City of Point Arena
Fiscal Year 2025-2026
Interim Budget
June 24, 2025
EXHIBIT A
June 24, 2025
CITY OF POINT ARENA
451 School St. | PO Box 67 | Point Arena, CA 95468
(707) 882-2122 | pointarena.ca.gov
Honorable Members of the Point Arena City Council and Residents of Point Arena, City staff are pleased to present the Point Arena Fiscal Year 2025/26 Interim Budget, which represents projected revenues and expenditures to conduct day-to-day City operations. At this time, the Budget is interim because the FY 2024/25 revenues and expenditures do not include June, the last month of the fiscal year. Once the books are closed on the year, a final Budget for FY 2025/26 will be presented to the Council at a regularly scheduled meeting.
CONTINUING CHALLENGES
The Point Arena City Council and its community understands FY 2023/24 and FY 2024/25 presented serious financial challenges. In March 2024, the City had only $28,000 in its checking account- barely enough to make the next payroll. While the previous City Accountant recommended filing for bankruptcy, this was an untenable decision for the City Council to make, the City began deep cost-cutting measures including the following:
• Reduced Payroll by 50%
o In 2024, laid off or retired three field staff. In 2025, laid off an additional position. Total staffing has been reduced from 9 to 5 positions. o Reduced remaining staff hours by 20%, from 32 to 25 hours per week, including the Interim City Manager. Additionally, clerical support was reduced to 10 hours per week.
o Only essential expenditures – no travel, deferred capital maintenance, eliminated publications, memberships, and equipment purchases.
The City also approved new revenue sources:
• Sales Tax Increase: Projected to generate an additional $110,000 annually. • Indirect Administrative Fee of 15%: Apply indirect administrative costs to grants and other programs.
FUTURE WAYS TO ADDRESS BUDGET DEFICIT
City staff will also bring forward other initiatives over the next 12 months for further discussion and Council action, including:
• Fees - New and/or Adjustments for sewer, pier operations and new event fees. • Restructure Business License Tax
• Restructure or increase Transient Occupancy Tax
While all these measures have greatly reduced the City’s financial burden, we are not out of the woods yet. FY 2025/26 will be another lean year, and I ask for the community’s patience and understanding as we continue to navigate through difficult challenges.
NEW BUDGET ITEMS
The FY 2025/26 Budget continues to be very tight, but a few new activities are proposed. • Part-time Code Enforcement within Public Safety operations. • Complete the Windy Hollow road rehabilitation design.
Staff want to thank the City Council, and City residents, business owners, and community organizations who contributed their voices throughout the year. Together, we will rebuild the City that is more inclusive, equitable, and prepared for the challenges ahead. We encourage everyone to stay engaged and continue participating in shaping our future.
Sincerely,
Peggy Ducey
GENERAL FUND REVENUE
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
Beginning Balance 200,000 pending
4118 · PLHA - Permanent Local Housing 100,000 294,219
4100 · Property Taxes 75,000 73,559
4108 · Sales Tax - General 78,000 76,176
4119 · Measure X Tax Increase 2025 110,000 3,000
4109 · Sales Tax - Streets 67,000 65,720
4111 · Transient Occupancy Tax 200,000 215,190
4112 · VLF Swap 50,000 55,229
4113 · Transfer Tax 50 63
4114 · Road Fines 500 60
4116 - Cannabis Excise Tax (7% Recreational) 20,000
4125 · BLM Reimbursements 7,205 7,205
4200 · Gas Tax HUTA 18,980 18,955
4250 · RMRA SB1 Funds 12,458 12,028
4300 · Grant Revenues
XXXX - Used Oil grant 5,000 5,000
4360 - PARSAC Safety Grant 10,500
4370 · COASTAL CONV - PIER GRANT 400,000 70,000
4350 · FEMA Grants 50,000 90,000
4310 · Grants - CDBG 136,000
4340 · COP's AB1913 Allocation 195,000 195,000
4345 - Prop 65 Parks 30,000
4410 · Franchise Fees 20,000 16,442
4420 · Business License Fee 8,600 8,540
4440 · Planning Fees/Permits 30,000 19,200
4510 · Interest Income 15,000 500
4520 · Rents & Concessions 33,000 27,900
4910 - Events 12,000
4990 · Miscellaneous Sales & Services 795 500
4991 - Indirect Administrative Fees (15%) 10,000
TOTAL 25/26 GENERAL FUND INCOME 1,390,781 1,558,793
BEGINNING BALANCE ROLLOVER 1,590,781
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
18-19 19-20 20-21 21-22 22-23 23-24 24-25
Property Tax
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
18-19 19-20 20-21 21-22 22-23 23-24 24-25
Sales Tax
$-
$50,000
$100,000
$150,000
$200,000
$250,000
18-19 19-20 20-21 21-22 22-23 23-24 24-25
Transient Occupancy Tax
ADMINISTRATION - EXPENSES
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
6100 · Salaries & Wages 160,000 200,000
6200 · Payroll Taxes & Benefits 52,800 65,000
6300 · General Administration Costs 165,381 103,450
6310 · Advertising/Noticing 336 500
6320 · Election Costs 2,765
6330 · Dues & Memberships 1,782 2,000
6340 · Liability Insurance 85,312 60,000
6342 · Crime Bond 1,796 2,000
6345 · Event Insurance 2,100 2,100
6347 · Property Insurance 52,054 30,000
6350 · Licenses/Permits/Fees 70 100
6360 · Office Supplies 2,500 2,500
6365 · Postage 1,051 1,000
6370 · Printing 244 250
6390 · Training/Travel 13,775 3,000
6300 · General Administration Costs - Other 1,596
6400 · Professional Services 63,000 80,000
6410 · Professional - Accounting 8,000 10,000
6420 · Professional - Audit 25,000 25,000
6430 · Professional - Consultant
6460 · City Attorney 30,000 45,000
6500 · Program Supplies & Services 40,602 42,500
6521 · Rent - Equipment 5,508 6,000
6530 · Outside Services 600
6541 · Repairs/Maint - Building 952 1,500
6542 · Repairs/Maint - Equipment 404 500
6551 · Supplies - Safety 109 300
6552 · Supplies & Tools 3,510 3,500
6560 · Telephone 4,500 4,500
6561 · Utilities 19,000 20,000
6565 · Internet Fees 5,772 6,000
6572 · Vehicle - Fuel 247 200
6900 · Other Expenses 33 300
6910 · Miscellaneous Expense 69 200
6900 · Other Expenses - Other 90 100
7000 · Capital Expenses 1,000
8200 · Debt Service - Interest 2,000 36,000
TOTAL EXPENSES 421,816 447,250
PLANNING
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
REVENUES
4370 - Pier Resiliency Grant 70,000 400,000
4440- Planning Fees/Permits 19,200 30,000
4310 - CDBG Grants 136,000 0
TOTAL REVENUES 225,200 430,000
EXPENSES
6100 · Salaries & Wages 500 5,000
6200 · Payroll Taxes & Benefits 75 500
6300 · General Administration Costs 647 1,000
6310 · Advertising/Noticing 347 500
6330 · Dues & Memberships 300 300
6350 · Licenses/Permits/Fees
6365 · Postage 200
6400 · Professional Services 87,000 250,000
6430 · Professional - Consultant 45,000 100,000
6440 · Professional - Engineer 42,000 150,000
6500 · Program Supplies & Services 875 1,000
6530 · Outside Services 875 1,000
TOTAL EXPENSES 89,097 257,500
Credit - No Transfer 136,103 172,500
SAFETY
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
REVENUES
4340 · COP's AB1913 Allocation 194,663 195,000
EXPENSES
6430 - Planning Consultant - Code Enforcement 5,000 35,000 6580 · Sheriff Dept Services 120,000 120,000
6910 - Misc - Security 616 15,000
TOTAL EXPENSES 125,616 170,000
Credit - No Transfer 69,047 25,000
PARKS
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
REVENUES
XXX - Used Oil 5,000 5,000
4345 - Prop 65 Parks 30,000
TOTAL REVENUES 5,000 35,000
EXPENSES
6100 · Salaries & Wages 22,000 25,000
6200 · Payroll Taxes & Benefits 2,900 3,200
6300 · General Administration Costs 3,811 2,500
6345 · Event Insurance 3,811 2,500
6350 · Licenses/Permits/Fees
6500 · Program Supplies & Services 9,936 12,300
6521 · Rent - Equipment
6530 · Outside Services 1,180 2,000
6541 · Repairs/Maint - Building 390 500
6542 · Repairs/Maint - Equipment 736 1,000
6551 · Supplies - Safety
6552 · Supplies & Tools 1,612 1,600
6561 · Utilities 6,000 7,000
6572 · Vehicle - Fuel 18 100
6573 · Vehicle - Maintenance 100
6900 · Other Expenses 3 500
6910 · Miscellaneous Expense 3 500
TOTAL EXPENSES 63,943 43,500
Deficit -20,293 -38,500
TRANSFER IN/OUT 20,293
STREETS & ROAD MAINTENANCE
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
REVENUES
4109 · Sales Tax - Streets 65,720 67,000
4200 - Gas Tax HUTA 18,955 18,980
TOTAL REVENUES 84,675 85,980
EXPENSES
6100 · Salaries & Wages 36,000 35,000
6200 · Payroll Taxes & Benefits 1,000 2,000
6500 · Program Supplies & Services 14,806 18,700
6521 · Rent - Equipment 2,000 1,000
6530 · Outside Services 750
6541 · Repairs/Maint - Building 710
6542 · Repairs/Maint - Equipment 535
6543 · Repairs/Maint - Streets 48 5,000
6551 · Supplies - Safety 95 500
6552 · Supplies & Tools 1,100 1,200
6560 · Telephone
6561 · Utilities 7,500 8,000
6565 · Internet Fees
6572 · Vehicle - Fuel 2,000 2,000
6573 · Vehicle - Maintenance 68 1,000
6900 · Other Expenses
6910 · Miscellaneous Expense
7000 · Capital Expenses 25,293
7400 · Infrastructure
7500 · Capital Equipment 25,293
TOTAL EXPENSES 77,099 55,700
Debit/Credit 7,576 30,280
REVOLVING LOAN FUND FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
REVENUES
4510 - Interest 1,016 1,000
4590 - Return of Principal 12,000 13,000
TOTAL REVENUES 13,016 14,000
EXPENSES
6347 - Property Tax 1,035 1,200
TOTAL EXPENSES 1,035 1,200
Credit - No Transfer 11,981 12,800
RMRA SB 1 POTHOLE TAX - STREETS
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
REVENUES
4250 · RMRA SB1 Funds 12,028 12,458
12,028 12,458
EXPENSES
6100 · Salaries & Wages 1,000
6200 · Payroll Taxes & Benefits 200
6400 · Professional Services 11,000
6430 · Professional - Consultant 1,000
6440 · Professional - Engineer 10,000
TOTAL EXPENSES 0 12,200
Credit - No Transfer 12,028 258
PIER OPERATIONS
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
REVENUES
4610 · Boat/Crab Equipment Storage 11,315 16,000
4620 · Landing Fees 24,420 35,000
4640 · Launch Fees 8,035 10,000
4990 · Miscellaneous Sales & Services 10,111 1,000
TOTAL REVENUE 56,106 62,000
EXPENSES
6100 · Salaries & Wages 48,000 41,000
6200 · Payroll Taxes & Benefits 6,500 6,000
6300 · General Administration Costs 678 800
6350 · Licenses/Permits/Fees 336 400
6360 · Office Supplies 341 400
6500 · Program Supplies & Services 12,090 13,900
6541 · Repairs/Maint - Building 610 1,000
6542 · Repairs/Maint - Equipment
6551 · Supplies - Safety 190 250
6552 · Supplies & Tools 963 1,000
6560 · Telephone 261 300
6561 · Utilities 8,359 9,500
6565 · Internet Fees 900 900
6572 · Vehicle - Fuel 553 700
6500 · Program Supplies & Services - Other 253 250
TOTAL EXPENSES 67,268 61,700
Debit -11,162 300
Transfer In 11,200
$-
$20,000.00
$40,000.00
$60,000.00
$80,000.00
$100,000.00
$120,000.00
$140,000.00
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Estimate
PIER OPERATIONS
REVENUES VS EXPENDITURES
Expenditures Revenues
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
4710 · Sewer Service Fees 230,000 230,000
TOTAL INCOME 230,000 230,000
6100 · Salaries & Wages 86,000 90,000
6200 · Payroll Taxes & Benefits 10,000 10,000
6300 · General Administration Costs 34,600 35,000
6350 · Licenses/Permits/Fees 33,611 35,000
6390 · Training/Travel 989
6400 · Professional Services 640
6440 · Professional - Engineer 640
6500 · Program Supplies & Services 115,417 111,000
6541 · Repairs/Maint - Building 287 1,000
6542 · Repairs/Maint - Equipment 6,838 5,000
6544 · Repairs/Maint - Infrastructure 30,000 15,000
6551 · Supplies - Safety 190 500
6552 · Supplies & Tools 5,193 3,000
6560 · Telephone 1,059 12,000
6561 · Utilities 70,000 72,000
6572 · Vehicle - Fuel 1,839 2,000
6573 · Vehicle - Maintenance 11 500
6600 · Enterprise Supplies & Services 37,504 39,000
6610 · Chlorine 17,895 18,000
6630 · Lab/Testing 19,609 21,000
TOTAL EXPENSES 284,161 285,000
Debit -54,161 -55,000
Transfer In 55,000
WASTEWATER
REVENUES
EXPENSES
FY 2024/25
ESTIMATED
ACTUALS
FY 2025/26
INTERIM
BUDGET
4710 · Sewer Service Fees 46,809 51,000
TOTAL INCOME 46,809 51,000
6100 · Salaries & Wages 52,000 58,000
6200 · Payroll Taxes & Benefits 5,100 5,400
6300 · General Administration Costs
6350 · Licenses/Permits/Fees
6390 · Training/Travel
6400 · Professional Services
6440 · Professional - Engineer
6500 · Program Supplies & Services 25,267 28,000
6541 · Repairs/Maint - Building 1,000
6542 · Repairs/Maint - Equipment 267 2,000
6544 · Repairs/Maint - Infrastructure 25,000 25,000
TOTAL EXPENSES 82,367 91,400
Debit -35,558 -40,400
Transfer In 35,600
WASTEWATER REHAB
REVENUES
EXPENSES
City of Point Arena
Transactions Report
3rd Quarter
FY 2025-2026
GENERAL FUND REVENUE - FY 2024/25
24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year Total
% of Total
Revenue
Budgeted
Beginning Balance 300,074
GENERAL FUND REVENUE
4100 - Property Taxes 63,000 7,261 7,261 7,261 12%
4108 - Sales Tax - General 75,000 5,801 9,863 4,276 19,940 19,940 27% 4109 - Sales Tax - Streets 72,000 4,936 8,232 4,316 17,484 17,484 24% 4111 - Transient Occupancy Tax 180,000 33,132 5,903 39,035 39,035 22% 4112 - VLF Swap 25,503 25,503 25,503 25,503 100%
4113 - Transfer Tax 300 63 63 63 21%
4118 - PLHA Permanent Local Housing Allocation 171,838 7,421 7,421 7,421 4% 4125 - BLM Reimbursements 7,205
4200 - Gas Tax 17,000 1,491 4,163 5,654 5,654 33%
4250 - RMRA SB1 Funds 11,000 958 1,111 2,069 2,069 19%
4300 - Grant Revenues
4340 - COP's AB1913 Allocation 175,000 7,570 7,570 7,570 4% 4350 - FEMA Reimbursement 96,000
4300 - Recycling 5,000
4410 - Franchise Fees 18,000
4420 - Business License Fee 7,000 544 20 564 564 8%
4440 - Planning Fees/Permits 35,000
4510 - Interest Income 1,000 34 120 158 312 312 31%
4520 - Rents & Concessions 23,000 8,499 2,400 10,899 10,899 47% 4998 - Unknown Source Income 122 0%
4990 - Misc Sales and Services 16 31 47 47
TOTAL GENERAL FUND REVENUES 982,968 55,411 69,671 18,740 18,740 143,822 15%
GENERAL FUND - ADMINISTRATIVE
24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
6100 - Salaries & Wages 160,000 9,294 13,048 9,745 32,087 32,087 20% 6200 - Payroll Taxes & Benefits 50,000 5,128 1,333 2,693 9,154 9,154 18% 6310 - Advertising/Noticing 800
6320 - Election Costs 1,500 96 120 216 216 14%
6330 - Dues & Memberships 1,200 150 150 150 13%
6340 - Liability Insurance 50,000 26,164 1,759 27,923 27,923 56% 6345 - Event Insurance 2,100 1,689 1,689 1,689 80%
6347 - Property Insurance 24,382 24,382 107 24,489 24,489 100% 6360 - Office Supplies 35,000 81 80 161 161
6365 - Postage 300 709 265 974 974 325%
6370 - Printing 560
6390 - Training/Travel 8,000 1,852 1,852 1,852 23%
6300 - Total General Administration Costs 123,842 56,542 2,331 1,852 60,725 60,725 49% 6410 - Professional - Accounting 12,000 300 639 264 1,203 1,203 10% 6420 - Professional - Audit 20,000
6460 - City Attorney 30,000 8,103 1,305 9,408 9,408 31% 6400 - Total Professional Services 51,000 8,403 1,944 264 10,611 10,611 21% 6521 - Rent - Equipment 7,700 1,001 441 872 2,314 2,314 30% 6530 - Outside Services 1,000 600 600 600 60%
6541 - Repairs/Maint - Building 1,200 11 11 11 1%
6551 - Supplies - Safety 500
6552 - Supplies & Tools 1,000 71 137 87 295 295 30%
6560 - Telephone 5,000 271 275 272 818 818 16%
6561 - Utilities 17,000 2,361 1,874 232 4,467 4,467 26% 6565 - Internet Fees 6,000 523 302 691 1,516 1,516 25%
6572 - Vehicle Fuel 4000
6500 - Total Program Supplies & Services 38,400 4,227 3,629 1,293 9,149 9,149 24% 8200 - Debt Service 45,600 2,424 2,505 4,929 4,929 11%
Total Administration 469,842 86,018 24,790 15,847 126,655 126,655 27%
PLANNING
24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenues
4370 - Pier Reiliency Grant 490,000
4440 - Planning Fees & Permits 55,000
Total Revenues 191,558
Expenses
6100 - Salaries & Wages 88 88 88
6200 - Payroll Taxes & Benefits 9 9 9
6330 - Dues & Memberships 300 300 300 300 100%
6310 . Advertising/Noticing 347 347 347 347 100%
6365 - Postage -
6300 - Other Costs 2,967 2,967 2,967
6300 Total General Admin 647 3,614 3,614 3,614 559%
6430 - Planning Consultant 50,000 3,745 3,938 7,683 7,683 15% 6440 - Architect/Engineering Consultant 136,558 8,750 2,738 11,488 11,488 8% 6400 - Total Professional Services 186,558 12,495 2,738 3,938 19,171 19,171 10% 6500 - Total Program Supplies & Services
Total Planning Expenses 187,205 16,206 2,738 3,938 22,882 22,882 12%
PUBLIC SAFETY
24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenues
4340 - COP'S AB 1913 Allocation 175,000 7,570 7,570 7,570 4% Expenses
6430 - Planning Consultant - Code Enforcement 10,000
6440 - Professional - Engineer
6551 - Supplies - Safety
6580 - Sheriff Department Services 108,329 8,333 25,000 33,333 33,333 31% 6500 - Total Expenses 118,329 8,333 25,000 33,333 33,333 28% 6910 - Misc Expenses 5,000
Total Planning Expenses 123,329 8,333 25,000 33,333 33,333 27% PARKS
24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenues
XXXX - Used Oil Fund 5,000
Total Parks Revenue 5,000
Expenses
6100 - Salaries & Wages 20,000 1,414 1,890 1,183 4,487 4,487 22% 6200 - Payroll Taxes & Benefits 3,000 151 268 192 611 611 20% 6300 - General Administration Costs 2,070 2,070 2,070 2,070 100% 6340 - Liability Insurance 2,070
6500 - Total Program Supplies and Services 10,470 1,870 707 150 2,727 2,727 26% 6530 - Outside Services 1,700 445 445 445 26%
6542 - Repairs/Maint - Equipment 500
6551 - Supplies - Safety 736
6552 - Supplies & Tools 1,134 480 480 480 42%
6561 - Utilities 5,200 945 707 150 1,802 1,802 35%
6572 - Vehicle - Fuel 1,000
6573 - Vehicle - Maintenance 200
6900 - Other Expenses 250
Total Parks 35,790 5,505 2,865 1,525 9,895 9,895 28%
STREETS & ROAD MAINTENANCE
24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenue
4109 - Sales Tax Streets 72,000 4,936 8,232 4,316 17,484 17,484 24% 4200 - Gas Tax 17,000 1,491 4,163 5,654 5,654 33%
Total Revenue 89,000 6,427 12,395 4,316 23,138 23,138 26% Expenses
6100 - Salaries & Wages 45,000 122 122 122
6200 - Payroll Taxes & Benefits 5,000 13 13 13
6510 - Disposal
6530 - Outside Services
6542 - Repair/Maint - Equipment 200
6543 - Repair/Maint - Streets 6,000
6551 - Supplies Safety 500
6553 - Supplies & Tools 1,000 201 312 513 513 51%
6561 - Utilities 8,000 1,527 659 21 2,207 2,207 28%
6572 - Vehicle Fuel 2,500 288 354 642 642 26%
6573 - Vehicle Maintenance 1,000
6500 Total Program Supplies & Services 19,200 1,815 1,214 333 3,362 3,362 18% Total Expenses 69,200 1,815 1,349 333 3,497 3,497 5%
PIER OPERATIONS
24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
REVENUES
4610 · Boat/Crab Equipment Storage 8,000 3,045 3,045 3,045 38% 4620 · Landing Fees 34,000 1,131 922 4,569 6,622 6,622 19% 4640 · Launch Fees 7,000 840 1,160 540 2,540 2,540 36%
4990 · Miscellaneous Sales & Services 9,000 459 352 811 811 9% TOTAL REVENUE 58,000 2,430 5,479 5,109 13,018 13,018 22%
EXPENSES
6100 · Salaries & Wages 40,000 2,905 4,637 3,783 11,325 11,325 28% 6200 · Payroll Taxes & Benefits 3,000 224 422 356 1,002 1,002 33% 6300 · General Administration Costs 350 165 165 165 47% 6350 - Licenses/Permits 350 165 165 165 47%
6360 - Office Supplies
6500 · Program Supplies & Services 14,375 1,008 957 700 2,665 2,665 19% 6541 - Repairs - Building 475
6542 - Repairs - Equipment 500
6551 - Supplies Safety 400
6552 - Supplies & Tools 1,000 125 125 125 13%
6560 - Telephone 600 51 53 51 155 155 26%
6561 - Utilities 10,000 889 732 509 2,130 2,130 21%
6565 - Internet 900 140 140 140 16%
6572 - Vehicle Fuel 500 68 47 115 115 23%
TOTAL EXPENSES 57,725 4,302 6,016 4,839 15,157 15,157 26% 24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
4710 · Sewer Service Fees 200,000 7,801 7,801 7,801 4%
TOTAL INCOME 200,000 7,801 7,801 4%
6100 · Salaries & Wages 80,000 6,094 6,673 5,691 20,346 20,346 25% 6200 · Payroll Taxes & Benefits 7,500 521 734 633 1,888 1,888 25% 6300 · General Administration Costs 33,611 20 20 20
6350 · Licenses/Permits/Fees 33,611
6390 · Training/Travel 300 20
6400 · Professional Services 640
6440 · Professional - Engineer 640
6500 · Program Supplies & Services 89,700 16,214 6,166 363 22,743 22,743 25% 6530 - Outside Services 1,000
6541 · Repairs/Maint - Building 2000
6542 · Repairs/Maint - Equipment 20,000 387 387 387 2%
6544 · Repairs/Maint - Infrastructure 3,720 3,720 3,720 6551 · Supplies - Safety 0
6552 · Supplies & Tools 4,000 506 506 506 13%
6560 · Telephone 1,200 102 106 103 311 311 26%
6561 · Utilities 58,000 11,205 5,915 260 17,380 17,380 30% 6572 · Vehicle - Fuel 2,500 294 145 439 439 18%
6573 · Vehicle - Maintenance 1000
6600 · Enterprise Supplies & Services 37,000 5,726 3,839 9,565 9,565 26% 6610 · Chlorine 14,000 4,266 4,266 4,266 30%
6630 · Lab/Testing 23,000 1,460 3,839 5,299 5,299 23%
TOTAL EXPENSES 248,451 28,555 13,593 10,526 52,674 52,674 21% Debit -48,451
WASTEWATER
REVENUES
EXPENSES
24/25
Adjusted
Budget Jul-24 Aug-24 Sep-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
4710 · Sewer Service Fees 200,000 0%
TOTAL INCOME 200,000 0%
6100 · Salaries & Wages 80,000 4,414 5,600 5,485 16,973 16,973 21% 6200 · Payroll Taxes & Benefits 7,500 410 545 519 1,474 1,474 20% 6300 · General Administration Costs 33,611
6350 · Licenses/Permits/Fees 33,611
6390 · Training/Travel 300
6400 · Professional Services 640
6440 · Professional - Engineer 640
6500 · Program Supplies & Services 89,700
6530 - Outside Services 1,000
6541 · Repairs/Maint - Building 2000
6542 · Repairs/Maint - Equipment 20,000
6544 · Repairs/Maint - Infrastructure
6551 · Supplies - Safety
6552 · Supplies & Tools 4,000
6560 · Telephone 1,200
6561 · Utilities 58,000
6572 · Vehicle - Fuel 2,500
6573 · Vehicle - Maintenance 1000
6600 · Enterprise Supplies & Services 37,000
6610 · Chlorine 14,000
6630 · Lab/Testing 23,000
TOTAL EXPENSES 248,451 4,824 6,145 6,004 16,973 16,973 7% Debit -48,451
EXPENSES
WASTEWATER REPAIR
REVENUES
Jul-24
Type Date Num Name Memo Amount
Bill Pmt -Check 07/16/2024 14628 Allied Administrators 08/01/2024-08/31/2024 -105.92 Bill Pmt -Check 07/16/2024 14629 Alpha Analytical Labratories, Inc. Wastewater testing June 2024 -964.00 Bill Pmt -Check 07/16/2024 14630 Charles Schwab & Co, Inc IRA Group# 1411-1719: June 2024 -638.92 Bill Pmt -Check 07/16/2024 14631 Community Development Services CDBG and Related Services -1,062.50 Bill Pmt -Check 07/16/2024 14632 EverBank Copier rental -436.75 Bill Pmt -Check 07/16/2024 14633 JWC Environmental -3,720.31 Bill Pmt -Check 07/16/2024 14634 Marie Jones Consulting Planning Services - June 2024 -7,240.00 Bill Pmt -Check 07/16/2024 14635 Mendocino County Auditor-Controller -2,971.12 Bill Pmt -Check 07/16/2024 14636 Mendocino County Sheriff Law enforcement services June 2024 -8,333.33 Bill Pmt -Check 07/16/2024 14637 PG&E May-June 2024 billings -7,720.80 Bill Pmt -Check 07/16/2024 14638 Pitney Bowes Global Financial Serv LLC Postage Acct# 8000-9000-0967-2662 -155.75 Bill Pmt -Check 07/16/2024 14639 Point Arena Gas June 2024 -394.70 Bill Pmt -Check 07/16/2024 14640 Point Arena Water Works, Inc. June Water Service -1,054.18 Bill Pmt -Check 07/16/2024 14641 Quill VOID: 0.00
Bill Pmt -Check 07/16/2024 14642 SHN Consulting Engineers & Geologists Planning & Engineering Services -640.00 Bill Pmt -Check 07/16/2024 14643 Tom Varga travel reimbursement -729.13 Bill Pmt -Check 07/16/2024 14644 USPS PO Box renewal - one year -188.00 Bill Pmt -Check 07/16/2024 14645 Willits News 3768547 -347.12 Check 07/05/2024 13901 Barbara Burkey 2024-07-05 Payroll -92.35 Check 07/05/2024 13902 Doyle, Daniel J. 2024-07-05 Payroll -69.26 Check 07/05/2024 13903 Ely-Dobbins, Anna M. 2024-07-05 Payroll -69.26 Check 07/05/2024 EFT Payroll Direct Deposits 2024-07-05 Payroll -11,100.94 Check 07/31/2024 EFT Shandong Baiyi garbage truck -5,950.00 Check 07/31/2024 EFT Redwood Credit Union wire transfer fee -45.00 Check 07/24/2024 EFT Employment Development Department State Payroll Taxes -430.98 Check 07/24/2024 EFT US Treasury Federal Payroll Taxes -3,131.15 Check 07/16/2024 13907 Ca State Disbursement Unit -82.61 Total Outflows - City Checking -57,674.08
CITY OF POINT ARENA - SCHEDULE OF CHECKING ACCOUNT TRANSACTIONS
Type Date Num Name Memo Amount
1119 - Credit Card
Credit Card 07/01/2024 Further Reach Internet -200.00
Credit Card 07/01/2024 Zoom Council Meeting -47.97
Credit Card 07/03/2024 KOA Manchester Propane -34.89
Credit Card 07/03/2024 KOA Manchester Propane -33.53
Credit Card 07/06/2024 Ukiah Paper Supply Toilet Paper -253.13 Credit Card 07/09/2024 Wildflower Inn Refund 108.50
Credit Card 07/09/2024 Further Reach Pier Internet 140.00 Credit Card 07/09/2024 B & H Photo Micrphones 89.55
Credit Card 07/22/2024 US Cellular Cell Phones 168.84
Credit Card 07/23/2024 USPS 365.00
Credit Card 07/27/2024 Amazon Supplies 60.90
Credit Card 07/27/2024 Amazon Supplies 150.64
Credit Card 07/30/2024 Adobe Computer Program 59.99
Credit Card 07/30/2024 Amazon Supplies 268.11
Credit Card 07/31/2024 Ukiah Paper Supply Toilet Paper -253.13 Total Outflows 588.88
Deposit 07/16/2024 Deposit 1,720.25
Deposit 07/05/2024 Deposit 3,055.33
Deposit 07/10/2024 Deposit 1,490.81
Deposit 07/22/2024 Deposit 957.54
Deposit 07/31/2024 Deposit 33,000.82
Deposit 07/25/2024 Deposit 9,775.10
Deposit 07/24/2024 Deposit 4,935.53
Deposit 07/24/2024 Deposit 5,800.89
Deposit 07/09/2024 Deposit 108.50
Deposit 07/09/2024 Deposit 167.37
Deposit 07/31/2024 Interest 34.46
General Journal 07/27/2024 R Point Arena Water Works, Inc. 1,151.03 General Journal 07/31/2024 Balance Adjustment 0.31
Type Date Num Name Memo Amount
General Journal 07/29/2024 LOC-Int Transfer payment to LOC -2,423.98 Total 1110 · General Fund Checking - RCU Total Inflows - City Checking -54,396.44
Aug-24
Type Date Num Name Memo Amount
Bill Pmt -Check 08/06/2024 14646 Archetype International design service renovations Vets Hall -20,100.00 Bill Pmt -Check 08/06/2024 14647 Jones Mayer -3,064.41
Bill Pmt -Check 08/06/2024 14648 AT&T (CalNet) Acct #9391053227: 06/17/24 - 07/16/24 -254.79 Bill Pmt -Check 08/06/2024 14649 California State Lands Commission Pier lease -165.45 Bill Pmt -Check 08/06/2024 14650 Independent Coast Observer 130 W. Lake St. Inv# 8019 -96.00 Bill Pmt -Check 08/06/2024 14651 Mendocino Community Network Internet fees -45.00 Bill Pmt -Check 08/06/2024 14652 Patricia Schwindt, CPA Payroll Service June -300.00 Bill Pmt -Check 08/06/2024 14653 Ryan Process, Inc. Chlor Plus Briquettes -4,265.64 Bill Pmt -Check 08/06/2024 Gualala Building Supply QuickBooks generated zero 0.00 Bill Pmt -Check 08/15/2024 14660 Allied Administrators Group ID #07917-06025: -451.14 Bill Pmt -Check 08/15/2024 14661 EverBank Copier rental: -564.37 Bill Pmt -Check 08/15/2024 14662 JR's Auto Care -395.52 Bill Pmt -Check 08/15/2024 14663 Marie Jones Consulting Planning Services - July 2024 -870.00 Bill Pmt -Check 08/15/2024 14664 Mendocino County Clerk Recorder Wildflower East study -2,966.75 Bill Pmt -Check 08/15/2024 14665 Mendocino County Sheriff Law enforcement services July 2024 -8,333.33 Bill Pmt -Check 08/15/2024 14666 MTA Bulk Tickets - WW Treatment -600.00 Bill Pmt -Check 08/15/2024 14667 Point Arena Gas July 2024 -187.50 Bill Pmt -Check 08/15/2024 14668 Suburban Propane Inv# 14260281302 -97.40 Bill Pmt -Check 08/15/2024 14669 Tom Varga travel reimbursement - meals -189.76 Bill Pmt -Check 08/15/2024 14670 Tom White mowing bluff top road -444.50 Check 08/02/2024 13909 Barbara Burkey 2024-08-02 Payroll -92.35 Check 08/02/2024 13910 Doyle, Daniel J. 2024-08-02 Payroll -69.26 Check 08/02/2024 13911 Ely-Dobbins, Anna M. 2024-08-02 Payroll -69.26 Check 08/02/2024 14718 Payroll Direct Deposits 2024-08-02 Payroll -8,759.66 Check 08/16/2024 14719 Payroll Direct Deposits 2024-08-16 Payroll -8,916.51 Check 08/30/2024 14720 Payroll Direct Deposits 2024-08-30 Payroll -10,084.83 Check 08/16/2024 13912 Ca State Disbursement Unit -82.61 Check 08/02/2024 13908 Ca State Disbursement Unit -82.61 Check 08/07/2024 EFT Employment Development Department State Payroll Taxes -420.24
CITY OF POINT ARENA - SCHEDULE OF CHECKING ACCOUNT TRANSACTIONS
Type Date Num Name Memo Amount
Check 08/07/2024 EFT US Treasury Federal Payroll Taxes -2,927.33 Check 08/21/2024 EFT Employment Development Department State Payroll Taxes -417.06 Check 08/21/2024 EFT US Treasury Federal Payroll Taxes -2,902.09 Check 08/26/2024 EFT Blue Shield of Calif (Health) Account #W00358491000 - -2,944.01 Check 08/28/2024 Service Charge -6.00
Check 08/30/2024 13913 Ca State Disbursement Unit child support pmt -82.61 Total Outflows - City Checking -81,247.99
1119 - Credit Card
Credit Card 08/01/2024 EFT Further Reach Internet Fees -200.00 Credit Card 08/01/2024 EFT Zoom.us Zoom Subscription -47.97 Credit Card 08/30/2024 EFT Adobe Acrobat -59.99
Credit Card 08/27/2024 EFT Amazon.com supplies -20.74
Credit Card 08/27/2024 EFT Amazon.com supplies -85.36
Credit Card 08/22/2024 EFT US Cellular Cell phones -168.92 Credit Card 08/16/2024 EFT Amazon.com supplies -125.26
Credit Card 08/16/2024 EFT Manchester Beach KOA Pier Propane -29.45 Credit Card 08/15/2024 EFT Amazon.com supplies -77.02
Credit Card 08/14/2024 EFT Amazon.com supplies -94.72
Credit Card Outflows -909.43
Deposit 08/06/2024 Deposit 58,539.38
Deposit 08/27/2024 Deposit 4,479.34
Deposit 08/22/2024 Deposit 1,111.28
Deposit 08/01/2024 Deposit 2,566.83
Deposit 08/21/2024 Deposit 8,502.93
Deposit 08/22/2024 Deposit 16,705.85
Deposit 08/30/2024 Deposit 1,596.45
Deposit 08/26/2024 Deposit 239.40
Deposit 08/31/2024 Interest 37.55
General Journal 08/31/2024 Balance Adjustment 0.02
General Journal 08/16/2024 LOC-Int Transfer payment to LOC -2,504.78
Type Date Num Name Memo Amount
Credit Card 09/17/2024 EFT Amazon.com supplies -191.95
Credit Card 09/17/2024 EFT SUMMIT HOSTING Website Hosting -190.00 Credit Card 09/17/2024 EFT SUMMIT HOSTING Website Hosting -190.00 Credit Card 09/17/2024 EFT Staples Supplies -26.93
Credit Card 09/21/2024 EFT Bluehost.com Website Hosting -62.97 Credit Card 09/22/2024 EFT US Cellular Cell phones -168.92 Credit Card 09/29/2024 EFT Adobe Acrobat -59.99
TOTAL Total Credit Card -1,399.09
Deposit 09/13/2024 Deposit 4,393.70
Deposit 09/30/2024 Deposit 7,826.76
Deposit 09/23/2024 Deposit 4,275.86
Deposit 09/23/2024 Deposit 4,315.57
Deposit 09/13/2024 Deposit 73,789.49
Deposit 09/30/2024 Interest 36.21
Total Inflows 94,637.59
Sep-24
Type Date Num Name Memo Amount
Bill Pmt -Check 09/11/2024 14671 Point Arena Water Works, Inc. -1,161.02 Bill Pmt -Check 09/11/2024 14672 Archetype International design service renovations Vets Hall -46,900.00 Bill Pmt -Check 09/11/2024 14673 HealthEquity Employer Contribution 2024 HSA Acct 2016- 2380322 April-June 2024 Andersen -550.00 Bill Pmt -Check 09/11/2024 14674 PG&E July 17 to July 23, 2024 -8,166.85 Bill Pmt -Check 09/11/2024 14675 Point Arena Water Works, Inc. August Water Service -1,015.80 Bill Pmt -Check 09/11/2024 14676 Redwood Credit Union-Biglow (HSA) HSA 2024 Employer Contribution April - June 2024: Act #776546 Biglow -550.00 Bill Pmt -Check 09/11/2024 14677 Redwood Credit Union-Nunez (HSA) HSA Employer Contribution 2024: Acctt 625825 April-June 2024 -550.00 Bill Pmt -Check 09/11/2024 14678 PG&E August 15 - August 22, 2024 -8,278.99 Bill Pmt -Check 09/11/2024 14679 Advanced Locking Solutions Keys -11.00 Bill Pmt -Check 09/11/2024 14680 Quality Code Publishing -885.00 Bill Pmt -Check 09/24/2024 14681 Alliant Insurance Services, Inc. July 4 -2,070.00 Bill Pmt -Check 09/24/2024 14682 Allied Administrators Group ID #07917-06025: 10/01/2024-10/31/2024 -451.14 Bill Pmt -Check 09/24/2024 14683 Alpha Analytical Labratories, Inc. Wastewater testing 9/13/2024 & 8/15/2024 -693.00 Bill Pmt -Check 09/24/2024 14684 Archetype International -67,000.00 Bill Pmt -Check 09/24/2024 14685 AT&T (CalNet) -522.19
Bill Pmt -Check 09/24/2024 14686 Charles Schwab & Co, Inc IRA Group# 1411-1719: July & August 2024 -1,563.08 Bill Pmt -Check 09/24/2024 14687 Community Development Services CDBG and Related Services July & August 2024 Vet's Hall -5,838.32 Bill Pmt -Check 09/24/2024 14688 EverBank Copier rental: Contract # 20420012 August 2024 Inv. 10113772 -440.66 Bill Pmt -Check 09/24/2024 14689 Gualala Building Supply Propane Take Fill - nozzle -17.96 Bill Pmt -Check 09/24/2024 14690 Healdsburg Lumber Supplies -319.13 Bill Pmt -Check 09/24/2024 14691 Independent Coast Observer Measure X -120.00 Bill Pmt -Check 09/24/2024 14692 Jones Mayer -6,343.32
Bill Pmt -Check 09/24/2024 14693 Marie Jones Consulting Planning Services - July 2024 -1,125.00 Bill Pmt -Check 09/24/2024 14694 Mendocino Coast Chamber of Commerce Membership Dues -150.00 Bill Pmt -Check 09/24/2024 14695 Patricia Schwindt, CPA -902.00 Bill Pmt -Check 09/24/2024 14696 Peggy Ducey Lodging 6/20/24 to 9/4/24, 13 nights -1,286.54 Bill Pmt -Check 09/24/2024 14697 Point Arena Gas August 2024 -179.50 Bill Pmt -Check 09/24/2024 14698 Quill Supplies - August -80.48 Bill Pmt -Check 09/24/2024 14699 Suburban Propane Inv# 14260281413 -495.40
CITY OF POINT ARENA - SCHEDULE OF CHECKING ACCOUNT TRANSACTIONS
Type Date Num Name Memo Amount
Bill Pmt -Check 09/24/2024 14700 USA Blue Book -496.44
Bill Pmt -Check 09/24/2024 14701 Mendocino County Sheriff Law enforcement services for May & August 2024 -16,666.66 Bill Pmt -Check 09/24/2024 14702 CIRA -62,528.62
Bill Pmt -Check 09/24/2024 14703 North Coast Community Planning -3,745.00 Bill Pmt -Check 09/24/2024 14704 North Coast Community Planning Consulting Services - LCP Amendment -3,937.50 Check 09/27/2024 EFT Payroll Direct Deposits 2024-09-27 Payroll -8,978.51 Check 09/03/2024 13914 Wilson, Joseph C. 2024-09-03 Payroll -311.93 Check 09/04/2024 EFT Employment Development Department State Payroll Taxes -485.98 Check 09/04/2024 EFT US Treasury Federal Payroll Taxes -3,148.99 Check 09/06/2024 EFT Employment Development Department State Payroll Taxes -3.91 Check 09/06/2024 EFT US Treasury Federal Payroll Taxes -66.88 Check 09/18/2024 EFT Employment Development Department State Payroll Taxes -508.50 Check 09/18/2024 EFT US Treasury Federal Payroll Taxes -3,447.54 Check 09/27/2024 EFT Employment Development Department State Payroll Taxes -72.37 Check 09/26/2024 EFT Blue Shield of Calif (Health) Account #W00358491000 - -2,944.01 Check 09/13/2024 13915 Barbara Burkey 2024-09-13 Payroll -92.35 Check 09/13/2024 13916 Doyle, Daniel J. 2024-09-13 Payroll -69.26 Check 09/13/2024 13917 Ely-Dobbins, Anna M. 2024-09-13 Payroll -69.26 Check 09/11/2024 13918 CASDU -82.61
Check 09/27/2024 13919 CASDU -82.61
Check 09/27/2024 13921 Bogdahn, Peter 2024-09-27 Payroll -1,312.10 Check 09/13/2024 13915 Barbara Burkey 2024-09-13 Payroll -92.35 Check 09/13/2024 13931 Doyle, Daniel J. VOID: 2024-09-13 Payroll 0.00 Check 09/13/2024 13917 Ely-Dobbins, Anna M. 2024-09-13 Payroll -69.26 Check 09/13/2024 EFT Payroll Direct Deposits 2024-09-13 Payroll -10,796.94 Total Outflows - City Checking -277,675.96
1119 - Credit Card
Credit Card 09/01/2024 EFT Zoom.us Zoom Subscription -47.97 Credit Card 09/01/2024 EFT Further Reach Internet Fees -200.00 Credit Card 09/11/2024 EFT Further Reach Internet Fees -140.00 Credit Card 09/17/2024 EFT Amazon.com supplies -120.36
Type Date Num Name Memo Amount
Total 1110 · General Fund Checking - RCU Total Inflows - City Checking -73,040.59
GENERAL FUND REVENUE - FY 2024/25
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal Year
Total
% of Total
Revenue
Budgeted
GENERAL FUND REVENUE
4100 - Property Taxes 63,000 40,552 40,552 47,813 76%
4108 - Sales Tax - General 75,000 4,318 11,128 4,753 20,199 40,139 54% 4109 - Sales Tax - Streets 72,000 4,328 10,005 4,716 19,049 36,533 51% 4111 - Transient Occupancy Tax 180,000 30,000 66,312 1,788 98,100 137,135 76% 4112 - VLF Swap 25,503 0 25,503 100%
4113 - Transfer Tax 300 0 63 21%
4118 - PLHA Permanent Local Housing Allocation 171,838 68,838 68,838 76,259 44% 4125 - BLM Reimbursements 7,205 0%
4200 - Gas Tax 17,000 3,127 1,587 4,714 10,368 61%
4250 - RMRA SB1 Funds 11,000 3,280 913 4,193 6,262 57%
4300 - Grant Revenues
4310 - CDBG Veteran's Hall 136,558 0%
4340 - COP's AB1913 Allocation 175,000 94,663 812 31,040 126,515 134,085 77% 4350 - FEMA Reimbursement 96,000 0%
4370 - Pier Resiliency Grant 4,073 4,073
4410 - Franchise Fees 18,000 3,000 3,000 17%
4420 - Business License Fee 7,000 50 2,064 2,114 2,678 38% 4440 - Planning Fees/Permits 35,000 15,100 15,100 43%
4510 - Interest Income 1,000 32 37 116 185 497 50%
4520 - Rents & Concessions 23,000 3,600 3,600 12,099 53% 4998 - Unknown Source Income 122 122 42 122 100%
4990 - Misc Sales and Services 50 30 80 111
TOTAL GENERAL FUND REVENUES 1,114,526 205,428 106,774 98,232 388,181 551,840 50%
GENERAL FUND - ADMINISTRATIVE
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year Total
% of Total
Revenue
Budgeted
6100 - Salaries & Wages 160,000 8,257 12,801 14,219 35,277 67,364 42% 6200 - Payroll Taxes & Benefits 50,000 9,114 5,326 2,095 16,535 25,689 51% 6310 - Advertising/Noticing 800 216 216 432 54%
6320 - Election Costs 1,500
6330 - Dues & Memberships 1,200 780 780 930 78%
6340 - Liability Insurance 50,000 6,580 6,580 34,503 69% 6345 - Event Insurance 2,100 1,689 80%
6347 - Property Insurance 24,382 24,489 100%
6360 - Office Supplies 35,000 183 529 712 873 2%
6365 - Postage 300 794 265%
6370 - Printing 560 579 579 579 103%
6390 - Training/Travel 8,000 565 1,071 1,636 3,488 44%
6300 - Total General Administration Costs 123,842 1,561 1,254 7,688 10,503 71,228 58% 6410 - Professional - Accounting 12,000 380 1,500 825 2,705 3,908 33% 6460 - City Attorney 40,000 2,705 3,368 6,073 15,481 39% 6400 - Total Professional Services 51,000 380 4,205 4,193 8,778 19,389 38% 6521 - Rent - Equipment 7,700 913 452 174 1,539 3,853 50% 6530 - Outside Services 1,000 0 600 60%
6541 - Repairs/Maint - Building 1,200 151 151 162 14%
6542 - Equipment 365 365 365
6551 - Supplies - Safety 500 109 109 109 22%
6552 - Supplies & Tools 1,000 60 122 182 477 48%
6560 - Telephone 5,000 273 169 159 601 1,419 28%
6561 - Utilities 17,000 2,303 635 1,557 4,495 8,962 53% 6565 - Internet Fees 6,000 238 438 720 1,396 2,912 49%
6572 - Vehicle Fuel 4,000 247 12 259 259 6%
6500 - Total Program Supplies & Services 38,400 3,787 2,172 3,138 9,097 19,118 50% 8200 - Debt Service 45,600 6,264 1,234 1,959 9,457 14,386 32% Total Administration 468,842 29,363 26,992 33,292 89,647 217,174 46%
PLANNING
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year Total
% of Total
Revenue
Budgeted
Revenues
4370 - Pier Resiliency Grant 490,000 4,073 4,073 4,073 1% 4440 - Planning Fees & Permits 55,000 15,000 15,000 15,000 27% Total Revenues 545,000 15,000 4,073 19,073 19,073 3%
Expenses
6100 - Salaries & Wages 88
6200 - Payroll Taxes & Benefits 9
6300 - Other Admin 2,967
6330 - Dues & Memberships 300 300 100%
6310 . Advertising/Noticing 347 347 100%
6365 - Postage
6300 Total General Admin 647 3,614 559%
6430 - Planning Consultant 50,000 4,524 5,963 10,487 18,170 36% 6440 - Architect/Engineering Consultant 136,558 5,888 5,888 17,376 13% 6400 - Total Professional Services 186,558 4,524 11,851 16,375 35,546 19% 6500 - Total Program Supplies & Services 0 2,225 2,225
Total Planning Expenses 187,205 4,524 0 14,076 4,524 39,257 21% Excess/(Deficit)
PUBLIC SAFETY
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year Total
% of Total
Revenue
Budgeted
Revenues
4340 - COP'S AB 1913 Allocation 175,000 94,663 812 31,040 126,515 134,085 77% Expenses
6430 - Planning Consultant - Code Enforcement 10,000
6440 - Professional - Engineer
6551 - Supplies - Safety 103 103 103
6580 - Sheriff Department Services 108,329 33,333 31%
6500 - Total Expenses 118,329 103 33,436 28%
6910 - Misc Expenses 5,000
Total Planning Expenses 123,329 0 103 0 103 33,436 27%
Excess/(Deficit)
PARKS
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year Total
% of Total
Revenue
Budgeted
Revenues
XXXX - Used Oil Fund 5,000
Total Parks Revenue 5,000
Expenses
6100 - Salaries & Wages 20,000 1,507 1,560 1,523 4,590 9,077 45% 6200 - Payroll Taxes & Benefits 3,000 227 166 295 688 1,299 43% 6300 - General Administration Costs 2,070 2,070 100%
6530 - Outside Services 735 735 1,180
6541 - Repairs/Maint - Building 1,700 390 390 390 23%
6542 - Repairs/Maint - Equipment 500 736 736 764 153%
6551 - Supplies - Safety 736
6552 - Supplies & Tools 1,134 588 119 35 742 1,222 108% 6561 - Utilities 5,200 539 168 350 1,057 2,859 55%
6565 - Internet
6572 - Vehicle - Fuel 1,000 18 18 18 2%
6573 - Vehicle - Maintenance 200
6500 - Total Program Supplies and Services 10,470 1,517 1,040 1,121 3,678 6,433 61% 6900 - Other Expenses 250
Total Parks 35,790 3,251 2,766 2,939 8,956 18,879 53%
Excess/(Deficit)
STREETS & ROAD MAINTENANCE
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year Total
% of Total
Revenue
Budgeted
Revenue
4109 - Sales Tax Streets 72,000 4,328 10,005 4,716 19,049 36,533 51% 4200 - Gas Tax 17,000 3,127 1,587 4,714 10,368 61%
Total Revenue 100,000 7,455 10,005 6,303 23,763 46,901 47% Expenses
Streets
6100 - Salaries & Wages 45,000 739 739 861 2%
6200 - Payroll Taxes & Benefits 5,000 79 79 92 2%
6510 - Disposal
6530 - Outside Services
6542 - Repair/Maint - Equipment 200 28 14%
6543 - Repair/Maint - Streets 6,000
6551 - Supplies Safety 500 95 95 95 19%
6553 - Supplies & Tools 1,000 225 165 390 903 90%
6561 - Utilities 8,000 1,604 69 1,673 3,880 49%
6572 - Vehicle Fuel 2,500 25 48 73 715 29%
6573 - Vehicle Maintenance 1,000 9 1%
6500 Total Program Supplies & Services 19,200 1,829 285 117 2,231 5,630 29% Total Expenses 69,200 1,829 1,103 117 3,049 6,583 10%
PIER OPERATIONS
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
REVENUES
4610 · Boat/Crab Equipment Storage 8,000 3,460 300 3,760 6,805 85% 4620 · Landing Fees 34,000 2,432 5,240 185 7,857 14,479 43% 4640 · Launch Fees 7,000 1,919 160 2,079 4,619 66%
4990 · Miscellaneous Sales & Services 9,000 345 6,198 91 6,634 7,445 83% TOTAL REVENUE 58,000 6,237 13,657 436 20,330 33,348 57%
EXPENSES
6100 · Salaries & Wages 40,000 3,194 3,367 2,501 9,062 20,387 51% 6200 · Payroll Taxes & Benefits 3,000 321 264 324 909 1,911 64% 6300 · General Administration Costs 350 171 171 336 96% 6350 - Licenses/Permits 350 171 171 336 96%
6360 - Office Supplies
6500 · Program Supplies & Services 14,375 1,673 1,570 1,007 4,250 4,250 30% 6541 - Repairs - Building 475 475 475
6542 - Repairs - Equipment 500
6551 - Supplies Safety 400
6552 - Supplies & Tools 1,000 253 398 256 907 1,032 103% 6560 - Telephone 600 52 52 207 35%
6561 - Utilities 10,000 1,064 594 681 2,339 4,469 45%
6565 - Internet 900 270 70 70 410 550 61%
6572 - Vehicle Fuel 500 34 33 67 182 36%
TOTAL EXPENSES 57,725 5,188 5,201 4,003 14,392 14,392 25%
WASTEWATER
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenue
4710 - Sewer Service Fees 200,000 10,402 110,730 121,132 128,933 64% Total Revenue
Expenses
6100 - Salaries & Wages 80,000 5,536 5,934 6,809 18,279 38,625 48% 6200 - Payroll Taxes & Benefits 75,000 604 513 852 1,969 3,857 5% 6350 - Licenses/Permits/Fees 33,611 33,611 33,611 33,611 100% 6360 - Office Supplies
6365 - Postage
6390 - Training/Travel 300 40 40 60 20%
6300 - Total General Admin 33,911 33,651 33,651 33,651 99% 6521 - Rent - Equipment
6530 - Outside Services 1,000
6541 - Repairs/Maint - Building 2,000
6542 - Repairs/Maint - Equipment 20,000 387
6551 - Supplies - Safety 3,720
6552 - Supplies & Tools 4,000 149 149 655 16%
6560 - Telephone 1,200 104 538 642 953 79%
6561 - Utilities 58,000 17,863 214 3,908 21,985 39,365 68% 6572 - Vehicle Fuel 2,500 263 194 457 869 35%
6573 - Vehicle Maintenance 1,000 0 0%
6500 - Total Program Supplies & Service 37,000 17,967 477 4,789 23,233 45,949 124% 6610 - Chlorine 14,000 4,474 4,474 8,740 62%
6630 - Lab/Testing 23,000 542 542 5,841 25%
6600 - Total Enterprise Supplies & Services 5,016 5,016 14,581 Total Direct Expenses 225,911 24,107 6,924 46,101 77,132 122,082 54%
WASTEWATER RR FUND
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenue
4710 - Sewer Service Fees 28,040 27,682 27,682 27,682 99% Total Revenue 28,040 27,682 27,682 27,682 99%
Expenses
6100 - Salaries & Wages 39,406 3,941 3,089 2,370 9,400 26,373 67% 6200 - Payroll Taxes & Benefits 3,569 344 265 216 825 2,299 64% Total Charges 42,975 4,285 3,354 2,586 10,225 28,672 67% Type Date Num Name Memo Amount
1110 · Checking - RCU
Bill Pmt -Check 10/08/2024 14705 Alpha Analytical Labratories, Inc. Wastewater testing -1,777.00 Bill Pmt -Check 10/08/2024 14706 JR's Auto Care battery for big generator -28.04 Bill Pmt -Check 10/08/2024 14707 PG&E Sept 16 - Sept 23, 2024 -20,101.67 Bill Pmt -Check 10/08/2024 14708 Point Arena Water Works, Inc. Sept Water Service -1,420.92 Bill Pmt -Check 10/08/2024 14709 Quill -81.26
Bill Pmt -Check 10/08/2024 14710 S&B Account 11280 supplies Sept 2024 -123.38 Bill Pmt -Check 10/24/2024 14711 Allied Administrators 11/01/2024-11/30/2024 -451.14 Bill Pmt -Check 10/24/2024 14712 Allied Crane, Inc. -7,614.44 Bill Pmt -Check 10/24/2024 14713 Alpha Analytical Labratories, Inc. Wastewater testing; Sept /Oct -1,367.50 Bill Pmt -Check 10/24/2024 14714 AT&T (CalNet) 09/17/24 to 10/16/24 -258.97 Bill Pmt -Check 10/24/2024 14715 Charles Schwab & Co, Inc IRA Group:September 2024 -630.11 Bill Pmt -Check 10/24/2024 14716 Community Development Services CDBG and Related Services -600.00 Bill Pmt -Check 10/24/2024 14717 EverBank Copier rental: September 2024 -871.65 Bill Pmt -Check 10/24/2024 14718 Independent Coast Observer Public Notice -216.00 Bill Pmt -Check 10/24/2024 14719 Mendocino Community Network Internet fees:Mar-Aug 2024 -54.00 Bill Pmt -Check 10/24/2024 14720 Peter Bogdahn - V pier hoist repairs -446.06 Bill Pmt -Check 10/24/2024 14721 SHN Consulting Engineers & Geologists Planning & Eng Services June- Aug 2024 -1,612.85 Bill Pmt -Check 10/24/2024 14722 Tom's Plumbing, Inc. -11.21 Bill Pmt -Check 10/28/2024 EFT Blue Shield of Calif (Health) Health Insurance- NOV 2024 -2,944.01 Check 10/22/2024 EFT US Cellular VOID: Cell phones 0.00 Check 10/29/2024 EFT Blue Shield of Calif (Health) VOID: Account #W00358491000 - 0.00 Check 10/25/2024 EFT Payroll Direct Deposits 2024-10-25 Payroll -8,811.59 Check 10/01/2024 EFT Zoom.us Zoom Subscription -47.97
Check 10/01/2024 EFT Further Reach Internet Fees -270.00 Check 10/06/2024 EFT City Clerks Association of California -250.00 Check 10/08/2024 EFT Manchester Beach KOA Pier Propane -33.53 Check 10/08/2024 EFT S&B Acct #11280 (PIER) -17.25
Check 10/09/2024 EFT Microsoft -19.99
Check 10/11/2024 EFT Amazon.com supplies -70.58
Check 10/12/2024 EFT Amazon.com supplies -154.33
Check 10/18/2024 EFT AirMed Care Network Plan ID: 5883 -530.00 Check 10/19/2024 EFT SUMMIT HOSTING -190.00
Check 10/22/2024 EFT US Cellular Cell phones -168.92
Check 10/30/2024 EFT Adobe Acrobat -59.99
Check 10/31/2024 EFT Pitney Bowes Global Financial Serv LLC Leasing Account #0015226378 -912.75 Check 10/02/2024 EFT Employment Development Department State Payroll Taxes -565.33 Check 10/02/2024 EFT US Treasury Federal Payroll Taxes -3,721.12 Schedule of Checking Account Transactions - Cash Basis
City of Point Arena
October 1 - October 31, 2024
Type Date Num Name Memo Amount
Check 10/11/2024 EFT Employment Development Department State Payroll Taxes -596.04 Check 10/11/2024 EFT US Treasury Federal Payroll Taxes -3,585.81 Check 10/30/2024 EFT Employment Development Department State Payroll Taxes -471.71 Check 10/30/2024 EFT US Treasury Federal Payroll Taxes -3,103.19 Check 10/30/2024 EFT Sewer Billings:RCU VOID: INTEREST ON LOAN 02 0.00 Check 10/11/2024 13922 Bogdahn, Peter 2024-10-11 Payroll -291.20 Check 10/11/2024 13923 Barbara Burkey 2024-10-11 Payroll -92.35 Check 10/11/2024 13924 Doyle, Daniel J. 2024-10-11 Payroll -69.26 Check 10/11/2024 13925 Ely-Dobbins, Anna M. 2024-10-11 Payroll -69.26 Check 10/11/2024 EFT Payroll Direct Deposits 2024-10-11 Payroll -9,328.37 Check 10/11/2024 13926 CASDU Child support - Biglow -82.61 Check 10/24/2024 13927 CASDU Child support - Biglow -82.61 Check 10/25/2024 13928 Chantell O'Neill -121.59
Check 10/25/2024 13928 Chantell O'Neill VOID: 0.00
Inflows
Deposit 10/02/2024 Deposit 1,646.14
Deposit 10/03/2024 Deposit 68,838.32
Deposit 10/24/2024 Deposit 8,646.35
Deposit 10/03/2024 Deposit 94,663.46
Deposit 10/15/2024 Deposit 344.95
Deposit 10/29/2024 Deposit 121.59
Deposit 10/14/2024 Deposit 25,000.00
Deposit 10/31/2024 Deposit 5,000.00
Deposit 10/30/2024 Deposit 1,480.64
Deposit 10/07/2024 Deposit 3,432.40
Deposit 10/31/2024 Interest 31.71
General Journal 10/30/2024 LOC-Int Transfer payment to LOC -6,264.12 General Journal 10/31/2024 Balance Adjustment 100.02
Total 1110 · General Fund Checking - RCU 128,713.90
Type Date Num Name Memo Amount
1110 · Checking - RCU
Bill Pmt -Check 11/12/2024 14743 CIRA WC FOR QTR 07/1/24 TO 9/30/24 -8.50 Bill Pmt -Check 11/12/2024 14744 Dave's Plumbing Replace sink drain -474.90 Bill Pmt -Check 11/12/2024 14745 Esmeralda Sanchez -1,500.00 Bill Pmt -Check 11/12/2024 14746 Gritt Soil LLC Consulting for SB1383 -702.15 Bill Pmt -Check 11/12/2024 14747 Marie Jones Consulting Planning Services - Oct 2024 -4,524.00 Bill Pmt -Check 11/12/2024 14748 Point Arena Water Works, Inc. Oct Water Service -1,271.12 Bill Pmt -Check 11/12/2024 14749 Redwood Credit Union-Biglow (HSA) HSA 2024 Employer Cont July-Sept 2024 -550.00 Bill Pmt -Check 11/12/2024 14750 Redwood Credit Union-Nunez (HSA) HSA Employer Contri 2024: July - Sept 2024 -550.00 Bill Pmt -Check 11/12/2024 14751 Tom's Plumbing, Inc. -389.73 Bill Pmt -Check 11/12/2024 14753 Underground Service Alert 2024 Membership Fee -300.00 Bill Pmt -Check 11/12/2024 14754 Alpha Analytical Labratories, Inc. Wastewater testing 10/10/24 to 10/30/24 -542.00 Bill Pmt -Check 11/12/2024 14755 Community Development Services CDBG and Related Services -825.00 Bill Pmt -Check 11/12/2024 14982 McMaster-Carr Supply Co. Phenolic wheel w/roller -190.72 Bill Pmt -Check 11/12/2024 14983 Patricia Schwindt, CPA Payroll Service August -379.50 Bill Pmt -Check 11/12/2024 14984 Peter Bogdahn - V pier fuel -33.53 Bill Pmt -Check 11/12/2024 14985 Point Arena Gas Oct 2024 -553.05 Bill Pmt -Check 11/12/2024 14986 S&B Account 11320 supplies OCT 2024 -587.76 Bill Pmt -Check 11/27/2024 EFT Blue Shield of Calif (Health) Health Insurance-222560013296 DEC 2024 -4,086.91 Check 11/08/2024 EFT Payroll Direct Deposits 2024-11-08 Payroll -9,894.19 Check 11/22/2024 13931 Bogdahn, Peter 2024-11-22 Payroll -207.02 Check 11/22/2024 13932 Barbara Burkey 2024-11-22 Payroll -92.35 Check 11/22/2024 13933 Doyle, Daniel J. 2024-11-22 Payroll -69.26 Check 11/22/2024 14765 Ely-Dobbins, Anna M. 2024-11-22 Payroll -69.26 Check 11/22/2024 1000000 Payroll Direct Deposits 2024-11-22 Payroll -11,775.88 Check 11/06/2024 13929 CASDU -82.61
Check 11/20/2024 14766 CASDU -82.61
Check 11/20/2024 14767 CASDU -229.66
Check 11/06/2024 13930 CASDU -229.66
Check 11/13/2024 EFT Employment Development Department State Payroll Taxes -589.53 Check 11/13/2024 EFT US Treasury Federal Payroll Taxes -3,534.89 Check 11/12/2024 EFT Zoom.us Zoom Subscription -47.97
Check 11/12/2024 EFT Amazon.com supplies -99.32
Check 11/12/2024 EFT Further Reach Internet Fees -270.00 Check 11/13/2024 EFT Amazon.com supplies -62.84
Check 11/14/2024 EFT Amazon.com supplies -102.90
Check 11/22/2024 EFT SUMMIT HOSTING -190.00
City of Point Arena
Schedule of Checking Account Transactions - Cash Basis
November 1 - 30, 2024
Type Date Num Name Memo Amount
Check 11/22/2024 EFT AirMed Care Network Plan ID: 5883 -107.00 Check 11/22/2024 EFT US Cellular Cell phones -168.99
Check 11/22/2024 EFT Amazon.com supplies -108.90
Check 11/23/2024 EFT Amazon.com supplies -66.02
Check 11/26/2024 EFT Amazon.com supplies -94.94
Check 11/27/2024 EFT Webstaurant Store -312.22
Check 11/27/2024 EFT Quill Account # 441675 -83.44
Check 11/27/2024 EFT Quill Account # 441675 -43.34
Check 11/27/2024 EFT Quill Account # 441675 -55.83
Check 11/30/2024 EFT Quill Account # 441675 -122.45
Check 11/27/2024 EFT Employment Development Department State Payroll Taxes -733.13 Check 11/27/2024 EFT US Treasury Federal Payroll Taxes -4,229.07 Check 11/13/2024 EFT Amazon.com supplies -86.16
Inflows
Deposit 11/04/2024 Deposit 76,511.78
Deposit 11/19/2024 Deposit 900.00
Deposit 11/19/2024 Deposit 12,396.41
Deposit 11/22/2024 Deposit 3,280.45
Deposit 11/22/2024 Deposit 21,133.62
Deposit 11/27/2024 Deposit 49.74
Deposit 11/21/2024 Deposit 10,126.00
Deposit 11/30/2024 Interest 36.55
General Journal 11/21/2024 LOAN 02-Int Transfer payment to LOAN 02 -3,681.95 General Journal 11/30/2024 Balance Adjustment 0.01
Transfer 11/22/2024 Funds Transfer 109.77
Total 1110 · General Fund Checking - RCU 69,552.07
Type Date Num Name Memo Amount
1110 · Checking - RCU
Bill Pmt -Check 12/01/2024 14994 Charles Schwab & Co, Inc IRA Group# 1411-1719: October 2024 -522.27 Bill Pmt -Check 12/01/2024 14988 CIRA WC FOR QTR 04/1/24 TO 6/30/24 -6,792.43 Bill Pmt -Check 12/01/2024 14989 Kathy Bienhoff Landscaping: 06/05/23 to 07/24/23 -735.00 Bill Pmt -Check 12/01/2024 14993 Peggy Ducey Lodging 11/4/24 to11/13/24, 10 nights -678.16 Bill Pmt -Check 12/01/2024 14991 PG&E Sept 17 - Oct 15, 2024 -1,928.55 Bill Pmt -Check 12/01/2024 14992 Ukiah Paper Supply, Inc. TP -253.13 Bill Pmt -Check 12/10/2024 14996 Allied Administrators Group ID #07917-06025: 1/01/2025-1/31/2025 -1,101.42 Bill Pmt -Check 12/10/2024 14997 Alpha Analytical Labratories, Inc. Wastewater testing NOV -843.00 Bill Pmt -Check 12/10/2024 14998 Brian McClure Electric -736.00 Bill Pmt -Check 12/10/2024 14999 Cal-PERS 1141548892 -70.00 Bill Pmt -Check 12/10/2024 15000 Charles Schwab & Co, Inc IRA Group# 1411-1719: November 2024 -617.73 Bill Pmt -Check 12/10/2024 15001 CDS PLHA/CDBG grants -1,875.00 Bill Pmt -Check 12/10/2024 15002 Jones Mayer City Attorney Sept & Oct 2024 -3,367.68 Bill Pmt -Check 12/10/2024 15003 LEAF 100-9710801-001 -451.91 Bill Pmt -Check 12/10/2024 15004 Marie Jones Consulting Planning Services - NOV 2024 -5,280.00 Bill Pmt -Check 12/10/2024 15005 Phoenix Fire Defense Annual Fire Extinguisher Service -365.00 Bill Pmt -Check 12/10/2024 15006 Point Arena Gas NOV 2024 -241.45 Bill Pmt -Check 12/10/2024 15007 Point Arena Water Works, Inc. NOVWater Service -1,216.65 Bill Pmt -Check 12/10/2024 15008 S&B Account 11280 and 11320 supplies NOV 2024 -199.48 Bill Pmt -Check 12/10/2024 15009 Scott Technology Group printer lease 10/20/24 to 11/19/24 -881.26 Bill Pmt -Check 12/13/2024 15010 State Water Resources Control Board -32,150.00 Bill Pmt -Check 12/18/2024 VISA PG&E -6,047.60
Check 12/06/2024 EFT Payroll Direct Deposits 2024-12-06 Payroll -12,474.77 Check 12/20/2024 14770 Bogdahn, Peter 2024-12-20 Payroll -150.56 Check 12/20/2024 14771 Barbara Burkey 2024-12-20 Payroll -92.35 Check 12/20/2024 14772 Doyle, Daniel J. 2024-12-20 Payroll -69.26 Check 12/20/2024 14773 Ely-Dobbins, Anna M. 2024-12-20 Payroll -69.26 Check 12/20/2024 EFT Payroll Direct Deposits 2024-12-20 Payroll -11,322.77 Check 12/20/2024 14774 Ca State Disbursement Unit child support pmt - Biglow -82.61 Check 12/20/2024 14775 NV State Collection & Disb Unit child support pmt - Biglow -229.66 Check 12/06/2024 14768 Ca State Disbursement Unit child support pmt - Biglow -82.61 Check 12/06/2024 14769 NV State Collection & Disb Unit child support pmt - Biglow -229.66 Check 12/11/2024 EFT Employment Development Department State Payroll Taxes -756.65 Check 12/24/2024 EFT Employment Development Department State Payroll Taxes -637.76 Check 12/24/2024 eft US Treasury Federal Payroll Taxes -3,862.97 Check 12/11/2024 EFT US Treasury Federal Payroll Taxes -4,029.70 City of Point Arena
Schedule of Checking Account Transactions - Cash Basis
As of December 31, 2024
Type Date Num Name Memo Amount
Check 12/23/2024 EFT Redwood Credit Union loan payment -3,681.95 Check 12/02/2024 EFT Adobe Acrobat -59.99
Check 12/02/2024 EFT Further Reach Internet Fees -270.00 Check 12/03/2024 EFT Zoom.us Zoom Subscription -47.97
Check 12/10/2024 EFT DRI Signs -128.12
Check 12/11/2024 eft Amazon.com supplies -28.78
Check 12/11/2024 EFT Quill Account # 441675 -188.75
Check 12/11/2024 EFT Farmers Insurance Policy # 91424-68-43, Fuentes -1,035.00 Check 12/12/2024 eft Amazon.com supplies -150.68
Check 12/12/2024 EFT Amazon.com supplies -197.08
Check 12/17/2024 EFT Uline -149.48
Check 12/20/2024 EFT SUMMIT HOSTING -190.00
Check 12/20/2024 EFT Amazon.com supplies -15.60
Check 12/23/2024 EFT Bluehost.com Website Hosting -161.92 Check 12/24/2024 EFT AT&T (CalNet) Account 9391053227 -537.51 Check 12/24/2024 EFT US Cellular Cell phones -158.91
Check 12/27/2024 EFT Blue Shield of Calif (Health) Account #W00358491000 - -3,515.46 Check 12/30/2024 EFT Adobe Acrobat -59.99
Check 12/30/2024 EFT Amazon.com supplies -10.83
Check 12/31/2024 EFT Amazon.com supplies -36.84
Check 12/09/2024 Service Charge -12.00
General Journal 12/31/2024 -200.00
Total Outflows - City Checking -111,281.17
Inflows
Deposit 12/05/2024 Deposit 1,587.35
Deposit 12/06/2024 Deposit 30.35
Deposit 12/09/2024 Deposit 31,001.59
Deposit 12/10/2024 Deposit 435.50
Deposit 12/10/2024 Deposit 300.00
Deposit 12/23/2024 Deposit 15,288.05
Deposit 12/23/2024 Deposit 276.48
Deposit 12/30/2024 Deposit 188,248.63
Deposit 12/20/2024 Deposit 912.83
Deposit 12/24/2024 Deposit 4,715.82
Deposit 12/24/2024 Deposit 3,585.28
Deposit 12/30/2024 Deposit 2,010.00
Deposit 12/31/2024 Interest 29.91
Total 1110 · General Fund Checking - RCU 248,421.79
GENERAL FUND REVENUE - FY 2024/25
24/25
Adjusted
Budget Jan-25 Feb-25 Mar-25
Quarterly
Total
Fiscal
Year Total
% of Total
Revenue
Budgeted
GENERAL FUND REVENUE
4100 - Property Taxes 63,000 47,183 75%
4108 - Sales Tax - General 75,000 3,643 11,096 3,877 18,616 58,755 78% 4109 - Sales Tax - Streets 72,000 3,576 9,364 4,279 17,219 53,752 75% 4111 - Transient Occupancy Tax 180,000 24,366 33,777 198 58,341 195,476 109% 4112 - VLF Swap 25,503 725 725 26,228 103%
4113 - Transfer Tax 300 0 63 21%
4118 - PLHA Permanent Local Housing Allocation 171,838 103,785 103,785 180,044 105% 4125 - BLM Reimbursements 7,205 7,205 7,205 7,205 100%
4200 - Gas Tax 17,000 1,593 1,593 11,962 70%
4250 - RMRA SB1 Funds 11,000 1,088 1137 898 3,123 9,384 85% 4300 - Grant Revenues
4310 - CDBG Veteran's Hall 136,558 12,400 12,400 9%
4340 - COP's AB1913 Allocation 175,000 12,946 16,686 17,860 47,492 181,577 104% 4350 - FEMA Reimbursement 96,000 0%
4370 - Pier Resiliency Grant 8,345 9,247 17,592 21,665
4410 - Franchise Fees 18,000 3,000 6,000 33%
4420 - Business License Fee 7,000 2,840 1,805 502 5,147 7,825 112% 4440 - Planning Fees/Permits 35,000 100 4,000 19,200 55% 4510 - Interest Income 1,000 127 118 128 373 870 87%
4520 - Rents & Concessions 23,000 1,200 8,598 2,400 12,198 24,297 106% 4998 - Unknown Source Income 122 42 122 100%
4990 - Misc Sales and Services 149 144 139 432 543
TOTAL GENERAL FUND REVENUES 1,114,526 55,253 110,775 147,313 313,341 864,551 78%
GENERAL FUND - ADMINISTRATIVE
24/25
Adjusted
Budget Jan-25 Feb-25 Mar-25
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
6100 - Salaries & Wages 160,000 18,899 $14,363 15,876 49,138 116,502 73% 6200 - Payroll Taxes & Benefits 50,000 6,926 $1,640 2,032 10,598 36,287 73% 6310 - Advertising/Noticing 800 432
6320 - Election Costs 1,500
6330 - Dues & Memberships 1,200 452 452 1,382 115%
6340 - Liability Insurance 50,000 24,905 24,905 59,408 119% 6345 - Event Insurance 2,100 315 315 2,004 95%
6347 - Property Insurance 24,382 191 191 24,680 101%
6360 - Office Supplies 35,000 778 200 893 1,871 2,744 8% 6365 - Postage 300 794 265%
6370 - Printing 560 579 103%
6390 - Training/Travel 8,000 317 3,450 3,767 7,255 91%
6300 - Total General Administration Costs 123,842 26,641 517 4,343 31,501 99,278 80% 6410 - Professional - Accounting 12,000 413 1,075 2,107 3,595 7,503 63% 6420 - Professional - Audit 20,000 9,185 9,185 9,185 46% 6430 - Professional - Consultant 10,000
6460 - City Attorney 40,000 3,813 878 1,328 6,019 21,500 54% 6400 - Total Professional Services 51,000 4,226 1,953 12,620 18,799 38,188 75% 6521 - Rent - Equipment 7,700 363 363 374 1,100 4,953 64% 6530 - Outside Services 1,000 600 60%
6541 - Repairs/Maint - Building 1,200 600 600 762 64%
6542 - Repairs/Maint - Equipment 39 39 404
6551 - Supplies - Safety 500 109
6552 - Supplies & Tools 1,000 319 86 405 882 88%
6560 - Telephone 5,000 420 701 160 1,281 2,700 54%
6561 - Utilities 17,000 3,357 983 1,263 5,603 14,565 86% 6565 - Internet Fees 6,000 498 596 450 1,544 4,456 74%
6572 - Vehicle Fuel 4,000 259 6%
6500 - Total Program Supplies & Services 38,400 13,409 7,188 2,333 10,572 29,690 77% 8200 - Debt Service 45,600 548 1,363 1,911 16,297 36%
Total Administration 469,842 70,649 25,661 38,567 122,519 336,242 72%
PLANNING
24/25
Adjusted
Budget Jan-25 Feb-25 Mar-25
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenues
4370 - Pier Reiliency Grant 490,000 8,345 9,247 17,592 21,665 4% 4440 - Planning Fees & Permits 55,000 100 4,000 4,100 19,100 35% Total Revenues 191,558 8,445 13,247 21,692 40,765 21%
Expenses
6100 - Salaries & Wages 227 227 315
6200 - Payroll Taxes & Benefits 38 38 47
6330 - Dues & Memberships 300 300 100%
6310 . Advertising/Noticing 347 347 100%
6365 - Postage
6300 - Other 2,967
6300 Total General Admin 647 3,614 559%
6430 - Planning/Professional Consultant 50,000 1,663 7,394 5,536 14,593 32,763 66% 6440 - Architect/Engineering Consultant 136,558 338 225 563 17,939 13% 6400 - Total Professional Services 186,558 1,663 7,732 5,761 15,156 50,702 27% 6500 - Total Program Supplies & Services 800
6530 - Outside Services 800 75 75 2,300 288%
Total Planning Expenses 187,205 1,928 7,732 5,761 15,421 53,364 29% Excess/(Deficit)
PUBLIC SAFETY
24/25
Adjusted
Budget Jan-25 Feb-25 Mar-25
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenues
4340 - COP'S AB 1913 Allocation 175,000 12,946 16,686 17,860 47,492 181,170 104% Expenses
6430 - Planning Consultant - Code Enforcement 10,000
6440 - Professional - Engineer
6551 - Supplies - Safety 206 82 288 391
6561 - Utilities 200 25 225 225
6580 - Sheriff Department Services 108,329 50,000 50,000 83,846 77% 6500 - Total Expenses 118,329 50,406 107 50,513 84,462 71% 6910 - Misc Expenses 5,000
Total Expenses 123,329 50,406 107 50,513 84,462 68%
Excess/(Deficit)
PARKS
24/25
Adjusted
Budget Jan-25 Feb-25 Mar-25
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenues
XXXX - Used Oil Fund 5,000
Total Parks Revenue 5,000
Expenses
6100 - Salaries & Wages 20,000 2,255 914 1,730 4,899 13,976 70% 6200 - Payroll Taxes & Benefits 3,000 446 144 317 907 2,206 74% 6340 - Liability Insurance 2,070
6300 - General Administration Costs 2,070
6530 - Outside Services 1,700 1,180 69%
6542 - Repairs/Maint - Equipment 500 390 78%
6551 - Supplies - Safety 736 0%
6552 - Supplies & Tools 1,134 156 156 1,378 122%
6561 - Utilities 5,200 391 257 498 1,146 4,005 77%
6572 - Vehicle - Fuel 1,000 18 2%
6573 - Vehicle - Maintenance 200
6500 - Total Program Supplies and Services 10,470 547 257 498 1,302 6,971 67% 6900 - Other Expenses 250
Total Parks 35,790 3,248 1,315 2,545 7,108 23,153 65%
Excess/(Deficit)
STREETS & ROAD MAINTENANCE
24/25
Adjusted
Budget Jan-25 Feb-25 Mar-25
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenue
4109 - Sales Tax Streets 72,000 3,576 9,364 4,279 17,219 53,752 75% 4200 - Gas Tax 17,000 1,593 1,593 11,956 70%
Total Revenue 100,000 5,169 9,364 4,279 18,812 65,713 66% Expenses
Streets
6100 - Salaries & Wages 45,000 436 1,993 2,429 3,290 7% 6200 - Payroll Taxes & Benefits 5,000 67 212 279 371 7% 6510 - Disposal
6530 - Outside Services
6541 - Repair/Maintenance - Buildings 374 374 374
6542 - Repair/Maint - Equipment 200 28 14%
6543 - Repair/Maint - Streets 6,000 48 48 48 1%
6551 - Supplies Safety 500 95 19%
6553 - Supplies & Tools 1,000 195 195 1,098 110%
6561 - Utilities 8,000 758 758 4,638 58%
6572 - Vehicle Fuel 2,500 143 143 858 34%
6573 - Vehicle Maintenance 1,000 9 1%
6500 Total Program Supplies & Services 19,200 422 1,096 1,518 7,148 37% Total Expenses 24,200 489 3,301 4,226 10,809 45%
Excess/(Deficit)
PIER OPERATIONS
24/25
Adjusted
Budget Jan-25 Feb-25 Mar-25
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
REVENUES
4610 · Boat/Crab Equipment Storage 8,000 715 675 675 2,065 8,870 111% 4620 · Landing Fees 34,000 4,008 2,577 537 7,122 21,601 64% 4640 · Launch Fees 7,000 2,100 416 2,516 7,135 102%
4990 · Miscellaneous Sales & Services 9,000 224 224 7,669 85% TOTAL REVENUE 58,000 7,047 3,252 1,628 11,927 45,275 78%
EXPENSES
6100 · Salaries & Wages 40,000 5,545 3,592 3,730 12,867 33,254 83% 6200 · Payroll Taxes & Benefits 3,000 833 380 421 1,634 3,545 118% 6300 · General Administration Costs 350 11 330 341 677 193% 6350 - Licenses/Permits 350 336 96%
6360 - Office Supplies 11 330 341 341
6500 · Program Supplies & Services 14,375 1,272 638 826 2,736 9,461 66% 6541 - Repairs - Building 475 475
6542 - Repairs - Equipment 500
6551 - Supplies Safety 400 190
6552 - Supplies & Tools 1,000 159 24 183 1,215 122%
6560 - Telephone 600 0 207 35%
6561 - Utilities 10,000 779 544 615 1,938 6,407 64%
6565 - Internet 900 70 70 70 210 760 84%
6572 - Vehicle Fuel 500 74 141 215 397 79%
TOTAL EXPENSES 57,725 7,661 4,610 5,307 17,578 46,937 81%
WASTEWATER
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenue
4710 - Sewer Service Fees 200,000 10,402 110,730 121,132 128,933 64% Total Revenue
Expenses
6100 - Salaries & Wages 80,000 5,536 5,934 6,809 18,279 38,625 48% 6200 - Payroll Taxes & Benefits 75,000 604 513 852 1,969 3,857 5% 6350 - Licenses/Permits/Fees 33,611 33,611 33,611 33,611 100% 6360 - Office Supplies
6365 - Postage
6390 - Training/Travel 300 40 40 60 20%
6300 - Total General Admin 33,911 33,651 33,651 33,651 99% 6521 - Rent - Equipment
6530 - Outside Services 1,000
6541 - Repairs/Maint - Building 2,000
6542 - Repairs/Maint - Equipment 20,000 387
6551 - Supplies - Safety 3,720
6552 - Supplies & Tools 4,000 149 149 655 16%
6560 - Telephone 1,200 104 538 642 953 79%
6561 - Utilities 58,000 17,863 214 3,908 21,985 39,365 68% 6572 - Vehicle Fuel 2,500 263 194 457 869 35%
6573 - Vehicle Maintenance 1,000 0 0%
6500 - Total Program Supplies & Service 37,000 17,967 477 4,789 23,233 45,949 124% 6610 - Chlorine 14,000 4,474 4,474 8,740 62%
6630 - Lab/Testing 23,000 542 542 5,841 25%
6600 - Total Enterprise Supplies & Services 5,016 5,016 14,581 Total Direct Expenses 225,911 24,107 6,924 46,101 77,132 122,082 54%
WASTEWATER RR FUND
24/25
Adjusted
Budget Oct-24 Nov-24 Dec-24
Quarterly
Total
Fiscal
Year
Total
% of Total
Revenue
Budgeted
Revenue
4710 - Sewer Service Fees 28,040 27,682 27,682 27,682 99% Total Revenue 28,040 27,682 27,682 27,682 99%
Expenses
6100 - Salaries & Wages 39,406 3,941 3,089 2,370 9,400 26,373 67% 6200 - Payroll Taxes & Benefits 3,569 344 265 216 825 2,299 64% Total Charges 42,975 4,285 3,354 2,586 10,225 28,672 67% Type Date Num Name Memo Amount
1110 · General Fund Checking - RCU
Bill Pmt -Check 03/03/2025 15059 CSS Technologies influent flowmeter calibration -700.00 Bill Pmt -Check 03/03/2025 15060 Erin Piper Bookkeeping -437.50 Bill Pmt -Check 03/03/2025 15062 Little Water Tower refund overpayment on business license -90.00 Bill Pmt -Check 03/10/2025 15063 Bartley Pump PM LLC -5,751.53 Bill Pmt -Check 03/10/2025 15064 LEAF 100-9710801-001 -362.65 Bill Pmt -Check 03/10/2025 15065 Mendocino County Sheriff Jan- Mar 2025 -24,999.99 Bill Pmt -Check 03/10/2025 15066 Point Arena Water Works, Inc. -849.44 Bill Pmt -Check 03/10/2025 15067 Ryan Process, Inc. -4,473.72 Bill Pmt -Check 03/10/2025 15068 S&B acct 11300 WWTP -2,227.94 Bill Pmt -Check 03/10/2025 15069 Point Arena Water Works, Inc. (FH) deposit for Firehouse rental water meter -200.00 Bill Pmt -Check 03/10/2025 15070 S&B acct 11280 Pier -23.85 Bill Pmt -Check 03/10/2025 15071 Point Arena Water Works, Inc. (FH) -25.11 Bill Pmt -Check 03/10/2025 15072 Mendocino County Tax Collector VOID: 0.00 Bill Pmt -Check 03/21/2025 15081 Allied Administrators 03/01/2025-4/30/2025 -1,035.04 Bill Pmt -Check 03/21/2025 15082 Charles Schwab & Co, Inc Group 1411-1719 -791.94 Bill Pmt -Check 03/21/2025 15083 Community Development Services -3,750.00 Bill Pmt -Check 03/21/2025 15084 Erin Piper Bookkeeping -307.60 Bill Pmt -Check 03/21/2025 15085 Mendocino Community Network Internet fees: EmailFEB2025; acct # 3425 -9.00 Bill Pmt -Check 03/21/2025 15086 Point Arena Gas -277.85 Bill Pmt -Check 03/21/2025 15087 Quill Supplies - August -87.12 Bill Pmt -Check 03/21/2025 15088 Sonoma State University Inv #40085 -75.00 Bill Pmt -Check 03/25/2025 15089 Chavan & Associates, LLP Audit Invoice June 30, 2024 -9,185.00 Bill Pmt -Check 03/25/2025 15090 Esmeralda Sanchez -1,800.00 Bill Pmt -Check 03/25/2025 15091 Marie Jones Consulting Jan & Feb 2025 -6,470.00 Bill Pmt -Check 03/25/2025 15092 Mendocino County Clerk Recorder general election costs from 11/5/2024 -2,549.40 Bill Pmt -Check 03/25/2025 15093 Moffatt & Nichol -1,500.00 Bill Pmt -Check 03/25/2025 15094 Soil Alliance -800.00
Check 03/05/2025 14798 Rodriguez, Ramiro N. 2025-03-05 Payroll -1,527.87 Check 03/14/2025 14799 Doyle, Daniel J. 2025-03-14 Payroll -69.26 Check 03/14/2025 14800 Ely-Dobbins, Anna M. 2025-03-14 Payroll -92.35 Check 03/14/2025 14801 Miluskewicz, Christopher T. 2025-03-14 Payroll -46.10 Check 03/14/2025 EFT Payroll Direct Deposits 2025-03-14 Payroll -14,090.80 Check 03/12/2025 14802 NV State Collection & Disb Unit -229.66 Check 03/05/2025 EFT US Treasury Federal Income Tax pmt -402.42 Check 03/05/2025 EFT Employment Development Department State Payroll Taxes -45.22 Check 03/28/2025 EFT Employment Development Department State Payroll Taxes -699.11 Check 03/28/2025 EFT US Treasury Federal Payroll Taxes -4,241.58 Schedule of Checking Account Transactions - Cash Basis
City of Point Arena
March 1 - 31, 2025
Type Date Num Name Memo Amount
Check 03/28/2025 14803 Miluskewicz, Christopher T. 2025-03-28 Payroll -40.35 Check 03/28/2025 EFT Payroll Direct Deposits 2025-03-28 Payroll -12,755.02 Check 03/01/2025 EFT Zoom.us Zoom Subscription -47.97
Check 03/01/2025 EFT Further Reach Internet Fees -270.00 Check 03/05/2025 EFT Amazon.com -195.04
Check 03/05/2025 EFT Pitney Bowes Global Financial Serv LLC Leasing Account #0015226378 -11.78 Check 03/05/2025 EFT USPS PO Box -160.60
Check 03/06/2025 EFT Quill Account # 441675 -645.55
Check 03/06/2025 EFT JR's Auto Care -50.58
Check 03/11/2025 EFT Amazon.com -21.66
Check 03/18/2025 EFT SUMMIT HOSTING -190.00
Check 03/23/2025 EFT Bluehost.com Website Hosting -197.85 Check 03/24/2025 EFT US Cellular Cell phones -159.79
Check 03/26/2025 EFT Blue Shield of Calif (Health) Account #W00358491000 - -3,515.46 Check 03/28/2025 EFT B&H Photo City Hall Microphones -73.69 Check 03/30/2025 EFT Adobe -59.99
Check 03/30/2025 eft PG&E Multiple Accounts -7,608.44
Check 03/05/2025 EFT US Treasury Federal Payroll Taxes -3,729.40 Check 03/05/2025 EFT Employment Development Department State Payroll Taxes -781.25 Check 03/19/2025 EFT US Treasury Federal Payroll Taxes -4,887.88 Check 03/19/2025 EFT Employment Development Department State Payroll Taxes -888.73 TOTAL -126,515.08
Deposit 03/04/2025 Deposit 108,238.34
Deposit 03/11/2025 Deposit 138.24
Deposit 03/11/2025 Deposit 20,183.97
Deposit 03/18/2025 Deposit 139.43
Deposit 03/26/2025 Deposit 15,574.95
Deposit 03/26/2025 VOID: Deposit 0.00
Deposit 03/21/2025 Deposit 897.60
Deposit 03/21/2025 Deposit 3,876.85
Deposit 03/21/2025 Deposit 4,279.05
Deposit 03/31/2025 Interest 51.90
General Journal 03/01/2025 LOAN 02-Int Transfer payment to LOAN 02 -3,681.95 149,698.38