FY 2023-24
PROPOSED
BUDGET
TABLE OF CONTENTS Page
Section 1: Introduction
City Council Members and City Officials 1
City Manager's Transmittal Letter 3
Strategic Plan 15
Citywide Organization Chart 16
Position Allocation Plan 17
Section 2: Financial Summaries
Projected Change in Financial Position (All Funds) 21
General Fund Revenue & Expense 24
Special Revenue Funds 34
Debt Service 68
Enterprise Funds 70
Internal Service Funds 74
Fiduciary Fund 78
Capital Project Fund 80
Section 3: Departments
Legislative 82
City Administrator 88
Administrative Services 92
Community Services 102
Development Services 115
Finance 122
Fire & Life Safety 124
General Fund Debt Service 131
General Government 133
Police 135
Public Works 145
Section 4: Capital Improvement Program
Capital Improvement Program Summary 158
Proposed FY 2023/24 CIP Projects 161
7 -Year CIP Program 167
Section 6: Appendix
Fund Descriptions 170
Financial Policies 175
Community Profile 195
Budget Glossary 197
The City Council consists of five members elected by the district. Council terms are four years, with elections held every two years. Either two or three members are elected in any given election cycle. Every year, the current City Council Members, elect a Mayor and Mayor Pro Tempore who serve for one year. The City Council also serves as the governing body for the Successor Agency, Public Finance Authority and the Placentia Industrial Commercial Development Authority. City Council members may not serve more than three consecutive terms and are responsible for selecting and reviewing the City Administrator who is responsible for managing the day-to-day operations of the City and implementing the policies set by the City Council.
CITY COUNCIL MEMBERS
Ward L. Smith
Mayor
District 5
Chad P. Wanke
Councilmember,
District 4
Jeremy B. Yamaguchi
Mayor Pro -Tem,
District 3
Kevin Kirwin
Councilmember,
1 District 2
Rhonda Shader
Councilmember,
nictrirt 1
CITY OFFICIALS
City Clerk Robert S. McKinnell
City Treasurer Kevin Larson
City Administrator Damien Arrula
Deputy City Administrator Luis Estevez
Deputy City Administrator Rosanna Ramirez
Chief of Police Brad Butts
Fire Chief Jason Dobine
Director of Finance Jennifer Lampman
Director of Development Services Joseph Lambert
Director of Community Services Karen Crocker
Director of Human Resources Alice Burnett
City Council meetings are he/d on the 15t & 3rd Tuesday of the month at 7:00 p.m. and are located in the City Hall Council Chambers.
2 OFFICE OF THE CITY ADMINISTRATOR
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: DAMIEN R. ARRULA, CITY ADMINISTRATOR
DATE: May 16, 2023
SUBJECT: PROPOSED FISCAL YEAR 2023-24 OPERATING BUDGET
In compliance with City Charter Section 1203, the Proposed FY 2023-24 Operating Budget and Capital Improvement Program are presented for your review and consideration. The Proposed Budget reflects the City's continued improvement in its financial strength and provides the resources necessary to support, expand and/ or improve the many services and amenities provided by the City that help make Placentia a world class community in which to conduct business as well as shop, dine and play.
As has been the pattern in recent fiscal years, the City once again is preparing the budget under tumultuous economic conditions. High inflation, decreasing home values and sales, interest rate increases, increased costs for construction, unfunded State mandates, and the overall unknown trajectory of the economy are all present and have impacted the preparation of the proposed budget. Staff has conducted extensive forecasting with our consultants and worked diligently to mitigate these impacts while remaining focused on providing quality service in alignment with the City Council's Strategic Plan goals and objectives.
The proposed budget continues the City's strategy of conservative, sustainable revenue forecasts and cautious growth to better enable it to quickly adapt to the changing economy while maintaining essential city services to the community. The resulting, Proposed FY 2023-24 budget is balanced, supports the operating needs of the City, reflects the City's commitment to 3 transparency and fiscal accountability and will be consistently reviewed to ensure projected revenues remain at or above the level assumed in the budget.
FY 2023-24 Proposed Budget Summary
The proposed FY 2023-24 citywide operating budget is $85.6 million, an increase of 6.5% over the Adopted FY 2022-23 budget. These expenses are supported by $84.9 million in revenue, an increase of 3.6% from the current fiscal year's adopted budget. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.
Enterprise Funds are proprietary funds supported by user fees and charges. The rates charged to customers for these services cover the costs of operation, maintenance and capital and infrastructure improvements. The City maintains two Enterprise Funds including Sewer and Solid Waste (Refuse). Expenditures for FY 2023-24 for these funds are proposed to be $5.8 Million for both operating and capital expenses.
Internal Service Funds, including employee health and welfare, risk management, and equipment replacement account for
activities provided to one City department by another City department. The Proposed FY 2023-24 budget includes $3.7 million in funding for these funds.
Special Revenue Funds are funds legally restricted to a specific purpose. Examples of Special Revenue Funds include the Gas Tax Fund and the Community Development Block Grant (CDBG).
In total, expenses in Special Revenue Funds are proposed at $17.8 million for FY 2023-24 inclusive of Measure U.
Proposed revenues and expenses by fund type are outlined below:
Internal
Services
Funds
Enterprise J
Funds
Fiduciary
Special
Revenue
Funds
General Fund
Fund Type
Debt
Service
Fund Type
Revenues &
Transfers In
Expenditures & Transfers
Out Net Incr/(Decr)
General Fund
Special Revenue
Debt Service
Enterprise
Capital Projects Fund
Internal Service
Fiduciary
$49,801,418
19,249,880
403,750
6,209,550
3,743,500
3,819,000
4 $52,112,823
17,759,653
403,750
5,830,930
281,700
3,743,500
3,819,000
($2,311,405)
1,490,226
378,620
(281,700)
Agency Fund
Totals
General Fund
1,628,035 1,632,035 (4,000)
84,855,133 85,583,391 (728,258)
The General Fund is the primary operating fund of the City and supports fundamental services including Police, Fire & Life Safety, Development Services, Community Services and general administration. Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The Proposed Budget for FY 2023-24 for the General Fund is $52.1 million in operating expenses supported by $49.8 million in operating revenue, with the planned use of unassigned fund balance to support the difference. Unassigned fund balance is the term used for funds accumulated through managed savings and/ or higher than anticipated revenues in prior years that are in addition to the City's twenty-five percent (25%) contingency reserve.
The proposed use of unassigned fund balance does not indicate a structural deficit but is recommended to be used for one-time capital needs to address aging facilities and technology and is not intended to support the day-to-day operations of the City.
General Fund Revenue Highlights
Property Tax revenue in FY 2023-24 is projected to be $19,578,023, an increase of $1,185,089 over the FY 2022-23 Adopted budget. Increases in property tax are due to a combination of property turnover and resulting reassessments and the two percent per year inflation factor for property assessments allowable under Proposition 13.
Sales Tax, excluding Measure U, is
projected to increase by approximately
2.2% in FY 2023-24 from the Amended FY
2022-23 budget and totals approximately
$9.2 million. This increase is attributable
to a combination of sales derived from
new businesses within the community,
inflationary impacts on the cost of goods
and the impact of the South Dakota vs.
Wayfair case.
Transient
Occupancy
Tax
3%
Utility Users
The Wayfair case was decided by the Tax
Supreme Court in 2018 and was 5% Fines & —Franchise
Forefeitures Transfers In Fees
implemented in California in April 2019. 1°i 2% 6%
The case, and subsequent state FV 2023/24 Proposed General Fund Revenue by Type 5 legislation requires online retail sellers to collect and remit sales tax on taxable sales shipped into the state. Revenue from the tax is then allocated to a countywide pool based upon the point of delivery of the product purchased. As online shopping has surged in popularity both before and during the pandemic, the City's portion of the countywide pool has increased dramatically and accounted for 16% of the City's total sales tax as of the quarter ending December 2022, down from a high of 21% for the quarter ending December 2020.
Transient occupancy tax (TOT), otherwise known as "the bed tax" is tax paid by visitors staying overnight in one of our local hotels and/or short-term rentals operating within the City. The Proposed Budget assumes $1,475,000 in revenue, 8% higher than the FY 2022-23 Adopted Budget. This large increase is due to a combination of increased travel as the public becomes comfortable travelling post pandemic shutdowns, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City.
Fines & Forfeitures are projected to increase 20% from the prior fiscal year due to the projected increase in staffing levels for the Police Department and allowing for motor officers, as well as anticipated increases in administrative citations due to the addition of one full time Code Enforcement Officer.
$21,000,000
$11,000,000
$1,000,000
General Fund Historical Revenues
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24
Property Tax Sales Tax —Other Revenues Franchise Taxes Utility Users Tax 6 Revenue
FY 2022/23
Amended
Budget
FY 2022/23
Year End
Estimates
FY 2023/24 Variance to
Proposed Amended
Budget Budget
Property Taxes
Sales & Use Taxes
Other Taxes
Permits/Licenses
Fines & Forfeitures
Intergovernmental
Charges for Services
Miscellaneous
Total Operating Revenues
Transfers In
Measure U Transfers -In
Employee Retention
Measure U Reserve
OPEB
Total Transfers In
Total Resources
$18,438,083
8,975,000
7,104,140
2,499,768
377,000
9,456,422
1,504,659
1,963,660
50,318,732
1,547,973
2,655,000
$18,438,083
8,975,000
7,104,140
2,530,907
383,298
9,176,239
1,418, 548
2,146,809
50,173, 024
868,618
2,655,000
885,000 885,000
5,087,973 4,408,618
$55,406,705 $54,581,642
General Fund Expenditure Highlights
$19,578,023
9,175,000
7,095,500
2,802,000
452,500
312,000
1,514,000
2,454,000
43, 383, 023
1,047,800
2,760,000
920,000
1,690,595
6,418,395
$49,801,418
6.18%
2.23%
(0.12%)
12.09%
20.03%
(96.70%)
0.62%
24.97%
(13.78%)
(32.31%)
3.95%
91.03%
8.07%
(11.78%)
General Fund expenditures are broken into three distinct types- operating, debt service and capital. Operating expenses are those required to support the day-to-day operations of the City including personnel expenses, professional services, maintenance expenses and training and are supported by revenue generated in the same fiscal year the expenses occur. Debt service supports the principal and interest payments on loans and bonds the City has used to finance capital projects and/or pension obligations. Capital expenses are one-time expenditures for large purchases such as vehicles, technology upgrades and other equipment that has a useful life exceeding one year and are typically funded with one-time funding sources such as reimbursements, development agreements, or the use of unassigned fund balance.
The Proposed FY 2023-24 General Fund Budget includes $41.9 Million in department expenses, $6.1 million for debt service and transfers and $4,134,280 in capital expenditures. This represents a decrease of 4% for the General Fund from the current fiscal year's amended budget. As presented, the Proposed Budget is balanced, maintains, or enhances city service levels while fully funding the General Fund contingency reserve at 41%.
Proposed General Fund budgets for the respective departments are listed below:
Departments
FY 2022/23
Amended
Budget
FY 2023/24
Proposed Budget Variance
Legislative
City Administrator
Administrative Services
Finance
Development Services
Police
Fire & Life Safety
Public Works
Community Services
General Government
Total Department Expenses
Capital Improvement Program
Transfers Out
Debt Service
Total Expenditures
Significant Changes
1,124, 000
633,100
5,870,871
1,222,250
1,835,200
12,872,739
4,337,000
4,758,665
2,728,980
5,224,700
40,607505
12,615,484
37,500
5,215,750
58,476,239
1,004,000
985,377
6,002, 513
1,305,000
1,565,800
13,612,323
4,503,794
4,795,070
2,938,052
5,209,200
41, 921,129
4,134,280
36,214
6,021,200
52,112, 823
(10.7%)
55.6%
2.2%
6.8%
(14.7%)
5.7%
3.8%
0.8%
5.0%
(0.3%)
3.1 %
(67.2%)
(3.4%)
15.4%
(12.6%)
Administrative Services increases are caused by the transfer and reclassification of one position from the Development Services department as well as funding for a citywide classification and compensation study per the City Council approved Strategic Plan. In addition, the City is proposing bringing Information Technology (IT) services in-house with the addition of two (2) IT staff positions. This change will give the City greater control and security over its information technology system and is expected to save approximately $300,000 annually based upon the results of the recent RFP conducted for IT Managed Services.
Development Services is decreasing due to the transfer of one position to Administrative Services, two positions to the City Administrator's office as well as a restructuring of the department's organization chart bringing certain positions in-house with a corresponding decrease in contract services.
City Administrator's Office expenses are increasing due to the transfer of two positions from Development Services and the addition of one new position to establish a Communications and Marketing division which will focus on a unified communications and marketing plan. In addition, this will be the first time the City is investing in a stand-alone economic development position to provide more emphasis on citywide economic development projects and affordable housing. 8 Debt Service- Debt service expenses are increasing due to the planned issuance of debt to fund the construction of the public safety building.
Other Post -Employment Benefits (OPEB)- The City established a Section 115 trust to mitigate potential investment losses from CaIPERS and pre -fund OPEB expenses. The City's most recent actuarial study showed an unfunded OPEB liability of approximately $33 million, with 0% funded.
In Fall 2022 City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability.
The Proposed FY 2023-24 budget includes a transfer of $770,000 which had been committed to for OPEB costs within the Measure U fund balance for several years while the Section 115 trust was implemented, and a policy approved.
Once transferred from the Measure U fund, this $770,000 will be sent to the Section 115 trust, reducing our liability on the City's balance sheet and may be used to make payments to retirees for health insurance and/or make payments to CaIPERS. Staff will be presenting OPEB funding strategies to the City Council at a separate meeting in June 2023.
Policy 460 -In October 2022 the City Council modified Policy No. 460 which guides the allocation of funds received from Measure U. Previously, once the City had achieved a reserve level of 25% the allocation of Measure U monies was to change to the following: 60% to infrastructure, 30% for employee recruitment and retention, and 10% for Other Post -Employment Benefits (OPEB).
The update modified the allocation to be: 50% allocated to infrastructure, 30% transferred to the General Fund for employee recruitment and retention, 10% to OPEB and the remaining 10% transferred to the General Fund Contingency Reserve. Transfers in from the Measure U fund total $2,760,000 for employee retention, $1,690,595 (inclusive of the $770,000 discussed above) for OPEB, and $920,000 for reserve funding for FY 2023-24.
While Measure U has enabled the City to make significant investments in infrastructure over the past few years, there are still substantial facilities, roads and other infrastructure needs that are outstanding including street paving, sidewalks, and pothole repair. The 10% reduction in infrastructure allocation from Measure U funds has resulted in the need for the General Fund to contribute to capital expenses to support much needed projects. The Citizen's Oversight Committee, which oversees spending of Measure U monies met with Staff and recommended maintaining the current allocation percentages and using unassigned fund balance generated from historically managed savings to support capital needs that exceed funds available in the Measure U fund. Those projects include citywide wayfinding signage, completion of the Senior/ Community Center design, which is partially funded by revenue from a development agreement and a grant, an ADA transition plan, IT Strategic Plan, unified communications and marketing plan, citywide facilities needs and condition assessment and maintenance master plan as well as smaller projects.
The total amount of capital projects funded by unassigned fund balance in the General Fund is $2,134,280 with an additional $2,000,000 supporting the public safety building and the EIFD. 9 Position Allocation (Staffing)
The FY 2023-24 Proposed Budget includes 200 authorized full-time equivalent (FTE) positions, 7.0 elected officials as well as authorization for 4.0 FTE unfunded overhires in the Police and Public Safety Communication Departments. The Proposed Budget includes any changes to staffing levels that were approved in FY 2022-23.
In addition, the following changes to personnel are recommended in the 2023-24 budget:
1. One (1.0) new Facilities Maintenance Technician ($8Z090 annua/ cost) in the Community Services Department. This position is necessary to address a significant backlog in facility maintenance and manage day-to-day needs of the department to ensure consistent or increased rental of city facilities.
2. One (1.0) new Police Sergeant ($164,000 annua/ cost) in the Police Department. This position was eliminated several years ago and is needed for appropriate supervision, training staff, and ensuring proper upkeep of department records and policies.
3. One (1.0) new Police Records Specialist in the Police Department ($77,600 annual cost).
This position is needed to assume duties related to body worn camera data currently being handled by an IT sergeant as well as comply with court requirements for reports to be submitted within a 48-hour timeframe. In addition, this position will assist the Department in opening the front counter for additional time periods to serve the public.
4. One (1.0) new Code Enforcement Officer ($92,630 annua/ cost in the Development Services department. Currently there are two part-time Code Enforcement Officers serving the City however after reviewing surveys of other like -sized agencies and the increasing needs within the City, Staff is proposing the addition of one full-time Code Enforcement Officer with a corresponding $29,000 decrease in part-time salaries. With two full-time code enforcement officers it is anticipated there will be increased revenue from administrative citations.
5. One (1.0) new Building Permit Technician ($80,400 annua/ cost) within the Development Services department. This position was previously staffed by an outside contractor and is recommended to be brought in-house to better support the needs of the development community and reduce costs. Bringing this service in-house would save approximately $34,500 annually compared to contracting for similar services and will ensure redundancy and the proper allocation of staffing at the front counter while also improving customer service.
6. One (1.0) new Plans Examiner ($157,660 annua/ cost) in the Development Services department. This position was previously staffed by an outside contractor and is recommended to be brought in-house to better support the needs of the development community, reduce costs and better streamline the plan check reviewing process. Bringing this service in-house would save approximately $52,000 annually compared to contracting 10 for similar services.
7. One (1.0) new Senior Management Analyst ($133,345 annua/ cost) in the City Administrator's Office to focus on citywide economic development and affordable housing projects within the City.
8. Two (2.0) new Firefighters ($213,280 annual cost) in the Fire & Life Safety department.
These positions are part of a pilot program to staff the patrol vehicle and supplement staffing on each shift. The cost of these positions will be partially offset by filling overtime vacancies, potential strike team revenues, if applicable, as well as the potential receipt of FEMA grant funds.
9. Reclassification of one (1.0) Patrol Engineer ($11,370 annual savings) to Firefighter in the Fire & Life Safety department. This position is currently vacant and has historically been difficult to fill given the unique nature of the schedule. After analysis by Staff, it is recommended to reclassify this position to allow greater staffing flexibility, more coverage for all shifts and overtime savings in accordance with the aforementioned pilot program.
10. One (1.0) new Information Technology Specialist ($133,345 annua/ cost) in the Administrative Services Department. These duties were previously provided by an outside contractor; however, Staff is recommending bringing these services in-house for greater control, improved customer service and cost savings. Estimated costs of contracting out similar services are $650,000. Bringing the service in-house could potentially save $300,000 or more annually.
11. One (1.0) new Information Technology Technician ($90,105 annua/ cost) in the Administrative Services Department. These duties were previously provided by an outside contractor; however, Staff is recommending bringing these services in-house for greater control, improved customer service and cost savings. Estimated costs of contracting out similar services are $650,000. Bringing the service in-house could potentially save $300,000 or more annually.
12. One (1.0) new Public Works Administrative Services Manager ($146,950 annual cost) in the Public Works Department. This position is needed to manage the corporate yard, coordinate a citywide maintenance and operations plan and facilities condition/needs assessment, develop new maintenance software and train all staff to ensure more proactive maintenance of city facilities, as well as manage citywide maintenance contracts.
13. Reclassification of a Senior Planner to a Planning Manager ($11,500 annua/ cost) in the Development Services department to better reflect the duties currently being done and the needs of the department and for succession planning.
14. Reclassification of one Senior Code Enforcement Officer ($6,423 annua/ cost) in the Development Services department to Code Enforcement Supervisor to better reflect duties currently being done and the need for formal supervision within the division. 11 15. Reclassification of a Management Analyst to a Communications & Marketing Manager ($13,533 annua/ cost to create and implement a comprehensive and unified communications and marketing strategic plan, conduct all public information officer related duties, handle government relations, coordinate grant funding with the City's lobbyist and facilitate special projects.
16. Reclassification of an Account Clerk to an Accounting Technician in the Finance Department ($6,492 annual cost) to better reflect the duties currently being done and the needs of the department.
17. Reclassification of an Assistant to the City Administrator to a Deputy Director of Administrative Services ($11,162 annua/ cost) to focus on conducting a Class and Comp Study, establishing a medical provider network plan to reduce workers compensation claims, updating the City's Personnel Rules and Administrative Policy Manual and evaluating the City's insurance pool. This position will also provide support and complex assistance in updating multiple policies within Human Resources while also establishing a health and wellness division in Human Resources. This position is being recommended to better reflect the needs of the department while and ensuring succession planning.
Capital Improvement Program
The City's Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next several years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways. Funding for projects scheduled for FY 2023-24 are included in the proposed budget, with the majority of the scheduled projects funded by Measure U, Gas Tax, Development Impact Fees (DIFs), the General Fund grants and other reimbursements. The proposed CIP for FY
Measure U
$4,576,310
Dev
mpact F
$685,000
es
Misc.
Other
es
General
Fund
$2,134,280
Gas Tax
$1,800,000
FY2O23/24 Proposed CIP by Funding Source
Measure
M
$600,000
12 2023-24 includes 22 new projects for a
combined total of approximately $10.7
million.
Major projects scheduled include citywide
wayfinding signage, roadway rehabilitation,
information technology (IT) infrastructure
replacement to address aging servers and
technology, completion of the Senior
Center/ Community Center design, and
Gomez Park playground renovation.
In addition to the projects referenced above,
the proposed budget also includes a
continued investment within the City's parks
and open spaces in accordance with the
recently adopted Parks Initiative approved by the City Council on March 18, 2021.
As previously mentioned, Policy 460 was amended in October 2022 reducing the allocation of Measure U funds for infrastructure from 60% to 50% effective FY 2023-24. While funding reserves is a prudent use of Measure U funds, the City is facing significant infrastructure needs including street repairs, both arterial and residential, significant citywide facility repairs and upgrades, fleet needs as well as park upgrades. To address the immediate needs, Staff is proposing the use of $2.1 million in unassigned fund balance within the General Fund for projects outlined below:
• Wayfinding signage
• Senior/Community Center Design
• Improvements to Administration office in
City Hall
• Communications & Marketing Strategic
Plan
• Outfitting of new Police patrol units
• ADA Transition plan
• IT Strategic Plan & Smart City Master Plan
• Public Works Maintenance Master Plan &
Facility Condition Assessment
In addition, Staff is proposing the use of $2 million in General Fund monies to provide additional funding for the public safety building and ($1.0 million) as a loan to initiate the Enhanced Infrastructure Financing District (EIFD) project. This collective $2 million is needed as a direct result of significantly increased costs for both projects and is representative of cost increases the City has seen on almost all projects put out to bid in the past year, in some instances double the engineer's estimate. The EIFD is a partnership between the City and the County of Orange created to fund streetscape and other infrastructure improvements within the identified district and is designed to encourage private development in the area with a corresponding increase in property values, jobs, and economic activity. Information regarding the EIFD is available on the City's website.
While cost increases have been discouraging, some positive highlights included within the proposed CIP is the award of $500,000 in grant funds from County Supervisor Chaffee's office as well $600,000 from a new development agreement to fund the completion of the Senior/ Community Center design. The City consistently seeks grant funds to support capital projects whenever possible to address the substantial capital improvement needs that are currently unfunded.
Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 22 new projects proposed for FY 2023-24, previously approved projects that are in progress and not yet complete will be carried over into FY 2023-24 after the close of the 2022-23 fiscal year by a separate City Council action. Including both new and carryover projects, the City is actively working on 95 CIP projects. 13 Conclusion and Final Comments
In closing, I would like to express my sincere appreciation to the many City staff members across all our departments as well as our Finance Department for their active and thoughtful participation in developing this budget and the capital improvement program. Further, I want to thank every employee for their hard work and ongoing dedication to the community this past year. City Staff consistently provides high quality customer service, completes numerous capital projects, supports local businesses and are steadfast in their support of the community.
I want to also thank the City Council for its continued effective policy leadership and support as we work together toward our collective goal of maintaining the City's long-term fiscal sustainability while addressing the essential public safety, parks, and street and road repair projects our resident's desire and deserve.
Lastly, I'm excited to share the City, in its commitment to transparency and community engagement, is initiating a survey designed to gauge community priorities for the upcoming year.
The survey will ask community members to prioritize where the City should focus its attention and resources. In recent years the City has focused on addressing homelessness, public safety, senior and community services and enhancing our parks and recreation services, but want to hear from our community partners if there are other areas we should focus on to better serve the needs of our citizenry.
We look forward to reporting back to the City Council and the community on the results of the survey along with the City's plan to address any possible issues or concerns that arise from the results.
Respectfully submitted,
Damien R. Arrula,
City Administrator
14 r 1
STRATEGIC PLAN
The City's Strategic Plan is comprised of the City's mission statement, goals and objectives, and an action plan. The Strategic Plan is reviewed and updated annually by the City Council and the City's executive management team at focused strategic planning sessions. Strategic Planning sessions are facilitator led, open to the public and result in measurable objectives for the upcoming year.
The most recent Strategic Planning session took place in May 2023. Participants brainstormed the City's current strengths, weaknesses, challenges, and opportunities before developing new objectives in line with the established Strategic Goals. These new measurable objectives will be presented to the City Council by staff within the upcoming year.
The FY 2023-24 budget was constructed and developed specifically to support these goals and objectives and reinforce the commitment the City makes to prioritize its core values.
Mission Statement
The City Council is committed to keeping Placentia a pleasant place by providing a safe family atmosphere, superior public services and policies that promote the highest standards of community life.
Vision Statement
The City of Placentia will maintain an open, honest, responsive and innovative government that delivers quality services in a fair and equitable manner while optimizing available resources.
Strategic Plan Goals
Goal 1- Ensure Long -Term Fiscal Sustainability
Goal 2- Ensure that Public Safety Contintues to be a High Priority Goal 3- Promote Community and Economic Development
Goal 4- Increase Community Engagement
Goal 5- Implement Public Infrastructure to Meet Community Needs Goal 6- Improve City Beautification
Goal 7- Enhance Employee Development
Goal 8- Improve City Governance
15 City Treasurer
City Attorney
Deputy CA
Support Svcs, Policy &
Emergency Services
Administration
Human
Resources/IT
Finance
Emergency
Services
CITYWIDE ORGANIZATION CHART
Citizens
City Council
City Administrator
Legislative Affairs &
Economic
Development
Public Relations &
Marketing
16 Commissions/
Committees
Deputy CA
Public Services, Fire &
Infrastructure
Fire
CIP/Engineering
Development
Services
Public Works
Community
Services
ELECTED
MAYOR
CITY COUNCIL
CITY CLERK
CITY TREASURER
TOTALS
CITY OF PLACENTIA
POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
2021-22
. . .
22-23 22-23
•P ....-.
22-23 23-24
1 4
1 1
7 1
4 1
1 7
1 4
1 1
7 1
4 1
1 7
1 4
1 1
7 2021-22
22-23 22-23
SIP
22-23 23-24
APPOINTED (DOES NOT INCLUDE ALTERNATES)
CITIZENS' OVERSIGHT COMMITTEE 3
FINANCIAL AUDIT OVERSIGHT COMMITTEE 5
HERITAGE COMMITTEE 7
HISTORICAL COMMITTEE 9
PARKS ARTS AND RECREATION COMMISSION (PARC) 5
PLANNING COMMISSION 7
SENIOR ADVISORY COMMITTEE 7
SENIOR/COMMUNITY CENTER BLUE RIBBON COMMITTEE 9
STREETSCAPE AND TRANSPORTATION ADVISORY COMMISSION 5
VETERANS ADVISORY COMMITTEE 9
TOTALS 66
CITY ADMINISTRATOR
CITY ADMINISTRATOR
ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER
EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA
COMMUNICATIONS & MARKETING MANAGER
DIGITAL MEDIA ANALYST
SENIOR MANAGEMENT ANALYST
TOTALS
ADMINISTRATIVE SERVICES
ADMINISTRATIVE ASSISTANT
ADMINISTRATIVE SPECIALIST
DEPUTY CITY ADMINISTRATOR
DEPUTY CITY CLERK
DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES
DIRECTOR OF HUMAN RESOURCES
HUMAN RESOURCES ANALYST
HUMAN RESOURCES OFFICE CLERK
INFORMATION TECHNOLOGY MANAGER
17 3
5 7
9 5
7 7
9 5
9 66
3 5
7 9
5 7
7 9
5 9
66 3
5 7
9 5
7 7
9 5
9 66
3 5
8 9
5 7
7 9
6 10
69 1
0.65 1
0 0
0 2.65
1 0.65
1 0
0 0
2.65 1
0.65 1
0 0
0 2.65
1 0.65
1 0
0 0
2.65 1
0 1
1 1
1 5
2021-22
. . .
22-23 22-23
•I ....-.
22-23 23-24
1 1
1 1
0 1
1 1
1 1
1 1
1 0
1 1
1 1
1 1
1 1
0 1
1 1
1 1
1 1
1 0
1 1
1 1
1 1.
1 1
1 1
1 1
1 CITY OF PLACENTIA
POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
- . . . . . - .
2021-22 22-23
22-23
22-23 23-24
ADMINISTRATIVE SERVICES (CONTINUED)
INFORMATION TECHNOLOGY SPECIALIST
INFORMATION TECHNOLOGY TECHNICIAN
PUBLIC SAFETY COMMUNICATIONS MANAGER
PUBLIC SAFETY COMMUNICATIONS SUPERVISOR
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)
RISK MANAGER
SENIOR HUMAN RESOURCES ANALYST
SENIOR HUMAN RESOURCES TECHNICIAN
SENIOR MANAGEMENT ANALYST
TOTALS
FINANCE
ACCOUNT CLERK
ACCOUNTING MANAGER
ACCOUNTING TECHNICIAN
DIRECTOR OF FINANCE
SENIOR ACCOUNTANT
SENIOR ACCOUNTING TECHNICIAN
SENIOR FINANCIAL ANALYST
TOTALS
0 0
1 3
13 1
1 1
1 29
0 0
1 3
13 1
1 1
1 29
0 0
1 3
13 1
1 1
1 29
0 0
1 3
13 1
1 1
1 29
1 1
1 3
13 1
1 1
1 32
Amended Adopted Amended Q2 Proposed
2021-22 22-23 22-23 22-23 23-24
2 1
3 1
1 0
1 9
2 1
3 1
1 0
1 9
1 1
3 1
1 1
1 9
1 1
3 1
1 1
1 9
0 1
4 1
1 1
1 9
Amended Adopted Amended Q2 Proposed
2021-22 22-23 22-23 22-23 23-24
DEVELOPMENT SERVICES
ADMINISTRATIVE ASSISTANT
ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER
ASSOCIATE PLANNER
BUILDING INSPECTOR
BUILDING PERMIT TECHNICIAN
CODE ENFORCEMENT OFFICER
CODE ENFORCEMENT SUPERVISOR
DIGITAL MEDIA ANALYST
DIRECTOR OF DEVELOPMENT SERVICES
GIS TECHNICIAN
MANAGEMENT ANALYST
MEDIA SERVICES SPECIALIST
OFFICE ASSISTANT
PLANNING MANAGER
PLANNING TECHNICIAN
PLANS EXAMINER
SENIOR PLANNER
SR. CODE ENFORCEMENT OFFICER
TOTALS
18 0 1 1 1
0.35 0.35 0.35 0.35
1 1 1 1
1 1 1 1
1 1 1 1
0 0 0 0
0 0 0 0
0 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 0 0 0
1 0 0 0
0 0 0 0
1 1 1 1
0 0 0 0
1 1 1 1
1 1 1 1
11.35 11.35 11.35 11.35
1 0
1 1
2 1
1 0
1 1
0 0
0 1
1 1
0 0
12 PUBLIC SAFETY - POLICE
CAPTAIN
CHIEF OF POLICE
COMMUNITY SERVICES OFFICER
CRIME ANALYST
IT SERGEANT
LIEUTENANT
MANAGEMENT ANALYST
OFFICE SPECIALIST - RECORDS
PARKING CONTROL OFFICER
POLICE ACADEMY TRAINEE
POLICE CIVILIAN INVESTIGATOR
POLICE OFFICER (3 OVERHIRE)
POLICE SERVICES OFFICER
POLICE SERVICES SUPERVISOR
PROPERTY TECHNICIAN
SERGEANT
SR. ADMINISTRATIVE ASSISTANT
SR. MANAGEMENT ANALYST
TOTALS
FIRE & LIFE SAFETY
BATTALION CHIEF
DEPUTY FIRE CHIEF
FIRE CAPTAIN
FIRE CHIEF
FIRE ENGINEER
FIRE MARSHAL (ADDED Q1 FY21/22)
FIRE PREVENTION SPECIALIST (ADDED Q1 FY21/22)
FIREFIGHTER
MANAGEMENT ANALYST
OFFICE ASSISTANT
PATROL ENGINEER
SENIOR MANAGEMENT ANALYST
TOTALS
CITY OF PLACENTIA
POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
2021-22
. . .
22-23 22-23
IP ...-.
22-23 23-24
2 2 2
1 1 1
1 2 2 2
1 1 1 1 1
1 1 1 1 1
2 1
2 1
2 3
3 3 3 3
0 1 1 1 1
2 2 2 2 3
2 2 2 2 2
1 3 3 3 3 3
39 39 39 39 39
2 2 2 2 2
3 3 3 3 3
1 1
1 1 1
10 10 10 10 10
1 1
1 - 0
74 75
1 0
75 1 1
0 - 0
75 76
2021-22
22-23 22-23
22-23 23-24
3 1
6 1
6 3
1 3
1 3
1 3
1 6 6 6 6
1 1 1 1
6 6 6 6
1 1 1 1 1
1 1 1 1 1
6 6 6 6 9
1 0 1 0
0 1 i 1
1 0
27 1 1
1 28
0 1
1 1
28 1
28 0
1 0
1 30
2021-22
22-23
22-23
• 1 ... •,- .
22-23 23-24
PUBLIC WORKS
ADMINISTRATIVE ASSISTANT
ASSOCIATE CIVIL ENGINEER (SEWER)
CITY ENGINEER
CUSTODIAN
DEPUTY CITY ADMINISTRATOR
ENGINEERING AIDE
ENVIRONMENTAL SERVICES COORDINATOR
19 0 0
1 1
1 1
2 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 CITY OF PLACENTIA
POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
PUBLIC WORKS (CONTINUED)
FACILITY MAINTENANCE TECHNICIAN
MAINTENANCE WORKER
MANAGEMENT ASSISTANT
MANAGEMENT ANALYST
MECHANIC
OFFICE ASSISTANT
PUBLIC WORKS INSPECTOR
PUBLIC WORKS ADMINISTRATIVE SERVICES MANAGER
PUBLIC WORKS SUPERINTENDENT
PUBLIC WORKS SUPERVISOR
SENIOR CIVIL ENGINEER
SENIOR CUSTODIAN
SENIOR MANAGEMENT ANALYST
TRANSPORTATION MANAGER
TOTALS
- . . . . . - .
2021-22 22-23
22-23
22-23 23-24
2 8
0 1
2 1
1 0
1 2
0 0
0 1
26 3
8 0
0 2
1 1
0 1
2 1
1 1
1 28
3 8
0 0
2 0
1 0
1 2
1 1
1 1
28 3
8 1
0 2
0 1
0 1
2 1
1 1
1 29
3 8
1 0
2 0
1 1
1 2
1 1
1 1
30 Amended Adopted Amended Q2 Proposed
2021-22 22-23 22-23 22-23 23-24
COMMUNITY SERVICES
ADMINISTRATIVE ASSISTANT 0
COMMUNITY SERVICES COORDINATOR 4
COMMUNITY SERVICES SUPERVISOR 1
DIRECTOR OF COMMUNITY SERVICES 1
FACILITY MAINTENANCE TECHNICIAN 0
MAINTENANCE WORKER 1
MANAGEMENT ANALYST 1
OFFICE ASSISTANT 1
TOTALS 9
0 4
1 1
0 1
1 1
9 1
4 1
1 0
1 1
0 9
1 4
1 1
0 1
1 0
9 1
4 1
1 1
1 1
0 10
SUMMARY
FULL-TIME FUNDED PERSONNEL 183 187 187 188 200
UNFUNDED OVERHIRES 5 5 5 5 4
ELECTED & APPOINTED PERSONNEL 73 73 73 73 76
GRAND TOTAL 261 265 265 266 280
*Uverhires are not tunded
20 PLACENTIA
Rich Heritage, Bright Future
PROJECTED CHANGE IN
FINANCIAL POSITION
Proposed Budget
FISCAL YEAR 2023-24
I(86,099.31)
(581,229.23)
General Fund
101 General Fund (0010)
116 Rehab Reimbursements Fd (0059)
117 Measure U Fund (0079)
241 Public Safety Mitigat (0057)
General Fund Total
Special Revenues
215 Air Quality Management (0019)
225 Asset Seizure (0021)
282 CalRecycle Grant (0083)
270 CDBG Fund (0030)
229 Comm Trans Hous Grant (0062)
715 Community Fac District (0047)
118 COVID-19 Relief Fund (0081)
227 Explorer Grant NOC (0076)
283 County Annexation (0084)
207 Housing Successor Agncy (0053)
265 Landscape Maintenance (0029)
210 Measure M (0018)
280 Misc Grants Fund (0050)
228 NOC-Public Safety Grant(0061)
281 OCATT Fund (0077)
235 Park Development (0023)
211 PEG Fund (0058)
231 Placentia Reg Nav Cent(0078)
261 Public Safety CFD (0055)
209 State Gas Tax - RMRA (0060)
205 State Gas Tax (0017)
245 Storm Drain Constrction (0025)
260 Street Lighting Distrct (0028)
230 Suppl Law Enfrcmnt (0022)
234 Technology Impact Fees (0075)
250 Thoroughfare Constction (0026)
249 TOD District CFD (0080)
226 Traffic Offender Fund (0051)
201 Utility User Tax (0016)
285 EIFD (0086)
PROJECTED CHANGE IN FINANCIAL POSITION
Audited
Balance
7/1/2022
20,929,571.64
4,807,409.18
25,736,980.82
Midyear
Revenue
Amended
55,406,704.78
8,850,000.00
64,256,704.78
Midyear
Expenditures
Amended
58,476,239.20
12, 731,102.13
71,207,341.33
Est Change in
Available Fund
Balance
(3,069,534.42)
(3,881,102.13)
(6,950,636.55)
202,384.59 68,245.00 177,538.00 (109,293.00)
210,131.64 192,500.00 402,600.00 (210,100.00)
17.69 - 86,117.00 (86,117.00)
(649,862.48) 860,150.00 791,516.75 68,633.25
0.00 -
48,962.99 -
157,402.57 -
1,500,000.00 1,500,000.00 -
1,989,497.79 108,411.00 - 108,411.00
(70,616.32) 450,858.00 418,400.00 32,458.00
779,812.87 1,077,762.00 1,529,249.55 (451,487.55)
(219,137.11) 3,204,303.52 2,860,868.34 343,435.18
133,017.29 138,000.00 203,100.00 (65,100.00)
20,193.38 -
2,909.48 80,000.00 27,200.00 52,800.00
(1,208,744.70) 2,581,100.00 2,556,100.00 25,000.00
63,180.10 42,861.23 - 42,861.23
826,150.68 1,167,471.00 1,866,943.28 (699,472.28)
501.15 1,497,318.00 675,165.00 822,153.00
530.37 - -
(0.00) 172,786.00 171,500.00 1,286.00
214,155.85 160,000.00 160,000.00 -
389,836.05 60,000.00 71,384.92 (11,384.92)
4,751.81 - 4,172.00 (4,172.00)
- 29,979.60 1,100.00 28,879.60
5,696.73 -
222,682.26
22 Unaudited
Balance
6/30/2023
17,860,037.22
926,307.05
18,786,344.27
93,091.59
31.64 0.00
48,962.99
157,402.57
2,097,908.79
(38,158.32)
328,325.32
124,298.07
67,917.29
20,193.38
55,709.48
(1,183,744.70)
106,041.33
126,678.40
822,654.15
530.37
1,286.00
214,155.85
378,451.13
579.81
28,879.60
5,696.73
222,682.26
Proposed Proposed Est. Fund Est. Fund
Revenue Expenditures Change in Balance
Fund Balance 6/30/2023
49,801,418.00 52,112,823.00 (2,311,405.00) 15,548,632.22 9,200,000.00 9,176,500.00 23,500.00 949,807.05
59,001,418.00 61,289,323.00 (2,287,905.00) 16,498,439.27 65,900.00 20,900.00 45,000.00
105,000.00 (105,000.00)
13,181.36 (13,181.36)
280,514.00 339,514.00 (59,000.00)
62,000.00 40,000.00 22,000.00
450,858.00 419,200.00 31,658.00
1,275,373.00 1,097,150.00 178,223.00
500,000.00 500,000.00
80,000.00 78,700.00 1,300.00
2,394,700.00 2,394,700.00
1,280,805.00 1,000,000.00 280,805.00
1,476,847.00 2,198,308.00 (721,461.00)
171,500.00 171,500.00
165,000.00 165, 000.00
5,000.00
138,091.59
(104,968.36)
(99,280.67)
(640,229.23)
0.00 48,962.99
179,402.57
2,097,908.79
(6,500.32)
506,548.32
124,298.07
67,917.29
20,193.38
57,009.48
(1,183,744.70)
106,041.33
407,483.40
101,193.15
530.37
1,286.00
214,155.85
378,451.13
579.81
28,879.60
5,696.73
222,682.26
5,000.00 5,000.00
PROJECTED CHANGE IN FINANCIAL POSITION
Audited
Balance
7/1/2022
Midyear
Revenue
Amended
Special Revenues - Developeer Impact Fees
405 Afford Housing In -Lieu (0034) 36,827.31
242 City Pub Sfty Impct Fee (0067) 134,396.60 164,400.00 243 City Quimby In Lieu Fee (0069) 917,104.42 525,400.00 238 City Traffic Impct Fees (0065) 168,358.66 612,500.00 244 CW Aford House ImpactFee(0068) 1,572,458.46 704,000.00 239 CW Stormdr Impact Fee (0066) 5,940.01 25,900.00
233 Gen Plan Update Fees (0074) 836,543.12 120,000.00
236 Parks & Rec Impact Fees (0063) 1,613,493.81 541,500.00 247 TOD Sewer Impact Fees (0071) 1,502,887.74 -
248 TOD Strscape Impct Fee (0072) 1,201,513.10 29,900.00 246 TOD Traffic Impact Fees (0070) 691,607.21
Special Revenues Total 11,804,585.12 16,115,345.35
Debt Service
206 Gas Tax Debt Fund (0052)
Debt Service Total
Capital Projects
401 City Capital Projects (0033)
Capital Projects Total
Enterprise Funds
240 Sewer Construction (0024)
275 Sewer Maintenance (0048)
501 Refuse Administration (0037)
Enterprise Funds Total
Internal Service Funds
601 Employee Health & Wlfre (0039)
605 Risk Management (0040)
610 Equipment Replacement (0041)
615 Information Technology (0042)
Internal Service Funds Total
Fiduciary Funds
302 Public Financing Autho(0082)
Fiduciary Funds Total
Agency Funds
208 Sccssr Agncy Ret Oblg (0054)
Agency Funds Total
Grand Total
78,696.49 404,450.00
78,696.49 404,450.00
(608,235.18) 4,175,000.00
(608,235.18) 4,175,000.00
22,019.52 1,304,100.00
9,270, 277.83 1,017,450.00
264,949.33 4,278,000.00
9,557,246.68 6,599,550.00
Midyear Est Change in
Expenditures Available Fund
Amended Balance
36,691.70 (36,691.70)
230,521.91 (66,121.91)
1,311,570.20 (786,170.20)
223,000.00 389,500.00
26,308.30 677,691.70
25,900.00
190,000.00 (70,000.00)
1,757,243.01 (1,215,743.01)
1,420,921.46 (1,420,921.46)
206,379.27 (176,479.27)
39,260.00 (39,260.00)
18,944,850.69 (2,829,505.34)
404,450.00 -
404,450.00 -
4,175,919.01 (919.01)
4,175,919.01 (919.01)
1,321,100.00
1,609,765.31
4,229,900.00
7,160,765.31
19,015.69 1,206,400.00 1,206,400.00
(2,978,592.06) 2,261,000.00 2,261,000.00
51,059.20
(2,908,517.17) 3,467,400.00 3,467,400.00
(45,426,507.53) 3,508,250.00 3,508,250.00
(45,426,507.53) 3,508,250.00 3,508,250.00
(11,146,082.46) 1,995,197.00 2,101,889.00
(11,146,082.46) 1,995,197.00 2,101,889.00
(17,000.00)
(592,315.31)
48,100.00
(561,215.31)
Unaudited
Balance
6/30/2023
135.61
68,274.69
130,934.22
557,858.66
2,250,150.16
31,840.01
766,543.12
397,750.80
81,966.28
1,025,033.83
652,347.21
8,975,079.78
78,696.49
78,696.49
(609,154.19)
(609,154.19)
5,019.52
8,677,962.52
313,049.33
8,996,031.37
19,015.69
(2,978,592.06)
51,059.20
(2,908,517.17)
Proposed
Revenue
Proposed
Expenditures
Est. Fund
Change in
Fund Balance
Est. Fund
Balance
6/30/2023
135.61
86,551.21 86,551.21 154,825.90
271,473.20 271,473.20 402,407.42
482,700.34 - 482,700.34 1,040,559.00
384,911.60 40,000.00 344,911.60 2,595,061.76
14,247.36 - 14,247.36 46,087.37
150,000.00 150,000.00 916,543.12
361,499.58 361,499.58 759,250.38
90,000.00 90,000.00 171,966.28
1,025,033.83
652,347.21
10,049,880.29 8,583,153.36 1,466,726.93 10,441,806.71
403,750.00 403,750.00 78,696.49
403,750.00 403,750.00 78,696.49
281,700.00 (281,700.00) (890,854.19)
281,700.00 (281,700.00) (890,854.19)
1,377,900.00 1,377,900.00 5,019.52
1,017,450.00 683,800.00 333,650.00 9,011,612.52
3,814,200.00 3,769,230.00 44,970.00 358,019.33
6,209,550.00 5,830,930.00 378,620.00 9,374,651.37
1,206,400.00 1,206,400.00 19,015.69
2,537,100.00 2,537,100.00 (2,978,592.06)
51,059.20
3,743,500.00 3,743,500.00 (2,908,517.17)
(45,426,507.53) 3,819,000.00
(45,426,507.53) 3,819,000.00
(106,692.00) (11,252,774.46)
(106,692.00) (11,252,774.46)
3,819,000.00 (45,426,507.53)
3,819,000.00 (45,426,507.53)
1,628,035.00 1,632,035.00 (4,000.00) (11,256,774.46)
1,628,035.00 1,632,035.00 (4,000.00) (11,256,774.46)
(12,911,833.23) 100,521,897.13 110,970,865.34 (10,448,968.21) (23,360,801.44) 84,855,133.29 85,583,391.36 (728,258.07) (24,089,059.51) 23 1411 E
PLACENTIA
Rich Heritage, Bright Future
GENERAL FUND SUMMARY
General Fund Budget
FISCAL YEAR 2023-24
24 Proposed Budget
FISCAL YEAR 2023-24
Revenues
Property Taxes
Sales & Use Taxes
Other Taxes
Permits/Licenses
Fines & Forefeitures
Intergovenmental
Charges for Services
Miscellaneous Revenue
Total Operating Revenue
Transfer In
Measure U - Reserve Contribution
Measure U - Employee Retention
Measure U - OPEB
Total Transfer in
Grand Total Resources
Expenditures
Salaries & Benefits
Materials, Supplies & Services
CIP & Equipment
Total Operating Expenditures
Transfer out
Grand Total Expenditures
Net Change in Position
1 General Fund Summary
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY23-24
Actuals Actuals Amended Proposed
16,752,112 17,191,427 18,438,083 19,578,023
7,409,742 8,491,412 8,975,000 9,175,000
5,991,696 6,959,372 7,104,140 7,095,500
2,827,571 2,440,247 2,499,768 2,802,000
290,534 503,303 377,000 452,500
9,933 976,416 9,456,422 312,000
982,843 1,400,033 1,504,659 1,514,000
2,240,214 4,086,686 1,963,660 2,454,000
36,504,646 42,048,896 50,318,732 43,383,023
3,075,513 2,381,215 3,671,973 3,718,157
920,000
1,155,438 1,050,788 1,062,000 1,335,179
385,146 350,263 354,000 445,060
4,616,096 3,782,265 5,087,973 6,418,395
41,120,742 45,831,162 55,406,705 49,801,418
21,878,062 22,221,745 24,978,405 26,786,899
11,759,584 17,953,627 20,654,225 21,155,430
598,129 1,280,842 12,806,109 4,134,280
34,235,775 41,456,215 58,438,739 52,076,609
1,401,263 374,747 37,500 36,214
35,637,038 41,830,961 58,476,239 52,112,823
5,483,704 4,000,200 (3,069,534) (2,311,405)
25 PLACENTIA
Rich Heritage, Bright Future
GENERAL FUND
REVENUE & EXPENDITURES
General Fund Budget
FISCAL YEAR 2023-24
26 PROPOSED BUDGET General Fund
FISCAL YEAR 2023-24 Revenues vs. Expenditures
2020-21 2021-22
Audited Audited Amended YE Estimate Proposed
2022-23
2022-23 2023-24
% Change
from 22-23
Budget
Beginning Fund Balance 1 11,320,403
REVENUE
Property Taxes
Sales & Use Taxes
Other Taxes
Permits/Licenses
Fines & Forefeitures
Intergovernmental
Charges for Services
Miscellaneous Revenue
Subtotal Revenues
Operating Transfers -In
Measure U Transfers -in:
Employee Retention
OPEB
Subtotal Transfers -in
TOTAL OPERATING RESOURCES
EXPENDITURES
Operating Expenditures
Legislative
City Administrator
Administrative Services
Finance
Development Services
Public Safety- Police
Fire & Life Safety
Public Works
Community Services
General Government
Subtotal Operating Expenditures
Operating Change in Fund balance
Non -Operating Expenditures
Interfund Transfers (Transfers Out)
GF Debt Service
Subtotal Non -Operating Expenditures
CHANGE IN FUND BALANCE
16,929,516 20,929,572 20,929,572
21,425,994
16,752,112 17,191,427 18,438,083 18,438,083 19,578,023 106.18% 7,409,742 8,491,412 8,975,000 8,975,000 9,175,000 102.23% 5,991,696 6,959,372 7,104,140 7,104,140 7,095,500 99.88% 2,827,571 2,440,247 2,499,768 2,540,607 2,802,000 112.09% 290,534 503,303 377,000 383,298 452,500 120.03%
9,933 976,416 9,456,422 9,176,239 312,000 3.30%
982,843 1,400,033 1,504,659 1,418,777 1,514,000 100.62% 2,240,214 4,086,686 1,963,660 2,146,907 2,454,000 124.97% 36,504,646 42,048,896 50,318,732 50,183,051 43,383,023 86.22%1 764,638 279,646 1,547,973 868,618 1,047,800 67.69%
1,540,583 2,626,970 2,655,000 2,655,000 2,760,000 103.95% 770,292 875,657 885,000 885,000 1,690,595 191.03%
3,075,513 3,782,273 5,087,973 4,408,618 5,498,395 108.07%1 39,580,158 45,831,170 55,406,705 54,591,668 48,881,418 88.22%1 923,549 1,170,330 1,124,000 731,159 1,004,000 89.32%
679,714 629,427 633,100 637,225 985,377 155.64%
4,392,397 4,578,230 5,870,871 4,868,462 6,002,513 102.24% 1,160,827 1,537,962 1,222,250 1,081,655 1,305,000 106.77% 1,222,985 1,482,734 1,835,200 1,531,314 1,565,800 85.32% 12,109,438 11,586,677 12,872,739 11,533,493 13,612,323 105.75% 3,358,144 3,855,296 4,337,000 3,826,286 4,503,794 103.85% 3,805,915 3,528,964 4,758,665 4,084,973 4,795,070 100.77% 1,593,766 2,293,882 2,728,980 2,417,586 2,938,052 107.66% 3,938,726 4,751,942 5,224,700 5,425,835 5,209,200 99.70% 33,185,461 35,415,446 40,607,505 36,137,989 41,921,129 103.23%1 6,394,697 10,415,724 14,799,200 18,453,680 6,960,289 47.03% 477,173 374,811 37,500 36,214 96.57%
1,494,577 4,852,327 5,215,750 5,297,859 6,021,200 115.44% 1,971,751 5,227,137 5,253,250 5,297,859 6,057,414 115.31%1 4,422,947 5,188,587 9,545,950 13,155,821 902,875 9.46%
Other Cheanges to Fund Balance
Measure U Reserve Contribution 1,540,583 - - 920,000
Capital Projects (479,418) (1,188,531) (9,575,484) (12,659,398) (2,134,280) EIFD Loan - (1,000,000)
Public Safety Building (Additional) - (3,040,000) (1,000,000) Net Change to Fund Balance 1 5,484,111 4,000,056 (3,069,534) 496,423 (2,311,405) 75.30%1 Ending Total Fund Balance 1 16,804,515 20,929,572 17,860,037 21,425,994 19,114,589 107.02%1 Fund Balance
Nonspendable
Restricted - Fiscal Agent
Committed Fund Balance - Metrolink Station
Measure U - Contingency Reserve
General Fund Reserve
Unassigned Fund Balance
TOTAL FUND BALANCE
3,346,897 2,128,711 2,128,711 2,128,711 2,128,711
556,084 2,559,572
3,400,000 -
3,081,682 3,081,682 3,081,682 3,081,682 4,001,682
5,214,683 5,772,179 7,070,194 5,952,815 6,478,600
1,205,169 7,387,427 5,579,450 10,262,786 6,505,596
16,804,515 20,929,572 17,860,037 21,425,994 19,114,589
General Fund Balance Reserve Target
Operating Expenses 33,185,461 35,415,446 40,607,505 36,137,989 41,921,129 Less: One Time Operating Expenses
Adjusted Operating Expenses 33,185,461 35,415,446 40,607,505 36,137,989 41,921,129 25% of Budgeted Operating Expenses 8,296,365 8,853,861 10,151,876 9,034,497 10,480,282 General Fund Operating Reserves 9,501,534 16,241,289 15,731,326 19,297,283 16,985,878 General Fund Operating Reserves % 29% 46% 39% 53% 41%
% Funded 115% 183% 155% 214% 162%
27 Proposed Budget
FISCAL YEAR 2023-24
Revenues
Property Taxes
4001 Current Year -Secured
4002 Property Tax (VLF)
4005 Current Year -Unsecured
4010 Prior Yrs-Secured/Unsecured
4015 Supplemental Roll
4017 Residual Property Tax
4019 Pass Through
4020 Public Utility Tax Apport
4025 OC St Light Assess Dist
4035 Homeowners Prop Tax Relief
4040 Prop Tax/Penalty & Interest
Total Property Taxes
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
8,933,144 9,151,358 9,886,634 9,886,634 10,379,023
5,534,014 5,708,260 6,072,651 6,072,651 6,395,000
269,924 291,436 315,000 315,000 335,000
68,852 65,027 60,000 60,000 60,000
181,354 214,007 225,000 225,000 325,000
- 95,869 105,798 105,798 106,000
275,449 142,217 200,000 200,000 400,000
142,281 140,436 140,000 140,000 145,000
1,285,854 1,321,547 1,375,000 1,375,000 1,375,000
43,467 42,556 43,000 43,000 43,000
17,774 18,713 15,000 15,000 15,000
16,752,112 17,191,427 18,438,083 18,438,083 19,578,023
Sales & Use Taxes
4060 General Sales & Use Taxes 7,076,184 8,129,396 8,600,000 8,600,000 8,775,000 4065 Prop 172 Sales & Use Tax 333,558 362,016 375,000 375,000 400,000 Total Sales & Use Taxes 7,409,742 8,491,412 8,975,000 8,975,000 9,175,000 Other Taxes
4050 Utility User Tax 2,502,705 2,466,632 2,550,000 2,550,000 2,550,000 4070 Franchise Taxes 2,466,185 2,650,604 1,325,000 1,325,000 1,350,000 4071 Franchise Taxes - Refuse - 825,000 825,000 825,000 4072 Franchise Taxes - Cable 409,000 409,000 410,000
4074 Franchise Taxes - Water - 150,000 150,000 150,000
4094 Real Property Transfer Tax 312,328 450,575 415,000 415,000 330,000 4096 Transient Occupancy Tax 674,854 1,385,271 1,425,000 1,425,000 1,475,000 4140 Oil Per Barrel B/L Tax 35,624 6,291 5,140 5,140 5,500 Total Other Taxes 5,991,696 6,959,372 7,104,140 7,104,140 7,095,500 Permits/Licenses
4101 Business License Fees 989,145 1,016,694 1,155,000 1,155,981 1,160,000 4145 Bicycle Licenses - - - 2 -
4155 Encroachment Permits 258,257 209,529 225,000 225,000 225,000 4160 Building Permits 891,829 763,782 725,000 731,525 775,000 4161 Banner Permits - 350 175 350
4162 Plumbing Permits 142,625 86,980 75,000 75,409 90,000 4163 Fire Plan Check/Permit 42,633 98,766 105,000 111,919 239,000 4164 Electrical Permits 168,873 138,445 100,000 101,507 125,000 4166 Heat/Ventilation Air Cond 299,895 78,376 60,000 84,122 112,000 4168 Swimming Pool Permits 29,897 43,105 50,000 50,000 70,000 4169 Waived Banner Permit Fees - (1,000) (407) (407)
4172 Transportation Permit 4,418 5,221 5,000 5,198 6,000 Total Permits/Licenses 2,827,571 2,440,247 2,499,768 2,540,607 2,802,000 Fines & Forefeitures
4405 Veh Code Fines (Moving) 55,292 48,978 22,000 27,459 32,500 4410 City Ord Fines (Parking) 164,184 360,911 275,000 275,000 300,000 4411 Administrative Citations 71,058 93,413 80,000 80,840 120,000 Total Fines & Forefeitures 290,534 503,303 377,000 383,298 452,500 28 Proposed Budget
FISCAL YEAR 2023-24
Intergovenmental
4180 FOG Permit
4201 Federal Grants
4211 COVID-19 Relief Funds
4225 POST - Intergovernmental Rev
4240 Intergovernmental - Caltrans
4299 Other Intergovernmental Rev
4366 AB 109 Public Safety Realign
Total Intergovenmental
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
190 - 1,330 1,330 2,000
- 537,160 537,160 -
943,753 7,766,855 7,766,855 -
9,743 8,636 17,000 26,926 30,000
- 600,000 600,000 -
530,000 215,000 250,000
24,027 4,076 28,967 30,000
9,933 976,416 9,456,422 9,176,239 312,000
Charges for Services
4167 Fire Inspection Fee - 200,000 10,097 171,000
4302 General Plan Update Fee (8) - -
4303 Technology Fee 34 - - -
4305 Planning Division Fees 189,339 206,800 175,000 184,603 225,000 4307 Developmt Impact Fee Admin Chg 76,454 5,931 6,500 6,264 6,500 4310 Engineering Fees 178,133 256,129 250,000 250,000 170,000 4324 Old Town Parking Permit 4,080 3,560 3,500 240 -
4325 Parking Permit Fees 10,266 10,984 12,000 22,206 10,000 4326 Towing Fee 13,300 18,949 15,000 18,895 18,500
4327 Storage Fee 44,175 66,500 60,000 62,370 50,000
4328 Lien Fee 9,065 13,235 15,000 15,000 15,000
4329 Emergency Medical Response Fee 15,366 7,515 5,000 5,000 1,000 4330 Special Police Services 41,485 68,123 80,000 131,760 75,000 4333 Vehicle Impound/Releases 14,870 20,486 20,000 19,951 20,000 4334 DUI Vehicle Release Fee 13,240 19,297 15,000 16,017 17,500 4335 Alarm System Monitoring 70,544 147,027 80,000 80,000 80,000 4340 Recreation Programs 41,841 109,420 110,000 110,045 151,000 4342 Special Events - 25,159 33,509
4346 Festival Revenue (1,360) 24,066 30,000 29,809 70,000 4347 Memorial Bench Program (1,608) (1,121) - -
4362 AB939 Compliance Report 582 - -
4364 Sanitation Collect Fees 72,400 23,268 15,000 15,000 15,000 4375 Sale of Map/Publication 385 534 1,000 525 500
4380 Business Site Insp Fee 10,297 8,716 7,500 8,780 6,000 4384 Athletic Field Light Fees 77,989 76,813 52,000 53,733 55,000 4385 Facility Rental 102,475 166,444 105,000 105,000 120,000 4386 Field Use Fees - - 20,000 25,137 35,000
4399 Other Charges for Service 81 146,777 202,000 202,000 202,000 4742 Reimbursement - Strike Team - - 12,837 -
Total Charges for Services 982,843 1,400,033 1,504,659 1,418,777 1,514,000 Miscellaneous Revenue
4412 Vacant Bldg Registration Fee 270 120 70 70 -
4416 Live Scan Rolling Fee 1,177 4,206 2,000 2,280 2,500 4501 Street Light Assessments (2) - - - -
4601 Interest Revenue 33,165 32,476 225,000 489,437 600,000 4602 Fiscal Agent Interest Revenue 27 1 1 -
4699 Other Interest Earnings (61,431) - -
29 Proposed Budget
FISCAL YEAR 2023-24
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
Miscellaneous Revenue (Continued)
4705 Donations & Contributions 5,959
4706 Royalty Revenue 75,287 107,327
4708 NSF Check Fees 60 150
4710 Reimbursements/Other Revenue 291,263 632,769
4711 Lease Revenue 150,236 210,997
4712 SB 90 Reimbursements 20,076 14
4714 Recovery & Restitution - 310
4716 Cell Tower Lease Revenue 280,785 284,354
4717 Billboard Revenue 471,197 471,197
4718 OCWR WDA Import Revenue 99,882 97,145
4719 Restitution Revenue 225 168
4741 Reimbursements - SART Exam 701
4751 Sale of Auction Vehicles 38,350 44,300
4799 Other Contributions & Donatn 5,440
4985 Bond Proceeds 2,189,027 - -
4999 Other Financing Sources 839,674 - - -
Total Miscellaneous Revenue 2,240,214 4,086,686 1,963,660 2,146,907 2,454,000 6,400
85,000
25 590,197
150,000
323
285,000
471,000
118,000
105
5,540
25,000
6,845
85,000 105,000
50 446,897 660,000
187,698 200,000
323 500
285,000 285,000
471,197 471,000
118,000 118,000
232
6,433 7,000
47,445
5,000
TOTAL REVENUES 36,504,646 42,048,896 50,318,732 50,183,051 43,383,023
TRANSFERS IN
7017 Transfer In From Gas Tax - 532,880 532,880 673,700 7022 Transfer In From SLESF 100,000 100,000 153,689 150,000 7030 Transfer In From CDBG - 39,100 - 39,100
7048 Transfer In From Sewer Maint 176,700 180,000 182,049 185,000 7052 Transfer In From Measure U 3,851,459 3,502,627 3,540,000 3,540,000 4,450,595 7053 Transfer In From Tech Fee 85,000 - - -
7055 Transfers In From PS Assmt 30,000 - - -
7059 Transfer in from Rehab fund 3,096 - - -
7078 Transfer in from Nav Center 10,739 - - -
7081 Transfer in from Covid Relief 635,803 2,938 - -
7083 Transfer in from Hamer Island - 695,993 - -
7090 Transfer in Measure U Reserve - - 920,000
TOTAL TRANSFERS 4,616,096 3,782,265 5,087,973 4,408,618 6,418,395 GRAND TOTAL RESOURCES 41,120,742 45,831,162 55,406,705 54,591,668 49,801,418
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 13,109,706 13,915,731 16,099,113 14,174,809 18,210,200 5005 Salaries/Part-Time 1,252,226 1,272,855 1,787,780 1,356,471 1,539,102 5015 Overtime 1,300,202 1,625,660 1,457,000 1,698,801 1,311,000 5016 Overtime - FSLA - - 48,600 - -
5020 Leave Accrual Payout 290,412 347,649 1,126 196,138 - 5021 Extraordinary Leave Buydown 9,922 - - - -
5022 Alternative H&W Payout 73,500 168,289 93,100 78,857 109,800 5023 Signing Bonus Payout 410,132 182,000 231,935 -
5095 Salary Savings - (735,075) - (822,480)
5099 Other Salaries & Wages 2,894 839
5105 Health Insurance Allocation 2,077,324 2,152,122 2,896,800 2,321,471 2,998,700 5110 Life Ins Allocation 9,284 12,022 40,100 10,269 44,100 30 Proposed Budget
FISCAL YEAR 2023-24
SALARIES & BENEFITS (Continued)
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5140 Employers' Social Security
5141 Employers' PARS/ARS
5144 Employer CaIPERS UAL
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5150 Tuition Reimbursement
5159 Employee Medical Opt Out Plan
5163 Life Insurance Premiums
5169 STD Ins Premium
5170 Sick Leave Buyback
5175 Leave Buyback
5195 Residence Assistance
5199 Other Employee Benefits
5500 Contra - Salaries
5600 Interfund Salaries
TOTAL SALARIES & BENEFITS
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
146,963 148,637
28,699 28,304
193,900 127,429 190,600
38,800 25,065 38,600
65,700 - 71,300
61,500 - 67,400
245,803 265,312 240,600 262,757 265,900
835 478 900 900 900
104,229 101,415 59,261 98,450 55,900
869,277 - - 107,475
1,516,639 1,539,243 1,710,200 1,520,017 2,069,200
176,590 197,534 238,200 185,185 259,800
26,916 34,078 30,000 16,227 30,000
226,180 202,529 192,900 205,106 200,300
127,770 72,079 37,580 -
34,340 75,849 84,585
861 12,584 32,961 -
341,669 303,993 188,100 164,955 90,000
5,008 - - - -
3,708 1,153 87,800 (39) 94,300
(100,000) (692,007) - (37,723)
23,210 - -
21,878,062 22,221,745 24,978,405 22,938,244 26,786,899
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 138,736 280,483 212,700 78,412 150,000 6005 Legal Services 396,675 512,709 500,000 215,663 400,000 6006 Litigation 187,952 229,452 200,000 217,465 200,000 6010 Accounting & Auditing Service 72,033 56,535 80,000 80,000 80,000 6015 Engineering Services 7,346 17,665 56,000 2,041 45,000 6017 Special Studies - - - - 55,000
6025 Third Party Administration 9,850 13,367 15,200 14,731 12,700 6030 Trustee Fees 2,000 3,250 3,200 -
6040 Misc Bank Charges 47,313 64,059 61,000 57,931 64,500 6041 Bank Over/Short (323) 810 500 (482) 500
6043 Payroll Penalty - 2,864 -
6044 Credit Card Write-offs - 595
6045 Building Inspection Services - 13,500 -
6050 Fire Plan Check Services 35,643 39,071 45,000 44,620 20,000 6055 Medical Services 17,715 9,472 22,000 7,446 22,000
6060 Instructional Services - 25,798 30,000 7,312 25,000 6099 Professional Services 472,321 818,603 1,212,050 902,055 1,261,300 6115 Landscaping 337,259 69,959 62,000 52,470 62,000
6116 Tree Maintenance 86,789 120,222 130,000 126,572 130,000 6125 Sidewalk Replacement - - - 300 -
6127 Alarm Monitoring 9,020 4,320 9,600 9,536 10,000
6128 Video Monitoring - - - - 100,000
6130 Repair & Maint/Facilities 319,549 686,139 754,486 664,142 773,915 6132 Repair & Maintenance/Streets 0 13,092 12,900 1,751 36,000 6134 Vehicle Repair & Maintenance 163,263 162,616 174,500 143,397 205,000 6135 Repair/Maint Off Furn & Eqp - - 323 375 -
6136 Software Maintenance 267,189 815,405 951,150 731,284 1,039,500 6137 Repair Maint/Equipment 123,079 141,637 252,470 165,361 249,500 6138 Repairs - Electronic Devices - 108 -
6143 Equipment Replacement - 369 -
6160 Facility Rental 142,161 147,118 155,100 173,008 198,397 6162 Range Training 32,680 20,310 46,000 17,010 35,000
6165 Vehicle Rental 59,844 107,610 165,000 113,920 269,000 6170 Equipment & Tool Rental 26,931 5,647 35,814 21,719 29,500 6175 Office Equipment Rental 49,556 47,465 53,400 64,461 53,400 31 Proposed Budget
FISCAL YEAR 2023-24
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
MATERIALS, SUPPLIES & SERVICES (Continued)
6181 Towing Services
6182 Lien Services
6183 CSUF PD Reimburse Impound Fees
6215 Telephone
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6240 Mileage Reimbursement
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6257 Licenses & Permits
6265 Entertainment Services
6270 Excursions
6275 Officiating
6280 Animal Control Services
6285 Hazardous Materials Disposal
6290 Dept. Contract Services
6295 City Admin Services
6296 Admin Service Fee
6299 Other Purchased Services
6301 Special Department Supplies
6305 Traffic Control Devices
6310 Street Signs
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6330 Electricity
6335 Water
6340 Natural Gas
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supplies
6363 Resident Rebate Program
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6410 Property Taxes
6845 Office Equipment
6855 Furniture & Fixtures
6892 Market Value Adjustment
6905 Principal/Bonds/COP's/Leases
6906 CaIPERS-Fire Term. Principal
6915 Interest/Bonds/GOP's/Leases
6916 CaIPERS-Fire Term Interest
6925 Issuance Cost
6935 Lease Expenditure
6950 Interfund Transfers Out
6998 Other Financing Use
6999 Other Expenditure
TOTAL MATERIALS, SUPPLIES &
20,402 22,866 40,000 28,103 40,000
2,575 3,566 5,000 3,161 2,500
9,950 11,137 20,500 7,383 10,000
272,957 307,172 230,000 264,020 300,000
26,637 23,840 18,700 13,705 20,350
26,190 45,604 80,500 26,392 72,800
- 500 3,887 500
- 200 26 200
19,040 90,115 149,836 132,598 114,400
46,792 69,922 149,336 107,182 109,300
65,902 73,225 93,960 73,754 90,650
107,566 108,458 110,000 114,860 130,904
2,100 - 12,000 12,015 23,500
- 7,600 2,828 7,600
4,292 5,200 4,556 6,350
269,959 233,480 336,800 172,940 389,000
4,270 5,520 4,500 2,366 4,500
1,936,925 2,125,872 2,571,564 2,129,568 1,945,008
2,184,757 2,811,656 3,337,900 3,337,900 3,614,000
69,697 68,638 75,000 4,683 -
83,240 144,104 209,500 119,700 171,000
458,560 461,369 567,559 482,015 516,400
- 378 2,100 1,986 5,000
0 17,822 28,973 28,316 30,000
40,069 47,545 55,450 39,643 53,250
3,263 4,049 8,100 3,454 15,400
21,105 49,001 39,600 36,654 39,900
522,681 635,827 692,600 692,600 650,000
559,098 491,529 437,800 437,800 437,800
13,225 15,951 10,000 12,354 10,000
150,956 192,993 305,000 278,392 305,000
3,187 4,489 6,747 9,230 18,250
- - 3,194 -
114,795 94,517 127,127 82,352 114,500
40,931 26,682 46,500 39,902 47,700
26,510 6,585 25,000 9,656 20,000
9,500 47,000 27,000 47,000
8,405 3,041 14,000 16,182 22,756
- - 340 -
- 122 16,891 15,000
9,316 16,275 41,000 21,401 25,500
2,024 2,017 10,000 7,102 10,000
- 184 5,753 -
6,393 31,361 39,147 10,000
4,183 355,655 - - -
779,353 998,669 1,036,900 1,122,209 1,136,000
351,441 355,791 365,300 365,300 369,500
333,257 282,530 247,800 247,800 161,000
28,526 24,177 17,800 17,800 10,700
117,995 - - 525,000
3,069,763 3,544,750 3,544,750 3,819,000
64 - -
- - 19 -
135,160 100,745 232,963 241,145 161,000
SERVICES 11,759,584 17,953,627 20,654,225 18,308,446 21,155,430 32 Proposed Budget
FISCAL YEAR 2023-24
TOTAL OPERATING EXPENDITURES
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
33,637,646 40,175,372 45,632,630 41,246,690 47,942,329
CIP & EQUIPMENT
6185 Construction Services 151,831 181,099 - - -
6364 Computer Hardware 1,680 765,975 771,234 -
6730 Improvements Othr Thn Bldgs - 600,000 600,000 -
6740 Infrastructure - Streets & Streetscapes 7,140 100,000 100,000 700,000 6750 Infrastructure - Sewer 612,061 3,245,517 3,245,517 - 6760 Infrastructure - Parks 1,516 - - 54,280
6770 Infrastructure - Major Studies 41,902 358,098 358,098 400,000 6840 Machinery & Equipment 349,849 174,653 259,631 252,905 - 6842 Vehicles 96,449 41,942 102,650 147,367 175,000
6850 Building & Facilities 218,849 7,374,239 7,373,435 2,805,000 TOTAL CIP & EQUIPMENT 598,129 1,280,842 12,806,109 12,848,555 4,134,280
TRANSFERS
8028 Trf Out to Lighting Dist 338,852 374,747 37,500 - 36,214 8052 Transfer Out to GTBF - - - -
8055 Transfer out to Fund 57 34,129
8082 Transfer out to PPFA 1,028,281 - - -
TOTAL TRANSFERS 1,401,263 374,747 37,500 36,214
EXPENDITURES GRAND TOTAL 35,637,038 41,830,961 58,476,239 54,095,246 52,112,823 NET CHANGE IN POSITION 5,483,704 4,000,200 (3,069,534) 496,423 (2,311,405) Estimated Budget Fund Balance
Net Change in Position
Estimated Budget Ending Balance
33 21,022,117
(2,311,405)
18,710,712
lk
Fy IF4111
1 PLACENTIA
Rich Heritage, Bright Future
SPECIAL REVENUE FUNDS
Special Revenue Funds Budget
FISCAL YEAR 2023-24
34 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4062 Measure U Sales Taxes
4710 Reimbursements/Other Revenue
Special Revenue Funds
Measure U Fund (0079)
Fund 117
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
7,702,915.36 8,756,567.98 8,850,000.00 9,200,000.00 9,200,000.00 11,648.00
Total Revenues 7,702,915 8,756,567.98 8,850,000.00
SALARIES & BENEFITS
5015 Overtime
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
9,211,648 9,200,000
5,320.48
684.37
20.56 7.24
77.15 TOTAL SALARIES & BENEFITS - 6,109.80
CIP & EQUIPMENT
6185 Construction Services 2,564,818.82 336,874.49 396,907.36 - 6364 Computer Hardware 431,254.00 431,254.00 75,000.00
6740 Infrastructure - Streets - 2,729,258.32 3,579,678.76 3,558,618.36 3,276,500.00 6751 Infrastructure - Storm Drain - 61,252.60 188,747.40 188,747.40 - 6760 Infrastructure - Parks - 106,477.66 2,224,393.94 2,276,891.97 835,000.00 6770 Infrastructure - Major Studies - 431,259.00 431,259.00 - 6780 Infrastructure- Network/Server - 50,000.00
6840 Machinery & Equipment 214,879.32 85,692.75 363,332.25 289,795.66 - 6842 Vehicles 251,709.76 333,762.17 608,544.94 614,840.66 90,000.00 6850 Building & Facilities - 94,197.23 1,363,891.84 1,019,517.35 250,000.00 TOTAL CIP & EQUIPMENT 3,031,407.90 3,747,515.22 9,191,102.13 9,207,831.76 4,576,500.00
TRANSFERS
8010 Transfer Out to GF 3,851,458.68 3,502,627.19 3,540,000.00 3,421,460.34 3,680,000.00 8090 Transfer out GF Reserve - 920,000.00
TOTAL TRANSFERS 3,851,458.68 3,502,627.19 3,540,000.00 3,421,460.34 4,600,000.00 EXPENDITURES GRAND TOTAL 7,079,209.46 7,250,142.41 12,731,102.13 12,635,401.90 9,176,500.00 NET CHANGE IN POSITION 623,705.90 1,506,425.57 (3,881,102.13) (3,423,753.90) 23,500.00 35 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
State Gas Tax (0017)
Fund 205
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4079 State Gas Tax (2103) 343,554.03 404,808.45 504,003.00 325,860.08 513,422.00 4080 State Gas Tax (2105) 262,344.22 284,196.54 330,160.00 224,293.65 339,990.00 4082 State Gas Tax (2106) 164,425.88 180,973.46 204,403.00 144,102.53 215,062.00 4084 State Gas Tax (2107) 354,996.14 339,841.32 451,052.00 303,733.65 408,373.00 4086 State Gas Tax (2107.5) 7,500.00 7,500.00 7,500.00 7,500.00 - 4601 Interest Revenue 452.65 501.15 200.00 -
Total Revenues 1,133,273 1,217,820.92 1,497,318.00 1,005,490 1,476,847
SALARIES & BENEFITS
5600 Interfund Salaries - 540,760.27 - - 673,700.00
TOTAL SALARIES & BENEFITS 252,532.28 540,760.27 - - 673,700.00
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 46,260.24 31,926.58 20,000.00 20,000.00 6115 Landscaping 109,715.04 109,715.04 109,715.00 82,286.28 131,658.00 6116 Tree Maintenance 138,289.25 127,248.50 141,000.00 104,161.50 169,200.00 TOTAL MATERIALS, SUPPLIES & SERVICES 391,795.09 268,890.12 270,715.00 186,447.78 320,858.00
TRANSFERS
8052 Transfer Out to GTBF 484,500.00 408,122.03 404,450.00 404,450.00 403,750.00 TOTAL TRANSFERS 484,500.00 408,122.03 404,450.00 404,450.00 403,750.00 EXPENDITURES GRAND TOTAL 1,132,820.27 1,217,772.42 675,165.00 590,897.78 2,198,308.00 NET CHANGE IN POSITION 452.65 48.50 822,153.00 414,592.13 (721,461.00) 36 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Measure M (0018)
Fund 210
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4092 Measure M - Turnback 842,821.52 1,037,232.46 1,018,371.00 444,405.69 1,192,053.00 4210 County Grants 19,427.26 (9,878.46) 56,391.00 - 83,320.00 4601 Interest Revenue 2,715.92 1,261.72 3,000.00
Total Revenues 864,965 1,028,615.72 1,077,762.00 444,406 1,275,373
MATERIALS, SUPPLIES & SERVICES
6401 Community Programs - - 28,200.00 - 83,400.00
6905 Principal/Bonds/COP'S/Leases 321,521.67 403,055.00 322,000.00 - 400,000.00 6915 Interest/Bonds/COP's/Leases 8,592.85 13,648.00 32,600.00 - 13,750.00 TOTAL MATERIALS, SUPPLIES & SERVICES 330,114.52 416,703.00 382,800.00 - 497,150.00
CIP & EQUIPMENT
6185 Construction Services 559,714.25 492,041.18
6740 Infrastructure - Streets - - 1,146,449.55 1,110,385.55 600,000.00 TOTAL CIP & EQUIPMENT 559,714.25 492,041.18 1,146,449.55 1,110,385.55 600,000.00 EXPENDITURES GRAND TOTAL 889,828.77 908,744.18 1,529,249.55 1,110,385.55 1,097,150.00 NET CHANGE IN POSITION (24,864.07) 119,871.54 (451,487.55) (665,979.86) 178,223.00 37 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4220 AB2766 Air Quality
Special Revenue Funds
Air Quality Management (0019)
Fund 215
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
83,559.37 49,002.77
4601 Interest Revenue 492.36
4710 Reimbursements/Other Revenue 68,245.00
Total Revenues 84,052 49,327.04 68,245.00 49,865 65,900 324.27
49,865.03 65,900.00
MATERIALS, SUPPLIES & SERVICES
6401 Community Programs - - 6,900.00 - 20,900.00
TOTAL MATERIALS, SUPPLIES & SERVICES 11,444.32 - 6,900.00 - 20,900.00
CIP & EQUIPMENT
6741 Infrastructure -Traffic - - 145,638.00 - -
6850 Building & Facilities - - 25,000.00 - -
TOTAL CIP & EQUIPMENT 40,610.00 - 170,638.00 - -
EXPENDITURES GRAND TOTAL 52,054.32 - 177,538.00 - 20,900.00 NET CHANGE IN POSITION 31,997.41 49,327.04 (109,293.00) 49,865.03 45,000.00 38 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Asset Seizure (0021)
Fund 225
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4420 Asset Seizure Funds 23,729.99
4601 Interest Revenue 1,778.85 589.59
Total Revenues 25,509 589.59 192,500.00
192,500.00
143,395.94
143,396
MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment 1,103.95 40,267.06 - 10,000.00 6235 Travel - 217.96
6250 Staff Training 42,258.21 27,170.77 279,678.34 64,576.68 50,000.00 6301 Special Department Expenses 33,315.84 990.00
6360 Uniforms 4,441.70 10,000.00
TOTAL MATERIALS, SUPPLIES & SERVICES 76,678.00 72,869.53 279,678.34 64,794.64 70,000.00
CIP & EQUIPMENT
6840 Machinery & Equipment 99,139.66 62,798.57 122,921.66 61,225.04 30,000.00 6850 Building & Facilities 18,005.96 3,875.71 5,000.00
TOTAL CIP & EQUIPMENT 99,139.66 80,804.53 122,921.66 65,100.75 35,000.00 EXPENDITURES GRAND TOTAL 177,375.58 153,674.06 402,600.00 129,895.39 105,000.00 NET CHANGE IN POSITION (151,866.74) (153,084.47) (210,100.00) 13,500.55 (105,000.00) 39 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4205 State Grants
4601 Interest Revenue
Total Revenues
TRANSFERS
Special Revenue Funds
Suppl Law Enfrcmnt (0022)
Fund 230
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
156,731.18
690.89
157,422
161,284.96
418.61
160,000.00
161,703.57 160,000.00
163, 385.42 165,000.00
163,385 165,000
8010 Transfer Out to GF - 100,000.00 160,000.00 153,688.97 165,000.00 TOTAL TRANSFERS - 100,000.00 160,000.00 153,688.97 165,000.00 EXPENDITURES GRAND TOTAL 100,000.00 100,000.00 160,000.00 153,688.97 165,000.00 NET CHANGE IN POSITION 57,422.07 61,703.57 - 9,696.45 - 40 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Street Lighting Distrct (0028)
Fund 260
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4501 Street Light Assessments 133,959.13 135,983.96 135,286.00 85,937.99 135,286.00 Total Revenues 133,959 135,983.96 135,286.00 85,938 135,286
TRANSFERS IN
7010 Trsf In From GF 338,852.40 374,746.87 37,500.00 - 36,214.00 TOTAL TRANSFERS 338,852.40 374,746.87 37,500.00 - 36,214.00 GRAND TOTAL RESOURCES 472,811.53 510,730.83 172,786.00 85,937.99 171,500.00
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 9,322.94 8,788.50 10,500.00 - 10,500.00 6225 Advertising/Promotional 880.00 - 1,000.00 1,000.00 6330 Electricity 452,303.59 501,941.61 160,000.00 398,694.81 160,000.00 TOTAL MATERIALS, SUPPLIES & SERVICES 462,506.53 510,730.11 171,500.00 398,694.81 171,500.00 EXPENDITURES GRAND TOTAL 462,506.53 510,730.11 171,500.00 398,694.81 171,500.00 NET CHANGE IN POSITION 10,305.00 0.72 1,286.00 (312,756.82) - 41 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Landscape Maintenance (0029)
Fund 265
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4520 Landscape Maint Assessments 451,346.07 449,956.06 450,858.00 281,577.25 Total Revenues 451,346 449,956.06 450,858.00 281,577
450,858.00
450,858
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 63,840.35 57,930.48 62,000.00 68,118.94 79,200.00 5015 Overtime 4,765.92 5,247.56 11,859.24
5020 Leave Accrual Payout 648.11 539.50 -
5022 Alternative H&W Payout - 1,212.50 3,100.00 532.50 600.00 5023 Signing Bonus Payout - 1,699.35 -
5105 Health Insurance Allocation 18,307.22 16,745.96 17,800.00 18,505.18 21,400.00 5110 Life Ins Allocation - 100.00 100.00
5115 Dental Ins Allocation 1,376.14 1,146.98 1,000.00 1,060.93 1,300.00 5120 Optical Ins Allocation 250.69 204.05 200.00 185.95 300.00 5125 LTD Ins Allocation - 300.00 400.00
5126 STD Ins Allocation - - 300.00 400.00
5135 Medicare 1,005.71 967.48 900.00 1,201.38 1,200.00
5141 Employers' PARS/ARS 515.11 481.47 500.00 436.23 500.00 5145 Employer CaIPERS Retire NC 6,853.08 5,290.09 5,500.00 5,843.68 7,400.00 5159 Employee Medical Opt Out Plan 222.37 197.19 200.00 714.23 1,200.00 5175 Leave Buyback 212.24 - 1,900.00 1,801.25 -
5199 Other Employee Benefits - 600.00 700.00
TOTAL SALARIES & BENEFITS 113,224.22 91,662.61 94,400.00 110,259.51 114,700.00
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 9,322.94 8,788.50 10,500.00 12,600.00 6115 Landscaping 72,487.56 72,487.47 72,500.00 54,365.67 72,500.00 6130 Repair & Maint/Facilities 8,542.88 10,000.00 -
6215 Telephone/Internet 9,809.38 15,468.52 12,000.00 12,126.50 13,000.00 6225 Advertising/Promotional 884.00 1,000.00 -
6330 Electricity 15,737.86 19,475.73 18,000.00 15,585.32 18,000.00 6335 Water 281,421.08 219,534.02 200,000.00 122,046.48 188,400.00 TOTAL MATERIALS, SUPPLIES & SERVICES 398,205.70 335,754.24 324,000.00 204,123.97 304,500.00 EXPENDITURES GRAND TOTAL 529,176.69 427,416.85 418,400.00 314,383.48 419,200.00 NET CHANGE IN POSITION (77,830.62) 22,539.21 32,458.00 (32,806.23) 31,658.00 42 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
CDBG Fund (0030)
Fund 270
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4201 Federal Grants 983,466.77 155,258.00 860,150.00 427,548.00 280,514.00 Total Revenues 1,153,467 155,258.00 860,150.00 427,548 280,514
SALARIES & BENEFITS
5600 Interfund Salaries - 140,508.00 - - 96,723.00
TOTAL SALARIES & BENEFITS 97,681.00 140,508.00 - - 96,723.00
MATERIALS, SUPPLIES & SERVICES
6401 Community Programs 767,374.38 365,812.77 594,200.00 285,181.58 242,791.00 TOTAL MATERIALS, SUPPLIES & SERVICES 767,374.38 365,812.77 594,200.00 285,181.58 242,791.00
CIP & EQUIPMENT
6185 Construction Services 165,650.00 212,035.00 -
6850 Building & Facilities 159,593.75 12,251.75 -
TOTAL CIP & EQUIPMENT 165,650.00 212,035.00 159,593.75 12,251.75 -
TRANSFERS
8010 Transfer Out to GF - - 37,723.00 - -
TOTAL TRANSFERS - - 37,723.00 - -
EXPENDITURES GRAND TOTAL 1,030,705.38 718,355.77 791,516.75 297,433.33 339,514.00 NET CHANGE IN POSITION 122,761.39 (563,097.77) 68,633.25 130,114.67 (59,000.00) 43 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Misc Grants Fund (0050)
Fund 280
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4201 Federal Grants 8,877.77 88,881.66 758,156.52 423,099.59 4205 State Grants (27,397.00) 107,426.27 70,000.00 -
4206 State Grants - Prop 68 - 1,608,837.00 -
4210 County Grants - - 160,000.00 -
4241 Intergovernmental - OCTA - - 200,000.00 -
4299 Other Intergovernmental Rev - - 344,810.00 300,000.00 4760 St Jude Grant 29,000.00 71,250.00 62,500.00
Total Revenues 10,655 267,557.93 3,204,303.52 723,100 500,000 500,000.00
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 2,035.91 3,850.01 - 0.70 5005 Salaries/Part-Time 468.85 - - 457.10
5015 Overtime 7,464.34 (0.00) 11,681.57
5105 Health Insurance Allocation 693.64 552.25 1,184.96 5115 Dental Ins Allocation 7.04 72.39 154.78
5120 Optical Ins Allocation 2.75 10.18 27.80
5135 Medicare 152.32 55.88 176.10
5141 Employers' PARS/ARS 17.58 8.26
5145 Employer CaIPERS Retire NC 408.14 662.85 0.05
5500 Contra - Salaries - 537,160.00
TOTAL SALARIES & BENEFITS 11,250.57 5,203.56 537,160.00 13,691.32
MATERIALS, SUPPLIES & SERVICES
6017 Special Studies 3,600.00 25,000.00 150,000.00 130,000.00 6099 Professional Services 8,691.41 13,140.60 -
6136 Software Maintenance - - 12,515.00
6301 Special Department Expenses (6,116.74) 1,550.17 344,810.00 234,118.38 6401 Community Programs - - 4,009.41
TOTAL MATERIALS, SUPPLIES & SERVICES 6,654.63 39,690.77 494,810.00 380,642.79
CIP & EQUIPMENT
6185 Construction Services 110,600.28 204,338.66
6740 Infrastructure - Streets - 36,000.00 104,000.00 29,500.00 6741 Infrastructure -Traffic - 96,386.78 85,077.98
6760 Infrastructure - Parks - 1,294,674.56 324,466.14
6840 Machinery & Equipment 25,418.24 163,961.01 208,837.00 5,103.89 6850 Building & Facilities - (0.00) 125,000.00 500,000.00 TOTAL CIP & EQUIPMENT 136,018.52 404,299.67 1,828,898.34 444,148.01 500,000.00 EXPENDITURES GRAND TOTAL 153,923.72 449,194.00 2,860,868.34 838,482.12 500,000.00 NET CHANGE IN POSITION (143,268.24) (181,636.07) 343,435.18 (115,382.53) 44 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4710 Reimbursements/Other Revenue
4711 Lease Revenue
Total Revenues
EXPENDITURES GRAND TOTAL
NET CHANGE IN POSITION
Special Revenue Funds
Housing Successor Agncy (0053)
Fund 207
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
94,435.75
10,100.00
130,358.00
7,600.00
104,536 137,958.00
104, 535.75 137,958.00
45 102,411.00
6,000.00
102,411.20
108,411.00 102,411
108, 411.00 102, 411.20
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4602 Fiscal Agent Interest Revenue
4710 Reimbursements/Other Revenue
Special Revenue Funds
Sccssr Agncy Ret Oblg (0054)
Fund 208
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
114.87
1,954,111.00 2,258,333.00 1,995,197.00 1,995,197.00 1,628,035.00 Total Revenues 1,954,134 2,258,447.87 1,995,197.00
1,995,197 1,628,035
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 111,219.32 73,157.78 71,900.00 67,840.23 63,800.00 5015 Overtime 16.95 28.39 - 1.54 -
5020 Leave Accrual Payout 1,412.12 2,418.03 - 1,165.24 - 5022 Alternative H&W Payout - 775.00 4,400.00 285.00 400.00 5023 Signing Bonus Payout - 1,089.94 - 406.62
5099 Other Salaries & Wages - 39.93
5105 Health Insurance Allocation 11,631.23 9,440.53 10,000.00 10,057.13 9,000.00 5110 Life Ins Allocation - - 100.00 - 100.00
5115 Dental Ins Allocation 799.16 533.73 600.00 393.79 400.00 5120 Optical Ins Allocation 183.05 126.38 200.00 102.60 200.00 5125 LTD Ins Allocation - 400.00 - 300.00
5126 STD Ins Allocation - - 300.00 - 300.00
5135 Medicare 1,691.93 1,146.72 1,100.00 1,047.02 1,000.00 5141 Employers' PARS/ARS 2,431.11 1,679.22 1,600.00 1,405.92 1,100.00 5145 Employer CaIPERS Retire NC 9,256.32 6,269.71 6,400.00 5,525.44 6,200.00 5159 Employee Medical Opt Out Plan 1,741.48 300.35 300.00 110.89 - 5170 Sick Leave Buyback - 101.91 89.22 -
5175 Leave Buyback 3,742.17 1,112.11 3,700.00 2,705.83 - 5199 Other Employee Benefits - 1,300.00 1,300.00
TOTAL SALARIES & BENEFITS
148,799.76 98,219.73
102,300.00
91,136.47 84,100.00
MATERIALS, SUPPLIES & SERVICES
6005 Legal Services - - 14,000.00 -
6030 Trustee Fees 3,368.75 3,500.00 3,500.00 3,750.00 2,250.00 6099 Professional Services 6,883.76 9,872.20 20,000.00 20,000.00 - 6499 Other Program Expenditures - 512,056.00 93,856.00
6905 Principal/Bonds/COP's/Leases - 670,000.00 650,000.00 695,000.00 6915 Interest/Bonds/COP's/Leases 387,914.68 367,952.20 360,176.00 206,039.58 339,538.00 6935 Lease Expenditure 125,236.00 110,997.17 419,857.00 96,031.32 417,291.00 TOTAL MATERIALS, SUPPLIES & SERVICES 523,403.19 492,321.57 1,999,589.00 975,820.90 1,547,935.00 EXPENDITURES GRAND TOTAL 677,634.79 590,541.30 2,101,889.00 1,066,957.37 1,632,035.00 NET CHANGE IN POSITION 1,276,498.85 1,667,906.57 (106,692.00) 928,239.63 (4,000.00) 46 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4505
4601
Revenues
CFD Assessments
Interest Revenue
Total Revenues
Special Revenue Funds
Public Safety CFD (0055)
Fund 261
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
38,995.82 39,903.91
111.18
94.33 39,107 39,998.24
42,861.23 48,870.41
42,861.23 48,870
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 4,256.76 7,866.00 - -
TOTAL MATERIALS, SUPPLIES & SERVICES 4,256.76 7,866.00 - - EXPENDITURES GRAND TOTAL 34,256.76 7,866.00 - -
NET CHANGE IN POSITION 4,850.24 32,132.24 42,861.23 48,870.41 47 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4321 PEG Cable Fees
Total Revenues
Special Revenue Funds
PEG Fund (0058)
Fund 211
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
82,031.89
82,032
82,555.69 80,000.00
82,555.69 80,000.00
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 16,702.89
5015 Overtime - 587.20
5020 Leave Accrual Payout - 1,076.81
5023 Signing Bonus Payout - 1,628.53
5105 Health Insurance Allocation - 1,499.05
5115 Dental lns Allocation - 134.25
5120 Optical Ins Allocation - 23.46
5135 Medicare - 289.96
5145 Employer CaIPERS Retire NC - 1,267.75
5159 Employee Medical Opt Out Plan - -
5500 Contra - Salaries - (23,209.90)
TOTAL SALARIES & BENEFITS - (0.00)
41,892.25 80,000.00
41,892 80,000
17,129.03 -
8.19 -
264.52
1,264.02
1,107.72
19,773.48
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 54,119.00 15,851.25 15,000.00 4,950.00 6136 Software Maintenance 22,665.95 24,001.63 - -
6290 Dept. Contract Services 2,656.62 2,779.26 4,000.00 3,471.83 4,000.00 6301 Special Department Expenses 4,058.28 7,284.01 - -
6366 Web Based Service/Subcriptions - 200.00 199.99
6399 Other Supplies - - 2,000.00 1,627.33
6845 Office Equipment - - 6,000.00 5,424.44
TOTAL MATERIALS, SUPPLIES & SERVICES 83,499.85 49,916.15 27,200.00 15,673.59 9,700.00
CIP & EQUIPMENT
6840 Machinery & Equipment - - - - 69,000.00
TOTAL CIP & EQUIPMENT - - - - 69,000.00
EXPENDITURES GRAND TOTAL 83,499.85 49,916.15 27,200.00 35,447.07 78,700.00 NET CHANGE IN POSITION (1,467.96) 32,639.54 52,800.00 6,445.18 1,300.00 3,500.00
200.00
2,000.00
48 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
State Gas Tax - RMRA (0060)
Fund 209
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4085 Rd Maint RehabAcct(RMRA)(2031) 954,623.65 1,034,090.08 1,167,471.00 665,983.87 1,280,805.00 4601 Interest Revenue 2,930.33 1,927.95
Total Revenues 957,554 1,036,018.03 1,167,471.00 665,984 1,280,805
CIP & EQUIPMENT
6185 Construction Services 556,061.58 829,364.72
6740 Infrastructure - Streets - 526,315.80 1,866,943.28 1,506,984.00 1,000,000.00 TOTAL CIP & EQUIPMENT 556,061.58 1,355,680.52 1,866,943.28 1,506,984.00 1,000,000.00 EXPENDITURES GRAND TOTAL 556,061.58 1,355,680.52 1,866,943.28 1,506,984.00 1,000,000.00 NET CHANGE IN POSITION 401,492.40 (319,662.49) (699,472.28) (841,000.13) 280,805.00 49 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
NOC-Public Safety Grant(0061)
Fund 228
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4205 State Grants 324,513.39 118,181.00 138,000.00
4601 Interest Revenue 833.83 259.42
Total Revenues 325,347 118,440.42 138,000.00
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 109,435.14 76,361.06 118,200.00 115,133.67 5005 Salaries/Part-Time 515.39 20,000.00
5015 Overtime 34,573.86 9,068.49 - 14,784.57
5020 Leave Accrual Payout 2,043.41 581.10
5022 Alternative H&W Payout 750.00 - 300.00 250.00
5023 Signing Bonus Payout - 4,900.00 4,881.20
5105 Health Insurance Allocation 24,750.44 15,793.61 23,700.00 23,193.21 5110 Life Ins Allocation - 200.00
5115 Dental Ins Allocation 1,203.06 799.60 1,600.00 904.78 5120 Optical Ins Allocation 299.84 202.66 300.00 227.28 5125 LTD Ins Allocation - - 500.00 -
5126 STD Ins Allocation - 400.00
5135 Medicare 2,133.81 1,252.48 1,800.00 1,956.92
5145 Employer CaIPERS Retire NC 25,271.07 17,407.23 28,100.00 27,025.96 5199 Other Employee Benefits 3,100.00
TOTAL SALARIES & BENEFITS 219,594.48 121,466.23 203,100.00 188,357.59
MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses
6360 Uniforms
1,980.00
2,042.34
TOTAL MATERIALS, SUPPLIES & SERVICES 711.92 4,022.34 - -
CIP & EQUIPMENT
6840 Machinery & Equipment 732.24 2,475.39 - -
TOTAL CIP & EQUIPMENT 732.24 2,475.39 - -
EXPENDITURES GRAND TOTAL 242,470.34 127,963.96 203,100.00 188,357.59 NET CHANGE IN POSITION 82,876.88 (9,523.54) (65,100.00) (188,357.59) 50 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Parks & Rec Impact Fees (0063)
Fund 236
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4306 Development Impact Fees 1,454,119.00 279,457.54 541,500.00 180,000.42 361,499.58 4601 Interest Revenue 4,240.64 3,696.72
Total Revenues 1,458,360 283,154.26 541,500.00 180,000 361,500
CIP & EQUIPMENT
6185 Construction Services 8,721.00 104,435.99 183,140.24 - 6760 Infrastructure - Parks - - 1,616,443.01 2,507.36 - 6840 Machinery & Equipment - 562,545.62 140,800.00 -
TOTAL CIP & EQUIPMENT 8,721.00 666,981.61 1,757,243.01 185,647.60 - EXPENDITURES GRAND TOTAL 8,721.00 666,981.61 1,757,243.01 185,647.60 - NET CHANGE IN POSITION 1,449,638.64 (383,827.35) (1,215,743.01) (5,647.18) 361,499.58 51 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
City Traffic Impct Fees (0065)
Fund 238
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4306 Development Impact Fees 295,875.30
4601 Interest Revenue 635.30
Total Revenues 296,511
105,044.78
294.79
612,500.00
105,339.57 612,500.00
129,799.66 482,700.34
129,800 482,700
CIP & EQUIPMENT
6741 Infrastructure -Traffic - 124,834.38 198,000.00 136,459.57 - 6770 Infrastructure - Major Studies - - 25,000.00 -
6840 Machinery & Equipment 88,325.44 24,995.00 -
TOTAL CIP & EQUIPMENT 88,325.44 149,829.38 223,000.00 136,459.57 - EXPENDITURES GRAND TOTAL 88,325.44 149,829.38 223,000.00 136,459.57 - NET CHANGE IN POSITION 208,185.16 (44,489.81) 389,500.00 (6,659.91) 482,700.34 52 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues
Special Revenue Funds
CW Stormdr Impact Fee (0066)
Fund 239
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
11,982.43
31.77 5,888.02
11.79 25,900.00
12,014 5,899.81 25,900.00
11,652.64 14,247.36
11,653 14,247
CIP & EQUIPMENT
6185 Construction Services - 12,300.00 - - -
TOTAL CIP & EQUIPMENT - 12,300.00 - - -
EXPENDITURES GRAND TOTAL - 12,300.00 - - -
NET CHANGE IN POSITION 12,014.20 (6,400.19) 25,900.00 11,652.64 14,247.36 53 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
City Pub Sfty Impct Fee (0067)
Fund 242
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4306 Development Impact Fees 580,318.90 94,210.38
4601 Interest Revenue 627.36
318.38
164,400.00
77,848.79 86,551.21
Total Revenues 580,946 94,528.76 164,400.00 77,849 86,551
MATERIALS, SUPPLIES & SERVICES
6136 Software Maintenance
832.50 10,282.50
6350 Small Tools/Equipment - 54,000.00 51,772.47 -
6399 Other Supplies - 59.19 -
TOTAL MATERIALS, SUPPLIES & SERVICES 832.50 10,282.50 54,000.00 51,831.66 -
CIP & EQUIPMENT
6185 Construction Services 141,289.33 19,706.19 - -
6840 Machinery & Equipment 256,452.06 148,472.60 11,123.55 - 6850 Building & Facilities 165,398.36 18,804.81 -
TOTAL CIP & EQUIPMENT 397,741.39 168,178.79 176,521.91 18,804.81 - EXPENDITURES GRAND TOTAL 398,573.89 178,461.29 230,521.91 70,636.47 - NET CHANGE IN POSITION 182,372.37 (83,932.53) (66,121.91) 7,212.32 86,551.21 54 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues
Special Revenue Funds
CW Aford House ImpactFee(0068)
Fund 244
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
1, 424, 000.00 140, 807.00
4,733.00 2,918.46
704,000.00
319,088.40 384,911.60
1,428,733 143,725.46 704,000.00 319,088 384,912
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - 26,308.30 26,308.30 40,000.00 TOTAL MATERIALS, SUPPLIES & SERVICES - - 26,308.30 26,308.30 40,000.00 EXPENDITURES GRAND TOTAL - - 26,308.30 26,308.30 40,000.00 NET CHANGE IN POSITION 1,428,733.00 143,725.46 677,691.70 292,780.10 344,911.60 55 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
City Quimby In Lieu Fee (0069)
Fund 243
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4306 Development Impact Fees 404,346.00 105,084.20 525,400.00 4601 Interest Revenue 2,827.10 1,898.47
253,926.80 271,473.20
Total Revenues 407,173 106,982.67 525,400.00 253,927 271,473
CIP & EQUIPMENT
6185 Construction Services - 46,963.30 -
6741 Infrastructure -Traffic - - 23,036.70 21,269.50 -
6760 Infrastructure - Parks - 64,966.50 1,288,533.50 17,029.05 - TOTAL CIP & EQUIPMENT - 111,929.80 1,311,570.20 38,298.55 - EXPENDITURES GRAND TOTAL - 111,929.80 1,311,570.20 38,298.55 - NET CHANGE IN POSITION 407,173.10 (4,947.13) (786,170.20) 215,628.25 271,473.20 56 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4601
Revenues
Interest Revenue
Total Revenues
Special Revenue Funds
TOD Traffic Impact Fees (0070)
Fund 246
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
1,564.43
1,403.22
525,478 1,403.22
CIP & EQUIPMENT
6185 Construction Services - 60,740.00 2,805.00
6741 Infrastructure -Traffic - - 19,260.00 5,468.48
6770 Infrastructure - Major Studies - - 20,000.00 20,000.00 TOTAL CIP & EQUIPMENT - 60,740.00 39,260.00 28,273.48
EXPENDITURES GRAND TOTAL - 60,740.00 39,260.00 28,273.48 NET CHANGE IN POSITION 525,477.57 (59,336.78) (39,260.00) (28,273.48) 57 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
TOD Sewer Impact Fees (0071)
Fund 247
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4306 Development Impact Fees 1,582,959.02 85,456.19
4601 Interest Revenue 2,382.38 3,171.98
Total Revenues 1,585,341 88,628.17
87,701.10
90,000.00
87,701 90,000
CIP & EQUIPMENT
6750 Infrastructure - Sewer - 204,092.15 1,420,921.46 729,667.31 - TOTAL CIP & EQUIPMENT - 204,092.15 1,420,921.46 729,667.31 - EXPENDITURES GRAND TOTAL - 204,092.15 1,420,921.46 729,667.31 - NET CHANGE IN POSITION 1,585,341.40 (115,463.98) (1,420,921.46) (641,966.21) 90,000.00 58 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4505
4601
Revenues
CFD Assessments
Interest Revenue
Total Revenues
Special Revenue Funds
TOD Strscape Impct Fee (0072)
Fund 248
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
2,954.16
2,464.48
29,900.00
834,958 2,464.48 29,900.00
CIP & EQUIPMENT
6185 Construction Services - 74,898.45 -
6740 Infrastructure - Streets - 3,639.19 62.36
6741 Infrastructure -Traffic - 3,285.37 188,114.63 188,000.00 6770 Infrastructure - Major Studies - 31,797.72 18,202.28 18,202.28 TOTAL CIP & EQUIPMENT - 113,620.73 206,379.27 206,202.28 EXPENDITURES GRAND TOTAL - 113,620.73 206,379.27 206,202.28 NET CHANGE IN POSITION 834,957.93 (111,156.25) (176,479.27) (206,202.28) 59 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4160 Building Permits
4302 General Plan Update Fee
4303 Technology Fee
4601 Interest Revenue
Total Revenues
Special Revenue Funds
Gen Plan Update Fees (0074)
Fund 233
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
(145.50)
432,899.02 163,223.15
424.75 (0.62)
1,786.79 1,444.49
120,000.00
435,111 164, 521.52 120,000.00
196,103.50 150,000.00
196,104 150,000
MATERIALS, SUPPLIES & SERVICES
6017 Special Studies - 37,100.00 90,000.00 68,138.00 -
6099 Professional Services - 100,000.00 3,945.00 -
TOTAL MATERIALS, SUPPLIES & SERVICES - 37,100.00 190,000.00 72,083.00 - EXPENDITURES GRAND TOTAL - 37,100.00 190,000.00 72,083.00 - NET CHANGE IN POSITION 435,110.56 127,421.52 (70,000.00) 124,020.50 150,000.00 60 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4302 General Plan Update Fee
4303 Technology Fee
4601 Interest Revenue
Total Revenues
Special Revenue Funds
Technology Impact Fees (0075)
Fund 234
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
96.00 (40.25)
244,499.45 86,878.86 60,000.00
992.66 731.09
245,593 87,569.70 60,000.00
104,304.50
104,305
CIP & EQUIPMENT
6840 Machinery & Equipment - 32,339.75 71,384.92
TOTAL CIP & EQUIPMENT - 32,339.75 71,384.92
EXPENDITURES GRAND TOTAL 85,000.00 32,339.75 71,384.92
NET CHANGE IN POSITION 160,593.36 55,229.95 (11,384.92) 104,304.50 61 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4205
4601
Revenues
State Grants
Interest Revenue
Total Revenues
Special Revenue Funds
Explorer Grant NOC (0076)
Fund 227
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
160,000.00
309.71
160,310
318.38
318.38
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 0.29 0.07
5015 Overtime 4,547.72 4,789.94 - 11,334.80
5105 Health Insurance Allocation 408.90 477.89 - 908.84 5115 Dental Ins Allocation 15.13 34.29 - 37.37
5120 Optical Ins Allocation 4.27 6.21 - 8.16
5135 Medicare 65.97 69.45 - 145.56
5145 Employer CaIPERS Retire NC 0.02 0.01 -
62,000.00
62,000
TOTAL SALARIES & BENEFITS 5,042.30 5,377.86 - 12,434.73 -
MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses - 4,555.05 - - 30,000.00 6360 Uniforms 281.95 - - - 10,000.00
TOTAL MATERIALS, SUPPLIES & SERVICES 281.95 4,555.05 - - 40,000.00 EXPENDITURES GRAND TOTAL 9,539.51 9,932.91 - 12,434.73 40,000.00 NET CHANGE IN POSITION 150,770.20 (9,614.53) - (12,434.73) 22,000.00 62 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Placentia Reg Nav Cent(0078)
Fund 231
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4093 County Contribution 625,000.00 625,000.00 625,000.00 625,000.00 625,000.00 4095 NSPA Cities Operating Contrib 143,750.77 637,149.28 1,431,100.00 341,525.28 1,244,700.00 4097 SB2 Construction Funds 1,068,947.09 38,644.37 29,845.40 4212 SB2 Direct Funds to City - 204,035.30 500,000.00 500,000.00 4213 SB2 Direct to City - Admin 10,738.70 25,000.00 25,000.00 Total Revenues 1,837,698 1,515,567.65 2,581,100.00 996,371 2,394,700
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 135,100.00 17,575.84 99,500.00 5015 Overtime - (932.09) -
5022 Alternative H&W Payout - 300.00
5105 Health Insurance Allocation 11,300.00 3,433.61 16,200.00 5110 Life Ins Allocation 100.00 200.00
5115 Dental Ins Allocation 800.00 28.89 900.00
5120 Optical Ins Allocation 200.00 15.25 200.00
5125 LTD Ins Allocation 200.00 - 500.00
5126 STD Ins Allocation 200.00 - 400.00
5135 Medicare 600.00 241.42 1,500.00
5145 Employer CaIPERS Retire NC 3,000.00 1,294.84 18,800.00 5199 Other Employee Benefits 600.00 - 2,200.00
5600 lnterfund Salaries 10,738.70 - -
TOTAL SALARIES & BENEFITS 10,738.70 152,100.00 21,657.76 140,700.00
MATERIALS, SUPPLIES & SERVICES
6127 Alarm Monitoring - 3,500.00 285.00 3,500.00
6215 Telephone/Internet 1,703.57 2,353.48 2,500.00 1,081.15 2,500.00 6290 Dept. Contract Services 1,600,851.00 1,601,421.00 1,680,000.00 1,648,570.00 1,680,000.00 6312 SB2 Allocations to NSPA - Oper 165,090.00 500,000.00 177,859.00 500,000.00 6330 Electricity 3,478.38 (3,478.38) 4,905.85 -
6935 Lease Expenditure 19,000.00 18,000.00 18,000.00 18,000.00 18,000.00 6999 Other Expenditure - 16,338.75 50,000.00 25,171.00 50,000.00 TOTAL MATERIALS, SUPPLIES & SERVICES 1,624,605.76 1,799,724.85 2,254,000.00 1,875,872.00 2,254,000.00
CIP & EQUIPMENT
6840 Machinery & Equipment 1,432.59 78,450.49 1,592.83
6899 Other Capital Outlay 213,015.30 45,493.29 150,000.00 TOTAL CIP & EQUIPMENT 214,447.89 123,943.78 150,000.00 1,592.83 EXPENDITURES GRAND TOTAL 1,849,792.65 1,934,407.33 2,556,100.00 1,899,122.59 2,394,700.00 NET CHANGE IN POSITION (12,094.79) (418,839.68) 25,000.00 (902,751.91) 63 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4505
Revenues
CFD Assessments
Total Revenues
Special Revenue Funds
TOD District CFD (0080)
Fund 249
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
29,979.60
29,979.60
MATERIALS, SUPPLIES & SERVICES
6330 Electricity - - 1,100.00 571.92
TOTAL MATERIALS, SUPPLIES & SERVICES - - 1,100.00 571.92 EXPENDITURES GRAND TOTAL - - 1,100.00 571.92
NET CHANGE IN POSITION - - 28,879.60 (571.92)
64 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4205
4601
Revenues
State Grants
Interest Revenue
Total Revenues
Special Revenue Funds
CalRecycle Grant (0083)
Fund 282
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
17.69 17.69
86,117.00
86,117
MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses - - 13,800.00 7,246.01 6,553.99 6365 Computer Software - - 56,000.00 56,000.00
6499 Other Program Expenditures - - 16,317.00 9,689.63 6,627.37 TOTAL MATERIALS, SUPPLIES & SERVICES - - 86,117.00 72,935.64 13,181.36 EXPENDITURES GRAND TOTAL - - 86,117.00 72,935.64 13,181.36 NET CHANGE IN POSITION - 17.69 (86,117.00) 13,181.36 (13,181.36) 65 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4299 Other Intergovernmental Rev
Total Revenues
MATERIALS, SUPPLIES & SERVICES
6132 Repair & Maintenance/Streets
TOTAL MATERIALS, SUPPLIES & SERVICES
Special Revenue Funds
County Annexation (0084)
Fund 283
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
1, 500, 000.00 1, 500, 000.00
1,500,000.00 1,500,000
684,024.92
684,024.92
CIP & EQUIPMENT
6740 Infrastructure - Streets - - 120,000.00 405.96
TOTAL CIP & EQUIPMENT
TRANSFERS
8010 Transfer Out to GF - - 695,975.08
TOTAL TRANSFERS - - 695,975.08
EXPENDITURES GRAND TOTAL - - 1,500,000.00
NET CHANGE IN POSITION - - -
120,000.00 405.96
66 405.96
1,499,594.04
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4001 Current Year -Secured
Total Revenues
EXPENDITURES GRAND TOTAL
NET CHANGE IN POSITION
Special Revenue Funds
EIFD (0086)
Fund 285
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
67 3,755.10
5,000.00
3,755 5,000
3,755.10 5,000.00
PLACENTIA
Rich Heritage, Bright Future
DEBT SERVICE FUND
Debt Service Fund Budget
FISCAL YEAR 2023-24
68 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Debt Service
Gas Tax Debt Fund (0052)
Fund 206
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4601 Interest Revenue 4,089.27
Total Revenues 3,660,089 135.61
TRANSFERS IN
7017 Transfer In From Gas Tax 484,500.00 408,122.03 404,450.00 404,450.00 403,750.00 TOTAL TRANSFERS 484,500.00 408,122.03 404,450.00 404,450.00 403,750.00 GRAND TOTAL RESOURCES 4,144,589.27 408,257.64 404,450.00 404,450.00 403,750.00
MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees 2,033.00 3,250.00 3,250.00 3,250.00
6905 Principal/Bonds/COP'S/Leases 4,216,000.00 351,000.00 353,000.00 201,782.99 358,000.00 6915 Interest/Bonds/COP's/Leases 219,027.13 53,905.50 48,200.00 42,500.00 TOTAL MATERIALS, SUPPLIES & SERVICES 4,561,310.98 408,155.50 404,450.00 201,782.99 403,750.00 EXPENDITURES GRAND TOTAL 4,561,310.98 408,155.50 404,450.00 201,782.99 403,750.00 NET CHANGE IN POSITION (416,721.71) 102.14 - 202,667.01 - 135.61
69 lk
Fy 11414
1 PLACENTIA
Rich Heritage, Bright Future
ENTERPRISE FUNDS
Enterprise Funds Budget
FISCAL YEAR 2023-24
70 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4389
4601
Revenues
Sewer Capital Fee
Interest Revenue
Total Revenues
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
Enterprise Funds
Sewer Construction (0024)
Fund 240
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
87.35 41.27
1,304,100.00
87 41.27 1,304,100.00
91,100.00
1,300.00
16,900.00
300.00
1,200.00
300.00
400.00
300.00
1,400.00
6,900.00
1,000.00
1,377,900.00
1,377,900
74,279.12 138,500.00
1,300.00
10,121.65 17,400.00
400.00
457.60 1,100.00
74.25 200.00
500.00
600.00
1,077.75 2,100.00
6,726.90 14,800.00
1,000.00
TOTAL SALARIES & BENEFITS - 121,100.00 92,737.27 177,900.00
CIP & EQUIPMENT
6750 Infrastructure - Sewer - 1,200,000.00 1,200,000.00 TOTAL CIP & EQUIPMENT - 1,200,000.00 1,200,000.00
EXPENDITURES GRAND TOTAL - 1,321,100.00 92,737.27 1,377,900.00 NET CHANGE IN POSITION 87.35 41.27 (17,000.00) (92,737.27) 71 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Enterprise Funds
Refuse Administration (0037)
Fund 501
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4354 City Admin Fee 449,411.95 488,622.27 506,000.00 336,969.58 424,200.00 4358 Contractor 3,237,425.62 3,204,108.48 3,772,000.00 2,402,764.82 3,390,000.00 4601 Interest Revenue 1,302.37 512.94 - -
4710 Reimbursements/Other Revenue - 38,996.28 - 26,417.11 - Total Revenues 3,688,140 3,732,239.97 4,278,000.00 2,766,152 3,814,200
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 143,150.50 185,164.13 213,400.00 206,899.43 228,000.00 5005 Salaries/Part-Time 66.94 1.32 - - -
5015 Overtime - 450.48 - 1,925.21 -
5020 Leave Accrual Payout 1,638.94 2,468.66 - 404.03 -
5022 Alternative H&W Payout - 1,537.50 2,600.00 1,327.50 1,200.00 5023 Signing Bonus Payout - 4,944.08 - 569.23 -
5105 Health Insurance Allocation 13,388.27 18,389.92 23,600.00 23,425.33 23,800.00 5110 Life Ins Allocation - - 300.00 - 300.00
5115 Dental Ins Allocation 908.24 1,200.69 1,500.00 1,249.48 1,600.00 5120 Optical Ins Allocation 215.22 265.31 400.00 260.72 400.00 5125 LTD Ins Allocation - - 1,000.00 - 1,100.00
5126 STD Ins Allocation - - 900.00 - 900.00
5135 Medicare 2,147.57 2,901.76 3,100.00 3,236.12 3,400.00 5141 Employers' PARS/ARS 7,218.65 7,332.70 7,300.00 7,092.79 7,200.00 5145 Employer CaIPERS Retire NC (369,060.99) (292,840.69) 18,600.00 17,256.20 22,000.00 5146 OPEB Expense (32,676.97) 67,212.90
5159 Employee Medical Opt Out Plan 4,326.70 4,436.92 4,500.00 4,440.27 4,500.00 5170 Sick Leave Buyback - 339.70 297.40 -
5175 Leave Buyback 3,479.28 1,423.09 8,300.00 7,908.58 - 5199 Other Employee Benefits 2,700.00 3,000.00
TOTAL SALARIES & BENEFITS (219,710.85) 5,228.47 288,200.00 276,292.29 297,400.00
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 26,303.25 36,770.88 60,000.00 58,907.75 60,000.00 6101 Disposal 3,309,852.48 3,218,506.56 3,712,000.00 2,781,190.02 3,390,000.00 6225 Advertising/Promotional - 9,625.94 1,500.00 150.00 6290 Dept. Contract Services 146,178.76 144,581.64 148,000.00 1,480.00 6299 Other Purchased Services 16,188.62 5,826.41 20,200.00 4,081.66 20,200.00 TOTAL MATERIALS, SUPPLIES & SERVICES 3,498,523.11 3,415,311.43 3,941,700.00 2,844,179.43 3,471,830.00 EXPENDITURES GRAND TOTAL 3,285,198.57 3,420,539.90 4,229,900.00 3,120,471.72 3,769,230.00 NET CHANGE IN POSITION 402,941.37 311,700.07 48,100.00 (354,320.21) 44,970.00 72 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4388
4601
Revenues
Sewer Maintenance Fee
Interest Revenue
Total Revenues
Enterprise Funds
Sewer Maintenance (0048)
Fund 275
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
783,174.19 790,964.96 1,017,450.00 1,005,575.01 1,017,450.00 2,985.92 1,444.49
786,160 792,409.45 1,017,450.00 1,005,575 1,017,450
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 228,134.84 260,836.83 325,500.00 309,699.97 321,700.00 5015 Overtime 9,254.24 8,480.27 - 11,198.42 -
5020 Leave Accrual Payout 3,682.22 2,129.29 - 16,831.19 - 5022 Alternative H&W Payout - 3,186.25 6,600.00 1,998.25 1,400.00 5023 Signing Bonus Payout - 5,638.05 406.59 -
5105 Health Insurance Allocation 47,684.47 44,951.58 47,700.00 44,607.41 44,400.00 5110 Life Ins Allocation - - 500.00 - 500.00
5115 Dental Ins Allocation 2,547.68 2,431.26 4,300.00 2,240.54 2,400.00 5120 Optical Ins Allocation 651.97 579.43 1,000.00 466.52 700.00 5125 LTD Ins Allocation - - 1,600.00 - 1,600.00
5126 STD Ins Allocation - - 1,300.00 - 1,400.00
5135 Medicare 3,636.08 4,189.68 4,800.00 5,095.23 4,800.00 5141 Employers' PARS/ARS 4,021.34 3,841.15 4,000.00 3,810.70 3,800.00 5145 Employer CaIPERS Retire NC (2,076,403.56) (1,164,522.14) 28,800.00 26,767.88 31,500.00 5146 OPEB Expense (502,041.48) 21,681.11 -
5159 Employee Medical Opt Out Plan 1,539.71 3,452.26 6,500.00 6,341.05 6,300.00 5175 Leave Buyback 2,424.80 1,016.50 8,800.00 5,596.66 - 5199 Other Employee Benefits 3,000.00 3,300.00
TOTAL SALARIES & BENEFITS
(2,241,674.25) (802,108.48) 444,400.00 435,060.41 423,800.00
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services - 63,000.00 -
6099 Professional Services 15,225.00 8,025.00 - -
6120 R & M/Sewer & Storm Drain 169,862.51 116,728.13 203,754.57 203,710.65 225,000.00 6122 Sewer User Fees 39,864.82 34,069.34 40,000.00 34,515.60 35,000.00 6250 Staff Training - 300.00
6255 Dues & Memberships - 200.00 202.00
6297 Billing Services 11,099.97 13,613.67 30,000.00 9,485.91 6301 Special Department Expenses 2,835.30 3,147.91 3,500.00 2,808.60 TOTAL MATERIALS, SUPPLIES & SERVICES 349,679.42 175,584.05 340,754.57 250,722.76 260,000.00
CIP & EQUIPMENT
6185 Construction Services - 72,750.00
6740 Infrastructure - Streets - 90,000.00 90,000.00 -
6850 Building & Facilities - 25,245.43 25,245.43 -
6895 Depreciation 527,316.31 527,315.82 527,316.31 -
TOTAL CIP & EQUIPMENT 527,316.31 600,065.82 642,561.74 115,245.43 -
TRANSFERS
8010 Transfer Out to GF - 176,700.00 182,049.00 182,049.00 - TOTAL TRANSFERS 38,667.16 176,700.00 182,049.00 182,049.00 - EXPENDITURES GRAND TOTAL (1,326,011.36) 150,241.39 1,609,765.31 983,077.60 683,800.00 NET CHANGE IN POSITION 2,112,171.47 642,168.06 (592,315.31) 22,497.41 333,650.00 73 lk
Fyir4111
40!Pt).-
PLACENTIA
Rich Heritage, Bright Future
INTERNAL SERVICE FUNDS
Internal Service Funds Budget
FISCAL YEAR 2023-24
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Internal Service
Employee Health & Wlfre (0039)
Fund 601
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4354 City Admin Fee - 13.80 29.67
4399 Other Charges for Service 857,624.00 981,764.72 1,076,900.00 807,675.00 1,076,900.00 4714 Recovery & Restitution - (193,751.11)
4715 ISF Health Ins Reimbursement (92,843.55) (84,879.78) (123,997.94) 4720 ISF Dental Ins Reimbursement 128,474.79 130,161.52 129,500.00 106,021.79 129,500.00 4740 ISF Employee Optical Costs 16.17 77.06 (108.80)
Total Revenues 892,450 1,027,137.32 1,206,400.00 595,869 1,206,400
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular (52,597.73) (64,443.37) (79,183.64) - 5005 Salaries/Part-Time (2,574.90) (2,052.70) - -
5015 Overtime (3,362.16) (4,439.09) (0.61) -
5130 Dental Claim 169,695.91 122,161.04 142,000.00 62,953.46 142,000.00 5161 Health Insurance Premiums 949,519.66 920,797.63 1,007,000.00 800,765.01 1,007,000.00 5162 Dental Insurance Premiums 10,357.48 10,435.93 12,000.00 3,531.43 12,000.00 5163 Life Insurance Premiums 5,116.84 5,423.41 9,000.00 3,275.39 9,000.00 5164 Optical Insurance Premiums 13,967.61 13,813.04 17,000.00 11,179.99 17,000.00 5168 Pers Survivor Premiums (1,339.20) 9,094.80 7,400.00 7,400.00 TOTAL SALARIES & BENEFITS 1,088,783.51 1,010,790.69 1,194,400.00 802,521.03 1,194,400.00
MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 15,185.74 16,346.63 12,000.00 9,399.15 12,000.00 TOTAL MATERIALS, SUPPLIES & SERVICES 15,185.74 16,346.63 12,000.00 9,399.15 12,000.00 EXPENDITURES GRAND TOTAL 1,103,969.25 1,027,137.32 1,206,400.00 811,920.18 1,206,400.00 NET CHANGE IN POSITION (211,519.15) - (216,051.57) -
75 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Internal Service
Risk Management (0040)
Fund 605
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4399 Other Charges for Service 1,327,132.67 1,829,891.71 2,261,000.00 1,695,750.00 2,537,100.00 4710 Reimbursements/Other Revenue - 269,945.27 - 574,577.60 Total Revenues 1,327,133 2,099,836.98 2,261,000.00 2,270,328 2,537,100
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - - - - 121,000.00
5105 Health Insurance Allocation - - - - 22,600.00
5110 Life Ins Allocation - - - - 400.00
5115 Dental Ins Allocation - 1,600.00
5120 Optical Ins Allocation - 300.00
5125 LTD Ins Allocation - 500.00
5126 STD Ins Allocation - 500.00
5135 Medicare - 1,800.00
5145 Employer CaIPERS Retire NC - - 9,300.00
5155 Employee Insurance Claims 16,060.89 11,125.62 14,000.00 8,594.34 14,000.00 5165 Workers' Compensation Claims 1,961,130.63 849,108.04 540,752.00 233,137.69 540,752.00 5166 Workers' Comp Premiums 214,813.00 218,133.00 300,448.00 300,448.00 300,448.00 5199 Other Employee Benefits - 100.00
TOTAL SALARIES & BENEFITS 2,192,004.52 1,078,366.66 855,200.00 542,180.03 1,013,300.00
MATERIALS, SUPPLIES & SERVICES
6006 Litigation - 98,143.07 45,000.00 110,758.78 45,000.00 6025 Third Party Administration 346,666.84 96,034.65 105,000.00 69,933.68 105,000.00 6201 Liability Insurance Premiums 599,360.49 973,164.64 1,036,100.00 1,034,553.77 1,154,100.00 6210 Liability Claims 246,792.91 986,798.22 154,700.00 78,243.81 154,700.00 6290 Dept. Contract Services - 11,027.75 60,000.00 60,000.00 6301 Special Department Expenses 4,510.06 1,010.59 5,000.00 551.82 5,000.00 TOTAL MATERIALS, SUPPLIES & SERVICES 1,197,330.30 2,166,178.92 1,405,800.00 1,294,041.86 1,523,800.00 EXPENDITURES GRAND TOTAL 3,389,334.82 3,244,545.58 2,261,000.00 1,836,221.89 2,537,100.00 NET CHANGE IN POSITION (2,062,202.15) (1,144,708.60) - 434,105.71 - 76 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4750 Sale of Surplus Property
Total Revenues
Internal Service
Equipment Replacement (0041)
Fund 610
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
26,729.56 24,600.71
26,952 24,600.71
CIP & EQUIPMENT
6842 Vehicles 76,072.53 12,418.38
TOTAL CIP & EQUIPMENT 76,072.53 12,418.38
EXPENDITURES GRAND TOTAL 76,072.53 12,418.38
NET CHANGE IN POSITION (49,120.09) 12,182.33
77 21,606.00
21,606
21,606.00
ypit
•••
PLACENTIA
Rich Heritage, Bright Future
FIDUCIARY FUND
Fiduciary Fund Budget
FISCAL YEAR 2023-24
78 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Fiduciary Fund
Public Financing Autho(0082)
Fund 302
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
Revenues
4602 Fiscal Agent Interest Revenue - 1,583.33 76,749.33 - 4711 Lease Revenue - 3,069,762.67 3,508,250.00 1,772,375.00 3,819,000.00 Total Revenues 222 3,071,346.00 3,508,250.00 1,849,124 3,819,000
MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees - 3,550.00 4,000.00 1,250.00 4,000.00 6905 Principal/Bonds/COP'S/Leases - - 1,500,000.00 2,500.00 1,860,000.00 6915 Interest/Bonds/COP's/Leases 1,118,005.27 2,022,522.14 2,004,250.00 1,002,123.87 1,955,000.00 6925 Issuance Costs 698,413.39 63,810.00
TOTAL MATERIALS, SUPPLIES & SERVICES 47,526,198.66 2,089,882.14 3,508,250.00 1,005,873.87 3,819,000.00 EXPENDITURES GRAND TOTAL 47,526,198.66 2,089,882.14 3,508,250.00 1,005,873.87 3,819,000.00 NET CHANGE IN POSITION (46,407,971.39) 981,463.86 - 843,250.46 - 79 1,!FrV 4
Irty
11 PLACENTIA
Rich Heritage, Bright Future
CAPITAL PROJECTS FUND
Capital Project Fund Budget
FISCAL YEAR 2023-24
80 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Revenues
4201 Federal Grants
4206 State Grants - Prop 68
4299 Other Intergovernmental Rev
4710 Reimbursements/Other Revenue
Total Revenues
Capital Projects Fund
City Capital Projects (0033)
Fund 401
2020-21 2021-22
Audited Audited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
34,571.88
64,022.40 503,183.37
2,200,000.00
1,643,000.00
332,000.00
817,746.84
221,737 503,183.37 4,175,000.00 817,747
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - - - - 214,600.00
5022 Alternative H&W Payout - - - - 1,900.00
5105 Health Insurance Allocation - - - - 39,100.00
5110 Life Ins Allocation - - - - 600.00
5115 Dental Ins Allocation - - - - 2,700.00
5120 Optical Ins Allocation - - - - 500.00
5125 LTD Ins Allocation - - - - 800.00
5126 STD Ins Allocation - - - - 900.00
5135 Medicare - - - - 3,200.00
5145 Employer CaIPERS Retire NC - - - - 16,500.00
5199 Other Employee Benefits - - - - 900.00
TOTAL SALARIES & BENEFITS - - - - 281,700.00
CIP & EQUIPMENT
6185 Construction Services 61,851.39 760,976.80 - 358,835.75 - 6740 Infrastructure - Streets - - 3,120,143.15 522,858.17 - 6741 Infrastructure -Traffic - - 1,055,775.86 92,766.85 - TOTAL CIP & EQUIPMENT 61,851.39 760,976.80 4,175,919.01 974,460.77 - EXPENDITURES GRAND TOTAL 61,851.39 760,976.80 4,175,919.01 974,460.77 281,700.00 NET CHANGE IN POSITION 159,885.15 (257,793.43) (919.01) (156,713.93) (281,700.00) 81 Irty
PLACENTIA
Rich Heritage, Bright Future
LEGISLATIVE DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
82 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Legislative
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 150
5005 Salaries/Part-Time 9,600 9,450
5105 Health Insurance Allocation 47,157 56,777
5115 Dental Ins Allocation 6,164 6,164
5120 Optical Ins Allocation 1,006 1,006
5135 Medicare 457 457
5140 Employers' Social Security 835 478
5159 Employee Medical Opt Out Plan 21,879 21,879
TOTAL SALARIES & BENEFITS 87,385 96,361
9,600
62,400
6,300
1,100
500
900
21,900
102,700
9,450 9,600
62,427 62,400
5,984 6,300
1,030 1,100
437 500
900 900
19,910 21,900
100,139 102,700
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 66,936 100,361 100,000 50,169 100,000 6005 Legal Services 396,675 512,709 500,000 215,663 400,000 6006 Litigation 187,952 229,452 200,000 217,465 200,000 6040 Misc Bank Charges 47,313 64,059 61,000 55,543 61,000 6225 Advertising/Promotional 20,861 23,019 13,000 10,540 13,000 6240 Mileage Reimbursement 200 200
6245 Meetings & Conferences 6,520 27,359 21,300 19,554 21,300 6255 Dues & Memberships 48,902 52,949 54,600 56,067 54,600 6299 Other Purchased Services 48,672 57,303 65,000 14 45,000 6301 Special Department Expenses 11,967 6,598 5,700 5,624 5,700 6315 Office Supplies - 43 -
6320 Books & Periodicals 187 162 500 320 500
6399 Other Supplies 18
TOTAL MATERIALS, SUPPLIES & SERVICES 835,986 1,073,970 1,021,300 631,020 901,300 EXPENDITURES GRAND TOTAL 923,549 1,170,330 1,124,000 731,159 1,004,000 NET CHANGE IN POSITION (923,549) (1,170,330) (1,124,000) (731,159) (1,004,000) 83 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Legislative
City Council
101001
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 150 - - -
5005 Salaries/Part-Time 9,000 8,850 9,000 9,000 9,000
5105 Health Insurance Allocation 41,000 56,744 62,400 62,400 62,400 5115 Dental Ins Allocation 500 4,623 4,700 4,700 4,700
5120 Optical Ins Allocation 800 730 800 800 800
5135 Medicare 300 274 300 300 300
5140 Employers' Social Security 900 478 900 900 900
5159 Employee Medical Opt Out Plan 9,900 9,867 9,900 9,900 9,900 TOTAL SALARIES & BENEFITS 62,400 81,716 88,000 88,000 88,000
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 183,223 100,361 100,000 50,169 100,000 6240 Mileage Reimbursement 100 - 100 - 100
6245 Meetings & Conferences 22,101 27,359 20,000 19,554 20,000 6255 Dues & Memberships 50,399 52,524 53,600 52,696 53,600 6301 Special Department Expenses 3,800 6,598 5,700 5,058 5,700 6315 Office Supplies - - - 43 -
6320 Books & Periodicals 400 162 500 320 500
6399 Other Supplies - - - 18 -
TOTAL MATERIALS, SUPPLIES & SERVICES 260,023 187,005 179,900 127,859 179,900 EXPENDITURES GRAND TOTAL 322,423 268,721 267,900 215,859 267,900 NET CHANGE IN POSITION (322,423) (268,721) (267,900) (215,859) (267,900) 84 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Legislative
City Clerk
101002
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6006 Litigation 5,000 536
6225 Advertising/Promotional 9,400 23,019 13,000 10,540 13,000 6240 Mileage Reimbursement 100 - 100 - 100
6245 Meetings & Conferences 400 400 400
6255 Dues & Memberships 700 330 800 3,276 800
6299 Other Purchased Services 57,260 57,257 35,000 35,000 6301 Special Department Expenses 10,119 565
TOTAL MATERIALS, SUPPLIES & SERVICES 82,979 81,141 49,300 14,381 49,300 EXPENDITURES GRAND TOTAL 93,979 81,141 49,300 14,381 49,300 NET CHANGE IN POSITION (93,979) (81,141) (49,300) (14,381) (49,300) 85 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Legislative
City Treasurer
101003
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5005 Salaries/Part-Time 600 600
5105 Health Insurance Allocation 33
5115 Dental Ins Allocation 1,600 1,541
5120 Optical Ins Allocation 300 276
5135 Medicare 200 183
5159 Employee Medical Opt Out Plan 12,000 12,012
TOTAL SALARIES & BENEFITS 14,700 14,645 14,700 12,139 14,700
MATERIALS, SUPPLIES & SERVICES
6040 Misc Bank Charges 42,000 64,059 61,000 55,543 61,000 6245 Meetings & Conferences 900 900 900
6255 Dues & Memberships 200 95 200 95 200
TOTAL MATERIALS, SUPPLIES & SERVICES 43,100 64,154 62,100 55,638 62,100 EXPENDITURES GRAND TOTAL 57,800 78,798 76,800 67,777 76,800 NET CHANGE IN POSITION (57,800) (78,798) (76,800) (67,777) (76,800) 600 450
27 600
1,600 1,284 1,600
300 230 300
200 137 200
12,000 10,010 12,000
86 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Legislative
Legal Services
101005
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6005 Legal Services 500,000 512,709 500,000 215,663 400,000 6006 Litigation 450,000 228,916 200,000 217,465 200,000 6299 Other Purchased Services 30,000 46 30,000 14 10,000 TOTAL MATERIALS, SUPPLIES & SERVICES 980,000 741,671 730,000 433,141 610,000 EXPENDITURES GRAND TOTAL 980,000 741,671 730,000 433,141 610,000 NET CHANGE IN POSITION (980,000) (741,671) (730,000) (433,141) (610,000) 87 PLACENTIA
Rich Heritage, Bright Future
CITY ADMINISTRATOR
General Fund Budget
FISCAL YEAR 2023-24
88 PROPOSED Q1 BUDGET City Administrator
FISCAL YEAR 2023-24 Summary
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries
TOTAL SALARIES & BENEFITS
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
420,587
17,472
2,750
438,246
14,982
4,031
3,902
53,262 56,419 58,800
1,000
2,362 2,217 2,700
688 691 800
1,300
1,300
6,998 7,098 6,200
21,124 21,877 22,700
37,692 39,478 40,800
2,955 -
45,068 22,174 25,000
426,900
3,800
(9,041)
630,930 605,028
10,200
429,945
4,791
2,769
6,750
58,457
636,400
3,200
97,500
1,500
1,782 5,400
590 1,200
2,200
2,100
7,092 9,300
21,499 17,200
38,417 60,100
2,587
42,850
601,500 617,528
90,000
9,300
(37,723)
897,677
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 7,425 3,500 8,500 3,200 6099 Professional Services 6,656 8,700
6225 Advertising/Promotional 1,341 - - - 1,500
6230 Printing & Binding 1,024 1,300
6245 Meetings & Conferences 3,917 14,921 14,000 11,240 19,400 6250 Staff Training 89
6255 Dues & Memberships 670 3,726 4,600 1,500 5,000
6301 Special Department Expenses 959 1,176 3,000 2,784 3,000 6315 Office Supplies 988 1,001 1,200 787 1,500
6325 Postage 65 74 300 97 300
6363 Resident Vehicle Rebate Prog 47,000
TOTAL MATERIALS, SUPPLIES & SERVICES 23,045 24,399 31,600 19,697 87,700 EXPENDITURES GRAND TOTAL 679,714 629,427 633,100 637,225 985,377 NET CHANGE IN POSITION (679,714) (629,427) (633,100) (637,225) (985,377) 89 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries
TOTAL SALARIES & BENEFITS
City Administrator
City Administrator
101511
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
366,500
4,031
55,800
600
1,100
700
1,300
1,300
5,000
13,200
87,800
1,600
19,900
10,200
438,246 426,900 429,945 372,100
14,982 - 4,791 -
4,031 3,800 2,769 2,400
3,902 - 6,750 -
56,419 58,800 58,457 47,500
1,000 - 700
2,217 2,700 1,782 2,000
691 800 590 600
1,300 - 1,000
1,300 - 1,100
7,098 6,200 7,092 5,400
21,877 22,700 21,499 17,200
39,478 40,800 38,417 39,800
2,955 - 2,587 -
22,174 25,000 42,850 45,000
10,200 - 7,300
(9,041)
554,431 605,028 601,500
617,528 542,100
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 1,000 3,500 8,500 3,200 - 6245 Meetings & Conferences 14,000 14,921 14,000 11,240 19,000 6250 Staff Training - - - 89 -
6255 Dues & Memberships 2,400 3,726 4,600 1,500 4,600
6301 Special Department Expenses 3,000 1,176 3,000 2,784 3,000 6315 Office Supplies 1,200 1,001 1,200 787 1,200
6325 Postage 300 74 300 97 300
TOTAL MATERIALS, SUPPLIES & SERVICES 21,900 24,399 31,600 19,697 28,100 EXPENDITURES GRAND TOTAL 576,331 629,427 633,100 637,225 570,200 NET CHANGE IN POSITION (576,331) (629,427) (633,100) (637,225) (570,200) 90 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
City Administrator
Economic Development/Marketing
101534
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - - - - 264,300
5022 Alternative H&W Payout - - - - 800
5105 Health Insurance Allocation - - - - 50,000
5110 Life Ins Allocation - - - - 800
5115 Dental Ins Allocation - - - - 3,400
5120 Optical Ins Allocation - - - - 600
5125 LTD Ins Allocation - - - - 1,200
5126 STD Ins Allocation - - - - 1,000
5135 Medicare - - - - 3,900
5145 Employer CaIPERS Retire NC - - - - 20,300
5175 Leave Buyback - - - - 45,000
5199 Other Employee Benefits - - - - 2,000
5500 Contra - Salaries - - - - (37,723)
TOTAL SALARIES & BENEFITS - - - - 355,577
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6225 Advertising/Promotional
6230 Printing & Binding
6245 Meetings & Conferences
6255 Dues & Memberships
6315 Office Supplies
6363 Resident Vehicle Rebate Prog
8,700
1,500
1,300
400
400
300
47,000
TOTAL MATERIALS, SUPPLIES & SERVICES - - - - 59,600
EXPENDITURES GRAND TOTAL - - - - 415,177
NET CHANGE IN POSITION - - - - (415,177)
91 PLACENTIA
Rich Heritage, Bright Future
ADMINISTRATIVE SERVICES
General Fund Budget
FISCAL YEAR 2023-24
92 PROPOSED Q1 BUDGET
Administrative Services
FISCAL YEAR 2023-24 Summary
4710 Reimbursements/Other Revenue
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
1,238
Total Revenues 1,238
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5099 Other Salaries & Wages
2,026
2,026
15,000
15,000
1,444,952 2,281,100 1,806,484 2,665,800
126,503 200,000 107,525 125,000
306,136 265,000 283,481 200,000
85,593 286 -
19,688 11,700 9,725 17,400
40,013 23,000
(39,700) - (65,280)
742
5105 Health Insurance Allocation 216,568 432,400 271,349 430,000 5110 Life Ins Allocation 6,400 - 7,400
5115 Dental Ins Allocation 11,639 27,300 11,987 26,000
5120 Optical Ins Allocation 2,395 5,300 2,487 5,400
5125 LTD Ins Allocation 9,600 10,700
5126 STD Ins Allocation - 8,900 10,100
5135 Medicare - 30,174 33,900 32,532 38,900
5141 Employers' PARS/ARS - 7,660 5,800 6,553 6,300
5145 Employer CaIPERS Retire NC - 116,166 176,600 141,937 224,300 5159 Employee Medical Opt Out Plan 12,012 12,100 16,443 16,900 5175 Leave Buyback 41,377 19,100 15,562
5199 Other Employee Benefits 17,300 - 17,900
TOTAL SALARIES & BENEFITS 2,460,876 3,495,800 2,707,094 3,736,820
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 176,622 104,200 25,043 50,000 6044 Credit Card Write-offs 595
6099 Professional Services 164,219 191,100 286,736 257,500 6128 Video Monitoring - 100,000
6136 Software Maintenance 402,562 390,150 390,902 500,000 6137 Repair Maint/Equipment 10,695 46,000 24,629 46,000 6143 Equipment Replacement 369
6225 Advertising/Promotional 149 3,000 1,998 5,350
6230 Printing & Binding 158 700 39 2,000
6235 Travel 554
6245 Meetings & Conferences 1,835 9,600 4,115 10,000
6250 Staff Training 13,023 71,105 61,885 27,600
6255 Dues & Memberships 3,781 8,900 3,922 7,400
6290 Dept. Contract Services 1,223,625 1,296,416 1,120,981 1,204,193 6299 Other Purchased Services 5,427 6,200 5,000
6301 Special Department Expenses 24,032 52,000 52,038 26,000 6315 Office Supplies 7,015 10,500 6,295 7,950
6320 Books & Periodicals 814 1,000 1,000
6325 Postage 755 700 219 700
6360 Uniforms 2,562 17,500 6,064 15,000
6365 Computer Software 68
6366 Web Based Service/Subcriptions 257
6399 Other Supplies - 547 -
6845 Office Equipment - 4,241 -
6999 Other Expenditure - - 6,000 5,988 -
TOTAL MATERIALS, SUPPLIES & SERVICES
CIP & EQUIPMENT
93 2,037,273 2,215,071
1,997,483 2,265,693
PROPOSED Q1 BUDGET
Administrative Services
FISCAL YEAR 2023-24 Summary
6364 Computer Hardware
6840 Machinery & Equipment
6855 Furniture & Fixtures
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
1,088
78,059
934
70,000
90,000
71,460
90,000
2,424
TOTAL CIP & EQUIPMENT - 80,081 160,000 163,884 -
EXPENDITURES GRAND TOTAL - 4,578,230 5,870,871 4,868,462 6,002,513 NET CHANGE IN POSITION - (4,576,992) (5,870,871) (4,866,435) (5,987,513) 94 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5175 Leave Buyback
5199 Other Employee Benefits
TOTAL SALARIES & BENEFITS
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6099 Professional Services
6225 Advertising/Promotional
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6364
6855
TOTAL MATERIALS, SUPPLIES & SERVICES
CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures
TOTAL CIP & EQUIPMENT
EXPENDITURES GRAND TOTAL
NET CHANGE IN POSITION
Administrative Services
Human Resources
101512
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
331,200
44,100
4,975
74,800
1,000
2,700
1,100
1,500
1,500
4,700
5,400
22,200
8,000
8,500
408,305
204,712
144,332
400
3,859
2,105
(3,170)
2,842
614
1,000
356,694
764,999
(764,999)
95 355,886
8,094
31 20,416
4,975
7,402
35,811
2,190
420
6,037
5,637
22,941
14,246
484,086
176,622
155,963
149
578
4,085
2,726
3,841
4,629
814
678
350,085
834,171
784,000
1,100
129,800
1,800
8,800
1,600
2,700
2,800
11,400
5,800
60,300
14,200
12,500
1,036,800
104,200
152,100
3,000
6,100
61,105
5,000
13,700
3,000
1,000
400
349,605
1,386,405
(834,171) (1,386,405)
576,591
58 1,975
742
64,505
3,583
792
8,637
5,430
40,933
10,134
713,380
25,043
105,572
1,998
554
2,784
53,904
2,710
10,789
3,820
159
207,332
834,500
4,800
99,600
1,800
5,400
1,200
2,700
2,900
12,100
6,300
79,000
12,400
1,062,700
50,000
155,000
5,350
4,000
17,600
5,000
6,000
3,000
1,000
400
247,350
337
2,424
2,761
923,472 1,310,050
(923,472) (1,310,050)
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
Administrative Services
Records
101513
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
109,000
92,333
287
12,178
2,463 2,463
3,318
29,500 13,599 17,100 16,408 17,200
400 - 400 - 400
1,600 631 800 547 800
400 162 200 147 200
600 - 600 - 600
500 - 500 - 500
1,600 1,599 1,800 1,475 1,800
7,800 6,945 8,900 7,519 9,400
1,000 - 1,000 - 1,000
107,000
1,500
101,423
28 121,800
250 1,500
TOTAL SALARIES & BENEFITS 135,469
133,515 139,800
127,796 155,200
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 500 7,535 14,000 13,944 2,500 6230 Printing & Binding 600 - 700 - 1,000
6255 Dues & Memberships 200 - 200 200 200
6299 Other Purchased Services 8,200 3,335 6,200 - 5,000 6301 Special Department Expenses - 15 - 379
6315 Office Supplies 1,700 2,386 6,000 1,883 3,000
6325 Postage 100 77 100 - 100
TOTAL MATERIALS, SUPPLIES & SERVICES 11,300 13,347 27,200 16,406 11,800 EXPENDITURES GRAND TOTAL 146,769 146,861 167,000 144,201 167,000 NET CHANGE IN POSITION (146,769) (146,861) (167,000) (144,201) (167,000) 96 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
Administrative Services
Disaster Preparedness
101514
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
101,000
101,946
22 1,250 1,250
2,882
104,400
123,881 109,200
300 250 300
8,700 8,288 8,700 8,611 8,700
300 - 400 - 400
200 185 600 157 200
100 94 100 78 100
500 - 500 - 500
400 - 500 - 500
1,500 1,536 1,600 1,800 1,600
7,900 7,669 7,800 9,196 8,400
1,000 - 1,000 - 1,000
TOTAL SALARIES & BENEFITS 119,850 123,872 125,900 143,973 130,900
MATERIALS, SUPPLIES & SERVICES
6245 Meetings & Conferences 1,500 358 1,500 90 1,500
6255 Dues & Memberships 500 - 500 - -
6301 Special Department Expenses 9,881 7,758 20,000 9,632 10,000 TOTAL MATERIALS, SUPPLIES & SERVICES 11,881 8,116 22,000 9,722 11,500 EXPENDITURES GRAND TOTAL 131,731 131,988 147,900 153,695 142,400 NET CHANGE IN POSITION (131,731) (131,988) (147,900) (153,695) (142,400) 97 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Administrative Services
Public Safety Communications
101515
4710 Reimbursements/Other Revenue - 1,238
Total Revenues 1,238 -
2,026 15,000
2,026 15,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,044,003 862,175 1,211,200 942,087 1,351,900 5005 Salaries/Part-Time 127,000 118,409 200,000 107,525 125,000 5015 Overtime 165,000 305,818 265,000 283,395 200,000
5020 Leave Accrual Payout - 46,289 286 -
5022 Alternative H&W Payout 9,750 9,750 8,800 7,250 9,500 5023 Signing Bonus Payout - 24,168 23,000
5095 Salary Savings (98,966) (39,700) (65,280)
5105 Health Insurance Allocation 242,500 151,485 254,200 170,957 244,400 5110 Life Ins Allocation 3,500 3,400 4,000
5115 Dental Ins Allocation 14,600 8,084 15,500 7,334 15,400 5120 Optical Ins Allocation 3,000 1,631 3,100 1,379 3,100 5125 LTD Ins Allocation 5,300 - 5,300 5,900
5126 STD Ins Allocation 4,600 4,600 5,300
5135 Medicare 16,900 20,386 17,200 19,713 19,700
5141 Employers' PARS/ARS - 2,024 - 1,124
5145 Employer CaIPERS Retire NC 97,100 76,184 90,200 79,658 108,400 5159 Employee Medical Opt Out Plan 12,100 12,012 12,100 16,443 16,900 5175 Leave Buyback 4,900 27,131 4,900 5,428
5199 Other Employee Benefits 1,500 1,800 1,500
TOTAL SALARIES & BENEFITS 1,652,787 1,665,545 2,080,600 1,642,578 2,045,720
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 721 - -
6137 Repair Maint/Equipment 43,616 10,695 46,000 24,629 46,000 6230 Printing & Binding 250 158 - 39 1,000
6245 Meetings & Conferences 924 899 2,000 1,241 2,500
6250 Staff Training 8,726 8,938 10,000 7,981 10,000
6255 Dues & Memberships 1,500 796 2,500 908 1,500
6301 Special Department Expenses 9,050 6,792 8,300 10,005 10,000 6315 Office Supplies 500 1,500 407 1,500
6325 Postage - 200 60 200
6360 Uniforms 8,000 2,562 17,500 6,064 15,000
6399 Other Supplies - - 48 -
TOTAL MATERIALS, SUPPLIES & SERVICES
72,566 31,560 88,000 51,382 87,700
CIP & EQUIPMENT
6364 Computer Hardware - - 1,123
6855 Furniture & Fixtures 934 934
TOTAL CIP & EQUIPMENT 934 934 1,123
EXPENDITURES GRAND TOTAL 1,726,287 1,698,040 2,168,600 1,695,083 2,133,420 NET CHANGE IN POSITION (1,726,287) (1,696,802) (2,168,600) (1,693,057) (2,118,420) 98 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Administrative Services
Emergency Medical Services
101516
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6290 Dept. Contract Services 1,007,200 1,004,250 1,037,416 861,981 1,154,193 TOTAL MATERIALS, SUPPLIES & SERVICES 1,007,200 1,004,250 1,037,416 861,981 1,154,193 EXPENDITURES GRAND TOTAL 1,007,200 1,004,250 1,037,416 861,981 1,154,193 NET CHANGE IN POSITION (1,007,200) (1,004,250) (1,037,416) (861,981) (1,154,193) 99 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Administrative Services
Information Technology
101523
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 67,900 32,612
5020 Leave Accrual Payout 6,689
5022 Alternative H&W Payout 1,250 1,250
5023 Signing Bonus Payout 2,242
5105 Health Insurance Allocation 28,400 7,385 22,600 10,867 60,100 5110 Life Ins Allocation 300 400 800
5115 Dental Ins Allocation 600 549 1,600 366 4,200
5120 Optical Ins Allocation 400 89 300 92 800
5125 LTD Ins Allocation 400 - 500 1,000
5126 STD Ins Allocation 300 - 500 900
5135 Medicare 900 615 1,900 907 3,700
5145 Employer CaIPERS Retire NC 4,800 2,427 9,400 4,633 19,100 5199 Other Employee Benefits 100 - 1,000 2,000
TOTAL SALARIES & BENEFITS 71,993 53,858 112,700 79,368 342,300 74,500
62,503
248,400
1,300
MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs 595
6099 Professional Services - 25,000 167,220 100,000
6128 Video Monitoring 100,000
6136 Software Maintenance 414,500 402,562 390,150 390,902 500,000 6143 Equipment Replacement - 369
6245 Meetings & Conferences - 2,000
6255 Dues & Memberships 400 259 700 103 700
6290 Dept. Contract Services 234,000 219,375 259,000 259,000 50,000 6299 Other Purchased Services 30,000 2,092
6301 Special Department Expenses 12,000 5,626 10,000 21,233 6315 Office Supplies - 185 450
6365 Computer Software - 68 -
6366 Web Based Service/Subcriptions 257 -
6399 Other Supplies - 499 -
6845 Office Equipment - - 4,241 -
6999 Other Expenditure 25,000 - 6,000 5,988 -
TOTAL MATERIALS, SUPPLIES & SERVICES 715,900 629,914 690,850 850,660 753,150 100
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Administrative Services
Information Technology
101523
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
CIP & EQUIPMENT
6364 Computer Hardware 1,088 70,000 70,000 -
6840 Machinery & Equipment 100,000 78,059 90,000 90,000 - TOTAL CIP & EQUIPMENT 100,000 79,147 160,000 160,000 -
EXPENDITURES GRAND TOTAL 887,893 762,919 963,550 1,090,029 1,095,450 NET CHANGE IN POSITION (887,893) (762,919) (963,550) (1,090,029) (1,095,450) 101
1 PLACENTIA
Rich Heritage, Bright Future
COMMUNITY SERVICES
DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
102
PROPOSED Q1 BUDGET Community Services
FISCAL YEAR 2023-24 Summary
4340 Recreation Programs
4342 Special Events
4346 Festival Revenue
4347 Memorial Bench Program
4384 Athletic Field Light Fees
4385 Facility Rental
4386 Field Use Fees
4705 Donations & Contributions
4799 Other Contributions & Donatn
Total Revenues
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
109,420
24,066
(1,121)
76,813 52,000 52,000 55,000
160,079 105,000 105,000 120,000
20,000 25,137 35,000
1,163 6,350 5,000
110,000
25,159
30,000
110,000
33,509
29,809
151,000
70,000
5,440
375,860 342,159 361,805 436,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 635,086 637,178 703,200 621,860 781,700 5005 Salaries/Part-Time 441,981 683,462 869,780 816,076 893,902 5015 Overtime 14,176 23,268 37,500 33,336 40,000
5020 Leave Accrual Payout 2,982 4,369 4,578
5022 Alternative H&W Payout 1,750 7,750 3,600 6,250 4,000 5023 Signing Bonus Payout - 18,126 -
5095 Salary Savings (28,200) -
5099 Other Salaries & Wages 654 - 97
5105 Health Insurance Allocation 73,523 81,170 108,400 87,091 125,500 5110 Life Ins Allocation 1,800 - 2,100
5115 Dental Ins Allocation 5,733 6,800 7,700 5,830 8,600 5120 Optical Ins Allocation 1,178 1,316 1,700 1,120 1,800 5125 LTD Ins Allocation 2,800 - 3,200
5126 STD Ins Allocation 2,700 - 3,000
5135 Medicare 17,402 20,241 10,400 21,649 11,500
5141 Employers' PARS/ARS 26,169 29,181 5,400 32,155 5,700 5145 Employer CaIPERS Retire NC 53,838 53,795 60,400 55,732 71,700 5159 Employee Medical Opt Out Plan 11,772 12,012 12,100 12,012 12,100 5175 Leave Buyback 6,059 1,248 4,100 277
5199 Other Employee Benefits 9,400 9,400
5500 Contra - Salaries (68,318)
TOTAL SALARIES & BENEFITS 1,325,284
1,512,253 1,812,780
MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 528 3,925
6040 Misc Bank Charges
6060 Instructional Services 25,798
6099 Professional Services 32,857 46,287
6130 Repair & Maint/Facilities 71,982 448,945
6215 Telephone/Internet
6230 Printing & Binding 8,177 28,823
6245 Meetings & Conferences 12,934
6250 Staff Training 1,671 1,604
6255 Dues & Memberships 1,545 2,050
6265 Entertainment Services 2,100
6270 Excursions
6275 Officiating 4,292
6299 Other Purchased Services 13,218 73,133
6301 Special Department Expenses 79,555 96,762
6315 Office Supplies 7,944 9,252
6325 Postage 15,300
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms 9,900 8,583
103
6,000
30,000
69,100
444,900
44,100
26,500
5,000
4,500
12,000
7,600
5,200
115,800
108,000
5,200
15,300
10,200
1,698,061 1,974,202
3,500 3,500
2,388 3,500
7,312 25,000
52,269 87,100
333,279 475,000
171 -
21,983 46,100
22,757 17,200
1,485 4,000
2,270 4,500
12,015 23,500
2,828 7,600
4,556 6,350
113,236 106,000
79,961 111,300
4,772 8,400
15,001 15,300
2,934
900
3,660 8,500
PROPOSED Q1 BUDGET Community Services
FISCAL YEAR 2023-24 Summary
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure
TOTAL MATERIALS, SUPPLIES & SERVICES
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
480
66 2,388
18,220
1,105
249
11,000
229,475 777,686 909,400 709,787 963,850
CIP & EQUIPMENT
6364 Computer Hardware - 571 2,988
6855 Furniture & Fixtures - 3,373 6,800 6,751
TOTAL CIP & EQUIPMENT - 3,944 6,800 9,738
EXPENDITURES GRAND TOTAL 1,593,766 2,293,882 2,728,980 2,417,586 2,938,052 NET CHANGE IN POSITION (1,593,766) (1,918,023) (2,386,821) (2,055,782) (2,502,052) 104
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
5500 Contra - Salaries
Community Services
Comm Svc Administration
104070
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
177,400
214,195
1,778
1,250 1,250 300
5,547
24,800 8,697 28,600 12,125
1,000 - 400 -
600 1,098 1,900 944
300 178 400 164
500 - 700 -
600 - 800 -
2,300 3,347 3,500 3,066
5,300 5,188 5,400 4,584
14,400 11,918 17,800 11,705
8,500 - 9,000
(10,739) -
238,100
207,153
(932)
4,578
750
TOTAL SALARIES & BENEFITS 234,850
242,457 306,900
248,300
400
13,000
400
700
200
700
800
3,600
5,700
19,100
9,000
244,136 301,900
MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 6,000 3,925 6,000 276
6099 Professional Services 14,800 1,152 1,400 1,686 1,400 6230 Printing & Binding 23,700 22,544 37,600 19,194 37,600 6245 Meetings & Conferences 3,900 4,462 13,300 3,690 4,000 6255 Dues & Memberships 1,000 170 2,000 340 2,000
6301 Special Department Expenses 100 28 - 454 -
6315 Office Supplies 7,676 7,577 2,500 1,894 5,000
6325 Postage 15,200 15,300 15,300 15,001 15,300
6365 Computer Software - - - 231
6845 Office Equipment - - - 109
TOTAL MATERIALS, SUPPLIES & SERVICES 72,376 55,157 78,100 42,875 65,300
CIP & EQUIPMENT
6364 Computer Hardware - - - 97 -
6855 Furniture & Fixtures 3,373 3,373 3,000 2,761 -
TOTAL CIP & EQUIPMENT 3,373 3,373 3,000 2,859 -
EXPENDITURES GRAND TOTAL 310,598 300,987 388,000 289,870 367,200 NET CHANGE IN POSITION (310,598) (300,987) (388,000) (289,870) (367,200) 105
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4340 Recreation Programs
4342 Special Events
4346 Festival Revenue
4347 Memorial Bench Program
4384 Athletic Field Light Fees
4385 Facility Rental
4386 Field Use Fees
4705 Donations & Contributions
Total Revenues
Community Services
Comm Svc/Recreation Svc
104071
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
214,300
9,900
109,420
110,000
110,000
85 (98)
115,000
1,000 (1,121) -
53,000 76,813 52,000 52,000 55,000
12 3, 500 160,079 105,000 105,000 120,000
20,000 25,137 35,000
1,000 1,000 6,200 5,000
402,700 346,190 287,000 298,324 330,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 321,900 361,335 401,400 379,220 368,300 5005 Salaries/Part-Time 473,700 559,994 703,680 623,717 695,800 5015 Overtime 12,000 17,288 24,000 25,493 30,000
5020 Leave Accrual Payout - 2,591
5022 Alternative H&W Payout 5,250 5,250 3,000 5,250 2,800 5023 Signing Bonus Payout 10,835 -
5095 Salary Savings (29,000) (24,900) -
5099 Other Salaries & Wages - 654 - 97 -
5105 Health Insurance Allocation 53,400 64,185 71,100 70,334 48,600 5110 Life Ins Allocation 1,100 1,200 - 1,100
5115 Dental Ins Allocation 700 5,517 5,200 4,776 3,400
5120 Optical Ins Allocation 500 1,044 1,200 901 700
5125 LTD Ins Allocation 1,800 1,800 - 1,700
5126 STD Ins Allocation 1,500 1,600 - 1,400
5135 Medicare 4,700 14,083 5,900 15,144 5,400
5141 Employers' PARS/ARS 19,421 21,542 -
5145 Employer CaIPERS Retire NC 109,700 37,081 37,800 39,043 36,800 5159 Employee Medical Opt Out Plan 12,000 12,012 12,100 12,012 12,100 5175 Leave Buyback 4,200 1,248 4,100 277 -
5199 Other Employee Benefits 1,200 300 200
TOTAL SALARIES & BENEFITS 975,750 1,112,539 1,249,480 1,197,807 1,208,300
MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration - - 3,225 3,500
6040 Misc Bank Charges - - 2,388 3,500
6060 Instructional Services 58,400 25,798 30,000 7,312 25,000 6099 Professional Services 22,200 33,665 55,300 31,869 35,700 6130 Repair & Maint/Facilities 448,250 448,945 444,900 333,279 - 6215 Telephone/Internet - - 171 -
6230 Printing & Binding 3,300 4,208 4,700 1,688 4,700
6245 Meetings & Conferences 9,200 8,472 13,200 18,838 13,200 6250 Staff Training 4,300 1,604 5,000 1,485 4,000
6255 Dues & Memberships 2,100 1,880 2,500 1,930 2,500
6270 Excursions 10,000 7,600 2,828 7,600
6275 Officiating 4,200 4,292 5,200 4,556 6,350
6299 Other Purchased Services 15,400 21,448 35,800 22,205 31,400 6301 Special Department Expenses 36,552 57,812 71,000 56,278 71,000 6315 Office Supplies - 991
6350 Small Tools/Equipment - 2,830
6355 Small Furniture & Fixture 729
6360 Uniforms 7,200 8,583 10,200 3,660 8,500
6365 Computer Software 249
6366 Web Based Service/Subcriptions 66
6399 Other Supplies - 2,364
6401 Community Programs 7,734
106
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
6845 Office Equipment
6999 Other Expenditure
TOTAL MATERIALS, SUPPLIES & SERVICES
Community Services
Comm Svc/Recreation Svc
104071
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
621,102 616,705
512
249
685,400 507,435 216,950
CIP & EQUIPMENT
6364 Computer Hardware - - 2,268
6855 Furniture & Fixtures - - 3,800 3,545
TOTAL CIP & EQUIPMENT - - 3,800 5,813
EXPENDITURES GRAND TOTAL 1,596,852 1,729,244 1,938,680 1,711,054 1,425,250 NET CHANGE IN POSITION (1,194,152) (1,383,054) (1,651,680) (1,412,731) (1,095,250) 107
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4799 Other Contributions & Donatn
Community Services
Neighborhood Services
104072
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
3,440
Total Revenues 8,340
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5022 Alternative H&W Payout
5023 Signing Bonus Payout
3,440
3,440
62,000 61,649 63,700 35,210 54,100
32,400 67,083 83,000 99,147 83,000
4,080 5,980 13,500 8,775 10,000
1,250 1,250 300 250 -
1,744 -
5095 Salary Savings (4,100) (3,300) -
5105 Health Insurance Allocation 8,700 8,288 8,700 4,632 22,600 5110 Life Ins Allocation 200 200 200
5115 Dental Ins Allocation 200 185 600 110 1,600
5120 Optical Ins Allocation 100 94 100 55 300
5125 LTD Ins Allocation 300 300 - 300
5126 STD Ins Allocation 300 300 - 300
5135 Medicare 900 1,993 1,000 2,082 800
5141 Employers' PARS/ARS 2,458 - 2,544 -
5145 Employer CaIPERS Retire NC 4,800 4,795 4,800 4,970 4,200 5199 Other Employee Benefits 100 100 - 100
5500 Contra - Salaries (36,879) - - -
TOTAL SALARIES & BENEFITS
111,230 118,640
MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services 2,000
6301 Special Department Expenses 3,500
6315 Office Supplies 2,500
6355 Small Furniture & Fixture
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
TOTAL MATERIALS, SUPPLIES & SERVICES
5,215
1,675
8,000 6,890
173,300 157,774 177,500
1,500 532
2,500 2,664
2,500 849
171
24 1,809
485
6,500 6,533
CIP & EQUIPMENT
6364 Computer Hardware 571 622
6855 Furniture & Fixtures 445
2,000
3,000
2,500
7,500
TOTAL CIP & EQUIPMENT 571 1,067 -
EXPENDITURES GRAND TOTAL 119,230 126,100 179,800 165,374 185,000 NET CHANGE IN POSITION (110,890) (122,660) (179,800) (165,374) (185,000) 108
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4346
5005
Festival Revenue
Total Revenues
SALARIES & BENEFITS
Salaries/Part-Time
Community Services
Tamle Festival
104073
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
40,000
40,000
7,500
TOTAL SALARIES & BENEFITS - - - - 7,500
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6230 Printing & Binding
6265 Entertainment Services
6299 Other Purchased Services
6301 Special Department Expenses
11,000
2,000
6,000
20,000
2,000
TOTAL MATERIALS, SUPPLIES & SERVICES - - - - 41,000
EXPENDITURES GRAND TOTAL - - - - 48,500
NET CHANGE IN POSITION - - - - (8,500)
109
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4340 Recreation Programs
Total Revenues
SALARIES & BENEFITS
5005 Salaries/Part-Time
Community Services
Summer Programs
104074
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
TOTAL SALARIES & BENEFITS - -
MATERIALS, SUPPLIES & SERVICES
6230 Printing & Binding 300 256
6265 Entertainment Services 12,000 12,015 17,500
6299 Other Purchased Services 12,200 12,700 6,800 6,800 8,500 6301 Special Department Expenses 1,300 467 1,200 172 2,000 6401 Community Programs 11,000
TOTAL MATERIALS, SUPPLIES & SERVICES 13,800 13,423 20,000 18,987 39,000 EXPENDITURES GRAND TOTAL 13,800 13,423 20,000 18,987 62,402 NET CHANGE IN POSITION (13,800) (13,423) (20,000) (18,987) (26,402) 36,000
36,000
23,402
23,402
110
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4342 Special Events
Community Services
Community Special Events
104075
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
25,159
Total Revenues - 25,159
MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services
6401 Community Programs
33,424
33,424
27,600 43,903
553
TOTAL MATERIALS, SUPPLIES & SERVICES - - 27,600 44,456
EXPENDITURES GRAND TOTAL - - 27,600 44,456
NET CHANGE IN POSITION - - (2,441) (11,032)
111
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
Community Services
Park Maintinance
104076
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
111,000
800
41,300
400
2,900
600
500
500
1,700
11,600
100
TOTAL SALARIES & BENEFITS - - - - 171,400
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6130 Repair & Maint/Facilities - - - 475,000
6299 Other Purchased Services - - 2,000 -
TOTAL MATERIALS, SUPPLIES & SERVICES - - 2,000 - 495,000 EXPENDITURES GRAND TOTAL - - 2,000 - 666,400
NET CHANGE IN POSITION - - (2,000) - (666,400)
20,000
112
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4346 Festival Revenue
4705 Donations & Contributions
Total Revenues
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
TOTAL SALARIES & BENEFITS
Community Services
Heritage Festival
104078
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
33,000
163
24,066
163
30,000
29,907
30,000
33,163 24,229 30,000 29,907 30,000
272
9,966 - 18,400 17,229 18,000
254 -
636 -
14 -
7,979 - 18,400 18,404 18,000
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 12,229 11,470
6230 Printing & Binding 6,750 1,816
6245 Meetings & Conferences -
6299 Other Purchased Services 30,622 36,935
6301 Special Department Expenses 22,200 21,250
6315 Office Supplies 200
6401 Community Programs
TOTAL MATERIALS, SUPPLIES & SERVICES 72,100 71,471
EXPENDITURES GRAND TOTAL 80,079 71,471
NET CHANGE IN POSITION (46,916) (47,242)
113
12,400 18,714 19,000
1,800 1,101 1,800
229 -
39,900 39,797 41,900
21,300 15,112 21,300
200 929 900
5,646 -
75,600 81,527
94,000 99,931
(64,000) (70,024)
84,900
102,900
(72,900)
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Community Services
Senior Services
104079
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
4705 Donations & Contributions
4799 Other Contributions & Donatn 2,000 2,000
Total Revenues 2,000 2,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time 63,500 55,737
5135 Medicare - 808
5141 Employers' PARS/ARS - 2,090
5500 Contra - Salaries - (20,700)
64,700
150
150
6 75,983
1,102
2,850
66,200
TOTAL SALARIES & BENEFITS 61,900 37,936 64,700 79,941 66,200
MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services 1,600 2,050 2,200 2,200
6301 Special Department Expenses 11,200 11,990 12,000 5,281 12,000 6315 Office Supplies 109
6350 Small Tools/Equipment - - - 105 -
6401 Community Programs - - - 2,478 -
TOTAL MATERIALS, SUPPLIES & SERVICES 12,800 14,040 14,200 7,973 14,200 EXPENDITURES GRAND TOTAL 74,700 51,976 78,900 87,914 80,400 NET CHANGE IN POSITION (72,700) (49,976) (78,900) (87,764) (80,400) 114
Irty
alr';
1 PLACENTIA
Rich Heritage, Bright Future
DEVELOPMENT SERVICES
DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
115
PROPOSED Q1 BUDGET Development Services
FISCAL YEAR 2023-24 Summary
4101 Business License Fees
4160 Building Permits
4161 Banner Permits
4162 Plumbing Permits
4163 Fire Plan Check/Permit
4164 Electrical Permits
4166 Heat/Ventilation Air Cond
4168 Swimming Pool Permits
4169 Waived Banner Permit Fees
4305 Planning Division Fees
4364 Sanitation Collect Fees
4380 Business Site Insp Fee
4411 Administrative Citations
4710 Reimbursements/Other Revenue
Total Revenues
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
69 763,782 725,000 732,512
350
87,050 75,000 75,409 90,000
94,773 105,000 105,000 125,000
138,445 100,000 101,507 125,000
78,376 60,000 84,122 112,000
43,105 50,000 50,000 70,000
(407) (407) -
175,000 184,603 225,000
15,000 15,000 15,000
7,500 7,580 6,000
(1,515) 80,000 80,840 120,000
3 775,000
1,204,015 1,392,093 1,436,588 1,663,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 666,321 802,269 931,400 764,494 1,022,200 5005 Salaries/Part-Time 92,736 75,718 74,600 71,515 45,600 5015 Overtime 178 894 1,804 -
5020 Leave Accrual Payout 8,084 7,059 1,217
5022 Alternative H&W Payout 4,250 9,438 6,700 6,013 7,100 5023 Signing Bonus Payout 22,131
5105 Health Insurance Allocation 92,385 111,565 169,200 109,831 183,100 5110 Life Ins Allocation 2,600 2,800
5115 Dental Ins Allocation 8,918 10,865 12,800 9,375 13,200 5120 Optical Ins Allocation 1,641 1,982 2,800 1,726 2,500 5125 LTD Ins Allocation - 4,000 4,000
5126 STD Ins Allocation - 3,900 3,800
5135 Medicare 12,253 14,217 14,300 12,736 14,900
5141 Employers' PARS/ARS 7,894 7,245 5,500 6,723 5,800
5145 Employer CaIPERS Retire NC 53,172 59,545 74,500 56,687 78,700 5159 Employee Medical Opt Out Plan 23,085 26,193 29,000 24,758 16,900 5175 Leave Buyback 23,755 31,257 16,800 11,175
5199 Other Employee Benefits 12,100 11,700
5500 Contra - Salaries (64,846) - -
5600 Interfund Salaries - 23,210 - -
TOTAL SALARIES & BENEFITS 1,000,914 1,138,741 1,360,200 1,078,052 1,412,300
MATERIALS, SUPPLIES & SERVICES
6050 Fire Plan Check Services 35,643 39,071 45,000 44,620 20,000 6099 Professional Services 17,051 15,709 65,700 61,075 20,100 6136 Software Maintenance - 7,454
6225 Advertising/Promotional 1,341 632 1,500 320
6230 Printing & Binding 1,024 36 1,300 186
6245 Meetings & Conferences (685) 5,969 10,700 7,525 4,700 6250 Staff Training 163 129 1,100 1,200
6255 Dues & Memberships 2,360 2,070 3,300 1,928 3,000
6290 Dept. Contract Services 154,430 253,895 287,500 298,431 95,300 6301 Special Department Expenses 174 13,010 400 200
6315 Office Supplies 2,306 2,241 6,000 3,190 4,100
6320 Books & Periodicals 239 1,900 800
6325 Postage 30 100 100
6360 Uniforms 966 883 1,500 560 2,000
6361 Personal Protection Equipment 848 2,000 974 2,000
6363 Resident Vehicle Rebate Prog 9,500 47,000 27,000
116
PROPOSED Q1 BUDGET Development Services
FISCAL YEAR 2023-24 Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
TOTAL MATERIALS, SUPPLIES & SERVICES 215,042 343,993 475,000 453,262 153,500 EXPENDITURES GRAND TOTAL 1,222,985 1,482,734 1,835,200 1,531,314 1,565,800 NET CHANGE IN POSITION (1,222,985) (278,719) (443,107) (94,726) 97,200 117
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4305
4380
Planning Division Fees
Business Site Insp Fee
Total Revenues
Development Services
Planning
102531
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
175,000
184,603
80 225,000
175,000 184,683 225,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 380,295 501,681 596,400 529,776 709,200 5005 Salaries/Part-Time 59,505 22,815 16,600 10,100 16,600 5015 Overtime - 472 - 948 -
5020 Leave Accrual Payout - 3,608 - 737 -
5022 Alternative H&W Payout 5,000 5,000 4,800 4,250 6,000 5023 Signing Bonus Payout - 12,828 - -
5105 Health Insurance Allocation 55,200 64,829 116,100 65,121 88,000 5110 Life Ins Allocation 1,400 - 1,600 - 1,800
5115 Dental Ins Allocation 2,400 6,089 8,300 5,447 6,600 5120 Optical Ins Allocation 700 1,063 1,700 969 1,300
5125 LTD Ins Allocation 1,900 - 2,400 - 2,500
5126 STD Ins Allocation 1,800 - 2,300 - 2,500
5135 Medicare 5,700 8,490 9,300 8,266 10,300
5141 Employers' PARS/ARS 13,100 6,146 5,500 5,579 5,800 5145 Employer CaIPERS Retire NC 26,700 33,503 47,600 35,333 54,500 5159 Employee Medical Opt Out Plan 17,500 11,966 12,100 14,781 16,900 5175 Leave Buyback 7,900 21,767 13,200 11,175 -
5199 Other Employee Benefits 10,400 - 10,500 - 11,400
TOTAL SALARIES & BENEFITS 552,181 700,258 848,400 692,483 933,400
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 28,728 10,909 57,000 52,375 20,000 6245 Meetings & Conferences 1,826 837 4,500 3,318 4,500 6250 Staff Training 300 15 400 - 500
6255 Dues & Memberships 1,440 1,535 1,500 940 1,600
6301 Special Department Expenses 274 274 200
6315 Office Supplies 1,000 568 800 646 800
6325 Postage 100 - 100 - 100
6360 Uniforms - - 500 - 500
TOTAL MATERIALS, SUPPLIES & SERVICES 33,668 14,138 65,000 57,279 28,000 EXPENDITURES GRAND TOTAL 585,849 714,396 913,400 749,762 961,400 NET CHANGE IN POSITION (510,849) (714,396) (738,400) (565,079) (736,400) 118
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4101 Business License Fees
4160 Building Permits
4161 Banner Permits
4162 Plumbing Permits
4163 Fire Plan Check/Permit
4164 Electrical Permits
4166 Heat/Ventilation Air Cond
4168 Swimming Pool Permits
4169 Waived Banner Permit Fees
4364 Sanitation Collect Fees
4380 Business Site Insp Fee
4710 Reimbursements/Other Revenue
Development Services
Building & Safety
102532
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
69 558,800 763,782 725,000 732,512
350
61,000 87,050 75,000 75,409 90,000
50,000 94,773 105,000 105,000 125,000
86,400 13 8, 445 100,000 101,507 125,000
55,400 78,376 60,000 84,122 112,000
18,300 43,105 50,000 50,000 70,000
775,000
(407) (407) -
15,000 15,000 15,000
7,500 7,500 6,000
3 Total Revenues 829,900 1,205,530 1,137,093 1,171,066 1,318,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 115,400 97,774 125,300 34,361 232,100 5020 Leave Accrual Payout - 3,007 - 480
5022 Alternative H&W Payout 2,500 2,500 300 500 300
5023 Signing Bonus Payout - 3,593 - - -
5105 Health Insurance Allocation 26,000 13,025 22,600 9,222 72,500 5110 Life Ins Allocation 400 - 400 - 700
5115 Dental Ins Allocation 2,300 2,529 2,100 2,055 5,000 5120 Optical Ins Allocation 600 452 600 368 900
5126 STD Ins Allocation 500 - 600 - 900
5135 Medicare 2,000 1,721 1,900 612 3,400
5145 Employer CaIPERS Retire NC 8,200 7,402 9,400 2,556 17,900 5159 Employee Medical Opt Out Plan 31,300 12,012 12,100 7,392 5199 Other Employee Benefits 100 - 100 - 200
TOTAL SALARIES & BENEFITS 186,300 144,017 176,000 57,546 335,000
MATERIALS, SUPPLIES & SERVICES
6050 Fire Plan Check Services 50,000 39,071 45,000 44,620 20,000 6136 Software Maintenance - - - 7,454
6245 Meetings & Conferences - - 200 - 200
6250 Staff Training 200 - 100 - 100
6255 Dues & Memberships (200) - 1,000 - 1,000
6290 Dept. Contract Services 181,300 238,616 275,000 289,780 80,000 6315 Office Supplies 2,000 1,087 4,600 2,509 3,000
6320 Books & Periodicals 200 - 1,900 - 800
TOTAL MATERIALS, SUPPLIES & SERVICES 235,000 278,774 327,800 344,363 105,100 EXPENDITURES GRAND TOTAL 421,300 422,791 503,800 401,909 440,100 NET CHANGE IN POSITION 408,600 782,739 633,293 769,157 877,900 119
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4411 Administrative Citations
Development Services
Code Enforcement
102533
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
(1,515)
Total Revenues (1,515)
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
80,000
80,000
80,840
80,840
120,000
120,000
67,700 73,515 75,300 71,465 80,900
39,100 52,903 58,000 61,415 29,000
1,600 422 - 855
1,250 1,250 1,300 250 800
2,193 -
20,200 21,711 22,600 22,524 22,600
300 - 300 - 300
100 1,541 1,600 1,284 1,600
300 276 300 230 300
400 - 400 - 400
300 400 400
1,000 1,887 1,100 1,944 1,200
1,099 1,144
4,800 7,351 5,700 7,637 6,300
100 100 100
TOTAL SALARIES & BENEFITS 134,250
164,147 167,100
168,748 143,900
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 100
6250 Staff Training 160 114 600 600
6255 Dues & Memberships 100 285 400 200 400
6290 Dept. Contract Services 17,800 15,278 12,500 8,651 15,300 6301 Special Department Expenses 12,875 12,735 200 200
6315 Office Supplies 200 154 300 35 300
6360 Uniforms 800 883 1,000 560 1,500
6361 Personal Protection Equipment 1,700 848 2,000 974 2,000 TOTAL MATERIALS, SUPPLIES & SERVICES 33,735 30,298 17,000 10,420 20,400 EXPENDITURES GRAND TOTAL 167,985 194,445 184,100 179,168 164,300 NET CHANGE IN POSITION (167,985) (195,960) (104,100) (98,328) (44,300) 120
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Development Services
Economic Development
102534
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 128,500 129,300 134,400 5020 Leave Accrual Payout - 443 -
5022 Alternative H&W Payout 688 688 300 1,013
5023 Signing Bonus Payout 3,517 -
5105 Health Insurance Allocation 11,000 12,000 7,900 12,965 5110 Life Ins Allocation 300 300
5115 Dental Ins Allocation 600 705 800 589
5120 Optical Ins Allocation 200 191 200 159
5125 LTD Ins Allocation 600 600
5126 STD Ins Allocation 500 600
5135 Medicare 1,800 2,119 2,000 1,913
5145 Employer CaIPERS Retire NC 24,500 11,289 11,800 11,161 5159 Employee Medical Opt Out Plan 12,100 2,215 4,800 2,585 5175 Leave Buyback 2,500 9,489 3,600 -
5199 Other Employee Benefits 1,400 1,400 -
5500 Contra - Salaries - (64,846) -
5600 Interfund Salaries - 23,210 -
128,892
TOTAL SALARIES & BENEFITS 180,188 130,320 168,700 159,276
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 8,700 4,800 8,700 8,700
6225 Advertising/Promotional 1,500 632 1,500 320
6230 Printing & Binding 1,300 36 1,300 186
6245 Meetings & Conferences 6,000 5,133 6,000 4,207
6255 Dues & Memberships 400 250 400 788
6315 Office Supplies 300 432 300 -
6363 Resident Vehicle Rebate Prog 20,000 9,500 47,000 27,000 TOTAL MATERIALS, SUPPLIES & SERVICES 38,200 20,783 65,200 41,200 EXPENDITURES GRAND TOTAL 218,388 151,102 233,900 200,476 NET CHANGE IN POSITION (218,388) (151,102) (233,900) (200,476) 121
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PLACENTIA
Rich Heritage, Bright Future
FINANCE DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Finance
Finance Administration
102020
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 590,700 670,323 690,200 642,959 5015 Overtime 1,597 2,348
5020 Leave Accrual Payout 19,834 2,078
5022 Alternative H&W Payout 10,395 10,395 3,900 3,126 5,900 5023 Signing Bonus Payout 19,285
5099 Other Salaries & Wages 359
5105 Health Insurance Allocation 92,600 111,180 118,000 124,745 135,600 5110 Life Ins Allocation 1,700 1,700 1,900
5115 Dental Ins Allocation 1,900 8,591 9,300 7,755 7,700 5120 Optical Ins Allocation 1,100 1,719 1,900 1,639 1,800 5125 LTD Ins Allocation 2,900 - 3,000 3,100
5126 STD Ins Allocation 2,700 2,700 - 2,900
5135 Medicare 8,500 10,680 10,300 9,626 11,100
5141 Employers' PARS/ARS 11,200 4,722 - - -
5145 Employer CaIPERS Retire NC 76,300 53,123 54,500 45,171 58,600 5159 Employee Medical Opt Out Plan 12,000 13,477 16,500 15,717 16,900 5175 Leave Buyback 8,400 5,331 5,200 2,595 -
5199 Other Employee Benefits 9,100 1,153 2,900 - 10,200 5500 Contra - Salaries - (9,042) - -
TOTAL SALARIES & BENEFITS 774,107 922,728 920,100 857,758 1,021,600 762,900
3,000
MATERIALS, SUPPLIES & SERVICES
6010 Accounting & Auditing Service 80,000 56,535 80,000 80,000 80,000 6025 Third Party Administration 8,000 9,442 9,200 11,230 9,200 6041 Bank Over/Short 300 810 500 (482) 500
6043 Payroll Penalty - 2,864
6099 Professional Services 182,036 109,823 183,850 109,007 175,000 6230 Printing & Binding 1,140 4,240 5,000 2,500
6235 Travel - 1,159
6240 Mileage Reimbursement - 26
6245 Meetings & Conferences 9,400 2,442 13,900 13,900 7,000 6250 Staff Training 2,000 1,100 2,000 1,348 2,000
6255 Dues & Memberships 1,500 1,075 1,500 1,070 1,500
6296 Admin Service Fee 75,000 67,558
6301 Special Department Expenses 1,000 570 1,000 946
6315 Office Supplies 5,000 4,892 5,000 1,676 5,500
6325 Postage 100 200 198 200
6399 Other Supplies - - 130
6401 Community Programs - - 104
6999 Other Expenditure 12 12
TOTAL MATERIALS, SUPPLIES & SERVICES 365,488 258,500 302,150 223,177 283,400
CIP & EQUIPMENT
6364 Computer Hardware 107
TOTAL CIP & EQUIPMENT 107
EXPENDITURES GRAND TOTAL 1,139,595 1,181,228 1,222,250 1,081,042 1,305,000 NET CHANGE IN POSITION (1,122,595) (1,181,228) (1,222,250) (1,081,042) (1,305,000) 123
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Ayr-.
PLACENTIA
Rich Heritage, Bright Future
FIRE AND LIFE SAFETY
General Fund Budget
FISCAL YEAR 2023-24
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
4705 Donations & Contributions
4742 Reimbursement - Strike Team
Total Revenues
Fire & Life Safety
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
3,993
200,000
4,545
7,265
10,097
12,837
114,000
171,000
8,538 200,000 30,199 285,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,965,745 2,130,463 2,197,913 2,019,075 2,806,900 5005 Salaries/Part-Time 126,208 64,012 60,400 13,259 35,000 5015 Overtime 211,620 419,202 315,000 377,950 253,000
5016 Overtime - Striketeam 48,600
5020 Leave Accrual Payout 35,661 69,541 1,126 34,123
5022 Alternative H&W Payout 5,750 26,250 11,600 10,250 14,800 5023 Signing Bonus Payout 56,628 - 91,148 -
5095 Salary Savings (159,800) - (121,456)
5105 Health Insurance Allocation 376,241 370,573 513,000 376,971 544,200 5110 Life Ins Allocation 7,200 8,100
5115 Dental Ins Allocation 26,920 25,606 36,300 20,458 34,300 5120 Optical Ins Allocation 4,902 4,665 6,500 3,830 6,800 5125 LTD Ins Allocation 10,600 11,800
5126 STD Ins Allocation 9,900 11,000
5135 Medicare 34,466 40,481 36,500 37,032 40,800
5141 Employers' PARS/ARS 2,229 1,172 161 347 -
5145 Employer CaIPERS Retire NC 8,096 7,763 14,900 9,967 19,500 5147 ICMA Defined Contribution Plan 176,590 197,534 238,200 185,185 259,800 5159 Employee Medical Opt Out Plan 21,326 14,954 9,600 9,600 9,600 5175 Leave Buyback 19,820 15,131 -
5199 Other Employee Benefits 4,700 2,200
TOTAL SALARIES & BENEFITS 3,020,909 3,443,974 3,362,400 3,189,197 3,936,344
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 50,000 -
6045 Building Inspection Services 13,500
6099 Professional Services 5,237 5,226 6,000 5,240 8,000 6130 Repair & Maint/Facilities 978 25,000
6134 Vehicle Repair & Maintenance 35,684 23,697 75,000 45,537 75,000 6135 Repair/Maint Off Furn & Eqp 323 323 -
6136 Software Maintenance 86,853 148,500 88,323 128,500 6137 Repair Maint/Equipment 7,363 22,554 28,000 26,548 30,000 6170 Equipment & Tool Rental 24,000 7,814 1,783 5,000
6230 Printing & Binding - 3,300 3,300
6235 Travel 1,666 -
6245 Meetings & Conferences 5,503 19,936 14,893 15,000
6250 Staff Training 26,098 37,216 33,531 18,554 30,000
6255 Dues & Memberships 470 457 5,700 449 3,200
6290 Dept. Contract Services 90,171 104,745 316,100 255,090 20,000 6301 Special Department Expenses 41,095 37,808 122,300 97,151 85,200 6315 Office Supplies 2,821 3,693 5,000 3,962 4,500
6320 Books & Periodicals 167 2,300
6325 Postage 139 37 500
6350 Small Tools/Equipment 415 2,547 2,547 15,250
6360 Uniforms 25,050 32,326 26,427 16,564 27,500
6361 Personal Protection Equipment 40,931 25,834 44,500 38,808 45,700 6362 Emergency Medical Supples 26,510 6,585 25,000 9,656 20,000 6365 Computer Software 755 1,701 6,000
6399 Other Supplies 122 1,810 15,000
125
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure
TOTAL MATERIALS, SUPPLIES & SERVICES
Fire & Life Safety
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
9,316
23 16,275
41,000
314
223
2,040
2,500
336,886 410,369 974,600 633,183 567,450
CIP & EQUIPMENT
6364 Computer Hardware - - 32
6855 Furniture & Fixtures - 954 - 3,875
TOTAL CIP & EQUIPMENT - 954 - 3,906
EXPENDITURES GRAND TOTAL 3,358,144 3,855,296 4,337,000 3,826,286 4,503,794 NET CHANGE IN POSITION (3,358,144) (3,846,758) (4,137,000) (3,796,087) (4,218,794) 126
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4163 Fire Plan Check/Permit
Total Revenues
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
Fire & Life Safety
Fire Administration
103065
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
50,000
547,800
2,750
5095 Salary Savings (297,353)
5105 Health Insurance Allocation 94,900
5110 Life Ins Allocation 1,400
5115 Dental Ins Allocation 7,800
5120 Optical Ins Allocation 1,400
5125 LTD Ins Allocation 2,100
5126 STD Ins Allocation 2,100
5135 Medicare 8,000
5145 Employer CaIPERS Retire NC 7,800
5147 ICMA Defined Contribution Plan 46,400
5159 Employee Medical Opt Out Plan 4,800
5199 Other Employee Benefits 200
TOTAL SALARIES & BENEFITS
3,993
3,993
416,169
30,473
2,750
6,390
24,816
2,584
468
6,656
7,763
20,143
5,538
430,097 523,750
572,313 324,235
7,909
3,800 2,500
437,400
1,500
(23,100) - -
112,700 35,485 45,100
1,600 - 1,100
9,300 2,362 3,700
1,700 346 700
2,300 - 1,400
2,400 - 1,600
9,100 4,911 6,400
14,900 9,967 11,400
49,200 18,723 33,200
4,800 4,800 4,800
3,900 - 1,100
764,913 411,238
MATERIALS, SUPPLIES & SERVICES
6136 Software Maintenance - - 20,000
6230 Printing & Binding - - 3,300 - 1,800
6235 Travel - - - 1,661
6245 Meetings & Conferences 5,950 5,077 18,356 13,559 9,000 6250 Staff Training 5,000 2,100 (90) 617
6255 Dues & Memberships 4,200 412 4,500 395 1,200
6290 Dept. Contract Services 50,000 47,281 50,000 -
6301 Special Department Expenses 3,800 3,682 6,000 8,198 14,000 6315 Office Supplies 2,500 1,782 2,500 2,167 1,500
6350 Small Tools/Equipment - - 361 361
6360 Uniforms 5,700 2,046 5,250 1,536 5,000
6399 Other Supplies - - 122 152
6401 Community Programs 1,222 1,222 - 122
6999 Other Expenditure - - - 2,040
TOTAL MATERIALS, SUPPLIES & SERVICES 78,372 63,602 110,300 30,807 32,500 549,400
EXPENDITURES GRAND TOTAL 508,469 587,352 875,213 442,045 581,900 NET CHANGE IN POSITION (458,469) (583,359) (875,213) (442,045) (581,900) 127
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
4705 Donations & Contributions
4742 Reimbursement - Strike Team
Fire & Life Safety
Fire Operations
103066
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
50,000
4,545
4,545
200,000
Total Revenues 54,545 4,545 200,000
546
10,097
12,837
23,480
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 206,900 1,714,294 1,625,600 1,694,841 2,130,500 5005 Salaries/Part-Time 181,200 64,012 60,400 13,259 35,000 5015 Overtime 190,000 419,202 315,000 377,950 250,000
5016 Overtime - Striketeam 37,400 48,600
5020 Leave Accrual Payout 39,068 1,126 26,214
5022 Alternative H&W Payout 23,500 23,500 7,800 7,750 10,800 5023 Signing Bonus Payout 50,239 91,148 -
5095 Salary Savings (189,991) (136,700) - (121,456)
5105 Health Insurance Allocation 122,000 345,757 400,300 341,486 445,300 5110 Life Ins Allocation 1,000 5,600 - 6,300
5115 Dental Ins Allocation 1,000 23,023 27,000 18,096 26,900 5120 Optical Ins Allocation 900 4,197 4,800 3,484 5,400 5125 LTD Ins Allocation 2,400 8,300 - 9,400
5126 STD Ins Allocation 7,400 7,500 - 8,400
5135 Medicare 3,500 33,824 27,400 32,121 30,900
5141 Employers' PARS/ARS 1,172 161 347
5147 ICMA Defined Contribution Plan 185,800 177,391 189,000 166,462 213,100 5159 Employee Medical Opt Out Plan 9,600 9,416 4,800 4,800 4,800 5175 Leave Buyback - 15,131 -
5199 Other Employee Benefits 1,700 800 - 900
TOTAL SALARIES & BENEFITS 784,309 2,920,224 2,597,487 2,777,959 3,056,244 128
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6045 Building Inspection Services
6099 Professional Services
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6170 Equipment & Tool Rental
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supples
6365 Computer Software
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
Fire & Life Safety
Fire Operations
103066
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
50,000 - -
13,500
6,000 5,226 6,000 5,240 8,000
978 - - 25,000
59,800 23,697 75,000 45,537 75,000
323 323 -
123,854 86,853 128,500 88,323 128,500
28,000 22,554 28,000 26,548 30,000
6,146 7,814 1,783 5,000
4 -
1,546 426 1,579 1,334 4,000
86,400 35,115 33,621 17,938 30,000
(2,400) 45 1,200 55 800
227,099 57,463 266,100 255,090 20,000
91,318 34,125 116,300 88,953 70,000
2,500 1,911 2,500 1,794 2,000
200 167 1,000
200 37 500
415 2,186 2,186 3,000
29,000 30,280 21,177 15,028 20,000
30,834 25,834 44,500 38,808 44,500
7,901 6,585 25,000 9,656 20,000
1,701 3,000
1,658 12,500
23,178 15,053 41,000 192
223
TOTAL MATERIALS, SUPPLIES & SERVICES 1,050,576
346,766 864,300
602,376 502,800
CIP & EQUIPMENT
6364 Computer Hardware - 32
6855 Furniture & Fixtures 954 954 - 3,875
TOTAL CIP & EQUIPMENT 954 954 - 3,906
EXPENDITURES GRAND TOTAL 1,835,839 3,267,944 3,461,787 3,384,241 3,559,044 NET CHANGE IN POSITION (1,781,293) (3,263,399) (3,261,787) (3,360,761) (3,559,044) 129
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
Total Revenues
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5199 Other Employee Benefits
Fire & Life Safety
Community Risk Reduction
103067
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
6,719
114,000
171,000
6,719 285,000
239,000
3,000
2,500
53,800
700
3,700
700
1,000
1,000
3,500
8,100
13,500
200
TOTAL SALARIES & BENEFITS - - - - 330,700
MATERIALS, SUPPLIES & SERVICES
6230 Printing & Binding
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6365 Computer Software
6399 Other Supplies
6401 Community Programs
11,500
TOTAL MATERIALS, SUPPLIES & SERVICES 11,500
EXPENDITURES GRAND TOTAL 11,500
NET CHANGE IN POSITION (11,500)
130
6,719
1,500
2,000
1,200
1,200
1,000
1,300
12,250
2,500
1,200
3,000
2,500
2,500
32,150
362,850
(77,850)
PLACENTIA
Rich Heritage, Bright Future
GENERAL FUND
DEBT SERVICE
General Fund Budget
FISCAL YEAR 2023-24
131
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
GF Debt Service
General Fund/Debt Service
105525
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
4985 Bond Proceeds - 2,189,027
Total Revenues 2,189,027
MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees 4,000 3,250 3,200
6042 Late Fees 152
6905 Principal/Bonds/COP's/Leases 998,800 998,669 1,036,900 1,122,209 1,136,000 6906 CaIPERS-Fire Term. Principal 355,300 355,791 365,300 365,300 369,500 6915 Interest/Bonds/COP's/Leases 282,800 282,530 247,800 247,800 161,000 6916 CaIPERS-Fire Term Interest 24,800 24,177 17,800 17,800 10,700 6925 Issuance Costs - 117,995 525,000
6935 Lease Expenditure 3,086,600 3,069,763 3,544,750 3,544,750 3,819,000 TOTAL MATERIALS, SUPPLIES & SERVICES 4,752,300 4,852,327 5,215,750 5,297,859 6,021,200 EXPENDITURES GRAND TOTAL 4,752,300 4,852,327 5,215,750 5,297,859 6,021,200 NET CHANGE IN POSITION (4,752,300) (2,663,299) (5,215,750) (5,297,859) (6,021,200) 132
w._
Ayr-.
PLACENTIA
Rich Heritage, Bright Future
GENERAL GOVERNMENT
General Fund Budget
FISCAL YEAR 2023-24
133
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
SALARIES & BENEFITS
5095 Salary Savings
5110 Life Ins Allocation
5144 Employer CaIPERS UAL
5145 Employer CaIPERS Retire NC
5150 Tuition Reimbursement
5163 Life Insurance Premiums
5169 STD Ins Premium
TOTAL SALARIES & BENEFITS
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6125 Sidewalk Replacement
6137 Repair Maint/Equipment
6175 Office Equipment Rental
6215 Telephone/Internet
6230 Printing & Binding
6245 Meetings & Conferences
6255 Dues & Memberships
6295 City Admin Services
6296 Admin Service Fee
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6330 Electricity
6335 Water
6340 Natural Gas
6355 Small Furniture & Fixture
6399 Other Supplies
6401 Community Programs
6410 Property Taxes
6999 Other Expenditure
TOTAL MATERIALS, SUPPLIES & SERVICES
EXPENDITURES GRAND TOTAL
NET CHANGE IN POSITION
General Government
General Government
109595
12,022
10,269
107,475
(174,000)
200 -
20,000 34,078 30,000 16,227 30,000
72,079 37,580 -
80,000 75,849 84,585 -
170,000 194,228 30,000 256,135 (144,000)
1,208
300
25,000 26,307 30,000 28,844 30,000
93,000 47,465 53,400 64,461 53,400
180,000 307,172 230,000 263,849 300,000
900 769 2,200 1,036 2,200
5,214 5,117
315 -
2,497,200 2,811,656 3,337,900 3,337,900 3,614,000
75,000 - -
77,300 85,888 90,000 80,733 90,000
10,000 11,307 9,000 10,590 9,000
23,800 30,060 21,800 20,740 21,800
546,000 635,827 692,600 692,600 650,000
388,000 491,529 437,800 437,800 437,800
10,000 15,951 10,000 12,354 10,000
2,363 -
315 -
1,530
13,000 2,017 10,000 7,102 10,000
63,782 86,552 195,000 200,543 125,000
3,927,982 4,557,713 5,194,700 5,169,700 5,353,200
4,097,982 4,751,942 5,224,700 5,425,835 5,209,200
(4,097,982) (4,751,942) (5,224,700) (5,425,835) (5,209,200) 134
PLACENTIA
Rich Heritage, Bright Future
PUBLIC SAFETY - POLICE
General Fund Budget
FISCAL YEAR 2023-24
135
PROPOSED Q1 BUDGET Public Safety - Police
FISCAL YEAR 2023-24 Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
4145 Bicycle Licenses - - 2 -
4201 Federal Grants - - 537,160 537,160
4225 POST - Intergovernmental Rev - 17,000 26,926 30,000 4299 Other Intergovernmental Rev - 245,000 215,000 250,000 4325 Parking Permit Fees 12,000 21,912 10,000
4326 Towing Fee 19,240 15,000 18,895 18,500
4327 Storage Fee 66,500 60,000 62,370 50,000
4328 Lien Fee 13,235 15,000 15,000 15,000
4329 Emergency Response Fee 7,515 5,000 5,000 1,000
4330 Special Police Services 67,166 80,000 131,760 75,000 4333 Vehicle Impound/Releases 20,486 20,000 19,951 20,000 4334 DUI Vehicle Release Fee - 19,297 15,000 16,017 17,500 4335 Alarm System Monitoring - 143,138 80,000 80,000 80,000 4366 AB 109 Public Safety Realign - 24,027 4,076 28,967 30,000 4399 Other Charges for Service - - 2,000 2,000 2,000
4405 Veh Code Fines (Moving) - 45,700 22,000 27,459 32,500 4410 City Ord Fines (Parking) - 329,682 275,000 275,000 300,000 4416 Live Scan Rolling Fee - - 2,000 2,000 2,500
4705 Donations & Contributions - 250 - 495 -
4710 Reimbursements/Other Revenue 300
4714 Recovery & Restitution - 323 323 500
4741 Reimbursements - SART Exam - 701 5,540 6,433 7,000 4751 Sale of Auction Vehicles - 2,500 47,220
Total Revenues 759,437 1,412,099 1,540,190 941,500
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 6,197,769 6,365,444 7,287,400 6,436,286 7,951,800 5005 Salaries/Part-Time 272,692 175,668 278,000 180,080 180,000 5015 Overtime 670,690 817,598 820,000 924,828 740,000
5020 Leave Accrual Payout 162,435 140,551 134,730
5022 Alternative H&W Payout 30,500 70,750 36,600 30,000 47,000 5023 Signing Bonus Payout 209,779 159,000 134,037
5095 Salary Savings (479,055) (461,744)
5099 Other Salaries & Wages 1,881 - -
5105 Health Insurance Allocation 817,989 808,594 1,040,100 884,271 1,074,300 5110 Life Ins Allocation 15,400 16,200
5115 Dental Ins Allocation 59,198 56,419 68,000 46,596 67,900 5120 Optical Ins Allocation 11,032 10,265 13,600 9,067 13,500 5125 LTD Ins Allocation 27,700 29,400
5126 STD Ins Allocation 26,000 28,100
5135 Medicare 110,537 116,865 105,800 116,465 115,600
5141 Employers' PARS/ARS 9,761 11,177 5,900 11,557 6,100 5145 Employer CaIPERS Retire NC 1,065,236 1,078,264 1,147,800 1,041,862 1,399,400 5159 Employee Medical Opt Out Plan 106,350 98,248 87,900 100,849 98,300 5170 Sick Leave Buyback 861 9,629 30,374
5175 Leave Buyback 137,378 151,890 90,000 73,194
5199 Other Employee Benefits 21,100 (39) 22,700
TOTAL SALARIES & BENEFITS 10,176,410 10,123,022 10,751,245 10,154,156 11,328,556
MATERIALS, SUPPLIES & SERVICES
6055 Medical Services 17,715 9,472 22,000 7,446 22,000
6099 Professional Services 44,438 55,846 116,900 56,254 125,000 6130 Repair & Maint/Facilities 66,343 62,538 62,300 62,300 65,415 6136 Software Maintenance 18,721 314,198 402,000 243,105 400,000 6137 Repair Maint/Equipment 78,183 76,884 128,470 75,036 128,500 6160 Facility Rental 142,161 147,118 155,100 173,008 198,397 136
PROPOSED Q1 BUDGET Public Safety - Police
FISCAL YEAR 2023-24 Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
6162 Range Training 32,680 20,310 46,000 17,010
6165 Vehicle Rental 59,844 107,610 165,000 113,920
6181 Towing Services 20,402 22,866 40,000 28,103
6182 Lien Services 2,575 3,566 5,000 3,161
6183 CSUF PD Reimburse Impound Fees 9,950 11,137 20,500 7,383 6225 Advertising/Promotional - - - 551
6230 Printing & Binding 11,812 11,461 23,500 2,847 15,000 6235 Travel - - 500 12 500
6245 Meetings & Conferences 2,964 2,186 24,500 20,003 8,500 6250 Staff Training 6,892 16,851 36,600 23,821 44,500
6255 Dues & Memberships 4,318 3,684 6,600 3,360 6,840
6280 Animal Control Services 269,959 233,480 336,800 172,940 389,000 6290 Dept. Contract Services 214,936 227,459 344,948 243,095 326,315 6296 Admin Service Fee - - - 4,089 -
6299 Other Purchased Services 19,413 8,241 22,500 6,450 15,000 6301 Special Department Expenses 106,712 74,852 74,411 41,271 75,000 6315 Office Supplies 8,723 6,289 10,550 5,983 10,000
6320 Books & Periodicals 2,304 2,254 4,100 3,135 10,800 6325 Postage 327 2,775 1,000 374 1,000
6360 Uniforms 56,328 39,360 61,500 45,463 61,500
6399 Other Supplies - - - 6,546 -
6401 Community Programs - - 1,174 12,000
6845 Office Equipment - 184 184 -
6999 Other Expenditure - 4,181 9,663 10,117 12,000
TOTAL MATERIALS, SUPPLIES & SERVICES 1,199,241 1,464,617 2,120,626 1,378,140 2,283,767 35,000
269,000
40,000
2,500
10,000
CIP & EQUIPMENT
6364 Computer Hardware 22 - 330 -
6840 Machinery & Equipment 26,247 (983) -
6855 Furniture & Fixtures 868 867 -
TOTAL CIP & EQUIPMENT 26,247 (962) 868 1,198 -
EXPENDITURES GRAND TOTAL 12,109,438 11,586,677 12,872,739 11,533,493 13,612,323 NET CHANGE IN POSITION (12,109,438) (10,827,240) (11,460,640) (9,993,304) (12,670,823) 137
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Safety - Police
Police Administration
103040
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
4325 Parking Permit Fees - - 12,000 12,000 -
4329 Emergency Response Fee 15,000 7,515 5,000 5,000 1,000 4330 Special Police Services 80,000 67,166 80,000 80,000 25,000 4334 DUI Vehicle Release Fee - - 281 -
4335 Alarm System Monitoring 75,000 143,138 80,000 80,000 80,000 4399 Other Charges for Service - 2,000 2,000 2,000
4705 Donations & Contributions - 250 - 195 -
4710 Reimbursements/Other Revenue - - 300 -
4741 Reimbursements - SART Exam - 701 5,540 6,433 7,000 4751 Sale of Auction Vehicles - 475
Total Revenues 170,000 218,770 184,540 186,684 115,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,116,500 1,134,091 1,279,500 1,183,296 1,347,400 5005 Salaries/Part-Time 80,000 2,659 - - -
5015 Overtime 15,000 5,168 15,000 12,159 10,000
5020 Leave Accrual Payout - 35,865 1,410 -
5022 Alternative H&W Payout 9,163 11,038 3,300 2,500 5,000 5023 Signing Bonus Payout 25,172 - - -
5095 Salary Savings (160,347) (36,600) - -
5105 Health Insurance Allocation 167,100 133,621 181,300 169,804 172,900 5110 Life Ins Allocation 1,600 2,900 - 3,000
5115 Dental Ins Allocation 2,800 9,825 10,400 8,092 9,900 5120 Optical Ins Allocation 1,600 1,652 2,100 1,484 2,000 5125 LTD Ins Allocation 3,500 3,500 - 3,500
5126 STD Ins Allocation 3,900 4,000 - 4,000
5135 Medicare 16,100 18,605 18,600 17,641 19,600
5145 Employer CaIPERS Retire NC 433,500 247,454 279,100 258,982 339,700 5159 Employee Medical Opt Out Plan 8,316
5170 Sick Leave Buyback 10,400 1,837 3,949 -
5175 Leave Buyback 3,600 69,244 13,200 12,971 -
5199 Other Employee Benefits 3,600 4,200 4,200
TOTAL SALARIES & BENEFITS 1,719,016 1,704,547 1,780,500 1,672,288 1,921,200
MATERIALS, SUPPLIES & SERVICES
6055 Medical Services 25,000 9,472 22,000 7,446 22,000
6099 Professional Services 21,500 6,540 25,000 11,585 20,000 6225 Advertising/Promotional - - 551 -
6230 Printing & Binding 4,600 3,335 7,000 822 5,000
6235 Travel - - 12 -
6245 Meetings & Conferences 2,800 2,186 21,500 19,723 5,500 6250 Staff Training 2,000 6,000 3,578 5,000
6255 Dues & Memberships 4,500 2,939 4,900 2,970 4,900
6290 Dept. Contract Services 116,700 85,419 141,000 106,287 129,000 6299 Other Purchased Services 2,500 8,241 22,500 6,450 15,000 6301 Special Department Expenses 25,292 6,751 11,907 7,329 21,300 6315 Office Supplies 10,000 6,268 10,500 5,671 10,000
6320 Books & Periodicals 3,400 2,254 3,800 3,135 10,500 6325 Postage 2,600 2,775 1,000 374 1,000
6360 Uniforms 5,158 2,321 5,000 3,944 5,000
6399 Other Supplies 211
6401 Community Programs 1,174 12,000
6999 Other Expenditure 4,181 4,181 9,663 10,117 12,000
TOTAL MATERIALS, SUPPLIES & SERVICES 230,230 142,682 291,770 191,378 278,200 138
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
CIP & EQUIPMENT
6364 Computer Hardware
Public Safety - Police
Police Administration
103040
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
22 22
6855 Furniture & Fixtures 130
TOTAL CIP & EQUIPMENT 22 22 130 237
108
129
EXPENDITURES GRAND TOTAL 1,949,267 1,847,251 2,072,400 1,863,902 2,199,400 NET CHANGE IN POSITION (1,779,267) (1,628,481) (1,887,861) (1,677,219) (2,084,400) 139
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4201 Federal Grants
4225 POST - Intergovernmental Rev
4299 Other Intergovernmental Rev
Total Revenues
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits
TOTAL SALARIES & BENEFITS
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6136 Software Maintenance
6137 Repair Maint/Equipment
6160 Facility Rental
6165 Vehicle Rental
6230 Printing & Binding
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6360 Uniforms
6399 Other Supplies
6845 Office Equipment
6364
TOTAL MATERIALS, SUPPLIES & SERVICES
CIP & EQUIPMENT
Computer Hardware
TOTAL CIP & EQUIPMENT
EXPENDITURES GRAND TOTAL
NET CHANGE IN POSITION
Public Safety - Police
Police Field Services
103041
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
220,000
220,000
3,795,700 3,719,069
4,800
500,000 610,732
72,742
40,213 40,213
130,890
(606,552)
641,800
8,100
8,700
7,200
16,000
14,600
55,500
4,300
1,426,700
69,400
27,000
82,100
15,300
476,743
31,447
6,008
67,747
5,351
617,279
50,155
5,140
47,226
6,110,861 5,880,740
10,000
358,700
4,000
1,600
45,000
300
22,500
500
28,265
40,000
510,865
2,659
314,198
10,185
1,608
30,474
10,172
480
41,774
31,152
442,702
10,000 -
6,631,725 6,323,442
(6,411,725) (6,323,442)
140
537,160
17,000
215,000
769,160
4,374,900
600,000
22,500
128,100
(327,900)
583,800
8,600
37,400
7,600
17,200
15,800
63,500
5,900
661,400
52,500
44,500
13,000
6,308,800
10,000
402,000
16,000
1,600
60,000
500
22,500
500
32,892
40,000
184
586,176
537,160
26,926
215,000
30,000
250,000
779,086 280,000
3,750,255 4,720,600
8,005
707,778 550,000
63,857 -
19,250 30,700
109,631 -
503,712
25,863
5,134
69,139
5,748
586,377
55,835
26,425
33,908
(39)
621,200
8,700
39,000
7,600
18,200
17,000
68,500
6,100
795,000
52,500
15,200
5,970,877 6,950,300
650
243,105
2,535
658
39,872
46 12,598
100
20,082
173
30,924
82 184
35,000
400,000
16,000
1,600
139,000
500
30,500
700
20,000
40,000
351,010 683,300
223
223
6,894,976 6,322,110 7,633,600
(6,125,816) (5,543,024) (7,353,600)
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Safety - Police
Police Investigation
103042
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
4299 Other Intergovernmental Rev 30,000 - 30,000
4366 AB 109 Public Safety Realign - 24,027 4,076 28,967 4705 Donations & Contributions - - - 300
4714 Recovery & Restitution - - 323 323
Total Revenues 30,000 24,027 34,399 29,590
30,000
500
30,500
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,026,100 977,800 1,123,200 956,524 1,151,900 5005 Salaries/Part-Time 51,000 2,354 26,000 127 20,000
5015 Overtime 125,000 170,354 125,000 155,427 125,000
5020 Leave Accrual Payout - 22,212 - 66,308 -
5022 Alternative H&W Payout 10,250 10,250 5,700 5,250 5,000 5023 Signing Bonus Payout - 36,411 28,600 24,406
5095 Salary Savings (33,000) - (85,700)
5099 Other Salaries & Wages - 1,881 -
5105 Health Insurance Allocation 229,600 108,815 149,000 125,509 157,500 5110 Life Ins Allocation 2,100 - 2,300 - 2,300
5115 Dental Ins Allocation 1,900 8,382 11,000 7,219 9,900 5120 Optical Ins Allocation 2,000 1,447 2,200 1,325 2,100 5125 LTD Ins Allocation 4,100 - 4,600 - 4,600
5126 STD Ins Allocation 3,600 - 4,100 - 4,200
5135 Medicare 15,000 19,009 16,300 18,236 16,800
5141 Employers' PARS/ARS - 88 - 5 -
5145 Employer CaIPERS Retire NC 561,300 150,800 165,900 133,805 173,700 5159 Employee Medical Opt Out Plan 8,800 29,715 23,300 27,752 28,900 5175 Leave Buyback 13,400 25,224 22,000 26,315
5199 Other Employee Benefits 2,200 - 3,100 - 2,800
TOTAL SALARIES & BENEFITS 2,035,650 1,564,742 1,626,600 1,548,206 1,704,700
MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment - - 124 124
6165 Vehicle Rental 65,000 77,135 105,000 74,048 130,000 6235 Travel 500 - 500 - 500
6245 Meetings & Conferences 3,000 - 3,000 168 3,000
6250 Staff Training 2,000 3,320 3,600 4,236 3,000
6255 Dues & Memberships 800 215 800 290 840
6290 Dept. Contract Services 19,800 21,151 49,400 42,023 39,300 6301 Special Department Expenses 5,700 2,825 7,612 3,586 6,000 6315 Office Supplies - - 50 50 -
6360 Uniforms 2,500 2,434 2,500 4,156 2,500
TOTAL MATERIALS, SUPPLIES & SERVICES 99,300 107,081 172,587 128,682 185,140
CIP & EQUIPMENT
6855 Furniture & Fixtures 738 738
TOTAL CIP & EQUIPMENT - 738 738
EXPENDITURES GRAND TOTAL 2,134,950 1,671,823 1,799,924 1,677,625 1,889,840 NET CHANGE IN POSITION (2,104,950) (1,647,796) (1,765,525) (1,648,035) (1,859,340) 141
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4330 Special Police Services
4416 Live Scan Rolling Fee
Total Revenues
Public Safety - Police
Police Support Services
103043
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
2,000
5,166
2,000
5,000
2,500
2,000 7,166 7,500
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 886,500 225,935 358,200 280,026 418,300 5005 Salaries/Part-Time 165,500 139,725 200,000 140,226 120,000 5015 Overtime 140,000 15,447 50,000 34,823 35,000
5020 Leave Accrual Payout 8,269 3,155
5022 Alternative H&W Payout 3,000 3,000 3,500 1,250 3,300 5023 Signing Bonus Payout 5,064 2,300
5095 Salary Savings (101,416) (13,800) (461,744)
5105 Health Insurance Allocation 243,700 43,721 103,400 62,744 100,100 5110 Life Ins Allocation 900 - 1,100 1,300
5115 Dental Ins Allocation 3,100 3,020 6,500 3,247 6,600 5120 Optical Ins Allocation 2,900 517 1,200 562 1,200
5125 LTD Ins Allocation 1,300 1,700 1,900
5126 STD Ins Allocation 1,100 1,500 1,700
5135 Medicare 12,800 5,740 5,200 6,676 6,100
5141 Employers' PARS/ARS 4,578 - 4,614
5145 Employer CaIPERS Retire NC 189,000 17,881 27,900 21,884 34,400 5159 Employee Medical Opt Out Plan 7,300 1,292
5199 Other Employee Benefits 200 600 300
TOTAL SALARIES & BENEFITS 1,555,884 472,897 749,300 560,499 268,456
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 76,900 46,648 81,900 44,019 70,000 6137 Repair Maint/Equipment 80,500 66,698 110,846 72,377 111,000 6160 Facility Rental 141,000 145,510 153,500 172,350 196,797 6162 Range Training 27,401 20,310 46,000 17,010 35,000
6245 Meetings & Conferences - 112 -
6250 Staff Training 5,219 2,719 3,500 3,408 5,000
6255 Dues & Memberships 200 50 200 200
6290 Dept. Contract Services 37,680 28,324 40,015 10,546 40,015 6301 Special Department Expenses 30,000 22,158 20,000 10,274 26,000 6315 Office Supplies 22 22 89 -
6360 Uniforms 12,000 2,332 7,000 4,237 7,000
6399 Other Supplies - 6,253
TOTAL MATERIALS, SUPPLIES & SERVICES 410,922 334,771 462,961 340,674 491,012
CIP & EQUIPMENT
6840 Machinery & Equipment 12,292 (983)
TOTAL CIP & EQUIPMENT 12,292 (983)
EXPENDITURES GRAND TOTAL 1,979,098 806,685 1,212,261 901,173 759,468 NET CHANGE IN POSITION (1,979,098) (806,685) (1,210,261) (894,007) (751,968) 142
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Safety - Police
Animal Control
103045
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities 64,000 62,538 62,300 62,300 65,415 6280 Animal Control Services 288,000 233,480 336,800 172,940 389,000 TOTAL MATERIALS, SUPPLIES & SERVICES 352,000 296,018 399,100 235,240 454,415 EXPENDITURES GRAND TOTAL 352,000 296,018 399,100 235,240 454,415 NET CHANGE IN POSITION (352,000) (296,018) (399,100) (235,240) (454,415) 143
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4145 Bicycle Licenses
4325 Parking Permit Fees
4326 Towing Fee
4327 Storage Fee
4328 Lien Fee
4330 Special Police Services
4333 Vehicle Impound/Releases
4334 DUI Vehicle Release Fee
4362 AB939 Compliance Report
4405 Veh Code Fines (Moving)
4410 City Ord Fines (Parking)
4751 Sale of Auction Vehicles
Total Revenues
Public Safety - Police
Traffic
103047
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
24,000 19,240 15,000
62,000 66,500 60,000
15,000 13,235 15,000
19,000 20,486 20,000
18,000 19,297 15,000
291 -
84,000 45,700 22,000
290,000 329,682 275,000
2,500 -
2 9,912
18,895
62,370
15,000
46,594
19,951
15,736
27,459
275,000
46,745
10,000
18,500
50,000
15,000
45,000
20,000
17,500
32,500
300,000
512,000 516,931 422,000 537,664 508,500
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 310,400 308,549 151,600 266,185 313,600 5005 Salaries/Part-Time 93,900 30,929 52,000 31,722 40,000 5015 Overtime 30,000 15,898 30,000 14,641 20,000
5020 Leave Accrual Payout - 1,462 - -
5022 Alternative H&W Payout 6,250 6,250 1,600 1,750 3,000 5023 Signing Bonus Payout - 12,241 - - -
5095 Salary Savings (20,700) - (15,055) - -
5105 Health Insurance Allocation 64,500 45,695 22,600 22,502 22,600 5110 Life Ins Allocation 1,000 - 500 - 900
5115 Dental Ins Allocation (900) 3,746 2,700 2,175 2,500 5120 Optical Ins Allocation 700 641 500 563 600
5125 LTD Ins Allocation 1,600 - 700 - 1,200
5126 STD Ins Allocation 1,400 - 600 - 1,200
5135 Medicare 4,400 5,763 2,200 4,773 4,600
5141 Employers' PARS/ARS - 1,160 - 1,190 -
5145 Employer CaIPERS Retire NC 216,800 44,850 13,500 40,815 56,600 5159 Employee Medical Opt Out Plan 12,100 10,062 12,100 15,970 16,900 5170 Sick Leave Buyback 4,200 2,652 - - -
5175 Leave Buyback 6,700 10,197 10,300 - -
5199 Other Employee Benefits 800 - 200 - 200
TOTAL SALARIES & BENEFITS 733,150 500,095 286,045 402,287 483,900
MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment 1,200 - 1,500 - 1,500
6181 Towing Services 39,700 22,866 40,000 28,103 40,000 6182 Lien Services 5,000 3,566 5,000 3,161 2,500
6183 CSUF PD Reimburse Impound Fees 30,000 11,137 20,500 7,383 10,000 6230 Printing & Binding 5,500 8,126 16,000 1,979 9,500
6250 Staff Training 3,000 640 1,000 1,000
6255 Dues & Memberships 200 200 200
6290 Dept. Contract Services 90,335 92,566 114,533 84,239 118,000 6296 Admin Service Fee 4,089
6301 Special Department Expenses 2,000 1,343 2,000 1,700 6320 Books & Periodicals 300 300 300
6360 Uniforms 9,500 1,120 7,000 2,202 7,000
TOTAL MATERIALS, SUPPLIES & SERVICES 186,735 141,364 208,033 131,156 191,700 EXPENDITURES GRAND TOTAL 919,885 641,459 494,078 533,442 675,600 NET CHANGE IN POSITION (407,885) (124,527) (72,078) 4,221 (167,100) 144
PLACENTIA
Rich Heritage, Bright Future
PUBLIC WORKS DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
145
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4155 Encroachment Permits
4172 Transportation Permit
4310 Engineering Fees
4399 Other Charges for Service
4710 Reimbursements/Other Revenue
Total Revenues
TRANSFERS IN
7017 Transfer In From Gas Tax
TOTAL TRANSFERS
GRAND TOTAL RESOURCES
Public Works
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
209,529
5,221
256,129
146,171
540
225,000
5,000
250,000
200,000
225,000
5,198
250,000
200,000
225,000
6,000
170,000
200,000
617,590 680,000 680,198 601,000
532,880 532,880 673,700
532,880 532,880 673,700
617,590 1,212,880 1,213,078 1,274,700
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,014,950 1,426,707 1,581,000 1,453,705 1,582,500 5005 Salaries/Part-Time 196,172 138,043 295,400 158,566 250,000 5015 Overtime 67,554 56,965 19,500 75,055 75,000
5020 Leave Accrual Payout 11,785 5,720 14,336
5022 Alternative H&W Payout 16,000 19,988 15,200 10,725 10,400 5023 Signing Bonus Payout 40,267
5095 Salary Savings (28,320)
5105 Health Insurance Allocation 282,326 339,276 394,500 346,329 346,100 5110 Life Ins Allocation 4,000 4,100
5115 Dental Ins Allocation 17,786 20,334 23,500 17,663 21,200 5120 Optical Ins Allocation 3,935 4,265 5,100 3,576 4,500 5125 LTD Ins Allocation 6,700 6,900
5126 STD Ins Allocation 6,100 6,400
5135 Medicare 23,155 25,099 22,700 25,189 23,300
5141 Employers' PARS/ARS 18,963 18,380 13,800 19,616 14,800 5145 Employer CaIPERS Retire NC 119,911 130,910 140,700 130,243 156,900 5159 Employee Medical Opt Out Plan 14,892 3,754 3,800 5,817 7,700 5175 Leave Buyback 49,333 35,585 27,900 19,303
5199 Other Employee Benefits - 10,100 10,900
5500 Contra - Salaries (540,760)
TOTAL SALARIES & BENEFITS 1,985,609 1,724,534 2,541,680 2,280,123 2,520,700 146
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6017 Special Studies
6099 Professional Services
6115 Landscaping
6116 Tree Maintenance
6127 Alarm Monitoring
6130 Repair & Maint/Facilities
6132 Repair & Maintenance/Streets
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6138 Repairs - Electronic Devices
6170 Equipment & Tool Rental
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6255 Dues & Memberships
6257 Licenses & Permits
6285 Hazardous Materials Disposal
6290 Dept. Contract Services
6301 Special Department Expenses
6305 Traffic Control Devices
6310 Street Signs
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6999 Other Expenditure
Public Works
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
7,346 17,665
6,000
2,041
198,105 421,492 579,400 330,267
337,259 69,959 62,000 52,470
86,789 120,222 130,000 126,572
9,020 4,320 9,600 9,536
181,223 173,678 247,286 268,563
0 13,092 12,900 1,751
127,580 138,919 99,500 97,860
52 11,793 10,500 1,500 11,000
11,163 5,196 20,000 10,303 15,000
108 -
1,390 5,647 28,000 19,936 24,500
950 40 1,200 296 500
176 117 400 301 400
496
2,534 11,754 9,400 13,493 11,300
2,894 3,433 4,260 2,874 4,610
107,566 108,458 110,000 114,860 130,904
4,270 5,520 4,500 2,366 4,500
265,538 316,148 326,600 211,971 299,200
96,809 120,674 110,748 121,508 120,000
378 2,100 1,986 5,000
0 17,822 28,973 28,316 30,000
2,496 1,855 3,000 2,346 2,300
119 650 600
154 200 25
150,956 192,993 305,000 278,392 305,000
3,187 4,074 4,200 3,749 3,000
(69)
12,039 10,805 10,000 10,041
120
7,650 3,041 14,000 13,933 16,756
16 5,137 -
59 9,761 10,000 22,300 22,208 24,000
45,000
55,000
579,900
62,000
130,000
10,000
208,500
36,000
130,000
TOTAL MATERIALS, SUPPLIES & SERVICES 1,626,974
147
1,789,743 2,162,667
1,755,379 2,264,370
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
CIP & EQUIPMENT
6364 Computer Hardware
Public Works
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
341
6740 Infrastructure - Streets - 7,140 -
6840 Machinery & Equipment - 6,415 30,625 23,899
6855 Furniture & Fixtures - 1,132 23,693 25,231 10,000
TOTAL CIP & EQUIPMENT - 14,688 54,318 49,471 10,000
EXPENDITURES GRAND TOTAL 3,805,915 3,528,964 4,758,665 4,084,973 4,795,070 NET CHANGE IN POSITION (3,805,915) (2,911,375) (3,545,785) (2,871,895) (3,520,370) 148
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Works
Public Works Administration
103550
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 94,000 223,445
5015 Overtime - 40
5020 Leave Accrual Payout - 458
5022 Alternative H&W Payout 2,425 2,425 3,200
5023 Signing Bonus Payout 5,295 -
5105 Health Insurance Allocation 24,300 19,027 23,300 23,044 23,300 5110 Life Ins Allocation 700 - 300 400
5115 Dental Ins Allocation 2,900 1,402 1,800 1,320 1,800 5120 Optical Ins Allocation 300 274 400 259 400
5125 LTD Ins Allocation 800 800 900
5126 STD Ins Allocation 900 900 900
5135 Medicare 1,300 3,715 3,500 3,628 3,800
5141 Employers' PARS/ARS 4,100 13,293 13,800 13,578 14,800 5145 Employer CaIPERS Retire NC 8,000 18,692 21,100 20,099 26,700 5159 Employee Medical Opt Out Plan 3,800 3,754 3,800 3,749 3,800 5175 Leave Buyback 5,900 16,630 12,800 12,319 -
5199 Other Employee Benefits 6,700 6,700 - 6,700
272,500
233,110 261,500
197 1,000
1,583 1,400
TOTAL SALARIES & BENEFITS 117,317 308,451 364,900 312,887 347,400
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 10,125 9,695
6017 Special Studies -
6099 Professional Services 17,300 46,253 39,000 38,787
6225 Advertising/Promotional 40 40 296
6230 Printing & Binding 300 117 400 301
6235 Travel - 496
6245 Meetings & Conferences 7,500 11,579 8,600 12,728
6255 Dues & Memberships 3,455 2,654 2,720 1,589
6257 Licenses & Permits - 1,500 3,000
6301 Special Department Expenses - 551
6315 Office Supplies 1,500 1,329 1,500 1,853
6320 Books & Periodicals 856 650 600
6325 Postage 200 200 25
6355 Small Furniture & Fixture - 462
6360 Uniforms - 37
6365 Computer Software - 120
6401 Community Programs - 59
15,000
500
400
9,000
2,720
3,000
1,800
TOTAL MATERIALS, SUPPLIES & SERVICES 41,276 73,024 54,520 59,596 32,420
CIP & EQUIPMENT
6364 Computer Hardware - 332 -
6840 Machinery & Equipment 4,200 5,398 - -
6855 Furniture & Fixtures 1,734 1,132 - -
TOTAL CIP & EQUIPMENT 5,934 6,531 - 332 -
EXPENDITURES GRAND TOTAL 164,527 388,006 419,420 372,814 379,820 NET CHANGE IN POSITION (164,527) (388,006) (419,420) (372,814) (379,820) 149
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4155 Encroachment Permits
4172 Transportation Permit
4310 Engineering Fees
4399 Other Charges for Service
Total Revenues
Public Works
Public Works Engineering
103551
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
145,000
5,000
160,000
100,000
209,529
5,221
256,129
146,171
225,000
5,000
250,000
200,000
225,000
5,198
250,000
200,000
225,000
6,000
170,000
200,000
410,000 617,050 680,000 680,198 601,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 240,600 228,809 242,900 227,933 104,300 5005 Salaries/Part-Time 2,217 - -
5015 Overtime 562 1,017 1,500
5022 Alternative H&W Payout 2,313 2,313 400 1,888 1,300 5023 Signing Bonus Payout - 6,960 - -
5105 Health Insurance Allocation 50,400 43,134 64,200 43,718 28,600 5110 Life Ins Allocation 700 - 700 - 300
5115 Dental Ins Allocation 3,400 3,247 3,500 2,734 1,900 5120 Optical Ins Allocation 700 590 800 488 400
5125 LTD Ins Allocation 1,000 1,000 500
5126 STD Ins Allocation 1,000 1,000 500
5135 Medicare 3,500 3,503 3,600 3,352 1,600
5145 Employer CaIPERS Retire NC 18,700 17,456 18,200 16,962 8,100 5199 Other Employee Benefits 1,000 1,000 100
TOTAL SALARIES & BENEFITS 315,713
MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
308,791 337,300
298,090 149,100
40,000
6099 Professional Services 221,158 191,754 220,000 125,681 200,000 6225 Advertising/Promotional 1,200
6245 Meetings & Conferences - 260 1,500
6255 Dues & Memberships 400 500 785 650
6290 Dept. Contract Services 45,600 78,877 75,000 1,050 75,000 6365 Computer Software 2,900 2,921 4,900 4,833 6,756
6399 Other Supplies 474
TOTAL MATERIALS, SUPPLIES & SERVICES 270,058 273,551 301,600 133,083 323,906 EXPENDITURES GRAND TOTAL 585,771 582,342 638,900 431,173 473,006 NET CHANGE IN POSITION (175,771) 34,708 41,100 249,025 127,994 150
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4710 Reimbursements/Other Revenue
Public Works
Public Works Tranportation
103590
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
335
Total Revenues 20,335
335
335
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 122,400 123,593 129,200 126,097 141,800 5020 Leave Accrual Payout - 849 - - -
5022 Alternative H&W Payout 250 250 1,300 750 300
5023 Signing Bonus Payout - 3,365 - - -
5105 Health Insurance Allocation 22,600 22,309 22,600 22,345 22,600 5110 Life Ins Allocation 400 - 400 - 500
5115 Dental Ins Allocation 1,600 1,541 1,600 1,284 1,600 5120 Optical Ins Allocation 300 276 300 230 300
5125 LTD Ins Allocation 500 - 500 - 500
5126 STD Ins Allocation 500 - 500 - 600
5135 Medicare 1,800 1,861 1,900 1,837 2,100
5145 Employer CaIPERS Retire NC 9,500 9,306 9,700 9,356 10,900 5199 Other Employee Benefits 1,000 - 1,000 - 1,000
TOTAL SALARIES & BENEFITS 156,650 163,350 169,000 161,898 182,200
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 23,553 7,970 6,000 2,041 45,000 6099 Professional Services 130,943 118,005 151,000 77,446 151,000 6245 Meetings & Conferences 300 175 800 415 800
6255 Dues & Memberships 300 779 840 25 840
6290 Dept. Contract Services 72,160 72,160 40,000 32,898 40,000 6365 Computer Software 9,000 - 9,100 9,100 10,000
TOTAL MATERIALS, SUPPLIES & SERVICES 236,255 199,089 207,740 121,924 247,640 EXPENDITURES GRAND TOTAL 392,905 362,439 376,740 283,822 429,840 NET CHANGE IN POSITION (372,570) (362,104) (376,740) (283,822) (429,840) 151
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Works
Environmental Services
103593
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 41,730 65,480 81,000 21,110 140,000 6255 Dues & Memberships 200 200 459 400
6257 Licenses & Permits 100,000 100,510 103,500 109,141 119,804 6315 Office Supplies 500 30 500 500
TOTAL MATERIALS, SUPPLIES & SERVICES 142,430 166,020 185,200 130,710 260,704 EXPENDITURES GRAND TOTAL 142,430 166,020 185,200 130,710 260,704 NET CHANGE IN POSITION (142,430) (166,020) (185,200) (130,710) (260,704) 152
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Works
Maintenance Services Admin
103650
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 275,200 275,558
5005 Salaries/Part-Time 24,200 10,836
5015 Overtime 16,800 11,756
5020 Leave Accrual Payout - 1,666
5022 Alternative H&W Payout 5,375 5,375
5023 Signing Bonus Payout - 7,938
5095 Salary Savings (11,700) - (8,900)
5105 Health Insurance Allocation 79,000 75,597 79,000 74,447 93,500 5110 Life Ins Allocation 700 - 700 - 900
5115 Dental Ins Allocation 5,300 5,151 4,200 4,381 6,800 5120 Optical Ins Allocation 1,000 907 1,000 782 1,200
5125 LTD Ins Allocation 1,300 - 1,300 - 1,600
5126 STD Ins Allocation 1,100 - 1,100 - 1,400
5135 Medicare 4,000 4,699 4,100 4,479 5,300
5141 Employers' PARS/ARS - 406 - 482 -
5145 Employer CaIPERS Retire NC 27,000 26,563 27,100 24,601 36,600 5159 Employee Medical Opt Out Plan - - - 2,068 3,900
5175 Leave Buyback 7,700 11,731 8,600 4,574 -
5199 Other Employee Benefits 900 - 900 - 2,500
282,100
29,300
2,900
256,626 364,800
12,855 29,500
16,198 18,000
14,104 -
1,825 1,800
TOTAL SALARIES & BENEFITS 438,875 438,182 433,400 417,421 567,800
MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses - 105 - - -
6315 Office Supplies 900 496 1,000 406 -
6360 Uniforms 11,271 10,768 10,000 8,303 -
TOTAL MATERIALS, SUPPLIES & SERVICES 12,171 11,369 11,000 8,709 - EXPENDITURES GRAND TOTAL 451,046 449,551 444,400 426,129 567,800 NET CHANGE IN POSITION (451,046) (449,551) (444,400) (426,129) (567,800) 153
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Works
Maint Svcs Street Maint
103652
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
TRANSFERS IN
7017 Transfer In From Gas Tax - - 532,880
TOTAL TRANSFERS - - 532,880
GRAND TOTAL RESOURCES 532,880
532,880
532,880
532,880
673,700
673,700
673,700
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 181,000 241,961 250,000 217,254 214,800 5005 Salaries/Part-Time 142,500 86,625 141,900 93,045 150,000 5015 Overtime 12,000 25,920 30,889 28,000
5020 Leave Accrual Payout - 2,253
5022 Alternative H&W Payout 4,625 4,625 2,500 2,925 1,600 5023 Signing Bonus Payout - 6,915
5095 Salary Savings (13,600) (10,220)
5105 Health Insurance Allocation 43,800 69,566 72,300 64,494 58,400 5110 Life Ins Allocation 600 600 - 500
5115 Dental Ins Allocation 1,100 1,813 4,400 1,354 1,200 5120 Optical Ins Allocation 500 873 900 658 700
5125 LTD Ins Allocation 1,100 1,200 1,000
5126 STD Ins Allocation 1,000 1,000 900
5135 Medicare 2,600 5,443 3,700 5,024 3,200
5141 Employers' PARS/ARS 3,243 3,489 -
5145 Employer CaIPERS Retire NC 130,300 25,600 25,800 22,708 26,800 5175 Leave Buyback 9,545 7,224 6,500 2,410 -
5199 Other Employee Benefits 200 200 200
5500 Contra - Salaries (540,760)
TOTAL SALARIES & BENEFITS 520,525 (58,700) 500,780 444,251 487,300
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 55,900 88,400 67,243 88,900
6130 Repair & Maint/Facilities - 166 3,252 5,967
6132 Repair & Maintenance/Streets 32,085 13,092 12,000 1,751 36,000 6136 Software Maintenance 1,500 1,500 -
6170 Equipment & Tool Rental 8,000 3,823 10,500 4,001 14,500 6255 Dues & Memberships - 16 -
6301 Special Department Expenses 39,400 37,967 36,748 37,857 40,000 6305 Traffic Control Devices 2,100 378 2,100 1,986 5,000 6310 Street Signs 15,000 17,247 25,500 24,843 30,000
6350 Small Tools/Equipment 182
6360 Uniforms - 1,533 -
6361 Personal Protection Equipment - 120 -
6366 Web Based Service/Subcriptions 16 -
6399 Other Supplies - 1,541
TOTAL MATERIALS, SUPPLIES & SERVICES 153,985 74,172 178,500 147,056 214,400 EXPENDITURES GRAND TOTAL 674,510 15,472 679,280 591,307 701,700 NET CHANGE IN POSITION (674,510) (15,472) (146,400) (58,427) (28,000) 154
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Works
Maint Svcs Facilities Maint
103654
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 171,200 218,740
5005 Salaries/Part-Time 22,000 34,932
5015 Overtime 15,800 17,245
5020 Leave Accrual Payout - 384
5022 Alternative H&W Payout 3,750 3,750 4,000
5023 Signing Bonus Payout - 6,265 -
5095 Salary Savings (10,600) - (9,200)
5105 Health Insurance Allocation 69,300 68,182 88,000 73,413 5110 Life Ins Allocation 700 - 900 -
5115 Dental Ins Allocation 600 4,673 4,900 4,021
5120 Optical Ins Allocation 600 816 1,100 701
5125 LTD Ins Allocation 1,000 - 1,300 -
5126 STD Ins Allocation 900 - 1,100 -
5135 Medicare 1,700 4,077 4,100 5,140
5141 Employers' PARS/ARS - 1,310 - 2,067
5145 Employer CaIPERS Retire NC 116,400 22,576 27,300 25,687 5199 Other Employee Benefits 200 - 200 -
TOTAL SALARIES & BENEFITS 398,650 382,950 545,800 465,713 280,400
124,200
17,500
274,890
52,666
25,642
232
1,255
MATERIALS, SUPPLIES & SERVICES
6127 Alarm Monitoring 18,000 4,320 9,600 9,536
6130 Repair & Maint/Facilities 140,910 141,147 191,407 213,173 6134 Vehicle Repair & Maintenance - 349 - 1,470
6135 Repair/Maint Off Furn & Eqp - - - 52
6137 Repair Maint/Equipment 11,000 4,437 10,000 4,093
6138 Repairs - Electronic Devices - - - 108
6170 Equipment & Tool Rental 500 1,552 17,500 15,935
6257 Licenses & Permits 4,000 5,058 2,500 2,719
6290 Dept. Contract Services 93,600 95,952 130,200 104,599 6301 Special Department Expenses 50,050 51,666 36,000 45,523 6310 Street Signs - 575
6315 Office Supplies - - - 87
6350 Small Tools/Equipment 500 1,502 2,700 2,165
6355 Small Furniture & Fixture - - - (531)
6360 Uniforms - - - 175
6399 Other Supplies - - - 2,896
6999 Other Expenditure 10,000 10,000 22,300 22,208
TOTAL MATERIALS, SUPPLIES & SERVICES 328,560 316,558 422,207 362,600
70,500
25,000
3,500
74,600
1,100
4,800
900
1,700
1,500
5,300
34,400
300
586,200
10,000
175,000
5,000
10,000
5,100
100,000
40,000
24,000
424,206 369,100
CIP & EQUIPMENT
6364 Computer Hardware - - - 10
6740 Infrastructure - Streets 7,140 7,140
6855 Furniture & Fixtures 23,693 25,231 10,000
TOTAL CIP & EQUIPMENT 7,140 7,140 23,693 25,241 10,000
EXPENDITURES GRAND TOTAL 734,350 706,648 991,700 915,160 965,300 NET CHANGE IN POSITION (734,350) (706,648) (991,700) (915,160) (965,300) 155
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
MATERIALS, SUPPLIES & SERVICES
6115 Landscaping
6116 Tree Maintenance
6130 Repair & Maint/Facilities
6132 Repair & Maintenance/Streets
6137 Repair Maint/Equipment
6170 Equipment & Tool Rental
6245 Meetings & Conferences
6290 Dept. Contract Services
6301 Special Department Expenses
6310 Street Signs
6350 Small Tools/Equipment
6360 Uniforms
6399 Other Supplies
Public Works
Maint Svcs Park Maint
103655
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
70,327
85,000
33,500
69,959
120,222
32,135
1,189 272
71,915
13,673
69,159
12,550
62,000
130,000
52,627
900
81,400
15,000
3,473
52,470
126,572
49,274
208
90 71,175
16,007
3,473
189
30 179
62,000
130,000
33,500
84,200
17,000
TOTAL MATERIALS, SUPPLIES & SERVICES 276,504 304,297 345,400 319,667 326,700
CIP & EQUIPMENT
6840 Machinery & Equipment 1,500 1,017 15,000 7,209 -
TOTAL CIP & EQUIPMENT 1,500 1,017 15,000 7,209 -
EXPENDITURES GRAND TOTAL 278,004 305,314 360,400 326,876 326,700 NET CHANGE IN POSITION (278,004) (305,314) (360,400) (326,876) (326,700) 156
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
TOTAL SALARIES & BENEFITS
MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6136 Software Maintenance
6137 Repair Maint/Equipment
6257 Licenses & Permits
6285 Hazardous Materials Disposal
6301 Special Department Expenses
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6399 Other Supplies
Public Works
Maint Svcs Fleet Operations
103658
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
63,100 114,602 12 3, 900
33,200 3,434
1,200 1,442 2,000 1,113
110
1,250 1,250 900 500 500
3,529
15,600 41,462 45,100 44,868 45,100
400 - 400 - 400
100 2,508 3,100 2,568 3,100
200 529 600 460 600
600 - 600 - 700
500 - 500 - 600
900 1,801 1,800 1,729 2,000
128 - - 46,300 10,716 11,500 10,831 13,400
100 - 100 - 100
117,795
132,700
1,500
160,250 181,511
230
122,137 138,569
10,294 10,293
(4,000) 760
3,000 2,890
4,433 5,520
22,768 17,835
220,961 192,993
2,400 2,572
190,500
99,500
10,500
10,000
2,500
4,500
23,000
305,000
1,500
179,864 200,700
96,390 130,000
1,500 11,000
6,002 10,000
3,000
2,366 4,500
22,121 23,000
278,392 305,000
1,212 3,000
47 TOTAL MATERIALS, SUPPLIES & SERVICES 382,292 371,662 456,500 408,030 489,500
CIP & EQUIPMENT
6840 Machinery & Equipment - - 15,625 16,689 -
TOTAL CIP & EQUIPMENT - - 15,625 16,689 -
EXPENDITURES GRAND TOTAL 542,542 553,173 662,625 604,584 690,200 NET CHANGE IN POSITION (542,542) (553,173) (662,625) (604,584) (690,200) 157
r7i r
PLACENTIA
Rich Heritage, Bright Future
CAPITAL IMPROVEMENT
PROGRAM
General Fund Budget
FISCAL YEAR 2023-24
158
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next five years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways.
Capital Projects
Each year as part of the budget process, the CIP is reviewed and updated to ensure the City's priorities and needs have not changed from the prior year, and to confirm there is sufficient revenue to support the projects planned.
Funding for capital projects is appropriated
within the current fiscal year budget. For any
multi-year projects that are not completed at
fiscal year-end, a continuing appropriation for
the unspent balance will be carried over into
the following year's budget. In general, the CIP
budget provides funding for infrastructure
construction and rehabilitation, while the
operating budget and other special funds
provide funding for routine infrastructure
maintenance.
In addition to capital projects identified in the Capital Improvement Program, the city is working towards developing a ten-year replacement or maintenance schedule for all city assets related to government buildings; equipment, tools, office furniture; information technology; and rolling fleet so it can forecast and plan for future funding needs. An annual review and update of the City's needs has been completed and the Fiscal Year 2023-24 budget includes funding for those capital replacement items that need to be purchased. Capital Equipment includes for police and public works staff vehicles, park amenities such as benches, trash cans and picnic tables, playground replacement, fire station roof repairs, and other smaller items citywide.
In addition, larger studies including an IT Strategic Plan, Citywide Communications Plan as well as Facility
Condition Assessment and Maintenance Plan are
supported in the proposed budget as well.
Included in Information technology will be the regular
change out of older computer workstations, printers.
159
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4240 Intergovernmental - CalTrans
4710 Reimbursements/Other Revenue
General Fund
Capital Projects
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year
End Estimates
FY23-24
Proposed
51,325
600,000
600,000
Total Revenues 51,325 600,000 600,000
TRANSFERS IN
7083 Transfer in from Hamer Island - - 695,993 -
TOTAL TRANSFERS 30,000 - 695,993 -
GRAND TOTAL RESOURCES 30,000 51,325 1,295,993 600,000
CIP & EQUIPMENT
6185 Construction Services 151,831 181,099 - - -
6364 Computer Hardware - - 695,975 695,975 -
6730 Improvements Othr Thn Bldgs - - 600,000 600,000 -
6740 Infrastructure - Streets - - 100,000 100,000 700,000 6750 Infrastructure - Sewer - 612,061 3,245,517 3,245,517 - 6760 Infrastructure - Parks - 1,516 - - 54,280
6770 Infrastructure - Major Studies - 41,902 358,098 358,098 400,000 6840 Machinery & Equipment 229,910 91,162 139,006 139,006 - 6842 Vehicles 96,449 41,942 102,650 147,367 175,000
6850 Building & Facilities - 218,849 7,374,239 7,373,435 2,805,000 TOTAL CIP & EQUIPMENT 478,190 1,188,531 12,615,484 12,659,398 4,134,280 EXPENDITURES GRAND TOTAL 479,418 1,188,531 12,615,484 12,659,398 4,134,280 NET CHANGE IN POSITION (449,418) (1,137,206) (11,319,491) (12,059,398) (4,134,280) 160
Citywide Parks & Citywide Technology
Carryover/ Hamer Island SB 1/ Gas Tax- Measure M Rec Impact Fee Traffic Impact Impact Fees New Project Project Total Amount General Fund (0010) Measure U (0079) (0084) RMRA (0060) Gas Tax (0017) (0018) (0063) Fee (0065) (0075) C IFY 2021-22 Roadway Rehab Project $ 2,292,623 $ 253,217 $ 1,162,375 $ 272,900 $ 604,131 C ICaltrans Public Art Projects $ 285,000 $ 285,000
C IFY 2022-23 Roadway Rehab Design $ 142,518 $ 28,504
C IFY 2022-23 Concrete Repair Program $ 80,000 $ 80,000 Bastanchury Road Landscaped Median Renovation Project Phase 1 - City Limit C to Placentia Avenue $ 36,845 $ 36,845
C Yorba Linda Boulevard Landscaped Median Renovation Project $ 11,845 $ 11,845 C Urban Forest Tree Planting Project $ 120,000 $ 120,000 C Golden Avenue Bridge Replacement Project $ 3,197,693 $ 2,777,534 $ 23,600 $ 360,849 $ 35,710 C Alta Vista/Rose Median and Parkway Landscape Improvements $ 100,000 $ 100,000 N Crowther Avenue Street Resurfacing Project $ 250,000
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City Limit to Placentia Avenue $ 63,155 $ 63,155
Yorba Linda Boulevard Landscaped Median Renovation Project $ 63,155 $ 63,155 FY 2022-23 Roadway Rehab Construction $ 5,400,000 $ 3,000,000 $ 1,000,000 $ 800,000 $ 600,000 Citywide Sidewalk Repair Program $ 150,000 $ 150,000
City General Wayfindin9 Signage (No Monument or Gantiy Signs) $ 200,000 $ 200,000 City Intersection Streef Name Sign Replacement (Wayfinding) $ 500,000 $ 500,000 Total Streets & Streetscapes
$ 12,892,834 $ 4,115,751 $ 4,619,479 $ 120,000 $ 1,633,749 $ 800,000 $ 1,239,841 $ $ $ Orangethorpe Traffic Signal Synchronization Project $ 84,172 BCIP Atwood Recreation Trail Prelim Design and Environmental Clearance $ 52,849 Rose/Tustin Traffic Signal Synchronization Project $ 103,000 Imperial Highway Traffic Signal Synchronization Project $ 25,000 Chapman/Malvern Traffic Signal Synchronization Project $ 45,638 HSIP Cycle 9 Traffic Safety Project $ 608,315 $ 608,315 Crowther Avenue Parking Lot Improvement Project $ 188,115 TOD Traffic Mitigation Improvement Project $ 300,000
Opticom Traffic Signal Preemption Devices - 9 intersections $ 110,000 Traffic Signal Back -Up Batteries $ 25,000
Total Traffic and Transportation Ops $ 1,542,089 $ 608,315 $ $ 50,000 $ 8,000
$ 50,000
110,000
$ 25,000
$ $ - $
s0,000
$ 193,000 $
C 10Id Town Sewer Rehabilitation Project
Total Sewer
1,200,000 I I
1,200,000 $ - $ - $ - $ - $ - $ - $ - $
161
Citywide Parks & Citywide Technology
Carryover/ Hamer Island SB 1/ Gas Tax- Measure M Rec Impact Fee Traffic Impact Impact Fees New Project Project Total Amount General Fund (0010) Measure U (0079) (0084) RMRA (0060) Gas Tax (0017) (0018) (0063) Fee (0065) (0075) C IStorm Dram Master Plan
Total Storm Drain
I$
110,065 I 1$ 110,065
110,065 $ $ 110,065 $ - $ - $ - $
Powell Building Improvement Project $ 208,837
Civic Center EV Charging Stations $ 137,000
Backs Community Center Multi -Purpose Room Renovation Project $ 140,800 Refurbish PD Watch Commander Office $ 1,233 $ 1,233
City Hall/Police Station Interior Modernization Design 6 150,000 $ 150,000 City Hall and Police Station HVAC, Solar and Roof Improvement Project - Design $ 125,344 $ 125,344
Main Street Parking Lot Improvement Project $ 501,250 $ 89,900 $ 411,350 Senior/Community Center A&E Design $ 598,474 $ 598,474
Placentia Public Safety Center $ 5,208,817 $ 5,208,817
Refurbish Police Chief Admin Conference Room $ 41,681 $ 41,681 Refurbish PD Jail Booking Area $ 40,000 $ 40,000
Refurbish PD Report Writing Room $ 25,000 $ 25,000
City Hall/PD Interior Lighting Improvements $ 27,416 $ 27,416 Whitten Center Parking Lot Improvement Project $ 140,291 Admin Office Improvement Project $ 30,000 $ 30,000
Refurbish PD Traffic Bureau Work Area $ 25,000
Refurbish PD Armory 6 25,000
Replace PD Parking Lot Gates and Motors 6 50,000
Refurbish PD Motor Barn $ 25,000
Whitten Center Flooring Improvement Project 6 50,000 $ 50,000 Civic Center EV Charging Stations $ 227,000
Senior/Community Center A&E Design Completion $ 1,100,000 $ 600,000 $ - Admin Office Improvement Project $ 180,000 $ 180,000
EOC office space renovation $ 25,000 $ 25,000
Fire Stations Roof Replacement Project $ 250,000 $ - $ 250,000 $ 140,800
Total City Buildings and Facilities $ 9,333,143 $ 6,97Z535 $ 876,620 $ $ $ $ $ 140,800 $ Purchase New Desktop Computers for Police Department
Bitech Finance System Upgrade Phase B
Citywide Document Digitization Project
Desktop Computer Replacement Program
City Facilities Server/Network Upgrades
Total Technology
$ 50,000 $ 50,000
$ 70,975 $ 70,975
$ 71,385
$ 75,000 $ 75,000
$ 50,000 $ 50,000
$ 317360 $ $ 745,975 $
Playground Equipment Replacement $ 675,000 $ 600,000
Paint Backs Building Rooms 6&7 $ 10,000 $ 10,000
Replace Park Benches $ 43,954 $ 43,954
Playground Resurfacing Various Parks $ 150,000
McFadden Park Pergola Replacement Project $ 50,000
Koch Park Picnic Shelter Replacement Project $ 100,000
Replace Carpet at Backs Building Rooms 6&7 $ 10,000 $ 10,000 162
$ 71,385
$ $ $ $ $ 71,385
Citywide Parks & Citywide Technology
Carryover/ Hamer Island SB 1/ Gas Tax- Measure M Rec Impact Fee Traffic Impact Impact Fees New Project Project Total Amount General Fund (0010) Measure U (0079) (0084) RMRA (0060) Gas Tax (0017) (0018) (0063) Fee (0065) (0075) C Playground Equipment Replacement $ 300,000
C Playground Shade Sails $ 45,000
C Replace Park Benches $ 81,000
C Handball Courts Resurfacing $ 30,000 $ 30,000
C Replace Park BBQs $ 10,000 $ 10,000
C Replace Park Picnic Tables $ 49,500 $ 49,500
C Replace Park Trash Cans $ 43,620 $ 43,620
C Replace Park Drinking Fountains $ 50,000 $ 50,000
C Gomez Park Landscape Improvement Project $ 25,000 $ 25,000 C Koch Park Playground Improvement Project Phase II $ 600,000 $ 600,000 C Jaycee Parkette Improvement Project $ 610,000
C Parque del Arroyo Verde Renovation Project $ 1,329,921 $ 13,061 $ 1,316,860 C La Placita Parkette Improvement Project $ 427,608
N Tuffree Park Sidewalk Replacement Project $ 54,280 $ 54,280 N Gomez Park and Playground Renovation Project $ 600,000 $ 600,000 N Tuffree Park Sports Fields Lights $ 185,000 $ 185,000 N Koch Park Sidewalk Replacement Project $ 50,000 $ 50,000 Total Parks $ 5,529,882 $ 54,280 $ 2,732,085 $ $ $ $ $ 1,396,860 $ - $ 142,770 C
N
N
C
C
C
C
C
C
C
N
N
N
N
Fire F250 Truck
IPD Patrol Units Replacement (7)
IPW Light Duty Truck Replacment (2)
$ 70,649
$ 175,000
$ 90,000
$ 175,000
$ 70,649
$ 90,000
Total Vehic/es and Equipment
$ 335,649 $ 175,000 $ 160,649 $ $ $ $ $ - $
Housing Element Update $ 23,000
Chapman Corridor Revitalization Plan $ 171,404
Adoption of CEQA Guidelines w/VMT Guidelines $ 20,000
Citywide Wayfinding Signage Program Design $ 19,811
EFID Design $ 686,895 $ 347,818 $ 339,077
Hazard Mitigation Plan $ 83,100 $ 83,100
Caltrans Sustainable Active Transportation Plan $ 25,000 $ 25,000 ADA Transition Plan $ 150,000 $ 150,000 $
IT Strategic Plan & Smart City Master Plan $ 100,000 $ 100,000 PW Maintenance Master Plan & Condition Assessment $ 100,000 $ 100,000 Communications/Marketing Strategic Plan $ 50,000 $ 50,000 Total Major Studies $ 1,429,210 $ 74Z818 $ 422,177 3 - $ - $ - $ - $ - $ 25,000 $ Tota/A//Projects $ 32,690,232 $ 12,678,699 $ 9,167,109 $ 120,000 $ 1,633,749 $ 800,000 $ 1,289,841 $ 1,53Z660 $ 218,000 $ 214,155 163
Carryover/
New Project Project
Total Amount
C IFY 2021-22 Roadway Rehab Project $ 2,292,623
C ICaltrans Public Art Projects $ 285,000
C IFY 2022-23 Roadway Rehab Design $ 142,518
C IFY 2022-23 Concrete Repair Program $ 80,000
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City Limit C to Placentia Avenue $ 36,845
C Yorba Linda Boulevard Landscaped Median Renovation Project $ 11,845 C Urban Forest Tree Planting Project $ 120,000
C Golden Avenue Bridge Replacement Project $ 3,197,693
C Alta Vista/Rose Median and Parkway Landscape Improvements $ 100,000 N Crowther Avenue Street Resurfacing Project $ 250,000
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City Limit N to Placentia Avenue $ 63,155
N Yorba Linda Boulevard Landscaped Median Renovation Project $ 63,155 N IFY 2022-23 Roadway Rehab Construction $ 5,400,000
N Citywide Sidewalk Repair Program $ 150,000
N City General Wayfinding Signage (No Monument or Gantry Signs) $ 200,000 N City Intersection Street Name Sign Replacement (Wayfinding) $ 500,000 Citywide Public General Plan TOD Asset Sewer
Safety Impact Quimby In -Lieu Update Fee Streetscape TOD Traffic Forfeiture Maintenance AB 2766 Misc. Grants Fee (0067) (0069) (0074) Impact Fee Impact Fee Fund CDBG (0030) (0048) (0019) (0050) $ 250,000
$ 114,014
Tota/ Streets & Streetscapes
$ 12,892,834 $
$ $ 250,000 $ $ $ $ $ $ 114,014
C Orangethorpe Traffic Signal Synchronization Project $ C BCIP Atwood Recreation Trail Prelim Design and Environmental Clearance $ C Rose/Tustin Traffic Signal Synchronization Project $
C Imperial Highway Traffic Signal Synchronization Project $ C Chapman/Malvern Traffic Signal Synchronization Project $ C HSIP Cycle 9 Traffic Safety Project $
C Crowther Avenue Parking Lot Improvement Project $
N TOD Traffic Mitigation Improvement Project $
N Opticom Traffic Signal Preemption Devices - 9 intersections $ N Traffic Signal Back -Up Batteries $
Total Traffic and Transportation Ops $
C 10Id Town Sewer Rehabilitation Project 1 $
Total Sewer $
84,172 $ 22,000
52,849 $ 9,722 $ 43,127
103,000 $ 53,000
25,000 $ 25,000
45,638 $ 45,638
608,315
188,115 $ 188,115
300,000 $ 300,000
110,000
25,000
1,542,089 $ - $ 9,722 $ 188,115 $ 300,000 $ - $ - $ 145,638 $ 43,127 1,200,000 I 1 1 1 1 1 1$
1,200,000 $ - $ - $ - $
164
1,200,000
1,200,000
Citywide Public General Plan TOD Asset Sewer
Carryover/ Safety Impact Quimby In -Lieu Update Fee Streetscape TOD Traffic Forfeiture Maintenance AB 2766 Misc. Grants New Project Project Total Amount Fee (0067) (0069) (0074) Impact Fee Impact Fee Fund CDBG (0030) (0048) (0019) (0050) C 'Storm Drain Master Plan
Total Storm Dra/n
I5
$
110,065 I
110,065 $ $ - $ - $ $
'Powell Building Improvement Project $ 208,837
'Civic Center EV Charging Stations $ 137,000
'Backs Community Center Multi -Purpose Room Renovation Project $ 140,800 'Refurbish PD Watch Commander Office $ 1,233
'City Hall/Police Station Interior Modernization Design $ 150,000 City Hall and Police Station HVAC, Solar and Roof Improvement Project - Design $ 125,344
Main Street Parking Lot Improvement Project $ 501,250
Senior/Community Center A&E Design $ 598,474
Placentia Public Safety Center $ 5,208,817
Refurbish Police Chief Admin Conference Room $ 41,681
Refurbish PD Jail Booking Area $ 40,000
Refurbish PD Report Writing Room $ 25,000
City Hall/PD Interior Lighting Improvements $ 27,416
Whitten Center Parking Lot Improvement Project $ 140,291 Admin Office Improvement Project $ 30,000
Refurbish PD Traffic Bureau Work Area $ 25,000 $ 25,000 Refurbish PD Armory 5 25,000 $ 25,000
Replace PD Parking Lot Gates and Motors $ 50,000 $ 50,000 Refurbish PD Motor Barn $ 25,000 $ 25,000
Whitten Center Flooring Improvement Project $ 50,000
Civic Center EV Charging Stations $ 227,000
Senior/Community Center A&E Design Completion $ 1,100,000 Admin Office Improvement Project $ 180,000
EOC office sace renovation $ 25,000
'Fire Stations Roof Replacement Project $ 250,000
$ 208,837
$ 140,291
$ 25,000 $ 112,000
$ 115,000 $ 112,000
$ 500,000
Total City Buildings and Facilities
$ 9,333,143 $ 125,000
$ 349,128 $
$ 140,000 $ 724,000
Purchase New Desktop Computers for Police Department $ 50,000 Bitech Finance System Upgrade Phase B $ 70,975
Citywide Document Digitization Project $ 71,385
Desktop Computer Replacement Program $ 75,000
City Facilities Server/Network Upgrades $ 50,000
Total Technology
$ 317,360 $
$ - $
Playground Equipment Replacement $ 675,000 $ -
Paint Backs Building Rooms 6&7 $ 10,000
Replace Park Benches $ 43,954
Playground Resurfacing Various Parks $ 150,000 $ 150,000.00 McFadden Park Pergola Replacement Project $ 50,000 $ 50,000.00 Koch Park Picnic Shelter Replacement Project $ 100,000 $ 100,00000 Replace Carpet at Backs Building Rooms 6&7 $ 10,000
165
$ 75,000
Citywide Public General Plan TOD Asset Sewer
Carryover/ Safety Impact Quimby In -Lieu Update Fee Streetscape TOD Traffic Forfeiture Maintenance AB 2766 Misc. Grants New Project Project Total Amount Fee (0067) (0069) (0074) Impact Fee Impact Fee Fund CDBG (0030) (0048) (0019) (0050) C Playground Equipment Replacement $ 300,000 $ 300,000.00 C Playground Shade Sails $ 45,000 $ 45,000.00
C Replace Park Benches $ 81,000 $ 81,000.00
C Handball Courts Resurfacing $ 30,000
C Replace Park BBQs $ 10,000
C Replace Park Picnic Tables $ 49,500
C Replace Park Trash Cans $ 43,620
C Replace Park Drinking Fountains $ 50,000
C Gomez Park Landscape Improvement Project $ 25,000
C Koch Park Playground Improvement Project Phase II $ 600,000 C Jaycee Parkette Improvement Project $ 610,000 $ 610,000 C Parque del Arroyo Verde Renovation Project $ 1,329,921 C La Placita Parkette Improvement Project $ 427,608 $ 427,608 N Tuffree Park Sidewalk Replacement Project $ 54,280
N Gomez Park and Playground Renovation Project $ 600,000 N Tuffree Park Sports Fields Lights $ 185,000
N Koch Park Sidewalk Replacement Project $ 50,000
Total Parks $ 5,529,882 $ $ 726,000 $ - $ $ $ $ $ - $ 1,112,608 C Fire F250 Truck
N IPD Patrol Units Replacement (7)
N IPW Light Duty Truck Replacment (2)
C
C
C
C
C
C
C
N
N
N
N
70,649
175,000
90,000
Total Vehic%s and Equipment $ 335,649 $ - $ $ - $ $ $ $ $ $ - $ Housing Element Update $ 23,000 $ 23,000
Chapman Corridor Revitalization Plan $ 171,404 $ 70,000 $ 101,404 Adoption of CEQA Guidelines w/VMT Guidelines $ 20,000 $ 20,000 Citywide Wayfinding Signage Program Design $ 19,811 $ 9,904 $ 9,907 EFID Design $ 686,895
Hazard Mitigation Plan $ 83,100
Caltrans Sustainable Active Transportation Plan $ 25,000 ADA Transition Plan $ 150,000
IT Strategic Plan & Smart City Master Plan $ 100,000
PW Maintenance Master Plan & Condition Assessment $ 100,000 Communications/Marketing Strategic Plan $ 50,000
Tota/ Major Studies
$ 1,429,210 $ - $ - $ 93,000 $ 9,904 $ 9,907 $ - $ - $ - $ 121,4041 Total All Projects $ 32,690,232 $ 125,000 $ 735,722 $ 93,000 $ 448,019 $ 309,907 $ $ 349,128 $ 1,200,000 $ 285,638 $ 2,115,1531 166
Project Type
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Tota/ Streets & Streetscapes
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Project
FY 2023-24 Street Resurfacing Project
FY 2024-25 Street Resurfacing and Slurry Seal Projects
FY 2025-26 Street Resurfacing and Slurry Seal Projects
FY 2026-27 Street Resurfacing and Slurry Seal Projects
FY 2027-28 Street Resurfacing and Slurry Seal Projects
FY 2028-29 Street Resurfacing and Slurry Seal Projects
FY 2029-30 Street Resurfacing and Slurry Seal Projects
FY 2024-25 Concrete Repair Program
FY 2025-26 Concrete Repair Program
FY 2026-27 Concrete Repair Program
FY 2027-28 Concrete Repair Program
FY 2028-29 Concrete Repair Program
FY 2029-30 Concrete Repair Program
Bastanchury Road Landscaped Median Renovation Project Phase 1 Yorba Linda Boulevard Median Renovation Project
FY 2023-24 Concrete Repair Program
City General Wayfinding Signage (No Monument or Gantry Signs) City Intersection Street Name Sign Replacement Project
Crowther Avenue Street Resurfacing Project
Old Town Streetscape EIFD Improvement Project
EIFD Advance
TOD Traffic Mitigation Improvement Project
Opticom Traffic Signal Preemption Devices
Traffic Signal Back Up Batteries
Richfield/Miraloma and Miraloma/Van Buren Traffic Signal Traffic and Transportation Ops Improvements
Traffic and Transportation Ops Traffic Control Sign Reflectivity Study Traffic and Transportation Ops Yorba Linda Boulevard Traffic Signal Synchronization Project Traffic and Transportation Ops Bastanchury Road Traffic Signal Synchronization Project Traffic and Transportation Ops Placentia Avenue Traffic Signal Synchronization Project Traffic and Transportation Ops Chapman Avenue Traffic Signal Synchronization Project Traffic and Transportation Ops Kraemer Boulevard Traffic Signal Synchronization Project Traffic and Transportation Ops City General Wayfinding Monuments and Gantry Signs Traffic and Transportation Ops TOD/Packinghouse Wayfinding Signage Traffic and Transportation Ops 2019 SSARP Intersection Project #1 Traffic and Transportation Ops 2019 SSARP Intersection Project #5 Traffic and Transportation Ops 2019 SSARP Intersection Project #9 Traffic and Transportation Ops 2019 SSARP Intersection Project #10 Traffic and Transportation Ops 2019 SSARP Intersection Project #13 Traffic and Transportation Ops 2019 SSARP Intersection Project #14 Traffic and Transportation Ops 2019 SSARP Intersection Project #15 Traffic and Transportation Ops 2019 SSARP Roadway Segment Project #2 Traffic and Transportation Ops 2019 SSARP Roadway Segment Project #4 Traffic and Transportation Ops 2019 SSARP Roadway Segment Project #6 Traffic and Transportation Ops 2019 SSARP Roadway Segment Project #14 Traffic and Transportation Ops 2019 SSARP Roadway Segment Project #15 Traffic and Transportation Ops 2019 SSARP Roadway Segment Project #16 Total Traffic and Transportation Ops
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Old Town Sewer Rehab Project
A2 Sewer Capacity Project - 2018 Sewer Master Plan
A3 Sewer Capacity Project - 2018 Sewer Master Plan
A4 Sewer Capacity Project - 2018 Sewer Master Plan
A5 Sewer Capacity Project - 2018 Sewer Master Plan
A6 Sewer Capacity Project - 2018 Sewer Master Plan
FY 23/24
$5,400,000
$
$ 63,155
$ 63,155
$ 150,000
$ 200,000
$ 500,000
$ 250,000
FY 24/25
6,000,000
155,000
$ 10,000,000
$ 1,000,000
$ 6,626,310 $ 1Z155,000 $
$ 300,000
$ 110,000
$ 25,000
$ 1,500,000
$ 1,500,000
$ 35,500
FY 25/26
FY 26/27
6,500,000
$ 7,000,000
$
160,000
165,000
6,660,000 $ Z165,000 $
300,000
150,000
$ 15,000
$ 71,000
$ 28,400
$ 14,200
$ 170,400
$ 142,000
$ 20,000
$ 435,000 $ 3,44Z300 $ 499,200 $
$ 1,800,000
$ 3,200,000
$ 634,000
167
400,000
200,000
7 YEAR CAPITAL PROGRAM
FY 27/28
7,500,000
170,000
FY 28/29
$ 8,000,000
175,000
FY 29/30
$ 8,500,000
$ 180,000
Z670,000 $ 8,175, 000 $ 8,680,000
$ 200,000
$ 220,000
$ 220,000
$ 426,000
$ 497,000
$ 426,000
355,000
1,310,000 $ 697,000 $ 1,072,000 $ 220,000
355,000
4,626,000
$ 1,677,000
$ 2,391,000
Project Type
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Tota/ Sewer
Storm Drains
Storm Drains
Storm Drains
Storm Drains
Storm Drains
Storm Drains
Storm Drains
Storm Drains
Storm Drains
Total Storm Drains
Project
A7 Sewer Capacity Project - 2018 Sewer Master Plan
B1 Pipeline Rehab Project - 2018 Sewer Master Plan
B2 Pipeline Rehab Project - 2018 Sewer Master Plan
B3 Pipeline Rehab Project - 2018 Sewer Master Plan
Manhole Rehab Project (walls) - 2018 Sewer Master Plan
Manhole Rehab Project (bench/channel) - 2018 Sewer Master Plan Bradford Avenue Storm Drain Improvement Project
Walnut Avenue Storm Drain Improvement Project
Seaview Circle Storm Drain Improvement Project
Kevin Way Storm Drain Improvement Project
Sunset Dr Storm Drain Improvement Project
Kraemer Park Storm Drain Improvement Project
Naple/Pinehurst Avenue Strom Drain Improvement Project
Naple/Pinehurst Avenue Strom Drain Improvement Project
Pinehurst Avenue Strom Drain Improvement Project
I Is - Is
I$
FY 23/24
I$
FY 24/25 FY 25/26 FY 26/27
$ 393,000
$ 456,000
$ 561,000
945,000
243,000
35,000
3,023,0001$ 4,290, 000 I $ 5,580,0001$
108,000
129,000
$ 505,000
$ 524,000
$ 105,000
$ 34,000
FY 27/28
7 YEAR CAPITAL PROGRAM
FY 28/29
1,6770001 $ 2,391,0001$
3,660,000
$ 3,660,000
$ 1,985,000
3,660,0001$ 1,985,000
2370001 $ 505,000 1$ 663,0001 $
3,660,0001$
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
Total City Buildings & Facilities'
Technology
Technology
Total Technology
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Total Parks
Vehicles and Equipment
Vehicles and Equipment
Placentia Senior/Community Center 100% A&E Design $ 1,100,000 City Hall Administration Office Improvement Project $ 180,000 Fire Stations Roof Replacement Project $ 250,000
Civic Center EV Charging Stations $ 227,000
EOC Office Space Renovation $ 25,000
Replace Fire Station #1
Placentia Senior/Community Center
Placentia Public Safety Center
City Hall/Police Station HVAC, Solar, Modernization Project Civic Center Campus Lighting and Landscape Improvement Project Civic Center Fountain Renovation Project
Water Tower Renovation Project
Tynes Gym Renovation Project
Tynes Gym Roof Replacement Project
Desktop Computer System Replacement Program
City Facility Server/Network Upgrades
Tuffree Park Sidewalk Replacement Project
Tuffree Park Sports Field Light Replacement Project
Koch Park Sidewalk Replacement Project
Gomez Park and Playground Renovation Project
Bradford Park Renovation Project
Kraemer Park Renovation Project
Kraemer Park Fountain Renovation Project
Goldenrod Park Renovation Project
Los Vaqueros Park Renovation Project
Wagner Park Renovation Project
Samp Park Renovation Project
Tuffree Park Sports Field Renovation Project
Champions Sports Park Renovation Project
Police Patrol Unit Replacement (7)
Public Works Light Duty Truck Replacement (2)
$ 1,782,0001 $
$ 75,000
$ 50,000
$ 125,000 $
$ 54,280
$ 185,000
$ 50,000
$ 600,000
889,2801 $
$ 175,000
$ 90,000
I$
35,000,000
18,300,000
6,000,000
300,000
$ 400,000
1,500,000
1,900,0001 $
$ $
300,000
59,9040001 $
2,500,000
$ 2,500,000
150,000
150,0001 $
1,500,000
$ 1,500,000
$ 3,000,000
4,0040001$ 4,000,0001 $ 3,000,0001 $
168
FY 29/30
2,000,000
$ 6,500,000
- $ 6, 500, 000
$ 2,500,000
2,500,000
$ 2,500,000
$ 2,500,000
4,500,0001 $ 2,500,0001 $ 5,000,000
Project Type
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Total Vehicles and Equipment
Major Studies
Major Studies
Major Studies
Major Studies
Total Major Studies
Project
PW Backhoe Replacement
Annual VehicleReplacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
ADA Transition Plan
IT Strategic and Smart City Master Plan
PW Asset Management Plan and Facility Condition Assessment Communications/Marketing Master Plan
FY 23/24
$ 265,000 $
$ 150,000
$ 100,000
$ 100,000
$ 50,000
$ 400,000 $
$ 10,522,590 $
FY 24/25
150,000
300,000
450,000 $
FY 25/26
FY 26/27
300,000
$ 300,000
300,000 $ 300,000 $
7 YEAR CAPITAL PROGRAM
FY 27/28
300,000
FY 28/29
300,000
FY 29/30
$ 300,000
300,000 $ 300,000 $ 300,000
Total All Projects
85,189,300 $ 17, 649,200 $ 17, 505, 000 $ 14,844, 000 $ 17,798,000 $ 20,700, 000 169
The City budget consists of a number of
different funds. A fund is defined as a fiscal
and accounting entity with a self -balancing
set of accounts, segregated for the purpose
of carrying on specific activities, or
complying with special regulations,
restrictions, or limitations. The following
provides a description of accounting funds
used by the City of Placentia.
Each distinct fund contains program
expenditures and revenues that relate to the
purpose of the fund. The three types of fund
categories are governmental funds,
proprietary funds and fiduciary funds and
are defined in detail below.
GOVERNMENTAL FUNDS
Fiduciary
Funds
FUND DESCRIPTIONS
Operating
Budget
Governmental
Funds
Successor
Agency Fund
OPEB Trust
General Fund
Proprietary
Funds
Special
Revenue Funds
Enterprise
Funds
Internal
Service Funds
The measurement focus for governmental funds is on current spendable resources, and as such, the balance sheets for these types of funds include only current assets and current liabilities.
Governmental funds are accounted for on a modified accrual basis, thus revenues are recognized when measurable and available, (60 days) and expenditures are recorded when the related liability is incurred.
GENERAL FUND
The General Fund is the City's single largest fund type and accounts for unrestricted revenues such as general taxes and intergovernmental revenue, user fees, fines, rents, and other miscellaneous general revenues. This fund supports basic services including Police, Fire & Life Safety, Development Services, Community Services and general administration.
SPECIAL FUNDS (Restricted)
Special revenue funds are used to account for the proceeds from specific revenue sources that are legally or contractually restricted to expenditures for specific purposes.
AB2766 - Air Quality Management Fund
This fund accounts for the City's programs implementing Assembly Bill (AB) 2766, the California Clean Air Act of 1988. Under the provisions of AB 2766, 40% of the fees imposed by the South Coast Air Quality Management District (SCAQMD) are allocated to local jurisdictions to fund expenditures for the reduction of air pollution from motor vehicles. Past qualifying projects have 170
FUND DESCRIPTIONS
included the purchase of alternative fuel (CNG) vehicles, and various educational and outreach programs to encourage commuter use of transit and rail systems.
Criminal Diversion (Federal & State Asset Forfeiture / Other Public Safety Grants) The Asset Forfeiture fund is the depository for equitable sharing payments received from the Departments of Justice and US Department of the Treasury for assistance in forfeiture cases.
Under state and federal statutes, the City of Placentia receives an equitable share of seized drug funds and real property, along with reimbursement of related overtime expenses in exchange for participating in the program.
By law, these funds may only be spent for law enforcement purposes and are intended to supplement, not supplant, existing funds. Examples of uses of these funds include training, supplies, equipment, and ammunition. Due to the uncertain nature of the timing and amount of forfeitures, and in accordance with fund guidelines, revenues should not be budgeted until actually received.
Citizen Options for Public Safety (COPS/SLESF) - Supplemental Law Enforcement Services Funds Grant
Assembly Bill 3229, Chapter 134, Statue of 1996, established the Citizen's Option for Public Safety (COPS) Program. Per Government Code §§ 30061-30065, compliant cities are allocated a proportionate share of COPS funds by the State, for the exclusive purpose of funding supplemental front line law enforcement services. Proportionate shares are based on population estimates determined by the California Department of Finance. Under the standard grant program allocation, the City of Placentia is eligible to receive the minimum grant amount of $100,000 each year. Funds from this program cannot supplant existing funding and are to be used for one-time items including equipment.
Housing and Community Development (CDBG)
This fund was established to satisfy legal requirements that Community Development Block Grant (CDBG) funds be segregated from other funds. CDBG funds are used to provide a variety of public service programs throughout the community.
Gas Tax
The City receives Gas Tax funds per various s ections of the Streets and Highways Code.
State law requires these funds be utilized solely for
street -related purposes such as new street
construction, rehabilitation, and maintenance.
Specific capital projects for street and traffic signal improvements and rehabilitation endeavors are
identified in the Capital Improvement Program (CIP)
budget.
171
FUND DESCRIPTIONS
Housing Successor Fund — (Former Redevelopment)
In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the California Supreme Court on December 29, 2011. As a result of the Court's ruling on the Dissolution Act, all redevelopment agencies in California were dissolved effective February 1, 2012. This fund accounts for the residual balance of the former low- and moderate - income housing fund of the former Placentia Redevelopment Agency, and revenues and expenditures related to such housing projects and programs.
City Capital Projects Fund
Used to account for and report financial resources that are restricted, committed, or assigned for the acquisition or construction of major capital facilities within the boundaries of the City.
Measure M Fund
This fund accounts for the City's share of the Measure M2 one-half cent sales tax approved by Orange County voters and administered by the Orange County Transportation Authority.
Funding is allocated to the City for streets, roads and transit projects. Measure M also provides funds for the City's Senior Mobility program.
Road Maintenance & Rehabilitation Program (SB1)
This fund was created to account for the City's share of proceeds from SB 1, the Road Repair and Accountability Act of 2017. Funds are restricted for maintenance, rehabilitation or improvement of streets, freeways, bridges and other transit related improvements.
Placentia Regional Navigation Center
This fund accounts for the receipts and expenditures related to the construction and operation of the Placentia Regional Navigation Center. Revenues include the Homeless Emergency Aid Program (HEAP) grand and SB2 funds. Future revenue
sources will include reimbursements from the North Orange County Cities.
TOD Impact Fee Special Revenue Fund
This fund accounts for the receipts and expenditures of new development impact on the City's sewer collection system in the City's Transit -Oriented Development Zone (TOD). Funds are restricted within the TOD project area, including but not limited to acquisition, financing, construction and reconstruction of sanitary or sewer facilities and infrastructure in the TOD. 172
FUND DESCRIPTIONS
PROPRIETARY FUNDS
Proprietary funds account for operations that are financed and operated in a manner similar to private sector enterprises, in that goods and services are provided to the general public (external users) or other City department (internal users), and the costs are financed or recovered primarily through fees and service charges charged directly to the users of the goods and services.
ENTERPRISE FUNDS
Enterprise funds are used to report activities for which service charges or fees are charged to external users. Costs for providing the goods and services to the general public (Utility Customers) is paid through a user rate structure that is appropriate, fair and equitable based on the cost of the commodity.
Refuse Fund
The City contracts with Republic Services to provide residential and commercial waste collection, and recycling. The City utilizes the property tax assessment process to include the waste collection charges owed to Republic Services.
Sewer Maintenance Fund
This fund is used to account for the operations and maintenance of the sewer lines located in the City's sewer system, including administration and capital improvements. Fees are computed from water consumption amounts provided by local water companies. All residents and businesses connected to the City's sewer system are placed in billing categories based on a percentage of water consumption that is returned to the City sewer system.
INTERNAL SERVICE FUNDS
Internal Service Funds are used to report activities for which service charges or fees are charged to internal users. These funds account for the financing of goods or services provided by one department to another on a cost reimbursement basis. These functions include risk management, employee health and welfare and equipment replacement.
FIDUCIARY FUNDS
Funds that account for resource held in a trustee, custodial or agency capacity for others.
Housing Successor Fund — (Former Redevelopment)
In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the California Supreme Court on December 29, 2011. As a result of the Court's ruling on the Dissolution Act, all redevelopment agencies in California were dissolved effective February 1, 2012. On February 1, 2012, the City elected to become the Successor Agency to 173
FUND DESCRIPTIONS
the RDA to wind down its affairs. A new fund was created to account for the activities of the Successor Agency during the dissolution process.
Community Facilities District Fund
This fund accounts for the Community Facilities Districts No. 89-1 (East Placentia) and 2018-1 (Transit Oriented District) providing a special tax to pay for certain public facilities within such community facilities district, to levy such special tax and to provide non -General Fund and sustainable funding source to pay for the ongoing maintenance and repairs of the public streetscape improvements constructed within the Transit Oriented District. This fund also accounts for the service of $25,000,000 of Community Facilities District No. 89-1 (East Placentia) Special Tax Bonds issued to finance the construction of street and drainage infrastructure improvements and to fund development of a 13 -acre park/recreation sports complex to benefit properties within the District.
Public Safety CFD 2014-01 Fund
This fund accounts for revenues and expenditures to provide public safety services associated with new development within Placentia including, but not limited to, police protection, fire protection, and ambulance and paramedic services. The services would be partially paid for through the levy of a Special Tax on real property.
174
FINANCIAL POLICIES
One of the chief responsibilities of the City of Placentia to its residents is the care of public funds.
These budget and financial management policies are designed to ensure the fiscal stability of the City of Placentia and guide the development and administration of the annual operating and capital improvement budgets through wise and prudent management of municipal finances, while providing for the adequate funding of the services desired by the public and the maintenance of public facilities.
Objectives
The City's financial objectives address revenues, cash management, expenditures, debt and risk management, capital needs, budgeting and management. Specific objectives are:
➢ To protect the policy-making ability of the City Council by ensuring important policy decisions are not dictated by financial problems or emergencies. ➢ To assist City management by providing accurate and timely information on financial conditions.
➢ To provide sound principles to guide the fiscal decisions of the City Council and City management.
➢ To provide essential public and capital facilities and prevent their deterioration. ➢ To set forth operational principles that minimize the cost of government and financial risk, to the extent consistent with services desired by the public. ➢ To enhance the policy-making ability of the City Council by providing accurate information on program costs.
➢ To employ revenue policies that seek to prevent undue or unbalanced reliance on one or a relatively few revenue sources; and,
➢ To implement a system of internal controls that ensures the legal and appropriate use of all City funds.
LONG RANGE FINANCIAL PLANNING POLICIES
The City's fiscal policy is focused on both short- and long-term fiscal sustainability, guided by a 10 -Year Financial Plan, which is a comprehensive plan that encompasses the long-term operating and capital needs of the General Fund.
The ten-year forecast is updated during the budget preparation process as well each quarterly budget report and is used to model significant expense needs including negotiations with labor groups, debt service obligations and the City's capital needs.
BUDGET POLICIES
The City develops an annual Operating Budget which:
➢ Establishes budgets for all funds of the City
175
FINANCIAL POLICIES
➢ Is balanced as to resources and appropriations
➢ Does not exceed state constitutional limits
➢ Is adopted prior to the beginning of the fiscal year in which they are to take effect ➢ Allows adjustments to the budget throughout the fiscal year with proper approvals ➢ Utilizes encumbrances of appropriations as a budgetary control technique ➢ Is adopted by resolution of the City Council
➢ Exercises budget controls at the department level
Balanced Budget
The City Administrator will present a balanced budget for adoption by the City Council prior to the beginning of the fiscal year. A balanced budget is defined as operating revenues equal to or greater than operating expenditures, including any debt service obligations. In some years, it is allowable for total expenditures to exceed revenues with the difference supported by reserved fund balance, if necessary to fund capital improvements projects or other one-time, non-recurring expenditures.
Budget Process & Calendar
The City of Placentia operates on
a fiscal year basis, starting July 1
and ending June 30. The budget
is prepared by the Finance
Department with the support of
each operating department
under the direct supervision of
the City Administrator.
The Finance Department
responsible for coordinating
revenue estimates contained
is
all
in
the budget. Estimates are
reached by analyzing revenue
history; national and local
economic trends and indices; and
development patterns in our
local economy. Revenue projections
conservative assumptions to assure
Departments begin
preparing their indivival
budget
February 2023
Fiscal Year Begins
July 1, 2023
Budget Approval
Ciit Council
June 2023
City Administrator presents
Proposed FY2023/24 Budget
to Public and City Council
May 2023
Finance finalizes revenue
projections, internal
service charges and
personnel expenses
April 2023
Finance and Public
Works finalize Capital
Improvement Plan
used in the context of the annual budget are based
on
the City has adequate financial resources to meet its
obligations and complete all programs approved by the City Council within the course of the fiscal year. When appropriate, these assumptions and specific program allocations are adjusted during the fiscal year.
The Finance Department coordinates the development of the expenditure and internal service budgets with the support of each operating department and the City Administrator. 176
FINANCIAL POLICIES
The proposed budget is then presented to the City Council and the community in public workshop meetings in May and June for review, public input, and deliberation. After providing opportunities for public review and discussion at City Council workshops and City Council meetings, the budget is adopted by the City Council prior to June 30 at either a regular or special City Council meeting.
After adoption, the budget may be amended by the City Council.
Budget Structure:
The General Fund budget, typically referred to as the operating budget, is the City's annual fiscal blueprint. The General Fund is a guide for the receipt and disbursement of funds used to provide daily, routine public services to the community. The General Fund outlines the many municipal services, programs and projects provided by the City during the fiscal year.
Special Funds are used to account for revenues and expenditures that are restricted by law or set aside for a special purpose. Each fund can be classified into one of six categories: Committed or Assigned General Fund Reserve, Special (Restricted), Capital Project, Debt Service, Enterprise, Internal Service, or Trust and Agency Funds.
The Capital Improvement Program (CIP) budget details the acquisition, construction or rehabilitation of major capital facilities and infrastructure within the current fiscal year. The CIP budget is used to account for the receipt and disbursement of funds for specific CIP projects. For many projects, revenue resources and expenditures may extend over several years and continuing appropriations will be a part of the annual budget to track multi-year capital projects. In addition, the City will update the five-year Capital Improvement Plan each budget year. However, the adoption of the plan does not authorize the funding for projects beyond the current fiscal year.
Budget Administration
The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members. The City Administrator has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect authorized year-end fund balances.
Each operating department will be responsible for the bottom-line budget within each department/ fund. In addition, each department will ensure that adequate funds are available within each expenditure line item before a purchase is made. Departments are required to complete a budget transfer form and get approval to move budgeted money from one operating line item to another within the same fund. Only the City Administrator is authorized to transfer budgeted money from/to salaries, internal service or capital line items within the same fund.
Financial Reporting
On a regular basis, the Finance Department will evaluate financial performance relative to the adopted and adjusted budget, and prepare and present reports to the City Administrator, City Department Directors and Managers. The purpose of these reports is as follows:
177
FINANCIAL POLICIES
➢ Provide an early warning of potential concerns and problems ➢ Identify, investigate and correct accounting errors
➢ Evaluate and explain significance of on-going variances ➢ Give decision makers time to consider actions that may be needed if major deviations in budget -to -actual expenditures or revenues become evident General Fund Budgeting
The basic format of the budget shall identify programs within organizational structures. Programs are defined as specific services provided to the public, other departments, or other organizations.
All assumptions, transfers and other relevant budget data shall be clearly stated.
The City will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' expenses, such as postponing expenditures, accruing future years' revenues, or rolling over short-term debt. Where possible, the budget and subsequent status reports will integrate performance measurement and productivity indicators.
In instances where specific activities/purchases are authorized by the City Council in a certain fiscal year and remain incomplete and/or unexpended, revenues and/or fund balance may be carried forward, at City Council's discretion, into the next fiscal year to support such activities/purchases through the continuing appropriation authorization.
Provisions will be made for adequate maintenance of capital and equipment and for orderly rehabilitation and replacement within available revenue and budgetary limits. To show true cost of services, revenues and expenditures will be budgeted and accounted for directly in the appropriate fund. Costs for services provided by Special Funds to General Fund activities will be budgeted as an expense in the General Fund and as revenue to the Special Fund.
Budgetary and accounting procedures will conform to Generally Accepted Accounting Principles (GAAP) for governmental agencies.
Special Fund Budgeting
The term "Special Funds" shall be used to identify all funds other than the General Fund, inclusive of the following fund types: General Reserve, Special Revenue, Capital Projects, Debt Service, Enterprise, and Internal Service Funds. Special Funds shall be created when legally required, requested by the City Council, or to facilitate internal accounting and financial reporting procedures.
The annual budget for each Special Fund shall be prepared in conjunction with the General Fund budget and shall be submitted to the City Council for adoption prior to the beginning of the fiscal year. Special Funds budgetary and accounting procedures will conform to GAAP.
Activities of the Special Funds shall be reported to the City Council on a regular basis consistent with General Fund reporting responsibilities. To show true cost of services, revenues and expenditures will be budgeted and accounted for directly in the appropriate fund. Costs for 178
FINANCIAL POLICIES
services provided between funds will be budgeted as an expense in the fund receiving the services and as revenue to the fund providing the services.
REVENUE MANAGEMENT POLICIES
Sources of Revenue
The City will strive to maintain a diversified and stable revenue portfolio to provide protection from short -run fluctuations in any single revenue source to promote consistent service levels.
Intergovernmental assistance shall be used to finance only those capital improvements that are consistent with the capital improvement plan and local government priorities, and whose operation and maintenance costs have been included in Operating Budget forecasts.
Programs and services funded by restricted revenue will be clearly designated as such. Restricted revenue shall only be used for the purposes legally permissible and in a fiscally responsible manner.
Restricted revenues shall be used prior to unrestricted revenue as legally permissible.
The City shall develop and maintain methods of forecasting future revenues and expenditures.
These methods shall project the City's future revenues and expenditures through a variety of methods including, but not limited to, forecasts of the economy and future development of the City.
Revenue Collection
The City shall strive to improve its tax collection rate through legislative initiative and advocacy at the state level and cooperative effort at the county level.
Revenue Projection
The City will estimate General Fund revenues using an objective and analytical process, as well as documenting and maintaining specific assumptions. In instances where there is uncertainty as to assumptions, conservative revenue projections shall be provided. 179
Fees and Cost Recovery
User fees and charges shall be established at a level related to the direct and indirect cost of providing the service, wherever possible. The City will recalculate the full cost of activities supported by user fees to identify the impact of inflation and other cost increases. Fees shall be adjusted where appropriate to reflect these increases.
Development process costs and related administrative expense shall be totally offset by development fees, wherever possible.
In setting user fees and cost recovery levels, the following factors will be considered:
FINANCIAL POLICIES
Community -Wide versus Special Benefit: The level of user fee cost recovery should consider the community -wide versus special service nature of the program or activity. The use of general- purpose revenues is appropriate for community -wide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups.
Service Recipient versus Service Driver- After considering community -wide versus special benefit of the service, the concept of service recipient versus service driver should also be considered. For example, it could be argued that the applicant is not the beneficiary of the City's development review efforts: the community is the primary beneficiary; however, the applicant is the driver of development review costs, and as such, cost recovery from the applicant is appropriate.
Effect of Pricing on the Demand for Services: The level of cost recovery and related pricing of services can significantly affect the demand and subsequent level of services provided. At full cost recovery, this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly -stimulated by artificially low prices.
Conversely, high levels of cost recovery will negatively impact the delivery of services to lower income groups. This negative feature is especially pronounced, and works against public policy, if the services are specifically targeted to low income groups.
Feasibility of Collection and Recovery: Although it may be determined that a high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing user fees, especially if significant program costs are intended to be financed from that source.
Grants and Federal Funds
The City shall aggressively pursue all grant opportunities; however, before accepting grants, the City will consider the current and future implications of both accepting and rejecting the monies, including:
180
FINANCIAL POLICIES
➢ The amount of matching funds required
➢ In-kind services needed to be provided
➢ Requirements for reporting, earmarking and level of effort requirements ➢ The related operating expenses; and
➢ Length of grant and consequential disposition of service (i.e. is the City obliged to continue the services after the grant has ended)
Gifts, Bequests and Donations to the City
Gifts and donations to the City will be evaluated to determine what, if any, obligations are to be placed upon the City. Gifts and bequests will be considered as "over and above" basic City appropriations and recorded in accordance with the Generally Accepted Accounting Principles.
Any gift, donation and/or bequest given shall solely be used for the purpose intended by the donor.
Unrestricted gifts will be expended in a manner deemed best by the City Council and/ or appropriate board or commission.
EXPENDITURE POLICIES
The City will maintain a level of expenditures which will provide for the public well-being and safety of the residents of the community.
Council approval is required before expending General Fund or contingency reserves.
Unexpended expenditures budgeted in one fiscal year are not automatically carried over into the next budget year. In instances where the purpose for which the expenditure was budgeted has not been completed by the end of the fiscal year, it may be reauthorized in the following fiscal year through the continuing appropriations process. Multi-year CIP projects that are under construction will be carried into the next fiscal year utilizing the continuing appropriations process.
Staffing
The annual Operating Budget will fully appropriate the
resources needed for authorized regular staffing and
will limit programs to the regular staffing authorized.
The City Council will annually approve an Authorized
Position Control Schedule. Operating expenditure
budgets which have been changed solely as the result
of Council approved labor agreements need not be re-
approved by the Council.
Overtime Management
Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.
181
FINANCIAL POLICIES
All overtime must be pre -authorized by a department head or designee unless it is assumed pre - approved by its nature. For example, overtime that results when an employee must respond to an emergency and/or overtime automatically created as a result of a memoranda of understanding.
Department operating budgets should reflect anticipated annual overtime costs and departments will regularly monitor overtime use and expenditures and will be held accountable for such expenditures.
When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
> The duration that additional staff resources may be needed ➢ The cost of overtime versus the cost of additional staff ➢ The skills and abilities of current staff
> Training costs associated with hiring additional staff Overtime which is reimbursable from another government agency such as Fire Strike Teams or mutual aid is not subject to the above requirements. However, such expenses and the resulting reimbursements require City Council approval.
Measure U
The City of Placentia is committed to sound financial policies that maximize the highest level of City services for the people of Placentia. The City Council recognizes the need to protect the City's assets and to ensure long-term financial sustainability.
In November 2018, Placentia voters overwhelmingly approved Measure U, a 1% sales tax increase to help fund the cost of much-needed infrastructure repairs and maintenance as well as public safety and other critical services. To ensure the Measure U funds are spent accordingly, the Placentia City Council voted to update the Policy 460, a reserve policy including guidelines for appropriating new ongoing or one-time unrestricted revenues to be used for specific purposes.
The purpose of these funding allocations is to ensure that the new reserve areas are prioritized long-term and ultimately improve the City's fiscal health. To ensure that the policy is applied consistently by future City administrations and Councils, any modification to this policy requires a supermajority or 4/5ths vote of the City Council. The current allocations of Measure U monies are:
182
FINANCIAL POLICIES
Before GF After GF Reserve
Reserve (25%) (25%) met
met
Infrastructure, Vehicles, and Equipment Reserve 40% 50% Post -Employment Benefits Sustainability Reserve 10% 10% Employee Recruitment and Retention Reserve (including 30% 30% additional staff)
General Fund Contingency Reserve 20% 10%
Lastly, Measure U also established an independent Citizens Oversight Committee. The Committee reviews and reports on all Measure U expenditure plans and financial reports to ensure spending is consistent with General Fund Reserve Policy No. 460, as outlined in the above table. The Citizens Oversight Committee will meet regularly at meetings that are open to the public.
ACCOUNTING POLICIES
Accounting and Annual Reporting Policies
The City's Annual Comprehensive Financial Report (ACFR) presents the government and its component units' (entities for which the government is considered to be financially accountable) financial and operating activities. The City's blended component units, although legally separate entities, are, in substance, part of the City's operations and financial data from these units are combined with data of the City. The City's financial statements and accounting records are maintained in accordance with the recommendations of the Governmental Accounting Standards Board (GASB).
The government -wide financial statements report information on all of the non -fiduciary activities of the primary government and its component units. For the most part, the effect of inter -fund activity has been removed from these statements. Governmental activities, normally supported by taxes and inter -governmental revenues, are reported separately from business -type activities that rely, to a significant extent, on fees and charges for support.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds are reported as separate columns in the fund 183
FINANCIAL POLICIES
financial statements. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the providers have been met. As a general rule, the effect of inter -fund activity has been eliminated from the government - wide financial statements. Direct expenses have not been eliminated from the functional categories; indirect expenses and internal payments have been eliminated.
Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided; 2) operating grants and contributions; and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collected within the current period or soon enough thereafter to pay liabilities of the current period.
For this purpose, the City considers revenues available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences are recorded only when payment is due.
Taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and are therefore recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered measurable and available only when the City receives cash.
The City reports the following governmental fund types:
➢ Special Revenue Funds account for proceeds of specific revenue sources that are legally restricted or otherwise designated for specific purposes ➢ Debt Service Funds account for the accumulation of resources for and the payment of principal and interest on general long-term debt
➢ Capital Projects Funds account for financial resources used for the acquisition or construction of infrastructure and major capital facilities The City reports the following proprietary funds:
➢ The Sewer Maintenance Fund accounts for the fees and services for sewer activities. ➢ The Refuse Fund accounts for the fees and services for trash disposal. 184
FINANCIAL POLICIES
Additionally, the City reports the following fund types:
➢ Internal Service Funds account for operations that provide services to other departments of the City on a cost reimbursement basis. These services include self-insurance (liability/workers compensation); acquisition, replacement and maintenance of the City's vehicle fleet & equipment; Strategic IT technology equipment; and employee benefits. ➢ The Other Post -Employment Benefit (OPEB) Trust Fund accounts for the resources set-aside for pre -funding OPEB obligations.
➢ Agency Funds are used to account for various activities in which the City acts as an agent, not as a principal. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
➢ Successor Agency activity is accounted for in a Private -Purpose Trust Fund.
Audit and Financial Reporting
Each year an audit will be conducted by an independent Certified Public Accountant Firm (CPA Firm). The selection of the independent CPA Firm shall be in conformance with the City's professional services bidding procedures. Generally, the City shall request bids for audit services no less frequently than every five years. The CPA Firm shall provide the City Council with an Audit Communication Letter addressing significant findings of the auditors in conjunction with their opinion on the City's Comprehensive Annual Financial Report. These reports shall be submitted to the City Council within sixty (60) days of receipt of the report.
During the annual budget process, the City will make available a preliminary year-end, unaudited, General Fund fund balance. It should be recognized, however, that the balance provided is subject to both unforeseen financial transactions of a material nature and subject to findings of the independent audit. An audit verified year-end balance will be available by the end of December and will be included within the year-end financial analysis report.
The City will use generally accepted accounting principles in preparing its annual financial statements, and will strive to meet the requirements of the GFOA's Award for Excellence.
INVESTMENT POLICIES
The City has adopted a formal Investment Policy that is reviewed annually and approved by the City Council. The City's Investment Policy is intended to provide specific criteria for the prudent investment of City funds with the goal to enhance the economic status of the City while protecting pooled funds and meeting daily cash flow demands.
185
The Investment Policy is in conformance with all
federal, state and local laws governing the investment
of monies under the control of the City Treasurer and
applies to the City's Pooled Investment Portfolio. The
portfolio includes the General Fund, Capital Project
funds, Debt Service funds, Trust & Agency, Proprietary
funds, Special Revenue funds, Reserve funds and
Other funds as created.
FINANCIAL POLICIES
Financial assets held and invested by trustees or fiscal agents are subject to and governed
according to the regulations established by the State of California pertaining to local agencies as wells as any relative bond indentures or trust agreements.
Delegation of Authority
➢ The Placentia Municipal Code and the authority granted by City Council assign the responsibility of investing unexpended cash to the City Treasurer, an elected position. ➢ The City Treasurer may delegate daily investment activity, such as carrying out the treasurer's investment instructions, confirming treasury transactions and other routine activities.
➢ Investments with a maturity of greater than five years must be approved by the City Council.
Prudence
➢ The treasurer operates the City's pooled cash investment program under § 53600.3 of the California Government Code, applicable state laws, and a Prudent Investor Rule. This affords a broad spectrum of investment opportunities so long as the investment is deemed prudent and permissible by the State of California, various bond indentures and the City's Annual Investment Policy. The treasurer strives to invest 100% of idle funds.
Treasury Objectives
➢ The City will diversify use of investment instruments to avoid incurring unreasonable risks inherent in over -investing in specific instruments, individual financial institutions or maturities.
➢ The Treasurer maintains a diversified portfolio to accomplish the primary objectives in the following order of priority: safety, liquidity and yield.
Maximum Maturities
➢ Maturities of investments will be selected based on liquidity requirements to minimize interest rate risk and maximize earnings. Current and expected yield curve analysis will be monitored and the portfolio will be invested accordingly. ➢ The City will not invest in securities maturing more than five (5) years from the date of trade settlement, unless the City Council has by resolution granted authority to make such an investment.
186
FINANCIAL POLICIES
Portfolio Reporting
On a quarterly basis, or as otherwise requested by the City Administrator, the City Treasurer shall provide to the City Council a report indicating each of the City's investments. The report shall include a statement certifying the ability of the City to meet its expenditure requirements for the next six months, or provide an explanation as to why
sufficient money shall, or may not, be available. The
investment portfolio report shall include market
information for all investments.
Authorized Investments
The City is governed by the California Government
Code, §§ 53600 et seq. Within the context of these
limitations, and based on the cost at time of purchase.
A more detailed list of authorized investments are in
the adopted Investment Policy.
FUND BALANCE POLICY
To maintain the City's credit rating and meet seasonal cash flow shortfalls, economic downturns or a local disaster, the budget shall provide for an anticipated fund balance for general government and enterprise fund types. Fund balance shall be exclusive of all restrictions, commitments, and assignments not available for use in emergencies and contingencies.
There are almost always important limitations on the purpose for which all or a portion of the resources of a governmental fund can be used. The forces of these limitations can vary significantly, depending upon their source. Therefore, the various components of fund balance are designed to indicate, "•••the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the fund can be spent." Fund balance is categorized in five classifications, depicting the relative strength of the spending constraints placed on the purposes for which the resources can be used. The five classifications are:
Non -spendable: amounts not in spendable form or are required to be maintained intact (inventories, prepaid items, endowment)
Restricted: portions of fund balance that reflect resources subject to externally enforceable legal restrictions. Amounts constrained to specific purposes by their providers, through constitutional provisions, or by enabling legislation (bond proceeds, Pension Trust Fund assets, Measure M, creditors, grantors, restricted donations or contributions)
187
FINANCIAL POLICIES
Committed: amounts constrained to specific purposes by a government itself, using its highest level of decision-making authority (City Council), and remains binding unless removed in the same manner
Assianed: amounts a government intends to use for a specific purpose; intent can be expressed by the governing body, or by an official or body to which the governing body delegates the authority (year-end encumbrances, infrastructure and rehabilitation funding)
Unassigned: amounts available for any purpose; reported only in the General Fund Internal Service Funds
Fleet Management: The City has established and maintains a Fleet Management Fund to provide for the timely replacement of vehicles and related equipment. The amount retained in this fund, coupled with the annual contributions received by it from any source, shall be adequate to fully fund the replacements approved in the ten-year Financial Plan on any given year.
Information Services Fund The City has established an Information Services Fund to provide for the timely replacement of information technology, both hardware and software. The amount retained in this fund, coupled with annual contributions received by it from any source, shall be adequate to fully fund the improvements included in the ten-year schedule.
Employee Benefits: Reserves will be maintained at a level to cover the cost of ongoing employee benefits during each fiscal year.
Se/f-Insurance: Reserves will be maintained at a level which, together with purchased insurance policies, adequately protect the City.
CAPITAL IMPROVEMENT POLICIES
The City utilizes the following policies to govern its Capital Improvement Program and the use of special funds that address community capital project needs.
Seven -Year Capital Improvement Program
The City Administrator shall develop and maintain a seven-year projection of capital improvement projects based on the General Plan, Specific Plans, and on City Council approved projects. The seven-year projection shall be presented as part of the proposed annual budget. The Capital Improvement Program (CIP) should be tied to projected revenue and expenditure constraints.
Future planning should consider periods of revenue surplus and shortfall, and adjust projects and programs accordingly. The seven-year projection shall include new capital projects, rehabilitation needs and long-term maintenance.
188
FINANCIAL POLICIES
Capital Improvement Program (CIP) -- Current Fiscal Year Appropriation The current fiscal year CIP budget details the projected costs of acquisition, construction or rehabilitation of major capital facilities and infrastructure. The CIP Project Fund is used to track the receipt and disbursement of funds for specific CIP projects. For many projects, revenue resources and expenditures may extend over several years and continuing appropriations will be a part of the annual budget to track multi-year capital projects.
Accordingly, project appropriations are generally made when contracts are awarded. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance or allocated to another project. If project costs at the time of bid award are greater than budget amounts, five basic options are available:
➢ Eliminate the project.
➢ Defer the project for consideration to the next Financial Plan period. ➢ Re -scope or change the phasing of the project to meet the existing budget. ➢ Transfer funding from another specified, lower priority project. ➢ Appropriate additional resources as necessary from fund balance.
The City's CIP projects are budgeted on an annual basis. As a result, monies are allocated to projects in the fiscal year the funding sources are identified, available and approved by Council.
Annual appropriations for capital projects are contained in the appropriate special funds budget.
Seven -Year Capital Improvement Plan
The City will update the seven-year Capital Improvement Plan each budget year. However, the adoption of the seven-year plan does not authorize the funding of projects identified within the seven-year plan beyond the current fiscal year.
The City's capital improvement plan will recognize the borrowing limitation of not only the City but also the debt tolerance (direct and overlapping debt) of the City as a whole. The adopted annual budget shall contain a seven-year summary projection of revenues and expenditures, which specifies the revenue sources and anticipated allocation schedule for the seven-year CIP. This multi-year plan shall be updated on an annual basis. Individual capital improvement projects shall include a projected cost amount for City administration, whereby project estimates reflect the total cost of the project.
Capital Improvement Funding
Within the limitation of existing law, various funding sources may be utilized for capital improvements. Capital projects shall not be dictated by the nature of funding available except to the extent that the projects meet an initial test required to achieve City goals and to the extent that projects must be placed in priority in order to utilize outside funding. The City shall actively pursue outside funding sources for all capital improvement projects. 189
FINANCIAL POLICIES
CIP Budget Carryover
Unexpended project balances shall be carried forward to future fiscal years to complete the intent of the original budget, contingent upon approval by the City Council. The annual budget shall identify an estimated "Continuing Appropriation" balance that will be carried over to complete each specific multi-year project. The City Council will adopt by resolution all continuing appropriations after the fiscal year is closed and final numbers are known.
Upon completion of each capital project, unspent funds shall be reported to the City Council through the year-end budget report. The City Administrator shall provide recommendations to redirect the use of unspent capital project funds in the year-end report and the annual budget.
CIP Funding Criteria
The City will use the following criteria to evaluate pay-as-you-go versus long-term financing (pay - as -you -use) in funding capital improvements:
Factors Favoring - Pay -As -You -Go Financing
➢ Current revenues and adequate fund balances are available or project phasing can be accomplished.
➢ Existing debt levels adversely affect the City's credit rating. ➢ Market conditions are unstable or present difficulties in marketing.
Factors Favoring - Long Term Financing (Pay -As -You -Use) ➢ Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings. ➢ The project securing the financing is of the type, which will support an investment grade credit rating.
➢ Market conditions present favorable interest rates and demand for City financings. ➢ A project is mandated by state or federal requirements, and resources are insufficient or unavailable.
➢ The project is immediately required to meet
or relieve capacity needs and current
resources are insufficient or unavailable.
➢ The life of the project or asset to be financed
is ten (10) years or longer.
➢ Vehicle leasing when market conditions
and operational circumstances present
favorable opportunities.
In no case shall projects incur a funding deficit
without the approval of the City Council.
190
FINANCIAL POLICIES
ENTERPRISE FUND FEES AND RATE STRUCTURE
Water, Solid Waste and Sewer: The City will set fees and rates at levels which fully cover the total direct and indirect costs—including operations, capital outlay, and debt service—of the following enterprise programs: refuse and sewer maintenance.
Ongoing Rate Review: The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable.
City Services: In accordance with long-standing practices, the City will treat the refuse and sewer maintenance funds in the same manner as if they were privately owned and operated. This means assessing reasonable charges that are reimbursed to the City for the use of City owned facilities, equipment, vehicles and other related services to fully recover these costs.
Enterprise Fund Debt Capacity_ The City will set enterprise fund rates at levels needed to fully cover debt service requirements as well as operations, maintenance, administration and capital improvement costs. The ability to afford new debt for enterprise operations will be evaluated as an integral part of the City's rate review and setting process.
APPROPRIATIONS LIMIT
The Council will annually adopt a resolution establishing the City's appropriations limit calculated in accordance with Article XIII -B of the Constitution of the State of California, §7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriations limit.
The supporting documentation used in calculating the City's appropriations limit and projected appropriations subject to the limit will be available for public and Council review at least 10 days before Council consideration of a resolution to adopt an appropriations limit. The Council will generally consider this resolution in connection with final approval of the budget.
The City will strive to develop revenue sources, both new and existing, which are considered non - tax proceeds in calculating its appropriations subject to limitation.
The City will annually review user fees and charges and report to the Council the amount of program subsidy, if any, that is being provided by the General or Enterprise Funds.
The City will actively support legislation or initiatives sponsored or approved by League of California Cities which would modify Article XIII -B of the Constitution in a manner which would allow the City to retain projected tax revenues resulting from growth in the local economy for use as determined by the Council.
191
FINANCIAL POLICIES
The City will seek voter approval to amend its appropriation limit at such time that tax proceeds are in excess of allowable limits.
DEBT POLICIES
Debt Financing
Debt financing shall generally be limited to one-time capital improvement projects and only under the following circumstances:
➢ When the project's useful life will exceed the term of the financing; ➢ When project revenue or resources will be sufficient to service the debt; and ➢ When the project will benefit the residents of Placentia.
Debt financing shall not be considered appropriate for:
➢ Investment leveraging purposes,
➢ Current operating and maintenance expenses except for issuing short-term instruments such as revenue anticipation notes or tax anticipation notes; and ➢ Any recurring purpose (except as indicated above).
Debt Management
➢ The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.
➢ An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service. ➢ The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due to market volatility or the use of an unusual or complex financing or security structure.
➢ The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability and cost-effectiveness. ➢ The City will monitor all forms of debt annually coincident with the City's Financial Plan preparation and review process and report concerns and remedies, if needed, to the Council.
➢ The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.
➢ The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
192
FINANCIAL POLICIES
Debt Refinancing
General Guidelines Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancing will be considered (within federal tax law constraints) under the following conditions:
➢ There is a net economic benefit;
➢ It is needed to modernize covenants that are adversely affecting the City's financial position or operations; and
➢ The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.
Standards for Economic Savings: In general, refinancing for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
➢ Refinancing that produces net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
➢ Refinancing with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.
Legal Debt Margin
Under state law, the City has a legal debt limitation not to exceed 15% of the total adjusted assessed valuation of taxable property within City boundaries. In accordance with California Government Code § 43605, only the City's general obligation bonds are subject to that legal debt limit. The City has no outstanding general obligation bonds.
CONTRACTING FOR SERVICES
General Policy Guidelines
Contracting with the private sector for the delivery of services provides the City with a significant opportunity for cost containment and productivity enhancements. As such, the City is committed to using private sector resources in delivering municipal services as a key element in our continuing efforts to provide cost-effective programs.
Private sector contracting approaches under this policy include construction projects, professional services, outside employment agencies and ongoing operating and maintenance services.
193
FINANCIAL POLICIES
In evaluating the costs of private sector contracts compared with in-house performance of the service, indirect, direct, and contract administration costs of the City will be identified and considered.
Whenever private sector providers are available and can meet established service levels, they will be seriously considered as viable service delivery alternatives using the evaluation criteria outlined below.
For programs and activities currently provided by City employees, conversions to contract services will generally be made through attrition, reassignment or absorption by the contractor.
Evaluation Criteria
Within the general policy guidelines stated above, the cost-effectiveness of contract services in meeting established service levels will be determined on a case-by-case basis using the following criteria:
> Is a sufficient private sector market available to competitively deliver this service and assure a reasonable range of alternative service providers? ➢ Can the contract be effectively and efficiently administered? ➢ What are the consequences if the contractor fails to perform, and can the contract reasonably be written to compensate the City for any such damages? ➢ Can a private sector contractor better respond to expansions, contractions or special requirements of the service?
➢ Can the work scope be sufficiently defined to ensure that competing proposals can be fairly and fully evaluated, as well as the contractor's performance after bid award? ➢ Does the use of contract services provide us with an opportunity to redefine service levels?
➢ Will the contract limit our ability to deliver emergency or other high priority services? > Overall, can the City successfully delegate the performance of the service and still retain accountability and responsibility for its delivery?
194
Community Overview
The City of Placentia is located in the northern part
of Orange County and encompasses just under
seven square miles adjacent to the cities of Yorba
Linda, Brea, Fullerton and Anaheim.
The City was incorporated in 1926 and became a
charter city in 1967. It is governed by a five -
member elected City Council. The city operates
under the Council/Administrator form of city
government whereby City Council members serve
staggered, four-year terms, with a three
consecutive term limit. The Mayor is selected by the
City Council from among its membership and
serves a one-year term. The City Administrator is appointed by the City Council to carry out the policies and direction of the City Council, oversee the day-to-day operations of the City, and appoint department directors.
Placentia is a full-service city that provides the following services: police, fire & life safety, street and park maintenance, recreation, traffic/transportation, public improvements, economic development, building and planning, zoning, and general administrative services.
COMMUNITY PROFILE
Demographics
000
04000
51,824 Total Population
36.9 Median Age
49.5% Male & 50.5% Female
63.4% Homeownership Rate
195
40.7% of Population with
bachelor's degree or Higher
11°
0 011 Median Income- $103,041
ME
ME ME
ME
ME ME
ME MEME
ME M. M.
•
17,368 Total Housing Units
History
Placentia's rich history began in 1837 when the governor of Mexico granted the Rancho San Juan Cajon De Santa Ana to Juan Ontiveros. This land grant included the area that today comprises Placentia, Anaheim, Brea, and Fullerton. Placentia was placed on the map in 1910 when A.S. Bradford persuaded the Santa Fe Railroad to re-route their track through this area, thus shortening the rail distance to Los Angeles. A station was built and packing houses were established for the town's growing citrus industry. Mr. Bradford and Richard Melrose laid out the main streets of the town and, in his honor, Bradford Avenue and Melrose Avenue retain their names today.
P�cE
PLACExrin
50,000 residents, beautiful
recreation.
COMMUNITY PROFILE
Placentia's climate and rich land attracted an ever-growing number of new residents. The area was well suited for raising citrus fruit, walnuts, avocados, and grapes. Placentia became the center of Valencia Orange Growing and Packing, and its 500 citizens voted to incorporate the City in 1926.
In 1960, Placentia's population had reached only 5,000; however, a phenomenal growth period was just beginning. By 1970, the population had increased five -fold to nearly 25,000.
Today, Placentia is still a fast-growing community with over suburban homes, good schools, stately churches, and wholesome Top Sales Tax Producers (in alphabetical order)
7 -Eleven
76 Arco AM PM
Audi North OC
Beacon Roofing Supply
Bejac
Best 4 Less 76
Chevron
Coastal Spa & Patio
CVS Pharmacy
Facility Solutions Group
Fairway Ford Sales
Marshalls
196
Nickey Petroleum
Print & Finishing Solutions
Prosource of North Orange
County
Roofing Wholesale
Ross
SC Motors
Schorr Metals
State Bros
Suburban Propane
TFN Architectural Signage
Accrual Basis of
Accounting
Adjusted / Amended
Budget
Air Quality
Management District
(AQMD)
Air Quality
Management Plan
(AQMP)
Allocation of Funds
Annual
Comprehensive
Financial Report
(ACFR)
Appropriation
Arterial Highway
Financing Program
(AHFP)
Assessed Property
Assessed Valuation
Assessed Valuation
(Secured)
Assessed Valuation
(Unsecured)
BUDGET GLOSSARY
A method of accounting that recognizes the financial effect of transactions, events, and inter -fund activities when they occur, regardless of the timing of related cash flows.
The adopted budget plus any modifications (increases, decreases and transfers) approved by the City Council during the fiscal year.
The air pollution control agency for the four -county region including Los Angeles and Orange counties, as well as parts of Riverside and San Bernardino counties ( www.aamd.aov) .
A plan developed by the AQMD that serves as the blueprint for all the future rules necessary to bring the area into compliance with federal and state clean air standards.
Setting aside funds for a specific purpose or program. An allocation of funds makes them available for expenditure.
The summarization of the City's financial activity for the previous fiscal year which also includes a summarization of significant milestones that were accomplished during the year by department, fiscal policies, and statistical information. The ACFR is prepared by December of each year.
A specific amount of money authorized by the City Council for an approved work program.
A Measure M funded program for pavement rehabilitation projects on arterial roadways in the county.
The value set upon real estate or other property by the County Tax Assessor.
A measure of the taxable value of property located within the City against which the tax rate is applied.
That part of the assessment roll containing state assessed property and property the taxes on which are a lien on real property sufficient to secure payment of taxes.
The remainder of the assessment roll that is not on the secured roll.
The taxes on the unsecured roll are a personal liability of the assessed owner.
197
Assessment District
(AD)
Audit
Balanced Budget
Bond Refinancing
Bonds
Bradley Burns
Uniform Local Sales
& Use Tax
Budget Surplus
Budget Amendment
California
Environmental
Quality Act
(CEQA)
BUDGET GLOSSARY
A separate unit of government that manages specific resources within defined boundaries. Through self-financing, it can raise predictable funds, such as taxes, user fees or bonds, directly from the people who benefit from the services.
Prepared by an independent certified public accountant (CPA), the primary objective of an audit is to determine if the City's financial statements fairly represent the City's financial position and results of operations in conformity with generally accepted accounting principles. In conjunction with performing an audit, independent auditors customarily issue a Management letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management practices.
A budget in which planned expenditures do not exceed planned revenues.
The pay off and re -issuance of bonds to obtain better interest rates and/or bond conditions.
A certificate of debt issued by an entity, guaranteeing payment of the original investments, plus interest.
A 1% local sales tax is collected by the State of California as part of the larger sales and use tax levied on the total retail price of tangible personal property based on business location. Use Tax is the complement of sales tax and imposed on the purchaser, usually for goods purchased out-of-state for local use.
The difference between operating revenues and operating expenditures. The Budget Surplus may be used for ongoing expenses (as opposed to year-end balance, which may be used only for one- time expenses).
The Council has the sole responsibility for adopting the City's budget and may amend or supplement the budget at any time after adoption by majority vote. The City Administrator has the authority to approve transfers within funds.
A state statute enacted in 1970 that requires state and local agencies to identify the significant environmental impacts of their actions and to avoid or mitigate those impacts, if feasible (ceres.ca.gov/ceqa). 198
California
Transportation
Commission
(CTC)
Capital Equipment
Capital Expenditure
Capital Improvement
Program Budget
(CIP)
Certificates of
Participation
(COPs)
City Council
(CC)
Community
Development Block
Grant (CDBG)
Community Facilities
District
(CFD)
Community Oriented
Policing Services
(COPS)
BUDGET GLOSSARY
The agency responsible for programming and allocating funds for the construction of highway, passenger rail and transit improvements throughout California ( www.catc.ca.9ov)
Equipment (fixed assets) with an initial individual cost of $2,500 or more and an expected useful life greater than two years, such as automobiles, microcomputers and furniture.
Expenditure for tangible property with an initial individual cost of $25,000 or more and an expected useful life greater than two years per item.
A multi-year financial plan for construction of infrastructure, facilities, and rehabilitation such as buildings, streets, storm drains, and recreational facilities with an initial individual cost of at least $50,000 and an estimated useful life greater than two years.
Tax-exempt bonds issued by state entities usually secured with revenue from an equipment or facility lease. COPs enable governmental entities to finance capital projects without technically issuing long-term debt. This can be advantageous, as the issuance of long-term debt is commonly subject to voter approval and other state constitutional and statutory requirements. COPs have been used by municipalities to pay for prisons, office buildings, vehicles, and even parks.
Comprised of five City Councilmembers who are elected by district by registered voters of the City. Councilmembers each serve a four-year term. The mayor is selected by fellow councilmembers and serves a one-year term. The City Council adopts legislation, sets policy, adjudicates issues and establishes the budget of the City.
Provides eligible metropolitan cities and urban counties with annual direct grants to revitalize neighborhoods; expand affordable housing and economic opportunities; and/or improve community facilities and services, principally to benefit low- and moderate -income persons.
A special district that can issue tax-exempt bonds as a mechanism by which public entities finance construction and/or acquisition of facilities and provide public services to the district.
A grant program that provides partial funding of salaries for several front line law enforcement positions.
199
Conditional Use
Permit
(CUP)
Congestion
Management Plan
(CMP)
Consumer Price
Index
(CPI)
Contingency Reserve
Cost Allocated
Debt Service
Department,
(Function) Division
Discretionary
Funding
Opportunities
Drug Abuse
Resistance Program
Encumbrance
Enterprise Fund
BUDGET GLOSSARY
Allows a city or county to consider special uses which may be essential or desirable to a particular community, but which are not allowed as a matter of right within a zoning district, through a public hearing process.
Defines a network of state highways and arterials, level of service standards and related procedures.
A statistical description of price levels provided by the U.S.
Department of Labor. The change in this index from year to year is used to measure the cost of living and economic inflation.
The City has established a policy to set aside a percentage of its General Fund operating expenditures as a contingency reserve.
A method used to charge General Fund costs budgeted in one department to another department or another fund.
The payment of principal and interest on borrowed funds such as bonds.
Section Organizational units within the Operations Budget that group resources together to provide related types of services.
Pertains to funds, grants or other resources that are not restricted as to use.
DARE — a police officer -led series of classroom lessons that teaches children from kindergarten through 12th grade how to resist peer pressure and live productive drug- and violence -free lives ( www.dare.com) .
An encumbrance is not an expenditure, but a reservation of funds to be expended at a future date. A commitment is usually made through a purchase order for the future payment of goods and services not yet received or paid for.
This fund type is used to account for operations that are: (a) financed and operated in a manner similar to private sector enterprises and it is the City's intent that the costs (including depreciation) of providing goods or services to the general public be financed or recovered primarily through user charges.
200
Environmental
Enhancement and
Mitigation Program
(EEMP)
Environmental
Impact Report
(EIR)
Expenditure
Fair Housing Council
of Orange County
(FHCOC)
Fees
Fiscal Year
(FY)
Fixed Asset
Franchise Tax
Fringe Benefits
BUDGET GLOSSARY
A state funded grant program for projects related to environmental enhancement or design, particularly of transportation facilities.
A public document used by governmental agencies to analyze the significant environmental effects of a proposed project, to identify alternatives and disclose possible ways to reduce or avoid potential environmental damage. The California Environmental Quality Act requires an EIR whenever the initial study or other evidence in the record has produced substantial evidence that the proposed project might produce significant environmental effects.
The outflow of funds paid or to be paid for an asset, goods or services regardless of when the invoice is actually paid. This term applies to all funds.
A private non-profit organization which fosters diversity in housing through education and the enforcement of state and federal fair housing laws ( www.fairhousinaoc.ora) .
A general term used for any charge levied by government for providing a service or permitting an activity.
Any period of 12 consecutive months designated as the budget year.
Placentia's budget year begins on July 1 and ends on June 30.
Assets that are long-term in nature such as land, buildings, machinery, furniture and other equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $5,000.
Revenue generated from taxes paid by a business that gave an exclusive contractual agreement to operate and use the public right- of-way in the City Examples includes Southern California Edison, Cable Television, Southern California Gas and Republic Disposal.
These include retirement/pension; health, life, and disability insurance; workers' compensation; and vacation, administrative, medical and special leave of absence time.
201
Full -Time Equivalent
(FTE)
Fund
Fund Balance
Gas Tax
General Fund
General Plan
Geographical
Information System
(GIS)
Goal
Government Finance
Officers Association
(G FOA)
Governmental
Accounting
Standards Board
(GASB)
Grants
Gross Domestic
Product (Real)
(GDP)
Gross State Product
(GSP)
BUDGET GLOSSARY
Refers to part-time hours converted to one full-time equivalent position, which equals 40 hours per week, 52 weeks per year. (2080 hours per year)
A self -balancing set of accounts to record revenues and expenditures associated with a specific purpose.
Within a specific fund, the funds remaining when all current and prior year liabilities (expenditures) are subtracted from current and prior year assets (revenues).
State tax received from gasoline sales utilized solely for street related purposes, such as new construction, rehabilitation or maintenance.
The primary operating fund of the City (as opposed to all other City funds, which are designated as "Special Funds").
A comprehensive, long-range, policy document required by state law.
The document establishes the City's overall spatial and temporal development pattern.
A computer system capable of assembling, storing, manipulating and displaying geographically referenced information.
A time/phased strategy that will implement a specific course of action or plan, typically, a long-term process.
A professional association of state/provincial and local finance officers in the United States and Canada ( www.afoa.ora) .
Organized in 1984 by the Financial Accounting Foundation to establish standards of financial accounting and reporting for state and local governmental entities ( www.aasb.ora) .
Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity or facility.
The total of the goods and services produced by labor and property located in the United States.
The total of the goods and services produced by labor and property located in the State of California.
202
Growth Management
Area
(GMA)
Growth Management
Program
(GMP)
Hotel Tax (TOT)
Infrastructure
Inter -Fund Transfers
Landscape, Lighting,
and Park
Maintenance
(LLPM)
Lease -Purchase
Agreement
Level of Effort
Levy
Local Agency
Formation
Commission
(LAFCO)
Local Agency
Investment Fund
(LAIF)
BUDGET GLOSSARY
Inter jurisdictional planning regions within Orange County.
A Measure M funded program intended to address the cumulative regional traffic impacts of development not addressed by specific project mitigation and existing system deficiencies.
Also known as the Transient Occupancy Tax (TOT) or bed tax — a 10% tax added to the cost of renting a hotel room within the City.
Inputs Includes the City's street, bridge, traffic signal, landscaping, and trail networks. To be capitalized as part of the City's infrastructure network, a related component must have an initial individual cost of at least $50,000 and an estimated useful life greater than two years.
Resources (e.g. dollars, staff and other assets) required to accomplish a job or provide a service.
Payments from one fund to another fund, primarily for work or services provided
An assessment district to provide funds for park and parkway landscaping, lighting and park maintenance.
Contractual agreements which are termed leases, but whose lease amount is applied to the purchase.
Generally used to identify the number of staff providing a particular service. Level of Services Generally used to define the existing or current services, programs and facilities provided by government.
To impose taxes, special assessments or service charges for the support of governmental activities.
Reviews proposals for the formation of new local governmental agencies and changes of organization in existing agencies ( www.oclafco.ora) .
A voluntary program created by statute in 1977 in which participating agencies (local governments and special districts) invest public funds. 203
Long -Term Debt
Major Fund
Measure M
Measure M - Growth
Management Area
(M-GMA)
Measure M —
Turnback
Measure U
Memorandum of
Understanding
(MOU)
Modified Accrual
National Pollutant
Discharge
Elimination System
BUDGET GLOSSARY
Debt with a maturity of more than one year after issuance.
A fund that comprises more than 10% of total citywide budgeted revenues and transfers -in and/or 10% of total budgeted appropriations and transfers -out. Please see the "Major Funds — Summary by Budget Category" tables presented in the Budget Summary chapter.
County -wide sales tax measure used to fund a variety of transportation related projects.
A county grant program that provides funding for projects that benefit the greatest number of jurisdictions within a designated growth management area (GMA) in Orange County. The primary objective of this program is to address current traffic deficiencies and the cumulative regional traffic impacts of development not addressed by specific project mitigation and existing system deficiencies.
The non-competitive portion of the sales tax revenue generated through Measure M that is "turned back" to the City. Funds are restricted to circulation related projects (street, traffic signal, etc.) and are received quarterly.
A 1% sales tax approved by the voters in November 2018 and effective April, 2019 to help fund much-needed infrastructure repairs and maintenance as well as public safety and other critical services.
An agreement outlining the terms of employment entered into between the City and employees of various bargaining units.
Basis of Accounting Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, or measurable, except for un -matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due.
NPDES — a permit program authorized by the Clean Water Act that controls water pollution by regulating point sources that discharge pollutants into waters of the United States.
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Objective
Operating Budget
Orange County Fire
Authority
(OC FA)
Orange County
Investment Pool
(OCIP)
Orange County
Transportation
Authority
(OCTA)
Ordinances
Outputs
Part I Crimes
Part II Crimes
Pavement
Management System
Pavement Quality
Index
(PQI)
Performance Budget
Performance
Measurements
BUDGET GLOSSARY
Describes an outcome to be accomplished in specific, well-defined and measurable terms and is achievable within a specific timeframe; generally, programs have objectives.
A budget for General Fund department service delivery expenditures such as salaries, utilities and supplies. The day-to-day costs of delivering essential City services.
An agency that provides fire prevention/suppression and emergency services to 23 cities and all the unincorporated areas in Orange County ( www.ocfa.org) .
A pooling of cash by the county, local agencies and school districts for investment purposes run by the Orange County Treasurer.
A regional transportation agency formed in 1991 to develop and implement unified transportation programs and services for Orange County ( www.octa.net) .
A formal legislative enactment by the governing board (i.e. City Council) of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality to which it applies.
The general results expected from programs and functions.
The most serious criminal offenses, including murder, rape, robbery, aggravated assault, burglary, larceny/theft, auto theft and arson.
All other criminal offenses not defined as Part I crimes.
PMS — a computer-assisted decision-making process designed to help cities and counties prevent pavement problems through maintenance and repair in a timely, cost-effective manner.
A scale from 1 to 10 that measures the structure, surface condition and riding comfort of the roadway.
A budget wherein expenditures are tied to the measurable performance of activities and work programs.
Statistical measures that are collected to show the impact of dollars spent on City services.
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Personnel Expenses
Priority E
Priority I Calls
Program
Program Budget
Property Tax
Proposition 218
Public Employees'
Retirement System
(PERS)
Ralph M. Brown Act
Redevelopment
Agency
(RDA)
BUDGET GLOSSARY
Salaries and fringe benefits, such as pensions and insurance, for full- time and part-time employees of the City.
Calls Refers to the most serious calls for emergency response for serious emergencies, in -progress calls and potentially life-threatening incidents that require a Code 3 (use of lights and siren) response.
Refers to calls for emergency response for serious emergencies, in progress calls and potentially life-threatening incidents that do not require a Code 3 (use of lights and siren) response.
Represents major areas or support functions that can be defined as a service provided to citizens, other departments or other agencies.
A budget wherein expenditures are displayed primarily on programs of work and secondarily by the character and object class of the expenditure.
A tax levied on the assessed value of real property; also known as ad valorem tax. In California, this tax is limited to 1% with the exception of pre -Proposition 13 approved bond debt service. Proposition 13 On June 6, 1978, the California electorate approved Proposition 13, the "People's Initiative to Limit Property Taxation," which limited the tax rate for real estate as follows: the maximum amount of any tax on real property shall not exceed 1% of the full cash value of such property.
The City of Placentia receives $0.1340 cents per dollar of the Prop 13 tax.
On November 5, 1996, the California electorate approved Proposition 218, the self -titled "Right to Vote on Taxes Act." Proposition 218 added articles XIIIC and XIIID to the California Constitution and made numerous changes to local government finance law. Public officials are required to conduct the public's business in compliance with Proposition 218.
Provides retirement and health benefit services to members from the state, school districts and local public agencies ( www.calaers.ca.aov) .
The Brown Act is a California law that insures the public can attend and participate in meetings of local government.
Formerly charged with the oversight for the redevelopment process for the City of Placentia. In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the 206
Regional Surface
Transportation
Program
(RSTP)
Reserve
Resolution
Resources
Revenue
Right of Way
Southern California
Association of
Governments
(SCAG)
Special Funds
Traffic Enforcement
Index
Transaction Sales
Tax (District Tax)
BUDGET GLOSSARY
California Supreme Court. As a result, all redevelopment agencies in California were dissolved effective February 1, 2012.
A federal and state funded grant program used for projects located on highway systems (classified higher than local roads or rural minor collectors), bridges on any public highway, and transit systems.
A designated amount of funds set aside from a fund's balance which is legally restricted for a specific purpose and is therefore not available for general appropriations.
A special or temporary order of a legislative body (e.g. City Council or Planning Commission) requiring less formality than an ordinance.
Units of dollars or physical input, such as work years or work hours, and other assets used to support and attain program objectives.
Annual income received by the City.
ROW — a strip of land occupied or intended to be occupied by a street, crosswalk, railroad, electric transmission line, oil or gas pipeline, water main, sanitary or storm sewer main, shade trees, or special use.
The Metropolitan Planning Organization for Los Angeles, Orange, San Bernardino, Riverside, Ventura and Imperial counties, that is mandated by the federal government to research and draw up plans for transportation, growth management, hazardous waste management and air quality ( www.scaa.ca.aov) .
The City's accounts are broken into distinct funds, each earmarked for a different purpose, with the principle and interest of the funds tracked separately. The City's main operating fund is its General Fund, while other City funds are designated as Special Funds. These funds are legally restricted for a specific purpose and is therefore not available for general use.
The number of moving citations divided by the number of injury accidents.
Similar to the Bradley Burns Sales Tax, a transactions and use sales tax is allocated to the district where the tangible goods are delivered or placed into use. Voter approved district taxes are levied within incorporated city limits. Placentia has a 1% transaction tax authorized in November 2018.
207
Transfers-In/Out
Transient Occupancy
Tax
(TOT)
Transportation
Management
Association
(TMA)
Transportation
Management Plan
(TM P)
Unencumbered
Appropriation
Voice Over Internet
Protocol
(VoIP)
BUDGET GLOSSARY
A transfer of resources between different City funds (see glossary definition of "Fund"). A transfer of cash from the City's General Fund to a City Special Fund, for example, would be designated as a transfer - out in the General Fund, and then a transfer -in in the receiving Special Fund.
A 10% tax added to the cost of renting a hotel room within the City.
Also known as the Hotel or Bed Tax.
An association comprised of employers and property owners that promotes the use of alternative forms of commuting to the single occupant vehicle. Traffic congestion relief and air quality benefits are the primary goals of TMA.
A plan that promotes the reduction of single occupant vehicle use in order to improve air quality and relieve congestion. Transportation Subventions Funds from outside sources used to construct transportation improvements that must be used for specific projects.
That portion of an allocation not yet expended or committed to a specific purpose. Unexpended Appropriation is that portion of an allocation not yet actually paid.
Used to manage the delivery of voice information over the Internet.
Year -End Surplus Funds remaining at the end of a fiscal year that are available for allocation or for one-time purchases (not for on-going programs or services).
208