Patterson City Council
March 18, 2025

Account Number Account Name
6 Months of Salary Savings /
Salary Adjustments CAP Implementation Mid-Year Requests Total Mid-Year Activity Comments 100-000-5020 Sales & Use Tax - - 70,000.00 70,000.00 Adjustment to Sales Tax Revenue Projection 100-000-5310 Developer Reimbursement - - (528,040.01) (528,040.01) Increase Reimbursement amount to match expenditures 100-100-6001 Salaries & Wages, Full-Time 13,848.56 355,783.36 369,631.92 100-100-6011 Leave Payout - 11,185.79 11,185.79
100-100-6100 FICA/Medicare - Employer - 5,321.06 5,321.06 100-100-6105 Retirement - 56,457.74 56,457.74
100-100-6110 Worker's Compensation - 11,324.90 11,324.90 100-100-6120 Medical Insurance - 73,062.14 73,062.14
100-100-6123 Post Retirement Medical Insur. - 2,133.60 2,133.60 100-100-6125 Dental Insurance - 6,092.03 6,092.03
100-100-6130 Vision Insurance - 762.00 762.00
100-100-6135 Life Insurance - 6,270.96 6,270.96
100-200-6001 Salaries & Wages, Full-Time (14,081.98) 130,216.46 116,134.49 100-200-6002 Salaries & Wages, Part-Time - 6,755.24 6,755.24 100-200-6011 Leave Payout - 2,745.29 2,745.29
100-200-6100 FICA/Medicare - Employer - 2,444.72 2,444.72 100-200-6105 Retirement - 19,701.50 19,701.50
100-200-6110 Worker's Compensation - 4,144.91 4,144.91
100-200-6120 Medical Insurance - 25,584.78 25,584.78
100-200-6123 Post Retirement Medical Insur. - 1,287.89 1,287.89 100-200-6125 Dental Insurance - 3,677.29 3,677.29
100-200-6130 Vision Insurance - 459.96 459.96
100-200-6135 Life Insurance - 1,387.86 1,387.86
100-300-6001 Salaries & Wages, Full-Time (8,205.34) - (8,205.34) 100-300-6210 Planning Services - - 85,772.50 85,772.50 Change order for additional work to complete housing element update 100-305-6001 Salaries & Wages, Full-Time (80,144.98) - (80,144.98) 100-310-6001 Salaries & Wages, Full-Time 1,477.35 - 1,477.35 100-400-6001 Salaries & Wages, Full-Time 11,417.32 - 11,417.32 100-400-6310 Facility Maintenance - - 10,000.00 10,000.00 Increase in funds to repair various items at Fire Station 51 100-500-7560 Machinery & Equipment Expense - - 40,000.00 40,000.00 Replace fencing around current Police Department Modulars 100-600-6001 Salaries & Wages, Full-Time (63,412.16) - (63,412.16) 100-605-6001 Salaries & Wages, Full-Time (35,699.49) - (35,699.49) 100-606-6001 Salaries & Wages, Full-Time (608.61) - (608.61) 100-607-6001 Salaries & Wages, Full-Time (2,740.45) - (2,740.45) 100-610-6001 Salaries & Wages, Full-Time (29,037.00) - (29,037.00) 100-611-6001 Salaries & Wages, Full-Time (89,634.47) - (89,634.47) 100-612-6001 Salaries & Wages, Full-Time 1,089.58 - 1,089.58 100-700-6001 Salaries & Wages, Full-Time (2,227.00) - (2,227.00) 100-705-6001 Salaries & Wages, Full-Time (13,441.52) - (13,441.52) 100-710-6001 Salaries & Wages, Full-Time (66,248.06) - (66,248.06) 100-780-6001 Salaries & Wages, Full-Time (13,446.72) - (13,446.72) 100-781-6001 Salaries & Wages, Full-Time (3,276.72) - (3,276.72) 100-998-5902 From Garbage Fund - 403,487.66 403,487.66
100-998-5903 From Sewer Fund - 84,578.18 84,578.18
100-998-5904 From Water Fund - 275,127.71 275,127.71
100-998-5917 From Other Funds - (88,296.90) (88,296.90) 100-998-5921 Transfers In CFD2013-1/Maint - - (14,430.20) (14,430.20) Increase in transfers to reimburse General Fund for Salaries and Benefits 100-998-5923 From CFD 2018-2 Maintenance - - (176,098.33) (176,098.33) Increase in transfers to reimburse General Fund for Salaries and Benefits 100-999-9016 To LMD's - - 23,376.00 23,376.00 Increase in transfers to LMDs to bring funds out of deficit after FY24 actuals 100-999-9019 To CFD 2003-1 - - (575,643.00) (575,643.00) Decrease in funding of CFD 2003-1's Deficit (Fire Station 52) after FY24 Actuals 100-999-9027 To Other Funds - - 113,272.00 113,272.00
102-999-9000 To General Fund - 2,406.00 2,406.00
103-999-9000 To General Fund - 24,660.00 24,660.00
120-175-5900 From General Fund - - (6,560.00) (6,560.00) Increase in funding from General Fund to Cover Deficit 122-175-9000 Transfers to General fund - 4,215.15 4,215.15 124-175-9000 Transfers to General fund - 4,215.15 4,215.15 126-175-9000 Transfers to General fund - 4,215.15 4,215.15 128-175-9000 Transfers to General fund - 4,215.15 4,215.15 138-175-5900 From General Fund - - (16,805.00) (16,805.00) Increase in funding from General Fund to Cover Deficit 146-175-9000 Transfers to General fund - 4,215.15 4,215.15 156-175-9000 Transfers to General fund - 4,215.15 4,215.15 158-175-9000 Transfers to General fund - 4,215.15 4,215.15 166-175-9000 Transfers to General fund - 4,215.15 4,215.15 176-998-5900 From General Fund - - (11.00) (11.00) Increase in funding from General Fund to Cover Deficit 176-999-9000 To General Fund - 8,110.67 8,110.67
178-999-6800 Transfers to General fund - 1,817.00 14,430.20 16,247.20 To reimburse the General Fund for Salaries and Benefits of assigned staff 179-999-9000 Transfer to Sewer Fund - 2,885.00 2,885.00 179-999-9001 Transfer to General Fund - - 176,098.33 176,098.33 To reimburse the General Fund for Salaries and Benefits of assigned staff 180-999-9000 To General Fund - 955.00 955.00
188-999-9013 To CFD 2003-1 - 1.00 1.00
Attachment 1
Account Number Account Name
6 Months of Salary Savings /
Salary Adjustments CAP Implementation Mid-Year Requests Total Mid-Year Activity Comments 189-999-9013 To Fire Station 2 - 334.00 334.00
190-405-6001 Salaries & Wages, Full-Time (131,366.00) - (131,366.00) 190-998-5901 From General Fund - - 575,643.00 575,643.00 Decrease in funding from General Fund after FY24 Actuals 191-999-9000 To General Fund - 505.00 505.00
204-999-9005 To Heartland Ranch LMD - 1,565.00 1,565.00 250-999-9001 To General Fund - 199.00 199.00
312-998-5900 From General Fund - - (22,652.00) (22,652.00) Increase in funding from General Fund to Cover Deficit 314-999-9000 To General Fund - 156.00 156.00
325-999-9012 To Street Projects Fund - - 475,000.00 475,000.00 Transfer to Fund Additional Street Projects 326-998-5900 From General Fund - - (90,620.00) (90,620.00) Increase in funding from General Fund to Cover Deficit 327-000-7550 Improvements Expense - - 675,000.00 675,000.00 Park Center Drive Overlay ($175,000), American Eagle Overlay ($150,000), Mini Roundabout at Salado/7th ($150,000), Geotechnical Evaluation Baldwin Road ($50,000), Sperry/Rogers FDR Repair ($150,000) 327-000-7626 Salado Creek Bike Trail Proj - - 75,000.00 75,000.00 Additional Funds to Update Design 327-998-5905 From Gas Tax Fund - - (475,000.00) (475,000.00) Transfer to Fund Additional Street Projects 327-998-5916 From Measure L - - (275,000.00) (275,000.00) Transfer to Fund Additional Street Projects 327-999-9012 To LTF Fund - 5,372.00 5,372.00
329-999-9002 To Street Fund - - 275,000.00 275,000.00 Transfer to Fund Additional Street Projects 329-999-9005 To LTF Fund - 626.00 626.00
404-999-9014 To Water Capital Fund - 1,152.00 1,152.00
410-999-9000 To General Fund 63.00 63.00
415-999-9005 To Assessment Districts - 63.00 63.00
600-100-6001 Salaries & Wages, Full-Time (12,567.57) (25,135.14) (37,702.71) 600-100-6011 Leave Payout - (868.11) (868.11)
600-100-6100 FICA/Medicare - Employer - (377.05) (377.05) 600-100-6105 Retirement - (3,485.16) (3,485.16)
600-100-6110 Worker's Compensation - (800.07) (800.07)
600-100-6120 Medical Insurance - (6,501.95) (6,501.95)600-100-6123 Post Retirement Medical Insur. - (176.40) (176.40)600-100-6125 Dental Insurance - (503.67) (503.67)600-100-6130 Vision Insurance - (63.00) (63.00)600-100-6135 Life Insurance - (665.41) (665.41)600-200-6001 Salaries & Wages, Full-Time (107,291.52) (30,041.63) (137,333.15)600-200-6011 Leave Payout - (460.02) (460.02)600-200-6100 FICA/Medicare - Employer - (442.27) (442.27)600-200-6105 Retirement - (4,158.74) (4,158.74)600-200-6110 Worker's Compensation - (956.25) (956.25)600-200-6120 Medical Insurance - (8,555.69) (8,555.69)600-200-6123 Post Retirement Medical Insur. - (315.17) (315.17)600-200-6125 Dental Insurance - (899.89) (899.89)600-200-6130 Vision Insurance - (112.56) (112.56)600-200-6135 Life Insurance - (133.41) (133.41)600-790-6001 Salaries & Wages, Full-Time 29,098.23 - 29,098.23600-999-9000 To General Fund - (403,487.66) (403,487.66)605-000-5795 Miscellaneous Reimbursements - - (1,600.00) (1,600.00) Increase Reimbursement amount to match expenditures605-100-6001 Salaries & Wages, Full-Time (85,389.70) (170,779.40) (256,169.10)605-100-6011 Leave Payout - (5,345.18) (5,345.18)605-100-6100 FICA/Medicare - Employer - (2,553.81) (2,553.81)605-100-6105 Retirement - (27,168.66) (27,168.66)605-100-6110 Worker's Compensation - (5,436.06) (5,436.06)605-100-6120 Medical Insurance - (34,708.00) (34,708.00)605-100-6123 Post Retirement Medical Insur. - (1,016.40) (1,016.40) 605-100-6125 Dental Insurance - (2,902.11) (2,902.11)
605-100-6130 Vision Insurance - (363.00) (363.00)
605-100-6135 Life Insurance - (3,015.55) (3,015.55)
605-200-6001 Salaries & Wages, Full-Time (83,193.90) (49,916.34) (133,110.24) 605-200-6002 Salaries & Wages, Part-Time - (3,377.62) (3,377.62) 605-200-6011 Leave Payout - (1,141.48) (1,141.48)
605-200-6100 FICA/Medicare - Employer - (998.72) (998.72) 605-200-6105 Retirement - (7,731.04) (7,731.04)
605-200-6110 Worker's Compensation - (1,588.88) (1,588.88) 605-200-6120 Medical Insurance - (8,404.57) (8,404.57)
605-200-6123 Post Retirement Medical Insur. - (483.84) (483.84) 605-200-6125 Dental Insurance - (1,381.50) (1,381.50)
605-200-6130 Vision Insurance - (172.80) (172.80)
605-200-6135 Life Insurance - (645.07) (645.07)
605-305-6001 Salaries & Wages, Full-Time (67,951.15) - (67,951.15) 605-790-6001 Salaries & Wages, Full-Time 173,715.09 - 7,150.00 180,865.09 Reclassification of Fleets Services Position 605-790-7560 Machinery & Equipment Expense - - 196,000.00 196,000.00 Influent 20 HP Pump Station Replacement ($60,000), Effluent 10 HP Pump Station Replacement ($40,000), Pit Flex Rake/Existing Conveyor Belt System Replacement ($96,000) 605-791-6001 Salaries & Wages, Full-Time 5,326.41 - 5,326.41 605-792-6001 Salaries & Wages, Full-Time (896.00) - (896.00) Account Number Account Name
6 Months of Salary Savings /
Salary Adjustments CAP Implementation Mid-Year Requests Total Mid-Year Activity Comments 605-999-9000 To General Fund - (84,578.18) (84,578.18)
606-999-9009 To Sewer Fund - 814.00 814.00
610-100-6001 Salaries & Wages, Full-Time (79,934.41) (159,868.82) (239,803.23) 610-100-6011 Leave Payout - (4,972.50) (4,972.50)
610-100-6100 FICA/Medicare - Employer - (2,390.20) (2,390.20) 610-100-6105 Retirement - (25,803.92) (25,803.92)
610-100-6110 Worker's Compensation - (5,088.77) (5,088.77) 610-100-6120 Medical Insurance - (31,852.19) (31,852.19) 610-100-6123 Post Retirement Medical Insur. - (940.80) (940.80) 610-100-6125 Dental Insurance - (2,686.25) (2,686.25)
610-100-6130 Vision Insurance - (336.00) (336.00)
610-100-6135 Life Insurance - (2,590.00) (2,590.00)
610-200-6001 Salaries & Wages, Full-Time (83,764.16) (50,258.50) (134,022.66) 610-200-6002 Salaries & Wages, Part-Time - (3,377.62) (3,377.62) 610-200-6011 Leave Payout - (1,143.78) (1,143.78)
610-200-6100 FICA/Medicare - Employer - (1,003.72) (1,003.72) 610-200-6105 Retirement - (7,811.73) (7,811.73)
610-200-6110 Worker's Compensation - (1,599.77) (1,599.77) 610-200-6120 Medical Insurance - (8,624.53) (8,624.53)
610-200-6123 Post Retirement Medical Insur. - (488.88) (488.88) 610-200-6125 Dental Insurance - (1,395.89) (1,395.89)
610-200-6130 Vision Insurance - (174.60) (174.60)
610-200-6135 Life Insurance - (609.38) (609.38)
610-305-6001 Salaries & Wages, Full-Time (189,441.33) - (189,441.33) 610-790-6001 Salaries & Wages, Full-Time 170,202.28 - 7,150.00 177,352.28 Reclassification of Fleets Services Position 610-999-9000 To General Fund - (275,127.71) (275,127.71) 611-999-9020 To General Fund - 2,892.00 2,892.00
Totals (857,825.41) (0.00) 636,432.49 (221,392.92)