Rialto City Council
June 13, 2023

PERSONNEL
010‐500‐6290‐1001 SALARIES 816,710 934,105 868,500 894,940 1,073,176 010‐500‐6290‐1005 SPECIAL COMPENSATION 180,460 190,221 154,900 201,590 178,126 010‐500‐6290‐1020 OVERTIME 186,470 233,792 260,000 186,680 260,000 010‐500‐6290‐1030 RETIREMENT 217,190 251,915 233,280 239,450 163,819 010‐500‐
6290‐1031 PERS UAL PAYMENT 0 0 399,030 385,760 0
010‐500‐6290‐1040 WORKER'S  COMPENSATION 123,010 79,477 164,640 19,490 80,490 010‐500‐6290‐1050 OTHER FRINGE BENEFITS 247,030 315,245 236,040 221,890 277,628 010‐500‐6290‐1080 LEAVE CASHOUTS 71,060 78,149 30,000 96,280 0 PERSONNEL Total 1,841,930 2,082,904 2,346,390 2,246,080 2,033,239 SERVICES & SUPPLIES
010‐500‐6290‐2011 CONTRACT  SERVICES 16,810 18,197 23,010 12,120 20,700 010‐500‐6290‐2021 OTHER SERVICES  AND SUPPLIES 29,010 16,016 37,300 33,420 29,700 010‐500‐6290‐2022 TRAINING,  MEETINGS AND CONFERENCES 10,060 13,509 24,000 14,560 24,000 010‐500‐6290‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 1,700 1,405 3,450 1,730 3,450 010‐500‐6290‐2122 SIMONSON CENTER  DEPARTMENT FEES 2,250 2,347 2,400 2,100 2,640 010‐500‐6290‐2145 LIABILITY INSURANCE 0 0 171,570 171,570 288,780 SERVICES & SUPPLIES Total 59,830 51,474 261,730 235,500 369,270 Detective Bureau Total 1,901,760 2,134,378 2,608,120 2,481,580 2,402,509 Dispatch Center

PERSONNEL
010‐500‐6280‐1001 SALARIES 633,000 701,616 1,017,700 728,950 1,189,894 010‐500‐6280‐1005 SPECIAL COMPENSATION 92,220 113,357 77,650 123,990 77,194 010‐500‐6280‐1010 PARTTIME 0 0 16,370 0 33,384
010‐500‐6280‐1020 OVERTIME 589,560 457,685 500,000 313,180 488,000 010‐500‐6280‐1021 MANDATED  OVER‐TIME 9,630 10,873 0 12,410 0 010‐500‐6280‐1030 RETIREMENT 93,560 96,608 127,760 97,310 162,081 010‐500‐6280‐1031 PERS UAL PAYMENT 0 0 385,810 372,980 0 010‐500‐6280‐1040 WORKER'S  COMPENSATION 12,500 59,991 159,180 15,030 91,747 010‐500‐
6280‐1050 OTHER FRINGE BENEFITS 245,830 257,957 389,380 257,120 487,539 010‐500‐6280‐1080 LEAVE CASHOUTS 7,780 14,378 14,000 24,370 0 PERSONNEL Total 1,684,080 1,712,466 2,687,850 1,945,340 2,529,840 SERVICES & SUPPLIES
010‐500‐6280‐2021 OTHER SERVICES  AND SUPPLIES 32,850 38,911 34,640 26,520 18,640 010‐500‐6280‐2022 TRAINING,  MEETINGS AND CONFERENCES 4,960 7,517 9,000 9,860 9,000 010‐500‐6280‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 31,620 39,803 53,300 19,570 56,300 010‐500‐6280‐2122 SIMONSON  CENTER DEPARTMENT FEES 2,680 2,829 4,320 2,780 4,320 010‐500‐6280‐2145 LIABILITY INSURANCE 0 0 165,880 165,880 236,630 SERVICES & SUPPLIES Total 72,110 89,060 267,140 224,610 324,890 Dispatch Center Total 1,756,190 1,801,526 2,954,990 2,169,950 2,854,729 Field Services
The City of Rialto, California
308
Annual Budget FY 2023-24
Actual Actual Revised  Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail

PERSONNEL
010‐500‐6281‐1001 SALARIES 6,716,880 6,964,987 8,484,250 6,126,790 8,584,514 010‐500‐6281‐1005 SPECIAL COMPENSATION 1,064,340 1,174,453 904,830 1,075,450 800,187 010‐500‐6281‐1010 PARTTIME 0 0 0 420 0
010‐500‐6281‐1020 OVERTIME 1,338,990 1,476,249 1,400,000 1,156,230 1,400,000 010‐500‐6281‐1021 MANDATED  OVER‐TIME 220 0000
010‐500‐6281‐1030 RETIREMENT 1,759,830 1,881,696 2,153,380 1,652,870 1,225,173 010‐500‐6281‐1031 PERS UAL PAYMENT 0 0 2,997,630 2,897,920 0 010‐500‐6281‐1040 WORKER'S  COMPENSATION 978,200 599,957 1,236,810 123,040 643,544 010‐500‐6281‐1050 OTHER FRINGE BENEFITS 1,710,910 1,697,295 2,090,980 1,371,440 2,095,999 010‐500‐6281‐1080 LEAVE CASHOUTS 321,880 430,459 400,000 403,130 0 PERSONNEL Total 13,891,250 14,225,096 19,667,880 14,807,290 14,749,417 SERVICES & SUPPLIES
010‐500‐6281‐2011 CONTRACT SERVICES 1,024,030 1,194,076 1,214,180 940,620 1,467,450 010‐500
‐6281‐2021 OTHER SERVICES  AND SUPPLIES 144,400 176,162 214,000 242,590 204,000 010‐500‐6281‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 7,390 5,559 34,710 3,490 25,700 010‐500‐6281‐2080 ALLOWANCE  FOR DOUBTFUL ACCOUNTS EXPENSE 3,470 4,636 0 0 0 010‐500‐6281‐2122 SIMONSON  CENTER DEPARTMENT FEES 18,670 18,972 23,760 15,170 22,337 010‐500‐6281‐2145 LIABILITY INSURANCE 0 0 1,288,880 1,288,880 1,963,980 SERVICES & SUPPLIES Total 1,197,960 1,399,405 2,775,530 2,490,750 3,683,467 Field Services Total 15,089,210 15,624,500 22,443,410 17,298,040 18,432,883 Humane Services

PERSONNEL
010‐500‐6283‐1001 SALARIES 58,720 19,650 230,520 54,220 244,938 010‐500‐6283‐1005 SPECIAL COMPENSATION 3,270 1,220 0 0 0 010‐500‐6283‐1020 OVERTIME 11,920 13,824 20,000 14,060 20,000 010‐500‐
6283‐1030 RETIREMENT 7,980 2,314 27,260 5,820 31,026
010‐500‐6283‐1031 PERS UAL PAYMENT 0 0 25,900 25,040 0
010‐500‐6283‐1040 WORKER'S  COMPENSATION 1,170 2,020 10,690 1,830 18,370 010‐500‐6283‐1050 OTHER FRINGE BENEFITS 23,350 4,877 124,140 11,320 136,524 010‐500‐6283‐1080 LEAVE CASHOUTS 6,330 0 10,000 0 0
PERSONNEL Total 112,740 43,905 448,510 112,290 450,858
SERVICES & SUPPLIES
010‐500‐6283‐2011 CONTRACT  SERVICES 189,720 355,339 554,860 321,270 554,860 010‐500‐6283‐2021 OTHER SERVICES  AND SUPPLIES 24,190 10,364 14,840 11,330 17,900 010‐500‐6283‐2022 TRAINING,  MEETINGS AND CONFERENCES 1,510 75 4,000 290 4,000 010‐500‐6283‐2122 SIMONSON CENTER  DEPARTMENT FEES 270 113 1,200 270 1,200 010‐500‐6283‐2140 POSTAGE 8,380 3,543 6,430 5,570 4,000 010‐500‐6283‐2145 LIABILITY INSURANCE 0 0 11,140 11,140 6,040 SERVICES & SUPPLIES Total 224,070 369,433 592,470 349,870 588,000 Humane Services Total 336,810 413,338 1,040,980 462,160 1,038,858 IT Unit

PERSONNEL
010‐500‐6151‐1001 SALARIES 163,830 188,106 264,960 270,340 303,950 010‐500‐6151‐1005 SPECIAL COMPENSATION 5,450 5,948 5,340 14,160 15,931 010‐500‐6151‐1020 OVERTIME 0 444 0 5,510 20,000
010‐500‐6151‐1030 RETIREMENT 21,920 22,464 31,610 33,210 40,972 010‐500‐6151‐1031 PERS UAL PAYMENT 0 0 54,350 52,540 0
010‐500‐6151‐1040 WORKERS  COMPENSATION 3,410 15,548 22,420 5,800 22,797 010‐500‐6151‐1050 OTHER FRINGE  BENEFITS 37,900 45,967 75,730 62,650 72,113 010‐500‐
6151‐1080 LEAVE CASHOUTS 5,020 6,911 7,000 10,190 0
PERSONNEL Total 237,530 285,388 461,410 454,400 475,762 SERVICES & SUPPLIES
010‐500‐6151‐2011 CONTRACT  SERVICES 17,290 17,759 24,280 5,000 0 010‐500‐6151‐2021 OTHER SERVICES  AND SUPPLIES 335,700 380,337 393,250 314,670 676,280 010‐500‐6151‐2022 TRAINING,  MEETINGS AND CONFERENCES 1,500 0 3,000 5,330 10,000 010‐500‐6151‐2030 MAINTENANCE  ‐ OFFICE & MACHINERY 170 2,361 3,000 2,020 4,000 010‐500‐6151‐2122 SIMONSON  CENTER DEPARTMENT FEES 480 498 720 640 720 010‐500‐6151‐2145 LIABILITY INSURANCE 0 0 23,370 23,370 38,900 SERVICES & SUPPLIES Total 355,140 400,954 447,620 351,030 729,900 IT Unit Total 592,670 686,342 909,030 805,430 1,205,662 Multi‐Unit Residential
Program

PERSONNEL
010‐500‐6296‐1020 OVERTIME 47,980 10,248 52,000 23,670 65,000 010‐500‐6296‐1031 PERS UAL PAYMENT 0 0 11,300 10,920 0
010‐500‐6296‐1040 WORKERS  COMPENSATION 0 0 4,660 0 0
010‐500‐6296‐1050 OTHER FRINGE BENEFITS 670 143 0 320 0 PERSONNEL Total 48,650 10,391 67,960 34,910 65,000
SERVICES & SUPPLIES
010‐500‐6296‐2011 CONTRACT  SERVICES 0 162,168 172,980 337,840 708,710 010‐500‐6296‐2021 OTHER SERVICES  AND SUPPLIES 0 9,085 40,000 27,140 49,980 010‐500‐6296‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 0 1,000 0 1,000 010‐500‐6296‐2145 LIABILITY INSURANCE 0 0 4,860 4,860 1,500 SERVICES & SUPPLIES Total 0 171,253 218,840 369,840 761,190 The City of Rialto, California
309
Annual Budget FY 2023-24
Actual Actual Revised  Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
Multi‐Unit Residential Program Total 48,650 181,644 286,800 404,750 826,190 Narcotics Unit

PERSONNEL
010‐500‐6287‐1001 SALARIES 677,290 576,418 537,510 552,720 623,622 010‐500‐6287‐1005 SPECIAL COMPENSATION 181,330 147,466 95,100 143,360 123,558 010‐500‐6287‐1020 OVERTIME 397,520 298,770 354,000 272,890 0 010‐500‐6287‐1030 RETIREMENT 192,850 164,254 146,790 155,590 97,023 010‐500‐6287‐1031 PERS UAL PAYMENT 0 0 399,230 385,950 0 010‐500‐6287‐1040 WORKER'S  COMPENSATION 105,870 50,750 164,720 11,700 46,772 010‐500‐6287‐1050 OTHER FRINGE BENEFITS 206,470 158,073 140,150 129,620 146,953 010‐500‐6287‐1080 LEAVE CASHOUTS 64,300 72,502 30,000 48,890 0 PERSONNEL Total 1,825,630 1,468,232 1,867,500 1,700,720 1,037,928 SERVICES & SUPPLIES
010‐500‐6287‐2001 TELEPHONE 6,630 6,832 5,790 5,200 7,180 010‐500‐6287‐2002 ELECTRICITY 4,570 5,146 5,000 4,480 5,810 010‐500‐
6287‐2003 GAS 180 115 80 150 200
010‐500‐6287‐2011 CONTRACT  SERVICES 7,750 5,841 8,740 5,180 8,740 010‐500‐6287‐2021 OTHER SERVICES  AND SUPPLIES 32,270 28,960 44,000 21,930 49,700 010‐500‐6287‐2022 TRAINING,  MEETINGS AND CONFERENCES 19,650 11,249 16,000 8,590 16,000 010‐500‐6287‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 2,520 911 4,800 580 4,800 010‐500‐6287‐2122 SIMONSON  CENTER DEPARTMENT FEES 1,960 1,476 1,440 1,260 1,440 010‐500‐6287‐2145 LIABILITY INSURANCE 0 0 171,660 171,660 204,320 SERVICES & SUPPLIES Total 75,530 60,530 257,510 219,030 298,190 Narcotics Unit Total 1,901,160 1,528,762 2,125,010 1,919,750 1,336,117 Park Rangers

PERSONNEL
010‐500‐6289‐1001 SALARIES 0 0 0 38,190 111,283
010‐500‐
6289‐1005 SPECIAL COMPENSATION 0 0 0 1,030 0
010‐500‐6289‐1020 OVERTIME 0 0 20,000 3,850 21,340
010‐500‐6289‐1030 RETIREMENT 0 0 0 5,920 6,982
010‐500‐6289‐1040 WORKERS  COMPENSATION 0 0 0 1,010 8,346 010‐500‐6289‐1050 OTHER FRINGE BENEFITS 0 0 0 9,520 40,766 010‐500‐6289‐1080 LEAVE CASHOUTS 0 0 3,740 0 0
PERSONNEL Total 0 0 23,740 59,520 188,717
SERVICES & SUPPLIES
010‐500‐6289‐2021 OTHER SERVICES  AND SUPPLIES 0 0 21,000 0 21,000 010‐500‐6289‐2122 SIMONSON  CENTER DEPARTMENT FEES 0 0 0 160 480 SERVICES & SUPPLIES Total 0 0 21,000 160 21,480
Park Rangers Total 0 0 44,740 59,680 210,197
Police Activities
League

PERSONNEL
010‐500‐6297‐1020 OVERTIME 10,040 11,506 34,000 28,940 34,090 010‐500‐6297‐1031 PERS UAL PAYMENT 0 0 2,360 2,280 0
010‐500‐6297‐1040 WORKERS  COMPENSATION 0 0 970 0 0
010‐500‐6297‐1050 OTHER FRINGE BENEFITS 140 163 0 410 0 PERSONNEL Total 10,180 11,669 37,330 31,630 34,090
SERVICES & SUPPLIES
010‐500‐6297‐2021 OTHER SERVICES  AND SUPPLIES 2,710 4,262 8,000 980 8,000 010‐500‐6297‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 1,301 12,800 6,570 12,800 010‐500‐6297‐2145 LIABILITY INSURANCE 0 0 1,020 1,020 1,680 SERVICES & SUPPLIES Total 2,710 5,563 21,820 8,570 22,480 Police Activities League Total 12,890 17,232 59,150 40,200 56,570 Pride Platoon
(CDBG)

PERSONNEL
010‐500‐6299‐1020 OVERTIME 0 0 25,000 33,590 45,000
010‐500‐6299‐1030 RETIREMENT 0 0 0 170 0
010‐500‐6299‐1040 WORKERS  COMPENSATION 0 0 0 70 0
010‐500‐6299‐1050 OTHER FRINGE BENEFITS 0 0 0 460 0
PERSONNEL Total 0 0 25,000 34,290 45,000
Pride Platoon (CDBG) Total 0 0 25,000 34,290 45,000
Records/Evidence Section

PERSONNEL
010‐500‐6284‐1001 SALARIES 312,990 336,274 466,570 359,030 610,495 010‐500‐6284‐1005 SPECIAL COMPENSATION 36,410 32,082 30,780 38,960 27,014 010‐500‐6284‐1010 PARTTIME 68,680 41,264 75,830 34,510 206,098 010‐500‐6284‐1020 OVERTIME 59,630 64,894 60,000 64,060 80,000 010‐500‐6284‐1021 MANDATED  OVER‐TIME 2,810 19 0 0 0
010‐500‐6284‐1030 RETIREMENT 45,860 44,066 58,400 45,530 82,205 010‐500‐
6284‐1031 PERS UAL PAYMENT 0 0 156,120 150,930 0
010‐500‐6284‐1040 WORKER'S  COMPENSATION 6,240 28,897 64,410 9,830 61,246 010‐500‐6284‐1050 OTHER FRINGE BENEFITS 135,320 143,321 192,510 159,620 317,182 010‐500‐6284‐1080 LEAVE CASHOUTS 13,620 7,585 6,000 6,980 0 PERSONNEL Total 681,560 698,402 1,110,620 869,450 1,384,240 The City of Rialto, California
310
Annual Budget FY 2023-24
Actual Actual Revised  Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
SERVICES & SUPPLIES
010‐500‐6284‐2011 CONTRACT  SERVICES 840 1,189 1,000 650 1,000 010‐500‐6284‐2021 OTHER SERVICES  AND SUPPLIES 28,600 23,133 36,480 23,720 36,480 010‐500‐6284‐2022 TRAINING,  MEETINGS AND CONFERENCES 5,930 5,849 8,000 14,190 15,000 010‐500‐6284‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 6,520 5,576 10,500 5,380 11,000 010‐500‐6284‐2122 SIMONSON  CENTER DEPARTMENT FEES 1,500 1,643 2,400 1,730 2,880 010‐500‐6284‐2145 LIABILITY INSURANCE 0 0 67,130 67,130 96,500 SERVICES & SUPPLIES Total 43,390 37,390 125,510 112,800 162,860 Records/Evidence Section Total 724,950 735,792 1,236,130 982,250 1,547,100 SCAT Unit

PERSONNEL
010‐500‐6292‐1001 SALARIES 468,810 471,499 413,250 389,000 409,292 010‐500‐6292‐1005 SPECIAL COMPENSATION 91,220 106,038 72,270 78,570 46,488 010‐
500‐6292‐1020 OVERTIME 155,470 163,823 160,000 95,390 140,000 010‐500‐6292‐1030 RETIREMENT 132,280 136,461 115,760 109,440 56,810 010‐500‐6292‐1031 PERS UAL PAYMENT 0 0 231,520 223,820 0 010‐500‐6292‐1040 WORKER'S  COMPENSATION 73,040 41,214 95,520 7,960 30,697 010‐500‐6292‐1050 OTHER FRINGE BENEFITS 112,680 128,372 98,730 94,360 104,862 010‐500‐6292‐1080 LEAVE CASHOUTS 36,870 46,579 20,000 55,890 0 PERSONNEL Total 1,070,370 1,093,986 1,207,050 1,054,430 788,149 SERVICES & SUPPLIES
010‐500‐6292‐2021 OTHER SERVICES  AND SUPPLIES 4,040 1,814 16,000 21,810 14,000 010‐500‐6292‐2022 TRAINING,  MEETINGS AND CONFERENCES 5,830 765 7,500 3,190 7,500 010‐500‐6292‐2080 ALLOWANCE  FOR DOUBTFUL ACCOUNTS EXPENSE (10) 0000 010‐500‐
6292‐2122 SIMONSON  CENTER DEPARTMENT FEES 1,220 1,113 960 850 960 010‐500‐6292‐2145 LIABILITY INSURANCE 0 0 99,550 99,550 151,750 SERVICES & SUPPLIES Total 11,080 3,693 124,010 125,400 174,210 SCAT Unit Total 1,081,450 1,097,678 1,331,060 1,179,830 962,359 Special Assignments Unit

PERSONNEL
010‐500‐6294‐1020 OVERTIME 108,180 63,682 313,500 242,540 417,840 010‐500‐6294‐1030 RETIREMENT 0 0 0 50 0
010‐500‐6294‐1031 PERS UAL PAYMENT 0 0 25,460 24,610 0
010‐500‐6294‐1040 WORKERS  COMPENSATION 0 0 10,500 20 0 010‐500‐6294‐1050 OTHER FRINGE BENEFITS 1,490 859 0 2,880 0 PERSONNEL Total 109,670 64,542 349,460 270,100 417,840
SERVICES & SUPPLIES
010‐500‐6294‐2145 LIABILITY INSURANCE 0 0 10,950 10,950 9,300

SERVICES
& SUPPLIES Total 0 0 10,950 10,950 9,300
Special Assignments Unit Total 109,670 64,542 360,410 281,050 427,140 Specialized Enforcement

PERSONNEL
010‐500‐6286‐1001 SALARIES 0 0 0 50,600 186,042
010‐500‐6286‐1005 SPECIAL COMPENSATION 0 0 0 4,040 10,546 010‐500‐6286‐1020 OVERTIME 0 0 30,000 15,510 30,000
010‐500‐6286‐1030 RETIREMENT 0 0 0 6,270 25,036
010‐500‐6286‐1040 WORKER'S  COMPENSATION 0 0 0 2,430 13,953 010‐500‐6286‐1050 OTHER FRINGE BENEFITS 0 0 0 20,390 84,493 010‐500‐6286‐1080 LEAVE CASHOUTS 0 0 0 1,400 0
PERSONNEL Total 0 0 30,000 100,640 350,070
SERVICES & SUPPLIES
010‐500‐6286‐2021 OTHER SERVICES  AND SUPPLIES 0 0 6,000 1,540 6,000 010‐500‐6286‐2122 SIMONSON  CENTER DEPARTMENT FEES 0 0 0 190 720 SERVICES & SUPPLIES Total 0 0 6,000 1,730 6,720
Specialized Enforcement Total 0 0 36,000 102,370 356,790 SWAT Unit

PERSONNEL
010‐500‐6291‐1020 OVERTIME 48,040 90,207 85,000 60,420 85,000 010‐500‐6291‐1031 PERS UAL PAYMENT 0 0 11,150 10,780 0
010‐500‐6291‐1040 WORKER'S  COMPENSATION 0 0 4,660 0 0
PERSONNEL Total 48,040 90,207 100,810 71,200 85,000
SERVICES & SUPPLIES
010‐500‐6291‐2021 OTHER SERVICES  AND SUPPLIES 51,800 29,284 34,600 18,630 127,600 010‐500‐6291‐2022 TRAINING,  MEETINGS AND CONFERENCES 6,000 6,650 8,000 8,590 15,000 010‐500‐6291‐2145 LIABILITY INSURANCE 0 0 4,800 4,800 13,000

SERVICES
& SUPPLIES Total 57,800 35,933 47,400 32,020 155,600
SWAT Unit Total 105,840 126,141 148,210 103,220 240,600 Traffic Division

PERSONNEL
010‐500‐6298‐1001 SALARIES 574,090 1,035,444 1,658,770 1,127,010 1,438,403 The City of Rialto, California
311
Annual Budget FY 2023-24
Actual Actual Revised  Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
010‐500‐6298‐1005 SPECIAL COMPENSATION 148,080 230,416 224,720 307,970 264,394 010‐500‐6298‐1010 PARTTIME 104,950 89,475 104,600 68,660 117,046 010‐500‐6298‐1020 OVERTIME 299,450 312,334 300,000 310,880 330,000 010‐500‐6298‐1030 RETIREMENT 162,200 296,631 440,810 327,940 201,159 010‐500‐6298‐1031 PERS UAL PAYMENT 0 0 346,440 334,920 0 010‐500‐6298‐1040 WORKERS  COMPENSATION 90,620 84,306 142,940 23,280 116,661 010‐500‐6298‐1050 OTHER FRINGE BENEFITS 174,190 274,851 432,150 291,290 339,653 010‐500‐6298‐1080 LEAVE CASHOUTS 29,380 59,125 13,000 57,750 0 PERSONNEL Total 1,582,960 2,382,582 3,663,430 2,849,700 2,807,315 SERVICES & SUPPLIES
010‐500‐6298‐2011 CONTRACT  SERVICES 100,130 200,911 132,000 117,070 201,000 010‐500‐6298‐2021 OTHER SERVICES  AND SUPPLIES 19,770 36,933 55,250 42,990 56,550 010‐500‐6298‐2022 TRAINING, MEETINGS AND  CONFERENCES 6,050 11,486 14,500 8,140 14,500 010‐500‐6298‐2030 MAINTENANCE  ‐ OFFICE & MACHINERY 1,500 8,811 17,340 13,450 17,340 010‐500‐6298‐2080 ALLOWANCE  FOR DOUBTFUL ACCOUNTS EXPENSE 2,000 5,695 0 0 0 010‐500‐6298‐2122 SIMONSON  CENTER DEPARTMENT FEES 1,560 2,547 4,320 2,690 3,120 010‐500‐6298‐2145 LIABILITY INSURANCE 0 0 148,960 148,960 331,280 SERVICES & SUPPLIES Total 131,010 266,381 372,370 333,300 623,790 Traffic Division Total 1,713,970 2,648,963 4,035,800 3,183,000 3,431,105 Training/Scheduling Unit

PERSONNEL
010‐500‐6285‐1001 SALARIES 115,700 96,578 159,910 155,320 261,739 010‐500‐6285‐1005 SPECIAL COMPENSATION 34,710 29,471 31,240 38,020 37,925 010‐500‐6285‐1020 OVERTIME 23,570 12,014 25,000 24,680 25,000 010‐500‐6285‐1030 RETIREMENT 37,690 31,793 43,170 41,210 42,867 010‐500‐
6285‐1031 PERS UAL PAYMENT 0 0 58,540 56,590 0
010‐500‐6285‐1040 WORKER'S  COMPENSATION 18,150 7,929 24,150 3,460 19,631 010‐500‐6285‐1050 OTHER FRINGE BENEFITS 31,140 23,555 51,880 36,290 74,094 010‐500‐6285‐1080 LEAVE CASHOUTS 9,370 14,699 8,000 7,850 0 PERSONNEL Total 270,330 216,039 401,890 363,420 461,255 SERVICES & SUPPLIES
010‐500‐6285‐2011 CONTRACT  SERVICES 64,480 57,225 87,000 63,400 87,000 010‐500‐6285‐2021 OTHER SERVICES  AND SUPPLIES 60,650 13,077 74,000 50,620 74,000 010‐500‐6285‐2022 TRAINING,  MEETINGS AND CONFERENCES 177,020 177,141 324,480 135,400 324,480 010‐500‐6285‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 1,120 1,638 2,700 2,040 2,700 010‐500‐
6285‐2110 FLEET  MAINT/REPLACEMENT CHGS. 30 0000
010‐500‐6285‐2122 SIMONSON  CENTER DEPARTMENT FEES 240 194 480 410 720 010‐500‐6285‐2145 LIABILITY INSURANCE 0 0 25,170 25,170 30,000 SERVICES & SUPPLIES Total 303,540 249,275 513,830 277,040 518,900 Training/Scheduling Unit Total 573,870 465,314 915,720 640,460 980,155 Police Total 39,204,910 42,235,557 48,878,240 38,233,700 44,438,042 Recreation, Parks & Community Development
Administration

PERSONNEL
010‐500‐8150‐1001 SALARIES 256,320 377,736 518,910 491,960 761,322 010‐500‐8150‐1005 SPECIAL COMPENSATION 39,770 39,094 48,610 51,110 57,548 010‐500‐8150‐1010 PARTTIME 52,710 44,113 12,220 36,610 75,348 010‐500‐8150‐1020 OVERTIME 540 291 5,000 3,370 5,000
010‐500‐8150‐1030 RETIREMENT 54,610 47,989 67,940 62,230 102,894 010‐500‐8150‐1031 PERS UAL PAYMENT 194,740 221,829 166,400 160,870 0 010‐500‐8150‐1040 WORKER'S  COMPENSATION 37,000 7,083 50,010 11,370 62,751 010‐500‐8150‐1050 OTHER FRINGE BENEFITS 91,970 103,003 169,120 129,020 215,188 010‐500‐8150‐1080 LEAVE CASHOUTS 26,220 18,256 15,000 33,360 0 PERSONNEL Total 753,880 859,395 1,053,210 979,900 1,280,051 SERVICES & SUPPLIES
010‐500‐8150‐2001 TELEPHONE 6,530 10,846 10,250 10,150 13,680 010‐500‐
8150‐2002 ELECTRICITY 4,350 0000
010‐500‐8150‐2004 WATER/SEWER 1,030 1,122 1,050 930 1,170 010‐500‐8150‐2011 CONTRACT  SERVICES 60 797 0 5,810 800 010‐500‐8150‐2021 OTHER SERVICES  AND SUPPLIES 20,260 24,928 30,000 23,210 30,000 010‐500‐8150‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 415 5,120 6,320 5,120 010‐500‐8150‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 10 0 0 0 2,500 010‐500‐8150‐2065 ADVERTISING 14,420 18,658 23,000 27,020 26,620 010‐500‐8150‐2105 ITS 263,290 280,690 0 0 0
010‐500‐8150‐2110 FLEET  MAINT/REPLACEMENT CHGS 11,180 10,560 13,480 960 0 010‐500‐8150‐2122 SIMONSON  CENTER DEPARTMENT FEES 870 959 1,440 1,280 2,400 010‐500‐
8150‐2125 BUILDING  MAINTENANCE 329,880 366,050 0 0 0
010‐500‐8150‐2140 POSTAGE 1,390 263 830 90 830
010‐500‐8150‐2145 LIABILITY INSURANCE 126,930 126,930 52,120 52,120 90,880 SERVICES & SUPPLIES Total 780,200 842,216 137,290 127,890 174,000 Administration Total 1,534,080 1,701,611 1,190,500 1,107,790 1,454,050 After School Program

PERSONNEL
010‐500‐8343‐1001 SALARIES 0 0 0 110 0
010‐500‐8343‐1010 PARTTIME 142,410 45,233 95,640 102,560 224,048 The City of Rialto, California
312
Annual Budget FY 2023-24
Actual Actual Revised  Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
010‐500‐8343‐1031 PERS UAL PAYMENT 0 0 46,040 44,510 0
010‐500‐8343‐1040 WORKER'S  COMPENSATION 0 0 13,840 2,380 16,804 010‐500‐8343‐1050 OTHER FRINGE BENEFITS 2,070 656 1,390 1,490 3,248 PERSONNEL Total 144,480 45,889 156,910 151,050 244,100
SERVICES & SUPPLIES
010‐500‐8343‐2011 CONTRACT  SERVICES 0000 5,000
010‐500‐8343‐2021 OTHER SERVICES  AND SUPPLIES 4,530 5,467 18,700 12,390 18,700 010‐500‐8343‐2022 TRAINING,  MEETINGS AND CONFERENCES 150 64 300 60 300 010‐500‐8343‐2145 LIABILITY INSURANCE 0 0 14,420 14,420 6,610 SERVICES & SUPPLIES Total 4,680 5,531 33,420 26,870 30,610 After School Program Total 149,160 51,420 190,330 177,920 274,710 Child Development

PERSONNEL
010‐500‐8342‐1001 SALARIES 46,350 35,294 47,800 12,770 69,082 010‐500‐
8342‐1005 SPECIAL COMPENSATION 5,360 4,761 4,730 220 4,134 010‐500‐8342‐1010 PARTTIME 41,240 72,477 228,000 99,990 267,659 010‐500‐8342‐1020 OVERTIME 10 2 0 210 0
010‐500‐8342‐1030 RETIREMENT 6,340 4,444 5,830 1,400 9,257 010‐500‐8342‐1031 PERS UAL PAYMENT 0 0 36,620 35,400 0
010‐500‐8342‐1040 WORKER'S  COMPENSATION 940 755 11,010 3,040 25,256 010‐500‐8342‐1050 OTHER FRINGE BENEFITS 15,610 16,151 21,220 7,780 31,209 010‐500‐8342‐1080 LEAVE CASHOUTS 0 0 2,250 0 0
PERSONNEL Total 115,850 133,884 357,460 160,810 406,598 SERVICES & SUPPLIES
010‐500‐8342‐2021 OTHER SERVICES  AND SUPPLIES 12,560 7,558 20,440 18,780 20,460 010‐500‐8342‐2022 TRAINING, MEETINGS AND
CONFERENCES 150 96 1,270 1,510 1,270
010‐500‐8342‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 0 176 3,500 0 3,500 010‐500‐8342‐2065 ADVERTISING 0 30 500 0 500
010‐500‐8342‐2122 SIMONSON  CENTER DEPARTMENT FEES 220 216 220 70 240 010‐500‐8342‐2145 LIABILITY INSURANCE 0 0 11,470 11,470 19,190 SERVICES & SUPPLIES Total 12,930 8,077 37,400 31,830 45,160 Child Development Total 128,780 141,961 394,860 192,640 451,758 Classes

PERSONNEL
010‐500‐8352‐1001 SALARIES 30,630 22,702 0 0 0
010‐500‐8352‐1005 SPECIAL COMPENSATION 2,670 1,816 0 0 0 010‐500‐8352‐1010 PARTTIME 3,090 1,791 0 0 0
010‐500‐8352‐1030 RETIREMENT 4,120 2,718 0 0 0
010‐500‐8352‐1031 PERS UAL  PAYMENT 0 0 16,700 16,150 0 010‐500‐8352‐1040 WORKERS  COMPENSATION 630 525 5,020 0 0 010‐500‐8352‐1050 OTHER FRINGE BENEFITS 9,220 6,909 0 0 0 010‐500‐8352‐1080 LEAVE CASHOUTS 2,690 0 1,250 0 0
PERSONNEL Total 53,050 36,461 22,970 16,150 0
SERVICES & SUPPLIES
010‐500‐8352‐2011 CONTRACT  SERVICES 18,710 10,432 30,000 26,710 30,000 010‐500‐8352‐2021 OTHER SERVICES  AND SUPPLIES 140 1,693 8,500 4,620 8,500 010‐500‐8352‐2122 SIMONSON  CENTER DEPARTMENT FEES 120 89 0 0 0 010‐500‐8352‐2145 LIABILITY INSURANCE 0 0 5,230 5,230 5,180 SERVICES & SUPPLIES Total 18,970 12,214 43,730 36,560 43,680 Classes Total 72,020 48,675 66,700 52,710 43,680
Community Center

PERSONNEL
010‐500
‐8341‐1010 PARTTIME 13,770 9,406 70,720 12,860 57,627
010‐500‐8341‐1020 OVERTIME 40 81 0 0 0
010‐500‐8341‐1031 PERS UAL PAYMENT 0 0 4,460 4,310 0
010‐500‐8341‐1040 WORKER'S  COMPENSATION 0 0 1,340 360 4,322 010‐500‐8341‐1050 OTHER FRINGE BENEFITS 200 138 1,030 190 835 PERSONNEL Total 14,010 9,624 77,550 17,720 62,785
SERVICES & SUPPLIES
010‐500‐8341‐2002 ELECTRICITY 39,710 48,728 41,630 59,890 85,150 010‐500‐8341‐2003 GAS 7,790 4,806 6,130 14,600 15,000
010‐500‐8341‐2011 CONTRACT  SERVICES 70 0 0 0 1,000
010‐500‐8341‐2021 OTHER SERVICES  AND SUPPLIES 4,250 5,712 17,500 10,600 24,050 010‐500‐8341‐2125 BUILDING MAINTENANCE 143,720 178,780 0 0 0 010‐500
‐8341‐2145 LIABILITY INSURANCE 0 0 1,400 1,400 1,390
SERVICES & SUPPLIES Total 195,540 238,027 66,660 86,490 126,590 Community Center Total 209,550 247,651 144,210 104,210 189,375 Community Playhouse
SERVICES & SUPPLIES
010‐500‐8340‐2002 ELECTRICITY 5,300 8,875 9,600 6,570 8,830 010‐500‐8340‐2003 GAS 3,750 1,942 1,790 2,480 2,500
010‐500‐8340‐2080 ALLOWANCE  FOR DOUBTFUL ACCOUNTS EXPENSE 0 500 0 0 0 010‐500‐8340‐2125 BUILDING  MAINTENANCE 12,000 14,750 0 0 0 The City of Rialto, California
313
Annual Budget FY 2023-24
Actual Actual Revised  Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
SERVICES & SUPPLIES Total 21,050 26,067 11,390 9,050 11,330 Community Playhouse Total 21,050 26,067 11,390 9,050 11,330 Excursions
SERVICES & SUPPLIES
010‐500‐8349‐2021 OTHER SERVICES  AND SUPPLIES (210) 0000 SERVICES & SUPPLIES Total (210) 0000
Excursions Total (210) 0000
Park Maintenance

PERSONNEL
010‐500‐7304‐1001 SALARIES 301,120 651,543 752,620 550,140 711,758 010‐500‐7304‐1005 SPECIAL COMPENSATION 32,080 47,329 40,550 39,200 46,137 010‐500‐7304‐1010 PARTTIME 18,340 31,933 24,430 13,410 46,192 010‐500‐7304‐1020 OVERTIME 26,400 57,018 95,000 64,090 95,000 010‐500‐7304‐1030 RETIREMENT 44,660 78,697 88,460 65,170 93,948 010‐500‐7304‐1031 PERS UAL PAYMENT 0 0 176,450 170,580 0 010‐500‐7304‐1040 WORKER'S COMPENSATION 6,760 12,442 53,030 14,200 56,847 010‐500
‐7304‐1050 OTHER FRINGE BENEFITS 126,150 236,705 339,410 196,990 273,120 010‐500‐7304‐1080 LEAVE CASHOUTS 4,930 12,726 10,000 17,380 0 PERSONNEL Total 560,440 1,128,392 1,579,950 1,131,160 1,323,002 SERVICES & SUPPLIES
010‐500‐7304‐2001 TELEPHONE 10,640 10,075 8,490 7,170 11,000 010‐500‐7304‐2002 ELECTRICITY 36,320 85,370 76,420 76,810 97,490 010‐500‐7304‐2003 GAS 250 281 270 260 280
010‐500‐7304‐2004 WATER/SEWER 821,130 746,230 633,500 520,830 692,430 010‐500‐7304‐2011 CONTRACT  SERVICES 512,510 650,722 865,000 541,650 955,000 010‐500‐7304‐2021 OTHER SERVICES  AND SUPPLIES 111,400 149,235 359,800 207,650 360,150 010‐500‐7304‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 0 5,000 4,300 5,000 010‐500‐7304‐2030 MAINTENANCE ‐ OFFICE AND  MACHI 0 0 4,200 0 4,200 010‐500‐7304‐2040 VANDALISM 0 19,976 20,000 0 20,000
010‐500‐7304‐2105 ITS 76,260 81,300 0 0 0
010‐500‐7304‐2110 FLEET  MAINT/REPLACEMENT CHGS. 65,530 88,650 71,130 21,590 0 010‐500‐7304‐2122 SIMONSON  CENTER DEPARTMENT FEES 1,630 2,955 3,250 2,290 3,000 010‐500‐7304‐2125 BUILDING  MAINTENANCE 197,790 248,940 0 0 0 010‐500‐7304‐2145 LIABILITY INSURANCE 42,890 42,890 55,260 55,260 160,860 SERVICES & SUPPLIES Total 1,876,350 2,126,623 2,102,320 1,437,810 2,309,410

CAPITAL
010‐500‐7304‐3001 CAPITAL  IMPROVEMENTS 67,170 0000
CAPITAL Total 67,170 0000
Park Maintenance Total 2,503,960 3,255,015 3,682,270 2,568,970 3,632,412 Raquet/Fitness Center

PERSONNEL
010‐500‐8345‐1001 SALARIES 0 93 83,140 0 58,171
010‐500‐
8345‐1010 PARTTIME 77,720 166,259 465,690 161,500 476,345 010‐500‐8345‐1020 OVERTIME 200 0000
010‐500‐8345‐1030 RETIREMENT 0 1,918 12,840 2,640 6,719 010‐500‐8345‐1031 PERS UAL PAYMENT 0 0 25,200 24,360 0
010‐500‐8345‐1040 WORKER'S  COMPENSATION 0 2 7,570 3,560 40,089 010‐500‐8345‐1050 OTHER FRINGE BENEFITS 1,150 2,442 31,970 2,360 16,859 PERSONNEL Total 79,070 170,714 626,410 194,420 598,184
SERVICES & SUPPLIES
010‐500‐8345‐2001 TELEPHONE 1,460 1,508 1,410 1,300 1,880 010‐500‐8345‐2002 ELECTRICITY 24,330 40,903 32,150 30,200 40,440 010‐500‐8345‐2003 GAS 1,940 6,473 5,950 8,250 8,000
010‐500‐8345‐2004 WATER/SEWER 2,920 4,364 4,120 3,370 4,280 010‐500‐8345‐2011 CONTRACT  SERVICES 7,200 21,254 28,320 18,690 28,320 010‐500‐8345‐2021 OTHER SERVICES
AND SUPPLIES 16,880 27,943 29,400 20,790 30,070
010‐500‐8345‐2022 TRAINING,  MEETINGS AND CONFERENCES 260 256 1,520 280 1,530 010‐500‐8345‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 400 368 840 400 900 010‐500‐8345‐2065 ADVERTISING 0 486 1,400 520 1,400
010‐500‐8345‐2080 ALLOWANCE  FOR DOUBTFUL ACCOUNTS EXPENSE 40 0000 010‐500‐8345‐2122 SIMONSON  CENTER DEPARTMENT FEES 0 0 240 0 120 010‐500‐8345‐2125 BUILDING  MAINTENANCE 160,610 198,590 0 0 0 010‐500‐8345‐2145 LIABILITY INSURANCE 0 0 7,890 7,890 24,610 SERVICES & SUPPLIES Total 216,040 302,146 113,240 91,690 141,550 Raquet/Fitness Center Total 295,110 472,859 739,650 286,110 739,734 Seasonal Sports

PERSONNEL
010‐500
‐8350‐1010 PARTTIME 790 2,830 27,350 130 27,872
010‐500‐8350‐1031 PERS UAL PAYMENT 0 0 260 250 0
010‐500‐8350‐1040 WORKERS  COMPENSATION 0 0 80 10 2,090 010‐500‐8350‐1050 OTHER FRINGE BENEFITS 10 41 400 0 404 PERSONNEL Total 800 2,871 28,090 390 30,366
SERVICES & SUPPLIES
The City of Rialto, California
314
Annual Budget FY 2023-24
Actual Actual Revised  Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
010‐500‐8350‐2001 TELEPHONE 3,040 3,076 2,870 2,560 3,760 010‐500‐8350‐2002 ELECTRICITY 45,880 116,449 91,180 96,400 120,940 010‐500‐8350‐2021 OTHER SERVICES  AND SUPPLIES 0 0 2,500 0 2,550 010‐500‐8350‐2145 LIABILITY INSURANCE 0 0 80 80 410
SERVICES & SUPPLIES Total 48,920 119,526 96,630 99,040 127,660 Seasonal Sports Total 49,720 122,397 124,720 99,430 158,026 Senior Center

PERSONNEL
010‐500‐8351‐1001 SALARIES 59,810 65,271 64,560 61,490 0 010‐500‐8351‐1005 SPECIAL COMPENSATION 5,520 3,916 3,870 3,690 0 010‐500‐8351‐1010 PARTTIME 22,680 58,983 173,920 89,590 164,044 010‐500‐8351‐1020 OVERTIME 10 70 600 2,480 1,200
010‐500‐8351‐1030 RETIREMENT 8,770 8,181 8,100 7,500 0
010‐500‐8351‐1031 PERS UAL PAYMENT 0 0 40,280 38,940 0
010‐500‐8351‐1040 WORKERS COMPENSATION 1,250 1,268 12,110 3,410 12,304 010‐500
‐8351‐1050 OTHER FRINGE BENEFITS 24,580 25,364 29,780 25,050 2,379 010‐500‐8351‐1080 LEAVE CASHOUTS 5,010 0 2,500 0 0
PERSONNEL Total 127,630 163,053 335,720 232,150 179,926 SERVICES & SUPPLIES
010‐500‐8351‐2002 ELECTRICITY 14,290 3,265 0 40,810 59,490 010‐500‐8351‐2003 GAS 4,950 6,220 6,320 14,290 15,000
010‐500‐8351‐2004 WATER/SEWER 10,190 9,389 7,820 8,170 10,560 010‐500‐8351‐2011 CONTRACT  SERVICES 5,990 9,139 27,020 8,580 27,020 010‐500‐8351‐2021 OTHER SERVICES  AND SUPPLIES 14,740 9,806 28,430 27,340 42,710 010‐500‐8351‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 0 850 960 850 010‐500‐8351‐2030 MAINTENANCE  ‐ OFFICE & MACHINERY 580 820 2,500 790 2,500 010‐500‐
8351‐2122 SIMONSON  CENTER DEPARTMENT FEES 240 240 240 210 0 010‐500‐8351‐2125 BUILDING  MAINTENANCE 7,280 8,940 0 0 0 010‐500‐8351‐2145 LIABILITY INSURANCE 0 0 12,620 12,620 23,320 SERVICES & SUPPLIES Total 58,260 47,820 85,800 113,770 181,450 Senior Center Total 185,890 210,874 421,520 345,920 361,376 Special Events

PERSONNEL
010‐500‐8346‐1001 SALARIES 59,740 65,598 64,560 61,490 69,082 010‐500‐8346‐1005 SPECIAL COMPENSATION 10,360 7,172 6,470 6,000 6,734 010‐500‐8346‐1010 PARTTIME 49,510 58,924 15,770 20,510 93,941 010‐500‐8346‐1020 OVERTIME 2,550 3,901 3,000 3,180 3,000 010‐500‐8346‐1030 RETIREMENT 9,390 8,610 8,410 7,760 9,585 010‐500‐8346‐1031 PERS UAL  PAYMENT 0 0 51,570 49,860 0 010‐500‐8346‐1040 WORKER'S COMPENSATION 1,300 1,268 15,500 1,700 12,227 010‐500
‐8346‐1050 OTHER FRINGE BENEFITS 25,110 25,519 27,500 24,200 28,810 010‐500‐8346‐1080 LEAVE CASHOUTS 5,180 5,450 6,000 5,830 0 PERSONNEL Total 163,140 176,442 198,780 180,530 223,380 SERVICES & SUPPLIES
010‐500‐8346‐2011 CONTRACT  SERVICES 0000 223,000
010‐500‐8346‐2021 OTHER SERVICES  AND SUPPLIES 95,220 177,631 263,620 216,290 75,700 010‐500‐8346‐2022 TRAINING,  MEETINGS AND CONFERENCES 70 240 300 50 300 010‐500‐8346‐2065 ADVERTISING 0 0 17,500 12,440 24,700
010‐500‐8346‐2122 SIMONSON  CENTER DEPARTMENT FEES 240 240 240 210 240 010‐500‐8346‐2145 LIABILITY INSURANCE 0 0 16,150 16,150 25,250 SERVICES &
SUPPLIES Total 95,530 178,111 297,810 245,140 349,190
Special Events Total 258,670 354,553 496,590 425,670 572,570 Summer Camp Program

PERSONNEL
010‐500‐8355‐1010 PARTTIME 3,110 2,432 39,730 0 75,816
010‐500‐8355‐1031 PERS UAL PAYMENT 0 0 1,000 970 0
010‐500‐8355‐1040 WORKERS  COMPENSATION 0 0 300 0 5,686 010‐500‐8355‐1050 OTHER FRINGE BENEFITS 50 35 580 0 1,099 PERSONNEL Total 3,160 2,468 41,610 970 82,601
SERVICES & SUPPLIES
010‐500‐8355‐2021 OTHER SERVICES  AND SUPPLIES 6,110 3,781 14,000 4,560 14,000 010‐500‐8355‐2022 TRAINING,  MEETINGS AND CONFERENCES 1,600 0000 010‐500‐8355‐2065 ADVERTISING 0 0 500 0 500
010‐500‐
8355‐2145 LIABILITY INSURANCE 0 0 310 310 360
SERVICES & SUPPLIES Total 7,710 3,781 14,810 4,870 14,860 Summer Camp Program Total 10,870 6,249 56,420 5,840 97,461 Swimming Pool

PERSONNEL
010‐500‐8344‐1001 SALARIES 36,320 37,736 68,800 48,010 53,076 010‐500‐8344‐1005 SPECIAL COMPENSATION 2,140 3,723 4,630 50 0 010‐500‐8344‐1010 PARTTIME 52,860 112,209 235,100 137,770 424,905 010‐500‐8344‐1020 OVERTIME 110 24 0 530 530
010‐500‐8344‐1030 RETIREMENT 4,420 4,459 7,170 5,170 3,412 010‐500‐8344‐1031 PERS UAL PAYMENT 0 0 32,360 31,280 0
The City of Rialto, California
315
Annual Budget FY 2023-24
Actual Actual Revised  Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
010‐500‐8344‐1040 WORKER'S  COMPENSATION 710 866 9,730 4,640 35,850 010‐500‐8344‐1050 OTHER FRINGE BENEFITS 5,700 13,489 25,440 12,460 16,031 010‐500‐8344‐1080 LEAVE CASHOUTS 0 0 2,750 0 0
PERSONNEL Total 102,260 172,506 385,980 239,910 533,804 SERVICES & SUPPLIES
010‐500‐8344‐2001 TELEPHONE 1,460 1,509 1,410 1,300 1,880 010‐500‐8344‐2002 ELECTRICITY 23,390 39,355 35,000 29,420 39,020 010‐500‐8344‐2003 GAS 16,860 56,318 51,720 71,760 70,000 010‐500‐8344‐2004 WATER/SEWER 7,580 12,961 12,290 9,740 12,400 010‐500‐8344‐2011 CONTRACT  SERVICES 0 7,112 6,750 7,360 8,300 010‐500‐8344‐2021 OTHER SERVICES  AND SUPPLIES 32,360 28,429 39,990 28,720 40,480 010‐500‐8344‐2022 TRAINING,  MEETINGS AND CONFERENCES 750 537 1,940 420 1,940 010‐500‐8344‐2030 MAINTENANCE ‐ OFFICE AND  MACHI 450 319 660 410 1,000 010‐500‐8344‐2065 ADVERTISING 0 0 1,000 0 1,000
010‐500‐8344‐2080 ALLOWANCE  FOR DOUBTFUL ACCOUNTS EXPENSE 0 108 0 0 0 010‐500‐8344‐2122 SIMONSON  CENTER DEPARTMENT FEES 180 220 260 220 120 010‐500‐8344‐2125 BUILDING  MAINTENANCE 47,020 57,800 0 0 0 010‐500‐8344‐2145 LIABILITY INSURANCE 0 0 10,140 10,140 24,740 SERVICES & SUPPLIES Total 130,050 204,668 161,160 159,490 200,880 Swimming Pool Total 232,310 377,173 547,140 399,400 734,684 Year Round Sports

PERSONNEL
010‐500‐8347‐1001 SALARIES 30,630 22,702 0 0 54,964
010‐500‐8347‐1005 SPECIAL COMPENSATION 2,670 1,816 0 0 0 010‐500‐8347‐1010 PARTTIME 31,140 57,087 214,060 106,530 271,262 010‐500‐
8347‐1020 OVERTIME 130 0 0 10 0
010‐500‐8347‐1030 RETIREMENT 4,120 2,718 0 0 6,954
010‐500‐8347‐1031 PERS UAL PAYMENT 0 0 25,810 24,950 0
010‐500‐8347‐1040 WORKER'S  COMPENSATION 630 525 7,760 2,930 24,467 010‐500‐8347‐1050 OTHER FRINGE BENEFITS 9,630 7,710 3,100 1,550 23,792 010‐500‐8347‐1080 LEAVE CASHOUTS 2,690 0 1,250 0 0
PERSONNEL Total 81,640 92,558 251,980 135,970 381,440
SERVICES & SUPPLIES
010‐500‐8347‐2002 ELECTRICITY 80 0000
010‐500‐8347‐2011 CONTRACT  SERVICES 9,850 10,588 20,600 10,540 25,600 010‐500‐8347‐2021 OTHER SERVICES  AND SUPPLIES 24,190 23,244 37,700 28,400 43,200 010‐500‐8347‐2022 TRAINING, MEETINGS AND  CONFERENCES 50 0 800 800 800 010‐500‐8347‐2065 ADVERTISING 0 0 1,000 60 1,000
010‐500‐8347‐2122 SIMONSON  CENTER DEPARTMENT FEES 120 89 0 0 240 010‐500‐8347‐2145 LIABILITY INSURANCE 0 0 8,080 8,080 13,270 SERVICES & SUPPLIES Total 34,290 33,921 68,180 47,880 84,110 Year Round Sports Total 115,930 126,479 320,160 183,850 465,550 Recreation, Parks & Community Development Total 5,766,890 7,142,984 8,386,460 5,959,510 9,186,716 GENERAL FUND Total 97,309,848 177,454,001 130,647,390 109,565,440 131,281,964 The City of Rialto, California
316
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 SPECIAL REVENUE FUND
AFTER SCHOOL PROGRAM GRANT‐PROP 49

PERSONNEL
229‐500‐8343‐1080 LEAVE CASHOUTS 0 0 10,000 0 0
PERSONNEL Total 0 0 10,000 0 0
AFTER SCHOOL PROGRAM GRANT‐PROP 49 Total 0 0 10,000 0 0 AQMD AB2766 FUND

PERSONNEL
226‐500‐7915‐1030 RETIREMENT 90 0000
226‐500‐7915‐1040 WORKERS COMPENSATION 20 0000
226‐500‐7915‐1050 OTHER FRINGE BENEFITS 40 0000
PERSONNEL Total 1500000
SERVICES & SUPPLIES
226‐500‐7911‐2011 CONTRACT SERVICES 27,170 25,844 48,070 26,130 31,020 226‐500
‐7911‐2021 OTHER SERVICES  AND SUPPLIES 4,280 24 15,300 17,890 0 226‐500‐7911‐2090 PRIOR  PERIOD ADJUSTMENTS 0 276 0 0 0 SERVICES & SUPPLIES Total 31,450 26,144 63,370 44,020 31,020

CAPITAL
226‐500‐7911‐3001 CAPITAL IMPROVEMENTS 72,260 5,533 0 0 0 226‐500‐7911‐3050 ROLLING STOCK 0 0 0 134,320 0
226‐500‐7915‐3001 CAPITAL IMPROVEMENTS 34,310 29,339 0 13,160 0 226‐500‐7915‐3050 ROLLING STOCK 0 0 0 81,520 0
CAPITAL Total 106,570 34,871 0 229,000 0
TRANSFERS OUT
226‐500‐7911‐5010 TRANSFERS OUT ‐ GENERAL FUND 6,830 4,926 6,940 6,940 6,940 TRANSFERS OUT Total 6,830 4,926 6,940 6,940 6,940
AQMD AB2766 FUND Total 145,000 65,941 70,310 279,960 37,960 ARPA FUNDS

TRANSFERS
OUT
232‐500‐0001‐5010 TRANSFERS OUT‐GENERAL FUND 0 8,873,105 0 0 0 232‐500‐0001‐5300 Transfer 0 20,500,000 0 0 0
TRANSFERS OUT Total 0 29,373,105 0 0 0
ARPA FUNDS Total 0 29,373,105 0 0 0
ASSET FORFEITURE FUND

PERSONNEL
219‐500‐6093‐1001 SALARIES 5,920 39,320 110,190 82,740 113,303 219‐500‐6093‐1005 SPECIAL COMPENSATION 0 0 0 3,490 0
219‐500‐6093‐1030 RETIREMENT 710 7,940 28,220 21,120 14,661 219‐500‐6093‐1031 PERS UAL PAYMENT 0 0 2,130 2,060 0
219‐500‐6093‐1040 WORKERS COMPENSATION 120 832 880 2,080 8,498 219‐500‐6093‐1050 OTHER FRINGE BENEFITS 2,530 13,639 30,100 20,280 24,075 PERSONNEL Total 9,280 61,730 171,520 131,770 160,537
SERVICES &

SUPPLIES
219‐500‐6090‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 0 20 0 0 219‐500‐6090‐2090 PRIOR  PERIOD ADJUSTMENTS 0 724 0 0 0 219‐500‐6091‐2021 OTHER SERVICES  AND SUPPLIES 355,320 36,230 0 0 0 219‐500‐6092‐2021 OTHER SERVICES  AND SUPPLIES 43,590 0 0 6,000 0 219‐500‐6092‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 0 30,000 8,590 0 219‐500‐6093‐2021 OTHER SERVICES  AND SUPPLIES 246,820 80,000 0 70,750 0 219‐500‐6093‐2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 0 125,885 0 0 0 219‐500‐
6093‐2122 SIMONSON CENTER DEPARTMENT FEES 0 186 390 290 341 219‐500‐6093‐2145 LIABILITY INSURANCE 0 0 910 910 8,780 SERVICES & SUPPLIES Total 645,730 243,025 31,320 86,540 9,121

CAPITAL
219‐500‐6091‐3050 ROLLING STOCK 0 0 0 (900) 0
219‐500‐6092‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 39,120 0 0 219‐500‐6093‐3030 OFFICE/EQUIPMENT/MACHINERY 149,620 0 0 148,870 0 219‐500‐6093‐3050 ROLLING STOCK 0 0 0 4,000 0
CAPITAL Total 149,620 0 39,120 151,970 0
ASSET FORFEITURE FUND Total 804,630 304,755 241,960 370,280 169,658 ASSET FORFEITURE SET ASIDE FUND
SERVICES & SUPPLIES
216‐500‐6090‐2021 OTHER SERVICES  AND SUPPLIES 30,000 45,000 100,000 40,000 100,000 216‐500‐
6090‐2090 PRIOR  PERIOD ADJUSTMENTS 0 117 0 0 0
SERVICES & SUPPLIES Total 30,000 45,117 100,000 40,000 100,000 ASSET FORFEITURE SET ASIDE FUND Total 30,000 45,117 100,000 40,000 100,000 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
The City of Rialto, California
317
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
CFD 2006‐1 ELM PARK FUND
TRANSFERS OUT
249‐500‐2141‐5010 TRANSFERS OUT‐GENERAL FUND 0 113,245 113,250 113,250 0 TRANSFERS OUT Total 0 113,245 113,250 113,250 0
CFD 2006‐1 ELM PARK FUND Total 0 113,245 113,250 113,250 0 CITIZEN OPTION FOR PUBLIC SAFETY FUND
SERVICES & SUPPLIES
214‐500‐6150‐2090 PRIOR  PERIOD ADJUSTMENTS 0 349 0 0 0 214‐500‐6907‐2021 OTHER SERVICES  AND SUPPLIES 19,660 6,751 400 2,540 0 214‐500‐6921‐2021 OTHER SERVICES  AND SUPPLIES 33,450 0 0 0 6,600 214‐500‐6967‐2021 OTHER SERVICES  AND SUPPLIES 0 0 93,350 0 0 214‐500‐6973‐2021 OTHER SERVICES  AND SUPPLIES 78,430 49,124 1,600 18,440 0 214‐500‐6977‐2021 OTHER SERVICES  AND SUPPLIES 39,160 21,922 4,200 6,070 0 214‐500‐6978‐2021 OTHER SERVICES  AND SUPPLIES 113,590 0000 214‐500‐6987‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 0 10,400 SERVICES & SUPPLIES Total 284,290 78,145 99,550 27,050 17,000

CAPITAL
214‐500‐6977‐3030 OFFICE/EQUIPMENT/MACHINERY 0 56,515 0 21,170 0 CAPITAL Total 0 56,515 0 21,170 0
CITIZEN OPTION FOR PUBLIC SAFETY FUND Total 284,290 134,660 99,550 48,220 17,000 COMMUNITY DEVELOPMENT BLOCK GRANT

PERSONNEL
234‐500‐1856‐1001 SALARIES 51,060 0000
234‐500‐
1856‐1005 SPECIAL COMPENSATION 2,570 0000
234‐500‐1856‐1030 RETIREMENT 6,890 0000
234‐500‐1856‐1031 PERS UAL PAYMENT 0 0 19,290 0 0
234‐500‐1856‐1040 WORKERS COMPENSATION 1,130 0000
234‐500‐1856‐1050 OTHER FRINGE BENEFITS 10 0000
PERSONNEL Total 61,660 0 19,290 0 0
SERVICES & SUPPLIES
234‐500‐1850‐2011 CONTRACT SERVICES 84,340 212,083 157,000 437,550 231,890 234‐500‐1850‐2021 OTHER SERVICES  AND SUPPLIES 33,890 32,478 32,480 21,600 12,000 234‐500‐1850‐2090 PRIOR  PERIOD ADJUSTMENTS 0 (358,807) 0 0 0 234‐500‐
1855‐2021 OTHER SERVICES  AND SUPPLIES 87,340 93,748 141,470 114,040 181,680 234‐500‐1857‐2060 OTHER EXPENSE 468,440 378,382 0 351,830 0 SERVICES & SUPPLIES Total 674,010 357,884 330,950 925,020 425,570

CAPITAL
234‐500‐1856‐3001 CAPITAL IMPROVEMENTS 844,100 424,510 0 116,920 734,590 CAPITAL Total 844,100 424,510 0 116,920 734,590
TRANSFERS OUT
234‐500‐1850‐5010 TRANSFERS OUT ‐ GENERAL FUND 19,860 8,730 63,810 2,270 0 234‐500‐1855‐5010 TRANSFERS OUT ‐ GENERAL FUND 24,550 46,829 0 0 0 TRANSFERS OUT Total 44,410 55,559 63,810 2,270 0
DEBT
234‐500‐1849‐4001 PRINCIPAL 81,000 129,000 84,000 84,000 87,000 234‐500‐1849‐4010 INTEREST 61,690 70,464 57,460 55,790 55,260 234‐500‐1849‐4020 SERVICE  FEES 0 0 2,250 0 1,200
234‐500‐
1853‐4001 PRINCIPAL 233,000 281,000 0 0 0
234‐500‐1853‐4010 INTEREST 5,630 7,420 0 0 0
234‐500‐1853‐4020 SERVICE  FEES 0 1,500 0 1,750 0
DEBT Total 381,320 489,383 143,710 141,540 143,460
COMMUNITY DEVELOPMENT BLOCK GRANT Total 2,005,500 1,327,336 557,760 1,185,750 1,303,620 COMMUNITY SERVICE GRANT FUND

PERSONNEL
248‐500‐8810‐1001 SALARIES 44,390 0000
248‐500‐8810‐1005 SPECIAL COMPENSATION 60 0000
248‐500‐8810‐1010 PARTTIME 3,310 0 12,220 0 0
248‐500‐8810‐1030 RETIREMENT 6,110 0000
248‐500‐8810‐1031 PERS UAL PAYMENT 0 0 19,770 0 0
248‐500‐8810‐1040 WORKERS COMPENSATION 900 0000
248‐500‐8810‐1050 OTHER FRINGE  BENEFITS 8,190 0 180 0 0 248‐500‐8810‐1080 LEAVE CASHOUTS 0 0 2,500 0 0
248‐500‐8812‐1020 OVERTIME 2,070 0000
248‐500‐8812‐1031 PERS UAL PAYMENT 0 0 670 0 0
248‐500‐8812‐1050 OTHER FRINGE BENEFITS 30 0000
PERSONNEL Total 65,060 0 35,340 0 0
SERVICES & SUPPLIES
248‐500‐8810‐2011 CONTRACT SERVICES 362,750 76,416 0 9,220 0 The City of Rialto, California
318
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
248‐500‐8812‐2011 CONTRACT SERVICES 266,240 0000
248‐500‐8812‐2021 OTHER SERVICES  AND SUPPLIES 86,810 0000 SERVICES & SUPPLIES Total 715,800 76,416 0 9,220 0

CAPITAL
248‐500‐8816‐3001 CAPITAL IMPROVEMENTS 0 0 0 8,020 0
248‐500‐8818‐3001 CAPITAL IMPROVEMENTS 0 0 0 3,260 0
CAPITAL Total 0 0 0 11,280 0
COMMUNITY SERVICE GRANT FUND Total 780,860 76,416 35,340 20,500 0 DEVELOPMENT SERVICES ‐ HOUSING PROGRAMS

PERSONNEL
246‐500‐1750‐1050 OTHER FRINGE BENEFITS 10 0000
PERSONNEL Total 100000
SERVICES & SUPPLIES
246‐500‐1750‐2090 PRIOR  PERIOD ADJUSTMENTS 0 670 0 0 0 246‐500‐
1750‐2105 ITS 13,800 14,710 0 0 0
246‐500‐1750‐2145 LIABILITY INSURANCE 330 330 0 0 0
246‐500‐1751‐2011 CONTRACT SERVICES 0 0 100,000 41,070 0 246‐500‐1751‐2021 OTHER SERVICES  AND SUPPLIES 50,620 0 100,000 0 100,000 SERVICES & SUPPLIES Total 64,750 15,710 200,000 41,070 100,000 TRANSFERS OUT
246‐500‐1750‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 1,399 2,660 2,660 0 246‐500‐7680‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 0 840 840 0 TRANSFERS OUT Total 0 1,399 3,500 3,500 0
DEVELOPMENT SERVICES ‐ HOUSING PROGRAMS Total 64,760 17,109 203,500 44,570 100,000 DRAINAGE DEVELOPMENT FUND

PERSONNEL
230‐500‐4720‐1030 RETIREMENT 0 0 0 480 0
230‐500‐
4720‐1050 OTHER FRINGE BENEFITS 0 0 0 60 0
PERSONNEL Total 0 0 0 540 0
SERVICES & SUPPLIES
230‐500‐4720‐2011 CONTRACT SERVICES 0 0 0 12,830 0
230‐500‐4720‐2021 OTHER SERVICES  AND SUPPLIES 4,800 0000 230‐500‐4720‐2090 PRIOR  PERIOD ADJUSTMENTS 0 10,072 0 0 0 SERVICES & SUPPLIES Total 4,800 10,072 0 12,830 0

CAPITAL
230‐500‐4720‐3001 CAPITAL IMPROVEMENTS 73,880 233,698 0 131,840 0 CAPITAL Total 73,880 233,698 0 131,840 0
TRANSFERS OUT
230‐500‐4720‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 19,033 19,030 19,030 0 TRANSFERS OUT Total 0 19,033 19,030 19,030 0
DRAINAGE DEVELOPMENT FUND Total 78,680 262,803 19,030 164,240 0 FIRE DEVELOPMENT
FUND

PERSONNEL
217‐500‐5176‐1030 RETIREMENT 30 0000
PERSONNEL Total 300000
SERVICES & SUPPLIES
217‐500‐5176‐2021 OTHER SERVICES  AND SUPPLIES 200,760 0000 217‐500‐5176‐2090 PRIOR  PERIOD ADJUSTMENTS 0 207 0 0 0 SERVICES & SUPPLIES Total 200,760 207 0 0 0

CAPITAL
217‐500‐5176‐3001 CAPITAL IMPROVEMENTS 979,990 27,574 1,660,880 17,850 0 CAPITAL Total 979,990 27,574 1,660,880 17,850 0
TRANSFERS OUT
217‐500‐5176‐5010 TRANSFERS OUT ‐ GENERAL FUND 1,440 6 10 10 0 TRANSFERS OUT Total 1,440 6 10 10 0
FIRE DEVELOPMENT FUND Total 1,182,220 27,787 1,660,890 17,860 0 FIRE GRANTS
FUND
SERVICES & SUPPLIES
205‐500‐5184‐2021 OTHER SERVICES  AND SUPPLIES 2,860 0000 SERVICES & SUPPLIES Total 2,860 0000

CAPITAL
205‐500‐5187‐3030 2019  Homeland Security Grant Program 0 0 0 20,850 0 The City of Rialto, California
319
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
CAPITAL Total 0 0 0 20,850 0
FIRE GRANTS FUND Total 2,860 0 0 20,850 0
GAS TAX FUND

PERSONNEL
202‐500‐4317‐1030 RETIREMENT 1,520 0 0 700 0
202‐500‐4317‐1040 WORKERS COMPENSATION 230 0 0 330 0
202‐500‐4317‐1050 OTHER FRINGE BENEFITS 150 0 0 80 0
PERSONNEL Total 1,900 0 0 1,110 0
SERVICES & SUPPLIES
202‐500‐4308‐2011 CONTRACT SERVICES 0 0 0 114,800 200,000 202‐500‐4317‐2021 OTHER SERVICES  AND SUPPLIES 8,600 0000 202‐500‐7305‐2090 PRIOR  PERIOD ADJUSTMENTS 0 1,261 0 0 0 SERVICES & SUPPLIES Total 8,600 1,261 0 114,800 200,000

CAPITAL
202‐500‐4317‐3001 CAPITAL IMPROVEMENTS 502,310 0 2,900,000 1,799,300 3,600,000

CAPITAL
Total 502,310 0 2,900,000 1,799,300 3,600,000
TRANSFERS OUT
202‐500‐7305‐5010 TRANSFERS OUT ‐ GENERAL FUND 1,000,000 11,577 11,580 11,580 0 TRANSFERS OUT Total 1,000,000 11,577 11,580 11,580 0
GAS TAX FUND Total 1,512,810 12,838 2,911,580 1,926,790 3,800,000 GAS TAX‐SENATE BILL 821 FUND

PERSONNEL
203‐500‐4427‐1030 RETIREMENT 280 0 0 420 0
203‐500‐4427‐1040 WORKERS COMPENSATION 40 0 0 220 0
203‐500‐4427‐1050 OTHER FRINGE BENEFITS 240 0 0 40 0
203‐500‐7305‐1030 RETIREMENT 60 0000
203‐500‐7305‐1040 WORKER'S COMPENSATION 10 0000
203‐500‐7305‐1050 OTHER FRINGE BENEFITS 10 0000
203‐500‐
7308‐1030 RETIREMENT 130 0 0 20 0
203‐500‐7308‐1040 WORKER'S COMPENSATION 20 0 0 10 0
203‐500‐7308‐1050 OTHER FRINGE BENEFITS 10 0000
PERSONNEL Total 800 0 0 710 0
SERVICES & SUPPLIES
203‐500‐7305‐2011 CONTRACT SERVICES 97,630 167,077 0 0 0 203‐500‐7305‐2021 OTHER SERVICES  AND SUPPLIES 124,630 0000 203‐500‐7305‐2090 PRIOR  PERIOD ADJUSTMENTS 0 2,906 0 0 0 SERVICES & SUPPLIES Total 222,260 169,983 0 0 0

CAPITAL
203‐500‐4427‐3001 CAPITAL IMPROVEMENTS 32,910 65,144 0 88,810 0 203‐500‐7305‐3001 CAPITAL  IMPROVEMENTS 258,890 584,698 900,000 6,646,410 2,600,000 203‐500‐7308‐3001 CAPITAL IMPROVEMENTS 32,000 33,387 0 1,950 0

CAPITAL
Total 323,800 683,229 900,000 6,737,170 2,600,000
GAS TAX‐SENATE BILL 821 FUND Total 546,860 853,212 900,000 6,737,880 2,600,000 GENERAL FACILITIES DEVELOPMENT FUND
SERVICES & SUPPLIES
270‐500‐2147‐2021 OTHER SERVICES  AND SUPPLIES 123,020 0000 270‐500‐2147‐2090 PRIOR  PERIOD ADJUSTMENTS 0 1,207 0 0 0 SERVICES & SUPPLIES Total 123,020 1,207 0 0 0

CAPITAL
270‐500‐2147‐3001 CAPITAL IMPROVEMENTS 452,740 433,198 0 47,120 0 CAPITAL Total 452,740 433,198 0 47,120 0
GENERAL FACILITIES DEVELOPMENT FUND Total 575,760 434,405 0 47,120 0 GROUND EMERGENCY MEDICAL TRANSPORT

PERSONNEL
209‐500‐5175‐1001 SALARIES 0 0 0 61,700 569,644
209‐500‐
5175‐1005 SPECIAL COMPENSATION 0 0 0 1,850 2,506
209‐500‐5175‐1020 OVERTIME 0 0 0 12,720 0
209‐500‐5175‐1030 RETIREMENT 0 0 0 6,830 72,416
209‐500‐5175‐1040 WORKER'S COMPENSATION 0 0 0 1,520 42,724 209‐500‐5175‐1050 OTHER FRINGE BENEFITS 0 0 0 17,670 218,934 209‐500‐5175‐1080 LEAVE CASHOUTS 0 0 1,500 2,780 0
PERSONNEL Total 0 0 1,500 105,070 906,224
SERVICES & SUPPLIES
209‐500‐5175‐2011 CONTRACT SERVICES 0 0 0 92,050 1,000,000 209‐500‐5175‐2021 OTHER SERVICES  AND SUPPLIES 206,050 50,989 0 5,770 50,000 The City of Rialto, California
320
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
209‐500‐5175‐2122 SIMONSON CENTER DEPARTMENT FEES 0 0 0 190 2,160 SERVICES & SUPPLIES Total 206,050 50,989 0 98,010 1,052,160

CAPITAL
209‐500‐5175‐3030 OFFICE/EQUIPMENT/MACHINERY 199,810 0000 209‐500‐5175‐3050 ROLLING STOCK 337,990 137,262 0 (7,370) 0 CAPITAL Total 537,800 137,262 0 (7,370) 0
GROUND EMERGENCY MEDICAL TRANSPORT Total 743,850 188,250 1,500 195,710 1,958,384 LANDSCAPE MAINTENANCE FUND

PERSONNEL
225‐500‐7680‐1001 SALARIES 12,960 14,161 13,910 13,240 14,877 225‐500‐7680‐1005 SPECIAL COMPENSATION 2,000 1,933 1,950 1,850 2,085 225‐500‐7680‐1020 OVERTIME 170 320 1,500 0 0
225‐500‐7680‐1030 RETIREMENT 1,920 1,811 1,790 1,660 2,050 225‐500‐7680‐1031 PERS UAL PAYMENT 0 0 7,220 6,980 0
225‐500‐7680‐1040 WORKER'S COMPENSATION 270 273 2,170 280 1,116 225‐500
‐7680‐1050 OTHER FRINGE BENEFITS 4,430 4,423 5,490 3,850 4,406 225‐500‐7680‐1080 LEAVE CASHOUTS 1,160 1,131 1,200 1,310 0 PERSONNEL Total 22,910 24,052 35,230 29,170 24,534
SERVICES & SUPPLIES
225‐500‐7680‐2001 TELEPHONE 660 581 590 480 670
225‐500‐7680‐2002 ELECTRICITY 18,970 23,180 23,330 16,050 18,570 225‐500‐7680‐2004 WATER/SEWER 536,570 498,620 437,670 327,960 428,100 225‐500‐7680‐2011 CONTRACT SERVICES 215,610 227,487 259,950 169,520 364,000 225‐500‐7680‐2021 OTHER SERVICES  AND SUPPLIES 38,350 46,271 30,000 17,730 70,000 225‐500‐7680‐2090 PRIOR  PERIOD ADJUSTMENTS 0 49 0 0 0
225‐500‐7680‐2122 SIMONSON CENTER DEPARTMENT FEES 50 48 50 40 48 225‐500‐7680‐2125 BUILDING MAINTENANCE 8,390 10,050 0 0 0 225‐500
‐7680‐2145 LIABILITY INSURANCE 70 70 2,260 2,260 3,430
SERVICES & SUPPLIES Total 818,670 806,355 753,850 534,040 884,818 LANDSCAPE MAINTENANCE FUND Total 841,580 830,408 789,080 563,210 909,352 LANDSCAPING & LIGHTING DISTRICT FUND

PERSONNEL
224‐500‐7670‐1001 SALARIES 76,260 64,293 71,750 52,680 76,777 224‐500‐7670‐1005 SPECIAL COMPENSATION 11,620 7,820 6,820 6,830 7,301 224‐500‐7670‐1020 OVERTIME 400 1,783 2,000 4,130 0
224‐500‐7670‐1030 RETIREMENT 11,500 8,106 8,950 6,510 10,216 224‐500‐7670‐1031 PERS UAL PAYMENT 0 0 43,740 42,290 0
224‐500‐7670‐1040 WORKER'S COMPENSATION 1,620 1,265 12,840 1,020 5,758 224‐500‐7670‐1050 OTHER FRINGE BENEFITS 28,800 20,220 32,160 16,220 30,598 224‐500‐
7670‐1080 LEAVE CASHOUTS 5,520 4,633 5,000 5,380 0
PERSONNEL Total 135,720 108,120 183,260 135,060 130,649 SERVICES & SUPPLIES
224‐500‐7670‐2002 ELECTRICITY 47,640 50,570 46,910 53,240 66,260 224‐500‐7670‐2004 WATER/SEWER 130,960 157,314 144,890 122,250 169,760 224‐500‐7670‐2010 LEGAL SERVICES 450 0 2,000 0 2,000
224‐500‐7670‐2011 CONTRACT SERVICES 551,460 431,095 612,000 392,780 1,054,050 224‐500‐7670‐2021 OTHER SERVICES  AND SUPPLIES 50,000 60 28,240 5,760 28,240 224‐500‐7670‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 320 1,000 350 1,000 224‐500‐7670‐2090 PRIOR  PERIOD ADJUSTMENTS 0 149 0 0 0 224‐500‐7670‐2122 SIMONSON CENTER DEPARTMENT FEES 310 222 290 170 288 224‐500‐
7670‐2145 LIABILITY INSURANCE 410 410 13,380 13,380 15,400 SERVICES & SUPPLIES Total 781,230 640,140 848,710 587,930 1,336,998 TRANSFERS OUT
224‐500‐7670‐5010 TRANSFERS OUT ‐ GENERAL FUND 38,880 20,070 20,070 20,070 0 TRANSFERS OUT Total 38,880 20,070 20,070 20,070 0
DEBT
224‐500‐7670‐4001 PRINCIPAL 21,300 22,078 23,000 22,990 23,830 224‐500‐7670‐4010 INTEREST 13,250 12,453 115,440 11,540 130,110 DEBT Total 34,550 34,530 138,440 34,530 153,940
LANDSCAPING & LIGHTING DISTRICT FUND Total 990,380 802,861 1,190,480 777,590 1,621,588 LIBRARY FACILITY DEVELOPMENT FUND
SERVICES & SUPPLIES
275‐500‐4315‐2090 PRIOR  PERIOD ADJUSTMENTS 0 37 0 0 0
SERVICES & SUPPLIES Total 0 37 0 0 0
LIBRARY FACILITY DEVELOPMENT FUND Total 0 37 0 0 0
LOCAL LAW
ENFORCEMENT BLOCK GRANT
SERVICES & SUPPLIES
The City of Rialto, California
321
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
213‐500‐6974‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 28,770 0 250‐500‐4312‐2090 PRIOR  PERIOD ADJUSTMENTS 0 8,923 0 0 0 SERVICES & SUPPLIES Total 0 8,923 0 28,770 0
LOCAL LAW ENFORCEMENT BLOCK GRANT Total 0 8,923 0 28,770 0 MAJOR CAPITAL GRANT FUNDING

PERSONNEL
223‐500‐4408‐1030 RETIREMENT 10 0000
223‐500‐4420‐1030 RETIREMENT 300 0 0 120 0
223‐500‐4420‐1040 WORKERS COMPENSATION 50 0 0 60 0
223‐500‐4420‐1050 OTHER FRINGE BENEFITS 30 0 0 10 0
223‐500‐4427‐1030 RETIREMENT 80 0000
223‐500‐4427‐1040 WORKERS  COMPENSATION 10 0000
223‐500‐4427‐1050 OTHER FRINGE
BENEFITS 10 0000
223‐500‐7302‐1030 RETIREMENT 10 0 0 10 0
PERSONNEL Total 500 0 0 200 0
SERVICES & SUPPLIES
223‐500‐1752‐2011 CONTRACT SERVICES 11,020 192,890 0 53,750 0 223‐500‐1753‐2011 CONTRACT SERVICES 0 0 0 18,620 0
223‐500‐3165‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 3,150 0 223‐500‐3250‐2021 OTHER SERVICES  AND SUPPLIES 0 15,010 0 18,460 0 223‐500‐4408‐2021 OTHER SERVICES  AND SUPPLIES 60 0000
223‐500‐4414‐2021 OTHER SERVICES  AND SUPPLIES 716,410 0000 223‐500‐7302‐2021 OTHER SERVICES
AND SUPPLIES 200 0000
SERVICES & SUPPLIES Total 727,690 207,900 0 93,980 0

CAPITAL
223‐500‐4418‐3001 CAPITAL IMPROVEMENTS 0 0 0 28,000 0
223‐500‐4420‐3001 CAPITAL IMPROVEMENTS 408,270 525,333 0 114,840 0 223‐500‐4427‐3001 CAPITAL IMPROVEMENTS 1,660 0000
223‐500‐4429‐3001 CAPITAL IMPROVEMENTS 0 0 0 491,330 0
223‐500‐4430‐3001 CAPITAL IMPROVEMENTS 0 0 0 22,050 0
223‐500‐7302‐3001 CAPITAL IMPROVEMENTS 0 721 0 150,190 0 223‐500‐7302‐3050 ROLLING STOCK 178,960 0000
CAPITAL Total 588,890 526,054 0 806,410 0
MAJOR CAPITAL GRANT FUNDING Total 1,317,080 733,954 0 900,590 0 MEASURE I FUND

PERSONNEL
201‐500‐4310‐1030 RETIREMENT 5,910 0 0 770 0
201‐500‐
4310‐1040 WORKERS COMPENSATION 600 0 0 570 0
201‐500‐4310‐1050 OTHER FRINGE BENEFITS 3,100 0 0 2,720 0 PERSONNEL Total 9,610 0 0 4,060 0
SERVICES & SUPPLIES
201‐500‐4310‐2011 CONTRACT SERVICES 275,240 93,439 100,000 366,060 100,000 201‐500‐4310‐2021 OTHER SERVICES  AND SUPPLIES 676,420 0000 201‐500‐4310‐2090 PRIOR  PERIOD ADJUSTMENTS 0 3,230 0 0 0 SERVICES & SUPPLIES Total 951,660 96,669 100,000 366,060 100,000

CAPITAL
201‐500‐4310‐3001 CAPITAL IMPROVEMENTS 531,400 1,337,763 2,036,220 5,984,920 3,200,000 CAPITAL Total 531,400 1,337,763 2,036,220 5,984,920 3,200,000 TRANSFERS OUT
201‐500‐4310‐5010 TRANSFERS OUT  ‐ GENERAL FUND 0 6,234 6,230 6,230 0 TRANSFERS OUT Total 0 6,234 6,230 6,230 0
MEASURE I FUND Total 1,492,670 1,440,666 2,142,450 6,361,270 3,300,000 NEIGHBORHOOD STABILIZATION PROGRAM 3
SERVICES & SUPPLIES
239‐500‐1850‐2011 CONTRACT SERVICES 21,100 14,918 0 0 0 SERVICES & SUPPLIES Total 21,100 14,918 0 0 0
NEIGHBORHOOD STABILIZATION PROGRAM 3 Total 21,100 14,918 0 0 0 NEIGHBORHOOD STABILIZATION PROGRAM INCOME FUND
SERVICES & SUPPLIES
241‐500‐1850‐2090 PRIOR  PERIOD ADJUSTMENTS 0 253 0 0 0 SERVICES & SUPPLIES Total 0 253 0 0 0
TRANSFERS OUT
241‐500‐1850‐5010 TRANSFERS OUT  ‐ GENERAL FUND 1,080 0 5,000 0 0 TRANSFERS OUT Total 1,080 0 5,000 0 0
NEIGHBORHOOD STABILIZATION PROGRAM INCOME FUND Total 1,080 253 5,000 0 0 The City of Rialto, California
322
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
OMNITRANS GRANT FUNDING

PERSONNEL
283‐500‐8351‐1001 SALARIES 0 0 0 0 54,770
283‐500‐8351‐1010 PARTTIME 0 0 0 0 26,330
283‐500‐8351‐1030 RETIREMENT 0 0 0 0 980
283‐500‐8351‐1050 OTHER FRINGE BENEFITS 0 0 0 0 26,790
PERSONNEL Total 0 0 0 0 108,870
SERVICES & SUPPLIES
283‐500‐8351‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 0 52,270 SERVICES & SUPPLIES Total 0 0 0 0 52,270

CAPITAL
283‐500‐8351‐3050 ROLLING STOCK 0 0 0 0 83,280
CAPITAL Total 0 0 0 0 83,280
TRANSFERS OUT
283‐500‐8351‐5010 TRANSFERS OUT‐GENERAL FUND 0 0 0 0 4,830 TRANSFERS OUT Total 0 0 0 0 4,830
OMNITRANS GRANT
FUNDING Total 0 0 0 0 249,250
OPEN SPACE DEVELOPMENT FUND

PERSONNEL
220‐500‐8348‐1030 RETIREMENT 190 0 0 1,100 0
220‐500‐8348‐1040 WORKERS COMPENSATION 30 0 0 30 0
220‐500‐8348‐1050 OTHER FRINGE BENEFITS 20 0 0 130 0
PERSONNEL Total 240 0 0 1,260 0
SERVICES & SUPPLIES
220‐500‐7305‐2090 PRIOR  PERIOD ADJUSTMENTS 0 953 0 0 0 SERVICES & SUPPLIES Total 0 953 0 0 0

CAPITAL
220‐500‐8348‐3001 CAPITAL IMPROVEMENTS 50,560 10,684 0 170,720 0 CAPITAL Total 50,560 10,684 0 170,720 0
TRANSFERS OUT
220‐500‐8348‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 4,346 4,350 4,350 0 TRANSFERS OUT Total 0 4,346 4,350 4,350 0
OPEN SPACE
DEVELOPMENT FUND Total 50,800 15,984 4,350 176,330 0
PARK DEVELOPMENT FUND

PERSONNEL
210‐500‐4760‐1030 RETIREMENT 30 0000
210‐500‐4760‐1040 WORKER'S COMPENSATION 10 0000
PERSONNEL Total 400000
SERVICES & SUPPLIES
210‐500‐4760‐2021 OTHER SERVICES  AND SUPPLIES 35,000 0000 210‐500‐4760‐2090 PRIOR  PERIOD ADJUSTMENTS 0 2,921 0 0 0 SERVICES & SUPPLIES Total 35,000 2,921 0 0 0

CAPITAL
210‐500‐4760‐3001 CAPITAL IMPROVEMENTS 3,233,840 0000
CAPITAL Total 3,233,840 0000
PARK DEVELOPMENT FUND Total 3,268,880 2,921 0 0 0
PEG FUNDING

SERVICES
& SUPPLIES
211‐500‐3160‐2021 OTHER SERVICES  AND SUPPLIES 29,930 24,986 0 0 0 211‐500‐3160‐2090 PRIOR  PERIOD ADJUSTMENTS 0 129 0 0 0 SERVICES & SUPPLIES Total 29,930 25,116 0 0 0

CAPITAL
211‐500‐3160‐3030 OFFICE/EQUIPMENT/MACHINERY 12,990 0 0 1,600 0 CAPITAL Total 12,990 0 0 1,600 0
PEG FUNDING Total 42,920 25,116 0 1,600 0
PERS PROPERTY TAX
TRANSFERS OUT
245‐500‐2125‐5010 TRANSFERS OUT ‐ GENERAL FUND 30 0 200 0 0 TRANSFERS OUT Total 30 0 200 0 0
PERS PROPERTY TAX Total 30 0 200 0 0
The City of Rialto, California
323
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
POLICE DEVELOPMENT FUND
SERVICES & SUPPLIES
218‐500‐6282‐2090 PRIOR  PERIOD ADJUSTMENTS 0 922 0 0 0 SERVICES & SUPPLIES Total 0 922 0 0 0
POLICE DEVELOPMENT FUND Total 0 922 0 0 0
POLICE GRANTS FUND

PERSONNEL
247‐500‐6965‐1001 SALARIES 6,950 46,158 88,330 42,060 46,279 247‐500‐6965‐1005 SPECIAL COMPENSATION 0 0 0 1,420 0
247‐500‐6965‐1030 RETIREMENT 840 9,321 22,780 10,650 5,988 247‐500‐6965‐1031 PERS UAL PAYMENT 0 0 3,430 3,320 0
247‐500‐6965‐1040 WORKERS COMPENSATION 140 976 1,030 860 3,471 247‐500‐6965‐1050 OTHER FRINGE BENEFITS 2,970 15,795 24,720 9,540 9,834 247‐500‐6989‐1020 OVERTIME 0 2,293 0 9,790 0
247‐500‐6989‐1050 OTHER FRINGE
BENEFITS 0 32 0 140 0
PERSONNEL Total 10,900 74,574 140,290 77,780 65,572
SERVICES & SUPPLIES
247‐500‐6901‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 95,190 0 247‐500‐6965‐2122 SIMONSON CENTER DEPARTMENT FEES 0 (186) 330 140 139 247‐500‐6965‐2145 LIABILITY INSURANCE 0 0 1,070 1,070 0 247‐500‐6990‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 25,860 0 247‐500‐6997‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 8,840 0 247‐500‐6998‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 8,870 0 SERVICES & SUPPLIES Total 0 (186) 1,400 139,970 139

CAPITAL
247‐500‐6982‐3050 ROLLING STOCK 0 40,326 0 0 0
247‐500
‐6983‐3050 ROLLING STOCK 24,960 0000
CAPITAL Total 24,960 40,326 0 0 0
POLICE GRANTS FUND Total 35,860 114,714 141,690 217,750 65,711 STREET LIGHT ASSESSMENT FUND

PERSONNEL
490‐500‐7309‐1001 SALARIES 16,200 17,701 17,380 16,550 18,597 490‐500‐7309‐1005 SPECIAL COMPENSATION 2,500 2,416 2,430 2,320 2,607 490‐500‐7309‐1020 OVERTIME 210 400 0 360 0
490‐500‐7309‐1030 RETIREMENT 2,410 2,265 2,240 2,080 2,563 490‐500‐7309‐1031 PERS UAL PAYMENT 0 0 9,020 8,720 0
490‐500‐7309‐1040 WORKER'S COMPENSATION 340 341 2,710 360 1,395 490‐500‐7309‐1050 OTHER FRINGE BENEFITS 5,540 5,530 6,860 4,820 5,507 490‐500‐7309‐1080 LEAVE CASHOUTS 1,450 1,413 2,000 1,630 0

PERSONNEL
Total 28,650 30,067 42,640 36,840 30,667
SERVICES & SUPPLIES
490‐500‐4860‐2002 ELECTRICITY 476,310 375,626 468,500 347,960 381,390 490‐500‐4860‐2011 CONTRACT SERVICES 222,070 225,065 233,000 145,120 249,500 490‐500‐4860‐2140 POSTAGE 260 63 260 20 100
490‐500‐7309‐2011 CONTRACT SERVICES 400,000 400,000 400,000 309,440 481,250 490‐500‐7309‐2021 OTHER SERVICES  AND SUPPLIES 0 2,520 0 0 0 490‐500‐7309‐2090 PRIOR  PERIOD ADJUSTMENTS 0 152 0 0 0 490‐500‐7309‐2110 FLEET  MAINT/REPLACEMENT CHGS. 1,210 334 1,500 0 0 490‐500‐7309‐2122 SIMONSON CENTER DEPARTMENT FEES 60 60 60 50 60 490‐500‐7309‐2125 BUILDING MAINTENANCE 2,240 2,200 0 0 0 490‐500
‐7309‐2145 LIABILITY INSURANCE 70 70 2,830 2,830 4,280
SERVICES & SUPPLIES Total 1,102,220 1,006,090 1,106,150 805,420 1,116,580

CAPITAL
490‐500‐4860‐3001 CAPITAL IMPROVEMENTS 105,160 0000
CAPITAL Total 105,160 0000
TRANSFERS OUT
490‐500‐4860‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 6,478 6,660 6,660 0 TRANSFERS OUT Total 0 6,478 6,660 6,660 0
DEBT
490‐500‐4860‐4001 PRINCIPAL 172,980 178,631 186,040 186,030 192,780 490‐500‐4860‐4010 INTEREST 106,550 100,748 93,350 93,350 86,500 DEBT Total 279,530 279,379 279,390 279,380 279,280
STREET LIGHT ASSESSMENT FUND Total 1,515,560 1,322,014 1,434,840 1,128,300 1,426,527 STREET MEDIAN DEVELOPMENT FUND
SERVICES & SUPPLIES
255‐500‐4314‐2090 PRIOR PERIOD  ADJUSTMENTS 0 123 0 0 0 SERVICES & SUPPLIES Total 0 123 0 0 0
The City of Rialto, California
324
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
TRANSFERS OUT
255‐500‐4314‐5010 TRANSFERS OUT‐GENERAL FUND 0 2,403 2,400 2,400 0 TRANSFERS OUT Total 0 2,403 2,400 2,400 0
STREET MEDIAN DEVELOPMENT FUND Total 0 2,526 2,400 2,400 0 TRAFFIC DEVELOPMENT FUND

PERSONNEL
250‐500‐4312‐1030 RETIREMENT 210 0000
250‐500‐4312‐1040 WORKERS COMPENSATION 40 0000
250‐500‐4312‐1050 OTHER FRINGE BENEFITS 20 0000
PERSONNEL Total 2700000
SERVICES & SUPPLIES
250‐500‐4312‐2021 OTHER SERVICES  AND SUPPLIES 1,132,880 0000 SERVICES & SUPPLIES Total 1,132,880 0000

CAPITAL
250‐500‐4312‐3001 CAPITAL IMPROVEMENTS 1,095,710 220,529 0 423,810 0

CAPITAL
Total 1,095,710 220,529 0 423,810 0
TRANSFERS OUT
250‐500‐4312‐5010 TRANSFERS OUT‐GENERAL FUND 58,650 45,622 45,620 45,620 0 TRANSFERS OUT Total 58,650 45,622 45,620 45,620 0
TRAFFIC DEVELOPMENT FUND Total 2,287,510 266,151 45,620 469,430 0 TRAFFIC SAFETY GRANT

PERSONNEL
221‐500‐6919‐1020 OVERTIME 11,000 3,832 0 0 0
221‐500‐6919‐1031 PERS UAL PAYMENT 0 0 2,590 2,500 0
221‐500‐6919‐1050 OTHER FRINGE BENEFITS 150 52 0 0 0
221‐500‐6924‐1020 OVERTIME 0 0 0 400 0
221‐500‐6924‐1050 OTHER FRINGE BENEFITS 0 0 0 10 0
221‐500‐6950‐1020 OVERTIME 120,060 86,764 0 0 0
221‐500‐6950‐1031 PERS UAL  PAYMENT 0 0 28,250 27,310 0 221‐500‐6950‐1050 OTHER FRINGE BENEFITS 1,610 1,133 0 0 0 221‐500‐6984‐1020 OVERTIME 104,660 0000
221‐500‐6984‐1031 PERS UAL PAYMENT 0 0 24,650 23,830 0
221‐500‐6984‐1050 OTHER FRINGE BENEFITS 1,520 0000
221‐500‐6985‐1020 OVERTIME 0 6,871 0 5,820 0
221‐500‐6985‐1050 OTHER FRINGE BENEFITS 0 93 0 80 0
221‐500‐6986‐1020 OVERTIME 0 111,022 0 95,500 0
221‐500‐6986‐1050 OTHER FRINGE BENEFITS 0 1,484 0 1,350 0 221‐500‐6995‐1020 OVERTIME 0 0 0 110,750 0
221‐500‐6995‐1050 OTHER FRINGE BENEFITS 0 0 0 1,490 0
221‐500‐
6996‐1020 OVERTIME 0 0 0 7,730 0
221‐500‐6996‐1050 OTHER FRINGE BENEFITS 0 0 0 90 0
PERSONNEL Total 239,000 211,251 55,490 276,860 0
SERVICES & SUPPLIES
221‐500‐6919‐2021 OTHER SERVICES  AND SUPPLIES 2,950 0000 221‐500‐6919‐2022 TRAINING,  MEETINGS AND CONFERENCES 1,000 0000 221‐500‐6949‐2021 OTHER SERVICES  AND SUPPLIES 2,470 0000 221‐500‐6950‐2021 OTHER SERVICES  AND SUPPLIES 1,500 (117) 0 0 0 221‐500‐6950‐2022 TRAINING,  MEETINGS AND CONFERENCES 1,650 1,353 0 0 0 221‐500‐6951‐2021 OTHER SERVICES  AND SUPPLIES 3,500 21,400 0 0 0 221‐500‐6984‐2021 OTHER SERVICES  AND SUPPLIES (150) 0000 221‐500‐6985‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 1,215 0 0 0 221‐500‐6986‐2021 OTHER SERVICES  AND SUPPLIES 0 20,937 0 0 0 221‐500‐6986‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 1,680 0 0 0 221‐500‐6995‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 4,650 0 SERVICES & SUPPLIES Total 12,920 46,468 0 4,650 0

CAPITAL
221‐500‐6949‐3050 ROLLING STOCK 102,530 0 0 (300) 0
221‐500‐6988‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 0 76,000 0 CAPITAL Total 102,530 0 0 75,700 0
TRAFFIC SAFETY
GRANT Total 354,450 257,719 55,490 357,210 0
TRANSPORTATION DEVELOPMENT FUND

CAPITAL
204‐500‐7326‐3001 CAPITAL IMPROVEMENTS 0 226,000 0 0 0
CAPITAL Total 0 226,000 0 0 0
TRANSFERS OUT
204‐500‐7325‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 64 60 60 0 TRANSFERS OUT Total 06 46 06 0 0
The City of Rialto, California
325
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
TRANSPORTATION DEVELOPMENT FUND Total 0 226,064 60 60 0 WASTE MANAGEMENT FUND

PERSONNEL
212‐500‐7040‐1001 SALARIES 56,550 39,060 36,010 36,630 45,103 212‐500‐7040‐1005 SPECIAL COMPENSATION 5,330 3,801 4,060 4,200 4,341 212‐500‐7040‐1010 PARTTIME 140 0000
212‐500‐7040‐1020 OVERTIME 14,610 13,360 55,000 23,780 60,300 212‐500‐7040‐1030 RETIREMENT 7,760 4,514 4,510 4,480 5,986 212‐500‐7040‐1031 PERS UAL PAYMENT 0 0 35,560 34,380 0
212‐500‐7040‐1040 WORKER'S COMPENSATION 1,140 787 11,380 670 3,382 212‐500‐7040‐1050 OTHER FRINGE BENEFITS 14,370 11,586 11,270 11,230 14,239 212‐500‐7040‐1080 LEAVE CASHOUTS 3,410 2,740 3,000 3,310 0 212‐500‐7041‐1001 SALARIES 56,550 39,061 36,860 37,380 46,010 212‐500‐7041‐1005 SPECIAL COMPENSATION 5,330 3,801 4,170 4,310 4,459 212‐
500‐7041‐1020 OVERTIME 31,270 41,663 33,000 48,850 50,000 212‐500‐7041‐1030 RETIREMENT 7,740 4,515 4,620 4,570 6,108 212‐500‐7041‐1031 PERS UAL PAYMENT 0 0 37,880 36,620 0
212‐500‐7041‐1040 WORKERS COMPENSATION 1,140 787 12,970 690 3,451 212‐500‐7041‐1050 OTHER FRINGE BENEFITS 14,550 11,926 11,520 11,750 14,495 212‐500‐7041‐1080 LEAVE CASHOUTS 3,410 2,740 3,000 3,410 0 212‐500‐7150‐1031 PERS UAL PAYMENT 42,890 48,724 10,590 10,240 0 212‐500‐7150‐1080 LEAVE CASHOUTS 2,300 2,301 2,500 0 0
212‐500‐7201‐1020 OVERTIME 8,640 10,562 18,300 12,200 0 212‐500‐7201‐1031 PERS UAL PAYMENT 0 0 2,790 2,700 0
212‐500‐7201‐1040 WORKERS COMPENSATION 0 0 840 0 0
212‐500
‐7201‐1050 OTHER FRINGE BENEFITS 110 135 0 150 0
212‐500‐7313‐1001 SALARIES 21,210 11,782 8,470 31,360 0 212‐500‐7313‐1005 SPECIAL COMPENSATION 2,880 1,286 1,100 2,020 0 212‐500‐7313‐1020 OVERTIME 410 0000
212‐500‐7313‐1030 RETIREMENT 3,020 1,446 1,060 3,620 0
212‐500‐7313‐1031 PERS UAL PAYMENT 0 0 10,770 10,410 0
212‐500‐7313‐1040 WORKER'S COMPENSATION 450 223 3,240 640 0 212‐500‐7313‐1050 OTHER FRINGE BENEFITS 5,360 3,394 2,540 6,620 0 212‐500‐7313‐1080 LEAVE CASHOUTS 920 920 1,500 1,030 0
PERSONNEL Total 311,490 261,115 368,510 347,250 257,872 SERVICES & SUPPLIES
212‐500‐7040‐2004 WATER/SEWER 15,130 10,381 8,210 8,070 10,820 212‐500‐
7040‐2010 LEGAL SERVICES 480 5,653 1,200 3,720 4,000
212‐500‐7040‐2021 OTHER SERVICES  AND SUPPLIES 34,050 79,256 130,750 122,140 239,450 212‐500‐7040‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 0 0 0 500 3,890 212‐500‐7040‐2065 ADVERTISING 0 0 6,000 0 0
212‐500‐7040‐2122 SIMONSON CENTER DEPARTMENT FEES 140 110 110 110 143 212‐500‐7040‐2145 LIABILITY INSURANCE 580 580 11,860 11,860 10,820 212‐500‐7041‐2010 LEGAL SERVICES 480 298 500 0 500
212‐500‐7041‐2011 CONTRACT SERVICES 0 0 0 123,130 145,460 212‐500‐7041‐2021 OTHER SERVICES  AND SUPPLIES 126,120 138,463 467,550 185,270 2,000 212‐500‐7041‐2022 TRAINING, MEETINGS AND  CONFERENCES 0 0 0 120 300 212‐500‐7041‐2122 SIMONSON CENTER DEPARTMENT FEES 140 110 110 110 145 212‐500‐7041‐2145 LIABILITY INSURANCE 0 0 13,520 13,520 14,950 212‐500‐7150‐2001 TELEPHONE 690 581 590 470 670
212‐500‐7150‐2021 OTHER SERVICES  AND SUPPLIES 110 196 0 0 0 212‐500‐7150‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 480 110 0 0 0 212‐500‐7150‐2090 PRIOR  PERIOD ADJUSTMENTS 0 4,647 0 0 0 212‐500‐7150‐2110 FLEET  MAINT/REPLACEMENT CHGS. 3,310 1,489 3,400 550 0 212‐500‐7150‐2145 LIABILITY INSURANCE 0 0 0 0 5,010
212‐500‐7201‐2021 OTHER SERVICES AND  SUPPLIES 2,210 8,217 8,300 3,670 0 212‐500‐7201‐2145 LIABILITY INSURANCE 0 0 870 870 1,540 212‐500‐7313‐2011 CONTRACT SERVICES 230,910 140,592 0 55,980 0 212‐500‐7313‐2110 FLEET  MAINT/REPLACEMENT CHGS 11,370 3,755 8,630 0 0 212‐500‐7313‐2122 SIMONSON CENTER DEPARTMENT FEES 80 40 20 110 0 212‐500‐7313‐2145 LIABILITY INSURANCE 0 0 3,370 3,370 2,710 212‐500‐7902‐2021 OTHER SERVICES  AND SUPPLIES 27,320 11,814 13,980 6,220 15,960 212‐500‐7904‐2021 OTHER SERVICES  AND SUPPLIES 26,490 26,427 25,910 25,950 51,780 SERVICES & SUPPLIES Total 480,090 432,718 704,880 565,740 510,148

CAPITAL
212‐500‐7041‐3001 CAPITAL  IMPROVEMENTS 0 0 0 0 50,000
212‐500‐7150‐3001 CAPITAL IMPROVEMENTS 61,710 1,608 0 0 0 212‐500
‐7305‐3001 CAPITAL IMPROVEMENTS 0 0 1,530,000 0 800,000 CAPITAL Total 61,710 1,608 1,530,000 0 850,000
TRANSFERS OUT
212‐500‐7150‐5010 TRANSFERS OUT ‐ GENERAL FUND 44,000 15,874 18,750 18,750 0 TRANSFERS OUT Total 44,000 15,874 18,750 18,750 0
WASTE MANAGEMENT FUND Total 897,290 711,315 2,622,140 931,740 1,618,020 SPECIAL REVENUE FUND Total 21,875,270 40,014,444 15,358,470 23,129,230 19,277,070 The City of Rialto, California
326
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
CAPITAL PROJECTS FUND
2005 TABS FUND
SERVICES & SUPPLIES
302‐500‐1799‐2090 PRIOR  PERIOD ADJUSTMENTS 0 3,560 0 0 0 SERVICES & SUPPLIES Total 0 3,560 0 0 0

CAPITAL
302‐500‐1799‐3001 CAPITAL IMPROVEMENTS 0 2,418,916 0 4,471,720 0 CAPITAL Total 0 2,418,916 0 4,471,720 0
2005 TABS FUND Total 0 2,422,476 0 4,471,720 0
2008 TABS FUND
SERVICES & SUPPLIES
303‐500‐1793‐2090 PRIOR  PERIOD ADJUSTMENTS 0 1,725 0 0 0 SERVICES & SUPPLIES Total 0 1,725 0 0 0

CAPITAL
303‐500‐1793‐3001 CAPITAL IMPROVEMENTS 0 49,020 0 1,577,520 0 CAPITAL Total 0 49,020 0 1,577,520 0
2008 TABS FUND Total 0 50,745 0 1,577,520 0
CAPITAL PROJECTS
FUND

PERSONNEL
300‐500‐6151‐1050 OTHER FRINGE BENEFITS 0 528 0 0 0
300‐500‐7304‐1030 RETIREMENT 90 0 0 110 0
300‐500‐7304‐1040 WORKER'S COMPENSATION 20 0 0 50 0
300‐500‐7304‐1050 OTHER FRINGE BENEFITS 10 0 0 30 0
300‐500‐7305‐1030 RETIREMENT 1,150 0000
300‐500‐7305‐1040 WORKER'S COMPENSATION 170 0000
300‐500‐7305‐1050 OTHER FRINGE BENEFITS 120 4 0 10 0
PERSONNEL Total 1,560 532 0 200 0
SERVICES & SUPPLIES
300‐500‐4267‐2011 CONTRACT SERVICES 12,500 12,500 0 5,000 0 300‐500‐4267‐2021 OTHER SERVICES  AND SUPPLIES (740) 0000 300‐500‐
4295‐2021 OTHER SERVICES  AND SUPPLIES 11,330 0000
300‐500‐5174‐2021 OTHER SERVICES  AND SUPPLIES (520) 2,702 0 0 0 300‐500‐6150‐2021 OTHER SERVICES  AND SUPPLIES 297,220 0000 300‐500‐6150‐2080 ALLOWANCE FOR DOUBTFUL  ACCOUNTS EXPENSE (600) (1,383) 0 0 0 300‐500‐6151‐2021 OTHER SERVICES  AND SUPPLIES 36,250 0000 300‐500‐6281‐2021 OTHER SERVICES  AND SUPPLIES 624,830 0000 300‐500‐6298‐2021 OTHER SERVICES  AND SUPPLIES 29,500 0000 300‐500‐
7302‐2021 OTHER SERVICES  AND SUPPLIES (136,850) 0000
300‐500‐7304‐2021 OTHER SERVICES  AND SUPPLIES 720 0000 300‐500‐7305‐2011 CONTRACT SERVICES 0 15,300 0 736,330 1,000,000 300‐500‐8150‐2021 OTHER SERVICES  AND SUPPLIES 1,376,920 0000 300‐500‐8341‐2021 OTHER SERVICES  AND SUPPLIES 12,810 0000 SERVICES & SUPPLIES Total 2,263,370 29,119 0 741,330 1,000,000

CAPITAL
300‐500‐0001‐3050 ROLLING STOCK 0 0 0 19,780 0
300‐500‐1250‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 15,000 0 0 300‐500‐2150‐3001 CAPITAL  IMPROVEMENTS 0 0 25,000 41,070 0 300‐500‐
2152‐3001 CAPITAL IMPROVEMENTS 0 0 0 1,111,540 0
300‐500‐2152‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 1,780,000 400,230 0 300‐500‐4158‐3001 CAPITAL IMPROVEMENTS 0 0 127,800 0 0
300‐500‐4255‐3001 CAPITAL IMPROVEMENTS 0 365,580 0 0 0
300‐500‐4267‐3001 CAPITAL IMPROVEMENTS 740 0 0 1,186,460 0 300‐500‐4295‐3030 OFFICE/EQUIPMENT/MACHINERY 0 95,161 0 0 0 300‐500‐4295‐3050 ROLLING STOCK 0 0 41,000 0 200,000
300‐500‐4312‐3001 CAPITAL IMPROVEMENTS 7,500 7,500 0 7,500 0 300‐500‐5150‐3050 ROLLING STOCK 0 0 488,000 336,650 338,000 300‐500‐5173‐3050 ROLLING STOCK 0 0 32,000 0 0
300‐500‐5174‐3050 ROLLING STOCK 0 0 0 220,890 0
300‐500‐6150‐3001 CAPITAL IMPROVEMENTS 0 6,080 0 839,920 0 300‐500
‐6150‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 45,000 7,880 0 300‐500‐6150‐3050 ROLLING STOCK 689,000 56,427 210,240 121,330 0 300‐500‐6151‐3001 CAPITAL IMPROVEMENTS 0 196,601 0 119,470 0 300‐500‐6151‐3030 OFFICE/EQUIPMENT/MACHINERY 73,020 0000 300‐500‐6281‐3001 CAPITAL IMPROVEMENTS 124,940 0000
300‐500‐6281‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 525,000 473,430 25,000 300‐500‐6284‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 75,000 0 0 300‐500‐6289‐3050 ROLLING STOCK 0 0 16,000 0 0
300‐500‐6290‐3001 CAPITAL IMPROVEMENTS 0 0 126,110 23,740 0 300‐500‐6298‐3001 CAPITAL IMPROVEMENTS 0 0 45,240 28,240 0 300‐500‐6298‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 15,000 22,460 0 300‐500‐7150‐3001 CAPITAL IMPROVEMENTS 0 0 0 16,400 0
The City of Rialto, California
327
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
300‐500‐7150‐3050 ROLLING STOCK 0 0 0 12,160 0
300‐500‐7262‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 5,000 0 0 300‐500‐7302‐3001 CAPITAL IMPROVEMENTS 486,450 0 0 102,150 0 300‐500‐7304‐3001 CAPITAL IMPROVEMENTS 59,490 0 0 1,010,090 0 300‐500‐7304‐3050 ROLLING STOCK 0 0 0 151,950 0
300‐500‐7305‐3001 CAPITAL IMPROVEMENTS 557,580 3,174,871 500,000 1,765,810 0 300‐500‐7307‐3001 CAPITAL IMPROVEMENTS 0 0 15,000 0 0
300‐500‐7307‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 18,000 0 0 300‐500‐8150‐3001 CAPITAL IMPROVEMENTS 92,130 0000
300‐500‐8341‐3001 CAPITAL IMPROVEMENTS 13,000 21,320 0 40,160 0 300‐500‐8342‐3001 CAPITAL IMPROVEMENTS 0 0 250,000 0 0
300‐500‐8342‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 3,000 0 0 300‐500‐
8344‐3030 OFFICE/EQUIPMENT/MACHINERY 0 0 27,610 26,850 45,000 300‐500‐8345‐3001 CAPITAL IMPROVEMENTS 0 0 1,000,000 0 0 300‐500‐8346‐3001 CAPITAL IMPROVEMENTS 0 0 237,000 14,990 0 300‐500‐8351‐3050 ROLLING STOCK 0 0 0 0 9,260
CAPITAL Total 2,103,850 3,923,540 5,622,000 8,101,150 617,260 TRANSFERS OUT
300‐500‐0001‐5010 TRANSFERS OUT‐GENERAL FUND 0 854,550 0 380,450 0 TRANSFERS OUT Total 0 854,550 0 380,450 0
DEBT
300‐500‐0001‐4050 CAPITAL LEASE  PAYMENTS 0 0 0 23,300 0 300‐500‐4295‐4050 CAPITAL LEASE  PAYMENTS 0 0 0 0 41,000 300‐500‐5150‐4050 CAPITAL LEASE  PAYMENTS 50,000 336,647 0 0 150,000 300‐500‐5173‐4005 *** Title Not  Found *** 0 0 0 0 32,000 300‐500‐6150‐4020 SERVICE  FEES 0 2,140 0 0 0
300‐500‐6150‐4050 CAPITAL LEASE  PAYMENTS 0 7,517 0 91,830 0 300‐500‐7150‐4050 CAPITAL LEASE  PAYMENTS 0 0 0 10,310 0 DEBT Total 50,000 346,304 0 125,440 223,000
CAPITAL PROJECTS FUND Total 4,418,780 5,154,046 5,622,000 9,348,570 1,840,260 FAIR SHARE AGREEMENT FUND
SERVICES & SUPPLIES
301‐500‐4312‐2011 CONTRACT SERVICES 473,130 0000
301‐500‐4312‐2021 OTHER SERVICES  AND SUPPLIES 21,420 0000 301‐500‐4312‐2090 PRIOR  PERIOD ADJUSTMENTS 0 5,028 0 0 0 SERVICES & SUPPLIES Total 494,550 5,028 0 0 0

CAPITAL
301‐500‐
4312‐3001 CAPITAL IMPROVEMENTS 589,150 630,475 0 476,390 0 CAPITAL Total 589,150 630,475 0 476,390 0
TRANSFERS OUT
301‐500‐4312‐5010 TRANSFERS OUT‐GENERAL FUND 0 25,517 0 0 0 TRANSFERS OUT Total 0 25,517 0 0 0
FAIR SHARE AGREEMENT FUND Total 1,083,700 661,020 0 476,390 0 CAPITAL PROJECTS FUND Total 5,502,480 8,288,287 5,622,000 15,874,200 1,840,260 DEBT SERVICE FUNDS
CFD 2006‐1 ELM PARK FUND
SERVICES & SUPPLIES
871‐500‐2141‐2021 OTHER SERVICES  AND SUPPLIES 136,880 0000 871‐500‐2141‐2090 PRIOR  PERIOD ADJUSTMENTS 0 224 0 0 0 SERVICES &
SUPPLIES Total 136,880 224 0 0 0
TRANSFERS OUT
871‐500‐2141‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 2,080 2,080 2,080 111,220 TRANSFERS OUT Total 0 2,080 2,080 2,080 111,220
DEBT
871‐500‐2141‐4001 PRINCIPAL 0 0 160,000 160,000 165,000 871‐500‐2141‐4010 INTEREST 181,530 177,609 176,070 176,060 169,780 871‐500‐2141‐4020 SERVICE  FEES 7,500 7,500 9,000 7,750 4,000 DEBT Total 189,030 185,109 345,070 343,810 338,780
CFD 2006‐1 ELM PARK FUND Total 325,910 187,413 347,150 345,890 450,000 CFD 2016‐1 FUND
SERVICES & SUPPLIES
872‐500‐2141‐2090 PRIOR  PERIOD ADJUSTMENTS 0 16 0 0 0
SERVICES & SUPPLIES Total 0 16 0 0 0
TRANSFERS OUT
872‐500‐2141‐5010 TRANSFERS OUT
‐GENERAL FUND 28,760 28,760 28,760 28,760 55,000
TRANSFERS OUT Total 28,760 28,760 28,760 28,760 55,000
The City of Rialto, California
328
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
DEBT
872‐500‐2141‐4020 SERVICE  FEES 5,500 5,500 6,810 5,500 5,000 DEBT Total 5,500 5,500 6,810 5,500 5,000
CFD 2016‐1 FUND Total 34,260 34,276 35,570 34,260 60,000 CFD 2019‐2 FUND
SERVICES & SUPPLIES
873‐500‐2141‐2021 OTHER SERVICES  AND SUPPLIES 0 300 0 4,234,590 0 873‐500‐2141‐2090 PRIOR  PERIOD ADJUSTMENTS 0 55 0 0 0
SERVICES & SUPPLIES Total 0 355 0 4,234,590 0
TRANSFERS OUT
873‐500‐2141‐5010 TRANSFERS OUT‐GENERAL FUND 0 0 0 0 50,000 TRANSFERS OUT Total 0 0 0 0 50,000
DEBT
873‐500‐2141‐4001 PRINCIPAL 0 0 0 216,020 25,000
873‐500‐2141‐4010 INTEREST 0 0 0 69,980 211,660
873‐500‐
2141‐4020 SERVICE  FEES 0 0 0 0 4,000
873‐500‐2141‐4030 ISSUANCE COSTS 0 213,797 0 0 0
DEBT Total 0 213,797 0 286,000 240,660
CFD 2019‐2 FUND Total 0 214,152 0 4,520,590 290,660
CFD 2022‐B FUND
SERVICES & SUPPLIES
874‐500‐2141‐2021 OTHER SERVICES  AND SUPPLIES 0 0 0 1,105,090 0 SERVICES & SUPPLIES Total 0 0 0 1,105,090 0
CFD 2022‐B FUND Total 0 0 0 1,105,090 0
CFD 87‐1 FUND
SERVICES & SUPPLIES
870‐500‐2141‐2090 PRIOR  PERIOD ADJUSTMENTS 0 30 0 0 0
SERVICES & SUPPLIES Total 0 30 0 0 0
TRANSFERS OUT
870‐500
‐2141‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 51 50 50 0
TRANSFERS OUT Total 05 15 05 0 0
DEBT
870‐500‐2141‐4020 SERVICE  FEES 0 0 12,460 0 0
DEBT Total 0 0 12,460 0 0
CFD 87‐1 FUND Total 0 81 12,510 50 0
NON PROFIT PUBLIC BLDG AUTHORITY FUND
SERVICES & SUPPLIES
520‐500‐2141‐2090 PRIOR  PERIOD ADJUSTMENTS 0 113 0 0 0 SERVICES & SUPPLIES Total 0 113 0 0 0
TRANSFERS OUT
520‐500‐2141‐5010 TRANSFERS OUT ‐ GENERAL FUND 14,420 1,141 1,140 1,140 0 TRANSFERS OUT Total 14,420 1,141 1,140 1,140 0
DEBT
520‐500‐
2141‐4001 PRINCIPAL 221,850 234,900 0 0 0
520‐500‐2141‐4010 INTEREST 13,760 4,675 0 0 0
520‐500‐2141‐4020 SERVICE  FEES 1,870 1,721 0 0 0
DEBT Total 237,480 241,295 0 0 0
NON PROFIT PUBLIC BLDG AUTHORITY FUND Total 251,900 242,550 1,140 1,140 0 OPEB FUND
SERVICES & SUPPLIES
821‐500‐0001‐2011 CONTRACT SERVICES 1,533,330 1,669,049 0 843,670 0 821‐500‐0001‐2052 INVESTMENTS  LOSS/VALUATION ADJUSTMENT (2,998,520) 5,450,018 0 (1,382,240) 0 SERVICES & SUPPLIES Total (1,465,190) 7,119,068 0 (538,570) 0 OPEB FUND Total (1,465,190) 7,119,068 0 (538,570) 0
DEBT SERVICE FUNDS Total (853,120) 7,797,539 396,370 5,468,450 800,660 ENTERPRISE FUND
AIRPORT FUND

PERSONNEL
610‐500‐7150‐1050 OTHER FRINGE
BENEFITS 10 0000
PERSONNEL Total 100000
The City of Rialto, California
329
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
SERVICES & SUPPLIES
610‐500‐7150‐2001 TELEPHONE 340 319 350 250 0
610‐500‐7150‐2002 ELECTRICITY 410 631 30 510 630
610‐500‐7150‐2004 WATER/SEWER 3,700 3,343 2,940 2,860 3,390 SERVICES & SUPPLIES Total 4,450 4,292 3,320 3,620 4,020 AIRPORT FUND Total 4,460 4,292 3,320 3,620 4,020
CEMETERY ENDOWMENT FUND
SERVICES & SUPPLIES
631‐500‐7510‐2052 INVESTMENTS  LOSS/VALUATION ADJUSTMENT 4,350 (1,373) 0 (33,490) 0 SERVICES & SUPPLIES Total 4,350 (1,373) 0 (33,490) 0
CEMETERY ENDOWMENT FUND Total 4,350 (1,373) 0 (33,490) 0 CEMETERY FUND

PERSONNEL
630‐500‐0001‐1072 OPEB EXPENSE‐GASB 75 280 (9,311) 0 0 0 630‐500‐7510‐1001 SALARIES 6,460 7,072 6,950 6,620 7,439 630‐500‐7510‐1005 SPECIAL COMPENSATION 830 756 770 730 819 630‐
500‐7510‐1020 OVERTIME 80 30 1,500 60 1,500
630‐500‐7510‐1030 RETIREMENT 940 880 870 810 997
630‐500‐7510‐1031 PERS UAL PAYMENT 1,670 1,875 2,740 2,650 0 630‐500‐7510‐1040 WORKER'S COMPENSATION 140 137 820 140 558 630‐500‐7510‐1050 OTHER FRINGE BENEFITS (650) 2,669 2,740 2,380 2,747 630‐500‐7510‐1080 LEAVE CASHOUTS 280 424 1,000 560 0
PERSONNEL Total 10,030 4,532 17,390 13,950 14,060
SERVICES & SUPPLIES
630‐500‐7510‐2002 ELECTRICITY 130 182 0 150 180
630‐500‐7510‐2004 WATER/SEWER 44,680 55,745 49,690 28,530 39,360 630‐500‐7510‐2021 OTHER SERVICES  AND SUPPLIES 8,550 11,544 15,000 6,650 15,000 630‐500‐7510‐2050 DEPRECIATION 380 382 380 0 0
630‐500‐
7510‐2080 ALLOWANCE FOR DOUBTFUL  ACCOUNTS EXPENSE 0 185 0 0 0 630‐500‐7510‐2110 FLEET  MAINT/REPLACEMENT CHGS. 230 311 1,400 0 0 630‐500‐7510‐2122 SIMONSON CENTER DEPARTMENT FEES 20 24 20 20 24 630‐500‐7510‐2125 BUILDING  MAINTENANCE 17,000 22,710 0 0 0 630‐500‐7510‐2145 LIABILITY INSURANCE 40 40 860 860 1,710 SERVICES & SUPPLIES Total 71,030 91,124 67,350 36,210 56,274

CAPITAL
630‐500‐7510‐3001 CAPITAL IMPROVEMENTS 0 0 0 348,850 0
CAPITAL Total 0 0 0 348,850 0
CEMETERY FUND Total 81,060 95,656 84,740 399,010 70,334 RIALTO UTILITY AUTHORITY ‐ ADMIN

PERSONNEL
680‐500‐7860‐1001 SALARIES 128,920 143,574 128,470 168,200 194,443 680‐500‐7860‐1005 SPECIAL COMPENSATION 15,370 15,541 14,160 16,230 18,118 680‐
500‐7860‐1010 PARTTIME 0 0 6,450 0 12,646
680‐500‐7860‐1020 OVERTIME 350 2,047 700 520 700
680‐500‐7860‐1030 RETIREMENT 18,970 18,395 16,730 20,910 26,634 680‐500‐7860‐1031 PERS UAL PAYMENT 31,270 34,876 54,410 52,600 0 680‐500‐7860‐1040 WORKERS COMPENSATION 2,640 2,699 17,860 3,850 15,532 680‐500‐7860‐1050 OTHER FRINGE BENEFITS 10,160 23,518 30,500 32,190 34,567 680‐500‐7860‐1080 LEAVE CASHOUTS 12,660 12,337 13,000 8,290 13,000 680‐500‐7960‐1001 SALARIES 116,420 139,672 128,470 168,200 194,443 680‐500‐7960‐1005 SPECIAL COMPENSATION 14,830 15,185 14,160 16,230 18,118 680‐500‐7960‐1010 PARTTIME 0 0 6,450 0 12,646
680‐500‐7960‐1020 OVERTIME 350 2,047 700 520 700
680‐500‐7960‐1030 RETIREMENT 17,550 18,041 16,730 20,910 26,634 680‐500‐
7960‐1031 PERS UAL PAYMENT 29,170 31,283 53,860 52,070 53,860 680‐500‐7960‐1040 WORKERS COMPENSATION 2,430 2,609 16,190 3,850 15,532 680‐500‐7960‐1050 OTHER FRINGE BENEFITS 7,840 22,452 30,500 32,190 34,567 680‐500‐7960‐1080 LEAVE CASHOUTS 12,030 11,978 12,000 8,290 12,000 PERSONNEL Total 420,960 496,254 561,340 605,050 684,139 SERVICES & SUPPLIES
680‐500‐2155‐2021 OTHER SERVICES  AND SUPPLIES 50 (17) 0 0 0 680‐500‐7150‐2011 CONTRACT SERVICES 0 0 (1,487,330) 0 3,612,390 680‐500‐7150‐2021 OTHER SERVICES  AND SUPPLIES 690 3,657 5,120 3,710 0 680‐500‐7150‐2022 TRAINING,  MEETINGS AND CONFERENCES 330 5,755 5,000 8,670 0 680‐500‐
7150‐2052 INVESTMENTS  LOSS/VALUATION ADJUSTMENT 88,420 806,351 0 (932,450) 0 680‐500‐7860‐2001 TELEPHONE 530 476 450 780 450
680‐500‐7860‐2010 LEGAL SERVICES 54,150 42,090 60,000 22,990 60,000 680‐500‐7860‐2011 CONTRACT SERVICES 310,780 744,517 500,000 897,580 652,560 680‐500‐7860‐2021 OTHER SERVICES  AND SUPPLIES 470 44 500 220 500 680‐500‐7860‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 0 3,000 0 5,500 The City of Rialto, California
330
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
680‐500‐7860‐2060 OTHER EXPENSE (673,840) (1,722,002) 0 0 0 680‐500‐7860‐2105 ITS 43,580 46,460 0 0 0
680‐500‐7860‐2122 SIMONSON CENTER DEPARTMENT FEES 300 318 590 350 372 680‐500‐7860‐2125 BUILDING  MAINTENANCE 43,710 48,110 0 0 0 680‐500‐7860‐2145 LIABILITY INSURANCE 0 0 18,610 18,610 31,050 680‐500‐7960‐2001 TELEPHONE 570 131 190 60 190
680‐500‐7960‐2011 CONTRACT SERVICES 174,360 133,318 285,000 263,610 387,560 680‐500‐7960‐2021 OTHER SERVICES  AND SUPPLIES 740 505 500 170 500 680‐500‐7960‐2022 TRAINING,  MEETINGS AND CONFERENCES 530 551 3,000 2,300 5,500 680‐500‐7960‐2060 OTHER EXPENSE (544,210) (697,470) 0 0 0 680‐500‐7960‐2105 ITS 43,580 46,460 0 0 0
680‐500‐
7960‐2110 FLEET  MAINT/REPLACEMENT CHGS 4,290 1,477 3,000 360 0 680‐500‐7960‐2122 SIMONSON CENTER DEPARTMENT FEES 280 311 590 350 372 680‐500‐7960‐2125 BUILDING  MAINTENANCE 29,770 33,690 0 0 0 680‐500‐7960‐2145 LIABILITY INSURANCE 0 0 16,870 16,870 30,180 SERVICES & SUPPLIES Total (420,920) (505,267) (584,910) 304,180 4,787,124 TRANSFERS OUT
680‐500‐7150‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 9,007 9,010 9,010 0 680‐500‐7860‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 0 7,880 7,880 0 680‐500‐7960‐5010 TRANSFERS OUT‐GENERAL FUND 0 0 6,680 6,680 0 TRANSFERS OUT Total 0 9,007 23,570 23,570 0
RIALTO UTILITY AUTHORITY ‐ ADMIN Total 40 (6) 0 932,800 5,471,263 WASTEWATER FUND

PERSONNEL
660‐
500‐7160‐1030 RETIREMENT 10 0000
PERSONNEL Total 100000
SERVICES & SUPPLIES
660‐500‐7150‐2011 CONTRACT SERVICES 90 (93) 0 0 0
660‐500‐7150‐2021 OTHER SERVICES  AND SUPPLIES 10 561 0 0 0 660‐500‐7150‐2022 TRAINING,  MEETINGS AND CONFERENCES 30 (25) 0 0 0 660‐500‐7150‐2050 DEPRECIATION 2,306,390 2,358,841 2,306,390 0 2,306,390 660‐500‐7860‐2002 ELECTRICITY 817,190 793,688 960,720 750,930 1,167,310 660‐500‐7860‐2003 GAS 54,530 93,294 107,420 89,260 188,520 660‐500‐7860‐2011 CONTRACT SERVICES 8,705,760 9,902,059 11,766,420 6,205,580 12,843,050 660‐500‐7860‐2021 OTHER SERVICES  AND SUPPLIES 1,144,000 2,006,479 496,210 3,061,700 525,140 660‐500‐
7860‐2024 OPERATING  LEASE PAYMENTS 1,469,150 1,469,145 1,500,000 0 1,600,000 660‐500‐7860‐2052 INVESTMENTS  LOSS/VALUATION ADJUSTMENT 31,170 340,923 0 (340,920) 0 660‐500‐7860‐2080 ALLOWANCE FOR DOUBTFUL  ACCOUNTS EXPENSE 77,060 (37,335) 0 (224,120) 0 SERVICES & SUPPLIES Total 14,605,380 16,927,537 17,137,160 9,542,430 18,630,410

CAPITAL
660‐500‐7860‐3001 CAPITAL IMPROVEMENTS (457,890) 0 0 227,100 0 CAPITAL Total (457,890) 0 0 227,100 0
DEBT
660‐500‐7860‐4001 PRINCIPAL 0 0 2,185,420 0 2,382,110
660‐500‐7860‐4010 INTEREST 10,842,590 10,677,039 10,496,590 0 10,299,890 660‐500‐7860‐4050 CAPITAL LEASE  PAYMENTS 0 0 0 9,511,500 0 DEBT Total 10,842,590 10,677,039 12,682,010 9,511,500 12,682,000 WASTEWATER FUND Total 24,990,090 27,604,576 29,819,170 19,281,030 31,312,410 WATER FUND
SERVICES & SUPPLIES
670‐500‐7150‐2011 CONTRACT SERVICES 103,200 0000
670‐500
‐7150‐2021 OTHER SERVICES  AND SUPPLIES 70 (67) 0 0 0
670‐500‐7150‐2050 DEPRECIATION 866,380 864,696 866,380 0 866,380 670‐500‐7953‐2050 DEPRECIATION 21,720 95,113 21,720 0 21,720 670‐500‐7954‐2021 OTHER SERVICES  AND SUPPLIES 167,540 251,407 100,000 59,820 87,300 670‐500‐7960‐2002 ELECTRICITY 811,680 1,348,756 981,930 825,330 1,540,930 670‐500‐7960‐2011 CONTRACT SERVICES 7,874,920 8,128,429 10,586,080 5,578,170 11,617,000 670‐500‐7960‐2021 OTHER SERVICES  AND SUPPLIES 1,923,580 1,927,193 1,955,910 1,889,090 341,790 670‐500‐7960‐2024 OPERATING  LEASE PAYMENTS 530,860 530,855 500,000 0 400,000 670‐500‐7960‐2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 0 184,785 0 (184,790) 0 670‐
500‐7960‐2080 ALLOWANCE FOR DOUBTFUL  ACCOUNTS EXPENSE 150,740 62,007 0 (344,230) 0 SERVICES & SUPPLIES Total 12,450,690 13,393,174 15,012,020 7,823,390 14,875,120

CAPITAL
670‐500‐7953‐3050 ROLLING STOCK 0 0 0 (2,500) 0
CAPITAL Total 0 0 0 (2,500) 0
DEBT
670‐500‐7960‐4001 PRINCIPAL 0 0 887,170 0 943,000
670‐500‐7960‐4010 INTEREST 2,114,780 2,065,360 2,012,840 0 1,957,000 670‐500‐7960‐4050 CAPITAL LEASE  PAYMENTS 0 0 0 2,175,000 0 DEBT Total 2,114,780 2,065,360 2,900,010 2,175,000 2,900,000 The City of Rialto, California
331
Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
WATER FUND Total 14,565,470 15,458,534 17,912,030 9,995,890 17,775,120 ENTERPRISE FUND Total 39,645,470 43,161,679 47,819,260 30,578,860 54,633,146 INTERNAL SERVICE FUNDS
BUILDING MAINTENANCE
SERVICES & SUPPLIES
770‐500‐7302‐2011 CONTRACT SERVICES 970,350 920,094 0 4,360 0 770‐500‐7302‐2021 OTHER SERVICES  AND SUPPLIES 185,500 192,543 0 150 0 770‐500‐7302‐2030 MAINTENANCE  ‐ OFFICE AND MACHI 0 262 0 0 0 SERVICES & SUPPLIES Total 1,155,850 1,112,898 0 4,510 0 BUILDING MAINTENANCE Total 1,155,850 1,112,898 0 4,510 0 FLEET MANAGEMENT
SERVICES & SUPPLIES
690‐500‐7307‐2021 OTHER SERVICES  AND SUPPLIES 18,740 26,461 0 0 0 SERVICES & SUPPLIES Total 18,740 26,461 0 0 0
FLEET MANAGEMENT Total 18,740 26,461 0 0 0
GENERAL LIABILITY FUND

PERSONNEL
730‐
500‐2148‐1001 SALARIES 17,090 15,761 22,670 20,910 23,494 730‐500‐2148‐1005 SPECIAL COMPENSATION 2,680 3,144 5,430 4,980 5,600 730‐500‐2148‐1020 OVERTIME 0 10 0 0 0
730‐500‐2148‐1030 RETIREMENT 2,370 2,147 3,130 2,850 3,464 730‐500‐2148‐1031 PERS UAL PAYMENT 4,560 13,170 9,450 9,140 0 730‐500‐2148‐1040 WORKER'S COMPENSATION 350 279 2,840 480 1,762 730‐500‐2148‐1050 OTHER FRINGE BENEFITS 4,930 8,341 7,610 6,700 7,624 730‐500‐2148‐1072 OPEB EXPENSE‐GASB 75 0 (39,199) 0 0 0 730‐500‐2148‐1080 LEAVE CASHOUTS 2,590 2,536 1,000 2,940 0 PERSONNEL Total 34,570 6,189 52,130 48,000 41,944
SERVICES & SUPPLIES
730‐500‐2148‐2010 LEGAL SERVICES 1,180,460 1,690,746 1,600,000 565,500 1,600,000 730‐
500‐2148‐2011 CONTRACT SERVICES 750,500 2,181,908 726,930 1,220,600 2,200,000 730‐500‐2148‐2021 OTHER SERVICES  AND SUPPLIES 3,361,090 1,302,207 0 130 700,000 730‐500‐2148‐2022 TRAINING,  MEETINGS AND CONFERENCES 2,930 796 75,000 209,150 75,000 730‐500‐2148‐2025 CLAIMS AND CLAIM ADMINISTRATION 0 0 3,500,000 5,105,660 3,500,000 730‐500‐2148‐2080 ALLOWANCE FOR DOUBTFUL  ACCOUNTS EXPENSE 0 (99,991) 0 0 0 730‐500‐2148‐2090 PRIOR  PERIOD ADJUSTMENTS 0 801 0 0 0 730‐500‐2148‐2122 SIMONSON CENTER DEPARTMENT FEES 60 49 70 60 72 730‐500‐2148‐2140 POSTAGE 0 0 1,000 0 0
730‐500‐
2148‐2145 LIABILITY INSURANCE CHARGES 0 0 2,960 2,960 4,600 SERVICES & SUPPLIES Total 5,295,040 5,076,517 5,905,960 7,104,060 8,079,672

CAPITAL
730‐500‐2148‐3001 CAPITAL IMPROVEMENTS 0 306,106 0 180,480 0 CAPITAL Total 0 306,106 0 180,480 0
GENERAL LIABILITY FUND Total 5,329,610 5,388,812 5,958,090 7,332,540 8,121,616 INFORMATION TECHNOLOGY SERVICES
SERVICES & SUPPLIES
780‐500‐2152‐2011 CONTRACT SERVICES 667,790 380,870 0 0 0 780‐500‐2152‐2021 OTHER SERVICES  AND SUPPLIES 161,300 51,938 0 0 0 780‐500‐2152‐2022 TRAINING,  MEETINGS AND CONFERENCES 6,700 25,787 0 0 0 780‐500‐2152‐2090 PRIOR  PERIOD ADJUSTMENTS 0 766 0 0 0 SERVICES & SUPPLIES Total 835,790 459,362 0 0 0

CAPITAL
780‐500‐
2152‐3030 OFFICE/EQUIPMENT/MACHINERY 1,331,080 0 0 1,880 0 CAPITAL Total 1,331,080 0 0 1,880 0
INFORMATION TECHNOLOGY SERVICES  Total 2,166,870 459,362 0 1,880 0 WORKERS COMPENSATION FUND

PERSONNEL
720‐500‐2145‐1001 SALARIES 17,090 15,761 22,670 20,910 23,494 720‐500‐2145‐1005 SPECIAL COMPENSATION 2,680 3,144 5,430 4,980 5,600 720‐500‐2145‐1020 OVERTIME 0 10 0 0 0
720‐500‐2145‐1030 RETIREMENT 2,370 2,147 3,130 2,800 3,464 720‐500‐2145‐1031 PERS UAL PAYMENT 4,560 0 9,450 9,140 0 720‐500‐2145‐1040 WORKERS COMPENSATION 350 279 2,840 450 1,762 720‐500‐2145‐1050 OTHER FRINGE BENEFITS 4,930 8,341 7,610 6,690 7,624 720‐500‐2145‐1072 OPEB EXPENSE‐GASB 75 0 (39,199) 0 0 0 720‐500‐
2145‐1080 LEAVE CASHOUTS 2,590 2,536 1,000 2,940 0
PERSONNEL Total 34,570 (6,981) 52,130 47,910 41,944
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Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
SERVICES & SUPPLIES
720‐500‐2145‐2010 LEGAL SERVICES 0 0 200,000 0 200,000
720‐500‐2145‐2011 CONTRACT SERVICES 667,930 742,475 750,000 383,550 800,000 720‐500‐2145‐2021 OTHER SERVICES  AND SUPPLIES 6,966,680 2,580,811 2,000,000 1,383,570 2,000,000 720‐500‐2145‐2022 TRAINING,  MEETINGS AND CONFERENCES 0 417 15,000 0 15,000 720‐500‐2145‐2090 PRIOR  PERIOD ADJUSTMENTS 0 4,984 0 0 0 720‐500‐2145‐2122 SIMONSON CENTER DEPARTMENT FEES 60 49 70 60 72 720‐500‐2145‐2145 LIABILITY INSURANCE 0 0 2,960 2,960 4,600 SERVICES & SUPPLIES Total 7,634,670 3,328,736 2,968,030 1,770,140 3,019,672 WORKERS COMPENSATION FUND Total 7,669,240 3,321,755 3,020,160 1,818,050 3,061,616 INTERNAL SERVICE FUNDS Total 16,340,310 10,309,287 8,978,250 9,156,980 11,183,232 RIALTO HOUSING

AUTHORITY
RIALTO HOUSING AUTHORITY

PERSONNEL
236‐500‐1793‐1001 SALARIES 25,900 24,138 27,740 19,030 0 236‐500‐1793‐1005 SPECIAL COMPENSATION 1,190 1,636 1,840 1,260 0 236‐500‐1793‐1020 OVERTIME 40 96 2,500 0 0
236‐500‐1793‐1030 RETIREMENT 3,320 2,897 3,380 2,250 0
236‐500‐1793‐1031 PERS UAL PAYMENT 7,140 24,400 10,900 10,540 0 236‐500‐1793‐1040 WORKER'S COMPENSATION 520 467 3,280 20 0 236‐500‐1793‐1050 OTHER FRINGE BENEFITS 3,750 5,097 7,690 3,530 0 236‐500‐1793‐1080 LEAVE CASHOUTS 0 1,492 1,500 0 0
PERSONNEL Total 41,860 60,224 58,830 36,630 0
SERVICES & SUPPLIES
236‐500‐1793‐2010 LEGAL SERVICES 2,070 9,581 10,000 2,140 10,000 236‐500‐1793‐2011 CONTRACT SERVICES 0 0 75,000 0 0
236‐500
‐1793‐2021 OTHER SERVICES  AND SUPPLIES 0 0 5,000 7,780 10,000 236‐500‐1793‐2090 PRIOR  PERIOD ADJUSTMENTS 0 909 0 0 0 236‐500‐1793‐2122 SIMONSON CENTER DEPARTMENT FEES 60 73 70 50 0 236‐500‐1793‐2145 LIABILITY INSURANCE 0 0 3,410 3,410 5,100 SERVICES & SUPPLIES Total 2,130 10,562 93,480 13,380 25,100 TRANSFERS OUT
236‐500‐1793‐5010 TRANSFERS OUT ‐ GENERAL FUND 0 2,499 2,500 2,500 0 TRANSFERS OUT Total 0 2,499 2,500 2,500 0
RIALTO HOUSING AUTHORITY Total 43,990 73,285 154,810 52,510 25,100 RIALTO HOUSING AUTHORITY Total 43,990 73,285 154,810 52,510 25,100 SUCCESSOR AGENCY OF THE FORMER RDA
RDA‐CAPITAL PROJECTS 2008 TAB SERIES A

PERSONNEL
336‐500‐1799‐1030 RETIREMENT 0 173 0 0 0
PERSONNEL Total 0 173 0 0 0
SERVICES &

SUPPLIES
336‐500‐1799‐2011 CONTRACT SERVICES 0 0 0 22,300 0
SERVICES & SUPPLIES Total 0 0 0 22,300 0
RDA‐CAPITAL PROJECTS 2008 TAB SERIES A Total 0 173 0 22,300 0 SUCCESOR AGENCY‐ADMINISTRATION ROPS

PERSONNEL
343‐500‐1740‐1001 SALARIES 3,420 23,595 16,650 4,890 19,249 343‐500‐1740‐1005 SPECIAL COMPENSATION 0 1,824 0 520 2,044 343‐500‐1740‐1010 PARTTIME 5,270 3,485 0 0 0
343‐500‐1740‐1020 OVERTIME 0 57 0 0 0
343‐500‐
1740‐1030 RETIREMENT 430 3,396 1,970 650 2,934
343‐500‐1740‐1031 PERS UAL PAYMENT 25,680 16,079 3,190 3,080 0 343‐500‐1740‐1040 WORKERS COMPENSATION 70 113 960 340 1,444 343‐500‐1740‐1050 OTHER FRINGE BENEFITS 910 7,439 2,610 640 2,266 343‐500‐1740‐1080 LEAVE CASHOUTS 0 0 300 0 0
PERSONNEL Total 35,780 55,987 25,680 10,120 27,936
SERVICES & SUPPLIES
343‐500‐1740‐2002 ELECTRICITY 4,120 5,563 5,250 4,060 5,510 343‐500‐1740‐2004 WATER/SEWER 11,860 5,147 4,700 4,150 6,230 343‐500‐1740‐2010 LEGAL SERVICES 0 0 25,000 0 30,000
343‐500‐1740‐2011 CONTRACT SERVICES 46,020 184,816 177,650 0 0 343‐500‐1740‐2021 OTHER  SERVICES AND SUPPLIES 170 1,157 4,800 7,890 8,000 343‐500‐
1740‐2050 DEPRECIATION 7,790 7,786 7,790 0 0
343‐500‐1740‐2051 LAND FOR  RESALE‐LOSS/VALUATION ADJUST (274,040) 0000 343‐500‐1740‐2052 INVESTMENTS  LOSS/VALUATION ADJUSTMENT 0 (6) 0 0 0 343‐500‐1740‐2080 ALLOWANCE FOR DOUBTFUL  ACCOUNTS EXPENSE 580 (19,971) 0 0 0 The City of Rialto, California
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Annual Budget FY 2023-24
Actual Actual Revised Budget YTD  Actuals Projected Budget Account Number Expenditure Detail 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023‐2024
Expenditure Detail
343‐500‐1740‐2105 ITS 8,000 8,000 0 0 0
343‐500‐1740‐2122 SIMONSON CENTER DEPARTMENT FEES 0 55 20 10 24 343‐500‐1740‐2125 BUILDING  MAINTENANCE 10,500 10,500 0 0 0 343‐500‐1740‐2140 POSTAGE 520 0000
343‐500‐1740‐2145 LIABILITY INSURANCE 950 950 1,000 1,000 5,740 SERVICES & SUPPLIES Total (183,530) 203,997 226,210 17,110 55,504 TRANSFERS OUT
343‐500‐1740‐5010 TRANSFERS OUT‐GENERAL FUND 0 0 141,340 0 0 343‐500‐1740‐5520 TRANSFERS OUT ‐ FUND 520 184,850 184,850 0 0 0 TRANSFERS OUT Total 184,850 184,850 141,340 0 0
DEBT
343‐500‐1740‐4001 PRINCIPAL 0 0 4,510,000 4,510,000 4,750,000 343‐500‐1740‐4010 INTEREST 6,049,280 5,859,971 6,243,080 6,243,070 5,995,610 343‐500‐1740‐4020 SERVICE FEES 21,330 17,639 21,000 18,180 16,130 DEBT
Total 6,070,610 5,877,610 10,774,080 10,771,250 10,761,740 SUCCESOR AGENCY‐ADMINISTRATION ROPS Total 6,107,710 6,322,444 11,167,310 10,798,480 10,845,180 SUCCESSOR AGENCY OF THE FORMER RDA Total 6,107,710 6,322,617 11,167,310 10,820,780 10,845,180 Grand Total 88,662,110 115,967,138 89,496,470 95,081,010 98,604,648 TOTAL EXPENDITURES ALL FUNDS 185,971,958            293,421,140            220,143,860            204,646,450            229,886,612 The City of Rialto, California
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Annual Budget FY 2023-24
• CAPITAL IMPROVEMENT PROJECTS DETAIL
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Annual Budget FY 2023-24

CITY OF RIALTO

BUDGET JUSTIFICATIONS
FISCAL YEAR 2023-2024
300 CAPITAL

PROJECTS FUND
300-500-4295-3050 ROLLING STOCK
New fleet for Code Enforcement Officers 200,000.00 1
300-500-4295-4050 CAPITAL LEASE PAYMENTS
Six months of lease payments for 4 trucks. 18,000.00 1 Down payment for new lease for 4 trucks 23,000.00 2
300-500-5150-3050 ROLLING STOCK
Second year lease payment for two new engines. Total Amount for purchase is 1,623,000 million.
338,000.00 1
300-500-5150-4050 CAPITAL LEASE PAYMENTS
Annual lease payment for new training tower. Lease is $150,000 per year X 10 years @

3.44% interest.
150,000.00 1
300-500-5173-4005
LEASE
First Installment payment of a 5 year Lease Purchase of 2 Ford trucks for Fire Prevention needed to inspect construction sites.

Carry forward.
32,000.00 1
300-500-6281-3030 OFFICE/EQUIPMENT/MACHINERY
Forklift for property. 25,000.00 1
300-500-7305-2011 CONTRACT SERVICES
Pothole Repair 1,000,000.00 1
300-500-8344-3030 OFFICE/EQUIPMENT/MACHINERY
1 New Pool Heater.The current heater keeps breaking down 45,000.00 300-500-8351-3050 ROLLING STOCK
City's 10% grant match for the purchase of 1 ADA van for the second yaear of the Omni Grant.
9,260.00 1
The City of Rialto, California 331 Annual Budget FY 2023-24 The City of Rialto, California
336
Annual Budget FY 2023-24
• GOVERNMENT SPENDING LIMIT (PROPOSITION 4)
• BUDGETARY & DEBT MANAGEMENT PRACTICES
• DESCRIPTION OF FUND TYPES
• GLOSSARY OF TERMS
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The fully burdened rate study is built upon the methodologies first presented in the Full Cost Allocation Plan and Comprehensive User Fee Study prepared by MuniFinancial in April 2005.

In the MuniFinancial 2005 studies, cost data was used from the Fiscal Year 2004- 05 budget.

Cost allocation worksheets were developed for each of the identified departments, and a methodology using the number of full -time employees, budgets and other allocation methodologies were developed. The study was updated in Fiscal Year 2020-21 incorporating the Class and Compensation Studies performed in 2006, 2008 and 2010, the enhanced benefits packages provided to both the Public Safety and non-Public Safety sectors in 2010, as well as any positions that were added or reclassified since the prior study.

The Cost Allocation Plan (CAP) study is the basis for charging the city’s central administration function costs fairly and equitably to all departments and funds. The Fully Burdened Rate (FBR) study uses the CAP and the current budget to determine the fully burdened cost for a full-time employee to establish billable labor rates. Furthermore, the fully burdened hourly r
ates calculations are used to set rates and update fee schedules.

The CAP and FBR studies are incorporated into the budget (FY2023/2024 ) cycle in order
to capture the latest allocations and costs. The fully burdened rates established do not include costs for PERS unfunded liability.

METHODOLOGY
A fully bur
dened cost allocation model is designed to allocate the various costs necessary to support an employee in the performance of their respective duties. As such, costs are assigned to one of three "buckets". These buckets include Direct Costs, Indirect Costs and Central Allocations.

A Direct Cost is a cost that may be allocated to a program or project as a direct cost of that program. In this Study, all labor costs which are directly related to providing a service to the community, such as p olice patrols and fire suppression are identified as a direct cost. This service as the pool of costs over which all other indirect costs are subsequently allocated.

An Indirect Cost are those interdepartmental costs that are necessary to support the employee within the Department. In this study, these costs were segregated between Administrative Personnel and Supplies and Services. This allowed the cost of department management staff to be allocated separately over the direct labor costs of the various divisions. This methodology also allows the calculation of a fully burdened hourly rate for the Administration for each department by only applying the Supplies and Services portion to their labor costs. This Budgetary and Debt Management Practices
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Annual Budget FY 2023-24
creates the ability to determine fully burdened hourly costs for each position, while preventing a double allocation of overhead to administrative costs for department heads and senior staff.

Central Allocation Costs are the general overhead costs derived from functional areas necessary to support the line departments such as Police, Fire and Public Works. These Central Allocation Costs would include the costs associated with departments such as the City M
anager, Payroll, Agenda Preparation, Human Resources, and other functions that are necessary to support each of the line functions. A separate Central Allocation Cost Plan that is linked to this study through the Central Allocation Study was also pr epared as
part of this update.

Indirect costs are calculat
ed by taking all of the direct co sts for each d epartment, and determining what percentage the overhead costs are for that Department. For example, the study identified fourteen divisions within the Police Department which were line personnel providing direct services to the community. The total labor for these fourteen divisions is the basis for the Direct Costs, while the Indirect Cost and Central Allocation Cost for that respective department are allocated over this pool in order to establish the percentage of the total Indirect and Central Allocation costs to be applied to "mark -up" the direct labor rates in order to fully burdened the costs.

This updated study provides greater detail than was first presented in the Willdan/MuniFinancial 2004- 2005 study. It refined and elaborated on the cost allocation process within each department while adding several additional departments to the study model. Primarily, the MuniFinancial Study allocated specific costs such as Capital Expense, Debt Service and Supplies and Services to the cost allocation model. These costs were reviewed and it was determined that certain expenses such as Capital Expense, Debt Services and certain outside services categorized under Supplies and Services were not necessarily indirect costs that were truly allocable to the functions of city government. Specifically, each cost was assessed to determine whether it was an on- going expense directly related to supporting an employee, or whether the cost was more directly allocable to the operation and maintenance of a function area. For example, the total costs of water and utilities were excluded within the calculations for Public Works, Parks Maintenance on the determination that these costs were independent of the costs necessary to support the actual employee performing the work. In other words, the amount of water used in city parks is a factor of the park itself, and do not affect the employee's capacity to provide services.

Similarly, the Capital Expense and Debt Service costs were reviewed and determinations made of whether these costs were necessary to support the employee's position. Tests that were used to determine whether a cost center should be included or excluded was whether the cost was a one- time allocation for the purchase of vehicles or equipment, or whether the cost was on -going and continuously necessary to support the employee position. This Budgetary and Debt Management Practices
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Annual Budget FY 2023-24
methodology reduced the overhead costs to those which are needed to support the employee in performance of their position.

To allow for additional determinations relating to costs, "switches" were created within each worksheet to allow staff to "turn on or off" these cost centers in the event that it was desirable to include or exclude these costs. These switches may be useful in calculating hourly rates for grants and other programs where adding these costs may be allowable.

In all cases, the study methodology relied on the State of California, Department of Finance “Mandated Cost Manual For Local Governments" dated July 1, 2011 and the latest versi on of the Office of Management and Budget Circular A -87 for guidance in determining how to treat various costs. In most cases, the most conservative cost allocation model which minimized the inclusion of costs that may not be allocable was used in this study. By the use of optional switches, this tool provides the City with the ability to make "what if" decisions relating to the inclusion of costs to determine what effect the inclusion or exclusion of a cost line item will make in the fully burdened hourly rate for each employee.

Finally, it is appropriate to point out that identical labor positions will have different hourly rates due to which department they are assigned to. This is based on the various overhead costs associated with each department which results in a variable fully burdened hourly rate for each position. Therefore, an Executive Assistant position may have several different Fully Burdened Hourly Rates for that position throughout the City, depending on which department that positions is assigned. However, only the fully burdened rate for the primary department will be utilize as that position’s rate.

Budgetary and Debt Management Practices
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Annual Budget FY 2023-24
To comply with the CSMFO and GFOA recognition criteria the budget document must include a description of the budget review
and debt management process. Below are descriptions of the budget review process, the General Fund reserve review process, the Cost Allocation Plan (CAP) methodology, debt manageme
nt procedures, and how the Capital Improvement Plan
(CIP) correlates with the budget process.

BUDGETARY ACCOUNTING
Guiding principles and policies for the budget preparation includ e ensuring the budget is structur
ally balanced ( i.e., ongoing expe nditures are funded by ongoing revenue sources), estimates and appropriations are conservative, and the City target a 3 0% General Fund reserve.

Once
approved by the City Council, the annual budget provides the parameters for the general operation of the City. It incl
udes anticipated expenditures and the expected means to finance them.

BUDGETARY PROCESS
The budget process begins in March when budget instructions and timelines are sent to all the departments. The Finance d
epartment has staff liaison relationships with each department to help establish projected revenues and expenditures, and to facilitate working within the timetable established to kee
p the budget process on track.

Request for staffing changes is required by Mid-M arch. They are reviewed by the Finance Director
& City Manager. The approved changes are included in the authorized position listing to calculate the department personnel cost.

Revenue and expenditure d
etails
are submitted by the end of March through input into the accounting budget program. R
eview by department heads is required before submittal to Finance.

The Finance department r
eviews the departmental submittals and finalizes the budget input to ensure that the numbers fall within the guidelines of authorized positions, various internal allocations, Internal Serv
ice Fund allocations, debt service costs, and overall reasonableness.

Final review and approval of the budget
with the departments is conducted by the
City Manager and the Finance Director prior to workshops with the City Council during the budget process. Questions are addressed and answered prior to the presentation of the final budget for Council adoption, which is typically at the second Council meeting in June.

The City Council may amend the budget at any time during the year.

The City Manager may authorize a budget transfer between line items and programs if the total budget does not exceed the amount approved by the City Council. Budgetary changes
Budgetary and Debt Management Practices
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Annual Budget FY 2023-24
between funds r equire City C ouncil appr oval and all i ncreases i n appropriations m ust be accompanied by a funding source.

REVENUES
Revenue Projections are essential to preparing a credible budget proposal and are the basis for expenditures. Revenue projections are determined using historical trends along with projections based on new development, upcoming changes in population and the economic condition of the area.

CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Progr
am (CIP) is a five-year report documenting both expenditures and funding sources related to capital projects. Most projects are funded by grants or restricted sources. Each year the five -year plan is reviewed. Projects may change or be re- prioritized due to a variety of factors, including increasing construction costs or changing priorities.

Capital projects are included in each Fund’s operating budget. For instance, a capital improvement project related to the Wastewater Plant can be found in the Wastewater Enterprise Fund operating budget.

COST ALLOCATION
A Cost Allocation Plan (CAP) is a tool used for financial and budgetary decision making. The CAP is used to identify indirect costs incurred by the City in administering and providing support services to special projects, funds, and contracts. The City of Rialto uses the CAP to determine the level of costs charged to other funds to reimburse the General Fund for indirect costs incurred.

When allocating the CAP to special projects, the City of Rialto refers to the Circular published by the Federal Government’s Office of Management and Budget (OMB) A -87 Cost Allocation Plan for guidance. This Circular describes five different methods for allocating costs and establishes the principles and standards for determining costs applicable to Federal funded grant projects.

The double step-down method, chosen by the City, is the most accurate and equitable method described in this Circular. The double step-down method derives its name since it utilizes two steps or iterations to finalize its conclusions.

In the first step, Central Services Departments, such as the City Council, City Manager,
City Clerk, City Attorney, City Treasurer, Human Resources, Finance, Non-D epartmental and Depreciation, allocate indirec
t costs with no restrictions to both Central Services
Departments and Operating Departments. The second step, known as the ‘close out’ step, allocates indirect
Budgetary and Debt Management Practices
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Annual Budget FY 2023-24
costs from the Central Services Departments to Central Services Departments below them on a hierarchical list and to the Operating Departments. Once the ‘close out’ step has been completed, all Central Services costs have been passed to Operating Departments.

Thes
e indirect costs are called overhead or Administrative and General expenses.

DEBT

MANAGEMENT
The C
ity policy is to maintain fiscal responsibility in long term debt. To secure General Fund long-term financing a feasibility analysis would be prepared to assess the impact of debt service on current and future operations. This would include an analysis on the reliability of existing revenues to support new debt service.

When s
eeking debt financing, the City may utilize competitive bids or negotiated financing after considering market volatility, the use of an unusual or complex financing, or security structures.

The City currently seeks the highest investment grade ratings available on any direct debt by pursuing credit enhancements, such as, letters of credit or insurance when necessary or applicable for marketing purposes, availability, and cost-effectiveness.

The C
ity annually monitors all forms of debt in conjunction with the budget process. This ensures compliance with bond covenants and ensures adherence to Federal arbitrage regulations.

The C
ity maintains good communications with all bond rating agencies regarding its financial condition through full disclosure of its financial reports.

Budgetary and Debt Management Practices
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Annual Budget FY 2023-24
Fund Descriptions

GOVERNMENTAL FUND TYPES

GENERAL FUND
Fund 010: General Fund - This is the general operating fund of the City. All general tax receipts and fee revenue not allocated by law, Council policy or contractual agreement to other funds are accounted for in the General Fund. General Fund expenditures include operations traditio nally associated with activities that are not required to be accounted for or paid by another fund.

SPECIAL REVENUE FUNDS
Special Revenue Funds account for revenues derived from specific sources that are required by law or administrative regulation to be accounted for in a separate fund. Funds included are:

Fund 200 -201: Measure I Funds – To account for revenues and expenditures of money received from San Bernardino Associated Government (SANBAG) of a voter approved sales tax override allocated to cities within the County on a population basis. These funds are used for maintenance and construction of City streets.

Fund 202 -203: Gas Tax Fund – To account for revenues and expenditures of money received from the State Gas Tax allocation. These funds are used for maintenance and construction of City streets.

Fund 204: Transportation Development Act Fund – To account for revenues received under the Transportation Development Act. These funds are used for improvements to City streets.

Fund 205: Fire Grant Fund – To account for monies received and expended by the Fire Department for various Grants.

Fund 207: Traffic Safety Prop.1B Fund – Accounts for revenues received under the Traffic Safety Proposition 1B. These funds are used for improvements to City streets.

Fund 209: Fire Ground Emergency Transportation Fund – To account for Ground Emergency Medical Transportation revenues and expenditures used to support the Fire Department Emergency Medical Services program capital needs.

Fund 210: Park Development Fund – To account for development fees collected and used for the acquisition of parklands and the construction of new and expansions of park facilities.

Fund 211: PEG Fund – To account for the Public, Educational, or Governmental access franchise fee activity.

Fund 212: Waste Management Fund – To account for monies received and expended by the City to meet the State mandate to reduce solid waste generated within the City.

Fund 213: Local Law Enforcement Block Grant – To account for monies received and expended by the City as a participant in the Federal Local Law Enforcement Block Grant program.

Fund 214: Citizens Option for Public Safety – To account for revenues and expenditures associated with the City’s front line municipal police services and to include juvenile justice programs. The revenue source for this fund is a special allocation of grant monies from the State of California in accordance with AB3229 and AB1913.

Fund 216: Asset Forfeiture Set Aside Fund – This fund is used to account for revenues and expenditures associated with law enforcement drug and gang prevention. Revenues for the fund are derived from the assets seized by law enforcement and determined to be forfeited by the courts.

Fund 217: Fire Development Fund – To account for development fees collected and used to acquire fire safety equipment and build new facilities.

Fund 218: Police Development Fund – To account for development fees collected and used for police equipment facilities and the hiring and training of new police officers needed to serve new development.

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Fund Descriptions
Fund 219: Asset Forfeiture Fund – To account for the revenues and expenditures associated with law enforcement drug and gang prevention. Revenues are derived from the sale of assets seized by law enforcement.

Fund 220: Open Space Development Fund – To account for development fees collected and used for the acquisition of land and the turfing of new parks to provide open space for the City.

Fund 221: Office of Traffic Safety Fund – Accounts for revenues received under the office of traffic safety. These funds are used to reduce the number of fatal, injury, and DUI related collisions occurring in the community.

Fund 222: Transportation Enhancement Fund – To account for monies received and expended by the City as a participant in federal Transportation Enhancement Grants for City infrastructure and capital improvements.

Fund 223: Major Grant Capital Fund – To account for monies received and expended by the City as a participant in Federal and State and other local grants for City infrastructure and capital improvements.

Fund 224,225,490: Street Lighting and Landscape Maintenance Funds – To account for the revenues and expenditures associated with the maintenance of City-owned street lights, parkways and medians. Benefiting property owners are assessed their proportional share of costs for maintaining these facilities, parkways, and medians.

Fund 226: South Coast Air Quality Management District (SCAQMD) Fund – To account for the revenues a nd expenditures associated with the City’s employee trip reduction (ride share) plan and incentive program. The revenue source for this fund is a special allocation of motor vehicle registration fees in accordance with AB 2766.

Fund 230: Drainage Development Fund – To account for development fees collected and used for the installation of storm drains and flood control facilities.

Fund 233: Neighborhood Stabilization Program – To account for monies received and expended by the City as a participant in the Housing and Economic Recovery Act of 2008.

Fund 234: Community Development Block Grant Fund – To account for monies received and expended by the City as a participant in the Federal Community Development Block Grant Housing Program.

Fund 236: Rialto Housing Authority Fund – To account for various housing programs, which include, acquisitions of residential properties, rehabilitations, management of residential units, and exercise of condemnation powers. In addition, the Authority serves as the Housing Successor Fund.

Fund 239:Neighborhood Stabilization Program 3 Fund – To account for monies received by the City as participant in the Neighborhood Stabilization Program 3 (NSP3), which was created by Title XII of the American Recovery and Reinvestment Act of 2009 (ARRA). This program is funded by the Federal Department of Housing & Urban Development (HUD).

Fund 241:Neighborhood Stabilization Program Income – To account for monies received and expended by the City as a participant in the Housing and Economic Recovery Act of 2008.

Fund 244:Neighborhood Stabilization Program 3 Program Income – To account for monies received by the City as participant in the Neighborhood Stabilization Program 3 (NSP3), which was created by Title XII of the American Recovery and Reinvestment Act of 2009 (ARRA). This program is funded by th e Federal Department of Housing & Urban Development (HUD).

Fund 245: PERS Property Tax Fund – To account for a voter approved property tax levy used to pay the City’s employee retirement costs.

Fund 246: Development Services Housing - To account for City of Rialto's housing improvement or ownership programs for low to moderate income households. The funds may include grants or funding resources received from other government agencies to implement such programs.

Fund 247: Police Grant Fund - To account for monies received and expended by the Police Department for various Grants.

Fund 250 : Traffic Development Fund – Accounts for development fees collected and used for street and traffic control improvements.

Fund 255 : Street Median Development Fund – Accounts for development fees collected and used for street median improvements.

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Fund Descriptions

Fund 270: General Facilities Development Fund – To account for development fees collected and used for general municipal buildings and equipment needed to serve new development within the City.

Fund 275 : Library Facilities Development Fund – To account for development fees collected and used for acquisition, expansion and construction of library facilities.

Fund 282: Business Improvement District Fund – To account for the collection of specialty property assessment taxes in the downtown business improvement district. The use of these funds is managed by the Downtown Rialto Business Improvement District Association (BIDA).

DEBT SERVICE FUNDS

Debt Service Funds account for the payment of principal and interest on general long -term debt of the City. Funds included are:

Fund 520: Non Profit Public Building Authority – To accumulate funds for the payment of principal and interest on the 1997 Refunding Certificates of Participation.

Fund 821: OPEB Trust - To account for the activities of the City’s plan for post-retirement medical benefits.

Fund 870: Community Facilities District 87-1 Fund – To account for the City’s fiduciary capacity as custodian for the collection of special taxes for the CFD 87-1 and the retirement of limited tax obligation bonds.

Fund 871: CFD 2006-1 Elm Park Fund – The City acts as a custodian for collection of special taxes for the Community Facility District 2006-1. The special tax is used for retirement of limited obligation bonds. The City acts in a fiduciary capacity as custodian for any monies available in this fund.

Fund 872: CFD 2016-1 Public Services Fund – The special tax is used to recover the cost of new residential development.

CAPITAL PROJECTS FUNDS

Capital Projects Funds are used to account for the acquisition or constructio n of major capital facilities. Capital project appropriations are for the life of the project. Funds included are:

Fund 300: Capital Projects Fund (Public Works) - This fund is used to account for grant and other one -time income received to fund expenditures related to city infrastructure and development improvements.

Fund 301: Fair Share Agreement Fund – Accounts for income received to fund expenditures related to City infrastructure and development improvements.

Fund 302: 2005 TABS – To account for the proceeds of the 2005 TABS and the expenditure of such funds for improvement, reconstruction and redevelopment projects within the specified boundaries of the Rialto Redevelopment Agency as a result of the Bond Proceeds Expenditure Agreement between the City and the Agency.

Fund 303: 2008 TABS – To account for the proceeds of the 2008 TABS and the expenditure of such funds for improvement, reconstruction and redevelopment projects within the specified boundaries of the Rialto Redevelopment Agency as a result of the Bond Proceeds Expenditure Agreement between the City and the Agency.

PROPRIETARY FUND TYPES

ENTERPRISE FUNDS

Enterprise Funds account for City operations that are financed and operated in a manner similar to private business enterprises where the costs of providing goods or services to the general public are financed primarily through user charges.

Funds included are:

Fund 610: Airport Fund – All activities necessary to provide operations and maintenance of the City’s airport are accounted for in this fund, including administration, operations, maintenance, capital improvement and depreciation.

Fund 630: Cemetery Fund – All activities necessary to provide the operations and maintenance of the City’s cemeter y are accounted for in this fund, including administration, operations, maintenance, capital improvements and depreciation.

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Fund Descriptions
Fund 631: Cemetery Endowment Fund – All endowment funds collected to provide the future operations and maintenance of the City’s cemetery are accounted for in this fund.

Fund 660: Wastewater Fund – All activities necessary to provide wastewater services and sewage treatment to the residents of the City are accounted for in this fund, including operations, maintenance, capital improvements and depreciation.

Fund 670: Water Fund – All activities necessary to provide for the operations of the City’s water utility are accounted for in this fund, including administration, operations, maintenance, capital improvements and depreciation.

Fund 680:Utility Services Fund – All activities necessary to provide for the remaining City operations of water and wastewater activities not included to the Concession Agreement are accounted for in this fund, including administration, operations, maintenance, capital improvements and depreciation.

INTERNAL SERVICE FUNDS
Internal Service Funds account for goods and services provided by one City department to other City departments or agencies.

Funds included are:

Fund 720: Workers’ Compensation Fund – Accounts for the City’s self-insured workers’ compensation claims program.

Fund 730: General Liability Fund – Accounts for the City’s self-insured general liability program.

AGENCY FUNDS
Fiduciary Funds, comprised only of Agency Funds, are used to account for assets held by the City as an agent for other governmental units, private organizations or individuals. Funds included are:

Fund 343: Redevelopment Successor Agency Fund – To accoun t for the City’s fiduciary capacity during the dissolution process and the wind down of the former Redevelopment Agency.

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Glossary of Terms
The Rialto Budget Document contains a number of terms used in a manner unique to public finance. These terms are included in the following glossary.

ACCOMPLISHMENT: Successful achievements of tasks performed by each department of the City.

APPROPRIATION: An authorization by the City Council to make expenditures and to incur obligations for a specific purpose. An appropriation is usually limited in amount as to the time when it may be expended.

APPROPRIATION RESOLUTION: The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources.

ASSE
SSED VALUATION: A value that is established for real property for use as a basis for levying property taxes.

ASSESSMENTS: Charges made to parties for actual services or benefits received.

AUDIT: A financial audit is a review of the accounting system and financial information to determine how government funds were recorded, spent and whether expenditures were in compliance with the legislative body’s appropriation.

BOND: A Municipal Bond is a written promise from a government to repay a sum of money on a specific date at a specified interest rate. Bonds are most frequently used to finance large capital projects and infrastructure improvements, such as buildings, streets, and bridges.

BUDGET: A plan of financial operation listing an estimate of proposed appropriations and the proposed means of financing them for a particular time period. The budget is “proposed” until it has been approved by the City Council at which time it is “adopted”.

BUDGET ADJUSTMENT: A procedure to revise a budget appropriation.

BUDGET CALENDAR: The financial plan report, reviewed and approved by the City Manager.

BUDGET MEMO: The opening section of the budget which provides the City Council and the public with a general summary of the most important aspects of the budget and changes from the previous fiscal year.

CAPITAL IMPROVEMENT PROGRAM:

The program responsible for the maintenance of and the construction of public facilities,
infrastructures and assets as need demands.

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Glossary of Terms
CONTINGENCIES: Funds set aside by the City for emergencies and economic uncertainties.

DEBT SERVICE: The City’s obligation to pa y the principal and interest of all bonds and other debt instruments according to a predetermined payment schedule.

DEPARTMENT: A major administra tive functi on of the City which indicates overall management responsibility for an operation or a group of related operations within a functional area.

DISBURSEMENT: Payment for goods and services in cash or by check.

ENCUMBRANCE: The commitment of appropriated funds to purchase goods which have not yet been received, or services that have yet to be rendered.

ENDOWMENT: The cemetery endowment is designed to ensure that income will always be available for the future and continued maintenance and upkeep of the cemetery, even when all the interment spaces are sold.

EXPENDITURE/EXPENSE: The term, expenditure, refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expenditure is actually paid. This term applies to Governmental Funds. The term expense is used for Enterprise and Internal Service Funds. Encumbrances are to reserve funds to be expended; they are not expenditures.

FINANCIAL PLAN: A parent document f or the budget which establishes management policies, goals and objectives for all programs within the government.

FISCAL YEAR: The beginning and ending period for recording financial transactions. The City of Rialto has specified July 1 to June 30 as its fiscal year.

FIXED ASSETS: Assets of long -term cha racter such as land, buildings, machinery, furniture and other equipment.

FUNCTION: A group of related programs crossing organization (departmental) boundaries and aimed at accomplishing a broad goal or a major service.

FUND: An accounting entity that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are: general fund, special revenue funds, capital project funds, agency funds, enterprise funds, and internal service funds.

FUND BALANCE: Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. This term applies to governmental funds only.

GOAL: A statement of broad direction, purpose or intent.

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Glossary of Terms
GRANT: Contributions of gifts of cash or other assets from another governmental entity to be used or expended for a specific purpose, activ ity, or facility. An example is the Community Development Block Grant allocated by the Federal Government.

INVESTMENT INCOME: Revenue received as in terest from investment of funds not currently required to maintain current operation.

LINE-ITEM BUDGET: A budget that lists eac h expenditure category (salary, materials, telephone service, travel, etc.) separately, along with the dollar amount budgeted for each specified category. Line i tem budgets are produced and used internally for budgetary control purposes only.

OPERATING BU DGET: The portion of th e budget that pertains to daily operations providing basic governmental services. The operating budget contains appropriations for such expenditures as pers onnel, supplies, materials, and capital assets required to maintain service levels.

PROGRAM: Group activities, oper ations, or organizational units directed to attaining specific purposes or objectives.

PROJECTS: A specific activity, service, or objective within a program.

REDEVELOPMENT SUCCESSOR AGENCY: The Redevelopment Successor Agency was formed to account for the City’s fiduciary capacity during the dissolution process and the wind down of the former Redevelopment Agency.

RESERVE: An account used to indicate that a portion of a fund’ s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation.

RETAINED EARNINGS: The accumulated earnings of an Enterprise or Internal Service Fund which have been retained in the fund and which are not reserved for any spe cific purpose.

REVENUE: Funds that the government receives as income such as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income.

RIALTO UTILITY AUTHORITY: The Rialto Utility Authority was formed to provide for the lease, ownership, operation, maintenance, construction and financing of the Water and Wastewater Utility systems and any other utility system or service.

RISK MANAGEMENT: An organized attempt to prote ct a government’s assets against accidental loss in the most economical manner.

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Glossary of Terms
SUBVENTIONS: That portion of revenue s collected by other government agencies on behalf of the City.

TRANSIENT OCCUPANCY TAX: A city tax on hotel room rentals often called the “Bed Tax”.

UTILITY USERS TAX: The utility users tax wa s originally passed by majority vote on June 3, 2003 and reaffirmed by voters on November 6, 2007 a nd on March 5, 2013 for another five years. This tax will sunset in June 30, 2018. The tax is imposed on all utilities (i.e. electric, gas, water, sewer, cable, and cell phone) at 8%. The revenues are used to assist the City in improving public safety and general governmental services to the community.

WORKING CAPITAL: Working Capital comprises the total net current assets of the City minus its current liabilities. Current assets are cash and assets that can be converted to cash within one year or a normal operating cycle; current liabilities are monies owed that are due within one year. Working Capital is simply the amount of money that the City has available for use.

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Annual Budget FY 2023-24