Agenda — Rio Vista City Council, May 21, 2025

Special Meeting: Rio Vista City Council – May 21, 2025 Agenda Page 1 of 2

RIO VISTA CITY COUNCIL MEETING AMENDED* AGENDA
WEDNESDAY, MAY 21, 2025
5:00 P.M. – SPECIAL MEETING

CITY HALL COUNCIL CHAMBERS
1 MAIN STREET
RIO VISTA, CALIFORNIA 94571
COUNCIL MEMBER STANISH TELECONFERENCING FROM:

AV. PLAYA GRANDE
NO. 1 COL. CENTRO
CABO SAN LUCAS, BCS, C.P. 23450 MEXICO
ZOOM* MEETING ID (CLICK TO JOIN): 986 3115 4749

1. CALL TO ORDER, ROLL CALL & PLEDGE OF ALLEGIANCE

2. PUBLIC COMMENT (Time Limit – 5 minutes per speaker)
Members of the audience may comment on item(s) listed on this agenda (Government Code section 54954.3 (a)). Each person will be allowed five minutes, or less, if a large number of requests are received on a particular subject, all subject to the Mayor’s direction. If you wish to offer public comment, please complete a speaker form (optional) and deliver it to the City Clerk prior to the start of the meeting. When your name is called or you are recognized by the Mayor, please stand, make your way to the podium, and present your comments.

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

4. BUDGET WORKSHOP - Following presentation from staff regarding the Operating Budget and the Measure K Oversight Committee’s recommendation, City Council will hold a discussion and provide direction on the Fiscal Year 2025/26 Budget.

5. ADJOURNMENT
*The Preliminary Budget document attached was updated on May 20, subsequent to the original posting on May 19, with corrections to typos on pages 6 and 29. *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 Zoom 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.

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 and at City Hall for public review 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

CITY COUNCIL
Mayor Edwin Okamura
Vice Mayor Sarah Donnelly
Council Member Rick Dolk
Council Member Lisa Duke
Council Member Walt Stanish
Special Meeting: Rio Vista City Council – May 21, 2025 Agenda Page 2 of 2 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’s Office 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, Jen Schultz, City Clerk for the City of Rio Vista, declare that the foregoing amended agenda was posted and available for review on May 20, 2025, on the City’s website and at City Hall, 1 Main Street, Rio Vista, California, in accordance with Government Code §54954.2(a). /s/Jennifer Schultz
Jennifer Schultz, City Clerk

ANNUAL BUDGET

CITY OF RIO VISTA, CALIFORNIA
FISCAL YEAR 2025-2026
Preliminary Budget
Study Session May 21, 2025
Fund Description
Estimated
Fund Balance
7/1/25 Revenues
Transfers
In
Total
Revenues
Transfers
Out
Operating
Expenses
Debt
Service
Capital
Outlay
Capital
Improvements
Total
Expenditures
Estimated
Fund Balance
6/30/26
Fund Balance
Increase
/(Decrease)

GENERAL FUND
002 Measure O (0) 1,276,000 1,276,000 (1,276,000) (1,276,000) 0 0 003 Measure K 400,000 1,729,000 2,500,000 4,229,000 - (2,500,000) (2,500,000) 2,129,000 1,729,000 004 Public Art Fund 171,760 15,000 15,000 (15,000) (15,000) 171,760 - 010 General Fund 8,938,723 7,838,980 457,525 8,296,505 (8,000) (9,329,368) (127,525) - - (9,464,893) 7,770,335 (1,168,388) General Fund Subtotal 9,510,484 10,858,980 2,957,525 13,816,505 (8,000) (10,620,368) (127,525) - (2,500,000) (13,255,893) 10,071,096 560,612 022 General Plan 10,175 7,722 7,722 (5,000) (5,000) 12,897 2,722 052 Transient Occupancy Tax 42,116 20,030 20,030 (35,000) (35,000) 27,146 (14,970) Total General Fund per Audit Report 9,562,774 10,886,731 2,957,525 13,844,256 (8,000) (10,660,368) (127,525) - (2,500,000) (13,295,893) 10,111,138 *** 548,364

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 14,147 25,000 103,000 128,000 - (128,024) - - (128,024) 14,123 (24) 050 Storm Drain (113,279) 31,000 31,000 - (52,477) - (52,477) (134,755) **** (21,477) 051 Capital Projects 2,086,688 791,040 676,769 1,467,809 (1,812,712) - (1,467,809) (3,280,521) 273,976 (1,812,712) 053 Roadway Impact 867,615 5,000 5,000 (400,000) (400,000) 472,615 (395,000) 054 Parks and Recreation 1,329,449 207,640 - 207,640 (96,799) - (60,000) (156,799) 1,380,291 50,842 056 Municipal Improvements 8,557,786 360,800 - 360,800 (2,922,525) - (928,904) (3,851,429) 5,067,158 (3,490,629) 060 Hazardous Waste 441,692 135,360 135,360 (214,802) (214,802) 362,250 (79,442) 065 Landfill Closure 2,482,795 620,000 620,000 (280,000) (325,377) (605,377) 2,497,419 14,623 076 Army Base 35,027 - - - (3,584) (3,584) 31,443 (3,584) Total Capital Outlay Funds 15,701,922 2,175,840 779,769 2,955,609 (5,112,036) (996,240) (128,024) (988,904) (1,467,809) (8,693,011) 9,964,519 (5,737,403)

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

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 92,604 191,500 191,500 (230,000) - (230,000) 54,104 (38,500) 018 Asset Forfeiture 1,298 2 2 - - 1,300 2
025 Gas Tax 154,909 558,499 - 558,499 (84,970) (553,891) - - (638,861) 74,547 (80,362) 031 Developers Revolving 23,886 - - - - 23,886 -
033 Commercial Rehabilitation Loan 45,649 - - - - 45,649 - 034 CDBG Housing Rehabilitation 44,680 - - - - 44,680 - 038 Personnel Services District - Fire 383,889 676,728 676,728 (78,000) (682,404) (760,404) 300,213 (83,676) 039 Personnel Services District - Police 308,724 676,729 - 676,729 - (590,504) - (90,000) - (680,504) 304,949 (3,775) 055 Liberty Main & Operation Svc District 2,459,397 744,915 744,915 (686,191) - (686,191) 2,518,121 58,724 Total Special Revenue Funds 3,515,035 2,848,373 - 2,848,373 (162,970) (2,742,990) - (90,000) - (2,995,960) 3,367,448 (147,587) City of Rio Vista

BUDGET SUMMARIES
Resources Appropriations
City of Rio Vista
Appendix 3

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Fund Description
Estimated
Fund Balance
7/1/25 Revenues
Transfers
In
Total
Revenues
Transfers
Out
Operating
Expenses
Debt
Service
Capital
Outlay
Capital
Improvements
Total
Expenditures
Estimated
Fund Balance
6/30/26
Fund Balance
Increase
/(Decrease)
City of Rio Vista

BUDGET SUMMARIES
Resources Appropriations
City of Rio Vista
Appendix 3
ENTERPRISE FUNDS*
032 Transit 536,354 899,230 8,000 907,230 (12,000) (695,030) (200,200) (907,230) - 536,355 0 075 Business Park 481,787 12,900 - 12,900 (50,000) (71,425) (50,000) (171,425) - 323,263 (158,525) 080 Water System 2,364,795 4,251,806 - 4,251,806 (1,976,360) (2,984,737) (330,727) (35,000) (239,286) (5,566,111) 1,050,490 (1,314,304) 081 Water Project - Capital Outlay - - 1,751,360 1,751,360 - (351,360) (351,360) 1,400,000 1,400,000 084 Airport (828,707) 573,543 - 573,543 - (242,686) (20,257) - (320,000) (582,943) (838,108) ** (9,400) 085 Beach Facility 2,850,513 3,466,294 3,466,294 (2,331,300) (2,876,506) (107,713) - (5,315,519) - 1,001,289 (1,849,224) 086 NW Facility 277,032 3,725,857 12,000 3,737,857 (957,000) (2,689,577) (97,349) - (3,743,926) - 270,963 (6,069) 087 NW Sewer Project - Capital Outlay - - 957,000 957,000 - - - 957,000 957,000 088 Beach Sewer Project - Capital Outlay - - 4,144,012 4,144,012 (3,812,712) (3,812,712) 331,300 331,300 Total Enterprise Funds 5,681,775 12,929,630 6,872,372 19,802,002 (5,326,660) (9,559,961) (556,046) (285,200) (4,723,358) (20,451,226) 5,032,552 (649,223)

CUSTODIAL FUNDS
041 Community Facilities District 2006-1 462,923 522,701 522,701 (49,382) (473,319) (522,701) 462,923 0 044 Riverwalk CFD 65,865 - - (12,000) (12,000) 53,865 (12,000) 049 Community Facilities District 2004-1 272,060 308,501 308,501 (42,332) (266,169) (308,500) 272,060 0 095 Liberty CFD 1,388,107 819,708 819,708 (47,309) (772,400) (819,709) 1,388,107 (0) Total Custodial Funds 2,188,954 1,650,910 - 1,650,910 - (151,022) (1,511,888) - (1,662,910) - 2,176,954 (12,000) Grand Total 36,652,513 30,491,485 10,609,666 41,101,150 (10,609,666) (24,110,581) (2,323,483) (1,364,104) (8,691,167) (47,098,999) 30,654,664 (5,997,849) ****Balance due to Landfill Closure fund $123,075. Per City Council direction on 7/9/24 , principal and interest payments are waived until such time it is deemed the Storm Drain Fund has sufficient funds available for repayment. ***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.

Page 3 of 96 ends

Revenues Expenditures Revenues Expenditures

GENERAL FUND
002 Measure O $ - $ 1,366,000 $ (1,366,000) $ (0) $ 1,276,000 $ (1,276,000) $ 0 003 Measure K - 400,000 - 400,000 4,229,000 (2,500,000) 2,129,000 004 Public Art Fund 171,760 - - 171,760 15,000 (15,000) 171,760 010 General Fund 9,296,294 8,157,582 (8,515,152) 8,938,723 8,296,505 (9,464,893) 7,770,335 Subtotal General Fund 9,468,054 9,923,582 (9,881,153) 9,510,484 13,816,505 (13,255,893) 10,071,096 022 General Plan 11,960 6,216 (8,000) 10,175 7,722 (5,000) 12,897 052 Transient Occupancy Tax 47,101 30,015 (35,000) 42,116 20,030 (35,000) 27,146 Total General Fund per Audit Report 9,527,114 9,959,813 (9,924,153) 9,562,774 13,844,256 (13,295,893) 10,111,138

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 72,568 128,006 (186,427) 14,147 128,000 (128,024) 14,123 050 Storm Drain (93,473) 31,000 (50,806) (113,279) 31,000 (52,477) (134,755) 051 Capital Projects 2,236,688 74,447 (224,447) 2,086,688 1,467,809 (3,280,521) 273,976 053 Roadway Impact 859,615 28,000 (20,000) 867,615 5,000 (400,000) 472,615 054 Parks and Recreation 1,179,959 149,490 - 1,329,449 207,640 (156,799) 1,380,291 056 Municipal Improvements 8,190,603 658,013 (290,830) 8,557,786 360,800 (3,851,429) 5,067,158 060 Hazardous Waste 507,951 143,000 (209,259) 441,692 135,360 (214,802) 362,250 065 Landfill Closure 2,392,171 660,000 (569,375) 2,482,795 620,000 (605,377) 2,497,419 076 Army Base 31,315 7,010 (3,298) 35,027 - (3,584) 31,443 Total Capital Outlay Funds 15,377,398 1,878,966 (1,554,443) 15,701,922 2,955,609 (8,693,011) 9,964,519

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

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 72,677 199,927 (180,000) 92,604 191,500 (230,000) 54,104 018 Asset Forfeiture 1,296 2 - 1,298 2 - 1,300
025 Gas Tax 360,307 553,653 (759,051) 154,909 558,499 (638,861) 74,547 031 Developers Revolving 48,874 12 (25,000) 23,886 - - 23,886 033 Commercial Rehabilitation Loan 27,935 17,714 - 45,649 - - 45,649 034 CDBG Housing Rehabilitation 49,859 30 (5,209) 44,680 - - 44,680 038 Personnel Services District - Fire 376,803 746,169 (739,082) 383,889 676,728 (760,404) 300,213 039 Personnel Services District - Police 251,099 643,797 (586,173) 308,724 676,729 (680,504) 304,949 055 Liberty Main & Operation Svc District 2,391,888 723,870 (656,362) 2,459,397 744,915 (686,191) 2,518,121 091 Street Projects - 0 - 0 - - 0
Total Special Revenue Funds 3,580,738 2,885,173 (2,950,876) 3,515,035 2,848,373 (2,995,960) 3,367,448

ENTERPRISE FUNDS
032 Transit 484,802 998,485 (946,933) 536,354 907,230 (907,230) 536,355 075 Business Park 686,686 (35,196) (169,702) 481,787 12,900 (171,425) 323,263 080 Water System 2,068,360 3,542,850 (3,246,415) 2,364,795 4,251,806 (5,566,111) 1,050,490 081 Water Project - Capital Outlay - 50,000 (50,000) - 1,751,360 (351,360) 1,400,000 084 Airport (782,726) 435,924 (481,905) (828,707) 573,543 (582,943) (838,108) 085 Beach Facility 2,841,431 2,979,673 (2,970,590) 2,850,513 3,466,294 (5,315,519) 1,001,289 086 NW Facility 402,771 2,496,757 (2,622,496) 277,032 3,737,857 (3,743,926) 270,963 087 NW Sewer Project - Capital Outlay - - - - 957,000 - 957,000 088 Beach Sewer Project - Capital Outlay - 100,000 (100,000) - 4,144,012 (3,812,712) 331,300 Total Enterprise Funds 5,701,323 10,568,493 (10,588,042) 5,681,775 19,802,002 (20,451,226) 5,032,552

CUSTODIAL FUNDS
041 Community Facilities District 2006-1 467,678 522,711 (527,466) 462,923 522,701 (522,701) 462,923 044 Riverwalk CFD 65,865 - - 65,865 - (12,000) 53,865
049 Community Facilities District 2004-1 263,745 308,506 (300,190) 272,060 308,501 (308,500) 272,060 095 Liberty CFD 1,382,632 819,714 (814,239) 1,388,107 819,708 (819,709) 1,388,107 Total Custodial Funds 2,179,919 1,650,930 (1,641,895) 2,188,954 1,650,910 (1,662,910) 2,176,954 TOTAL FUNDS $ 36,368,544 $ 36,652,513 $ 30,654,664

CITYWIDE FUND BALANCE SUMMARY
Fund No. Fund Name Fund Balance at
6/30/24
FY 24/25 Projected Fund Balance at
6/30/25
FY 25/26 Proposed Fund Balance at
6/30/26
City of Rio Vista City of Rio Vista
Citywide Summaries

Page 4 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Projected
FY 25/26
Proposed
Restricted
017 Law Enforcement Grant $ 63,682 $ 72,677 $ 92,604 $ 54,104 018 Asset Forfeiture 1,294 1,296 1,298 1,300
025 Gas Tax 332,379 360,307 154,909 74,547
031 Developers Revolving 5,522 48,874 23,886 23,886
033 Commercial Rehabilitation Loan 60,314 27,935 45,649 45,649 034 CDBG Housing Rehabilitation 65,992 49,859 44,680 44,680 038 Personnel Services District - Fire 287,553 376,803 383,889 300,213 039 Personnel Services District - Police 192,404 251,099 308,724 304,949 040 Firehouse Bonds 2,051 2,052 2,052 2,052
051 Capital Projects 2,216,488 2,236,688 2,086,688 273,976 076 Army Base 32,543 31,315 35,027 31,443
Total Restricted 3,260,224 3,458,905 3,179,406 1,156,799 Committed
012 Vehicle Replacement 199,113 72,568 14,147 14,123
Total Committed 199,113 72,568 14,147 14,123
Assigned
002 Measure O - - (0) 0
003 Measure K - - 400,000 2,129,000
004 Public Art Fund 171,760 171,760 171,760 171,760
022 General Plan 120,563 11,960 10,175 12,897
050 Storm Drain 41,823 (93,473) (113,279) (134,755)
052 Transient Occupancy Tax 47,023 47,101 42,116 27,146 053 Roadway Impact 848,016 859,615 867,615 472,615
054 Parks and Recreation 751,942 1,179,959 1,329,449 1,380,291 055 Liberty Main & Operation Svc District 2,054,230 2,391,888 2,459,397 2,518,121 056 Municipal Improvements 7,530,346 8,190,603 8,557,786 5,067,158 060 Hazardous Waste 510,667 507,951 441,692 362,250
065 Landfill Closure 2,052,201 2,392,171 2,482,795 2,497,419 Total Assigned 14,128,571 15,659,535 16,649,507 14,503,900 Unassigned
010 General Fund 9,186,751 9,296,294 8,938,723 7,770,335 Total Unassigned 9,186,751 9,296,294 8,938,723 7,770,335 Percent of Appropriations 115.66% 120.41% 104.97% 82.10% Total Governmental Fund Balance, End of Year $ 26,774,659 $ 28,487,302 $ 28,781,784 $ 23,445,158

GOVERNMENTAL FUNDS
Citywide Summaries

Page 5 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Revenues
Taxes $ 9,967,992 $ 10,523,936 $ 11,182,003 $ 11,200,658 $ 12,718,150 13.74% Licenses and Permits 2,397,406 2,881,153 2,674,707 1,965,208 2,213,201 -17.25% Fines, Forfeitures and Penalties 121,813 118,361 89,652 127,159 109,750 22.42% Use of Money and Property 842,412 1,487,028 1,142,010 1,741,724 986,969 -13.58% Intergovernmental Revenues 1,706,865 2,202,509 2,756,299 1,737,083 2,454,243 -10.96% Charges for Services 9,016,155 9,106,805 8,924,125 9,082,553 11,704,815 31.16% Other Revenue 421,117 115,592 137,538 140,060 304,357 121.29% Total Revenues 24,473,760 26,435,383 26,906,335 25,994,445 30,491,485 13.32% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 7,628,080 2,031,198 5,859,802 948,932 10,609,666 81.06% Total Resources 32,101,840 28,466,581 32,766,138 26,943,377 41,101,150 25.44% Expenditures
Salaries & Benefits 6,785,905 6,583,438 7,354,777 7,214,450 8,434,249 14.68% Insurance 615,081 735,270 995,668 980,143 856,060 -14.02% Professional Services 613,403 602,822 704,714 720,382 758,040 7.57% Contract Services 7,921,362 8,573,878 9,855,532 8,980,949 9,245,091 -6.19% Lease/Rent Expense 36,218 45,286 87,166 87,166 87,783 0.71% Maintenance & Repair 1,281,179 1,118,142 1,616,021 1,301,831 1,502,567 -7.02% Supplies & Materials 1,156,224 1,030,282 1,323,622 1,136,652 1,468,104 10.92% Training, Conferences & Meetings 53,947 60,140 93,400 66,432 98,050 4.98% Utilities 1,211,341 1,495,033 1,179,228 1,269,778 1,341,107 13.73% Debt Service Expense 2,046,947 1,922,638 2,383,747 2,383,747 2,323,483 -2.53% Misc. Expense 418,062 222,242 317,701 288,901 319,530 0.58% Total Expenditures 22,139,668 22,389,173 25,911,576 24,430,432 26,434,064 2.02% CIP & Capital Outlay 990,226 2,045,264 8,398,646 1,280,045 10,055,270 19.72% Other Financing Uses
Transfers Out 7,628,080 2,031,198 5,859,802 948,932 7,921,366 35.18% Transfers Out - Capital Reserve 50,000 - - - 2,688,300 - Total Use of Resources 30,807,974 26,465,635 40,170,024 26,659,408 47,098,999 17.25% Annual Surplus (Shortfall) $ 1,293,867 $ 2,000,946 $ (7,403,886) $ 283,969 $ (5,997,849) 18.99% Estimated Beg. Fund Balance 32,847,289 34,141,156 36,368,544 36,368,544 36,652,513 0.78% Estimated Ending Fund Balance $ 34,141,156 $ 36,368,544 $ 28,964,658 $ 36,652,513 $ 30,654,664 5.83%

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 $ 8,700,972 $ - $ 2,366,398 $ - $ - $ 1,650,780 $ 12,718,150 Licenses and Permits 1,249,761 - - - 963,440 - 2,213,201 Fines, Forfeitures and Penalties 20,400 89,350 - - - - 109,750 Use of Money and Property 328,744 388,593 29,502 - 240,000 130 986,969 Intergovernmental Revenues - 1,205,730 452,473 - 796,040 - 2,454,243 Charges for Services 307,498 11,245,958 - - 151,360 - 11,704,815 Other Revenue 279,357 - - - 25,000 - 304,357
Total Revenues 10,886,731 12,929,630 2,848,373 - 2,175,840 1,650,910 30,491,485 Other Financing Sources
Proceeds from long-term debt - - - - - - -
Transfers In 2,957,525 6,872,372 - - 779,769 - 10,609,666 Total Resources 13,844,256 19,802,002 2,848,373 - 2,955,609 1,650,910 41,101,150 Expenditures
Salaries & Benefits 4,482,111 2,869,717 894,774 - 172,345 15,301 8,434,249 Insurance 306,921 497,430 46,045 - 5,664 - 856,060
Professional Services 441,401 178,675 23,943 - 21,780 92,242 758,040 Contract Services 3,990,464 3,148,999 1,396,431 - 679,500 29,697 9,245,091 Lease/Rent Expense 35,793 50,340 650 - 1,000 - 87,783
Maintenance & Repair 445,545 956,422 93,100 - 7,500 - 1,502,567 Supplies & Materials 397,796 795,553 164,823 - 96,150 13,782 1,468,104 Training, Conferences & Meetings 62,750 25,000 - - 10,300 - 98,050 Utilities 314,157 911,075 113,875 - 2,000 - 1,341,107
Debt Service Expense 127,525 556,046 - - 128,024 1,511,888 2,323,483 Misc. Expense 183,430 126,750 9,350 - - - 319,530
Total Expenditures 10,787,893 10,116,008 2,742,990 - 1,124,264 1,662,910 26,434,064 CIP & Capital Outlay 2,500,000 5,008,558 90,000 - 2,456,712 - 10,055,270 Other Financing Uses
Transfers Out 8,000 2,638,360 162,970 - 5,112,036 - 7,921,366 Contribution Section 115 Trust - 2,688,300 - - - - 2,688,300 Total Use of Resources 13,295,893 20,451,226 2,995,960 - 8,693,011 1,662,910 47,098,999 Annual Surplus (Shortfall) 548,364 (649,223) (147,587) - (5,737,403) (12,000) (5,997,849) Estimated Beg. Balance -7/1/25 9,562,774 5,681,775 3,515,035 2,052 15,701,922 2,188,954 36,652,513 Estimated Fund Balance - 6/30/26 $ 10,111,138 5,032,552$ $ 3,367,448 2,052$ 9,964,519 $ 2,176,954$ $ 30,654,664

SUMMARY OF ACTIVITIES BY FUND TYPE
Citywide Summaries

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Measure O Measure K
Public Art
Fund General Fund General Plan
Transient
Occupancy
Tax
Total General
Funds
Revenues
Taxes $ 1,276,000 $ 1,729,000 $ - $ 5,675,972 $ - $ 20,000 $ 8,700,972 Licenses and Permits - - 15,000 1,234,761 - - 1,249,761 Fines, Forfeitures and Penalties - - - 20,400 - - 20,400 Use of Money and Property - - - 328,214 500 30 328,744
Intergovernmental Revenues - - - - - - -
Charges for Services - - - 300,276 7,222 - 307,498
Other Revenue - - - 279,357 - - 279,357
Total Revenues 1,276,000 1,729,000 15,000 7,838,980 7,722 20,030 10,886,731 Other Financing Sources
Proceeds from long-term debt - - - - - - -
Transfers In - 2,500,000 - 457,525 - - 2,957,525
Total Resources 1,276,000 4,229,000 15,000 8,296,505 7,722 20,030 13,844,256 Expenditures
Salaries & Benefits 1,276,000 - - 3,206,112 - - 4,482,111 Insurance - - - 306,921 - - 306,921
Professional Services - - - 441,401 - - 441,401
Contract Services - - - 3,950,464 5,000 35,000 3,990,464 Lease/Rent Expense - - - 35,793 - - 35,793
Maintenance & Repair - - 15,000 430,545 - - 445,545
Supplies & Materials - - - 397,796 - - 397,796
Training, Conferences & Meetings - - - 62,750 - - 62,750 Utilities - - - 314,157 - - 314,157
Debt Service Expense - - - 127,525 - - 127,525
Misc. Expense - - - 183,430 - - 183,430
Total Expenditures 1,276,000 - 15,000 9,456,893 5,000 35,000 10,787,893 CIP & Capital Outlay - 2,500,000 - - - - 2,500,000
Other Financing Uses
Transfers Out - - - 8,000 - - 8,000
Contribution Section 115 Trust - - - - - - -
Total Use of Resources 1,276,000 2,500,000 15,000 9,464,893 5,000 35,000 13,295,893 Annual Surplus (Shortfall) 0 1,729,000 - (1,168,388) 2,722 (14,970) 548,364 Estimated Beg. Balance -7/1/25 (0) 400,000 171,760 8,938,723 10,175 42,116 9,562,774 Estimated Fund Balance - 6/30/26 $ 0 $ 2,129,000 $ 171,760 $ 7,770,335 $ 12,897 $ 27,146 $ 10,111,138

SUMMARY OF ACTIVITIES BY FUND

GENERAL FUND
Citywide Summaries

Page 8 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Revenues
Taxes $ 6,348,292 $ 6,727,948 $ 7,258,979 $ 7,292,354 $ 8,700,972 19.86% Licenses and Permits 1,440,299 1,530,995 1,448,343 1,203,488 1,249,761 -13.71% Fines, Forfeitures and Penalties 20,390 22,148 20,000 19,809 20,400 2.00% Use of Money and Property 242,343 335,415 404,965 613,000 328,744 -18.82% Intergovernmental Revenues 106,789 106,510 - - - #DIV/0! Charges for Services 551,608 557,998 385,756 312,500 307,498 -20.29% Other Revenue 343,992 74,508 59,500 60,202 279,357 369.51% Total Revenues 9,053,713 9,355,521 9,577,543 9,501,353 10,886,731 13.67% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 1,055,048 123,971 458,460 458,460 2,957,525 545.10% Total Resources 10,108,761 9,479,492 10,036,002 9,959,813 13,844,256 37.95% Expenditures
Salaries & Benefits 3,651,941 3,571,411 3,727,868 3,727,868 4,482,111 20.23% Insurance 232,242 211,903 386,048 386,048 306,921 -20.50% Professional Services 378,658 380,839 387,965 449,137 441,401 13.77% Contract Services 3,379,215 3,912,230 4,084,306 3,885,567 3,990,464 -2.30% Lease/Rent Expense 20,135 14,607 35,208 35,208 35,793 1.66% Maintenance & Repair 392,892 320,280 460,035 390,445 445,545 -3.15% Supplies & Materials 287,278 289,790 408,560 363,490 397,796 -2.63% Training, Conferences & Meetings 39,961 41,049 58,100 51,132 62,750 8.00% Utilities 268,555 315,630 290,473 288,523 314,157 8.15% Debt Service Expense 122,247 123,971 125,734 125,734 127,525 1.42% Misc. Expense 321,425 132,650 179,701 173,001 183,430 2.08% Total Expenditures 9,094,550 9,314,360 10,143,997 9,876,153 10,787,893 6.35% CIP & Capital Outlay 19,406 566 40,000 40,000 2,500,000 100.00% 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 9,307,717 9,314,926 10,191,997 9,924,153 13,295,893 30.45% Annual Surplus (Shortfall) $ 801,044 $ 164,566 $ (155,995) $ 35,660 $ 548,364 451.53% Estimated Beg. Fund Balance 7,924,009 8,725,053 9,527,114 9,527,114 9,562,774 0.37% Estimated Ending Fund Balance $ 8,725,053 $ 9,527,114 $ 9,371,119 $ 9,562,774 $ 10,111,138 7.90%

SUMMARY OF ACTIVITIES

GENERAL FUND
City of Rio Vista
Citywide Summaries

Page 9 of 96 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 $ - $ - $ 288,026 $ - $ - $ - $ 671,728 $ 671,729 $ 734,915 $ 2,366,398 Licenses and Permits - - - - - - - - - -
Fines, Forfeitures and Penalties - - - - - - - - - -
Use of Money and Property 1,500 2 8,000 - - - 5,000 5,000 10,000 29,502 Intergovernmental Revenues 190,000 - 262,473 - - - - - - 452,473 Charges for Services - - - - - - - - - -
Other Revenue - - - - - - - - - -
Total Revenues 191,500 2 558,499 - - - 676,728 676,729 744,915 2,848,373 Other Financing Sources
Proceeds from long-term debt - - - - - - - - - -
Transfers In - - - - - - - - - -
Total Resources 191,500 2 558,499 - - - 676,728 676,729 744,915 2,848,373 Expenditures
Salaries & Benefits - - 84,893 - - - 557,065 - 252,816 894,774 Insurance - - 5,675 - - - 30,380 9,989 - 46,045
Professional Services - - 10,000 - - - 3,221 3,221 7,500 23,943 Contract Services 230,000 - 312,473 - - - 4,542 437,416 412,000 1,396,431 Lease/Rent Expense - - 650 - - - - - - 650
Maintenance & Repair - - 35,600 - - - 55,000 2,500 - 93,100 Supplies & Materials - - 4,600 - - - 32,196 128,027 - 164,823 Training, Conferences & Meetings - - - - - - - - - -
Utilities - - 100,000 - - - - - 13,875 113,875
Debt Service Expense - - - - - - - - - -
Misc. Expense - - - - - - - 9,350 - 9,350
Total Expenditures 230,000 - 553,891 - - - 682,404 590,504 686,191 2,742,990 CIP & Capital Outlay - - - - - - - 90,000 - 90,000
Other Financing Uses
Transfers Out - - 84,970 - - - 78,000 - - 162,970
Transfer to Reserves - - - - - - - - - -
Total Use of Resources 230,000 - 638,861 - - - 760,404 680,504 686,191 2,995,960 Annual Surplus (Shortfall) (38,500) 2 (80,362) - - - (83,676) (3,775) 58,724 (147,587) Estimated Beg. Balance -7/1/25 92,604 1,298 154,909 23,886 45,649 44,680 383,889 308,724 2,459,397 3,515,035 Estimated Fund Balance - 6/30/26 $ 54,104 $ 1,300 $ 74,547 $ 23,886 $ 45,649 $ 44,680 $300,213 $304,949 $2,518,121 $ 3,367,448

SUMMARY OF ACTIVITIES BY FUND

SPECIAL REVENUE FUNDS
Citywide Summaries

Page 10 of 96 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 - - - - 192,640 210,800 - 560,000 - 963,440 Fines, Forfeitures and Penalties - - - - - - - - - -
Use of Money and Property - - - 5,000 15,000 150,000 10,000 60,000 - 240,000 Intergovernmental Revenues - - 791,040 - - - 5,000 - - 796,040 Charges for Services - 31,000 - - - - 120,360 - - 151,360 Other Revenue 25,000 - - - - - - - - 25,000
Total Revenues 25,000 31,000 791,040 5,000 207,640 360,800 135,360 620,000 - 2,175,840 Other Financing Sources
Proceeds from long-term debt - - - - - - - - - -
Transfers In 103,000 - 676,769 - - - - - - 779,769
Total Resources 128,000 31,000 1,467,809 5,000 207,640 360,800 135,360 620,000 - 2,955,609 Expenditures
Salaries & Benefits - 6,652 - - - - 65,825 96,712 3,156 172,345 Insurance - 2,494 - - - - 1,557 1,185 428 5,664
Professional Services - 1,500 - - - - 5,000 15,280 - 21,780 Contract Services - 19,500 - 400,000 - - 110,000 150,000 - 679,500 Lease/Rent Expense - 500 - - - - 300 200 - 1,000
Maintenance & Repair - 7,500 - - - - - - - 7,500
Supplies & Materials - 12,330 - - - - 21,820 62,000 - 96,150 Training, Conferences & Meetings - - - - - - 10,300 - - 10,300 Utilities - 2,000 - - - - - - - 2,000
Debt Service Expense 128,024 - - - - - - - - 128,024
Misc. Expense - - - - - - - - - -
Total Expenditures 128,024 52,477 - 400,000 - - 214,802 325,377 3,584 1,124,264 CIP & Capital Outlay - - 1,467,809 - 60,000 928,904 - - - 2,456,712 Other Financing Uses
Transfers Out - - 1,812,712 - 96,799 2,922,525 - 280,000 - 5,112,036 Transfer to Reserves - - - - - - - - - -
Total Use of Resources 128,024 52,477 3,280,521 400,000 156,799 3,851,429 214,802 605,377 3,584 8,693,011 Annual Surplus (Shortfall) (24) (21,477) (1,812,712) (395,000) 50,842 (3,490,629) (79,442) 14,623 (3,584) (5,737,403) Estimated Beg. Balance -7/1/25 14,147 (113,279) 2,086,688 867,615 1,329,449 8,557,786 441,692 2,482,795 35,027 15,701,922 Estimated Fund Balance - 6/30/26 $ 14,123 $ (134,755) $ 273,976 $ 472,615 $ 1,380,291 $ 5,067,158 $ 362,250 $ 2,497,419 $ 9,964,519 31,443 $

SUMMARY OF ACTIVITIES BY FUND

CAPITAL OUTLAY FUNDS
Citywide Summaries

Page 11 of 96 ends

Community
Facilities
District
2006-1
Riverwalk CFD
Community
Facilities
District
2004-1
Liberty CFD
2018-1
Total Fiduciary
Funds
Revenues
Taxes $ 522,651 $ - $ 308,471 $ 819,658 $ 1,650,780
Licenses and Permits - - - - -
Fines, Forfeitures and Penalties - - - - -
Use of Money and Property 50 - 30 50 130
Intergovernmental Revenues - - - - -
Charges for Services - - - - -
Other Revenue - - - - -
Total Revenues 522,701 - 308,501 819,708 1,650,910
Other Financing Sources (Uses)
Proceeds from long-term debt - - - - -
Transfers In - - - - -
Total Resources 522,701 - 308,501 819,708 1,650,910
Expenditures
Salaries & Benefits 5,464 - 4,918 4,918 15,301
Insurance - - - - -
Professional Services 30,684 12,000 22,309 27,249 92,242 Contract Services 8,995 - 8,642 12,059 29,697
Lease/Rent Expense - - - - -
Maintenance & Repair - - - - -
Supplies & Materials 4,238 - 6,462 3,082 13,782
Training, Conferences & Meetings - - - - -
Utilities - - - - -
Debt Service Expense 473,319 - 266,169 772,400 1,511,888 Misc. Expense - - - - -
Total Expenditures 522,701 12,000 308,500 819,709 1,662,910 CIP & Capital Outlay - - - - -
Other Financing Sources (Uses)
Transfers Out - - - - -
Transfer to Reserves - - - - -
Total Use of Resources 522,701 12,000 308,500 819,709 1,662,910 Annual Surplus (Shortfall) 0 (12,000) 0 (0) (12,000)
Estimated Beg. Balance -7/1/25 462,923 65,865 272,060 1,388,107 2,188,954 Estimated Fund Balance - 6/30/26 $ 462,923 $ 53,865 $ 272,060 $ 1,388,107 $ 2,176,954

SUMMARY OF ACTIVITIES BY FUND

FIDUCIARY FUNDS
Citywide Summaries

Page 12 of 96 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 - - 50,000 - 350 24,000 15,000 - - 89,350 Use of Money and Property 2,500 12,900 60,000 - 218,193 80,000 15,000 - - 388,593 Intergovernmental Revenues 885,730 - - - 320,000 - - - - 1,205,730 Charges for Services 11,000 - 4,141,806 - 35,000 3,362,294 3,695,857 - - 11,245,958 Other Revenue - - - - - - - - - -
Total Revenues 899,230 12,900 4,251,806 - 573,543 3,466,294 3,725,857 - - 12,929,630 Other Financing Sources
Transfers In 8,000 - - 1,751,360 - - 12,000 957,000 4,144,012 6,872,372 Total Resources 907,230 12,900 4,251,806 1,751,360 573,543 3,466,294 3,737,857 957,000 4,144,012 19,802,002 Expenditures
Salaries & Benefits 37,323 57,517 1,359,274 - 26,887 853,774 534,943 - - 2,869,717 Insurance 15,716 1,613 165,237 - 54,733 110,797 149,334 - - 497,430 Professional Services 93,797 5,234 25,408 - 16,138 20,370 17,727 - - 178,675 Contract Services 440,875 1,155 400,000 - 45,203 1,249,833 1,011,933 - - 3,148,999 Lease/Rent Expense 2,800 500 20,600 - 1,500 12,700 12,240 - - 50,340 Maintenance & Repair 24,000 - 280,080 - 18,622 211,920 421,800 - - 956,422 Supplies & Materials 71,019 5,406 333,240 - 21,052 200,912 163,925 - - 795,553 Training, Conferences & Meetings - - 25,000 - - - - - - 25,000 Utilities 8,300 - 279,800 - 57,500 213,900 351,575 - - 911,075 Debt Service Expense - - 330,727 - 20,257 107,713 97,349 - - 556,046 Misc. Expense 1,200 - 96,100 - 1,050 2,300 26,100 - - 126,750 Total Expenditures 695,030 71,425 3,315,465 - 262,943 2,984,219 2,786,926 - - 10,116,008 CIP & Capital Outlay 200,200 50,000 274,286 351,360 320,000 - - - 3,812,712 5,008,558 Other Financing Uses
Transfers Out 12,000 50,000 576,360 - - 2,000,000 - - - 2,638,360 Transfer to Reserves - - 1,400,000 - - 331,300 957,000 - - 2,688,300 Total Use of Resources 907,230 171,425 5,566,111 351,360 582,943 5,315,519 3,743,926 - 3,812,712 20,451,226 Annual Surplus (Shortfall) 0 (158,525) (1,314,304) 1,400,000 (9,400) (1,849,224) (6,069) 957,000 331,300 (649,223) Estimated Beg. Balance -7/1/25 536,354 481,787 2,364,795 - (828,707) 2,850,513 277,032 - - 5,681,775 Estimated Fund Balance - 6/30/26 536,355$ 323,263$ $ 1,050,490 $ 1,400,000 $ (838,108) $ 1,001,289 270,963$ 957,000$ $ 331,300 $ 5,032,552

SUMMARY OF ACTIVITIES BY FUND

ENTERPRISE FUNDS
Citywide Summaries

Page 13 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 50,115 47,601 30,000 56,000 50,000 66.67% Use of Money and Property 80,941 95,789 30,000 82,000 60,000 100.00% Intergovernmental Revenues 12,053 116,308 145,829 52,521 - - Charges for Services 3,176,413 3,235,309 3,211,217 3,331,649 4,141,806 28.98% Other Revenue - 971 - - - -
Total Revenues 3,319,522 3,495,979 3,417,046 3,522,170 4,251,806 24.43% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 4,280,287 129,571 422,040 70,680 1,751,360 314.97% Total Resources 7,599,809 3,625,550 3,839,086 3,592,850 6,003,166 56.37% Expenditures
Salaries & Benefits 1,076,413 1,080,028 1,266,840 1,167,497 1,359,274 7.30% Insurance 144,135 183,022 205,419 192,008 165,237 -19.56% Professional Services 20,470 6,337 24,954 18,700 25,408 1.82% Contract Services 171,529 384,688 413,008 350,000 400,000 -3.15% Lease/Rent Expense 4,898 11,034 20,600 20,600 20,600 0.00% Maintenance & Repair 215,666 205,183 280,080 206,180 280,080 0.00% Supplies & Materials 239,810 199,864 371,946 237,546 333,240 -10.41% Training, Conferences & Meetings 13,665 19,092 25,000 5,000 25,000 0.00% Utilities 218,340 246,762 279,800 273,800 279,800 0.00% Debt Service Expense 63,438 57,153 321,963 321,963 330,727 2.72% Misc. Expense 83,617 77,249 98,100 76,000 96,100 -2.04% Total Expenditures 2,251,981 2,470,410 3,307,711 2,869,295 3,315,465 0.23% CIP & Capital Outlay 2,323,496 26,855 1,081,103 352,120 625,646 -42.13% Other Financing Uses
Transfers Out 4,305,287 154,571 826,360 75,000 576,360 -30.25% Transfer to Reserves - - - - 1,400,000 -
Total Use of Resources 8,880,764 2,651,836 5,215,174 3,296,415 5,917,471 13.47% Annual Surplus (Shortfall) $ (1,280,955) $ 973,714 $ (1,376,088) $ 296,435 $ 85,696 106.23% Estimated Beg. Fund Balance 2,926,637 1,645,682 2,068,360 2,068,360 2,364,795 14.33% Estimated Ending Fund Balance $ 1,645,682 $ 2,068,360 $ 692,272 $ 2,364,795 $ 2,450,490 253.98%

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

Page 14 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 1,238 1,056 652 350 350 -46.32% Use of Money and Property 196,280 197,344 226,981 229,074 218,193 -3.87% Intergovernmental Revenues 166,335 49,882 501,400 181,400 320,000 -36.18% Charges for Services 27,310 37,849 25,000 25,000 35,000 40.00% Other Revenue 28,695 4,481 - 100 - -
Total Revenues 419,859 290,611 754,033 435,924 573,543 -23.94% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In - - - - - -
Total Resources 419,859 290,611 754,033 435,924 573,543 -23.94% Expenditures
Salaries & Benefits 46,113 33,250 36,961 36,961 26,887 -27.26% Insurance 35,674 45,301 51,884 51,884 54,733 5.49%
Professional Services 23,605 22,996 25,946 11,946 16,138 -37.80% Contract Services 50,550 50,847 45,164 45,164 45,203 0.09% Lease/Rent Expense 2,420 1,187 1,500 1,500 1,500 0.00%
Maintenance & Repair 45,019 29,796 33,808 33,808 18,622 -44.92% Supplies & Materials 20,814 18,131 27,108 19,608 21,052 -22.34% Training, Conferences & Meetings - - - - - #DIV/0!
Utilities 46,930 54,827 57,500 57,500 57,500 0.00%
Debt Service Expense 7,668 7,358 19,757 19,757 20,257 2.53% Misc. Expense 300 - 1,050 1,050 1,050 0.00%
Total Expenditures 279,094 263,694 300,680 279,180 262,943 -12.55% CIP & Capital Outlay 85,785 44,314 520,000 200,000 320,000 -38.46% Other Financing Uses
Transfers Out - - 2,726 2,726 - -100.00%
Transfer to Reserves - - - - - -
Total Use of Resources 364,879 308,007 823,405 481,905 582,943 -29.20% Annual Surplus (Shortfall) $ 54,980 $ (17,396) $ (69,373) $ (45,981) $ (9,400) 86.45% Estimated Beg. Fund Balance (804,584) (749,604) (782,726) (782,726) (828,707) -5.87% Estimated Ending Fund Balance $ (749,604) $ (782,726) $ (852,099) $ (828,707) $ (838,108) 1.64%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 84 - AIRPORT
Citywide Summaries

Page 15 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 31,277 29,138 24,000 31,000 24,000 0.00% Use of Money and Property 57,875 117,391 80,000 136,908 80,000 0.00% Intergovernmental Revenues - - - - - -
Charges for Services 2,866,860 2,839,450 2,870,000 2,811,765 3,362,294 17.15% Other Revenue - 752 - - - -
Total Revenues 2,956,012 2,986,731 2,974,000 2,979,673 3,466,294 16.55% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 1,273,294 272,632 3,912,712 100,000 4,144,012 5.91% Total Resources 4,229,306 3,259,363 6,886,712 3,079,673 7,610,306 10.51% Expenditures
Salaries & Benefits 678,582 702,895 794,276 753,291 853,774 7.49% Insurance 66,326 89,981 112,927 110,814 110,797 -1.89%
Professional Services 8,677 9,674 23,516 10,266 20,370 -13.38% Contract Services 1,208,757 1,287,702 1,415,996 1,315,996 1,249,833 -11.73% Lease/Rent Expense 3,690 6,946 12,700 12,700 12,700 0.00% Maintenance & Repair 137,068 115,834 211,920 156,020 211,920 0.00% Supplies & Materials 331,213 256,602 155,373 155,373 200,912 29.31% Training, Conferences & Meetings - - - - - -
Utilities 169,611 230,883 183,900 183,900 213,900 16.31% Debt Service Expense 32,293 28,117 126,904 126,904 107,713 -15.12% Misc. Expense 1,373 1,029 2,300 2,300 2,300 0.00%
Total Expenditures 2,637,589 2,729,664 3,039,813 2,827,565 2,984,219 -1.83% CIP & Capital Outlay 507,277 - 3,912,712 100,000 3,812,712 -2.56% Other Financing Uses
Transfers Out 1,273,294 210,275 2,143,025 143,025 2,000,000 -6.67% Transfer to Reserves - - - - 331,300 -
Total Use of Resources 4,418,160 2,939,939 9,095,550 3,070,590 9,128,231 0.36% Annual Surplus (Shortfall) $ (188,854) $ 319,424 $ (2,208,838) $ 9,082 $ (1,517,924) 31.28% Estimated Beg. Fund Balance 2,911,742 2,722,888 2,841,431 2,841,431 2,850,513 0.32% Estimated Ending Fund Balance $ 2,722,888 $ 2,841,431 $ 632,593 $ 2,850,513 $ 1,332,589 110.66%

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

Page 16 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 18,793 18,418 15,000 20,000 15,000 0.00% Use of Money and Property 19,485 28,336 15,000 23,000 15,000 0.00% Intergovernmental Revenues - - - - - -
Charges for Services 2,237,402 2,274,216 2,272,270 2,441,757 3,695,857 62.65% Other Revenue - 752 - - - -
Total Revenues 2,275,681 2,321,721 2,302,270 2,484,757 3,725,857 61.83% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 411,741 1,284,927 12,000 12,000 969,000 7975.00% Total Resources 2,687,421 3,606,648 2,314,270 2,496,757 4,694,857 102.87% Expenditures
Salaries & Benefits 496,705 485,822 506,361 506,361 534,943 5.64% Insurance 85,936 109,450 153,229 153,229 149,334 -2.54% Professional Services 18,250 11,087 17,261 17,261 17,727 2.70% Contract Services 953,528 921,673 1,014,673 964,673 1,011,933 -0.27% Lease/Rent Expense 2,853 5,963 12,240 12,240 12,240 0.00% Maintenance & Repair 387,288 321,626 462,350 347,550 421,800 -8.77% Supplies & Materials 124,594 106,096 139,652 139,652 163,925 17.38% Training, Conferences & Meetings - - - - - -
Utilities 410,025 522,468 243,805 342,305 351,575 44.20% Debt Service Expense 27,325 24,557 113,126 113,126 97,349 -13.95% Misc. Expense 1,645 1,029 26,100 26,100 26,100 0.00%
Total Expenditures 2,508,148 2,509,771 2,688,796 2,622,496 2,786,926 3.65% CIP & Capital Outlay 282,421 - - - - #DIV/0!
Other Financing Uses
Transfers Out 411,741 1,272,927 - - - -
Transfer to Reserves - - - - 957,000 -
Total Use of Resources 3,202,310 3,782,698 2,688,796 2,622,496 3,743,926 39.24% Annual Surplus (Shortfall) $ (514,889) $ (176,050) $ (374,526) $ (125,739) $ 950,931 353.90% Estimated Beg. Fund Balance 1,234,272 719,383 402,771 402,771 277,032 -31.22% Estimated Ending Fund Balance $ 719,383 $ 402,771 $ 28,245 $ 277,032 $ 1,227,963 4247.54%

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

Page 17 of 96 ends

GENERAL FUND
13,844,256
34%

CAPITAL OUTLAY FUNDS
2,955,609
7%

SPECIAL REVENUE FUNDS
2,848,373
7%

ENTERPRISE FUNDS
19,802,002
48%

CUSTODIAL FUNDS
1,650,910
4%

CITYWIDE REVENUE BY FUND TYPE
$41,101,150

Page 18 of 96 ends

Fund
No.

Fund Name FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change

GENERAL FUND
002 Measure O $ 1,307,345 $ 1,431,900 $ 1,366,000 $ 1,366,000 $ 1,276,000 -6.59% 003 Measure K - - 400,000 400,000 4,229,000 957.25%
004 Public Art Fund 171,760 - 15,000 - 15,000 0.00%
010 General Fund 8,508,634 7,993,575 8,219,612 8,157,582 8,296,505 0.94% Subtotal General Fund 9,987,740 9,425,475 10,000,612 9,923,582 13,816,505 38.16% 022 General Plan 9,896 18,940 15,360 6,216 7,722 -49.73% 052 Transient Occupancy Tax 32,085 35,077 20,030 30,015 20,030 0.00% Total General Fund per Audit Report 10,029,721 9,479,492 10,036,002 9,959,813 13,844,256 37.95%

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 457,802 170,804 128,020 128,006 128,000 -0.02% 050 Storm Drain 31,149 31,486 31,000 31,000 31,000 0.00% 051 Capital Projects 546,919 569,373 1,462,286 74,447 1,467,809 0.38% 053 Roadway Impact 56,037 18,143 5,000 28,000 5,000 0.00% 054 Parks and Recreation 171,310 432,640 376,554 149,490 207,640 -44.86% 056 Municipal Improvements 409,442 692,316 817,155 658,013 360,800 -55.85% 060 Hazardous Waste 176,416 137,763 132,000 143,000 135,360 2.55% 065 Landfill Closure 474,295 567,332 540,000 660,000 620,000 14.81% 076 Army Base 32,659 13,327 4,810 7,010 - -100.00%
Total Capital Outlay Funds 2,356,029 2,633,184 3,496,825 1,878,966 2,955,609 -15.48%

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

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 173,929 190,129 181,500 199,927 191,500 5.51% 018 Asset Forfeiture 6 1 5 2 2 -60.00%
019 ATOD Grant - - - - - -
025 Gas Tax 489,034 551,106 548,653 553,653 558,499 1.79% 031 Developers Revolving 112,322 132,684 - 12 - -
033 Commercial Rehabilitation Loan 72,230 1,989 - 17,714 - - 034 CDBG Housing Rehabilitation 843 31 - 30 - -
038 Personnel Services District - Fire 538,954 592,053 738,169 746,169 676,728 -8.32% 039 Personnel Services District - Police 540,957 595,690 631,797 643,797 676,729 7.11% 055 Liberty Main & Operation Svc District 665,401 713,818 738,186 723,870 744,915 0.91% 091 Street Projects 36,080 - - 0 - -
Total Special Revenue Funds 2,629,756 2,777,501 2,838,310 2,885,173 2,848,373 0.35%

ENTERPRISE FUNDS
032 Transit 342,631 863,058 998,485 998,485 907,230 -9.14% 075 Business Park 25,490 225,746 (54,100) (35,196) 12,900 -123.84% 080 Water System 6,167,839 3,568,904 3,437,726 3,542,850 4,251,806 23.68% 081 Water Project - Capital Outlay 1,431,970 56,646 401,360 50,000 1,751,360 336.36% 084 Airport 419,859 290,611 754,033 435,924 573,543 -23.94% 085 Beach Facility 3,851,014 3,208,471 2,974,000 2,979,673 3,466,294 16.55% 086 NW Facility 2,529,076 3,606,648 2,314,270 2,496,757 3,737,857 61.51% 087 NW Sewer Project - Capital Outlay 158,345 - - - 957,000 100.00% 088 Beach Sewer Project - Capital Outlay 378,292 50,891 3,912,712 100,000 4,144,012 5.91% Total Enterprise Funds 15,304,515 11,870,975 14,738,486 10,568,493 19,802,002 34.36%

CITYWIDE REVENUE SUMMARY BY FUND
Revenues

Page 19 of 96 ends

Fund
No.

Fund Name FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change

CITYWIDE REVENUE SUMMARY BY FUND
Revenues

CUSTODIAL FUNDS
041 Community Facilities District 2006-1 531,041 531,298 530,840 522,711 522,701 -1.53% 042 Riverview Point Assessment District 46,721 - - - - - 043 Riverview Point Bond Reserve 35 - - - - -
049 Community Facilities District 2004-1 304,321 311,032 304,213 308,506 308,501 1.41% 095 Liberty CFD 820,650 863,100 821,461 819,714 819,708 -0.21% Total Custodial Funds 1,702,768 1,705,429 1,656,514 1,650,930 1,650,910 -0.34% TOTAL FUNDS $ 32,022,800 $ 28,466,581 $ 32,766,138 $ 26,943,377 $ 41,101,150 25.44%

Page 20 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Taxes $ 5,008,894 $ 5,260,986 $ 5,472,979 $ 5,496,354 $ 5,675,972 3.71% Measure O 1,307,345 1,431,900 1,366,000 1,366,000 1,276,000 -6.59% Measure K - - 400,000 400,000 1,729,000 332.25%
Transient Occupancy Tax 32,053 35,062 20,000 30,000 20,000 0.00% Franchises, Licenses and Permits 1,412,300 1,530,995 1,448,343 1,203,488 1,249,761 -13.71% Fines, Forfeitures and Penalties 20,390 22,148 20,000 19,809 20,400 2.00% Use of Money and Property 242,343 335,415 404,965 613,000 328,744 -18.82% Intergovernmental Revenues 106,789 106,510 - - - -
Charges for Services 551,608 557,998 385,756 312,500 307,498 -20.29% Other Revenue 343,992 74,508 59,500 59,600 279,357 369.51% SUBTOTAL GENERAL FUND RESOURCES 9,025,714 9,355,521 9,577,543 9,500,751 10,886,731 13.67% Transfers In - Interfund Loan - - - - 2,500,000 100.00% Transfers In 832,247 123,971 458,460 458,460 457,525 -0.20% TOTAL GENERAL FUND RESOURCES $ 9,857,961 $ 9,479,492 $ 10,036,002 $ 9,959,211 $ 13,844,256 Annual Percentage Change -3.84% 5.06% 37.95%

GENERAL FUND REVENUE BY CATEGORY
Taxes,
5,675,972 ,
41%
Measure O ,
1,276,000 ,
9%
Measure K,
1,729,000 ,
13%
Franchises, Licenses
and Permits,
384,726,
9%
Use of Money and Property,
328,744 ,
3%
Charges for Services,
307,498 ,
2%
Other
Revenue,
319,757 , 2%
Transfers In,
2,957,525 ,
21%
Revenues

Page 21 of 96 ends

Major Recurring Revenue Sources
FY 22/23
Audited
% of
Revenue
FY 23/24
Audited
% of
Revenue
FY 24/25
Projected
% of
Revenue
FY25/26
Budget
% of
Total
Revenue
Utility Service Fees $ 8,394,742 36.87% 8,464,438 $ 34.23% 8,681,592 $ 35.66% $ 11,313,958 39.23% Sales Tax (including Measure O & K) $ 2,636,530 11.58% 2,723,550 $ 11.01% 2,665,900 $ 10.95% $ 4,266,600 14.79% Property Tax $ 2,320,140 10.19% 2,733,154 $ 11.05% 2,923,351 $ 12.01% $ 3,070,168 10.65% Community Facilities District Assessments $ 1,729,587 7.60% $ 1,854,256 7.50% $ 1,969,464 8.09% $ 2,078,372 7.21% Development Fees (including Cannabis Fees) 1,668,234 $ 7.33% 2,386,424 $ 9.65% 1,212,835 $ 4.98% $ 1,430,378 4.96% Motor Vehicle In-Lieu Taxes $ 994,372 4.37% 1,056,479 $ 4.27% 1,115,029 $ 4.58% $ 1,186,204 4.11% Franchise Fees $ 699,215 3.07% 750,169 $ 3.03% 819,370 $ 3.37% $ 826,621 2.87% Gas Tax (including SB1) $ 481,849 2.12% 536,539 $ 2.17% 540,653 $ 2.22% $ 550,499 1.91% Public Safety Fees & Grants $ 475,084 2.09% 384,347 $ 1.55% 351,664 $ 1.44% $ 345,000 1.20% Interest Income $ 515,496 2.26% 1,027,622 $ 4.16% 1,473,750 $ 6.05% $ 690,662 2.39% Total Major Recurring Revenues $ 19,915,247 87.46% 21,916,977 $ 88.63% 21,753,608 $ 89.36% 25,758,461 $ 89.31%

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 & K); 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,
$11,313,958
Sales Tax (including Measure O
& K), $4,266,600
Property Tax, $3,070,168
Community Facilities District
Assessments, $2,078,372
Development Fees (including
Cannabis Fees), $1,430,378
Motor Vehicle In-Lieu Taxes,
$1,186,204
Franchise Fees, $826,621
Gas Tax (including SB1),
$550,499
Public Safety Fees & Grants,
$345,000
Interest Income, $690,662
Revenues

Page 22 of 96 ends

GENERAL FUND
13,295,893
28%

CAPITAL OUTLAY FUNDS
8,693,011
19%

SPECIAL REVENUE FUNDS
2,995,960
6%

ENTERPRISE FUNDS
20,451,226
43%

CUSTODIAL FUNDS,
1,662,910 , 4%

CITYWIDE EXPENDITURES BY FUND TYPE
$47,098,999

Page 23 of 96 ends

Fund
No.

Fund Name FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change

GENERAL FUND
002 Measure O $ 1,307,345 $ 1,431,900 $ 1,366,000 $ 1,366,000 $ 1,276,000 -6.59% 003 Measure K - - - - 2,500,000 100.00%
004 Public Art Fund - - 15,000 - 15,000 0.00%
010 General Fund 7,942,996 7,720,483 8,767,997 8,515,152 9,464,893 7.95% Subtotal General Fund 9,250,342 9,152,382 10,148,997 9,881,153 13,255,893 30.61% 022 General Plan 31,945 127,543 8,000 8,000 5,000 -37.50% 052 Transient Occupancy Tax 25,431 35,000 35,000 35,000 35,000 0.00% Total General Fund per Audit Report 9,307,717 9,314,926 10,191,997 9,924,153 13,295,893 30.45%

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 339,295 297,348 186,427 186,427 128,024 -31.33% 050 Storm Drain 62,176 166,781 50,806 50,806 52,477 3.29% 051 Capital Projects 749,540 388,917 3,424,998 224,447 3,280,521 -4.22% 053 Roadway Impact 6,571 6,544 400,000 20,000 400,000 0.00% 054 Parks and Recreation 50,265 9,622 156,799 - 156,799 0.00% 056 Municipal Improvements 128,956 145,381 1,245,734 290,830 3,851,429 209.17% 060 Hazardous Waste 170,928 140,479 209,259 209,259 214,802 2.65% 065 Landfill Closure 714,217 179,287 569,375 569,375 605,377 6.32% 076 Army Base 24,053 14,555 3,298 3,298 3,584 8.66%
Total Capital Outlay Funds 2,246,001 1,348,916 6,246,695 1,554,443 8,693,011 39.16%

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

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 180,000 180,000 180,000 180,000 230,000 27.78% 025 Gas Tax 527,929 523,178 847,095 759,051 638,861 -24.58% 031 Developers Revolving 116,265 89,332 25,000 25,000 - -100.00% 033 Commercial Rehabilitation Loan 87,148 34,368 - - - #DIV/0! 034 CDBG Housing Rehabilitation 17,305 16,165 - 5,209 - #DIV/0! 038 Personnel Services District - Fire 550,831 502,804 739,082 739,082 760,404 2.88% 039 Personnel Services District - Police 481,724 536,994 640,337 586,173 680,504 6.27% 055 Liberty Main & Operation Svc District 457,165 376,160 656,362 656,362 686,191 4.54% 091 Street Projects 36,080 - - - - -
Total Special Revenue Funds 2,454,448 2,259,000 3,087,875 2,950,876 2,995,960 -2.98%

ENTERPRISE FUNDS
032 Transit 578,474 669,168 946,933 946,933 907,230 -4.19% 075 Business Park 666,817 180,163 219,702 169,702 171,425 -21.97% 080 Water System 3,760,978 2,578,912 4,813,814 3,246,415 5,566,111 15.63% 081 Water Project - Capital Outlay 2,848,318 72,924 401,360 50,000 351,360 -12.46% 084 Airport 302,369 308,007 823,405 481,905 582,943 -29.20% 085 Beach Facility 3,015,881 2,729,664 5,182,838 2,970,590 5,315,519 2.56% 086 NW Facility 2,666,493 2,509,771 2,688,796 2,622,496 3,743,926 39.24% 087 NW Sewer Project - Capital Outlay 253,396 1,272,927 - - - - 088 Beach Sewer Project - Capital Outlay 895,002 210,275 3,912,712 100,000 3,812,712 -2.56% Total Enterprise Funds 14,987,727 10,531,811 18,989,561 10,588,042 20,451,226 7.70%

CITYWIDE EXPENDITURE SUMMARY BY FUND
Expenditures

Page 24 of 96 ends

Fund
No.

Fund Name FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change

CITYWIDE EXPENDITURE SUMMARY BY FUND
Expenditures

CUSTODIAL FUNDS
041 Community Facilities District 2006-1 523,198 524,488 527,466 527,466 522,701 -0.90% 042 Riverview Point Assessment District 139,316 - - - - - 043 Riverview Point Bond Reserve 46,709 - - - - -
044 Riverwalk CFD - - 12,000 - 12,000 0.00%
049 Community Facilities District 2004-1 295,087 292,818 300,190 300,190 308,500 2.77% 095 Liberty CFD 807,771 804,586 814,239 814,239 819,709 0.67% Total Custodial Funds 1,812,080 1,621,892 1,653,895 1,641,895 1,662,910 0.55% TOTAL FUNDS $ 30,807,974 $ 25,076,545 $ 40,170,024 $ 26,659,408 $ 47,098,999 17.25%

Page 25 of 96 ends

FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Measure O Funded Employees $ 1,307,345 $ 1,431,900 $ 1,366,000 $ 1,366,000 $ 1,276,000 -6.59% Measure K Funded Capital Projects - - - - 2,500,000 100.00% Public Art Fund - - 15,000 - 15,000 0.00%
City Council 116,630 122,810 111,736 125,116 125,654 12.46% City Manager 280,793 275,316 310,774 320,774 342,209 10.12% City Administration 431,823 116,504 334,542 358,434 375,401 12.21% City Clerk 178,453 189,483 224,618 222,350 189,726 -15.53% Finance 140,868 123,545 146,728 146,728 148,982 1.54%
Information Technology 171,493 167,097 175,949 175,949 184,850 5.06% Building Department 131,916 172,797 259,209 183,594 364,417 40.59% Planning 352,694 341,619 356,693 268,548 360,810 1.15%
Code Enforcement 46,875 35,223 84,007 65,207 135,346 61.11% Economic Development 10,686 7,846 8,213 8,213 75,790 822.78% City Hall Bldg/Grounds 85,255 81,469 134,082 134,082 85,228 -36.44% Swimming Pool 103,439 131,928 166,925 131,175 147,355 -11.72% Community Center 33,057 35,392 45,976 36,937 36,024 -21.65% Corporation Yard 91,687 134,001 146,490 131,490 161,542 10.28% Senior Center 27,924 30,333 40,873 36,873 37,196 -9.00% Parks 226,061 250,613 234,959 225,959 240,837 2.50%
Street 173,612 178,293 224,640 187,340 209,407 -6.78%
Public Works Administration 20,880 61,922 35,624 30,924 31,588 -11.33% Library 16,082 17,591 62,072 62,072 22,042 -64.49%
Fire 2,058,702 1,974,457 2,077,722 2,077,222 2,444,516 17.65% Police 3,020,487 3,208,467 3,529,233 3,529,233 3,688,685 4.52% Recreation 29,817 63,777 48,932 48,932 49,288 0.73%
Transient Occupancy Tax 25,431 35,000 35,000 35,000 35,000 0.00% General Plan 31,945 127,543 8,000 8,000 5,000 -37.50%
Contribution Section 115 Trust 50,000 - - - - -
Transfers Out 143,762 - 8,000 8,000 8,000 0.00%
TOTAL GENERAL FUND EXPENDITURES $ 9,307,717 $ 9,314,926 $ 10,191,997 $ 9,924,153 $ 13,295,893 Annual Percentage Change 0.08% 6.54% 30.45%

GENERAL FUND EXPENDITURE BY FUNCTION
Expenditures

Page 26 of 96 ends

FY 24/25
Budget
FY25/26
Proposed
Budget
% Change
$ CHANGE
from Last
Year's
Budget
Measure O Funded Employees $ 1,366,000 $ 1,276,000 -6.59% $ (90,000) Decrease based on Consultant Forecast Measure K Funded Capital Projects - 2,500,000 100.00% $2,500,000 Roadway Improvement Project, Offset by Interfund Loan Public Art Fund 15,000 15,000 0.00% $ -
City Council 111,736 125,654 12.46% $ 13,918 Increase due to Legal Fee City Manager 310,774 342,209 10.12% $ 31,435 Increase due to Legal Fee, CalPERS unfunded liability, and COLA City Administration 334,542 375,401 12.21% $ 40,859 Increase due to Legal Fee and budget carryforward for fee study City Clerk 224,618 189,726 -15.53% $ (34,892) Decrease due to Election Expense Finance 146,728 148,982 1.54% $ 2,254 COLA
Information Technology 175,949 184,850 5.06% $ 8,901 Server Replacement Building Department 259,209 364,417 40.59% $ 105,208 $ 228,241 Planning 356,693 360,810 1.15% $ 4,117
Code Enforcement 84,007 135,346 61.11% $ 51,340
Economic Development 8,213 75,790 822.78% $ 67,577
City Hall Bldg/Grounds 134,082 85,228 -36.44% $ (48,854) $ (120,423) Swimming Pool 166,925 147,355 -11.72% $ (19,570)
Community Center 45,976 36,024 -21.65% $ (9,952)
Corporation Yard 146,490 161,542 10.28% $ 15,052
Senior Center 40,873 37,196 -9.00% $ (3,678)
Parks 234,959 240,837 2.50% $ 5,878
Street 224,640 209,407 -6.78% $ (15,233)
Public Works Administration 35,624 31,588 -11.33% $ (4,037) Library 62,072 22,042 -64.49% $ (40,030)
Fire
2,077,722 2,444,516 17.65% 366,794$ FIRE
Police
3,529,233 3,688,685 4.52% 159,452$ POLICE
Recreation 48,932 49,288 0.73% $ 355
Transient Occupancy Tax 35,000 35,000 0.00% $ -
General Plan 8,000 5,000 -37.50% $ (3,000)
Contribution Section 115 Trust - - - $ -
Transfers Out 8,000 8,000 0.00% $ -
TOTAL GENERAL FUND EXPENDITURES $ 10,191,997 $ 13,295,893 3,103,895$ Annual Percentage Change 30.45%
Increase due to Battalion Chief Position is included
in the budget of FY25/26, 4% COLA, increase in
CalPERS unfunded liability, decrease in Measure O
Revenue.

Increase due to 4.64% adjustment of County Sheriff
Contract

GENERAL FUND EXPENDITURE BY FUNCTION
Increase due to New CD Director. Offset by Misc.

Revenue funded by CA Forever
PUBLIC WORKS - Decrease mainly due to one-time
repair/maintenance

Page 27 of 96 ends

FOR BUDGET STUDY SESSION ONLY
FY 22/23
Audited
FY 23/24
Audited
FY 24/25
Budget
FY 24/25
Projected
FY25/26
Proposed
Budget
% Change
Expenditures
Salaries & Benefits $ 2,344,596 $ 2,139,511 $ 2,361,868 $ 2,361,868 $ 3,206,112 35.74% Measure O Funded Employees 1,307,345 1,431,900 1,366,000 1,366,000 1,276,000 -6.59% Insurance 232,242 211,903 386,048 386,048 306,921 -20.50% Professional Services 378,658 380,839 387,965 449,137 441,401 13.77% Contract Services 3,379,215 3,912,230 4,099,306 3,885,567 4,005,464 -2.29% Lease/Rent Expense 20,135 14,607 35,208 35,208 35,793 1.66% Maintenance & Repair 392,892 320,280 445,035 390,445 430,545 -3.26% Supplies & Materials 287,278 289,790 408,560 363,490 397,796 -2.63% Training, Conferences & Mtgs 39,961 41,049 58,100 51,132 62,750 8.00% Utilities 268,555 315,630 290,473 288,523 314,157 8.15% Debt Service Expense 122,247 123,971 125,734 125,734 127,525 1.42% Misc. Expense 321,425 132,650 179,701 173,001 183,430 2.08% SUBTOTAL GENERAL FUND OPERATIONS 9,094,550 9,314,360 10,143,997 9,876,153 10,787,893 6.35% Contribution Section 115 Trust 50,000 - - - - -
Measure K Funded Capital Projects - - - - 2,500,000 100.00% Capital Outlay 19,406 566 40,000 40,000 - -100.00%
TOTAL USE OF RESOURCES 9,163,956 9,314,926 10,183,997 9,916,153 13,287,893 30.48% Transfers Out 143,762 - 8,000 8,000 8,000 0.00%
TOTAL GENERAL FUND EXPENDITURES $ 9,307,717 $ 9,314,926 $ 10,191,997 $ 9,924,153 $ 13,295,893 Annual Percentage Change 0.08% 6.54% 30.45%

GENERAL FUND EXPENDITURE BY CATEGORY
Salaries & Benefits,
3,206,112 , 24%
Measure O
Funded
Employees,
1,276,000 , 10%
Insurance,
Professional Services, 306,921 , 2.3%
441,401 , 3% Contract Services,
4,005,464 , 30%
Lease/Rent
Expense, 35,793 ,

0.3%
Maintenance &
Repair, 430,545 ,
3%
Supplies &
Materials,
397,796 , 3%
Training,
Conferences &
Mtgs, 62,750 ,

0.5%
Utilities,
314,157 , 2.4%
Debt Service
Expense, 127,525
, 1%
Misc. Expense,
183,430 , 1.4%
Transfers Out,
8,000 , 0.1%
Measure K Funded
Capital Projects,
2,500,000 , 19%
Expenditures

Page 28 of 96 ends

FY 21/22
Audited
FY 22/23
Audited
FY23/24
Audited
FY24/25
Projected
FY25/26
Proposed
Expenditures
Salaries & Benefits
Measure O Funded Employees $ 1,288,725 $ 1,150,101 $ 1,332,270 $ 1,267,000 $ 1,167,665 General Fund - Fund 010 1,037,416 1,430,787 1,408,597 1,333,927 1,704,644 Personnel Services District - Fund 038 336,210 420,808 265,656 455,009 557,065 Subtotal Salaries & Benefits 2,662,351 3,001,696 3,006,523 3,055,936 3,429,374 Annual Percentage Change 8.12% 12.75% 0.16% 1.64% 12.22% Other Operating Costs
General Fund - Fund 010 558,035 627,915 565,860 743,294 739,872 Personnel Services District - Fund 038 8,245 52,023 129,742 146,097 125,339 Subtotal Other Operating Costs 566,280 679,938 695,602 889,391 865,211 Debt Service Expense
Vehicle Replacement - Fund 12 128,024 128,024 128,024 128,024 128,024 Capital Outlay
General Fund - Fund 010 - - - - -
Personnel Services District - Fund 038 - - 29,406 59,977 - Subtotal Capital Outlay - - 29,406 59,977 -
Transfers Out
Personnel Services District - Fund 038 85,000 78,000 78,000 78,000 78,000 TOTAL OPERATING EXPENDITURES $ 3,441,655 $ 3,887,658 $ 3,937,555 $ 4,211,328 $ 4,500,609 General Fund Expenditures
General Fund - Fund 010 $ 6,657,268 $ 7,942,996 $ 7,720,483 $ 8,515,152 $ 9,464,893 Measure O - Fund 002 1,436,763 1,307,345 1,431,900 1,366,000 1,276,000 TOTAL EXPENDITURE OF GENERAL FUND $ 8,094,031 $ 9,250,341 $ 9,152,383 $ 9,881,152 $ 10,740,893 Percentage of Total General Fund (including Measure O)
Salaries & Benefits funded by General
Fund (including Measure O) $ 2,326,141 $ 2,580,888 $ 2,740,867 $ 2,600,927 $ 2,872,309 % of Total General Fund 28.74% 27.90% 29.95% 26.32% 26.74%

OPERATING EXPENDITURE - FIRE DEPARTMENT
Expenditures

Page 29 of 96 ends

FY 21/22
Audited
FY22/23
Audited
FY23/24
Audited
FY24/25
Projected
FY25/26
Proposed
Expenditures
Salaries & Benefits
Measure O Funded Employees $ 136,170 $ 144,795 $ 85,370 $ 85,370 $ 95,779 General Fund - Fund 010 87,645 105,511 63,861 141,969 155,058 Subtotal Salaries & Benefits 223,815 250,306 149,231 227,339 250,837 Solano County Sheriff Contract
General Fund - Fund 010 2,176,477 2,376,177 2,642,596 2,803,543 2,909,009 Law Enforcement - Fund 017 180,000 180,000 180,000 180,000 230,000 Personnel Services District - Fund 039 370,000 370,000 370,000 370,000 370,000 Subtotal Sheriff Contract 2,726,477 2,926,177 3,192,596 3,353,543 3,509,009 % Change 7.47% 7.32% 9.10% 5.04% 4.64%
TOTAL S&B & Sheriff Contract 2,950,292 3,176,483 3,341,827 3,580,882 3,759,846 Annual Percentage Change 2.23% 7.67% 5.21% 7.15% 5.00%
Other Operating Costs
General Fund - Fund 010 465,525 546,233 502,010 583,721 624,618 Law Enforcement - Fund 017 6,229 - - - -
Personnel Services District - Fund 039 82,495 42,979 82,012 143,121 220,504 Subtotal Other Operating Costs 554,249 589,212 584,022 726,842 845,122 Debt Service Expense
Personnel Services District - Fund 039 23,054 - 23,054 23,052 - Capital Outlay
General Fund - Fund 010 - - - - -
Personnel Services District - Fund 039 53,465 68,745 49,147 50,000 90,000 Subtotal Capital Outlay 53,465 68,745 49,147 50,000 90,000 Transfers Out
Personnel Services District - Fund 039 - - 12,781 - -
TOTAL OPERATING EXPENDITURES $ 3,581,060 $ 3,834,440 $ 4,010,831 $ 4,380,776 $ 4,694,968 General Fund Expenditures
General Fund - Fund 010 $ 6,657,268 $ 7,942,996 $ 7,720,483 $ 8,515,152 $ 9,464,893 Measure O - Fund 002 1,436,763 1,307,345 1,431,900 1,366,000 1,276,000 TOTAL EXPENDITURE OF GENERAL FUND $ 8,094,031 $ 9,250,341 $ 9,152,383 $ 9,881,152 $ 10,740,893 Percentage of Total General Fund (including Measure O)
Salaries/Benefits & Sheriff Contract funded by
General Fund (including Measure O) $ 2,400,292 $ 2,626,483 $ 2,791,827 $ 3,030,882 $ 3,159,846 % of Total General Fund 29.66% 28.39% 30.50% 30.67% 29.42%

OPERATING EXPENDITURE - POLICE DEPARTMENT
Expenditures

Page 30 of 96 ends

Special
Revenue
Parks and
Recreation
Municipal
Improvement
Personnel
Services
District Police
Transit Business
Park Water TOTALS
Revenues
Intergovernmental - Grants 200,200 200,200
- - 200,200 - - 200,200
Expenditures
To appropriate new funds
CO007 Vehicle - Transit Bus Replacement 175,200 175,200 CO008 Equipment - Facility Electrification and CARB
Compliance 25,000 25,000
CO010 Equipment - Citywide Surveillance Camera
System 70,000 70,000
CO038 Equipment - Vehicle Radio Upgrade 20,000 20,000
CO040 Bldg Improv - 933 Airport Road Clean Up 50,000 50,000 CO041 Bldg Improv - Corp Yard Rehabilitation 50,000 50,000 CO042 Bldg Improv - Library Improvement 60,000 60,000
CO043 Bldg Improv - 628 Montezuma Improvement 60,000 60,000 CO044 Equipment - Police Dept Generator 94,139 94,139
CO045 Bldg Improv - Pool Resurfacing & Pump 275,000 275,000 CO046 Bldg Improv - Fire Station Fencing/Roof 100,000 100,000 CO047 Bldg Improv - Parks at Val de Flores-Trees
Planting 50,000 50,000
CO048 Equipment - Machinery / Equipment for Parks 10,000 10,000 CO049 Equipment - Water System Spare Motor 35,000 35,000 PD002 Vehicle - Two Police Vehicles 289,765 289,765
60,000 928,904 90,000 200,200 50,000 35,000 1,364,104
Other Sources/Uses
Personnel Svc District - Police 90,000 90,000
Parks and Recreation 60,000 60,000
Municipal Improvements 928,904 928,904
Business Park 50,000 50,000
Water 35,000 35,000
60,000 928,904 90,000 - 50,000 35,000 1,163,904
Net Annual Activity - - - - - - -
Capital Outlay Enterprise Funds
City of Rio
Vista
City of
Rio Vista Capital Outlay

Page 31 of 96 ends

Equipment / Vehicle
Project Name: Project # : CO007
Project Budget: $175,200
Status: New
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
32 Transit/Grants 175,200 - 175,200
0 0
0 0
0 0
0 Total 0 175,200 0 0 0 175,200
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 32-Equipment/Vehicle 175,200 - 175,200
0 0
0 0
0 0
0 Total 0 175,200 0 0 0 175,200
Remaining budget: -
Comments :

TRANSIT BUS REPLACEMENT PROGRAM
Delta Breeze Transit System
The City of Rio Vista began providing general public diala-ride service, known as Rio Vista Transit, in 1980. Rio Vista Transit became Rio Vista Delta Breeze, a deviated fixed-route service, in 2006.

Delta Breeze operates two deviated fixed-routes: Route
50 Express between Rio Vista/Isleton and
Fairfield/Suisun and Route 52 Express to Antioch and
the Pittsburg/Bay Point BART station. Service on Route
50 operates Monday through Friday 7:30 a.m. to 7:00
p.m.

Two Transit Buses are budgeted for replacement in FY 2025/26 Capital Outlay

Page 32 of 96 ends

Equipment / Vehicle
Project Name: Project # : CO008
Project Budget: $25,000
Status: New
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
32 Transit/Grants - 25,000 25,000
0 0
0 0
0 0
0 Total 0 25,000 0 0 0 25,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 32-Equipment/Vehicle 25,000 - 25,000
0 0
0 0
0 0
0 Total 0 25,000 0 0 0 25,000
Remaining budget: -
Comments :

TRANSIT FACILITY ELECTRIFICATION
Delta Breeze Transit System
Transit facility electrification and CARB compliance
Capital Outlay

Page 33 of 96 ends

Equipment / Vehicle
Project Name: Project # : CO010
Project Budget: $359,126
Status: Ongoing
Department: Police
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
75 Business Park 115,000 0 115,000
39 Personal Service District 99,126 70,000 25,000 25,000 25,000 244,126 0 0
0 0
0 0
Total 214,126 70,000 25,000 25,000 25,000 359,126
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 39-Equipment/Vehicle 214,126 70,000 25,000 25,000 25,000 359,126 0 0
0 0
0 0
0 Total 214,126 70,000 25,000 25,000 25,000 359,126
Remaining budget: -
Comments : $50,000 - Surveillance Cameras
$20,000 - Flock Safety ALPR Camera

CITYWIDE CAMERA SYSTEM
Citywide
Surveillance cameras on Main Street, Highway 12,
Promenade, parks and business park. This project will
significantly improve public safety throughout the city.

Capital Outlay

Page 34 of 96 ends

Equipment / Vehicle
Project Name: Project # : CO038
Project Budget: $70,000
Status: Ongoing
Department: Police
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
39 Personal Service District Fund - Police 20,000 20,000 10,000 10,000 10,000 70,000 0 0
0 0
0 0
0 Total 20,000 20,000 10,000 10,000 10,000 70,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 39-Equipment/Vehicle 20,000 20,000 10,000 10,000 10,000 70,000 0 0
0 0
0 0
0 Total 20,000 20,000 10,000 10,000 10,000 70,000
Remaining budget: -
Comments :

POLICE VEHICLE RADIO UPGRADE
Poppy House Road
Police Vehicle Radio Upgrade
Capital Outlay

Page 35 of 96 ends

Studies/Reports
Project Name: Project # : CO040
Project Budget: $50,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 75 Business Park - 50,000 50,000
0 0
0 0
0 0
0 Total 0 50,000 0 0 0 50,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 75-Prelim Design/Studies 50,000 - 50,000
0 0
0 0
0 0
0 Total 0 50,000 0 0 0 50,000
Remaining budget: -
Comments :
933 AIRPORT RD CLEAN UP PLAN
Business Park
Clean Up plan, grant writing for Studies and Reporting
required by the State
Staff will continue to seek Brownfield Grant funding for cleanup
Capital Outlay

Page 36 of 96 ends

Facilities: Other
Project Name: Project # : CO041
Project Budget: $50,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56 Municipal Improvement - 50,000 50,000
0 0
0 0
0 0
0 Total 0 50,000 0 0 0 50,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56-Municipal Improvement 50,000 - 50,000
0 0
0 0
0 0
0 Total 0 50,000 0 0 0 50,000
Remaining budget: -
Comments :

CORP YARD REHABILITATION
Corp Yard
Corp Yard Improvement - Paint Shop Building /
Mechanic Bay areas
Capital Outlay

Page 37 of 96 ends

Facilities: Other
Project Name: Project # : CO042
Project Budget: $60,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56 Municipal Improvement - 60,000 60,000
0 0
0 0
0 0
0 Total 0 60,000 0 0 0 60,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56-Municipal Improvement 60,000 - 60,000
0 0
0 0
0 0
0 Total 0 60,000 0 0 0 60,000
Remaining budget: -
Comments :

LIBRARY IMPROVEMENT
Library
Library Improvement - Sealing and Exterior Paint
Capital Outlay

Page 38 of 96 ends

Facilities: Other
Project Name: Project # : CO043
Project Budget: $60,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Page 39 of 96 ends

Equipment / Vehicle
Project Name: Project # : CO044
Project Budget: $205,000
Status: Ongoing
Department: Police
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56 Municipal Improvement 110,861 94,139 205,000
0 0
0 0
0 0
0 Total 110,861 94,139 0 0 0 205,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56-Municipal Improvement 110,861 94,139 205,000
0 0
0 0
0 0
0 Total 110,861 94,139 0 0 0 205,000
Remaining budget: -
Comments :

POLICE DEPT GENERATOR
Poppy House Road
Police Station Generator - 100 kW propance standby
generator
To be completed in 2025
Capital Outlay

Page 40 of 96 ends

Facilities: Other
Project Name: Project # : CO045
Project Budget: $275,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56 Municipal Improvement 225,000 - 225,000
56 Municipal Improvement 50,000 50,000
0 0
0 0
0 0
Total 0 275,000 0 0 0 275,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56-Municipal Improvement 225,000 - 225,000
56-Municipal Improvement 50,000 50,000
0 0
0 0
0 0
Total 0 275,000 0 0 0 275,000
Remaining budget: -
Comments :

POOL RESURFACING
Swimming Pool
Resurfacing of Pool including bidding and project
management and New Pool Pump/Heater
$225,000 - Pool Resurfacing
$50,000 - Pool Pump/Heater
Capital Outlay

Page 41 of 96 ends

Facilities: Other
Project Name: Project # : CO046
Project Budget: $100,000
Status: New
Department: Fire
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56 Municipal Improvement 100,000 - 100,000
0 0
0 0
0 0
0 Total 0 100,000 0 0 0 100,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 56-Municipal Improvement 100,000 - 100,000
0 0
0 0
0 0
0 Total 0 100,000 0 0 0 100,000
Remaining budget: -
Comments :

FIRE STATION FENCING/ROOF
Fire Station
Fire Station Fencing or funding for Roof Improvement
Capital Outlay

Page 42 of 96 ends

Facilities: Other
Project Name: Project # : CO047
Project Budget: $50,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 54 Parks and Recreation - 50,000 50,000
0 0
0 0
0 0
0 Total 0 50,000 0 0 0 50,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 54-Other Costs 50,000 - 50,000
0 0
0 0
0 0
0 Total 0 50,000 0 0 0 50,000
Remaining budget: -
Comments :

TREES PLANTING AT PARKS
Citywide
Trees planting at Parks including Val de Flores.

Capital Outlay

Page 43 of 96 ends

Equipment / Vehicle
Project Name: Project # : CO048
Project Budget: $10,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 54 Parks and Recreation - 10,000 10,000
0 0
0 0
0 0
0 Total 0 10,000 0 0 0 10,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 54-Equipment/Vehicle 10,000 - 10,000
0 0
0 0
0 0
0 Total 0 10,000 0 0 0 10,000
Remaining budget: -
Comments :

MACHINARY/EQUIPMENT FOR PARKS
Citywide
Purchase of equipments / machinary for
maintenance/repair at Parks
Capital Outlay

Page 44 of 96 ends

Equipment / Vehicle
Project Name: Project # : CO049
Project Budget: $35,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
80 Water System - 35,000 35,000
0 0
0 0
0 0
0 Total 0 35,000 0 0 0 35,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 80-Equipment/Vehicle 35,000 - 35,000
0 0
0 0
0 0
0 Total 0 35,000 0 0 0 35,000
Remaining budget: -
Comments :

WATER SYSTEM SPARE MOTOR
Water System
Water System Spare Motor
Capital Outlay

Page 45 of 96 ends

Equipment / Vehicle
Project Name: Project # : PD002
Project Budget: $1,513,319
Status: Ongoing
Department: Police
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
75 Business Park 490,496 - 490,496
39 Personal Service District Fund - Police 116,823 - 116,823 12 Vehicle Replacement Fund 40,000 - 40,000
56 Municipal Improvement 54,235 115,765 170,000
56 Municipal Improvement 174,000 - 174,000 174,000 174,000 696,000 0 0
0 Total 701,554 289,765 174,000 174,000 174,000 1,513,319 Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 12-Vehicle Replacement 647,319 - 647,319
56-Municipal Improvement 174,000 - 174,000 174,000 174,000 696,000 56-Municipal Improvement 54,235 115,765 170,000
0 0
0 0
0 Total 701,554 289,765 174,000 174,000 174,000 1,513,319 Remaining budget: -
Comments :

POLICE VEHICLE REPLACEMENT
Police Department
Replacement of four patrol vehicle. Vehicle
maintenance is creeping up for the existing fleet. Some of these patrol cars are over eight years old.

FY 2025/26 - Two New Patrol Car with Equipment - Funded by Municipal Improvement FY 2024/25 - Two New Patrol Car with Equipment - Funded by Municipal Improvement - Only one was purchased in FY24/25 - Budget carried forward FY 2023/24 - One New Patrol Car = $82,781.29 - Funded by Business Park, Vehicle Replacement, and Personal Svc District FY 2022/23 - Four New Patrol Car = $72,000/ea x 4 = $288,000 + tax 23,415 = $311,415 - Funded by Business Park FY 2018/19 = 3 Vehicle Replacement - Funded by Business Park Capital Outlay

Page 46 of 96 ends

General
Fund
Capital
Project
Measure K
Project
Capital
Projects
Water Water CIP Airport Beach
Sewer CIP TOTALS
Revenues
Intergovernmental - Grants - 791,040 320,000 1,111,040
American Rescue Plan Funding 1,812,712 1,812,712
- 791,040 - - 320,000 1,812,712 2,923,752
Expenditures
To appropriate new funds
CC002 City Hall ADA Remodel - Council Chambers/Office 195,000 195,000 CC004 New Accounting System 200,000 200,000
PW022 LGI 18 Acre New Park Phase I 96,799 96,799
PW029 Highway Safety Improvement Program - Bike Facility Upgrades - Cycle 11 326,900 326,900
PW030 Highway Safety Improvement Program - Pedestrian
Crossings - Cycle 11 269,110 269,110
PW031 Sidewalk Extension River Road to Front Street 100,000 100,000 PW032 Airport Layout Plan (ALP) Update 2023 320,000 320,000 PW033 Police Modular Building - Preliminary Phase 100,000 100,000 PW034 Front Street Sidewalk Completion 180,000 180,000
PW035 Measure K Roadway Improvement 2,500,000 2,500,000 SW012 Beach & NW Wastewater Plants Consolidation 1,812,712 1,812,712 SW013 Interim Beach Plant Improvements 2,000,000 2,000,000 WT007 Well #16 Scada Integration and Upgrades 50,000 50,000 WT009 Well Replacement Plan - Study - CIP Preliminary 239,286 239,286 WT010 Waterline Replacement - Continue 301,360 301,360
2,500,000 1,467,809 239,286 351,360 320,000 3,812,712 8,691,167 Other Sources/Uses
Transfer in - Gas Tax (SB1) 84,970 84,970
Transfer in - Municipal Improvement 295,000 295,000
Transfer in - Park and Recreation 96,799 96,799
Transfer in - Water 200,000 351,360 551,360
Transfer in - Beach Facility 2,000,000 2,000,000
Water 239,286 239,286
Interfund Loan - Municipal Improvement 2,500,000 2,500,000 2,500,000 676,769 239,286 351,360 - 2,000,000 5,767,415 Net Annual Activity - - - - - - -
Enterprise Funds
City of Rio
Vista
City of
Rio
Capital Improvement Projects Vista

Page 47 of 96 ends

Facilities: City Hall
Project Name: Project # : CC002
Project Budget: $337,384
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
56 Municipal Improvement 142,384 195,000 337,384
-
-
-
-
-
-
-
Total 142,384 195,000 0 0 0 337,384
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51-Other Costs 142,384 195,000 337,384
-
-
-
-
-
-
-
Total 142,384 195,000 0 0 0 337,384
Remaining budget: -
Comments :

CITY HALL IMPROVEMENTS
City Hall
Continuation of improvement at Council Chamber and
City Hall facility.

Technology Upgrade, Carpet and Chair Replacement,
and Paint City Hall Building
Upgrade in Prior Years - Replaced carpet, chairs, computer/monitor, conference room/offices furniture, and reconfigured chambers to accommodate for COVID-19 barriers.

FY18/19 = $30,924, FY19/20 = $28,061, FY20/21 = $17,820, FY21/22 = $65,579, FY22/23 = $0, FY23/24 = $0, FY24/25 - $0 Capital Improvement Projects

Page 48 of 96 ends

Software Development
Project Name: Project # : CC004
Project Budget: $200,000
Status: New
Department: Finance
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
80 Water System - 200,000 200,000
0 0
0 0
0 0
0 Total 0 200,000 0 0 0 200,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51-Other Costs - 200,000 200,000
0 0
0 0
0 0
0 Total 0 200,000 0 0 0 200,000
Remaining budget: -
Comments : Current accounting software sunset date is March 1, 2027. RFP will be issued in August 2025.

ACCOUNTING SOFTWARE
City Hall
An integrated Enterprise Resource Planning (ERP)
solutions that can provide financial management and
utility billing customer information services specifically for the public sector as a multi-fund accounting system that can handle accounting, budgeting, work orders,
permits, grant managment, asset managment, human
resources, and project performance needs.

Capital Improvement Projects

Page 49 of 96 ends

Infrastructure: Parks
Project Name: Project # : PW022
Project Budget: $109,667
Status: Design
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
54 Parks and Recreation 12,868 96,799 109,667
0 0
0 0
0 0
0 Total 12,868 96,799 0 0 0 109,667
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51-Design 12,868 96,799 109,667
51-Construction - 0
51-Construction Mgmt - 0
0 0
0 0
0 Total 12,868 96,799 0 0 0 109,667
Remaining budget: -
Comments :

LGI - 18 ACRE COMMUNITY PARK
Lincoln Landing and Park Place in LGI Community
This project will design and construct phase 1 of the
overall 18 acre park site. City staff will seek grant
funding to leverage the limited local funding.

Pending updates on grants availability.

Project budget represents local available funding, not the total project costs of construction.

Capital Improvement Projects

Page 50 of 96 ends

Infrastructure: Parks
Project Name: Project # : PW029
Project Budget: $326,900
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
51 Grants/Loans/Others - 249,210 249,210
51 Grants/Loans/Others 50,000 50,000
25 Gas Tax - SB1 27,690 27,690
0 0
0 0
0 Total 0 326,900 0 0 0 326,900
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51-Design 50,000 50,000
51-Construction 249,210 249,210
51-Prelim Design/Studies 27,690 27,690
0 0
0 0
0 Total 0 326,900 0 0 0 326,900
Remaining budget: -
Comments :

HSIP CYCLE 11 - BIKE FACILITY UPGRADES
Citywide
HSIP Cycle 11 funding in the amount of $249,210 will
improve the Bicycle Facility Updates along Airport Road from Norman Richardson Drive to Harris Road
extension. Additional bike lanes will be installed on
Norman Richardson Drive connecting the existing
facilities to the new facilities.

Additional funding from TDA Allocation in the amount of $50,000 was approved.

HSIP Cycle 11 - Set A Side Funds = $249,210
TDA Allocation 23001083 = $50,000
RMRA SB1 = $27,690 (Resolution 2024-099)
Capital Improvement Projects

Page 51 of 96 ends

Infrastructure: Streets
Project Name: Project # : PW030
Project Budget: $269,110
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51 Grants/Loans/Others 241,830 241,830
25 Gas Tax - SB1 27,280 27,280
0 0
0 0
0 0
Total 0 269,110 0 0 0 269,110
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51-Construction 241,830 241,830
51-Prelim Design/Studies 27,280 27,280
0 0
0 0
0 0
Total 0 269,110 0 0 0 269,110
Remaining budget: -
Comments : (1) Federal Grant - HSIP Cycle 11 Funding - Construction = $241,830 (2) RMRA SB1 = $27,280 (Resolution 2024-099)
HSIP CYCLE 11 PEDESTRIAN CROSSINGS
Citywide
HSIP Cycle 11 funding in the amount of $241,830 will
improve pedestrian safety at various non-signaled
locations on Airport Road and at Front Street and
Highway 84. High visibility crosswalks, striping,
advanced warning signs and ADA ramps will be installed
at three locations and at the Front Street location rapid flashing beacons will also be installed.

Capital Improvement Projects

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Infrastructure: Streets
Project Name: Project # : PW031
Project Budget: $174,447
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
51 Grants/Loans/Others 100,000 - 100,000
25 Gas Tax - SB1 74,447 - 74,447
0 0
0 0
0 0
Total 74,447 100,000 0 0 0 174,447
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51-Other Costs 74,447 100,000 174,447
0 0
0 0
0 0
0 Total 74,447 100,000 0 0 0 174,447
Remaining budget: -
Comments :

SIDEWALK EXTENSION RIVER RD TO FRONT ST
Highway pedestrian crossing
This project will install approximately 500 linear feet of new sidewalk and will infill the missing section of sidewalk from the end of the CalTrans Highway 12 Complete Street Project and the City's HSIP Cycle 11 Pedestrian project.

Along with this project, the Complete Highway 12 project and recent awarded HSIP Cycle 11 grants are complete,
there will be a walkable connection from Business Park
and surrounding neighborhoods, along Highway 12,
around the offramp and connecting under the bridge on
Front Street to the Promenade.

Yolo-Solano Air Quality Management Distrct Grant = $100,000 RMRA SB1 = $74,447
Capital Improvement Projects

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Project Name: Project # : PW032
Project Budget: $520,000
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
84 FAA 181,400 286,600 468,000
84 CAL Aeronautics - 33,400 33,400
84 Airport 18,600 - 18,600
0 0
0 0
0 Total 200,000 320,000 0 0 0 520,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 84-Other Costs 200,000 320,000 520,000
0 0
0 0
0 0
0 Total 200,000 320,000 0 0 0 520,000
Remaining budget: -
Comments : Federal Aviation Administration (FAA) grant = $468,000 State Match grant = $23,400
Annual Credit from CA Aid to Airports Program = $10,000 Studies/Reports

AIRPORT LAYOUT PLAN (ALP) UPDATE
Airport
This update will provide the City and its stakeholders
with a comprehensive, organized, and rational plan for
developing Airport facilities over the next 20 years.

The purpose of this ALP Update address changes that
have happened since the last effort in 2017 and
enhance the long-term operational sustainability of O88 by establishing an updated framework to guide land use
and development decisions on and near the Airport and
meet applicable design standards.

Capital Improvement Projects

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Facilities: Police
Project Name: Project # : PW033
Project Budget: $100,000
Status: New
Department: Police
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
56 Municipal Improvement - 100,000 100,000
0 0
0 0
0 0
0 Total 0 100,000 0 0 0 100,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51-Prelim Design/Studies - 100,000 100,000
0 0
0 0
0 0
0 Total 0 100,000 0 0 0 100,000
Remaining budget: -
Comments : Preliminary Phase
Other Costs - $20,000 funded by Fund 039 in FY25/26 for Police Facility Condition Assessment

POLICE MODULAR BUILDING
Poppy House Road
The $100,000 is for the Preliminary Phase of the new
police building.

Staff is searching for lease options or low-interest loan opportunities.

Capital Improvement Projects

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Infrastructure: Streets
Project Name: Project # : PW034
Project Budget: $180,000
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
51 Grants/Loans/Others 100,000 100,000
25 Gas Tax - SB1 30,000 30,000
51 Grants/Loans/Others 50,000 50,000
0 0
0 0
0 Total - 180,000 - - - 180,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 51-Other Costs 180,000 180,000
0 0
0 0
0 0
0 Total - 180,000 - - - 180,000
Remaining budget: -
Comments : Resolution No. 2024-067 - Accepted the following funding sources:

YSAQMD = $100,000
TDA-3 = $50,000
RMRA SB1 = $30,000

FRONT STREET SIDEWALK COMPLETION
Highway pedestrian crossing
This project continues the sidewalk down Front Street from the Rio Vista Bridge about 150 feet and tie into the existing sidewalk, and will complement the Highway 84 and Front
Street sidewalk connection project which was funded by
YSAQMD funding last year. This section of infill sidewalk connects to the CalTrans Complete Highway project.

Additionally, the proposed sidewalk will also connect to the HSIP High Visibility Crossing project at Highway 84 and Front Street.

Capital Improvement Projects

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Infrastructure: Streets
Project Name: Project # : PW035
Project Budget: $2,500,000
Status: New
Department: Public Works
Location:

Descriptions:
.

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
56 Interfund Loan - Muni Improvement 2,500,000 - 2,500,000 0 0
0 0
0 0
0 Total 0 2,500,000 0 0 0 2,500,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 03-Measure K Capital Projects 2,500,000 - 2,500,000
0 0
0 0
0 0
0 Total 0 2,500,000 0 0 0 2,500,000
Remaining budget: -
Comments :

MEASURE K ROADWAY IMPROVEMENT
Citywide
On April 28, 2025, the Measure K Oversight Committee
reviewed the funding proposals and recommended the
Street Repairs Project for the use of Measure K funds in the next five years.

An interfund loan from Municipal Improvement Fund in
the amount of $2.5 million is budgeted in FY25/26, and
will be repaid by the Measure K fund.

PENDING - Locations
Capital Outlay

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Infrastructure: Sewer
Project Name: Project # : SW012
Project Budget: $2,162,712
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
51 Grants/Loans/Others 200,000 1,812,712 2,012,712
85 Beach Facility - Plant 100,000 - 100,000
86 NW Facility - Plant 50,000 - 50,000
0 0
0 0
0 Total 350,000 1,812,712 - - - 2,162,712
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 88-Design 100,000 1,762,712 1,862,712
88-Construction - - 0
88-Other Costs 250,000 50,000 300,000
0 0
0 0
0 Total 350,000 1,812,712 - - - 2,162,712
Remaining budget: -
Comments : Funding set aside for this consolidation project is not the total project costs.

WASTEWATER PLANTS CONSOLIDATION
Beach and Northwest Wastewater
Continuation of Project# SW011
Design and construction - To reroute flows from the
Beach Plant to the Northwest Plant, and consolidate the plants.

The remaining balance of the American Rescue Plan Act
Funding is proposed to be used in this project.

Capital Improvement Projects

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Infrastructure: Sewer
Project Name: Project # : SW013
Project Budget: $2,000,000
Status: New
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
85 Beach Facility - Plant - 2,000,000 2,000,000
0 0
0 0
0 0
0 Total - 2,000,000 - - - 2,000,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 88-Other Costs - 2,000,000 2,000,000
0 0
0 0
0 0
0 Total - 2,000,000 - - - 2,000,000
Remaining budget: -
Comments :

INTERIM BEACH PLANT IMPROVEMENT
Beach Wastewater
Beach Plant Improvement to prepare for future
consolidation
Capital Improvement Projects

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Infrastructure: Water
Project Name: Project # : WT007
Project Budget: $552,136
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
80 Water System 502,136 50,000 552,136
0 0
0 0
0 0
0 Total 502,136 50,000 0 0 0 552,136
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 81-Prelim Design/Studies - - 0
81-Design - - 0
81-Construction 502,136 50,000 552,136
0 0
0 0
0 Total 502,136 50,000 0 0 0 552,136
Remaining budget: -
Comments :

WELL # 16 SCADA INTEGRATION & UPGRADES
Well #16
Once Well 16 is accepted the infrastructure will need to be integrated into the Citywide SCADA system which
monitors our water system functionality. This project
will integrate and upgrade the existing sytem at Well 16 to the current city system.

The construction cannot be completed until the developer finishes the treatment system.

Capital Improvement Projects

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Studies/Reports
Project Name: Project # : WT009
Project Budget: $400,000
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
80 Water System 160,714.00 239,286 400,000
0 0
0 0
0 0
0 Total 160,714 239,286 0 0 0 400,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 80-Other Costs 160,714.00 239,286 400,000
0 0
0 0
0 0
0 Total 160,714 239,286 0 0 0 400,000
Remaining budget: -
Comments : This item will be completed in 2025.

WELL REPLACEMENT PLAN
Citywide
Complete a well replacement study and develop a
replacement plan for the City wells. The city currently operates the domestic water system for the city. The
plan will ensure the safe operation and distribution of drinking water to our citizens.

Capital Improvement Projects

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Infrastructure: Water
Project Name: Project # : WT010
Project Budget: $1,390,000
Status: Ongoing
Department: Public Works
Location:

Descriptions:

Cumulative Appropriation by
Funding Source
Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total
80 Water System 833,640 301,360 100,000 155,000 1,390,000 0 0
0 0
0 0
0 Total 833,640 301,360 100,000 155,000 - 1,390,000
Expenditures Prior years FY 25-26 FY 26-27 FY 27-28 FY 28-29 Total 81-Design 324,000 211,000 535,000
81-Construction 509,640 90,360 100,000 155,000 855,000
81-Construction Mgmt - 0
81-Construction Admin - 0
0 0
0 0
Total 833,640 301,360 100,000 155,000 - 1,390,000
Remaining budget: -
Comments : In FY22/23, only $325,000 is budgeted for design for the next water line replacement projects and lead fitting replacement.

In FY23/24, only $210,000 is added to this project from the budget savings of other completed projects.

Carryforward - No funding is added in FY25/26

WATERLINE REPLACEMENT
CityWide
Waterline Replacement for the following locations:
(1) Tahoe Dr. = $400,000 - FY21/22
(2) Trinity Ct. = $200,000 - FY21/22
(3) Highland Drive = $270,000 - FY22/23
(4) Bruning Avenue = $120,000 - FY22/23
(5) St. Gertrudes = $200,000
(6) Riverview St. = $100,000
(7) Hamilton Avenue = $100,000
Capital Improvement Projects

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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 1,164 12,384 6,420 4,800 1,159 12,379 -0.04% VICE MAYOR 6,420 - 797 7,217 6,420 - 792 7,212 -0.07%
COUNCIL MEMBER 1 6,420 - 797 7,217 6,420 - 792 7,212 -0.07% COUNCIL MEMBER 2 6,420 - 797 7,217 6,420 - 792 7,212 -0.07% COUNCIL MEMBER 3 6,420 - 797 7,217 6,420 - 792 7,212 -0.07% Subtotal of Mayor/City Council 32,100 4,800 4,352 41,252 32,100 4,800 4,325 41,225 -0.06% Executive
City Manager
CITY MANAGER 215,000 4,800 132,328 352,128 221,450 4,800 156,595 382,845 8.72% ASSISTANT CITY MANAGER/HR ADMIN 119,374 - 88,970 208,345 - - - - -100.00% ** ASSISTANT CITY MANAGER/CITY CLERK - - - - 140,277 - 112,739 253,015 100.00% *** HR MANAGER - - - - 127,644 - 59,633 187,277 100.00% *** PT TEMP HR ADMIN - - - - 32,234 - 3,975 36,209 100.00% ** Subtotal of City Manager 334,374 4,800 221,299 560,473 521,605 4,800 332,942 859,347 53.33% City Clerk
CITY CLERK 131,610 - 94,732 226,342 - - - - -100.00% ** PT TEMP CITY CLERK ASSISTANT 30,384 - 3,772 34,156 32,234 - 3,975 36,209 6.01% Subtotal of City Clerk 161,994 - 98,503 260,498 32,234 - 3,975 36,209 -86.10% Finance
FINANCE DIRECTOR 148,268 - 55,688 203,956 158,298 - 60,010 218,307 7.04% ACCOUNTANT I 83,724 3,019 29,729 116,472 89,823 3,203 32,104 125,130 7.43% SENIOR ACCOUNT CLERK 77,613 2,799 62,631 143,043 83,340 2,969 59,668 145,977 2.05% ACCOUNT CLERK II 57,126 2,472 12,300 71,898 63,814 2,718 13,695 80,228 11.59% ACCOUNT CLERK II A 59,205 2,562 24,764 86,530 63,810 2,718 26,782 93,311 7.84% PT TEMP ACCOUNT CLERK I 21,590 - 2,680 24,270 24,050 - 2,966 27,015 11.31% Subtotal of Finance 447,526 10,851 187,792 646,169 483,135 11,607 195,225 689,968 6.78% Community Development
CD ECONOMIC DIRECTOR - - - - 200,997 - 68,360 269,357 100.00% *** CD ADMIN 66,922 2,413 39,515 108,851 71,998 2,560 42,673 117,231 7.70% BLDG INSPECTOR 87,068 3,596 43,657 134,321 94,165 3,816 47,273 145,254 8.14% Subtotal of Economic Development 153,991 6,009 83,172 243,172 367,160 6,376 158,306 531,842 118.71% %
Change
Authorized Positions Salary and Benefits Listing by Department Department Authorized Position Title
FY25/26
Proposed
FY 24/25
Adopted
Appendix 1

Page 63 of 96 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
FY25/26
Proposed
FY 24/25
Adopted
Appendix 1
Fire
FIRE CHIEF 135,201 2,000 139,232 276,433 151,436 2,000 225,008 378,443 36.90% FIRE BATTALION CHIEF - - - - 116,874 2,000 59,748 178,622 100.00% ** FIRE CAPTAIN 1 135,439 12,800 152,598 300,837 117,469 33,000 79,910 230,379 -23.42% FIRE CAPTAIN 2 138,351 35,800 157,061 331,211 131,968 33,000 71,247 236,215 -28.68% FIRE CAPTAIN 3 143,204 35,900 131,417 310,521 160,493 33,000 217,413 410,906 32.33% FIRE ENGINEER 1 107,646 32,000 135,156 274,803 115,183 33,000 198,353 346,535 26.10% FIRE ENGINEER 2 119,092 32,000 36,000 187,091 127,469 33,000 38,505 198,974 6.35% FIRE ENGINEER 3 115,146 32,000 59,206 206,353 159,883 33,000 73,635 266,517 29.16% FIRE ENGINEER 4 100,185 32,000 63,697 195,882 110,859 33,000 46,129 189,987 -3.01% FIRE ENGINEER 5 110,092 10,100 65,105 185,296 92,800 33,000 56,775 182,575 -1.47% FIRE ENGINEER 6 119,092 32,200 36,015 187,307 108,403 33,000 59,706 201,109 7.37% PARAMEDIC/FIREFIGHTER 1 96,321 32,000 40,948 169,269 101,495 33,000 59,544 194,038 14.63% PARAMEDIC/FIREFIGHTER 2 92,163 32,000 59,935 184,098 106,059 33,000 68,677 207,736 12.84% PARAMEDIC/FIREFIGHTER 3 105,272 32,200 43,363 180,835 113,307 33,000 61,029 207,336 14.65% Subtotal of Fire 1,517,204 353,000 1,119,733 2,989,936 1,713,698 400,000 1,315,676 3,429,374 14.70% Police *
COMMUNITY SVC OFFICER 47,691 3,020 22,483 73,194 54,125 3,216 25,497 82,838 13.18% POLICE RECORD TECHNICIAN 57,511 3,374 24,485 85,370 65,064 3,610 27,105 95,779 12.19% PT TEMP POLICE RECORDS MANAGER 35,121 - 4,360 39,481 37,260 - 4,594 41,854 6.01% PT TEMP COMMUNITY SVC OFFICER 25,481 - 3,163 28,644 27,033 - 3,333 30,366 6.01% Subtotal of Police 165,804 6,393 54,492 226,689 183,481 6,826 60,530 250,837 10.65% Public Works
DIRECTOR OF PW 158,551 600 100,572 259,722 162,043 500 126,044 288,587 11.11% PW SUPERINTENDENT 133,443 500 95,900 229,842 129,408 500 60,111 190,019 -17.33% MECHANIC 86,654 12,998 59,763 159,415 100,087 14,936 90,112 205,134 28.68% PUBLIC WORKS PROGRAM MANAGER 115,273 600 35,888 151,761 129,408 500 39,939 169,847 11.92% PUBLIC WORKS SUPERVISOR 143,884 500 65,842 210,226 152,660 500 81,501 234,660 11.62% UTILITY WORKER TECHNICIAN 78,992 11,893 32,335 123,220 85,279 12,800 35,771 133,849 8.63% UTILITY WORKER TECHNICIAN A 61,992 2,735 25,337 90,065 81,793 12,297 52,414 146,505 62.67% SENIOR MAINT WORKER A 80,761 3,412 28,463 112,637 - - - - -100.00% ** SENIOR MAINT WORKER B 96,902 14,476 69,451 180,830 101,660 15,163 82,287 199,110 10.11% MAINTENANCE WORKER II 84,187 12,642 63,324 160,153 87,400 13,106 74,227 174,733 9.10% MAINTENANCE WORKER II A 85,564 12,841 37,899 136,303 88,449 13,257 45,917 147,622 8.30%

Page 64 of 96 ends

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Transfer Out from Fund Transfer In to Fund Purpose
FY 24/25
Projected
FY25/26
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 PW029-HSIP Bike Facility Upgrades -Cycle 11 - 27,690 Gas Tax Capital Projects PW030-HSIP Pedestrian Crossings -Cycle 11 - 27,280 Gas Tax Capital Projects PW034-Front Street Sidewalk Completion - 30,000 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
Capital Projects Beach Sewer Project - Capital
Outlay
Use of American Rescue Plan Fund - Wastewater Plants
Consolidation Project (SW012) 100,000 1,812,712
Parks and Recreation Capital Projects LGI 18 Acre New Park Phase I - 96,799 Municipal Improvements Measure K Interfund loan financing for Roadway Improvement - 2,500,000 Municipal Improvements General Fund Energy Saving Project Loan Payment - City Hall 125,734 127,525 Municipal Improvements Capital Projects City Hall Improvement - 195,000 Municipal Improvements Capital Projects Police Modular Building - 100,000 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 - Business Park General Fund Support for Youth Services and Youth Center 10,000 - Business Park General Fund Recreational Activities 20,000 20,000 Business Park General Fund Cannabis Businesses Compliance Audit - 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 - 200,000 Water Water Project - Capital Outlay Capital Reserve per Rate Study - 1,400,000 Airport General Fund Interfund loan repayment 2,726 -
Beach Facility Water Interfund loan repayment 20,680 -
Beach Facility Parks and Recreation Interfund loan repayment 5,170 - Beach Facility Municipal Improvements Interfund loan repayment 117,175 - Beach Facility Beach Sewer Project - Capital
Outlay
Funding Source for Beach Facility CIP Projects
- 2,000,000
Beach Facility Beach Sewer Project - Capital
Outlay
Capital Reserve per Rate Study
- 331,300
NW Facility NW Sewer Project - Capital Outlay Capital Reserve per Rate Study - 957,000 Total Interfund Transfers 948,932$ 10,609,666 $

SCHEDULE OF INTERFUND TRANSFERS
Appendix 7

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REVENUE DETAILS BY FUND
FY 25-26 PROPOSED BUDGET
Appendix 8
Account Number Account Name
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Final Budget
FY 2024-25
Projected
FY 2025-26
Proposed
Budget Change
FUND 002 MEASURE O
002-0530-5324 Measure O Taxes 1,307,345 1,431,900 1,366,000 1,366,000 1,276,000 (90,000) TOTAL 002 MEASURE O 1,307,345 1,431,900 1,366,000 1,366,000 1,276,000 (90,000) FUND 003 MEASURE K
003-0530-5324 Measure K Taxes - - 400,000 400,000 1,729,000 1,329,000 003-0590-5990 Transfer In - - - - 2,500,000 2,500,000
TOTAL 003 MEASURE K - - 400,000 400,000 4,229,000 3,829,000 FUND 004 PUBLIC ART FUND
004-0540-5427 Public Art Fee 27,999 - 15,000 - 15,000 - 004-0590-5990 Transfer In 143,762 - - - - -
TOTAL 004 PUBLIC ART FUND 171,760 - 15,000 - 15,000 -
FUND 10 GENERAL FUND
010-0510-5101 Secured Property Tax 2,168,713 2,555,758 2,701,055 2,701,055 2,890,129 189,074 010-0510-5103 Unsecured Property Tax 81,071 115,861 122,783 122,783 122,783 - 010-0510-5105 Supplemental Property Tax 45,356 39,500 41,950 41,950 41,950 - 010-0510-5110 Unitary Taxes 38,762 43,997 49,113 49,113 49,113 - 010-0510-5120 Property Tax Prior Year Adjustment (1,156) (4,347) (5,000) 32,125 (5,000) - 010-0510-5126 Dist. From RDA Dissolution 184,661 - - - - - 010-0510-5199 Administration Charges by Solano County (27,310) (32,677) (32,677) (38,200) (43,200) (10,523) 010-0510-5704
Vehicle License Fee - SB1096 - Property
Tax 984,132 1,044,139 1,099,256 1,099,256 1,176,204 76,948 010-0510-5705 Fish & Wildlife Tax Distribution - 132 132 132 - (132) 010-0510-5708 Pilt-Payment in Lieu of Taxes 262 - 74 74 - (74) 010-0510-5712 Homeowners Property Tax Relief 14,703 14,931 14,393 14,393 14,393 - 010-0510-5824 Police Service Fees - Admin Citations 1,350 7,700 2,100 2,100 - (2,100) 010-0530-5301 Business License 51,735 61,417 57,000 63,201 60,000 3,000 010-0530-5306 Business License SB-1186 1,873 2,082 1,300 1,300 1,300 - 010-0530-5324 Sales & Use Tax 1,329,185 1,291,651 1,299,900 1,299,900 1,261,600 (38,300) 010-0530-5325 Real Property Transfer Tax 97,308 95,722 90,000 75,000 75,000 (15,000) 010-0530-5328 Municipal Service Tax 82,967 83,980 82,000 83,000 83,000 1,000 010-0540-5310 Franchise Fees - Cable TV 156,269 159,080 155,000 151,000 155,000 - 010-0540-5312 Franchise Fees - PG&E 96,650 104,144 107,268 108,370 111,621 4,352 010-0540-5400 Planning Application Fees 20,388 11,351 20,000 17,000 17,000 (3,000) 010-0540-5402 Dog License 11,816 11,987 12,000 11,502 12,000 - 010-0540-5408 Building Permits 146,940 302,911 295,298 150,000 175,890 (119,408) 010-0540-5410 Demolition Permits 503 255 350 425 350 -
010-0540-5412 Electrical Permits 27,536 56,093 49,469 25,000 30,565 (18,904) 010-0540-5413 Energy Permits 16,151 37,276 40,549 12,000 22,665 (17,884) 010-0540-5414 Grading Permits 8,788 130 2,000 - 2,000 - 010-0540-5418 Mechanical Permits 48,088 90,737 47,794 50,000 48,000 206 010-0540-5422 Plumbing Permits 25,317 49,825 44,624 25,000 26,740 (17,884) 010-0540-5423 Solar Electric 66,675 107,592 70,984 80,000 63,640 (7,344) 010-0540-5424 Special Events Permit/Application 150 594 150 375 375 225 010-0540-5426 Imaging Fee 5,676 10,621 7,444 6,000 4,860 (2,584) 010-0540-5428 Mapping Fee 5,684 10,600 7,444 6,000 4,860 (2,584) 010-0540-5429 Training Recovery Fee 7,963 14,253 9,780 8,000 6,380 (3,400) 010-0540-5430 Fire Code Inspections / Permits 2,774 12,017 13,320 10,000 7,200 (6,120) 010-0540-5431 City Public Facility Fee 125,391 - - - - - 010-0540-5432 Trail Fee 28,728 - - - - -
010-0540-5850 Conditional Use Permit 7,888 - - - - -
010-0540-5862 Solar Plan Check 21,764 26,949 24,254 15,000 17,000 (7,254) 010-0540-5867 Encroachment Permit 5,300 365 4,000 - 4,000 - 010-0550-5501 Forfeitures/Penalties 3,383 4,581 2,000 3,400 3,400 1,400 010-0550-5503 Other Court Fines/Traffic 15,144 15,444 16,000 14,409 15,000 (1,000)

REVENUES

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REVENUES
010-0550-5896 Parking Fines 1,863 2,122 2,000 2,000 2,000 - 010-0560-5303 Asset Sale 9,680 7,000 - - - -
010-0560-5601 Interest Income 135,647 272,172 310,000 508,872 250,000 (60,000) 010-0560-5603 Rent - Real Property 32,096 30,530 26,000 26,000 26,000 - 010-0560-5604 PARS TRUST - Change in Plan Value 37,697 60,012 - - - - 010-0560-5605 Rental - Comcast 1,066 11,027 21,696 24,000 22,214 518 010-0560-5902 Natural Gas Royalties 61,838 10,231 45,239 52,000 30,000 (15,239) 010-0570-5704 Motor Vehicle In Lieu 10,240 12,340 10,000 15,773 10,000 - 010-0570-5753 Grant Revenue 106,789 106,510 - - - -
010-0580-5811 General Plan 2001 Reimb. Fee 1,726 8,869 10,020 2,500 5,416 (4,604) 010-0580-5821 Boat Launch Fees 53,890 46,386 45,000 35,000 45,000 - 010-0580-5824 Police Service Fees 17,019 14,547 15,000 15,000 15,000 - 010-0580-5826 Fire Services Fees 15,591 10,683 15,000 17,000 15,000 - 010-0580-5828 Delta Fire District 244,724 146,823 100,000 100,000 100,000 - 010-0580-5831 Engineering & Inspection Fees 68,132 34,281 20,000 47,000 20,000 - 010-0580-5832 Cannabis Facility Fee 121,711 123,583 123,315 123,315 123,315 - 010-0580-5833 Cannabis Developer Fee 399,893 336,702 340,000 340,000 340,000 - 010-0580-5861 Plan Check Fees 139,655 272,628 164,876 90,000 99,460 (65,416) 010-0580-5862 Solar Plan Check 650 433 - - - -
010-0580-5864 Zoning Fee 310 - - - - -
010-0580-5895 New Home Construction (Fire) 810 1,080 - - - - 010-0590-5920 Miscellaneous Revenue 293,695 14,495 59,500 59,500 279,357 219,857 010-0590-5921 Garage Sales 489 500 400 400 400 -
010-0590-5930 Donations 12,500 - - - - -
010-0590-5936 Donations - Fire Dept 100 - - 100 - -
010-0590-5990 Transfer In 272,247 123,971 175,734 175,734 177,525 1,791 010-0590-5990 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) TOTAL FUND 010 8,587,674 7,993,575 8,219,612 8,157,582 8,296,505 76,892 -
SUBTOTAL GENERAL FUND - 002, 003, 004 & 010 10,066,780 9,425,475 10,000,612 9,923,582 13,816,505 3,815,892 -
FUND 22 GENERAL PLAN -
022-0560-5601 Interest Income 1,984 4,438 2,000 2,114 500 (1,500) 022-0590-5920 Misc. Revenue - - - 602 -
022-0580-5807 General Plan Revision Fee 7,912 14,501 13,360 3,500 7,222 (6,138) TOTAL GENERAL PLAN FUND 9,896 18,940 15,360 6,216 7,722 (7,638) -
FUND 52 TRANSIENT OCCUPANCY TAX -
052-0530-5318 Transient Occupancy Tax 32,053 35,062 20,000 30,000 20,000 - 052-0560-5601 Interest Income 32 15 30 15 30 -
TOTAL TRANSIENT OCCUPANCY TAX 32,085 35,077 20,030 30,015 20,030 - TOTAL GENERAL FUND per Audit Report 10,108,761 9,479,492 10,036,002 9,959,813 13,844,256 3,808,254 -
FUND 12 VEHICLE REPLACEMENT FUND -
012-0560-5601 Interest Income 31 23 20 6 - (20)
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 414,415 145,781 103,000 103,000 103,000 - TOTAL VEHICLE REPLACEMENT FUND 457,802 170,804 128,020 128,006 128,000 (20) -
FUND 17 LAW ENFORCEMENT GRANT -
017-0560-5601 Interest Income 1,179 2,835 1,500 2,500 1,500 - 017-0570-5767

OFFICE OF TRAFFIC SAFETY GRANT
PROGRAM - - - 2,763 - -
017-0570-5753 Grant Revenues 172,750 187,294 180,000 194,664 190,000 10,000

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REVENUES
TOTAL LAW ENFORCEMENT GRANT FUND 173,929 190,129 181,500 199,927 191,500 10,000 -
FUND 18 ASSET FORFEITURE -
018-0560-5601 Interest Income 6 1 5 2 2 (3)
TOTAL ASSET FORFEITURE 6 1 5 2 2 (3)
-
FUND 25 GAS TAX -
025-0560-5601 Interest Income 7,185 14,567 8,000 13,000 8,000 - 025-0570-5717 Gas Tax - Section 2105 258,897 278,736 288,059 288,059 288,026 (33) 025-0570-5719 Road Main & Rehab Section 2032 (SB1) 222,952 257,802 252,594 252,594 262,473 9,879 TOTAL GAS TAX FUND 489,034 551,106 548,653 553,653 558,499 9,846 -
FUND 31 DEVELOPERS REVOLVING FUND -
031-0560-5601 Interest Income 3 4 - 12 - -
031-0570-5753 Grant Revenue 112,320 132,680 - - - -
TOTAL DEVELOPERS REVOLVING FUND 112,322 132,684 - 12 - - -
FUND 32 TRANSIT -
032-0560-5601 Interest Income 255 1 - - 500 500
032-0560-5303 Asset Sale - - 2,500 2,500 2,000 (500)
032-0570-5728 TDA Grant - 314,100 505,651 505,651 422,570 (83,081) 032-0570-5729 TDA Grant - Capital - - 60,000 60,000 60,040 40 032-0570-5755 Federal Grant - FTA 5311 Capital - - 128,208 128,208 140,160 11,952 032-0570-5756 Federal Grant - FTA Section 5311 331,707 150,000 168,438 168,438 150,000 (18,438) 032-0570-5759 Federal Grant - FTA Section 5310 - 300,000 - - - - 032-0580-5893 Transit Fares 10,669 13,057 10,882 10,882 11,000 118 032-0570-5731 TDA Planning & Administration - 85,900 85,900 85,900 85,900 - 032-0570-5730 TDA From Other Recipients - - 28,906 28,906 27,060 (1,846) 032-0590-5990 Transfer In - - 8,000 8,000 8,000 -
TOTAL TRANSIT FUND 342,631 863,058 998,485 998,485 907,230 (91,255) -
FUND 33 COMMERCIAL REHABILITATION LOAN FUND -
033-0560-5601 Interest Income 39 13 - 8 - -
033-0570-5753 GRANT REVENUES 72,191 1,977 - 17,706 - -
TOTAL COM. REHABILITATION LOAN FUND 72,230 1,989 - 17,714 - - -
FUND 34 CDBG HOUSING REHABILIATION -
034-0560-5601 Interest Income 843 31 - 30 - -
TOTAL CDBG HOUSING REHABILITATION FUND 843 31 - 30 - -
-
FUND 38 PERSONNEL SERVICES - FIRE -
038-0510-5101 Property Tax 542,240 589,851 634,139 634,139 678,528 44,390 038-0510-5199

ADMINISTRATION CHARGES BY SOLANO
COUNTY (5,422) (5,899) (6,341) (6,341) (6,800) (459)
038-0560-5601 Interest Income 2,137 8,100 4,000 12,000 5,000 1,000 038-0570-5753 Grant Revenue - - 53,333 53,333 -
038-0590-5920 Miscellaneous Revenue - - 53,038 53,038 - TOTAL PERSONNEL SERVICES - FIRE 538,954 592,053 738,169 746,169 676,728 (61,441) -
FUND 39 PERSONNEL SERVICES - POLICE -
039-0510-5101 Property Tax 542,240 589,851 634,139 634,139 678,529 44,390 039-0510-5199 Administration Charges by Solano County (5,422) (5,899) (6,341) (6,341) (6,800) (459) 039-0560-5601 Interest Income 4,139 11,737 4,000 16,000 5,000 1,000 TOTAL PERSONNEL SERVICES - POLICE 540,957 595,690 631,797 643,797 676,729 44,931 -
FUND 40 FIREHOUSE BONDS -
040-0560-5601 Interest Income 10 1 - 1 - -

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REVENUES
TOTAL FIREHOUSE BOND FUND 10 1 - 1 - -
-
FUND 41 COMMUNITY FACILITIES DISTRICT 2006-1 -
041-0510-5101 Property Tax 532,731 533,240 532,731 525,772 525,772 (6,959) 041-0510-5199 Administration Charges by Solano County (2,081) (2,428) (2,081) (3,121) (3,121) (1,040) 041-0560-5601 Interest Income 391 486 190 60 50 (140)
TOTAL COMMUNITY FACILITIES DISTRICT 2006-1 531,041 531,298 530,840 522,711 522,701 (8,139) -
FUND 42 RIVERVIEW POINT ASSESSMENT DISTRICT -
042-0590-5990 Transfer In 46,709 - - - - -
042-0560-5601 Interest Income 13 - - - - -
TOTAL RIVERVIEW POINT ASSESSMENT DISTRICT 46,721 - - - - - -
FUND 43 RIVERVIEW POINT BOND RESERVE -
043-0560-5601 Interest Income 35 - - - - -
TOTAL RIVERVIEW POINT BOND RESERVE FUND 35 - - - - -
-
FUND 49 COMMUNITY FACILITIES DISTRICT 2004-1 -
049-0510-5101 Property Tax 305,219 312,052 305,219 310,115 310,115 4,896 049-0510-5199 Administration Charges by Solano County (1,096) (1,279) (1,096) (1,644) (1,644) (549) 049-0560-5601 Interest Income 199 259 90 35 30 (60)
TOTAL COMMUNITY FACILITIES DISTRICT 2004-1 304,321 311,032 304,213 308,506 308,501 4,287 -
FUND 50 STORM DRAIN -
050-0560-5601 Interest Income 50 3 - - - -
050-0580-5816 Utility Service Fee 31,099 31,483 31,000 31,000 31,000 - TOTAL STORM DRAIN FUND 31,149 31,486 31,000 31,000 31,000 - -
FUND 51 CAPITAL GRANTS AND PROJECTS FUND -
051-0570-5753 Grant Revenue 50,000 - - - - -
051-0570-5753 Act 170,040 82,304 - - - -
051-0570-5753 Grant Revenue 180,292 234,800 541,040 - 541,040 - 051-0570-5753 Grant Revenue - 177,952 - - - -
051-0570-5753 Grant Revenue - - 100,000 - 250,000 150,000 051-0590-5990
Transfer In - 4th and Bruning Intersection
Imrpovement R2135 Project 139,878 - - - - -
051-0590-5990
Transfer In - City Hall ADA Remodel -
Council Chambers/CD Office - - 150,000 - 195,000 45,000 051-0590-5990
Transfer In - From RMRA SB1 - Sidewalk
Extension River Road to Front Street,
HSIP CYCLE 11 - PW029 & PW030,
and Sidewalk Completion PW034 - - 74,447 74,447 84,970 10,523 051-0590-5990
Transfer In - New Accounting System
Software - - 400,000 - 200,000 (200,000)
051-0590-5990 Transfer In - HSIP Pedestrian Crossing - 62,451 - - - 051-0590-5990 Transfer In - Police Modular Building - - 100,000 - 100,000 - 051-0590-5990 Transfer In - LGI 18 Acre New Park Phase I - 9,622 96,799 - 96,799 - 051-0590-5990 Transfer In - New Modular Fire Station 6,709 2,244 - - - - TOTAL CAPITAL GRANTS/PROJECTS FUND 546,919 569,373 1,462,286 74,447 1,467,809 5,523 -
FUND 53 ROADWAY IMPACT -
053-0540-5409 Roadway Impact Fees 51,179 - - - - -
053-0560-5601 Interest Income 4,858 18,143 5,000 28,000 5,000 - TOTAL ROADWAY IMPACT FUND 56,037 18,143 5,000 28,000 5,000 - -
FUND 54 PARKS AND RECREATION -
054-0540-5322 Development Fee 157,145 396,280 356,384 96,320 192,640 (163,744)

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REVENUES
054-0560-5601 Interest Income 14,165 36,360 15,000 48,000 15,000 - 054-0590-5990 Transfer In - - 5,170 5,170 - (5,170)
TOTAL PARKS AND RECREATION FUND 171,310 432,640 376,554 149,490 207,640 (168,914) -
FUND 55 MAIN & OPERATION SVC DISTRICT - LIBERTY -
055-0510-5101 Property Tax 662,577 693,284 730,491 720,717 742,338 11,847 055-0510-5199 Administration Charges by Solano County (6,626) (6,933) (7,305) (6,847) (7,423) (118) 055-0560-5601 Interest Income 9,450 27,467 15,000 10,000 10,000 (5,000) TOTAL MAIN & OPERATION SVC DISTRICT - LIBERTY 665,401 713,818 738,186 723,870 744,915 6,729 -
FUND 56 MUNICIPAL IMPROVEMENT -
056-0540-5304 Municipal Improvement Fee 302,485 466,933 389,980 105,400 210,800 (179,180) 056-0560-5601 Interest Income 106,956 225,383 310,000 435,438 150,000 (160,000) 056-0590-5990 Transfer In - - 117,175 117,175 - (117,175) TOTAL MUNICIPAL IMPROVEMENT FUND 409,442 692,316 817,155 658,013 360,800 (456,355) -
FUND 60 HAZARDOUS WASTE -
060-0560-5601 Interest Income 6,622 15,319 9,000 20,000 10,000 1,000 060-0570-5753 Grant Revenue 55,000 5,000 5,000 5,000 5,000 - 060-0580-5801 HHW Collection Fee 114,794 117,444 118,000 118,000 120,360 2,360 TOTAL HAZARDOUS WASTE FUND 176,416 137,763 132,000 143,000 135,360 3,360 FUND 65 LANDFILL CLOSURE
065-0540-5316 Franchise Fees - RV Sanitation 446,297 486,945 480,000 560,000 560,000 80,000 065-0560-5601 Interest Income 27,998 80,387 60,000 100,000 60,000 - TOTAL LANDFILL CLOSURE FUND 474,295 567,332 540,000 660,000 620,000 80,000 -
FUND 75 BUSINESS PARK -
075-0560-5601 Interest Income 4,946 18,267 10,000 27,684 10,000 - 075-0560-5303 Land Sales - 192,830 - - - -
075-0560-5615 Rent - Miscellaneous 20,544 14,036 (64,100) (64,200) 2,900 67,000 075-0590-5920 Miscellaneous Revenue - 612 - 1,320 - -
TOTAL BUSINESS PARK FUND 25,490 225,746 (54,100) (35,196) 12,900 67,000 -
FUND 76 ARMY BASE -
076-0560-5601 Interest Income 73 11 10 10 - (10)
076-0560-5603 Rent - Real Property 9,156 4,800 4,800 6,600 - (4,800) 076-0590-5920 Reimbursement - Dept of Water 23,430 8,516 - 400 - - TOTAL ARMY BASE FUND 32,659 13,327 4,810 7,010 - (4,810) -
FUND 80 WATER SYSTEM -
080-0550-5501 Forfeitures/Penalties 50,115 47,601 30,000 56,000 50,000 20,000 080-0560-5601 Interest Income 80,941 95,789 30,000 82,000 60,000 30,000 080-0570-5753 Grant Revenues 12,053 116,308 145,829 52,521 - (145,829) 080-0580-5808 Utility Service Fees 3,167,177 3,232,184 3,208,717 3,311,045 4,138,806 930,089 080-0580-5810 Interim Water Fees - Construction - - - 17,579 - - 080-0580-5814 Water Reconnect Fee 9,236 3,125 2,500 3,025 3,000 500 080-0590-5920 Miscellaneous Revenue - 971 - - - -
080-0590-5990 Transfer In 2,848,318 72,924 - - - -
080-0590-5990 Transfer In - - 20,680 20,680 - (20,680)
TOTAL WATER SYSTEM FUND 6,167,839 3,568,904 3,437,726 3,542,850 4,251,806 814,080 -
FUND 81 WATER CONSTRUCTION -
081-0590-5990 Transfer In 1,431,970 56,646 401,360 50,000 351,360 (50,000) 081-0590-5990 Transfer In - Capital Reserve - - - - 1,400,000 1,400,000 TOTAL WATER CONSTRUCTION FUND 1,431,970 56,646 401,360 50,000 1,751,360 1,350,000 -

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REVENUES
FUND 84 AIRPORT -
084-0550-5501 Forfeitures/Penalties 1,238 1,056 652 350 350 (302) 084-0560-5601 Interest Income 3,744 8,393 3,000 8,000 5,000 2,000 084-0560-5603 Rent - Real Property 9,508 8,890 38,915 30,756 22,177 (16,738) 084-0560-5608 Rent - Airport Hangars 181,254 178,565 183,530 189,050 189,816 6,286 084-0560-5610 Rent - Airport Tie-Downs 1,774 1,496 1,536 1,268 1,200 (336) 084-0570-5753 Grant Revenues 156,335 39,882 468,000 181,400 286,600 (181,400) 084-0570-5755 Grant Revenues - State Match 10,000 10,000 33,400 - 33,400 - 084-0580-5907 Sales - Airport Fuel 265,155 291,511 235,000 235,000 265,000 30,000 084-0580-5908 Cost of Sales - Fuel (237,845) (253,662) (210,000) (210,000) (230,000) (20,000) 084-0590-5930 Donation 2,000 - - - - -
084-0590-5920 Miscellaneous Revenue 26,695 50 - 100 - - 084-0590-5925 Enxco Contribution - 4,431 - - - -
TOTAL AIRPORT FUND 419,859 290,611 754,033 435,924 573,543 (180,490) -
FUND 85 BEACH DRIVE - SEWER SYSTEM -
085-0550-5501 Forfeitures/Penalties 31,277 29,138 24,000 31,000 24,000 - 085-0560-5601 Interest Income 57,875 117,391 80,000 136,908 80,000 - 085-0580-5803 Utility Service Fees - Residential 2,419,998 2,376,171 2,420,000 2,321,912 2,786,294 366,294 085-0580-5804 Utility Service Fees - Commercial 438,168 463,279 450,000 480,000 576,000 126,000 085-0580-5806 Sewer Connection Fees 8,694 - - 9,853 - - 085-0590-5920 Miscellaneous Revenue - 752 - - - -
085-0590-5990 Transfer In 895,002 221,740 - - - -
TOTAL BEACH DRIVE SEWER SYSTEM FUND 3,851,014 3,208,471 2,974,000 2,979,673 3,466,294 492,294 -
FUND 86 NW - SEWER SYSTEM -
086-0550-5501 Forfeitures/Penalties 18,793 18,418 15,000 20,000 15,000 - 086-0560-5601 Interest Income 19,485 28,336 15,000 23,000 15,000 - 086-0580-5803 Utility Service Fees - Residential 2,175,243 2,238,260 2,249,270 2,306,700 3,575,385 1,326,115 086-0580-5804 Utility Service Fees - Commercial 62,159 35,955 23,000 135,057 120,472 97,472 086-0590-5425 Other Financing Source - Bank Loan - - - - - - 086-0590-5990 Transfer In - - 12,000 12,000 12,000 -
086-0590-5990 Transfer In 253,396 1,284,927 - - - -
086-0590-5920 Misc Revenue - 752 - - - -
TOTAL NW SEWER SYSTEM FUND 2,529,076 3,606,648 2,314,270 2,496,757 3,737,857 1,423,587 -
FUND 87 NW SEWER - CAPITAL OUTLAY -
087-0590-5990 Transfer In - Capital Reserve - - - - 957,000 957,000 087-0590-5990 Transfer In 158,345 - - - - -
TOTAL NW SEWER - CAPITAL OUTLAY 158,345 - - - 957,000 957,000 -
FUND 88 BEACH SEWER - CAPITAL OUTLAY -
088-0590-5990 Transfer In - Capital Reserve - - - - 331,300 331,300 088-0590-5990 Transfer In 378,292 50,891 3,912,712 100,000 3,812,712 (100,000) TOTAL BEACH SEWER - CAPITAL OUTLAY 378,292 50,891 3,912,712 100,000 4,144,012 231,300 -
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 24,207 41,689 50 56 50 -
095-0510-5101 Property Tax 798,221 823,485 823,485 822,326 822,326 (1,159) 095-0510-5199 Administration Charges by Solano County (1,778) (2,075) (2,075) (2,668) (2,668) (593) TOTAL LIBERTY COMMUNITY FACILITIES DISTRICT 820,650 863,100 821,461 819,714 819,708 (1,752) -
TOTAL REVENUES 32,101,840 28,466,581 32,766,138 26,943,377 41,101,150 8,335,012

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EXPENDITURES DETAILS BY FUND
FY 25-26 PROPOSED BUDGET
Appendix 8
Account Number Account Name
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Final Budget
FY 2024-25
Projected
FY 2025-26
Proposed
Budget Change
FUND 002 MEASURE O
002-0100-0200-7001 Salaries & Wages 661,569 677,048 689,916 689,916 591,994 (97,922) 002-0100-0200-7005 Overtime 148,514 232,023 166,632 166,632 119,843 (46,789) 002-0100-0200-7103 Dental Insurance 12,598 15,944 13,901 13,901 8,829 (5,073) 002-0100-0200-7105 Health Insurance 98,621 119,593 103,072 103,072 80,220 (22,853) 002-0100-0200-7108 Life Insurance 1,684 1,541 1,510 1,510 1,146 (364) 002-0100-0200-7109 Employee Assistance Program 181 194 192 192 144 (47) 002-0100-0200-7110 Vision Insurance 1,332 1,418 1,390 1,390 1,055 (335) 002-0100-0200-7117 PERS Retirement 279,603 271,411 284,932 284,932 386,911 101,979 002-0100-0200-7119 Social Security/FICA 57,083 62,796 59,872 59,872 49,430 (10,442) 002-0100-0200-7124 Workers Comp. Insurance 35,097 37,785 32,676 32,676 27,566 (5,110) 002-0100-0200-7126 Uniform Allowance 11,062 12,146 11,908 11,908 8,863 (3,045) TOTAL 002 MEASURE O 1,307,345 1,431,900 1,366,000 1,366,000 1,276,000 (90,000) FUND 003 MEASURE K
003-0100-0003-7909 Capital Improvement - - - - 2,500,000 2,500,000 TOTAL 003 MEASURE K - - - - 2,500,000 2,500,000
FUND 004 PUBLIC ART FUND
004-0100-0004-7283
Public Art Work Acquire/
Maintenance - - 15,000 - 15,000 -
TOTAL 004 PUBLIC ART FUND - - 15,000 - 15,000 -
FUND 10 GENERAL FUND

ADMINISTRATION

CITY COUNCIL
010-0100-0100-7001 Salaries & Wages 32,211 32,100 32,100 32,100 32,100 - 010-0100-0100-7109 Employee Assistance Program 2 8 9 9 8 (1) 010-0100-0100-7119 Social Security/FICA 2,832 2,823 2,823 2,823 2,823 - 010-0100-0100-7124 Workers Comp Insurance 1,543 1,626 1,520 1,520 1,495 (26) 010-0100-0100-7128 Car Allowance 4,800 4,800 4,800 4,800 4,800 - 010-0100-0100-7213 Legal Fees 40,517 48,883 34,200 47,880 47,880 13,680 010-0100-0100-7226 Printing 70 - 600 300 400 (200)
010-0100-0100-7235 Conferences & Meetings 6,240 1,619 3,100 3,100 3,100 - 010-0100-0100-7272 Equipment Rental 181 189 200 200 200 - 010-0100-0100-7277 Fuel & Mileage 802 177 1,000 1,000 1,000 - 010-0100-0100-7307 Liability Insurance 1,816 2,284 2,584 2,584 1,749 (835) 010-0100-0100-7359 Meals 433 2,654 2,000 2,000 2,300 300 010-0100-0100-7365 Membership Dues 24,165 25,043 25,500 25,500 26,500 1,000 010-0100-0100-7367 Misc Services & Supplies 432 346 700 700 700 - 010-0100-0100-7426 Publications & Subscriptions 585 260 600 600 600 - TOTAL CITY COUNCIL 116,630 122,810 111,736 125,116 125,654 13,918 -

CITY MANAGER -
010-0100-0105-7001 Salaries & Wages 143,219 136,391 132,797 132,797 148,906 16,109 010-0100-0105-7005 Overtime 503 - - - - -
010-0100-0105-7103 Dental Insurance 2,338 2,249 2,276 2,276 2,276 (0) 010-0100-0105-7105 Health Insurance 21,255 25,431 27,977 27,977 30,483 2,506 010-0100-0105-7108 Life Insurance 223 224 220 220 220 0 010-0100-0105-7109 Employee Assistance Program 21 33 37 37 36 (1) 010-0100-0105-7110 Vision Insurance 207 202 202 202 202 (0) 010-0100-0105-7117 PERS Retirement 25,016 34,319 46,752 46,752 64,643 17,891 010-0100-0105-7119 Social Security/FICA 9,045 9,615 8,828 8,828 9,982 1,154 010-0100-0105-7124 Workers Comp Insurance 4,894 6,621 6,289 6,289 6,934 644 010-0100-0105-7128 Car Allowance 5,200 4,890 4,800 4,800 4,800 - 010-0100-0105-7213 Legal Fees 54,425 228 32,000 42,000 42,000 10,000

EXPENDITURES

Page 73 of 96 ends

EXPENDITURES
010-0100-0105-7235 Conferences/ meetings 1,043 2,927 4,750 4,750 5,000 250 010-0100-0105-7245 Contractual services - 37,290 27,500 27,500 12,500 (15,000) 010-0100-0105-7272 Equipment Rental 352 366 400 400 400 - 010-0100-0105-7277 Fuel & Mileage - 25 250 250 250 -
010-0100-0105-7307 Liability Insurance 3,521 4,429 5,010 5,010 3,391 (1,619) 010-0100-0105-7359 Meals 1,921 1,006 2,000 2,000 1,500 (500) 010-0100-0105-7365 Membership Dues 4,773 5,763 5,974 5,974 5,974 - 010-0100-0105-7372 Office Supplies & Materials 284 819 500 500 500 - 010-0100-0105-7426 Publications & Subscriptions 170 382 400 400 400 - 010-0100-0105-7432 Telephone 2,382 2,105 1,811 1,811 1,811 - TOTAL CITY MANAGER 280,793 275,316 310,774 320,774 342,209 31,435 -

CITY ADMINISTRATION -
010-0100-0107-7117 PERS Retirement - (15,340) - - - -
010-0100-0107-7124 Workers Comp Insurance (13,354) (56,131) - - - - 010-0100-0107-7125 State Unemployment Insurance 5,000 3,600 5,000 5,000 5,000 - 010-0100-0107-7202 Retiree Health (OPEB) 24,350 21,874 36,208 53,000 41,045 4,837 010-0100-0107-7204 Health Administrative Fee 2,364 2,357 2,400 2,400 2,400 - 010-0100-0107-7211 Legal Fees - Potential Litigation - - 30,000 30,000 30,000 - 010-0100-0107-7213 Legal Fees 46,781 114,782 45,000 65,000 58,000 13,000 010-0100-0107-7245 Contractual services 82,052 26,740 54,500 45,000 77,131 22,631 010-0100-0107-7254 Debt Service - Principal 93,851 97,331 100,933 100,933 104,634 3,701 010-0100-0107-7255 Debt Service - Interest 28,395 26,641 24,801 24,801 22,891 (1,910) 010-0100-0107-7272 Equipment Rental (17,365) (14,528) - - - - 010-0100-0107-7307 Liability Insurance (22,918) (110,968) - - - - 010-0100-0107-7325 ROPS CLOSEOUT DISTRIBUTION 172,181 - - - - - 010-0100-0107-7330 Janitorial Supplies 1,965 1,684 3,000 3,000 3,000 - 010-0100-0107-7367 Misc Services & Supplies 1,155 3,081 2,000 2,000 2,000 - 010-0100-0107-7372 Office Supplies & Materials 1,697 6,972 11,000 11,000 11,000 - 010-0100-0107-7378 RECYCLED-OFFICE SUPPLIES 273 - 500 500 500 - 010-0100-0107-7384 Personnel Hiring Costs 5,745 1,930 5,800 5,800 5,800 - 010-0100-0107-7397 Postage 12,343 1,643 8,400 5,000 7,000 (1,400) 010-0100-0107-7432 Telephone 4,823 4,839 5,000 5,000 5,000 - 010-0100-0107-7900 Miscellaneous Expense 2,485 - - - - - TOTAL CITY ADMINISTRATION 431,823 116,504 334,542 358,434 375,401 40,859 -

ASSISTANT CITY MANAGER / CITY CLERK -
010-0100-0115-7001 Salaries & Wages 44,885 46,726 44,089 44,089 42,761 (1,329) 010-0100-0115-7002 Part-Time - Salaries & Wages 26,730 30,192 30,384 30,384 64,469 34,085 010-0100-0115-7005 Overtime 161 190 - - - -
010-0100-0115-7103 Dental Insurance 682 821 821 821 821 0 010-0100-0115-7105 Health Insurance 8,329 9,102 10,089 10,089 8,456 (1,633) 010-0100-0115-7108 Life Insurance 66 79 79 79 79 0
010-0100-0115-7109 Employee Assistance Program 17 26 21 21 26 5 010-0100-0115-7110 Vision Insurance 61 73 73 73 73 0
010-0100-0115-7117 PERS Retirement 14,810 15,344 15,522 15,522 5,599 (9,923) 010-0100-0115-7119 Social Security/FICA 5,012 5,463 5,375 5,375 7,880 2,504 010-0100-0115-7124 Workers Comp Insurance 5,198 5,306 3,527 3,527 4,993 1,466 010-0100-0115-7213 Legal Fees 25,860 40,523 15,000 15,000 15,000 - 010-0100-0115-7235 Conferences and Meetings (233) 1,103 7,700 5,432 5,550 (2,150) 010-0100-0115-7245 Contractual Services 12,470 15,963 19,076 19,076 20,671 1,595 010-0100-0115-7270 Election Expenses 20,635 1,699 58,245 58,245 - (58,245) 010-0100-0115-7272 Equipment Rental 328 341 550 550 550 - 010-0100-0115-7277 Fuel and Mileage 441 - 500 500 500 - 010-0100-0115-7307 Liability Insurance 3,280 4,125 4,666 4,666 3,159 (1,508) 010-0100-0115-7340 Legal Notices/Publications 6,547 7,351 4,500 4,500 4,500 -

Page 74 of 96 ends

EXPENDITURES
010-0100-0115-7365 Membership Dues 600 1,210 700 700 540 (160) 010-0100-0115-7372 Office Supplies & Materials 70 1,799 2,000 2,000 2,000 - 010-0100-0115-7367 Misc. Services & Supplies - 92 - - - - 010-0100-0115-7432 Telephone 1,990 1,409 1,100 1,100 1,100 - 010-0100-0115-7426 Publications & Subscriptions 516 545 600 600 1,000 400 TOTAL CITY CLERK 178,453 189,483 224,618 222,350 189,726 (34,892) -

FINANCE DEPARTMENT -
010-0100-0135-7001 Salaries & Wages 60,775 50,191 57,798 57,798 60,612 2,814 010-0100-0135-7005 Overtime 408 237 1,489 1,489 1,586 96 010-0100-0135-7103 Dental Insurance 1,279 1,000 1,058 1,058 635 (423) 010-0100-0135-7105 Health Insurance 11,410 9,617 10,699 10,699 8,565 (2,134) 010-0100-0135-7108 Life Insurance 150 116 151 151 151 (0) 010-0100-0135-7109 Employee Assistance Program 17 16 16 16 15 (1) 010-0100-0135-7110 Vision Insurance 142 115 139 139 139 (0) 010-0100-0135-7117 PERS Retirement 9,577 8,561 9,570 9,570 11,970 2,400 010-0100-0135-7119 Social Security/FICA 4,237 3,530 4,022 4,022 4,358 336 010-0100-0135-7124 Workers Comp Insurance 2,867 3,190 2,666 2,666 2,822 156 010-0100-0135-7201 Accounting & Auditing 21,497 18,834 19,949 19,949 21,519 1,570 010-0100-0135-7213 Legal Fees 340 - 1,000 1,000 1,000 - 010-0100-0135-7226 Printing 392 - - - -
010-0100-0135-7235 Conferences and Meetings 899 479 3,600 3,600 3,600 - 010-0100-0135-7245 Contractual Services 15,851 15,649 19,000 19,000 19,000 - 010-0100-0135-7272 Equipment Rental 1,308 1,690 1,700 1,700 1,700 - 010-0100-0135-7277 Fuel and Mileage 343 - 460 460 460 - 010-0100-0135-7307 Liability Insurance 5,571 7,007 7,926 7,926 5,365 (2,561) 010-0100-0135-7323 Finance Charge - Collection - - 200 200 200 - 010-0100-0135-7359 Meals - - 300 300 300 -
010-0100-0135-7365 Membership Dues 910 645 560 560 560 - 010-0100-0135-7367 Misc. Services & Supplies 312 120 125 125 125 - 010-0100-0135-7372 Office Supplies & Materials 595 570 500 500 500 - 010-0100-0135-7395 Training 1,987 1,979 3,800 3,800 3,800 - TOTAL FINANCE DEPARTMENT 140,868 123,545 146,728 146,728 148,982 2,254 -

INFORMATION TECHNOLOGY -
010-0100-0136-7001 Salaries & Wages 44,005 40,190 38,295 38,295 40,719 2,424 010-0100-0136-7005 Overtime 108 - - - - -
010-0100-0136-7103 Dental Insurance 772 684 686 686 686 (0) 010-0100-0136-7105 Health Insurance 7,699 7,248 8,015 8,015 7,976 (39) 010-0100-0136-7108 Life Insurance 74 67 66 66 66 0
010-0100-0136-7109 Employee Assistance Program 11 10 11 11 10 (1) 010-0100-0136-7110 Vision Insurance 69 61 61 61 61 (0)
010-0100-0136-7117 PERS Retirement 9,932 9,820 11,087 11,087 10,488 (600) 010-0100-0136-7119 Social Security/FICA 2,925 2,778 2,618 2,618 2,787 169 010-0100-0136-7124 Workers Comp Insurance 1,786 1,924 1,814 1,814 1,896 82 010-0100-0136-7245 Contractual Services 65,734 62,506 72,208 72,208 73,157 949 010-0100-0136-7380 Computer Hardware 8,351 17,266 14,000 14,000 20,000 6,000 010-0100-0136-7381 Computer Software 30,026 24,544 27,088 27,088 27,004 (84) TOTAL INFORMATION TECHNOLOGY 171,493 167,097 175,949 175,949 184,850 8,901 -

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 -

Page 75 of 96 ends

EXPENDITURES

COMMUNITY DEVELOPMENT

BUILDING DEPARTMENT
010-0200-0130-7001 Salaries & Wages 60,189 13,268 33,889 33,889 156,990 123,101 010-0200-0130-7005 Overtime 14 - 1,503 1,503 3,741 2,238 010-0200-0130-7103 Dental Insurance 1,493 29 2,013 2,013 3,626 1,612 010-0200-0130-7105 Health Insurance 15,273 762 12,494 12,494 37,400 24,906 010-0200-0130-7108 Life Insurance 222 49 291 291 350 59 010-0200-0130-7109 Employee Assistance Program 33 25 28 28 38 11 010-0200-0130-7110 Vision Insurance 197 8 268 268 323 54 010-0200-0130-7117 PERS Retirement 5,538 1,003 3,409 3,409 13,642 10,233 010-0200-0130-7119 Social Security/FICA 4,061 917 3,036 3,036 10,985 7,949 010-0200-0130-7124 Workers Comp Insurance 5,063 5,034 4,684 4,684 7,310 2,627 010-0200-0130-7126 Boot/Uniform/Equipment - - 500 500 500 - 010-0200-0130-7213 Legal Fees 4,766 798 2,000 2,000 3,500 1,500 010-0200-0130-7220 SOFTWARE MAINTENANCE FEES - - 4,500 4,500 4,500 - 010-0200-0130-7235 Conferences & Meetings - 27 1,000 1,000 3,500 2,500 010-0200-0130-7245 Contractual Services 25,284 120,775 155,500 100,000 100,000 (55,500) 010-0200-0130-7272 Equipment Rental 431 448 600 600 600 - 010-0200-0130-7277 Fuel & Mileage 1,037 - 2,000 2,000 2,000 - 010-0200-0130-7307 Liability Insurance 4,314 5,426 6,138 6,138 4,155 (1,983) 010-0200-0130-7335 Laundry Service - - 1,000 1,000 1,000 - 010-0200-0130-7365 Membership Dues - - 206 206 206 -
010-0200-0130-7367 Misc Services & Supplies 715 22,671 18,025 - 5,000 (13,025) 010-0200-0130-7356 M&R Vehicles 484 - 3,090 1,000 2,000 (1,090) 010-0200-0130-7372 Office Supplies & Materials 82 - 464 464 464 - 010-0200-0130-7397 Postage - - 100 100 100 -
010-0200-0130-7426 Publications & Subscriptions 1,649 1,067 1,236 1,236 1,250 14 010-0200-0130-7432 Telephone 1,071 490 1,236 1,236 1,236 - TOTAL BUILDING DEPARTMENT 131,916 172,797 259,209 183,594 364,417 105,208 -

PLANNING -
010-0200-0170-7001 Salaries & Wages 17,981 13,268 29,235 29,235 81,659 52,424 010-0200-0170-7005 Overtime 14 - 1,026 1,026 1,088 62
010-0200-0170-7103 Dental Insurance 298 29 1,053 1,053 1,666 612 010-0200-0170-7105 Health Insurance 3,921 762 9,961 9,961 17,208 7,246 010-0200-0170-7108 Life Insurance 96 49 102 102 161 59
010-0200-0170-7109 Employee Assistance Program 25 8 8 8 20 12 010-0200-0170-7110 Vision Insurance 95 8 94 94 148 54
010-0200-0170-7117 PERS Retirement 2,519 1,003 2,636 2,636 7,249 4,613 010-0200-0170-7119 Social Security/FICA 1,216 917 2,058 2,058 5,602 3,544 010-0200-0170-7124 Workers Comp Insurance 4,707 1,557 1,385 1,385 3,802 2,418 010-0200-0170-7213 Legal Fees 30,240 37,183 15,450 15,450 15,450 - 010-0200-0170-7220 SOFTWARE MAINTENANCE FEES - - 4,500 4,500 4,500 - 010-0200-0170-7245 Contractual Services 276,130 274,570 254,395 180,000 200,000 (54,395) 010-0200-0170-7272 Equipment Rental 540 561 600 600 600 - 010-0200-0170-7277 Fuel & Mileage - - 800 800 800 -
010-0200-0170-7283
Public Art Work Acquire/
Maintenance 3,305 - - - - -
010-0200-0170-7307 Liability Insurance 5,464 6,857 7,341 7,341 5,057 (2,284) 010-0200-0170-7340 Legal Notices/Publications 3,033 3,760 6,500 6,500 6,500 - 010-0200-0170-7359 Meals 120 - 200 200 200 -
010-0200-0170-7367 Misc Services & Supplies 2,244 866 5,100 5,100 5,100 - 010-0200-0170-7372 Office Supplies & Materials 715 123 10,750 500 500 (10,250) 010-0200-0170-7395 Training - 99 3,000 - 3,000 -
010-0200-0170-7397 Postage - - 200 - 200 -

Page 76 of 96 ends

EXPENDITURES
010-0200-0170-7426 Publications & Subscriptions - - 100 - 100 - 010-0200-0170-7432 Telephone 32 - 200 - 200 -
TOTAL PLANNING 352,694 341,619 356,693 268,548 360,810 4,117 -

CODE ENFORCEMENT -
010-0200-0240-7001 Salaries & Wages 17,708 4,676 27,452 27,452 79,882 52,430 010-0200-0240-7005 Overtime 5 - 981 981 1,047 66
010-0200-0240-7103 Dental Insurance 418 6 857 857 1,470 612 010-0200-0240-7105 Health Insurance 4,368 247 8,108 8,108 15,144 7,036 010-0200-0240-7108 Life Insurance 68 18 83 83 142 59
010-0200-0240-7109 Employee Assistance Program 12 8 8 8 19 12 010-0200-0240-7110 Vision Insurance 62 3 76 76 131 54
010-0200-0240-7117 PERS Retirement 1,849 278 2,275 2,275 6,822 4,547 010-0200-0240-7119 Social Security/FICA 1,196 323 1,951 1,951 5,497 3,546 010-0200-0240-7124 Workers Comp Insurance 2,028 1,616 1,300 1,300 3,720 2,419 010-0200-0240-7213 Legal Fees 14,825 17,730 15,450 15,450 15,450 - 010-0200-0240-7245 Contractual Services 2,798 8,416 23,300 4,500 4,500 (18,800) 010-0200-0240-7272 Equipment Rental 140 146 175 175 175 - 010-0200-0240-7307 Liability Insurance 1,398 1,759 1,990 1,990 1,347 (643) TOTAL CODE ENFORCEMENT 46,875 35,223 84,007 65,207 135,346 51,340 -

ECONOMIC DEVELOPMENT -
010-0200-0765-7001 Salaries & Wages 6,703 4,676 4,300 4,300 54,678 50,378 010-0200-0765-7005 Overtime - - - - - -
010-0200-0765-7103 Dental Insurance 67 47 49 49 661 612 010-0200-0765-7105 Health Insurance 506 560 602 602 6,966 6,364 010-0200-0765-7108 Life Insurance 9 5 5 5 64 59
010-0200-0765-7109 Employee Assistance Program 4 3 1 1 13 12 010-0200-0765-7110 Vision Insurance 60 4 4 4 59 54
010-0200-0765-7117 PERS Retirement 700 541 1,514 1,514 6,242 4,728 010-0200-0765-7119 Social Security/FICA 391 337 267 267 3,670 3,402 010-0200-0765-7124 Workers Comp Insurance 1,344 556 204 204 2,546 2,342 010-0200-0765-7125 State Unemployment Insurance - - - - - - 010-0200-0765-7201 Accounting & Auditing - - - - - -
010-0200-0765-7245 Contractual Services - - - - - -
010-0200-0765-7272 Equipment Rental 82 85 100 100 100 - 010-0200-0765-7307 Liability Insurance 820 1,031 1,167 1,167 790 (377) TOTAL ECONOMIC DEVELOPMENT 10,686 7,846 8,213 8,213 75,790 67,577 -

PUBLIC WORKS -

CITY HALL BLDG/GROUNDS -
010-0300-0125-7001 Salaries & Wages 1,107 813 1,077 1,077 896 (181) 010-0300-0125-7005 Overtime 278 148 112 112 98 (14)
010-0300-0125-7103 Dental Insurance 19 19 28 28 28 (0)
010-0300-0125-7105 Health Insurance 231 259 290 290 316 26 010-0300-0125-7108 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 181 143 78 78 71 (7) 010-0300-0125-7119 Social Security/FICA 97 68 84 84 69 (14) 010-0300-0125-7124 Workers Compensation 49 56 51 51 42 (9) 010-0300-0125-7126 Boot/Uniform/Equipment 1,700 - 1,325 1,325 1,575 250 010-0300-0125-7228 Chemicals & Gases - - 200 200 200 -
010-0300-0125-7245 Contractual Services 19,450 14,920 10,300 10,300 10,300 - 010-0300-0125-7298 Flood & Fire Insurance 11,522 15,776 18,609 18,609 18,960 351 010-0300-0125-7307 Liability Insurance 2,113 2,656 2,975 2,975 2,020 (955)

Page 77 of 96 ends

EXPENDITURES
010-0300-0125-7323 Finance Charge - Collection - 16 - - - - 010-0300-0125-7330 Janitorial Supplies 566 1,252 927 927 927 - 010-0300-0125-7352 M & R Machinery & Equipment 1,446 603 2,800 2,800 2,800 - 010-0300-0125-7355 M & R Real Property 10,901 11,158 60,300 60,300 12,000 (48,300) 010-0300-0125-7356 M & R Real Vehicles 4,828 4,454 4,120 4,120 4,120 - 010-0300-0125-7367 Misc. Services & Supplies 3,458 3,928 5,150 5,150 5,150 - 010-0300-0125-7385 Permits & Licenses - 487 400 400 400 - 010-0300-0125-7458 Utilities - PG&E 17,675 16,931 15,450 15,450 15,450 - 010-0300-0125-7459
Utilities - Water & Sewer (City
Property) 9,625 7,775 9,800 9,800 9,800 -
TOTAL CITY HAL/BLDG/GROUNDS 85,255 81,469 134,082 134,082 85,228 (48,854) -

SWIMMING POOL -
010-0300-0155-7001 Salaries & Wages 5,541 4,844 8,576 8,576 7,235 (1,341) 010-0300-0155-7005 Overtime (1,119) 235 518 518 540 22
010-0300-0155-7101 Clothing & Work Boots - - - - - -
010-0300-0155-7103 Dental Insurance 88 88 85 85 85 (0)
010-0300-0155-7105 Health Insurance 654 534 883 883 971 88 010-0300-0155-7108 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 1,501 1,687 1,698 1,698 2,190 491 010-0300-0155-7119 Social Security/FICA 419 357 540 540 552 11 010-0300-0155-7124 Workers Comp. Insurance 347 343 335 335 337 2 010-0300-0155-7228 Chemicals & Gases 15,161 20,598 25,750 15,000 20,000 (5,750) 010-0300-0155-7245 Contractual Services - 3,969 15,000 15,000 10,000 (5,000) 010-0300-0155-7298 Flood & Fire Insurance 263 360 7,538 7,538 10,270 2,732 010-0300-0155-7307 Liability Insurance 1,820 2,288 2,567 2,567 1,742 (825) 010-0300-0155-7330 Janitorial Supplies 1,916 1,706 3,200 3,200 3,200 - 010-0300-0155-7337 Laboratory Testing 3,911 6,827 5,000 5,000 5,000 - 010-0300-0155-7352 M & R Machinery & Equipment 7,612 7,641 15,000 5,000 15,000 - 010-0300-0155-7355 M & R Real Property 12,394 7,705 20,000 5,000 10,000 (10,000) 010-0300-0155-7356 M & R Real Vehicles 216 2,181 1,500 1,500 1,500 - 010-0300-0155-7367 Misc. Services & Supplies 2,340 2,748 4,000 4,000 4,000 - 010-0300-0155-7385 Permits & Licenses 84 94 500 500 500 - 010-0300-0155-7409 Safety Equipment - 225 1,500 1,500 1,500 - 010-0300-0155-7432 Telephone 764 823 800 800 800 -
010-0300-0155-7458 Utilities - PG&E 48,033 64,733 50,000 50,000 50,000 - 010-0300-0155-7459
Utilities-Water & Sewer City
Property' 1,471 1,919 1,900 1,900 1,900 -
010-0300-0155-7909 Capital outlay - - - - - -
TOTAL SWIMMING POOL 103,439 131,928 166,925 131,175 147,355 (19,570) -

COMMUNITY CENTER -
010-0300-0160-7001 Salaries & Wages 877 231 808 808 585 (222) 010-0300-0160-7005 Overtime 254 43 29 29 21 (8)
010-0300-0160-7103 Dental Insurance 24 24 7 7 7 0
010-0300-0160-7105 Health Insurance 272 116 116 116 126 10 010-0300-0160-7108 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 263 209 59 59 50 (9) 010-0300-0160-7119 Social Security/FICA 79 19 59 59 42 (17) 010-0300-0160-7124 Workers Comp. Insurance 40 46 38 38 27 (11) 010-0300-0160-7228 Chemicals & Gases - - 100 100 100 -
010-0300-0160-7245 Contractual Services 4,800 8,200 15,244 10,000 10,000 (5,244)

Page 78 of 96 ends

EXPENDITURES
010-0300-0160-7298 Flood & Fire Insurance 4,441 6,080 5,243 5,243 5,330 88 010-0300-0160-7307 Liability Insurance 468 589 663 663 449 (213) 010-0300-0160-7330 Janitorial Supplies - 855 1,545 - - (1,545) 010-0300-0160-7352 M&R Machinery & Equipment - 25 500 - - (500) 010-0300-0160-7355 M & R Real Property 11,827 4,188 6,180 6,180 6,180 - 010-0300-0160-7367 Misc. Service & Supplies 112 - 1,030 1,030 500 (530) 010-0300-0160-7458 Utilities - PG&E 9,127 14,139 13,750 12,000 12,000 (1,750) 010-0300-0160-7459
Utilities - Water & Sewer (City
Property) 470 622 600 600 600 -
TOTAL COMMUNITY CENTER 33,057 35,392 45,976 36,937 36,024 (9,952) -

CORPORATION YARD -
010-0300-0180-7001 Salaries & Wages 4,537 6,650 8,372 8,372 8,809 436 010-0300-0180-7005 Overtime 1,225 1,432 1,120 1,120 1,207 87 010-0300-0180-7103 Dental Insurance 103 83 205 205 205 0 010-0300-0180-7105 Health Insurance 558 526 1,339 1,339 2,332 994 010-0300-0180-7108 Life Insurance 16 13 25 25 25 (0)
010-0300-0180-7109 Employee Assistance Program 2 2 2 2 2 (0) 010-0300-0180-7110 Vision Insurance 15 12 23 23 23 0
010-0300-0180-7117 PERS Retirement 896 1,073 2,080 2,080 2,690 610 010-0300-0180-7119 Social Security/FICA 408 575 676 676 706 30 010-0300-0180-7124 Workers Comp. Insurance 205 362 397 397 410 14 010-0300-0180-7228 Chemicals & Gases - 891 3,000 3,000 3,000 - 010-0300-0180-7245 Contractual Services 8,153 14,628 10,300 10,300 10,300 - 010-0300-0180-7272 Equipment Rental 2,349 2,102 3,000 3,000 3,000 - 010-0300-0180-7273 Equipment (Non-Capital, <$5,000) 4,313 5,786 7,500 7,500 7,500 - 010-0300-0180-7277 Fuel & Mileage 3,195 2,211 2,500 2,500 3,000 500 010-0300-0180-7298 Flood & Fire Insurance 2,363 3,236 7,367 7,367 13,855 6,487 010-0300-0180-7307 Liability Insurance 2,561 3,218 3,547 3,547 2,421 (1,126) 010-0300-0180-7330 Janitorial Supplies 1,693 4,488 4,000 4,000 4,000 - 010-0300-0180-7335 Laundry Service 12,478 12,248 15,000 15,000 15,000 - 010-0300-0180-7352 M & R Machinery & Equipment 1,539 4,628 3,100 3,100 7,500 4,400 010-0300-0180-7355 M&R Real Property 8,850 25,173 25,000 10,000 25,000 - 010-0300-0180-7356 M&R Vehicles 257 1,821 1,000 1,000 1,000 - 010-0300-0180-7367 Misc. Services & Supplies 4,414 6,713 6,200 6,200 7,500 1,300 010-0300-0180-7385 Permits & Licenses 1,841 1,908 3,000 3,000 3,000 - 010-0300-0180-7409 Safety Equipment 5,091 5,984 6,180 6,180 7,500 1,320 010-0300-0180-7432 Telephone 5,835 6,847 10,000 10,000 10,000 - 010-0300-0180-7458 Utilities - PG&E 13,144 13,986 13,800 13,800 13,800 - 010-0300-0180-7459
Utilities - Water & Sewer (City
Property) 5,646 7,407 7,757 7,757 7,757 -
TOTAL CORPORATION YARD 91,687 134,001 146,490 131,490 161,542 15,052 -

SENIOR CENTER -
010-0300-0181-7001 Salaries & Wages 1,755 463 1,615 1,615 1,171 (445) 010-0300-0181-7005 Overtime 507 86 58 58 42 (16)
010-0300-0181-7103 Dental Insurance 49 49 14 14 14 (0)
010-0300-0181-7105 Health Insurance 543 232 232 232 252 21 010-0300-0181-7108 Life Insurance 5 5 5 5 5 (0)
010-0300-0181-7109 Employee Assistance Program 1 0 0 0 0 (0) 010-0300-0181-7110 Vision Insurance 4 4 4 4 4 (0)
010-0300-0181-7117 PERS Retirement 525 417 119 119 100 (18) 010-0300-0181-7119 Social Security/FICA 158 38 118 118 84 (34) 010-0300-0181-7124 Workers Comp Insurance 79 91 77 77 55 (22) 010-0300-0181-7245 Contractual Services 6,600 8,200 13,000 9,000 10,000 (3,000) 010-0300-0181-7298 Flood & Fire Insurance 3,262 4,466 5,243 5,243 5,388 146

Page 79 of 96 ends

EXPENDITURES
010-0300-0181-7307 Liability Insurance 679 854 960 960 651 (309) 010-0300-0181-7330 Janitorial Supplies - 109 924 924 924 - 010-0300-0181-7355 M & R Real Property 3,353 3,133 4,120 4,120 4,120 - 010-0300-0181-7367 Misc Services & Supplies 25 485 1,000 1,000 1,000 - 010-0300-0181-7458 Utilities - PG&E 8,320 8,571 10,000 10,000 10,000 - 010-0300-0181-7459
Utilities - Water & Sewer (City
Property) 2,059 3,129 3,384 3,384 3,384 -
TOTAL SENIOR CENTER 27,924 30,333 40,873 36,873 37,196 (3,678) PARKS
010-0300-0185-7001 Salaries & Wages 20,231 21,715 26,644 26,644 27,063 419 010-0300-0185-7005 Overtime 4,247 3,957 2,973 2,973 3,086 113 010-0300-0185-7103 Dental Insurance 433 433 570 570 570 0 010-0300-0185-7105 Health Insurance 1,947 1,853 3,105 3,105 4,187 1,082 010-0300-0185-7108 Life Insurance 59 56 73 73 73 (0)
010-0300-0185-7109 Employee Assistance Program 8 6 7 7 7 (1) 010-0300-0185-7110 Vision Insurance 55 52 68 68 68 (0)
010-0300-0185-7117 PERS Retirement 4,748 5,309 6,249 6,249 7,615 1,365 010-0300-0185-7119 Social Security/FICA 1,738 1,832 2,121 2,121 2,149 27 010-0300-0185-7124 Workers Comp. Insurance 1,016 1,270 1,262 1,262 1,260 (2) 010-0300-0185-7213 Legal Fees - 4,483 - 1,000 1,000 1,000 010-0300-0185-7226 Printing - 65 - - - -
010-0300-0185-7228 Chemicals & Gases 299 2,137 3,000 3,000 3,000 - 010-0300-0185-7245 Contractual Services 17,615 59,758 20,000 20,000 20,000 - 010-0300-0185-7272 Equipment Rental 5,971 1,462 4,120 4,120 4,120 - 010-0300-0185-7273 Equipment (Non-Capital, <$5,000) 9,183 4,444 4,120 4,120 4,120 - 010-0300-0185-7277 Fuel & Mileage 3,768 3,613 6,180 6,180 6,180 - 010-0300-0185-7298 Flood & Fire Insurance 642 880 17,500 17,500 19,125 1,624 010-0300-0185-7307 Liability Insurance 4,049 5,085 5,552 5,552 3,800 (1,751) 010-0300-0185-7330 Janitorial Supplies 6,920 7,741 10,000 10,000 12,000 2,000 010-0300-0185-7352 M & R Machinery & Equipment 9,653 8,906 10,000 10,000 10,000 - 010-0300-0185-7355 M & R Real Property 70,757 57,411 50,000 40,000 50,000 - 010-0300-0185-7356 M & R Vehicles 429 2,356 2,575 2,575 2,575 - 010-0300-0185-7367 Misc. Services & Supplies 3,928 4,176 6,180 6,180 6,180 - 010-0300-0185-7373 Boat Launch Expenses 3,725 3,127 5,000 5,000 5,000 - 010-0300-0185-7385 Permits & Licenses 60 - 600 600 600 - 010-0300-0185-7409 Safety Equipment 118 1,815 2,500 2,500 2,500 - 010-0300-0185-7415 Signs 1,532 100 2,060 2,060 2,060 -
010-0300-0185-7458 Utilities - PG&E 5,489 11,444 12,500 12,500 12,500 - 010-0300-0185-7459
Utilities - Water & Sewer (City
Property) 28,037 34,563 30,000 30,000 30,000 -
010-0300-0185-7905 Capital Outlay - Mach & Equip 19,406 566 - - - TOTAL PARKS 226,061 250,613 234,959 225,959 240,837 5,878 -

STREETS -
010-0300-0190-7001 Salaries & Wages 42,372 42,195 49,753 49,753 49,819 66 010-0300-0190-7005 Overtime 8,545 7,358 5,450 5,450 5,572 121 010-0300-0190-7103 Dental Insurance 918 918 1,093 1,093 1,093 (0) 010-0300-0190-7105 Health Insurance 4,548 4,654 6,293 6,293 7,427 1,134 010-0300-0190-7108 Life Insurance 124 117 137 137 137 0 010-0300-0190-7109 Employee Assistance Program 16 12 14 14 12 (2) 010-0300-0190-7110 Vision Insurance 117 110 126 126 126 0 010-0300-0190-7117 PERS Retirement 9,897 10,587 11,457 11,457 12,966 1,510 010-0300-0190-7119 Social Security/FICA 3,604 3,530 3,951 3,951 3,948 (2) 010-0300-0190-7124 Workers Comp. Insurance 2,042 2,432 2,356 2,356 2,320 (37) 010-0300-0190-7228 Chemicals & Gases 534 2,296 4,000 4,000 4,000 -

Page 80 of 96 ends

EXPENDITURES
010-0300-0190-7245 Contractual Services 41,944 38,889 66,300 35,000 50,000 (16,300) 010-0300-0190-7272 Equipment Rental 841 298 2,500 2,500 2,500 - 010-0300-0190-7277 Fuel & Mileage 1,077 828 3,600 3,600 3,600 - 010-0300-0190-7298 Flood & Fire Insurance - - 6,955 6,955 6,451 (504) 010-0300-0190-7307 Liability Insurance 2,796 3,512 3,855 3,855 2,634 (1,220) 010-0300-0190-7352 M & R Machinery & Equipment 6,908 14,097 12,000 12,000 12,000 - 010-0300-0190-7355 M & R Real Property 29,986 27,030 25,750 25,750 25,750 - 010-0300-0190-7356 M & R Vehicles - 1,532 3,000 1,000 3,000 - 010-0300-0190-7367 Misc. Services & Supplies 864 2,059 1,500 1,500 1,500 - 010-0300-0190-7409 Safety Equipment 500 500 550 550 550 - 010-0300-0190-7415 Signs 15,982 15,338 14,000 10,000 14,000 - TOTAL STREETS 173,612 178,293 224,640 187,340 209,407 (15,233) -

PUBLIC WORKS ADMINISTRATION -
010-0300-0300-7001 Salaries & Wages 9,485 10,868 15,619 15,619 16,651 1,031 010-0300-0300-7103 Dental Insurance 110 122 122 122 122 (0) 010-0300-0300-7105 Health Insurance 1,074 1,320 1,462 1,462 1,734 272 010-0300-0300-7108 Life Insurance 15 19 20 20 20 0
010-0300-0300-7109 Employee Assistance Program 2 4 4 4 4 (0) 010-0300-0300-7110 Vision Insurance 15 18 19 19 19 0
010-0300-0300-7117 PERS Retirement 3,342 2,199 2,343 2,343 2,476 133 010-0300-0300-7119 Social Security/FICA 662 760 1,124 1,124 1,195 71 010-0300-0300-7124 Workers Comp. Insurance 735 767 740 740 775 36 010-0300-0300-7213 Legal Fees - 3,394 - - - -
010-0300-0300-7235 Conferences and Meetings 760 597 6,700 2,000 2,000 (4,700) 010-0300-0300-7245 Contractual Services 241 38,339 - - - - 010-0300-0300-7272 Equipment Rental 1,496 221 2,575 2,575 2,575 - 010-0300-0300-7277 Fuel & Mileage 106 309 500 500 500 - 010-0300-0300-7307 Liability Insurance 2,048 2,571 2,796 2,796 1,917 (880) 010-0300-0300-7367 Misc. Services & Supplies 788 310 1,300 1,300 1,300 - 010-0300-0300-7372 Office Supplies & Materials - 103 300 300 300 - TOTAL PUBLIC WORKS ADMINISTRATION 20,880 61,922 35,624 30,924 31,588 (4,037) -

LIBRARY -
010-0300-1550-7001 Salaries & Wages 1,203 1,214 1,283 1,283 1,327 43 010-0300-1550-7005 Overtime 377 342 185 185 191 6
010-0300-1550-7103 Dental Insurance 37 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 328 348 356 356 472 116 010-0300-1550-7119 Social Security/FICA 114 113 108 108 111 3 010-0300-1550-7124 Workers Comp. Insurance 57 64 61 61 62 1 010-0300-1550-7307 Liability Insurance 312 392 434 434 296 (138) 010-0300-1550-7298 Flood & Fire Insurance 5,082 6,958 12,100 12,100 12,039 (61) 010-0300-1550-7355 M & R Real Property 7,152 6,078 5,000 5,000 5,000 - 010-0300-1550-7909 Capital Outlay - Buildings & - - 40,000 40,000 - (40,000) 010-0300-1550-7459
Utilities - Water & Sewer (City
Property) 812 951 1,000 1,000 1,000 -
010-0300-1550-7367 Misc. Services & Supplies 600 1,088 1,500 1,500 1,500 - TOTAL LIBRARY 16,082 17,591 62,072 62,072 22,042 (40,030) -

PUBLIC SAFETY -

FIRE DEPARTMENT -
010-0400-0140-7001 Salaries & Wages 693,595 614,351 706,971 706,971 925,976 219,005 010-0400-0140-7005 Overtime 271,559 358,771 136,496 136,496 255,552 119,056

Page 81 of 96 ends

EXPENDITURES
010-0400-0140-7103 Dental Insurance 11,147 8,138 10,808 10,808 19,776 8,967 010-0400-0140-7105 Health Insurance 79,470 88,919 125,324 125,324 197,214 71,891 010-0400-0140-7108 Life Insurance 1,418 1,326 1,378 1,378 1,952 574 010-0400-0140-7109 Employee Assistance Program 152 180 181 181 226 45 010-0400-0140-7110 Vision Insurance 1,287 1,148 1,269 1,269 1,796 528 010-0400-0140-7117 PERS Retirement 262,940 226,067 254,898 254,898 162,147 (92,751) 010-0400-0140-7119 Social Security/FICA 62,401 59,301 54,129 54,129 80,400 26,271 010-0400-0140-7124 Workers Comp. Insurance 32,973 37,442 30,831 30,831 43,118 12,286 010-0400-0140-7126 Boot/Uniform/Equipment 13,845 12,953 11,642 11,642 16,487 4,845 010-0400-0140-7213 Legal Fees 13,861 10,718 15,000 15,000 15,000 - 010-0400-0140-7226 Printing 535 324 1,000 1,000 1,000 - 010-0400-0140-7234 Dispatch Services 120,166 137,013 130,000 130,000 140,000 10,000 010-0400-0140-7235 Conferences & Meetings 5,007 688 2,500 2,500 2,500 - 010-0400-0140-7245 Contractual Services 38,797 40,028 50,000 50,000 50,000 - 010-0400-0140-7272 Equipment Rental 12,057 9,752 8,000 8,000 8,000 - 010-0400-0140-7273 Equipment (Non-Capital, <$5,000) 9,306 425 10,000 10,000 10,000 - 010-0400-0140-7276 Firefighter Training 18,245 4,916 8,750 8,750 17,500 8,750 010-0400-0140-7277 Fuel & Mileage 25,000 29,367 45,000 45,000 45,000 - 010-0400-0140-7307 Liability Insurance 116,233 145,981 153,819 153,819 104,122 (49,697) 010-0400-0140-7330 Janitorial Supplies 2,456 2,756 3,000 3,000 3,000 - 010-0400-0140-7352 M & R Machinery & Equipment 25 13,939 12,000 12,000 13,000 1,000 010-0400-0140-7355 M & R Real Property 10,146 8,497 25,000 25,000 25,000 - 010-0400-0140-7356 M & R Vehicles 132,518 63,504 110,000 110,000 120,000 10,000 010-0400-0140-7358 Emergency Incident 4,995 - - - - -
010-0400-0140-7359 Meals 1,036 618 1,000 1,000 1,000 -
010-0400-0140-7360 Emergency Incident - Storm 945 - - - - - 010-0400-0140-7363 Medical Svcs. & Supplies 14,741 13,168 30,150 30,150 30,150 - 010-0400-0140-7365 Membership Dues 11,490 26,300 33,750 33,750 38,000 4,250 010-0400-0140-7366 Cable TV 3,889 4,343 4,000 4,000 4,000 - 010-0400-0140-7367 Misc. Services & Supplies 9,860 7,714 15,000 15,000 15,000 - 010-0400-0140-7372 Office Supplies & Materials 3,273 2,045 4,500 4,500 4,500 - 010-0400-0140-7381 Computer Software - - 500 - - (500)
010-0400-0140-7384 Personnel Hiring Costs 6,794 - 9,000 9,000 9,000 - 010-0400-0140-7385 Permits & Licenses 84 439 100 100 100 - 010-0400-0140-7398 Volunteer Services 10,159 - - - - -
010-0400-0140-7400 Public Education 1,204 589 500 500 500 - 010-0400-0140-7409 Safety Equipment 21,660 11,388 30,000 30,000 40,000 10,000 010-0400-0140-7426 Publications & Subscriptions 452 120 2,000 2,000 2,000 - 010-0400-0140-7432 Telephone 13,514 15,139 22,625 22,625 22,625 - 010-0400-0140-7458 Utilities - PG&E 10,461 7,088 7,500 7,500 7,500 - 010-0400-0140-7459
Utilities - Water & Sewer (City
Property) 9,005 9,001 9,100 9,100 11,375 2,275
TOTAL FIRE DEPARTMENT 2,058,702 1,974,457 2,077,722 2,077,222 2,444,516 366,794 -

POLICE DEPARTMENT -
010-0400-0165-7001 Salaries & Wages 70,732 44,996 108,293 108,293 118,418 10,125 010-0400-0165-7005 Overtime 1,764 327 1,720 1,720 1,916 196 010-0400-0165-7103 Dental Insurance 739 368 723 723 723 - 010-0400-0165-7105 Health Insurance 10,334 4,934 11,583 11,583 13,270 1,687 010-0400-0165-7108 Life Insurance 256 237 237 237 237 - 010-0400-0165-7109 Employee Assistance Program 47 17 30 30 29 (1) 010-0400-0165-7110 Vision Insurance 236 109 218 218 218 - 010-0400-0165-7117 PERS Retirement 3,741 1,905 3,952 3,952 4,557 604 010-0400-0165-7119 Social Security/FICA 4,751 3,311 8,134 8,134 8,877 743 010-0400-0165-7124 Workers Comp. Insurance 4,127 3,484 5,129 5,129 5,514 385 010-0400-0165-7126 Boot/Uniform/Equipment 1,350 4,173 1,950 1,950 1,300 (650)

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EXPENDITURES
010-0400-0165-7208 Animal Control 49,810 35,437 98,008 98,008 106,057 8,049 010-0400-0165-7213 Legal Fees 47,433 22,889 15,000 15,000 15,000 - 010-0400-0165-7226 Printing 593 322 500 500 500 -
010-0400-0165-7234 Dispatch Service 136,880 132,696 178,320 178,320 178,320 - 010-0400-0165-7245 Contractual Services 2,403,185 2,675,722 2,831,543 2,831,543 2,937,009 105,466 010-0400-0165-7247 Report Forms - - 1,000 1,000 1,750 750 010-0400-0165-7249 Evidence & Investigation Expenses 10,059 8,393 10,000 10,000 16,500 6,500 010-0400-0165-7272 Equipment Rental 11,307 11,357 10,588 10,588 11,173 585 010-0400-0165-7277 Fuel & Mileage 46,571 22,896 - - - - 010-0400-0165-7298 Flood & Fire Insurance 5,665 7,756 11,677 11,677 12,982 1,305 010-0400-0165-7307 Liability Insurance 57,658 72,204 73,141 73,141 51,315 (21,826) 010-0400-0165-7355 M & R Property 9,467 477 8,000 8,000 8,000 - 010-0400-0165-7356 M & R Vehicles 43,846 43,743 35,000 35,000 65,000 30,000 010-0400-0165-7359 Meals 373 172 1,000 1,000 1,000 -
010-0400-0165-7366 Cable TV 691 673 800 800 800 -
010-0400-0165-7367 Misc. Services & Supplies - 4 - - - - 010-0400-0165-7372 Office Supplies & Materials 2,835 3,182 3,000 3,000 3,000 - 010-0400-0165-7384 Personnel Hiring Costs 7,257 13,050 11,175 11,175 7,450 (3,725) 010-0400-0165-7395 Police Officer Training - 336 1,200 1,200 2,400 1,200 010-0400-0165-7397 Postage 20 - - - - -
010-0400-0165-7398 Volunteer Services - - 100 100 - (100) 010-0400-0165-7432 Telephone 44,784 54,219 32,000 32,000 54,219 22,219 010-0400-0165-7438 Booking Fees - - 5,000 5,000 - (5,000) 010-0400-0165-7458 Utilities - PG&E 22,338 25,814 27,600 27,600 27,600 - 010-0400-0165-7459
Utilities - Water & Sewer (City
Property) 1,650 1,690 1,560 1,560 2,500 940
010-0400-0165-7466 Canine Services 12,335 4,476 7,500 7,500 7,500 - 010-0400-0165-7371 Security Services 4,202 4,211 5,000 5,000 5,000 - 010-0400-0165-7380 Computer Hardware 3,453 2,886 18,552 18,552 18,552 - TOTAL POLICE DEPARTMENT 3,020,487 3,208,467 3,529,233 3,529,233 3,688,685 159,452 -

RECREATION AND COMMUNITY SERVICES -

RECREATION ADMINISTRATION -
010-0500-0150-7001 Salaries & Wages 1,352 13,870 10,455 10,455 10,981 526 010-0500-0150-7005 Overtime - 51 234 234 234 (1)
010-0500-0150-7103 Dental Insurance 49 262 262 262 242 (20) 010-0500-0150-7105 Health Insurance 382 2,362 579 579 719 140 010-0500-0150-7108 Life Insurance 5 30 30 30 28 (2)
010-0500-0150-7109 Employee Assistance Program 5 20 3 3 3 (0) 010-0500-0150-7110 Vision Insurance 4 28 28 28 26 (2)
010-0500-0150-7117 PERS Retirement 105 1,222 1,228 1,228 1,434 206 010-0500-0150-7119 Social Security/FICA 91 980 758 758 794 36 010-0500-0150-7124 Workers Comp. Insurance 376 4,064 495 495 511 16 010-0500-0150-7245 Contractual Services 8,574 (7,814) 2,575 2,575 2,575 - 010-0500-0150-7245 Contractual Services 2,050 8,050 10,000 10,000 10,000 - 010-0500-0150-7272 Equipment Rental 119 117 100 100 100 - 010-0500-0150-7307 Liability Insurance - 1,489 1,685 1,685 1,140 (544) 010-0500-0150-7372 Office Supplies & Materials - - 500 500 500 - 010-0500-0150-7406 Recreation Programs 8,000 28,692 20,000 20,000 20,000 - TOTAL RECREATION ADMINISTRATION 21,111 53,422 48,932 48,932 49,288 355 -

RECREATION - EDUCATION -
010-0500-0151-7245 Contractual Services 8,706 10,355 - - - - TOTAL RECREATION EDUCATION 8,706 10,355 - - - -
-
TOTAL FUND 010 7,942,996 7,720,483 8,767,997 8,515,152 9,464,893 696,896

Page 83 of 96 ends

EXPENDITURES
-
SUBTOTAL GENERAL FUND - 002, 003, 004 & 010 9,250,342 9,152,382 10,148,997 9,881,153 13,255,893 3,106,895 FUND 22 GENERAL PLAN REVISION FUND -
022-0200-0220-7245 Contractual Services 31,945 127,543 8,000 8,000 5,000 (3,000) TOTAL GENERAL PLAN REVISION FUND 31,945 127,543 8,000 8,000 5,000 (3,000) -

TRANSIENT OCCUPANCY TAX -
052-0100-0520-7245 Contractual Services 25,431 35,000 35,000 35,000 35,000 - TOTAL TRANSIENT OCCUPANCY TAX 25,431 35,000 35,000 35,000 35,000 - TOTAL GENERAL FUND per Audit Report 9,307,717 9,314,926 10,191,997 9,924,153 13,295,893 3,103,895 FUND 12 VEHICLE REPLACEMENT -
012-0100-1120-7601 Debt Service-Interest 26,141 22,188 18,082 18,082 13,816 (4,266) 012-0100-1120-7603 Debt Service-Principal 101,882 105,835 109,941 109,941 114,208 4,267 012-0100-1120-7923 Capital Outlay - Vehicle 211,271 169,325 58,404 58,404 - (58,404) TOTAL VEHICLE REPLACEMENT FUND 339,295 297,348 186,427 186,427 128,024 (58,403) -
FUND 17 LAW ENFORCEMENT GRANT -
017-0400-1171-7245 Contractual Services 180,000 180,000 180,000 180,000 230,000 50,000 TOTAL LAW ENFORCEMENT GRANT FUND 180,000 180,000 180,000 180,000 230,000 50,000 -
FUND 25 GAS TAX -
025-0300-0250-7001 Salaries & Wages 23,808 46,652 53,443 53,443 52,992 (451) 025-0300-0250-7005 Overtime 6,402 5,143 4,303 4,303 4,294 (9) 025-0300-0250-7103 Dental Insurance 861 865 1,009 1,009 1,009 (0) 025-0300-0250-7105 Health Insurance 5,935 6,983 8,457 8,457 8,527 70 025-0300-0250-7108 Life Insurance 121 115 133 133 133 (0) 025-0300-0250-7109 Employee Assistance Program 16 13 15 15 13 (2) 025-0300-0250-7110 Vision Insurance 117 112 122 122 122 (0) 025-0300-0250-7117 PERS Retirement 10,980 11,882 11,922 11,922 11,267 (655) 025-0300-0250-7119 Social Security/FICA 3,757 3,674 4,112 4,112 4,068 (44) 025-0300-0250-7124 Workers Comp. Insurance 2,425 2,659 2,531 2,531 2,468 (64) 025-0300-0250-7210 Asphalt - 902 10,000 10,000 10,000 - 025-0300-0250-7245 Contractual Services 14,906 12,117 50,000 50,000 50,000 - 025-0300-0250-7256
Loan Repayment - PG&E Retrofit
Loan 2,423 1,616 - - - -
025-0300-0250-7272 Equipment Rental 602 627 618 618 650 32 025-0300-0250-7307 Liability Insurance 5,977 7,511 8,333 8,333 5,675 (2,658) 025-0300-0250-7352 M & R Machinery & Equipment 19,647 16,076 20,600 20,600 20,600 - 025-0300-0250-7355 M&R Property 10,000 22,546 10,300 10,300 15,000 4,700 025-0300-0250-7367 Misc. Services & Supplies 4,500 6,349 4,600 4,600 4,600 - 025-0300-0250-7458 Utilities - PG&E 83,385 105,607 100,000 100,000 100,000 - 025-0700-4133-7245
McCormick Road - RMRA (SB1)
County Project OR RMRA Projects 221,339 209,278 482,150 394,106 262,473 (219,677) 025-0300-5990-9000 Transfer Out - - - - - -
025-0300-5990-9000 Transfer Out 110,728 62,451 74,447 74,447 84,970 10,523 TOTAL GAS TAX FUND 527,929 523,178 847,095 759,051 638,861 (208,233) -
FUND 31 DEVELOPERS REVOLVING FUND -
031-0300-0310-7213 Legal Fees - Riverwalk 972 - - - - - 031-0200-0310-7245 Contractual Services 115,293 89,332 25,000 25,000 - (25,000) TOTAL DEVELOPERS REVOLVING FUND 116,265 89,332 25,000 25,000 - (25,000) -
FUND 32 TRANSIT -
032-0300-0320-7001 Salaries & Wages 23,372 19,463 24,044 24,044 25,957 1,913

Page 84 of 96 ends

EXPENDITURES
032-0300-0320-7005 Overtime - - 664 664 721 57
032-0300-0320-7103 Dental Insurance 575 541 590 590 586 (4) 032-0300-0320-7105 Health Insurance 4,437 4,936 2,233 2,233 2,402 168 032-0300-0320-7108 Life Insurance 55 53 70 70 70 0
032-0300-0320-7109 Employee Assistance Program 6 5 7 7 6 (0) 032-0300-0320-7110 Vision Insurance 51 49 65 65 65 (0)
032-0300-0320-7117 PERS Retirement 1,790 1,945 3,654 3,654 4,472 818 032-0300-0320-7119 Social Security/FICA 1,557 1,483 1,692 1,692 1,834 143 032-0300-0320-7124 Workers Comp. Insurance 968 1,055 1,139 1,139 1,209 70 032-0300-0320-7201 Accounting & Auditing 2,335 2,001 3,149 3,149 3,397 248 032-0300-0320-7205 Advertising - 103 500 500 1,000 500
032-0300-0320-7213 Legal Fees 108 114 3,000 3,000 3,000 - 032-0300-0320-7226 Printing 59 - 500 500 500 -
032-0300-0320-7234 Dispatch services 1,833 1,764 1,800 1,800 1,800 - 032-0300-0320-7245 Contractual Services 367,215 435,986 504,744 504,744 439,075 (65,669) 032-0300-0320-7253 Management Consultant Services 84,732 90,974 85,900 85,900 85,900 - 032-0300-0320-7272 Equipment Rental 805 855 2,800 2,800 2,800 - 032-0300-0320-7277 Fuel & Mileage 45,949 52,212 60,060 60,060 63,630 3,570 032-0300-0320-7307 Liability Insurance 16,317 20,525 23,217 23,217 15,716 (7,501) 032-0300-0320-7340 Legal Notices/Publications - - 200 200 200 - 032-0300-0320-7356 M & R Vehicles 16,656 13,432 14,595 14,595 20,000 5,405 032-0300-0320-7365 Membership Dues - - 800 800 900 100
032-0300-0320-7367 Misc. Services & Supplies 1,167 630 4,000 4,000 4,000 - 032-0300-0320-7372 Office Supplies & Materials - - 500 500 500 - 032-0300-0320-7377 Planning Studies - 2,500 - - - -
032-0300-0320-7381 Computer Software 2,687 2,227 2,834 2,834 2,689 (145) 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 759 828 4,095 4,095 4,300 205 032-0300-0320-7459
Utilities - Water & Sewer (City
Property) 1,207 3,485 3,780 3,780 4,000 220
032-0300-0320-7603 STA Loan Repayment - - - - - -
032-0300-0320-7923 Capital Outlay - Vehicles - - 170,000 170,000 175,200 5,200 032-0300-0320-7905
Capital Outlay - Bus Shelter &
Facility Electrification - - 10,000 10,000 25,000 15,000 032-0300-0320-7352 Facility & Equipment Maintenance 3,833 - 4,000 4,000 4,000 - 032-0300-5990-9000 Transfer Out - 12,000 12,000 12,000 12,000 - TOTAL TRANSIT FUND 578,474 669,168 946,933 946,933 907,230 (39,703) -
FUND 33 COMMERCIAL REHABILITATION LOAN FUND -
033-0200-0330-7245 Contractual Services - 1,225 - - - - 033-0200-0330-7433 CDBG Pass Through Expense 87,148 33,144 - - - TOTAL COM. REHABILITATION LOAN FUND 87,148 34,368 - - - - -
FUND 34 CDBG HOUSING REHABILIATION -
034-0200-0340-7245 Contractual Services 17,305 16,165 - 5,209 - - TOTAL CDBG HOUSING REHABILITATION FUND 17,305 16,165 - 5,209 - - FUND 38 PERSONNEL SERVICES DISTRICT -
Fire Department -
038-0400-0140-7001 Salaries & Wages 185,526 142,160 242,384 242,384 268,309 25,925 038-0400-0140-7005 Overtime 119,489 - 27,180 27,180 - (27,180) 038-0400-0140-7103 Dental Insurance 4,900 816 2,928 2,928 3,173 245 038-0400-0140-7105 Health Insurance 38,876 13,739 11,583 11,583 37,861 26,278 038-0400-0140-7108 Life Insurance - 276 450 450 474 24

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EXPENDITURES
038-0400-0140-7109 Employee Assistance Program 51 67 67 67 65 (2) 038-0400-0140-7110 Vision Insurance 291 218 414 414 436 22 038-0400-0140-7117 PERS Retirement 37,568 82,823 125,874 125,874 212,009 86,134 038-0400-0140-7119 Social Security/FICA 17,472 10,030 18,849 18,849 18,245 (604) 038-0400-0140-7124 Workers Comp. Insurance 12,635 13,526 11,480 11,480 12,494 1,014 038-0400-0140-7125 State Unemployment Insurance 22 - 55 55 58 3 038-0400-0140-7126 Uniform Allowance 4,000 2,000 13,800 13,800 4,000 (9,800) 038-0400-0140-7201 Accounting & Auditing 710 631 669 669 721 53 038-0400-0140-7203 Administrative Exp - - - - 2,500 2,500 038-0400-0140-7245 Contractual Services 3,403 28,181 4,483 4,483 4,542 59 038-0400-0140-7298 Flood & Fire Insurance - 28,930 12,291 12,291 14,308 2,016 038-0400-0140-7307 Liability Insurance 5,682 7,147 18,584 18,584 16,015 (2,570) 038-0400-0140-7355 M&R Property 40,746 22,845 78,333 78,333 25,000 (53,333) 038-0400-0140-7356 M & R Vehicles - 40,686 30,000 30,000 30,000 - 038-0400-0140-7380 Computer Hardware - - - - 30,000 30,000 038-0400-0140-7381 Computer Software 1,461 1,323 1,682 1,682 2,196 514 038-0700-0140-7909
Capital Outlay - Buildings &
Imprvmts - 29,406 59,977 59,977 - (59,977)
038-0400-5990-9000 Transfer Out 78,000 78,000 78,000 78,000 78,000 - TOTAL FIRE DEPARTMENT 550,831 502,804 739,082 739,082 760,404 21,321 -
FUND 39 PERSONNEL SERVICES DISTRICT -
Police Department -
039-0400-0165-7201 Accounting & Auditing 710 631 669 669 721 53 039-0400-0165-7203 Administrative Exp - - - - 2,500 2,500 039-0400-0165-7245 Contractual Services 379,404 385,080 422,352 422,352 437,416 15,064 039-0400-0165-7254 Debt Services - Principal - 20,605 20,600 20,600 - (20,600) 039-0400-0165-7255 Debt Service - Interest - 2,449 2,452 2,452 - (2,452) 039-0400-0165-7273 Equipment (Non-Capital, <$5,000) 3,219 546 2,500 2,500 2,500 - 039-0400-0165-7277 Fuel & Mileage - 37,992 60,000 60,000 65,000 5,000 039-0400-0165-7307 Liability Insurance 6,601 11,823 12,929 12,929 9,989 (2,940) 039-0400-0165-7352 M&R Machinery & Equipment 3,946 3,129 2,500 2,500 2,500 - 039-0400-0165-7356 M & R Vehicles 2,733 - - - -
039-0400-0165-7380 Computer Hardware - - - - 55,000 55,000 039-0400-0165-7381 Computer Software 6,268 1,432 1,820 1,820 4,527 2,707 039-0400-0165-7395 Police Officer Training 7,486 8,704 6,000 6,000 6,000 - 039-0400-0165-7398 Volunteer Services 1,328 1,250 2,500 2,500 2,500 - 039-0400-0165-7409 Safety Equipment 397 1,095 1,000 1,000 1,000 - 039-0400-0165-7426 Publications & Subscriptions 888 330 850 850 850 - 039-0400-0165-9000 Transfer Out - 12,781 - - - -
039-0400-0165-7909
Capital Outlay - Buildings &
Imprvmts 1,417 - - - - -
039-0400-0165-7905 Capital Outlay - Mach & Equip 67,329 49,147 104,164 50,000 90,000 (14,164) TOTAL POLICE DEPARTMENT 481,724 536,994 640,337 586,173 680,504 40,167 -
FUND 41 COMMUNITY FACILITIES DISTRICT 2006-1 -
041-0100-0410-7001 Salaries & Wages 3,156 3,098 3,388 3,388 3,625 236 041-0100-0410-7005 Overtime - - 42 42 45 3
041-0100-0410-7103 Dental Insurance 61 49 74 74 48 (26) 041-0100-0410-7105 Health Insurance 550 506 695 695 568 (127) 041-0100-0410-7108 Life Insurance 6 5 7 7 7 0
041-0100-0410-7109 Employee Assistance Program 1 1 1 1 1 (0) 041-0100-0410-7110 Vision Insurance 5 5 7 7 7 (0)
041-0100-0410-7117 PERS Retirement 245 211 594 594 741 147 041-0100-0410-7119 Social Security/FICA 219 217 237 237 255 18 041-0100-0410-7124 Workers Comp. Insurance 144 190 160 160 169 8 041-0100-0410-7201 Accounting & Auditing 3,811 3,761 4,111 4,111 4,434 324

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EXPENDITURES
041-0100-0410-7203 Administrative Expense 22,296 22,700 25,000 25,000 26,250 1,250 041-0100-0410-7245 Contractual Services 4,268 5,342 7,240 7,240 8,995 1,755 041-0100-0410-7381 Computer Software 2,342 2,135 2,716 2,716 4,238 1,522 041-0100-0410-7601 Bond Interest Expense 211,094 201,269 188,194 188,194 173,319 (14,875) 041-0100-0410-7603 Bond Principal Retirement 275,000 285,000 295,000 295,000 300,000 5,000 TOTAL COMMUNITY FACILITIES DISTRICT 2006-1 523,198 524,488 527,466 527,466 522,701 (4,765) -
FUND 42 RIVERVIEW POINT ASSESSMENT DISTRICT -
042-0100-0420-7001 Salaries & Wages 114 - - - - -
042-0100-0420-7103 Dental Insurance 3 - - - - -
042-0100-0420-7105 Health Insurance 27 - - - - -
042-0100-0420-7108 Life Insurance 0 - - - - -
042-0100-0420-7109 Employee Assistance Program 0 - - - - - 042-0100-0420-7110 Vision Insurance 0 - - - - -
042-0100-0420-7117 PERS Retirement 15 - - - - -
042-0100-0420-7119 Social Security/FICA 6 - - - - -
042-0100-0420-7124 Workers Comp. Insurance 14 - - - - - 042-0100-0420-7201 Accounting & Auditing 82 - - - - -
042-0100-0420-7203 Administrative Expense 2,067 - - - - - 042-0100-0420-7245 Contractual Services (50) - - - - -
042-0100-0420-7381 Computer Software 132 - - - - -
042-0100-0420-7601 Bond Interest Expense 3,104 - - - - - 042-0100-0420-7603 Bond Principal Retirement 133,800 - - - - - TOTAL RIVERVIEW POINT ASSESSMENT DISTRICT FUND 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 49 COMMUNITY FACILITIES DISTRICT 2004-1 -
049-0100-0490-7001 Salaries & Wages 3,156 2,582 3,018 3,018 3,229 211 049-0100-0490-7005 Overtime - - 42 42 45 3
049-0100-0490-7103 Dental Insurance 61 41 67 67 41 (26) 049-0100-0490-7105 Health Insurance 550 422 637 637 505 (132) 049-0100-0490-7108 Life Insurance 5 4 7 7 7 0
049-0100-0490-7109 Employee Assistance Program 1 1 1 1 1 (0) 049-0100-0490-7110 Vision Insurance 5 4 6 6 6 0
049-0100-0490-7117 PERS Retirement 245 176 563 563 707 144 049-0100-0490-7119 Social Security/FICA 219 180 211 211 228 16 049-0100-0490-7124 Workers Comp. Insurance 144 158 143 143 150 7 049-0100-0490-7201 Accounting & Auditing 4,181 3,613 3,939 3,939 4,249 310 049-0100-0490-7203 Administrative Expense 14,564 14,960 17,200 17,200 18,060 860 049-0100-0490-7245 Contractual Services 2,526 2,455 3,318 3,318 8,642 5,325 049-0100-0490-7381 Computer Software 1,660 978 1,245 1,245 6,462 5,217 049-0100-0490-7601 Bond Interest Expense 112,769 107,244 99,794 99,794 91,169 (8,625) 049-0100-0490-7603 Bond Principal Retirement 155,000 160,000 170,000 170,000 175,000 5,000 TOTAL COMMUNITY FACILITIES DISTRICT 2004-1 FUND 295,087 292,818 300,190 300,190 308,500 8,310 -
FUND 50 STORM DRAIN -
050-0300-0500-7001 Salaries & Wages 2,349 2,993 3,557 3,557 4,119 563 050-0300-0500-7005 Overtime - 309 86 86 327 241

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EXPENDITURES
050-0300-0500-7103 Dental Insurance 33 38 45 45 88 43
050-0300-0500-7105 Health Insurance 351 535 632 632 1,156 524 050-0300-0500-7108 Life Insurance 5 7 10 10 10 0
050-0300-0500-7109 Employee Assistance Program 1 1 1 1 1 0 050-0300-0500-7110 Vision Insurance 4 7 9 9 9 0
050-0300-0500-7117 PERS Retirement 378 414 530 530 443 (87) 050-0300-0500-7119 Social Security/FICA 158 232 252 252 307 55 050-0300-0500-7124 Workers Comp Insurance 176 194 168 168 192 23 050-0300-0500-7213 Legal Fees - 1,568 - - 1,500 1,500
050-0300-0500-7245 Contractual Services 12,000 136,525 19,500 19,500 19,500 - 050-0300-0500-7272 Equipment Rental 259 3,469 500 500 500 - 050-0300-0500-7307 Liability Insurance 2,590 3,258 3,685 3,685 2,494 (1,191) 050-0300-0500-7323 Finance Charge - Collection - 6 - - - - 050-0300-0500-7352 M&R Machinery & Equipment 186 1,145 2,000 2,000 2,000 - 050-0300-0500-7355 M & R Real Property 5,500 5,563 5,500 5,500 5,500 - 050-0300-0500-7367 Misc. Services & Supplies 333 1,374 1,000 1,000 1,000 - 050-0300-0500-7385 Permits & Licenses 7,664 7,067 11,330 11,330 11,330 - 050-0300-0500-7459
Utilities-Water & Sewer City
Property 1,039 2,079 2,000 2,000 2,000 -
050-0300-5990-9000 Transfer Out 29,150 - - - - -
TOTAL STORM DRAIN FUND 62,176 166,781 50,806 50,806 52,477 1,671 -
FUND 51 CAPITAL GRANTS AND PROJECT FUND -

GRANT ACTIVITY -

AMERICAN RESCUE PLAN ACT - FUND -
051-0200-0765-7245 Contractual Services 55,000 19,947 50,000 50,000 - (50,000) TOTAL 55,000 19,947 50,000 50,000 - (50,000)
-

IMPROVEMENTS -
051-0600-1609-7909 Promenade Park - Shade Structures 91,418 - - - - - 051-0600-1612-7909
Drainage/Pedestrian Improvement
R2135 189,878 - - - - -
051-0700-1620-7909
New Modular Fire Station at Airport
Road 6,709 2,244 - - - -
051-0700-4109-7990
ABM Citywdie Energy Efficiency
Program 115,590 - - - - -
051-0700-4123-7990
ADA Sidewalk Repair and
Replacement 19,194 - - - - -
051-0700-4124-7990
City Hall ADA Remodel - Council
Chambers/CD Office - - 150,000 - 195,000 45,000
051-0700-4132-7990 New Accounting System Software - - 400,000 - 200,000 (200,000) 051-0700-4130-7990 HSIP Pedestrian Crossing 192,712 274,776 - - - - 051-0600-4149-7909 HSIP 11 - Bike Facility Upgrades - 8,763 299,210 - 326,900 27,690 051-0600-4150-7909
HSIP 11 - Pedestrian Crossings at
Three Locations - 9,003 241,830 - 269,110 27,280
051-0600-4151-7909
Sidewalk Extension River Road to
Front Street - 2,205 174,447 74,447 100,000 (74,447)
051-0600-4152-7909 Front Street Sidewalk Completion - - - - 180,000 180,000 051-0700-4136-7990 LGI - 18 Acre New Park Phase I - 9,622 96,799 - 96,799 - 051-0700-4131-7990 Police Modular Building - - 100,000 - 100,000 - 051-0300-5990-9000 Transfer Out 79,040 62,356 1,912,712 100,000 1,812,712 (100,000) TOTAL IMPROVEMENTS 694,540 368,970 3,374,998 174,447 3,280,521 (94,477) -
TOTAL CAPITAL GRANT/PROJECT FUND 749,540 388,917 3,424,998 224,447 3,280,521 (144,477) -
FUND 53 ROADWAY IMPACT

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EXPENDITURES
053-0300-0530-7245 Contractual Services 6,571 6,544 400,000 20,000 400,000 - TOTAL ROADWAY IMPACT FUND 6,571 6,544 400,000 20,000 400,000 - -
FUND 54 PARKS & RECREATION -
054-0300-0540-7245 Contractual Services 50,265 - - - - - 054-0300-0540-7990 CIP - PRELIM DESIGN/STUDIES - - 60,000 - 60,000 - 054-0300-5990-9000 Transfer Out - 9,622 96,799 - 96,799 - TOTAL PARKS & RECREATION FUND 50,265 9,622 156,799 - 156,799 - -
FUND 55 MAIN & OPERATION SVC DISTRICT - LIBERTY -
055-0300-0550-7001 Salaries & Wages 94,595 88,598 133,426 133,426 148,465 15,040 055-0300-0550-7005 Overtime 9,245 17,920 16,009 16,009 18,280 2,271 055-0300-0550-7103 Dental Insurance 1,447 1,711 2,669 2,669 2,742 73 055-0300-0550-7105 Health Insurance 13,405 14,312 24,558 24,558 30,971 6,413 055-0300-0550-7108 Life Insurance 290 92 450 450 465 15 055-0300-0550-7109 Employee Assistance Program 35 26 37 37 36 (1) 055-0300-0550-7110 Vision Insurance 249 285 414 414 428 14 055-0300-0550-7117 PERS Retirement 10,876 14,581 27,495 27,495 31,709 4,215 055-0300-0550-7119 Social Security/FICA 4,123 7,524 10,610 10,610 11,804 1,195 055-0300-0550-7124 Workers Comp Insurance 4,096 5,195 6,319 6,319 6,913 594 055-0300-0550-7126 Uniform /Boots /Equipment 499 1,000 1,000 1,000 1,000 - 055-0300-0550-7245 Contractual Services 302,376 194,997 412,000 412,000 412,000 - 055-0300-0550-7458 UTILITIES-PG & E 729 1,085 1,875 1,875 1,875 - 055-0300-0550-7459
Utility Services - City Provided -
Internal Services 10,761 11,379 12,000 12,000 12,000 -
055-0300-0550-7923 Capital Outlay - Vehicles - 10,782 - - - - 055-0300-0550-7203 Administrative Expense 4,437 6,674 7,500 7,500 7,500 - TOTAL MAIN & OPERATION SVC DISTRICT - LIBERTY 457,165 376,160 656,362 656,362 686,191 29,829 -
FUND 56 MUNICIPAL IMPROVEMENT -
056-0300-0560-7909
Capital Outlay - Buildings &
Imprvmts - 19,166 870,000 165,096 928,904 58,904
056-0300-5990-9000 Transfer Out 122,247 123,971 125,734 125,734 127,525 1,791 056-0300-5990-9000
Transfer Out - City Hall ADA
Remodel - Council Chambers/CD
Office - - 150,000 - 195,000 45,000
056-0300-5990-9000
Transfer Out - Measure K Roadway
Improvement - - - - 2,500,000 2,500,000
056-0300-5990-9000
Transfer Out - Police Modular
Building - - 100,000 - 100,000 -
056-0300-5990-9000
Transfer Out - New Modular Fire
Station 6,709 2,244 - - - -
TOTAL MUNICIPAL IMPROVEMENTS FUND 128,956 145,381 1,245,734 290,830 3,851,429 2,605,695 -
FUND 60 HAZARDOUS WASTE -
060-0300-0600-7001 Salaries & Wages 35,844 36,030 38,692 38,692 41,826 3,135 060-0300-0600-7005 Overtime 412 - 302 302 337 35
060-0300-0600-7103 Dental Insurance 646 640 695 695 686 (9) 060-0300-0600-7105 Health Insurance 5,627 6,171 5,699 5,699 6,597 898 060-0300-0600-7108 Life Insurance 70 71 80 80 80 1
060-0300-0600-7109 Employee Assistance Program 9 9 11 11 10 (1) 060-0300-0600-7110 Vision Insurance 65 66 73 73 74 1
060-0300-0600-7117 PERS Retirement 8,050 7,674 9,443 9,443 11,337 1,894 060-0300-0600-7119 Social Security/FICA 2,430 2,503 2,712 2,712 2,930 218 060-0300-0600-7124 Workers Comp Insurance 1,611 1,839 1,833 1,833 1,948 115 060-0300-0600-7205 Advertising - - 2,000 2,000 2,000 -

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EXPENDITURES
060-0300-0600-7213 Legal Fees - - 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 76,675 69,620 110,000 110,000 110,000 - 060-0300-0600-7272 Equipment Rental 161 168 300 300 300 - 060-0300-0600-7307 Liability Insurance 1,617 2,034 2,300 2,300 1,557 (743) 060-0300-0600-7359 Meals - 411 4,000 4,000 4,000 -
060-0300-0600-7385 Permits & Licenses 110 - 220 220 220 - 060-0300-0600-7367 Misc. Services & Supplies 37,281 13,244 17,600 17,600 17,600 - 060-0300-0600-7404 Grant Program Expenses - - 5,000 5,000 5,000 - TOTAL HAZARDOUS WASTE FUND 170,928 140,479 209,259 209,259 214,802 5,543 -
FUND 65 LANDFILL CLOSURE -
065-0300-0650-7001 Salaries & Wages 31,887 28,831 63,587 63,587 69,826 6,238 065-0300-0650-7005 Overtime 22 - 244 244 337 93
065-0300-0650-7103 Dental Insurance 529 504 608 608 644 35 065-0300-0650-7105 Health Insurance 4,528 5,046 5,525 5,525 5,899 374 065-0300-0650-7108 Life Insurance 55 54 66 66 72 6
065-0300-0650-7109 Employee Assistance Program 7 11 18 18 17 (1) 065-0300-0650-7110 Vision Insurance 51 49 61 61 66 5
065-0300-0650-7117 PERS Retirement 5,432 5,407 9,460 9,460 11,573 2,112 065-0300-0650-7119 Social Security/FICA 2,084 2,012 4,564 4,564 5,027 464 065-0300-0650-7124 Workers Comp Insurance 1,922 2,139 3,012 3,012 3,251 240 065-0300-0650-7245 Contractual Services 75,969 103,124 150,000 150,000 150,000 - 065-0300-0650-7272 Equipment Rental 123 128 200 200 200 - 065-0300-0650-7273 Equipment (Non-Capital, <$5,000) - - - - 27,000 27,000 065-0300-0650-7252 Property Tax 252 260 280 280 280 -
065-0300-0650-7213 Legal Fees 374 3,437 15,000 15,000 15,000 - 065-0300-0650-7307 Liability Insurance 1,230 1,547 1,750 1,750 1,185 (565) 065-0300-0650-7367 Misc. Services & Supplies 678 - - - - - 065-0300-0650-7385 Permits and Licenses 29,076 26,739 35,000 35,000 35,000 - 065-0300-5990-9000 Transfer Out 560,000 - 280,000 280,000 280,000 - TOTAL LANDFILL CLOSURE FUND 714,217 179,287 569,375 569,375 605,377 36,002 -
FUND 75 BUSINESS PARK -
075-0200-0750-7001 Salaries & Wages 37,515 37,681 34,664 34,664 36,213 1,549 075-0200-0750-7005 Overtime 273 228 123 123 128 4
075-0200-0750-7103 Dental Insurance 539 541 532 532 532 (0) 075-0200-0750-7105 Health Insurance 4,570 5,493 5,816 5,816 6,139 323 075-0200-0750-7108 Life Insurance 53 57 55 55 55 (0)
075-0200-0750-7109 Employee Assistance Program 9 13 10 10 9 (1) 075-0200-0750-7110 Vision Insurance 50 52 50 50 50 0
075-0200-0750-7117 PERS Retirement 6,713 7,339 9,799 9,799 10,252 453 075-0200-0750-7119 Social Security/FICA 2,481 2,640 2,345 2,345 2,454 109 075-0200-0750-7124 Workers Comp. Insurance 1,872 2,643 1,642 1,642 1,686 45 075-0200-0750-7201 Accounting & Auditing 230 205 217 217 234 17 075-0200-0750-7213 Legal Fees - - 5,000 5,000 5,000 -
075-0200-0750-7245 Contractual Services 137,503 79,412 51,140 51,140 1,155 (49,985) 075-0200-0750-7272 Equipment Rental 105 123 500 500 500 - 075-0200-0750-7298 Flood & Fire Insurance 7,431 10,174 - - - - 075-0200-0750-7307 Liability Insurance 1,674 2,106 2,382 2,382 1,613 (770) 075-0200-0750-7367 Misc. Services & Supplies 4,000 1,118 5,000 5,000 5,000 - 075-0200-0750-7381 Computer Software 383 336 428 428 406 (22) 075-0700-4137-7990 Business Park - Plan & Study - - 50,000 - 50,000 - 075-0200-5990-9000 Transfer Out 461,415 30,000 50,000 50,000 50,000 - TOTAL BUSINESS PARK FUND 666,817 180,163 219,702 169,702 171,425 (48,278)

Page 90 of 96 ends

EXPENDITURES
-
FUND 76 ARMY BASE -
076-0200-0760-7001 Salaries & Wages 10,044 8,377 1,612 1,612 1,852 240 076-0200-0760-7005 Overtime 2 - 15 15 16 1
076-0200-0760-7103 Dental Insurance 282 145 28 28 28 (0) 076-0200-0760-7105 Health Insurance 2,885 1,682 359 359 391 32 076-0200-0760-7108 Life Insurance 40 20 4 4 4 0
076-0200-0760-7109 Employee Assistance Program 5 3 0 0 0 0 076-0200-0760-7110 Vision Insurance 38 14 3 3 3 (0)
076-0200-0760-7117 PERS Retirement 2,373 2,265 455 455 646 191 076-0200-0760-7119 Social Security/FICA 681 581 113 113 129 17 076-0200-0760-7124 Workers Comp. Insurance 746 523 76 76 86 10 076-0200-0760-7201 Accounting & Auditing 133 55 - - - - 076-0200-0760-7213 Legal Fees 208 - - - -
076-0200-0760-7245 Contractual Services 4,177 108 - - - - 076-0200-0760-7272 Equipment Rental 167 180 - - - -
076-0200-0760-7307 Liability Insurance 1,628 559 632 632 428 (204) 076-0200-0760-7322 Interest Expense - Interfund Loan 588 - - - - - 076-0200-0760-7381 Computer Software 57 43 - - - -
TOTAL ARMY BASE REUSE FUND 24,053 14,555 3,298 3,298 3,584 286 -
FUND 80 WATER SYSTEM -
080-0300-0800-7001 Salaries & Wages 698,129 691,708 819,343 720,000 834,317 14,973 080-0300-0800-7005 Overtime 37,689 36,803 47,186 47,186 54,068 6,882 080-0300-0800-7103 Dental Insurance 11,184 10,805 12,294 12,294 13,223 929 080-0300-0800-7105 Health Insurance 91,940 96,712 114,036 114,036 149,052 35,016 080-0300-0800-7108 Life Insurance 1,390 1,491 1,904 1,904 1,904 0 080-0300-0800-7109 Employee Assistance Program 207 197 219 219 204 (15) 080-0300-0800-7110 Vision Insurance 1,342 1,443 1,752 1,752 1,752 (0) 080-0300-0800-7117 PERS Retirement 147,574 149,946 172,256 172,256 201,954 29,698 080-0300-0800-7119 Social Security/FICA 49,586 50,125 58,786 58,786 62,327 3,541 080-0300-0800-7124 Workers Comp. Insurance 36,615 39,659 37,290 37,290 38,849 1,560 080-0300-0800-7126 Boot/Uniform/Equipment 757 1,138 1,775 1,775 1,625 (150) 080-0300-0800-7125 State Unemployment Insurance 4,221 - 3,300 - 3,300 - 080-0300-0800-7201 Accounting & Auditing 6,131 5,450 5,774 6,100 6,228 454 080-0300-0800-7213 Legal Fees 6,778 86 12,500 12,500 12,500 - 080-0300-0800-7226 Printing 7,561 - 6,180 - 6,180 -
080-0300-0800-7228 Chemicals & Gases 57,131 51,729 154,500 60,000 100,000 (54,500) 080-0300-0800-7235 Conferences & Meetings 13,665 19,092 25,000 5,000 25,000 - 080-0300-0800-7245 Contractual Services 171,529 384,688 413,008 350,000 400,000 (13,009) 080-0300-0800-7255 Debt Service - Interest 63,438 57,153 51,334 51,334 44,858 (6,476) 080-0300-0800-7254 Debt Service - Principal - - 4,629 4,629 4,869 240 080-0300-0800-7272 Equipment Rental 4,898 11,034 20,600 20,600 20,600 - 080-0300-0800-7273 Equipment (Non-Capital,<$5,000) 2,341 5,176 10,000 10,000 10,000 - 080-0300-0800-7277 Fuel & Mileage 31,985 29,729 30,900 30,900 30,900 - 080-0300-0800-7298 Flood & Fire Insurance 61,215 83,815 91,323 83,880 86,716 (4,607) 080-0300-0800-7307 Liability Insurance 78,699 99,207 110,796 108,128 75,220 (35,576) 080-0300-0800-7323 Finance Charge - 802 500 100 500 -
080-0300-0800-7337 Laboratory Testing 58,995 58,639 51,500 51,500 51,500 - 080-0300-0800-7340 Legal Notices & Publications 3,350 488 6,000 1,500 6,000 - 080-0300-0800-7352 M & R Machinery & Equipment 29,765 38,960 40,000 40,000 40,000 - 080-0300-0800-7355 M & R Real Property 81,359 38,097 100,000 60,000 100,000 - 080-0300-0800-7356 M & R Vehicles 7,615 7,982 6,180 6,180 6,180 - 080-0300-0800-7365 Membership Dues 18,554 16,124 35,000 20,000 35,000 - 080-0300-0800-7367 Misc. Services & Supplies 39,206 13,078 30,900 20,000 30,900 - 080-0300-0800-7380 Computer Hardware 4,655 41 20,000 11,000 35,000 15,000

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EXPENDITURES
080-0300-0800-7372 Office Supplies & Materials 12,000 8,175 12,360 12,360 12,360 - 080-0300-0800-7381 Computer Software 40,466 39,453 34,686 34,686 35,480 793 080-0300-0800-7385 Permits & Licenses 48,888 49,588 75,000 55,000 75,000 - 080-0300-0800-7397 Postage 2,717 1,998 3,600 3,000 3,600 - 080-0300-0800-7409 Safety Equipment 3,138 2,894 3,600 3,600 3,600 - 080-0300-0800-7432 Telephone 7,037 5,517 12,000 6,000 12,000 - 080-0300-0800-7458 Utilities - PG&E 211,303 241,245 267,800 267,800 267,800 - 080-0300-0800-7603 Bond Principal - - 260,000 260,000 275,000 15,000 080-0300-0800-7281 Land Lease - Well#10 - - 6,000 6,000 6,000 - 080-0300-0800-7358 Emergency Repairs 96,927 120,143 133,900 100,000 133,900 - 080-0300-0800-7900 Miscellaneous Expense 0 - 2,000 - - (2,000) 080-0700-0800-7990 Capital Construction 52,028 26,855 295,914 56,628 239,286 (56,628) 080-0700-0800-7920 Capital Construction - - 238,000 238,000 (238,000) 080-0700-4152-7993 ARPA River Road Water Project - - 145,829 7,492 - (145,829) 080-0300-0800-7905 Capital Outlay - Mach & Equip - - - - 35,000 35,000 080-0300-5990-9000 Transfer Out 1,431,970 56,646 401,360 50,000 351,360 (50,000) 080-0300-5990-9003 Transfer Out - Capital Reserve - - - - 1,400,000 1,400,000 080-0300-5990-9000 Transfer Out - - 400,000 - 200,000 (200,000) 080-0300-5990-9000 Transfer Out 25,000 25,000 25,000 25,000 25,000 - TOTAL WATER SYSTEM FUND 3,760,978 2,578,912 4,813,814 3,246,415 5,566,111 752,297 -
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)
081-0300-5990-9000 Transfer Out 2,848,318 72,924 - - - - TOTAL WATER CONSTRUCTION FUND 2,848,318 72,924 401,360 50,000 351,360 (50,000) -
FUND 84 AIRPORT -
084-0300-0840-7001 Salaries & Wages 15,680 15,666 25,989 25,989 17,843 (8,146) 084-0300-0840-7005 Overtime 6,873 1,079 706 706 392 (314) 084-0300-0840-7103 Dental Insurance 883 830 329 329 242 (87) 084-0300-0840-7105 Health Insurance 9,119 5,088 3,536 3,536 3,346 (190) 084-0300-0840-7108 Life Insurance 87 82 69 69 53 (17)
084-0300-0840-7109 Employee Assistance Program 9 9 7 7 4 (3) 084-0300-0840-7110 Vision Insurance 80 77 64 64 49 (15) 084-0300-0840-7117 PERS Retirement 8,824 7,228 3,150 3,150 2,859 (291) 084-0300-0840-7119 Social Security/FICA 2,924 1,347 1,879 1,879 1,268 (611) 084-0300-0840-7124 Workers Comp. Insurance 1,634 1,843 1,231 1,231 831 (400) 084-0300-0840-7201 Accounting & Auditing 2,598 2,311 2,446 2,446 2,638 192 084-0300-0840-7213 Legal Fees 17,451 17,737 20,000 6,000 10,000 (10,000) 084-0300-0840-7226 Printing 693 - 500 500 500 -
084-0300-0840-7228 Chemicals & Gases 9,964 6,311 10,000 5,000 7,000 (3,000) 084-0300-0840-7245 Contractual Services 50,550 50,847 45,164 45,164 45,203 39 084-0300-0840-7254 Debt Service - Principal - - 16,153 16,153 16,991 839 084-0300-0840-7255 Debt Service - Interest 4,157 3,848 3,605 3,605 3,266 (339) 084-0300-0840-7252 Property Tax 2,864 2,948 3,000 3,000 3,000 - 084-0300-0840-7272 Equipment Rental 2,420 1,187 1,500 1,500 1,500 - 084-0300-0840-7273 Equipment, (non-capital <$5,000) 1,906 1,327 2,000 2,000 2,000 - 084-0300-0840-7277 Fuel & Mileage 29 1,974 3,000 3,000 4,000 1,000 084-0300-0840-7298 Flood & Fire Insurance 25,076 34,333 40,241 40,241 44,055 3,814 084-0300-0840-7307 Liability Insurance 10,598 10,967 11,643 11,643 10,678 (965) 084-0300-0840-7322 Interest Expense - Interfund Loan 3,511 3,511 - - - - 084-0300-0840-7330 Janitorial Supplies - 2,477 1,500 1,500 1,500 - 084-0300-0840-7340 Legal Notices/Publications - - 500 500 500 -

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EXPENDITURES
084-0300-0840-7352 M & R Machinery & Equipment 10,647 17,803 15,000 15,000 - (15,000) 084-0300-0840-7355 M & R Real Property 31,358 8,097 15,000 15,000 15,000 - 084-0300-0840-7356 M & R Vehicles 3,014 3,897 3,808 3,808 3,622 (186) 084-0300-0840-7365 Membership Dues 300 - 500 500 500 -
084-0300-0840-7367 Misc. Services & Supplies 4,796 2,320 5,000 5,000 2,500 (2,500) 084-0300-0840-7372 Office Supplies & Materials - 91 - - - 084-0300-0840-7381 Computer Software 2,559 1,580 1,108 1,108 1,052 (57) 084-0300-0840-7385 Permits & Licenses 1,205 891 2,000 2,000 1,500 (500) 084-0300-0840-7397 Postage - - 50 50 50 -
084-0300-0840-7415 Signs 354 1,159 2,500 - 1,500 (1,000) 084-0300-0840-7432 Telephone 5,251 6,029 6,500 6,500 6,500 - 084-0300-0840-7458 Utilities - PG&E 35,871 42,832 45,000 45,000 45,000 - 084-0300-0840-7459
Utilities - Water & Sewer (City
Property) 5,809 5,967 6,000 6,000 6,000 -
084-0300-0840-7905 Capital Outlay - Mach & Equip 23,275 - - - - - 084-0300-7924-7990 Airport Improvement - Grant #24 - 44,314 520,000 200,000 320,000 (200,000) 084-0300-5990-9000 Transfer Out - - 2,726 2,726 -
TOTAL MUNICIPAL AIRPORT 302,369 308,007 823,405 481,905 582,943 (240,462) -
FUND 85 BEACH DRIVE SEWER SYSTEM AND PLANT -
FUND 085 BEACH WWTP COLLECTION SYSTEM AND LIFT STATIONS - 085-0300-0850-7001 Salaries & Wages 269,726 292,765 340,984 300,000 345,323 4,338 085-0300-0850-7005 Overtime 12,503 16,365 16,286 16,286 20,574 4,288 085-0300-0850-7103 Dental Insurance 4,413 4,417 5,436 5,436 6,213 777 085-0300-0850-7105 Health Insurance 41,503 46,104 52,059 52,059 72,311 20,252 085-0300-0850-7108 Life Insurance 537 604 790 790 790 (0) 085-0300-0850-7109 Employee Assistance Program 85 80 90 90 84 (6) 085-0300-0850-7110 Vision Insurance 516 592 727 727 727 0 085-0300-0850-7117 PERS Retirement 54,565 58,428 71,368 71,368 73,693 2,325 085-0300-0850-7119 Social Security/FICA 18,988 21,773 23,862 23,862 25,496 1,634 085-0300-0850-7124 Workers Comp. Insurance 13,948 16,143 15,363 15,363 16,080 716 085-0300-0850-7125 State Unemployment Insurance 2,240 378 1,650 - 1,650 - 085-0300-0850-7126 Boot/Uniform/Equipment 422 1,017 1,775 1,775 1,625 (150) 085-0300-0850-7213 Legal Fees 239 114 13,750 500 10,000 (3,750) 085-0300-0850-7245 Contractual Services 188,812 187,810 96,500 96,500 96,500 - 085-0300-0850-7248 Inframark - Contractual services - - 135,785 135,785 184,411 48,627 085-0300-0850-7272 Equipment Rental (819) 2,254 8,000 8,000 8,000 - 085-0300-0850-7273 Equipment (Non-Capital,<$5,000) 2,815 4,679 2,060 2,060 2,060 - 085-0300-0850-7277 Fuel & Mileage 21,174 15,957 20,600 20,600 20,600 - 085-0300-0850-7298 Flood & Fire Insurance 284 705 - - - - 085-0300-0850-7307 Liability Insurance 13,727 17,252 19,124 18,661 13,028 (6,096) 085-0300-0850-7323 Finance Charge - Collection fee - 1,068 100 100 100 - 085-0300-0850-7352 M & R Machinery & Equipment 36,126 39,167 40,000 40,000 40,000 - 085-0300-0850-7355 M&R Real Property 28,372 6,663 25,750 25,750 25,750 - 085-0300-0850-7356 M&R Vehicles 1,546 3,850 3,000 3,000 3,000 - 085-0300-0850-7365 Membership Dues - - 700 700 700 -
085-0300-0850-7367 Misc. Services & Supplies 320 967 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 2,090 7,907 4,200 4,200 4,200 - 085-0300-0850-7432 Telephone 4,491 5,235 5,150 5,150 5,150 - 085-0300-0850-7458 Utilities - PG&E 29,993 26,780 25,000 25,000 25,000 - 085-0300-0850-7358 Emergency Repairs 35,270 23,285 51,500 51,500 51,500 - 085-0300-0850-7254 Loan - Lease Payment - Principal - - 16,823 16,823 - (16,823) 085-0300-0850-7255 Loan - Lease Payment - Interest 2,479 1,208 332 332 - (332) 085-0300-0850-9003 Transfer Out - Capital Reserve - - - - 331,300 331,300 085-0300-0850-9000 Transfer Out 378,292 - 2,000,000 - 2,000,000 -

Page 93 of 96 ends

EXPENDITURES
TOTAL SEWER SYSTEM 1,164,657 803,568 3,002,766 946,419 3,389,866 387,100 -
FUND 085 BEACH WWTP PLANT -
085-0300-0855-7001 Salaries & Wages 178,294 165,049 177,465 177,465 188,681 11,216 085-0300-0855-7005 Overtime 7,527 4,864 6,926 6,926 7,485 559 085-0300-0855-7103 Dental Insurance 2,569 2,355 2,789 2,789 3,014 224 085-0300-0855-7105 Health Insurance 24,581 26,409 25,167 25,167 34,376 9,209 085-0300-0855-7108 Life Insurance 357 362 427 427 427 (0) 085-0300-0855-7109 Employee Assistance Program 53 45 49 49 46 (3) 085-0300-0855-7110 Vision Insurance 338 350 393 393 393 (0) 085-0300-0855-7117 PERS Retirement 27,032 24,075 31,061 31,061 34,040 2,979 085-0300-0855-7119 Social Security/FICA 12,281 11,964 12,852 12,852 13,610 758 085-0300-0855-7124 Workers Comp. Insurance 8,345 9,134 8,405 8,405 8,786 381 085-0300-0855-7201 Accounting & Auditing 8,141 7,238 7,666 7,666 8,270 603 085-0300-0855-7213 Legal Fees 297 1,254 2,000 2,000 2,000 - 085-0300-0855-7228 Chemicals & Gases 135,239 111,830 51,500 51,500 51,500 - 085-0300-0855-7245 Contractual Services 1,018,356 1,098,304 214,370 214,370 214,686 316 085-0300-0855-7248 INFRAMARK - Contractual Services 1,589 1,589 969,341 869,341 754,236 (215,105) 085-0300-0855-7272 Equipment Rental 4,509 4,693 4,700 4,700 4,700 - 085-0300-0855-7273 Equipment (Non-Capital,<$5,000) 116,959 57,650 24,000 24,000 50,000 26,000 085-0300-0855-7277 Fuel and Mileage 196 - 800 800 800 - 085-0300-0855-7298 Flood & Fire Insurance 4,240 14,000 27,161 27,161 52,080 24,919 085-0300-0855-7307 Liability Insurance 45,835 57,645 64,992 64,992 44,039 (20,953) 085-0300-0855-7322 Interest Expense - Interfund Loan 4,703 4,703 - - - - 085-0300-0855-7352 M & R Machinery & Equipment 19,747 15,388 9,270 9,270 9,270 - 085-0300-0855-7355 M & R Real Property 16,006 5,706 30,900 1,500 30,900 - 085-0300-0855-7372 Office Supplies & Materials 6,000 4,568 6,180 6,180 6,180 - 085-0300-0855-7380 Computer Hardware - - - - 15,000 15,000 085-0300-0855-7381 Computer Software 35,492 37,685 28,033 28,033 32,572 4,538 085-0300-0855-7385 Permits & Licenses 10,928 15,360 14,000 14,000 14,000 - 085-0300-0855-7397 Postage 1,373 1,029 1,600 1,600 1,600 - 085-0300-0855-7432 Telephone 7,137 7,583 15,000 15,000 15,000 - 085-0300-0855-7458 Utilities - PG&E 112,967 142,188 90,000 90,000 120,000 30,000 085-0300-0855-7459
Utilities - Water & Sewer (City
Property) 15,023 49,096 48,750 48,750 48,750 -
085-0300-0855-7255 Bond Interest Expense 25,111 22,206 17,732 17,732 15,072 (2,660) 085-0300-0855-7254 Bond Principal - - 12,017 12,017 12,641 624 085-0300-0855-7603 Bond Principal Retirement - - 80,000 80,000 80,000 - 085-0300-0855-7358 Emergency Repairs - 21,775 51,500 25,000 51,500 - 085-0300-0855-9000 Transfer Out - - 143,025 143,025 - (143,025) TOTAL SEWER TREATMENT PLANT 1,851,224 1,926,096 2,180,072 2,024,172 1,925,653 (254,419) -
TOTAL BEACH DRIVE SEWER SYSTEM AND PLANT FUND 3,015,881 2,729,664 5,182,838 2,970,590 5,315,519 132,681 -
FUND 86 NW SEWER SYSTEM AND PLANT -
FUND 086 NW WWTP COLLECTION SYSTEM AND LIFT STATIONS -
086-0300-0860-7001 Salaries & Wages 193,734 193,087 202,039 202,039 205,165 3,126 086-0300-0860-7005 Overtime 6,398 7,852 6,120 6,120 8,709 2,590 086-0300-0860-7103 Dental Insurance 3,208 3,114 2,987 2,987 3,359 371 086-0300-0860-7105 Health Insurance 30,243 33,136 30,328 30,328 38,203 7,875 086-0300-0860-7108 Life Insurance 380 397 449 449 449 0 086-0300-0860-7109 Employee Assistance Program 55 54 54 54 50 (4) 086-0300-0860-7110 Vision Insurance 373 390 414 414 414 (0) 086-0300-0860-7117 PERS Retirement 38,598 37,710 38,719 38,719 40,065 1,346 086-0300-0860-7119 Social Security/FICA 13,447 14,219 13,906 13,906 14,833 927 086-0300-0860-7124 Workers Comp. Insurance 9,752 10,815 9,190 9,190 9,553 363

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EXPENDITURES
086-0300-0860-7125 State Unemployment Insurance 2,240 - 1,650 1,650 1,650 - 086-0300-0860-7126 Boot/Uniform/Equipment 883 379 1,775 1,775 1,625 (150) 086-0300-0860-7213 Legal Fees 7,114 257 5,923 5,923 5,923 - 086-0300-0860-7226 Printing - - 200 200 200 -
086-0300-0860-7245 Contractual Services 161,618 88,207 23,175 23,175 23,175 - 086-0300-0860-7248 INFRAMARK - Contractual Services - 8,168 88,748 88,748 - (88,748) 086-0300-0860-7249 Evidence Expenses - - 17,000 17,000 17,000 - 086-0300-0860-7272 Equipment Rental (957) 1,998 8,240 8,240 8,240 - 086-0300-0860-7273 Equipment (Non-Capital,<$5,000) 1,577 1,880 2,060 2,060 2,060 - 086-0300-0860-7277 Fuel & Mileage 1,701 1,045 2,060 2,060 2,060 - 086-0300-0860-7298 Flood & Fire Insurance 4,362 5,972 - - - - 086-0300-0860-7307 Liability Insurance 7,365 9,255 10,236 10,236 6,978 (3,258) 086-0300-0860-7323 Finance Charge - Collection fee - 226 100 100 100 - 086-0300-0860-7352 M & R Machinery & Equipment 39,814 37,973 25,750 25,750 50,000 24,250 086-0300-0860-7355 M & R Real Property 9,490 5,209 10,300 10,300 10,300 - 086-0300-0860-7358 Emergency Repairs - - 51,500 51,500 51,500 - 086-0300-0860-7356 M&R Vehicles 1,656 3,016 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 2,755 2,743 3,090 3,090 3,090 - 086-0300-0860-7372 Office Supplies & Materials - - 515 515 515 - 086-0300-0860-7385 Permits & Licenses & Testing 3,087 1,536 10,300 10,300 15,000 4,700 086-0300-0860-7409 Safety Equipment - - - - 5,000 5,000 086-0300-0860-7432 Telephone 694 694 2,500 2,500 2,500 - 086-0300-0860-7458 Utilities - PG&E 81,111 178,818 42,230 42,230 150,000 107,770 086-0300-0860-7459 Utilities - City Water Services 1,051 1,050 1,100 1,100 1,100 - 086-0300-0860-7254 Loan - Lease Payment - Principal - - 16,823 16,823 - (16,823) 086-0300-0860-7255 Loan - Lease Payment - Interest 2,479 1,208 332 332 - (332) TOTAL SEWER SYSTEM 624,227 650,405 634,913 634,913 683,916 49,003 -

SEWER TREATMENT PLANT -
086-0300-0865-7001 Salaries & Wages 137,816 125,231 134,685 134,685 141,614 6,930 086-0300-0865-7005 Overtime 3,114 2,175 3,064 3,064 3,107 43 086-0300-0865-7103 Dental Insurance 2,042 1,801 2,002 2,002 1,933 (69) 086-0300-0865-7105 Health Insurance 18,833 19,924 18,901 18,901 20,620 1,719 086-0300-0865-7108 Life Insurance 281 252 291 291 291 0 086-0300-0865-7109 Employee Assistance Program 36 35 37 37 35 (3) 086-0300-0865-7110 Vision Insurance 267 241 268 268 268 0 086-0300-0865-7117 PERS Retirement 21,473 18,934 25,229 25,229 28,043 2,814 086-0300-0865-7119 Social Security/FICA 9,345 9,062 9,524 9,524 10,013 489 086-0300-0865-7124 Workers Comp. Insurance 6,428 7,015 6,379 6,379 6,594 215 086-0300-0865-7201 Accounting & Auditing 6,286 5,590 5,923 5,923 6,389 466 086-0300-0865-7228 Chemicals & Gases 35,932 26,069 24,350 24,350 24,350 - 086-0300-0865-7245 Contractual Services 758,936 799,095 207,537 207,537 207,830 293 086-0300-0865-7248 INFRAMARK - Contractual Services 32,974 26,204 695,213 645,213 780,928 85,715 086-0300-0865-7252 Property Tax 4,850 5,015 5,115 5,115 5,115 - 086-0300-0865-7254 Debt Service - Principal - - 73,778 73,778 76,761 2,983 086-0300-0865-7255 Debt Service - Interest 24,846 23,349 22,192 22,192 20,588 (1,604) 086-0300-0865-7272 Equipment Rental 3,810 3,966 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 10,178 1,546 3,090 3,090 3,090 - 086-0300-0865-7298 Flood & Fire Insurance 33,227 45,496 86,371 86,371 103,464 17,093 086-0300-0865-7307 Liability Insurance 38,742 48,726 54,972 54,972 37,242 (17,730) 086-0300-0865-7340 Legal Notices & Publications 270 - 6,000 6,000 6,000 - 086-0300-0865-7352 M & R Machinery & Equip 307,027 244,605 154,500 154,500 154,500 - 086-0300-0865-7355 M & R Real Property 27,275 23,442 164,800 50,000 100,000 (64,800) 086-0300-0865-7372 Office Supplies & Materials 5,532 4,329 7,000 7,000 7,000 -

Page 95 of 96 ends

EXPENDITURES
086-0300-0865-7380 Computer Hardware - - - - 15,000 15,000 086-0300-0865-7381 Computer Software 34,569 37,156 26,137 26,137 25,710 (427) 086-0300-0865-7385 Permits & Licenses & Testing 29,264 29,793 36,050 36,050 36,050 - 086-0300-0865-7397 Postage 1,375 1,029 2,000 2,000 2,000 - 086-0300-0865-7432 Telephone 15,612 16,208 23,175 23,175 23,175 - 086-0300-0865-7458 Utilities - PG&E 205,133 198,096 51,500 150,000 51,500 - 086-0300-0865-7459
Utilities - Water & Sewer (City
Property) 4,593 10,117 10,000 10,000 10,000 -
086-0300-0865-7460 Solar Energy 101,831 117,486 113,300 113,300 113,300 - 086-0300-0865-7358 Emergency Repairs 2,025 7,381 51,500 51,500 51,500 - 086-0300-5990-9003 Transfer Out - Capital Reserve - - - - 957,000 957,000 086-0300-5990-9000 Transfer Out 158,345 - - - - -
TOTAL SEWER TREATMENT PLANT 2,042,266 1,859,366 2,053,884 1,987,584 3,060,010 1,006,127 -
TOTAL NW SEWER SYSTEM AND PLANT FUND 2,666,493 2,509,771 2,688,796 2,622,496 3,743,926 1,055,130 -
FUND 87 NW SEWER - CAPITAL OUTLAY -
087-0300-5990-9000 Transfer Out 253,396 1,272,927 - - - - TOTAL NW SEWER - CAPITAL OUTLAY 253,396 1,272,927 - - - - -
FUND 88 BEACH SEWER - CAPITAL OUTLAY -
088-0700-4146-7993
CIP - Beach & NW Wastewater Plant
Consolidation - - 1,912,712 100,000 1,812,712 (100,000) 088-0700-4153-7993
CIP - Interim Beach Plant
Improvements - - 2,000,000 - 2,000,000 -
088-0300-5990-9000 Transfer Out 895,002 210,275 - - - - TOTAL BEACH SEWER - CAPITAL OUTLAY 895,002 210,275 3,912,712 100,000 3,812,712 (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 3,156 2,582 3,018 3,018 3,229 211 095-0100-0950-7005 Overtime - - 42 42 45 3
095-0100-0950-7103 Dental Insurance 61 41 67 67 41 (26) 095-0100-0950-7105 Health Insurance 550 422 637 637 505 (132) 095-0100-0950-7108 Life Insurance 6 4 7 7 7 0
095-0100-0950-7109 Employee Assistance Program 1 1 1 1 1 (0) 095-0100-0950-7110 Vision Insurance 5 5 6 6 6 0
095-0100-0950-7117 PERS Retirement 245 176 563 563 707 144 095-0100-0950-7119 Social Security/FICA 219 180 211 211 228 16 095-0100-0950-7124 Workers Comp. Insurance 144 158 143 143 150 7 095-0100-0950-7201 Accounting & Auditing - 225 3,939 3,939 4,249 310 095-0100-0950-7203 Administrative Expense 21,480 16,572 21,500 21,500 23,000 1,500 095-0100-0950-7245 Contractual Services 6,575 6,394 8,658 8,658 12,059 3,402 095-0100-0950-7381 Computer Software 3,154 2,551 3,248 3,248 3,082 (166) 095-0100-0950-7601 Bond Interest 547,175 540,275 532,200 532,200 522,400 (9,800) 095-0100-0950-7603 Bond Principal 225,000 235,000 240,000 240,000 250,000 10,000 TOTAL LIBERTY COMMUNITY FACILITIES DISTRICT 807,771 804,586 814,239 814,239 819,709 5,469 -
TOTAL EXPENDITURES 30,807,974 25,076,545 40,170,024 26,659,408 47,098,999 6,928,975

Page 96 of 96 ends

1 CITY OF RIO VISTA
Fiscal Year 2025-2026
Budget Study Session
May 21, 2025
BUDGET

OVERVIEW
Overall Total Proposed Budget of FY2025-2026
General Fund Budget and Fund Balances
General Fund Revenue Analysis
Community & Other Funding
General Fund Expenditure – Significant Items
Pension / OPEB & Other Allocated Expenditures
General Fund Deficit
American Rescue Plan Act of 2021 - Update
Capital Improvement Projects & Capital Outlay
Replacement & Improvement Reserves – General Fund
Measure K Projects
2 SUMMARY OF TOTAL
BUDGET
3 The proposed budget in Fiscal Year
2025-26 will decrease the City’s fund
balance by $5,997,849, mainly due to:
a. Capital Improvement Projects
($8,691,167)
b. Capital Outlay ($1,364,104)
COLA per MOU and Adjustments for
Water and Sewer Rates are
INCLUDED in the Budget. GENERAL
FUND

CAPITAL
OUTLAY
FUNDS

SPECIAL

REVENUE
FUNDS

ENTERPRISE
FUNDS
AGENCY
FUNDS
TOTAL
BUDGET
Expenditure 13,295,893 8,693,011 2,995,960 20,451,226 1,662,910 47,099,000 Revenue 13,844,256 2,955,609 2,848,373 19,802,002 1,650,910 41,101,150 Surplus/Deficit 548,364 (5,737,402) (147,587) (649,224) (12,000) (5,997,849) (10,000,000)
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
FY25/26 Budget Expenditure & Revenue By
Fund Type

GENERAL FUND
4 • General Fund balance is projected to
increase by $548,364 with the total
budget revenue of $13,844,256 and
budget expenditure of $13,295,892
• Projected General Fund Revenue
includes Measure K in the amount of
$1,729,000
• General Fund Balance is projected to
maintain at 76% of general fund
budgeted expenditure with a
minimum target reserve requirement
of 15%
2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 GF FUND BALANCE 5,006,709 6,768,573 8,725,053 9,526,097 9,527,114 9,562,774 10,111,138 SURPLUS/SHORTFALL 68,300 1,761,864 1,956,480 801,044 1,017 35,660 548,364 -
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000

GENERAL FUND - FUND BALANCE

ENTERPRISE FUNDS
5 • Water and Wastewater Rate
Adjustments are INCLUDED in the
Budget of FY25-26 as follow:-
 Water by 25%  Beach Sewer by 20%  Northwest Sewer by 55% • Per NBS Water & Sewer Rate Study
Report in March 2025, the
recommended Capital Rehabilitation &
Replacement Reserve are transferred to
Capital Reserve Funds – Water 81,
Beach Sewer 88, and NW Sewer 87
• Projected net decrease of Water and
Sewer Funds balance amounted to
$481,298, due to Capital Improvement
Projects funded by Water & Sewer
Funds, carryforward from FY 2024/25 - (Water = $590,646 and Beach Sewer = $2,000,000)
• Water and Wastewater Rate
Adjustments are projected to be
effective on July 1st, 2025
2020/21 2021/22 2022/23 2023/24 2024/25 2025/26
NW SEWER 86 1,818,236 1,234,272 719,383 402,771 277,032 270,963 BEACH SEWER 85 3,428,080 2,911,742 2,722,888 2,841,431 2,850,513 1,001,289 WATER 80 4,119,332 2,926,637 1,645,682 2,068,360 2,364,795 1,050,490 -
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000
Water & Sewer Operating Fund Balances
CAPITAL RESERVE FUND BALANCE – WATER & SEWER
6 • In prior years, City only transferred required funding for capital projects to Water & Sewer Capital Funds
• Main purpose of Water & Wastewater Adjustment is to
accumulate funding for future Capital Improvement
Projects
• Recommended Capital Reserve is transferred in Budget
FY25/26 as follows:
Water - $1,400,000 from Fund 80 to 81
Beach Sewer - $331,300 from Fund 85 to 88
NW Sewer - $957,000 from Fund 86 to 87
2023/24 2024/25 2025/26
WATER CIP 81 - - 1,400,000
BEACH CIP 88 - - 331,300
NW CIP 87 - - 957,000
-
500,000
1,000,000
1,500,000
Water & Sewer Capital
Reserve Fund Balances

GENERAL FUND

REVENUE

ANALYSIS
7 • Property Tax
• Sales and Use Tax
• Transient Occupancy Tax
Taxes
• New Home Permits
• Cannabis Fee Development
Fee
• Landfill Franchise Fee
• Business Park Fund Transfer from
Other Funds

GENERAL FUND
REVENUE – PROPERTY
TAX
8 • Propose an increase of 7% on secured
property tax in FY25/26. The increase in
FY23/24 was 6.85%, net of 11% RDA
Takeaway after RDA closeout
• Increase of 7%, based on the annual
assessed value adjustment of 2% and
estimated increase in new home sales in
2024
• Property tax revenues for FY2025-26
are based on assessed values that were
enrolled on January 1, 2025, reflecting
Calendar Year 2024 activity
• The number of new home permits in
calendar year 2024 was 117, represents
the permit issued and home built in the
Calendar Year
1,887,873 1,981,230
2,168,713
2,555,758
2,701,055
2,890,129
112 21 174 121 86 117

7.55%

4.95%

9.46%

17.85%

5.69%

7.00%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

14.00%

16.00%

18.00%

20.00%
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2020/21 2021/22 2022/23 2023/24 2024/25 2025/26
Secured Property Tax
Total New Home Permit (Calendar YR) % Change

SALES AND USE TAX
9 • Proposed budget reflects a 0.46%
decrease in Local Sales Tax and

1.47% decrease in Measure O,
based on the projection provided
by Muni Services in May 2025
• Measure K and Measure O are
District Taxes, which include online
purchases; thus, 1% revenue
received from Measure K is
greater than 1% Local Sales Tax,
which only include businesses in
town
• 91.20% of Local Sales Tax is
generated from the Top 25
businesses, including the auto sales,
gas stations, heavy industry, and
restaurants
$1,436,763
$1,307,345
$1,431,900
$1,295,000 $1,276,000 $1,295,000
$1,336,000 $1,374,000
$1,386,033 $1,329,185 $1,291,651
$1,267,400
$1,261,600 $1,271,800 $1,281,000
$1,286,000
$400,000
$1,729,000
$1,727,000
$1,781,000
$1,832,000
$400,000
$450,000
$500,000
$550,000
$600,000
$650,000
$700,000
$750,000
$800,000
$850,000
$900,000
$950,000
$1,000,000
$1,050,000
$1,100,000
$1,150,000
$1,200,000
$1,250,000
$1,300,000
$1,350,000
$1,400,000
$1,450,000
$1,500,000
$1,550,000
$1,600,000
$1,650,000
$1,700,000
$1,750,000
$1,800,000
$1,850,000
$1,900,000
FY2021-22 FY2022-23 FY2023-24 FY2024-25 FY2025-26 FY2026-27 FY2027-28 FY2028-29 Sales & Use Tax Trend
Measure O Taxes Sales & Use Tax Measure K Taxes

SALES AND USE TAX -
Continue
10 • This table shows the Percentage
Change of Taxable Sales from
December 2021 to 2024
• Most of the regions and Statewide
reflect a negative growth in taxable
transactions in 2023 and 2024
• The increase in 2024Q3 (11.90%)
was due to the taxable
transactions from Auto Sales

TRANSIENT

OCCUPANCY TAX
11 • The City receives quarterly TOT
from one hotel and one bed &
breakfast
• 5 Short-term rental locations are
registered. Staff monitor online
periodically for new locations,
ensuring the property owners are
in compliance with Business
License and TOT certification
requirement
• Estimated revenue will be updated
during mid-year adjustments based
on actual receipts in first half of
the fiscal year
18,929
26,600
29,692
21,315 20,563
32,019 32,053
35,062
30,000
20,000
2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26

TRANSIENT OCCUPANCY TAX
Development Fee
New Home Permits
• 80 permits projected in FY2025-26
• New home development depends on the condition of housing market. Higher mortgage rates will inevitably pull home sales down and slow home price appreciation • Per Redfin.com, in April 2025, Rio Vista home prices were down 2.4% compared to last year, selling for a median price of $478K. On average, homes in Rio Vista sell after 64 days on the market compared to 48 days last year. There were 21 homes sold in April this year, down from 27 last year. 12 • Development Fees include New
Home Permits, Cannabis Annual
Facility and Quarterly Payments,
and other fees related to planning,
inspection and building permits
• Fee Revenues fluctuated greatly
based on Housing Market
Condition, Cannabis Gross Sales,
and home remodel /upgrade
• Impact Fee and Citywide User Fee
Study are underway. City Staff and
Consultant are working closely to
resolve issues noted, planning to
have the studies completed ASAP
$2,356,411
$3,614,051
$1,668,234
$2,386,424
$1,212,835
$1,430,378
$- $1,000,000 $2,000,000 $3,000,000 $4,000,000
FY2020-21 Audited
FY2021-22 Audited
FY2022-23 Audited
FY2023-24 Audited
FY2024-25 Projected
FY2025-26 Budget
Development Fee (Include Cannabis Fees)
Development Fee
– Cannabis Fees
13 • Cannabis revenues are intended to
fund the increased needs in Public
Safety Services for the growing
community. (i.e., three fire engineer
positions were added in 2021. Budget
Total~$573,671 in FY25/26 )
• As the revenue declined significantly, by
47% from FY20/21, the City is having
difficulty in balancing the budget for the
General Fund
• $30,000 proposed in Budget FY25/26
for Audits and Compliances Inspection
of the Cannabis Businesses funded by
Business Park Fund
2024/25 2025/26
2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 PROJECTED PROPOSED Annual Facility 8,000 19,394 30,788 77,917 93,754 121,711 123,583 123,315 123,315 Gross Receipt 1,728 87,339 347,558 803,794 616,256 399,893 336,702 340,000 340,000 ANNUAL TOTAL 9,728 106,733 378,346 881,711 710,010 521,604 460,285 463,315 463,315 % Change - 997% 254% 133% -19% -27% -12% 1% 0%

PAYMENT TYPE

FISCAL YEAR
9,728
106,733
378,346
881,711
710,010
521,604
460,285 463,315 463,315
0 997%
254%
133%
-19%
-27% -12% 1%
0%
-2
0 2
4 6
8 10
12 -
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26

CANNABIS FEES
ANNUAL TOTAL % Change

TRANSFER FROM

OTHER FUNDS

GENERAL FUND

REVENUE
14 Transfer from Landfill
Franchise Fees $280,000
• Pledge of Revenue
Requirement in FY25/26
is $1,530,992
• Landfill Fund 065 -
Estimated Fund Balance as
of 6/30/26 is $2,497,419
• This transfer has no
impact to the Financial
Responsibility as required
by the regulations
Transfer from Business Park
Fund $50,000
• $30,000 – Cannabis
Compliance Audit
• $20,000 – Recreation
Events
Community &
Other Funding
15 • $10,000 funded by General Fund Reserve for
Community Projects
• $35,000 funded by Transient Occupancy Tax
Fund
Promotion of
Commerce and
Tourism
• $30,000 funded by Business Park Fund Cannabis
Compliance Audit
• $20,000 funded by Business Park Fund –
Community events Airport Day and Halloween
Recreational
Activities

GENERAL FUND

EXPENDITURE
Personnel Costs – All City Employees - $8,434,249
• 53% or $4,482,111 of the total personnel costs are funded by General Fund • 83.76% or $2,872,309 of the total Fire Personnel Costs ($3,429,374) are funded by General Fund – Refer to P. 29 for detail
• Cost of Living Adjustments - 4% for Fire MOU, 4% for OE3 MOU, 3% for OPEIU MOU, 3% for Dept Heads, and 3% for City Manager
• $1,000 Retention pay for OPEIU MOU and Dept Heads (Budget Total = $17,000) County Sheriff’s Contract - $3,509,009
• 83% or $2,909,009 are funded by General Fund – Refer to P. 30 for detail • 4.64% or $155,466, increase from FY2024/25
New Positions added or Funding Status changed in FY2025/26 • Community Development Director - $269,357 – Funded by California Forever • Human Resources Manager - $187,277 – 43.50% funded by General Fund • Fire Battalion Chief - $178,622 – Funded by General Fund – Position unfunded in FY24/25 P. 63 to 65 for Authorized Positions
Listing by Department
P. 29 for Fire Operating Expenditure
Detail
P. 30 for Police Operating
Expenditure Detail
P. 26 for General Fund Expenditure
by Function
16 General Fund
GENERAL FUND REVENUE vs. PAYROLL / SHERIFF CONTRACT - % Change • Estimated Measure K Taxes are included in FY24/25 ($400,000) • Measure K will expire in five-years on March 31, 2030. It should be used for one-time non-recurring expenditure • Percentage Change of General Fund (Recurring) Revenue are not stable due to the fluctuation of Development Fees and Sales Taxes
• Comparing to the change in General Fund Revenue, Payroll/Sheriff Contract Costs are more stable and will continue to go up as per the approved MOUs and upcoming negotiation of Sheriff Contract 17  GF Revenue represents
Recurring Revenue Only
 Payroll and Sheriff
Contract represents the
Total Costs, not only the
amount shared by General
Fund (% changes are the
same since the allocations are
the same)
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25
GF REVENUE -6.82% 21.97% 3.27% -6.73% 8.89% 3.20%
PAYROLL/SHERIFF CONTRACT 12.18% 12.07% 6.91% 8.96% 0.66% 9.54% -10.00%
-5.00%

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%
% Change of General Fund Revenue vs. Payroll/Sheriff Contract Costs

PENSION & OPEB
PENSION - CalPERS
 City continues to pay the Annual Unfunded Accrued Liability (UAL) per Actuarial Valuation in Lump-Sum Prepayment amount to take advantage of 3.5% savings (instead of monthly)
OPEB – Pay-as-you-go
 City provides a monthly share of PEMHCA Minimum for health insurance. Only employees, who retires from the City after 15 years of services can receive a one-year fully paid benefits for Health, Dental, and Vision 18 • In July 2022, City contributed
$550,000 to PARS Section 115
Trust and invested in HighMark
Plus Diversified Moderate
Portfolio
• Balance as of 4/30/2025 is
$682,580.91, an average 8%
annualized total returns
• No additional contribution to
PARS in the proposed budget of
FY2025/26
• P
FY 21/22
%
Change FY 22/23
%
Change FY 23/24
%
Change FY 24/25
%
Change FY 25/26
%
Change FY 26/27
%
Change
Classic $ 211,386 15.3% 244,892 $ 15.9% 235,044 $ -4.0% 282,624 $ 20.2% 337,142 $ 19.3% 361,000 $ 7.1% PEPRA 7,289 23.4% 7,890 8.2% - -100.0% 4,755 - 10,681 124.6% 14,000 31.1% Classic $ 278,887 14.9% 321,068 $ 15.1% 316,258 $ -1.5% 378,456 $ 19.7% 445,308 $ 17.7% 476,000 $ 6.9% PEPRA 14,268 25.5% 15,203 6.6% 7,410 -51.3% 14,593 96.9% 23,150 58.6% 28,000 21.0% $ 511,830 $ 589,053 $ 558,712 $ 680,428 $ 816,281 $ 879,000 Plan
MISC
SAFETY
TOTAL
FY 19/20 FY 20/21
%
Change FY 21/22
%
Change FY 22/23
%
Change FY 23/24
%
Change FY 24/25
%
Change FY 25/26
%
Change
$ 19,256 $ 32,972 71% 34,698 $ 5% 24,350 $ -30% 21,874 $ -10% 53,000 $ 142% 41,045 $ -23% CalPERS Actuarial Valuation Report - Based on Valuation Date - Unfunded Accrued Liability (UAL) Rate Plan Plan#
UAL as of
6/30/2018
Funded
Ratio
UAL as of
6/30/2019
Funded
Ratio
UAL as of
6/30/2020
Funded
Ratio
UAL as of
6/30/2021
Funded
Ratio
UAL as of
6/30/2022
Funded
Ratio
UAL as of
6/30/2023
Funded
Ratio
Misc. Classic 767 1,769,511 75.60% 2,932,591 74.10% 3,218,781 72.60% 2,193,686 82.60% 3,732,398 70.80% 4,002,017 69.50% Safety Classic 768 3,758,009 72.50% 3,784,023 73.10% 4,132,889 71.50% 3,007,720 80.00% 4,882,089 69.00% 5,171,444 68.40% Fire PEPRA 25778 35,120 90.30% 52,152 88.80% 73,026 86.20% 997 99.90% 167,293 84.40% 214,033 85.40% Police PEPRA 25779 48,064 90.40% 66,343 88.90% 90,241 86.10% 17,769 97.60% 117,021 83.80% 131,300 84.00% Misc. PEPRA 27322 27,037 93.80% 44,369 92.40% 70,827 90.20% (35,601) 103.80% 144,168 87.70% 189,140 87.20% 5,637,741 6,879,478 7,585,764 5,184,571 9,042,969 9,707,934 19 CALPERS - SHARE OF PENSION LIABILITY
CalPERS GASB 68 Accounting Report - Cost-Sharing Multiple-Employer - Based on Measurement Date

FISCAL YEAR

NET PENSION LIABILITY
(GASB 68)

MEASUREMENT
DATE

DISCOUNT
RATE
(Expected)

INVESTMENT

EARNINGS
(Actual)
Investment
Return
Measurement
Year
6/30/2017 $ 5,588,692.00 6/30/2016 0.50% FY 2015-16
6/30/2018 $ 6,229,988.00 6/30/2017 11.20% FY 2016-17
6/30/2019 $ 5,965,906.00 6/30/2018 8.40% FY 2017-18
6/30/2020 $ 6,368,692.00 6/30/2019 7.375% 6.50% FY 2018-19 6/30/2021 $ 6,868,561.00 6/30/2020 7.250% 5.00% FY 2019-20 6/30/2022 $ 3,897,525.00 6/30/2021 7.000% 22.40% FY 2020-21 6/30/2023 $ 8,193,699.00 6/30/2022 6.800% -7.50% FY 2021-22 6/30/2024 $ 8,871,189.00 6/30/2023 6.800% 6.10% FY 2022-23 6/30/2025 PENDING REPORT 6/30/2024 6.800% 9.50% FY 2023-24 CalPERS Pension Liability
• Unfunded Accrued Liability Contribution Amount is
determined based on the valuation report that is
two years behind
• Final Adjusted Investment Return measured on
6/30/23 will be used to determine the contribution
level of unfunded liability in FY 2025/26
• There was a significant reduction of UAL on
6/30/2021 in the Valuation Report due to the gain
in actual investment returns (22.40%). This return
was used to calculate the UAL contribution in FY
2023/24, which showed a reduction of contribution
requirement in previous slide
Other
Allocated
Expenditures
Other Allocated Expenditures Proposed Budget
Amount
% Change
IT Consultant Services $185,000 3%
General Liability Insurance $407,785 (30%)
Vehicle Insurance $22,562 5%
Property Insurance $405,022 33%
Annual Audit & Related Reports $63,050 8%
Workers Compensation $228,924 12%
Annual Software & Online Services $70,950 4%
Servers Upgrade – 5 Total - $25,000 each $125,000 100%
20 These expenditures are
allocated to various funds
based on Percentage of
Allocation

GENERAL FUND

PROPOSED BUDGET

CHANGES
P. 27 for Detail by Function
21 POLICE
• Sheriff Contract increase by
$155,466 or 4.64%
• M&R increase by $30,000
FIRE
• Battalion Chief Position
increase by $171,020
• Salary/Benefit increase by
~$87,578
• PERs Retirement unfunded
liability increase by $54,196
• Dispatch Service increase
by $10,000
• M&R increase by $21,000
• Safety Equipment increase
by $10,000
• Training increase by $8,750
• Membership/Hiring increase
by $4,250

OTHER CITY FUNCTIONS
• Council – Legal Fee
$13,680
• Manager (CM & ACM) –
Legal Fee $10,000 and
Salary/Benefit $38,304
• Admin – Legal Fee $13,000
and Carryforward Svc for
Fee Study - $22,631
FIRE STAFFING – Daily
Schedule
CURRENT vs. OPTIONs
22 Current – FY 2024/25
•12 Fire Staff and 1 Chief
•DAILY SCHEDULE
•Fire Chief (When Chief is not
around, 5% Acting Pay for
Captain acting as Chief
•Engine A -1 Captain and 1
Engineer Paramedic
•Engine B -1 Engineer (5%
Acting Pay as Captain) and 1
Firefighter Paramedic
•COST DIFFERENCE with
Budget
•Saving of $171,020 of
General Fund in Budget
FY25/26
Budget – FY 2025/26
•12 Fire Staff, 1 Chief, 1 BC
Exempt Position
•DAILY SCHEDULE
•Fire Chief
•Battalion Chief (40 hours per
week Exempt Position)
•Engine A -1 Captain and 1
Engineer Paramedic
•Engine B -1 Engineer (5%
Acting Pay as Captain) and 1
Firefighter Paramedic
•COST DIFFERENCE with
Budget
•None
Option 1
•12 Fire Staff, 1 Chief, 1 BC on
Shift
•DAILY SCHEDULE
•Fire Chief
•Battalion Chief on Shift (with
Holiday Pay and Overtime)
•Engine A -1 Captain and 1
Engineer Paramedic
•Engine B -1 Engineer (5%
Acting Pay as Captain) and 1
Firefighter Paramedic
•COST DIFFERENCE with
Budget
•Increase ~$41,346 to GF
Expenditure
•Plus, potential increase in
Overtime Costs
Option 2
•13 Fire Staff and 1 Chief
•DAILY SCHEDULE
•Fire Chief
•Captain (5% Acting Pay as BC)
•Engine A -1 Engineer
Paramedic (5% Acting Pay as
Captain) and 1 Firefighter
Paramedic
•Engine B -1 Engineer (5%
Acting Pay as Captain) and 1
Firefighter Paramedic
•COST DIFFERENCE with
Budget
•Decrease by $171,020 (No
BC)
•Increase by One Firefighter
Paramedic ~$194,090 (Step

B, PEPRA)
•5% OIC Captain (2912 hrs x
$2.16) = $6,292
•5% OIC Engineer (2912 hrs x
$1.83) = $5,333
•Estimate increase ~$34,692
to GF Expenditure
•Plus, potential increase in
Overtime Costs
Fire Payroll Historical Data
from 2019 to 2024
23 1,366,744
1,544,331
1,436,201
1,484,228
1,270,657
1,330,558
1,201,427
1,304,011
1,025,302
1,034,907
900,009
950,633
587,950
476,469
538,849
392,515
494,065
310,747
433,942
67,403
314,773
196,374
245,649
200,507
1,051,828
1,076,970
1,026,647
1,054,427
897,628
877,758
826,734
842,592
560,926
595,840
639,800
591,214
2024
2023
2022
2021
2020
2019

ACTUALBUDGETACTUALBUDGETACTUALBUDGETACTUALBUDGETACTUALBUDGETACTUALBUDGET FIRE PAYROLL - BUDGET vs. ACTUAL

SALARIES & WAGES OVERTIME BENEFITS
• % change of Actual Fire
Payroll from 2019 to
2024 are:
 S&W = 52%  Overtime = 139%  Benefit = 64% • See next slide for Comparison of Total
Actual vs. Budget
24 Fire Payroll Historical Data from 2019 to 2024

ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET SALARIES & WAGES 1,366,744 1,544,331 1,436,201 1,484,228 1,270,657 1,330,558 1,201,427 1,304,011 1,025,302 1,034,907 900,009 950,633 OVERTIME 587,950 476,469 538,849 392,515 494,065 310,747 433,942 67,403 314,773 196,374 245,649 200,507 BENEFITS 1,051,828 1,076,970 1,026,647 1,054,427 897,628 877,758 826,734 842,592 560,926 595,840 639,800 591,214 TOTAL 3,006,522 3,097,769 3,001,696 2,931,169 2,662,351 2,519,064 2,462,104 2,214,006 1,901,001 1,827,121 1,785,458 1,742,355 Actual in Excess of
Budget 91,246.98 (70,527.32) (143,286.95) (248,115.06) (74,247.00) (41,280.70) Because Fire
Chief was not
filled until later
in the year and
was budgeted
@ Step E
% Change of Actual 0.16% 12.75% 8.13% 29.49% 6.46%
Three Fire
Engineers were
hired due to the
significant
increase of
Cannabis
Revenue
Interim Fire
Chief Goodwin
started 2
Engine per
Shift in April
2021
Overtime
Budget
reduced,
expected the
three new fire
engineers
could decrease
overtime
2024 2023 2022 2021 2020 2019
GENERAL FUND DEFICIT – Proposed Budget FY25/26
• Measure K is proposed to maintain existing Public Safety and General City Services • Proposed Budget Deficit of General Fund 010 is ($1,168,388) before Measure K • Measure K will expire in 5 years on March 31, 2030. It is recommended for One-Time Non- recurring expenditure, such as Roadway Repair • Police Contract will expire on 6/30/26. A significant increase is expected to be requested • Inflation and Cost of living Adjustments per MOU are expected in the next five years Consider based on feedback received from last Study Session:- Continue to unfund Fire Battalion Chief - $171,020
25 General Fund Budget Deficit
General Fund 010 $ (1,168,388.00)
Offset by Measure K 1,729,000.00
Estimated Balance of Measure K 560,612.00
Continue to Unfund Battalion Chief Position 171,020.00
Est. Balance of Measure K 731,632.00
Repayment of Interfund Loan $2.5M @ 4% - Year 1 (600,000.00) Estimated Balance of Measure K for Other Projects $ 131,632.00 American
Rescue Plan
Act of 2021
26 • City of Rio Vista – Total allocation is $2,324,752 • It will be transferred to the applicable funds based on the nature of the projects, for instance, Beach Sewer Consolidation Project ARPA Fund recorded in Capital Projects Fund 051
• Funds will need to be obligated by December 31, 2024, and expended by December 31, 2026
Obligation and Spending of Funds
• Standard Allowance of $10 Million for Revenue Loss - Funds can be used on any Government Services and water/sewer infrastructure
Use of Funds
Use of Funds Amounts
Premium Pay 1st Payment (39,000.00)
Premium Pay 2nd Payment (39,000.00)
Economic Consultant - 2022-028 (55,000.00)
Economic Development Fund (50,000.00)
Economic Development Implementation - Branding (50,000.00) Code Enforcement Services - 2022-054 (59,040.00)
Recreation Program Activities - 2022-055 (20,000.00)
Tentative Budget for Wastewater Consolidation Project (SW012) $ 2,012,712.00 Capital Improvement Projects & Capital Outlay
Total Costs include in Budget:
1) CIP = $8,691,167
2) Capital Outlay = $1,364,104
Majority of the costs are carried
forward from prior year OR approved
by the Council during the Study
Session on May 5.
Refer to P. 31 to 62 for details
27 Projects added and Pending for Council
Approval:
1) Measure K Roadway Improvement -
$2,500,000
2) Two Police Vehicle Replacement in
FY25/26 - $174,000
• Budget amount of $289,765 includes
$115,765 carryforward from FY24/25.

Only one police vehicle was purchased and
upfitting have not been completed.

Replacement & Improvement Reserves – General Fund
1) General Fund 010 – Estimated Fund Balance at 6/30/2026 = $7,770,335 Balance NOT include the support from Measure K
2) Minimum requirement for Operating Reserves -To maintain 15% of General Fund Budget Expenditure - ~$1,419,734 ($9,464,893 x 15%)
3) Propose to set up a Replacement & Improvement Reserves from General Fund 4) Replacement Reserves -To provide funding for capital improvement, rehabilitation, and replacement of capital assets and equipment managed
Recommendation – Initial transfer to General Fund Reserves in FY2025-26 = $3,000,000 28 Measure K Projects
• A 1% District Tax effective on April 1, 2025 and expire 5 years on March 31, 2030 • Measure K Oversight Committee reviewed funding proposals on April 28, 2025 Recommendation:
Street Repairs - $2,500,000 – One Roadway Improvement Project funded by Interfund Loan from Municipal Improvement Fund 056 in FY2025-26 with repayment schedule of principal and interest. Estimated Annual Principal Payment at $500,000 in the next five years. Priority list with Streets Pavement Condition to be provided by the Public Works Balances of Measure K, after offsetting General Fund Deficit and Repayment of Street Repairs Project, will be presented to the Committee for future funding proposals determination. 29 Measure K Projects - continue
Non-Recommended Projects presented during the committee meeting:-  Airport Road Tree Planting Project - $125,000
 Public Works Corp Yard Modular Building - $275,000
 Shade Structures at City Parks - $340,000
 Tennis and Pickleball Court with fencing - $200,000
Above projects can be funded by Parks and Recreation Fund 054 (Available Fund Balance ~$1,380,291) and Municipal Improvement Fund 056 (Available Fund Balance ~$5,067,158) 30 Items Require City Council Decision
1) Measure K Roadway Improvement - $2,500,000 and Interfund Loan 2) $30,000 Grant Match of Electric Truck for Public Works – Funded by Water & Sewer 3) $30,000 Landscape Improvement for Promenade – Funded by Park & Recreation Fund 54 4) $30,000 Branding Implementation – Funded by Business Park Fund 075 5) Two Police Vehicle Replacement in FY25/26 - $174,000 6) Continue to Unfund Battalion Chief Position – Savings $171,020 7) Unrecommended Projects presented to Measure K Oversight Committee (Slide P. 30) 31 Thank you
32

Rio Vista City CouncilMay 21, 2025

Rio Vista City Council
May 21, 2025