Ripon City Council
July 12, 2022

MEMO
TO: Honorable City Council
FROM: Kevin Werner
SUBJECT: Fiscal Year 2022-23 Annual Operating and Capital Budget DATE: July 7, 2022
The purpose of this memorandum is to summarize the proposed Fiscal Year 2022-23 annual operating and capital budget for consideration and adoption by the City Council. The proposed budget reflects the City’s commitment to provide a high level of service to residents and businesses of Ripon, while continuing to provide a foundation for long-term financial stability.

ISSUES FACING THE CITY OF RIPON
Two years ago, as the world experienced the beginnings of a pandemic, small cities like Ripon braced for an uncertain future. Today, having weathered that storm, Ripon must brace itself again for what appears to be an economic crisis with inflation at levels not seen in 40 years along with companies experiencing staffing and supply chain shortages. If Ripon stays the course with conservative, fiscally prudent spending, but also makes informed investments in capital and staffing, the City will weather this most recent economic uncertainty as was done with the COVID-19 pandemic.

A broader issue is the continued laws being passed down from the State of California, and their cumulative impact on the City. Most often, the City of Ripon is required to update the City’s procedures and policies to incorporate these new laws, inform the public of these new laws, enforce the laws, and report on the tasks completed each year. These efforts require a significant amount of resources and when the new law pertains to water, sewer, storm drainage, or solid waste disposal – the expense is passed on to the City’s residents and businesses through the monthly utility rates.

Of equal concern are the laws passed by the State of California related to housing that erode the City’s local control over land use. Many of these laws force the City to follow State requirements on issues related to the density of residential development projects and the addition of assessor dwelling units on already developed residential parcels. These policies of the State that the City of Ripon is being required to implement can have a substantial impact on City infrastructure that was not designed to accommodate these higher density projects.

CITY COUNCIL PRIORITIES
Each year, a workshop is held with the City Council to discuss the Council’s policy goals and the implementation of those goals. This discussion provides the principal guidance for the preparation of the City budget, objectives, and actions to be undertaken during the upcoming fiscal year. The following summarizes the accomplishments in FY 2021-22 for each focus area:
• Fiscal Responsibility – Evaluated annual enterprise rate adjustments in December; Transferred 33% of General Fund surplus to Street & Road Reserve Fund; approved establishing a 115 Retirement Trust to mitigate CalPERS unfunded liability payments. • Economic Development – Entered into a sales tax incentive program with the owner of an RV dealership; participated on the Chamber of Commerce economic development committee; Downtown Transportation Plan completed; increased downtown parking by 20 spots with striping changes on Garrison Way.
• Community Service – Enforcement of COVID-19 regulations that balanced the health impacts and economic impacts to local businesses; supporting Ripon Consolidated Fire District with resolving revenue challenges; Cal Trans approval to install license plate reader cameras in State right-of-way; completed Vanden Bosch receivership action. • Employee Work Environment – Agreement to provide dispatch services for Lathrop that will provide additional coverage in the dispatch center to provide staff more opportunities to take accrued time off; COVID-19 bonus of $100 a paycheck for two years; signed 3- year Memorandum of Understand with unions; 3% off-schedule bonus for all employees to mitigate inflation.
• City Utilities/Facilities – completed Stockton Ave reconstruction project; added potable water well; repaired trenches in City right-of-way; contractor completed striping project.

Attached as Exhibit A is the FY 2022-23 Policy Goals and Implementation Plan.

BUDGET SUMMARY
The goal of the City’s annual budget is to provide a plan that allocates resources to meet the priorities of the City Council. In preparing the FY 2022-23 Operating and Capital Budget, a strategic planning workshop was held with the City Council, the budget committee met to review the proposed budget, and two budget workshops were held during City Council meetings. The input through this process has provided the basis for the proposed budget.

The City’s Proposed FY 2022-23 Budget is balanced, funds all debt service obligations, and funds critical deferred maintenance items. As has been the case for the last several years, the City continues to grapple with rising costs for pension contributions and increased costs for goods and services passed along to the City by vendors and service providers. These factors are largely out of the City’s control, though meaningful actions are still being taken to mitigate their impact to the budget.

The primary revenue components of the City’s budget are performing steadily over the longterm. The revenue sources that generally experience the most volatility are sales tax revenue and development related revenue. Most recently, sales tax revenue declined during the COVID-19 pandemic and now increasing with current inflation rates. These types of fluctuations are mitigated by conservative estimates included in the budget for these sources.

The City has more control over expenses than what we have for revenue. Increases in expenses are generally linear and easier to project in the budget. Currently, the City is experiencing overall increase in operating cost as a result of current inflation rates.

FY 2022-23 Annual Operating Budget Summary
FY 2022-23
Revenue
FY 2022-23
Expenses
Proposed
Transfers
Transfer Summary
General Fund $15,155,373 ($14,357,080) ($801,579) Transfer includes $15,105 to CNG Capital Fund, $66,474 to L&L Districts
operating in the negative, $475,000 to
the Dept Capital Fund, $85,000 to the
Park & Rec Capital Fund, and $160,000
to the CalPERS Contingency Fund.

Water Operating Fund $3,803,278 ($2,818,058) ($985,221 To Water Enterprise Capital Fund Garbage Operating Fund $2,472,894 ($2,200,975) ($271,919) To Garbage Enterprise Capital Fund Sewer Operating Fund $1,911,475 ($1,357,783) ($553,692) To Sewer Enterprise Capital Fund Street and Road Operating Fund $1,894,142 ($889,292) Revenue surplus funds streets and roads capital projects.

Transit Fund $67,800 ($57,010)
Redevelopment Obligations $937,489 ($927,300)
Landscaping & Lighting Districts $442,476 ($436,960) $66,474 From General Fund to L&L Districts that
operate in a deficit and do not have a
fund balance.

STAFFING ANALYSIS
Employee salary and benefits make up 55 percent of the City’s operating expenses. As a result of the Great Recession and the significant decline in revenue that was being experienced at that time, 17 full-time staff positions were laid-off or not filled after an employee’s departure. Since that time, there has been a focus on improving the efficiencies of the existing work force by investing in technology before adding new staff positions. Because of this approach, the City has added two new positions since 2008, a police officer and a public works maintenance position, while still providing an equivalent service to the public while the City’s population increased from 13,869 to 16,292 (17% increase).

Full-time Employee Summary
The City of Ripon and City Lathrop entered into a dispatch services agreement in 2021 where Ripon will hire dispatchers necessary to provide dispatch services for the City of Lathrop’s recently formed police department. For FY 2022-23, 6 new dispatch positions will have been added to the General Fund expenses. The expense of these positions is reimbursed by the City of Lathrop.

Additionally, the proposed budget includes adding 4 full-time positions, as described below:

Information Technology Department: The IT Department is currently staffed with an IT Tech 2 full-time position and a IT Tech 1 part-time position. The proposed budget includes reclassifying the IT Tech 1 part-time position to a full-time position in order to increase staff coverage and reduce turnover in the IT Department. This change is expected to increase General Fund expenses by $63,000.

Police Department: The City currently employs 18 full-time patrol officers and for the first time in the last 3 years, all positions are currently filled. The proposed budget includes adding one patrol officer position. By adding this position, the police chief will be able to add a special investigations position to focus on investigating drug and gang activity crimes. This change is expected to increase General Fund expenses by $91,000.

Public Works Department: The City currently does not have a single position to coordinate the various regulatory compliance efforts required by the State of California to operate the water, sewer, storm drain, and solid waste systems of the City. The proposed budget includes adding a Regulatory Compliance position to the Public Works Department to coordinate these activities. This change is expected to increase the expense of the Water, Sewer, and Garbage Operating Funds by $42,000 for each fund.

The Public Works Department has been using a part-time position to support the water conservation efforts for the City. The proposed budget includes reclassifying this parttime position to a full-time water conservation position. This position will be responsible to perform water conservation tasks, including patrols, enforcement, education, and other duties within the Public Works Department. By making this a full-time position, it is expected to reduce the turnover and reduce the need for other positions to perform certain tasks the part-time individual was not able to complete. This change is expected to increase the expense of the Water Operating Fund by $58,500.

GENERAL FUND
The General Fund is used to fund the police department, parks maintenance, recreation programs, library services, and other important community programs. If a budget surplus exists as the end of the fiscal year, the City Council determines how the surplus of funds is to be allocated. In years past, these funds have been strategically allocated to make investments in technology or facility improvements that save operational dollars and make existing staff more efficient. Also, surplus funds have been used to establish reserve funds to address street & road maintenance needs.

General Fund Revenue
For FY 2022-23, the projected overall General Fund revenue is $15,144,544, as described below.

FY 2022-23 General Fund Revenue Summary
Source FY 2022-23
Budget
FY 2021-22
Actual
Difference
Taxes $8,484,500 $8,617,499 -1.5%
Licenses & Permits $972,510 $969,751 -
Fees & Charges for Service $2,283,060 $1,446,871 +58%
Interest, Rents, & Reimbursements $604,100 $588,155 +2.7% Overhead $2,734,203 $2,590,198 +5.6%
Fines & Penalties $77,000 $73,900 +4.2%
Total $15,155,373 $14,286,374 +6.1%
The largest increase in annual revenue is related to the Fees & Charges for Service category.

The increase was 58% as compared to last fiscal year and was largely a result of the Dispatch Service Agreement with Lathrop and the additional revenue now being collected to pay for the additional dispatchers.

The figure below provides a high-level overview of the largest general fund revenue sources in this year’s budget and the trending of these revenue sources since FY 2017-18.

General Fund Revenue Trends (by fiscal year)
All have steadily increased over the last 5 years except for sales tax and development revenue sources. As previously mentioned, sales tax revenue had experienced a decline in FY 2020-21 because of the COVID-19 pandemic and then a sharp increase in revenue because of inflation.

Development related revenue sources have declined over the last 5 years because of the lack of residential development projects moving forward.

Sales Tax Revenue. Traditionally, the City receives one percent of all over the counter transactions within the City of Ripon, known as the Bradley-Burns rate. Additionally, the City receives a share of sales tax through the San Joaquin Countywide pool. The revenue from this pool has more than doubled since 2011, largely a result of revenue from businesses that conduct on-line sales and are required to remit a Transactions and Use Tax for those transactions. From the year 2011 to 2021, the City’s share of the pool has increased from $251,000 in 2011 to $540,000 in 2021.

General Fund Sales Tax City Collected vs. Countywide Pool (by calendar year) California currently collects this use tax from on-line sales through what is called “Origin Sourcing”, where the use tax for the purchased goods that are shipped to a purchaser are generally sourced to the location of the business or if it’s an out-of-state business, to the countywide pool. It is more common for states to use a sourcing means of “Destination Sourcing”, where the use tax for the purchased goods are submitted to the location where the merchandise is received. At some point in the future, California may transition to the more common Destination Sourcing, which would change how the City of Ripon is distributed this use tax.

Sales tax revenue currently makes up 37% of the City’s General Fund revenue, of which the majority is collected from the sale of fuel in Ripon. Governor Newsom has issued an executive order requiring sales of all new passenger vehicles to be zero-emission by 2035. As the automobile industry transitions to producing cars powered with alternative fuel sources, this could have a significant impact on sales tax revenue for the City of Ripon. Therefore, the City has focused on economic development activities to increase sales tax revenue from other sources, thereby reducing the percent of sales tax revenue relied on by the City from the sale of fuel. As a result of these efforts, the percent of sales tax revenue from the sale of fuel has been reduced from 63 to 37 percent over the last 10 years.

The FY 2022-23 proposed budget assumes growth in sales tax revenue decrease of 7.5% as compared to FY 2021-22.

Property Tax Revenue. Property taxes have been a stable source of general fund revenue. The last time the City experienced a decline in property tax revenue was during the Great Recession and during that time, the reduction was much smaller and recovered faster than other cities located in the area.

The FY 2022-23 proposed budget assumes an increase in property tax revenue of 2% as compared to FY 2021-22.

Motor Vehicle in-lieu Revenue. The State collects Vehicle License Fees (VLF) that are allocated to cities on a per capita basis. In 2004, the California Legislature permanently reduced the VLF rate from two percent to 0.65 percent and compensated cities and counties for their revenue loss with a like amount of property taxes, dollar-for-dollar. The City’s property tax in lieu of VLF allocation increases annually in proportion to the growth in gross assessed valuation in Ripon, so its growth rate is similar, but not identical, to secured property tax.

The FY 2022-23 proposed budget assumes an increase of Motor Vehicle in-lieu revenue of 5% as compared to FY 2021-22.

General Fund Expenses
Nearly 55 percent of the general fund budget is related to employee expenses such as salary, healthcare, workers compensation, and retirement benefits. Each year the City evaluates staffing levels and makes adjustments as needed to ensure the staffing levels are sufficient to provide a level of service to the residents and businesses in Ripon in line with the City Council priorities, as previously discussed in this memorandum.

For FY 2022-23, the projected overall General Fund operating expenses is $14,357,080 (not including transfers), as described below.

FY 2022-23 General Fund Expense Summary
Department FY 2022-23
Budget
FY 2021-22
Actual
Difference
Legislative $385,913 $437,849 -11.9%
Administration $1,732,804 $1,527,413 +13.4%
CNG Fueling Station $124,895 $119,660 +4.4%
Building $408,875 $417,495 -2.1%
Planning $290,932 $285,259 +2.0%
Engineering $324,554 $321,804 +1.0%
Police $8,496,739 $7,323,167 +16.0%
Parks $1,492,977 $1,546,774 -3.5%
Recreation $814,764 $695,521 +17.1%
RDA Successor Agency $244,606 $245,405 -0.3%
Almond Blossom $40,023 $27,640 +44.8%
Total $14,357,080 $12,947,987 +10.9%
The following summarizes the largest changes in expenses over the last year:
• Legislative Department: Expenses are projected to be 11.9 percent lower as compared to last fiscal year. This change was a result of lower attorney fees projected and lower healthcare costs.
• Administration Department: Expenses are projected to be 13.4 percent higher as compared to last fiscal year. This change was a result in increases in liability and property insurance deposits because of negative claims history. • Police Department: Expenses are projected to be 16 percent higher as compared to last fiscal year. This change was because the City hired additional dispatch staffing to provide dispatch services for Lathrop.
• Recreation Department: Expenses are projected to be 17.1 percent higher as compared to last fiscal year. This change was because all of the City programs and rentals are projected to go to normal operations after COVID-19.

Retirement Benefits
The City of Ripon is unique to other California cities where only the City’s sworn police officers receive a CalPERS defined benefit retirement plan. A defined benefit plan provides a guaranteed income after retirement based on the employee’s salary and years of service. While the employee is working for the City, the City is required to pay CalPERS the “Normal Cost” to fund the future retirement payments of each employee. The Normal Cost is calculated based on a number of actuarial assumptions, including investment interest rate and mortality.

In addition to the Normal Cost, the City is charged an “Unfunded Actuarial Liability (UAL)”.

This represents the difference between what was paid through the Normal Cost to the current calculated amount needed to fund a retired employee’s retirement compensation. CalPERS has made certain changes to their actuarial assumptions that have significantly increased pension liabilities to cities – most notably, reducing the assumed interest earned on investments from 7.5 percent to 7.0 percent and shortening the amortization period from 30 years to 20 years.

The table below summarizes the City’s contribution to CalPERS for the Normal Cost and UAL for FY 2022-23:

Category Benefit # Employees
FY2022-23
Employer
Compensation
Rate
FY2022-23 Employer Compensation
Amount
Total $/Employee
Tier 1 3%@50 9 59.3% $643,157 $71,461
Tier 2 3%@55 1 20.6% $20,766 $20,766
Tier 3 2.7%@57 15 12.8% $172,061 $11,470
The City Council has recently approved moving forward with a Section 115 Retirement Trust, which is a tax-exempt investment vehicle authorized by the Internal Revenue Service (IRS) to prefund government expenses such as retirement plan benefits. Assets held within the trust are designated as irrevocable, meaning that the assets must be used to fund the City’s defined benefit retirement plan obligations. Monies placed within the trust may be invested according to rules governing the trust, which are different than the investment rules the City is required to follow for the City’s pooled investments such as LAIF and Bank of New York. Because of the rules associated with the trust, in theory, the funds placed within a trust can earn a higher rate of return than if the City invested the funds.

Funds placed within the trust can remain within the trust until such time that the City chooses to draw on its assets to pay an annual benefit obligation (e.g., reimburse Normal Cost or UAL payment to CalPERS). The City Council will be considering a policy during the upcoming fiscal year identifying when the trust is to be used to pay a CalPERS obligation.

All other City employees receive a “defined contribution” retirement plan, similar to a private 401k plan. With these types of retirement plans, the City does not experience the unfunded liability as with the defined benefit retirement plans. The City provides employees with 15 percent benefit, plus will match up to 3.3 percent, if the employee contributes 6.6 percent. The following table summarizes the expense associated with the City of Ripon’s defined contribution plan:

Category # Employees
FY2022-23
Employer
Contribution [a]
FY2022-23 Employer Compensation
Amount
Total $/Employee
City Contribution 63 15-18.3% $853,626 $13,550
General Fund Transfers
The following summarizes the General Fund transfers included in the FY 2022-23 budget:

Department Capital Fund: $475,000
The purpose of this transfer is to fund the future capital replacement of items such as vehicles, computers, etc.

Parks Capital Fund: $85,000
The purpose of this transfer is to fund the future capital replacement of items such as vehicles, mowers, playgrounds, etc.

CNG Capital Fund: $15,105
The rate Compressed Natural Gas is charged at the City’s fueling station is structured that a certain amount of the revenue collected is transferred to a capital fund to replace capital items associated with the fueling station in the future.

CalPERS Contingency Fund: $160,000
The City of Ripon’s redevelopment successor agency refunded bonds at a lower interest rate that will generate a savings of $800,000 to the General Fund over a 5-year period. The City Council has designated the savings to be transferred each year to the CalPERS Contingency Fund.

Landscape Districts: $66,474
The City of Ripon currently maintains 10 landscape districts where property owners withing that district fund the landscape maintenance through an annual assessment. For the landscape districts that were established during a time when the assessments were not indexed, a structural deficit exists and funds from the General Fund are transferred each year to eliminate the deficits.

Capital Outlay
The following summarizes the General Fund capital outlay items being funded through the Department Capital Fund for FY 2022-23:

FY 2022-23 General Fund Capital Outlay
Dept Capital Fund (Bal: $1,100,000) Total: $312,000
Patrol Vehicle (1) $72,600
Police Investigator Vehicle (1) $59,400
Animal Shelter – Interior Cabinets/Sinks/Doors/Dishwasher $75,000 Server Room Upgrades – Router & Switches $15,000
Desktop Computers (12) $15,000
Portable Radios (15) $45,000
Vehicle Radios (10) $30,000
Park & Rec Capital Fund (Bal: $850,000) Total: $264,000 Library Parking Lot Resurface $38,000
Gator Vehicle with Spraying Attachments $42,000
Stand on Sprayer/Spreader $15,000
Resurface Vermeulen Basketball Courts $20,000
Aquatic Center Locker Room Remodel $59,000
Community Center Small Hall Roof Repair $70,000
Epoxy Bathroom Floors at Mistlin Sports Park $20,000
The American Rescue Plan Act of 2021 includes $350 billion in fiscal relief funding for States, territories, Tribal governments, counties, cities, and small local governments. The City is scheduled to receive $3,919,879 from the American Rescue Plan to replace revenues lost during the COVID-19 pandemic. The following table summarizes the allocation of these funds for onetime spending:

COVID-19 Relief Funds ($3,919,879) Total: $3,919,879
Police Virtual Reality Training $40,000
Employee off-schedule Compensation (paid in 2021-22) $462,879 Electronic Police Citation Program $90,000
Misc Landscape Improvements $515,000
Leadership Training $25,000
Tennis Court Reconstruction (Partial grant funded) $262,000 West Side Master Plan $300,000
Way Finding Signs and Electronic Sign $300,000
Corp Yard Capital Project $1,800,000
Update City Website $40,000
Shooting Range Improvements $85,000

STREETS AND ROADS OPERATING FUND
The City of Ripon, like many other cities throughout California, is facing a challenge maintaining streets and roads due to funding limitations. There are many City streets that were built years ago that are nearing their useful life. Some of these streets, if maintained properly, will last for many more years. Other streets need to be reconstructed due to the structural failure of the street section.

Revenue from gas taxes is primarily used to fund the City’s street and road maintenance program. Prior to the passing of the Road Repair and Accountability Act of 2017 (Senate Bill 1), the gas tax rates approved in the mid-1990s have not been sufficient to maintain streets and roads. Because of this funding shortfall, Ripon like most California cities, focused the limited revenue on preventing asphalt from failing and requiring expensive reconstruction of the street section. Unfortunately, this approach did not address the worst roads in Ripon. To address these roads, the City Council established a policy in 2015 to transfer 33 percent of any General Fund surplus to a Street and Road Reserve Fund to fund the reconstruction of roads that have failed.

As part of the 2021 strategic planning workshop, the City Council discussed how to further increase the funding to reconstruct the worst roads in Ripon without ignoring the preventative maintenance needed for roads that are currently in good condition, so they do not eventually degrade to a condition that requires expensive reconstruction. Since the City’s annual funding has increased from Senate Bill 1, the City Council directed staff to continue to allocate the nearly $650,000 a year to preventative maintenance capital projects as the City has been doing and allocate the additional revenue from Senate Bill 1 towards road reconstruction capital projects.

Below is a summary of the proposed street and road capital projects over the next three years. 3-Year Street and Road Capital Project Summary
Preventative Maintenance Reconstruction
FY 2022-23 3-Layer Treatment: $650,000
Madsen/Manor/Stuart/Baker/Van/Sixth
Overlay: $850,000
River Rd Overlay
FY 2023-24 3-Layer Treatment: $650,000
Denise/Jennifer/Stanley/Johanna/Kinger
y/Novell/Busman
Reconstruction: $350,000
Cobblestone Court
FY 2024-25 3-Layer Treatment: $650,000
Key/Quiet/Prospect/Washington/Ripona
/Ridge/Sunshine/Hillside
Reconstruction: $2,300,000
Locust Ave b/w Main St and Second St
The River Road overlay project was initially planned to be constructed in FY 2021-22, but was delayed until FY 2022-23 because of dedicating City resources to the Stockton Ave reconstruction project.

ENTERPRISE FUNDS
The City of Ripon has three enterprise funds: water, sewer, and garbage. Enterprise funds are operated by the City in a “business-type” manner and the City charges customers for services provided through these enterprises.

In 2020, the City evaluated the adequacy of the revenues for the five-year period of 2021 through 2025 to meet projected expenditures of the enterprise funds and determined the rate increases that were necessary. Rather than having these approved rate increases take effect each year automatically, the City Council directed staff to prepare a report each year on the financials of each enterprise fund prior to the approved rates being implemented to determine if the full rate increase is necessary.

The table below is a summary of the FY 2022-23 City’s enterprise funds budget:

FY 2022-23 Annual Enterprise Fund Budget Summary
FY 2022-23
Beginning
Balance
FY 2022-23
Revenue
FY 2022-23
Expenses
FY 2022-23
Recommended
Transfers
FY 2022-23
Ending
Balance
Water Operating $925,000 $3,803,278 $2,816,824 $986,454 $925,000 Sewer Operating $760,000 $1,911,475 $1,357,195 $554,280 $760,000 Garbage Operating $210,000 $2,472,894 $2,200,033 $272,861 $210,000 As part of each fund’s rate structure, a certain amount of revenue is to be transferred to the enterprise capital fund for the maintenance of each fund’s infrastructure and capital items.

Capital Outlay
The following table summarizes the proposed capital outlay purchases for FY 2022-23:

FY 2022-23 Annual Enterprise Fund Capital Outlay Budget Summary Item Cost
Sewer Enterprise Capital Fund (Bal: $1.3 million) $179,000 Truck – Standard Service Body (1/2) $24,000
Aerators (2) $70,000
Weed Sprayer $8,000
6” Mobile Trailer Mounted Pump & Hose $65,000
Centralized Irrigation Controller $12,000
Corporation Yard $300,000
Garbage Enterprise Capital Fund (Bal: $1.2 million) $910,000 Garbage Truck (2) $810,000
Green Cans (State Law AB1383 Requirement) $100,000
Water Enterprise Capital Fund (Bal: $5 million) $24,000 Truck – Standard Service Body (1/2) $24,000
Corporation Yard $250,000

LANDSCAPING AND LIGHTING DISTRICTS
The City levies and collects special assessments on parcels in order to fund the maintenance and servicing of landscaping improvements within 10 landscape districts and the maintenance and servicing of street lighting throughout the City. At the time each of these districts were established, an engineer’s report was prepared that estimates the cost to maintain and service each district and distributes those costs to each parcel based on the calculated benefit.

Below is a table summarizing the proposed FY 2022-23 budget for each district.

FY 2022-23 Annual Landscape and Lighting District Budget Summary L&L District
Proj Bal
7/1/22
Rev
2022-23
Exp
2022-23
Transfer
2022-23
Capital
Proj
End Bal
6/30/23
2022-223
Assessment Changes
Dutch Meadows Maint. Dist. $ - $ 4,540 $ (12,161) $ 7,621 $ - $ - n/a Countrywoods Maint. Dist. $ - $ 7,809 $ (15,204) $ 7,395 $ - $ - n/a Farmland Maint. Dist. $ - $ 3,350 $ (8,524) $ 5,174 $ - $ - n/a Jacobs Landing Maint. Dist. $ 21,857 $ 5,701 $ (6,821) $ - - $ $ 20,736 n/a Carolina's Maint. Dist. $ 22,620 $ 12,644 $ (12,608) $ - - $ $ 22,656 In 2017-18, City Council approved a
temporary reduction from $227.72 per parcel
to $144.84. Recommended to reinstate
assessment to $218 per parcel.

Main St. Maint. Dist. $ - $ 10,481 $ (56,726) $ 46,245 $ - $ - n/a Cornerstone Maint. Dist. $ 82,942 $ 14,078 $ (13,729) $ - - $ $ 83,291 0% increase proposed Boesch-Kingery Maint. Dist. $ 22,620 $ 6,061 $ (13,415) $ - - $ $ 15,266 n/a Vineyard Maint. Dist. $ 93,962 $ 64,939 $ (40,003) $ - - $ $ 118,897 0% increase proposed Alexandra Maint. Dist. $ (95) $ 5,053 $ (6,990) $ 1,937 $ - $ (95) 5.8% increase proposed Ripon Lighting Dist. $ (79,866) $ 307,820 $ (250,586) $ - - $ $ (22,632) n/a At the time of establishing 6 of the districts, the indexing of the assessment was not included and over time the cost to maintain the district has exceeded the revenue generated from the assessments. For 4 of these 6 districts, General Fund revenue is transferred to the district to continue to maintain and service these districts. For 2 of these 6 districts, expenses to maintain the district have exceeded the revenue generated from the assessments, but the available fund balance is used to offset the annual deficit.

There are currently 4 landscape districts that included the indexing of the assessments each year when the district was established. As part of the budget process, each of these district’s finances are evaluated to determine if an increase in the assessment is necessary so the revenue generated is sufficient to cover the expenses and a sufficient fund balance is available for future capital replacement (e.g., fences, irrigation controllers, etc). The Carolina’s Maintenance District and Alexandra Maintenance District are the two districts where an increase to the assessment is proposed because expenses exceed the revenue and a sufficient balance for capital replacement has not yet been reached.

The Ripon Lighting District was transferred from San Joaquin County to the City in 2004. The fund balance of the district started nearly $300,000 in the negative after various capital expenses and purchasing certain lights from PG&E. A bond was also approved to switch out City-owned lights from high pressure sodium to induction to save expenses on energy and maintenance. The last bond payment for this debt was made in FY 2021-22. The projected fund balance at the end of the FY 2022-23 is ($22,632).

CAPITAL IMPROVEMENT PROGRAM
The table below summarizes the recommended Capital Improvement Program for FY 2022-23 and the fund(s) where those expenses are to be allocated.

FY 2022-23 Capital Improvement Program
Item Expense Const.

Year
Funding Source
Senior Center Building
Improvements
$180,000 2022-23 CDBG
Vehicle Maintenance Facility $9.18 million 2022-23 Parks Cap Fund: $400,000 Sewer Ent Cap: $200,000
Water Ent Cap: $250,000
Storm Ent Cap: $100,000
Transit: $500,000
COVID-19 Funds: $1.8 M
AB1600 Funds: $4.33 M*
RDA Bond Funds: $1.6 M
*Incl $3.93 M loan from GF Mitigation Fee
Well 14 Non-Potable Water
Interconnect
$550,000 2022-23 Water Enterprise Capital Fund
Tennis Courts $400,000 2022-23 Grant + Covid Relief Funds Signal at East Main / Hwy 99 $720,000 2023-24 CMAQ grant / Transportation PFFP Second Street & Ripona Area
Improvements
$1.3 million 2023-24 SR2S grant
Community Center Parking
Lot
$2.4 million TBD TBD
Signal at River & N. Ripon $1.4 million TBD TBD
SSJID Surface Water
Connection & Pump Station
$8 million TBD TBD
Multi Modal Station $14 million TBD FTA 5307 Federal Funds (portion) Several unfunded projects are shown in the above table. These projects have been identified as City Council priorities and staff is in the process of pursuing funding of these projects.

CONCLUSION
Ripon's tradition of sound fiscal management has served the City well, especially through the global pandemic. Over the next year, staff will be working with the City Council to continue looking ahead to provide a solid financial future, including discussing how to allocate the American Rescue Plan funding and managing the CalPERS unfunded liability. 2022-23 POLICY GOALS AND IMPLEMENTATION PLAN
Focus Areas: Fiscal Responsibility Economic Development Community Service Employee Work Environment
City Utilities/Facilities
Guiding
Principles:

Maintain a structurally
balanced budget for the
general fund, enterprise
funds, and capital funds;
No deficit spending for
recurring expenses;
Develop an efficient and
effective organization by
maximizing the use of
technology;
Develop viable programs that
will reduce liability and
workers compensation
expenses;
Focus on recruiting new
businesses that provide stable
and recurring sales tax revenue
and provide a community
service;
Pursue public/private
partnerships to promote the
Mistlin Sports Park;
Leverage regional partners to
market Ripon;
Encourage development that
preserves the community’s
character and complements
existing development;
Maintain and develop
amenities and infrastructure
that encourages economic
development, including
market-ready commercial land;
Promote incentive program to
attract general fund revenue
producing development;
Promote a safe and clean
community where residents
and visitors feel safe and
enjoy access to community
amenities that support a high
quality of life;
Invest in all neighborhoods
and commercial zones for
our residents and existing
businesses;
Work with local partners to
serve the community;
Provide a website and other
technology that is user
friendly and informative to
the community;
Work with regional partners
to find solutions for
unsheltered individuals in
our community;
Evaluate staffing and
equipment needs in order
to optimize service to the
community and provide a
safe working environment;
Recruit and retain a highperforming community
focused work force;
Invest in technology that
increase the efficiency of
employees;
Provide training and
advancement
opportunities;
Maintain communication
between all levels of the
organization;
Improve the overall condition
of existing streets and roads;
Promote a sustainable water
conservation program;
Maximize current funding by
leveraging with outside
funding sources;
Encourage collaboration with
other governmental
organizations to provide
regional infrastructure
solutions;
Provide safe and well
maintained infrastructure,
including water, sewer,
storm drain, parks, streets,
and facilities;
FY2021-22
Completed
Actions:
 Evaluated enterprise rate
adjustments in
December;
 Transferred 33% of
General Fund surplus to
S&R Reserve Fund;
 Negotiated RV dealer
incentive program;
 Downtown Transportation
plan completed;
 Increased downtown
parking by 20 spots with
striping changes on
Garrison Wy;
 COVID-19 response –
enforcement, distribute
COVID test kits, worked
through pandemic;
 Cal Trans approved LPR
cameras in State ROW;
 Fire District MOU to
assist with Proposition
218;
 Completed Vanden
Bosch receivership
action;
 Agreement to provide
dispatch services for
Lathrop;
 COVID bonus of $100 a
paycheck for two years;
 Signed 3-year MOUs
with bargaining groups;
 Stockton Ave
construction;
 Repair all trenches
located in the City right
of way to a permanent
condition within 6
months of the work;
 Well 19 pump station

EXHIBIT A
2022-23 POLICY GOALS AND IMPLEMENTATION PLAN (cont.)
Focus Areas: Fiscal Responsibility Economic Development Community Service Employee Work Environment
City Utilities/Facilities
FY2022-23
Actions:

Invest in 115 trust to mitigate
future CalPERS liabilities;
Annual enterprise fund
analysis, including the cost to
comply with state regulations;
Advocate for the Prop. 218
stormwater classification be
included as an exemption and
not included as a property tax;
Negotiate hotel development
incentive program;
Jack Tone Master Plan;
Fire District Prop 218
engineering study;
Quarterly code enforcement
patrols;
Update City website;
Leadership training
program;
Update the RMC to include
City Engineer position under
City Administrator.

Evaluate the City’s pavement
management efforts every 3
years;
Repair all trenches located in
the City right of way to a
permanent condition within
6 months of the work;
Update City Council on
funding for the SSJID Surface
Water Connection project;

EXHIBIT B
Page - 1
SUMMARY OF 2022-23 BUDGET
Fund
Beginning
Balance
July 1, 2022
Budgeted
Revenue
Budgeted
Expenses Transfers
Capital
Outlay
Projected
Balance
June 30, 2023

GENERAL FUNDS
General Fund 6,155,000 15,155,373 (14,357,080) (801,579) 0 6,151,713 Sick Leave Contingency Fund 357,000 0 0 0 0 357,000
CalPERS Contingency Fund 1,142,000 0 0 160,000 0 1,302,000 Healthcare Contingency Fund 210,000 0 0 0 0 210,000
Liability SIR Contingency Fund 630,000 0 0 0 0 630,000
Litigation/Natural Disaster Cont. Fund 4,410,000 0 0 0 (3,457,000) 953,000

STREET & ROADS FUNDS
Street & Roads Operating 3,500,000 1,894,142 (889,292) 0 (1,500,000) 3,004,850 Street & Roads Reserve 2,451,594 0 0 0 0 2,451,594
Transit Operating 20,000 67,800 (57,010) 0 (500,000) (469,210)

ENTERPRISE OPERATING FUNDS
Water Operating 925,000 3,803,278 (2,818,058) (985,221) 0 925,000 Sewer Operating 760,000 1,911,475 (1,357,783) (553,692) 0 760,000 Garbage Operating 210,000 2,472,894 (2,200,975) (271,919) 0 210,000

GENERAL CAPITAL FUNDS
Parks & Recreation Capital 850,000 0 0 85,000 (264,022) 670,978 JTG Capital 470,000 50,000 0 0 0 520,000
CNG Station Capital 200,000 0 0 15,105 (110,000) 105,105 Department Capital 1,100,000 0 0 475,000 (312,000) 1,263,000 Mitigation Fees 7,985,000 50,000 0 (3,926,566) 0 4,108,434

ENTERPRISE CAPITAL FUNDS
Water Enterprise Capital 5,000,000 0 (31,276) 736,208 (824,000) 4,880,932 Water Meter Installation Project (831,000) 195,000 0 0 0 (636,000) Sewer Enterprise Capital 1,300,000 0 (18,181) 354,481 (479,000) 1,157,300 Sewer WWTP Reserve 871,000 0 0 0 0 871,000
Garbage Enterprise Capital 872,000 0 (34,341) 172,314 (904,750) 105,223 Storm Drain Enterprise Capital 400,000 0 0 0 0 400,000

PFFP CAPITAL FUNDS
Water 2,750,000 110,000 0 0 0 2,860,000
SSJID Connection Reserve 810,000 15,000 0 0 0 825,000
Garbage (665,000) 10,000 0 0 0 (655,000)
Wastewater 5,300,000 150,000 0 0 0 5,450,000
Storm Drainage 2,250,000 65,000 0 0 0 2,315,000
Transportation 1,100,000 150,000 0 0 0 1,250,000
Regional Transportation Impact Fee 1,300,000 65,000 0 0 0 1,365,000 Parks & Recreation 1,160,000 15,000 0 0 0 1,175,000
Parks & Recreation Loan Repayment 545,000 0 0 0 0 545,000 Police (1,200,000) 30,000 0 0 0 (1,170,000)
City Hall (3,800,000) 50,000 0 0 0 (3,750,000)
Corporation Yard 400,000 15,000 0 5,526,566 (5,526,600) 414,966 Library (605,000) 5,000 0 0 0 (600,000)

RESTRICTED FUNDS
Dutch Meadows Maint. Dist. 0 4,540 (12,166) 7,626 0 -
Countrywoods Maint. Dist. 0 7,809 (15,211) 7,402 0 -
Farmland Maint. Dist. 0 3,350 (8,528) 5,178 0 -
Jacobs Landing Maint. Dist. 21,857 5,701 (6,824) 0 0 20,734 Carolina's Maint. Dist. 22,620 12,644 (12,613) 0 0 22,651 Main St. Maint. Dist. 0 10,481 (56,749) 46,268 0 -
Cornerstone Maint. Dist. 82,942 14,078 (13,735) 0 0 83,285 Boesch-Kingery Maint. Dist. 22,620 6,061 (13,421) 0 0 15,260 Vineyard Maint. Dist. 93,962 64,939 (40,021) 0 0 118,880 Alexandra Maint. Dist. 0 5,053 (6,993) 0 0 (1,940)
Ripon Lighting Dist. (79,866) 307,820 (250,698) 0 0 (22,743) Benefit Assessment Districts 250,000 0 0 0 0 250,000
NPSP Assessment District 807,000 0 0 0 0 807,000
Redevelopment-Successsor Agency 450,000 937,489 (927,300) 0 0 460,189 Redevelopment-City 1,731,384 0 0 (1,600,000) 0 131,384
Redevelopment - Housing 4,870,000 0 0 0 0 4,870,000
Housing Fund 1,720,000 0 0 0 0 1,720,000
CDBG 0 195,886 (15,922) 0 (180,000) (36)
2022-23 BURDEN & OVERHEAD ALLOCATION Page - 2
Overhead % charge rate = 16.23%
Department Salaries Burden Operating
Salary +
Burden +
Operating
Operating
Transfer Overhead Total
Capital
Outlay
GENERAL FUND - OVERHEAD DEPARTMENTS:

Legislative 150,289 141,574 94,050 385,913 0 N/A 385,913 0 Administration 364,546 349,576 1,018,682 1,732,804 701,474 N/A 2,434,278 22,500 Planning 158,701 82,814 49,416 290,932 0 N/A 290,932 0
Engineering 184,495 97,360 42,699 324,554 0 N/A 324,554 0 Subtotal 858,032 671,324 1,204,847 2,734,203 701,474 0 3,435,677 22,500 DEPARTMENTS EXEMPT FROM OVERHEAD CHARGES:

Abandon Vehicle 0 0 1,630 1,630 0 N/C 1,630 0
Senior Center 31,629 7,883 48,150 87,662 0 N/C 87,662 0 Museum 4,410 2,673 2,100 9,183 0 N/C 9,183 0
CDBG 1,166 556 14,200 15,922 0 N/C 15,922 180,000
Subtotal 37,205 11,112 66,080 114,397 0 0 114,397 180,000 GENERAL FUND NON-EXEMPT DEPARTMENTS:

Building 211,942 102,054 37,777 351,773 0 57,102 408,875 0 Police 4,053,293 2,500,471 754,946 7,308,711 0 1,186,398 8,495,109 0 Parks 412,264 243,220 197,677 853,160 85,000 138,491 1,076,651 57,000 Recreation 183,400 79,380 178,512 441,292 0 71,633 512,925 169,022 Comm. Center 29,162 12,883 40,550 82,594 0 13,407 96,002 0 CNG Fueling Station 7,459 4,194 95,800 107,453 15,105 17,442 140,000 0 Almond Blossom 24,351 6,883 3,200 34,433 0 5,589 40,023 0 Stouffer Hall 6,433 1,810 2,450 10,693 0 1,736 12,429 0 Mistlin Park 170,718 91,085 137,050 398,853 0 64,744 463,597 0 Boesch Park 8,629 5,555 1,825 16,009 0 2,599 18,608 0
Lan Park 8,209 5,256 2,985 16,450 0 2,670 19,120 0
Successor Agency 136,508 65,337 8,600 210,445 0 34,161 244,606 0 Library 11,549 3,827 67,700 83,076 0 13,485 96,562 38,000 Subtotal 5,263,917 3,121,954 1,529,072 9,914,943 100,105 1,609,459 11,624,507 264,022 NON-GENERAL FUND NON-EXEMPT DEPARTMENTS:

Water 516,079 296,283 1,612,136 2,424,497 985,221 393,560 3,803,278 824,000 Garbage 624,865 389,029 879,700 1,893,594 271,919 307,381 2,472,894 904,750 Sewer 322,696 179,918 665,545 1,168,160 553,692 189,623 1,911,475 479,000 Streets 149,270 78,762 220,899 448,931 0 72,873 521,804 1,500,000 Landscape Maint. 93,854 52,852 169,460 316,166 0 51,322 367,488 0 State Transit Assistance 500 73 3,544 4,117 0 668 4,785 0 Blossom Express 7,426 3,695 33,810 44,931 0 7,293 52,224 500,000 Redevelopment 0 0 0 0 0 0 927,300 0
Capital Projects 150,764 76,001 25,800 252,566 0 40,998 293,564 5,526,600 Dutch Meadows Maint. Dist. 927 515 9,026 10,467 0 1,699 12,166 0 Countrywoods Maint. Dist. 927 515 11,645 13,087 0 2,124 15,211 0 Farmland Maint. Dist. 927 515 5,895 7,337 0 1,191 8,528 0 Jacobs Landing Maint. Dist. 927 515 4,429 5,871 0 953 6,824 0 Carolina's Maint. Dist. 927 515 9,410 10,852 0 1,762 12,613 0 Main St. Maint. Dist. 26,903 14,686 7,235 48,824 0 7,925 56,749 0 Cornerstone Maint. Dist. 927 515 10,375 11,817 0 1,918 13,735 0 Boesch-Kingery Maint. Dist. 927 515 10,105 11,547 0 1,874 13,421 0 Vineyards Maint. Dist. 927 515 32,990 34,432 0 5,589 40,021 0 Alexandra Maint. Dist. 927 515 4,575 6,017 0 977 6,993 0 Ripon Lighting Dist. 20,430 11,276 183,980 215,686 0 35,012 250,698 0 Subtotal 1,921,129 1,107,209 3,900,559 6,928,897 1,810,831 1,124,744 10,791,772 9,734,350 STAFFING ALLOCATION BY DEPARTMENT Page - 3
2021-22 Positions 2022-23 Recommended Positions
Department
Full-Time
Staff
Part-time
Staff Total
Full-Time
Staff
Part-time
Staff Total
Administration
City Administrator / City Engineer 1 0 1 1 0 1
City Clerk / Finance Director 1 0 1 1 0 1
Secretaries / Bookkeepers 4 0 4 4 0 4
Senior Center Coordinator 0 2 2 0 2 2
Receptionist 0 1 1 0 1 1
Sub-total 6 3 9 6 3 9
Engineering
Senior Civil Engineer 1 0 1 1 0 1
Associate Civil Engineer 0 0 0 0 0 0
Engineering Tech II 2 0 2 2 0 2
Secretary 1 0 1 1 0 1
Sub-total 4 0 4 4 0 4
Community Development
Planning Director 1 0 1 1 0 1
Senior Building Inspector 1 0 1 1 0 1
Public Works / Building Secretary 0.5 0 0.5 0.5 0 0.5
Planning Secretary 1 0 1 1 0 1
Sub-total 3.5 0 3.5 3.5 0 3.5
Recreation
Director 1 0 1 1 0 1
Sub-total 1 0 1 1 0 1
Police Department
Police Chief 1 0 1 1 0 1
Police Lieutenant 1 0 1 1 0 1
Sergeants 4 0 4 4 0 4
Police Officers 18 0 18 19 0 19
Dispatchers 12 0 12 12 0 12
CSO Officers 2 0 2 2 0 2
Communications Supv./Records Clerk 1 0 1 1 0 1
Shelter Helpers 0 2 2 0 2 2
IT Tech 2 1 0 1 1 0 1
IT Tech 1 0 1 0 1 0 1
Receptionist 0 1 1 0 1 1
Sub-total 40 4 43 42 3 45
Public Works
Public Works Director 1 0 1 1 0 1
Regulatory Compliance 0 0 0 1 0 1
Water Conservation Coordinator 0 1 1 1 0 1
Lead Foreman 1 0 1 1 0 1
Foreman 3 0 3 3 0 3
Maintenance Workers 24 6 30 24 6 30
Public Works / Building Secretary 0.5 1 1.5 0.5 1 1.5
Sub-total 29.5 8 37.5 31.5 7 38.5
TOTAL 84 15 98 88 13 101
Page -4

GANN LIMIT CALCULATION
It is recommended that the City of Ripon continue to receive the full proportion of the tax rate as set by Prop 13. With the data provided by the California Department of Finance, The City of Ripon's appropriation limit amounts to $21,570,298. The amount of the City's budget to the appropriations limit amounts to: $8,484,500 Note: The Gann Prop. 4 limit does not include the following items:

1. User fees

2. Voter approved debt or prior debt

3. Federal or court mandated costs

4. Money used from reserves

5. Developer Fees

6. Road and tax 2106 & 2107 money

7. Redevelopment

8. Franchise Fees

9. Building Permits

10. All Federal Money

11. Grants if Restricted

12. Police Training

13. Overhead Allocations both in and out
Per Capita Cost of Living Change = 5.73 percent
Population Change = -0.46 percent
Factor for FY 2022-23: 1.0723
Last Year's Gann Limit (rev): $20,115,917
FY 2022-23 Gann Limit: $21,570,298
LEGISLATIVE DEPARTMENT Page - 5
FUND-100 : DEPARTMENT-6110
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Council Comp. 18,000 18,000 14,400
60000 General Salaries 128,789 124,651 125,240
60100 Over Time Salaries 0 0 0
61200 Holidays Paid Legislative 0 0 0
61250 Additional Compensation 3,500 3,500 3,356
62000 FICA 11,497 11,181 7,902
63600 Additional Retirement 4,378 4,237 4,173
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 10,340 10,315 10,252
64920 Health Insurance 88,654 108,975 108,000
64930 Dental Insurance 5,132 6,995 6,200
64940 Group Vision Insurance 887 1,132 1,048
64950 Group Life Insurance 387 477 452
64960 LTD 271 261 258
64970 Chiro 39 40 40
64980 LTC 91 88 110
65000 Retirement 19,898 19,259 18,975
SUBTOTAL: 291,863 309,111 300,406

OPERATING EXPENSES
70000 General Operating Expenses 550 550 350
100-6160-60000 Fourth of July Fireworks 0 0 0
72000 Office Supplies 1,500 1,500 1,300
73000 Subscriptions & Books 0 0 0
73500 Fees 0 150 0
74000 Memberships 7,500 7,100 7,319
75000 Postage 1,000 2,000 800
76200 Conference Expenses 0 0 44
76201 Conference - Barton 0 0 250
76202 Conference - Uecker 0 0 0
76203 Conference - de Graaf 0 3,000 0
76204 Conference - Restuccia 0 0 45
76205 Conference - Zuber 0 0 0
76250 Youth Commission 0 0 0
76300 Legal Advertising 2,000 2,000 2,100
76350 Local Advertising 1,500 1,500 1,200
77000 Prof. Service Legal 75,000 75,000 120,000
77040 Prof. Service Other 5,000 0 4,035
80000 Office Equipment Maintenance 0 0 0
89100 Municipal Election 0 0 0
SUBTOTAL: 94,050 92,800 137,443
TOTAL: 385,913 401,911 437,849
ALMOND BLOSSOM FESTIVAL Page - 6
FUND-100 : DEPARTMENT-6111
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,207 5,162 6,510
60100 Over Time Salaries 16,000 16,000 13,375
61000 Hourly 1,000 1,000 334
61100 Hourly OT 0 0 0
61250 Additional Compensation 144 103 0
62000 FICA 1,863 1,703 1,531
63600 Additional Retirement 231 170 192
64900 Workers Comp. 1,705 1,602 1,617
64920 Health Insurance 1,818 1,223 1,008
64930 Dental Insurance 87 64 50
64940 Vision Insurance 17 12 10
64950 Life Insurance 10 6 4
64960 LTD 18 14 9
64970 Chiro 3 2 1
64980 LTC 17 11 15
65000 Retirement 1,113 797 942
65500 Retirement - PERS 0 0 0
SUBTOTAL: 31,233 27,870 25,597

OPERATING EXPENSES
68000 Uniforms 100 100 25
70000 Operating Expenses 0 0 0
76350 Advertising Promotional 0 0 0
79000 Utilities 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Equipment & Tools 2,500 2,500 0
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 600 600 0
89150 Refunds 0 0 0
SUBTOTAL: 3,200 3,200 25
SUBTOTAL SALARY & OPERATING: 34,433 31,070 25,622
89400 Overhead Charge 5,589 5,087 2,017
TOTAL : 40,023 36,157 27,640
ADMINISTRATIVE DEPARTMENT Page - 7
FUND-100 : DEPARTMENT-6120
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 313,446 300,313 298,500
60100 Over Time Salaries 1,600 1,600 1,200
61000 Hourly 45,000 63,000 57,000
61200 Holidays Paid 0 0 0
61250 Additional Compensation 4,500 4,500 3,774
62000 FICA 27,888 28,260 24,400
63500 Retirement, 403b Admin Fees 110,000 110,000 111,265 63550 125 Plan Administrative Fees 2,000 2,000 1,800
63600 Additional Retirement 10,654 9,657 9,116
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 25,363 26,386 25,200
64910 Unemployment Ins. 0 0 0
64920 Health Ins. 112,634 86,820 75,770
64930 Dental Ins. 8,251 7,673 5,366
64940 Group Vision Insurance 1,398 1,198 800
64950 Group Life Insurance 392 361 369
64960 LTD 722 697 674
64970 Chiro 219 213 193
64980 LTC 629 591 582
65000 Retirement 48,427 46,398 42,500
67000 Physical Exams 0 0 500
69100 Training 1,000 1,000 880
SUBTOTAL: 714,122 690,668 659,890
ADMINISTRATIVE DEPARTMENT Page - 8
FUND-100 : DEPARTMENT-6120
2022-23 2021-22 2021-22
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
69400 Booking Fees 0 0 0
70000 General Operating Expenses 2,000 2,000 800
71900 Liability Insurance 360,325 277,363 268,753
71910 Property Insurance 260,912 217,650 204,875
71920 General Insurance 6,500 6,310 6,500
71930 Employment Insurance 15,500 15,300 15,417
72000 Office Supplies 12,500 11,500 12,300
73000 Subscriptions & Books 1,000 1,000 1,023
73500 Fees 5,000 5,000 4,500
73600 Hazmat 53,865 47,974 51,281
73700 Fire Dept Fuel (a) 35,000 28,000 35,000
74000 Memberships & Dues 850 850 850
75000 Postage 1,500 1,500 800
76000 Telephone 7,800 6,400 7,686
76100 Auto Allowance 200 200 0
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 300 300 250
76350 Advertising Promotional 500 500 990
77000 Professional Services Legal 30,000 25,000 32,750
77025 Professional Services Audit 37,000 35,000 36,086
77030 Professional Services Computer 3,500 3,500 7,600
77040 Professional Services Other 7,545 7,545 5,900
77900 Property Tax Collection Fee 33,000 30,000 33,000
79000 Utilities 50,000 50,000 47,500
80000 Office Equipment Maintenance 37,000 37,000 37,500 81000 Vehicle Maintenance 2,000 2,000 1,500
81500 Fuel 1,700 1,700 1,400
81501 CNG Fuel 45 45 45
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 240 200 217
82000 Equipment Maintenance 400 400 400
83000 Equipment & Tools 7,000 7,000 500
84000 System Mainenance 0 0 0
85000 Building Maintenance 22,000 22,000 40,000
85200 Janitor Supply 3,000 3,000 2,500
87000 Landscape Maintenance 500 500 500
COVID-19 Expenses 0 0 0
89300 Donation Chamber 20,000 9,100 9,100
SUBTOTAL: 1,018,682 855,837 867,523
SUBTOTAL SALARY & OPERATING: 1,732,804 1,546,505 1,527,413 57050 Oper. Transfer to General Capital Fund 475,000 0 0 Oper. Transfer to Mitigation Fund 0 0 0
57050 Oper. Transfer to Street and Road Fund 0 0 0
57055 Oper. Transfer to Landscaping Districts 66,474 35,206 58,170 57050 Oper. Transfer to CalPERS Reserve 160,000 0 160,000 57050 Oper. Transfer to Healthcare Reserve 0 0 0
57050 Oper. Transfer to Liability SIR Reserve 0 0 0
57050 Oper. Transfer to Litigation Reserve 0 0 0
57050 Oper. Transfer to Sick Leave Cont. Fund 0 0 0
TOTAL: 2,434,278 1,581,711 1,745,583
ADMINISTRATIVE DEPARTMENT Page - 9
FUND-100 : DEPARTMENT-6120
2022-23 2021-22 2021-22

CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2021-22 0 0 0
Roof Replacement - 1665 Highland Ave 0 15,000 14,500
Server Room Upgrades - Router & Switches 15,000
Desktop Computers (7) 7,500
SUBTOTAL b: 22,500 15,000 14,500
Misc. Landscape Rehab Projects 515,000
Corporation Yard 1,800,000
Update City Website 40,000
Leadership Training Program 25,000
COVID-19 RELIEF FUNDED SUBTOTAL c: 2,380,000
Note(s):
b. Funded by the General Capital Fund - Misc Departments. c. Funded by the Natural Disaster Contingency Fund.
a. On Sept 18, 2007, the Ripon City Council approved the Ripon Consolidated Fire Department use of the City fueling station at Doak Blvd and to reimburse the City for actual cost of fuel used.

CNG FUELING STATION Page - 10
FUND-100 : DEPARTMENT-6124
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,019 6,725 5,750
60100 Over Time Salaries 100 100 120
61000 Hourly 200 200 0
61250 Additional Compensation 140 134 0
62000 FICA 571 548 450
63600 Additional Retirement 239 229 170
64900 Workers Comp. 516 508 415
64920 Health Insurance 1,649 1,726 1,050
64930 Dental Insurance 74 83 61
64940 Vision Insurance 15 16 12
64950 Life Insurance 8 6 6
64960 LTD 17 17 14
64970 Chiro 5 5 4
64980 LTC 16 18 12
65000 Retirement 1,084 1,039 830
SUBTOTAL: 11,653 11,356 8,894

OPERATING EXPENSES
68000 Uniforms 50 50 0
70000 General Operating 3,500 3,200 3,500
72000 Office Supplies 0 0 0
73500 Fees 6,000 6,000 5,000
75000 Postage 0 0 0
76000 Telephone 2,000 1,800 1,900
79000 Utilities 78,750 65,000 75,000
81000 Vehicle Maintenance 0 0 0
81500 Fuel 0 0 0
81501 CNG Fuel 0 0 0
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 5,000 2,000 5,000
83000 Equipment & Tools 0 0 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 500 500 66
87000 Landscape Maintenance 0 0 0
SUBTOTAL: 95,800 78,550 90,466
SUBTOTAL SALARY & OPERATING: 107,453 89,906 99,360
89400 Overhead Charge 17,442 14,719 20,300
57060 Oper. Transfer to Contingency Fund 15,105 31,696 10,840 TOTAL : 140,000 136,321 130,500
CNG FUELING STATION Page - 11
FUND-100 : DEPARTMENT-6124
2022-23 2021-22 2021-22

CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2021-22 0 0 0
CNG Dispenser 110,000 0 0
SUBTOTAL: 110,000 0 0
BUILDING DEPARTMENT Page - 12
FUND-100 : DEPARTMENT-6210
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 161,708 155,448 156,000
60100 Over Time Salaries 0 0 0
61000 Hourly 47,000 45,000 47,000
61100 Hourly Over Time 0 0 0
61250 Additional Compensation 3,234 3,109 0
62000 FICA 16,214 15,572 15,700
63600 Additional Retirement 4,797 4,637 4,530
64900 Workers Comp. 14,702 14,494 15,000
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 37,635 37,012 36,300
64930 Dental Insurance 2,090 2,204 2,200
64940 Vision Insurance 361 361 361
64950 Life Insurance 162 162 161
64960 LTD 379 379 378
64970 Chiro 77 79 81
64980 LTC 153 153 180
65000 Retirement 24,984 24,017 23,500
67000 Physical Exams 0 0 1
69100 Training 500 500 350
SUBTOTAL: 313,996 303,126 301,742
BUILDING DEPARTMENT Page - 13
FUND-100 : DEPARTMENT-6210
2022-23 2021-22 2021-22
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 100 100 0
72000 Office Supplies 500 500 200
73000 Subscriptions & Books 1,500 1,500 0
73500 Fees 1,500 1,500 1,000
74000 Memberships & Dues 150 150 195
75000 Postage 500 500 600
76000 Telephone 3,600 2,800 3,590
76100 Auto Allowance 0 0 0
76200 Conference Expenses 500 500 0
76300 Prof. Service Legal Advert. 0 0 0
77000 Prof. Service Legal 0 0 300
77030 Prof. Service Computer 800 800 2,500
77040 Prof. Service Other 0 0 0
77050 Prof. Service Plan Check 20,000 20,000 31,000
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 2,000 2,000 1,500
81000 Vehicle Maintenance 300 100 250
81500 Fuel 82 82 0
81501 CNG Fuel 600 500 560
81900 Vehicle Insurance (2) 20 20 8
82000 Equipment Maintenance 25 25 0
83000 Equipment & Tools 50 50 50
85000 Building Maintenance 50 50 0
85200 Janitor Supply 0 0 0
88800 SMIP 5,500 5,500 3,000
SUBTOTAL: 37,777 36,677 44,753
SUBTOTAL SALARY & OPERATING: 351,773 339,803 346,495
89400 Overhead Charge 57,102 55,632 71,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 57,102 55,632 71,000
TOTAL: 408,875 395,435 417,495
CAPITAL OUTLAY (a)
90000 2021-22 0 0 0
TOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.

PLANNING DEPARTMENT Page - 14
FUND-100 : DEPARTMENT-6220
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 156,201 154,131 155,000
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 2,500 2,500 2,092
62000 FICA 12,141 11,982 10,730
63600 Additional Retirement 5,309 5,239 5,230
64900 Workers Comp. 11,179 11,326 11,400
64920 Health Insurance 27,083 26,878 26,700
64930 Dental Insurance 1,476 1,589 1,562
64940 Vision Insurance 264 271 265
64950 Life Insurance 165 151 165
64960 LTD 353 360 355
64970 Chiro 37 40 39
64980 LTC 173 179 205
65000 Retirement 24,133 23,813 23,800
67000 Physical Exams 0 0 0
69100 Training 500 500 0
SUBTOTAL: 241,515 238,958 237,543
PLANNING DEPARTMENT Page - 15
FUND-100 : DEPARTMENT-6220
2022-23 2021-22 2021-22
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 50 50 0
72000 Office Supplies 50 50 50
73000 Subscriptions & Books 50 50 0
73500 Fees 3,100 2,800 3,070
74000 Memberships & Dues 0 0 95
75000 Postage 2,000 2,000 1,600
76000 Telephone 4,600 3,200 4,520
76100 Auto Allowance 120 120 0
76200 Conference Expenses 650 0 625
76300 Advertising/Legal 2,500 2,000 2,500
77000 Prof. Services Legal 25,000 40,000 19,200
77020 Prof. Services Planning 0 0 0
77023 LAFCO Operation Fees 6,000 6,000 6,000
77030 Prof. Services Computer 2,000 2,000 7,700
77040 Prof. Services Other 1,000 1,000 475
78000 Economic Development Activity 0 0 0
79000 Utilities 26 26 0
80000 Office Equipment Maintenance 1,300 1,300 1,271
81000 Vehicle Maintenance 100 100 40
81500 Fuel 600 396 560
81501 CNG Fuel 20 20 0
81900 Vehicle Insurance (1) 50 50 10
82000 Equipment Maintenance 50 50 0
83000 Equipment & Tools 50 50 0
85000 Building Maintenance 50 50 0
85200 Janitor Supply 50 50 0
SUBTOTAL: 49,416 61,362 47,715
SUBTOTAL SALARY & OPERATING: 290,932 300,320 285,259
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 290,932 300,320 285,259

SPECIAL PROJECTS
90000 2021-22 0 0 0
SUBTOTAL: 0 0 0
West Side Master Plan 300,000
Sign Master Plan & Electronic Sign 300,000
COVID-19 RELIEF FUNDED SUBTOTAL c: 600,000
a. Funded by the Natural Disaster Contingency Fund.

ENGINEERING DEPARTMENT Page - 16
FUND-100 : DEPARTMENT-6230
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 180,695 146,893 183,800
60100 Over Time Salaries 0 0 180
61000 Hourly 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 3,800 3,800 1,176
62000 FICA 14,114 11,528 13,280
63600 Additional Retirement 3,110 4,052 4,210
64900 Workers Comp. 12,996 10,896 12,700
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 35,534 32,665 37,900
64930 Dental Insurance 2,242 2,184 2,400
64940 Vision Insurance 433 409 450
64950 Life Insurance 181 166 186
64960 LTD 497 374 425
64970 Chiro 76 60 78
64980 LTC 260 228 268
65000 Retirement 27,917 22,695 22,500
67000 Physical Exams 0 0 0
69100 Training 0 0 0
SUBTOTAL: 281,855 235,951 279,554
ENGINEERING DEPARTMENT Page - 17
FUND-100 : DEPARTMENT-6230
2022-23 2021-22 2021-22
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 3,500 3,500 2,000
72000 Office Supplies 2,000 2,000 500
73000 Subscriptions & Books 100 100 200
73500 Fees 250 150 225
74000 Memberships & Dues 0 0 0
75000 Postage 2,500 2,500 609
76000 Telephone 5,500 4,500 5,500
76100 Auto Allowance 0 0 0
76200 Conference Expenses 500 500 0
76300 Advertising, Legal 3,500 3,500 1,400
76350 Advertising, Promo 0 0 0
77000 Prof. Services Legal 10,000 15,000 9,000
77010 Prof. Services Engineering 0 0 0
77030 Prof. Services Computer 1,700 1,700 7,700
77040 Prof. Services Other 5,000 10,000 3,500
79000 Utilities 63 63 0
80000 Office Equipment Maint. 2,500 2,500 1,500
81000 Vehicle Maintenance 1,000 1,000 800
81500 Fuel 840 840 800
81501 CNG Fuel 71 71 0
81900 Vehicle Insurance (2) 50 50 17
82000 Equipment Maintenance 100 100 0
83000 Equipment & Tools 3,000 3,000 8,500
84000 System Maintenance 0 0 0
85000 Building Maintenance 500 500 0
85200 Janitorial Supplies 25 25 0
SUBTOTAL: 42,699 51,599 42,251
SUBTOTAL SALARY & OPERATING: 324,554 287,550 321,804
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 324,554 287,550 321,804

SPECIAL PROJECTS
90000 2021-22 0 0 0
SUBTOTAL: 0 0 0
POLICE DEPARTMENT Page - 18
FUND-100 : DEPARTMENT-6310
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 3,696,901 3,039,123 3,024,525
60100 Over Time Salaries 200,000 275,000 250,000
61000 Hourly 23,400 70,000 65,000
61100 Hourly O.T. 200 200 120
61200 Holidays Paid 31,000 31,000 30,365
61250 Additional Compensation 70,000 60,000 67,758
62000 FICA 307,645 265,862 255,500
63600 Additional Retirement 17,036 13,544 10,800
64900 Workers Comp. 283,286 251,296 246,142
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 784,040 679,754 560,000
64930 Dental Insurance 42,860 39,887 35,000
64940 Vision Insurance 7,844 6,804 6,183
64950 Life Insurance 3,742 3,097 2,902
64960 LTD 8,847 7,293 6,893
64970 Chiro 1,548 1,477 1,543
64980 LTC 3,838 3,199 3,207
65000 Retirement (General) 192,284 128,052 90,000
65500 Retirement PERS 835,984 793,541 745,000
67000 Physical Exams 4,000 4,000 3,500
SUBTOTAL: 6,514,453 5,673,130 5,404,437
POLICE DEPARTMENT Page - 19
FUND-100 : DEPARTMENT-6310
2022-23 2021-22 2021-22
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 43,000 43,000 40,000
69100 Training 45,000 45,000 60,000
69300 Community Service NNO 5,000 5,000 2,050
69325 Community Service Voucher Program 0 0 500
69350 Community Service JPA 750 750 200
69410 DUI Alcohol Test 2,100 1,700 2,050
69450 Parking Citation Expense 13,000 13,000 10,000
70000 Operating Expenses 20,000 20,000 17,642
72000 Office Supplies 10,000 10,000 10,000
73000 Subscriptions & Books 5,500 5,500 5,500
73500 Fees 3,500 3,500 2,000
74000 Memberships & Dues 2,000 2,000 1,500
75000 Postage 6,000 6,000 4,200
76000 Telephone 78,000 75,000 77,800
76100 Auto Allowance 500 500 0
76200 Conference Expenses 1,500 1,500 40
76300 Advertising, Legal 750 750 0
76350 Advertising, Promo 500 500 0
77000 Prof. Services Legal 30,000 30,000 31,000
77030 Professional Services Computer 9,000 9,000 5,365
77035 Data Processing - County 14,000 10,500 14,000
77040 Professional Services Other 20,000 20,000 25,000
79000 Utilities 60,000 60,000 55,500
80000 Office Equipment Maintenance 80,000 80,000 78,000 81000 Vehicle Maintenance 60,000 50,000 60,000
81500 Fuel 72,000 65,000 72,000
81501 CNG Fuel 2,500 2,500 1,500
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (11) 12,300 10,500 11,647
82000 Equipment & Radio Maintenance 5,000 5,000 3,000
83000 Equipment & Tools 60,000 60,000 70,000
84000 System Maintenance 3,000 3,000 0
85000 Building Maintenance 17,000 17,000 22,059
85200 Janitorial Supplies 3,200 3,200 3,200
87000 Pistol Range Landscape Maintenance 250 250 0
88250 K-9 8,000 8,000 15,000
88300 SWAT Expenses 2,000 2,000 5,500
88400 Range Expenses 3,500 3,500 2,500
89160 Special Projects 0 0 0
SUBTOTAL: 698,850 673,150 708,753
SUBTOTAL SALARY & OPERATING: 7,213,303 6,346,280 6,113,190 89400 Overhead Charge 1,170,911 1,039,001 1,009,199
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 1,170,911 1,039,001 1,009,199
TOTAL: 8,384,214 7,385,281 7,122,389
VIPS Page - 20
FUND-102 : DEPARTMENT-6322
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 0
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 0 0 0
62000 FICA 0 0 0
63600 Additional Retirement 0 0 0
64900 Workers Comp. 0 0 0
64920 Health Insurance 0 0 0
64930 Dental Insurance 0 0 0
64940 Vision Insurance 0 0 0
64950 Life Insurance 0 0 0
64960 LTD 0 0 0
64970 Chiro 0 0 0
64980 LTC 0 0 0
65000 Retirement (General) 0 0 0
65500 Retirement PERS 0 0 0
SUBTOTAL: 0 0 0

OPERATING EXPENSES
67000 Physical Exams 50 50 5
68000 Uniforms 1,000 1,000 510
69100 Training 1,000 1,000 0
69300 Community Services 0 0 0
70000 General Operating Expenses 250 250 44
72000 Office Supplies 0 0 0
73500 Fees 0 0 0
76000 Telephone 150 150 0
76200 Conference Expenses 0 0 0
79000 Utilities 60 60 0
80000 Office Equip Maintenance 50 50 0
81000 Vehicle Maintenance 500 500 106
81500 Fuel 1,300 1,300 1,142
81501 CNG Fuel 21 21 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 157 157 199
82000 Equipment Maintenance 150 150 50
83000 Tools and Equipment 150 150 280
84000 System Maintenance 0 0 3
85000 Building Maintenance 0 0 5
85200 Janitor Supplies 0 0 0
SUBTOTAL: 4,838 4,838 2,345
SUBTOTAL SALARY & OPERATING: 4,838 4,838 2,345
89400 Overhead Charge 785 792 533
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 785 792 533
TOTAL: 5,624 5,630 2,878
ANIMAL CONTROL Page - 21
FUND-108 : DEPARTMENT-7128
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 5,679 6,103 62,678
60100 Over Time Salaries 1,000 1,000 1
61000 Hourly 25,000 25,000 20,978
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 114 122 0
62000 FICA 2,432 2,465 6,400
63600 Additional Retirement 193 207 148
64900 Workers Comp. 2,240 2,330 5,942
64920 Health Insurance 1,638 1,834 9,258
64930 Dental Insurance 74 89 490
64940 Vision Insurance 15 17 105
64950 Life Insurance 9 7 77
64960 LTD 15 17 166
64970 Chiro 4 4 30
64980 LTC 22 24 121
65000 Retirement (General) 877 943 8,852
65500 Retirement PERS 0 0 0
SUBTOTAL: 39,311 40,163 115,246

OPERATING EXPENSES
67000 Physical Exams 0 0 15
68000 Uniforms 1,000 1,000 633
69100 Training 500 500 0
70000 General Operating Expenses 2,500 2,500 2,300
72000 Office Supplies 100 100 15
73000 Subscription & Books 100 100 0
73500 Fees 500 500 410
74000 Membership 140 140 100
76000 Telephone 900 900 765
76200 Conference Expenses 0 0 0
76350 Advertise 0 0 0
79000 Utilities 13,125 8,000 12,488
80000 Office Equip Maintenance 0 0 0
81000 Vehicle Maintenance 500 500 76
81500 Fuel 1,600 1,600 1,416
81501 CNG Fuel 43 43 5
81900 Vehicle Insurance 250 250 233
82000 Equipment Maintenance 1,500 1,500 200
83000 Tools & Equipment 3,500 3,500 2,200
85000 Building Maintenance 7,000 4,000 6,948
85200 Janitorial Supplies 1,500 1,500 1,239
87000 Landscape Maintenance 0 0 0
88100 Animal Shelter Supplies 0 0 0
88200 Spay & Neuter 12,000 12,000 7,735
88250 Rabies/Misc. 3,000 1,600 3,000
SUBTOTAL: 49,758 40,233 39,778
SUBTOTAL SALARY & OPERATING: 89,069 80,396 155,024
89400 Overhead Charge 14,458 13,162 27,613
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 14,458 13,162 27,613
TOTAL: 103,527 93,558 182,637
CADET Page - 22
FUND-104 : DEPARTMENT-6324
2022-23 2021-22 2021-22
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 1,500 1,500 209
70000 General Operating Expenses 0 0 15,005
83000 Tools & Equipt 0 0 0
SUBTOTAL: 1,500 1,500 15,214
89400 Overhead Charge 243 246 50
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 243 246 50
TOTAL: 1,743 1,746 15,264

POLICE DEPARTMENT TOTALS
Salaries & Burden 6,553,764 5,713,293 5,519,682
Operating 754,946 719,721 766,090
89400 Overhead Charge 1,186,398 1,053,201 1,037,395
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL : 8,495,109 7,486,215 7,323,167
ACCT: CAPITAL OUTLAY (a)
90000 2021-22 0 0 0
Animal Shelter - cabinets/sinks/doors 75,000 75,000 0
Police Vehicle Replacement - 2 ea 0 125,000 125,000
Desktop Computers - 5 ea 7,500
Portable Radios - 15 ea 45,000
Vehicle Radios - 10 ea 30,000
Investigator Vehicle 59,400
Patrol Vehicle 72,600
TOTAL a
: 289,500 200,000 125,000
Shooting Range Improvements 85,000
Virtual Reality Training Program 40,000
Electronic Citation Program 90,000
COVID-19 RELIEF FUNDED SUBTOTAL b: 215,000 0 0
a. Funded by the General Capital Fund - Misc Departments. b. Funded by the Natural Disaster Contingency Fund.

ABANDONED VEHICLE ABATEMENT Page - 23
FUND-105 : DEPARTMENT-6325
2022-23 2021-22 2021-22
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 General Operating Expenses 0 0 0
75000 Postage 0 0 0
76000 Telephone 1,630 1,630 0
80000 Office Equipment Maint. 0 0 0
83000 Tools & Equipment 0 0 0
SUBTOTAL: 1,630 1,630 0
89400 Overhead Charge 0 0 0
TOTAL: 1,630 1,630 0
PARKS Page - 24
FUND-100 : DEPARTMENT-8100
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 369,564 393,653 387,000
60100 Over Time Salaries 200 200 100
61000 Hourly 40,000 48,000 35,000
61100 Hourly Overtime 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 2,500 2,500 1,281
62000 FICA 31,538 33,993 31,800
63600 Additional Retirement 8,694 9,943 8,700
64900 Workers Comp. 28,865 31,950 30,000
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 107,560 120,684 110,000
64930 Dental Insurance 5,598 6,816 6,639
64940 Vision Insurance 1,030 1,190 1,084
64950 Life Insurance 529 507 518
64960 LTD 979 1,065 1,033
64970 Chiro 187 195 212
64980 LTC 841 982 1,103
65000 Retirement 57,098 60,819 47,000
67000 Physical Exams 300 300 175
SUBTOTAL: 655,483 712,798 661,645

OPERATING EXPENSES
68000 Uniforms 2,600 2,600 1,900
69100 Public Works Training 1,800 1,800 800
70000 Operating Expenses 2,500 2,500 2,200
72000 Office Supplies 100 100 0
73000 Subscription and Books 0 0 0
73500 Fees 800 800 500
74000 Membership/Dues 120 120 0
75000 Postage 0 0 0
76000 Telephone 4,600 4,600 3,950
76200 Conference Expenses 50 50 0
76300 Advertise Legal 700 700 0
77000 Prof Service Legal 0 0 0
77030 Prof Service Computer 0 0 0
79000 Utilities 55,000 55,000 45,000
80000 Off Equipment Maintenance 1,700 1,700 103
81000 Vehicle Maintenance 10,000 7,000 16,000
81500 Fuel 25,000 17,000 25,000
81501 CNG Fuel 2,000 2,000 1,300
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 1,507 1,507 781
82000 Equipment Maintenance 17,000 17,000 27,700
83000 Equipment & Tools 6,000 6,000 3,400
84000 System Maintenance 100 100 0
85000 Building Maintenance 20,000 20,000 20,000
85200 Janitorial Supplies 6,000 6,000 4,200
87000 Landscape Maintenance 40,000 40,000 60,000
87100 Graffiti 100 100 500
SUBTOTAL: 197,677 186,677 213,334
SUBTOTAL SALARY & OPERATING: 853,160 899,475 874,979
89400 Overhead Charge 138,491 147,260 170,700
89450 Oper. Transfer to Capital Fund 85,000 0 0
SUBTOTAL : 223,491 147,260 170,700
TOTAL: 1,076,651 1,046,735 1,045,679
PARKS Page - 25
FUND-100 : DEPARTMENT-8100
2022-23 2021-22 2021-22
ACCT: CAPITAL OUTLAY (a) BUDGETED BUDGETED ACTUAL
90000 2021-22 0 0 0
Truck - Standard Service Body 0 45,000 45,694
Truck - Pickup Bed 0 30,000 44,032
6' Toro Lawn Mower 0 30,000 32,224
Swimming Pool - Locker Room Doors 0 35,000 31,500
Gator Vehicle w/ Spraying Attachments 42,000
Stand-on Spreader/Sprayer 15,000
SUBTOTAL: 57,000 140,000 153,450
a. Funded by the General Capital Fund - Parks & Recreation.

STOUFFER HALL Page - 26
FUND-100 : DEPARTMENT-8126
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,895 1,785 1,045
60100 Over Time Salaries 0 0 0
61000 Hourly 4,500 4,500 4,000
61250 Additional Compensation 38 36 0
62000 FICA 492 484 350
63600 Additional Retirement 64 61 45
64900 Workers Comp. 451 454 320
64920 Health Insurance 471 457 150
64930 Dental Insurance 21 22 8
64940 Vision Insurance 4 4 2
64950 Life Insurance 2 2 1
64960 LTD 5 5 2
64970 Chiro 1 1 1
64980 LTC 5 5 2
65000 Retirement 293 276 85
67000 Physical Exams 0 0 0
SUBTOTAL: 8,243 8,091 6,011

OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 Operating Expenses 0 0 0
79000 Utilities 0 0 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 0 0 0
81501 CNG Fuel 0 0 0
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Equipment & Tools 50 50 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 1,000 1,000 250
85200 Janitorial Supplies 600 600 500
87000 Landscape Maintenance 0 0 0
89150 Refunds 800 800 650
SUBTOTAL: 2,450 2,450 1,400
SUBTOTAL SALARY & OPERATING: 10,693 10,541 7,411
89400 Overhead Charge 1,736 1,726 1,225
TOTAL : 12,429 12,267 8,636
MISTLIN SPORTS PARK Page - 27
FUND-100 : DEPARTMENT-8135
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 153,518 142,582 156,833
60100 Over Time Salaries 200 200 108
61000 Hourly 15,000 4,000 24,500
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 2,000 2,000 150
62000 FICA 13,060 11,382 13,770
63600 Additional Retirement 4,924 4,462 4,450
64900 Workers Comp. 11,885 10,614 10,809
64920 Health Insurance 34,189 33,563 35,577
64930 Dental Insurance 1,931 1,945 2,186
64940 Vision Insurance 339 337 335
64950 Life Insurance 178 172 173
64960 LTD 403 390 394
64970 Chiro 75 80 78
64980 LTC 383 384 462
65000 Retirement 23,719 22,029 22,356
67000 Physical Exams 0 0 10
.

SUBTOTAL: 261,803 234,139 272,191

OPERATING EXPENSES
68000 Uniforms 950 950 785
69100 Public Works Training 0 0 0
70000 Operating Expenses 1,000 1,000 532
72000 Office Supplies 0 0 0
73500 Fees 1,000 1,000 400
75000 Postage 0 0 0
76000 Telephone 1,500 1,500 765
79000 Utilities 85,000 85,000 80,810
80000 Office Equipment Maintenance 0 0 21
81000 Vehicle Maintenance 1,500 1,500 411
81500 Fuel 7,000 7,000 6,570
81501 CNG Fuel 350 350 100
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 250 200 237
82000 Equipment Maintenance 3,500 3,500 2,350
83000 Equipment & Tools 2,500 1,300 2,458
84000 System Maintenance 0 0 0
85000 Building Maintenance 10,000 12,000 5,338
85200 Janitorial Supplies 2,500 2,500 2,000
87000 Landscape Maintenance 20,000 20,000 26,290
87100 Graffiti 0 0 0
89030 Street Signs 0 0 0
SUBTOTAL: 137,050 137,800 129,067
SUBTOTAL SALARY & OPERATING: 398,853 371,939 401,258
89400 Overhead Charge 64,744 60,893 74,158
TOTAL: 463,597 432,832 475,416
LAN PARK Page - 28
FUND-100 : DEPARTMENT-8137
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,950 6,225 5,567
60100 Over Time Salaries 0 0 0
61000 Hourly 100 100 3
61250 Additional Compensation 159 125 0
62000 FICA 628 493 403
63600 Additional Retirement 18 171 121
64900 Workers Comp. 567 457 328
64920 Health Insurance 2,575 2,290 1,923
64930 Dental Insurance 158 152 161
64940 Vision Insurance 25 24 25
64950 Life Insurance 14 9 10
64960 LTD 23 15 15
64970 Chiro 7 1 2
64980 LTC 13 11 17
65000 Retirement 1,228 962 660
67000 Physical Exams 0 0 0
SUBTOTAL: 13,465 11,037 9,236

OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating Expenses 25 25 3
72000 Office Supplies 20 20 0
73500 Fees 20 20 2
76000 Telephone 50 100 7
79000 Utilities 50 100 13
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 150 150 13
81500 Fuel 300 950 230
81501 CNG Fuel 60 60 1
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 30 30 0
82000 Equipment Maintenance 150 150 5
83000 Equipment & Tools 90 90 16
84000 System Maintenance 0 0 0
85000 Building Maintenance 20 20 3
85200 Janitor Supply 20 20 2
87000 Landscape Maintenance 2,000 900 1,650
SUBTOTAL: 2,985 2,635 1,944
SUBTOTAL SALARY & OPERATING: 16,450 13,672 11,180
89400 Overhead Charge 2,670 2,238 1,789
TOTAL : 19,120 15,910 12,969
BOESCH KINGERY PARK Page - 29
FUND-100 : DEPARTMENT-8138
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 8,362 8,113 6,000
60100 Over Time Salaries 0 0 0
61000 Hourly 100 100 2
61250 Additional Compensation 167 162 0
62000 FICA 660 641 426
63600 Additional Retirement 18 235 132
64900 Workers Comp. 596 594 354
64920 Health Insurance 2,736 3,001 2,014
64930 Dental Insurance 167 201 172
64940 Vision Insurance 27 32 27
64950 Life Insurance 14 12 10
64960 LTD 24 19 16
64970 Chiro 8 1 1
64980 LTC 14 15 18
65000 Retirement 1,292 1,253 697
67000 Physical Exams 0 0 0
SUBTOTAL: 14,184 14,380 9,868

OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating 30 30 1
72000 Office Supplies 20 20 0
73500 Fees 25 25 1
75000 Postage 0 0 0
76000 Telephone 50 105 4
79000 Utilities 50 120 1
80000 Office Equip Maintenance 20 20 0
81000 Vehicle Maintenance 50 100 1
81500 Fuel 200 800 150
81501 CNG Fuel 60 60 1
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 30 30 0
82000 Equipment Maintenance 150 150 2
83000 Equipment & Tools 100 100 2
84000 System Maintenance 0 0 0
85000 Building Maintenance 20 20 31
85200 Janitor Supply 20 20 1
87000 Landscape Maintenance 1,000 1,000 900
SUBTOTAL: 1,825 2,600 1,095
SUBTOTAL SALARY & OPERATING: 16,009 16,980 10,963
89400 Overhead Charge 2,599 2,780 1,747
TOTAL : 18,608 19,760 12,709
SENIOR CITIZEN CENTER Page - 30
FUND-100 : DEPARTMENT-8300
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 6,499 5,310 6,150
61000 Hourly 25,000 30,000 25,053
61250 Additional Compensation 130 106 0
62000 FICA 2,420 2,709 2,380
63600 Additional Retirement 221 180 186
64900 Workers Comp. 2,219 2,553 2,200
64910 Unemployment 0 0 0
64920 Health Insurance 1,862 1,607 1,673
64930 Dental Insurance 85 78 75
64940 Vision Insurance 17 15 14
64950 Life Insurance 11 6 8
64960 LTD 17 15 13
64970 Chiro 4 4 4
64980 LTC 24 22 23
65000 Retirement 1,004 820 853
SUBTOTAL: 39,512 43,427 38,632

OPERATING EXPENSES
70000 Operating Expenses 750 750 0
72000 Office Supplies 1,500 1,200 1,500
73000 Subscription & Books 200 200 180
74000 Membership & Dues 300 300 0
76000 Telephone 2,200 2,000 2,058
76100 Auto Allowance 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 22,500 22,000 21,510
80000 Office Equipment Maintenance 3,500 3,500 2,000
82000 Equip Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 15,000 15,000 12,550
85200 Janitorial Supplies 1,700 1,700 500
87000 Landscape Maint. 450 450 800
SUBTOTAL: 48,150 47,150 41,098
SUBTOTAL SALARY & OPERATING: 87,662 90,577 79,730
89400 Overhead Charge 0 0 0
TOTAL: 87,662 90,577 79,730
CAPITAL OUTLAY (a)
90000 2021-22 0 0 0
SUBTOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.

MUSEUM Page - 31
FUND-100 : DEPARTMENT-8400
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 3,834 2,369 960
60100 Salaries Overtime 0 0 0
61000 Hourly 500 0 300
61250 Additional Compensation 77 47 0
62000 FICA 337 185 93
63600 Additional Retirement 106 58 30
64900 Workers Comp. 305 171 120
64920 Health Insurance 1,228 745 336
64930 Dental Insurance 61 42 18
64940 Vision Insurance 12 7 5
64950 Life Insurance 7 3 1
64960 LTD 10 7 3
64970 Chiro 2 1 1
64980 LTC 13 7 4
65000 Retirement 592 366 137
SUBTOTAL: 7,083 4,008 2,008

OPERATING EXPENSES
70000 Operating Expenses 0 0 0
76000 Telephone 0 0 0
79000 Utilities 500 500 0
82000 Equipment Maintenance 0 0 0
85000 Building Maintenance 1,500 600 1,380
85200 Janitorial Supplies 50 50 0
87000 Landscape Maintenance 50 50 0
SUBTOTAL: 2,100 1,200 1,380
89400 Overhead Charge 0 0 0
TOTAL: 9,183 5,208 3,387
LIBRARY DEPARTMENT Page - 32
FUND-100 : DEPARTMENT-8500
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 4,460 2,257 1,613
60100 Salaries - Overtime 0 0 0
61000 Hourly 7,000 5,100 6,533
61250 Additional Compensation 89 45 0
62000 FICA 883 566 622
63600 Additional Retirement 127 54 50
64900 Workers Comp. 807 532 556
64920 Health Insurance 1,216 737 460
64930 Dental Insurance 61 42 35
64940 Vision Insurance 12 7 6
64950 Life Insurance 7 3 3
64960 LTD 12 6 6
64970 Chiro 1 0 1
64980 LTC 12 6 11
65000 Retirement 689 349 230
SUBTOTAL: 15,376 9,705 10,126

OPERATING EXPENSES
70000 General Operating Expenses 22,200 22,200 22,200
70000 Matching Book & Materials (see note a) 0 0 0
70000 Extra Days & Hours 0 0 0
73000 Subscriptions & Books 0 0 0
76000 Telephone 2,000 2,000 1,900
79000 Utilities 34,500 30,000 32,657
80000 Office Equipment Maintenance 850 850 856
82000 Equipment Maintenance 100 100 0
83000 Tools & Equipment 50 50 0
85000 Building Maintenance 4,500 4,500 10,800
85200 Janitorial Supplies 2,000 2,000 1,000
87000 Landscape Maintenance 1,500 1,500 0
SUBTOTAL: 67,700 63,200 69,413
SUBTOTAL SALARY & OPERATING: 83,076 72,905 79,539
89400 Overhead Charge 13,485 11,936 11,630
TOTAL: 96,562 84,841 91,169
CAPITAL OUTLAY (b)
90000 2021-22 0 0 0
Library Parking Lot Resurface 38,000 38,000
SUBTOTAL: 38,000 38,000 0
b. Funded by the Parks & Recreation Capital Fund.
a. The Stockton-San Joaquin County Public Library has notified the City that because of increased funding from San Joaquin County, a point has been reached where their materials budget is such that they no longer require a contibution from the cities.

COMMUNITY CENTER Page - 33
FUND-150 : DEPARTMENT-6150
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 17,609 23,289 9,456
60100 Over Time Salaries 200 200 0
61000 Hourly 11,000 11,000 4,797
61250 Additional Compensation 352 466 0
62000 FICA 2,231 2,674 1,066
63600 Additional Retirement 599 792 204
64900 Workers Comp. 2,029 2,494 1,071
64920 Health Insurance 4,891 6,875 3,428
64930 Dental Insurance 222 333 253
64940 Vision Insurance 45 64 40
64950 Life Insurance 28 26 16
64960 LTD 45 64 28
64970 Chiro 11 16 8
64980 LTC 61 90 26
65000 Retirement 2,721 3,598 929
SUBTOTAL: 42,044 51,981 21,321

OPERATING EXPENSES
68000 Uniforms 250 250 61
70000 General Operating Expenses 0 0 0
71930 Community Center Insurance 9,100 9,100 0
76000 Telephone 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 18,000 18,000 11,938
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 600 100 571
83000 Equipment & Tools 100 100 0
85000 Building Maintenance 6,500 6,500 4,334
85200 Janitorial Supplies 3,000 3,000 132
87000 Landscape Maintenance 0 0 0
89150 Refunds 3,000 3,000 6,000
SUBTOTAL: 40,550 40,050 23,035
SUBTOTAL SALARY & OPERATING: 82,594 92,031 44,357
89400 Overhead Charge 13,407 15,067 6,479
TOTAL : 96,002 107,098 50,835
RECREATION Page - 34
FUND-300 : DEPARTMENT-8200
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 134,706 129,580 135,650
60100 Salary Overtime 0 0 0
61000 Hourly 46,000 46,000 43,600
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 2,694 2,592 0
62000 FICA 13,755 13,363 13,400
63600 Additional Retirement 4,579 4,404 4,290
64900 Workers Comp. 12,729 12,696 12,609
64910 Unemployment Insurance 0 0 35
64920 Health Insurance 25,034 23,604 24,357
64930 Dental Insurance 1,562 1,617 1,664
64940 Vision Insurance 258 253 260
64950 Life Insurance 174 171 170
64960 LTD 358 354 350
64970 Chiro 3 2 2
64980 LTC 117 113 115
65000 Retirement 20,812 20,020 19,552
SUBTOTAL: 262,780 254,769 256,054

OPERATING EXPENSES
67000 Physical Exams 0 0 0
70000 Operating Expenses 66,000 66,000 51,809
72000 Office Supplies 0 0 0
73500 Fees 5,300 4,500 5,229
74000 Membership / Dues 500 500 0
76000 Telephone 2,300 1,800 2,228
76200 Conference Expenses 800 800 0
76300 Advertising 0 0 0
77000 Professional Services Legal 0 0 0
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 0 0 0
79000 Utilities 11,000 4,964 10,358
80000 Office Equip Maintenance 350 350 335
81000 Vehicle Maintenance 150 150 106
81500 Fuel 1,100 760 1,100
81501 CNG Fuel 65 65 0
81900 Vehicle Insurance (1) 285 225 258
82000 Equipment Maintenance 500 500 200
83000 Tools & Equipment 500 500 300
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 0 0 0
87500 Swimming Pool 87,462 20,000 64,217
87600 Movie Night 1,300 1,300 0
89150 Refunds 900 900 0
SUBTOTAL: 178,512 103,315 136,139
SUBTOTAL SALARY & OPERATING: 441,292 358,084 392,193
89400 Overhead Charge 71,633 58,625 69,570
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 71,633 58,625 69,570
TOTAL: 512,925 416,708 461,763

CAPITAL OUTLAY
90000 2021-22 0 0 0
Aquatic Center Bathroom Modernization 59,022
Community Center Small Hall Roof 70,000
Epoxy Bathroom Floors at MSP 20,000
Resurface Basketball Court at Vermuelen 20,000
Play Equipment at Vermuelen Park 0
SUBTOTAL a: 169,022 0 0
Tennis Court Reconstruction 262,000
COVID-19 RELIEF FUNDED SUBTOTAL b: 262,000
a. Funded by the General Capital Fund - Parks & Recreation. b. Funded by the Natural Disaster Contingency Fund.

SUCCESSOR AGENCY Page - 35
FUND-100 : DEPARTMENT-9100
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 132,958 129,171 133,445
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 3,550 3,550 2,896
62000 FICA 10,443 10,153 8,537
63600 Additional Retirement 4,519 4,391 4,442
64900 Workers Comp. 9,366 9,340 9,714
64920 Health Insurance 18,733 18,163 19,177
64930 Dental Insurance 1,016 1,069 1,072
64940 Vision Insurance 183 183 183
64950 Life Insurance 128 119 128
64960 LTD 281 279 280
64970 Chiro 17 17 18
64980 LTC 109 109 129
65000 Retirement 20,542 19,957 20,196
SUBTOTAL: 201,845 196,500 200,216

OPERATING EXPENSES
70000 Operating Expenses 0 0 0
72000 Office Supplies 0 0 0
75000 Postage 0 0 0
76000 Telephone 0 0 0
76100 Auto Allowance 0 0 0
76300 Advertising/Legal 500 500 0
77000 Prof. Services Legal 4,000 4,000 0
77020 Prof. Services Planning 0 0 0
77025 Prof. Services Audit 3,000 3,000 3,000
77030 Prof. Services Computer 0 0 0
77040 Prof. Services Other 1,100 1,100 0
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 0 0 0
SUBTOTAL: 8,600 8,600 3,000
SUBTOTAL SALARY & OPERATING: 210,445 205,100 203,216
89400 Overhead Charge 34,161 33,579 42,189
TOTAL: 244,606 238,679 245,405
BUDGET SUMMARY Page - 36

GENERAL FUND
2022-23 2021-22 2021-22

GENERAL FUND OPERATING BUDGETED BUDGETED ACTUAL
Total Salaries 6,157,988 5,568,780 5,588,273
Total Burden 3,803,834 3,502,386 3,232,343
Total Operational Costs 2,785,799 2,497,052 2,617,173
Total Salary & Operations 12,747,621 11,568,219 11,437,789 Total Overhead Costs 1,609,459 1,462,742 1,510,198
Total Capital Outlay 4,143,022 393,000 292,950
TOTAL OPRERATING BUDGET: 18,500,102 13,423,961 13,240,937 Total Oper. Transfer 801,579 66,902 229,010
WATER DEPARTMENT Page - 37
FUND-110 : DEPARTMENT-7100
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 462,979 378,141 403,209
60100 Over Time Salaries 12,000 9,000 11,022
61000 Hourly 34,600 58,000 37,000
61100 Hourty O.T. 0 0 0
61250 Additional Compensation 6,500 6,500 6,212
62000 FICA 39,480 34,551 34,000
63600 Additional Retirement 14,219 10,673 11,560
64900 Workers Comp. 35,896 32,188 32,166
64920 Health Insurance 122,996 117,511 99,690
64930 Dental Insurance 7,674 7,491 6,217
64940 Vision Insurance 1,346 1,250 490
64950 Life Insurance 645 497 545
64960 LTD 1,159 999 1,321
64970 Chiro 220 299 170
64980 LTC 968 689 909
65000 Retirement 71,530 58,423 54,530
67000 Physical Exams 150 150 150
SUBTOTAL: 812,361 716,361 699,191
WATER DEPARTMENT Page - 38
FUND-110 : DEPARTMENT-7100
2022-23 2021-22 2021-22
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 2,700 2,700 1,850
69100 Training 600 600 800
70000 General Operating Expenses 1,800 1,800 1,100
72000 Office Supplies 10,000 10,000 9,800
73000 Subscriptions & Books 50 50 0
73500 State Fees 40,000 37,000 40,000
74000 Memberships & Dues 1,000 1,000 300
75000 Postage 12,000 9,000 11,900
76000 Telephone 5,200 5,000 5,010
76100 Auto Allowance 0 0 0
76200 Conference Expenses 1,000 1,000 0
76300 Advertise 500 500 0
77000 Professional Services Legal 5,000 15,000 2,500
77010 Professional Services Eng. 20,000 20,000 5,000
77025 Professional Services Audit 4,500 4,500 4,500
77030 Professional Services Computer 250 250 0
77040 Professional Services Other 10,000 10,000 8,000
77060 Prof. Services Water Analysis 25,000 25,000 23,420 79000 Utilities 355,000 310,000 340,000
79001 Utilities Non Potable 20,000 30,000 18,500
79100 Meter Cellular Service 56,000 56,000 55,581
79500 Water Purchase from SSJID 47,000 45,000 45,804
79600 SSJGSA Share 25,000 40,000 20,000
80000 Office Equipment Maintenance 7,000 7,000 1,000
81000 Vehicle Maintenance 10,000 10,000 4,300
81500 Fuel 16,500 16,500 15,000
81501 CNG Fuel 2,000 1,000 2,000
81900 Vehicle Insurance (2) 250 250 1,391
82000 Equipment Maintenance 6,000 6,000 940
83000 Equipment & Tools 8,000 8,000 8,000
84000 System Maintenance 140,000 140,000 90,000
85000 Building Maintenance 1,500 1,500 1,000
85200 Janitorial Supply 100 100 59
85500 Generator Rental 0 0 0
87000 Landscape Maint. 1,000 1,000 1,100
89150 Refunds 0 0 10,000
89150 Water Conservation Rebate 0 0 150
29007/8 Bond Payment - Principal 545,000 525,000 525,000 89360 Bond Payment - Interest 232,186 251,556 251,556
SUBTOTAL: 1,612,136 1,592,306 1,505,562
SUBTOTAL SALARY & OPERATING: 2,424,497 2,308,667 2,204,753 WATER DEPARTMENT Page - 39
FUND-110 : DEPARTMENT-7100
2022-23 2021-22 2021-22
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 393,560 377,970 256,000
89450 Oper. Transfer to Capital Fund 985,221 1,139,090 1,268,330 SUBTOTAL : 1,378,781 1,517,061 1,524,330
TOTAL: 3,803,278 3,825,727 3,729,083
CAPITAL OUTLAY (a)
90000 2021-22 0 0 0
Shop Forklift (1/3) 0 12,000 12,339
Gator Vehicle (1/2) 0 12,500 16,700
Corporation Yard (7.7% of Ex Dev Share) 250,000
Well 14 Non-Potable Interconnect 550,000 550,000 0
Well 19 Pump Station 0 1,000,000 850,000
Truck - Standard Service Body 24,000
SUBTOTAL: 824,000 1,574,500 879,039
a. Funded by the Enterprise Capital Fund - Water.

GARBAGE DEPARTMENT Page - 40
FUND-120: DEPARTMENT-7200
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 616,765 603,149 575,466
60100 Over Time Salaries 600 600 600
61000 Hourly 3,500 3,000 3,215
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 4,000 4,000 2,732
62000 FICA 47,802 46,722 45,045
63600 Additional Retirement 19,907 18,219 17,271
64900 Workers Comp. 43,736 43,873 41,955
64920 Health Insurance 167,174 154,890 144,865
64930 Dental Insurance 9,036 8,658 8,508
64940 Vision Insurance 1,655 1,529 1,431
64950 Life Insurance 839 779 592
64960 LTD 1,521 1,565 1,300
64970 Chiro 253 273 269
64980 LTC 1,315 1,424 1,617
65000 Retirement 95,290 93,186 83,269
67000 Physical Exams 500 500 675
SUBTOTAL: 1,013,894 982,368 928,810

OPERATING EXPENSES
68000 Uniforms 4,000 4,000 2,476
69100 Training 0 0 0
70000 General Operating Expenses 4,500 4,000 4,071
72000 Office Supplies 5,500 5,500 5,469
73000 Subscriptions 0 0 0
73500 Fees 2,000 1,500 1,918
74000 Membership Dues/Fees 0 0 300
75000 Postage 12,000 9,000 11,733
76000 Telephone 4,800 4,800 4,791
76200 Conference Expenses 200 200 0
76300 Advertising/Legal 200 200 0
76350 Advertising/Promotional 200 200 0
77000 Professional Services Legal 0 0 0
77025 Professional Services Audit 2,800 2,800 2,800
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 10,000 10,000 6,527
78000 Disposal Fee 615,000 662,000 571,376
79000 Utilities 10,000 10,000 8,156
80000 Office Equipment Maintenance 6,000 6,000 1,000
81000 Vehicle Maintenance 55,000 55,000 124,215
81500 Fuel 18,500 15,000 17,683
81501 CNG Fuel 73,000 70,000 69,000
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance - Truck 36,000 27,000 33,315
82000 Equipment Maintenance 7,500 7,500 3,813
83000 Equipment & Tools 4,000 4,000 6,716
84000 System Maintenance 5,000 500 13,875
85000 Building Maintenance 3,000 1,500 3,123
85200 Janitorial Supply 500 500 380
87000 Landscape Maintenance 0 0 0
89150 Refunds 0 0 6,000
SUBTOTAL: 879,700 901,200 898,737
SUBTOTAL SALARY & OPERATING: 1,893,594 1,883,568 1,827,547 GARBAGE DEPARTMENT Page - 41
FUND-120: DEPARTMENT-7200
2022-23 2021-22 2021-22
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 307,381 308,374 356,924
89450 Oper. Transfer to Capital Fund 271,919 189,084 161,049 SUBTOTAL : 579,299 497,458 517,973
TOTALS: 2,472,894 2,381,026 2,345,520
CAPITAL OUTLAY (a)
90000 2021-22 0 0 0
Shop Forklift (1/3) 0 12,000 12,339
Green Garbage Cans (SB1383 Reqmt) 100,000
CNG Garbage Truck 410,000
CNG Garbage Truck 394,750 400,000
SUBTOTALS: 904,750 412,000 12,339
a. Funded by the Enterprise Capital Fund - Garbage.

RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 42
FUND-130 : DEPARTMENT-7300
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 304,196 311,031 291,790
60100 Over Time Salaries 2,000 2,000 500
61000 Hourly 11,500 7,500 11,424
61100 Hourty OT 0 0 0
61250 Additional Compensation 5,000 5,000 3,766
62000 FICA 24,686 24,903 22,618
63600 Additional Retirement 9,101 8,907 8,514
64900 Workers Comp. 22,379 23,177 24,150
64920 Health Insurance 70,096 75,658 66,924
64930 Dental Insurance 3,979 4,594 4,072
64940 Vision Insurance 694 766 713
64950 Life Insurance 375 385 330
64960 LTD 730 792 752
64970 Chiro 114 111 123
64980 LTC 515 487 601
65000 Retirement 46,998 48,054 41,096
67000 Physical Exams 250 250 150
SUBTOTAL: 502,615 513,616 477,523

OPERATING EXPENSES
68000 Uniforms 2,500 2,500 1,373
69100 Training 750 750 0
70000 General Operating Expenses 4,000 4,000 2,934
72000 Office Supplies 6,000 6,000 5,275
73000 Subscriptions 0 0 112
73500 Fees 55,000 47,000 55,000
74000 Membership 800 800 350
75000 Postage 12,000 9,000 11,465
76000 Telephone 3,500 3,500 3,160
76200 Conference Expense 500 500 0
76300 Advertising/Legal 125 125 0
77000 Prof. Services 0 0 0
77010 Prof. Services Engineering 15,000 15,000 10,000
77025 Prof. Services Audit 3,000 3,000 3,000
77030 Prof. Services Computer 0 0 0
77040 Professional Services Other 30,000 30,000 15,869
77060 Sewer Analysis 75,000 75,000 70,000
77900 Property Tax Collection Fee 1,500 1,500 1,218
79000 Utilities 118,000 110,000 112,870
80000 Office Equipment Maintenance 6,100 6,100 2,000
81000 Vehicle Maintenance 20,000 20,000 10,000
81500 Fuel 13,000 13,000 10,000
81501 CNG Fuel 7,500 7,500 7,000
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 10,500 6,300 9,737
82000 Equipment Maintenance 5,000 5,000 3,250
83000 Equipment & Tools 4,000 4,000 12,000
84000 System Maintenance 60,000 60,000 110,000
85000 Building Maintenance 3,000 2,000 3,000
85200 Janitorial Supplies 100 100 800
85500 Generator Rental 0 0 0
87000 Landscape Maint. 12,000 12,000 11,300
89000 Street Maint 0 0 0
89150 Refunds 0 0 3,000
29006 Bond Payment - Principal 170,000 160,000 160,000
89355 Bond Payment - Interest 26,670 33,600 33,600
SUBTOTAL: 665,545 638,275 668,313
SUBTOTAL SALARY & OPERATING: 1,168,160 1,151,891 1,145,836 RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 43
FUND-130 : DEPARTMENT-7300
2022-23 2021-22 2021-22
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 189,623 188,585 177,980
89450 Oper. Transfer to Capital Fund 553,692 514,872 495,538 SUBTOTAL : 743,315 703,457 673,518
TOTAL: 1,911,475 1,855,348 1,819,354
CAPITAL OUTLAY (a)
90000 2021-22 0 0 0
Headworks Screen Collector 0 80,000 80,000
Gator Vehicle (1/3) 0 12,500 16,700
Shop Forklift (1/3) 0 12,000 12,339
Truck - Standard Service Body 24,000
Aerators - 2 ea 70,000
Weed Sprayer 8,000
Corporation Yard (9.4% of Ex Dev Share) 300,000
Centralized Irrigation Controller 12,000
Trailer Mounted Pump & Hose 65,000
TOTAL: 479,000 104,500 109,039
a. Funded by the Enterprise Capital Fund - Sewer.

STREET DEPARTMENT Page - 44
FUND-200 : DEPARTMENT-6500
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 142,911 158,645 138,340
60100 Over Time Salaries 500 500 500
61000 Hourly 3,000 2,000 3,000
61250 Additional Compensation 2,858 3,173 3,336
62000 FICA 11,419 12,570 9,614
63600 Additional Retirement 4,214 4,237 3,350
64900 Workers Comp. 10,314 11,652 9,364
64920 Health Insurance 27,962 30,270 26,941
64930 Dental Insurance 1,330 1,648 1,490
64940 Vision Insurance 266 296 250
64950 Life Insurance 181 166 100
64960 LTD 346 388 273
64970 Chiro 23 27 30
64980 LTC 327 233 300
65000 Retirement 22,080 24,511 18,242
67000 Physical Exams 300 300 64
SUBTOTAL: 228,032 250,617 215,195

OPERATING EXPENSES
68000 Uniforms 600 600 415
69200 Training 500 500 0
70000 General Operating Expenses 300 300 150
72000 Office Supplies 250 250 0
73500 Fees 260 260 79
75000 Postage 40 40 0
76000 Telephone 1,100 1,100 700
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 150 150 0
77000 Professional Services Legal 5,000 5,000 0
77010 Professional Services Engineering 5,000 5,000 1,525 77025 Professional Services Audit 6,500 6,500 6,500
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 5,000 5,000 25,315
78000 Refuse Disposal Fee 0 0 0
79000 Utilities 16,000 16,000 12,770
80000 Office Equip Maintenance 2,000 2,000 50
81000 Vehicle Maintenance 5,000 5,000 866
81500 Fuel 7,000 7,000 5,685
81501 CNG Fuel 274 274 50
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (2) 5,500 5,500 2,576
82000 Equipment Maintenance 2,500 2,500 590
83000 Equipment & Tools 2,000 2,000 500
84000 System Maintenance 0 0 0
85000 Building Maintenance 750 750 123
85200 Janitorial Supplies 75 75 30
87000 Landscape Maintenance 50 50 0
87100 Graffitti 50 50 0
89000 Street Maintenance 120,000 45,000 120,000
89010 Signal Light Maintenance 25,000 20,000 21,624
89030 Street Signs 10,000 10,000 10,500
SUBTOTAL: 220,899 140,899 210,048
SUBTOTAL SALARY & OPERATING: 448,931 391,516 425,243
STREET DEPARTMENT Page - 45
FUND-200 : DEPARTMENT-6500
2022-23 2021-22 2021-22
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 72,873 64,098 83,666
TOTAL: 521,804 455,614 508,909

CONSTRUCTION PROJECTS
90000 2021-22 0 0 26,779
Stockton Ave 1,403,522
Madsen Area Preventative Maintenance 650,000 630,000
River Road Overlay 850,000 850,000
SUBTOTAL: 1,500,000 1,480,000 1,430,301
TOTAL: 2,021,804 1,935,614 1,939,209
LANDSCAPE MAINTENANCE Page - 46
FUND-200 : DEPARTMENT-8136
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 80,249 67,467 81,012
60100 Over Time Salaries 0 0 170
61000 Hourly 12,000 12,000 9,480
61100 Hourly O.T. 0 0 0
61250 Additional Compensation 1,605 1,349 265
62000 FICA 7,180 6,182 6,900
63600 Additional Retirement 2,524 1,853 2,361
64900 Workers Comp. 6,498 5,746 6,529
64920 Health Insurance 22,421 18,126 21,626
64930 Dental Insurance 1,072 977 1,150
64940 Vision Insurance 209 178 220
64950 Life Insurance 112 79 120
64960 LTD 209 189 220
64970 Chiro 42 35 45
64980 LTC 186 132 250
65000 Retirement 12,398 10,424 11,450
67000 Physical Exams 0 0 0
SUBTOTAL: 146,706 124,736 141,798

OPERATING EXPENSES
68000 Uniforms 700 700 400
70000 General Operating 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 0 0 0
76000 Telephone 0 0 0
76200 Conference Expenses 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 50 50 0
81500 Fuel 300 300 121
81501 CNG Fuel 25 25 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 25 25 8
82000 Equipment Maintenance 160 160 86
83000 Equipment & Tools 200 200 63
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 0 0 0
87000 Landscape Maintenance 168,000 163,200 167,450
SUBTOTAL: 169,460 164,660 168,129
SUBTOTAL SALARY & OPERATING: 316,166 289,396 309,926
89400 Overhead Charge 51,322 47,379 58,950
TOTAL : 367,488 336,775 368,876
STA DEPARTMENT Page - 47
FUND-270 : DEPARTMENT-6610
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 247
60100 Overtime 0 0 0
61000 Hourly 500 100 261
61250 Additional Compensation 0 0 0
62000 FICA 38 8 38
63600 Additional Retirement 0 0 3
64900 Workers Comp. 35 7 38
64920 Health Insurance 0 0 146
64930 Dental Insurance 0 0 11
64940 Vision Insurance 0 0 2
64950 Life Insurance 0 0 1
64960 LTD 0 0 1
64970 Chiro 0 0 1
64980 LTC 0 0 0
65000 Retirement 0 0 15
SUBTOTAL: 573 115 764

OPERATING EXPENSES
67000 Physical Exams 10 10 0
68000 Uniforms 10 10 2
70000 General Operating Expenses 25 25 0
72000 Office Supplies 0 0 0
73500 Fees 10 10 0
76000 Telephone 45 45 0
76200 Conference Expenses 0 0 0
76300 Advertising Legal 56 56 0
77000 Professional Services Legal 0 0 0
77025 Professional Services Audit 750 750 750
79000 Utilities 60 60 0
80000 Office Equipment Maintenance 20 20 0
81000 Vehicle Maintenance 1,500 1,500 125
81500 Fuel 500 500 71
81501 CNG Fuel 32 32 0
81502 Fueling Station Maintenance 6 6 0
81900 Vehicle Insurance (1) 300 300 672
82000 Equip Maintenance 100 100 0
83000 Tools & Equipment 100 100 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 10 10 0
85200 Janitor Supplies 10 10 0
SUBTOTAL: 3,544 3,544 1,621
SUBTOTAL SALARY & OPERATING: 4,117 3,659 2,385
89400 Overhead Charge 668 599 403

CAPITAL OUTLAY
90000 2021-22 0 0 0
SUBTOTAL: 0 0 0
TOTAL: 4,785 4,257 2,788
BLOSSOM EXPRESS Page - 48
FUND-270: DEPARTMENT-6650
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 5,761 5,528 5,633
60100 Over Time Salaries 50 50 0
61000 Hourly 1,500 1,500 1,239
61250 Additional Compensation 115 111 0
62000 FICA 568 550 550
63600 Additional Retirement 196 188 178
63700 Deferred Comp 0 0 0
64900 Workers Comp. 515 512 500
64920 Health Insurance 1,414 1,381 1,338
64930 Dental Insurance 63 67 60
64940 Vision Insurance 13 13 15
64950 Life Insurance 7 6 5
64960 LTD 15 15 15
64970 Chiro 4 4 4
64980 LTC 10 10 10
65000 Retirement 890 854 790
67000 Physical Exams 0 0 0
SUBTOTAL: 11,121 10,788 10,337

OPERATING EXPENSES
70000 General Operating Expenses 15,000 14,000 14,879
72000 Office Supplies 100 100 0
74000 Memberships & Dues 0 0 0
75000 Postage 50 50 0
76000 Telephone 10 10 5
76100 Auto Allowance 0 0 0
76300 Advertising/Legal 500 500 0
77000 Professional Services Legal 0 0 0
77010 Professional Services Engineering 0 0 0
77025 Professional Services Audit 750 750 750
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 500 500 0
81000 Vehicle Maintenance 2,000 1,000 1,822
81501 CNG Fuel 7,500 5,450 6,425
81900 Vehicle Insurance 7,300 5,500 6,674
83000 Tools and Equipment 100 100 150
SUBTOTAL: 33,810 27,960 30,705
SUBTOTAL SALARY & OPERATING: 44,931 38,747 41,042
89400 Overhead Charge 7,293 6,344 10,320

CAPITAL OUTLAY
90000 2021-22 0 0 0
Corporation Yard (15.3% of Ex Dev Share) 500,000
SUBTOTAL: 500,000 0 0
TOTAL: 552,224 45,091 51,362
REDEVELOPMENT AGENCY Page - 49
FUND-450 : DEPARTMENT-9100
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 0
60100 Over Time Salaries 0 0 0
62000 FICA 0 0 0
63600 Additional Retirement 0 0 0
63700 Deferred Comp 0 0 0
64900 Workers Comp. 0 0 0
64920 Health Insurance 0 0 0
64930 Dental Insurance 0 0 0
64940 Vision Insurance 0 0 0
64950 Life Insurance 0 0 0
64960 LTD 0 0 0
64970 Chiro 0 0 0
64980 LTC 0 0 0
65000 Retirement 0 0 0
SUBTOTAL: 0 0 0

OPERATING EXPENSES
70000 General Operating Expenses 0 0 0
72000 Office Supplies 0 0 0
77010 Professional Services Engineering 0 0 0
77025 Professional Services Audit 0 0 0
77040 Professional Services Other 0 0 0
77900 Property Tax Collection Fee 0 0 0
Loan Payment - Principal 0 0 0
89360 Loan Payment - Interest 0 0 0
SUBTOTAL: 0 0 0
SUBTOTAL SALARY & OPERATING: 0 0 0
89400 Overhead Charge 0 0 0

RECOGNIZED OBLIGATION PAYMENT SCHEDULE
89350 2003 Tax Allocation Bond 0 0 0
2005 Tax Allocation Bond 0 0 0
2007 Tax Allocation Bond 0 0 0
2020 Tax Allocation Bond 660,300 693,315 693,315
77050 Administrative Fee 250,000 250,000 250,000
77040 Professional Fees 17,000 17,000 6,000
SUBTOTAL: 927,300 960,315 949,315
TOTAL: 927,300 960,315 949,315
CDBG Page - 50
FUND-600 : DEPARTMENT- 6220
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 849 824 800
60100 Over Time Salaries 300 300 0
61000 Hourly 0 0 0
61250 Additional Compensation 17 16 0
62000 FICA 89 87 70
63600 Additional Retirement 0 0 0
64900 Workers Comp. 81 81 75
64920 Health Insurance 236 230 215
64930 Dental Insurance 11 11 10
64940 Vision Insurance 2 2 1
64950 Life Insurance 1 1 1
64960 LTD 2 2 1
64970 Chiro 1 1 1
64980 LTC 2 2 1
65000 Retirement 131 127 120
SUBTOTAL: 1,722 1,686 1,295

OPERATING EXPENSES
70000 General Operating Expenses 8,500 8,500 2,500
70000 Bethany Homes - Meals on Wheels 5,500 5,500 0
70000 SJC - Meals on Wheels 0 0 0
76300 Advertising/Legal 200 200 255
77040 Prof. Services Other 0 0 0
SUBTOTAL: 14,200 14,200 2,755
SUBTOTAL SALARY & OPERATING: 15,922 15,886 4,050
89400 Overhead Charge 0 0 0
TOTAL: 15,922 15,886 4,050

CAPITAL OUTLAY
90000 2021-22 0 0 0
Senior Center Building Improvements 180,000 180,000 18,936 SUBTOTAL: 180,000 180,000 18,936
TOTAL: 195,922 195,886 22,986
DUTCH MEADOWS MAINTENANCE DIST. Page - 51
FUND-710 : DEPARTMENT-8110
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 1,240
61000 Hourly 0 0 0
61250 Additional Compensation 18 17 0
62000 FICA 71 68 87
63600 Additional Retirement 31 30 35
64900 Workers Comp. 64 63 89
64920 Health Insurance 192 186 217
64930 Dental Insurance 10 10 13
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 140 135 177
SUBTOTAL: 1,442 1,387 1,867

OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
76300 Advertising Legal 65 65 30
77000 Prof. Services Legal 100 100 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 45
79000 Utilities 126 126 120
81000 Vehicle Maintenance 0 0 0
81500 Fuel 65 65 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 8,500 8,928 8,355
SUBTOTAL: 9,026 9,454 8,605
SUBTOTAL SALARY & OPERATING: 10,467 10,840 10,473
89400 Overhead Charge 1,699 1,775 1,811
TOTAL : 12,166 12,615 12,284
COUNTRY WOODS MAINTENANCE DIST. Page - 52
FUND-720 : DEPARTMENT-8120
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 1,672
61000 Hourly 0 0 303
61250 Additional Compensation 18 17 0
62000 FICA 71 68 107
63600 Additional Retirement 31 30 37
64900 Workers Comp. 64 63 108
64920 Health Insurance 192 186 270
64930 Dental Insurance 10 10 16
64940 Vision Insurance 2 2 3
64950 Life Insurance 1 1 2
64960 LTD 2 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 140 135 171
SUBTOTAL: 1,442 1,387 2,694

OPERATING EXPENSES
68000 Uniforms 25 25 6
70000 Operating Expenses 0 0 0
76300 Advertising Legal 65 65 30
77000 Prof. Services Legal 100 100 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 78
79000 Utilities 240 227 229
81000 Vehicle Maintenance 0 0 0
81500 Fuel 65 65 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 11,000 11,500 10,800
SUBTOTAL: 11,645 12,132 11,193
SUBTOTAL SALARY & OPERATING: 13,087 13,518 13,888
89400 Overhead Charge 2,124 2,213 2,316
TOTAL : 15,211 15,732 16,204
FARMLAND ESTATES MAINTENANCE DIST Page - 53
FUND- 730: DEPARTMENT-8130
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 1,095
61000 Hourly 0 0 17
61250 Additional Compensation 18 17 0
62000 FICA 71 68 52
63600 Additional Retirement 31 30 22
64900 Workers Comp. 64 63 52
64920 Health Insurance 192 186 131
64930 Dental Insurance 10 10 8
64940 Vision Insurance 2 2 1
64950 Life Insurance 1 1 1
64960 LTD 2 2 2
64970 Chiro 0 0 0
64980 LTC 1 1 1
65000 Retirement 140 135 102
SUBTOTAL: 1,442 1,387 1,484

OPERATING EXPENSES
68000 Uniforms 20 20 3
70000 Operating Expenses 0 0 0
76300 Advertising Legal 60 60 30
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 34
79000 Utilities 100 100 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 65 65 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 5,300 5,300 5,076
SUBTOTAL: 5,895 5,895 5,192
SUBTOTAL SALARY & OPERATING: 7,337 7,282 6,676
89400 Overhead Charge 1,191 1,192 1,078
TOTAL : 8,528 8,474 7,754
JACOBS LANDING Page - 54
FUND- 740: DEPARTMENT-8140
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 948
61000 Hourly 0 0 0
61250 Additional Compensation 18 17 0
62000 FICA 71 68 58
63600 Additional Retirement 31 30 26
64900 Workers Comp. 64 63 58
64920 Health Insurance 192 186 190
64930 Dental Insurance 10 10 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 3
64970 Chiro 0 0 0
64980 LTC 1 1 2
65000 Retirement 140 135 116
SUBTOTAL: 1,442 1,387 1,415

OPERATING EXPENSES
68000 Uniforms 20 20 3
70000 Operating Expenses 0 0 0
76300 Advertising Legal 60 60 30
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 57
79000 Utilities 134 134 131
81000 Vehicle Maintenance 0 0 0
81500 Fuel 65 65 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 3,800 6,200 3,600
SUBTOTAL: 4,429 6,829 3,871
SUBTOTAL SALARY & OPERATING: 5,871 8,216 5,286
89400 Overhead Charge 953 1,345 1,291
TOTAL : 6,824 9,561 6,577
CAROLINA'S Page - 55
FUND- 750: DEPARTMENT- 8150
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 800
60100 Overtime 0 0 0
61000 Hourly 0 0 22
61250 Additional Compensation 18 17 0
62000 FICA 71 68 52
63600 Additional Retirement 31 30 22
64900 Workers Comp. 64 63 53
64920 Health Insurance 192 186 131
64930 Dental Insurance 10 10 8
64940 Vision Insurance 2 2 1
64950 Life Insurance 1 1 1
64960 LTD 2 2 2
64970 Chiro 0 0 0
64980 LTC 1 1 1
65000 Retirement 140 135 102
SUBTOTAL: 1,442 1,387 1,195

OPERATING EXPENSES
68000 Uniforms 15 15 3
70000 Operating Expenses 0 0 0
76300 Advertising Legal 50 50 30
77000 Prof. Services Legal 100 100 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 130 130 80
79000 Utilities 5,000 1,500 4,678
81000 Vehicle Maintenance 0 0 0
81500 Fuel 65 65 50
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 4,000 3,210 3,800
SUBTOTAL: 9,410 5,120 8,641
SUBTOTAL SALARY & OPERATING: 10,852 6,507 9,836
89400 Overhead Charge 1,762 1,065 1,308
TOTAL : 12,613 7,572 11,144
BOESCH-KINGERY MAINTENANCE DIST Page - 56
FUND- 760: DEPARTMENT- 8160
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 721
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 18 17 0
62000 FICA 71 68 54
63600 Additional Retirement 31 30 24
64900 Workers Comp. 64 63 54
64920 Health Insurance 192 186 131
64930 Dental Insurance 10 10 8
64940 Vision Insurance 2 2 1
64950 Life Insurance 1 1 1
64960 LTD 2 2 2
64970 Chiro 0 0 0
64980 LTC 1 1 1
65000 Retirement 140 135 108
SUBTOTAL: 1,442 1,387 1,105

OPERATING EXPENSES
68000 Uniforms 20 20 3
70000 Operating Expenses 0 0 0
76300 Advertising Legal 60 60 30
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 110 110 61
79000 Utilities 100 100 0
81500 Fuel 65 65 50
81502 Fueling Station Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 9,500 9,324 9,324
SUBTOTAL: 10,105 9,929 9,468
SUBTOTAL SALARY & OPERATING: 11,547 11,316 10,573
89400 Overhead Charge 1,874 1,853 1,786
TOTAL : 13,421 13,168 12,359
MAIN STREET MAINTENANCE DISTRICT Page - 57
FUND- 770: DEPARTMENT- 8170
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 18,532 5,571 17,170
60100 Salaries O.T. 0 0 0
61000 Hourly 8,000 8,500 7,500
61250 Additional Compensation 371 111 0
62000 FICA 2,058 1,085 1,763
63600 Additional Retirement 87 30 301
64900 Workers Comp. 1,869 1,017 1,801
64920 Health Insurance 7,189 2,177 4,679
64930 Dental Insurance 439 147 342
64940 Vision Insurance 73 23 57
64950 Life Insurance 29 9 25
64960 LTD 49 16 43
64970 Chiro 2 0 5
64980 LTC 28 9 38
65000 Retirement 2,863 861 1,390
SUBTOTAL: 41,589 19,557 35,113

OPERATING EXPENSES
68000 Uniforms 100 100 102
70000 Operating Expenses 0 0 0
76300 Advertising Legal 60 60 30
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 110 110 103
79000 Utilities 100 100 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 65 65 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 200 200 0
87000 Landscape Maint. 6,400 600 6,345
SUBTOTAL: 7,235 1,435 6,630
SUBTOTAL SALARY & OPERATING: 48,824 20,992 41,743
89400 Overhead Charge 7,925 3,437 6,228
TOTAL : 56,749 24,429 47,971
CORNERSTONE MAINTENANCE DISTRICT Page - 58
FUND- 771: DEPARTMENT- 8171
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 750
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 18 17 0
62000 FICA 71 68 50
63600 Additional Retirement 31 30 22
64900 Workers Comp. 64 63 51
64920 Health Insurance 192 186 131
64930 Dental Insurance 10 10 8
64940 Vision Insurance 2 2 1
64950 Life Insurance 1 1 1
64960 LTD 2 2 2
64970 Chiro 0 0 0
64980 LTC 1 1 1
65000 Retirement 140 135 102
SUBTOTAL: 1,442 1,387 1,119

OPERATING EXPENSES
68000 Uniforms 25 25 3
70000 Operating Expenses 0 0 0
76300 Advertising Legal 100 100 30
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 200 200 134
79000 Utilities 50 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 100 100 0
87000 Landscape Maint. 9,600 9,600 9,554
SUBTOTAL: 10,375 10,375 9,771
SUBTOTAL SALARY & OPERATING: 11,817 11,762 10,890
89400 Overhead Charge 1,918 1,926 1,827
TOTAL : 13,735 13,687 12,717
VINEYARDS MAINTENANCE DISTRICT Page - 59
FUND- 772: DEPARTMENT- 8172
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 1,343
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 426
61250 Additional Compensation 18 17 0
62000 FICA 71 68 197
63600 Additional Retirement 31 30 60
64900 Workers Comp. 64 63 198
64920 Health Insurance 192 186 364
64930 Dental Insurance 10 10 21
64940 Vision Insurance 2 2 4
64950 Life Insurance 1 1 2
64960 LTD 2 2 5
64970 Chiro 0 0 1
64980 LTC 1 1 4
65000 Retirement 140 135 332
SUBTOTAL: 1,442 1,387 2,956

OPERATING EXPENSES
68000 Uniforms 40 40 11
70000 Operating Expenses 0 0 0
76300 Advertising Legal 100 100 30
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 400 400 399
79000 Utilities 50 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 100 100 0
87000 Landscape Maint. 32,000 32,000 31,804
SUBTOTAL: 32,990 32,990 32,294
SUBTOTAL SALARY & OPERATING: 34,432 34,377 35,251
89400 Overhead Charge 5,589 5,628 6,101
TOTAL : 40,021 40,005 41,351
ALEXANDRA MAINTENANCE DISTRICT Page - 60
FUND- 773: DEPARTMENT- 8173
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 909 871 770
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 18 17 0
62000 FICA 71 68 50
63600 Additional Retirement 31 30 22
64900 Workers Comp. 64 63 51
64920 Health Insurance 192 186 131
64930 Dental Insurance 10 10 8
64940 Vision Insurance 2 2 1
64950 Life Insurance 1 1 1
64960 LTD 2 2 2
64970 Chiro 0 0 0
64980 LTC 1 1 1
65000 Retirement 140 135 102
SUBTOTAL: 1,442 1,387 1,139

OPERATING EXPENSES
68000 Uniforms 25 25 3
70000 Operating Expenses 0 0 0
76300 Advertising Legal 100 100 30
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 200 200 47
79000 Utilities 50 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 100 100 0
87000 Landscape Maint. 3,800 3,400 3,683
SUBTOTAL: 4,575 4,175 3,813
SUBTOTAL SALARY & OPERATING: 6,017 5,562 4,952
89400 Overhead Charge 977 911 770
TOTAL : 6,993 6,472 5,722
RIPON LIGHTING DISTRICT Page - 61
FUND- 780: DEPARTMENT- 8180
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 19,637 15,272 19,333
60100 Salaries O.T. 0 0 0
61000 Hourly 400 400 150
61250 Additional Compensation 393 305 35
62000 FICA 1,563 1,222 1,480
63600 Additional Retirement 0 0 600
64900 Workers Comp. 1,411 1,133 1,386
64920 Health Insurance 4,848 3,923 3,914
64930 Dental Insurance 230 197 200
64940 Vision Insurance 46 37 35
64950 Life Insurance 37 16 15
64960 LTD 51 41 40
64970 Chiro 4 3 2
64980 LTC 52 41 40
65000 Retirement 3,034 2,360 2,792
SUBTOTAL: 31,706 24,951 30,023

OPERATING EXPENSES
68000 Uniforms 150 150 62
70000 Operating Expenses 100 100 0
72000 Office Supplies 50 50 0
73500 Fees 1,030 1,030 787
75000 Postage 0 0 0
76000 Telephone 850 850 456
76200 Conference Expenses 0 0 0
76300 Advertising Legal 130 130 130
77000 Prof. Services Legal 0 0 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Property Tax Collection Fee 4,000 3,000 3,776
79000 Utilities 141,750 145,000 135,000
80000 Office Equip Maint 0 0 0
81000 Vehicle Maintenance 3,000 3,000 1,000
81500 Fuel 2,500 4,500 1,750
81501 CNG Fuel 170 170 0
81502 Fueling Station Maintenance 300 300 0
81900 Vehicle Insurance 550 400 483
82000 Equipment Maintenance 300 300 0
83000 Tools & Equipment 300 300 0
84000 System Maintenance 100 100 0
89000 Street Maintenance 200 200 0
89010 Signal Light Maintenance 3,500 3,500 3,321
89030 Street Signs Maintenance 0 0 0
89100 Street Light Maintenance 25,000 10,000 22,000
89375 Municipal Finance Rental 0 39,147 39,147
SUBTOTAL: 183,980 212,227 207,913
SUBTOTAL SALARY & OPERATING: 215,686 237,178 237,935
89400 Overhead Charge 35,012 38,830 45,500
TOTAL : 250,698 276,009 283,435
CAPITAL PROJECTS Page - 62
FUND-900 : DEPARTMENT- Various
2022-23 2021-22 2021-22
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 147,808 60,900 62,287
60100 Over Time Salaries 0 0 92
61000 Hourly 0 0 0
61250 Additional Compensation 2,956 1,218 0
62000 FICA 11,533 4,752 4,194
63600 Additional Retirement 1,996 1,952 1,570
64900 Workers Comp. 10,412 4,404 4,687
64920 Health Insurance 26,898 12,741 12,090
64930 Dental Insurance 1,367 693 706
64940 Vision Insurance 257 123 129
64950 Life Insurance 145 67 75
64960 LTD 384 143 163
64970 Chiro 0 0 16
64980 LTC 172 80 106
65000 Retirement 22,836 9,409 9,343
SUBTOTAL: 226,766 96,481 95,457

OPERATING EXPENSES
70000 General Operating Expenses 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 0 0 300
75000 Postage 50 50 0
76000 Telephone 0 0 0
76100 Auto Allowance 0 0 0
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 0 0 0
77000 Professional Services Legal 0 0 68,784
77010 Prof. Services Engineering 5,000 5,000 215,724
77030 Professional Services Computer 500 500 0
77040 Professional Services Other 20,000 20,000 5,800
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 250 250 0
81500 Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
83000 Equipment & Tools 0 0 0
SUBTOTAL: 25,800 25,800 290,608
SUBTOTAL SALARY & OPERATING: 252,566 122,281 386,065
89400 Overhead Charge 40,998 20,020 65,211

CAPITAL PROJECTS
90000 2021-22 0 0 1,186,890
Vehicle Maintenance Facility a 5,526,600 7,000,000
SUBTOTAL: 5,526,600 7,000,000 1,186,890
TOTAL: 5,820,164 7,142,301 1,638,166
Note(s):
a. Funded by the AB1600 Fund - Corporation Yard Expansion.

BUDGET TOTALS Page - 62
2022-23 2021-22 2021-22

BUDGETED BUDGETED ACTUAL
Total Salaries 8,080,283 7,310,537 7,296,167
Total Burden 4,911,599 4,514,384 4,174,931
Total Operational 6,700,558 6,316,457 6,701,041
Total Overhead 2,734,203 2,536,286 2,589,669
Sub-Total 22,426,642 20,677,664 20,761,808
Capital Outlay 14,057,372 11,144,000 3,929,495
Redevelopment Enforceable Obligations 927,300 960,315 949,315 Total Budget 37,411,314 32,781,979 25,640,618
Total Tranfers 2,612,411 1,909,948 2,153,926
CHART OF RECEIPTS Page - 63

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
ACCOUNT 2022-23 2021-22
100 GENERAL FUND:

Taxes
41010 Property Tax Current Secured 1,880,000 1,842,921
41011 Property Tax-Current Unsecured 92,000 89,819
41012 SB813 Taxes 60,000 59,971
41021 Property Tax-Prior Unsecured 2,000 1,903
41025 Prop Tax Redevelopment 418,000 409,959
41030 Homeowner's Relief 13,000 12,793
41035 Documentary Transfer Tax 112,000 112,000
41040 Property Tax - Interest & Penalty 2,500 2,500
42100 Hotel - Motel Tax 225,000 205,150
47100 Vehicle (In Lieu) - Normal 15,000 18,800
47200 Vehicle (In Lieu) - VLF & Prop Tax Swap 1,900,000 1,800,000 47300 Sales Tax 3,680,000 3,980,000
47301 SB509 - Prop 172 Funds 85,000 81,682
47305 Sales Tax In Lieu - triple flip 0 0
SUBTOTAL: 8,484,500 8,617,499
Franchise Fees
43010 PG&E Gas 68,000 66,000
43100 Electric - PG&E / MID 235,000 230,000
43200 Cable T.V. 105,000 102,000
43300 Commercial Garbage 121,000 118,000
SUBTOTAL: 529,000 516,000
License
44010 Business License 209,000 203,244
44020 Massage Permits 0 0
44050 Home Occupation 21,000 21,002
108-44100 Dog Licenses 10,500 10,196
44200 Bike Licenses 10 9
SUBTOTAL: 240,510 234,451
Page - 64

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2022-23 2021-22
Fees
51500 Planning Fees 25,000 30,000
51505 Code Enforcement 3,000 3,000
51600 Engineering Fees 25,000 40,000
51650 GIS Fees 0 0
51655 Transportation Permit Fees 5,000 4,000
SUBTOTAL: 58,000 77,000
Permits
45000 Building Permits 200,000 215,000
45800 SMIP 2,000 3,100
45810 Building Standards Fund 1,000 1,200
SUBTOTAL: 203,000 219,300
Police Activity Revenue
47302 AB3229 - COPS 172,500 172,500
108-49001 Impound Dog 6,000 6,086
49005 Fingerprint 2,300 2,307
49010 Police Reports 10 5
49020 Reimbursement Police 65,000 71,933
49025 Range Rent 7,500 7,500
49026 Parking Permit Program 50 50
107-49030 Auto Theft Fund 0 0
105-49035 Abandoned Vehicle Abatement Prog. 5,000 5,180 49600 Traffic 21,000 21,000
49610 Parking 30,000 28,700
49620 Court Fine-Penalty 1,000 1,000
49640 Proof of Correction 200 170
49650 Booking Fees Recovery 1,000 750
49660 Fees Alcohol Lab 1,000 600
49670 Fees Red Light Surcharge 1,000 2,100
49680 Domestic Violence Registration 0 0
49690 Towed Vehicle 25,000 23,200
49720 Reimbursement Traffic-Safety 5,000 5,430
106-49882 Drug Seizure Fund + Interest 1,000 210
108-49883 Spay & Neuter 6,000 6,626
108-49884 Rabies/Misc Shots 400 470
108-49885 Animal Shelter Donation 0 1,650
49885 Lathrop Dispatch 966,000 84,000
49886 Escalon Dispatch 128,000 124,560
49887 Police Training 5,000 10,400
49888 Cadet Grants 0 15,630
109-49102 Police Grants 0 54,516
49889 Christmas Fund 0 0
49890 Donation 0 14,565
49905 Donation-YPAC 0 0
108-49895 AVID 900 700
108-49900 Animal Adoption 500 0
SUBTOTAL: 1,451,360 661,838
Page - 65

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2022-23 2021-22
Miscellaneous
51200 CNG Income 140,000 130,500
51250 Fuel Income 41,000 40,000
51300 Golf Lease Revenue 25,000 44,300
51550 Fireworks Booth Income 0 0
51900 Misc. Revenue 100,000 105,000
51901 W/Comp Third Party Cks 8,000 8,500
51905 Transfer From General Capital 0 0
51906 Cash Over/Short 0 30
51915 State Mandate Reimbursement 8,000 8,000
51930 Return Check Fee 500 275
51935 Overhead Recovery 1,124,744 1,080,000
51955 Almond Crop Income 600 600
51966 Donations 0 0
150-53000 Community Center Rental 70,000 50,000
53005 House Rental 10,000 10,200
53010 PAL Bldg Rental 46,000 44,000
53030 Gazebo Rental 7,000 4,500
53051 Sprint/NEXTEL 12,000 11,200
53052 Cellular One - AT&T Rent 15,000 14,000
53053 T-Mobile Rent 13,000 12,600
53056 Ag Land Rental 2,000 1,750
53060 Stouffer Hall Rental 20,000 16,000
53065 Rental - Misc 15,000 15,000
54000 Interest 43,000 43,200
54010 G.F. Mitigation Interest Transfer 0 0
54020 GAP ++ Interest 8,000 8,500
56000 Benefit District Pass Thru 15,000 15,000
57000 Housing/Loan Income 5,000 5,000
COVID-19 Cares Act Funding 0 0
57025 Successor Agency Admin Fee 250,000 250,000
SUBTOTAL: 1,978,844 1,918,155
300 RECREATION
51400 Recreation Fees 500 435
51410 Concessions 0 0
51415 Field Rent - Mistlin BB Fields 173,200 150,805
51420 Baseball Sponsor 8,000 7,800
51421 Basketball Sponsor 500 600
51422 Flag Football Sponsor 2,500 2,200
51425 Soccer Sponsor 8,000 7,800
51430 Vender Permit 2,000 2,100
51440 Concessions - Mistlin Sports Park 0 575
51450 Field Rent - Mistlin Soccer Fields 100,000 80,000 51455 Field Rent - Veterans & Stouffer Parks 11,000 11,050 51456 Field Rent - Mistlin Indoor Sports Facility 85,000 73,568 52XXX Activities/Classes 210,000 195,000
54000 Interest 0 0
600,700 531,933
100-51938 General Fund Department Recovery 1,609,459 1,510,198 TOTAL GENERAL FUND REVENUE: 15,155,373 14,286,374
Page - 66

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2022-23 2021-22
110 WATER SUPPLY FUND: Charges for Current Services
51000 Water Revenue 3,795,178 3,720,763
51010 Consumer Deposits 0 0
51011 Water Turn Off 0 220
51900 Misc. Revenue 1,000 1,000
54000 Interest 7,000 7,000
54002 Bond Interest Income 100 100
TOTAL: 3,803,278 3,729,083
********
120 GARBAGE FUND: Charges for Current Services
51100 Garbage Revenue 2,470,094 2,352,470
51190 Garbage Misc. 200 200
54000 Interest 2,600 2,600
TOTAL: 2,472,894 2,355,270
********
130 SEWER FUND:
41010 Property Taxes - Secured 75,716 73,942
41011 Property Taxes - Unsecured 4,000 3,550
41012 SB813 Taxes 2,500 2,500
41020 Prior Secured 0 0
41021 Prior Unsecured 200 87
41025 Property Taxes - Redev Addl 68,000 95,167
41026 Property Taxes - LMIHF Addl 0 0
41030 Homeowner Relief 700 506
41040 Interest & Penalty 250 80
51200 Sewer User Charge 1,754,309 1,686,836
51900 Misc. Revenue 0 31,617
53300 80% Golf Lease Revenue 0 0
54000 Interest 5,800 5,800
54001 Bond Interest Income 0 0
TOTAL: 1,911,475 1,900,084
Page - 67

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2022-23 2021-22
200 TRAFFIC & SAFETY:
47305 AB2928 - Prop. 42 0 0
47310 Curb & Gutter 0 16,000
51900 Miscellaneous 0 1,000
54000 Interest for All Street Funds 30,000 30,682
55000 Grants 0 655,529
30,000 703,211
203 HIGHWAY USERS TAX 2103 FUNDS
47310 Highway Users Tax 2103 160,460 138,157
54000 Interest 800 838
161,260 138,995
210 HIGHWAY USERS TAX 2105 FUNDS
47350 Highway Users Tax 2105 105,114 96,361
54000 Interest 600 640
105,714 97,001
220 HIGHWAY USERS TAX 2106 FUNDS
47400 Highway Users Tax 2106 64,346 59,297
54000 Interest 400 408
64,746 59,705
230 HIGHWAY USERS TAX 2107 FUNDS
47500 Highway Users Tax 2107 143,602 131,319
54000 Interest 3,300 3,313
146,902 134,632
240 HIGHWAY USERS BICYCLE TAX 2107.5 FUNDS
47600 Highway Users Bicycle Tax 2107.5 4,000 4,000
54000 Interest 30 32
4,030 4,032
Page - 68

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2022-23 2021-22
250 MEASURE "K" FUNDS
47650 Measure "K" Funds 300,000 300,000
54000 Interest 9,000 19,277
309,000 319,277
260 COG ALLOTMENT LTF FUNDS
46000 General LTF Funds 507,522 583,298
Transit LTF Funds 169,125
47601 Bike & Pedestrian 15,922 18,301
54000 Interest 8,100 0
700,669 601,599
270 COG ALLOTMENT - TRANSPORTATION
46000 COG Allotment - Transportation 6,500 1,610
46060 MKR Transit Assistance 55,000 53,613
49700 Bus Fare 1,000 750
49800 Blossom Express Bus Fare 1,500 900
54000 Interest 3,800 0
67,800 56,873
246 SB1 STREET & ROAD TAX
47306 Road Maintenance & Rehabilitation 371,371 337,448 54000 Interest 450 2,250
47306 Loan Repayment 0 0
371,821 339,698
********
450 REDEVELOPMENT AGENCY
41005 Property Taxes - Enforceable Obligations 927,300 1,701,551 51900 Misc. Revenue 0 0
54000 Interest 4,003 22,899
54001 Interest - Restricted Funds 0 0
54006 Bond Interest 6,186 1,283
937,489 1,725,733
Page - 69

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2022-23 2021-22
600 CDBG:
40700 CDBG Public Service Grant 15,886 12,500
Capital Grant 180,000 0
54000 Interest 0 0
195,886 12,500
710 DUTCH MEADOWS LANDSCAPE MAINTENANCE DISTRICT:
41050 Assessment Charge 4,540 4,540
720 COUNTRY WOODS LANDSCAPE MAINTENANCE DISTRICT:
41055 Assessment Charge 7,809 7,809
730 FARMLAND ESTATES LANDSCAPE MAINTENANCE DISTRICT:
41060 Assessment Charge 3,350 3,350
740 JACOBS LANDING LANDSCAPE MAINTENANCE DISTRICT:
41075 Assessment Charge 5,701 5,701
750 CAROLINA'S LANDSCAPE MAINTENANCE DISTRICT:
41080 Assessment Charge 12,644 8,500
760 BOESCH-KINGERY LANDSCAPE MAINTENANCE DISTRICT:
41070 Assessment Charge 6,061 6,061
770 MAIN STREET LANDSCAPE MAINTENANCE DISTRICT:
41065 Assessment Charge 10,481 10,344
771 CORNERSTONE LANDSCAPE MAINTENANCE DISTRICT:
41071 Assessment Charge 14,078 14,078
772 VINEYARDS LANDSCAPE MAINTENANCE DISTRICT:
41072 Assessment Charge 64,939 64,939
773 ALEXANDRA LANDSCAPE MAINTENANCE DISTRICT:
41073 Assessment Charge 5,053 4,776
780 LIGHTING DISTRICT:
41010 Property Tax - Current Secured 15,500 15,205
41011 Property Tax - Current Unsecured 750 730
41012 SB-813 525 500
41021 Property Tax - Prior Unsecured 15 15
41025 Property Tax - Redevelopment Add'l 22,000 21,692
41030 Homeowner's Relief 110 104
41040 Interest & Penalty 120 120
41085 Assessment Charge 268,800 267,098
SUBTOTAL: 307,820 305,464
Page - 70

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2022-23 2021-22
9 CAPITAL FUNDS:
50010 Water Fee 110,000 115,000
50010 SSJID Water Connection Fee 15,000 10,000
51020 Water Meter Surcharge 195,000 195,235
50020 Refuse Fee 10,000 10,000
50040 Parks Fee 15,000 15,612
50050 Circulation Fee 0 0
50103 Mitigation Fee 50,000 141,063
50110 RTIF 65,000 70,500
51900 Grants 0 86,099
54000 Interest 40,000 42,202
56050 Economic Development 0 0
56052 North Pointe Specific Plan 0 0
57001 Library Fee 5,000 500
57002 Police/City Hall Fee 15,000 17,000
57003 Transportation Fee 150,000 300,000
57004 Storm Drain Fee 65,000 67,000
57005 Sewer Fee 150,000 150,898
57006 Corp Yard 15,000 17,000
57007 Underground Utilities 0 10,000
Total Capital Fees 900,000 1,248,109