1. Receive and file the Third Quarter Budget Report ending March 31, 2025, which represents the balances and activities for the first three (3) quarters (July 2024 through March 2025) of the fiscal year (FY) 2024-25.
Fiscal Impact:
The Third Quarter Budget Report shows current General Fund (GF) revenues and expenditures for the first nine (9) months of this FY 2024-25, with a projected operating year-end surplus of about $291 thousand.
Discussion:
The City Council adopted the balanced Year Two of the FY 2023-25 Budget on June 25, 2024. This third-quarter budget performance report for FY 2024-25 includes a nine (9) month period beginning July 1, 2024, through March 31, 2025, and year-end projections for the remaining three (3) month period of the fiscal year from April 1, 2025, through June 30, 2025. This report summarizes the City of Pico Rivera’s (City) overall financial position for the current fiscal year and provides quarterly public reporting. This ensures that the City consistently monitors its revenues and expenditures to respond to unanticipated changes or emerging trends proactively and increases the transparency of the City’s finances.
Revenues
General Fund revenues through the third quarter total $36.58 million, or 60% of the $61.07 million amended budget. While this is about $1.7 million, or 5% higher than what was received in the third quarter of FY 2023-24, it is important to note that it is largely attributed to the increases in Sales Tax, Property Tax and Licenses and Permits (See Table 1).
The General Fund has several revenue sources, including five (5) major categories:
Sales Tax, Property Tax, Utility Users Tax, Business License, and Licenses and Permits.
15 CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025 FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
Sales tax is the largest source of revenue for the General Fund, representing 42.4% of total General Fund operating revenue. Through the first nine (9) months of the fiscal year, sales tax revenues are trending $870,258, or 6% higher than the same period last year. While inflation continues, this did not hinder purchases in major sales taxgenerating groups. Three (3) major drivers appear to be the most impactful to the positive results experienced this fiscal year as compared to last fiscal year: Autos and Transportation Category, the Business and Industry category and the County Pool Allocation.
1. Autos and Transportation had favorable growth with shoppers increasing purchases compared to the last fiscal year.
2. Due to state confidentiality rules, not much detail can be given on the Business and Industry category, but there were two (2) key local business where most of the growth can be attributed to.
3. The City also benefited from a larger allocation from the countywide use-tax pool which is based on proportional cash receipts among local jurisdictions.
It is important to note that consumers continue to be cautious when spending on nonessential products and projects. Staff continues to closely monitor sales tax revenue as additional funds are received throughout the fiscal year to better assess the City’s overall financial outlook. Based on the current information, sales tax revenue is expected to come in higher than the amended budget.
Property tax is the second-largest General Fund revenue source, representing 21.1% of total General Fund Operating Revenue. The property tax revenue is experiencing an increase of $442,009 or 6%, compared to this same period last year, primarily due to the increase in reassessed home prices upon sale. The median sale price of a detached single-family residential home in the City of Pico Rivera in March 2024 was $685,000, compared to $727,500 as in March 2025. This represents a $42,500, or
6.2% increase in median sale price from the same period in 2024. High interest rates and a reduced number of home sales have contributed to a slower sales market.
However, due to the high housing demand in Los Angeles County, we are still experiencing an increase in sales prices year over year and expect to come in slightly above the amended budget.
Utility Users Tax (UUT) for the first nine (9) months shows an increase of $191,085, or 7%, compared to the same period last year, primarily due to the usage and pricing of electric charges. When comparing the prices of electricity per kilowatt hour (EKH), the Bureau of Labor Statistics shows that EKH rose by 4% in the Los Angeles Area. The trend shows an increase in energy pricing. Despite these increases, UUT revenue is anticipated to come in slightly under the amended budget.
Business License (BL) revenue is coming in higher in the third quarter of FY 2024-25 compared to FY 2023-24 by $256,567, or 10%. According to projections from the City's business license consulting firm, HdL, business license revenue is expected to increase CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025
FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
by approximately 12% in FY 2024-25 compared to the previous fiscal year and is anticipated to come in slightly higher than the amended budget.
The Licenses and Permits category are coming in higher by $480,696, or 35%, compared to the same period last year, primarily due to a significant increase in Plan Check revenue associated with the Knights Inn redevelopment project mentioned later.
Additionally, Building Permit revenue has increased this year due to two (2) major developments currently in progress, along with increased Plumbing and Electrical permit activity, further enhancing the performance of this category. This revenue is anticipated to come in higher than the amended budget.
Transient Occupancy Tax (TOT), the hotel visitor tax, is lower by $72,671, or 25%, compared to the same time last fiscal year. This decline is primarily attributable to the sale and closure of the Knights Inn Hotel, which ceased its operations on May 28, 2024, to facilitate the property’s sale and its planned redevelopment into a 95-unit townhouse condominium complex. Redevelopment is actively progressing, with the developers submitting Plan Check fees for the project in October 2024. While this transition may negatively impact the TOT revenue, completing the condominium project is expected to enhance the property’s assessed value, resulting in increased Property Tax revenue.
TOT revenue is projected to come in below the amended budget amount.
The Other Taxes category, which includes Franchise Tax and Rubbish Franchise Fee, is coming in lower by $40,041, or 3%, compared to the same period last year. This is due to a decrease in the amount of quarterly Franchise Tax received from cable service providers. As most of the Franchise Tax revenue is received in the last quarter of the fiscal year, Other Taxes are expected to meet budget expectations.
Charges for Services, which include Parks and Recreation revenues, increased by $60,415, or 15%, compared to this period in FY 2023-24. This increase is largely due to higher participation in Parks and Recreation programs, with the most notable growth areas including Camps, Contract Programs, the Senior Center, and Trips and Tours.
Charges for Services revenue are anticipated to come in higher than the amended budget.
All Other Revenues, which include Fines and Forfeitures, Use of Money, Cost Reimbursement, and Intergovernmental Revenue, are coming in lower by $597,318, or 19%, compared to the same period last year. This is primarily due to a $462,531 decrease in the Use of Money category, which reflects $612,285 in higher unrealized losses, offset by a $150,455 increase in interest income from the City’s investment portfolio. Additionally, there was a $76,846 decline in Other Court Fines related to parking citation collections.
While the past month’s investments have shown positive results, the City’s investment portfolio continues to face challenges, including market volatility and fluctuations that may significantly impact the value of assets. Potential changes in regulations governing municipal investments or accounting standards could also affect valuation and reporting CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025
FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
requirements, posing additional risks to our investments. Despite these challenges, All Other Revenues are expected to exceed the amended budget.
Operating Transfers In is coming in higher by $65,265, or 6%, compared to the same period last year, primarily due to the increase in the Highway Users’ Tax received from Los Angeles County. This increase is based on fuel sales and the allocation determined by the City’s population.
Overall, General Fund revenues are projected to end the year approximately $1.4 million, or 2%, higher than the amended budget, resulting in a total FY 2024-25 revenue projection of approximately $62,439,714. This is attributed to increased revenues in Sales Tax, Property Tax, and Use of Money, as discussed above. Table 1 below shows revenues by category.
Table 1. General Fund Revenues by Category
Revenue Source
FY 23-24
3RD QUARTER
ACTUALS
FY 24-25
AMENDED
BUDGET
FY 24-25
3RD QUARTER
ACTUALS
PERCENTAGE
OF BUDGET
USED
$
FY 23-24
vs.
FY 24-25
3RD QUARTER
%
FY 23-24
vs.
FY 24-25
3RD
QUARTER
FY 24-25
YEAR-END
PROJECTIONS
Sales Tax $ 14,652,878 $ 25,884,112 $ 15,523,136 60% 870,258 $ 6% 26,442,593 $ Property Tax 7,290,053 14,683,687 7,732,062 53% 442,009 6% 14,692,658 Utility Users Tax 2,666,389 4,169,534 2,857,474 69% 191,085 7% 4,112,509 Transient Occupancy Tax (TOT) 288,643 500,000 215,972 43% (72,671) (25%) 426,872 Other Taxes* 1,256,390 2,071,700 1,216,349 59% (40,041) (3%) 2,072,405 Licenses & Permits 1,384,899 2,312,000 1,865,595 81% 480,696 35% 2,548,273 Business License 2,616,589 4,740,027 2,873,156 61% 256,567 10% 4,798,528 Charges for Services 415,809 551,763 476,224 86% 60,415 15% 809,754 All Other Revenues** 3,218,407 4,407,972 2,621,090 59% (597,318) (19%) 4,789,999 OPERATING REVENUE $ 33,790,058 $ 59,320,795 $ 35,381,058 60% 1,591,000 $ 5% 60,693,590 $ Operating Transfers In*** 1,135,256 1,746,124 1,200,521 69% 65,265 6% 1,746,124 Non-Operating Transfers In (One-Time) - - - 0% - 0% -
TOTAL - GENERAL FUND REVENUE $ 34,925,314 $ 61,066,919 $ 36,581,579 60% 1,656,266 $ 5% 62,439,714 $ *Includes Franchise Tax, and Rubbish Franchise Fee
**Includes Fines & Forfeitures, Use of Money, Other Revenue, and Intergovernmental Revenue ***Includes Transfer In (Gas Tax)
Expenditures
General Fund expenditures through the nine (9) months of the fiscal year (third quarter) total $48.2 million, or 72% of the $67.17 million amended budget. Most departments saw increases compared to the prior year, primarily in Salaries and Benefits, which rose by $653,489 due to cost-of-living adjustments (COLAs), merit increases, and the filling of vacant positions across various City departments.
In the first half of FY 2024-25, the City Council approved Memorandums of Understanding (MOUs) between the City of Pico Rivera and three (3) full-time employee bargaining groups: the Professional and Confidential Employee Association (CEA), the Service Employees International Union 721 (SEIU), and the Director’s Union. The approved MOUs include annual COLA salary increases of 4%, 3%, and 3% for FY 2024-25, FY 2025-26, and FY 2026-27, respectively. FY 2024-25 is the first year of the CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025
FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
current MOU. As a result, total Salaries and Benefits increased, as the MOU became retroactively effective as of July 1, 2024. Additionally, merit-based salary adjustments and a citywide increase in Other Post-Employment Benefits (OPEB) expenditures compared to the previous year contributed to the overall increase.
The Maintenance and Operations costs in the General Fund departments increased by $3.08 million compared to the same period last year. This increase is primarily due to departments moving forward with projects, increases in Contracted Services, and additional expenditures related to the expansion of programs and services, as described below. Given the instability related to tariffs which can lead to increased costs for imported goods and materials, including those used in construction and infrastructure projects, departments have been cautious and proactive in their spending to minimize the impact wherever possible. The budget to actuals is monitored closely on a monthly basis to ensure that the spending stays within budget. Overall, total costs are on track to come in below budgeted amounts.
Discussion of Departments with significant variances from the prior year is as follows:
• Administration third-quarter expenditures are $212,801, or 12%, lower compared to the same period last year, primarily due to a decrease in contracted services in the City Manager Division. This is largely because most expenses related to the Climate Action and Adaptation Plan (CAAP) were incurred in FY 2023-24.
Expenditures are expected to come in below budget by the end of the fiscal year. • Public Safety - Los Angeles County Sheriff’s Department (LASD) expenditures are tracking higher than last year by $825,097, or 8%, primarily due to the annual contract increase with LASD and the enhancement of public safety programs.
These enhancements include the additional video monitoring services throughout our City parks provided by Netwatch, the Shotspotter Gunshot Detection System, and additional security services provided by Southwest Patrol Inc. Expenditures are expected to come in below budget by the end of the year. • Administrative Services expenditures are higher by $174,069, or 9%, compared to the same period last fiscal year. This increase is due to COLA adjustments, increased cost for Group Health, and increased contributions to Other Post Employment Benefits (OPEB). Professional services also increased slightly due to the City’s auditing services agreement. Since most annual expenditures occurred during the first nine (9) months of the fiscal year, the department anticipates lower spending in the final quarter. As a result, actual expenditures are expected to come in below budget by year-end.
• Community and Economic Development is overall tracking higher by $135,776, or 4%. The Salaries and Benefits category is higher due to COLA increases and the filling of previously vacant positions this fiscal year. The Maintenance and Operations category is also tracking higher compared to the same period last year, primarily due to increased Emergency Preparedness efforts to update the City’s Local Hazard Mitigation Plan, Emergency Operation Plan, and the CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025
FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
corresponding Safety Element of the General Plan. The department continues to work on these programs and projects into the next fiscal year. Therefore, actual expenditures are expected to come in under budget the end of the fiscal year. • Non-Departmental expenditures are coming in higher by $2.7 million, or 46%, compared to the same period last year. The increase is primarily due to two (2) City Council-approved actions: the $1 million purchase of 8563-8565 Whittier Boulevard and a $621,000 contribution to the City’s Pension Section 115 Trust.
Other increases include $451,000 in citywide general liability and workers’ compensation insurance, and $47,000 in group health insurance. These cost increases are largely attributed to ongoing challenges in the insurance market, including high-cost legal settlements, rising property values, and the exit of several insurers from the California market. Despite these pressures, based on projections for the fourth-quarter transactions, actual expenditures are expected to come in below budget by the end of the fiscal year.
• Human Resources expenditures are slightly higher by $41,923, or 5%, in the Salaries and Benefits category due to COLA and merit increases. Maintenance and Operations expenditures are also slightly higher compared to last fiscal year, primarily due to increased contracted services for the new online evaluation software. Based on projections for fourth-quarter transactions, actual expenditures are expected to come in below budget by the end of the fiscal year. • Parks and Recreation expenditures have increased by $301,284, or 6%, compared to last fiscal year due to several factors. These include the COLA increases, the hiring of a Supervisor, and higher hourly wages for staff to support expanded programs and services such as Camps, Facilities Programs, Recreation Administration, and Special Events. Additionally, Maintenance and Operations costs have risen, primarily due to increased expenses for special events, trips and tour programming. One-time expenditures have also contributed to the increase, including facility improvements at the Pico Park Gymnasium, such as sound panels and glass backboards, as well as the purchase of fitness equipment at the Senior Center. While expenditures have increased compared to last fiscal year, the department is expected to come in under budget by the end of the fiscal year.
• Public Works is tracking lower by $227,191, or 3%, compared to this same period last fiscal year. The increases in Salaries and Benefits are primarily due to COLA and merit increases, as well as the rising costs associated with Group Health contributions. Maintenance and Operations costs are lower compared to the same period last year, despite the rising costs of supplies and essential services, including Contracted Services and Professional Services for street sweeping, tree trimming, janitorial services, landscaping and maintenance, and graffiti abatement. This is primarily due to expenses related to two (2) landscape renovation projects totaling $602,138 completed in FY 2023-24. Expenditures are expected to come in below budget by the end of the fiscal year.
CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025
FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
• Operating Transfers Out includes the $1.065 million Sales Tax Pledge from the General Fund to the Successor Agency (Fund 851). It is an obligation the City has pledged under the 2021 Tax Allocation Refunding Bonds (TARBs). • Non-Operating Transfers Out is higher compared to the same period last fiscal year, primarily because the City transferred $5 million to the Capital Improvement Project Fund for Pavement Management in the first quarter of FY 2024-25. In contrast, the same transfer occurred in the fourth quarter of FY 2023-24. The funding is essential for achieving the City’s objective of raising the Pavement Condition Index (PCI) from 50 to a healthy 57.
Additionally, on January 28, 2025, the City Council approved a $1 million transfer to address the shortfall in grant funding for the Rio Hondo Renovation Project.
Table 2. General Fund Expenditures by Department
DEPARTMENT / EXPENDITURE CATEGORY
FY 23-24
3RD QUARTER
ACTUALS
FY 24-25
AMENDED
BUDGET
FY 24-25
1ST QUARTER
ACTUALS
$
FY 23-24
vs.
FY 24-25
1ST QUARTER
ACTUALS
%
FY 23-24
vs.
FY 24-25
1ST QUARTER
ACTUALS
Percentage of
Budget Used
FY 24-25 YEAREND
PROJECTIONS
FY 24-25
YEAR-END
VARIANCE
ADMINISTRATION
Salaries & Benefits $ 1,176,171 $ 1,577,749 $ 1,154,257 $ (21,914) (2%) 73% 1,577,422 $ $ (327) Maintenance & Operations 572,377 862,430 381,490 (190,887) (33%) 44% 639,752 (222,678) TOTAL ADMINISTRATION 1,748,548 2,440,179 1,535,747 (212,801) (12%) 63% 2,217,174 (223,005) Public Safety 10,011,287 16,016,746 10,836,384 825,097 8% 68% 15,244,379 (772,367)
ADMINISTRATIVE SERVICES
Salaries & Benefits 1,305,648 2,351,143 1,399,996 94,348 7% 60% 1,979,436 (371,707) Maintenance & Operations 649,937 1,088,865 729,657 79,720 12% 67% 1,038,230 (50,635) TOTAL ADMINISTRATIVE SERVICES 1,955,585 3,440,008 2,129,654 174,069 9% 62% 3,017,666 (422,342)
COMMUNITY & ECONOMIC DEVELOPMENT
Salaries & Benefits 2,591,227 4,166,643 2,695,975 104,748 4% 65% 3,724,574 (442,069) Maintenance & Operations 790,575 3,034,038 821,603 31,028 4% 27% 2,390,435 (643,603) TOTAL COMMUNITY & ECONOMIC DEVELOPMENT 3,381,802 7,200,681 3,517,578 135,776 4% 49% 6,115,009 (1,085,672) Non-Departmental* 5,923,592 8,961,520 8,622,782 2,699,191 46% 96% 8,550,253 (411,267)
HUMAN RESOURCES
Salaries & Benefits 599,784 896,140 667,111 67,327 11% 74% 896,007 (133) Maintenance & Operations 273,954 515,477 248,550 (25,404) (9%) 48% 312,140 (203,337) TOTAL HUMAN RESOURCES 873,738 1,411,617 915,661 41,923 5% 65% 1,208,147 (203,470)
PARKS & RECREATION
Salaries & Benefits 3,760,923 6,166,582 3,934,587 173,664 5% 64% 5,348,789 (817,793) Maintenance & Operations 957,817 1,782,497 1,085,437 127,620 13% 61% 1,669,889 (112,608) TOTAL PARKS & RECREATION 4,718,740 7,949,079 5,020,024 301,284 6% 63% 7,018,677 (930,402)
PUBLIC WORKS
Salaries & Benefits 3,665,942 5,803,004 3,901,258 235,316 6% 67% 5,371,859 (431,145) Maintenance & Operations 4,338,528 6,099,946 3,876,022 (462,506) (11%) 64% 5,561,586 (538,360) TOTAL PUBIC WORKS 8,004,470 11,902,950 7,777,279 (227,191) (3%) 65% 10,933,445 (969,505) GENERAL FUND OPERATING EXPENDITURES $ 36,617,761 $ 59,322,780 $ 40,355,109 $ 3,737,348 10% 68% 54,304,750 $ $ (5,018,030) TOTAL Salaries & Benefits 13,099,695 20,961,261 13,753,184 653,489 5% 66% 18,898,086 (2,063,175) TOTAL Maintenance & Operations 23,518,066 38,361,519 26,601,925 3,083,859 13% 69% 35,406,664 (2,954,855) $ 36,617,761 $ 59,322,780 $ 40,355,109 $ 3,737,348 10% 68% 54,304,750 $ $ (5,018,030) Operating Transfers Out** 1,065,000 1,065,000 1,065,000 - 0% 100% 1,065,000 - Non-Opertaing Transfers Out*** - 6,779,324 6,779,324 6,779,324 100% 100% 6,779,324 - TOTAL - GENERAL FUND EXPENDITURES $ 37,682,761 $ 67,167,104 $ 48,199,433 $ 10,516,672 28% 72% 62,149,074 $ $ (5,018,030) *Includes Vacancy Savings
** Includes RDA Sales Tax Pledge
***Includes One-Time Transfers Out
CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025
FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
General Fund Summary
At the end of the third quarter, expenditures exceeded revenues primarily due to the timing of certain revenue streams, such as Sales Tax, Property Tax, Franchise Fees, and TOT, which are received later in the fiscal year. Expenditures, on the other hand, are paid upfront, including the transfers for the street projects, the Rio Hondo Park project, and the Sales Tax Pledge. The third-quarter report is developed on nine (9) months of actual (unaudited) activity for FY 2024-25.
Administrative Services staff compared the third quarter of FY 2023-24 to the third quarter of FY 2024-25. As shown Table 3, revenues are higher by $1.7 million and expenditures are higher by $10.5 million compared to the same period last year, for the reasons described in detail in the revenues and expenditures sections above.
Table 3. Third-quarter 2025 Actuals Compared to Third-quarter 2024 Actuals FY 23-24
3RD QUARTER
ACTUALS
FY 24-25
AMENDED
BUDGET
FY 24-25
3RD QUARTER
ACTUALS
FY 24-25
YEAR-END
PROJECTIONS
$
FY 23-24
vs.
FY 24-25
3RD QUARTER
ACTUALS
%
FY 23-24
vs.
FY 24-25
3RD QUARTER
ACTUALS
REVENUE* $ 34,925,314 $ 61,066,919 $ 36,581,579 $ 62,439,714 $ 1,656,265 5% EXPENDITURES** 37,682,761 60,387,780 41,420,109 55,369,750 3,737,348 10% Non-Operating Transfers Out*** - 6,779,324 6,779,324 6,779,324 6,779,324 100% TOTAL EXPENDITURES 37,682,761 67,167,104 48,199,433 62,149,074 10,516,672 28% OPERATING SURPLUS / (DEFICIT) (2,757,447) 679,139 (4,838,530) 7,069,964 (2,081,083) 75% TOTAL SURPLUS / (DEFICIT) $ (2,757,447) $ (6,100,185) $ (11,617,854) $ 290,640 $ (8,860,407) 321% *Includes Non-Operating Transfers In (Gas Tax and Intergovernmental Transfers) **Includes Vacancy Savings
***Includes One-Time Transfers Out
Graph 1 below compares Total Revenues and Total Expenditures for FY 2022-23 through FY 2024-25.
Graph 1. FY 2022-23 Actuals through FY 2024-25 Actuals
CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025
FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
Enterprise Funds
The City has four (4) Enterprise Funds: Water Authority, PRIME, Golf Course, and Sports Arena. Collectively, these are all separate funds where the City charges fees to customers to cover all or most of the costs of services provided. A review of these funds is included as part of the FY 2024-25 Third Quarter Budget Review. A summary of total revenues and expenses for the Enterprise Funds as of March 31, 2025, is provided in the Table 5 below.
Table 5. Enterprise Funds Revenue and Expense Totals
Water Operations PRIME Golf Course Sports Arena
Revenue $ 9,783,187 $ 21,019,441 $ 950,054 $ 278,507
Operating Expense $ 6,653,649 $ 18,089,494 $ 1,509,250 $ 225,686 OPERATING SURPLUS / (DEFICIT) $ 3,129,538 $ 2,929,947 $ (559,195) $ 52,821 Less: Capital Outlay $ (2,521,962) $ - $ - $ -
TOTAL SURPLUS / (DEFICIT) $ 607,576 $ 2,929,947 $ (559,195) $ 52,821 FY 2024-25 Third Quarter Results
Water Operations Enterprise Fund
The Water Operations Enterprise Fund accounts for the operation and maintenance of the City’s water treatment, water transmission, and distribution system. FY 2024-25 Water Fund revenues include the implementation of the annual water rate increase that the City Council adopted on April 27, 2021. FY 2024-25 expenses include $2.5 million allocated to Capital Improvement Projects, with $2.3 million dedicated to the Per- and Polyfluoroalkyl Substances (PFAS) Water Treatment System. Staff expects expenditures to remain within budget by the end of the fiscal year.
Pico Rivera Innovative Municipal Energy (PRIME) Fund
The PRIME Fund includes revenues and expenses for the purchase and sale of “greener” energy for consumers. FY 2023-24 third-quarter revenues are outpacing expenses by approximately $2.9 million, reflecting the rate adjustments adopted by the City Council in February 2023, which have remained stable throughout the year.
Maintaining stable rates has allowed PRIME to support operations and maintenance activities while meeting reserve targets consistent with PRIME’s adopted financial policies. Positive operating results have also been supported by a reduction in the cost of Resource Adequacy (RA), enabling the procurement of future energy at competitive prices. Additionally, lower expenses are attributed to consecutive colder winters, which have reduced demand for higher-cost energy. Staff anticipates exceeding budget projections and fully achieving reserve requirements by the end of the fiscal year.
Golf Course Fund
The Pico Rivera Golf Course experienced a slight increase in golf play, particularly in Green Fees, Driving Range Fees, and Golf Course Concessions. Golf Course expenses have increased due to the rising costs for building and grounds maintenance materials and services, along with the increase in contract management fees. Staff will continue to monitor and reevaluate the fund throughout the remainder of the fiscal year.
CITY COUNCIL AGENDA REPORT – MEETING OF MAY 13, 2025
FISCAL YEAR 2024-25 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2025
Sports Arena Fund
Sports Arena revenues have slightly increased compared to the prior year, and expenses have also increased as more events were held in the outdoor venue.
Additionally, staff worked with a consulting firm to provide an assessment and a longterm plan for the venue. Staff will continue to monitor and reevaluate the fund throughout the remainder of the fiscal year.
Conclusion:
This Third Quarter Budget Review Report presents an overview of the City’s operating revenues and expenditures for the quarter ending March 31, 2025, compared to the previous year. A detailed report of revenues and expenditures for the General Fund is included in Enclosure 1. Additionally, staff has included a detailed report on revenues and expenses for Enterprise Funds for the same period (Enclosure 2). Departments continue to work to reduce impacts on the General Fund while monitoring and evaluating opportunities to enhance revenues and reduce expenditures. The Annual Comprehensive Financial Report for fiscal year ending June 30, 2025, and the FY 2024- 25 General Fund Year-End Results will provide an update on General Fund and Special Fund activities and serve as the audited financial summary for the City of Pico Rivera.
Staff recommends receiving and filing the Third Quarter Budget Report ending March 31, 2025.
Steve Carmona
SC:AG:JG:JA:DS:ep
Enclosure(s): 1) FY 2024-25 Third Quarter Revenue and Expenditure Budget Report – General Fund
2) FY 2024-25 Third Quarter Revenue and Expenditure Budget Report – Enterprise Funds
Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD .00 13,116,112.00 947,988.81 .00 8,083,590.65 5,032,521.35 62 7,534,606.28 .00 12,768,000.00 858,012.32 .00 7,500,272.47 5,267,727.53 59 7,134,290.11 .00 .00 (22,360.45) .00 (60,726.81) 60,726.81 +++ (16,018.08) .00 1,000,000.00 2,013.08 .00 138,048.59 861,951.41 14 155,553.24 .00 108,651.00 14,830.48 .00 74,597.36 34,053.64 69 65,137.10 .00 500,000.00 .00 .00 215,972.00 284,028.00 43 288,643.29 .00 4,169,534.00 321,452.25 .00 2,857,474.20 1,312,059.80 69 2,666,389.03 .00 1,071,700.00 .00 .00 1,078,300.00 (6,600.00) 101 1,035,700.00 .00 14,000.00 5,095.00 .00 24,520.00 (10,520.00) 175 22,609.01 .00 4,674,027.00 543,511.17 .00 2,724,177.73 1,949,849.27 58 2,569,862.67 .00 3,000.00 30.00 .00 824.90 2,175.10 27 130.01
.00 90,000.00 441.27 .00 (24,849.83) 114,849.83 -28 12,366.21 .00 (52,000.00) (19,895.71) .00 (63,533.05) 11,533.05 122 (218,800.04) .00 25,000.00 56,773.33 .00 234,323.50 (209,323.50) 937 252,342.09 .00 .00 234.40 .00 2,212.61 (2,212.61) +++ 688.24
.00 8,000.00 989.60 .00 6,491.90 1,508.10 81 6,573.20
.00 1,000.00 .00 .00 .00 1,000.00 0 .00
.00 .00 (200.00) .00 509.60 (509.60) +++ 2,780.00
.00 8,000.00 .00 .00 10,684.00 (2,684.00) 134 9,140.00
.00 750,000.00 110,623.90 .00 709,335.39 40,664.61 95 466,388.78 .00 .00 145.70 .00 11,835.65 (11,835.65) +++ 2,438.19
.00 4,000.00 3,545.07 .00 8,734.77 (4,734.77) 218 3,469.71 .00 105,000.00 3,187.00 .00 93,589.00 11,411.00 89 64,606.79 .00 175,000.00 33,870.00 .00 167,682.92 7,317.08 96 107,796.00 .00 50,000.00 4,113.00 .00 44,836.00 5,164.00 90 33,426.80 .00 160,000.00 .00 .00 328.00 159,672.00 0 782.00
.00 150,000.00 8,794.00 .00 79,884.91 70,115.09 53 117,490.59 .00 650,000.00 7,466.08 .00 445,282.72 204,717.28 69 319,440.34 .00 4,000.00 209.00 .00 3,134.00 866.00 78 2,615.00
.00 85,000.00 14,970.62 .00 37,219.08 47,780.92 44 69,356.27 .00 75,000.00 4,269.76 .00 27,578.27 47,421.73 37 29,913.73 .00 1,250,000.00 82,591.00 .00 624,571.34 625,428.66 50 701,417.00 .00 .00 .00 .00 13,650.00 (13,650.00) +++ .00
.00 60,000.00 7,726.70 .00 85,270.05 (25,270.05) 142 59,550.89 .00 25,000.00 1,410.00 .00 11,280.00 13,720.00 45 15,040.00 .00 .00 .00 .00 .00 .00 +++ 10,401.16
.00 2,104,632.00 .00 .00 1,191,477.71 913,154.29 57 1,041,022.90 .00 .00 .00 .00 198,139.49 (198,139.49) +++ 810,424.25
.00 13,776.00 1.00 .00 7,707.56 6,068.44 56 15,408.12
.00 10,524,580.00 .00 .00 5,295,309.34 5,229,270.66 50 5,050,089.54 .00 400,000.00 .00 .00 .00 400,000.00 0 48,500.00
.00 4,050,456.00 13,733.12 .00 2,362,155.22 1,688,300.78 58 2,239,963.38 .00 163,200.00 .00 .00 194,663.46 (31,463.46) 119 186,158.96 .00 35,000.00 3,864.00 .00 23,460.00 11,540.00 67 25,116.00 .00 170,000.00 12,445.36 .00 170,600.20 (600.20) 100 151,402.00 .00 250.00 .00 .00 60.00 190.00 24 .00
.00 7,000.00 540.00 .00 6,010.16 989.84 86 6,603.95
.00 45,320.00 570.00 .00 27,157.00 18,163.00 60 32,207.00 .00 45,000.00 2,720.00 .00 36,655.00 8,345.00 81 31,265.00 .00 37,853.00 .00 .00 16,951.00 20,902.00 45 28,914.00
.00 110,000.00 13,678.00 .00 107,700.50 2,299.50 98 92,790.50 .00 1,000.00 485.00 .00 2,205.00 (1,205.00) 220 1,284.00 .00 90,000.00 5,627.50 .00 63,520.00 26,480.00 71 71,949.50 .00 850.00 247.00 .00 1,186.00 (336.00) 140 551.00
.00 .00 .00 .00 195.00 (195.00) +++ .00
.00 5,256.00 60.00 .00 1,080.00 4,176.00 21 1,560.00
.00 25,000.00 4,450.00 .00 27,780.00 (2,780.00) 111 22,421.00 .00 17,000.00 340.00 .00 20,027.15 (3,027.15) 118 14,891.00 .00 7,622.00 60.00 .00 3,130.00 4,492.00 41 2,060.00
.00 3,612.00 90.00 .00 715.00 2,897.00 20 3,635.00
.00 85,000.00 992.00 .00 68,835.00 16,165.00 81 44,692.00 .00 250.00 11.20 .00 209.60 40.40 84 163.00
.00 .00 .00 .00 26,100.00 (26,100.00) +++ .00
.00 150,000.00 5,690.98 .00 205,863.43 (55,863.43) 137 218,587.40 .00 .00 8,600.00 .00 10,100.00 (10,100.00) +++ 8,600.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00
.00 2,000.00 .00 .00 30.25 1,969.75 2 .00
.00 .00 .00 .00 .00 .00 +++ 1,512.00
.00 60,000.00 479.40 .00 6,444.59 53,555.41 11 4,516.33 .00 21,434.00 .00 .00 21,600.00 (166.00) 101 20,700.00
.00 .00 .00 .00 597.88 (597.88) +++ .00
.00 1,746,124.00 119,840.59 .00 1,200,521.28 545,602.72 69 1,135,256.06 .00 2,000.00 151.88 .00 1,007.18 992.82 50 4,211.40
.00 5.00 3,500.00 .00 7,000.00 (6,995.00) 140000 .00
.00 .00 .00 .00 .00 .00 +++ (1,200.13)
.00 50,000.00 15,701.64 .00 66,118.99 (16,118.99) 132 44,114.37 .00 18,000.00 2,472.00 .00 15,014.56 2,985.44 83 10,741.00 .00 6,000.00 2,844.54 .00 14,610.50 (8,610.50) 244 11,155.98 48836 Training Surcharge AB 717- fee per 18,000.00
48840 Current Service Charges 6,000.00
48830 Credit Card Processing Fee .00
48835 Technology Surcharge 50,000.00
47920 Recycling Program Revenue 2,000.00
48820 Rentals 5.00
47620 Coop Purchasing Program FCCC .00
47900 Transfer In 1,746,124.00
47610 Cost Reimbursements 60,000.00
47612 Cost Recovery- Road Impacts 21,434.00
47310 Restitution 2,000.00
47500 State Mandated Costs Reimb SB90 .00
47220 Donation & Sponsorship .00
47300 Damages to City Property 5,000.00
47130 Sale of fully depreciated assets .00
47200 Miscellaneous Revenue 150,000.00
46607 Parks and Rec - Camps 85,000.00
46900 Reproduction Charges 250.00
46603 Parks and Rec - Business-Family 7,622.00
46605 Parks and Rec - Community Garden 3,612.00
46601 Parks and Rec - Trips & Tours 25,000.00
46602 Parks and Rec - Senior Center 17,000.00
46514 Parks and Rec - Teen Services .00
46520 Parks and Rec - Go Getters Program 5,256.00
46512 Parks and Rec - Field & Facility 90,000.00
46513 Parks and Rec - Batting Cages 850.00
46510 Parks and Rec - Contract Programs 110,000.00
46511 Parks and Rec - Fees & Programs 1,000.00
46508 Parks and Rec - Youth Sports 45,000.00
46509 Parks and Rec - Adult Sports 37,853.00
46350 Residential Parking Permit 7,000.00
46504 Parks and Rec - Special Events 45,320.00
46100 Zoning And Planning Fee 170,000.00
46310 Inoperative Vehicle Extension 250.00
45500 COPS Allocation 163,200.00
46000 Impound Service Charge 35,000.00
45000 State Grants 400,000.00
45400 Property Tax - AB1197 4,050,456.00
43200 Rents And Concessions 13,776.00
44200 Property Tax-In Lieu Of 10,524,580.00
43100 Interest Income 2,104,632.00
43116 Investment Fair Value gain (loss) .00
42302 Foreclosure Prgm-Registration 25,000.00
42600 Image Enhancement Fee .00
42250 Fines & Violation- Fireworks .00
42300 Storm Drain Revenue 60,000.00
42100 Vehicle Code Fines 75,000.00
42200 Other Court Fines 1,250,000.00
42010 Record Retention Surcharge 4,000.00
42050 Administrative Citation 85,000.00
41900 Other License & Permits 150,000.00
42000 Plan Check Fees 650,000.00
41700 Heating Air Cond Permit 50,000.00
41800 Dog License 160,000.00
41400 Plumbing Permits 105,000.00
41500 Electrical Permits 175,000.00
41315 General Plan Maintenance Fee .00
41350 Automated Permit System 4,000.00
41200 Regulatory Permit 8,000.00
41300 Building Permits 750,000.00
41120 Home Occupation - Planning Review 1,000.00
41130 Tobacco Retailer License .00
41111 Business License Delinquent Fee .00
41115 SB1186 Fee 8,000.00
41106 Discovered Business License (52,000.00)
41110 Business License Late Fee 25,000.00
41101 Business License Tax- Delinquent 3,000.00
41105 Business License Processing Fee 90,000.00
41000 Certificate of Occupancy Permit 14,000.00
41100 Business License Tax 4,674,027.00
40700 Utility Users Tax 4,169,534.00
40800 Rubbish Franchise Fee 1,071,700.00
Fund 100 - General Fund
REVENUE
Department 00 - Non-Departmental
Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
40400 Property Transfer Tax 108,651.00
40500 Transient Occupancy Tax 500,000.00
40102 Sales Tax Revenue Contra Account .00
40200 Franchise Tax 1,000,000.00
40100 Sales And Use Taxes 13,116,112.00
40101 Sales And Use Taxes - Measure P 12,768,000.00
Enclosure 1 - FY 2024-25 Third Quarter Budget Report - General Fund Page 1 of 615a Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 15,675.00 911.57 .00 12,539.35 3,135.65 80 17,922.35 $0.00 $61,066,919.00 $3,211,944.16 $0.00 $36,581,579.32 $24,485,339.68 60% $34,925,314.47 $0.00 $61,066,919.00 $3,211,944.16 $0.00 $36,581,579.32 $24,485,339.68 60% $34,925,314.47 .00 101,123.00 7,778.70 .00 51,984.55 49,138.45 51 36,047.75 .00 1,625.00 .00 .00 .00 1,625.00 0 .00
.00 1,000.00 .00 .00 .00 1,000.00 0 .00
.00 23,701.00 1,202.34 .00 8,002.79 15,698.21 34 5,914.59 .00 6,795.00 276.26 .00 2,624.47 4,170.53 39 2,624.47
.00 1,182.00 .00 .00 .00 1,182.00 0 .00
.00 37,288.00 3,315.00 .00 26,472.20 10,815.80 71 34,382.50 .00 16,724.00 2,111.90 .00 17,888.88 (1,164.88) 107 10,546.28 .00 15,000.00 1,250.00 .00 10,000.00 5,000.00 67 10,625.00 .00 2,400.00 200.00 .00 1,600.00 800.00 67 1,700.00
.00 4,878.00 .00 .00 4,878.00 .00 100 1,888.04
.00 1,466.00 164.44 .00 1,199.98 266.02 82 854.30
.00 1,103.00 512.59 .00 598.17 504.83 54 944.86
.00 500.00 122.38 .00 684.57 (184.57) 137 1,101.39
.00 400.00 .00 .00 .00 400.00 0 .00
1,321.00 5,821.00 2,348.79 .00 10,119.79 (4,298.79) 174 4,562.53 .00 300.00 .00 .00 .00 300.00 0 .00
.00 150.00 .00 .00 .00 150.00 0 .00
.00 6,500.00 .00 .00 662.88 5,837.12 10 3,109.28
.00 13,500.00 .00 .00 .00 13,500.00 0 .00
(1,321.00) 13,679.00 .00 .00 24,186.24 (10,507.24) 177 44,892.07 .00 39,900.00 .00 .00 9,312.87 30,587.13 23 12,769.73
.00 1,521.00 .00 .00 1,521.00 .00 100 1,521.00
$0.00 $296,556.00 $19,282.40 $0.00 $171,736.39 $124,819.61 58% $173,483.79 .00 707,368.00 54,372.19 .00 520,873.85 186,494.15 74 563,229.71 .00 8,750.00 1,017.90 .00 30,774.23 (22,024.23) 352 35,218.90 .00 .00 .00 .00 26.23 (26.23) +++ 132.67
.00 159,830.00 12,299.40 .00 110,459.01 49,370.99 69 127,117.85 .00 7,074.00 229.44 .00 10,525.44 (3,451.44) 149 15,210.96 .00 8,268.00 .00 .00 .00 8,268.00 0 .00
.00 6,224.00 575.00 .00 4,646.31 1,577.69 75 4,751.78
.00 72,244.00 8,269.78 .00 52,332.34 19,911.66 72 49,849.30 .00 18,621.00 1,919.08 .00 13,575.92 5,045.08 73 15,368.63 .00 10,080.00 840.00 .00 6,795.00 3,285.00 67 8,650.00
.00 3,060.00 255.00 .00 2,055.00 1,005.00 67 2,550.00
.00 600.00 50.00 .00 400.00 200.00 67 425.00
.00 4,285.00 169.94 .00 1,662.29 2,622.71 39 1,962.97
.00 34,118.00 .00 .00 34,118.00 .00 100 24,973.65
.00 10,257.00 847.58 .00 8,362.76 1,894.24 82 9,076.29
(500.00) 1,000.00 .00 .00 125.17 874.83 13 103.44
500.00 1,000.00 77.18 .00 748.36 251.64 75 1,521.89
.00 300.00 .00 .00 .00 300.00 0 .00
.00 4,500.00 49.95 .00 444.65 4,055.35 10 1,849.60
.00 2,500.00 .00 .00 157.69 2,342.31 6 1,366.76
45,155.00 75,155.00 1,425.00 .00 70,155.00 5,000.00 93 16,505.00 143,196.00 171,946.00 8,609.10 26,357.41 138,841.95 6,746.64 96 349,923.79 .00 10,000.00 1,093.77 .00 15,545.68 (5,545.68) 155 16,384.73 .00 67,022.00 .00 .00 13,453.25 53,568.75 20 9,609.82
.00 7,275.00 .00 .00 7,275.00 .00 100 7,275.00
$188,351.00 $1,391,477.00 $92,100.31 $26,357.41 $1,043,353.13 $321,766.46 77% $1,263,057.74 .00 196,578.00 19,881.44 .00 145,673.03 50,904.97 74 129,019.20 .00 3,562.00 .00 .00 5,167.00 (1,605.00) 145 4,695.53
.00 .00 .00 .00 .00 .00 +++ 879.72
.00 44,417.00 4,399.78 .00 32,828.53 11,588.47 74 30,921.28 .00 1,966.00 155.52 .00 1,544.99 421.01 79 1,689.40
.00 2,298.00 .00 .00 .00 2,298.00 0 .00
.00 1,809.00 160.10 .00 1,322.84 486.16 73 1,193.86
.00 46,507.00 3,802.50 .00 31,871.01 14,635.99 69 29,992.52 .00 4,320.00 360.00 .00 2,880.00 1,440.00 67 2,340.00
.00 .00 .00 .00 .00 .00 +++ 115.00
.00 9,481.00 .00 .00 9,481.00 .00 100 10,232.75
.00 2,850.00 293.50 .00 2,231.53 618.47 78 1,990.68
.00 3,000.00 .00 .00 1,393.53 1,606.47 46 3,664.62
.00 .00 .00 .00 43.53 (43.53) +++ .00
.00 35,000.00 7,112.25 19,092.05 15,907.95 .00 100 23,171.12 .00 150,000.00 .00 .00 2,021.09 147,978.91 1 .00
.00 1,055.00 235.00 .00 485.00 570.00 46 500.00
.00 900.00 .00 .00 759.53 140.47 84 487.32
.00 300.00 .00 .00 .00 300.00 0 309.80
.00 250.00 .00 .00 .00 250.00 0 109.28
.00 8,500.00 1,845.00 3,955.00 1,845.00 2,700.00 68 .00 .00 70,000.00 2,295.79 30,426.89 14,584.77 24,988.34 64 19,184.88 .00 4,640.00 .00 .00 1,413.55 3,226.45 30 3,509.19
54900 Professional Development 2,400.00 .00 2,400.00 .00 .00 .00 2,400.00 0 2,332.90 54500 Contracted Services 70,000.00
54800 Convention & Mtg Expenses 4,640.00
53300 Equipment Maintenance & Repairs 250.00
54400 Professional Services 8,500.00
52700 Books & Periodicals 900.00
53200 Mileage Reimbursement 300.00
52500 Election Expense 150,000.00
52600 Membership & Dues 1,055.00
52205 Office Supplies .00
52300 Advertising & Publications 35,000.00
51930 Medicare/Employer Porti 2,850.00
52200 Departmental Supplies 3,000.00
51905 Bilingual Pay .00
51907 OPEB Cost Allocation 9,481.00
51900 Group Health & Life Ins 46,507.00
51903 Auto Allowance 4,320.00
51600 Workers Compensation 2,298.00
51700 Disability Insurance 1,809.00
51500 Public Employees Retirement 44,417.00
51504 Deferred Compensation 1,966.00
51120 Vacation/Sick Leave Accrual Pay- 3,562.00
51300 Overtime .00
Department 11 - Administration- City $1,203,126.00
Department 12 - Administration- City
51100 Salaries 196,578.00
56910 Legal Service 67,022.00
57900 Equipment Replacement 7,275.00
54500 Contracted Services 28,750.00
54800 Convention & Mtg Expenses 10,000.00
54100 Special Departmental Expenses 2,500.00
54400 Professional Services 30,000.00
52300 Advertising & Publications 300.00
52600 Membership & Dues 4,500.00
52200 Departmental Supplies 1,500.00
52205 Office Supplies 500.00
51907 OPEB Cost Allocation 34,118.00
51930 Medicare/Employer Porti 10,257.00
51905 Bilingual Pay 600.00
51906 Post Employment Health Plan 4,285.00
51903 Auto Allowance 10,080.00
51904 Technology Stipend 3,060.00
51900 Group Health & Life Ins 72,244.00
51901 Cash Back Incentive Pay 18,621.00
51600 Workers Compensation 8,268.00
51700 Disability Insurance 6,224.00
51500 Public Employees Retirement 159,830.00
51504 Deferred Compensation 7,074.00
51120 Vacation/Sick Leave Accrual Pay- 8,750.00
51300 Overtime .00
Department 11 - Administration- City
51100 Salaries 707,368.00
57900 Equipment Replacement 1,521.00
Department 10 - Administration- City $296,556.00
54800 Convention & Mtg Expenses 15,000.00
56910 Legal Service 39,900.00
54100 Special Departmental Expenses 6,500.00
54400 Professional Services 13,500.00
52700 Books & Periodicals 300.00
53610 Cost Reimbursements 150.00
52300 Advertising & Publications 400.00
52600 Membership & Dues 4,500.00
52200 Departmental Supplies 1,103.00
52205 Office Supplies 500.00
51907 OPEB Cost Allocation 4,878.00
51930 Medicare/Employer Porti 1,466.00
51903 Auto Allowance 15,000.00
51904 Technology Stipend 2,400.00
51900 Group Health & Life Ins 37,288.00
51901 Cash Back Incentive Pay 16,724.00
51501 PT Retirement 6,795.00
51600 Workers Compensation 1,182.00
51300 Overtime 1,000.00
51500 Public Employees Retirement 23,701.00
51100 Salaries 101,123.00
51120 Vacation/Sick Leave Accrual Pay- 1,625.00
REVENUE TOTALS $61,066,919.00
EXPENSE
Department 10 - Administration- City
48970 CBC Rebate Program 15,675.00
Department 00 - Non-Departmental $61,066,919.00
Enclosure 1 - FY 2024-25 Third Quarter Budget Report - General Fund Page 2 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 35,000.00 .00 .00 4,645.97 30,354.03 13 11,739.97
.00 1,103.00 .00 .00 1,103.00 .00 100 1,103.00
$0.00 $625,936.00 $40,540.88 $53,473.94 $277,202.85 $295,259.21 53% $279,182.02 .00 .00 .00 .00 .00 .00 +++ 2,119.48
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $2,119.48
.00 126,210.00 34,979.00 .00 43,454.65 82,755.35 34 30,705.00 $0.00 $126,210.00 $34,979.00 $0.00 $43,454.65 $82,755.35 34% $30,705.00 .00 .00 .00 .00 .00 .00 +++ 46,474.58
1,219,062.00 16,016,746.00 2,329,172.84 4,554,977.42 10,836,383.62 625,384.96 96 9,964,812.13 $1,219,062.00 $16,016,746.00 $2,329,172.84 $4,554,977.42 $10,836,383.62 $625,384.96 96% $10,011,286.71 (147,000.00) 1,437,635.00 104,738.11 .00 857,279.83 580,355.17 60 825,113.46 .00 20,507.00 2,593.25 .00 37,984.40 (17,477.40) 185 26,786.49 .00 52,000.00 .00 .00 7,312.56 44,687.44 14 5,013.34
.00 2,000.00 .00 .00 216.10 1,783.90 11 18.98
.00 358,049.00 23,820.71 .00 195,085.42 162,963.58 54 199,694.94 .00 1,950.00 .00 .00 274.22 1,675.78 14 188.01
.00 15,847.00 885.36 .00 7,937.17 7,909.83 50 7,640.30
.00 18,521.00 .00 .00 .00 18,521.00 0 .00
.00 14,561.00 946.87 .00 7,783.43 6,777.57 53 6,954.33
.00 .00 .00 .00 .00 .00 +++ 2,431.00
.00 280,537.00 25,451.36 .00 173,377.55 107,159.45 62 136,458.67 .00 32,497.00 1,813.48 .00 16,711.58 15,785.42 51 24,995.08 .00 7,680.00 640.00 .00 3,200.00 4,480.00 42 4,567.50
.00 2,880.00 240.00 .00 1,200.00 1,680.00 42 1,706.25
.00 1,050.00 62.50 .00 493.75 556.25 47 531.25
.00 3,021.00 134.16 .00 1,264.81 1,756.19 42 1,167.16
.00 76,430.00 .00 .00 76,430.00 .00 100 49,494.40
.00 22,978.00 1,596.32 .00 13,445.54 9,532.46 59 12,886.77 .00 1,200.00 .00 .00 832.41 367.59 69 848.51
5,564.00 10,564.00 2,075.41 .00 4,744.31 5,819.69 45 1,639.59 .00 2,500.00 (3,552.46) .00 1,395.89 1,104.11 56 1,214.34 1,436.00 1,436.00 .00 .00 1,435.50 .50 100 .00
(4,513.00) 4,117.00 .00 .00 1,299.45 2,817.55 32 1,284.82 .00 1,820.00 205.00 .00 1,340.00 480.00 74 2,473.00
2,028.00 2,028.00 .00 .00 2,027.88 .12 100 2,027.88
(16,272.00) 527,629.00 156,870.17 86,922.00 345,922.67 94,784.33 82 342,913.21 .00 100.00 .00 .00 .00 100.00 0 .00
.00 .00 .00 .00 .00 .00 +++ 2,023.78
.00 3,100.00 .00 .00 700.00 2,400.00 23 4,749.55
2,666.00 7,166.00 864.74 .00 3,069.15 4,096.85 43 3,137.12 5,593.00 140,331.00 17,083.55 28,153.60 108,778.40 3,399.00 98 90,058.19 144,000.00 275,220.00 32,331.25 82,861.25 190,748.75 1,610.00 99 147,379.77 .00 2,500.00 1,657.37 .00 2,304.79 195.21 92 (1,687.08) .00 7,850.00 .00 .00 .00 7,850.00 0 .00
134.00 13,584.00 390.00 .00 3,649.00 9,935.00 27 1,394.50 .00 18,000.00 .00 .00 3,445.19 14,554.81 19 9,454.79
.00 53,900.00 5,865.99 .00 41,031.63 12,868.37 76 32,922.98 8,717.00 8,717.00 627.78 .00 6,823.91 1,893.09 78 .00
.00 10,103.00 .00 .00 10,108.49 (5.49) 100 8,102.00
$2,353.00 $3,440,008.00 $377,340.92 $197,936.85 $2,129,653.78 $1,112,417.37 68% $1,955,584.88 (10,000.00) 2,520,222.00 180,122.69 .00 1,684,017.54 836,204.46 67 1,630,581.86 .00 55,173.00 .00 .00 53,627.06 1,545.94 97 53,554.90
.00 207,845.00 6,973.40 .00 64,928.40 142,916.60 31 56,664.23 10,000.00 16,000.00 2,911.36 .00 15,506.44 493.56 97 1,014.28 .00 577,361.00 40,865.88 .00 380,129.27 197,231.73 66 404,737.61 .00 7,795.00 261.50 .00 2,458.34 5,336.66 32 608.01
.00 25,302.00 1,259.03 .00 13,406.61 11,895.39 53 9,355.04 .00 29,573.00 .00 .00 .00 29,573.00 0 .00
.00 24,687.00 1,905.06 .00 14,948.82 9,738.18 61 14,109.07 .00 .00 .00 .00 4,646.00 (4,646.00) +++ 663.00
.00 455,575.00 30,907.88 .00 253,647.99 201,927.01 56 242,983.33 .00 58,012.00 4,974.72 .00 39,197.76 18,814.24 68 40,585.12 .00 9,600.00 800.00 .00 6,400.00 3,200.00 67 6,800.00
.00 3,600.00 300.00 .00 2,400.00 1,200.00 67 2,550.00
.00 7,200.00 700.00 .00 6,150.00 1,050.00 85 5,100.00
.00 3,716.00 130.60 .00 1,231.34 2,484.66 33 1,193.01
.00 122,044.00 .00 .00 122,044.00 .00 100 91,867.80
.00 .00 291.76 .00 1,508.66 (1,508.66) +++ 3,525.00
.00 36,688.00 2,780.25 .00 26,501.27 10,186.73 72 25,334.48 .00 6,000.00 329.16 .00 3,854.31 2,145.69 64 3,852.98
.00 4,600.00 .00 .00 299.54 4,300.46 7 26.46
.00 1,000.00 .00 .00 .00 1,000.00 0 .00
.00 15,500.00 3,480.82 .00 4,841.79 10,658.21 31 3,669.92 .00 9,000.00 2,351.61 .00 7,359.30 1,640.70 82 10,933.61 .00 13,700.00 .00 .00 8,585.00 5,115.00 63 1,805.00
52700 Books & Periodicals .00 .00 .00 .00 .00 .00 .00 +++ 196.00 52400 Print Duplicate & Photocopying 9,000.00
52600 Membership & Dues 13,700.00
52230 SB1186 ADA - Expense 1,000.00
52250 Uniforms 15,500.00
52200 Departmental Supplies 6,000.00
52205 Office Supplies 4,600.00
51908 Certification compensation .00
51930 Medicare/Employer Porti 36,688.00
51906 Post Employment Health Plan 3,716.00
51907 OPEB Cost Allocation 122,044.00
51904 Technology Stipend 3,600.00
51905 Bilingual Pay 7,200.00
51901 Cash Back Incentive Pay 58,012.00
51903 Auto Allowance 9,600.00
51800 Unemployment Insurance .00
51900 Group Health & Life Ins 455,575.00
51600 Workers Compensation 29,573.00
51700 Disability Insurance 24,687.00
51501 PT Retirement 7,795.00
51504 Deferred Compensation 25,302.00
51300 Overtime 6,000.00
51500 Public Employees Retirement 577,361.00
51120 Vacation/Sick Leave Accrual Pay- 55,173.00
51200 Hourly Salaries 207,845.00
Department 20 - Finance Totals $3,437,655.00
Department 30 - Community &
51100 Salaries 2,530,222.00
57300 Furniture & Equipment .00
57900 Equipment Replacement 10,103.00
56910 Legal Service 18,000.00
56992 Bank Service Charges 53,900.00
54800 Convention & Mtg Expenses 7,850.00
54900 Professional Development 13,450.00
54500 Contracted Services 131,220.00
54530 Credit Card Service Charges 2,500.00
54300 Telephone 4,500.00
54400 Professional Services 134,738.00
53500 Small Tools & Equipment .00
54100 Special Departmental Expenses 3,100.00
52805 Software Licensing 543,901.00
53200 Mileage Reimbursement 100.00
52600 Membership & Dues 1,820.00
52800 Software .00
52300 Advertising & Publications .00
52400 Print Duplicate & Photocopying 8,630.00
52200 Departmental Supplies 5,000.00
52205 Office Supplies 2,500.00
51930 Medicare/Employer Porti 22,978.00
52100 Postage 1,200.00
51906 Post Employment Health Plan 3,021.00
51907 OPEB Cost Allocation 76,430.00
51904 Technology Stipend 2,880.00
51905 Bilingual Pay 1,050.00
51901 Cash Back Incentive Pay 32,497.00
51903 Auto Allowance 7,680.00
51800 Unemployment Insurance .00
51900 Group Health & Life Ins 280,537.00
51600 Workers Compensation 18,521.00
51700 Disability Insurance 14,561.00
51501 PT Retirement 1,950.00
51504 Deferred Compensation 15,847.00
51300 Overtime 2,000.00
51500 Public Employees Retirement 358,049.00
51120 Vacation/Sick Leave Accrual Pay- 20,507.00
51200 Hourly Salaries 52,000.00
Department 20 - Finance
51100 Salaries 1,584,635.00
54500 Contracted Services 14,797,684.00
Department 15 - Administration- Law $14,797,684.00
Department 14 - Administration- City $126,210.00
Department 15 - Administration- Law
54100 Special Departmental Expenses .00
Department 13 - Administration- $0.00
Department 14 - Administration- City
54500 Contracted Services 126,210.00
Department 13 - Administration54100 Special Departmental Expenses .00 57900 Equipment Replacement 1,103.00
Department 12 - Administration- City $625,936.00
56910 Legal Service 35,000.00
Enclosure 1 - FY 2024-25 Third Quarter Budget Report - General Fund Page 3 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 6,250.00 900.00 .00 3,225.00 3,025.00 52 2,950.00
.00 500.00 .00 .00 84.77 415.23 17 .00
.00 115,900.00 .00 .00 89.16 115,810.84 0 .00
.00 3,000.00 25.00 .00 207.98 2,792.02 7 560.20
.00 57,000.00 13,453.57 10,000.00 39,703.53 7,296.47 87 39,365.79 206,948.00 1,326,948.00 37,050.40 340,908.31 155,467.06 830,572.63 37 110,658.14 325,279.00 836,279.00 51,779.67 357,338.71 342,132.92 136,807.37 84 305,896.49 .00 260,000.00 21,949.10 .00 150,795.20 109,204.80 58 172,106.40 .00 6,000.00 .00 .00 2,027.46 3,972.54 34 1,133.77
.00 9,500.00 790.00 .00 5,480.19 4,019.81 58 5,559.85
.00 69,500.00 .00 .00 .00 69,500.00 0 .00
.00 239,000.00 .00 .00 51,229.33 187,770.67 21 79,773.69 .00 10,000.00 .00 .00 955.38 9,044.62 10 1,792.71
.00 .00 (165.97) .00 (2,120.77) 2,120.77 +++ (316.64)
.00 50,611.00 .00 .00 50,611.00 .00 100 50,611.00
$532,227.00 $7,200,681.00 $407,127.49 $708,247.02 $3,517,577.65 $2,974,856.33 59% $3,381,802.11 .00 3,452,431.00 234,011.04 .00 2,251,214.35 1,201,216.65 65 2,109,395.29 .00 103,178.00 .00 .00 83,908.08 19,269.92 81 88,769.28 .00 181,927.00 15,273.20 .00 140,431.34 41,495.66 77 158,801.61 .00 81,000.00 14,984.55 .00 132,809.02 (51,809.02) 164 120,540.88 .00 780,079.00 52,674.96 .00 505,769.51 274,309.49 65 518,856.59 .00 7,000.00 572.76 .00 5,090.14 1,909.86 73 4,092.33
.00 35,505.00 1,539.68 .00 14,405.88 21,099.12 41 14,264.60 .00 .00 94.60 .00 189.21 (189.21) +++ .00
.00 40,352.00 .00 .00 .00 40,352.00 0 .00
.00 32,790.00 2,542.67 .00 21,114.35 11,675.65 64 18,523.30 .00 .00 .00 .00 .00 .00 +++ 2,112.00
.00 784,575.00 58,718.26 .00 483,324.56 301,250.44 62 417,408.12 .00 74,486.00 6,207.16 .00 49,716.96 24,769.04 67 52,581.80 .00 4,080.00 340.00 .00 2,720.00 1,360.00 67 2,840.00
.00 1,530.00 127.50 .00 1,138.80 391.20 74 1,195.98
.00 5,730.00 402.50 .00 3,220.00 2,510.00 56 3,606.25
.00 1,766.00 101.84 .00 960.13 805.87 54 930.24
.00 166,515.00 .00 .00 166,520.00 (5.00) 100 114,961.16 .00 .00 .00 .00 .00 .00 +++ 262.50
.00 50,060.00 3,934.58 .00 38,725.29 11,334.71 77 36,800.01 .00 1,100.00 .00 .00 .00 1,100.00 0 .00
5,000.00 28,800.00 1,192.14 2,029.26 23,105.04 3,665.70 87 17,259.34 .00 3,800.00 .00 .00 1,020.56 2,779.44 27 2,622.81
.00 28,900.00 2,288.00 4,684.39 12,874.83 11,340.78 61 18,613.92 .00 1,500.00 .00 .00 49.61 1,450.39 3 1,451.75
.00 4,450.00 .00 .00 3,043.57 1,406.43 68 1,393.20
.00 1,000.00 .00 .00 .00 1,000.00 0 .00
15,000.00 60,000.00 7,321.87 4,040.32 55,799.38 160.30 100 60,052.04 .00 180,250.00 26,425.60 .00 131,894.57 48,355.43 73 140,222.26 .00 800.00 .00 .00 18.90 781.10 2 .00
.00 32,000.00 572.53 175.96 25,314.42 6,509.62 80 19,458.08 .00 11,500.00 .00 .00 7,492.67 4,007.33 65 7,560.21
(5,000.00) 209,200.00 30,653.30 39,755.81 150,548.41 18,895.78 91 137,433.41 7,000.00 35,000.00 3,144.87 2,019.82 33,250.22 (270.04) 101 18,437.39 .00 7,200.00 1,086.79 1,891.95 4,108.02 1,200.03 83 6,140.74 (17,000.00) 19,000.00 2,147.24 .00 11,821.41 7,178.59 62 13,949.49 .00 1,000.00 .00 .00 .00 1,000.00 0 .00
263,536.00 318,356.00 13,935.12 26,529.16 82,353.77 209,473.07 34 39,977.73 .00 9,500.00 1,399.49 .00 5,290.46 4,209.54 56 .00
.00 1,108,140.00 90,202.02 .00 870,849.06 237,290.94 79 770,134.34 (11,869.00) 101,331.00 1,278.72 7,171.49 23,866.77 70,292.74 31 30,158.43 344,541.00 2,677,316.00 182,200.07 412,660.84 1,734,552.34 530,102.82 80 2,307,837.14 25,000.00 60,000.00 7,291.73 6,263.66 40,482.83 13,253.51 78 23,480.22 10,000.00 15,500.00 .00 .00 11,623.68 3,876.32 75 1,869.36 5,000.00 391,531.00 64,093.48 92,760.82 297,694.50 1,075.68 100 253,894.06 (98,000.00) 140,472.00 9,889.36 107,795.45 20,593.14 12,083.41 91 9,867.66 6,000.00 34,150.00 6,189.14 5,573.36 24,474.85 4,101.79 88 27,998.04 2,133.00 222,133.00 409.41 129,361.78 31,771.27 60,999.95 73 80,975.92 .00 15,000.00 .00 4,775.44 2,859.61 7,364.95 51 11,415.82 .00 5,000.00 1,100.48 .00 3,095.00 1,905.00 62 3,276.96 .00 16,800.00 1,015.19 8,523.61 4,276.22 4,000.17 76 11,618.09 .00 4,500.00 .00 .00 954.86 3,545.14 21 1,641.21
.00 1,000.00 .00 .00 1,000.00 .00 100 980.00
(2,000.00) 24,380.00 2,574.52 2,610.59 20,499.12 1,270.29 95 19,492.03 .00 74,050.00 .00 1,185.54 41,577.21 31,287.25 58 31,240.44 .00 70,000.00 .00 .00 32,702.69 37,297.31 47 95,601.61
.00 .00 .00 .00 .00 .00 +++ 207.00
.00 .00 (1,932.44) .00 (20,124.13) 20,124.13 +++ (13,019.69) .00 185,287.00 .00 .00 185,287.00 .00 100 185,287.00
$549,341.00 $11,902,950.00 $846,003.93 $859,809.25 $7,777,279.48 $3,265,861.27 73% $8,004,469.95 .00 554,311.00 43,053.12 .00 407,974.19 146,336.81 74 383,630.85 .00 12,000.00 .00 .00 35,328.12 (23,328.12) 294 14,293.62 .00 55,990.00 2,299.50 .00 25,847.25 30,142.75 46 20,545.00 51120 Vacation/Sick Leave Accrual Pay- 12,000.00
51200 Hourly Salaries 55,990.00
Department 40 - Public Works Totals $11,353,609.00
Department 60 - Human Resources
51100 Salaries 554,311.00
57850 Contra Deposit Accounts .00
57900 Equipment Replacement 185,287.00
56910 Legal Service 70,000.00
57300 Furniture & Equipment .00
54930 Safety Programs & Materials 26,380.00
56205 Permits - Fees - Licenses 74,050.00
54800 Convention & Mtg Expenses 4,500.00
54900 Professional Development 1,000.00
54670 Tree Care 5,000.00
54675 Weed Abatement 16,800.00
54655 Street Lights/Signals 220,000.00
54660 Street Paintings/Markings 15,000.00
54645 Median Island Maintenance 238,472.00
54650 Signage 28,150.00
54635 General Construction 5,500.00
54640 Graffiti Abatement 386,531.00
54500 Contracted Services 2,332,775.00
54605 Asphalt Maintenance 35,000.00
54200 Utilities 1,108,140.00
54400 Professional Services 113,200.00
53500 Small Tools & Equipment 54,820.00
54100 Special Departmental Expenses 9,500.00
53440 Plumbing Supplies 36,000.00
53450 Swimming Pool Maintenance 1,000.00
53410 Electrical Maintenance 28,000.00
53430 Paint Supplies 7,200.00
53301 Equipment Rental 11,500.00
53400 Building & Grounds Maintenance 214,200.00
53200 Mileage Reimbursement 800.00
53300 Equipment Maintenance & Repairs 32,000.00
53100 Automobile Supplies 45,000.00
53150 Fuel 180,250.00
52600 Membership & Dues 4,450.00
52700 Books & Periodicals 1,000.00
52250 Uniforms 28,900.00
52400 Print Duplicate & Photocopying 1,500.00
52200 Departmental Supplies 23,800.00
52205 Office Supplies 3,800.00
51930 Medicare/Employer Porti 50,060.00
52100 Postage 1,100.00
51907 OPEB Cost Allocation 166,515.00
51908 Certification compensation .00
51905 Bilingual Pay 5,730.00
51906 Post Employment Health Plan 1,766.00
51903 Auto Allowance 4,080.00
51904 Technology Stipend 1,530.00
51900 Group Health & Life Ins 784,575.00
51901 Cash Back Incentive Pay 74,486.00
51700 Disability Insurance 32,790.00
51800 Unemployment Insurance .00
51505 Roth Contribution .00
51600 Workers Compensation 40,352.00
51501 PT Retirement 7,000.00
51504 Deferred Compensation 35,505.00
51300 Overtime 81,000.00
51500 Public Employees Retirement 780,079.00
51120 Vacation/Sick Leave Accrual Pay- 103,178.00
51200 Hourly Salaries 181,927.00
Department 30 - Community & $6,668,454.00
Department 40 - Public Works
51100 Salaries 3,452,431.00
57850 Contra Deposit Accounts .00
57900 Equipment Replacement 50,611.00
56910 Legal Service 239,000.00
57300 Furniture & Equipment 10,000.00
54900 Professional Development 9,500.00
54940 Organizational Learning 69,500.00
54540 Court Charges 260,000.00
54800 Convention & Mtg Expenses 6,000.00
54400 Professional Services 1,120,000.00
54500 Contracted Services 511,000.00
53500 Small Tools & Equipment 3,000.00
54100 Special Departmental Expenses 57,000.00
53200 Mileage Reimbursement 500.00
53300 Equipment Maintenance & Repairs 115,900.00
52900 Commission Stipends 6,250.00
Enclosure 1 - FY 2024-25 Third Quarter Budget Report - General Fund Page 4 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 125,247.00 9,752.58 .00 90,705.32 34,541.68 72 91,323.97 .00 2,100.00 86.23 .00 969.29 1,130.71 46 770.47
.00 5,543.00 264.92 .00 2,511.59 3,031.41 45 2,400.06
.00 6,479.00 .00 .00 .00 6,479.00 0 .00
.00 5,209.00 464.64 .00 3,828.43 1,380.57 73 3,184.56
.00 84,687.00 7,307.18 .00 59,620.07 25,066.93 70 54,144.89 .00 4,800.00 400.00 .00 3,200.00 1,600.00 67 3,400.00
.00 1,800.00 150.00 .00 1,200.00 600.00 67 1,275.00
.00 1,200.00 100.00 .00 800.00 400.00 67 850.00
.00 2,001.00 160.08 .00 1,509.14 491.86 75 1,392.51
.00 26,735.00 .00 .00 26,735.00 .00 100 16,424.75
.00 8,038.00 667.05 .00 6,882.77 1,155.23 86 6,147.94
.00 300.00 27.40 .00 119.50 180.50 40 58.03
.00 3,600.00 116.05 .00 1,595.05 2,004.95 44 3,424.26
.00 600.00 .00 .00 454.02 145.98 76 566.32
.00 1,600.00 .00 .00 275.00 1,325.00 17 924.00
.00 7,000.00 4,800.00 .00 4,800.00 2,200.00 69 500.00
.00 850.00 .00 .00 689.45 160.55 81 608.96
.00 .00 .00 .00 2,044.91 (2,044.91) +++ 1,863.24
.00 200.00 .00 .00 .00 200.00 0 .00
.00 53,192.00 1,521.00 7,985.00 16,145.73 29,061.27 45 36,646.28 100,000.00 100,000.00 10,104.05 .00 10,200.84 89,799.16 10 .00 300.00 209,265.00 21,652.56 32,003.89 159,531.53 17,729.58 92 140,370.24 .00 12,000.00 2,853.56 .00 7,676.71 4,323.29 64 5,764.88 .00 24,500.00 .00 .00 13,201.97 11,298.03 54 19,494.99
.00 5,600.00 .00 .00 219.00 5,381.00 4 395.12
(300.00) 8,700.00 .00 .00 .00 8,700.00 0 225.27
.00 26,850.00 .00 .00 3,314.85 23,535.15 12 6,946.17
.00 57,040.00 (743.15) 8,331.00 24,101.29 24,607.71 57 51,986.65 .00 4,180.00 .00 .00 4,180.00 .00 100 4,180.00
$100,000.00 $1,411,617.00 $105,036.77 $48,319.89 $915,661.02 $447,636.09 68% $873,738.03 .00 2,657,840.00 189,684.15 .00 1,720,738.62 937,101.38 65 1,598,980.28 .00 51,205.00 .00 .00 74,929.74 (23,724.74) 146 133,269.28 111,000.00 2,032,716.00 112,927.96 .00 1,204,425.15 828,290.85 59 1,197,153.43 .00 18,000.00 231.79 .00 10,800.32 7,199.68 60 9,076.01 .00 600,539.00 44,095.24 .00 397,699.24 202,839.76 66 384,594.82 .00 72,077.00 4,104.54 .00 42,789.87 29,287.13 59 41,284.10 .00 26,283.00 1,080.56 .00 9,695.52 16,587.48 37 10,496.69 .00 .00 107.66 .00 194.22 (194.22) +++ .00
.00 31,063.00 .00 .00 .00 31,063.00 0 .00
.00 26,613.00 1,926.32 .00 15,663.73 10,949.27 59 13,721.72 .00 .00 .00 .00 2,478.00 (2,478.00) +++ (220.00)
.00 435,462.00 33,586.65 .00 255,150.76 180,311.24 59 203,112.57 .00 32,416.00 2,545.36 .00 19,899.81 12,516.19 61 29,974.98 .00 4,800.00 400.00 .00 2,783.43 2,016.57 58 3,400.00
.00 1,800.00 150.00 .00 1,043.81 756.19 58 1,275.00
.00 4,800.00 475.00 .00 2,575.00 2,225.00 54 2,675.00
.00 2,228.00 144.26 .00 1,376.29 851.71 62 1,550.40
.00 128,201.00 .00 .00 128,201.00 .00 100 88,063.64
.00 38,539.00 4,392.68 .00 43,617.41 (5,078.41) 113 42,514.69 (10,000.00) 46,349.00 9,350.00 .00 39,982.87 6,366.13 86 22,732.01 36,461.00 174,658.00 13,082.93 4,243.13 120,966.36 49,448.51 72 85,612.16 (8,345.00) 15,446.00 2,285.99 .00 9,909.12 5,536.88 64 5,783.14 (11,000.00) 14,895.00 .00 .00 .00 14,895.00 0 2,313.02
6,150.00 19,450.00 .00 .00 2,475.80 16,974.20 13 3,921.36 10,400.00 40,694.00 .00 14,950.13 20,605.13 5,138.74 87 13,399.23 .00 17,275.00 854.44 .00 4,370.67 12,904.33 25 4,093.43 (69,650.00) 111,748.00 4,694.74 27,292.85 50,151.29 34,303.86 69 49,430.93 .00 13,847.00 935.00 .00 6,003.23 7,843.77 43 7,727.83
(661.00) .00 .00 .00 .00 .00 +++ .00
.00 6,500.00 375.00 .00 2,175.00 4,325.00 33 3,075.00
.00 516.00 .00 .00 .00 516.00 0 .00
9,000.00 25,922.00 3,398.00 .00 12,884.36 13,037.64 50 5,206.69 (14,000.00) 150,090.00 6,470.60 1,431.00 130,833.00 17,826.00 88 143,209.03 .00 1,600.00 .00 .00 .00 1,600.00 0 .00
3,657.00 95,806.00 990.33 (27,160.00) 59,726.42 63,239.58 34 33,839.90 40,000.00 40,000.00 759.94 .00 10,350.00 29,650.00 26 4,040.00 20,000.00 35,000.00 .00 .00 2,613.09 32,386.91 7 11,131.36 563.00 584,574.00 11,273.89 65,258.05 359,060.65 160,255.30 73 339,520.65 (15,000.00) 107,109.00 10,882.80 27,209.10 67,524.45 12,375.45 88 53,991.50 .00 1,236.00 .00 .00 .00 1,236.00 0 76.75
8,000.00 24,760.00 .00 .00 4,871.25 19,888.75 20 5,631.00 .00 16,354.00 1,330.00 .00 1,505.93 14,848.07 9 4,725.34 .00 7,468.00 .00 .00 319.60 7,148.40 4 792.00
13,541.00 70,182.00 7,507.28 3,200.00 52,243.10 14,738.90 79 41,162.95 3,109.00 71,375.00 5,302.35 2,535.00 50,559.95 18,280.05 74 19,194.76 .00 1,400.00 .00 .00 663.00 737.00 47 620.00
.00 16,400.00 .00 .00 4,879.01 11,520.99 30 8,809.34
(25,000.00) 3,900.00 411.79 .00 1,345.82 2,554.18 35 17,834.75 .00 69,943.00 .00 .00 69,943.00 .00 100 69,943.00
57300 Furniture & Equipment 28,900.00
57900 Equipment Replacement 69,943.00
56205 Permits - Fees - Licenses 1,400.00
56910 Legal Service 16,400.00
55280 Senior Citizen Committee 56,641.00
55285 Event Tickets 68,266.00
54800 Convention & Mtg Expenses 16,354.00
54900 Professional Development 7,468.00
54530 Credit Card Service Charges 1,236.00
54700 Insurance & Surety Bond 16,760.00
54500 Contracted Services 584,011.00
54510 Contract Instructors 122,109.00
54100 Special Departmental Expenses .00
54400 Professional Services 15,000.00
53450 Swimming Pool Maintenance 1,600.00
53500 Small Tools & Equipment 92,149.00
53300 Equipment Maintenance & Repairs 16,922.00
53301 Equipment Rental 164,090.00
52900 Commission Stipends 6,500.00
53200 Mileage Reimbursement 516.00
52600 Membership & Dues 13,847.00
52800 Software 661.00
52300 Advertising & Publications 17,275.00
52400 Print Duplicate & Photocopying 181,398.00
52250 Uniforms 13,300.00
52255 Participant Uniforms 30,294.00
52205 Office Supplies 23,791.00
52210 Supplies/Chemicals 25,895.00
52100 Postage 56,349.00
52200 Departmental Supplies 138,197.00
51907 OPEB Cost Allocation 128,201.00
51930 Medicare/Employer Porti 38,539.00
51905 Bilingual Pay 4,800.00
51906 Post Employment Health Plan 2,228.00
51903 Auto Allowance 4,800.00
51904 Technology Stipend 1,800.00
51900 Group Health & Life Ins 435,462.00
51901 Cash Back Incentive Pay 32,416.00
51700 Disability Insurance 26,613.00
51800 Unemployment Insurance .00
51505 Roth Contribution .00
51600 Workers Compensation 31,063.00
51501 PT Retirement 72,077.00
51504 Deferred Compensation 26,283.00
51300 Overtime 18,000.00
51500 Public Employees Retirement 600,539.00
51120 Vacation/Sick Leave Accrual Pay- 51,205.00
51200 Hourly Salaries 1,921,716.00
Department 60 - Human Resources $1,311,617.00
Department 80 - Parks And Recreation
51100 Salaries 2,657,840.00
56910 Legal Service 57,040.00
57900 Equipment Replacement 4,180.00
54935 First Aid Treatment 9,000.00
54940 Organizational Learning 26,850.00
54810 Employee Appreciation 24,500.00
54900 Professional Development 5,600.00
54500 Contracted Services 208,965.00
54800 Convention & Mtg Expenses 12,000.00
54400 Professional Services 53,192.00
54420 Health & Wellness Program .00
52805 Software Licensing .00
53200 Mileage Reimbursement 200.00
52600 Membership & Dues 7,000.00
52700 Books & Periodicals 850.00
52205 Office Supplies 600.00
52300 Advertising & Publications 1,600.00
52100 Postage 300.00
52200 Departmental Supplies 3,600.00
51907 OPEB Cost Allocation 26,735.00
51930 Medicare/Employer Porti 8,038.00
51905 Bilingual Pay 1,200.00
51906 Post Employment Health Plan 2,001.00
51903 Auto Allowance 4,800.00
51904 Technology Stipend 1,800.00
51700 Disability Insurance 5,209.00
51900 Group Health & Life Ins 84,687.00
51504 Deferred Compensation 5,543.00
51600 Workers Compensation 6,479.00
51500 Public Employees Retirement 125,247.00
51501 PT Retirement 2,100.00
Enclosure 1 - FY 2024-25 Third Quarter Budget Report - General Fund Page 5 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
$108,225.00 $7,949,079.00 $475,757.25 $118,959.26 $5,020,024.02 $2,810,095.72 65% $4,718,739.74 .00 1,292,939.00 .00 .00 1,286,515.80 6,423.20 100 1,281,571.80 .00 .00 .00 .00 .00 .00 +++ (.24)
.00 .00 (.18) .00 (.75) .75 +++ (3.41)
.00 .00 .00 .00 (110.00) 110.00 +++ (6.00)
.00 1,397,000.00 106,601.27 2,424.00 892,008.38 502,567.62 64 845,267.51 621,302.00 621,302.00 .00 .00 621,302.00 .00 100 .00
.00 (400,000.00) .00 .00 .00 (400,000.00) 0 .00
.00 33,000.00 1,713.95 1,736.31 6,025.54 25,238.15 24 2,794.82 .00 106,148.00 11,904.83 29,299.49 71,338.42 5,510.09 95 75,195.58 .00 66,360.00 .00 .00 66,189.07 170.93 100 64,718.91
.00 516,831.00 925.59 .00 433,447.35 83,383.65 84 272,580.64 .00 130,000.00 11,241.37 10,653.75 108,164.77 11,181.48 91 85,992.92 .00 7,000.00 300.00 .00 4,600.00 2,400.00 66 4,600.00
.00 601,440.00 58,238.00 39.16 575,300.84 26,100.00 96 544,555.21 .00 1,277,450.00 .00 .00 1,279,832.25 (2,382.25) 100 828,491.50 .00 45,000.00 4,538.98 .00 9,839.94 35,160.06 22 5,250.99 .00 341,500.00 .00 .00 341,500.00 .00 100 .00
.00 1,065,000.00 .00 .00 1,065,000.00 .00 100 1,030,000.00 .00 860,550.00 424,950.00 .00 860,550.00 .00 100 888,775.00 .00 .00 .00 .00 472.47 (472.47) +++ (6,389.64)
1,000,000.00 1,000,000.00 (1,598.68) .00 1,000,806.32 (806.32) 100 .00 .00 .00 .00 .00 .00 .00 +++ 196.13
$1,621,302.00 $8,961,520.00 $618,815.13 $44,152.71 $8,622,782.40 $294,584.89 97% $5,923,591.72 1,779,324.00 7,844,324.00 .00 .00 7,844,324.00 .00 100 1,065,000.00 $1,779,324.00 $7,844,324.00 $0.00 $0.00 $7,844,324.00 $0.00 100% $1,065,000.00 $6,100,185.00 $67,167,104.00 $5,346,156.92 $6,612,233.75 $48,199,432.99 $12,355,437.26 82% $37,682,761.17 .00 61,066,919.00 3,211,944.16 .00 36,581,579.32 24,485,339.68 60% 34,925,314.47 6,100,185.00 67,167,104.00 5,346,156.92 6,612,233.75 48,199,432.99 12,355,437.26 82% 37,682,761.17 ($6,100,185.00) ($6,100,185.00) ($2,134,212.76) ($6,612,233.75) ($11,617,853.67) $12,129,902.42 ($2,757,446.70) Grand Totals
.00 61,066,919.00 3,211,944.16 .00 36,581,579.32 24,485,339.68 60% 34,925,314.47 6,100,185.00 67,167,104.00 5,346,156.92 6,612,233.75 48,199,432.99 12,355,437.26 82% 37,682,761.17 Grand Totals ($6,100,185.00) ($6,100,185.00) ($2,134,212.76) ($6,612,233.75) ($11,617,853.67) $12,129,902.42 ($2,757,446.70) EXPENSE TOTALS 61,066,919.00
$0.00
Fund 100 - General Fund Totals $0.00
REVENUE TOTALS 61,066,919.00
Fund 100 - General Fund Totals
REVENUE TOTALS 61,066,919.00
EXPENSE TOTALS 61,066,919.00
Department 98 - Transfer Out Control
Totals
$6,065,000.00
EXPENSE TOTALS $61,066,919.00
Department 98 - Transfer Out Control
56900 Transfer Out 6,065,000.00
57120 Loss on asset disposal .00
Department 90 - Non-Departmental $7,340,218.00
56993 Misc. Expenses .00
57100 Land .00
56978 Principal Payment- 2016 Refunding 1,065,000.00
56979 Interest Payment- 2016 Refunding 860,550.00
54910 Tuition Reimbursement 45,000.00
56850 Inter Departmental Charges 341,500.00
54500 Contracted Services 601,440.00
54700 Insurance & Surety Bond 1,277,450.00
54300 Telephone 130,000.00
54400 Professional Services 7,000.00
52600 Membership & Dues 66,360.00
54100 Special Departmental Expenses 516,831.00
52100 Postage 33,000.00
52400 Print Duplicate & Photocopying 106,148.00
51951 PARS PRSP Trust .00
51960 Vacancy Savings (400,000.00)
51800 Unemployment Insurance .00
51900 Group Health & Life Ins 1,397,000.00
51504 Deferred Compensation .00
51700 Disability Insurance .00
Department 80 - Parks And Recreation $7,840,854.00
Department 90 - Non-Departmental
51500 Public Employees Retirement 1,292,939.00
Enclosure 1 - FY 2024-25 Third Quarter Budget Report - General Fund Page 6 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD .00 223,820.00 5,284.76 .00 414,239.79 (190,419.79) 185 247,704.80 .00 .00 .00 .00 62,154.93 (62,154.93) +++ 158,674.15
.00 .00 .00 .00 .00 .00 +++ 85,000.00
.00 .00 .00 .00 .00 .00 +++ 42,514.89
.00 .00 .00 .00 .00 .00 +++ 1,190,978.10
.00 .00 .00 .00 16,500.00 (16,500.00) +++ .00
.00 4,000.00 495.00 .00 4,736.00 (736.00) 118 5,627.00
.00 .00 .00 .00 .00 .00 +++ 1,500.00
.00 10,300,000.00 948,976.95 .00 7,797,539.71 2,502,460.29 76 7,042,304.42 .00 1,494,000.00 116,614.38 .00 1,266,745.51 227,254.49 85 1,133,496.36 .00 182,160.00 17,445.12 .00 180,043.04 2,116.96 99 181,050.39 .00 .00 990.00 .00 3,910.00 (3,910.00) +++ 1,446.00
.00 11,500.00 1,272.00 .00 13,303.00 (1,803.00) 116 7,326.00 .00 1,270.00 320.00 .00 1,280.00 (10.00) 101 1,506.00
.00 9,000.00 .00 .00 22,735.40 (13,735.40) 253 8,670.78 $0.00 $12,225,750.00 $1,091,398.21 $0.00 $9,783,187.38 $2,442,562.62 80% $10,107,798.89 .00 2,560,834.00 162,973.81 .00 1,526,191.83 1,034,642.17 60 1,382,735.52 .00 93,734.00 .00 .00 65,481.13 28,252.87 70 43,278.45
.00 32,130.00 2,464.00 .00 12,936.00 19,194.00 40 .00
.00 85,000.00 13,873.27 .00 100,874.10 (15,874.10) 119 289,287.27 .00 1,004,368.00 36,380.31 .00 762,981.81 241,386.19 76 730,328.76 .00 1,205.00 92.40 .00 485.10 719.90 40 .00
.00 25,607.00 1,115.09 .00 15,255.91 10,351.09 60 14,148.84 .00 .00 39.62 .00 79.24 (79.24) +++ .00
.00 29,931.00 .00 .00 .00 29,931.00 0 .00
.00 22,269.00 1,715.02 .00 13,980.80 8,288.20 63 12,872.97 .00 .00 .00 .00 .00 .00 +++ 7,428.00
.00 557,052.00 34,141.55 .00 267,900.03 289,151.97 48 246,909.15 .00 53,239.00 3,360.64 .00 32,045.45 21,193.55 60 39,580.70 .00 8,760.00 730.00 .00 5,552.50 3,207.50 63 5,442.50
.00 2,700.00 225.00 .00 1,698.75 1,001.25 63 1,698.75
.00 4,440.00 377.50 .00 3,001.25 1,438.75 68 3,495.00
.00 3,300.00 171.70 .00 1,596.23 1,703.77 48 1,367.34
.00 123,518.00 .00 .00 123,519.00 (1.00) 100 69,006.20
.00 .00 125.04 .00 910.57 (910.57) +++ 5,625.03
.00 37,132.00 2,669.84 .00 25,420.56 11,711.44 68 25,684.66 60,000.00 85,200.00 7,926.32 20,323.76 39,676.24 25,200.00 70 29,282.09 .00 17,000.00 .00 .00 278.09 16,721.91 2 10,666.35
(405,280.00) 234,720.00 22,535.66 70,928.68 45,071.32 118,720.00 49 63,999.75 .00 5,500.00 671.93 1,203.42 3,373.21 923.37 83 6,838.72 .00 2,000.00 .00 .00 1,219.37 780.63 61 2,108.54
.00 40,500.00 5,500.00 .00 8,544.00 31,956.00 21 6,893.00 .00 2,500.00 .00 .00 1,507.48 992.52 60 .00
.00 10,000.00 .00 .00 4,000.00 6,000.00 40 6,627.24
.00 25,000.00 1,793.84 4,750.90 14,653.41 5,595.69 78 14,932.18 .00 48,000.00 6,606.39 .00 38,696.98 9,303.02 81 35,001.34 .00 350.00 .00 .00 .00 350.00 0 .00
30,000.00 63,500.00 6,713.92 13,448.04 22,562.99 27,488.97 57 19,862.67 .00 50,000.00 .00 29,773.32 20,226.68 .00 100 109,999.50 (30,000.00) .00 .00 .00 .00 .00 +++ .00
.00 30,000.00 .00 .00 .00 30,000.00 0 29,247.12
(94,700.00) 135,300.00 420.30 41,985.27 53,085.79 40,228.94 70 26,218.88 .00 8,000.00 .00 5,000.00 .00 3,000.00 62 .00
.00 30,000.00 110.48 .00 29,939.01 60.99 100 8,889.16
.00 120,000.00 .00 .00 .00 120,000.00 0 116,902.15
(22,000.00) 292,505.00 9,760.49 24,290.89 177,433.19 90,780.92 69 147,457.99 .00 270,000.00 613.78 .00 286,126.40 (16,126.40) 106 267,354.49 110,278.00 1,960,278.00 114,769.31 772,222.37 1,096,331.41 91,724.22 95 1,104,653.66 .00 115,000.00 .00 .00 36,009.40 78,990.60 31 24,156.20 19,377,971.00 27,716,971.00 133,280.10 2,711,946.00 2,854,731.41 22,150,293.59 20 2,557,315.38 .00 53,000.00 9,336.60 .00 54,874.63 (1,874.63) 104 45,726.55 .00 20,000.00 283.47 9,839.92 5,739.21 4,420.87 78 11,003.69 .00 274,000.00 .00 .00 250,057.00 23,943.00 91 164,247.50 .00 9,000.00 .00 .00 4,050.00 4,950.00 45 3,820.00
.00 12,600.00 554.68 303.61 9,207.73 3,088.66 75 5,047.28 .00 2,000.00 .00 .00 .00 2,000.00 0 .00
25,000.00 132,790.00 .00 592.78 122,547.46 9,649.76 93 94,271.82 .00 15,000.00 .00 .00 15,450.44 (450.44) 103 3,577.80
.00 384,450.00 .00 .00 128,150.00 256,300.00 33 149,966.67 (82,253.00) 17,747.00 .00 .00 13,474.49 4,272.51 76 60,681.21 332,533.00 332,533.00 .00 .00 111,533.19 220,999.81 34 .00 .00 400,000.00 98,244.43 .00 879,279.11 (479,279.11) 220 168,351.15 .00 .00 .00 .00 (130,699.01) 130,699.01 +++ .00
.00 .00 .00 .00 18,570.22 (18,570.22) +++ 25,578.65
$19,301,549.00 $37,560,663.00 $679,576.49 $3,706,608.96 $9,175,611.11 $24,678,442.93 34% $8,199,567.87 .00 12,225,750.00 1,091,398.21 .00 9,783,187.38 2,442,562.62 80% 10,107,798.89 19,301,549.00 37,560,663.00 679,576.49 3,706,608.96 9,175,611.11 24,678,442.93 34% 8,199,567.87 ($19,301,549.00) ($25,334,913.00) $411,821.72 ($3,706,608.96) $607,576.27 ($22,235,880.31) $1,908,231.02 .00 .00 62,985.97 .00 505,890.20 (505,890.20) +++ 280,647.74 .00 .00 .00 .00 169.11 (169.11) +++ .00
.00 .00 .00 .00 1,595.42 (1,595.42) +++ .00
.00 29,333,461.00 1,891,286.09 .00 20,479,322.11 8,854,138.89 70 20,564,358.00 .00 .00 3,113.82 .00 32,464.37 (32,464.37) +++ 31,080.90 47750 Gen/Demand and Collections 29,333,461.00
47751 PRIME Future .00
47200 Miscellaneous Revenue .00
47610 Cost Reimbursements .00
REVENUE
43100 Interest Income .00
EXPENSE TOTALS 18,259,114.00
Fund 550 - Water Authority Totals ($6,033,364.00)
Fund 560 - PRIME - CCA
Fund 550 - Water Authority Totals
REVENUE TOTALS 12,225,750.00
58500 Bad Debt .00
EXPENSE TOTALS $18,259,114.00
57404 Depr/Amort Expense 400,000.00
57800 Contra Capital .00
57300 Furniture & Equipment 100,000.00
57310 Vehicles .00
56910 Legal Service 15,000.00
56990 Interest Expense 384,450.00
55320 Refund/Rtn Overpayment 2,000.00
56205 Permits - Fees - Licenses 107,790.00
54800 Convention & Mtg Expenses 9,000.00
54930 Safety Programs & Materials 12,600.00
54605 Asphalt Maintenance 20,000.00
54700 Insurance & Surety Bond 274,000.00
54500 Contracted Services 8,339,000.00
54530 Credit Card Service Charges 53,000.00
54250 Purchased Water 1,850,000.00
54400 Professional Services 115,000.00
54100 Special Departmental Expenses 314,505.00
54200 Utilities 270,000.00
53500 Small Tools & Equipment 30,000.00
53610 Cost Reimbursements 120,000.00
53315 Plant Maintenance and Repair 230,000.00
53400 Building & Grounds Maintenance 8,000.00
53308 Water Valves - Replacement 30,000.00
53310 Fire Hydrant Maintenance & Repair 30,000.00
53300 Equipment Maintenance & Repairs 33,500.00
53305 Water Meter Maintenance & Repair 50,000.00
53150 Fuel 48,000.00
53200 Mileage Reimbursement 350.00
52805 Software Licensing 10,000.00
53100 Automobile Supplies 25,000.00
52600 Membership & Dues 40,500.00
52700 Books & Periodicals 2,500.00
52250 Uniforms 5,500.00
52400 Print Duplicate & Photocopying 2,000.00
52200 Departmental Supplies 17,000.00
52210 Supplies/Chemicals 640,000.00
51930 Medicare/Employer Porti 37,132.00
52100 Postage 25,200.00
51907 OPEB Cost Allocation 123,518.00
51908 Certification compensation .00
51905 Bilingual Pay 4,440.00
51906 Post Employment Health Plan 3,300.00
51903 Auto Allowance 8,760.00
51904 Technology Stipend 2,700.00
51900 Group Health & Life Ins 557,052.00
51901 Cash Back Incentive Pay 53,239.00
51700 Disability Insurance 22,269.00
51800 Unemployment Insurance .00
51505 Roth Contribution .00
51600 Workers Compensation 29,931.00
51501 PT Retirement 1,205.00
51504 Deferred Compensation 25,607.00
51300 Overtime 85,000.00
51500 Public Employees Retirement (PERS) 1,004,368.00
51120 Vacation/Sick Leave Accrual Pay-Out 93,734.00
51200 Hourly Salaries 32,130.00
REVENUE TOTALS $12,225,750.00
EXPENSE
51100 Salaries 2,560,834.00
49700 Service Connection Fees 1,270.00
49800 Meter Removal/Installation 9,000.00
49400 Inspection Fees .00
49500 Water Process Application 11,500.00
49150 Water Sales-Power Charge 1,494,000.00
49300 Turn On Charges 182,160.00
47300 Damages to City Property .00
49100 Metered Water Sales 10,300,000.00
47120 Gain on asset disposal .00
47200 Miscellaneous Revenue 4,000.00
45000 State Grants .00
45112 Misc Local Grants .00
43250 Water Right Lease .00
Fund 550 - Water Authority
REVENUE
43100 Interest Income 223,820.00
Enclosure 2
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
43116 Investment Fair Value gain (loss) .00
Enclosure 2 - FY 2024-25 Third QuarterBusget Report - Enterprise Funds Page 1 of 3 15b
Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 2
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 .00 .00 .00 .00 .00 +++ 147,000.00
$0.00 $29,333,461.00 $1,957,385.88 $0.00 $21,019,441.21 $8,314,019.79 72% $21,023,086.64 .00 356,304.00 26,112.40 .00 213,591.07 142,712.93 60 197,278.19 .00 14,770.00 .00 .00 18,090.51 (3,320.51) 122 5,353.40 .00 11,054.00 1,163.78 .00 9,385.65 1,668.35 85 2,352.00 .00 80,507.00 5,901.41 .00 45,317.70 35,189.30 56 45,846.67 .00 415.00 43.64 .00 351.96 63.04 85 88.20
.00 3,563.00 54.48 .00 5,336.62 (1,773.62) 150 5,353.34 .00 .00 25.92 .00 51.84 (51.84) +++ .00
.00 4,164.00 .00 .00 .00 4,164.00 0 .00
.00 3,065.00 241.69 .00 1,717.17 1,347.83 56 1,688.00
.00 59,551.00 2,554.34 .00 24,557.69 34,993.31 41 28,963.68 .00 4,132.00 482.06 .00 3,016.30 1,115.70 73 2,300.07
.00 3,300.00 575.00 .00 2,440.00 860.00 74 1,637.50
.00 810.00 180.00 .00 637.50 172.50 79 371.25
.00 240.00 .00 .00 787.50 (547.50) 328 2,025.00
.00 1,299.00 96.64 .00 879.28 419.72 68 594.22
.00 17,185.00 .00 .00 17,185.00 .00 100 7,398.76
.00 5,167.00 413.43 .00 3,604.26 1,562.74 70 3,065.15
.00 14,277.00 267.18 3,415.40 7,667.09 3,194.51 78 10,489.49 300.00 1,800.00 .00 .00 1,658.50 141.50 92 175.97
1,100.00 2,100.00 .00 .00 54.04 2,045.96 3 386.45
.00 18,400.00 676.76 10,058.88 4,939.37 3,401.75 82 4,481.24 .00 35,750.00 .00 .00 10,869.53 24,880.47 30 9,512.78
.00 25,000.00 .00 .00 15,000.00 10,000.00 60 .00
.00 5,200.00 .00 2,284.82 915.18 2,000.00 62 5,714.05
.00 58,674.00 750.00 .00 36,136.20 22,537.80 62 27,444.91 .00 .00 .00 .00 .00 .00 +++ 199.00
.00 250.00 .00 .00 146.06 103.94 58 141.48
(1,000.00) 500.00 .00 .00 .00 500.00 0 341.98
(1,803,880.00) 19,810,871.00 1,618,158.85 .00 11,424,931.96 8,385,939.04 58 9,428,288.12 .00 22,000.00 5,296.52 .00 (37,846.28) 59,846.28 -172 (16,645.84) 1,803,880.00 7,207,568.00 161,627.00 .00 5,713,736.20 1,493,831.80 79 2,685,808.50 .00 3,000.00 .00 .00 .00 3,000.00 0 1,791.00
4,570.00 750,846.00 64,962.99 25,141.30 538,155.32 187,549.38 75 457,934.54
60.00 60.00 .00 .00 58.22 1.78 97 .00
58,467.00 58,467.00 .00 49,351.55 9,115.20 .25 100 11,922.50 .00 3,200.00 .00 .00 1,120.27 2,079.73 35 .00
(460.00) 1,040.00 .00 .00 .00 1,040.00 0 .00
.00 12,850.00 .00 .00 10,093.35 2,756.65 79 1,639.07
.00 25,000.00 .00 .00 1,593.84 23,406.16 6 .00
$63,037.00 $28,622,379.00 $1,889,584.09 $90,251.95 $18,085,294.10 $10,446,832.95 64% $12,933,940.67 .00 29,333,461.00 1,957,385.88 .00 21,019,441.21 8,314,019.79 72% 21,023,086.64 63,037.00 28,622,379.00 1,889,584.09 90,251.95 18,085,294.10 10,446,832.95 64% 12,933,940.67 ($63,037.00) $711,082.00 $67,801.79 ($90,251.95) $2,934,147.11 ($2,132,813.16) $8,089,145.97 .00 300,000.00 .00 .00 .00 300,000.00 0 .00
$0.00 $300,000.00 $0.00 $0.00 $0.00 $300,000.00 0% $0.00 .00 50,000.00 .00 .00 .00 50,000.00 0 .00
.00 .00 600.00 .00 4,200.00 (4,200.00) +++ .00
$0.00 $50,000.00 $600.00 $0.00 $4,200.00 $45,800.00 8% $0.00 .00 300,000.00 .00 .00 .00 300,000.00 0% .00
.00 50,000.00 600.00 .00 4,200.00 45,800.00 8% .00
$0.00 $250,000.00 ($600.00) $0.00 ($4,200.00) $254,200.00 $0.00 .00 28,000.00 .00 .00 .00 28,000.00 0 50,000.00
42,650.00 42,650.00 .00 .00 42,650.00 .00 100 .00
.00 504,224.00 20,391.00 .00 258,142.00 246,082.00 51 304,322.81 .00 216,329.00 .00 .00 .00 216,329.00 0 98,496.00
.00 .00 .00 .00 (200.00) 200.00 +++ .00
.00 376,000.00 25,683.49 .00 400,273.94 (24,273.94) 106 290,009.40 .00 50,000.00 275.00 .00 1,139.00 48,861.00 2 6,227.00
.00 46,000.00 8,489.54 .00 36,334.34 9,665.66 79 21,352.19 .00 45,000.00 38,973.00 .00 187,112.50 (142,112.50) 416 43,549.00 .00 .00 3,237.38 .00 24,602.67 (24,602.67) +++ 29,458.92 $42,650.00 $1,308,203.00 $97,049.41 $0.00 $950,054.45 $358,148.55 73% $843,415.32 .00 19,780.00 1,420.82 .00 14,436.99 5,343.01 73 21,516.13 .00 .00 .00 .00 9.33 (9.33) +++ 1,373.65
.00 4,469.00 321.10 .00 3,262.70 1,206.30 73 5,204.81
.00 198.00 14.20 .00 144.18 53.82 73 213.71
.00 231.00 .00 .00 .00 231.00 0 .00
.00 176.00 15.34 .00 134.64 41.36 76 180.85
.00 591.00 79.00 .00 745.23 (154.23) 126 802.91
.00 551.00 45.92 .00 275.51 275.49 50 390.32
.00 300.00 25.00 .00 212.50 87.50 71 412.50
.00 90.00 7.50 .00 63.75 26.25 71 123.75
.00 126.00 9.58 .00 99.59 26.41 79 169.48
.00 955.00 .00 .00 955.00 .00 100 868.53
.00 287.00 21.74 .00 218.79 68.21 76 346.40
.00 .00 .00 .00 .00 .00 +++ 139.26
.00 11,900.00 372.50 .00 14,300.62 (2,400.62) 120 35,698.22 52100 Postage .00
52200 Departmental Supplies 11,900.00
51907 OPEB Cost Allocation 955.00
51930 Medicare/Employer Porti 287.00
51904 Technology Stipend 90.00
51906 Post Employment Health Plan 126.00
51901 Cash Back Incentive Pay 551.00
51903 Auto Allowance 300.00
51700 Disability Insurance 176.00
51900 Group Health & Life Ins 591.00
51504 Deferred Compensation 198.00
51600 Workers Compensation 231.00
51120 Vacation/Sick Leave Accrual Pay-Out .00
51500 Public Employees Retirement (PERS) 4,469.00
EXPENSE
51100 Salaries 19,780.00
48835 Technology Surcharge .00
REVENUE TOTALS $1,265,553.00
48700 Merchandise Sales 46,000.00
48820 Rentals 45,000.00
48660 Golf Course Concessions 376,000.00
48680 Golf Lessons 50,000.00
48400 Driving Range Fees 216,329.00
48600 Tournaments .00
47900 Transfer In .00
48300 Green Fees 504,224.00
REVENUE
47200 Miscellaneous Revenue 28,000.00
EXPENSE TOTALS 50,000.00
Fund 561 - PRIME Power Choice Program $250,000.00
Fund 570 - Golf Course
Fund 561 - PRIME Power Choice Program
REVENUE TOTALS 300,000.00
54400 Professional Services .00
EXPENSE TOTALS $50,000.00
REVENUE TOTALS $300,000.00
EXPENSE
52305 Marketing - PRIME 50,000.00
Fund 561 - PRIME Power Choice Program
REVENUE
47750 Gen/Demand and Collections 300,000.00
REVENUE TOTALS 29,333,461.00
EXPENSE TOTALS 28,559,342.00
Fund 560 - PRIME - CCA Totals $774,119.00
EXPENSE TOTALS $28,559,342.00
Fund 560 - PRIME - CCA Totals
56910 Legal Service 12,850.00
56992 Bank Service Charges 25,000.00
54800 Convention & Mtg Expenses 3,200.00
54900 Professional Development 1,500.00
54410 Collection Agency Fee .00
54500 Contracted Services .00
54300 Telephone 3,000.00
54400 Professional Services 746,276.00
54276 Net Energy Metering (NEM) 22,000.00
54277 Resource Adequacy Purchase 5,403,688.00
53500 Small Tools & Equipment 1,500.00
54275 Purchased Power- PRIME 21,614,751.00
52800 Software .00
53200 Mileage Reimbursement 250.00
52400 Print Duplicate & Photocopying 5,200.00
52600 Membership & Dues 58,674.00
52305 Marketing - PRIME 35,750.00
52310 Research & Development - PRIME 25,000.00
52205 Office Supplies 1,000.00
52300 Advertising & Publications 18,400.00
52100 Postage 14,277.00
52200 Departmental Supplies 1,500.00
51907 OPEB Cost Allocation 17,185.00
51930 Medicare/Employer Porti 5,167.00
51905 Bilingual Pay 240.00
51906 Post Employment Health Plan 1,299.00
51903 Auto Allowance 3,300.00
51904 Technology Stipend 810.00
51900 Group Health & Life Ins 59,551.00
51901 Cash Back Incentive Pay 4,132.00
51600 Workers Compensation 4,164.00
51700 Disability Insurance 3,065.00
51504 Deferred Compensation 3,563.00
51505 Roth Contribution .00
51500 Public Employees Retirement (PERS) 80,507.00
51501 PT Retirement 415.00
51120 Vacation/Sick Leave Accrual Pay-Out 14,770.00
51200 Hourly Salaries 11,054.00
EXPENSE
51100 Salaries 356,304.00
49803 CPUC Bond Posting- PRIME .00
REVENUE TOTALS $29,333,461.00
Enclosure 2 - FY 2024-25 Third QuarterBusget Report - Enterprise Funds Page 2 of 3 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 2
Budget Performance Report
Fiscal Year to Date 03/31/25
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 3,000.00 27.55 .00 1,765.91 1,234.09 59 1,733.84
.00 55,800.00 4,891.04 .00 33,134.65 22,665.35 59 10,681.33 .00 3,800.00 1,250.00 .00 2,200.18 1,599.82 58 657.00
.00 .00 .00 .00 1,623.70 (1,623.70) +++ .00
.00 26,000.00 2,370.37 .00 13,629.31 12,370.69 52 19,314.43 .00 50,500.00 3,554.71 .00 19,205.76 31,294.24 38 41,924.63 .00 .00 .00 .00 600.30 (600.30) +++ .00
.00 14,500.00 .00 .00 .00 14,500.00 0 4,008.39
.00 13,200.00 218.89 .00 20,553.88 (7,353.88) 156 898.64 .00 .00 .00 .00 .00 .00 +++ 26,604.21
.00 210,000.00 24,497.30 .00 142,971.76 67,028.24 68 175,294.27 53,464.00 179,112.00 20,148.05 16,812.19 182,115.12 (19,815.31) 111 76,901.84 .00 26,400.00 3,027.15 .00 26,104.30 295.70 99 17,734.52 .00 20,000.00 .00 .00 2,500.00 17,500.00 12 24,058.00
.00 75,000.00 5,988.78 .00 33,949.38 41,050.62 45 42,454.28 .00 .00 .00 .00 (10,259.59) 10,259.59 +++ (102,102.42)
.00 150,000.00 15,993.33 .00 83,233.49 66,766.51 55 75,359.09 .00 753,000.00 103,456.04 .00 720,111.23 32,888.77 96 505,507.97 .00 158,000.00 21,005.98 37,038.73 83,217.17 37,744.10 76 61,607.10 .00 72,000.00 1,739.71 .00 15,208.08 56,791.92 21 (33,875.41) .00 20,000.00 7,086.72 .00 33,320.87 (13,320.87) 167 11,075.21 .00 .00 .00 .00 646.40 (646.40) +++ .00
2,400.00 3,000.00 1,843.89 .00 4,976.37 (1,976.37) 166 3,456.36 .00 .00 .00 .00 30.90 (30.90) +++ .00
.00 .00 .00 .00 9,912.65 (9,912.65) +++ .00
203,100.00 203,100.00 1,704.20 5,113.20 22,304.84 175,681.96 13 82,471.41 .00 13,000.00 .00 .00 8,081.25 4,918.75 62 407.06
.00 .00 2,319.24 .00 23,252.81 (23,252.81) +++ 4,905.60 $258,964.00 $2,089,066.00 $223,455.65 $58,964.12 $1,509,249.55 $520,852.33 75% $1,118,517.86 42,650.00 1,308,203.00 97,049.41 .00 950,054.45 358,148.55 73% 843,415.32 258,964.00 2,089,066.00 223,455.65 58,964.12 1,509,249.55 520,852.33 75% 1,118,517.86 ($216,314.00) ($780,863.00) ($126,406.24) ($58,964.12) ($559,195.10) ($162,703.78) ($275,102.54) .00 10,180.00 .00 .00 26,581.37 (16,401.37) 261 13,580.17 .00 .00 .00 .00 4,334.15 (4,334.15) +++ 10,663.25
.00 326,500.00 .00 .00 247,591.87 78,908.13 76 240,853.22 $0.00 $336,680.00 $0.00 $0.00 $278,507.39 $58,172.61 83% $265,096.64 .00 89,310.00 6,888.47 .00 66,591.75 22,718.25 75 39,754.05 .00 1,072.00 .00 .00 4,206.24 (3,134.24) 392 2,430.33
.00 20,180.00 1,556.80 .00 13,572.83 6,607.17 67 8,434.41 .00 893.00 36.16 .00 2,338.10 (1,445.10) 262 2,570.11
.00 1,044.00 .00 .00 .00 1,044.00 0 .00
.00 733.00 70.46 .00 555.54 177.46 76 282.03
.00 4,198.00 272.70 .00 2,688.01 1,509.99 64 830.42
.00 2,865.00 330.54 .00 2,244.91 620.09 78 1,014.56
.00 1,920.00 160.00 .00 1,300.00 620.00 68 1,037.50
.00 540.00 45.00 .00 367.50 172.50 68 251.25
.00 793.00 42.48 .00 402.19 390.81 51 387.53
.00 4,307.00 .00 .00 4,307.00 .00 100 1,286.59
.00 1,295.00 107.66 .00 1,087.45 207.55 84 646.17
.00 .00 .00 .00 .00 .00 +++ 2,101.92
43,999.00 133,999.00 .00 21,000.00 64,999.00 48,000.00 64 84,000.00 60,000.00 60,000.00 35,999.40 .00 59,999.00 1.00 100 .00 .00 .00 69.97 .00 1,026.45 (1,026.45) +++ 274.28
.00 .00 .00 .00 .00 .00 +++ 8,610.02
$103,999.00 $323,149.00 $45,579.64 $21,000.00 $225,685.97 $76,463.03 76% $153,911.17 .00 336,680.00 .00 .00 278,507.39 58,172.61 83% 265,096.64 103,999.00 323,149.00 45,579.64 21,000.00 225,685.97 76,463.03 76% 153,911.17 ($103,999.00) $13,531.00 ($45,579.64) ($21,000.00) $52,821.42 ($18,290.42) $111,185.47 Grand Totals
42,650.00 43,504,094.00 3,145,833.50 .00 32,031,190.43 11,472,903.57 74% 32,239,397.49 19,727,549.00 68,645,257.00 2,838,795.87 3,876,825.03 29,000,040.73 35,768,391.24 48% 22,405,937.57 Grand Totals ($5,456,264.00) ($19,684,899.00) ($25,141,163.00) $307,037.63 ($3,876,825.03) $3,031,149.70 ($24,295,487.67) $9,833,459.92 REVENUE TOTALS 43,461,444.00
EXPENSE TOTALS 48,917,708.00
EXPENSE TOTALS 219,150.00
Fund 590 - Sports Arena Complex Totals $117,530.00
Fund 590 - Sports Arena Complex Totals
REVENUE TOTALS 336,680.00
58500 Bad Debt .00
EXPENSE TOTALS $219,150.00
54500 Contracted Services .00
57404 Depr/Amort Expense .00
52205 Office Supplies .00
54400 Professional Services 90,000.00
51907 OPEB Cost Allocation 4,307.00
51930 Medicare/Employer Porti 1,295.00
51904 Technology Stipend 540.00
51906 Post Employment Health Plan 793.00
51901 Cash Back Incentive Pay 2,865.00
51903 Auto Allowance 1,920.00
51700 Disability Insurance 733.00
51900 Group Health & Life Ins 4,198.00
51504 Deferred Compensation 893.00
51600 Workers Compensation 1,044.00
51120 Vacation/Sick Leave Accrual Pay-Out 1,072.00
51500 Public Employees Retirement (PERS) 20,180.00
REVENUE TOTALS $336,680.00
EXPENSE
51100 Salaries 89,310.00
43116 Investment Fair Value gain (loss) .00
48820 Rentals 326,500.00
Fund 590 - Sports Arena Complex
REVENUE
43100 Interest Income 10,180.00
REVENUE TOTALS 1,265,553.00
EXPENSE TOTALS 1,830,102.00
Fund 570 - Golf Course Totals ($564,549.00)
EXPENSE TOTALS $1,830,102.00
Fund 570 - Golf Course Totals
57300 Furniture & Equipment 13,000.00
57404 Depr/Amort Expense .00
57120 Loss on asset disposal .00
57210 Capital Assets .00
56800 Cable T.V. Access 600.00
56992 Bank Service Charges .00
56300 Pro Shop Merchandise 20,000.00
56400 Other Community Promoti .00
56200 Management Fees 158,000.00
56205 Permits - Fees - Licenses 72,000.00
55301 Restaurant-Banquet Supplies 150,000.00
56100 Golf Course-Payroll Expense 753,000.00
54700 Insurance & Surety Bond 75,000.00
55300 Food and Beverage .00
54530 Credit Card Service Charges 26,400.00
54670 Tree Care 20,000.00
54200 Utilities 210,000.00
54500 Contracted Services 125,648.00
53500 Small Tools & Equipment 13,200.00
54106 Golf Course Mgt Reimbursement .00
53400 Building & Grounds Maintenance .00
53440 Plumbing Supplies 14,500.00
53300 Equipment Maintenance & Repairs 26,000.00
53301 Equipment Rental 50,500.00
52300 Advertising & Publications 3,800.00
52600 Membership & Dues .00
52205 Office Supplies 3,000.00
52210 Supplies/Chemicals 55,800.00
Enclosure 2 - FY 2024-25 Third QuarterBusget Report - Enterprise Funds Page 3 of 3
COUNCIL
MEETING
DATE
COUNCIL MEMBER REQUEST DETAIL DIRECTOR(S)
ACTION TAKEN: Memo; Staff
Report; Closed Session;
Presentation; Follow-up
Meeting; City Manager Reports;
Informal Action
DISCUSSION
ITEM
ACTION
ITEM DATE
STATUS:
Complete;
Pending;
On-going;
In-Progress
2/11/2025 Garcia/Lara Pico Boys relocation discussion Future City Council meeting In Progress
GOOD OF THE ORDER