Patterson City Council
June 21, 2022

CITY OF PATTERSON
COMMUNITY FACILITIES DISTRICT NO. 2022-01
(PUBLIC SAFETY SERVICES)

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax, as hereinafter defined,shall be levied and collected in City of Patterson Community Facilities District No. 2022-01 (Public Safety Services) (the “District”) each Fiscal Year commencing in Fiscal Year 2022/23, in an amount determined by the application of the procedures described below. All Taxable Property, as hereinafter defined, unless exempted by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

I. DEFINITIONS
The terms used herein shall have the following meanings:
“Accessory Dwelling Unit” or “ADU” means a secondary residential unit of limited size, as defined in California Government Code Section 65852.2, as may be amended from time to time, that is accessory to a single-unit dwelling. The ADU of Developed Property may be on the same Assessor’s Parcel as the singleunit dwelling or on a separate Assessor’s Parcel. For purposes of clarification, where an ADU and primary Unit are on the same Assessor’s Parcel, the ADU located on such Assessor’s Parcel is considered a separate Unit from the primary Unit on such Assessor’s Parcel for purposes of the Special Tax. Should an Assessor’s Parcel contain only an ADU, such Assessor’s Parcel will be taxed as an ADU only. “Acreage” or “Acre” means that acreage shown on the Assessor’s Parcel Map or in the Assessor’s Data for each Assessor’s Parcel. In the event that the Assessor’s Parcel Map or Assessor’s Data shows no acreage, the Acreage for any Assessor’s Parcel shall be determined by the District Administrator based upon the applicable condominium plan, final map or parcel map or calculated using available spatial data and GIS.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Act of the State of California. “Administrative Expenses” means the following actual or reasonably estimated costs directly related to the administration of the District including, but not limited to, the following: the costs of computing the Annual Special Tax Requirement and the annual Special Tax and of preparing the annual Special Tax collection schedules; the costs of collecting the Special Taxes, including any charges levied by the County Auditor’s Office, Tax Collector’s Office or Treasurer’s Office; the costs of the City or designee in complying with the disclosure requirements of the California Government Code (including the Act), including public inquiries regarding the Special Tax; the costs of the City or designee related to an appeal of the Special Tax; and the costs of commencing and pursuing to completion any action arising from delinquent Special Taxes in the District. Administrative Expenses shall also include any other amounts incurred by the City or District in connection with the administration of the District, and amounts estimated or advanced by the City for any administrative purposes of the District.
“Annual Services Costs” means the respective annual amounts determined by the District Administrator as reasonably needed to fund services authorized to be funded by the District for the applicable yearly

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period.
“Annual Special Tax Requirement” means that amount with respect to the District determined by the District Administrator as required in any Fiscal Year to pay: (1) the Administrative Expenses, (2) the Annual Services Costs, and (3) the amount required to establish or replenish any reserve or replacement fund established in connection with the District, as well as an amount equal to reasonably anticipated delinquencies in the payment of the annual Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year.
“Assessor’s Data” means Acreage or other Parcel information contained in the records of the County Assessor.
“Assessor’s Parcel” or “Parcel” means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor’s Parcel Number.
“Assessor’s Parcel Number” means, with respect to an Assessor’s Parcel, that number assigned to such Assessment’s Parcel by the County for purposes of identification. “Boundary Map” means that map recorded with the County recorder’s office on ____________, 2022, in Book __ at Page __ as Document Number 2022-__________.
“City” means the City of Patterson, County of Stanislaus, California. “Council” means the City Council of the City, acting as the legislative body of the District. “County” means the County of Stanislaus, California.
“Developed Property” means, in any Fiscal Year, all Assessor’s Parcels of Taxable Property in the District for which a building permit for new construction was issued by the City prior to June 1 of the preceding Fiscal Year, but not prior to June 1, 2022.
“District” means the City of Patterson Community Facilities District No. 2022-01 (Public Safety Services). “District Administrator” means an official of the City, or designee or agent or consultant, responsible for determining the Annual Special Tax Requirement, including the Annual Services Costs, and providing for the levy and collection of Special Taxes in accordance with this Rate and Method of Apportionment of Special Tax.
“Exempt Property” means all property located within the boundaries of the District which is exempt from the Special Tax pursuant to Section V below.
“Fiscal Year” means the period from July 1st of any calendar year through June 30th of the following calendar year.
“Future Annexation Area” means the area designated for future annexation to the District as shown in the District Boundary Map, as may be amended from time to time. “GIS” means geographic information system.

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“Industrial Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit has been issued for construction of a structure to be used for industrial purposes, as determined by the District Administrator.
“Maximum Special Tax” means the maximum Special Tax authorized for levy in any Fiscal Year for each property type of Taxable Property as described in Section III or as identified for Tax Zones added to the District for future annexations.
“Multi-Family Residential Property” means, in any Fiscal Year, all Parcels of Developed Property with two or more Units that share a single Assessor’s Parcel Number, are offered for rent to the general public (or for resident manager purposes), and cannot be purchased by individual homebuyers, according to Assessor’s Data or as otherwise known by the District Administrator. Multi-Family Residential Property also means, in any Fiscal Year, all Assessor’s Parcels of Developed Property that share common walls, have separate Assessor’s Parcel Numbers assigned to them (except for a duplex triplex, or fourplex unit, which may share a Parcel with another duplex, triplex or fourplex Unit(s)), and may be purchased by individual homebuyers (which shall still be the case even if the Units are purchased and subsequently offered for rent by the owner of the Unit), including such residential structures that meet the statutory definition of a condominium project contained in Civil Code Section 4125. "Open Space Property” means property within the District which (i) has been designated with specific boundaries and Acreage on a final subdivision map as open space, (ii) is classified by the County Assessor as open space, (iii) has been irrevocable offered for dedication as open space to the federal government, the state of California, the County, the City, or any other public agency, or (iv) is encumbered by an easement of other restriction required by the City limiting the use of such property to open space. "Property Owner’s Association” means any duly constituted property owner’s association. As used in this definition, a Property Owner’s Association includes any homeowner’s association, condominium owner’s association, master or sub-association or non-residential owner’s association. “Property Owner’s Association Property” means any property within the boundaries of the District which is owned by a Property Owner’s Association As used in this definition, a property owner association includes any master or sub-association.
“Proportionately” means, in any Fiscal Year, that the ratio of the actual Special Tax to the Maximum Special Tax Rate is equal within each respective Tax Zone for all Assessor’s Parcels authorized to be levied in that Fiscal Year.
“Public Property” means any property within the boundaries of the District which (i) is owned by a public agency, (ii) has been irrevocably offered or dedicated to a public agency, (iii) is designated with specific boundaries and Acreage on a final subdivision map as property which will be owned by a public agency, or (iv) an easement for purposes of public or private road right-of-way making the property unusable for any other purpose has been granted. For purposes of this definition, a public agency includes the federal government, the State of California, the County, the City, school districts, or any local government or other governmental agency.
“Single Family Residential Property” means, in any Fiscal Year, all Assessor’s Parcels of Developed

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Property for which a building permit was issued for construction of a Unit that does not share a common wall with another Unit, but may also contain an ADU.
“Special Tax” means the amount levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Annual Special Tax Requirement.
“Tax Escalation Factor” means a factor equal to the positive annual change in the April-to-April San Francisco-Oakland-Hayward, CA CPI-U index, with a minimum change of 3 percent and a maximum change of 6 percent, that will be applied annually after Fiscal Year 2022/23 to increase the Maximum Special Tax Rates shown in Section III. If such index is no longer published, a comparable replacement shall be determined by the District Administrator.
“Tax Zone” means a mutually exclusive geographic area within which the Special Tax may be levied pursuant to this Rate and Method of Apportionment. All of the Taxable Property within the District at the time of its formation is within Tax Zone No. 1. Additional Tax Zones may be created when property is annexed to the District, and a separate Maximum Special Tax shall be identified for property within the new Tax Zone at the time of such annexation. The Assessor’s Parcels included within a new Tax Zone when such Parcels are annexed to the District shall be identified by Assessor’s Parcel number in the Unanimous Approval Form that is signed by the owner(s) of the Parcels at the time of annexation. “Taxable Property” means all Parcels within the District that are not Exempt Property, exempt from the Special Tax pursuant to the Act or Section V below.
“Unanimous Approval Form” means that form executed by the record owner of fee title to a Parcel or Parcels of Taxable Property annexed into the District that constitutes the property owner’s approval and unanimous vote in favor of annexing into the District and the levy of Special Tax against his/her Parcel or Parcels pursuant to this Rate and Method of Apportionment of Special Tax. “Undeveloped Property” means all Assessor’s Parcels of Taxable Property within the District that are no Developed Property.
“Unit” means an individual single family detached or attached home, townhome, condominium, apartment, or other residential dwelling unit, including each separate living area within a half-plex, duplex, triplex, fourplex, or other residential structure.
“Welfare Exempt Property” means, in any Fiscal Year, all Parcels within the boundaries of CFD No. 2022- 01 that have been granted a welfare exemption by the County under subdivision (g) of Section 214 of the Revenue and Taxation Code.

II. DETERMINATION OF TAXABLE PARCELS
On or about July 1 of each Fiscal Year, the District Administrator shall determine the valid Assessor’s Parcel Numbers for all Taxable Property within the District. If any Assessor’s Parcel Numbers are no longer valid from the previous Fiscal Year, the District Administrator shall determine the new Assessor’s Parcel Number or Numbers that are in effect for the current Fiscal Year. To the extent a Parcel or Parcels of Taxable Property are subdivided, consolidated or otherwise reconfigured, the Special Tax rates shall be assigned to the new Assessor’s Parcels pursuant to Section III. The District Administrator shall also determine: (i) the Tax Zone within which each Parcel is located; (ii) which Parcels are Developed Property;

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(iii) the number of Units and/or Acreage each Parcel contains; and (iv) the Annual Special Tax Requirement for the Fiscal Year.

III. ANNUAL SPECIAL TAX - METHOD OF APPORTIONMENT
All Taxable Property shall be subject to an annual Special Tax defined as follows.

The Special Tax shall be levied each Fiscal Year by the District Administrator. The Annual Special Tax Requirement shall be apportioned to each Parcel of Developed Property within the District by the method shown below.

First. Determine the Annual Special Tax Requirement.

Second. Levy the Special Tax on each Parcel of Developed Property, Proportionately, up to the Maximum Special Tax Rate described in the table below to satisfy the Annual Special Tax Requirement.

TABLE 1
SPECIAL TAX RATES – TAX ZONE NO. 1
FISCAL YEAR 2022/23*
Property Type
Maximum
Special Tax Rate Per
Single Family Residential Property $782.00 Unit
Accessory Dwelling Unit 312.80 Unit
Multi-Family Residential Property 634.00 Unit
Industrial Property 2,377.00 Acre
Undeveloped Property 0.00 Acre
*On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate for each Tax Zone shall be increased by the Tax Escalation Factor.

A different Maximum Special Tax Rate may be identified in Tax Zones added to the District as a result of future annexations.

In some instances, an Assessor’s Parcel of Developed Property may contain more than one type of property. The Maximum Special Taxes levied on an Assessor’s Parcel shall be the sum of the Maximum Special Taxes for all Units located on that Assessor’s Parcel.

IV. FORMULA FOR PREPAYMENT OF SPECIAL TAX OBLIGATIONS
The Special Tax may not be prepaid.

V. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Assessor’s Parcels with public or utility easements making impractical their utilization for any use other than the purposes set forth in the easement, Open Space Property, Property Owner’s Association Property, or Public Property, except as otherwise provided in Sections 53317.3, 53317.5 and 533401 of the Act.

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Welfare Exempt Property shall be exempt from the Special Tax only for Fiscal Years for which the property qualifies as Welfare Exempt Property.

VI. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. In addition, the interpretation and application of any section of this document shall be at the City’s discretion. Interpretations may be made by the City by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax.

VII. MANNER AND DURATION OF SPECIAL TAX
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided that the City may directly bill the Special Tax, may collect the Special Tax at a different time or in a different manner if needed to meet the financial obligations of the District.

A Special Tax shall be levied commencing in Fiscal Year 2022/23 to the extent necessary to satisfy the Annual Special Tax Requirement and shall be levied each Fiscal Year thereafter for as long as required to satisfy the Annual Special Tax Requirement..

VIII. APPEAL OF SPECIAL TAX LEVY
Any property owner may file a written appeal of the Special Tax with the District Administrator claiming that the amount or application of the Special Tax is not correct. The appeal must be filed not later than one calendar year after having paid the Special Taxesthat are disputed, and the appellant must be current in all payments of Special Taxes. In addition, during the term of the appeal process, all Special Taxes levied must be paid prior to delinquency.

The appeal must specify the reasons why the appellant claims the Special Taxes are in error. The District Administrator shall review the appeal, meet with the appellant if the District Administrator deems necessary, and advise the appellant of its determination.

If the property owner disagrees with the District Administrator’s decision relative to the appeal, the owner may then file a written appeal with the City Council whose subsequent decision shall be final and binding on all interested parties. If the decision of the District Administrator or subsequent decision by the City Council requires the Special Taxes to be modified or changed in favor of the property owner, an adjustment shall be made to credit future Special Taxes.

This procedure shall be exclusive and its exhaustion by any property owner shall be a condition precedent to filing any legal action by such owner.

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Packet Pg. 245 Attachment: Exhibit B CFD 2022-01 (Public Safety Services) - RMA v3 (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Report For:
2021 Comprehensive Public Safety Feasibility
Study and Service Level Analysis
July 2021

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TABLE OF CONTENTS
Section 1 | INTRODUCTION .................................................................................................... 1 Section 2 | BACKGROUND ...................................................................................................... 2 Police Program ......................................................................................................................... 2 Fire Safety Program .................................................................................................................. 2 Public Safety Services Budgets ................................................................................................. 4 City Persons Served .................................................................................................................. 6 Future City Persons Served ...................................................................................................... 7 Future Development ................................................................................................................ 8 Section 3 | REVENUE ESTIMATE ........................................................................................... 10 Property Tax Revenue ............................................................................................................ 10 Property Tax in Lieu of Vehicle License Fee (“VLF”) Revenue ............................................... 14 Documentary Transfer Tax Revenue ...................................................................................... 14 Sales Tax Revenue .................................................................................................................. 15 Other City Revenue ................................................................................................................ 18 Future Development Revenue Summary ............................................................................... 19 Section 4 | PUBLIC SAFETY EXPENDITURES ESTIMATE .......................................................... 21 Projected Future Development Expenditure Summary......................................................... 25 Section 5 | FUTURE DEVELOPMENT FISCAL IMPACT ............................................................. 26 Section 6 | FISCAL IMPACT FUNDING OPTIONS .................................................................... 27 Community Facilities Districts ................................................................................................ 27

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LIST OF TABLES
Table 1. City Persons Served ................................................................................................................................. 6 Table 2. Future City Employee Population ........................................................................................................... 7 Table 3. Future City Persons Served ..................................................................................................................... 7 Table 4. Change in Persons Served ....................................................................................................................... 8 Table 5. Future Residential Development ............................................................................................................ 8 Table 6. Future Non-Residential Development .................................................................................................... 9 Table 7. Future Development Summary............................................................................................................... 9 Table 8. Total Assessed Value of Future Residential Development ................................................................... 11 Table 9. Undeveloped Residential Acreage Expected to Develop...................................................................... 11 Table 10. Incremental Assessed Value of Future Residential Development ...................................................... 11 Table 11. Property Tax Revenue Generated by Future Residential Development............................................. 12 Table 12. Total Assessed Value of Future Non-Residential Development ......................................................... 12 Table 13. Undeveloped Non-Residential Acreage Expected to Develop ............................................................ 13 Table 14. Incremental Assessed Value of Future non-Residential Development .............................................. 13 Table 15. Property Tax Revenue Generated by Future Non-Residential Development ..................................... 13 Table 16. Property Tax Revenue Generated by Future Development ............................................................... 13 Table 17. Incremental Property Tax in Lieu of VLF Ratio .................................................................................... 14 Table 18. Property Tax in Lieu of VLF Revenue .................................................................................................. 14 Table 19. Projected Documentary Transfer Tax Revenue .................................................................................. 15 Table 20. Residential Sales Tax Revenue ............................................................................................................ 16 Table 21. Sales Tax Revenue Generated by Future Employees .......................................................................... 16 Table 22. Sales Tax Revenue Generated by Commercial Development ............................................................. 17 Table 23. Sales Tax Revenue Generated by Future Development ..................................................................... 17 Table 24. Other City Revenue ............................................................................................................................. 18 Table 25. Other City Revenue per Person Served .............................................................................................. 19 Table 26. Future Development Other City Revenue .......................................................................................... 19 Table 27. Total Future Development Revenue ................................................................................................... 20 Table 28. Future Development Revenue Applicable to Public Safety ................................................................ 20 Table 29. Current Public Safety Expenditures Summary .................................................................................... 21 Table 30. Current Public Safety Service Expenditures Per Person Served ......................................................... 21 Table 31. Required Increase in Firefighter Personnel ........................................................................................ 22 Table 32. Required Increase in Firefighter Personnel Expenditure .................................................................... 23 Table 33. Increase in Fire Protection Services Personnel and Apparatus Expenditure ...................................... 23 Table 34. Increase in Fire Protection Services Personnel and Appartus Expenditure per Person Served ......... 24 Table 35. Code Enforcement Services per Future Population Served ................................................................ 24 Table 36. Total Expenditures per Future Person Served .................................................................................... 25 Table 37. Total Projected Future Development Expenditures ........................................................................... 25 Table 38. Future Development Overall Fiscal Impact......................................................................................... 26 Table 39. Future Development Fiscal Impact by Development Type ................................................................. 26 Table 40. Proposed CFD Special Tax Rates ......................................................................................................... 28

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Packet Pg. 248 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 1 SECTION 1 | INTRODUCTION
The City of Patterson (the “City”) is undertaking a comprehensive review of the net fiscal impact that would be placed upon the City’s Police and Fire Protection Services (“Public Safety Services”) based upon the potential future development or redevelopment throughout the City. To summarize, our review of the revenues projected to be generated by future development, as compared with the additional costs the City will incur to provide recurring Public Safety Services, indicates that projected single family residential, multi-family residential, and industrial development will produce an overall negative fiscal impact and commercial development will produce an overall positive fiscal impact for the City.

This fiscal impact report will provide a background of the projected future development, financial information, and recommended actions for the City’s consideration. To accomplish this objective, the report includes the following information:
 Background information. The introductory portion of the report focuses on the City, as well as the public services and operations under review.
 Revenues. The revenue section of the report identifies the various revenue sources and the potential recurring revenues produced from projected future development, given certain reasonable assumptions.
 Expenditures. The expenditures section of the report identifies the estimated recurring cost burden placed upon City Public Safety Services operations as a result of the projected future development.  Fiscal Impact. Using identified projected revenues and allocated expenditures, this section of the report identifies the overall fiscal impact on City Public Safety Services operations resulting from projected future development. Fiscal impacts are addressed on a land use basis in the aggregate and further on a per-unit basis. Depending on the objectives of the analysis, the per-unit factor may be on a per person served, per dwelling unit, per parcel, and/or per square foot or acre basis.  Recommendations. The report concludes with a summary of findings and recommendations for the City to consider.

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2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 2 SECTION 2 | BACKGROUND
The following is a description of the Public Safety Services carried out by the City. This report refers to these two programs cumulatively as the “Public Safety Services”.

Police Program
The mission of the Patterson Police Department is to serve all the citizens of Patterson with loyalty, integrity, and professionalism. The Patterson Police Department is dedicated to keeping the City of Patterson a safe and nurturing place to live and raise a family. The goal of the Department is to provide equal treatment to all citizens, protection of life, property and to maintain order in a professional but effective manner through positive interaction with the citizens of Patterson.

In 1998 the City of Patterson Police Department was consolidated into the Stanislaus County Sheriff’s Department, resulting in the formation of Patterson Police Services of the Stanislaus County Sheriff’s Department. The Police Department is responsible for the public safety related to the enforcement of local and state laws. The department works in partnership with other agencies and departments to prevent crime and to improve the quality of life for the residents of the City. Currently, Patterson Police Services provides the City of Patterson with a wide range of municipal law enforcement services including, but not limited to; Administration, Patrol, Traffic Enforcement, Investigations, Records Management, Training, Recruitment, Specialized Enforcement Teams, and Citizen Volunteer Programs. The Department fields six patrol deputies during the peak hours of the day, which is augmented by four detectives, three traffic officers, a community service deputy, and a school resource officer. Additionally, the police department is supplemented by two community service officers and three records clerks.

The members of the Patterson Police Department are dedicated to serving and protecting the community through the highest standards of professionalism and ethical conduct by enforcement, prevention, and education in partnership with the community. In 2020, the department responded to approximately 13,000 calls for service, arrested 457 people for various crimes and executed over 200 search warrants.

Fire Safety Program
The mission of the Patterson Fire Department (PFD) is to protect life and property by providing all-risk emergency services to the citizens of the City’s community 24 hours a day, 7 days a week, 365 days a year.

The Operations Division is responsible for providing a coordinated and organized response to emergencies and other requests for service. The division is comprised of emergency response personnel and equipment.

The daily emergency response staffing for the entire City is 6 personnel. This staffing includes a Chief Officer, 2 Captains, 2 Engineers and 2 Firefighters/Medics. The City provides a full range of emergency response services including but not limited to; emergency medical services, structural fire suppression, wildland urban interface fire suppression, hazardous materials incidents, Urban Search and Rescue, water rescue, vehicle extrication, technical rescue as well as basic life support medical services. As of 2016, Advanced Life Support (ALS) is provided through City Firefighters/Medics.

Through an automatic-aid agreement, the PFD also provides all-risk emergency services to portions of the West Stanislaus Fire Protection District service area. The department provides a wide variety of services to an expanding and diverse population.

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Packet Pg. 250 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 3 Emergency response personnel respond to almost 1,600 incidents annually, of which approximately 80% are medical in nature, ranging from motor vehicle accidents and elderly falls to childbirths and heart attacks. The Operations Division often provides non-emergency customer service when there is no other public agency or private firm willing or available to assist. The Operations Division also conducts routine fire inspections on buildings in the City as well as servicing and testing the cities nearly 900 fire hydrants.

Although not included in the Division 400 Fire budget, Code Enforcement Services are required as part of the Fire Safety Program. Therefore, Code Enforcement Division 300 has also been recognized in this analysis.

Special Financing Districts
There are three Special Financing Districts that contribute towards Public Safety Services revenue, as detailed below.

PATTERSON GARDENS FIRE SUPPRESSION ASSESSMENT
The Patterson Gardens Fire Suppression Assessment (the “Assessment” or “Assessment District”) was formed by the City to fund fire suppression services. The Maximum Assessment per parcel that may be levied annually on developed property increases each fiscal year after the base year by an inflation factor equal to the change in April to April All Urban Consumer Price Index (CPI) for the San Francisco-OaklandSan Jose area.

For Fiscal Year 2020-21, there were 1,009 parcels within the Assessment District’s boundary. As of June 1, 2020, there were 984 parcels levied at the maximum assessment rate special tax of $524.27, for a total levy amount of $516,563.64. Currently, of the amount collected annually through the Assessment, an estimated $500,000 is transferred annually to Fire Station 2 (Fund 190) and the remaining amount is used for administrative expenses associated with the Assessment.

CFD NO. 2015-2
The West Patterson Financing Authority (the “Authority”) CFD No. 2015-2 was created to fund public safety and fire protection services. It was established pursuant to a Resolution of Formation adopted by the Authority on July 7, 2015. A successful landowner election authorized the levy of a Mello-Roos special tax on taxable property within CFD No. 2015-2. The services funded by the special tax are in addition to services provided in the territory of the CFD before the date of creation of the CFD, and do not supplant services already available within the CFD territory.

The maximum special tax rates are adjusted every July 1 by the All Urban Consumer Price Index (CPI) for the San Francisco-Oakland-San Jose region that occurred in the one-year period concluding with April 30 of the prior fiscal year. As of June 1, 2020, there was one parcel levied a total amount of $90,459. Currently, of the amount collected annually through the special tax, an estimated $85,000 is transferred annually to Fire Station 2 (Fund 190) and the remaining special tax collections are used for administrative expenses associated with CFD No. 2015-2.

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Packet Pg. 251 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 4 CFD NO. 2003-1
Community Facilities District No. 2003-1 (Public Safety/Fire Protection Services) (the “District”) was formed by the City to finance all direct and incidental costs related to providing public safety within the District with the first priority being fire and emergency medical service. More specifically: (i) fire protection and suppression services; (ii) emergency medical services including ambulatory services; (iii) community information with regard to public safety; (iv) earthquake and other emergency relief programs; and (v) other public safety services, including police protection services. The services financed by the District are in addition to services provided in the territory of the District before the date of creation of the District, and do not supplant services already available within the District. The services funded by the special tax are in addition to services provided in the territory of the CFD before the date of creation of the CFD, and do not supplant services already available within the CFD territory.

Territory was added to the Future Annexation Area of the District so that additional annexations can be accomplished under a streamlined process. The Maximum Special Tax that may be levied annually on Taxable Property increases each fiscal year after the base year by an inflation factor which is the April to April All Urban Consumer Price Index (CPI) for the San Francisco-Oakland-San Jose area. For Fiscal Year 2020-21, there were 1,775 parcels within the District’s boundary. As of June 1, 2020, there were 1,554 parcels levied at the maximum special tax of $543.87, for a total levy amount of $1,183,027.60. Currently, all of the annual levy revenues are applied towards Fire Station #2 expenditures.

CFD No. 2003-1 is currently running an annual deficit. Expenditures exceed revenues on an annual basis by approximately $900,000 and Fund 190 is currently running a large negative fund balance. The District is currently levied at the maximum special tax rate, therefore there is no ability to recover these funds from the District. This is discussed further below.

Public Safety Services Budgets
The Public Safety Services Budgets are split between the General Fund (Fire – Division 400, Code – Division 300 and Police – Division 500) and Fund 190 (Fire Station #2). The Police and Code Enforcement budgets are housed within the General Fund. Fire Station #1 is also housed within the General Fund.

The City receives two annual reimbursements related to shared staff resources. Stanislaus County (“County”) utilizes City Fire Personnel for a strike team to put out fires. The estimated Fiscal Year 2020-21 reimbursement amount is $425,569. The City also receives an annual reimbursement related to General Fund staff shared with Fire Station #2. Currently, the Fiscal Year 2020-21 annual transfer amount is $482,360 to cover 40% of those shared staff resources with the General Fund.

Fire Station #2 is not budgeted under the General Fund, but rather under Fund 190. Fire Station #2 receives revenues from all three of the Special Financing Districts discussed above. Currently, the fire station budget is running a deficit of approximately $900,000 annually. As a result, Fund 190 is running a high negative fund balance.

Because CFD 2003-1 is already being taxed at the maximum special tax rate, the General Fund is continuing to accrue a large receivable. To address this annual expenditure budget deficit, the City’s General Fund will begin contributing $900,000 annually to Fund 190 beginning in Fiscal Year 2022-23 to offset the ongoing annual expenditure deficit.

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Packet Pg. 252 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 5 Fiscal Impact Considerations
It is important to evaluate the contributions and demands that future development will place upon a public agency’s General Fund. To determine the potential positive or negative fiscal impacts placed upon the City by projected future development, this fiscal impact analysis is designed to quantify the approximate cost of Public Safety Services provided by the City to its residential and employee population. This fiscal impact analysis assumes that projected future development will impact the City’s Public Safety Services in a similar manner as existing development within the City. In addition, this analysis recognizes that enhanced levels of Public Safety Services are needed to provide an optimal level of service to populations within future residential and non-residential development. This report culminates in a recommendation to establish a funding source able to fund enhanced levels of Public Safety Services for projected future development.

To determine the projected future development’s overall fiscal impact on City Public Safety Services, this fiscal analysis focuses on the recurring revenue produced from projected future development, compared to the increased demands placed upon the City’s recurring Public Safety Services operational budget funded through the General Fund. Current-day dollar values are used in this analysis due to the inability to project revenues and expenditures at the time of buildout with accuracy. Furthermore, this analysis makes no assumptions as to when buildout of any projected future development is set to occur. Revenue estimates for this fiscal analysis do not include government transfers or one-time development impact fees that are paid to offset additional burdens placed upon public infrastructure or any economic impacts that result from the construction of the development. Similarly, the expenditure section of the analysis excludes certain government transfers and any capital allocations directed towards public infrastructure.

Analysis Methodology
The revenue portion of the fiscal impact analysis focuses on various taxes, fees, and other City revenues eligible to be allocated to the City’s Public Safety Services program. The expenditure portion of the fiscal impact analysis focuses solely on the City’s Public Safety Services expenditures.

There are several industry-accepted methods for allocating a public agency’s revenues and expenditures to future development. This analysis largely focuses on two industry-standard approaches: the case study approach and the multiplier approach. Both approaches are summarized below.

CASE STUDY APPROACH
When data used in a fiscal impact analysis is specific to the analysis itself and not dependent upon a generalized multiplier such as the number of residents, employees, etc., the case study approach is utilized. The case study approach relies on development-specific data to estimate the fiscal impacts of the projected future development. Data used in the case study approach may include assessed valuations, property turnover rates, residential and employee populations, household incomes, estimated sales, and retail expenditures.

MULTIPLIER APPROACH
The multiplier approach is used in this fiscal impact analysis when the relationship between revenues or expenditures generated from projected future development is difficult to quantify. This approach anticipates that certain revenues and expenditures are indicators of future anticipated revenues and

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Packet Pg. 253 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 6 expenditures, which can be quantified based upon changes in the number of persons served. To apply this approach, this analysis determines an average revenue or expenditure amount on a per-person served basis. Depending on the type of revenue or expenditure, persons served can include residents, employees, or a combination of both.

City Persons Served
To best utilize the multiplier approach in the fiscal impact analysis and to allocate applicable revenues and expenditures, City population information is needed. The City’s existing residential and employee population figures are identified in the following section.

RESIDENTIAL POPULATION
City population data was obtained from the State of California’s Department of Finance1. According to the most recent information available, the January 2020 total estimated residential population of the City is 23,074 residents.

EMPLOYEE POPULATION
The City’s employee population data was obtained from the Employment Development Department March 2020 Benchmark (dated April 16, 2021).2
The City's estimated total employee population is 9,900 employees.

PERSONS SERVED
Using the residential and employee population estimates provided above, the total number of persons currently served within the City can be determined. When establishing the total number of persons served within an area, it should be noted that the employee population does not have the same impacts that the residential population has on an agency’s public services. While the exact service demand relationship between an employee and a resident is often difficult to measure, a relationship of one-half employee to one resident is common fiscal practice. This 50% employee adjustment suggests that a resident will have twice the impact on a public agency’s revenues and services than that of an employee. Applying this 50% adjustment to the City’s existing employee population base, the total number of persons served within the City is provided in the table on the following page.

TABLE 1. CITY PERSONS SERVED
Residential
Population Served
Employee
Population Served (1)
Current
Persons Served
23,074 4,950 28,024
(1) Adjusted to reflect 50% of the total employee population of 9,900.

Based upon the City’s residential population and adjusted employee population, the total number of persons currently served within the City is 28,024 persons. 1 The State of California Department of Finance demographics estimates, forecast for 2020 2 Employment Development Department Monthly Labor Force Data for the City of Patterson, March 2020 Benchmark

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Packet Pg. 254 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 7 Future City Persons Served

FUTURE RESIDENTIAL POPULATION
The Stanislaus Council of Governments (“StanCOG”) prepared a 2018 Regional Demographic Forecast Report3 (“2018 StanCOG Report”) which estimates that by 2045 the City’s total residential population will increase to approximately 43,577 residents.

FUTURE EMPLOYEE POPULATION
According to the 2018 StanCOG Report, the projected employment by 2020 was 4,851. However, as mentioned above, the most recent Employment Development Department figures estimate the employee population to be 9,900. In reviewing the annual employee growth percentages in the 2018 StanCOG Report, from 2020-2045, it is conservatively estimated that there will be annual employee growth of 2%. Applying this 2% annual growth percentage through 2045, the estimated employee population in 2045 is 16,242.

TABLE 2. FUTURE CITY EMPLOYEE POPULATION
Description Value
Current Employee Population 9,900
Annual Growth Rate 2%
2045 Estimated Employee Population (1) 16,242
(1) Equal to (2020 Employee Population) x (1 + 2%)^25.

FUTURE PERSON SERVED
Based upon the City’s projected future residential population and adjusted employee population, the total number of future persons served within the City is 51,698 persons. The following tables present the City’s future persons served and change in residential and employee population.

TABLE 3. FUTURE CITY PERSONS SERVED
Future Residential
Population
Future Employee
Population (1)
Future
Persons Served
43,577 8,121 51,698
(1) Represents 50% of the total future employee population of 16,242.

The following table presents the City’s projected change in residents, employees, and persons served. 3 Regional Transportation Plan Sustainable Communities Strategies, Stanislaus Council of Governments, August 15, 2018

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Packet Pg. 255 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 8 TABLE 4. CHANGE IN PERSONS SERVED
Description Value
Change in Residential Population 20,503
Change in Employee Population (1) 6,342
Change in Persons Served 23,674
(1) Non-adjusted figures listed.

Future Development

FUTURE RESIDENTIAL DEVELOPMENT
To estimate the number of residential units that will be required to house the projected increase in the residential population, the City’s average household size and amount of undeveloped property within the City currently planned for residential use are considered.

Per the U.S. Census Bureau July 1, 2019, population estimates for the City, the average household size within the City is 3.70 persons per household. This household size is applied to projected single family residential (“SFR”) development and reduced to 80% for multi-family residential (“MFR”) development.

According to County Secured Roll data dated January 2021, of vacant land within the City zoned for residential use, approximately 84% will be dedicated to SFR development and 16% will be dedicated to MFR development. As such, this analysis assumes that 84% of the increase in the City’s residential population will be housed in SFR developments and 16% will be housed in MFR developments.

The number of SFR and MFR units projected to be developed given the increase in the City’s population is calculated below.

TABLE 5. FUTURE RESIDENTIAL DEVELOPMENT
Description SFR MFR
Change in Residential Population (1) 17,133 3,370
Persons per Dwelling Unit (2) 3.70 2.96
Projected Number of Residential Units: (3) 4,631 1,139
(1) 86% of Change in Residential Population identified in Table 4 applied to SFR and 14% applied to MFR. (2) SFR based upon the U.S. Census Bureau July 1, 2019, Quickfacts. SFR figure multiplied by 80% to arrive at MFR figure. MFR figure is estimated and subject to change. (3) Equal to (Change in Residential Population) / (Persons per Dwelling Unit), rounded to the nearest whole number.

FUTURE NON-RESIDENTIAL DEVELOPMENT
To estimate the amount of non-residential development that will lead to the projected increase in the City’s employee population, average employees per building square feet, and the amount of undeveloped property within the City currently planned for commercial (“Commercial”) and industrial (“Industrial”) use are considered.

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Packet Pg. 256 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 9 In reviewing multiple buildout methodology reports from neighboring areas, including an Association of Bay Area Governments Non-Residential Buildings Analysis (“ABAG Analysis”),4 on average Commercial development employs one person for every 335 building square feet and Industrial development employs one person for every 733 building square feet. According to Stanislaus County Secured Roll data dated January 2021, of vacant land within the City zoned for non-residential use, approximately 56% will be dedicated to Commercial development and 44% will be dedicated to Industrial development. Thus, this analysis assumes that 56% of the increase in the City’s employee population will be employed by businesses classified as Commercial and 44% will be employed by businesses classified as Industrial.

The amount of Commercial and Industrial building square feet projected to be built in the City is calculated in the following table.

TABLE 6. FUTURE NON-RESIDENTIAL DEVELOPMENT
Description Commercial Industrial
Change in Employee Population (1) 3,563 2,779
Average Building Square Footage per Employee (2) 335 733 Projected Building Square Footage: (3) 1,193,621 2,036,972 (1) 56% of Change in Employee Population identified in Table 4 applied to Commercial and 44% applied to Industrial. (2) Per the ABAG Analysis.
(3) Equal to (Change in Employee Population) x (Average Building Square Footage per Employee), rounded to the nearest whole number.

FUTURE DEVELOPMENT SUMMARY
A summary of the change in residential and employee population as a result of future development is presented in the following table.

TABLE 7. FUTURE DEVELOPMENT SUMMARY
Description SFR (1) MFR (1) Commercial (2) Industrial (2) Change in Population 17,133
Residents
3,370
Residents
3,563
Employees
2,779
Employees
Projected Through 2045 4,631
Units
1,139
Units
1,193,621
Bldg. Sq. Ft.
2,036,972
Bldg. Sq. Ft.
(1) See Table 5.
(2) See Table 6.
4 ABAG Non-Residential Buildings Analysis, Erin Wardell, Tara Weidner, PB, November 28, 2011

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Packet Pg. 257 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 10 SECTION 3 | REVENUE ESTIMATE
To carry out the goals and objectives of the City-provided Public Safety Services, the City relies on revenue received from a variety of sources. City revenue sources include property tax revenue, property tax in lieu of vehicle license fees, sales tax revenue, revenue from additional taxes, fines, fees, forfeitures, and other revenue sources. To determine the estimated total revenue generated from future development, the case study approach is predominantly used in this analysis. The multiplier approach is used to allocate certain types of revenue to future development when specific data needed to utilize the case study approach is not readily available.

Property Tax Revenue
Under California law, non-exempt property pays an ad valorem property tax equal to 1% of the assessed value of the property. Any additional voter-approved taxes or assessments will result in a total property tax rate burden that can exceed 1% of the property’s assessed value. The property tax revenue received from the 1% ad valorem property tax rate is then allocated to various overlapping public agencies based upon their authorized allocation for each tax rate area (“TRA”). The City is located within several TRAs and per the City’s 2020 Comprehensive Annual Financial Report (“2020 CAFR”), the City receives approximately 18.877% of the 1% ad valorem property tax revenue.

The total assessed value of the projected future development types is calculated below, followed by a calculation of the incremental assessed value and property tax revenue expected to be generated for the City.

RESIDENTIAL DEVELOPMENT
Property is subject to the 1% ad valorem tax rate unless it can qualify for an exemption under existing California laws. Certain types of property that are granted this property tax exemption, also known as the Welfare Exemption, include hospitals, universities, churches, affordable housing, and other non-profits. If the Welfare Exemption is granted, the property will not be subject to the 1% ad valorem property tax.

However, the property may still be subject to other assessments, taxes, and charges levied by local governments. For purposes of this analysis, it is assumed that none of the projected future SFR and MFR development will qualify for the Welfare Exemption.

To calculate the amount of property tax revenue projected to be generated for the City by future SFR and MFR development, the median sales price of each property type as of April 2021 is considered. For purposes of this analysis, it is assumed that all residential units will apply and qualify for a Homeowner Exemption which reduces the assessed value of each unit by $7,000.

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Packet Pg. 258 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 11 TABLE 8. TOTAL ASSESSED VALUE OF FUTURE RESIDENTIAL DEVELOPMENT Description SFR MFR
Median Price per Unit (1) $465,000 $240,000
Homeowners Exemption (7,000) (7,000)
Assessable Value per Unit (2) 458,000 233,000
Units (3) 4,631 1,139
Total Assessed Value: (4) $2,120,774,670 $265,281,850
(1) Per movoto.com Market Trends and Statistics for the City as of April 23, 2021. (2) Equal to (Median Price per Unit) – (Homeowners Exemption). (3) Calculated in Table 5.
(4) Equal to (Assessable Value per Unit) x (Units).

Undeveloped land zoned for residential use currently generates a level of property revenue for the City. For purposes of assigning base assessed value to the property that will contain the projected future SFR and MFR development, it is assumed that 80% of currently undeveloped property will develop.

TABLE 9. UNDEVELOPED RESIDENTIAL ACREAGE EXPECTED TO DEVELOP Description Acreage Assessed Value
Total Undeveloped Acreage (1) 225.16 $14,569,081
% Expected to Develop to Contain
Projected Future SFR & MFR Development (2) 80% 80%
Amount Expected to Develop: (3) 180.13 $11,655,265
(1) Per County secured roll assessed valuation data as of January 2021 reflecting valuation as of January 2020. (2) Estimated; subject to change.
(3) Equal to (Total Undeveloped Acreage) x (80%).

This analysis assumes that of the undeveloped land expected to develop, 84% of the land will be designated for SFR development and 16% for MFR development. Given this distribution, the incremental assessed value of projected SFR and MFR development is calculated in the following table.

TABLE 10. INCREMENTAL ASSESSED VALUE OF FUTURE RESIDENTIAL DEVELOPMENT Description SFR MFR
Total Assessed Value (1) $2,120,774,670 $265,281,850
Estimated Current Assessed Value (2) 9,739,474 1,915,791 Incremental Assessed Value: (3) $2,111,035,196 $263,366,060 (1) Calculated in Table 8.
(2) Assessed value of property expected to develop identified in Table 9 split 84% to SFR and 16% to MFR. (3) Equal to (Total Assessed Value) – (Estimated Current Assessed Value).

The amount of property tax revenue expected to be generated by projected residential development is presented in the following table.

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Packet Pg. 259 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 12 TABLE 11. PROPERTY TAX REVENUE GENERATED BY FUTURE RESIDENTIAL DEVELOPMENT Description SFR MFR Total
Incremental Assessed Value $2,111,035,196 $263,366,060 $2,374,401,256 1% Ad Valorem (1) 21,110,352 2,633,661 23,744,013
Projected Property Tax Revenue: (2) $3,985,001 $497,156 $4,482,157 (1) Equal to (Incremental Assessed Value) x (1.00%).
(2) Equal to (1% Ad Valorem) x (18.877%).

NON-RESIDENTIAL DEVELOPMENT
To calculate the amount of property tax revenue projected to be generated for the City by future Commercial and Industrial development, the average sales price of each property type was calculated. An average price per building square foot was calculated for each property type using listing price data of property in and immediately surrounding the City listed for sale as of the date of this report5. These averages were then multiplied by the projected building square feet of future nonresidential development to obtain the projected assessed value of future Commercial and Industrial property.

TABLE 12. TOTAL ASSESSED VALUE OF FUTURE NON-RESIDENTIAL DEVELOPMENT Description Commercial Industrial
Average Price per Building Sq. Ft. (1) $149.24 $74.36
Projected Building Sq. Ft. (2) 1,193,621 2,036,972
Total Assessed Value: (3) $178,138,501 $151,468,527
(1) Per the online Commercial real estate marketplace LoopNet.com, see footnote 5. (2) Calculated in Table 6.
(3) Equal to (Average Price per Building Sq. Ft.) x (Projected Building Sq. Ft.).

Undeveloped land zoned for non-residential use currently generates a level of property tax revenue for the City. For purposes of assigning current assessed value to property that will contain the projected future Commercial and Industrial development, it is assumed that 80% of currently undeveloped property will develop.
5 Listing price data drawn from the online Commercial real estate marketplace LoopNet.com. List price data as of the date of this report of Commercial and Industrial property for sale within the City and the City of Modesto were used in this analysis.

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Packet Pg. 260 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 13 TABLE 13. UNDEVELOPED NON-RESIDENTIAL ACREAGE EXPECTED TO DEVELOP Description Acreage Assessed Value
Total Undeveloped Acreage (1) 313.54 $37,016,219
% Expected to Develop to Contain
Projected Future Non-Residential Development (2) 80% 80% Amount Expected to Develop: (3) 250.83 $29,612,975
(1) Per County Secured Roll data dated January 2021.
(2) Estimated; subject to change.
(3) Equal to (Total Undeveloped Acreage) x (80%).

The incremental assessed value of projected future non-residential development is calculated in the following table.

TABLE 14. INCREMENTAL ASSESSED VALUE OF FUTURE NON-RESIDENTIAL DEVELOPMENT Description Commercial Industrial
Total Assessed Value (1) $178,138,501 $151,468,527
Total Estimated Current Value (2) 16,637,093 12,975,882 Incremental Assessed Value: (3) $161,501,408 $138,492,645 (1) Calculated in Table 12.
(2) Assessed value of property expected to develop from Table 13, split 56% to Commercial and 44% to Industrial. (3) Equal to (Total Assessed Value) – (Estimated Current Assessed Value).

The amount of property tax revenue expected to be generated by projected future non-residential development is presented in the following table.

TABLE 15. PROPERTY TAX REVENUE GENERATED BY FUTURE NON-RESIDENTIAL DEVELOPMENT Description Commercial Industrial Total
Incremental Assessed Value $161,501,408 $138,492,645 $299,994,054 1% Ad Valorem (1) 1,615,014 1,384,926 2,999,941
Projected Property Tax Revenue: (2) $304,866 $261,433 $566,299 (1) Equal to (Incremental Assessed Value) x (1.00%).
(2) Equal to (1% Ad Valorem) x (18.877).

PROPERTY TAX SUMMARY
A summary of the property tax revenue projected to be generated by future residential and non-residential development is provided in the following table.

TABLE 16. PROPERTY TAX REVENUE GENERATED BY FUTURE DEVELOPMENT SFR MFR Commercial Industrial
Total Property Tax
Revenue
$3,985,001 $497,156 $304,866 $261,433 $5,048,456

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Packet Pg. 261 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 14 Property Tax in Lieu of Vehicle License Fee (“VLF”) Revenue Property tax in lieu of VLF is revenue that the City receives in addition to the City’s share of property tax revenues. In 2004, the California Legislature permanently reduced the VLF rate from two percent to 0.65% and compensated cities and counties for their revenue loss with a like amount of property taxes, dollar-fordollar. A public agency’s property tax in lieu of VLF revenue allocation changes in proportion to the growth or decline in the gross assessed valuation for that public agency. Therefore, to determine the anticipated amount of property tax in lieu of VLF to be generated from future development, a ratio of the budgeted property tax in lieu of VLF to the City’s total secured assessed value is determined. Using information from the January 2021 County Assessor’s secured roll parcel data as well as the Fiscal Year 2020-21 Budget, the estimated incremental property tax in lieu of VLF ratio is calculated below.

TABLE 17. INCREMENTAL PROPERTY TAX IN LIEU OF VLF RATIO Description Amount
2020-2021 Total City Secured Assessed Value $2,145,749,268 2020-2021 Budgeted Property Tax in Lieu of VLF 2,000,000 Property Tax in Lieu of VLF Ratio: 0.093%
The property tax in lieu of VLF ratio can then be applied to the incremental assessed value of the projected future development presented in the Property Tax Revenue section of this report to determine the amount of property tax in lieu of VLF revenue expected to be generated from projected future development.

TABLE 18. PROPERTY TAX IN LIEU OF VLF REVENUE
Description
Incremental
Assessed Value (1)
Property Tax in Lieu
of VLF Ratio
Property Tax in Lieu
of VLF Revenue (2)
SFR $2,111,035,196 0.093% $1,963,263
MFR 263,366,060 0.093% 244,930
Commercial 161,501,408 0.093% 150,196
Industrial 138,492,645 0.093% 128,798
Total Property Tax in Lieu
of VLF Revenue: $2,674,395,309 $2,487,188
(1) Calculated in Tables 10 and 14.
(2) Equal to (Incremental Assessed Value) x (Property Tax in Lieu of VLF Ratio).

Documentary Transfer Tax Revenue
When property is sold, a documentary transfer tax is charged. The documentary transfer tax is charged at a rate of $0.55 per $500 of assessed value, or $1.10 per $1,000 of assessed value. This transfer tax is then split between the City and the County. To determine the annual documentary transfer tax, the estimated property turnover rate must be considered. This analysis assumes that SFR and MFR units will turnover approximately every 13 years, which results in an annual turnover rate of about 8%. Commercial and Industrial land uses typically have minimal ownership turnover. However, to consider the potential for land use turnover, a conservative estimate of once every 20 years, or an annual turnover rate of 5%, is applied in this analysis to the projected non-residential development. Utilizing the estimated incremental assessed

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Packet Pg. 262 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 15 value of projected future development and the estimated annual turnover rates, the City’s share of the documentary transfer tax is calculated in the following table.

TABLE 19. PROJECTED DOCUMENTARY TRANSFER TAX REVENUE
Description SFR MFR Commercial Industrial
Incremental Assessed Value $2,111,035,196 $263,366,060 $161,501,408 $138,492,645 Estimated Annual Turnover
Rate (1) 8% 8% 5% 5%
Annual Turnover Estimated
Value $168,882,816 $21,069,285 $8,075,070 $6,924,632
Annual Turnover Estimated
Value / $1,000 $168,883 $21,069 $8,075 $6,925
Documentary Transfer Tax
Rate per $1,000 (2) $0.55 $0.55 $0.55 $0.55
Documentary Transfer Tax
Revenue: $92,886 $11,588 $4,441 $3,809
(1) Source: “Latest Calculations Show Average Buyer Expected to Stay in Home 13 Years”, Economic and Housing Policy, National Association of Homebuilders.
(2) The $1.10 tax rate split $0.55 to the County and $0.55 to the City.

Sales Tax Revenue
The minimum combined sales tax rate for the City of Patterson is 7.875%. The California sales tax rate is currently 7.25% and the County sales tax rate is 0.625%.

RESIDENTIAL SALES TAX REVENUE
To project the amount of potential sales tax revenue to be generated from the future residential population, household income is considered. Based on information obtained from the U.S. Census Bureau, the median household income for the City is $66,233 (based upon 3.70 persons per household). For purposes of this analysis, it is assumed that the average persons per household of a MFR Dwelling Unit is

2.96 (3.70 * 80%). Therefore, the estimated household income for Multi-Family Residential units is $51,830.

Per the State Board of Equalization, approximately 29.5% of a household’s spending is spent on taxable retail goods. This percentage is discounted by 35% to attempt to account for purchases made outside of City boundaries and shifts in taxable sales from one point of sale to another within the City. The estimated sales tax revenue generated by projected future households is calculated in the following table.

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Packet Pg. 263 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 16 TABLE 20. RESIDENTIAL SALES TAX REVENUE
Description SFR MFR
Median Household Income $69,233 $51,830
Percentage of Income Spent on Taxable Retail
Sales per Household (1) 19.18% 19.18%
Income Spent on Taxable Retail Sales
Within City per Household (2) $13,275 $9,938
Number of Households (3) 4,631 1,139
Total Future Resident Sales Tax Revenue: (4) $614,701 $113,149 (1) 29.5%, per BOE.gov household spending for California taxable retail goods, discounted by 35% to account for shifts in taxable sales and purchases made outside of the City boundaries. Estimate; subject to change. (2) Equal to (Median Household Income) x (Percentage of Income Spent on Taxable Retail Sales per Household). (3) Calculated in Table 5.
(4) Equals (Income Spent on Taxable Retail Sales per Household) x (Number of Households) x (1.00%).

EMPLOYEE SALES TAX REVENUE
In addition to the increased residential population, the increase in employees resulting from the projected future development will generate a certain amount of sales tax revenue for the City. The International Council of Shopping Centers conducted a survey6 that evaluated the average spending habits of the workforce. The survey determined that the average employee within an urban market spends about $4,695 per year on taxable goods and services. While personal spending is unique to each individual, this analysis assumes that approximately 75% of the employee’s annual spending will be on taxable purchases that will occur near their place of employment within the City’s boundaries. Using this information, the estimated sales tax revenue generated from future employees is calculated in the following table.

TABLE 21. SALES TAX REVENUE GENERATED BY FUTURE EMPLOYEES Description Commercial Industrial Amount
Average Annual Taxable Spending per Employee (1) $4,695 $4,695 N/A Number of Future Employees (2) 3,563 2,779 N/A
Estimated % of Taxable Sales within City (3) 75% 75% N/A Future Employee Taxable Sales within City (4) 12,545,044 9,784,343 $22,329,387 Total Future Employee Sales Tax Revenue: (5) 125,450 97,843 $223,294 (1) Drawn from a survey conducted by The International Council of Shopping Centers. (2) Identified in Table 6.
(3) Estimated; subject to change.
(4) Equal to (Average Annual Taxable Spending per Employee) x (Number of Future Employees) x (75%). (5) Equal to (Future Employee Taxable Sales within City) x (1.00%).

NON-RESIDENTIAL SALES TAX REVENUE
Sales tax revenue will be generated from taxable sales that occur within future non-residential development. Economic activity within future Industrial development may generate sales tax revenue, 8 International Council of Shopping Centers, Office-Worker Retail Spending in a Digital Age, 2012

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Packet Pg. 264 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 17 though due to an inability to determine the type of businesses that will reside within future Industrial development, this analysis takes a conservative approach and does not attempt to estimate the amount of sales tax revenue that may be generated by Industrial property.

To best estimate the increase in sales tax revenue that will be generated by future Commercial property, an estimated $390 of taxable sales per square foot is considered based on a report authored by PwC in 2013.7 It is important to note that not all taxable sales generated from future Commercial development will be new taxable sales for the City. There will be a portion of these taxable sales that will shift from one existing place of business within the City to a future Commercial development’s place of business.

Furthermore, a portion of the Commercial sales tax revenue will derive from the future residential and employee population, which is quantified separately in this analysis. Therefore, to account for shifts in taxable sales from one point of sale to another point of sale within the City and separately calculated sales tax revenue from the future residential and employee population, an estimated 50% reduction has been applied. Applying the estimated taxable sales per square foot and the sales tax revenue reduction percentage, the estimated sales tax revenue from the projected Commercial development can be determined.

TABLE 22. SALES TAX REVENUE GENERATED BY COMMERCIAL DEVELOPMENT Description Amount
Estimated Taxable Sales per Square Foot (1) $390
Projected Building Square Footage (2) 1,193,621
Taxable Sales (3) $465,512,135
Future Commercial Development Sales Tax Revenue: (4) $2,327,561 (1) Figure drawn from the Measuring Up Retail Benchmarking Survey prepared by PwC in 2013. Figure is the average of the median sales per square foot figures of various retail categories. (2) Calculated in Table 6.
(3) Equal to (Estimated Taxable Sales per Square Foot) x (Projected Building Square Footage). (4) Equal to (Taxable Sales) x (City Sales Tax rate of 1.00%) x (50%). 50% reduction aims to account for shifts in taxable sales from one point of sale to another point of sale within the City, and separately calculated sales tax from the projected future residential and employee population.

SALES TAX SUMMARY
A summary of the sales tax revenue projected to be generated by future residential and non-residential development is provided in the following table.

TABLE 23. SALES TAX REVENUE GENERATED BY FUTURE DEVELOPMENT Description Sales Tax Revenue
Residential Sales Tax Revenue $727,849
Commercial Sales Tax Revenue 2,453,011
Industrial Sales Tax Revenue 97,843
Total: $3,278,704
7 Measuring Up Retail Benchmarking Survey, PwC Consulting, 2013

9.2.d
Packet Pg. 265 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 18 Other City Revenue
The City receives revenue from sources that have not been previously quantified via the case study and multiplier approach in earlier sections. Other City revenues include fees, fines, penalties, charges for services, and other revenues. For purposes of this fiscal impact analysis, revenues that are not allocated to the projected future development include one-time building and planning permits, charges for services, interest from City investments, special project funds, and short term and non-recurring grants.

The City currently receives revenues from its Cannabis Pilot Project Program. The City has identified recurring revenues specifically attributable to Public Safety services as identified below. Those revenues include funding for two FTE for Public Safety Positions and a portion of an administrative support position, for a total annual revenue amount of $233,278. Additionally, the City receives an annual COPS Grant – AB 3229, a Reimbursement from the State Office of Emergency Services for City Staff supporting the County Strike Team, and a General Fund Reimbursement from Fund 190 for 40% of shared fire personnel staff, which have been removed as those revenues do not change based upon population.

The following table presents the Fiscal Year 2020-21 Other City Revenues derived from the Fiscal Year 2020- 21 City Budget which apply to the projected future development (i.e., categories of revenue expected to be generated by future development).

TABLE 24. OTHER CITY REVENUE
Description
City’s 2020-2021
Budget Amount
Franchise Fee Revenue $220,000
Business License Revenue 123,324
Cannabis Pilot Project Program 233,278
To estimate the overall impact that future development will have on the listed other City revenue sources, it is assumed that the current per capita revenue amounts will serve as the best indicator of the future per capita revenue amounts. Therefore, to best allocate these other City revenues to projected future development, the multiplier approach is utilized.

It was previously identified that the total numbers of persons currently served within the City is 28,024.

Using the number of persons served, the amount of other City revenue per person can be determined. The total other City revenue amounts, the total number of persons served, and the amount per person served are presented in the following table.

9.2.d
Packet Pg. 266 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 19 TABLE 25. OTHER CITY REVENUE PER PERSON SERVED
Description
City’s 2020-2021
Budget Amount
Persons or
Employees Served
in City (1)
Amount per
Person Served
Franchise Fee Revenue $220,000 28,024 $7.85
Business License Revenue 123,324 4,950 24.91
Cannabis Pilot Project Program 233,278 28,024 8.32
Total: $576,602
(1) The Amount per Person Served for Business License Revenue is calculated using the current employee population count. Amount per Person Served for Franchise Fee Revenue and Cannabis Pilot Project Program Revenue is calculated using the current persons served count.

To determine the amount of other City revenue allocated to the projected future development, the other City revenue amount per person is multiplied by the increase in persons served within the projected future development. As previously determined in Table 4, the increase in persons served as a result of projected future development is 23,674, which results in a total City revenue amount of approximately $540,788 for the listed revenue categories.

TABLE 26. FUTURE DEVELOPMENT OTHER CITY REVENUE
Description
Increase in
Persons Served (1)
Amount per
Person Served
Other City
Revenue (3)
Franchise Fees 23,674 $7.85 $185,841
Business License 6,342 24.91 157,979
Cannabis Pilot Project Program 23,674 8.32 196,968
Total Other City Revenue: $540,788
(1) See Table 4.
(2) Equal to (Increase in Persons Served) x (Amount per Person Served).

Future Development Revenue Summary
The projected future development within the City will generate City revenue from several different sources.

A portion of the anticipated revenue was calculated based upon the case study approach and the remaining City revenue was allocated to the projected future development using the multiplier approach. A summary of the estimated total City revenues projected to be generated by future development is calculated in the following table.

9.2.d
Packet Pg. 267 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 20 TABLE 27. TOTAL FUTURE DEVELOPMENT REVENUE
Description SFR MFR Commercial Industrial Total
Property Tax $3,985,001 $497,156 $304,866 $261,433 $5,048,456 Property Tax In Lieu of
VLF 1,963,263 244,930 150,196 128,798 2,487,188
Documentary Transfer
Tax 92,886 11,588 4,441 3,809 112,724
Sales Tax 614,701 113,149 2,453,011 97,843 3,278,704
Other City 134,493 26,455 102,740 80,131 343,820
Subtotal Revenue: $6,790,344 $893,279 $3,015,255 $572,014 $11,270,892 Cannabis Pilot Project
Program Revenue: $142,546 $28,039 $14,822 $11,560 $196,968 Projected future development in the City is anticipated to generate approximately $11.6 million in total revenue to support recurring City operations. However, this analysis seeks to determine the net fiscal impact future development has on the portion of the City’s General Fund dedicated to the Public Safety Service program rather than on the City’s General Fund as a whole. In reviewing several years of City budgets, the portion of the total budget allocated to Public Safety services ranged from 43%-49% of the total budget.

Therefore, for purposes of this analysis, 45% of the City’s annual revenues are being allocated to Public Safety Services, which includes Police, Fire and Code Enforcement services. As such, to determine the net fiscal impact future development has on the portion of the City’s General Fund dedicated to the Public Safety Program, the Subtotal Revenue figures calculated in Table 27 are multiplied by 45%. However, because revenues from the Cannabis Pilot Program identified in Table 24 are 100% attributable to Public Safety Services, those revenues have not been discounted, as shown below.

TABLE 28. FUTURE DEVELOPMENT REVENUE APPLICABLE TO PUBLIC SAFETY Revenue SFR MFR Commercial Industrial Total
Subtotal Revenue (1) $6,790,344 $893,279 $3,015,255 $572,014 $11,270,892 Subtotal Revenue
Applicable
to Public Safety: (2)
$3,055,655 $401,975 $1,356,865 $257,406 $5,071,901
Cannabis Pilot Project
Program Revenue $142,546 $28,039 $14,822 $11,560 $196,968 Revenue Applicable
to Public Safety: (3) $3,198,200 $430,015 $1,371,687 $268,967 $5,268,869 (1) Identified in Table 27.
(2) Equal to (Subtotal Revenue) x (45%).
(3) Equal to (Subtotal Revenue) + (Cannabis Pilot Project Program Revenue)

9.2.d
Packet Pg. 268 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 21 SECTION 4 | PUBLIC SAFETY EXPENDITURES ESTIMATE
The future development revenues identified in Section 3 of this report are intended to pay for recurring expenditures related to general City services, which includes Public Safety Services. However, as mentioned, only 45% of the General Fund revenues are allocated to Public Safety Services.

Projected future development will add residents and employees to the City’s existing population base. This residential and employee population increase will place additional demands on existing Public Safety Services provided by the City. To account for the increased costs associated with additional demand, the General Fund Public Safety expenditures must first be identified.

Due to COVID-19 pandemic related impacts to the City’s budget and expenditures, per the City, the Fiscal Year 2019-20 and Fiscal Year 2020-21 expenditures were reviewed and blended to determine the appropriate Adjusted Fiscal Year 2020-21 General Fund Public Safety Service expenditures. Those expenditures are identified in the following table.

TABLE 29. CURRENT PUBLIC SAFETY EXPENDITURES SUMMARY
Description
Fiscal Year 2020-2021
Adjusted Amount
Code Enforcement Costs (Division 300) $273,547
Fire Station 1 Costs (Division 400) 2,893,756
Police Protection Costs (Division 500) 5,831,162
CFD 2003-1 Annual Expenditure Deficit (1) 900,000
Current Public Safety Service Expenditures: $9,898,465
(1) General Fund contribution to CFD 2003-1 to offset the annual expenditure budget deficit.

Public Safety Services serve the City’s residential and employee population. As such, the calculated Current Public Safety Service Expenditures are divided by the City’s current persons served to arrive at a Current Public Safety Service Expenditures per person served amount.

TABLE 30. CURRENT PUBLIC SAFETY SERVICE EXPENDITURES PER PERSON SERVED Description Value
Current Public Safety Service Expenditures $9,898,465
City Persons Served (1) 28,024
Current Public Safety Service Expenditures
per Person Served: (2) $353.21
(1) Identified in Table 1.
(2) Equal to (Current Public Safety Service Expenditures) / (City Persons Served).

9.2.d
Packet Pg. 269 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 22 Increased Public Safety Services Expenditures
For the City to provide the projected future development the same level of Public Safety Services the current population receives, the City will need to hire additional personnel and purchase and maintain additional apparatus as discussed further below.

Police Protection Services
The City’s current standard level of service is one fully burdened sworn police personnel per 1,000 residents. The City is currently meeting this standard level of service. Additionally, the City has contracted with the County Sheriff’s Department to provide vehicles. The city is currently in the process of finalizing the construction of a new Safety Center designed to house the police department in order to maintain the City’s standard level of service and attract more staff to meet the needs of the growing population.

Fire Protection Services
The City’s current standard level of service is one fully burdened firefighter personnel per 1,000 residents.

The City is not meeting this standard level of service. Currently, the ratio of firefighter personnel to residents is 0.87:1,000. The number of firefighter personnel the City will need to hire to ensure a firefighter personnel to residents ratio of 1.00:1,000 for its projected future population is calculated in the following table. Note that non-whole personnel figures represent positions that are less than full-time.

TABLE 31. REQUIRED INCREASE IN FIREFIGHTER PERSONNEL
Description Value
Current Residential Population 23,074
Current Firefighter Personnel to Residential
Population Ratio (1) 0.00087
Current Firefighter Personnel (2) 20.00
Future Residential Population 43,577
Future Firefighter Personnel Given Current Firefighter
Personnel to Residential Population Ratio (3) 37.77
Optimal Firefighter Personnel to Residential
Population Ratio (4) 0.00100
Optimal Future Firefighter Personnel (5) 43.58
Required Increase in Fire Personnel: (6) 5.81
(1) Equal to 0.87/1,000.
(2) Equal to (Current Residential Population) x (0.00087). (3) Equal to (Future Residential Population) x (0.00087) (4) Equal to 1.00/1,000
(5) Equal to (Future Residential Population) x (0.00100). (6) Equal to (Optimal Future Firefighter Personnel) – (Future Firefighter Personnel Given Current Firefighter Personnel to Residential Population Ratio).

The City has indicated that of its current firefighter personnel, approximately 40% are Chief and Captain Personnel and approximately 60% are Dedicated Personnel which includes all firefighting personnel not categorized as Chief and Captain Personnel. As such, of the calculated required increase in firefighter personnel, this analysis assumes that approximately 40% will be Chief and Captain positions and

9.2.d
Packet Pg. 270 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 23 approximately 60% will be Dedicated Personnel. According to data obtained from the City’s Fire Budget, the average cost for Chief or Captain Personnel is approximately $189,186 annually. The average cost for Dedicated Personnel is approximately $135,546. The projected cost of employing the required increase in police personnel is calculated in the following table.

TABLE 32. REQUIRED INCREASE IN FIREFIGHTER PERSONNEL EXPENDITURE Description Personnel Count (1) Cost per Personnel (2) Projected Total Cost (3) Chief or Captain Personnel 2.32 $189,186 $439,326
Dedicated Personnel (4) 3.48 135,546 472,145
Total: 5.81 $911,470
(1) 60% of Required Increase in Firefighter Personnel calculated in Table 31 allocated to Chief or Captain Personnel & 40% allocated to Dedicated Personnel, per current distribution of existing firefighter personnel. (2) Average fully burdened salary and benefits cost of existing positions in FY 2020-21 Budget. (3) Equal to (Personnel Count) x (Cost per Personnel).
(4) Includes Fire Engineer, Firefighter-Paramedic and Fire Engineer Paramedic.

The City has also indicated that to provide an optimal level of fire protection services to its community, there will be a need for additional fire apparatus to serve the future population. There will be a need for 2 fire engines estimated to cost $750,000 each. The City will also need to purchase a new aerial apparatus, estimated to cost $1.5 million. Per the National Fire Protection Association, front line apparatus should be replaced every 15 years. Therefore, one replacement cycle has been included for the fire engines and the aerial apparatus. A summary of the projected cost of required increases in Fire Protection Services is presented below.

TABLE 33. INCREASE IN FIRE PROTECTION SERVICES PERSONNEL AND APPARATUS EXPENDITURE Description
Fire
Protection
Cost for Required Increase in Firefighter Personnel (1) $911,470 Cost for 2 Fire Engines (2) 200,000
Cost for 2 Fire Utility Vehicles (3) 20,000
Cost for Aerial Apparatus (4) 200,000
Total Cost for Fire Protection Services Personnel and Apparatus: $1,331,470 (1) Calculated in Table 32.
(2) Per the City, assumes 2 fire engines estimated to cost $750,000 each with a lifecycle replacement of 15 years; assumes purchase plus one full replacement. (3) Per the City, assumes 2 fire utility vehicles estimated to cost $75,000 each with a lifecycle replacement of 15 years; assumes purchase plus one full replacement. (4) Per the City, assumes aerial apparatus estimated to cost $1.5 million with a lifecycle replacement of 15 years; assumes purchase plus one full replacement.

The required increase in Fire Protection Services Personnel and Apparatus would serve the City’s projected increase in residential and employee population. As such, the calculated Required Increase in Fire Protection Services Personnel and Apparatus Expenditure is divided by the City’s projected increase in persons served to arrive at a Required Increase in Public Safety Services Personnel and Apparatus Expenditure per future person served amount.

9.2.d
Packet Pg. 271 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 24 TABLE 34. INCREASE IN FIRE PROTECTION SERVICES PERSONNEL AND APPARTUS EXPENDITURE PER

PERSON SERVED
Description
Fire
Protection
Required Increase in Fire Protection Services Personnel and Apparatus Expenditure $1,331,470
Increase in Persons Served 23,674
Required Increase in Fire Protection Services Personnel and Apparatus Expenditure per Person Served: (1) $56.24
(1) Equal to (Required Increase in Fire Protection Services Personnel and Apparatus Expenditure) / (Increase in Persons Served).

The amount of annual additional Fire Protection Services Personnel and Apparatus per person is $56.24. The fire protection services are intended to serve both the residential and employee population, therefore these costs apply to both the future residential and employee population.

Code Enforcement Services
As a result of expected future new development, additional funding will be needed to cover necessary Code Enforcement services. The City estimates needing 2 additional Code Enforcement Personnel to serve the anticipated future population of 23,674. The City provided a fully burdened cost of $79,626 for Code Enforcement Personnel. Utilizing this information, the increased Code Enforcement services per person served can be determined.

TABLE 35. CODE ENFORCEMENT SERVICES PER FUTURE POPULATION SERVED Description Value
Increase in Persons Served 23,674
Additional Code Enforcement Personnel (1) 2.00
Total Cost for 1 Additional Code Enforcement Personnel (2) $79,626 Total Additional Code Enforcement Costs (3) $159,252
Annual Increased Code Enforcement Services per Person Served: (4) $6.73 (1) Estimated; subject to change.
(2) Per the City, annual fully burdened cost of 1 Code Enforcement Personnel. (3) Equal to (Total Cost for 1 Additional Code Enforcement Personnel) x (Additional Code Enforcement Personnel)
(4) Equal to (Total Additional Code Enforcement Costs) / (Total Future Population).

The Code Enforcement services are intended to serve both the residential and employee population, therefore these costs apply to both the future resident and future employee population. The total combined expenditures per future person served is calculated in the following table.

9.2.d
Packet Pg. 272 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 25 TABLE 36. TOTAL EXPENDITURES PER FUTURE PERSON SERVED
Description Value
Current Public Safety Service Expenditures per Person Served (1) $353.21 Required Increase in Fire Protection Personnel and Apparatus Expenditures per Future Person Served (2) 56.24
Required Increase in Code Enforcement Expenditures per Future Person Served (3) 6.73
Total Expenditures per Future Person Served: $416.18
(1) Calculated in Table 30.
(2) Calculated in Table 34
(3) Calculated in Table 35.

Projected Future Development Expenditure Summary
To determine the total amount of City Public Safety Services expenditures allocated to projected future development, the total expenditures per future person served is multiplied by the estimated increase in persons served. Applying the total expenditures per future person served amount to the increase in persons served as a result of future development, the projected impact of the future person served population to the City’s Public Safety expenditures is approximately $9.85 million, as shown in the following table.

TABLE 37. TOTAL PROJECTED FUTURE DEVELOPMENT EXPENDITURES Description SFR MFR Commercial Industrial Total
Change in Persons Served (1) 17,133 3,370 1,782 1,389 23,674 Total Expenditures per
Future Person Served (2) 416.18 416.18 416.18 416.18 N/A Total Expenditures: (3) $7,130,413 $1,402,579 $741,439 $578,276 $9,852,707 (1) Calculated in Table 7. Employee figure in Table 7 reduced by 50% to obtain Change in Person Served. (2) Calculated in Table 36.
(3) Equal to (Change in Persons Served) x (Total Expenditure per Future Person Served).

9.2.d
Packet Pg. 273 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 26 SECTION 5 | FUTURE DEVELOPMENT FISCAL IMPACT
Based on the projected future development’s estimated revenue determined in Table 28 and the accompanying expenditures presented in Table 37, the projected future development will result in an overall negative fiscal impact for the City in respect to its providing of Public Safety Services. The table below sets forth the total anticipated negative fiscal impact.

TABLE 38. FUTURE DEVELOPMENT OVERALL FISCAL IMPACT
Description Amount
Total Revenue (1) $5,268,869
Total Expenditures (2) (9,852,707)
Positive / (Negative) Fiscal Impact: ($4,583,838)
(1) Calculated in Table 28.
(2) Calculated in Table 37.

The projected SFR, MFR, and Industrial development are projected to have a negative fiscal impact, while the projected Commercial property is projected to have a positive fiscal impact. The table below sets forth the total anticipated negative fiscal impact by Development Type.

TABLE 39. FUTURE DEVELOPMENT FISCAL IMPACT BY DEVELOPMENT TYPE Description SFR MFR Commercial Industrial
Total Revenue $3,198,200 $430,015 $1,371,687 $268,967
Total Expenditures (7,130,413) (1,402,579) (741,439) (578,276) Positive / (Negative) Fiscal
Impact: ($3,932,213) ($972,564) $630,248 ($309,309)

9.2.d
Packet Pg. 274 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 27 SECTION 6 | FISCAL IMPACT FUNDING OPTIONS
To mitigate the overall negative fiscal impact identified in Section 5 of this report, the City could consider the establishment of a special tax or special assessment. Since the City’s negative fiscal impact is attributable to the provision of Public Safety Services, a special assessment would not be the most appropriate funding option for the City. Special assessments require the identification and separation of general and special benefits. Special benefits can be assessed to property, but all general benefits must be funded by sources other than the special assessments. Therefore, a special assessment would not entirely alleviate the negative fiscal impact created by projected future development.

Community Facilities Districts
A Community Facilities District, or CFD (also referred to as a Mello-Roos District), is a type of SFD that is established via the Mello-Roos Community Facilities District Act of 1982 (“1982 Act”). Through the levy and collection of a special tax, CFDs provide funding for authorized public improvements and/or public services.

The CFD’s Rate and Method of Apportionment includes procedures for identifying and classifying property within the CFD, establishing the initial maximum special tax rates, and the formula for calculating the annual special tax and assigning the special tax to taxable property within the CFD. Since CFDs authorize the levy and collection of a special tax, as opposed to a special assessment, there is no requirement to make a finding of special benefit for the taxed property. However, the special tax should be based on a benefit received by property, the cost of providing the facilities or services, or some other reasonable basis for assigning the special tax, as determined by the legislative body.

To establish a CFD, the 1982 Act requires two-thirds approval of the registered voters, residing within the proposed CFD boundary, voting in the special tax election. If there are less than 12 registered voters within the proposed CFD boundaries, then a landowner special tax election can take place. In the case of a landowner special tax election, a two-thirds approval is still required, and each landowner receives one vote per acre or portion of an acre of land owned. It should be noted that if a CFD is approved via a landowner special tax election, the CFD is only authorized to fund additional services. In Building Industry Association of the Bay Area v. City of San Ramon, the California Appellate Court held that a landowner approved CFD can only fund the increase in demand for pre-existing services, so long as the special tax revenue is not available for general government purposes. The additional services funded by the CFD shall not replace services already available and provided within the boundaries of the CFD.

PROJECT AREA SPECIFIC COSTS
In addition to using a CFD to mitigate negative fiscal impacts, the CFD can also fund authorized services that are provided at an enhanced level or are unique to the projected future development. These services would be in addition to the previously identified negative fiscal impacts placed upon the City in providing the existing level of Public Safety Services. Funding for any enhanced and/or additional recurring public service costs, including repairs and replacements, reserves and administration can be accomplished through a CFD.

9.2.d
Packet Pg. 275 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 28

BENEFITS TO CITY
Through the formation of a CFD, the City can establish an ongoing funding source that mitigates the negative fiscal impacts created by projected future development within the City. The CFD’s maximum special tax rate can include an annual escalation factor, to keep pace with changing costs, that is based upon an annual fixed amount or is tied to a specific inflation index. Further, the CFD special tax can be established without a sunset date so that the CFD special tax can be levied in perpetuity.

Recommendation
For the City to continue to provide necessary Public Safety Services to its population base, the City needs to ensure that developing property pays its fair share as a result of any additional financial burdens placed upon the City’s Public Safety Services operational budget due to the new development. It has been determined that the projected future development will produce an overall negative fiscal impact of approximately $4.58 million. To mitigate this negative fiscal impact, the City could consider establishing a CFD.

If the City elected to establish a CFD, the levy and collection of the special tax could generate sufficient revenue to offset the negative fiscal impact to the City of approximately $4.58 million, as well as provide the flexibility to generate additional revenue to fund any enhanced or new project specific costs desired by the projected future development. The CFD’s Rate and Method of Apportionment (RMA) establishes the special tax formula and sets the initial maximum special tax rates. A benefit of the CFD is that it allows for a great deal of flexibility in structuring the special tax formula so that the formula and maximum special tax rates best fit and accomplish the specific needs of the project. In this case, the CFD special tax rates could be sized to not only recover the annual negative fiscal impact, but the special tax rates could be structured to recover the initial costs associated with the formation of the CFD, as well as the ongoing administrative costs to the City.

Based on the negative fiscal impacts created by future residential and non-residential development identified in Table 39, the total amount to be recovered from a CFD is presented in the following table.

Commercial development is excluded due to its projected positive fiscal impact.

TABLE 40. PROPOSED INITIAL CFD SPECIAL TAX RATES
Development
Type
Projected
Development CFD Rate Revenue
SFR 4,631 Units $770 per Unit $3,565,206
MFR 1,139 Units 616 per Unit 701,289
Industrial 137.39 Acres 2,310 per Acre 317,343
Total: $4,583,838
The CFD special tax rates presented in Table 40 would represent the initial CFD maximum special tax rate to fund the identified negative fiscal impacts. The City could also increase the initial CFD maximum special tax rates to cover the added costs for administering the CFD, as well as establish any reserves or contingency funds. Furthermore, the CFD would be structured to include a special tax escalation factor, which would allow for an increase to the annual maximum special tax. For a CFD that only funds authorized services, there are no restrictions on the establishment of the special tax escalation factor. However, it is

9.2.d
Packet Pg. 276 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City of Patterson
2021 Comprehensive Public Safety Feasibility Study and Service Level Analysis 29 recommended that the special tax escalation factor be tied to a specific cost index and perhaps also include a minimum annual increase to the maximum special tax. As an example, the City may want to consider a special tax escalation factor that is tied to the annual change in the Consumer Price Index (CPI) for All Urban Consumers for the San Francisco-Oakland-San Jose area Region as published by the Department of Labor’s Bureau of Labor Statistics, with a minimum increase of 5%. This would ensure that the maximum special tax increases at a minimum of 5% annually. While the maximum special tax increases on an annual basis, the City is not required to levy the special tax at the maximum rates each year. To meet the CFD annual special tax requirement, authorized services, and administrative costs, the City has the flexibility to levy a special tax amount that is less than or equal to the annual maximum special tax.

Funding the negative fiscal impact with a CFD special tax provides a great deal of flexibility for the City. If structured correctly, the CFD could establish a long-term funding solution that will remain in place regardless of future ownership and land use changes.

9.2.d
Packet Pg. 277 Attachment: Attachment 1 City of Patterson FIA_FINAL (Resolution No. 2022-28 Community Facilities District No. 2022-01 (Public Safety City Council Agenda Report
TO: Mayor McCord and Members of the City Council
FROM: Ken Irwin, City Manager
BY: Saadiah Ryan, Finance Director
MEETING DATE: June 21, 2022
ITEM NO: 9.3
SUBJECT: Approve Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 2022-2023.

RECOMMENDATION
Motion to Approve Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 2022-2023.

BACKGROUND
A Budget Workshop was held on May 31, 2022, at which time the Proposed General Fund and All Other Funds Budget was reviewed with Council. Council was asked to provide staff direction on any requested changes and was informed that the General Fund and All Other Funds budget would be brought back to Council on June 21th, 2022. The City Council requested increase appropriation to General Fund Public Safety budget by $477,554 related to 2 Deputy Sheriff positions and one-time cost vehicle and equipments, General Fund capital outlay budget by $250,000 related to Centennial Park Design, pre-funding Pension $250,000 and pre-funding OPEB $250,000 to adjust the Proposed General Fund and All Other Funds Budget FY 2022-23 that was presented on May 31, 2022.

The City has approximately 59 Other Funds in addition to the General Fund and its various departments. Other Funds, consists of Enterprise Funds (Water, Sewer, Garbage), Special Revenue Funds - Assessments (Landscape Maintenance Districts, Benefit Assessment Districts, Community Facilities Districts, etc.), Special Revenue Funds (Housing, Streets, Local Transportation Funds, Gas Tax, etc.), and Special Revenue Funds - Impact Fee (Community Facilities, Water, Sewer, Street, Public Safety, etc.).

ANALYSIS

9.3 Packet Pg. 278
Staff and City Manager have reviewed General Fund and All Other Funds revenue projections and expenditures and are recommending the approval of Resolution No. 2022-xx adopting General Fund and All Other Funds Budgets for Fiscal Year 2022-2023.

FISCAL IMPACT
The total amount of expenditures requested for approval in the FY2022-23 General Fund and All Other Funds budgets is $134,468,002.

Approval of Resolution 2022-xx will establish estimated revenues and appropriate expenditures for General Fund and All Other Funds such as Enterprise Funds (Water, Sewer, Garbage), Special Revenue Funds - Assessments (Landscape Maintenance Districts, Benefit Assessment Districts, Community Facilities Districts, etc.), Special Revenue Funds (Housing, Streets, Local Transportation Funds, Gas Tax, etc.), and Special Revenue Funds - Impact Fee (Community Facilities, Water, Sewer, Street, Public Safety, etc.).

9.3 Packet Pg. 279
RESOLUTION NO. 2022-38

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PATTERSON, CALIFORNIA, ADOPTING THE GENERAL FUND
AND ALL OTHER FUNDS BUDGET FOR FISCAL YEAR 2022-2023
WHEREAS, on May 31, 2022 the City Manager, Finance Director and City Staff submitted and presented to the Patterson City Council the proposed General Fund and All Other Funds Budget for Fiscal Year 2022-2023 commencing on July 1, 2022; and
WHEREAS, on today, June 21, 2022 the City Manager and City Staff brought back the General Fund Budget and All Other Funds for Fiscal Year 2022- 2023 for further review and discussion; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Patterson that the following revenue estimates and expenditure appropriations for the General Fund and all Other Funds are hereby adopted as the final budget for Fiscal Year 2022-2023 in the amount of $134,468,002.

PASSED, APPROVED AND ADOPTED this 21
th day of June 2022, by
the City Council of the City of Patterson in the State of California by the following roll call vote:

AYES:

NOES:

EXCUSED:

APPROVED:
__________________________________________
Dennis McCord, Mayor
City of Patterson
ATTEST:
__________________________________________
Aracely Alegre, City Clerk
City of Patterson

9.3.a
Packet Pg. 280 Attachment: Resolution No. 2022-38 Adopting Gen Fund and Other Funds FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, held on the 21
th day of June 2022, and I further certify that said resolution is in full force and effect and has never been rescinded or modified.

DATED:
______________________________________
City Clerk of the City of Patterson

9.3.a
Packet Pg. 281 Attachment: Resolution No. 2022-38 Adopting Gen Fund and Other Funds FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All

9.3.b
Packet Pg. 282 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202)

CITY OF PATTERSON
City Council
Dennis McCord
Mayor
Shivaugn Alves Alfred Parham
Council Member Council Member
District A District B
Dominic Farinha Cynthia Homen
Council Member Council Member
District C District D

9.3.b
Packet Pg. 283 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202)

CITY OF PATTERSON

ANNUAL BUDGET

FISCAL YEAR
2022 – 2023
City Council
MAYOR
Dennis McCord

COUNCIL MEMBERS
Shivaugn Alves, District A
Alfred Parham, District B
Dominic Farinha, District C
Cynthia Homen, District D
Executive Staff
Kenneth Irwin, City Manager
Aracely Alegre, City Clerk
Joshua Clayton, Chief of Police
Jeff Gregory, Chief of Fire
Marie R. Guillory-Jones, Director of Human Resources
Michael Willett, Director of Public Works
Fernando Ulloa, Director of Engineering, Building & Capital Projects
Saadiah Ryan, Director of Finance
Juliene Flanders, Recreation & Community Services Director Joel Andrews, Interim Planning and Community Development Director
Nubia Goldstein, City Attorney
Doug White, Deputy City Attorney

9.3.b
Packet Pg. 284 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Budget Message ……………… 1 - 11
Resolution No. 2022-xx ……………… 12 - 13
Account Number Description ……………… 14
Fund Balance Projections ……………… 15 - 16
Assigned Funds ……………… 17-18
Citywide Summary ……………… 19 - 21
Organization Charts and Narratives ……………… 22 - 55
Detail Listing (by Line Item Number)

GENERAL FUND
100 General Fund
Revenue and Expenditures ……………… 56 - 91
100 Administration ……………… 62
115 Attorney ……………… 63
120 City Council ……………… 63
200 Finance ……………… 64
250 Non-Departmental ……………… 65
300 Community Development ……………… 66
305 Eng, Bldg & Capital Projects ……………… 67
306 Engineering & Capital Projects ……………… 67 - 68
310 Code Enforcement ……………… 68 - 69
400 Fire - Station #51 ……………… 70 - 71
500 Police ……………… 72
510 Crossing Guards ……………… 73
600 Recreation Administration ……………… 74 - 75
605 Recreation Programs ……………… 76
606 Recreation Youth Development and Camps ……………… 77
607 Recreation Sports 78
610 Aquatic Center ……………… 79 - 80
611 Hammon Senior Center ……………… 81
612 Teen Programs ……………… 82
700 Building Maintenance ……………… 83
701 City Hall Annex ……………… 84
705 Sports Park Maintenance ……………… 84 - 85
710 Park Maintenance ……………… 86 - 87
780 Street Maintenance ……………… 88 - 89
781 Streets - Urban Forestry ……………… 90 - 91
101 General Fund Reserve ……………… 92
102 Bond Administrative Fees ……………… 92
103 American Rescue Relief Fund ……………… 93 - 94
105 Self-Insurance Reserve ……………… 94
111 Master Plan ……………… 94 - 95
City of Patterson
2022 ‐ 2023 Budget

TABLE OF CONTENTS

9.3.b
Packet Pg. 285 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022 ‐ 2023 Budget

TABLE OF CONTENTS

HOUSING
311 Housing Program ……………… 96
312 County Consortium ……………… 96
313 First Time Home Buyers ……………… 97
314 Federal Home Funds ……………… 97
316 Neighborhood Stablization Program (NSP) ……………… 98

IMPACT FEE FUNDS
401 Affordable Housing in Lieu Fee ……………… 99
402 Community Facility Impact Fee ……………… 99 - 100
404 General Government Impact Fee ……………… 101
410 Parkland In-Lieu Fee ……………… 102
412 Street Improvement Impact Fee ……………… 103
414 Water Impact Fee ……………… 103
415 Storm Drain Impact Fee ……………… 104
416 Sewer Impact Fee ……………… 105
440 Future Water Acquisition Impact Fee ……………… 105
421 Delta Mendota Storm Drain Fee ……………… 106
423 Westside Drainage Study Fee ……………… 106
428 Downtown Redevelopment ……………… 106

PUBLIC SAFETY
188 CFD 2015-2 Arambel-KDN ……………… 107
189 Patterson Gardens Fire Assessment ……………… 107
190 Fire Station #52 ……………… 108 - 109
408 Public Safety Impact Fee ……………… 110
320 Police - Asset Forfeiture ……………… 111

ASSESSMENT DISTRICTS
175 Landscaping Assessment Districts (LMD) ……………… 112 - 113 176 Benefit Assessment Districts (BAD) ……………… 114 - 115 177 Gateway Assessments ……………… 116
178 CFD 2013-1 Non-Residential Maintenance Service ……………… 116 - 117 179 CFD 2018-02 VOP Residential Maintenance Service ……………… 117 180 CFD 2018-01 VOP Infastructure ……………… 118
191 CFD 2005-1 West Patterson Business Park ……………… 119
192 CFD 2015-1 Arambel - KDN ……………… 120
204 Heartland Assessment District (Local bonds) ……………… 121 205 PPFA 2013 Heartland Ranch Revenue Bonds ……………… 121
250 West Patterson Financing Authority - WPFA CFD 2001 Local Bonds ……………… 122 252 Patterson Public Financing Authority Revenue Bonds 2013 ……………… 123 710 Heartland Ranch Infrastructure ……………… 123

9.3.b
Packet Pg. 286 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022 ‐ 2023 Budget

TABLE OF CONTENTS

STREET PROJECTS
325 Gas Tax ……………… 124
326 LTF - Street Projects ……………… 124
327 Street Projects ……………… 125 - 126
328 LTF - Non Motorized ……………… 127
329 Measure L ……………… 127 - 128

OTHER RECREATION FUNDS
305 Beautification Committee ……………… 129
430 Aquatic Center Construction ……………… 129

ENTERPRISE FUNDS
600 Garbage ……………… 130 - 133
605 Sewer ……………… 134 - 140
606 Sewer Capital ……………… 141
607 PPFA Sewer - Authority Bonds ……………… 142
610 Water ……………… 143 - 146
611 Water Capital ……………… 147
612 PPFA Water - Authority Bonds ……………… 148
Authorized Full Time and Part Time Positions ……………… 149 - 152 Appendix ……………… 153 - 154

9.3.b
Packet Pg. 287 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
Fiscal Year 2022‐23
Adopted Budget
Introduction
City Manager’s Message:

Honorable Mayor McCord, Members of the City Council, and Citizens of Patterson:

I am pleased to submit the City Manager's Budget for 2022‐23 for your review, consideration, and adoption for the fiscal year beginning July 1, 2022.

The total budget for FY2022‐23 is $133.7 million, including $30.4 million for General Fund operations, $53.2 million for Enterprise funds and $50.1 million for other funds and capital improvement projects.

This year, the budget is focused on rebuilding our economy as we recover from the shortfalls caused by the COVID 19 pandemic and increasing inflation.  Our plan is to respond to the community’s service needs and economic recovery. The budget is intended to reflect the vision of the Mayor and City Council and their commitment to maintain the excellent services our community expects and deserves; representing the City’s fiscally responsible and accountable financial plan for the upcoming fiscal year; providing a transparent, comprehensive statement of the City’s organization, operations, projected revenues and estimated expenditures; and serves as a strategic tool in communicating, implementing and monitoring City Council direction related to City operations.

It is important to note that rebuilding and recovery efforts are meant to get the city significantly back on track from where it was pre‐COVID and provide the funding needed to ensure a financially stable and vibrant City for generations to come.  The addition of several full‐time employees will provide support for public safety, a modified recreation program, urban forestry, fleet maintenance, wastewater, and stormwater.

The City’s continued commitment to best practices in the area of financial stewardship has allowed the City of Patterson to receive an affirmed long term underlying credit rating and AA on credit and financial strength rating on AGM insured with a stable outlook from Standard and Poor’s, a recognized world leader in the area of financial review, grading and insight.

Our current workforce consists of 147 full time employees, augmented by 153 part‐time positions. The City will continue its commitment to deliver high‐quality municipal services to our residents and businesses through a continued analysis of strategic staff deployment and enhanced engagement with the community for service requests as well as reporting opportunities in multi media solutions.

We continue to improve and use technology to be more transparent to our public.  Many lessons were learned during the pandemic.  One of the lessons came about with telecommuting and teleconferencing.  Our lessons learned helped us expand our transparency by using multimedia as a platform for residents to be part of our council meetings and our committee meetings.  This has in some instances doubled our resident participation with Council and Staff.

As we continue to monitor current progress and continued levelling in our local economy, we 1 9.3.b
Packet Pg. 288 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) remain mindful of escalating operation expenses and challenges in the years to come. Like most public agencies throughout the State, we are fully engaged in working to manage the ever‐ increasing number of unfunded state mandates.

We continue to follow our Strategic Plan to keep aligned with the current Council policies and public goals. This continues to set the City’s mission to guide the City’s critical path with minor modifications to remain resilient as we go into a brighter future.  The strategic plan is used in guiding staff and Council, while maintaining the goals and priorities of our community. Many of the objectives and strategies have been implemented to achieve the City’s goals. Under the Strategic Direction “Community Livability and Quality of Life” the Community Center and Public Safety Center continues to be a priority.  We have also began a series of priority projects throughout Patterson. Our I‐5/Sperry interchange project has now entered the Plans, Specifications, and Estimate (PS&E) phase.  Our goal is to finish the design stage in the 3rd quarter of 2023 and begin construction in early 2024.  We are also in the design stages of the Patterson Public Safety Center.  This is a high priority project and very needed to house our growing Public Safety services Divisions.

Our Measure L funding continues as programmed and is evidenced by several upcoming projects coming later this summer. Projects finished last year utilizing Measure L Funds include the Kinshire Street Rehabilitation, Sperry Avenue Improvement between Baldwin Rd to HWY 33, Slurry Seal and Salado Creek Bike. Community Connection grant from the County will be used to fund Pedestrian Controlled Crosswalk safety Project.

As the Pandemic weakens, we expect to see more certainty in next year’s revenues. With this in mind, we plan to increase our efforts in attracting diversified businesses with strong economic growth.  With new businesses locating to Patterson, we expect to see an increase in Sales Tax, Property Tax revenue, and CFD funding for large capital projects.  We are seeing an increase in the economy in Patterson, and staff remains diligent in the area of budgeting.  As with last year, we continue a conservative approach in our budgeting operationally to help ensure long‐term financial sustainability which is a cornerstone of Patterson’s financial objective. With this conservative approach to budgeting, along with clear direction from the Mayor and Council, we will endure to see significant community enhancement in the future. With the invent of our Downtown Revitalization Committee, we plan to double down in our efforts to create a strong and vibrant downtown to help attract new businesses and strengthen our existing businesses.

Our Economic Development team continues to create economic marketing materials to attract new business to our City’s unique and historic Downtown center.

ECONOMIC CONDITION, OUTLOOK, AND ACTIVITY
The City has enjoyed strong economic growth over the last several years. Although the economy has some uncertainty due to the COVID‐19 Pandemic, the City of Patterson remains focused on several interested new businesses that have visited our business Parks over the last year.  We are also directing the American Rescue Plan funds in ways that will significantly help our City budget, bring in several new part time positions, and unfreeze positions in all departments.

Factors that will impact our economic strength are the online sales which, in some instances, do not provide the City with a “point‐of‐sale” taxable nexus. The City is still fortunate to have a more diverse revenue structure which can continue to benefit from Measure L; the ½ cents 2 9.3.b
Packet Pg. 289 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) transaction and use tax over 25 years, SB1 revenue, new businesses such as the La Quinta Hotel, Grocery Outlet, Dutch Brothers Coffee, Popeye’s restaurant and Sun Valley restaurant.

The City’s water, sewer, and garbage rates are still providing for stable enterprise funding, which, in turn, provide a high level of infrastructure maintenance and services for our Patterson residents.

Our budget provides for a continuation of high levels of service, capital improvement projects provided by grants, impact fees, and Capital Facility fees, and continued funds to further improve the City and maintain public safety staffing, and new programs to enhance the quality of life for our City’s residents.

Self‐Help Enterprise will pull 10 units for the Self‐Help Apartments. Villages of Patterson will also follow suit with potential 50 units at Clayton Shire, 52 units for Cromwell Shire, 30 units for the VOP triplexes, 50 units for the Sycamore Ranch and Baldwin Ranch North with 100 units.

CURRENT YEAR'S BUDGET
The following factors were taken into consideration during the preparation of the City’s budget for the fiscal year 2022‐ 2023.
 The third year of the pandemic has shown signs of recovery in the economy, as of March 2022, Stanislaus County and San Joaquin County reported an 5.7% unemployment rate, which by comparison of last year’s 9.9% is vast improvement.  The annual inflation rate as measured by the consumer price index (CPI), accelerated to

9.2% in March 2022, up from 7.5% in February 2022, 6.8% in January 2022 and 6.4% in December 2021.
 The  expected  increase  in  commercial  and  residential  developments  will  contribute  to increases in major revenue sources such as building permits, property tax and sales tax.  The availability of both Federal/State grants and State Revolving Fund Loan (SRF).  The American Rescue Plan Act in the amount of $5.2 million will be allocated to the City Patterson.  Wise  spending will  help  the  City  to  respond,  rebuild and  recover  from  the pandemic. Focusing on economic recovery, stabilizing the government, and uplifting our communities.
 State legislation mandating a steady increase toward a minimum wage increase to $15 per  hour  by  2022  point  to  further  increases  in  weekly  wages.  If  signed  into  law,  the minimum wage would increase to $16 per hour in 2023 and $17 per hour in 2024.  The accumulation of Measure L revenue provides the funding source for the street capital projects  that  are  being  carefully  orchestrated  to  begin  upon  completion  of  various underground capital pipeline projects.
 During  the  Water  rate  study,  the  City  incorporated  the  5‐year  long  range  capital improvement plan. The City will begin WM‐6B replacement of water mains and service lines  on  the  southside  of  the  old  town,  WM‐19B  Water  Meter  replacement  project changing  out  6,500 meters and  1,000 meter  boxes  and WM‐6A  replacement  of  water mains  and  service  lines  in  the  downtown  commercial  area  projects  to  enhance  and improve the quality of our community’s sewer infrastructure. 3 9.3.b
Packet Pg. 290 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) BUDGET HEADLINES
 Continued progression of our Strategic Plan with a planned update in 2022/23.  Increase in project revenues through grants, Measure L, and SB1 for street maintenance, and infrastructure projects.
 Continue leveraging technology to improve efficiency and service delivery.  Continued application processes for grant opportunities to fund COVID‐19 expenditures, public safety, technology infrastructures, lost revenues, and Park’s renovation projects.  Continue Downtown Revitalization and Master Planning for continued economic recovery and provide the framework for a vibrant downtown.

ANALYSIS
The key elements of the City’s budget are summarized below but are described in much detail in the later sections of the adopted budget.

The City’s adopted budget maintains 63.61% of General Fund reserve in FY2022‐23. It is important to  note  that  the  City’s  ability  to  maintain  the  General  Fund  operating  budget  reserve  was accomplished through both Federal and State grant revenues, cost reductions and some increases of current service level to the community.

GENERAL FUND RESERVE LEVEL
Actual Actual Adopted Budget Amended Budget Proposed Budget Description 2019‐20 2020‐21 2021‐22 2021‐22 2022‐23
TOTAL EXPENSES ‐ FUND 100 $      19,441,241 $      19,448,852 $    23,356,379 $        23,550,509 $       28,659,450

16.67% GFOA Recommended Reserve Level 3,240,855 $         $        3,242,124 $       3,893,508 $          3,925,870 $         4,777,530 5% Minimum Reserve Level $           972,062 $            972,443 $       1,167,819 $          1,177,525 $         1,432,972 Total Ci ty Reserve Level $        5,736,722 $      10,350,619 $       7,047,971 $        15,254,614 $       18,229,666 Unassigned $        1,984,909 $        6,588,149 $       3,250,501 $        11,470,386 $       14,438,681 Emergency Contingency Fund $        3,751,813 $        3,762,470 $       3,797,471 $          3,784,228 $         3,790,985 Percentage Reserve 29.51% 53.22% 30.18% 64.77% 63.61%
4 9.3.b
Packet Pg. 291 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) GENERAL FUND REVENUE
General Fund revenues in the FY 2022‐23 budget are $32.1 million, which is an increase from the prior year by $3.6 million due to increase in taxes by $76,000, Inter‐government $2.5 million and transfers in $1.3 million.

Taxes, $18,759,130 ,
58%
Licenses & Permits,
949,996 , 3%
Inter-Government,
6,547,499 , 20%
Services, 239,999 ,
1%
Recreation, 209,170
, 1%
Fines & Forfeitures,
105,000 , 0%
Investments/Other,
191,755 , 1%
Transfers,
5,125,197 , 16%
FY 2022‐23 Revenue General Fund Revenue
5 9.3.b
Packet Pg. 292 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) GENERAL FUND EXPENDITURES
General Fund expenditures in the FY 2022‐23 budget are $28.6 million, which is an increase from the prior year of $5.1 million due to increase in Fire by $1.0 million, Police by $761,000, Planning $676,000, Administration by $716,000 and Public Works by $312,000.

CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program is necessary to maintain and improve the public works of the City. The public works include Street improvements, Sewer projects, Storm projects and Water projects. A summary of revenues, expenditures and fund balances for the various City funds that contain the individual capital projects are included in the later section of the FY 2022‐23 budget in this document.

To determine the funds available for Capital Projects in the FY 2022‐23 Capital budget, the City considers the following:
 Projection of user fee revenues in the Water and Sewer funds based on current approved user rates.
 Projection of Impact Fee revenues based on current fees and development projections.  Calculation of the interest on project and account balances where appropriate.  Ongoing Federal and State grants.

CAPITAL IMPROVEMENT PROGRAM FUNDING SOURCES AND EXPENDITURES City Funds
The Capital Improvement Funds: The Capital Improvement Fund is unrestricted and can be used for any project designated by  the City Council. The  resources in  this  fund come  from  transfers from the City’s General Fund, reimbursements for specific projects, bond proceeds, and interest earnings.
6 9.3.b
Packet Pg. 293 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Federal/State Funds
Federal/State Grants: These funds are made available through an extensive application process that is usually initiated by City staff. Most grants require some kind of fund match from the City.

Grant funds are appropriated when grant agreements are executed and approved by Council.

Transportation Development Act (TDA): These funds are derived from the statewide sales tax and are returned to each County for public transit and bicycle/pedestrian purposes. In some instances, TDA funds may also be used for roads and streets.

City Enterprise Funds
Wastewater Revenue: These funds are generated from user fees and connection fees for sewer service provided by the Public Works Department.

Water Revenue: These funds are generated from user fees and connection fees for water services provided by the Public Works Department.

Garbage Revenue: These  funds are generated  from user  fees  for garbage services provided by Public Works Department contracted through Bertolotti Disposal Company.

Impact Fees
Impact Fees: These fees are collected through the building permit process from new development projects. This provides funds for new or expanded facilities necessary as a result of growth and development.  Impact  Fees  include  street  improvements,  community  recreation  facilities,  City office space, fire stations, police stations, traffic signals, park sites, air quality, water connection and wastewater connection.
7 9.3.b
Packet Pg. 294 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) MAJOR CAPITAL IMPROVEMENT PROGRAM SOURCES EXPENDITURES
*These projects are carried over from FY 21‐22, with a completion date in FY 2022‐23 MAJOR CAPITAL IMPROVEMENT PROJECTS
FY 2022‐23 CIP
Street CIP projects  EXPENDITURES
Kinshire Street Rehabilitation ‐ Design & Construction
Phase II*
$          3,967,796 Measure L/2019 AB Water Revenue Bond Sperry Avenue Improvement between Baldwin Rd to HWY
33 Design and Construction*
2,020,000 LTF/RSTP/Gas Tax ‐ SB1/Measure L
Salado Creek Bike Trail Project*             1,982,838 CMAQ/LTF non Motorized/Urban Greening Grant
I‐5 Interchange PS&E ‐ Design*             1,000,000 Street Impact /CFD 2005‐1 Series 2021 Slurry Seal ‐ Design and Construction*                  821,000 BADs/Measure L Pedestrian Controlled Crosswalk safety Project‐ Design                  250,000 Measue L/ Measure L‐Community Connection Grant
Bike/Pedestrian Projects (5%) ‐ Salado Creek Bike Trail*                 120,654 Measure L $        10,162,288
FY 2022‐23 CIP
Sewer CIP projects  EXPENDITURES
WWTP Expansion Phase III $          9,137,000 Sewer (O&M Funds)/CFD 2005‐1 Series 2021 / CFD 2018‐1 Series 2021
WWTP Admin Building             3,000,000 SRF Loan /CFD 2005‐1 Series 2021 Ward Avenue Sewer Lift Station                 300,000 Sewer (O&M Funds) South Ditch Clarifer ‐ Rehab                 250,000 Sewer (O&M Funds) Percolation Pond Repair (#10‐18)                 150,000 Sewer (O&M Funds) $        12,837,000
FY 2022‐23 CIP
Water CIP projects  EXPENDITURES
Well #14 Site Improvement* $          3,125,000 2019 Water Revenue Bond Proceeds Meter Replacement Program*             3,100,000 SRF Loan Kinshire Way (WM‐1B) ‐ Construction*             2,054,625 2019 Water Revenue Bond Proceeds WM 6A‐Pipeline Replacement                  575,000 2019 Water Revenue Bond Proceeds WM 6B‐Pipeline Replacement                  575,000 2019 Water Revenue Bond Proceeds PP‐1 New Percolation Ponds                 475,000 Water Impact Fee Non‐Potable‐ Phase 6                  250,000 Water Impact Fee Non‐Potable‐ Phase 1                 225,000 Water Impact Fee Groundwater Management                 175,000 Water  (O&M Funds) $        10,554,625
8 9.3.b
Packet Pg. 295 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) MAJOR CAPITAL IMPROVEMENT PROGRAM SOURCES EXPENDITURES
*These projects are carried over from FY 21‐22, with a completion date in FY 2022‐23 FY 2022‐23 CIP
Storm Drain CIP projects  EXPENDITURES
Headwall @ Salado Creek Diversion* 200,000 $               Storm Drain Fees (Impact Fee Funds) Salado Creek Grate Feasibility*                 150,000 Storm Drain Fees (Impact Fee Funds) Tyler Street ‐ Stormline*                 100,000 Storm Drain Fees (Impact Fee Funds) Black Gulch Repairs*                 100,000 Storm Drain Fees (Impact Fee Funds) $              550,000
FY 2022‐23 CIP
General Government CIP projects  EXPENDITURES
Public Safety Facility ‐ Building * $          2,000,000 CFD 2001‐1 PPFA Series 2013 Bond Proceeds/CFD2001‐1 WPFA‐LOB Bond
Proceeds
Old Corp Yard Improvement*                 355,000 General Government Impact Fee Centennial Park ‐ Design                 250,000 General Fund ‐ Sales Tax South Park Improvement*                 160,000 Per Capita Grant Washburn Infrastructure*                 150,000 County Consortium North Park Improvement*                 100,000 Grant Prop 68 $          3,015,000
9 9.3.b
Packet Pg. 296 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) ENTERPRISE FUND REVENUE AND EXPENSES
As illustrated below, Enterprise Fund total revenues and transfers budgeted for FY 2022‐23 are projected at $42.6 million and expenditures and transfers out are projected $53.2 million. The combination  of  the  carried  over  of FY  2021‐22 ending  fund  balance  of  $42.03 million and  the revenue and expenditure budgets for FY 2022‐23 result in a projected ending available balance of $31.4 million.

$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
Revenue Salary &
Benefits
Operation &
Maintenance
Capital
Outlay
Debt Service Transfers In Transfers
Out
FY 2022‐23 Enterprise Fund
Revenue vs Expenses
Garbage Wastewater Water
10 9.3.b
Packet Pg. 297 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202)

APPROPRIATIONS LIMIT
The City’s appropriations limit for this budget cycle has been prepared in accordance with uniform guidelines.  The appropriations limit imposed by Propositions 4 and 111 creates a restriction on the amount of “proceeds from taxes” which can be appropriated in any fiscal year.  The limit is based upon actual appropriations during Fiscal Year 1978/79 and has been adjusted each year since using population changes and inflation indexes.

The appropriations limit of $69,708,272 for Fiscal Year 2022‐23 is significantly greater than the actual appropriations of $21,552,905 subject to the limit for this year.  Therefore, it appears that the City will not exceed its appropriations limit in the foreseeable future.

Patterson’s Next Chapter
As  Patterson’s  continues  to  monitor  our  economic  growth  during  the  second  year  of  the pandemic,  the  City  will  strive  to  maintain  public  safety  and  provide  excellent  service  to  our Patterson residents.

The future of the City of Patterson’s economic stability promises to maintain stability and increase over time.  With new marketing strategies and materials, we continue to attract more businesses that can outperform the economic stresses caused by COVID‐19.  We continue to study the feasibility for our much‐needed Public Safety Center and City Hall Annex. This will be a great addition to our downtown historic City core.

On behalf of the talented and dedicated team of City employees I have the privilege of leading, I want  to  thank  the Mayor and  Council  for  their  stewardship  throughout  these  times. With  the implementation  of  this  budget,  we  will  find  ourselves  in  a  stable  position.  From  this  point  of stability, we can be honest with the citizens about the level of service we can provide and support a level of predictability for City staff.

Respectfully submitted,
Ken Irwin
City Manager
11 9.3.b
Packet Pg. 298 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) RESOLUTION NO. 2022-xx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PATTERSON, CALIFORNIA, ADOPTING THE GENERAL FUND
AND ALL OTHER FUNDS BUDGET FOR FISCAL YEAR 2022-2023
WHEREAS, on May 31, 2022 the City Manager, Finance Director and City Staff submitted and presented to the Patterson City Council the proposed General Fund and All Other Funds Budget for Fiscal Year 2022-2023 commencing on July 1, 2022; and
WHEREAS, on today, June 21, 2022 the City Manager and City Staff brought back the General Fund Budget and All Other Funds for Fiscal Year 2022- 2023 for further review and discussion; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Patterson that the following revenue estimates and expenditure appropriations for the General Fund and all Other Funds are hereby adopted as the final budget for Fiscal Year 2022-2023 in the amount of $134,468,002.

PASSED, APPROVED AND ADOPTED this 21th day of June 2022, by the City Council of the City of Patterson in the State of California by the following vote:

AYES:

NOES:

EXCUSED:

APPROVED:
__________________________________________
Dennis McCord, Mayor
City of Patterson
ATTEST:
__________________________________________
Aracely Alegre, City Clerk
City of Patterson
12 9.3.b
Packet Pg. 299 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, held on the 21th day of June 2022, and I further certify that said resolution is in full force and effect and has never been rescinded or modified.

DATED:
______________________________________
City Clerk of the City of Patterson
13 9.3.b
Packet Pg. 300 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202)

100 General Fund 100 Administration
101 General Fund Reserve 115 City Attorney
102 Bond Administrative Fees 120 City Council
103 American Rescue Relief Fund 200 Finance
105 Self-Insurance Reserve 250 Non-Departmental
111 Master Plan 300 Planning
175 Landscaping Assessment Districts (LMD) 305 Building Inspection 176 Benefit Assessment Districts (BAD) 306 Engineering
177 CSA # 15 Assessment District 310 Code Enforcement
178 CFD 2013-1 Non-Residential Maintenance Service 400 Fire - Station 51 179 CFD 2018-02 VOP Residential Maintenance Service 405 Fire - Station 52 180 CFD 2018-01 VOP Infastructure 500 Police
188 CFD 2015-2 Arambel-KDN 510 Crossing Guards
189 Patterson Gardens Fire Assessment 600 Recreation Administration 190 Fire Station #2 605 Recreation Programs
191 CFD 2005-1 West Patterson Business Park 606 Recreation Youth Development and Camps 192 CFD 2015-1 Arambel - KDN 607 Recreation Sports
204 Heartland Assessment District (Local bonds) 610 Aquatic Center 205 PPFA 2013 Heartland Ranch Revenue Bonds 611 Hammon Senior Center 250 West Patterson Financing Authority - WPFA CFD 2001 612 Teen Programs 252 Patterson Public Financing Authority Revenue Bonds 20 700 Building Maintenance 305 Beautification Committee 701 City Hall Annex
311 Housing Program 705 Sports Park Maintenance
312 County Consortium 710 Park Maintenance
313 First Time Home Buyers 780 Street Maintenance
314 Federal Home Funds 781 Streets - Urban Forestry
316 Neighborhood Stablization Program (NSP) 790 Public Works 320 Police - Asset Forfeiture 791 Collections
325 Gas Tax 998 Transfers In
326 LTF - Street Projects 999 Transfers Out
327 Street Projects
328 LTF - Non Motorized
329 Measure L
401 Affordable Housing in Lieu Fee Account Number Description 402 Community Facility Impact Fee
404 General Government Impact Fee
408 Public Safety Impact Fee Revenue
410 Parkland In-Lieu Fee
412 Street Improvement Impact Fee 5000-5099 Taxes - Assessments 414 Water Impact Fee 5100-5199 License & Permits
415 Storm Drain Impact Fee 5200-5299 Inter Governmental 416 Sewer Impact Fee 5300-5499 User Fees
421 Delta Mendota Storm Drain Fee 5500-5599 Fines & Forfeitures 423 Westside Drainage Study Fee 5600-5699 Investment
425 WWTP - Construction 5700-5899 Other Revenue
428 Downtown Redevelopment 5900-5999 Transfers In
430 Aquatic Center Construction
440 Future Water Acquisition Impact Fee
450 Senior Center
600 Garbage Expenses
605 Sewer
606 Sewer Capital 6000-6199 Salary & Benefits
607 PPFA Sewer - Authority Bonds 6200-6999 Maintenance & Operations 610 Water 7000-7999 Capital Outlay
611 Water Capital 8000-8999 Debt Service
612 PPFA Water - Authority Bonds 9000-9999 Transfer Out 710 Heartland Ranch Infrastructure
Fund Description Department Description
City of Patterson
2022-2023
Account Number Description
14 9.3.b
Packet Pg. 301 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202)

FUND BALANCE ALLOCATION AND

ASSIGNED FUND USAGE

9.3.b
Packet Pg. 302
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Fund Balance Projections
Audited
Fund Balance Cash Balance Difference
Projected Fund
Balance
Cash Balance
(Projected) Difference
Projected Fund
Balance
Cash Balance
(Projected)
6/30/2021 6/30/2021 Revenue Expense Rev/Exp 6/30/2022 6/30/2022 Revenue Expense Rev/Exp 6/30/2023 6/30/2023 100 General Fund $ 9,467,102 $ 7,879,994 $ 28,432,746 $ 23,550,509 $ 4,882,237 $ 14,349,339 $ 12,762,232 $ 32,127,745 $ 28,659,450 $ 3,468,295 $ 17,817,634 $ 16,230,526 101 General Fund - Reserve 3,763,344 3,763,344 20,884 - 20,884 3,784,228 3,784,228 6,757 - 6,757 3,790,985 3,790,985 102 Bond Administration 360,488 357,795 187,758 173,703 14,055 374,543 371,850 191,009 183,416 7,593 382,136 379,442 103
American Rescue Relief Fund - 2,684,110 2,696,314 1,897,260 799,054 799,054 3,483,164 2,698,678 2,289,080 409,598 1,208,653 3,892,763 105 Self Insurance Reserve 7,388 7,388 85 - 85 7,473 7,473 28 - 28 7,501 7,501 111 Master Plan 116,939 116,939 13,299 - 13,299 130,238 130,238 410 - 410 130,648 130,648 175 LMD Assessments 751,473 732,258 1,812,218 1,918,434 (106,217) 645,257 626,041 1,859,299 1,953,835 (94,537) 550,720 531,504 176 BAD Assessments 2,232,514 2,221,376 521,732 694,851 (173,119) 2,059,395 2,048,257 519,986 1,398,083 (878,097) 1,181,298 1,170,160 177
CSA #15 - Assessment District (5,120) (5,303) 8,968 13,636 (4,669) (9,789) (9,972) 9,062 16,745 (7,683) (17,472) (17,655) 178
CFD 2013-1 Non Residential Maint Svcs 421,310 418,721 204,050 173,697 30,352 451,662 449,074 220,651 32,805 187,846 639,508 636,920 179 CFD 2018-2 VOP Residential Maintenance Service 86,108 74,475 87,989 66,687 21,302 107,410 95,777 222,405 14,272 208,133 315,542 303,909 180
CFD 2018-1 VOP Infrastructure 406,575 315,474 5,801,838 280,509 5,521,330 5,927,904 5,836,804 110,313 4,267,644 (4,157,331) 1,770,573 1,679,472 188 CFD 2015-2 Arambel-KDN 45,655 45,655 93,838 85,025 8,813 54,468 54,468 96,363 85,025 11,338 65,806 65,806 189
Patterson Gardens Fire Assessment 221,853 211,078 528,889 506,470 22,419 244,272 233,497 553,460 506,448 47,012 291,285 280,509 190 CFD 2003-1 Public Safety - Fire Sta 52 (3,163,386) (3,390,349) 1,783,296 2,818,156 (1,034,860) (4,198,246) (4,425,209) 2,658,155 3,480,784 (822,629) (5,020,875) (5,247,838) 191 CFD 2005-1 West Patterson Business Park 4,235,825 - 8,199,870 823,990 7,375,880 11,611,704 7,375,880 775,915 7,335,928 (6,560,014) 5,051,691 815,866 192 CFD 2015-1 Arambel-KDN 362,660 - 326,925 291,701 35,224 397,884 35,224 336,901 296,638 40,263 438,146 75,487 204 Heartland Assessment District (Local bonds) 606,920 597,074 653,094 580,156 72,938 679,858 670,011 646,784 582,854 63,930 743,788 733,942 205 PPFA 2013 Heartland Ranch Revenue Bonds 2,463,096 2,463,097 590,085 1,038,900 (448,815) 2,014,281 2,014,282 524,851 1,040,129 (515,278) 1,499,004 1,499,004 250 West Patterson Financing
Authority 9,572,359 8,071,669 6,409,082 6,982,663 (573,581) 8,998,778 7,498,088 6,878,814 7,271,977 (393,163) 8,605,615 7,104,924 252
g
Authority - Revenue Bonds 2013 60, 60,586,177 586,187 5,782,112 3,659,302 (2,122,810) 58,463,377 58,463,367 6, 3,532,777 (2,730,964) 263,741 55,732,413 55,732,404 305 Beautification Committee 38,865 38,865 300 470 170 39,035 39,035 300 146 (154) 38,881 38,881 311 State HCD Rehab Program 157,193 157,193 - 3,304 3,304 160,498 160,498 - 1,296 1,296 161,794 161,794 312 Federal CDBG Grant 2003 (281,585) (210,062) 177,389 177,389 - (281,585) (210,062) 150,000 150,000 - (281,585) (210,062) 313 First Time Home Buyers 192,250 192,250 6,720 - 6,720 198,970 198,970 3,955 - 3,955 202,925 202,925 314 Federal HOME Funds 188,266 200,168 92,702 87,732 4,970 193,236 205,138 5,612 - 5,612 198,848 210,749 316 Neighborhood Stabilization
Program 5,345 5,345 999 - 999 6,343 6,343 521 - 521 6,864 6,864 320 Police - Asset Forfeiture 4,298 4,298 1,718 - 1,718 6,016 6,016 471 - 471 6,487 6,487325 Gas Tax 422,835 386,583 1,075,653 1,343,567 (267,914) 154,921 118,669 1,095,703 922,638 173,065 327,986 291,734 FY22-23 Projected Budget
Fund Description
FY21-22 Projected Budget
15 9.3.b
Packet Pg. 303
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Fund Balance Projections
Audited
Fund Balance Cash Balance Difference
Projected Fund
Balance
Cash Balance
(Projected) Difference
Projected Fund
Balance
Cash Balance
(Projected)
6/30/2021 6/30/2021 Revenue Expense Rev/Exp 6/30/2022 6/30/2022 Revenue Expense Rev/Exp 6/30/2023 6/30/2023 FY22-23 Projected Budget
Fund Description
FY21-22 Projected Budget
326 LTF Projects (113,343) 183,799 58,531 - 58,531 (54,812) 242,330 2,954 - 2,954 (51,859) 245,283 327 Street Projects 2,974,177 2,999,220 2,322,420 2,349,572 (27,152) 2,947,025 2,972,068 6,200,898 6,116,272 84,626 3,031,651 3,056,694 328 Non Motorized Funds 72,851 85,179 41,081 10,000 31,081 103,932 116,260 281 72,851 (72,570) 31,362 43,690 329 Measure L 4,043,415 4,254,048 2,072,483 2,801,510 (729,027) 3,314,388 3,525,020 3,126,079 5,468,527 (2,342,448) 971,940 1,182,573 401 Affordable Housing Impact 1,053,566 1,053,566 12,114 - 12,114 1,065,680 1,065,680 1,386,985 - 1,386,985 2,452,666 2,452,666 402 Community Facilities Impact 566,163 610,110 1,115,534 - 1,115,534 1,681,697 1,725,644 1,423,104 320,000 1,103,104 2,784,800 2,828,747 404
General Govt Facilities Impact 418,194 424,692 174,969 150,150 24,819 443,013 449,511 259,932 415,000 (155,068) 287,945 294,443 408 Public Safety Impact 571,681 573,011 69,535 - 69,535 641,216 642,546 120,677 - 120,677 761,893 763,223 410 Parkland In Lieu 57,340 57,340 56,745 56,030 715 58,055 58,055 240,508 50,000 190,508 248,563 248,563 412 Street Impact 706,784 707,601 74,035 366,667 (292,631) 414,153 414,970 1,359,776 503,230 856,546 1,270,699 1,271,516 414 Water Impact 2,873,718 3,017,491 3,690,561 214,242 3,476,319 6,350,037 6,493,810 3,564,982 950,000 2,614,982 8,965,019 9,108,792 415 Storm Drain Impact 1,229,794 1,229,794 35,386 70,000 (34,614) 1,195,180 1,195,180 306,195 600,000 (293,805) 901,375 901,375 416 Sewer Impact 89 89 20,719 35,975 (15,256) (15,167) (15,167) 403,343 - 403,343 388,176 388,176421 Delta Mendota Storm Gate 174,028 174,028 2,009 - 2,009 176,037 176,037 649 - 649 176,686 176,686 423 Westside Drainage Study 65,599 65,599 757 - 757 66,356 66,356 245 - 245 66,600 66,600 428 Downtown Redevelopment 107,346 113,521 156,810 - 156,810 264,156 270,331 124,242 - 124,242 388,399 394,574 430 Aquatic Center 264,641 276,326 297,433 - 297,433 562,074 573,759 231,857 - 231,857 793,931 805,616 440 Future Water Acquisition 138,349 137,714 157,637 - 157,637 295,986 295,351 4,795 - 4,795 300,781 300,145 600 Garbage/Street Sweeping 1,322,982 1,601,165 3,798,583 3,779,287 19,296 1,342,278 1,620,461 4,062,676 4,653,391 (590,715) 751,564 1,029,746 605 Sewer Fund 4,566,021 1,109,389 7,785,439 6,928,248 857,191 5,423,212 1,966,580 7,575,198 9,285,216 (1,710,018) 3,713,194 256,562 606 Sewer Capital 13,378,877 1,503,148 675,937 1,289,937 (614,001) 12,764,877 889,147 12,919,315 12,912,000 7,315 12,772,191 896,462 607 PPFA Sewer - Authority Bonds 496,836 505,978 221,656 215,228 6,428 503,264 512,406 212,543 210,832 1,712 504,976 514,117 610 Water 7,803,373 6,536,455 7,336,021 6,325,437 1,010,584 8,813,957 7,547,039 9,548,286 6,388,037 3,160,249 11,974,206 10,707,288 611 Water Capital 31,536,367 12,306,663 3,580,461 3,520,879 59,582 31,595,949 12,366,245 7,511,612 12,592,523 (5,080,911) 26,515,038 7,285,334 612 PPFA Water - Authority Bonds (16,048,688) 759,024 934,997 3,290,932 (2,355,934) (18,404,622) (1,596,910) 850,088 7,178,331 (6,328,243) (24,732,865) (7,925,153) 710
Heartland Ranch Infrastructure (1,210) 45,966 531 - 531 (679) 46,497 171 - 171 (508) 46,668 FUND BALANCE - BY FUND $ 151,525,700 $ 128,256,537 $ 98,083,600 $ 80,691,540 $ 17,392,060 $ 168,917,759 $ 145,648,596 $ 116,665,454 $ 134,468,002 $ (17,802,548) $ 151,115,212 $ 127,846,048 General Fund & Reserves $ 13,715,261 $ 14,809,570 $ 31,351,085 $ 25,621,471 $ 5,729,614 $ 19,444,876 $ 20,539,184 $ 35,024,627 $ 31,131,946 $ 3,892,680 $ 23,337,556 $ 24,431,865 Other Funds 137,810,439 113,446,967 66,732,514 55,070,069 11,662,445 149,472,884 125,109,412 81,640,827 103,336,055 (21,695,228) 127,777,656 103,414,184 Total Funds $ 151,525,700 $ 128,256,537 $ 98,083,600 $ 80,691,540 $ 17,392,060 $ 168,917,759 $ 145,648,596 $ 116,665,454 $ 134,468,002 $ (17,802,548) $ 151,115,212 $ 127,846,048 16 9.3.b
Packet Pg. 304
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Fund Balance Difference
Fund Balance Usage
Unaudited
FY21-22 Fund
Balance
6/30/2021 Revenue Expense Rev/Exp Adjustment 6/30/2022
100 General Fund $ 9,467,103 $ 28,432,746 $ 23,550,509 $ 4,882,237 $ - $ 14,349,340 101 General Fund - Reserve 3,763,344 - 20,884 20,884 - 3,784,228 102 Bond Administration 360,489 173,703 187,758 14,055 - 374,544 103 American Rescue Relief Fund - 1,897,260 2,696,314 799,054 105 Self Insurance Reserve 7,388 - 85 85 - 7,473111 Master Plan 116,939 - 13,299 13,299 - 130,238 GENERAL FUND BALANCE $ 13,715,263 $ 31,351,085 $ 25,621,471 $ 4,930,560 $ 19,444,87 - $ 7

ALLOCATION TABLE - GENERAL FUND BALANCE
Fund Projects / Expense Type Nonspendable Restricted Committed Assigned Unassigned Total 101 Gen Fund Emergency Contingency $ 3,784,228 3,784,228 $ 100 Future Capital Projects 218,342 218,342
100 School Resource Officer 54,916 - 54,916
100 Vehicle Replacement 130,218 130,218
100 Computer & Equip Replacement 24,137 24,137
100 Park Maintenance 6,357 6,357
100 Facilities Maintenance 40,957 40,957
100 Web Site Upgrade 38,736 38,736102 Bond Administration 374,544 374,544 100 PERS and OPEB Reserves 71,713 71,713
100 Street Maintenance 579,289 579,289
100 Museum Project 78,711 78,711
100 ALS Cert Sponsorship 12,000 12,000100 Unassigned 13,077,341 13,077,341 100 Master Plan 16,623 16,623
111 Master Plan Fund 130,238 130,238
105 Self Insurance Reserve 7,473 7,473
103 American Rescue Relief Fund 799,054 799,054
$ 1,173,598 - $ 3,784,228 $ 1,409,710 $ 13,077,341 $ 19,444,877 $ Actual General Fund Balance 06/30/2022
Fund Balance Allocation and
Assigned Funds Available
Actual as of: 06/30/2022
FY21-22 Budget
Fund Description
17 9.3.b
Packet Pg. 305
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Restricted Restricted Unassigned
FUND102 FUND103 Fund 100 FUND 101 FUND 100 FUND 100 FUND 100 FUND 100 FUND 100 FUND 100 FUND 100 FUND 100 FUND 100 FUND 100 FUND 100 FUND 111 FUND105 FUND100 American School Future PERS and
Bond Rescue Resource Emergency Capital Vehicle Comp & Equip Facility Master Park Website OPEB Street Museum ALS Cert Master Plan Self Unassigned Admin Relief Fund Officer Contingency Projects Replacement Replacement Maintenance Plan Maintenance Upgrade RESERVES Maintenance Project Sponsorship Fund Bal Insurance Total AUDITED FY 2020 346,700 54,916 - 3,756,587 218,342 130,218 24,137 40,957 16,623 6,357 38,736 1,571,713 579,289 78,711 12,000 108,286 7,360 2,085,394 9,076,327 FY 2021 Revenue 178,227 6,757 - - - - - - - - - - - 8,653 - 28 24,003,974 FY 2021 Usage (164,438) - - - - - - - - - - - - - - (19,394,264) - 4,609,709 Reallocated Funds - - - - - - - - - - - - - - - - -
AUDITED FY 2021 $ 360,489 $ 54,916 - $ $ 3,763,344 $ 218,342 $ 130,218 $ 24,137 $ 40,957 $ 16,623 $ 6,357 $ 38,736 $ 1,571,713 $ 579,289 $ 78,711 $ 12,000 $ 116,939 $ 7,388 $ 6,695,104 13,715,263 FY 2022 Revenue 187,758 2,696,314 20,884 - - - - - - - - - - - 13,299 - 85 28,432,746 FY 2022 Usage (173,703) (1,897,260) - - - - - - - - (1,500,000) - - - - - (22,050,509) - 6,382,237 Reallocated Funds - - - - - - - - - - - - - - - - -
PROJECTED FY 2022 $ 374,544 $ 799,054 $ 54,916 $ 3,784,228 $ 218,342 $ 130,218 $ 24,137 $ 40,957 $ 16,623 $ 6,357 $ 38,736 $ 71,713 $ 579,289 $ 78,711 $ 12,000 $ 130,238 $ 7,473 $ 13,077,341 19,444,877 FY 2023 Revenue 191,009 2,698,678 6,757 - - - - - - - - - - - - 32,127,745 FY 2023 Usage (183,416) (2,289,080) - - - - - - - - - - - - - 410 28 (28,659,450) 3,468,295 Reallocated Funds - - - - - - - - - - 500,000 - - - - - (500,000) PROJECTED FY 2023 $ 382,136 $ 1,208,653 $ 54,916 $ 3,790,986 $ 218,342 $ 130,218 $ 24,137 $ 40,957 $ 16,623 $ 6,357 $ 38,736 $ 571,713 $ 579,289 $ 78,711 $ 12,000 $ 130,648 $ 7,501 $ 16,045,636 23,337,558 General Fund Balance and Staff Allocation Recommendations Projected As of: 06/30/2022
Committed Assigned
18 9.3.b
Packet Pg. 306
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Fund Revenue and Transfers In
General Fund  $                                             32,127,745 General Fund Reserves                                                  2,896,882 Housing                                                       161,383 Impact Fee                                                   9,074,756 Public Safety  3,429,125
LMD BAD  2,831,402
Assessment                                                 12,806,525 Street                                                 10,425,915 Recreation                                                       232,003 Enterprise                                                 42,679,718 Total  $                                          116,665,454 City of Patterson
Citywide Budget
FY 2022-23 Proposed Budget
General Fund ,  $32,127,745
General Fund Reserves,
$2,896,882
Housing ,
$161,383
Impact Fee ,
$9,074,756
Public Safety ,
$3,429,125
LMD BAD ,
$2,831,402
Assessment ,
$12,806,525  Street ,  $10,425,915
Recreation ,
$232,003
Enterprise ,
$42,679,718
REVENUE AND TRANSFERS IN
$116,665,454
19 9.3.b
Packet Pg. 307 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Fund Appropriations and Transfers Out
General Fund  $                                             28,659,450 General Fund Reserves                                                  2,472,496 Housing                                                       150,000 Impact Fee                                                   2,838,230 Public Safety  4,072,257
LMD BAD  3,415,741
Assessment                                                 27,058,910 Street                                                 12,580,287 Recreation                                                               300 Enterprise                                                 53,220,330 Total  $                                          134,468,002 FY 2022-23 Proposed Budget
City of Patterson
Citywide Budget
General Fund ,
$28,659,450  General Fund
Reserves,  $2,472,496
Housing ,
$150,000
Impact Fee ,
$2,838,230
Public Safety ,
$4,072,257
LMD BAD ,
$3,415,741
Assessment ,
$27,058,910
Street ,
$12,580,287
Recreation ,  $300
Enterprise ,
$53,220,330
APPROPRIATIONS AND TRANSFERS OUT
$134,468,002
20 9.3.b
Packet Pg. 308 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) FY 2022‐23 Projected
City Wide Fund Balance
General Fund & Reserves $                                             23,337,556 All Other Funds                                              127,777,656 Total Funds $                                          151,115,212 City of Patterson
Citywide Budget
FY 2022-23 Proposed Budget
General Fund &
Reserves,
$23,337,556 , 15%
All Other Funds,
$127,777,656 , 85%
BUDGETED FUND BALANCE
$151,115,212
21 9.3.b
Packet Pg. 309 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City Manager
City Clerk Human Resources
Director
Deputy
City Clerk
Administrative
Assistant
(CM & HR)

ADMINISTRATION DEPARTMENT
Human Resources
Analyst
Information
Technology
Manager
IT Technician II Human Resources
Analyst
Program Manager
22 9.3.b
Packet Pg. 310 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other City of Patterson
2022-23 Budget
Department: Administration
Mission Statement: The Administration Department strives to operate a cost-efficient, customer service-oriented department whose actions are transparent to our residents, resulting in cooperative relationships and providing quality results for a government that effectively serves the City of Patterson. The City’s professional departments managed under the City Manager endeavor to provide support, guidance, communication, and leadership to assure that quality municipal services are provided to the members of our community.

Department Description: The City Administration Department is headed by the City Manager, the Chief Administrative Officer of the City. The City Manager strives to administer and deliver effective, efficient, and transparent local government services, projects, and programs on behalf of the City Council through the division of Human Resources and Risk Management, Information Technology, and the City Clerk.

Recent Accomplishments: Continued progress on the City of Patterson’s 5-Year Strategic Plan; continued our successful partnership with the PJUSD to coordinate growth at Centennial Park and future Community Center; implemented efforts to reduce the exposure to Covid-19 and create a safe work environment for the public and Staff at City facilities including creating alternate schedules to reduce the number of Staff in the workplace and contact with the public, and by implementing virtual meetings; obtained grants from the County for HOST and Naomi’s House; successfully provided a balanced budget (2021/2022) to council; promoted the City’s great attributes in City development to attract several new businesses and assisted our less fortunate homeless residents.

Conducted recruitments for the Engineering, Finance, Public Works, and Recreation Departments; conducted an array of city-wide training to assist employees in dealing with the Covid-19 outbreak and personal development; conducted successful negotiations with the Unions to comply with updated IRS laws.

To better serve the public, an update to our web-based council agenda and minutes system through Granicus is in progress; implemented a web-based electronic filing system through Netfile for filings and viewing of Statement of Economic Interest Form 700s and Campaign Disclosure Statements to better serve the public in an easy user friendly format; implemented a Citywide webbased Public Records Request user-friendly system through NextRequest for the public to file, view, and/or download past and current public records requests. In 2021, a total of 162 public records requests were processed. In order to fulfill government transparency, PageFreezer, a social media archiving software, was implemented. Citywide Instagram, Facebook, and YouTube accounts are now being archived, allowing the City to provide a public record.

The Citywide Document Imaging System, Laserfiche Storage was moved to the Cloud. Only 10% of Laserfiche remains on the City server. This project/process will give the City more storage for archiving citywide documents and will bring the City into compliance with WORM (Write Once Read Many) archiving.
23 9.3.b
Packet Pg. 311 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) We continue to purchase necessary equipment and supplies to upgrade/update the Council Chambers audio/video system. The original audio/video system had not been upgraded/updated since City Hall originally opened in 2005 and is used by the City Council, Planning Commission, staff, and sometimes the public. The system is used for recording and streaming Council meeting videos to Comcast Cable Channel 7. We contracted with DocuSign, a federal authorized company with more than 500,000 customers which includes local, state, federal, and international public sector organizations. DocuSign is listed as an authorized FedRAMP (Federal Risk and Authorization Management Program). FedRAMP creates and manages a core set of processes to ensure effective, repeatable cloud security for government. The program is Cloud based and is hosted by DocuSign. DocuSign will help staff in logging, tracking, and finalizing city approved documents, forms, contracts, etc. Electronic signatures (eSignatures) through DocuSign are safe, secure, legal, and in compliance for governments.

We also transitioned from an on-premise phone system to a cloud-hosted VoIP phone solution that provides the city and staff greater flexibility in communicating with each other and the public.

Current Year Goals: Continue working on Strategic Plan goals and strategies, including continued progress on the Public Safety Center; continue strengthening City Departments to improve customer service and public transparency; coordinate with our new Public Safety and Downtown Revitalization committees to enhance the future of Public Safety in Patterson and create a plan to revitalize our Downtown core; continue efforts to revitalize north and south parks by applying for applicable grants; continue working with the Stanislaus Homeless Alliance to decrease our homeless population; attract professional consultants to complete the final design of the Centennial Park; improve the IT Division including advanced IT services to better serve the new norm of Virtual meetings and advanced technology; conduct the implementation the new Succession Plan to determine current and future staffing needs to include conducting a needs assessment and gap analysis; implemented progressive recruitment strategies to attract qualified staff with our positive culture; conduct a city-wide compensation study to ensure that the City has competitive salaries and benefits; continue to foster an environment that encourages career development; continue to improve city-wide customer service; continue the development of the Human Resources Department by hiring a new position in the department; and continue training city employees to better serve the community.

Future Goals: Continue streamlining all Departments to enhance Department/Division efficiencies including our permitting/application processes; maintain implementation of our Strategic Plan by following the approved and detailed action plans; continue developing the City’s Administration Department (City Manager’s Office, Human Resources Division, City Clerk’s Office and IT Department) to provide multiple resources required for our employees, organized units, and the shifting state and federal requirements; continue training and education programs to provide the knowledge needed to better serve our community; continue efforts for data retention and storage which provides for better and more efficient government transparency; provide innovative attraction tools to attract more businesses to the downtown business area.

Source of Funding: General Fund
24 9.3.b
Packet Pg. 312 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Finance Director
Supervising Accountant
AP, Payroll, General Ledger,
Financial Analysis & Financial
Reporting
Accounting Manager
(Vacant)
Senior Accounts
Clerk
Accounts Payable,
Property Tax and
General Ledger
Accounting
Technician
Fixed Asset &
Payroll
Senior Accounts Clerk
Utility Billing &
Garbage Services
Senior Accounts Clerk
Business License,
Accounts Receivable &
Utility Billing
Senior Accounts Clerk
Utility Billing
Senior Accounts Clerk
Utility Billing

FINANCE DEPARTMENT
Accountant
Treasury, Budget, Debt,
Financial Analysis &
Financial Reporting
Accountant
Cannabis, Grants,
General Ledger, Financial
Analysis & Financial
Reporting
Accountant
Cannabis, Grants,
General Ledger, Financial
Analysis & Financial
Reporting
Senior Accounts Clerk
Utility Billing
Utility Billing & Revenue
Manager
Water, Sewer, Garbage &
Business License
P/T Accountant

ARPA GRANT
(Vacant)
25 9.3.b
Packet Pg. 313 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other City of Patterson
2022-23 Budget
Department: Finance (100-200)
Mission Statement: Finance Department is to provide financial, administrative, and technical support to residents, business partners, decision-makers, and other City departments and to safeguard and facilitate the optimal use of City resources for strategic financial planning.

Department Description: The finance department is directly responsible for maintaining the financial integrity of the City, including payroll, accounts payable and procurement, budget, treasury, and revenue services. The Finance Department continues to strive to serve our citizens in the most efficient manner.

Recent Accomplishments:
• Developed and revised policies and procedures to keep current, relevant, and aligned with City’s strategic plans.
• Implement GovInvest software for OPEB and Pension Projection. • Establish Section 115 Trust Fund for OPEB and Pension Plan. • Improvement on Finance web page to incorporate new regulations and compliance requirements.
• Municipal Code update for Finance section.
• Obtain Water Arrearage Grant and American Rescue Plan Act Grant. • Obtain CFD 2018-1 VOP Infrastructure special tax bond and CFD 2005-1 West Patterson Business Park special tax bond series 2021.

Current Year Goals:
• Establish a Citywide 5- year CIP Plan.
• Establish AB1600 Development Impact Fee on new development reporting. • Develop a 5-year long-range financial plan.

Future Goals:
• Update various Finance division policies.
• Replace manual process with an automated process in financial reporting. • Continuous process improvement initiatives to attain high productivity, efficient processes, and strong internal controls.

Source of Funding: General Fund and Enterprise Fund
26 9.3.b
Packet Pg. 314 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Community Development
Director
Associate Planner Planning Technician II

COMMUNITY DEVELOPMENT DEPARTMENT
City Planner
Planning Technician II
Senior
Code Enforcement
Code
Enforcement II
Code
Enforcement I
27 9.3.b
Packet Pg. 315 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other City of Patterson
2022-23 Budget
Department: Community Development (100-300) and Code
Enforcement (100-310)
Mission Statement: The mission of the Community Development Department is to enhance the quality of life in Patterson by striving to improve its physical appearance, to ensure safe, sound, and accessible construction, housing opportunities and to promote the local economy in terms of employment opportunities and retail diversification.

Department Description: The Community Development Department performs a variety of services intended to protect, maintain and develop an attractive, safe and healthy community and vibrant and diverse economy. Responsibilities include project analysis for property development and use review. It is staff to the Council, Planning Commission and Economic Strategic Commission on planning matters. The Community Development Department is responsible for the creation and implementation of an economic development strategy with an emphasis on business attraction, retention and expansion in addition to addressing retail leakage. It is responsible for the maintenance and implementation of the General Plan through administration of the Zoning Code, Subdivision Map Act, and Municipal Ordinances. The Community Development Department is responsible for complying with and implementing the California Environmental Quality Act (CEQA) which on a project by project basis may require a variety of special studies such as traffic, biological and cultural resources. The Community Development Department is also responsible for the procurement and administration of various grants such as HOME and Community Development Block (CDBG) grants. Other activities include case processing of various applications such as home occupation use permits, conditional use permits and variances. Also coordinates architectural preservation matters with particular emphasis on projects located within the Historic Downtown Commercial District.

Recent Accomplishments: Adoption of the City’s Storm Drain and Water Master Plan. Approval of multiple projects, including S2A Modular manufacturing facility, Palms Plaza, Patterson Family Pharmacy, Hampton Inn, Burger King/Round 28 9.3.b
Packet Pg. 316 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Table Pizza, Del Lago Mini Golf, Starbucks, Villages of Patterson Apartments, Self-Help Apartments, La Quinta Hotel, Landon Lane Apartments in the Villages, Adoption of Big Box Ordinance, Zoning Clean Up, Tools for Business Success Program Launched in 2018, successful transition of Code Enforcement responsibilities from Fire Department to Community Development Department. Completion of an infrastructure project that replaced 2,875 linear feet of water lines within the City’s CDBG Target Area.

Current Year Goals: Complete master plans for transportation and parks and recreation.

Complete work on impact fee update. Submit service fee update to Council. Continued review of development proposals. Increase the efficiency of the Development Review process. Creation of the initial phase of marketing materials to assist in the department’s economic development strategy. Creation of a Downtown Revitalization Committee.

Increase training and certification opportunities for Community Development Staff and Planning Commission members towards enhancing individual and team performance. Join and participate in additional professional organizations such as the National Main Street Organization and the International Council of Shopping Centers (ICSC) in furtherance of the Strategic Plan. Complete the Zacharias Master Plan and associated annexation. Assist business where and when possible towards surviving the COVID-19 Pandemic and its impact on the economy and business community. Creation of an Economic Development Business and Marketing Plan. Continue to assess and refine job descriptions.

Future Goals: To continue to perform a variety of services intended to protect, maintain and develop an attractive, safe, healthy and vibrant community, including a review of Community Design Guidelines and continued training for Community Development Staff members and the Planning Commission.

Continue to enhance the City’s competitiveness through various marketing and business attraction efforts. Develop and implement the Downtown Master Plan.

Source of Funding: General Fund (100)
29 9.3.b
Packet Pg. 317 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Director of Engineering, Building,
Capital Projects/City Engineer
CIP Manager Associate
Engineer
Building Tech
II
Building Official
CSG Consultant
Building Inspector
CSG Consultant

ENGINEERING, BUILDING, CAPITAL

PROJECTS DEPARTMENT
Building Tech
I
Building Tech
I
Administrative
Assistant
Assistant
Engineer
30 9.3.b
Packet Pg. 318 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other City of Patterson
2022-23 Budget
Department: Building (100-305) & Engineering (100-306)
Mission Statement: To provide engineering, planning, design, construction management, and inspections services for all new development, existing facilities and infrastructure, including buildings, parks, streets and utilities systems.

Department Description: The Engineering Division coordinates design, administration, and construction of numerous capital improvement projects and private development and ensures construction of high-quality subdivision streets and utility improvements through comprehensive plan review, testing, and inspection programs. The City standard plans and specifications are maintained and updated to assure the use of quality materials and acceptable construction practices. The Building Division is responsible for the enforcement of codes, laws, ordinances and regulations pertaining to building construction and remodeling within the City. Enforcement is accomplished by application and plan review services, processing building permits, and inspections. The Building Division provides services necessary to ensure that construction within the City is performed in a safe and lawful manner by regulating uniform construction codes, energy conservation, ADA law, seismic safety, life safety and demolition of structures.

The primary function of the Engineering and Capital Projects Division is to promote the orderly development of the City of Patterson by providing general engineering services to support the City’s infrastructure and land development, regulate the construction of municipal structures, city streets, sewage disposal, water supply, storm drainage facilities and private development. The Engineering Division also provides project management, construction management, oversight of capital projects, review of design documents, and preservation of the City's survey monuments and benchmarks. Through regulation, the goal is to provide a high standard of construction quality and to preserve and protect public health, safety and convenience.

The primary function of the Building Division is to protect the lives and safety of the residents and visitors of the City of Patterson and enhance the quality of life, housing, economic prosperity, and job creation citywide. Through a timely, cooperative, and transparent process, the division advises, guides, and assists customers to achieve compliance with the Building, Zoning, Plumbing, 31 9.3.b
Packet Pg. 319 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Mechanical, Electrical, Disabled Access, Energy & Green codes, local and State law to build safe, well, and efficient structures.

Recent Accomplishments: The Building Division has continued to see a steady increase in building permits over the past fiscal years and continues to streamline the permitting process and providing efficient customer services for inspections and plan check. CSG Building Services continues to assist the City with plan review and building inspections. CSG has allowed the department to provide limited over-the-counter plan approval for expedited plan checking.

The Engineering and Capital Projects Division has continued to manage a significant amount of new private development plan review and capital projects. Plan review was provided for new development on the Villages of Patterson planned development area for single family residential infrastructure improvements, Baldwin Ranch North subdivision onsite/offsite improvements, Dutch Bros Coffee & Grocery Outlet site plan improvements, and the LBA Logistics Warehouse project. Capital projects that are underway or have continued with design are the Kinshire Water Line Replacement and Road Reconstruction (Phase-2), Sperry Ave Overlay, Rogers Road/Delta Mendota Canal Bridge Replacement, Patterson Public Safety Center, Fire Station #1 foundation improvements, S2A Modular site improvements, Salado Creek Pedestrian/Bicycle Trail improvements, and the Ward Ave Sewer Lift Station rehabilitation project. Engineering also provides inspection services and construction management for all projects that are currently under construction. Construction for the following projects to begin in Spring 2022 or later in the year are the Black Gulch Culvert at DMC, Potable Water Well #14, Sperry Road widening at Rogers Road, Rogers Road Extension south of Sperry, WQCF Administration Building.

Current Year Goals: Continue to provide customer service in building inspections, plan check, code enforcement and streamline permitting process. Provide the necessary oversight, design and management for the City’s existing infrastructure, as well as review and condition all proposed development to meet City Standards, future growth requirements, and State regulations.

Future Goals: Continue the efforts with the Northern Delta Mendota Groundwater Subbasin group to assure State compliance of our local subbasin’s Groundwater Sustainable Plan (GSP) with the State’s requirements under the Sustainable Management Groundwater Act (SGMA).

Continue to evaluate the most cost-effective process to treat the City's potable water for Chromium-6 due to State’s proposed MCL requirements. Continue the efforts to fund the Phase3A Water Quality Control Facility (WQCF) construction phase to expand the City’s wastewater treatment facility by 0.625MGD to allow for future growth. Construct a new water tank, nonpotable wells, recharge storm basins, and other WQCF expansions to provide the necessary services for years to come to our residents. Finalize the design for Rogers Road Bridge at the Delta Mendota Canal (DMC). Continue our partnership with the County and Caltrans and award the design (PS&E phase) for the Sperry Ave/I-5 Interchange and California Aqueduct bridge widening to meet current and future traffic volume demands.

Source of Funding: Building Permit & Plan Check Fees, Inspection Fees, General Fund, Sewer and Water Enterprise Funds, Measure L Tax, State and Federal Funds. 32 9.3.b
Packet Pg. 320 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Fire Chief
Division A Training Division B Support / Service Division C Operations Administrative
Manager
Division Chief Division Chief Division Chief

FIRE DEPARTMENT
Station 51 Station 52
Engineer
Station 51
Captain Captain Captain
Engineer
Station 52
Captain
Station 51
Captain
Engineer
Station 52
Captain
Community
Emergency
Response Team
Secretary II
F/F
Paramedic
Engineer
F/F
Paramedic
Engineer
F/F
Paramedic
Engineer
Fire Prevention
Specialist
F/F
Paramedic
F/F
Paramedic
F/F
Paramedic
F/F
Paramedic
Vacant
F/F
Paramedic
Vacant
F/F
Paramedic
Vacant
33 9.3.b
Packet Pg. 321 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other City of Patterson
2022-23 Budget
Department: Fire
Mission Statement: We are proudly dedicated to serving our communities by providing high quality emergency service response, education, prevention, and preparedness.

Department Description: The Patterson Fire Department (PFD) provides all-risk emergency services to the City of Patterson and, through an automatic-aid agreement, portions of the West Stanislaus Fire Protection District service area. The department provides a wide variety of services to an expanding and diverse population. These services include:
➢ Fire Suppression
➢ Advanced Life Support
➢ Hazardous Materials Mitigation
➢ Urban Search and Rescue
➢ Water Rescue
➢ Community Education
➢ Disaster Preparedness
➢ Fire Prevention and Code Compliance
Recent Accomplishments: Acquired funds to replace 2 Type I fire apparatus for first out assignments at Station 51 and 52.

Filled both open Division Chief positions to complete the command staff for the department.

Replaced all mobile and portable radios as well as MDC laptops through a county wide grant.

Current Year Goals: Start the plan on building Fire Station 3 for the city of Patterson on the east side of town.

Apply for an AFG grant for a replacement ladder truck and training props for fire station 52.

Future Goals: Improve staffing by hiring 3-6 firefighter/EMT’s to prepare for staffing new fire station.

Source of Funding: General Fund, Public Safety Impact Fee, Patterson Garden Fire Assessment Fee. 34 9.3.b
Packet Pg. 322 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Police Chief
SGT
A Squad
SGT
Admin/Detectives
Day Shift
2 Deputies
Traffic Enforcement
2 Deputies

POLICE DEPARTMENT
SGT
B Squad
Day Shift
2 Deputies
Swing Shift
2 Deputies
Graveyard Shift
2 Deputies
Swing Shift
2 Deputies
Graveyard Shift
2 Deputies
Detectives & CRD
5 Deputies
Community Services
Officers
2 CSOs
Clerical Staff
1 Supervisor
1 Clerks
1 Clerical Aid
Commercial Traffic
1 Deputy
School Resource
Officer
35 9.3.b
Packet Pg. 323 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other City of Patterson
2022-23 Budget
Department: Police (100-500)
Department Description: The Police Department is responsible for the public safety related to the enforcement of local and state laws. The department works in partnership with other agencies and departments to prevent crime and to improve the quality of life for our residents. Public Safety services are contracted with the Stanislaus County Sheriff’s Department.

Recent Accomplishments: 2021 has been a challenging year dealing with the COVID-19 pandemic.

Nonetheless, the city of Patterson has seen decreases in most Part I and Part II crimes. This can be attributed to sustained pro-active policing and partnerships with the community. This year Patterson Police Services executed over 100 search warrants, conducted several human trafficking operations and carried out several community events despite the pandemic.

Current Year Goals: We would like to add a Community Resource Detective to address quality of life and public nuisance issues and a crime analysist to help us analyze and gather data related to crime and quality of life issues within our community. Additionally, we are in the process of constructing a new public safety center, our hope is that this project is well underway by the end of this fiscal year.

Additional goals:
- Set up license plate reader (LPR) cameras at strategic points around the city. - Move forward with the Patterson Safety Center project. - Set up in-person community forums with the Chief and other police personnel. - Work with the Host and Naomi’s House, along with other resources to address the homelessness issues throughout our city.
- Engage school aged teenagers in a police ride-along program that promotes education and familiarization with the police department.

Source of Funding: General Fund and Public Safety Impact Fees 36 9.3.b
Packet Pg. 324 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Recreation Director
Recreation
Facilities
Superintendent
Recreation Manager
Recreation Supervisor
Aquatics, Promotions,
Events, Day camps
P/T Recreation Staff
Recreation Supervisor
Youth Sports, Sports
Clinics, Adults Sports
Recreation Supervisor
Tiny Tot, Volunteers,
Events, Teen Leadership,
Crossing Guards
Recreation Senior Program
Supervisor
Senior Board, senior Programs,
Facility Rentals, Adult Classes,
Events
Recreation Senior Program
Supervisor
Senior Board, senior Programs,
Facility Rentals, Adult Classes,
Events
P/T Recreation Staff P/T Recreation Staff
P/T Customer Service
Part Time Office
Clerical
Full Time
Maintenance
2 Worker II/III
1 Worker I
P/T
Maintenance
Custodian,
Maintenance

RECREATION AND COMMUNITY SERVICES

DEPARTMENT
Administrative
Division
Maintenance
Division Program Division
Full Time
1 Admin Assistant
2 Account Clerk I
P/T Recreation Staff
37 9.3.b
Packet Pg. 325 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other City of Patterson
2022-23 Budget
Department: Recreation (510,600,605,606,607,610,611,705) Mission Statement: Patterson Recreation and Community Services Strivesto deliver quality programsfor all generations, by creating memorable experiences, a sense of community and encourage a healthy, Active Life.

Department Description: To be the leader in creating a healthy community through progressive, sustainable & memorable experiences. The Recreation and Community Services Departmentserve as community wellness hub by leveraging their role as trusted gathering places that connect every member of the community to essential programs,services and spaces that advance health equity, improve health outcomes, and enhance quality of life. Recreation provides programs that meet the focus of active lifestyles, health, and wellness for everyone! Recreation staff place an emphasis on developing programsfor all ages to enhance experiences, educate youth in skills development, job skills, and getting active!
Strategic Plan Connections:

Community & Economic Development - Build Community Connectivity: Recreation connects with community members daily through social media, recreation promotions and in-person programming. We cultivate community events and support the efforts of United Patterson with mentoring of youth through recreation employment and programming. Recreation has increased access to recreation & safe neighborhoods by increasing teen programming through our active Youth Action Commission. Recreation provides programming for all ages that encourages all ages of young children through Senior Citizens, to keep active and healthy.

Community Livability & Quality of Life: Recreation staff work closely with our senior community membersthrough our Hammon Senior Center by offering a Community Hub that meetstheir unique needs through a variety of programs, including access to healthy foods, physical activity, social connections, wellness connections and referral services. Recreation focuses on Building Facilities and partnerships that support the development of spaces that youth through seniors can engage in activities and improve their health and wellness.

Recreation is a partner with businesses, the School District, and non-profits to offer a variety of programs and opportunities for the residents of Patterson. Recreation strives to provide programs, recreation facilities and resources to enhance the quality of life in Patterson. • Efficient & Effective Government – development of Long-term forecast and customerservice oriented: Recreation works to complete the Parks and Recreation Master Plan and seek grants and funding to provide a long-term plan for community enhancementsin facilities, parks, and programs. 38 9.3.b
Packet Pg. 326 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Recent Accomplishments:
• Recreation staff Developed a Health and Wellness Community Hub at the Hammon Senior Center that serves the community members with Wellness connections and a central gathering place and access point for a variety of programs and services — such as Healthy food, wellness programs, fitness, education, and other social services, cultural and recreation opportunities, among others.
• Staff have developed many new programsto engage community membersin the outdoors with safe space in mind.

Current Year Goals:
• Seek funding for the refurbishment and development of needed recreation facilities. • Enhance and expand Recreation programs & classes for youth, adults, and seniors. • Increase program revenues, through sponsorships and donations.

Future Goals:

Work with other Departmentsto complete the P & R Master Plan, to encourage more recreational facilities and opportunities in the community.

Seek funding opportunities to develop the recreational facilities to meet the growing needs of the Patterson community.

Continue to develop the multi-use Recreation Center, Sports Complex, and expansion of the Aquatic Center to enhance recreational programming,tournaments, and Economic Development in Patterson.

Source of Funding: General Fund, Program Fees, Donations & Sponsorships 39 9.3.b
Packet Pg. 327 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Director of Public Works
Deputy Director of
Maintenance & Operations (2)
Deputy Director of
Regulatory Compliance &
Administration
Wastewater Manager
Water Division
Supervisor
Water Operator
III (2)
MW III
MW II (2)

PUBLIC WORKS DEPARTMENT
Wastewater
WQCF
WW Chief Plant
Operator
Administration
Regulatory
Compliance Fleet Services Parks/Easements, Vegetation Management & Building Maintenance Urban Forestry
Supervisor
Building
Maintenance
Urban
Forestry
MW II
(2)
MW I
MW I
(2)

P/T MW I
(3)
Supervisor (2)
MW III
(3)
MW II
(2)
MW I

P/T MW I
(2)
Lead Equipment
Mechanic
Equipment
Mechanic I/II (2)
Management
Analyst
(3)
Public Works
Inspector III
Secretary II
(2)
P/T Student
Intern
WW Operator III
WW Operator II
WW Operator
In Training (2)

MW I/II
WQCF Maint. (1)
Water
Operator I/II
(1)
Green Waste
Diversion
MW I
(4)
Environmental
Compliance
Specialist
(3)

P/T MW I
Mowing Services
MW I
MW II

P/T MW I
(4)
Public Works
Inspector I/II
(2)
Supervisor
Collections
MW III
MW II
MW I
(2)
Streets
MW II
(2)
MW I
(2)

P/T MW I
Street
Maintenance (2)

P/T MW I
Alley/Oleander
Maint. (1)
Street &
Collections
Electrical &
Instrumentation
Electrical &
Instrumentation
Manager
Electrician
Technician II
Electrician
Technician I
Parks
40 9.3.b
Packet Pg. 328 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other City of Patterson
2022-23 Budget
Department: Public Works
Mission Statement: Our mission is to provide the highest level of service to the residents of Patterson while maintaining the community’s infrastructure in the most cost-effective manner possible. We constantly strive to improve our customer service and efficiency.

Department Description: The Patterson Department of Public Works is committed to maintaining & enhancing the City's infrastructure & natural resources. Public Works is the largest department in the City, dealing with basic infrastructure and providing vital City services through three main branches:

Operations & Maintenance, Water Quality, and Administration. Within these three functional areas, Public Works deals with basic infrastructure of the city, including drinking water, wastewater, roadway maintenance, trees, parks, and environmental regulatory compliance. The Department of Public Works is committed to providing outstanding customer service to the community.

The Department is broken down into eight (8) divisions: 1) Water Operations, 2) Water Quality Control, 3) Streets & Collections, 4) Urban Forestry & Building Maintenance, 5) Parks & Landscaping, 6) Fleet Maintenance, 7) Electrical Services and 8) Administration & Regulatory Compliance.

Current & Future Year Goals: Public Works has identified approximately 60 goals spread across all eight Public Works Divisions. While the tasks vary by division, they all share the common purpose of improving customer service, maintaining the City’s infrastructure, or ensuring regulatory compliance for the City of Patterson.

Source of Funding: Public Works activities are funded from several sources including: Water, Sewer, Garbage, Gas Tax, LMDs, BADs, CSA, CFD, Impact Fees, Federal/State Grants, and General Fund. 41 9.3.b
Packet Pg. 329 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Administration
Mission Statement: The mission of the Administrative Division is to provide support, coordination, and direction for the seven operating divisions in Public Works and Regulatory Compliance.

Division Description: The Administrative Division provides support, coordination, and direction for the seven operating divisions in Public Works; manages 22 Benefit Assessment Districts, 15 Landscape Districts, 1 County Service Area, 1 Non-Residential Maintenance CFD, and 1 Residential Maintenance CFD; perform Contract Administration; Public Works Permitting; Parks & Field Reservations; Customer Service; and Administration of a multi-million-dollar budget, which includes:
❖ Enterprise Funds (Water, Sewer, Garbage)
❖ Special Districts Funds (CSA, CFDs, BADs, and LMDs)
❖ Million -General Funds (Streets, Urban Forestry, Building Maintenance, and Parks) ❖ Impact Fees (Corp Yard, City Hall, Streets, Water, Sewer, Storm, and Parkland) ❖ Grants (Cal-Fire, Air Pollution District, Prop 84)
❖ Gas Tax (Street Maintenance – 327)
Recent Accomplishments: Implemented the Urban Forest Master Plan elements; Completed the implementation of electronic Mobile MMS System to improve efficiency, customer service, inspections services, permitting, and assist with regulatory compliance programs, and reporting. Assisted with the COVID-19 FEMA and CARES Grant applications/administration; Completed the Sewer Rate Study/Analysis; Coordinated the City-wide User Fee Study and Cost Allocation Study; Secured fouryear land lease agreements; Continued efforts to ensure City compliance with SGMA including Council adoption of GSP (Groundwater Sustainability Plan); Working on the City’s Full Trash Capture implementation plan to address Stormwater regulations; Developed and adopted new Park Guidelines and updated Standards; and completed the development of the SB 1383 Organics Recycling Program as required by SB 1383; Implemented new Sewer Rates; Adopted and Implemented Cost Allocation Plan and User Fees; and completed Sanitary Sewer Management Plan Update; Developed and implemented the Hometown Hero Program.

Current & Future Year Goals: Complete new Water Rate Study and implement new water rates; continue to work with Human Resources to update Personnel Rules & Policies/Procedures; Re-submit Prop 68 Grants for North Park and Felipe Garza Park; Implement SB 1383 (Organics Recycling ordinance) and continue with the City’s five-year retro-reflectivity sign replacement program; Extend current contract for Signal Light Maintenance & Repairs; Secure bonds for Sewer CIP projects; Update and Improve Customer Service Program; Continue to Implement Electronic process to improve efficiency; Implement Parks CIP program; Improve Purchasing & Procurement process as needed; 42 9.3.b
Packet Pg. 330 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Award Design Contract for Full Trash Capture Project; Complete Municipal Code Updates; and develop and implement Sewer Use Ordinance updates.

Source of Funding: Administration Division and Regulatory Compliance activities are funded from several sources including: Water, Sewer, Garbage, LMDs, BADs, CSA, CFDs, Impact Fees, Grants, and General Fund.
43 9.3.b
Packet Pg. 331 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Regulatory Compliance
Mission Statement: The mission of the Regulatory Compliance Division is to develop and implement programs and operations to ensure that the City of Patterson promotes a greener-healthier community and remain in compliance with Federal, State, County, and Local regulations, and mandates.

Division Description: The Regulatory Compliance Division provides support, coordination, and management services for six (6) major regulatory compliance programs that include:
1) Water Resources: Includes Water Resources (Potable & Non-Potable), Water Quality, Groundwater Management, Flood Plain Management, and Water Conservation. The State Water Resources Control Board Division of Drinking Water (DDW) is responsible for regulatory oversight and ensuring that the City’s water system is in compliance with all State/Federal/Local requirements and mandates.
2) Stormwater Pollution Prevention (SWPPP) Management: The City’s Municipal Storm Water (MS) Phase II Permit and Executive Orders (2013-0001-DWQ) from the State Water Resources Control Board, the city must have a program to manage/mitigate rainwater and storm water at the source effectively and prevent pollution from entering the storm drain system/waterways to improve water quality. The City’s program elements include updating City policy via Ordinance(s); public outreach and education; illicit detection and elimination; staff training; developing/implementing BMPs; enforcement; and annual reporting. The City’s program has been in place since 2003 and has been updated to meet the new Phase II Permits that were adopted by the State. A new MS4 Phase II permit will be adopted in 2021. 3) Solid Waste: Includes Recycling (Residential, Commercial, Organics, and C&D), Construction & Demolition (C&D), and Garbage/Sweeping Contract Administration. The goal is to satisfy all the regulations and mandates set forth by the State. The City must implement recycling programs (Residential Recycling, E-Waste, Hazardous Waste, Beverage Container Recycling, Mandatory Commercial Recycling (AB 341), Commercial Organics Recycling (SB 1383), Construction Demolition Recycling/Diversion, etc.) to meet the State’s waste diversion rates established at 75%. The city is regulated by the California Department of Resources Recycling and Recovery (CalRecycle).
44 9.3.b
Packet Pg. 332 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) 4) Fats, Oils, and Grease (FOG) Management: FOG is an element of the City’s Sanitary Sewer Management Plan (SSMP). An SSMP was first prepared for the City of Patterson in April 2009 to satisfy the requirements of the State Water Resources Control Board Order No. 2006-003-DWQ. The purpose of the SSMP is to properly manage, operate and maintain all portions of the agency’s wastewater collection system, provide adequate capacity to convey peak wastewater flows, minimize the frequency of Sanitary Sewer Overflows (SSOs), mitigate impacts of SSOs that may occur and meet all the notification and reporting requirements. SSOs cause a public nuisance, particularly when raw untreated wastewater is discharged to areas with high public exposure, such as streets or surface waters used for drinking, fishing, or body contact recreation. SSOs threaten public health, and adversely affect aquatic life. This program requires the City to ensure that all City lines are properly maintained, prevent FOG from entering the sewer system, and requires any person/business generating FOG to install a grease interceptor. The City is responsible to ensure that all Grease Interceptors located in the City are maintenance properly by the property owners to prevent sewer overflows. The city is regulated and mandated by Federal and State laws. 5) Backflow Prevention/Cross Connection Control: All drinking water suppliers are regulated by the State Water Resources Control Board, Division of Drinking Water (DDW) and required to have a Cross Connection Control Program to ensure that the drinking water is safe and reliable for all consumers. The city currently has over 500 backflow prevention devices to prevent water cross contamination. The city is required to ensure that all devices are tested on an annual basis and to report this information to the State. The city tests the majority of the devices located in the city, including those installed at City Parks, Facilities, etc. All personnel must be trained and certified to test the devices. 6) Pre-Treatment: The City is regulated and mandated by the EPA & State Water Resources Control Board to manage industrial/commercial wastewater discharges that enter the City’s public sewer system. The goals and objectives are to establish the legal authority for the program; work with local businesses to identify the roles and responsibilities of each party; and to develop & implement a program to prevent the introduction of pollutants into the City’s sewer treatment system which can interfere with the normal operations of the system and/or cause contamination. This program requires on-going maintenance, daily monitoring, lab sampling & analysis, and enforcement.

The majority of the environmental programs require policy, guidance, public outreach & education; staff training & certifications, enforcement, and on-going maintenance to ensure that the City stays in compliance with the environmental laws and regulations; minimize the environmental risk and liability; and promote environmental best management practices (BMPs) through cooperation of City, businesses, residents, developers, Contractors, and other stakeholders.

Recent Accomplishments: Completed Implementation of the Commercial & Organics Recycling Requirements for Businesses generating 4 cubic yards of trash per week; Continued with the Water Conservation Programs (Cash for Grass, Toilet Rebate, and Free Fixtures) & Enforcement to satisfy the State’s 10% Target Goal for Water Savings; Maintained the Public Outreach Programs as much as possible due to COVID-19; Continued Implementing Monitoring, Inspections, and Enforcement 45 9.3.b
Packet Pg. 333 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) program for FOG, Stormwater. and Water Conservation; Developed & Implemented an Organics Recycling Program; continued participating in the local GSA/GSP preparation process; Worked with the State to implement the City’s new WDR Permit; Developed and submitted the City’s Pyrethroids Management Plan to the State as required.

Current & Future Year Goals: Continue to work on the implementation of the State Trash Policy Amendments for screening all trash in the storm drain system down to no larger than 5mm and develop CIP plan for installation of City’s regional trash capturing device(s); Implement the new 2021 MS4 Phase II Stormwater Permit Requirements, which will include compliance with monitoring/testing of TMDLs and Pyrethroids Management plan; Continue to Implement a Regional Stormwater Monitoring Program to comply with the Phase II Stormwater Permit Requirements, including the implementation of a Pyrethroids Management Plan; Continue with Water Conservation Programs & Enforcement; Fully implement a Pre-Treatment Program to target Industrial Areas that have a significant effect on the City's Sewer System;
Source of Funding: Regulatory Compliance activities are funded from several sources including:

Water, Sewer, Garbage, LMDs, BADs, CSA, CFDs, Bond Proceeds, Loans, Grants, General Fund, and new development.
46 9.3.b
Packet Pg. 334 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Building Maintenance (100-700)
Division Description: The Building Maintenance Division is Responsible for the maintenance and janitorial service at City Hall, Fire Station #1, Center Building (Museum), Corporation Yard, and Water Quality Control Facility (WQCF).

Recent Accomplishments: Completed the purchase and retrofit of all City facility plumbing fixtures to touchless; implemented a sanitization program for all City facilities to help with the spread of COVID19. Completed the first phase of Old Corp Yard Improvements.

Current & Future Year Goals: Continue existing in-house maintenance and janitorial services for all City facilities and continue to find ways to cut back on building maintenance expenses; Complete Phase 2 of Old Corp Yard Improvements.

Source of Funding: General Fund.
47 9.3.b
Packet Pg. 335 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Parks (100-710)
Division Description: Parks is responsible to maintain landscape easements and Patterson’s 33 City parks for the enjoyment and pleasure of the Community.

Recent Accomplishments: Completed the analysis of the Landscape Maintenance Districts (LMDs)/Budgets and Maintenance CFDs to ensure adequate funding and sustainability for all districts; Implemented the Parks CIP; and ensured that all parks and landscape areas were maintained and in good condition. Applied for major grant to renovate North Park.

Current and Future Year Goals: Continued implementing the Parks CIP (Capital Improvement Program) projects; and retrofitted landscaped areas to drought tolerant to conserve water; develop the City's own weather station and ensure that all smart irrigation is connected to the station so they can perform at optimal water efficiency. Implement South/Veterans Memorial Park project.

Source of Funding: LMDs, Impact Fees, Grants, CFDs, and General Fund. 48 9.3.b
Packet Pg. 336 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Streets (100-780)
Division Description: The City's Street Maintenance Division is responsible for street sweeping, maintenance of streets, sidewalks, curbs, gutters, alleys, street lightings, and signal lights.

Recent Accomplishments: Continued with the curb & gutter replacement program; Implemented the second phase of the retro reflectivity street sign project; installed additional Radar Speed signs; and completed Oleander/Alley clean-up.

Current & Future Year Goals: Continue to coordinate with Engineering Department to implement Pavement Maintenance Program on local streets using the Measure L funding plan for a City-wide street maintenance program; continue to remove and replace sidewalk tripping hazards; continue implementing the street sign project; continue to crack seal and patch potholes prior to full implementation of street maintenance program.

Source of Funding: Garbage Fund, Gas Tax, Measure L Sales Tax, BADs, CSA, CFD, Impact Fees, and General Fund.
49 9.3.b
Packet Pg. 337 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Urban Forestry (100-781)
Division Description: The City's Urban Forestry Division is responsible for the maintenance of 13,800 trees located in the City’s parks and public right-of-way/easements. These maintenance activities include emergency and routine maintenance pruning, tree planting, removals, stump grinding and brush chipping.

Recent Accomplishments: Continue to educate and implement an Outreach Program to educate the community and school age children about the benefits of trees. Established a tree farm at the WQCF for Canary Island Date Palm trees. Approved the Urban Forest Master Plan. Completed maintenance route in Walker Ranch and east of Hwy 33.

Current & Future Year Goals: Develop and present to Council requests for additional staffing and equipment to ensure consistent attainment of 4-5 year pruning cycle; continue to hold Arbor Day events; Continue to implement the new Urban Forest Master Plan. Continue with maintenance route, focusing on Patterson Gardens.

Source of Funding: Garbage Fund, LMDs, Grants, and General Fund. 50 9.3.b
Packet Pg. 338 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Garbage (600-790)
Division Description: The Garbage Division provides solid waste, refuse and recycling services to the City’s Utility customers. Public Works is responsible for administration of the garbage hauler contract (Bertolotti Disposal), Street Sweeping Contract, and coordination of the City’s Recycling Programs (Residential/Commercial Recycling, Organics Recycling Program, Construction & Demolition, EWaste/Hazardous Waste Events, Community Yard Sale, Grant Administration) to ensure compliance with State regulation, standards, and mandates.

Recent Accomplishments: Implemented new State-mandated Commercial Recycling requirements, including outreach to the business community; and began outreach and initial steps to implement an Organics Recycling Program (again State-mandated).

Current & Future Year Goals: Fully implement an Organics Recycling Program to remain in compliance with new State requirements; continue public outreach activities for, and implementation of, the Commercial Recycling Program; Continue to raise awareness throughout the community by promoting the significance of active recycling (Coordinating Mobile E-Waste and Hazardous Materials Events) and increase diversion rates for the city. Continue holding Community Yard Sale Events; Find additional means to augment recycling as future mandates will increase the required diversion rate; continue to implement new ordinances (Organics Program Ordinance); and continue to research the development of new recycling options for food waste, electronics, and hazardous waste; Operationally, continue maintenance of the alleys and oleanders.

Source of Funding: Garbage Fund (Rates), Public Works Services (Street Sweeping), and Grants. 51 9.3.b
Packet Pg. 339 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Wastewater Quality Control (605-790)
Division Description: The City's Water Quality Control Division is responsible for the operation, maintenance, and repair of the water quality control facility (WQCF) at 14901 Poplar Avenue. The treatment plant covers approximately 240 acres and has a design capacity of 2.25 million gallons per day.

Recent Accomplishments: Secured funding for new WQCF Administration building and completed bid process; Installed security fencing and improvements to the front entrance of the facility; Completed upgrade of Sewer SCADA System to improve monitoring of the sewer system flows/sewer process; Coordinated with Engineering to complete the North Plant Clarifier Rehab project; and secured a fiveyear lease agreement for 23-acre site.

Current & Future Year Goals: Research other options for solids disposal to lower operational costs and increase revenues; refine the vegetation control program to increase efficiency and lower costs; develop and implement a Pre-Treatment Program or local limits program; Purchase and install additional security and perimeter fencing and security camera system; Begin construction of the new administration building; finish design/begin construction of Phase 3A expansion.

Source of Funding: Sewer Fund (Rates), Impact Fees, Sewer Bond Proceeds, Public Works Services, Rental Income, Solar Rebates from TID, Grants, BADs Transfers. 52 9.3.b
Packet Pg. 340 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Collections (605-791)
Division Description: The Collections Division is responsible for flood control, the storm drainage collection system, the sanitary sewer collection system, and all lift station maintenance.

Recent Accomplishments: Fully implemented the Electronic Portal option to improve efficiency of customer reporting in the FOG (Fats, Oils, and Grease) program for dozens of businesses across Patterson; installed four additional collection system monitoring stations throughout the City to detect high sewer flows; added second inspector to assist with FOG Program; Completed 2-year audit of the city’s Sanitary Sewer Management Plan (SSMP); Cleaned and maintained 12,984 feet of sewer and storm drain lines and 85 drain inlets; and performed a cross-connection survey to address inflow and infiltration issues on First Street.

Current & Future Year Goals: Implement the storm drainage and sanitary sewer maintenance programs and incorporate plan into the Mobile MMS System; Continue with the FOG (Fats, Oils, and Grease) Program; Obtain Environmental Compliance Inspector Certification; further research pretreatment requirements and how they would apply to businesses in Patterson; Obtain collections certification for all collection personnel; work with Engineering to rehab the Ward Avenue Lift Station; and Begin 5-year update of SSMP.

Source of Funding: Sewer Fund (Rates), Sewer & Storm Impact Fees, Sewer Bond Proceeds, State Revolving Fund (SRF) Loans, Public Works Services, Stormwater Inspection Enforcement Fines, Grants, BADs Transfers.
53 9.3.b
Packet Pg. 341 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Water (610-790)
Division Description: The Water Division is responsible for the delivery of the city’s drinking water; repair of City’s infrastructure composed of 49 miles of water mains, 587 fire hydrants, 978 water valves, and 500+ backflow prevention devices. The crew operates 7 deep underground water wells for drinking, 3 non-potable wells for irrigation only, 3 storage tanks and 3 pressure zones; and performs monitoring & sampling to ensure water quality meets or exceeds federal and state standards.

Recent Accomplishments: All water system personnel have become State Certified operators; assisted the Regulatory Compliance Division staff with the Water Conservation Program; completed upgrade of water SCADA System; secured SRF funding for Water Meter Replacement Project; and coordinated with Engineering on the Well #14 design, Gateway Tank Recoating project; and WM-1 project.

Current & Future Year Goals: Award a contract for the water meter replacement project; continue with Water Conservation program; complete assigned goals for fire hydrant flushing and valve exercising program; develop and implement plan & procedures for removing a storage tank from service due to routine maintenance; and implement revised preventive maintenance program for well pumps and motors.

Source of Funding: Water Fund (Rates), Water Late Charges, Construction Water Revenue, LMDs, BADs, Water Impact Fees, Water Bond Proceeds, CFDs, Transfers from other Funds, Water Acquisition Fees, Grants.
54 9.3.b
Packet Pg. 342 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) City of Patterson
2022-23 Budget
Department: Public Works
Division: Electrical
Division Description: The Electrical Division is responsible for purchasing, repairing, and maintaining the city’s SCADA system, electrical and instrumentation panels, pumps, motors, generators, and other mechanical equipment.

Recent Accomplishments: Creation of a new Electrical Division and filled both the Manager and two Electrical Technician positions; completed upgrade of Wastewater SCADA (supervisory control and data acquisition) System; installed SCADA controls on the Ward Ave and Orange Ave sewer lift stations; installed new antenna at the WQCF to improve reliability of communication between the plant and the Corporation Yard; installed new VFD at Keystone Well; and completed upgrade of water SCADA System.

Current & Future Year Goals: install Historian Driver for City Hall to improve tracking of water production quantities; and install new well depth monitoring instruments at the well sites.

Sources of Funding: Water Fund (Rates), Sewer Fund (Rates). 55 9.3.b
Packet Pg. 343 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202)

GENERAL FUND

9.3.b
Packet Pg. 344
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other BUDGET ‐ REVENUES ‐ GENERAL FUND  2022‐2023
(77,957.00)
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐000‐5001 Property Tax ‐ Current Secured $             2,834,225 $             3,228,367 $             3,392,809 $             3,518,783 $                         ‐ $                         ‐ $             3,518,783 $             3,828,991 100‐000‐5002 Property Tax ‐ Current Unsecured 292,400 175,174 171,098 186,369 186,369 191,519 100‐000‐5004 Property Tax ‐ Delinquent 3,616 15,050 6,303 15,802 15,802 6,618 100‐000‐5006 Property Tax ‐ Supplemental 75,301 68,222 71,433 71,633 71,633 75,004 100‐000‐5007 Property Tax ‐ Miscellaneous 456 413 478 478 478 491 100‐000‐5010 Real Estate Transfer Tax 130,961 101,629 147,457 106,711 106,711 154,830 100‐000‐5020 Sales & Use Tax 5,771,826 6,776,682 9,961,436 7,107,179 6,881,251 13,988,430 12,992,926 100‐000‐5021 Sales & Use Tax‐PubSaf (Prop172) 65,538 63,838 68,063 77,957 7,822 85,779 88,370 100‐000‐5025 Transient Occupancy Tax (TOT) 134,752 161,118 246,726 175,468 175,468 226,438 100‐000‐5030 Franchise Fees 205,047 211,963 222,803 233,159 233,159 233,943 100‐000‐5180 Cannabis Pilot Program 602,060 290,300 208,877 800,000 (500,000) 300,000 960,000 Total Taxes $           10,116,182 $           11,092,756 $           14,497,482 $           12,293,539 $                         ‐ $             6,389,073 $           18,682,612 $           18,759,130 100‐000‐5100 Business License $                117,452 $                128,027 $                112,179 $                134,428 $                         ‐ $                         ‐ $                134,428 $                117,788 100‐000‐5101 Business License ‐ Adjustment (17) ‐ ‐ ‐ ‐ ‐ 100‐000‐5102 CASp Program Fee 4,315 4,351 4,133 4,000 4,000 4,000 100‐000‐5150 Building Permit ‐ Residential 71,201 626,561 464,673 861,107 (493,438) 367,670 625,264 100‐000‐5151 Building Permit ‐ Commercial 100,124 30,596 37,598 46,859 6,580 53,439 51,398 100‐000‐5158 Abandoned Prop Registration 530 610 360 2,000 2,000 2,000 100‐000‐5160 Plan Check 72,883 139,519 115,274 415,993 415,993 106,546 100‐000‐5161 Application Fee 23,140 39,732 26,330 35,000 6,865 41,865 35,000 100‐000‐5170 Encroachment Permit 7,685 4,983 4,730 5,000 1,321 6,321 5,000 100‐000‐5172 Trench Cut Permit ‐ ‐ 950 ‐ 28,378 28,378 ‐100‐000‐5190 Other Licenses & Permits 2,408 1,535 578 3,000 3,000 3,000 Total License & Permits $                399,721 $                975,914 $                766,804 $             1,507,387 $                         ‐ $               (450,294) $             1,057,093 $                949,996 Fund 100-Rev
56 9.3.b
Packet Pg. 345
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other (77,957.00)
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐000‐5202 Motor Vehicle In‐lieu $             2,089,248 $             2,267,086 $             2,374,139 $             2,446,790 $                         ‐ $                         ‐ $             2,446,790 $             2,636,249100‐000‐5206 FHA In‐lieu 1,295 1,318 1,433 1,300 1,300 1,300 100‐000‐5208 Homeowner Property Tax Relief 32,115 32,910 32,435 32,000 32,000 32,000 100‐000‐5260 Abandoned Vehicle 12,645 15,812 15,812 12,000 5,035 17,035 12,000 100‐000‐5267 San Joaquin Air District Grant ‐ 50,000 289,537 ‐ ‐ 100,000 100‐000‐5268 CARES CoronaVirus Relief Grant ‐ ‐ 1,063,957 ‐ ‐ ‐ 100‐000‐5269 FEMA COVID 19 grant ‐ ‐ ‐ ‐ 66,741 66,741 ‐ 100‐000‐5270 COPS ‐ AB 3229  SLESF 148,747 187,739 109,638 140,000 17,845 157,845 173,630 100‐000‐5273 FEMA Grant ‐ ‐ ‐ ‐ ‐ 900,000
100‐000‐5274 Federal DOJ Funds (SDEA Agrmt) ‐ ‐ ‐ ‐ ‐ ‐ 100‐000‐5275 Grant County‐Tire Amnesty 1,119 ‐ ‐ 2,500 2,500 5,010 100‐000‐5277 State (Beverage) Grant 6,481 472 6,865 5,668 5,668 6,009 100‐000‐5280 State Mandated Cost Reimb 791 29,400 14,626 15,000 15,000 15,000 100‐000‐5281 National Recreation Park Grant ‐ 5,000 5,000 ‐ ‐ ‐ 100‐000‐5285 Fire District Reimbursement 335,542 394,285 388,871 428,619 428,619 366,336 100‐000‐5286 Crossing Guard Reimbursement 60,165 52,038 27,991 77,400 77,400 90,662 100‐000‐5291 Stan Cnty‐Crowslanding Security 11,550 ‐ ‐ ‐ ‐ ‐ 100‐000‐5292 Cal Fire Urban and Comm Forestry Grant 19,333 (23,134) ‐ ‐ ‐ ‐ 100‐000‐5293 Patterson Joint Unified School District Grant 2,324 ‐ ‐ ‐ ‐ ‐ 100‐000‐5295 Museum Grant from State ‐ 115,850 ‐ ‐ ‐ ‐
100‐000‐5296 Safer Grant ‐ Federal 183,389 203,769 89,072 ‐ ‐ 339,793 100‐000‐5297 Cal Recycle Grant ‐ State ‐ ‐ ‐ 319,968 32,109 352,077 ‐ 100‐000‐5298 Prop 68 Grant ‐ State ‐ ‐ ‐ 346,030 346,030 310,000 100‐000‐5299 Urban Greening Grant ‐ State ‐ ‐ 196,092 1,586,384 (1,556,445) 29,939 1,559,510 Total Inter‐Governmental 2,904,742 $              3,332,546 $              4,615,467 $              5,413,659 $              98,850 $                   (1,533,565) $            $             3,978,944 $             6,547,499 Fund 100-Rev
57 9.3.b
Packet Pg. 346
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other (77,957.00)
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐000‐5300 Administration Fee $                  60,216 $                  92,784 $                  88,082 $                  76,234 $                         ‐ $                         ‐ $                  76,234 $                  80,361 100‐000‐5305 Return Check Charge 3,220 3,055 1,946 4,000 4,000 4,000 100‐000‐5306 Credit Check Fee 34 30 4 30 30 30100‐000‐5308 Copies & Maps 546 86 1,205 500 500 500100‐000‐5315 Rental Income 17,424 17,424 17,424 18,240 18,240 18,720 100‐000‐5320 Plans & Specs ‐ ‐ ‐ 100 100 100
100‐000‐5325 Park Reservation Fees 1,019 855 ‐ 971 971 800100‐000‐5326 Senior Center Reservation Fee 21,039 19,250 90 6,500 500 7,000 14,500 100‐000‐5327 Walnut Grove Facility Fees ‐ 638 ‐ 950 (500) 450 950 100‐000‐5328 Sports Complex Facility Fees 8,530 3,615 ‐ 5,515 4,367 9,882 13,000 100‐000‐5329 Accident Reports 4,082 4,126 3,976 4,000 4,000 4,000 100‐000‐5330 Police Service‐Permit Processing 452 69 ‐ 500 500 500 100‐000‐5365 Weed  & Mistletoe Abatement 2,465 3,580 2,629 5,000 5,000 5,000 100‐000‐5380 Fire Inspections 2,943 11,030 18,466 10,000 10,000 10,000 100‐000‐5381 Fire Plan Review 2,520 1,604 279 10,000 10,000 10,000 100‐000‐5382 Fire Permits 3,316 28,791 67,538 10,000 43,324 18,230 71,554 67,538 100‐000‐5383 Fire Other 2,129 2,746 2,412 8,000 8,000 8,000 100‐000‐5384 Charging Station Revenue 108 3,069 1,963 2,000 2,000 2,000 Total Charges for Services $                130,042 $                192,753 $                206,014 $                162,540 $                  43,324 $                  22,597 $                228,461 $                239,999 Fund 100-Rev
58 9.3.b
Packet Pg. 347
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other (77,957.00)
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐000‐5402 Admin Reimb ‐ Life Scan/Ins $                        216 $                          98 $                          49 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ 100‐000‐5405 Tiny Tots 4,893 2,184 2,392 5,460 5,460 4,960 100‐000‐5415 Contract Programs 14,765 8,842 193 468 468 9,000100‐000‐5425 Youth Sports ‐ 1,271 ‐ ‐ ‐ ‐ 100‐000‐5427 Youth Basketball 16,395 14,058 1,900 19,840 19,840 21,320 100‐000‐5428 Youth Flag Football 9,477 (4,014) ‐ ‐ ‐ ‐
100‐000‐5430 Youth Soccer 24,062 17,415 3,974 4,824 9,521 2,952 17,297 25,000 100‐000‐5450 Adult Sports 13,202 904 ‐ 5,424 (5,424) ‐ 6,600 100‐000‐5455 Community Programs 616 ‐ ‐ ‐ ‐ ‐
100‐000‐5472 School Reimbursement Pool Heating 11,492 19,792 12,621 22,865 22,865 18,600 100‐000‐5473 Youth Commission/Development 1,969 43 ‐ 1,500 (1,000) 500 1,500 100‐000‐5475 New Programs 437 13,388 175 9,250 9,250 9,250 100‐000‐5476 Special Events 12,435 4,206 1,815 2,550 (1,000) 1,550 5,800 100‐000‐5478 Special Interest Classes ‐ ‐ 1 1,000 (1,000) ‐ 1,000 100‐000‐5479 Other Recreation Programs 301 25 ‐ ‐ ‐ ‐
100‐000‐5481 Great America Tickets 162 ‐ ‐ ‐ ‐ ‐
100‐000‐5482 Swim Lessons 37,994 7,253 25,225 7,440 6,750 6,764 20,954 24,102 100‐000‐5483 Open Swim Fees 27,925 19,564 6,095 11,520 11,520 31,503 100‐000‐5484 Swim Team Revenue 8,195 (239) 156 2,080 2,080 9,660 100‐000‐5488 Concession Stand 16,750 10,466 570 ‐ ‐ 10,000 100‐000‐5489 Day Camp 40,224 15,652 5,600 20,770 20,770 28,875 100‐000‐5490 Recreation Reimb ‐ Training ‐ ‐ ‐ 500 500 500 100‐000‐5491 Facility Reservation Fees 660 1,764 ‐ 500 500 500100‐000‐5492 Advertising Fees 550 1,450 ‐ 2,300 (1,000) 1,300 1,000100‐000‐5493 Teen Programs 276 ‐ ‐ ‐ ‐ ‐ 100‐000‐5499 Jr. Leader ‐ 20 ‐ ‐ ‐ ‐
Total Recreation $                242,995 $                134,141 $                  60,766 $                118,291 $                  16,271 $                        292 $                134,854 $                209,170 Fund 100-Rev
59 9.3.b
Packet Pg. 348
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other (77,957.00)
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐000‐5500 Fines ‐ Parking 54,225 $                   17,578 $                   78,993 $                   50,000 $                   ‐ $                          ‐ $                          50,000 $                   50,000 $ 100‐000‐5501 Fines ‐ Traffic/Booking Fees 90,787                       19,799                       22,886                       50,000                       50,000                       23,000 100‐000‐5502 Fines ‐ Cannabis 5,000                         1,550 201,875 5,000 14,500 19,500 5,000100‐000‐5506 Forfeiture ‐ Stored Vehicle 23,379 19,320 30,812 20,000 2,686 22,686 20,000 100‐000‐5520 Code Enforcement 7,653 8,436 4,514 7,000 2,024 9,024 7,000 Total Fines & Forfeitures $                181,043 $                  66,683 $                339,079 $                132,000 $                         ‐ $                  19,210 $                151,210 $                105,000 100‐000‐5600 Interest Income $                 (71,018) $                     3,474 $                     3,055 $                     3,474 $                     1,814 $                     4,480 $                     9,769 $                     3,055 100‐000‐5710 Sale of Surplus/Salvage 5 4,213 7,200 ‐ 12,800 12,800 ‐ 100‐000‐5789 Grading Permit 13,249 5,559 7,982 8,000 10,499 18,499 8,000 100‐000‐5790 Miscellaneous Revenue 38,355 602,938 38,172 40,000 40,000 40,000 100‐000‐5792 Miscellaneous Rev‐ Recreation 350 2,303 597 1,500 1,500 1,500 100‐000‐5793 CPR/First Aid Revenue 889 928 40 ‐ ‐ 4,200 100‐000‐5794 Salary Reimbursements 11,840 55,153 36,796 10,000 40,413 50,413 10,000 100‐000‐5795 Miscellaneous Reimbursements 753,753 5,402 25,509 20,000 72,245 92,245 20,000100‐000‐5796 Public Works Reimbursement 7,005 5,517 418 5,000 1,005 6,005 5,000 100‐000‐5798 Solar Rebate ‐ TID 6,558 ‐ ‐ 10,000 10,000 10,000 100‐000‐5801 Salary Reimbursement ‐ Fire Dept 91,525 40,489 132,357 90,000 62,804 152,804 90,000100‐000‐5802 Vehicle Use Reimb ‐ Fire Dept ‐ 3,782 58,735 ‐ ‐ ‐ 100‐000‐5804 Baseball Lighthing Grant ‐ 41,000 ‐ ‐ ‐ ‐
100‐000‐5999 GASB 31 Adjustment 148,346 161,553 124,734 ‐ ‐ ‐ Total Investments/Other $             1,000,858 $                932,311 $                435,595 $                187,974 $                  14,614 $                191,447 $                394,035 $                191,755 TOTAL REVENUE‐FUND 100 $           14,975,584 $           16,727,104 $           20,921,207 $           19,815,390 $                173,059 $             4,638,759 $           24,627,208 $           27,002,548 Fund 100-Rev
60 9.3.b
Packet Pg. 349
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other (77,957.00)
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐998‐5902 From Garbage Fund $                448,204 $                452,967 $                475,909 $                533,777 $                         ‐ $                         ‐ $                533,777 $                673,229 100‐998‐5903 From Sewer Fund 577,464 647,677 655,395 698,572 698,572 731,328 100‐998‐5904 From Water Fund 543,759 570,217 573,639 631,850 631,850 783,026 100‐998‐5905 From Gas Tax Fund 325,000 485,000 300,000 300,000 300,000 300,000 100‐998‐5906 From BAD Districts 131,766 120,209 116,933 162,050 162,050 83,747 100‐998‐5910 From CDBG 9,533 7,500 13,797 ‐ ‐ ‐
100‐998‐5911 From Fire CFD 363,011 ‐ ‐ 449,469 (449,469) ‐ ‐100‐998‐5912 From Bond Administrative Fee 113,000 120,000 120,000 120,000 120,000 120,000 100‐998‐5913 From Community Facility Fee 17,100 ‐ ‐ ‐ ‐ ‐ 100‐998‐5914 From LMD 1,091,573 1,088,333 1,070,860 1,361,048 (74,150) 1,286,898 1,388,866 100‐998‐5915 From Senior Fund ‐ ‐ ‐ ‐ ‐ 315,000
100‐998‐5918 From HOME ‐ 2,000 2,000 ‐ ‐ ‐
100‐998‐5920 From CSA #15 4,405 4,404 4,059 ‐ ‐ ‐
100‐998‐5921 From CFD 2013‐1 ‐ Maintenance 15,865 ‐ ‐ 67,878 (35,705) 32,173 ‐ 100‐998‐5922 From American Rescue Relief Fund ‐ ‐ ‐ ‐ ‐ 730,000 100‐998‐5923 From CFD 2018‐2 Maintenance ‐ ‐ ‐ 90,540 (50,323) 40,217 ‐ TOTAL TRANSFERS $             3,640,679 $             3,498,307 $             3,332,592 $             4,415,185 $                         ‐ $               (609,647) $             3,805,538 $             5,125,197 100 GRAND TOTAL $           18,616,263 $           20,225,410 $           24,253,799 $           24,230,575 $                173,059 $             4,029,112 $           28,432,746 $           32,127,745 Fund 100-Rev
61 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other BUDGET ‐ EXPENSES ‐ GENERAL FUND  2022‐2023
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Administration
100‐100‐6001 Salaries & Wages, Full‐Time 521,832 $                 $                634,446 $                719,034 $                719,883 $                 ‐ 116,489 $                          $                836,372 $                914,214 100‐100‐6005 Overtime 1,129                         93                               16                               ‐                              99                               99                               ‐ 100‐100‐6009 Salaries & Wages, COVID 19 ‐                              6,440                         1,431                         ‐                              ‐                              ‐                              ‐ 100‐100‐6011 Leave Payout ‐                              22,574                       2,166                         36,193                       5,279                         41,472                       16,903 100‐100‐6100 FICA/Medicare ‐ Employer 7,116                         9,067                         9,887                         10,963                       1,444                         12,407                       13,501 100‐100‐6105 Retirement 90,289 109,039 127,491 122,338 12,811 135,149 147,922 100‐100‐6110 Worker's Compensation (473) (6,754) 8,971 2,071 1,414 3,485 2,508 100‐100‐6115 Unemployment Insurance 2,922 696 ‐ 696 (348) 348 ‐ 100‐100‐6120 Medical Insurance 94,859 114,043 114,130 124,326 3,178 127,505 146,678 100‐100‐6123 Post Retirement Medical Insurance 6,096 7,868 9,013 5,107 1,401 6,509 5,733 100‐100‐6125 Dental Insurance 8,821 9,701 9,985 14,583 374 14,957 14,544 100‐100‐6130 Vision Insurance 1,443 1,857 1,640 1,824 145 1,969 2,048 100‐100‐6135 Life Insurance 2,099 2,692 2,784 2,788 (181) 2,607 2,080100‐100‐6150 Auto Allowance 5,850 6,000 6,000 6,000 ‐ 6,000 6,000 100‐100‐6155 Def. Compensation Match 17,027 18,787 17,988 24,971 (10,147) 14,824 13,500 100‐100 Total Salary & Benefits $                759,008 $                936,550 $             1,030,536 $             1,071,744 $                131,958 $                         ‐ $             1,203,702 $             1,285,630 100‐100‐6222 IT Services $                   49,348 $                   19,078 $                   19,016 $                   21,233 $                         ‐ $                         ‐ $                   21,233 $                   42,757 100‐100‐6240 General Contract Services 63,721 72,647 61,571 73,450 (5,000) 68,450 78,050 100‐100‐6241 General Contract Services ‐ HR 71,185 106,051 77,047 80,750 11,700 92,450 96,494 100‐100‐6410 Departmental Supplies 4,484 3,221 3,316 5,000 5,000 6,000 100‐100‐6411 Departmental Supplies ‐ HR 12,268 10,288 12,273 15,000 (3,000) 12,000 14,400 100‐100‐6425 Fuel 73 ‐ ‐ 200 200 ‐
100‐100‐6500 Rent & Leases ‐ Equipment 5,180 4,224 4,350 4,461 4,461 4,487 100‐100‐6605 Advertising 9,728 10,330 11,407 5,500 1,500 7,000 6,500100‐100‐6606 Recruitment 17,183 7,870 19,969 11,000 11,000 17,000 39,000 25,000 100‐100‐6610 Training & Travel 15,832 13,515 1,998 19,000 (5,500) 13,500 21,500 100‐100‐6620 Dues & Publications 16,224 12,182 9,332 14,420 5,000 19,420 18,140 100‐100‐6700 Telephone 2,376 4,003 4,670 4,200 4,200 4,200 100‐100‐6701 Cannabis Expenditures 67,027 43,937 32,355 25,000 25,000 25,000 100‐100‐6702 COVID 19 Expenditure ‐ 142,340 547,680 ‐ ‐ ‐ 100‐100 Total Operation & Maintenance $                334,629 $                449,686 $                804,981 $                279,214 $                   11,000 $                   21,700 $                311,914 $                342,528 100‐100‐7501 Computer Equipment $                     2,371 $ ‐ $                     1,018 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                   19,400 100‐100‐7502 IT Equipment ‐ Server ‐ ‐ 29,847 ‐ ‐ 80,000 100‐100‐7560 Machinery & Equipment Expense ‐ ‐ ‐ ‐ ‐ 14,400 100‐100‐7550 Project Restart 40,000 ‐ ‐ ‐ ‐ ‐
100‐100 Total Capital $                   42,371 $                         ‐ $                   30,865 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                113,800 100‐100 TOTAL EXPENSES ‐ Administration $             1,136,009 $             1,386,235 $             1,866,382 $             1,350,958 $                142,958 $                   21,700 $             1,515,616 $             1,741,958 Fund 100-Exp
62 9.3.b
Packet Pg. 351
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Attorney
100‐115‐6205 Legal Services ‐ General Municipal 106,786 $                 $                254,927 $                233,669 $                 ‐ 140,000 $                          ‐ $                          $                140,000 $                200,000 100‐115‐6206 Legal Services ‐ General Litigation 294,847                     14,266                       39,409                       75,000                       75,000                       75,000 100‐115‐6207 Legal Services ‐ General Consulting 6,469                         4,304                         ‐                              20,000                       20,000                       20,000 100‐115‐6208 Legal Services ‐ HR 39,392                       63,120                       9,188                         30,000                       30,000                       30,000 100‐115 Total Operation & Maintenance 447,494 $                 $                336,616 $                282,265 $                 ‐ 265,000 $                          ‐ $                          $                265,000 $                325,000 100‐115 TOTAL EXPENSES ‐ Attorney 447,494 $                 $                336,616 $                282,265 $                 ‐ 265,000 $                          ‐ $                          $                265,000 $                325,000 City Council
100‐120‐6002 Salaries & Wages, Part‐Time 23,824 $                    23,640 $                    26,568 $                    26,928 $                    ‐ $                          ‐ $                          26,928 $                    26,928 $ 100‐120‐6100 FICA/Medicare ‐ Employer 1,599                         1,511                         1,547                         2,060                         2,060                         2,060 100‐120‐6110 Worker's Compensation 1,091                         269                             48                               ‐                              ‐                              ‐100‐120‐6120 Medical Insurance 108                             169                             ‐                              ‐                              ‐                              ‐100‐120‐6123 Post Retirement Medical Insurance 49                               15                               3                                 ‐                              ‐                              ‐ 100‐120‐6125 Dental Insurance 9 12 ‐ ‐ ‐ ‐
100‐120‐6130 Vision Insurance 2 2 ‐ ‐ ‐ ‐100‐120‐6135 Life Insurance 2 3 ‐ ‐ ‐ ‐100‐120 Total Salary & Benefits $                   26,684 $                   25,621 $                   28,166 $                   28,988 $                         ‐ $                         ‐ $                   28,988 $                   28,988 100‐120‐6222 IT Services $                   29,032 $                     9,102 $                   14,817 $                     8,330 $                         ‐ $                         ‐ $                     8,330 $                     9,014100‐120‐6240 General Contract Services 53,883 60,130 60,695 50,650 50,650 89,600100‐120‐6260 Elections 7,901 (200) 19,479 ‐ ‐ 25,000 100‐120‐6410 Departmental Supplies 5,717 10,286 6,025 6,000 6,000 6,000 100‐120‐6607 City Promotion 23,401 13,852 3,447 10,000 10,000 10,000 100‐120‐6607a City Promotion ‐ Apricot Fiesta ‐ ‐ ‐ 45,000 45,000 45,000 100‐120‐6610 Training & Travel 15,625 8,574 1,675 20,000 20,000 20,000100‐120‐6620 Dues & Publications 19,521 11,527 12,765 20,745 20,745 36,000 100‐120‐6699 Donations 4,504 9,769 5,634 8,000 8,000 8,000 100‐120‐6700 Telephones 3,503 2,206 2,787 3,500 3,500 3,500 100‐120 Total Operation & Maintenance $                163,086 $                125,245 $                127,323 $                172,225 $                         ‐ $                         ‐ $                172,225 $                252,114 100‐120‐7550 Host House project $                   70,000 $                160,000 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐100‐120‐7551 Noami House Project ‐ 214,900 284,901 ‐ ‐ ‐ 100‐120 Total Capital $                   70,000 $                374,900 $                284,901 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐100‐120 TOTAL EXPENSES ‐ Council $                259,769 $                525,766 $                440,390 $                201,213 $                         ‐ $                         ‐ $                201,213 $                281,102 Fund 100-Exp
63 9.3.b
Packet Pg. 352
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Finance
100‐200‐6001 Salaries & Wages, Full‐Time $                353,632 $                361,729 $                399,786 $                405,959 $                   29,526 $                     7,741 $                443,227 $                628,483 100‐200‐6005 Overtime 124 2 440 2,000 0 2,000 2,000
100‐200‐6009 Salaries & Wages, COVID 19 ‐ 1,421 3,576 ‐ ‐ ‐ ‐ 100‐200‐6011 Leave Payout ‐ 12,421 ‐ 19,595 (9,061) 5,808 16,342 12,605 100‐200‐6100 FICA/Medicare ‐ Employer 4,692 5,018 5,270 6,200 (63) 47 6,184 9,325 100‐200‐6105 Retirement 43,654 39,311 51,355 49,320 6,807 319 56,446 68,856 100‐200‐6106 HRA 19,564 11,097 7,896 7,898 121 8,019 8,320 100‐200‐6110 Worker's Compensation (313) (3,899) 5,011 1,168 586 18 1,772 1,724 100‐200‐6123 Post Retirement Medical insurance 5,370 4,710 5,030 4,267 (112) 4,155 4,687 100‐200‐6120 Medical Insurance 64,559 44,393 63,891 71,728 4,617 76,345 90,189 100‐200‐6125 Dental Insurance 9,247 8,014 8,461 12,184 0 12,184 11,891 100‐200‐6130 Vision Insurance 1,528 1,430 1,332 1,524 0 1,524 1,674 100‐200‐6135 Life Insurance 1,939 1,905 1,966 1,841 108 1,949 2,065 100‐200‐6145 Tuition Reimbursement ‐ 1,000 ‐ 4,000 ‐ 4,000 4,000 100‐200‐6155 Def. Compensation Match ‐ 3,073 2,152 ‐ ‐ ‐ ‐ 100‐200 Total Salary & Benefits $                503,996 $                491,624 $                561,266 $                587,685 $                   32,585 $                   13,932 $                634,202 $                850,919 100‐200‐6200 Fiscal Services $                   33,249 $                   50,354 $                   84,244 $                   56,439 $                         ‐ $                         ‐ $                   56,439 $                   60,864 100‐200‐6222 IT Services 65,621 22,919 21,955 28,613 9,000 37,613 25,831 100‐200‐6240 General Contract Services 51,179 16,616 36,599 81,000 (9,000) 72,000 162,384100‐200‐6300 Equipment Maintenance ‐ ‐ ‐ 1,000 1,000 1,000 100‐200‐6405 Postage 405 22 ‐ 1,500 1,500 1,500
100‐200‐6410 Departmental Supplies 3,570 5,715 9,046 6,143 6,143 10,323100‐200‐6500 Rents & Leases ‐ Equipment 2,091 1,500 1,649 1,744 1,744 1,702 100‐200‐6605 Advertising ‐ ‐ ‐ 100 100 100100‐200‐6610 Training & Travel 12,067 6,190 5,433 16,068 16,068 16,068100‐200‐6620 Dues & Publications 1,240 1,002 1,100 1,629 1,629 1,629 100‐200‐6625 Medical Services 195 550 130 100 100 100
100‐200‐6700 Telephone ‐ 666 2,493 1,400 1,400 2,500
100‐200 Total Operation & Maintenance $                169,618 $                105,534 $                162,649 $                195,737 $                         ‐ $                         ‐ $                195,737 $                284,001 100‐200‐7501 Computer Equipment $                              ‐ $                     3,725 $                     2,304 $                     4,000 $                         ‐ $                         ‐ $                     4,000 $                     8,000 100‐200‐7560 Machinery & Equipment Expense ‐ 6,558 ‐ ‐ ‐ 7,000 100‐200 Total Capital $                         ‐ $                   10,282 $                     2,304 $                     4,000 $                         ‐ $                         ‐ $                     4,000 $                   15,000100‐200 TOTAL EXPENSES ‐ Finance $                673,613 $                607,440 $                726,220 $                787,421 $                   32,585 $                   13,932 $                833,938 $             1,149,921 Fund 100-Exp
64 9.3.b
Packet Pg. 353
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Non Departmental
100‐250‐6221 Consulting Services 4,132 $                      ‐ $                               ‐ $                               ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $ 100‐250‐6230 Property Tax Admin Services 49,343                       53,721                       57,301                       57,301                       57,301                       60,511 100‐250‐6231 Sale Tax County Allocation‐Annex Area 39,179                       50,833                       41,444                       71,513                       71,513                       71,513 100‐250‐6240 General Contract Services 3,707                         8,806                         1,310                         4,000                         4,000                         1,083 100‐250‐6250 Insurance 114,358 125,580 166,466 217,541 217,541 254,709100‐250‐6400 Office Supplies 15,298                       15,787                       8,888                         20,000                       20,000                       20,000 100‐250‐6405 Postage 11,405                       9,088                         11,589                       17,100                       17,100                       17,100 100‐250‐6500 Rents & Leases ‐ Equipment 2,094                         1,375                         1,763                         1,354                         3,490                         4,844                         1,819 100‐250‐6635 Bank Service Charge 7,579                         7,388                         4,352                         7,500                         7,500                         7,500 100‐250‐6636 Penalty Fee 1,600                         ‐                                  ‐                                  ‐                              ‐                              ‐ 100‐250‐6680 Grant Expenditure ‐ Bev Container 6,481                         472                             6,865                         5,668                         5,668                         6,009 100‐250‐6681 Grant Expenditure ‐ Tire Amnesty 1,119                         ‐                                  ‐                                  2,500                         2,500                         5,010 100‐250‐6685 Grant Exp SJVAPCD Grant 53,285                       200                     ‐ 189,537                              ‐                              ‐ 100‐250‐6700 Telephone 11,892 13,135 12,469 13,500 13,500 13,500 100‐250‐6890 Uncollectible Account Expense ‐ 651,351 6,711 ‐ ‐ ‐ 100‐250‐6896 Cash Over /Short (55) 42 11 ‐ ‐ ‐
100‐250‐6897 Cash Over /Short Recreation 23 21 6 ‐ ‐ ‐
100‐250‐6899 Miscellaneous Expense 10,538 3,379 3,310 500 5,379 5,879 3,000 100‐250 Total Operation & Maintenance $                331,977 $                941,178 $                512,021 $                418,477 $                     5,379 $                     3,490 $                427,346 $                461,754 100‐250‐7565 Centennial Park $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                250,000 100‐250 Total Capital $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                250,000 100‐250‐8007 Principal Expense ‐ Capital One $                125,882 $                130,288 $                134,848 $                139,568 $                         ‐ $                         ‐ $                139,568 $                144,453 100‐250‐8107 Interest Expense ‐ Capital One 83,204 78,798 74,231 69,518 69,518 64,633 100‐250 Total Debt Service $                209,086 $                209,086 $                209,079 $                209,086 $                         ‐ $                         ‐ $                209,086 $ 209,086 100‐250 TOTAL EXPENSES ‐ Non Depart $                541,062 $             1,150,264 $                721,100 $                627,563 $                     5,379 $                     3,490 $                636,432 $                920,840 Fund 100-Exp
65 9.3.b
Packet Pg. 354
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Community Development
100‐300‐6001 Salaries & Wages, Full‐Time 466,119 $                 $                458,031 $                505,813 $                 32,473 495,168 $                    6,606 $                      $                534,247 $                530,711 100‐300‐6005 Overtime                                  40 ‐                               1                                 ‐                              ‐                              ‐                              ‐ 100‐300‐6011 Leave Payout ‐                                  18,890                       4,497                         20,429                       (                     6,583 13,845)                         10,784 100‐300‐6100 FICA/Medicare ‐ Employer 6,201                         6,328                         6,815                         7,476                         (47)                              52                               7,481                         7,852 100‐300‐6105 Retirement 79,722                       80,489                       93,372                       96,841                       11,034                       481 108,356 121,860 100‐300‐6110 Worker's Compensation (369)                           (4                        6,329 ,937)                         1,425                         734                             20                               2,178                         1,456 100‐300‐6120 Medical Insurance 118,415 111,582 116,580                     (3 125,215 ,213) 122,002 126,284 100‐300‐6123 Post Retirement Medical Insurance 6,496                         6,417                         7,296                         3,360                         1,465                         4,825                         4,284 100‐300‐6125 Dental Insurance 9,713                         7,815                         8,345                         9,594                         1,799                         11,393                       10,868 100‐300‐6130 Vision Insurance 1,572                         1,571                         1,390                         1,200                         300                             1,500                         1,530 100‐300‐6135 Life Insurance 2,200 2,133 2,149 2,154 ‐ 2,154 3,173 100‐300‐6145 Tuition Reimbursement ‐ ‐ ‐ 2,000 ‐ 2,000 2,000100‐300 Total Salary & Benefits $                690,067 $                688,359 $                752,588 $                764,861 $                   30,700 $                     7,159 $                802,721 $                820,801 100‐300‐6210 Planning Services $                     1,739 $                   35,757 $                     4,303 $                     2,400 $                     8,357 $                         ‐ $                   10,757 $                202,400 100‐300‐6222 IT Services 31,180 10,192 8,509 8,379 8,379 9,485.00100‐300‐6240 General Contract Services 3,314 18,901 2,513 220 220 20,572 100‐300‐6300 Equipment Maintenance ‐ ‐ ‐ 500 500 500
100‐300‐6410 Departmental Supplies 544 988 435 1,000 1,000 1,650 100‐300‐6411 Departmental Supplies ‐ Planning Commission ‐ 37 37 100 100 100 100‐300‐6500 Rents & Leases ‐ Equipment 5,023 4,096 4,213 4,340 4,340 4,346 100‐300‐6605 Advertising 2,808 3,287 3,513 3,000 800 3,800 4,000 100‐300‐6610 Training & Travel 3,916 1,798 524 9,565 (800) 8,765 9,565 100‐300‐6611 Training & Travel ‐ Planning Commission ‐ ‐ ‐ 4,000 4,000 4,000 100‐300‐6620 Dues & Publications 3,185 2,490 4,516 5,470 5,470 5,470 100‐300‐6625 Medical Services ‐ ‐ ‐ ‐ ‐ 140
100‐300‐6700 Telephone 640 519 620 750 750 750
100‐300 Total Operation & Maintenance $                   52,348 $                   78,064 $                   29,183 $                   39,724 $                     8,357 $                         ‐ $                   48,081 $                262,978 100‐300‐7501 Computer Equipment $                        172 $                              ‐ $                     1,782 $                     3,470 $                         ‐ $                         ‐ $                     3,470 $                     3,120100‐300‐7502 Office Equipment ‐ 2,727 429 1,000 1,000 1,000 100‐300 Total Capital $                        172 $                     2,727 $                     2,212 $                     4,470 $                         ‐ $                         ‐ $                     4,470 $                     4,120 100‐300 TOTAL EXPENSES ‐ Community Development $                742,587 $                769,150 $                783,983 $                809,056 $                   39,057 $                     7,159 $                855,272 $             1,087,899 Fund 100-Exp
66 9.3.b
Packet Pg. 355
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Engineering, Building  & Capital Projects
100‐305‐6001 Salaries & Wages, Full‐Time 195,988 $                 $                202,070 $                264,791 $                 20,522 303,106 $                    10,186 $                    $                333,814 $                322,577 100‐305‐6009 Salaries & Wages, COVID 19 ‐                                  1,218                         3,789                         ‐                              ‐                              ‐                              ‐ 100‐305‐6011 Leave Payout ‐                                  4,948                         ‐                                  6,162                         2,018                         8,181                         6,588 100‐305‐6100 FICA/Medicare ‐ Employer 2,595                         2,751                         3,527                         4,484                         100                             61                               4,645                         4,773 100‐305‐6105 Retirement 29,317                       33,210                       47,808                       40,571                       11,588                       318                             52,477                       44,642 100‐305‐6110 Worker's Compensation 10,358                       10,605                       9,914                         10,337                       4,881                         23                               15,241                       10,305 100‐305‐6120 Medical Insurance 54,665                       52,573                       65,699                       79,572                       (                           78,843 729)                       80,811100‐305‐6123 Post Retirement Medical Insurance 3,005                         2,872                         3,059                         3,654                         (                           3,347 307)                         3,570 100‐305‐6125 Dental Insurance 4,444                         3,667                         5,847                         10,433                       (20)                              10,413                       9,057 100‐305‐6130 Vision Insurance 725                             712                             992                             1,305                         (3)                                1,302                         1,275 100‐305‐6135 Life Insurance 965                             950                             1,408                         1,126                         260                             1,386                         1,654 100‐305‐6145 Tuition Reimbursement 1,000 1,000 1,000 3,000 ‐ 3,000 ‐ 100‐305 Total Salary & Benefits $                303,062 $                316,577 $                407,834 $                463,751 $                   38,310 $                   10,587 $                512,647 $                485,251 100‐305‐6205 Legal Services $                              ‐ $                        510 $                              ‐ $                              ‐ $                              ‐ $                              ‐ $                              ‐ $                              ‐ 100‐305‐6210 Building Contract Service 241,786 346,383 234,443 180,000 250,000 430,000 300,000 100‐305‐6222 IT Services 25,016 9,004 8,483 8,379 8,379 $                     9,030 100‐305‐6240 General Contract Services 43,713 84,105 34,955 ‐ ‐ ‐ 100‐305‐6315 Vehicle Maintenance ‐ ‐ 161 1,000 1,000 1,000 100‐305‐6410 Departmental Supplies 688 981 1,378 4,500 4,500 4,500 100‐305‐6425 Fuel 81 59 ‐ 200 200 400
100‐305‐6440 Uniform ‐ ‐ 265 350 350 350
100‐305‐6500 Rents & Leases ‐ Equipment 3,691 2,961 3,066 3,156 3,156 3,163 100‐305‐6610 Training & Travel ‐ 1,220 250 4,000 4,000 4,000 100‐305‐6620 Dues & Publications ‐ ‐ 32 300 300 300
100‐305‐6625 Medical Services ‐ 269 242 200 200 200
100‐305 Total Operation & Maintenance ‐ Building $                314,976 $                445,491 $                283,274 $                202,085 $                         ‐ $                250,000 $                452,085 $                322,943 100‐306‐6215 Engineering Services $                        109 $                              ‐ $                     1,186 $                   10,000 $                         ‐ $                         ‐ $                   10,000 $                   20,000100‐306‐6222 IT Services 29,033 11,242 13,812 10,474 10,474 $                   11,288 100‐306‐6410 Departmental Supplies 741 2,061 1,969 3,000 3,000 3,000100‐306‐6440 Uniform ‐ 207 311 400 400 400 100‐306‐6500 Rents & Leases ‐ Equipment 953 798 846 871 871 872 100‐306‐6610 Training & Travel 1,545 1,082 3,239 6,000 6,000 6,000 100‐306‐6620 Dues & Publications 5,523 46 282 1,950 1,950 5,040100‐306‐6700 Telephone 1,279 1,970 2,382 2,000 2,000 2,000 100‐306 Total Operation & Maintenance ‐ Engineering & Capital Projects $                   39,183 $                   17,406 $                   24,027 $                   34,695 $                         ‐ $                         ‐ $                   34,695 $                   48,600 Fund 100-Exp
67 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐305‐7501 Computer Equipment $                     6,092 $                           36 $                              ‐ $                     1,000 $                         ‐ $                         ‐ $                     1,000 $                     1,000 100‐305‐7502 Office Equipment 680 108 799 1,500 1,500 1,500 100‐305‐7531 Museum project 13,491 234,436 ‐ ‐ ‐ ‐
100‐305 Total Capital $                   20,263 $                234,580 $                        799 $                     2,500 $                         ‐ $                         ‐ $                     2,500 $                     2,500 100‐305/306 TOTAL EXPENSES ‐ Engineering, Building & Capital Projects $                677,485 $             1,014,054 $                715,935 $                703,031 $                   38,310 $                260,587 $             1,001,928 $                859,295 Code Enforcement
100‐310‐6001 Salaries & Wages, Full‐Time $                102,249 $                110,682 $                113,991 $                121,408 $                     4,524 $                     6,007 $                131,939 $                231,209 100‐310‐6009 Salaries & Wages, COVID 19 ‐ 3,008 1,792 ‐ ‐ ‐ ‐ 100‐310‐6100 FICA/Medicare ‐ Employer 1,330 1,471 1,508 1,760 (18) 44 1,786 3,353 100‐310‐6105 Retirement 19,091 21,843 22,669 25,466 (545) 304 25,225 36,439100‐310‐6110 Worker's Compensation 7,903 8,656 8,679 8,478 3,216 364 12,058 15,678 100‐310‐6120 Medical Insurance 37,429 39,116 38,040 42,412 (127) 42,284 54,826 100‐310‐6123 Post Retirement Medical Insurance 1,205 1,491 1,491 1,680 (387) 1,293 2,100100‐310‐6125 Dental Insurance 3,368 3,286 3,239 4,797 (400) 4,397 5,327100‐310‐6130 Vision Insurance 566 617 556 600 ‐ 600 750 100‐310‐6135 Life Insurance 680 745 720 744 ‐ 744 1,465 100‐310‐6145 Tuition Reimbursement ‐ ‐ ‐ 2,000 ‐ 2,000 2,000100‐310 Total Salary & Benefits $                173,821 $                190,915 $                192,685 $                209,345 $                     6,263 $                     6,719 $                222,327 $                353,147 Fund 100-Exp
68 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐310‐6222 IT Services $                   21,485 $                   10,321 $                     8,516 $                     8,664 $                              ‐ $                              ‐ $                     8,664 $                     8,681 100‐310‐6226 Abandoned Vehicle 3,205 2,737 ‐ 3,000 3,000 3,000 100‐310‐6240 General Contract Services 32 97 ‐ 250 250 250 100‐310‐6241 Abatement Expense 890 9,661 11,031 12,500 12,500 12,500 100‐310‐6300 Equipment Maintenance ‐ ‐ ‐ 1,500 (1,500) ‐ 1,500 100‐310‐6315 Vehicle Maintenance 349 806 3,504 1,500 1,500 3,000 1,500 100‐310‐6410 Departmental Supplies 527 676 434 1,000 1,000 1,250 100‐310‐6411 Supplies ‐ Graffiti Program 4,195 5,357 2,206 7,500 7,500 7,500 100‐310‐6425 Fuel 1,488 1,255 685 3,500 3,500 3,500
100‐310‐6440 Uniform 518 612 477 1,500 1,500 2,200
100‐310‐6500 Rents & Leases ‐ Equipment 577 487 531 547 547 548 100‐310‐6610 Training & Travel 2,774 2,691 1,413 2,560 2,560 2,560 100‐310‐6620 Dues & Publications 95 295 127 400 400 400 100‐310‐6625 Medical Services 140 ‐ 180 ‐ ‐ 140
100‐310‐6700 Telephone 1,349 1,533 1,697 1,500 1,500 1,500 100‐310 Total Operation & Maintenance $                   37,623 $                   36,529 $                   30,801 $                   45,921 $                         ‐ $                         ‐ $                   45,921 $                   47,028 100‐310‐7501 Computer Equipment $                        914 $                     1,707 $                        682 $                        200 $                         ‐ $                         ‐ $                        200 $                     3,350 100‐310‐7502 Office Equipment ‐ ‐ 500 500 5,500
100‐310‐7504 Vehicle ‐ ‐ ‐ 35,000
100‐310 Total Capital $                        914 $                     1,707 $                        682 $                        700 $                         ‐ $                         ‐ $                        700 $                   43,850 100‐310 TOTAL EXPENSES ‐ Code Enforcement $                212,358 $                229,151 $                224,169 $                255,966 $                     6,263 $                     6,719 $                268,948 $                444,025 Fund 100-Exp
69 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Fire ‐ Station 51
100‐400‐6001 Salaries & Wages, Full‐Time 1,117,969 $              1, $              1, 082,057 $              1, 006,621 $              260,895 $                 88,108 134,177 $                    $              1, 1,483,180 $              542,537 100‐400‐6005 Overtime ‐ Suppression 174,182 296,799 321,879 262,197 155,015 417,212 333,014 100‐400‐6006 Overtime ‐ Strike Team 77,081                       42,564                       93,026                       75,000 108,587 183,587 100,000 100‐400‐6007 Overtime ‐ Training 1,859                         3,584                         1,979                         8,000                         6,247                         14,247                       14,247 100‐400‐6008 Overtime ‐ Special Operations 7,416                         2,543                         2,466                         7,000                         ‐                              7,000                         7,000 100‐400‐6009 Salaries & Wages, COVID 19 ‐                                  1,893                         12,265                       ‐                              ‐                              ‐                              ‐ 100‐400‐6011 Leave Payout ‐                                  16,145                       ‐                                  28,885                       (                     15,640 13,244)                       17,799100‐400‐6015 Holiday Pay 29,752                       25,574                       26,001                       28,388                       797                             29,185                       48,983 100‐400‐6020 Uniform Allowance 11,013                       10,959                       9,277                         9,510                         1,239                         10,749                       14,607 100‐400‐6100 FICA/Medicare ‐ Employer 18,735                       19,668                       19,582                       23,053                       2,900                         38                               25,991                       28,376 100‐400‐6105 Retirement 279,242 308,838 293,308 433,651 4,646 348 438,645 532,739 100‐400‐6106 HRA 19,451 18,493 17,963 19,347 4,287 23,634 29,138 100‐400‐6110 Worker's Compensation 180,142 170,944 167,193 135,592 123,873 164 259,629 157,659 100‐400‐6120 Medical Insurance 242,614 219,129 215,559 290,837 12,233 303,070 332,285 100‐400‐6123 Post Retirement Medical Insurance 16,302 15,339 13,821 11,508 1,990 13,498 14,028 100‐400‐6125 Dental Insurance 25,164 18,969 18,200 32,859 1,337 34,196 35,587 100‐400‐6130 Vision Insurance 4,103 3,691 3,050 4,110 167 4,277 5,010 100‐400‐6135 Life Insurance 5,282 4,773 4,361 5,474 (384) 5,090 6,070100‐400‐6145 Tuition Reimbursement 5,391 1,345 2,360 12,000 1,090 13,090 13,090 100‐400‐6155 Deferred Compensation 6,828 6,148 ‐ ‐ ‐ ‐ ‐ 100‐400 Total Salary & Benefits $             2,222,527 $             2,269,456 $             2,228,912 $             2,648,306 $ 544,957 $                   88,658 $             3,281,921 $             3,232,169 Fund 100-Exp
70 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐400‐6222 IT Services $                   77,839 $                   25,214 $                   22,715 $                   24,082 $                         ‐ $                         ‐ $                   24,082 $                   26,446 100‐400‐6225 Public Safety Services 80,364 70,460 74,854 84,094 84,094 87,247 100‐400‐6230 Firefighter Intern Program ‐ ‐ ‐ 50,000 (40,000) 10,000 50,000 100‐400‐6231 ALS Paramedic Program 4,842 6,692 5,950 7,500 7,500 7,500 100‐400‐6240 General Contract Services 32,316 7,619 14,778 11,230 11,230 11,305 100‐400‐6241 Weed Abatement Expense 2,960 4,724 3,142 15,000 (9,300) 5,700 15,000 100‐400‐6300 Equipment Maintenance 1,071 2,473 3,695 3,000 3,000 4,200 100‐400‐6310 Facility Maintenance  ‐ ‐ ‐ ‐ ‐ 20,000100‐400‐6315 Vehicle Maintenance 21,172 17,042 10,970 20,000 20,000 20,000 100‐400‐6400 Office Supplies 520 1,627 637 1,500 1,500 1,500 100‐400‐6410 Departmental Supplies 6,102 6,634 8,380 5,400 5,400 7,000 100‐400‐6415 Small Tools/Shop Supplies 1,671 1,866 1,238 2,000 2,000 4,000 100‐400‐6420 Janitorial Supplies 1,237 1,238 2,023 2,500 2,500 2,500 100‐400‐6425 Fuel 6,670 9,678 8,966 10,000 10,000 10,000 100‐400‐6440 Uniform 738 1,363 624 2,500 2,500 3,000
100‐400‐6500 Rents & Leases ‐ Equipment 5,545 4,163 4,809 4,954 4,954 4,960 100‐400‐6610 Training & Travel 5,835 2,102 5,851 7,000 7,000 9,000 100‐400‐6611 CPR / First Aid Program 1,050 ‐ ‐ ‐ ‐ 500100‐400‐6612 Community Risk Reduction Program 2,239 2,027 ‐ 3,000 3,000 3,000100‐400‐6613 CERT/Emergency Management Program 2,635 1,815 ‐ 2,500 2,500 2,500 100‐400‐6620 Dues & Publications 2,035 2,071 1,627 2,500 2,500 2,500 100‐400‐6625 Medical Services 9,923 4,854 3,068 11,770 11,770 9,410 100‐400‐6699 Volunteer Incentives 3,000 ‐ ‐ 6,400 (6,400) ‐ 6,400 100‐400‐6700 Telephone 10,124 6,116 6,726 8,000 8,000 9,000 100‐400‐6710 Utilities ‐ Building 8,454 8,091 8,583 9,500 9,500 9,800 100‐400‐6899 Miscellaneous Expenses ‐ 125,913 30,410 ‐ ‐ ‐ 100‐400 Total Operation & Maintenance $                288,344 $                313,782 $                219,044 $                294,430 $                         ‐ $                 (55,700) $                238,730 $ 326,768 100‐400‐7501 Rope Rescue $                     1,443 $                              ‐ $                              ‐ $                              ‐ $                              ‐ $                              ‐ $                              ‐ $                              ‐ 100‐400‐7503 Pagers 1,881 271 ‐ ‐ ‐ ‐
100‐400‐7504 Vehicles ‐ ‐ 21,570 183,000 160,000 343,000 1,560,000 100‐400‐7506 Computer Equipment 2,179 ‐ ‐ ‐ ‐ 7,600
100‐400‐7510 Equipment 7,759 36,875 33,243 30,800 (20,000) 10,800 31,300 100‐400‐7550 Improvements Expense ‐ 1,523 ‐ 200,000 (50,000) 150,000 150,000 100‐400‐7621 Personal Protective Equip (PPE) ‐ ‐ ‐ 18,975 13,200 32,175 39,175100‐400 Total Capital $                   13,263 $                   38,669 $                   54,812 $                432,775 $                173,200 $                 (70,000) $                535,975 $             1,788,075 100‐400 TOTAL EXPENSES ‐ Fire $             2,524,134 $             2,621,907 $             2,502,769 $             3,375,511 $                718,157 $                 (37,042) $             4,056,626 $             5,347,012 Fund 100-Exp
71 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Police
100‐500‐6225 Public Safety Services 4,948,330 $              4, $              5, 903,978 $              5, 008,626 $              ‐ 706,087 $                               ‐ $                               $              6, 5,706,087 $              475,719 100‐500‐6224 Public Safety Services SRO 33,860                     61,138 140,149 135,043 4,999 140,042 136,591 100‐500‐6227 State Grant ‐ COPS 148,747 187,739 109,638 140,000 140,000 154,000100‐500‐6230 Animal Control 58,679 77,098 101,824 131,079 131,079 144,187 100‐500‐6231 StanCo DEA 15,829 15,000 15,000 15,000 15,000 16,500 100‐500‐6240 General Contract Services 2,069 2,182 8,680 5,000 5,000 3,030 100‐500‐6300 Equipment Maintenance ‐ ‐ ‐ 5,000 5,000 5,500 100‐500‐6410 Departmental Supplies ‐ 430 1,433 3,000 3,000 3,300 100‐500‐6505 Rents & Leases ‐ Building 58,964 60,927 62,886 64,320 64,320 66,353 100‐500‐6645 Community Outreach Supplies ‐ ‐ ‐ 2,000 2,000 2,200 100‐500‐6700 Telephone 8,037 9,013 9,286 10,000 10,000 11,000 100‐500‐6710 Utilities   6,607 6,882 6,936 10,000 10,000 11,000 100‐500 Total Operation & Maintenance $             5,281,122 $             5,403,397 $             5,385,448 $             6,226,529 $                         ‐ $                     4,999 $             6,231,528 $             7,029,379 100‐500‐7504 Vehicle $                              ‐ $                              ‐ $                   25,512 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ 100‐500‐7560 Machinery & Equipment Expense ‐ ‐ ‐ 36,435 36,435 ‐ 100‐500 Total Capital $                         ‐ $                         ‐ $                   25,512 $                   36,435 $                         ‐ $                         ‐ $                   36,435 $                         ‐ 100‐500 TOTAL EXPENSES ‐ Police $             5,281,122 $             5,403,397 $             5,410,960 $             6,262,964 $                         ‐ $                     4,999 $             6,267,963 $             7,029,379 Fund 100-Exp
72 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Crossing Guards
100‐510‐6001 Salaries & Wages, Full‐Time ‐ $                               ‐ $                               17,743 $                    19,319 $                    1,911 $                      ‐ $                          21,231 $                    36,097 $ 100‐510‐6002 Salaries & Wages, Part‐Time ‐                                  ‐                                  25,924 105,187 15,018 120,205 121,949 100‐510‐6009 Salaries & Wages, COVID 19 ‐ ‐ 53 ‐ ‐ ‐100‐510‐6011 Leave Payout ‐ ‐ ‐ 1,783 (1,366) 417 121 100‐510‐6100 FICA/Medicare ‐ Employer ‐ ‐ 2,217 8,353 (969) 7,384 9,854 100‐510‐6105 Retirement ‐ ‐ 4,033 6,420 (486) 5,934 2,778 100‐510‐6110 Worker's Compensation ‐ ‐ 1,234 56 695 751 99100‐510‐6115 Unemployment Insurance ‐ (86) ‐ ‐ ‐ ‐ ‐ 100‐510‐6120 Medical Insurance ‐ ‐ 2,693 3,029 (9) 3,020 2,121 100‐510‐6123 Post Retirement Medical Insurance ‐ ‐ 269 252 24 276 420 100‐510‐6125 Dental Insurance ‐ ‐ 423 720 0 720 1,065
100‐510‐6130 Vision Insurance ‐ ‐ 72 90 ‐ 90 150
100‐510‐6135 Life Insurance ‐ ‐ 142 102 (0) 102 94100‐510 Total Salary & Benefits $                         ‐ $                         (86) $                   54,802 $                145,311 $                   14,819 $                         ‐ $                160,130 $                174,749 100‐510‐6410 Departmental Supplies $                              ‐ $                              ‐ $                        912 $                     3,500 $                         ‐ $                         ‐ $                     3,500 $                     3,500 100‐510‐6240 General Contract Services 126,836 110,589 ‐ 500 500 500 100‐510‐6610 Training & Travel ‐ ‐ 500 1,000 1,000 1,000100‐510‐6625 Medical Services ‐ ‐ 1,548 500 500 500 100‐510 Total Operation & Maintenance $                126,836 $                110,589 $                     2,960 $                     5,500 $                         ‐ $                         ‐ $                     5,500 $                     5,500 100‐510 TOTAL EXPENSES ‐ Crossing Guards $                126,836 $                110,503 $                   57,762 $                150,811 $                   14,819 $                         ‐ $                165,630 $                180,249 Fund 100-Exp
73 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Recreation Administration
100‐600‐6001 Salaries & Wages, Full‐Time 307,910 $                 $                313,234 $                348,168 $                 55,464 364,169 $                    5,078 $                      $                424,711 $                414,871 100‐600‐6002 Salaries & Wages, Part‐time, Clerical 12,035                       13,196                       4,187                         23,484                       15,603                       39,087                       33,000 100‐600‐6003 Salaries & Wages, Part‐time, Maintenance 7,387                         8,413                         7,489                         ‐                              7,462                         7,462                         ‐ 100‐600‐6005 Overtime 2,154                         342                             39                               3,000                         337                             3,337                         5,000 100‐600‐6009 Salaries & Wages, COVID 19 ‐                                  3,337                         10,869                       ‐                              ‐                              ‐                              ‐ 100‐600‐6011 Leave Payout ‐                                  5,367                         ‐                                  12,774                       1,634                         14,408                       16,679 100‐600‐6100 FICA/Medicare ‐ Employer 5,370                         5,807                         5,285                         7,306                         1,049                         30                               8,385                         8,854 100‐600‐6105 Retirement 40,050                       40,389                       49,682                       47,089                       4,055                         158                             51,302                       71,311 100‐600‐6106 HRA                                  ‐ ‐                                  ‐                                  7,898                         (1                        6,718 ,181)                         8,320 100‐600‐6110 Worker's Compensation 2,200                         (3                        4,325 ,132)                         1,048                         636                             11                               1,695                         1,138 100‐600‐6115 Unemployment Insurance 2,059                         2,733                         3,438                         2,733                         (1                        1,367 ,367)                         3,438 100‐600‐6120 Medical Insurance 57,511 56,935 66,366 73,886 (2,613) 71,273 75,790 100‐600‐6123 Post Retirement Medical Insurance 3,797 4,646 5,344 3,570 835 4,405 4,200 100‐600‐6125 Dental Insurance 5,731 6,050 6,778 10,193 1,599 11,792 10,655 100‐600‐6130 Vision Insurance 916 1,166 1,141 1,275 200 1,475 1,500 100‐600‐6135 Life Insurance 1,192 1,444 1,547 1,622 57 1,679 1,893100‐600‐6145 Tuition Reimbursement ‐ ‐ ‐ 3,000 ‐ 3,000 3,000100‐600 Total Salary & Benefits $                448,311 $                459,927 $                514,660 $                563,046 $                   83,772 $                     5,277 $                652,095 $                659,649 Fund 100-Exp
74 9.3.b
Packet Pg. 363
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐600‐6220 Technical Services $                              ‐ $                        175 $                              ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ 100‐600‐6222 IT Services 35,829 10,734 9,337 10,425 10,425 $                   11,272 100‐600‐6229 Community Complex Security 30,517 ‐ ‐ ‐ ‐ ‐100‐600‐6240 General Contract Services 11,571 8,898 10,723 12,000 12,000 12,000 100‐600‐6223 Tourism 2,445 2,094 1,049 2,500 2,500 2,500 100‐600‐6310 Facility Maintenance 13,103 11,665 10,643 10,600 10,600 10,600 100‐600‐6315 Vehicle Maintenance 362 489 3,009 2,500 2,500 2,500 100‐600‐6410 Departmental Supplies 10,011 9,203 3,349 9,420 9,420 9,420 100‐600‐6425 Fuel 2,186 1,494 2,089 2,800 2,800 2,800
100‐600‐6440 Uniform 404 ‐ ‐ ‐ ‐ ‐100‐600‐6500 Rents & Leases ‐ Equipment 7,185 9,459 6,874 9,383 9,383 7,091 100‐600‐6505 Rents & Leases ‐ Buildings 14,661 16,232 10,325 15,160 3,210 18,370 17,660 100‐600‐6605 Advertising 16,083 18,236 14,631 18,000 (1,230) 16,770 20,000 100‐600‐6610 Training & Travel 8,561 9,239 2,233 8,078 1,230 9,308 8,078 100‐600‐6615 Travel & Meetings 112 ‐ ‐ ‐ ‐ ‐100‐600‐6620 Dues & Publications 1,298 910 1,427 1,300 1,300 1,410 100‐600‐6625 Medical Services 495 65 134 1,000 1,000 1,000 100‐600‐6700 Telephone 2,744 1,617 1,840 3,500 3,500 3,500 100‐600‐7550 Improvements Expense ‐ ‐ ‐ 42,000 42,000 ‐ 100‐600‐7560 Machinery & Equipment Expense ‐ 3,505 ‐ ‐ ‐ ‐ 100‐600 Total Operation & Maintenance $                157,567 $                104,015 $                   80,770 $                106,666 $                   45,210 $                         ‐ $                151,876 $                109,831 100‐600‐7501 Computer Equipment $                     4,544 $                     4,273 $                     1,855 $                     4,500 $                         ‐ $                         ‐ $                     4,500 $                         ‐ 100‐600‐7503 Equipment 4,483 ‐ ‐ 8,750 8,750 ‐
100‐600‐7504 Vehicle ‐ ‐ 21,570 ‐ ‐ ‐100‐600 Total Capital $                     9,026 $                     4,273 $                   23,425 $                   13,250 $                         ‐ $                         ‐ $                   13,250 $                         ‐ 100‐600 TOTAL EXPENSES ‐ Recreation Adm $                614,904 $                568,215 $                618,855 $                682,962 $                128,982 $                     5,277 $                817,221 $ 769,481 Fund 100-Exp
75 9.3.b
Packet Pg. 364
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Recreation Programs
100‐605‐6001 Salaries & Wages, Full‐Time 21,274 $                    16,512 $                    19,700 $                    21,065 $                    2,118 $                      ‐ $                          23,183 $                    18,013 $ 100‐605‐6002 Salaries & Wages, Part‐time, Clerical 4,198                         975                             7                                 ‐                              ‐                              ‐                              ‐ 100‐605‐6004 Salaries & Wages, Part‐time, Programs 31,534                       20,304                       876                             3,475                         1,303                         4,778                         9,000 100‐605‐6005 Overtime 2,093                         1,115                         ‐                                  2,000                         ‐                              2,000                         ‐ 100‐605‐6009 Salaries & Wages, COVID 19 ‐                                  3,303                         1,548                         ‐                              ‐                              ‐                              ‐ 100‐605‐6011 Leave Payout ‐                                  ‐                                  ‐                                  496                             (                           236 261)                             121100‐605‐6100 FICA/Medicare ‐ Employer 2,857                         1,936                         355                             607                             (34)                              574                             951 100‐605‐6105 Retirement 1,883                         1,695                         2,138                         1,642                         568                             2,211                         1,386 100‐605‐6110 Worker's Compensation 1,379                         1,745                         1,689                         61                               779                             840                             49 100‐605‐6115 Unemployment Insurance 587                             1,895                         1,063                         1,895                         (                           947 947)                             1,063100‐605‐6120 Medical Insurance 3,790                         3,794                         3,355                         3,534                         (11)                              3,524                         2,121 100‐605‐6123 Post Retirement Medical Insurance 329                             377                             369                             294                             24                               318                             210100‐605‐6125 Dental Insurance 725 621 591 839 0 839 533 100‐605‐6130 Vision Insurance 122 115 102 105 ‐ 105 75
100‐605‐6135 Life Insurance 123 117 109 108 ‐ 108 94
100‐605 Total Salary & Benefits $                   70,894 $                   54,505 $                   31,903 $                   36,122 $                     3,539 $                         ‐ $                   39,661 $                   33,616 100‐605‐6222 IT Services $                   11,649 $                     3,799 $                   30,260 $                     3,332 $                         ‐ $                         ‐ $                     3,332 $                     3,606100‐605‐6605 Advertising 914 2,062 162 1,700 1,700 1,700 100‐605‐6610 Training & Travel ‐ ‐ ‐ 32 32 32
100‐605‐6625 Medical Services ‐ 97 ‐ 500 500 500
100‐605‐6899 Rec Ware/Credit Card Fee 4,600 4,600 4,025 5,600 5,600 9,424 100‐605‐6940 Contract Programs 6,982 3,980 2,126 2,800 2,800 2,800 100‐605‐6975 New Programs 1,000 137 2,329 1,340 1,340 1,340 100‐605‐6976 Special Events 20,182 6,591 82 2,000 3,000 5,000 2,000100‐605 Total Operation & Maintenance $                   45,327 $                   21,267 $                   38,984 $                   17,304 $                     3,000 $                         ‐ $                   20,304 $                   21,402 100‐605 TOTAL EXPENSES ‐ Rec Programs $                116,221 $ 75,772 $                   70,886 $                   53,426 $                     6,539 $                         ‐ $                   59,965 $                   55,018 Fund 100-Exp
76 9.3.b
Packet Pg. 365
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Recreation Youth Development and Camps
100‐606‐6001 Salaries & Wages, Full‐Time 32,344 $                    21,651 $                    23,090 $                    24,872 $                    ( $                  ‐ 10,682) $                          14,190 $                    38,393 $ 100‐606‐6002 Salaries & Wages, Part‐time, Clerical 5,406                         (                           5 323)                                 ‐                              1,044                         1,044                         ‐ 100‐606‐6003 Salaries & Wages, Part‐time, Maintenance ‐                                  200                             ‐                                  ‐                              ‐                              ‐                              ‐ 100‐606‐6004 Salaries & Wages, Part‐time, Programs 52,376                       37,888                       8,751                         38,000                       2,809                         40,809                       35,900 100‐606‐6005 Overtime 476                             108                             ‐                                  900                             21                               921                             ‐100‐606‐6009 Salaries & Wages, COVID 19 ‐                                  746                             1,183                         ‐                              ‐                              ‐                              ‐ 100‐606‐6011 Leave Payout ‐                                  ‐                                  ‐                                  574                             2,316                         2,890                         877 100‐606‐6100 FICA/Medicare ‐ Employer 4,827                         3,088                         988                             3,289                         (1                        2,275 ,014)                         3,316 100‐606‐6105 Retirement 3,341                         2,010                         2,460                         1,938                         (                           1,183 755)                         12,740 100‐606‐6110 Worker's Compensation 790                             (                           284 156)                             72                               11                               82                               105 100‐606‐6115 Unemployment Insurance 2,526                         5,848                         5,988                         5,848                         (2                        3,015 ,833)                         5,988 100‐606‐6120 Medical Insurance 4,673                         2,896                         3,072                         3,231                         1,307 4,539 5,303 100‐606‐6123 Post Retirement Medical Insurance 322 404 439 336 (137) 199 420 100‐606‐6125 Dental Insurance 910 651 676 959 (400) 560 1,065 100‐606‐6130 Vision Insurance 151 122 116 120 (50) 70 150 100‐606‐6135 Life Insurance 161 132 134 133 (122) 11 171 100‐606‐6145 Tuition Reimbursement ‐ ‐ ‐ 1,000 ‐ 1,000 1,000 100‐606 Total Salary & Benefits $                108,303 $                   75,265 $                   47,187 $                   81,272 $                   (8,484) $                         ‐ $                   72,788 $                105,428 100‐606‐6222 IT Services $                   11,613 $                     3,642 $                     3,273 $                     1,666 $                         ‐ $                         ‐ $                     1,666 $                     1,803100‐606‐6410 Departmental Supplies 1,307 1,125 740 1,500 1,500 1,500100‐606‐6605 Advertising 402 468 64 500 500 500 100‐606‐6610 Training and Travel 1,509 1,830 794 1,621 1,621 1,621100‐606‐6625 Medical Services 1,040 ‐ ‐ 500 500 500 100‐606‐6928 Extreme Tuesdays 230 ‐ ‐ ‐ ‐ ‐
100‐606‐6929 Jr. Leader 1,706 ‐ ‐ ‐ ‐ ‐
100‐606‐6975 New Programs 398 3,251 81 1,000 1,000 1,000 100‐606‐6988 Day Camp 23,658 11,941 12,220 12,000 12,000 16,000 100‐606 Total Operation & Maintenance $                   41,863 $                   22,257 $                   17,172 $                   18,787 $                         ‐ $                         ‐ $                   18,787 $                   22,924 100‐606 TOTAL EXPENSES ‐ Youth Development $                150,166 $                   97,522 $                   64,358 $                100,059 $                   (8,484) $                         ‐ $                   91,575 $                128,352 Fund 100-Exp
77 9.3.b
Packet Pg. 366
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Recreation Sports
100‐607‐6001 Salaries & Wages, Full‐Time 110,816 $                 65,295 $                    57,332 $                    71,125 $                    ( $                  ‐ 28,609) $                          42,516 $                    43,285 $ 100‐607‐6002 Salaries & Wages, Part‐time Clerical 6,952                         691                             173                             3,034                         2,979                         6,013                         3,641 100‐607‐6003 Salaries & Wages, Part‐Time Maintenance 683                             ‐                                  ‐                                  ‐                              ‐                              ‐                              ‐ 100‐607‐6004 Salaries & Wages, Part‐Time Programs 90,174                       67,507                       20,544                       37,478                       73,089                     85,000 110,567100‐607‐6005 Overtime 1,157                         642                             ‐                                  4,000                         31                               4,031                         ‐ 100‐607‐6009 Salaries & Wages, COVID 19 ‐                                  636                             1,827                         ‐                              ‐                              ‐                              ‐ 100‐607‐6011 Leave Payout ‐                                  1,577                         ‐                                  2,644                         2,108                         4,753                         ‐ 100‐607‐6100 FICA/Medicare ‐ Employer 8,659                         5,826                         2,361                         4,227                         776                             5,003                         7,409 100‐607‐6105 Retirement 12,503                       9,978                         8,686                         10,457                       (2                        7,655 ,802)                         3,397 100‐607‐6110 Worker's Compensation 2,444                         1,759                         1,190                         205                             670                             874                             119 100‐607‐6115 Unemployment Insurance 4,390                         10,848                       10,433                       10,848                       (4                        5,941 ,907)                         10,433 100‐607‐6120 Medical Insurance 17,114                       9,484                         7,795                         13,127                       (3                        9,828 ,299) 21,004 100‐607‐6123 Post Retirement Medical Insurance 1,678 1,246 1,070 966 (391) 575 840 100‐607‐6125 Dental Insurance 3,644 1,903 1,578 2,758 (1,199) 1,559 2,131 100‐607‐6130 Vision Insurance 612 358 270 345 (150) 195 300 100‐607‐6135 Life Insurance 662 390 317 398 (279) 119 382 100‐607‐6145 Tuition Reimbursement ‐ ‐ ‐ 1,000 ‐ 1,000 1,000100‐607 Total Salary & Benefits $                261,487 $                178,139 $                113,575 $                162,612 $                   38,016 $                         ‐ $                200,628 $                178,940 100‐607‐6222 IT Services $                   17,408 $                     5,018 $                     3,495 $                     6,664 $                         ‐ $                         ‐ $                     6,664 $                     7,212100‐607‐6410 Departmental Supplies 1,334 511 726 1,000 1,000 1,000 100‐607‐6605 Advertising 1,495 1,598 64 1,500 1,500 1,500 100‐607‐6610 Training & Travel 737 1,251 888 2,340 2,340 2,340100‐607‐6625 Medical Services 585 261 ‐ 1,000 1,000 1,000100‐607‐6905 Tiny Tots  4,640 2,280 2,092 ‐ ‐ ‐ 100‐607‐6926 Youth Base/Softball 391 9,779 7,489 8,000 8,000 8,000 100‐607‐6927 Patterson Youth Basketball 11,634 924 ‐ ‐ ‐ 1,500 100‐607‐6928 Youth Flag Football 6,374 2,930 1,164 ‐ ‐ 2,500 100‐607‐6929 Jr. Leader ‐ 30 ‐ ‐ ‐ ‐
100‐607‐6930 Youth Soccer 24,779 17,654 6,040 8,000 8,000 8,000 100‐607‐6940 Contract Programs 465 ‐ ‐ ‐ ‐ ‐100‐607‐6950 Adult Programs 6,731 4,629 1,256 ‐ ‐ 5,550 100‐607‐6955 Community Programs 229 230 ‐ ‐ ‐ ‐
100‐607‐6975 New Programs 8,112 3,342 ‐ 3,115 3,115 3,500 100‐607‐6988 Day Camp 375 ‐ ‐ ‐ ‐ ‐100‐607 Total Operation & Maintenance $                   85,290 $                   50,437 $                   23,213 $                   31,619 $                         ‐ $                         ‐ $                   31,619 $                   42,102 100‐607 TOTAL EXPENSES ‐ Recreation Sports $                346,777 $                228,576 $                136,788 $                194,231 $                   38,016 $                         ‐ $                232,247 $                221,041 Fund 100-Exp
78 9.3.b
Packet Pg. 367
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Aquatic Center
100‐610‐6001 Salaries & Wages, Full‐Time 100,061 $                 68,511 $                    82,596 $                    $                 ( 106,380 $                  2,079 10,881) $                      97,578 $                    $                113,057 100‐610‐6002 Salaries & Wages, Part‐Time, Clerical 17,070                       1,986                         2,060                         3,034                         7,101                         10,135                       3,641 100‐610‐6003 Salaries & Wages, Part‐Time, Maintenance 8,217                         7,790                         8,847                         8,459                         15,035                       23,494                       8,805 100‐610‐6004 Salaries & Wages, Part‐Time, Programs 155,046                     76,951 106,473 160,827 82,337 243,164 185,680 100‐610‐6009 Salaries & Wages, COVID 19 ‐ 8,675 3,558 ‐ ‐ ‐ ‐ 100‐610‐6005 Overtime 2,789 872 4,766 4,000 3,724 7,724 8,000 100‐610‐6011 Leave Payout ‐ 902 ‐ 2,748 (843) 1,905 1,804 100‐610‐6100 FICA/Medicare ‐ Employer 14,780 9,669 7,392 14,823 950 8 15,782 16,938100‐610‐6105 Retirement 10,203 10,267 14,081 16,442 (1,384) 77 15,135 18,387 100‐610‐6110 Worker's Compensation 5,511 6,387 7,663 6,888 2,392 146 9,426 5,401 100‐610‐6115 Unemployment Insurance 5,188 19,554 13,528 19,554 (9,391) 10,163 13,528 100‐610‐6120 Medical Insurance 22,367 17,517 20,808 30,193 (16,452) 13,741 2,121100‐610‐6123 Post Retirement Medical Insurance 1,324 1,409 1,474 1,386 (133) 1,253 1,260100‐610‐6125 Dental Insurance 3,242 2,194 2,086 3,957 (700) 3,258 3,196100‐610‐6130 Vision Insurance 544 411 356 495 (88) 408 450 100‐610‐6135 Life Insurance 564 447 418 571 (148) 422 115 100‐610‐6145 Tuition Reimbursement 711 ‐ ‐ 1,000 ‐ 1,000 1,000 100‐610‐6147 Moving Expense ‐ ‐ 500 ‐ ‐ ‐
100‐610 Total Salary & Benefits $                347,616 $                263,064 $                247,082 $                380,757 $                   71,519 $                     2,312 $                454,587 $                383,383 Fund 100-Exp
79 9.3.b
Packet Pg. 368
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐610‐6240 General Contract Services $                   10,233 $                   16,187 $                     6,153 $                   18,277 $                         ‐ $                   (3,800) $                   14,477 $                   13,277 100‐610‐6222 IT Services 11,728 3,246 1,993 6,664 6,664 $                     7,212 100‐610‐6310 Facility Maintenance 14,998 16,758 3,743 14,700 14,700 14,700 100‐610‐6410 Departmental Supplies 3,139 1,103 458 2,500 2,500 3,500 100‐610‐6412 Departmental Supplies ‐ Programs 2,423 8,430 9,949 12,760 12,760 15,760100‐610‐6411 Swim Team Supplies 2,252 1,380 312 2,390 2,390 3,000 100‐610‐6430 Chemicals 21,802 30,143 29,097 29,500 29,500 29,500 100‐610‐6435 Safety Supplies 3,858 3,246 3,302 3,300 3,300 8,300 100‐610‐6440 Uniform 1,245 1,746 1,357 2,700 2,000 4,700 2,700 100‐610‐6500 Rent & Leases ‐ Equipment 1,749 1,991 1,994 2,342 2,342 2,057 100‐610‐6605 Advertising 657 515 442 500 500 1,000
100‐610‐6610 Training & Travel 4,043 1,488 667 2,800 2,800 3,500 100‐610‐6620 Dues & Publications 150 190 32 200 200 200 100‐610‐6625 Medical Services 2,039 195 32 1,200 1,200 2,200 100‐610‐6705 Utilities 36,410 28,216 43,575 40,000 11,694 51,694 40,000 100‐610‐6760 Permits & Fees 1,161 937 970 886 886 1,500 100‐610‐6985 Concession Stand 8,637 3,757 560 8,000 8,000 8,000100‐610 Total Operation & Maintenance $                126,524 $                119,527 $                104,637 $                148,719 $                     2,000 $                     7,894 $                158,613 $                156,405 100‐610‐7550 Improvements Expense $                         ‐ $                         ‐ $                         ‐ $                270,900 $                139,700 $                         ‐ $                410,600 $                123,000 100‐610‐7560 Machinery & Equipment Expense 13,312 3,310 789 35,250 35,250 29,000100‐610 Total Capital $                   13,312 $                     3,310 $                        789 $                306,150 $                139,700 $                         ‐ $                445,850 $                152,000 100‐610 TOTAL EXPENSES ‐ Aquatic Center $                487,452 $                385,901 $                352,508 $                835,626 $                213,219 $                   10,206 $             1,059,050 $                691,788 Fund 100-Exp
80 9.3.b
Packet Pg. 369
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Hammon Senior Center
100‐611‐6001 Salaries & Wages, Full‐Time 109,619 $                 $                112,445 $                120,821 $                 6,327 151,803 $                      579 $                         $                158,709 $                206,009 100‐611‐6002 Salaries & Wages, Part‐time, Clerical 27,259                       26,382                       4,204                         33,208                       16,940                       50,148                       34,958 100‐611‐6003 Salaries & Wages, Part‐time, Maintenance 12,489                       13,962                       154                             38,591                       (                     24,812 13,779)                       12,830100‐611‐6004 Salaries & Wages, Part‐time, Programs 40,231                       26,254                       10,837                       43,482                       22,432                       65,914                       51,887 100‐611‐6005 Overtime 3,573                         702                             4,852                         ‐                              3,724                         3,724                         3,000 100‐611‐6009 Salaries & Wages, COVID 19 ‐                                  2,628                         2,627                         ‐                              ‐                              ‐                              ‐ 100‐611‐6011 Leave Payout ‐                                  1,804                         ‐                                  6,433                         (4                        1,909 ,524)                         2,082 100‐611‐6100 FICA/Medicare ‐ Employer 5,163                         4,543                         2,568                         11,114                       (2                        8 ,981)                                 8,141                         10,686 100‐611‐6105 Retirement 16,888                       18,209                       18,031                       19,964                       1,647                         77                               21,689                       25,601 100‐611‐6110 Worker's Compensation 8,881                         9,567                         10,157                       9,650                         3,705                         146                             13,502                       15,956 100‐611‐6115 Unemployment Insurance 7,497                         4,255                         2,371                         4,255                         (1                        2,330 ,925)                         2,371 100‐611‐6120 Medical Insurance 25,541 25,022 24,411 36,959 (12,799) 24,160 18,769 100‐611‐6123 Post Retirement Medical Insurance 1,089 1,453 1,526 1,890 (96) 1,794 1,680100‐611‐6125 Dental Insurance 3,436 3,152 2,820 5,396 100 5,496 4,262 100‐611‐6130 Vision Insurance 575 594 480 675 12 687 600 100‐611‐6135 Life Insurance 641 720 629 840 (60) 781 417 100‐611‐6145 Tuition Reimbursement ‐ ‐ ‐ 1,000 ‐ 1,000 1,000100‐611‐6147 Moving Expense ‐ ‐ 1,000 ‐ ‐ ‐100‐611 Total Salary & Benefits $                262,883 $                251,692 $                207,486 $                365,260 $                   18,725 $                        812 $                384,797 $                392,107 100‐611‐6240 General Contract Services $                   20,212 $                   20,757 $                   16,285 $                   18,353 $                              ‐ $                              ‐ $                   18,353 $                   18,353 100‐611‐6222 IT Services 17,614 5,356 5,668 4,998 4,998 $                     5,409 100‐611‐6310 Maintenance 24,881 22,692 14,057 25,000 25,000 25,000 100‐611‐6410 Departmental Supplies 2,291 1,352 1,833 2,300 2,300 2,300 100‐611‐6411 Departmental Supplies ‐ Programs 7,694 8,234 10,674 9,075 9,075 9,075 100‐611‐6425 Fuel 749 62 38 1,000 1,000 1,000
100‐611‐6440 Uniforms 1,568 1,259 500 1,250 1,250 1,250 100‐611‐6500 Rent & Leases ‐ Equipment 2,493 1,402 1,955 2,490 2,490 2,017 100‐611‐6605 Advertising 978 602 500 1,175 1,175 1,175
100‐611‐6610 Training & Travel 3,712 4,022 729 2,625 2,625 2,625 100‐611‐6620 Dues & Publications 238 150 182 200 200 200 100‐611‐6705 Utilities 20,140 19,803 19,702 22,400 3,086 25,486 22,400 100‐611‐6760 Permits & Fees ‐ ‐ ‐ 1,000 1,000 1,000
100‐611 Total Operation & Maintenance $                102,569 $                   85,690 $                   72,123 $                   91,866 $                         ‐ $                     3,086 $                   94,952 $                   91,804 100‐611‐7550 Improvements Expense $                         ‐ $                         ‐ $                         ‐ $                   21,000 $                         ‐ $                         ‐ $                   21,000 $                249,000 100‐611‐7560 Machinery & Equipment Expense ‐ ‐ 1,928 ‐ ‐ ‐ 100‐611 Total Capital $                         ‐ $                         ‐ $                     1,928 $                   21,000 $                         ‐ $                         ‐ $                   21,000 $                249,000 100‐611 TOTAL EXPENSES ‐ Hammon Senior Center $                365,451 $                337,382 $                281,537 $                478,127 $                   18,725 $                     3,898 $                500,749 $                732,911 Fund 100-Exp
81 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Teen Programs
100‐612‐6001 Salaries & Wages, Full‐Time 8,796 $                      27,609 $                    28,611 $                    25,759 $                    2,548 $                      ‐ $                               28,308 $                    38,393 $ 100‐612‐6002 Salaries & Wages, Part‐time, Clerical 896                             (10)                              7                                 ‐                              ‐                              ‐                              ‐ 100‐612‐6004 Salaries & Wages, Part‐time, Programs 13,249                       10,267                       3,267                         44,900                       (6                        38,701 ,199)                       32,144 100‐612‐6005 Overtime 160                             32                               ‐                                  500                             ‐                              500                             500 100‐612‐6009 Salaries & Wages, COVID 19 ‐                                  231                             70                               ‐                              ‐                              ‐                              ‐ 100‐612‐6011 Leave Payout ‐                                  1,577                         ‐                                  2,378                         (1                        556 ,821)                             877 100‐612‐6100 FICA/Medicare ‐ Employer 1,176                         1,149                         628                             3,850                         (1                        2,793 ,057)                         3,036 100‐612‐6105 Retirement 1,311                         6,322                         6,340                         8,560                         (                           7,912 647)                         12,740 100‐612‐6110 Worker's Compensation 421                             1,969                         2,028                         74                               927                             1,001                         105 100‐612‐6115 Unemployment Insurance ‐                                  560                             357                             560                             (                           280 280)                             357100‐612‐6120 Medical Insurance 1,327                         4,354                         3,993                         4,039                         (12)                              4,027                         5,303 100‐612‐6123 Post Retirement Medical Insurance 116                             467                             500                             336                             32                               368 420 100‐612‐6125 Dental Insurance 257 768 705 959 (0) 959 1,065 100‐612‐6130 Vision Insurance 43 145 120 120 0 120 150
100‐612‐6135 Life Insurance 47 160 144 137 (0) 137 171
100‐612 Total Salary & Benefits $                   27,798 $                   55,600 $                   46,770 $                   92,172 $                   (6,509) $                         ‐ $                   85,663 $                   95,260 100‐612‐6222 IT Services $                     5,830 $                     1,923 $                     1,756 $                     1,666 $                         ‐ $                         ‐ $                     1,666 $                     1,803 100‐612‐6310 Maintenance 231 ‐ ‐ ‐ ‐ ‐100‐612‐6410 Departmental Supplies 766 36 284 ‐ ‐ ‐100‐612‐6411 Departmental Supplies ‐ Program 1,261 11,521 5,271 12,419 10,550 22,969 13,000 100‐612‐6500 Rents & Leases‐Equipment 1,222 ‐ ‐ ‐ ‐ ‐
100‐612‐6505 Rents & Leases‐Buildings 14,340 ‐ ‐ ‐ ‐ ‐100‐612‐6610 Training & Travel ‐ 1,554 1,353 2,400 2,400 2,400100‐612‐6625 Medical Services 195 ‐ 64 200 200 200 100‐612‐6700 Telephone 1,375 482 ‐ ‐ ‐ ‐
100‐612‐6705 Utilities 765 107 ‐ ‐ ‐ ‐
100‐612 Total Operation & Maintenance $                   25,985 $                   15,623 $                     8,729 $                   16,685 $                   10,550 $                         ‐ $                   27,235 $                   17,403 100‐612 TOTAL EXPENSES ‐ Teen Programs $                   53,783 $                   71,223 $                   55,498 $                108,857 $                     4,041 $                         ‐ $                112,898 $                112,663 Fund 100-Exp
82 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Building Maintenance
100‐700‐6001 Salaries & Wages, Full‐Time 95,254 $                    93,822 $                    99,018 $                    99,129 $                    4,743 $                      5,389 $                      $                109,262 $                105,339 100‐700‐6002 Salaries & Wages, Part‐Time 11,496                       20,828                       14,975                       59,280                       5,482                         64,762                       62,208 100‐700‐6005 Overtime 8,799                         5,368                         9,267                         9,500                         3,371                         12,871                       13,000 100‐700‐6009 Salaries & Wages, COVID 19 ‐                                  1,726                         1,478                         ‐                              ‐                              ‐                              ‐ 100‐700‐6011 Leave Payout ‐                                  ‐                                  ‐                                  3,252                         (3                        ‐ ,252)                              ‐ 100‐700‐6100 FICA/Medicare ‐ Employer 2,177                         2,488                         2,537                         6,157                         (2                        35 ,028)                               4,164                         6,475 100‐700‐6105 Retirement 8,830                         9,037                         11,199                       9,562                         523                             181                             10,267                       8,196 100‐700‐6106 HRA                                  57 ‐                               ‐                                  ‐                              2,604                         2,604                         ‐ 100‐700‐6110 Worker's Compensation 10,608                       8,876                         9,254                         12,651                       6,137                         604                             19,393                       10,765 100‐700‐6120 Medical Insurance 48,359                       37,992                       31,437                       31,708                       (9                        22,686 ,022)                       43,062 100‐700‐6123 Post Retirement Medical Insurance 1,420                         1,865                         2,083                         1,764                         (                           1,588 176)                         1,680 100‐700‐6125 Dental Insurance 3,891 3,633 3,643 5,037 (197) 4,840 4,262 100‐700‐6130 Vision Insurance 662 674 631 630 (25) 605 600 100‐700‐6135 Life Insurance 726 748 744 715 (188) 528 1,133 100‐700‐6145 Tuition ‐ ‐ ‐ ‐ ‐ 1,000
100‐700 Total Salary & Benefits $                192,221 $                187,115 $                186,582 $                239,385 $                     8,010 $                     6,209 $                253,605 $                258,036 100‐700‐6222 IT Services $                   17,437 $                     4,694 $                     3,069 $                     4,569 $                         ‐ $                         ‐ $                     4,569 $                     3,705100‐700‐6240 General Contract Services 27,101 16,336 25,310 30,000 (3,000) 27,000 42,680 100‐700‐6305 Building Maintenance 28,302 21,772 29,185 36,100 (4,500) 31,600 30,100 100‐700‐6307 Building Maintenance (CtrBldg) 2,155 2,318 591 2,000 2,000 2,000 100‐700‐6315 Vehicle & Equipment Maintenance 338 244 2,391 1,500 1,500 1,500 100‐700‐6410 Departmental Supplies 4,374 4,619 3,533 3,000 3,000 3,500100‐700‐6415 Small Tools/Shop Supplies 1,501 1,838 2,211 2,090 2,090 2,090 100‐700‐6420 Janitorial Supplies 6,769 7,840 9,071 8,700 8,700 8,700 100‐700‐6425 Fuel 2,332 2,660 4,964 3,000 3,600 3,000 9,600 6,600 100‐700‐6435 Safety Supplies 311 166 164 500 500 500
100‐700‐6440 Uniform 1,659 1,765 1,677 1,600 1,600 1,600100‐700‐6500 Rents & Leases ‐ Equipment 160 ‐ ‐ 442 442 160 100‐700‐6610 Training 26 ‐ ‐ 1,532 1,532 1,600100‐700‐6700 Telephone 1,467 3,115 3,394 2,800 2,800 3,000 100‐700‐6710 Utilities ‐ Building 37,718 43,248 46,948 50,000 (3,600) 4,500 50,900 50,000 100‐700‐6760 Permits and Fees 2,113 2,511 1,477 1,750 1,750 1,750100‐700 Total Operation & Maintenance $                133,763 $                113,129 $                133,986 $                149,583 $                         ‐ $                         ‐ $                149,583 $                159,485 100‐700‐7550 Improvements Expense $                              ‐ $                              ‐ $                   10,501 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐100‐700‐7560 Machinery & Equipment Expense ‐ ‐ ‐ 3,000 3,000 ‐ 100‐700 Total Capital $                         ‐ $ ‐ $                   10,501 $                     3,000 $                         ‐ $                         ‐ $                     3,000 $                         ‐ 100‐700 TOTAL EXPENSES ‐ Bldg Maint $                325,983 $                300,244 $                331,069 $                391,968 $                     8,010 $                     6,209 $                406,188 $                417,521 Fund 100-Exp
83 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 City Hall Annex
100‐701‐6305 Building Maintenance ‐ $                               ‐ $                               ‐ $                               1,000 $                      ‐ $                          ‐ $                          1,000 $                      1,000 $ 100‐701 Total Operation & Maintenance ‐ $                          ‐ $                          ‐ $                          1,000 $                      ‐ $                          ‐ $                          1,000 $                      1,000 $ 100‐701 TOTAL EXPENSES ‐ City Hall Annex ‐ $                          ‐ $                          ‐ $                          1,000 $                      ‐ $                          ‐ $                          1,000 $                      1,000 $ Sports Park Maintenance
100‐705‐6001 Salaries & Wages, Full‐Time 52,891 $                    66,552 $                    64,613 $                    76,311 $                    6,761 $                      2,901 $                      85,972 $                    78,885 $ 100‐705‐6002 Salaries & Wages, Part‐time‐Clerical 7,265                         777                             651                             ‐                              1,509                         1,509                         ‐ 100‐705‐6003 Salaries & Wages, Part‐time‐Sports and Maintenance 1                       15,532 7,056                       ‐                                  ‐                              759                             759                             10,000 100‐705‐6004 Salaries & Wages, Part‐time‐Maint.‐Opening/Closing 3                       21,495 3,462                       15,130                       24,930                       21,135                       46,065                       36,500 100‐705‐6005 Overtime 6,431                         5,736                         9,733                         7,882                         5,428                         13,310                       7,288 100‐705‐6009 Salaries & Wages, COVID 19 ‐                                  2,449                         2,806                         ‐                              ‐                              ‐                              ‐ 100‐705‐6011 Leave Payout ‐                                  2,773                         ‐                                  ‐                              32                               32                               35 100‐705‐6106 HRA                                  7,400 ‐                         7,594                         7,898                         121                             8,019                         8,320 100‐705‐6100 FICA/Medicare ‐ Employer 4,839                         3,101                         2,277                         3,128 543 20 3,691 4,807 100‐705‐6105 Retirement 4,574 9,123 7,407 5,948 1,777 106 7,831 6,097 100‐705‐6110 Worker's Compensation 5,860 6,905 7,298 9,739 3,673 354 13,766 7,304 100‐705‐6115 Unemployment Insurance ‐ 5,297 2,776 5,297 (2,649) 2,649 2,776 100‐705‐6120 Medical Insurance 668 5,579 2,211 5,251 (3,343) 1,908 2,121 100‐705‐6123 Post Retirement Medical Insurance 982 1,251 1,208 1,050 96 1,146 1,050100‐705‐6125 Dental Insurance 1,926 2,003 1,834 2,998 (0) 2,998 2,664 100‐705‐6130 Vision Insurance 325 376 315 375 0 375 375 100‐705‐6135 Life Insurance 377 449 397 454 (38) 416 474 100‐705‐6145 Tuition Reimbursement ‐ ‐ ‐ 3,000 ‐ 3,000 3,000 100‐705‐6147 Moving Expense ‐ ‐ 500 ‐ ‐ ‐
100‐705 Total Salary & Benefits $                136,658 $                156,798 $                126,751 $                154,260 $                   35,804 $                     3,382 $                193,447 $                171,696 Fund 100-Exp
84 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐705‐6220 Technical Services $                              ‐ $                              ‐ $                           32 $                         ‐ $                         ‐ $                         ‐ ‐ $                         ‐ 100‐705‐6222 IT Services 5,830 1,818 1,578 4,998 4,998 5,409 100‐705‐6240 General Contract Services 8,230 4,603 6,130 9,000 (3,086) 5,914 9,000 100‐705‐6310 Maintenance 17,858 17,693 21,238 20,000 (7,894) 12,106 20,000 100‐705‐6315 Vehicle/ Equipment Maintenance 1,924 4,630 6,237 5,000 5,000 5,000 100‐705‐6316 Vandalism & Unexpected Repairs ‐ 133 1,136 1,200 1,200 1,200 100‐705‐6410 Departmental Supplies 2,067 555 1,182 1,000 1,000 1,000 100‐705‐6415 Small Tools/Shop Supplies 1,500 1,229 1,510 1,500 1,500 1,500 100‐705‐6420 Janitorial Supplies (restrooms) 7,434 3,933 1,163 7,000 7,000 7,000 100‐705‐6425 Fuel 4,455 4,278 2,136 4,000 4,000 5,500
100‐705‐6430 Chemicals 3,400 5,821 2,399 5,800 5,800 5,800 100‐705‐6435 Safety Supplies 251 228 258 250 250 751
100‐705‐6440 Uniform 3,270 1,403 1,356 1,500 1,500 2,500 100‐705‐6500 Rents & Leases ‐ Equipment 133 ‐ 100 ‐ ‐ 103 100‐705‐6605 Advertising ‐ 150 64 100 100 100
100‐705‐6610 Training & Meetings 4,901 4,068 945 4,077 4,077 6,154 100‐705‐6620 Dues & Publications 150 ‐ 580 870 870 1,320 100‐705‐6625 Medical Services 195 380 87 500 500 500
100‐705‐6700 Telephone 2,080 2,958 3,098 1,500 1,500 2,200 100‐705‐6705 Utilities ‐ Water 68,027 133,001 94,131 67,000 67,000 94,000 100‐705‐6760 Permits & Fees 428 449 471 600 600 600
100‐705 Total Operation & Maintenance $                132,134 $                187,330 $                145,831 $                135,895 $                         ‐ $                 (10,980) $                124,915 $                169,637 100‐705‐7504 Vehicles $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                   50,000 $                         ‐ $                   50,000 $                         ‐ 100‐705‐7550 Improvements Expense ‐ ‐ ‐ 25,200 25,200 200,000 100‐705‐7560 Machinery & Equipment Expense ‐ 12,799 ‐ ‐ ‐ 100‐705 Total Capital $                         ‐ $                         ‐ $                   12,799 $                   25,200 $                   50,000 $                         ‐ $                   75,200 $ 200,000 100‐705 TOTAL EXPENSES ‐ Sports Park  $                268,792 $                344,128 $                285,381 $                315,355 $                   85,804 $                   (7,598) $                393,562 $                541,332 Fund 100-Exp
85 9.3.b
Packet Pg. 374
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Park Maintenance
100‐710‐6001 Salaries & Wages, Full‐Time 775,327 $                 $                713,219 $                740,848 $                 ( 864,739 $                  28,486 10,807) $                    $                882,418 $                973,235 100‐710‐6002 Salaries & Wages, Part‐Time 42,337                       35,052                       55,311                       98,800                       44,138                     98,208 142,938 100‐710‐6005 Overtime 12,287                       12,112                       13,339                       11,000                       8,291                         19,291                       18,000 100‐710‐6009 Salaries & Wages, COVID 19 13,949                       3,373                         ‐                              ‐                              ‐                              ‐ 100‐710‐6011 Leave Payout ‐                                  14,085                       940                             28,806                       (                     13,073 15,733)                       16,663100‐710‐6100 FICA/Medicare ‐ Employer 13,217                       12,647                       14,229                       20,674                       (1                        196 ,252)                             19,618                       22,127 100‐710‐6106 HRA                         3,749 4,556                         7,650                         7,898                         (2                        5,090 ,808)                         8,320 100‐710‐6105 Retirement 142,104 142,124 149,381                     ( 217,832                     1,637 22,794) 196,675 247,891 100‐710‐6110 Worker's Compensation 65,591                       55,399                       53,225                       92,984                       40,487                       3,025                     84,102 136,496100‐710‐6115 Unemployment Insurance 7,049                         7,243                         3,686                         7,243                         (2                        4,797 ,446) 3,686 100‐710‐6120 Medical Insurance 267,723 258,925 256,575 310,874 (20,948) 289,926 326,532 100‐710‐6123 Post Retirement Medical Insurance 12,635 12,099 11,964 11,180 (500) 10,680 11,386 100‐710‐6125 Dental Insurance 22,675 18,345 17,944 31,923 (3,322) 28,601 28,885 100‐710‐6130 Vision Insurance 3,767 3,471 3,057 3,993 (415) 3,578 4,067100‐710‐6135 Life Insurance 4,309 4,154 3,946 4,469 (470) 3,999 4,310100‐710‐6145 Tuition Reimbursement 1,000 2,000 1,000 1,500 ‐ 1,500 1,500 100‐710 Total Salary & Benefits $             1,374,577 $             1,308,571 $             1,336,469 $             1,713,915 $                   11,422 $                   33,343 $             1,758,680 $             1,848,912 Fund 100-Exp
86 9.3.b
Packet Pg. 375
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐710‐6222 IT Services $                   24,590 $                   11,910 $                   14,237 $                   19,085 $                         ‐ $                         ‐ $                   19,085 $                   21,040 100‐710‐6240 General Contract Services 13,438 51,325 72,700 14,150 14,150 42,500 100‐710‐6300 Equipment Maintenance 468 25 ‐ ‐ ‐ ‐100‐710‐6305 Building Maintenance ‐ 74 2,397 ‐ ‐ ‐ 100‐710‐6310 Maintenance 12,418 8,435 18,954 18,700 18,700 18,700 100‐710‐6315 Vehicle/ Equipment Maintenance 16,498 9,014 16,654 11,180 (1,500) (3,000) 6,680 13,000 100‐710‐6316 Vandalism & Unexpected Repairs 4,902 5,454 3,125 8,900 8,900 8,900 100‐710‐6410 Departmental Supplies 4,664 4,827 3,953 5,300 20,000 (2,450) 22,850 11,300 100‐710‐6415 Small Tools/Shop Supplies 2,040 2,166 2,267 1,600 1,600 1,600 100‐710‐6425 Fuel 21,031 20,475 21,049 19,700 5,000 24,700 21,670 100‐710‐6430 Chemicals 45 354 701 7,200 (2,000) 5,200 7,200 100‐710‐6435 Safety Supplies 2,547 2,064 1,407 2,670 2,670 2,670 100‐710‐6440 Uniform 9,972 10,693 10,835 7,625 1,500 9,125 10,000 100‐710‐6500 Rents & Leases ‐ Equipment 2,985 3,456 3,722 4,865 4,865 3,839 100‐710‐6605 Advertising ‐ ‐ 57 225 225 350
100‐710‐6610 Training & Meetings 2,597 2,894 1,520 4,371 4,371 5,150 100‐710‐6620 Dues & Publications 1,361 470 692 900 900 900 100‐710‐6625 Medical Services 915 1,229 1,023 400 400 600 100‐710‐6700 Telephone 5,966 5,893 6,910 5,500 5,500 6,500 100‐710‐6705 Utilities  110,195 162,810 151,343 133,200 133,200 160,000 100‐710 Total Operation & Maintenance $                236,632 $                303,569 $                333,547 $                265,571 $                   20,000 $                   (2,450) $                283,121 $                335,919 100‐710‐7501 Computer Equipment $                              ‐ $                     1,933 $                              ‐ $                     2,000 $                         ‐ $                         ‐ $                     2,000 $                         ‐ 100‐710‐7504 Vehicles ‐ ‐ 51,538 105,000 (47,550) 57,450 50,000 100‐710‐7531 Museum Improvements ‐ 278 ‐ ‐ ‐ ‐100‐710‐7551 North Park Improvement 277 9,696 1,607 100,000 (100,000) ‐ 100,000 100‐710‐7552 South Park Improvement                                  ‐ ‐                                  ‐                     ( 190,000                   30,000 160,000) 160,000 100‐710‐7550 Improvements Expense ‐                                  9,092                         71                               ‐                              ‐                              11,200100‐710‐7560 Machinery & Equipment Expense ‐                                  53,936                       ‐                                  ‐                              ‐                              ‐100‐710 Total Capital 277 $                         74,935 $                    53,216 $                    $                 ‐ 397,000 $                          ( $                89,450 307,550) $                    $                321,200 100‐710 TOTAL EXPENSES ‐ Park Maint 1,611,486 $              1, $              1, 687,076 $              2, 723,232 $              31,422 376,486 $                    ( $                2, 276,657) $              2, 131,251 $              506,031 Fund 100-Exp
87 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Street Maintenance
100‐780‐6001 Salaries & Wages, Full‐Time 242,981 $                 $                263,296 $                285,610 $                 37,454 290,614 $                    8,704 $                      $                336,772 $                377,150 100‐780‐6002 Salaries & Wages, Part‐Time 31,651                       17,955                       10,978                       19,760                       5,674                         25,434                       ‐ 100‐780‐6005 Overtime 6,941                         7,481                         7,148                         8,000                         3,205                         11,205                       8,000 100‐780‐6009 Salaries & Wages, COVID 19 ‐                                  3,648                         2,694                         ‐                              ‐                              ‐                              ‐ 100‐780‐6011 Leave Payout ‐                                  7,831                         4,164                         6,048                         1,497                         7,546                         9,729 100‐780‐6100 FICA/Medicare ‐ Employer 4,374                         4,742                         4,818                         5,929                         18                               61                               6,008                         5,726 100‐780‐6105 Retirement 39,161                       41,943                       48,951                       56,675                       2,104                         397                             59,176                       68,420 100‐780‐6106 HRA                         ‐ 1,953                              2,929                         2,929                         ‐ 100‐780‐6110 Worker's Compensation 20,523                       20,370                       19,547                       30,570                       17,374                       1,020                         48,964                       33,123 100‐780‐6120 Medical Insurance 73,691                       80,974                       77,787                       85,429                       460                             85,888                       96,134 100‐780‐6123 Post Retirement Medical Insurance 3,571                         4,124                         4,334                         4,095                         (26)                              4,069                         4,725 100‐780‐6125 Dental Insurance 7,165                         7,353                         7,737                         11,692 548 12,240 11,987 100‐780‐6130 Vision Insurance 1,194 1,385 1,325 1,463 119 1,581 1,688 100‐780‐6135 Life Insurance 1,384 1,583 1,716 1,452 82 1,533 1,972 100‐780‐6145 Tuition Reimbursement ‐ ‐ ‐ 1,000 (1,000) ‐ 1,000 100‐780 Total Salary & Benefits $                432,635 $                462,685 $                478,762 $                522,727 $                   70,437 $                   10,182 $                603,347 $                619,653 Fund 100-Exp
88 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐780‐6200 Fiscal Services $                     1,200 $                     1,200 $                     1,200 $                     1,200 $                         ‐ $                         ‐ $                     1,200 $                     1,238 100‐780‐6222 IT Services 41,298 13,124 7,570 8,672 8,672 $                     9,035 100‐780‐6240 General Contract Services 474 1,425 671 16,725 (6,500) 10,225 15,000 100‐780‐6300 Equipment Maintenance 4 4 17 ‐ ‐ ‐
100‐780‐6315 Vehicle/ Equipment Maintenance 9,154 14,358 13,093 13,650 13,650 13,900 100‐780‐6320 Streetlight Maintenance 1,984 4,432 9,065 8,000 8,000 8,000 100‐780‐6321 Signal Light Maintenance 41,491 55,382 45,592 32,000 32,000 40,000 100‐780‐6410 Departmental Supplies 2,448 1,484 1,525 500 1,100 1,600 800 100‐780‐6415 Small Tools/Shop Supplies 2,688 4,012 3,239 3,100 6,500 (1,100) 8,500 9,600 100‐780‐6425 Fuel 21,713 19,471 19,878 18,161 (2,050) 3,500 19,611 19,000 100‐780‐6430 Chemicals ‐ ‐ ‐ 500 500 500
100‐780‐6435 Safety Supplies 1,335 1,393 1,720 1,925 1,925 1,925 100‐780‐6440 Uniform 6,024 6,414 6,550 4,900 2,050 6,950 7,050 100‐780‐6500 Rents & Leases ‐ Equipment 2,625 1,207 1,306 3,846 3,846 3,848 100‐780‐6605 Advertising ‐ ‐ ‐ 500 (250) 250 250100‐780‐6610 Training & Travel 889 546 136 1,050 1,050 1,050 100‐780‐6620 Dues & Publications 806 466 655 300 250 950 1,500 550 100‐780‐6625 Medical Services 261 220 565 500 500 500
100‐780‐6700 Telephone 3,951 4,129 6,180 3,300 1,250 4,550 6,000 100‐780‐6720 Utilities ‐ Lights 60,833 61,107 58,921 62,000 (5,700) 56,300 62,000 100‐780‐6725 Utilities ‐ Traffic Signals 11,546 11,114 11,185 13,200 13,200 13,200 100‐780‐6760 Permits & Fees ‐ 42 ‐ 100 100 100
100‐780 Total Operation & Maintenance $                210,724 $                201,540 $                189,069 $                194,129 $                         ‐ $                         ‐ $                194,129 $                213,546 100‐780‐7550 Improvements Expense $                   12,322 $                   14,711 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                   10,000 100‐780 Total Capital $                   12,322 $                   14,711 $                         ‐ $ ‐ $ ‐ $ ‐ $                         ‐ $                   10,000 100‐780 TOTAL EXPENSES ‐ Streets $                655,682 $                678,936 $                667,831 $                716,856 $                   70,437 $                   10,182 $                797,476 $                843,199 Fund 100-Exp
89 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Streets ‐ Urban Forestry
100‐781‐6001 Salaries & Wages, Full‐Time $                183,917 $                201,781 $                224,206 $                196,974 $                   75,948 $                   10,826 $                283,749 $                288,246 100‐781‐6002 Salaries & Wages, Part‐Time 1,194 ‐ 1,843 ‐ ‐ ‐ ‐ 100‐781‐6005 Overtime 10,465 15,094 8,452 17,000 4,418 21,418 17,000 100‐781‐6009 Salaries & Wages, COVID 19 ‐ 1,595 ‐ ‐ ‐ ‐ ‐ 100‐781‐6011 Leave Payout ‐ ‐ ‐ 2,668 (2,668) ‐ ‐
100‐781‐6100 FICA/Medicare ‐ Employer 2,605 2,824 2,980 3,141 776 70 3,987 4,426 100‐781‐6105 Retirement 28,918 30,890 35,576 25,669 14,402 366 40,437 42,337 100‐781‐6106 HRA ‐ 6,176 7,610 7,898 158 8,056 8,320
100‐781‐6110 Worker's Compensation 16,310 13,965 16,034 25,139 25,448 1,220 51,807 29,456 100‐781‐6120 Medical Insurance 71,852 55,088 57,673 44,835 25,609 70,444 75,084 100‐781‐6123 Post Retirement Medical Insurance 2,792 3,435 3,662 3,024 894 3,918 4,200 100‐781‐6125 Dental Insurance 6,153 6,601 6,873 8,634 3,018 11,652 10,655 100‐781‐6130 Vision Insurance 1,035 1,234 1,183 1,080 377 1,457 1,500 100‐781‐6135 Life Insurance 1,166 1,417 1,438 1,258 241 1,498 1,725 100‐781‐6145 Tuition Reimbursement 1,000 1,000 ‐ 1,000 (1,000) ‐ 1,000 100‐781 Total Salary & Benefits $                327,408 $                341,100 $                367,530 $                338,320 $                147,620 $                   12,483 $                498,423 $                483,948 100‐781‐6222 IT Services $                   35,076 $                   11,479 $                   11,599 $                   18,377 $                         ‐ $                         ‐ $                   18,377 $                   18,939 100‐781‐6240 General Contract Services 172 ‐ ‐ 1,300 64,000 65,300 1,300 100‐781‐6241 Mistletoe Abatement  1,325 ‐ 830 ‐ ‐ ‐
100‐781‐6315 Vehicle/ Equipment Maintenance 15,131 20,339 16,878 18,694 18,694 18,694 100‐781‐6410 Departmental Supplies 9,239 8,964 5,435 7,800 7,800 7,800 100‐781‐6415 Small Tools/Shop Supplies 5,210 6,589 4,562 6,000 6,000 6,000 100‐781‐6425 Fuel 25,132 23,381 21,337 22,000 22,000 23,000 100‐781‐6430 Chemicals 1,137 1,488 1,012 4,800 4,800 4,800 100‐781‐6435 Safety Supplies 2,155 2,578 1,227 2,000 2,000 2,500 100‐781‐6440 Uniform 6,632 6,067 6,364 5,200 5,200 5,200100‐781‐6500 Rents & Leases ‐ Equipment 1,338 1,918 ‐ 6,500 6,500 4,000 100‐781‐6605 Advertising 453 1,347 ‐ 1,500 1,500 1,500
100‐781‐6610 Training & Travel 2,533 1,771 1,043 3,060 3,060 3,060 100‐781‐6620 Dues & Publications 165 387 297 2,000 (1,200) 800 2,000 100‐781‐6625 Medical Services 89 247 80 500 500 500
100‐781‐6700 Telephone 7,250 4,888 4,510 4,500 1,200 5,700 5,500 100‐781‐6760 Permits & Fees ‐ ‐ ‐ 150 150 150
100‐781 Total Operation & Maintenance $                113,038 $                   91,442 $                   75,174 $                104,381 $                   64,000 $                         ‐ $                168,381 $                104,943 Fund 100-Exp
90 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 100‐781‐7560 Machinery & Equipment Expense $                        194 $                        612 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                     4,000 100‐781‐7562 Green House Gas Reduction Grant 30,163 4,569 ‐ ‐ ‐ ‐100‐781 Total Capital $                   30,357 $                     5,181 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                     4,000 100‐781 TOTAL EXPENSES ‐ Urban Forestry $                470,803 $                437,723 $                442,704 $                442,701 $                211,620 $                   12,483 $                666,804 $                592,891 100 TOTAL EXPENSES ‐ FUND 100 $          18,089,971 $          19,367,179 $          18,762,581 $          21,487,148 $             1,805,859 $                   45,544 $          23,338,550 $          26,979,909 Transfers Out of General Fund
100‐999‐9007 To Water Fund $                         ‐ $                              ‐ $                   80,144 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ 100‐999‐9008 To Comm Facilities Impact 61,033 32,865 ‐ 56,030 56,030 50,000 100‐999‐9009 To Sewer Fund 33,375 41,197 64,733 62,874 62,874 66,801 100‐999‐9017 To Garbage Fund ‐ ‐ 1,284 ‐ 39,000 39,000 ‐ 100‐999‐9018 To Self Insurance Fund ‐ ‐ ‐ ‐ ‐ ‐100‐999‐9019 To CFD 2003‐1 ‐ ‐ 397,330 ‐ 13,200 13,200 ‐ 100‐999‐9020 To BAD'S ‐ ‐ ‐ ‐ ‐ ‐
100‐999‐9021 To Street Fund ‐ ‐ 142,781 1,750,328 (1,709,473) 40,855 1,559,510 100‐999‐9022 To Street Improvement Impact ‐ ‐ ‐ ‐ ‐ 3,230 100‐999 Total Transfers Out $                   94,408 $                   74,062 $                686,271 $             1,869,232 $                   39,000 $           (1,696,273) $                211,959 $             1,679,541 100 GRAND TOTAL EXPENSES $          18,184,379 $          19,441,241 $          19,448,852 $          23,356,379 $             1,844,859 $           (1,650,729) $          23,550,509 $          28,659,450 100 TOTAL REVENUE $          18,616,263 $          20,225,410 $          24,253,799 $          24,230,575 $                173,059 $             4,029,112 $          28,432,746 $          32,127,745 NET REVENUE VS EXPENSES $                431,884 $                784,169 $             4,804,948 $                874,196 $           (1,671,800) $             5,679,841 $             4,882,237 $             3,468,295 Fund 100-Exp
91 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other GENERAL FUND RESERVES  2022‐2023
Audited
As of: Mid‐Year  Year‐End Projected
Account  2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 General Fund Reserve
101‐000‐5600 Interest 59,498 $                   20,884 $                   6,757 $                     20,884 $                   ‐ $                         ‐ $                         20,884 $                   6,757 $ 101 Total Revenue 59,498 $                   20,884 $                   6,757 $                     20,884 $                   ‐ $                         ‐ $                         20,884 $                   6,757 $                    101 TOTAL EXPENSES ‐ GF Reserve ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $ 101 NET  REVENUE VS EXPENSES 59,498 $                   20,884 $                   6,757 $                     20,884 $                   ‐ $                         ‐ $                         20,884 $                   6,757 $ Bond Administrative Fees
102‐000‐5009 Mello Roos Assmt‐Admin Portion 188,467 $                 209,219 $                 177,057 $                 184,024 $                 ‐ $                         ‐ $                         184,024 $                 189,839 $ 102‐000‐5600 Interest Income 4,222                        3,734                        1,170                        3,734                        3,734                        1,170 102 Total Revenue 192,689 $                212,953 $                178,227 $                187,758 $                ‐ $                         ‐ $                         187,758 $                191,009 $ Expenses
102‐000‐6200 Fiscal Services $                  12,351 $                  16,570 $                  28,311 $                  17,668 $                        ‐ $                    2,085 $                  19,753 $                  19,111 102‐000‐6240 General Contract Services 21,530 20,605 16,127 27,750 27,750 38,105 102‐000‐6405 Postage ‐ ‐ ‐ 200 200 200102‐000‐6610 Training & Travel ‐ ‐ ‐ 6,000 6,000 6,000 102 Total Operation & Maintenance $                  33,881 $                  37,175 $                  44,438 $                  51,618 $                        ‐ $                    2,085 $                  53,703 $                  63,416 102‐999‐9000 To General Fund $                113,000 $                120,000 $                120,000 $                120,000 $                        ‐ $                        ‐ $                120,000 $                120,000 102 Total Capital/Transfers $               113,000 $               120,000 $               120,000 $               120,000 $                        ‐ $                        ‐ $               120,000 $               120,000 102 TOTAL EXPENSES ‐ Bond Admin $               146,881 $               157,175 $               164,438 $               171,618 $                        ‐ $                    2,085 $               173,703 $               183,416102 NET  REVENUE VS EXPENSES $                  45,808 $                  55,777 $                  13,789 $                  16,140 $                        ‐ $                   (2,085) $                  14,055 $                    7,593 Fund 101-111
92 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account  2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 American Rescue Relief Fund
103‐000‐5200 American Rescue Relief Grant ‐ $                         ‐ $                         ‐ $                         2,065,096 $             629,014 $                 ‐ $                         2,694,110 $             2,694,110 $ 103‐000‐5600 Interest Income ‐                            ‐                            ‐                            ‐                            1,142                        1,062                        2,204                        4,568 103 Total Revenue ‐ $                         ‐ $                         ‐ $                         2,065,096 $             630,156 $                1,062 $                     2,696,314 $             2,698,678 $ Expenses
103‐000‐6002 Salaries & Wages, Part‐Time ‐ $                         ‐ $                         ‐ $                         46,080 $                   ‐ $                         ‐ $                         46,080 $                   46,080 $ 103‐000 Total Salary & Benefits ‐ $                         ‐ $                         ‐ $                         46,080 $                   ‐ $                         ‐ $                         46,080 $                   46,080 $ 103‐000‐6240 General Contract Services ‐ $                         ‐ $                         ‐ $                         50,000 $                   ‐ $                         33,000 $                   83,000 $                   50,000 $ 103‐000‐6702 COVID 19 Expenditure ‐                            ‐                            ‐                            394,680                    394,680                    150,000103‐000‐6703  Aid to Nonprofit Organizations ‐                            ‐                            ‐                            ‐                            10,000                      10,000                      130,000103‐000‐6900 Loss of General Fund Revenue ‐                            ‐                            ‐                            362,728                    (362,728)                  ‐                            ‐ 103‐000‐6901 Economic Recovery Programs ‐                            ‐                            ‐                            500,000                    (100,000)                  400,000                    200,000103‐000‐6902 Homeless Shelter Programs ‐                            ‐                            ‐                            118,000                    118,000                    118,000103‐000‐6903 COVID Premium Pay ‐                            ‐                            ‐                            ‐                            344,500                    344,500                    ‐ 103‐000‐6904 Cyber Security Services ‐ ‐ ‐ ‐ ‐ 105,000
103‐000‐6905 Recreational Program Modification ‐ ‐ ‐ 20,000 20,000 ‐ 103 Total Operation & Maintenance $                        ‐ $                        ‐ $                        ‐ $            1,445,408 $                        ‐ $                (75,228) $            1,370,180 $               753,000 103‐000‐7502 IT Equipment  $                        ‐ $                        ‐ $                        ‐ $                185,000 $                  96,000 $                        ‐ $                281,000 $                100,000 103‐000‐7503 Public Safety Protective Personnel Equipment ‐ ‐ ‐ 100,000 100,000 ‐ 103 Total Capital $                        ‐ $                        ‐ $                        ‐ $               285,000 $                  96,000 $                        ‐ $               381,000 $               100,000 Fund 101-111
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Packet Pg. 382
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account  2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Transfers Out of American Rescue Relief Fund
103‐999‐9000 To General Fund $                         ‐ ‐ $                         ‐ $                         ‐ $                         100,000 $                 ‐ $                         100,000 $                 730,000 $ 103‐999‐9001 To CFD 2003‐1 Public Safety ‐ Fire Sta 2                            ‐ ‐                            ‐                            ‐                            ‐                            660,000103‐999‐9007 To Water Fund ‐                            ‐                            ‐                            172,396                    (172,396)                  ‐                            ‐ 103‐999‐9009 To Sewer Fund ‐                            ‐                            ‐                            66,141                      (66,141)                     ‐                            ‐ 103‐999‐9017 To Garbage Fund ‐                            ‐                            ‐                            50,071                      (50,071)                     ‐                            ‐ 103‐999 Total Transfers Out ‐ $                         ‐ $                         ‐ $                         288,608 $                100,000 $                (288,608) $               100,000 $                1,390,000 $ 103 TOTAL EXPENSES ‐ American Rescue Relief Fund ‐ $                         ‐ $                         ‐ $                         2,065,096 $             196,000 $                (363,836) $               1,897,260 $             2,289,080 $ 103 NET  REVENUE VS EXPENSES ‐ $                         ‐ $                         ‐ $                         ‐ $                         434,156 $                364,898 $                799,054 $                409,598 $ Self Insurance Reserve
105‐000‐5600 Interest Income $                       116 $                         85 $                         28 $                         85 $                        ‐ $                        ‐ $                         85 $                         28 105 Total Revenue $                       116 $                         85 $                         28 $                         85 $                        ‐ $                        ‐ $                         85 $                         28 Expenses
105 Total Operation & Maintenance $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ 105 TOTAL EXPENSES ‐ Self Ins Res $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ 105 NET  REVENUE VS EXPENSES $                       116 $                         85 $                         28 $                         85 $                        ‐ $                        ‐ $                         85 $                         28 Master Plan
111‐000‐5310 Developer Reimbursement $                             ‐ $                  27,528 $                    5,489 $                             ‐ $                    4,566 $                    4,223 $                    8,789 $                             ‐ 111‐000‐5311 Stake Holder Payments ‐ 13,812 2,754 ‐ 2,291 2,119 4,410 ‐111‐000‐5600 Interest Income 1,055 932 410 100 100 410 111 Total Revenue $                    1,055 $                  42,272 $                    8,653 $                       100 $                    6,857 $                    6,343 $                  13,299 $                       410 Expenses
111 Total Operation & Maintenance $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ 111 TOTAL EXPENSES ‐ Master Plan $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ Fund 101-111
94 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account  2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 111 NET  REVENUE VS EXPENSES $                    1,055 $                  42,272 $                    8,653 $                       100 $                    6,857 $                    6,343 $                  13,299 $                       410 101‐111 GRAND TOTAL EXPENSES $               146,881 $               157,175 $               164,438 $            2,236,713 $               196,000 $              (361,751) $            2,070,962 $            2,472,496 101‐111 TOTAL REVENUE $               253,359 $               276,194 $               193,665 $            2,273,922 $               637,013 $                    7,405 $            2,918,339 $            2,896,882 101‐111 NET REVENUE VS EXPENSES $               106,478 $               119,018 $                  29,227 $                  37,209 $               441,013 $               369,155 $               847,377 $               424,386 Fund 101-111
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HOUSING FUNDS

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other HOUSING PROGRAMS 2022‐2023
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Housing Program
311‐000‐5370 Program Income‐Loan Repayment $                        598 $                        688 $                        709 $                        688 $                         ‐ $                         ‐ $                        688 $                         ‐ 311‐000‐5600 Interest Income 2,671 2,616 1,296 2,616 2,616 1,296 311 Total Revenue $                    3,269 $                    3,305 $                    2,006 $                    3,304 $                         ‐ $                         ‐ $                    3,304 $                    1,296 311 TOTAL EXPENSES ‐ Fund 311 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ 311 NET  REVENUE VS EXPENSES $                    3,269 $                    3,305 $                    2,006 $                    3,304 $                         ‐ $                         ‐ $                    3,304 $                    1,296 County Consortium
312‐000‐5295 Federal Grant $              (178,772) $                          48 $                         ‐ $                327,389 $                         ‐ $              (150,000) $                177,389 $                150,000 312‐998‐5904 From Water Capital ‐ ‐ ‐ ‐ ‐ ‐
312 Total Revenue $              (178,772) $                          48 $                         ‐ $                327,389 $                         ‐ $              (150,000) $                177,389 $                150,000 Expenses
312‐000‐6240 Project Administration $                         ‐ $                          48 $                         ‐ $                  14,389 $                         ‐ $                         ‐ $                  14,389 $                         ‐ 312‐000‐7581 Washburn infrast. Improvements. ‐ ‐                                  313,000 ‐ (150,000) 163,000 150,000 312‐999‐9000 To General Fund ‐ Admin Costs 7,533 7,500 13,797 ‐ ‐ ‐ 312 Total Expenses and Capital $                    7,533 $                    7,548 $                  13,797 $                327,389 $                         ‐ $              (150,000) $                177,389 $                150,000 312 TOTAL EXPENSES ‐ Fund 312 $                    7,533 $                    7,548 $                  13,797 $                327,389 $                         ‐ $              (150,000) $                177,389 $                150,000312 NET  REVENUE VS EXPENSES $              (186,305) $                   (7,500) $                (13,797) $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ Housing
96 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 First Time Home Buyers
313‐000‐5370 Program Income‐Loan Repayment $                    3,556 $                    3,656 $                    1,778 $                    3,656 $                         ‐ $                         ‐ $                    3,656 $                    1,778 313‐000‐5371 Program Income‐Loan Pay Off ‐ ‐ 136,234 ‐ ‐ ‐ 313‐000‐5600 Interest Income 3,505 3,064 2,176 3,064 3,064 2,176 313 Total Revenue $                    7,061 $                    6,720 $                140,188 $                    6,720 $                         ‐ $                         ‐ $                    6,720 $                    3,955 313 TOTAL EXPENSES ‐ Fund 313 $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ 313 NET  REVENUE VS EXPENSES $                    7,061 $                    6,720 $                140,188 $                    6,720 $                         ‐ $                         ‐ $                    6,720 $                    3,955 Federal Home Funds
314‐000‐5295 Federal Grant $                    2,500 $                    2,000 $                         ‐ $                  87,732 $                         ‐ $                         ‐ $                  87,732 $                         ‐ 314‐000‐5370 Program Income‐Loan Repayment 1,624 1,772 2,439 1,772 1,772 2,438 314‐000‐5371 Program Income‐Loan Pay Off 12,885 ‐ 4,978 ‐ ‐ ‐ 314‐000‐5600 Interest Income 3,240 3,198 3,174 3,198 3,198 3,174 314‐000‐5790 Miscellaneous Revenue ‐ 32,576 ‐ ‐ ‐ ‐
314 Total Revenue $                  20,249 $                  39,546 $                  10,590 $                  92,702 $                         ‐ $                         ‐ $                  92,702 $                    5,612 Expenses
314‐000‐6240 Project Administration $                    2,500 $                         ‐ $                    2,000 $                    1,800 $                         ‐ $                         ‐ $                    1,800 $                         ‐ 314‐000‐6275 Rehabilitation ‐ ‐ ‐ 13,932 13,932 ‐
314‐000‐6800 First Time Home Buyers 37,518 ‐ ‐ 72,000 72,000 ‐ 314‐999‐9000 To General Fund ‐ Admin Costs 2,000 2,000 2,000 ‐ ‐ ‐314       Total Expenses and Capital $                  42,018 $                    2,000 $                    4,000 $                  87,732 $                         ‐ $                         ‐ $                  87,732 $                         ‐314 TOTAL EXPENSES ‐ Fund 314 $                  42,018 $                    2,000 $                    4,000 $                  87,732 $                         ‐ $                         ‐ $                  87,732 $                         ‐314 NET  REVENUE VS EXPENSES $                (21,769) $                  37,546 $                    6,590 $                    4,970 $                         ‐ $                         ‐ $                    4,970 $                    5,612 Housing
97 9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Neighborhood Stabilization Program  (NSP)
316‐000‐5370 Program Income‐Loan Repayment $                        526 $                        501 $                             ‐ $                        501 $                             ‐ $                             ‐ $                        501 $                        501 316‐000‐5600 Interest Income 556 498 20 498 498 20
316 Total Revenue $                    1,082 $                        999 $                          20 $                        999 $                             ‐ $                             ‐ $                        999 $                        521 316 TOTAL EXPENSES ‐ Fund 316 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ 316 NET  REVENUE VS EXPENSES $                    1,082 $                        999 $                          20 $                        999 $                             ‐ $                             ‐ $                        999 $                        521 GRAND TOTAL EXPENSES $                  49,551 $                    9,548 $                  17,797 $                415,121 $                         ‐ $              (150,000) $                265,121 $                150,000 TOTAL REVENUE $              (147,111) $                  50,617 $                152,803 $                431,114 $                         ‐ $              (150,000) $                281,114 $                161,383 NET REVENUE VS EXPENSES $              (196,662) $                  41,069 $                135,006 $                  15,993 $                         ‐ $                         ‐ $                  15,993 $                  11,383 Housing
98 9.3.b
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IMPACT FEE FUNDS

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other IMPACT FEES  2022‐2023
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Affordable Housing in Lieu Fee
401‐000‐5143 Affordable Housing in Lieu Fee $              17,522 $                     ‐ $                 4,381 $         2,256,614 $                      (2,256,614) ‐ $        $                      1,383,062 ‐ $ 401‐000‐5600 Interest Income 23,956 12,114 3,923 12,114 12,114 3,923 401 Total Revenue $              41,478 $              12,114 $                 8,304 $         2,268,728 $                      (2,256,614) ‐ $        $              12,114 $         1,386,985 Expenses
401‐000‐6276 Self Help Enterprise Project $            730,000 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 401 Total Operations/Capital Outlay $            730,000 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 401 TOTAL EXPENSES ‐ Affordable Housing $            730,000 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 401 NET  REVENUE VS EXPENSES $           (688,522) $              12,114 $                 8,304 $         2,268,728 $                      (2,256,614) ‐ $        $              12,114 $         1,386,985 Community Facility Impact Fee
402‐000‐5120 Sports Complex Fee $                    163 $                    916 $                 1,374 $            235,938 $                      (235,938) ‐ $            $                     ‐ $            144,605 402‐000‐5121 Community/Sr. Center Fee 950 159,597 593,636 1,710,706 (595,771) 1,114,935 869,229 402‐000‐5123 Park Development Fee 1,140 2,585 3,878 665,831 (665,831) ‐ 408,083 402‐000‐5600 Interest Income 599 ‐ 1,186 599 599 1,186
402‐998‐5900 From General Fund 61,033 32,865 ‐ ‐ ‐ ‐
402 Total Revenue $              63,885 $            195,963 $            600,073 $         2,613,074 $                      (1,497,540) ‐ $        $         1,115,534 $         1,423,104 Impact Fee
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Expenses
402‐000‐7554 Sports Complex Project $            254,026 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 402‐000‐7555 Community/Sr.‐ Skate Park 13,404 5,591 ‐ ‐ ‐ ‐ 402‐000‐7556 Community/Sr. Center Project 31,174 1,641 ‐ ‐ ‐ ‐ 402‐000‐7557 Aquatic Ctr Improvements 12,331 9,558 ‐ ‐ ‐ ‐ 402‐000‐7558 Hammon Ctr Improvements 20,975 16,075 ‐ ‐ ‐ 5,000 402 Total Capital $            331,911 $              32,864 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                 5,000 402‐999‐9000 Transfer To GF $              17,100 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $            315,000 402 Total Transfers $              17,100 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $            315,000 402 TOTAL EXPENSES ‐ Community Fac $            349,011 $              32,864 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $            320,000 402 NET  REVENUE VS EXPENSES $           (285,126) $            163,099 $            600,073 $         2,613,074 $                      (1,497,540) ‐ $        $         1,115,534 $         1,103,104 Impact Fee
100

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 General Government Impact Fee
404‐000‐5110 City Hall Fee $                 8,957 $              23,598 $            106,616 $            260,289 $                     ‐ $             (93,712) $            166,577 $            134,964 404‐000‐5111 Corporation Yard Fee 9,854 731 4,827 198,581 (195,351) 3,230 123,394 404‐000‐5600 Interest Income 9,498 5,162 1,575 5,162 5,162 1,575404 Total Revenue $              28,309 $              29,491 $            113,018 $            464,032 $                      (289,063) ‐ $            $            174,969 $            259,932 Expenses
404 Total Operation & Maintenance $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 404‐000‐7560 City Hall Expenses $                     ‐ $              23,429 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                 5,000404‐000‐7561 Corp Yard Equipment Expenses 421 14,772 9,761 ‐ ‐ ‐ 404‐000‐7504 Corp Yard Vehicles ‐ 19,004 ‐ 55,000 55,000 ‐ 404‐000‐7576 Corp Yard Building Expansion ‐ ‐ ‐ 150,000 (50,150) (99,850) ‐ 55,000 404‐000‐7577 Old Corp Yard Improvement ‐ ‐ 49,908 25,000 50,150 75,150 355,000 404‐000‐7600 City Hall Expansion 3,841 206,438 ‐ ‐ ‐ ‐
404 Total Capital $                 4,262 $            263,642 $              59,670 $            230,000 $                     ‐ $             (99,850) $            130,150 $            415,000 404‐999‐9015 Transfer to Sewer Fund $                     ‐ $                     ‐ $                     ‐ $              20,000 $                     ‐ $                     ‐ $              20,000 $                     ‐ 404 Total Transfers $                     ‐ $                     ‐ $                     ‐ $              20,000 $                     ‐ $                     ‐ $              20,000 $                     ‐ 404 TOTAL EXPENSES ‐ General Govt $                 4,262 $            263,642 $              59,670 $            250,000 $                     ‐ $             (99,850) $            150,150 $            415,000 404 NET  REVENUE VS EXPENSES $              24,047 $           (234,151) $              53,348 $            214,032 $                      (189,213) ‐ $            $              24,819 $           (155,068) Impact Fee
101

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Parkland In‐Lieu Fee
410‐000‐5144 Parkland In‐lieu Fee $                    479 $                     ‐ $                 1,845 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $            190,279 410‐000‐5600 Interest Income 1,429 715 229 715 715 229
410‐998‐5900 From General Fund ‐ ‐ ‐ 56,030 56,030 50,000 410 Total Revenue $                 1,908 $                    715 $                 2,074 $              56,745 $                     ‐ $                     ‐ $              56,745 $            240,508 Expenses
410‐000‐7550 Improvements $              13,175 $              17,470 $                 5,700 $              56,030 $                     ‐ $                     ‐ $              56,030 $              50,000 410 Total Capital $              13,175 $              17,470 $                 5,700 $              56,030 $                     ‐ $                     ‐ $              56,030 $              50,000 410 TOTAL EXPENSES ‐ Parkland $              13,175 $              17,470 $                 5,700 $              56,030 $                     ‐ $                     ‐ $              56,030 $              50,000 NET  REVENUE VS EXPENSES $             (11,268) $             (16,755) $               (3,626) $                    715 $                     ‐ $                     ‐ $                    715 $            190,508 Impact Fee
102

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Street Improvement Impact Fee
412‐000‐5140 Street Improvement Fee $              48,594 $              14,379 $              15,911 $         1,091,057 $                      (1,047,129) ‐ $        $              43,928 $            664,641412‐000‐5145 I‐5 Sperry Interchange 10,313 2,967 23,321 38,229 (15,994) 22,235 172,761 412‐000‐5146 Sperry/I‐5 Interchange Fair Share ‐ ‐ ‐ 361,388 (361,388) ‐ 515,552 412‐000‐5147 Sperry Ave/HWY 33 Fee ‐ ‐ ‐ 49,252 (49,252) ‐ ‐412‐000‐5600 Interest Income 14,047 7,873 3,593 7,873 7,873 3,593 412‐998‐5900 From General Fund ‐ ‐ ‐ ‐ ‐ 3,230
412 Total Revenue $              72,955 $              25,219 $              42,824 $         1,547,799 $                      (1,473,763) ‐ $        $              74,035 $         1,359,776 Expenses
412‐000‐7579 Street Master Plan $              16,303 $              21,771 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                 3,230 412‐999‐9012 Transfer to Streets (I‐5 Interchange Project) 167,512 ‐ 500,000 1,100,000 (733,333) 366,667 500,000 412 Total Capital and Transfers Out $            183,815 $              21,771 $            500,000 $         1,100,000 $                      (733,333) ‐ $            $            366,667 $            503,230 412 TOTAL EXPENSES ‐ Street $            183,815 $              21,771 $            500,000 $         1,100,000 $                      (733,333) ‐ $            $            366,667 $            503,230412 NET  REVENUE VS EXPENSES $           (110,860) $                 3,448 $           (457,176) $            447,799 $                      (740,430) ‐ $            $           (292,631) $            856,546 Water Impact Fee
414‐000‐5335 Water Connection $            135,886 $            514,969 $         1,784,756 $         6,452,915 $                      (2,772,389) ‐ $        $         3,680,526 $         3,556,922414‐000‐5600 Interest Income 8,464 10,035 8,060 10,035 10,035 8,060 414 Total Revenue $            144,350 $            525,004 $         1,792,815 $         6,462,950 $                      (2,772,389) ‐ $        $         3,690,561 $         3,564,982 414‐999‐9014 To Water Capital Fund $                     ‐ $                     ‐ $                     ‐ $              55,138 $                     ‐ $            159,104 $            214,242 $            950,000 414 Total Transfers $                     ‐ $                     ‐ $                     ‐ $              55,138 $                     ‐ $            159,104 $            214,242 $            950,000 414 TOTAL EXPENSES ‐ Water Fees $                     ‐ $                     ‐ $                     ‐ $              55,138 $                     ‐ $            159,104 $            214,242 $            950,000 414 NET  REVENUE VS EXPENSES $            144,350 $            525,004 $         1,792,815 $         6,407,812 $                      (2,931,493) ‐ $        $         3,476,319 $         2,614,982 Impact Fee
103

9.3.b
Packet Pg. 394
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Storm Drain Impact Fee
415‐000‐5153 Storm Drain Fees $              36,223 $                     ‐ $                 4,335 $              40,454 $                     ‐ $             (19,782) $              20,672 $            301,513 415‐000‐5600 Interest Income 20,038 14,714 4,682 14,714 14,714 4,682 415 Total Revenue $              56,261 $              14,714 $                 9,017 $              55,168 $                     ‐ $             (19,782) $              35,386 $            306,195415 Total Operation & Maintenance $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ 415‐000‐7552 Tyler Street ‐ Storm Line $                     ‐ $                     ‐ $                     ‐ $            100,000 $                      (100,000) ‐ $            $                     ‐ $            100,000 415‐000‐7554 Storm Drain ‐ Master Plan 4,112 ‐ ‐ ‐ ‐ ‐
415‐000‐7560 Housing Authority Cross Connection Correction ‐ ‐ ‐ ‐ ‐ ‐ 415‐000‐7561 First Street Cross Connection ‐ ‐ ‐ ‐ ‐ ‐
415‐000‐7571 Black Gulch Repairs 5,525 1,200 31,565 100,000 (100,000) ‐ 100,000415‐000‐7573 Salado Creek Grate Feasability Study                         1,583 ‐                     ‐                         100,000                (50,000)                 50,000                   150,000 415‐000‐7574 Trash Capturing/Amendments (Design)                         7,798 ‐                     8,056                     70,000                   (50,000)                 20,000                   50,000 415‐000‐7575 Headwall @ Salado Creek Diversion Pipes ‐ ‐ ‐ 200,000 (200,000) ‐ 200,000 415 Total Capital $                 9,636 $              10,580 $              39,621 $            570,000 $                           (500,000) ‐ $            $              70,000 $            600,000415 TOTAL EXPENSES ‐ Storm Drain $                 9,636 $              10,580 $              39,621 $            570,000 $                           (500,000) ‐ $            $              70,000 $            600,000 415 NET  REVENUE VS EXPENSES $              46,625 $                 4,134 $             (30,605) $           (514,832) $                           480,218 ‐ $             $             (34,614) $           (293,805) Impact Fee
104

9.3.b
Packet Pg. 395
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Sewer Impact Fee
416‐000‐5335 Sewer Connection $              57,215 $                          ‐ $                 2,034 $              33,191 $                           (13,276) ‐ $              $              19,915 $            403,144 416‐000‐5600 Interest Income 1,082 804 199 804 804 199
416 Total Revenue $              58,297 $                    804 $                 2,233 $              33,995 $                           (13,276) ‐ $              $              20,719 $            403,343 Expenses
416‐999‐9013 To Sewer CIP $              34,489 $                           71,500 ‐ $               $              60,975 $                           (25,000) ‐ $              $              35,975 $                          ‐ 416 Total Transfer Out $              34,489 $                           71,500 ‐ $               $              60,975 $                           (25,000) ‐ $              $              35,975 $                          ‐ 416 TOTAL EXPENSES ‐ Sewer Impact $              34,489 $                           71,500 ‐ $               $              60,975 $                           (25,000) ‐ $              $              35,975 $                          ‐ 416 NET  REVENUE VS EXPENSES $              23,808 $                    804 $             (69,267) $             (26,980) $                           11,724 ‐ $               $             (15,256) $            403,343 Future Water Acquisition Impact Fee
440‐000‐5145 Water Acquisition Fee $                 4,986 $                     ‐ $                     ‐ $            258,728 $                      (106,430) ‐ $            $            152,298 $                     ‐ 440‐000‐5315 Rental Income 3,812 3,812 2,780 3,812 3,812 4,288440‐000‐5600 Interest Income 3,590 1,527 506 1,527 1,527 506440 Total Revenue $              12,387 $                 5,339 $                 3,286 $            264,067 $                      (106,430) ‐ $            $            157,637 $                 4,795 Expenses
440‐999‐9013 Transfer to Water Capital $            299,832 $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ 440 Total Transfers $            299,832 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 440 TOTAL EXPENSES ‐ Water Acquisition $            299,832 $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 440 NET  REVENUE VS EXPENSES $           (287,445) $                 5,339 $                 3,286 $            264,067 $                      (106,430) ‐ $            $            157,637 $                 4,795 Impact Fee
105

9.3.b
Packet Pg. 396
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Delta Mendota Storm Drain Impact Fee
421‐000‐5600 Interest Income $                 2,739 $                 2,009 $                    649 $                 2,009 $                     ‐ $                     ‐ $                 2,009 $                    649 421 Total Revenue $                 2,739 $                 2,009 $                    649 $                 2,009 $                     ‐ $                     ‐ $                 2,009 $                    649 421 TOTAL EXPENSES ‐ Delta Mendota Storm Drain  $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 421 NET  REVENUE VS EXPENSES $                 2,739 $                 2,009 $                    649 $                 2,009 $                     ‐ $                     ‐ $                 2,009 $                    649 Westside Drainage Study Fee
423‐000‐5600 Interest Income $                 1,032 $                    757 $                    245 $                    757 $                     ‐ $                     ‐ $                    757 $                    245 423 Total Revenue $                 1,032 $                    757 $                    245 $                    757 $                     ‐ $                     ‐ $                    757 $                    245 423 TOTAL EXPENSES ‐ Westside Drainage Study $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 423 NET  REVENUE VS EXPENSES $                 1,032 $                    757 $                    245 $                    757 $                     ‐ $                     ‐ $                    757 $                    245 Downtown Redevelopment
428‐000‐5115 Downtown Assistance Fee $                     ‐ $              22,100 $              84,825 $            156,659 $                     ‐ $                     ‐ $            156,659 $            123,972 428‐000‐5600 Interest Income ‐ 151 270 151 151 270428 Total Revenue $                     ‐ $              22,251 $              85,095 $            156,810 $                     ‐ $                     ‐ $            156,810 $            124,242 Expenses
428 Total Operation & Maintenance $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 428 TOTAL EXPENSES ‐ Downtown Redevelopment $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ $                     ‐ 428 NET  REVENUE VS EXPENSES $                     ‐ $              22,251 $              85,095 $            156,810 $                     ‐ $                     ‐ $            156,810 $            124,242 GRAND TOTAL EXPENSES $         1,624,220 $            346,328 $            676,491 $         2,092,143 $                      (1,199,079) ‐ $        $            893,064 $         2,838,230 TOTAL REVENUE $            483,601 $            834,382 $         2,659,634 $      13,926,134 $                      (8,428,858) ‐ $        $         5,497,276 $         9,074,756 NET REVENUE VS EXPENSES $       (1,140,619) $            488,054 $         1,983,143 $      11,833,991 $                      (7,229,779) ‐ $        $         4,604,212 $         6,236,526 Impact Fee
106

9.3.b
Packet Pg. 397
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other

PUBLIC SAFETY FUNDS

9.3.b
Packet Pg. 398
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other PUBLIC SAFETY  2022‐2023
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Community Facilities District (2015‐2)
Arambel‐KDN
188‐000‐5040 Assessment Fees 91,251 $               89,465 $               90,459 $               93,200 $               ‐ $                     ‐ $                     93,200 $               96,145 $ 188‐000‐5600 Interest Income 448                       638                       218                       638                       638                       218 188 Total Revenue 91,699 $               90,104 $               90,676 $               93,838 $               ‐ $                     ‐ $                     93,838 $               96,363 $ Expenses
188‐000‐6899 Miscellaneous Admin Expenses $                     25 $                     25 $                     25 $                     25 $                         ‐ $                         ‐ $                     25 $                     25 188 Total Operation & Maintenance $                     25 $                     25 $                     25 $                     25 $                    ‐ $                    ‐ $                     25 $                     25188‐999‐9013 To  CFD 2003‐1 $              80,000 $              85,000 $              80,000 $              85,000 $                    ‐ $                    ‐ $              85,000 $              85,000 188 Total Transfers $              80,000 $              85,000 $              80,000 $              85,000 $                    ‐ $                    ‐ $              85,000 $              85,000 188 TOTAL EXPENSES ‐ CFD 2015‐01 $              80,025 $              85,025 $              80,025 $              85,025 $                    ‐ $                    ‐ $              85,025 $              85,025 NET  REVENUE VS EXPENSES $              11,674 $                5,079 $              10,651 $                8,813 $                    ‐ $                    ‐ $                8,813 $              11,338 Patterson Gardens Fire Assessment
189‐000‐5040 Assessment Fees $            490,678 $            510,850 $            521,518 $ 526,383 $ ‐ $                    ‐ $            526,383 $ 553,166 189‐000‐5600 Interest Income 1,938 2,506 294 2,506 2,506 294189 Total Revenue $           492,616 $           513,355 $           521,813 $           528,889 $                    ‐ $                    ‐ $           528,889 $           553,460 Expenses
189‐000‐6200 Fiscal Service $                5,901 $                6,217 $                6,316 $                6,470 $                    ‐ $                    ‐ $                6,470 $                6,448 189 Total Operation & Maintenance $                5,901 $                6,217 $                6,316 $                6,470 $                    ‐ $                    ‐ $                6,470 $                6,448 189‐999‐9013 To Fire Station 2 $            400,000 $            500,000 $            500,000 $            500,000 $                    ‐ $                    ‐ $            500,000 $            500,000 189 Total Transfers $           400,000 $           500,000 $           500,000 $           500,000 $                    ‐ $                    ‐ $           500,000 $           500,000 189 TOTAL EXPENSES ‐ PG Fire District $           405,901 $           506,217 $           506,316 $           506,470 $                    ‐ $                    ‐ $           506,470 $           506,448 NET  REVENUE VS EXPENSES $              86,715 $                7,139 $              15,497 $              22,419 $                    ‐ $                    ‐ $              22,419 $              47,012 Public Safety
107

9.3.b
Packet Pg. 399
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Fire Station #52
190‐000‐5040 Assessment Fees 1,008,529 $         1, $         1, 092,447 $         1, 197,629 $         ‐ 125,370 $                     ‐ $                     $         1, 1,125,370 $         346,155 190‐405‐5794 Salary Reimbursement ‐                        ‐                        ‐                        ‐                        ‐                        20,000 190‐000‐5795 Miscellaneous Reimbursement ‐                        ‐                        621                       ‐                        ‐                        2,000190‐000‐5801 Salary Reimb ‐ Fire Dept 163,078                28,578                  94,155                  30,000                  29,726                  59,726                  45,000 190‐998‐5901 From General Fund ‐                        ‐                ‐ 397,330                        13,200                  13,200                  ‐ 190‐998‐5902 From ARPA Grant Fund ‐                        ‐                        ‐                        ‐                        ‐ 660,000 190‐998‐5918 From Fund 189 400,000 500,000 500,000 500,000 500,000 500,000 190‐998‐5919 From Fund 188 CFD 2015‐2 80,000 85,000 80,000 85,000 85,000 85,000 190 Total Revenue $        1,651,607 $        1,706,025 $        2,269,735 $        1,740,370 $                    ‐ $              42,926 $        1,783,296 $        2,658,155 Expenses
190‐405‐6001 Salaries & Wages, Full‐Time $            854,632 $            933,799 $            999,879 $        1,024,473 $             (91,938) $              53,349 $            985,884 $ 1,205,198 190‐405‐6005 Overtime ‐ Suppression 215,356 440,613 697,108 388,487 301,992 690,480 402,799 190‐405‐6006 Overtime ‐ Strike Team 129,244 21,260 32,465 93,000 25,915 118,915 100,000 190‐405‐6007 Overtime ‐ Training 3,993 1,596 1,295 8,500 5,357 13,857 13,857 190‐405‐6008 Overtime ‐ Special Operations 7,212 2,167 1,304 7,000 252 7,252 7,252 190‐405‐6009 Salaries & Wages, COVID 19 ‐ 2,012 9,519 ‐ ‐ ‐ ‐ 190‐405‐6011 Leave Payout ‐ 5,488 267 11,956 16,158 28,114 7,161 190‐405‐6015 Holiday Pay 31,371 32,589 35,589 38,041 (966) 37,075 30,792 190‐405‐6020 Uniform Allowance 9,264 9,554 10,160 10,190 (317) 9,872 7,467 190‐405‐6100 FICA/Medicare ‐ Employer 16,513 18,290 23,353 21,361 1,634 12 23,007 23,975 190‐405‐6105 Retirement 204,120 215,907 246,955 291,766 (47,062) 105 244,810 290,904 190‐405‐6106 HRA 30,414 33,352 41,666 41,673 (15,212) 26,461 20,026 190‐405‐6110 Worker's Compensation 170,427 172,443 221,046 115,829 60,711 69 176,608 127,052 190‐405‐6115 Unemployment 596 142 ‐ 142 (71) 71 ‐
190‐405‐6120 Medical Insurance 204,099 199,463 218,375 226,462 (25,642) 200,820 206,358 190‐405‐6123 Post Retirement Medical Insurance 13,249 13,916 15,208 9,962 326 10,289 8,744190‐405‐6125 Dental Insurance 20,781 17,439 20,272 28,445 (3,940) 24,506 22,183 190‐405‐6130 Vision Insurance 3,412 3,380 3,422 3,558 (480) 3,078 3,123 190‐405‐6135 Life Insurance 4,503 4,544 5,173 5,065 (944) 4,121 4,105 190‐405‐6145 Tuition Reimbursement 2,754 527 705 11,000 (5,500) 5,500 6,000 190‐405‐6155 Def. Compensation 759 682 ‐ ‐ ‐ ‐ ‐
190‐405 Total Salary & Benefits $        1,922,700 $        2,129,162 $        2,583,759 $        2,336,911 $           220,273 $              53,535 $        2,610,719 $        2,486,997 Public Safety
108

9.3.b
Packet Pg. 400
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 190‐405‐6200 Fiscal Service $                6,539 $                6,764 $                7,014 $                6,907 $                    ‐ $                    ‐ $                6,907 $              14,571 190‐405‐6222 IT Services 71,300 24,004 22,375 24,515 24,515 25,991 190‐405‐6231 Advance Life Support (ALS) 4,208 6,701 5,280 7,500 7,500 7,500 190‐405‐6240 General Contract Services 12,442 9,073 28,420 22,490 16,500 38,990 33,259 190‐405‐6300 Equipment Maintenance 3,108 3,154 4,955 3,500 (700) 2,800 4,200 190‐405‐6310 Facility Maintenance  ‐ ‐ ‐ ‐ ‐ 20,000
190‐405‐6315 Vehicle Maintenance 29,618 31,977 61,443 20,000 10,000 30,000 20,000 190‐405‐6400 Office Supplies 399 324 286 1,000 1,000 2,000 190‐405‐6410 Departmental Supplies 5,747 6,119 8,933 5,500 5,500 7,000 190‐405‐6415 Small Tools 2,156 1,345 2,127 2,000 2,000 4,000 190‐405‐6420 Janitorial Supplies 2,391 1,894 1,532 2,500 2,500 2,500 190‐405‐6425 Fuel 10,913 10,482 10,528 10,000 (2,000) 8,000 10,000 190‐405‐6440 Uniforms 1,254 1,583 1,942 2,500 2,500 3,000 190‐405‐6500 Rents & Leases ‐ Equipment 5,282 4,860 4,809 4,955 4,955 4,961 190‐405‐6600 Printing ‐ ‐ ‐ 500 500 ‐
190‐405‐6605 Advertising ‐ ‐ ‐ 500 500 ‐
190‐405‐6610 Training & Travel 4,160 865 6,800 7,000 7,000 9,000 190‐405‐6612 Community Risk Reduction Program 2,109 2,027 ‐ 3,000 3,000 3,000 190‐405‐6625 Medical Services 9,982 5,087 2,437 11,770 11,770 9,410 190‐405‐6700 Telephone 12,079 11,234 11,940 8,000 (3,000) 5,000 12,000 190‐405‐6720 Utilities 11,176 10,876 11,127 11,000 11,000 13,000 190‐405‐6750 Property Tax & Assessments 4,768 4,717 5,055 5,000 5,000 5,000 190‐405 Total Operation & Maintenance $           199,631 $           143,086 $           197,005 $           160,136 $                    ‐ $              20,800 $           180,936 $           210,392 190‐405‐7501 Computer Equipment $                4,134 $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ 190‐405‐7503 Equipment 6,290 16,683 20,742 33,300 (20,000) 13,300 79,895 190‐405‐7504 Vehicle ‐ ‐ ‐ ‐ ‐ 660,000
190‐405‐7550 Improvement Expense ‐ ‐ ‐ ‐ ‐ 30,500
190‐405‐7621 Person Protective Equip (Fire) ‐ ‐ ‐ ‐ 13,200 13,200 13,000 190‐405 Total Capital $              10,425 $              16,683 $              20,742 $              33,300 $              13,200 $            (20,000) $              26,500 $           783,395 190‐999‐9000 To General Fund $            363,011 $                    ‐ $                    ‐ $            449,469 $                     ( ‐ $          449,469) $                    ‐ $                    ‐ 190‐405 Total Transfers $           363,011 $                    ‐ $                    ‐ $           449,469 $                     ( ‐ $           449,469) $                    ‐ $                    ‐ 190‐405 TOTAL EXPENSES ‐ CFD Sta 52 $        2,495,767 $        2,288,932 $        2,801,505 $        2,979,816 $           233,473 $          (395,134) $        2,818,156 $        3,480,784 NET  REVENUE VS EXPENSES $          (844,160) $          (582,907) $          (531,770) $       (1,239,447) $          (233,473) $           438,060 $       (1,034,860) $          (822,629) Public Safety
109

9.3.b
Packet Pg. 401
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Public Safety Impact Fee
408‐000‐5130 Police Fee 4,688 $                 4,830 $                 20,103 $               55,444 $               ‐ $                     ( $              34,603 20,841) $               29,526 $ 408‐000‐5131 Fire Fee 18,663                  457                       7,883                ( 140,230               7,360 132,870) 89,050 408‐000‐5600 Interest Income 9,408 6,547 2,101 6,547 6,547 2,101 408‐000‐5795 Reimbursement ‐ Other Agencies 21,025 21,025 21,025                             21,025 ‐ 21,025 ‐408 Total Revenue $              53,785 $              32,859 $              51,111 $           202,221 $              21,025 $          (153,711) $              69,535 $           120,677 Expenses
408‐000‐6221 Consulting‐Public Safety Facility $                     76 $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ 408 Total Operation & Maintenance $                     76 $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ 408‐000‐7503 Equipment ‐ Fire $              22,738 $                1,868 $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ 408‐000‐7614 Fire Station II Improvements 3,395 ‐ ‐ ‐ ‐ ‐ 408‐000‐7621 Personal Protective Equip (Fire) 4,859 2,648 ‐ ‐ ‐ ‐ 408 Total Capital $              30,992 $                4,516 $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ 408‐000‐8000 Principal Expense $              31,810 $ 32,652 $              33,518 $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ 408‐000‐8100 Interest Expense 2,596 1,754 888 ‐ ‐ ‐
408‐000 Total Debt Service $              34,406 $              34,406 $              34,406 $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐408 TOTAL EXPENSES ‐ Safety Impact $              65,473 $              38,922 $              34,406 $                    ‐ $                    ‐ $                    ‐ $                    ‐ $                    ‐ NET  REVENUE VS EXPENSES $            (11,689) $              (6,063) $              16,705 $           202,221 $              21,025 $          (153,711) $              69,535 $           120,677 Public Safety
110

9.3.b
Packet Pg. 402
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Police ‐ Asset Forfeiture
320‐000‐5600 Interest Income 1,965 $                 1,718 $                 471 $                    1,718 $                 ‐ $                     ‐ $                     1,718 $                 471 $ 320 Total Revenue 1,965 $                 1,718 $                 471 $                    1,718 $                 ‐ $                     ‐ $                     1,718 $                 471 $ NET  REVENUE VS EXPENSES 1,965 $                 1,718 $                 471 $                    1,718 $                 ‐ $                     ‐ $                     1,718 $                 471 $ GRAND TOTAL EXPENSES 3,047,167 $         2, $         3, 919,095 $         3, 422,252 $         571,311 $            ( 233,473 $           395,134) $         4, 3,409,651 $         072,257 TOTAL REVENUE $        2,291,672 $        2,344,061 $        2,933,806 $        2,567,036 $              21,025 $          (110,785) $        2,477,276 $        3,429,125 NET REVENUE VS EXPENSES $          (755,494) $          (575,035) $          (488,446) $       (1,004,275) $          (212,448) $           284,349 $          (932,374) $          (643,132) Public Safety
111

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Packet Pg. 403
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other

LMD / BAD / GATEWAY
FUNDS

9.3.b
Packet Pg. 404
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other LANDSCAPE MAINTENANCE/BENEFIT/GATEWAY  DISTRICT ASSESSMENTS 2022‐2023 Audited
As of:  Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Landscaping Assessment Districts (LMD)
175‐000‐5041 Country Hollow ‐ LMD 1,173 $                   1,217 $                   1,227 $                   1,254 $                   ‐ $                       ‐ $                       1,254 $                   1,293 $ 175‐000‐5042 Heartland Ranch ‐ LMD 159,225 161,401 164,328 169,570 169,570 174,928 175‐000‐5043 Heartland Ranch Overlay 15,357                    15,259                    15,659                    16,224                    16,224                    16,737 175‐000‐5044 Keystone Bus Park ‐ LMD 203,685 199,475 216,147 226,692 226,692 233,855 175‐000‐5045 Kinshire Estates ‐ LMD 3,200                      3,200                      3,152                      3,323                      3,323                      3,428 175‐000‐5046 Miraggio ‐ LMD 18,575                    21,246                    20,982                    21,644                    21,644                    22,327 175‐000‐5047 Patterson Estates ‐ LMD 11,787                    7,032                      12,229                    12,250                    12,250                    12,637175‐000‐5048 Patterson Gardens ‐ LMD 492,993 502,484 546,466 558,165 558,165 575,803 175‐000‐5049 Shirepark Estates ‐ LMD 8,104                      8,104                      8,055                      8,401                      8,401                      8,667 175‐000‐5050 Sutter Pointe ‐ LMD 68,975                    68,725                    87,600 89,981 89,981 92,825 175‐000‐5051 Walker Ranch/Creekside ‐ LMD 583,529 593,148 622,512 634,138 634,138 654,177 175‐000‐5052 Walnut Square ‐ LMD 4,339 4,339 4,339 4,496 4,496 4,638 175‐000‐5053 Keystone Annex‐McShane ‐ LMD 52,225 52,225 52,225 53,833 53,833 55,534 175‐000‐5600 Interest Income 13,489 12,247 2,448 12,247 12,247 2,448 175 Total Revenue $          1,636,657 $          1,650,101 $          1,757,370 $          1,812,218 $                      ‐ $                      ‐ $          1,812,218 $          1,859,299 Expenses
175‐000 Total Salary & Benefits $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ 175‐000‐6425 Fuel $                10,831 $                  8,855 $                15,237 $                      ‐ $                  9,155 $                  8,384 $                17,538 $                15,237 175‐000‐6740 Utilities ‐ Roundabouts 8 ‐ ‐ ‐
175‐000 Total Operation & Maintenance $               10,831 $                  8,855 $               15,246 $                          ‐ $                  9,155 $                  8,384 $               17,538 $               15,237

LMD BAD
112

9.3.b
Packet Pg. 405
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of:  Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 175‐000‐6750 Country Hollow ‐ LMD $                     383 $                     425 $                     399 $                     982 $                          ‐ $                          ‐ $                     982 $                  1,013 175‐000‐6751 Heartland Ranch ‐ LMD 16,542 15,756 15,959 130,271 130,271 134,388 175‐000‐6752 Heartland Ranch Overlay 2,662 4,263 3,033 15,350 15,350 15,836 175‐000‐6753 Keystone Bus Park ‐ LMD 239,193 335,399 351,037 263,712 263,712 272,046 175‐000‐6754 Kinshire Estates ‐ LMD 572 540 579 3,068 3,068 3,165 175‐000‐6755 Miraggio ‐ LMD 14,031 13,655 12,305 22,570 22,570 23,283 175‐000‐6756 Patterson Estates ‐ LMD 3,885 11,826 11,857 14,767 14,767 15,234 175‐000‐6757 Patterson Gardens ‐ LMD 492,139 565,446 539,495 558,167 558,167 575,805 175‐000‐6759 Shirepark Estates ‐ LMD 808 7,432 6,712 9,808 9,808 10,118 175‐000‐6760 Sutter Pointe ‐ LMD 87,363 96,353 97,887 100,284 100,284 103,453 175‐000‐6762 Walker Ranch ‐ LMD 542,488 602,921 571,970 644,675 644,675 665,047 175‐000‐6763 Walnut Square ‐ LMD 4,427 4,774 1,626 5,361 5,361 5,530 175‐000‐6764 Keystone Annex‐McShane ‐ LMD 47,619 50,441 50,690 84,025 84,025 86,680 175 Total Operation & Maintenance $          1,452,111 $          1,709,231 $          1,663,548 $          1,853,042 $                          ‐ $                          ‐ $          1,853,042 $          1,911,598 175‐999‐9000 Transers to General fund $                          ‐ $                          ‐ $                          ‐ $                98,202 $                           ( ‐ $               63,348) $                34,854 $                27,000 175‐999‐9001 Transfers to Garbage  ‐                               13,000 ‐ 13,000 ‐ 175 Total Transfers $                          ‐ $                          ‐ $                          ‐ $               98,202 $               13,000 $              (63,348) $               47,854 $               27,000 175 TOTAL EXPENSES ‐ LMD $          1,462,942 $          1,718,086 $          1,678,794 $          1,951,244 $               22,155 $              (54,964) $          1,918,434 $          1,953,835 175 NET  REVENUE VS EXPENSES $             173,715 $              (67,985) $               78,576 $            (139,026) $              (22,155) $               54,964 $            (106,217) $              (94,537)

LMD BAD
113

9.3.b
Packet Pg. 406
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of:  Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Benefit Assessment Districts (BAD)
176‐000‐5041 Country Hollow BAD 4,203 $                   4,361 $                   4,237 $                   4,504 $                   ‐ $                           ‐ $                           4,504 $                   4,647 $ 176‐000‐5042 Golden Estates ‐ BAD 6,853                      7,089                      7,088                      7,254                      7,254                      7,484 176‐000‐5043 Heartland Ranch ‐ BAD 68,342                    69,273                    70,541                    72,806                    72,806                    75,107 176‐000‐5045 Keystone Bus Park ‐ BAD 55,856                    54,240                    54,264                    56,848                    56,848                    58,644 176‐000‐5046 Kinshire Estates ‐ BAD 2,688                      2,710                      2,688                      2,795                      2,795                      2,884 176‐000‐5047 Miraggio ‐ BAD 3,698                      4,145                      4,089                      4,239                      4,239                      4,373 176‐000‐5048 Patterson Estates I ‐ BAD 4,176                      4,195                      4,372                      4,348                      4,348                      4,485 176‐000‐5049 Patterson Estates III ‐ BAD 667                         5,734                      667                         713                         713                         735 176‐000‐5050 Patterson Estates IV ‐ BAD 5,610                      5,867                      5,821                      5,857                      5,857                      6,042 176‐000‐5051 Patterson Gardens ‐ BAD 116,567 116,757 117,400 119,664 119,664 123,446 176‐000‐5053 Shirepark Estates ‐ BAD 6,178                      6,178                      6,140                      6,411                      6,411                      6,613 176‐000‐5054 Springshire Estates ‐ BAD 1,367                      1,345                      1,345                      1,412                      1,412                      1,456 176‐000‐5055 Sutter Pointe ‐ BAD 12,652                    12,982                    13,477                    13,855                    13,855                    14,293 176‐000‐5056 Walker Ranch/Creekside ‐ BAD 148,709 152,158 159,348 162,348 162,348 167,479 176‐000‐5057 Walnut Square ‐ BAD 2,616 2,616 2,616 2,721 2,721 2,807 176‐000‐5058 Weber Estates ‐ BAD 1,754 1,754 1,754 1,833 1,833 1,891 176‐000‐5059 Yorkshire Estates ‐ BAD 1,016 677 1,060 1,142 1,142 1,178176‐000‐5060 Yorkshire Estates II ‐ BAD 287 670 265 308 308 318 176‐000‐5064 Mahaffey Plaza 4,659 1,495 1,541 1,613 1,613 1,664 176‐000‐5065 Patterson Plaza (Annexation) 7,003 7,003 7,003 7,241 7,241 7,470176‐000‐5066 Keystone Anne (Mc Shane) 13,560 13,560 13,560 13,997 13,997 14,439 176‐000‐5067 Patterson Gardens ‐ BAD Lot E 3,462 3,423 3,471 3,632 3,632 3,747 176‐000‐5600 Interest Income 32,331 26,191 8,786 26,191 26,191 8,786 176 Total Revenue $             504,252 $             504,428 $             491,533 $             521,732 $                          ‐ $                          ‐ $             521,732 $             519,986

LMD BAD
114

9.3.b
Packet Pg. 407
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of:  Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 176‐000‐6200 Fiscal Services $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ 176‐000‐6750 Country Hollow BAD 3,313 2,585 2,568 5,604 5,604 5,781 176‐000‐6751 Golden Estates ‐ BAD 7,722 4,340 5,100 7,048 7,048 7,271 176‐000‐6752 Heartland Ranch ‐ BAD 36,375 35,637 35,206 70,014 70,014 72,226 176‐000‐6754 Keystone Bus Park ‐ BAD 14,557 15,087 12,926 85,004 85,004 87,690 176‐000‐6755 Kinshire Estates ‐ BAD 2,832 2,297 1,915 2,729 2,729 2,816 176‐000‐6756 Miraggio ‐ BAD 1,535 1,740 4,274 3,276 3,276 3,380 176‐000‐6757 Patterson Estates I ‐ BAD 4,354 5,277 3,712 4,673 4,673 4,821 176‐000‐6758 Patterson Estates III ‐ BAD 662 827 402 746 746 770 176‐000‐6759 Patterson Estates IV ‐ BAD 6,976 5,273 3,536 7,400 7,400 7,633 176‐000‐6760 Patterson Gardens ‐ BAD 66,648 60,426 64,140 155,380 155,380 160,290 176‐000‐6761 Patterson Gardens ‐ BAD Lot E 3,965 3,609 3,194 3,338 3,338 3,444 176‐000‐6762 Shirepark Estates ‐ BAD 3,730 3,587 4,185 6,264 6,264 6,462 176‐000‐6763 Springshire Estates ‐ BAD 1,852 1,574 972 1,248 1,248 1,287 176‐000‐6764 Sutter Pointe ‐ BAD 6,225 6,485 9,634 15,028 15,028 15,503 176‐000‐6765 Walker Ranch/Creekside ‐ BAD 78,904 73,270 76,956 133,764 133,764 137,991 176‐000‐6766 Walnut Square ‐ BAD 2,039 2,007 2,007 2,256 2,256 2,328176‐000‐6767 Weber Estates ‐ BAD 1,945 2,167 1,122 2,058 2,058 2,123 176‐000‐6768 Yorkshire Estates ‐ BAD 927 1,115 688 922 922 951 176‐000‐6769 Yorkshire Estates II ‐ BAD 194 236 125 245 245 253 176‐000‐6771 The Villages 434 441 433 450 450 464
176‐000‐6772 Mahaffey Plaza 1,079 960 959 1,135 1,135 1,171 176‐000‐6773 Patterson Plaza ‐Annexation 1 BAD 1,723 1,360 1,363 10,352 10,352 10,680 176‐000‐6774 Keystone Anne (Mc Shane) 6,625 6,504 6,547 22,276 22,276 22,980 176 Total Operation & Maintenance $             254,617 $             236,804 $             241,963 $             541,211 $                          ‐ $                          ‐ $             541,211 $             558,313 176‐999‐9001 To Street Fund $                          ‐ $                          ‐ $             350,648 $             854,972 $                           ( ‐ $             778,332) $                76,640 $             802,667 176‐999‐9009 To Sewer Fund ‐                               25,099 ‐ 77,000 77,000 37,102 176 Total Transfers $                          ‐ $                          ‐ $             375,747 $             931,972 $                           ( ‐ $             778,332) $             153,640 $             839,770 176 TOTAL EXPENSES ‐ BAD $             254,617 $             236,804 $             617,710 $          1,473,183 $                           ( ‐ $             778,332) $             694,851 $          1,398,083 176 NET  REVENUE VS EXPENSES $             249,636 $             267,624 $            (126,177) $            (951,451) $                          ‐ $             778,332 $            (173,119) $            (878,097)

LMD BAD
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9.3.b
Packet Pg. 408
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of:  Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Gateway Assessments
177‐000‐5061 Assessments 8,499 $                   8,499 $                   8,499 $                   8,758 $                   ‐ $                           ‐ $                           8,758 $                   9,034 $ 177‐000‐5600 Interest 322                         210                         27                            210                         210                         27 177 Total Revenue 8,821 $                   8,709 $                   8,527 $                   8,968 $                   ‐ $                           $                          ‐ $                  8,968 $                  9,062 Expenses
177‐000‐6200 Fiscal Services $                     400 $                     400 $                     400 $                     400 $                          ‐ $                          ‐ $                     400 $                     413 177‐000‐6770 Gateway Expense 4,525 11,145 20,711 13,236 13,236 13,654 177‐999‐9000 Transfer General Fund Costs 4,404 4,404 4,059 ‐ ‐ ‐ 177‐999‐9001 To Sewer  ‐ ‐ ‐ ‐ ‐ 2,678
177 Total Operation & Maintenance $                  9,329 $               15,949 $               25,170 $               13,636 $                          ‐ $                           13,636 ‐ $                $               16,745 177 TOTAL EXPENSES ‐ Gateway Asses $                  9,329 $               15,949 $               25,170 $               13,636 $                          ‐ $                          ‐ $               13,636 $               16,745 177 NET  REVENUE VS EXPENSES $                    (507) $                (7,240) $              (16,643) $                (4,669) $                          ‐ $                          ‐ $                (4,669) $                (7,683) 178 CFD 2013‐1
(Non‐Residential Maintenance Service)
178‐000‐5040 Assessment Fees $             171,265 $             193,107 $             203,098 $             199,875 $                          ‐ $                          ‐ $             199,875 $ 219,300 178‐000‐5600 Interest Income 4,755 4,175 1,351 4,175 4,175 1,351 178‐000‐5009 Admin Fee 15,865 ‐ ‐ ‐ ‐ ‐
Total Revenue $             191,885 $             197,281 $             204,450 $             204,050 $                          ‐ $                          ‐ $             204,050 $             220,651 Expenses
178‐000‐6200 Fiscal Services $                  2,195 $                  2,344 $                  2,398 $                  2,562 $                          ‐ $                          ‐ $                  2,562 $                  2,604 178‐000‐6310 Facility Maintenance ‐ 4,917 ‐ ‐ ‐ ‐
178‐000‐6320 Streetlight Maintenance ‐ ‐ ‐ 2,000 2,000 2,000 178‐000‐6410 Departmental Supplies 1,276 ‐ ‐ ‐ ‐ ‐
178‐000‐6710 Utilities ‐ Building 22,881 108,323 17,256 32,424 32,424 17,801178‐000‐6720 Utilities ‐ Lights 410 413 409 400 400 400 178‐000‐6725 Utilities ‐ Traffic Signals ‐ ‐ 712 ‐ ‐ ‐
178‐000‐6735 Utilities ‐ Storm Lift Gate 31,470 6,292 9,234 ‐ 3,915 3,723 7,638 10,000 178‐000‐6750 Mahaffey Plaza Area 605 752 860 ‐ ‐ ‐178‐000‐6751 Westridge Business Park ‐ ‐ 442 ‐ ‐ ‐ 178‐000‐6752 Arambel Business Park ‐ ‐ 442 ‐ ‐ ‐
178 Total Operation & Maintenance $               58,838 $             123,042 $               31,754 $               37,386 $                  3,915 $                  3,723 $               45,024 $               32,805

LMD BAD
116

9.3.b
Packet Pg. 409
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of:  Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 178‐999‐6800 Transers to General fund $                15,865 $                      ‐ $                      ‐ $                77,986 $                      ‐ $              (45,813) $                32,173 $                      ‐ 178‐999‐6801 Transfers to Sewer Fund 11,396 ‐                               76,000 ‐ 76,000 ‐ 178‐999‐6802 Transfers to Street Fund                               70,000 ‐ 96,636 ‐ ‐ ‐ 178‐999‐9003 To Garbage fund ‐ ‐ ‐ 7,500 13,000 20,500 ‐ 178 Total Transfers $               27,261 $               70,000 $               96,636 $             161,486 $               13,000 $              (45,813) $             128,673 $                          ‐ 178 TOTAL EXPENSES ‐ CFD 2013‐1 $               86,100 $             193,042 $             128,390 $             198,872 $               16,915 $              (42,089) $             173,697 $               32,805 178 NET  REVENUE VS EXPENSES $             105,785 $                  4,240 $               76,060 $                  5,178 $              (16,915) $               42,089 $               30,352 $             187,846 179 Village of Patterson (CFD 2018‐2)
(Residential Maintenance Service)
179‐000‐5040 Assessment Fees $                          ‐ $                           99,195 ‐ $                 $                28,217 $                          ‐ $                59,480 $                87,697 $             222,286 179‐000‐5600 Interest Income 441 292 118 292 292 118
Total Revenue $                     441 $                     292 $               99,314 $               28,509 $                          ‐ $               59,480 $               87,989 $             222,405 Expenses
179‐000‐6200 Fiscal Services $                  1,438 $                  2,153 $ 2,355 $                  2,170 $                      ‐ $                      ‐ $                  2,170 $                  2,589 179‐000‐6300 Equipment Maintenance 524 ‐ ‐ ‐ ‐ ‐
179‐000‐6710 Utilities ‐ Building ‐ ‐ 4,540 ‐ 3,256 3,256 4,683 179‐000‐6720 Utilities ‐ Lights ‐ ‐ 3,155 ‐ 1,275 1,269 2,544 7,000 Total Operation & Maintenance $                  1,961 $                  2,153 $               10,050 $                  2,170 $                  4,532 $                  1,269 $                  7,970 $               14,272 179‐999‐9000 Transfer to Sewer Fund $                          ‐ $                          ‐ $                          ‐ $                11,000 $                          ‐ $                          ‐ $                11,000 $                          ‐ 179‐999‐9001 Transfer to General Fund ‐ ‐ ‐ 115,810 (75,593) 40,217 ‐ 179‐999‐9002 To Garbage fund ‐ ‐ ‐ 7,500 7,500 ‐179 Total Transfers $                          ‐ $                          ‐ $                          ‐ $             134,310 $                           ( ‐ $               75,593) $               58,717 $                          ‐ 179 TOTAL EXPENSES ‐ VOP CFD 2018‐2 $                  1,961 $                  2,153 $               10,050 $             136,480 $                  4,532 $              (74,325) $               66,687 $               14,272 179 NET  REVENUE VS EXPENSES $                (1,520) $                (1,860) $               89,264 $            (107,971) $                (4,532) $             133,804 $               21,302 $ 208,133 GRAND TOTAL EXPENSES $          1,814,948 $          2,166,033 $          2,460,113 $          3,773,415 $               43,601 $            (949,710) $          2,867,306 $          3,415,741 TOTAL REVENUE $          2,342,057 $          2,360,811 $          2,561,193 $          2,575,476 $                      ‐ $               59,480 $          2,634,956 $          2,831,402 NET REVENUE VS EXPENSES $             527,108 $             194,778 $             101,080 $         (1,197,939) $              (43,601) $          1,009,190 $            (232,350) $            (584,339)

LMD BAD
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other

ASSESSMENTS FUNDS

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other ASSESSMENTS  2022‐2023
Audited
As of: Mid‐Year  Year‐End Projected
Account 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Community Facilities District (2018‐1)
Villages of Patterson Infastructure
180‐000‐5008 Mello Roos ‐ Assessment Prepay ‐ $                             ‐ $                             $                     ‐ 327,237 $                         $                347,092 $                378,510 $                 ‐ 725,602 $ 180‐000‐5050 Assessment Fees ‐VOP ‐                                ‐                                84,829                          87,665                      58,350                    90,435 146,015 180‐000‐5300 Administration Fee 5,203                            166                               2,471                            4,121                        15,000                      19,121                      19,251 180‐000‐5600 Interest Income ‐                                    ‐                                    626                               100                            100                            626 180‐000‐5850 Bond Proceeds ‐                                    ‐                                    ‐                                    ‐                                 4,                 4, 911,000                 ‐ 911,000 180 Total Revenue 5,203 $                         166 $                            $                     91,886 418,118 $                   5, $              273,092 $                 5, 436,860 $              801,838 $                110,313 Expenses
180‐000‐6200 Fiscal Services ‐ $                             ‐ $                             16,614 $                       12,982 $                   ‐ $                         4,334 $                     17,316 $                   33,011 $ 180‐000‐6899 Misc Admin Expenses ‐                                ‐                                298                               ‐                            ‐                            ‐ 180 Total Operation & Maintenance ‐ $                             ‐ $                             16,912 $                       12,982 $                   $ ‐ $                    4,334 $                  17,316 $                  33,011 180‐999‐9013 Transfer to Sewer CIP $                            ‐ $                            ‐ $                            ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $             4,000,000 180 Total Transfer Out $                            ‐ $                            ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $             4,000,000 180‐000‐8000 Principal Expense $                            ‐ $                            ‐ $                            ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                  50,000 180‐000‐8100 Interest Expense ‐ ‐ ‐ ‐ ‐ 175,850
180‐000‐8200 Cost of Issuance ‐ ‐ ‐ ‐ 260,893 2,300 263,193.00 ‐ 180‐000‐8205 Underwriter's Discount ‐ ‐ ‐ ‐ ‐ 675
180‐000‐8210 Call Premium Payment ‐ ‐ 8,108
180 Total Debt Service $                            ‐ $                            ‐ $                            ‐ $                        ‐ $                260,893 $                    2,300 $                263,193 $                234,633 180 TOTAL EXPENSES ‐ Village of Patterson $                            ‐ $                            ‐ $                      16,912 $                  12,982 $                260,893 $                    6,634 $                280,509 $             4,267,644 180 NET  REVENUE VS EXPENSES $                        5,203 $                           166 $                    401,206 $                  78,905 $             5,012,199 $                430,226 $             5,521,330 $           (4,157,331) Assessment
118

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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 West Patterson Business Park CFD 2005‐1
191‐000‐5050 Assessment Fees Keystone 632,105 $                     $                    608,612 $                    643,247 $                 ‐ 741,049 $                         ‐ $                         $                741,049 $                764,466 191‐000‐5602 Delinquency Penalty‐10 Percent 1,661                            ‐                                359                               ‐                            ‐                            ‐ 191‐000‐5300 Administration Fee ‐                                ‐                                ‐                                ‐                            15,000                      15,000                      ‐191‐000‐5600 Interest Income 40,798                          25,184                          11,448                          25,184                      25,184                      11,448 191‐000‐5850 Bond Proceeds ‐                                ‐                                ‐                                ‐                            7,                 7, 418,637                 ‐ 418,637 191 Total Revenue 674,564 $                     $                    633,796 $                    655,055 $                 7, 766,233 $              ‐ 433,637 $                         8, $              199,870 $                775,915 Expenses
191‐000‐6200 Fiscal Services 6,876 $                         6,338 $                         8,053 $                         15,455 $                   ‐ $                         ‐ $                         15,455 $                   21,457 $ 191‐000‐6899 Misc Admin Expenses 28                                 29                                 29                                 30                              30                              92 191 Total Operation & Maintenance 6,904 $                         6,367 $                         8,082 $                         15,484 $                   ‐ $                         ‐ $                         15,484 $                   21,549 $ 191‐999‐9012 To Streets ‐ $                             $                     ‐ 224,000 $                             ‐ $                         ‐ $                         ‐ $                         ‐ $                         $                500,000 191‐999‐9013 Transfer to Sewer CIP 1,997,871 1,648,115 155,744 ‐ ‐ 6,000,000 191‐999‐9014 Transfer to Water Capital Fund 1,852,666 ‐ ‐ ‐ ‐ ‐ 191 Total  Transfers Out $                3,850,537 $                1,872,115 $                    155,744 $                        ‐ $                        ‐ $                        ‐ $                        ‐ $             6,500,000 191‐000‐8000 Principal Expense $                      65,000 $                      80,000 $                      90,000 $                100,000 $                        ‐ $                        ‐ $                100,000 $                140,000 191‐000‐8100 Interest Expense 409,338 407,606 405,369 402,506 402,506 662,013191‐000‐8200 Cost of Issuance ‐ ‐ ‐ ‐ 306,000 306,000 ‐ 191‐000‐8205 Underwriter's Discount ‐ ‐ ‐ ‐ ‐ 1,028
191‐000‐8210 Call Premium Payment ‐ ‐ ‐ ‐ ‐ 11,339
191 Total Debt Service $                    474,338 $                    487,606 $                    495,369 $                502,506 $                306,000 $                        ‐ $                808,506 $                814,379 191 TOTAL EXPENSES ‐ W Patterson $                4,331,779 $                2,366,088 $                    659,195 $                517,990 $                306,000 $                        ‐ $ 823,990 $ 7,335,928 191 NET  REVENUE VS EXPENSES $               (3,657,214) $               (1,732,292) $                      (4,140) $                248,243 $             7,127,637 $                        ‐ $             7,375,880 $           (6,560,014) Assessment
119

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Community Facilities District (2015‐1)
Arambel‐KDN
192‐000‐5050 Assessment Fees Arambel‐KDN 262,843 $                     $                    266,861 $                    280,337 $                 ‐ 326,047 $                         ‐ $                         $                326,047 $                336,350 192‐000‐5600 Interest Income 539                               878                               550                               878                            878                            550 192 Total Revenue 263,382 $                     $                    267,739 $                    280,888 $                 ‐ 326,925 $                         ‐ $                         $                326,925 $                336,901 Expenses
192‐000‐6200 Fiscal Services 3,719 $                         6,056 $                         9,056 $                         11,338 $                   ‐ $                         ‐ $                         11,338 $                   12,998 $ 192‐000‐6635 Bank Service Charge ‐                                    80                                 80                                 ‐                                 ‐                                 ‐ 192‐000‐6899 Misc Admin Expenses 25                                 25                                 ‐                                25                              25                              52 192 Total Operation & Maintenance 3,744 $                         6,161 $                         9,136 $                         11,363 $                   ‐ $                         ‐ $                         11,363 $                   13,050 $ 192 Total Capital ‐ $                             ‐ $                             ‐ $                             ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $ 192‐000‐8000 Principal Expense 15,000 $                       20,000 $                       25,000 $                       35,000 $                   ‐ $                              ‐ $                              35,000 $                   40,000 $                  192‐000‐8100 Interest Expense 247,963 247,088 245,963 245,338 245,338 243,588192‐000‐8200 Cost of Issuance 63,517 ‐ ‐ ‐ ‐ ‐ 192 Total Debt Service $                    326,479 $                    267,088 $                    270,963 $                280,338 $                            ‐ $                            ‐ $                280,338 $                283,588 192 TOTAL EXPENSES ‐ W Patterson $                    330,223 $                    273,249 $                    280,099 $                291,701 $                            ‐ $                            ‐ $                291,701 $                296,638 192 NET  REVENUE VS EXPENSES $                    (66,841) $                      (5,510) $                           789 $                  35,224 $                            ‐ $                            ‐ $                  35,224 $                  40,263 Assessment
120

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Heartland Assessment District (Local bonds)
204‐000‐5008 HR ‐ Assessment Prepay ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                              ‐ $                              1,523 $                     1,523 $                     ‐ $ 204‐000‐5040 Assessment Fees 627,339 631,031 629,563                    ‐ 648,054                            ‐ 648,054 646,100 204‐000‐5600 Interest Income 7,805                            3,517                            683                               3,517                        3,517                        683 204 Total Revenue 635,145 $                     $                    634,549 $                    630,247 $                 ‐ 651,571 $                             1,523 $                     $                653,094 $                646,784 Expenses
204‐000‐6200 Fiscal Services 29,061 $                       33,302 $                       33,301 $                       59,308 $                   ‐ $                              ‐ $                              59,308 $                   59,910 $ 204 Total Operation & Maintenance 29,061 $                       33,302 $                       33,301 $                       59,308 $                   ‐ $                             ‐ $                             59,308 $                   59,910 $ 204‐999‐9018 To PPFA 2013 HR Bonds 521,673 $                     $                    955,141 $                    527,556 $                 ‐ 520,848 $                              ‐ $                              $                520,848 $                522,944 204 Total Capital/Transfers 521,673 $                     $                    955,141 $                    527,556 $                 ‐ 520,848 $                             ‐ $                             $                520,848 $                522,944 204 TOTAL EXPENSES ‐ Heartland 550,734 $                     $                    988,443 $                    560,857 $                 ‐ 580,156 $                             ‐ $                             $                580,156 $ 582,854 204 NET  REVENUE VS EXPENSES $                      84,411 $                  (353,894) $                      69,390 $                  71,415 $                            ‐ $                    1,523 $                  72,938 $                  63,930 PPFA 2013 Heartland Ranch Revenue Bonds
205‐000‐5600 Interest Income $                        1,320 $                        3,373 $                        1,907 $                    3,373 $                        ‐ $                        ‐ $                    3,373 1,907 205‐000‐5601 Interest Income ‐ Local Oblig Bonds 187,029 165,928 143,437 ‐ 65,864 65,864 ‐ 205‐998‐5924 From HR Local Oblig Bonds 521,673 955,141 527,556 520,848 520,848 522,944 205 Total Revenue $                    710,022 $                1,124,442 $                    672,900 $                524,221 $                  65,864 $                        ‐ $                590,085 $                524,851 Expenses
205‐000‐8000 Principal Expense $                    731,325 $                    757,489 $                    812,926 $                842,270 $                        ‐ $                        ‐ $                842,270 $                885,792 205‐000‐8100 Interest Expense 311,354 275,225 237,022 196,630 196,630 154,337 205 Total Debt Service $                1,042,679 $                1,032,714 $                1,049,948 $             1,038,900 $                        ‐ $                        ‐ $             1,038,900 $             1,040,129 205‐799‐7105 HR Non Potable‐New Well (Design & Constr) $                      57,318 $                        1,221 $                            ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ 205 Total Capital/Transfers $                      57,318 $                        1,221 $                            ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ 205 TOTAL EXPENSES ‐ Heartland PPFA $                1,099,997 $                1,033,935 $                1,049,948 $             1,038,900 $                            ‐ $                             1, ‐ $              038,900 $             1,040,129 205 NET  REVENUE VS EXPENSES $                  (389,975) $                      90,507 $                  (377,048) $              (514,679) $                  65,864 $                             ( ‐ $              448,815) $              (515,278) Assessment
121

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 West Patterson Financing Authority ‐ Local Bonds
(2001‐01)
250‐000‐5007 Mello Roos ‐ Assessment Tax 5,198,148 $                 5, $                 5, 206,756 $                 5, 245,182 $              ‐ 516,948 $                         ‐ $                         5, $              5, 516,948 $              691,284 250‐000‐5008 Mello Roos ‐ Assessment Prepay 348,320 169,841 110,356                    38,633 100,000                      78,168 216,801 100,000250‐000‐5600 Interest Income 115,901                        72,530 160,333 160,333                    72,530 160,333 250‐000‐5602 Delinquent Penalty 15,840                          10,562                        15,000 110,838                      15,000                      15,000 250‐000‐5713 Proceeds from Sale of Property 1,100,000                     ‐                                ‐                                ‐                            ‐                            ‐ 250‐998‐5900 From PPFA CFD2001‐1 Revenue Bonds ‐                                    ‐                                    ‐ 500,000                    1, 500,000 000,000 250 Total Revenue 6,778,210 $                 5, $                 5, 547,491 $                 6, 538,907 $              38,633 292,281 $                   78,168 $                   6, $              6, 409,082 $              878,814 Expenses
250‐000‐6899 Misc Admin Expenses 569 $                            653 $                            571 $                            588 $                        ‐ $                         ‐ $                         588 $                        589 $ 250 Total Operation & Maintenance 569 $                            653 $                            571 $                            588 $                        ‐ $                         ‐ $                         588 $                        589 $ 250‐000‐8000 Principal Expense 1,389,751 $                 1, $ 638,483 $                1,571,445 $             1,576,843 $                  50,000 $                              1, ‐ $              626,843 $             1,730,557 250‐000‐8100 Interest Expense 3,937,983 3,845,341 3,745,572 3,647,072 3,647,072 3,532,671 250 Total Debt Service $                5,327,734 $                5,483,824 $                5,317,017 $             5,223,915 $                  50,000 $                             5, ‐ $              273,915 $             5,263,228 250‐799‐7124 Public Safety Facility ‐ Building $                            ‐ $                      66,000 $                      23,000 $             1,700,000 $                        ‐ $                        ‐ $             1,700,000 $             2,000,000 250 Total Capital/Transfers $                            ‐ $                      66,000 $                      23,000 $             1,700,000 $                        ‐ $                        ‐ $             1,700,000 $             2,000,000 250‐000‐8210 Call Premium  $                        7,350 $                      10,217 $                        3,999 $                    8,160 $                        ‐ $                        ‐ $                    8,160 $                    8,160 Total Debt Service $                        7,350 $                      10,217 $                        3,999 $                    8,160 $                        ‐ $                        ‐ $                    8,160 $                    8,160 250 TOTAL EXPENSES ‐ WPFA Local Bonds $                5,335,653 $                5,560,694 $                5,344,587 $             6,932,663 $                  50,000 $                        ‐ $             6,982,663 $             7,271,977 250 NET  REVENUE VS EXPENSES $                1,442,557 $                    (13,203) $                    194,320 $              (640,382) $                 (11,367) $                  78,168 $              (573,581) $              (393,163) Assessment
122

9.3.b
Packet Pg. 416
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number  Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Patterson Public Financing Authority ‐ Revenue Bonds 2013 (CFD 2001‐01)
252‐000‐5600 Interest Income 18,973 $                       12,230 $                       106 $                            12,230 $                   ‐ $                         ‐ $                         12,230 $                   106 $ 252‐000‐5601 Interest Income ‐ Local Oblig Bonds 3,945,332                     3,                     3, 951,084                     3, 654,046                 3, 647,072                 3, 647,072 532,671 252 Total Revenue 3,964,305 $                 3, $                 3, 963,315 $                 3, 654,151 $              ‐ 659,302 $                         ‐ $                         3, $              3, 659,302 $              532,777 Expenses
252‐799‐7053 Community Complex Parking Lot ‐ Expansion 603,351 $                     ‐ $                             ‐ $                             ‐ $                         ‐ $                         ‐ $                         ‐ $                         ‐ $ 252‐999‐9000 To CFD2001‐1 WPFA Local Bonds ‐                                    ‐                                    ‐ 500,000                    1, 500,000 000,000252 Total Capital/Transfers 603,351 $                     ‐ $                             ‐ $                             $                 ‐ 500,000 $                         ‐ $                         $                 1, 500,000 $              000,000 252‐000‐8000 Principal Expense 1,670,000 $                 1, $                 1, 905,000 $                 1, 825,000 $              50,000 800,000 $                   ‐ $                         1, $              1, 850,000 $              930,000 252‐000‐8100 Interest Expense 3,670,259                     3,                     3, 592,050                     3, 510,188                 3, 432,112                 3, 432,112 333,741 252 Total Debt Service 5,340,259 $                 5, $                 5, 497,050 $                 5, 335,188 $              232,112 $                  50,000 $                        ‐ $             5,282,112 $             5,263,741 252 TOTAL EXPENSES ‐ PPFA Authority Bonds $                5,943,611 $                5,497,050 $                5,335,188 $             5,732,112 $                  50,000 $                        ‐ $             5,782,112 $             6,263,741 252 NET  REVENUE VS EXPENSES $               (1,979,306) $               (1,533,735) $               (1,681,036) $           (2,072,810) $                 (50,000) $                        ‐ $           (2,122,810) $           (2,730,964) Heartland Ranch Infrastructure
710‐000‐5600 Interest Income $                           724 $                           531 $                           171 $                       531 $                        ‐ $                        ‐ $                       531 171 710 Total Revenue $                           724 $                           531 $                           171 $                       531 $                        ‐ $                        ‐ $                       531 $                       171710 TOTAL EXPENSES ‐ Heartland Ranch Infrastructure $                            ‐ $                            ‐ $                            ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ $                        ‐ 710 NET  REVENUE VS EXPENSES $                           724 $                           531 $                           171 $                       531 $                        ‐ $                        ‐ $                       531 $                       171 GRAND TOTAL EXPENSES $              17,591,996 $              15,719,459 $              13,246,785 $          15,106,504 $                666,893 $                    6,634 $          15,780,031 $          27,058,910 TOTAL REVENUE $              13,031,555 $              12,172,029 $              11,850,437 $          12,312,950 $          12,811,226 $                516,551 $          25,640,727 $          12,806,525 NET REVENUE VS EXPENSES $               (4,560,441) $               (3,547,430) $               (1,396,348) $           (2,793,554) $          12,144,333 $                509,917 $             9,860,695 $         (14,252,385) Assessment
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other

STREET PROJECT FUNDS

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other STREET PROJECTS  2022‐2023
Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Gas Tax Fund
325‐000‐5220 Gas Tax 2105 $                    133,144 $                    122,064 $                    119,479 $                    136,791 $                                 ‐ $                                 ‐ $                    136,791 $                    137,834 325‐000‐5221 Gas Tax 2106 84,463 73,386 73,169 83,447 83,447 83,042 325‐000‐5222 Gas Tax 2107 167,927 154,731 161,695 174,077 174,077 187,838 325‐000‐5223 Gas Tax 2107.5 10,000 5,000 5,000 5,000 5,000 5,000 325‐000‐5224 Gas Tax 2103 84,543 169,555 160,904 209,929 209,929 197,620 325‐000‐5225 Gas Tax SB1 469,878 438,305 427,758 464,460 464,460 482,684 325‐000‐5600 Interest Income 452 1,949 1,685 1,949 1,949 1,685 325 Total Revenue $                    950,407 $                    964,991 $                    949,690 $                1,075,653 $                                 ‐ $                                 ‐ $                1,075,653 $                1,095,703 Expenses
325‐000‐7560 Machinery & Equipment Expense $                                 ‐ ‐ ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 325 Total Expenses $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 325‐999‐9000 To General Fund $                    325,000 $                    485,000 $                    300,000 $                    300,000 $                                 ‐ $                                 ‐ $                    300,000 $                    300,000 325‐999‐9012 To Street Projects Fund 548,550 257,951 616,436 1,235,567 (192,000) 1,043,567 622,638 325 Total Transfers $                    873,550 $                    742,951 $                    916,436 $                1,535,567 $                                 ‐ $                  (192,000) $                1,343,567 $                    922,638 325 TOTAL EXPENSES ‐ Gas Tax $                    873,550 $                    742,951 $                    916,436 $                1,535,567 $                                 ‐ $                  (192,000) $                1,343,567 $                    922,638 325 NET  REVENUE VS EXPENSES $                      76,857 $                    222,040 $                      33,254 $                  (459,914) $                                 ‐ $                    192,000 $                  (267,914) $                    173,065 LTF ‐ Street Projects
326‐000‐5230 SB325 (LTF) $                                 ‐ $                                 ‐ $                                 ‐ $                      55,072 $                             ‐ $                             ‐ $                      55,072 $                         2,000326‐000‐5600 Interest Income 5,491 3,459 954 3,459 3,459 954 326 Total Revenue $                        5,491 $                        3,459 $                            954 $                      58,531 $                                 ‐ $                                 ‐ $                      58,531 $                        2,954 Expenses
326‐000‐6240 General Contract Services $                      16,935 $                                 ‐ $                         6,366 $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 326 Total Operation & Maintenance $                      16,935 $                                 ‐ $                        6,366 $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 326‐999‐9012 To Street 327 Fund $                    157,562 $                                 ‐ $                    109,242 $                      55,072 $                                 ‐ $                     (55,072) $                                 ‐ $                                 ‐ 326 Total Transfers $                    157,562 $                                 ‐ $                    109,242 $                      55,072 $                                 ‐ $                     (55,072) $                                 ‐ $                                 ‐ 326 TOTAL EXPENSES ‐ LTF Projects $                    174,497 $                                 ‐ $                    115,608 $                      55,072 $                                 ‐ $                     (55,072) $                                 ‐ $                                 ‐ 326 NET  REVENUE VS EXPENSES $                  (169,006) $                        3,459 $                  (114,654) $                        3,459 $                                 ‐ $                      55,072 $                      58,531 $                        2,954 Street Fund
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9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Street Projects
327‐000‐5240 RSTP $                         8,949 607,057 27,017 $                    269,543 $                                 ‐ $                                 ‐ $                    269,543 $                    534,361 327‐000‐5241 LRSPL State Grant ‐ ‐ ‐ 72,000 72,000 18,000 327‐000‐5245 CMAQ 384,322 839,331 539,507 ‐ ‐ 297,142
327‐000‐5600 Interest Income 16,291 4,366 6,626 4,366 4,366 6,626 327‐000‐5700  ATP Grant Funding 32,770 1,280,871 201,527 ‐ 17,213 35,277 52,490 ‐ 327‐000‐5702 HBP Federal Grant Funding 29,462 204,335 112,152 150,627 150,627 82,767 327 Total Revenue $                    471,793 $                2,935,959 $                    886,829 $                    496,536 $                      17,213 $                      35,277 $                    549,026 $                    938,896 327‐998‐5900 From General Fund $                                 ‐ $                                 ‐ $                    142,781 $                 1,750,328 $                                  (1 ‐ $                ,709,473) $                      40,855 $                 1,559,510327‐998‐5902 From Garbage Fund 100,000 100,000 100,000 100,000 100,000 100,000 327‐998‐5905 From Gas Tax Fund  548,550 257,951 616,436 1,279,639 (236,072) 1,043,567 622,638 327‐998‐5906 From BAD  ‐ ‐ 350,648 854,972 (778,332) 76,640 802,667 327‐998‐5915 From LTF 157,562 ‐ 109,242 55,072 (55,072) ‐ ‐ 327‐998‐5911 From CFD 2005‐1 ‐ 224,000 ‐ ‐ ‐ 500,000
327‐998‐5912 From CFD 2013‐1 ‐ 70,000 96,636 ‐ ‐ ‐
327‐998‐5916 From Measure L ‐ ‐ 868,724 257,333 (111,668) 145,665 1,104,336 327‐998‐5922 From Street Impact Fees/I‐5 Interchange 167,512 ‐ 500,000 1,100,000 (733,333) 366,667 500,000 327‐998‐5923 From LTF Non‐Motorized ‐ ‐ ‐ ‐ ‐ 72,851
327 Total Revenue ‐ Transfers From $                    973,624 $                    651,951 $                2,784,467 $                5,397,344 $                                  (3,623,951) ‐ $                $                1,773,393 $                5,262,002 327 Total Revenue $                1,445,417 $                3,587,910 $                3,671,296 $                5,893,880 $                      17,213 $               (3,588,674) $                2,322,420 $                6,200,898 Expenses
327‐000‐6240 General Contract Services $                         4,683 $                         2,557 $                         3,283 $                         3,000 $                                 ‐ $                                 ‐ $                         3,000 $                      25,000 327‐000‐6410 Departmental Supplies 54,693 32,342 49,435 60,000 60,000 60,000 327 Total Operation & Maintenance $                      59,376 $                      34,899 $                      52,718 $                      63,000 $                                 ‐ $                                 ‐ $                      63,000 $                      85,000 Street Fund
125

9.3.b
Packet Pg. 420
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 327‐000‐7580 ATP Sidewalk Repair and Replacement Project $                             ‐ $                             ‐ $                             ‐ $                    149,000 $                             ‐ $                     (49,000) $                    100,000 $                      36,259 327‐000‐7585 Intersect Improv (Sperry/DelPuerto) (CMAQ) 749 74,347 ‐ ‐ ‐ ‐ 327‐000‐7593 Apricot Fiesta Striping ‐ Gas Tax 10,496 ‐ ‐ 12,000 12,000 12,000 327‐000‐7576 I‐5 Interchange PS & E Study (Aqueduct) ‐ 67,923 ‐ 1,500,000 (1,000,000) 500,000 1,000,000 327‐000‐7608 Rogers Road Bridge 94,125 188,219 131,986 186,699 (146,699) 40,000 93,175 327‐000‐7611 Safety Improvement along Ward/Las Palmas Design 12,864 782,680 2,340 ‐ ‐ ‐327‐000‐7612 Retro Relectivity Project 28,266 ‐ 19,655 20,000 20,000 25,000 327‐000‐7613 Sperry Avenue Improv (Baldwin to Hwy 33) 1,073,950 50,493 ‐ 90,000 (20,000) 70,000 2,020,000327‐000‐7614 Traffice Signs ‐ 11,345 20,518 20,000 20,000 ‐ 327‐000‐7617 City Striping 2,675 ‐ 453,665 52,305 52,305 ‐327‐000‐7619 Roundabout ‐ Salado/7th Street 62,001 15,675 815,730 ‐ ‐ ‐ 327‐000‐7621 Ninth Street Improvements 86,052 1,202,702 326 ‐ ‐ ‐ 327‐000‐7622 Slurry Seal ‐ Corp yard 44,302 2,332 ‐ ‐ ‐ ‐ 327‐000‐7624 City Wide Active Transportation Plan (Bike Pedestrian) ‐ 14,154 54,409 32,358 32,358 ‐ 327‐000‐7625 Conservation Core Projects ‐ ‐ ‐ 96,000 (21,000) 75,000 21,000 327‐000‐7626 Salado Creek Bike Trail Project ‐ 90,677 220,864 1,586,384 (1,581,529) 4,855 1,982,838.21 327‐000‐7627 Kinshire Street Rehab Phase 1 ‐ ‐ ‐ 300,000 300,000 ‐327‐000‐7628 Street Main. Proj. ‐ Las Palma ‐ ‐ 125,687 1,000,054 1,000,054 ‐ 327‐000‐7629 Slurry Seal  ‐ ‐ ‐ 821,000 (821,000) ‐ 821,000 327‐000‐7630 City of Patterson Local Road Safety Plan ‐ ‐ ‐ 80,000 (20,000) 60,000 20,000 327 Total Capital $                1,415,481 $                2,500,546 $                1,845,181 $                5,945,799 $                                  (3,659,228) ‐ $                $                2,286,572 $                6,031,272 327‐999‐9013 To Measure L Fund $                                 ‐ $                    112,279 $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 327 Total Transfers $                                 ‐ $                    112,279 $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 327 TOTAL EXPENSES ‐ Street Projects $                1,474,857 $                2,647,725 $                1,897,899 $                6,008,799 $                                  (3,659,228) ‐ $                $                2,349,572 $                6,116,272327 NET  REVENUE VS EXPENSES $                     (29,440) $                    940,185 $                1,773,396 $                  (114,919) $                      17,213 $                      70,554 $                     (27,152) $                      84,626 Street Fund
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9.3.b
Packet Pg. 421
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 LTF ‐ Non Motorized
328‐000‐5231 Non Motorized Funds $                             ‐ $                      37,679 $                             ‐ $                             ‐ $                      40,365 $                             ‐ $                      40,365 $                             ‐ 328‐000‐5600 Interest Income 872 716 281 716 716 281
328 Total Revenue $                            872 $                      38,395 $                            281 $                            716 $                      40,365 $                                 ‐ $                      41,081 $                            281 328‐998‐5916 From Measure L Fund $                             ‐ $                             ‐ $                      11,398 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ Total Revenue ‐ Transfers From $                                 ‐ $                                 ‐ $                      11,398 $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 328 Total Revenue $                            872 $                      38,395 $                      11,679 $                            716 $                      40,365 $                                 ‐ $                      41,081 $                            281 Expenses
328‐000‐7551 Non Motorized Projects $                                 ‐ $                              57 $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 328‐000‐7571  Ward Ave pedestrian bridge repair ‐ 7,982 ‐ ‐ ‐ ‐ 328‐000‐7572 Machinery & Equipment Expense ‐ ‐ ‐ ‐ 10,000 10,000 ‐328 Total Capital $                                 ‐ $                        8,039 $                                 ‐ $                                 ‐ $                      10,000 $                                 ‐ $                      10,000 $                                 ‐ 328‐999‐9001 To Measure L $                                 ‐ 11,398 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 328‐999‐9002 To Street Fund ‐ ‐ ‐ ‐ ‐ 72,851
328 Total Transfers $                                 ‐ $                      11,398 $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                      72,851 328 TOTAL EXPENSES ‐ Non Motorized $                                 ‐ $                      19,436 $                                 ‐ $                                 ‐ $                      10,000 $                                 ‐ $                      10,000 $                      72,851 328 NET  REVENUE VS EXPENSES $                            872 $                      18,959 $                            281 $                            716 $                      30,365 $                                 ‐ $                      31,081 $                     (72,570) Measure L
329‐000‐5022 Local Streets & Roads Revenue $                 1,014,305 1,019,285 1,379,220 $                    865,202 $                                 ‐ $                                 ‐ $                    865,202 $                    865,202 329‐000‐5023 Traffic Management Revenue 202,861 203,857 275,844 173,040 173,040 173,040 329‐000‐5024 Bike and Pedestrian Improvements Revenue 101,431 101,929 137,922 86,520 86,520 86,520 329‐000‐5100 Measure L‐Community Connection Grant ‐ ‐ ‐ ‐ 908,280 908,280 ‐ 329‐000‐5600 Interest Income 31,659 39,441 17,419 39,441 39,441 17,419 329 Total Revenue $                1,350,256 $                1,364,511 $                1,810,406 $                1,164,203 $                                 ‐ $                    908,280 $                2,072,483 $                1,142,181 Street Fund
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9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
As of: Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 329‐998‐5900 From Street Fund $                             ‐ $                    112,279 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ 329‐998‐5901 From LTF ‐ 11,398 ‐ ‐ ‐ ‐
329‐998‐5903 From General Fund ‐ ‐ ‐ ‐ ‐ ‐
329‐998‐5904 From Water Fund ‐ ‐ ‐ ‐ ‐ 1,983,898
329‐998‐5905 From Water Capital Fund 86,858 ‐ ‐ ‐
329 Total Revenue ‐ Transfers From $                                 ‐ $                    123,677 $                      86,858 $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                1,983,898 329 Total Revenue $                1,350,256 $                1,488,188 $                1,897,264 $                1,164,203 $                                 ‐ $                    908,280 $                2,072,483 $                3,126,079 Expenses
329‐000‐6240 General Contract Services $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                      33,557 $                      33,557 $                                 ‐ 329 Total Operation & Maintenance $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                      33,557 $                      33,557 $                                 ‐ Expenses
329‐000‐7100 Street maintenance projects‐ Slurry seal $                    218,709 11,398 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ 329‐000‐7101 Street maintenance projects‐Las Palmas Overlay 3,000 112,279 426,811 32,304 32,304 ‐ 329‐000‐7102 Kinshire Street Rehabilitation ‐ Design & construction Phase I 4,747 60,602 121,833 1,680,355 (19,816) 592,529 2,253,068 ‐ 329‐000‐7103 Kinshire Street Rehabilitation ‐ Design & construction Phase II 4,095 45,790 2,771 17,100 250,000 267,100 3,967,796 329‐000‐7104 WM 6A Design ‐ ‐ ‐ ‐ ‐ ‐
329‐000‐7301 ATP Sidewalk Repair and Replac ‐ ‐ ‐ ‐ ‐ 12,741 329‐000‐7400 Pedestrian Controlled Crosswalk Safety Project ‐ ‐ ‐ ‐ 50,000 50,000 250,000 329‐000‐7300 Bike/Ped projects (5%) ‐ ‐ ‐ ‐ 19,816 19,816 120,654 329 Total Capital $                    230,552 $                    230,070 $                    551,415 $                 1,729,759 $                                 ‐ $                    892,529 $                 2,622,288 $                 4,351,191 329‐999‐9001 To Water Capital $                                 ‐ 86,858 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                                 ‐ $                      13,000 329‐999‐9002 To Street Fund ‐ ‐ 868,724 257,333 (111,668) 145,665 1,104,336 329‐999‐9005 To LTF Fund ‐ ‐ 11,398 ‐ ‐
329 Total Transfers $                                 ‐ $                      86,858 $                    880,122 $                    257,333 $                                 ‐ $                  (111,668) $                    145,665 $                1,117,336 329 TOTAL EXPENSES ‐ Measure L $                    230,552 $                    316,928 $                1,431,537 $                1,987,092 $                                 ‐ $                    814,418 $                2,801,510 $                5,468,527 329 NET  REVENUE VS EXPENSES $                1,119,705 $                1,171,261 $                    465,727 $                  (822,889) $                                 ‐ $                      93,862 $                  (729,027) $               (2,342,448) GRAND TOTAL EXPENSES $                2,753,456 $                3,727,040 $                4,361,481 $                9,586,531 $                      10,000 $               (3,091,882) $                6,504,648 $              12,580,287 TOTAL REVENUE $                3,752,444 $                6,082,944 $                6,530,882 $                8,192,983 $                      57,578 $               (2,680,394) $                5,570,168 $              10,425,915 NET REVENUE VS EXPENSES $                    998,988 $                2,355,905 $                2,169,401 $               (1,393,548) $                      47,578 $                    411,488 $                  (934,481) $               (2,154,373) Street Fund
128

9.3.b
Packet Pg. 423
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other

RECREATION
&

OTHER FUNDS

9.3.b
Packet Pg. 424
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other RECREATION FUNDS ‐ OTHER   2022‐2023
Audited
As of:  Mid‐Year  Year‐End Projected
Account   2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Number Description Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Beautification Committee
305‐000‐5600 Interest Income 641 $                     470 $                     146 $                     470 $                     ‐ $                          ‐ $                          470 $                     146 $ 305 Total Revenue 641 $                     470 $                     146 $                     470 $                     ‐ $                          ‐ $                          470 $                     146 $ Expenses
305‐000‐6410 Departmental Supplies/Programs ‐ $                          1,591 $                  269 $                     300 $                     ‐ $                          ‐ $                          300 $                     300 $                    305 Total Operation & Maintenance ‐ $                          1,591 $                 269 $                     300 $                     ‐ $                          ‐ $                          300 $                     300 $ 305 TOTAL EXPENSES ‐ Beautification ‐ $                          1,591 $                 269 $                     300 $                     ‐ $                          ‐ $                          300 $                     300 $ 305 NET  REVENUE VS EXPENSES 641 $                     (1,121) $                (123) $                   170 $                     ‐ $                          ‐ $                          170 $                     (154) $ Aquatic Center Construction
430‐000‐5122 Aquatic Center Fee 489 $                     42,435 $               161,438 $             454,857 $             ‐ $                          (158,409) $            296,448 $             231,118 $ 430‐000‐5600 Interest Income 940                        985                        739                        985                        985                        739 430 Total Revenue 1,43 $                 0 $              43,420 $            162,176 $            455,842 $                          (158,409) ‐ $            $            297,433 $            231,857 430 TOTAL EXPENSES ‐ Aquatic Center ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $                          ‐ $ 430 NET  REVENUE VS EXPENSES 1,43 $                 0 $              43,420 $            162,176 $            455,842 $                          (158,409) ‐ $            $            297,433 $            231,857 GRAND TOTAL EXPENSES ‐ $                          1,591 $                 269 $                     300 $                     ‐ $                          ‐ $                          300 $                     300 $ TOTAL REVENUE $                2,071 $              43,891 $            162,322 $            456,312 $                          (158,409) ‐ $            $            297,903 $            232,003 NET REVENUE VS EXPENSES $                2,071 $              42,299 $            162,054 $            456,012 $                          (158,409) ‐ $            $            297,603 $            231,703 Recreation
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other

ENTERPRISE FUNDS

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other ENTERPRISE FUNDS  2022‐2023
Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Garbage
600‐000‐5030 Franchise Fees $                 30,329 $                 30,130 $                 33,268 $                 34,407 $                             ‐ $                             ‐ $                 34,407 $                 35,494 600‐000‐5210 AB939 Recycling ‐ ‐ ‐ ‐ ‐ ‐
600‐000‐5235 Highway Maintenance (SWEEP) 4,320 4,680 4,320 4,320 4,320 4,320 600‐000‐5332 Garbage Services 3,119,432 3,293,298 3,540,022 3,646,207 3,646,207 3,982,292 600‐000‐5333 Garbage Services Bertolotti (944) (24) ‐ ‐ ‐ ‐ 600‐000‐5600 Interest Income 21,433 17,804 5,570 17,804 17,804 5,570 600‐000‐5700 Late Fee 74,916 50,071 170 ‐ 8,345 8,345 35,000 600‐000‐5795 Miscellaneous Reimbursement ‐ 364 ‐ ‐ ‐
600 Total Revenue $           3,249,486 $           3,395,958 $           3,583,715 $           3,702,738 $                            ‐ $                    8,345 $           3,711,083 $           4,062,676 600‐998‐5900 From General Fund $                             ‐ $                             ‐ $                    1,284 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ 600‐998‐5901 From American Rescue Relief Fund ‐ ‐ ‐ 50,071 (50,071) ‐ ‐ 600‐998‐5902 From CFD 2013 Maintenance ‐ ‐ ‐ 7,500 13,000 20,500 ‐ 600‐998‐5903 From CFD 2018‐2 Maintenance ‐ ‐ ‐ 7,500 7,500 ‐ 600‐998‐5904 From Water Operation fund ‐ ‐ ‐ 7,500 7,500 ‐ 600‐998‐5906 From General Fund ‐ ‐ ‐ 39,000 39,000 ‐
600‐998‐5907 From LMD ‐ ‐ ‐ 13,000 13,000 ‐
600 Total Revenue ‐ Transfers From $                            ‐ $                            ‐ $                    1,284 $                 72,571 $                 65,000 $                (50,071) $                 87,500 $                            ‐ 600 TOTAL REVENUE AND TRANSFERS IN $           3,249,486 $           3,395,958 $           3,584,998 $           3,775,309 $                 65,000 $                (41,726) $           3,798,583 $           4,062,676 Enterprise
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Packet Pg. 427
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Expenses
600‐790‐6001 Salaries & Wages, Full‐Time $               284,304 $               331,332 $               355,550 $               438,741 $                 11,872 $                    9,644 $               460,257 $               797,540 600‐790‐6002 Salaries & Wages, Part‐Time 62,257 85,270 57,581 79,040 13,639 92,679 9,000 600‐790‐6005 Overtime 2,440 2,468 1,351 5,200 1,088 6,288 6,200 600‐790‐6009 Salaries & Wages, COVID 19 ‐ 3,821 3,737 ‐ ‐ ‐ 600‐790‐6011 Leave Payout ‐ 6,250 2,133 11,989 (60) 11,930 14,610 600‐790‐6100 FICA/Medicare ‐ Employer 7,125 8,833 7,640 12,658 681 53 13,392 12,555 600‐790‐6105 Retirement 99,518 139,166 187,586 64,297 2,653 277 67,227 100,431 600‐790‐6106 HRA 1,519 7,644 11,156 7,898 (483) 7,415 2,745 600‐790‐6110 Worker's Compensation 8,928 6,183 3,819 24,499 10,259 415 35,172 54,654 600‐790‐6115 Unemployment Insurance (253) 2,848 1,223 2,848 (1,424) 1,424 1,223 600‐790‐6120 Medical Insurance 83,326 80,661 76,968 121,086 (42,598) 78,488 114,492 600‐790‐6123 Post Retirement Medical Insurance 14,809 43,903 48,737 5,569 (625) 4,945 6,296 600‐790‐6125 Dental Insurance 8,334 8,853 8,388 15,902 (3,449) 12,453 15,268 600‐790‐6130 Vision Insurance 1,389 1,677 1,427 1,989 (427) 1,562 2,150 600‐790‐6135 Life Insurance 1,610 1,983 2,048 2,459 (687) 1,772 1,761 600‐790‐6145 Tuition Reimbursement ‐ ‐ ‐ 1,500 (750) 750 1,000 600‐790‐6155 Def. Compensation Match ‐ 101 ‐ ‐ ‐ ‐
600‐790‐6160 Compensated Absences (6,780) 15,347 2,804 ‐ ‐ ‐ 600‐790 Total Salary & Benefits $               568,525 $               746,340 $               772,149 $               795,674 $                (10,309) $                 10,388 $               795,753 $           1,139,924 Enterprise
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Packet Pg. 428
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 600‐790‐6200 Fiscal Service $                    3,496 $                    3,121 $                    3,323 $                    3,346 $                             ‐ $                             ‐ $                    3,346 $                    3,572 600‐790‐6205 Legal Services ‐ 28 ‐ ‐ ‐ ‐
600‐790‐6220 Technical Services ‐ ‐ 60 ‐ 625 625 ‐600‐790‐6222 IT Services 28,361 12,431 8,138 12,383 12,383 19,266 600‐790‐6221 Consulting Services 14,192 ‐ 689 ‐ ‐ ‐
600‐790‐6240 General Contract Services 1,586,503 1,698,411 1,585,588 1,648,031 1,648,031 2,030,143 600‐790‐6241 Contract Service ‐ St Sweeping 166,739 173,409 175,316 192,786 192,786 194,329 600‐790‐6250 Insurance 114,358 125,233 166,466 217,541 217,541 254,709 600‐790‐6300 Equipment Maintenance 124 ‐ ‐ 400 400 400
600‐790‐6310 Alley/Sidewalk Maintenance 1,634 12 ‐ 5,000 (1,915) 3,085 5,000 600‐790‐6315 Vehicle Maintenance 2,130 2,069 3,244 8,250 8,250 8,250 600‐790‐6400 Office Supplies 4,060 4,772 5,237 3,500 600 4,100 4,500 600‐790‐6405 Postage 10,455 10,595 11,013 10,000 10,000 11,000 600‐790‐6410 Departmental Supplies 6,070 6,213 1,654 ‐ 690 690 ‐ 600‐790‐6415 Small Tools/Shop Supplies 1,504 1,769 2,547 2,567 2,567 2,667 600‐790‐6425 Fuel 1,797 2,290 1,047 3,300 3,300 3,500
600‐790‐6435 Safety Supplies 1,062 608 399 1,200 1,200 1,200 600‐790‐6440 Uniforms 4,148 4,126 4,360 3,500 3,500 3,500 600‐790‐6500 Rents & Leases, Equipment 10,168 8,470 9,453 9,703 9,703 9,751 600‐790‐6605 Advertising 6,333 5,785 3,131 11,600 11,600 11,600 600‐790‐6610 Training & Travel 2,324 1,130 897 2,500 2,500 2,500 600‐790‐6620 Dues & Publications 524 625 1,778 1,300 1,300 1,500 600‐790‐6625 Medical Services 124 92 322 500 500 500
600‐790‐6700 Telephone 3,901 3,912 5,292 4,250 4,250 4,250 600‐790‐6760 Permits & Fees 67 42 ‐ 100 100 100
600‐790‐6895 Depreciation Expense 12,779 12,779 12,779 ‐ ‐ ‐ 600‐790‐6896 Utility  Service Write‐off ‐ ‐ ‐ 28,000 28,000 28,000 600‐000‐6995 Capit Contrib to City of Patt ‐ 82,727 ‐ ‐ ‐ ‐ 600‐790 Total Operation & Maintenance $           1,982,853 $           2,160,649 $           2,002,731 $           2,169,756 $                            ‐ $                             2,169,756 ‐ $            $           2,600,237 Enterprise
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Packet Pg. 429
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 600‐790‐7501 Computer Equipment $                             ‐ $                    2,113 $                    1,210 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ 600‐790‐7504 Vehicles ‐ ‐ ‐ 30,000 30,000 140,000600‐790‐7550 Improvement Expense ‐ 2,294 ‐ ‐ ‐ ‐ 600‐790‐7560 Machinery & Equipment Expense ‐ ‐ ‐                                 130,000 ‐ 130,000 ‐ 600‐790 Total Capital $                            ‐ $                    4,407 $                    1,210 $                 30,000 $               130,000 $                             160,000 ‐ $                $               140,000 600‐999‐9000 To General Fund $               448,204 $               452,967 $               475,909 $               533,777 $                             ‐ $                              533,777 ‐ $                $               673,229600‐999‐9012 To Streets Fund 100,000 100,000 100,000 100,000 100,000 100,000 600‐999‐9013 To Sewer Fund ‐ ‐ ‐ 20,000 20,000 ‐
600‐790 Total Transfers Out $               548,204 $               552,967 $               575,909 $               653,777 $                            ‐ $                             653,777 ‐ $                $               773,229 600‐790 TOTAL EXPENSES ‐ Garbage/St Sw $           3,099,582 $           3,464,363 $           3,351,999 $           3,649,208 $               119,691 $                 10,388 $           3,779,287 $           4,653,391 NET  REVENUE VS EXPENSES $               149,905 $                (68,405) $               232,999 $               126,101 $                (54,691) $                (52,114) $                 19,296 $              (590,715) Enterprise
133

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Packet Pg. 430
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Sewer
605‐000‐5141 Pool Const Fee $                    3,200 $                    2,240 $                    5,000 $                    3,200 $                             ‐ $                             ‐ $                    3,200 $                    3,200 605‐000‐5300 Administration Fee 9,062 13,623 12,593 14,000 14,000 14,000 605‐000‐5315 Rental Income 12,383 12,383 20,316 17,964 1,248 19,212 19,157 605‐000‐5331 Sewer Service 4,097,648 4,350,307 4,419,740 4,695,144 4,695,144 4,841,137 605‐000‐5332 Sewer Service ‐ Diablo Grande 459,294 176,430                                 463,099 ‐ 463,099 463,099 605‐000‐5520 Code Enforcement ‐ 2,244 3,000 3,000 3,000 3,000 605‐000‐5600 Interest Income 14,456 12,348 1,861 12,348 12,348 1,861 605‐000‐5700 Late Fee 96,321 66,141 213 ‐ 11,024 11,024 45,000 605‐000‐5710 Sale of Surplus/Salvage ‐ ‐ ‐ 1,000 1,000 1,000 605‐000‐5795 Miscellaneous Reimbursement ‐ 11,500 1,156 185,000 185,000 ‐ 605‐000‐5796 Public Works Salary Reimbursement ‐ 5,695 ‐ 1,000 1,000 1,000 605‐000‐5798 Solar Rebate TID 34,318 ‐ ‐ 34,000 34,000 34,000 605‐000‐5799 Other Financing Sources ‐ ‐                                 2,000,000 ‐ 2,000,000 2,000,000 605 Total Revenue $           4,726,681 $           4,652,911 $           4,463,879 $           7,429,755 $                            ‐ $                 12,272 $           7,442,027 $           7,426,454 605‐998‐5900 From General Fund $                 33,375 $                 41,197 $                 64,733 $                 62,874 $                             ‐ $                             ‐ $                 62,874 $                 66,801 605‐998‐5901 From American Rescue Relief Fund ‐ ‐ ‐ 66,141 (66,141) ‐ ‐ 605‐998‐5906 From BAD Districts ‐ ‐ 25,099 77,000 77,000 37,102 605‐998‐5912 From CFD2013‐1 Maintenance 11,396 ‐ ‐ 76,000 76,000 ‐ 605‐998‐5913 From CFD 2018‐2 Maintenance ‐ ‐ ‐ 11,000 11,000 ‐ 605‐998‐5914 From Garbage Fund ‐ ‐ ‐ 20,000 20,000 ‐
605‐998‐5915 From Gen Govt Impact Fee ‐ ‐ ‐ 20,000 20,000 ‐605‐998‐5916 From Water Operation ‐ ‐ ‐ 76,539 76,539 42,162 605‐998‐5918 From CSA #15 Assmt District ‐ ‐ ‐ ‐ ‐ 2,678 605 Total Revenue ‐ Transfers From $                 44,771 $                 41,197 $                 89,832 $               409,554 $                            ‐ $                (66,141) $               343,413 $               148,744 605 TOTAL REVENUE AND TRANSFERS IN $           4,771,452 $           4,694,108 $           4,553,711 $           7,839,309 $                            ‐ $                (53,869) $           7,785,439 $           7,575,198 Enterprise
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Packet Pg. 431
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Expenses
605‐790‐6001 Salaries & Wages, Full‐Time $               980,116 $               922,607 $               998,631 $            1,002,314 $                 74,646 $                 18,992 $            1,095,952 $            1,211,371 605‐790‐6002 Salaries & Wages, Part‐Time 38,053 24,411 19,637 29,640 9,591 39,231 ‐ 605‐790‐6003 Salaries & Wages, Part‐Time ‐ Vegetation (828) ‐ ‐ ‐ ‐ ‐ ‐ 605‐790‐6005 Overtime 27,257 34,608 33,109 31,000 17,710 (18,000) 30,710 35,000 605‐790‐6009 Salaries & Wages, COVID 19 ‐ 6,538 9,037 ‐ ‐ ‐ ‐ 605‐790‐6011 Leave Payout ‐ 20,278 3,128 25,217 (2,904) 22,313 26,992 605‐790‐6100 FICA/Medicare ‐ Employer 15,131 14,881 15,314 17,616 1,381 145 19,142 18,464 605‐790‐6105 Retirement 163,425 156,608 175,453 174,509 13,758 876 189,143 217,705 605‐790‐6106 HRA 1,329 2,654 7,687 7,898 (1,353) 6,545 2,745 605‐790‐6110 Worker's Compensation 75,295 57,851 57,633 83,043 47,644 2,043 132,730 82,591 605‐790‐6115 Unemployment Insurance 969 4,123 1,156 4,123 (2,062) 2,062 1,156 605‐790‐6120 Medical Insurance 274,349 241,475 245,141 267,115 (8,997) 258,119 276,840 605‐790‐6123 Post Retirement Health Benefits 60,650 167,623 176,354 10,945 1,316 12,261 12,125 605‐790‐6125 Dental Insurance 24,181 19,061 21,145 31,252 123 31,375 30,760 605‐790‐6130 Vision Insurance 3,987 3,700 3,578 3,909 77 3,986 4,331 605‐790‐6135 Life Insurance 4,889 4,540 4,816 4,874 (286) 4,589 4,874 605‐790‐6145 Tuition Reimbursement ‐ ‐ ‐ 1,500 (750) 750 1,000 605‐790‐6155 Deferred Compensation Match 188 845 759 ‐ 390 390 ‐ 605‐790‐6160 Compensated Absences (52,618) 35,897 17,139 ‐ ‐ ‐ ‐ 605‐790 Total Salary & Benefits $           1,616,371 $           1,717,699 $           1,789,718 $           1,694,957 $               150,284 $                    4,056 $           1,849,296 $           1,925,954 Enterprise
135

9.3.b
Packet Pg. 432
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 605‐790‐6200 Fiscal Service $                    5,991 $                    5,586 $                    3,953 $                    9,050 $                             ‐ $                             ‐ $                    9,050 $                    7,389 605‐790‐6205 Legal Services 9,513 3,212 28,745 5,000 5,000 5,000 605‐790‐6220 Technical Services 38,693 46,602 30,501 64,600 (4,000) 60,600 64,000 605‐790‐6221 Consulting Services 45,461 66,488 89,642 277,000 (5,000) 272,000 175,000 605‐790‐6222 IT Services 62,591 27,203 24,676 20,233 20,233 21,473 605‐790‐6240 General Contract Services 261,179 249,351 240,647 243,422 243,422 312,567 605‐790‐6241 Vegetation Management Services 915 480 ‐ ‐ ‐ ‐ 605‐790‐6250 Insurance 114,358 125,233 166,466 217,541 217,541 254,709 605‐790‐6300 Equipment Maintenance 35,408 77,266 82,196 77,000 77,000 87,000 605‐790‐6310 Facility Maintenance 2,608 2,118 2,704 7,600 7,600 9,000 605‐790‐6315 Vehicle Maintenance 15,963 28,059 12,337 15,500 5,000 20,500 18,000 605‐790‐6400 Office Supplies 4,884 5,631 6,557 4,500 4,500 6,500 605‐790‐6405 Postage 11,500 11,658 12,186 11,000 11,000 12,000 605‐790‐6410 Departmental Supplies 13,031 14,091 13,796 15,000 15,000 15,000 605‐790‐6415 Small Tools/Shop Supplies 9,393 12,594 5,701 7,067 (3,000) 4,067 6,600 605‐790‐6425 Fuel 19,247 7,952 8,844 15,000 3,000 18,000 18,000 605‐790‐6430 Chemicals 52,929 45,994 53,334 50,000 50,000 50,000 605‐790‐6435 Safety Supplies 3,624 2,842 4,062 4,000 4,000 5,500 605‐790‐6436 Electrical Supplies 171 7,703 9,503 10,000 10,000 10,000 605‐790‐6440 Uniforms 8,109 8,129 8,962 6,300 6,300 6,500 605‐790‐6500 Rents & Leases, Equipment 15,521 11,669 20,688 80,771 80,771 31,341 605‐790‐6605 Advertising 3,599 433 2,673 5,000 5,000 5,000 605‐790‐6610 Training & Travel 6,934 1,946 2,566 6,723 (1,210) 5,513 6,723 605‐790‐6620 Dues & Publications 3,377 1,271 904 2,500 2,500 2,950 605‐790‐6625 Medical Services 215 232 380 500 500 500
605‐790‐6635 Bank Service Charge 200 600 608 ‐ ‐ ‐
605‐790‐6700 Telephone 13,298 15,335 15,842 9,720 1,210 10,930 11,000 605‐790‐6710 Utilities ‐ Buildings ‐ 16,015 75,660 35,000 18,000 53,000 35,000 605‐790‐6715 Utilities ‐ WWTP 43,769 53,898 ‐ ‐ ‐ ‐
605‐790‐6750 Property/Irrigation Tax 7,130 8,294 8,481 8,500 8,500 9,000 605‐790‐6760 Permits & Fees 18,891 21,321 26,098 21,650 4,000 25,650 26,600 605‐790‐6895 Depreciation Expense 1,690,231 1,689,972 1,850,577 ‐ ‐ ‐ 605‐000‐6995 Capit Contrib to City of Patt ‐ 14,122 ‐ ‐ ‐ ‐ 605‐790 Total Operation & Maintenance $           2,518,731 $           2,583,302 $           2,809,286 $           1,230,177 $                            ‐ $                 18,000 $           1,248,177 $           1,212,352 Enterprise
136

9.3.b
Packet Pg. 433
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 605‐790‐7501 Computer Equipment $                 15,679 $                    2,439 $                    1,200 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                 73,400 605‐790‐7504 Vehicle (25,575) 1,715                                 150,000 ‐ 50,000 200,000 ‐ 605‐790‐7550 Improvement Expense 302 1,999 5,714 54,000 54,000 70,000 605‐790‐7560 Machinery & Equipment Expense 651 ‐ 2,704 20,000 20,000 631,000 605‐790 Total Capital $                  (8,943) $                    6,153 $                    9,618 $               224,000 $                            ‐ $                 50,000 $               274,000 $               774,400 605‐790‐8003 Principal Expense SRF Loan $                             ‐ $                             ‐ $                             ‐ $                 44,985 $                             ‐ $                             ‐ $                 44,985 $                 46,155605‐790‐8006 Principal Expense ‐ Banc of America ‐ ‐ ‐ 55,538 55,538 73,458 605‐790‐8103 Interest Expense SRF Loan 14,302 13,201 12,070 11,690 11,690 9,721 605‐790‐8106 Interest Expense ‐ Banc of America 49,066 48,537 47,500 46,235 46,235 43,736 605‐000‐8200 Cost of Issuance 608 1,058 1,058 1,058 1,058 ‐ 605‐790‐8007 Principal Expense ‐ CEC Loan ‐ 0                                 199,656 ‐ 199,656 202,669 605‐000‐8100 Interest Expense 9,710 9,710 9,710 9,710 ‐ ‐ 9,710 9,710 605‐790‐8107 Principal Interest ‐ CEC Loan 20,860 18,968 16,956 14,974 14,974 11,962 605‐000‐8210 Call Premium Payment ‐ ‐ ‐ ‐ ‐ 2,683
605‐790 Total Debt Service $                 94,547 $                 91,474 $                 87,295 $               383,846 $                            ‐ $                             383,846 ‐ $                $               400,093 605‐999‐9000 To General Fund $               577,464 $               647,677 $               655,395 $               698,572 $                             ‐ $                              698,572 ‐ $                $               731,328 605‐999‐9003 To Sewer Capital ‐ Fees 320,000                                 200,000 ‐ 1,150,963 (1,027,001) 123,963 912,000 605‐999‐9013 To Sewer Capital ‐ Bond 547 193 ‐ ‐ ‐ ‐
605‐999‐9014 To Sewer Capital SRF Loan ‐ ‐ 20,000 2,000,000 (1,500,000) 500,000 2,000,000 605‐999‐9015 To PPFA Sewer Authority Bonds 215,595 109,837 96,254 215,228 215,228 210,832 605‐790 Total Transfers $           1,113,606 $               757,707 $               971,649 $           4,064,763 $                             (2,527,001) ‐ $           $           1,537,763 $           3,854,160 605‐790 TOTAL EXPENSES ‐ WWTP $           5,334,313 $           5,156,336 $           5,667,565 $           7,597,743 $               150,284 $          (2,454,944) $           5,293,082 $           8,166,960 Enterprise
137

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Packet Pg. 434
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Expenses ‐ Collections
605‐791‐6001 Salaries & Wages, Full‐Time $               293,092 $               350,652 $               339,689 $               393,039 $                    4,823 $                 13,068 $               410,930 $               404,194 605‐791‐6005 Overtime 10,620 8,547 9,919 14,000 2,711 16,711 17,000 605‐791‐6009 Salaries & Wages, COVID 19 ‐ 4,129 6,472 ‐ ‐ ‐ ‐ 605‐791‐6011 Leave Payout ‐ 5,121 167 6,026 (2,401) 3,625 4,200 605‐791‐6100 FICA/Medicare ‐ Employer 4,022 4,847 4,732 5,989 (177) 102 5,915 6,168 605‐791‐6105 Retirement 325,442 300,813 56,116 80,324 (16,371) 667 64,620 69,926 605‐791‐6110 Worker's Compensation 30,322 32,183 30,545 48,883 22,319 1,787 72,989 40,182 605‐791‐6120 Medical Insurance 98,590 122,548 117,668 144,502 (18,730) 125,772 132,670 605‐791‐6123 Post Retirement Health Benefits 4,846 6,375 5,912 5,124 38 5,162 5,124 605‐791‐6125 Dental Insurance 8,211 9,366 9,480 14,630 (55) 14,575 12,999 605‐791‐6130 Vision Insurance 1,364 1,765 1,626 1,830 1 1,831 1,830 605‐791‐6135 Life Insurance 1,646 2,119 2,095 2,246 (190) 2,056 2,335 605‐791‐6145 Tuition Reimbursement ‐ ‐ ‐ 1,000 (500) 500 1,000 605‐791 Total Salary & Benefits $               778,155 $               848,465 $               585,447 $               717,594 $                  (8,532) $                 15,624 $               724,686 $               697,628 605‐791‐6220 Technical Services $                    7,650 $                             ‐ $                             ‐ $                    5,350 $                             ‐ $                             ‐ $                    5,350 $                    2,000 605‐791‐6221 Consulting Services 6,658 8,778 2,025 23,000 23,000 23,000 605‐791‐6222 IT Services 39,128 13,517 7,347 17,984 17,984 18,529 605‐791‐6240 General Contract Services 7,894 14,629 1,598 6,500 6,500 6,500 605‐791‐6242 Sewer Lateral Maintenance 769 1,510 598 5,000 5,000 5,000 605‐791‐6300 Equipment Maintenance 17,973 7,675 1,827 32,000 (3,300) 28,700 32,000 605‐791‐6315 Vehicle Maintenance 20,403 25,618 29,241 28,100 3,300 31,400 28,600 605‐791‐6400 Office Supplies 1,433 1,397 1,206 2,000 2,000 2,500 605‐791‐6410 Departmental Supplies 9,566 10,926 8,770 13,000 13,000 13,000 605‐791‐6415 Small Tools/Shop Supplies 2,559 3,504 2,609 3,000 3,000 3,500 605‐791‐6425 Fuel 11,686 14,524 15,741 17,600 17,600 19,000 605‐791‐6430 Chemicals 52 28 66 4,000 4,000 4,000
605‐791‐6435 Safety Supplies 1,993 1,852 1,617 2,200 2,200 2,350 605‐791‐6440 Uniforms 7,056 7,219 7,318 6,100 6,100 7,000 605‐791‐6500 Rents & Leases ‐ Equipment 2,624 2,820 2,919 21,875 21,875 5,012 605‐791‐6605 Advertising 3,885 (377) 3,481 5,500 5,500 5,500 605‐791‐6610 Training & Travel 3,033 649 3,051 6,660 6,660 6,660 605‐791‐6620 Dues & Publications 1,269 2,126 1,377 6,400 (3,100) 3,300 6,400 605‐791‐6625 Medical Services 440 164 218 500 3,100 3,600 500 605‐791‐6700 Telephone 4,324 4,548 5,333 4,450 4,450 5,550 605‐791‐6735 Utilities ‐ Storm Lift Stations 1,190 1,167 1,540 2,500 2,500 2,500 605‐791‐6736 Utilities ‐ Sewer Lift Stations 2,957 2,461 2,262 3,000 3,000 3,000 605‐791‐6760 Permits & Fees 21,130 21,890 22,430 21,510 21,510 24,900 605‐791 Total Operation & Maintenance $               175,673 $               146,624 $               122,574 $               238,229 $                            ‐ $                             238,229 ‐ $                $               227,001 Enterprise
138

9.3.b
Packet Pg. 435
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 605‐791‐7501 Computer $                             ‐ $                             ‐ $                       442 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ 605‐791‐7504 Vehicle 25,575 ‐ ‐ 50,000 50,000 50,000
605‐791‐7550 Improvements ‐ ‐ ‐ 24,000 24,000 ‐
605‐791‐7560 Machinery & Equipment Expense ‐ 29,114 9,635 506,000 506,000 62,000 605‐791 Total Capital $                 25,575 $                 29,114 $                 10,078 $               580,000 $                            ‐ $                             580,000 ‐ $                $               112,000 605‐791 TOTAL EXPENSES ‐ Collections $               979,403 $           1,024,203 $               718,098 $           1,535,823 $                  (8,532) $                 15,624 $           1,542,916 $           1,036,629 Enterprise
139

9.3.b
Packet Pg. 436
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Expenses ‐ Vegetation Management
605‐792‐6001 Salaries & Wages, Full‐Time $                             ‐ $                             ‐ $                             ‐ $ (29,001) 29,001 $ - $ - $ - $ 605‐792‐6002 Salaries & Wages, Part‐Time                                 ‐ ‐                        ‐ 5,236                                 ‐                                 ‐                                 18,000 605‐792‐6100 FICA/Medicare ‐ Employer ‐ ‐ 401 421 (421) ‐ 1,377605‐792‐6105 Retirement ‐ ‐ ‐ 2,285 (2,285) ‐ ‐ 605‐792‐6110 Worker's Compensation ‐ ‐ ‐ 3,701 (3,701) ‐ ‐ 605‐792‐6120 Medical Insurance ‐ ‐ ‐ 14,073 (14,073) ‐ ‐ 605‐792‐6123 OPEB ‐ ‐ ‐ 563 (563) ‐ ‐
605‐792‐6125 Dental Insurance ‐ ‐ ‐ 1,607 (1,607) ‐ ‐
605‐792‐6130 Vision Insurance ‐ ‐ ‐ 201 (201) ‐ ‐
605‐792‐6135 Life Insurance ‐ ‐ ‐ 256 (256) ‐ ‐605‐792 Total Salary & Benefits $                            ‐ $                            ‐ $                    5,636 $                 52,107 $                (52,107) $                            ‐ $                            ‐ $                 19,377 605‐792‐6240 General Contract Services $                             ‐ $                         20 $                    4,850 $ - 7,000 $ - $ 7,000 $ 7,000 $ 605‐792‐6315 Vehicle Maintenance                                 ‐ ‐                           500 357                           500                           500 605‐792‐6410 Departmental Supplies ‐ ‐ 625 1,500 1,500 1,500 605‐792‐6415 Small Tools/Shop Supplies ‐ ‐ ‐ 500 500 500 605‐792‐6425 Fuel ‐ ‐ ‐ 2,200 2,200 2,200
605‐792‐6430 Chemicals ‐ ‐ 7,142 42,000 42,000 42,000
605‐792‐6435 Safety Supplies ‐ ‐ 2,622 1,500 1,500 1,500 605‐792‐6440 Uniforms ‐ ‐ ‐ 800 800 800
605‐792‐6500 Rents & Leases ‐ Equipment ‐ ‐ ‐ 3,500 3,500 3,500 605‐792‐6610 Training & Travel ‐ ‐ ‐ 2,000 2,000 2,000
605‐792‐6625 Medical Services ‐ ‐ ‐ 150 150 150
605‐792‐6700 Telephone ‐ ‐ ‐ 600 600 600
605‐792 Total Operation & Maintenance $                            ‐ $                         20 $                 15,595 $                 62,250 $                            ‐ $                            ‐ $                 62,250 $                 62,250 605‐792‐7504 Vehicle $                        ‐ $                        ‐ $                        ‐ $                 30,000 $                        ‐ $                        ‐ $                 30,000 $                        ‐ 605‐792 Total Capital $                            ‐ $                            ‐ $                            ‐ $                 30,000 $                            ‐ $                            ‐ $                 30,000 $                            ‐ 605‐792 TOTAL EXPENSES ‐ Vegetation Management $                            ‐ $                         20 $                 21,231 $               144,357 $                (52,107) $                            ‐ $                 92,250 $                 81,627 605 TOTAL EXPENSES ‐ WWTP $           6,313,715 $           6,180,560 $           6,406,895 $           9,277,923 $                 89,645 $          (2,439,320) $           6,928,248 $           9,285,216 NET  REVENUE VS EXPENSES $          (1,542,264) $          (1,486,452) $          (1,853,184) $          (1,438,615) $                (89,645) $           2,385,451 $               857,191 $          (1,710,018) Enterprise
140

9.3.b
Packet Pg. 437
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Sewer Capital
606‐000‐5600 Interest Income $                 28,087 $                 15,999 $                    7,315 $                 15,999 $                             ‐ $                             ‐ $                 15,999 $                    7,315 606‐998‐5919 From Sewer Operations 320,000                                 200,000 ‐ 1,150,963 (1,027,001) 123,963 912,000 606‐998‐5911 From CFD‐Business Park 1,997,870 1,648,115 155,744 ‐                                 6,000,000 ‐ 606‐998‐5903 From Sewer Impact 34,489 ‐ 71,500 60,975 (25,000) 35,975 ‐ 606‐998‐5922 From Sewer Operations SRF Loan ‐ 20,000 2,000,000 (1,500,000) 500,000 2,000,000 606‐998‐5923 From CFD ‐ VOP 2018‐1 Infrastructure ‐ ‐ ‐                                 4,000,000 ‐ 606 Total Revenue $           2,380,446 $           1,664,114 $               454,559 $           3,227,937 $                             (2,552,001) ‐ $           $               675,937 $         12,919,315 Expenses(All Capitalized in GL)
606‐790‐7557 Pond #8 & #2 Inter‐Connection $                             ‐ $                             ‐ $                              100,000 ‐ $                $                              (100,000) ‐ $               $                             ‐ $                             ‐ 606‐790‐7558 Percolation Pond Rep. (#10‐18) ‐ ‐                                 150,000 ‐ (150,000)                                 150,000 ‐606‐790‐7559 Sycamore Avenue Sewer Manholes ‐ ‐ ‐ 50,000 50,000 ‐ 606‐790‐7576 WQCF Expansion Phase III ‐ ‐                                 403,962 ‐ 403,962 9,137,000 606‐790‐7600 South Ditch Clarifer ‐ Design ‐ ‐ ‐ 50,000 (50,000) ‐ 50,000 606‐790‐7601 South Ditch Clarifer ‐ Constr. ‐ ‐                                 250,000 ‐ (250,000) ‐ 250,000 606‐790‐7603 WWTP Admin Bldg 304 ‐                                 2,000,000 ‐ (1,500,000) 500,000 3,000,000 606‐790‐7629 SCADA @ WQCF Upgrade 152 896 ‐ ‐ ‐ ‐
606‐790‐7632 First Street Sewer Replacement ‐ ‐ ‐ 50,000 (50,000) ‐ ‐ 606‐790‐7633 Sewer Main Trunk Correction (Walnut Ave) ‐ ‐ ‐ 75,000 (75,000) ‐ ‐ 606‐790‐7634 WQCF Security & Access Improvements ‐ ‐ ‐ ‐ ‐ ‐ 606‐790‐7636 Clarifier improvements WQCF ‐ ‐ ‐ ‐ ‐ ‐
606‐790‐7637 North PLC Replacement ‐ ‐ ‐ 30,000 (30,000) ‐ ‐ 606‐790‐7638 Solids Thickening Pilot Testin ‐ ‐ ‐ 25,000 (25,000) ‐ 25,000 606‐790‐7639 Solids Dewatering Improvements ‐ ‐                                 137,000 ‐ (137,000) ‐ ‐ 606‐790‐7640 Ward Avenue Sewer Lift Station Rehab ‐ ‐                                 300,000 ‐ 300,000 300,000606‐790‐7641 East Las Palmas Sewer Line Extension ‐ ‐ ‐ 35,975 35,975 ‐606‐790‐7642 M Street Sewer Main Correction ‐ ‐                                 110,000 ‐ (110,000) ‐ ‐ 606 Total Capital $                       456 $                       896 $                             3,766,937 ‐ $            $                             (2,477,000) ‐ $           $           1,289,937 $         12,912,000 606 TOTAL EXPENSES ‐ Sewer Capital $                       456 $                       896 $                             3,766,937 ‐ $            $                             (2,477,000) ‐ $           $           1,289,937 $         12,912,000 606 NET  REVENUE VS EXPENSES $           2,379,990 $           1,663,218 $               454,559 $              (539,000) $                             (75,001) ‐ $                 $              (614,001) $                    7,315 Enterprise
141

9.3.b
Packet Pg. 438
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 PPFA Sewer ‐ Authority Bonds
607‐000‐5600 Interest Income $                    7,245 $                    6,428 $                    1,711 $                    6,428 $                             ‐ $                             ‐ $                    6,428 $                    1,711 607‐998‐5903 From Sewer Fund 216,142 110,030 96,254 215,228 215,228 210,832 607 Total Revenue $               223,387 $               116,459 $                 97,965 $               221,656 $                            ‐ $                             221,656 ‐ $                $               212,543 607‐000‐8000 Principal Expense $                             ‐ $                             ‐ $                              115,400 ‐ $                $                             ‐ $                              115,400 ‐ $                $               116,500 607‐000‐8100 Interest Expense 112,767 108,782 96,938 99,828 99,828 94,332 607 Total Debt Service $               112,767 $               108,782 $                 96,938 $               215,228 $                            ‐ $                             215,228 ‐ $                $               210,832 607 TOTAL EXPENSES ‐ PPFA Sewer Authority Bonds $               112,767 $               108,782 $                 96,938 $               215,228 $                            ‐ $                             215,228 ‐ $                $               210,832 607 NET  REVENUE VS EXPENSES $               110,620 $                    7,677 $                    1,027 $                    6,428 $                            ‐ $                            ‐ $                    6,428 $                    1,712 Enterprise
142

9.3.b
Packet Pg. 439
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Water
610‐000‐5147 Water Arrearage Grant ‐ State $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                 89,128 $                 89,128 $                             ‐ 610‐000‐5300 Administration Fee ‐ ‐ ‐ ‐ 3,474 3,474 ‐
610‐000‐5330 Water Service 4,486,037 5,419,426 6,178,859 6,922,150 6,922,150 7,355,251 610‐000‐5341 New Meters New Sites 29,746 54,531 88,984 70,000 23,683 14,872 108,555 70,000 610‐000‐5345 Back Flow Revenue 17,523 16,616 20,303 16,000 16,000 16,000 610‐000‐5350 Reconnection Fee 41,540 18,500 160 30,000 30,000 30,000 610‐000‐5355 Construction Water 38,980 25,696 49,364 20,000 20,378 8,344 48,722 20,000 610‐000‐5520 Code Enforcement 425 25 ‐ ‐ ‐ ‐
610‐000‐5600 Interest Income 33,521 47,160 22,936 47,160 47,160 22,936 610‐000‐5700 Late Fee 96,321 82,396 1,063 ‐ 13,733 13,733 50,000 610‐000‐5701 Credit Card Convenience Fee 53,525 42,868 ‐ 50,000 50,000 50,000 610‐000‐5710 Sale of Surplus/Salvage ‐ ‐ ‐ 1,000 1,000 1,000610‐000‐5790 Miscellaneous Revenue 604 2,620,014 41,712 100 3,000 3,100 100 610‐000‐5794 Salary Reimbursement ‐ ‐ ‐ 1,000 1,000 1,000 610‐000‐5796 Public Works Reimbursement 1,391 168 440 2,000 2,000 2,000 610‐000‐5799 Other Financing Sources ‐ ‐                                 1,930,000 ‐ (1,930,000)                                 1,930,000 ‐ 610 Total Revenue $           4,799,614 $           8,327,400 $           6,403,820 $           9,089,410 $                 47,061 $          (1,800,450) $           7,336,021 $           9,548,286 610‐998‐5900 From General Fund $                             ‐ $                             ‐ $                 80,144 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ 610‐998‐5901 From American Rescue Relief Fund ‐ ‐                                 172,396 ‐ (172,396) ‐ ‐ 610 Total Revenue ‐ Transfers From $                            ‐ $                            ‐ $                 80,144 $               172,396 $                             (172,396) ‐ $               $                            ‐ $                            ‐ 610 TOTAL REVENUE AND TRANSFERS IN $           4,799,614 $           8,327,400 $           6,483,964 $           9,261,806 $                 47,061 $          (1,972,846) $           7,336,021 $           9,548,286 Enterprise
143

9.3.b
Packet Pg. 440
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Expenses
610‐790‐6001 Salaries & Wages, Full‐Time $            1,195,651 $            1,197,382 $            1,281,209 $            1,342,099 $                 74,925 $                 27,954 $            1,444,978 $            1,997,843 610‐790‐6002 Salaries & Wages, Part‐Time 38,263 42,900 43,760 58,562 34,865 93,427 18,000 610‐790‐6005 Overtime 52,750 53,222 57,855 58,200 30,260 88,460 60,000 610‐790‐6009 Salaries & Wages, COVID 19 ‐ 12,750 10,293 ‐ ‐ ‐ ‐ 610‐790‐6011 Leave Payout ‐ 34,223 7,565 39,308 12,262 51,570 53,062 610‐790‐6100 FICA/Medicare ‐ Employer 18,309 19,252 20,747 25,354 3,298 210 28,861 31,985 610‐790‐6105 Retirement 402,120 390,580 273,695 264,103 (5,266) 1,482 260,319 348,934 610‐790‐6106 HRA 1,240 1,099 107 ‐ 2,811 2,811 2,829
610‐790‐6110 Worker's Compensation 86,959 72,471 64,571 102,159 45,346 3,092 150,597 143,279 610‐790‐6115 Unemployment Insurance 835 2,338 5,828 2,338 (436) 1,902 ‐ 610‐790‐6120 Medical Insurance 311,335 304,708 297,285 335,540 (27,785) 307,755 338,624 610‐790‐6123 Post Retirement Medical Insurance 61,922 155,176 158,478 13,957 1,083 15,039 16,317 610‐790‐6125 Dental Insurance 28,824 24,836 25,714 39,850 (5) 39,845 41,394 610‐790‐6130 Vision Insurance 4,730 4,792 4,338 4,985 16 5,001 5,828 610‐790‐6135 Life Insurance 5,848 5,958 6,080 6,067 (28) 6,039 5,992 610‐790‐6145 Tuition Reimbursement ‐ ‐ ‐ 1,000 (500) 500 1,000 610‐790‐6155 Def Compensation Match 188 847 759 ‐ 391 391 ‐ 610‐790‐6160 Compensated Absences (53,867) 58,104 14,659 ‐ ‐ ‐ ‐ 610‐790 Total Salary & Benefits $           2,155,108 $           2,380,638 $           2,272,945 $           2,293,521 $               171,236 $                 32,737 $           2,497,495 $           3,065,085 Enterprise
144

9.3.b
Packet Pg. 441
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 610‐790‐6200 Fiscal Service $                    5,991 $                    5,871 $                    8,368 $                    6,478 $                             ‐ $                             ‐ $                    6,478 $                    9,452 610‐790‐6205 Legal Services 12,958 28,824 7,257 16,000 16,000 20,000 610‐790‐6220 Technical Services 30,443 17,584 19,640 54,600 (3,000) 51,600 54,600 610‐790‐6221 Consulting Services 2,927 ‐ 875 5,000 (3,500) 1,500 5,000 610‐790‐6222 IT Services 87,676 37,986 40,973 31,433 31,433 33,665 610‐790‐6240 General Contract Services 26,946 45,488 45,065 52,100 14,500 66,600 53,100 610‐790‐6250 Insurance 114,358 125,233 166,466 217,541 (14,500) 203,041 254,709 610‐790‐6300 Equipment Maintenance 36,835 100,468 54,665 63,805 63,805 74,155 610‐790‐6305 Building Maintenance 853 1,219 1,181 1,000 1,000 1,000 610‐790‐6310 Facility Maintenance 5,424 1,475 7,175 3,000 3,000 3,000 610‐790‐6315 Vehicle Maintenance 23,116 27,471 27,130 29,000 (2,000) 27,000 29,000 610‐790‐6400 Office Supplies 5,333 5,486 5,589 4,000 2,000 6,000 6,000 610‐790‐6405 Postage 15,669 15,886 16,605 15,000 3,000 18,000 16,000 610‐790‐6410 Departmental Supplies 43,709 56,368 60,807 58,000 58,000 58,000 610‐790‐6411 New Meters ‐ New Sites 25,881 73,984 71,212 50,000 50,000 70,000 610‐790‐6415 Small Tools/Shop Supplies 3,400 3,773 5,471 4,567 4,567 4,567 610‐790‐6425 Fuel 28,151 28,481 32,554 27,500 5,000 32,500 30,000 610‐790‐6430 Chemicals 28,097 16,664 16,378 33,000 (5,000) 28,000 36,000 610‐790‐6435 Safety Supplies 5,967 3,265 3,547 4,500 4,500 4,500 610‐790‐6436 Electrical Supplies 19,274 22,668 23,158 27,650 27,650 10,000 610‐790‐6440 Uniforms 9,907 8,931 9,522 6,800 6,800 6,800 610‐790‐6500 Rents & Leases, Equipment 10,862 9,249 9,835 15,421 15,421 15,146 610‐790‐6600 Printing ‐ ‐ ‐ 3,000 3,000 3,000
610‐790‐6605 Advertising 1,699 767 1,888 5,000 5,000 5,000 610‐790‐6610 Training & Travel 12,368 6,437 3,893 12,264 12,264 12,264 610‐790‐6620 Due & Publications 5,917 5,758 6,152 11,000 (1,200) 9,800 11,000610‐790‐6625 Medical Services 939 942 1,332 1,000 1,000 1,000 610‐790‐6635 Bank Service Charge 47,054 60,677 82,408 67,400 67,400 67,400 610‐790‐6700 Telephone 16,188 19,645 21,747 12,000 5,000 17,000 12,000 610‐790‐6730 Utilities ‐ Wells 316,187 327,590 361,266 350,000 (10,700) 339,300 350,000 610‐790‐6760 Permits & Fees 25,503 30,372 27,585 28,700 5,700 34,400 28,700 610‐790‐6895 Depreciation Expense 1,036,417 1,045,671 1,045,942 ‐ ‐ ‐ 610‐000‐6995 Capital Contrib to City Patt ‐ 6,514 ‐ ‐ ‐ ‐ 610‐790 Total Operation & Maintenance $           2,006,049 $           2,140,746 $           2,185,684 $           1,216,759 $                            ‐ $                  (4,700) $           1,212,059 $           1,285,058 Enterprise
145

9.3.b
Packet Pg. 442
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 610‐790‐7501 Computer Equipment $                    2,799 $                    4,166 $                    5,046 $                             ‐ $                             ‐ $                    1,200 $                    1,200 $                             ‐ 610‐790‐7504 Equipment ‐ ‐ 442 ‐ ‐ ‐
610‐790‐7506 Vehicle 12,851 ‐ ‐ 45,000 3,500 48,500 50,000 610‐790‐7550 Improvements Expense ‐ 3,999 50,000 56,000 56,000 98,000 610‐790‐7560 Machinery & Equipment Expense 2,697 3,441 ‐ ‐ ‐ ‐ 610‐790 Total Capital $                 18,348 $                 11,606 $                 55,488 $               101,000 $                            ‐ $                    4,700 $               105,700 $               148,000 610‐000‐8200 Cost of Issuance $                    2,976 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ 610‐790 Total Debt Service $                    2,976 $                            ‐ $                            ‐ $                            ‐ $                            ‐ $                            ‐ $                            ‐ $                            ‐ 610‐999‐9000 To General Fund $               543,759 $               570,217 $               573,639 $               631,850 $                             ‐ $                              631,850 ‐ $                $               783,026 610‐999‐9012 To Streets Fund ‐ ‐ ‐ ‐ ‐ ‐
610‐999‐9013 To Water Capital                                 499,321 ‐ 398,196 1,160,000 (255,000) 905,000 216,000 610‐999‐9015 To PPFA Water ‐ Authority Bonds 635,580 534,714 890,844 889,294 889,294 848,706 610‐999‐9016 To Sewer Operation Fund ‐ ‐ ‐ 76,539 76,539 42,162 610‐999‐9017 To Garbage fund ‐ ‐ ‐ 7,500 7,500 ‐
610‐795 Total Transfers $           1,179,339 $           1,604,252 $           1,862,679 $           2,765,183 $                             (255,000) ‐ $               $           2,510,183 $           1,889,894 610‐790/795 TOTAL EXPENSES ‐ Water $           5,361,819 $           6,137,243 $           6,376,797 $           6,376,464 $               171,236 $              (222,263) $           6,325,437 $           6,388,037 NET  REVENUE VS EXPENSES $              (562,205) $           2,190,158 $               107,167 $           2,885,342 $              (124,175) $          (1,750,583) $           1,010,584 $           3,160,249 Enterprise
146

9.3.b
Packet Pg. 443
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 Water Capital
611‐000‐5600 Interest Income $                 50,780 $                 59,581 $                    2,987 $                 59,581 $                             ‐ $                             ‐ $                 59,581 $                    2,987 611‐000‐5311 Grant ‐ 8,493 ‐ ‐ ‐ ‐
611 Total Revenue $                 50,780 $                 68,075 $                    2,987 $                 59,581 $                            ‐ $                            ‐ $                 59,581 $                    2,987 611‐998‐5919 Transfer from Water Operations $                              499,321 ‐ $                $               398,196 $            1,160,000 $                              (255,000) ‐ $               $               905,000 $               216,000 611‐998‐5920 Transfer from Land/Water AquisitionFund 299,832 ‐ ‐ ‐ ‐ ‐ 611‐998‐5911 From CFD‐Business Park 1,852,666 ‐ ‐ ‐ ‐ ‐ 611‐998‐5918 From Water Impact Fee Fund ‐ ‐ ‐ 55,138 159,104 214,242 950,000 611‐998‐5923 From Water Rev Bonds Proj Fund                                 9,594,222 ‐                                 4,235,616 ‐ (1,833,978) 2,401,638 6,329,625611‐998‐5924 From Measure L Fund ‐ 86,858 ‐ ‐ ‐ 13,000 611 Total Revenue ‐ Transfers From $           2,152,498 $         10,180,401 $               398,196 $           5,450,754 $                             (1,929,874) ‐ $           $           3,520,880 $           7,508,625 611 TOTAL REVENUE AND TRANSFERS IN $           2,203,278 $         10,248,476 $               401,183 $           5,510,335 $                             (1,929,874) ‐ $           $           3,580,461 $           7,511,612 (All Capitalized in GL)
611‐790‐7555 Kinshire Way (WM‐1B) ‐ Construction $                             ‐ $                             ‐ $                              1,511,223 ‐ $             $                              (1,208,978) ‐ $           $               302,245 $            2,054,625 611‐790‐7586 Water Management Activities ‐ ‐ ‐ 189,000 189,000 175,000 611‐790‐7606 Well #14 Site Improvement ‐ ‐                                 1,250,000 ‐ (625,000) 625,000 3,125,000 611‐790‐7617 Well #14 Design & Construction ‐ ‐ ‐ ‐ ‐ ‐ 611‐790‐7623 Meter Replacement Program ‐ ‐                                 1,155,000 ‐ (200,000) 955,000 3,100,000 611‐790‐7624 Kinshire Way Waterline Replacement Project ‐ ‐                                 1,190,292 ‐ 1,190,292 ‐ 611‐790‐7629 BMP Implementation ‐ ‐ ‐ 23,000 23,000 28,000 611‐790‐7633 Gateway Storage Tank ‐ ‐ ‐ 60,000 (55,000) 5,000 ‐611‐790‐7636 Kinshire Way (WM‐1B) ‐ Design ‐ ‐ ‐ 17,100 17,100 26,000 611‐790‐7638 East Las Palmas Water Line Extension ‐ ‐ ‐ 55,138 159,105 214,243 ‐ 611‐790‐7639 Non‐Potable‐ Phase 1 ‐ ‐ ‐ ‐                                 225,000 ‐ 611‐790‐7640 Non‐Potable‐ Phase 6 ‐ ‐ ‐ ‐                                 250,000 ‐ 611‐790‐7641 New percolation ponds ‐ ‐ ‐ ‐                                 475,000 ‐ 611 Total Capital $                            ‐ $                            ‐ $                             5,450,753 ‐ $            $                             (1,929,874) ‐ $           $           3,520,879 $         10,608,625 611‐999‐9013 To Measure L Fund $                        ‐ $                        ‐ $                 86,858 $                        ‐ $                        ‐ $                        ‐ $                        ‐ $            1,983,898 611‐999‐9015 To PPFA Water Authority ‐ 12,330 1,191 ‐ ‐ ‐611 Total Transfers $                            ‐ $                 12,330 $                 88,049 $                            ‐ $                            ‐ $                            ‐ $                             1,983,898 ‐ $ 611 TOTAL EXPENSES ‐ Water Capital $                            ‐ $                 12,330 $                 88,049 $           5,450,753 $                             (1,929,874) ‐ $           $           3,520,879 $         12,592,523611 NET  REVENUE VS EXPENSES $           2,203,278 $         10,236,146 $               313,134 $                 59,582 $                            ‐ $                          (1) $                 59,582 $          (5,080,911) Enterprise
147

9.3.b
Packet Pg. 444
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Audited
Account    As of: Mid‐Year  Year‐End ProjectedNumber Description 2018‐19 2019‐20 2020‐21 Budget Adjustment Adjustment Budget  Budget Actual Actual Actual 2021‐22 2021‐22 2021‐22 2021‐22 2022‐23 PPFA Water ‐ Authority Bonds
612‐000‐5600 Interest Income $                 15,914 $                 45,703 $                    1,382 $                 45,703 $                        ‐ $                        ‐ $                 45,703 1,382 612‐998‐5919 From Water Operations Fund 635,580 547,044 892,035 889,294 889,294 848,706 612 Total Revenue $               651,494 $               592,747 $               893,417 $               934,997 $                            ‐ $                             934,997 ‐ $                $               850,088 612‐000‐6200 Fiscal Services $                             ‐ $                         48 $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ $                             ‐ 612‐000‐8003 Principal Exp Water 2019 A&B ‐ ‐                                 315,000 ‐ 315,000 330,000 612‐000‐8100 Interest Expense 403,791 323,395 304,400 ‐ ‐ ‐ 612‐000‐8101 Interest Expense 2019A ‐ ‐                                 316,694 ‐ 316,694 300,487 612‐000‐8102 Interest Expense 2019B                                 183,104 ‐ 237,885 257,600 257,600 218,219 612‐000‐8200 Costs of Issuance                                 365,384 ‐ ‐ ‐ ‐ ‐ 612 Total Debt Service $               403,791 $               871,931 $               542,285 $               889,294 $                            ‐ $                             889,294 ‐ $                $               848,706 612‐999‐9001 Transfer to Project Fund $                              9,594,222 ‐ $             $                              4,235,616 ‐ $             $                              (1,833,978) ‐ $           $            2,401,638 $            6,329,625 612 Total Capital/Transfers $                             9,594,222 ‐ $            $                             4,235,616 ‐ $            $                             (1,833,978) ‐ $           $           2,401,638 $           6,329,625 612 TOTAL EXPENSES ‐ PPFA Water  Authority Bonds $               403,791 $         10,466,153 $               542,285 $           5,124,910 $                             (1,833,978) ‐ $           $           3,290,932 $           7,178,331 612 NET  REVENUE VS EXPENSES $               247,704 $          (9,873,406) $               351,132 $          (4,189,913) $                             1,833,978 ‐ $            $          (2,355,934) $          (6,328,243) GRAND TOTAL EXPENSES $         15,292,130 $         26,370,326 $         16,862,963 $         33,861,423 $               380,573 $          (8,892,047) $         25,349,948 $         53,220,330 TOTAL REVENUE $         18,279,157 $         29,039,263 $         16,469,796 $         30,771,349 $               112,061 $          (6,550,316) $         24,333,094 $         42,679,718 NET REVENUE VS EXPENSES $           2,987,027 $           2,668,937 $              (393,167) $          (3,090,074) $              (268,511) $           2,341,731 $          (1,016,854) $        (10,540,612) Enterprise
148

9.3.b
Packet Pg. 445
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other

AUTHORIZED

FULL TIME AND
PART
TIME

POSITIONS

9.3.b
Packet Pg. 446
Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Regular Full Time Positions Number Number Number Number Authorized Authorized Authorized Authorized Approved FY22-23 Modifications Adopted
2018-19 2019-20 FY20-21 FY21-22
Administration
City Manager 1 1 1 1 1 $ 15,069 $ 18,411
Program Manager 0 0 0 0 1 1 $ 8,552 $ 10,395
Human Resources Director 1 1 1 1 1 $ 10,671 $ 14,227
Human Resources Manager 0 0 0 0 0 $ 6,403 $ 7,783
City Clerk 1 1 1 1 1 $ 9,866 $ 11,139
HR Analyst 1 1 1 1 1 2 $ 5,768 $ 7,011
Executive Administrative Assistant Confidential 1 1 1 1 1 $ 4,556 $ 5,538 Secretary - Confidential Reclassified to Exc. Admin Assistant 0 0 0 0 0 $ 4,295 $ 5,221 Deputy City Clerk 0 1 1 1 1 $ 5,588 $ 6,792
Administrative Assistant Reclassified to Deputy City Clerk 1 0 0 0 0 $ 3,677 $ 4,468 IT Manager 0 1 1 1 1 $ 8,552 $ 10,395
IT Technician II 0 1 1 1 1 $ 5,496 $ 6,680
6 8 8 8 10
Finance
Finance Director 1 1 1 1 1 $ 9,866 $ 13,155
Supervising Accountant 1 1 1 1 1 $ 6,394 $ 7,772
Revenue & Utility Billing Manager 1 1 1 1 1 $ 6,394 $ 7,772 Accounting Manager 0 0 0 0 1 1 $ 6,713 $ 8,160
Accountant 1 1 2 2 2 $ 5,560 $ 6,758
Accounting Technician 1 1 1 1 1 $ 4,409 $ 5,360
Account Clerk, Senior Promotion to Senior 3 3 3 4 4 $ 3,627 $ 4,409 Account Clerk 3 3 2 1 1 2 $ 3,133 $ 3,808
11 11 11 11 13
Recreation & Community Services
Recreation & Community Services Director 1 1 1 1 1 $ 9,866 $ 13,155 Recreation & Community Services Manager 1 1 1 1 1 $ 6,713 $ 8,160 Recreation & Community Services Supervisor 1 4 4 4 4 $ 4,979 $ 6,052 Account Clerk, Senior 0 0 0 0 0 $ 3,627 $ 4,409
Recreation Coordinator II 3 0 0 0 0 $ 3,715 $ 4,516
Recreation Coordinator I 1 0 0 0 0 $ 3,369 $ 4,095
Account Clerk 2 2 2 2 2 $ 3,133 $ 3,808
Administrative Assistant II New - (Vacant) 1 1 $ 4,095 $ 4,978 Facilities & Maintenance Supervisor 1 1 1 0 0 $ 5,626 $ 6,838 Facilities Superintendent Reclassed from F&M Supervisor - (Vacant) 1 1 $ 6,462 $ 7,854 Maintenance Worker III 1 1 1 1 1 $ 4,300 $ 5,227
Maintenance Worker II 0 0 1 1 1 $ 3,899 $ 4,739
Maintenance Worker I 1 1 0 0 1 1 $ 3,538 $ 4,301
12 11 11 12 13

Fire
Chief 1 1 1 1 1 $ 9,866 $ 13,155
Division Chief Position Vacant - (1) 2 2 2 2 1 3 $ 8,515 $ 10,350 Fire Captain - Paramedic 2 2 2 2 1 3 $ 6,969 $ 9,402
Fire Captain 4 4 4 4 4 $ 6,335 $ 8,548
Fire Engineer - Paramedic 1 1 1 1 1 $ 6,097 $ 8,227
Fire Engineer 5 5 5 5 5 $ 5,543 $ 7,479
Fire Fighters - Paramedic Position Vacant - (1) 6 6 6 6 3 9 $ 5,182 $ 6,991 Fire Fighters 0 0 0 0 0 $ 4,711 $ 6,356
Fire Marshall 0 0 0 0 0 $ 7,151 $ 8,693
Fire Prevention Specialist 1 1 1 1 1 $ 5,307 $ 6,450
Administrative Manager 1 1 1 1 1 $ 5,767 $ 7,010
Administrative Assistant II Name Change only 1 1 1 1 1 $ 4,095 $ 4,978 24 24 24 24 29
Community Development
Community Development Director 1 1 1 1 1 $ 9,866 $ 13,155 Code Enforcement Officer II 1 1 1 1 1 $ 4,409 $ 5,360
Code Enforcement Officer I 1 1 1 1 1 2 $ 3,809 $ 4,630
3 3 3 3 4
Planning
Planner 1 1 1 1 1 $ 8,669 $ 10,537
Associate Planner 1 1 1 1 1 $ 5,776 $ 7,021
Planning Technician II 2 2 2 2 2 $ 3,899 $ 4,739
4 4 4 4 4
Engineering, Building & Capital Projects
Director of Engineering 1 1 1 1 1 $ 9,866 $ 13,155
Associate Engineer 1 1 1 1 1 $ 6,906 $ 8,394
Assistant Engineer 1 1 1 1 1 $ 6,578 $ 7,995
Administrative Assistant I Name Change only 1 1 1 1 1 $ 3,538 $ 4,301 4 4 4 4 4
Capital Projects
Capital Project Manager 1 1 1 1 1 $ 7,942 $ 9,653
Building & Permits
Permit Technician II 1 1 1 1 1 $ 3,899 $ 4,739
Permit Technician I 0 0 2 2 2 $ 3,369 $ 4,095
1 1 3 3 3
2022-23

CITY OF PATTERSON
AUTHORIZED POSITIONS - Salary Schedule
2022-23
Monthly Range
149

9.3.b
Packet Pg. 447 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Number Number Number Number
Authorized Authorized Authorized Authorized Approved FY22-23 Modifications Adopted
2018-19 2019-20 FY20-21 FY21-22
Public Works
Director of Public Works 1 1 1 1 1 $ 10,131 $ 13,507
Deputy Director of Public Works Ops & Maint 1 1 1 1 1 2 $ 8,723 $ 10,603 Sr. Administrative Manager 1 1 1 1 1 $ 8,109 $ 9,857
Public Works Inspector III 1 1 1 1 1 $ 4,746 $ 5,769
Public Works Inspector II 1 1 1 1 2 $ 4,300 $ 5,227
Public Works Inspector I 1 0 0 0 0 $ 3,899 $ 4,739
Management Analyst 3 3 3 3 3 $ 6,056 $ 7,361
Administrative Assistant II Name Change only 2 2 2 2 2 $ 4,095 $ 4,978 Environmental Compliance Specialist New - (Vacant) 0 0 0 1 2 3 $ 4,300 $ 5,227 Maintenace Worker I 1 1 1 1 1 $ 3,538 $ 4,301
11 11 11 12 16
Equipment Mechanic
Mechanic - Crew Leader 1 1 1 1 1 $ 4,860 $ 5,907
Mechanic II Position Vacant - (1) 1 1 1 1 1 2 $ 4,409 $ 5,360 Mechanic I 0 0 0 0 0 $ 3,809 $ 4,630
2 2 2 2 3
Building Maintenance
Maintenance Worker II 1 1 0 0 0 $ 3,899 $ 4,739
Maintenance Worker I 1 1 2 2 2 $ 3,538 $ 4,301
2 2 2 2 2
Parks
Parks Supervisor 1 1 1 1 1 $ 5,626 $ 6,838
Maintenance Worker III 4 5 4 4 4 $ 4,300 $ 5,227
Maintenance Worker II Promotion to MW II 3 3 3 4 4 $ 3,899 $ 4,739 Maintenance Worker I 3 1 2 1 2 3 $ 3,538 $ 4,301
11 10 10 10 12
Streets
Public Works Supervisor - Streets 0.5 0.5 0.5 0.5 0.5 $ 5,626 $ 6,838 Maintenance Worker III Promotion to MW III 1 1 $ 4,300 $ 5,227 Maintenance Worker II 1 2 2 1 1 $ 3,899 $ 4,739
Maintenance Worker I 1 0 1 1 1 2 $ 3,538 $ 4,301

2.5 2.5 3.5 3.5 4.5
Urban Forestry
Public Works Supervisor - Tree 1 1 1 1 1 $ 5,626 $ 6,838 Maintenance Worker III 1 1 0 0 0 $ 4,300 $ 5,227
Maintenance Worker II Promotion to MW II - Vacant (1) 1 1 1 4 1 5 $ 3,899 $ 4,739 Maintenance Worker I 2 2 3 0 0 $ 3,538 $ 4,301
5 5 5 5 6
Water
Public Works Supervisor - Water 1 1 1 1 1 $ 5,626 $ 6,838 Water Operator III Position Reclass - Vacant(1) 4 4 4 3 3 $ 4,514 $ 5,487 Water Operator II Position Reclass 0 1 1 0 0 $ 4,095 $ 4,978 Water Operator I 1 0 0 0 0 $ 3,715 $ 4,516
Maintenance Worker III Position Reclass - Correction 1 1 $ 4,300 $ 5,227 Maintenance Worker II Employee Transfer 1 1 $ 3,899 $ 4,739 Electrical & Instrumentation Manager 0.5 0.5 0.5 0.5 0.5 $ 7,372 $ 8,960 Electrician - Crew Leader 0 0 0 0 0.0 $ 4,860 $ 5,907
Electrician Technician II 0.5 0.5 0.5 0.5 0.5 $ 4,409 $ 5,360 7 7 7 7 7
Sewer
Wastewater Manager 1 1 1 1 1 $ 7,372 $ 8,960
Chief Waste Water Operator 1 1 1 1 1 $ 5,763 $ 7,005
Wastewater Operator III Promotion to WW Op. III 2 2 0 1 1 $ 4,628 $ 5,625 Wastewater Operator II Promotion to WW Op. II 1 1 1 1 1 2 $ 4,199 $ 5,104 Wastewater Operator I 1 1 1 0 0 $ 3,809 $ 4,630
Wastewater Operator in Training 0 0 2 2 2 $ 3,453 $ 4,198 Electrical & Instrumentation Manager 0.5 0.5 0.5 0.5 0.5 $ 7,372 $ 8,960 Electrician - Crew Leader 0 0 0 0 0.0 $ 4,860 $ 5,907
Electrician Technician II 0.5 0.5 0.5 0.5 0.5 $ 4,409 $ 5,360 Maintenance Worker I 0 0 0 0 3 3 $ 3,538 $ 4,301
7 7 7 7 11
Collection
Public Works Supervisor - Collections 0.5 0.5 0.5 0.5 0.5 $ 5,626 $ 6,838 Maintenance Worker III 3 3 3 4 4 $ 4,300 $ 5,227
Maintenance Worker II 0 0 0 0 0 $ 3,899 $ 4,739
Maintenance Worker I Promotion to MW III 0 1 1 0 0 $ 3,538 $ 4,301 4 5 5 5 4.5
Total Allocated Positions 117 118 119 121 24 147
Incentives Available: Specified by MOU
Certificate Pay - 1% to 4% Educational Incentives up to 3% Pay for Performance - Not Available
Monthly Range
2022-23
150

9.3.b
Packet Pg. 448 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Number Number Number Number
Authorized Authorized Authorized Authorized FY22-23
Modifications Count
18-19 19-20 20-21 21-22
Finance

Operations
Accountant 0001 1
Account Clerk 1110 0
111101
Public Works

Parks
Maintenace Worker 3369 9
Streets
Maintenace Worker 0011 1
Urban Forestry
Maintenace Worker 0000 0
Building Maintenance
Maintenace Worker 1111 1
Facility Custodian 0 0 0 3 (1.00) 2
1 1 1 4 -1.00 3
Garbage
Environmental Compliance Specialist 0.5 0.5 0.5 1 1.0
Maintenance Worker 3.5 3.5 3.5 1.5 1.5
Student Intern 0.5 0.5 0 0.5 0.5

4.5 4.5 4 3 0 3.0
Sewer
Environmental Compliance Specialist 0.5 0.5 0.5 0.5 0.50 1 Maintenance Worker - Veg. Management 10 0
Maintenance Worker 0011 1

0.5 0.5 2.5 1.5 0.50 2
Water
Environmental Compliance Specialist 1 1 1 0.5 0.50 1
Maintenance Worker 0.5 0.5 0.5 0.5 0.5
Student Intern 0.5 0.5 0 0.5 0.50 1
Water Operator 1110 0
3 3 2.5 1.5 1.00 2.5
Recreation
Administration
Maintenance Worker 0.5 0.5 0.5 0 0
Custodian 0.35 0.35 0.35 0.35 0.50 0.85
Admin Assistant 0001 1
Specialist 1 1 1 0 1.00 1

1.85 1.85 1.85 1.35 1.50 2.85
Aquatics
Maintenance Worker 0.5 0.5 0.5 0 0.00
Custodian 0.65 0.65 0.65 1.15 1.15
Cashier 6 6 5 2 6.00 8
Lifeguard 29 29 23 19 11.00 30
Pool manager 3 3 3 2 1.00 3
Recreation Leader 1 1 1 0.67 2.33 3
Recreation Specialist 2210 0
Senior Lifeguard 0 0 0 0 5.00 5
Swim Coach 1110 0
Swim Instructor 7 7 6 6 3.00 9

50.15 50.15 41.15 30.82 28.33 59.15
Hammon Senior Center
Recreation Leader 0.25 0.25 0.25 0.5 0.5
Recreation Leader Programs 0.25 1.75 2
Facility Attendant Programs 0.5 2.50 3
Recreation Specialist Programs 11
Recreation Specialist Clerical 11
Facility Custodian 1.5 0.50 2
Recreation Specialist 1111 1

1.25 1.25 1.25 5.75 4.75 10.5

CITY OF PATTERSON

AUTHORIZED POSITIONS - PART TIME EMPLOYEES
2022-23
151

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Packet Pg. 449 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Number Number Number Number
Authorized Authorized Authorized Authorized FY22-23
Modifications Count
18-19 19-20 20-21 21-22
Recreation (Cont.)
Sports Park
Maintenance Worker 1111 1
Facility Custodian 1 1.00 2
Recreation Leader 1111 1
Recreation Specialist 0000 0
2 2 2 3 1.00 4
Teen Center
Recreation Leader 0000 0
Youth Development & Camps
Recreation Specialist 1110 0
Programs
Recreation Leader 0.5 0.5 0.5 0 1.00 1
Recreation Specialist 2 2 2 0 1.00 1

2.5 2.5 2.5 0 2.00 2
Youth Development & Camps Programs
Lead Recreation Leader 2 2 2 1 3.00 4
Recreation Specialist 1112 2
Recreation Leader 6.25 6.25 5.25 5.9 4.00 9.9

9.25 9.25 8.25 8.9 7.00 15.9

Sports - Programs
Recreation Leader 13.25 13.25 8.25 11.9 4.00 15.9
Facility Attendant 0.5 2.50 3
Recreation Specialist 8883 3
Maintenance Worker 2220 0
Sports Official 1111 1

24.25 24.25 19.25 16.4 6.50 22.90
Teen Center - Programs
Recreation Leader 0.75 0.75 0.75 0.75 0.75
Crossing Guards - Programs
Crossing Guards 0 0 5 12 12
Recreation Specialist 1 1
0 0 5 13 0 13
Total Allocated Positions 106 106 96 101 52 153
2022-23

CITY OF PATTERSON

AUTHORIZED POSITIONS - PART TIME EMPLOYEES
152

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Packet Pg. 450 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202)

LOCAL GOVERNMENT

GLOSSARY AND ACRONYMS

9.3.b
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Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Local Government Glossary and Acronyms
AD&D: Accidental Death and Dismemberment Insurance
ACCRUAL BASIS OF ACCOUNTING: A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent.

ACTUAL: Actual level of revenues or expenditures in the fiscal year noted.

APPROPRIATION: An authorization by the City Council to make expenditures and to incur obligations for a specific purpose.

APPROVED BUDGET: The approved budget is the annual City budget approved by the City Council for expenditures on or before June 30.

ASSESSED VALUATION (AV): The dollar value of real or other property set as a basis for levying property taxes by the County assessor.

ASSESSMENT: Revenue collected for City services which benefit properties in specific areas or districts.

ASSETS: Property owned by the City for which a monetary value has been established.

AUTHORIZED POSITIONS: Positions approved by the City Council which may or may not have funding (see Budgeted Positions).

AVAILABLE BALANCE: The unreserved, undesignated portion of fund balance available for future operations. For Enterprise funds, fund balance represents the current working capital portion of the fund’s equity, which excludes capital assets, long-term debt, and other non-current items.

BALANCED BUDGET: The budget for a fund is balances when total budgeted resources, including revenues, transfers in from other funds, and unallocated fund balance from previous years meet or exceed total budgeted uses of resources, including expenditures and transfer out to other funds.

BASIS OF ACCOUNTING: Refers to when revenues, expenses, expenditures and transfers are recognized and reported. The budgetary basis of accounting for all the funds is modified accrual, with a focus on current financial resources.

BEGINNING/ENDING FUND BALANCE: Resources available in a fund after payment of prior/current year expenses.

BOND: A certificate of debt issued by an entity, guaranteeing payment of the original investment plus interest, by a specified future date. Bonds are typically used for long-term debt to pay for specific capital expenditures.

BROWN ACT: This Act governs the conduct of public meetings (California Government Code 54953).

BUDGET: An annual plan of financial operation embodying an estimate of proposed expenditures and the estimated means of financing them. The approved budget is authorized by City Council action and thus specifies the legal spending limits for the fiscal year.

BUDGET HEARING: A public meeting to allow citizens to comment of a proposed budget.

BUDGETED POSITIONS: The number of full-time equivalent positions to be funded in the budget.

CalPERS: California Public Employees’ Retirement System 153

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Packet Pg. 452 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202) Local Government Glossary and Acronyms
CALTRANS: California Department of Transportation
CAPITAL BUDGET: A budget that appropriates the first year of the multi-year Capital Improvement Program.

CAPITAL IMPROVEMENT PROGRAM (CIP): An on-going five year plan of single and multiple year capital expenditures which is updated annually.

CAPITAL OUTLAY: Expenditures for tangible property of relatively permanent nature CONTINGENCY: A budgetary reserve set aside for emergencies or unforeseen expenditures.

COPS: Citizen’s Option for Public Safety – AB 3229 funds allocated to California counties for public safety.

CPI: Consumer Price Index, measure of inflation in area of consumer products.

DEBT SERVICE: Payment of interest and principal on an obligation resulting from the issuance of bonds and notes.

DEPARTMENT: A major organizational unit of the City that has management responsibility for related operations.

DIVISION: A sub-unit of a department which encompasses more specific functions of that department and may consist of several activities.

FINAL BUDGET: The approved revenue and expenditure budget as appropriated.

FISCAL YEAR: The 12-month period designated as the budget year from July 1 through June 30.

FLSA: Fair Labor Standards Act
FULL TIME EQUIVALENT: The decimal equivalent of a part-time position converted to a full time basis, i.e. one person working half-time would count as 0.5 FTE.

FUND: A set of inter-related accounts to record revenues and expenditures associated with a specific purpose.

FUND BALANCE: In the governmental fund types, the unreserved fund balance is the excess of current sources of funds over current uses of funds. This amount does not include amount designated for future uses as specified by management.

GAAP: Generally Accepted Accounting Principles. The guidelines established for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time.

GASB: Governmental Accounting Standards Board
GENERAL OBLIGATION BOND: A bond backed by the full faith and credit of the issuing government. In California, local governments can only issue such bonds with voter approval subject to a legal debt limit.

OPERATING BUDGET: Annual appropriation of funds for on-going program costs, including personnel, operations, capital outlay and debt service.

OPERATING TRANSFERS: Transfers from a fund receiving revenue to a fund which will expend the resources.
154

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Packet Pg. 453 Attachment: Adopted Budget FY 2022-23 (Resolution No. 2022-38 Adopting General Fund and All Other Funds Budgets for Fiscal Year 202)