Murrieta City Council
March 4, 2025

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ADMINISTRATIVE SERVICES AGREEMENT
FOR CSA 152 NPDES PROGRAM

BETWEEN

COUNTY OF RIVERSIDE AND CITY OF MURRIETA

The Administrative Services Agreement for CSA 152 NPDES Program (“Agreement”), entered into as of this _____ day of _________ 20 25 by the COUNTY OF RIVERSIDE (“COUNTY”) and the CITY OF MURRIETA (“CITY”) (individually “Party” and collectively “Parties”) establishes the responsibilities and obligations of each Party conc erning the management and financing of COUNTY SERVICE AREA 152 NATIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM (“CSA 152”).

RECITALS
WHEREAS, Congress in 1987 added Section 402(p) to the Federal Clean Water Act (CWA) [33 U.S.C. 1342(p)]; and,
WHEREAS, Section 402(p) requires certain municipalities, construction and industrial facilities to obtain a National Pollutant Discharge Elimination System (NPDES) Permit before discharging storm water into the waters of the United States; and, WHEREAS, COUNTY and CITY have obtained or will obtain the appropriate municipal NPDES Permit as applicable for each of the three watersheds of the County of Riverside; and, WHEREAS, COUNTY has formed CSA 152 to finance a portion of its programs and obligations associated with the municipal NPDES Permits and individual General NPDES Permits; and,
WHEREAS, cooperation between COUNTY and CITY in the administration and implementation of the NPDES Permits is in the best interests of COUNTY and CITY; and, WHEREAS, CITY was formally annexed into CSA 152 by COUNTY Resolution No. 93- 454 on December 21, 1993; and,
WHEREAS, COUNTY and CITY are to perform certain duties prescribed in this Agreement that will benefit all Parties;
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NOW, THEREFORE, the Parties hereto do mutually agree as follows:

1. DELEGATION OF RESPONSIBILITIES. The responsibilities of each Party shall be as follows:
a. CITY shall assume the responsibilities and meet the requirements of CSA 152 administration for CITY by:
i. Providing additions to previous year’s tax roll (if any) to be placed on the upcoming fiscal year tax roll.
ii. Providing agenda item approving Benefit Assessment Unit (BAU) Levy and CITY’S CSA 152 budget for each fiscal year.
iii. Notify COUNTY of any changes to Tax Rate Area of individual parcels to be placed on Tax Roll.
iv. Research parcels that were rejected from list of Assessor Parcel Numbers (APNs) submitted to COUNTY.
v. Notify COUNTY of any corrections to rejected parcels to be placed on Tax Roll prior to Auditor Controllers deadline for submittal of APNs. vi. Submit to COUNTY requests for reimbursement of actual expenditures incurred under provision of approved CITY CSA 152 budget. b. COUNTY shall assume the responsibilities and meet the requirements of CSA 152 administration for COUNTY and CITY by:
i. Forwarding of APNs received from CITY to Auditor Controller to be placed on Tax Roll.
ii. Notify CITY of any rejected parcels.
iii. Forward CITY’S corrections of rejected parcels to Auditor Controller. iv. Provide spreadsheet of CSA 152 assessments placed on tax roll and fiscal year financial summary.
v. Collect assessment for CSA 152 on behalf of CITY.
vi. Reimburse CITY for actual expenditures incurred under provision of approved CITY CSA 152 budget.
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2. FEES AND PAYMENT. COUNTY shall administer CSA 152 for the benefit of COUNTY and CITY. COUNTY shall charge six (6%) percent of new CITY CSA 152 annual revenue for administration.

3. TERM OF AGREEMENT. The term of this Agreement shall commence on the date the Agreement is approved by the COUNTY. This agreement duration shall be for a period of five (5) years from the date of execution and with two (2) two-year renewal options subject to the written consent of both Parties.

4. WITHDRAWAL FROM AGREEMENT. Either Party may terminate this Agreement thirty (30) days after submitting written notice to the other Party. In the event termination becomes effective, termination shall constitute forfeiture by the terminating Party of its share of costs and administrative fees paid as described in Section 2 of this Agreement up to the effective date of termination. The terminating Party shall be responsible for all lawfully assessed penalties as a consequence of termination.

5. AMENDMENTS TO THE AGREEMENT. This Agreement may be amended by mutual consent of the Parties to the Agreement. No amendment to this Agreement shall be effective unless it is in writing and signed by the duly authorized representatives of the Parties.

6. GOVERNING LAW AND SEVERABILITY. This Agreement will be governed and construed in accordance with laws of the United States and the State of California. Any conflict between the terms of this Agreement and the provisions of such laws and regulations, the latter shall control. If any provision or provisions of this Agreement shall be held to be invalid, illegal, or unenforceable, the validity, legality, and enforceability of the remaining provisions shall not in any way be affected or impaired hereby.

7. CONSENT TO BREACH NOT A WAIVER. No term or provision hereof shall be deemed waived and no breach excused, unless such a waiver or consent is in writing and signed by the Party so waiving or consenting. Any consent by any Party to, or waiver of, a breach by the other Party, whether expressed or implied, shall not constitute consent to, waiver of, or excuse for any other different or subsequent breach. 386

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8. APPLICABILITY OF PRIOR AGREEMENTS. This Agreement constitutes the entire agreement between the Parties with respect to the subject matter; all CSA 152 prior agreement, representations, customs, usage, statement, negotiations, and understandings are superseded hereby.

9. HOLD HARMLESS. Each Party shall indemnify and hold harmless the other party from liability or damages resulting from its own acts or omissions including those of its officers or employees in the performance of this Agreement.

10. AUTHORIZED SIGNATURES. The Parties warrant and represent that the individuals signing this Agreement on their behalf can and do bind the Parties to the terms of this Agreement.
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IN WITNESS WHEREOF, this Agreement has been executed as of the day and year first above written.

COUNTY OF RIVERSIDE, CITY OF MURRIETA
On behalf of CSA 152

_________________________ ________________________
Chairman, Board of Supervisors Mayor, City of Murrieta

Approved as to Form Approved as to Form County Counsel City Attorney

BY______________________ BY______________________

ATTEST: ATTEST:

Clerk of the Board City Clerk

BY_____________________ BY_____________________

388

CITY OF MURRIETA
City Council Meeting Agenda
Report
3/4/2025
Agenda Item No. 11.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Bob Moehling, Public Works Director
PREPARED BY: Renée Santos, Administrative Assistant - Engineering SUBJECT:

Acceptance of Public Improvements in Tract Map 30489

RECOMMENDATION
Accept the Public Improvements in Tract Map 30489, located north of Juniper Street, south of Berlie Street, and west of Hancock Avenue; and
Direct the Department of Public Works to perform continued maintenance of the aforementioned public improvements in conformance with the City of Murrieta’s maintenance standard.

PRIOR ACTION/VOTE
None.

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

BACKGROUND
On November 16, 2004, the City of Murrieta entered into an agreement with Salda LLC, for Salda, LLC to construct certain public improvements within Tract Map (TR) 30489. TR 30489 is a subdivision with a development plan to construct six detached single-family homes, located north of Juniper Street, south of Berlie Street and west of Hancock Avenue.

The public improvements, which included street paving, curb and gutter, sidewalk, drive approaches, and a storm drain system within TR 30489, have been completed. The improvements were inspected by qualified City personnel within the Department of Public Works under the direction of the City Engineer who has determined that the public improvements are satisfactory and have been completed in compliance with applicable City standards and regulations.

The City Council has determined that it is in the City’sbest interest to maintain the public improvements through regular upkeep in conformance with City maintenance standards. Therefore, the Department of Public CITY OF MURRIETA Printed on 2/27/2025Page 1 of 2
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Agenda Item No. 11.

Works will provide continued maintenance of the aforementioned public improvements.

FISCAL IMPACT
The City will be responsible for maintaining the public improvements on an ongoing basis. The annual cost is covered in the Public Works Maintenance Operating Budget.

ATTACHMENTS

1. Vicinity Map
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CITY OF MURRIETA
City Council Meeting Agenda
Report
3/4/2025
Agenda Item No. 12.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Bob Moehling, Public Works Director
PREPARED BY: James Ozouf, Senior Civil Engineer, CIP
SUBJECT:

Parcel Charge for National Pollution Discharge Elimination System Program

RECOMMENDATION
Adopt Resolution No. 25-4813 entitled: A Resolution of the City Council of Murrieta, California, Requesting that the County of Riverside Levy the Fiscal Year 2025/26 Community Service Area 152 Parcel Charge and Requesting Continued Participation in Community Service Area 152; and Direct the City Clerk to certify approval of Resolution No. 25-4813 and submit a certified copy to the County of Riverside.

PRIOR ACTION/VOTE
On April 6, 2021, the City Council adopted Resolution No. 21-4377, requesting that the County of Riverside continue collecting the parcel charge in the amount of $10 per Benefit Assessment Unit (Vote: 5-0).

On March 15, 2022, the City Council adopted Resolution No. 22-4533, requesting that the County of Riverside continue collecting the parcel charge in the amount of $10 per Benefit Assessment Unit (Vote: 5-0).

On April 4, 2023, the City Council adopted Resolution No. 23-4656, requesting that the County of Riverside continue collecting the parcel charge in the amount of $10 per Benefit Assessment Unit (Vote: 5-0).

On April 2, 2024, the City Council adopted Resolution No. 24-4729, requesting that the County of Riverside continue collecting the parcel charge in the amount of $10 per Benefit Assessment Unit (Vote: 5-0).

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

BACKGROUND
The National Pollutant Discharge Elimination System (NPDES) is a permit program, regulated by the U.S.

Environmental Protection Agency, addressing water pollution by regulating point sources that discharge pollutants to waters of the United States. In 1993, the City of Murrieta (City) annexed into Community Service Area (CSA) 152 to fund the City’sparticipation in the NPDES program. Following the passage of Proposition 218 on November 5, 1996, the County of Riverside has continued to allow CSA 152 to be utilized by the City, CITY OF MURRIETA Printed on 2/27/2025Page 1 of 2
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218 on November 5, 1996, the County of Riverside has continued to allow CSA 152 to be utilized by the City, provided the following requirements are met:
· An annual parcel charge will be levied;
· The parcel charge to be levied meets the requirements of Proposition 218; and · Annually, the City passes a resolution requesting continued participation in CSA 152.

In accordance with Proposition 218, the number of Benefit Assessment Units has been assigned to each parcel based on the land use of the parcel and the anticipated benefits received. The County of Riverside has established a formula that has been used to ensure the parcel charge is compliant with Proposition 218. The parcel charge of $10 per Benefit Assessment Unit is the same charge levied during the previous fiscal year, which is the cap set by Proposition 218. All developed parcels within the City will pay the same levy charge of $10 per Benefit Assessment Unit. For Fiscal Year (FY) 2024/25, 32,972 assessor parcels were assessed, for a total assessment amount of $540,434.23.

For FY 2025/26, it is estimated that 33,250 parcels will be assessed due to additional parcels being developed, and the assessed amount will be approximately $555,000.

Each year, per the administrative services agreement with the County of Riverside, six percent (6%) of the total assessed amount is paid to the County of Riverside to carry out administrative services. The City is expected to receive the remaining amount of approximately $522,000, which will be utilized for the maintenance of storm drains, catch basins, and street sweeping in the City. The funds are also used to finance the implementation agreement with Riverside County Flood Control, which satisfies some of the requirements of the San Diego Regional Water Quality Control Board, which governs permit requirements for Murrieta.

FISCAL IMPACT
The parcel charge of $10 per Benefit Assessment Unit is projected to generate approximately $522,000 for the City. The projected revenue is budgeted in the FY 2025/26 Operating Budget in the NPDES fund account 4316120 40051.

ATTACHMENTS

1. Resolution No. 25-4813
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RESOLUTION NO. 25-4813

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

MURRIETA, CALIFORNIA, REQUESTING THAT TH E COUNTY OF
RIVERSIDE LEVY THE FISCAL YEAR 2025/26 COMMUNITY SERVICE AREA 152 PARCEL CHARGE AND REQUESTING CONTINUED
PARTICIPATION IN COMMUNITY SERVICE AREA 152

WHEREAS, the County of Riverside (“County”) has established a Community Service Area, CSA 152, for the purpose of collecting parcel charges for services within its boundaries; and

WHEREAS, the City of Murrieta (“City”), in order to fund its participation in the National Pollutant Discharge Elimination System (“NPDES”), annexed into CSA 152 in 1993; and

WHEREAS, the levy of assessments within CSA 152 is subject to the provisions of Proposition 218, which passed in the statewide election held November 5, 1996; and

WHEREAS, the County has agreed to continue to allow the CSA 152 funding vehicle to be utilized by participating cities so long as the parcel charge to be levied meets the requirements of Proposition 218 and cities adopt an annual resolution requesting continued participation in CSA 152 and requesting the levy of the parcel charge each new fiscal year; and

WHEREAS, the City has determined that the proposed CSA 152 parcel charge is a benefit assessment under Proposition 218; and

WHEREAS, the City has complied with Article XIIID of the State Constitution regarding the imposition of assessments; and

WHEREAS, the City desires to continue a parcel levy of $10.00 per Benefit Assessment Unit in Fiscal Year 202 5/26—the same amount levied during Fiscal Year 2024/25 —to fund the requirements of the NPDES permit imposed by the Environmental Protection Agency and Regional Water Quality Control Boards.

NOW, THEREFORE, BE IT RESOLVED , by the City Council of Murrieta, California, as follows:

1. That the City of Murrieta requests continued participation in CSA 152.

2. That the City of Murrieta requests that the County of Riverside levy a Fiscal Year 2025/26 parcel charge in the amount of $10.00 per Benefit Assessment Unit on each developed parcel within the City.

3. That the City Clerk is directed to certify approval of the Resolution and to submit a certified copy to the County of Riverside.
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PASSED AND ADOPTED this 4th day of March, 20 25 by the City Council of the City of Murrieta, State of California.

______________________________
Cindy Warren, Mayor

ATTEST:

____________________________
Cristal McDonald, City Clerk

APPROVED AS TO FORM:

____________________________
Tiffany Israel, City Attorney

STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE )§

CITY OF MURRIETA )

I, Cristal McDonald , City Clerk of the City of Murrieta, California, do hereby certify that the foregoing Resolution No. 25-4813 was duly passed and adopted by the City Council of the City of Murrieta at the regular meeting thereof, held on the 4th day of March, 2025,and was signed by the Mayor of the said City, and that the same was passed and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

______________________________
Cristal McDonald, City Clerk
395

CITY OF MURRIETA
City Council Meeting Agenda
Report
3/4/2025
Agenda Item No. 13.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: David Chantarangsu, AICP, Development Services Director PREPARED BY: Carl Stiehl, City Planner
SUBJECT:

Financing for Viscar Terrace Apartments Vista Murrieta Affordable Housing Project

RECOMMENDATION
Conduct a Public Hearing under the requirements of the Tax and Equity Fiscal Responsibility Act (TEFRA) and the Internal Revenue Code of 1986, (IRS Code) as amended; and Adopt Resolution No. 25-4814 entitled: A Resolution of the City Council of the City of Murrieta, California, Approving the Issuance by the California Municipal Finance Authority of the Exempt Facility Bonds in an Aggregate Principal Amount Not to Exceed $70,000,000, for the Purpose of Financing or Refinancing the Acquisition, Construction, Improvement and Equipping of Viscar Terrace Apartments.

PRIOR ACTION/VOTE
None.

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

BACKGROUND
The Viscar Terrace Apartments is an approved housing project with 172 units which will be restricted to occupancy by low-income residents spread across five buildings (Project) located at 40475 Vista Murrieta (Property). The Project was approved by staff on June 18, 2024, utilizing the ministerial Development Plan approval process adopted with the Multi-Family Residential Objective Design Standards (ODS) by the City Council in 2023. Following approval, the developer subsequently applied to the State for and was awarded low-income tax credits in December 2024. The project is being developed by the same team that funded and built the Monamos Terrace Apartments, which is near full occupancy at this time.

The Project is located within the Transit Oriented Development (TOD) Overlay Area (See Attachment 3), and the Property is designated in the City’sHousing Element to help the City meet its Regional Housing Needs Allocation (RHNA) for lower-income households. The development of the TOD Overlay Area for housing has CITY OF MURRIETA Printed on 2/27/2025Page 1 of 3
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Agenda Item No. 13.

Allocation (RHNA) for lower-income households. The development of the TOD Overlay Area for housing has been part of the City’sapproach to meeting State-mandated RHNA housing requirements since 2014, and the beginning of the 5th Cycle Housing Element (2014-2021). The Property is located between Skypark Lane/Myers Lane and Vista Murrieta and consists of three (3) parcels totaling approximately 5.7 acres, identified by Assessor’sParcel Numbers 949-180-022, 023, and 025. The Project is consistent with the City’s ODS and meets the minimum density required of the TOD at 30 dwelling units per acre. See Attachment 2 for the site plan.

In order to secure additional funding for the Project, the applicant, in partnership with Viscar Terrace LP (Borrower), submitted an application for tax credits to the California Municipal Finance Authority (CMFA). The Borrower has requested that the CMFA serve as the municipal issuer of bonds (Bonds) in an aggregate principal amount not to exceed $70,000,000. The proceeds of the Bonds will be used to finance or refinance the acquisition, construction, improvement, and equipping of the multifamily rental housing project described above, as approved.

For all or a portion of the Bonds to qualify as tax-exempt bonds, the City must conduct a public hearing (TEFRA Hearing), providing the members of the community with an opportunity to speak in favor of or against the use of tax-exempt bonds for the financing of the Project. Prior to such TEFRA Hearing, reasonable notice must be provided to the members of the community. Public notice was published as required ten days prior to the hearing in the Riverside Press-Enterprise. Following the close of the TEFRA Hearing, an “applicable elected representative”of the governmental unit hosting the Project must provide its approval of the issuance of the Bonds for the financing of the Project.

California Municipal Finance Authority
The CMFA was created on January 1, 2004, pursuant to a joint exercise of powers agreement to promote economic, cultural, and community development through the financing of economic development and charitable activities throughout California. To date, over 300 municipalities have become members of CMFA, including the City of Murrieta as part of the approval of the funding for the Monamos Terrace Apartments in 2022, and both phases of the Adams Avenue affordable housing project where Phase 1 is currently under construction. The City Council conducted the public hearing for Phase 2 on February 18, 2025. The CMFA was formed to assist local governments, non-profit organizations, and businesses with the issuance of taxable and tax-exempt bonds aimed at improving the standard of living in California. The CMFA’srepresentatives and its Board of Directors have considerable experience in bond financing.

Bond Financing and City Obligations
The bonds to be issued by the CMFA for the Project will be the sole responsibility of the Borrower, and the City will have no financial, legal, moral obligation, liability, or responsibility for the Project or the repayment of the Bonds for the financing of the Project. All financing documents with respect to the issuance of the Bonds will contain clear disclaimers that the Bonds are not obligations of the City or the State of California but are to be paid for solely from funds provided by the Borrower.

There are no costs associated with membership in the CMFA, and the City will in no way become exposed to any financial liability because of its existing membership. In addition, participation by the City in the CMFA does not impact the City’s appropriations limits or debt capacity and will not constitute any type of indebtedness by the City. Outside of holding the TEFRA hearing and approving the issuance of bonds, no other participation or activity of the City or the City Council with respect to the issuance of the Bonds will be required.

Project Analysis
The Project is an important low-income, affordable, multi-family residential project for the City. Whereas this part of the region in the County has seen extensive residential growth in the past twenty years, the supply of affordable housing has not grown in the same manner. Both the State of California Housing and Community CITY OF MURRIETA Printed on 2/27/2025Page 2 of 3
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Agenda Item No. 13.
affordable housing has not grown in the same manner. Both the State of California Housing and Community Development Department and Southern California Association of Governments have noted that affordable multi-family residential developments are the type of projects currently most needed to address the State’s housing supply shortage. The City did not have any of these types of units constructed over the most recent housing cycle from 2014-2021. The proposed Project is a core part of the City’shousing strategy to have the development of TOD housing sites with low-income housing, which will help to meet the City’s 6th Cycle Housing Element RHNA covering 2021-2029.

Considering the foregoing, and to support the funding of affordable housing consistent with the City’sHousing Element, staff recommends that the City Council conduct the TEFRA Hearing and adopt the resolution (Attachment 1) to authorize the issuance of the Bonds by CMFA.

CEQA Determination
The Guidelines for Implementation of the California Environmental Quality Act (CEQA) do not apply to the approved Project or the approval of this funding. The City’s ODS and Development Code provide for a ministerial (by-right) staff approval process for a Development Plan for affordable housing in the TOD and, therefore, this is not a project as defined by CEQA. Therefore, the approval of funding for the Project is also not subject to CEQA.

FISCAL IMPACT
There is no fiscal impact to the City in assisting with the issuance of bonds for the CMFA. The Board of Directors of the California Foundation for Stronger Communities, a California non-profit public benefit corporation (the “Foundation”),acts as the Board of Directors for the CMFA. Through its bond conduit issuance activities, the CMFA may share a portion of the issuance fees it receives with its member communities and donate a portion of these issuance fees to the Foundation for the support of local charities.

With respect to the City of Murrieta, a portion of the issuance fee attributable to the City may be granted by the CMFA to the General Fund of the City. Such a grant may be used for any lawful purpose of the City.

ATTACHMENTS

1. Resolution No. 25-4814

2. Viscar Terrace Apartments Site Plan

3. TOD Vicinity Map
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RESOLUTION NO. 25-4814

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MURRIETA

APPROVING THE ISSUANCE OF THE CALIFORNIA MUNICIPAL

FINANCE AUTHORITY EXEMPT FACILITY BONDS IN AN
AGGREGATE PRINCIPAL AMOUNT NOT TO EXCEED $70,000,000 FOR

THE PURPOSE OF FINANCING OR REFINANCING THE

ACQUISITION, CONSTRUCTION, IMPROVEMENT AND EQUIPPING

OF VISCAR TERRACE APARTMENTS
WHEREAS, Viscar Terrace LP (the “Borrower”) a partnership of which Etapes Corporation or a related entity in which the Developer is the general partner (collectively, the “Developer”), has requested that the California Municipal Finance Authority (the “Authority”) adopt a plan of financing providing for the issua nce of exempt facility bonds for a qualified residential rental project pursuant to Section 142(a)(7) of the Internal Revenue Code of 1986 (the “Code”) in one or more series issued from time to time, including bonds issued to refund such exempt facility bonds in one or more series from time to time, and at no time to exceed $70,000,000 in aggregate principal amount (the “Bonds”), to finance or refinance the acquisition, construction, improvement and equipping of a multifamily rental housing project located at 40475 Vista Murrieta, Murrieta, California (the “Project”); and
WHEREAS, pursuant to Section 147(f) of the Code, the issuance of the Bonds by the Authority must be approved b y the City of Murrieta (the “City”) because the Project is located within the territorial limits of the City after the City conducts a properly noticed public hearing ; and
WHEREAS, the City Council of the City (the “City Council”) is the elected legislative body of the City and it is comprised of the “applicable elected representatives” required to approve the issuance of the Bonds under Section 147(f) of the Code; and WHEREAS, the Authority has requested that the City Council approve the issuance of the Bonds by the Authority to satisfy the public approval requirement of Section 147(f) of the Code and the requirements of Section 4 of the Joint Exercise of Powers Agreement Relating to the California Municipal Finance Authority, dated as of January 1, 2004 (the “Agreement”), among certain local agencies, including the City; and
WHEREAS, pursuant to Section 147(f) of the Code, the City Council has, following notice duly given, held a public hearing regarding the issuance of the Bonds, and now desires to approve the issuance of the Bonds by the Authority.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MURRIETA, CALIFORNIA DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. The foregoing resolutions are true and correct and incorporated herein by this reference.
399

Section 2. The City Council hereby approves the issuance of the Bonds by the Authority.

It is the purpose and intent of the City Council that this resolution constitute approval of the issuance of the Bonds by the Authority, for the purposes of ( i) Section 147(f) of the Code by the applicable el ected representative of the governmental unit having jurisdiction over the area in which the Project is located, in accordance with said Section 147(f).

Section 3. The issuance of the Bonds shall be subject to the approval of the Authority of all financing documents relating thereto to which the Authority is a party. The City shall have no responsibility or liability whatsoever with respect to the Bonds.

Section 4. The adoption of this Resolution shall not obligate the City or any department thereof to (i) provide any financing to acquire or construct the Project or any refinancing of the Project; (ii) approve any application or request for or take any other action in connection with any planning approval, permit or other action necessary for the acquisition, construction, rehabilitation, installation or operation of the Project; (iii) make any contribution or advance any funds whatsoever to the Authority; or (iv) take any further action with respect to the Authority or its membership therein.

Section 5. The officers of the City are hereby authorized and directed, jointly and severally, to do any and all things and to execute and deliver any and all documents whic h they deem necessary or advisable in order to carry out, give effect to and comply with the terms and intent of this resolution and the financing transaction approved hereby.

Section 6. This resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED this 4th day of March, 2025.

Cindy Warren, Mayor
ATTEST:

Cristal McDonald, City Clerk

APPROVED AS TO FORM:

Tiffany J. Israel, City Attorney
400

STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE )§

CITY OF MURRIETA )
I, Cristal McDonald, City Clerk of the City of Murrieta, California, do hereby certify that the foregoing Resolution No. 25-4814 was duly passed and adopted by the City Council of the City of Murrieta at the regular meeting thereof, held on the 4th day of March, 2025, and was signed by the Mayor of the said City, and that the same was passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Cristal McDonald, City Clerk

401
101 North Indian Hill Boulevard, Suite C2-200
Claremont, CA 91711
626.795.2008
WW
SDSD
SS
FF

LANDSCAPE SITE PLAN
Enlargement 1

VISTA MURRIETA

MYERS LN
Enlargement 2
4-C
5-B
3-A
2-B 1-B
1 2
3 4
5 9
11 12
13 14
15 16
17 18
6 7
8 10
Concrete Paving
Natural Color, Topcast 05 Sand Etch Finish
Dog Run
Synthetic Lawn with 4’ Tall Fence and Waste Station
Stair and Ramp
Pedestrian Amenity Cluster
Bench, Boulder, Trash Can, Lighting
See Enlargement 3
Fitness Equipment Station
5’ x 5’ Tree Well
Post-Top Illuminaries
Plantable Geo Grid Wall, Height per Civil
Wall Color: Split Face Brown/Beige

Concrete Shoring Wall with Fence
Wall Finish: Natural Stone, Brown to Match Geogrid Wall Fence: 6’ Tall Picket, Black
Geogrid Wall with Fence, Height Per Civil
Wall Color: Split Face, Brown/Beige
Fence: 6’ Tall Picket, Black
Geogrid Wall with Fence, Height Per Civil
Wall Color: Split Face, Brown/Beige
42” Height Guardrail
Seating Area
Bicycle Parking
PARCEL 2
PARCEL MAP NO. 17443
P.M.B. 100/95-96
A.P.N. 949-180-025
40475 VISTA MURRIETA
PARCEL 3
PARCEL MAP NO. 17443
P.M.B. 100/95-96
A.P.N 949 180 023
PARCEL 3
PARCEL MAP NO. 11427
P.M.B. 55/7
A.P.N 949 180 022
Concrete Vehicular Paver with 12”
Wide Concrete Band
6’ Tall Picket Fence, Black
Geogrid Wall, Height Per Civil
Wall Finish: Split Face Brown/Beige
Wall Color: Brown/Tan
Ladder Pad
Typical at All Spaces Adjacent to Bedrooms
12” Wide Step-Out Curb,
Typical at all Parking Spaces Adjacent to Planters
Storm Water Treatment (LID), Per Civil
Legend
3 23
15 19
22 5
14 1
14 9
11 4
6 5
8 10
20 7
11 13
10 2
NOTE:

1. All lighting to comply with MMC 16.18.110 with a
minimum of one foot candle throughout the parking
area and two-foot candles at ground level in front of
the entrance/exit.

2. Outsite and parking lot lighting shall not exceed 0.1 footcandles at all residential property lines.

3. Landscape plans shall comply with all applicable codes of the Murrieta Municipal Code including Title 16.28.

4. All slopes shall follow City’s Slope Landscaping
Guideline.
6 12
16 17
17 10
17 18
11 14
21 13
L1.1
16 19 Trash Receptacle
21 22
23 Trash Enclosure Per Arch
5’ wide landscape screening on 3 sides.

Gated EVA Road
Modular Wetland

PROPERTY LINE

PROPERTY LINE

PROPERTY LINE

PROPERTY LINE

RIGHT OF WAY

PROPERTY LINE

RIGHT OF WAY
20 Underground Utility Per Civil, TYP
Modular Wetland
FIRE HYDRANT, TYP.

FIRE HYDRANT, TYP.

Approved
City of Murrieta
Planning Department
Date: 6-18-2024
By: C Stiehl
Description: Development Plan (DP)
2024-00070
402
Attachment 3 – TOD Vicinity Map

Not To Scale
TOD
AREA
403

CITY OF MURRIETA
City Council Meeting Agenda
Report
3/4/2025
Agenda Item No. 14.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Javier Carcamo, Finance Director
PREPARED BY: Jennifer Terry, Finance Manager
SUBJECT:

Fiscal Year 2024/25 Second Quarter Financial Status Report

RECOMMENDATION
Accept and file the report;
Amend the Fiscal Year 2024/25 Operating Budget as referenced in the Fiscal Impact section of this report; and Approve the updated Schedule of Authorized Positions.

PRIOR ACTION/VOTE
On June 6, 2023, the City Council, and the Boards of Directors of the Murrieta Fire District, Community Services District, Murrieta Library District, Housing Authority, and the City Council acting as Successor to the Redevelopment Agency adopted a series of Resolutions (23-4671, MFD 23-219, CSD 23-276, MLB 23-17, RSA 23-29, and MHA 23-43) approving the Operating Budgets for Fiscal Years (FY 2023/24 and 2024/25 (Vote: 4-0-1).

Subsequently, the City Council and the Boards of Directors of the MFD, CSD, MLD, SA, and the HA approved amendments to the Fiscal Year 2024/25 Operating Budget on August 20, 2024, November 19, 2024, and December 3, 2024 (Vote: 5-0)

CITY COUNCIL GOAL
Maintain a high performing organization that values fiscal sustainability, transparency, accountability and organizational efficiency.

BACKGROUND
The City of Murrieta adopts a biennial budget every two years, starting in odd-numbered years, with a fiscal year from July 1 to June 30. The Government Finance Officers Association (GFOA) advises that all governments implement a formal process for comparing budget to actual results to monitor financial performance. To comply with these best management practices, staff prepares quarterly budget reports for City Council’sreview and consideration. These reports ensure transparency and present opportunities for staff CITY OF MURRIETA Printed on 2/27/2025Page 1 of 6
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Agenda Item No. 14.

City Council’sreview and consideration. These reports ensure transparency and present opportunities for staff to adjust the Operating Budget based on trends analyzed. This report serves three purposes:
1) Provide a Fiscal Year 2024/25 Budget Update for the Second Quarter (also called “Mid-Year”)of the Fiscal Year (July 1 - December 31, 2024);
2) Request appropriations to adjust various revenue and expenditure budgets detailed in Attachment 2; and
3) Request approval of the updated Schedule of Authorized Positions.

The Mid-Year Budget Update Report typically includes appropriations to true up revenues and expenditures needed for the remainder of the fiscal year. However, the City Council approved two significant updates to the revenue and expenditure budgets on August 20, 2024, and November 19, 2024. This Mid-Year Budget Update includes a few changes to revenues and expenditures that will be discussed later in the report. The table below provides a Citywide Summary of revenues collected through December 31, 2024. The discussion regarding expenditures will follow the revenue discussion.

As of December 31, 2024, the City had collected $58,070,691, which is approximately 31% of the $186,423,506 Amended Revenue Budget. Some revenues, such as Property Taxes and Special Assessments, are not received monthly, unlike expenses for routine services and personnel, which can be anticipated monthly. Therefore, the General Fund and other funds with certain semiannual revenue collections will not track at 50% of the budget through the first six months of the Fiscal Year. The first collections of Property Taxes and Special Assessments are received in late January; hence, these revenues will be reflected in the Third Quarter Budget Update.
· Sales Tax receipts are collected on a two-month delay. As of December 31, 2024, Sales Tax receipts have been collected through November 2024. For the first five months of collections, Sales Tax receipts have remained relatively flat compared to last year. Staff budgeted Sales Taxes to be three percent (3%) higher than the actual revenue for the Fiscal Year 2023/24. Staff will continue to monitor CITY OF MURRIETA Printed on 2/27/2025Page 2 of 6
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Agenda Item No. 14.
percent (3%) higher than the actual revenue for the Fiscal Year 2023/24. Staff will continue to monitor the collections and include an adjustment to the budget, if necessary, in the Third Quarter Budget Update.
· Other Miscellaneous Revenues are trending higher than customarily collected at the mid-way point in the Fiscal Year. The ongoing higher interest rates, particularly with the City’s sweep account, are generating increased interest earnings from investment accounts. · This revenue category also includes miscellaneous revenues, revenues from other agencies, and grant -related revenue, which fluctuates annually.
o Included in the requested adjustments to the Operating Budget is a request to increase the interest earnings budgets across all funds to coincide with actual collections through December

31. Additionally, there are requests to adjust other miscellaneous revenue accounts based on year-to-date actuals.
· Charges for Services include revenues collected for specific benefits, government services, regulatory needs, or use of government property. Internal Service Charges, for services provided to all City departments by the Risk Management and Information Technology divisions, are included in this category. Excluding the Charges for Services for Internal Services, the remainder of the Charges for Services (e.g., plan check, inspection, and recreation fees) are on target, with 57% of the revenue collected.
· Similar to the delay with collection of Sales Taxes, Franchise Taxes are also collected on a delay, which is why only 18% has been collected so far this year. The remaining revenue sources are tracking close to or as expected.

The table below summarizes the Citywide Expenditures through December 31, 2024:

The City's Amended Expenditure Budget is $179,863,334, of which $87,623,656, approximately 49%, was spent as of December 31, 2024.
· Personnel expenditures are slightly behind the mid-year point, at 46%, due to some unfilled positions.

However, the year-to-date actuals are still above the previous year's expenditures due to increases in personnel costs associated with approved labor memorandums of understanding (MOUs). · Operations and Maintenance (O&M) expenditures are 47% of the amended budget, which is expected, due to some irregular expenditures each month.
· Capital Outlay expenditures are typically one-time purchases. As of December 31, 2024, Capital Outlay Expenditures budgeted for the Operating Budget have consumed 55% of the Amended Budget. · Capital Improvement Plan (CIP) projects are included in the Capital Improvement Budget. Since the CIP budget can span multiple fiscal years, the reported CIP expenditures may reflect funds from the budget approved in the previous fiscal year. The CIP Budget provides for the maintenance or CITY OF MURRIETA Printed on 2/27/2025Page 3 of 6
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Agenda Item No. 14.
budget approved in the previous fiscal year. The CIP Budget provides for the maintenance or replacement of existing public facilities and assets and the construction or acquisition of new ones.

Funding for these expenditures typically utilizes reserves set aside for Capital Projects from Special Revenue Funds. These expenditures have been categorized separately to signify that the expenditures are different from the Operating Budget.
· The allocations, also known as the Internal Services Charges, are aligned with the proposed budget through the mid-year point. If necessary, staff will propose an adjustment at year-end upon reconciliation of the Risk Management and Information Technology Funds.

Attachment 2 includes details for the Second Quarter Revenue and Expenditures by General Ledger Account through December 31, 2024.

Second Quarter Adjustments
There are four primary reasons for the requested Second Quarter Budget Adjustments: 1) adjusting Special Revenues in line with Fiscal Year 2024/25 actuals; 2) department-initiated budget adjustments (i.e., based on actual costs, missed PO rollover requests, and personnel updates as described below; 3) for Phase 2 of the General Plan Update; and 4) updating the salary savings rate as a result of unfilled or vacant positions.

The proposed Citywide all-funds net adjustments include a decrease in expenditures of $1,070,204 and an increase in revenues of $3,326,508. The following table provides a summary of the proposed Citywide adjustments:

Staffing Changes
The proposed action will increase the Schedule of Authorized Positions by a count of 0.5 Full-Time Equivalent CITY OF MURRIETA Printed on 2/27/2025Page 4 of 6
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Agenda Item No. 14.

The proposed action will increase the Schedule of Authorized Positions by a count of 0.5 Full-Time Equivalent (FTE) for FY 2024/25, bringing the FY 2024/25 count of positions to 469.09 FTE positions (Attachment 4). The increase of 0.5 FTE includes a position title change and the addition of a limited-term part-time dispatcher to increase operational efficiency and effectiveness. Budgetary savings from vacant positions within the Communications Division of the Police Department will cover the cost of the limited-term part-time dispatcher.

The purpose of the reclassification of the vacant Recreation Coordinator position to a Senior Recreation Coordinator position is to hire an incumbent that can work at a higher level, more independently, allowing for greater decision-making to offset the workload of the Recreation Supervisor, who coordinates all special events held by the City, providing greater capacity and enabling that position to also work at a higher level.

The requested change for this position is included in the budget amendments included in this report. The table below summarizes the requested changes:

Fund Balance and Reserves
The General Fund is proposed to have an Unassigned Fund Balance of $27,649,181 at the end of the Fiscal Year, subject to additional requests to the City Council for the use of Unassigned Fund Balance for the remainder of FY 2024/25 and changes in other fund balance categories. This balance takes into account a $3.9 million negative variance between revenues and expenditures (or use of Unassigned Fund Balance) and an $833,670 planned contribution to reserves to replenish the Operating Reserves. Measure T is expected to have a contribution to the Unassigned Fund Balance of $3.2 million and a $626,487 planned contribution to reserves to replenish the Operating Reserves. The variances in Unassigned Fund Balance for the Fire, Community Services, and Library Districts were addressed by increasing their operating transfers from Measure T. Below is a summarized version of this information. A complete list of the overall changes by fund is included in Attachment 3.

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Agenda Item No. 14.

FISCAL IMPACT
The proposed Citywide all-funds combined amendments for the Second Quarter of the Fiscal Year 2024/25 Operating Budget include reductions in expenditures of $1,070,204. Similarly, the proposed amendments to the revenues are an increase of $3,326,508. A comprehensive list of the requested appropriations by the General Ledger account is included in Attachment 2.

ATTACHMENTS

1. Fiscal Year 2024/25 Budget to Actual Report - All Funds through the Second Quarter

2. Fiscal Year 2024/25 Second Quarter Proposed Budget Adjustments

3. Fiscal Year 2024/25 Summary of Major Funds

4. Updated Fiscal Year 2024/25 Schedule of Authorized Positions

5. Estimated Ending Fund Balance
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Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET

REVENUES
1100000 40001 Revenue Taxes ‐Property‐Currentrent $8,563,200.00 $9,441,516.50 $2,981,869.45 32% $0.00 $9,441,516.50 1100000 40002 Revenue Taxes ‐VLF/Property Tax Compty Tax Com $10,027,400.00 $11,114,974.68 $0.00 0% $0.00 $11,114,974.68 1100000 40003 Revenue Taxes ‐Current‐Unsecuredcured $383,000.00 $425,000.00 $478,985.09 113% $0.00 $425,000.00 1100000 40004 Revenue Taxes ‐Prior Year $204,000.00 $250,000.00 $0.00 0% $0.00 $250,000.00 1100000 40006 Revenue Taxes ‐Current‐Supplementallemental $135,000.00 $135,000.00 $0.00 0% $0.00 $135,000.00 1100000 40007 Revenue Taxes ‐Current‐SBOE $129,500.00 $150,000.00 $0.00 0% $0.00 $150,000.00 1100000 40008 Revenue Taxes ‐Current‐HOX $74,400.00 $74,400.00 $10,573.09 14% $0.00 $74,400.00 1100000 40011 Revenue Taxes ‐RDA Disolution Distribon Distribut $425,000.00 $425,000.00 $72.92 0% $0.00 $425,000.00 1100000 40015 Revenue Taxes ‐Sales Tax Rev. Abatement2500 ‐$204,000.00 ‐$195,840.00 ‐$44,152.12 23% $0.00 ‐$195,840.00 1100000 40016 Revenue Taxes ‐Sales Tax2500 $28,974,000.00 $26,785,914.00 $8,410,135.59 31% $0.00 $26,785,914.00 1100000 40019 Revenue Taxes ‐Franchises $4,640,000.00 $4,732,800.00 $865,026.39 18% $0.00 $4,732,800.00 1100000 40020 Revenue Taxes ‐Business Licenses $1,065,400.00 $1,086,708.00 $545,153.34 50% $0.00 $1,086,708.00 1100000 40023 Revenue Taxes ‐Property TransferTax $800,000.00 $575,000.00 $276,979.91 48% $0.00 $575,000.00 1100000 40024 Revenue Taxes ‐TOT STVR $75,000.00 $80,000.00 $197,998.88 247% $0.00 $80,000.00 1100000 40025 Revenue Taxes ‐Transient Occupancy Tax $5,471,000.00 $2,500,000.00 $882,797.45 35% $0.00 $2,500,000.00 1100000 40026 Revenue Taxes ‐Motor Vehicle Lic In Lie $129,600.00 $129,600.00 $0.00 0% $0.00 $129,600.00 1100000 41110 Revenue Chrg  for Svc‐Waste Management $550,000.00 $550,000.00 $200,000.00 36% $0.00 $550,000.00 1100000 41146 Revenue Lic/Permit ‐Permit Fee STVRPermits Non $0.00 $0.00 $234.68 0 $0.00 $0.00 1100000 43402 Revenue Chrg  for Svc‐Admin CostCost $497,230.00 $472,230.00 $248,614.98 53% $0.00 $472,230.00 1100000 44401 Revenue Interest ‐Income $400,000.00 $3,000,000.00 $1,333,947.90 44% $1,110,670.00 $4,110,670.00 1100000 44421 Revenue Interest ‐To Be Distributed $0.00 $0.00 $2,558,841.85 0 $0.00 $0.00 1100000 44422 Revenue Interest ‐Non Distributable $78,911.00 $250,000.00 $168,178.49 67% $0.00 $250,000.00 1100000 44451 Revenue Interest ‐Unrealized Gain/LosseGain/Los $0.00 $0.00 $814,416.26 0 $0.00 $0.00 1100000 44462 Revenue Lease/Rental ‐IncomeGain/Loss $0.00 $3,000.00 $0.00 0% $0.00 $3,000.00 1100000 45539 Revenue Fines ‐Miscellaneous Fines $750.00 $2,500.00 $614.88 25% $0.00 $2,500.00 1100000 47802 Revenue Misc ‐Directnl Sign ProgSign Program $9,000.00 $9,000.00 $0.00 0% $0.00 $9,000.00 1100000 47810 Revenue Misc ‐Lawsuit Settlementsement $0.00 $0.00 $246,155.18 0 $246,155.18 $246,155.18 1100000 47845 Revenue Misc ‐Sale of Non‐Capital AsCapital Asset $0.00 $0.00 $20.00 0 $0.00 $0.00 1100000 47853 Revenue Misc ‐OtherShort $62,400.00 $124,800.00 $95,909.28 77% $75,200.00 $200,000.00 1100000 47899 Revenue Misc. ‐Prior Year RevenuesGovPartner $0.00 $0.00 $34.15 0 $0.00 $0.00 1100000 81025 Revenue Proceeds  from Sale of LandAssets $0.00 $0.00 $67,703.92 0 $67,703.92 $67,703.92 1101200 47899 Revenue Misc. ‐Prior Year RevenuesGovPartner $0.00 $0.00 $43,701.50 0 $0.00 $0.00 1101400 47899 Revenue Misc. ‐Prior Year RevenuesGovPartner $0.00 $0.00 $575.00 0 $0.00 $0.00 1101600 41169 Revenue License/Permit ‐MiscellaneousPermit $3,000.00 $1,500.00 $0.00 0% $0.00 $1,500.00 1101600 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $0.00 $0.00 $45,637.00 0 $0.00 $0.00 1101600 43415 Revenue Chg  for Svc‐Reimb Damage Citye to City $0.00 $0.00 $17,340.99 0 $0.00 $0.00 1101600 47853 Revenue Misc ‐OtherShort $0.00 $0.00 $30,330.17 0 $30,600.00 $30,600.00 1101700 43416 Revenue Chrg  for Srv‐Ins Recov/Subrogance/Subr $0.00 $0.00 $4,613.32 0 $0.00 $0.00 1102100 43802 Revenue Chrg  for Svc‐Notary ServicesServices $200.00 $200.00 $0.00 0% $0.00 $200.00 1102200 47853 Revenue Misc ‐OtherShort $200.00 $200.00 $45.00 23% $0.00 $200.00 1102400 41030 Revenue Chrg  for Svc‐ApplealsAdminFee $250.00 $250.00 $0.00 0% $0.00 $250.00 1102400 43801 Revenue Chrg  for Svc‐PhotoCopy/MicroCopying/ $100,000.00 $40,800.00 $23,988.37 59% $0.00 $40,800.00 1102400 43802 Revenue Chrg  for Svc‐Notary ServicesServices $500.00 $500.00 $0.00 0% $0.00 $500.00 1102400 47853 Revenue Misc ‐OtherShort $1,500.00 $1,500.00 $2,027.00 135% $0.00 $1,500.00 1102600 41035 Revenue Chrg  for Svc‐CC Convenience Fe $0.00 $1,500.00 $606.35 40% $0.00 $1,500.00 1102600 41121 Revenue License/Permit ‐Permit Issue FeIssue Fee $2,500.00 $2,500.00 $232.00 9% $0.00 $2,500.00 1102600 43401 Revenue Chrg  for Svc‐CFD AdministrativAdminist $145,000.00 $149,350.00 $74,270.82 50% $0.00 $149,350.00 1102600 43414 Revenue Chrg  for Svc‐Recovery of Costsery of Cos $0.00 $5,000.00 $1,349.58 27% $0.00 $5,000.00 2/22/2025
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Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1102600 45539 Revenue Fines ‐Miscellaneous Fines $45,000.00 $45,900.00 $16,736.39 36% $0.00 $45,900.00 1102600 47805 Revenue Misc ‐Bus Pass SalesSales $300.00 $300.00 $300.00 100% $0.00 $300.00 1102600 47852 Revenue Misc ‐Cash Over/Short $0.00 $0.00 ‐$955.65 0 $0.00 $0.00 1102600 47853 Revenue Misc ‐OtherShort $3,000.00 $3,000.00 $2,305.09 77% $0.00 $3,000.00 1103120 41035 Revenue Chrg  for Svc‐CC Convenience Fe $0.00 $1,550.00 $730.48 47% $0.00 $1,550.00 1103120 43416 Revenue Chrg  for Srv‐Ins Recov/Subrogance/Subr $780.00 $780.00 $0.00 0% $0.00 $780.00 1103120 47815 Revenue Misc ‐Reimbursements $0.00 $250.00 $37.50 15% $0.00 $250.00 1103120 47853 Revenue Misc ‐OtherShort $2,000.00 $2,000.00 $142.93 7% $0.00 $2,000.00 1103130 42224 Revenue Intergvt  Rev‐Other AgencyAgency $2,500,000.00 $3,000,000.00 $1,457,781.40 49% $0.00 $3,000,000.00 1103130 47815 Revenue Misc ‐Reimbursements $20,000.00 $15,000.00 $648.00 4% $0.00 $15,000.00 1103160 40019 Revenue Taxes ‐Franchises $12,000.00 $12,000.00 $5,940.00 50% $0.00 $12,000.00 1103160 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $0.00 $250.00 $0.00 0% $0.00 $250.00 1103160 42223 Revenue Intergvt  Rev‐County ReimbRiembursem $10,000.00 $10,000.00 $2,070.30 21% $0.00 $10,000.00 1103160 43612 Revenue Chrg  for Svc‐Police SecuritySecurity $20,000.00 $25,200.00 $28,193.42 112% $0.00 $25,200.00 1103160 43625 Revenue Chrg  for Svc‐Police ServicesServices $0.00 $5,000.00 $0.00 0% $0.00 $5,000.00 1103160 45501 Revenue Fines ‐Traffic Safety $175,000.00 $125,000.00 $35,789.34 29% $0.00 $125,000.00 1103160 45523 Revenue Fines ‐P.C. 1202.5 $60,000.00 $60,000.00 $20,998.06 35% $0.00 $60,000.00 1103160 47853 Revenue Misc ‐OtherShort $0.00 $4,500.00 $2,149.78 48% $0.00 $4,500.00 1103180 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $216,500.00 $216,500.00 $134,617.11 62% $0.00 $216,500.00 1103180 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $33,000.00 $33,000.00 $35,261.22 107% $0.00 $33,000.00 1103180 42223 Revenue Intergvt  Rev‐County ReimbRiembursem $164,522.00 $164,522.00 $51,456.32 31% $0.00 $164,522.00 1103180 42224 Revenue Intergvt  Rev‐Other AgencyAgency $583,000.00 $583,000.00 $166,654.11 29% $0.00 $583,000.00 1103180 42255 Revenue Intergvt  Rev‐State P.O.S.T.P.O.S.T. $85,000.00 $85,000.00 $16,380.57 19% $0.00 $85,000.00 1103180 43612 Revenue Chrg  for Svc‐Police SecuritySecurity $20,000.00 $66,300.00 $54,202.50 82% $0.00 $66,300.00 1103180 43625 Revenue Chrg  for Svc‐Police ServicesServices $50,000.00 $50,000.00 $32,288.28 65% $0.00 $50,000.00 1103180 47813 Revenue Misc ‐Other ReimbursementsSales $0.00 $0.00 $1,005.18 0 $0.00 $0.00 1103180 47853 Revenue Misc ‐OtherShort $5,000.00 $5,000.00 $1,870.18 37% $0.00 $5,000.00 1104140 40056 Revenue Special  Assess‐Abatement $0.00 $21,305.87 $0.00 0% $0.00 $21,305.87 1104140 42223 Revenue Intergvt  Rev‐County ReimbRiembursem $25,000.00 $25,000.00 $0.00 0% $0.00 $25,000.00 1104140 42256 Revenue Intergvt  Rev‐Vehicle AbatementAbatem $12,000.00 $12,000.00 $6,167.21 51% $0.00 $12,000.00 1104140 43305 Revenue Chrg  for Svc‐Inspection ChargeCharges $10,000.00 $10,000.00 $0.00 0% $0.00 $10,000.00 1104140 43421 Revenue Chrg  for Services‐Abatement $10,000.00 $12,000.00 $15,050.50 125% $0.00 $12,000.00 1104140 43636 Revenue Chrg  for Svc‐Vector ControlControl $17,000.00 $5,000.00 $7,913.50 158% $0.00 $5,000.00 1104140 45512 Revenue Fines ‐Administrative Citations $30,000.00 $30,000.00 $12,365.23 41% $0.00 $30,000.00 1104140 47803 Revenue Misc ‐Vacant Home Property Registratio $3,000.00 $3,000.00 $2,148.87 72% $0.00 $3,000.00 1104400 41121 Revenue License/Permit ‐Permit Issue FeIssue Fee $525,000.00 $325,000.00 $133,779.67 41% $0.00 $325,000.00 1104400 41146 Revenue Lic/Permit ‐Permit Fee STVRPermits Non $30,375.00 $10,375.00 $3,626.44 35% $0.00 $10,375.00 1104400 43301 Revenue Chrg  for Svc‐Plan ChecksChecks $575,000.00 $325,000.00 $208,325.96 64% $0.00 $325,000.00 1104400 43305 Revenue Chrg  for Svc‐Inspection ChargeCharges $5,000.00 $5,000.00 $452.66 9% $0.00 $5,000.00 1104400 43308 Revenue Chrg  for Svc‐General Plan FeePlan Fee $27,000.00 $20,000.00 $4,772.35 24% $0.00 $20,000.00 1104400 43414 Revenue Chrg  for Svc‐Recovery of Costsery of Cos $0.00 $27,500.00 $0.00 0% $0.00 $27,500.00 1104400 47813 Revenue Misc ‐Other ReimbursementsSales $0.00 $0.00 $10,501.00 0 $0.00 $0.00 1104400 47853 Revenue Misc ‐OtherShort $10,000.00 $10,000.00 $3,556.16 36% $0.00 $10,000.00 1104600 41132 Revenue License/Permit ‐Permits ResidenResiden $278,200.00 $300,000.00 $75,800.51 25% $0.00 $300,000.00 1104600 41133 Revenue Lic/Permit ‐MiscPermits ResidenPermits  $406,600.00 $500,000.00 $205,683.29 41% $0.00 $500,000.00 1104600 41144 Revenue License/Permit ‐Permits Non ResNon Res $144,450.00 $144,450.00 $107,604.61 74% $0.00 $144,450.00 1104600 41145 Revenue Lic/Permit ‐MiscPermits Non ResPermits $26,750.00 $26,750.00 $25,723.80 96% $0.00 $26,750.00 1104600 41157 Revenue License  & Permit‐Misc.PermitPermit $133,750.00 $125,000.00 $52,592.51 42% $0.00 $125,000.00 1104600 41169 Revenue License/Permit ‐MiscellaneousPermit $411,950.00 $350,000.00 $120,062.45 34% $0.00 $350,000.00 2/22/2025
2 411
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1104600 42233 Revenue Intergvt  Rev‐SB118/AB1379 CASPAgenc $26,750.00 $20,000.00 $5,482.80 27% $0.00 $20,000.00 1104600 43301 Revenue Chrg  for Svc‐Plan ChecksChecks $675,000.00 $800,000.00 $326,773.37 41% $0.00 $800,000.00 1104600 47853 Revenue Misc ‐OtherShort $22,470.00 $30,000.00 $13,395.95 45% $0.00 $30,000.00 1105000 41121 Revenue License/Permit ‐Permit Issue FeIssue Fee $6,000.00 $6,000.00 $2,783.18 46% $0.00 $6,000.00 1105000 43726 Revenue Chrg  for Svc‐Special EventsEvents $25,000.00 $25,000.00 $10,907.72 44% $0.00 $25,000.00 1105000 47705 Revenue Misc. ‐Donations/SponsorSponsors $8,000.00 $8,000.00 $0.00 0% $0.00 $8,000.00 1105100 42223 Revenue Intergvt  Rev‐County ReimbRiembursem $0.00 $75,000.00 $34,650.31 46% $0.00 $75,000.00 1105100 42224 Revenue Intergvt  Rev‐Other AgencyAgency $0.00 $26,681.00 $39,151.04 147% $67,319.00 $94,000.00 1106120 41121 Revenue License/Permit ‐Permit Issue FeIssue Fee $15,000.00 $15,000.00 $11,717.21 78% $0.00 $15,000.00 1106120 41157 Revenue License  & Permit‐Misc.PermitPermit $8,000.00 $8,000.00 $4,411.28 55% $0.00 $8,000.00 1106120 41158 Revenue License/Permit ‐TransportationPermit $8,500.00 $9,500.00 $3,416.52 36% $0.00 $9,500.00 1106120 43301 Revenue Chrg  for Svc‐Plan ChecksChecks $1,400,000.00 $1,400,000.00 $843,920.09 60% $0.00 $1,400,000.00 1106120 43305 Revenue Chrg  for Svc‐Inspection ChargeCharges $700,000.00 $350,000.00 $247,905.16 71% $0.00 $350,000.00 1106120 43415 Revenue Chg  for Svc‐Reimb Damage Citye to City $40,000.00 $40,000.00 $96,101.75 240% $0.00 $40,000.00 1106120 47853 Revenue Misc ‐OtherShort $0.00 $52,000.00 $84,878.68 163% $55,350.00 $107,350.00 1106145 47813 Revenue Misc ‐Other ReimbursementsSales $5,000.00 $5,000.00 $0.00 0% $0.00 $5,000.00 1106155 47817 Revenue Misc ‐LCFS Credits $0.00 $30,000.00 $0.00 0% $0.00 $30,000.00 1110000 40015 Revenue Taxes ‐Sales Tax Rev. Abatement2500 ‐$25,200.00 ‐$20,200.00 ‐$208.82 1% $0.00 ‐$20,200.00 1110000 40016 Revenue Taxes ‐Sales Tax2500 $31,475,000.00 $29,098,192.80 $9,239,191.54 32% $0.00 $29,098,192.80 1120000 47815 Revenue Misc ‐Reimbursements $0.00 $136,600.00 $136,600.00 100% $0.00 $136,600.00 1180000 44401 Revenue Interest ‐Income $900.00 $2,400.00 $1,158.89 48% $1,300.00 $3,700.00 1180030 45501 Revenue Fines ‐Traffic Safety $10,000.00 $10,000.00 $5,741.40 57% $0.00 $10,000.00 1190000 44401 Revenue Interest ‐Income $2,300.00 $1,150.00 $0.00 0% $0.00 $1,150.00 1193120 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $6,000.00 $6,000.00 $0.00 0% $0.00 $6,000.00 1193120 45534 Revenue Fines ‐False Alarm $65,000.00 $65,000.00 $78,320.00 120% $0.00 $65,000.00 1270000 44401 Revenue Interest ‐Income $9,000.00 $40,000.00 $18,656.44 47% $19,640.00 $59,640.00 1270060 46601 Revenue Develop  Partic‐Developer Impac $100,000.00 $150,000.00 $34,549.66 23% ‐$43,588.00 $106,412.00 1280000 44401 Revenue Interest ‐Income $0.00 $112,500.00 $86,963.52 77% $165,300.00 $277,800.00 1290000 44401 Revenue Interest ‐Income $500.00 $4,800.00 $3,819.46 80% $7,520.00 $12,320.00 1290060 46601 Revenue Develop  Partic‐Developer Impac $80,000.00 $70,000.00 $14,397.69 21% ‐$33,566.00 $36,434.00 1300000 44401 Revenue Interest ‐Income $4,100.00 $30,000.00 $18,012.82 60% $27,680.00 $57,680.00 1300060 46601 Revenue Develop  Partic‐Developer Impac $160,000.00 $160,000.00 $18,128.41 11% ‐$87,718.00 $72,282.00 1310000 44401 Revenue Interest ‐Income $10,000.00 $30,000.00 $14,648.60 49% $14,770.00 $44,770.00 1310060 46601 Revenue Develop  Partic‐Developer Impac $100,000.00 $160,000.00 $9,721.75 6% ‐$111,260.00 $48,740.00 1320000 44401 Revenue Interest ‐Income $17,000.00 $28,750.00 $16,314.53 57% $22,940.00 $51,690.00 1330000 44401 Revenue Interest ‐Income $30,000.00 $90,000.00 $61,922.59 69% $105,090.00 $195,090.00 1330060 46601 Revenue Develop  Partic‐Developer Impac $1,100,000.00 $1,100,000.00 $158,920.47 14% ‐$658,314.00 $441,686.00 1340000 44401 Revenue Interest ‐Income $40,000.00 $87,500.00 $53,392.71 61% $83,810.00 $171,310.00 1340060 46601 Revenue Develop  Partic‐Developer Impac $120,000.00 $120,000.00 $39,223.39 33% $65,232.00 $185,232.00 1350000 44401 Revenue Interest ‐Income $0.00 $175,000.00 $110,436.05 63% $177,880.00 $352,880.00 1360000 44401 Revenue Interest ‐Income $6,800.00 $62,500.00 $37,550.16 60% $58,140.00 $120,640.00 1360060 46601 Revenue Develop  Partic‐Developer Impac $300,000.00 $300,000.00 $56,738.18 19% ‐$111,424.00 $188,576.00 1370000 44401 Revenue Interest ‐Income $3,600.00 $29,500.00 $19,857.99 67% $34,040.00 $63,540.00 1370060 46601 Revenue Develop  Partic‐Developer Impac $190,000.00 $190,000.00 $15,349.08 8% ‐$119,586.00 $70,414.00 1380000 44401 Revenue Interest ‐Income $90,000.00 $158,750.00 $118,396.74 75% $222,910.00 $381,660.00 1380060 46601 Revenue Develop  Partic‐Developer Impac $1,260,000.00 $1,260,000.00 $317,269.02 25% ‐$388,669.00 $871,331.00 1400000 44401 Revenue Interest ‐Income $2,000.00 $3,750.00 $2,079.27 55% $2,900.00 $6,650.00 1410000 44401 Revenue Interest ‐Income $1,000.00 $5,625.00 $2,708.14 48% $3,040.00 $8,665.00 1510000 40001 Revenue Taxes ‐Property‐Currentrent $12,129,969.00 $13,298,841.23 $4,187,060.89 31% $0.00 $13,298,841.23 2/22/2025
3 412
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1510000 40003 Revenue Taxes ‐Current‐Unsecuredcured $543,000.00 $643,000.00 $699,543.40 109% $0.00 $643,000.00 1510000 40004 Revenue Taxes ‐Prior Year $396,987.00 $404,926.74 $0.00 0% $0.00 $404,926.74 1510000 40006 Revenue Taxes ‐Current‐Supplementallemental $188,000.00 $408,000.00 $0.00 0% $0.00 $408,000.00 1510000 40007 Revenue Taxes ‐Current‐SBOE $137,500.00 $200,000.00 $0.00 0% $0.00 $200,000.00 1510000 40008 Revenue Taxes ‐Current‐HOX $105,000.00 $105,000.00 $14,846.36 14% $0.00 $105,000.00 1510000 40011 Revenue Taxes ‐RDA Disolution Distribon Distribut $792,897.00 $1,020,000.00 $132.71 0% $0.00 $1,020,000.00 1510000 44401 Revenue Interest ‐Income $71,600.00 $100,000.00 $22,726.18 23% ‐$20,000.00 $80,000.00 1510000 44462 Revenue Lease/Rental ‐IncomeGain/Loss $121,054.34 $121,054.34 $62,922.76 52% $0.00 $121,054.34 1510000 47702 Revenue Miscellaneous ‐Donations $2,500.00 $2,500.00 $5,200.00 208% $0.00 $2,500.00 1510000 47813 Revenue Misc ‐Other ReimbursementsSales $0.00 $25,000.00 $0.00 0% $0.00 $25,000.00 1510000 47821 Revenue Misc ‐Special Events‐BarbequeBarbeque $18,991.00 $25,000.00 $0.00 0% $0.00 $25,000.00 1510000 47853 Revenue Misc ‐OtherShort $2,280.00 $3,000.00 $570.00 19% $0.00 $3,000.00 1513520 40041 Revenue Spec  Assess‐Unit of Benefit Assessment $1,559,111.00 $1,559,111.00 $20.00 0% $0.00 $1,559,111.00 1513520 40042 Revenue Spec  Assess‐Unit of Benefit Prior Year $18,600.00 $18,600.00 $0.00 0% $0.00 $18,600.00 1513520 41169 Revenue License/Permit ‐MiscellaneousPermit $0.00 $0.00 $105.34 0 $0.00 $0.00 1513520 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $715,000.00 $715,000.00 $1,541,189.67 216% $0.00 $715,000.00 1513520 43301 Revenue Chrg  for Svc‐Plan ChecksChecks $145,000.00 $145,000.00 $109,370.64 75% $0.00 $145,000.00 1513520 43305 Revenue Chrg  for Svc‐Inspection ChargeCharges $110,000.00 $110,000.00 $91,057.97 83% $0.00 $110,000.00 1513520 43573 Revenue Chrg  for Svc‐Fire EngineeringEngineering $75,500.00 $75,500.00 $31,445.79 42% $0.00 $75,500.00 1513520 43579 Revenue Chrg  for Svc‐Other Fire ServicServices $15,000.00 $40,000.00 $23,572.61 59% $0.00 $40,000.00 1513520 45520 Revenue Fines ‐AML System Enhancement $0.00 $150,000.00 $0.00 0% $0.00 $150,000.00 1513520 45539 Revenue Fines ‐Miscellaneous Fines $30,000.00 $30,000.00 $0.00 0% $0.00 $30,000.00 1513590 41169 Revenue License/Permit ‐MiscellaneousPermit $10,500.00 $10,500.00 $6,825.38 65% $0.00 $10,500.00 1513590 43305 Revenue Chrg  for Svc‐Inspection ChargeCharges $25,376.00 $25,376.00 $12,554.64 49% $0.00 $25,376.00 1513590 43580 Revenue Chrg  for Svc‐Annual Business IBusiness I $142,000.00 $35,000.00 $13,390.76 38% $0.00 $35,000.00 1513590 43583 Revenue Chrg  for Svc‐State Mandated InMandate $25,950.00 $30,000.00 $7,415.28 25% $0.00 $30,000.00 1610000 44401 Revenue Interest ‐Income $0.00 $35,000.00 $9,568.64 27% ‐$5,940.00 $29,060.00 1710000 44401 Revenue Interest ‐Income $20,000.00 $40,000.00 $17,286.35 43% $1,300.00 $41,300.00 1710000 47853 Revenue Misc ‐OtherShort $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 1715120 47706 Revenue Misc. ‐Donate‐Military BannerMilitary Ba $0.00 $0.00 $140.00 0 $0.00 $0.00 1715120 47853 Revenue Misc ‐OtherShort $20,000.00 $20,000.00 $8,303.63 42% $0.00 $20,000.00 1715144 40052 Revenue Spec  Assess‐Measure WW Rates & $751,808.00 $789,398.40 $21,097.55 3% $0.00 $789,398.40 1715144 41035 Revenue Chrg  for Svc‐CC Convenience Fe $0.00 $0.00 $9,674.68 0 $0.00 $0.00 1715144 43711 Revenue Chrg  for Svc‐Recreation Prograation Pro $367,500.00 $367,500.00 $189,053.86 51% $0.00 $367,500.00 1715144 43712 Revenue Chrg  for Svc‐Park UsageUsage $15,000.00 $15,000.00 $5,198.00 35% $0.00 $15,000.00 1715144 43713 Revenue Chrg  for Svc‐Adult & Youth Spolt and Yo $10,000.00 $5,000.00 $1,522.83 30% $0.00 $5,000.00 1715144 43714 Revenue Chrg  for Svc‐Pool ProgramsPrograms $0.00 $0.00 $1,729.00 0 $0.00 $0.00 1715144 43715 Revenue Chrg  for Svc‐Rec MembershipsPark Mem $8,500.00 $8,500.00 $9,545.99 112% $0.00 $8,500.00 1715144 43726 Revenue Chrg  for Svc‐Special EventsEvents $3,150.00 $3,150.00 $1,920.94 61% $0.00 $3,150.00 1715144 44461 Revenue Lease/Rental ‐Community RoomGain/Lo $15,000.00 $15,000.00 $13,828.13 92% $0.00 $15,000.00 1715144 44462 Revenue Lease/Rental ‐IncomeGain/Loss $10,000.00 $10,000.00 $9,754.09 98% $0.00 $10,000.00 1715144 47705 Revenue Misc. ‐Donations/SponsorSponsors $0.00 $0.00 $500.00 0 $0.00 $0.00 1715162 40052 Revenue Spec  Assess‐Measure WW Rates & $1,175,904.00 $1,175,904.00 $32,998.70 3% $0.00 $1,175,904.00 1715162 43301 Revenue Chrg  for Svc‐Plan ChecksChecks $1,000.00 $2,000.00 $1,800.00 90% $0.00 $2,000.00 1715162 43305 Revenue Chrg  for Svc‐Inspection ChargeCharges $1,125.00 $1,125.00 $0.00 0% $0.00 $1,125.00 1715162 43415 Revenue Chg  for Svc‐Reimb Damage Citye to City $500.00 $500.00 $0.00 0% $0.00 $500.00 1715162 43726 Revenue Chrg  for Svc‐Special EventsEvents $0.00 $0.00 $5,292.00 0 $0.00 $0.00 1715162 43737 Revenue Chg  for Ser‐Field Electrc Rmbric Reimbu $65,000.00 $65,000.00 $62,793.02 97% $0.00 $65,000.00 1715162 44462 Revenue Lease/Rental ‐IncomeGain/Loss $80,135.00 $89,441.75 $51,950.78 58% $0.00 $89,441.75 2/22/2025
4 413
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1715162 47853 Revenue Misc ‐OtherShort $1,000.00 $1,000.00 $300.00 30% $0.00 $1,000.00 1715166 43712 Revenue Chrg  for Svc‐Park UsageUsage $60,000.00 $55,000.00 $40,944.73 74% $0.00 $55,000.00 1800050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $1,802,653.00 $1,802,653.00 $16,925.11 1% $0.00 $1,802,653.00 1810050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $188,571.00 $192,342.42 $1,851.47 1% $0.00 $192,342.42 1820050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $463,044.00 $472,304.88 $4,546.54 1% $0.00 $472,304.88 1830050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $42,034.00 $42,874.68 $412.71 1% $0.00 $42,874.68 1840050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $101,378.00 $103,405.56 $995.37 1% $0.00 $103,405.56 1850050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $14,424.00 $14,712.48 $141.62 1% $0.00 $14,712.48 1860050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $55,403.00 $56,511.06 $543.81 1% $0.00 $56,511.06 1880050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $135,830.00 $138,546.60 $1,333.64 1% $0.00 $138,546.60 1890050 40051 Revenue Spec  Assess‐Rates & Charges& Charges $4,673.00 $4,766.46 $45.88 1% $0.00 $4,766.46 2000000 44401 Revenue Interest ‐Income $100.00 $1,050.00 $870.46 83% ‐$50.00 $1,000.00 2000050 40053 Revenue Spec  Assess‐LLD $519,985.00 $514,785.15 $0.00 0% $0.00 $514,785.15 2020000 44401 Revenue Interest ‐Income $200.00 $1,400.00 $997.29 71% $1,310.00 $2,710.00 2020050 40053 Revenue Spec  Assess‐LLD $147,800.00 $147,800.00 $0.00 0% $0.00 $147,800.00 2030000 44401 Revenue Interest ‐Income $0.00 $300.00 $113.98 38% $10.00 $310.00 2030050 40053 Revenue Spec  Assess‐LLD $18,328.00 $18,328.00 $0.00 0% $0.00 $18,328.00 2040000 44401 Revenue Interest ‐Income $500.00 $1,925.00 $1,257.36 65% $1,930.00 $3,855.00 2040050 40053 Revenue Spec  Assess‐LLD $58,882.00 $58,882.00 $0.00 0% $0.00 $58,882.00 2050000 44401 Revenue Interest ‐Income $0.00 $90.00 $35.49 39% $0.00 $90.00 2050050 40053 Revenue Spec  Assess‐LLD $27,009.00 $27,009.00 $0.00 0% $0.00 $27,009.00 2060000 44401 Revenue Interest ‐Income $300.00 $1,125.00 $642.41 57% $860.00 $1,985.00 2060050 40053 Revenue Spec  Assess‐LLD $19,338.00 $19,338.00 $0.00 0% $0.00 $19,338.00 2070000 44401 Revenue Interest ‐Income $40.00 $480.00 $230.00 48% $130.00 $610.00 2070050 40053 Revenue Spec  Assess‐LLD $31,332.00 $31,332.00 $0.00 0% $0.00 $31,332.00 2080000 44401 Revenue Interest ‐Income $1,800.00 $3,150.00 $1,306.95 41% $530.00 $3,680.00 2080050 40053 Revenue Spec  Assess‐LLD $151,834.00 $148,797.32 $0.00 0% $0.00 $148,797.32 2090000 44401 Revenue Interest ‐Income $50.00 $500.00 $339.05 68% $340.00 $840.00 2090050 40053 Revenue Spec  Assess‐LLD $57,205.00 $57,205.00 $0.00 0% $0.00 $57,205.00 2100000 44401 Revenue Interest ‐Income $300.00 $0.00 $0.00 0 $0.00 $0.00 2100050 40053 Revenue Spec  Assess‐LLD $157,153.00 $157,153.00 $0.00 0% $0.00 $157,153.00 2110050 40053 Revenue Spec  Assess‐LLD $50,231.00 $50,231.00 $0.00 0% $0.00 $50,231.00 2120000 44401 Revenue Interest ‐Income $3,000.00 $27,000.00 $14,125.71 52% $16,500.00 $43,500.00 2120050 40053 Revenue Spec  Assess‐LLD $709,241.00 $709,241.00 $0.00 0% $0.00 $709,241.00 2130000 44401 Revenue Interest ‐Income $0.00 $50.00 $0.00 0% $0.00 $50.00 2130050 40053 Revenue Spec  Assess‐LLD $312,025.00 $312,025.00 $0.00 0% $0.00 $312,025.00 2140000 44401 Revenue Interest ‐Income $0.00 $625.00 $423.79 68% $560.00 $1,185.00 2140050 40053 Revenue Spec  Assess‐LLD $57,831.00 $57,831.00 $0.00 0% $0.00 $57,831.00 2150000 44401 Revenue Interest ‐Income $500.00 $400.00 $319.39 80% $0.00 $400.00 2150050 40053 Revenue Spec  Assess‐LLD $121,589.00 $121,589.00 $0.00 0% $0.00 $121,589.00 2160000 44401 Revenue Interest ‐Income $2,500.00 $6,750.00 $4,519.08 67% $4,730.00 $11,480.00 2160050 40053 Revenue Spec  Assess‐LLD $655,076.00 $648,525.24 $0.00 0% $0.00 $648,525.24 2170000 44401 Revenue Interest ‐Income $700.00 $1,750.00 $1,288.29 74% $2,160.00 $3,910.00 2170050 40053 Revenue Spec  Assess‐LLD $64,367.00 $64,367.00 $0.00 0% $0.00 $64,367.00 2180000 44401 Revenue Interest ‐Income $2,000.00 $2,000.00 $597.61 30% ‐$690.00 $1,310.00 2180050 40053 Revenue Spec  Assess‐LLD $111,065.00 $111,065.00 $0.00 0% $0.00 $111,065.00 2190000 44401 Revenue Interest ‐Income $3,700.00 $3,700.00 $1,234.71 33% ‐$1,420.00 $2,280.00 2190050 40053 Revenue Spec  Assess‐LLD $438,916.00 $416,970.20 $0.00 0% $0.00 $416,970.20 2200000 44401 Revenue Interest ‐Income $3,200.00 $3,200.00 $1,833.59 57% $1,880.00 $5,080.00 2/22/2025
5 414
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2200050 40053 Revenue Spec  Assess‐LLD $191,441.00 $181,868.95 $0.00 0% $0.00 $181,868.95 2210000 44401 Revenue Interest ‐Income $4,500.00 $7,875.00 $5,315.98 68% $8,010.00 $15,885.00 2210050 40053 Revenue Spec  Assess‐LLD $314,348.00 $314,348.00 $0.00 0% $0.00 $314,348.00 2220000 44401 Revenue Interest ‐Income $0.00 $200.00 $86.73 43% $60.00 $260.00 2220050 40053 Revenue Spec  Assess‐LLD $7,381.00 $7,381.00 $0.00 0% $0.00 $7,381.00 2230000 44401 Revenue Interest ‐Income $500.00 $3,750.00 $2,892.43 77% $4,770.00 $8,520.00 2230050 40053 Revenue Spec  Assess‐LLD $197,982.00 $197,982.00 $0.00 0% $0.00 $197,982.00 2240000 44401 Revenue Interest ‐Income $250.00 $250.00 $100.18 40% ‐$40.00 $210.00 2240050 40053 Revenue Spec  Assess‐LLD $37,450.00 $37,450.00 $0.00 0% $0.00 $37,450.00 2250000 44401 Revenue Interest ‐Income $7,000.00 $8,000.00 $4,688.26 59% $5,200.00 $13,200.00 2250050 40053 Revenue Spec  Assess‐LLD $344,569.00 $344,569.00 $0.00 0% $0.00 $344,569.00 2260000 44401 Revenue Interest ‐Income $80.00 $350.00 $263.58 75% $450.00 $800.00 2260050 40053 Revenue Spec  Assess‐LLD $12,616.00 $12,616.00 $0.00 0% $0.00 $12,616.00 2270000 44401 Revenue Interest ‐Income $400.00 $3,875.00 $2,839.57 73% $4,960.00 $8,835.00 2270050 40053 Revenue Spec  Assess‐LLD $92,979.00 $92,979.00 $0.00 0% $0.00 $92,979.00 2280000 44401 Revenue Interest ‐Income $0.00 $300.00 $226.27 75% $220.00 $520.00 2280050 40053 Revenue Spec  Assess‐LLD $67,866.00 $67,866.00 $0.00 0% $0.00 $67,866.00 2290000 44401 Revenue Interest ‐Income $50.00 $187.50 $128.14 68% $200.00 $387.50 2290050 40053 Revenue Spec  Assess‐LLD $9,069.00 $9,069.00 $0.00 0% $0.00 $9,069.00 2310000 44401 Revenue Interest ‐Income $0.00 $100.00 $0.00 0% $0.00 $100.00 2310050 40053 Revenue Spec  Assess‐LLD $0.00 $64,521.00 $0.00 0% $0.00 $64,521.00 3020000 44401 Revenue Interest ‐Income $10,000.00 $160,000.00 $137,712.06 86% $285,520.00 $445,520.00 3020060 42211 Revenue Intergvt  Rev‐Local TransportatTransport $2,635,000.00 $2,635,000.00 $1,446,202.29 55% $753,000.00 $3,388,000.00 3060000 40031 Revenue Taxes ‐2103 Gas Tax $1,211,900.00 $974,571.00 $516,512.87 53% $49,870.00 $1,024,441.00 3060000 40032 Revenue Taxes ‐2105 Gas Tax $766,100.00 $673,898.00 $300,063.60 45% $25,372.00 $699,270.00 3060000 40033 Revenue Taxes ‐2106 Gas Tax $478,500.00 $424,456.00 $196,308.80 46% $16,359.00 $440,815.00 3060000 40034 Revenue Taxes ‐2107 Gas Tax $920,100.00 $920,455.00 $399,643.12 43% $33,665.00 $954,120.00 3060000 40035 Revenue Taxes ‐2107.5 Gas Tax $10,000.00 $10,000.00 $10,000.00 100% $0.00 $10,000.00 3060000 44401 Revenue Interest ‐Income $70,000.00 $162,500.00 $107,139.53 66% $177,760.00 $340,260.00 3070000 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $2,107,697.00 $2,867,132.00 $1,009,174.57 35% $37,438.00 $2,904,570.00 3070000 42224 Revenue Intergvt  Rev‐Other AgencyAgency $0.00 $0.00 $1,760.00 0 $0.00 $0.00 3070000 44401 Revenue Interest ‐Income $0.00 $70,000.00 $62,118.07 89% $131,410.00 $201,410.00 3110000 40001 Revenue Taxes ‐Property‐Currentrent $2,144,500.00 $2,360,310.00 $744,637.68 32% $0.00 $2,360,310.00 3110000 40003 Revenue Taxes ‐Current‐Unsecuredcured $96,000.00 $100,800.00 $124,401.44 123% $0.00 $100,800.00 3110000 40004 Revenue Taxes ‐Prior Year $48,982.00 $68,382.40 $0.00 0% $0.00 $68,382.40 3110000 40006 Revenue Taxes ‐Current‐Supplementallemental $33,370.00 $63,370.00 $0.00 0% $0.00 $63,370.00 3110000 40007 Revenue Taxes ‐Current‐SBOE $22,000.00 $30,000.00 $0.00 0% $0.00 $30,000.00 3110000 40008 Revenue Taxes ‐Current‐HOX $19,000.00 $19,000.00 $2,640.32 14% $0.00 $19,000.00 3110000 40011 Revenue Taxes ‐RDA Disolution Distribon Distribut $103,442.00 $103,442.00 $18.58 0% $0.00 $103,442.00 3110000 44401 Revenue Interest ‐Income $15,000.00 $52,500.00 $19,033.97 36% $4,890.00 $57,390.00 3110000 44461 Revenue Lease/Rental ‐Community RoomGain/Lo $3,600.00 $3,600.00 $2,423.00 67% $0.00 $3,600.00 3110000 47804 Revenue Misc ‐Lost Book ReplacementReplaceme $1,600.00 $1,600.00 $1,782.49 111% $0.00 $1,600.00 3110000 47848 Revenue Misc ‐Promotional Item SalesCapital Asse $1,000.00 $500.00 $51.20 10% $0.00 $500.00 3110050 41035 Revenue Chrg  for Svc‐CC Convenience Fe $0.00 $400.00 $361.61 90% $0.00 $400.00 3110050 43801 Revenue Chrg  for Svc‐PhotoCopy/MicroCopying/ $4,000.00 $4,000.00 $4,849.13 121% $0.00 $4,000.00 3110050 43802 Revenue Chrg  for Svc‐Notary ServicesServices $300.00 $300.00 $255.00 85% $0.00 $300.00 3110050 43803 Revenue Chrg  for Svc‐Passport Servicesort Service $16,000.00 $16,000.00 $6,715.45 42% $0.00 $16,000.00 3110050 45539 Revenue Fines ‐Miscellaneous Fines $30,000.00 $20,000.00 $7,070.60 35% $0.00 $20,000.00 3110050 47701 Revenue Donation ‐Friends of the Librarof the Lib $38,000.00 $58,000.00 $46,000.00 79% $0.00 $58,000.00 2/22/2025
6 415
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
3110050 47702 Revenue Miscellaneous ‐Donations $2,200.00 $2,200.00 $0.00 0% $0.00 $2,200.00 3110050 47815 Revenue Misc ‐Reimbursements $3,800.00 $3,800.00 $390.16 10% $0.00 $3,800.00 3115900 41035 Revenue Chrg  for Svc‐CC Convenience Fe $0.00 $200.00 $0.00 0% $0.00 $200.00 3160000 44401 Revenue Interest ‐Income $25,000.00 $60,000.00 $42,627.68 71% ‐$59,900.00 $100.00 3190000 44401 Revenue Interest ‐Income $0.00 $0.00 $31.09 0 $14,200.00 $14,200.00 3190060 42224 Revenue Intergvt  Rev‐Other AgencyAgency $0.00 $167,464.00 $55,000.00 33% $0.00 $167,464.00 3220000 44401 Revenue Interest ‐Income $12,000.00 $27,000.00 $4,422.69 16% $53,900.00 $80,900.00 3220000 44422 Revenue Interest ‐Non Distributable $32,000.00 $32,000.00 $125.00 0% $0.00 $32,000.00 3220000 47853 Revenue Misc ‐OtherShort $6,500.00 $6,500.00 $0.00 0% $0.00 $6,500.00 3230000 44401 Revenue Interest ‐Income $0.00 $33,750.00 $25,296.52 75% ‐$2,820.00 $30,930.00 3360000 44401 Revenue Interest ‐Income $4,000.00 $12,375.00 $9,573.32 77% ‐$10,440.00 $1,935.00 3360060 42232 Revenue Intergvt  Rev‐AB2766 FundsAgency $143,000.00 $143,000.00 $74,129.62 52% $0.00 $143,000.00 3380000 44401 Revenue Interest ‐Income $0.00 $2,500.00 $466.31 19% $0.00 $2,500.00 3380000 47810 Revenue Misc ‐Lawsuit Settlementsement $0.00 $31,658.00 $280,056.60 885% $0.00 $31,658.00 3410000 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $0.00 $0.00 $44,572.00 0 $0.00 $0.00 3410000 44401 Revenue Interest ‐Income $0.00 $20.00 $0.00 0% $0.00 $20.00 3410010 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $590,000.00 $590,000.00 $24,715.29 4% $0.00 $590,000.00 3530000 42223 Revenue Intergvt  Rev‐County ReimbRiembursem $10,000.00 $10,000.00 $0.00 0% $0.00 $10,000.00 3530000 42224 Revenue Intergvt  Rev‐Other AgencyAgency $12,400.00 $12,400.00 $0.00 0% $0.00 $12,400.00 3530000 44401 Revenue Interest ‐Income $250.00 $6,000.00 $4,396.33 73% $0.00 $6,000.00 3530010 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $0.00 $0.00 $319,892.61 0 $0.00 $0.00 3530050 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $29,840.00 $27,828.00 $55,763.64 200% $0.00 $27,828.00 3530060 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $0.00 $145,720.00 $0.00 0% $0.00 $145,720.00 3550030 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $0.00 $274,470.92 $173,920.10 63% $0.00 $274,470.92 3570050 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $0.00 $41,627.00 $776,443.49 1865% $0.00 $41,627.00 3570050 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $0.00 $0.00 $763.36 0 $0.00 $0.00 3570050 42224 Revenue Intergvt  Rev‐Other AgencyAgency $0.00 $0.00 $5,475.06 0 $0.00 $0.00 3580030 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $0.00 $44,687.00 $169,212.08 379% $0.00 $44,687.00 3580050 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $0.00 $0.00 $28,465.00 0 $0.00 $0.00 3610000 44401 Revenue Interest ‐Income $0.00 $20.00 $10.78 54% $267,420.00 $267,440.00 3740000 44401 Revenue Interest ‐Income $0.00 $114,000.00 $84,574.35 74% $0.00 $114,000.00 3760030 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $0.00 $15,978.00 $25,317.00 158% $0.00 $15,978.00 3770000 44401 Revenue Interest ‐Income $0.00 $1,000.00 $0.00 0% $0.00 $1,000.00 3770030 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $0.00 $4,041,014.47 $0.00 0% $0.00 $4,041,014.47 3770040 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $0.00 $157,040.00 $0.00 0% $0.00 $157,040.00 3770050 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $0.00 $0.00 $194,188.13 0 $0.00 $0.00 3800000 44401 Revenue Interest ‐Income $0.00 $10.00 $0.00 0% $450.00 $460.00 3800060 42222 Revenue Intergvt  Rev‐Federal ReimbReimbursem $0.00 $0.00 $1,799.88 0 $0.00 $0.00 4020000 44401 Revenue Interest ‐Income $420.00 $1,920.00 $139.34 7% $6,510.00 $8,430.00 4020030 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $8,000.00 $8,000.00 $2,031.34 25% $0.00 $8,000.00 4030000 44401 Revenue Interest ‐Income $0.00 $15,000.00 $2,682.13 18% ‐$9,960.00 $5,040.00 4040000 44401 Revenue Interest ‐Income $650.00 $2,650.00 $1,576.70 59% $0.00 $2,650.00 4110000 44401 Revenue Interest ‐Income $1,000.00 $1,500.00 $900.34 60% $36,680.00 $38,180.00 4110030 42221 Revenue Intergvt  Rev ‐State ReimbReimburseme $280,561.00 $600,561.00 $186,899.27 31% ‐$320,000.00 $280,561.00 4310000 44401 Revenue Interest ‐Income $4,700.00 $18,375.00 $11,576.97 63% ‐$13,200.00 $5,175.00 4316120 40051 Revenue Spec  Assess‐Rates & Charges& Charges $488,000.00 $512,000.00 $17,287.63 3% $0.00 $512,000.00 5020000 44401 Revenue Interest ‐Income $0.00 $2,000.00 $1,619.24 81% $9,490.00 $11,490.00 5110000 44401 Revenue Interest ‐Income $0.00 $5,000.00 $3,594.08 72% $33,800.00 $38,800.00 5130000 44401 Revenue Interest ‐Income $0.00 $19,500.00 $12,490.00 64% $175,620.00 $195,120.00 2/22/2025
7 416
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
5510000 44401 Revenue Interest ‐Income $60,000.00 $90,000.00 $60,997.05 68% $0.00 $90,000.00 5510060 46601 Revenue Develop  Partic‐Developer Impac $110,000.00 $110,000.00 $181,072.62 165% $374,139.34 $484,139.34 5760000 44401 Revenue Interest ‐Income $0.00 $33,630.00 $33,095.53 98% $0.00 $33,630.00 6010000 40013 Revenue Taxes ‐RDA Increment 02‐24992499 $100,000.00 $100,000.00 $0.00 0% $0.00 $100,000.00 6010000 44401 Revenue Interest ‐Income $0.00 $200.00 $0.00 0% $0.00 $200.00 6020000 40013 Revenue Taxes ‐RDA Increment 02‐24992499 $2,841,569.00 $2,841,569.00 $0.00 0% $0.00 $2,841,569.00 6020000 44401 Revenue Interest ‐Income $1,000.00 $17,000.00 $24,177.02 142% $58,860.00 $75,860.00 6550000 44401 Revenue Interest ‐Income $50.00 $450.00 $325.47 72% $0.00 $450.00 6560000 40018 Revenue Taxes ‐Special Taxes Mello‐Roos $0.00 $3,610,887.00 $0.00 0% $0.00 $3,610,887.00 6560000 44401 Revenue Interest ‐Income $0.00 $47,000.00 ‐$55,289.75 -118% $0.00 $47,000.00 6570000 40018 Revenue Taxes ‐Special Taxes Mello‐Roos $0.00 $626,437.50 $0.00 0% $0.00 $626,437.50 6570000 44401 Revenue Interest ‐Income $0.00 $9,300.00 ‐$9,686.44 -104% $0.00 $9,300.00 6580000 40018 Revenue Taxes ‐Special Taxes Mello‐Roos $0.00 $3,494,250.00 $2,920,750.00 84% $0.00 $3,494,250.00 6580000 44401 Revenue Interest ‐Income $0.00 $18,000.00 ‐$5,875.18 -33% $0.00 $18,000.00 7010000 44401 Revenue Interest ‐Income $0.00 $43,750.00 $24,319.30 56% $0.00 $43,750.00 7018100 43416 Revenue Chrg  for Srv‐Ins Recov/Subrogance/Subr $0.00 $0.00 $64,250.55 0 $0.00 $0.00 7018100 43913 Revenue Chrg  for Svc‐Risk ManagementManagem $14,003,582.00 $14,003,582.00 $3,741,432.48 27% $0.00 $14,003,582.00 7018100 47813 Revenue Misc ‐Other ReimbursementsSales $2,500.00 $2,500.00 $0.00 0% $0.00 $2,500.00 7150000 44401 Revenue Interest ‐Income $6,000.00 $20,000.00 $11,026.14 55% $85,050.00 $105,050.00 7150000 81020 Revenue Proceeds  from Sale of CapitalAssets $0.00 $0.00 $1.00 0 $0.00 $0.00 7156160 81020 Revenue Proceeds  from Sale of CapitalAssets $0.00 $0.00 $3,430.00 0 $0.00 $0.00 7260000 44401 Revenue Interest ‐Income $25,000.00 $50,000.00 $31,423.19 63% ‐$33,860.00 $16,140.00 7268340 40019 Revenue Taxes ‐Franchises $58,000.00 $58,000.00 $6,880.00 12% $0.00 $58,000.00 7268340 43901 Revenue Chrg  for Svc‐GIS ProcessingProcessing $18,500.00 $18,500.00 $7,499.69 41% $0.00 $18,500.00 7268340 43902 Revenue Chrg  for Svc‐Information Technrmation  $4,778,860.00 $4,778,860.00 $2,389,429.98 50% $0.00 $4,778,860.00 8100000 44401 Revenue Interest ‐Income $5,000.00 $8,750.00 $5,045.77 58% $6,250.00 $15,000.00 8110000 40018 Revenue Taxes ‐Special Taxes Mello‐Roos $9,387,543.00 $1,655,968.50 ‐$2,908,189.48 -176% $0.00 $1,655,968.50 8110000 44401 Revenue Interest ‐Income $0.00 $188,000.00 $288,973.35 154% $0.00 $188,000.00 8119100 44401 Revenue Interest ‐Income $0.00 $0.00 $4,763.89 0 $0.00 $0.00 TOTAL REVENUES $179,178,879.34 $186,423, 505.60 $58,070,691.0 7 31% $3,326,508.44 $189,750,014.04

EXPENDITURES
1100060 62000 Expenditures Maintenance ‐Building $0.00 $0.00 $149.19 0 $0.00 $0.00 1101000 51080 Expenditures Part ‐Time Salary (PARS) $85,900.00 $89,350.00 $31,173.50 35% $0.00 $89,350.00 1101000 52450 Expenditures Benefit ‐Worker's Compensation $3,161.12 $3,288.00 $991.25 30% $0.00 $3,288.00 1101000 53200 Expenditures Benefit ‐PARS Retirement $1,116.70 $1,162.00 $405.25 35% $0.00 $1,162.00 1101000 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,250.00 $1,300.00 $452.00 35% $0.00 $1,300.00 1101000 60480 Expenditures Contract  Srvcs‐Other $1,000.00 $0.00 $0.00 0 $0.00 $0.00 1101000 62440 Expenditures Other ‐Special Dept Expenditure $3,000.00 $3,000.00 $750.25 25% $0.00 $3,000.00 1101000 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $74.44 0 $0.00 $0.00 1101000 62720 Expenditures Printing $700.00 $700.00 $0.00 0% $0.00 $700.00 1101000 63880 Expenditures Subscription ‐Membership, Dues, & Publ $0.00 $0.00 $252.07 0 $0.00 $0.00 1101000 64080 Expenditures Supplies ‐Office $1,500.00 $1,500.00 $183.61 12% $0.00 $1,500.00 1101000 64360 Expenditures Training  & Development $50,000.00 $43,500.00 $15,238.20 35% $0.00 $43,500.00 1101000 64640 Expenditures Utilities ‐Telephone $5,000.00 $5,000.00 $2,847.77 57% $0.00 $5,000.00 1101000 69100 Expenditures Srvcs ‐Information Technology $33,790.00 $33,790.00 $16,894.98 50% $0.00 $33,790.00 1101000 69200 Expenditures Liab  & Property Ins Charges $11,340.00 $11,340.00 $5,670.00 50% $0.00 $11,340.00 1101200 60440 Expenditures Contract  Srvcs‐Legal $180,000.00 $300,000.00 $579,886.78 193% $0.00 $300,000.00 1101400 51020 Expenditures Salary  & Wages $1,540,000.00 $1,678,500.00 $678,544.36 40% $0.00 $1,678,500.00 2/22/2025
8 417
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1101400 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $2,871.90 0 $0.00 $0.00 1101400 51040 Expenditures Overtime $240.00 $288.00 $613.18 213% $0.00 $288.00 1101400 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $194.05 0 $0.00 $0.00 1101400 51080 Expenditures Part ‐Time Salary (PARS) $0.00 $0.00 $5,709.87 0 $0.00 $0.00 1101400 51100 Expenditures Leave ‐Administrative Buyout Leave $26,000.00 $26,000.00 $0.00 0% $0.00 $26,000.00 1101400 51110 Expenditures Leave ‐Annual Buyoutave $45,000.00 $45,000.00 $12,599.10 28% $0.00 $45,000.00 1101400 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $0.00 0% $0.00 $400.00 1101400 52000 Expenditures Allowance ‐Auto $13,800.00 $13,800.00 $5,918.48 43% $0.00 $13,800.00 1101400 52200 Expenditures Allowance ‐Mobile CommunicationDevic $3,470.00 $3,470.00 $1,403.87 40% $0.00 $3,470.00 1101400 52400 Expenditures Benefit ‐ADD/ Life Insurance $9,010.00 $9,237.00 $1,757.64 19% $0.00 $9,237.00 1101400 52450 Expenditures Benefit ‐Worker's Compensation $11,859.85 $12,927.00 $4,928.91 38% $0.00 $12,927.00 1101400 52700 Expenditures Benefit ‐Deferred CompensationMatchin $11,200.00 $11,200.00 $3,941.79 35% $0.00 $11,200.00 1101400 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $38,900.00 $38,900.00 $0.00 0% $0.00 $38,900.00 1101400 52800 Expenditures Benefit ‐Dental $10,584.00 $11,760.00 $4,114.15 35% $0.00 $11,760.00 1101400 53000 Expenditures Benefit ‐Short/Long Term Disability $7,900.00 $8,527.00 $2,989.76 35% $0.00 $8,527.00 1101400 53100 Expenditures Benefit ‐Retiree Medicals $11,000.00 $11,000.00 $5,807.00 53% $0.00 $11,000.00 1101400 53200 Expenditures Benefit ‐PARS Retirement $0.00 $0.00 $74.21 0 $0.00 $0.00 1101400 53300 Expenditures Benefit ‐PERS Health $151,101.00 $173,931.00 $62,462.87 36% $0.00 $173,931.00 1101400 53400 Expenditures Benefit ‐PERS Retirement $168,700.00 $223,700.00 $90,490.45 40% $0.00 $223,700.00 1101400 53500 Expenditures Benefit ‐Tuition Reimb. $600.00 $600.00 $0.00 0% $0.00 $600.00 1101400 53600 Expenditures Benefit ‐Vision $4,320.00 $4,800.00 $1,570.92 33% $0.00 $4,800.00 1101400 53700 Expenditures Taxes ‐FICA/Medicare Employer $22,330.00 $24,350.00 $10,268.74 42% $0.00 $24,350.00 1101400 53800 Expenditures Taxes ‐Unemployment Insurance $0.00 $0.00 $763.00 0 $0.00 $0.00 1101400 53980 Expenditures Vacancy  Factor $0.00 ‐$50,000.00 $0.00 0% ‐$112,420.00 ‐$162,420.00 1101400 60440 Expenditures Contract  Srvcs‐Legal $25,000.00 $40,000.00 $174.00 0% $0.00 $40,000.00 1101400 60480 Expenditures Contract  Srvcs‐Other $30,000.00 $22,500.00 $6,744.40 30% $0.00 $22,500.00 1101400 62160 Expenditures Maintenance ‐Software Licenses $0.00 $200.00 $172.89 86% $0.00 $200.00 1101400 62280 Expenditures Other ‐City Manager Contingency $20,000.00 $20,000.00 $267.48 1% $0.00 $20,000.00 1101400 62440 Expenditures Other ‐Special Dept Expenditure $1,000.00 $1,000.00 $301.67 30% $0.00 $1,000.00 1101400 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $5,036.40 0 $0.00 $0.00 1101400 62680 Expenditures Postage $1,000.00 $1,000.00 $607.30 61% $0.00 $1,000.00 1101400 62720 Expenditures Printing $500.00 $500.00 $262.54 53% $0.00 $500.00 1101400 62800 Expenditures Prior  Period Expense $0.00 $0.00 $141.38 0 $0.00 $0.00 1101400 62976 Expenditures Program ‐ ICSC $0.00 $0.00 $5,096.34 0 $0.00 $0.00 1101400 63120 Expenditures Program ‐Marketing $0.00 $35,000.00 $1,407.04 4% $0.00 $35,000.00 1101400 63880 Expenditures Subscription ‐Membership, Dues, & Publ $42,220.00 $5,375.00 $5,635.32 105% $0.00 $5,375.00 1101400 64080 Expenditures Supplies ‐Office $1,000.00 $1,000.00 $332.07 33% $0.00 $1,000.00 1101400 64360 Expenditures Training  & Development $34,400.00 $31,500.00 $19,847.34 63% $0.00 $31,500.00 1101400 69100 Expenditures Srvcs ‐Information Technology $216,900.00 $216,900.00 $108,450.00 50% $0.00 $216,900.00 1101400 69200 Expenditures Liab  & Property Ins Charges $198,340.00 $198,340.00 $99,169.98 50% $0.00 $198,340.00 1101600 51020 Expenditures Salary  & Wages $0.00 $0.00 ‐$645.52 0 $0.00 $0.00 1101600 51040 Expenditures Overtime $0.00 $0.00 $16,602.47 0 $0.00 $0.00 1101600 51044 Expenditures FLSA  Overtime $0.00 $0.00 $191.78 0 $0.00 $0.00 1101600 53100 Expenditures Benefit ‐Retiree Medicals $1,003,000.00 $1,003,000.00 $515,108.34 51% $0.00 $1,003,000.00 1101600 53300 Expenditures Benefit ‐PERS Health $16,000.00 $16,000.00 $8,446.81 53% $0.00 $16,000.00 1101600 53400 Expenditures Benefit ‐PERS Retirement $8,000.00 $8,000.00 $0.11 0% $0.00 $8,000.00 1101600 60015 Expenditures TOT  Agreement $0.00 $0.00 $60,989.15 0 $0.00 $0.00 1101600 60320 Expenditures Contract  Srvcs‐Consultant $62,500.00 $110,600.80 $24,883.44 22% $0.00 $110,600.80 1101600 60440 Expenditures Contract  Srvcs‐Legal $0.00 $301,211.41 $3,607.11 1% $0.00 $301,211.41 2/22/2025
9 418
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1101600 60480 Expenditures Contract  Srvcs‐Other $190,000.00 $412,181.70 $94,072.66 23% $0.00 $412,181.70 1101600 60520 Expenditures Contract  Srvcs‐Property Tax $115,500.00 $115,500.00 $0.00 0% $0.00 $115,500.00 1101600 60840 Expenditures Equipment ‐Furniture < $5000 $20,000.00 $10,000.00 $4,980.29 50% $0.00 $10,000.00 1101600 61050 Expenditures Fees ‐Misc Admin $0.00 $0.00 ‐$0.32 0 $0.00 $0.00 1101600 61440 Expenditures Fees ‐Filing $0.00 $0.00 $10,000.00 0 $0.00 $0.00 1101600 61560 Expenditures Other  Interest Expense $0.00 $0.00 $6,579.67 0 $0.00 $0.00 1101600 61720 Expenditures Fees ‐Property Taxes $16,500.00 $20,000.00 $12,877.86 64% $0.00 $20,000.00 1101600 61910 Expenditures Lease ‐Facility Rent $0.00 $168,571.25 $47,990.61 28% $0.00 $168,571.25 1101600 62000 Expenditures Maintenance ‐Building $0.00 $25,000.00 $36,760.35 147% $0.00 $25,000.00 1101600 62280 Expenditures Other ‐City Manager Contingency $180,000.00 $176,000.00 $59,154.28 34% $0.00 $176,000.00 1101600 62440 Expenditures Other ‐Special Dept Expenditure $18,600.00 $18,600.00 $6,279.95 34% $0.00 $18,600.00 1101600 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 ‐$200,817.36 0 $0.00 $0.00 1101600 62680 Expenditures Postage $0.00 $0.00 $32.21 0 $0.00 $0.00 1101600 62720 Expenditures Printing $5,000.00 $5,000.00 $0.00 0% $0.00 $5,000.00 1101600 62800 Expenditures Prior  Period Expense $0.00 $0.00 $13,333.28 0 $0.00 $0.00 1101600 62960 Expenditures Program ‐Community Relations $80,912.00 $80,912.00 $52,995.35 65% $0.00 $80,912.00 1101600 63880 Expenditures Subscription ‐Membership, Dues, & Publ $61,400.00 $80,475.00 $60,661.08 75% $0.00 $80,475.00 1101600 64360 Expenditures Training  & Development $5,000.00 $6,000.00 $6,199.00 103% $0.00 $6,000.00 1101600 64520 Expenditures Utilities ‐Electric $0.00 $18,284.00 $6,362.40 35% $0.00 $18,284.00 1101600 64600 Expenditures Utilities ‐Natural Gas $0.00 $1,000.00 $114.45 11% $0.00 $1,000.00 1101600 64640 Expenditures Utilities ‐Telephone $0.00 $19,200.00 $0.00 0% $0.00 $19,200.00 1101600 64660 Expenditures Utilities ‐Water $0.00 $5,000.00 $0.00 0% $0.00 $5,000.00 1101600 69200 Expenditures Liab  & Property Ins Charges $111,335.00 $111,335.00 $55,667.52 50% $0.00 $111,335.00 1101600 71150 Expenditures Improvements  Other than Buildings $0.00 $18,126.82 $102.50 1% $0.00 $18,126.82 1101700 51020 Expenditures Salary  & Wages $0.00 $0.00 ‐$14.01 0 $0.00 $0.00 1101700 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $961.98 0 $0.00 $0.00 1101700 51040 Expenditures Overtime $0.00 $0.00 $14,955.66 0 $0.00 $0.00 1101700 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $4,330.29 0 $0.00 $0.00 1101700 51044 Expenditures FLSA  Overtime $0.00 $0.00 $495.04 0 $0.00 $0.00 1101700 51045 Expenditures Strike  Team Overtime $0.00 $0.00 $1,636.73 0 $0.00 $0.00 1101700 62440 Expenditures Other ‐Special Dept Expenditure $0.00 $0.00 $515.70 0 $0.00 $0.00 1101700 64080 Expenditures Supplies ‐Office $0.00 $0.00 $99.96 0 $0.00 $0.00 1101700 64400 Expenditures Travel ‐Fire Mutual Aid Travel $0.00 $0.00 $1,273.50 0 $0.00 $0.00 1101800 60480 Expenditures Contract  Srvcs‐Other $1,000.00 $0.00 $0.00 0 $0.00 $0.00 1101800 62440 Expenditures Other ‐Special Dept Expenditure $131,140.00 $98,648.00 $98,648.00 100% $0.00 $98,648.00 1101800 63480 Expenditures Srvcs ‐Animal Control Services $301,690.00 $424,334.00 $212,166.00 50% $0.00 $424,334.00 1102100 51020 Expenditures Salary  & Wages $474,800.00 $483,400.00 $194,284.07 40% $0.00 $483,400.00 1102100 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $325.67 0 $0.00 $0.00 1102100 51040 Expenditures Overtime $150.00 $90.00 $0.00 0% $0.00 $90.00 1102100 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $21.62 0 $0.00 $0.00 1102100 51044 Expenditures FLSA  Overtime $0.00 $100.00 $0.00 0% $0.00 $100.00 1102100 51110 Expenditures Leave ‐Annual Buyoutave $22,100.00 $22,100.00 $414.05 2% $0.00 $22,100.00 1102100 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $398.71 100% $0.00 $400.00 1102100 52000 Expenditures Allowance ‐Auto $3,600.00 $3,600.00 $1,651.63 46% $0.00 $3,600.00 1102100 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $365.90 76% $0.00 $480.00 1102100 52400 Expenditures Benefit ‐ADD/ Life Insurance $1,295.00 $1,295.00 $419.51 32% $0.00 $1,295.00 1102100 52450 Expenditures Benefit ‐Worker's Compensation $3,657.12 $3,724.00 $1,387.49 37% $0.00 $3,724.00 1102100 52700 Expenditures Benefit ‐Deferred CompensationMatchin $4,100.00 $4,100.00 $0.00 0% $0.00 $4,100.00 1102100 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $7,500.00 $7,500.00 $0.00 0% $0.00 $7,500.00 2/22/2025
10 419
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1102100 52800 Expenditures Benefit ‐Dental $4,704.00 $4,704.00 $1,035.00 22% $0.00 $4,704.00 1102100 53000 Expenditures Benefit ‐Short/Long Term Disability $2,693.00 $2,693.00 $826.17 31% $0.00 $2,693.00 1102100 53300 Expenditures Benefit ‐PERS Health $39,960.00 $39,960.00 $18,997.86 48% $0.00 $39,960.00 1102100 53400 Expenditures Benefit ‐PERS Retirement $44,100.00 $48,700.00 $20,092.43 41% $0.00 $48,700.00 1102100 53600 Expenditures Benefit ‐Vision $1,920.00 $1,920.00 $395.20 21% $0.00 $1,920.00 1102100 53700 Expenditures Taxes ‐FICA/Medicare Employer $6,890.00 $7,010.00 $2,812.13 40% $0.00 $7,010.00 1102100 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$31,590.00 ‐$31,590.00 1102100 60440 Expenditures Contract  Srvcs‐Legal $0.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1102100 60480 Expenditures Contract  Srvcs‐Other $0.00 $17,502.80 $4,628.40 26% $0.00 $17,502.80 1102100 62440 Expenditures Other ‐Special Dept Expenditure $2,000.00 $2,000.00 $104.39 5% $0.00 $2,000.00 1102100 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $4,152.34 0 $0.00 $0.00 1102100 63880 Expenditures Subscription ‐Membership, Dues, & Publ $940.00 $0.00 $0.00 0 $0.00 $0.00 1102100 64080 Expenditures Supplies ‐Office $2,000.00 $2,000.00 ‐$131.57 -7% $0.00 $2,000.00 1102100 64360 Expenditures Training  & Development $12,200.00 $12,000.00 $8,202.19 68% $0.00 $12,000.00 1102100 64640 Expenditures Utilities ‐Telephone $600.00 $0.00 $0.00 0 $0.00 $0.00 1102100 69100 Expenditures Srvcs ‐Information Technology $25,960.00 $25,960.00 $12,979.98 50% $0.00 $25,960.00 1102100 69200 Expenditures Liab  & Property Ins Charges $53,260.00 $53,260.00 $26,629.98 50% $0.00 $53,260.00 1102200 51020 Expenditures Salary  & Wages $587,000.00 $500,000.00 $238,940.35 48% $0.00 $500,000.00 1102200 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $473.75 0 $0.00 $0.00 1102200 51040 Expenditures Overtime $140.00 $189.00 $77.28 41% $0.00 $189.00 1102200 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $85.86 0 $0.00 $0.00 1102200 51044 Expenditures FLSA  Overtime $0.00 $0.00 $138.69 0 $0.00 $0.00 1102200 51110 Expenditures Leave ‐Annual Buyoutave $7,200.00 $7,200.00 $12,899.86 179% $0.00 $7,200.00 1102200 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $220.20 46% $0.00 $480.00 1102200 52400 Expenditures Benefit ‐ADD/ Life Insurance $2,100.00 $1,828.00 $550.44 30% $0.00 $1,828.00 1102200 52450 Expenditures Benefit ‐Worker's Compensation $4,520.98 $3,852.00 $1,715.85 45% $0.00 $3,852.00 1102200 52700 Expenditures Benefit ‐Deferred CompensationMatchin $8,000.00 $8,000.00 $2,880.71 36% $0.00 $8,000.00 1102200 52800 Expenditures Benefit ‐Dental $7,056.00 $5,880.00 $2,587.50 44% $0.00 $5,880.00 1102200 53000 Expenditures Benefit ‐Short/Long Term Disability $4,454.00 $3,727.00 $1,672.27 45% $0.00 $3,727.00 1102200 53100 Expenditures Benefit ‐Retiree Medicals $2,000.00 $2,000.00 $942.00 47% $0.00 $2,000.00 1102200 53300 Expenditures Benefit ‐PERS Health $116,040.00 $94,710.00 $39,926.44 42% $0.00 $94,710.00 1102200 53400 Expenditures Benefit ‐PERS Retirement $47,700.00 $42,400.00 $19,497.45 46% $0.00 $42,400.00 1102200 53600 Expenditures Benefit ‐Vision $2,880.00 $2,400.00 $988.00 41% $0.00 $2,400.00 1102200 53700 Expenditures Taxes ‐FICA/Medicare Employer $8,510.00 $7,260.00 $3,675.28 51% $0.00 $7,260.00 1102200 60020 Expenditures Advertising $11,000.00 $11,000.00 $3,000.00 27% $0.00 $11,000.00 1102200 60440 Expenditures Contract  Srvcs‐Legal $300,000.00 $240,000.00 $91,673.35 38% $0.00 $240,000.00 1102200 60480 Expenditures Contract  Srvcs‐Other $31,480.00 $77,978.36 $42,111.79 54% $24,000.00 $101,978.36 1102200 62440 Expenditures Other ‐Special Dept Expenditure $40,450.00 $40,450.00 $9,549.82 24% $0.00 $40,450.00 1102200 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $6,793.88 0 $0.00 $0.00 1102200 62680 Expenditures Postage $1,000.00 $1,000.00 $137.92 14% $0.00 $1,000.00 1102200 63640 Expenditures Pre ‐Employment Expenses $146,600.00 $146,600.00 $32,501.35 22% $0.00 $146,600.00 1102200 63760 Expenditures Staff ‐Recruitment Expense $15,500.00 $15,500.00 $4,942.98 32% $0.00 $15,500.00 1102200 63880 Expenditures Subscription ‐Membership, Dues, & Publ $13,490.00 $13,490.00 $4,746.16 35% ‐$6,015.00 $7,475.00 1102200 64080 Expenditures Supplies ‐Office $4,000.00 $4,000.00 $1,717.63 43% $0.00 $4,000.00 1102200 64360 Expenditures Training  & Development $27,300.00 $27,300.00 $6,897.13 25% $0.00 $27,300.00 1102200 69100 Expenditures Srvcs ‐Information Technology $212,860.00 $212,860.00 $106,429.98 50% $0.00 $212,860.00 1102200 69200 Expenditures Liab  & Property Ins Charges $63,940.00 $63,940.00 $31,969.98 50% $0.00 $63,940.00 1102400 51020 Expenditures Salary  & Wages $661,500.00 $626,800.00 $259,632.33 41% $0.00 $626,800.00 1102400 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $543.55 0 $0.00 $0.00 2/22/2025
11 420
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1102400 51040 Expenditures Overtime $11,400.00 $8,190.00 $8,245.78 101% $0.00 $8,190.00 1102400 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $75.71 0 $0.00 $0.00 1102400 51044 Expenditures FLSA  Overtime $0.00 $400.00 $511.71 128% $0.00 $400.00 1102400 51100 Expenditures Leave ‐Administrative Buyout Leave $400.00 $400.00 $0.00 0% $0.00 $400.00 1102400 51110 Expenditures Leave ‐Annual Buyoutave $17,900.00 $17,900.00 $18,028.99 101% $0.00 $17,900.00 1102400 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $0.00 0% $0.00 $400.00 1102400 52000 Expenditures Allowance ‐Auto $0.00 $0.00 $1,651.63 0 $0.00 $0.00 1102400 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $762.13 159% $0.00 $480.00 1102400 52400 Expenditures Benefit ‐ADD/ Life Insurance $1,732.00 $1,597.00 $581.18 36% $0.00 $1,597.00 1102400 52450 Expenditures Benefit ‐Worker's Compensation $5,181.33 $4,900.00 $1,925.22 39% $0.00 $4,900.00 1102400 52700 Expenditures Benefit ‐Deferred CompensationMatchin $8,100.00 $8,100.00 $2,210.36 27% $0.00 $8,100.00 1102400 52800 Expenditures Benefit ‐Dental $8,232.00 $7,056.00 $2,587.50 37% $0.00 $7,056.00 1102400 53000 Expenditures Benefit ‐Short/Long Term Disability $4,577.00 $4,108.00 $1,657.61 40% $0.00 $4,108.00 1102400 53100 Expenditures Benefit ‐Retiree Medicals $2,000.00 $2,000.00 $942.00 47% $0.00 $2,000.00 1102400 53300 Expenditures Benefit ‐PERS Health $127,310.00 $105,980.00 $38,975.78 37% $0.00 $105,980.00 1102400 53400 Expenditures Benefit ‐PERS Retirement $62,100.00 $61,600.00 $16,484.64 27% $0.00 $61,600.00 1102400 53600 Expenditures Benefit ‐Vision $3,360.00 $2,880.00 $988.00 34% $0.00 $2,880.00 1102400 53700 Expenditures Taxes ‐FICA/Medicare Employer $9,760.00 $9,230.00 $4,170.84 45% $0.00 $9,230.00 1102400 60040 Expenditures Advertising ‐Legal $40,000.00 $25,000.00 $12,091.33 48% $0.00 $25,000.00 1102400 60440 Expenditures Contract  Srvcs‐Legal $13,000.00 $40,000.00 $24,987.40 62% $0.00 $40,000.00 1102400 60480 Expenditures Contract  Srvcs‐Other $16,800.00 $21,350.00 $7,123.49 33% $7,150.00 $28,500.00 1102400 60920 Expenditures Equipment ‐Software < $5000 $81,948.00 $81,948.00 $59,749.39 73% $0.00 $81,948.00 1102400 62080 Expenditures Maintenance ‐Equipment $3,073.99 $3,073.99 $0.00 0% $0.00 $3,073.99 1102400 62160 Expenditures Maintenance ‐Software Licenses $0.00 $0.00 $0.00 0 $10,000.00 $10,000.00 1102400 62440 Expenditures Other ‐Special Dept Expenditure $12,200.00 $12,200.00 $3,298.13 27% $0.00 $12,200.00 1102400 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 ‐$31.31 0 $0.00 $0.00 1102400 62680 Expenditures Postage $700.00 $700.00 $110.57 16% $0.00 $700.00 1102400 62720 Expenditures Printing $700.00 $700.00 $81.56 12% $0.00 $700.00 1102400 63520 Expenditures Srvcs ‐Elections $120,000.00 $120,000.00 $2,355.71 2% $0.00 $120,000.00 1102400 63880 Expenditures Subscription ‐Membership, Dues, & Publ $3,545.00 $3,545.00 $2,213.66 62% $300.00 $3,845.00 1102400 64080 Expenditures Supplies ‐Office $2,500.00 $2,500.00 $94.45 4% $0.00 $2,500.00 1102400 64360 Expenditures Training  & Development $5,875.00 $5,875.00 $2,958.57 50% $0.00 $5,875.00 1102400 64640 Expenditures Utilities ‐Telephone $0.00 $0.00 $160.16 0 $0.00 $0.00 1102400 69100 Expenditures Srvcs ‐Information Technology $273,330.00 $273,330.00 $136,665.00 50% $0.00 $273,330.00 1102400 69200 Expenditures Liab  & Property Ins Charges $71,250.00 $71,250.00 $35,625.00 50% $0.00 $71,250.00 1102600 51020 Expenditures Salary  & Wages $1,603,000.00 $1,550,900.00 $551,563.00 36% $0.00 $1,550,900.00 1102600 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $230.06 0 $0.00 $0.00 1102600 51040 Expenditures Overtime $14,700.00 $12,330.00 ‐$519.78 -4% $0.00 $12,330.00 1102600 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $196.65 0 $0.00 $0.00 1102600 51044 Expenditures FLSA  Overtime $0.00 $1,000.00 $666.55 67% $0.00 $1,000.00 1102600 51080 Expenditures Part ‐Time Salary (PARS) $20,810.00 $0.00 $0.00 0 $0.00 $0.00 1102600 51100 Expenditures Leave ‐Administrative Buyout Leave $1,500.00 $1,500.00 $787.10 52% $0.00 $1,500.00 1102600 51110 Expenditures Leave ‐Annual Buyoutave $29,000.00 $29,000.00 $22,027.49 76% $0.00 $29,000.00 1102600 51120 Expenditures Leave ‐Compensated Absences/S $0.00 $0.00 $837.45 0 $0.00 $0.00 1102600 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $0.00 0% $0.00 $400.00 1102600 52000 Expenditures Allowance ‐Auto $3,600.00 $3,600.00 $1,651.63 46% $0.00 $3,600.00 1102600 52200 Expenditures Allowance ‐Mobile CommunicationDevic $1,200.00 $1,200.00 $550.50 46% $0.00 $1,200.00 1102600 52400 Expenditures Benefit ‐ADD/ Life Insurance $4,486.00 $4,052.00 $1,210.56 30% $0.00 $4,052.00 1102600 52450 Expenditures Benefit ‐Worker's Compensation $12,612.17 $12,055.00 $3,920.99 33% $0.00 $12,055.00 2/22/2025
12 421
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1102600 52700 Expenditures Benefit ‐Deferred CompensationMatchin $20,700.00 $20,700.00 $6,585.33 32% $0.00 $20,700.00 1102600 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $3,900.00 $3,900.00 $0.00 0% $0.00 $3,900.00 1102600 52800 Expenditures Benefit ‐Dental $19,992.00 $18,816.00 $6,210.00 33% $0.00 $18,816.00 1102600 53000 Expenditures Benefit ‐Short/Long Term Disability $11,378.00 $10,473.00 $3,620.19 35% $0.00 $10,473.00 1102600 53100 Expenditures Benefit ‐Retiree Medicals $8,000.00 $8,000.00 $3,768.00 47% $0.00 $8,000.00 1102600 53300 Expenditures Benefit ‐PERS Health $294,700.00 $281,950.00 $103,569.51 37% $0.00 $281,950.00 1102600 53400 Expenditures Benefit ‐PERS Retirement $158,900.00 $197,200.00 $63,500.61 32% $0.00 $197,200.00 1102600 53500 Expenditures Benefit ‐Tuition Reimb. $1,400.00 $1,400.00 $3,056.00 218% $0.00 $1,400.00 1102600 53600 Expenditures Benefit ‐Vision $8,160.00 $7,680.00 $2,371.20 31% $0.00 $7,680.00 1102600 53700 Expenditures Taxes ‐FICA/Medicare Employer $23,750.00 $22,690.00 $8,356.21 37% $0.00 $22,690.00 1102600 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$175,110.00 ‐$175,110.00 1102600 60200 Expenditures Contract  Srvcs‐Audit $55,265.00 $97,595.00 $5,845.00 6% $0.00 $97,595.00 1102600 60320 Expenditures Contract  Srvcs‐Consultant $0.00 $10,000.00 $0.00 0% $0.00 $10,000.00 1102600 60440 Expenditures Contract  Srvcs‐Legal $16,000.00 $35,000.00 $3,298.00 9% $0.00 $35,000.00 1102600 60480 Expenditures Contract  Srvcs‐Other $54,600.00 $41,020.00 $25,095.98 61% $0.00 $41,020.00 1102600 60520 Expenditures Contract  Srvcs‐Property Tax $98,000.00 $98,000.00 ‐$19,162.08 -20% $0.00 $98,000.00 1102600 60800 Expenditures Equipment  < $5000 $3,700.00 $3,000.00 $451.10 15% $0.00 $3,000.00 1102600 60840 Expenditures Equipment ‐Furniture < $5000 $15,000.00 $10,000.00 $0.00 0% ‐$10,000.00 $0.00 1102600 61000 Expenditures Fees ‐Bank Administration $0.00 $20,900.00 $15,077.82 72% $0.00 $20,900.00 1102600 61200 Expenditures Fees ‐Credit Card Merchant $74,000.00 $25,000.00 $1,794.25 7% $0.00 $25,000.00 1102600 61480 Expenditures Fees ‐Investment Admin Expense $50,100.00 $49,100.00 $19,767.37 40% $0.00 $49,100.00 1102600 62160 Expenditures Maintenance ‐Software Licenses $51,770.00 $56,830.00 $48,343.75 85% $0.00 $56,830.00 1102600 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $1,367.06 0 $0.00 $0.00 1102600 62680 Expenditures Postage $9,179.00 $9,179.00 $5,927.07 65% $0.00 $9,179.00 1102600 62720 Expenditures Printing $6,325.00 $5,725.00 $1,141.15 20% $0.00 $5,725.00 1102600 63127 Expenditures Program ‐Bus Passes $300.00 $300.00 $855.00 285% $0.00 $300.00 1102600 63760 Expenditures Staff ‐Recruitment Expense $320.00 $140.00 $0.00 0% $0.00 $140.00 1102600 63880 Expenditures Subscription ‐Membership, Dues, & Publ $3,950.00 $4,180.00 $2,710.20 65% $0.00 $4,180.00 1102600 64080 Expenditures Supplies ‐Office $4,900.00 $4,700.00 $1,377.80 29% $0.00 $4,700.00 1102600 64280 Expenditures Training ‐Conference/Meeting $17,500.00 $17,500.00 $5,684.29 32% $0.00 $17,500.00 1102600 64360 Expenditures Training  & Development $3,580.00 $2,280.00 $1,361.74 60% $0.00 $2,280.00 1102600 64370 Expenditures Travel ‐Mileage $1,000.00 $500.00 $272.56 55% $0.00 $500.00 1102600 69100 Expenditures Srvcs ‐Information Technology $360,170.00 $360,170.00 $180,085.02 50% $0.00 $360,170.00 1102600 69200 Expenditures Liab  & Property Ins Charges $186,480.00 $186,480.00 $93,240.00 50% $0.00 $186,480.00 1103120 51020 Expenditures Salary  & Wages $386,600.00 $402,000.00 $189,803.05 47% $4,100.00 $406,100.00 1103120 51040 Expenditures Overtime $720.00 $720.00 $681.14 95% $0.00 $720.00 1103120 51044 Expenditures FLSA  Overtime $0.00 $1,100.00 $201.41 18% $0.00 $1,100.00 1103120 51100 Expenditures Leave ‐Administrative Buyout Leave $400.00 $400.00 $0.00 0% $0.00 $400.00 1103120 51110 Expenditures Leave ‐Annual Buyoutave $41,400.00 $41,400.00 $24,100.22 58% $0.00 $41,400.00 1103120 51120 Expenditures Leave ‐Compensated Absences/S $6,700.00 $6,700.00 $102.17 2% $0.00 $6,700.00 1103120 52200 Expenditures Allowance ‐Mobile CommunicationDevic $1,200.00 $1,200.00 $550.50 46% $0.00 $1,200.00 1103120 52300 Expenditures Allowance ‐Uniform $1,850.00 $1,850.00 $848.84 46% $0.00 $1,850.00 1103120 52400 Expenditures Benefit ‐ADD/ Life Insurance $1,398.00 $1,398.00 $392.00 28% $0.00 $1,398.00 1103120 52450 Expenditures Benefit ‐Worker's Compensation $30,038.91 $31,237.00 $16,722.48 54% $96.00 $31,333.00 1103120 52700 Expenditures Benefit ‐Deferred CompensationMatchin $1,700.00 $1,700.00 $734.08 43% $0.00 $1,700.00 1103120 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $5,100.00 $5,100.00 $0.00 0% $0.00 $5,100.00 1103120 52800 Expenditures Benefit ‐Dental $2,352.00 $2,352.00 $1,035.00 44% $0.00 $2,352.00 1103120 53000 Expenditures Benefit ‐Short/Long Term Disability $1,745.00 $1,745.00 $751.30 43% $0.00 $1,745.00 1103120 53100 Expenditures Benefit ‐Retiree Medicals $4,000.00 $4,000.00 $1,884.00 47% $0.00 $4,000.00 2/22/2025
13 422
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1103120 53300 Expenditures Benefit ‐PERS Health $36,960.00 $36,960.00 $17,448.34 47% $0.00 $36,960.00 1103120 53400 Expenditures Benefit ‐PERS Retirement $133,300.00 $227,000.00 $116,926.28 52% $450.00 $227,450.00 1103120 53600 Expenditures Benefit ‐Vision $960.00 $960.00 $395.20 41% $0.00 $960.00 1103120 53700 Expenditures Taxes ‐FICA/Medicare Employer $5,620.00 $5,840.00 $3,127.98 54% $180.00 $6,020.00 1103120 60440 Expenditures Contract  Srvcs‐Legal $42,000.00 $60,000.00 $5,444.00 9% $0.00 $60,000.00 1103120 60480 Expenditures Contract  Srvcs‐Other $893,139.00 $650,892.24 $239,512.02 37% $0.00 $650,892.24 1103120 60880 Expenditures Equipment ‐Safety $55,700.00 $45,224.24 $23,370.44 52% $0.00 $45,224.24 1103120 61200 Expenditures Fees ‐Credit Card Merchant $0.00 $2,000.00 $535.10 27% $0.00 $2,000.00 1103120 61440 Expenditures Fees ‐Filing $1,400.00 $1,400.00 $866.92 62% $0.00 $1,400.00 1103120 61960 Expenditures Maintenance ‐General Maint/Repa $13,000.00 $13,000.00 $489.38 4% $0.00 $13,000.00 1103120 62000 Expenditures Maintenance ‐Building $244,000.00 $244,000.00 $66,560.16 27% $0.00 $244,000.00 1103120 62120 Expenditures Maintenance ‐Radio Equipment $0.00 $0.00 $3,815.00 0 $0.00 $0.00 1103120 62160 Expenditures Maintenance ‐Software Licenses $42,000.00 $52,712.00 $45,946.45 87% $0.00 $52,712.00 1103120 62200 Expenditures Maintenance ‐Vehicle $352,200.00 $494,692.61 $163,891.18 33% $0.00 $494,692.61 1103120 62220 Expenditures Vehicle  Fuel $430,000.00 $430,000.00 $173,078.29 40% $0.00 $430,000.00 1103120 62440 Expenditures Other ‐Special Dept Expenditure $33,250.00 $39,250.00 $22,475.64 57% $0.00 $39,250.00 1103120 62680 Expenditures Postage $10,000.00 $10,000.00 $4,657.46 47% $0.00 $10,000.00 1103120 62720 Expenditures Printing $22,500.00 $22,500.00 $7,610.43 34% $0.00 $22,500.00 1103120 62800 Expenditures Prior  Period Expense $0.00 $0.00 $8,968.90 0 $0.00 $0.00 1103120 63040 Expenditures Program ‐Dare $25,000.00 $25,000.00 $0.00 0% $0.00 $25,000.00 1103120 63060 Expenditures Program ‐Citizens AcademyAcademy $5,500.00 $5,500.00 $826.91 15% $0.00 $5,500.00 1103120 63065 Expenditures Program ‐ExplorerExplorer $12,000.00 $12,000.00 $6,542.92 55% $0.00 $12,000.00 1103120 63160 Expenditures Program ‐Police Athletic League $1,000.00 $1,000.00 $180.31 18% $0.00 $1,000.00 1103120 63440 Expenditures Program ‐Youth Court $4,000.00 $4,000.00 $334.21 8% $0.00 $4,000.00 1103120 63800 Expenditures Staff ‐Uniform Expense $19,500.00 $19,500.00 $7,879.88 40% $0.00 $19,500.00 1103120 63880 Expenditures Subscription ‐Membership, Dues, & Publ $22,320.00 $22,320.00 $15,502.28 69% $0.00 $22,320.00 1103120 64040 Expenditures Supplies ‐Maintenance $15,000.00 $15,000.00 $6,493.41 43% $0.00 $15,000.00 1103120 64080 Expenditures Supplies ‐Office $40,900.00 $30,900.00 $11,673.93 38% $0.00 $30,900.00 1103120 64200 Expenditures Supplies ‐Safety $176,800.00 $101,226.00 $13,764.66 14% $0.00 $101,226.00 1103120 64280 Expenditures Training ‐Conference/Meeting $1,500.00 $1,500.00 $198.95 13% $0.00 $1,500.00 1103120 64360 Expenditures Training  & Development $0.00 $0.00 $500.00 0 $0.00 $0.00 1103120 64480 Expenditures Utilities ‐Communications $13,200.00 $13,200.00 $6,087.36 46% $0.00 $13,200.00 1103120 64520 Expenditures Utilities ‐Electric $140,000.00 $140,000.00 $58,637.37 42% $0.00 $140,000.00 1103120 64600 Expenditures Utilities ‐Natural Gas $10,000.00 $10,000.00 $972.99 10% $0.00 $10,000.00 1103120 64640 Expenditures Utilities ‐Telephone $116,000.00 $116,000.00 $46,909.88 40% $0.00 $116,000.00 1103120 64660 Expenditures Utilities ‐Water $16,000.00 $16,000.00 $0.00 0% $0.00 $16,000.00 1103120 69100 Expenditures Srvcs ‐Information Technology $444,160.00 $444,160.00 $222,079.98 50% $0.00 $444,160.00 1103120 69200 Expenditures Liab  & Property Ins Charges $432,800.00 $432,800.00 $216,400.02 50% $0.00 $432,800.00 1103120 71030 Expenditures Machinery  & Equipment $80,278.05 $470,666.06 $258,232.12 55% $0.00 $470,666.06 1103120 71060 Expenditures Vehicles $1,000,000.00 $1,277,272.67 $649,066.17 51% $204,504.73 $1,481,777.40 1103130 51020 Expenditures Salary  & Wages $2,604,750.00 $2,688,650.00 $1,100,142.55 41% $0.00 $2,688,650.00 1103130 51040 Expenditures Overtime $537,900.00 $437,490.00 $179,805.48 41% $0.00 $437,490.00 1103130 51044 Expenditures FLSA  Overtime $0.00 $100,700.00 $62,199.59 62% $0.00 $100,700.00 1103130 51060 Expenditures Part ‐Time Salary (PERS) $0.00 $0.00 $83,935.38 0 $0.00 $0.00 1103130 51080 Expenditures Part ‐Time Salary (PARS) $73,240.00 $177,410.00 $0.00 0% $0.00 $177,410.00 1103130 51110 Expenditures Leave ‐Annual Buyoutave $97,300.00 $97,300.00 $7,183.43 7% $0.00 $97,300.00 1103130 51120 Expenditures Leave ‐Compensated Absences/S $7,400.00 $7,400.00 $2,782.61 38% $0.00 $7,400.00 1103130 51140 Expenditures Leave ‐Holiday Buyout $50,500.00 $50,500.00 $35,190.40 70% $0.00 $50,500.00 1103130 51200 Expenditures POST/Educational  Certificate Pay $0.00 $0.00 $4,719.23 0 $0.00 $0.00 2/22/2025
14 423
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1103130 52300 Expenditures Allowance ‐Uniform $20,600.00 $22,400.00 $2,153.88 10% $0.00 $22,400.00 1103130 52400 Expenditures Benefit ‐ADD/ Life Insurance $5,320.00 $5,320.00 $1,642.76 31% $0.00 $5,320.00 1103130 52450 Expenditures Benefit ‐Worker's Compensation $24,741.19 $26,769.00 $10,296.92 38% $0.00 $26,769.00 1103130 52700 Expenditures Benefit ‐Deferred CompensationMatchin $52,400.00 $52,400.00 $15,769.00 30% $0.00 $52,400.00 1103130 52800 Expenditures Benefit ‐Dental $36,456.00 $36,456.00 $13,248.00 36% $0.00 $36,456.00 1103130 53000 Expenditures Benefit ‐Short/Long Term Disability $21,108.00 $21,108.00 $7,766.13 37% $0.00 $21,108.00 1103130 53100 Expenditures Benefit ‐Retiree Medicals $2,000.00 $2,000.00 $1,884.00 94% $0.00 $2,000.00 1103130 53300 Expenditures Benefit ‐PERS Health $492,470.00 $492,470.00 $211,026.61 43% $0.00 $492,470.00 1103130 53400 Expenditures Benefit ‐PERS Retirement $346,900.00 $583,600.00 $263,956.31 45% $0.00 $583,600.00 1103130 53500 Expenditures Benefit ‐Tuition Reimb. $7,000.00 $7,000.00 $7,379.00 105% $0.00 $7,000.00 1103130 53600 Expenditures Benefit ‐Vision $14,880.00 $14,880.00 $5,058.56 34% $0.00 $14,880.00 1103130 53700 Expenditures Taxes ‐FICA/Medicare Employer $46,620.00 $50,090.00 $21,551.24 43% $0.00 $50,090.00 1103130 53980 Expenditures Vacancy  Factor $0.00 ‐$700,000.00 $0.00 0% $0.00 ‐$700,000.00 1103130 60480 Expenditures Contract  Srvcs‐Other $7,000.00 $12,071.38 $8,799.88 73% $0.00 $12,071.38 1103130 60800 Expenditures Equipment  < $5000 $15,000.00 $5,000.00 $2,644.99 53% $0.00 $5,000.00 1103130 62080 Expenditures Maintenance ‐Equipment $500.00 $500.00 $0.00 0% $0.00 $500.00 1103130 62120 Expenditures Maintenance ‐Radio Equipment $45,000.00 $5,000.00 $125.00 3% $0.00 $5,000.00 1103130 62160 Expenditures Maintenance ‐Software Licenses $198,479.44 $114,127.44 $52,831.26 46% $0.00 $114,127.44 1103130 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $3,256.93 0 $0.00 $0.00 1103130 63880 Expenditures Subscription ‐Membership, Dues, & Publ $2,639.00 $2,639.00 $1,444.46 55% $0.00 $2,639.00 1103130 64080 Expenditures Supplies ‐Office $2,000.00 $2,000.00 $2,901.87 145% $0.00 $2,000.00 1103130 64280 Expenditures Training ‐Conference/Meeting $1,000.00 $1,000.00 $2,210.44 221% $0.00 $1,000.00 1103130 64320 Expenditures Training ‐POST $10,000.00 $10,000.00 $5,821.30 58% $0.00 $10,000.00 1103130 64360 Expenditures Training  & Development $28,415.00 $18,415.00 $10,707.37 58% $0.00 $18,415.00 1103130 64480 Expenditures Utilities ‐Communications $47,300.56 $94,969.49 $60,668.93 64% $0.00 $94,969.49 1103130 64640 Expenditures Utilities ‐Telephone $11,000.00 $11,000.00 $3,846.76 35% $0.00 $11,000.00 1103130 69100 Expenditures Srvcs ‐Information Technology $87,820.00 $87,820.00 $43,909.98 50% $0.00 $87,820.00 1103130 71030 Expenditures Machinery  & Equipment $3,348.00 $3,348.00 $0.00 0% $0.00 $3,348.00 1103160 51020 Expenditures Salary  & Wages $8,064,802.00 $8,937,612.00 $3,828,083.12 43% $0.00 $8,937,612.00 1103160 51040 Expenditures Overtime $1,775,543.30 $1,609,283.70 $819,310.18 51% $0.00 $1,609,283.70 1103160 51044 Expenditures FLSA  Overtime $0.00 $125,400.00 $58,240.35 46% $0.00 $125,400.00 1103160 51060 Expenditures Part ‐Time Salary (PERS) $18,390.00 $19,940.00 $0.00 0% $0.00 $19,940.00 1103160 51100 Expenditures Leave ‐Administrative Buyout Leave $9,500.00 $9,500.00 $0.00 0% $0.00 $9,500.00 1103160 51110 Expenditures Leave ‐Annual Buyoutave $98,300.00 $98,300.00 $46,001.14 47% $0.00 $98,300.00 1103160 51120 Expenditures Leave ‐Compensated Absences/S $117,900.00 $117,900.00 $81,234.47 69% $0.00 $117,900.00 1103160 51140 Expenditures Leave ‐Holiday Buyout $479,200.00 $479,200.00 $262,357.57 55% $0.00 $479,200.00 1103160 51170 Expenditures Leave ‐Personal BuyoutBuyout $6,000.00 $6,000.00 $0.00 0% $0.00 $6,000.00 1103160 51200 Expenditures POST/Educational  Certificate Pay $361,756.50 $353,957.00 $17,640.00 5% $0.00 $353,957.00 1103160 52100 Expenditures Allowance ‐Safety $0.00 $0.00 $2,871.43 0 $0.00 $0.00 1103160 52300 Expenditures Allowance ‐Uniform $108,902.00 $107,102.00 $42,883.93 40% $0.00 $107,102.00 1103160 52400 Expenditures Benefit ‐ADD/ Life Insurance $6,094.40 $6,039.00 $2,029.65 34% $0.00 $6,039.00 1103160 52450 Expenditures Benefit ‐Worker's Compensation $933,602.51 $1,031,964.00 $493,206.78 48% $0.00 $1,031,964.00 1103160 52700 Expenditures Benefit ‐Deferred CompensationMatchin $121,300.00 $121,300.00 $26,924.19 22% $0.00 $121,300.00 1103160 52800 Expenditures Benefit ‐Dental $75,722.64 $74,547.00 $30,429.00 41% $0.00 $74,547.00 1103160 53000 Expenditures Benefit ‐Short/Long Term Disability $19,240.80 $19,007.00 $7,342.44 39% $0.00 $19,007.00 1103160 53100 Expenditures Benefit ‐Retiree Medicals $20,000.00 $20,000.00 $10,362.00 52% $0.00 $20,000.00 1103160 53300 Expenditures Benefit ‐PERS Health $1,364,428.60 $1,340,909.00 $589,404.78 44% $0.00 $1,340,909.00 1103160 53400 Expenditures Benefit ‐PERS Retirement $2,007,840.00 $3,156,782.00 $1,262,327.94 40% $0.00 $3,156,782.00 1103160 53500 Expenditures Benefit ‐Tuition Reimb. $9,100.00 $9,100.00 $1,619.21 18% $0.00 $9,100.00 2/22/2025
15 424
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1103160 53600 Expenditures Benefit ‐Vision $30,907.20 $30,427.00 $11,539.84 38% $0.00 $30,427.00 1103160 53700 Expenditures Taxes ‐FICA/Medicare Employer $143,015.30 $157,651.00 $71,219.24 45% $0.00 $157,651.00 1103160 53950 Expenditures Recovered  Costs‐Benefit Allocfit Allocat $0.00 $0.00 ‐$167.98 0 $0.00 $0.00 1103160 60880 Expenditures Equipment ‐Safety $0.00 $0.00 $3,350.30 0 $0.00 $0.00 1103160 61960 Expenditures Maintenance ‐General Maint/Repa $2,500.00 $2,500.00 $2,790.59 112% $0.00 $2,500.00 1103160 62160 Expenditures Maintenance ‐Software Licenses $140.00 $140.00 $14,548.94 10392% $0.00 $140.00 1103160 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $45,676.98 0 $0.00 $0.00 1103160 62800 Expenditures Prior  Period Expense $0.00 $0.00 $186.53 0 $0.00 $0.00 1103160 63050 Expenditures Program ‐SWAT $39,000.00 $39,000.00 $16,633.35 43% $0.00 $39,000.00 1103160 63880 Expenditures Subscription ‐Membership, Dues, & Publ $210.00 $210.00 $0.00 0% $0.00 $210.00 1103160 63960 Expenditures Supplies ‐K‐9 $32,500.00 $32,500.00 $8,500.32 26% $0.00 $32,500.00 1103160 64280 Expenditures Training ‐Conference/Meeting $0.00 $0.00 $2,556.84 0 $0.00 $0.00 1103160 64360 Expenditures Training  & Development $0.00 $0.00 $60.97 0 $0.00 $0.00 1103160 69100 Expenditures Srvcs ‐Information Technology $356,180.00 $356,180.00 $178,090.02 50% $0.00 $356,180.00 1103160 69200 Expenditures Liab  & Property Ins Charges $1,240,240.00 $1,240,240.00 $620,119.98 50% $0.00 $1,240,240.00 1103160 71030 Expenditures Machinery  & Equipment $13,000.00 $13,000.00 $0.00 0% $0.00 $13,000.00 1103180 51020 Expenditures Salary  & Wages $5,972,250.00 $6,889,550.00 $3,020,108.55 44% $0.00 $6,889,550.00 1103180 51040 Expenditures Overtime $776,730.00 $732,096.00 $449,036.52 61% $0.00 $732,096.00 1103180 51044 Expenditures FLSA  Overtime $0.00 $70,600.00 $31,860.44 45% $0.00 $70,600.00 1103180 51080 Expenditures Part ‐Time Salary (PARS) $28,368.00 $29,510.00 $0.00 0% $0.00 $29,510.00 1103180 51100 Expenditures Leave ‐Administrative Buyout Leave $18,900.00 $18,900.00 $1,111.27 6% $0.00 $18,900.00 1103180 51110 Expenditures Leave ‐Annual Buyoutave $266,600.00 $266,600.00 $65,787.60 25% $0.00 $266,600.00 1103180 51120 Expenditures Leave ‐Compensated Absences/S $50,200.00 $50,200.00 $29,961.03 60% $0.00 $50,200.00 1103180 51140 Expenditures Leave ‐Holiday Buyout $291,000.00 $291,000.00 $143,033.68 49% $0.00 $291,000.00 1103180 51170 Expenditures Leave ‐Personal BuyoutBuyout $30,600.00 $30,600.00 $0.00 0% $0.00 $30,600.00 1103180 51200 Expenditures POST/Educational  Certificate Pay $244,880.00 $252,680.00 $22,440.00 9% $0.00 $252,680.00 1103180 52100 Expenditures Allowance ‐Safety $0.00 $0.00 $1,640.00 0 $0.00 $0.00 1103180 52200 Expenditures Allowance ‐Mobile CommunicationDevic $1,440.00 $1,440.00 $880.81 61% $0.00 $1,440.00 1103180 52300 Expenditures Allowance ‐Uniform $62,600.00 $66,200.00 $25,357.47 38% $0.00 $66,200.00 1103180 52400 Expenditures Benefit ‐ADD/ Life Insurance $6,811.00 $6,866.00 $2,500.96 36% $0.00 $6,866.00 1103180 52450 Expenditures Benefit ‐Worker's Compensation $524,004.01 $620,670.00 $329,927.76 53% $0.00 $620,670.00 1103180 52700 Expenditures Benefit ‐Deferred CompensationMatchin $110,000.00 $110,000.00 $15,315.71 14% $0.00 $110,000.00 1103180 52800 Expenditures Benefit ‐Dental $59,976.00 $62,328.00 $25,766.30 41% $0.00 $62,328.00 1103180 53000 Expenditures Benefit ‐Short/Long Term Disability $20,254.00 $20,488.00 $9,039.20 44% $0.00 $20,488.00 1103180 53100 Expenditures Benefit ‐Retiree Medicals $29,000.00 $29,000.00 $16,171.00 56% $0.00 $29,000.00 1103180 53200 Expenditures Benefit ‐PARS Retirement $368.78 $384.00 $0.00 0% $0.00 $384.00 1103180 53300 Expenditures Benefit ‐PERS Health $1,017,870.00 $1,041,390.00 $464,417.71 45% $0.00 $1,041,390.00 1103180 53400 Expenditures Benefit ‐PERS Retirement $1,611,200.00 $2,746,950.00 $1,335,538.63 49% $0.00 $2,746,950.00 1103180 53500 Expenditures Benefit ‐Tuition Reimb. $20,100.00 $20,100.00 $3,240.00 16% $0.00 $20,100.00 1103180 53600 Expenditures Benefit ‐Vision $24,480.00 $25,440.00 $9,838.49 39% $0.00 $25,440.00 1103180 53700 Expenditures Taxes ‐FICA/Medicare Employer $98,290.00 $113,110.00 $54,951.56 49% $0.00 $113,110.00 1103180 60480 Expenditures Contract  Srvcs‐Other $86,410.00 $75,698.00 $20,458.20 27% $0.00 $75,698.00 1103180 60760 Expenditures Equipment ‐Computers < $5000 $5,000.00 $5,000.00 $0.00 0% $0.00 $5,000.00 1103180 60800 Expenditures Equipment  < $5000 $8,000.00 $8,000.00 $738.16 9% $0.00 $8,000.00 1103180 60880 Expenditures Equipment ‐Safety $5,000.00 $5,000.00 $2,020.31 40% $0.00 $5,000.00 1103180 61560 Expenditures Other  Interest Expense $2,400.00 $2,400.00 $580.88 24% $0.00 $2,400.00 1103180 62080 Expenditures Maintenance ‐Equipment $500.00 $500.00 $0.00 0% $0.00 $500.00 1103180 62160 Expenditures Maintenance ‐Software Licenses $30,402.00 $25,202.00 $18,883.37 75% $0.00 $25,202.00 1103180 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $59,503.79 0 $0.00 $0.00 2/22/2025
16 425
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1103180 63400 Expenditures Program ‐Undercover/Investigative Expe $34,000.00 $34,000.00 $4,232.31 12% $0.00 $34,000.00 1103180 63520 Expenditures Srvcs ‐Elections $0.00 $0.00 ‐$114.91 0 $0.00 $0.00 1103180 63800 Expenditures Staff ‐Uniform Expense $0.00 $0.00 $429.25 0 $0.00 $0.00 1103180 63880 Expenditures Subscription ‐Membership, Dues, & Publ $7,314.00 $12,514.00 $13,680.68 109% $0.00 $12,514.00 1103180 64080 Expenditures Supplies ‐Office $5,000.00 $5,000.00 $3,356.85 67% $0.00 $5,000.00 1103180 64200 Expenditures Supplies ‐Safety $13,803.00 $13,803.00 $4,388.99 32% $0.00 $13,803.00 1103180 64280 Expenditures Training ‐Conference/Meeting $0.00 $0.00 $989.37 0 $0.00 $0.00 1103180 64320 Expenditures Training ‐POST $174,212.00 $174,212.00 $63,599.66 37% $0.00 $174,212.00 1103180 64360 Expenditures Training  & Development $183,140.00 $183,140.00 $109,156.96 60% $0.00 $183,140.00 1103180 64480 Expenditures Utilities ‐Communications $77,543.93 $14,875.00 $2,946.02 20% $0.00 $14,875.00 1103180 69100 Expenditures Srvcs ‐Information Technology $369,660.00 $369,660.00 $184,830.00 50% $0.00 $369,660.00 1103180 69200 Expenditures Liab  & Property Ins Charges $1,102,400.00 $1,102,400.00 $551,200.02 50% $0.00 $1,102,400.00 1104100 51020 Expenditures Salary  & Wages $546,600.00 $546,600.00 $226,745.90 41% $0.00 $546,600.00 1104100 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $166.00 0 $0.00 $0.00 1104100 51100 Expenditures Leave ‐Administrative Buyout Leave $600.00 $600.00 $0.00 0% $0.00 $600.00 1104100 51110 Expenditures Leave ‐Annual Buyoutave $17,000.00 $17,000.00 $15,270.35 90% $0.00 $17,000.00 1104100 52000 Expenditures Allowance ‐Auto $3,600.00 $3,600.00 $1,651.63 46% $0.00 $3,600.00 1104100 52200 Expenditures Allowance ‐Mobile CommunicationDevic $1,200.00 $1,200.00 $550.50 46% $0.00 $1,200.00 1104100 52400 Expenditures Benefit ‐ADD/ Life Insurance $1,979.00 $1,979.00 $533.25 27% $0.00 $1,979.00 1104100 52450 Expenditures Benefit ‐Worker's Compensation $4,208.82 $4,347.00 $1,627.27 37% $0.00 $4,347.00 1104100 52700 Expenditures Benefit ‐Deferred CompensationMatchin $6,000.00 $6,000.00 $1,389.29 23% $0.00 $6,000.00 1104100 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $4,600.00 $4,600.00 $0.00 0% $0.00 $4,600.00 1104100 52800 Expenditures Benefit ‐Dental $4,704.00 $4,704.00 $1,552.50 33% $0.00 $4,704.00 1104100 53000 Expenditures Benefit ‐Short/Long Term Disability $3,457.00 $3,457.00 $1,186.07 34% $0.00 $3,457.00 1104100 53300 Expenditures Benefit ‐PERS Health $72,060.00 $72,060.00 $30,331.56 42% $0.00 $72,060.00 1104100 53400 Expenditures Benefit ‐PERS Retirement $43,800.00 $47,000.00 $14,351.25 31% $0.00 $47,000.00 1104100 53600 Expenditures Benefit ‐Vision $1,920.00 $1,920.00 $592.80 31% $0.00 $1,920.00 1104100 53700 Expenditures Taxes ‐FICA/Medicare Employer $7,940.00 $8,180.00 $3,475.02 42% $0.00 $8,180.00 1104100 60020 Expenditures Advertising $15,000.00 $10,000.00 $4,095.00 41% $0.00 $10,000.00 1104100 60440 Expenditures Contract  Srvcs‐Legal $19,000.00 $19,000.00 $3,434.00 18% $0.00 $19,000.00 1104100 60480 Expenditures Contract  Srvcs‐Other $30,000.00 $30,000.00 $15,000.00 50% $0.00 $30,000.00 1104100 62170 Expenditures Maintenance ‐MIC $5,000.00 $5,000.00 $300.00 6% $0.00 $5,000.00 1104100 62200 Expenditures Maintenance ‐Vehicle $2,000.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1104100 62440 Expenditures Other ‐Special Dept Expenditure $500.00 $500.00 $0.00 0% $0.00 $500.00 1104100 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $9,373.83 0 $0.00 $0.00 1104100 62680 Expenditures Postage $1,000.00 $500.00 $232.53 47% $0.00 $500.00 1104100 62720 Expenditures Printing $10,000.00 $500.00 $329.53 66% $0.00 $500.00 1104100 62976 Expenditures Program ‐ ICSC $40,000.00 $40,000.00 $2,233.72 6% $0.00 $40,000.00 1104100 62977 Expenditures Program ‐Innovation CenterCenter $22,500.00 $22,500.00 $0.00 0% $0.00 $22,500.00 1104100 62978 Expenditures Program ‐Shop Local ProgramCenter $50,000.00 $40,000.00 $0.00 0% $0.00 $40,000.00 1104100 62979 Expenditures Program ‐Data AnalysisCenter $20,000.00 $17,500.00 $0.00 0% $0.00 $17,500.00 1104100 63120 Expenditures Program ‐Marketing $60,000.00 $46,000.00 $22,693.55 49% $0.00 $46,000.00 1104100 63121 Expenditures Program ‐MIC Marketing $20,000.00 $20,000.00 $1,217.76 6% $0.00 $20,000.00 1104100 63880 Expenditures Subscription ‐Membership, Dues, & Publ $49,560.00 $47,500.00 $24,921.71 52% $0.00 $47,500.00 1104100 63881 Expenditures Subscription ‐MIC MembershpDues& Pu $8,500.00 $8,500.00 $885.17 10% $0.00 $8,500.00 1104100 63921 Expenditures Supplies ‐MIC $1,500.00 $1,500.00 $0.00 0% $0.00 $1,500.00 1104100 64080 Expenditures Supplies ‐Office $1,500.00 $1,500.00 $164.61 11% $0.00 $1,500.00 1104100 64280 Expenditures Training ‐Conference/Meeting $0.00 $0.00 $1,242.57 0 $0.00 $0.00 1104100 64440 Expenditures Travel ‐Official Meetings $2,000.00 $2,000.00 $5.00 0% $0.00 $2,000.00 2/22/2025
17 426
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1104100 69100 Expenditures Srvcs ‐Information Technology $38,050.00 $38,050.00 $19,024.98 50% $0.00 $38,050.00 1104100 69200 Expenditures Liab  & Property Ins Charges $54,050.00 $54,050.00 $27,025.02 50% $0.00 $54,050.00 1104140 51020 Expenditures Salary  & Wages $527,470.00 $558,630.00 $247,407.95 44% $0.00 $558,630.00 1104140 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $201.46 0 $0.00 $0.00 1104140 51040 Expenditures Overtime $14,580.00 $10,395.00 $1,615.49 16% $0.00 $10,395.00 1104140 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $58.44 0 $0.00 $0.00 1104140 51044 Expenditures FLSA  Overtime $0.00 $600.00 $367.99 61% $0.00 $600.00 1104140 51110 Expenditures Leave ‐Annual Buyoutave $2,300.00 $2,300.00 $2,698.31 117% $0.00 $2,300.00 1104140 51120 Expenditures Leave ‐Compensated Absences/S $900.00 $900.00 $842.59 94% $0.00 $900.00 1104140 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $0.00 0% $0.00 $400.00 1104140 52000 Expenditures Allowance ‐Auto $360.00 $360.00 $165.21 46% $0.00 $360.00 1104140 52200 Expenditures Allowance ‐Mobile CommunicationDevic $72.00 $72.00 $33.04 46% $0.00 $72.00 1104140 52300 Expenditures Allowance ‐Uniform $1,400.00 $1,400.00 $0.00 0% $0.00 $1,400.00 1104140 52400 Expenditures Benefit ‐ADD/ Life Insurance $1,172.40 $1,172.00 $445.05 38% $0.00 $1,172.00 1104140 52450 Expenditures Benefit ‐Worker's Compensation $18,040.52 $19,025.00 $5,541.28 29% $0.00 $19,025.00 1104140 52700 Expenditures Benefit ‐Deferred CompensationMatchin $10,400.00 $10,400.00 $2,774.57 27% $0.00 $10,400.00 1104140 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $0.00 $0.00 $150.90 0 $0.00 $0.00 1104140 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $300.00 $300.00 $0.00 0% $0.00 $300.00 1104140 52800 Expenditures Benefit ‐Dental $7,173.60 $7,174.00 $2,949.75 41% $0.00 $7,174.00 1104140 53000 Expenditures Benefit ‐Short/Long Term Disability $4,035.00 $4,035.00 $1,754.47 43% $0.00 $4,035.00 1104140 53300 Expenditures Benefit ‐PERS Health $131,813.00 $131,813.00 $48,757.27 37% $0.00 $131,813.00 1104140 53400 Expenditures Benefit ‐PERS Retirement $85,660.00 $157,210.00 $50,379.49 32% $0.00 $157,210.00 1104140 53600 Expenditures Benefit ‐Vision $2,928.00 $2,928.00 $1,126.36 38% $0.00 $2,928.00 1104140 53700 Expenditures Taxes ‐FICA/Medicare Employer $7,844.00 $8,279.00 $3,580.50 43% $0.00 $8,279.00 1104140 60440 Expenditures Contract  Srvcs‐Legal $6,000.00 $24,000.00 $17,349.82 72% $0.00 $24,000.00 1104140 60480 Expenditures Contract  Srvcs‐Other $77,000.00 $68,800.00 $3,590.67 5% $0.00 $68,800.00 1104140 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $5,017.99 0 $0.00 $0.00 1104140 62680 Expenditures Postage $4,000.00 $4,000.00 $2,245.48 56% $0.00 $4,000.00 1104140 62720 Expenditures Printing $3,500.00 $2,000.00 $744.94 37% $0.00 $2,000.00 1104140 63880 Expenditures Subscription ‐Membership, Dues, & Publ $1,500.00 $1,200.00 $207.58 17% $0.00 $1,200.00 1104140 64080 Expenditures Supplies ‐Office $2,500.00 $2,500.00 $291.82 12% $0.00 $2,500.00 1104140 64200 Expenditures Supplies ‐Safety $465.00 $465.00 $0.00 0% $0.00 $465.00 1104140 64360 Expenditures Training  & Development $4,000.00 $3,500.00 $700.00 20% $0.00 $3,500.00 1104140 64640 Expenditures Utilities ‐Telephone $6,000.00 $6,000.00 $3,350.62 56% $0.00 $6,000.00 1104140 69100 Expenditures Srvcs ‐Information Technology $60,290.00 $60,290.00 $30,145.02 50% $0.00 $60,290.00 1104140 69200 Expenditures Liab  & Property Ins Charges $75,300.00 $75,300.00 $37,650.00 50% $0.00 $75,300.00 1104400 51020 Expenditures Salary  & Wages $1,512,690.00 $1,623,810.00 $677,852.25 42% $0.00 $1,623,810.00 1104400 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $516.50 0 $0.00 $0.00 1104400 51040 Expenditures Overtime $22,660.00 $20,448.00 $2,319.81 11% $0.00 $20,448.00 1104400 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $250.04 0 $0.00 $0.00 1104400 51044 Expenditures FLSA  Overtime $0.00 $2,000.00 $917.56 46% $0.00 $2,000.00 1104400 51100 Expenditures Leave ‐Administrative Buyout Leave $200.00 $200.00 $0.00 0% $0.00 $200.00 1104400 51110 Expenditures Leave ‐Annual Buyoutave $53,300.00 $53,300.00 $25,889.29 49% $0.00 $53,300.00 1104400 51120 Expenditures Leave ‐Compensated Absences/S $500.00 $500.00 $3,087.21 617% $0.00 $500.00 1104400 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $0.00 0% $0.00 $400.00 1104400 52000 Expenditures Allowance ‐Auto $2,520.00 $2,520.00 $1,156.12 46% $0.00 $2,520.00 1104400 52200 Expenditures Allowance ‐Mobile CommunicationDevic $504.00 $504.00 $231.18 46% $0.00 $504.00 1104400 52400 Expenditures Benefit ‐ADD/ Life Insurance $4,880.80 $5,016.00 $1,473.52 29% $0.00 $5,016.00 1104400 52450 Expenditures Benefit ‐Worker's Compensation $17,214.13 $18,302.00 $7,018.93 38% $0.00 $18,302.00 2/22/2025
18 427
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1104400 52700 Expenditures Benefit ‐Deferred CompensationMatchin $25,200.00 $25,200.00 $4,861.66 19% $0.00 $25,200.00 1104400 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $0.00 $0.00 $1,056.27 0 $0.00 $0.00 1104400 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $2,400.00 $2,400.00 $0.00 0% $0.00 $2,400.00 1104400 52800 Expenditures Benefit ‐Dental $14,935.20 $16,111.00 $6,572.25 41% $0.00 $16,111.00 1104400 53000 Expenditures Benefit ‐Short/Long Term Disability $10,300.00 $10,769.00 $4,388.73 41% $0.00 $10,769.00 1104400 53100 Expenditures Benefit ‐Retiree Medicals $5,000.00 $5,000.00 $2,826.00 57% $0.00 $5,000.00 1104400 53300 Expenditures Benefit ‐PERS Health $226,631.00 $247,961.00 $105,671.74 43% $0.00 $247,961.00 1104400 53400 Expenditures Benefit ‐PERS Retirement $177,620.00 $256,770.00 $107,469.54 42% $0.00 $256,770.00 1104400 53600 Expenditures Benefit ‐Vision $6,096.00 $6,576.00 $2,509.50 38% $0.00 $6,576.00 1104400 53700 Expenditures Taxes ‐FICA/Medicare Employer $22,258.00 $23,883.00 $10,430.02 44% $0.00 $23,883.00 1104400 60040 Expenditures Advertising ‐Legal $20,000.00 $20,000.00 $8,837.02 44% $0.00 $20,000.00 1104400 60080 Expenditures Commission ‐Planning $6,000.00 $6,000.00 $0.00 0% $0.00 $6,000.00 1104400 60320 Expenditures Contract  Srvcs‐Consultant $69,000.00 $25,903.08 $5,854.64 23% $0.00 $25,903.08 1104400 60440 Expenditures Contract  Srvcs‐Legal $102,000.00 $102,000.00 $16,975.00 17% $0.00 $102,000.00 1104400 60480 Expenditures Contract  Srvcs‐Other $750,000.00 $755,148.00 $99,502.32 13% $411,091.00 $1,166,239.00 1104400 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $1,689.24 0 $0.00 $0.00 1104400 62680 Expenditures Postage $7,500.00 $7,500.00 $1,461.12 19% $0.00 $7,500.00 1104400 62720 Expenditures Printing $2,000.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1104400 62800 Expenditures Prior  Period Expense $0.00 $0.00 $5,662.50 0 $0.00 $0.00 1104400 63880 Expenditures Subscription ‐Membership, Dues, & Publ $5,000.00 $5,000.00 $3,229.58 65% $0.00 $5,000.00 1104400 64080 Expenditures Supplies ‐Office $3,000.00 $3,000.00 $843.82 28% $0.00 $3,000.00 1104400 64280 Expenditures Training ‐Conference/Meeting $0.00 $0.00 ‐$45.60 0 $0.00 $0.00 1104400 64360 Expenditures Training  & Development $10,550.00 $10,550.00 $3,614.01 34% $0.00 $10,550.00 1104400 64640 Expenditures Utilities ‐Telephone $0.00 $0.00 $207.76 0 $0.00 $0.00 1104400 69100 Expenditures Srvcs ‐Information Technology $287,930.00 $287,930.00 $143,965.02 50% $0.00 $287,930.00 1104400 69200 Expenditures Liab  & Property Ins Charges $189,010.00 $189,010.00 $94,504.98 50% $0.00 $189,010.00 1104600 51020 Expenditures Salary  & Wages $1,550,540.00 $1,405,560.00 $547,901.58 39% $0.00 $1,405,560.00 1104600 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $774.29 0 $0.00 $0.00 1104600 51040 Expenditures Overtime $16,650.00 $13,356.00 $2,771.22 21% $0.00 $13,356.00 1104600 51044 Expenditures FLSA  Overtime $0.00 $700.00 $240.46 34% $0.00 $700.00 1104600 51080 Expenditures Part ‐Time Salary (PARS) $0.00 $15,720.00 $0.00 0% $0.00 $15,720.00 1104600 51100 Expenditures Leave ‐Administrative Buyout Leave $3,300.00 $3,300.00 $1,375.79 42% $0.00 $3,300.00 1104600 51110 Expenditures Leave ‐Annual Buyoutave $70,300.00 $70,300.00 $36,947.94 53% $0.00 $70,300.00 1104600 51120 Expenditures Leave ‐Compensated Absences/S $1,600.00 $1,600.00 $1,138.60 71% $0.00 $1,600.00 1104600 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $330.36 83% $0.00 $400.00 1104600 52000 Expenditures Allowance ‐Auto $720.00 $720.00 $330.30 46% $0.00 $720.00 1104600 52200 Expenditures Allowance ‐Mobile CommunicationDevic $2,544.00 $3,024.00 $634.39 21% $0.00 $3,024.00 1104600 52400 Expenditures Benefit ‐ADD/ Life Insurance $3,450.80 $2,789.00 $884.29 32% $0.00 $2,789.00 1104600 52450 Expenditures Benefit ‐Worker's Compensation $28,235.03 $27,398.00 $8,352.17 30% $0.00 $27,398.00 1104600 52700 Expenditures Benefit ‐Deferred CompensationMatchin $16,600.00 $16,600.00 $5,563.92 34% $0.00 $16,600.00 1104600 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $0.00 $0.00 $301.79 0 $0.00 $0.00 1104600 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $700.00 $700.00 $0.00 0% $0.00 $700.00 1104600 52800 Expenditures Benefit ‐Dental $19,051.20 $17,875.00 $6,417.00 36% $0.00 $17,875.00 1104600 53000 Expenditures Benefit ‐Short/Long Term Disability $11,743.00 $11,087.00 $4,038.55 36% $0.00 $11,087.00 1104600 53100 Expenditures Benefit ‐Retiree Medicals $4,000.00 $4,000.00 $1,413.00 35% $0.00 $4,000.00 1104600 53300 Expenditures Benefit ‐PERS Health $259,356.00 $246,606.00 $92,224.45 37% $0.00 $246,606.00 1104600 53400 Expenditures Benefit ‐PERS Retirement $162,620.00 $216,720.00 $60,221.75 28% $0.00 $216,720.00 1104600 53600 Expenditures Benefit ‐Vision $7,776.00 $7,296.00 $2,450.22 34% $0.00 $7,296.00 1104600 53700 Expenditures Taxes ‐FICA/Medicare Employer $22,728.00 $20,858.00 $8,634.21 41% $0.00 $20,858.00 2/22/2025
19 428
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1104600 53980 Expenditures Vacancy  Factor ‐$66,606.00 ‐$66,606.00 $0.00 0% ‐$161,600.00 ‐$228,206.00 1104600 60440 Expenditures Contract  Srvcs‐Legal $3,000.00 $3,000.00 $0.00 0% $0.00 $3,000.00 1104600 60480 Expenditures Contract  Srvcs‐Other $520,000.00 $464,000.00 $92,296.05 20% $0.00 $464,000.00 1104600 60880 Expenditures Equipment ‐Safety $1,633.00 $1,633.00 $786.38 48% $0.00 $1,633.00 1104600 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $1,198.75 0 $0.00 $0.00 1104600 62680 Expenditures Postage $1,500.00 $1,500.00 $386.33 26% $0.00 $1,500.00 1104600 62720 Expenditures Printing $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 1104600 63800 Expenditures Staff ‐Uniform Expense $1,500.00 $1,500.00 $847.55 57% $0.00 $1,500.00 1104600 63880 Expenditures Subscription ‐Membership, Dues, & Publ $3,550.00 $3,550.00 $2,585.10 73% $0.00 $3,550.00 1104600 64080 Expenditures Supplies ‐Office $3,900.00 $3,900.00 $707.05 18% $0.00 $3,900.00 1104600 64330 Expenditures Program ‐CASP $5,000.00 $5,000.00 $2,015.00 40% $0.00 $5,000.00 1104600 64360 Expenditures Training  & Development $11,100.00 $11,100.00 $4,720.10 43% $0.00 $11,100.00 1104600 64640 Expenditures Utilities ‐Telephone $3,800.00 $3,800.00 $693.66 18% $0.00 $3,800.00 1104600 69100 Expenditures Srvcs ‐Information Technology $232,130.00 $232,130.00 $116,065.02 50% $0.00 $232,130.00 1104600 69200 Expenditures Liab  & Property Ins Charges $177,070.00 $177,070.00 $88,534.98 50% $0.00 $177,070.00 1105000 51020 Expenditures Salary  & Wages $166,000.00 $169,900.00 $43,451.93 26% $0.00 $169,900.00 1105000 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $21.45 0 $0.00 $0.00 1105000 51040 Expenditures Overtime $9,020.00 $7,128.00 $11,656.33 164% $0.00 $7,128.00 1105000 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $98.47 0 $0.00 $0.00 1105000 51044 Expenditures FLSA  Overtime $0.00 $1,100.00 $910.84 83% $0.00 $1,100.00 1105000 51110 Expenditures Leave ‐Annual Buyoutave $2,800.00 $2,800.00 $2,389.59 85% $0.00 $2,800.00 1105000 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $220.20 46% $0.00 $480.00 1105000 52400 Expenditures Benefit ‐ADD/ Life Insurance $400.00 $400.00 $107.27 27% $0.00 $400.00 1105000 52450 Expenditures Benefit ‐Worker's Compensation $1,347.65 $1,378.00 $402.74 29% $0.00 $1,378.00 1105000 52700 Expenditures Benefit ‐Deferred CompensationMatchin $1,400.00 $1,400.00 $641.07 46% $0.00 $1,400.00 1105000 52800 Expenditures Benefit ‐Dental $2,352.00 $2,352.00 $517.50 22% $0.00 $2,352.00 1105000 53000 Expenditures Benefit ‐Short/Long Term Disability $1,164.00 $1,164.00 $330.19 28% $0.00 $1,164.00 1105000 53300 Expenditures Benefit ‐PERS Health $41,750.00 $41,750.00 $9,550.59 23% $0.00 $41,750.00 1105000 53400 Expenditures Benefit ‐PERS Retirement $33,350.00 $58,250.00 $20,746.83 36% $0.00 $58,250.00 1105000 53600 Expenditures Benefit ‐Vision $960.00 $960.00 $197.60 21% $0.00 $960.00 1105000 53700 Expenditures Taxes ‐FICA/Medicare Employer $2,540.00 $2,600.00 $813.80 31% $0.00 $2,600.00 1105000 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$43,750.00 ‐$43,750.00 1105000 60840 Expenditures Equipment ‐Furniture < $5000 $3,000.00 $3,000.00 $0.00 0% $0.00 $3,000.00 1105000 62440 Expenditures Other ‐Special Dept Expenditure $30,800.00 $30,800.00 $70.62 0% $0.00 $30,800.00 1105000 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $7,628.41 0 $0.00 $0.00 1105000 63360 Expenditures Program ‐Special Events $193,620.00 $200,620.00 $123,573.64 62% $0.00 $200,620.00 1105000 63880 Expenditures Subscription ‐Membership, Dues, & Publ $290.00 $290.00 $1,336.91 461% $0.00 $290.00 1105000 64360 Expenditures Training  & Development $3,150.00 $3,150.00 $461.25 15% $0.00 $3,150.00 1105000 69100 Expenditures Srvcs ‐Information Technology $7,520.00 $7,520.00 $3,760.02 50% $0.00 $7,520.00 1105000 69200 Expenditures Liab  & Property Ins Charges $11,930.00 $11,930.00 $5,965.02 50% $0.00 $11,930.00 1105100 60440 Expenditures Contract  Srvcs‐Legal $2,000.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1105100 60480 Expenditures Contract  Srvcs‐Other $871,928.00 $854,850.20 $253,378.66 30% $0.00 $854,850.20 1105100 60880 Expenditures Equipment ‐Safety $800.00 $800.00 $302.22 38% $0.00 $800.00 1105100 62200 Expenditures Maintenance ‐Vehicle $3,000.00 $3,000.00 $221.41 7% $0.00 $3,000.00 1105100 62220 Expenditures Vehicle  Fuel $4,800.00 $4,800.00 $0.00 0% $0.00 $4,800.00 1105100 62440 Expenditures Other ‐Special Dept Expenditure $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 1105100 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $1,781.20 0 $0.00 $0.00 1105100 62800 Expenditures Prior  Period Expense $0.00 $0.00 $5,000.81 0 $0.00 $0.00 1105100 63120 Expenditures Program ‐Marketing $3,000.00 $3,000.00 $276.22 9% $0.00 $3,000.00 2/22/2025
20 429
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1105100 63320 Expenditures Program ‐Special Department Expense $20,000.00 $20,000.00 $298.42 1% $0.00 $20,000.00 1105100 63800 Expenditures Staff ‐Uniform Expense $450.00 $450.00 $424.43 94% $0.00 $450.00 1105100 63880 Expenditures Subscription ‐Membership, Dues, & Publ $300.00 $300.00 $0.00 0% $0.00 $300.00 1105100 64080 Expenditures Supplies ‐Office $2,500.00 $2,500.00 $383.87 15% $0.00 $2,500.00 1105100 64280 Expenditures Training ‐Conference/Meeting $5,000.00 $5,000.00 $838.14 17% $0.00 $5,000.00 1105100 64360 Expenditures Training  & Development $3,000.00 $3,000.00 $0.00 0% $0.00 $3,000.00 1105100 64440 Expenditures Travel ‐Official Meetings $3,000.00 $3,000.00 $0.00 0% $0.00 $3,000.00 1106120 51020 Expenditures Salary  & Wages $1,286,630.00 $1,346,550.00 $491,896.09 37% $0.00 $1,346,550.00 1106120 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $539.56 0 $0.00 $0.00 1106120 51040 Expenditures Overtime $5,800.00 $6,444.00 $6,656.25 103% $0.00 $6,444.00 1106120 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $133.02 0 $0.00 $0.00 1106120 51044 Expenditures FLSA  Overtime $0.00 $600.00 $475.90 79% $0.00 $600.00 1106120 51100 Expenditures Leave ‐Administrative Buyout Leave $4,700.00 $4,700.00 $0.00 0% $0.00 $4,700.00 1106120 51110 Expenditures Leave ‐Annual Buyoutave $33,300.00 $33,300.00 $13,072.13 39% $0.00 $33,300.00 1106120 51120 Expenditures Leave ‐Compensated Absences/S $0.00 $0.00 $1,658.19 0 $0.00 $0.00 1106120 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $0.00 0% $0.00 $400.00 1106120 52000 Expenditures Allowance ‐Auto $1,800.00 $1,800.00 $825.81 46% $0.00 $1,800.00 1106120 52200 Expenditures Allowance ‐Mobile CommunicationDevic $1,080.00 $1,080.00 $605.55 56% $0.00 $1,080.00 1106120 52300 Expenditures Allowance ‐Uniform $600.00 $0.00 $0.00 0 $0.00 $0.00 1106120 52400 Expenditures Benefit ‐ADD/ Life Insurance $3,940.50 $4,239.00 $949.59 22% $0.00 $4,239.00 1106120 52450 Expenditures Benefit ‐Worker's Compensation $85,497.59 $61,851.00 $6,393.22 10% $0.00 $61,851.00 1106120 52700 Expenditures Benefit ‐Deferred CompensationMatchin $14,200.00 $14,200.00 $6,603.36 47% $0.00 $14,200.00 1106120 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $1,900.00 $1,900.00 $0.00 0% $0.00 $1,900.00 1106120 52800 Expenditures Benefit ‐Dental $15,993.60 $15,994.00 $5,226.75 33% $0.00 $15,994.00 1106120 53000 Expenditures Benefit ‐Short/Long Term Disability $9,671.80 $10,117.00 $3,250.32 32% $0.00 $10,117.00 1106120 53100 Expenditures Benefit ‐Retiree Medicals $2,000.00 $2,000.00 $942.00 47% $0.00 $2,000.00 1106120 53300 Expenditures Benefit ‐PERS Health $257,674.00 $259,194.00 $84,038.55 32% $0.00 $259,194.00 1106120 53400 Expenditures Benefit ‐PERS Retirement $198,000.00 $257,160.00 $109,104.90 42% $0.00 $257,160.00 1106120 53600 Expenditures Benefit ‐Vision $6,528.00 $6,528.00 $1,995.75 31% $0.00 $6,528.00 1106120 53700 Expenditures Taxes ‐FICA/Medicare Employer $18,767.00 $19,653.00 $7,525.60 38% $0.00 $19,653.00 1106120 53980 Expenditures Vacancy  Factor ‐$88,597.00 ‐$438,597.00 $0.00 0% $0.00 ‐$438,597.00 1106120 60240 Expenditures Contract  Srvcs‐Traffic SignalSignal Maint $270,000.00 $270,000.00 $92,876.55 34% $0.00 $270,000.00 1106120 60360 Expenditures Contract  Srvcs‐Engineering $138,000.00 $286,642.00 $89,455.24 31% $0.00 $286,642.00 1106120 60440 Expenditures Contract  Srvcs‐Legal $33,000.00 $18,000.00 $7,950.00 44% $0.00 $18,000.00 1106120 60480 Expenditures Contract  Srvcs‐Other $10,000.00 $35,515.63 $0.00 0% $0.00 $35,515.63 1106120 60600 Expenditures Contract  Srvcs‐Plan Check $1,000,000.00 $710,000.00 $234,865.37 33% $0.00 $710,000.00 1106120 60640 Expenditures Contract  Srvcs‐Inspection $300,000.00 $590,000.00 $176,120.00 30% $0.00 $590,000.00 1106120 60880 Expenditures Equipment ‐Safety $500.00 $500.00 $342.41 68% $0.00 $500.00 1106120 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $1,620.37 0 $0.00 $0.00 1106120 62680 Expenditures Postage $630.00 $630.00 $109.51 17% $0.00 $630.00 1106120 62720 Expenditures Printing $520.00 $520.00 $238.98 46% $0.00 $520.00 1106120 63800 Expenditures Staff ‐Uniform Expense $750.00 $750.00 $0.00 0% $0.00 $750.00 1106120 63880 Expenditures Subscription ‐Membership, Dues, & Publ $2,500.00 $2,500.00 $562.86 23% $0.00 $2,500.00 1106120 64040 Expenditures Supplies ‐Maintenance $100,000.00 $80,000.00 $19,185.55 24% $0.00 $80,000.00 1106120 64080 Expenditures Supplies ‐Office $3,120.00 $3,120.00 $417.59 13% $0.00 $3,120.00 1106120 64360 Expenditures Training  & Development $6,400.00 $6,400.00 $2,724.70 43% $0.00 $6,400.00 1106120 64640 Expenditures Utilities ‐Telephone $2,600.00 $2,600.00 $844.42 32% $0.00 $2,600.00 1106120 69100 Expenditures Srvcs ‐Information Technology $294,170.00 $294,170.00 $147,085.02 50% $0.00 $294,170.00 1106120 69200 Expenditures Liab  & Property Ins Charges $132,680.00 $132,680.00 $66,340.02 50% $0.00 $132,680.00 2/22/2025
21 430
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1106145 51020 Expenditures Salary  & Wages $236,575.00 $464,475.00 $136,585.99 29% $0.00 $464,475.00 1106145 51040 Expenditures Overtime $16,325.00 $13,972.50 $4,151.12 30% $0.00 $13,972.50 1106145 51044 Expenditures FLSA  Overtime $0.00 $800.00 $943.78 118% $0.00 $800.00 1106145 51110 Expenditures Leave ‐Annual Buyoutave $3,200.00 $3,200.00 $893.61 28% $0.00 $3,200.00 1106145 51120 Expenditures Leave ‐Compensated Absences/S $900.00 $900.00 $1,028.19 114% $0.00 $900.00 1106145 52000 Expenditures Allowance ‐Auto $0.00 $3,600.00 $0.00 0% $0.00 $3,600.00 1106145 52200 Expenditures Allowance ‐Mobile CommunicationDevic $0.00 $720.00 $0.00 0% $0.00 $720.00 1106145 52300 Expenditures Allowance ‐Uniform $1,350.00 $1,350.00 $0.00 0% $0.00 $1,350.00 1106145 52400 Expenditures Benefit ‐ADD/ Life Insurance $565.75 $776.00 $266.01 34% $0.00 $776.00 1106145 52450 Expenditures Benefit ‐Worker's Compensation $76,031.41 $80,864.00 $26,058.87 32% $0.00 $80,864.00 1106145 52700 Expenditures Benefit ‐Deferred CompensationMatchin $7,300.00 $7,300.00 $1,990.30 27% $0.00 $7,300.00 1106145 52800 Expenditures Benefit ‐Dental $3,528.00 $4,704.00 $2,070.00 44% $0.00 $4,704.00 1106145 53000 Expenditures Benefit ‐Short/Long Term Disability $1,862.75 $2,883.00 $1,019.31 35% $0.00 $2,883.00 1106145 53300 Expenditures Benefit ‐PERS Health $58,422.50 $58,423.00 $35,226.99 60% $0.00 $58,423.00 1106145 53400 Expenditures Benefit ‐PERS Retirement $48,925.00 $129,425.00 $46,682.84 36% $0.00 $129,425.00 1106145 53600 Expenditures Benefit ‐Vision $1,440.00 $1,920.00 $790.40 41% $0.00 $1,920.00 1106145 53700 Expenditures Taxes ‐FICA/Medicare Employer $3,662.50 $6,978.00 $2,066.74 30% $0.00 $6,978.00 1106145 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$62,580.00 ‐$62,580.00 1106145 60440 Expenditures Contract  Srvcs‐Legal $5,000.00 $5,000.00 $0.00 0% $0.00 $5,000.00 1106145 60560 Expenditures Contract  Srvcs‐Street Sweeping $44,378.29 $44,378.29 $14,310.54 32% $0.00 $44,378.29 1106145 60880 Expenditures Equipment ‐Safety $2,250.00 $2,250.00 $445.70 20% $0.00 $2,250.00 1106145 61440 Expenditures Fees ‐Filing $1,500.00 $1,500.00 $0.00 0% $0.00 $1,500.00 1106145 62440 Expenditures Other ‐Special Dept Expenditure $3,000.00 $3,000.00 $1,539.16 51% $0.00 $3,000.00 1106145 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $6,471.22 0 $0.00 $0.00 1106145 63800 Expenditures Staff ‐Uniform Expense $8,500.00 $8,500.00 $2,151.83 25% $0.00 $8,500.00 1106145 63880 Expenditures Subscription ‐Membership, Dues, & Publ $210.00 $210.00 $0.00 0% $0.00 $210.00 1106145 64080 Expenditures Supplies ‐Office $500.00 $500.00 $0.00 0% $0.00 $500.00 1106145 64360 Expenditures Training  & Development $2,000.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1106145 64520 Expenditures Utilities ‐Electric $24,000.00 $24,000.00 $2,293.29 10% $0.00 $24,000.00 1106145 64640 Expenditures Utilities ‐Telephone $5,000.00 $5,000.00 $2,285.51 46% $0.00 $5,000.00 1106145 69100 Expenditures Srvcs ‐Information Technology $54,990.00 $54,990.00 $27,495.00 50% $0.00 $54,990.00 1106145 69200 Expenditures Liab  & Property Ins Charges $38,230.00 $38,230.00 $19,114.98 50% $0.00 $38,230.00 1106150 60480 Expenditures Contract  Srvcs‐Other $20,500.00 $20,500.00 $12,019.20 59% $0.00 $20,500.00 1106150 61040 Expenditures Fees ‐Bond Administration $500.00 $500.00 $65.64 13% $0.00 $500.00 1106150 61960 Expenditures Maintenance ‐General Maint/Repa $80,000.00 $80,000.00 $10,503.89 13% $0.00 $80,000.00 1106150 64560 Expenditures Utilities ‐Electric‐Street Lighting $80,000.00 $80,000.00 $20,934.97 26% $0.00 $80,000.00 1106150 71030 Expenditures Machinery  & Equipment $135,000.00 $0.00 $0.00 0 $0.00 $0.00 1106155 51020 Expenditures Salary  & Wages $291,330.00 $300,630.00 $110,658.40 37% $0.00 $300,630.00 1106155 51040 Expenditures Overtime $1,640.00 $1,386.00 $0.00 0% $0.00 $1,386.00 1106155 51044 Expenditures FLSA  Overtime $0.00 $100.00 $195.15 195% $0.00 $100.00 1106155 51110 Expenditures Leave ‐Annual Buyoutave $1,200.00 $1,200.00 $0.00 0% $0.00 $1,200.00 1106155 52300 Expenditures Allowance ‐Uniform $2,400.00 $2,400.00 $0.00 0% $0.00 $2,400.00 1106155 52400 Expenditures Benefit ‐ADD/ Life Insurance $666.00 $666.00 $228.90 34% $0.00 $666.00 1106155 52450 Expenditures Benefit ‐Worker's Compensation $121,436.07 $125,291.00 $34,481.25 28% $0.00 $125,291.00 1106155 52700 Expenditures Benefit ‐Deferred CompensationMatchin $2,400.00 $2,400.00 $1,897.14 79% $0.00 $2,400.00 1106155 52800 Expenditures Benefit ‐Dental $4,704.00 $4,704.00 $1,552.50 33% $0.00 $4,704.00 1106155 53000 Expenditures Benefit ‐Short/Long Term Disability $2,384.00 $2,384.00 $847.19 36% $0.00 $2,384.00 1106155 53100 Expenditures Benefit ‐Retiree Medicals $2,000.00 $2,000.00 $942.00 47% $0.00 $2,000.00 1106155 53300 Expenditures Benefit ‐PERS Health $81,558.00 $81,558.00 $27,019.80 33% $0.00 $81,558.00 2/22/2025
22 431
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1106155 53400 Expenditures Benefit ‐PERS Retirement $45,100.00 $72,600.00 $29,066.89 40% $0.00 $72,600.00 1106155 53600 Expenditures Benefit ‐Vision $1,920.00 $1,920.00 $592.80 31% $0.00 $1,920.00 1106155 53700 Expenditures Taxes ‐FICA/Medicare Employer $4,250.00 $4,390.00 $1,737.27 40% $0.00 $4,390.00 1106155 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$48,290.00 ‐$48,290.00 1106155 60480 Expenditures Contract  Srvcs‐Other $13,520.00 $13,520.00 $4,500.00 33% $0.00 $13,520.00 1106155 60880 Expenditures Equipment ‐Safety $1,250.00 $1,250.00 $0.00 0% $0.00 $1,250.00 1106155 61440 Expenditures Fees ‐Filing $3,000.00 $3,000.00 $997.00 33% $0.00 $3,000.00 1106155 61960 Expenditures Maintenance ‐General Maint/Repa $0.00 $66,521.00 $0.00 0% $0.00 $66,521.00 1106155 62000 Expenditures Maintenance ‐Building $380,000.00 $304,000.00 $100,907.33 33% $0.00 $304,000.00 1106155 62800 Expenditures Prior  Period Expense $0.00 $0.00 $813.96 0 $0.00 $0.00 1106155 63800 Expenditures Staff ‐Uniform Expense $200.00 $200.00 $0.00 0% $0.00 $200.00 1106155 64040 Expenditures Supplies ‐Maintenance $10,000.00 $10,000.00 $3,138.65 31% $0.00 $10,000.00 1106155 64080 Expenditures Supplies ‐Office $500.00 $500.00 $0.00 0% $0.00 $500.00 1106155 64360 Expenditures Training  & Development $1,040.00 $1,040.00 $0.00 0% $0.00 $1,040.00 1106155 64520 Expenditures Utilities ‐Electric $350,000.00 $350,000.00 $235,701.28 67% $0.00 $350,000.00 1106155 64600 Expenditures Utilities ‐Natural Gas $15,000.00 $15,000.00 $2,053.54 14% $0.00 $15,000.00 1106155 64640 Expenditures Utilities ‐Telephone $2,700.00 $2,700.00 $1,038.65 38% $0.00 $2,700.00 1106155 64660 Expenditures Utilities ‐Water $17,500.00 $17,500.00 $9,610.72 55% $0.00 $17,500.00 1106155 69100 Expenditures Srvcs ‐Information Technology $4,640.00 $4,640.00 $2,320.02 50% $0.00 $4,640.00 1106155 69200 Expenditures Liab  & Property Ins Charges $84,480.00 $84,480.00 $42,240.00 50% $0.00 $84,480.00 1106160 51020 Expenditures Salary  & Wages $0.00 $260,400.00 $0.00 0% $0.00 $260,400.00 1106160 52400 Expenditures Benefit ‐ADD/ Life Insurance $130,849.00 ‐$129,551.00 $0.00 0% $0.00 ‐$129,551.00 1106160 52450 Expenditures Benefit ‐Worker's Compensation $4,791.36 $4,791.00 $0.00 0% $0.00 $4,791.00 1106160 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $0.00 0% $0.00 $1,176.00 1106160 53000 Expenditures Benefit ‐Short/Long Term Disability $1,020.00 $1,020.00 $0.00 0% $0.00 $1,020.00 1106160 53300 Expenditures Benefit ‐PERS Health $21,330.00 $21,330.00 $0.00 0% $0.00 $21,330.00 1106160 53400 Expenditures Benefit ‐PERS Retirement $15,000.00 $15,000.00 $0.00 0% $0.00 $15,000.00 1106160 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $0.00 0% $0.00 $480.00 1106160 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,890.00 $1,890.00 $0.00 0% $0.00 $1,890.00 1106160 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$176,536.00 ‐$176,536.00 1106160 60440 Expenditures Contract  Srvcs‐Legal $0.00 $5,000.00 $0.00 0% $0.00 $5,000.00 1106160 60800 Expenditures Equipment  < $5000 $0.00 $9,150.04 $9,150.04 100% $0.00 $9,150.04 1106160 62200 Expenditures Maintenance ‐Vehicle $70,000.00 $70,000.00 $35,295.40 50% $0.00 $70,000.00 1106160 62220 Expenditures Vehicle  Fuel $58,400.00 $58,400.00 $20,885.13 36% $0.00 $58,400.00 1107500 60480 Expenditures Contract  Srvcs‐Other $0.00 $1,890.00 $1,560.00 83% $0.00 $1,890.00 1107500 62800 Expenditures Prior  Period Expense $0.00 $0.00 $11,100.00 0 $0.00 $0.00 1107500 71020 Expenditures Software  & Intangible Assets $0.00 $0.00 $1,925.00 0 $61,300.00 $61,300.00 1111600 53100 Expenditures Benefit ‐Retiree Medicals $0.00 $0.00 $676.43 0 $0.00 $0.00 1111600 62960 Expenditures Program ‐Community Relations $75,000.00 $102,321.50 $17,169.84 17% $0.00 $102,321.50 1111600 64360 Expenditures Training  & Development $5,000.00 $5,000.00 $481.99 10% $0.00 $5,000.00 1112100 51020 Expenditures Salary  & Wages $97,900.00 $101,800.00 $46,101.06 45% $0.00 $101,800.00 1112100 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $164.66 0 $0.00 $0.00 1112100 51040 Expenditures Overtime $160.00 $54.00 $0.00 0% $0.00 $54.00 1112100 51044 Expenditures FLSA  Overtime $0.00 $100.00 $0.00 0% $0.00 $100.00 1112100 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $220.20 46% $0.00 $480.00 1112100 52400 Expenditures Benefit ‐ADD/ Life Insurance $232.00 $232.00 $113.08 49% $0.00 $232.00 1112100 52450 Expenditures Benefit ‐Worker's Compensation $755.06 $785.00 $331.57 42% $0.00 $785.00 1112100 52700 Expenditures Benefit ‐Deferred CompensationMatchin $4,700.00 $4,700.00 $0.00 0% $0.00 $4,700.00 1112100 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $517.50 44% $0.00 $1,176.00 2/22/2025
23 432
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1112100 53000 Expenditures Benefit ‐Short/Long Term Disability $727.00 $727.00 $356.93 49% $0.00 $727.00 1112100 53300 Expenditures Benefit ‐PERS Health $22,830.00 $22,830.00 $9,550.59 42% $0.00 $22,830.00 1112100 53400 Expenditures Benefit ‐PERS Retirement $10,200.00 $11,900.00 $5,329.42 45% $0.00 $11,900.00 1112100 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $197.60 41% $0.00 $480.00 1112100 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,420.00 $1,480.00 $652.74 44% $0.00 $1,480.00 1112200 51020 Expenditures Salary  & Wages $71,400.00 $74,300.00 $41,022.88 55% $0.00 $74,300.00 1112200 51040 Expenditures Overtime $2,550.00 $2,025.00 $0.00 0% $0.00 $2,025.00 1112200 51044 Expenditures FLSA  Overtime $0.00 $300.00 $255.52 85% $0.00 $300.00 1112200 51110 Expenditures Leave ‐Annual Buyoutave $5,300.00 $5,300.00 $0.00 0% $0.00 $5,300.00 1112200 52400 Expenditures Benefit ‐ADD/ Life Insurance $184.00 $184.00 $95.40 52% $0.00 $184.00 1112200 52450 Expenditures Benefit ‐Worker's Compensation $569.42 $592.00 $296.75 50% $0.00 $592.00 1112200 52700 Expenditures Benefit ‐Deferred CompensationMatchin $3,200.00 $3,200.00 $1,000.00 31% $0.00 $3,200.00 1112200 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $517.50 44% $0.00 $1,176.00 1112200 53000 Expenditures Benefit ‐Short/Long Term Disability $584.00 $584.00 $319.82 55% $0.00 $584.00 1112200 53300 Expenditures Benefit ‐PERS Health $22,830.00 $22,830.00 $9,550.59 42% $0.00 $22,830.00 1112200 53400 Expenditures Benefit ‐PERS Retirement $5,600.00 $6,100.00 $3,334.47 55% $0.00 $6,100.00 1112200 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $197.60 41% $0.00 $480.00 1112200 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,070.00 $1,110.00 $574.38 52% $0.00 $1,110.00 1112200 69100 Expenditures Srvcs ‐Information Technology $2,320.00 $2,320.00 $1,159.98 50% $0.00 $2,320.00 1112200 69200 Expenditures Liab  & Property Ins Charges $10,520.00 $10,520.00 $5,260.02 50% $0.00 $10,520.00 1112600 51020 Expenditures Salary  & Wages $143,700.00 $146,600.00 $51,887.78 35% $0.00 $146,600.00 1112600 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $49.06 0 $0.00 $0.00 1112600 51040 Expenditures Overtime $3,260.00 $2,844.00 $49.06 2% $0.00 $2,844.00 1112600 51044 Expenditures FLSA  Overtime $0.00 $100.00 $11.27 11% $0.00 $100.00 1112600 52400 Expenditures Benefit ‐ADD/ Life Insurance $348.00 $348.00 $78.40 23% $0.00 $348.00 1112600 52450 Expenditures Benefit ‐Worker's Compensation $1,131.59 $1,154.00 $335.77 29% $0.00 $1,154.00 1112600 52700 Expenditures Benefit ‐Deferred CompensationMatchin $1,900.00 $1,900.00 $845.15 44% $0.00 $1,900.00 1112600 52800 Expenditures Benefit ‐Dental $2,352.00 $2,352.00 $724.50 31% $0.00 $2,352.00 1112600 53000 Expenditures Benefit ‐Short/Long Term Disability $1,092.00 $1,092.00 $352.08 32% $0.00 $1,092.00 1112600 53300 Expenditures Benefit ‐PERS Health $30,470.00 $30,470.00 $3,773.89 12% $0.00 $30,470.00 1112600 53400 Expenditures Benefit ‐PERS Retirement $13,900.00 $15,100.00 $3,795.65 25% $0.00 $15,100.00 1112600 53500 Expenditures Benefit ‐Tuition Reimb. $1,300.00 $1,300.00 $0.00 0% $0.00 $1,300.00 1112600 53600 Expenditures Benefit ‐Vision $960.00 $960.00 $276.64 29% $0.00 $960.00 1112600 53700 Expenditures Taxes ‐FICA/Medicare Employer $2,130.00 $2,170.00 $685.17 32% $0.00 $2,170.00 1112600 53800 Expenditures Taxes ‐Unemployment Insurance $0.00 $0.00 $1,995.00 0 $0.00 $0.00 1112600 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$51,600.00 ‐$51,600.00 1112600 69100 Expenditures Srvcs ‐Information Technology $2,320.00 $2,320.00 $1,159.98 50% $0.00 $2,320.00 1112600 69200 Expenditures Liab  & Property Ins Charges $10,830.00 $10,830.00 $5,415.00 50% $0.00 $10,830.00 1113120 60480 Expenditures Contract  Srvcs‐Other $130,000.00 $2,248.00 $8,019.44 357% $0.00 $2,248.00 1113120 60880 Expenditures Equipment ‐Safety $30,000.00 $0.00 $0.00 0 $0.00 $0.00 1113120 63055 Expenditures Program ‐UAS $50,000.00 $50,000.00 $22,948.66 46% $0.00 $50,000.00 1113120 63070 Expenditures Program ‐Teen Cit AcademyAcademy $1,500.00 $1,500.00 $0.00 0% $0.00 $1,500.00 1113120 64210 Expenditures Supplies ‐PD Medical Supplies $8,000.00 $8,000.00 $0.00 0% $0.00 $8,000.00 1113120 71010 Expenditures Furniture  & Fixtures $0.00 $9,391.55 $13,949.60 149% $4,558.05 $13,949.60 1113120 71030 Expenditures Machinery  & Equipment $500,000.00 $507,752.00 $399,735.96 79% $0.00 $507,752.00 1113120 71060 Expenditures Vehicles $285,000.00 $0.00 $0.00 0 $0.00 $0.00 1113130 51020 Expenditures Salary  & Wages $876,890.00 $898,090.00 $399,539.09 44% $0.00 $898,090.00 1113130 51040 Expenditures Overtime $119,760.00 $90,567.00 $50,609.16 56% $0.00 $90,567.00 1113130 51044 Expenditures FLSA  Overtime $0.00 $34,100.00 $18,314.03 54% $0.00 $34,100.00 2/22/2025
24 433
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1113130 51110 Expenditures Leave ‐Annual Buyoutave $3,300.00 $3,300.00 $1,432.34 43% $0.00 $3,300.00 1113130 51120 Expenditures Leave ‐Compensated Absences/S $3,100.00 $3,100.00 $762.75 25% $0.00 $3,100.00 1113130 51140 Expenditures Leave ‐Holiday Buyout $19,800.00 $19,800.00 $16,094.86 81% $0.00 $19,800.00 1113130 51200 Expenditures POST/Educational  Certificate Pay $0.00 $0.00 $1,384.60 0 $0.00 $0.00 1113130 52300 Expenditures Allowance ‐Uniform $6,200.00 $6,200.00 $253.85 4% $0.00 $6,200.00 1113130 52400 Expenditures Benefit ‐ADD/ Life Insurance $2,321.00 $2,321.00 $794.83 34% $0.00 $2,321.00 1113130 52450 Expenditures Benefit ‐Worker's Compensation $7,699.09 $7,978.00 $3,370.73 42% $0.00 $7,978.00 1113130 52700 Expenditures Benefit ‐Deferred CompensationMatchin $15,100.00 $15,100.00 $4,191.71 28% $0.00 $15,100.00 1113130 52800 Expenditures Benefit ‐Dental $10,584.00 $10,584.00 $4,554.00 43% $0.00 $10,584.00 1113130 53000 Expenditures Benefit ‐Short/Long Term Disability $6,615.00 $6,615.00 $2,831.01 43% $0.00 $6,615.00 1113130 53300 Expenditures Benefit ‐PERS Health $176,500.00 $176,500.00 $71,346.41 40% $0.00 $176,500.00 1113130 53400 Expenditures Benefit ‐PERS Retirement $92,400.00 $124,500.00 $57,709.68 46% $0.00 $124,500.00 1113130 53600 Expenditures Benefit ‐Vision $4,320.00 $4,320.00 $1,580.80 37% $0.00 $4,320.00 1113130 53700 Expenditures Taxes ‐FICA/Medicare Employer $14,420.00 $14,960.00 $7,002.55 47% $0.00 $14,960.00 1113130 69100 Expenditures Srvcs ‐Information Technology $6,720.00 $6,720.00 $3,360.00 50% $0.00 $6,720.00 1113160 51020 Expenditures Salary  & Wages $1,713,700.00 $1,684,700.00 $885,608.46 53% $0.00 $1,684,700.00 1113160 51040 Expenditures Overtime $37,660.00 $22,032.00 $18,001.22 82% $0.00 $22,032.00 1113160 51044 Expenditures FLSA  Overtime $0.00 $26,800.00 $9,610.70 36% $0.00 $26,800.00 1113160 51100 Expenditures Leave ‐Administrative Buyout Leave $10,900.00 $10,900.00 $17,683.02 162% $0.00 $10,900.00 1113160 51110 Expenditures Leave ‐Annual Buyoutave $77,300.00 $77,300.00 $151,493.71 196% $0.00 $77,300.00 1113160 51120 Expenditures Leave ‐Compensated Absences/S $7,800.00 $7,800.00 $18,098.65 232% $0.00 $7,800.00 1113160 51140 Expenditures Leave ‐Holiday Buyout $32,700.00 $32,700.00 $40,123.68 123% $0.00 $32,700.00 1113160 51200 Expenditures POST/Educational  Certificate Pay $78,280.00 $78,280.00 $2,862.86 4% $0.00 $78,280.00 1113160 52100 Expenditures Allowance ‐Safety $0.00 $0.00 $625.36 0 $0.00 $0.00 1113160 52300 Expenditures Allowance ‐Uniform $25,200.00 $21,600.00 $10,388.93 48% $0.00 $21,600.00 1113160 52400 Expenditures Benefit ‐ADD/ Life Insurance $1,751.00 $1,641.00 $557.76 34% $0.00 $1,641.00 1113160 52450 Expenditures Benefit ‐Worker's Compensation $173,734.91 $169,551.00 $111,951.74 66% $0.00 $169,551.00 1113160 52700 Expenditures Benefit ‐Deferred CompensationMatchin $21,000.00 $21,000.00 $3,245.00 15% $0.00 $21,000.00 1113160 52800 Expenditures Benefit ‐Dental $16,464.00 $14,112.00 $6,831.00 48% $0.00 $14,112.00 1113160 53000 Expenditures Benefit ‐Short/Long Term Disability $4,062.00 $3,594.00 $1,857.00 52% $0.00 $3,594.00 1113160 53100 Expenditures Benefit ‐Retiree Medicals $2,000.00 $2,000.00 $4,275.72 214% $0.00 $2,000.00 1113160 53300 Expenditures Benefit ‐PERS Health $309,330.00 $268,250.00 $139,845.14 52% $0.00 $268,250.00 1113160 53400 Expenditures Benefit ‐PERS Retirement $482,700.00 $585,200.00 $287,453.97 49% $0.00 $585,200.00 1113160 53500 Expenditures Benefit ‐Tuition Reimb. $2,400.00 $2,400.00 $1,350.00 56% $0.00 $2,400.00 1113160 53600 Expenditures Benefit ‐Vision $6,720.00 $5,760.00 $2,608.32 45% $0.00 $5,760.00 1113160 53700 Expenditures Taxes ‐FICA/Medicare Employer $25,390.00 $24,770.00 $17,690.33 71% $0.00 $24,770.00 1113160 69100 Expenditures Srvcs ‐Information Technology $22,380.00 $22,380.00 $11,190.00 50% $0.00 $22,380.00 1113160 69200 Expenditures Liab  & Property Ins Charges $191,750.00 $191,750.00 $95,875.02 50% $0.00 $191,750.00 1113180 51020 Expenditures Salary  & Wages $1,263,730.00 $1,358,400.00 $384,242.81 28% $0.00 $1,358,400.00 1113180 51040 Expenditures Overtime $11,330.00 $1,395.00 $3,200.06 229% $0.00 $1,395.00 1113180 51044 Expenditures FLSA  Overtime $0.00 $6,700.00 $5,439.47 81% $0.00 $6,700.00 1113180 51080 Expenditures Part ‐Time Salary (PARS) $37,100.00 $42,260.00 $0.00 0% $0.00 $42,260.00 1113180 51120 Expenditures Leave ‐Compensated Absences/S $0.00 $0.00 $1,509.02 0 $0.00 $0.00 1113180 51140 Expenditures Leave ‐Holiday Buyout $20,500.00 $20,500.00 $32,297.06 158% $0.00 $20,500.00 1113180 51200 Expenditures POST/Educational  Certificate Pay $57,270.00 $47,910.00 $2,862.86 6% $0.00 $47,910.00 1113180 52100 Expenditures Allowance ‐Safety $0.00 $0.00 $327.86 0 $0.00 $0.00 1113180 52300 Expenditures Allowance ‐Uniform $19,800.00 $19,800.00 $4,590.00 23% $0.00 $19,800.00 1113180 52400 Expenditures Benefit ‐ADD/ Life Insurance $1,154.00 $1,072.00 $134.40 13% $0.00 $1,072.00 1113180 52450 Expenditures Benefit ‐Worker's Compensation $127,722.69 $140,607.00 $51,323.80 37% $0.00 $140,607.00 2/22/2025
25 434
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1113180 52700 Expenditures Benefit ‐Deferred CompensationMatchin $5,700.00 $5,700.00 $2,400.00 42% $0.00 $5,700.00 1113180 52800 Expenditures Benefit ‐Dental $10,584.00 $10,584.00 $2,587.50 24% $0.00 $10,584.00 1113180 53000 Expenditures Benefit ‐Short/Long Term Disability $2,892.00 $2,658.00 $585.00 22% $0.00 $2,658.00 1113180 53100 Expenditures Benefit ‐Retiree Medicals $2,000.00 $2,000.00 $942.00 47% $0.00 $2,000.00 1113180 53200 Expenditures Benefit ‐PARS Retirement $482.30 $549.00 $0.00 0% $0.00 $549.00 1113180 53300 Expenditures Benefit ‐PERS Health $189,490.00 $167,510.00 $53,571.10 32% $0.00 $167,510.00 1113180 53400 Expenditures Benefit ‐PERS Retirement $364,650.00 $541,300.00 $126,611.98 23% $0.00 $541,300.00 1113180 53600 Expenditures Benefit ‐Vision $4,320.00 $4,320.00 $988.00 23% $0.00 $4,320.00 1113180 53700 Expenditures Taxes ‐FICA/Medicare Employer $19,020.00 $20,400.00 $7,076.68 35% $0.00 $20,400.00 1113180 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$598,420.00 ‐$598,420.00 1113180 69100 Expenditures Srvcs ‐Information Technology $17,910.00 $17,910.00 $8,955.00 50% $0.00 $17,910.00 1113180 69200 Expenditures Liab  & Property Ins Charges $208,600.00 $208,600.00 $104,299.98 50% $0.00 $208,600.00 1113520 51020 Expenditures Salary  & Wages $86,500.00 $90,000.00 $40,589.83 45% $0.00 $90,000.00 1113520 51040 Expenditures Overtime $1,360.00 $1,224.00 $0.00 0% $0.00 $1,224.00 1113520 51044 Expenditures FLSA  Overtime $0.00 $0.00 $39.84 0 $0.00 $0.00 1113520 52400 Expenditures Benefit ‐ADD/ Life Insurance $135.00 $135.00 $56.00 41% $0.00 $135.00 1113520 52450 Expenditures Benefit ‐Worker's Compensation $676.52 $703.00 $290.71 41% $0.00 $703.00 1113520 52700 Expenditures Benefit ‐Deferred CompensationMatchin $2,400.00 $2,400.00 $400.00 17% $0.00 $2,400.00 1113520 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $517.50 44% $0.00 $1,176.00 1113520 53000 Expenditures Benefit ‐Short/Long Term Disability $708.00 $708.00 $313.45 44% $0.00 $708.00 1113520 53300 Expenditures Benefit ‐PERS Health $22,140.00 $22,140.00 $9,304.16 42% $0.00 $22,140.00 1113520 53400 Expenditures Benefit ‐PERS Retirement $6,800.00 $7,400.00 $3,289.86 44% $0.00 $7,400.00 1113520 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $197.60 41% $0.00 $480.00 1113520 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,270.00 $1,320.00 $566.06 43% $0.00 $1,320.00 1113520 60480 Expenditures Contract  Srvcs‐Other $318,002.00 $295,202.00 $129,527.34 44% $15,000.00 $310,202.00 1113520 60760 Expenditures Equipment ‐Computers < $5000 $23,100.00 $23,100.00 $0.00 0% $0.00 $23,100.00 1113520 60840 Expenditures Equipment ‐Furniture < $5000 $12,600.00 $10,600.00 $0.00 0% $0.00 $10,600.00 1113520 60880 Expenditures Equipment ‐Safety $162,900.00 $175,567.42 $52,285.86 30% $0.00 $175,567.42 1113520 62160 Expenditures Maintenance ‐Software Licenses $41,216.00 $41,216.00 $24,585.41 60% $0.00 $41,216.00 1113520 63250 Expenditures Rental  Expense $123,213.75 $0.00 $0.00 0 $0.00 $0.00 1113520 63880 Expenditures Subscription ‐Membership, Dues, & Publ $100.00 $100.00 $129.46 129% $0.00 $100.00 1113520 64280 Expenditures Training ‐Conference/Meeting $2,475.00 $2,475.00 $0.00 0% $0.00 $2,475.00 1113520 69100 Expenditures Srvcs ‐Information Technology $2,240.00 $2,240.00 $1,120.02 50% $0.00 $2,240.00 1113520 69200 Expenditures Liab  & Property Ins Charges $12,730.00 $12,730.00 $6,364.98 50% $0.00 $12,730.00 1113520 71020 Expenditures Software  & Intangible Assets $7,365.11 $7,365.11 $0.00 0% $0.00 $7,365.11 1113520 71030 Expenditures Machinery  & Equipment $133,000.00 $133,000.00 $0.00 0% $0.00 $133,000.00 1113540 71060 Expenditures Vehicles $0.00 $1.00 $0.00 0% $0.00 $1.00 1113580 51020 Expenditures Salary  & Wages $1,790,130.00 $1,792,720.00 $835,916.07 47% $0.00 $1,792,720.00 1113580 51040 Expenditures Overtime $834,090.00 $759,312.00 $384,867.04 51% $0.00 $759,312.00 1113580 51043 Expenditures Fire  Standard Overtime $125,720.00 $127,270.00 $62,693.09 49% $0.00 $127,270.00 1113580 51044 Expenditures FLSA  Overtime $0.00 $60,600.00 $90,345.64 149% $0.00 $60,600.00 1113580 51045 Expenditures Strike  Team Overtime $0.00 $0.00 $235,393.75 0 $0.00 $0.00 1113580 51140 Expenditures Leave ‐Holiday Buyout $32,600.00 $32,600.00 $6,575.66 20% $0.00 $32,600.00 1113580 51180 Expenditures Leave ‐Vacation Buyout $0.00 $0.00 $9,255.93 0 $0.00 $0.00 1113580 51200 Expenditures POST/Educational  Certificate Pay $27,570.00 $27,570.00 $5,003.56 18% $0.00 $27,570.00 1113580 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $0.00 $220.20 0 $0.00 $0.00 1113580 52300 Expenditures Allowance ‐Uniform $25,900.00 $24,050.00 $11,034.88 46% $0.00 $24,050.00 1113580 52400 Expenditures Benefit ‐ADD/ Life Insurance $5,983.00 $5,369.00 $2,173.09 40% $0.00 $5,369.00 1113580 52450 Expenditures Benefit ‐Worker's Compensation $468,160.85 $481,145.00 $411,518.06 86% $0.00 $481,145.00 2/22/2025
26 435
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1113580 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $28,900.00 $28,900.00 $0.00 0% $0.00 $28,900.00 1113580 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $4,100.00 $4,100.00 $0.00 0% $0.00 $4,100.00 1113580 52703 Expenditures Bnft ‐MERP(MFA) $0.00 $0.00 $8,400.00 0 $0.00 $0.00 1113580 52800 Expenditures Benefit ‐Dental $16,464.00 $15,288.00 $6,727.50 44% $0.00 $15,288.00 1113580 53000 Expenditures Benefit ‐Short/Long Term Disability $4,344.00 $3,324.00 $1,385.00 42% $0.00 $3,324.00 1113580 53300 Expenditures Benefit ‐PERS Health $334,390.00 $315,010.00 $146,030.52 46% $0.00 $315,010.00 1113580 53400 Expenditures Benefit ‐PERS Retirement $397,250.00 $449,800.00 $221,360.66 49% $0.00 $449,800.00 1113580 53500 Expenditures Benefit ‐Tuition Reimb. $5,600.00 $5,600.00 $992.00 18% $0.00 $5,600.00 1113580 53600 Expenditures Benefit ‐Vision $6,720.00 $6,240.00 $2,568.80 41% $0.00 $6,240.00 1113580 53700 Expenditures Taxes ‐FICA/Medicare Employer $38,050.00 $39,100.00 $24,055.05 62% $0.00 $39,100.00 1113580 60800 Expenditures Equipment  < $5000 $7,000.00 $7,000.00 $1,800.97 26% $0.00 $7,000.00 1113580 60840 Expenditures Equipment ‐Furniture < $5000 $8,500.00 $8,500.00 $0.00 0% $0.00 $8,500.00 1113580 62000 Expenditures Maintenance ‐Building $631,040.00 $652,136.00 $35,985.00 6% $0.00 $652,136.00 1113580 62800 Expenditures Prior  Period Expense $0.00 $0.00 $4,500.00 0 $0.00 $0.00 1113580 63800 Expenditures Staff ‐Uniform Expense $9,800.00 $9,800.00 $0.00 0% $0.00 $9,800.00 1113580 69100 Expenditures Srvcs ‐Information Technology $26,860.00 $26,860.00 $13,429.98 50% $0.00 $26,860.00 1113580 69200 Expenditures Liab  & Property Ins Charges $140,280.00 $140,280.00 $70,140.00 50% $0.00 $140,280.00 1113590 51020 Expenditures Salary  & Wages $93,500.00 $97,200.00 $43,911.69 45% $0.00 $97,200.00 1113590 51040 Expenditures Overtime $9,040.00 $8,136.00 $3,160.39 39% $0.00 $8,136.00 1113590 51044 Expenditures FLSA  Overtime $0.00 $0.00 $8.86 0 $0.00 $0.00 1113590 52400 Expenditures Benefit ‐ADD/ Life Insurance $135.00 $135.00 $56.00 41% $0.00 $135.00 1113590 52450 Expenditures Benefit ‐Worker's Compensation $3,773.47 $3,910.00 $1,448.47 37% $0.00 $3,910.00 1113590 52700 Expenditures Benefit ‐Deferred CompensationMatchin $2,700.00 $2,700.00 $400.00 15% $0.00 $2,700.00 1113590 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $517.50 44% $0.00 $1,176.00 1113590 53000 Expenditures Benefit ‐Short/Long Term Disability $728.00 $728.00 $338.80 47% $0.00 $728.00 1113590 53300 Expenditures Benefit ‐PERS Health $10,160.00 $10,160.00 $7,639.73 75% $0.00 $10,160.00 1113590 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $197.60 41% $0.00 $480.00 1113590 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,490.00 $1,540.00 $688.48 45% $0.00 $1,540.00 1113590 69100 Expenditures Srvcs ‐Information Technology $3,260.00 $3,260.00 $1,630.02 50% $0.00 $3,260.00 1113590 69200 Expenditures Liab  & Property Ins Charges $13,960.00 $13,960.00 $6,979.98 50% $0.00 $13,960.00 1114100 60020 Expenditures Advertising $30,000.00 $39,750.00 $8,604.00 22% $0.00 $39,750.00 1114100 62800 Expenditures Prior  Period Expense $0.00 $0.00 $1,250.00 0 $0.00 $0.00 1114100 63120 Expenditures Program ‐Marketing $50,000.00 $50,000.00 $43,614.78 87% $0.00 $50,000.00 1114100 63880 Expenditures Subscription ‐Membership, Dues, & Publ $5,000.00 $5,000.00 $2,500.00 50% $0.00 $5,000.00 1114100 64280 Expenditures Training ‐Conference/Meeting $15,000.00 $15,000.00 $2,871.50 19% $0.00 $15,000.00 1114100 64360 Expenditures Training  & Development $7,500.00 $7,500.00 $490.00 7% $0.00 $7,500.00 1114140 51020 Expenditures Salary  & Wages $316,800.00 $231,600.00 $108,912.91 47% $0.00 $231,600.00 1114140 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $58.44 0 $0.00 $0.00 1114140 51040 Expenditures Overtime $4,880.00 $2,934.00 $564.34 19% $0.00 $2,934.00 1114140 51044 Expenditures FLSA  Overtime $0.00 $400.00 $154.40 39% $0.00 $400.00 1114140 52300 Expenditures Allowance ‐Uniform $1,200.00 $600.00 $0.00 0% $0.00 $600.00 1114140 52400 Expenditures Benefit ‐ADD/ Life Insurance $540.00 $405.00 $168.00 41% $0.00 $405.00 1114140 52450 Expenditures Benefit ‐Worker's Compensation $9,969.02 $6,713.00 $2,738.73 41% $0.00 $6,713.00 1114140 52700 Expenditures Benefit ‐Deferred CompensationMatchin $5,100.00 $5,100.00 $1,599.21 31% $0.00 $5,100.00 1114140 52800 Expenditures Benefit ‐Dental $4,704.00 $3,528.00 $1,552.50 44% $0.00 $3,528.00 1114140 53000 Expenditures Benefit ‐Short/Long Term Disability $2,570.00 $1,841.00 $847.00 46% $0.00 $1,841.00 1114140 53300 Expenditures Benefit ‐PERS Health $63,100.00 $45,350.00 $22,031.14 49% $0.00 $45,350.00 1114140 53400 Expenditures Benefit ‐PERS Retirement $29,300.00 $24,700.00 $28,696.03 116% $0.00 $24,700.00 1114140 53600 Expenditures Benefit ‐Vision $1,920.00 $1,440.00 $592.80 41% $0.00 $1,440.00 2/22/2025
27 436
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1114140 53700 Expenditures Taxes ‐FICA/Medicare Employer $4,660.00 $3,410.00 $1,629.22 48% $0.00 $3,410.00 1114140 53980 Expenditures Vacancy  Factor ‐$28,579.00 ‐$28,579.00 $0.00 0% $0.00 ‐$28,579.00 1114140 60480 Expenditures Contract  Srvcs‐Other $50,000.00 $45,000.00 $0.00 0% $0.00 $45,000.00 1114140 69100 Expenditures Srvcs ‐Information Technology $2,320.00 $2,320.00 $1,159.98 50% $0.00 $2,320.00 1114140 69200 Expenditures Liab  & Property Ins Charges $26,920.00 $26,920.00 $13,459.98 50% $0.00 $26,920.00 1114400 51020 Expenditures Salary  & Wages $89,000.00 $92,600.00 $44,666.16 48% $0.00 $92,600.00 1114400 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $94.09 0 $0.00 $0.00 1114400 51040 Expenditures Overtime $480.00 $432.00 $0.00 0% $0.00 $432.00 1114400 52400 Expenditures Benefit ‐ADD/ Life Insurance $167.00 $167.00 $109.07 65% $0.00 $167.00 1114400 52450 Expenditures Benefit ‐Worker's Compensation $689.00 $717.00 $320.44 45% $0.00 $717.00 1114400 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $517.50 44% $0.00 $1,176.00 1114400 53000 Expenditures Benefit ‐Short/Long Term Disability $645.00 $645.00 $343.87 53% $0.00 $645.00 1114400 53300 Expenditures Benefit ‐PERS Health $22,830.00 $22,830.00 $9,550.59 42% $0.00 $22,830.00 1114400 53400 Expenditures Benefit ‐PERS Retirement $7,000.00 $7,600.00 $3,630.72 48% $0.00 $7,600.00 1114400 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $197.60 41% $0.00 $480.00 1114400 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,300.00 $1,350.00 $649.35 48% $0.00 $1,350.00 1114400 60480 Expenditures Contract  Srvcs‐Other $0.00 $120,000.00 $21,260.00 18% $0.00 $120,000.00 1114400 69100 Expenditures Srvcs ‐Information Technology $3,340.00 $3,340.00 $1,669.98 50% $0.00 $3,340.00 1114400 69200 Expenditures Liab  & Property Ins Charges $14,420.00 $14,420.00 $7,210.02 50% $0.00 $14,420.00 1114600 51020 Expenditures Salary  & Wages $61,500.00 $64,000.00 $28,865.05 45% $0.00 $64,000.00 1114600 51044 Expenditures FLSA  Overtime $0.00 $0.00 $249.76 0 $0.00 $0.00 1114600 52400 Expenditures Benefit ‐ADD/ Life Insurance $135.00 $135.00 $56.00 41% $0.00 $135.00 1114600 52450 Expenditures Benefit ‐Worker's Compensation $473.55 $493.00 $208.35 42% $0.00 $493.00 1114600 52700 Expenditures Benefit ‐Deferred CompensationMatchin $0.00 $0.00 $775.36 0 $0.00 $0.00 1114600 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $517.50 44% $0.00 $1,176.00 1114600 53000 Expenditures Benefit ‐Short/Long Term Disability $445.00 $445.00 $217.45 49% $0.00 $445.00 1114600 53300 Expenditures Benefit ‐PERS Health $0.00 $0.00 $9,253.16 0 $0.00 $0.00 1114600 53400 Expenditures Benefit ‐PERS Retirement $4,800.00 $5,300.00 $2,342.53 44% $0.00 $5,300.00 1114600 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $197.60 41% $0.00 $480.00 1114600 53700 Expenditures Taxes ‐FICA/Medicare Employer $890.00 $930.00 $430.45 46% $0.00 $930.00 1114600 69100 Expenditures Srvcs ‐Information Technology $6,650.00 $6,650.00 $3,325.02 50% $0.00 $6,650.00 1115100 51020 Expenditures Salary  & Wages $93,500.00 $97,200.00 $46,660.90 48% $0.00 $97,200.00 1115100 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $220.20 46% $0.00 $480.00 1115100 52400 Expenditures Benefit ‐ADD/ Life Insurance $167.00 $167.00 $56.00 34% $0.00 $167.00 1115100 52450 Expenditures Benefit ‐Worker's Compensation $719.95 $748.00 $334.04 45% $0.00 $748.00 1115100 52700 Expenditures Benefit ‐Deferred CompensationMatchin $2,600.00 $2,600.00 $592.86 23% $0.00 $2,600.00 1115100 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $517.50 44% $0.00 $1,176.00 1115100 53000 Expenditures Benefit ‐Short/Long Term Disability $693.00 $693.00 $361.25 52% $0.00 $693.00 1115100 53300 Expenditures Benefit ‐PERS Health $22,830.00 $22,830.00 $9,550.59 42% $0.00 $22,830.00 1115100 53400 Expenditures Benefit ‐PERS Retirement $7,300.00 $8,000.00 $3,821.05 48% $0.00 $8,000.00 1115100 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $197.60 41% $0.00 $480.00 1115100 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,360.00 $1,410.00 $653.55 46% $0.00 $1,410.00 1115120 51020 Expenditures Salary  & Wages $73,200.00 $76,100.00 $11,640.57 15% $0.00 $76,100.00 1115120 51040 Expenditures Overtime $1,640.00 $1,386.00 $0.00 0% $0.00 $1,386.00 1115120 51044 Expenditures FLSA  Overtime $0.00 $100.00 $84.78 85% $0.00 $100.00 1115120 52300 Expenditures Allowance ‐Uniform $600.00 $600.00 $0.00 0% $0.00 $600.00 1115120 52400 Expenditures Benefit ‐ADD/ Life Insurance $135.00 $135.00 $11.20 8% $0.00 $135.00 1115120 52450 Expenditures Benefit ‐Worker's Compensation $2,754.11 $2,861.00 $370.16 13% $0.00 $2,861.00 1115120 52700 Expenditures Benefit ‐Deferred CompensationMatchin $1,900.00 $1,900.00 $488.80 26% $0.00 $1,900.00 2/22/2025
28 437
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1115120 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $103.50 9% $0.00 $1,176.00 1115120 53000 Expenditures Benefit ‐Short/Long Term Disability $543.00 $543.00 $44.31 8% $0.00 $543.00 1115120 53300 Expenditures Benefit ‐PERS Health $18,710.00 $18,710.00 $3,359.60 18% $0.00 $18,710.00 1115120 53400 Expenditures Benefit ‐PERS Retirement $5,800.00 $6,300.00 $928.60 15% $0.00 $6,300.00 1115120 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $39.52 8% $0.00 $480.00 1115120 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,090.00 $1,130.00 $177.12 16% $0.00 $1,130.00 1115120 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$11,140.00 ‐$11,140.00 1115120 61560 Expenditures Other  Interest Expense $10,299.34 $10,299.34 $3,297.28 32% $0.00 $10,299.34 1115120 61920 Expenditures Lease ‐Vehicle $81,549.49 $81,549.49 $48,720.17 60% $0.00 $81,549.49 1115120 69100 Expenditures Srvcs ‐Information Technology $2,320.00 $2,320.00 $1,159.98 50% $0.00 $2,320.00 1115120 69200 Expenditures Liab  & Property Ins Charges $10,250.00 $10,250.00 $5,125.02 50% $0.00 $10,250.00 1115162 62040 Expenditures Maintenance ‐Landscape $270,000.00 $248,000.00 $0.00 0% $0.00 $248,000.00 1115162 62800 Expenditures Prior  Period Expense $0.00 $0.00 $24,342.30 0 $0.00 $0.00 1115900 51020 Expenditures Salary  & Wages $92,000.00 $0.00 $0.00 0 $0.00 $0.00 1115900 51080 Expenditures Part ‐Time Salary (PARS) $0.00 $119,963.56 $0.00 0% $0.00 $119,963.56 1115900 52400 Expenditures Benefit ‐ADD/ Life Insurance $277.00 $0.00 $0.00 0 $0.00 $0.00 1115900 52450 Expenditures Benefit ‐Worker's Compensation $708.40 $800.00 $0.00 0% $0.00 $800.00 1115900 52800 Expenditures Benefit ‐Dental $1,176.00 $0.00 $0.00 0 $0.00 $0.00 1115900 53000 Expenditures Benefit ‐Short/Long Term Disability $747.00 $747.00 $0.00 0% $0.00 $747.00 1115900 53200 Expenditures Benefit ‐PARS Retirement $0.00 $1,560.00 $0.00 0% $0.00 $1,560.00 1115900 53300 Expenditures Benefit ‐PERS Health $22,010.00 $0.00 $0.00 0 $0.00 $0.00 1115900 53400 Expenditures Benefit ‐PERS Retirement $24,000.00 $0.00 $0.00 0 $0.00 $0.00 1115900 53600 Expenditures Benefit ‐Vision $480.00 $0.00 $0.00 0 $0.00 $0.00 1115900 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,330.00 $1,520.00 $0.00 0% $0.00 $1,520.00 1115900 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$49,840.00 ‐$49,840.00 1115900 69100 Expenditures Srvcs ‐Information Technology $2,240.00 $2,240.00 $1,120.02 50% $0.00 $2,240.00 1115900 69200 Expenditures Liab  & Property Ins Charges $14,790.00 $14,790.00 $7,395.00 50% $0.00 $14,790.00 1116120 51020 Expenditures Salary  & Wages $184,950.00 $192,300.00 $101,437.67 53% $0.00 $192,300.00 1116120 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $159.75 0 $0.00 $0.00 1116120 51040 Expenditures Overtime $7,545.00 $6,070.50 $4,626.66 76% $0.00 $6,070.50 1116120 51044 Expenditures FLSA  Overtime $0.00 $800.00 $473.51 59% $0.00 $800.00 1116120 51110 Expenditures Leave ‐Annual Buyoutave $1,800.00 $1,800.00 $2,002.83 111% $0.00 $1,800.00 1116120 51120 Expenditures Leave ‐Compensated Absences/S $0.00 $0.00 $2,002.83 0 $0.00 $0.00 1116120 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $220.20 46% $0.00 $480.00 1116120 52300 Expenditures Allowance ‐Uniform $300.00 $300.00 $0.00 0% $0.00 $300.00 1116120 52400 Expenditures Benefit ‐ADD/ Life Insurance $611.50 $612.00 $184.81 30% $0.00 $612.00 1116120 52450 Expenditures Benefit ‐Worker's Compensation $7,083.82 $7,355.00 $3,291.30 45% $0.00 $7,355.00 1116120 52700 Expenditures Benefit ‐Deferred CompensationMatchin $900.00 $900.00 $1,400.00 156% $0.00 $900.00 1116120 52800 Expenditures Benefit ‐Dental $1,764.00 $1,764.00 $776.75 44% $0.00 $1,764.00 1116120 53000 Expenditures Benefit ‐Short/Long Term Disability $1,410.00 $1,410.00 $598.26 42% $0.00 $1,410.00 1116120 53300 Expenditures Benefit ‐PERS Health $33,900.00 $33,900.00 $15,954.68 47% $0.00 $33,900.00 1116120 53400 Expenditures Benefit ‐PERS Retirement $13,500.00 $14,500.00 $18,048.26 124% $0.00 $14,500.00 1116120 53600 Expenditures Benefit ‐Vision $720.00 $720.00 $296.59 41% $0.00 $720.00 1116120 53700 Expenditures Taxes ‐FICA/Medicare Employer $2,790.00 $2,900.00 $1,552.46 54% $0.00 $2,900.00 1116120 69100 Expenditures Srvcs ‐Information Technology $13,290.00 $13,290.00 $6,645.00 50% $0.00 $13,290.00 1116120 69200 Expenditures Liab  & Property Ins Charges $72,860.00 $72,860.00 $36,430.02 50% $0.00 $72,860.00 1116145 52700 Expenditures Benefit ‐Deferred CompensationMatchin $300.00 $300.00 $0.00 0% ‐$300.00 $0.00 1116145 62040 Expenditures Maintenance ‐Landscape $220,000.00 $0.00 $0.00 0 $0.00 $0.00 1116155 51020 Expenditures Salary  & Wages $114,500.00 $119,100.00 $78,848.87 66% $0.00 $119,100.00 2/22/2025
29 438
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1116155 51040 Expenditures Overtime $940.00 $666.00 $0.00 0% $0.00 $666.00 1116155 51044 Expenditures FLSA  Overtime $0.00 $200.00 $288.00 144% $0.00 $200.00 1116155 52300 Expenditures Allowance ‐Uniform $1,200.00 $1,200.00 $0.00 0% $0.00 $1,200.00 1116155 52400 Expenditures Benefit ‐ADD/ Life Insurance $270.00 $270.00 $168.00 62% $0.00 $270.00 1116155 52450 Expenditures Benefit ‐Worker's Compensation $47,849.88 $49,757.00 $24,593.11 49% $0.00 $49,757.00 1116155 52700 Expenditures Benefit ‐Deferred CompensationMatchin $2,200.00 $2,200.00 $2,197.93 100% $0.00 $2,200.00 1116155 52800 Expenditures Benefit ‐Dental $2,352.00 $2,352.00 $1,552.50 66% $0.00 $2,352.00 1116155 53000 Expenditures Benefit ‐Short/Long Term Disability $893.00 $893.00 $616.83 69% $0.00 $893.00 1116155 53300 Expenditures Benefit ‐PERS Health $35,390.00 $35,390.00 $20,392.92 58% $0.00 $35,390.00 1116155 53400 Expenditures Benefit ‐PERS Retirement $9,000.00 $9,800.00 $6,436.17 66% $0.00 $9,800.00 1116155 53600 Expenditures Benefit ‐Vision $960.00 $960.00 $592.80 62% $0.00 $960.00 1116155 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,680.00 $1,740.00 $1,179.17 68% $0.00 $1,740.00 1116155 69100 Expenditures Srvcs ‐Information Technology $8,960.00 $8,960.00 $4,480.02 50% $0.00 $8,960.00 1116155 69200 Expenditures Liab  & Property Ins Charges $25,510.00 $25,510.00 $12,754.98 50% $0.00 $25,510.00 1116160 61560 Expenditures Other  Interest Expense $0.00 $0.00 $7,463.22 0 $0.00 $0.00 1116160 61920 Expenditures Lease ‐Vehicle $221,000.00 $221,000.00 $73,044.36 33% $0.00 $221,000.00 1116160 69100 Expenditures Srvcs ‐Information Technology $2,320.00 $2,320.00 $1,159.98 50% $0.00 $2,320.00 1116160 69200 Expenditures Liab  & Property Ins Charges $19,750.00 $19,750.00 $9,874.98 50% $0.00 $19,750.00 1117500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $66,668.01 0 $0.00 $0.00 1117500 60600 Expenditures Contract  Srvcs‐Plan Check $0.00 $0.00 $407.43 0 $0.00 $0.00 1117500 62800 Expenditures Prior  Period Expense $0.00 $0.00 $30,231.20 0 $0.00 $0.00 1117500 70000 Expenditures Construction $0.00 $0.00 $89,365.32 0 $0.00 $0.00 1117500 71010 Expenditures Furniture  & Fixtures $0.00 $0.00 $3,688.80 0 $0.00 $0.00 1117500 71030 Expenditures Machinery  & Equipment $0.00 $0.00 $773,569.94 0 $0.00 $0.00 1117500 71060 Expenditures Vehicles $0.00 $1.00 $0.00 0% $0.00 $1.00 1118340 51020 Expenditures Salary  & Wages $195,900.00 $203,700.00 $92,369.94 45% $0.00 $203,700.00 1118340 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $133.15 0 $0.00 $0.00 1118340 51040 Expenditures Overtime $9,140.00 $8,136.00 $4,943.93 61% $0.00 $8,136.00 1118340 51044 Expenditures FLSA  Overtime $0.00 $100.00 $0.00 0% $0.00 $100.00 1118340 51110 Expenditures Leave ‐Annual Buyoutave $5,200.00 $5,200.00 $2,824.98 54% $0.00 $5,200.00 1118340 52200 Expenditures Allowance ‐Mobile CommunicationDevic $960.00 $960.00 $440.40 46% $0.00 $960.00 1118340 52400 Expenditures Benefit ‐ADD/ Life Insurance $429.00 $429.00 $185.89 43% $0.00 $429.00 1118340 52450 Expenditures Benefit ‐Worker's Compensation $1,578.81 $1,639.00 $697.18 43% $0.00 $1,639.00 1118340 52700 Expenditures Benefit ‐Deferred CompensationMatchin $3,600.00 $3,600.00 $550.50 15% $0.00 $3,600.00 1118340 52800 Expenditures Benefit ‐Dental $2,352.00 $2,352.00 $1,035.00 44% $0.00 $2,352.00 1118340 53000 Expenditures Benefit ‐Short/Long Term Disability $1,521.00 $1,521.00 $706.33 46% $0.00 $1,521.00 1118340 53300 Expenditures Benefit ‐PERS Health $29,510.00 $29,510.00 $15,151.92 51% $0.00 $29,510.00 1118340 53400 Expenditures Benefit ‐PERS Retirement $33,300.00 $63,300.00 $28,518.74 45% $0.00 $63,300.00 1118340 53600 Expenditures Benefit ‐Vision $960.00 $960.00 $395.20 41% $0.00 $960.00 1118340 53700 Expenditures Taxes ‐FICA/Medicare Employer $2,980.00 $3,080.00 $1,520.11 49% $0.00 $3,080.00 1118340 69200 Expenditures Liab  & Property Ins Charges $29,880.00 $29,880.00 $14,940.00 50% $0.00 $29,880.00 1127500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $396.94 0 $0.00 $0.00 1127500 70000 Expenditures Construction $0.00 $276,090.00 $51,286.83 19% $0.00 $276,090.00 1180030 60880 Expenditures Equipment ‐Safety $14,000.00 $14,000.00 $3,141.14 22% $0.00 $14,000.00 1180030 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $4.67 47% $0.00 $10.00 1180030 61480 Expenditures Fees ‐Investment Admin Expense $50.00 $50.00 $17.62 35% $0.00 $50.00 1193120 51040 Expenditures Overtime $114,000.00 $100,710.00 $42,816.81 43% $0.00 $100,710.00 1193120 51044 Expenditures FLSA  Overtime $0.00 $2,100.00 $494.75 24% $0.00 $2,100.00 1193120 53980 Expenditures Vacancy  Factor $0.00 ‐$25,000.00 $0.00 0% $0.00 ‐$25,000.00 2/22/2025
30 439
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1193120 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.00 0% $0.00 $10.00 1193120 61480 Expenditures Fees ‐Investment Admin Expense $20.00 $10.00 $0.00 0% $0.00 $10.00 1193120 62440 Expenditures Other ‐Special Dept Expenditure $9,100.00 $9,100.00 $4,978.04 55% $0.00 $9,100.00 1193120 63080 Expenditures Program ‐Every 15 Min $13,000.00 $13,000.00 $0.00 0% $0.00 $13,000.00 1270060 61000 Expenditures Fees ‐Bank Administration $0.00 $130.00 $77.27 59% $0.00 $130.00 1270060 61480 Expenditures Fees ‐Investment Admin Expense $850.00 $600.00 $316.84 53% $0.00 $600.00 1277500 70000 Expenditures Construction $0.00 $0.00 $44,474.45 0 $0.00 $0.00 1280060 61000 Expenditures Fees ‐Bank Administration $0.00 $720.00 $338.11 47% $0.00 $720.00 1280060 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $3,200.00 $1,303.94 41% $0.00 $3,200.00 1287500 60360 Expenditures Contract  Srvcs‐Engineering $0.00 $250,000.00 $0.00 0% $0.00 $250,000.00 1287500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $44,800.00 0 $0.00 $0.00 1290060 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $13.15 66% $0.00 $20.00 1290060 61480 Expenditures Fees ‐Investment Admin Expense $30.00 $100.00 $59.59 60% $0.00 $100.00 1300060 61000 Expenditures Fees ‐Bank Administration $0.00 $90.00 $60.83 68% $0.00 $90.00 1300060 61480 Expenditures Fees ‐Investment Admin Expense $250.00 $450.00 $256.57 57% $0.00 $450.00 1310060 61000 Expenditures Fees ‐Bank Administration $0.00 $100.00 $55.81 56% $0.00 $100.00 1310060 61480 Expenditures Fees ‐Investment Admin Expense $500.00 $500.00 $226.52 45% $0.00 $500.00 1317500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $1,033.90 0 $0.00 $0.00 1317500 70000 Expenditures Construction $0.00 $0.00 $314,181.33 0 $0.00 $0.00 1320060 61000 Expenditures Fees ‐Bank Administration $0.00 $160.00 $70.93 44% $0.00 $160.00 1320060 61480 Expenditures Fees ‐Investment Admin Expense $1,200.00 $800.00 $272.70 34% $0.00 $800.00 1327500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $75,167.30 0 $0.00 $0.00 1330060 61000 Expenditures Fees ‐Bank Administration $0.00 $250.00 $214.98 86% $0.00 $250.00 1330060 61480 Expenditures Fees ‐Investment Admin Expense $2,600.00 $1,500.00 $942.58 63% $0.00 $1,500.00 1337500 60440 Expenditures Contract  Srvcs‐Legal $8,000.00 $3,000.00 $0.00 0% $0.00 $3,000.00 1337500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $18,415.77 0 $0.00 $0.00 1337500 62800 Expenditures Prior  Period Expense $0.00 $0.00 $8,003.66 0 $0.00 $0.00 1337500 70000 Expenditures Construction $0.00 $49,660.00 $468,662.85 944% $0.00 $49,660.00 1337500 71150 Expenditures Improvements  Other than Buildings $0.00 $0.00 $33,510.02 0 $0.00 $0.00 1340060 61000 Expenditures Fees ‐Bank Administration $0.00 $400.00 $200.19 50% $0.00 $400.00 1340060 61480 Expenditures Fees ‐Investment Admin Expense $2,500.00 $1,800.00 $789.48 44% $0.00 $1,800.00 1350060 61000 Expenditures Fees ‐Bank Administration $0.00 $990.00 $428.98 43% $0.00 $990.00 1350060 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $4,200.00 $1,655.60 39% $0.00 $4,200.00 1357500 60360 Expenditures Contract  Srvcs‐Engineering $0.00 $0.00 $18,837.07 0 $0.00 $0.00 1357500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $13,760.00 0 $0.00 $0.00 1360060 61000 Expenditures Fees ‐Bank Administration $0.00 $190.00 $128.60 68% $0.00 $190.00 1360060 61480 Expenditures Fees ‐Investment Admin Expense $250.00 $900.00 $538.98 60% $0.00 $900.00 1370060 61000 Expenditures Fees ‐Bank Administration $0.00 $100.00 $67.00 67% $0.00 $100.00 1370060 61480 Expenditures Fees ‐Investment Admin Expense $100.00 $500.00 $284.94 57% $0.00 $500.00 1380060 61000 Expenditures Fees ‐Bank Administration $0.00 $250.00 $367.63 147% $0.00 $250.00 1380060 61480 Expenditures Fees ‐Investment Admin Expense $5,100.00 $1,800.00 $1,655.05 92% $0.00 $1,800.00 1400060 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $8.03 40% $0.00 $20.00 1400060 61480 Expenditures Fees ‐Investment Admin Expense $250.00 $100.00 $31.02 31% $0.00 $100.00 1410060 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $9.76 49% $0.00 $20.00 1410060 61480 Expenditures Fees ‐Investment Admin Expense $60.00 $100.00 $40.39 40% $0.00 $100.00 1513520 51020 Expenditures Salary  & Wages $1,097,700.00 $1,166,400.00 $536,033.60 46% $0.00 $1,166,400.00 1513520 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $4,356.87 0 $0.00 $0.00 1513520 51040 Expenditures Overtime $27,440.00 $26,964.00 $85,825.95 318% $0.00 $26,964.00 1513520 51044 Expenditures FLSA  Overtime $0.00 $1,400.00 $870.07 62% $0.00 $1,400.00 2/22/2025
31 440
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1513520 51045 Expenditures Strike  Team Overtime $75,000.00 $75,000.00 $64,601.34 86% $0.00 $75,000.00 1513520 51080 Expenditures Part ‐Time Salary (PARS) $34,240.00 $37,130.00 $0.00 0% $0.00 $37,130.00 1513520 51100 Expenditures Leave ‐Administrative Buyout Leave $2,500.00 $2,500.00 $194.38 8% $0.00 $2,500.00 1513520 51110 Expenditures Leave ‐Annual Buyoutave $73,700.00 $73,700.00 $42,795.32 58% $0.00 $73,700.00 1513520 52200 Expenditures Allowance ‐Mobile CommunicationDevic $1,680.00 $1,680.00 $770.70 46% $0.00 $1,680.00 1513520 52300 Expenditures Allowance ‐Uniform $1,850.00 $1,850.00 $1,697.67 92% $0.00 $1,850.00 1513520 52400 Expenditures Benefit ‐ADD/ Life Insurance $3,659.00 $3,659.00 $1,236.29 34% $0.00 $3,659.00 1513520 52450 Expenditures Benefit ‐Worker's Compensation $115,118.92 $122,408.00 $105,990.83 87% $0.00 $122,408.00 1513520 52700 Expenditures Benefit ‐Deferred CompensationMatchin $13,000.00 $13,000.00 $3,065.29 24% $0.00 $13,000.00 1513520 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $4,800.00 $4,800.00 $0.00 0% $0.00 $4,800.00 1513520 52800 Expenditures Benefit ‐Dental $9,408.00 $9,408.00 $4,140.00 44% $0.00 $9,408.00 1513520 53000 Expenditures Benefit ‐Short/Long Term Disability $6,560.00 $6,560.00 $2,995.05 46% $0.00 $6,560.00 1513520 53100 Expenditures Benefit ‐Retiree Medicals $177,000.00 $177,000.00 $88,290.21 50% $0.00 $177,000.00 1513520 53200 Expenditures Benefit ‐PARS Retirement $445.12 $483.00 $0.00 0% $0.00 $483.00 1513520 53300 Expenditures Benefit ‐PERS Health $161,670.00 $161,670.00 $72,228.23 45% $0.00 $161,670.00 1513520 53400 Expenditures Benefit ‐PERS Retirement $306,900.00 $496,200.00 $225,483.31 45% $0.00 $496,200.00 1513520 53600 Expenditures Benefit ‐Vision $3,840.00 $3,840.00 $1,580.80 41% $0.00 $3,840.00 1513520 53700 Expenditures Taxes ‐FICA/Medicare Employer $17,900.00 $19,010.00 $10,670.90 56% $0.00 $19,010.00 1513520 53980 Expenditures Vacancy  Factor $0.00 ‐$200,000.00 $0.00 0% $0.00 ‐$200,000.00 1513520 60010 Expenditures Administrative  Costs $300,450.00 $300,450.00 $150,225.00 50% $0.00 $300,450.00 1513520 60440 Expenditures Contract  Srvcs‐Legal $19,000.00 $19,000.00 $4,346.00 23% $0.00 $19,000.00 1513520 60480 Expenditures Contract  Srvcs‐Other $152,968.00 $122,968.00 $63,445.85 52% $0.00 $122,968.00 1513520 60520 Expenditures Contract  Srvcs‐Property Tax $158,800.00 $158,800.00 $19,080.94 12% $0.00 $158,800.00 1513520 60760 Expenditures Equipment ‐Computers < $5000 $23,100.00 $23,100.00 $0.00 0% $0.00 $23,100.00 1513520 60880 Expenditures Equipment ‐Safety $36,200.00 $36,200.00 $6,188.47 17% $0.00 $36,200.00 1513520 60920 Expenditures Equipment ‐Software < $5000 $1,500.00 $1,500.00 $0.00 0% $0.00 $1,500.00 1513520 61000 Expenditures Fees ‐Bank Administration $0.00 $240.00 $128.19 53% $0.00 $240.00 1513520 61200 Expenditures Fees ‐Credit Card Merchant $2,800.00 $2,800.00 $0.00 0% $0.00 $2,800.00 1513520 61440 Expenditures Fees ‐Filing $6,800.00 $6,800.00 $5,518.00 81% $0.00 $6,800.00 1513520 61480 Expenditures Fees ‐Investment Admin Expense $5,800.00 $1,200.00 $417.93 35% $0.00 $1,200.00 1513520 61560 Expenditures Other  Interest Expense $13,032.00 $13,032.00 $7,906.86 61% $0.00 $13,032.00 1513520 61920 Expenditures Lease ‐Vehicle $49,596.00 $49,596.00 $39,442.73 80% $0.00 $49,596.00 1513520 62000 Expenditures Maintenance ‐Building $16,150.00 $16,150.00 $4,080.77 25% $0.00 $16,150.00 1513520 62080 Expenditures Maintenance ‐Equipment $1,500.00 $1,500.00 $195.55 13% $0.00 $1,500.00 1513520 62120 Expenditures Maintenance ‐Radio Equipment $8,500.00 $8,500.00 $0.00 0% $0.00 $8,500.00 1513520 62160 Expenditures Maintenance ‐Software Licenses $15,870.00 $15,870.00 $19,466.59 123% $0.00 $15,870.00 1513520 62220 Expenditures Vehicle  Fuel $151,200.00 $151,200.00 $76,008.68 50% $0.00 $151,200.00 1513520 62440 Expenditures Other ‐Special Dept Expenditure $14,513.00 $14,513.00 $5,576.06 38% $0.00 $14,513.00 1513520 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $18,284.05 0 $0.00 $0.00 1513520 62680 Expenditures Postage $3,500.00 $3,500.00 $912.76 26% $0.00 $3,500.00 1513520 62720 Expenditures Printing $2,800.00 $2,800.00 $1,740.73 62% $0.00 $2,800.00 1513520 62860 Expenditures Program ‐AMR System Enhancement $0.00 $407,481.99 $38,951.63 10% $0.00 $407,481.99 1513520 62960 Expenditures Program ‐Community Relations $4,800.00 $4,800.00 $5,236.92 109% $0.00 $4,800.00 1513520 63360 Expenditures Program ‐Special Events $22,000.00 $22,000.00 $0.00 0% $0.00 $22,000.00 1513520 63800 Expenditures Staff ‐Uniform Expense $1,800.00 $1,800.00 $0.00 0% $0.00 $1,800.00 1513520 63880 Expenditures Subscription ‐Membership, Dues, & Publ $5,626.00 $5,626.00 $7,567.80 135% $0.00 $5,626.00 1513520 64040 Expenditures Supplies ‐Maintenance $0.00 $0.00 $639.00 0 $0.00 $0.00 1513520 64080 Expenditures Supplies ‐Office $7,500.00 $7,500.00 $2,121.17 28% $0.00 $7,500.00 1513520 64175 Expenditures Supplies ‐EMS Medical $48,000.00 $48,000.00 $34,053.49 71% $0.00 $48,000.00 2/22/2025
32 441
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1513520 64200 Expenditures Supplies ‐Safety $32,390.00 $14,390.00 $4,421.81 31% $0.00 $14,390.00 1513520 64280 Expenditures Training ‐Conference/Meeting $9,865.00 $9,865.00 $2,856.91 29% $0.00 $9,865.00 1513520 64360 Expenditures Training  & Development $41,356.00 $21,846.00 $7,818.89 36% $0.00 $21,846.00 1513520 64400 Expenditures Travel ‐Fire Mutual Aid Travel $0.00 $0.00 $331.45 0 $0.00 $0.00 1513520 64520 Expenditures Utilities ‐Electric $19,410.00 $19,410.00 $11,131.59 57% $0.00 $19,410.00 1513520 64600 Expenditures Utilities ‐Natural Gas $0.00 $0.00 $24.18 0 $0.00 $0.00 1513520 64640 Expenditures Utilities ‐Telephone $61,984.00 $61,984.00 $17,104.77 28% $0.00 $61,984.00 1513520 69100 Expenditures Srvcs ‐Information Technology $346,450.00 $346,450.00 $173,224.98 50% $0.00 $346,450.00 1513520 69200 Expenditures Liab  & Property Ins Charges $1,148,390.00 $1,148,390.00 $574,195.02 50% $0.00 $1,148,390.00 1513540 51020 Expenditures Salary  & Wages $82,700.00 $86,000.00 $39,951.24 46% $0.00 $86,000.00 1513540 51040 Expenditures Overtime $2,660.00 $954.00 $1,812.33 190% $0.00 $954.00 1513540 51044 Expenditures FLSA  Overtime $0.00 $1,600.00 $1,420.15 89% $0.00 $1,600.00 1513540 51110 Expenditures Leave ‐Annual Buyoutave $1,400.00 $1,400.00 $0.00 0% $0.00 $1,400.00 1513540 51120 Expenditures Leave ‐Compensated Absences/S $5,200.00 $5,200.00 $0.00 0% $0.00 $5,200.00 1513540 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $220.20 46% $0.00 $480.00 1513540 52300 Expenditures Allowance ‐Uniform $600.00 $600.00 $0.00 0% $0.00 $600.00 1513540 52400 Expenditures Benefit ‐ADD/ Life Insurance $135.00 $135.00 $56.00 41% $0.00 $135.00 1513540 52450 Expenditures Benefit ‐Worker's Compensation $3,141.25 $3,263.00 $1,324.92 41% $0.00 $3,263.00 1513540 52700 Expenditures Benefit ‐Deferred CompensationMatchin $2,700.00 $2,700.00 $400.00 15% $0.00 $2,700.00 1513540 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $517.50 44% $0.00 $1,176.00 1513540 53000 Expenditures Benefit ‐Short/Long Term Disability $663.00 $663.00 $293.82 44% $0.00 $663.00 1513540 53300 Expenditures Benefit ‐PERS Health $21,960.00 $21,960.00 $9,253.15 42% $0.00 $21,960.00 1513540 53400 Expenditures Benefit ‐PERS Retirement $19,600.00 $41,100.00 $18,927.81 46% $0.00 $41,100.00 1513540 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $197.60 41% $0.00 $480.00 1513540 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,240.00 $1,290.00 $632.19 49% $0.00 $1,290.00 1513540 60880 Expenditures Equipment ‐Safety $6,000.00 $6,000.00 $76.53 1% $0.00 $6,000.00 1513540 62000 Expenditures Maintenance ‐Building $5,500.00 $5,500.00 $1,955.16 36% $0.00 $5,500.00 1513540 62160 Expenditures Maintenance ‐Software Licenses $2,000.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1513540 62200 Expenditures Maintenance ‐Vehicle $374,500.00 $450,747.25 $274,365.53 61% $0.00 $450,747.25 1513540 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $1,962.42 0 $0.00 $0.00 1513540 62800 Expenditures Prior  Period Expense $0.00 $0.00 $9,773.03 0 $0.00 $0.00 1513540 63800 Expenditures Staff ‐Uniform Expense $1,000.00 $1,000.00 $146.79 15% $0.00 $1,000.00 1513540 64040 Expenditures Supplies ‐Maintenance $6,758.00 $6,758.00 $1,024.40 15% $0.00 $6,758.00 1513540 64080 Expenditures Supplies ‐Office $1,500.00 $1,500.00 $59.10 4% $0.00 $1,500.00 1513540 64200 Expenditures Supplies ‐Safety $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 1513540 64360 Expenditures Training  & Development $3,000.00 $3,000.00 $0.00 0% $0.00 $3,000.00 1513540 69100 Expenditures Srvcs ‐Information Technology $53,640.00 $53,640.00 $26,820.00 50% $0.00 $53,640.00 1513540 69200 Expenditures Liab  & Property Ins Charges $4,060.00 $4,060.00 $2,029.98 50% $0.00 $4,060.00 1513580 51020 Expenditures Salary  & Wages $6,233,560.00 $6,976,610.00 $3,265,747.47 47% $0.00 $6,976,610.00 1513580 51040 Expenditures Overtime $3,186,470.00 $2,935,908.00 $1,430,037.70 49% $0.00 $2,935,908.00 1513580 51043 Expenditures Fire  Standard Overtime $576,240.00 $628,180.00 $267,871.60 43% $0.00 $628,180.00 1513580 51044 Expenditures FLSA  Overtime $0.00 $211,000.00 $321,705.85 152% $0.00 $211,000.00 1513580 51045 Expenditures Strike  Team Overtime $803,110.00 $660,520.00 $750,284.55 114% $0.00 $660,520.00 1513580 51120 Expenditures Leave ‐Compensated Absences/S $11,800.00 $11,800.00 $2,067.64 18% $0.00 $11,800.00 1513580 51140 Expenditures Leave ‐Holiday Buyout $164,300.00 $164,300.00 $52,751.21 32% $0.00 $164,300.00 1513580 51160 Expenditures Leave ‐Sick Buyout $30,300.00 $30,300.00 $13,793.34 46% $0.00 $30,300.00 1513580 51180 Expenditures Leave ‐Vacation Buyout $58,800.00 $58,800.00 $19,253.25 33% $0.00 $58,800.00 1513580 51200 Expenditures POST/Educational  Certificate Pay $132,710.00 $132,710.00 $11,192.20 8% $0.00 $132,710.00 1513580 52200 Expenditures Allowance ‐Mobile CommunicationDevic $960.00 $960.00 $440.40 46% $0.00 $960.00 2/22/2025
33 442
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1513580 52300 Expenditures Allowance ‐Uniform $90,650.00 $90,650.00 $40,179.99 44% $0.00 $90,650.00 1513580 52400 Expenditures Benefit ‐ADD/ Life Insurance $25,104.00 $25,104.00 $8,336.85 33% $0.00 $25,104.00 1513580 52450 Expenditures Benefit ‐Worker's Compensation $1,823,808.18 $1,982,069.00 $1,485,796.24 75% $0.00 $1,982,069.00 1513580 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $117,200.00 $117,200.00 $2,519.08 2% $0.00 $117,200.00 1513580 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $12,300.00 $12,300.00 $0.00 0% $0.00 $12,300.00 1513580 52703 Expenditures Bnft ‐MERP(MFA) $0.00 $0.00 $31,200.00 0 $0.00 $0.00 1513580 52800 Expenditures Benefit ‐Dental $57,624.00 $57,624.00 $24,219.00 42% $0.00 $57,624.00 1513580 53000 Expenditures Benefit ‐Short/Long Term Disability $11,892.00 $11,892.00 $4,779.00 40% $0.00 $11,892.00 1513580 53100 Expenditures Benefit ‐Retiree Medicals $106,000.00 $106,000.00 $60,734.67 57% $0.00 $106,000.00 1513580 53300 Expenditures Benefit ‐PERS Health $1,191,110.00 $1,191,110.00 $522,193.29 44% $0.00 $1,191,110.00 1513580 53400 Expenditures Benefit ‐PERS Retirement $2,025,800.00 $2,867,300.00 $1,386,172.69 48% $0.00 $2,867,300.00 1513580 53500 Expenditures Benefit ‐Tuition Reimb. $55,800.00 $55,800.00 $19,231.96 34% $0.00 $55,800.00 1513580 53600 Expenditures Benefit ‐Vision $23,520.00 $23,520.00 $9,050.08 38% $0.00 $23,520.00 1513580 53700 Expenditures Taxes ‐FICA/Medicare Employer $148,210.00 $161,100.00 $86,625.51 54% $0.00 $161,100.00 1513580 60480 Expenditures Contract  Srvcs‐Other $31,900.00 $22,900.00 $11,499.62 50% $0.00 $22,900.00 1513580 60800 Expenditures Equipment  < $5000 $1,500.00 $1,500.00 $608.16 41% $0.00 $1,500.00 1513580 60840 Expenditures Equipment ‐Furniture < $5000 $7,400.00 $7,400.00 $4,391.43 59% $0.00 $7,400.00 1513580 60880 Expenditures Equipment ‐Safety $0.00 $0.00 $599.58 0 $0.00 $0.00 1513580 62000 Expenditures Maintenance ‐Building $96,000.00 $96,000.00 $37,750.92 39% $0.00 $96,000.00 1513580 62440 Expenditures Other ‐Special Dept Expenditure $6,400.00 $6,400.00 $175.50 3% $0.00 $6,400.00 1513580 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $14,604.90 0 $0.00 $0.00 1513580 62800 Expenditures Prior  Period Expense $0.00 $0.00 $412.00 0 $0.00 $0.00 1513580 63800 Expenditures Staff ‐Uniform Expense $18,030.00 $10,030.00 $6,317.94 63% $0.00 $10,030.00 1513580 63880 Expenditures Subscription ‐Membership, Dues, & Publ $350.00 $350.00 $236.22 67% $0.00 $350.00 1513580 64040 Expenditures Supplies ‐Maintenance $27,000.00 $27,000.00 $7,227.51 27% $0.00 $27,000.00 1513580 64080 Expenditures Supplies ‐Office $3,500.00 $3,500.00 $366.68 10% $0.00 $3,500.00 1513580 64200 Expenditures Supplies ‐Safety $20,335.00 $20,335.00 $633.70 3% $0.00 $20,335.00 1513580 64360 Expenditures Training  & Development $44,748.00 $39,748.00 $9,885.38 25% $0.00 $39,748.00 1513580 64400 Expenditures Travel ‐Fire Mutual Aid Travel $9,485.00 $9,485.00 $7,365.26 78% $0.00 $9,485.00 1513580 64520 Expenditures Utilities ‐Electric $98,387.00 $98,387.00 $52,907.06 54% $0.00 $98,387.00 1513580 64600 Expenditures Utilities ‐Natural Gas $11,342.00 $11,342.00 $2,694.19 24% $0.00 $11,342.00 1513580 64660 Expenditures Utilities ‐Water $34,480.00 $34,480.00 $17,196.67 50% $0.00 $34,480.00 1513580 69100 Expenditures Srvcs ‐Information Technology $202,820.00 $202,820.00 $101,410.02 50% $0.00 $202,820.00 1513580 69200 Expenditures Liab  & Property Ins Charges $256,480.00 $256,480.00 $128,239.98 50% $0.00 $256,480.00 1513590 51020 Expenditures Salary  & Wages $709,200.00 $637,800.00 $296,402.71 46% $0.00 $637,800.00 1513590 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $166.00 0 $0.00 $0.00 1513590 51040 Expenditures Overtime $26,580.00 $22,482.00 $17,996.60 80% $0.00 $22,482.00 1513590 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $581.02 0 $0.00 $0.00 1513590 51044 Expenditures FLSA  Overtime $0.00 $1,600.00 $1,075.97 67% $0.00 $1,600.00 1513590 51120 Expenditures Leave ‐Compensated Absences/S $3,100.00 $3,100.00 $0.00 0% $0.00 $3,100.00 1513590 51140 Expenditures Leave ‐Holiday Buyout $400.00 $400.00 $0.00 0% $0.00 $400.00 1513590 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $0.00 $0.00 0 $0.00 $0.00 1513590 52300 Expenditures Allowance ‐Uniform $1,850.00 $1,850.00 $848.84 46% $0.00 $1,850.00 1513590 52400 Expenditures Benefit ‐ADD/ Life Insurance $1,771.00 $1,157.00 $473.70 41% $0.00 $1,157.00 1513590 52450 Expenditures Benefit ‐Worker's Compensation $70,009.80 $43,069.00 $25,127.17 58% $0.00 $43,069.00 1513590 52700 Expenditures Benefit ‐Deferred CompensationMatchin $14,300.00 $14,300.00 $2,511.03 18% $0.00 $14,300.00 1513590 52800 Expenditures Benefit ‐Dental $7,056.00 $7,056.00 $3,105.00 44% $0.00 $7,056.00 1513590 53000 Expenditures Benefit ‐Short/Long Term Disability $5,046.00 $4,026.00 $2,107.46 52% $0.00 $4,026.00 1513590 53100 Expenditures Benefit ‐Retiree Medicals $2,000.00 $2,000.00 $942.00 47% $0.00 $2,000.00 2/22/2025
34 443
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1513590 53300 Expenditures Benefit ‐PERS Health $97,020.00 $76,280.00 $45,030.54 59% $0.00 $76,280.00 1513590 53400 Expenditures Benefit ‐PERS Retirement $60,150.00 $47,100.00 $24,249.52 51% $0.00 $47,100.00 1513590 53600 Expenditures Benefit ‐Vision $2,880.00 $2,880.00 $1,185.60 41% $0.00 $2,880.00 1513590 53700 Expenditures Taxes ‐FICA/Medicare Employer $10,670.00 $9,610.00 $4,630.30 48% $0.00 $9,610.00 1513590 53980 Expenditures Vacancy  Factor $0.00 ‐$55,000.00 $0.00 0% $0.00 ‐$55,000.00 1513590 60480 Expenditures Contract  Srvcs‐Other $297,275.00 $277,275.00 $72,833.70 26% $0.00 $277,275.00 1513590 60800 Expenditures Equipment  < $5000 $2,000.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1513590 60840 Expenditures Equipment ‐Furniture < $5000 $6,930.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1513590 60880 Expenditures Equipment ‐Safety $4,800.00 $4,800.00 $0.00 0% $0.00 $4,800.00 1513590 62160 Expenditures Maintenance ‐Software Licenses $19,340.00 $19,340.00 $5,560.50 29% $0.00 $19,340.00 1513590 62440 Expenditures Other ‐Special Dept Expenditure $2,500.00 $2,500.00 $185.44 7% $0.00 $2,500.00 1513590 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $60.88 0 $0.00 $0.00 1513590 62720 Expenditures Printing $6,300.00 $6,300.00 $0.00 0% $0.00 $6,300.00 1513590 62800 Expenditures Prior  Period Expense $0.00 $0.00 $5,035.90 0 $0.00 $0.00 1513590 63800 Expenditures Staff ‐Uniform Expense $3,200.00 $3,200.00 $179.95 6% $0.00 $3,200.00 1513590 63880 Expenditures Subscription ‐Membership, Dues, & Publ $4,749.00 $4,749.00 $832.62 18% $0.00 $4,749.00 1513590 64040 Expenditures Supplies ‐Maintenance $3,000.00 $0.00 $97.84 0 $0.00 $0.00 1513590 64080 Expenditures Supplies ‐Office $6,500.00 $6,500.00 $1,134.81 17% $0.00 $6,500.00 1513590 64200 Expenditures Supplies ‐Safety $2,500.00 $2,500.00 $297.77 12% $0.00 $2,500.00 1513590 64360 Expenditures Training  & Development $17,144.00 $7,790.00 $1,649.84 21% $0.00 $7,790.00 1513590 69100 Expenditures Srvcs ‐Information Technology $98,620.00 $98,620.00 $49,309.98 50% $0.00 $98,620.00 1513590 69200 Expenditures Liab  & Property Ins Charges $34,130.00 $34,130.00 $17,065.02 50% $0.00 $34,130.00 1617500 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.00 0% $0.00 $10.00 1617500 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $10.00 $0.00 0% $0.00 $10.00 1715120 51020 Expenditures Salary  & Wages $1,304,650.00 $1,417,825.00 $596,183.96 42% $0.00 $1,417,825.00 1715120 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $197.29 0 $0.00 $0.00 1715120 51040 Expenditures Overtime $50,150.00 $43,605.00 $32,355.92 74% $0.00 $43,605.00 1715120 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $817.56 0 $0.00 $0.00 1715120 51044 Expenditures FLSA  Overtime $0.00 $6,800.00 $5,177.78 76% $0.00 $6,800.00 1715120 51100 Expenditures Leave ‐Administrative Buyout Leave $4,900.00 $4,900.00 $0.00 0% $0.00 $4,900.00 1715120 51110 Expenditures Leave ‐Annual Buyoutave $33,400.00 $33,400.00 $18,049.43 54% $0.00 $33,400.00 1715120 51120 Expenditures Leave ‐Compensated Absences/S $6,600.00 $6,600.00 $2,830.90 43% $0.00 $6,600.00 1715120 52000 Expenditures Allowance ‐Auto $1,800.00 $1,800.00 $825.81 46% $0.00 $1,800.00 1715120 52200 Expenditures Allowance ‐Mobile CommunicationDevic $1,200.00 $1,200.00 $440.51 37% $0.00 $1,200.00 1715120 52300 Expenditures Allowance ‐Uniform $6,000.00 $6,600.00 $0.00 0% $0.00 $6,600.00 1715120 52400 Expenditures Benefit ‐ADD/ Life Insurance $4,125.50 $4,261.00 $1,232.29 29% $0.00 $4,261.00 1715120 52450 Expenditures Benefit ‐Worker's Compensation $251,598.21 $289,168.00 $93,845.41 32% $0.00 $289,168.00 1715120 52700 Expenditures Benefit ‐Deferred CompensationMatchin $23,500.00 $23,500.00 $7,241.64 31% $0.00 $23,500.00 1715120 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $0.00 $0.00 $745.54 0 $0.00 $0.00 1715120 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $1,600.00 $1,600.00 $0.00 0% $0.00 $1,600.00 1715120 52800 Expenditures Benefit ‐Dental $18,522.00 $19,698.00 $8,409.40 43% $0.00 $19,698.00 1715120 53000 Expenditures Benefit ‐Short/Long Term Disability $9,640.00 $10,144.00 $4,269.87 42% $0.00 $10,144.00 1715120 53100 Expenditures Benefit ‐Retiree Medicals $56,000.00 $56,000.00 $21,077.58 38% $0.00 $56,000.00 1715120 53300 Expenditures Benefit ‐PERS Health $284,672.50 $303,303.00 $140,933.19 46% $0.00 $303,303.00 1715120 53400 Expenditures Benefit ‐PERS Retirement $203,900.00 $386,325.00 $153,770.74 40% $0.00 $386,325.00 1715120 53600 Expenditures Benefit ‐Vision $7,560.00 $8,040.00 $3,211.00 40% $0.00 $8,040.00 1715120 53700 Expenditures Taxes ‐FICA/Medicare Employer $19,640.00 $21,353.00 $9,638.61 45% $0.00 $21,353.00 1715120 53900 Expenditures Allocate  Personnel Costs ‐$2,163,461.00 ‐$2,163,461.00 ‐$1,101,254.43 51% $0.00 ‐$2,163,461.00 1715120 60010 Expenditures Administrative  Costs $97,220.00 $97,220.00 $48,610.02 50% $0.00 $97,220.00 2/22/2025
35 444
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1715120 60440 Expenditures Contract  Srvcs‐Legal $10,000.00 $30,000.00 $1,603.00 5% $0.00 $30,000.00 1715120 60480 Expenditures Contract  Srvcs‐Other $17,180.00 $12,180.00 $1,919.25 16% $0.00 $12,180.00 1715120 60760 Expenditures Equipment ‐Computers < $5000 $2,500.00 $2,500.00 $0.00 0% $0.00 $2,500.00 1715120 60920 Expenditures Equipment ‐Software < $5000 $160.00 $160.00 $0.00 0% $0.00 $160.00 1715120 61200 Expenditures Fees ‐Credit Card Merchant $10,000.00 $12,000.00 $6,808.71 57% $0.00 $12,000.00 1715120 61910 Expenditures Lease ‐Facility Rent $16,362.00 $16,362.00 $6,692.14 41% $0.00 $16,362.00 1715120 61960 Expenditures Maintenance ‐General Maint/Repa $40,000.00 $33,000.00 $3,040.00 9% $0.00 $33,000.00 1715120 62000 Expenditures Maintenance ‐Building $35,000.00 $35,000.00 $13,538.42 39% $0.00 $35,000.00 1715120 62200 Expenditures Maintenance ‐Vehicle $18,000.00 $18,000.00 $9,634.54 54% $0.00 $18,000.00 1715120 62220 Expenditures Vehicle  Fuel $41,000.00 $41,000.00 $17,849.52 44% $0.00 $41,000.00 1715120 62440 Expenditures Other ‐Special Dept Expenditure $14,000.00 $14,000.00 $3,568.86 25% $0.00 $14,000.00 1715120 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $21,403.71 0 $0.00 $0.00 1715120 62680 Expenditures Postage $125.00 $0.00 $170.49 0 $0.00 $0.00 1715120 62720 Expenditures Printing $800.00 $800.00 $761.26 95% $0.00 $800.00 1715120 63800 Expenditures Staff ‐Uniform Expense $6,400.00 $6,400.00 $3,889.99 61% $0.00 $6,400.00 1715120 63880 Expenditures Subscription ‐Membership, Dues, & Publ $8,815.00 $8,815.00 $5,128.57 58% $0.00 $8,815.00 1715120 63920 Expenditures Supplies ‐Building & Ground $15,000.00 $15,000.00 $1,979.95 13% $0.00 $15,000.00 1715120 64040 Expenditures Supplies ‐Maintenance $0.00 $0.00 $22,763.04 0 $0.00 $0.00 1715120 64080 Expenditures Supplies ‐Office $40,000.00 $20,000.00 $3,761.04 19% $0.00 $20,000.00 1715120 64280 Expenditures Training ‐Conference/Meeting $4,700.00 $0.00 $0.00 0 $0.00 $0.00 1715120 64360 Expenditures Training  & Development $3,000.00 $2,700.00 $841.04 31% $0.00 $2,700.00 1715120 64600 Expenditures Utilities ‐Natural Gas $3,000.00 $500.00 $0.00 0% $0.00 $500.00 1715120 64640 Expenditures Utilities ‐Telephone $13,000.00 $13,000.00 $6,355.32 49% $0.00 $13,000.00 1715120 69000 Expenditures Allocate  O & M Expense ‐$739,147.00 ‐$739,147.00 ‐$356,893.97 48% $0.00 ‐$739,147.00 1715120 69100 Expenditures Srvcs ‐Information Technology $196,950.00 $196,950.00 $98,475.00 50% $0.00 $196,950.00 1715120 69200 Expenditures Liab  & Property Ins Charges $171,780.00 $171,780.00 $85,890.00 50% $0.00 $171,780.00 1715144 51020 Expenditures Salary  & Wages $841,300.00 $858,825.00 $357,264.93 42% $6,900.00 $865,725.00 1715144 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $222.77 0 $0.00 $0.00 1715144 51040 Expenditures Overtime $25,030.00 $22,527.00 $13,535.75 60% $0.00 $22,527.00 1715144 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $454.46 0 $0.00 $0.00 1715144 51044 Expenditures FLSA  Overtime $0.00 $1,700.00 $1,353.24 80% $0.00 $1,700.00 1715144 51060 Expenditures Part ‐Time Salary (PERS) $16,680.00 $18,080.00 $13,507.42 75% $0.00 $18,080.00 1715144 51080 Expenditures Part ‐Time Salary (PARS) $382,040.00 $332,044.15 $111,547.63 34% $0.00 $332,044.15 1715144 51100 Expenditures Leave ‐Administrative Buyout Leave $4,900.00 $4,900.00 $0.00 0% $0.00 $4,900.00 1715144 51110 Expenditures Leave ‐Annual Buyoutave $54,100.00 $54,100.00 $11,618.52 21% $0.00 $54,100.00 1715144 51120 Expenditures Leave ‐Compensated Absences/S $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 1715144 52000 Expenditures Allowance ‐Auto $1,800.00 $1,800.00 $825.81 46% $0.00 $1,800.00 1715144 52200 Expenditures Allowance ‐Mobile CommunicationDevic $480.00 $480.00 $770.60 161% $0.00 $480.00 1715144 52400 Expenditures Benefit ‐ADD/ Life Insurance $2,781.50 $2,782.00 $793.30 29% $0.00 $2,782.00 1715144 52450 Expenditures Benefit ‐Worker's Compensation $34,131.05 $35,654.00 $11,736.98 33% $254.00 $35,908.00 1715144 52700 Expenditures Benefit ‐Deferred CompensationMatchin $11,900.00 $11,900.00 $2,293.71 19% $0.00 $11,900.00 1715144 52701 Expenditures Benefit ‐Deferred Comp NTWD401aMatc $0.00 $0.00 $745.54 0 $0.00 $0.00 1715144 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $1,600.00 $1,600.00 $0.00 0% $0.00 $1,600.00 1715144 52800 Expenditures Benefit ‐Dental $10,878.00 $10,878.00 $4,010.60 37% $0.00 $10,878.00 1715144 53000 Expenditures Benefit ‐Short/Long Term Disability $5,866.00 $5,866.00 $2,332.42 40% $38.00 $5,904.00 1715144 53200 Expenditures Benefit ‐PARS Retirement $4,966.52 $5,355.00 $1,448.85 27% $0.00 $5,355.00 1715144 53300 Expenditures Benefit ‐PERS Health $168,267.50 $168,268.00 $69,745.35 41% $0.00 $168,268.00 1715144 53400 Expenditures Benefit ‐PERS Retirement $131,500.00 $226,075.00 $98,974.18 44% $2,450.00 $228,525.00 1715144 53600 Expenditures Benefit ‐Vision $4,440.00 $4,440.00 $1,531.40 34% $0.00 $4,440.00 2/22/2025
36 445
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1715144 53700 Expenditures Taxes ‐FICA/Medicare Employer $18,320.00 $19,028.00 $7,387.78 39% $100.00 $19,128.00 1715144 53800 Expenditures Taxes ‐Unemployment Insurance $0.00 $0.00 $4,069.00 0 $0.00 $0.00 1715144 53980 Expenditures Vacancy  Factor ‐$56,362.00 ‐$296,362.00 $0.00 0% $0.00 ‐$296,362.00 1715144 60010 Expenditures Administrative  Costs $3,040.00 $3,040.00 $1,519.98 50% $0.00 $3,040.00 1715144 60020 Expenditures Advertising $200.00 $200.00 $0.00 0% $0.00 $200.00 1715144 60480 Expenditures Contract  Srvcs‐Other $0.00 $8,318.31 $37,312.48 449% $0.00 $8,318.31 1715144 60520 Expenditures Contract  Srvcs‐Property Tax $8,800.00 $8,800.00 $51.74 1% $0.00 $8,800.00 1715144 60800 Expenditures Equipment  < $5000 $2,000.00 $2,000.00 $0.00 0% $0.00 $2,000.00 1715144 60840 Expenditures Equipment ‐Furniture < $5000 $18,500.00 $0.00 $438.62 0 $0.00 $0.00 1715144 61200 Expenditures Fees ‐Credit Card Merchant $2,000.00 $82.96 $82.96 100% $0.00 $82.96 1715144 61600 Expenditures Overhead  Allocation $57,137.00 $57,137.00 $27,588.31 48% $0.00 $57,137.00 1715144 61960 Expenditures Maintenance ‐General Maint/Repa $2,400.00 $2,400.00 $895.00 37% $0.00 $2,400.00 1715144 62000 Expenditures Maintenance ‐Building $100,000.00 $96,458.40 $41,029.02 43% $0.00 $96,458.40 1715144 62090 Expenditures Maintenance ‐Pool $600.00 $600.00 $9,701.44 1617% $0.00 $600.00 1715144 62440 Expenditures Other ‐Special Dept Expenditure $11,400.00 $4,820.00 $2,761.59 57% $0.00 $4,820.00 1715144 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $13,803.83 0 $0.00 $0.00 1715144 62680 Expenditures Postage $50.00 $50.00 $0.00 0% $0.00 $50.00 1715144 62720 Expenditures Printing $400.00 $317.04 $76.13 24% $0.00 $317.04 1715144 62800 Expenditures Prior  Period Expense $0.00 $0.00 $3,458.00 0 $0.00 $0.00 1715144 62840 Expenditures Program ‐Adult & Youth Sports $11,400.00 $11,400.00 $913.46 8% $0.00 $11,400.00 1715144 63240 Expenditures Program ‐Recreation & Excursions $275,000.00 $331,189.85 $124,611.17 38% $0.00 $331,189.85 1715144 63360 Expenditures Program ‐Special Events $21,000.00 $21,000.00 $10,954.09 52% $0.00 $21,000.00 1715144 63800 Expenditures Staff ‐Uniform Expense $2,650.00 $2,650.00 $0.00 0% $0.00 $2,650.00 1715144 63880 Expenditures Subscription ‐Membership, Dues, & Publ $5,000.00 $5,000.00 $1,239.23 25% $0.00 $5,000.00 1715144 64040 Expenditures Supplies ‐Maintenance $0.00 $0.00 $32.35 0 $0.00 $0.00 1715144 64080 Expenditures Supplies ‐Office $1,000.00 $1,000.00 $695.76 70% $0.00 $1,000.00 1715144 64280 Expenditures Training ‐Conference/Meeting $9,450.00 $0.00 $0.00 0 $0.00 $0.00 1715144 64360 Expenditures Training  & Development $3,000.00 $1,500.00 $85.84 6% $0.00 $1,500.00 1715144 64480 Expenditures Utilities ‐Communications $0.00 $1,680.00 $560.00 33% $0.00 $1,680.00 1715144 64520 Expenditures Utilities ‐Electric $73,500.00 $73,500.00 $44,527.92 61% $0.00 $73,500.00 1715144 64600 Expenditures Utilities ‐Natural Gas $7,350.00 $7,350.00 $863.22 12% $0.00 $7,350.00 1715144 69100 Expenditures Srvcs ‐Information Technology $82,770.00 $82,770.00 $41,385.00 50% $0.00 $82,770.00 1715144 69200 Expenditures Liab  & Property Ins Charges $264,840.00 $264,840.00 $132,420.00 50% $0.00 $264,840.00 1715162 51020 Expenditures Salary  & Wages $293,506.00 $293,506.00 $149,401.71 51% $0.00 $293,506.00 1715162 60010 Expenditures Administrative  Costs $3,520.00 $3,520.00 $1,759.98 50% $0.00 $3,520.00 1715162 60440 Expenditures Contract  Srvcs‐Legal $0.00 $0.00 $568.00 0 $0.00 $0.00 1715162 60480 Expenditures Contract  Srvcs‐Other $53,000.00 $0.00 $0.00 0 $0.00 $0.00 1715162 60520 Expenditures Contract  Srvcs‐Property Tax $15,000.00 $15,000.00 $80.94 1% $0.00 $15,000.00 1715162 61000 Expenditures Fees ‐Bank Administration $0.00 $180.00 $53.27 30% $0.00 $180.00 1715162 61480 Expenditures Fees ‐Investment Admin Expense $1,000.00 $800.00 $194.86 24% $0.00 $800.00 1715162 61600 Expenditures Overhead  Allocation $100,749.00 $100,749.00 $48,646.15 48% $0.00 $100,749.00 1715162 61910 Expenditures Lease ‐Facility Rent $4,128.00 $4,128.00 $3,172.63 77% $0.00 $4,128.00 1715162 61960 Expenditures Maintenance ‐General Maint/Repa $73,500.00 $78,000.00 $12,624.85 16% $0.00 $78,000.00 1715162 62000 Expenditures Maintenance ‐Building $53,990.00 $53,990.00 $1,065.00 2% $0.00 $53,990.00 1715162 62040 Expenditures Maintenance ‐Landscape $970,207.30 $970,207.30 $334,708.55 34% $0.00 $970,207.30 1715162 62440 Expenditures Other ‐Special Dept Expenditure $1,200.00 $1,200.00 $0.00 0% $0.00 $1,200.00 1715162 62800 Expenditures Prior  Period Expense $0.00 $0.00 $755.00 0 $0.00 $0.00 1715162 63920 Expenditures Supplies ‐Building & Ground $0.00 $0.00 $3,385.79 0 $0.00 $0.00 1715162 64520 Expenditures Utilities ‐Electric $240,637.00 $240,637.00 $138,446.19 58% $0.00 $240,637.00 2/22/2025
37 446
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1715162 64660 Expenditures Utilities ‐Water $735,412.00 $735,412.00 $507,891.82 69% $0.00 $735,412.00 1715162 71010 Expenditures Furniture  & Fixtures $50,000.00 $50,000.00 $43,661.08 87% $0.00 $50,000.00 1715166 62040 Expenditures Maintenance ‐Landscape $60,000.00 $60,000.00 $48,712.00 81% $0.00 $60,000.00 1800050 51020 Expenditures Salary  & Wages $410,913.00 $410,913.00 $209,164.74 51% $0.00 $410,913.00 1800050 60480 Expenditures Contract  Srvcs‐Other $173,300.00 $194,728.14 $31,110.47 16% $0.00 $194,728.14 1800050 60520 Expenditures Contract  Srvcs‐Property Tax $7,893.00 $7,893.00 $0.00 0% $0.00 $7,893.00 1800050 60560 Expenditures Contract  Srvcs‐Street Sweeping $152,472.00 $152,472.00 $67,149.42 44% $0.00 $152,472.00 1800050 60880 Expenditures Equipment ‐Safety $3,500.00 $3,500.00 $780.32 22% $0.00 $3,500.00 1800050 61600 Expenditures Overhead  Allocation $137,002.00 $137,002.00 $66,150.74 48% $0.00 $137,002.00 1800050 61910 Expenditures Lease ‐Facility Rent $0.00 $0.00 $249.00 0 $0.00 $0.00 1800050 61960 Expenditures Maintenance ‐General Maint/Repa $32,550.00 $27,550.00 $812.25 3% $0.00 $27,550.00 1800050 62040 Expenditures Maintenance ‐Landscape $888,158.83 $888,158.83 $310,635.80 35% $0.00 $888,158.83 1800050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $5,476.80 0 $0.00 $0.00 1800050 64040 Expenditures Supplies ‐Maintenance $0.00 $0.00 $6.30 0 $0.00 $0.00 1800050 64520 Expenditures Utilities ‐Electric $9,030.00 $9,030.00 $1,579.48 17% $0.00 $9,030.00 1800050 64660 Expenditures Utilities ‐Water $490,121.00 $490,121.00 $262,103.71 53% $0.00 $490,121.00 1810050 51020 Expenditures Salary  & Wages $39,660.00 $39,660.00 $20,187.91 51% $0.00 $39,660.00 1810050 60480 Expenditures Contract  Srvcs‐Other $8,080.00 $8,080.00 $3,793.14 47% $0.00 $8,080.00 1810050 60520 Expenditures Contract  Srvcs‐Property Tax $836.41 $836.41 $0.00 0% $0.00 $836.41 1810050 61040 Expenditures Fees ‐Bond Administration $80.00 $80.00 $20.75 26% $0.00 $80.00 1810050 61600 Expenditures Overhead  Allocation $12,076.00 $12,076.00 $5,830.84 48% $0.00 $12,076.00 1810050 61910 Expenditures Lease ‐Facility Rent $0.00 $0.00 $1,143.60 0 $0.00 $0.00 1810050 62040 Expenditures Maintenance ‐Landscape $65,725.54 $65,725.54 $17,888.94 27% $0.00 $65,725.54 1810050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $675.00 0 $0.00 $0.00 1810050 64520 Expenditures Utilities ‐Electric $1,560.81 $1,560.81 $287.46 18% $0.00 $1,560.81 1810050 64560 Expenditures Utilities ‐Electric‐Street Lighting $29,677.00 $29,677.00 $7,396.29 25% $0.00 $29,677.00 1810050 64660 Expenditures Utilities ‐Water $73,664.25 $60,519.14 $39,571.43 65% $0.00 $60,519.14 1820050 51020 Expenditures Salary  & Wages $99,127.00 $99,127.00 $50,458.06 51% $0.00 $99,127.00 1820050 60480 Expenditures Contract  Srvcs‐Other $18,050.00 $18,050.00 $8,486.56 47% $0.00 $18,050.00 1820050 60520 Expenditures Contract  Srvcs‐Property Tax $2,053.93 $2,053.93 $0.00 0% $0.00 $2,053.93 1820050 61040 Expenditures Fees ‐Bond Administration $180.00 $180.00 $46.43 26% $0.00 $180.00 1820050 61600 Expenditures Overhead  Allocation $30,183.00 $30,183.00 $14,573.72 48% $0.00 $30,183.00 1820050 61960 Expenditures Maintenance ‐General Maint/Repa $0.00 $7,111.84 $7,111.84 100% $0.00 $7,111.84 1820050 62040 Expenditures Maintenance ‐Landscape $169,272.83 $169,272.83 $61,690.67 36% $0.00 $169,272.83 1820050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $3,126.63 0 $0.00 $0.00 1820050 64520 Expenditures Utilities ‐Electric $4,327.75 $4,327.75 $813.96 19% $0.00 $4,327.75 1820050 64560 Expenditures Utilities ‐Electric‐Street Lighting $65,899.82 $65,899.82 $16,423.95 25% $0.00 $65,899.82 1820050 64660 Expenditures Utilities ‐Water $78,900.63 $48,136.06 $48,146.58 100% $0.00 $48,136.06 1830050 51020 Expenditures Salary  & Wages $8,992.00 $8,992.00 $4,577.14 51% $0.00 $8,992.00 1830050 60480 Expenditures Contract  Srvcs‐Other $1,660.00 $1,660.00 $776.89 47% $0.00 $1,660.00 1830050 60520 Expenditures Contract  Srvcs‐Property Tax $186.44 $186.44 $0.00 0% $0.00 $186.44 1830050 61040 Expenditures Fees ‐Bond Administration $20.00 $20.00 $4.25 21% $0.00 $20.00 1830050 61600 Expenditures Overhead  Allocation $2,738.00 $2,738.00 $1,322.03 48% $0.00 $2,738.00 1830050 62040 Expenditures Maintenance ‐Landscape $12,859.96 $12,859.96 $3,429.32 27% $0.00 $12,859.96 1830050 64520 Expenditures Utilities ‐Electric $465.20 $465.20 $89.10 19% $0.00 $465.20 1830050 64560 Expenditures Utilities ‐Electric‐Street Lighting $6,009.82 $6,009.82 $1,497.80 25% $0.00 $6,009.82 1830050 64660 Expenditures Utilities ‐Water $13,191.80 $10,619.81 $7,234.58 68% $0.00 $10,619.81 1840050 51020 Expenditures Salary  & Wages $19,759.00 $19,759.00 $10,057.81 51% $0.00 $19,759.00 1840050 60480 Expenditures Contract  Srvcs‐Other $5,870.00 $5,870.00 $2,751.16 47% $0.00 $5,870.00 2/22/2025
38 447
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
1840050 60520 Expenditures Contract  Srvcs‐Property Tax $449.67 $449.67 $0.00 0% $0.00 $449.67 1840050 61040 Expenditures Fees ‐Bond Administration $60.00 $60.00 $15.05 25% $0.00 $60.00 1840050 61600 Expenditures Overhead  Allocation $6,016.00 $6,016.00 $2,904.80 48% $0.00 $6,016.00 1840050 62040 Expenditures Maintenance ‐Landscape $18,285.69 $18,285.69 $6,673.75 36% $0.00 $18,285.69 1840050 64520 Expenditures Utilities ‐Electric $749.88 $749.88 $140.44 19% $0.00 $749.88 1840050 64560 Expenditures Utilities ‐Electric‐Street Lighting $22,214.22 $22,214.22 $5,536.36 25% $0.00 $22,214.22 1840050 64660 Expenditures Utilities ‐Water $38,462.41 $34,805.27 $35,099.48 101% $0.00 $34,805.27 1850050 51020 Expenditures Salary  & Wages $2,096.00 $2,096.00 $1,066.92 51% $0.00 $2,096.00 1850050 60480 Expenditures Contract  Srvcs‐Other $1,660.00 $1,660.00 $772.33 47% $0.00 $1,660.00 1850050 60520 Expenditures Contract  Srvcs‐Property Tax $63.98 $63.98 $0.00 0% $0.00 $63.98 1850050 61040 Expenditures Fees ‐Bond Administration $20.00 $20.00 $4.23 21% $0.00 $20.00 1850050 61600 Expenditures Overhead  Allocation $638.00 $638.00 $308.06 48% $0.00 $638.00 1850050 62040 Expenditures Maintenance ‐Landscape $978.76 $978.76 $261.00 27% $0.00 $978.76 1850050 64520 Expenditures Utilities ‐Electric $26.88 $26.88 $5.73 21% $0.00 $26.88 1850050 64560 Expenditures Utilities ‐Electric‐Street Lighting $6,028.14 $6,028.14 $1,502.37 25% $0.00 $6,028.14 1850050 64660 Expenditures Utilities ‐Water $4,280.30 $4,084.55 $2,983.87 73% $0.00 $4,084.55 1860050 51020 Expenditures Salary  & Wages $13,169.00 $13,169.00 $6,703.34 51% $0.00 $13,169.00 1860050 60480 Expenditures Contract  Srvcs‐Other $660.00 $660.00 $306.18 46% $0.00 $660.00 1860050 60520 Expenditures Contract  Srvcs‐Property Tax $245.67 $245.67 $0.00 0% $0.00 $245.67 1860050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.68 17% $0.00 $10.00 1860050 61600 Expenditures Overhead  Allocation $4,010.00 $4,010.00 $1,936.21 48% $0.00 $4,010.00 1860050 62040 Expenditures Maintenance ‐Landscape $20,088.55 $20,088.55 $5,900.45 29% $0.00 $20,088.55 1860050 64520 Expenditures Utilities ‐Electric $473.12 $473.12 $98.14 21% $0.00 $473.12 1860050 64560 Expenditures Utilities ‐Electric‐Street Lighting $2,643.35 $2,643.35 $658.79 25% $0.00 $2,643.35 1860050 64660 Expenditures Utilities ‐Water $14,018.20 $10,000.49 $7,698.85 77% $0.00 $10,000.49 1880050 51020 Expenditures Salary  & Wages $31,315.00 $31,315.00 $15,940.10 51% $0.00 $31,315.00 1880050 60480 Expenditures Contract  Srvcs‐Other $2,830.00 $2,830.00 $1,320.73 47% $0.00 $2,830.00 1880050 60520 Expenditures Contract  Srvcs‐Property Tax $602.48 $602.48 $0.00 0% $0.00 $602.48 1880050 61040 Expenditures Fees ‐Bond Administration $30.00 $30.00 $7.23 24% $0.00 $30.00 1880050 61600 Expenditures Overhead  Allocation $9,535.00 $9,535.00 $4,603.93 48% $0.00 $9,535.00 1880050 62040 Expenditures Maintenance ‐Landscape $59,183.70 $59,183.70 $16,103.74 27% $0.00 $59,183.70 1880050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $753.02 0 $0.00 $0.00 1880050 64520 Expenditures Utilities ‐Electric $1,454.45 $1,454.45 $321.02 22% $0.00 $1,454.45 1880050 64560 Expenditures Utilities ‐Electric‐Street Lighting $10,369.45 $10,369.45 $2,584.34 25% $0.00 $10,369.45 1880050 64660 Expenditures Utilities ‐Water $75,773.28 $63,936.54 $43,425.23 68% $0.00 $63,936.54 1890050 60520 Expenditures Contract  Srvcs‐Property Tax $20.29 $20.29 $0.00 0% $0.00 $20.29 1890050 64560 Expenditures Utilities ‐Electric‐Street Lighting $4,673.00 $4,673.00 $1,222.86 26% $0.00 $4,673.00 2000050 51020 Expenditures Salary  & Wages $129,788.00 $129,788.00 $66,065.26 51% $0.00 $129,788.00 2000050 60480 Expenditures Contract  Srvcs‐Other $7,869.00 $7,869.00 $3,750.69 48% $0.00 $7,869.00 2000050 60520 Expenditures Contract  Srvcs‐Property Tax $440.75 $440.75 $0.00 0% $0.00 $440.75 2000050 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $2.24 11% $0.00 $20.00 2000050 61040 Expenditures Fees ‐Bond Administration $30.00 $30.00 $6.70 22% $0.00 $30.00 2000050 61480 Expenditures Fees ‐Investment Admin Expense $22.37 $40.37 $6.97 17% $0.00 $40.37 2000050 61600 Expenditures Overhead  Allocation $39,519.00 $39,519.00 $19,081.55 48% $0.00 $39,519.00 2000050 62000 Expenditures Maintenance ‐Building $0.00 $0.00 $83.63 0 $0.00 $0.00 2000050 62040 Expenditures Maintenance ‐Landscape $199,828.51 $199,828.51 $64,257.46 32% $0.00 $199,828.51 2000050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $1,408.37 0 $0.00 $0.00 2000050 64520 Expenditures Utilities ‐Electric $3,771.60 $3,771.60 $827.35 22% $0.00 $3,771.60 2000050 64560 Expenditures Utilities ‐Electric‐Street Lighting $9,490.82 $9,490.82 $2,365.36 25% $0.00 $9,490.82 2/22/2025
39 448
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2000050 64660 Expenditures Utilities ‐Water $129,677.71 $129,677.71 $74,409.11 57% $0.00 $129,677.71 2020050 51020 Expenditures Salary  & Wages $36,891.00 $36,891.00 $18,778.42 51% $0.00 $36,891.00 2020050 60480 Expenditures Contract  Srvcs‐Other $4,529.00 $4,529.00 $2,143.51 47% $0.00 $4,529.00 2020050 60520 Expenditures Contract  Srvcs‐Property Tax $194.44 $194.44 $0.00 0% $0.00 $194.44 2020050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $2.84 28% $0.00 $10.00 2020050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $2.53 25% $0.00 $10.00 2020050 61480 Expenditures Fees ‐Investment Admin Expense $16.36 $30.36 $10.91 36% $0.00 $30.36 2020050 61600 Expenditures Overhead  Allocation $11,233.00 $11,233.00 $5,423.80 48% $0.00 $11,233.00 2020050 61960 Expenditures Maintenance ‐General Maint/Repa $125.00 $125.00 $0.00 0% $0.00 $125.00 2020050 62040 Expenditures Maintenance ‐Landscape $29,393.01 $29,393.01 $5,778.12 20% $0.00 $29,393.01 2020050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $428.59 0 $0.00 $0.00 2020050 64520 Expenditures Utilities ‐Electric $640.58 $640.58 $133.78 21% $0.00 $640.58 2020050 64560 Expenditures Utilities ‐Electric‐Street Lighting $3,607.94 $3,607.94 $899.20 25% $0.00 $3,607.94 2020050 64660 Expenditures Utilities ‐Water $55,321.95 $55,321.95 $36,515.81 66% $0.00 $55,321.95 2030050 51020 Expenditures Salary  & Wages $4,853.00 $4,853.00 $2,470.30 51% $0.00 $4,853.00 2030050 60480 Expenditures Contract  Srvcs‐Other $2,884.00 $2,884.00 $1,347.06 47% $0.00 $2,884.00 2030050 60520 Expenditures Contract  Srvcs‐Property Tax $99.40 $99.40 $0.00 0% $0.00 $99.40 2030050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.41 4% $0.00 $10.00 2030050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $0.30 3% $0.00 $10.00 2030050 61480 Expenditures Fees ‐Investment Admin Expense $1.00 $5.00 $1.34 27% $0.00 $5.00 2030050 61600 Expenditures Overhead  Allocation $1,478.00 $1,478.00 $713.64 48% $0.00 $1,478.00 2030050 61960 Expenditures Maintenance ‐General Maint/Repa $3,257.00 $3,257.00 $0.00 0% $0.00 $3,257.00 2030050 62040 Expenditures Maintenance ‐Landscape $2,575.51 $2,575.51 $686.80 27% $0.00 $2,575.51 2030050 64520 Expenditures Utilities ‐Electric $46.00 $46.00 $9.50 21% $0.00 $46.00 2030050 64560 Expenditures Utilities ‐Electric‐Street Lighting $397.35 $397.35 $99.03 25% $0.00 $397.35 2030050 64660 Expenditures Utilities ‐Water $3,150.00 $3,150.00 $1,120.08 36% $0.00 $3,150.00 2040050 51020 Expenditures Salary  & Wages $14,697.00 $14,697.00 $7,481.13 51% $0.00 $14,697.00 2040050 60480 Expenditures Contract  Srvcs‐Other $4,317.00 $4,317.00 $2,037.88 47% $0.00 $4,317.00 2040050 60520 Expenditures Contract  Srvcs‐Property Tax $185.26 $185.26 $0.00 0% $0.00 $185.26 2040050 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $4.58 23% $0.00 $20.00 2040050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $2.28 23% $0.00 $10.00 2040050 61480 Expenditures Fees ‐Investment Admin Expense $27.53 $50.53 $17.49 35% $0.00 $50.53 2040050 61600 Expenditures Overhead  Allocation $4,475.00 $4,475.00 $2,160.73 48% $0.00 $4,475.00 2040050 62040 Expenditures Maintenance ‐Landscape $18,096.90 $18,096.90 $5,138.62 28% $0.00 $18,096.90 2040050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $450.00 0 $0.00 $0.00 2040050 64520 Expenditures Utilities ‐Electric $461.39 $461.39 $102.28 22% $0.00 $461.39 2040050 64560 Expenditures Utilities ‐Electric‐Street Lighting $3,228.41 $3,228.41 $804.61 25% $0.00 $3,228.41 2040050 64660 Expenditures Utilities ‐Water $17,097.89 $17,097.89 $4,119.72 24% $0.00 $17,097.89 2050050 51020 Expenditures Salary  & Wages $7,152.00 $7,152.00 $3,640.54 51% $0.00 $7,152.00 2050050 60480 Expenditures Contract  Srvcs‐Other $3,824.00 $3,824.00 $1,798.78 47% $0.00 $3,824.00 2050050 60520 Expenditures Contract  Srvcs‐Property Tax $146.74 $146.74 $0.00 0% $0.00 $146.74 2050050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.20 2% $0.00 $10.00 2050050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.73 17% $0.00 $10.00 2050050 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $5.00 $0.50 10% $0.00 $5.00 2050050 61600 Expenditures Overhead  Allocation $2,178.00 $2,178.00 $1,051.63 48% $0.00 $2,178.00 2050050 62040 Expenditures Maintenance ‐Landscape $4,258.17 $4,258.17 $1,135.52 27% $0.00 $4,258.17 2050050 64520 Expenditures Utilities ‐Electric $86.63 $86.63 $18.66 22% $0.00 $86.63 2050050 64560 Expenditures Utilities ‐Electric‐Street Lighting $2,582.95 $2,582.95 $643.74 25% $0.00 $2,582.95 2050050 64660 Expenditures Utilities ‐Water $8,400.40 $8,400.40 $6,880.17 82% $0.00 $8,400.40 2/22/2025
40 449
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2060050 51020 Expenditures Salary  & Wages $4,827.00 $4,827.00 $2,457.06 51% $0.00 $4,827.00 2060050 60480 Expenditures Contract  Srvcs‐Other $3,750.00 $3,750.00 $1,764.27 47% $0.00 $3,750.00 2060050 60520 Expenditures Contract  Srvcs‐Property Tax $144.62 $144.62 $0.00 0% $0.00 $144.62 2060050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $2.45 25% $0.00 $10.00 2060050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.58 16% $0.00 $10.00 2060050 61480 Expenditures Fees ‐Investment Admin Expense $14.13 $30.13 $9.32 31% $0.00 $30.13 2060050 61600 Expenditures Overhead  Allocation $1,470.00 $1,470.00 $709.78 48% $0.00 $1,470.00 2060050 62040 Expenditures Maintenance ‐Landscape $1,940.21 $1,940.21 $517.40 27% $0.00 $1,940.21 2060050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $200.00 0 $0.00 $0.00 2060050 64520 Expenditures Utilities ‐Electric $141.50 $141.50 $31.61 22% $0.00 $141.50 2060050 64560 Expenditures Utilities ‐Electric‐Street Lighting $2,235.07 $2,235.07 $557.04 25% $0.00 $2,235.07 2060050 64660 Expenditures Utilities ‐Water $2,790.84 $2,790.84 $1,588.11 57% $0.00 $2,790.84 2070050 51020 Expenditures Salary  & Wages $7,820.00 $7,820.00 $3,980.57 51% $0.00 $7,820.00 2070050 60480 Expenditures Contract  Srvcs‐Other $3,878.00 $3,878.00 $1,825.18 47% $0.00 $3,878.00 2070050 60520 Expenditures Contract  Srvcs‐Property Tax $154.16 $154.16 $0.00 0% $0.00 $154.16 2070050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.73 7% $0.00 $10.00 2070050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.73 17% $0.00 $10.00 2070050 61480 Expenditures Fees ‐Investment Admin Expense $3.00 $10.00 $2.84 28% $0.00 $10.00 2070050 61600 Expenditures Overhead  Allocation $2,381.00 $2,381.00 $1,149.66 48% $0.00 $2,381.00 2070050 62040 Expenditures Maintenance ‐Landscape $2,609.61 $2,609.61 $1,405.84 54% $0.00 $2,609.61 2070050 64520 Expenditures Utilities ‐Electric $77.03 $77.03 $15.92 21% $0.00 $77.03 2070050 64560 Expenditures Utilities ‐Electric‐Street Lighting $2,239.84 $2,239.84 $558.23 25% $0.00 $2,239.84 2070050 64660 Expenditures Utilities ‐Water $8,170.00 $8,170.00 $6,842.53 84% $0.00 $8,170.00 2080050 51020 Expenditures Salary  & Wages $37,898.00 $37,898.00 $19,291.00 51% $0.00 $37,898.00 2080050 60480 Expenditures Contract  Srvcs‐Other $4,161.00 $4,161.00 $1,978.90 48% $0.00 $4,161.00 2080050 60520 Expenditures Contract  Srvcs‐Property Tax $259.67 $259.67 $0.00 0% $0.00 $259.67 2080050 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $6.03 30% $0.00 $20.00 2080050 61040 Expenditures Fees ‐Bond Administration $20.00 $20.00 $3.73 19% $0.00 $20.00 2080050 61480 Expenditures Fees ‐Investment Admin Expense $49.32 $80.32 $20.69 26% $0.00 $80.32 2080050 61600 Expenditures Overhead  Allocation $11,539.00 $11,539.00 $5,571.55 48% $0.00 $11,539.00 2080050 62040 Expenditures Maintenance ‐Landscape $74,322.79 $74,322.79 $13,363.12 18% $0.00 $74,322.79 2080050 64520 Expenditures Utilities ‐Electric $1,504.62 $1,504.62 $312.31 21% $0.00 $1,504.62 2080050 64560 Expenditures Utilities ‐Electric‐Street Lighting $5,513.05 $5,513.05 $1,373.99 25% $0.00 $5,513.05 2080050 64660 Expenditures Utilities ‐Water $37,000.00 $37,000.00 $25,375.54 69% $0.00 $37,000.00 2090050 51020 Expenditures Salary  & Wages $14,278.00 $14,278.00 $7,267.85 51% $0.00 $14,278.00 2090050 60480 Expenditures Contract  Srvcs‐Other $3,262.00 $3,262.00 $1,530.72 47% $0.00 $3,262.00 2090050 60520 Expenditures Contract  Srvcs‐Property Tax $125.54 $125.54 $0.00 0% $0.00 $125.54 2090050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.80 8% $0.00 $10.00 2090050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $0.85 9% $0.00 $10.00 2090050 61480 Expenditures Fees ‐Investment Admin Expense $3.91 $10.91 $3.28 30% $0.00 $10.91 2090050 61600 Expenditures Overhead  Allocation $4,348.00 $4,348.00 $2,099.41 48% $0.00 $4,348.00 2090050 61960 Expenditures Maintenance ‐General Maint/Repa $1,109.00 $1,109.00 $0.00 0% $0.00 $1,109.00 2090050 62040 Expenditures Maintenance ‐Landscape $8,567.44 $8,567.44 $3,400.64 40% $0.00 $8,567.44 2090050 64520 Expenditures Utilities ‐Electric $265.65 $265.65 $54.97 21% $0.00 $265.65 2090050 64560 Expenditures Utilities ‐Electric‐Street Lighting $1,219.62 $1,219.62 $303.96 25% $0.00 $1,219.62 2090050 64660 Expenditures Utilities ‐Water $22,050.00 $22,050.00 $18,193.20 83% $0.00 $22,050.00 2100050 51020 Expenditures Salary  & Wages $39,226.00 $39,226.00 $19,966.99 51% $0.00 $39,226.00 2100050 60480 Expenditures Contract  Srvcs‐Other $7,172.00 $7,172.00 $3,405.46 47% $0.00 $7,172.00 2100050 60520 Expenditures Contract  Srvcs‐Property Tax $351.83 $351.83 $0.00 0% $0.00 $351.83 2/22/2025
41 450
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2100050 61040 Expenditures Fees ‐Bond Administration $30.00 $30.00 $5.30 18% $0.00 $30.00 2100050 61480 Expenditures Fees ‐Investment Admin Expense $2.99 $0.00 $0.00 0 $0.00 $0.00 2100050 61600 Expenditures Overhead  Allocation $11,944.00 $11,944.00 $5,767.10 48% $0.00 $11,944.00 2100050 62040 Expenditures Maintenance ‐Landscape $48,023.55 $48,023.55 $16,287.03 34% $0.00 $48,023.55 2100050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $235.04 0 $0.00 $0.00 2100050 64520 Expenditures Utilities ‐Electric $980.75 $980.75 $206.50 21% $0.00 $980.75 2100050 64560 Expenditures Utilities ‐Electric‐Street Lighting $7,531.70 $7,531.70 $1,877.09 25% $0.00 $7,531.70 2100050 64660 Expenditures Utilities ‐Water $63,000.00 $63,000.00 $56,053.41 89% $0.00 $63,000.00 2110050 51020 Expenditures Salary  & Wages $12,538.00 $12,538.00 $6,382.15 51% $0.00 $12,538.00 2110050 60480 Expenditures Contract  Srvcs‐Other $6,380.00 $6,380.00 $3,011.29 47% $0.00 $6,380.00 2110050 60520 Expenditures Contract  Srvcs‐Property Tax $187.38 $187.38 $0.00 0% $0.00 $187.38 2110050 61040 Expenditures Fees ‐Bond Administration $30.00 $30.00 $7.10 24% $0.00 $30.00 2110050 61600 Expenditures Overhead  Allocation $3,818.00 $3,818.00 $1,843.50 48% $0.00 $3,818.00 2110050 62040 Expenditures Maintenance ‐Landscape $4,137.82 $4,137.82 $1,103.40 27% $0.00 $4,137.82 2110050 64520 Expenditures Utilities ‐Electric $105.00 $105.00 $17.29 16% $0.00 $105.00 2110050 64560 Expenditures Utilities ‐Electric‐Street Lighting $4,740.75 $4,740.75 $1,181.52 25% $0.00 $4,740.75 2110050 64660 Expenditures Utilities ‐Water $12,600.00 $12,600.00 $8,756.45 69% $0.00 $12,600.00 2120050 51020 Expenditures Salary  & Wages $177,026.00 $177,026.00 $90,110.56 51% $0.00 $177,026.00 2120050 60480 Expenditures Contract  Srvcs‐Other $14,358.00 $14,358.00 $6,855.82 48% $0.00 $14,358.00 2120050 60520 Expenditures Contract  Srvcs‐Property Tax $763.66 $763.66 $0.00 0% $0.00 $763.66 2120050 61000 Expenditures Fees ‐Bank Administration $0.00 $90.00 $47.83 53% $0.00 $90.00 2120050 61040 Expenditures Fees ‐Bond Administration $60.00 $60.00 $15.28 25% $0.00 $60.00 2120050 61480 Expenditures Fees ‐Investment Admin Expense $154.88 $400.88 $191.67 48% $0.00 $400.88 2120050 61600 Expenditures Overhead  Allocation $53,902.00 $53,902.00 $26,026.31 48% $0.00 $53,902.00 2120050 61910 Expenditures Lease ‐Facility Rent $6,173.00 $6,173.00 $2,113.20 34% $0.00 $6,173.00 2120050 61960 Expenditures Maintenance ‐General Maint/Repa $17,673.00 $17,673.00 $5,743.75 33% $0.00 $17,673.00 2120050 62040 Expenditures Maintenance ‐Landscape $295,174.04 $295,174.04 $39,379.52 13% $0.00 $295,174.04 2120050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $600.00 0 $0.00 $0.00 2120050 64520 Expenditures Utilities ‐Electric $3,302.81 $3,302.81 $768.48 23% $0.00 $3,302.81 2120050 64560 Expenditures Utilities ‐Electric‐Street Lighting $11,550.00 $11,550.00 $2,878.56 25% $0.00 $11,550.00 2120050 64660 Expenditures Utilities ‐Water $46,200.00 $46,200.00 $51,514.82 112% $0.00 $46,200.00 2130050 51020 Expenditures Salary  & Wages $77,882.00 $77,882.00 $39,643.84 51% $0.00 $77,882.00 2130050 60480 Expenditures Contract  Srvcs‐Other $6,178.00 $6,178.00 $2,927.22 47% $0.00 $6,178.00 2130050 60520 Expenditures Contract  Srvcs‐Property Tax $275.15 $275.15 $0.00 0% $0.00 $275.15 2130050 61000 Expenditures Fees ‐Bank Administration $0.00 $0.00 $0.02 0 $0.00 $0.00 2130050 61040 Expenditures Fees ‐Bond Administration $20.00 $20.00 $5.15 26% $0.00 $20.00 2130050 61480 Expenditures Fees ‐Investment Admin Expense $1.67 $0.00 $0.15 0 $0.00 $0.00 2130050 61600 Expenditures Overhead  Allocation $23,714.00 $23,714.00 $11,450.19 48% $0.00 $23,714.00 2130050 61960 Expenditures Maintenance ‐General Maint/Repa $3,870.00 $3,870.00 $0.00 0% $0.00 $3,870.00 2130050 62000 Expenditures Maintenance ‐Building $6,197.00 $6,197.00 $0.00 0% $0.00 $6,197.00 2130050 62040 Expenditures Maintenance ‐Landscape $90,155.95 $90,155.95 $21,664.59 24% $0.00 $90,155.95 2130050 63920 Expenditures Supplies ‐Building & Ground $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 2130050 64520 Expenditures Utilities ‐Electric $3,150.00 $3,150.00 $646.51 21% $0.00 $3,150.00 2130050 64560 Expenditures Utilities ‐Electric‐Street Lighting $3,675.00 $3,675.00 $915.91 25% $0.00 $3,675.00 2130050 64660 Expenditures Utilities ‐Water $84,000.00 $84,000.00 $81,145.63 97% $0.00 $84,000.00 2140050 51020 Expenditures Salary  & Wages $14,435.00 $14,435.00 $7,347.76 51% $0.00 $14,435.00 2140050 60480 Expenditures Contract  Srvcs‐Other $4,239.00 $4,239.00 $2,000.83 47% $0.00 $4,239.00 2140050 60520 Expenditures Contract  Srvcs‐Property Tax $196.21 $196.21 $0.00 0% $0.00 $196.21 2140050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $1.17 12% $0.00 $10.00 2/22/2025
42 451
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2140050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.83 18% $0.00 $10.00 2140050 61480 Expenditures Fees ‐Investment Admin Expense $4.24 $10.24 $4.83 47% $0.00 $10.24 2140050 61600 Expenditures Overhead  Allocation $4,395.00 $4,395.00 $2,122.11 48% $0.00 $4,395.00 2140050 61960 Expenditures Maintenance ‐General Maint/Repa $2,571.00 $2,571.00 $0.00 0% $0.00 $2,571.00 2140050 62040 Expenditures Maintenance ‐Landscape $11,313.78 $11,313.78 $1,643.68 15% $0.00 $11,313.78 2140050 64520 Expenditures Utilities ‐Electric $161.78 $161.78 $39.18 24% $0.00 $161.78 2140050 64560 Expenditures Utilities ‐Electric‐Street Lighting $2,086.21 $2,086.21 $545.93 26% $0.00 $2,086.21 2140050 64660 Expenditures Utilities ‐Water $14,199.12 $14,199.12 $8,840.75 62% $0.00 $14,199.12 2150050 51020 Expenditures Salary  & Wages $30,349.00 $30,349.00 $15,448.38 51% $0.00 $30,349.00 2150050 60480 Expenditures Contract  Srvcs‐Other $4,977.00 $4,977.00 $2,378.96 48% $0.00 $4,977.00 2150050 60520 Expenditures Contract  Srvcs‐Property Tax $334.72 $334.72 $0.00 0% $0.00 $334.72 2150050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.66 7% $0.00 $10.00 2150050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $0.28 3% $0.00 $10.00 2150050 61480 Expenditures Fees ‐Investment Admin Expense $10.25 $15.25 $1.79 12% $0.00 $15.25 2150050 61600 Expenditures Overhead  Allocation $9,241.00 $9,241.00 $4,461.97 48% $0.00 $9,241.00 2150050 62040 Expenditures Maintenance ‐Landscape $23,280.31 $23,280.31 $4,941.00 21% $0.00 $23,280.31 2150050 64520 Expenditures Utilities ‐Electric $433.32 $433.32 $99.53 23% $0.00 $433.32 2150050 64560 Expenditures Utilities ‐Electric‐Street Lighting $337.00 $337.00 $83.99 25% $0.00 $337.00 2150050 64660 Expenditures Utilities ‐Water $51,981.00 $51,981.00 $58,946.05 113% $0.00 $51,981.00 2160050 51020 Expenditures Salary  & Wages $163,507.00 $163,507.00 $83,229.05 51% $0.00 $163,507.00 2160050 60480 Expenditures Contract  Srvcs‐Other $8,352.00 $8,352.00 $3,975.15 48% $0.00 $8,352.00 2160050 60520 Expenditures Contract  Srvcs‐Property Tax $422.70 $422.70 $0.00 0% $0.00 $422.70 2160050 61000 Expenditures Fees ‐Bank Administration $0.00 $40.00 $14.07 35% $0.00 $40.00 2160050 61040 Expenditures Fees ‐Bond Administration $30.00 $30.00 $7.33 24% $0.00 $30.00 2160050 61480 Expenditures Fees ‐Investment Admin Expense $74.03 $140.03 $55.90 40% $0.00 $140.03 2160050 61600 Expenditures Overhead  Allocation $49,786.00 $49,786.00 $24,038.92 48% $0.00 $49,786.00 2160050 61960 Expenditures Maintenance ‐General Maint/Repa $2,500.00 $2,500.00 $0.00 0% $0.00 $2,500.00 2160050 62000 Expenditures Maintenance ‐Building $6,480.28 $6,480.28 $0.00 0% $0.00 $6,480.28 2160050 62040 Expenditures Maintenance ‐Landscape $199,793.16 $199,793.16 $105,423.10 53% $0.00 $199,793.16 2160050 63920 Expenditures Supplies ‐Building & Ground $1,500.00 $1,500.00 $0.00 0% $0.00 $1,500.00 2160050 64520 Expenditures Utilities ‐Electric $3,055.80 $3,055.80 $671.02 22% $0.00 $3,055.80 2160050 64560 Expenditures Utilities ‐Electric‐Street Lighting $5,250.00 $5,250.00 $1,308.43 25% $0.00 $5,250.00 2160050 64660 Expenditures Utilities ‐Water $197,389.00 $197,389.00 $171,479.40 87% $0.00 $197,389.00 2170050 51020 Expenditures Salary  & Wages $16,066.00 $16,066.00 $8,177.99 51% $0.00 $16,066.00 2170050 60480 Expenditures Contract  Srvcs‐Other $4,009.00 $4,009.00 $1,888.40 47% $0.00 $4,009.00 2170050 60520 Expenditures Contract  Srvcs‐Property Tax $219.46 $219.46 $0.00 0% $0.00 $219.46 2170050 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $4.71 24% $0.00 $20.00 2170050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.83 18% $0.00 $10.00 2170050 61480 Expenditures Fees ‐Investment Admin Expense $35.00 $50.00 $17.94 36% $0.00 $50.00 2170050 61600 Expenditures Overhead  Allocation $4,892.00 $4,892.00 $2,362.08 48% $0.00 $4,892.00 2170050 62040 Expenditures Maintenance ‐Landscape $20,861.21 $20,861.21 $5,782.35 28% $0.00 $20,861.21 2170050 64520 Expenditures Utilities ‐Electric $602.29 $602.29 $115.90 19% $0.00 $602.29 2170050 64560 Expenditures Utilities ‐Electric‐Street Lighting $1,679.43 $1,679.43 $418.56 25% $0.00 $1,679.43 2170050 64660 Expenditures Utilities ‐Water $18,966.64 $18,966.64 $9,775.35 52% $0.00 $18,966.64 2180050 51020 Expenditures Salary  & Wages $27,722.00 $27,722.00 $14,111.18 51% $0.00 $27,722.00 2180050 60480 Expenditures Contract  Srvcs‐Other $3,584.00 $3,584.00 $1,686.35 47% $0.00 $3,584.00 2180050 60520 Expenditures Contract  Srvcs‐Property Tax $132.96 $132.96 $0.00 0% $0.00 $132.96 2180050 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $4.05 20% $0.00 $20.00 2180050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.38 14% $0.00 $10.00 2/22/2025
43 452
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2180050 61480 Expenditures Fees ‐Investment Admin Expense $44.51 $60.51 $12.50 21% $0.00 $60.51 2180050 61600 Expenditures Overhead  Allocation $8,441.00 $8,441.00 $4,075.69 48% $0.00 $8,441.00 2180050 62040 Expenditures Maintenance ‐Landscape $49,101.70 $49,101.70 $10,830.64 22% $0.00 $49,101.70 2180050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $200.00 0 $0.00 $0.00 2180050 64520 Expenditures Utilities ‐Electric $781.21 $781.21 $244.63 31% $0.00 $781.21 2180050 64560 Expenditures Utilities ‐Electric‐Street Lighting $1,937.07 $1,937.07 $482.77 25% $0.00 $1,937.07 2180050 64660 Expenditures Utilities ‐Water $24,647.48 $19,023.48 $14,922.80 78% $0.00 $19,023.48 2180050 71010 Expenditures Furniture  & Fixtures $0.00 $5,624.00 $3,262.50 58% $0.00 $5,624.00 2187500 62800 Expenditures Prior  Period Expense $0.00 $0.00 $14,253.00 0 $0.00 $0.00 2187500 70000 Expenditures Construction $0.00 $0.00 $500.00 0 $0.00 $0.00 2190050 51020 Expenditures Salary  & Wages $109,553.00 $109,553.00 $55,765.15 51% $0.00 $109,553.00 2190050 60480 Expenditures Contract  Srvcs‐Other $5,792.00 $5,792.00 $2,749.45 47% $0.00 $5,792.00 2190050 60520 Expenditures Contract  Srvcs‐Property Tax $294.96 $294.96 $0.00 0% $0.00 $294.96 2190050 61000 Expenditures Fees ‐Bank Administration $0.00 $40.00 $10.20 26% $0.00 $40.00 2190050 61040 Expenditures Fees ‐Bond Administration $20.00 $20.00 $4.53 23% $0.00 $20.00 2190050 61480 Expenditures Fees ‐Investment Admin Expense $129.70 $129.70 $33.57 26% $0.00 $129.70 2190050 61600 Expenditures Overhead  Allocation $33,358.00 $33,358.00 $16,106.74 48% $0.00 $33,358.00 2190050 62040 Expenditures Maintenance ‐Landscape $214,907.90 $214,907.90 $73,168.68 34% $0.00 $214,907.90 2190050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $2,785.56 0 $0.00 $0.00 2190050 64520 Expenditures Utilities ‐Electric $4,452.44 $4,452.44 $1,106.00 25% $0.00 $4,452.44 2190050 64560 Expenditures Utilities ‐Electric‐Street Lighting $3,675.00 $3,675.00 $915.91 25% $0.00 $3,675.00 2190050 64660 Expenditures Utilities ‐Water $89,250.00 $89,250.00 $47,233.96 53% $0.00 $89,250.00 2197500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $155.12 0 $0.00 $0.00 2197500 70000 Expenditures Construction $0.00 $0.00 $58,125.59 0 $0.00 $0.00 2200050 51020 Expenditures Salary  & Wages $47,784.00 $47,784.00 $24,323.22 51% $0.00 $47,784.00 2200050 60480 Expenditures Contract  Srvcs‐Other $3,687.00 $3,687.00 $1,736.59 47% $0.00 $3,687.00 2200050 60520 Expenditures Contract  Srvcs‐Property Tax $150.28 $150.28 $0.00 0% $0.00 $150.28 2200050 61000 Expenditures Fees ‐Bank Administration $0.00 $30.00 $8.74 29% $0.00 $30.00 2200050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.55 16% $0.00 $10.00 2200050 61480 Expenditures Fees ‐Investment Admin Expense $73.88 $110.88 $28.90 26% $0.00 $110.88 2200050 61600 Expenditures Overhead  Allocation $14,549.00 $14,549.00 $7,024.92 48% $0.00 $14,549.00 2200050 62040 Expenditures Maintenance ‐Landscape $103,545.70 $103,545.70 $22,485.15 22% $0.00 $103,545.70 2200050 64520 Expenditures Utilities ‐Electric $2,115.65 $2,115.65 $514.46 24% $0.00 $2,115.65 2200050 64560 Expenditures Utilities ‐Electric‐Street Lighting $1,852.59 $1,852.59 $461.70 25% $0.00 $1,852.59 2200050 64660 Expenditures Utilities ‐Water $68,250.00 $68,250.00 $45,115.09 66% $0.00 $68,250.00 2210050 51020 Expenditures Salary  & Wages $78,461.00 $78,461.00 $39,938.57 51% $0.00 $78,461.00 2210050 60480 Expenditures Contract  Srvcs‐Other $6,531.00 $6,531.00 $3,113.77 48% $0.00 $6,531.00 2210050 60520 Expenditures Contract  Srvcs‐Property Tax $362.98 $362.98 $0.00 0% $0.00 $362.98 2210050 61000 Expenditures Fees ‐Bank Administration $0.00 $50.00 $20.22 40% $0.00 $50.00 2210050 61040 Expenditures Fees ‐Bond Administration $20.00 $20.00 $4.88 24% $0.00 $20.00 2210050 61480 Expenditures Fees ‐Investment Admin Expense $170.00 $210.00 $75.38 36% $0.00 $210.00 2210050 61600 Expenditures Overhead  Allocation $23,890.00 $23,890.00 $11,535.17 48% $0.00 $23,890.00 2210050 61960 Expenditures Maintenance ‐General Maint/Repa $1,034.00 $1,034.00 $0.00 0% $0.00 $1,034.00 2210050 62040 Expenditures Maintenance ‐Landscape $142,811.76 $142,811.76 $43,108.81 30% $0.00 $142,811.76 2210050 64520 Expenditures Utilities ‐Electric $3,070.62 $3,070.62 $743.52 24% $0.00 $3,070.62 2210050 64560 Expenditures Utilities ‐Electric‐Street Lighting $6,019.22 $6,019.22 $1,500.15 25% $0.00 $6,019.22 2210050 64660 Expenditures Utilities ‐Water $40,712.74 $40,712.74 $22,375.00 55% $0.00 $40,712.74 2217500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $14,582.50 0 $0.00 $0.00 2220050 51020 Expenditures Salary  & Wages $1,842.00 $1,842.00 $937.63 51% $0.00 $1,842.00 2/22/2025
44 453
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2220050 60480 Expenditures Contract  Srvcs‐Other $2,957.00 $2,957.00 $1,386.54 47% $0.00 $2,957.00 2220050 60520 Expenditures Contract  Srvcs‐Property Tax $127.31 $127.31 $0.00 0% $0.00 $127.31 2220050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.25 3% $0.00 $10.00 2220050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $0.15 2% $0.00 $10.00 2220050 61480 Expenditures Fees ‐Investment Admin Expense $0.20 $5.20 $1.03 20% $0.00 $5.20 2220050 61600 Expenditures Overhead  Allocation $561.00 $561.00 $270.88 48% $0.00 $561.00 2220050 61960 Expenditures Maintenance ‐General Maint/Repa $1,353.00 $1,353.00 $0.00 0% $0.00 $1,353.00 2220050 64560 Expenditures Utilities ‐Electric‐Street Lighting $183.05 $183.05 $41.87 23% $0.00 $183.05 2230050 51020 Expenditures Salary  & Wages $49,416.00 $49,416.00 $25,153.95 51% $0.00 $49,416.00 2230050 60480 Expenditures Contract  Srvcs‐Other $4,106.00 $4,106.00 $1,956.74 48% $0.00 $4,106.00 2230050 60520 Expenditures Contract  Srvcs‐Property Tax $280.59 $280.59 $0.00 0% $0.00 $280.59 2230050 60840 Expenditures Equipment ‐Furniture < $5000 $0.00 $0.00 $4,768.53 0 $0.00 $0.00 2230050 61000 Expenditures Fees ‐Bank Administration $0.00 $30.00 $10.54 35% $0.00 $30.00 2230050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $2.20 22% $0.00 $10.00 2230050 61480 Expenditures Fees ‐Investment Admin Expense $70.00 $100.00 $40.30 40% $0.00 $100.00 2230050 61600 Expenditures Overhead  Allocation $15,047.00 $15,047.00 $7,265.37 48% $0.00 $15,047.00 2230050 61960 Expenditures Maintenance ‐General Maint/Repa $1,710.00 $1,710.00 $0.00 0% $0.00 $1,710.00 2230050 62040 Expenditures Maintenance ‐Landscape $64,645.63 $64,645.63 $10,961.19 17% $0.00 $64,645.63 2230050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $272.42 0 $0.00 $0.00 2230050 64520 Expenditures Utilities ‐Electric $1,082.10 $1,082.10 $331.68 31% $0.00 $1,082.10 2230050 64560 Expenditures Utilities ‐Electric‐Street Lighting $2,652.96 $2,652.96 $661.19 25% $0.00 $2,652.96 2230050 64660 Expenditures Utilities ‐Water $53,875.35 $53,875.35 $44,542.76 83% $0.00 $53,875.35 2240050 51020 Expenditures Salary  & Wages $9,348.00 $9,348.00 $4,758.36 51% $0.00 $9,348.00 2240050 60480 Expenditures Contract  Srvcs‐Other $2,953.00 $2,953.00 $1,386.77 47% $0.00 $2,953.00 2240050 60520 Expenditures Contract  Srvcs‐Property Tax $129.08 $129.08 $0.00 0% $0.00 $129.08 2240050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.29 3% $0.00 $10.00 2240050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $0.73 7% $0.00 $10.00 2240050 61480 Expenditures Fees ‐Investment Admin Expense $2.02 $2.02 $0.60 30% $0.00 $2.02 2240050 61600 Expenditures Overhead  Allocation $2,846.00 $2,846.00 $1,374.17 48% $0.00 $2,846.00 2240050 62040 Expenditures Maintenance ‐Landscape $4,332.79 $4,332.79 $782.96 18% $0.00 $4,332.79 2240050 64520 Expenditures Utilities ‐Electric $173.21 $173.21 $50.39 29% $0.00 $173.21 2240050 64560 Expenditures Utilities ‐Electric‐Street Lighting $884.64 $884.64 $220.47 25% $0.00 $884.64 2240050 64660 Expenditures Utilities ‐Water $15,096.00 $15,096.00 $6,532.89 43% $0.00 $15,096.00 2250050 51020 Expenditures Salary  & Wages $86,005.00 $86,005.00 $43,778.64 51% $0.00 $86,005.00 2250050 60480 Expenditures Contract  Srvcs‐Other $3,119.00 $3,119.00 $1,490.61 48% $0.00 $3,119.00 2250050 60520 Expenditures Contract  Srvcs‐Property Tax $332.33 $332.33 $0.00 0% $0.00 $332.33 2250050 61000 Expenditures Fees ‐Bank Administration $0.00 $80.00 $23.16 29% $0.00 $80.00 2250050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.30 13% $0.00 $10.00 2250050 61480 Expenditures Fees ‐Investment Admin Expense $340.00 $300.00 $79.57 27% $0.00 $300.00 2250050 61600 Expenditures Overhead  Allocation $26,187.00 $26,187.00 $12,644.27 48% $0.00 $26,187.00 2250050 61960 Expenditures Maintenance ‐General Maint/Repa $2,500.00 $2,500.00 $0.00 0% $0.00 $2,500.00 2250050 62000 Expenditures Maintenance ‐Building $16,778.00 $16,778.00 $5,079.19 30% $0.00 $16,778.00 2250050 62040 Expenditures Maintenance ‐Landscape $198,248.69 $198,248.69 $49,763.72 25% $0.00 $198,248.69 2250050 62440 Expenditures Other ‐Special Dept Expenditure $0.00 $0.00 $512.86 0 $0.00 $0.00 2250050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $10,582.47 0 $0.00 $0.00 2250050 63920 Expenditures Supplies ‐Building & Ground $5,000.00 $5,000.00 $0.00 0% $0.00 $5,000.00 2250050 64520 Expenditures Utilities ‐Electric $6,825.00 $6,825.00 $2,436.52 36% $0.00 $6,825.00 2250050 64560 Expenditures Utilities ‐Electric‐Street Lighting $1,582.04 $1,582.04 $394.29 25% $0.00 $1,582.04 2250050 64640 Expenditures Utilities ‐Telephone $1,200.00 $1,200.00 $358.44 30% $0.00 $1,200.00 2/22/2025
45 454
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2250050 64660 Expenditures Utilities ‐Water $78,750.00 $78,750.00 $118,154.87 150% $0.00 $78,750.00 2260050 51020 Expenditures Salary  & Wages $3,149.00 $3,149.00 $1,602.92 51% $0.00 $3,149.00 2260050 60480 Expenditures Contract  Srvcs‐Other $2,890.00 $2,890.00 $1,356.51 47% $0.00 $2,890.00 2260050 60520 Expenditures Contract  Srvcs‐Property Tax $123.78 $123.78 $0.00 0% $0.00 $123.78 2260050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $1.01 10% $0.00 $10.00 2260050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $0.68 7% $0.00 $10.00 2260050 61480 Expenditures Fees ‐Investment Admin Expense $4.60 $10.60 $3.83 36% $0.00 $10.60 2260050 61600 Expenditures Overhead  Allocation $959.00 $959.00 $463.05 48% $0.00 $959.00 2260050 62040 Expenditures Maintenance ‐Landscape $1,287.65 $1,287.65 $206.04 16% $0.00 $1,287.65 2260050 64520 Expenditures Utilities ‐Electric $44.47 $44.47 $8.36 19% $0.00 $44.47 2260050 64560 Expenditures Utilities ‐Electric‐Street Lighting $840.41 $840.41 $157.02 19% $0.00 $840.41 2260050 64660 Expenditures Utilities ‐Water $1,746.00 $1,746.00 $1,263.08 72% $0.00 $1,746.00 2270050 51020 Expenditures Salary  & Wages $23,208.00 $23,208.00 $11,813.43 51% $0.00 $23,208.00 2270050 60480 Expenditures Contract  Srvcs‐Other $3,025.00 $3,025.00 $1,428.13 47% $0.00 $3,025.00 2270050 60520 Expenditures Contract  Srvcs‐Property Tax $129.78 $129.78 $0.00 0% $0.00 $129.78 2270050 61000 Expenditures Fees ‐Bank Administration $0.00 $30.00 $10.18 34% $0.00 $30.00 2270050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $1.13 11% $0.00 $10.00 2270050 61480 Expenditures Fees ‐Investment Admin Expense $71.00 $100.00 $39.80 40% $0.00 $100.00 2270050 61600 Expenditures Overhead  Allocation $7,066.00 $7,066.00 $3,411.79 48% $0.00 $7,066.00 2270050 61960 Expenditures Maintenance ‐General Maint/Repa $5,334.00 $5,334.00 $0.00 0% $0.00 $5,334.00 2270050 62040 Expenditures Maintenance ‐Landscape $38,018.69 $38,018.69 $7,559.85 20% $0.00 $38,018.69 2270050 64520 Expenditures Utilities ‐Electric $524.22 $524.22 $110.64 21% $0.00 $524.22 2270050 64560 Expenditures Utilities ‐Electric‐Street Lighting $1,414.43 $1,414.43 $352.52 25% $0.00 $1,414.43 2270050 64660 Expenditures Utilities ‐Water $11,576.25 $11,576.25 $6,313.03 55% $0.00 $11,576.25 2280050 51020 Expenditures Salary  & Wages $16,939.00 $16,939.00 $8,622.36 51% $0.00 $16,939.00 2280050 60480 Expenditures Contract  Srvcs‐Other $2,746.00 $2,746.00 $1,289.26 47% $0.00 $2,746.00 2280050 60520 Expenditures Contract  Srvcs‐Property Tax $123.42 $123.42 $0.00 0% $0.00 $123.42 2280050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.51 5% $0.00 $10.00 2280050 61040 Expenditures Fees ‐Bond Administration $10.00 $10.00 $0.68 7% $0.00 $10.00 2280050 61480 Expenditures Fees ‐Investment Admin Expense $0.62 $5.62 $2.29 41% $0.00 $5.62 2280050 61600 Expenditures Overhead  Allocation $5,158.00 $5,158.00 $2,490.52 48% $0.00 $5,158.00 2280050 61960 Expenditures Maintenance ‐General Maint/Repa $5,636.00 $5,636.00 $0.00 0% $0.00 $5,636.00 2280050 62040 Expenditures Maintenance ‐Landscape $21,049.44 $21,049.44 $4,651.84 22% $0.00 $21,049.44 2280050 64520 Expenditures Utilities ‐Electric $364.59 $364.59 $76.40 21% $0.00 $364.59 2280050 64560 Expenditures Utilities ‐Electric‐Street Lighting $496.13 $496.13 $123.65 25% $0.00 $496.13 2280050 64660 Expenditures Utilities ‐Water $13,781.25 $13,781.25 $11,379.89 83% $0.00 $13,781.25 2290050 51020 Expenditures Salary  & Wages $2,264.00 $2,264.00 $1,152.44 51% $0.00 $2,264.00 2290050 60480 Expenditures Contract  Srvcs‐Other $2,048.00 $2,048.00 $964.13 47% $0.00 $2,048.00 2290050 60520 Expenditures Contract  Srvcs‐Property Tax $93.39 $93.39 $0.00 0% $0.00 $93.39 2290050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.42 4% $0.00 $10.00 2290050 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $5.00 $1.70 34% $0.00 $5.00 2290050 61600 Expenditures Overhead  Allocation $689.00 $689.00 $332.68 48% $0.00 $689.00 2290050 61960 Expenditures Maintenance ‐General Maint/Repa $1,346.00 $1,346.00 $0.00 0% $0.00 $1,346.00 2290050 62040 Expenditures Maintenance ‐Landscape $1,058.01 $1,058.01 $282.12 27% $0.00 $1,058.01 2290050 64520 Expenditures Utilities ‐Electric $22.99 $22.99 $4.81 21% $0.00 $22.99 2290050 64660 Expenditures Utilities ‐Water $1,547.69 $1,547.69 $1,072.15 69% $0.00 $1,547.69 2310050 51020 Expenditures Salary  & Wages $0.00 $15,983.00 $0.00 0% $0.00 $15,983.00 2310050 60480 Expenditures Contract  Srvcs‐Other $0.00 $8,695.00 $1,002.89 12% $0.00 $8,695.00 2310050 60520 Expenditures Contract  Srvcs‐Property Tax $0.00 $196.00 $0.00 0% $0.00 $196.00 2/22/2025
46 455
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2310050 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.00 0% $0.00 $10.00 2310050 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $10.00 $0.00 0% $0.00 $10.00 2310050 61600 Expenditures Overhead  Allocation $0.00 $1,802.00 $0.00 0% $0.00 $1,802.00 2310050 62040 Expenditures Maintenance ‐Landscape $0.00 $20,940.00 $0.00 0% $0.00 $20,940.00 2310050 64520 Expenditures Utilities ‐Electric $0.00 $780.00 $0.00 0% $0.00 $780.00 2310050 64660 Expenditures Utilities ‐Water $0.00 $3,518.00 $0.00 0% $0.00 $3,518.00 3020060 60200 Expenditures Contract  Srvcs‐Audit $300.00 $300.00 $0.00 0% $0.00 $300.00 3020060 60680 Expenditures Contract  Srvcs‐Traffic Mark Sand $40,000.00 $70,000.00 $0.00 0% $0.00 $70,000.00 3020060 61000 Expenditures Fees ‐Bank Administration $0.00 $890.00 $432.65 49% $0.00 $890.00 3020060 61480 Expenditures Fees ‐Investment Admin Expense $1,000.00 $3,800.00 $1,804.70 47% $0.00 $3,800.00 3027500 60360 Expenditures Contract  Srvcs‐Engineering $0.00 $0.00 $44,690.00 0 $0.00 $0.00 3027500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $39,107.36 0 $0.00 $0.00 3027500 62720 Expenditures Printing $0.00 $0.00 $331.45 0 $0.00 $0.00 3027500 70000 Expenditures Construction $0.00 $0.00 $71,398.00 0 $0.00 $0.00 3060060 51020 Expenditures Salary  & Wages $1,113,845.00 $1,150,125.00 $491,139.95 43% $0.00 $1,150,125.00 3060060 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $19.67 0 $0.00 $0.00 3060060 51040 Expenditures Overtime $42,140.00 $36,990.00 $22,509.57 61% $0.00 $36,990.00 3060060 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $102.03 0 $0.00 $0.00 3060060 51044 Expenditures FLSA  Overtime $0.00 $3,500.00 $3,751.09 107% $0.00 $3,500.00 3060060 51100 Expenditures Leave ‐Administrative Buyout Leave $3,200.00 $3,200.00 $0.00 0% $0.00 $3,200.00 3060060 51110 Expenditures Leave ‐Annual Buyoutave $23,900.00 $23,900.00 $14,205.68 59% $0.00 $23,900.00 3060060 51120 Expenditures Leave ‐Compensated Absences/S $2,800.00 $2,800.00 $6,745.58 241% $0.00 $2,800.00 3060060 52000 Expenditures Allowance ‐Auto $1,800.00 $1,800.00 $825.81 46% $0.00 $1,800.00 3060060 52200 Expenditures Allowance ‐Mobile CommunicationDevic $1,080.00 $1,080.00 $385.35 36% $0.00 $1,080.00 3060060 52300 Expenditures Allowance ‐Uniform $4,350.00 $4,350.00 $0.00 0% $0.00 $4,350.00 3060060 52400 Expenditures Benefit ‐ADD/ Life Insurance $3,473.25 $3,473.25 $944.40 27% $0.00 $3,473.25 3060060 52450 Expenditures Benefit ‐Worker's Compensation $239,349.77 $248,368.00 $81,044.21 33% $0.00 $248,368.00 3060060 52700 Expenditures Benefit ‐Deferred CompensationMatchin $15,500.00 $15,500.00 $6,031.81 39% $0.00 $15,500.00 3060060 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $2,100.00 $2,100.00 $0.00 0% $0.00 $2,100.00 3060060 52800 Expenditures Benefit ‐Dental $13,994.50 $13,994.30 $5,899.00 42% $0.00 $13,994.30 3060060 53000 Expenditures Benefit ‐Short/Long Term Disability $8,125.45 $8,125.45 $3,368.55 41% $0.00 $8,125.45 3060060 53300 Expenditures Benefit ‐PERS Health $235,903.50 $235,903.50 $99,626.95 42% $0.00 $235,903.50 3060060 53400 Expenditures Benefit ‐PERS Retirement $204,475.00 $395,615.00 $173,650.55 44% $0.00 $395,615.00 3060060 53600 Expenditures Benefit ‐Vision $5,712.00 $5,712.00 $2,252.46 39% $0.00 $5,712.00 3060060 53700 Expenditures Taxes ‐FICA/Medicare Employer $16,750.50 $17,330.00 $7,772.84 45% $0.00 $17,330.00 3060060 60440 Expenditures Contract  Srvcs‐Legal $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 3060060 60680 Expenditures Contract  Srvcs‐Traffic Mark Sand $110,000.00 $118,664.80 $0.00 0% $0.00 $118,664.80 3060060 61000 Expenditures Fees ‐Bank Administration $0.00 $920.00 $425.27 46% $0.00 $920.00 3060060 61480 Expenditures Fees ‐Investment Admin Expense $4,400.00 $4,000.00 $1,631.36 41% $0.00 $4,000.00 3060060 62220 Expenditures Vehicle  Fuel $36,000.00 $36,000.00 $7,506.55 21% $0.00 $36,000.00 3060060 64040 Expenditures Supplies ‐Maintenance $200,000.00 $200,000.00 $58,521.31 29% $0.00 $200,000.00 3060060 64560 Expenditures Utilities ‐Electric‐Street Lighting $300,000.00 $300,000.00 $174,026.09 58% $0.00 $300,000.00 3060060 69100 Expenditures Srvcs ‐Information Technology $24,960.00 $24,960.00 $12,480.00 50% $0.00 $24,960.00 3060060 69200 Expenditures Liab  & Property Ins Charges $176,710.00 $176,710.00 $88,354.98 50% $0.00 $176,710.00 3067500 60360 Expenditures Contract  Srvcs‐Engineering $0.00 $0.00 $95,172.95 0 $0.00 $0.00 3067500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $1,411.66 0 $0.00 $0.00 3067500 60800 Expenditures Equipment  < $5000 $0.00 $0.00 $292.52 0 $0.00 $0.00 3067500 62720 Expenditures Printing $0.00 $0.00 $124.23 0 $0.00 $0.00 3067500 70000 Expenditures Construction $0.00 $180,000.00 $428,124.66 238% $0.00 $180,000.00 2/22/2025
47 456
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
3070060 61000 Expenditures Fees ‐Bank Administration $0.00 $300.00 $213.59 71% $0.00 $300.00 3070060 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $1,500.00 $849.87 57% $0.00 $1,500.00 3077500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $11,695.00 0 $0.00 $0.00 3077500 62720 Expenditures Printing $0.00 $0.00 $279.18 0 $0.00 $0.00 3077500 62800 Expenditures Prior  Period Expense $0.00 $0.00 $3,610.00 0 $0.00 $0.00 3077500 70000 Expenditures Construction $0.00 $0.00 $775,170.52 0 $0.00 $0.00 3115900 51020 Expenditures Salary  & Wages $1,162,800.00 $1,191,500.00 $537,114.10 45% $0.00 $1,191,500.00 3115900 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $29.00 0 $0.00 $0.00 3115900 51040 Expenditures Overtime $1,400.00 $1,386.00 $169.71 12% $0.00 $1,386.00 3115900 51044 Expenditures FLSA  Overtime $0.00 $27,200.00 $8,845.12 33% $0.00 $27,200.00 3115900 51060 Expenditures Part ‐Time Salary (PERS) $25,360.00 $28,880.00 $21,753.89 75% $0.00 $28,880.00 3115900 51080 Expenditures Part ‐Time Salary (PARS) $292,773.60 $313,954.00 $107,109.04 34% $0.00 $313,954.00 3115900 51100 Expenditures Leave ‐Administrative Buyout Leave $800.00 $800.00 $0.00 0% $0.00 $800.00 3115900 51110 Expenditures Leave ‐Annual Buyoutave $42,400.00 $42,400.00 $3,289.88 8% $0.00 $42,400.00 3115900 52000 Expenditures Allowance ‐Auto $0.00 $0.00 $329.25 0 $0.00 $0.00 3115900 52200 Expenditures Allowance ‐Mobile CommunicationDevic $960.00 $960.00 $494.03 51% $0.00 $960.00 3115900 52400 Expenditures Benefit ‐ADD/ Life Insurance $2,627.00 $2,595.00 $1,069.67 41% $0.00 $2,595.00 3115900 52450 Expenditures Benefit ‐Worker's Compensation $11,350.19 $11,762.00 $4,769.50 41% $0.00 $11,762.00 3115900 52700 Expenditures Benefit ‐Deferred CompensationMatchin $18,600.00 $18,600.00 $7,092.04 38% $0.00 $18,600.00 3115900 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 3115900 52800 Expenditures Benefit ‐Dental $16,464.00 $16,464.00 $7,038.00 43% $0.00 $16,464.00 3115900 53000 Expenditures Benefit ‐Short/Long Term Disability $9,190.00 $9,195.00 $3,881.33 42% $0.00 $9,195.00 3115900 53100 Expenditures Benefit ‐Retiree Medicals $51,000.00 $51,000.00 $29,170.05 57% $0.00 $51,000.00 3115900 53200 Expenditures Benefit ‐PARS Retirement $3,824.22 $4,100.00 $652.37 16% $0.00 $4,100.00 3115900 53300 Expenditures Benefit ‐PERS Health $254,450.00 $255,260.00 $117,227.80 46% $0.00 $255,260.00 3115900 53400 Expenditures Benefit ‐PERS Retirement $201,200.00 $386,000.00 $142,628.87 37% $0.00 $386,000.00 3115900 53500 Expenditures Benefit ‐Tuition Reimb. $3,500.00 $3,500.00 $201.99 6% $0.00 $3,500.00 3115900 53600 Expenditures Benefit ‐Vision $6,720.00 $6,720.00 $2,687.34 40% $0.00 $6,720.00 3115900 53700 Expenditures Taxes ‐FICA/Medicare Employer $21,470.00 $22,270.00 $9,965.54 45% $0.00 $22,270.00 3115900 53980 Expenditures Vacancy  Factor ‐$69,036.00 ‐$69,036.00 $0.00 0% $0.00 ‐$69,036.00 3115900 60010 Expenditures Administrative  Costs $68,000.00 $68,000.00 $34,000.02 50% $0.00 $68,000.00 3115900 60200 Expenditures Contract  Srvcs‐Audit $1,260.00 $1,260.00 $0.00 0% $0.00 $1,260.00 3115900 60440 Expenditures Contract  Srvcs‐Legal $2,000.00 $4,000.00 $758.00 19% $0.00 $4,000.00 3115900 60480 Expenditures Contract  Srvcs‐Other $239,851.00 $249,851.00 $11,965.14 5% $0.00 $249,851.00 3115900 60520 Expenditures Contract  Srvcs‐Property Tax $29,500.00 $29,500.00 $2.54 0% $0.00 $29,500.00 3115900 61000 Expenditures Fees ‐Bank Administration $0.00 $120.00 $74.89 62% $0.00 $120.00 3115900 61200 Expenditures Fees ‐Credit Card Merchant $3,200.00 $3,200.00 $1,450.43 45% $0.00 $3,200.00 3115900 61480 Expenditures Fees ‐Investment Admin Expense $1,500.00 $600.00 $296.74 49% $0.00 $600.00 3115900 61750 Expenditures Insurance ‐Special Event $6,000.00 $3,000.00 $0.00 0% $0.00 $3,000.00 3115900 62000 Expenditures Maintenance ‐Building $99,180.00 $88,830.00 $33,362.32 38% $0.00 $88,830.00 3115900 62160 Expenditures Maintenance ‐Software Licenses $0.00 $0.00 $795.50 0 $0.00 $0.00 3115900 62440 Expenditures Other ‐Special Dept Expenditure $6,500.00 $2,500.00 $353.18 14% $0.00 $2,500.00 3115900 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $11,790.98 0 $0.00 $0.00 3115900 62680 Expenditures Postage $800.00 $800.00 $554.17 69% $0.00 $800.00 3115900 62720 Expenditures Printing $750.00 $750.00 $342.57 46% $0.00 $750.00 3115900 62800 Expenditures Prior  Period Expense $0.00 $0.00 $5,000.59 0 $0.00 $0.00 3115900 62920 Expenditures Program ‐Collection Development $160,000.00 $153,002.49 $42,828.80 28% $0.00 $153,002.49 3115900 63360 Expenditures Program ‐Special Events $18,000.00 $21,000.00 $4,943.75 24% $0.00 $21,000.00 3115900 63880 Expenditures Subscription ‐Membership, Dues, & Publ $3,596.00 $2,456.00 $1,914.82 78% $0.00 $2,456.00 2/22/2025
48 457
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
3115900 64000 Expenditures Supplies ‐Library $17,000.00 $17,000.00 $7,073.21 42% $0.00 $17,000.00 3115900 64080 Expenditures Supplies ‐Office $3,000.00 $3,000.00 $487.34 16% $0.00 $3,000.00 3115900 64280 Expenditures Training ‐Conference/Meeting $7,500.00 $3,250.00 $1,148.03 35% $0.00 $3,250.00 3115900 64360 Expenditures Training  & Development $5,700.00 $2,850.00 $49.00 2% $0.00 $2,850.00 3115900 64520 Expenditures Utilities ‐Electric $115,000.00 $115,000.00 $73,364.59 64% $0.00 $115,000.00 3115900 64600 Expenditures Utilities ‐Natural Gas $15,000.00 $15,000.00 $1,384.01 9% $0.00 $15,000.00 3115900 64660 Expenditures Utilities ‐Water $11,000.00 $11,000.00 $8,234.88 75% $0.00 $11,000.00 3115900 69100 Expenditures Srvcs ‐Information Technology $273,150.00 $273,150.00 $136,575.00 50% $0.00 $273,150.00 3115900 69200 Expenditures Liab  & Property Ins Charges $225,550.00 $225,550.00 $112,774.98 50% $0.00 $225,550.00 3115900 71010 Expenditures Furniture  & Fixtures $17,400.00 $2,700.00 $2,227.00 82% $0.00 $2,700.00 3160060 61000 Expenditures Fees ‐Bank Administration $0.00 $320.00 $164.62 51% $0.00 $320.00 3160060 61480 Expenditures Fees ‐Investment Admin Expense $2,000.00 $1,600.00 $636.76 40% $0.00 $1,600.00 3167500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $550.00 0 $0.00 $0.00 3167500 62800 Expenditures Prior  Period Expense $0.00 $0.00 $2,797.50 0 $0.00 $0.00 3190060 61000 Expenditures Fees ‐Bank Administration $0.00 $0.00 $0.06 0 $0.00 $0.00 3190060 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $0.50 0 $0.00 $0.00 3197500 70000 Expenditures Construction $0.00 $104,764.00 $0.00 0% $0.00 $104,764.00 3220040 53100 Expenditures Benefit ‐Retiree Medicals $3,000.00 $3,000.00 $1,014.66 34% $0.00 $3,000.00 3220040 53980 Expenditures Vacancy  Factor $0.00 ‐$1,000.00 $0.00 0% $0.00 ‐$1,000.00 3220040 60200 Expenditures Contract  Srvcs‐Audit $220.00 $220.00 $0.00 0% $0.00 $220.00 3220040 60440 Expenditures Contract  Srvcs‐Legal $6,800.00 $6,800.00 $0.00 0% $0.00 $6,800.00 3220040 60480 Expenditures Contract  Srvcs‐Other $61,000.00 $92,230.00 $15,347.50 17% $0.00 $92,230.00 3220040 61000 Expenditures Fees ‐Bank Administration $0.00 $340.00 $141.07 41% $0.00 $340.00 3220040 61480 Expenditures Fees ‐Investment Admin Expense $350.00 $1,800.00 $147.16 8% $0.00 $1,800.00 3220040 61960 Expenditures Maintenance ‐General Maint/Repa $6,800.00 $6,800.00 $0.00 0% $0.00 $6,800.00 3220040 62680 Expenditures Postage $50.00 $50.00 $0.00 0% $0.00 $50.00 3230040 60480 Expenditures Contract  Srvcs‐Other $3,500.00 $3,500.00 $0.00 0% $0.00 $3,500.00 3230040 61000 Expenditures Fees ‐Bank Administration $0.00 $90.00 $58.18 65% $0.00 $90.00 3230040 61480 Expenditures Fees ‐Investment Admin Expense $400.00 $400.00 $299.58 75% $0.00 $400.00 3360060 61000 Expenditures Fees ‐Bank Administration $0.00 $60.00 $30.43 51% $0.00 $60.00 3360060 61480 Expenditures Fees ‐Investment Admin Expense $250.00 $250.00 $117.53 47% $0.00 $250.00 3367500 60240 Expenditures Contract  Srvcs‐Traffic SignalSignal Maint $0.00 $0.00 $22,995.00 0 $0.00 $0.00 3367500 70000 Expenditures Construction $0.00 $20,655.05 $0.00 0% $0.00 $20,655.05 3380010 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $166,500.00 0 $0.00 $0.00 3380010 61000 Expenditures Fees ‐Bank Administration $0.00 $0.00 $2.61 0 $0.00 $0.00 3380010 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $20.66 0 $0.00 $0.00 3380010 62360 Expenditures Other ‐Disposition & Development Agree $0.00 $0.00 $30,706.06 0 $0.00 $0.00 3410010 60440 Expenditures Contract  Srvcs‐Legal $0.00 $1,500.00 $234.00 16% $0.00 $1,500.00 3410010 60480 Expenditures Contract  Srvcs‐Other $30,000.00 $30,000.00 $0.00 0% $0.00 $30,000.00 3410010 61000 Expenditures Fees ‐Bank Administration $0.00 $0.00 $0.01 0 $0.00 $0.00 3410010 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $0.05 0 $0.00 $0.00 3410010 62880 Expenditures Program ‐CDBG Special Programs $69,000.00 $69,000.00 $0.00 0% $0.00 $69,000.00 3417500 60440 Expenditures Contract  Srvcs‐Legal $1,000.00 $1,000.00 $0.00 0% $0.00 $1,000.00 3417500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $4,600.00 0 $0.00 $0.00 3507500 70000 Expenditures Construction $0.00 $0.00 $1,619.88 0 $0.00 $0.00 3530010 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $20,079.41 0 $0.00 $0.00 3530010 63320 Expenditures Program ‐Special Department Expense $0.00 $0.00 $1,658.67 0 $0.00 $0.00 3530050 60800 Expenditures Equipment  < $5000 $18,000.00 $18,000.00 $11,078.34 62% $0.00 $18,000.00 3530050 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $10.58 53% $0.00 $20.00 2/22/2025
49 458
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
3530050 61480 Expenditures Fees ‐Investment Admin Expense $50.00 $130.00 $40.41 31% $0.00 $130.00 3530050 63120 Expenditures Program ‐Marketing $4,000.00 $4,000.00 $0.00 0% $0.00 $4,000.00 3530050 63360 Expenditures Program ‐Special Events $3,000.00 $3,000.00 $0.00 0% $0.00 $3,000.00 3550030 51040 Expenditures Overtime $0.00 $122,010.00 $33,559.81 28% $0.00 $122,010.00 3550030 51044 Expenditures FLSA  Overtime $0.00 $700.00 $463.52 66% $0.00 $700.00 3550030 53150 Expenditures Benefit ‐Allocation $0.00 $16,906.00 $167.98 1% $0.00 $16,906.00 3550030 60800 Expenditures Equipment  < $5000 $0.00 $21,000.00 $0.00 0% $0.00 $21,000.00 3550030 62200 Expenditures Maintenance ‐Vehicle $0.00 $0.00 $1,440.94 0 $0.00 $0.00 3550030 64200 Expenditures Supplies ‐Safety $0.00 $5,082.00 $58.66 1% $0.00 $5,082.00 3550030 64280 Expenditures Training ‐Conference/Meeting $0.00 $2,000.00 $391.66 20% $0.00 $2,000.00 3550030 64360 Expenditures Training  & Development $0.00 $3,002.00 $0.00 0% $0.00 $3,002.00 3550030 71060 Expenditures Vehicles $0.00 $0.00 $2,200.23 0 $0.00 $0.00 3570050 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $3,000.00 0 $0.00 $0.00 3570050 62800 Expenditures Prior  Period Expense $0.00 $0.00 $11,725.28 0 $0.00 $0.00 3570050 62920 Expenditures Program ‐Collection Development $0.00 $11,725.28 $502.41 4% $0.00 $11,725.28 3570050 64000 Expenditures Supplies ‐Library $0.00 $0.00 $13,363.58 0 $0.00 $0.00 3570050 64080 Expenditures Supplies ‐Office $0.00 $1,000.00 $0.00 0% $0.00 $1,000.00 3570050 71010 Expenditures Furniture  & Fixtures $0.00 $18,552.20 $19,984.51 108% $0.00 $18,552.20 3570050 71030 Expenditures Machinery  & Equipment $0.00 $9,000.00 $0.00 0% $0.00 $9,000.00 3580030 51040 Expenditures Overtime $0.00 $43,712.00 $4,980.17 11% $0.00 $43,712.00 3580030 51044 Expenditures FLSA  Overtime $0.00 $0.00 $54.46 0 $0.00 $0.00 3580030 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 ‐$9,463.26 0 $0.00 $0.00 3580030 60800 Expenditures Equipment  < $5000 $0.00 $0.00 $637.74 0 $0.00 $0.00 3580030 60880 Expenditures Equipment ‐Safety $0.00 $975.00 $0.00 0% $0.00 $975.00 3580030 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.00 0% $0.00 $10.00 3580030 61480 Expenditures Fees ‐Investment Admin Expense $30.00 $50.00 $0.00 0% $0.00 $50.00 3580040 51020 Expenditures Salary  & Wages $93,400.00 $93,400.00 $0.00 0% ‐$93,400.00 $0.00 3580040 52400 Expenditures Benefit ‐ADD/ Life Insurance $236.00 $236.00 $0.00 0% ‐$236.00 $0.00 3580040 52450 Expenditures Benefit ‐Worker's Compensation $719.18 $719.18 $0.00 0% ‐$719.18 $0.00 3580040 52700 Expenditures Benefit ‐Deferred CompensationMatchin $500.00 $500.00 $0.00 0% ‐$500.00 $0.00 3580040 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $0.00 0% ‐$1,176.00 $0.00 3580040 53000 Expenditures Benefit ‐Short/Long Term Disability $693.00 $693.00 $0.00 0% ‐$693.00 $0.00 3580040 53300 Expenditures Benefit ‐PERS Health $13,650.00 $13,650.00 $0.00 0% ‐$13,650.00 $0.00 3580040 53400 Expenditures Benefit ‐PERS Retirement $7,300.00 $7,300.00 $0.00 0% ‐$7,300.00 $0.00 3580040 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $0.00 0% ‐$480.00 $0.00 3580040 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,350.00 $1,350.00 $0.00 0% ‐$1,350.00 $0.00 3580040 53980 Expenditures Vacancy  Factor $0.00 ‐$45,000.00 $0.00 0% $45,000.00 $0.00 3580040 71020 Expenditures Software  & Intangible Assets $0.00 $7,974.78 $0.00 0% $0.00 $7,974.78 3613120 61000 Expenditures Fees ‐Bank Administration $0.00 $0.00 $0.01 0 $0.00 $0.00 3613120 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $0.10 0 $0.00 $0.00 3740010 51080 Expenditures Part ‐Time Salary (PARS) $22,233.60 $22,233.60 $0.00 0% $0.00 $22,233.60 3740010 52450 Expenditures Benefit ‐Worker's Compensation $171.20 $171.20 $0.00 0% $0.00 $171.20 3740010 53200 Expenditures Benefit ‐PARS Retirement $289.04 $289.04 $0.00 0% $0.00 $289.04 3740010 53700 Expenditures Taxes ‐FICA/Medicare Employer $320.00 $320.00 $0.00 0% $0.00 $320.00 3740010 53980 Expenditures Vacancy  Factor $0.00 ‐$23,013.84 $0.00 0% $0.00 ‐$23,013.84 3740010 60480 Expenditures Contract  Srvcs‐Other $0.00 $313,045.96 $0.00 0% $0.00 $313,045.96 3740010 61000 Expenditures Fees ‐Bank Administration $0.00 $0.00 $180.34 0 $0.00 $0.00 3740010 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $1,429.77 0 $0.00 $0.00 3747500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $67,871.98 0 $0.00 $0.00 2/22/2025
50 459
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
3747500 70000 Expenditures Construction $0.00 $0.00 $311,380.00 0 $0.00 $0.00 3760030 60480 Expenditures Contract  Srvcs‐Other $0.00 $6,500.00 $0.00 0% $0.00 $6,500.00 3760030 60800 Expenditures Equipment  < $5000 $0.00 $8,828.00 $0.00 0% $0.00 $8,828.00 3760030 64200 Expenditures Supplies ‐Safety $0.00 $650.00 $650.00 100% $0.00 $650.00 3770010 61000 Expenditures Fees ‐Bank Administration $0.00 $0.00 $0.31 0 $0.00 $0.00 3770010 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $2.43 0 $0.00 $0.00 3770030 53900 Expenditures Allocate  Personnel Costs $0.00 $968,557.32 $0.00 0% $0.00 $968,557.32 3770030 60480 Expenditures Contract  Srvcs‐Other $0.00 $2,150,000.00 $0.00 0% $0.00 $2,150,000.00 3770030 64200 Expenditures Supplies ‐Safety $0.00 $16,095.24 $0.00 0% $0.00 $16,095.24 3770030 64360 Expenditures Training  & Development $0.00 $6,361.91 $0.00 0% $0.00 $6,361.91 3770050 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $17,215.00 0 $0.00 $0.00 3777500 70000 Expenditures Construction $0.00 $0.00 $14,834.08 0 $0.00 $0.00 3777500 71030 Expenditures Machinery  & Equipment $0.00 $900,000.00 $0.00 0% $0.00 $900,000.00 4020030 61000 Expenditures Fees ‐Bank Administration $0.00 $20.00 $4.37 22% $0.00 $20.00 4020030 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $75.00 $15.38 21% $0.00 $75.00 4030030 63440 Expenditures Program ‐Youth Court $4,000.00 $4,000.00 $0.00 0% $0.00 $4,000.00 4037500 71020 Expenditures Software  & Intangible Assets $0.00 $0.00 $42,145.00 0 $42,145.00 $42,145.00 4110030 61000 Expenditures Fees ‐Bank Administration $0.00 $40.00 $6.71 17% $0.00 $40.00 4110030 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $110.00 $23.29 21% $0.00 $110.00 4110030 71010 Expenditures Furniture  & Fixtures $0.00 $24,821.16 $0.00 0% $0.00 $24,821.16 4110030 71030 Expenditures Machinery  & Equipment $0.00 $42,393.33 $53,060.58 125% $10,667.25 $53,060.58 4110030 71060 Expenditures Vehicles $0.00 $8,252.46 $8,252.46 100% $0.00 $8,252.46 4113160 51020 Expenditures Salary  & Wages $137,128.00 $148,718.00 $81,832.26 55% $0.00 $148,718.00 4113160 51040 Expenditures Overtime $286.70 $258.03 $0.00 0% $0.00 $258.03 4113160 51100 Expenditures Leave ‐Administrative Buyout Leave $6,800.00 $6,800.00 $0.00 0% $0.00 $6,800.00 4113160 51110 Expenditures Leave ‐Annual Buyoutave $17,500.00 $17,500.00 $8,600.98 49% $0.00 $17,500.00 4113160 51200 Expenditures POST/Educational  Certificate Pay $5,703.50 $5,703.50 $0.00 0% $0.00 $5,703.50 4113160 52300 Expenditures Allowance ‐Uniform $1,098.00 $1,098.00 $499.98 46% $0.00 $1,098.00 4113160 52400 Expenditures Benefit ‐ADD/ Life Insurance $402.60 $402.60 $102.45 25% $0.00 $402.60 4113160 52450 Expenditures Benefit ‐Worker's Compensation $13,631.54 $14,781.00 $9,159.08 62% $0.00 $14,781.00 4113160 52700 Expenditures Benefit ‐Deferred CompensationMatchin $1,300.00 $1,300.00 $0.00 0% $0.00 $1,300.00 4113160 52800 Expenditures Benefit ‐Dental $717.36 $717.36 $315.70 44% $0.00 $717.36 4113160 53000 Expenditures Benefit ‐Short/Long Term Disability $622.20 $622.20 $259.25 42% $0.00 $622.20 4113160 53100 Expenditures Benefit ‐Retiree Medicals $0.00 $0.00 $426.15 0 $0.00 $0.00 4113160 53300 Expenditures Benefit ‐PERS Health $13,261.40 $13,261.40 $6,902.37 52% $0.00 $13,261.40 4113160 53400 Expenditures Benefit ‐PERS Retirement $58,560.00 $106,018.00 $61,264.42 58% $0.00 $106,018.00 4113160 53600 Expenditures Benefit ‐Vision $292.80 $292.80 $120.55 41% $0.00 $292.80 4113160 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,994.70 $2,159.40 $1,321.20 61% $0.00 $2,159.40 4113180 53100 Expenditures Benefit ‐Retiree Medicals $6,000.00 $6,000.00 $2,130.75 36% $0.00 $6,000.00 4113180 53980 Expenditures Vacancy  Factor $0.00 ‐$6,000.00 $0.00 0% $0.00 ‐$6,000.00 4316120 51020 Expenditures Salary  & Wages $104,750.00 $104,750.00 $0.00 0% $0.00 $104,750.00 4316120 52400 Expenditures Benefit ‐ADD/ Life Insurance $433.00 $433.00 $0.00 0% $0.00 $433.00 4316120 52450 Expenditures Benefit ‐Worker's Compensation $3,854.80 $3,854.80 $0.00 0% $0.00 $3,854.80 4316120 52700 Expenditures Benefit ‐Deferred CompensationMatchin $300.00 $300.00 $0.00 0% $0.00 $300.00 4316120 52800 Expenditures Benefit ‐Dental $1,176.00 $1,176.00 $0.00 0% $0.00 $1,176.00 4316120 53000 Expenditures Benefit ‐Short/Long Term Disability $1,020.00 $1,020.00 $0.00 0% $0.00 $1,020.00 4316120 53300 Expenditures Benefit ‐PERS Health $19,940.00 $19,940.00 $0.00 0% $0.00 $19,940.00 4316120 53400 Expenditures Benefit ‐PERS Retirement $15,000.00 $15,000.00 $0.00 0% $0.00 $15,000.00 4316120 53600 Expenditures Benefit ‐Vision $480.00 $480.00 $0.00 0% $0.00 $480.00 2/22/2025
51 460
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
4316120 53700 Expenditures Taxes ‐FICA/Medicare Employer $1,520.00 $1,520.00 $0.00 0% $0.00 $1,520.00 4316120 53980 Expenditures Vacancy  Factor $0.00 $0.00 $0.00 0 ‐$148,473.80 ‐$148,473.80 4316120 60200 Expenditures Contract  Srvcs‐Audit $410.00 $410.00 $0.00 0% $0.00 $410.00 4316120 60480 Expenditures Contract  Srvcs‐Other $825,730.00 $825,730.00 $79,473.00 10% $0.00 $825,730.00 4316120 60560 Expenditures Contract  Srvcs‐Street Sweeping $67,897.60 $67,897.60 $28,621.08 42% $0.00 $67,897.60 4316120 60640 Expenditures Contract  Srvcs‐Inspection $175,000.00 $225,000.00 $58,300.00 26% $0.00 $225,000.00 4316120 60720 Expenditures Contract  Srvcs‐Underground/Open $123,619.00 $0.00 $0.00 0 $0.00 $0.00 4316120 61000 Expenditures Fees ‐Bank Administration $0.00 $110.00 $50.51 46% $0.00 $110.00 4316120 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $500.00 $182.83 37% $0.00 $500.00 4316120 62320 Expenditures Other ‐Contingency $5,000.00 $5,000.00 $0.00 0% $0.00 $5,000.00 4316120 62720 Expenditures Printing $0.00 $0.00 $905.55 0 $0.00 $0.00 4316120 64040 Expenditures Supplies ‐Maintenance $1,000.00 $1,000.00 $40.78 4% $0.00 $1,000.00 4316120 64360 Expenditures Training  & Development $2,000.00 $2,000.00 $0.00 0% $0.00 $2,000.00 4316120 69200 Expenditures Liab  & Property Ins Charges $8,670.00 $8,670.00 $4,335.00 50% $0.00 $8,670.00 4519100 61280 Expenditures Debt  Service‐Principal $429,000.00 $429,000.00 $214,000.00 50% $0.00 $429,000.00 4519200 61240 Expenditures Debt  Service‐Interest $149,100.00 $149,100.00 $76,261.25 51% $0.00 $149,100.00 5020060 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $6.26 63% $0.00 $10.00 5020060 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $50.00 $24.15 48% $0.00 $50.00 5110040 61000 Expenditures Fees ‐Bank Administration $0.00 $30.00 $13.89 46% $0.00 $30.00 5110040 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $150.00 $53.60 36% $0.00 $150.00 5120040 61480 Expenditures Fees ‐Investment Admin Expense $500.00 $0.00 $0.00 0 $0.00 $0.00 5130040 61000 Expenditures Fees ‐Bank Administration $0.00 $190.00 $75.17 40% $0.00 $190.00 5130040 61480 Expenditures Fees ‐Investment Admin Expense $600.00 $800.00 $278.28 35% $0.00 $800.00 5137500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $107,693.58 0 $0.00 $0.00 5510060 61000 Expenditures Fees ‐Bank Administration $0.00 $490.00 $228.12 47% $0.00 $490.00 5510060 61480 Expenditures Fees ‐Investment Admin Expense $4,200.00 $2,200.00 $879.89 40% $0.00 $2,200.00 5767500 60480 Expenditures Contract  Srvcs‐Other $0.00 $0.00 $310.23 0 $0.00 $0.00 5767500 70000 Expenditures Construction $0.00 $0.00 $828,526.51 0 $0.00 $0.00 6010040 51020 Expenditures Salary  & Wages $0.00 $0.00 $6,967.74 0 $0.00 $0.00 6010040 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $7.25 0 $0.00 $0.00 6010040 51040 Expenditures Overtime $0.00 $0.00 $42.43 0 $0.00 $0.00 6010040 51110 Expenditures Leave ‐Annual Buyoutave $6,100.00 $6,100.00 $0.00 0% $0.00 $6,100.00 6010040 52000 Expenditures Allowance ‐Auto $0.00 $0.00 $82.55 0 $0.00 $0.00 6010040 52200 Expenditures Allowance ‐Mobile CommunicationDevic $0.00 $0.00 $16.46 0 $0.00 $0.00 6010040 52400 Expenditures Benefit ‐ADD/ Life Insurance $0.00 $0.00 $16.75 0 $0.00 $0.00 6010040 52450 Expenditures Benefit ‐Worker's Compensation $0.00 $0.00 $50.25 0 $0.00 $0.00 6010040 52700 Expenditures Benefit ‐Deferred CompensationMatchin $500.00 $500.00 $0.00 0% $0.00 $500.00 6010040 52702 Expenditures Benefit ‐Deferred Comp ICMA401aMatch $4,100.00 $4,100.00 $0.00 0% $0.00 $4,100.00 6010040 52800 Expenditures Benefit ‐Dental $0.00 $0.00 $25.85 0 $0.00 $0.00 6010040 53000 Expenditures Benefit ‐Short/Long Term Disability $0.00 $0.00 $21.25 0 $0.00 $0.00 6010040 53100 Expenditures Benefit ‐Retiree Medicals $11,000.00 $11,000.00 $2,435.16 22% $0.00 $11,000.00 6010040 53300 Expenditures Benefit ‐PERS Health $0.00 $0.00 $477.48 0 $0.00 $0.00 6010040 53400 Expenditures Benefit ‐PERS Retirement $0.00 $0.00 $517.31 0 $0.00 $0.00 6010040 53600 Expenditures Benefit ‐Vision $0.00 $0.00 $9.90 0 $0.00 $0.00 6010040 53700 Expenditures Taxes ‐FICA/Medicare Employer $0.00 $0.00 $101.43 0 $0.00 $0.00 6010040 60010 Expenditures Administrative  Costs $25,000.00 $25,000.00 $19,999.98 80% $0.00 $25,000.00 6010040 61000 Expenditures Fees ‐Bank Administration $0.00 $0.00 $0.08 0 $0.00 $0.00 6010040 61480 Expenditures Fees ‐Investment Admin Expense $100.00 $0.00 $0.39 0 $0.00 $0.00 6020010 61000 Expenditures Fees ‐Bank Administration $0.00 $70.00 $19.40 28% $0.00 $70.00 2/22/2025
52 461
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
6020010 61480 Expenditures Fees ‐Investment Admin Expense $250.00 $300.00 $0.00 0% $0.00 $300.00 6020040 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $0.13 0 $0.00 $0.00 6029100 61280 Expenditures Debt  Service‐Principal $1,715,000.00 $1,715,000.00 $1,715,000.00 100% $0.00 $1,715,000.00 6029200 61040 Expenditures Fees ‐Bond Administration $8,625.00 $8,625.00 $4,570.00 53% $0.00 $8,625.00 6029200 61240 Expenditures Debt  Service‐Interest $1,092,600.00 $1,092,600.00 $95,660.59 9% $0.00 $1,092,600.00 6550010 61000 Expenditures Fees ‐Bank Administration $0.00 $10.00 $0.00 0% $0.00 $10.00 6550010 61480 Expenditures Fees ‐Investment Admin Expense $100.00 $25.00 $0.00 0% $0.00 $25.00 6559100 61280 Expenditures Debt  Service‐Principal $640,000.00 $640,000.00 $0.00 0% $0.00 $640,000.00 6559200 61040 Expenditures Fees ‐Bond Administration $7,000.00 $7,000.00 $850.00 12% $0.00 $7,000.00 6559200 61240 Expenditures Debt  Service‐Interest $80,200.00 $80,200.00 $40,100.00 50% $0.00 $80,200.00 6560010 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $0.00 0 $0.00 $0.00 6569100 61280 Expenditures Debt  Service‐Principal $2,465,000.00 $2,465,000.00 $2,465,000.00 100% $0.00 $2,465,000.00 6569200 61240 Expenditures Debt  Service‐Interest $1,145,887.00 $1,145,887.00 $593,102.75 52% $0.00 $1,145,887.00 6570010 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $0.00 0 $0.00 $0.00 6579100 61280 Expenditures Debt  Service‐Principal $435,000.00 $435,000.00 $435,000.00 100% $0.00 $435,000.00 6579200 61240 Expenditures Debt  Service‐Interest $191,437.50 $191,437.50 $97,893.75 51% $0.00 $191,437.50 6580010 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $0.00 $0.00 0 $0.00 $0.00 6589100 61280 Expenditures Debt  Service‐Principal $2,290,000.00 $2,290,000.00 $2,290,000.00 100% $0.00 $2,290,000.00 6589200 61040 Expenditures Fees ‐Bond Administration $0.00 $0.00 $5.00 0 $0.00 $0.00 6589200 61240 Expenditures Debt  Service‐Interest $1,204,250.00 $1,204,250.00 $630,750.00 52% $0.00 $1,204,250.00 7018100 51020 Expenditures Salary  & Wages $174,400.00 $258,500.00 $108,891.34 42% $0.00 $258,500.00 7018100 51100 Expenditures Leave ‐Administrative Buyout Leave $0.00 $0.00 $657.55 0 $0.00 $0.00 7018100 51110 Expenditures Leave ‐Annual Buyoutave $0.00 $0.00 $9,045.22 0 $0.00 $0.00 7018100 52400 Expenditures Benefit ‐ADD/ Life Insurance $540.00 $697.00 $251.89 36% $0.00 $697.00 7018100 52450 Expenditures Benefit ‐Worker's Compensation $1,342.88 $1,990.00 $783.33 39% $0.00 $1,990.00 7018100 52700 Expenditures Benefit ‐Deferred CompensationMatchin $1,100.00 $1,100.00 $2,452.86 223% $0.00 $1,100.00 7018100 52800 Expenditures Benefit ‐Dental $2,352.00 $3,528.00 $1,138.50 32% $0.00 $3,528.00 7018100 53000 Expenditures Benefit ‐Short/Long Term Disability $1,489.00 $2,073.00 $808.76 39% $0.00 $2,073.00 7018100 53300 Expenditures Benefit ‐PERS Health $39,210.00 $58,130.00 $24,203.83 42% $0.00 $58,130.00 7018100 53400 Expenditures Benefit ‐PERS Retirement $39,840.00 $21,700.00 $34,405.20 159% $0.00 $21,700.00 7018100 53600 Expenditures Benefit ‐Vision $960.00 $1,440.00 $434.72 30% $0.00 $1,440.00 7018100 53700 Expenditures Taxes ‐FICA/Medicare Employer $2,530.00 $3,740.00 $1,681.60 45% $0.00 $3,740.00 7018100 60440 Expenditures Contract  Srvcs‐Legal $88,000.00 $88,000.00 $31,331.51 36% $0.00 $88,000.00 7018100 60480 Expenditures Contract  Srvcs‐Other $40,460.00 $62,950.00 $22,992.35 37% $0.00 $62,950.00 7018100 60840 Expenditures Equipment ‐Furniture < $5000 $0.00 $0.00 $0.00 0 $10,000.00 $10,000.00 7018100 61760 Expenditures Insurance ‐Property $907,425.00 $400,000.00 $366,157.00 92% ‐$141,496.00 $258,504.00 7018100 61770 Expenditures Insurance ‐Auto Physical Damage $0.00 $0.00 $0.00 0 $75,311.00 $75,311.00 7018100 61780 Expenditures Insurance ‐Cyber Insurance $0.00 $0.00 $0.00 0 $32,342.00 $32,342.00 7018100 61800 Expenditures Insurance ‐General Liability $3,464,125.00 $3,104,575.00 $3,012,630.00 97% ‐$100,828.00 $3,003,747.00 7018100 61805 Expenditures Ins ‐Fire Dist General Liab $738,800.00 $0.00 $0.00 0 $0.00 $0.00 7018100 61810 Expenditures Insurance ‐Workers' Compensatio $1,324,957.00 $1,704,532.00 $1,704,532.00 100% $0.00 $1,704,532.00 7018100 61820 Expenditures Insurance ‐Crime & Bond $9,940.00 $4,000.00 $3,861.00 97% ‐$711.00 $3,289.00 7018100 61825 Expenditures Ins ‐Alliant Deadly Weapons Res $0.00 $0.00 $0.00 0 $572.00 $572.00 7018100 61830 Expenditures Insurance ‐Employment Practices $225,000.00 $215,000.00 $212,596.00 99% ‐$2,404.00 $212,596.00 7018100 61850 Expenditures Claims ‐General Liability $1,109,760.00 $1,109,760.00 $0.00 0% $0.00 $1,109,760.00 7018100 61860 Expenditures Claims ‐Workers' Compensation $5,053,336.00 $5,053,336.00 $45,552.50 1% $0.00 $5,053,336.00 7018100 61870 Expenditures Claims ‐Property & Crime $5,000.00 $5,000.00 ‐$11,900.46 -238% $0.00 $5,000.00 7018100 61880 Expenditures Claims ‐Employment Practices $150,000.00 $150,000.00 $58,778.51 39% $0.00 $150,000.00 7018100 62440 Expenditures Other ‐Special Dept Expenditure $100,000.00 $100,000.00 $32,196.57 32% $0.00 $100,000.00 2/22/2025
53 462
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
7018100 62680 Expenditures Postage $0.00 $0.00 $0.07 0 $0.00 $0.00 7018100 63880 Expenditures Subscription ‐Membership, Dues, & Publ $1,664.00 $1,664.00 $1,910.70 115% $0.00 $1,664.00 7018100 64360 Expenditures Training  & Development $10,200.00 $10,200.00 $1,970.36 19% $0.00 $10,200.00 7018100 69100 Expenditures Srvcs ‐Information Technology $13,500.00 $13,500.00 $6,750.00 50% $0.00 $13,500.00 7156160 61000 Expenditures Fees ‐Bank Administration $0.00 $90.00 $42.53 47% $0.00 $90.00 7156160 61480 Expenditures Fees ‐Investment Admin Expense $340.00 $400.00 $164.11 41% $0.00 $400.00 7268340 51020 Expenditures Salary  & Wages $1,102,500.00 $1,137,300.00 $510,429.36 45% $0.00 $1,137,300.00 7268340 51022 Expenditures Salary  & Wages (EOC) $0.00 $0.00 $157.99 0 $0.00 $0.00 7268340 51040 Expenditures Overtime $19,900.00 $19,161.00 $5,443.74 28% $0.00 $19,161.00 7268340 51042 Expenditures Overtime  (EOC) $0.00 $0.00 $74.31 0 $0.00 $0.00 7268340 51044 Expenditures FLSA  Overtime $0.00 $600.00 $47.67 8% $0.00 $600.00 7268340 51110 Expenditures Leave ‐Annual Buyoutave $24,300.00 $24,300.00 $9,192.31 38% $0.00 $24,300.00 7268340 52200 Expenditures Allowance ‐Mobile CommunicationDevic $3,840.00 $3,840.00 $1,761.61 46% $0.00 $3,840.00 7268340 52400 Expenditures Benefit ‐ADD/ Life Insurance $3,612.00 $3,612.00 $1,115.50 31% $0.00 $3,612.00 7268340 52450 Expenditures Benefit ‐Worker's Compensation $8,642.48 $8,926.00 $3,693.57 41% $0.00 $8,926.00 7268340 52700 Expenditures Benefit ‐Deferred CompensationMatchin $5,900.00 $5,900.00 $2,586.81 44% $0.00 $5,900.00 7268340 52800 Expenditures Benefit ‐Dental $12,936.00 $12,936.00 $5,692.50 44% $0.00 $12,936.00 7268340 53000 Expenditures Benefit ‐Short/Long Term Disability $8,872.00 $8,872.00 $3,799.89 43% $0.00 $8,872.00 7268340 53100 Expenditures Benefit ‐Retiree Medicals $62,000.00 $62,000.00 $29,121.62 47% $0.00 $62,000.00 7268340 53300 Expenditures Benefit ‐PERS Health $205,270.00 $205,270.00 $96,468.08 47% $0.00 $205,270.00 7268340 53400 Expenditures Benefit ‐PERS Retirement $108,700.00 $143,900.00 $62,271.47 43% $0.00 $143,900.00 7268340 53600 Expenditures Benefit ‐Vision $5,280.00 $5,280.00 $2,173.60 41% $0.00 $5,280.00 7268340 53700 Expenditures Taxes ‐FICA/Medicare Employer $16,280.00 $16,800.00 $7,687.04 46% $0.00 $16,800.00 7268340 60040 Expenditures Advertising ‐Legal $1,100.00 $1,100.00 $0.00 0% $0.00 $1,100.00 7268340 60440 Expenditures Contract  Srvcs‐Legal $24,000.00 $24,000.00 $1,653.00 7% $0.00 $24,000.00 7268340 60480 Expenditures Contract  Srvcs‐Other $782,286.74 $618,752.61 $167,473.71 27% $0.00 $618,752.61 7268340 60760 Expenditures Equipment ‐Computers < $5000 $377,355.00 $340,835.00 $40,675.78 12% $0.00 $340,835.00 7268340 60920 Expenditures Equipment ‐Software < $5000 $25,891.14 $25,891.14 $0.00 0% ‐$25,891.14 $0.00 7268340 61000 Expenditures Fees ‐Bank Administration $0.00 $240.00 $117.33 49% $0.00 $240.00 7268340 61240 Expenditures Debt  Service‐Interest $0.00 $0.00 ‐$3,997.49 0 $0.00 $0.00 7268340 61480 Expenditures Fees ‐Investment Admin Expense $1,130.00 $1,130.00 $464.29 41% $0.00 $1,130.00 7268340 62080 Expenditures Maintenance ‐Equipment $10,000.00 $10,000.00 $23.90 0% $0.00 $10,000.00 7268340 62160 Expenditures Maintenance ‐Software Licenses $1,651,069.34 $1,810,096.45 $1,366,162.70 75% $25,891.14 $1,835,987.59 7268340 62220 Expenditures Vehicle  Fuel $500.00 $500.00 $0.00 0% $0.00 $500.00 7268340 62520 Expenditures Other ‐Suspense‐Expenses $0.00 $0.00 $5,583.32 0 $0.00 $0.00 7268340 62680 Expenditures Postage $250.00 $250.00 $0.07 0% $0.00 $250.00 7268340 62800 Expenditures Prior  Period Expense $0.00 $0.00 $5,348.94 0 $0.00 $0.00 7268340 63220 Expenditures Program ‐Public Education Gov $0.00 $2,120.00 $1,280.00 60% $0.00 $2,120.00 7268340 63880 Expenditures Subscription ‐Membership, Dues, & Publ $22,692.00 $26,786.00 $10,707.08 40% $0.00 $26,786.00 7268340 64080 Expenditures Supplies ‐Office $15,000.00 $15,000.00 $3,617.71 24% $0.00 $15,000.00 7268340 64280 Expenditures Training ‐Conference/Meeting $3,000.00 $3,000.00 $264.00 9% $0.00 $3,000.00 7268340 64360 Expenditures Training  & Development $18,500.00 $18,500.00 $1,122.56 6% $0.00 $18,500.00 7268340 64370 Expenditures Travel ‐Mileage $250.00 $250.00 $0.00 0% $0.00 $250.00 7268340 64480 Expenditures Utilities ‐Communications $62,386.83 $62,386.83 $18,235.95 29% $0.00 $62,386.83 7268340 64640 Expenditures Utilities ‐Telephone $141,846.40 $141,846.40 $68,395.09 48% $0.00 $141,846.40 7268340 69200 Expenditures Liab  & Property Ins Charges $155,070.00 $155,070.00 $77,535.06 50% $0.00 $155,070.00 7268340 71030 Expenditures Machinery  & Equipment $0.00 $50,850.37 $485.00 1% $0.00 $50,850.37 8100050 61000 Expenditures Fees ‐Bank Administration $0.00 $50.00 $19.90 40% $0.00 $50.00 8100050 61480 Expenditures Fees ‐Investment Admin Expense $0.00 $200.00 $76.33 38% $0.00 $200.00 2/22/2025
54 463
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
8100050 62341 Expenditures Other ‐Endowment PaymentsPayments $5,000.00 $5,000.00 $0.00 0% $13,895.00 $18,895.00 8110010 60520 Expenditures Contract  Srvcs‐Property Tax $0.00 $5,000.00 $0.00 0% $0.00 $5,000.00 8110010 61040 Expenditures Fees ‐Bond Administration $296,110.00 $296,110.00 $145,271.34 49% $0.00 $296,110.00 8110010 61480 Expenditures Fees ‐Investment Admin Expense $500.00 $500.00 $0.00 0% $0.00 $500.00 8119100 61280 Expenditures Debt  Service‐Principal $505,000.00 $505,000.00 $505,000.00 100% $0.00 $505,000.00 8119200 61240 Expenditures Debt  Service‐Interest $854,358.00 $854,358.00 $431,077.02 50% $0.00 $854,358.00 TOTAL EXPENDITURES $167,397,755. 84 $179,863,334.08 $87,623,655.50 49% ‐$1,070,203.95 $178,793,130.13 TRANSFER IN
1100000 82160 Revenue Transfer  In Federal Grants $0.00 $0.00 $6,190.00 0 $0.00 $0.00 1120000 82160 Revenue Transfer  In Federal Grants $0.00 $139,490.00 $139,490.00 100% $0.00 $139,490.00 1330000 82080 Revenue Transfer  In Community ServiceDistrict $0.00 $0.00 $2,450.00 0 $0.00 $0.00 1510000 82221 Revenue Transfer  In Measure T $7,368,264.92 $6,158,598.92 $3,684,132.48 60% $323,729.00 $6,482,327.92 1710000 82221 Revenue Transfer  In Measure T $2,830,175.08 $2,469,615.08 $1,415,087.52 57% $75,960.00 $2,545,575.08 1800000 82220 Revenue Transfer  In General Fund $502,287.00 $502,287.00 $251,143.50 50% $0.00 $502,287.00 1810000 82220 Revenue Transfer  In General Fund $90,766.00 $90,766.00 $45,382.98 50% $0.00 $90,766.00 1840000 82220 Revenue Transfer  In General Fund $45,288.00 $45,288.00 $22,644.00 50% $0.00 $45,288.00 1850000 82220 Revenue Transfer  In General Fund $11,137.00 $11,137.00 $5,568.48 50% $0.00 $11,137.00 2050000 82220 Revenue Transfer  In General Fund $3,973.00 $3,973.00 $1,986.48 50% $0.00 $3,973.00 2100000 82220 Revenue Transfer  In General Fund $34,091.00 $34,091.00 $17,045.52 50% $0.00 $34,091.00 2110000 82220 Revenue Transfer  In General Fund $10,954.00 $10,954.00 $5,476.98 50% $0.00 $10,954.00 3110000 82221 Revenue Transfer  In Measure T $806,496.01 $191,605.01 $403,248.00 210% $1,297.00 $192,902.01 4310000 82220 Revenue Transfer  In General Fund $300,000.00 $300,000.00 $150,000.00 50% $0.00 $300,000.00 4510000 82140 Revenue Transfer  In All Other Fundsent $426,027.00 $426,027.00 $213,013.56 50% $0.00 $426,027.00 4510000 82220 Revenue Transfer  In General Fund $152,027.00 $152,027.00 $76,013.52 50% $0.00 $152,027.00 6550000 82300 Revenue Transfer  In Measure A $727,300.00 $727,300.00 $363,649.98 50% $0.00 $727,300.00 TOTAL TRANSFER IN $13,308,786.01 $11,263,159. 01 $6,802,523.00 60% $400, 986.00 $11,664,145.01 TRANSFER OUT
1100000 83120 Expenditures Transfer  Out City Debt Service $152,027.00 $152,027.00 $76,013.52 50% $0.00 $152,027.00 1100000 83140 Expenditures TransferOut  to All Other Fundsent $49,018.00 $49,018.00 $24,508.98 50% $0.00 $49,018.00 1100000 83155 Expenditures Transfer  Out Local Zones $649,478.00 $649,478.00 $324,739.02 50% $0.00 $649,478.00 1100000 83480 Expenditures Transfer  Out NPDES $300,000.00 $300,000.00 $150,000.00 50% $0.00 $300,000.00 1110000 83150 Expenditures Transfer  Out Community Service District $2,830,175.08 $2,469,615.08 $1,415,087.52 57% $75,960.00 $2,545,575.08 1110000 83300 Expenditures Transfer  Out Fire District $7,368,264.92 $6,158,598.92 $3,684,132.48 60% $323,729.00 $6,482,327.92 1110000 83420 Expenditures Transfer  Out Library Fund $806,496.01 $191,605.01 $403,248.00 210% $1,297.00 $192,902.01 1810000 83120 Expenditures Transfer  Out City Debt Service $47,978.00 $47,978.00 $23,989.02 50% $0.00 $47,978.00 1820000 83120 Expenditures Transfer  Out City Debt Service $107,344.00 $107,344.00 $53,671.98 50% $0.00 $107,344.00 1830000 83120 Expenditures Transfer  Out City Debt Service $9,827.00 $9,827.00 $4,913.52 50% $0.00 $9,827.00 1840000 83120 Expenditures Transfer  Out City Debt Service $34,799.00 $34,799.00 $17,399.52 50% $0.00 $34,799.00 1850000 83120 Expenditures Transfer  Out City Debt Service $9,769.00 $9,769.00 $4,884.48 50% $0.00 $9,769.00 1860000 83120 Expenditures Transfer  Out City Debt Service $3,873.00 $3,873.00 $1,936.50 50% $0.00 $3,873.00 1880000 83120 Expenditures Transfer  Out City Debt Service $16,706.00 $16,706.00 $8,353.02 50% $0.00 $16,706.00 2000000 83120 Expenditures Transfer  Out City Debt Service $15,492.00 $15,492.00 $7,746.00 50% $0.00 $15,492.00 2020000 83120 Expenditures Transfer  Out City Debt Service $5,838.00 $5,838.00 $2,919.00 50% $0.00 $5,838.00 2030000 83120 Expenditures Transfer  Out City Debt Service $694.00 $694.00 $346.98 50% $0.00 $694.00 2040000 83120 Expenditures Transfer  Out City Debt Service $5,260.00 $5,260.00 $2,629.98 50% $0.00 $5,260.00 2050000 83120 Expenditures Transfer  Out City Debt Service $3,989.00 $3,989.00 $1,994.52 50% $0.00 $3,989.00 2060000 83120 Expenditures Transfer  Out City Debt Service $3,642.00 $3,642.00 $1,821.00 50% $0.00 $3,642.00 2/22/2025
55 464
Fiscal Year 2024/25 Second Quarter Update ‐ March 4, 2025 Council Action

KEY ACCOUNT

DESCRIPTION

TYPE DESCRIPTION
2024/25
ADOPTED BUDGET
2024/25
AMENDED BUDGET
YTD THRU
12/31/2024 %  USED
2024/25 PROPOSED

ADJUSTMENTS
2024/25 PROPOSED
AMENDED BUDGET
2070000 83120 Expenditures Transfer  Out City Debt Service $3,989.00 $3,989.00 $1,994.52 50% $0.00 $3,989.00 2080000 83120 Expenditures Transfer  Out City Debt Service $8,613.00 $8,613.00 $4,306.50 50% $0.00 $8,613.00 2090000 83120 Expenditures Transfer  Out City Debt Service $1,965.00 $1,965.00 $982.50 50% $0.00 $1,965.00 2100000 83120 Expenditures Transfer  Out City Debt Service $12,255.00 $12,255.00 $6,127.50 50% $0.00 $12,255.00 2110000 83120 Expenditures Transfer  Out City Debt Service $16,417.00 $16,417.00 $8,208.48 50% $0.00 $16,417.00 2120000 83120 Expenditures Transfer  Out City Debt Service $35,319.00 $35,319.00 $17,659.50 50% $0.00 $35,319.00 2130000 83120 Expenditures Transfer  Out City Debt Service $11,908.00 $11,908.00 $5,953.98 50% $0.00 $11,908.00 2140000 83120 Expenditures Transfer  Out City Debt Service $4,220.00 $4,220.00 $2,110.02 50% $0.00 $4,220.00 2150000 83120 Expenditures Transfer  Out City Debt Service $636.00 $636.00 $318.00 50% $0.00 $636.00 2160000 83120 Expenditures Transfer  Out City Debt Service $16,937.00 $16,937.00 $8,468.52 50% $0.00 $16,937.00 2170000 83120 Expenditures Transfer  Out City Debt Service $4,220.00 $4,220.00 $2,110.02 50% $0.00 $4,220.00 2180000 83120 Expenditures Transfer  Out City Debt Service $3,179.00 $3,179.00 $1,589.52 50% $0.00 $3,179.00 2180000 83210 Expenditures Transfer  Out Development Impact $0.00 $0.00 $2,450.00 0 $0.00 $0.00 2190000 83120 Expenditures Transfer  Out City Debt Service $10,463.00 $10,463.00 $5,231.52 50% $0.00 $10,463.00 2200000 83120 Expenditures Transfer  Out City Debt Service $3,584.00 $3,584.00 $1,792.02 50% $0.00 $3,584.00 2210000 83120 Expenditures Transfer  Out City Debt Service $11,272.00 $11,272.00 $5,635.98 50% $0.00 $11,272.00 2220000 83120 Expenditures Transfer  Out City Debt Service $347.00 $347.00 $173.52 50% $0.00 $347.00 2230000 83120 Expenditures Transfer  Out City Debt Service $5,087.00 $5,087.00 $2,543.52 50% $0.00 $5,087.00 2240000 83120 Expenditures Transfer  Out City Debt Service $1,676.00 $1,676.00 $838.02 50% $0.00 $1,676.00 2250000 83120 Expenditures Transfer  Out City Debt Service $3,006.00 $3,006.00 $1,503.00 50% $0.00 $3,006.00 2260000 83120 Expenditures Transfer  Out City Debt Service $1,561.00 $1,561.00 $780.48 50% $0.00 $1,561.00 2270000 83120 Expenditures Transfer  Out City Debt Service $2,601.00 $2,601.00 $1,300.50 50% $0.00 $2,601.00 2280000 83120 Expenditures Transfer  Out City Debt Service $1,561.00 $1,561.00 $780.36 50% $0.00 $1,561.00 3020000 83120 Expenditures Transfer  Out City Debt Service $727,300.00 $727,300.00 $363,649.98 50% $0.00 $727,300.00 3530000 83360 Expenditures Transfer  Out General Fund $0.00 $0.00 $6,190.00 0 $0.00 $0.00 3740000 83140 Expenditures TransferOut  to All Other Fundsent $0.00 $139,490.00 $139,490.00 100% $0.00 $139,490.00 TOTAL TRANSFER OUT $13,308,786.01 $11,263,159. 01 $6,802,523.00 60% $400, 986.00 $11,664,145.01 2/22/2025
56 465
FY 2024/25 Second Quarter Proposed Budget Amendments
Fund Object Object  Category
FY25 Amended
Budget
FY25 Proposed
Adjustment Amount
FY25 Proposed
Amended Budget  Reason for Adjustment
Revenues
1100000 44401 Interest ‐Income                 3,000,000.00                                  1,110,670                        4,110,670.00  Adjustments based on Actuals 1100000 47810 Misc ‐Lawsuit Settlements                                     ‐                                       246,155                           246,155.18  Adjustments based on Actuals 1100000 47853 Misc ‐Other                    124,800.00                                        75,200                           200,000.00  Adjustments based on Actuals 1100000 81025 Proceeds from Sale of Land                                     ‐                                         67,704                             67,703.92  Adjustments based on Actuals 1101600 47853 Misc ‐Other                                     ‐                                         30,600                             30,600.00  Adjustments based on Actuals 1105100 42224 Intergvt  Rev‐Other Agency                       26,681.00                                       67,319                             94,000.00  Adjustments based on Actuals 1106120 47853 Misc ‐Other                       52,000.00                                       55,350                           107,350.00  Adjustments based on Actuals 1180000 44401 Interest ‐Income                         2,400.00                                          1,300                                3,700.00  Adjustments based on Actuals 1270000 44401 Interest ‐Income                       40,000.00                                       19,640                             59,640.00  Adjustments based on Actuals 1270060 46601 Develop  Partic‐Developer Impac                    150,000.00                                     (43,588)                         106,412.00  Based on YTD Actuals and Gov Code Change 1280000 44401 Interest ‐Income                    112,500.00                                      165,300                           277,800.00  Adjustments based on Actuals 1290000 44401 Interest ‐Income                         4,800.00                                          7,520                              12,320.00  Adjustments based on Actuals 1290060 46601 Develop  Partic‐Developer Impac                       70,000.00                                     (33,566)                            36,434.00  Based on YTD Actuals and Gov Code Change 1300000 44401 Interest ‐Income                       30,000.00                                       27,680                             57,680.00  Adjustments based on Actuals 1300060 46601 Develop  Partic‐Developer Impac                    160,000.00                                     (87,718)                            72,282.00  Based on YTD Actuals and Gov Code Change 1310000 44401 Interest ‐Income                       30,000.00                                       14,770                             44,770.00  Adjustments based on Actuals 1310060 46601 Develop  Partic‐Developer Impac                    160,000.00                                   (111,260)                            48,740.00  Based on YTD Actuals and Gov Code Change 1320000 44401 Interest ‐Income                       28,750.00                                       22,940                             51,690.00  Adjustments based on Actuals 1330000 44401 Interest ‐Income                       90,000.00                                     105,090                           195,090.00  Adjustments based on Actuals 1330060 46601 Develop  Partic‐Developer Impac                 1,100,000.00                                   (658,314)                         441,686.00  Based on YTD Actuals and Gov Code Change 1340000 44401 Interest ‐Income                       87,500.00                                       83,810                           171,310.00  Adjustments based on Actuals 1340060 46601 Develop  Partic‐Developer Impac                    120,000.00                                        65,232                           185,232.00  Based on YTD Actuals and Gov Code Change 1350000 44401 Interest ‐Income                    175,000.00                                      177,880                           352,880.00  Adjustments based on Actuals 1360000 44401 Interest ‐Income                       62,500.00                                       58,140                           120,640.00  Adjustments based on Actuals 1360060 46601 Develop  Partic‐Developer Impac                    300,000.00                                   (111,424)                         188,576.00  Based on YTD Actuals and Gov Code Change 1370000 44401 Interest ‐Income                       29,500.00                                       34,040                             63,540.00  Adjustments based on Actuals 1370060 46601 Develop  Partic‐Developer Impac                    190,000.00                                   (119,586)                            70,414.00  Based on YTD Actuals and Gov Code Change 1380000 44401 Interest ‐Income                    158,750.00                                      222,910                           381,660.00  Adjustments based on Actuals 1380060 46601 Develop  Partic‐Developer Impac                 1,260,000.00                                   (388,669)                         871,331.00  Based on YTD Actuals and Gov Code Change 1400000 44401 Interest ‐Income                         3,750.00                                          2,900                                6,650.00  Adjustments based on Actuals 1410000 44401 Interest ‐Income                         5,625.00                                          3,040                                8,665.00  Adjustments based on Actuals 1510000 44401 Interest ‐Income                    100,000.00                                     (20,000)                            80,000.00  Adjustments based on Actuals 1610000 44401 Interest ‐Income                       35,000.00                                       (5,940)                            29,060.00  Adjustments based on Actuals 1710000 44401 Interest ‐Income                       40,000.00                                         1,300                              41,300.00  Adjustments based on Actuals 2000000 44401 Interest ‐Income                         1,050.00                                             (50)                              1,000.00  Adjustments based on Actuals 2020000 44401 Interest ‐Income                         1,400.00                                          1,310                                2,710.00  Adjustments based on Actuals 2030000 44401 Interest ‐Income                            300.00                                               10                                   310.00  Adjustments based on Actuals 2040000 44401 Interest ‐Income                         1,925.00                                          1,930                                3,855.00  Adjustments based on Actuals 2060000 44401 Interest ‐Income                         1,125.00                                             860                                1,985.00  Adjustments based on Actuals 2070000 44401 Interest ‐Income                            480.00                                             130                                   610.00  Adjustments based on Actuals 2080000 44401 Interest ‐Income                         3,150.00                                             530                                3,680.00  Adjustments based on Actuals 2/22/2025
1 466
FY 2024/25 Second Quarter Proposed Budget Amendments
Fund Object Object  Category
FY25 Amended
Budget
FY25 Proposed
Adjustment Amount
FY25 Proposed
Amended Budget  Reason for Adjustment
2090000 44401 Interest ‐Income                            500.00                                             340                                   840.00  Adjustments based on Actuals 2120000 44401 Interest ‐Income                       27,000.00                                       16,500                             43,500.00  Adjustments based on Actuals 2140000 44401 Interest ‐Income                            625.00                                             560                                1,185.00  Adjustments based on Actuals 2160000 44401 Interest ‐Income                         6,750.00                                          4,730                              11,480.00  Adjustments based on Actuals 2170000 44401 Interest ‐Income                         1,750.00                                          2,160                                3,910.00  Adjustments based on Actuals 2180000 44401 Interest ‐Income                         2,000.00                                           (690)                              1,310.00  Adjustments based on Actuals 2190000 44401 Interest ‐Income                         3,700.00                                       (1,420)                              2,280.00  Adjustments based on Actuals 2200000 44401 Interest ‐Income                         3,200.00                                          1,880                                5,080.00  Adjustments based on Actuals 2210000 44401 Interest ‐Income                         7,875.00                                          8,010                              15,885.00  Adjustments based on Actuals 2220000 44401 Interest ‐Income                            200.00                                               60                                   260.00  Adjustments based on Actuals 2230000 44401 Interest ‐Income                         3,750.00                                          4,770                                8,520.00  Adjustments based on Actuals 2240000 44401 Interest ‐Income                            250.00                                             (40)                                 210.00  Adjustments based on Actuals 2250000 44401 Interest ‐Income                         8,000.00                                          5,200                              13,200.00  Adjustments based on Actuals 2260000 44401 Interest ‐Income                            350.00                                             450                                   800.00  Adjustments based on Actuals 2270000 44401 Interest ‐Income                         3,875.00                                          4,960                                8,835.00  Adjustments based on Actuals 2280000 44401 Interest ‐Income                            300.00                                             220                                   520.00  Adjustments based on Actuals 2290000 44401 Interest ‐Income                            187.50                                             200                                   387.50  Adjustments based on Actuals 3020000 44401 Interest ‐Income                    160,000.00                                      285,520                           445,520.00  Adjustments based on Actuals 3020060 42211 Intergvt  Rev‐Local Transportat                 2,635,000.00                                     753,000                        3,388,000.00  Updated based on Final Allocations 3060000 40031 Taxes-2103 Gas Tax                    974,571.00                                        49,870                        1,024,441.00  Updated based on Final Allocations 3060000 40032 Taxes ‐2105 Gas Tax                    673,898.00                                        25,372                           699,270.00  Updated based on Final Allocations 3060000 40033 Taxes ‐2106 Gas Tax                    424,456.00                                        16,359                           440,815.00  Updated based on Final Allocations 3060000 40034 Taxes ‐2107 Gas Tax                    920,455.00                                        33,665                           954,120.00  Updated based on Final Allocations 3060000 44401 Interest ‐Income                    162,500.00                                      177,760                           340,260.00  Adjustments based on Actuals 3070000 42221 Intergvt  Rev ‐State Reimb                 2,867,132.00                                       37,438                        2,904,570.00  Updated based on Final Allocations 3070000 44401 Interest ‐Income                       70,000.00                                     131,410                           201,410.00  Adjustments based on Actuals 3110000 44401 Interest ‐Income                       52,500.00                                         4,890                              57,390.00  Adjustments based on Actuals 3160000 44401 Interest ‐Income                       60,000.00                                     (59,900)                                 100.00  Adjustments based on Actuals 3190000 44401 Interest ‐Income                                     ‐                                         14,200                             14,200.00  Adjustments based on Actuals 3220000 44401 Interest ‐Income                       27,000.00                                       53,900                             80,900.00  Adjustments based on Actuals 3230000 44401 Interest ‐Income                       33,750.00                                       (2,820)                            30,930.00  Adjustments based on Actuals 3360000 44401 Interest ‐Income                       12,375.00                                     (10,440)                              1,935.00  Adjustments based on Actuals 3610000 44401 Interest ‐Income                              20.00                                      267,420                           267,440.00  Adjustments based on Actuals 3800000 44401 Interest ‐Income                              10.00                                             450                                   460.00  Adjustments based on Actuals 4020000 44401 Interest ‐Income                         1,920.00                                          6,510                                8,430.00  Adjustments based on Actuals 4030000 44401 Interest ‐Income                       15,000.00                                       (9,960)                              5,040.00  Adjustments based on Actuals 4110000 44401 Interest ‐Income                         1,500.00                                       36,680                             38,180.00  Adjustments based on Actuals 4110030 42221 Intergvt  Rev ‐State Reimb                    600,561.00                                   (320,000)                         280,561.00  Budget adjusted in error 4310000 44401 Interest ‐Income                       18,375.00                                     (13,200)                              5,175.00  Adjustments based on Actuals 5020000 44401 Interest ‐Income                         2,000.00                                          9,490                              11,490.00  Adjustments based on Actuals 5110000 44401 Interest ‐Income                         5,000.00                                       33,800                             38,800.00  Adjustments based on Actuals 5130000 44401 Interest ‐Income                       19,500.00                                     175,620                           195,120.00  Adjustments based on Actuals 2/22/2025
2 467
FY 2024/25 Second Quarter Proposed Budget Amendments
Fund Object Object  Category
FY25 Amended
Budget
FY25 Proposed
Adjustment Amount
FY25 Proposed
Amended Budget  Reason for Adjustment
5510060 46601 Develop  Partic‐Developer Impac                    110,000.00                                      374,139                           484,139.34  Updated based on Final Allocations 6020000 44401 Interest ‐Income                       17,000.00                                       58,860                             75,860.00  Adjustments based on Actuals 7150000 44401 Interest ‐Income                       20,000.00                                       85,050                           105,050.00  Adjustments based on Actuals 7260000 44401 Interest ‐Income                       50,000.00                                     (33,860)                            16,140.00  Adjustments based on Actuals 8100000 44401 Interest ‐Income                         8,750.00                                          6,250                              15,000.00  Adjustments based on Actuals Total Revenues                                3,326,508 Fund Object Object  Category
FY25 Amended
Budget
FY25 Proposed
Adjustment Amount
FY25 Proposed
Amended Budget  Reason for Adjustment
Expenditures
1101400 53980 Vacancy Factor (50,000.00)                    (112,420)                                 (162,420.00)                       Include a vacancy factor to account for unfilled positions 1102100 53980 Vacancy Factor ‐                                  (31,590)                                    (31,590.00)                          Include a vacancy factor to account for unfilled positions 1102200 60480 Contract Srvcs-Other 77,978.36                      24,000                                     101,978.36                         Temp staffing at front desk for coverage 1102200 63880 Subscription-Membership, Dues, 13,490.00                      (6,015)                                      7,475.00                             Budgeted in error 1102400 60480 Contract Srvcs-Other 21,350.00                      7,150                                       28,500.00                           $750 Annual cost for records management and $6,400 increase in usage of archive management services
1102400 62160 Maintenance-Software Licenses ‐                                  10,000                                     10,000.00                           Discover software for public records requests 1102400 63880 Subscription-Membership, Dues, 3,545.00                        300                                           3,845.00                             Adjustments based on Actuals 1102600 53980 Vacancy Factor ‐                                  (175,110)                                 (175,110.00)                       Include a vacancy factor to account for unfilled positions 1102600 60840 Equipment-Furniture < $5000 10,000.00                      (10,000)                                    ‐                                        Moving Budget to Risk 1103120 51020 Salary & Wages 402,000.00                    4,100                                       406,100.00                         Promotion 1103120 52450 Benefit-Worker's Compensation 31,237.00                      96                                             31,333.00                           Promotion 1103120 53400 Benefit-PERS Retirement 227,000.00                    450                                           227,450.00                         Promotion 1103120 53700 Taxes-FICA/Medicare Employer 5,840.00                        180                                           6,020.00                             Promotion 1103120 71060 Vehicles 1,277,272.67                204,505                                   1,481,777.40                     Missed PO Rollover Request 1104400 60480 Contract Srvcs-Other 755,148.00                    411,091                                   1,166,239.00                     $390,443 for Phase 2 of the General Plan Update and $20,648 for Code Enforcement Module PO Missed from PO Rollover
Requests
1104600 53980 Vacancy Factor (66,606.00)                    (161,600)                                 (228,206.00)                       Include a vacancy factor to account for unfilled positions 1105000 53980 Vacancy Factor ‐                                  (43,750)                                    (43,750.00)                          Include a vacancy factor to account for unfilled positions 1106145 53980 Vacancy Factor ‐                                  (62,580)                                    (62,580.00)                          Include a vacancy factor to account for unfilled positions 1106155 53980 Vacancy Factor ‐                                  (48,290)                                    (48,290.00)                          Include a vacancy factor to account for unfilled positions 1106160 53980 Vacancy Factor ‐                                  (176,536)                                 (176,536.00)                       Include a vacancy factor to account for unfilled positions 1107500 71020 Software & Intangible Assets ‐                                  61,300                                     61,300.00                           Missed PO Rollover Request 1112600 53980 Vacancy Factor ‐                                  (51,600)                                    (51,600.00)                          Include a vacancy factor to account for unfilled positions 1113120 71010 Furniture & Fixtures 9,391.55                        4,558                                       13,949.60                           Missed PO Rollover Request 1113180 53980 Vacancy Factor ‐                                  (598,420)                                 (598,420.00)                       Include a vacancy factor to account for unfilled positions 1113520 60480 Contract Srvcs-Other 295,202.00                    15,000                                     310,202.00                         Budgetary Savings Submitted in Error 1115120 53980 Vacancy Factor ‐                                  (11,140)                                    (11,140.00)                          Include a vacancy factor to account for unfilled positions 1115900 53980 Vacancy Factor ‐                                  (49,840)                                    (49,840.00)                          Include a vacancy factor to account for unfilled positions 1116145 52700 Benefit-Deferred Compensation 300.00                           (300)                                         ‐                                        Budgeted in error 1715144 51020 Salary & Wages 858,825.00                    6,900                                       865,725.00                         Reclass 2/22/2025
3 468
FY 2024/25 Second Quarter Proposed Budget Amendments
Fund Object Object  Category
FY25 Amended
Budget
FY25 Proposed
Adjustment Amount
FY25 Proposed
Amended Budget  Reason for Adjustment
1715144 52450 Benefit-Worker's Compensation 35,654.00                      254                                           35,908.00                           Reclass 1715144 53000 Benefit-Short/Long Term Disabi 5,866.00                        38                                             5,904.00                             Reclass 1715144 53400 Benefit-PERS Retirement 226,075.00                    2,450                                       228,525.00                         Reclass 1715144 53700 Taxes-FICA/Medicare Employer 19,028.00                      100                                           19,128.00                           Reclass 3580040 51020 Salary & Wages 93,400.00                      (93,400)                                    ‐                                        Temporary grant funded position no longer filled 3580040 52400 Benefit-ADD/ Life Insurance 236.00                           (236)                                         ‐                                        Temporary grant funded position no longer filled 3580040 52450 Benefit-Worker's Compensation 719.18                           (719)                                         ‐                                        Temporary grant funded position no longer filled 3580040 52700 Benefit-Deferred Compensation 500.00                           (500)                                         ‐                                        Temporary grant funded position no longer filled 3580040 52800 Benefit-Dental 1,176.00                        (1,176)                                      ‐                                        Temporary grant funded position no longer filled 3580040 53000 Benefit-Short/Long Term Disabi 693.00                           (693)                                         ‐                                        Temporary grant funded position no longer filled 3580040 53300 Benefit-PERS Health 13,650.00                      (13,650)                                    ‐                                        Temporary grant funded position no longer filled 3580040 53400 Benefit-PERS Retirement 7,300.00                        (7,300)                                      ‐                                        Temporary grant funded position no longer filled 3580040 53600 Benefit-Vision 480.00                           (480)                                         ‐                                        Temporary grant funded position no longer filled 3580040 53700 Taxes-FICA/Medicare Employer 1,350.00                        (1,350)                                      ‐                                        Temporary grant funded position no longer filled 3580040 53980 Vacancy Factor (45,000.00)                    45,000                                     ‐                                        Removing ‐ added in error 4037500 71020 Software & Intangible Assets ‐                                  42,145                                     42,145.00                           Missed PO Rollover Request 4110030 71030 Machinery & Equipment 42,393.33                      10,667                                     53,060.58                           Missed PO Rollover Request 4316120 53980 Vacancy Factor ‐                                  (148,474)                                 (148,473.80)                       Include a vacancy factor to account for unfilled positions 7018100 60840 Equipment-Furniture < $5000 ‐                                  10,000                                     10,000.00                           Reappropriated Budget from Finance 7018100 61760 Insurance-Property 400,000.00                    (141,496)                                 258,504.00                         Adjustments based on Actuals 7018100 61770 Insurance-Auto Physical Damage ‐                                  75,311                                     75,311.00                           Adjustments based on Actuals 7018100 61780 Insurance-Cyber Insurance ‐                                  32,342                                     32,342.00                           Adjustments based on Actuals 7018100 61800 Insurance-General Liability 3,104,575.00                (100,828)                                 3,003,747.00                     Adjustments based on Actuals 7018100 61820 Insurance-Crime & Bond 4,000.00                        (711)                                         3,289.00                             Adjustments based on Actuals 7018100 61825 Ins-Alliant Deadly Weapons Res ‐                                  572                                           572.00                                 Adjustments based on Actuals 7018100 61830 Insurance-Employment Practices 215,000.00                    (2,404)                                      212,596.00                         Adjustments based on Actuals 7268340 60920 Equipment-Software < $5000 25,891.14                      (25,891)                                    ‐                                        Budgeted in wrong account 7268340 62160 Maintenance-Software Licenses 1,810,096.45                25,891                                     1,835,987.59                     Moving budget budgeted in wrong account 8100050 62341 Other-Endowment Payments 5,000.00                        13,895                                     18,895.00                           Adjustments based on Actuals Total Expenditures                              (1,070,204) Fund Object Object  Category
FY25 Amended
Budget
FY25 Proposed
Adjustment Amount
FY25 Proposed
Amended Budget  Reason for Adjustment
Transfers
1510000 82221 Transfer  In                 6,158,598.92                                     323,729                        6,482,327.92  Based on Adjustments to Date 1710000 82221 Transfer  In                 2,469,615.08                                       75,960                        2,545,575.08  Based on Adjustments to Date 3110000 82221 Transfer  In                    191,605.01                                          1,297                           192,902.01  Based on Adjustments to Date 1110000 83150 Transfer  Out                 2,469,615.08                                       75,960                        2,545,575.08  Based on Adjustments to Date 1110000 83300 Transfer  Out                 6,158,598.92                                     323,729                        6,482,327.92  Based on Adjustments to Date 1110000 83420 Transfer  Out                    191,605.01                                          1,297                           192,902.01  Based on Adjustments to Date Net Total Transfers                                               ‐ 2/22/2025
4 469
Fiscal Year 2024/25 Second Quarter Budget Summary of Major Funds FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% of Budget
Used thru
12/31/2024
Proposed
Adjustments % Change
FY 2024/25
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 60,219,800 $ 55,668,067 $ 17,604,966 $ 32% - $ 0% 55,668,067 $ Taxes-Property 29,616,316 32,667,558 9,244,782 28% - 0% 32,667,558 Charges for Services 24,759,803 24,193,653 9,281,399 38% - 0% 24,193,653 Other Misc Revenue 15,863,101 27,601,687 16,867,449 61% 3,201,242 12% 30,802,929 Special Assessments 11,786,341 11,907,560 98,200 1% - 0% 11,907,560 Taxes-VLF/Property Tax Comp 10,027,400 11,114,975 - 0% - 0% 11,114,975 Tax-Special Tax 9,387,543 9,387,543 12,561 0% - 0% 9,387,543 Taxes-Transient Occupancy Tax 5,546,000 2,580,000 1,080,796 42% - 0% 2,580,000 Taxes-Franchises 4,710,000 4,802,800 877,846 18% - 0% 4,802,800 Taxes-Other 3,386,600 3,003,380 1,422,528 47% 125,266 4% 3,128,646 License/Permit Fees 2,010,575 1,834,575 754,599 41% - 0% 1,834,575 Taxes-Business Licenses 1,065,400 1,086,708 545,153 50% - 0% 1,086,708 Taxes-Property Transfer 800,000 575,000 276,980 48% - 0% 575,000 Loan/Bond/Lease Proceeds - - 3,431 0% - 0% - Total Revenue 179,178,879 $ 186,423,506 $ 58,070,691 $ 31% 3,326,508 $ 2% 189,750,014 $ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% Expended
thru 12/31/2024
Proposed
Adjustments % Change
FY 2024/25
Proposed Amended
Budget
Expenditures
Personnel Costs 92,809,414 $ 101,083,957 $ 46,191,817 $ 46% (1,731,586) $ -2% 99,352,371 $ Operations & Maintenance 60,841,372 63,065,538 29,891,162 47% 338,207 1% 63,403,745 Capital Outlay 2,224,391 2,660,092 1,454,220 55% 219,730 8% 2,879,822 Capital Improvement Plan Expenditures - 1,531,170 4,312,489 282% 103,445 7% 1,634,615 Allocations 11,522,578 11,522,578 5,773,968 50% - 0% 11,522,578 Total Expenditures 167,397,756 $ 179,863,334 $ 87,623,656 $ 49% (1,070,204) $ -1% 178,793,130 $ Contributions to Unassigned Fund Balance 11,781,124 6,560,172 10,956,884 Total Expenditures Sources 179,178,879 $ 186,423,506 $ 189,750,014$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% Used thru
09/30/2024
Proposed
Adjustments % Change
FY 2024/25
Proposed Amended
Budget
Transfers
Transfer In 13,308,786 11,263,159 6,802,523 60% 400,986 3% 11,664,145 Transfer Out 13,308,786 11,263,159 6,802,523 60% 400,986 3% 11,664,145 Net Transfers - $ - $ - $ 0% - $ - $

CITYWIDE
2/22/2025
470
Fiscal Year 2024/25 Second Quarter Budget Summary of Major Funds FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% of Budget
Used thru
12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 28,770,000 $ 26,590,074 $ 8,365,983 $ 31% - $ 26,590,074$ Taxes-VLF/Property Tax Comp 10,027,400 11,114,975 - 0% - 11,114,975 Taxes-Property 9,914,100 10,900,917 3,471,501 32% - 10,900,917 Other Misc Revenue 4,726,903 8,200,503 7,565,683 92% 1,652,998 9,853,501 Taxes-Franchises 4,652,000 4,744,800 870,966 18% - 4,744,800 Charges for Services 4,867,960 4,388,160 2,448,322 56% - 4,388,160 License/Permit Fees 2,000,075 1,824,075 747,668 41% - 1,824,075 Special Assessments 21,306 - 0% - 21,306 Taxes-Transient Occupancy Tax 5,546,000 2,580,000 1,080,796 42% - 2,580,000 Taxes-Business Licenses 1,065,400 1,086,708 545,153 50% - 1,086,708 Taxes-Property Transfer 800,000 575,000 276,980 48% - 575,000 Transfer In - - 6,190 0% - - Total Revenue 72,369,838 $ 72,026,517 $ 25,379,243 $ 35% 1,652,998 $ 73,679,515 $ Use of Unassigned Fund Balance - 5,713,320 3,955,602 Total Revenue Sources 72,369,838 $ 77,739,837 $ 77,635,117$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% Expended
thru 12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Expenditures
Personnel Costs 48,999,585 $ 53,454,230 $ 23,065,789 $ 43% (807,050) $ 52,647,180$ Operations & Maintenance 13,007,435 13,757,985 5,127,494 37% 436,526 14,194,511 Capital Outlay 1,231,626 1,782,414 907,401 51% 204,505 1,986,918 Capital Improvement Plan Expenditures - 1,925 0% 61,300 61,300 Allocations 7,594,685 7,594,685 3,797,343 50% - 7,594,685 Transfer Out 1,150,523 1,150,523 575,262 50% - 1,150,523 Total Expenditures 71,983,855 $ 77,739,837 $ 33,475,213 $ 43% (104,719) $ 77,635,117$ Contribution to Unassigned Fund
Balance 385,983 - -
Total Expenditures Sources 72,369,838$ 77,739,837 $ 77,635,117$

GENERAL FUND
2/22/2025
471
Fiscal Year 2024/25 Second Quarter Budget Summary of Major Funds FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% of Budget
Used thru
12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Revenue
Taxes-Sales Tax 31,449,800 $ 29,077,993 $ 9,238,983 $ 32% - $ 29,077,993$ Total Revenue 31,449,800 $ 29,077,993 $ 9,238,983 $ 32% - $ 29,077,993$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% Expended
thru 12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Expenditures
Personnel Costs 13,132,286 $ 13,462,574 $ 6,613,627 $ 49% (711,300) $ 12,751,274$ Operations & Maintenance 2,599,796 2,237,865 632,198 28% 15,000 2,252,865 Capital Outlay 925,365 657,510 413,686 63% 4,558 662,068 Allocations 928,500 928,500 464,250 50% - 928,500 Transfer Out 11,004,936 8,819,819 5,502,468 62% 400,986 9,220,805 Total Expenditures 28,590,883$ 26,106,267 $ 13,626,229 $ 52% (290,756) $ 25,815,512$ Contributions to Unassigned
Fund Balance 2,858,917 2,971,726 3,262,481 Total Expenditures Uses 31,449,800$ 29,077,993 $ 29,077,993$

MEASURE T
2/22/2025
472
Fiscal Year 2024/25 Second Quarter Budget Summary of Major Funds FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% of Budget
Used thru
12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Revenue
Taxes-Property 14,293,353 $ 16,079,768 $ 4,901,583 $ 30% - $ 16,079,768$ Other Misc Revenue 961,425 1,171,554 1,632,609 139% (20,000) 1,151,554 Charges for Services 538,826 460,876 288,808 63% - 460,876 Special Assessments 1,577,711 1,577,711 20 0% - 1,577,711 License/Permit Fees 10,500 10,500 6,931 66% - 10,500 Transfer In 7,368,265 6,158,599 3,684,132 60% 323,729 6,482,328 Total Revenue 24,750,080 $ 25,459,008 $ 10,514,083 $ 41% 303,729 $ 25,762,737$ Use of Unassigned Fund Balance - 1,171,450 867,721 Total Revenue Sources 24,750,080 $ 26,630,458 $ 26,630,458$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% Expended
thru 12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Expenditures
Personnel Costs 20,178,327 $ 21,706,130 $ 11,570,451 $ 53% - $ 21,706,130$ Operations & Maintenance 2,427,163 2,779,738 1,107,330 40% - 2,779,738 Allocations 2,144,590 2,144,590 1,072,295 50% - 2,144,590 Total Expenditures 24,750,080 $ 26,630,458 $ 13,750,075 $ 52% - 26,630,458$

FIRE DISTRICT
2/22/2025
473
Fiscal Year 2024/25 Second Quarter Budget Summary of Major Funds FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% of Budget
Used thru
12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Revenue
Special Assessments 1,927,712 $ 1,965,302 $ 54,096 $ 3% - $ 1,965,302$ Charges for Services 531,775 522,775 329,475 63% - 522,775 Other Misc Revenue 147,135 176,442 102,063 58% 1,300 177,742 Transfer In 2,830,175 2,469,615 1,415,088 57% 75,960 2,545,575 Total Revenue 5,436,797 $ 5,134,134 $ 1,900,722 $ 37% 77,260 $ 5,211,394$ Use of Unassigned Fund Balance - 443,120 375,602 Total Revenue Sources 5,436,797 $ 5,577,254 $ 5,586,996$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% Expended
thru 12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Expenditures
Personnel Costs 2,085,122 $ 2,267,107 $ 865,572 $ 38% 9,742 $ 2,276,849$ Operations & Maintenance 3,324,482 3,282,954 1,605,586 49% - 3,282,954 Capital Outlay 50,000 50,000 43,661 87% - 50,000 Allocations (22,807) (22,807) 1,276 -6% - (22,807) Total Expenditures 5,436,797 $ 5,577,254 $ 2,516,095 $ 45% 9,742 $ 5,586,996$

COMMUNITY SERVICES DISTRICT
2/22/2025
474
Fiscal Year 2024/25 Second Quarter Budget Summary of Major Funds FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% of Budget
Used thru
12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Revenue
Taxes-Property 2,467,294 $ 2,745,304 $ 871,698 $ 32% - $ 2,745,304$ Other Misc Revenue 95,200 142,200 76,751 54% 4,890 147,090 Charges for Services 20,300 20,900 12,181 58% - 20,900 Transfer In 806,496 191,605 403,248 210% 1,297 192,902 Total Revenue 3,389,290 $ 3,100,009 $ 1,363,879 $ 44% 6,187 $ 3,106,196$ Use of Unassigned Fund Balance - 523,870 517,683 Total Revenue Sources 3,389,290 $ 3,623,879 $ 3,623,879$ FY 2024/25
Adopted
Budget
FY 2024/25
Amended
Budget
FY 2024/25
YTD thru
12/31/2024
% Expended
thru 12/31/2024
Proposed
Adjustments
FY 2024/25
Proposed Amended
Budget
Expenditures
Personnel Costs 2,058,853 $ 2,326,510 $ 1,010,519 $ 43% - $ 2,326,510$ Operations & Maintenance 814,337 795,969 237,175 30% - 795,969 Capital Outlay 17,400 2,700 2,227 82% - 2,700 Allocations 498,700 498,700 249,350 50% - 498,700 Total Expenditures 3,389,290 $ 3,623,879 $ 1,499,271 $ 41% - $ 3,623,879$

LIBRARY
2/22/2025
475
CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS
COUNCIL MEMBER 5.00 5.00
1101000 COUNCIL MEMBER 5.00 5.00
CITY MANAGER 10.00 10.00
1101400 ADMINISTRATIVE MANAGER - - 1101400 ASSISTANT CITY MANAGER 2.00 2.00 1101400 ASSISTANT TO CITY MANAGER 1.00 1.00 1101400 CITY MANAGER 1.00 1.00
1101400 COMMUNICATION SPECIALIST 1.00 1.00 1101400 MANAGEMENT ANALYST 3.00 3.00 1101400 P/T INTERN - -
1101400 PUBLIC INFORMATION OFFICER 1.00 1.00 1101400 SENIOR EXECUTIVE ASSISTANT 1.00 1.00 CITY CLERK 7.00 6.00
1102400 ASSISTANT CITY CLERK - - 1102400 CITY CLERK 1.00 1.00
1102400 DEPUTY CITY CLERK 1.00 1.00 1102400 EXECUTIVE ASSISTANT 1.00 1.00 1102400 OFFICE ASST I / II - -
1102400 RECORDS CLERK - -
1102400 RECORDS CLERK-LIMITED TERM 2.00 2 (1.00) 1.00 1102400 RECORDS MANAGEMENT COORDINATOR - - 1102400 RECORDS MANAGER 1.00 1.00 1102400 SENIOR RECORDS COORDINATOR 1.00 1.00

ADMINISTRATIVE SERVICES

DEPARTMENT (ASD) /
ADMINISTRATION 5.00 5.00
1102100 ADMIN SERVICES DIRECTOR 1.00 1.00 1102100 EXECUTI VE ASSISTANT AT-WILL 1.00 1.00 1112100 MANAGEMENT ANALYST 1.00 1.00 1102100 OFFICE ASSISTANT I / II 2.00 2.00 Printed on: 2/17/2025 | 6:55 PM
1 476
CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS

ASD/HUMAN RESOURCES &
RISK MANAGEMENT 9.00 8.00
1102200 HUMAN RESOURCES ANALYST 3.00 1 (1.00) 2.00 1102200 SR HUMAN RESOURCES ANALYST - 3 1.00 1.00 1102200 HUMAN RESOURCES MANAGER 1.00 1.00 1102200 HUMAN RESOURCES O FFICE ASSISTANT 1.00 1.00 1102200 HUMAN RESOURCES TECHNICIAN 1.00 3 (1.00) - 1112200 HUMAN RESOURCES TECHNICIAN 1.00 1.00 7018100 RISK MANAGEMENT TECHNICIAN 1.00 1.00 7018100 HUMAN RESOURCES ANALYST - 3 1.00 1.00 7018100 SR HUMAN RESOURCES ANALYST 1.00 3 (1.00) -

ASD/INFORMATION
TECHNOLOGY 13.00 13.00
7268340 AUDIO VISUAL TECHNICIAN 1.00 1.00 7268340 GIS ANALYST 1.00 1.00
7268340 GIS TECHNICIAN 1.00 1.00 7268340 IT ANALYST 2.00 2.00
1118340 IT ANALYST - -
7268340 IT COORDINATOR - -
7268340 IT MANAGER 1.00 1.00
7268340 IT PROGRAM ADMINISTRATOR 1.00 1.00 7268340 IT SYSTEMS ADMINISTRATOR 1.00 1.00 1118340 IT SYSTEMS ADMINISTRATOR 1.00 1.00 7268340 IT TECHNICIAN I / II 2.00 2.00 1118340 IT TECHNICIAN I / II 1.00 1.00 7268340 MANAGEMENT ANALYST 1.00 1.00 ECONOMIC DEVELOPMENT 4.50 4.00
1104100 BUSIN ESS DEVELOPMENT PROGR MGR 1.00 1.00 1104100 DEPUTY DIR DEV SERV ECON DEV. - - 1104100 ECONOMIC DEVELOP MENT DIRECTOR 1.00 1.00 1104100 EXECUTI VE ASSISTANT 1.00 1.00 1104100 MANAGEMENT ANALYST 1.00 1.00 Printed on: 2/17/2025 | 6:55 PM
2 477
CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS

DEVELOPMENT SERVICES

DEPARTMENT
(DSD)/PLANNING 15.00 15.00
1104400 ASSI STANT PLANNER 2.00 2.00 1104400 ASSOCIAT E PLANNER 2.00 2.00 3580040 ASSOCIAT E PLANNER- LIMITED TERM 1.00
3 (1.00) -
1104400 CITY PLANNER 1.00 1.00
1104400 DEPUTY DIRECTOR OF DSD 1.00 1.00 1104400 DEVELOPMENT SERVICES DIRECTOR 1.00 1.00 1104400 DEVELOPME NT SERVICES TECH 2.00 2.00 1104400 EXECUTI VE ASSISTANT 1.00 1.00 1104400 RECORDS CLERK - TEMPORARY 2 1.00 1.00
1114400 MANAGEMENT ANALYST 1.00 1.00 1104400 SR PLANNER 3.00 3.00
DSD/BUILDING & SAFETY 17.50 14.00 1104600 ADMINISTRATIVE ASSISTANT 1.00 1.00 1104600 BUILDING & SAFETY MANAGER - - 1104600 BUILDING INSPECTION SUPERVISOR 1.00 1.00 1104600 BUILDING INSPECTOR I / II / III 4.00 3 (1.00) 3.00 1104600 BUILDING OFFICIAL 1.00 1.00 1104600 DEVELOPMENT SERVI CES TECHNICHIAN 4.00 3 (1.00) 3.00 1104600 MANAGEMENT ANALYST - -
1114600 OFFICE ASSISTANT I / II 1.00 1.00 1104600 OFFICE ASSISTANT I / II 1.00 3 (1.00) - 1104600 PLANS EXAMINER 1.00 1.00
1104600 P/T INTERN 0.50 3 (0.50) - 1104600 SR DEVELOPMENT SERVICES TECH 1.00 1.00 1104600 SR PLANS EXAMINER 2.00 2.00 DSD/CODE ENFORCEMENT 10.00 9.00
1104140 CODE ENFORCEMENT OFFICER I / II 4.00 4.00 1114140 CODE ENFORCEMENT OFFICER I / II 3.00 3 (1.00) 2.00 1104140 CODE ENFORCEMENT MANAGER 1.00 1.00 1104140 OFFICE ASSISTANT I / II 1.00 1.00 1114140 OFFICE ASSISTANT I / II 1.00 1.00 Printed on: 2/17/2025 | 6:55 PM
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CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS

COMMUNITY
SERVICES/EVENT/PROMO 2.00 2.00
1105000 RECREATION COORDINATOR 1.00 (1.00) - 1105000 RECREATION SUPERVISOR 1.00 1.00 1105000 SENIOR RECREATION COORDINATOR - 1.00 1.00

COMMUNITY
SERVICES/HOMELESS 1.00 1.00
1115100 ASSISTANT MANGEMENT ANALYST 1.00 1.00

COMMUNITY
SERVICES/RECREATION 17.25 17.25
1715144 DIRECTOR OF COMMUNITY SERVICES 0.50 0.50 1715144 P/T RECREATION LEADER 6.50 6.50 1715144 P/T SENIOR RECREATION LEADER 1.50 1.50 1715144 PARKS & COMMUNITY SRVS MANAGER 0.50 0.50 1715144 RECREATION COORDINATOR 3.00 3.00 1715144 RECREATION SUPERVISOR 3.00 3.00 1715144 SENIOR PROGRAM MANAGER 0.25 0.25 1715144 SENIOR RECREATION COORDINATOR 1.00 1.00 1715144 SENIOR RECREATION SUPERVISOR 1.00 1.00

COMMUNITY
SERVICES/SUPPORT SERV 17.75 17.75 1715120 ADMINISTRATI VE ASSISTANT 1.00 1.00 1715120 DIRECTOR OF COMMUNITY SERVICES 0.50 0.50 1715120 MAINTENANCE WORKER I / II 5.00 5.00 1715120 MANAGEMENT ANALYST 1.00 1.00 1715120 OFFICE ASSISTANT I / II 2.00 2.00 1715120 PARK RANGER 2.00 2.00
1115120 PARK RANGER 1.00 1.00
1715120 PARKS & COMMUNITY SRVS MANAGER 0.50 0.50 1715120 PAR KS & LANDSCAPE INSPECTOR I 1.00 1.00 1715120 PARKS MAINTENANCE SUPERVISOR 1.00 1.00 1715120 SENIOR MAINTENANCE WORKER 2.00 2.00 1715120 SENIOR PROGRAM MANAGER 0.75 0.75 Printed on: 2/17/2025 | 6:55 PM
4 479
CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS
FINANCE DEPARTMENT 18.00 18.00
1102600 ACCOUNTANT 3.00 3.00
1102600 ACCOUNTING ASSISTANT 2.00 2.00 1102600 ACCOUNTING SPECIALIST 3.00 3.00 1102600 ACCOUNTING SUPERVISOR 1.00 1.00 1112600 ACCOUNTING TECHNICIAN 2.00 2.00 1102600 EXECUTI VE ASSISTANT 1.00 1.00 1102600 FINANCE DIRECTOR 1.00 1.00 1102600 FINANCE MANAGER 1.00 1.00 1102600 FINANCIAL ANALYST 1.00 1.00 1102600 MANAGEMENT ANALYST 1.00 1.00 1102600 P/T CASHIER - -
1102600 PURCHASING & CONTRACTS COORD 1.00 1.00 1102600 SR. FINANCIAL ANALYST 1.00 1.00 FIRE ADMINISTRATION 11.00 10.00
1513520 ADMINISTRATIVE ASSISTANT 1.00 1.00 1513520 ASSI STANT MANAGEMENT ANALYST 1.00 1.00 1513520 DEPUTY FIRE CHIEF 1.00 1.00 1513520 EMERGENCY MED SRVS NURSE COORD 1.00 1.00 1513520 EMS COORDINATOR - -
1113520 EXECUTI VE ASSISTANT 1.00 1.00 1513520 FIRE CHIEF 1.00 1.00
1513520 MANAGEMENT ANALYST 1.00 1 1.00 2.00 1513520 OFFICE SPECIALIST- TEMPORARY 1.00 2 (1.00) - 1513520 P/T TEMPORARY O FFICE SPECIALIST 1.00 2 (1.00) - 1513520 OFFICE ASSISTANT I / II 1.00 1.00 1513520 SR. MANAGEMENT ANALYST 1.00 1.00 FIRE FLEET MAINTENANCE 1.00 1.00 1513540 FIRE EQUIPMENT MECHANIC 1.00 1.00 1513540 P/T FIRE MECHANIC - -
FIRE OPERATIONS 63.00 64.00
1113580 DIVISION CHIEF 1.00 1.00
1513580 FIRE BATTALION CHIEF 56 3.00 3.00 (continued on next page)
Printed on: 2/17/2025 | 6:55 PM
5 480
CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS
1513580 FIRE BATTALION CHIEF 56 (Temp.) - 1 1.00 1.00 1513580 FIRE CAPTAIN (56 HR) 15.00 15.00 1513580 FIRE CAPTAIN 40 HOUR 1.00 1.00 1513580 FIRE ENGINEER (56 HR) 15.00 15.00 1113580 FIRE ENGINEER (56 HR) 3.00 3.00 1113580 FIRE ENGINEER (56 HR) 3.00 3.00 1113580 DIVISION CHIEF 1.00 1 / 2 (1.00) - 1513580 (FPS Grant) FIRE INVESTIGATOR CAPTAIN - 1 1.00 1.00 1513580 PARAMEDIC/FIREFIGHTER (56 HR) 15.00 15.00 1113580 PARAMEDIC/FIREFIGHTER (56 HR) 3.00 3.00 1113580 PARAMEDIC/FIREFIGHTER (56 HR) 3.00 3.00 FIRE PREVENTION 7.00 7.00
1513590 DEPUTY FIRE MARSHAL - - 1513590 DEVELOPMENT SERVI CES TECHNICHIAN 1.00 1.00 1513590 DISASTER PREPAREDNESS COORDINATOR 1.00 1.00 1513590 FIRE IN SPECTOR 3.00 3.00 1113590 FIRE IN SPECTOR 1.00 1.00 1513590 FIRE MARSHAL - -
1513590 FIRE PR EVENTION BATTALION CHIEF 1.00 1.00 POLICE ADMINISTRATION 2.00 2.00 1103120 POLICE CHIEF 1.00 1.00
1103120 EXECUTI VE ASSISTANT AT-WILL 1.00 1.00 POLICE OPERATIONS 82.50 80.50
1103160 COMMUNITY SERVICES OFFICER I / II 4.00 4.00 1103160 POLICE AIDE 0.50 0.50
1103160 POLICE CAPTAIN 1.00 1.00 1103160 POLICE CORPORAL 6.00 6.00 1113160 POLICE CORPORAL 3.00 2 (2.00) 1.00 1103160 POLICE LIEUTENANT 2.00 2.00 1113160 POLICE LIEUTENANT 2.00 2.00 1103160 POLICE OFFICER 43.00 2 2.00 45.00 1113160 POLICE OFFICER 12.00 1 (2.00) 10.00 1103160 POLICE OFFICER DA TASK FORCE OFCR - - (continued on next page)
Printed on: 2/17/2025 | 6:55 PM
6 481
CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS
1103160 POLICE SERGEANT 7.00 7.00 1103160 POLICE SERGEANT-BWC PROGRAM - - 1113160 POLICE SERGEANT-BWC PROGRAM 1.00 1.00 1103160 POLICE SERVICES TECHNICIAN I / II 1.00 1.00 POLICE/SUPPORT 58.00 57.00
1103180 ACCOUNTING TECHNICIAN - - 1103180 ADMINISTRATIVE ASISTANT 1.00 1.00 1103180 CAD/RMS ADMINISTRATOR 2.00 2.00 1103180 MANAGEMENT ANALYST 1.00 1.00 1103180 SR. MANAGEMENT ANALYST 1.00 1.00 1113180 POLICE CADET 1.00 1.00
1103180 POLICE CAPTAIN 1.00 1.00 1103180 POLICE CORPORAL 4.00 2 (1.00) 3.00 1113180 POLICE DETECTIVE I / II / III 3.00 3.00 1113180 POLICE DETECTIVE III 1.00 1.00 1103180 POLICE DETECTIVE I / II / III 3.00 3.00 1103180 POLICE DETECTIVE III 1.00 1.00 1103180 POLICE LIEUTENANT 2.00 2.00 1103180 POLICE OFFICER 15.00 15.00 1113180 POLICE OFFICER 2.00 2.00 1103180 POLICE RECORDS SUPERVISOR 1.00 1.00 1103180 POLICE SERGEANT 5.00 2 1.00 6.00 1103180 POLICE SERGEANT-COMMUNITY POLICINGTM 1.00 1.00 1113180 POLICE SERGEANT-DETECTIVE 1.00 1 (1.00) - 1103180 POLICE SERVICES TECHNICIAN I / II 9.00 9.00 1103180 PROPERTY/EVIDENCE TECHNICIAN 2.00 2.00 1103180 PUBLIC SAFETY RADIO SYSTEM ADMIN - - 1103180 SR. CRIME AND INTELLIGENCE ANALYST 1.00 1.00 POLICE/COMMUNICATIONS 42.50 43.00 1103130 P/T DISPATCHE R I / II 1.00 1.00 1103130 P/T DISPATCHER I / II - LIMITED TERM 1.50 0.50 2.00 1113130 PUBLIC SAFETY COMMUNICATIONS MGR 1.00 1.00 1103130 PUBLIC SAFETY DISPATCH SUPVR 4.00 4.00 (continued on next page)
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7 482
CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS
1113130 PUBLIC SAFETY DISPATCH SUPVR 3.00 3.00 1103130 PUBLIC SAFETY DISPATCHER I / II 27.00 27.00 1113130 PUBLIC SAFETY DISPATCHER I / II 5.00 5.00 PUBLIC
WORKS/ENGINEERING 18.00 18.00
1106120 ADMINISTRATI VE ASSISTANT 1.00 1.00 1106120 ASSOCIAT E CIVIL ENGINEER 2.00 2.00 1116120 ASSOCIAT E CIVIL ENGINEER 1.00 1.00 1106120 CITY ENGINEER 1.00 1.00
1106120 DEVELOPME NT SERVICES TECH 3.00 3.00 1106120 DIRECTOR OF PW/CITY ENGINEER 1.00 1.00 1106120 EXECUTI VE ASSISTANT 1.00 1.00 1106120 MANAGEMENT ANALYST 1.00 1.00 1106120 OFFICE ASSISTANT 1.00 1.00 1106120 PRINCIPAL CIVIL ENGINEER 1.00 1.00 1106120 PW INSPECTOR 1.00 1.00
1106120 SR CIVIL ENGINEER 1.00 1.00 1116120 SR CIVIL ENGINEER 1.00 1.00 1106120 SR DEVELOP MENT SERVICES TECH 1.00 1.00 1106120 SR PUBLIC WORKS INSPECTOR - - 1116120 SR PUBLIC WORKS INSPECTOR 1.00 1.00 1116120 TRAFFIC ENGINEER - -

PUBLIC WORKS
MAINTENANCE 19.00 18.00
1106145 ADMINISTRATI VE ASSISTANT 1.00 1.00 1106145 DIRECTOR OF MUNICIPAL SERVICES 1.00 1.00 1106120 EQUIPMENT OPERATOR 1.00 1 (1.00) - 1106155 MAINTENANCE WORKER I / II 6.00 6.00 1116155 MAINTENANCE WORKER I / II 4.00 4.00 1106145 PW MAINTENANCE MANAGER 1.00 1.00 1106145 PW MAINTENANCE SUPERVISOR 1.00 1.00 1106155 PW MAINTENANCE SUPERVISOR 1.00 1.00 1106155 SENIOR MAINTENANCE WORKER 2.00 2.00 1106145 TRAFFIC SIGNAL TECHNICIAN 1.00 1.00 Printed on: 2/17/2025 | 6:55 PM
8 483
CITY OF MURRIETA FY 2024/25 SECOND QUARTER BUDGET UPDATE CHANGES SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2024/25

DEPARTMENT/DIVISION POSITION
FY 25

AUTHORIZED

POSITIONS
NOTES

ADDITIONS/

DELETIONS
Second
Quarter
Changes
PROPOSED FY 25

AUTHORIZED

POSITIONS

PUBLIC WORKS FLEET
MAINTENANCE 1.00 1.00
1106160 FACILITIES & FLEET MANAGER 1.00 1.00 LIBRARY 21.59 22.59
3115900 ADMINISTRATIVE ASSISTANT 1.00 1.00 3115900 CIRCULATION SUPERVISOR - - 3115900 DEPUTY DIRECTOR OF LIBRARY SERVICES - - 3115900 LIBRARIAN I / II 4.00 4.00 3115900 LIBRARY ASSISTANT I / II 1.00 1.00 3115900 LIBRARY MANAGER 1.00 1.00 3115900 LIBRARY SERVICES SUPERVISOR 1.00 1.00 3115900 LIBRARY SPECIALIST 2.00 2.00 3115900 ASSISTANT MANAGEMENT ANALYST 1.00 1.00 3115900 OFFICE ASSISTANT II 1.00 1.00 3115900 P/T LIBRARY ASSISTANT I / II 4.71 4.71 3115900 P/T LIBRARY PAGE 1.88 1.88 1115900 P/T LIBRARIAN 2 1.00 1.00
1115900 P/T LIBRARY SPECIALIST 2 1.00 1.00
1115900 PRINCIPAL LIBRARIAN 1.00 2 (1.00) - 3115900 SUPERVISING LIBRARIAN 2.00 2.00 Grand Total 478.59 (10.00) 0.50 469.09 Notes:
1 Newly created position
2 Repurposed position
3 Position removed due to a change in business needs
4 Delayed to next biennial budget
5 Separate classifications for budget purposes
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9 484
Estimated Ending Fund Balances on December 31, 2024
Fund No. Fund  Description Beginning  Balance Estimated  Revenues Transfers  In Transfers  Out Estimated  Expenditures Estimated  Ending Balance Amount  Unavailable Amount  Available 110 General Fund 75,407,891 73,679,515 $ - $ (1,150,523)$ (76,484,594)$ 71,452,289 $ 43,803,108 $ 27,649,181 $ 111 Gen Fund Measure T 58,091,034 29,077,993 - (9,220,805) (16,594,708) 61,353,515 44,026,433 17,327,082 151 Fire District Admin 4,640,350 19,280,409 6,482,328 - (26,630,458) 3,772,629 3,772,629 - 171 Community Service District Fund 1,490,631 2,665,819 2,545,575 - (5,586,996) 1,115,029 1,115,029 - 311 Library Fund 1,265,517 2,913,294 192,902 - (3,623,879) 747,834 747,834 - Sum of All Major Funds 140,895,423 $                 127,617,031$                 9,220,805$           (10,371,328)$       (128,920,636)$                     138,441,295$                          93,465,032$                   44,976,263$ Fund No. Fund  Description Beginning  Balance Estimated  Revenues Transfers  In Transfers  Out Estimated  Expenditures Estimated  Ending Balance* 112 General Fund Capital 8,229,777 136,600 $ 139,490 $ - $ (276,090)$ 8,229,777 $ 118 Traffic Safety Fund 116,662 13,700 - - (14,060) 116,302 119 Crime Prevention Fund (43,550) 72,150 - - (99,930) (71,330) 127 DIF Fire Fund 1,911,749 166,052 - - (730) 2,077,071 128 DIF Freeway overcrossing Bridg 8,917,136 277,800 - - (253,920) 8,941,016 129 DIF General Facility Fund 189,136 48,754 - - (120) 237,770 130 DIF Law Enforcement Fund 1,836,998 129,962 - - (540) 1,966,420 131 DIF Library Fund 1,541,035 93,510 - - (600) 1,633,945 132 DIF Open Space Fund 1,699,968 51,690 - - (960) 1,750,698 133 DIF Park Land Fund 6,363,229 636,776 - - (54,410) 6,945,595 134 DIF Storm Drain Fund 5,466,356 356,542 - - (2,200) 5,820,698 135 DIF Street Fund 11,314,723 352,880 - - (5,190) 11,662,413 136 DIF Traffic Signal Fund 3,834,846 309,216 - - (1,090) 4,142,972 137 DIF Community Center Fund 2,025,732 133,954 - - (600) 2,159,086 138 DIF-FWY,Street,Bridge 12,058,379 1,252,991 - - (2,050) 13,309,320 140 RSA Fees Fund 213,050 6,650 - - (120) 219,580 141 SWRBBD Fund 277,487 8,665 - - (120) 286,032 161 TUMF Fund 836,034 29,060 - - (20) 865,074 180 CSD Exempt Maintenance - 1,802,653 502,287 - (2,321,368) (16,428) 181 Local Zone A Fund - 192,342 90,766 (47,978) (218,215) 16,916 182 Local Zone B Fund 256,289 472,305 - (107,344) (444,342) 176,908 183 Local Zone C Fund 55,620 42,875 - (9,827) (43,551) 45,116 184 Local Zone D Fund - 103,406 45,288 (34,799) (108,210) 5,685 185 Local Zone E Fund - 14,712 11,137 (9,769) (15,596) 484 186 Local Zone F Fund 62,308 56,511 - (3,873) (51,300) 63,646 188 Local Zone H Fund - 138,547 - (16,706) (179,257) (57,416) 189 Local Zone I Fund 20,954 4,766 - - (4,693) 21,027 200 LLD 1 Copper Canyon Fund 123,771 515,785 - (15,492) (520,476) 103,588 202 LLD 2 Grizzly Ridge Fund 119,135 150,510 - (5,838) (141,986) 121,821 203 LLD 3 Cherry Street Fund 12,386 18,638 - (694) (18,765) 11,565 204 LLD 4 Western Pacific Fund 133,227 62,737 - (5,260) (62,639) 128,065 205 LLD 5 Murrieta Ranchos Fund 6,537 27,099 3,973 (3,989) (28,654) 4,966 206 LLD 6 Fallsgrove Fund 67,587 21,323 - (3,642) (17,349) 67,919 207 LLD 7 Continental Homes Fund 26,222 31,942 - (3,989) (27,360) 26,815 208 LLD 8 Lincoln Ranch Fund 146,594 152,477 - (8,613) (172,318) 118,140 209 LLD 9 Tapestry Fund 39,806 58,045 - (1,965) (55,256) 40,630 210 LLD 10 Hwy 79/Hunter Rd Fund - 157,153 34,091 (12,255) (178,260) 729 211 LLD 11 Masters/Winchester Fnd - 50,231 10,954 (16,417) (44,537) 231 212 LLD 12 Warm Springs Fund 1,483,301 752,741 - (35,319) (626,673) 1,574,049 213 LLD 13 Mira Mosa Fund 32,871 312,075 - (11,908) (300,117) 32,921 214 LLD 14 Sycamore Ranch Fund 47,009 59,016 - (4,220) (53,627) 48,178 215 LLD 15 Greer Ranch Fund 38,674 121,989 - (636) (120,969) 39,059 216 LLD 16 Mapleton Fund 526,970 660,005 - (16,937) (638,246) 531,792 217 LLD 17 Country Gate Fund 137,274 68,277 - (4,220) (67,376) 133,955 218 LLD 18 Vineyards Fund 63,649 112,375 - (3,179) (116,438) 56,407 219 LLD 19 Murrieta Oaks Fund 162,218 419,250 - (10,463) (461,473) 109,532 220 LLD 20 Blackmore Ranch Fund 204,710 186,949 - (3,584) (242,085) 145,990 221 LLD 21 Northstar Ranch Fund 563,856 330,233 - (11,272) (303,173) 579,644 222 LLD 22 US Homes Fund 9,220 7,641 - (347) (7,049) 9,465 223 LLD 23 Creekside Village Fund 314,729 206,502 - (5,087) (192,956) 323,189 224 LLD 24 Springbrook Fund 12,559 37,660 - (1,676) (35,785) 12,758 225 LLD 25 Golden Cities Fund 527,291 357,769 - (3,006) (426,917) 455,137 2/14/2025
1 485
Estimated Ending Fund Balances on December 31, 2024
Fund No. Fund  Description Beginning  Balance Estimated  Revenues Transfers  In Transfers  Out Estimated  Expenditures Estimated  Ending Balance* 226 LLD 26 Murrieta Field Fund 27,836 13,416 - (1,561) (11,071) 28,620 227 LLD 27 Hunter Ridge Fund 294,645 101,814 - (2,601) (90,436) 303,422 228 LLD 28 Lantana 28,999 68,386 - (1,561) (66,319) 29,504 229 LLD 29 Gallery Estates 13,859 9,457 - - (9,084) 14,232 231 LLD 31 Landscaping & Lighting - 64,621 - - (51,934) 12,687 302 Measure A Fund 13,783,853 3,833,520 - (727,300) (74,990) 16,815,083 306 State Gas Tax (HUTA) Fund 10,839,147 3,468,906 - - (3,216,121) 11,091,932 307 SB1 Road Maintenance and Rehab 6,307,350 3,105,980 - - (1,800) 9,411,530 316 Developer Agreement Fund 2,034,959 100 - - (1,920) 2,033,139 319 Reimbursement Agreement Fund 2,193 181,664 - - (104,764) 79,093 322 Low Mod Income Housing Fund 12,755,535 119,400 - - (110,240) 12,764,695 323 Housing Authority 2,591,948 30,930 - - (3,990) 2,618,888 336 Air Quality Management Fund 969,084 144,935 - - (20,965) 1,093,054 338 Opioid Settlement Fund (3,275) 34,158 - - - 30,883 341 Community Development Block Gr (146,134) 590,020 - - (101,500) 342,386 350 Other Grants (21,906) - - - - (21,906) 353 Recycling Grant Fund 87,523 201,948 - - (25,150) 264,321 354 Projects Funded Via Grants Fun 101,543 - - - - 101,543 355 OTS Grant Fund (114,387) 274,471 - - (170,700) (10,616) 357 Library Grant Fund 18,638 41,627 - - (40,277) 19,988 358 Other State Grants Fund (370,377) 44,687 - - (52,722) (378,412) 359 RCTC Grant - - - - - - 361 Federal Grant - DOJ 9 267,440 - - - 267,449 371 Federal Funding-Toll Credits - - - - - - 376 Homeland Security - Federal Gr (43,899) 15,978 - - (15,978) (43,899) 374 ARPA Federal Grant Fund 255,514 114,000 - (139,490) (313,046) (83,022) 377 Federal Grant FEMA-EMPG (417,984) 4,199,054 - - (4,041,014) (259,944) 380 State Transportation Imp Fund (68,864) 460 - - - (68,404) 382 Federal-STP MAP 21 - - - - - - 402 Seized Assets Fund-State 14,262 16,430 - - (95) 30,597 403 Seized Assets Fund-Federal DOJ 302,132 5,040 - - (46,145) 261,027 404 Seized Asset Fnd-Fed Treasury 161,549 2,650 - - - 164,199 405 Undercover Operations 35,063 - - - - 35,063 411 Supplemental Law Fund 94,266 318,741 - - (405,916) 7,091 431 NPDES CSA 152 Fund 1,282,645 517,175 300,000 - (1,136,318) 963,502 451 City Wide Debt Service - - 578,054 - (578,100) (46) 502 SuccessrAgncy-2005 TABS Residu 165,915 11,490 - - (60) 177,345 511 Obligation Payment Fund 365,306 38,800 - - (180) 403,926 512 Obligation Pmt Fund 2005 TABs - - - - - - 513 Obligation Pmnt Fnd 2007 TABs 1,231,383 195,120 - - (990) 1,425,513 551 Area Drainage Fund 6,074,063 574,139 - - (2,690) 6,645,513 576 CFD'S Bond Proceeds 747,417 33,630 - - - 781,047 601 SuccessrAgncy-TaxIncr-Residual 63,994 100,200 - - (46,700) 117,494 602 SuccessrAgency RPTTF Debt Serv (28,162,060) 2,917,429 - - (2,816,595) (28,061,226) 655 2020A LRB Debt Service Fund 10,496 450 727,300 - (727,235) 11,011 656 MFA (LARB 2016A) 1,983,193 3,657,887 - - (3,610,887) 2,030,193 657 MFA (LARB 2016B) 348,526 635,738 - - (626,438) 357,826 658 MFA (LARB 2022) 1,596,818 3,512,250 - - (3,494,250) 1,614,818 659 MFA (STRRB 2012) - - - - - - 701 Risk Management Fund (6,116,978) 14,049,832 - - (12,248,201) (4,315,347) 715 Vehicle Replacement Fund 1,127,498 105,050 - - (490) 1,232,058 726 Information Services/GIS Fund 4,245,342 4,871,500 - - (4,967,302) 4,149,540 810 Mur Valley Town Hall Endowment 517,011 15,000 - - (19,145) 512,866 811 Community Facilities Districts (2,271,915) 1,843,969 - - (1,660,968) (2,088,915) 812 Com. Facilities Dist Formation 26,777 - - - - 26,777 Sum of All Other Funds 104,752,025 $                 62,132,983$                   2,443,340$           (1,292,817)$         (49,872,494)$                       118,163,037$ Sum of All Funds 245,647,448 $                 189,750,014$                 11,664,145$        (11,664,145)$       (178,793,130)$                     256,604,332$ *The available fund balance may be less than the amount shown on this report due to other commitments and/or funds restricted for other purposes 2/14/2025
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CITY OF MURRIETA
City Council Meeting Agenda
Report
3/4/2025
Agenda Item No. 15.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: David Chantarangsu, AICP, Development Services Director PREPARED BY: David Chantarangsu, AICP, Development Services Director SUBJECT:

Second Reading of Ordinance No. 613-25 regarding the City’s Participation in the Western Riverside County Transportation Uniform Mitigation Fee (TUMF) Program

RECOMMENDATION
Conduct the second reading and adopt Ordinance No. 613-25, entitled: An Ordinance of the City of Murrieta Amending and Superseding Ordinance No. 541-19 to Update Participation in the Western Riverside County Transportation Uniform Mitigation Fee (TUMF) Program and Making A Determination of Exemption Under the California Environmental Quality Act.

PRIOR ACTION/VOTE
On February 18, 2025, the City Council conducted a public hearing and approved the first reading of Ordinance No. 613-25 (Vote 4-1).

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

BACKGROUND
The City of Murrieta is a Member Jurisdiction of the Western Riverside Council of Governments (WRCOG), a joint powers agency comprised of the County of Riverside and eighteen (18) cities located in Western Riverside County. In 2024, WRCOG approved a new TUMF nexus study with the goal of establishing updated TUMF fees, including the implementation of a tiered approach to calculate and collect fees for single-family units based on unit size consistent with the requirements of AB 602. Member jurisdictions of WRCOG must adopt an updated TUMF ordinance to align the implementation of the TUMF program with the establishment of updated TUMF fees.

FISCAL IMPACT
There is no fiscal impact to the City associated with this item, as the collection and distribution of TUMF funding is administered by WRCOG. Through the TUMF program, the City has received over $31 million for CITY OF MURRIETA Printed on 2/27/2025Page 1 of 2
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3/4/2025
Agenda Item No. 15.
funding is administered by WRCOG. Through the TUMF program, the City has received over $31 million for qualifying road improvement projects. An additional $13 million is currently designated for future transportation projects that improve the regional road network.

ATTACHMENTS

1. Ordinance No. 613-25
CITY OF MURRIETA Printed on 2/27/2025Page 2 of 2
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Attachment 1

ORDINANCE

489

ORDINANCE NO. 613-25

AN ORDINANCE OF THE CITY OF MURRIETA AMENDING
AND SUPERSEDING ORDINANCE NO. 541-19 TO UPDATE

PARTICIPATION IN THE WESTERN RIVERSIDE COUNTY

TRANSPORTATION UNIFORM MITIGATION FEE (TUMF)

PROGRAM AND MAKING A DETERMINATION OF EXEMPTION

UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT
The City Council of the City of Murrieta, California (“City”) ordains as follows:

Section 1. Title.

This Ordinance shall be known as the “Western Riverside County Transportation Uniform Mitigation Fee Program Ordinance of 2025” (“Ordinance”).

Section 2. Findings.

A. The City is a member agency of the Western Riverside Council of Governments (“WRCOG”), a joint powers agency comprised of the County of Riverside and 18 cities located in Western Riverside County. Acting in concert, the WRCOG Member Agencies developed a plan whereby the shortfall in funds needed to enlarge the capacity of the Regional System of Highways and Arterials in Western Riverside County (the “Regional System”) could be made up in part by a Transportation Uniform Mitigation Fee (“TUMF”) on future residential, commercial and industrial development. A map depicting the boundaries of Western Riverside County and the Regional System is attached here as Exhibit “A” and incorporated herein. As a Member Agency of WRCOG and as a TUMF Participating Jurisdiction, the City participated in the preparation of a certain “Western Riverside County Transportation Uniform Fee Nexus Study,” dated October 18, 2002 (the “2002 Nexus Study”) prepared in compliance with the Mitigation Fee Act (Gov. Code §§ 66000 et seq.) and adopted by the WRCOG Executive Committee.

Based on the 2002 Nexus Study, the City adopted and implemented an ordinance authorizing the City’s participation in a TUMF Program.

B. In 2016, the TUMF Nexus Study (“2016 Nexus Study”) was updated for the purpose of updating the fees. On July 10, 2017, the WRCOG Executive Committee reviewed the 2016 Nexus Study and TUMF Program and recommended TUMF Participating Jurisdictions amend their applicable TUMF ordinances to reflect changes in the TUMF network and the cost of construction in order to update the TUMF Program.

C. On November 7, 2017, the City adopted Ordinance No. 525-17 which adopted the 2016 Nexus Study and updated the TUMF.

D. In 2018, the TUMF Program was altered to adopt a process in which WRCOG calculates and collects TUMF on behalf of member agencies under the Western Riverside County Transportation Uniform Mitigation Fee Program Ordinance of 2018.

E. The City adopted Ordinance No. 541-19 on January 15, 2019 allowing WRCOG to calculate and collect TUMF on behalf of the City.

F. WRCOG, with the assistance of TUMF Participating Jurisdictions, has prepared an updated nexus study entitled “Transportation Uniform Mitigation Fee Nexus Study: 2024 490

Update” (“2024 Nexus Study”) pursuant to California Government Code sections 66000 et seq. (the Mitigation Fee Act), for the purpose of updating the fees. On September 9, 2024 the WRCOG Executive Committee reviewed the 2024 Nexus Study and TUMF Program and recommended TUMF Participating Jurisdictions amend their applicable TUMF ordinances to reflect changes in the TUMF network and the cost of construction in order to update the TUMF Program.

G. Consistent with its previous findings made in the adoption of Ordinance No. 277- 03, the City Council has been informed and advised, and hereby finds, that if the capacity of the Regional System is not enlarged and unless development contributes to the cost of improving the Regional System, the result will be substantial traffic congestion in all parts of Western Riverside County, with unacceptable Levels of Service. Furthermore, the failure to mitigate growing traffic impacts on the Regional System will substantially impair the ability of public safety services (police and fire) to respond and, thus, adversely affect the public health, safety and welfare. Therefore, continuation of a TUMF Program is essential.

H. The City Council finds and determines that there is a reasonable and rational relationship between the use of the TUMF and the type of development projects on which the fees are imposed because the fees will be used to construct the transportation improvements that are necessary for the safety, health and welfare of the residential and non-residential users of the development in which the TUMF will be levied.

I. The City Council finds and determines that there is a reasonable and rational relationship between the need for the improvements to the Regional System and the type of development projects on which the TUMF is imposed because it will be necessary for the residential and non-residential users of such projects to have access to the Regional system.

Such development will benefit from the Regional System improvements and the burden of such developments will be mitigated in part by payment of the TUMF.

J. The City Council finds and determines that the cost estimates set forth in the new 2024 Nexus Study are reasonable cost estimates for constructing the Regional System improvements and the facilities that compromise the Regional System, and that the amount of the TUMF expected to be generated by new development will not exceed the total fair share cost to such development.

K. The fees collected pursuant to this Ordinance shall be used to help pay for the design, planning, construction of and real acquisition for the Regional System improvements and its facilities as identified in the 2024 Nexus Study. The need for the improvements and facilities is related to new development because such development results in additional traffic and creates the demand for the improvements.

L. By notice duly given and published, the City Council set the time and place for a public hearing on the 2024 Nexus Study and the fees proposed thereunder and at least ten (10) days prior to this hearing, the City Council made the 2024 Nexus Study available to the public.

M. At the time and place set for the hearing, the City Council duly considered data and information provided by the public relative to the cost of the improvements and facilities for which the fees are proposed and all other comments, whether written or oral, submitted prior to the conclusion of the hearing.
491

N. The City Council finds that the 2024 Nexus Study proposes a fair and equitable method for distributing a portion of the unfunded costs of improvements and facilities to the Regional system.

O. The City Council hereby adopts the 2024 Nexus Study and its findings. The 2024 Nexus Study is attached and incorporated herein as Exhibit “B.” P. The City Council hereby adopts this Ordinance to amend and supersede the provisions of Ordinance No. 541-19.

Section 3. Definitions.

For the purpose of this Ordinance, the following words, terms and phrases shall have the following meanings:

A. “Class ‘A’ Office” means an office building that is typically characterized by high quality design, use of high end building materials, state of the art technology for voice and data, on-site support services/maintenance, and often includes full service ancillary uses such as, but not limited to a bank, restaurant/office coffee shop, health club, printing shop, and reserved parking. The minimum requirements of an office building classified as Class ‘A” Office shall be as follows: (i) minimum of three stories (exception will be made for March JPA, where height requirements exist); (ii) minimum of 10,000 square feet per floor; (iii) steel frame construction; (iv) central, interior lobby; and (v) access to suites shall be from inside the building unless the building is located in a central business district with major foot traffic, in which case the first floor may be accessed from the street to provide entrances/ exits for commercial uses within the building.

B. “Class ‘B’ Office” means an office building that is typically characterized by high quality design, use of high end building materials, state of the art technology for voice and data, on-site support services/maintenance, and often includes full service ancillary uses such as, but not limited to a bank, restaurant/office coffee shop, health club, printing shop, and reserved parking. The minimum requirements of an office building classified as Class ‘B” Office shall be as follows: (i) minimum of two stories; (ii) minimum of 15,000 square feet per floor; (iii) steel frame, concrete or masonry shell construction; (iv) central, interior lobby; and (v) access to suites shall be from inside the building unless the building is located in a central business district with major foot traffic, in which case the first floor may be accessed from the street to provide entrances/exits for commercial uses within the building.

C. “Development Project” or “Project” means any project undertaken for the purposes of development, including the issuance of a permit for construction.

D. “Gross Acreage” means the total property area as shown on a land division of a map of record, or described through a recorded legal description of the property. This area shall be bounded by road rights of way and property lines.

E. “Habitable Structure” means any structure or part thereof where persons reside, congregate or work and which is legally occupied in whole or part in accordance with applicable building codes, and state and local laws.

F. “Industrial Project” means any development project that proposes any industrial or manufacturing uses allowed under Title 16 of the Murrieta Municipal Code in the 492

following zoning classifications: GI, GI-A, or SP with one of the aforementioned zones used as the base zone.

G. “Low Income Residential Housing” means ”Residential Affordable Units”: (A) for rental housing, the units shall be made available, rented and restricted to “lower income households” (as defined in Health and Safety Code Section 50079.5) at an “affordable rent” (as defined in Health and Safety Code Section 50053), ). Affordable units that are rental housing shall be made available, rented, and restricted to lower income households at an affordable rent for a period of at least fifty-five (55) years after the issuance of a certificate of occupancy for new residential development. and (B) for for-sale housing, the units shall be sold to “persons or families of low or moderate income” (as defined in Health and Safety Code Section 50093) at a purchase price that will not cause the purchaser’s monthly housing cost to exceed “affordable housing cost (as defined in Health and Safety Code Section 50052.5) Affordable units that are for-sale housing units shall be restricted to ownership by persons and families of low or moderate income for at least forty-five (45) years after the issuance of a certificate of occupancy for the new residential development.

H. “Multi-Family Residential Unit” means a structure with two or more legal independent residential dwelling units intended for human habitation.

I. “Non-Residential Unit” means retail commercial, service commercial and industrial development which is designed primarily for non-dwelling use, but shall include hotels and motels.

J. “Recognized Financing District” means a Financing District as defined in the TUMF Administrative Plan as may be amended from time to time.

K. “Residential Dwelling Unit” means a building or portion thereof used by one (1) family and containing but one (1) kitchen, which is designed primarily for residential occupancy including single-family and multi-family dwellings. “Residential Dwelling Unit” shall not include hotels or motels.

L. “Retail Commercial Project” means any development project that proposes any retail commercial activity use not defined as a service commercial project allowed under Title 16 of the Murrieta Municipal Code in the following zoning classifications: NC, CC, RC, or SP with one of the aforementioned zones used as the base zone, which can include any eating/dining facility residing on the retail commercial development premises.

M. “Service Commercial Project” means any development project that is predominately dedicated to business activities associated with professional or administrative services, and typically consists of corporate offices, financial institutions, legal, and medical offices eating/dining facilities, and other uses related to personal or professional services.

N. “Single Family Residential Unit” means each residential dwelling unit development which is situated on one lot which shares no common wall, foundation, or other interconnection with another dwelling unit.

O. “TUMF Participating Jurisdiction” means a jurisdiction in Western Riverside County which has adopted and implemented an ordinance authorizing participation in the TUMF Program and complies with all regulations established in the TUMF Administrative Plan, as adopted and amended from time to time by the WRCOG.
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P. “Disabled Veteran” means any veteran who is retired or is in process of medical retirement from military service who is or was severely injured in a theatre of combat operations and has or received a letter of eligibility for the Veterans Administration Specially Adapted Housing (SAH) Grant Program.

Q. Government/public buildings, public schools, and public facilities means any owned and operated facilities by a government entity in accordance with Section G.

Exemptions, Subsection 2. of this Ordinance. A new development that is subject to a long-term lease with a government agency for government/public buildings, public schools, and public facilities shall apply only if all of the following conditions are met:
(a) The new development being constructed is subject to a long-term lease with a government agency.
(b) The project shall have a deed restriction placed on the property that limits the use to government/public facility for the term of the lease, including all extension options, for a period of not less than 20 years. Any change in the use of the facility from government shall trigger the payment of the TUMF in effect at the time of the change is made.
(c) No less than ninety percent of the total square footage of the building is leased to the government agency during the term of deed restriction the long term and any extensions thereof.
(d) The new development is constructed at prevailing wage rates. (e) A copy of the lease is provided to the applicable jurisdiction and to WRCOG.
(f) Based on the facts and circumstances WRCOG determines that the intent of the lease is to provide for a long-term government use, and not to evade payment of TUMF.

R. “Non-profit Organization” means an organization operated exclusively for exempt purposes set forth in section 501(c)(3) of the Internal Revenue Code, and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial port of its activities and it may not participate in any campaign activity for or against political candidates. For the purposes of the TUMF Program, the non-profit may be a 501(c) (3) charitable organization as defined by the Internal Revenue Service.

S. “Long-Term Lease” as used in the TUMF Program, a “long-term lease” shall mean a lease with a term of no less than twenty years.

T. “Mixed-Use Development” as used in the TUMF Program, means Developments with the following criteria: (1) three or more significant revenue-producing uses, and (2) significant physical and functional integration of project components.

U. “Guest Dwellings” and “Detached Second Units” according to the State of California legal definition as following: 1) Complies with the State of California Department of Housing and Community Development Accessory Dwelling Unit Handbook and 2) Are ministerially approved by each jurisdiction’s local codes.

V. “TUMF Administrative Plan” means that the TUMF Administration Plan adopted by the WRCOG Executive Committee May 5, 2003, as amended, setting forth detailed administration procedures and requirements for the TUMF program. 494

Section 4. Establishment of the Transportation Uniform Mitigation Fee.

A. Adoption of TUMF Schedule. The City Council shall adopt an applicable TUMF schedule through a separate resolution, which may be amended from time to time.

B. Fee Calculation. The fees shall be calculated by WRCOG according to the calculation methodology fee set forth in the WRCOG TUMF Fee Calculation Handbook adopted July 14, 2003, as amended from time to time. In addition to data in the Fee Calculation Handbook, WRCOG Staff may consider the following items when establishing the appropriate fee calculation methodology:

• Underlying zoning of the site
• Land-use classifications in the latest Nexus Study
• Project specific traffic studies
• Latest Standardized reference manuals such as the Institute of Traffic Engineers Trip Generation Manual
• Previous TUMF calculations for similar uses
• WRCOG staff shall approve final draft credit / reimbursement agreement prior to execution

WRCOG shall have final determination regarding the appropriate methodology to calculate the fee based on the information provided by the local agency. In case of a conflict between the applicant, WRCOG, and/or the local agency regarding the fee calculation methodology, the dispute resolution process in the TUMF Administrative Plan will apply.

C. Fee Adjustment. The fee schedule may be periodically reviewed and the amounts adjusted by the WRCOG Executive Committee. By amendment to the Resolution reference is subsection A, above, the fees may be increased or decreased to reflect the changes in actual and estimated costs of the Regional System including, but not limited to, debt service, lease payments and construction costs. The adjustment of the fees may also reflect changes in the facilities required to be constructed, in estimated revenues received pursuant to this Ordinance, as well as the availability or lack thereof of other funds with which to construct the Regional System. WRCOG shall review the TUMF Program no less than every four (4) years after the effective date of this Ordinance.

D. Purpose. The purpose of the TUMF is to fund those certain improvements to the Regional System as depicted in Exhibit “A” and identified in the 2024 Nexus Study, Exhibit “B.”

E. Applicability. The TUMF shall apply to all new development within the City, unless otherwise exempt hereunder.

F. Exemptions. The following types of new development shall be exempt from the provisions of this Ordinance and in TUMF Administrative Plan:

1. Low income residential housing as described in Section 3 Definitions, Subsection G of this Ordinance and in the TUMF Administrative Plan.

2. Government/public buildings, public schools, and public facilities as described in Section 3. Definitions, Subsection Q. of this Ordinance and in the TUMF 495

Administrative Plan. Airports that are public use airports and are appropriately permitted by Caltrans or other state agency.

3. Development Projects which are the subject of a Public Facilities Development Agreement entered into pursuant to Government Code section 65864 et seq, prior to the effective date of Ordinance No. 277-03, wherein the imposition of new fees are expressly prohibited, provided that if the term of such a Development Agreement is extended by amendment or by any other manner after the effective date of Ordinance No. 277-03 the TUMF shall be imposed.

4. The rehabilitation and/or reconstruction of any habitable structure in use on or after January 1, 2000, provided that the same or fewer traffic trips are generated as a result thereof.

5. Guest Dwellings and Detached Second Units as described in this Ordinance in Section 3. Definitions, Subsection U. and in the Administrative Plan

6. Kennels and Catteries established in connection with an existing single family residential unit.

7. Any sanctuary, or other activity under the same roof of a church or other house of worship that is not revenue generating and is eligible for a property tax exemption (excluding concert venues, coffee/snack shops, book stores, for-profit pre- school day-cares, etc., which would be assessed TUMF.)

8. Any nonprofit corporation or nonprofit organization offering and conducting full-time day school at the elementary, middle school or high school level for students between the ages of five and eighteen years.

9. New single-family homes, constructed by non-profit organizations, specially adapted and designed for maximum freedom of movement and independent living for qualified “Disabled Veterans.”

10. Other uses may be exempt as determined by the WRCOG Executive Committee as further defined in the TUMF Administrative Plan.

G. Credit. Regional System improvements may be credited toward the TUMF in accordance with the TUMF Administrative Plan and the following:

Regional Tier
i. Arterial Credits: If a developer constructs arterial improvements identified on the Regional System, the developer shall receive credit for all costs associated with the arterial component based on approved Nexus Study for the Regional System effective at the time the credit agreement is entered into. WRCOG staff must pre-approve any credit agreements that deviate from the standard WRCOG approved format.
ii. Other Credits: In special circumstances, when a developer constructs off-site improvements such as an interchange, bridge, or railroad grade separation, credits shall be determined by WRCOG and the City in consultation with the developer.

All such credits must have prior written approval from WRCOG. iii. The amount of the development fee credit shall not exceed the maximum amount determined by the Nexus Study for the Regional System at the time the credit agreement is entered into or actual costs, whichever is less.

Local Tier
i. The local jurisdictions shall compare facilities in local fee programs against the Regional System and eliminate any overlap in its local fee program except where there is a Recognized Financing District has been established. 496

ii. If there is a Recognized Financing District established, the local agency may credit that portion of the facility identified in both programs against the TUMF in accordance with the TUMF Administrative Plan.

Section 5. Reimbursements.

Should the developer construct Regional System improvements in excess of the TUMF fee obligation, the developer may be reimbursed based on actual costs or the approved Nexus Study effective at the time the agreement was entered into, whichever is less. Reimbursements shall be enacted through an agreement between the developer and the City, contingent on funds being available and approved by WRCOG. In all cases, however, reimbursements under such special agreements must coincide with construction of the transportation improvements as scheduled in the five-year Zone Transportation Improvement Program’s adopted annually by WRCOG.

Section 6. Procedures for the Levy, Collection and Disposition of Fees.

A. Authority of the Building Department. The Development Services Department Director, or his/her designee, is hereby authorized to provide WRCOG with development project specifics for the calculation of TUMF in a manner consistent with the TUMF Administrative Plan.

B. Payment and Collection. Payment of the fees shall be as follows:
i. All fees collected hereunder shall be collected by WRCOG for deposit, investment, accounting and expenditure in accordance with the provisions of this Ordinance, TUMF Administrative Plan, and the Mitigation Fee Act. ii. The fees shall be paid at the time a certificate of occupancy is issued for the Development Project or upon final inspection, whichever comes first (the “Payment Date”). However this section should not be construed to prevent payment of the fees prior to issuance of an occupancy permit or final inspection. Fees may be paid at the issuance of a building permit, and the fee payment shall be calculated based on the fee in effect at that time, provided the developer tenders the full amount of his/her TUMF obligation. If the developer makes only a partial payment prior to the Payment Date, the amount of the fee due shall be based on the TUMF fee schedule in place on the Payment Date. The fees shall be calculated according to fee schedule set forth in the Ordinance and the calculation methodology set forth in the Fee Calculation Handbook adopted July 14, 2003, as amended from time to time.
iii. The fees required to be paid shall be the fee amounts in effect at the time of payment is due under this Ordinance, not the date the Ordinance is initially adopted.

The City shall not enter into a development agreement which freezes future adjustments of the TUMF.
iv. If all or part of any development project is sold prior to payment of the fee, the property shall continue to be subject to the requirement for payment of the fee. The obligation to pay the fee shall run with the land and be binding on all the successors in interest to the property.
v. Fees shall not be waived.

C. Issuance of Certificate of Occupancy. The City shall not issue a certificate of occupancy for any Development Project until WRCOG has provided written evidence that it has collected the fee.

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D. Appeals. Appeals shall be filed with WRCOG in accordance with the provisions of the TUMF Administrative Plan. Appealable issues shall be the application of the fee, application of credits, application of reimbursement, application of the legal action stay and application of exemption.

E. Reports to WRCOG. The Director of Building and Safety, or his/her designee, shall prepare and deliver to the Executive Director of WRCOG, periodic reports as will be established under Section 7 of this Ordinance.

Section 7. Appointment of the TUMF Administrator.

WRCOG is hereby appointed as the Administrator of the Transportation Uniform Mitigation Fee Program. WRCOG is hereby authorized to collect all fees generated from the TUMF within the City, and to invest, account for and expend such fees in accordance with the provisions of this Ordinance and the Mitigation Fee Act. The detailed administrative procedures concerning the implementation of this Ordnance shall be contained in the TUMF Administrative Plan . Furthermore, the TUMF Administrator shall use the Fee Calculation Handbook adopted July 14, 2003, as amended from time to time, for the purpose of calculating a developer’s TUMF obligation. In addition to detailing the methodology for calculating all TUMF obligations of different categories of new development, the purpose of the Fee Calculation Handbook is to clarify for the TUMF Administrator, where necessary, the definition and calculation methodology for uses not clearly defined in the respective TUMF ordinances.

WRCOG shall expend only that amount of the funds generated from the TUMF for staff support, audit, administrative expenses, and contract services that are necessary and reasonable to carry out its responsibilities and in no case shall the funds expended for salaries and benefits exceed two percent (2%) of the revenue raised by the TUMF Program. The TUMF Administrative Plan further outlines the fiscal responsibilities and limitations of the Administrator.

Section 8. Effect.

No provisions of this Ordinance shall entitle any person who has already paid the TUMF to receive a refund, credit or reimbursement of such payment. This Ordinance does not create any new TUMF.

Section 9. Severability.

If any one or more of the terms, provisions or sections of this Ordinance shall to any extent be judged invalid, unenforceable and/or voidable for any reason whatsoever by a court of competent jurisdiction, then each and all of the remaining terms, provisions and sections of this Ordinance shall not be affected thereby and shall be valid and enforceable.

Section 10. No Procedural Defenses.

Prohibition of Jurisdictions from raising procedural defenses, including without limitation a statute of limitations, laches, the California Government Tort Claims Act, and necessary parties in a dispute with WRCOG regarding the matters set forth herein.

Section 11. Judicial Review.

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In accordance with State law, any judicial action or proceeding to attack, review, set aside, void or annul this Ordinance shall be commenced within ninety (90) days of the date of adoption of this Ordinance.

Section 12. Ordinance No.

This Ordinance supersedes the provisions of Ordinance No. 541-19 provided this Ordinance is not declared invalid or unenforceable by a court of competent jurisdiction. If, for whatever reason, this Ordinance is declared invalid or unenforceable by a court of competent jurisdiction, Ordinance No. 541-19 and all other related ordinances and polices shall remain in full force and effect.

Section 13. Effective Date.

This Ordinance shall become effective on the thirty-first (31st) day after its passage and adoption, and the City Clerk shall cause it to be posted and published in a newspaper of general circulation, printed, published and circulated in the City in the manner required by law and shall cause a copy of this Ordinance and its certification, to be entered in the Book of Ordinances of the City.

_______________________________
Cindy Warren, Mayor

ATTEST:

____________________________
Cristal McDonald, City Clerk

APPROVED AS TO FORM:

____________________________
Tiffany J. Israel, City Attorney

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EXHIBIT “A”

MAP OF REGIONAL SYSTEM

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EXHIBIT “B”

NEXUS STUDY

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TRANSPORTATION UNIFORM MITIGATION FEE

NEXUS STUDY
2024 UPDATE

FINAL REPORT
Prepared for the Western Riverside Council of Governments In Cooperation with
The City of Banning
The City of Beaumont
The City of Calimesa
The City of Canyon Lake
The City of Corona
The City of Eastvale
The City of Hemet
The City of Jurupa Valley
The City of Lake Elsinore
The City of Menifee
The City of Moreno Valley
The City of Murrieta
The City of Norco
The City of Perris
The City of Riverside
The City of San Jacinto
The City of Temecula
The City of Wildomar
The County of Riverside
Eastern Municipal Water District
March Joint Powers Authority
Riverside County Superintendent of Schools
Riverside Transit Agency
Western Water
Prepared by GHD
As adopted by the WRCOG Executive Committee, September 9, 2024 504
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TUMF Nexus Study – 2024 Program Update September 9, 2024 i

TABLE OF CONTENTS
TABLE OF CONTENTS ...................................................................................................................i LIST OF TABLES ............................................................................................................................. ii ES.0 Executive Summary ........................................................................................................ iii ES.1 Introduction and Purpose of the Nexus Study ........................................................ iii ES.2 Future Growth ............................................................................................................ vi ES.3 Need for the TUMF ..................................................................................................... vi ES.4 The TUMF Network ....................................................................................................viii ES.5 TUMF Nexus Analysis ...................................................................................................x ES.6 Fair-Share Fee Calculation ........................................................................................x ES.7 Conclusions ................................................................................................................ xi

1.0 INTRODUCTION AND PURPOSE OF THE NEXUS STUDY ................................................ 1

1.1 Background .............................................................................................................. 1

1.2 TUMF Nexus Study History ......................................................................................... 3

1.3 TUMF Nexus Study Process ....................................................................................... 5

2.3.1. Establish the TUMF Network Project List ............................................................... 7

2.3.2. Determine the TUMF Network Project Costs ....................................................... 8

2.3.3. Determine the TUMF Transit Component ............................................................ 9

2.3.4. Computing the Fee for Residential Developments ..........................................10

2.3.5. Computing the Fee for Non-Residential Developments ..................................10

2.0 FUTURE GROWTH .........................................................................................................13

2.1 Recent Historical Trend ...........................................................................................13

2.2 Available Demographic Data ...............................................................................13

2.3 Demographic Assumptions Used for the Nexus Study Analysis ...........................14

3.0 NEED FOR THE TUMF ....................................................................................................21

3.1 Future Highway Congestion Levels ........................................................................21

3.2 Future Transit Utilization Levels ................................................................................24

3.3 The TUMF Concept ..................................................................................................25

4.0 THE TUMF NETWORK .....................................................................................................27

4.1 Identification of the TUMF Roadway Network ......................................................27

4.2 Backbone Network and Secondary Network .......................................................30

4.3 Future Roadway Transportation Needs .................................................................33

4.4 Public Transportation Component of the TUMF System .......................................37

4.5 Existing Obligated Funding .....................................................................................40

4.6 Unfunded Existing Improvement Needs ................................................................40

4.7 Maximum TUMF Eligible Cost ..................................................................................42

4.8 TUMF Network Evaluation .......................................................................................53

5.0 TUMF NEXUS ANALYSIS .................................................................................................55

5.1 Future Development and the Need for Improvements .......................................55

5.2 Application of Fee to System Components ..........................................................56

5.3 Application of Fee to Residential and Non-Residential Developments .............59

6.0 FAIR-SHARE FEE CALCULATION ...................................................................................60

6.1 Residential Fees .......................................................................................................60

6.2 Non-Residential Fees ...............................................................................................62

7.0 CONCLUSIONS .............................................................................................................64

8.0 APPENDICES .................................................................................................................65 505
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TUMF Nexus Study – 2024 Program Update September 9, 2024 ii

LIST OF TABLES
Table ES.1 - Transportation Uniform Mitigation Fee for Western Riverside County ............ xii Table 2.1 - Base Year Socioeconomic Estimates for Western Riverside County ................14 Table 2.3 - Population, Households and Employment in Western Riverside County (2018 to 2045) .............................................................................................................................17 Table 2.4 - Population, Households and Employment in Western Riverside County (Existing to Future Change Comparison) .......................................................................19 Table 3.1 - Regional Highway System Measures of Performance (2018 Existing to 2045 No-Build) ...........................................................................................................................22 Table 4.1 - Unit Costs for Arterial Highway and Street Construction ...................................35 Table 4.2 – Forecasted Daily Traffic in Western Riverside County .......................................36 Table 4.3 - Unit Costs for Transit Capital Expenditures ..........................................................39 Table 4.4 - TUMF Network Cost Estimates ..............................................................................45 Table 4.5 – TUMF Transit Cost Estimates .................................................................................53 Table 4.6 – Regional Highway System Measures of Performance (2018 Existing and 2045 No-Build Scenarios to 2045 TUMF Build Scenario) ..........................................................54 Table 5.1 - 2045 No-Build Peak Period Vehicle Trips by WRCOG Zone ...............................57 Table 5.2 – 2045 No-Build Percent Peak Period Vehicle Trips By WRCOG Zone ................57 Table 5.3 - Backbone-Secondary Network Share Calculation ...........................................58 Table 5.4 - Daily VMT Growth by Trip Purpose for Western Riverside County (2018 - 2045) ..........................................................................................................................................59 Table 6.1 - Fee Calculation for Residential Share .................................................................61 Table 6.2 – Single-Family Residential Fee Adjustments by Unit Size ....................................62 Table 6.3 - Fee Calculation for Non-Residential Share ........................................................63 Table 7.1 - Transportation Uniform Mitigation Fee for Western Riverside County ..............64

LIST OF FIGURES
Figure ES.1 - Flowchart of Key Steps in the TUMF Nexus Study Process ................................. v Figure ES.2 - Population, Households and Employment in Western Riverside County (2018 to 2045) ......................................................................................................................vii Figure ES.3 - Regional System of Highways and Arterials–TUMF Network Improvements ...i x Figure 1.1 - Flowchart of Key Steps in the TUMF Nexus Study Process ................................. 6 Figure 2.1 – Base Year Socioeconomic Estimates for Western Riverside County ..............15 Table 2.2 - Horizon Year Socioeconomic Estimates for Western Riverside County ............16 Figure 2.2 - Horizon Year Socioeconomic Estimates for Western Riverside County ...........16 Figure 2.3 - Population, Households and Employment in Western Riverside County (2018 to 2045) .............................................................................................................................18 Figure 2.4 - Population, Households and Employment in Western Riverside County (Existing to Future Change Comparison) .......................................................................20 Figure 4.1 - Regional System of Highways and Arterials for Western Riverside County .....29 Figure 4.2 - The Backbone Network of Highways and Arterials for Western Riverside County ..............................................................................................................................31 Figure 4.3 - Western Riverside County Area Planning Districts (TUMF Zones) .....................32 Figure 4.4 - Regional System of Highways and Arterials–TUMF Network Improvements ...44 506
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TUMF Nexus Study – 2024 Program Update September 9, 2024 iii
ES.0 EXECUTIVE SUMMARY
ES.1 Introduction and Purpose of the Nexus Study
Western Riverside County includes 18 incorporated cities and the unincorporated county covering an area of approximately 2,100 square miles. Through the mid 2000’s, this portion of Riverside County was growing at a pace exceeding the capacity of existing financial resources to meet increasing demand for transportation infrastructure.

Although the economic recession of the late 2000’s, and the associated crises in the mortgage and housing industries, slowed this rate of growth, the regional economy has recovered and the projected rate of development in Western Riverside County remains high. Similarly, the impact of the COVID-19 pandemic on travel demand in the region has also passed, with travel demands, especially for the highway network, surpassing pre-pandemic levels. Continued high growth in households and jobs in Western Riverside County could significantly increase congestion and degrade mobility if substantial investments are not made in transportation infrastructure. This challenge is especially critical for arterial roadways of regional significance, since traditional sources of transportation funding (such as the gasoline tax and local general funds) will not be nearly sufficient to fund the needed improvements.

In February 1999, the cities of Temecula, Murrieta and Lake Elsinore, the Western Riverside Council of Governments (WRCOG), the Riverside County Transportation Commission (RCTC) and the Building Industry Association (BIA) met to discuss the concept of a Transportation Uniform Mitigation Fee (TUMF) for southwest Riverside County. In August 2000, the concept was expanded to include the entire WRCOG sub- region.

Continued high growth in households and jobs in Western Riverside County could significantly increase congestion and degrade mobility if substantial investments are not made in transportation infrastructure. This challenge is especially critical for arterial roadways of regional significance, since traditional sources of transportation funding (such as the gasoline tax and local general funds) will not be nearly sufficient to fund the needed improvements. While the TUMF cannot fund all necessary transportation system improvements, it is intended to address a current transportation funding shortfall by establishing a new revenue source that ensures future new development will contribute toward addressing its indirect cumulative traffic impacts on regional transportation infrastructure. Funding accumulated through the TUMF Program will be used to construct transportation improvements such as new arterial highway lanes, reconfigured freeway interchanges, railroad grade separations and new regional express bus services that will be needed to accommodate future travel demand in Western Riverside County. By levying a fee on new developments in the region, local agencies will be establishing a mechanism by which developers and in turn new county residents and employees will effectively contribute their “fair share” toward sustaining the regional transportation system.
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TUMF Nexus Study – 2024 Program Update September 9, 2024 iv
This TUMF Draft Nexus Study is intended to satisfy the requirements of California Government Code Chapter 5 Section 66000-66008 Fees for Development Projects (also known as California Assembly Bill 1600 (AB 1600) or the Mitigation Fee Act) which governs imposing development impact fees in California. The initial WRCOG TUMF Nexus Study was completed in October 2002 and adopted by the WRCOG Executive Committee in November 2002. The results of the first review of the Program were documented in the TUMF Nexus Study 2005 Update adopted by the WRCOG Executive Committee on February 6, 2006. A second comprehensive review of the TUMF Program was adopted by the WRCOG Executive Committee on October 5, 2009. A third comprehensive review of the TUMF Program was conducted following the adoption of the Southern California Association of Governments (SCAG) 2016-2040 Regional Transportation Plan/ Sustainable Communities Strategy (2016 RTP/SCS) on April 7, 2016.

The WRCOG TUMF Nexus Study 2016 Update Report was adopted by the WRCOG Executive Committee on July 10, 2017.

On September 3, 2020, SCAG adopted Connect SoCal; The 2020-2045 Regional Transportation Plan/Sustainable Communities Strategy of the Southern California Association of Governments (2020 RTP/SCS). The adoption of the 2020 RTP/SCS confirmed new growth forecasts for the region that provide a foundational element for updating the TUMF program and the associated nexus determination prompting WRCOG to initiate the current program update. These forecasts are also integrated into the Riverside County Transportation Analysis Model (RivCoM) used to forecast the cumulative regional traffic impacts of new development on the arterial highway network in Western Riverside County.

The overall process for establishing the TUMF nexus is illustrated in Figure ES.1. Each technical step is denoted with a number on the flow chart with the numbers correlating to the detailed description of each step provided in Section 1.3 of the Nexus Study Report. The flow chart also incorporates color coding of the steps to indicate those steps that involved the application of RivCoM, steps that utilized other input data, steps that are computations of various inputs, and steps that required specific actions of the various WRCOG committees to confirm major variables. Where appropriate, the flow chart also includes specific cross references to the sections or tables included in the Nexus Study document that correlate to the particular step.

This version of the WRCOG TUMF Nexus Study Report documents the results of the fourth comprehensive review of the TUMF Program. This version of the document also incorporates revisions in response to comments received during the formal review of the earlier Draft TUMF Nexus Study 2024 Update. The findings of this report were ultimately adopted by the WRCOG Executive Committee on September 9, 2024. 508
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TUMF Nexus Study – 2024 Program Update September 9, 2024 v
Figure ES.1 - Flowchart of Key Steps in the TUMF Nexus Study Process 509
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TUMF Nexus Study – 2024 Program Update September 9, 2024 vi
ES.2 Future Growth
In preparation for the 2020 RTP/SCS, SCAG undertook robust stakeholder engagement, including participation by WRCOG, Riverside County and the various cities in Western Riverside County, to develop regional demographic forecasts. Using input from regional stakeholders regarding anticipated patterns and rates of development, SCAG compiled and disseminated the forecasts that were ultimately adopted in 2020. The SCAG forecasts adopted for the 2020 RTP/SCS were subsequently used as the basis for RivCoM and are used as the basis for this TUMF Nexus Study Update.

A major distinction between data used for the TUMF Nexus Study 2016 Update and the SCAG 2020 RTP/SCS data used for this 2024 Update is the change in the base year from 2012 to 2018, as well as the change in the horizon year from 2040 to 2045. This shift in the base year and horizon year demographic assumptions of the program carries through all aspects of the nexus analysis, including the travel demand forecasting, network review and fee calculation.

The population of Western Riverside County is projected to increase by 33% in the period between 2018 and 2045. During the same period, employment in Western Riverside County is anticipated to grow by 48%. Figure ES.2 illustrates the forecast growth in population, household and employment for Western Riverside County.

ES.3 Need for the TUMF
The WRCOG TUMF study area was extracted from the greater RivCoM model network for the purpose of calculating measures for Western Riverside County only. Peak period performance measures for the TUMF study area included total vehicle miles of travel (VMT), total vehicle hours of travel (VHT), total combined vehicle hours of delay (VHD), and total VMT experiencing unacceptable level of service (LOS E).

As a result of the new development and associated growth in population and employment in Western Riverside County, additional pressure will be placed on the transportation infrastructure, particularly the arterial roadways, with the peak period VMT on the TUMF Network estimated to increase by 38% between 2018 and 2045. By 2045, 37% of the total VMT on the TUMF Network is forecast to be traveling on facilities experiencing peak period LOS E or worse. Without improvements to the arterial highway system, the total vehicle hours of delay (VHD) experienced by area motorists on the TUMF Network will increase over 5.0% per year. The need to improve these roadways and relieve future congestion is therefore directly linked to the future development which generates the travel demand.
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Figure ES.2 - Population, Households and Employment in Western Riverside County (2018 to 2045)
As population and employment in Western Riverside County grows because of new development, demand for regional transit services in the region is also expected to grow. Weekday system ridership for RTA bus transit services is approximately 16,575 riders per day in Western Riverside County in 2023. By 2045, bus transit services are forecast to serve approximately 57,282 riders per weekday. This represents an average increase of 1,850 weekday riders each year. Based on this rate of ridership growth, weekday ridership is estimated to increase by 40,707 riders per weekday between 2018 and 2045.

The idea behind a uniform mitigation fee is to have new development throughout the region contribute equally to paying the cost of improving the transportation facilities that serve these longer-distance trips between communities. Thus, the fee should be used to improve transportation facilities that serve trips between communities within the region (primarily arterial roadways) as well as the infrastructure for public transportation.

The fee should be assessed proportionately on new residential and non-residential development based on the relative impact of each use on the transportation system. 511
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ES.4 The TUMF Network
The Regional System of Highways and Arterials (also referred to as the TUMF Network) is the system of roadways that serve inter-community trips within Western Riverside County and therefore are eligible for improvement funding with TUMF funds. Transportation facilities in Western Riverside County that generally satisfied these guidelines were initially identified, and a skeletal regional transportation framework evolved from facilities where several guidelines were observed. Representatives of all WRCOG constituent jurisdictions reviewed this framework in the context of current local transportation plans to define the TUMF Network, which was subsequently endorsed by the WRCOG Public Works Committee, WRCOG Technical Advisory Committee, TUMF Policy Committee and the WRCOG Executive Committee.

The TUMF Network was reviewed as part of the 2024 Nexus Update to ensure facilities generally still met the previously described performance guidelines, and/or that the scope and magnitude of specific improvements to the TUMF Network were roughly proportional to the impacts needing to be mitigated. This review process resulted in the removal of various facilities from the TUMF Network, as well as various changes in the scope and magnitude of specific improvements to the TUMF Network.

Figure ES.3 illustrates the TUMF improvements to the Regional System of Highways and Arterials.

The total cost of improving the TUMF system is $5.28 billion. Accounting for obligated funds and unfunded existing needs, the estimated maximum eligible value of the TUMF Program is $4.24 billion. The maximum eligible value of the TUMF Program includes approximately $3.87 billion in eligible arterial highway and street related improvements and $154.8 million in eligible transit related improvements. An additional $53.9 million is also eligible as part of the TUMF Program to mitigate the impact of eligible TUMF related arterial highway and street projects on critical native species and wildlife habitat, while $161.2 million is provided to cover the costs incurred by WRCOG to administer the TUMF Program.
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ES.5 TUMF Nexus Analysis
There is a reasonable relationship between the future growth and the need for improvements to the TUMF system. These factors include:
 Western Riverside County is expected to continue growing as a result of future new development.
 Continuing new growth will result in increasing congestion on arterial roadways.  The future arterial roadway congestion is directly attributable to the cumulative regional transportation impacts of future development in Western Riverside County.  Capacity improvements to the transportation system will be needed to mitigate the cumulative regional impacts of new development.
 Roads on the TUMF network are the facilities that merit improvement through this fee program.
 Improvements to the public transportation system will be needed to provide adequate mobility for transit-dependent travelers and to provide an alternative to automobile travel.

The split of fee revenues between the backbone and secondary highway networks is related to the proportion of highway vehicle travel that is relatively local (between adjacent communities) and longer distance (between more distant communities but still within Western Riverside County). To estimate a rational fee split between the respective networks, the future travel forecast estimates were aggregated to a matrix of peak period trips between zones. The overall result is that 51.1% of the regional travel is attributable to the backbone network and 48.9% is assigned to the secondary network.

In order to establish the approximate proportionality of the future traffic impacts associated with new residential development and new non-residential development, peak period growth in VMT between 2018 and 2045 was derived from RivCoM and aggregated by trip purpose. It was concluded that home-based person trips represent

77.7% of the total future person trips, and the non-home-based person trips represent

22.3% of the total future person trips.

ES.6 Fair-Share Fee Calculation
The balance of the unfunded TUMF system improvement needs is $4.24 billion which is the maximum value attributable to the mitigation of the cumulative regional transportation impacts of future new development in the WRCOG region and will be captured through the TUMF Program. By levying the uniform fee directly on future new developments (and indirectly on new residents and new employees to Western Riverside County), these transportation system users are assigned their “fair share” of the 514
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costs to address the cumulative impacts of additional traffic they will generate on the regional transportation system.

Of the $4.24 billion in unfunded future improvement needs, 77.7% ($3.30 billion) will be assigned to future new residential development and 22.3% ($946.5 million) will be assigned to future new non-residential development.

ES.7 Conclusions
Based on the results of the Nexus Study evaluation, it can be demonstrated that there is reasonable relationship between the cumulative regional transportation impacts of new land development projects in Western Riverside County and the need to mitigate these transportation impacts using funds levied through the proposed TUMF Program.

Factors that reflect this reasonable relationship include:
 Western Riverside County is expected to continue growing as a result of future new development.
 Continuing new growth will result in increasing congestion on arterial roadways;  The future arterial roadway congestion is directly attributable to the cumulative regional transportation impacts of future development in Western Riverside County;  Capacity improvements to the transportation system will be needed to mitigate the cumulative impacts of new development;
 Roads on the TUMF network are the facilities that merit improvement through this fee program;
 Improvements to the public transportation system will be needed to provide adequate mobility for transit-dependent travelers and to provide an alternative to automotive travel.

The Nexus Study evaluation has established a proportional “fair share” of the improvement cost attributable to new development based on the impacts of existing development and the availability of obligated funding through traditional sources. The fair share fee allocable to future new residential and non-residential development in Western Riverside County is summarized for differing use types in Table ES.1. 515
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Table ES.1 - Transportation Uniform Mitigation Fee for Western Riverside County Land Use Type Units Development
Change
Fee Per Unit Total Revenue
($ million)
Single-Family Residential DU 167,491 $15,476 $2,592.0 Multi-Family Residential DU 90,335 $7,816 $706.1
Industrial SF GFA 61,489,565 $2.33 $143.1
Retail SF GFA 6,557,500 $11.21 $73.5
Service SF GFA 66,735,957 $9.76 $651.1
Government/Public SF GFA 3,420,665 $23.07 $78.9
MAXIMUM TUMF VALUE $2,961.0
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TUMF Nexus Study – 2024 Program Update September 9, 2024 1 1.0 INTRODUCTION AND PURPOSE OF THE NEXUS STUDY

1.1 Background

Western Riverside County includes 18 incorporated cities and the unincorporated county covering an area of approximately 2,100 square miles. Through the mid 2000’s, this portion of Riverside County was growing at a pace exceeding the capacity of existing financial resources to meet increasing demand for transportation infrastructure.

Although the economic recession of the late 2000’s, and the associated crises in the mortgage and housing industries, slowed this rate of growth, the regional economy has recovered and the projected rate of development in Western Riverside County remains high. Similarly, the impact of the COVID-19 pandemic on travel demand in the region has also passed, with travel demands, especially for the highway network, surpassing pre-pandemic levels.

Continued high growth in households and jobs in Western Riverside County could significantly increase congestion and degrade mobility if substantial investments are not made in transportation infrastructure. This challenge is especially critical for arterial roadways of regional significance, since traditional sources of transportation funding (such as the gasoline tax and local general funds) will not be nearly sufficient to fund the needed improvements. Development exactions only provide improvements near the development site, and the broad-based county-level funding sources (i.e., Riverside County’s half-cent sales tax known as Measure A) designate only a small portion of their revenues for arterial roadway improvements.

In anticipation of the continued future growth projected in Riverside County, several county-wide planning processes were initiated in 1999. These planning processes include the Riverside County General Plan Update, the Community Environmental Transportation Acceptability Process (CETAP) and the Multi-Species Habitat Conservation Plan (MSHCP). Related to these planning processes is the need to fund the mitigation of the cumulative regional transportation impacts of future new development.

Regional arterial highways in Western Riverside County are forecast to carry significant traffic volumes by 2045. While some localized fee programs exist to mitigate the local impacts of new development on the transportation system in specific areas, and while these programs are effective locally, they are insufficient in their ability to meet the regional demand for transportation infrastructure. Former Riverside County Supervisor Buster recognized the need to establish a comprehensive funding source to mitigate the cumulative regional transportation impacts of new development on regional arterial highways. The need to establish a comprehensive funding source for arterial highway improvements has evolved into the development of the Transportation Uniform Mitigation Fee (TUMF) for Western Riverside County.

In February 1999, the cities of Temecula, Murrieta and Lake Elsinore, the Western Riverside Council of Governments (WRCOG), the Riverside County Transportation Commission (RCTC) and the Building Industry Association (BIA) met to discuss the 517

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TUMF Nexus Study – 2024 Program Update September 9, 2024 2 concept of a TUMF. The intent of this effort was to have the southwest area of Western Riverside County act as a demonstration for the development of policies and a process for a regional TUMF Program before applying the concept countywide. From February 1999 to September 2000, the Southwest Area Transportation Infrastructure System Funding Year 2020 (SATISFY 2020) Program progressed with policy development, the identification of transportation improvements, traffic modeling, cost estimates, fee scenarios and a draft Implementation Agreement.

In May 2000, Riverside County Supervisor Tavaglione initiated discussions in the northwest area of Western Riverside County to determine the level of interest in developing a TUMF for that area of the county. Interest in the development of a northwest area fee program was high. In August 2000, the WRCOG Executive Committee took action to build upon the work completed in the southwest area for the SATISFY 2020 program and to develop a single consolidated mitigation fee program for all of Western Riverside County. This action was predicated on the desire to establish a single uniform mitigation fee program to mitigate the cumulative regional impacts of new development on the regional arterial highway system, rather than multiple discrete and disparate fee programs with varying policies, fees and improvement projects. A TUMF Policy Committee comprising regional elected officials was formed to recommend and set policies for staff to develop the TUMF Program and provide overall guidance to all other staff committees.

While the TUMF cannot fund all necessary transportation system improvements, it is intended to address a current transportation funding shortfall by establishing a new revenue source that ensures future new development will contribute toward addressing its indirect cumulative traffic impacts on regional transportation infrastructure. Funding accumulated through the TUMF Program will be used to construct transportation improvements such as new arterial highway lanes, reconfigured freeway interchanges, railroad grade separations and new regional express bus services that will be needed to accommodate future travel demand in Western Riverside County. By levying a fee on new developments in the region, local agencies will be establishing a mechanism by which developers and in turn new county residents and employees will effectively contribute their “fair share” toward sustaining the regional transportation system.

This TUMF Nexus Study is intended to satisfy the requirements of California Government Code Chapter 5 Section 66000-66008 Fees for Development Projects (also known as California Assembly Bill 1600 (AB 1600) or the Mitigation Fee Act), which governs imposing development impact fees in California. The Mitigation Fee Act requires that all local agencies in California, including cities, counties, and special districts follow two basic rules when instituting impact fees. These rules are as follows:

1) Establish a nexus or reasonable relationship between the development impact fee’s use and the type of project for which the fee is required. 2) The fee must not exceed the project’s proportional “fair share” of the proposed improvement and cannot be used to correct current problems or to make improvements for existing development.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 3 1.2 TUMF Nexus Study History

The TUMF Program is implemented through the auspices of WRCOG. As the council of governments for Western Riverside County, WRCOG provides a forum for representatives from 18 cities, the Riverside County Board of Supervisors, the Eastern Municipal Water District, Western Water, the Riverside County Superintendent of Schools, the March Joint Powers Authority and the Riverside Transit Agency to collaborate on issues that affect the entire subregion, such as air quality, solid waste, transportation and the environment. WRCOG strives to "respect local control, provide regional perspective, and make a difference" to elevate the quality of life throughout the subregion. A current list of the standing WRCOG committees and committee membership that oversee the TUMF program is included in Appendix A.

The initial WRCOG TUMF Nexus Study was completed in October 2002 and adopted by the WRCOG Executive Committee in November 2002. Its purpose was to establish the nexus or reasonable relationship between new land development projects in Western Riverside County and the proposed development impact fee that would be used to improve regional transportation facilities. It also identified the proportional “fair share” of the improvement cost attributable to new development.

Consistent with the provisions of the Mitigation Fee Act, the WRCOG Executive Committee has established that the TUMF Nexus Study will be subject of a comprehensive review of the underlying program assumptions at least every five years to confirm the Nexus. Acknowledging the unprecedented and unique nature of the TUMF Program, the Executive Committee determined that the first comprehensive review of the Program should be initiated within two years of initial adoption of the Program primarily to validate the findings and recommendations of the study and to correct any program oversights. The results of the first review of the Program were documented in the TUMF Nexus Study 2005 Update adopted by the WRCOG Executive Committee on February 6, 2006. A second comprehensive review of the TUMF Program was conducted in 2008 and 2009 in part to address the impacts of the economic recession on the rate of development within the region and on transportation project costs. The findings of the 2009 review of the program were adopted by the WRCOG Executive Committee on October 5, 2009.

A third comprehensive review of the TUMF Program was conducted in 2014 and 2015 leading to a Draft Nexus Study document being distributed for review in August 2015.

The WRCOG Executive Committee subsequently considered comments related to the Draft Nexus Study 2015 Update at the meeting held on September 14, 2015, where it was resolved to “delay finalizing the Nexus Study for the TUMF Program Update until the 2016 Southern California Association of Governments’ 2016 Regional Transportation Plan / Sustainable Communities Strategy growth forecast is available for inclusion in the Nexus Study”. The Southern California Association of Governments (SCAG) adopted the 2016-2040 Regional Transportation Plan/ Sustainable Communities Strategy (2016 RTP/SCS) on April 7, 2016, enabling WRCOG staff to proceed with finalizing the update of the TUMF Nexus Study. The WRCOG TUMF Nexus Study 2016 Update Report was ultimately adopted by the WRCOG Executive Committee on July 10, 2017. 519

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TUMF Nexus Study – 2024 Program Update September 9, 2024 4 On September 3, 2020, SCAG adopted Connect SoCal; The 2020-2045 Regional Transportation Plan/Sustainable Communities Strategy of the Southern California Association of Governments (2020 RTP/SCS). As stated in the plan document “Connect SoCal embodies a collective vision for the region’s future, through the horizon year of 2045. It is developed with input from a wide range of constituents and stakeholders within the Counties of Imperial, Los Angeles, Orange, Riverside, San Bernardino and Ventura, including public agencies, community organizations, elected officials, tribal governments, the business community and the public. Connect SoCal is an important planning document for the region, allowing public agencies who implement transportation projects to do so in a coordinated manner, while qualifying for federal and state funding.”

The adoption of the 2020 RTP/SCS confirmed new growth forecasts for the region that were used as the basis to develop the Connect SoCal plan. These forecasts also provide a foundational element for updating the TUMF program and the associated nexus determination prompting WRCOG to initiate the current program update. The 2020 RTP/SCS growth forecasts are used directly in the fee calculation as the basis for determining the anticipated growth in households and employment in the region through the program horizon year of 2045. These forecasts are also integrated into the Riverside County Transportation Analysis Model (RivCoM) used to forecast the cumulative regional traffic impacts of new development on the arterial highway network in Western Riverside County.

Completed in 2021 to succeed the Riverside County Traffic Analysis Model (RIVTAM), RivCoM provides a valuable tool for supporting a variety of transportation planning activities in Riverside County, including the update of the TUMF Nexus Study. RivCoM was developed under the leadership of WRCOG in conjunction with regional partners with the intent to provide jurisdictions in Riverside County with a traffic forecasting tool that, while consistent with the SCAG regional travel demand model, provides a more appropriate level of detail to support transportation planning at the County or City level.

RivCoM is a critical tool for quantifying the cumulative regional traffic impacts of new development as part of the TUMF Nexus Study Update. Utilizing the 2020 RTP/SCS growth forecasts, RivCoM is used to quantify changes in travel demand and traffic conditions on the regional highway network, with a specific focus on the TUMF Network.

RivCoM outputs are used to analyze project eligibility and quantify the fair share of traffic growth that is attributable to new development as inputs to determining the fee.

The adoption of the Connect SoCal plan and the availability of RivCoM to serve as a critical tool for quantifying network impacts for the TUMF Nexus Study Update were key factors driving the schedule for this update of the fee.

To ensure new development continues to contribute a fair share of the cost to mitigate its cumulative regional transportation impacts in the period between the comprehensive review of program assumptions completed at least every five years, the WRCOG Executive Committee has also established that the TUMF Schedule of Fees will be reviewed annually, and adjusted, as needed, on July 1 st to reflect current costs. The revised schedule of fees will typically be recalculated in February of each year based 520

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TUMF Nexus Study – 2024 Program Update September 9, 2024 5 on the percentage increase or decrease in the Engineering News Record (ENR) Construction Cost Index (CCI) for the twelve (12) month period from January of the prior year to January of the current year, and the percentage increase or decrease in the National Association of Realtors (NAR) Median Sales Price of Existing Single Family Homes in the Riverside/San Bernardino Metropolitan Statistical Area for the twelve (12) month period from the 3rd Quarter of the second year prior to the 3rd Quarter of the prior year (to coincide with the publication of the most recently updated index). If approved by the Executive Committee, the resultant percentage change for each of the indices will be applied to the unit cost assumptions for roadway and bus transit costs, and land acquisition costs, respectively, to reflect the combined effects of changes in eligible project costs on the resultant per unit fee for each defined land use category. The most recent annual cost adjustment to the TUMF Schedule of Fees was adopted by the WRCOG Executive Committee on July 12, 2021.

1.3 TUMF Nexus Study Process

In coordination with WRCOG, city and county representatives and other interested parties have reviewed the underlying assumptions of the Nexus Study as part of this comprehensive program review. In particular, the most recent socioeconomic forecasts developed by SCAG as the basis for the 2020 RTP/SCS were incorporated. This use of the most recent SCAG forecasts resulted in a shift of the program base year from 2012 to 2018, as well as a shift in the program horizon year from 2040 to 2045.

Furthermore, the TUMF Network was re-examined in detail based on travel demand forecasts derived from the most recent version of the Riverside County Model (RivCoM) to more accurately reflect future project needs to address the cumulative regional impacts of new development in Western Riverside County as well as eliminating those projects having been completed prior to the commencement of the Nexus review in 2021.

The subsequent chapters of this Nexus Study document describe the various assumptions, data inputs and analysis leading to the determination of each major variable in the TUMF calculation, and ultimately leading to the determination of the TUMF Schedule of Fees that indicates the maximum “fair share” fee for each of the various use types defined in the TUMF program. The overall process for establishing the TUMF nexus is summarized in this section, including the flow chart in Figure 1.1 that illustrates the various technical steps in this fee calculation process. Each technical step that was followed to determine the TUMF Schedule of Fees and establish the program nexus is summarized below, with the numbers denoted on the flow chart correlating to the steps described. The flow chart also incorporates color coding of the steps to indicate those steps that involved the application of RivCoM, steps that utilized other input data, steps that are computations of various inputs, and steps that required specific actions of the various WRCOG committees to confirm major variables. Where appropriate, the flow chart also includes specific cross references to the sections or tables included in this Nexus Study document that correlate to the particular step.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 6 Figure 1.1 - Flowchart of Key Steps in the TUMF Nexus Study Process

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TUMF Nexus Study – 2024 Program Update September 9, 2024 7 2.3.1. Establish the TUMF Network Project List

The roadway network in Western Riverside County must be evaluated to determine how new development activity will impact the performance of the network, and how the resultant traffic impacts can be mitigated by completing various roadway improvements. The following steps integrate the latest SCAG socio-economic forecasts into RivCoM as the basis for determining future roadway deficiencies and identifying the list of eligible improvements to address these future deficiencies. The rational and methodology for accomplishing these steps is further explained in Chapters 2 and 3 of this report, with the resultant TUMF Network described in Chapter 4.

1) The SCAG 2020 RTP/SCS was developed using housing and employment data for 2018 as its base year. This adopted dataset was integrated into RivCoM providing a critical analytic tool to support the Nexus Study Update. 2) The RivCoM model 1 has datasets available that represent the capacity of the different facilities in the road network for several different study years. For this nexus update, the RivCoM 2018 base network that was developed following the adoption of the SCAG 2020 RTP was selected as the one most closely resembling current conditions. This network was subsequently reviewed and updated, including a detailed review by WRCOG staff and participating jurisdictions, to identify projects that were completed on the arterial network in the period between 2016 and December 2021. The arterial network was then recoded to reflect the changes to the TUMF Network to create a 2021 Existing Network as the base network for analysis. A second version of the base network was also developed adding only those facilities that had been identified on the 2016 TUMF network that did not currently exist and therefore were not represented by a link(s) in RivCoM. The Supplemental 2021 Existing Network was utilized as the basis for assessing only those projects that did not currently exist on the TUMF Network.
3) RivCoM was run using the 2018 socio-economic data (SED) and the 2021 Existing Networks to produce the baseline volumes on the roads in the TUMF Network. 4) The baseline volume-to-capacity (V/C) ratio was then determined. The target LOS for TUMF facilities is “D”, meaning that facilities with LOS “E” or “F”, i.e. those with a V/C ratio of 0.9 or higher, are deemed to have inadequate capacity. The result of this step is a list of roads that have existing capacity deficiencies.

1 The macro-level traffic forecasting was conducted using the Riverside County Transportation Analysis Model (RivCoM).

RivCoM is consistent of SCAG’s six-county model with additional detail (traffic analysis zones and local roads) added within Riverside County. It was developed for use in traffic studies in Riverside County as a replacement for the Riverside County Transportation and Analysis Model (RivTAM) integrating an updated modeling platform to improve run time and reliability, as well as a more focused model area, more detailed network and zone structure, and prost processors to satisfy more recent legislative requirements. RivCoM has both the geographic scope needed to analyze all TUMF facilities and conformity with regional planning assumptions. There is a memorandum of understanding among the jurisdictions of Riverside County that encourages the use of the RivCoM model for use in regional traffic studies. 523

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TUMF Nexus Study – 2024 Program Update September 9, 2024 8 5) The SCAG 2020 RTP/SCS was developed using housing and employment data for 2045 as its forecast horizon year. This adopted dataset was also used as the future base year for the TUMF update calculation.
6) RivCoM was run using the 2021 Existing Networks with the land use assumptions for 2045. These “Future No-Build” scenarios was used to determine where deficiencies would occur in the roadway system if development occurred as expected but no roadway improvements were implemented.
7) Comparing the existing capacity deficiencies with the future deficiencies showed where new deficiencies would occur that are entirely attributable to growth in households and employment. Comparing the existing and future traffic volume to capacity ratio on the roads that are currently deficient shows the portion of the future deficiency that is attributable to growth. 8) It is generally acknowledged that the TUMF program cannot and should not attempt to fund every roadway improvement needed in Western Riverside County. WRCOG has adopted a set of selection criteria that was used to choose which roadway improvements would be eligible for TUMF funding. 9) The selection criteria were applied to the forecast deficiencies to identify projects for the TUMF Project List. The project list was subsequently reviewed to confirm the eligibility of proposed projects, including projects previously included in the TUMF program, as well as additional projects requested for inclusion as part of the current update. The project list was then subsequently updated to reflect those projects considered eligible for TUMF funding as part of the 2024 Nexus Study Update.

2.3.2. Determine the TUMF Network Project Costs

The estimated costs of proposed improvements on the TUMF Network are calculated based on the prices of construction materials, labor and land values for the various eligible project types included as part of the TUMF program. The approach and outcomes of the following steps is described in Chapter 4 of this report.

10) The TUMF program has design standards covering the road project components that are eligible for TUMF funding. This ensures that projects in jurisdictions with different design standards are treated equally2.
11) Current cost values for labor and materials such as cement, asphalt, reinforcing steel, etc., as derived from Caltrans cost database, RCTC and other sources, were tabulated and updated to December 2023. Additionally, the ROW cost components per square foot for various land use types were also updated based on current property valuations in Riverside County as researched by Overland, Pacific and Cutler.

2 A jurisdiction may choose to design to a higher standard, but if it does so, TUMF will only fund up to the equivalent of what costs would have been had the TUMF design standards been followed. 524

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TUMF Nexus Study – 2024 Program Update September 9, 2024 9 12) The cost values for the contributing labor, materials and land components were applied to estimated quantities of these components for the various roadway project types that are eligible under TUMF to generate aggregate unit cost values for each project type (road costs per lane-mile, typical costs per arterial- freeway interchange, bridge costs per linear foot, etc.). 13) The unit costs from the previous step were then applied to the project list to estimate the costs of the improvements on the TUMF project list. 14) The percentage of each project that was attributable to new development was then applied to the costs of TUMF road projects to find the total road project cost that is attributable to new development.

2.3.3. Determine the TUMF Transit Component

A portion of the TUMF funding is made available for transit services that provide an alternative to car travel for medium-to-long distance intra-regional trips. The eligible transit projects and their associated costs are determined using the following steps, with additional explanation provided in Chapter 4 of this report. 15) Actual average weekday daily ridership for Riverside Transit Agency (RTA) transit bus services was tabulated for 2023.
16) Forecast average weekday daily ridership for RTA bus transit services was retrieved from the SCAG 2020 RTP/SCS Model for horizon year 2045. 17) The growth in ridership between 2023 and 2045 was compared to determine the portion of 2045 average weekday daily ridership that is attributable to existing passengers and the portion attributable to new growth.
18) A proposed transit project list was provided by RTA staff and was reviewed to confirm the validity of the project list to establish a final recommended transit project list to be included as part of the program. The result was the TUMF Transit Project List.
19) RTA provided information on current costs for the listed transit infrastructure. 20) The cost information was then used to determine the cost of the items on the TUMF Transit Project List.
21) The percent attribution from Step 17 was applied to the project cost estimates from the previous step to determine the cost of transit improvements that are attributable to new development.
22) The costs for road and transit projects that are attributable to new development are then combined along with information on other (non-TUMF) funds to determine the total cost for TUMF projects that is to be cover by new development through the imposition of the fees. The available alternate funding sources were reviewed as part of the Nexus update, specifically including the completion of a detailed review of available federal, state and local funding sources administered by RCTC.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 10 2.3.4. Computing the Fee for Residential Developments

Having determined the total project costs to be covered by new development under the TUMF program, it is necessary to divide these costs among different types of developments roughly in proportion to their expected traffic impacts. The following steps describes the process for determining the proportion attributable to new residential development. The approach for accomplishing these steps along with the findings of this analysis are described in detail in Chapter 5 and Chapter 6 of this report. 23) California legislation encourages the use of vehicle miles of travel (VMT) as the primary indicator of traffic impacts because it combines the number of vehicle trips and the average length of those trips to reflect the proportional impact to the roadway network. As a result, the methodology for determining the relative distribution of traffic impacts between residential and non-residential uses for the purposes of TUMF utilizes a VMT based approach. The RivCoM 2021 Existing Network and 2045 No-Build model runs were examined to determine the VMT of various trip types that would take place in Western Riverside County (excluding through trips). The results were compared to determine the growth in VMT for each trip type. Per WRCOG policy (based on National Cooperative Highway Research Program (NCHRP) recommended practice) trips originating in or destined for a home are attributed to residential development while trips where neither the origin nor the destination are a home are attributed to non-residential development.
24) The SCAG 2020 RTP/SCS socio-economic forecasts were used to estimate the number of single-family and multi-family dwelling units that will be developed during the 2018 to 2045 period.
25) The Institute of Transportation Engineers’ (ITE’s) trip generation rates, which come from surveys of existing sites for various development types, were then used to estimate the daily number of trips that will be generated by future single- and multi-family developments that will occur in the region from 2018 to 2045. 26) The cost to be covered by residential development was divided into the portion attributable to new single-family dwellings and portion attributable to new multi- family development to calculate the cost share for each use. 27) The cost share for single-family dwellings and multi-family dwellings was divided by the number of dwellings of each type to determine the fee level required from each new dwelling unit to cover their fair share of the cost to mitigate the impacts of new developments.

2.3.5. Computing the Fee for Non-Residential Developments

A process similar to that used for residential units was used to determine the fee level for non-residential development. However, the determination of fees for non-residential development involves additional steps due to the additional complexity of accounting for a greater variety of development types within each use category. Chapter 5 and Chapter 6 of this report provide additional explanation regarding the methodology for accomplishing these steps along with the results of this analysis. 526

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TUMF Nexus Study – 2024 Program Update September 9, 2024 11 28) Like many impact fee programs, TUMF groups similar development projects together into general use categories to simplify the administration of the program. TUMF groups the various land use categories found in ITE’s Trip Generation Manual into four non-residential categories (industrial, retail, service, and government/public sector) based on the North American Industry Classification System (NAICS), which is also used by the U.S. Census Bureau and SCAG for demographic classifications and is the basis for such classifications in the SCAG Regional Travel Demand Model as well as and the RivCoM model. The ITE trip generation rates for all uses were reviewed for accuracy updated to reflect the most current ITE published rates. The median value for the trip- generation rates for all uses within each category was used in the nexus study to represent the trip-generation characteristics for the category. 29) The trip-generation rates of retail and service uses were adjusted to take into account the share of pass-by trips these uses generate. Pass by trip rates for various retail and service uses were derived from the ITE Trip Generation Manual to determine the median value of all uses as the basis for the adjustment. The ITE pass by trip rates for all uses were reviewed for accuracy and updated to reflect the most current ITE published rates.
30) The SCAG 2020 RTP/SCS socio economic forecasts included non-residential employment for 2018 and 2045. These forecasts were used to estimate the growth in employment in each of the four non-residential uses. 31) The SCAG employment forecasts are denominated in jobs while development applications are typically denominated in square feet of floorspace. The ratio of floorspace per employee was determined as a median value derived from four studies, including a comprehensive study San Bernardino and Riverside Counties conducted in 1990, an OCTA study conducted in 2001, a SCAG study (including a specific focus on Riverside County) conducted in 2001, and the Riverside County General Plan adopted in 2015.
32) The forecast growth in employees was multiplied by the floorspace per employee to produce a forecast of the floorspace that will be developed for each of the four non-residential use types.
33) The trip-generation rate for each of the four uses was multiplied by the forecast of new floorspace to estimate the number of trips generated by each use. 34) The amount of project costs to be covered by non-residential development was split between the four non-residential uses to determine the TUMF cost share for each.
35) The TUMF cost share for each of the four non-residential uses was divided by the forecast growth in floorspace to determine the fee level required from each new square foot of non-residential development to cover their fair share of the cost to mitigate the impacts of new developments.
36) WRCOG has adopted a TUMF Fee Calculation Handbook that allows for fee adjustments to be made to account for unusual circumstances for certain types of residential and non-residential development (fuel filling stations, golf courses, high-cube warehouses, wineries, electric charging stations, etc.) These 527

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TUMF Nexus Study – 2024 Program Update September 9, 2024 12 adjustments are intended to calculate a fairer proportional fee based on the unique trip generation characteristics of these development types.

The outcome of this process is a schedule of fees for the various use categories identified as part of the TUMF program. The study conclusions including the Schedule of Fees is presented in Chapter 7 of this report. The schedule of fees represents the maximum fee permissible under California law for the purposes of the TUMF program.

The WRCOG Executive Committee has the option to adopt lower fees, however, in doing so each use category subject to a lower fee would not be contributing a fair share of the cost of their impacts. This would in turn create a funding gap for the program that would necessitate identifying additional project funding from some other source to ensure the cumulative regional impacts of new development are being mitigated fully in accordance with the program.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 13 2.0 FUTURE GROWTH

2.1 Recent Historical Trend

Western Riverside County experienced robust growth in the period from the late 1990’s to the mid 2000’s. The results of Census 2000 indicate that in the year 2000, Western Riverside County had a population of 1.187 million representing a 30% increase (or 2.7% average annual increase) from the 1990 population of 912,000. Total employment in Western Riverside County in 2000 was estimated by the SCAG to be 381,000 representing a 46% increase (or 3.9% average annual increase) over the 1990 employment of 261,000.

Despite the impacts of the Great Recession and the associated residential mortgage and foreclosure crisis, and more recently with the shifting of population during and following the COVID-19 pandemic, Western Riverside County has continued to grow due to the availability of relatively affordable residential and commercial property, and a generally well-educated workforce. By 2010, the population of the region had grown to 1.742 million, a further 47% growth in population from 2000. Similarly, total employment in the region had also grown from 2000 to 2010 with 434,000 employees estimated to be working in Western Riverside County. This represents a 12% increase from the 381,000 employees working in the region in 2000.

2.2 Available Demographic Data

A variety of alternate demographic information that quantifies future population, household and employment growth is available for Western Riverside County. For earlier versions of the TUMF Nexus Study, the primary available source of consolidated demographic information for Western Riverside County was provided by SCAG. SCAG is the largest of nearly 700 Councils of Government (COG) in the United States and functions as the Metropolitan Planning Organization (MPO) for six counties in Southern California including Los Angeles, Orange, San Bernardino, Riverside, Ventura and Imperial. SCAG is mandated by the federal government to research and plan for issues of regional significance including transportation and growth management. As part of these responsibilities, SCAG maintains a comprehensive database of regional socioeconomic data and develops demographic projections and travel demand forecasts for Southern California.

In preparation for the 2020 RTP/SCS, SCAG undertook robust stakeholder engagement, including participation by WRCOG, Riverside County and the various cities in Western Riverside County, to develop regional demographic forecasts. Using input from regional stakeholders regarding anticipated patterns and rates of development, SCAG compiled and disseminated the forecasts that were ultimately adopted in 2020, including those specific to Western Riverside County. The SCAG forecasts adopted for the 2020 RTP/SCS were subsequently used as the basis for RivCoM and are used as the basis for this TUMF Nexus Study Update.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 14 2.3 Demographic Assumptions Used for the Nexus Study Analysis

A major distinction between data used for the TUMF Nexus Study 2016 Update and the SCAG 2020 RTP/SCS data used for this 2024 Update is the change in the base year from 2012 to 2018, as well as the change in the horizon year from 2040 to 2045. This shift in the base year and horizon year demographic assumptions of the program carries through all aspects of the nexus analysis, including the travel demand forecasting, network review and fee calculation.

The SCAG 2020 RTP/SCS data were compared to the 2016 RTP/SCS data used in the TUMF Nexus Study 2016 Update. As can be seen in Table 2.1 and Figure 2.1, the 2018 data reflects an increase in population and single-family households, and a very slight decline in multi-family households. Employment grew substantially overall, with significant growth in industrial employment, largely attributable to the rapid expansion of warehousing and logistics facilities in Western Riverside County. In contrast, there was a notable decline in government and public sector employment in the region from 2012 to 2018

Table 2.1 - Base Year Socioeconomic Estimates for Western Riverside County

SED Type 2016 Update
(2012)
2024 Update
(2018) Change Percent
Total Population 1,773,935 1,905,440 131,505 7%
Total Households 525,149 554,573 29,424 6%
Single-Family 366,588 397,407 30,819 8%
Multi-Family 158,561 157,166 -1,395 -1%
Total Employment 460,787 570,420 109,633 24%
Industrial 120,736 169,334 48,598 40%
Retail 65,888 73,814 7,926 12%
Service 253,372 308,703 55,331 22%
Government/Public Sector 20,791 18,569 -2,222 -11%
Source: SCAG 2016 RTP/SCS; SCAG 2020 RTP/SCS

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TUMF Nexus Study – 2024 Program Update September 9, 2024 15 Figure 2.1 – Base Year Socioeconomic Estimates for Western Riverside County

Table 2.2 and Figure 2.2 compare the socioeconomic forecasts for the program horizon year of 2045 used in the TUMF Nexus Study 2016 Update and 2045 for this study. The most recent forecasts reflect an increase in the horizon year population and households, and a decrease in overall employment in Western Riverside County. The change in employment was not, however, consistent across sectors. The retail employment forecast has decreased approximately 15% from 2040 to 2045, while the industrial employment forecast has increased over 20%. This shift is consistent with the emergence of e-commerce as an alternative to traditional “brick and mortar” retail. 531

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TUMF Nexus Study – 2024 Program Update September 9, 2024 16 Table 2.2 - Horizon Year Socioeconomic Estimates for Western Riverside County

SED Type 2016 Update
(2040)
2024 Update
(2045) Change Percent
Total Population 2,429,633 2,533,876 104,243 4%
Total Households 775,231 812,399 37,168 5%
Single-Family 539,631 564,898 25,267 5%
Multi-Family 235,600 247,501 11,901 5%
Total Employment 861,455 846,442 -15,013 -2%
TUMF Industrial 201,328 245,915 44,587 22%
TUMF Retail 101,729 86,929 -14,800 -15%
TUMF Service 528,092 482,958 -45,134 -9%
TUMF Government/Public Sector 30,306 30,640 334 1%
Source: SCAG 2016 RTP/SCS; SCAG 2020 RTP/SCS

Figure 2.2 - Horizon Year Socioeconomic Estimates for Western Riverside County

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TUMF Nexus Study – 2024 Program Update September 9, 2024 17 Table 2.3 and Figure 2.3 summarize the socioeconomic data obtained from SCAG and used as the basis for completing this Nexus Study analysis. The SCAG employment data for 2018 and 2045 was provided for thirteen employment sectors consistent with the California Employment Development Department (EDD) Major Groups including:

Farming, Natural Resources and Mining; Construction; Manufacturing; Wholesale Trade; Retail Trade; Transportation, Warehousing and Utilities; Information; Financial Activities; Professional and Business Service; Education and Health Service; Leisure and Hospitality; Other Service; and Government. For the purposes of the Nexus Study, the EDD Major Groups were aggregated to Industrial (Farming, Natural Resources and Mining; Construction; Manufacturing; Wholesale Trade; Transportation, Warehousing and Utilities), Retail (Retail Trade), Service (Information; Financial Activities; Professional and Business Service; Education and Health Service; Leisure and Hospitality; Other Service) and Government/Public Sector (Government). These four aggregated sector types were used as the basis for calculating the fee as described in Section 6.2. Appendix B provides a table detailing the EDD Major Groups and corresponding North American Industry Classification System (NAICS) Categories that are included in each non- residential sector type.

Table 2.3 - Population, Households and Employment in Western Riverside County (2018 to 2045)

SED Type 2018 2045 Change Percent
Total Population 1,905,440 2,533,876 628,436 33%
Total Households 554,573 812,399 257,826 46%
Single-Family 397,407 564,898 167,491 42%
Multi-Family 157,166 247,501 90,335 57%
Total Employment 570,420 846,442 276,022 48%
TUMF Industrial 169,334 245,915 76,581 45%
TUMF Retail 73,814 86,929 13,115 18%
TUMF Service 308,703 482,958 174,255 56%
TUMF Government/Public Sector 18,569 30,640 12,071 65%
Source: SCAG 2020 RTP/SCS

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TUMF Nexus Study – 2024 Program Update September 9, 2024 18 Figure 2.3 - Population, Households and Employment in Western Riverside County (2018 to 2045)

The combined effects of the changes in the base year and horizon year socioeconomic data are modest reductions in the total growth in population and single-family households, but a notable increase in multi-family households. The change in total employment is reduced by 31%, with the most significant reduction in employment growth in the retail sector (-63%), while the industrial sector saw only a slight reduction in total employment growth compared to the 2016 Nexus Update (5%).

The Government/public sector employment growth has increased by 27% from the 2016 Nexus Study to the 2024 Nexus Study, although the total number of jobs increased is relatively small as a share of the total employment. Table 2.4 and Figure 2.4 provide a comparison of the changes in population, households and employment between the 2016 Nexus Update and the 2024 Nexus Update. The table and figure clearly illustrate the reduction in the rate of growth in Western Riverside County largely attributable to the effects of the economic recession. This reduced rate of growth in the region will serve as the basis for reevaluating the level of impact of new development on the transportation system in the next section, as well as providing the basis for the determination of the fair share fee for each land use type.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 19 Table 2.4 - Population, Households and Employment in Western Riverside County (Existing to Future Change Comparison)

SED Type 2016 Update
(2012-2040)
2024 Update
(2018-2045) Difference Percent
Total Population 655,698 628,436 -27,262 -4%
Total Households 250,082 257,826 7,744 3%
Single-Family 173,043 167,491 -5,552 -3%
Multi-Family 77,039 90,335 13,296 17%
Total Employment 400,668 276,022 -124,646 -31%
TUMF Industrial 80,592 76,581 -4,011 -5%
TUMF Retail 35,841 13,115 -22,726 -63%
TUMF Service 274,720 174,255 -100,465 -37%
TUMF Government/Public Sector 9,515 12,071 2,556 27%
Source: SCAG 2016 RTP/SCS; SCAG 2020 RTP/SCS

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TUMF Nexus Study – 2024 Program Update September 9, 2024 20 Figure 2.4 - Population, Households and Employment in Western Riverside County (Existing to Future Change Comparison)

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TUMF Nexus Study – 2024 Program Update September 9, 2024 21 3.0 NEED FOR THE TUMF

All new developments have some effect on the transportation infrastructure in a community, city or county due to an increase in travel demand. Increasing usage of the transportation facilities leads to more traffic, progressively increasing VMT, traffic congestion and decreasing the level of service (LOS) 3. To meet the increased travel demand and keep traffic flowing, improvements to transportation facilities become necessary to sustain pre-development traffic conditions.

The projected growth in Western Riverside County (33% growth in population and 48% growth in employment in 27 years) and the related growth in VMT can be expected to increase congestion and degrade mobility if substantial investments are not made in the transportation infrastructure. This challenge is especially critical for arterial highways and roadways that carry a significant number of the trips between cities, since traditional sources of transportation improvement funding (such as the gasoline tax and local general funds) will not be nearly sufficient to fund the improvements needed to serve new development. Development exactions generally provide only a fraction of the improvements with those being confined to the area immediately adjacent to the respective development, and the broad-based county-level funding sources (i.e., Riverside County’s half-cent sales tax known as Measure A) designate only a small portion of their revenues for arterial roadway improvements.

This section documents the existing and future congestion levels that demonstrate the need for future improvements to the transportation system to specifically mitigate the cumulative regional transportation impacts of new development. It then describes the TUMF concept that has been developed to fund future new developments’ fair share of needed improvements.

The forecast of future congestion levels is derived from Year 2045 No-Build travel demand forecasts for Western Riverside County developed using RivCoM. The Year 2045 No-Build scenario evaluates the effects of 2045 population, employment and resultant traffic generation on the 2021 existing arterial highway network.

3.1 Future Highway Congestion Levels

To support the evaluation of the cumulative regional impacts of new development on the existing arterial highway system in Western Riverside County, existing (2018) and future (2045) SED were modeled on the existing (2021) arterial highway network using RivCoM. To quantify traffic growth impacts, various traffic measures of effectiveness were calculated for the AM and PM peak periods for each of the two scenarios. The

3 The Highway Capacity Manual 6 th Edition – A Guide for Multimodal Mobility Analysis (Transportation Research Board, National Academy of Sciences, Washington, D.C., 2016, Volume 1 – Concepts, pp 5-3) describes LOS as a “quantitative stratification of performance measure or measures representing quality of service….HCM defines six levels of service, ranging from A to F, for each service measure or combination of measures. LOS A represents the best operating conditions from the traveler’s perspective and LOS F the worst.” 537

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TUMF Nexus Study – 2024 Program Update September 9, 2024 22 WRCOG TUMF study area was extracted from the greater regional model network for the purpose of calculating measures for Western Riverside County only. Peak period performance measures for the Western Riverside County TUMF study area included total VMT, total vehicle hours of travel (VHT), total combined vehicle hours of delay (VHD), and total VMT experiencing unacceptable level of service (LOS E). These results were tabulated in Table 3.1. Plots of the Network Extents are attached in Appendix C.

Total Arterial VMT, VHT, VHD and LOS E Threshold VMT were calculated to include all principal arterials, minor arterials and major connectors, respectively. Regional values for each threshold were calculated for a total of all facilities including arterials, freeways, freeway ramps and High-Occupancy Vehicle (HOV) lanes.

Table 3.1 - Regional Highway System Measures of Performance (2018 Existing to 2045 No-Build)

Measure of Performance*
Peak Periods (Total)
2018 Existing 2045 No-Build % Change % Annual
VMT - Total ALL FACILITIES 23,284,724 29,897,254 28% 0.9% VMT - FREEWAYS 13,514,522 15,490,284 15% 0.5% VMT - ALL ARTERIALS 9,770,202 14,406,970 47% 1.4% TOTAL - TUMF ARTERIAL VMT 6,216,985 8,597,200 38% 1.2% VHT - TOTAL ALL FACILITIES 541,350 915,439 69% 2.0% VHT - FREEWAYS 263,792 399,128 51% 1.5% VHT - ALL ARTERIALS 277,558 516,311 86% 2.3% TOTAL TUMF ARTERIAL VHT 174,455 320,869 84% 2.3% VHD - TOTAL ALL FACILITIES 108,900 338,056 210% 4.3% VHD - FREEWAYS 66,156 170,649 158% 3.6% VHD - ALL ARTERIALS 42,745 167,407 292% 5.2% TOTAL TUMF ARTERIAL VHD 33,249 124,863 276% 5.0% VMT LOS E - TOTAL ALL FACILITIES 5,605,070 13,369,483 139% 3.3% VMT LOS E - FREEWAYS 4,725,471 9,316,891 97% 2.5% VMT LOS E & F - ALL ARTERIALS 879,599 4,052,592 361% 5.8% TOTAL TUMF ARTERIAL VMT w/ LOS E or worse 765,782 3,184,133 316% 5.4% % of TUMF ARTERIAL VMT w/ LOS E or worse 12% 37%
* Based on RivCoM 2018 base network and SCAG 2020 RTP/SCS SED with updated 2021 arterial network as existing in December 2021
NOTES:

Volume is adjusted by PCE factor
VMT = vehicle miles of travel (the total combined distance that all vehicles travel on the system) VHT = vehicle hours of travel (the total combined time that all vehicles are traveling on the system) VHD = vehicle hours of delay (the total combined time that all vehicles have been delayed on the system based on the difference between forecast travel time and free-flow (ideal) travel time) LOS = level of service (based on forecast volume to capacity ratios).

LOS E or Worse was determined by V/C ratio that exceeds 0.9 thresholds as indicated in the Riverside County General Plan. 538

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TUMF Nexus Study – 2024 Program Update September 9, 2024 23 The following formulas were used to calculate the respective values:

The calculated values were compared to assess the total change between 2018 Existing and 2045 No-Build scenarios, and the average annual change between 2018 Existing and 2044 No-Build. As can be seen from the RivCoM outputs summarized in Table 3.1, the additional traffic generated by new development will cause peak period VMT on the arterial highway network to increase by approximately 47% by the year 2045 (approximately 1.4% per year). In the absence of additional improvements to the transportation network in Western Riverside County, the growth in VMT will cause congestion on the highway system to increase almost exponentially, with the most significant increase in congestion observed on the arterial highway system that includes the TUMF Network. Many facilities will experience a significant increase in vehicle delay and deterioration in LOS to unacceptable levels because of new development and the associated growth in traffic. According to the Highway Capacity Manual 6 th Edition – A Guide for Multimodal Mobility Analysis (Transportation Research Board, National Academy of Sciences, Washington, D.C., 2016), “LOS E describes operation at or near capacity. Operations…at this level are highly volatile because there are virtually no usable gaps within the traffic stream, leaving little room to maneuver within the traffic stream. Any disruption to the traffic stream, such as vehicles entering…or a vehicle changing lanes, can establish a disruption wave that propagates throughout the upstream traffic stream….the physical and psychological comfort afforded drivers is poor.”

The Congestion Management Program for Riverside County (CMP) published by the Riverside County Transportation Commission (RCTC) in 2011 designates LOS E as the “traffic standards must be set no lower than LOS E for any segment or intersection along the CMP System of Highways and Roadways” in Riverside County. “The intent of the CMP is to more directly link land use, transportation, and air quality, thereby prompting reasonable growth management programs that will effectively utilize new transportation funds, alleviate traffic congestion and related impacts, and improve air quality.” 4 The CMP provides a mechanism for monitoring congestion on the highway system and, where congestion is observed, establishes procedures for developing a deficiency plan to address improvement needs. The reactive nature of the CMP to identify and remediate existing congestion differs from the proactive nature of the TUMF program to anticipate and provide for future traffic needs. For this reason, the TUMF

4 Congestion Management Program for Riverside County – Executive Summary (Riverside County Transportation Commission, 2011) Page ES-3, ES-1
VMT = Link Distance * Total Daily Volume
VHT = Average Loaded (Congested) Link Travel Time * Total Daily Volume VHD = VHT – (Free-flow (Uncongested) Link Travel Time * Total Daily Volume) VMT LOS E or F = VMT (on links where Daily V/C exceeded 0.90)

Note: Volume to capacity (v/c) ratio thresholds for LOS E are based on the Transportation Research Board 2010 Edition of the Highway Capacity Manual (HCM 2010) LOS Maximum V/C Criteria for Multilane Highways with 45 mph Free Flow Speed (Exhibit 14-5, Chapter 14, Page 14-5). .
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TUMF Nexus Study – 2024 Program Update September 9, 2024 24 program follows the guidance of the Highway Capacity Manual in establishing LOS E as the threshold for unacceptable level of service, and subsequently as the basis for measuring system performance and accounting for existing needs. This approach ensures a more conservative accounting of existing system needs as part of the determination of the “fair share” of mitigating the cumulative regional impacts of future new development on the transportation system.

The continuing need for a mitigation fee on new development is shown by the adverse impact that new development will have on Western Riverside County’s transportation infrastructure, and particularly the arterial highway network. As a result of the new development and associated growth in population and employment in Western Riverside County, additional pressure will be placed on the transportation infrastructure with the total peak period VMT on the Western Riverside County Regional System of Highways and Arterials (RSHA; also referred to as the TUMF Network) estimated to increase by approximately 38% or 1.2% compounded annually.

As shown in Table 3.1, the peak period VMT on arterial facilities within the TUMF Network experiencing LOS E or worse will increase by approximately 316% or 5.4% compounded annually in Western Riverside County in the period between 2018 and 2045. By 2045, 37% of the total VMT on the TUMF arterial highway system is forecast to be traveling on facilities experiencing daily LOS E or worse. Without improvements to the TUMF arterial highway system, the total vehicle hours of delay (VHD) experienced by area motorists on TUMF arterial highways during the peak periods will increase by approximately 5.0% per year. The combined influences of increased travel demand and worsened LOS that manifest themselves in severe congestion and delay highlighting the continuing need to complete substantial capacity expansion on the TUMF arterial highway system to mitigate the cumulative regional impact of increased travel demand resulting from new development.

The RivCoM outputs summarized in Table 3.1 clearly demonstrate that the travel demands generated by future new development in the region will lead to increasing levels of traffic congestion, especially on the arterial roadways. The need to improve these roadways to accommodate the anticipated growth in VMT and relieve future congestion is therefore directly linked to the future development which generates the additional travel demand.

3.2 Future Transit Utilization Levels

In addition to the roadway network, public transportation will play a role in serving future travel demand in the region. Transit represents a critical component of the transportation system by providing an alternative mode choice for those not wanting to use an automobile, and particularly for those who do not readily have access to an automobile. As population and employment in Western Riverside County grows because of new development, demand for regional transit services in the region is also expected to grow.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 25 While some future transit trips will be accommodated by inter-regional transit services such as Metrolink, a substantial number of the trips within Western Riverside County will be served by bus transit services and for this reason the provision of regional bus transit service is considered integral to addressing the cumulative regional transportation impacts of new developments. Regional bus transit services within Western Riverside County are primarily provided by RTA.

In 2023, RTA reported average weekday daily ridership of 16,575 on their network of buses5. The SCAG 2020 RTP/SCS forecasts for RTA average weekday daily ridership in 2045 is 57,282. These values were used to represent the existing and future transit trips consistent with the analysis of highway trips described in Section 3.1. The existing and future transit ridership were compared to assess the impact of new development on transit demand. Average weekday daily ridership would be expected to grow by 40,707 between 2023 and 2045, or an average increase of 1,850 weekday daily riders each year. Average weekday daily system ridership is summarized in Appendix D.

The future growth in demand for public transit services is reflective of the cumulative regional impacts of new development, and the associated increase in demand for all types of transportation infrastructure and services to accommodate this growth.

Furthermore, bus transit ridership is expected to grow as the improved services being planned and implemented by RTA attract new riders and encourages existing riders to use transit more often as an alternative to driving. Attracting additional riders to bus transit services contributes to the mitigation of the cumulative regional transportation impacts of new development by reducing the number of trips that need to be served on the highway system. The need to provide additional bus transit services within Western Riverside County to satisfy this future demand is therefore directly linked to the future development that generates the demand.

3.3 The TUMF Concept

A sizable percentage of trip-making for any given local community extends beyond the bounds of the individual community as residents pursue employment, education, shopping and entertainment opportunities elsewhere. As new development occurs within a particular local community, this dispersal of trips of all purposes by new residents and the new business that serve them generates additional travel demand and contributes to the need for transportation improvements within their community and in the other communities of Western Riverside County. The idea behind a uniform mitigation fee is to have new development throughout the region contribute uniformly to paying the fair share cost of improving the transportation facilities that serve these trips between communities. Thus, the fee is intended to be used primarily to improve

5 RTA, like most public transportation agencies, have seen significant short-term declines in transit ridership resulting from changes in travel demands, mode choice and trip distribution following the COVID-19 pandemic. RTA’s 2016 actual average weekday daily ridership was 30,700. Post COVID-19, the RTA actual average weekday daily ridership in 2023 was 16,575, a decline of almost 50% of pre-pandemic ridership levels. These levels would be expected to continue to recover toward pre-pandemic levels as potential riders resume more regular work schedules, and apprehension toward the use of transit services for public health reasons wane.
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TUMF Nexus Study – 2024 Program Update September 9, 2024 26 transportation facilities that serve trips between communities within the region (in particular, arterial roadways and regional bus transit services).

Some roadways serve trips between adjacent communities, while some also serve trips between more distant communities within the region. The differing roadway functions led to the concept of using a portion of the fee revenues for a backbone system of arterial roadways that serve the longer-distance trips (i.e. using TUMF revenues from the entire region), while using a second portion of the fee revenues for a secondary system of arterials that serve inter-community trips within a specific subregion or zone (i.e. using TUMF revenues from the communities most directly served by these roads – to some extent, a return-to-source of that portion of the funds). Reflecting the importance of public transit to provide an alternative to highway travel as part of a balanced regional transportation strategy, a third portion of fee revenues was reserved for improvements to regional bus transit services (i.e. using TUMF revenues from the entire region).

Much, but not all, of the new trip-making in each area is generated by residential development (i.e. when people move into new homes, they create new trips on the transportation system as they travel to work, school, shopping or entertainment). Some of the new trips are generated simply by activities associated with new businesses (i.e. new businesses will create new trips through the delivery of goods and services, etc.).

Apart from commute trips by residents coming to and from work, and the trips of residents coming to and from new businesses to get goods and services, the travel demands of new businesses are not considered to be directly attributable to residential development. The consideration of different sources of new travel demand is therefore reflected in the concept of assessing both residential and non-residential development for their related transportation impacts.

In summary, the TUMF concept includes the following:

 A uniform fee that is levied on new development throughout Western Riverside County.

 The fee is assessed roughly proportionately on new residential and non-residential development based on the relative impact of each new use on the transportation system.

 A portion of the fee is used to fund capacity improvements on a backbone system of arterial roadways that serve longer-distance trips within the region; a portion of the fee is returned to the subregion or zone in which it was generated to fund capacity improvements on a secondary system of arterial roadways that link the communities in that area; and a portion of the fee is used to fund improvements to regional bus transit services that serve trips between the communities within the region.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 27 4.0 THE TUMF NETWORK

4.1 Identification of the TUMF Roadway Network

An integral element of the initial Nexus Study was the designation of the Western Riverside County Regional System of Highways and Arterials. This network of regionally significant highways represents those arterial and collector highway and roadway facilities that primarily support inter-community trips in Western Riverside County and supplement the regional freeway system. As a result, this system also represents the extents of the network of highways and roadways that would be eligible for TUMF funded improvements. The TUMF Network does not include the freeways of Western Riverside County as these facilities primarily serve longer distance inter-regional trips and a significant number of pass-through trips that have no origin or destination in Western Riverside County6.

The TUMF Network is the system of roadways that serve inter-community trips within Western Riverside County and therefore are eligible for improvement funding with TUMF funds. The RSHA for Western Riverside County was identified based on several transportation network and performance guidelines as follows:

1. Arterial highway facilities proposed to have a minimum of four lanes at ultimate build-out (not including freeways).

2. Facilities that serve multiple jurisdictions and/or provide connectivity between communities both within and adjoining Western Riverside County.

3. Facilities with forecast traffic volumes exceeding 20,000 vehicles per day in the future horizon year.

4. Facilities with forecast volume to capacity ratio of 0.90 (LOS E) or greater in the future horizon year.

5. Facilities that accommodate regional fixed route transit services.

6. Facilities that provide direct access to major commercial, industrial, institutional, recreational or tourist activity centers, and multi-modal transportation facilities (such as airports, railway terminals and transit centers).

Appendix E includes exhibits illustrating the various performance measures assessed during the definition of the RSHA.

Transportation facilities in Western Riverside County that generally satisfied these guidelines were initially identified, and a skeletal regional transportation framework evolved from facilities where several guidelines were observed. Representatives of all WRCOG constituent jurisdictions reviewed this framework in the context of current local transportation plans to define the TUMF Network, which was subsequently endorsed by

6 Since pass-through trips have no origin or destination in Western Riverside County, new development within Western Riverside County cannot be considered responsible for mitigating the impacts of pass-through trips. The impact of pass- through trips and the associated cost to mitigate the impact of pass-through trips (and other inter-regional freeway trips) is addressed in the Riverside County Transportation Commission (RCTC) Western Riverside County Freeway Strategic Plan, Phase II – Detailed Evaluation and Impact Fee Nexus Determination, Final Report dated May 31, 2008. 543

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TUMF Nexus Study – 2024 Program Update September 9, 2024 28 the WRCOG Public Works Committee, WRCOG Technical Advisory Committee, TUMF Policy Committee and the WRCOG Executive Committee.

The RSHA is illustrated in Figure 4.1 . As stated previously, the RSHA represents those regional significant highway facilities that primarily serve inter-community trips in Western Riverside County and therefore also represents the extents of the network of highways and roadways that would be eligible for TUMF funded improvements.

The TUMF Network was reviewed as part of the 2024 Nexus Update to ensure facilities generally still met the previously described performance guidelines, and/or that the scope and magnitude of specific improvements to the TUMF Network were roughly proportional to the impacts needing to be mitigated. This review process resulted in the removal of various facilities from the TUMF Network, as well as various changes in the scope and magnitude of specific improvements to the TUMF Network. The resulting TUMF Network used as the basis for this Nexus Update is discussed in Section 4.3 of this report.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 30 4.2 Backbone Network and Secondary Network

As indicated previously, the TUMF roadway network was refined to distinguish between facilities of “Regional Significance” and facilities of “Zonal Significance.” Facilities of Regional Significance were identified as those that typically are proposed to have a minimum of six lanes at general plan build-out 7, extend across and/or between multiple Area Planning Districts 8, and are forecast to carry at least 25,000 vehicles per day in 2045. The Facilities of Regional Significance have been identified as the “backbone” highway network for Western Riverside County. A portion of the TUMF fee is specifically designated for improvement projects on the backbone system. The backbone network is illustrated in Figure 4.2.

Facilities of Zonal Significance (the “secondary” network) represent the balance of the RSHA for Western Riverside County. These facilities are typically within one zone and carry comparatively lesser traffic volumes than the backbone highway network, although they are considered significant for circulation within the respective zone. A portion of the TUMF is specifically designated for improvement projects on the secondary network within the zone in which it is collected. The WRCOG APD or zones are illustrated in Figure 4.3.

7 Although facilities were identified based on the minimum number of lanes anticipated at general plan buildout, in some cases it was determined that there was not sufficient demand for all additional lanes on some facilities until beyond the current timeframe of the TUMF Program (2045). As a result, only a portion of the additional lanes on these facilities have currently been identified for funding with TUMF revenues, reflecting the cumulative impact of new development through the current duration of the TUMF Program.
8 Area Planning Districts (APD) are the five aggregations of communities used for regional planning functions within the WRCOG area. Area Planning Districts are interchangeably referred to as TUMF Zones.
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TUMF Nexus Study – 2024 Program Update September 9, 2024 33 4.3 Future Roadway Transportation Needs

To calculate a “fair share” fee for new development, it is necessary to estimate the cost of improvements on the TUMF system that will be needed to mitigate the cumulative regional impacts of future transportation demands created by new development.

Estimates of the cost to improve the network to mitigate the cumulative impacts of new development were originally developed based on unit costs prepared for the Coachella Valley Association of Governments (CVAG) Regional Arterial Cost Estimate (RACE)9, and the WRCOG Southwest District SATISFY 2020 Summary of Cost Estimates 10 (TKC/WRCOG 2000). The RACE cost estimates were developed based on a summary of actual construction costs for projects constructed in Riverside County in 1998.

The initial unit cost estimates for the TUMF (based on inflated RACE cost estimates) were reviewed in the context of the SATISFY 2020 Draft Cost Estimates and were consolidated to provide typical improvement costs for each eligible improvement type. The refinement of unit costs was completed to simplify the process of estimating the cost to improve the entire TUMF network. Based on RACE and SATISFY 2020, consolidated cost estimates included typical per mile or lump sum costs for each of the improvement types eligible under the TUMF Program. The resultant revised unit cost estimates were used as the basis for estimating the cost to complete the necessary improvements to the TUMF network to mitigate the cumulative regional transportation impacts of new development.

Variations in the consolidated cost estimates for specific improvement types were provided to reflect differences in topography and land use across the region. Unit costs for roadway construction were originally varied to account for variations in construction cost (in particular, roadway excavation and embankment cost) associated with construction on level (code 1) rolling (code 2) and mountainous (code 3) terrain, respectively. Right-of-way acquisition costs which originally included consideration for land acquisition, documentation and legal fees, relocation and demolition costs, condemnation compensation requirements, utility relocation, and environmental mitigation costs were also varied to account for variations in right-of-way costs associated with urban (developed commercial/residential mixed uses – code 1), suburban (developed residential uses – code 2) and rural (undeveloped uses – code 3) land uses, respectively. Lump sum costs for interchange improvements were originally varied to account for variations in cost associated with new complex, new standard (or fully reconstructed), or major (or partially reconstructed) or minor (individual ramp improvements) interchange improvements.

As part of the 2024 TUMF Nexus Update, the original unit cost categories were revised to generate entirely new unit cost values based on the most recent available construction cost, labor cost and land acquisition cost values for comparable projects within Riverside County. The recalculation of the TUMF unit cost components was completed

9 Parsons Brinckerhoff/Coachella Valley Association of Governments, 1999, Regional Arterial Cost Estimate (RACE)
10 TKC/Western Riverside Council of Governments, 2000, SATISFY 2020 Summary of Cost Estimates 549

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TUMF Nexus Study – 2024 Program Update September 9, 2024 34 as part of the 2024 Nexus Update to reflect the effects of significant changes in materials, labor and land acquisition costs including the influences of supply chain disruptions during and following the COVID-19 pandemic, and the elevated rates of inflation prevailing in the past few years. Appendix F provides a detailed outline of the assumptions and methodology leading to the revised TUMF unit cost assumptions developed as part of the 2024 Nexus Update. A new category was also added to the cost assumptions to facilitate the use of intelligent transportation systems (ITS) to enhance traffic flows in arterial corridors that require mitigation but cannot accommodate construction of addition lane capacity.

Section 8.5.1 of the Riverside County Integrated Project (RCIP) Multiple Species Habitat Conservation Plan (MSHCP) adopted by the Riverside County Board of Supervisors on June 17, 2003, states that “each new transportation project will contribute to Plan implementation. Historically, these projects have budgeted 3% - 5% of their construction costs to mitigate environmental impacts.” This expectation is reiterated in the Western Riverside County Multiple Species Habitat Conservation Plan Nexus Fee Study Update (Economic & Planning Systems, Inc., October 2020) Section 6 which indicates that “about 44% of the revenue for the program” is expected to be derived from non-fee sources, including ” the Measure A sales tax which is authorized through 2039 and other transportation funding sources such as the Transportation Uniform Mitigation Fees (TUMF).” Consistent with the MSHCP Nexus Report, an amount equal to 5% of the construction cost for new TUMF network lanes, bridges and railroad grade separations will be specifically included as part of TUMF Program with revenues to be provided to the Western Riverside County Regional Conservation Authority (RCA) for the acquisition of land identified in the MSHCP. The relevant sections of the MSHCP document and the most recent MSHCP Nexus Report are included in Appendix F.

Table 4.1 summarizes the unit cost estimate assumptions used to develop the TUMF network cost estimate as part of the current Nexus Update. Table 4.1 also includes a comparison of the original TUMF unit cost assumptions and the 2016 Nexus Study unit cost assumptions that demonstrates the significant increases in unit costs observed during recent years. In most cases the unit cost assumptions have more than doubled from those used for the 2016 Nexus Study. Cost estimates are provided in current year values as indicated.

To estimate the cost of improving the regional network to provide for traffic growth from new development, the network characteristics and performance guidelines (outlined in Section 4.1 ) were initially used as a basis for determining the needed improvements.

The initial list of improvements was then compared with local General Plan Circulation Elements to ensure that the TUMF network included planned arterial roadways of regional significance. A consolidated list of proposed improvements and the unit cost assumptions were then used to establish an initial estimate of the cost to improve the network to mitigate for future traffic growth associated with new development. This initial list of proposed improvements has since been revised and updated as part of each subsequent Nexus Update to reflect the completion of projects, changing levels of development and associated changes in travel demand and transportation system impacts to be mitigated as part of the TUMF program.
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TUMF Nexus Study – 2024 Program Update September 9, 2024 35 Table 4.1 - Unit Costs for Arterial Highway and Street Construction

Component
Type
Original Cost
Assumptions as
published
October 18, 2002
Cost Assumptions
per 2016 Nexus
Study
July 10, 2017
Cost Assumptions
per 2024 Nexus
Update
Description
Terrain 1 $550,000 $692,000 $1,132,000 Construction cost per lane mile - level terrain
Terrain 2 $850,000 $878,000 $1,740,000 Construction cost per lane mile - rolling terrain
Terrain 3 $1,150,000 $1,064,000 $2,350,000 Construction cost per lane mile - mountainous terrain
Landuse 1 $900,000 $2,509,000 $7,830,000 ROW cost factor per lane mile - urban areas
Landuse 2 $420,000 $2,263,000 $5,440,000 ROW cost factor per lane mile - suburban areas
Landuse 3 $240,000 $287,000 $490,000 ROW cost factor per lane mile - rural areas
Interchange 1 n/a $50,032,000 $84,190,000
Complex new
interchange/interchange
modification cost
Interchange 2 $20,000,000 $25,558,000 $43,490,000 New interchange/interchange modification total cost
Interchange 3 $10,000,000 $12,343,000 $22,550,000 Major interchange improvement total cost
Bridge 1 $2,000 $3,180 $4,800 Bridge total cost per lane per linear foot
RRXing 1 $4,500,000 $6,376,000 $18,200,000 New Rail Grade Crossing per lane RRXing 2 $2,250,000 $2,733,000 $6,900,000 Existing Rail Grade Crossing per lane ITS 1 $686,400 Infrastructure for ITS of roadway
segments per route mile
Planning 10% 10% 10%
Planning, preliminary engineering
and environmental assessment costs
based on construction cost only
Engineering 25% 25% 25%
Project study report, design,
permitting and construction
oversight costs based on
construction cost only
Contingency 10% 10% 10% Contingency costs based on total segment cost
Administration 4% 4% TUMF program administration based on total TUMF eligible network cost
MSHCP

5% 5%
TUMF component of MSHCP based
on total TUMF eligible construction
cost

As indicated in Table 2.4 and Figure 2.4, the anticipated rate of forecasted growth in Western Riverside County has been reduced by 4% for population, 3% for single-family residential and 31% for employment. This reduced rate of forecasted socioeconomic growth has a commensurate impact on the forecasted daily traffic in the region as demonstrated by the 2016 Nexus Study VMT compared to the 2024 Nexus Update VMT in Table 4.2. As shown in the table, the forecast peak period VMT on the TUMF arterial network in the year 2045 as the basis for the 2024 Nexus Update is more than 5% less than the comparable peak period VMT for 2040 used for the 2016 Nexus Study.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 36 Table 4.2 – Forecasted Daily Traffic in Western Riverside County

Measure of Performance
2024 Nexus Update 2016 Nexus Study
Peak Period Peak Period
2018 Existing 2045 No-Build 2012 Existing 2040 No-Build VMT - Total ALL FACILITIES 23,284,724 29,897,254 19,532,437 29,277,587 VMT - FREEWAYS 13,514,522 15,490,284 11,019,155 14,487,570 VMT - ALL ARTERIALS 9,770,202 14,406,970 8,513,282 14,790,016 TOTAL - TUMF ARTERIAL VMT 6,216,985 8,597,200 5,585,202 9,089,495

Source: RivCoM 2018 base network and SCAG 2020 RTP/SCS SED with updated 2021 arterial network as existing in December 2021; RivTAM 2012 network and SCAG 2016 RTP/SCS SED with updated 2015 arterial network completed by WSP, September 2016

As a result of the reduced forecast traffic growth in the region, it is anticipated that the cumulative regional impacts of new development on the arterial highway and transit systems in the region is also reduced necessitating a reduction in the projects identified on the TUMF Network to mitigate the impacts of new development. As part of the 2024 Nexus Update, the list of proposed improvements included in the initial Nexus Study and validated during the subsequent Nexus updates was reviewed for accuracy and, where necessary, amended to remove or modify projects that have changed in need to mitigate impacts based on changes in the patterns of growth and travel demand within the region. Projects completed since the adoption of the 2016 Nexus Update were also removed from the network to reflect the fact that mitigation at these locations is no longer required. The specific network changes were screened by the WRCOG Public Works Committee for consistency with TUMF network guidelines including travel demand and traffic performance.

Based on the findings of the network screening, elements of specific projects were revised to reflect necessary network corrections and modifications to project assumptions. A matrix summarizing the disposition of the requests received as part of the 2024 TUMF Nexus Update was developed and is included in Appendix G.

Eligible arterial highway and street improvement types to mitigate the cumulative regional transportation impacts of new development on Network facilities include:

1. Construction of additional Network roadway lanes

2. Construction of new Network roadway segments

3. Expansion of existing Network bridge structures

4. Construction of new Network bridge structures

5. Expansion of existing Network interchanges with freeways

6. Construction of new Network interchanges with freeways

7. Grade separation of existing Network at-grade railroad crossings

8. Installation of ITS along Network roadway segments

All eligible improvement types, except for ITS, provide additional capacity to Network facilities to accommodate future traffic growth generated by new development in Western Riverside County. ITS provides the ability to improve traffic flows along corridors 552

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TUMF Nexus Study – 2024 Program Update September 9, 2024 37 where capacity expansion is not possible. Following the comprehensive update of the TUMF Program, the estimated total cost to improve the RSHA for Western Riverside County is $4.84 billion with this cost including all arterial highway and street planning, engineering, design, right-of-way acquisition and capital construction costs, but not including transit, MSHCP or program administration costs that will be subsequently described. It should be noted that the full cost to improve the TUMF Network cannot be entirely attributed to new development and must be adjusted to account for the previous obligation of other funds to complete necessary improvements and unfunded existing needs. Sections 4.5 and 4.6 describe the adjustments to the total TUMF Network improvement need to account for existing needs and obligated funds.

In addition to the arterial highway and street improvement costs indicated above, the TUMF Nexus Update included specific consideration for the TUMF Program obligation to the MSHCP program to mitigate the impact of TUMF network improvements on species and habitat within Western Riverside County. The TUMF obligation to MSHCP was calculated at a rate of 5% of the total construction (capital) cost of new lane segments, bridges and railroad grade separations on the TUMF Network. The total obligation to the MSHCP as indicated in the TUMF Network cost fee table is approximately $64.6 million, although the total obligation specific to the TUMF program is reduced to account for MSHCP obligations associated with improvements addressing existing needs and therefore excluded from TUMF.

The TUMF 2024 Nexus Update similarly includes specific consideration of the costs associated with WRCOG administration of the TUMF Program. The average cost for WRCOG to administer the TUMF Program was calculated at a rate of 4% of the total eligible cost of new lane segments (including interchanges, bridges and railroad grade separations) on the TUMF Network and new transit services. Administration costs incurred by WRCOG include direct salary, fringe benefit and overhead costs for WRCOG staff assigned to administer the program and support participating jurisdictions, and costs for consultant, legal and auditing services to support the implementation of the TUMF program. The total cost for WRCOG administration of the TUMF Program as indicated in the TUMF Network cost fee table is approximately $161.2 million.

The detailed TUMF network cost calculations are provided in Section 4.7, including each of the individual segments and cost components considered as part of the TUMF Program, and the maximum eligible TUMF share for each segment following adjustments for obligated funding and unfunded existing needs as described in subsequent sections.

4.4 Public Transportation Component of the TUMF System

In addition to the roadway network, public transportation plays a key role in serving future travel demand in the region. Public transportation serving inter-community trips is generally provided in the form of public bus transit services and in particular express bus or other high frequency services between strategically located community transit centers. In Western Riverside County, these bus transit services are typically provided by 553

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TUMF Nexus Study – 2024 Program Update September 9, 2024 38 RTA. Transit needs to serve future regional travel in Western Riverside County via bus transit include vehicle acquisitions, transit centers, express bus stop upgrades, maintenance facilities and other associated capital improvements to develop express bus or other high frequency inter-community transit bus services within the region.

Metrolink commuter rail service improvements were not included in the TUMF Program as they typically serve longer inter-regional commute trips equivalent to freeway trips on the inter-regional highway system.

The network of regionally significant bus transit services represents those express bus and other high frequency transit bus services that primarily support inter-community trips in Western Riverside County and supplement the regional highway system and inter- regional commuter rail services. As a result, this portion of the bus transit system also represents the extents of the network of bus services that would be eligible for TUMF funded improvements.

The TUMF Bus Transit Network is the system of bus services that serve inter-community trips within Western Riverside County and therefore are eligible for improvement funding with TUMF funds. The Bus Transit Network for Western Riverside County was identified based on several transit network and performance guidelines as follows:

1. Bus transit routes (or corridors comprised of multiple overlapping routes) proposed to have a frequency of greater than three buses per direction during peak hours at ultimate build out.

2. Routes or corridors that serve multiple jurisdictions and/or provide connectivity between communities, both within and adjoining western Riverside County.

3. Routes or corridors with forecast weekday bus ridership in excess of 1,000 person trips per day by 2040.

4. Routes or corridors that are proposed to provide timed interconnections with at least four other routes or corridors at ultimate build out.

5. Routes or corridors that utilize the majority of travel along the TUMF RSHA.

6. Routes or corridors that provide direct access to areas of forecast population and employment growth, major commercial, industrial, institutional, recreational or tourist activity centers, and multi-modal transportation facilities (such as airports, railway terminals and transit centers).

Express bus routes and other high-frequency bus transit routes and corridors in Western Riverside County that generally satisfied the respective guidelines were identified by RTA. Updated cost estimates for improving the infrastructure serving public transportation, including construction of transit centers and transfer facilities, express bus stop upgrades, and capital improvements needed to develop express bus and other high frequency bus transit service within the region were also provided by RTA.

The updated transit unit cost data provided by RTA are shown in Table 4.3.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 39 Table 4.3 - Unit Costs for Transit Capital Expenditures

Component Type*
Original Cost
Assumptions as
published
October 18, 2002
Cost Assumptions
per 2016 Nexus
Study
July 10, 2017
Cost
Assumptions per
2024 Nexus
Update
Description
Transit Center 1 $6,000,000 $7,465,000
Relocation/expansion of
existing Regional Transit
Center with up to 14 bus
bays and park and ride
Transit Center 2 $6,000,000 $9,000,000 $11,195,000
New Regional Transit Center
with up to 14 bus bays and
park and ride
Transfer Facility $1,000,000 $1,245,000 Multiple route transfer hub O & M Facility $50,000,000 $62,186,000 Regional Operations and Maintenance Facility
Green Technology $100,000 ZEB technology
enhancements
Bus Stop $10,000 $40,000 $50,000 Bus Stop Amenities Upgrade on TUMF Network
BRT Service Capital $540,000 $60,000 $75,000 BRT/Limited Stop Service Capital (per stop**)
Vehicle Fleet 1*** $160,000 Small Sized Bus/Van
Contract Operated
Vehicle Fleet 2 $155,000 $300,000 Medium Sized Bus Contract Operated
Vehicle Fleet 3 $325,125 $585,000 $1,271,000 Large Sized Bus Directly Operated
COA Study $950,000 $1,150,000
Comprehensive
Operational Analysis Study
component of Nexus Study
Update

* Transit Cost Component Types were restructured as part of the 2016 Nexus Update in accordance with the RTA Comprehensive Operational Analysis (January 2015) ** BRT Service Capital Cost Assumption was based on a per mile unit prior to the 2016 Nexus Update. 2016 Nexus Update uses a per stop unit cost for BRT Service Capital *** Vehicle Fleet component was restructured as part of the 2024 Nexus Update with the inclusion of Small Sized Bus/Van Contract Operated as Vehicle Fleet 1 and subsequent renumbering of Vehicle Fleet 2 and 3, respectively

The estimated total cost for future RTA bus transit services to accommodate forecast transit demand is approximately $217.9 million with this cost including all planning, engineering, design and capital improvement costs. Detailed transit component cost estimates are included in Section 4.7. The full cost to improve RTA bus transit services cannot be entirely attributed to new development and must be adjusted to account for existing needs. Section 4.6 describes the adjustments to the total transit cost to account for existing needs.

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TUMF Nexus Study – 2024 Program Update September 9, 2024 40 4.5 Existing Obligated Funding

For some of the facilities identified in the TUMF network, existing obligated funding has previously been secured through traditional funding sources to complete necessary improvements. Since funding has been obligated to provide for the completion of needed improvements to the TUMF system, the funded cost of these improvements will not be recaptured from future developments through the TUMF Program. As a result, the TUMF network cost was adjusted accordingly to reflect the availability of obligated funds.

To determine the availability of obligated funds, WRCOG staff, in conjunction with RCTC staff, completed a review of the current Federal Transportation improvement Program (FTIP) to identify TUMF eligible projects that were also programmed to receive funding from alternate sources. A table summarizing the obligated funds for segments of the TUMF network is included in Appendix H. A total of $382.9 million in obligated funding was identified for improvements to the TUMF system. The estimated total TUMF network project cost was subsequently reduced by this amount.

4.6 Unfunded Existing Improvement Needs

A review of the existing traffic conditions on the TUMF network (as presented in Table

3.1) indicates that some segments of the roadways on the TUMF system currently experience congestion and operate at unacceptable levels of service. In addition, demand for inter-community transit service already exists and future utilization of proposed inter-community transit services will partially satisfy this existing demand. The need to improve these portions of the system is generated, at least in part, by existing demand, rather than solely the cumulative regional impacts of future new development, so future new development cannot be assessed for the equivalent cost share of improvements providing for this existing need.

To account for existing need in the TUMF Network, the cost for facilities identified as currently experiencing LOS E or F was adjusted. This was done by identifying the portion of any segment of the TUMF Network with a volume to capacity (v/c) ratio of greater than 0.9 (the threshold for LOS E) in the RivCoM 2018 Existing scenario and extracting the share of the overall facility cost to improve that portion. This cost adjustment provides for the mitigation of incremental traffic growth on those TUMF segments with an existing high level of congestion. The following approach was applied to account for incremental traffic growth associated with new development as part of the existing need methodology:

1. Facilities with an existing need were identified by reviewing the RivCoM 2018 Existing scenario assigned traffic on the 2021 existing network and delineating 556

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TUMF Nexus Study – 2024 Program Update September 9, 2024 41 those facilities included on the TUMF Cost Fee Summary Table that have an average directional v/c exceeding 0.9011.
a. Weighted directional v/c values were used to determine existing need for network segments, which was calculated by:
i. Determining the length for the portion of each segment (model link), and calculating the ratio of link length to the overall segment length
ii. Generating the average directional v/c for each link, for both directions in AM and PM periods, and multiplying by link/segment length ratio
iii. Determining the maximum peak-period peak-direction v/c for each link, representing the highest directional v/c in either AM or PM
iv. Calculating weighted average v/c for each TUMF segment, based on the sum of all weighted max v/c values of each link within a segment

b. A similar method was used to determine existing need for spot improvements including interchanges, railroad crossings and bridges.

However, no weighting was used in the calculation of existing need for spot improvements. For these facilities, the peak-period peak-direction v/c values (highest directional v/c in either AM or PM) were utilized in the existing need calculation. This was based on the individual link within a network segment where a bridge or railroad crossing is located, or on- and off-ramps in the case of interchanges.

2. Initial costs of addressing the existing need were calculated by estimating the share of a particular roadway segments “new lane” cost, or individual spot improvement cost (including all associated ROW and soft costs).

3. Incremental growth in v/c was determined by comparing the average directional exisitng year v/c for the TUMF facilities (delineated under step one) with the horizon year v/c for the corresponding segments and spot improvements calculated based on the RivCoM 2045 No-Build scenario assigned traffic on the 2021 existing network using the same methodology as the existing year v/c.

11 The RivCoM 2021 Existing Network used for the TUMF Nexus Study analyses reflects the RivCoM 2018 base year network augmented to include highways facilities on the TUMF Network as they existed in December 2021. A second version of the base network was also developed adding only those facilities that had been identified on the 2016 TUMF Nexus study 2040 Build scenario that did not currently exist in December 2021 and therefore were not represented by a link(s) in the RivCoM base network. The Supplemental 2021 Existing Network was utilized as the basis for determining existing and future v/c for only those projects that did not currently exist on the 2021 TUMF Network.
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TUMF Nexus Study – 2024 Program Update September 9, 2024 42 4. The proportion of the incremental growth attributable to new development was determined by dividing the result of step three with the total 2045 No-Build scenario v/c exceeding LOS E.

5. For those segments experiencing a net increase in v/c over the base year, TUMF will ‘discount’ the cost of existing need improvements by the proportion of the incremental v/c growth through 2045 No-Build compared to the 2018 Baseline v/c (up to a maximum of 100%).

The unfunded cost of existing highway improvement needs (including the related MSHCP obligation) totals $582.6 million. Appendix H includes a detailed breakdown of the existing highway improvement needs on the TUMF network, including the associated unfunded improvement cost estimate for each segment and spot improvement experiencing unacceptable LOS.

For transit service improvements, the cost to provide for existing demand was determined by multiplying the total transit component cost by the share of future transit trips representing existing demand. The cost of existing transit service improvement needs is $63.0 million representing 28.9% of the TUMF transit component. Appendix H includes tables reflecting the calculation of the existing transit need share and the existing transit need cost.

4.7 Maximum TUMF Eligible Cost

A total of $382.9 million in obligated funding was identified for improvements to the TUMF system. Since these improvements are already funded with other available revenue sources, the funded portion of these projects cannot also be funded with TUMF revenues. Furthermore, the total cost of the unfunded existing improvement need is $646.9 million. These improvements are needed to mitigate existing transportation deficiencies and therefore their costs cannot be assigned to new development through TUMF.

Based on the estimated costs described in Sections 4.3 and 4.4, the total value to complete the identified TUMF network and transit improvements, and administer the program is $5.28 billion. Having accounted for obligated funds and unfunded existing needs as described in Sections 4.5 and 4.6, respectively, the estimated maximum eligible value of the TUMF Program is $4.24 billion. The maximum eligible value of the TUMF Program includes approximately $3.87 billion in eligible arterial highway and street related improvements and $154.8 million in eligible transit related improvements. An additional $53.9 million is eligible as part of the TUMF Program to mitigate the impact of eligible TUMF related arterial highway and street projects on critical native species and wildlife habitat, while $161.2 million is provided to cover the costs incurred by WRCOG to administer the TUMF Program.

Figure 4.4 illustrates the various improvements to the RSHA included as part of the TUMF network cost calculation. Table 4.4 summarizes the TUMF network cost calculations for each of the individual segments. This table also identifies the maximum eligible TUMF share for each segment having accounted for obligated funding and unfunded 558

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TUMF Nexus Study – 2024 Program Update September 9, 2024 43 existing need. A detailed breakdown of the individual cost components and values for the various TUMF Network segments is included in Appendix H. Table 4.5 outlines the detailed transit component cost estimates. It should be noted that the detailed cost tables (and fee levels) are subject to regular review and updating by WRCOG and therefore WRCOG should be contacted directly to obtain the most recently adopted version of these tables (and to confirm the corresponding fee level).

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TUMF Nexus Study – 2024 Program Update September 9, 2024 45 Table 4.4 - TUMF Network Cost Estimates

AREA PLAN DIST CITY STREETNAME SEGMENTFROM SEGMENTTO TOTAL COST MAXIMUM TUMF SHARE Central Menifee Ethanac Goetz Murrieta $0 $0
Central Menifee Ethanac Murrieta I-215 $0 $0
Central Menifee Ethanac I-215 interchange $32,698,000 $32,698,000 Central Menifee Ethanac Sherman Matthews $2,674,000 $2,674,000 Central Menifee Ethanac BNSF San Jacinto Branch railroad crossing $105,560,000 $105,560,000 Central Menifee Menifee SR-74 (Pinacate) Simpson $1,307,000 $1,307,000 Central Menifee Menifee Salt Creek bridge $4,384,000 $4,384,000 Central Menifee Menifee Simpson Aldergate $0 $0
Central Menifee Menifee Aldergate Newport $0 $0
Central Menifee Menifee Newport Holland $0 $0
Central Menifee Menifee Holland Garbani $0 $0
Central Menifee Menifee Garbani Scott $4,353,000 $4,353,000 Central Menifee Menifee/Whitewood Scott Murrieta City Limit $0 $0 Central Menifee Newport Goetz Murrieta $0 $0
Central Menifee Newport Murrieta I-215 $1,130,000 $1,130,000 Central Menifee Newport I-215 Menifee $0 $0
Central Menifee Newport Menifee Lindenberger $0 $0
Central Menifee Newport Lindenberger SR-79 (Winchester) $0 $0 Central Menifee Scott I-215 Briggs $8,635,000 $8,635,000 Central Menifee Scott I-215 interchange $0 $0
Central Menifee Scott Sunset Murrieta $4,388,000 $4,388,000 Central Menifee Scott Murrieta I-215 $16,949,000 $12,949,000 Central Menifee SR-74 Matthews Briggs $8,254,000 $8,254,000 Central Moreno Valley Alessandro I-215 Perris $13,420,000 $13,420,000 Central Moreno Valley Alessandro Perris Nason $0 $0
Central Moreno Valley Alessandro Nason Moreno Beach $0 $0 Central Moreno Valley Alessandro Moreno Beach Gilman Springs $18,019,000 $18,019,000 Central Moreno Valley Gilman Springs SR-60 Alessandro $7,291,000 $7,291,000 Central Moreno Valley Gilman Springs SR-60 interchange $0 $0 Central Moreno Valley Perris Reche Vista Ironwood $0 $0 Central Moreno Valley Perris Ironwood Sunnymead $0 $0
Central Moreno Valley Perris SR-60 interchange $32,698,000 $11,192,000 Central Moreno Valley Perris Sunnymead Cactus $0 $0
Central Moreno Valley Perris Cactus Harley Knox $0 $0
Central Moreno Valley Reche Vista Country Heacock $7,486,000 $3,799,000 Central Perris 11th/Case Perris Goetz $4,582,000 $4,582,000 Central Perris Case Goetz I-215 $20,876,000 $20,876,000 Central Perris Case San Jacinto River bridge $1,740,000 $1,235,000 Central Perris Ethanac Keystone Goetz $6,056,000 $6,056,000 Central Perris Ethanac San Jacinto River bridge $5,568,000 $5,568,000 Central Perris Ethanac I-215 Sherman $5,316,000 $5,316,000 Central Perris Goetz Case Ethanac $1,507,000 $999,000 Central Perris Goetz San Jacinto River bridge $5,568,000 $3,398,000 Central Perris Mid-County (Placentia) I-215 Perris $15,655,000 $15,655,000 Central Perris Mid-County (Placentia) I-215 interchange $0 $0 Central Perris Mid-County (Placentia) Perris Evans $22,985,000 $22,985,000 Central Perris Mid-County (Placentia) Perris Valley Storm Channel bridge $8,352,000 $8,352,000 Central Perris Perris Harley Knox Ramona $0 $0
Central Perris Perris Ramona Citrus $7,063,000 $7,063,000 Central Perris Perris Citrus Nuevo $0 $0
Central Perris Perris Nuevo 11th $6,927,000 $6,927,000
Central Perris Perris I-215 overcrossing bridge $0 $0
Central Perris Ramona I-215 Perris $5,039,000 $5,039,000 Central Perris Ramona I-215 interchange $32,698,000 $7,725,000 Central Perris Ramona Perris Evans $0 $0
Central Perris Ramona Evans Mid-County (2,800 ft E of Rider) $0 $0 Central Perris SR-74 (4th) Ellis I-215 $0 $0
Central Unincorporated Ethanac SR-74 Keystone $4,666,000 $4,666,000 Central Unincorporated Gilman Springs Alessandro Bridge Road $30,601,000 $30,601,000 Central Unincorporated Menifee Nuevo SR-74 (Pinacate) $16,684,000 $16,684,000 Central Unincorporated Mid-County Evans Ramona (2,800 ft E of Rider) $12,156,000 $12,156,000 Central Unincorporated Mid-County (Ramona) Ramona (2,800 ft E of Rider) Pico Avenue $0 $0 Central Unincorporated Mid-County (Ramona) Pico Avenue Bridge Road $47,769,000 $47,769,000 Central Unincorporated Mid-County (Ramona) San Jacinto River bridge $36,192,000 $36,192,000 Central Unincorporated Reche Canyon San Bernardino County Reche Vista $0 $0 Central Unincorporated Reche Vista Reche Canyon Country $0 $0 Central Unincorporated Scott Briggs SR-79 (Winchester) $0 $0 Central Unincorporated SR-74 Ethanac Ellis $0 $0
Northwest Corona Cajalco I-15 Temescal Canyon $0 $0
Northwest Corona Cajalco I-15 interchange $0 $0
Northwest Corona Foothill Paseo Grande Lincoln $0 $0
Northwest Corona Foothill Wardlow Wash bridge $0 $0
Northwest Corona Foothill Lincoln California $0 $0
Northwest Corona Foothill California I-15 $0 $0
Northwest Corona Green River SR-91 Dominguez Ranch $0 $0 Northwest Corona Green River Dominguez Ranch Palisades $0 $0 Northwest Corona Green River Palisades Paseo Grande $0 $0 Northwest Eastvale Schleisman San Bernardino County 600' e/o Cucamonga Creek $648,000 $648,000 Northwest Eastvale Schleisman Cucamonga Creek bridge $0 $0 Northwest Eastvale Schleisman 600' e/o Cucamonga Creek Harrison $866,000 $866,000 Northwest Eastvale Schleisman Harrison Sumner $488,000 $488,000 Northwest Eastvale Schleisman Sumner Scholar $7,625,000 $7,625,000 Northwest Eastvale Schleisman Scholar A Street $119,000 $119,000 Northwest Eastvale Schleisman A Street Hamner $209,000 $209,000

561

WRCOG Adopted by WRCOG Executive Committee
TUMF Nexus Study – 2024 Program Update September 9, 2024 46 Table 4.4 - TUMF Network Cost Estimates (continued)

AREA PLAN DIST CITY STREETNAME SEGMENTFROM SEGMENTTO TOTAL COST MAXIMUM TUMF SHARE Northwest Jurupa Valley Van Buren SR-60 Bellegrave $23,928,000 $10,461,000 Northwest Jurupa Valley Van Buren Bellegrave Santa Ana River $60,900,000 $0 Northwest Riverside Alessandro Arlington Trautwein $2,410,000 $2,410,000 Northwest Riverside Arlington La Sierra Magnolia $0 $0
Northwest Riverside Arlington Magnolia Alessandro $46,465,000 $46,465,000 Northwest Riverside Van Buren Santa Ana River SR-91 $5,230,000 $4,392,000 Northwest Riverside Van Buren SR-91 Mockingbird Canyon $39,493,000 $21,292,000 Northwest Riverside Van Buren Wood Trautwein $0 $0
Northwest Riverside Van Buren Trautwein Orange Terrace $7,574,000 $7,574,000 Northwest Unincorporated Alessandro Trautwein Vista Grande $0 $0 Northwest Unincorporated Alessandro Vista Grande I-215 $0 $0 Northwest Unincorporated Cajalco El Sobrante Harley John $10,580,000 $9,817,000 Northwest Unincorporated Cajalco Harley John Harvil $166,492,000 $166,492,000 Northwest Unincorporated Cajalco Harvil I-215 $1,238,000 $1,238,000 Northwest Unincorporated Cajalco Temescal Canyon La Sierra $49,596,000 $35,953,000 Northwest Unincorporated Cajalco Temescal Wash bridge $4,872,000 $1,907,000 Northwest Unincorporated Cajalco La Sierra El Sobrante $96,453,000 $96,453,000 Northwest Unincorporated Van Buren Mockingbird Canyon Wood $67,429,000 $67,429,000 Northwest Unincorporated Van Buren Orange Terrace I-215 $0 $0 Pass Banning Highland Springs Wilson (8th) Sun Lakes $0 $0 Pass Banning Highland Springs I-10 interchange $63,061,000 $32,516,000 Pass Banning Highland Springs Oak Valley (14th) Wilson (8th) $0 $0 Pass Banning Highland Springs Cherry Valley Oak Valley (14th) $0 $0 Pass Banning I-10 Bypass South I-10 Morongo Trail (Apache Trail) $50,110,000 $50,110,000 Pass Banning I-10 Bypass South I-10 interchange $63,061,000 $63,061,000 Pass Banning I-10 Bypass South San Gorgonio bridge $4,176,000 $4,176,000 Pass Banning I-10 Bypass South UP/Hargrave railroad crossing $52,780,000 $52,780,000 Pass Beaumont Beaumont Oak Valley (14th) I-10 $0 $0
Pass Beaumont Potrero Oak Valley (San Timoteo Canyon) SR-60 $1,100,000 $1,100,000 Pass Beaumont Potrero SR-60 interchange $63,061,000 $29,561,000 Pass Beaumont Potrero UP railroad crossing $40,020,000 $40,020,000 Pass Beaumont Potrero Noble Creek bridge $0 $0
Pass Beaumont Potrero SR-60 4th $0 $0
Pass Beaumont SR-79 (Beaumont) I-10 California $0 $0
Pass Beaumont SR-79 (Beaumont) I-10 interchange $63,061,000 $7,408,000 Pass Calimesa Cherry Valley I-10 interchange $63,061,000 $59,773,000 Pass Calimesa Cherry Valley Roberts St Roberts Rd $3,053,000 $3,053,000 Pass Unincorporated Cherry Valley Bellflower Noble $6,411,000 $6,411,000 Pass Unincorporated Cherry Valley Highland Springs Bellflower $0 $0 Pass Unincorporated Cherry Valley Noble Roberts St $0 $0 Pass Unincorporated Cherry Valley San Timoteo Wash bridge $0 $0 Pass Unincorporated SR-79 (Lamb Canyon) California Gilman Springs $0 $0 San Jacinto Hemet Domenigoni Warren Sanderson $7,726,000 $7,726,000 San Jacinto Hemet Domenigoni Sanderson State $0 $0
San Jacinto Hemet SR-74 Winchester Warren $35,208,000 $35,208,000 San Jacinto San Jacinto Mid-County (Ramona) Warren Sanderson $0 $0 San Jacinto San Jacinto Mid-County (Ramona) Sanderson/SR-79 (Hemet Bypass) interchange $0 $0 San Jacinto San Jacinto Ramona Sanderson State $0 $0
San Jacinto San Jacinto Ramona State Main $0 $0
San Jacinto San Jacinto Ramona Main Cedar $31,518,000 $26,928,000 San Jacinto San Jacinto Ramona Cedar SR-74 $0 $0
San Jacinto Unincorporated Domenigoni SR-79 (Winchester) Warren $13,508,000 $13,508,000 San Jacinto Unincorporated Domenigoni San Diego Aqueduct bridge $4,176,000 $4,176,000 San Jacinto Unincorporated Gilman Springs Bridge Sanderson $0 $0 San Jacinto Unincorporated Mid-County (Ramona) Bridge Warren $9,221,000 $9,221,000 San Jacinto Unincorporated SR-74 Briggs SR-79 (Winchester) $15,417,000 $15,417,000 San Jacinto Unincorporated SR-79 (Hemet Bypass) SR-74 (Florida) Domenigoni $13,901,000 $13,901,000 San Jacinto Unincorporated SR-79 (Hemet Bypass) San Diego Aqueduct bridge $4,176,000 $4,176,000 San Jacinto Unincorporated SR-79 (Hemet Bypass) Domenigoni Winchester $6,542,000 $6,542,000 San Jacinto Unincorporated SR-79 (San Jacinto Bypass) Mid-County (Ramona) SR-74 (Florida) $56,690,000 $56,690,000 San Jacinto Unincorporated SR-79 (Sanderson) Gilman Springs Ramona $6,899,000 $2,555,000 San Jacinto Unincorporated SR-79 (Sanderson) San Jacinto River bridge $19,488,000 $7,651,000 San Jacinto Unincorporated SR-79 (Winchester) Domenigoni Keller $65,022,000 $65,022,000