Agenda — Rio Vista City Council, May 22, 2024

Rio Vista City Council Special Meeting of May 22, 2024 Amended Agenda Page 1 of 3 The public may participate and provide public comments in person or via Zoom Meeting.

Please be advised that when all Council Members are attending the meeting in person, the teleconferencing option is provided as a courtesy to the public. If, for any reason, there are technical difficulties, the City Council meeting will continue in person, provided there is quorum at the meeting.

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Written comments that are received by 5:00 p.m. on the Monday before the Council meeting will be disseminated to the Council and made available to the public for review on the City’s website. Please provide the agenda item number in the subject line of your email or letter. Public comments will no longer be read into the record. Comments must be sent to [email protected]. If you do not have access to a computer, please contact Pam Caronongan at 707-374-6567, to make alternative arrangements to submit public comment.

Rio Vista City Council Special Meeting of May 22, 2024 Amended Agenda Page 2 of 3

RIO VISTA CITY COUNCIL

MAYOR RONALD KOTT

VICE MAYOR EDWIN OKAMURA

COUNCIL MEMBER RICK DOLK

COUNCIL MEMBER SARAH DONNELLY

COUNCIL MEMBER WALT STANISH
SPECIAL MEETING—BY TELECONFERENCE AND IN PERSON

AMENDED AGENDA
WEDNESDAY, MAY 22, 2024
5:00 P.M. – SPECIAL MEETING – BUDGET WORKSHOP
(OPERATING / POLICE / FIRE)

CITY HALL COUNCIL CHAMBERS

ONE MAIN STREET
RIO VISTA, CALIFORNIA 94571

1. CALL TO ORDER – ROLL CALL / PLEDGE OF ALLEGIANCE

2. PUBLIC COMMENT (Time Limit – 5 minutes per speaker) – Public comment is limited to only those items listed on this agenda. Government Code Section 54954.3(a)

3. DISCLOSURE OF EX PARTE COMMUNICATIONS
City Council Members should disclose any communications they have had on the agenda items at this time.

4. CONSENT CALENDAR ITEMS
None
Rio Vista City Council Special Meeting of May 22, 2024 Amended Agenda Page 3 of 3

5. ACTION ITEMS

BUDGET WORKSHOPS

5.1 OPERATIONS / OPERATING BUDGET AND DEPARTMENTAL GOALS – Review, discuss, and provide direction on City’s Operating Budget and Departmental Goals (Fiscal Year 2024-25).

5.2 POLICE – Review, discuss, and provide direction on City’s Police budget (Fiscal Year 2024-25).

5.3 FIRE – Review, discuss, and provide direction on City’s Fire Department budget (Fiscal Year 2024-25).

5.4 DISCUSS CITY COUNCIL DIRECTION – Review, discuss, and provide staff direction on items discussed during the May 15, 2024 Budget Study Session / Special Meeting and the May 22, 2024 Budget Study Session / Special Meeting.

6. ADJOURNMENT
The upcoming regularly scheduled City Council meetings are as follows:
.
• Tuesday, June 4, 2024 at 6:00 p.m.

Disclosable public records related to an open session item on a meeting agenda distributed by the City of Rio Vista to the Rio Vista City Council are available on the city’s website & at City Hall for public review at 72 hours prior to a regular meeting and 24 hours prior to a special meeting or, in the event information is delivered to the Council less than 72 or 24 hours prior to an open meeting, as soon as it is so delivered. To arrange for alternative agenda document format or to arrange aid or services to modify or accommodate persons with a disability to participate in a public meeting contact the City Clerk 48 hours in advance of the meeting date by calling 707/374-6451. Pursuant to applicable laws and regulations, including without limitation, California Government Code Section 65009 and or California Public Resources Code Section 21177, if you wish to challenge in court any of the above decisions (including any action regarding planning, zoning and/or environmental decisions), you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, the public hearing.

CERTIFICATION OF POSTING – I, Pam Caronongan, City Clerk for the City of Rio Vista, declare that the foregoing agenda for the May 22, 2024 Special Meeting of the Rio Vista City Council was posted and available for review on May 13, 2024 on the City’s website and during open hours at City Hall, One Main Street, Rio Vista, California, in accordance with Government Code §54954.2(a).

ANNUAL BUDGET

CITY OF RIO VISTA, CALIFORNIA
FISCAL YEAR 2024-2025
Preliminary Budget
Study Session May 22, 2024
Fund Description
Estimated
Fund Balance
7/1/24 Revenues Transfers In
Total
Revenues
Transfers
Out
Operating
Expenses
Debt
Service
Capital
Outlay
Capital
Improvements
Total
Expenditures
Estimated
Fund Balance
6/30/25
Fund Balance
Increase
/(Decrease)

GENERAL FUND
002 Measure O 1,366,000 - 1,366,000 (1,366,000) (1,366,000) (0) (0) 004 Public Art Fund 153,120 15,000 15,000 (15,000) (15,000) 153,120 - 010 General Fund 8,898,736 7,638,632 458,460 8,097,091 (8,000) (8,851,353) (125,734) (40,000) (9,025,087) - 7,970,740 (927,995) General Fund Subtotal 9,051,856 9,019,632 458,460 9,478,091 (8,000) (10,232,353) (125,734) (40,000) (10,406,087) - 8,123,860 (927,996) 022 General Plan 18,380 15,360 15,360 (8,000) (8,000) 25,740 7,360 052 Transient Occupancy Tax 42,038 20,030 20,030 (35,000) (35,000) 27,068 (14,970) Total General Fund per Audit Report 9,112,275 9,055,022 458,460 9,513,481 (8,000) (10,275,353) (125,734) (40,000) (10,449,087) - 8,176,669 *** (935,606)

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 19,110 25,020 103,000 128,020 (128,023) - - (128,023) - 19,107 (3) 050 Storm Drain 33,450 31,000 31,000 - (43,297) (43,297) - 21,153 (12,297) 051 Capital Projects 2,369,460 641,040 721,246 1,362,286 (2,012,712) (50,000) (1,362,286) (3,424,998) 306,748 (2,062,712) 053 Roadway Impact 838,016 5,000 5,000 (400,000) (400,000) 443,016 (395,000) 054 Parks and Recreation 1,081,724 371,384 5,170 376,554 (96,799) - (60,000) (156,799) 1,301,479 219,756 056 Municipal Improvements 8,048,766 699,980 117,175 817,155 (275,734) - (170,000) (445,734) 8,420,188 371,421 060 Hazardous Waste 432,142 132,000 132,000 (209,161) (209,161) 354,981 (77,161) 065 Landfill Closure 1,997,922 540,000 540,000 (280,000) (289,218) (569,218) 1,968,705 (29,218) 076 Army Base 32,544 4,810 4,810 - (3,294) (3,294) 34,059 1,516 Total Capital Outlay Funds 14,853,133 2,450,234 946,591 3,396,825 (2,665,245) (994,969) (128,023) (230,000) (1,362,286) (5,380,522) 12,869,436 (1,983,697)

DEBT SERVICE
040 Firehouse Bonds 2,052 - - - - 2,052 -
Total Debt Service Fund 2,052 - - - - - - - - - 2,052 -

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 71,603 181,500 181,500 (180,000) - (180,000) 73,103 1,500 018 Asset Forfeiture 1,299 5 5 - - 1,304 5
025 Gas Tax 51,504 544,668 544,668 - (74,447) (446,584) - - (521,031) 75,140 23,637 031 Developers Revolving 33,379 - - (25,000) (25,000) 8,379 (25,000) 033 Commercial Rehabilitation Loan 12,301 - - - - 12,301 - 034 CDBG Housing Rehabilitation 16,016 - - - - 16,016 - 038 Personnel Services District - Fire 205,735 617,151 617,151 (78,000) (522,951) (600,951) 221,935 16,200 039 Personnel Services District - Police 158,158 617,151 617,151 - - (513,121) (23,052) (104,164) (640,337) - 134,972 (23,186) 055 Liberty Main & Operation Svc District 2,171,985 738,186 738,186 (656,023) - (656,023) 2,254,148 82,163 Total Special Revenue Funds 2,721,980 2,698,661 2,698,661 - (152,447) (2,343,679) (23,052) (104,164) (2,623,342) - 2,797,299 75,319 City of Rio Vista

BUDGET SUMMARIES
Resources Appropriations
City of Rio Vista
Appendix 3

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Fund Description
Estimated
Fund Balance
7/1/24 Revenues Transfers In
Total
Revenues
Transfers
Out
Operating
Expenses
Debt
Service
Capital
Outlay
Capital
Improvements
Total
Expenditures
Estimated
Fund Balance
6/30/25
Fund Balance
Increase
/(Decrease)
City of Rio Vista

BUDGET SUMMARIES
Resources Appropriations
City of Rio Vista
Appendix 3
ENTERPRISE FUNDS*
032 Transit 296,922 938,870 8,000 946,870 (12,000) (754,870.36) (180,000) (946,870) - 296,922 (0) 075 Business Park 537,154 12,900 - 12,900 (50,000) (140,106) (50,000) (240,106) - 309,948 (227,206) 080 Water System 1,522,143 3,417,046 20,680 3,437,726 (776,360) (2,951,759) (321,963) (241,743) - (4,291,825) 668,044 (854,099) 081 Water Project - Capital Outlay - 351,360 - 351,360 - (351,360) (351,360) - - 084 Airport (806,132) 754,033 754,033 - (2,726) (280,854) (19,757) (520,000) - (823,338) (875,437) ** (69,305) 085 Beach Facility 2,606,629 2,974,000 2,974,000 (1,293,025) (2,895,034) (126,904) - (4,314,963) - 1,265,666 (1,340,963) 086 NW Facility 421,937 2,302,270 12,000 2,314,270 - (2,566,832) (113,126) - (2,679,958) - 56,249 (365,688) 087 NW Sewer Project - Capital Outlay - - - - - - - - - 088 Beach Sewer Project - Capital Outlay - 3,162,712 - 3,162,712 (3,162,712) (3,162,712) - - Total Enterprise Funds 4,578,653 10,399,119 3,554,752 13,953,871 (2,134,111) (9,589,456) (581,750) (230,000) (4,275,815) (16,811,133) 1,721,392 (2,857,262)

AGENCY FUNDS
041 Community Facilities District 2006-1 460,617 530,840 530,840 (44,263) (483,194) (527,457) 464,000 3,383 044 Riverwalk CFD 65,865 - - (12,000) (12,000) 53,865 (12,000) 049 Community Facilities District 2004-1 251,990 304,213 304,213 (30,389) (269,794) (300,182) 256,020 4,031 095 Liberty CFD 1,331,807 821,461 821,461 (42,032) (772,200) (814,232) 1,339,036 7,229 Total Agency Funds 2,110,278 1,656,514 1,656,514 - - (1,525,188) (128,683) - (1,653,871) - 2,112,922 2,643 Grand Total 33,378,371 26,259,550 4,959,802 31,219,353 (4,959,802) (23,332,141) (2,383,747) (604,164) (5,638,101) (36,917,955) 27,679,769 (5,698,602) ***General Fund Balance in Audited Financial Statements include Public Art, Transient Occupancy Tax, and General Plan funds. * Enterprise funds use Working Capital, rather than fund Balance, which is the industry standard terminology for available Fund Balance for Enterprise Funds. It is the difference between the current assets and current liabilities. **Balance due to general fund of $801,656, due to Muni Improvement fund $153,507, due to Beach Facility $38,705, due to Water fund $38,704. Total Interfund Advances is $1,032,572. Per City Council direction on 3/15/16, principal and interest payments are waived until such time it is deemed the Airport Fund has sufficient funds available for repayment. In Budget FY2024/25, annual interest payments due to the General Fund are budgeted for a total of $2,725.63.

Page 3 of 64 ends

FOR BUDGET STUDY SESSION ONLY
General Fund Structural Deficit Comparison
FY23/24 FY24/25 FY23/24 FY24/25
Adopted
Budget
Proposed
Budget
Adopted
Budget
Proposed
Budget
Measure O Funded Employees $1,427,984 $ 1,366,000 (61,984) Taxes $5,241,227 $5,422,297 181,070 Public Art Fund 17,000 15,000 (2,000) Measure O 1,428,000 1,366,000 (62,000) City Council 101,268 111,658 10,389 Transient Occupancy Tax 20,000 20,000 - City Manager 249,662 295,450 45,787 Franchises, Licenses and Permits 1,304,491 1,448,343 143,852 City Administration 289,090 334,542 45,452 Fines, Forfeitures and Penalties 21,056 20,000 (1,056) City Clerk 201,449 258,517 57,068 Use of Money and Property 221,024 384,726 163,702 Finance 155,037 145,083 (9,954) Intergovernmental Revenues 186,789 - (186,789) Information Technology 171,522 175,853 4,331 Charges for Services 448,587 383,656 (64,932) Building Department 262,040 281,489 19,449 Other Revenue 10,000 10,000 - Planning 332,947 366,159 33,211 SUBTOTAL GENERAL FUND RESOURCES 8,881,174 9,055,022 173,848 Code Enforcement 85,354 91,431 6,077 -
Economic Development 14,312 15,701 1,389 Transfers In 456,697 458,460 1,763 City Hall Bldg/Grounds 79,298 84,079 4,782 TOTAL GENERAL FUND RESOURCES $ 9,337,871 $ 9,513,481 175,611 Swimming Pool 174,747 165,408 (9,339)
Youth Center 37,677 45,974 8,297 FY23/24 FY24/25
Corporation Yard 129,232 146,469 17,237 Structural Budget Deficit $ 436,339 $ 935,606 Senior Center 33,475 40,869 7,394
Parks 211,794 234,892 23,098 FY24/25 Expenditure Budget Increase 674,878 Street 179,936 199,515 19,579 FY24/25 Revenue Budget Increase (175,611) Public Works Administration 28,579 35,585 7,006 FY24/25 Budget Deficit 935,606 $ Library 22,786 62,068 39,283
Fire 2,071,687 2,277,170 205,483
Police 3,303,173 3,523,449 220,276
Recreation 143,161 125,726 (17,435)
Transient Occupancy Tax 35,000 35,000 -
General Plan 8,000 8,000 -
Transfers Out 8,000 8,000
TOTAL EXPENDITURE $ 9,774,210 $ 10,449,087 674,878
Changes from
FY23/24
Original
Adopted
Budget

GENERAL FUND
Expenditure by Function

GENERAL FUND
Revenue by Category
Changes from
FY23/24
Original
Adopted
Budget

Page 4 of 64 ends

Revenues Expenditures Revenues Expenditures

GENERAL FUND
002 Measure O $ - $ 1,368,000 $ (1,368,000) $ - $ 1,366,000 $ (1,366,000) $ (0) 004 Public Art Fund 171,760 - (18,640) 153,120 15,000 (15,000) 153,120 010 General Fund 9,186,751 8,121,478 (8,409,493) 8,898,736 8,097,091 (9,025,087) 7,970,740 Subtotal General Fund 9,358,511 9,489,478 (9,796,133) 9,051,856 9,478,091 (10,406,087) 8,123,860 022 General Plan 120,563 16,021 (118,204) 18,380 15,360 (8,000) 25,740 052 Transient Occupancy Tax 47,023 30,015 (35,000) 42,038 20,030 (35,000) 27,068 Total General Fund per Audit Report 9,526,097 9,535,514 (9,949,337) 9,112,275 9,513,481 (10,449,087) 8,176,669

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 199,113 170,801 (350,804) 19,110 128,020 (128,023) 19,107 050 Storm Drain 41,823 154,078 (162,451) 33,450 31,000 (43,297) 21,153 051 Capital Projects 2,216,488 471,752 (318,780) 2,369,460 1,362,286 (3,424,998) 306,748 053 Roadway Impact 848,016 10,000 (20,000) 838,016 5,000 (400,000) 443,016 054 Parks and Recreation 751,942 369,782 (40,000) 1,081,724 376,554 (156,799) 1,301,479 056 Municipal Improvements 7,530,346 642,391 (123,971) 8,048,766 817,155 (445,734) 8,420,188 060 Hazardous Waste 510,667 132,379 (210,904) 432,142 132,000 (209,161) 354,981 065 Landfill Closure 2,052,201 544,507 (598,786) 1,997,922 540,000 (569,218) 1,968,705 076 Army Base 32,543 13,326 (13,326) 32,544 4,810 (3,294) 34,059 Total Capital Outlay Funds 14,183,139 2,509,017 (1,839,022) 14,853,133 3,396,825 (5,380,522) 12,869,436

DEBT SERVICE FUND
040 Firehouse Bonds 2,051 1 - 2,052 - - 2,052
Total Debt Service Fund 2,051 1 - 2,052 - - 2,052

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 63,682 187,920 (180,000) 71,603 181,500 (180,000) 73,103 018 Asset Forfeiture 1,294 5 - 1,299 5 - 1,304
025 Gas Tax 332,379 526,361 (807,237) 51,504 544,668 (521,031) 75,140 031 Developers Revolving 5,522 116,005 (88,147) 33,379 - (25,000) 8,379 033 Commercial Rehabilitation Loan 60,314 1,987 (50,000) 12,301 - - 12,301 034 CDBG Housing Rehabilitation 65,992 23 (50,000) 16,016 - - 16,016 038 Personnel Services District - Fire 287,553 588,453 (670,271) 205,735 617,151 (600,951) 221,935 039 Personnel Services District - Police 192,404 590,853 (625,099) 158,158 617,151 (640,337) 134,972 055 Liberty Main & Operation Svc District 2,054,230 706,749 (588,994) 2,171,985 738,186 (656,023) 2,254,148 091 Street Projects - 0 - 0 - - 0
Total Special Revenue Funds 3,063,372 2,718,357 (3,059,748) 2,721,980 2,698,661 (2,623,342) 2,797,299

ENTERPRISE FUNDS
032 Transit 292,951 919,956 (915,985) 296,922 946,870 (946,870) 296,922 075 Business Park 638,816 220,557 (322,218) 537,154 12,900 (240,106) 309,948 080 Water System 1,645,682 3,354,731 (3,478,270) 1,522,143 3,437,726 (4,291,825) 668,044 081 Water Project - Capital Outlay - 50,000 (50,000) - 351,360 (351,360) - 084 Airport (749,604) 258,375 (314,903) (806,132) 754,033 (823,338) (875,437) 085 Beach Facility 2,722,888 2,977,724 (3,093,982) 2,606,629 2,974,000 (4,314,963) 1,265,666 086 NW Facility 719,383 2,299,752 (2,597,198) 421,937 2,314,270 (2,679,958) 56,249 087 NW Sewer Project - Capital Outlay - - - - - - -
088 Beach Sewer Project - Capital Outlay - 100,000 (100,000) - 3,162,712 (3,162,712) - Total Enterprise Funds 5,270,116 10,181,094 (10,872,556) 4,578,653 13,953,871 (16,811,133) 1,721,392

AGENCY FUNDS
041 Community Facilities District 2006-1 460,868 530,695 (530,947) 460,617 530,840 (527,457) 464,000 044 Riverwalk CFD 65,865 - - 65,865 - (12,000) 53,865
049 Community Facilities District 2004-1 245,531 304,148 (297,689) 251,990 304,213 (300,182) 256,020 095 Liberty CFD 1,324,118 821,461 (813,772) 1,331,807 821,461 (814,232) 1,339,036 Total Agency Funds 2,096,382 1,656,304 (1,642,408) 2,110,278 1,656,514 (1,653,871) 2,112,922 TOTAL FUNDS $ 34,141,156 $ 33,378,371 $ 27,679,769

CITYWIDE FUND BALANCE SUMMARY
Fund No. Fund Name Fund Balance at
6/30/23
FY 23/24 Projected Fund Balance at
6/30/24
FY 24/25 Proposed Fund Balance at
6/30/25
City of Rio Vista City of Rio Vista
Citywide Summaries

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FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Projected
FY 24/25
Proposed
Restricted
017 Law Enforcement Grant $ 93,282 $ 63,682 $ 71,603 $ 73,103 018 Asset Forfeiture 1,284 1,294 1,299 1,304
025 Gas Tax 390,830 332,379 51,504 75,140
031 Developers Revolving 59,798 5,522 33,379 8,379
033 Commercial Rehabilitation Loan 62,665 60,314 12,301 12,301 034 CDBG Housing Rehabilitation 128,016 65,992 16,016 16,016 038 Personnel Services District - Fire 251,716 287,553 205,735 221,935 039 Personnel Services District - Police 184,774 192,404 158,158 134,972 040 Firehouse Bonds 2,032 2,051 2,052 2,052
051 Capital Projects 240,814 2,216,488 2,369,460 306,748 076 Army Base (69,836) 32,543 32,544 34,059
Total Restricted 1,345,376 3,260,224 2,954,051 886,011
Committed
012 Vehicle Replacement 132,617 199,113 19,110 19,107
Total Committed 132,617 199,113 19,110 19,107
Assigned
002 Measure O - - - (0)
004 Public Art Fund - 171,760 153,120 153,120
022 General Plan 160,810 120,563 18,380 25,740
050 Storm Drain 96,819 41,823 33,450 21,153
052 Transient Occupancy Tax 38,791 47,023 42,038 27,068 053 Roadway Impact 274,526 848,016 838,016 443,016
054 Parks and Recreation 794,299 751,942 1,081,724 1,301,479 055 Liberty Main & Operation Svc District 1,547,158 2,054,230 2,171,985 2,254,148 056 Municipal Improvements 6,277,564 7,530,346 8,048,766 8,420,188 060 Hazardous Waste 545,442 510,667 432,142 354,981
065 Landfill Closure 1,933,113 2,052,201 1,997,922 1,968,705 Total Assigned 11,668,522 14,128,571 14,817,543 14,969,597 Unassigned
010 General Fund 6,568,973 9,186,751 8,898,736 7,970,740 Total Unassigned 6,568,973 9,186,751 8,898,736 7,970,740 Percent of Appropriations 98.67% 115.66% 105.82% 88.32% Total Governmental Fund Balance, End of Year $ 19,715,487 $ 26,774,659 $ 26,689,440 $ 23,845,456

GOVERNMENTAL FUNDS
Citywide Summaries

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FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Revenues
Taxes $ 9,701,957 $ 9,967,992 $ 10,472,890 $ 10,425,944 $ 10,694,970 2.12% Licenses and Permits 3,856,277 2,397,406 2,400,521 2,684,839 2,674,707 11.42% Fines, Forfeitures and Penalties 111,763 121,813 91,208 98,549 89,652 -1.71% Use of Money and Property 492,902 842,412 1,212,049 1,292,194 1,188,771 -1.92% Intergovernmental Revenues 2,116,265 1,706,865 2,741,680 2,001,126 2,654,425 -3.18% Charges for Services 9,167,153 9,016,155 8,847,303 8,953,404 8,922,025 0.84% Other Revenue 134,853 421,117 43,516 46,653 35,000 -19.57% Total Revenues 25,581,169 24,473,760 25,809,167 25,502,708 26,259,550 1.75% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 4,263,735 7,628,080 6,951,740 1,097,578 4,959,802 -28.65% Total Resources 29,844,904 32,101,840 32,760,907 26,600,287 31,219,353 -4.71% Expenditures
Salaries & Benefits 6,187,197 6,785,905 7,462,252 7,457,833 7,682,130 2.95% Insurance 424,879 615,081 853,467 853,467 995,665 16.66% Professional Services 559,913 613,403 719,617 639,002 704,714 -2.07% Contract Services 7,304,787 7,921,362 9,910,295 9,315,717 9,392,102 -5.23% Lease/Rent Expense 29,239 36,218 96,878 85,158 87,166 -10.02% Maintenance & Repair 1,135,945 1,281,179 1,524,458 1,506,087 1,512,688 -0.77% Supplies & Materials 980,407 1,156,224 1,301,561 1,243,201 1,339,972 2.95% Training, Conferences & Meetings 19,241 53,947 104,650 103,650 102,150 -2.39% Utilities 1,142,735 1,211,341 1,039,044 1,066,541 1,186,603 14.20% Debt Service Expense 2,084,084 2,046,947 2,417,749 2,417,749 2,383,747 -1.41% Misc. Expense 213,262 418,062 432,733 281,363 328,951 -23.98% Total Expenditures 20,081,689 22,139,668 25,862,705 24,969,768 25,715,888 -0.57% CIP & Capital Outlay 1,018,022 990,226 8,344,088 1,295,725 6,242,265 -25.19% Other Financing Uses
Transfers Out 4,263,735 7,628,080 6,951,740 1,097,578 4,959,802 -28.65% Contribution Section 115 Trust - - - - - -
Total Use of Resources 25,363,446 30,757,974 41,158,532 27,363,072 36,917,955 -10.30% Annual Surplus (Shortfall) $ 4,481,458 $ 1,343,867 $ (8,397,626) $ (762,785) $ (5,698,602) 32.14% Estimated Beg. Fund Balance 28,262,844 32,744,302 34,141,156 34,141,156 33,378,371 -2.23% Estimated Ending Fund Balance $ 32,744,302 $ 34,141,156 $ 25,743,531 $ 33,378,371 $ 27,679,769 7.52%

CITYWIDE OPERATING BUDGET SUMMARY
City of Rio Vista
Citywide Summaries

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General
Fund
Enterprise
Funds
Special
Revenue
Funds
Debt
Service
Fund
Capital Outlay
Funds
Fiduciary
Funds
Total
All Funds
Revenues
Taxes $ 6,808,297 $ 2,230,488 - $ $ - $ 1,656,184 - $ $ 10,694,970 Licenses and Permits 1,448,343 - - - 1,226,364 - 2,674,707 Fines, Forfeitures and Penalties 20,000 69,652 - - - - 89,652 Use of Money and Property 384,726 367,381 32,505 403,830 - 330 1,188,771 Intergovernmental Revenues 1,572,717 - 435,668 646,040 - - 2,654,425 Charges for Services 383,656 8,389,369 - - 149,000 - 8,922,025 Other Revenue 10,000 - - - 25,000 - 35,000
Total Revenues 9,055,022 10,399,119 2,698,661 2,450,234 - 1,656,514 26,259,550 Other Financing Sources
Proceeds from long-term debt - - - - - - -
Transfers In 458,460 3,554,752 - - 946,591 - 4,959,802
Total Resources 9,513,481 13,953,871 2,698,661 3,396,825 - 1,656,514 31,219,353 Expenditures
Salaries & Benefits 4,121,233 2,653,204 738,751 154,371 - 14,571 7,682,130 Insurance 386,048 549,059 52,190 - 8,368 - 995,665
Professional Services 387,965 189,944 18,837 20,280 - 87,688 704,714 Contract Services 3,954,306 3,446,525 1,250,056 722,000 - 19,216 9,392,102 Lease/Rent Expense 35,208 50,340 - 618 1,000 - 87,166
Maintenance & Repair 410,035 1,006,753 88,400 - 7,500 - 1,512,688 Supplies & Materials 424,910 767,102 71,602 69,150 - 7,208 1,339,972 Training, Conferences & Meetings 66,850 25,000 - - 10,300 - 102,150 Utilities 297,848 772,880 113,875 - 2,000 - 1,186,603
Debt Service Expense 125,734 581,750 23,052 128,023 - 1,525,188 2,383,747 Misc. Expense 190,951 128,650 - 9,350 - - 328,951
Total Expenditures 10,401,087 10,171,207 2,366,731 1,122,992 - 1,653,871 25,715,888 CIP & Capital Outlay 4,505,815 40,000 104,164 1,592,286 - - 6,242,265 Other Financing Uses
Transfers Out 2,134,111 8,000 152,447 2,665,245 - - 4,959,802 Contribution Section 115 Trust - - - - - - -
Total Use of Resources 10,449,087 16,811,133 2,623,342 5,380,522 - 1,653,871 36,917,955 Annual Surplus (Shortfall) (2,857,262) (935,606) 75,319 (1,983,697) - (5,698,602) 2,643 Estimated Beg. Balance -7/1/24 9,112,275 4,578,653 2,721,980 14,853,133 2,052 2,110,278 33,378,371 Estimated Fund Balance - 6/30/25 $ 8,176,669 $ 1,721,392 $ 2,797,299 $ 12,869,436 2,052 $ $ 2,112,922 $ 27,679,769

SUMMARY OF ACTIVITIES BY FUND TYPE
Citywide Summaries

Page 8 of 64 ends

FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Revenues
Taxes $ 6,247,488 $ 6,348,292 $ 6,685,558 $ 6,636,536 $ 6,808,297 1.84% Licenses and Permits 1,974,733 1,440,299 1,352,455 1,526,004 1,448,343 7.09% Fines, Forfeitures and Penalties 22,958 20,390 21,556 20,687 20,000 -7.22% Use of Money and Property 196,002 242,343 273,368 316,541 384,726 40.74% Intergovernmental Revenues 5,000 106,789 85,585 106,510 - -100.00% Charges for Services 672,212 551,608 454,769 462,540 383,656 -15.64% Other Revenue 138,540 343,992 10,000 10,000 10,000 0.00% Total Revenues 9,256,932 9,053,713 8,883,290 9,078,818 9,055,022 1.93% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 310,672 1,055,048 456,697 456,697 458,460 0.39% Total Resources 9,567,604 10,108,761 9,339,987 9,535,514 9,513,481 1.86% Expenditures
Salaries & Benefits 3,436,356 3,651,941 3,959,038 3,959,038 4,121,233 4.10% Insurance 120,428 232,242 324,271 324,271 386,048 19.05% Professional Services 326,565 378,658 378,103 342,603 387,965 2.61% Contract Services 3,134,307 3,379,215 3,946,739 3,885,239 3,954,306 0.19% Lease/Rent Expense 14,375 20,135 33,908 33,908 35,208 3.83% Maintenance & Repair 239,637 392,892 365,850 367,490 410,035 12.08% Supplies & Materials 299,589 287,278 418,155 410,155 424,910 1.62% Training, Conferences & Meetings 17,149 39,961 68,350 68,350 66,850 -2.19% Utilities 253,303 268,555 260,250 257,150 297,848 14.45% Debt Service Expense 120,550 122,247 123,971 123,971 125,734 1.42% Misc. Expense 155,538 321,425 182,642 169,163 190,951 4.55% Total Expenditures 8,117,798 9,094,550 10,061,277 9,941,337 10,401,087 3.38% CIP & Capital Outlay 42,798 94,907 - - 40,000 100.00%
Other Financing Uses
Transfers Out 143,762 - 8,000 8,000 8,000 0.00%
Contribution Section 115 Trust 50,000 - - - - -
Total Use of Resources 8,160,595 9,383,218 10,069,277 9,949,337 10,449,087 3.77% Annual Surplus (Shortfall) $ 1,407,009 $ 725,543 $ (729,290) $ (413,823) $ (935,606) -28.29% Estimated Beg. Fund Balance 5,361,564 6,768,573 9,526,097 9,526,097 9,112,275 -4.34% Estimated Ending Fund Balance $ 6,768,573 $ 9,526,097 $ 8,796,807 $ 9,112,275 $ 8,176,669 -7.05%

SUMMARY OF ACTIVITIES

GENERAL FUND
City of Rio Vista
Citywide Summaries

Page 9 of 64 ends

Measure O
Public Art
Fund General Fund General Plan Transient Occupancy Tax
Total General
Funds
Revenues
Taxes $ 1,366,000 $ 5,422,297 - $ $ - $ 20,000 $ 6,808,297 Licenses and Permits - 15,000 1,433,343 - - 1,448,343
Fines, Forfeitures and Penalties - - 20,000 - - 20,000
Use of Money and Property - 382,696 - 2,000 30 384,726
Intergovernmental Revenues - - - - - -
Charges for Services - 370,296 - 13,360 - 383,656
Other Revenue - - 10,000 - - 10,000
Total Revenues 1,366,000 15,000 7,638,632 15,360 20,030 9,055,022 Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In - 458,460 - - - 458,460
Total Resources 1,366,000 15,000 8,097,091 15,360 20,030 9,513,481 Expenditures
Salaries & Benefits 1,366,000 2,755,232 - - - 4,121,233 Insurance - 386,048 - - - 386,048
Professional Services - 387,965 - - - 387,965
Contract Services - 3,911,306 - 8,000 35,000 3,954,306
Lease/Rent Expense - - 35,208 - - 35,208
Maintenance & Repair - 15,000 395,035 - - 410,035
Supplies & Materials - 424,910 - - - 424,910
Training, Conferences & Meetings - - 66,850 - - 66,850
Utilities - 297,848 - - - 297,848
Debt Service Expense - 125,734 - - - 125,734
Misc. Expense - 190,951 - - - 190,951
Total Expenditures 1,366,000 15,000 8,977,087 8,000 10,401,087 35,000 CIP & Capital Outlay - - 40,000 - - 40,000
Other Financing Uses
Transfers Out - - 8,000 - - 8,000
Contribution Section 115 Trust - - - - - -
Total Use of Resources 1,366,000 15,000 9,025,087 8,000 10,449,087 35,000 Annual Surplus (Shortfall) (0) (927,995) - 7,360 (14,970) (935,606) Estimated Beg. Balance -7/1/24 - 153,120 8,898,736 18,380 42,038 9,112,275 Estimated Fund Balance - 6/30/25 $ (0) $ 153,120 $ 7,970,740 $ 25,740 $ 27,068 $ 8,176,669

SUMMARY OF ACTIVITIES BY FUND

GENERAL FUND
Citywide Summaries

Page 10 of 64 ends

Vehicle
Replacement
Storm
Drain
Capital
Projects
Roadway
Impact
Parks and
Recreation
Municipal
Improvements
Hazardous
Waste
Landfill
Closure Army Base
Total
Capital Outlay
Funds
Revenues
Taxes -$ -$ -$ -$ -$ $ - -$ -$ -$ -$
Licenses and Permits - - - - 356,384 389,980 - 480,000 - 1,226,364 Fines, Forfeitures and Penalties - - - - - - - - - -
Use of Money and Property 20 - - 5,000 15,000 310,000 9,000 60,000 4,810 403,830 Intergovernmental Revenues - - 641,040 - - - 5,000 - - 646,040 Charges for Services - 31,000 - - - - 118,000 - - 149,000 Other Revenue 25,000 - - - - - - - - 25,000
Total Revenues 25,020 31,000 641,040 5,000 371,384 699,980 132,000 540,000 4,810 2,450,234 Other Financing Sources
Proceeds from long-term debt - - - - - - - - - -
Transfers In 103,000 - 721,246 - 5,170 117,175 - - - 946,591 Total Resources 128,020 31,000 1,362,286 5,000 376,554 817,155 132,000 540,000 4,810 3,396,825 Expenditures
Salaries & Benefits - 5,282 - - - - 59,441 86,988 2,662 154,371 Insurance - 3,685 - - - - 2,300 1,750 632 8,368
Professional Services - - - - - - 5,000 15,280 - 20,280 Contract Services - 12,000 50,000 400,000 - - 110,000 150,000 - 722,000 Lease/Rent Expense - 500 - - - - 300 200 - 1,000
Maintenance & Repair - 7,500 - - - - - - - 7,500
Supplies & Materials - 12,330 - - - - 21,820 35,000 - 69,150 Training, Conferences & Meetings - - - - - - 10,300 - - 10,300 Utilities - 2,000 - - - - - - - 2,000
Debt Service Expense 128,023 - - - - - - - - 128,023
Misc. Expense - - - - - - - - - -
Total Expenditures 128,023 43,297 50,000 400,000 - - 209,161 289,218 3,294 1,122,992 CIP & Capital Outlay - - 1,362,286 - 60,000 170,000 - - - 1,592,286 Other Financing Uses
Transfers Out - - 2,012,712 - 96,799 275,734 - 280,000 - 2,665,245 Transfer to Reserves - - - - - - - - - -
Total Use of Resources 128,023 43,297 3,424,998 400,000 156,799 445,734 209,161 569,218 3,294 5,380,522 Annual Surplus (Shortfall) (3) (12,297) (2,062,712) (395,000) 219,756 371,421 (77,161) (29,218) 1,516 (1,983,697) Estimated Beg. Balance -7/1/24 19,110 33,450 2,369,460 838,016 1,081,724 8,048,766 432,142 1,997,922 32,544 14,853,133 Estimated Fund Balance - 6/30/25 $ 19,107 $ 21,153 $ 306,748 $ 443,016 $ 1,301,479 $ 8,420,188 $ 354,981 $ 1,968,705 $ 12,869,436 34,059 $

SUMMARY OF ACTIVITIES BY FUND

CAPITAL OUTLAY FUNDS
Citywide Summaries

Page 11 of 64 ends

Law
Enforcement
Grant
Asset
Forfeiture Gas Tax
Developers
Revolving
Commercial
Rehabilitation
Loan
CDBG
Housing
Rehab
Personnel
Services
District
Fire
Personnel
Services
District
Police
Liberty
M&O Svc
District
Total Special
Revenue
Funds
Revenues
Taxes -$ -$ 281,000$ -$ -$ -$ 613,151$ 613,151$ 723,186$ 2,230,488$ Licenses and Permits - - - - - - - - - -
Fines, Forfeitures and Penalties - - - - - - - - - -
Use of Money and Property 1,500 5 8,000 - - - 4,000 4,000 15,000 32,505 Intergovernmental Revenues 180,000 - 255,668 - - - - - - 435,668 Charges for Services - - - - - - - - - -
Other Revenue - - - - - - - - - -
Total Revenues 181,500 5 544,668 - - - 617,151 617,151 738,186 2,698,661 Other Financing Sources
Proceeds from long-term debt - - - - - - - - - -
Transfers In - - - - - - - - - -
Total Resources 181,500 5 544,668 - - - 617,151 617,151 738,186 2,698,661 Expenditures
Salaries & Benefits - - 85,912 - - - 430,191 - 222,648 738,751 Insurance - - 8,333 - - - 30,928 12,929 - 52,190
Professional Services - - 10,000 - - - 669 669 7,500 18,837 Contract Services 180,000 - 206,221 25,000 - - 4,483 422,352 412,000 1,250,056 Lease/Rent Expense - - 618 - - - - - - 618
Maintenance & Repair - - 30,900 - - - 55,000 2,500 - 88,400 Supplies & Materials - - 4,600 - - - 1,682 65,320 - 71,602 Training, Conferences & Meetings - - - - - - - - - -
Utilities - - 100,000 - - - - - 13,875 113,875
Debt Service Expense - - - - - - - 23,052 - 23,052
Misc. Expense - - - - - - - 9,350 - 9,350
Total Expenditures 180,000 - 446,584 25,000 - - 522,951 536,173 656,023 2,366,731 CIP & Capital Outlay - - - - - - - 104,164 - 104,164
Other Financing Uses
Transfers Out - - 74,447 - - - 78,000 - - 152,447
Transfer to Reserves - - - - - - - - - -
Total Use of Resources 180,000 - 521,031 25,000 - - 600,951 640,337 656,023 2,623,342 Annual Surplus (Shortfall) 1,500 5 23,637 (25,000) - - 16,200 (23,186) 82,163 75,319 Estimated Beg. Balance -7/1/24 71,603 1,299 51,504 33,379 12,301 16,016 205,735 158,158 2,171,985 2,721,980 Estimated Fund Balance - 6/30/25 $ 73,103 $ 1,304 $ 75,140 $ 8,379 $ 12,301 $ 16,016 $221,935 $134,972 $2,254,148 $ 2,797,299

SUMMARY OF ACTIVITIES BY FUND

SPECIAL REVENUE FUNDS
Citywide Summaries

Page 12 of 64 ends

Transit Business
Park Water System
Water
Project
Capital Outlay
Airport Beach
Facility
NW
Facility
NW Sewer
Capital
Outlay
Beach Sewer
Capital Outlay
Total
Enterprise
Funds
Revenues
Taxes -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Licenses and Permits - - - - - - - - - -
Fines, Forfeitures and Penalties - - 30,000 - 652 24,000 15,000 - - 69,652 Use of Money and Property 2,500 12,900 30,000 - 226,981 80,000 15,000 - - 367,381 Intergovernmental Revenues 925,488 - 145,829 - 501,400 - - - - 1,572,717 Charges for Services 10,882 - 3,211,217 - 25,000 2,870,000 2,272,270 - - 8,389,369 Other Revenue - - - - - - - - - -
Total Revenues 938,870 12,900 3,417,046 - 754,033 2,974,000 2,302,270 - - 10,399,119 Other Financing Sources
Proceeds from long-term debt - - - - - - - - - -
Transfers In 8,000 - 20,680 351,360 - - 12,000 - 3,162,712 3,554,752 Total Resources 946,870 12,900 3,437,726 351,360 754,033 2,974,000 2,314,270 - 3,162,712 13,953,871 Expenditures
Salaries & Benefits 34,096 75,440 1,232,851 - 36,893 776,401 497,522 - - 2,653,204 Insurance 23,217 2,382 205,419 - 51,884 112,927 153,229 - - 549,059 Professional Services 93,049 5,217 24,954 - 25,946 23,516 17,261 - - 189,944 Contract Services 506,544 51,140 413,008 - 45,164 1,415,996 1,014,673 - - 3,446,525 Lease/Rent Expense 2,800 500 20,600 - 1,500 12,700 12,240 - - 50,340 Maintenance & Repair 18,595 - 280,080 - 33,808 211,920 462,350 - - 1,006,753 Supplies & Materials 67,594 5,428 371,946 - 27,108 155,373 139,652 - - 767,102 Training, Conferences & Meetings - - 25,000 - - - - - - 25,000 Utilities 7,875 - 279,800 - 57,500 183,900 243,805 - - 772,880 Debt Service Expense - - 321,963 - 19,757 126,904 113,126 - - 581,750 Misc. Expense 1,100 - 98,100 - 1,050 2,300 26,100 - - 128,650 Total Expenditures 754,870 140,106 3,273,722 - 300,612 3,021,938 2,679,958 - - 10,171,207 CIP & Capital Outlay 180,000 50,000 241,743 351,360 520,000 - - - 3,162,712 4,505,815 Other Financing Uses
Transfers Out 12,000 50,000 776,360 - 2,726 1,293,025 - - - 2,134,111 Total Use of Resources 946,870 240,106 4,291,825 351,360 823,338 4,314,963 2,679,958 - 3,162,712 16,811,133 Annual Surplus (Shortfall) (0) (227,206) (854,099) - (69,305) (1,340,963) (365,688) - - (2,857,262) Estimated Beg. Balance -7/1/24 296,922 537,154 1,522,143 - (806,132) 2,606,629 421,937 - - 4,578,653 Estimated Fund Balance - 6/30/25 296,922$ 309,948$ $ 668,044 -$ (875,437) $ $ 1,265,666 56,249$ -$ -$ 1,721,392 $

SUMMARY OF ACTIVITIES BY FUND

ENTERPRISE FUNDS
Citywide Summaries

Page 13 of 64 ends

Community
Facilities
District
2006-1
Riverwalk CFD
Community
Facilities
District
2004-1
Liberty CFD
2018-1
Total Fiduciary
Funds
Revenues
Taxes $ 530,650 $ - $ 304,123 $ 821,411 $ 1,656,184
Licenses and Permits - - - - -
Fines, Forfeitures and Penalties - - - - -
Use of Money and Property 190 - 90 50 330
Intergovernmental Revenues - - - - -
Charges for Services - - - - -
Other Revenue - - - - -
Total Revenues 530,840 - 304,213 821,461 1,656,514
Other Financing Sources (Uses)
Proceeds from long-term debt - - - - -
Transfers In - - - - -
Total Resources 530,840 - 304,213 821,461 1,656,514
Expenditures
Salaries & Benefits 5,196 - 4,687 4,687 14,571
Insurance - - - - -
Professional Services 29,111 12,000 21,139 25,439 87,688 Contract Services 7,240 - 3,318 8,658 19,216
Lease/Rent Expense - - - - -
Maintenance & Repair - - - - -
Supplies & Materials 2,716 - 1,245 3,248 7,208
Training, Conferences & Meetings - - - - -
Utilities - - - - -
Debt Service Expense 483,194 - 269,794 772,200 1,525,188 Misc. Expense - - - - -
Total Expenditures 527,457 12,000 300,182 814,232 1,653,871 CIP & Capital Outlay - - - - -
Other Financing Sources (Uses)
Transfers Out - - - - -
Transfer to Reserves - - - - -
Total Use of Resources 527,457 12,000 300,182 814,232 1,653,871 Annual Surplus (Shortfall) 3,383 (12,000) 4,031 7,229 2,643 Estimated Beg. Balance -7/1/24 460,617 65,865 251,990 1,331,807 2,110,278 Estimated Fund Balance - 6/30/25 $ 464,000 $ 53,865 $ 256,020 $ 1,339,036 $ 2,112,922

SUMMARY OF ACTIVITIES BY FUND

FIDUCIARY FUNDS
Citywide Summaries

Page 14 of 64 ends

FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 44,155 50,115 30,000 38,000 30,000 0.00% Use of Money and Property 14,578 80,941 80,000 80,000 30,000 -62.50% Intergovernmental Revenues - 12,053 - 23,000 145,829 -
Charges for Services 3,236,719 3,176,413 3,190,855 3,192,080 3,211,217 0.64% Other Revenue (121,852) - - 971 - -
Total Revenues 3,173,599 3,319,522 3,300,855 3,334,051 3,417,046 3.52% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 1,773,927 4,280,287 422,040 70,680 372,040 -11.85% Total Resources 4,947,526 7,599,809 3,722,895 3,404,731 3,789,086 1.78% Expenditures
Salaries & Benefits 965,204 1,076,413 1,202,122 1,202,122 1,232,851 2.56% Insurance 112,756 144,135 185,986 185,986 205,419 10.45% Professional Services 18,107 20,470 25,303 25,303 24,954 -1.38% Contract Services 213,944 171,529 400,979 400,979 413,008 3.00% Lease/Rent Expense 4,668 4,898 20,000 20,000 20,600 3.00% Maintenance & Repair 289,399 215,666 336,000 336,000 280,080 -16.64% Supplies & Materials 229,122 239,810 335,500 335,500 371,946 10.86% Training, Conferences & Meetings 1,438 13,665 25,000 25,000 25,000 0.00% Utilities 302,753 218,340 272,000 272,000 279,800 2.87% Debt Service Expense 69,445 63,438 323,080 323,080 321,963 -0.35% Misc. Expense 43,400 83,617 71,800 71,800 98,100 36.63% Total Expenditures 2,250,237 2,251,981 3,197,770 3,197,770 3,273,722 2.38% CIP & Capital Outlay 2,100,741 2,323,496 679,774 255,500 593,103 -12.75% Other Financing Uses
Transfers Out 1,789,243 4,305,287 826,360 75,000 776,360 -6.05% Transfer to Reserves - - - - - -
Total Use of Resources 6,140,221 8,880,764 4,703,904 3,528,270 4,643,185 -1.29% Annual Surplus (Shortfall) $ (1,192,695) $ (1,280,955) $ (981,009) $ (123,539) $ (854,099) 12.94% Estimated Beg. Fund Balance 4,119,332 2,926,637 1,645,682 1,645,682 1,522,143 -7.51% Estimated Ending Fund Balance $ 2,926,637 $ 1,645,682 $ 664,673 $ 1,522,143 $ 668,044 0.51%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 80, 81 - WATER SYSTEM & CAPITAL OUTLAY
Citywide Summaries

Page 15 of 64 ends

FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 633 1,238 652 863 652 0.04% Use of Money and Property 197,524 196,280 225,005 226,662 226,981 0.88% Intergovernmental Revenues 794,333 166,335 478,000 10,000 501,400 4.90% Charges for Services 32,973 27,310 20,800 20,800 25,000 20.19% Other Revenue - 28,695 - 50 - -
Total Revenues 1,025,463 419,859 724,457 258,375 754,033 4.08% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 542 - - - - -
Total Resources 1,026,005 419,859 724,457 258,375 754,033 4.08% Expenditures
Salaries & Benefits 59,420 46,113 62,606 62,606 36,893 -41.07% Insurance 27,753 35,674 45,301 45,301 51,884 14.53%
Professional Services 11,321 23,605 30,333 25,618 25,946 -14.46% Contract Services 40,780 50,550 45,000 45,000 45,164 0.36% Lease/Rent Expense 985 2,420 1,500 1,500 1,500 0.00%
Maintenance & Repair 35,224 45,019 51,208 33,697 33,808 -33.98% Supplies & Materials 27,065 20,814 35,549 26,249 27,108 -23.74% Training, Conferences & Meetings - - 1,000 - - -100.00% Utilities 48,791 46,930 46,600 51,937 57,500 23.39%
Debt Service Expense 7,962 7,668 19,269 19,269 19,757 2.53% Misc. Expense 499 300 1,250 1,000 1,050 -16.00%
Total Expenditures 259,801 279,094 339,617 312,178 300,612 -11.48% CIP & Capital Outlay 821,259 85,785 468,000 - 520,000 11.11% Other Financing Uses
Transfers Out - - 2,726 2,726 2,726 0.00%
Transfer to Reserves - - - - - -
Total Use of Resources 1,081,060 364,879 810,342 314,903 823,338 1.60% Annual Surplus (Shortfall) $ (55,055) $ 54,980 $ (85,885) $ (56,528) $ (69,305) 19.31% Estimated Beg. Fund Balance (749,529) (804,584) (749,604) (749,604) (806,132) -7.54% Estimated Ending Fund Balance $ (804,584) $ (749,604) $ (835,489) $ (806,132) $ (875,437) -4.78%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 84 - AIRPORT
Citywide Summaries

Page 16 of 64 ends

FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 27,531 31,277 24,000 24,000 24,000 0.00% Use of Money and Property 10,493 57,875 62,000 82,972 80,000 29.03% Intergovernmental Revenues - - - - - -
Charges for Services 2,931,343 2,866,860 2,870,000 2,870,000 2,870,000 0.00% Other Revenue 1,746 - - 752 - -
Total Revenues 2,971,113 2,956,012 2,956,000 2,977,724 2,974,000 0.61% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 839,514 1,273,294 3,262,712 100,000 3,162,712 -3.06% Total Resources 3,810,626 4,229,306 6,218,712 3,077,724 6,136,712 -1.32% Expenditures
Salaries & Benefits 569,626 678,582 754,597 754,597 776,401 2.89% Insurance 54,743 66,326 91,253 91,253 112,927 23.75%
Professional Services 8,099 8,677 24,220 24,220 23,516 -2.90% Contract Services 1,339,396 1,208,757 1,289,977 1,289,977 1,415,996 9.77% Lease/Rent Expense 4,124 3,690 12,700 12,700 12,700 0.00% Maintenance & Repair 187,984 137,068 206,000 206,000 211,920 2.87% Supplies & Materials 185,826 331,213 151,406 151,406 155,373 2.62% Training, Conferences & Meetings - - - - - -
Utilities 138,052 169,611 140,034 145,034 183,900 31.32% Debt Service Expense 36,295 32,293 140,970 140,970 126,904 -9.98% Misc. Expense 1,463 1,373 2,300 2,300 2,300 0.00%
Total Expenditures 2,525,608 2,637,589 2,813,456 2,818,456 3,021,938 7.41% CIP & Capital Outlay 967,784 507,277 3,295,212 132,500 3,162,712 -4.02% Other Financing Uses
Transfers Out 833,572 1,273,294 1,393,025 243,025 1,293,025 -7.18% Transfer to Reserves - - - - - -
Total Use of Resources 4,326,964 4,418,160 7,501,694 3,193,982 7,477,675 -0.32% Annual Surplus (Shortfall) $ (516,337) $ (188,854) $ (1,282,982) $ (116,258) $ (1,340,963) -4.52% Estimated Beg. Fund Balance 3,428,079 2,911,742 2,722,888 2,722,888 2,606,629 -4.27% Estimated Ending Fund Balance $ 2,911,742 $ 2,722,888 $ 1,439,906 $ 2,606,629 $ 1,265,666 -12.10%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 85, 88 - BEACH FACILITY & CAPITAL OUTLAY
Citywide Summaries

Page 17 of 64 ends

FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 16,487 18,793 15,000 15,000 15,000 0.00% Use of Money and Property 6,531 19,485 18,000 22,000 15,000 -16.67% Intergovernmental Revenues - - - - - -
Charges for Services 2,140,780 2,237,402 2,157,000 2,250,000 2,272,270 5.34% Other Revenue 1,746 - - 752 - -
Total Revenues 2,165,543 2,275,681 2,190,000 2,287,752 2,302,270 5.13% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 216,080 411,741 12,000 12,000 12,000 0.00% Total Resources 2,381,623 2,687,421 2,202,000 2,299,752 2,314,270 5.10% Expenditures
Salaries & Benefits 418,678 496,705 527,372 527,372 497,522 -5.66% Insurance 67,422 85,936 111,100 111,100 153,229 37.92%
Professional Services 8,044 18,250 16,423 17,531 17,261 5.10% Contract Services 821,587 953,528 922,986 922,986 1,014,673 9.93% Lease/Rent Expense 2,722 2,853 12,000 12,000 12,240 2.00% Maintenance & Repair 290,317 387,288 449,000 449,000 462,350 2.97% Supplies & Materials 102,802 124,594 136,517 136,517 139,652 2.30% Training, Conferences & Meetings - - - - - -
Utilities 324,026 410,025 233,160 233,160 243,805 4.57% Debt Service Expense 29,979 27,325 128,932 128,932 113,126 -12.26% Misc. Expense 1,197 1,645 26,100 26,100 26,100 0.00%
Total Expenditures 2,066,774 2,508,148 2,563,590 2,564,698 2,679,958 4.54% CIP & Capital Outlay 320,235 282,421 32,500 32,500 - -100.00% Other Financing Uses
Transfers Out 578,578 411,741 - - - -
Transfer to Reserves - - - - - -
Total Use of Resources 2,965,587 3,202,310 2,596,090 2,597,198 2,679,958 3.23% Annual Surplus (Shortfall) $ (583,964) $ (514,889) $ (394,090) $ (297,447) $ (365,688) 7.21% Estimated Beg. Fund Balance 1,818,236 1,234,272 719,383 719,383 421,937 -41.35% Estimated Ending Fund Balance $ 1,234,272 $ 719,383 $ 325,293 $ 421,937 $ 56,249 -82.71%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 86, 87 - NW FACILITY & CAPITAL OUTLAY
Citywide Summaries

Page 18 of 64 ends

GENERAL FUND
9,513,481
30%

CAPITAL OUTLAY FUNDS
3,396,825
11%

SPECIAL REVENUE FUNDS
2,698,661
9%

ENTERPRISE FUNDS
13,953,871
45%

AGENCY FUNDS
1,656,514
5%

CITYWIDE REVENUE BY FUND TYPE
$31,219,353

Page 19 of 64 ends

Fund
No.

Fund Name FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change

GENERAL FUND
002 Measure O $ 1,436,763 $ 1,307,345 $ 1,368,000 $ 1,368,000 $ 1,366,000 -0.15% 004 Public Art Fund 171,760 - 17,000 - 15,000 -11.76%
010 General Fund 8,080,897 8,508,634 7,922,403 8,121,478 8,097,091 2.20% Subtotal General Fund 9,517,659 9,987,740 9,307,403 9,489,478 9,478,091 1.83% 022 General Plan 17,896 9,896 12,554 16,021 15,360 22.35% 052 Transient Occupancy Tax 32,049 32,085 20,030 30,015 20,030 0.00% Total General Fund per Audit Report 9,567,604 10,029,721 9,339,987 9,535,514 9,513,481 1.86%

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 135,458 457,802 171,031 170,801 128,020 -25.15% 050 Storm Drain 30,467 31,149 154,167 154,078 31,000 -79.89% 051 Capital Projects 847,853 546,919 3,262,157 471,752 1,362,286 -58.24% 053 Roadway Impact 537,603 56,037 8,600 10,000 5,000 41.86% 054 Parks and Recreation 378,272 171,310 290,318 369,782 376,554 29.70% 056 Municipal Improvements 931,780 409,442 610,593 642,391 817,155 33.83% 060 Hazardous Waste 118,110 176,416 132,379 132,379 132,000 -0.29% 065 Landfill Closure 463,831 474,295 545,000 544,507 540,000 -0.92% 076 Army Base 106,962 32,659 13,326 13,326 4,810 -63.91% Total Capital Outlay Funds 3,550,336 2,356,029 5,187,571 2,509,017 3,396,825 -34.52%

DEBT SERVICE FUND
040 Firehouse Bonds 8 10 - 1 - -
Total Debt Service Fund 8 10 - 1 - -

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 161,566 173,929 171,553 187,920 181,500 5.80% 018 Asset Forfeiture 4 6 5 5 5 0.00%
019 ATOD Grant 30,660 - - - - -
025 Gas Tax 450,920 489,034 523,759 526,361 544,668 3.99% 031 Developers Revolving 112,322 41 116,005 - - -
033 Commercial Rehabilitation Loan 151,851 72,230 - 1,987 - - 034 CDBG Housing Rehabilitation 270 843 - 23 - -
038 Personnel Services District - Fire 477,169 538,954 586,733 588,453 617,151 5.18% 039 Personnel Services District - Police 477,412 540,957 589,143 590,853 617,151 4.75% 055 Liberty Main & Operation Svc District 629,312 665,401 706,749 706,749 738,186 4.45% 091 Street Projects 36,080 - - 0 - -
Total Special Revenue Funds 2,379,206 2,629,756 2,577,942 2,718,357 2,698,661 4.68%

ENTERPRISE FUNDS
032 Transit 539,666 342,631 915,851 919,956 946,870 3.39% 075 Business Park 11,792 25,490 216,953 220,557 12,900 -94.05% 080 Water System 3,183,283 6,167,839 3,321,535 3,354,731 3,437,726 3.50% 081 Water Project - Capital Outlay 1,764,243 1,431,970 401,360 50,000 351,360 -12.46% 084 Airport 1,026,005 419,859 724,457 258,375 754,033 4.08% 085 Beach Facility 2,977,055 3,851,014 2,956,000 2,977,724 2,974,000 0.61% 086 NW Facility 2,182,045 2,529,076 2,202,000 2,299,752 2,314,270 5.10% 087 NW Sewer Project - Capital Outlay 199,578 158,345 - - - - 088 Beach Sewer Project - Capital Outlay 833,572 378,292 3,262,712 100,000 3,162,712 -3.06% Total Enterprise Funds 12,717,239 15,304,515 14,000,868 10,181,094 13,953,871 -0.34%

CITYWIDE REVENUE SUMMARY BY FUND
Revenues

Page 20 of 64 ends

Fund
No.

Fund Name FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change

CITYWIDE REVENUE SUMMARY BY FUND
Revenues

AGENCY FUNDS
041 Community Facilities District 2006-1 521,981 531,041 530,840 530,695 530,840 0.00% 042 Riverview Point Assessment District 153 46,721 - - - - 043 Riverview Point Bond Reserve 49 35 - - - -
044 Riverwalk CFD - - - - - -
045 Summerset Improvement 5 - - - - -
046 Summerset Assessment District 1 - - - - -
049 Community Facilities District 2004-1 299,353 304,321 304,213 304,148 304,213 0.00% 095 Liberty CFD 808,970 820,650 819,486 821,461 821,461 0.24% Total Agency Funds 1,630,511 1,702,768 1,654,540 1,656,304 1,656,514 0.12% TOTAL FUNDS $ 29,844,904 $ 32,022,800 $ 32,760,907 $ 26,600,287 $ 31,219,353 -4.71%

Page 21 of 64 ends

FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Taxes $ 4,778,706 $ 5,008,894 $ 5,297,558 $ 5,238,536 $ 5,422,297 2.35% Measure O 1,436,763 1,307,345 1,368,000 1,368,000 1,366,000 -0.15% Transient Occupancy Tax 32,019 32,053 20,000 30,000 20,000 0.00% Franchises, Licenses and Permits 1,974,733 1,412,300 1,352,455 1,526,004 1,448,343 7.09% Fines, Forfeitures and Penalties 22,958 20,390 21,556 20,687 20,000 -7.22% Use of Money and Property 196,002 242,343 273,368 316,541 384,726 40.74% Intergovernmental Revenues 5,000 106,789 85,585 106,510 - -100.00% Charges for Services 672,212 551,608 454,769 462,540 383,656 -15.64% Other Revenue 138,540 343,992 10,000 10,000 10,000 0.00% SUBTOTAL GENERAL FUND RESOURCES 9,256,932 9,025,714 8,883,290 9,078,818 9,055,022 1.93% Transfers In 310,672 832,247 456,697 456,697 458,460
TOTAL GENERAL FUND RESOURCES $ 9,567,604 $ 9,857,961 $ 9,339,987 $ 9,535,514 $ 9,513,481 Annual Percentage Change 3.03% -3.27% 1.86%

GENERAL FUND REVENUE BY CATEGORY
Taxes,
5,422,297 ,
57%
Measure O ,
1,366,000 ,
14%
Franchises, Licenses and
Permits,
1,448,343 ,
15%
Use of Money and
Property, 76,266,
4%
Charges for Services,
383,656 ,
4%
Other Revenue,
50,000 ,
1%
Transfers In,
458,460 , 5%
Revenues

Page 22 of 64 ends

Major Recurring Revenue Sources
FY 21/22
Audited
% of
Revenue
FY 22/23
Audited
% of
Revenue
FY 23/24
Projected
% of
Revenue
FY24/25
Budget
% of
Total
Revenue
Utility Service Fees $ 8,390,523 35.03% 8,394,742 $ 36.87% 8,425,080 $ 35.33% $ 8,466,487 34.41% Sales Tax (including Measure O) $ 2,822,796 11.79% 2,636,530 $ 11.58% 2,640,500 $ 11.07% $ 2,644,500 10.75% Property Tax $ 2,107,073 8.80% 2,320,140 $ 10.19% 2,737,558 $ 11.48% $ 2,865,451 11.65% Community Facilities District Assessments $ 1,578,058 6.59% $ 1,729,587 7.60% $ 1,856,655 7.79% $ 1,949,488 7.92% Development Fees (including Cannabis Fees) 3,614,051 $ 15.09% 1,668,234 $ 7.33% 2,070,340 $ 8.68% $ 2,055,395 8.35% Motor Vehicle In-Lieu Taxes $ 923,908 3.86% 994,372 $ 4.37% 1,056,479 $ 4.43% $ 1,106,346 4.50% Franchise Fees $ 666,082 2.78% 699,215 $ 3.07% 737,651 $ 3.09% $ 742,268 3.02% Gas Tax (including SB1) $ 449,667 1.88% 481,849 $ 2.12% 515,745 $ 2.16% $ 536,668 2.18% Public Safety Fees & Grants $ 316,209 1.32% 475,084 $ 2.09% 338,356 $ 1.42% $ 335,000 1.36% Interest Income $ 112,270 0.47% 515,496 $ 2.26% 795,610 $ 3.34% $ 881,895 3.58% Total Major Recurring Revenues $ 20,980,638 87.60% 19,399,751 $ 87.46% 21,173,973 $ 88.79% 21,583,499 $ 87.73%

MAJOR RECURRING REVENUE SOURCES
The City of Rio Vista relies on several major ongoing revenue sources for its annual budget. The most significant of these revenue sources, based on the percentage of the total revenue budget, are: 1) Utility Service Fees; 2) Sales and Use Tax (including Measure O); 3) Property Taxes; 4) Community Facilities District Assessments; 5) Development Fees (including Cannabis Fees); 6) Motor Vehicle In-Lieu Taxes; 7) Franchise Fees; 8) Gas Tax (including SB1); 9) Public Safety Fees & Grants, and 10) Interest Income.

Utility Service Fees, $8,466,487
Sales Tax (including Measure O),
$2,644,500
Property Tax, $2,865,451
Community Facilities District
Assessments, $1,949,488
Development Fees (including
Cannabis Fees), $2,055,395
Motor Vehicle In-Lieu Taxes,
$1,106,346
Franchise Fees, $742,268
Gas Tax (including SB1),
$536,668
Public Safety Fees & Grants,
$335,000
Interest Income, $881,895
Revenues

Page 23 of 64 ends

GENERAL FUND
10,449,087
28%

CAPITAL OUTLAY FUNDS
5,380,522
15%

SPECIAL REVENUE FUNDS
2,623,342
7%

ENTERPRISE FUNDS
16,811,133
46%

AGENCY FUNDS,
1,653,871 , 4%

CITYWIDE EXPENDITURES BY FUND TYPE
$36,917,955

Page 24 of 64 ends

Fund
No.

Fund Name FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change

GENERAL FUND
002 Measure O $ 1,436,763 $ 1,307,345 $ 1,368,000 $ 1,368,000 $ 1,366,000 -0.15% 004 Public Art Fund - 17,000 - 18,640 15,000 -11.76%
010 General Fund 6,657,268 7,942,996 8,531,073 8,409,493 9,025,087 5.79% Subtotal General Fund 8,094,030 9,250,342 9,916,073 9,796,133 10,406,087 4.94% 022 General Plan 36,095 31,945 118,204 118,204 8,000 -93.23% 052 Transient Occupancy Tax 30,470 25,431 35,000 35,000 35,000 0.00% Total General Fund per Audit Report 8,160,595 9,307,717 10,069,277 9,949,337 10,449,087 3.77%

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 187,469 339,295 350,804 350,804 128,023 -63.51% 050 Storm Drain 54,436 62,176 164,451 162,451 43,297 -73.67% 051 Capital Projects 807,279 749,540 5,374,869 318,780 3,424,998 -36.28% 053 Roadway Impact 13,579 6,571 420,000 20,000 400,000 -4.76% 054 Parks and Recreation 551,675 50,265 136,799 40,000 156,799 14.62% 056 Municipal Improvements 186,129 128,956 1,967,262 123,971 445,734 -77.34% 060 Hazardous Waste 158,374 170,928 210,904 210,904 209,161 -0.83% 065 Landfill Closure 104,821 714,217 728,786 598,786 569,218 -21.90% 076 Army Base 13,189 24,053 29,633 13,326 3,294 -88.88% Total Capital Outlay Funds 2,076,951 2,246,001 9,383,508 1,839,022 5,380,522 -42.66%

DEBT SERVICE FUND
040 Firehouse Bonds - - - - - -
Total Debt Service Fund - - - - - -

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 186,229 180,000 180,000 180,000 180,000 0.00% 019 ATOD Grant 30,660 - - - - -
025 Gas Tax 470,476 527,929 838,453 807,237 521,031 -37.86% 031 Developers Revolving 50,375 116,265 88,147 - 25,000 100.00% 033 Commercial Rehabilitation Loan 139,283 87,148 50,000 50,000 - -100.00% 034 CDBG Housing Rehabilitation 45,831 17,305 50,000 50,000 - -100.00% 038 Personnel Services District - Fire 429,455 550,831 670,271 670,271 600,951 -10.34% 039 Personnel Services District - Police 529,014 481,724 637,028 625,099 640,337 0.52% 055 Liberty Main & Operation Svc District 330,476 457,165 584,234 588,994 656,023 12.29% 091 Street Projects - 36,080 - - - -
Total Special Revenue Funds 2,211,798 2,454,448 3,009,986 3,059,748 2,623,342 -12.85%

ENTERPRISE FUNDS
032 Transit 543,094 578,474 1,051,605 915,985 946,870 -9.96% 075 Business Park 83,567 666,817 377,718 322,218 240,106 -36.43% 080 Water System 4,057,740 3,760,978 4,302,544 3,478,270 4,291,825 -0.25% 081 Water Project - Capital Outlay 2,848,318 - 401,360 50,000 351,360 -12.46% 084 Airport 269,022 302,369 810,342 314,903 823,338 1.60% 085 Beach Facility 3,359,180 3,015,881 4,238,982 3,093,982 4,314,963 1.79% 086 NW Facility 2,645,352 2,666,493 2,596,090 2,597,198 2,679,958 3.23% 087 NW Sewer Project - Capital Outlay 253,396 - - - - - 088 Beach Sewer Project - Capital Outlay 895,002 - 3,262,712 100,000 3,162,712 -3.06% Total Enterprise Funds 10,957,955 14,987,727 17,041,353 10,872,556 16,811,133 -1.35%

CITYWIDE EXPENDITURE SUMMARY BY FUND
Expenditures

Page 25 of 64 ends

Fund
No.

Fund Name FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change

CITYWIDE EXPENDITURE SUMMARY BY FUND
Expenditures

AGENCY FUNDS
041 Community Facilities District 2006-1 520,054 523,198 530,947 530,947 527,457 -0.66% 042 Riverview Point Assessment District 151,398 139,316 - - - - 043 Riverview Point Bond Reserve - 46,709 - - - -
044 Riverwalk CFD - 12,000 - - 12,000 0.00%
045 Summerset Improvement 154,603 - - - - -
046 Summerset Assessment District 17,405 - - - - -
049 Community Facilities District 2004-1 304,567 295,087 297,689 297,689 300,182 0.84% 095 Liberty CFD 808,119 807,771 813,772 813,772 814,232 0.06% Total Agency Funds 1,956,146 1,812,080 1,654,408 1,642,408 1,653,871 -0.03% TOTAL FUNDS $ 25,363,446 $ 30,807,974 $ 41,158,532 $ 27,363,072 $ 36,917,955 -10.30%

Page 26 of 64 ends

FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Measure O Funded Employees $ 1,436,763 $ 1,307,345 $ 1,368,000 $ 1,368,000 $ 1,366,000 -0.15% Public Art Fund - 17,000 - 18,640 15,000 -11.76%
City Council 93,817 116,630 101,283 108,904 111,658 10.24% City Manager 195,052 280,793 305,091 305,091 295,450 -3.16% City Administration 159,218 431,823 361,957 310,457 334,542 -7.57% City Clerk 217,481 178,453 201,449 201,449 258,517 28.33% Finance 131,596 140,868 145,083 145,083 145,083 0.00%
Information Technology 182,652 171,493 171,522 171,522 175,853 2.53% Building Department 185,044 131,916 262,075 262,075 281,489 7.41% Planning 421,426 352,694 376,727 376,727 366,159 -2.81% Code Enforcement 57,502 46,875 85,365 85,365 91,431 7.11% Economic Development 9,789 10,686 14,319 14,319 15,701 9.65% City Hall Bldg/Grounds 65,432 85,255 79,315 79,315 84,079 6.01% Swimming Pool 89,410 103,439 174,762 176,662 165,408 -5.35% Youth Center 22,362 33,057 37,681 37,681 45,974 22.01%
Corporation Yard 129,519 91,687 129,753 129,753 146,469 12.88% Senior Center 33,234 27,924 33,481 33,481 40,869 22.07% Parks 162,954 226,061 211,826 211,826 234,892 10.89%
Street 135,961 173,612 179,958 179,958 199,515 10.87%
Public Works Administration 18,155 20,880 68,795 68,795 35,585 -48.27% Library 13,366 16,082 22,789 22,789 62,068 172.37%
Fire 1,595,451 2,058,702 2,102,560 2,089,560 2,277,170 8.30% Police 2,723,251 3,020,487 3,307,111 3,250,511 3,523,449 6.54% Recreation 14,595 29,817 150,171 140,171 125,726 -16.28% Transient Occupancy Tax 30,470 25,431 35,000 35,000 35,000 0.00% General Plan 36,095 31,945 118,204 118,204 8,000 -93.23% Contribution Section 115 Trust 50,000 - - - - -
Transfers Out 143,762 - 8,000 8,000 8,000 0.00%
TOTAL GENERAL FUND EXPENDITURES $ 8,160,595 $ 9,307,717 $ 10,069,277 $ 9,949,337 $ 10,449,087 Annual Percentage Change 14.06% 6.89% 3.77%

GENERAL FUND EXPENDITURE BY FUNCTION
Expenditures

Page 27 of 64 ends

FY 21/22
Audited
FY 22/23
Audited
FY 23/24
Budget
FY 23/24
Projected
FY24/25
Proposed
Budget
% Change
Expenditures
Salaries & Benefits $ 1,999,594 $ 2,344,596 $ 2,591,038 $ 2,591,038 $ 2,755,232 6.34% Measure O Funded Employees 1,436,763 1,307,345 1,368,000 1,368,000 1,366,000 -0.15% Insurance 120,428 232,242 324,271 324,271 386,048 19.05% Professional Services 326,565 378,658 378,103 342,603 387,965 2.61% Contract Services 3,134,307 3,379,215 3,963,739 3,903,879 3,969,306 0.14% Lease/Rent Expense 14,375 20,135 33,908 33,908 35,208 3.83% Maintenance & Repair 239,637 392,892 348,850 348,850 395,035 13.24% Supplies & Materials 299,589 287,278 418,155 410,155 424,910 1.62% Training, Conferences & Mtgs 17,149 39,961 68,350 68,350 66,850 -2.19% Utilities 253,303 268,555 260,250 257,150 297,848 14.45% Debt Service Expense 120,550 122,247 123,971 123,971 125,734 1.42% Misc. Expense 155,538 321,425 182,642 169,163 190,951 4.55% SUBTOTAL GENERAL FUND OPERATIONS 8,117,798 9,094,550 10,061,277 9,941,337 10,401,087 3.38% Contribution Section 115 Trust - 50,000 - - - -
Capital Outlay 42,798 19,406 - - 40,000 100.00%
TOTAL USE OF RESOURCES 8,160,595 9,163,956 10,061,277 9,941,337 10,441,087 3.77% Transfers Out 143,762 - 8,000 8,000 8,000 0.00%
TOTAL GENERAL FUND EXPENDITURES $ 8,160,595 $ 9,307,717 $ 10,069,277 $ 9,949,337 $ 10,449,087 Annual Percentage Change 14.06% 6.89% 3.77%

GENERAL FUND EXPENDITURE BY CATEGORY
Salaries & Benefits,
2,755,232 , 26%
Measure O Funded
Employees, 1,366,000 , 13%
Insurance, 386,048 , 4%
Professional Services,
387,965 , 4%
Contract Services,
3,969,306 , 38%
Lease/Rent
Expense, 35,208 ,

0.3%
Maintenance &
Repair, 395,035 , 4%
Supplies & Materials,
424,910 , 4%
Training, Conferences & Mtgs,
66,850 , 0.5%
Utilities, 297,848 , 3% Debt Service
Expense, 125,734 ,
1%
Misc. Expense,
190,951 , 2%
Transfers Out,
8,000 , 0.1%
Expenditures

Page 28 of 64 ends

FY 20/21
Audited
FY 21/22
Audited
FY 22/23
Audited
FY23/24
Projected
FY24/25
Proposed
Expenditures
Salaries & Benefits
Measure O Funded Employees $ 1,124,646 $ 1,288,725 $ 1,150,101 $ 1,203,144 $ 1,267,174 General Fund - Fund 010 946,640 1,037,416 1,430,787 1,434,379 1,489,651 Personnel Services District - Fund 038 391,060 336,210 420,808 453,257 430,191 Subtotal Salaries & Benefits 2,462,346 2,662,351 3,001,696 3,090,780 3,187,016 Annual Percentage Change 29.50% 8.12% 12.75% 2.97% 3.11% Other Operating Costs
General Fund - Fund 010 678,931 558,035 627,915 655,181 787,519 Personnel Services District - Fund 038 10,070 8,245 52,023 139,014 92,761 Subtotal Other Operating Costs 689,001 566,280 679,938 794,195 880,280 Debt Service Expense
Vehicle Replacement - Fund 12 128,024 128,024 128,024 128,024 128,024 Transfers Out
Personnel Services District - Fund 038 35,000 85,000 78,000 78,000 78,000 TOTAL OPERATING EXPENDITURES $ 3,314,371 $ 3,441,655 $ 3,887,658 $ 4,090,999 $ 4,273,320 General Fund Expenditures
General Fund - Fund 010 $ 6,516,466 $ 6,657,268 $ 7,942,996 $ 8,409,493 $ 9,025,087 Measure O - Fund 002 1,269,925 1,436,763 1,307,345 1,368,000 1,366,000 TOTAL EXPENDITURE OF GENERAL FUND $ 7,786,391 $ 8,094,031 $ 9,250,341 $ 9,777,493 $ 10,391,087 Percentage of Total General Fund (including Measure O)
Salaries & Benefits funded by General
Fund (including Measure O) $ 2,071,286 $ 2,326,141 $ 2,580,888 $ 2,637,523 $ 2,756,825 % of Total General Fund 26.60% 28.74% 27.90% 26.98% 26.53%

OPERATING EXPENDITURE - FIRE DEPARTMENT
Expenditures

Page 29 of 64 ends

FY 20/21
Audited
FY 21/22
Audited
FY22/23
Audited
FY23/24
Projected
FY24/25
Proposed
Expenditures
Salaries & Benefits
Measure O Funded Employees $ 133,850 $ 136,170 $ 144,795 $ 150,595 $ 85,217 General Fund - Fund 010 215,220 87,645 105,511 100,055 141,044 Subtotal Salaries & Benefits 349,070 223,815 250,306 250,650 226,261 Solano County Sheriff Contract
General Fund - Fund 010 2,106,930 2,176,477 2,376,177 2,587,596 2,803,543 Law Enforcement - Fund 017 180,000 180,000 180,000 180,000 180,000 Personnel Services District - Fund 039 250,000 370,000 370,000 425,000 370,000 Subtotal Sheriff Contract 2,536,930 2,726,477 2,926,177 3,192,596 3,353,543 % Change 146.43% 7.47% 7.32% 9.10% 5.04%
TOTAL S&B & Sheriff Contract 2,886,000 2,950,292 3,176,483 3,443,246 3,579,804 Annual Percentage Change 8.80% 2.23% 7.67% 8.40% 3.97%
Other Operating Costs
General Fund - Fund 010 509,826 465,525 546,233 557,744 583,721 Law Enforcement - Fund 017 - 6,229 - - -
Personnel Services District - Fund 039 57,305 82,495 42,979 98,102 143,121 Subtotal Other Operating Costs 567,131 554,249 589,212 655,846 726,842 Debt Service Expense
Personnel Services District - Fund 039 23,054 23,054 23,052 - 23,052 Capital Outlay
General Fund - Fund 010 13,235 - 10,000 - -
Personnel Services District - Fund 039 102,095 53,465 68,745 66,164 104,164 Subtotal Capital Outlay 115,330 53,465 68,745 76,164 104,164 Transfers Out
Personnel Services District - Fund 039 - - 12,781 - -
TOTAL OPERATING EXPENDITURES $ 3,591,514 $ 3,581,060 $ 3,834,440 $ 4,211,089 $ 4,433,862 General Fund Expenditures
General Fund - Fund 010 $ 6,516,466 $ 6,657,268 $ 7,942,996 $ 8,409,493 $ 9,025,087 Measure O - Fund 002 1,269,925 1,436,763 1,307,345 1,368,000 1,366,000 TOTAL EXPENDITURE OF GENERAL FUND $ 7,786,391 $ 8,094,031 $ 9,250,341 $ 9,777,493 $ 10,391,087 Percentage of Total General Fund (including Measure O)
Salaries/Benefits & Sheriff Contract funded by
General Fund (including Measure O) $ 2,456,000 $ 2,400,292 $ 2,626,483 $ 2,838,246 $ 3,029,804 % of Total General Fund 31.54% 29.66% 28.39% 29.03% 29.16%

OPERATING EXPENDITURE - POLICE DEPARTMENT
Expenditures

Page 30 of 64 ends

General
Funds
Special
Revenue
General
Funds
Parks and
Recreation
Municipal
Improvement
Personnel
Services
District Police
Transit Business
Park TOTALS
Revenues
Intergovernmental - Grants 180,000 180,000
- - - 180,000 - 180,000
Expenditures
To appropriate new funds
CO007 Vehicle - Transit Bus Replacement 170,000 170,000 CO008 Equipment - Facility Electrification and
CARB Compliance 10,000 10,000
CO010 Equipment - Citywide Surveillance
Camera System 25,000 25,000
CO026 Equipment - Police AXON in-car
Cameras Package - Five-Year Contract
$205,820.24 41,164 41,164
NEW Vehicle - Obvio AI Traffic Trailer Camera
System 18,000 18,000
NEW Equipment - Vehicle Radio Upgrade 20,000 20,000
NEW Library Roof Replacement 40,000 40,000
NEW 933 Airport Road Clean Up 50,000 50,000
NEW Corp Yard Rehabilitation 50,000 50,000
NEW Library Improvement 60,000 60,000
NEW 628 Montezuma Improvement 60,000 60,000
NEW Parks at Val de Flores-Trees Planting
50,000 50,000
NEW Machinary / Equipment for Parks 10,000 10,000
40,000 60,000 170,000 104,164 180,000 50,000 604,164
Other Sources/Uses
General Fund 40,000 40,000
Personnel Svc District - Police 104,164 104,164
Parks and Recreation 60,000 60,000
Municipal Improvements 170,000 170,000
Business Park 50,000 50,000
40,000 60,000 170,000 104,164 - 50,000 424,164
Net Annual Activity - - - - - - -
Capital Outlay Enterprise Funds
City of Rio
Vista
City of Rio
Vista Capital Outlay

Page 31 of 64 ends

Capital
Project
Capital
Projects
Water Water CIP Airport Beach
Sewer CIP TOTALS
Revenues
Intergovernmental - Grants 641,040 145,829 501,400 1,288,269 American Rescue Plan Funding 2,012,712 2,012,712
641,040 145,829 - 501,400 2,012,712 3,300,981
Expenditures
To appropriate new funds
CC002 City Hall ADA Remodel - Council Chambers/Office 150,000 150,000 CC004 New Accounting System 400,000 400,000
PW022 LGI 18 Acre New Park Phase I 96,799 96,799
PW029 Highway Safety Improvement Program - Bike Facility Upgrades - Cycle 11 299,210 299,210
PW030 Highway Safety Improvement Program - Pedestrian
Crossings - Cycle 11 241,830 241,830
PW031 Sidewalk Extension River Road to Front Street 174,447 174,447 PW032 Airport Layout Plan (ALP) Update 2023 520,000 520,000 SW012 Beach & NW Wastewater Plants Consolidation 3,162,712 3,162,712 WT007 Well #16 Scada Integration and Upgrades 50,000 50,000 WT009 Well Replacement Plan - Study - CIP Preliminary 95,914 95,914 WT010 Waterline Replacement - Continue 301,360 301,360
WT013 ARPA River Road Water Project 145,829 145,829
1,362,286 241,743 351,360 520,000 3,162,712 5,638,101
Other Sources/Uses
Transfer in - Gas Tax (SB1) 74,447 74,447
Transfer in - Municipal Improvement 150,000 150,000
Transfer in - Park and Recreation 96,799 96,799
Transfer in - Water 400,000 351,360 751,360
Transfer in - Beach Facility 1,150,000 1,150,000
Water 95,914 95,914
Airport 18,600 18,600
721,246 95,914 351,360 18,600 1,150,000 2,337,120
Net Annual Activity - - - - - -
Enterprise Funds
City of Rio
Vista
City of
Rio
Capital Improvement Projects Vista

Page 32 of 64 ends

Total
Salaries
Total
Other Pay
Employer
Paid
Benefits
Total Salaries
and Benefits
Total
Salaries
Total
Other Pay
Employer
Paid
Benefits
Total Salaries
and Benefits
Mayor/City Council
MAYOR 6,420 4,800 1,189 12,409 6,420 4,800 1,148 12,368 -0.33% VICE MAYOR 6,420 - 822 7,242 6,420 - 781 7,201 -0.56%
COUNCIL MEMBER 1 6,420 - 822 7,242 6,420 - 781 7,201 -0.56% COUNCIL MEMBER 2 6,420 - 822 7,242 6,420 - 781 7,201 -0.56% COUNCIL MEMBER 3 6,420 - 822 7,242 6,420 - 781 7,201 -0.56% Subtotal of Mayor/City Council 32,100 4,800 4,477 41,377 32,100 4,800 4,274 41,174 -0.49% Executive
City Manager
CITY MANAGER 215,000 4,800 67,676 287,476 215,000 4,800 131,803 351,603 22.31% ASSISTANT CITY MANAGER/HR ADMIN 116,433 - 85,312 201,745 119,374 - 88,679 208,053 3.13% RECREATION SERVICE SUPERVISOR - - - - 63,900 - 38,553 102,453 100.00% *** PT TEMP HR ADMIN 30,358 - 3,887 34,244 30,384 - 3,698 34,082 -0.48% Subtotal of City Manager 361,790 4,800 156,876 523,466 428,658 4,800 262,732 696,190 33.00% City Clerk
CITY CLERK 131,498 - 92,519 224,017 131,610 - 94,410 226,020 0.89% PT TEMP CITY CLERK ASSISTANT 30,358 - 3,887 34,244 30,384 - 3,698 34,082 -0.48% Subtotal of City Clerk 161,856 - 96,406 258,261 161,994 - 98,107 260,101 0.71% Finance
FINANCE DIRECTOR 148,138 - 52,917 201,055 148,268 - 55,294 203,562 1.25% ACCOUNTING SUPERVISOR 101,812 - 49,867 151,679 - - - - -100.00% ** ACCOUNTANT I 81,654 2,944 27,918 112,516 83,724 3,019 29,506 116,249 3.32% SENIOR ACCOUNT CLERK 77,540 2,796 60,758 141,094 77,613 2,799 62,441 142,853 1.25% ACCOUNT CLERK II - - - - 57,126 2,472 12,150 71,747 100.00% ** ACCOUNT CLERK II A 56,338 2,438 22,844 81,619 59,205 2,562 24,606 86,373 5.82% PT TEMP ACCOUNT CLERK I 31,751 - 4,065 35,816 21,590 - 2,627 24,217 -32.39% Subtotal of Finance 497,233 8,178 218,369 723,780 447,526 10,851 186,625 645,001 -10.88% Community Development
CD ADMIN 53,731 2,325 22,317 78,373 66,922 2,413 39,337 108,673 38.66% PT TEMP ADMIN ASSISTANT 30,358 - 3,887 34,244 30,384 - 3,698 34,082 -0.48% BLDG INSPECTOR 85,817 3,551 40,793 130,161 87,068 3,596 43,425 134,089 3.02% Subtotal of Economic Development 169,906 5,876 66,996 242,778 184,375 6,009 86,460 276,844 14.03% %
Change
Authorized Positions Salary and Benefits Listing by Department Department Authorized Position Title
FY24/25
Proposed
FY 23/24
Adopted
Appendix 1

Page 33 of 64 ends

Total
Salaries
Total
Other Pay
Employer
Paid
Benefits
Total Salaries
and Benefits
Total
Salaries
Total
Other Pay
Employer
Paid
Benefits
Total Salaries
and Benefits
%
Change
Authorized Positions Salary and Benefits Listing by Department Department Authorized Position Title
FY24/25
Proposed
FY 23/24
Adopted
Appendix 1
Fire
FIRE CHIEF 158,416 2,000 64,908 225,324 135,201 2,000 138,901 276,102 22.54% FIRE BATTALION CHIEF 108,664 2,000 117,268 227,932 108,751 2,000 43,338 154,089 -32.40% FIRE CAPTAIN 1 135,385 35,800 142,078 313,263 135,439 35,800 154,027 325,265 3.83% FIRE CAPTAIN 2 138,296 35,800 144,569 318,665 138,351 35,800 156,723 330,873 3.83% FIRE CAPTAIN 3 143,154 35,900 121,255 300,309 143,204 35,900 131,067 310,171 3.28% FIRE ENGINEER 1 105,087 32,000 122,019 259,106 107,646 32,000 134,893 274,539 5.96% FIRE ENGINEER 2 116,654 32,000 34,466 183,120 119,092 32,000 35,480 186,572 1.88% FIRE ENGINEER 3 112,587 32,000 61,306 205,893 115,146 32,000 58,686 205,832 -0.03% FIRE ENGINEER 4 95,457 32,000 60,401 187,858 100,185 32,000 63,244 195,429 4.03% FIRE ENGINEER 5 110,061 32,000 64,460 206,521 110,092 32,100 66,290 208,482 0.95% FIRE ENGINEER 6 119,061 32,000 35,090 186,151 119,092 32,200 35,495 186,787 0.34% PARAMEDIC/FIREFIGHTER 1 92,138 32,000 37,832 161,969 96,321 32,000 40,513 168,834 4.24% PARAMEDIC/FIREFIGHTER 2 103,216 32,000 30,977 166,193 92,163 32,000 59,518 183,681 10.52% PARAMEDIC/FIREFIGHTER 3 105,242 32,000 41,234 178,476 105,272 32,200 42,887 180,359 1.05% Subtotal of Fire 1,643,417 399,500 1,077,864 3,120,781 1,625,954 400,000 1,161,062 3,187,016 2.12% Police *
PUBLIC SAFETY SUPPORT MANAGER 99,740 1,300 49,554 150,595 - - - - -100.00% ** COMMUNITY SVC OFFICER 47,654 3,018 21,161 71,834 47,691 3,020 22,357 73,067 1.72% POLICE RECORD TECHNICIAN - - - - 57,511 3,374 24,332 85,217 100.00% ** PT TEMP POLICE RECORDS MANAGER - - - - 35,121 - 4,274 39,395 100.00% ** PT TEMP COMMUNITY SVC OFFICER 25,461 - 3,260 28,721 25,481 - 3,101 28,582 -0.48% Subtotal of Police 172,856 4,318 73,975 251,149 165,804 6,393 54,064 226,261 -9.91% Public Works
DIRECTOR OF PW 150,872 600 95,669 247,141 158,551 600 100,184 259,334 4.93% PW SUPERINTENDENT 133,340 500 93,952 227,793 133,443 500 95,573 229,516 0.76% MECHANIC 61,084 500 23,640 85,223 86,654 12,998 59,551 159,203 86.81% RECREATION SERVICE MANAGER 82,057 - 27,773 109,830 - - - - -100.00% *** PUBLIC WORKS PROGRAM MANAGER 109,700 600 33,317 143,617 115,273 600 35,582 151,455 5.46% PUBLIC WORKS SUPERVISOR 143,775 500 66,839 211,113 143,884 500 65,491 209,874 -0.59% UTILITY WORKER TECHNICIAN 61,084 3,500 23,869 88,453 78,992 11,893 32,127 123,011 39.07% UTILITY WORKER TECHNICIAN A 61,084 3,500 23,869 88,453 61,992 2,735 25,173 89,900 1.64% SENIOR MAINT WORKER A 90,311 7,500 70,717 168,528 80,761 3,412 28,250 112,424 -33.29% SENIOR MAINT WORKER B 94,511 6,500 65,971 166,982 96,902 14,476 69,214 180,593 8.15%

Page 34 of 64 ends

Page 35 of 64 ends

Transfer Out from Fund Transfer In to Fund Purpose
FY 23/24
Projected
FY24/25
Proposed
Transfer Out Transfer In
General Fund Transit Potential farebox penalty 8,000 8,000 Gas Tax Capital Projects PW031-Sidewalk Extension River Rd to Front St (SB1) - 74,447 Gas Tax Capital Projects PW026-HSIP Pedestrian Crossing-Cycle 10 59,000 - Transit NW Facility Rental for Office Space 12,000 12,000 Personnel Services District -
Fire
Vehicle Replacement Fire Dept Vehicle Reserve
78,000 78,000
Personnel Services District -
Police
Vehicle Replacement Police Vehicle Replacement
12,781 -
Capital Projects Beach Sewer Project - Capital
Outlay
Use of American Rescue Plan Fund - Wastewater Plants
Consolidation Project (SW012) - 2,012,712
Parks and Recreation Capital Projects LGI 18 Acre New Park Phase I - 96,799 Municipal Improvements General Fund Energy Saving Project Loan Payment - City Hall 123,971 125,734 Municipal Improvements Capital Projects City Hall Improvement - 150,000 Landfill Closure Storm Drain Interfund loan - To fund Stormwater Rate Study Fee 123,075 - Landfill Closure General Fund Excess Franchise Fee to fund General Operation 280,000 280,000 Business Park General Fund Additional support for Code Enforcement Services 20,000 20,000 Business Park General Fund Support for Youth Services and Youth Center 10,000 10,000 Business Park General Fund Recreational Activities 20,000 20,000 Business Park Vehicle Replacement Police Vehicle Replacement 30,000 - Water Vehicle Replacement Fire Dept Vehicle Reserve 25,000 25,000 Water Water Project - Capital Outlay Funding Source for Water CIP Projects 50,000 351,360 Water Capital Projects Funding for New Accounting System Software - 400,000 Airport General Fund Interfund loan repayment 2,726 2,726 Beach Facility Water Interfund loan repayment 20,680 20,680 Beach Facility Parks and Recreation Interfund loan repayment 5,170 5,170 Beach Facility Municipal Improvements Interfund loan repayment 117,175 117,175 Beach Facility Beach Sewer Project - Capital
Outlay
Funding Source for Beach Facility CIP Projects
100,000 1,150,000
Total Interfund Transfers 1,097,578 $ $ 4,959,802

SCHEDULE OF INTERFUND TRANSFERS
Appendix 7

Page 36 of 64 ends

REVENUE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change
FUND 002 MEASURE O
002-0530-5324 Measure O Taxes 1,436,763 1,307,345 1,368,000 1,368,000 1,366,000 (2,000) TOTAL 002 MEASURE O 1,436,763 1,307,345 1,368,000 1,368,000 1,366,000 (2,000) FUND 004 PUBLIC ART FUND
004-0540-5427 Public Art Fee - 27,999 17,000 - 15,000 (2,000) 004-0590-5990 Transfer In - 143,762 - - - -
TOTAL 004 PUBLIC ART FUND - 171,760 17,000 - 15,000 (2,000) FUND 10 GENERAL FUND
010-0510-5101 Secured Property Tax 1,981,230 2,168,713 2,560,869 2,560,869 2,688,912 128,043 010-0510-5103 Unsecured Property Tax 73,142 81,071 113,650 113,650 113,650 - 010-0510-5105 Supplemental Property Tax 32,511 45,356 42,044 42,044 42,044 - 010-0510-5110 Unitary Taxes 35,748 38,762 43,998 43,998 43,998 - 010-0510-5120 Property Tax Prior Year Adjustment 879 (1,156) (10,353) (5,000) (5,000) 5,353 010-0510-5126 Dist. From RDA Dissolution 142,022 184,661 - - - - 010-0510-5199 Administration Charges by Solano County (31,264) (27,310) (32,000) (32,677) (32,677) (677) 010-0510-5704 Vehicle License Fee - SB1096 - Property Tax 912,263 984,132 1,044,139 1,044,139 1,096,346 52,207 010-0510-5705 Fish & Wildlife Tax Distribution - - 132 132 - (132) 010-0510-5708 Pilt-Payment in Lieu of Taxes 189 262 - - - - 010-0510-5712 Homeowners Property Tax Relief 14,826 14,703 14,542 14,542 14,524 (18) 010-0510-5824 Police Service Fees - Admin Citations - 1,350 3,850 7,700 - (3,850) 010-0530-5301 Business License 53,066 51,735 57,000 57,000 57,000 - 010-0530-5306 Business License SB-1186 1,410 1,873 1,300 1,300 1,300 - 010-0530-5324 Sales & Use Tax 1,386,033 1,329,185 1,313,800 1,272,500 1,278,500 (35,300) 010-0530-5325 Real Property Transfer Tax 138,478 97,308 115,000 90,000 90,000 (25,000) 010-0530-5328 Municipal Service Tax 81,003 82,967 82,000 82,000 82,000 - 010-0540-5310 Franchise Fees - Cable TV 147,079 156,269 154,000 154,000 155,000 1,000 010-0540-5312 Franchise Fees - PG&E 80,884 96,650 100,000 104,144 107,268 7,268 010-0540-5400 Planning Application Fees 17,776 20,388 20,000 20,000 20,000 - 010-0540-5402 Dog License 14,246 11,816 14,246 11,987 12,000 (2,246) 010-0540-5408 Building Permits 439,558 146,940 232,082 257,910 295,298 63,216 010-0540-5410 Demolition Permits 405 503 350 350 350 -
010-0540-5412 Electrical Permits 72,660 27,536 37,781 48,748 49,469 11,688 010-0540-5413 Energy Permits 60,619 16,151 31,081 31,748 40,549 9,468 010-0540-5414 Grading Permits 260 8,788 2,000 2,000 2,000 - 010-0540-5418 Mechanical Permits 86,269 48,088 55,000 76,182 47,794 (7,206) 010-0540-5422 Plumbing Permits 77,304 25,317 38,956 43,190 44,624 5,668 010-0540-5423 Solar Electric 62,957 66,675 72,000 95,813 70,984 (1,016) 010-0540-5424 Special Events Permit/Application 200 150 150 150 150 - 010-0540-5426 Imaging Fee 12,212 5,676 6,776 9,087 7,444 668 010-0540-5427 Public Art Fee 60,800 - - - - -
010-0540-5428 Mapping Fee 12,198 5,684 6,676 9,059 7,444 768 010-0540-5429 Training Recovery Fee 15,302 7,963 9,980 12,443 9,780 (200) 010-0540-5430 Fire Code Inspections / Permits 11,520 2,774 7,337 10,307 13,320 5,983 010-0540-5431 City Public Facility Fee - 125,391 - 71,652 - - 010-0540-5432 Trail Fee - 28,728 - 16,416 - -
010-0540-5850 Conditional Use Permit - 7,888 - - - -
010-0540-5862 Solar Plan Check 32,698 21,764 20,356 24,133 24,254 3,898 010-0540-5867 Encroachment Permit 5,300 5,300 4,000 4,000 4,000 - 010-0550-5501 Forfeitures/Penalties 1,132 3,383 1,556 3,687 2,000 444 010-0550-5503 Other Court Fines/Traffic 19,502 15,144 17,000 15,000 16,000 (1,000) 010-0550-5896 Parking Fines 2,324 1,863 3,000 2,000 2,000 (1,000) 010-0560-5303 Asset Sale 90,716 9,680 - - - -
010-0560-5601 Interest Income 39,568 135,647 200,000 250,000 310,000 110,000 010-0560-5603 Rent - Real Property 27,608 32,096 26,000 27,290 26,000 - 010-0560-5604 PARS TRUST - Change in Plan Value - 37,697 - - - - 010-0560-5605 Rental - Comcast 230 1,066 19,894 26,000 21,696 1,802 010-0560-5902 Natural Gas Royalties 37,467 61,838 25,000 10,000 25,000 -

REVENUES

Page 37 of 64 ends

REVENUE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

REVENUES
010-0570-5704 Motor Vehicle In Lieu 11,645 10,240 9,737 12,340 10,000 263 010-0570-5753 Grant Revenue 5,000 106,789 85,585 106,510 - (85,585) 010-0580-5811 General Plan 2001 Reimb. Fee 13,235 1,726 7,582 7,582 10,020 2,438 010-0580-5818 Swimming Pool Fees 544 - 10,000 - - (10,000) 010-0580-5820 Recreation Programs 360 - 360 - - (360)
010-0580-5821 Boat Launch Fees 48,107 53,890 55,000 45,000 45,000 (10,000) 010-0580-5824 Police Service Fees 17,601 17,019 20,000 14,500 15,000 (5,000) 010-0580-5826 Fire Services Fees 12,323 15,591 15,000 13,000 15,000 - 010-0580-5828 Delta Fire District 100,000 244,724 100,000 100,000 100,000 - 010-0580-5831 Engineering & Inspection Fees 57,379 68,132 55,000 21,000 20,000 (35,000) 010-0580-5832 Cannabis Facility Fee 93,754 121,711 123,951 123,951 123,315 (636) 010-0580-5833 Cannabis Developer Fee 616,256 399,893 340,000 340,000 340,000 - 010-0580-5861 Plan Check Fees 398,511 139,655 171,467 239,491 164,876 (6,591) 010-0580-5862 Solar Plan Check - 650 433 433 - (433)
010-0580-5864 Zoning Fee - 310 - - - -
010-0580-5895 New Home Construction (Fire) 5,940 810 6,000 1,080 - (6,000) 010-0590-5920 Miscellaneous Revenue 138,540 293,695 10,000 10,000 10,000 - 010-0590-5921 Garage Sales 699 489 400 400 400 -
010-0590-5930 Donations - 12,500 - - - -
010-0590-5936 Donations - Fire Dept - 100 - - - -
010-0590-5990 Transfer In 310,672 272,247 173,971 173,971 175,734 1,763 010-0590-5990 Transfer In - Landfill Franchise Fee - 560,000 280,000 280,000 280,000 - 010-0590-5990 Transfer In - American Rescue Fund - 79,040 - - - - 010-0590-5990 Transfer In - Due from other Fund - - 2,726 2,726 2,726 (0) TOTAL FUND 010 8,080,897 8,587,674 7,922,403 8,121,478 8,097,091 174,688 SUBTOTAL GENERAL FUND - 002, 004 & 010 9,517,659 10,066,780 9,307,403 9,489,478 9,478,091 170,688 FUND 22 GENERAL PLAN
022-0560-5601 Interest Income 384 1,984 2,444 3,235 2,000 (444) 022-0580-5807 General Plan Revision Fee 17,512 7,912 10,110 12,786 13,360 3,250 TOTAL GENERAL PLAN FUND 17,896 9,896 12,554 16,021 15,360 2,806 FUND 52 TRANSIENT OCCUPANCY TAX
052-0530-5318 Transient Occupancy Tax 32,019 32,053 20,000 30,000 20,000 - 052-0560-5601 Interest Income 30 32 30 15 30 -
TOTAL TRANSIENT OCCUPANCY TAX 32,049 32,085 20,030 30,015 20,030 - TOTAL GENERAL FUND per Audit Report 9,567,604 10,108,761 9,339,987 9,535,514 9,513,481 173,494 FUND 12 VEHICLE REPLACEMENT FUND
012-0560-5601 Interest Income 458 31 250 20 20 (230)
012-0580-5827 Funding from Delta Fire District 25,000 25,000 25,000 25,000 25,000 - 012-0580-5829 Cal OES Reimbursement - 18,356 - - - -
012-0590-5990 Transfer In 110,000 414,415 145,781 145,781 103,000 (42,781) TOTAL VEHICLE REPLACEMENT FUND 135,458 457,802 171,031 170,801 128,020 (43,011) FUND 17 LAW ENFORCEMENT GRANT
017-0560-5601 Interest Income 281 1,179 1,553 2,064 1,500 (53) 017-0570-5753 Grant Revenues 161,285 172,750 170,000 185,856 180,000 10,000 TOTAL LAW ENFORCEMENT GRANT FUND 161,566 173,929 171,553 187,920 181,500 9,947 FUND 18 ASSET FORFEITURE
018-0560-5601 Interest Income 4 6 5 5 5 -
TOTAL ASSET FORFEITURE 4 6 5 5 5 -
FUND 19 ATOD GRANT
019-0570-5753 Grant Revenues 30,660 - - - - -
TOTAL ATOD GRANT FUND 30,660 - - - - -

Page 38 of 64 ends

REVENUE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

REVENUES
FUND 25 GAS TAX
025-0560-5601 Interest Income 1,254 7,185 8,014 10,616 8,000 (14) 025-0570-5717 Gas Tax - Section 2105 247,102 258,897 276,568 276,568 281,000 4,432 025-0570-5719 Road Main & Rehab Section 2032 (SB1) 202,565 222,952 239,177 239,177 255,668 16,491 TOTAL GAS TAX FUND 450,920 489,034 523,759 526,361 544,668 20,909 FUND 31 DEVELOPERS REVOLVING FUND
031-0560-5601 Interest Income 41 3 - 1 - -
031-0570-5753 Grant Revenue - 112,320 - 116,003 - -
TOTAL DEVELOPERS REVOLVING FUND 41 112,322 - 116,005 - - FUND 32 TRANSIT
032-0560-5601 Interest Income 333 255 500 500 - (500)
032-0560-5303 Asset Sale - - - - 2,500 2,500
032-0570-5728 TDA Grant 1,469 - 161,159 161,159 397,474 236,315 032-0570-5729 TDA Grant - Capital - - 107,990 107,990 60,000 (47,990) 032-0570-5755 Federal Grant - FTA 5311 Capital - - 133,802 133,802 128,208 (5,594) 032-0570-5756 Federal Grant - FTA Section 5311 248,049 331,707 230,000 230,000 150,000 (80,000) 032-0570-5759 Federal Grant - FTA Section 5310 192,722 - 150,000 150,000 75,000 (75,000) 032-0570-5739 Capital Grant - YSAQMD - - 30,000 30,000 - (30,000) 032-0580-5893 Transit Fares 10,891 10,669 6,500 10,605 10,882 4,382 032-0570-5731 TDA Planning & Administration 85,900 - 85,900 85,900 85,900 - 032-0570-5730 TDA From Other Recipients - - 2,000 2,000 28,906 26,906 032-0590-5990 Transfer In 302 - 8,000 8,000 8,000 -
TOTAL TRANSIT FUND 539,666 342,631 915,851 919,956 946,870 31,019 FUND 33 COMMERCIAL REHABILITATION LOAN FUND
033-0560-5601 Interest Income 128 39 - 11 - -
033-0570-5753 GRANT REVENUES 151,723 72,191 - 1,977 - - TOTAL COM. REHABILITATION LOAN FUND 151,851 72,230 - 1,987 - - FUND 34 CDBG HOUSING REHABILIATION
034-0560-5601 Interest Income 270 843 - 23 - -
TOTAL CDBG HOUSING REHABILITATION FUND 270 843 - 23 - - FUND 38 PERSONNEL SERVICES - FIRE
038-0510-5101 Property Tax 481,474 542,240 589,851 589,851 619,344 29,493 038-0510-5199 Administration Charges by Solano County (4,815) (5,422) (5,899) (5,899) (6,193) (294) 038-0560-5601 Interest Income 510 2,137 2,780 4,500 4,000 1,220 TOTAL PERSONNEL SERVICES - FIRE 477,169 538,954 586,733 588,453 617,151 30,418 FUND 39 PERSONNEL SERVICES - POLICE
039-0510-5101 Property Tax 481,474 542,240 589,852 589,852 619,344 29,493 039-0510-5199 Administration Charges by Solano County (4,815) (5,422) (5,899) (5,899) (6,193) (294) 039-0560-5601 Interest Income 752 4,139 5,190 6,900 4,000 (1,190) TOTAL PERSONNEL SERVICES - POLICE 477,412 540,957 589,143 590,853 617,151 28,008 FUND 40 FIREHOUSE BONDS
040-0510-5120 Property Tax Prior Year Adj 6 - - 0 - -
040-0560-5601 Interest Income 2 10 - 1 - -
TOTAL FIREHOUSE BOND FUND 8 10 - 1 - -
FUND 41 COMMUNITY FACILITIES DISTRICT 2006-1
041-0510-5101 Property Tax 523,437 532,731 532,731 532,731 532,731 - 041-0510-5199 Administration Charges by Solano County (1,746) (2,081) (2,081) (2,081) (2,081) - 041-0560-5601 Interest Income 290 391 190 45 190 -
TOTAL COMMUNITY FACILITIES DISTRICT 2006-1 521,981 531,041 530,840 530,695 530,840 - FUND 42 RIVERVIEW POINT ASSESSMENT DISTRICT

Page 39 of 64 ends

REVENUE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

REVENUES
042-0590-5990 Transfer In - 46,709 - - - -
042-0560-5601 Interest Income 153 13 - - - -
TOTAL RIVERVIEW POINT ASSESSMENT DISTRICT 153 46,721 - - - - FUND 43 RIVERVIEW POINT BOND RESERVE
043-0560-5601 Interest Income 49 35 - - - -
TOTAL RIVERVIEW POINT BOND RESERVE FUND 49 35 - - - -
FUND 45 SUMMERSET IMPROVEMENT
045-0560-5601 Interest Income 5 - - - - -
TOTAL SUMMERSET IMPROVEMENT FUND 5 - - - - -
FUND 46 SUMMERSET ASSESSMENT DISTRICT
046-0560-5601 Interest Income 1 - - - - -
TOTAL SUMMERSET ASSESSMENT DISTRICT 1 - - - - -
FUND 49 COMMUNITY FACILITIES DISTRICT 2004-1
049-0510-5101 Property Tax 300,127 305,219 305,219 305,219 305,219 - 049-0510-5199 Administration Charges by Solano County (920) (1,096) (1,096) (1,096) (1,096) - 049-0560-5601 Interest Income 145 199 90 25 90 -
TOTAL COMMUNITY FACILITIES DISTRICT 2004-1 299,353 304,321 304,213 304,148 304,213 - FUND 50 STORM DRAIN
050-0560-5601 Interest Income 93 50 92 3 - (92)
050-0590-5990 Transfer In - - 123,075 123,075 - (123,075) 050-0580-5816 Utility Service Fee 30,375 31,099 31,000 31,000 31,000 - TOTAL STORM DRAIN FUND 30,467 31,149 154,167 154,078 31,000 (123,167) FUND 51 CAPITAL GRANTS AND PROJECTS FUND
051-0570-5753 Grant Revenue 40,000 - - - - -
051-0570-5753 Grant Revenue - 50,000 - - - -
051-0570-5753 Grant Revenue - American Rescure Plan Act 39,000 170,040 - - - - 051-0570-5753 Grant Revenue 115,943 - - - - -
051-0570-5753 Grant Revenue 21,626 180,292 763,067 234,800 541,040 (222,027) 051-0570-5753 Grant Revenue - - - 177,952 - -
051-0570-5753 Grant Revenue - - 100,000 - 100,000 -
051-0590-5990
Transfer In - 4th and Bruning Intersection
Imrpovement R2135 Project 17,177 139,878 - - - -
051-0590-5990
Transfer In - ADA Sidewalk Repair and
Replacement 2,854 - - - - -
051-0590-5990
Transfer In - City Hall ADA Remodel - Council
Chambers/CD Office 65,579 - 150,000 - 150,000 -
051-0590-5990
Transfer In - Sidewalk Extension River Road
to Front Street - - - - 74,447 74,447
051-0590-5990
Transfer In - New Accounting System
Software - - 400,000 - 400,000 -
051-0590-5990 Transfer In - HSIP Pedestrian Crossing - - 59,000 59,000 - (59,000) 051-0590-5990
Transfer In - LGI Dog and Neighborhood Park
Improvement 501,777 - - - - -
051-0590-5990 Transfer In - LGI 18 Acre New Park Phase I - - 96,799 - 96,799 - 051-0590-5990 Transfer In - New Modular Fire Station - 6,709 1,693,291 - - (1,693,291) 051-0590-5990 Transfer In - Promenade Park Shade 43,898 - - - - - TOTAL CAPITAL GRANTS/PROJECTS FUND 847,853 546,919 3,262,157 471,752 1,362,286 (1,899,871) FUND 53 ROADWAY IMPACT
053-0540-5409 Roadway Impact Fees 157,716 51,179 - - - - 053-0590-5990 Transfer In 379,000 - - - - -
053-0560-5601 Interest Income 886 4,858 8,600 10,000 5,000 (3,600) TOTAL ROADWAY IMPACT FUND 537,603 56,037 8,600 10,000 5,000 (3,600)

Page 40 of 64 ends

REVENUE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

REVENUES
FUND 54 PARKS AND RECREATION
054-0540-5322 Development Fee 375,527 157,145 254,648 334,112 356,384 101,736 054-0560-5601 Interest Income 2,745 14,165 30,500 30,500 15,000 (15,500) 054-0590-5990 Transfer In - - 5,170 5,170 5,170 -
TOTAL PARKS AND RECREATION FUND 378,272 171,310 290,318 369,782 376,554 86,236 FUND 55 MAIN & OPERATION SVC DISTRICT - LIBERTY
055-0510-5101 Property Tax 631,050 662,577 695,706 695,706 730,491 34,785 055-0510-5199 Administration Charges by Solano County (6,310) (6,626) (6,957) (6,957) (7,305) (348) 055-0560-5601 Interest Income 2,487 9,450 18,000 18,000 15,000 (3,000) 055-0590-5990 Transfer In 2,085 - - - - -
TOTAL MAIN & OPERATION SVC DISTRICT - LIBERTY 629,312 665,401 706,749 706,749 738,186 31,437 FUND 56 MUNICIPAL IMPROVEMENT
056-0540-5304 Municipal Improvement Fee 910,181 302,485 313,417 345,216 389,980 76,563 056-0560-5601 Interest Income 21,598 106,956 180,000 180,000 310,000 130,000 056-0590-5990 Transfer In - - 117,175 117,175 117,175 - TOTAL MUNICIPAL IMPROVEMENT FUND 931,780 409,442 610,593 642,391 817,155 206,563 FUND 60 HAZARDOUS WASTE
060-0560-5601 Interest Income 1,250 6,622 11,000 11,000 9,000 (2,000) 060-0570-5753 Grant Revenue 5,000 55,000 5,000 5,000 5,000 - 060-0580-5801 HHW Collection Fee 111,860 114,794 116,379 116,379 118,000 1,621 TOTAL HAZARDOUS WASTE FUND 118,110 176,416 132,379 132,379 132,000 (379) FUND 65 LANDFILL CLOSURE
065-0540-5316 Franchise Fees - RV Sanitation 438,119 446,297 480,000 479,507 480,000 - 065-0560-5601 Interest Income 4,720 27,998 65,000 65,000 60,000 (5,000) 065-0570-5753 Grant Revenue 20,991 - - - - -
TOTAL LANDFILL CLOSURE FUND 463,831 474,295 545,000 544,507 540,000 (5,000) FUND 75 BUSINESS PARK
075-0560-5601 Interest Income 1,384 4,946 1,500 12,000 10,000 8,500 075-0560-5303 Land Sales - - 193,209 193,209 - (193,209) 075-0560-5615 Rent - Miscellaneous 20,544 20,544 22,244 14,736 2,900 (19,344) 075-0590-5917 Developer Reimbursement (10,465) - - - - - 075-0590-5920 Miscellaneous Revenue - - - 612 - -
075-0590-5990 Transfer In 329 - - - - -
TOTAL BUSINESS PARK FUND 11,792 25,490 216,953 220,557 12,900 (204,053) FUND 76 ARMY BASE
076-0560-5601 Interest Income 23 73 10 10 10 -
076-0560-5603 Rent - Real Property 6,800 9,156 4,800 4,800 4,800 - 076-0590-5920 Reimbursement - Dept of Water Resources 100,139 23,430 8,516 8,516 - (8,516) TOTAL ARMY BASE FUND 106,962 32,659 13,326 13,326 4,810 (8,516) FUND 80 WATER SYSTEM
080-0550-5501 Forfeitures/Penalties 44,155 50,115 30,000 38,000 30,000 - 080-0560-5601 Interest Income 14,118 80,941 80,000 80,000 30,000 (50,000) 080-0560-5303 Asset Sales 460 - - - - -
080-0570-5753 Grant Revenues - 12,053 - 23,000 145,829 145,829 080-0580-5808 Utility Service Fees 3,147,712 3,167,177 3,189,580 3,189,580 3,208,717 19,137 080-0580-5810 Interim Water Fees - Construction 29,696 - - - - - 080-0580-5814 Water Reconnect Fee 59,311 9,236 1,275 2,500 2,500 1,225 080-0590-5920 Miscellaneous Revenue (121,852) - - 971 - - 080-0590-5990 Transfer In 9,684 2,848,318 - - - -
080-0590-5990 Transfer In - - 20,680 20,680 20,680 -
TOTAL WATER SYSTEM FUND 3,183,283 6,167,839 3,321,535 3,354,731 3,437,726 116,191

Page 41 of 64 ends

REVENUE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

REVENUES
FUND 81 WATER CONSTRUCTION
081-0590-5990 Transfer In 1,764,243 1,431,970 401,360 50,000 351,360 (50,000) TOTAL WATER CONSTRUCTION FUND 1,764,243 1,431,970 401,360 50,000 351,360 (50,000) FUND 84 AIRPORT
084-0550-5501 Forfeitures/Penalties 633 1,238 652 863 652 0 084-0560-5601 Interest Income 718 3,744 4,617 6,113 3,000 (1,617) 084-0560-5603 Rent - Real Property 10,371 9,508 35,559 35,559 38,915 3,356 084-0560-5608 Rent - Airport Hangars 184,749 181,254 183,530 183,530 183,530 - 084-0560-5610 Rent - Airport Tie-Downs 1,686 1,774 1,300 1,461 1,536 236 084-0570-5753 Grant Revenues 784,333 156,335 468,000 - 468,000 - 084-0570-5755 Grant Revenues - State Match 10,000 10,000 10,000 10,000 33,400 23,400 084-0580-5907 Sales - Airport Fuel 222,791 265,155 160,000 160,000 235,000 75,000 084-0580-5908 Cost of Sales - Fuel (189,818) (237,845) (139,200) (139,200) (210,000) (70,800) 084-0590-5990 Transfer In 542 - - - - -
084-0590-5930 Donation - 2,000 - - - -
084-0590-5920 Miscellaneous Revenue - 26,695 - 50 - -
TOTAL AIRPORT FUND 1,026,005 419,859 724,457 258,375 754,033 29,576 FUND 85 BEACH DRIVE - SEWER SYSTEM
085-0550-5501 Forfeitures/Penalties 27,531 31,277 24,000 24,000 24,000 - 085-0560-5601 Interest Income 10,493 57,875 62,000 82,972 80,000 18,000 085-0580-5803 Utility Service Fees - Residential 2,424,503 2,419,998 2,420,000 2,420,000 2,420,000 - 085-0580-5804 Utility Service Fees - Commercial 499,262 438,168 450,000 450,000 450,000 - 085-0580-5806 Sewer Connection Fees 7,578 8,694 - - - - 085-0590-5920 Miscellaneous Revenue 1,746 - - 752 - -
085-0590-5990 Transfer In 5,942 895,002 - - - -
TOTAL BEACH DRIVE SEWER SYSTEM FUND 2,977,055 3,851,014 2,956,000 2,977,724 2,974,000 18,000 FUND 86 NW - SEWER SYSTEM
086-0550-5501 Forfeitures/Penalties 16,487 18,793 15,000 15,000 15,000 - 086-0560-5601 Interest Income 6,531 19,485 18,000 22,000 15,000 (3,000) 086-0580-5803 Utility Service Fees - Residential 2,086,093 2,175,243 2,100,000 2,227,000 2,249,270 149,270 086-0580-5804 Utility Service Fees - Commercial 54,686 62,159 57,000 23,000 23,000 (34,000) 086-0590-5990 Transfer In 16,502 - 12,000 12,000 12,000 - 086-0590-5990 Transfer In - 253,396 - - - -
086-0590-5920 Misc Revenue 1,746 - - 752 - -
TOTAL NW SEWER SYSTEM FUND 2,182,045 2,529,076 2,202,000 2,299,752 2,314,270 112,270 FUND 87 NW SEWER - CAPITAL OUTLAY
087-0590-5990 Transfer In 199,578 158,345 - - - -
TOTAL NW SEWER - CAPITAL OUTLAY 199,578 158,345 - - - - FUND 88 BEACH SEWER - CAPITAL OUTLAY
088-0590-5990 Transfer In 833,572 378,292 3,262,712 100,000 3,162,712 (100,000) TOTAL BEACH SEWER - CAPITAL OUTLAY 833,572 378,292 3,262,712 100,000 3,162,712 (100,000) FUND 91 STREET PROJECTS
091-0570-5753 Grant Revenue - 36,080 - - - -
TOTAL STREET PROJECTS - 36,080 - 0 - -
FUND 95 LIBERTY COMMUNITY FACILITES DISTRICT
095-0560-5601 Interest Income 565 24,207 150 50 50 (100) 095-0510-5101 Property Tax 809,896 798,221 823,485 823,485 823,485 - 095-0510-5199 Administration Charges by Solano County (1,492) (1,778) (4,149) (2,075) (2,075) 2,075 TOTAL LIBERTY COMMUNITY FACILITIES DISTRICT 808,970 820,650 819,486 821,461 821,461 1,975 TOTAL REVENUES 29,844,904 32,101,840 32,760,907 26,600,287 31,219,353 (1,541,554)

Page 42 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change
FUND 002 MEASURE O
002-0100-0200-7001 Salaries & Wages 686,690 661,569 677,048 677,048 690,909 13,861 002-0100-0200-7005 Overtime 229,184 148,514 168,124 168,124 166,875 (1,249) 002-0100-0200-7103 Dental Insurance 13,732 12,598 15,944 15,944 13,919 (2,026) 002-0100-0200-7105 Health Insurance 115,508 98,621 119,593 119,593 103,239 (16,354) 002-0100-0200-7108 Life Insurance 1,684 1,684 1,541 1,541 1,512 (29) 002-0100-0200-7109 Employee Assistance Program 178 181 194 194 182 (12) 002-0100-0200-7110 Vision Insurance 1,351 1,332 1,418 1,418 1,392 (27) 002-0100-0200-7117 PERS Retirement 273,890 279,603 271,411 271,411 285,050 13,638 002-0100-0200-7119 Social Security/FICA 63,042 57,083 62,796 62,796 59,959 (2,837) 002-0100-0200-7124 Workers Comp. Insurance 34,908 35,097 37,785 37,785 31,043 (6,742) 002-0100-0200-7126 Uniform Allowance 16,596 11,062 12,146 12,146 11,922 (224) TOTAL 002 MEASURE O 1,436,763 1,307,345 1,368,000 1,368,000 1,366,000 (2,000) FUND 004 PUBLIC ART FUND
004-0100-0004-7283 Public Art Work Acquire/ Maintenance - - 17,000 18,640 15,000 (2,000) TOTAL 004 PUBLIC ART FUND - - 17,000 18,640 15,000 (2,000) FUND 10 GENERAL FUND

ADMINISTRATION

CITY COUNCIL
010-0100-0100-7001 Salaries & Wages 31,177 32,211 32,100 32,100 32,100 - 010-0100-0100-7109 Employee Assistance Program 10 2 8 8 8 0 010-0100-0100-7119 Social Security/FICA 2,753 2,832 2,823 2,823 2,823 - 010-0100-0100-7124 Workers Comp Insurance 1,688 1,543 1,646 1,646 1,442 (203) 010-0100-0100-7128 Car Allowance 4,800 4,800 4,800 4,800 4,800 - 010-0100-0100-7213 Legal Fees 25,971 40,517 26,000 32,000 34,200 8,200 010-0100-0100-7226 Printing 162 70 600 600 600 -
010-0100-0100-7235 Conferences & Meetings 1,068 6,240 3,100 3,100 3,100 - 010-0100-0100-7272 Equipment Rental 179 181 200 200 200 - 010-0100-0100-7277 Fuel & Mileage - 802 1,000 1,000 1,000 - 010-0100-0100-7307 Liability Insurance 1,531 1,816 2,284 2,284 2,584 300 010-0100-0100-7359 Meals - 433 2,000 2,000 2,000 -
010-0100-0100-7365 Membership Dues 23,422 24,165 23,422 25,043 25,500 2,078 010-0100-0100-7367 Misc Services & Supplies 836 432 700 700 700 - 010-0100-0100-7426 Publications & Subscriptions 220 585 600 600 600 - TOTAL CITY COUNCIL 93,817 116,630 101,283 108,904 111,658 10,374

CITY MANAGER
010-0100-0105-7001 Salaries & Wages 114,417 143,219 130,738 130,738 132,797 2,059 010-0100-0105-7005 Overtime 4,802 503 - - - -
010-0100-0105-7103 Dental Insurance 2,158 2,338 2,276 2,276 2,276 (0) 010-0100-0105-7105 Health Insurance 9,771 21,255 24,433 24,433 27,977 3,544 010-0100-0105-7108 Life Insurance 209 223 220 220 220 0 010-0100-0105-7109 Employee Assistance Program 16 21 34 34 35 1 010-0100-0105-7110 Vision Insurance 212 207 202 202 202 (0) 010-0100-0105-7117 PERS Retirement 17,845 25,016 32,770 32,770 46,752 13,982 010-0100-0105-7119 Social Security/FICA 7,848 9,045 8,578 8,578 8,828 250 010-0100-0105-7124 Workers Comp Insurance 5,984 4,894 6,702 6,702 5,967 (736) 010-0100-0105-7128 Car Allowance 4,800 5,200 4,800 4,800 4,800 - 010-0100-0105-7213 Legal Fees 10,530 54,425 32,000 32,000 32,000 - 010-0100-0105-7235 Conferences/ meetings 3,742 1,043 5,000 5,000 4,750 (250) 010-0100-0105-7245 Contractual services - - 42,500 42,500 12,500 (30,000) 010-0100-0105-7272 Equipment Rental 358 352 400 400 400 - 010-0100-0105-7277 Fuel & Mileage 279 - 250 250 250 -
010-0100-0105-7307 Liability Insurance 2,969 3,521 4,429 4,429 5,010 581 010-0100-0105-7359 Meals 1,298 1,921 2,000 2,000 2,000 - 010-0100-0105-7365 Membership Dues 5,203 4,773 5,150 5,150 5,974 824 010-0100-0105-7372 Office Supplies & Materials 271 284 500 500 500 - 010-0100-0105-7426 Publications & Subscriptions 195 170 350 350 400 50 010-0100-0105-7432 Telephone 2,145 2,382 1,758 1,758 1,811 53

EXPENDITURES

Page 43 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
TOTAL CITY MANAGER 195,052 280,793 305,091 305,091 295,450 (9,642)

CITY ADMINISTRATION
010-0100-0107-7124 Workers Comp Insurance 9,069 (13,354) - - - - 010-0100-0107-7125 State Unemployment Insurance 3,622 5,000 5,000 5,000 5,000 - 010-0100-0107-7202 Retiree Health (OPEB) 34,698 24,350 24,669 24,669 36,208 11,539 010-0100-0107-7204 Health Administrative Fee 1,600 2,364 2,200 2,200 2,400 200 010-0100-0107-7211 Legal Fees - Potential Litigation 32,876 - 30,000 30,000 30,000 - 010-0100-0107-7213 Legal Fees 52,837 46,781 40,000 40,000 45,000 5,000 010-0100-0107-7245 Contractual services 6,602 82,052 95,868 44,368 54,500 (41,368) 010-0100-0107-7254 Debt Service - Principal 90,464 93,851 97,330 97,330 100,933 3,603 010-0100-0107-7255 Debt Service - Interest 30,086 28,395 26,641 26,641 24,801 (1,840) 010-0100-0107-7272 Equipment Rental (14,327) (17,365) - - - - 010-0100-0107-7307 Liability Insurance (119,268) (22,918) - - - - 010-0100-0107-7325 ROPS CLOSEOUT DISTRIBUTION - 172,181 - - - - 010-0100-0107-7330 Janitorial Supplies 1,287 1,965 4,000 4,000 3,000 (1,000) 010-0100-0107-7367 Misc Services & Supplies 2,067 1,155 1,500 1,500 2,000 500 010-0100-0107-7372 Office Supplies & Materials 4,448 1,697 10,650 10,650 11,000 350 010-0100-0107-7378 RECYCLED-OFFICE SUPPLIES - 273 - - 500 500 010-0100-0107-7384 Personnel Hiring Costs 4,644 5,745 7,100 7,100 5,800 (1,300) 010-0100-0107-7397 Postage 10,719 12,343 8,400 8,400 8,400 - 010-0100-0107-7432 Telephone 7,793 4,823 8,600 8,600 5,000 (3,600) 010-0100-0107-7900 Miscellaneous Expense - 2,485 - - - - TOTAL CITY ADMINISTRATION 159,218 431,823 361,957 310,457 334,542 (27,415)

CITY CLERK
010-0100-0115-7001 Salaries & Wages 109,968 44,885 44,052 44,052 44,089 38 010-0100-0115-7002 Part-Time - Salaries & Wages 30,139 26,730 58,266 58,266 60,768 2,503 010-0100-0115-7005 Overtime 207 161 100 100 - (100)
010-0100-0115-7103 Dental Insurance 752 682 821 821 821 0 010-0100-0115-7105 Health Insurance - 8,329 9,025 9,025 10,089 1,064 010-0100-0115-7108 Life Insurance 86 66 79 79 79 0
010-0100-0115-7109 Employee Assistance Program 8 17 28 28 28 0 010-0100-0115-7110 Vision Insurance 79 61 73 73 73 0
010-0100-0115-7117 PERS Retirement 15,893 14,810 15,668 15,668 15,522 (146) 010-0100-0115-7119 Social Security/FICA 7,673 5,012 7,702 7,702 7,700 (2) 010-0100-0115-7124 Workers Comp Insurance 6,099 5,198 5,371 5,371 4,711 (660) 010-0100-0115-7213 Legal Fees 13,228 25,860 15,000 15,000 15,000 - 010-0100-0115-7235 Conferences and Meetings 2,164 (233) 7,700 7,700 7,700 - 010-0100-0115-7245 Contractual Services 14,925 12,470 18,489 18,489 19,076 587 010-0100-0115-7270 Election Expenses 1,506 20,635 5,000 5,000 58,245 53,245 010-0100-0115-7272 Equipment Rental 333 328 550 550 550 - 010-0100-0115-7277 Fuel and Mileage 443 441 500 500 500 - 010-0100-0115-7307 Liability Insurance 2,765 3,280 4,125 4,125 4,666 541 010-0100-0115-7340 Legal Notices/Publications 7,205 6,547 4,500 4,500 4,500 - 010-0100-0115-7365 Membership Dues 755 600 700 700 700 - 010-0100-0115-7372 Office Supplies & Materials 1,105 70 2,000 2,000 2,000 - 010-0100-0115-7432 Telephone 1,653 1,990 1,100 1,100 1,100 - 010-0100-0115-7426 Publications & Subscriptions 495 516 600 600 600 - TOTAL CITY CLERK 217,481 178,453 201,449 201,449 258,517 57,068

FINANCE DEPARTMENT
010-0100-0135-7001 Salaries & Wages 53,261 60,775 52,980 52,980 56,298 3,318 010-0100-0135-7005 Overtime 610 408 1,195 1,195 1,489 294 010-0100-0135-7103 Dental Insurance 1,101 1,279 1,279 1,279 1,058 (222) 010-0100-0135-7105 Health Insurance 10,178 11,410 12,364 12,364 10,699 (1,665) 010-0100-0135-7108 Life Insurance 140 150 154 154 151 (3) 010-0100-0135-7109 Employee Assistance Program 16 17 17 17 15 (2) 010-0100-0135-7110 Vision Insurance 135 142 142 142 139 (3) 010-0100-0135-7117 PERS Retirement 8,820 9,577 9,891 9,891 9,562 (329) 010-0100-0135-7119 Social Security/FICA 3,847 4,237 4,461 4,461 4,022 (438)

Page 44 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
010-0100-0135-7124 Workers Comp Insurance 3,140 2,867 3,229 3,229 2,530 (699) 010-0100-0135-7201 Accounting & Auditing 19,857 21,497 21,779 21,779 19,949 (1,830) 010-0100-0135-7213 Legal Fees - 340 1,000 1,000 1,000 - 010-0100-0135-7226 Printing 90 392 - - -
010-0100-0135-7235 Conferences and Meetings 315 899 3,600 3,600 3,600 - 010-0100-0135-7245 Contractual Services 18,785 15,851 19,000 19,000 19,000 - 010-0100-0135-7272 Equipment Rental 566 1,308 600 600 1,700 1,100 010-0100-0135-7277 Fuel and Mileage - 343 900 900 460 (440) 010-0100-0135-7307 Liability Insurance 4,697 5,571 7,007 7,007 7,926 919 010-0100-0135-7323 Finance Charge - Collection - - 200 200 200 - 010-0100-0135-7359 Meals - - 300 300 300 -
010-0100-0135-7365 Membership Dues 1,185 910 560 560 560 - 010-0100-0135-7367 Misc. Services & Supplies 328 312 125 125 125 - 010-0100-0135-7372 Office Supplies & Materials 2,029 595 500 500 500 - 010-0100-0135-7395 Training 2,495 1,987 3,800 3,800 3,800 - TOTAL FINANCE DEPARTMENT 131,596 140,868 145,083 145,083 145,083 0

INFORMATION TECHNOLOGY
010-0100-0136-7001 Salaries & Wages 44,827 44,005 37,981 37,981 38,295 313 010-0100-0136-7005 Overtime 1,029 108 - - - -
010-0100-0136-7103 Dental Insurance 708 772 686 686 686 (0) 010-0100-0136-7105 Health Insurance 3,176 7,699 7,118 7,118 8,015 897 010-0100-0136-7108 Life Insurance 76 74 66 66 66 0
010-0100-0136-7109 Employee Assistance Program 8 11 10 10 10 0 010-0100-0136-7110 Vision Insurance 71 69 61 61 61 (0)
010-0100-0136-7117 PERS Retirement 8,672 9,932 9,831 9,831 11,085 1,254 010-0100-0136-7119 Social Security/FICA 3,185 2,925 2,592 2,592 2,618 26 010-0100-0136-7124 Workers Comp Insurance 2,038 1,786 1,947 1,947 1,721 (227) 010-0100-0136-7205 Advertising 115 - - - -
010-0100-0136-7245 Contractual Services 73,787 65,734 68,199 68,199 72,208 4,009 010-0100-0136-7380 Computer Hardware 14,609 8,351 12,500 12,500 14,000 1,500 010-0100-0136-7381 Computer Software 30,350 30,026 30,530 30,530 27,088 (3,442) TOTAL INFORMATION TECHNOLOGY 182,652 171,493 171,522 171,522 175,853 4,331

TRANSFERS OUT
010-0100-5990-9000 Transfer Out - - 8,000 8,000 8,000 - 010-0100-5990-9002 Contribution - PARS Section 115 Trust - 50,000 - - - - 010-0100-5990-9000 Transfer Out - 143,762 - - - -
TOTAL TRANSFERS OUT - 193,762 8,000 8,000 8,000 -

COMMUNITY DEVELOPMENT

BUILDING DEPARTMENT
010-0200-0130-7001 Salaries & Wages 65,340 60,189 99,400 99,400 107,397 7,996 010-0200-0130-7005 Overtime 588 14 3,371 3,371 3,503 132 010-0200-0130-7103 Dental Insurance 2,150 1,493 2,262 2,262 3,013 752 010-0200-0130-7105 Health Insurance 19,028 15,273 20,827 20,827 28,494 7,666 010-0200-0130-7108 Life Insurance 279 222 285 285 291 6 010-0200-0130-7109 Employee Assistance Program 32 33 26 26 28 2 010-0200-0130-7110 Vision Insurance 284 197 263 263 268 5 010-0200-0130-7117 PERS Retirement 10,428 5,538 7,192 7,192 8,388 1,196 010-0200-0130-7119 Social Security/FICA 4,710 4,061 7,177 7,177 7,687 509 010-0200-0130-7124 Workers Comp Insurance 5,546 5,063 5,096 5,096 4,825 (270) 010-0200-0130-7126 Boot/Uniform/Equipment Allowance - - 500 500 500 - 010-0200-0130-7213 Legal Fees 49 4,766 2,000 2,000 2,000 - 010-0200-0130-7220 SOFTWARE MAINTENANCE FEES - - 4,500 4,500 4,500 - 010-0200-0130-7235 Conferences & Meetings - - 1,000 1,000 1,000 - 010-0200-0130-7245 Contractual Services 67,402 25,284 75,500 75,500 75,500 - 010-0200-0130-7272 Equipment Rental 438 431 600 600 600 - 010-0200-0130-7277 Fuel & Mileage 553 1,037 2,000 2,000 2,000 - 010-0200-0130-7307 Liability Insurance 3,637 4,314 5,426 5,426 6,138 712 010-0200-0130-7335 Laundry Service - - 1,000 1,000 1,000 -

Page 45 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
010-0200-0130-7365 Membership Dues - - 200 200 206 6
010-0200-0130-7367 Misc Services & Supplies 173 715 17,500 17,500 18,025 525 010-0200-0130-7356 M&R Vehicles 2,464 484 3,000 3,000 3,090 90 010-0200-0130-7372 Office Supplies & Materials 795 82 450 450 464 14 010-0200-0130-7397 Postage - - 100 100 100 -
010-0200-0130-7426 Publications & Subscriptions - 1,649 1,200 1,200 1,236 36 010-0200-0130-7432 Telephone 1,145 1,071 1,200 1,200 1,236 36 TOTAL BUILDING DEPARTMENT 185,044 131,916 262,075 262,075 281,489 19,414

PLANNING
010-0200-0170-7001 Salaries & Wages 35,221 17,981 30,747 30,747 37,742 6,995 010-0200-0170-7005 Overtime 588 14 930 930 1,026 96
010-0200-0170-7103 Dental Insurance 354 298 302 302 1,053 752 010-0200-0170-7105 Health Insurance 4,593 3,921 4,248 4,248 9,961 5,713 010-0200-0170-7108 Life Insurance 90 96 96 96 102 6
010-0200-0170-7109 Employee Assistance Program 25 25 8 8 10 2 010-0200-0170-7110 Vision Insurance 110 95 88 88 94 5
010-0200-0170-7117 PERS Retirement 8,013 2,519 1,919 1,919 2,630 711 010-0200-0170-7119 Social Security/FICA 2,594 1,216 2,256 2,256 2,708 452 010-0200-0170-7124 Workers Comp Insurance 4,775 4,707 1,576 1,576 1,696 120 010-0200-0170-7213 Legal Fees 39,545 30,240 15,000 15,000 15,450 450 010-0200-0170-7220 SOFTWARE MAINTENANCE FEES - - 4,500 4,500 4,500 - 010-0200-0170-7245 Contractual Services 307,049 276,130 281,950 281,950 254,395 (27,555) 010-0200-0170-7272 Equipment Rental 549 540 600 600 600 - 010-0200-0170-7277 Fuel & Mileage - - 800 800 800 -
010-0200-0170-7283 Public Art Work Acquire/ Maintenance 4,935 3,305 - - - - 010-0200-0170-7307 Liability Insurance 4,608 5,464 6,857 6,857 7,341 484 010-0200-0170-7340 Legal Notices/Publications 5,243 3,033 6,500 6,500 6,500 - 010-0200-0170-7359 Meals - 120 200 200 200 -
010-0200-0170-7367 Misc Services & Supplies 2,581 2,244 5,100 5,100 5,100 - 010-0200-0170-7372 Office Supplies & Materials 514 715 10,750 10,750 10,750 - 010-0200-0170-7395 Training - - 1,800 1,800 3,000 1,200 010-0200-0170-7397 Postage - - 200 200 200 -
010-0200-0170-7426 Publications & Subscriptions - - 100 100 100 - 010-0200-0170-7432 Telephone 40 32 200 200 200 -
TOTAL PLANNING 421,426 352,694 376,727 376,727 366,159 (10,569)

CODE ENFORCEMENT
010-0200-0240-7001 Salaries & Wages 22,143 17,708 31,902 31,902 34,136 2,235 010-0200-0240-7005 Overtime 221 5 959 959 981 22
010-0200-0240-7103 Dental Insurance 589 418 598 598 857 259 010-0200-0240-7105 Health Insurance 5,388 4,368 5,699 5,699 8,108 2,409 010-0200-0240-7108 Life Insurance 82 68 83 83 83 (0)
010-0200-0240-7109 Employee Assistance Program 11 12 8 8 9 1 010-0200-0240-7110 Vision Insurance 86 62 76 76 76 0
010-0200-0240-7117 PERS Retirement 3,737 1,849 1,937 1,937 2,269 332 010-0200-0240-7119 Social Security/FICA 1,608 1,196 2,324 2,324 2,462 139 010-0200-0240-7124 Workers Comp Insurance 2,174 2,028 1,635 1,635 1,534 (102) 010-0200-0240-7213 Legal Fees 17,641 14,825 15,000 15,000 15,450 450 010-0200-0240-7245 Contractual Services 2,503 2,798 23,215 23,215 23,300 85 010-0200-0240-7272 Equipment Rental 142 140 170 170 175 5 010-0200-0240-7307 Liability Insurance 1,179 1,398 1,758 1,758 1,990 231 TOTAL CODE ENFORCEMENT 57,502 46,875 85,365 85,365 91,431 6,066

ECONOMIC DEVELOPMENT
010-0200-0765-7001 Salaries & Wages 6,493 6,703 10,979 10,979 10,984 6 010-0200-0765-7103 Dental Insurance 56 67 49 49 49 (0)
010-0200-0765-7105 Health Insurance 219 506 487 487 602 115 010-0200-0765-7108 Life Insurance 5 9 5 5 5 (0)
010-0200-0765-7109 Employee Assistance Program 4 4 3 3 3 0 010-0200-0765-7110 Vision Insurance 5 60 4 4 4 (0)

Page 46 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
010-0200-0765-7117 PERS Retirement 493 700 330 330 1,514 1,184 010-0200-0765-7119 Social Security/FICA 431 391 768 768 779 11 010-0200-0765-7124 Workers Comp Insurance 1,307 1,344 563 563 494 (69) 010-0200-0765-7272 Equipment Rental 83 82 100 100 100 - 010-0200-0765-7307 Liability Insurance 691 820 1,032 1,032 1,167 135 TOTAL ECONOMIC DEVELOPMENT 9,789 10,686 14,319 14,319 15,701 1,382

PUBLIC WORKS

CITY HALL BLDG/GROUNDS
010-0300-0125-7001 Salaries & Wages 990 1,107 1,105 1,105 1,077 (28) 010-0300-0125-7005 Overtime 208 278 105 105 112 7
010-0300-0125-7103 Dental Insurance 18 19 19 19 28 9
010-0300-0125-7105 Health Insurance 231 231 241 241 290 49 010-0300-0125-7108 Life Insurance 4 4 4 4 4 0
010-0300-0125-7109 Employee Assistance Program 0 0 0 0 0 (0) 010-0300-0125-7110 Vision Insurance 3 3 3 3 3 (0)
010-0300-0125-7117 PERS Retirement 256 181 188 188 78 (110) 010-0300-0125-7119 Social Security/FICA 94 97 86 86 83 (2) 010-0300-0125-7124 Workers Compensation 51 49 57 57 48 (8) 010-0300-0125-7126 Boot/Uniform/Equipment Allowance 396 1,700 1,325 1,325 1,325 - 010-0300-0125-7228 Chemicals & Gases - - 200 200 200 -
010-0300-0125-7245 Contractual Services 16,573 19,450 10,000 10,000 10,300 300 010-0300-0125-7298 Flood & Fire Insurance 8,371 11,522 15,776 15,776 18,609 2,833 010-0300-0125-7307 Liability Insurance 1,782 2,113 2,656 2,656 2,975 318 010-0300-0125-7330 Janitorial Supplies 452 566 900 900 927 27 010-0300-0125-7352 M & R Machinery & Equipment 2,170 1,446 2,750 2,750 2,800 50 010-0300-0125-7355 M & R Real Property 5,578 10,901 10,000 10,000 10,300 300 010-0300-0125-7356 M & R Real Vehicles 3,861 4,828 4,000 4,000 4,120 120 010-0300-0125-7367 Misc. Services & Supplies 3,812 3,458 5,000 5,000 5,150 150 010-0300-0125-7385 Permits & Licenses - - 400 400 400 - 010-0300-0125-7458 Utilities - PG&E 11,895 17,675 15,000 15,000 15,450 450 010-0300-0125-7459 Utilities - Water & Sewer (City Property) 8,688 9,625 9,500 9,500 9,800 300 TOTAL CITY HAL/BLDG/GROUNDS 65,432 85,255 79,315 79,315 84,079 4,765

SWIMMING POOL
010-0300-0155-7001 Salaries & Wages 4,589 5,541 6,777 6,777 7,076 299 010-0300-0155-7005 Overtime 356 (1,119) 250 250 518 268 010-0300-0155-7103 Dental Insurance 81 88 102 102 85 (17) 010-0300-0155-7105 Health Insurance 922 654 896 896 883 (13) 010-0300-0155-7108 Life Insurance 12 12 17 17 17 0
010-0300-0155-7109 Employee Assistance Program 2 2 2 2 2 0 010-0300-0155-7110 Vision Insurance 11 11 15 15 15 0
010-0300-0155-7117 PERS Retirement 1,247 1,501 1,909 1,909 1,698 (211) 010-0300-0155-7119 Social Security/FICA 420 419 498 498 540 42 010-0300-0155-7124 Workers Comp. Insurance 355 347 347 347 318 (29) 010-0300-0155-7228 Chemicals & Gases 15,767 15,161 25,000 25,000 25,750 750 010-0300-0155-7245 Contractual Services - - 45,000 45,000 15,000 (30,000) 010-0300-0155-7298 Flood & Fire Insurance 191 263 360 360 7,538 7,178 010-0300-0155-7307 Liability Insurance 1,535 1,820 2,289 2,289 2,567 279 010-0300-0155-7330 Janitorial Supplies 1,213 1,916 3,200 3,200 3,200 - 010-0300-0155-7337 Laboratory Testing 2,609 3,911 5,000 5,000 5,000 - 010-0300-0155-7352 M & R Machinery & Equipment 1,140 7,612 15,000 15,000 15,000 - 010-0300-0155-7355 M & R Real Property 8,815 12,394 20,000 20,000 20,000 - 010-0300-0155-7356 M & R Real Vehicles 1,357 216 1,500 1,500 1,500 - 010-0300-0155-7367 Misc. Services & Supplies 2,001 2,340 4,000 4,000 4,000 - 010-0300-0155-7385 Permits & Licenses 84 84 500 500 500 - 010-0300-0155-7409 Safety Equipment 157 - 1,500 1,500 1,500 - 010-0300-0155-7432 Telephone 679 764 600 600 800 200
010-0300-0155-7458 Utilities - PG&E 45,867 48,033 40,000 40,000 50,000 10,000 010-0300-0155-7459 Utilities-Water & Sewer City Property' - 1,471 - 1,900 1,900 1,900 TOTAL SWIMMING POOL 89,410 103,439 174,762 176,662 165,408 (9,354)

Page 47 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES

YOUTH CENTER
010-0300-0160-7001 Salaries & Wages 814 877 903 903 808 (95) 010-0300-0160-7005 Overtime 226 254 70 70 29 (41)
010-0300-0160-7103 Dental Insurance 22 24 25 25 7 (17)
010-0300-0160-7105 Health Insurance 282 272 275 275 116 (159) 010-0300-0160-7108 Life Insurance 2 2 2 2 2 (0)
010-0300-0160-7109 Employee Assistance Program 0 0 0 0 0 (0) 010-0300-0160-7110 Vision Insurance 2 2 2 2 2 (0)
010-0300-0160-7117 PERS Retirement 228 263 289 289 59 (230) 010-0300-0160-7119 Social Security/FICA 90 79 68 68 59 (9) 010-0300-0160-7124 Workers Comp. Insurance 42 40 46 46 36 (10) 010-0300-0160-7228 Chemicals & Gases - - 100 100 100 -
010-0300-0160-7245 Contractual Services 7,200 4,800 14,800 14,800 15,244 444 010-0300-0160-7298 Flood & Fire Insurance 3,226 4,441 6,080 6,080 5,243 (837) 010-0300-0160-7307 Liability Insurance 395 468 589 589 663 74 010-0300-0160-7330 Janitorial Supplies 1,849 - 1,500 1,500 1,545 45 010-0300-0160-7352 M&R Machinery & Equipment - - 500 500 500 - 010-0300-0160-7355 M & R Real Property 919 11,827 6,000 6,000 6,180 180 010-0300-0160-7367 Misc. Service & Supplies 240 112 1,000 1,000 1,030 30 010-0300-0160-7458 Utilities - PG&E 6,380 9,127 5,000 5,000 13,750 8,750 010-0300-0160-7459 Utilities - Water & Sewer (City Property) 444 470 432 432 600 168 TOTAL YOUTH CENTER 22,362 33,057 37,681 37,681 45,974 8,293

CORPORATION YARD
010-0300-0180-7001 Salaries & Wages 4,244 4,537 7,139 7,139 8,372 1,233 010-0300-0180-7005 Overtime 994 1,225 885 885 1,120 235 010-0300-0180-7103 Dental Insurance 109 103 119 119 205 86 010-0300-0180-7105 Health Insurance 591 558 1,104 1,104 1,339 235 010-0300-0180-7108 Life Insurance 16 16 25 25 25 (0)
010-0300-0180-7109 Employee Assistance Program 6 2 2 2 2 0 010-0300-0180-7110 Vision Insurance 14 15 23 23 23 0
010-0300-0180-7117 PERS Retirement 809 896 1,004 1,004 2,079 1,075 010-0300-0180-7119 Social Security/FICA 397 408 533 533 676 143 010-0300-0180-7124 Workers Comp. Insurance 212 205 366 366 376 10 010-0300-0180-7228 Chemicals & Gases 1,920 - 3,000 3,000 3,000 - 010-0300-0180-7245 Contractual Services 10,462 8,153 10,000 10,000 10,300 300 010-0300-0180-7272 Equipment Rental 1,715 2,349 3,000 3,000 3,000 - 010-0300-0180-7273 Equipment (Non-Capital, <$5,000) 2,385 4,313 7,500 7,500 7,500 - 010-0300-0180-7277 Fuel & Mileage 1,159 3,195 2,400 2,400 2,500 100 010-0300-0180-7298 Flood & Fire Insurance 1,717 2,363 3,236 3,236 7,367 4,132 010-0300-0180-7307 Liability Insurance 2,160 2,561 3,219 3,219 3,547 328 010-0300-0180-7330 Janitorial Supplies 2,786 1,693 4,000 4,000 4,000 - 010-0300-0180-7335 Laundry Service 11,622 12,478 12,000 12,000 15,000 3,000 010-0300-0180-7352 M & R Machinery & Equipment 3,093 1,539 3,000 3,000 3,100 100 010-0300-0180-7355 M&R Real Property 5,815 8,850 25,000 25,000 25,000 - 010-0300-0180-7356 M&R Vehicles 893 257 1,000 1,000 1,000 - 010-0300-0180-7367 Misc. Services & Supplies 4,704 4,414 6,000 6,000 6,200 200 010-0300-0180-7385 Permits & Licenses - 1,841 2,000 2,000 3,000 1,000 010-0300-0180-7409 Safety Equipment 3,135 5,091 6,000 6,000 6,180 180 010-0300-0180-7432 Telephone 9,362 5,835 10,000 10,000 10,000 - 010-0300-0180-7458 Utilities - PG&E 7,661 13,144 10,000 10,000 13,800 3,800 010-0300-0180-7459 Utilities - Water & Sewer (City Property) 8,741 5,646 7,200 7,200 7,757 557 010-0300-0180-7905 Capital Outlay - Mach & Equip 42,798 - - - - - TOTAL CORPORATION YARD 129,519 91,687 129,753 129,753 146,469 16,716

SENIOR CENTER
010-0300-0181-7001 Salaries & Wages 1,628 1,755 1,806 1,806 1,615 (191) 010-0300-0181-7005 Overtime 452 507 140 140 58 (82)
010-0300-0181-7103 Dental Insurance 45 49 49 49 14 (35) 010-0300-0181-7105 Health Insurance 564 543 549 549 232 (318)

Page 48 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
010-0300-0181-7108 Life Insurance 5 5 5 5 5 (0)
010-0300-0181-7109 Employee Assistance Program 1 1 0 0 0 (0) 010-0300-0181-7110 Vision Insurance 4 4 4 4 4 (0)
010-0300-0181-7117 PERS Retirement 457 525 578 578 118 (459) 010-0300-0181-7119 Social Security/FICA 179 158 136 136 118 (18) 010-0300-0181-7124 Workers Comp Insurance 84 79 93 93 73 (20) 010-0300-0181-7245 Contractual Services 10,104 6,600 10,000 10,000 13,000 3,000 010-0300-0181-7298 Flood & Fire Insurance 2,370 3,262 4,466 4,466 5,243 776 010-0300-0181-7307 Liability Insurance 573 679 855 855 960 106 010-0300-0181-7330 Janitorial Supplies - - 800 800 924 124 010-0300-0181-7355 M & R Real Property 7,627 3,353 4,000 4,000 4,120 120 010-0300-0181-7367 Misc Services & Supplies 379 25 1,000 1,000 1,000 - 010-0300-0181-7369 ALARM SERVICES - - - - -
010-0300-0181-7458 Utilities - PG&E 6,458 8,320 6,000 6,000 10,000 4,000 010-0300-0181-7459 Utilities - Water & Sewer (City Property) 2,304 2,059 3,000 3,000 3,384 384 TOTAL SENIOR CENTER 33,234 27,924 33,481 33,481 40,869 7,388 PARKS
010-0300-0185-7001 Salaries & Wages 18,480 20,231 25,078 25,078 26,644 1,566 010-0300-0185-7005 Overtime 3,590 4,247 1,520 1,520 2,973 1,453 010-0300-0185-7101 Clothing & Work Boots 518 - - - - -
010-0300-0185-7103 Dental Insurance 426 433 483 483 570 86 010-0300-0185-7105 Health Insurance 2,296 1,947 2,756 2,756 3,105 348 010-0300-0185-7108 Life Insurance 58 59 73 73 73 (0)
010-0300-0185-7109 Employee Assistance Program 10 8 7 7 7 0 010-0300-0185-7110 Vision Insurance 54 55 68 68 68 (0)
010-0300-0185-7117 PERS Retirement 4,670 4,748 5,592 5,592 6,248 656 010-0300-0185-7119 Social Security/FICA 1,701 1,738 1,900 1,900 2,121 221 010-0300-0185-7124 Workers Comp. Insurance 1,049 1,016 1,286 1,286 1,197 (89) 010-0300-0185-7213 Legal Fees 319 - - - - -
010-0300-0185-7228 Chemicals & Gases 1,225 299 3,000 3,000 3,000 - 010-0300-0185-7245 Contractual Services 7,168 17,615 20,000 20,000 20,000 - 010-0300-0185-7272 Equipment Rental 1,937 5,971 4,000 4,000 4,120 120 010-0300-0185-7273 Equipment (Non-Capital, <$5,000) 4,016 9,183 4,000 4,000 4,120 120 010-0300-0185-7277 Fuel & Mileage 7,465 3,768 6,000 6,000 6,180 180 010-0300-0185-7298 Flood & Fire Insurance 467 642 880 880 17,500 16,621 010-0300-0185-7307 Liability Insurance 3,414 4,049 5,084 5,084 5,552 467 010-0300-0185-7330 Janitorial Supplies 5,225 6,920 10,000 10,000 10,000 - 010-0300-0185-7352 M & R Machinery & Equipment 4,369 9,653 8,000 8,000 10,000 2,000 010-0300-0185-7355 M & R Real Property 33,560 70,757 50,000 50,000 50,000 - 010-0300-0185-7356 M & R Vehicles 1,381 429 2,500 2,500 2,575 75 010-0300-0185-7367 Misc. Services & Supplies 4,436 3,928 6,000 6,000 6,180 180 010-0300-0185-7373 Boat Launch Expenses 17,411 3,725 15,000 15,000 5,000 (10,000) 010-0300-0185-7385 Permits & Licenses 440 60 600 600 600 - 010-0300-0185-7409 Safety Equipment 1,966 118 2,500 2,500 2,500 - 010-0300-0185-7415 Signs 503 1,532 2,000 2,000 2,060 60 010-0300-0185-7458 Utilities - PG&E 10,249 5,489 7,500 7,500 12,500 5,000 010-0300-0185-7459 Utilities - Water & Sewer (City Property) 24,551 28,037 26,000 26,000 30,000 4,000 010-0300-0185-7905 Capital Outlay - Mach & Equip - 19,406 - - - TOTAL PARKS 162,954 226,061 211,826 211,826 234,892 23,066

STREETS
010-0300-0190-7001 Salaries & Wages 39,129 42,372 48,020 48,020 49,753 1,733 010-0300-0190-7005 Overtime 7,202 8,545 3,125 3,125 5,450 2,325 010-0300-0190-7103 Dental Insurance 908 918 972 972 1,093 121 010-0300-0190-7105 Health Insurance 5,045 4,548 5,528 5,528 6,293 765 010-0300-0190-7108 Life Insurance 122 124 137 137 137 0 010-0300-0190-7109 Employee Assistance Program 18 16 13 13 13 0 010-0300-0190-7110 Vision Insurance 113 117 126 126 126 0 010-0300-0190-7117 PERS Retirement 7,954 9,897 11,208 11,208 11,454 246 010-0300-0190-7119 Social Security/FICA 3,502 3,604 3,655 3,655 3,951 295

Page 49 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
010-0300-0190-7124 Workers Comp. Insurance 2,110 2,042 2,462 2,462 2,235 (226) 010-0300-0190-7213 Legal Fees 319 - - - - -
010-0300-0190-7228 Chemicals & Gases 3,031 534 4,000 4,000 4,000 - 010-0300-0190-7245 Contractual Services 28,924 41,944 40,000 40,000 41,300 1,300 010-0300-0190-7272 Equipment Rental 425 841 2,500 2,500 2,500 - 010-0300-0190-7277 Fuel & Mileage 1,004 1,077 3,600 3,600 3,600 - 010-0300-0190-7298 Flood & Fire Insurance - - - - 6,955 6,955 010-0300-0190-7307 Liability Insurance 2,358 2,796 3,512 3,512 3,855 343 010-0300-0190-7352 M & R Machinery & Equipment 6,900 6,908 7,600 7,600 12,000 4,400 010-0300-0190-7355 M & R Real Property 15,195 29,986 25,000 25,000 25,750 750 010-0300-0190-7356 M & R Vehicles 1,091 - 3,000 3,000 3,000 - 010-0300-0190-7367 Misc. Services & Supplies 1,035 864 1,500 1,500 1,500 - 010-0300-0190-7409 Safety Equipment 274 500 500 500 550 50 010-0300-0190-7415 Signs 9,301 15,982 13,500 13,500 14,000 500 TOTAL STREETS 135,961 173,612 179,958 179,958 199,515 19,557

PUBLIC WORKS ADMINISTRATION
010-0300-0300-7001 Salaries & Wages 8,029 9,485 15,144 15,144 15,619 476 010-0300-0300-7005 Overtime 5 - - - - -
010-0300-0300-7103 Dental Insurance 149 110 122 122 122 (0) 010-0300-0300-7105 Health Insurance 733 1,074 1,311 1,311 1,462 151 010-0300-0300-7108 Life Insurance 11 15 20 20 20 0
010-0300-0300-7109 Employee Assistance Program 2 2 4 4 4 0 010-0300-0300-7110 Vision Insurance 14 15 19 19 19 0
010-0300-0300-7117 PERS Retirement 1,744 3,342 2,237 2,237 2,342 105 010-0300-0300-7119 Social Security/FICA 540 662 1,091 1,091 1,124 32 010-0300-0300-7124 Workers Comp. Insurance 527 735 776 776 702 (75) 010-0300-0300-7235 Conferences and Meetings 68 760 700 700 6,700 6,000 010-0300-0300-7245 Contractual Services - 241 40,200 40,200 - (40,200) 010-0300-0300-7272 Equipment Rental 3,297 1,496 2,500 2,500 2,575 75 010-0300-0300-7277 Fuel & Mileage 62 106 500 500 500 -
010-0300-0300-7307 Liability Insurance 1,727 2,048 2,571 2,571 2,796 225 010-0300-0300-7367 Misc. Services & Supplies 1,198 788 1,300 1,300 1,300 - 010-0300-0300-7372 Office Supplies & Materials 50 - 300 300 300 - TOTAL PUBLIC WORKS ADMINISTRATION 18,155 20,880 68,795 68,795 35,585 (33,210)

LIBRARY
010-0300-1550-7001 Salaries & Wages 1,170 1,203 1,269 1,269 1,283 15 010-0300-1550-7005 Overtime 331 377 105 105 185 80
010-0300-1550-7103 Dental Insurance 34 37 37 37 37 (0)
010-0300-1550-7108 Life Insurance 4 4 4 4 4 0
010-0300-1550-7109 Employee Assistance Program 0 0 0 0 0 0 010-0300-1550-7110 Vision Insurance 3 3 3 3 3 (0)
010-0300-1550-7117 PERS Retirement 283 328 355 355 356 2 010-0300-1550-7119 Social Security/FICA 110 114 100 100 108 7 010-0300-1550-7124 Workers Comp. Insurance 60 57 65 65 58 (7) 010-0300-1550-7307 Liability Insurance 263 312 393 393 434 42 010-0300-1550-7298 Flood & Fire Insurance 3,692 5,082 6,958 6,958 12,100 5,142 010-0300-1550-7355 M & R Real Property 6,037 7,152 10,000 10,000 5,000 (5,000) 010-0300-1550-7909 Capital Outlay - Buildings & Imprvmts - - - - 40,000 40,000 010-0300-1550-7459 Utilities - Water & Sewer (City Property) 761 812 2,000 2,000 1,000 (1,000) 010-0300-1550-7367 Misc. Services & Supplies 618 600 1,500 1,500 1,500 - TOTAL LIBRARY 13,366 16,082 22,789 22,789 62,068 39,280

PUBLIC SAFETY

FIRE DEPARTMENT
010-0400-0140-7001 Salaries & Wages 533,707 693,595 778,334 778,334 757,161 (21,173) 010-0400-0140-7005 Overtime 107,927 271,559 204,146 204,146 208,433 4,287 010-0400-0140-7103 Dental Insurance 8,822 11,147 12,721 12,721 12,996 274 010-0400-0140-7105 Health Insurance 69,899 79,470 84,705 84,705 125,157 40,452 010-0400-0140-7108 Life Insurance 1,279 1,418 1,563 1,563 1,590 27

Page 50 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
010-0400-0140-7109 Employee Assistance Program 150 152 197 197 200 2 010-0400-0140-7110 Vision Insurance 1,196 1,287 1,439 1,439 1,463 24 010-0400-0140-7117 PERS Retirement 213,847 262,940 233,384 233,384 268,337 34,953 010-0400-0140-7119 Social Security/FICA 62,438 62,401 66,321 66,321 66,866 546 010-0400-0140-7124 Workers Comp. Insurance 27,908 32,973 38,365 38,365 34,020 (4,345) 010-0400-0140-7126 Boot/Uniform/Equipment Allowance 10,242 13,845 13,204 13,204 13,428 224 010-0400-0140-7213 Legal Fees 31,044 13,861 5,000 5,000 15,000 10,000 010-0400-0140-7226 Printing 340 535 1,000 1,000 1,000 - 010-0400-0140-7234 Dispatch Services 94,193 120,166 120,000 120,000 130,000 10,000 010-0400-0140-7235 Conferences & Meetings - 5,007 2,500 2,500 2,500 - 010-0400-0140-7245 Contractual Services 37,485 38,797 45,000 45,000 50,000 5,000 010-0400-0140-7272 Equipment Rental 8,836 12,057 8,000 8,000 8,000 - 010-0400-0140-7273 Equipment (Non-Capital, <$5,000) 9,075 9,306 10,000 10,000 10,000 - 010-0400-0140-7276 Firefighter Training 9,793 18,245 17,500 17,500 17,500 - 010-0400-0140-7277 Fuel & Mileage 38,187 25,000 35,000 35,000 45,000 10,000 010-0400-0140-7307 Liability Insurance 126,999 116,233 145,981 145,981 153,819 7,839 010-0400-0140-7330 Janitorial Supplies 1,591 2,456 3,000 3,000 3,000 - 010-0400-0140-7352 M & R Machinery & Equipment 3,147 25 12,000 12,000 12,000 - 010-0400-0140-7355 M & R Real Property 18,899 10,146 - - 25,000 25,000 010-0400-0140-7356 M & R Vehicles 37,303 132,518 70,000 70,000 110,000 40,000 010-0400-0140-7358 Emergency Incident 7,591 4,995 - - - - 010-0400-0140-7359 Meals 750 1,036 1,000 1,000 1,000 -
010-0400-0140-7360 Emergency Incident - Storm - 945 - - - - 010-0400-0140-7363 Medical Svcs. & Supplies 11,324 14,741 45,000 37,500 45,000 - 010-0400-0140-7365 Membership Dues 1,090 11,490 37,000 37,000 45,000 8,000 010-0400-0140-7366 Cable TV 3,681 3,889 4,000 4,000 4,000 - 010-0400-0140-7367 Misc. Services & Supplies 10,241 9,860 15,000 15,000 15,000 - 010-0400-0140-7372 Office Supplies & Materials 4,743 3,273 4,500 4,500 4,500 - 010-0400-0140-7381 Computer Software - - 1,000 500 500 (500) 010-0400-0140-7384 Personnel Hiring Costs 9,631 6,794 3,000 3,000 9,000 6,000 010-0400-0140-7385 Permits & Licenses - 84 100 100 100 - 010-0400-0140-7398 Volunteer Services 37,117 10,159 - - - - 010-0400-0140-7400 Public Education - 1,204 2,000 2,000 2,000 - 010-0400-0140-7409 Safety Equipment 16,247 21,660 30,000 30,000 30,000 - 010-0400-0140-7426 Publications & Subscriptions - 452 2,000 2,000 2,000 - 010-0400-0140-7432 Telephone 20,663 13,514 37,000 29,500 30,000 (7,000) 010-0400-0140-7458 Utilities - PG&E 8,912 10,461 2,500 5,000 7,500 5,000 010-0400-0140-7459 Utilities - Water & Sewer (City Property) 9,154 9,005 9,100 9,100 9,100 - TOTAL FIRE DEPARTMENT 1,595,451 2,058,702 2,102,560 2,089,560 2,277,170 174,611

POLICE DEPARTMENT
010-0400-0165-7001 Salaries & Wages 60,624 70,732 68,787 68,787 103,961 35,174 010-0400-0165-7005 Overtime 2,862 1,764 1,218 1,218 1,720 501 010-0400-0165-7103 Dental Insurance 321 739 723 723 723 - 010-0400-0165-7105 Health Insurance 5,165 10,334 10,362 10,362 11,583 1,221 010-0400-0165-7108 Life Insurance 118 256 237 237 237 - 010-0400-0165-7109 Employee Assistance Program 46 47 18 18 27 9 010-0400-0165-7110 Vision Insurance 91 236 218 218 218 - 010-0400-0165-7117 PERS Retirement 2,331 3,741 3,660 3,660 3,942 282 010-0400-0165-7119 Social Security/FICA 4,831 4,751 5,122 5,122 7,803 2,680 010-0400-0165-7124 Workers Comp. Insurance 4,135 4,127 3,526 3,526 4,671 1,145 010-0400-0165-7126 Boot/Uniform/Equipment Allowance 725 1,350 1,300 1,300 1,300 - 010-0400-0165-7208 Animal Control 29,688 49,810 80,656 80,656 98,008 17,352 010-0400-0165-7213 Legal Fees 13,308 47,433 55,000 15,000 15,000 (40,000) 010-0400-0165-7226 Printing 2,350 593 2,000 500 500 (1,500) 010-0400-0165-7234 Dispatch Service 126,994 136,880 160,000 160,000 178,320 18,320 010-0400-0165-7245 Contractual Services 2,206,343 2,403,185 2,621,315 2,621,315 2,831,543 210,228 010-0400-0165-7247 Report Forms 783 - 1,750 1,750 1,000 (750) 010-0400-0165-7249 Evidence & Investigation Expenses 12,406 10,059 11,000 11,000 10,000 (1,000) 010-0400-0165-7272 Equipment Rental 9,728 11,307 10,588 10,588 10,588 - 010-0400-0165-7277 Fuel & Mileage 50,944 46,571 20,000 20,000 - (20,000)

Page 51 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
010-0400-0165-7298 Flood & Fire Insurance 4,116 5,665 7,756 7,756 11,677 3,921 010-0400-0165-7307 Liability Insurance 48,641 57,658 72,204 72,204 73,141 937 010-0400-0165-7330 Janitorial Supplies 98 - - - - -
010-0400-0165-7355 M & R Property 2,156 9,467 5,000 5,000 8,000 3,000 010-0400-0165-7356 M & R Vehicles 53,341 43,846 50,000 50,000 35,000 (15,000) 010-0400-0165-7359 Meals 1,163 373 1,000 1,000 1,000 -
010-0400-0165-7366 Cable TV 734 691 800 800 800 -
010-0400-0165-7372 Office Supplies & Materials 3,496 2,835 4,000 4,000 3,000 (1,000) 010-0400-0165-7384 Personnel Hiring Costs 7,330 7,257 12,210 12,210 11,175 (1,035) 010-0400-0165-7395 Police Officer Training - - - - 1,200 1,200 010-0400-0165-7397 Postage - 20 - - - -
010-0400-0165-7398 Volunteer Services - - 100 - 100 -
010-0400-0165-7432 Telephone 37,939 44,784 30,000 30,000 32,000 2,000 010-0400-0165-7438 Booking Fees - - 10,000 - 5,000 (5,000) 010-0400-0165-7458 Utilities - PG&E 18,246 22,338 25,000 25,000 27,600 2,600 010-0400-0165-7459 Utilities - Water & Sewer (City Property) 1,572 1,650 1,560 1,560 1,560 - 010-0400-0165-7466 Canine Services 2,325 12,335 7,500 7,500 7,500 - 010-0400-0165-7371 Security Services 4,428 4,202 10,000 5,000 5,000 (5,000) 010-0400-0165-7905 Capital Outlay - Equipment - - 10,000 10,000 - (10,000) 010-0400-0165-7923 Capital Outlay - Vehicle - - - - - - 010-0400-0165-7380 Computer Hardware 3,873 3,453 2,500 2,500 18,552 16,052 TOTAL POLICE DEPARTMENT 2,723,251 3,020,487 3,307,111 3,250,511 3,523,449 216,338

RECREATION AND COMMUNITY SERVICES

RECREATION ADMINISTRATION
010-0500-0150-7001 Salaries & Wages 1,197 1,352 80,239 80,239 65,907 (14,332) 010-0500-0150-7005 Overtime - - 197 197 234 37
010-0500-0150-7103 Dental Insurance 45 49 840 840 2,222 1,381 010-0500-0150-7105 Health Insurance 361 382 10,631 10,631 19,112 8,480 010-0500-0150-7108 Life Insurance 5 5 220 220 220 0
010-0500-0150-7109 Employee Assistance Program 5 5 21 21 17 (4) 010-0500-0150-7110 Vision Insurance 4 4 202 202 202 (0) 010-0500-0150-7117 PERS Retirement 95 105 6,251 6,251 5,452 (799) 010-0500-0150-7119 Social Security/FICA 84 91 5,616 5,616 4,540 (1,076) 010-0500-0150-7124 Workers Comp. Insurance 358 376 4,114 4,114 2,961 (1,152) 010-0500-0150-7245 Contractual Services 2,901 2,574 2,500 2,500 2,575 75 010-0500-0150-7245 Contractual Services 2,050 8,050 10,000 - - (10,000) 010-0500-0150-7272 Equipment Rental 115 119 100 100 100 - 010-0500-0150-7307 Liability Insurance - - 1,489 1,489 1,685 195 010-0500-0150-7372 Office Supplies & Materials - - 500 500 500 - 010-0500-0150-7406 Recreation Programs - 8,000 27,250 27,250 20,000 (7,250) TOTAL RECREATION ADMINISTRATION 7,219 21,111 150,171 140,171 125,726 (24,445)

RECREATION - EDUCATION
010-0500-0151-7245 Contractual Services 7,376 8,706 - - - - TOTAL RECREATION EDUCATION 7,376 8,706 - - - -
TOTAL FUND 010 6,657,268 7,942,996 8,531,073 8,409,493 9,025,087 494,014 SUBTOTAL GENERAL FUND - 002, 004 & 010 8,094,030 9,250,342 9,916,073 9,796,133 10,406,087 490,014 FUND 22 GENERAL PLAN REVISION FUND
022-0200-0220-7245 Contractual Services 36,095 31,945 118,204 118,204 8,000 (110,204) TOTAL GENERAL PLAN REVISION FUND 36,095 31,945 118,204 118,204 8,000 (110,204) FUND 52 TRANSIENT OCCUPANCY TAX
052-0100-0520-7245 Contractual Services 30,470 25,431 35,000 35,000 35,000 - TOTAL TRANSIENT OCCUPANCY TAX 30,470 25,431 35,000 35,000 35,000 - TOTAL GENERAL FUND per Audit Report 8,160,595 9,307,717 10,069,277 9,949,337 10,449,087 379,810 FUND 12 VEHICLE REPLACEMENT

Page 52 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
012-0100-1120-7601 Debt Service-Interest 29,947 26,141 22,188 22,188 18,082 (4,106) 012-0100-1120-7603 Debt Service-Principal 98,077 101,882 105,835 105,835 109,941 4,106 012-0100-1120-7923 Capital Outlay - Vehicle - 211,271 222,781 222,781 - (222,781) 012-0100-1120-7924 Capital Outlay - Fire Truck Vehicle 59,446 - - - - - TOTAL VEHICLE REPLACEMENT FUND 187,469 339,295 350,804 350,804 128,023 (222,781) FUND 17 LAW ENFORCEMENT GRANT
017-0400-1170-7245 Contractual Services 6,229 - - - - - 017-0400-1171-7245 Contractual Services 180,000 180,000 180,000 180,000 180,000 - TOTAL LAW ENFORCEMENT GRANT FUND 186,229 180,000 180,000 180,000 180,000 - FUND 19 ATOD GRANT

ATOD PAYROLL
019-0500-1200-7001 Salaries & Wages 7,278 - - - - -
019-0500-1200-7103 Dental Insurance 217 - - - - -
019-0500-1200-7105 Health Insurance 1,407 - - - - -
019-0500-1200-7108 Life Insurance 20 - - - - -
019-0500-1200-7109 Employee Assistance Program 3 - - - - - 019-0500-1200-7110 Vision Insurance 18 - - - - -
019-0500-1200-7117 PERS Retirement 1,104 - - - - -
019-0500-1200-7119 Social Security/FICA 506 - - - - -
019-0500-1200-7124 Workers Comp. Insurance 449 - - - - - 019-0500-1200-7245 Contractual Services 10,361 - - - - - 019-0500-1200-7307 Liability Insurance 998 - - - - -
TOTAL ATOD PAYROLL 22,361 - - - - -

ATOD GRANT ADMIN COSTS
019-0500-1210-7235 Conferences & Meetings 147 - - - - - 019-0500-1210-7372 Office Supplies & Materials 1,293 - - - - - TOTAL ATOD GRANT ADMIN COSTS 1,440 - - - - -

OTHER PROGRAMMING
019-0500-1211-7404 Program Expenses 165 - - - - -
019-0500-1211-7235 Conferences & Meetings 342 - - - - - 019-0500-1211-7272 Equipment Rental 131 - - - - -
TOTAL OTHER PROGRAMMING COSTS 638 - - - - -
Parent Program & Compliance Checks
019-0500-1212-7245 Media Campaign 6,220 - - - - -
Total Compliance Checks 6,220 - - - - -
TOTAL ATOD GRANT FUND 30,660 - - - - -
FUND 25 GAS TAX
025-0300-0250-7001 Salaries & Wages 47,649 23,808 52,495 52,495 53,443 948 025-0300-0250-7005 Overtime 4,900 6,402 2,700 2,700 4,303 1,603 025-0300-0250-7103 Dental Insurance 848 861 897 897 1,009 112 025-0300-0250-7105 Health Insurance 7,083 5,935 7,007 7,007 8,457 1,450 025-0300-0250-7108 Life Insurance 122 121 133 133 133 (0) 025-0300-0250-7109 Employee Assistance Program 15 16 14 14 14 0 025-0300-0250-7110 Vision Insurance 114 117 122 122 122 (0) 025-0300-0250-7117 PERS Retirement 9,470 10,980 12,636 12,636 11,919 (717) 025-0300-0250-7119 Social Security/FICA 3,537 3,757 3,934 3,934 4,112 178 025-0300-0250-7124 Workers Comp. Insurance 2,419 2,425 2,691 2,691 2,401 (290) 025-0300-0250-7210 Asphalt 3,962 - 10,000 10,000 10,000 - 025-0300-0250-7245 Contractual Services 27,810 14,906 35,000 35,000 25,000 (10,000) 025-0300-0250-7256 Loan Repayment - PG&E Retrofit Loan 2,423 2,423 1,414 1,414 - (1,414) 025-0300-0250-7272 Equipment Rental 613 602 600 600 618 18 025-0300-0250-7307 Liability Insurance 5,040 5,977 7,511 7,511 8,333 822 025-0300-0250-7352 M & R Machinery & Equipment 16,799 19,647 20,000 20,000 20,600 600 025-0300-0250-7355 M&R Property 39,242 10,000 10,000 10,000 10,300 300

Page 53 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
025-0300-0250-7367 Misc. Services & Supplies 9,167 4,500 4,500 4,500 4,600 100 025-0300-0250-7458 Utilities - PG&E 69,855 83,385 70,000 85,000 100,000 30,000 025-0300-0250-7909 Capital Outlay - Buildings & Imprvmts 66,554 - - - - - 025-0700-4133-7245
McCormick Road - RMRA (SB1) County
Project OR RMRA Projects 150,000 221,339 537,799 491,583 181,221 (356,578) 025-0300-5990-9000 Transfer Out 2,854 110,728 59,000 59,000 74,447 15,447 TOTAL GAS TAX FUND 470,476 527,929 838,453 807,237 521,031 (317,422) FUND 31 DEVELOPERS REVOLVING FUND
031-0300-0310-7213 Legal Fees - Riverwalk - 972 - - - - 031-0200-0310-7245 Contractual Services 50,375 115,293 - 88,147 25,000 25,000 TOTAL DEVELOPERS REVOLVING FUND 50,375 116,265 - 88,147 25,000 25,000 FUND 32 TRANSIT
032-0300-0320-7001 Salaries & Wages 20,747 23,372 20,836 20,836 24,044 3,208 032-0300-0320-7005 Overtime - - 388 388 664 277
032-0300-0320-7103 Dental Insurance 505 575 567 567 590 24 032-0300-0320-7105 Health Insurance 3,577 4,437 4,991 4,991 2,233 (2,758) 032-0300-0320-7108 Life Insurance 52 55 55 55 70 16
032-0300-0320-7109 Employee Assistance Program 6 6 5 5 6 1 032-0300-0320-7110 Vision Insurance 49 51 50 50 65 14
032-0300-0320-7117 PERS Retirement 1,384 1,790 1,654 1,654 3,651 1,997 032-0300-0320-7119 Social Security/FICA 1,291 1,557 1,394 1,394 1,692 298 032-0300-0320-7124 Workers Comp. Insurance 992 968 1,068 1,068 1,080 12 032-0300-0320-7201 Accounting & Auditing 2,110 2,335 2,314 2,314 3,149 835 032-0300-0320-7205 Advertising 107 - 500 500 500 -
032-0300-0320-7213 Legal Fees 662 108 3,000 3,000 3,000 - 032-0300-0320-7226 Printing - 59 500 500 500 -
032-0300-0320-7234 Dispatch services 1,470 1,833 1,800 1,800 1,800 - 032-0300-0320-7245 Contractual Services 342,820 367,215 365,745 365,745 504,744 138,999 032-0300-0320-7253 Management Consultant Services 79,255 84,732 85,900 85,900 85,900 - 032-0300-0320-7272 Equipment Rental 922 805 2,800 2,800 2,800 - 032-0300-0320-7277 Fuel & Mileage 42,709 45,949 57,200 57,200 60,060 2,860 032-0300-0320-7307 Liability Insurance 13,758 16,317 20,524 20,524 23,217 2,693 032-0300-0320-7340 Legal Notices/Publications 257 - 200 200 200 - 032-0300-0320-7356 M & R Vehicles 13,714 16,656 13,900 13,900 14,595 695 032-0300-0320-7365 Membership Dues - - 600 600 800 200
032-0300-0320-7367 Misc. Services & Supplies 902 1,167 4,000 4,000 4,000 - 032-0300-0320-7372 Office Supplies & Materials - - 500 500 500 - 032-0300-0320-7377 Planning Studies - - 10,000 10,000 - (10,000) 032-0300-0320-7381 Computer Software 2,892 2,687 3,194 3,194 2,834 (360) 032-0300-0320-7385 Permits & Licenses - - 100 100 100 - 032-0300-0320-7397 Postage - - 100 100 100 -
032-0300-0320-7415 Signs - - 100 100 100 -
032-0300-0320-7432 Telephone 915 759 3,900 3,900 4,095 195 032-0300-0320-7459 Utilities - Water & Sewer (City Property) - 1,207 3,600 3,600 3,780 180 032-0300-0320-7923 Capital Outlay - Vehicles - - 155,000 155,000 170,000 15,000 032-0300-0320-7905
Capital Outlay - Bus Shelter & Facility
Electrification - - 135,000 135,000 10,000 (125,000)
032-0300-0320-7325 TDA Return - - 135,620 - - (135,620) 032-0300-0320-7352 Facility & Equipment Maintenance - 3,833 2,500 2,500 4,000 1,500 032-0300-5990-9000 Transfer Out 12,000 - 12,000 12,000 12,000 - TOTAL TRANSIT FUND 543,094 578,474 1,051,605 915,985 946,870 (104,735) FUND 33 COMMERCIAL REHABILITATION LOAN FUND
033-0200-0330-7245 Contractual Services - - 50,000 5,000 - (50,000) 033-0200-0330-7433 CDBG Pass Through Expense 139,283 87,148 - 45,000 TOTAL COM. REHABILITATION LOAN FUND 139,283 87,148 50,000 50,000 - (50,000) FUND 34 CDBG HOUSING REHABILIATION
034-0200-0340-7245 Contractual Services 45,831 17,305 50,000 50,000 - (50,000)

Page 54 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
TOTAL CDBG HOUSING REHABILITATION FUND 45,831 17,305 50,000 50,000 - (50,000) FUND 38 PERSONNEL SERVICES DISTRICT
Fire Department
038-0400-0140-7001 Salaries & Wages 147,745 185,526 167,080 167,080 243,952 76,871 038-0400-0140-7005 Overtime 157,667 119,489 123,600 123,600 - (123,600) 038-0400-0140-7103 Dental Insurance - 4,900 3,300 3,300 3,173 (127) 038-0400-0140-7105 Health Insurance - 38,876 29,447 29,447 23,166 (6,282) 038-0400-0140-7108 Life Insurance - - 474 474 474 -
038-0400-0140-7109 Employee Assistance Program 50 51 70 70 64 (6) 038-0400-0140-7110 Vision Insurance - 291 436 436 436 - 038-0400-0140-7117 PERS Retirement 4,610 37,568 93,187 93,187 127,269 34,082 038-0400-0140-7119 Social Security/FICA 11,299 17,472 17,971 17,971 16,697 (1,274) 038-0400-0140-7124 Workers Comp. Insurance 12,838 12,635 13,692 13,692 10,961 (2,731) 038-0400-0140-7125 State Unemployment Insurance - 22 78 78 52 (26) 038-0400-0140-7126 Uniform Allowance 2,000 4,000 4,000 4,000 4,000 - 038-0400-0140-7201 Accounting & Auditing 665 710 730 730 669 (61) 038-0400-0140-7245 Contractual Services 1,673 3,403 30,234 30,234 4,483 (25,751) 038-0400-0140-7298 Flood & Fire Insurance - - 28,930 28,930 12,291 (16,639) 038-0400-0140-7307 Liability Insurance 4,791 5,682 7,147 7,147 18,584 11,437 038-0400-0140-7355 M&R Property 205 40,746 25,000 25,000 25,000 - 038-0400-0140-7356 M & R Vehicles - - 30,000 30,000 30,000 - 038-0400-0140-7381 Computer Software 912 1,461 1,895 1,895 1,682 (214) 038-0700-0140-7909 Capital Outlay - Buildings & Imprvmts - - 15,000 15,000 - (15,000) 038-0400-5990-9000 Transfer Out 85,000 78,000 78,000 78,000 78,000 - TOTAL FIRE DEPARTMENT 429,455 550,831 670,271 670,271 600,951 (69,320) FUND 39 PERSONNEL SERVICES DISTRICT
Police Department
039-0400-0165-7201 Accounting & Auditing 665 710 730 730 669 (61) 039-0400-0165-7207 Ammunition & Weapons 1,959 - - - - - 039-0400-0165-7245 Contractual Services 410,446 379,404 457,083 457,083 422,352 (34,731) 039-0400-0165-7254 Debt Services - Principal 20,605 - 20,603 20,603 20,600 (3) 039-0400-0165-7255 Debt Service - Interest 2,449 - 2,449 2,449 2,452 3 039-0400-0165-7273 Equipment (Non-Capital, <$5,000) 396 3,219 5,000 5,000 2,500 (2,500) 039-0400-0165-7277 Fuel & Mileage - - 30,000 30,000 60,000 30,000 039-0400-0165-7307 Liability Insurance 5,421 6,601 11,689 11,689 12,929 1,241 039-0400-0165-7352 M&R Machinery & Equipment 17,647 3,946 7,500 5,000 2,500 (5,000) 039-0400-0165-7355 M&R Property 1,917 - - - -
039-0400-0165-7356 M & R Vehicles - 2,733 - - -
039-0400-0165-7381 Computer Software 912 6,268 8,958 1,500 1,820 (7,137) 039-0400-0165-7395 Police Officer Training 7,305 7,486 7,721 7,000 6,000 (1,721) 039-0400-0165-7398 Volunteer Services 3,284 1,328 3,500 2,250 2,500 (1,000) 039-0400-0165-7409 Safety Equipment 2,226 397 2,000 2,000 1,000 (1,000) 039-0400-0165-7426 Publications & Subscriptions 319 888 850 850 850 - 039-0400-0165-9000 Transfer Out - - 12,781 12,781 - (12,781) 039-0400-0165-7909 Capital Outlay - Buildings & Imprvmts 13,945 1,417 - - - - 039-0400-0165-7905 Capital Outlay - Mach & Equip 39,520 67,329 66,164 66,164 104,164 38,000 TOTAL POLICE DEPARTMENT 529,014 481,724 637,028 625,099 640,337 3,309 FUND 41 COMMUNITY FACILITIES DISTRICT 2006-1
041-0100-0410-7001 Salaries & Wages 1,996 3,156 3,749 3,749 3,388 (361) 041-0100-0410-7005 Overtime - - - - 42 42
041-0100-0410-7103 Dental Insurance 35 61 74 74 73 (0)
041-0100-0410-7105 Health Insurance 320 550 715 715 695 (20) 041-0100-0410-7108 Life Insurance 4 6 7 7 7 0
041-0100-0410-7109 Employee Assistance Program 1 1 1 1 1 (0) 041-0100-0410-7110 Vision Insurance 3 5 7 7 7 (0)
041-0100-0410-7117 PERS Retirement 147 245 288 288 594 306 041-0100-0410-7119 Social Security/FICA 142 219 259 259 237 (21) 041-0100-0410-7124 Workers Comp. Insurance 118 144 192 192 152 (40)

Page 55 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
041-0100-0410-7201 Accounting & Auditing 3,573 3,811 4,488 4,488 4,111 (377) 041-0100-0410-7203 Administrative Expense 21,365 22,296 25,000 25,000 25,000 - 041-0100-0410-7245 Contractual Services 7,720 4,268 6,838 6,838 7,240 402 041-0100-0410-7381 Computer Software 4,212 2,342 3,061 3,061 2,716 (345) 041-0100-0410-7601 Bond Interest Expense 220,419 211,094 201,269 201,269 188,194 (13,075) 041-0100-0410-7603 Bond Principal Retirement 260,000 275,000 285,000 285,000 295,000 10,000 TOTAL COMMUNITY FACILITIES DISTRICT 2006-1 520,054 523,198 530,947 530,947 527,457 (3,490) FUND 42 RIVERVIEW POINT ASSESSMENT DISTRICT
042-0100-0420-7001 Salaries & Wages 1,996 114 - - - -
042-0100-0420-7103 Dental Insurance 35 3 - - - -
042-0100-0420-7105 Health Insurance 320 27 - - - -
042-0100-0420-7108 Life Insurance 4 0 - - - -
042-0100-0420-7109 Employee Assistance Program 1 0 - - - - 042-0100-0420-7110 Vision Insurance 3 0 - - - -
042-0100-0420-7117 PERS Retirement 147 15 - - - -
042-0100-0420-7119 Social Security/FICA 142 6 - - - -
042-0100-0420-7124 Workers Comp. Insurance 118 14 - - - - 042-0100-0420-7201 Accounting & Auditing 519 82 - - - - 042-0100-0420-7203 Administrative Expense 8,187 2,067 - - - - 042-0100-0420-7245 Contractual Services 1,301 (50) - - - - 042-0100-0420-7381 Computer Software 322 132 - - - -
042-0100-0420-7601 Bond Interest Expense 9,203 3,104 - - - - 042-0100-0420-7603 Bond Principal Retirement 129,100 133,800 - - - - TOTAL RIVERVIEW POINT ASSESSMENT DISTRICT FUND 151,398 139,316 - - - - FUND 43 RIVERVIEW POINT BOND RESERVE
043-0100-5990-9000 Transfer out - 46,709 - - - -
TOTAL RIVERVIEW POINT BOND RESERVE FUND - 46,709 - - - - FUND 44 RIVERWALK COMMUNITY FACILITES DISTRICT
044-0100-0440-7203 Administrative Exp - - 8,000 - 8,000 - 044-0100-0440-7213 Legal Fees - - 4,000 - 4,000 -
TOTAL RIVERWALK COMMUNITY FACILITES DISTRICT - - 12,000 - 12,000 - FUND 45 SUMMERSET IMPROVEMENT
045-0100-0450-7245 Contractual Services 11,250 - - - - - 045-0100-5990-9000 Transfer out 143,353 - - - - -
TOTAL SUMMERSET IMPROVEMENT FUND 154,603 - - - - -
FUND 46 SUMMERSET ASSESSMENT DISTRICT
046-0100-0460-7245 Contractual Services 1,250 - - - - - 046-0100-5990-9000 Transfer out 16,155 - - - - -
TOTAL SUMMERSET ASSESSMENT DISTRICT 17,405 - - - - -
FUND 49 COMMUNITY FACILITIES DISTRICT 2004-1
049-0100-0490-7001 Salaries & Wages 1,996 3,156 3,124 3,124 3,018 (107) 049-0100-0490-7005 Overtime - - - - 42 42
049-0100-0490-7103 Dental Insurance 35 61 61 61 67 6
049-0100-0490-7105 Health Insurance 320 550 596 596 637 41 049-0100-0490-7108 Life Insurance 4 5 6 6 7 1
049-0100-0490-7109 Employee Assistance Program 1 1 1 1 1 (0) 049-0100-0490-7110 Vision Insurance 3 5 5 5 6 1
049-0100-0490-7117 PERS Retirement 147 245 240 240 563 323 049-0100-0490-7119 Social Security/FICA 142 219 215 215 211 (4) 049-0100-0490-7124 Workers Comp. Insurance 118 144 160 160 136 (25) 049-0100-0490-7201 Accounting & Auditing 3,922 4,181 4,300 4,300 3,939 (361) 049-0100-0490-7203 Administrative Expense 12,951 14,564 17,200 17,200 17,200 - 049-0100-0490-7245 Contractual Services 7,594 2,526 3,134 3,134 3,318 184 049-0100-0490-7381 Computer Software 4,141 1,660 1,403 1,403 1,245 (158) 049-0100-0490-7601 Bond Interest Expense 118,194 112,769 107,244 107,244 99,794 (7,450)

Page 56 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
049-0100-0490-7603 Bond Principal Retirement 155,000 155,000 160,000 160,000 170,000 10,000 TOTAL COMMUNITY FACILITIES DISTRICT 2004-1 FUND 304,567 295,087 297,689 297,689 300,182 2,493 FUND 50 STORM DRAIN
050-0300-0500-7001 Salaries & Wages 2,489 2,349 3,824 3,824 3,557 (267) 050-0300-0500-7005 Overtime 14 - 107 107 86 (21)
050-0300-0500-7103 Dental Insurance 30 33 53 53 45 (8)
050-0300-0500-7105 Health Insurance 176 351 646 646 632 (13) 050-0300-0500-7108 Life Insurance 5 5 11 11 10 (1)
050-0300-0500-7109 Employee Assistance Program 1 1 1 1 1 (0) 050-0300-0500-7110 Vision Insurance 5 4 10 10 9 (1)
050-0300-0500-7117 PERS Retirement 365 378 499 499 529 31 050-0300-0500-7119 Social Security/FICA 175 158 272 272 252 (20) 050-0300-0500-7124 Workers Comp Insurance 192 176 196 196 160 (36) 050-0300-0500-7226 PRINTING - - 500 - - (500)
050-0300-0500-7245 Contractual Services 9,251 12,000 135,075 135,075 12,000 (123,075) 050-0300-0500-7272 Equipment Rental 263 259 500 500 500 - 050-0300-0500-7307 Liability Insurance 2,184 2,590 3,257 3,257 3,685 428 050-0300-0500-7352 M&R Machinery & Equipment 1,613 186 2,000 2,000 2,000 - 050-0300-0500-7355 M & R Real Property 2,247 5,500 5,500 5,500 5,500 - 050-0300-0500-7367 Misc. Services & Supplies 75 333 1,000 1,000 1,000 - 050-0300-0500-7385 Permits & Licenses 18,176 7,664 11,000 7,500 11,330 330 050-0300-0500-7459 Utilities-Water & Sewer City Property - 1,039 - 2,000 2,000 2,000 050-0300-5990-9000 Transfer Out 17,177 29,150 - - - -
TOTAL STORM DRAIN FUND 54,436 62,176 164,451 162,451 43,297 (121,155) FUND 51 CAPITAL GRANTS AND PROJECT FUND

GRANT ACTIVITY

AMERICAN RESCUE PLAN ACT - FUND
051-0200-0765-7245 Contractual Services - 55,000 100,000 50,000 50,000 (50,000) TOTAL HWY 12 LIGHTED CROSSWALK SAFE ROUTES 2 SCHOOL - 55,000 100,000 50,000 50,000 (50,000)

IMPROVEMENTS
051-0600-1609-7909 Promenade Park - Shade Structures 105,648 91,418 - - - - 051-0600-1612-7909
Drainage/Pedestrian Improvement
R2135 17,177 189,878 - - - -
051-0700-1620-7909
New Modular Fire Station at Airport
Road - 6,709 1,693,291 - - (1,693,291)
051-0700-4109-7990 ABM Citywdie Energy Efficiency - 115,590 - - - - 051-0700-4123-7990 ADA Sidewalk Repair and Replacement 42,854 19,194 - - - - 051-0700-4124-7990
City Hall ADA Remodel - Council
Chambers/CD Office 65,579 - 150,000 - 150,000 -
051-0700-4132-7990 New Accounting System Software - - 400,000 - 400,000 - 051-0700-4130-7990 HSIP Pedestrian Crossing 35,245 192,712 281,027 268,780 - (281,027) 051-0600-4149-7909 HSIP 11 - Bike Facility Upgrades - - 299,210 - 299,210 - 051-0600-4150-7909
HSIP 11 - Pedestrian Crossings at Three
Locations - - 241,830 - 241,830 -
051-0600-4151-7909
Sidewalk Extension River Road to Front
Street - - 100,000 - 174,447 74,447
051-0700-4135-7990
LGI - Dog and Neighborhood Park
Improvement 501,777 - - - - -
051-0700-4136-7990 LGI - 18 Acre New Park Phase I - - 96,799 - 96,799 - 051-0300-5990-9000 Transfer Out 39,000 79,040 2,012,712 - 2,012,712 - TOTAL IMPROVEMENTS 807,279 694,540 5,274,869 268,780 3,374,998 (1,899,871) TOTAL CAPITAL GRANT/PROJECT FUND 807,279 749,540 5,374,869 318,780 3,424,998 (1,949,871) FUND 53 ROADWAY IMPACT
053-0300-0530-7245 Contractual Services 13,579 6,571 420,000 20,000 400,000 (20,000) TOTAL ROADWAY IMPACT FUND 13,579 6,571 420,000 20,000 400,000 (20,000)

Page 57 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
FUND 54 PARKS & RECREATION
054-0300-0540-7245 Contractual Services 6,000 50,265 40,000 40,000 - (40,000) 054-0300-0540-7990 CIP - PRELIM DESIGN/STUDIES - - - - 60,000 60,000 054-0300-5990-9000 Transfer Out 545,675 - 96,799 - 96,799 - TOTAL PARKS & RECREATION FUND 551,675 50,265 136,799 40,000 156,799 20,000 FUND 55 MAIN & OPERATION SVC DISTRICT - LIBERTY
055-0300-0550-7001 Salaries & Wages 87,597 94,595 102,570 102,570 133,426 30,856 055-0300-0550-7005 Overtime 16,419 9,245 5,640 5,640 16,009 10,369 055-0300-0550-7103 Dental Insurance 876 1,447 1,860 1,860 2,669 810 055-0300-0550-7105 Health Insurance 4,445 13,405 17,563 17,563 24,558 6,995 055-0300-0550-7108 Life Insurance 428 290 388 388 450 62 055-0300-0550-7109 Employee Assistance Program 35 35 27 27 35 8 055-0300-0550-7110 Vision Insurance 376 249 357 357 414 57 055-0300-0550-7117 PERS Retirement 11,897 10,876 14,885 14,885 27,482 12,597 055-0300-0550-7119 Social Security/FICA 7,842 4,123 7,686 7,686 10,610 2,924 055-0300-0550-7124 Workers Comp Insurance 4,334 4,096 5,258 5,258 5,995 737 055-0300-0550-7126 Uniform /Boots /Equipment - 499 1,000 1,000 1,000 - 055-0300-0550-7245 Contractual Services 191,188 302,376 400,000 400,000 412,000 12,000 055-0300-0550-7458 UTILITIES-PG & E - 729 1,500 1,500 1,875 375 055-0300-0550-7459 Utility Services - City Provided - Internal Services 5,041 10,761 7,500 11,260 12,000 4,500 055-0300-0550-7923 Capital Outlay - Vehicles - - 12,500 12,500 - (12,500) 055-0300-0550-7203 Administrative Expense - 4,437 5,500 6,500 7,500 2,000 TOTAL MAIN & OPERATION SVC DISTRICT - LIBERTY 330,476 457,165 584,234 588,994 656,023 71,789 FUND 56 MUNICIPAL IMPROVEMENT
056-0300-0500-7909 Capital Outlay - Buildings & Imprvmts - - - - 170,000 170,000 056-0300-5990-9000 Transfer Out 120,550 122,247 123,971 123,971 125,734 1,763 056-0300-5990-9000
Transfer Out - City Hall ADA Remodel -
Council Chambers/CD Office 65,579 - 150,000 - 150,000 - 056-0300-5990-9000 Transfer Out - New Modular Fire Station - 6,709 1,693,291 - - (1,693,291) TOTAL MUNICIPAL IMPROVEMENTS FUND 186,129 128,956 1,967,262 123,971 445,734 (1,521,528) FUND 60 HAZARDOUS WASTE
060-0300-0600-7001 Salaries & Wages 30,730 35,844 36,307 36,307 38,692 2,384 060-0300-0600-7005 Overtime 948 412 6,243 6,243 302 (5,941) 060-0300-0600-7103 Dental Insurance 623 646 675 675 695 19 060-0300-0600-7105 Health Insurance 3,948 5,627 6,429 6,429 5,699 (731) 060-0300-0600-7108 Life Insurance 69 70 76 76 80 4
060-0300-0600-7109 Employee Assistance Program 8 9 10 10 10 1 060-0300-0600-7110 Vision Insurance 63 65 70 70 73 3
060-0300-0600-7117 PERS Retirement 5,613 8,050 7,857 7,857 9,439 1,582 060-0300-0600-7119 Social Security/FICA 2,155 2,430 2,521 2,521 2,712 191 060-0300-0600-7124 Workers Comp Insurance 1,691 1,611 1,861 1,861 1,738 (123) 060-0300-0600-7205 Advertising 1,104 - 2,000 2,000 2,000 - 060-0300-0600-7213 Legal Fees 466 - 1,000 1,000 1,000 - 060-0300-0600-7226 Printing - - 2,000 2,000 2,000 -
060-0300-0600-7235 Conferences & Meetings - 320 5,300 5,300 5,300 - 060-0300-0600-7245 Contractual Services 94,500 76,675 110,000 110,000 110,000 - 060-0300-0600-7272 Equipment Rental 164 161 300 300 300 - 060-0300-0600-7307 Liability Insurance 1,363 1,617 2,033 2,033 2,300 267 060-0300-0600-7359 Meals - - 4,000 4,000 4,000 -
060-0300-0600-7385 Permits & Licenses 234 110 220 220 220 - 060-0300-0600-7367 Misc. Services & Supplies 14,695 37,281 17,000 17,000 17,600 600 060-0300-0600-7404 Grant Program Expenses - - 5,000 5,000 5,000 - TOTAL HAZARDOUS WASTE FUND 158,374 170,928 210,904 210,904 209,161 (1,743) FUND 65 LANDFILL CLOSURE
065-0300-0650-7001 Salaries & Wages 25,887 31,887 42,233 42,233 63,587 21,354 065-0300-0650-7005 Overtime 220 22 195 195 244 50
065-0300-0650-7103 Dental Insurance 489 529 535 535 608 73

Page 58 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
065-0300-0650-7105 Health Insurance 2,765 4,528 5,173 5,173 5,525 352 065-0300-0650-7108 Life Insurance 51 55 58 58 66 9
065-0300-0650-7109 Employee Assistance Program 6 7 11 11 17 6 065-0300-0650-7110 Vision Insurance 49 51 53 53 61 8
065-0300-0650-7117 PERS Retirement 3,980 5,432 5,293 5,293 9,458 4,165 065-0300-0650-7119 Social Security/FICA 1,779 2,084 2,976 2,976 4,564 1,588 065-0300-0650-7124 Workers Comp Insurance 1,361 1,922 2,165 2,165 2,857 692 065-0300-0650-7245 Contractual Services 17,257 75,969 175,000 100,000 150,000 (25,000) 065-0300-0650-7272 Equipment Rental 125 123 200 200 200 - 065-0300-0650-7252 Property Tax 2,918 252 272 272 280 8 065-0300-0650-7213 Legal Fees 18,816 374 30,000 5,000 15,000 (15,000) 065-0300-0650-7307 Liability Insurance 1,037 1,230 1,547 1,547 1,750 203 065-0300-0650-7367 Misc. Services & Supplies - 678 - - - - 065-0300-5990-9000 Transfer Out - 560,000 403,075 403,075 280,000 (123,075) 065-0300-0650-7385 Permits and Licenses 28,081 29,076 60,000 30,000 35,000 (25,000) TOTAL LANDFILL CLOSURE FUND 104,821 714,217 728,786 598,786 569,218 (159,569) FUND 75 BUSINESS PARK
075-0200-0750-7001 Salaries & Wages 33,807 37,515 52,188 52,188 47,444 (4,744) 075-0200-0750-7005 Overtime 427 273 73 73 123 51
075-0200-0750-7103 Dental Insurance 503 539 708 708 1,022 313 075-0200-0750-7105 Health Insurance 1,856 4,570 7,491 7,491 10,449 2,958 075-0200-0750-7108 Life Insurance 50 53 105 105 102 (3) 075-0200-0750-7109 Employee Assistance Program 7 9 14 14 13 (1) 075-0200-0750-7110 Vision Insurance 50 50 97 97 94 (3)
075-0200-0750-7117 PERS Retirement 5,372 6,713 8,247 8,247 10,854 2,607 075-0200-0750-7119 Social Security/FICA 2,382 2,481 3,531 3,531 3,207 (324) 075-0200-0750-7124 Workers Comp. Insurance 1,979 1,872 2,675 2,675 2,132 (544) 075-0200-0750-7201 Accounting & Auditing 216 230 237 237 217 (20) 075-0200-0750-7213 Legal Fees - - 5,000 - 5,000 -
075-0200-0750-7245 Contractual Services 14,323 137,503 198,590 148,590 51,140 (147,451) 075-0200-0750-7272 Equipment Rental 100 105 500 500 500 - 075-0200-0750-7298 Flood & Fire Insurance 5,399 7,431 10,174 10,174 - (10,174) 075-0200-0750-7307 Liability Insurance 1,412 1,674 2,106 2,106 2,382 276 075-0200-0750-7367 Misc. Services & Supplies 386 4,000 5,000 5,000 5,000 - 075-0200-0750-7381 Computer Software 297 383 482 482 428 (54) 075-0200-0750-7458 Utilities - PG&E - - 500 - - (500)
075-0700-4137-7990 Business Park - Plan & Study - - - - 50,000 50,000 075-0200-5990-9000 Transfer Out 15,000 461,415 80,000 80,000 50,000 (30,000) TOTAL BUSINESS PARK FUND 83,567 666,817 377,718 322,218 240,106 (137,612) FUND 76 ARMY BASE
076-0200-0760-7001 Salaries & Wages 5,324 10,044 10,322 7,477 1,612 (8,710) 076-0200-0760-7005 Overtime 80 2 145 - 15 (130)
076-0200-0760-7103 Dental Insurance 70 282 199 162 28 (171) 076-0200-0760-7105 Health Insurance 838 2,885 2,290 1,565 359 (1,931) 076-0200-0760-7108 Life Insurance 15 40 28 20 4 (25)
076-0200-0760-7109 Employee Assistance Program 3 5 3 3 0 (2) 076-0200-0760-7110 Vision Insurance 17 38 26 23 3 (23)
076-0200-0760-7117 PERS Retirement 1,139 2,373 2,524 2,100 455 (2,070) 076-0200-0760-7119 Social Security/FICA 389 681 724 500 113 (611) 076-0200-0760-7124 Workers Comp. Insurance 438 746 529 523 72 (457) 076-0200-0760-7201 Accounting & Auditing 57 133 63 55 - (63) 076-0200-0760-7213 Legal Fees 3,455 208 - - -
076-0200-0760-7245 Contractual Services 145 4,177 138 130 - (138) 076-0200-0760-7272 Equipment Rental 45 167 11,870 150 - (11,870) 076-0200-0760-7307 Liability Insurance 375 1,628 559 559 632 73 076-0200-0760-7322 Interest Expense - Interfund Loan 588 588 - - - - 076-0200-0760-7367 Misc. Services & Supplies 135 - 100 - - (100) 076-0200-0760-7381 Computer Software 78 57 62 59 - (62) 076-0200-0760-7397 Postage - - 50 - - (50)

Page 59 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
TOTAL ARMY BASE REUSE FUND 13,189 24,053 29,633 13,326 3,294 (26,339) FUND 80 WATER SYSTEM
080-0300-0800-7001 Salaries & Wages 615,430 698,129 783,084 783,084 787,343 4,259 080-0300-0800-7005 Overtime 30,900 37,689 23,650 23,650 47,186 23,536 080-0300-0800-7103 Dental Insurance 10,666 11,184 12,476 12,476 12,294 (182) 080-0300-0800-7105 Health Insurance 97,497 91,940 120,326 120,326 114,036 (6,290) 080-0300-0800-7108 Life Insurance 1,373 1,390 1,920 1,920 1,904 (17) 080-0300-0800-7109 Employee Assistance Program 206 207 206 206 208 1 080-0300-0800-7110 Vision Insurance 1,334 1,342 1,768 1,768 1,752 (15) 080-0300-0800-7117 PERS Retirement 122,240 147,574 160,316 160,316 172,192 11,876 080-0300-0800-7119 Social Security/FICA 45,779 49,586 56,454 56,454 58,786 2,332 080-0300-0800-7124 Workers Comp. Insurance 38,501 36,615 40,146 40,146 35,376 (4,770) 080-0300-0800-7126 Boot/Uniform/Equipment Allowance 1,278 757 1,775 1,775 1,775 - 080-0300-0800-7125 State Unemployment Insurance 1,517 4,221 3,300 3,300 3,300 - 080-0300-0800-7201 Accounting & Auditing 5,748 6,131 6,303 6,303 5,774 (530) 080-0300-0800-7213 Legal Fees 5,746 6,778 12,500 12,500 12,500 - 080-0300-0800-7226 Printing 6,613 7,561 6,000 6,000 6,180 180 080-0300-0800-7228 Chemicals & Gases 66,416 57,131 150,000 150,000 154,500 4,500 080-0300-0800-7235 Conferences & Meetings 1,438 13,665 25,000 25,000 25,000 - 080-0300-0800-7245 Contractual Services 213,944 171,529 400,979 400,979 413,008 12,030 080-0300-0800-7255 Debt Service - Interest 69,445 63,438 57,683 57,683 51,334 (6,349) 080-0300-0800-7254 Debt Service - Principal - - 4,397 4,397 4,629 232 080-0300-0800-7272 Equipment Rental 4,668 4,898 20,000 20,000 20,600 600 080-0300-0800-7273 Equipment (Non-Capital,<$5,000) 4,438 2,341 5,000 5,000 10,000 5,000 080-0300-0800-7277 Fuel & Mileage 12,352 31,985 30,000 30,000 30,900 900 080-0300-0800-7298 Flood & Fire Insurance 44,476 61,215 83,815 83,815 91,323 7,509 080-0300-0800-7307 Liability Insurance 66,763 78,699 98,872 98,872 110,796 11,924 080-0300-0800-7323 Finance Charge - - 500 500 500 -
080-0300-0800-7337 Laboratory Testing 36,258 58,995 50,000 50,000 51,500 1,500 080-0300-0800-7340 Legal Notices & Publications 714 3,350 6,000 6,000 6,000 - 080-0300-0800-7352 M & R Machinery & Equipment 22,518 29,765 40,000 40,000 40,000 - 080-0300-0800-7355 M & R Real Property 173,200 81,359 160,000 160,000 100,000 (60,000) 080-0300-0800-7356 M & R Vehicles 5,805 7,615 6,000 6,000 6,180 180 080-0300-0800-7365 Membership Dues 4,193 18,554 10,300 10,300 35,000 24,700 080-0300-0800-7367 Misc. Services & Supplies 32,257 39,206 30,000 30,000 30,900 900 080-0300-0800-7380 Computer Hardware 19,303 4,655 20,000 20,000 20,000 - 080-0300-0800-7372 Office Supplies & Materials 11,000 12,000 12,000 12,000 12,360 360 080-0300-0800-7381 Computer Software 38,764 40,466 25,000 25,000 34,686 9,686 080-0300-0800-7385 Permits & Licenses 41,866 48,888 60,000 60,000 75,000 15,000 080-0300-0800-7397 Postage 2,236 2,717 3,500 3,500 3,600 100 080-0300-0800-7409 Safety Equipment 2,726 3,138 3,500 3,500 3,600 100 080-0300-0800-7432 Telephone 11,612 7,037 12,000 12,000 12,000 - 080-0300-0800-7458 Utilities - PG&E 291,141 211,303 260,000 260,000 267,800 7,800 080-0300-0800-7603 Bond Principal - - 255,000 255,000 260,000 5,000 080-0300-0800-7281 Land Lease - Well#10 - - 6,000 6,000 6,000 - 080-0300-0800-7358 Emergency Repairs 87,875 96,927 130,000 130,000 133,900 3,900 080-0300-0800-7900 Miscellaneous Expense - 0 2,000 2,000 2,000 - 080-0700-0800-7990 Capital Construction 18,260 52,028 135,914 40,000 95,914 (40,000) 080-0700-4152-7993 ARPA River Road Water Project - - - 23,000 145,829 145,829 080-0300-0800-7923 Capital Outlay - Vehicles - - 142,500 142,500 - (142,500) 080-0300-5990-9000 Transfer Out 1,764,243 1,431,970 401,360 50,000 351,360 (50,000) 080-0300-5990-9000 Transfer Out - - 400,000 - 400,000 - 080-0300-5990-9000 Transfer Out 25,000 25,000 25,000 25,000 25,000 - TOTAL WATER SYSTEM FUND 4,057,740 3,760,978 4,302,544 3,478,270 4,291,825 (10,719) FUND 81 WATER CONSTRUCTION
081-0700-4144-7993
CIP - 2021 Water & Sewer CIP Project -
Waterline Replacement - - 301,360 - 301,360 -
081-0700-4139-7990
CIP - Well#16 Scada Integration and
Upgrades - - 100,000 50,000 50,000 (50,000)

Page 60 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
081-0300-5990-9000 Transfer Out - 2,848,318 - - - -
TOTAL WATER CONSTRUCTION FUND - 2,848,318 401,360 50,000 351,360 (50,000) FUND 84 AIRPORT
084-0300-0840-7001 Salaries & Wages 32,026 15,680 36,394 36,394 25,989 (10,405) 084-0300-0840-7005 Overtime 5,652 6,873 1,835 1,835 706 (1,129) 084-0300-0840-7103 Dental Insurance 786 883 883 883 329 (554) 084-0300-0840-7105 Health Insurance 8,757 9,119 9,473 9,473 3,536 (5,937) 084-0300-0840-7108 Life Insurance 84 87 88 88 69 (18)
084-0300-0840-7109 Employee Assistance Program 9 9 10 10 7 (3) 084-0300-0840-7110 Vision Insurance 77 80 81 81 64 (17) 084-0300-0840-7117 PERS Retirement 7,303 8,824 9,331 9,331 3,146 (6,185) 084-0300-0840-7119 Social Security/FICA 3,016 2,924 2,645 2,645 1,879 (767) 084-0300-0840-7124 Workers Comp. Insurance 1,709 1,634 1,866 1,866 1,168 (698) 084-0300-0840-7201 Accounting & Auditing 2,435 2,598 2,670 2,670 2,446 (224) 084-0300-0840-7213 Legal Fees 6,223 17,451 20,000 20,000 20,000 - 084-0300-0840-7226 Printing - 693 5,000 - 500 (4,500)
084-0300-0840-7228 Chemicals & Gases 7,966 9,964 10,000 10,000 10,000 - 084-0300-0840-7235 Conferences and meetings - - 1,000 - - (1,000) 084-0300-0840-7245 Contractual Services 40,780 50,550 45,000 45,000 45,164 164 084-0300-0840-7254 Debt Service - Principal - - 15,343 15,343 16,153 810 084-0300-0840-7255 Debt Service - Interest 4,451 4,157 3,927 3,927 3,605 (322) 084-0300-0840-7252 Property Tax 2,663 2,864 2,663 2,948 3,000 337 084-0300-0840-7272 Equipment Rental 985 2,420 1,500 1,500 1,500 - 084-0300-0840-7273 Equipment, (non-capital <$5,000) 1,500 1,906 2,000 2,000 2,000 - 084-0300-0840-7277 Fuel & Mileage 1,680 29 3,000 3,000 3,000 - 084-0300-0840-7298 Flood & Fire Insurance 18,219 25,076 34,333 34,333 40,241 5,908 084-0300-0840-7307 Liability Insurance 9,534 10,598 10,968 10,968 11,643 676 084-0300-0840-7322 Interest Expense - Interfund Loan 3,511 3,511 - - - - 084-0300-0840-7330 Janitorial Supplies 979 - 3,000 1,000 1,500 (1,500) 084-0300-0840-7340 Legal Notices/Publications 260 - 500 500 500 - 084-0300-0840-7352 M & R Machinery & Equipment 16,069 10,647 26,000 15,000 15,000 (11,000) 084-0300-0840-7355 M & R Real Property 14,403 31,358 21,511 15,000 15,000 (6,511) 084-0300-0840-7356 M & R Vehicles 4,753 3,014 3,697 3,697 3,808 111 084-0300-0840-7365 Membership Dues 239 300 500 500 500 - 084-0300-0840-7367 Misc. Services & Supplies 7,674 4,796 9,000 5,000 5,000 (4,000) 084-0300-0840-7381 Computer Software 3,337 2,559 1,249 1,249 1,108 (141) 084-0300-0840-7385 Permits & Licenses 3,929 1,205 4,800 1,500 2,000 (2,800) 084-0300-0840-7397 Postage - - 250 - 50 (200)
084-0300-0840-7415 Signs - 354 2,500 2,500 2,500 -
084-0300-0840-7432 Telephone 12,321 5,251 16,500 6,000 6,500 (10,000) 084-0300-0840-7458 Utilities - PG&E 30,769 35,871 25,000 40,000 45,000 20,000 084-0300-0840-7459 Utilities - Water & Sewer (City Property) 5,701 5,809 5,100 5,937 6,000 900 084-0300-0840-7905 Capital Outlay - Mach & Equip 9,221 23,275 - - - - 084-0300-7924-7990 Airport Improvement - Grant #24 - - 468,000 - 520,000 52,000 084-0300-5990-9000 Transfer Out - - 2,726 2,726 2,726
TOTAL MUNICIPAL AIRPORT 269,022 302,369 810,342 314,903 823,338 12,995 FUND 85 BEACH DRIVE SEWER SYSTEM AND PLANT

BEACH WWTP COLLECTION SYSTEM AND LIFT STATIONS
085-0300-0850-7001 Salaries & Wages 226,016 269,726 318,752 318,752 324,384 5,632 085-0300-0850-7005 Overtime 8,638 12,503 8,286 8,286 16,286 8,000 085-0300-0850-7103 Dental Insurance 4,177 4,413 5,075 5,075 5,436 361 085-0300-0850-7105 Health Insurance 39,904 41,503 54,270 54,270 52,059 (2,211) 085-0300-0850-7108 Life Insurance 522 537 788 788 790 2 085-0300-0850-7109 Employee Assistance Program 85 85 84 84 86 2 085-0300-0850-7110 Vision Insurance 506 516 725 725 727 2 085-0300-0850-7117 PERS Retirement 45,193 54,565 60,647 60,647 71,340 10,693 085-0300-0850-7119 Social Security/FICA 17,153 18,988 22,752 22,752 23,862 1,110 085-0300-0850-7124 Workers Comp. Insurance 14,460 13,948 16,341 16,341 14,575 (1,766) 085-0300-0850-7125 State Unemployment Insurance 1,050 2,240 1,650 1,650 1,650 -

Page 61 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
085-0300-0850-7126 Boot/Uniform/Equipment Allowance 770 422 1,775 1,775 1,775 - 085-0300-0850-7213 Legal Fees - 239 13,750 13,750 13,750 - 085-0300-0850-7245 Contractual Services 222,097 188,812 96,500 96,500 96,500 - 085-0300-0850-7248 Veolia- Contractual services - - 121,068 121,068 135,785 14,717 085-0300-0850-7272 Equipment Rental (463) (819) 8,000 8,000 8,000 - 085-0300-0850-7273 Equipment (Non-Capital,<$5,000) 298 2,815 2,000 2,000 2,060 60 085-0300-0850-7277 Fuel & Mileage 17,457 21,174 20,000 20,000 20,600 600 085-0300-0850-7298 Flood & Fire Insurance 206 284 706 706 - (706) 085-0300-0850-7307 Liability Insurance 11,576 13,727 17,252 17,252 19,124 1,872 085-0300-0850-7323 Finance Charge - Collection fee - - 100 100 100 - 085-0300-0850-7352 M & R Machinery & Equipment 29,596 36,126 39,000 39,000 40,000 1,000 085-0300-0850-7355 M&R Real Property 9,452 28,372 25,000 25,000 25,750 750 085-0300-0850-7356 M&R Vehicles 1,429 1,546 3,000 3,000 3,000 - 085-0300-0850-7365 Membership Dues 311 - 700 700 700 -
085-0300-0850-7367 Misc. Services & Supplies 1,076 320 2,000 2,000 2,000 - 085-0300-0850-7372 Office Supplies & Materials - - 2,000 2,000 2,000 - 085-0300-0850-7385 Permits & Licenses 3,814 2,090 4,200 4,200 4,200 - 085-0300-0850-7432 Telephone 3,879 4,491 5,000 5,000 5,150 150 085-0300-0850-7458 Utilities - PG&E 23,472 29,993 25,000 25,000 25,000 - 085-0300-0850-7358 Emergency Repairs 94,210 35,270 50,000 50,000 51,500 1,500 085-0300-0850-7923 Capital Outlay -Vehicles - - 32,500 32,500 - (32,500) 085-0300-0850-7254 Loan - Lease Payment - Principal - - 32,690 32,690 16,823 (15,867) 085-0300-0850-7255 Loan - Lease Payment - Interest 3,700 2,479 1,637 1,637 332 (1,304) 085-0300-0850-9000 Transfer Out 833,572 378,292 1,250,000 100,000 1,150,000 (100,000) TOTAL SEWER SYSTEM 1,614,158 1,164,657 2,243,248 1,093,248 2,135,346 (107,902) FUND 085 BEACH WWTP PLANT
085-0300-0855-7001 Salaries & Wages 142,245 178,294 180,360 180,360 177,465 (2,895) 085-0300-0855-7005 Overtime 4,820 7,527 4,416 4,416 6,926 2,510 085-0300-0855-7103 Dental Insurance 2,477 2,569 2,717 2,717 2,789 73 085-0300-0855-7105 Health Insurance 20,989 24,581 29,826 29,826 25,167 (4,659) 085-0300-0855-7108 Life Insurance 334 357 426 426 427 1 085-0300-0855-7109 Employee Assistance Program 46 53 48 48 47 (1) 085-0300-0855-7110 Vision Insurance 327 338 392 392 393 1 085-0300-0855-7117 PERS Retirement 21,805 27,032 24,915 24,915 31,041 6,126 085-0300-0855-7119 Social Security/FICA 10,602 12,281 12,756 12,756 12,852 96 085-0300-0855-7124 Workers Comp. Insurance 8,555 8,345 9,246 9,246 7,974 (1,273) 085-0300-0855-7201 Accounting & Auditing 7,633 8,141 8,370 8,370 7,666 (703) 085-0300-0855-7213 Legal Fees 466 297 2,000 2,000 2,000 - 085-0300-0855-7228 Chemicals & Gases 74,418 135,239 50,000 50,000 51,500 1,500 085-0300-0855-7245 Contractual Services 1,115,446 1,018,356 208,126 208,126 214,370 6,243 085-0300-0855-7248 VEOLIA- Contractual Services 1,854 1,589 864,282 864,282 969,341 105,059 085-0300-0855-7272 Equipment Rental 4,587 4,509 4,700 4,700 4,700 - 085-0300-0855-7273 Equipment (Non-Capital,<$5,000) 36,897 116,959 24,000 24,000 24,000 - 085-0300-0855-7277 Fuel and Mileage 434 196 800 800 800 - 085-0300-0855-7298 Flood & Fire Insurance 3,081 4,240 14,000 14,000 27,161 13,161 085-0300-0855-7307 Liability Insurance 38,830 45,835 57,645 57,645 64,992 7,347 085-0300-0855-7322 Interest Expense - Interfund Loan 4,703 4,703 - - - - 085-0300-0855-7352 M & R Machinery & Equipment 15,286 19,747 9,000 9,000 9,270 270 085-0300-0855-7355 M & R Real Property 16,460 16,006 30,000 30,000 30,900 900 085-0300-0855-7372 Office Supplies & Materials 5,550 6,000 6,000 6,000 6,180 180 085-0300-0855-7381 Computer Software 34,060 35,492 26,406 26,406 28,033 1,627 085-0300-0855-7385 Permits & Licenses 11,822 10,928 14,000 14,000 14,000 - 085-0300-0855-7397 Postage 1,152 1,373 1,600 1,600 1,600 - 085-0300-0855-7432 Telephone 7,935 7,137 15,000 15,000 15,000 - 085-0300-0855-7458 Utilities - PG&E 102,766 112,967 67,000 72,000 90,000 23,000 085-0300-0855-7459 Utilities - Water & Sewer (City Property) - 15,023 28,034 28,034 48,750 20,716 085-0300-0855-7255 Bond Interest Expense 27,891 25,111 20,229 20,229 17,732 (2,498) 085-0300-0855-7254 Bond Principal - - 11,415 11,415 12,017 603 085-0300-0855-7603 Bond Principal Retirement - - 75,000 75,000 80,000 5,000 085-0300-0855-7358 Emergency Repairs 21,552 - 50,000 50,000 51,500 1,500

Page 62 of 64 ends

EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
085-0300-0855-9000 Transfer Out - - 143,025 143,025 143,025 - TOTAL SEWER TREATMENT PLANT 1,745,021 1,851,224 1,995,734 2,000,734 2,179,618 183,884 TOTAL BEACH DRIVE SEWER SYSTEM AND PLANT FUND 3,359,180 3,015,881 4,238,982 3,093,982 4,314,963 75,982 FUND 86 NW SEWER SYSTEM AND PLANT

NW WWTP COLLECTION SYSTEM AND LIFT STATIONS
086-0300-0860-7001 Salaries & Wages 164,877 193,734 213,548 213,548 194,039 (19,509) 086-0300-0860-7005 Overtime 5,441 6,398 4,672 4,672 6,120 1,447 086-0300-0860-7103 Dental Insurance 3,074 3,208 3,476 3,476 2,987 (488) 086-0300-0860-7105 Health Insurance 25,760 30,243 36,551 36,551 30,328 (6,223) 086-0300-0860-7108 Life Insurance 372 380 485 485 449 (36) 086-0300-0860-7109 Employee Assistance Program 52 55 56 56 51 (5) 086-0300-0860-7110 Vision Insurance 365 373 446 446 414 (33) 086-0300-0860-7117 PERS Retirement 31,837 38,598 39,350 39,350 38,699 (651) 086-0300-0860-7119 Social Security/FICA 12,264 13,447 15,074 15,074 13,906 (1,168) 086-0300-0860-7124 Workers Comp. Insurance 10,140 9,752 10,948 10,948 8,718 (2,229) 086-0300-0860-7125 State Unemployment Insurance 1,050 2,240 1,650 1,650 1,650 - 086-0300-0860-7126 Boot/Uniform/Equipment Allowance 996 883 1,775 1,775 1,775 - 086-0300-0860-7213 Legal Fees 196 7,114 5,750 5,750 5,923 173 086-0300-0860-7226 Printing - - 200 200 200 -
086-0300-0860-7245 Contractual Services 106,056 161,618 22,500 22,500 23,175 675 086-0300-0860-7248 VEOLIA -CONTRACTURAL SERVICES - - 79,129 79,129 88,748 9,619 086-0300-0860-7249 Evidence Expenses - - 17,000 17,000 17,000 - 086-0300-0860-7272 Equipment Rental (1,151) (957) 8,000 8,000 8,240 240 086-0300-0860-7273 Equipment (Non-Capital,<$5,000) 321 1,577 2,000 2,000 2,060 60 086-0300-0860-7277 Fuel & Mileage 2,052 1,701 2,000 2,000 2,060 60 086-0300-0860-7298 Flood & Fire Insurance 3,169 4,362 5,972 5,972 - (5,972) 086-0300-0860-7307 Liability Insurance 6,211 7,365 9,256 9,256 10,236 980 086-0300-0860-7323 Finance Charge - Collection fee - - 100 100 100 - 086-0300-0860-7352 M & R Machinery & Equipment 24,670 39,814 25,000 25,000 25,750 750 086-0300-0860-7355 M & R Real Property 3,313 9,490 10,000 10,000 10,300 300 086-0300-0860-7358 Emergency Repairs 41,069 - 50,000 50,000 51,500 1,500 086-0300-0860-7356 M&R Vehicles 897 1,656 4,000 4,000 4,000 - 086-0300-0860-7365 Membership Dues - - 1,100 1,100 1,100 - 086-0300-0860-7367 Misc. Services & Supplies 352 2,755 3,000 3,000 3,090 90 086-0300-0860-7372 Office Supplies & Materials - - 500 500 515 15 086-0300-0860-7385 Permits & Licenses & Testing - 3,087 10,000 10,000 10,300 300 086-0300-0860-7432 Telephone 517 694 2,500 2,500 2,500 - 086-0300-0860-7458 Utilities - PG&E 21,043 81,111 41,000 41,000 42,230 1,230 086-0300-0860-7459 Utilities - City Water Services 1,052 1,051 1,100 1,100 1,100 - 086-0300-0860-7923 Capital Outlay - Vehicles - - 32,500 32,500 - (32,500) 086-0300-0860-7254 Loan - Lease Payment - Principal - - 32,690 32,690 16,823 (15,867) 086-0300-0860-7255 Loan - Lease Payment - Interest 3,700 2,479 1,637 1,637 332 (1,304) TOTAL SEWER SYSTEM 469,692 624,227 694,964 694,964 626,418 (68,546)

SEWER TREATMENT PLANT
086-0300-0865-7001 Salaries & Wages 112,583 137,816 138,513 138,513 134,685 (3,828) 086-0300-0865-7005 Overtime 2,623 3,114 2,322 2,322 3,064 742 086-0300-0865-7103 Dental Insurance 2,001 2,042 2,075 2,075 2,002 (73) 086-0300-0865-7105 Health Insurance 13,880 18,833 21,420 21,420 18,901 (2,519) 086-0300-0865-7108 Life Insurance 259 281 292 292 291 (1) 086-0300-0865-7109 Employee Assistance Program 31 36 37 37 36 (1) 086-0300-0865-7110 Vision Insurance 258 267 269 269 268 (1) 086-0300-0865-7117 PERS Retirement 17,143 21,473 19,310 19,310 25,215 5,905 086-0300-0865-7119 Social Security/FICA 8,182 9,345 9,653 9,653 9,524 (129) 086-0300-0865-7124 Workers Comp. Insurance 6,541 6,428 7,101 7,101 6,051 (1,050) 086-0300-0865-7201 Accounting & Auditing 5,895 6,286 6,466 6,466 5,923 (543) 086-0300-0865-7213 Legal Fees 196 - - - - -
086-0300-0865-7228 Chemicals & Gases 24,214 35,932 23,641 23,641 24,350 709 086-0300-0865-7245 Contractual Services 693,224 758,936 201,492 201,492 207,537 6,044

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EXPENDITURE DETAILS BY FUND
FY 24-25 PROPOSED BUDGET
Account Number Account Name
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Final Budget
FY 2023-24
Projected
FY 2024-25
Proposed
Budget Change

EXPENDITURES
086-0300-0865-7248 VEOLIA- CONTRACTURAL SERVICES 22,307 32,974 619,865 619,865 695,213 75,348 086-0300-0865-7252 Property Tax 1,757 4,850 3,907 5,015 5,115 1,208 086-0300-0865-7254 Debt Service - Principal - - 70,878 70,878 73,778 2,900 086-0300-0865-7255 Debt Service - Interest 26,278 24,846 23,728 23,728 22,192 (1,536) 086-0300-0865-7272 Equipment Rental 3,873 3,810 4,000 4,000 4,000 - 086-0300-0865-7273 Equipment (Non-Capital,<$5,000) - - 25,000 25,000 25,000 - 086-0300-0865-7277 Fuel & Mileage 3,180 10,178 3,000 3,000 3,090 90 086-0300-0865-7298 Flood & Fire Insurance 24,143 33,227 45,496 45,496 86,371 40,875 086-0300-0865-7307 Liability Insurance 32,849 38,742 48,726 48,726 54,972 6,246 086-0300-0865-7340 Legal Notices & Publications - 270 6,000 6,000 6,000 - 086-0300-0865-7352 M & R Machinery & Equip 198,250 307,027 150,000 150,000 154,500 4,500 086-0300-0865-7355 M & R Real Property 18,748 27,275 160,000 160,000 164,800 4,800 086-0300-0865-7372 Office Supplies & Materials 6,067 5,532 7,000 7,000 7,000 - 086-0300-0865-7381 Computer Software 31,683 34,569 25,376 25,376 26,137 762 086-0300-0865-7385 Permits & Licenses & Testing 34,933 29,264 35,000 35,000 36,050 1,050 086-0300-0865-7397 Postage 1,197 1,375 2,000 2,000 2,000 - 086-0300-0865-7432 Telephone 19,156 15,612 22,500 22,500 23,175 675 086-0300-0865-7458 Utilities - PG&E 146,206 205,133 50,000 50,000 51,500 1,500 086-0300-0865-7459 Utilities - Water & Sewer (City Property) - 4,593 6,060 6,060 10,000 3,940 086-0300-0865-7460 Solar Energy 136,053 101,831 110,000 110,000 113,300 3,300 086-0300-0865-7358 Emergency Repairs 3,370 2,025 50,000 50,000 51,500 1,500 086-0300-5990-9000 Transfer Out 578,578 158,345 - - - - TOTAL SEWER TREATMENT PLANT 2,175,660 2,042,266 1,901,126 1,902,234 2,053,540 152,414 TOTAL NW SEWER SYSTEM AND PLANT FUND 2,645,352 2,666,493 2,596,090 2,597,198 2,679,958 83,867 FUND 87 NW SEWER - CAPITAL OUTLAY
087-0300-5990-9000 Transfer Out - 253,396 - - - -
TOTAL NW SEWER - CAPITAL OUTLAY - 253,396 - - - -
FUND 88 BEACH SEWER - CAPITAL OUTLAY
088-0700-4146-7993
CIP - Beach & NW Wastewater Plant
Consolidation - - 3,262,712 100,000 3,162,712 (100,000) 088-0300-5990-9000 Transfer Out - 895,002 - - - -
TOTAL BEACH SEWER - CAPITAL OUTLAY - 895,002 3,262,712 100,000 3,162,712 (100,000) FUND 91 STREET PROJECTS
091-0300-0910-7245 Contractual Services - 36,080 - - - - TOTAL STREET PROJECTS - 36,080 - - - -
FUND 95 LIBERTY COMMUNITY FACILITES DISTRICT
095-0100-0950-7001 Salaries & Wages 1,996 3,156 3,124 3,124 3,018 (107) 095-0100-0950-7005 Overtime - - - - 42 42
095-0100-0950-7103 Dental Insurance 35 61 61 61 67 6
095-0100-0950-7105 Health Insurance 320 550 596 596 637 41 095-0100-0950-7108 Life Insurance 4 6 6 6 7 1
095-0100-0950-7109 Employee Assistance Program 1 1 1 1 1 (0) 095-0100-0950-7110 Vision Insurance 3 5 5 5 6 1
095-0100-0950-7117 PERS Retirement 147 245 240 240 563 323 095-0100-0950-7119 Social Security/FICA 142 219 215 215 211 (4) 095-0100-0950-7124 Workers Comp. Insurance 118 144 160 160 136 (25) 095-0100-0950-7201 Accounting & Auditing - - 500 500 3,939 3,439 095-0100-0950-7203 Administrative Expense 20,845 21,480 21,500 21,500 21,500 - 095-0100-0950-7245 Contractual Services 6,897 6,575 8,177 8,177 8,658 481 095-0100-0950-7381 Computer Software 3,763 3,154 3,660 3,660 3,248 (413) 095-0100-0950-7601 Bond Interest 553,850 547,175 540,525 540,525 532,200 (8,325) 095-0100-0950-7603 Bond Principal 220,000 225,000 235,000 235,000 240,000 5,000 TOTAL LIBERTY COMMUNITY FACILITIES DISTRICT 808,119 807,771 813,772 813,772 814,232 460 -
TOTAL EXPENDITURES 25,363,446 30,807,974 41,158,532 27,363,072 36,917,955 (4,240,577)

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Rio Vista City CouncilMay 22, 2024

Rio Vista City Council
May 22, 2024