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CAPITAL
PROJECT
FUNDS
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SALARIES MAINTENANCE CAPITAL DEBT
& BENEFITS & OPERATIONS OUTLAY SERVICE TRANSFERS TOTAL
16 Parks Facility Fee - $ - $ - $ -$ $ - $ -
31 Community Benefit $ - $ - $ - -$ $ - $ -
40 Public Facility Fee $ - $ 104,639 $ - -$ $ - $ 104,639 41 Supplemental Impact Fees $ - $ 5,000 $ - -$ $ - $ 5,000 42 Storm Drain $ - $ 40,000 $ - -$ $ - $ 40,000
61 Sewer Capital $ - $ 190,000 $ 50,000 -$ $ - $ 240,000 64 Water Capital $ - $ - $ 150,000 -$ $ - $ 150,000
TOTAL CAPITAL PROJECT FUNDS $ 339,639 - $ 200,000 $ -$ $ - $ 539,639 2023-2024 2023-2024
2020-2021 2021-2022 2022-2023 Dept Mgr
Actual Actual Adopted Request Recommends
16 Parks Facility Fee - $ - $ - $ -$ $ -
31 Community Benefit $ - $ - $ - -$ $ -
40 Public Facility Fee $ 35,531 $ 45,695 $ 45,990 $ 50,364 $ 104,639 41 Supplemental Impact Fees $ - $ - $ 5,000 $ 5,000 $ 5,000 42 Storm Drain $ - $ 10,000 $ 10,000 $ 40,000 $ 40,000
61 Sewer Capital $ 125,246 $ 240,000 $ 240,000 $ 240,000 $ 240,000 64 Water Capital $ 130,138 $ 4,019,623 $ 125,000 $ 150,000 $ 150,000 TOTAL CAPITAL PROJECT FUNDS $ 290,915 $ 4,315,318 $ 425,990 $ 485,364 $ 539,639
CAPITAL PROJECT FUND EXPENDITURES BY TYPE
CITY OF NEWMAN
16 PARKS FACILITY FEE
We account for developer fees relating to parks in this fund. Each year the Park Facility developer fee is adjusted by a CCI factor. Council has previously given direction that this money should be used to build a new municipal pool. Funds can be used for the acquisition and development of parks and park facilities.
In the past this fund was used to purchase tables and chairs for the memorial building.
Revenues
5102 Developer Fee Park Fees collected for development in Newman. 5500 Interest Income Investment Income on cash balance in fund
CITY OF NEWMAN
BUDGET
FISCAL YEAR 2023-2024
2022-2023 2023-2024 2023-2024
2020-2021 2021-2022 Adopted Dept Manager
Acct Description Actual Actual Budget Recommends Recommends 16 PARK FACILITY FEE
5102 Developer Fees-Park Facility 15,388 $ 6,481 $ - $ 155,000 $ 155,000 $ 5500 Interest Income 9,017 $ 5,128 $ 8,000 $ 6,000 $ 6,000 $ TOTAL REVENUE 24,405 $ 11,610 $ 8,000 $ 161,000 $ 161,000 $ 7407 44 Park Reim - Dev - $ - $ - $ - $ - $
7505 44 Building Improvements - $ - $ - $ - $ - $
7525 44 Newman Plunge - $ - $ - $ - $ - $
7706 44 Skatepark - PARKS - $ - $ - $ - $ - $
TOTAL CAPITAL OUTLAY - $ - $ - $ - $ - $
9200 Transfer Out - $ - $ - $ - $ - $
TOTAL TRANSFERS OUT - $ - $ - $ - $ - $
TOTAL EXPENSES - $ - $ - $ - $ - $
NET REVENUES/EXPENSES: 24,405 $ 11,610 $ 8,000 $ 161,000 $ 161,000 $
31 COMMUNITY BENEFIT
The City collects a Community Benefit Fee from developers that is to be used by the City to complete projects that benefit the community.
Revenue
5500 Interest Income Investment Income on cash balance in fund 5310 Community Benefit Fee Revenues received from developers
CITY OF NEWMAN
BUDGET
FISCAL YEAR 2023-2024
2022-2023 2023-2024 2023-2024
2020-2021 2021-2022 Adopted Dept Manager
Acct Description Actual Actual Budget Recommends Recommends 31 COMMUNITY BENEFIT
5500 Interest Income 591 $ 341 $ 400 $ 500 $ 500 $
5340 Community Benefit 9,800 $ - $ - $ 28,000 $ 28,000 $ 5900 Transfers In - $ - $ - $ - $ - $
TOTAL REVENUE 10,391 $ 341 $ 400 $ 28,500 $ 28,500 $
6200 44 Contract Services - $ - $ - $ - $ - $
TOTAL MAINTENANCE AND OPERATIONS $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ - $ - $ - $ - $ -
9200 44 Transfers Out $ - $ - $ - $ - $ -
TOTAL TRANSFERS $ - $ - $ - $ - $ -
TOTAL EXPENSES $ - $ - $ - $ - $ -
NET REVENUES/EXPENSES: $ 10,391 $ 341 $ 400 $ 28,500 $ 28,500
40 PUBLIC FACILITY IMPACT FEES
We account for supplemental developer impact fees relating to planning in this fund. Developer fees are charged to developers of new construction to pay for the impact that construction has on future services and infrastructure. Each year the fees are adjusted by a CPI factor. This year the inflation factor is -0.2%. Fees are adjusted annually based on the ENR Index.
Revenues
5103 Police Fee Fee Charged for Vested and New Projects based on density. 5110 Fire Fee Fee Charged for Vested and New Projects based on density. 5115 City Hall Fee Fee Charged for Vested and New Projects based on density. 5120 General Plan Fee Fee Charged for Vested and New Projects based on density. 5125 Community
Building
Fee Charged for Vested and New Projects based on density. 5130 Corporation Yard Fee Charged for Vested and New Projects based on density. 5135 Wildlife Habitat Fee Charged for Vested and New Projects based on density. 5145 Traffic Fee Charged for Vested and New Projects based on density. 5146 Master Plan Fee Charged for Vested and New Projects based on density.
Expenses
6200 Contract Services RHAA – Parks Master Plan, EPS – Impact Fees Study 6245 Plan Consulting Master Plan Consulting Fees Carryover from prior year 9200 Transfer Out
CITY OF NEWMAN
BUDGET
FISCAL YEAR 2023-2024
2022-2023 2023-2024 2023-2024
2020-2021 2021-2022 Adopted Dept Manager
Acct Description Actual Actual Budget Recommends Recommends 40 PUBLIC FACILITY IMPROVEMENTS
5103 Developer Fees-Police Dept 4,725 $ 2,792 $ - $ 26,500 $ 26,500 $ 5110 Developer Fees-Fire Dept 6,656 $ 1,467 $ - $ 13,900 $ 13,900 $ 5115 Developer Fees-City Hall 5,734 $ 3,753 $ - $ 35,700 $ 35,700 $ 5120 Developer Fees-General Plan 1,609 $ 766 $ - $ 6,135 $ 6,135 $ 5125 Developer Fees-Community Bldg 3,217 $ - $ - $ - $ - $ 5130 Developer Fees-Corp Yard 1,749 $ - $ - $ - $ - $
5135 Developer Fees-Wildlife Habitat 409 $ 87 $ - $ 1,500 $ 1,500 $ 5145 Developer Fees - Traffic 25,873 $ 4,802 $ - $ 120,500 $ 120,500 $ 5500 Interest Income 47,322 $ 24,785 $ 30,000 $ 29,000 $ 29,000 $ TOTAL REVENUE 97,294 $ 38,452 $ 30,000 $ 233,235 $ 233,235 $ 6200 06 Contract Service - $ 108 $ 43,510 $ 50,000 $ 104,275 $ 6245 06 Plan Consulting PLANNING 22,187 $ 286 $ 584 $ - $ - $ 6600 15 Advertising 210 $ 192 $ - $ 200 $ 200 $
6650 06 Administrative Surcharge 294 $ 1,601 $ 1,896 $ 164 $ 164 $ TOTAL MAINTENANCE AND OPERATIONS 22,691 $ 2,188 $ 45,990 $ 50,364 $ 104,639 $ 7405 32 Land Acquisition 12,840 $ 446,165 $ - $ - $ - $ 7411 07 Oddfellows Building - $ - $ - $ $ - $ -
7940 48 New. Family Apt. $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ 12,840 $ 446,165 $ - $ - $ -
8120 07 City Hall Interest (IOOF) $ - $ - $ - $ - $ -
8130 07 City Hall Principal (IOOF) $ - $ - $ - $ - $ -
TOTAL DEBT SERVICE $ - $ - $ - $ - $ -
9200 Transfers Out $ - $ - $ - $ - $ -
TOTAL TRANSFERS $ - $ - $ - $ - $ -
TOTAL EXPENSES $ 35,531 $ 448,352 $ 45,990 $ 50,364 $ 104,639 NET REVENUES/EXPENSES: $ 61,763 $ (409,900) $ (15,990) $ 182,871 $ 128,596
41 SUPPLEMENTAL IMPACT FEES
We account for supplemental developer fees relating to planning in this fund. Developer fees are charged to developers of new construction to pay for the impact that construction has on future services and infrastructure.
5141 Supplemental
Sewer Fee
Currently this fee is $1,500 for a low density residential home 5142 General Plan Fee Currently this fee is 0.1% of the value of the project for a low density residential home
5147 Downtown Plaza Currently this fee is either $250 or $500 depending on the project for a low density residential home
5500 Interest income Interest earned on the cash balance in the fund.
Expenses
6200-44 Contract Service Plaza Clock internal replacement/repair
CITY OF NEWMAN
BUDGET
FISCAL YEAR 2023-2024
2022-2023 2023-2024 2023-2024
2020-2021 2021-2022 Adopted Dept Manager
Acct Description Actual Actual Budget Recommends Recommends 41 SUPPLEMENTAL IMPACT FEES
5141 Developer Fees-Sewer Supplemental 14,250 $ 1,250 $ - $ 25,000 $ 25,000 $ 5142 General Planning Fee 1,785 $ 241 $ - $ 4,826 $ 4,826 $ 5147 Downtown Plaza Fees 2,500 $ 250 $ - $ 5,000 $ 5,000 $ 5148 Water 150 $ - $ - $ - $ - $
5149 Aquatic Center - $ - $ - $ - $ - $
5500 Interest Income 9,535 $ 5,430 $ 8,000 $ 6,500 $ 6,500 $ TOTAL REVENUE 28,220 $ 7,171 $ 8,000 $ 41,326 $ 41,326 $ 6200 06 Contract Service-Study - $ - $ - $ - $ - $
6200 44 Contract Service - $ - $ 5,000 $ 5,000 $ 5,000 $ TOTAL MAINTENANCE AND OPERATIONS - $ - $ 5,000 $ 5,000 $ 5,000 $ 9200 Transfer Out - $ - $ - $ - $ - $
TOTAL TRANSFERS - $ - $ - $ - $ - $
TOTAL EXPENSES - $ - $ 5,000 $ 5,000 $ 5,000 $
NET REVENUES/EXPENSES: 28,220 $ 7,171 $ 3,000 $ 36,326 $ 36,326 $
42 STORM DRAIN
Fees are charged to developers of property to pay for facilities impacted by their development project. The fees accounted for here are to be used for expansion and improvements to the City’s storm drain system. Expenditures in excess of revenues reflect the budgeting of an existing available fund balance.
Revenues
5140 Developer Fees:
Fee charged to developers of property. The funds are used for expansion & improvements to the City’s storm drain
system.
5500
Expenses
Interest Income: Interest earned on cash balance in fund 6201-36 Contract Services
Study
Storm Master Plan
CITY OF NEWMAN
BUDGET
FISCAL YEAR 2023-2024
2022-2023 2023-2024 2023-2024
2020-2021 2021-2022 Adopted Dept Manager
Acct Description Actual Actual Budget Recommends Recommends 42 STORM DRAIN
5140 Dev Fees-Storm Drain (2,808) $ 30,061 $ - $ 55,000 $ 55,000 $ 5500 Interest Income 2,315 $ 1,371 $ 1,800 $ 1,600 $ 1,600 $ 5830 Refunds & Reimbursements 368 $ - $ 300 $ - $ - $
TOTAL REVENUE (125) $ 31,432 $ 2,100 $ 56,600 $ 56,600 $ 6201 36 Contract Services-Study - $ - $ 10,000 $ 40,000 $ 40,000 $ 6300 36 Supplies - $ - $ - $ - $ - $
6600 36 Advertising - $ - $ - $ - $ - $
6635 36 Dues/Publications - $ - $ - $ - $ - $
6650 36 Administrative Surcharge - $ - $ - $ - $ - $
6675 36 Permits & Fees - $ - $ - $ - $ - $
6690 36 Travel/Meetings - $ - $ - $ - $ - $
TOTAL MAINTENANCE AND OPERATIONS - $ - $ 10,000 $ 40,000 $ 40,000 $ 7010 36 Vehicles - $ - $ - $ - $ - $
7105 36 Equipment - $ - $ - $ - $ - $
7751 36 Storm Drain Improvements - $ - $ - $ - $ - $
TOTAL CAPITAL OUTLAY - $ - $ - $ - $ - $
TOTAL EXPENSES - $ - $ 10,000 $ $ 40,000 $ 40,000
NET REVENUES/EXPENSES: $ (125) $ 31,432 $ (7,900) $ 16,600 $ 16,600
61 CAPITAL SEWER IMPACT FEE
Fees are charged to property developers to pay for facilities impacted by their development project. The fees accounted for here are to be used for expansion and improvements to the City’s sewer system.
Revenues
5165 Developer Fees:
Fee charged to developers of property. The funds are used for expansion & improvements to the City’s sewer system. 5500 Interest Income: Interest earned on cash balance in fund 5900 Transfers In from Sewer Operations Fund 60
Expenses
6201-55 Contract ServicesStudy
6627-50 Depreciation Estimated depreciation on capital assets. 7520-55 Improvements $50,000 Additional and on-going work.
CITY OF NEWMAN
BUDGET
FISCAL YEAR 2023-2024
2022-2023 2023-2024 2023-2024
2020-2021 2021-2022 Adopted Dept Manager
Acct Description Actual Actual Budget Recommends Recommends 61 SEWER WASTEWATER CAPITAL
5165 Developer Fees-Capital Connection-Sewer 3,495 $ 10,422 $ - $ 46,600 $ 46,600 $ 5166 Impact Fees Sewer 2,337 $ 2,077 $ - $ 22,575 $ 22,575 $ 5500 Interest Income 11 $ 589 $ 700 $ 100 $ 100 $
5900 Transfers In 200,000 $ - $ - $ - $ - $
TOTAL REVENUE 205,843 $ 13,087 $ 700 $ 69,275 $ 69,275 $ 6201 55 Contract Ser-Study - $ - $ - $ - $ - $
6627 50 Depreciation 115,263 $ 112,746 $ 190,000 $ 190,000 $ 190,000 $ 6650 55 Admin Surcharge - $ - $ - $ - $ - $
TOTAL MAINTENANCE AND OPERATIONS 115,263 $ 112,746 $ 190,000 $ 190,000 $ 190,000 $ 7105 55 Equipment - $ - $ - $ - $
7315 55 Construction - $ - $ - $ - $
7505 55 Bldg. Improvements - $ - $ - $ - $
7520 55 Improvements 9,983 $ 50,000 $ 50,000 $ 50,000 $ 7521 55 Inyo Canal School Util Imp - $ 4,165 $ - $ - $ - $ TOTAL CAPITAL OUTLAY 9,983 $ 4,165 $ 50,000 $ 50,000 $ 50,000 $ 9990 Depreciation EX - $ - $ - $ - $ - $
TOTAL TRANSFERS - $ - $ - $ - $ - $
TOTAL EXPENSES 125,246 $ $ 116,911 $ 240,000 $ 240,000 $ 240,000 NET REVENUES/EXPENSES: $ 80,597 $ (103,824) $ (239,300) $ (170,725) $ (170,725)
64 CAPITAL WATER IMPACT FEE
Fees are charged to developers of property to pay for facilities impacted by their development project. The fees accounted for here are to be used for expansion and improvements to the City’s water system.
Revenues
2509 Well #10 Project Loan Loan from SWRCB for Well #10 Project including, Well, Tank, Booster Pump and Transmission Lines
5165 -
5166
Developer/Impact Fees
Fee charged to developers of property. The funds are used for expansion & improvements to the City’s water system. 5500 Interest Income Interest earned on cash balance in fund 5900 Transfers In $127,000 from Water Operations Fund 63 Expenses
6201 Consulting Services:
6627-56 Depreciation Expense Estimated depreciation on capital assets 7405 Land
7523 Improvements $150,000 waterline on Merced from Alley to Eucalyptus
CITY OF NEWMAN
BUDGET
FISCAL YEAR 2023-2024
2022-2023 2023-2024 2023-2024
2020-2021 2021-2022 Adopted Dept Manager
Acct Description Actual Actual Budget Recommends Recommends 64 CAPITAL WATER FEE
5165 Developer Fees-Capital Connection Water 2,588 $ 9,160 $ - $ 20,700 $ 20,700 $ 5166 Impact Fees Water 3,440 $ 6,069 $ - $ 33,230 $ 33,230 $ 5500 Interest Income - $ - $ - $ 180 $ 180 $
5774 Water Meter Fee - $ - $ - $ 4,000 $ 4,000 $
5830 Refunds and Reimbursements 47 $ - $ 100 $ - $ - $
5900 Transfers In 400,000 $ - $ - $ - $ - $
TOTAL REVENUE 406,074 $ 15,228 $ 100 $ 58,110 $ 58,110 $ 6201 56 Contract Service-Study - $ - $ - $ - $ - $
6627 56 Depreciation Expense 127,121 $ 326,000 $ 125,000 $ - $ - $ 6650 56 Admin Surcharge 3,017 $ 5,670 $ - $ - $ - $
TOTAL MAINTENANCE AND OPERATIONS 130,138 $ 331,670 $ 125,000 $ - $ - $ 7105 56 Equipment - $ - $ - $ - $ - $
7106 56 Loss on Equipment - $ - $ - $ - $ - $
7405 56 Land - $ - $ - $ - $ - $
7505 56 Bldg. Improvements - $ - $ - $ - $ - $
7523 56 Improvements - $ - $ - $ 150,000 $ 150,000 $
7521 56 Inyo Canal School Util Imp - $ 2,777 $ - $ $ - $ - 7525 56 Wellsite #10 Construction Project $ - $ - $ - $ - $ - 7755 56 Water Project $ - $ - $ - $ - $ -
TOTAL CAPITAL OUTLAY $ - $ 2,777 $ - $ 150,000 $ 150,000 9200 56 Transfers Out $ - $ - $ - $ - $ -
TOTAL TRANSFERS $ - $ - $ - $ - $ -
TOTAL EXPENSES $ 130,138 $ 334,447 $ 125,000 $ 150,000 $ 150,000 NET REVENUES/EXPENSES: $ 275,936 $ (319,218) $ (124,900) $ (91,890) $ (91,890)
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CITY OF NEWMAN
BUDGET
FISCAL YEAR 2023-2024
Budgeted Asset Purchases & Distribution of Costs
Funds
TOTAL COST 10-02-7105 10-03-7105 10-06-7105 10-14-7105 10-21-7105 10-22-7010 10-22-7105 10-33-7105 10-44-7105 71-21-7010 69-47-7105 60-50-7105 63-56-7105 Mobile Data Terminal - 502 - Police $ 6,500 $ 6,500
Mobile Data Terminal - 501 - Police $ 6,500 $ 6,500
Cameras - Pioneer Park $ 18,000 $ 18,000Cameras - Barrington Well $ 25,000 $ 25,000 Cameras - Waste Water Treatment Plant $ 40,000 $ 40,000 Camera Repl. - Westside Theater/Main Street $ 2,200 $ 2,200Camera Repl. - Fire Station Back $ 3,200 $ 3,200Camera Repl. - Fire Station South Parking Lot $ 3,200 $ 3,200Camera Repl. - Teen Center West Side $ 3,200 $ 3,200Computer - J Lainez - Planning $ 2,000 $ 900 $ 550 $ 550 Computer - P Millan - PW $ 2,000 $ 500 $ 900 $ 600
Computer - J Ribeiro - Finance $ 2,000 $ 660 $ 660 $ 680Computer - T Barques - Public Works $ 2,000 $ 1,000 $ 1,000 Computer - S Borrelli - Admin $ 2,000 $ 330 $ 330 $ 660 $ 680Computer - M Holland - Admin $ 2,000 $ 850 $ 350 $ 400 $ 400Switch - Police Dept - Replacement $ 18,000 $ 18,000 VS02 - Camera Server - Plaza $ 5,300 $ 5,300
VS05 - Camera Server - Teen Center $ 5,300 $ 5,300Backup Hardware - City Hall $ 2,250 $ 750 $ 750 $ 750 Total $ 150,650 $ 850 $ 1,080 $ 1,580 $ 31,000 660 $ $ 6,400 - $ $ 34,000 500 $ $ - -$ 44,920 $ $ 29,660
GENERAL FUND SPECIAL REVENUE ENTERPRISE
Amount Description
$ Buidling Repairs ‐ Fire Department 25,000.00
$ Kitchen Improvements ‐ Teen Center 15,000.00
$ Office Project ‐ Police Department 10,000.00
$ 100,000.00 Covered Parking at Water Yard
$ Dumpster Enclosure ‐ Fire Department 35,000.00
$ 2nd half of Theater Neon Lights Installation 43,000.00 $ Structure ‐ Personal Protection Equipment ‐ Fire Departmen 30,000.00 t $ New Patrol Vehicle ‐ Police Department 85,000.00
$ New Admin Vehicle ‐ Police Department 63,000.00
$ New Truck Carry Over from Prior Year ‐ Police Department 80,000.00 $ 2 ‐ Mobile Data Terminals ‐ Police Department 13,000.00 $ Camera's at Pioneer Park 18,000.00
$ Camera at West Side Theater/Main Street 2,200.00 $ 2 ‐ Camera Replacement at Fire Department 6,400.00 $ Camera Replacement at Teen Center 3,200.00
$ Scheduled replacement of multiple computers 3,920.00 $ Network Switch Replacement ‐ Police Department 18,000.00 $ 2 ‐ Scheduled Replacement of Camera Servers 10,600.00 $ Update Personnel Rules ‐ Contract Services 25,000.00 $ 586,320.00 Total One Time Capital and Contract Services GENERAL FUND
ONE TIME PURCHASES