FINAL V.2-FY24 Proposed Budget Book.pdf - Document for Kinkos.pdf — Rialto City Council, September 12, 2023 (part 2 of 2)

TRANSPORTATION DEVELOPMENT FUND

REVENUE FROM OTHER AGENCIES
204-400-7326-7536 STATE GRANT FUNDING 361,020 - 1,433,948 226,000 - REVENUE FROM OTHER AGENCIES Total 361,020 - 1,433,948 226,000 -

USE OF MONEY & PROPERTY
204-400-7305-7401 INVESTMENT INCOME - - 200 - - USE OF MONEY & PROPERTY Total - - 200 - - TRANSPORTATION DEVELOPMENT FUND Total 361,020 - 1,434,148 226,000 -

FIRE GRANTS FUND

REVENUE FROM OTHER AGENCIES
205-400-5185-7514 HOMELAND SECURITY GRANT 21,800 - - - - 205-400-5186-7514 OFFICE OF EMERGENCY SERVICES - - - 400,000 - REVENUE FROM OTHER AGENCIES Total 21,800 - - 400,000 - City of Rialto
Budget Year 2023-2024
Revenue Detail
The City of Rialto, California
323
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail

USE OF MONEY & PROPERTY
205-400-0001-7401 INVESTMENT INCOME - - 5,280 - - USE OF MONEY & PROPERTY Total - - 5,280 - - FIRE GRANTS FUND Total 21,800 - 5,280 400,000 - TRAFFIC SAFETY PROP. 1B(STATE BOND)

USE OF MONEY & PROPERTY
207-400-4317-7401 INVESTMENT INCOME - 1 10 6 - USE OF MONEY & PROPERTY Total - 1 10 6 - TRAFFIC SAFETY PROP. 1B(STATE BOND) Total - 1 10 6 -

GROUND EMERGENCY MEDICAL TRANSPORT

REVENUE FROM OTHER AGENCIES
209-400-5175-7539 STATE LOCAL ASSISTANCE 2,833,520 1,355,656 - 2,970,698 500,000 REVENUE FROM OTHER AGENCIES Total 2,833,520 1,355,656 - 2,970,698 500,000 GROUND EMERGENCY MEDICAL TRANSPORT Total 2,833,520 1,355,656 - 2,970,698 500,000

PARK DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
210-400-4760-7639 PARK DEVELOPMENT FEES 730,430 772,854 350,000 456,839 400,000 CHARGES FOR CURRENT SERVICES Total 730,430 772,854 350,000 456,839 400,000

OTHER REVENUE
210-400-4760-7799 MISCELLANEOUS REVENUE - 0 - - - OTHER REVENUE Total - 0 - - -

TRANSFERS IN
210-400-4750-
9010 TRANSFERS-GENERAL FUND - 5,129,319 - - - 210-400-4760-9010 TRANSFERS-GENERAL FUND - - - 1,477,271 - TRANSFERS IN Total - 5,129,319 - 1,477,271 -

USE OF MONEY & PROPERTY
210-400-4760-7401 INVESTMENT INCOME 51,900 17,936 347,540 138,921 139,460 USE OF MONEY & PROPERTY Total 51,900 17,936 347,540 138,921 139,460 PARK DEVELOPMENT FUND Total 782,330 5,920,109 697,540 2,073,031 539,460

PEG FUNDING

OTHER REVENUE
211-400-3160-7791 PEG
ACCESS FUNDING 49,780 122,133 11,500 86,922 80,000 OTHER REVENUE Total 49,780 122,133 11,500 86,922 80,000

USE OF MONEY & PROPERTY
211-400-3160-7401 INVESTMENT INCOME 2,110 793 7,470 5,418 3,500 USE OF MONEY & PROPERTY Total 2,110 793 7,470 5,418 3,500 PEG FUNDING Total 51,890 122,926 18,970 92,339 83,500

WASTE MANAGEMENT FUND

OTHER REVENUE
212-400-7040-7799 MISCELLANEOUS REVENUE 13,620 19,313 14,000 22,221 16,000 212-400-7040-7910 LIENS 500 - - 470 300 212-400-
7150-7910 LIENS - 290 - - - OTHER REVENUE Total 14,120 19,603 14,000 22,691 16,300

REVENUE FROM OTHER AGENCIES
212-400-7040-7544 AB 939 RECYCLING - 411,787 525,000 501,450 453,370 212-400-7041-7542 HOUSEHOLD HAZARDOUS WASTE FEE - 428,858 540,000 519,774 576,550 212-400-7150-7542 HOUSEHOLD HAZARDOUS WASTE FEE 524,660 126,822 - - - 212-400-7150-7544 AB 939 RECYCLING 460,680 123,282 - - - 212-400-7305-7561 PAVEMENT MAINTENANCE FEE 1,577,790 1,070,934 1,530,000 801,452 - 212-400-7902-7584 USED OIL RECYCLING BLOCK GRANT 11,840 13,977 13,980 15,958 - 212-400-7904-7562 CA BEVERAGE RECYCLING GRANT 25,910 25,620 25,910 26,158 - 212-400-7902-7536 USED OIL BLOCK GRANT FUNDING - - - - 15,960 212-400-7904-7536 BEV CONT RECYCLING GRANT FUNDING - - - - 26,160 REVENUE FROM OTHER AGENCIES Total 2,600,880 2,201,280 2,634,890 1,864,792 1,072,040 The City of Rialto, California
324
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail

USE OF MONEY & PROPERTY
212-400-7150-7401 INVESTMENT INCOME 74,370 28,528 23,430 167,468 105,690 USE OF MONEY & PROPERTY Total 74,370 28,528 23,430 167,468 105,690 WASTE MANAGEMENT FUND Total 2,689,370 2,249,411 2,672,320 2,054,951 1,194,030

LOCAL LAW ENFORCEMENT BLOCK GRANT

REVENUE FROM OTHER AGENCIES
213-400-6974-7540 LOCAL LAW ENFORCEMENT BLOCK GRANT - - - 28,773 - 213-400-6946-7540 LOCAL LAW ENFORCEMENT BLOCK GRANT - - 28,327 - - 213-400-6979-7540 LOCAL LAW ENFORCEMENT BLOCK GRANT - - 28,457 56,784 - 213-400-6991-7540 LOCAL LAW ENFORCEMENT BLOCK GRANT - JAG - - 28,401 - - 213-400-6992-7540 LOCAL LAW ENFORCMNT FY21 JAG - - 36,574 - - 213-400-6802-7540 FY22 JAG GRANT - - 39,776 - - REVENUE FROM OTHER AGENCIES Total - - 161,535 85,557 -

USE OF MONEY & PROPERTY
213-400-0001-7401 INVESTMENT INCOME - - 90 - - USE OF MONEY & PROPERTY Total - - 90 - - LOCAL LAW ENFORCEMENT BLOCK GRANT Total - - 161,625 85,557 -

CITIZEN OPTION FOR PUBLIC SAFETY FUND

REVENUE FROM OTHER AGENCIES
214-400-6921-
7547 CITIZEN OPTION FOR PBLC SAFETY 92,220 - - - - 214-400-6967-7547 CITIZEN OPTION FOR PBLC SAFETY 158,870 97,335 - - - 214-400-6987-7547 CITIZEN OPTION FOR PBLC SAFETY - 157,129 - 102,560 - 214-400-6994-7547 CITIZEN OPTION FOR PBLC SAFETY - - 160,556 160,723 - REVENUE FROM OTHER AGENCIES Total 251,090 254,464 160,556 263,283 -

USE OF MONEY & PROPERTY
214-400-6907-7401 INVESTMENT INCOME 180 - 400 - - 214-400-6921-7401 INV
ESTMENT INCOME 1,660 (482) 20,190 10,563 3,260 214-400-6921-7405 INT. INCOME FROM OTHER SOURCES 130 - 90 - - 214-400-6967-7401 INVESTMENT INCOME 670 1,107 1,400 704 620 214-400-6967-7405 INT. INCOME FROM OTHER SOURCES 50 23 - - - 214-400-6973-7401 INVESTMENT INCOME 840 204 1,600 - 1,410 214-400-6977-7401 INVESTMENT INCOME 1,160 471 3,000 213 1,630 214-400-6978-7401 FY18/19 CITIZENS OPTION PBLC SFTY (COPS) 1,790 525 - 627 1,890 214-400-
6978-7405 FY18/19 CITIZENS OPTION PBLC SFTY (COPS) - - 2,500 - - 214-400-6987-7401 INVESTMENT INCOME - 321 - 895 300 214-400-6987-7405 INT. INCOME FROM OTHER SOURCES - 30 - 17 - 214-400-6994-7405 INT. INCOME FROM OTHER SOURCES - - - 24 - USE OF MONEY & PROPERTY Total 6,480 2,198 29,180 13,042 9,110 CITIZEN OPTION FOR PUBLIC SAFETY FUND Total 257,570 256,663 189,736 276,325 9,110

ASSET FORFEITURE SET ASIDE FUND

RESTRICTED REVENUES
216-400-6090-7817 ASSET FORFEITURES-STATE/OTHER - 9,447 - 91,197 - RESTRICTED REVENUES Total - 9,447 - 91,197 -

USE OF MONEY & PROPERTY
216-400-6090-7401 INVESTMENT INCOME 2,710 720 7,950 3,293 3,090 USE OF MONEY & PROPERTY Total 2,710 720 7,950 3,293 3,090 ASSET FORFEITURE SET ASIDE FUND Total 2,710 10,167 7,950 94,490 3,090

FIRE DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
217-400-5176-7679 DEVELOPMENT IMPACT FEES 215,210 274,636 95,000 264,056 250,000 CHARGES FOR CURRENT SERVICES Total 215,210 274,636 95, 000 264,056 250,000 OT

HER REVENUE
217-400-5176-7729 CASH OVER/SHORT - 0 - - - OTHER REVENUE Total - 0 - - -

USE OF MONEY & PROPERTY
217-400-5176-7401 INVESTMENT INCOME - 2,074 10,230 7,194 2,320 USE OF MONEY & PROPERTY Total - 2,074 10,230 7,194 2,320 The City of Rialto, California
325
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail
FIRE DEVELOPMENT FUND Total 215,210 276,710 105,230 271,250 252,320

POLICE DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
218-400-6282-7679 DEVELOPMENT IMPACT FEES 271,980 348,083 270,000 383,247 350,000 CHARGES FOR CURRENT SERVICES Total 271,980 348,083 270,000 383,247 350,000

USE OF MONEY & PROPERTY
218-400-6282-7401 INVESTMENT INCOME 15,110 5,663 46,950 35,226 21,960 USE OF MONEY & PROPERTY Total 15,110 5,663 46,950 35,226 21,960 POLICE DEVELOPMENT FUND Total 287,090 353,746 316,950 418,473 371,960

ASSET FORFEITURE FUND

OTHER REVENUE
219-400-6093-7799 MISCELLANEOUS REVENUE - 125,886 - - - OTHER REVENUE Total - 125,886 - - -

RESTRICTED REVENUES
219-400-6091-7815 ASSET FORFEITURES 124,270 - - 111,858 - 219-400-6092-7815 ASSET FORFEITURES 99,620 - - 572,996 - 219-400-6093-7815 ASSET FORFEITURES - 53,534 - 514,598 - RESTRICTED REVENUES Total 223,890 53,534 - 1,199,452 -

USE OF MONEY & PROPERTY
219-400-6090-7401 INVESTMENT INCOME (630) (3,169) 58,140 21,673 4,480 219-400-
6091-7401 INVESTMENT INCOME 2,280 718 - - - 219-400-6092-7401 INVESTMENT INCOME 610 489 - - - 219-400-6093-7401 INVESTMENT INCOME 13,480 6,408 - - - USE OF MONEY & PROPERTY Total 15,740 4,445 58,140 21,673 4,480 ASSET FORFEITURE FUND Total 239,630 183,865 58,140 1,221,125 4,480

OPEN SPACE DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
220-400-8348-7679 DEVELOPMENT IMPACT FEES 98,640 125,499 100,000 118,497 100,000 CHAR
GES FOR CURRENT SERVICES Total 98,640 125,499 100,000 118,497 100,000

USE OF MONEY & PROPERTY
220-400-8348-7401 INVESTMENT INCOME 17,470 5,853 56,160 31,675 24,040 USE OF MONEY & PROPERTY Total 17,470 5,853 56,160 31,675 24,040 OPEN SPACE DEVELOPMENT FUND Total 116,110 131,352 156,160 150,172 124,040

TRAFFIC SAFETY GRANT

CHARGES FOR CURRENT SERVICES
221-400-6949-7697 POLICE IMPOUND FEES 21,440 6,938 - 12,574 - CHARGES FOR CURRENT SERVICES Total 21,440 6,938 - 12,574 -

REVENUE FROM OTHER AGENCIES
221-400-6919-7551 RIALTO TRAFFIC SAFETY GRANT 15,100 3,884 - - - 221-400-
6950-7551 RIALTO TRAFFIC SAFETY GRANT 131,130 82,824 - - - 221-400-6951-7551 RIALTO TRAFFIC SAFETY GRANT 3,500 21,400 - - - 221-400-6984-7551 TRAFFIC SAFETY REVENUE 108,170 - - - - 221-400-6985-7551 TRAFFIC SAFETY REVENUE - 8,179 20,821 5,896 - 221-400-6986-7551 TRAFFIC SAFETY REVENUE - 123,073 122,927 108,898 - 221-400-6988-7551 TRAFFIC SAFETY REVENUE - - 76,000 76,000 - 221-400-6995-7551 TRAFFIC SAFETY REVENUE - - 375,000 120,302 - 221-400-6996-7551 TRAFFIC SAFETY REVENUE - - 31,000 - - REVENUE FROM OTHER AGENCIES Total 257,900 239,360 625,748 311,095 -

USE OF MONEY & PROPERTY
221-400-0001-7401 INVESTMENT INCOME - - 1,840 - - USE OF MONEY & PROPERTY Total - - 1,840 - - TRAFFIC SAFETY GRANT Total 279,340 246,298 627,588 323,669 -

MAJOR CAPITAL GRANT FUNDING

OTHER REVENUE
The City of Rialto, California
326
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail
223-400-4408-7729 CASH OVER/SHORT - 0 - - - OTHER REVENUE Total - 0 - - -

REVENUE FROM OTHER AGENCIES
223-400-1752-7560 COUNTY GRANT FUNDING - - - 216,724 - 223-400-3165-7560 COUNTY GRANT FUNDING - - 10,300 10,300 25,000 223-400-4408-7536 STATE GRANT FUNDING 419,740 - - - - 223-400-4414-7585 COUNTY REIMBURSEMENT-SANBAG - 2,645,782 1,231,330 1,089,169 1,407,263 223-400-4420-7536 STATE GRANT FUNDING 63,570 693,536 2,370,417 119,463 - 223-400-4427-7536 STATE GRANT FUNDING 567,400 - 135,854 - - 223-400-4429-7585 SAN BERNARDINO VALLEY FREEWAY INTERCHG - - - 276,704 - 223-400-4428-7536 GRANT FUNDING - - 1,000,000 - - 223-400-7305-7536 GRANT FUNDING - - 208,000 - - 223-400-4424-7536 GRANT FUNDING - - 492,289 - - 223-400-4430-7536 GRANT FUNDING - - 700,000 - - REVENUE FROM OTHER AGENCIES Total 1,050,710 3,339,318 6,148,189 1,712,360 1,432,263

TRANSFERS IN
223-400-4414-
9010 TRANSFERS-GENERAL FUND 716,410 - - - - TRANSFERS IN Total 716,410 - - - -

USE OF MONEY & PROPERTY
223-400-0001-7401 INVESTMENT INCOME - - 161,740 - - USE OF MONEY & PROPERTY Total - - 161,740 - - #N/A
223-400-3151-7820 PRIVATE GRANT FUNDING - - - - 15,600 #N/A Total - - - - 15,600 MAJOR CAPITAL GRANT FUNDING Total 1,767,120 3,339,318 6,309,929 1,712,360 1,447,863

LANDSCAPING & LIGHTING DISTRICT FUND

CHARGES FOR CURRENT SERVICES
224-400-7670-7630 ANNEXATION DEPOSITS L/M 25,000 65,000 50,000 50,000 50,000 CHARGES FOR CURRENT SERVICES Total 25,000 65,000 50,000 50,000 50,000

OTHER REVENUE
224-400-7670-7799 MISCELLANEOUS REVENUE - 8,920 - 1,351 - OTHER REVENUE Total - 8,920 - 1,351 -

TAX REVENUE
224-400-7670-7103 PRIOR YEAR SECURED/UNSECURED 23,560 41,792 - 15,842 - 224-400-7670-7109 LANDSCAPING & LIGHTING TAX ASSESSMENT 720,810 910,906 1,134,480 941,248 1,127,199 TAX
REVENUE Total 744,370 952,698 1,134,480 957,090 1,127,199

TRANSFERS IN
224-400-7670-9010 TRANSFERS-GENERAL FUND - - - - 322,250 TRANSFERS IN Total - - - - 322,250

USE OF MONEY & PROPERTY
224-400-7670-7401 INVESTMENT INCOME 3,050 914 14,030 4,897 - USE OF MONEY & PROPERTY Total 3,050 914 14,030 4,897 - LANDSCAPING & LIGHTING DISTRICT FUND Total 772,420 1,027,532 1,198,510 1,013,338 1,499,449

LANDSCAPE MAINTENANCE FUND

OTHER REVENUE
225-400-7680-7799 MISCELLANEOUS REVENUE - - - 655 - OTHER REVENUE Total - - - 655 -

TAX REVENUE
225-400-7680-7103 PRIOR YEAR SECURED/UNSECURED 11,360 13,716 6,000 4,225 6,000 225-400-7680-7107 LANDSCAPE MAINT TAX ASSESSMENT 534,890 532,661 542,580 534,578 542,601 TAX REVENUE Total 546,250 546,377 548,580 538,803 548,601

TRANSFERS IN
225-400-7680-9010 TRANSFERS-GENERAL FUND 164,020 302,305 234,150 234,150 280,740 TRANSFERS IN Total 164,020 302,305 234, 150 234,150 280,740

USE OF MONEY & PROPERTY
The City of Rialto, California
327
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail
225-400-7680-7401 INVESTMENT INCOME 970 299 6,350 731 - USE OF MONEY & PROPERTY Total 970 299 6,350 731 - LANDSCAPE MAINTENANCE FUND Total 711,240 848,982 789,080 774,340 829,341 AQMD AB2766 FUND

RESTRICTED REVENUES
226-400-7911-7829 SCAQMD AB 2766 FEES 136,520 98,518 138,800 136,289 130,000 RESTRICTED REVENUES Total 136,520 98,518 138,800 136,289 130,000

REVENUE FROM OTHER AGENCIES
226-400-7915-7536 STATE GRANT FUNDING 158,110 - - 167,200 - REVENUE FROM OTHER AGENCIES Total 158,110 - - 167,200 -

USE OF MONEY & PROPERTY
226-400-7911-7401 INVESTMENT INCOME 4,230 1,693 13,660 8,238 5,770 USE OF MONEY & PROPERTY Total 4,230 1,693 13,660 8,238 5,770 AQMD AB2766 FUND Total 298,860 100,211 152,460 311,727 135,770

DRAINAGE DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
230-400-4720-7640 DEVELOPMENT FEES ZONE 1 979,740 - - - - 230-400-4720-7662 DEVELOPMENT FEES ZONE 2 1,373,650 2,604,628 2,500,000 1,719,449 2,000,000 CHARGES FOR CURRENT SERVICES Total 2,353,390 2,604,628 2,500,000 1,719,449 2,000,000

USE OF MONEY & PROPERTY
230-400-4720-7401 INVESTMENT INCOME 173,010 61,835 534,960 356,135 242,940 USE OF MONEY & PROPERTY Total 173,010 61, 835 534,960 356,135 242,940 DRAINAGE DEVELOPMENT FUND Total 2,526,400 2,666,463 3,034,960 2,075,585 2,242,940

ARPA FUNDS

REVENUE FROM OTHER AGENCIES
232-400-0001-7538 AMERICAN RESCUE PLAN ACT - 29,373,105 - - - REVENUE FROM OTHER AGENCIES Total - 29,373,105 - - -

USE OF MONEY & PROPERTY
232-400-0001-7401 INVESTMENT INCOME - - 137,020 - - USE OF MONEY & PROPERTY Total - - 137,020 - - ARPA FUNDS Total - 29,373,105 137,020 - -

COMMUNITY DEVELOPMENT BLOCK GRANT

OTHER REVENUE
234-400-1856-7729 CASH OVER/SHORT - 0 - - - OTHER REVENUE Total - 0 - - -

RESTRICTED REVENUES
234-400-1849-7833 HCD ALLOCATIONS - - - 55,787 - 234-400-1850-7833 FEDERAL GRANTS 198,070 278,755 234,712 236,433 243,980 234-400-1853-7833 HCD ALLOCATIONS 383,270 460,394 434,000 114,740 259,310 234-400-1855-7833 FEDERAL GRANTS 109,450 98,569 169,400 176,542 181,680 234-400-1856-7833 FED ERAL GRANTS 1,062,640 233,193 535,448 632,816 734,590 234-400-1857-7833 HCD ALLOCATIONS - 290,855 - 78,183 - RESTRICTED REVENUES Total 1,753,430 1,361,765 1,373,560 1,294,500 1,419,560 COMMUNITY DEVELOPMENT BLOCK GRANT Total 1,753,430 1,361,765 1,373,560 1,294,500 1,419,560 NEIGHBORHOOD STABILIZATION PROGRAM 3

USE OF MONEY & PROPERTY
239-400-1850-7401 INVESTMENT INCOME - - 10 - - USE OF MONEY & PROPERTY Total - - 10 - - NEIGHBORHOOD STABILIZATION PROGRAM 3 Total - - 10 - -

NEIGHBORHOOD STABILIZATION PROGRAM INCOME FUND

OTHER REVENUE
241-400-1857-7711 SALE OF PROPERTY 78,500 27,000 - - - OTHER REVENUE Total 78,500 27,000 - - - The City of Rialto, California
328
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail

USE OF MONEY & PROPERTY
241-400-1857-7401 INVESTMENT INCOME 4,020 1,551 12,300 8,308 5,400 USE OF MONEY & PROPERTY Total 4,020 1,551 12,300 8,308 5,400 NEIGHBORHOOD STABILIZATION PROGRAM INCOME FUND Total 82,520 28,551 12,300 8,308 5,400 NEIGHBORHOOD STABILIZATION PROGRAM 3

OTHER REVENUE
244-400-1857-7711 SALE OF PROPERTY 45,000 - 42,000 - - 244-400-1857-7799 MISCELLANEOUS REVENUE - - - 2,600 - OTHER REVENUE Total 45,000 - 42,000 2,600 -

USE OF MONEY & PROPERTY
244-400-1857-7401 INVESTMENT INCOME 4,160 1,416 13,400 7,525 5,840 USE OF MONEY & PROPERTY Total 4,160 1,416 13,400 7,525 5,840 NEIGHBORHOOD STABILIZATION PROGRAM 3 Total 49,160 1,416 55,400 10,125 5,840

PERS PROPERTY TAX

TAX REVENUE
245-400-2125-7103 PRIOR YEAR SECURED/UNSECURED 120 77 200 50 - 245-400-2125-7104 PROPERTY TAX/SPECIAL LEVY - - - 6 - TAX REVENUE Total 120 77 200 57 - PERS PROPERTY TAX Total 120 77 200 57 -

DEVELOPMENT SERVICES - HOUSING PROGRAMS

OTHER REVENUE
246-400-1751-
7799 MISCELLANEOUS REVENUE 229,910 310,805 115,000 89,337 100,000 OTHER REVENUE Total 229,910 310,805 115,000 89,337 100,000

USE OF MONEY & PROPERTY
246-400-1750-7401 INVESTMENT INCOME 10,550 4,113 34,990 24,568 15,890 USE OF MONEY & PROPERTY Total 10,550 4,113 34,990 24,568 15,890 DEVELOPMENT SERVICES - HOUSING PROGRAMS Total 240,460 314,918 149,990 113,905 115,890

POLICE GRANTS FUND

REVENUE FROM OTHER AGENCIES
247-400-6901-7551 RIALTO TRAFFIC SAFETY GRANT - - 96,072 95,193 - 247-400-6965-7560 COU
NTY GRANT FUNDING 10,890 72,064 288,869 54,388 - 247-400-6982-7551 TRAFFIC SAFETY REVENUE - 40,326 - - - 247-400-6983-7560 COUNTY GRANT FUNDING 24,960 - - - - 247-400-6989-7551 TRAFFIC SAFETY REVENUE - 2,324 17,676 9,924 - 247-400-6997-7560 COUNTY GRANT FUNDING - - 10,000 17,277 - 247-400-6998-7560 COUNTY GRANT FUNDING - - 10,000 8,194 - 247-400-6999-7560 COUNTY GRANT FUNDING - - 78,633 78,633 - 247-400-
6990-7560 COUNTY GRANT FUNDING - - 28,064 28,064 - 247-400-6801-7560 MISC GRANT REVENUE - - 162,334 - - 247-400-6992-7560 MISC GRANT REVENUE - - 25,965 - - 247-400-6993-7560 MISC GRANT REVENUE - - 700,000 - - REVENUE FROM OTHER AGENCIES Total 35,850 114,715 1,417,613 291,673 - POLICE GRANTS FUND Total 35,850 114,715 1,417,613 291,673 -

COMMUNITY SERVICE GRANT FUND

OTHER REVENUE
248-400-8813-7814 RECREATION DONATIONS/SCHOLARSHIPS - 10,000 - - - OTHER REVENUE Total - 10,000 - - -

REVENUE FROM OTHER AGENCIES
248-400-8810-7536 GRANT FUNDING - PROP 47 271,400 263,368 - - - 248-400-8812-7560 GRANT REVENUE - HEAP GRANT 324,450 96,622 - - - 248-400-8814-7536 GRANT FUNDING - - 21,699 - - 248-400-8815-7536 GRANT FUNDING - - 134,974 - - 248-400-8816-7536 GRANT FUNDING - - 21, 279 - - 248-400-
8817-7536 GRANT FUNDING - - 7,522 - - 248-400-8818-7536 GRANT FUNDING - - 57,900 - - The City of Rialto, California
329
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail
REVENUE FROM OTHER AGENCIES Total 595,850 359,989 243,374 - - COMMUNITY SERVICE GRANT FUND Total 595,850 369,989 243,374 - -

TRAFFIC DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
250-400-4312-7679 DEVELOPMENT IMPACT FEES 1,242,540 2,409,076 1,000,000 2,938,688 1,700,000 250-400-4314-7679 STREET MEDIAN IMPROVEMENTS 40,330 29,464 30,000 - - CHARGES FOR CURRENT SERVICES Total 1,282,870 2,438,539 1,030,000 2,938,688 1,700,000

OTHER REVENUE
250-400-0001-7729 CASH OVER/SHORT 50 - - - - OTHER REVENUE Total 50 - - - -

USE OF MONEY & PROPERTY
250-400-4312-7401 INVESTMENT INCOME 164,790 54,784 534,200 322,107 235,780 250-400-4312-7404 TRUSTEE INTEREST INCOME 15,970 10,205 - 91,168 - 250-400-4312-7408 INVESTEMENTS GAIN/LOSS (6,490) (32,501) - 3,332 - USE OF MONEY & PROPERTY Total 174,270 32,488 534,200 416,607 235,780 TRAFFIC DEVELOPMENT FUND Total 1,457,190 2,471,027 1,564,200 3,355,295 1,935,780

STREET MEDIAN DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
255-400-4314-7679 STREET MEDIAN IMPROVEMENTS - - - 46,513 35,000 CHARGES FOR CURRENT SERVICES Total - - - 46,513 35,000

USE OF MONEY & PROPERTY
255-400-4314-
7401 INVESTMENT INCOME 2,360 754 7,670 4,194 3,260 USE OF MONEY & PROPERTY Total 2,360 754 7,670 4,194 3,260 STREET MEDIAN DEVELOPMENT FUND Total 2,360 754 7,670 50,707 38,260

GENERAL FACILITIES DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
270-400-2147-7679 DEVELOPMENT IMPACT FEES 446,660 469,567 200,000 478,465 450,000 270-400-4315-7679 DEVELOPMENT IMPACT FEES 64,250 79,971 20,000 - - CHARGES FOR CURRENT SERVICES Total 510,910 549,538 220,000 478,465 450,000

USE OF MONEY & PROPERTY
270-400-2147-
7401 INVESTMENT INCOME 23,420 7,408 73,140 42,046 31,830 USE OF MONEY & PROPERTY Total 23,420 7,408 73,140 42,046 31,830 GENERAL FACILITIES DEVELOPMENT FUND Total 534,330 556,946 293,140 520,510 481,830

LIBRARY FACILITY DEVELOPMENT FUND

CHARGES FOR CURRENT SERVICES
275-400-4315-7679 DEVELOPMENT IMPACT FEES - - - 92,524 80,000 CHARGES FOR CURRENT SERVICES Total - - - 92,524 80,000

USE OF MONEY & PROPERTY
275-400-4315-7401 INVESTMENT INCOME 700 224 2,720 1,469 1,280 USE OF MONEY & PROPERTY Total 700 224 2,720 1,469 1,280 LIBRARY FACILITY DEVELOPMENT FUND Total 700 224 2, 720 93,993 81,280

OMNITRANS GRANT FUNDING

REVENUE FROM OTHER AGENCIES
283-400-8351-7536 STATE GRANT FUNDING - - 228,741 - 249,253 REVENUE FROM OTHER AGENCIES Total - - 228,741 - 249,253 OMNITRANS GRANT FUNDING Total - - 228,741 - 249,253

MAJOR CAPITAL GRANT FUNDING

RESTRICTED REVENUES
285-400-5172-7833 GRANT REVENUE - - - - 20,000 RESTRICTED REVENUES Total - - - - 20,000 MAJOR CAPITAL GRANT FUNDING Total - - - - 20,000 The City of Rialto, California
330
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail

STREET LIGHT ASSESSMENT FUND

OTHER REVENUE
490-400-4860-7799 MISCELLANEOUS REVENUE - 79,212 - 139,158 - OTHER REVENUE Total - 79,212 - 139,158 -

TAX REVENUE
490-400-4860-7105 PROPERTY ASSESSMENTS-STRT LGHT 617,010 616,568 614,580 613,226 851,064 490-400-7309-7105 PROPERTY ASSESSMENTS-STRT LGHT 228,210 233,809 223,690 226,810 223,680 TAX REVENUE Total 845,220 850,377 838,270 840,036 1,074,744

TRANSFERS IN
490-400-7309-9010 TRANSFERS-GENERAL FUND - 388,090 572,490 572,490 351,750 TRANSFERS IN Total - 388,090 572,490 572,490 351,750

USE OF MONEY & PROPERTY
490-400-4860-7401 INVESTMENT INCOME 5,820 933 24,080 5,436 - USE OF MONEY & PROPERTY Total 5,820 933 24,080 5,436 - STREET LIGHT ASSESSMENT FUND Total 851,040 1,318,612 1,434,840 1,557,120 1,426,494 SPECIAL REVENUE FUND Total 28,918,260 62,576,039 35,213,249 31,740,392 23,330,315

RIALTO HOUSING AUTHORITY

OTHER REVENUE
236-400-1793-7799 MISCELLANEOUS REVENUE 89,780 61,585 100,000 42,288 50,000 OTHER REVENUE Total 89,780 61,585 100,000 42,288 50,000

USE OF MONEY & PROPERTY
236-400-1793-7401 INVESTMENT INCOME 17,430 5,578 50,730 29,549 21,580 236-400-1793-7405 INT. INCOME FROM OTHER SOURCES - 1,067 550 1,050 1,000 USE OF MONEY & PROPERTY Total 17,430 6,645 51,280 30,599 22,580 RIALTO HOUSING AUTHORITY Total 107,210 68,230 151,280 72,888 72,580 RIALTO HOUSING AUTHORITY Total 107,210 68,230 151,280 72,888 72,580

CAPITAL PROJECTS FUND

OTHER REVENUE
300-400-0001-7729 CASH OVER/SHORT 90 (0) - (0) - 300-400-4267-7799 MISCELLANEOUS REVENUE - 740 - - - 300-400-6150-7799 MISCELLANEOUS REVENUE - (833) - - - OTHER REVENUE Total 90 (93) - (0) -

TRANSFERS IN
300-400-0001-9010 TRANSFERS-GENERAL FUND 1,803,600 25,601,110 7,483,121 6,047,000 1,950,260 300-400-0001-9232 TRANSFER - 20,500,000 - - - TRANSFERS IN Total 1,803,600 46,101,110 7,483,121 6,047,000 1,950,260

USE OF MONEY & PROPERTY
300-400-4267-7404 TRUSTEE INTEREST INCOME 28,010 17,910 - 147,012 - 300-400-4267-7408 INVESTEMENTS GAIN/LOSS (11,390) (56,961) - (3,110) - USE OF MONEY & PROPERTY Total 16,620 (39,051) - 143,901 - CAPITAL PROJECTS FUND Total 1,820,310 46,061,966 7,483,121 6,190,901 1,950,260

FAIR SHARE AGREEMENT FUND

CHARGES FOR CURRENT SERVICES
301-400-4312-7679 DEVELOPMENT FAIRSHARE FEES 8,500 - - 71,461 - CHARGES FOR CURRENT SERVICES Total 8,500 - - 71,461 -

OTHER REVENUE
301-400-4268-7771 FAIRSHARE FEES 15,300 665,217 - 885,596 - 301-400-4269-7771 FAIRSHARE FEES 247,520 249,919 - 272,532 - OTHER REVENUE Total 262,820 915,135 - 1,158,128 -

USE OF MONEY & PROPERTY
301-400-4312-7401 INVESTMENT INCOME 101,310 30,870 315,950 172,889 135,110 The City of Rialto, California
331
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail
USE OF MONEY & PROPERTY Total 101,310 30,870 315,950 172,889 135,110 FAIR SHARE AGREEMENT FUND Total 372,630 946,005 315,950 1,402,478 135,110 2005 TABS FUND

USE OF MONEY & PROPERTY
302-400-1799-7401 INVESTMENT INCOME 74,400 21,857 239,600 61,997 84,620 USE OF MONEY & PROPERTY Total 74,400 21,857 239,600 61,997 84,620 2005 TABS FUND Total 74,400 21,857 239,600 61,997 84,620 2008 TABS FUND

USE OF MONEY & PROPERTY
303-400-1793-7401 INVESTMENT INCOME 39,800 10,591 129,780 14,286 40,380 USE OF MONEY & PROPERTY Total 39,800 10,591 129,780 14,286 40,380 2008 TABS FUND Total 39,800 10,591 129,780 14,286 40,380 CAPITAL PROJECTS FUND Total 2,307,140 47,040,420 8,168,451 7,669,663 2,210,370

ENTERPRISE FUND

AIRPORT FUND

OTHER REVENUE
610-400-0001-7707 GAIN ON DISPOSITION - - 4,056,742 3,688,918 - OTHER REVENUE Total - - 4,056,742 3,688,918 -

TAX REVENUE
610-400-7150-7106 AIRCRAFT PROPERTY TAX - 20 - - - TAX REVENUE Total - 20 - - - AIRPORT FUND Total - 20 4,056,742 3,688,918 -

CEMETERY FUND

CHARGES FOR CURRENT SERVICES
630-400-7510-7642 LOT SALES 75,110 43,803 40,000 27,568 20,000 630-400-7510-7643 OPENING & CLOSING FEES 53,560 46,787 30,000 28,831 20,000 630-400-7510-7645 VAULT & LINER HANDLING FEES 10,090 10,500 5,000 4,281 3,000 630-400-7510-7646 MARKER SETTING FEES 30 130 100 - - 630-400-7510-7699 OTHER CHGS. FOR CURRENT SVS. 4,450 3,718 2,780 715 600 CHARGES FOR CURRENT SERVICES Total 143,240 104,937 77,880 61,395 43,600

TRANSFERS IN
630-400-7510-9010 TRANSFERS-GENERAL FUND 420,500 84,710 - - 26,720 TRANSFERS IN Total 420,500 84,710 - - 26,720 CEMETERY FUND Total 563,740 189, 647 77,880 61,395 70,320

CEMETERY ENDOWMENT FUND

CHARGES FOR CURRENT SERVICES
631-400-7510-7644 ENDOWMENT FEES 46,420 38,621 25,000 23,501 18,760 CHARGES FOR CURRENT SERVICES Total 46,420 38,621 25,000 23,501 18,760

USE OF MONEY & PROPERTY
631-400-7510-7401 INVESTMENT INCOME 10,090 (29,138) 4,900 4,822 4,790 USE OF MONEY & PROPERTY Total 10,090 (29,138) 4,900 4,822 4,790 CEMETERY ENDOWMENT FUND Total 56,510 9,482 29,900 28,323 23,550

WASTEWATER FUND

CHARGES FOR CURRENT SERVICES
660-400-7860-
7661 SEWER SERVICE FEES 25,765,960 26,608,326 25,637,630 20,090,617 26,080,280 660-400-7860-7666 DELINQUENT SEWER SERVICE FEES (910) (41) - - 200,000 660-400-7860-7699 OTHER CHGS. FOR CURRENT SVS. 1,787,070 1,829,966 1,740,680 1,364,114 1,839,898 660-400-7959-7659 RECYCLED/RECLAIMED WATER SALES 15,510 - - - - CHARGES FOR CURRENT SERVICES Total 27,567,630 28,438,251 27,378,310 21,454,730 28,120,178

FINES, FORFEITS & PENALTIES
660-400-7860-7303 OTHER FINES/FORFEITURES/PENALTIES 1,130 20,066 2,000 - 2,000 FINES, FORFEITS & PENALTIES Total 1,130 20,066 2,000 - 2,000 The City of Rialto, California
332
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail

OTHER REVENUE
660-400-0001-7717 CAPITAL CONTRIBUTIONS - 351,968 - - - 660-400-7150-7703 SEWAGE COLLECTION FEES 176,110 296,375 (850,000) 469,819 150,000 660-400-7856-7705 SEWAGE TREATMENT FEE 488,140 829,391 200,000 1,153,593 200,000 660-400-7860-7729 CASH OVER/SHORT - 100 - 203 - 660-400-7860-7799 MISCELLANEOUS REVENUE 350 875 - 9,458 - 660-400-7860-7720 REVENUE STABILIZATION - - - - 2,166,296 OTHER REVENUE Total 664,600 1,478,710 (650,000) 1,633,072 2,516,296

REVENUE FROM OTHER AGENCIES
660-400-7860-7536 STATE GRANT FUNDING - - 370,000 - 370,000 REVENUE FROM OTHER AGENCIES Total - - 370,000 - 370,000

TRANSFERS IN
660-400-7860-9010 TRANSFERS-GENERAL FUND - - - 1,500,000 - TRANSFERS IN Total - - - 1,500,000 -

USE OF MONEY & PROPERTY
660-400-7856-7405 INT. INCOME FROM OTHER SOURCES - - 50 - - 660-400-7860-7401 INVESTMENT INCOME 37,490 28,236 3,930 278,569 140,580 660-400-7860-7402 REN TS & CONCESSIONS 225,500 268,000 270,000 220,000 300,000 USE OF MONEY & PROPERTY Total 262,990 296,236 273,980 498,569 440,580 WASTEWATER FUND Total 28,496,350 30,233,263 27,374,290 25,086,371 31,449,054

WATER FUND

CHARGES FOR CURRENT SERVICES
670-400-7952-7677 FIRE LINE INSTALLATION 157,510 77,479 90,000 - - 670-400-7953-7679 DEVELOPMENT IMPACT FEES 889,730 882,476 150,000 719,179 200,000 670-400-7960-7659 WATER SALES 13,921,250 13,742,675 13,201,470 10,256,401 13,053,423 670-400-7960-7667 MUN
ICIPAL WATER SALES 160,290 297,248 - (60,000) - 670-400-7960-7673 TURN ON/OFF CHARGE (240) - 50,570 - 50,750 670-400-7960-7689 DELINQUENT UTILITY (WTR/SWR) (260) - - - - 670-400-7960-7699 OTHER CHGS. FOR CURRENT SVS. 168,950 (38,532) 1,546,810 167,877 546,513 CHARGES FOR CURRENT SERVICES Total 15,297,230 14,961,347 15,038,850 11,083,457 13,850,686

OTHER REVENUE
670-400-7150-7799 MISCELLANEOUS REVENUE 107,110 76,147 20,000 43,825 49,300 670-400-7960-7720 REVENUE STABILIZATION - - 2,200,000 - 3,184,210 OTHER REVENUE Total 107,110 76, 147 2,220,000 43,825 3,233,510

REVENUE FROM OTHER AGENCIES
670-400-7960-7536 STATE GRANT FUNDING - - 505,040 - 165,025 670-400-7960-7585 COUNTY CONTRACT-SBCO WATER ORDER - - 297,250 - 332,264 REVENUE FROM OTHER AGENCIES Total - - 802,290 - 497,289

TRANSFERS IN
670-400-7960-9010 TRANSFERS-GENERAL FUND - 4,873,105 - 1,500,000 - 670-400-0001-9610 TRANSFERS-AIRPORT - - 3,600,000 - - TRANSFERS IN Total - 4,873,105 3,600,000 1,500,000 -

USE OF MONEY & PROPERTY
670-400-7960-7401 INVESTMENT INCOME - 10,530 10 276,314 102,160 670-400-7960-7402 RENTS & CONCESSIONS 96,660 82,963 77,210 45,609 83,000 USE OF MONEY & PROPERTY Total 96,660 93,493 77,220 321,923 185,160 WATER FUND Total 15,501,000 20,004,092 21,738,360 12,949,205 17,766,645

RIALTO UTILITY AUTHORITY - ADMIN

OTHER REVENUE
680-400-7150-7799 MISCELLANEOUS REVENUE - - - - 5,484,775 OTHER REVENUE Total - - - - 5,484,775

USE OF MONEY & PROPERTY
680-400-7150-
7401 INVESTMENT INCOME - - - 360,530 180,260 680-400-7150-7411 CONCESSION-RETAINED EXPENSES - - - 1,532,660 - USE OF MONEY & PROPERTY Total - - - 1,893,190 180,260 RIALTO UTILITY AUTHORITY - ADMIN Total - - - 1,893, 190 5,665, 035 The City of Rialto, California
333
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail
ENTERPRISE FUND Total 44,617,600 50,436,503 53,277,172 43,707,400 54,974,604

INTERNAL SERVICE FUNDS

FLEET MANAGEMENT

CHARGES FOR CURRENT SERVICES
690-400-7307-7953 DEPT PREMIUM-FLEET/ROLLING STOCK - 695,261 - - - CHARGES FOR CURRENT SERVICES Total - 695,261 - - -

TRANSFERS IN
690-400-7307-9010 TRANSFERS-GENERAL FUND - 1,199,013 - - - TRANSFERS IN Total - 1,199,013 - - - FLEET MANAGEMENT Total - 1,894,274 - - -

WORKERS COMPENSATION FUND

CHARGES FOR CURRENT SERVICES
720-400-2145-7680 DEPARTMENTAL PREMIUM-WORKERS COMP INS 3,380,230 - 4,818,870 1,238 - CHARGES FOR CURRENT SERVICES Total 3,380,230 - 4,818,870 1,238 -

OTHER REVENUE
720-400-2145-7709 WORKERS COMP. BENEFIT RECOVERY - 2,344,182 - 14,938 2,917,780 OTHER REVENUE Total - 2,344,182 - 14,938 2,917,780

TRANSFERS IN
720-400-2145-9010 TRANSFERS-GENERAL FUND - 2,700,000 - - - TRANSFERS IN Total - 2,700,000 - - -

USE OF MONEY & PROPERTY
720-400-2145-7401 INVESTMENT INCOME 84,130 30,596 275,940 163,980 119,410 USE OF MONEY & PROPERTY Total 84,130 30,596 275,940 163,980 119,410 WORKERS COMPENSATION FUND Total 3,464,360 5,074,778 5,094,810 180,156 3,037,190

GENERAL LIABILITY FUND

CHARGES FOR CURRENT SERVICES
730-400-2148-7955 DEPT PREMIUM-GENERAL LIAB INTERNAL SVC 2,462,550 2,462,550 5,021,770 5,021,770 8,181,470 CHARGES FOR CURRENT SERVICES Total 2,462,550 2,462,550 5,021,770 5,021,770 8,181,470

OTHER REVENUE
730-400-2148-7710 DAMAGE RECOVERY/RESTITUTION - 723,155 - 1,469,320 - 730-400-2148-7799 MISCELLANEOUS REVENUE - - - 46,496 - OTHER REVENUE Total - 723,155 - 1,515,816 -

TRANSFERS IN
730-400-2148-
9010 TRANSFERS-GENERAL FUND - 6,000,000 - - - TRANSFERS IN Total - 6,000,000 - - -

USE OF MONEY & PROPERTY
730-400-2148-7401 INVESTMENT INCOME 33,680 4,918 107,670 69,168 46,850 USE OF MONEY & PROPERTY Total 33,680 4,918 107,670 69,168 46,850 GENERAL LIABILITY FUND Total 2,496,230 9,190,623 5,129,440 6,606,754 8,228,320

BUILDING MAINTENANCE

CHARGES FOR CURRENT SERVICES
770-400-7302-7680 DEPARTMENTAL PREMIUM-BUILDING MAINT - 2,980,440 - - - CHARGES FOR CURRENT SERVICES Total - 2,980,440 - - -

TRANSFERS IN
770-400-7302-
9010 TRANSFERS-GENERAL FUND - 2,567,079 - - - TRANSFERS IN Total - 2,567,079 - - - BUILDING MAINTENANCE Total - 5,547,519 - - -

INFORMATION TECHNOLOGY

CHARGES FOR CURRENT SERVICES
780-400-2152-7680 DEPT PREMIUM-INFORMATION TECHNOLOGY SYST - 2,931,960 - - - CHARGES FOR CURRENT SERVICES Total - 2,931,960 - - - The City of Rialto, California
334
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail

OTHER REVENUE
780-400-2152-7730 PRIOR YEAR REVENUE - 1,532 - - - OTHER REVENUE Total - 1,532 - - -

TRANSFERS IN
780-400-2152-9010 TRANSFERS-GENERAL FUND - 328,525 - - - TRANSFERS IN Total - 328,525 - - -

USE OF MONEY & PROPERTY
780-400-2152-7401 INVESTMENT INCOME - 4,705 - - - USE OF MONEY & PROPERTY Total - 4,705 - - - INFORMATION TECHNOLOGY Total - 3,266,722 - - - INTERNAL SERVICE FUNDS Total 5,960,590 24,973,916 10,224,250 6,786,909 11,265,510

DEBT SERVICE FUNDS

NON PROFIT PUBLIC BLDG AUTHORITY FUND

OTHER REVENUE
520-400-2141-7799 MISCELLANEOUS REVENUE - 25 - - - OTHER REVENUE Total - 25 - - -

TRANSFERS IN
520-400-2141-9343 TRANSFERS-RSA - RDA SUCCESSOR AGENCY 184,850 184,850 - - - TRANSFERS IN Total 184,850 184,850 - - -

USE OF MONEY & PROPERTY
520-400-2141-7401 INVESTMENT INCOME 4,760 695 15,240 2,777 - USE OF MONEY & PROPERTY Total 4,760 695 15,240 2,777 - NON PROFIT PUBLIC BLDG AUTHORITY FUND Total 189,610 185,570 15,240 2,777 -

OPEB FUND

TRANSFERS IN
821-400-0001-9010 TRANSFERS-GENERAL FUND - 10,000,000 - - - TRANSFERS IN Total - 10,000,000 - - -

USE OF MONEY & PROPERTY
821-400-0001-7401 INVESTMENT INCOME 1,828,370 1,785,436 - 299,431 864,640 USE OF MONEY & PROPERTY Total 1,828,370 1,785,436 - 299,431 864,640 OPEB FUND Total 1,828,370 11,785,436 - 299,431 864,640 CFD 87-1 FUND

TAX REVENUE
870-400-2141-7104 PROPERTY TAX/SPECIAL LEVY 310 1,112 300 889 - TAX
REVENUE Total 310 1,112 300 889 -

USE OF MONEY & PROPERTY
870-400-2141-7401 INVESTMENT INCOME 580 186 1,890 1,004 800 USE OF MONEY & PROPERTY Total 580 186 1,890 1,004 800 CFD 87-1 FUND Total 890 1,298 2,190 1,893 800 CFD 2006-1 ELM PARK FUND

OTHER REVENUE
871-400-2141-7104 PROPERTY TAX/SPECIAL LEVY 471,830 486,779 473,840 484,186 450,000 OTHER REVENUE Total 471,830 486,779 473,840 484,186 450,000

USE OF MONEY & PROPERTY
871-400-2141-7401 INVESTMENT INCOME 3,670 1,374 15,900 8,701 5,750 871-400-2141-7404 TRUSTEE INTEREST INCOME 30 91 3,100 10,500 - USE OF MONEY & PROPERTY Total 3,700 1,465 19,000 19,201 5,750 CFD 2006-1 ELM PARK FUND Total 475,530 488,245 492,840 503,387 455,750 CFD 2016-1 FUND

TAX REVENUE
The City of Rialto, California
335
Proposed Budget FY 2023-24
Actual Actual Revised Budget YTD Actuals Projected Budget Account Number Revenues 2020/2021 2021/2022 2022/2023 2022/2023 2023/2024 City of Rialto
Budget Year 2023-2024
Revenue Detail
872-400-2141-7104 PROPERTY TAX/SPECIAL LEVY 43,720 61,279 35,570 68,277 60,000 TAX REVENUE Total 43,720 61,279 35,570 68,277 60,000

USE OF MONEY & PROPERTY
872-400-2141-7401 INVESTMENT INCOME 1,170 98 420 836 560 USE OF MONEY & PROPERTY Total 1,170 98 420 836 560
CFD 2016-1 FUND Total 44,890 61,377 35,990 69,113 60,560 CFD 2019-2 FUND

OTHER REVENUE
873-400-2141-7720 BOND PROCEEDS - 4,854,262 - - -
OTHER REVENUE Total - 4,854,262 - - -

TAX REVENUE
873-400-2141-7104 PROPERTY TAX/SPECIAL LEVY - 229,544 - 281,129 275,000 873-400-2141-7117 PROPERTY TAX/SVC LEVY 2019-2 - 44,466 - 57,931 50,000 TAX REVENUE Total - 274,010 - 339,060 325,000

USE OF MONEY & PROPERTY
873-400-2141-7401 INVESTMENT INCOME - 336 - 2,490 1,410 873-400-2141-7404 TRUSTEE INTEREST INCOME - 626 - 13,369 - USE OF MONEY & PROPERTY Total - 962 - 15,859 1,410
CFD 2019-2 FUND Total - 5,129,234 - 354,919 326,410
CFD 2022-B FUND

OTHER REVENUE
874-400-2141-7720 B
OND PROCEEDS - - - 1,139,772 -
OTHER REVENUE Total - - - 1,139,772 -
CFD 2022-B FUND Total - - - 1,139,772 -
DEBT SERVICE FUNDS Total 2,539,290 17,651,160 546,260 2,371,292 1,708,160

SUCCESSOR AGENCY OF THE FORMER RDA
RDA - CAPITAL PROJECTS 2008 TAB SERIES A

OTHER REVENUE
336-400-1799-7799 MISCELLANEOUS REVENUE - 0 - - -
OTHER REVENUE Total - 0 - - -
RDA - CAPITAL PROJECTS 2008 TAB SERIES A Total - 0 - - -

SUCCESOR AGENCY-ADMINISTRATION ROPS

FINES, FORFEITS & PENALTIES
343-400-1740-7303 OTHER FINES/FORFEITURES/PENALTIES 6,840 - - - - FINES, FORFEITS & PENALTIES Total 6,840 - - - -

OTHER REVENUE
343-400-1740-7710 DAMAGE RECOVERY/RESTITUTION - - - 25 - 343-400-1740-7711 SALE OF PROPERTY 1,658,660 - - - - 343-400-1740-7757 RECOGNIZED OBLIGATION PAYMENT (ROPS) 7,103,170 8,862,763 11,225,920 9,920,451 7,725,000 343-400-1740-7799 MISCELLANEOUS REVENUE 206,360 244,080 238,000 241,016 240,000 343-400-1740-7729 CASH OVER/SHORT - - - 0 -
OTHER REVENUE Total 8,968,190 9,106,843 11,463,920 10,161,492 7,965,000

USE OF MONEY & PROPERTY
343-400-1740-7401 INVESTMENT INCOME 1,760 16,014 800 125,924 36,320 343-400-1740-7402 RENTS & CONCESSIONS 62,400 62,196 62,400 54,049 50,000 343-400-1740-
7404 TRUSTEE INTEREST INCOME 2,170 4,288 100,000 140,942 50,000 343-400-1740-7405 INT. INCOME FROM OTHER SOURCES 117,620 110,799 127,000 102,856 60,000 USE OF MONEY & PROPERTY Total 183,950 193,296 290,200 423,771 196,320 SUCCESOR AGENCY-ADMINISTRATION ROPS Total 9,158,980 9,300,139 11,754,120 10,585,263 8,161,320 SUCCESSOR AGENCY OF THE FORMER RDA Total 9,158,980 9,300,139 11,754,120 10,585,263 8,161,320 All Funds Total 93,609,070 212,046,407 119,334,782 102,933,806 101,722,859 Grand Total 120,910,210 154,533,610 136,698,039 137,367,409 129,481,076 The City of Rialto, California
336
Proposed Budget FY 2023-24
The City of Rialto, California
337
Proposed 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

GENERAL FUND
City Clerk
Administration

PERSONNEL
010-500-3150-1001 SALARIES 133,750 189,379 197,160 212,271 372,684 010-500-3150-1005 SPECIAL COMPENSATION 24,110 27,439 27,940 30,190 43,295 010-500-3150-1010 PARTTIME 19,120 103 0 0 0
010-500-3150-1020 OVERTIME 1,030 2,191 4,000 4,442 4,000 010-500-3150-1030 RETIREMENT 18,520 23,035 24,030 25,095 53,453 010-500-3150-1031 PERS UAL PAYMENT 33,260 35,956 70,920 68,561 0 010-500-3150-1040 WORKER'S COMPENSATION 2,750 3,658 21,310 6,330 28,639 010-500-3150-1050 OTHER FRINGE BENEFITS 25,980 34,185 65,160 35,713 51,790 010-500-3150-1080 LEAVE CASHOUTS 0 8,849 8,000 15,334 0 PERSONNEL Total 258,520 324,796 418,520 397,936 553,861

SERVICES & SUPPLIES
010-500-3150-2011 CONTRACT SERVICES 26,320 53,139 84,200 71,559 216,000 010-500-3150-2021 OTHER SERVICES AND SUPPLIES 69,150 14,382 83,740 69,563 85,230 010-500-3150-2022 TRAINING, MEETINGS AND CONFERENCES 2,340 12,744 13,400 5,467 13,400 010-500-3150-2030 MAINTENANCE - OFFICE AND MACHI 31,890 54,565 65,700 48,971 18,200 010-500-3150-2065 ADVERTISING 15,170 10,548 22,000 18,785 22,000 010-500-3150-2105 ITS 88,970 94,850 0 0 0
010-500-3150-2110 FLEET MAINT/REPLACEMENT CHGS 4,770 5,205 0 0 010-500-3150-2122 SIMONSON CENTER DEPARTMENT FEES 480 720 720 722 912 010-500-3150-2125 BUILDING MAINTENANCE 36,660 42,390 0 0 0 010-500-3150-2140 POSTAGE 3,020 3,362 2,060 1,591 3,700 010-500-3150-2145 LIABILITY INSURANCE 1,150 1,150 22,210 22,210 41,430 SERVICES & SUPPLIES Total 279,920 293,053 294,030 238,868 400,872 DEBT
010-500-3150-4001 PRINCIPAL 0 57,004 0 0 0
010-500-3150-4010 INTEREST 0 1,171 0 0 0
DEBT Total 0 58,175 0 0 0
Administration Total 538,440 676,023 712,550 636,804 954,733 CA Nutrition Incentive

SERVICES & SUPPLIES
010-500-3151-2021 OTHER SERVICES AND SUPPLIES 0 18,016 0 10,595 0 SERVICES & SUPPLIES Total 0 18,016 0 10,595 0
CA Nutrition Incentive Total 0 18,016 0 10,595 0
Council/Commission Support

SERVICES & SUPPLIES
010-500-3152-2011 CONTRACT SERVICES 6,320 4,405 19,200 1,956 1,200 010-500-3152-2021 OTHER SERVICES AND SUPPLIES 930 33,519 66,000 37,252 89,500 010-500-3152-2140 POSTAGE 2,030 2,252 1,380 1,066 2,500 SERVICES & SUPPLIES Total 9,280 40,176 86,580 40,274 93,200 Council/Commission Support Total 9,280 40,176 86,580 40,274 93,200 Elections

SERVICES & SUPPLIES
010-500-3161-2021 OTHER SERVICES AND SUPPLIES 137,130 289 400,000 18,926 50,000 SERVICES & SUPPLIES Total 137,130 289 400,000 18,926 50,000 Elections Total 137,130 289 400,000 18,926 50,000
City Clerk Total 684,850 734,505 1,199,130 706,599 1,097,933 City Council
Administration

PERSONNEL
010-500-1149-1001 SALARIES 124,570 125,112 198,910 138,897 149,890 010-500-1149-1010 PARTTIME 0 7,448 42,552 38,137 97,471 010-500-1149-1020 OVERTIME 0 0 328 0
010-500-1149-1030 RETIREMENT 7,130 6,525 6,520 5,581 5,821 010-500-1149-1031 PERS UAL PAYMENT 36,890 44,366 75,810 73,288 0 010-500-1149-1040 WORKER'S COMPENSATION 2,470 2,576 22,780 5,880 18,088 010-500-1149-1050 OTHER FRINGE BENEFITS 106,180 146,346 148,110 149,644 142,848 PERSONNEL Total 277,240 332,372 494,682 411,755 414,117

SERVICES & SUPPLIES
010-500-1149-2001 TELEPHONE 4,870 5,082 5,000 9,303 8,500 010-500-1149-2010 LEGAL SERVICES 1,670 0 0 0
010-500-1149-2021 OTHER SERVICES AND SUPPLIES 3,250 5,581 4,000 3,792 4,000 010-500-1149-2022 TRAINING, MEETINGS AND CONFERENCES 75,940 132,458 327,500 142,999 386,000 010-500-1149-2025 COUNCIL EXPENDITURES 0 49,000 39,211 50,000 010-500-1149-2027 SPECIAL EVENTS 0 9,500 4,531 9,500
010-500-1149-2105 ITS 88,970 94,850 0 0 0
010-500-1149-2122 SIMONSON CENTER DEPARTMENT FEES 1,200 1,202 1,200 1,213 1,200 010-500-1149-2125 BUILDING MAINTENANCE 112,550 137,840 0 0 0 010-500-1149-2140 POSTAGE 700 402 620 171 450
010-500-1149-2145 LIABILITY INSURANCE 390 390 23,740 23,740 41,470 City of Rialto
Budget Year 2023-2024
Expenditure Detail
The City of Rialto, California
338
Proposed 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 289,540 377,805 420,560 224,960 501,120 Administration Total 566,780 710,177 915,242 636,715 915,237 City Council Total 566,780 710,177 915,242 636,715 915,237 City Manager
Administration

PERSONNEL
010-500-1148-1001 SALARIES 529,860 622,345 943,930 769,000 969,077 010-500-1148-1005 SPECIAL COMPENSATION 42,140 52,980 52,450 78,253 71,863 010-500-1148-1010 PARTTIME 0 109 0 0 0
010-500-1148-1030 RETIREMENT 78,720 77,026 127,320 86,987 124,856 010-500-1148-1031 PERS UAL PAYMENT 260,230 147,886 269,420 260,458 0 010-500-1148-1040 WORKER'S COMPENSATION 39,220 12,080 80,970 19,020 79,834 010-500-1148-1050 OTHER FRINGE BENEFITS 120,650 130,824 205,580 153,847 191,694 010-500-1148-1080 LEAVE CASHOUTS 74,030 30,758 20,370 130,801 0 PERSONNEL Total 1,144,850 1,074,009 1,700,040 1,498,365 1,437,325

SERVICES & SUPPLIES
010-500-1148-2001 TELEPHONE 3,520 6,493 8,090 4,093 5,150 010-500-1148-2010 LEGAL SERVICES 0 2,970 0 558 0
010-500-1148-2011 CONTRACT SERVICES 289,480 178,331 181,809 57,679 269,810 010-500-1148-2012 CONTINUING ASSESSMENT 593,410 321,258 582,718 138,647 0 010-500-1148-2021 OTHER SERVICES AND SUPPLIES 11,760 33,917 15,740 10,177 30,000 010-500-1148-2022 TRAINING, MEETINGS AND CONFERENCES 320 12,303 49,000 9,951 30,000 010-500-1148-2030 MAINTENANCE - OFFICE AND MACHI 2,490 3,982 6,000 2,932 6,000 010-500-1148-2105 ITS 38,130 40,650 0 0 0
010-500-1148-2110 FLEET MAINT/REPLACEMENT CHGS. 9,810 7,258 0 0 010-500-1148-2122 SIMONSON CENTER DEPARTMENT FEES 900 953 1,680 1,139 1,440 010-500-1148-2125 BUILDING MAINTENANCE 140,350 166,760 0 0 0 010-500-1148-2140 POSTAGE 670 383 590 163 450
010-500-1148-2145 LIABILITY INSURANCE 1,190 1,190 84,380 84,380 132,790 010-500-1148-2027 SPECIAL EVENTS 0 0 0 0 0
SERVICES & SUPPLIES Total 1,092,030 776,447 930,007 309,719 475,640 Administration Total 2,236,880 1,850,456 2,630,047 1,808,084 1,912,964 City Manager Total 2,236,880 1,850,456 2,630,047 1,808,084 1,912,964 City Treasurer
Accounts Receivable

PERSONNEL
010-500-9158-1001 SALARIES 39,730 46,657 46,090 38,738 0 010-500-9158-1005 SPECIAL COMPENSATION 4,140 3,601 3,580 3,331 0 010-500-9158-1020 OVERTIME 960 517 970 11,012 0
010-500-9158-1030 RETIREMENT 5,740 5,910 5,870 4,828 0
010-500-9158-1031 PERS UAL PAYMENT 0 21,110 20,408 0
010-500-9158-1040 WORKERS COMPENSATION 810 902 6,340 877 0 010-500-9158-1050 OTHER FRINGE BENEFITS 13,470 13,070 19,850 12,058 0 010-500-9158-1080 LEAVE CASHOUTS 2,210 4,077 4,000 3,894 0 PERSONNEL Total 67,060 74,733 107,810 95,146 0

SERVICES & SUPPLIES
010-500-9158-2122 SIMONSON CENTER DEPARTMENT FEES 170 180 180 146 0 010-500-9158-2145 LIABILITY INSURANCE 0 6,610 6,610 0
SERVICES & SUPPLIES Total 170 180 6,790 6,756 0
Accounts Receivable Total 67,230 74,913 114,600 101,902 0 Cash Receiving/Records

PERSONNEL
010-500-9101-1001 SALARIES 102,800 117,471 117,440 91,581 94,309 010-500-9101-1005 SPECIAL COMPENSATION 14,090 12,882 11,070 8,242 3,194 010-500-9101-1020 OVERTIME 1,350 1,578 1,170 18,834 1,170 010-500-9101-1030 RETIREMENT 15,640 15,223 15,090 11,394 12,346 010-500-9101-1031 PERS UAL PAYMENT 0 58,630 56,680 0
010-500-9101-1040 WORKER'S COMPENSATION 2,160 2,281 17,620 2,260 6,989 010-500-9101-1050 OTHER FRINGE BENEFITS 43,460 42,377 60,460 28,945 43,327 010-500-9101-1080 LEAVE CASHOUTS 6,630 8,614 7,000 3,894 0 PERSONNEL Total 186,130 200,425 288,480 221,828 161,336

SERVICES & SUPPLIES
010-500-9101-2021 OTHER SERVICES AND SUPPLIES 6,620 6,279 8,920 5,423 7,000 010-500-9101-2022 TRAINING, MEETINGS AND CONFERENCES 190 90 1,600 299 1,000 010-500-9101-2030 MAINTENANCE - OFFICE AND MACHI 2,930 2,672 4,020 1,900 2,120 010-500-9101-2122 SIMONSON CENTER DEPARTMENT FEES 530 532 540 383 609 010-500-9101-2140 POSTAGE 660 75 430 45 100
010-500-9101-2145 LIABILITY INSURANCE 0 18,360 18,360 34,150 SERVICES & SUPPLIES Total 10,930 9,649 33,870 26,410 44,979 Cash Receiving/Records Total 197,060 210,073 322,350 248,238 206,315 Investments
The City of Rialto, California
339
Proposed 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
010-500-9100-1001 SALARIES 57,730 69,049 69,320 42,267 111,599 010-500-9100-1005 SPECIAL COMPENSATION 2,810 2,822 1,300 1,015 3,194 010-500-9100-1010 PARTTIME 26,670 26,852 0 2,568 0
010-500-9100-1020 OVERTIME 400 445 450 0 450
010-500-9100-1030 RETIREMENT 7,840 8,575 8,460 5,151 14,792 010-500-9100-1031 PERS UAL PAYMENT 57,110 63,003 40,360 39,017 0 010-500-9100-1040 WORKER'S COMPENSATION 1,680 1,346 12,130 543 8,161 010-500-9100-1050 OTHER FRINGE BENEFITS 31,200 37,611 54,730 32,666 72,725 010-500-9100-1080 LEAVE CASHOUTS 0 3,737 4,000 2,848 0
PERSONNEL Total 185,440 213,440 190,750 126,075 210,922

SERVICES & SUPPLIES
010-500-9100-2010 LEGAL SERVICES 10,700 7,785 4,000 7,875 4,000 010-500-9100-2011 CONTRACT SERVICES 25,770 57,320 124,010 96,212 100,000 010-500-9100-2021 OTHER SERVICES AND SUPPLIES 4,090 1,109 2,210 1,601 2,530 010-500-9100-2022 TRAINING, MEETINGS AND CONFERENCES 1,020 754 6,540 236 6,540 010-500-9100-2105 ITS 59,920 63,880 0 0 0
010-500-9100-2122 SIMONSON CENTER DEPARTMENT FEES 460 472 480 334 719 010-500-9100-2125 BUILDING MAINTENANCE 32,220 36,840 0 0 0 010-500-9100-2140 POSTAGE 510 58 330 35 100
010-500-9100-2145 LIABILITY INSURANCE 810 810 12,640 12,640 27,020 SERVICES & SUPPLIES Total 135,500 169,028 150,210 118,934 140,909 Investments Total 320,940 382,468 340,960 245,009 351,831 City Treasurer Total 585,230 667,455 777,910 595,150 558,145 Community Development
Administration

PERSONNEL
010-500-4150-1001 SALARIES 92,060 138,608 185,080 142,542 262,491 010-500-4150-1005 SPECIAL COMPENSATION 6,450 10,692 3,770 9,242 18,579 010-500-4150-1010 PARTTIME 44,800 26,751 24,430 34,457 0 010-500-4150-1020 OVERTIME 770 3,466 5,250 0 4,000
010-500-4150-1030 RETIREMENT 12,260 17,276 27,170 17,285 36,424 010-500-4150-1031 PERS UAL PAYMENT 274,360 464,282 59,700 57,714 0 010-500-4150-1040 WORKER'S COMPENSATION 1,840 2,975 17,940 6,079 19,447 010-500-4150-1050 OTHER FRINGE BENEFITS 30,990 32,213 42,808 27,721 61,232 010-500-4150-1080 LEAVE CASHOUTS 0 0 2,500 0 0
PERSONNEL Total 463,530 696,264 368,648 295,040 402,173

SERVICES & SUPPLIES
010-500-4150-2010 LEGAL SERVICES 0 2,858 0 0 0
010-500-4150-2011 CONTRACT SERVICES 72,590 80,304 116,000 50,542 70,000 010-500-4150-2021 OTHER SERVICES AND SUPPLIES 50,670 57,939 100,269 59,672 65,000 010-500-4150-2022 TRAINING, MEETINGS AND CONFERENCES 0 380 1,000 1,132 10,000 010-500-4150-2030 MAINTENANCE - OFFICE AND MACHI 0 0 5,000 0 0 010-500-4150-2105 ITS 198,830 211,970 0 0 0
010-500-4150-2110 FLEET MAINT/REPLACEMENT CHGS 16,760 15,694 0 0 010-500-4150-2122 SIMONSON CENTER DEPARTMENT FEES 390 442 650 370 636 010-500-4150-2125 BUILDING MAINTENANCE 67,320 73,620 0 0 0 010-500-4150-2140 POSTAGE 4,850 2,808 5,780 4,367 3,100 010-500-4150-2145 LIABILITY INSURANCE 2,670 2,670 18,700 18,700 33,270 SERVICES & SUPPLIES Total 414,080 448,685 247,399 134,783 182,006 Administration Total 877,610 1,144,949 616,046 429,823 584,179 Building Services

PERSONNEL
010-500-4261-1001 SALARIES 365,770 475,195 684,772 587,030 917,168 010-500-4261-1005 SPECIAL COMPENSATION 27,600 36,976 37,760 46,754 47,333 010-500-4261-1010 PARTTIME 19,860 6,295 12,830 13,468 78,768 010-500-4261-1020 OVERTIME 17,350 7,428 25,000 18,125 25,000 010-500-4261-1030 RETIREMENT 49,390 56,998 85,580 69,682 119,080 010-500-4261-1031 PERS UAL PAYMENT 0 186,670 180,461 0
010-500-4261-1040 WORKER'S COMPENSATION 7,460 9,605 56,100 17,618 74,001 010-500-4261-1050 OTHER FRINGE BENEFITS 94,420 120,595 232,196 118,389 288,708 010-500-4261-1080 LEAVE CASHOUTS 11,350 10,071 11,000 10,677 0 PERSONNEL Total 593,200 723,162 1,331,908 1,062,203 1,550,058

SERVICES & SUPPLIES
010-500-4261-2011 CONTRACT SERVICES 527,300 834,636 880,577 676,390 800,000 010-500-4261-2021 OTHER SERVICES AND SUPPLIES 5,510 2,286 9,000 6,902 9,000 010-500-4261-2022 TRAINING, MEETINGS AND CONFERENCES 1,570 10,889 34,000 16,286 15,000 010-500-4261-2122 SIMONSON CENTER DEPARTMENT FEES 1,380 1,722 2,350 1,649 2,880 010-500-4261-2145 LIABILITY INSURANCE 0 58,460 58,460 103,670 010-500-4261-2090 PRIOR PERIOD ADJUSTMENTS 0 43,610 0 0 0 SERVICES & SUPPLIES Total 535,760 893,144 984,387 759,687 930,550 Building Services Total 1,128,960 1,616,306 2,316,295 1,821,890 2,480,608 Business License

PERSONNEL
The City of Rialto, California
340
Proposed 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
010-500-4153-1001 SALARIES 45,060 91,812 116,660 127,511 130,746 010-500-4153-1005 SPECIAL COMPENSATION 480 2,241 3,500 8,447 10,935 010-500-4153-1010 PARTTIME 23,150 0 2 0 0
010-500-4153-1020 OVERTIME 40 1,911 2,000 956 2,000
010-500-4153-1030 RETIREMENT 8,310 10,477 13,420 14,778 17,915 010-500-4153-1031 PERS UAL PAYMENT 0 27,970 27,040 0
010-500-4153-1040 WORKERS COMPENSATION 910 1,721 8,410 3,887 9,686 010-500-4153-1050 OTHER FRINGE BENEFITS 10,740 19,485 42,228 22,769 23,006 010-500-4153-1080 LEAVE CASHOUTS 0 1,492 2,000 863 0
PERSONNEL Total 88,690 129,140 216,190 206,251 194,289

SERVICES & SUPPLIES
010-500-4153-2010 LEGAL SERVICES 880 2,543 15,000 181 5,000 010-500-4153-2011 CONTRACT SERVICES 1,950 2,147 5,000 2,130 3,000 010-500-4153-2021 OTHER SERVICES AND SUPPLIES 550 519 1,750 1,984 2,000 010-500-4153-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 0 3,000 010-500-4153-2090 PRIOR PERIOD ADJUSTMENTS 0 10,774 0 0 0 010-500-4153-2105 ITS 11,980 12,780 0 0 0
010-500-4153-2110 FLEET MAINT/REPLACEMENT CHGS 1,680 676 0 0 010-500-4153-2122 SIMONSON CENTER DEPARTMENT FEES 190 416 500 505 504 010-500-4153-2140 POSTAGE 1,320 1,611 1,450 537 1,800
010-500-4153-2145 LIABILITY INSURANCE 360 360 8,760 8,760 18,520 SERVICES & SUPPLIES Total 18,910 31,826 32,460 14,098 33,824 Business License Total 107,600 160,966 248,650 220,349 228,112 Economic Development

PERSONNEL
010-500-4255-1001 SALARIES 28,600 65,959 196,470 168,045 184,926 010-500-4255-1005 SPECIAL COMPENSATION 950 1,701 1,790 3,067 5,110 010-500-4255-1010 PARTTIME 12,600 0 0 0
010-500-4255-1030 RETIREMENT 3,670 7,974 23,420 19,785 24,600 010-500-4255-1031 PERS UAL PAYMENT 0 15,900 15,371 0
010-500-4255-1040 WORKERS COMPENSATION 620 1,097 4,780 5,146 16,939 010-500-4255-1050 OTHER FRINGE BENEFITS 4,060 6,384 37,590 14,600 15,228 010-500-4255-1080 LEAVE CASHOUTS 0 2,985 3,000 0 0
PERSONNEL Total 50,500 86,100 282,950 226,014 246,802

SERVICES & SUPPLIES
010-500-4255-2010 LEGAL SERVICES 132,100 185,101 150,000 88,270 132,000 010-500-4255-2011 CONTRACT SERVICES 17,510 34,522 60,000 53,840 75,000 010-500-4255-2021 OTHER SERVICES AND SUPPLIES 7,190 14,564 26,000 4,443 25,000 010-500-4255-2022 TRAINING, MEETINGS AND CONFERENCES 900 28,589 25,000 26,767 30,000 010-500-4255-2090 PRIOR PERIOD ADJUSTMENTS 0 0 15,000 0 010-500-4255-2122 SIMONSON CENTER DEPARTMENT FEES 50 120 350 318 300 010-500-4255-2145 LIABILITY INSURANCE 0 4,980 4,980 12,350 SERVICES & SUPPLIES Total 157,750 262,896 266,330 193,617 274,650

CAPITAL
010-500-4255-3001 CAPITAL IMPROVEMENTS 3,320 0 0 0
CAPITAL Total 3,320 0 0 0
Economic Development Total 211,570 348,996 549,280 419,631 521,452 Planning Commission

PERSONNEL
010-500-4030-1010 PARTTIME 10,150 12,490 0 1,010 0
010-500-4030-1011 STIPEND 0 20,461 7,120 17,040
010-500-4030-1031 PERS UAL PAYMENT 0 3,240 3,132 0
010-500-4030-1040 WORKER'S COMPENSATION 0 970 0 0
PERSONNEL Total 10,150 12,490 24,671 11,262 17,040

SERVICES & SUPPLIES
010-500-4030-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 9,000 343 0 010-500-4030-2145 LIABILITY INSURANCE 0 1,010 1,010 1,810 SERVICES & SUPPLIES Total 0 0 10,010 1,353 1,810
Planning Commission Total 10,150 12,490 34,681 12,615 18,850 Planning Services

PERSONNEL
010-500-4260-1001 SALARIES 311,260 424,618 546,154 600,629 644,730 010-500-4260-1005 SPECIAL COMPENSATION 33,480 46,002 47,170 53,235 66,676 010-500-4260-1010 PARTTIME 35,230 11,238 9,116 0 18,580 010-500-4260-1020 OVERTIME 1,470 11 5,000 111 2,500
010-500-4260-1030 RETIREMENT 44,800 54,793 87,600 73,941 86,973 010-500-4260-1031 PERS UAL PAYMENT 0 157,030 151,807 0
010-500-4260-1040 WORKER'S COMPENSATION 6,590 8,178 47,190 19,152 49,141 010-500-4260-1050 OTHER FRINGE BENEFITS 57,870 141,416 133,923 134,226 142,727 010-500-4260-1080 LEAVE CASHOUTS 8,600 18,406 15,000 23,764 0 PERSONNEL Total 499,300 704,662 1,048,183 1,056,864 1,011,327

SERVICES & SUPPLIES
010-500-4260-2010 LEGAL SERVICES 150,210 147,805 100,000 157,963 160,000 010-500-4260-2011 CONTRACT SERVICES 42,890 30,140 152,517 61,310 75,000 The City of Rialto, California
341
Proposed 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
010-500-4260-2021 OTHER SERVICES AND SUPPLIES 2,270 979 9,500 5,606 6,000 010-500-4260-2022 TRAINING, MEETINGS AND CONFERENCES 0 150 7,500 484 0 010-500-4260-2065 ADVERTISING 8,900 13,687 15,000 12,727 15,000 010-500-4260-2122 SIMONSON CENTER DEPARTMENT FEES 860 998 1,820 1,377 1,452 010-500-4260-2145 LIABILITY INSURANCE 0 49,180 49,180 101,180 SERVICES & SUPPLIES Total 205,130 193,760 335,517 288,647 358,632 Planning Services Total 704,430 898,422 1,383,700 1,345,511 1,369,959 Community Development Total 3,040,320 4,182,129 5,148,653 4,249,820 5,203,160 Engineering
Engineering

PERSONNEL
010-500-7262-1001 SALARIES 149,020 235,273 459,440 457,965 690,670 010-500-7262-1005 SPECIAL COMPENSATION 15,370 17,216 16,770 22,113 9,476 010-500-7262-1010 PARTTIME 0 0 9,120 0 0
010-500-7262-1020 OVERTIME 10,520 99,888 25,000 40,676 45,000 010-500-7262-1030 RETIREMENT 19,940 27,909 48,960 51,563 88,093 010-500-7262-1031 PERS UAL PAYMENT 0 73,990 71,529 0
010-500-7262-1040 WORKERS COMPENSATION 3,030 4,780 22,240 16,192 51,171 010-500-7262-1050 OTHER FRINGE BENEFITS 35,690 55,716 137,372 89,147 152,089 010-500-7262-1080 LEAVE CASHOUTS 1,620 6,053 6,000 5,992 0 010-500-7265-1001 SALARIES 401,480 374,026 752,140 497,698 883,827 010-500-7265-1005 SPECIAL COMPENSATION 49,360 42,494 38,050 40,247 52,406 010-500-7265-1010 PARTTIME 8,480 0 18,750 0 18,870
010-500-7265-1020 OVERTIME 57,080 64,407 60,000 66,806 75,000 010-500-7265-1030 RETIREMENT 56,690 46,757 89,690 59,259 114,723 010-500-7265-1031 PERS UAL PAYMENT 0 226,370 218,840 0
010-500-7265-1040 WORKERS COMPENSATION 8,490 7,235 68,030 16,206 66,883 010-500-7265-1050 OTHER FRINGE BENEFITS 112,820 103,390 229,720 131,320 191,216 010-500-7265-1080 LEAVE CASHOUTS 24,410 14,626 15,000 33,672 0 PERSONNEL Total 954,000 1,099,770 2,296,642 1,819,225 2,439,423

SERVICES & SUPPLIES
010-500-7262-2010 LEGAL SERVICES 48,820 30,495 80,000 77,394 50,000 010-500-7262-2011 CONTRACT SERVICES 1,128,410 2,303,578 3,149,396 1,951,898 2,700,000 010-500-7262-2021 OTHER SERVICES AND SUPPLIES 15,850 11,509 34,906 15,263 25,020 010-500-7262-2022 TRAINING, MEETINGS AND CONFERENCES 910 5,000 0 5,000 010-500-7262-2030 MAINTENANCE - OFFICE & MACHINERY 2,290 1,997 6,731 1,238 6,000 010-500-7262-2122 SIMONSON CENTER DEPARTMENT FEES 460 662 1,120 1,070 1,794 010-500-7262-2145 LIABILITY INSURANCE 0 23,170 23,170 64,220 010-500-7265-2001 TELEPHONE 1,310 1,694 2,070 909 740
010-500-7265-2011 CONTRACT SERVICES 21,220 8,626 364,087 326,765 375,000 010-500-7265-2021 OTHER SERVICES AND SUPPLIES 4,320 3,577 20,020 6,821 15,000 010-500-7265-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 2,500 315 2,500 010-500-7265-2030 MAINTENANCE - OFFICE & MACHINERY 2,280 1,997 5,731 1,386 5,000 010-500-7265-2105 ITS 128,920 137,440 0 0 0
010-500-7265-2110 FLEET MAINT/REPLACEMENT CHGS 14,870 12,726 0 0 010-500-7265-2122 SIMONSON CENTER DEPARTMENT FEES 1,490 1,160 2,200 1,515 2,094 010-500-7265-2125 BUILDING MAINTENANCE 58,150 70,010 0 0 0 010-500-7265-2140 POSTAGE 150 36 150 6 50
010-500-7265-2145 LIABILITY INSURANCE 2,140 2,140 70,900 70,900 93,810 010-500-7265-2901 COST RECOVERY 0 0 (300,000) 0 (600,000) SERVICES & SUPPLIES Total 1,431,590 2,587,648 3,467,982 2,478,651 2,746,228

CAPITAL
010-500-7265-3050 ROLLING STOCK 0 0 (5,250) 0
CAPITAL Total 0 0 (5,250) 0
Engineering Total 2,385,590 3,687,418 5,764,624 4,292,626 5,185,650 Engineering Total 2,385,590 3,687,418 5,764,624 4,292,626 5,185,650 Finance
Accounts Payable

PERSONNEL
010-500-2157-1001 SALARIES 90,140 56,703 215,801 206,423 253,503 010-500-2157-1005 SPECIAL COMPENSATION 10,620 9,720 10,700 16,521 20,379 010-500-2157-1010 PARTTIME 8,360 18,329 3,370 2,029 6,227 010-500-2157-1020 OVERTIME 860 0 1,250 518 1,250
010-500-2157-1030 RETIREMENT 13,220 7,753 16,280 24,964 34,633 010-500-2157-1031 PERS UAL PAYMENT 0 50,320 48,646 0
010-500-2157-1040 WORKER'S COMPENSATION 1,860 1,138 15,120 6,310 19,240 010-500-2157-1050 OTHER FRINGE BENEFITS 27,260 28,685 70,946 54,124 53,436 010-500-2157-1080 LEAVE CASHOUTS 7,420 5,781 5,000 5,073 0 PERSONNEL Total 159,740 128,109 388,787 364,608 388,668

SERVICES & SUPPLIES
010-500-2157-2021 OTHER SERVICES AND SUPPLIES 300 1,799 6,250 688 6,250 010-500-2157-2022 TRAINING, MEETINGS AND CONFERENCES 300 0 600 0 600 010-500-2157-2122 SIMONSON CENTER DEPARTMENT FEES 310 303 520 872 996 010-500-2157-2140 POSTAGE 3,770 2,380 3,020 1,919 2,700 010-500-2157-2145 LIABILITY INSURANCE 0 15,760 15,760 18,440 The City of Rialto, California
342
Proposed 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 4,680 4,483 26,150 19,240 28,986 Accounts Payable Total 164,420 132,593 414,937 383,847 417,654 Administration

PERSONNEL
010-500-2150-1001 SALARIES 218,620 180,940 376,379 383,396 404,158 010-500-2150-1005 SPECIAL COMPENSATION 240 14,574 28,890 38,095 41,163 010-500-2150-1010 PARTTIME 730 3,730 998 0
010-500-2150-1020 OVERTIME 0 4,811 0 541 0
010-500-2150-1030 RETIREMENT 27,450 22,110 51,940 46,837 55,443 010-500-2150-1031 PERS UAL PAYMENT 247,390 295,772 91,350 89,290 0 010-500-2150-1040 WORKER'S COMPENSATION 4,260 3,267 27,450 11,838 29,942 010-500-2150-1050 OTHER FRINGE BENEFITS 30,480 39,183 86,024 77,415 74,874 010-500-2150-1080 LEAVE CASHOUTS 9,120 14,877 15,000 0 0 PERSONNEL Total 538,290 575,533 680,763 648,410 605,580

SERVICES & SUPPLIES
010-500-2150-2001 TELEPHONE 2,750 2,091 2,690 2,347 3,200 010-500-2150-2010 LEGAL SERVICES 19,020 30,846 10,000 3,645 10,000 010-500-2150-2011 CONTRACT SERVICES 134,520 160,214 156,000 89,975 131,250 010-500-2150-2021 OTHER SERVICES AND SUPPLIES 11,190 6,535 43,210 17,017 6,470 010-500-2150-2022 TRAINING, MEETINGS AND CONFERENCES 2,080 2,976 7,640 4,148 7,640 010-500-2150-2030 MAINTENANCE - OFFICE AND MACHI 1,140 872 1,200 978 1,200 010-500-2150-2105 ITS 96,240 102,600 0 0 0
010-500-2150-2110 FLEET MAINT/REPLACEMENT CHGS. 2,420 1,092 0 0 010-500-2150-2122 SIMONSON CENTER DEPARTMENT FEES 420 453 1,040 787 804 010-500-2150-2125 BUILDING MAINTENANCE 99,090 111,140 0 0 0 010-500-2150-2140 POSTAGE 1,990 1,230 1,560 1,053 1,500 010-500-2150-2145 LIABILITY INSURANCE 3,720 3,720 28,610 28,610 40,170 SERVICES & SUPPLIES Total 374,580 423,769 251,950 148,559 202,234 Administration Total 912,870 999,302 932,713 796,969 807,814 ARPA

SERVICES & SUPPLIES
010-500-2256-2011 CONTRACT SERVICES 0 2,294,527 1,845,709 1,088,667 0 SERVICES & SUPPLIES Total 0 2,294,527 1,845,709 1,088,667 0 ARPA Total 0 2,294,527 1,845,709 1,088,667 0
General Ledger

PERSONNEL
010-500-2151-1001 SALARIES 302,180 294,320 404,360 344,919 369,561 010-500-2151-1005 SPECIAL COMPENSATION 14,240 25,571 23,440 17,431 18,753 010-500-2151-1010 PARTTIME 38,500 56,077 4,850 998 18,590 010-500-2151-1020 OVERTIME 1,520 904 1,000 445 1,000
010-500-2151-1030 RETIREMENT 42,190 41,613 49,990 41,140 48,378 010-500-2151-1031 PERS UAL PAYMENT 0 160,880 155,529 0
010-500-2151-1040 WORKER'S COMPENSATION 6,300 5,834 48,350 10,784 28,762 010-500-2151-1050 OTHER FRINGE BENEFITS 86,760 92,712 130,020 104,390 107,056 010-500-2151-1080 LEAVE CASHOUTS 19,430 20,817 15,460 18,627 0 PERSONNEL Total 511,120 537,848 838,350 694,262 592,100

SERVICES & SUPPLIES
010-500-2151-2021 OTHER SERVICES AND SUPPLIES 0 431 470 0 450 010-500-2151-2022 TRAINING, MEETINGS AND CONFERENCES 410 4,636 17,540 1,630 17,540 010-500-2151-2105 ITS 32,680 34,840 0 0 0
010-500-2151-2122 SIMONSON CENTER DEPARTMENT FEES 1,120 997 1,280 1,019 1,044 010-500-2151-2145 LIABILITY INSURANCE 0 50,390 50,390 77,300 SERVICES & SUPPLIES Total 34,210 40,904 69,680 53,038 96,334 General Ledger Total 545,330 578,752 908,030 747,300 688,434 Mail Processing

PERSONNEL
010-500-2159-1001 SALARIES 0 17,349 39,420 41,787 44,582 010-500-2159-1010 PARTTIME 14,160 8,245 0 0 0
010-500-2159-1020 OVERTIME 0 1,000 160 1,000
010-500-2159-1030 RETIREMENT 0 1,923 4,380 4,519 5,644
010-500-2159-1031 PERS UAL PAYMENT 0 4,580 4,428 0
010-500-2159-1040 WORKER'S COMPENSATION 0 286 1,380 1,267 3,304 010-500-2159-1050 OTHER FRINGE BENEFITS 210 5,197 9,800 9,991 10,290 PERSONNEL Total 14,370 33,000 60,560 62,150 64,819

SERVICES & SUPPLIES
010-500-2159-2011 CONTRACT SERVICES 6,910 4,526 6,900 4,987 3,500 010-500-2159-2021 OTHER SERVICES AND SUPPLIES 4,450 5,088 8,800 7,338 5,000 010-500-2159-2030 MAINTENANCE - OFFICE AND MACHI 2,730 3,566 400 0 5,000 010-500-2159-2110 FLEET MAINT/REPLACEMENT CHGS. 4,210 2,428 0 0 010-500-2159-2122 SIMONSON CENTER DEPARTMENT FEES 0 109 240 241 240 010-500-2159-2145 LIABILITY INSURANCE 0 1,430 1,430 4,760 010-500-2159-2901 COST RECOVERY (29,110) 0 0 0
SERVICES & SUPPLIES Total (10,810) 15,717 17,770 13,995 18,500 The City of Rialto, California
343
Proposed 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
Mail Processing Total 3,560 48,717 78,330 76,145 83,319 Payroll

PERSONNEL
010-500-2156-1001 SALARIES 107,750 169,129 351,550 239,211 335,793 010-500-2156-1005 SPECIAL COMPENSATION 5,430 15,124 14,080 12,092 4,051 010-500-2156-1010 PARTTIME 88,960 112,935 6,740 51,601 0 010-500-2156-1020 OVERTIME 120 1,232 0 517 0
010-500-2156-1030 RETIREMENT 13,570 19,432 35,570 27,379 42,906 010-500-2156-1031 PERS UAL PAYMENT 0 78,850 76,227 0
010-500-2156-1040 WORKER'S COMPENSATION 2,200 3,224 23,700 6,591 24,875 010-500-2156-1050 OTHER FRINGE BENEFITS 27,460 37,677 107,190 42,219 69,569 010-500-2156-1080 LEAVE CASHOUTS 4,130 10,304 10,000 12,025 0 PERSONNEL Total 249,620 369,056 627,680 467,862 477,194

SERVICES & SUPPLIES
010-500-2156-2011 CONTRACT SERVICES 0 0 0 0
010-500-2156-2021 OTHER SERVICES AND SUPPLIES 2,810 1,489 1,500 997 1,500 010-500-2156-2022 TRAINING, MEETINGS AND CONFERENCES 440 2,340 3,660 2,757 3,660 010-500-2156-2122 SIMONSON CENTER DEPARTMENT FEES 320 500 1,000 681 996 010-500-2156-2140 POSTAGE 250 158 200 127 200
010-500-2156-2145 LIABILITY INSURANCE 0 24,700 24,700 53,150 SERVICES & SUPPLIES Total 3,820 4,486 31,060 29,263 59,506 Payroll Total 253,440 373,542 658,740 497,125 536,700
Purchasing

PERSONNEL
010-500-2154-1001 SALARIES 118,650 177,444 212,250 208,962 277,324 010-500-2154-1005 SPECIAL COMPENSATION 2,740 8,052 8,560 8,410 6,690 010-500-2154-1010 PARTTIME 41,250 35,935 12,710 18,457 24,908 010-500-2154-1020 OVERTIME 4,960 2,408 2,200 3,096 2,000 010-500-2154-1030 RETIREMENT 14,080 17,981 23,820 23,309 35,051 010-500-2154-1031 PERS UAL PAYMENT 0 63,670 61,552 0
010-500-2154-1040 WORKER'S COMPENSATION 2,210 3,408 19,130 6,951 22,388 010-500-2154-1050 OTHER FRINGE BENEFITS 16,010 21,553 72,820 40,142 61,073 010-500-2154-1080 LEAVE CASHOUTS 2,090 2,661 5,000 11,198 0 PERSONNEL Total 201,990 269,442 420,160 382,077 429,433

SERVICES & SUPPLIES
010-500-2154-2011 CONTRACT SERVICES 0 7,000 1,000 383 4,500 010-500-2154-2021 OTHER SERVICES AND SUPPLIES 3,280 5,763 22,310 14,255 5,310 010-500-2154-2022 TRAINING, MEETINGS AND CONFERENCES 300 1,505 11,750 7,389 9,750 010-500-2154-2030 MAINTENANCE - OFFICE AND MACHI 2,920 116 2,110 0 4,110 010-500-2154-2122 SIMONSON CENTER DEPARTMENT FEES 400 489 720 667 960 010-500-2154-2145 LIABILITY INSURANCE 0 19,940 19,940 38,650 SERVICES & SUPPLIES Total 6,900 14,873 57,830 42,634 63,280

CAPITAL
010-500-2154-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 (5,750) 0 CAPITAL Total 0 0 (5,750) 0
Purchasing Total 208,890 284,315 477,990 418,961 492,713 Utility Users Tax

PERSONNEL
010-500-2163-1001 SALARIES 7,840 0 0 0
010-500-2163-1005 SPECIAL COMPENSATION 110 0 0 0
010-500-2163-1010 PARTTIME 0 11,802 7,870 4,805 18,681
010-500-2163-1020 OVERTIME 250 0 0 0
010-500-2163-1030 RETIREMENT 960 0 0 0
010-500-2163-1031 PERS UAL PAYMENT 0 3,380 3,268 0
010-500-2163-1040 WORKERS COMPENSATION 160 1,020 5 1,381 010-500-2163-1050 OTHER FRINGE BENEFITS 1,450 171 290 70 271 PERSONNEL Total 10,770 11,974 12,560 8,147 20,333

SERVICES & SUPPLIES
010-500-2163-2122 SIMONSON CENTER DEPARTMENT FEES 40 0 0 0 010-500-2163-2145 LIABILITY INSURANCE 0 1,060 1,060 1,740 SERVICES & SUPPLIES Total 40 1,060 1,060 1,740
Utility Users Tax Total 10,810 11,974 13,620 9,207 22,073 Finance Total 2,099,320 4,723,723 5,330,069 4,018,221 3,048,707 Fire
Administration

PERSONNEL
010-500-5150-1001 SALARIES 151,160 279,371 544,432 408,172 488,576 010-500-5150-1005 SPECIAL COMPENSATION 31,000 34,570 10,060 20,620 17,143 010-500-5150-1010 PARTTIME 11,050 16,060 0 15,471 0
010-500-5150-1020 OVERTIME 8,820 6,144 7,000 3,264 8,000 010-500-5150-1030 RETIREMENT 30,800 64,224 116,970 85,589 72,132 010-500-5150-1031 PERS UAL PAYMENT 2,773,010 3,106,245 71,250 68,878 0 The City of Rialto, California
344
Proposed 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
010-500-5150-1040 WORKER'S COMPENSATION 10,490 41,399 29,400 16,762 36,194 010-500-5150-1050 OTHER FRINGE BENEFITS 55,110 80,172 156,656 92,983 102,891 010-500-5150-1080 LEAVE CASHOUTS 18,990 40,742 20,000 31,120 0 PERSONNEL Total 3,090,430 3,668,926 955,768 742,859 724,936

SERVICES & SUPPLIES
010-500-5150-2001 TELEPHONE 19,860 22,170 21,150 19,575 27,010 010-500-5150-2002 ELECTRICITY 62,060 70,486 64,390 73,884 88,250 010-500-5150-2003 GAS 11,130 13,164 13,810 25,269 22,000 010-500-5150-2004 WATER/SEWER 25,670 49,971 52,910 25,721 26,090 010-500-5150-2010 LEGAL SERVICES 33,570 23,243 25,000 28,908 30,000 010-500-5150-2011 CONTRACT SERVICES 767,470 826,728 933,565 912,077 1,000,876 010-500-5150-2021 OTHER SERVICES AND SUPPLIES 9,680 5,771 38,775 15,981 40,920 010-500-5150-2022 TRAINING, MEETINGS AND CONFERENCES 60 1,090 1,000 517 1,000 010-500-5150-2030 MAINTENANCE - OFFICE AND MACHI 900 1,173 5,000 0 5,000 010-500-5150-2105 ITS 303,240 323,270 0 0 0
010-500-5150-2110 FLEET MAINT/REPLACEMENT CHGS. 507,170 714,042 592,040 382,776 713,400 010-500-5150-2122 SIMONSON CENTER DEPARTMENT FEES 550 666 1,440 739 960 010-500-5150-2125 BUILDING MAINTENANCE 230,170 273,040 0 0 0 010-500-5150-2140 POSTAGE 2,160 961 2,240 663 1,100
010-500-5150-2145 LIABILITY INSURANCE 346,020 346,020 30,640 30,640 75,730 SERVICES & SUPPLIES Total 2,319,710 2,671,795 1,781,960 1,516,751 2,032,336

CAPITAL
010-500-5150-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 (1,100) 0 CAPITAL Total 0 0 (1,100) 0
Administration Total 5,410,140 6,340,721 2,737,728 2,258,510 2,757,272 Disaster Preparedness

PERSONNEL
010-500-5172-1001 SALARIES 2,360 124 0 0 0
010-500-5172-1030 RETIREMENT 280 14 0 0 0
010-500-5172-1031 PERS UAL PAYMENT 0 620 599 0
010-500-5172-1040 WORKER'S COMPENSATION 40 22 260 0 0
010-500-5172-1050 OTHER FRINGE BENEFITS 30 1 0 0 0
PERSONNEL Total 2,710 162 880 599 0

SERVICES & SUPPLIES
010-500-5172-2021 OTHER SERVICES AND SUPPLIES 2,730 2,906 7,500 0 0 010-500-5172-2022 TRAINING, MEETINGS AND CONFERENCES 0 3,217 10,000 7,111 0 010-500-5172-2145 LIABILITY INSURANCE 0 270 270 0
SERVICES & SUPPLIES Total 2,730 6,124 17,770 7,381 0
Disaster Preparedness Total 5,440 6,285 18,650 7,981 0
Emergency Medical

PERSONNEL
010-500-5175-1001 SALARIES 735,390 735,675 1,034,110 872,653 1,047,976 010-500-5175-1005 SPECIAL COMPENSATION 62,170 72,047 37,950 79,953 34,950 010-500-5175-1020 OVERTIME 527,940 517,294 590,000 592,440 590,000 010-500-5175-1023 MINIMUM STAFFING AUGMENTATION 856,580 1,105,298 680,000 848,255 980,000 010-500-5175-1030 RETIREMENT 95,660 89,057 137,100 102,942 135,112 010-500-5175-1031 PERS UAL PAYMENT 0 404,530 391,074 0
010-500-5175-1040 WORKER'S COMPENSATION 14,940 114,962 166,910 25,653 77,640 010-500-5175-1050 OTHER FRINGE BENEFITS 320,460 328,490 394,380 362,757 398,740 010-500-5175-1080 LEAVE CASHOUTS 990 2,628 3,000 9,097 0 PERSONNEL Total 2,614,130 2,965,451 3,447,980 3,284,823 3,264,417

SERVICES & SUPPLIES
010-500-5175-2011 CONTRACT SERVICES 384,240 446,262 614,541 523,620 502,600 010-500-5175-2021 OTHER SERVICES AND SUPPLIES 247,840 215,787 303,200 217,156 317,200 010-500-5175-2022 TRAINING, MEETINGS AND CONFERENCES 0 3,204 3,600 3,084 5,000 010-500-5175-2122 SIMONSON CENTER DEPARTMENT FEES 4,920 4,448 6,000 4,847 6,000 010-500-5175-2140 POSTAGE 190 86 200 59 100
010-500-5175-2145 LIABILITY INSURANCE 0 173,930 173,930 253,550 SERVICES & SUPPLIES Total 637,190 669,787 1,101,471 922,696 1,084,450 Emergency Medical Total 3,251,320 3,635,238 4,549,451 4,207,519 4,348,867 Fire Dept Damage Recovery

SERVICES & SUPPLIES
010-500-5177-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 14,670 4,389 0 0 0 SERVICES & SUPPLIES Total 14,670 4,389 0 0 0
Fire Dept Damage Recovery Total 14,670 4,389 0 0 0
Fire Management

PERSONNEL
010-500-5171-1001 SALARIES 684,830 761,715 1,043,510 823,281 990,487 010-500-5171-1005 SPECIAL COMPENSATION 262,070 308,270 329,500 326,320 240,487 010-500-5171-1020 OVERTIME 26,320 38,480 30,000 412 30,000 010-500-5171-1022 OVERTIME MUTUAL AID 75,740 87,928 0 1,478 0 010-500-5171-1023 MINIMUM STAFFING AUGMENTATION 164,080 404,393 300,000 243,921 300,000 010-500-5171-1030 RETIREMENT 233,130 259,695 338,410 275,663 193,942 The City of Rialto, California
345
Proposed 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
010-500-5171-1031 PERS UAL PAYMENT 0 329,200 318,250 0
010-500-5171-1040 WORKER'S COMPENSATION 198,800 118,322 135,830 23,965 73,387 010-500-5171-1050 OTHER FRINGE BENEFITS 147,710 153,282 187,400 181,090 172,142 010-500-5171-1080 LEAVE CASHOUTS 64,040 59,684 20,000 75,325 0 PERSONNEL Total 1,856,720 2,191,768 2,713,850 2,269,705 2,000,445

SERVICES & SUPPLIES
010-500-5171-2122 SIMONSON CENTER DEPARTMENT FEES 1,150 1,167 1,680 1,313 1,440 010-500-5171-2145 LIABILITY INSURANCE 0 141,550 141,550 229,710 SERVICES & SUPPLIES Total 1,150 1,167 143,230 142,863 231,150 Fire Management Total 1,857,870 2,192,935 2,857,080 2,412,568 2,231,595 Fire Prevention

PERSONNEL
010-500-5173-1001 SALARIES 237,230 215,995 196,790 190,798 233,922 010-500-5173-1005 SPECIAL COMPENSATION 34,320 36,896 46,830 34,804 20,332 010-500-5173-1010 PARTTIME 0 0 17,845 27,276
010-500-5173-1020 OVERTIME 10,000 9,415 7,500 7,850 10,000 010-500-5173-1030 RETIREMENT 31,860 26,445 30,110 22,933 31,227 010-500-5173-1031 PERS UAL PAYMENT 0 89,880 86,890 0
010-500-5173-1040 WORKER'S COMPENSATION 4,710 31,403 37,090 5,078 19,350 010-500-5173-1050 OTHER FRINGE BENEFITS 61,710 66,293 71,130 62,396 70,784 010-500-5173-1080 LEAVE CASHOUTS 12,080 0 7,490 0 0
PERSONNEL Total 391,910 386,449 486,820 428,595 412,891

SERVICES & SUPPLIES
010-500-5173-2011 CONTRACT SERVICES 44,280 25,145 100,000 35,003 100,000 010-500-5173-2021 OTHER SERVICES AND SUPPLIES 3,930 5,580 15,300 3,833 16,300 010-500-5173-2022 TRAINING, MEETINGS AND CONFERENCES 2,840 1,930 4,000 1,428 10,000 010-500-5173-2023 ARSON INVESTIGATIONS 3,540 0 5,000 538 5,000 010-500-5173-2122 SIMONSON CENTER DEPARTMENT FEES 720 721 720 630 720 010-500-5173-2140 POSTAGE 90 39 90 27 50
010-500-5173-2145 LIABILITY INSURANCE 0 38,650 38,650 51,580 SERVICES & SUPPLIES Total 55,400 33,415 163,760 80,108 183,650 Fire Prevention Total 447,310 419,863 650,580 508,703 596,541 Fire Protection

PERSONNEL
010-500-5174-1001 SALARIES 4,606,730 4,614,142 5,183,320 4,843,947 5,164,030 010-500-5174-1005 SPECIAL COMPENSATION 1,229,270 1,286,398 990,760 1,272,503 881,855 010-500-5174-1020 OVERTIME 56,060 71,197 135,000 76,173 135,000 010-500-5174-1021 MANDATED OVER-TIME 121,890 123,066 115,110 131,069 121,684 010-500-5174-1022 OVERTIME MUTUAL AID 244,180 223,436 0 154,954 0 010-500-5174-1023 MINIMUM STAFFING AUGMENTATION 3,379,670 4,160,223 3,068,700 3,616,338 4,150,000 010-500-5174-1030 RETIREMENT 1,403,750 1,443,195 1,529,260 1,455,497 722,140 010-500-5174-1031 PERS UAL PAYMENT 0 1,968,060 1,902,596 0 010-500-5174-1040 WORKER'S COMPENSATION 1,246,610 726,216 812,010 139,549 85,307 010-500-5174-1050 OTHER FRINGE BENEFITS 1,150,620 1,127,894 1,125,400 1,170,156 1,088,332 010-500-5174-1080 LEAVE CASHOUTS 31,340 30,012 30,000 84,321 0 PERSONNEL Total 13,470,120 13,805,779 14,957,620 14,847,103 12,348,348

SERVICES & SUPPLIES
010-500-5174-2011 CONTRACT SERVICES 17,310 73,251 189,435 33,595 256,700 010-500-5174-2021 OTHER SERVICES AND SUPPLIES 286,830 268,038 404,023 298,384 350,040 010-500-5174-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE (910) (1,928) 0 0 0 010-500-5174-2122 SIMONSON CENTER DEPARTMENT FEES 10,900 10,488 11,520 10,383 10,559 010-500-5174-2140 POSTAGE 1,250 553 1,290 382 650
010-500-5174-2145 LIABILITY INSURANCE 0 846,200 846,200 1,245,480 010-500-5174-2020 SUPPLIES - OES-ADM 0 0 0 0 150,000
SERVICES & SUPPLIES Total 315,380 350,403 1,452,468 1,188,943 2,013,429 Fire Protection Total 13,785,500 14,156,182 16,410,088 16,036,046 14,361,777 Office of Homeland Security Grant

SERVICES & SUPPLIES
010-500-5159-2021 OTHER SERVICES AND SUPPLIES 60 0 110 0 0 SERVICES & SUPPLIES Total 60 0 110 0 0
Office of Homeland Security Grant Total 60 0 110 0 0
Professional Development

PERSONNEL
010-500-5151-1020 OVERTIME 0 0 10,000 1,200 10,000
010-500-5151-1050 OTHER FRINGE BENEFITS 0 0 16 0
PERSONNEL Total 0 0 10,000 1,217 10,000

SERVICES & SUPPLIES
010-500-5151-2021 OTHER SERVICES AND SUPPLIES 5,340 3,923 7,790 5,914 8,500 010-500-5151-2022 TRAINING, MEETINGS AND CONFERENCES 9,440 3,107 12,650 10,306 14,500 010-500-5151-2110 FLEET MAINT/REPLACEMENT CHGS. 2,250 0 0 0 SERVICES & SUPPLIES Total 17,030 7,030 20,440 16,220 23,000 Professional Development Total 17,030 7,030 30,440 17,437 33,000 The City of Rialto, California
346
Proposed 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
Fire Total 24,789,340 26,762,644 27,254,128 25,448,763 24,329,051 HR/Risk Mgmt
Administration

PERSONNEL
010-500-1250-1001 SALARIES 244,190 251,245 523,500 332,985 376,902 010-500-1250-1005 SPECIAL COMPENSATION 20,900 21,086 29,220 29,248 24,847 010-500-1250-1010 PARTTIME 66,050 143,172 58,950 57,299 0 010-500-1250-1020 OVERTIME 0 7,115 5,000 7,912 0
010-500-1250-1030 RETIREMENT 32,380 34,163 61,460 42,654 51,404 010-500-1250-1031 PERS UAL PAYMENT 132,050 151,795 136,590 132,047 0 010-500-1250-1040 WORKERS COMPENSATION 5,830 4,632 41,050 8,969 27,928 010-500-1250-1050 OTHER FRINGE BENEFITS 43,660 50,391 123,780 69,513 87,781 010-500-1250-1080 LEAVE CASHOUTS 21,410 3,381 10,000 12,586 0 PERSONNEL Total 566,470 666,981 989,550 693,213 568,862

SERVICES & SUPPLIES
010-500-1250-2001 TELEPHONE 950 2,015 2,440 593 680
010-500-1250-2010 LEGAL SERVICES 100 12,176 6,000 0 6,000 010-500-1250-2011 CONTRACT SERVICES 76,330 71,419 258,231 134,667 219,000 010-500-1250-2021 OTHER SERVICES AND SUPPLIES 8,570 49,197 19,061 5,595 17,000 010-500-1250-2022 TRAINING, MEETINGS AND CONFERENCES 1,310 1,448 30,450 11,357 27,000 010-500-1250-2105 ITS 59,920 63,880 0 0 0
010-500-1250-2110 FLEET MAINT/REPLACEMENT CHGS. 410 558 0 0 010-500-1250-2122 SIMONSON CENTER DEPARTMENT FEES 400 507 1,060 727 1,056 010-500-1250-2125 BUILDING MAINTENANCE 41,010 46,220 0 0 0 010-500-1250-2140 POSTAGE 1,340 585 1,900 24 700
010-500-1250-2145 LIABILITY INSURANCE 1,230 1,230 42,780 42,780 74,170 SERVICES & SUPPLIES Total 191,570 249,235 361,922 195,742 345,606 Administration Total 758,040 916,216 1,351,472 888,955 914,468 Recruitment

PERSONNEL
010-500-1252-1001 SALARIES 113,010 129,156 173,750 136,326 193,224 010-500-1252-1005 SPECIAL COMPENSATION 21,840 15,494 15,460 2,957 5,200 010-500-1252-1020 OVERTIME 310 9,274 2,500 7,086 2,500
010-500-1252-1030 RETIREMENT 16,960 15,552 20,100 15,011 25,093 010-500-1252-1031 PERS UAL PAYMENT 0 63,700 61,581 0
010-500-1252-1040 WORKERS COMPENSATION 2,320 2,426 19,140 4,996 14,312 010-500-1252-1050 OTHER FRINGE BENEFITS 40,180 42,244 63,550 41,099 60,213 010-500-1252-1080 LEAVE CASHOUTS 7,570 3,476 5,000 0 0
PERSONNEL Total 202,190 217,623 363,200 269,056 300,542

SERVICES & SUPPLIES
010-500-1252-2011 CONTRACT SERVICES 35,810 231,169 39,812 34,434 55,000 010-500-1252-2021 OTHER SERVICES AND SUPPLIES 39,390 31,570 52,682 50,430 47,000 010-500-1252-2065 ADVERTISING 830 919 10,000 1,110 10,000 010-500-1252-2122 SIMONSON CENTER DEPARTMENT FEES 480 553 720 510 720 010-500-1252-2140 POSTAGE 350 154 500 6 200
010-500-1252-2145 LIABILITY INSURANCE 0 19,950 19,950 31,270 SERVICES & SUPPLIES Total 76,860 264,365 123,664 106,440 144,190 Recruitment Total 279,050 481,988 486,864 375,495 444,732 HR/Risk Mgmt Total 1,037,090 1,398,204 1,838,336 1,264,451 1,359,200 Information Technology
Administration

PERSONNEL
010-500-2152-1001 SALARIES 0 1,153,180 739,977 930,697
010-500-2152-1005 SPECIAL COMPENSATION 0 43,720 45,251 43,694 010-500-2152-1010 PARTTIME 0 13,470 0 0
010-500-2152-1020 OVERTIME 0 12,000 2,963 12,000
010-500-2152-1030 RETIREMENT 0 137,080 86,008 119,560
010-500-2152-1031 PERS UAL PAYMENT 0 118,360 114,423 0
010-500-2152-1040 WORKER'S COMPENSATION 0 35,570 19,292 69,301 010-500-2152-1050 OTHER FRINGE BENEFITS 0 272,850 155,505 218,544 010-500-2152-1080 LEAVE CASHOUTS 0 0 1,357 0
PERSONNEL Total 0 1,786,230 1,164,777 1,393,795

SERVICES & SUPPLIES
010-500-2152-2001 TELEPHONE 0 354,550 65,076 78,430
010-500-2152-2011 CONTRACT SERVICES 0 15,316 928,446 463,097 1,069,860 010-500-2152-2021 OTHER SERVICES AND SUPPLIES 0 281,078 42,656 57,000 010-500-2152-2022 TRAINING, MEETINGS AND CONFERENCES 0 50,000 22,890 40,000 010-500-2152-2030 MAINTENANCE - OFFICE AND MACHI 0 45,000 1,700 43,000 010-500-2152-2122 SIMONSON CENTER DEPARTMENT FEES 0 2,880 1,825 2,160 010-500-2152-2140 POSTAGE 0 50 0 50
010-500-2152-2145 LIABILITY INSURANCE 0 37,070 37,070 97,270 SERVICES & SUPPLIES Total 0 15,316 1,699,074 634,314 1,387,770 Administration Total 0 15,316 3,485,304 1,799,091 2,781,565 The City of Rialto, California
347
Proposed 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
Community Cable Access

PERSONNEL
010-500-3155-1001 SALARIES 141,250 151,067 36,420 159,088 212,543 010-500-3155-1005 SPECIAL COMPENSATION 14,590 14,077 3,550 14,830 10,972 010-500-3155-1010 PARTTIME 17,760 0 0 0 20,488
010-500-3155-1020 OVERTIME 14,200 21,740 16,000 21,452 16,000 010-500-3155-1030 RETIREMENT 20,760 19,569 5,360 20,184 16,478 010-500-3155-1031 PERS UAL PAYMENT 0 83,860 81,071 0
010-500-3155-1040 WORKER'S COMPENSATION 2,970 2,853 25,200 4,820 17,268 010-500-3155-1050 OTHER FRINGE BENEFITS 45,850 50,649 4,490 50,668 70,793 010-500-3155-1080 LEAVE CASHOUTS 8,720 8,261 9,000 15,606 0 PERSONNEL Total 266,100 268,217 183,880 367,719 364,542

SERVICES & SUPPLIES
010-500-3155-2011 CONTRACT SERVICES 1,620 8,103 13,900 7,043 54,910 010-500-3155-2021 OTHER SERVICES AND SUPPLIES 6,600 8,438 12,700 6,718 27,700 010-500-3155-2022 TRAINING, MEETINGS AND CONFERENCES 2,360 5,006 5,800 2,264 5,800 010-500-3155-2030 MAINTENANCE - OFFICE & MACHINERY 1,320 981 3,600 476 3,600 010-500-3155-2105 ITS 54,470 58,070 0 0 0
010-500-3155-2110 FLEET MAINT/REPLACEMENT CHGS. 600 793 0 0 010-500-3155-2122 SIMONSON CENTER DEPARTMENT FEES 530 529 50 530 720 010-500-3155-2125 BUILDING MAINTENANCE 21,960 24,870 0 0 0 010-500-3155-2140 POSTAGE 340 375 230 178 500
010-500-3155-2145 LIABILITY INSURANCE 490 490 26,260 26,260 38,550 SERVICES & SUPPLIES Total 90,290 107,656 62,540 43,469 131,780 Community Cable Access Total 356,390 375,873 246,420 411,188 496,322 PEG Grant

SERVICES & SUPPLIES
010-500-3160-2010 LEGAL SERVICES 240 0 0 0
010-500-3160-2011 CONTRACT SERVICES 47,610 50,939 51,200 50,961 0 010-500-3160-2021 OTHER SERVICES AND SUPPLIES 17,130 13,126 15,000 16,093 0 SERVICES & SUPPLIES Total 64,980 64,065 66,200 67,055 0 PEG Grant Total 64,980 64,065 66,200 67,055 0
Information Technology Total 421,370 455,253 3,797,924 2,277,334 3,277,887 Maintenance & Facilities
Administration

PERSONNEL
010-500-7150-1001 SALARIES 274,450 266,794 506,140 521,302 545,977 010-500-7150-1005 SPECIAL COMPENSATION 19,960 19,265 22,740 27,155 30,602 010-500-7150-1010 PARTTIME 19,060 31,372 38,210 40,543 20,488 010-500-7150-1020 OVERTIME 1,060 1,790 5,000 1,383 5,000 010-500-7150-1030 RETIREMENT 36,890 32,172 63,980 65,853 72,964 010-500-7150-1031 PERS UAL PAYMENT 561,810 659,761 137,350 132,781 0 010-500-7150-1040 WORKER'S COMPENSATION 5,700 4,888 41,280 16,182 42,361 010-500-7150-1050 OTHER FRINGE BENEFITS 71,420 71,361 107,150 125,099 142,153 010-500-7150-1080 LEAVE CASHOUTS 8,140 9,561 10,000 24,034 0 PERSONNEL Total 998,490 1,096,965 931,850 954,333 859,545

SERVICES & SUPPLIES
010-500-7150-2001 TELEPHONE 2,880 2,395 2,570 9,100 8,060 010-500-7150-2010 LEGAL SERVICES 8,990 25,849 15,000 54,793 20,000 010-500-7150-2011 CONTRACT SERVICES 800 963 1,037 1,000 1,000 010-500-7150-2021 OTHER SERVICES AND SUPPLIES 5,950 6,480 22,480 3,619 13,000 010-500-7150-2022 TRAINING, MEETINGS AND CONFERENCES 0 29 2,500 2,157 2,500 010-500-7150-2030 MAINTENANCE - OFFICE AND MACHI 2,390 1,934 7,293 1,981 7,290 010-500-7150-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 4,100 15 0 0 0 010-500-7150-2105 ITS 148,350 158,150 0 0 0
010-500-7150-2110 FLEET MAINT/REPLACEMENT CHGS. 70 0 0 0 010-500-7150-2122 SIMONSON CENTER DEPARTMENT FEES 750 712 1,080 1,090 1,236 010-500-7150-2125 BUILDING MAINTENANCE 69,340 81,030 0 0 0 010-500-7150-2140 POSTAGE 550 133 550 21 150
010-500-7150-2145 LIABILITY INSURANCE 800 800 43,020 43,020 62,810 SERVICES & SUPPLIES Total 244,970 278,489 95,530 116,781 116,046 Administration Total 1,243,460 1,375,454 1,027,380 1,071,114 975,591 Building Maintenance

PERSONNEL
010-500-7302-1001 SALARIES 0 660,140 505,051 588,381
010-500-7302-1005 SPECIAL COMPENSATION 0 45,330 47,295 39,890 010-500-7302-1020 OVERTIME 0 45,000 30,474 45,000
010-500-7302-1030 RETIREMENT 0 79,520 59,446 77,607
010-500-7302-1031 PERS UAL PAYMENT 0 205,090 198,268 0
010-500-7302-1040 WORKER'S COMPENSATION 0 61,640 15,065 43,590 010-500-7302-1050 OTHER FRINGE BENEFITS 0 266,110 173,323 223,013 010-500-7302-1080 LEAVE CASHOUTS 0 0 23,626 0
PERSONNEL Total 0 1,362,830 1,052,548 1,017,481
The City of Rialto, California
348
Proposed 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
010-500-7302-2001 TELEPHONE 0 531,830 364,342 620,490
010-500-7302-2002 ELECTRICITY 180 1,363 2,500 92,365 112,670 010-500-7302-2003 GAS 0 4,650 8,079 8,000
010-500-7302-2004 WATER/SEWER 0 89,370 79,001 101,450
010-500-7302-2010 LEGAL SERVICES 0 2,000 1,823 2,000
010-500-7302-2011 CONTRACT SERVICES 0 62,850 1,981,078 1,583,143 2,014,950 010-500-7302-2021 OTHER SERVICES AND SUPPLIES 0 8,656 344,716 227,327 342,500 010-500-7302-2022 TRAINING, MEETINGS AND CONFERENCES 0 4,000 0 0 010-500-7302-2030 MAINTENANCE - OFFICE AND MACHI 0 2,000 1,738 2,000 010-500-7302-2110 FLEET MAINT/REPLACEMENT CHGS. 0 10 0 0 0 010-500-7302-2122 SIMONSON CENTER DEPARTMENT FEES 0 2,660 1,947 2,400 010-500-7302-2140 POSTAGE 0 160 6 100
010-500-7302-2145 LIABILITY INSURANCE 0 64,230 64,230 114,070 SERVICES & SUPPLIES Total 180 72,878 3,029,194 2,424,002 3,320,630

CAPITAL
010-500-7302-3001 CAPITAL IMPROVEMENTS 0 0 373 0
CAPITAL Total 0 0 373 0
Building Maintenance Total 180 72,878 4,392,024 3,476,923 4,338,111 Community Buildings

SERVICES & SUPPLIES
010-500-7314-2002 ELECTRICITY 22,610 23,927 27,670 24,813 31,800 010-500-7314-2003 GAS 9,730 16,838 15,650 23,715 23,000 010-500-7314-2004 WATER/SEWER 8,400 14,491 12,620 14,403 19,760 010-500-7314-2011 CONTRACT SERVICES 0 0 1,000 0 0
010-500-7314-2021 OTHER SERVICES AND SUPPLIES 0 0 2,500 0 2,500 SERVICES & SUPPLIES Total 40,740 55,257 59,440 62,930 77,060 Community Buildings Total 40,740 55,257 59,440 62,930 77,060 Fleet Maintenance

PERSONNEL
010-500-7307-1001 SALARIES 0 376,870 230,452 337,757
010-500-7307-1005 SPECIAL COMPENSATION 0 30,420 23,086 21,772 010-500-7307-1020 OVERTIME 0 25,000 11,074 25,000
010-500-7307-1030 RETIREMENT 0 46,630 27,428 44,140
010-500-7307-1031 PERS UAL PAYMENT 0 130,070 125,743 0
010-500-7307-1040 WORKER'S COMPENSATION 0 39,090 7,738 25,022 010-500-7307-1050 OTHER FRINGE BENEFITS 0 151,300 71,640 99,350 010-500-7307-1080 LEAVE CASHOUTS 0 0 5,899 0
PERSONNEL Total 0 799,380 503,060 553,041

SERVICES & SUPPLIES
010-500-7307-2001 TELEPHONE 0 1,030 1,541 764
010-500-7307-2002 ELECTRICITY 0 1,140 1,629 2,210
010-500-7307-2003 GAS 0 1,140 2,089 1,200
010-500-7307-2011 CONTRACT SERVICES 0 25,000 1,739 28,000 010-500-7307-2021 OTHER SERVICES AND SUPPLIES 0 45,400 24,100 35,000 010-500-7307-2022 TRAINING, MEETINGS AND CONFERENCES 0 3,200 0 0 010-500-7307-2110 FLEET MAINT/REPLACEMENT CHGS 0 1,344,582 918,259 2,550,000 010-500-7307-2122 SIMONSON CENTER DEPARTMENT FEES 0 0 800 1,200 010-500-7307-2140 POSTAGE 0 200 8 100
010-500-7307-2145 LIABILITY INSURANCE 0 40,740 40,740 63,080 SERVICES & SUPPLIES Total 0 1,462,432 990,903 2,681,554 Fleet Maintenance Total 0 2,261,812 1,493,963 3,234,595 Graffiti

PERSONNEL
010-500-7306-1001 SALARIES 46,190 51,520 49,050 51,274 0 010-500-7306-1005 SPECIAL COMPENSATION 2,070 2,733 0 1,293 0 010-500-7306-1010 PARTTIME 17,480 3,921 11,080 0 22,594 010-500-7306-1020 OVERTIME 3,230 5,258 5,000 228 1,000
010-500-7306-1030 RETIREMENT 5,700 5,727 5,440 5,680 0
010-500-7306-1031 PERS UAL PAYMENT 0 29,210 28,238 0
010-500-7306-1040 WORKER'S COMPENSATION 940 996 8,780 1,582 1,675 010-500-7306-1050 OTHER FRINGE BENEFITS 16,990 18,009 19,940 3,458 328 010-500-7306-1080 LEAVE CASHOUTS 0 0 2,500 4,253 0
PERSONNEL Total 92,600 88,165 131,000 96,007 25,596

SERVICES & SUPPLIES
010-500-7306-2001 TELEPHONE 380 370 300 493 790
010-500-7306-2021 OTHER SERVICES AND SUPPLIES 21,100 17,794 23,020 13,671 27,020 010-500-7306-2122 SIMONSON CENTER DEPARTMENT FEES 240 240 240 241 0 010-500-7306-2145 LIABILITY INSURANCE 0 9,150 9,150 12,660 SERVICES & SUPPLIES Total 21,720 18,404 32,710 23,555 40,470 Graffiti Total 114,320 106,569 163,710 119,562 66,066
Storm Drain Program

PERSONNEL
010-500-7313-1001 SALARIES (2,170) 0 0 9,064
The City of Rialto, California
349
Proposed 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
010-500-7313-1005 SPECIAL COMPENSATION (220) 0 0 1,178
010-500-7313-1030 RETIREMENT (310) 0 0 1,212
010-500-7313-1040 WORKER'S COMPENSATION (50) 0 0 670
010-500-7313-1050 OTHER FRINGE BENEFITS (450) 0 0 2,549 PERSONNEL Total (3,200) 0 0 14,673

SERVICES & SUPPLIES
010-500-7313-2011 CONTRACT SERVICES 0 0 0 14,970
010-500-7313-2110 FLEET MAINT/REPLACEMENT CHGS. 0 680 0 0 0 010-500-7313-2122 SIMONSON CENTER DEPARTMENT FEES (10) 0 0 24 SERVICES & SUPPLIES Total (10) 680 0 0 14,994
Storm Drain Program Total (3,210) 680 0 0 29,667
Street Maintenance

PERSONNEL
010-500-7305-1001 SALARIES 439,220 224,336 381,530 397,271 400,132 010-500-7305-1005 SPECIAL COMPENSATION 39,170 17,948 25,720 20,941 23,254 010-500-7305-1010 PARTTIME 12,650 11,615 0 3,212 22,594 010-500-7305-1020 OVERTIME 51,950 64,120 85,000 76,332 85,000 010-500-7305-1030 RETIREMENT 58,730 27,504 44,150 44,985 52,548 010-500-7305-1031 PERS UAL PAYMENT 0 239,020 231,069 0
010-500-7305-1040 WORKER'S COMPENSATION 8,690 4,630 71,840 11,677 31,315 010-500-7305-1050 OTHER FRINGE BENEFITS 141,260 63,448 173,684 114,173 105,102 010-500-7305-1080 LEAVE CASHOUTS 7,040 1,310 2,000 0 0
PERSONNEL Total 758,710 414,911 1,022,944 899,660 719,945

SERVICES & SUPPLIES
010-500-7305-2001 TELEPHONE 12,970 8,992 9,790 6,085 9,560 010-500-7305-2002 ELECTRICITY 2,900 3,404 3,270 3,192 3,820 010-500-7305-2011 CONTRACT SERVICES 0 23,898 165,329 11,861 50,000 010-500-7305-2021 OTHER SERVICES AND SUPPLIES 74,930 78,730 202,627 124,157 200,910 010-500-7305-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 3,500 (0) 0 010-500-7305-2030 MAINTENANCE - OFFICE AND MACHI 0 2,523 13,007 3,596 10,000 010-500-7305-2105 ITS 145,260 154,860 0 0 0
010-500-7305-2110 FLEET MAINT/REPLACEMENT CHGS. 106,260 130,151 0 0 010-500-7305-2122 SIMONSON CENTER DEPARTMENT FEES 1,820 985 1,690 1,740 1,680 010-500-7305-2125 BUILDING MAINTENANCE 11,690 13,430 0 0 0 010-500-7305-2145 LIABILITY INSURANCE 770,120 770,120 74,860 74,860 59,610 SERVICES & SUPPLIES Total 1,125,950 1,187,093 474,073 225,491 335,580 Street Maintenance Total 1,884,660 1,602,005 1,497,017 1,125,151 1,055,525 Traffic Safety

PERSONNEL
010-500-7308-1001 SALARIES 157,070 148,793 559,448 298,812 514,967 010-500-7308-1005 SPECIAL COMPENSATION 13,030 9,253 12,220 18,485 23,698 010-500-7308-1020 OVERTIME 9,110 36,258 54,500 58,825 54,500 010-500-7308-1030 RETIREMENT 21,350 17,730 67,910 34,425 67,458 010-500-7308-1031 PERS UAL PAYMENT 0 85,200 82,366 0
010-500-7308-1040 WORKER'S COMPENSATION 3,240 2,814 25,610 10,633 38,153 010-500-7308-1050 OTHER FRINGE BENEFITS 61,390 39,773 277,203 117,900 192,784 010-500-7308-1080 LEAVE CASHOUTS 5,400 13,050 13,000 10,249 0 PERSONNEL Total 270,590 267,671 1,095,091 631,695 891,561

SERVICES & SUPPLIES
010-500-7308-2001 TELEPHONE 3,020 2,043 1,950 2,981 4,750 010-500-7308-2002 ELECTRICITY 98,680 149,999 139,690 149,679 168,590 010-500-7308-2021 OTHER SERVICES AND SUPPLIES 169,300 214,978 251,395 135,112 255,800 010-500-7308-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 3,500 0 500 010-500-7308-2030 MAINTENANCE - OFFICE AND MACHI (6,000) 9,772 9,232 896 6,000 010-500-7308-2040 VANDALISM 0 8,913 0 0
010-500-7308-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 0 14,303 0 0 0 010-500-7308-2110 FLEET MAINT/REPLACEMENT CHGS. 34,810 41,732 0 0 010-500-7308-2122 SIMONSON CENTER DEPARTMENT FEES 720 629 2,880 1,358 2,400 010-500-7308-2145 LIABILITY INSURANCE 0 26,680 26,680 38,480 010-500-7310-2001 TELEPHONE 3,420 2,625 2,670 2,937 2,140 010-500-7310-2011 CONTRACT SERVICES 1,270 0 89,850 50,230 80,000 010-500-7310-2021 OTHER SERVICES AND SUPPLIES 344,830 349,679 523,850 344,687 503,700 SERVICES & SUPPLIES Total 650,050 794,672 1,051,698 714,560 1,062,360

CAPITAL
010-500-7308-3050 ROLLING STOCK 800 0 0 0
010-500-7308-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 14,008 12,790 0 CAPITAL Total 800 0 14,008 12,790 0
Traffic Safety Total 921,440 1,062,343 2,160,797 1,359,045 1,953,920 Maintenance & Facilities Total 4,201,590 4,275,187 11,562,179 8,708,687 11,730,535 Management Services
Administration

PERSONNEL
010-500-3250-1001 SALARIES 174,890 189,038 185,440 198,981 81,509 The City of Rialto, California
350
Proposed 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
010-500-3250-1005 SPECIAL COMPENSATION 19,250 18,726 18,540 19,758 11,744 010-500-3250-1020 OVERTIME 350 989 2,100 1,210 2,100
010-500-3250-1030 RETIREMENT 27,640 26,570 26,310 27,463 12,012 010-500-3250-1031 PERS UAL PAYMENT 99,240 105,482 80,640 77,958 0 010-500-3250-1040 WORKERS COMPENSATION 3,800 3,643 24,240 6,342 6,293 010-500-3250-1050 OTHER FRINGE BENEFITS 30,900 31,546 35,590 32,959 18,372 010-500-3250-1080 LEAVE CASHOUTS 0 15,752 16,000 17,562 0 PERSONNEL Total 356,070 391,746 388,860 382,232 132,029

SERVICES & SUPPLIES
010-500-3250-2122 SIMONSON CENTER DEPARTMENT FEES 370 373 370 373 228 010-500-3250-2145 LIABILITY INSURANCE 0 25,260 25,260 41,060 SERVICES & SUPPLIES Total 370 373 25,630 25,633 41,288
Administration Total 356,440 392,118 414,490 407,865 173,317 Healthy Communities Grant

PERSONNEL
010-500-3163-1010 PARTTIME 0 16,670 0 0
010-500-3163-1050 OTHER FRINGE BENEFITS 0 240 0 0
PERSONNEL Total 0 16,910 0 0

SERVICES & SUPPLIES
010-500-3163-2021 OTHER SERVICES AND SUPPLIES 3,660 3,422 31,745 22,337 31,750 SERVICES & SUPPLIES Total 3,660 3,422 31,745 22,337 31,750 Healthy Communities Grant Total 3,660 3,422 48,655 22,337 31,750 Passport Services

PERSONNEL
010-500-3156-1001 SALARIES 86,120 122,431 130,230 117,048 142,751 010-500-3156-1005 SPECIAL COMPENSATION 4,400 8,776 7,230 7,070 3,705 010-500-3156-1010 PARTTIME 14,200 110 0 0 0
010-500-3156-1020 OVERTIME 2,840 5,796 7,000 6,042 7,000 010-500-3156-1030 RETIREMENT 11,140 14,455 15,550 13,369 18,539 010-500-3156-1031 PERS UAL PAYMENT 0 48,050 46,452 0
010-500-3156-1040 WORKERS COMPENSATION 1,740 2,316 14,440 3,163 10,576 010-500-3156-1050 OTHER FRINGE BENEFITS 28,400 33,299 72,160 33,901 55,652 010-500-3156-1080 LEAVE CASHOUTS 3,690 3,394 4,000 7,857 0 PERSONNEL Total 152,530 190,576 298,660 234,902 238,223

SERVICES & SUPPLIES
010-500-3156-2021 OTHER SERVICES AND SUPPLIES 14,850 10,724 21,067 7,513 20,000 010-500-3156-2122 SIMONSON CENTER DEPARTMENT FEES 540 670 780 569 780 010-500-3156-2140 POSTAGE 15,590 17,330 10,620 8,203 20,000 010-500-3156-2145 LIABILITY INSURANCE 380 380 15,050 15,050 27,350 SERVICES & SUPPLIES Total 31,360 29,104 47,517 31,335 68,130 Passport Services Total 183,890 219,680 346,177 266,237 306,353 Management Services Total 543,990 615,221 809,322 696,439 511,421 Non-Departmental
Non-Departmental

PERSONNEL
010-500-0001-1001 SALARIES 0 992,250 677,000 24,750 0
010-500-0001-1005 SPECIAL COMPENSATION 0 2,550 3,450 3,450 0 010-500-0001-1030 RETIREMENT 90 0 5,013,000 6,748,066 0 010-500-0001-1031 PERS UAL PAYMENT 0 15,240 53,142 10,664,600 010-500-0001-1032 RETIREE PENSION BENEFITS 197,570 184,985 175,000 13,578 0 010-500-0001-1040 WORKERS COMPENSATION 10 4,580 0 0
010-500-0001-1050 OTHER FRINGE BENEFITS 47,740 537,449 22,300 2,706,230 0 010-500-0001-1051 RETIREE MEDICAL 268,510 0 88,813 0
010-500-0001-1060 TERMINATION PAYOFFS 878,290 1,257,270 1,000,000 2,324,816 0 PERSONNEL Total 1,392,210 2,974,504 6,910,570 11,962,844 10,664,600

SERVICES & SUPPLIES
010-500-0001-2011 CONTRACT SERVICES 123,500 576,275 873,130 385,363 304,000 010-500-0001-2021 OTHER SERVICES AND SUPPLIES 103,030 64,143 65,000 53,616 65,000 010-500-0001-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 1,048,420 8,294,270 0 (9,268,800) 0 010-500-0001-2060 OTHER EXPENSE 3,454,830 5,968,978 2,945,000 2,262,502 2,945,000 010-500-0001-2065 ADVERTISING 61,000 74,631 80,800 56,391 106,480 010-500-0001-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 0 2,074 0 0 0 010-500-0001-2090 PRIOR PERIOD ADJUSTMENTS 0 412,440 0 0 0 010-500-0001-2145 LIABILITY INSURANCE 0 4,770 4,770 270,450 SERVICES & SUPPLIES Total 4,790,780 15,392,811 3,968,700 (6,506,158) 3,690,930

TRANSFERS OUT
010-500-0001-5210 TRANSFERS OUT -FUND 210 0 5,129,319 0 1,477,271 0 010-500-0001-5223 TRANSFERS OUT -FUND 223 716,410 0 0 0 010-500-0001-5224 TRANSFERS OUT - LLD NO 2 0 0 0 439,640 010-500-0001-5225 TRANSFERS OUT - LANDSCAPE MAINT 164,020 302,305 234,150 234,150 950,180 010-500-0001-5300 TRANSFERS OUT - FUND 300 1,803,600 25,601,110 7,483,121 6,047,000 1,950,260 010-500-0001-5490 TRANSFERS OUT - STREET LIGHT DIST 0 388,090 572,490 572,490 0 The City of Rialto, California
351
Proposed 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
010-500-0001-5630 TRANSFERS OUT - CEMETERY 420,500 84,710 0 0 8,220 010-500-0001-5660 TRANSFERS OUT - FUND 660 0 0 1,500,000 0 010-500-0001-5670 TRANSFERS OUT - FUND 670 0 4,873,105 0 1,500,000 0 010-500-0001-5690 TRANSFERS OUT -FUND 690 0 1,199,013 0 0 0 010-500-0001-5720 TRANSFERS OUT - WORKERS COMP 0 2,700,000 0 0 0 010-500-0001-5730 TRANSFERS OUT - GENERAL LIABILITY 0 6,000,000 0 0 0 010-500-0001-5770 TRANSFERS OUT -FUND 770 0 2,567,079 0 0 0 010-500-0001-5780 TRANSFERS OUT -FUND 780 0 328,525 0 0 0 010-500-0001-5821 TRANSFERS OUT -FUND 821 0 10,000,000 0 0 0 TRANSFERS OUT Total 3,104,530 59,173,256 8,289,761 11,330,911 3,348,300 DEBT
010-500-0001-4001 PRINCIPAL 162,840 188,681 271,660 271,642 268,100 010-500-0001-4010 INTEREST 289,590 282,886 275,400 275,396 268,990 010-500-0001-4020 SERVICE FEES 950 950 6,400 6,750 1,900 DEBT Total 453,380 472,517 553,460 553,788 538,990
Non-Departmental Total 9,740,900 78,013,088 19,722,491 17,341,385 18,242,820 Non-Departmental Total 9,740,900 78,013,088 19,722,491 17,341,385 18,242,820 Police
Administration

PERSONNEL
010-500-6150-1001 SALARIES 1,014,490 1,055,633 1,238,840 1,257,370 1,451,314 010-500-6150-1005 SPECIAL COMPENSATION 187,200 201,469 197,900 256,658 216,918 010-500-6150-1010 PARTTIME 3,500 0 12,810 0 0
010-500-6150-1020 OVERTIME 74,650 134,829 150,000 132,682 150,000 010-500-6150-1030 RETIREMENT 269,860 281,229 325,830 334,027 225,707 010-500-6150-1031 PERS UAL PAYMENT 4,859,080 5,457,777 430,400 416,083 0 010-500-6150-1040 WORKER'S COMPENSATION 133,690 88,779 177,580 37,619 107,519 010-500-6150-1050 OTHER FRINGE BENEFITS 216,570 224,877 266,540 268,936 292,550 010-500-6150-1080 LEAVE CASHOUTS 87,740 124,175 50,000 102,077 0 PERSONNEL Total 6,846,780 7,568,769 2,849,900 2,805,453 2,444,008

SERVICES & SUPPLIES
010-500-6150-2001 TELEPHONE 210,040 265,487 236,880 307,107 415,520 010-500-6150-2002 ELECTRICITY 95,340 119,542 100,990 127,622 153,700 010-500-6150-2003 GAS 2,790 3,473 4,130 6,750 6,500
010-500-6150-2004 WATER/SEWER 12,420 17,028 16,130 12,603 14,970 010-500-6150-2010 LEGAL SERVICES 280,530 260,111 500,000 234,424 300,000 010-500-6150-2011 CONTRACT SERVICES 339,900 521,857 229,437 188,991 256,220 010-500-6150-2021 OTHER SERVICES AND SUPPLIES 226,100 221,103 260,358 145,091 293,830 010-500-6150-2022 TRAINING, MEETINGS AND CONFERENCES 1,800 13,047 28,000 16,784 23,000 010-500-6150-2030 MAINTENANCE - OFFICE AND MACHI 16,490 8,049 40,247 29,589 36,700 010-500-6150-2065 ADVERTISING 0 475 2,500 0 0
010-500-6150-2080 ADMINISTRATION 57,770 (3,308) 0 0 0
010-500-6150-2105 ITS 615,550 656,220 0 0 0
010-500-6150-2110 FLEET MAINT/REPLACEMENT CHGS. 991,630 1,113,096 0 1,734 0 010-500-6150-2122 SIMONSON CENTER DEPARTMENT FEES 2,070 2,011 2,400 2,166 2,400 010-500-6150-2125 BUILDING MAINTENANCE 485,250 561,480 0 0 0 010-500-6150-2140 POSTAGE 11,840 9,306 10,890 9,022 10,500 010-500-6150-2145 LIABILITY INSURANCE 1,154,330 1,154,330 185,060 185,061 293,790 SERVICES & SUPPLIES Total 4,503,850 4,923,305 1,617,022 1,266,942 1,807,130

CAPITAL
010-500-6150-3050 ROLLING STOCK (500) 0 (18,250) 0
010-500-6150-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 0 (13,550) 0 010-500-6150-3001 CAPITAL IMPROVEMENTS 0 0 19,799 0 0
CAPITAL Total (500) 0 19,799 (31,800) 0
Administration Total 11,350,130 12,492,074 4,486,722 4,040,595 4,251,138 Code Enforcement

PERSONNEL
010-500-4295-1001 SALARIES 313,500 179,087 377,900 228,433 436,594 010-500-4295-1005 SPECIAL COMPENSATION 36,650 18,643 9,870 14,628 14,065 010-500-4295-1020 OVERTIME 13,330 4,028 15,500 4,502 15,500 010-500-4295-1030 RETIREMENT 46,870 21,377 37,530 25,864 47,779 010-500-4295-1031 PERS UAL PAYMENT 0 170,430 164,761 0
010-500-4295-1040 WORKERS COMPENSATION 6,840 3,582 51,220 8,445 32,345 010-500-4295-1050 OTHER FRINGE BENEFITS 105,160 44,644 142,440 49,000 107,105 010-500-4295-1080 LEAVE CASHOUTS 19,270 14,424 15,000 10,758 0 PERSONNEL Total 541,620 285,784 819,890 506,391 653,388

SERVICES & SUPPLIES
010-500-4295-2001 TELEPHONE 0 2,362 2,190 2,201 2,880
010-500-4295-2010 LEGAL SERVICES 50,260 45,457 50,000 45,031 50,000 010-500-4295-2011 CONTRACT SERVICES 37,150 34,984 45,500 26,030 45,500 010-500-4295-2021 OTHER SERVICES AND SUPPLIES 15,650 9,951 24,260 15,291 24,000 010-500-4295-2022 TRAINING, MEETINGS AND CONFERENCES 1,840 1,352 6,000 2,529 6,000 010-500-4295-2030 MAINTENANCE - OFFICE & MACHINERY 0 0 1,000 86 1,000 010-500-4295-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE (640) 7,826 0 0 0 010-500-4295-2105 ITS 101,680 108,400 0 0 0
The City of Rialto, California
352
Proposed 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
010-500-4295-2110 FLEET MAINT/REPLACEMENT CHGS 21,600 26,701 0 0 0 010-500-4295-2122 SIMONSON CENTER DEPARTMENT FEES 1,160 468 1,200 434 960 010-500-4295-2125 BUILDING MAINTENANCE 26,920 31,070 0 0 0 010-500-4295-2140 POSTAGE 2,030 492 1,530 0 600
010-500-4295-2145 LIABILITY INSURANCE 1,910 1,910 53,380 53,380 41,000 SERVICES & SUPPLIES Total 259,560 270,972 185,060 144,982 171,940 Code Enforcement Total 801,180 556,756 1,004,950 651,373 825,328 Crime Analysis Unit

PERSONNEL
010-500-6152-1001 SALARIES 140,220 156,962 232,140 169,408 231,078 010-500-6152-1005 SPECIAL COMPENSATION 23,590 25,612 25,310 29,125 27,092 010-500-6152-1020 OVERTIME 14,750 16,861 20,000 16,124 20,000 010-500-6152-1030 RETIREMENT 20,860 21,430 30,280 22,689 33,031 010-500-6152-1031 PERS UAL PAYMENT 0 57,430 55,520 0
010-500-6152-1040 WORKER'S COMPENSATION 2,790 13,483 23,700 5,048 17,121 010-500-6152-1050 OTHER FRINGE BENEFITS 46,190 54,182 72,570 54,593 81,775 010-500-6152-1080 LEAVE CASHOUTS 1,780 892 5,000 4,009 0 PERSONNEL Total 250,180 289,423 466,430 356,516 410,097

SERVICES & SUPPLIES
010-500-6152-2021 OTHER SERVICES AND SUPPLIES 72,370 51,388 76,683 56,867 70,460 010-500-6152-2022 TRAINING, MEETINGS AND CONFERENCES 1,010 13,314 17,000 10,948 17,000 010-500-6152-2030 MAINTENANCE - OFFICE AND MACHI 0 135 2,000 0 0 010-500-6152-2122 SIMONSON CENTER DEPARTMENT FEES 480 481 720 481 720 010-500-6152-2145 LIABILITY INSURANCE 0 24,690 24,690 40,090 SERVICES & SUPPLIES Total 73,860 65,318 121,093 92,987 128,270 Crime Analysis Unit Total 324,040 354,741 587,523 449,503 538,366 CS/Dare Program

PERSONNEL
010-500-6288-1001 SALARIES 322,130 462,369 489,650 424,863 534,047 010-500-6288-1005 SPECIAL COMPENSATION 49,180 80,410 58,390 80,877 72,502 010-500-6288-1020 OVERTIME 115,980 159,910 155,000 99,101 125,000 010-500-6288-1030 RETIREMENT 80,470 106,646 106,160 94,357 76,063 010-500-6288-1031 PERS UAL PAYMENT 0 152,890 147,804 0
010-500-6288-1040 WORKER'S COMPENSATION 48,670 39,750 63,080 11,052 39,564 010-500-6288-1050 OTHER FRINGE BENEFITS 81,480 120,433 128,310 112,625 153,893 010-500-6288-1080 LEAVE CASHOUTS 9,380 26,655 20,000 31,819 0 PERSONNEL Total 707,290 996,173 1,173,480 1,002,498 1,001,069

SERVICES & SUPPLIES
010-500-6288-2021 OTHER SERVICES AND SUPPLIES 35,850 36,642 46,755 31,161 40,800 010-500-6288-2022 TRAINING, MEETINGS AND CONFERENCES 12,220 17,956 20,000 9,992 20,000 010-500-6288-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 24,230 253,990 0 0 0 010-500-6288-2122 SIMONSON CENTER DEPARTMENT FEES 880 1,073 1,200 881 1,200 010-500-6288-2145 LIABILITY INSURANCE 0 65,740 65,740 138,950 SERVICES & SUPPLIES Total 73,180 309,661 133,695 107,774 200,950 CS/Dare Program Total 780,470 1,305,834 1,307,175 1,110,272 1,202,019 Detective Bureau

PERSONNEL
010-500-6290-1001 SALARIES 816,710 934,105 900,388 991,899 1,269,112 010-500-6290-1005 SPECIAL COMPENSATION 180,460 190,221 159,141 226,644 224,250 010-500-6290-1020 OVERTIME 186,470 233,792 260,000 202,100 260,000 010-500-6290-1030 RETIREMENT 217,190 251,915 242,655 266,615 190,551 010-500-6290-1031 PERS UAL PAYMENT 0 399,030 385,757 0
010-500-6290-1040 WORKER'S COMPENSATION 123,010 79,477 164,640 28,776 94,025 010-500-6290-1050 OTHER FRINGE BENEFITS 247,030 315,245 233,168 252,757 331,394 010-500-6290-1080 LEAVE CASHOUTS 71,060 78,149 30,000 96,277 0 PERSONNEL Total 1,841,930 2,082,904 2,389,022 2,450,826 2,369,332

SERVICES & SUPPLIES
010-500-6290-2011 CONTRACT SERVICES 16,810 18,197 23,130 12,320 20,700 010-500-6290-2021 OTHER SERVICES AND SUPPLIES 29,010 16,016 50,175 35,708 36,000 010-500-6290-2022 TRAINING, MEETINGS AND CONFERENCES 10,060 13,509 24,000 14,555 24,000 010-500-6290-2030 MAINTENANCE - OFFICE AND MACHI 1,700 1,405 3,450 1,819 3,450 010-500-6290-2122 SIMONSON CENTER DEPARTMENT FEES 2,250 2,347 2,400 2,326 3,120 010-500-6290-2145 LIABILITY INSURANCE 0 171,570 171,570 291,060 SERVICES & SUPPLIES Total 59,830 51,474 274,724 238,298 378,330 Detective Bureau Total 1,901,760 2,134,378 2,663,747 2,689,124 2,747,662 Dispatch Center

PERSONNEL
010-500-6280-1001 SALARIES 633,000 701,616 927,700 816,613 1,189,894 010-500-6280-1005 SPECIAL COMPENSATION 92,220 113,357 167,650 139,887 77,194 010-500-6280-1010 PARTTIME 0 0 16,370 0 33,384
010-500-6280-1020 OVERTIME 589,560 457,685 318,350 360,559 488,000 010-500-6280-1021 MANDATED OVER-TIME 9,630 10,873 12,000 13,738 0 010-500-6280-1030 RETIREMENT 93,560 96,608 127,760 109,502 162,081 010-500-6280-1031 PERS UAL PAYMENT 0 385,810 372,977 0
The City of Rialto, California
353
Proposed 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
010-500-6280-1040 WORKER'S COMPENSATION 12,500 59,991 159,180 23,423 90,627 010-500-6280-1050 OTHER FRINGE BENEFITS 245,830 257,957 389,380 294,679 487,539 010-500-6280-1080 LEAVE CASHOUTS 7,780 14,378 14,000 24,368 0 PERSONNEL Total 1,684,080 1,712,466 2,518,200 2,155,746 2,528,720

SERVICES & SUPPLIES
010-500-6280-2021 OTHER SERVICES AND SUPPLIES 32,850 38,911 204,290 30,818 33,000 010-500-6280-2022 TRAINING, MEETINGS AND CONFERENCES 4,960 7,517 9,000 8,836 9,000 010-500-6280-2030 MAINTENANCE - OFFICE AND MACHI 31,620 39,803 53,300 19,981 56,300 010-500-6280-2122 SIMONSON CENTER DEPARTMENT FEES 2,680 2,829 4,320 3,102 4,320 010-500-6280-2145 LIABILITY INSURANCE 0 165,880 165,880 238,500 SERVICES & SUPPLIES Total 72,110 89,060 436,790 228,617 341,120 Dispatch Center Total 1,756,190 1,801,526 2,954,990 2,384,362 2,869,839 Field Services

PERSONNEL
010-500-6281-1001 SALARIES 6,716,880 6,964,987 7,657,363 6,857,718 8,190,094 010-500-6281-1005 SPECIAL COMPENSATION 1,064,340 1,174,453 1,571,664 1,216,544 730,533 010-500-6281-1010 PARTTIME 0 0 423 0
010-500-6281-1020 OVERTIME 1,338,990 1,476,249 1,400,000 1,341,823 1,400,000 010-500-6281-1021 MANDATED OVER-TIME 220 0 0 0
010-500-6281-1030 RETIREMENT 1,759,830 1,881,696 2,144,005 1,855,199 1,170,800 010-500-6281-1031 PERS UAL PAYMENT 0 2,997,630 2,897,918 0 010-500-6281-1040 WORKER'S COMPENSATION 978,200 599,957 1,236,810 191,497 606,482 010-500-6281-1050 OTHER FRINGE BENEFITS 1,710,910 1,697,295 2,062,533 1,594,065 1,991,494 010-500-6281-1080 LEAVE CASHOUTS 321,880 430,459 400,000 404,492 0 PERSONNEL Total 13,891,250 14,225,096 19,470,005 16,359,679 14,089,403

SERVICES & SUPPLIES
010-500-6281-2011 CONTRACT SERVICES 1,024,030 1,194,076 1,214,180 992,057 1,467,450 010-500-6281-2021 OTHER SERVICES AND SUPPLIES 144,400 176,162 353,574 248,792 197,000 010-500-6281-2030 MAINTENANCE - OFFICE AND MACHI 7,390 5,559 34,710 3,485 20,000 010-500-6281-2080 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 16,973 21,377 010-500-6281-2145 LIABILITY INSURANCE 0 1,288,880 1,288,880 1,979,500 SERVICES & SUPPLIES Total 1,197,960 1,399,405 2,915,104 2,550,187 3,685,327 Field Services Total 15,089,210 15,624,500 22,385,109 18,909,866 17,774,730 Humane Services

PERSONNEL
010-500-6283-1001 SALARIES 58,720 19,650 230,520 65,174 244,938 010-500-6283-1005 SPECIAL COMPENSATION 3,270 1,220 0 0 0 010-500-6283-1020 OVERTIME 11,920 13,824 20,000 16,001 20,000 010-500-6283-1030 RETIREMENT 7,980 2,314 27,260 7,013 31,026 010-500-6283-1031 PERS UAL PAYMENT 0 25,900 25,038 0
010-500-6283-1040 WORKER'S COMPENSATION 1,170 2,020 10,690 2,875 18,150 010-500-6283-1050 OTHER FRINGE BENEFITS 23,350 4,877 124,140 14,560 136,524 010-500-6283-1080 LEAVE CASHOUTS 6,330 0 10,000 0 0
PERSONNEL Total 112,740 43,905 448,510 130,661 450,638

SERVICES & SUPPLIES
010-500-6283-2011 CONTRACT SERVICES 189,720 355,339 554,860 357,726 554,860 010-500-6283-2021 OTHER SERVICES AND SUPPLIES 24,190 10,364 19,225 11,413 17,900 010-500-6283-2022 TRAINING, MEETINGS AND CONFERENCES 1,510 75 4,000 285 4,000 010-500-6283-2122 SIMONSON CENTER DEPARTMENT FEES 270 113 1,200 322 1,200 010-500-6283-2140 POSTAGE 8,380 3,543 6,430 5,857 4,000 010-500-6283-2145 LIABILITY INSURANCE 0 11,140 11,140 6,090 SERVICES & SUPPLIES Total 224,070 369,433 596,855 386,743 588,050 Humane Services Total 336,810 413,338 1,045,365 517,405 1,038,688 IT Unit

PERSONNEL
010-500-6151-1001 SALARIES 163,830 188,106 264,960 304,993 303,950 010-500-6151-1005 SPECIAL COMPENSATION 5,450 5,948 5,340 15,952 15,931 010-500-6151-1020 OVERTIME 0 444 24,280 5,511 20,000
010-500-6151-1030 RETIREMENT 21,920 22,464 31,610 37,560 40,972 010-500-6151-1031 PERS UAL PAYMENT 0 54,350 52,542 0
010-500-6151-1040 WORKERS COMPENSATION 3,410 15,548 22,420 9,117 22,517 010-500-6151-1050 OTHER FRINGE BENEFITS 37,900 45,967 75,730 72,034 72,113 010-500-6151-1080 LEAVE CASHOUTS 5,020 6,911 7,000 10,192 0 PERSONNEL Total 237,530 285,388 485,690 507,901 475,482

SERVICES & SUPPLIES
010-500-6151-2011 CONTRACT SERVICES 17,290 17,759 5,674 5,001 0 010-500-6151-2021 OTHER SERVICES AND SUPPLIES 335,700 380,337 402,850 319,259 676,280 010-500-6151-2022 TRAINING, MEETINGS AND CONFERENCES 1,500 3,000 5,330 10,000 010-500-6151-2030 MAINTENANCE - OFFICE & MACHINERY 170 2,361 3,000 2,021 4,000 010-500-6151-2122 SIMONSON CENTER DEPARTMENT FEES 480 498 720 722 720 010-500-6151-2145 LIABILITY INSURANCE 0 23,370 23,370 39,210 SERVICES & SUPPLIES Total 355,140 400,954 438,614 355,704 730,210 IT Unit Total 592,670 686,342 924,304 863,604 1,205,692 The City of Rialto, California
354
Proposed 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

PERSONNEL
010-500-6296-1020 OVERTIME 47,980 10,248 52,000 24,474 65,000 010-500-6296-1031 PERS UAL PAYMENT 0 11,300 10,924 0
010-500-6296-1040 WORKERS COMPENSATION 0 4,660 0 0
010-500-6296-1050 OTHER FRINGE BENEFITS 670 143 0 332 0 PERSONNEL Total 48,650 10,391 67,960 35,730 65,000

SERVICES & SUPPLIES
010-500-6296-2011 CONTRACT SERVICES 0 162,168 572,980 389,339 708,712 010-500-6296-2021 OTHER SERVICES AND SUPPLIES 0 9,085 40,000 27,212 45,000 010-500-6296-2022 TRAINING, MEETINGS AND CONFERENCES 0 1,000 0 1,000 010-500-6296-2145 LIABILITY INSURANCE 0 4,860 4,860 1,500 SERVICES & SUPPLIES Total 0 171,253 618,840 421,411 756,212 Multi-Unit Residential Program Total 48,650 181,644 686,800 457,141 821,212 Narcotics Unit

PERSONNEL
010-500-6287-1001 SALARIES 677,290 576,418 569,997 619,504 623,622 010-500-6287-1005 SPECIAL COMPENSATION 181,330 147,466 95,100 162,713 123,558 010-500-6287-1020 OVERTIME 397,520 298,770 354,000 298,858 0 010-500-6287-1030 RETIREMENT 192,850 164,254 146,790 175,446 97,023 010-500-6287-1031 PERS UAL PAYMENT 0 399,230 385,950 0
010-500-6287-1040 WORKER'S COMPENSATION 105,870 50,750 164,720 18,095 46,202 010-500-6287-1050 OTHER FRINGE BENEFITS 206,470 158,073 138,557 150,500 146,953 010-500-6287-1080 LEAVE CASHOUTS 64,300 72,502 30,000 48,889 0 PERSONNEL Total 1,825,630 1,468,232 1,898,394 1,859,954 1,037,358

SERVICES & SUPPLIES
010-500-6287-2001 TELEPHONE 6,630 6,832 5,790 5,714 7,180 010-500-6287-2002 ELECTRICITY 4,570 5,146 5,000 4,935 5,810 010-500-6287-2003 GAS 180 115 80 166 200
010-500-6287-2011 CONTRACT SERVICES 7,750 5,841 8,740 5,178 8,740 010-500-6287-2021 OTHER SERVICES AND SUPPLIES 32,270 28,960 44,000 22,002 49,700 010-500-6287-2022 TRAINING, MEETINGS AND CONFERENCES 19,650 11,249 16,000 7,849 16,000 010-500-6287-2030 MAINTENANCE - OFFICE AND MACHI 2,520 911 4,800 623 4,800 010-500-6287-2122 SIMONSON CENTER DEPARTMENT FEES 1,960 1,476 1,440 1,417 1,440 010-500-6287-2145 LIABILITY INSURANCE 0 171,660 171,660 205,930 SERVICES & SUPPLIES Total 75,530 60,530 257,510 219,544 299,800 Narcotics Unit Total 1,901,160 1,528,762 2,155,904 2,079,499 1,337,157 Park Rangers

PERSONNEL
010-500-6289-1001 SALARIES 0 0 108,807 42,792 111,283
010-500-6289-1005 SPECIAL COMPENSATION 0 0 0 1,025 0
010-500-6289-1020 OVERTIME 0 20,000 3,992 21,340
010-500-6289-1030 RETIREMENT 0 0 0 6,419 6,982
010-500-6289-1040 WORKERS COMPENSATION 0 0 1,455 8,246
010-500-6289-1050 OTHER FRINGE BENEFITS 0 0 48,457 10,645 40,766 010-500-6289-1080 LEAVE CASHOUTS 0 0 3,740 0 0
PERSONNEL Total 0 0 181,004 66,328 188,617

SERVICES & SUPPLIES
010-500-6289-2021 OTHER SERVICES AND SUPPLIES 0 0 21,000 0 0 010-500-6289-2122 SIMONSON CENTER DEPARTMENT FEES 0 0 0 175 480 SERVICES & SUPPLIES Total 0 0 21,000 175 480
Park Rangers Total 0 0 202,004 66,503 189,097
Police Activities League

PERSONNEL
010-500-6297-1020 OVERTIME 10,040 11,506 34,000 42,308 34,090 010-500-6297-1031 PERS UAL PAYMENT 0 2,360 2,282 0
010-500-6297-1040 WORKERS COMPENSATION 0 970 0 0
010-500-6297-1050 OTHER FRINGE BENEFITS 140 163 0 596 0 PERSONNEL Total 10,180 11,669 37,330 45,186 34,090

SERVICES & SUPPLIES
010-500-6297-2021 OTHER SERVICES AND SUPPLIES 2,710 4,262 8,091 979 8,000 010-500-6297-2022 TRAINING, MEETINGS AND CONFERENCES 0 1,301 12,800 7,986 12,800 010-500-6297-2145 LIABILITY INSURANCE 0 1,020 1,020 1,690 SERVICES & SUPPLIES Total 2,710 5,563 21,911 9,985 22,490 Police Activities League Total 12,890 17,232 59,241 55,171 56,580 Pride Platoon (CDBG)

PERSONNEL
010-500-6299-1020 OVERTIME 0 0 25,000 33,593 45,000
010-500-6299-1030 RETIREMENT 0 0 168 0
010-500-6299-1040 WORKERS COMPENSATION 0 0 0 65 0
010-500-6299-1050 OTHER FRINGE BENEFITS 0 0 458 0
PERSONNEL Total 0 0 25,000 34,285 45,000
The City of Rialto, California
355
Proposed 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
Pride Platoon (CDBG) Total 0 0 25,000 34,285 45,000
Records/Evidence Section

PERSONNEL
010-500-6284-1001 SALARIES 312,990 336,274 466,570 409,157 610,495 010-500-6284-1005 SPECIAL COMPENSATION 36,410 32,082 30,780 44,975 27,014 010-500-6284-1010 PARTTIME 68,680 41,264 55,830 41,938 206,098 010-500-6284-1020 OVERTIME 59,630 64,894 75,000 77,774 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 52,137 82,205 010-500-6284-1031 PERS UAL PAYMENT 0 156,120 150,927 0
010-500-6284-1040 WORKER'S COMPENSATION 6,240 28,897 64,410 15,341 60,496 010-500-6284-1050 OTHER FRINGE BENEFITS 135,320 143,321 192,510 187,241 317,182 010-500-6284-1080 LEAVE CASHOUTS 13,620 7,585 6,000 6,981 0 PERSONNEL Total 681,560 698,402 1,105,620 986,471 1,383,490

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 37,292 24,645 36,480 010-500-6284-2022 TRAINING, MEETINGS AND CONFERENCES 5,930 5,849 13,000 14,192 17,000 010-500-6284-2030 MAINTENANCE - OFFICE AND MACHI 6,520 5,576 11,777 5,746 11,000 010-500-6284-2122 SIMONSON CENTER DEPARTMENT FEES 1,500 1,643 2,400 1,970 2,880 010-500-6284-2145 LIABILITY INSURANCE 0 67,130 67,130 97,260 SERVICES & SUPPLIES Total 43,390 37,390 132,598 114,332 165,620 Records/Evidence Section Total 724,950 735,792 1,238,218 1,100,804 1,549,110 SCAT Unit

PERSONNEL
010-500-6292-1001 SALARIES 468,810 471,499 413,250 424,234 409,292 010-500-6292-1005 SPECIAL COMPENSATION 91,220 106,038 72,270 85,381 46,488 010-500-6292-1020 OVERTIME 155,470 163,823 160,000 101,605 140,000 010-500-6292-1030 RETIREMENT 132,280 136,461 115,760 119,380 56,810 010-500-6292-1031 PERS UAL PAYMENT 0 231,520 223,819 0
010-500-6292-1040 WORKER'S COMPENSATION 73,040 41,214 95,520 11,339 30,327 010-500-6292-1050 OTHER FRINGE BENEFITS 112,680 128,372 98,730 106,184 104,862 010-500-6292-1080 LEAVE CASHOUTS 36,870 46,579 20,000 55,889 0 PERSONNEL Total 1,070,370 1,093,986 1,207,050 1,127,831 787,779

SERVICES & SUPPLIES
010-500-6292-2021 OTHER SERVICES AND SUPPLIES 4,040 1,814 26,849 22,615 14,000 010-500-6292-2022 TRAINING, MEETINGS AND CONFERENCES 5,830 765 7,500 3,187 7,500 010-500-6292-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE (10) 0 0 0 010-500-6292-2122 SIMONSON CENTER DEPARTMENT FEES 1,220 1,113 960 927 960 010-500-6292-2145 LIABILITY INSURANCE 0 99,550 99,550 152,950 SERVICES & SUPPLIES Total 11,080 3,693 134,859 126,279 175,410 SCAT Unit Total 1,081,450 1,097,678 1,341,909 1,254,110 963,189 Special Assignments Unit

PERSONNEL
010-500-6294-1020 OVERTIME 108,180 63,682 417,836 307,081 417,840 010-500-6294-1030 RETIREMENT 0 0 47 0
010-500-6294-1031 PERS UAL PAYMENT 0 25,460 24,613 0
010-500-6294-1040 WORKERS COMPENSATION 0 10,500 18 0
010-500-6294-1050 OTHER FRINGE BENEFITS 1,490 859 4,550 3,759 0 PERSONNEL Total 109,670 64,542 458,346 335,517 417,840

SERVICES & SUPPLIES
010-500-6294-2145 LIABILITY INSURANCE 0 10,950 10,950 9,370 SERVICES & SUPPLIES Total 0 10,950 10,950 9,370
Special Assignments Unit Total 109,670 64,542 469,296 346,467 427,210 Specialized Enforcement

PERSONNEL
010-500-6286-1001 SALARIES 0 72,096 65,321 186,042
010-500-6286-1005 SPECIAL COMPENSATION 0 5,926 5,212 10,546 010-500-6286-1020 OVERTIME 0 30,000 19,531 30,000
010-500-6286-1030 RETIREMENT 0 0 8,268 25,036
010-500-6286-1040 WORKER'S COMPENSATION 0 0 3,842 13,783 010-500-6286-1050 OTHER FRINGE BENEFITS 0 20,474 29,182 84,493 010-500-6286-1080 LEAVE CASHOUTS 0 0 1,397
PERSONNEL Total 0 128,496 132,754 349,900

SERVICES & SUPPLIES
010-500-6286-2021 OTHER SERVICES AND SUPPLIES 0 6,000 2,201 13,000 010-500-6286-2122 SIMONSON CENTER DEPARTMENT FEES 0 0 239 720 SERVICES & SUPPLIES Total 0 6,000 2,439 13,720
Specialized Enforcement Total 0 134,496 135,193 363,620 SWAT Unit

PERSONNEL
The City of Rialto, California
356
Proposed 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
010-500-6291-1020 OVERTIME 48,040 90,207 85,000 63,777 85,000 010-500-6291-1031 PERS UAL PAYMENT 0 11,150 10,779 0
010-500-6291-1040 WORKER'S COMPENSATION 0 4,660 0 0
PERSONNEL Total 48,040 90,207 100,810 74,556 85,000

SERVICES & SUPPLIES
010-500-6291-2021 OTHER SERVICES AND SUPPLIES 51,800 29,284 35,488 19,215 37,600 010-500-6291-2022 TRAINING, MEETINGS AND CONFERENCES 6,000 6,650 8,000 9,082 15,000 010-500-6291-2145 LIABILITY INSURANCE 0 4,800 4,800 13,100 SERVICES & SUPPLIES Total 57,800 35,933 48,288 33,097 65,700 SWAT Unit Total 105,840 126,141 149,098 107,652 150,700 Traffic Division

PERSONNEL
010-500-6298-1001 SALARIES 574,090 1,035,444 1,546,678 1,261,429 1,537,645 010-500-6298-1005 SPECIAL COMPENSATION 148,080 230,416 224,720 350,391 273,364 010-500-6298-1010 PARTTIME 104,950 89,475 104,600 73,899 117,046 010-500-6298-1020 OVERTIME 299,450 312,334 300,000 359,412 330,000 010-500-6298-1030 RETIREMENT 162,200 296,631 440,810 369,561 214,815 010-500-6298-1031 PERS UAL PAYMENT 0 346,440 334,916 0
010-500-6298-1040 WORKERS COMPENSATION 90,620 84,306 142,940 36,661 122,594 010-500-6298-1050 OTHER FRINGE BENEFITS 174,190 274,851 396,131 341,139 365,118 010-500-6298-1080 LEAVE CASHOUTS 29,380 59,125 13,000 57,754 0 PERSONNEL Total 1,582,960 2,382,582 3,515,319 3,185,162 2,960,581

SERVICES & SUPPLIES
010-500-6298-2011 CONTRACT SERVICES 100,130 200,911 132,000 148,030 201,000 010-500-6298-2021 OTHER SERVICES AND SUPPLIES 19,770 36,933 61,750 47,461 56,550 010-500-6298-2022 TRAINING, MEETINGS AND CONFERENCES 6,050 11,486 8,000 8,139 14,500 010-500-6298-2030 MAINTENANCE - OFFICE & MACHINERY 1,500 8,811 17,340 13,498 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 3,020 3,360 010-500-6298-2145 LIABILITY INSURANCE 0 148,960 148,960 333,900 SERVICES & SUPPLIES Total 131,010 266,381 372,370 369,108 626,650 Traffic Division Total 1,713,970 2,648,963 3,887,689 3,554,270 3,587,231 Training/Scheduling Unit

PERSONNEL
010-500-6285-1001 SALARIES 115,700 96,578 159,910 175,807 261,739 010-500-6285-1005 SPECIAL COMPENSATION 34,710 29,471 31,240 43,019 37,925 010-500-6285-1020 OVERTIME 23,570 12,014 25,000 31,158 25,000 010-500-6285-1030 RETIREMENT 37,690 31,793 43,170 46,752 42,867 010-500-6285-1031 PERS UAL PAYMENT 0 58,540 56,593 0
010-500-6285-1040 WORKER'S COMPENSATION 18,150 7,929 24,150 5,427 19,391 010-500-6285-1050 OTHER FRINGE BENEFITS 31,140 23,555 51,880 43,167 74,094 010-500-6285-1080 LEAVE CASHOUTS 9,370 14,699 8,000 7,851 0 PERSONNEL Total 270,330 216,039 401,890 409,773 461,015

SERVICES & SUPPLIES
010-500-6285-2011 CONTRACT SERVICES 64,480 57,225 87,000 84,950 87,000 010-500-6285-2021 OTHER SERVICES AND SUPPLIES 60,650 13,077 74,000 51,423 74,000 010-500-6285-2022 TRAINING, MEETINGS AND CONFERENCES 177,020 177,141 324,480 163,813 225,000 010-500-6285-2030 MAINTENANCE - OFFICE AND MACHI 1,120 1,638 2,700 2,299 2,700 010-500-6285-2110 FLEET MAINT/REPLACEMENT CHGS. 30 0 0 0 010-500-6285-2122 SIMONSON CENTER DEPARTMENT FEES 240 194 480 462 720 010-500-6285-2145 LIABILITY INSURANCE 0 25,170 25,170 30,240 SERVICES & SUPPLIES Total 303,540 249,275 513,830 328,117 419,660 Training/Scheduling Unit Total 573,870 465,314 915,720 737,890 880,675 Police Total 39,204,910 42,235,557 48,625,260 41,545,087 42,824,244 Recreation, Parks & Community Development
Administration

PERSONNEL
010-500-8150-1001 SALARIES 256,320 377,736 518,910 555,201 706,670 010-500-8150-1005 SPECIAL COMPENSATION 39,770 39,094 48,610 57,700 57,548 010-500-8150-1010 PARTTIME 52,710 44,113 12,220 36,606 75,348 010-500-8150-1020 OVERTIME 540 291 5,000 3,813 5,000
010-500-8150-1030 RETIREMENT 54,610 47,989 67,940 70,349 95,979 010-500-8150-1031 PERS UAL PAYMENT 194,740 221,829 166,400 160,865 0 010-500-8150-1040 WORKER'S COMPENSATION 37,000 7,083 50,010 17,432 57,942 010-500-8150-1050 OTHER FRINGE BENEFITS 91,970 103,003 169,120 146,064 203,900 010-500-8150-1080 LEAVE CASHOUTS 26,220 18,256 15,000 33,357 0 PERSONNEL Total 753,880 859,395 1,053,210 1,081,387 1,202,387

SERVICES & SUPPLIES
010-500-8150-2001 TELEPHONE 6,530 10,846 10,250 12,653 13,680 010-500-8150-2002 ELECTRICITY 4,350 0 0 0 0
010-500-8150-2004 WATER/SEWER 1,030 1,122 1,050 1,024 1,170 010-500-8150-2011 CONTRACT SERVICES 60 797 24,278 7,442 800 010-500-8150-2021 OTHER SERVICES AND SUPPLIES 20,260 24,928 30,323 24,938 30,000 The City of Rialto, California
357
Proposed 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
010-500-8150-2022 TRAINING, MEETINGS AND CONFERENCES 0 415 5,120 6,315 5,120 010-500-8150-2030 MAINTENANCE - OFFICE AND MACHI 10 0 0 2,500 010-500-8150-2065 ADVERTISING 14,420 18,658 23,000 27,023 30,000 010-500-8150-2105 ITS 263,290 280,690 0 0 0
010-500-8150-2110 FLEET MAINT/REPLACEMENT CHGS 11,180 10,560 0 0 010-500-8150-2122 SIMONSON CENTER DEPARTMENT FEES 870 959 1,440 1,443 2,160 010-500-8150-2125 BUILDING MAINTENANCE 329,880 366,050 0 0 0 010-500-8150-2140 POSTAGE 1,390 263 830 86 830
010-500-8150-2145 LIABILITY INSURANCE 126,930 126,930 52,120 52,120 91,600 SERVICES & SUPPLIES Total 780,200 842,216 148,411 133,043 177,860 Administration Total 1,534,080 1,701,611 1,201,621 1,214,429 1,380,247 After School Program

PERSONNEL
010-500-8343-1001 SALARIES 0 0 107 54,652
010-500-8343-1010 PARTTIME 142,410 45,233 131,336 114,188 243,860 010-500-8343-1031 PERS UAL PAYMENT 0 46,040 44,509 0
010-500-8343-1040 WORKER'S COMPENSATION 0 13,840 3,491 22,119 010-500-8343-1050 OTHER FRINGE BENEFITS 2,070 656 1,908 1,657 14,823 PERSONNEL Total 144,480 45,889 193,124 163,952 335,454

SERVICES & SUPPLIES
010-500-8343-2011 CONTRACT SERVICES 0 0 0 5,000
010-500-8343-2021 OTHER SERVICES AND SUPPLIES 4,530 5,467 19,700 14,175 18,700 010-500-8343-2022 TRAINING, MEETINGS AND CONFERENCES 150 64 300 60 300 010-500-8343-2145 LIABILITY INSURANCE 0 14,420 14,420 6,660 010-500-8343-1030 RETIREMENT 0 0 0 0 6,915
010-500-8343-2122 SIMONSON CENTER DEPARTMENT FEES 0 0 0 0 240 SERVICES & SUPPLIES Total 4,680 5,531 34,420 28,655 37,815 After School Program Total 149,160 51,420 227,544 192,607 373,269 Child Development

PERSONNEL
010-500-8342-1001 SALARIES 46,350 35,294 47,800 18,452 69,082 010-500-8342-1005 SPECIAL COMPENSATION 5,360 4,761 4,730 389 4,134 010-500-8342-1010 PARTTIME 41,240 72,477 228,000 117,130 267,659 010-500-8342-1020 OVERTIME 10 2 0 206 0
010-500-8342-1030 RETIREMENT 6,340 4,444 5,830 2,048 9,257 010-500-8342-1031 PERS UAL PAYMENT 0 36,620 35,402 0
010-500-8342-1040 WORKER'S COMPENSATION 940 755 11,010 5,181 24,946 010-500-8342-1050 OTHER FRINGE BENEFITS 15,610 16,151 21,220 10,077 31,209 010-500-8342-1080 LEAVE CASHOUTS 0 0 2,250 0 0
PERSONNEL Total 115,850 133,884 357,460 188,885 406,288

SERVICES & SUPPLIES
010-500-8342-2021 OTHER SERVICES AND SUPPLIES 12,560 7,558 31,806 20,530 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 92 240 010-500-8342-2145 LIABILITY INSURANCE 0 11,470 11,470 19,340 SERVICES & SUPPLIES Total 12,930 8,077 48,766 33,602 45,310 Child Development Total 128,780 141,961 406,226 222,487 451,598 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 16,700 16,145 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 16,145 0

SERVICES & SUPPLIES
010-500-8352-2011 CONTRACT SERVICES 18,710 10,432 30,000 30,566 30,000 010-500-8352-2021 OTHER SERVICES AND SUPPLIES 140 1,693 8,500 8,174 8,500 010-500-8352-2122 SIMONSON CENTER DEPARTMENT FEES 120 89 0 0 0 010-500-8352-2145 LIABILITY INSURANCE 0 5,230 5,230 5,220 SERVICES & SUPPLIES Total 18,970 12,214 43,730 43,971 43,720 Classes Total 72,020 48,675 66,700 60,115 43,720
Community Center

PERSONNEL
010-500-8341-1010 PARTTIME 13,770 9,406 19,264 14,728 57,627 010-500-8341-1020 OVERTIME 40 81 0 0 0
010-500-8341-1031 PERS UAL PAYMENT 0 4,460 4,312 0
010-500-8341-1040 WORKER'S COMPENSATION 0 1,340 535 4,272 010-500-8341-1050 OTHER FRINGE BENEFITS 200 138 284 214 835 The City of Rialto, California
358
Proposed 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 Total 14,010 9,624 25,348 19,788 62,735

SERVICES & SUPPLIES
010-500-8341-2002 ELECTRICITY 39,710 48,728 41,630 62,332 85,150 010-500-8341-2003 GAS 7,790 4,806 6,130 14,734 15,000
010-500-8341-2011 CONTRACT SERVICES 70 0 0 1,000
010-500-8341-2021 OTHER SERVICES AND SUPPLIES 4,250 5,712 50,962 15,652 20,050 010-500-8341-2125 BUILDING MAINTENANCE 143,720 178,780 0 0 0 010-500-8341-2145 LIABILITY INSURANCE 0 1,400 1,400 1,400 SERVICES & SUPPLIES Total 195,540 238,027 100,122 94,118 122,600 Community Center Total 209,550 247,651 125,470 113,906 185,335 Community Playhouse

SERVICES & SUPPLIES
010-500-8340-2002 ELECTRICITY 5,300 8,875 9,600 7,020 8,830 010-500-8340-2003 GAS 3,750 1,942 1,790 2,571 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 SERVICES & SUPPLIES Total 21,050 26,067 11,390 9,591 11,330 Community Playhouse Total 21,050 26,067 11,390 9,591 11,330 Excursions

SERVICES & SUPPLIES
010-500-8349-2021 OTHER SERVICES AND SUPPLIES (210) 0 0 0 SERVICES & SUPPLIES Total (210) 0 0 0
Excursions Total (210) 0 0 0
Park Maintenance

PERSONNEL
010-500-7304-1001 SALARIES 301,120 651,543 776,842 632,404 711,758 010-500-7304-1005 SPECIAL COMPENSATION 32,080 47,329 40,550 44,378 46,137 010-500-7304-1010 PARTTIME 18,340 31,933 24,430 17,244 46,192 010-500-7304-1020 OVERTIME 26,400 57,018 95,000 71,697 95,000 010-500-7304-1030 RETIREMENT 44,660 78,697 88,460 74,900 93,948 010-500-7304-1031 PERS UAL PAYMENT 0 176,450 170,581 0
010-500-7304-1040 WORKER'S COMPENSATION 6,760 12,442 53,030 22,461 56,157 010-500-7304-1050 OTHER FRINGE BENEFITS 126,150 236,705 350,513 230,029 273,120 010-500-7304-1080 LEAVE CASHOUTS 4,930 12,726 10,000 17,384 0 PERSONNEL Total 560,440 1,128,392 1,615,275 1,281,077 1,322,312

SERVICES & SUPPLIES
010-500-7304-2001 TELEPHONE 10,640 10,075 8,490 8,266 11,000 010-500-7304-2002 ELECTRICITY 36,320 85,370 76,420 84,145 97,490 010-500-7304-2003 GAS 250 281 270 283 280
010-500-7304-2004 WATER/SEWER 821,130 746,230 633,500 567,665 692,430 010-500-7304-2011 CONTRACT SERVICES 512,510 650,722 852,046 610,195 955,000 010-500-7304-2021 OTHER SERVICES AND SUPPLIES 111,400 149,235 446,087 227,708 275,150 010-500-7304-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 8,500 4,297 5,000 010-500-7304-2030 MAINTENANCE - OFFICE AND MACHI 0 4,200 0 0 010-500-7304-2040 VANDALISM 0 19,976 27,206 0 30,000
010-500-7304-2105 ITS 76,260 81,300 0 0 0
010-500-7304-2110 FLEET MAINT/REPLACEMENT CHGS. 65,530 88,650 0 0 010-500-7304-2122 SIMONSON CENTER DEPARTMENT FEES 1,630 2,955 3,250 2,637 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 55,260 162,130 SERVICES & SUPPLIES Total 1,876,350 2,126,623 2,115,229 1,560,456 2,231,480

CAPITAL
010-500-7304-3001 CAPITAL IMPROVEMENTS 67,170 0 90,426 0 0 CAPITAL Total 67,170 0 90,426 0 0
Park Maintenance Total 2,503,960 3,255,015 3,820,929 2,841,534 3,553,792 Raquet/Fitness Center

PERSONNEL
010-500-8345-1001 SALARIES 0 93 83,140 0 58,171
010-500-8345-1010 PARTTIME 77,720 166,259 462,405 184,105 443,999 010-500-8345-1020 OVERTIME 200 0 0 0 0
010-500-8345-1030 RETIREMENT 0 1,918 12,840 2,855 6,719 010-500-8345-1031 PERS UAL PAYMENT 0 25,200 24,362 0
010-500-8345-1040 WORKER'S COMPENSATION 0 2 7,570 5,723 37,203 010-500-8345-1050 OTHER FRINGE BENEFITS 1,150 2,442 31,922 2,686 16,390 PERSONNEL Total 79,070 170,714 623,078 219,731 562,483

SERVICES & SUPPLIES
010-500-8345-2001 TELEPHONE 1,460 1,508 1,410 1,337 1,880 010-500-8345-2002 ELECTRICITY 24,330 40,903 32,150 32,288 40,440 010-500-8345-2003 GAS 1,940 6,473 5,950 8,570 8,000
010-500-8345-2004 WATER/SEWER 2,920 4,364 4,120 3,694 4,280 010-500-8345-2011 CONTRACT SERVICES 7,200 21,254 28,320 18,849 28,320 010-500-8345-2021 OTHER SERVICES AND SUPPLIES 16,880 27,943 30,067 21,473 30,070 010-500-8345-2022 TRAINING, MEETINGS AND CONFERENCES 260 256 1,520 280 1,530 The City of Rialto, California
359
Proposed 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
010-500-8345-2030 MAINTENANCE - OFFICE AND MACHI 400 368 840 400 900 010-500-8345-2065 ADVERTISING 0 486 1,400 522 1,400
010-500-8345-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 40 0 0 0 010-500-8345-2122 SIMONSON CENTER DEPARTMENT FEES 0 240 0 120 010-500-8345-2125 BUILDING MAINTENANCE 160,610 198,590 0 0 0 010-500-8345-2145 LIABILITY INSURANCE 0 7,890 7,890 24,800 SERVICES & SUPPLIES Total 216,040 302,146 113,907 95,303 141,740 Raquet/Fitness Center Total 295,110 472,859 736,985 315,034 704,222 Seasonal Sports

PERSONNEL
010-500-8350-1010 PARTTIME 790 2,830 27,350 131 27,872
010-500-8350-1031 PERS UAL PAYMENT 0 260 251 0
010-500-8350-1040 WORKERS COMPENSATION 0 80 13 2,060
010-500-8350-1050 OTHER FRINGE BENEFITS 10 41 400 2 404 PERSONNEL Total 800 2,871 28,090 397 30,336

SERVICES & SUPPLIES
010-500-8350-2001 TELEPHONE 3,040 3,076 2,870 2,633 3,760 010-500-8350-2002 ELECTRICITY 45,880 116,449 91,180 105,713 120,940 010-500-8350-2021 OTHER SERVICES AND SUPPLIES 0 2,500 1,203 2,550 010-500-8350-2145 LIABILITY INSURANCE 0 80 80 410
SERVICES & SUPPLIES Total 48,920 119,526 96,630 109,629 127,660 Seasonal Sports Total 49,720 122,397 124,720 110,026 157,996 Senior Center

PERSONNEL
010-500-8351-1001 SALARIES 59,810 65,271 75,194 69,274 0 010-500-8351-1005 SPECIAL COMPENSATION 5,520 3,916 3,870 4,156 0 010-500-8351-1010 PARTTIME 22,680 58,983 177,212 100,821 164,044 010-500-8351-1020 OVERTIME 10 70 600 3,017 1,200
010-500-8351-1030 RETIREMENT 8,770 8,181 8,100 8,447 0
010-500-8351-1031 PERS UAL PAYMENT 0 40,280 38,940 0
010-500-8351-1040 WORKERS COMPENSATION 1,250 1,268 12,110 5,282 12,154 010-500-8351-1050 OTHER FRINGE BENEFITS 24,580 25,364 29,780 28,801 2,379 010-500-8351-1080 LEAVE CASHOUTS 5,010 0 2,500 0 0
PERSONNEL Total 127,630 163,053 349,646 258,737 179,776

SERVICES & SUPPLIES
010-500-8351-2002 ELECTRICITY 14,290 3,265 0 43,429 59,490 010-500-8351-2003 GAS 4,950 6,220 6,320 14,602 15,000
010-500-8351-2004 WATER/SEWER 10,190 9,389 7,820 9,053 10,560 010-500-8351-2011 CONTRACT SERVICES 5,990 9,139 28,400 8,716 22,220 010-500-8351-2021 OTHER SERVICES AND SUPPLIES 14,740 9,806 43,471 29,734 42,710 010-500-8351-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 850 959 850 010-500-8351-2030 MAINTENANCE - OFFICE & MACHINERY 580 820 2,500 1,036 2,500 010-500-8351-2122 SIMONSON CENTER DEPARTMENT FEES 240 240 240 241 0 010-500-8351-2125 BUILDING MAINTENANCE 7,280 8,940 0 0 0 010-500-8351-2145 LIABILITY INSURANCE 0 12,620 12,620 23,500 SERVICES & SUPPLIES Total 58,260 47,820 102,221 120,390 176,830 Senior Center Total 185,890 210,874 451,867 379,126 356,606 Special Events

PERSONNEL
010-500-8346-1001 SALARIES 59,740 65,598 64,560 69,274 69,082 010-500-8346-1005 SPECIAL COMPENSATION 10,360 7,172 6,470 6,764 6,734 010-500-8346-1010 PARTTIME 49,510 58,924 15,770 22,393 124,673 010-500-8346-1020 OVERTIME 2,550 3,901 3,000 4,507 3,000 010-500-8346-1030 RETIREMENT 9,390 8,610 8,410 8,746 9,585 010-500-8346-1031 PERS UAL PAYMENT 0 51,570 49,855 0
010-500-8346-1040 WORKER'S COMPENSATION 1,300 1,268 15,500 2,629 14,352 010-500-8346-1050 OTHER FRINGE BENEFITS 25,110 25,519 27,500 27,850 29,256 010-500-8346-1080 LEAVE CASHOUTS 5,180 5,450 6,000 5,833 0 PERSONNEL Total 163,140 176,442 198,780 197,850 256,682

SERVICES & SUPPLIES
010-500-8346-2011 CONTRACT SERVICES 0 0 0 221,500
010-500-8346-2021 OTHER SERVICES AND SUPPLIES 95,220 177,631 286,288 244,802 72,600 010-500-8346-2022 TRAINING, MEETINGS AND CONFERENCES 70 240 300 54 300 010-500-8346-2065 ADVERTISING 0 17,500 14,775 21,600
010-500-8346-2122 SIMONSON CENTER DEPARTMENT FEES 240 240 240 241 240 010-500-8346-2145 LIABILITY INSURANCE 0 16,150 16,150 25,450 SERVICES & SUPPLIES Total 95,530 178,111 320,478 276,021 341,690 Special Events Total 258,670 354,553 519,258 473,872 598,372 Summer Camp Program

PERSONNEL
010-500-8355-1010 PARTTIME 3,110 2,432 39,730 0 25,272
010-500-8355-1031 PERS UAL PAYMENT 0 1,000 967 0
010-500-8355-1040 WORKERS COMPENSATION 0 300 0 1,875
010-500-8355-1050 OTHER FRINGE BENEFITS 50 35 580 0 366 The City of Rialto, California
360
Proposed 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 Total 3,160 2,468 41,610 967 27,514

SERVICES & SUPPLIES
010-500-8355-2021 OTHER SERVICES AND SUPPLIES 6,110 3,781 14,000 5,827 14,000 010-500-8355-2022 TRAINING, MEETINGS AND CONFERENCES 1,600 0 0 0 010-500-8355-2065 ADVERTISING 0 0 500 0 500
010-500-8355-2145 LIABILITY INSURANCE 0 310 310 360
SERVICES & SUPPLIES Total 7,710 3,781 14,810 6,137 14,860 Summer Camp Program Total 10,870 6,249 56,420 7,103 42,374 Swimming Pool

PERSONNEL
010-500-8344-1001 SALARIES 36,320 37,736 68,800 54,744 53,076 010-500-8344-1005 SPECIAL COMPENSATION 2,140 3,723 4,630 69 0 010-500-8344-1010 PARTTIME 52,860 112,209 235,100 169,100 424,905 010-500-8344-1020 OVERTIME 110 24 0 532 530
010-500-8344-1030 RETIREMENT 4,420 4,459 7,170 5,921 3,412 010-500-8344-1031 PERS UAL PAYMENT 0 32,360 31,284 0
010-500-8344-1040 WORKER'S COMPENSATION 710 866 9,730 8,285 35,410 010-500-8344-1050 OTHER FRINGE BENEFITS 5,700 13,489 25,440 14,493 16,031 010-500-8344-1080 LEAVE CASHOUTS 0 0 2,750 0 0
PERSONNEL Total 102,260 172,506 385,980 284,429 533,364

SERVICES & SUPPLIES
010-500-8344-2001 TELEPHONE 1,460 1,509 1,410 1,338 1,880 010-500-8344-2002 ELECTRICITY 23,390 39,355 35,000 31,415 39,020 010-500-8344-2003 GAS 16,860 56,318 51,720 74,557 70,000 010-500-8344-2004 WATER/SEWER 7,580 12,961 12,290 10,621 12,400 010-500-8344-2011 CONTRACT SERVICES 0 7,112 6,750 7,956 8,300 010-500-8344-2021 OTHER SERVICES AND SUPPLIES 32,360 28,429 40,475 33,699 40,480 010-500-8344-2022 TRAINING, MEETINGS AND CONFERENCES 750 537 1,940 422 1,940 010-500-8344-2030 MAINTENANCE - OFFICE AND MACHI 450 319 660 521 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 180 220 260 250 120 010-500-8344-2125 BUILDING MAINTENANCE 47,020 57,800 0 0 0 010-500-8344-2145 LIABILITY INSURANCE 0 10,140 10,140 24,940 SERVICES & SUPPLIES Total 130,050 204,668 161,645 170,918 201,080 Swimming Pool Total 232,310 377,173 547,625 455,347 734,444 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 57,087 233,104 124,831 303,608 010-500-8347-1020 OVERTIME 130 0 0 7 0
010-500-8347-1030 RETIREMENT 4,120 2,718 0 0 6,954
010-500-8347-1031 PERS UAL PAYMENT 0 25,810 24,951 0
010-500-8347-1040 WORKER'S COMPENSATION 630 525 7,760 4,679 26,563 010-500-8347-1050 OTHER FRINGE BENEFITS 9,630 7,710 3,376 1,810 24,262 010-500-8347-1080 LEAVE CASHOUTS 2,690 0 1,250 0 0
PERSONNEL Total 81,640 92,558 271,300 156,279 416,351

SERVICES & SUPPLIES
010-500-8347-2002 ELECTRICITY 80 0 0 0
010-500-8347-2011 CONTRACT SERVICES 9,850 10,588 21,744 16,562 25,600 010-500-8347-2021 OTHER SERVICES AND SUPPLIES 24,190 23,244 40,700 36,161 43,200 010-500-8347-2022 TRAINING, MEETINGS AND CONFERENCES 50 0 800 800 800 010-500-8347-2065 ADVERTISING 0 1,000 56 1,000
010-500-8347-2122 SIMONSON CENTER DEPARTMENT FEES 120 89 0 0 240 010-500-8347-2145 LIABILITY INSURANCE 0 8,080 8,080 13,370 SERVICES & SUPPLIES Total 34,290 33,921 72,324 61,659 84,210 Year Round Sports Total 115,930 126,479 343,624 217,938 500,561 Recreation, Parks & Community Development Total 5,766,890 7,142,984 8,640,380 6,613,115 9,093,866 GENERAL FUND Total 97,305,050 177,454,001 144,015,695 120,202,476 129,290,820 The City of Rialto, California
361
Proposed 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 0 0 0
226-500-7915-1040 WORKERS COMPENSATION 20 0 0 0
226-500-7915-1050 OTHER FRINGE BENEFITS 40 0 0 0
PERSONNEL Total 150 0 0 0

SERVICES & SUPPLIES
226-500-7911-2011 CONTRACT SERVICES 27,170 25,844 65,676 28,600 30,360 226-500-7911-2021 OTHER SERVICES AND SUPPLIES 4,280 24 30,306 17,887 0 226-500-7911-2090 PRIOR PERIOD ADJUSTMENTS 0 276 0 0 0
SERVICES & SUPPLIES Total 31,450 26,144 95,982 46,487 30,360

CAPITAL
226-500-7911-3001 CAPITAL IMPROVEMENTS 72,260 5,533 249,572 0 0 226-500-7911-3050 ROLLING STOCK 0 0 177,330 134,321 0
226-500-7915-3001 CAPITAL IMPROVEMENTS 34,310 29,339 159,831 13,163 0 226-500-7915-3050 ROLLING STOCK 0 0 135,980 81,516 0
CAPITAL Total 106,570 34,871 722,712 229,000 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 65,941 825,634 282,427 37,300

ARPA FUNDS

TRANSFERS OUT
232-500-0001-5010 TRANSFERS OUT-GENERAL FUND 4,000,000 8,873,105 0 0 0 232-500-0001-5300 Transfer 20,500,000 20,500,000 0 0 0
TRANSFERS OUT Total 24,500,000 29,373,105 0 0 0
ARPA FUNDS Total 24,500,000 29,373,105 0 0 0

ASSET FORFEITURE FUND

PERSONNEL
219-500-6093-1001 SALARIES 5,920 39,320 400,437 92,888 113,303 219-500-6093-1005 SPECIAL COMPENSATION 0 0 11,000 4,465 0 219-500-6093-1030 RETIREMENT 710 7,940 100,731 23,889 14,661 219-500-6093-1031 PERS UAL PAYMENT 0 2,130 2,059 0
219-500-6093-1040 WORKERS COMPENSATION 120 832 44,760 3,051 8,398 219-500-6093-1050 OTHER FRINGE BENEFITS 2,530 13,639 77,461 23,239 24,075 PERSONNEL Total 9,280 61,730 636,520 149,591 160,437

SERVICES & SUPPLIES
219-500-6090-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 1,020 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 25,028 0 0 219-500-6092-2021 OTHER SERVICES AND SUPPLIES 43,590 0 1,414 5,995 0 219-500-6092-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 62,000 8,585 0 219-500-6093-2021 OTHER SERVICES AND SUPPLIES 246,820 80,000 120,000 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 0 186 390 317 341 219-500-6093-2145 LIABILITY INSURANCE 0 910 910 8,850
219-500-6093-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 15,000 0 0 SERVICES & SUPPLIES Total 645,730 243,025 225,762 86,557 9,191

CAPITAL
219-500-6091-3050 ROLLING STOCK 0 0 (900) 0
219-500-6092-3030 OFFICE/EQUIPMENT/MACHINERY 0 39,120 0 0 219-500-6093-3030 OFFICE/EQUIPMENT/MACHINERY 149,620 0 300,000 148,871 0 219-500-6093-3050 ROLLING STOCK 0 0 170,000 3,995 0
219-500-6091-3001 CAPITAL IMPROVEMENTS 0 0 100,000 0 0
CAPITAL Total 149,620 0 609,120 151,965 0
ASSET FORFEITURE FUND Total 804,630 304,755 1,471,402 388,113 169,628

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 City of Rialto
Budget Year 2023-2024
Expenditure Detail
The City of Rialto, California
362
Proposed 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
ASSET FORFEITURE SET ASIDE FUND Total 30,000 45,117 100,000 40,000 100,000 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 3,361 2,538 0 214-500-6921-2021 OTHER SERVICES AND SUPPLIES 33,450 0 52,904 0 6,600 214-500-6967-2021 OTHER SERVICES AND SUPPLIES 0 0 250,350 0 0 214-500-6973-2021 OTHER SERVICES AND SUPPLIES 78,430 49,124 21,697 18,444 0 214-500-6977-2021 OTHER SERVICES AND SUPPLIES 39,160 21,922 23,782 6,071 0 214-500-6978-2021 OTHER SERVICES AND SUPPLIES 113,590 0 100,332 0 0 214-500-6987-2021 OTHER SERVICES AND SUPPLIES 0 0 57,129 0 10,400 214-500-6994-2021 OTHER SERVICES AND SUPPLIES 0 0 60,556 0 0 SERVICES & SUPPLIES Total 284,290 78,145 570,112 27,053 17,000

CAPITAL
214-500-6977-3030 OFFICE/EQUIPMENT/MACHINERY 0 56,515 23,485 21,172 0 214-500-6907-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 9,994 0 0 214-500-6921-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 169,551 0 0 214-500-6967-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 100,000 0 0 214-500-6978-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 27,907 0 0 214-500-6987-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 100,000 0 0 214-500-6994-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 100,000 0 0 CAPITAL Total 0 56,515 530,937 21,172 0
CITIZEN OPTION FOR PUBLIC SAFETY FUND Total 284,290 134,660 1,101,049 48,225 17,000

COMMUNITY DEVELOPMENT BLOCK GRANT

PERSONNEL
234-500-1856-1001 SALARIES 51,060 0 0 0
234-500-1856-1005 SPECIAL COMPENSATION 2,570 0 0 0
234-500-1856-1030 RETIREMENT 6,890 0 0 0
234-500-1856-1031 PERS UAL PAYMENT 0 19,290 0 0
234-500-1856-1040 WORKERS COMPENSATION 1,130 0 0 0
234-500-1856-1050 OTHER FRINGE BENEFITS 10 0 0 0
PERSONNEL Total 61,660 19,290 0 0

SERVICES & SUPPLIES
234-500-1850-2011 CONTRACT SERVICES 84,340 212,083 274,203 202,712 243,890 234-500-1850-2021 OTHER SERVICES AND SUPPLIES 33,890 32,478 32,000 24,373 0 234-500-1850-2090 PRIOR PERIOD ADJUSTMENTS 0 (358,807) 0 0 0 234-500-1855-2021 OTHER SERVICES AND SUPPLIES 87,340 93,748 302,341 126,504 0 234-500-1857-2060 OTHER EXPENSE 468,440 378,382 631,940 356,261 0 234-500-1855-2011 CONTRACT SERVICES 0 0 0 0 181,680
SERVICES & SUPPLIES Total 674,010 357,884 1,240,484 709,850 425,570

CAPITAL
234-500-1856-3001 CAPITAL IMPROVEMENTS 844,100 424,510 904,305 117,609 734,590 CAPITAL Total 844,100 424,510 904,305 117,609 734,590

TRANSFERS OUT
234-500-1850-5010 TRANSFERS OUT - GENERAL FUND 19,860 8,730 63,810 0 0 234-500-1855-5010 TRANSFERS OUT - GENERAL FUND 24,550 46,829 1,671 0 0 TRANSFERS OUT Total 44,410 55,559 65,481 0 0
DEBT
234-500-1849-4001 PRINCIPAL 81,000 129,000 340,000 84,000 87,000 234-500-1849-4010 INTEREST 61,690 70,464 94,000 55,787 55,260 234-500-1849-4020 SERVICE FEES 0 0 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 3,500 0
DEBT Total 381,320 489,383 434,000 143,287 143,460
COMMUNITY DEVELOPMENT BLOCK GRANT Total 2,005,500 1,327,336 2,663,560 970,746 1,303,620

COMMUNITY SERVICE GRANT FUND

PERSONNEL
248-500-8810-1001 SALARIES 44,390 0 0 0 0
248-500-8810-1005 SPECIAL COMPENSATION 60 0 0 0
248-500-8810-1010 PARTTIME 3,310 0 12,220 0 0
248-500-8810-1030 RETIREMENT 6,110 0 0 0
The City of Rialto, California
363
Proposed 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
248-500-8810-1031 PERS UAL PAYMENT 0 19,770 0 0
248-500-8810-1040 WORKERS COMPENSATION 900 0 0 0 0
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 0 0 0
248-500-8812-1031 PERS UAL PAYMENT 0 670 0 0
248-500-8812-1050 OTHER FRINGE BENEFITS 30 0 0 0
PERSONNEL Total 65,060 0 35,340 0 0

SERVICES & SUPPLIES
248-500-8810-2011 CONTRACT SERVICES 362,750 76,416 480,252 47,224 0 248-500-8812-2011 CONTRACT SERVICES 266,240 0 0 0
248-500-8812-2021 OTHER SERVICES AND SUPPLIES 86,810 0 0 0 SERVICES & SUPPLIES Total 715,800 76,416 480,252 47,224 0

CAPITAL
248-500-8816-3001 CAPITAL IMPROVEMENTS 0 0 21,279 8,022 0 248-500-8818-3001 CAPITAL IMPROVEMENTS 0 0 32,544 3,260 0 248-500-8815-3001 CAPITAL IMPROVEMENTS 0 0 182,029 161,849 0 248-500-8817-3001 CAPITAL IMPROVEMENTS 0 0 7,522 0 0
CAPITAL Total 0 0 243,374 173,131 0
COMMUNITY SERVICE GRANT FUND Total 780,860 76,416 758,966 220,354 0

DEVELOPMENT SERVICES - HOUSING PROGRAMS

PERSONNEL
246-500-1750-1050 OTHER FRINGE BENEFITS 10 0 0 0
PERSONNEL Total 10 0 0 0

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 0 400,000 41,070 0 246-500-1751-2021 OTHER SERVICES AND SUPPLIES 50,620 0 100,000 0 100,000 SERVICES & SUPPLIES Total 64,750 15,710 500,000 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 0 840 840 0 TRANSFERS OUT Total 0 1,399 3,500 3,500 0
DEVELOPMENT SERVICES - HOUSING PROGRAMS Total 64,760 17,109 503,500 44,570 100,000

DRAINAGE DEVELOPMENT FUND

PERSONNEL
230-500-4720-1030 RETIREMENT 0 0 628 0
230-500-4720-1050 OTHER FRINGE BENEFITS 0 0 72 0
230-500-4720-1040 WORKERS COMPENSATION 0 0 0 126 0
PERSONNEL Total 0 0 0 826 0

SERVICES & SUPPLIES
230-500-4720-2011 CONTRACT SERVICES 0 19,960 13,550 0
230-500-4720-2021 OTHER SERVICES AND SUPPLIES 4,800 0 0 0 230-500-4720-2090 PRIOR PERIOD ADJUSTMENTS 0 10,072 0 0 0 SERVICES & SUPPLIES Total 4,800 10,072 19,960 13,550 0

CAPITAL
230-500-4720-3001 CAPITAL IMPROVEMENTS 73,880 233,698 16,080,219 140,203 0 CAPITAL Total 73,880 233,698 16,080,219 140,203 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 16,119,209 173,609 0

FIRE DEVELOPMENT FUND

PERSONNEL
217-500-5176-1030 RETIREMENT 30 0 0 0
PERSONNEL Total 30 0 0 0

SERVICES & SUPPLIES
217-500-5176-2021 OTHER SERVICES AND SUPPLIES 200,760 0 0 0 217-500-5176-2090 PRIOR PERIOD ADJUSTMENTS 0 207 0 0 0
217-500-5176-2060 OTHER EXPENSE 0 350,145 0 0 0
SERVICES & SUPPLIES Total 200,760 350,352 0 0 0

CAPITAL
217-500-5176-3001 CAPITAL IMPROVEMENTS 980,790 27,574 3,329,992 17,854 0 The City of Rialto, California
364
Proposed 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 980,790 27,574 3,329,992 17,854 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 1,183,020 377,932 3,330,002 17,864 0

FIRE GRANTS FUND

SERVICES & SUPPLIES
205-500-5184-2021 OTHER SERVICES AND SUPPLIES 2,860 0 0 0 SERVICES & SUPPLIES Total 2,860 0 0 0

CAPITAL
205-500-5187-3030 2019 Homeland Security Grant Program 0 0 23,885 20,849 0 205-500-5186-3001 CAPITAL IMPROVEMENTS 0 0 400,000 0 0
CAPITAL Total 0 0 423,885 20,849 0
FIRE GRANTS FUND Total 2,860 0 423,885 20,849 0

GAS TAX FUND

PERSONNEL
202-500-4317-1030 RETIREMENT 1,520 0 993 0
202-500-4317-1040 WORKERS COMPENSATION 230 0 567 0
202-500-4317-1050 OTHER FRINGE BENEFITS 150 0 117 0
PERSONNEL Total 1,900 0 1,677 0

SERVICES & SUPPLIES
202-500-4308-2011 CONTRACT SERVICES 0 250,000 114,801 200,000 202-500-4317-2021 OTHER SERVICES AND SUPPLIES 8,600 0 0 0 202-500-7305-2090 PRIOR PERIOD ADJUSTMENTS 0 1,261 0 0 0 SERVICES & SUPPLIES Total 8,600 1,261 250,000 114,801 200,000

CAPITAL
202-500-4317-3001 CAPITAL IMPROVEMENTS 502,310 0 7,236,194 1,866,688 3,600,000 CAPITAL Total 502,310 0 7,236,194 1,866,688 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 7,497,774 1,994,746 3,800,000 GAS TAX-SENATE BILL 821 FUND

PERSONNEL
203-500-4427-1030 RETIREMENT 280 0 706 0
203-500-4427-1040 WORKERS COMPENSATION 40 0 456 0
203-500-4427-1050 OTHER FRINGE BENEFITS 240 0 73 0
203-500-7305-1030 RETIREMENT 60 0 0 0
203-500-7305-1040 WORKER'S COMPENSATION 10 0 0 0
203-500-7305-1050 OTHER FRINGE BENEFITS 10 0 0 0
203-500-7308-1030 RETIREMENT 130 0 429 0
203-500-7308-1040 WORKER'S COMPENSATION 20 0 356 0
203-500-7308-1050 OTHER FRINGE BENEFITS 10 0 49 0
PERSONNEL Total 800 0 2,068 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 0 0 0 203-500-7305-2090 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 65,144 450,358 91,262 0 203-500-7305-3001 CAPITAL IMPROVEMENTS 258,890 584,698 10,614,691 6,660,461 2,200,000 203-500-7308-3001 CAPITAL IMPROVEMENTS 32,000 33,387 595,367 14,253 0 CAPITAL Total 323,800 683,229 11,660,416 6,765,975 2,200,000 GAS TAX-SENATE BILL 821 FUND Total 546,860 853,212 11,660,416 6,768,044 2,200,000

GENERAL FACILITIES DEVELOPMENT FUND

SERVICES & SUPPLIES
270-500-2147-2021 OTHER SERVICES AND SUPPLIES 123,020 0 0 0 270-500-2147-2090 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 452,740 433,198 882,509 47,119 0 CAPITAL Total 452,740 433,198 882,509 47,119 0
The City of Rialto, California
365
Proposed 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
GENERAL FACILITIES DEVELOPMENT FUND Total 575,760 434,405 882,509 47,119 0

GROUND EMERGENCY MEDICAL TRANSPORT

PERSONNEL
209-500-5175-1001 SALARIES 0 0 900,598 70,741 653,242
209-500-5175-1005 SPECIAL COMPENSATION 0 0 3,000 2,122 5,012 209-500-5175-1020 OVERTIME 0 10,000 12,717 0
209-500-5175-1030 RETIREMENT 0 0 10,000 7,865 83,300
209-500-5175-1040 WORKER'S COMPENSATION 0 0 500 2,388 48,394 209-500-5175-1050 OTHER FRINGE BENEFITS 0 0 27,784 20,684 242,762 209-500-5175-1080 LEAVE CASHOUTS 0 0 1,500 2,780 0
PERSONNEL Total 0 0 953,382 119,297 1,032,710

SERVICES & SUPPLIES
209-500-5175-2011 CONTRACT SERVICES 0 1,011,875 533,510 1,000,000 209-500-5175-2021 OTHER SERVICES AND SUPPLIES 206,050 50,989 50,000 5,767 50,000 209-500-5175-2122 SIMONSON CENTER DEPARTMENT FEES 0 0 212 2,400 SERVICES & SUPPLIES Total 206,050 50,989 1,061,875 539,489 1,052,400

CAPITAL
209-500-5175-3030 OFFICE/EQUIPMENT/MACHINERY 199,810 0 900,000 0 0 209-500-5175-3050 ROLLING STOCK 337,990 137,262 319,547 (7,372) 0 CAPITAL Total 537,800 137,262 1,219,547 (7,372) 0
GROUND EMERGENCY MEDICAL TRANSPORT Total 743,850 188,250 3,234,804 651,414 2,085,110

LANDSCAPE MAINTENANCE FUND

PERSONNEL
225-500-7680-1001 SALARIES 12,960 14,161 13,910 14,920 14,877 225-500-7680-1005 SPECIAL COMPENSATION 2,000 1,933 1,950 2,089 2,085 225-500-7680-1020 OVERTIME 170 320 1,500 643 0
225-500-7680-1030 RETIREMENT 1,920 1,811 1,790 1,870 2,050 225-500-7680-1031 PERS UAL PAYMENT 0 7,220 6,980 0
225-500-7680-1040 WORKER'S COMPENSATION 270 273 2,170 444 1,106 225-500-7680-1050 OTHER FRINGE BENEFITS 4,430 4,423 5,490 4,452 4,406 225-500-7680-1080 LEAVE CASHOUTS 1,160 1,131 1,200 1,305 0 PERSONNEL Total 22,910 24,052 35,230 32,704 24,524

SERVICES & SUPPLIES
225-500-7680-2001 TELEPHONE 660 581 590 630 670
225-500-7680-2002 ELECTRICITY 18,970 23,180 23,330 16,218 18,570 225-500-7680-2004 WATER/SEWER 536,570 498,620 484,944 350,678 428,100 225-500-7680-2011 CONTRACT SERVICES 215,610 227,487 262,509 211,774 284,000 225-500-7680-2021 OTHER SERVICES AND SUPPLIES 38,350 46,271 68,969 29,015 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 48 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 3,460 SERVICES & SUPPLIES Total 818,670 806,355 842,652 610,624 804,848 LANDSCAPE MAINTENANCE FUND Total 841,580 830,408 877,882 643,327 829,372

LANDSCAPING & LIGHTING DISTRICT FUND

PERSONNEL
224-500-7670-1001 SALARIES 76,260 64,293 71,750 58,482 76,777 224-500-7670-1005 SPECIAL COMPENSATION 11,620 7,820 6,820 7,653 7,301 224-500-7670-1020 OVERTIME 400 1,783 2,000 6,177 0
224-500-7670-1030 RETIREMENT 11,500 8,106 8,950 7,225 10,216 224-500-7670-1031 PERS UAL PAYMENT 0 43,740 42,285 0
224-500-7670-1040 WORKER'S COMPENSATION 1,620 1,265 12,840 1,578 5,688 224-500-7670-1050 OTHER FRINGE BENEFITS 28,800 20,220 32,160 18,475 30,598 224-500-7670-1080 LEAVE CASHOUTS 5,520 4,633 5,000 5,376 0 PERSONNEL Total 135,720 108,120 183,260 147,251 130,579

SERVICES & SUPPLIES
224-500-7670-2002 ELECTRICITY 47,640 50,570 46,910 63,481 66,260 224-500-7670-2004 WATER/SEWER 130,960 157,314 144,890 136,890 169,760 224-500-7670-2010 LEGAL SERVICES 450 0 2,000 0 0
224-500-7670-2011 CONTRACT SERVICES 551,460 431,095 842,905 488,015 934,050 224-500-7670-2021 OTHER SERVICES AND SUPPLIES 50,000 60 56,420 5,757 28,240 224-500-7670-2022 TRAINING, MEETINGS AND CONFERENCES 0 320 1,680 350 1,000 224-500-7670-2090 PRIOR PERIOD ADJUSTMENTS 0 149 0 0 0
224-500-7670-2122 SIMONSON CENTER DEPARTMENT FEES 310 222 290 184 288 224-500-7670-2145 LIABILITY INSURANCE 410 410 13,380 13,380 15,520 SERVICES & SUPPLIES Total 781,230 640,140 1,108,475 708,056 1,215,118

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
The City of Rialto, California
366
Proposed 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
224-500-7670-4001 PRINCIPAL 21,300 22,078 23,000 22,993 23,830 224-500-7670-4010 INTEREST 13,250 12,453 115,440 11,537 130,110 DEBT Total 34,550 34,530 138,440 34,530 153,940
LANDSCAPING & LIGHTING DISTRICT FUND Total 990,380 802,861 1,450,245 909,907 1,499,638

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
213-500-6974-2021 OTHER SERVICES AND SUPPLIES 0 0 28,773 28,773 0 250-500-4312-2090 PRIOR PERIOD ADJUSTMENTS 0 8,923 0 0 0 213-500-6802-2021 OTHER SERVICES AND SUPPLIES 0 0 39,776 0 0 213-500-6946-2021 OTHER SERVICES AND SUPPLIES 0 0 28,327 0 0 213-500-6979-2021 OTHER SERVICES AND SUPPLIES 0 0 28,457 0 0 213-500-6992-2021 OTHER SERVICES AND SUPPLIES 0 0 36,574 0 0 SERVICES & SUPPLIES Total 0 8,923 161,907 28,773 0

CAPITAL
213-500-6991-3030 OFFICE/EQUIPMENT/MACHINERY - JAG PROGRAM 0 0 28,401 0 0 CAPITAL Total 0 0 28,401 0 0
LOCAL LAW ENFORCEMENT BLOCK GRANT Total 0 8,923 190,308 28,773 0

MAJOR CAPITAL GRANT FUNDING

PERSONNEL
223-500-4408-1030 RETIREMENT 10 0 0 0
223-500-4420-1030 RETIREMENT 300 0 379 0
223-500-4420-1040 WORKERS COMPENSATION 50 0 292 0
223-500-4420-1050 OTHER FRINGE BENEFITS 30 0 42 0
223-500-4427-1030 RETIREMENT 80 0 0 0
223-500-4427-1040 WORKERS COMPENSATION 10 0 0 0
223-500-4427-1050 OTHER FRINGE BENEFITS 10 0 0 0
223-500-7302-1030 RETIREMENT 10 0 10 0
223-500-7302-1040 WORKER'S COMPENSATION 0 0 0 0 0
223-500-7302-1050 OTHER FRINGE BENEFITS 0 0 0 1 0
PERSONNEL Total 500 0 0 725 0

SERVICES & SUPPLIES
223-500-1752-2011 CONTRACT SERVICES 11,020 192,890 720,799 54,948 0 223-500-1753-2011 CONTRACT SERVICES 0 0 500,000 111,895 0 223-500-3165-2021 OTHER SERVICES AND SUPPLIES 0 10,300 3,145 25,000 223-500-3250-2021 OTHER SERVICES AND SUPPLIES 0 15,010 29,990 24,883 0 223-500-4408-2021 OTHER SERVICES AND SUPPLIES 60 0 0 0
223-500-4414-2021 OTHER SERVICES AND SUPPLIES 716,410 0 0 0 223-500-7302-2021 OTHER SERVICES AND SUPPLIES 200 0 0 0 223-500-3151-2021 OTHER SERVICES AND SUPPLIES 0 0 0 0 15,600 223-500-2164-2021 OTHER SERVICES AND SUPPLIES 0 0 1,000,000 0 0 223-500-4427-2011 CONTRACT SERVICES 0 0 9,418 0 0
SERVICES & SUPPLIES Total 727,690 207,900 2,270,506 194,871 40,600

CAPITAL
223-500-4418-3001 CAPITAL IMPROVEMENTS 0 0 955,088 28,000 0 223-500-4420-3001 CAPITAL IMPROVEMENTS 408,270 525,333 3,108,847 117,224 0 223-500-4427-3001 CAPITAL IMPROVEMENTS 1,660 0 8,531 0 0 223-500-4429-3001 CAPITAL IMPROVEMENTS 0 0 5,193,156 502,598 0 223-500-4430-3001 CAPITAL IMPROVEMENTS 0 700,000 39,760 0 223-500-7302-3001 CAPITAL IMPROVEMENTS 0 721 587,149 159,670 0 223-500-7302-3050 ROLLING STOCK 178,960 0 0 0 0
223-500-4414-3001 CAPITAL IMPROVEMENTS 0 0 3,190,942 115,803 0 223-500-4408-3001 CAPITAL IMPROVEMENTS 0 0 3,349 0 0
223-500-4424-3001 CAPITAL IMPROVEMENTS 0 0 492,289 0 0
223-500-4428-3001 CAPITAL IMPROVEMENTS 0 0 1,000,000 0 0 223-500-7308-3001 CAPITAL IMPROVEMENTS 0 0 459,278 0 0
CAPITAL Total 588,890 526,054 15,698,629 963,054 0
MAJOR CAPITAL GRANT FUNDING Total 1,317,080 733,954 17,969,135 1,158,650 40,600

MEASURE I FUND

PERSONNEL
201-500-4310-1030 RETIREMENT 5,910 0 1,049 0
201-500-4310-1040 WORKERS COMPENSATION 600 0 815 0
201-500-4310-1050 OTHER FRINGE BENEFITS 3,100 0 2,882 0 PERSONNEL Total 9,610 0 4,746 0
The City of Rialto, California
367
Proposed 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
201-500-4310-2011 CONTRACT SERVICES 275,240 93,439 614,032 376,703 100,000 201-500-4310-2021 OTHER SERVICES AND SUPPLIES 676,420 0 0 0 201-500-4310-2090 PRIOR PERIOD ADJUSTMENTS 0 3,230 0 0 0 SERVICES & SUPPLIES Total 951,660 96,669 614,032 376,703 100,000

CAPITAL
201-500-4310-3001 CAPITAL IMPROVEMENTS 531,400 1,337,763 9,751,461 6,622,672 2,518,000 CAPITAL Total 531,400 1,337,763 9,751,461 6,622,672 2,518,000

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 10,371,722 7,010,352 2,618,000 NEIGHBORHOOD STABILIZATION PROGRAM 3

SERVICES & SUPPLIES
239-500-1850-2011 CONTRACT SERVICES 21,100 14,918 0 0 0 244-500-1850-2090 PRIOR PERIOD ADJUSTMENTS 0 231 0 0 0
SERVICES & SUPPLIES Total 21,100 15,149 0 0 0
NEIGHBORHOOD STABILIZATION PROGRAM 3 Total 21,100 15,149 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 13,922 0 0 TRANSFERS OUT Total 1,080 0 13,922 0 0
NEIGHBORHOOD STABILIZATION PROGRAM INCOME FUND Total 1,080 253 13,922 0 0

OMNITRANS GRANT FUNDING

PERSONNEL
283-500-8351-1001 SALARIES 0 27,382 0 54,770
283-500-8351-1010 PARTTIME 0 13,165 0 26,330
283-500-8351-1030 RETIREMENT 0 0 0 980
283-500-8351-1050 OTHER FRINGE BENEFITS 0 15,105 0 26,790 PERSONNEL Total 0 55,652 0 108,870

SERVICES & SUPPLIES
283-500-8351-2021 OTHER SERVICES AND SUPPLIES 0 27,386 0 52,270 SERVICES & SUPPLIES Total 0 27,386 0 52,270

CAPITAL
283-500-8351-3050 ROLLING STOCK 0 145,702 0 83,280
CAPITAL Total 0 145,702 0 83,280

TRANSFERS OUT
283-500-8351-5010 TRANSFERS OUT-GENERAL FUND 0 0 0 4,830 TRANSFERS OUT Total 0 0 0 4,830
OMNITRANS GRANT FUNDING Total 0 228,740 0 249,250

OPEN SPACE DEVELOPMENT FUND

PERSONNEL
220-500-8348-1030 RETIREMENT 190 0 1,095 0
220-500-8348-1040 WORKERS COMPENSATION 30 0 27 0
220-500-8348-1050 OTHER FRINGE BENEFITS 20 0 128 0
PERSONNEL Total 240 0 1,250 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 10,684 963,712 193,821 0 CAPITAL Total 50,560 10,684 963,712 193,821 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 15,984 968,062 199,421 0

PARK DEVELOPMENT FUND
The City of Rialto, California
368
Proposed 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
210-500-4760-1030 RETIREMENT 30 0 0 0
210-500-4760-1040 WORKER'S COMPENSATION 10 0 0 0
PERSONNEL Total 40 0 0 0

SERVICES & SUPPLIES
210-500-4760-2021 OTHER SERVICES AND SUPPLIES 35,000 0 0 0 210-500-4760-2090 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 0 640,434 0 0 CAPITAL Total 3,233,840 0 640,434 0 0
PARK DEVELOPMENT FUND Total 3,268,880 2,921 640,434 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 0 138,634 1,600 0 CAPITAL Total 12,990 0 138,634 1,600 0
PEG FUNDING Total 42,920 25,116 138,634 1,600 0

PERS PROPERTY TAX

TRANSFERS OUT
245-500-2125-5010 TRANSFERS OUT - GENERAL FUND 30 0 400 0 0 TRANSFERS OUT Total 30 0 400 0 0
PERS PROPERTY TAX Total 30 0 400 0 0

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 46,158 311,041 46,206 46,279 247-500-6965-1005 SPECIAL COMPENSATION 0 0 1,824 0
247-500-6965-1030 RETIREMENT 840 9,321 68,122 11,784 5,988 247-500-6965-1031 PERS UAL PAYMENT 0 3,430 3,316 0
247-500-6965-1040 WORKERS COMPENSATION 140 976 40,663 1,254 3,431 247-500-6965-1050 OTHER FRINGE BENEFITS 2,970 15,795 24,720 10,745 9,834 247-500-6989-1020 OVERTIME 0 2,293 17,408 9,788 0
247-500-6989-1050 OTHER FRINGE BENEFITS 0 32 268 136 0
PERSONNEL Total 10,900 74,574 465,652 85,052 65,532

SERVICES & SUPPLIES
247-500-6901-2021 OTHER SERVICES AND SUPPLIES 0 0 96,072 95,193 0 247-500-6965-2122 SIMONSON CENTER DEPARTMENT FEES 0 (186) 330 156 139 247-500-6965-2145 LIABILITY INSURANCE 0 1,070 1,070 0
247-500-6990-2021 OTHER SERVICES AND SUPPLIES 0 28,064 28,064 0 247-500-6997-2021 OTHER SERVICES AND SUPPLIES 0 10,000 8,838 0 247-500-6998-2021 OTHER SERVICES AND SUPPLIES 0 10,000 8,869 0 247-500-6992-2021 OTHER SERVICES AND SUPPLIES 0 0 25,965 0 0 247-500-6993-2021 OTHER SERVICES AND SUPPLIES 0 0 700,000 0 0 247-500-6999-2021 OTHER SERVICES AND SUPPLIES 0 0 78,633 0 0 SERVICES & SUPPLIES Total 0 (186) 950,134 142,191 139

CAPITAL
247-500-6982-3050 ROLLING STOCK 0 40,326 0 0 0
247-500-6983-3050 ROLLING STOCK 24,960 0 0 0
247-500-6801-3050 ROLLING STOCK 0 0 162,334 0 0
CAPITAL Total 24,960 40,326 162,334 0 0
POLICE GRANTS FUND Total 35,860 114,714 1,578,120 227,243 65,671

STREET LIGHT ASSESSMENT FUND

PERSONNEL
490-500-7309-1001 SALARIES 16,200 17,701 17,380 18,650 18,597 490-500-7309-1005 SPECIAL COMPENSATION 2,500 2,416 2,430 2,611 2,607 490-500-7309-1020 OVERTIME 210 400 0 357 0
490-500-7309-1030 RETIREMENT 2,410 2,265 2,240 2,338 2,563 The City of Rialto, California
369
Proposed 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
490-500-7309-1031 PERS UAL PAYMENT 0 9,020 8,720 0
490-500-7309-1040 WORKER'S COMPENSATION 340 341 2,710 556 1,375 490-500-7309-1050 OTHER FRINGE BENEFITS 5,540 5,530 6,860 5,559 5,507 490-500-7309-1080 LEAVE CASHOUTS 1,450 1,413 2,000 1,631 0 PERSONNEL Total 28,650 30,067 42,640 40,423 30,647

SERVICES & SUPPLIES
490-500-4860-2002 ELECTRICITY 476,310 375,626 630,644 350,477 381,390 490-500-4860-2011 CONTRACT SERVICES 222,070 225,065 245,104 171,021 249,500 490-500-4860-2140 POSTAGE 260 63 457 17 100
490-500-7309-2011 CONTRACT SERVICES 400,000 400,000 400,000 336,059 481,250 490-500-7309-2021 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 2,666 0 0 490-500-7309-2122 SIMONSON CENTER DEPARTMENT FEES 60 60 60 60 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 4,310 SERVICES & SUPPLIES Total 1,102,220 1,006,090 1,281,762 860,464 1,116,610

CAPITAL
490-500-4860-3001 CAPITAL IMPROVEMENTS 105,160 0 14,185 0 0 CAPITAL Total 105,160 0 14,185 0 0

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 172,980 178,631 186,040 186,031 192,780 490-500-4860-4010 INTEREST 106,550 100,748 93,350 93,349 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 1,624,637 1,186,927 1,426,537

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

CAPITAL
255-500-4314-3001 CAPITAL IMPROVEMENTS 0 0 746,999 0 0
CAPITAL Total 0 0 746,999 0 0

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 2,526 749,399 2,400 0

TRAFFIC DEVELOPMENT FUND

PERSONNEL
250-500-4312-1030 RETIREMENT 210 0 0 0
250-500-4312-1040 WORKERS COMPENSATION 40 0 0 0
250-500-4312-1050 OTHER FRINGE BENEFITS 20 0 0 0
PERSONNEL Total 270 0 0 0

SERVICES & SUPPLIES
250-500-4312-2021 OTHER SERVICES AND SUPPLIES 1,132,880 0 0 0 SERVICES & SUPPLIES Total 1,132,880 0 0 0

CAPITAL
250-500-4312-3001 CAPITAL IMPROVEMENTS 1,095,710 220,529 19,374,060 441,453 0 CAPITAL Total 1,095,710 220,529 19,374,060 441,453 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 19,419,680 487,073 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 2,590 2,504 0
221-500-6919-1050 OTHER FRINGE BENEFITS 150 52 0 0 0
221-500-6924-1020 OVERTIME 0 0 399 0
221-500-6924-1050 OTHER FRINGE BENEFITS 0 0 5 0
221-500-6950-1020 OVERTIME 120,060 86,764 0 0 0
221-500-6950-1031 PERS UAL PAYMENT 0 28,250 27,310 0
221-500-6950-1050 OTHER FRINGE BENEFITS 1,610 1,133 0 0 0 The City of Rialto, California
370
Proposed 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
221-500-6984-1020 OVERTIME 104,660 0 0 0
221-500-6984-1031 PERS UAL PAYMENT 0 24,650 23,830 0
221-500-6984-1050 OTHER FRINGE BENEFITS 1,520 0 0 0
221-500-6985-1020 OVERTIME 0 6,871 20,024 5,818 0
221-500-6985-1050 OTHER FRINGE BENEFITS 0 93 297 77 0
221-500-6986-1020 OVERTIME 0 111,022 108,207 95,495 0
221-500-6986-1050 OTHER FRINGE BENEFITS 0 1,484 1,695 1,352 0 221-500-6995-1020 OVERTIME 0 312,796 137,934 0
221-500-6995-1050 OTHER FRINGE BENEFITS 0 4,536 1,849 0 221-500-6996-1020 OVERTIME 0 28,840 11,116 0
221-500-6996-1050 OTHER FRINGE BENEFITS 0 418 133 0
PERSONNEL Total 239,000 211,251 532,303 307,822 0

SERVICES & SUPPLIES
221-500-6919-2021 OTHER SERVICES AND SUPPLIES 2,950 0 0 0 221-500-6919-2022 TRAINING, MEETINGS AND CONFERENCES 1,000 0 0 0 221-500-6949-2021 OTHER SERVICES AND SUPPLIES 2,470 0 28,000 0 0 221-500-6950-2021 OTHER SERVICES AND SUPPLIES 1,500 (117) 3,999 0 0 221-500-6950-2022 TRAINING, MEETINGS AND CONFERENCES 1,650 1,353 3,128 0 0 221-500-6951-2021 OTHER SERVICES AND SUPPLIES 3,500 21,400 24,438 0 0 221-500-6984-2021 OTHER SERVICES AND SUPPLIES (150) 0 0 0 221-500-6985-2022 TRAINING, MEETINGS AND CONFERENCES 0 1,215 0 0 0 221-500-6986-2021 OTHER SERVICES AND SUPPLIES 0 20,937 153 0 0 221-500-6986-2022 TRAINING, MEETINGS AND CONFERENCES 0 1,680 822 0 0 221-500-6995-2021 OTHER SERVICES AND SUPPLIES 0 16,541 4,650 0 221-500-6995-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 3,127 345 0 221-500-6985-2021 OTHER SERVICES AND SUPPLIES 0 0 500 0 0 221-500-6996-2021 OTHER SERVICES AND SUPPLIES 0 0 750 0 0 221-500-6996-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 992 0 0 SERVICES & SUPPLIES Total 12,920 46,468 82,450 4,995 0

CAPITAL
221-500-6949-3050 ROLLING STOCK 102,530 0 (300) 0
221-500-6988-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 76,000 76,000 0 221-500-6950-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 61,540 0 0 221-500-6995-3050 ROLLING STOCK 0 0 38,000 0 0
CAPITAL Total 102,530 0 175,540 75,700 0
TRAFFIC SAFETY GRANT Total 354,450 257,719 790,293 388,517 0

TRANSPORTATION DEVELOPMENT FUND

CAPITAL
204-500-7326-3001 CAPITAL IMPROVEMENTS 0 226,000 1,168,518 0 0 204-500-7325-3001 CAPITAL IMPROVEMENTS 0 0 14,432 0 0
CAPITAL Total 0 226,000 1,182,950 0 0

TRANSFERS OUT
204-500-7325-5010 TRANSFERS OUT - GENERAL FUND 0 64 60 60 0 TRANSFERS OUT Total 0 64 60 60 0
TRANSPORTATION DEVELOPMENT FUND Total 0 226,064 1,183,010 60 0

WASTE MANAGEMENT FUND

PERSONNEL
212-500-7040-1001 SALARIES 56,550 39,060 36,010 40,307 45,103 212-500-7040-1005 SPECIAL COMPENSATION 5,330 3,801 4,060 4,689 4,341 212-500-7040-1010 PARTTIME 140 0 0 0
212-500-7040-1020 OVERTIME 14,610 13,360 27,000 26,164 60,300 212-500-7040-1030 RETIREMENT 7,760 4,514 4,510 4,932 5,986 212-500-7040-1031 PERS UAL PAYMENT 0 35,560 34,377 0
212-500-7040-1040 WORKER'S COMPENSATION 1,140 787 11,380 1,024 3,342 212-500-7040-1050 OTHER FRINGE BENEFITS 14,370 11,586 11,270 12,685 14,239 212-500-7040-1080 LEAVE CASHOUTS 3,410 2,740 3,000 3,309 0 212-500-7041-1001 SALARIES 56,550 39,061 36,860 41,142 46,010 212-500-7041-1005 SPECIAL COMPENSATION 5,330 3,801 4,170 4,807 4,459 212-500-7041-1020 OVERTIME 31,270 41,663 33,000 53,213 50,000 212-500-7041-1030 RETIREMENT 7,740 4,515 4,620 5,049 6,108 212-500-7041-1031 PERS UAL PAYMENT 0 37,880 36,620 0
212-500-7041-1040 WORKERS COMPENSATION 1,140 787 12,970 1,059 3,411 212-500-7041-1050 OTHER FRINGE BENEFITS 14,550 11,926 11,520 13,268 14,495 212-500-7041-1080 LEAVE CASHOUTS 3,410 2,740 3,000 3,413 0 212-500-7150-1031 PERS UAL PAYMENT 42,890 48,724 10,590 10,238 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 12,203 0 212-500-7201-1031 PERS UAL PAYMENT 0 2,790 2,697 0
212-500-7201-1040 WORKERS COMPENSATION 0 840 0 0
212-500-7201-1050 OTHER FRINGE BENEFITS 110 135 0 147 0 212-500-7313-1001 SALARIES 21,210 11,782 8,470 35,072 0 212-500-7313-1005 SPECIAL COMPENSATION 2,880 1,286 1,100 2,273 0 212-500-7313-1020 OVERTIME 410 0 0 0
The City of Rialto, California
371
Proposed 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
212-500-7313-1030 RETIREMENT 3,020 1,446 1,060 4,055 0
212-500-7313-1031 PERS UAL PAYMENT 0 10,770 10,412 0
212-500-7313-1040 WORKER'S COMPENSATION 450 223 3,240 999 0 212-500-7313-1050 OTHER FRINGE BENEFITS 5,360 3,394 2,540 7,106 0 212-500-7313-1080 LEAVE CASHOUTS 920 920 1,500 1,034 0
212-500-7150-1001 SALARIES 19,440 21,496 0 0 0
212-500-7150-1005 SPECIAL COMPENSATION 3,130 2,708 0 0 0 212-500-7150-1030 RETIREMENT 2,820 2,663 0 0 0
212-500-7150-1040 WORKERS COMPENSATION 410 414 0 0 0
212-500-7150-1050 OTHER FRINGE BENEFITS 5,530 5,619 0 0 0 PERSONNEL Total 342,820 294,015 340,510 372,293 257,792

SERVICES & SUPPLIES
212-500-7040-2004 WATER/SEWER 15,130 10,381 13,079 9,048 10,820 212-500-7040-2010 LEGAL SERVICES 480 5,653 5,200 11,135 4,000 212-500-7040-2021 OTHER SERVICES AND SUPPLIES 34,050 79,256 221,744 134,937 239,450 212-500-7040-2030 MAINTENANCE - OFFICE AND MACHI 0 1,890 495 3,890 212-500-7040-2065 ADVERTISING 0 0 0 0
212-500-7040-2122 SIMONSON CENTER DEPARTMENT FEES 140 110 110 122 143 212-500-7040-2145 LIABILITY INSURANCE 580 580 11,860 11,860 10,910 212-500-7041-2010 LEGAL SERVICES 480 298 500 0 500
212-500-7041-2011 CONTRACT SERVICES 0 201,346 145,855 145,460 212-500-7041-2021 OTHER SERVICES AND SUPPLIES 126,120 138,463 266,931 186,545 2,000 212-500-7041-2022 TRAINING, MEETINGS AND CONFERENCES 0 405 120 300 212-500-7041-2122 SIMONSON CENTER DEPARTMENT FEES 140 110 110 124 145 212-500-7041-2145 LIABILITY INSURANCE 0 13,520 13,520 15,070 212-500-7150-2001 TELEPHONE 690 581 590 831 670
212-500-7150-2021 OTHER SERVICES AND SUPPLIES 110 196 4 0 0 212-500-7150-2030 MAINTENANCE - OFFICE AND MACHI 480 110 340 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 3,400 553 0 212-500-7150-2145 LIABILITY INSURANCE 0 0 0 5,050
212-500-7201-2021 OTHER SERVICES AND SUPPLIES 2,210 8,217 8,383 3,665 0 212-500-7201-2145 LIABILITY INSURANCE 0 870 870 1,550
212-500-7313-2011 CONTRACT SERVICES 230,910 140,592 150,658 55,983 0 212-500-7313-2110 FLEET MAINT/REPLACEMENT CHGS 11,370 3,755 13,505 0 0 212-500-7313-2122 SIMONSON CENTER DEPARTMENT FEES 80 40 20 123 0 212-500-7313-2145 LIABILITY INSURANCE 0 3,370 3,370 2,730 212-500-7902-2021 OTHER SERVICES AND SUPPLIES 27,320 11,814 14,016 13,782 15,960 212-500-7904-2021 OTHER SERVICES AND SUPPLIES 26,490 26,427 25,973 25,948 51,780 212-500-7150-2022 TRAINING, MEETINGS AND CONFERENCES 170 195 0 0 0 212-500-7150-2105 ITS 20,880 22,260 0 0 0
212-500-7150-2122 SIMONSON CENTER DEPARTMENT FEES 60 60 0 0 0 212-500-7150-2125 BUILDING MAINTENANCE 10,630 12,250 0 0 0 212-500-7040-2110 FLEET MAINT/REPLACEMENT CHGS 0 0 1,905 0 0 212-500-7313-2021 OTHER SERVICES AND SUPPLIES 0 0 1,000 0 0 212-500-7313-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 100 0 0 SERVICES & SUPPLIES Total 511,830 467,483 960,828 618,887 510,428

CAPITAL
212-500-7041-3001 CAPITAL IMPROVEMENTS 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 9,230,000 604,228 0 CAPITAL Total 61,710 1,608 9,230,000 604,228 50,000

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 960,360 778,980 10,550,088 1,614,158 818,220 TRAFFIC SAFETY PROP. 1B(STATE BOND)

SERVICES & SUPPLIES
207-500-4317-2090 PRIOR PERIOD ADJUSTMENTS 0 0 0 0 0
SERVICES & SUPPLIES Total 0 0 0 0 0
TRAFFIC SAFETY PROP. 1B(STATE BOND) Total 0 0 0 0 0

EMERGENCY MANGEMENT PERFORMANCE GRANT

SERVICES & SUPPLIES
285-500-5172-2021 OTHER SERVICES AND SUPPLIES 0 0 0 0 10,000 SERVICES & SUPPLIES Total 0 0 0 0 10,000
EMERGENCY MANGEMENT PERFORMANCE GRANT Total 0 0 0 0 10,000

TRANSPORTATION ENHANCEMENT ACTVTS GRANT

CAPITAL
222-500-4316-3001 CAPITAL IMPROVEMENTS 0 0 5,852 0 0
CAPITAL Total 0 0 5,852 0 0
The City of Rialto, California
372
Proposed 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 ENHANCEMENT ACTVTS GRANT Total 0 0 5,852 0 0 SPECIAL REVENUE FUND Total 46,439,140 40,432,485 119,446,522 25,639,736 17,369,946

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 5,675,248 4,564,682 0 CAPITAL Total 0 2,418,916 5,675,248 4,564,682 0
2005 TABS FUND Total 0 2,422,476 5,675,248 4,564,682 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 2,362,628 1,577,523 0 CAPITAL Total 0 49,020 2,362,628 1,577,523 0

TRANSFERS OUT
303-500-1793-5010 TRANSFERS OUT - GENERAL FUND 0 0 20,260 0 0 TRANSFERS OUT Total 0 0 20,260 0 0
2008 TABS FUND Total 0 50,745 2,382,888 1,577,523 0

CAPITAL PROJECTS FUND

PERSONNEL
300-500-6151-1050 OTHER FRINGE BENEFITS 0 528 0 1 0
300-500-7304-1030 RETIREMENT 90 0 139 0
300-500-7304-1040 WORKER'S COMPENSATION 20 0 76 0
300-500-7304-1050 OTHER FRINGE BENEFITS 10 0 37 0
300-500-7305-1030 RETIREMENT 1,150 0 0 0
300-500-7305-1040 WORKER'S COMPENSATION 170 0 0 0
300-500-7305-1050 OTHER FRINGE BENEFITS 120 4 0 9 0
300-500-2150-1050 OTHER FRINGE BENEFITS 0 0 0 38 0
PERSONNEL Total 1,560 532 0 300 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) 0 0 0 300-500-4295-2021 OTHER SERVICES AND SUPPLIES 11,330 0 0 0 300-500-5174-2021 OTHER SERVICES AND SUPPLIES (520) 2,702 0 0 0 300-500-6150-2021 OTHER SERVICES AND SUPPLIES 297,220 0 0 0 300-500-6150-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE (600) (1,383) 0 0 0 300-500-6151-2021 OTHER SERVICES AND SUPPLIES 36,250 0 0 0 300-500-6281-2021 OTHER SERVICES AND SUPPLIES 624,830 0 0 0 300-500-6298-2021 OTHER SERVICES AND SUPPLIES 29,500 0 0 0 300-500-7302-2021 OTHER SERVICES AND SUPPLIES (136,850) 0 0 0 300-500-7304-2021 OTHER SERVICES AND SUPPLIES 720 0 0 0 300-500-7305-2011 CONTRACT SERVICES 0 15,300 1,000,000 789,129 1,000,000 300-500-8150-2021 OTHER SERVICES AND SUPPLIES 1,376,920 0 0 0 300-500-8341-2021 OTHER SERVICES AND SUPPLIES 12,810 0 0 0 SERVICES & SUPPLIES Total 2,263,370 29,119 1,000,000 794,129 1,000,000

CAPITAL
300-500-0001-3050 ROLLING STOCK 0 0 230,125 19,775 0
300-500-1250-3030 OFFICE/EQUIPMENT/MACHINERY 0 15,000 0 0 300-500-2150-3001 CAPITAL IMPROVEMENTS 0 0 111,600 78,883 0 300-500-2152-3001 CAPITAL IMPROVEMENTS 0 0 8,965,000 1,568,406 0 300-500-2152-3030 OFFICE/EQUIPMENT/MACHINERY 0 3,028,392 400,227 0 300-500-4158-3001 CAPITAL IMPROVEMENTS 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 1,809,318 1,186,458 0 300-500-4295-3030 OFFICE/EQUIPMENT/MACHINERY 0 95,161 239 0 0 300-500-4295-3050 ROLLING STOCK 0 41,000 0 250,000
300-500-4312-3001 CAPITAL IMPROVEMENTS 7,500 7,500 425,000 7,500 0 300-500-5150-3050 ROLLING STOCK 0 488,000 336,647 338,000 300-500-5173-3050 ROLLING STOCK 0 32,000 0 0
300-500-5174-3050 ROLLING STOCK 0 0 295,000 220,890 0
300-500-6150-3001 CAPITAL IMPROVEMENTS 0 6,080 10,515,090 1,708,687 0 300-500-6150-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 226,627 7,881 0 300-500-6150-3050 ROLLING STOCK 689,000 56,427 1,441,344 900,607 0 300-500-6151-3001 CAPITAL IMPROVEMENTS 0 196,601 613,399 119,468 0 300-500-6151-3030 OFFICE/EQUIPMENT/MACHINERY 73,020 0 234,264 0 0 The City of Rialto, California
373
Proposed 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
300-500-6281-3001 CAPITAL IMPROVEMENTS 124,940 0 60,000 0 0 300-500-6281-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 1,350,405 473,428 25,000 300-500-6284-3030 OFFICE/EQUIPMENT/MACHINERY 0 75,000 0 0 300-500-6289-3050 ROLLING STOCK 0 0 16,000 0 0
300-500-6290-3001 CAPITAL IMPROVEMENTS 0 126,110 23,742 0 300-500-6298-3001 CAPITAL IMPROVEMENTS 0 0 81,240 28,243 0 300-500-6298-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 25,525 22,457 0 300-500-7150-3001 CAPITAL IMPROVEMENTS 0 0 2,074,673 16,397 0 300-500-7150-3050 ROLLING STOCK 0 0 171,952 12,161 0
300-500-7262-3030 OFFICE/EQUIPMENT/MACHINERY 0 5,000 0 0 300-500-7302-3001 CAPITAL IMPROVEMENTS 486,450 0 1,443,559 118,631 0 300-500-7304-3001 CAPITAL IMPROVEMENTS 59,490 0 3,280,444 1,098,443 0 300-500-7304-3050 ROLLING STOCK 0 0 578,717 151,952 0
300-500-7305-3001 CAPITAL IMPROVEMENTS 557,580 3,174,871 19,216,846 4,033,178 0 300-500-7307-3001 CAPITAL IMPROVEMENTS 0 43,000 0 0
300-500-7307-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 0
300-500-8150-3001 CAPITAL IMPROVEMENTS 92,130 0 765,246 0 0 300-500-8341-3001 CAPITAL IMPROVEMENTS 13,000 21,320 140,101 40,160 0 300-500-8342-3001 CAPITAL IMPROVEMENTS 0 250,000 0 0
300-500-8342-3030 OFFICE/EQUIPMENT/MACHINERY 0 3,000 0 0 300-500-8344-3030 OFFICE/EQUIPMENT/MACHINERY 0 27,610 26,845 0 300-500-8345-3001 CAPITAL IMPROVEMENTS 0 1,000,000 0 0
300-500-8346-3001 CAPITAL IMPROVEMENTS 0 237,000 14,990 0 300-500-8351-3050 ROLLING STOCK 0 14,571 0 9,260
300-500-7305-3050 ROLLING STOCK 0 0 375,000 42,496 0
300-500-6291-3001 CAPITAL IMPROVEMENTS 0 0 0 0 105,000
300-500-4295-3001 CAPITAL IMPROVEMENTS 0 0 18,669 0 0
300-500-6280-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 50,000 0 0 300-500-6289-3030 OFFICE/EQUIPMENT/MACHINERY 0 0 10,000 0 0 300-500-7265-3050 ROLLING STOCK 0 0 82,000 0 0
CAPITAL Total 2,103,850 3,923,540 60,120,863 12,658,549 727,260

TRANSFERS OUT
300-500-0001-5010 TRANSFERS OUT-GENERAL FUND 0 854,550 380,450 380,450 0 TRANSFERS OUT Total 0 854,550 380,450 380,450 0
DEBT
300-500-0001-4050 CAPITAL LEASE PAYMENTS 0 769,875 27,958 0 300-500-4295-4050 CAPITAL LEASE PAYMENTS 0 0 0 41,000
300-500-5150-4050 CAPITAL LEASE PAYMENTS 50,000 336,647 201,353 0 150,000 300-500-5173-4005 LEASE 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 7,517 192,483 111,416 0 300-500-7150-4050 CAPITAL LEASE PAYMENTS 0 128,048 12,391 0 300-500-6289-4050 CAPITAL LEASE PAYMENTS 0 0 291,301 0 0 DEBT Total 50,000 346,304 1,583,060 151,764 223,000
CAPITAL PROJECTS FUND Total 4,418,780 5,154,046 63,084,373 13,985,193 1,950,260

FAIR SHARE AGREEMENT FUND

PERSONNEL
301-500-4312-1030 RETIREMENT 0 0 0 214 0
301-500-4312-1040 WORKER'S COMPENSATION 0 0 0 187 0
301-500-4312-1050 OTHER FRINGE BENEFITS 0 0 0 23 0
PERSONNEL Total 0 0 0 424 0

SERVICES & SUPPLIES
301-500-4312-2011 CONTRACT SERVICES 473,130 0 0 0 0
301-500-4312-2021 OTHER SERVICES AND SUPPLIES 21,420 0 0 0 301-500-4312-2090 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 8,805,709 559,229 0 CAPITAL Total 589,150 630,475 8,805,709 559,229 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 8,805,709 559,652 0 CAPITAL PROJECTS FUND Total 5,502,480 8,288,287 79,948,218 20,687,051 1,950,260

DEBT SERVICE FUNDS
CFD 2006-1 ELM PARK FUND

SERVICES & SUPPLIES
871-500-2141-2021 OTHER SERVICES AND SUPPLIES 136,880 0 0 0 871-500-2141-2090 PRIOR PERIOD ADJUSTMENTS 0 224 0 0 0
SERVICES & SUPPLIES Total 136,880 224 0 0 0
The City of Rialto, California
374
Proposed 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
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 181,530 177,609 176,070 176,063 169,780 871-500-2141-4020 SERVICE FEES 7,500 7,500 10,566 7,750 4,000 DEBT Total 189,030 185,109 346,636 343,813 338,780
CFD 2006-1 ELM PARK FUND Total 325,910 187,413 348,716 345,893 450,000 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
DEBT
872-500-2141-4020 SERVICE FEES 5,500 5,500 9,495 5,500 5,000 DEBT Total 5,500 5,500 9,495 5,500 5,000
CFD 2016-1 FUND Total 34,260 34,276 38,255 34,260 60,000 CFD 2019-2 FUND

SERVICES & SUPPLIES
873-500-2141-2021 OTHER SERVICES AND SUPPLIES 0 300 0 4,234,591 0 873-500-2141-2090 PRIOR PERIOD ADJUSTMENTS 0 55 0 0 0
SERVICES & SUPPLIES Total 0 355 0 4,234,591 0

TRANSFERS OUT
873-500-2141-5010 TRANSFERS OUT-GENERAL FUND 0 0 0 50,000 TRANSFERS OUT Total 0 0 0 50,000
DEBT
873-500-2141-4001 PRINCIPAL 0 0 216,016 25,000
873-500-2141-4010 INTEREST 0 0 69,983 211,660
873-500-2141-4020 SERVICE FEES 0 0 0 4,000
873-500-2141-4030 ISSUANCE COSTS 0 213,797 0 0 0
DEBT Total 0 213,797 0 285,998 240,660
CFD 2019-2 FUND Total 0 214,152 0 4,520,589 290,660
CFD 2022-B FUND

SERVICES & SUPPLIES
874-500-2141-2021 OTHER SERVICES AND SUPPLIES 0 0 1,105,090 0 SERVICES & SUPPLIES Total 0 0 1,105,090 0
CFD 2022-B FUND Total 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 0 51 50 50 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
The City of Rialto, California
375
Proposed 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
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 1,498,554 0 821-500-0001-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT (2,998,520) 5,450,018 0 (1,382,241) 0 SERVICES & SUPPLIES Total (1,465,190) 7,119,068 0 116,313 0 OPEB FUND Total (1,465,190) 7,119,068 0 116,313 0
DEBT SERVICE FUNDS Total (853,120) 7,797,539 400,621 6,123,335 800,660

ENTERPRISE FUND

AIRPORT FUND

PERSONNEL
610-500-7150-1050 OTHER FRINGE BENEFITS 10 0 0 0
PERSONNEL Total 10 0 0 0

SERVICES & SUPPLIES
610-500-7150-2001 TELEPHONE 340 319 350 299 0
610-500-7150-2002 ELECTRICITY 410 631 30 510 630
610-500-7150-2004 WATER/SEWER 3,700 3,343 3,558 3,156 3,390 SERVICES & SUPPLIES Total 4,450 4,292 3,938 3,965 4,020

TRANSFERS OUT
610-500-7090-5010 TRANSFERS OUT - GENERAL FUND 0 0 456,742 0 0 610-500-7090-5670 TRANSFERS OUT - GENERAL FUND 0 0 3,600,000 0 0 TRANSFERS OUT Total 0 0 4,056,742 0 0
AIRPORT FUND Total 4,460 4,292 4,060,680 3,965 4,020

CEMETERY ENDOWMENT FUND

SERVICES & SUPPLIES
631-500-7510-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 4,350 (1,373) 0 (33,488) 0 SERVICES & SUPPLIES Total 4,350 (1,373) 0 (33,488) 0
CEMETERY ENDOWMENT FUND Total 4,350 (1,373) 0 (33,488) 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 7,460 7,439 630-500-7510-1005 SPECIAL COMPENSATION 830 756 770 821 819 630-500-7510-1020 OVERTIME 80 30 1,500 67 1,500
630-500-7510-1030 RETIREMENT 940 880 870 909 997
630-500-7510-1031 PERS UAL PAYMENT 1,670 1,875 2,740 2,649 0 630-500-7510-1040 WORKER'S COMPENSATION 140 137 820 222 548 630-500-7510-1050 OTHER FRINGE BENEFITS (650) 2,669 2,740 2,742 2,747 630-500-7510-1080 LEAVE CASHOUTS 280 424 1,000 556 0
PERSONNEL Total 10,030 4,532 17,390 15,425 14,050

SERVICES & SUPPLIES
630-500-7510-2002 ELECTRICITY 130 182 0 146 180
630-500-7510-2004 WATER/SEWER 44,680 55,745 49,690 31,128 39,360 630-500-7510-2021 OTHER SERVICES AND SUPPLIES 8,550 11,544 15,000 6,646 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 24 24 630-500-7510-2125 BUILDING MAINTENANCE 17,000 22,710 0 0 0 630-500-7510-2145 LIABILITY INSURANCE 40 40 860 860 1,720 SERVICES & SUPPLIES Total 71,030 91,124 67,350 38,804 56,284

CAPITAL
630-500-7510-3001 CAPITAL IMPROVEMENTS 0 0 375,000 348,851 0 CAPITAL Total 0 0 375,000 348,851 0
CEMETERY FUND Total 81,060 95,656 459,740 403,081 70,334

RIALTO UTILITY AUTHORITY - ADMIN

PERSONNEL
680-500-7860-1001 SALARIES 128,920 143,574 128,470 190,938 194,443 680-500-7860-1005 SPECIAL COMPENSATION 15,370 15,541 14,160 18,415 18,118 680-500-7860-1010 PARTTIME 0 6,450 0 12,646
680-500-7860-1020 OVERTIME 350 2,047 700 517 700
680-500-7860-1030 RETIREMENT 18,970 18,395 16,730 23,779 26,634 The City of Rialto, California
376
Proposed 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
680-500-7860-1031 PERS UAL PAYMENT 31,270 34,876 54,410 52,600 0 680-500-7860-1040 WORKERS COMPENSATION 2,640 2,699 17,860 6,040 15,342 680-500-7860-1050 OTHER FRINGE BENEFITS 10,160 23,518 30,500 37,033 34,567 680-500-7860-1080 LEAVE CASHOUTS 12,660 12,337 13,000 8,290 13,000 680-500-7960-1001 SALARIES 116,420 139,672 128,470 190,938 194,443 680-500-7960-1005 SPECIAL COMPENSATION 14,830 15,185 14,160 18,415 18,118 680-500-7960-1010 PARTTIME 0 6,450 0 12,646
680-500-7960-1020 OVERTIME 350 2,047 700 517 700
680-500-7960-1030 RETIREMENT 17,550 18,041 16,730 23,779 26,634 680-500-7960-1031 PERS UAL PAYMENT 29,170 31,283 53,860 52,068 53,860 680-500-7960-1040 WORKERS COMPENSATION 2,430 2,609 16,190 6,040 15,342 680-500-7960-1050 OTHER FRINGE BENEFITS 7,840 22,452 30,500 37,034 34,567 680-500-7960-1080 LEAVE CASHOUTS 12,030 11,978 12,000 8,290 12,000 PERSONNEL Total 420,960 496,254 561,340 674,694 683,759

SERVICES & SUPPLIES
680-500-2155-2021 OTHER SERVICES AND SUPPLIES 50 (17) 0 0 0 680-500-7150-2011 CONTRACT SERVICES 0 (1,487,330) 0 0
680-500-7150-2021 OTHER SERVICES AND SUPPLIES 690 3,657 5,120 4,702 0 680-500-7150-2022 TRAINING, MEETINGS AND CONFERENCES 330 5,755 5,000 8,666 0 680-500-7150-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 88,420 806,351 0 (932,448) 0 680-500-7860-2001 TELEPHONE 530 476 450 888 450
680-500-7860-2010 LEGAL SERVICES 54,150 42,090 60,000 25,038 60,000 680-500-7860-2011 CONTRACT SERVICES 310,780 744,517 2,145,798 900,916 652,560 680-500-7860-2021 OTHER SERVICES AND SUPPLIES 470 44 500 224 500 680-500-7860-2022 TRAINING, MEETINGS AND CONFERENCES 0 0 3,000 0 5,500 680-500-7860-2060 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 300 318 590 391 372 680-500-7860-2125 BUILDING MAINTENANCE 43,710 48,110 0 0 0 680-500-7860-2145 LIABILITY INSURANCE 0 18,610 18,610 31,300 680-500-7960-2001 TELEPHONE 570 131 190 161 190
680-500-7960-2011 CONTRACT SERVICES 174,360 133,318 1,338,695 456,641 3,999,945 680-500-7960-2021 OTHER SERVICES AND SUPPLIES 740 505 500 170 500 680-500-7960-2022 TRAINING, MEETINGS AND CONFERENCES 530 551 3,000 2,296 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 3,000 362 0 680-500-7960-2122 SIMONSON CENTER DEPARTMENT FEES 280 311 590 390 372 680-500-7960-2125 BUILDING MAINTENANCE 29,770 33,690 0 0 0 680-500-7960-2145 LIABILITY INSURANCE 0 16,870 16,870 30,420 SERVICES & SUPPLIES Total (420,920) (505,267) 2,114,583 503,878 4,787,609

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 7,880 7,880 0 680-500-7960-5010 TRANSFERS OUT-GENERAL FUND 0 6,680 6,680 0 TRANSFERS OUT Total 0 9,007 23,570 23,570 0
RIALTO UTILITY AUTHORITY - ADMIN Total 40 (6) 2,699,493 1,202,142 5,471,368

WASTEWATER FUND

PERSONNEL
660-500-7160-1030 RETIREMENT 10 0 0 0
PERSONNEL Total 10 0 0 0

SERVICES & SUPPLIES
660-500-7150-2011 CONTRACT SERVICES 90 (93) 10,093 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 817,190 793,688 960,720 828,135 1,167,308 660-500-7860-2003 GAS 54,530 93,294 107,420 97,540 188,520 660-500-7860-2011 CONTRACT SERVICES 8,705,460 9,902,059 12,155,966 6,911,616 12,843,050 660-500-7860-2021 OTHER SERVICES AND SUPPLIES 1,144,000 2,006,479 496,210 3,082,695 525,140 660-500-7860-2024 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 (340,923) 0 660-500-7860-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 77,060 (37,335) 0 (224,121) 0 SERVICES & SUPPLIES Total 14,605,080 16,927,537 17,536,799 10,354,942 18,630,408

CAPITAL
660-500-7860-3001 CAPITAL IMPROVEMENTS (457,890) 0 7,152,339 227,101 0 660-500-7150-3001 CAPITAL IMPROVEMENTS 0 0 2,839,688 0 0 CAPITAL Total (457,890) 0 9,992,027 227,101 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 10,568,333 0 DEBT Total 10,842,590 10,677,039 12,682,010 10,568,333 12,682,000 The City of Rialto, California
377
Proposed 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
WASTEWATER FUND Total 24,989,790 27,604,576 40,210,836 21,150,376 31,312,408

WATER FUND

SERVICES & SUPPLIES
670-500-7150-2011 CONTRACT SERVICES 103,200 0 140,000 0 0 670-500-7150-2021 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 59,823 87,300 670-500-7960-2002 ELECTRICITY 811,680 1,348,756 981,930 891,434 1,540,932 670-500-7960-2011 CONTRACT SERVICES 7,875,220 8,128,429 13,048,531 6,200,430 11,617,000 670-500-7960-2021 OTHER SERVICES AND SUPPLIES 1,923,580 1,927,193 1,955,910 1,997,005 341,793 670-500-7960-2024 OPERATING LEASE PAYMENTS 530,860 530,855 500,000 0 400,000 670-500-7960-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 0 184,785 0 (184,785) 0 670-500-7960-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 150,740 62,007 0 (344,227) 0 SERVICES & SUPPLIES Total 12,450,990 13,393,174 17,614,471 8,619,680 14,875,125

CAPITAL
670-500-7953-3050 ROLLING STOCK 0 0 (2,500) 0
670-500-7150-3001 CAPITAL IMPROVEMENTS 0 0 931,600 0 0
670-500-7951-3001 CAPITAL IMPROVEMENTS 0 0 3,600,000 0 0 670-500-7953-3001 CAPITAL IMPROVEMENTS 0 0 1,601,355 0 0 CAPITAL Total 0 0 6,132,955 (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 2,416,667 0 DEBT Total 2,114,780 2,065,360 2,900,010 2,416,667 2,900,000 WATER FUND Total 14,565,770 15,458,534 26,647,436 11,033,846 17,775,125 ENTERPRISE FUND Total 39,645,470 43,161,679 74,078,184 33,759,922 54,633,254

INTERNAL SERVICE FUNDS

BUILDING MAINTENANCE

PERSONNEL
770-500-7302-1020 OVERTIME 20,000 52,162 0 0 0
770-500-7302-1010 PARTTIME (20,000) 0 0 0 0
770-500-7302-1001 SALARIES 0 440,976 0 0 0
770-500-7302-1005 SPECIAL COMPENSATION 0 43,955 0 0 0
770-500-7302-1030 RETIREMENT 0 53,228 0 0 0
770-500-7302-1031 PERS UAL PAYMENT 0 73,943 0 0 0
770-500-7302-1040 WORKER'S COMPENSATION 0 8,509 0 0 0
770-500-7302-1050 OTHER FRINGE BENEFITS 0 176,769 0 0 0 770-500-7302-1072 OPEB EXPENSE-GASB 75 0 (208,771) 0 0 0 770-500-7302-1080 LEAVE CASHOUTS 0 18,106 0 0 0
PERSONNEL Total 0 658,879 0 0 0

SERVICES & SUPPLIES
770-500-7302-2011 CONTRACT SERVICES (4,857) 920,094 0 4,358 0 770-500-7302-2021 OTHER SERVICES AND SUPPLIES 31,663 192,543 0 151 0 770-500-7302-2030 MAINTENANCE - OFFICE AND MACHI 0 262 0 0 0 770-500-7302-2110 FLEET MAINT/REPLACEMENT CHGS 44 23,675 0 0 0 770-500-7302-2145 LIABILITY INSURANCE 1,210 1,210 0 0 0 770-500-7302-2022 TRAINING, MEETINGS AND CONFERENCES 643 (0) 0 0 0 770-500-7302-2001 TELEPHONE 0 984,570 0 0 0
770-500-7302-2002 ELECTRICITY 0 108,492 0 0 0
770-500-7302-2003 GAS 0 4,059 0 0 0
770-500-7302-2004 WATER/SEWER 0 101,090 0 0 0
770-500-7302-2010 LEGAL SERVICES 0 526 0 0 0
770-500-7302-2105 ITS 0 34,840 0 0 0
770-500-7302-2122 SIMONSON CENTER DEPARTMENT FEES 0 1,948 0 0 0 770-500-7302-2140 POSTAGE 0 39 0 0 0
SERVICES & SUPPLIES Total 28,703 2,373,347 0 4,509 0

CAPITAL
770-500-7302-3001 CAPITAL IMPROVEMENTS 800,608 47 0 0 0 CAPITAL Total 800,608 47 0 0 0
BUILDING MAINTENANCE Total 829,312 3,032,273 0 4,509 0

FLEET MANAGEMENT

PERSONNEL
690-500-0001-1072 OPEB EXPENSE-GASB 75 0 (408,371) 0 0 0 690-500-7307-1001 SALARIES 0 240,393 0 0 0
690-500-7307-1005 SPECIAL COMPENSATION 0 27,895 0 0 0
690-500-7307-1020 OVERTIME 0 36,017 0 0 0
690-500-7307-1030 RETIREMENT 0 30,009 0 0 0
The City of Rialto, California
378
Proposed 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
690-500-7307-1031 PERS UAL PAYMENT 0 79,567 0 0 0
690-500-7307-1040 WORKER'S COMPENSATION 0 4,631 0 0 0
690-500-7307-1050 OTHER FRINGE BENEFITS 0 82,926 0 0 0
690-500-7307-1080 LEAVE CASHOUTS 0 16,997 0 0 0
PERSONNEL Total 0 110,065 0 0 0

SERVICES & SUPPLIES
690-500-7307-2021 OTHER SERVICES AND SUPPLIES 10 26,461 0 0 0 690-500-7307-2110 FLEET MAINT/REPLACEMENT CHGS 44 5,086 0 0 0 690-500-7307-2145 LIABILITY INSURANCE 1,360 1,360 0 0 0 690-500-7307-2022 TRAINING, MEETINGS AND CONFERENCES 643 0 0 0 0 690-500-7307-2001 TELEPHONE 0 922 0 0 0
690-500-7307-2002 ELECTRICITY 0 1,875 0 0 0
690-500-7307-2003 GAS 0 1,016 0 0 0
690-500-7307-2011 CONTRACT SERVICES 0 9,540 0 0 0
690-500-7307-2050 DEPRECIATION 0 7,718 0 0 0
690-500-7307-2105 ITS 0 80,530 0 0 0
690-500-7307-2122 SIMONSON CENTER DEPARTMENT FEES 0 840 0 0 0 690-500-7307-2125 BUILDING MAINTENANCE 0 47,680 0 0 0
690-500-7307-2140 POSTAGE 0 48 0 0 0
SERVICES & SUPPLIES Total 2,056 183,076 0 0 0
690-500-7307-3030 OFFICE/EQUIPMENT/MACHINERY 10,884 0 0 0 0 690-500-7307-3001 CAPITAL IMPROVEMENTS 5,000 0 0 0 0
CAPITAL Total 15,884 0 0 0 0
DEBT
690-500-7307-4010 INTEREST 0 14 0 0 0
690-500-7307-4020 SERVICE FEES 0 32 0 0 0
DEBT Total 0 46 0 0 0
FLEET MANAGEMENT Total 17,940 293,187 0 0 0

GENERAL LIABILITY FUND

PERSONNEL
730-500-2148-1001 SALARIES 17,090 15,761 22,670 23,555 66,310 730-500-2148-1005 SPECIAL COMPENSATION 2,680 3,144 5,430 5,611 7,100 730-500-2148-1020 OVERTIME 0 10 0 0 0
730-500-2148-1030 RETIREMENT 2,370 2,147 3,130 3,207 9,535 730-500-2148-1031 PERS UAL PAYMENT 4,560 13,170 9,450 9,136 0 730-500-2148-1040 WORKER'S COMPENSATION 350 279 2,840 735 4,897 730-500-2148-1050 OTHER FRINGE BENEFITS 4,930 8,341 7,610 7,676 14,175 730-500-2148-1072 OPEB EXPENSE-GASB 75 0 (39,199) 0 0 0 730-500-2148-1080 LEAVE CASHOUTS 2,590 2,536 1,000 2,937 0 730-500-2142-1072 OPEB EXPENSE-GASB 75 14,260 0 0 0
PERSONNEL Total 48,830 6,189 52,130 52,857 102,017

SERVICES & SUPPLIES
730-500-2148-2010 LEGAL SERVICES 1,180,460 1,690,746 900,000 806,413 1,600,000 730-500-2148-2011 CONTRACT SERVICES 750,500 2,181,908 1,792,837 1,567,061 2,200,000 730-500-2148-2021 OTHER SERVICES AND SUPPLIES 3,361,090 1,302,207 500,000 9,968 700,000 730-500-2148-2022 TRAINING, MEETINGS AND CONFERENCES 2,930 796 75,000 209,150 75,000 730-500-2148-2025 CLAIMS AND CLAIM ADMINISTRATION 0 3,000,000 5,268,187 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 72 72 730-500-2148-2140 POSTAGE 0 0 1,000 0 0
730-500-2148-2145 LIABILITY INSURANCE CHARGES 0 2,960 2,960 4,530 SERVICES & SUPPLIES Total 5,295,040 5,076,517 6,271,867 7,863,811 8,079,602

CAPITAL
730-500-2148-3001 CAPITAL IMPROVEMENTS 0 306,106 0 201,149 0 CAPITAL Total 0 306,106 0 201,149 0
GENERAL LIABILITY FUND Total 5,343,870 5,388,812 6,323,997 8,117,817 8,181,619

INFORMATION TECHNOLOGY SERVICES

PERSONNEL
780-500-2152-1001 SALARIES 233,177 480,293 0 0 0
780-500-2152-1005 SPECIAL COMPENSATION 27,661 22,685 0 0 0 780-500-2152-1030 RETIREMENT 31,129 57,580 0 0 0
780-500-2152-1040 WORKERS COMPENSATION 4,759 8,678 0 0 0 780-500-2152-1050 OTHER FRINGE BENEFITS 50,389 94,805 0 0 0 780-500-2152-1020 OVERTIME 0 4,126 0 0 0
780-500-2152-1031 PERS UAL PAYMENT 0 147,902 0 0 0
780-500-2152-1072 OPEB EXPENSE-GASB 75 0 647,164 0 0 0
780-500-2152-1080 LEAVE CASHOUTS 0 10,029 0 0 0
PERSONNEL Total 347,115 1,473,261 0 0 0
The City of Rialto, California
379
Proposed 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
780-500-2152-2011 CONTRACT SERVICES 51,092 380,870 0 0 0 780-500-2152-2021 OTHER SERVICES AND SUPPLIES 0 51,938 0 0 0 780-500-2152-2022 TRAINING, MEETINGS AND CONFERENCES 0 25,787 0 0 0 780-500-2152-2090 PRIOR PERIOD ADJUSTMENTS 0 766 0 0 0
780-500-2152-2122 SIMONSON CENTER DEPARTMENT FEES 516 1,234 0 0 0 780-500-2152-2001 TELEPHONE 0 87,972 0 0 0
780-500-2152-2050 DEPRECIATION 0 105,256 0 0 0
780-500-2152-2110 FLEET MAINT/REPLACEMENT CHGS. 0 534 0 0 0 780-500-2152-2125 BUILDING MAINTENANCE 0 49,740 0 0 0
SERVICES & SUPPLIES Total 51,608 704,098 0 0 0

CAPITAL
780-500-2152-3030 OFFICE/EQUIPMENT/MACHINERY 371,232 0 0 1,880 0 780-500-2152-3001 CAPITAL IMPROVEMENTS 0 201,713 0 0 0
CAPITAL Total 371,232 201,713 0 1,880 0
DEBT
780-500-2152-4010 INTEREST 0 102 0 0 0
780-500-2152-4020 SERVICE FEES 0 225 0 0 0
DEBT Total 0 327 0 0 0
INFORMATION TECHNOLOGY SERVICES Total 769,954 2,379,400 0 1,880 0

WORKERS COMPENSATION FUND

PERSONNEL
720-500-2145-1001 SALARIES 17,090 15,761 22,670 23,555 66,310 720-500-2145-1005 SPECIAL COMPENSATION 2,680 3,144 5,430 5,611 7,100 720-500-2145-1020 OVERTIME 0 10 0 0 0
720-500-2145-1030 RETIREMENT 2,370 2,147 3,130 3,159 9,535 720-500-2145-1031 PERS UAL PAYMENT 4,560 9,450 9,136 0
720-500-2145-1040 WORKERS COMPENSATION 350 279 2,840 702 4,973 720-500-2145-1050 OTHER FRINGE BENEFITS 4,930 8,341 7,610 7,671 14,175 720-500-2145-1072 OPEB EXPENSE-GASB 75 0 (39,199) 0 0 0 720-500-2145-1080 LEAVE CASHOUTS 2,590 2,536 1,000 2,937 0 720-500-2142-1072 OPEB EXPENSE-GASB 75 14,260 0 0 0
PERSONNEL Total 48,830 (6,981) 52,130 52,771 102,093

SERVICES & SUPPLIES
720-500-2145-2010 LEGAL SERVICES 0 0 200,000 0 0
720-500-2145-2011 CONTRACT SERVICES 667,930 742,475 782,197 383,547 796,000 720-500-2145-2021 OTHER SERVICES AND SUPPLIES 6,966,680 2,580,811 2,000,000 1,806,014 0 720-500-2145-2022 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 72 72 720-500-2145-2145 LIABILITY INSURANCE 0 2,960 2,960 4,630 720-500-2145-2025 CLAIMS AND CLAIM ADMINISTRATION 0 0 0 0 2,000,000 SERVICES & SUPPLIES Total 7,634,670 3,328,736 3,000,227 2,192,592 2,815,702 WORKERS COMPENSATION FUND Total 7,683,500 3,321,755 3,052,357 2,245,363 2,917,795 INTERNAL SERVICE FUNDS Total 14,644,576 14,415,426 9,376,355 10,369,569 11,099,414

RIALTO HOUSING AUTHORITY

PERSONNEL
236-500-1793-1001 SALARIES 25,900 24,138 27,740 19,029 0 236-500-1793-1005 SPECIAL COMPENSATION 1,190 1,636 1,840 1,263 0 236-500-1793-1020 OVERTIME 40 96 2,500 0 0
236-500-1793-1030 RETIREMENT 3,320 2,897 3,380 2,254 0
236-500-1793-1031 PERS UAL PAYMENT 7,140 24,400 10,900 10,537 0 236-500-1793-1040 WORKER'S COMPENSATION 520 467 3,280 18 0 236-500-1793-1050 OTHER FRINGE BENEFITS 3,750 5,097 7,690 3,531 0 236-500-1793-1080 LEAVE CASHOUTS 0 1,492 1,500 0 0
PERSONNEL Total 41,860 60,224 58,830 36,632 0

SERVICES & SUPPLIES
236-500-1793-2010 LEGAL SERVICES 2,070 9,581 10,000 6,626 10,000 236-500-1793-2011 CONTRACT SERVICES 0 0 150,000 0 0
236-500-1793-2021 OTHER SERVICES AND SUPPLIES 0 0 10,000 7,776 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 48 0 236-500-1793-2145 LIABILITY INSURANCE 0 3,410 3,410 0
SERVICES & SUPPLIES Total 2,130 10,562 173,480 17,859 20,000

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 73,285 234,810 56,991 20,000 The City of Rialto, California
380
Proposed 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
RIALTO HOUSING AUTHORITY Total 43,990 73,285 234,810 56,991 20,000

SUCCESSOR AGENCY OF THE FORMER RDA
RDA-CAPITAL PROJECTS 2008 TAB SERIES A

PERSONNEL
336-500-1799-1030 RETIREMENT 0 173 0 0 0
336-500-1799-1050 OTHER FRINGE BENEFITS 0 0 0 5 0
PERSONNEL Total 0 173 0 5 0

SERVICES & SUPPLIES
336-500-1799-2011 CONTRACT SERVICES 0 0 22,302 0
SERVICES & SUPPLIES Total 0 0 22,302 0

CAPITAL
336-500-1799-3001 CAPITAL IMPROVEMENTS 0 0 0 335 0
CAPITAL Total 0 0 0 335 0
RDA-CAPITAL PROJECTS 2008 TAB SERIES A Total 0 173 0 22,642 0

SUCCESOR AGENCY-ADMINISTRATION ROPS

PERSONNEL
343-500-1740-1001 SALARIES 3,420 23,595 16,650 6,932 19,249 343-500-1740-1005 SPECIAL COMPENSATION 0 1,824 0 743 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 1,970 937 2,934
343-500-1740-1031 PERS UAL PAYMENT 25,680 16,079 3,190 3,084 0 343-500-1740-1040 WORKERS COMPENSATION 70 113 960 532 1,424 343-500-1740-1050 OTHER FRINGE BENEFITS 910 7,439 2,610 907 2,266 343-500-1740-1080 LEAVE CASHOUTS 0 0 300 0 0
PERSONNEL Total 35,780 55,987 25,680 13,135 27,916

SERVICES & SUPPLIES
343-500-1740-2002 ELECTRICITY 4,120 5,563 5,250 4,377 5,510 343-500-1740-2004 WATER/SEWER 11,860 5,147 4,700 4,395 6,230 343-500-1740-2010 LEGAL SERVICES 0 0 33,100 0 30,000
343-500-1740-2011 CONTRACT SERVICES 46,020 184,816 187,504 8,538 0 343-500-1740-2021 OTHER SERVICES AND SUPPLIES 170 1,157 8,603 8,154 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) 0 0 0 343-500-1740-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 0 (6) 0 0 0 343-500-1740-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 580 (19,971) 0 0 0 343-500-1740-2105 ITS 8,000 8,000 0 0 0
343-500-1740-2122 SIMONSON CENTER DEPARTMENT FEES 0 55 20 9 24 343-500-1740-2125 BUILDING MAINTENANCE 10,500 10,500 0 0 0 343-500-1740-2140 POSTAGE 520 0 4 0
343-500-1740-2145 LIABILITY INSURANCE 950 950 1,000 1,000 5,790 343-500-0001-2090 PRIOR PERIOD ADJUSTMENT 0 2,711,547 0 0 0 SERVICES & SUPPLIES Total (183,530) 2,915,544 247,967 26,477 55,554

TRANSFERS OUT
343-500-1740-5010 TRANSFERS OUT-GENERAL FUND 0 0 281,140 0 0 343-500-1740-5520 TRANSFERS OUT - FUND 520 184,850 184,850 184,850 0 0 TRANSFERS OUT Total 184,850 184,850 465,990 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 6,456,050 6,243,068 5,995,610 343-500-1740-4020 SERVICE FEES 21,330 17,639 21,000 19,425 16,130 DEBT Total 6,070,610 5,877,610 10,987,050 10,772,493 10,761,740 SUCCESOR AGENCY-ADMINISTRATION ROPS Total 6,107,710 9,033,991 11,726,686 10,812,105 10,845,210 All Other Funds Total 111,530,246 123,202,865 295,211,396 107,471,352 96,718,744 Grand Total 208,835,296.12 300,656,866.21 439,227, 090.93 227,673, 828.07 226,009, 564.20 The City of Rialto, California
381
Proposed Budget FY 2023-24
The City of Rialto, California
382
Proposed Budget FY 2023-24
• CAPITAL IMPROVEMENT PROJECTS DETAIL
The City of Rialto, California
383
Proposed 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:
(4) F150 Trucks
4x4 model
250,000.00
300-500-4295-4050 CAPITAL LEASE PAYMENTS
Six months of lease payments for 4 trucks. 18,000.00
Down payment for new lease for 4 trucks 23,000.00
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
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
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
300-500-6281-3030 OFFICE/EQUIPMENT/MACHINERY
Forklift for property. 25,000.00
300-500-6291-3001 CAPITAL IMPROVEMENTS
Lockers 105,000.00
300-500-7305-2011 CONTRACT SERVICES
Pothole Repair 1,000,000.00
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
The City of Rialto, California
384
Proposed Budget FY 2023-24
• GOVERNMENT SPENDING LIMIT (PROPOSITION 4)
• BUDGETARY & DEBT MANAGEMENT PRACTICES
• DESCRIPTION OF FUND TYPES
• GLOSSARY OF TERMS
The City of Rialto, California
385
Proposed Budget FY 2023-24
Proposition 4 – Government Spending Limits

In November 1979 voters passed Proposition 4, also known as the Gann Initiative. Proposition 4 Article XIII (B) of the Californi a Constitution provides that the City’s annual appropriations be subject to certain State limitations. This appropriation limit is referred to as the Gann Spending Limitation. The calculation limits the increase in annual appropriations to a factor, which is based on a combination of population growth, State per capita income change, and the change in assessment value for non-residential property. Appr opriations for proprietary related activities, such as water, wastewater, ai rport, etc., and Redevelopment functions are not subject to the limit. When the limit is exceeded, Proposition 4 requires t he surplus to be returned to the taxpayers within two years. Appropriation s in the two-year period can be averaged before becoming subject to the excess revenue provisions of the Gann limit.

The City of Rialto uses the prior year’s limitation ($97,399,292) times the State capita per income change (1.0444) times the population growth of San Bernardino County (1.0012) to calculate the current year’s limitation, which is $101,845,889. This calculation maintains a safe cushion for the City’s financial health.

Following is the Gann Spending Limit calculation for the current year.

The City of Rialto, California
386
Proposed Budget FY 2023-24

ATTACHMENT A
Step 1
Determine Maximum Limit for Current Year's Appropriations from Proceeds of Taxes
2022/2023 appropriations subject to limitation
(Base year appropriations from "proceeds of taxes") 97,399,292 Roll forward for change in State per capita income (1.0444) times the change in County population (1.0012) x 1.0457
Maximum limit for current year's appropriations from "proceeds of taxes" 101,845,889 Step 2
Allocate Revenues Between "Proceeds Of Taxes" and "Nonproceeds Of Taxes" Governmental Fund Type Revenues (subject to limitation) Proceeds of Taxes 101,845,889
Nonproceeds of Taxes 30,269,541
Total Revenues 132,115,430
Step 3
Determine Current Year's Actual Appropriations From Proceeds of Taxes Budgeted appropriations 131,722,150
(all governmental fund types subject to limitation)
Less: nonproceeds of taxes (per Step 2) 30,269,541
Less: exclusions provided under Section 9 of Gann:

Appropriations for Debt Service 972,210
Capital Asset Exclusions 1,950,260
Appropriations for additional services
mandated by courts or federal government 0
Budgeted appropriations from "Proceeds of Taxes" before increase in contingency reserves 98,530,139
City of Rialto
Calculation of Gann Spending Limitation
For the 2023/2024 Fiscal Year
The City of Rialto, California
387
Proposed Budget FY 2023-24

ATTACHMENT A
Add: Current year's increase in contingency reserves in governmental funds. Increase would be the lesser
of the "allowable" increase or the actual increase
in fund balances in
governmental funds for the year
Allowable Increase
Maximum limit for current year's appropriations (per Step 1) 101,845,889 Budgeted "Proceeds of Taxes" 98,530,139
Allowable Increase 3,315,750
Fund Balance Change
Beginning Fund Balance 145,896,647
Ending Fund Balance 146,289,927
Change Increase (Decrease) 393,280
Current Year's Actual Appropriations from "Proceeds of Taxes" 101,845,889 Step 4
Comparison of Current Year's Actual Appropriations From "Proceeds of Taxes" and Maximum Limit
Maximum limit for appropriations from "Proceeds of Taxes" (Step 1) 101,845,889 Actual appropriations from "Proceeds of Taxes" (Step 3) 101,845,889 Step 5
Comparison of "Proceeds of Taxes" and Appropriations From "Proceeds of Taxes"
Proceeds of Taxes (Step 2) 101,845,889
Appropriations limit from "Proceeds of Taxes" (Step 1) 101,845,889 Extra appropriations available under limit (0)
The City of Rialto, California
388
Proposed Budget FY 2023-24

ATTACHMENT A
City of Rialto
Estimated Proceeds of Taxes
For the 2023/2024 Fiscal Year
TAXES
PROPERTY TAXES 15,186,731
IN LIEU PROPERTY TAX (VLF) 17,449,530
PERS RETIREMENT TAX 0
SALES TAX 50,293,709
IN LIEU PROPERTY TAX (SALES TAX) 0
TRANSIENT LODGING TAX 249,400
PROPERTY TRANSFER TAX 430,000
UTILITY USERS TAX 12,435,600
BUSINESS LICENSE 2,752,000
OTHER TAX 0
98,796,969

REVENUE FROM OTHER AGENCIES
MOTOR VEHICLE IN-LIEU TAX 120,000
OFF HIGHWAY LICENSE TAX 0
120,000

PROPERTY TAX ASSESSMENTS
LANDSCAPE & LIGHTING DISTRICT 1,134,480
LANDSCAPE MAINTENANCE 956,180
STREET LIGHTING 838,260
2,928,920
TOTAL PROCEEDS OF TAXES 101,845,889
The City of Rialto, California
389
Proposed Budget FY 2023-24
The City of Rialto, California
390
Proposed Budget FY 2023-24
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.

METH

ODOLOGY
A fully burdened cost allocation model is designed to all ocate 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
The City of Rialto, California
391
Proposed 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 prepared as part of this update.

Indirect co
sts are calculated by taking al
l of the direct co sts for each
department, 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
The City of Rialto, California
392
Proposed 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
The City of Rialto, California
393
Proposed 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 descripti ons of
the budget review process, the General Fund reserve review process, the Cost Allocation Plan (CAP) methodology, debt management procedures, and how the Capital Improvement P lan
(CIP) correlates with the budget process.

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

Once approved by the City Council, the annual budg
et provides the parameters for the general
operation of the City. It includes anticipated expenditures and the expected mea ns to finance
them.

BUDGETARY PROCESS
The budget process begins in March when budget instructions and timelines are sent to all the departments. The Finance department has staff liaison relationships with each department to
help establish projected revenues and expenditures, and to facilitate working within the timetable established to keep 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 calc
ulate the department personnel cost.

Revenue and expenditure details are submitted by the end of March t hrough in
put into the
accounting budget program. Review by department heads is required before s ubmittal to
Finance.

The Finance department reviews the departmental submittals and fi nalizes the budget input to
ensure that the numbers fall within the guidelines of authorized positions, various internal allocations, Internal Service Fund allocations, debt service costs, and over all 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
The City of Rialto, California
394
Proposed 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 Program (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 indirect 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
The City of Rialto, California
395
Proposed 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.

These indirect costs are called overhead or Admi
nistrative and General expenses.

DEBT MANAGEMENT
The City policy is to maintain fiscal respons
ibility 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 seeking debt financing, the City may ut
ilize 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 City annually monitors all forms of d
ebt in conjunction with the budget process. This
ensures compliance with bond covenants and ensures adherence to Federal arbitrage regulations.

The City maintains good communications with al
l bond rating agencies regarding its financial
condition through full disclosure of its financial reports.

Budgetary and Debt Management Practices
The City of Rialto, California
396
Proposed 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.

The City of Rialto, California
397
Proposed Budget FY 2023-24
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.

The City of Rialto, California
398
Proposed Budget FY 2023-24
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.

The City of Rialto, California
401
Proposed Budget FY 2023-24
The City of Rialto, California
399
Proposed Budget FY 2023-24
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.

The City of Rialto, California
400
Proposed Budget FY 2023-24
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.

ASSESSED VALUATION: A value that is established for real property for use as a basis for levying propert
y 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.

The City of Rialto, California
401
Proposed Budget FY 2023-24
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.

The City of Rialto, California
402
Proposed Budget FY 2023-24
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.

The City of Rialto, California
403
Proposed Budget FY 2023-24
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.

The City of Rialto, California
404
Proposed Budget FY 2023-24

Rialto City CouncilSeptember 12, 2023

Rialto City Council
September 12, 2023