PISMO BEACH COUNCIL AGENDA REPORT
Agenda Item #12.B
SUBJECT/TITLE:
MISCELLANEOUS BUDGET ADJUSTMENTS FOR FISCAL YEAR 2023
RECOMMENDATION:
Adopt a Resolution approving and appropriating miscellaneous budget adjustments for Fiscal Year 2023.
EXECUTIVE SUMMARY:
The City of Pismo Beach operates on a two-year budget cycle, which allows for long-term planning, coordination of multi-year capital projects, and efficiency of staff time as budget preparation only occurs every other year. To maintain accuracy of the budget and update the City’s financial plan, it is important to review and revise it periodically to ensure the budget reflects current revenues received and operating costs and trends. Due to the development of the upcoming two-year budget, staff recommends reviewing various projects that are completed or may be closed out to free up funds for projects proposed in the next two-year budget. The purpose of this agenda item is to provide an opportunity for the City Council to review, approve, and/or make changes to staff’s recommended miscellaneous budget adjustments for Fiscal Year (FY) 2023, via adoption of a Resolution provided as Attachment 1.
The FY 2023 proposed miscellaneous budget adjustments reflect: legal costs, adjustments for projected actual costs, accounting adjustments, additional grant funds, and project de-appropriations. The net fiscal impact of approving all these changes across all funds is net expenditure savings of $391,470 in FY 2023. Note that the City’s General Fund general contingency budget still has a balance of $713,089. This miscellaneous budget adjust assumes that $679,814 will be allocated to offset some of the proposed General Fund costs, leaving a balance of $33,275 for the remainder of FY 2023 for unanticipated costs. The following table illustrates the net fiscal impact for each category and fiscal year, where negative amounts reflect additional costs or reduced revenues, and positive amounts reflect reduced costs or additional revenues.
Table 1: Proposed Mid-Year Budget Adjustments Fiscal Impact by Category
Category
FY 2023 Proposed
Budget Adjustment
Fiscal Impact
Legal Costs (961,060)$
Adjust for Projected Actual costs (117,500)
Accounting Adjustment (26,699)
Additional Grant Funds -
Project De-appropriation 1,496,729
Total Fiscal Impact 391,470$
Council Agenda 4-4-2023 12.B-1
The following sections describe the components of each category.
Legal Costs
The following proposed budget adjustments reflect the additional legal costs compared to the budget. The most significant legal costs include the V. Lopez Jr. and Sons case and the payment of the Pismo Beach Self-Storage (PBSS) judgment regarding development impact fees. For the PBSS matter, staff is seeking recovery of the development impact fees in accordance with the City’s development impact fees. The total of these legal costs over budget is $1,374,305. Staff proposes de-appropriating $413,245 from the General Fund general contingency budget to offset the General Fund impact of these costs. As such, the net fiscal impact is an additional one-time cost of $961,060 across all funds. The following table illustrates the proposed budget adjustments by fund.
Table 2: Proposed Budget Adjustments for Legal Costs
Adjustments for Projected Actual Costs
The following proposed budget adjustments reflect various adjustments to align the budget to reflect projected actual expenditures. The total fiscal impact is an additional cost of $287,069 across all funds, including transfers between funds. Staff recommends that Council de-appropriate $219,659 from the General Fund general contingency budget to support the General Fund portion of these items. As such, the net fiscal impact across all funds is a net additional cost of $67,500, including transfers between funds. The following table illustrates the net fiscal impact of the proposed changes by fund, followed by a brief description of the most significant items.
Description Fund
One-
time/
Ongoing
FY 2023
Proposed
Budget
Adjustment
Adjust budget to reflect projected actual spending General Fund One-time 150,000$ De-appropriate General Fund Contingency to
support General Fund legal costs
General Fund One-time (413,245)
Pismo Beach Self-Storage Judgment Payment General Fund One-time 263,245 Pismo Beach Self-Storage Judgment Payment Circulation Fees One-time 266,795 Pismo Beach Self-Storage Judgment Payment Water Expansion Fund
One-time 474,577
Pismo Beach Self-Storage Judgment Payment Wastewater
Expansion
One-time 219,688
Total 961,060$
Council Agenda 4-4-2023 12.B-2
Table 3: Proposed Budget Adjustments for Projected Actual Costs
New Visitor Information Center: City staff are proposing to use a newly-vacated suite on the City Hall property and transform it to the City’s new Visitor Information Center and offices for the Tourism and Events Department. The former Visitor Information Center was located at 585 Dolliver Street. However, the Police Department Parking Description Fund
One-time/
Ongoing
FY 2023
Proposed
Budget
Adjustment
Expenditures
2012 Wastewater Bonds Continuing Disclosure
$1,900
Wastewater Treatment Fund Ongoing 1,900$
2017 Pier Bonds Arbitrage calcs $2,500,
Continuing Disclosure $1,900
General Fund Ongoing 4,400
Accounting and Analyst support General Fund One-time 24,000 Add funds to reflect Citizen Serve cost increase Technology Service Fund Ongoing 20,100 Adjust budget between accounts General Fund Ongoing -
Align budget to projected actual spending General Fund One-time (2,125) Align budget to projected actual spending Water Enterprise Fund One-time 11,000 Align budget to projected actual spending Wastewater Treatment Fund One-time 11,000 Align budget to projected actual spending Parking Enterprise Fund One-time 500 Annual Security Camera maintenance costs Technology Service Fund Ongoing 27,000 Building security costs Capital Projects One-time 30,000 De-appropriate General Fund Contingency to
support General Fund additional projected actual
costs
General Fund One-time (266,569)
Fire PERS Unfunded Accrued Liability payment General Fund One-time 7,600 Gas Boy EKOS Software licensing agreement Motor Vehicle Fund Ongoing 7,300 Increased costs of Biosolids treatment and
disposal
Wastewater Treatment Fund Ongoing 50,000
Merchant Transaction Fees for Junior Lifeguard
program
General Fund Ongoing 800
Mosquito Abatement Services General Fund One-time 7,000 New Visitor Information Center General Fund One-time 60,000 New Visitor Information Center Lodging Business
Improvement
One-time 20,000
Pay Price House electrical. Catch up payment
since 2017 per FOPH license agreement
General Fund One-time 9,863
Price House electrical costs General Fund Ongoing 2,600 Professional services during Planning Manager
vacancy
General Fund One-time 30,000
Public Records Clerk part-time budget General Fund Ongoing 34,131 Remove excess budget for Pier Water/Sewer Pier Enterprise Fund One-time (27,000) Replace City Hall doors for keyless entry access Capital Projects One-time 50,000 Required Annual Water Use Report (AWUR) and
the Annual Water Supply & Demand Assessment
(AWSDA)
Water Enterprise Fund One-time 30,000
Salary savings from Planning Manager vacancy General Fund One-time (30,000) Single Audit for FY 2021 General Fund One-time 4,000
Total 117,500$
Council Agenda 4-4-2023 12.B-3
Division has taken over that spot as parking needs expanded. The City is currently operating a limited Visitor Information Center (VIC) out of the Visitor Information Kiosk Airstream on the Pier. As this location does not allow for year-round service, has no storage capabilities, and does not provide adequate office space for the VIC staff, the Tourism & Events Department Conference and Visitors Bureau (CVB) Division staff would move from their current location to the newly-vacated suite on the City Hall property and support the VIC. Staff estimates an immediate $80,000 for IT costs, electrical costs, furniture, moving expenses, minor remodeling, and outdoor signage advertising the new VIC. Staff recommends appropriating $60,000 from the General Fund and $20,000 from the Lodging Business Improvement District Fund to support this cost. This move will also free up needed space in City Hall to support the Police Department relocation.
Increased Biosolids treatment and disposal costs: The Wastewater Enterprise Fund includes a budget for biosolids treatment and disposal costs. The City contracts this service out based on a per gallon cost. Due to additional volume of wastewater and the increased per gallon cost, the budget needs an additional $50,000 to support this cost for the rest of FY 2023. Staff recommends appropriating $50,000 in the Wastewater Enterprise Fund to support this cost.
Accounting Adjustments
The following proposed budget adjustments reflect accounting adjustments for FY 2023.
These include adjustments moving budget to the correct account or fund, removing an unbalanced transfer, and other various adjustments between accounts. The total amount of accounting adjustments is a net additional cost of $26,699, primarily reflecting the removal of a transfer in the capital projects fund of $27,179. The following table illustrates the net fiscal impact of the proposed changes by fund, followed by a brief description of the most significant items. Details are included in Exhibit A (Attachment 1.A) of the attached Resolution (Attachment 1).
Council Agenda 4-4-2023 12.B-4
Table 4: Proposed Budget Adjustments for Accounting Adjustments
Correction to transfer in from Circulation Fee Fund and Half-Cent Sales Tax Fund:
The City’s Signalize Bello/Price Canyon Road project budget in the Capital Projects Fund is supported by a transfer of funds from the Half-Cent Sales Tax Fund of $389,000 and a transfer of $211,000 from the Circulation Fee Fund. Although the transfers out from the Half-Cent Sales Tax and Circulation Fee Funds are correct, the transfers into the Capital Project Fund are reversed, showing the lower amount from the Half-Cent Sales Tax Fund and the higher amount from the Circulation Fee Fund.
There is no net fiscal impact to any funds based on this accounting adjustment. Staff recommends correcting the transfers into the Capital Projects Fund by reducing the transfer in from the Circulation Fee Fund by $178,000 and increasing the transfer in from the Half-Cent Sales Tax Fund by $178,000.
Move Capital project to Capital Fund from 6101 to 6103: The Charles Street Reservoir project of $1,803,500 is currently budgeted in the Water Enterprise Fund operating fund (Fund 6101). However, it should be budgeted in the Water Construction Fund (Fund 6103) for Water capital projects. There is no net fiscal impact for this accounting adjustment. Staff recommends moving this project to the correct account, including appropriating any transfers between funds to correctly account for the capital project.
Description Fund
One-
time/
Ongoing
FY 2023 Proposed
Budget
Adjustment
Revenues
Correction to transfer in from Circulation Fee Fund Capital Projects One-time (178,000)$ Correction to transfer in from Half-Cent Sales Tax
Fund
Capital Projects One-time 178,000
Move Capital project to Capital Fund from 6101 to
6103
Water Construction Fund One-time 1,803,500
Move LBID funds for Spyglass sidewalk to Paving
project
Capital Projects One-time -
Remove unbalanced transfer Capital Projects One-time (27,179) Subtotal Revenues 1,776,321$
Expenditures
Adjust budget between accounts General Fund Ongoing -$
Adjust budget between accounts Pier Enterprise Fund One-time - Move Capital project to Capital Fund from 6101 to
6103
Water Enterprise Fund One-time -
Move Capital project to Capital Fund from 6101 to
6103 Water Construction Fund One-time 1,803,500
Move LBID funds for Spyglass sidewalk to Paving
project Lodging Business Improvement One-time -
Move LBID funds for Spyglass sidewalk to Paving
project Capital Projects One-time -
Remove unbalanced transfer Water Enterprise Fund One-time (480) Subtotal Expenditures 1,803,020$
Net Revenues less Expenditures (26,699)$
Council Agenda 4-4-2023 12.B-5
Additional Grant Funding
The following proposed budget adjustments reflect additional grant funding for the Bello Bridge and a State of California Wellness and Mental Health grant for the Police Department. The Bello Bridge grant of $103,059 represents an additional grant award and related expenditures that are already expended for the completed project as the City seeks full reimbursement for this project. The Police grant amount is $20,000 and will support training and equipment costs to support wellness and mental health for the City’s Police staff. The net fiscal impact of these changes is $0 across all funds.
Table 5: Proposed Budget Adjustments for Additional Grant Funding
Project De-Appropriations
The following proposed budget adjustments reflect projects that are completed, cancelled, or delayed. De-appropriating these projects will free up budgeted funds for other purposes. The net fiscal impact of these project de-appropriations is net expenditure savings of $1,526,729. The following table illustrates the net fiscal impact of the proposed changes by project, fund, and amount.
Description Fund
One-
time/
Ongoing
FY 2023
Proposed
Budget
Adjustment
Revenues
Bello Bridge grant funds awarded Capital Projects One-time 252,000$ State of California Grant for Wellness and mental
health for training and equipment
General Fund One-time 20,000
Subtotal Revenues 272,000$
Expenditures
Bello Bridge grant funds - retroactive change
orders during construction (fully reimbursed with
grant revenues)
Capital Projects One-time 252,000$
State of California Grant for Wellness and mental
health for training and equipment
General Fund One-time 20,000
Subtotal Expenditures 272,000$
Net Revenues less Expenditures -$
Council Agenda 4-4-2023 12.B-6
Table 6: Proposed Budget Adjustments for Project De-Appropriations
Description Fund
FY 2023 Proposed
Budget Adjustment
Revenues
Airstreams for Pier Pier Enterprise Fund $ (4,759) Ferrous Tank Replacement Wastewater Capital Projects (2,828) Harloe Bluff Stabilize Lift St Wastewater Capital Projects (1,000,000) Network Switch Replacement Technology Service Fund (5,437) Ontario Ridge A/C install Technology Service Fund (6,800) Pacific Estates Resv. Mainten. Water Construction Fund (859,300) Price Canyon Road Capital Projects (127,397) Price Canyon Slope Repair Capital Projects (35,412) Rehab Shell Beach Tennis Court Capital Projects (1,500) Shell Beach Reserv 1 Replace. Water Construction Fund (285,672) SSARP Cal Trans Grant Capital Projects (23,066) Storm Drain Project 20.21 Capital Projects (12,296) Wadsworth Underpass lighting Capital Projects (100,000) WWTP Improvements Wastewater Capital Projects 2,828 Subtotal Revenues (2,461,639)$
Expenditures
Airstreams for Pier General Fund (4,759)
Airstreams for Pier Pier Enterprise Fund (4,759)
Body Camera Replacement General Fund (1,618)
Chapman Bluff Protection General Fund (27)
City Hall Wi-Fi improvement Technology Service Fund (599) Corp Yard Lighting/Gate General Fund (3,338)
Dino Caves Restroom Capital Projects (2,992)
Dynamic Signs Circulation Fees (90,000)
Ferrous Tank Replacement Wastewater Treatment Fund (2,828) Ferrous Tank Replacement Wastewater Capital Projects (2,828) Harloe Bluff Stabilize Lift St Wastewater Treatment Fund (135,000) Harloe Bluff Stabilize Lift St Wastewater Capital Projects (1,000,000) Network Switch Replacement General Fund (5,437)
Network Switch Replacement Technology Service Fund (471) Ontario Ridge A/C install General Fund (5,143)
Ontario Ridge A/C install Water Enterprise Fund (422)
Ontario Ridge A/C install Wastewater Treatment Fund (641) Ontario Ridge A/C install Parking Enterprise Fund (594) Ontario Ridge A/C install Technology Service Fund (7,500) Pacific Estates Resv. Mainten. Water Enterprise Fund (859,300) Pacific Estates Resv. Mainten. Water Construction Fund (859,300) Pismo Creek Sewer Spill FY22 Wastewater Treatment Fund 2,031 PR Marketing Project General Fund (3,850)
Council Agenda 4-4-2023 12.B-7
Conclusion and Recommendation
Staff recommends that Council adopt a Resolution (Attachment 1) approving and appropriating miscellaneous budget adjustments for FY 2023.
FISCAL IMPACT:
The net fiscal impact of approving the attached Resolution (Attachments 1) across all funds is net additional costs of $391,470.04 in FY 2023. All funds have sufficient fund balance to support the one-time costs and net operating surpluses sufficient to support the ongoing costs. The following table illustrates the proposed revenue and expenditure budget adjustments by fund.
Description Fund
FY 2023 Proposed
Budget Adjustment
Price Canyon Road General Fund (87,584)
Price Canyon Road Capital Projects (43,001)
Price Canyon Slope Repair Capital Projects 34,266
Rehab Shell Beach Tennis Court General Fund (1,500)
Rehab Shell Beach Tennis Court Capital Projects (1,500) Secure Communication Radio Technology Service Fund (1,323) Shell Beach Rd Mattie Rd Study General Fund (50,000)
Shell Beach Reserv 1 Replace. Water Enterprise Fund (285,672) Shell Beach Reserv 1 Replace. Water Construction Fund (285,672) SSARP Cal Trans Grant Capital Projects (28,069)
Storm Drain Project 20.21 Half Cent Sales Tax Fund (12,296) Storm Drain Project 20.21 Capital Projects (12,296)
Wadsworth Underpass lighting General Fund (100,000)
Wadsworth Underpass lighting Capital Projects (100,000) Water & WW Fee Update Water Enterprise Fund (2,682)
Water & WW Fee Update Wastewater Treatment Fund (2,682) Water WW Rate Study Water Enterprise Fund 2,682
Water WW Rate Study Wastewater Treatment Fund 2,682
WWTP Improvements Wastewater Treatment Fund 2,828
WWTP Improvements Wastewater Capital Projects 2,828
Subtotal Revenues (3,958,368)$
Net Revenues less Expenditures 1,496,729$
Council Agenda 4-4-2023 12.B-8
Table 8: Proposed Miscellaneous Budget Adjustments
Fund Type
FY 2023 Proposed
Budget Adjustment
General Fund Rev 20,000.00$
General Fund Exp (243,256.37)
Subtotal General Fund Net 263,256.37
Half Cent Sales Tax Fund Exp (12,296.44)
Subtotal Half Cent Sales Tax Fund Net 12,296.44
Lodging Business Improv District (LBID) Fund Exp 20,000.00 Subtotal LBID Fund Net (20,000.00)
Capital Projects Rev 5,150.69
Capital Projects Exp 178,407.47
Subtotal Capital Projects Net (173,256.78)
Circulation Fees Exp 176,795.00
Subtotal Circulation Fees Net (176,795.00)
Water Enterprise Fund Exp (1,104,873.90)
Subtotal Water Enterprise Fund Net 1,104,873.90
Water Construction Fund Rev 658,528.10
Water Construction Fund Exp 658,528.10
Subtotal Water Construction Fund Net -
Water Expansion Fund Exp 474,577.12
Subtotal Water Expansion Fund Net (474,577.12)
Wastewater Treatment Fund Exp (70,710.30)
Subtotal Wastewater Treatment Fund Net 70,710.30
Wastewater Capital Projects Rev (1,000,000.00)
Wastewater Capital Projects Exp (1,000,000.00)
Subtotal Wastewater Capital Projects Net -
Wastewater Expansion Exp 219,687.71
Subtotal Wastewater Expansion Net (219,687.71)
Pier Enterprise Fund Rev (4,759.41)
Pier Enterprise Fund Exp (31,759.41)
Subtotal Pier Enterprise Fund Net 27,000.00
Parking Enterprise Fund Exp (94.00)
Subtotal Parking Enterprise Fund Net 94.00
Technology Service Fund Rev 14,762.84
Technology Service Fund Exp 37,207.20
Subtotal Technology Service Fund Total Net (22,444.36)
Motor Vehicle Fund Rev 7,300.00
Motor Vehicle Fund Exp 7,300.00
Subtotal Motor Vehicle Fund Net -
Total All Funds 391,470.04$
Council Agenda 4-4-2023 12.B-9
ALTERNATIVES:
1. Approve some of the proposed miscellaneous budget adjustments.
2. Do not approve the proposed miscellaneous budget adjustments; provide alternative direction to staff.
ATTACHMENTS:
1. Resolution for Miscellaneous Budget Adjustments
1.A. Exhibit A to Resolution: Summary of Budget Adjustments by Fund and Fiscal Year for FY 2023
Submitted by: Meeting Date: April 4, 2023
Nadia Feeser, Administrative Services Director
City Manager Approval:
Council Agenda 4-4-2023 12.B-10
RESOLUTION NO. R-2023-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PISMO BEACH,
CALIFORNIA APPROVING AND APPROPRIATING MISCELLANEOUS BUDGET ADJUSTMENTS FOR FISCAL YEAR 2023
WHEREAS, the City of Pismo Beach operates on a two-year budget cycle, which allows for long-term planning, coordination of multi-year capital projects, and efficiency of staff time as budget preparation only occurs every other year; and WHEREAS, in order to maintain accuracy of the budget and update the City’s financial plan, it is important to review and revise it periodically to ensure the budget reflects current revenues received and operating costs and trends; and
WHEREAS, due to the development of the two-year budget, staff recommends reviewing various projects that are completed or may be closed out to free up funds for projects proposed in the next two-year budget; and
WHEREAS, City staff proposes miscellaneous budget adjustments to reflect updated projections and estimates to the FY 2023 budget; and
WHEREAS, the FY 2023 proposed budget adjustments reflect legal costs, adjustments for projected actual costs, accounting adjustments, additional grant funds, and project de- appropriations; and
WHEREAS, the net fiscal impact of approving all these changes across all funds is net additional costs of $391,470.04 in FY 2023.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pismo Beach hereby appropriates changes in revenues and expenditures for FY 2023 as summarized in the table below, and detailed in attached Exhibit A, which by this reference are made a part hereof. This table and attached exhibit include an all-funds net additional cost of $391,470.04 in FY 2023, to reflect the Council-approved budget adjustments.
Fund Type
FY 2023 Proposed
Budget Adjustment
General Fund Rev 20,000.00$
General Fund Exp (243,256.37)
Subtotal General Fund Net 263,256.37
Half Cent Sales Tax Fund Exp (12,296.44)
Subtotal Half Cent Sales Tax Fund Net 12,296.44
Lodging Business Improv District (LBID) Fund Exp 20,000.00 Subtotal LBID Fund Net (20,000.00)
Council Agenda 4-4-2023 12.B-11
Attachment 1
BE IT FURTHER RESOLVED that the City Council of the City of Pismo Beach hereby appropriates any transfers or allocations between funds necessary to implement these Council-approved adjustments for FY 2023.
UPON MOTION OF Council Member , seconded by Council Member , the foregoing resolution was adopted by the City Council of the City of Pismo Beach this 4th day of April 2023, by the following vote:
Fund Type
FY 2023 Proposed
Budget Adjustment
Capital Projects Rev 5,150.69
Capital Projects Exp 178,407.47
Subtotal Capital Projects Net (173,256.78)
Circulation Fees Exp 176,795.00
Subtotal Circulation Fees Net (176,795.00)
Water Enterprise Fund Exp (1,104,873.90)
Subtotal Water Enterprise Fund Net 1,104,873.90
Water Construction Fund Rev 658,528.10
Water Construction Fund Exp 658,528.10
Subtotal Water Construction Fund Net -
Water Expansion Fund Exp 474,577.12
Subtotal Water Expansion Fund Net (474,577.12)
Wastewater Treatment Fund Exp (70,710.30)
Subtotal Wastewater Treatment Fund Net 70,710.30
Wastewater Capital Projects Rev (1,000,000.00)
Wastewater Capital Projects Exp (1,000,000.00)
Subtotal Wastewater Capital Projects Net -
Wastewater Expansion Exp 219,687.71
Subtotal Wastewater Expansion Net (219,687.71)
Pier Enterprise Fund Rev (4,759.41)
Pier Enterprise Fund Exp (31,759.41)
Subtotal Pier Enterprise Fund Net 27,000.00
Parking Enterprise Fund Exp (94.00)
Subtotal Parking Enterprise Fund Net 94.00
Technology Service Fund Rev 14,762.84
Technology Service Fund Exp 37,207.20
Subtotal Technology Service Fund Total Net (22,444.36)
Motor Vehicle Fund Rev 7,300.00
Motor Vehicle Fund Exp 7,300.00
Subtotal Motor Vehicle Fund Net -
Total All Funds 391,470.04$
Council Agenda 4-4-2023 12.B-12
Attachment 1
AYES:
NOES:
ABSENT:
ABSTAIN:
RECUSED:
Approved: Attest:
________________________ ________________________
Ed Waage, Mayor Erica Inderlied, City Clerk
Council Agenda 4-4-2023 12.B-13
Attachment 1
Miscellaneous Budget Adjustments April 4, 2023
Category Report Description Fund Fund Title Dept Title Activity Rev /Exp
Account Account Description One-time/
Ongoing
FY 2023
Legal Costs Adjust budget to reflect
projected civil litigation
costs
1001 General Fund Legal 1311 Exp 52110 Civil Litigation One-time 150,000.00
Legal Costs De-appropriate General Fund
Contingency to support
General Fund legal costs
1001 General Fund General
Government
1021 Exp 58001 Contingency One-time
(413,245.00)
Legal Costs Pismo Beach Self-Storage
Judgment Payment
1001 General Fund General
Government
1021 Exp 52112 Other Legal One-time
263,245.13
Legal Costs Pismo Beach Self-Storage
Judgment Payment
3101 Circulation Fees General
Government
1021 Exp 52112 Other Legal One-time
266,795.00
Legal Costs Pismo Beach Self-Storage
Judgment Payment
6104 Water Expansion
Fund
Public Works 3131 Exp 52112 Other Legal One-time
474,577.12
Legal Costs Pismo Beach Self-Storage
Judgment Payment
6203 Wastewater
Expansion
General
Government
1021 Exp 52112 Other Legal One-time
219,687.71
Adjust for Projected
Actual costs
2012 Wastewater Bonds
Continuing Disclosure $1,900
6201 Wastewater
Treatment Fund
Debt Service 5061 Exp 52101 Professional Services Ongoing 1,900.00
Adjust for Projected
Actual costs
2017 Pier Bonds Arbitrage
calcs $2,500, Continuing
Disclosure $1,900
1001 General Fund Debt Service 5071 Exp 52101 Professional Services Ongoing 4,400.00
Adjust for Projected
Actual costs
Accounting and Analyst
support
1001 General Fund Administrative
Services
1521 Exp 52101 Professional Services One-time
24,000.00
Adjust for Projected
Actual costs
Add funds to reflect Citizen
Serve cost increase
7101 Technology Service
Fund
Administrative
Services
1531 Exp 52201 Contract Services Ongoing
20,100.00
Adjust for Projected
Actual costs
Adjust budget between
accounts
1001 General Fund City Council 1111 Exp 51216 Car Allowance Ongoing 4,400.00
Adjust for Projected
Actual costs
Adjust budget between
accounts
1001 General Fund City Council 1111 Exp 52222 Travel & Meetings Ongoing (4,400.00)
Adjust for Projected
Actual costs
Align budget to projected
actual spending
1001 General Fund Administrative
Services
1521 Exp 52102 Auditor One-time
680.00
Adjust for Projected
Actual costs
Align budget to projected
actual spending
1001 General Fund Administrative
Services
1521 Exp 52222 Travel & Meetings One-time
(12,180.00)
Adjust for Projected
Actual costs
Align budget to projected
actual spending
1001 General Fund Administrative
Services
1521 Exp 52301 Office Supplies One-time
10,500.00
Adjust for Projected
Actual costs
Align budget to projected
actual spending
1001 General Fund Administrative
Services
1521 Exp 52302 Computer Supplies One-time
(3,000.00)
Adjust for Projected
Actual costs
Align budget to projected
actual spending
1001 General Fund Fire 2241 Exp 52305 Rec Programs One-time 500.00
Adjust for Projected
Actual costs
Align budget to projected
actual spending
1001 General Fund Public Works 3031 Exp 56011 Infrastructure One-time 962.84
Council Agenda 4-4-2023 12.B-14
Attachment 1A
Category Report Description Fund Fund Title Dept Title Activity Rev /Exp
Account Account Description One-time/
Ongoing
FY 2023
Adjust for Projected
Actual costs
Align budget to projected
actual spending
1001 General Fund Debt Service 5071 Exp 52101 Professional Services One-time 375.00
Adjust for Projected
Actual costs
Align budget to projected
actual spending
1001 General Fund Debt Service 5081 Exp 52101 Professional Services One-time
37.50 Adjust for Projected
Actual costs
Align budget to projected
actual spending
6101 Water Enterprise
Fund
Administrative
Services
1521 Exp 50103 Temporary Employees One-time
4,000.00
Adjust for Projected
Actual costs
Align budget to projected
actual spending
6101 Water Enterprise
Fund
Administrative
Services
1521 Exp 52201 Contract Services One-time
7,000.00
Adjust for Projected
Actual costs
Align budget to projected
actual spending
6201 Wastewater
Treatment Fund
Administrative
Services
1521 Exp 50103 Temporary Employees One-time
4,000.00
Adjust for Projected
Actual costs
Align budget to projected
actual spending
6201 Wastewater
Treatment Fund
Administrative
Services
1521 Exp 52201 Contract Services One-time
7,000.00
Adjust for Projected
Actual costs
Align budget to projected
actual spending
6501 Parking Enterprise
Fund
Police 2134 Exp 52207 Water/Sewer One-time
500.00
Adjust for Projected
Actual costs
Annual Security Camera
maintenance costs
1001 General Fund Police 2111 Exp 52412 Technology Costs Ongoing 27,000.00
Adjust for Projected
Actual costs
Annual Security Camera
maintenance costs
7101 Technology Service
Fund
Administrative
Services
1531 Rev 46401 IT Service Charges Ongoing
27,000.00
Adjust for Projected
Actual costs
Annual Security Camera
maintenance costs
7101 Technology Service
Fund
Administrative
Services
1531 Exp 52201 Contract Services Ongoing
27,000.00
Adjust for Projected
Actual costs
Building security costs 1001 General Fund Police 2111 Exp 59301 Transfer Out Cap Project One-time 30,000.00
Adjust for Projected
Actual costs
Building security costs 3001 Capital Projects Police 2111 Rev 49101 Transfer In General Fund One-time 30,000.00
Adjust for Projected
Actual costs
Building security costs 3001 Capital Projects Police 2111 Exp 56001 Cap Outlay-Mach & Equip
One-time
30,000.00
Adjust for Projected
Actual costs
De-appropriate General Fund
Contingency to support
General Fund additional
projected actual costs
1001 General Fund General
Government
1021 Exp 58001 Contingency One-time
(266,569.00)
Adjust for Projected
Actual costs
Fire PERS Unfunded Accrued
Liability payment
1001 General Fund Fire 2211 Exp 51206 PERS UAL Payment One-time 7,600.00
Adjust for Projected
Actual costs
Gas Boy EKOS Software
licensing agreement
1001 General Fund Police 2111 Exp 52380 MV Operations Ongoing 7,300.00
Adjust for Projected
Actual costs
Gas Boy EKOS Software
licensing agreement
7201 Motor Vehicle Fund Public Works 3035 Rev 46712 MV Rental Charge Ongoing 7,300.00
Adjust for Projected
Actual costs
Gas Boy EKOS Software
licensing agreement
7201 Motor Vehicle Fund Public Works 3035 Exp 52201 Contract Services Ongoing 7,300.00
Adjust for Projected
Actual costs
Increased costs of Biosolids
treatment and disposal
6201 Wastewater
Treatment Fund
Public Works 3131 Exp 52334 Biosolids Treat & Disp Ongoing 50,000.00
Adjust for Projected
Actual costs
Merchant Transaction Fees
for Junior Lifeguard program
1001 General Fund Fire 2241 Exp 52413 Merchant Transaction Fees
Ongoing
800.00
Council Agenda 4-4-2023 12.B-15
Attachment 1A
Category Report Description Fund Fund Title Dept Title Activity Rev /Exp
Account Account Description One-time/
Ongoing
FY 2023
Adjust for Projected
Actual costs
Mosquito Abatement
Services
1001 General Fund General
Government
1021 Exp 52101 Professional Services One-time
7,000.00
Adjust for Projected
Actual costs
New Visitor Information
Center
1001 General Fund City Manager 1221 Exp 52306 Operating Supp & Maint One-time 60,000.00
Adjust for Projected
Actual costs
New Visitor Information
Center
2006 Lodging Business
Improvement
City Manager 1221 Exp 52306 Operating Supp & Maint One-time 20,000.00
Adjust for Projected
Actual costs
Pay Price House electrical.
Catch up payment since 2017
per FOPH license agreement
1001 General Fund Public Works 3032 Exp 52208 Electricity One-time 9,863.00
Adjust for Projected
Actual costs
Price House electrical costs 1001 General Fund Public Works 3032 Exp 52208 Electricity Ongoing 2,600.00
Adjust for Projected
Actual costs
Professional services during
Planning Manager vacancy
1001 General Fund Community
Development
4021 Exp 52101 Professional Services One-time
30,000.00
Adjust for Projected
Actual costs
Public Records Clerk part-
time budget
1001 General Fund Management
Services
1421 Exp 50103 Temporary Employees Ongoing
30,000.00
Adjust for Projected
Actual costs
Public Records Clerk part-
time budget
1001 General Fund Management
Services
1421 Exp 51201 Social Security Ongoing
2,295.00
Adjust for Projected
Actual costs
Public Records Clerk part-
time budget
1001 General Fund Management
Services
1421 Exp 51202 State Unemployment
Insurance
Ongoing
1,500.00
Adjust for Projected
Actual costs
Public Records Clerk part-
time budget
1001 General Fund Management
Services
1421 Exp 51203 Workers' Compensation Ongoing
336.00
Adjust for Projected
Actual costs
Remove excess budget for
Pier Water/Sewer
6401 Pier Enterprise
Fund
Public Works 3024 Exp 52207 Water/Sewer One-time
(27,000.00)
Adjust for Projected
Actual costs
Replace City Hall doors for
keyless entry access
1001 General Fund Public Works 3031 Exp 59301 Transfer Out Cap Project One-time 50,000.00
Adjust for Projected
Actual costs
Replace City Hall doors for
keyless entry access
3001 Capital Projects Public Works 3031 Rev 49101 Transfer In General Fund One-time 50,000.00
Adjust for Projected
Actual costs
Replace City Hall doors for
keyless entry access
3001 Capital Projects Public Works 3031 Exp 56001 Cap Outlay-Mach & Equip
One-time
50,000.00
Adjust for Projected
Actual costs
Required Annual Water Use
Report (AWUR) and the
Annual Water Supply &
Demand Assessment
(AWSDA)
6101 Water Enterprise
Fund
Public Works 3121 Exp 52101 Professional Services One-time 30,000.00
Adjust for Projected
Actual costs
Salary savings from Planning
Manager vacancy
1001 General Fund Community
Development
4021 Exp 50101 Salaries One-time
(26,369.00)
Adjust for Projected
Actual costs
Salary savings from Planning
Manager vacancy
1001 General Fund Community
Development
4021 Exp 51201 Social Security One-time
(2,018.00)
Adjust for Projected
Actual costs
Salary savings from Planning
Manager vacancy
1001 General Fund Community
Development
4021 Exp 51202 State Unemployment
Insurance
One-time
(1,318.00)
Adjust for Projected
Actual costs
Salary savings from Planning
Manager vacancy
1001 General Fund Community
Development
4021 Exp 51203 Workers' Compensation One-time
(295.00)
Council Agenda 4-4-2023 12.B-16
Attachment 1A
Category Report Description Fund Fund Title Dept Title Activity Rev /Exp
Account Account Description One-time/
Ongoing
FY 2023
Adjust for Projected
Actual costs
Single Audit for FY 2021 1001 General Fund Administrative Services
1521 Exp 52102 Auditor One-time
4,000.00
Accounting
Adjustment
Adjust budget between
accounts
1001 General Fund Police 2111 Exp 52201 Contract Services Ongoing 25,243.75
Accounting
Adjustment
Adjust budget between
accounts
1001 General Fund Police 2111 Exp 56001 Cap Outlay-Mach & Equip
Ongoing
(25,243.75)
Accounting
Adjustment
Adjust budget between
accounts
6401 Pier Enterprise
Fund
Public Works 3024 Exp 52306 Operating Supp & Maint One-time 14,360.00
Accounting
Adjustment
Adjust budget between
accounts
6401 Pier Enterprise
Fund
Public Works 3024 Exp 52313 Major Repair & Maint One-time (14,360.00)
Accounting
Adjustment
Correction to transfer in
from Circulation Fee Fund
3001 Capital Projects Public Works 3033 Rev 49311 Transfer In Circulation Fee
One-time
(178,000.00)
Accounting
Adjustment
Correction to transfer in
from Half-Cent Sales Tax
Fund
3001 Capital Projects Public Works 3033 Rev 49102 Transfer In Half-Cent One-time 178,000.00
Accounting
Adjustment
Move Capital project to
Capital Fund from 6101 to
6103
6101 Water Enterprise
Fund
Public Works 3122 Exp 56011 Infrastructure One-time
(1,803,500.00)
Accounting
Adjustment
Move Capital project to
Capital Fund from 6101 to
6103
6101 Water Enterprise
Fund
Public Works 3122 Exp 59613 Transfer Out Water
Constructn
One-time
1,803,500.00
Accounting
Adjustment
Move Capital project to
Capital Fund from 6101 to
6103
6103 Water Construction
Fund
Public Works 3122 Rev 49611 Transfer In Water Ent
Fund
One-time
1,803,500.00
Accounting
Adjustment
Move Capital project to
Capital Fund from 6101 to
6103
6103 Water Construction
Fund
Public Works 3122 Exp 56011 Infrastructure One-time
1,803,500.00
Accounting
Adjustment
Move LBID funds for Spyglass
sidewalk to Paving project
2006 Lodging Business
Improvement
City Manager 1221 Exp 59301 Transfer Out Cap Project One-time 300,000.00
Accounting
Adjustment
Move LBID funds for Spyglass
sidewalk to Paving project
2006 Lodging Business
Improvement
City Manager 1221 Exp 59301 Transfer Out Cap Project One-time (300,000.00)
Accounting
Adjustment
Move LBID funds for Spyglass
sidewalk to Paving project
3001 Capital Projects Public Works 3033 Rev 49206 Transfer In LBID One-time 300,000.00
Accounting
Adjustment
Move LBID funds for Spyglass
sidewalk to Paving project
3001 Capital Projects Public Works 3033 Exp 56008 Cap Outlay-Street Const One-time 300,000.00
Accounting
Adjustment
Move LBID funds for Spyglass
sidewalk to Paving project
3001 Capital Projects Public Works 3033 Rev 49206 Transfer In LBID One-time (300,000.00)
Accounting
Adjustment
Move LBID funds for Spyglass
sidewalk to Paving project
3001 Capital Projects Public Works 3033 Exp 56008 Cap Outlay-Street Const One-time (300,000.00)
Accounting
Adjustment
Remove unbalanced transfer 3001 Capital Projects Public Works 3031 Rev 49207 Transfer in Chapman Estate Fund
One-time
(27,178.51)
Accounting
Adjustment
Remove unbalanced transfer 6101 Water Enterprise
Fund
Administrative
Services
1521 Exp 59711 Transfer Out IT Fund One-time
(480.00)
Council Agenda 4-4-2023 12.B-17
Attachment 1A
Category Report Description Fund Fund Title Dept Title Activity Rev /Exp
Account Account Description One-time/
Ongoing
FY 2023
Additional Grant
Funds
Bello Bridge grant funds -
retroactive change orders
during construction (fully
reimbursed with grant
revenues)
3001 Capital Projects Public Works 3033 Exp 56007 Capital Outlay - Improvements
One-time
252,000.00
Additional Grant
Funds
Bello Bridge grant funds
awarded
3001 Capital Projects Public Works 3033 Rev 45105 Fed Hwy Administration One-time 252,000.00
Additional Grant
Funds
State of California Grant for
Wellness and mental health
for training and equipment
1001 General Fund Police 2111 Rev 45201 State Gov't Grants One-time 20,000.00
Additional Grant
Funds
State of California Grant for
Wellness and mental health
for training and equipment
1001 General Fund Police 2111 Exp 52225 Misc Schools & Training One-time 15,000.00
Additional Grant
Funds
State of California Grant for
Wellness and mental health
for training and equipment
1001 General Fund Police 2111 Exp 52314 Minor Equipment One-time 5,000.00
Project De-
appropriation
Airstreams for Pier 1001 General Fund Public Works 3011 Exp 59641 Transfer Out Pier Fund One-time (4,759.41)
Project De-
appropriation
Airstreams for Pier 6401 Pier Enterprise
Fund
Public Works 3024 Rev 49101 Transfer In General Fund One-time (4,759.41)
Project De-
appropriation
Airstreams for Pier 6401 Pier Enterprise
Fund
Public Works 3024 Exp 56001 Cap Outlay-Mach &
Equip
One-time
(4,759.41)
Project De-
appropriation
Body Camera Replacement 1001 General Fund Police 2111 Exp 56001 Cap Outlay-Mach & Equip
One-time
(1,618.25)
Project De-
appropriation
Chapman Bluff Protection 1001 General Fund Public Works 3021 Exp 52101 Professional Services One-time (27.02)
Project De-
appropriation
City Hall Wi-Fi improvement 7101 Technology Service
Fund
Administrative
Services
1531 Exp 56002 Cap Outlay Computers One-time
(598.94)
Project De-
appropriation
Corp Yard Lighting/Gate 1001 General Fund Public Works 3031 Exp 52311 Bldg&Grounds Oper S&M
One-time
(3,338.00)
Project De-
appropriation
Dino Caves Restroom 3001 Capital Projects Public Works 3022 Exp 56007 Capital Outlay - Improvements
One-time
(2,992.14)
Project De-
appropriation
Dynamic Signs 3101 Circulation Fees Public Works 3021 Exp 56001 Cap Outlay-Mach & Equip
One-time
(90,000.00)
Project De-
appropriation
Ferrous Tank Replacement 6201 Wastewater
Treatment Fund
Public Works 3132 Exp 59622 Transfer Out WW Capital
Proj
One-time
(2,827.72)
Project De-
appropriation
Ferrous Tank Replacement 6202 Wastewater Capital
Projects
Public Works 3132 Rev 49621 Transfer In Wastewater
Ent Fnd
One-time
(2,827.72)
Project De-
appropriation
Ferrous Tank Replacement 6202 Wastewater Capital
Projects
Public Works 3132 Exp 56007 Capital Outlay -
Improvements
One-time
(2,827.72)
Project De-
appropriation
Harloe Bluff Stabilize Lift St 6201 Wastewater
Treatment Fund
Public Works 3132 Exp 59622 Transfer Out WW Capital
Proj
One-time
(135,000.00)
Council Agenda 4-4-2023 12.B-18
Attachment 1A
Category Report Description Fund Fund Title Dept Title Activity Rev /Exp
Account Account Description One-time/
Ongoing
FY 2023
Project De-
appropriation
Harloe Bluff Stabilize Lift St 6202 Wastewater Capital Projects
Public Works 3132 Rev 45201 State Gov't Grants One-time (865,000.00)
Project De-
appropriation
Harloe Bluff Stabilize Lift St 6202 Wastewater Capital Projects
Public Works 3132 Rev 49621 Transfer In Wastewater
Ent Fnd
One-time
(135,000.00)
Project De-
appropriation
Harloe Bluff Stabilize Lift St 6202 Wastewater Capital Projects
Public Works 3132 Exp 56007 Capital Outlay -
Improvements
One-time
(1,000,000.00)
Project De-
appropriation
Network Switch
Replacement
1001 General Fund Administrative
Services
1531 Exp 59711 Transfer Out IT Fund One-time
(5,437.16)
Project De-
appropriation
Network Switch
Replacement
7101 Technology Service
Fund
Administrative
Services
1531 Rev 49101 Transfer In General Fund One-time
(5,437.16)
Project De-
appropriation
Network Switch
Replacement
7101 Technology Service
Fund
Administrative
Services
1531 Exp 56002 Cap Outlay Computers One-time
(471.15)
Project De-
appropriation
Ontario Ridge A/C install 1001 General Fund Administrative Services
1531 Exp 59711 Transfer Out IT Fund One-time
(5,143.00)
Project De-
appropriation
Ontario Ridge A/C install 6101 Water Enterprise
Fund
Administrative
Services
1521 Exp 59711 Transfer Out IT Fund One-time
(422.00)
Project De-
appropriation
Ontario Ridge A/C install 6201 Wastewater
Treatment Fund
Administrative
Services
1521 Exp 59711 Transfer Out IT Fund One-time
(641.00)
Project De-
appropriation
Ontario Ridge A/C install 6501 Parking Enterprise
Fund
Police 2134 Exp 59711 Transfer Out IT Fund One-time
(594.00)
Project De-
appropriation
Ontario Ridge A/C install 7101 Technology Service
Fund
Administrative
Services
1531 Rev 49101 Transfer In General Fund One-time
(5,143.00)
Project De-
appropriation
Ontario Ridge A/C install 7101 Technology Service
Fund
Administrative
Services
1531 Rev 49611 Transfer In Water Ent
Fund
One-time
(422.00)
Project De-
appropriation
Ontario Ridge A/C install 7101 Technology Service
Fund
Administrative
Services
1531 Rev 49621 Transfer In Wastewater
Ent Fnd
One-time
(641.00)
Project De-
appropriation
Ontario Ridge A/C install 7101 Technology Service
Fund
Administrative
Services
1531 Rev 49651 Transfer In Parking Fund One-time
(594.00)
Project De-
appropriation
Ontario Ridge A/C install 7101 Technology Service
Fund
Administrative
Services
1531 Exp 52308 Radio Maintenance One-time
(7,500.00)
Project De-
appropriation
Pacific Estates Resv.
Mainten.
6101 Water Enterprise
Fund
Public Works 3122 Exp 59613 Transfer Out Water
Constructn
One-time
(859,300.00)
Project De-
appropriation
Pacific Estates Resv.
Mainten.
6103 Water Construction
Fund
Public Works 3122 Rev 49611 Transfer In Water Ent
Fund
One-time
(859,300.00)
Project De-
appropriation
Pacific Estates Resv.
Mainten.
6103 Water Construction
Fund
Public Works 3122 Exp 56011 Infrastructure One-time
(859,300.00)
Project De-
appropriation
Pismo Creek Sewer Spill FY22 6201 Wastewater
Treatment Fund
Public Works 3132 Exp 56011 Infrastructure One-time
2,030.70
Project De-
appropriation
PR Marketing Project 1001 General Fund Management
Services
1421 Exp 52101 Professional Services One-time
(3,850.00)
Project De-
appropriation
Price Canyon Road 1001 General Fund Public Works 3022 Exp 59301 Transfer Out Cap Project One-time (87,584.00)
Council Agenda 4-4-2023 12.B-19
Attachment 1A
Category Report Description Fund Fund Title Dept Title Activity Rev /Exp
Account Account Description One-time/
Ongoing
FY 2023
Project De-
appropriation
Price Canyon Road 3001 Capital Projects Public Works 3022 Rev 45105 Fed Hwy Administration One-time (39,812.80)
Project De-
appropriation
Price Canyon Road 3001 Capital Projects Public Works 3022 Rev 49101 Transfer In General Fund One-time (87,584.00)
Project De-
appropriation
Price Canyon Road 3001 Capital Projects Public Works 3022 Exp 56014 Storm Drain One-time (43,001.36)
Project De-
appropriation
Price Canyon Slope Repair 3001 Capital Projects Public Works 3022 Rev 45006 FEMA REIMBURSEMENT One-time (35,412.00)
Project De-
appropriation
Price Canyon Slope Repair 3001 Capital Projects Public Works 3022 Exp 52101 Professional Services One-time 34,266.16
Project De-
appropriation
Rehab Shell Beach Tennis
Court
1001 General Fund Community
Development
4041 Exp 59301 Transfer Out Cap Project One-time
(1,500.00)
Project De-
appropriation
Rehab Shell Beach Tennis
Court
3001 Capital Projects Public Works 3032 Rev 49101 Transfer In General Fund One-time (1,500.00)
Project De-
appropriation
Rehab Shell Beach Tennis
Court
3001 Capital Projects Public Works 3032 Exp 56007 Capital Outlay - Improvements
One-time
(1,500.00)
Project De-
appropriation
Secure Communication Radio 7101 Technology Service
Fund
Administrative
Services
1531 Exp 56001 Cap Outlay-Mach &
Equip
One-time
(1,322.71)
Project De-
appropriation
Shell Beach Rd Mattie Rd
Study
1001 General Fund Public Works 3022 Exp 52101 Professional Services One-time (50,000.00)
Project De-
appropriation
Shell Beach Reserv 1 Replace. 6101 Water Enterprise
Fund
Public Works 3122 Exp 59613 Transfer Out Water
Constructn
One-time
(285,671.90)
Project De-
appropriation
Shell Beach Reserv 1 Replace. 6103 Water Construction
Fund
Public Works 3122 Rev 49611 Transfer In Water Ent
Fund
One-time
(285,671.90)
Project De-
appropriation
Shell Beach Reserv 1 Replace. 6103 Water Construction
Fund
Public Works 3122 Exp 56011 Infrastructure One-time
(285,671.90)
Project De-
appropriation
SSARP Cal Trans Grant 3001 Capital Projects Public Works 3033 Rev 45201 State Gov't Grants One-time (23,065.56)
Project De-
appropriation
SSARP Cal Trans Grant 3001 Capital Projects Public Works 3033 Exp 52101 Professional Services One-time (28,068.75)
Project De-
appropriation
Storm Drain Project 20.21 1002 Half Cent Sales Tax
Fund
Public Works 3022 Exp 59301 Transfer Out Cap Project One-time (12,296.44)
Project De-
appropriation
Storm Drain Project 20.21 3001 Capital Projects Public Works 3022 Rev 49102 Transfer In Half-Cent One-time (12,296.44)
Project De-
appropriation
Storm Drain Project 20.21 3001 Capital Projects Public Works 3022 Exp 56014 Storm Drain One-time (12,296.44)
Project De-
appropriation
Wadsworth Underpass
lighting
1001 General Fund Public Works 3032 Exp 59301 Transfer Out Cap Project One-time (100,000.00)
Project De-
appropriation
Wadsworth Underpass
lighting
3001 Capital Projects Public Works 3032 Rev 49101 Transfer In General Fund One-time (100,000.00)
Project De-
appropriation
Wadsworth Underpass
lighting
3001 Capital Projects Public Works 3032 Exp 56011 Infrastructure One-time (100,000.00)
Council Agenda 4-4-2023 12.B-20
Attachment 1A
Category Report Description Fund Fund Title Dept Title Activity Rev /Exp
Account Account Description One-time/
Ongoing
FY 2023
Project De-
appropriation
Water & WW Fee Update 6101 Water Enterprise
Fund
Administrative
Services
1521 Exp 52101 Professional Services One-time
(2,682.33)
Project De-
appropriation
Water & WW Fee Update 6201 Wastewater
Treatment Fund
Administrative
Services
1521 Exp 52101 Professional Services One-time
(2,682.32)
Project De-
appropriation
Water WW Rate Study 6101 Water Enterprise
Fund
Public Works 3121 Exp 52101 Professional Services One-time 2,682.33
Project De-
appropriation
Water WW Rate Study 6201 Wastewater
Treatment Fund
Public Works 3131 Exp 52101 Professional Services One-time 2,682.32
Project De-
appropriation
WWTP Improvements 6201 Wastewater
Treatment Fund
Public Works 3132 Exp 59622 Transfer Out WW Capital
Proj
One-time
2,827.72
Project De-
appropriation
WWTP Improvements 6202 Wastewater Capital
Projects
Public Works 3132 Rev 49621 Transfer In Wastewater
Ent Fnd
One-time
2,827.72
Project De-
appropriation
WWTP Improvements 6202 Wastewater Capital
Projects
Public Works 3132 Exp 56007 Capital Outlay -
Improvements
One-time
2,827.72
Council Agenda 4-4-2023 12.B-21
Attachment 1A