MEMO
TO: Honorable City Council
FROM: Kevin Werner
SUBJECT: Fiscal Year 2023-24 Annual Operating and Capital Budget DATE: July 6, 2023
The purpose of this memorandum is to summarize the proposed Fiscal Year 2023-24 Operating and Capital Budget for consideration and adoption by the City Council. At the start of preparing the FY 2023-24 Budget, a strategic planning workshop was held with the City Council. This discussion has provided the principal guidance for the preparation of the City budget, objectives, and actions to be undertaken during the upcoming fiscal year. The City’s Proposed FY 2023-24 Budget is balanced, funds all debt service obligations, and funds critical deferred maintenance items.
The following table is a budget summary for each of the City’s operating funds.
FY 2023-24 Annual Operating Budget Summary
FY 2023-24
Revenue
FY 2023-24
Expenses
Proposed
Transfers
Transfer Summary
General Fund $16,436,750 ($15,546,444) ($843,832) Transfer includes $21,033 to CNG Capital Fund, $69,799 to L&L Districts
operating in the negative, $475,000 to
the Dept Capital Fund, $118,000 to the
Park & Rec Capital Fund, and $160,000
to the CalPERS Contingency Fund.
Water Operating Fund $3,894,705 ($2,900,520) ($994,185) To Water Enterprise Capital Fund Garbage Operating Fund $2,607,049 ($2,504,745) ($102,304) To Garbage Enterprise Capital Fund Sewer Operating Fund $2,042,690 ($1,384,063) ($658,627) To Sewer Enterprise Capital Fund Street and Road Operating Fund $1,992,050 ($899,444) Revenue surplus funds streets and roads capital projects.
Transit Fund $67,300 ($74,978) $70,000 From LTF Transit funds Redevelopment Obligations $927,000 ($927,300)
Landscaping & Lighting Districts $448,936 ($462,223) $69,799 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 eliminated or not filled after an employee’s departure.
Since that time, there has been a focus on improving the efficiency of the existing work force before adding new staff positions by investing in technology that makes staff more efficient, maximizing the organizational structure to serve the public needs, and use consultants to complete short-term needs.
At this time, the City employs 88 full-time employees; of these employees, 12 full-time positions have been added since the Great Recession, as described below:
Dispatchers: 6
Sworn Police Officers: 2
IT Technician: 1
Non-Sworn Supervisor/Records Clerk: 1
Regulatory Compliance Staff: 2
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. In FY 2022-23, 6 new dispatch positions were added to the City of Ripon staff. The expense of these positions is reimbursed by the City of Lathrop.
The proposed FY 2023-24 budget includes adding 2 full-time and 2 part-time positions, as described below:
Community Service Officer: The Police Department currently has two Community Service Officers (CSOs) that are responsible for parking enforcement, animal control, property/evidence processing, code enforcement, and other administrative functions. By adding a third CSO position, it will allow staff to provide additional code enforcement patrols along with coverage when a staff member is out of the office. This change is projected to increase General Fund expenses by $78,000.
Dispatcher: The City currently employs 12 full-time dispatchers that provide dispatch services to the Cities of Ripon, Lathrop, and Escalon. Last year, the City contracted with the City of Lathrop to provide dispatch services for the newly created Lathrop Police Department. At that time, a number of assumptions were made to determine the additional dispatchers needed to provide that service. After a year of dispatching, it is recommended an additional dispatcher is added to reduce the overtime currently being required to provide coverage. This change is expected to increase General Fund expenses by $63,000, which would partially be offset with the reimbursement from Escalon and Lathrop for half the additional expense.
Recycling Center Part-Time Worker: The recycling center is operated in cooperation with the Ripon Unified School District. Currently, the school district provides volunteers that operate the recycling center during advertised hours. This budget proposes that the City hire two part-time workers to operate the recycling center for an additional 16 hours a week outside of the current hours. This change is expected to increase the expense of the Garbage Operating Fund by $15,000 and be partially offset by an increase in the volume of carboard recycled. Also, staff will bring back an analysis of the effectiveness of this program after 12 months of operations.
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 at 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 capital needs.
General Fund Revenue
For FY 2023-24, the projected overall General Fund revenue is $16,436,750, as described below.
FY 2023-24 General Fund Revenue Summary
Source FY 2023-24
Budget
FY 2022-23
Projected
Difference
Taxes $8,917,482 $9,317,272 -4.3%
Licenses & Permits $1,099,520 $1,223,036 -10.1%
Fees & Charges for Service $2,579,231 $2,604,797 -1.0%
Interest, Rents, & Reimbursements $685,600 $793,676 -13.6% Overhead $3,084,667 $3,149,166 -2.0%
Fines & Penalties $70,250 $66,750 +5.4%
Total $16,436,750 $17,154,697 -4.2%
Overall, General Fund revenue is being reduced by 4 percent from what is projected to be collected in FY 2022-23. The largest reductions in revenue are expected in sales tax and development revenue sources.
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 6 years except for sales tax, recreation, and development related revenue sources. Sales tax and recreation revenue sources experienced a decline in FY 2020-21 because of the COVID-19 pandemic and then a sharp increase in revenue over the last two years. Development related revenue varies based on the projects being developed in Ripon.
Because of the year-to-year variability of this revenue source, the budget includes a conservate estimate of future development related revenue.
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 2022, the City’s share of the pool has increased from $251,000 in 2011 to $590,000 in 2022, as shown in the figure below.
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 24% of the City’s General Fund revenue, of which a large percentage 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 sales tax categories, 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 45 percent over the last 10 years.
The FY 2023-24 proposed budget assumes growth in sales tax revenue decrease of 12% as compared to FY 2022-23.
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 2023-24 proposed budget assumes an increase in property tax revenue of 2% as compared to FY 2022-23.
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 2023-24 proposed budget assumes an increase of Motor Vehicle in-lieu revenue of 5% as compared to FY 2022-23.
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 that is in line with the City Council priorities.
For FY 2023-24, the projected overall General Fund operating expenses is $15,546,444 (not including transfers), as described below.
FY 2023-24 General Fund Expense Summary
Department FY 2023-24
Budget
FY 2022-23
Projected
Difference
Legislative $408,589 $393,791 +3.8%
Administration $2,011,973 $1,716,217 +17.2%
CNG Fueling Station $138,967 $187,827 -26.0%
Building $443,343 $409,612 +8.2%
Planning $306,733 $351,635 -12.7%
Engineering $357,372 $379,721 -5.9%
Police $9,158,276 $8,699,848 +5.3%
Parks $1,613,850 $1,520,316 -6.1%
Recreation $810,089 $750,792 +7.9%
RDA Successor Agency $252,643 $249,515 +1.3%
Almond Blossom $44,608 $31,656 +40.9%
Total $15,546,444 $14,690,930 +5.8%
The following summarizes the largest changes in budgeted expenses as compared to FY 2022- 23:
Administration Department: Expenses are projected to be 17.2 percent higher as compared to last fiscal year. This change was a result of increases in liability and property insurance deposits.
CNG Fueling Station: Expenses are projected to be 26 percent lower as compared to last fiscal year. This change was a result of a one-time regulatory expense the City was required to pay in FY 2022-23.
Planning Department: Expenses are projected to be 12.7 percent lower as compared to last fiscal year. This change was a result of lower legal fees.
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 2023-24:
Category Benefit # Employees
FY2023-24
Employer
Compensation
Rate
FY2023-24 Employer Compensation
Amount
Total $/Employee
Tier 1 3%@50 8 60.6% $618,227 $77,278
Tier 2 3%@55 1 22.8% $22,960 $22,960
Tier 3 2.7%@57 16 13.5% $201,215 $12,575
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 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).
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
FY2023-24
Employer
Contribution
FY2023-24 Employer Compensation
Amount
Total $/Employee
City Contribution 65 15-18.3% $873,632 $13,440
General Fund Transfers
The following summarizes the General Fund transfers included in the FY 2023-24 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: $118,000
The purpose of this transfer is to fund the future capital replacement of items such as vehicles, mowers, playgrounds, etc.
CNG Capital Fund: $21,033
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: $69,799
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 2023-24:
FY 2023-24 General Fund Capital Outlay
Dept Capital Fund (Bal: $4,700,000) FY 2023-24
Shooting Range Improvements (22-23) $65,000
Electronic Citation Program (22-23) $45,000
Portable Radios – 15 ea (22-23) $45,000
Portable Radios – 15 ea $45,000
Vehicle Radios – 10 ea (22-23) $30,000
Vehicle Radios – 10 ea $30,000
Dispatch Recording Servers $41,600
Dispatch Console Radios – 2 ea $80,000
School Resource Officer Vehicle $50,000
Unmarked Multi-use Vehicle $45,000
GIS System Update (22-23) $40,000
Door Security Access Device Replacement $100,000
Desktop Computers -12 ea $15,000
Misc Landscape Rehab Projects (22-23) $515,000
Electronic and Directional Signage (22-23) $300,000
Slatted Fence at City Hall (back parking lot) $30,000
Natural Path Wellness Roof Replacement $25,000
West Side Master Plan (22-23) $300,000
Housing Element $124,000
Total $1,925,600
(22-23): Indicates item previously included in the FY 2022-23 budget, but funds have not yet been expended.
The following summarizes the General Fund capital outlay items being funded through the Park & Recreation General Capital Fund for FY 2023-24:
FY 2023-24 Park & Recreation General Capital Outlay
Park & Rec Capital Fund (Bal: $2,800,000) FY 2023-24
Library Parking Lot Resurface (22-23) $38,000
Tennis Court Reconstruction (22-23) $262,000
Community Center Small Hall Roof Repair (22-23) $70,000 Community Center Exterior Painting $25,000
Truck – Standard Service Body $68,000
Walk Behind Aerator $15,000
Weed Sprayer $8,000
Centralized Irrigation Controllers – 2 ea $13,000
Resurface Vermeulen Basketball Courts $20,000
Play Equipment at Vermeulen Park $100,000
Total $619,000
(22-23): Indicates item previously included in the FY 2022-23 budget, but funds have not yet been expended.
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 split the revenue surplus each year from the Street & Road Operating Fund evenly between preventative maintenance and 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 2023-24 3-Layer Treatment: $1,000,000
Madsen/Manor/Stuart/Baker/Van/Sixth
Overlay: $1,500,000
River Rd Overlay
FY 2024-25 3-Layer Treatment: $800,000
Denise/Jennifer/Stanley/Johanna/Kinger
y/Novell/Busman
Reconstruction: $500,000
Cobblestone Court
FY 2025-26 3-Layer Treatment: $800,000
Key/Quiet/Prospect/Washington/Ripona
/Ridge/Sunshine/Hillside
Reconstruction: $2,300,000
Locust Ave b/w Main St and Second St
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.
There are two changes that will have a significant impact on the 2020 approved annual rate adjustments that will need to be revisited this year as part of the annual financial report, (1) an increase in garbage regulations that will increase solid waste disposal fees beyond what was included in the 2020 analysis and (2) an increase in revenue needed to bond for the construction of a pipeline to connect to the South County Water Supply project.
The table below is a summary of the FY 2023-24 City’s enterprise funds operating budget:
FY 2023-24 Annual Enterprise Fund Budget Summary
FY 2023-24
Beginning
Balance
FY 2023-24
Revenue
FY 2023-24
Expenses
FY 2023-24
Transfer to
Ent. Capital
FY 2023-24
Ending
Balance
Water Operating 925,000 3,894,705 2,900,520 994,185 925,000 Sewer Operating 710,000 2,042,690 1,384,063 658,627 710,000 Garbage Operating 210,000 2,607,049 2,504,745 102,304 210,000 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 for the Enterprise Fund capital purchases for FY 2023-24:
FY 2023-24 Annual Enterprise Fund Capital Outlay Budget Summary Water Enterprise Capital (Bal: $7 million) FY 2023-24
Truck – Standard Service Body - 50/50 split (22-23) $34,000 Truck – Standard Service Body - 50/50 split $34,000
Service Truck with Hoist – 50/50 split $104,500
Total $172,500
Sewer Enterprise Capital (Bal: $2 million) FY 2023-24
Truck – Standard Service Body - 50/50 split (22-23) $34,000 Truck – Standard Service Body - 50/50 split $34,000
Service Truck with Hoist – 50/50 split $104,500
Headworks Screen Collector $80,000
SCADA Upgrades – Monitor Pond Level $200,000
Total $452,500
Garbage Enterprise Capital (Bal: $850,000) FY 2023-24
CNG Garbage Truck (22/23) $500,000
CNG Garbage Truck $500,000
Total $1,000,000
(22-23): Indicates item previously included in the FY 2022-23 budget, but funds have not yet been expended.
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 2023-24 budget for each district.
FY 2023-24 Annual Landscape and Lighting District Budget Summary L&L District
FY 2023-24
Beginning
Balance
FY 2023-24
Revenue
FY 2023-24
Expenses
FY 2023-24
Transfers
Capital
Proj
FY 2023-24
Ending
Balance
FY 2023-24
Recommended
Assessment
Changes
Dutch Meadows Maint. Dist. $ - $ 4,540 $ (12,430) $ 7,890 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Countrywoods Maint. Dist. $ - $ 7,809 $ (15,518) $ 7,709 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Farmland Maint. Dist. $ - $ 3,350 $ (8,746) $ 5,396 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Main St. Maint. Dist. $ - $ 10,481 $ (58,101) $ 47,620 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Jacobs Landing Maint. Dist. $ 21,897 $ 5,701 $ (7,021) $ - $ - $ 20,577 N/A - Original district did not include annual
adjustments for inflation.
Boesch-Kingery Maint. Dist. $ 14,367 $ 6,061 $ (13,700) $ - $ - $ 6,728 N/A - Original district did not include annual
adjustments for inflation.
Carolina's Maint. Dist. a $ 28,740 $ 14,500 $ (12,882) $ - $ - $ 30,358 Proposed 2023-24 increase from $218 to $250 per parcel (14.7%).
Cornerstone Maint. Dist. b $ 84,036 $ 14,079 $ (13,983) $ - $ - $ 84,132 No change in the $130.36 per parcel assessment for 2023-24 proposed.
Vineyard Maint. Dist. c $ 138,045 $ 64,939 $ (40,394) $ - $ - $ 162,590 No change in the $488.26 per parcel assessment for 2023-24 proposed.
Alexandra Maint. Dist. $ - $ 5,397 $ (7,158) $ 1,761 $ - $ - Proposed 2023-24 increase from $264.72 to
$284.04 per parcel (6.8%).
a. The City Council approved a temporary reduction in the assessment. The calculated 2023-24 full assessment is $305.14 per parcel. b. The City Council approved a temporary reduction in the assessment. The calculated 2023-24 full assessment is $249.54. c. The City Council approved a temporary reduction in the assessment. The calculated 2023-24 full assessment is $578.44.
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 2023-24 is $15,165
CAPITAL IMPROVEMENT PROGRAM
The table below summarizes the recommended Capital Improvement Program for FY 2023-24 and the fund(s) where those expenses are to be allocated.
FY 2023-24 Capital Improvement Program
CONCLUSION
Ripon's tradition of sound fiscal management has served the City well, especially through the global pandemic and other short-term economic stresses. Over the next year, staff will be working with the City Council to continue looking ahead to provide a solid financial future.
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SUMMARY OF 2023-24 BUDGET
Fund
Beginning
Balance
July 1, 2023
Budgeted
Revenue
Budgeted
Expenses Transfers
Capital
Outlay
Projected
Balance
June 30, 2024
GENERAL FUNDS
General Fund 6,000,000 16,436,750 (15,546,444) (843,832) 0 6,046,475 Sick Leave Contingency Fund 477,000 0 0 0 0 477,000
CalPERS Contingency Fund 1,178,000 0 0 160,000 0 1,338,000 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 500,000 0 0 0 0 500,000
STREET & ROADS FUNDS
Street & Roads Operating 4,500,000 1,992,050 (899,444) 0 (2,500,000) 3,092,606 Street & Roads Reserve 2,885,000 0 0 0 0 2,885,000
Transit Operating 20,000 67,300 (74,978) 70,000 (75,000) 7,322 LTF Transit 170,000 169,125 0 (70,000) 0 269,125
ENTERPRISE OPERATING FUNDS
Water Operating 925,000 3,894,705 (2,900,520) (994,185) 0 925,000 Sewer Operating 710,000 2,042,690 (1,384,063) (658,627) 0 710,000 Garbage Operating 210,000 2,607,049 (2,504,745) (102,304) 0 210,000
GENERAL CAPITAL FUNDS
Department Capital 4,700,000 0 0 475,000 (5,032,841) 142,159 Parks & Recreation Capital 2,800,000 0 0 118,000 (619,000) 2,299,000 JTG Capital 530,000 50,000 0 0 0 580,000
CNG Station Capital 103,000 0 0 21,033 0 124,033
Mitigation Fees 2,500,000 50,000 0 0 0 2,550,000
ENTERPRISE CAPITAL FUNDS
Water Enterprise Capital 7,000,000 0 (64,508) 994,185 (1,872,500) 6,057,176 Water Meter Installation Project (441,400) 195,000 0 0 0 (246,400) Sewer Enterprise Capital 2,000,000 0 (58,876) 658,627 (1,709,000) 890,751 Sewer WWTP Reserve 1,180,000 0 0 0 0 1,180,000
Garbage Enterprise Capital 850,000 0 (34,450) 102,304 (1,000,000) (82,146) Storm Drain Enterprise Capital 360,000 0 0 0 0 360,000
PFFP CAPITAL FUNDS
Water 2,970,000 110,000 0 0 0 3,080,000
SSJID Connection Reserve 870,000 15,000 0 0 0 885,000
Garbage (665,000) 10,000 0 0 0 (655,000)
Wastewater 5,680,000 150,000 0 0 0 5,830,000
Storm Drainage 2,400,000 65,000 0 0 0 2,465,000
Transportation 1,840,000 150,000 (24,804) 0 (720,000) 1,245,196 Regional Transportation Impact Fee 1,500,000 65,000 0 0 0 1,565,000 Parks & Recreation 56,000 15,000 0 0 0 71,000
Parks & Recreation Loan Repayment 540,000 0 0 0 0 540,000 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 7,870,000 15,000 0 0 (7,868,300) 16,700 Library (615,000) 5,000 0 0 0 (610,000)
RESTRICTED FUNDS
Dutch Meadows Maint. Dist. 0 4,540 (12,384) 7,844 0 0
Countrywoods Maint. Dist. 0 7,809 (15,454) 7,645 0 0
Farmland Maint. Dist. 0 3,350 (8,715) 5,365 0 0
Jacobs Landing Maint. Dist. 21,897 5,701 (6,997) 0 0 20,601 Carolina's Maint. Dist. 28,740 14,500 (12,834) 0 0 30,406 Main St. Maint. Dist. 0 10,481 (57,698) 47,217 0 0
Cornerstone Maint. Dist. 84,036 14,079 (13,924) 0 0 84,191 Boesch-Kingery Maint. Dist. 14,367 6,061 (13,649) 0 0 6,779 Vineyard Maint. Dist. 138,045 64,939 (40,429) 0 0 162,555 Alexandra Maint. Dist. 0 5,397 (7,126) 1,729 0 0
Ripon Lighting Dist. 15,165 312,080 (273,014) 0 0 54,231 Benefit Assessment Districts 465,000 0 0 0 0 465,000
NPSP Assessment District 820,000 0 0 0 0 820,000
Redevelopment-Successsor Agency 450,000 937,489 (927,300) 0 0 460,189 Redevelopment-City 131,384 0 0 0 0 131,384
Redevelopment - Housing 5,256,000 0 0 0 0 5,256,000
Housing Fund 1,820,000 0 0 0 0 1,820,000
CDBG 0 195,886 (15,971) 0 (180,000) (85)
2023-24 BURDEN & OVERHEAD ALLOCATION Page - 2
Overhead % charge rate = 17.20%
Department Salaries Burden Operating
Salary +
Burden +
Operating
Operating
Transfer Overhead Total
Capital
Outlay
GENERAL FUND - OVERHEAD DEPARTMENTS:
Legislative 154,117 169,922 84,550 408,589 0 N/A 408,589 0 Administration 374,510 349,435 1,288,028 2,011,973 822,799 N/A 2,834,772 1,025,000 Planning 163,332 92,686 50,716 306,733 0 N/A 306,733 424,000 Engineering 206,090 104,584 46,699 357,372 0 N/A 357,372 0 Subtotal 898,048 716,626 1,469,993 3,084,667 822,799 0 3,907,466 1,449,000 DEPARTMENTS EXEMPT FROM OVERHEAD CHARGES:
Abandon Vehicle 0 0 1,630 1,630 0 N/C 1,630 0
Senior Center 32,635 8,694 56,650 97,979 0 N/C 97,979 0 Museum 7,967 4,999 10,600 23,565 0 N/C 23,565 0
CDBG 1,192 579 14,200 15,971 0 N/C 15,971 0
Subtotal 41,794 14,271 83,080 139,145 0 0 139,145 0
GENERAL FUND NON-EXEMPT DEPARTMENTS:
Building 222,686 109,515 46,077 378,278 0 65,066 443,343 0 Police 4,426,239 2,585,028 801,539 7,812,806 0 1,343,840 9,156,646 476,600 Parks 434,631 272,015 201,177 907,823 0 156,150 1,063,973 104,000 Recreation 187,037 82,763 143,350 413,150 0 71,064 484,214 195,000 Comm. Center 27,986 12,234 40,550 80,769 0 13,893 94,662 0 CNG Fueling Station 7,695 4,327 106,550 118,572 21,033 20,395 160,000 0 Almond Blossom 27,526 7,336 3,200 38,062 0 6,547 44,608 0 Stouffer Hall 4,892 1,152 2,450 8,493 0 1,461 9,954 0
Mistlin Park 178,398 98,586 151,050 428,034 0 73,624 501,658 0 Boesch Park 10,142 6,397 5,825 22,363 0 3,847 26,210 0
Lan Park 9,707 6,088 2,985 18,779 0 3,230 22,010 0
Successor Agency 139,503 67,462 8,600 215,565 0 37,078 252,643 0 Library 9,962 2,919 72,200 85,081 0 14,634 99,715 0
Subtotal 5,686,400 3,255,821 1,585,553 10,527,774 21,033 1,810,828 12,359,635 775,600 NON-GENERAL FUND NON-EXEMPT DEPARTMENTS:
Water 509,285 309,422 1,656,130 2,474,836 994,185 425,684 3,894,705 172,500 Garbage 664,020 431,426 1,041,700 2,137,146 102,304 367,599 2,607,049 1,000,000 Sewer 338,259 185,003 657,675 1,180,936 658,627 203,127 2,042,690 452,500 Streets 154,772 87,471 220,899 463,142 0 79,663 542,804 2,500,000 Landscape Maint. 84,955 48,883 170,460 304,298 0 52,341 356,639 0 State Transit Assistance 500 76 3,544 4,119 0 709 4,828 0 Blossom Express 8,861 4,484 46,510 59,855 0 10,295 70,150 75,000 Redevelopment 0 0 0 0 0 0 927,300 0
Capital Projects 116,177 60,141 210,800 387,119 0 66,586 453,705 14,452,041 Dutch Meadows Maint. Dist. 967 538 9,061 10,566 0 1,817 12,384 0 Countrywoods Maint. Dist. 967 538 11,680 13,186 0 2,268 15,454 0 Farmland Maint. Dist. 967 538 5,930 7,436 0 1,279 8,715 0 Jacobs Landing Maint. Dist. 967 538 4,464 5,970 0 1,027 6,997 0 Carolina's Maint. Dist. 967 538 9,445 10,951 0 1,884 12,834 0 Main St. Maint. Dist. 26,584 15,351 7,295 49,230 0 8,468 57,698 0 Cornerstone Maint. Dist. 967 538 10,375 11,881 0 2,044 13,924 0 Boesch-Kingery Maint. Dist. 967 538 10,140 11,646 0 2,003 13,649 0 Vineyards Maint. Dist. 967 538 32,990 34,496 0 5,933 40,429 0 Alexandra Maint. Dist. 967 538 4,575 6,081 0 1,046 7,126 0 Ripon Lighting Dist. 28,694 16,023 188,230 232,946 0 40,068 273,014 0 Subtotal 1,940,810 1,163,125 4,301,903 7,405,838 1,755,115 1,273,840 11,362,093 18,652,041 STAFFING ALLOCATION BY DEPARTMENT Page - 3
2022-23 Positions 2023-24 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 19 0 19 19 0 19
Dispatchers 12 0 12 13 0 13
CSO Officers 2 0 2 3 0 3
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 1 0 1 1 0 1
Receptionist 0 1 1 0 1 1
Sub-total 42 3 45 44 3 47
Public Works
Public Works Director 1 0 1 1 0 1
Regulatory Compliance 1 0 1 1 0 1
Env. Compliance/Water Cons. Coord. 1 0 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 8 32
Public Works / Building Secretary 0.5 1 1.5 0.5 1 1.5
Sub-total 31.5 7 38.5 31.5 9 40.5
TOTAL 88 13 101 90 15 105
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 $22,448,209. The amount of the City's budget to the appropriations limit amounts to: $8,917,482 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 = 4.44 percent
Population Change = -0.35 percent
Factor for FY 2023-24: 1.0407
Last Year's Gann Limit (rev): $21,570,298
FY 2023-24 Gann Limit: $22,448,209
LEGISLATIVE DEPARTMENT Page - 5
FUND-100 : DEPARTMENT-6110
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Council Comp. 18,000 18,000 14,400
60000 General Salaries 132,617 128,789 132,826
60100 Over Time Salaries 0 0 0
61200 Holidays Paid Legislative 0 0 0
61250 Additional Compensation 3,500 3,500 3,111
62000 FICA 11,790 11,497 8,133
63600 Additional Retirement 4,376 4,378 4,196
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 11,330 10,340 10,178
64920 Health Insurance 114,446 88,654 95,313
64930 Dental Insurance 6,203 5,132 5,489
64940 Group Vision Insurance 1,055 887 942
64950 Group Life Insurance 430 387 381
64960 LTD 271 271 269
64970 Chiro 38 39 54
64980 LTC 91 91 113
65000 Retirement 19,893 19,898 19,074
SUBTOTAL: 324,039 291,863 294,479
OPERATING EXPENSES
70000 General Operating Expenses 550 550 0
100-6160-60000 Fourth of July Fireworks 0 0 0
72000 Office Supplies 1,500 1,500 632
73000 Subscriptions & Books 0 0 1,032
73500 Fees 0 0 0
74000 Memberships 8,000 7,500 7,694
75000 Postage 1,000 1,000 946
76200 Conference Expenses 0 0 25
76201 Conference - Barton 0 0 0
76202 Conference - Uecker 0 0 0
76203 Conference - de Graaf 0 0 0
76204 Conference - Restuccia 0 0 0
76205 Conference - Zuber 0 0 0
76250 Youth Commission 0 0 0
76300 Legal Advertising 2,000 2,000 1,020
76350 Local Advertising 1,500 1,500 323
77000 Prof. Service Legal 50,000 75,000 37,134
77040 Prof. Service Other 20,000 5,000 20,241
80000 Office Equipment Maintenance 0 0 0
89100 Municipal Election 0 30,000 30,265
SUBTOTAL: 84,550 124,050 99,312
TOTAL: 408,589 415,913 393,791
ALMOND BLOSSOM FESTIVAL Page - 6
FUND-100 : DEPARTMENT-6111
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 6,398 7,207 5,833
60100 Over Time Salaries 20,000 16,000 18,421
61000 Hourly 1,000 1,000 416
61100 Hourly OT 0 0 0
61250 Additional Compensation 128 144 0
62000 FICA 2,106 1,863 1,863
63600 Additional Retirement 211 231 176
64900 Workers Comp. 2,061 1,705 1,618
64920 Health Insurance 1,845 1,818 570
64930 Dental Insurance 93 87 30
64940 Vision Insurance 17 17 6
64950 Life Insurance 8 10 3
64960 LTD 18 18 5
64970 Chiro 3 3 1
64980 LTC 14 17 5
65000 Retirement 960 1,113 833
65500 Retirement - PERS 0 0 0
SUBTOTAL: 34,862 31,233 29,780
OPERATING EXPENSES
68000 Uniforms 100 100 33
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 2,500 113
85000 Building Maintenance 0 0 24
85200 Janitorial Supplies 600 600 0
89150 Refunds 0 0 0
SUBTOTAL: 3,200 3,200 170
SUBTOTAL SALARY & OPERATING: 38,062 34,433 29,950
89400 Overhead Charge 6,547 5,589 1,706
TOTAL : 44,608 40,023 31,656
ADMINISTRATIVE DEPARTMENT Page - 7
FUND-100 : DEPARTMENT-6120
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 313,410 313,446 291,170
60100 Over Time Salaries 1,600 1,600 1,200
61000 Hourly 55,000 45,000 63,228
61200 Holidays Paid 0 0 0
61250 Additional Compensation 4,500 4,500 3,418
62000 FICA 28,650 27,888 24,701
63500 Retirement, 403b Admin Fees 140,000 110,000 138,764 63550 125 Plan Administrative Fees 2,000 2,000 2,013
63600 Additional Retirement 10,093 10,654 8,022
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 27,835 25,363 24,533
64910 Unemployment Ins. 0 0 0
64920 Health Ins. 83,374 112,634 72,568
64930 Dental Ins. 6,422 8,251 4,885
64940 Group Vision Insurance 1,100 1,398 736
64950 Group Life Insurance 376 392 422
64960 LTD 776 722 770
64970 Chiro 170 219 180
64980 LTC 626 629 720
65000 Retirement 47,012 48,427 37,066
67000 Physical Exams 0 0 500
69100 Training 1,000 1,000 100
SUBTOTAL: 723,945 714,122 674,996
ADMINISTRATIVE DEPARTMENT Page - 8
FUND-100 : DEPARTMENT-6120
2023-24 2022-23 2022-23
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
69400 Booking Fees 0 0 0
70000 General Operating Expenses 2,000 2,000 931
71900 Liability Insurance 470,038 360,325 365,622
71910 Property Insurance 385,630 260,912 255,613
71920 General Insurance 8,625 6,500 5,000
71930 Employment Insurance 17,000 15,500 16,645
72000 Office Supplies 12,500 12,500 11,800
73000 Subscriptions & Books 500 1,000 180
73500 Fees 5,000 5,000 4,500
73600 Hazmat 60,000 53,865 57,809
73700 Fire Dept Fuel (a) 45,000 35,000 44,441
74000 Memberships & Dues 850 850 765
75000 Postage 1,500 1,500 880
76000 Telephone 7,800 7,800 7,543
76100 Auto Allowance 200 200 50
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 300 300 200
76350 Advertising Promotional 2,000 500 1,729
77000 Professional Services Legal 30,000 30,000 32,180
77025 Professional Services Audit 37,000 37,000 36,086
77030 Professional Services Computer 3,500 3,500 18,781 77040 Professional Services Other 7,545 7,545 5,462
77900 Property Tax Collection Fee 36,000 33,000 35,682
79000 Utilities 50,000 50,000 48,300
80000 Office Equipment Maintenance 45,000 37,000 43,700 81000 Vehicle Maintenance 4,000 2,000 3,600
81500 Fuel 1,700 1,700 1,016
81501 CNG Fuel 200 45 200
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 240 240 215
82000 Equipment Maintenance 400 400 150
83000 Equipment & Tools 7,000 7,000 1,000
84000 System Mainenance 0 0 0
85000 Building Maintenance 22,000 22,000 17,500
85200 Janitor Supply 4,000 3,000 3,636
87000 Landscape Maintenance 500 500 5
COVID-19 Expenses 0 0 0
89300 Donation Chamber 20,000 20,000 20,000
SUBTOTAL: 1,288,028 1,018,682 1,041,221
SUBTOTAL SALARY & OPERATING: 2,011,973 1,732,804 1,716,217 57050 Oper. Transfer to General Capital Fund 475,000 475,000 475,000 57050 Oper. Transfer to Parks Capital Fund 118,000 85,000 85,000 57050 Oper. Transfer to Mitigation Fund 0 0 0
57050 Oper. Transfer to Street and Road Fund 0 0 424,328 57055 Oper. Transfer to Landscaping Districts 69,799 66,474 63,798 57050 Oper. Transfer to CalPERS Reserve 160,000 160,000 157,569 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 45,000 TOTAL: 2,834,772 2,519,278 2,966,912
ADMINISTRATIVE DEPARTMENT Page - 9
FUND-100 : DEPARTMENT-6120
2023-24 2022-23 2022-23
CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2022-23 0 0 24,472
Misc. Landscape Rehab Projects (FY 22-23) 515,000
Elec. and Directional Signage (FY 22-23) 300,000
GIS System Update (FY 22-23) 40,000
Door Security Replacement 100,000
Slatted Fence at City Hall (back pkg lot) 30,000
Natural Path Wellness Roof Replacement 25,000
Desktop Computers (12) 15,000
SUBTOTAL b: 1,025,000 0 24,472
Note(s):
b. Funded by the General Capital Fund - Misc Departments. 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
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,250 7,019 5,800
60100 Over Time Salaries 100 100 0
61000 Hourly 200 200 150
61250 Additional Compensation 145 140 0
62000 FICA 589 571 457
63600 Additional Retirement 239 239 162
64900 Workers Comp. 568 516 413
64920 Health Insurance 1,705 1,649 1,080
64930 Dental Insurance 74 74 50
64940 Vision Insurance 15 15 10
64950 Life Insurance 8 8 6
64960 LTD 21 17 15
64970 Chiro 5 5 4
64980 LTC 16 16 9
65000 Retirement 1,088 1,084 805
SUBTOTAL: 12,022 11,653 8,961
OPERATING EXPENSES
68000 Uniforms 50 50 0
70000 General Operating 4,000 3,500 3,900
72000 Office Supplies 0 0 0
73500 Fees 7,000 6,000 7,000
75000 Postage 0 0 0
76000 Telephone 2,000 2,000 1,666
79000 Utilities 88,000 78,750 135,000
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 5,000 1,000
83000 Equipment & Tools 0 0 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 500 500 0
87000 Landscape Maintenance 0 0 0
SUBTOTAL: 106,550 95,800 148,566
SUBTOTAL SALARY & OPERATING: 118,572 107,453 157,527
89400 Overhead Charge 20,395 17,442 30,300
57060 Oper. Transfer to Contingency Fund 21,033 15,105 15,878 TOTAL : 160,000 140,000 203,705
CNG FUELING STATION Page - 11
FUND-100 : DEPARTMENT-6124
2023-24 2022-23 2022-23
CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2022-23 0 110,000 82,457
SUBTOTAL: 0 110,000 82,457
BUILDING DEPARTMENT Page - 12
FUND-100 : DEPARTMENT-6210
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 169,300 161,708 160,000
60100 Over Time Salaries 0 0 0
61000 Hourly 50,000 47,000 47,920
61100 Hourly Over Time 0 0 0
61250 Additional Compensation 3,386 3,234 431
62000 FICA 17,035 16,214 15,076
63600 Additional Retirement 5,587 4,797 4,585
64900 Workers Comp. 16,497 14,702 14,342
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 40,880 37,635 33,650
64930 Dental Insurance 2,336 2,090 2,200
64940 Vision Insurance 380 361 361
64950 Life Insurance 172 162 157
64960 LTD 463 379 393
64970 Chiro 106 77 81
64980 LTC 164 153 179
65000 Retirement 25,395 24,984 20,500
67000 Physical Exams 0 0 0
69100 Training 500 500 1,050
SUBTOTAL: 332,201 313,996 300,923
BUILDING DEPARTMENT Page - 13
FUND-100 : DEPARTMENT-6210
2023-24 2022-23 2022-23
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 100 100 0
72000 Office Supplies 500 500 453
73000 Subscriptions & Books 1,500 1,500 1,542
73500 Fees 1,500 1,500 1,517
74000 Memberships & Dues 150 150 145
75000 Postage 600 500 600
76000 Telephone 4,000 3,600 3,786
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 0
77030 Prof. Service Computer 800 800 4,886
77040 Prof. Service Other 0 0 0
77050 Prof. Service Plan Check 25,000 20,000 30,000
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 3,000 2,000 3,100
81000 Vehicle Maintenance 1,000 300 860
81500 Fuel 82 82 0
81501 CNG Fuel 700 600 620
81900 Vehicle Insurance (2) 20 20 7
82000 Equipment Maintenance 25 25 25
83000 Equipment & Tools 50 50 61
85000 Building Maintenance 50 50 0
85200 Janitor Supply 0 0 0
88800 SMIP 6,500 5,500 6,356
SUBTOTAL: 46,077 37,777 53,958
SUBTOTAL SALARY & OPERATING: 378,278 351,773 354,881
89400 Overhead Charge 65,066 57,102 54,731
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 65,066 57,102 54,731
TOTAL: 443,343 408,875 409,612
CAPITAL OUTLAY (a)
90000 2022-23 0 0 0
TOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.
PLANNING DEPARTMENT Page - 14
FUND-100 : DEPARTMENT-6220
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 160,832 156,201 162,637
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 2,500 2,500 2,154
62000 FICA 12,495 12,141 10,533
63600 Additional Retirement 4,398 5,309 4,290
64900 Workers Comp. 12,287 11,179 11,248
64920 Health Insurance 36,449 27,083 29,964
64930 Dental Insurance 1,476 1,476 1,573
64940 Vision Insurance 264 264 276
64950 Life Insurance 164 165 171
64960 LTD 355 353 366
64970 Chiro 0 37 38
64980 LTC 173 173 216
65000 Retirement 24,125 24,133 23,400
67000 Physical Exams 0 0 0
69100 Training 500 500 0
SUBTOTAL: 256,017 241,515 246,867
PLANNING DEPARTMENT Page - 15
FUND-100 : DEPARTMENT-6220
2023-24 2022-23 2022-23
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 50 50 0
72000 Office Supplies 50 50 82
73000 Subscriptions & Books 50 50 0
73500 Fees 3,100 3,100 500
74000 Memberships & Dues 0 0 0
75000 Postage 2,000 2,000 800
76000 Telephone 5,000 4,600 4,730
76100 Auto Allowance 120 120 0
76200 Conference Expenses 650 650 0
76300 Advertising/Legal 2,500 2,500 1,275
77000 Prof. Services Legal 25,000 25,000 68,233
77020 Prof. Services Planning 0 0 0
77023 LAFCO Operation Fees 6,500 6,000 6,354
77030 Prof. Services Computer 2,000 2,000 19,440
77040 Prof. Services Other 1,000 1,000 1,058
78000 Economic Development Activity 0 0 0
79000 Utilities 26 26 10
80000 Office Equipment Maintenance 1,300 1,300 1,280
81000 Vehicle Maintenance 100 100 10
81500 Fuel 1,000 600 973
81501 CNG Fuel 20 20 0
81900 Vehicle Insurance (1) 50 50 6
82000 Equipment Maintenance 50 50 8
83000 Equipment & Tools 50 50 5
85000 Building Maintenance 50 50 3
85200 Janitor Supply 50 50 1
SUBTOTAL: 50,716 49,416 104,768
SUBTOTAL SALARY & OPERATING: 306,733 290,932 351,635
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 306,733 290,932 351,635
SPECIAL PROJECTS
90000 2022-23 0 0 0
West Side Master Plan (FY 22-23) 300,000
Housing Element 124,000
SUBTOTAL: 424,000 0 0
ENGINEERING DEPARTMENT Page - 16
FUND-100 : DEPARTMENT-6230
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 202,290 180,695 205,030
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 3,800 3,800 1,227
62000 FICA 15,766 14,114 15,400
63600 Additional Retirement 5,006 3,110 3,059
64900 Workers Comp. 15,503 12,996 14,640
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 34,282 35,534 34,732
64930 Dental Insurance 2,144 2,242 2,245
64940 Vision Insurance 420 433 415
64950 Life Insurance 206 181 217
64960 LTD 546 497 555
64970 Chiro 74 76 76
64980 LTC 292 260 373
65000 Retirement 30,343 27,917 25,551
67000 Physical Exams 0 0 0
69100 Training 0 0 0
SUBTOTAL: 310,673 281,855 303,519
ENGINEERING DEPARTMENT Page - 17
FUND-100 : DEPARTMENT-6230
2023-24 2022-23 2022-23
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 3,500 3,500 0
72000 Office Supplies 2,500 2,000 2,232
73000 Subscriptions & Books 100 100 108
73500 Fees 250 250 207
74000 Memberships & Dues 0 0 0
75000 Postage 2,500 2,500 626
76000 Telephone 8,000 5,500 7,600
76100 Auto Allowance 0 0 0
76200 Conference Expenses 500 500 0
76300 Advertising, Legal 3,500 3,500 1,395
76350 Advertising, Promo 0 0 0
77000 Prof. Services Legal 10,000 10,000 9,341
77010 Prof. Services Engineering 0 0 0
77030 Prof. Services Computer 1,700 1,700 14,581
77040 Prof. Services Other 5,000 5,000 12,377
79000 Utilities 63 63 0
80000 Office Equipment Maint. 3,500 2,500 3,233
81000 Vehicle Maintenance 1,000 1,000 794
81500 Fuel 840 840 594
81501 CNG Fuel 71 71 0
81900 Vehicle Insurance (2) 50 50 16
82000 Equipment Maintenance 100 100 0
83000 Equipment & Tools 3,000 3,000 11,103
84000 System Maintenance 0 0 0
85000 Building Maintenance 500 500 0
85200 Janitorial Supplies 25 25 0
SUBTOTAL: 46,699 42,699 64,207
SUBTOTAL SALARY & OPERATING: 357,372 324,554 367,726
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 357,372 324,554 367,726
SPECIAL PROJECTS
90000 2022-23 0 0 11,994
SUBTOTAL: 0 0 11,994
POLICE DEPARTMENT Page - 18
FUND-100 : DEPARTMENT-6310
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 3,932,461 3,696,901 3,686,624
60100 Over Time Salaries 240,000 200,000 300,000
61000 Hourly 44,000 23,400 44,300
61100 Hourly O.T. 200 200 200
61200 Holidays Paid 40,000 31,000 38,580
61250 Additional Compensation 76,000 70,000 75,646
62000 FICA 331,449 307,645 317,161
63600 Additional Retirement 23,222 17,036 14,676
64900 Workers Comp. 325,931 283,286 287,477
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 757,127 784,040 669,066
64930 Dental Insurance 39,270 42,860 39,466
64940 Vision Insurance 7,209 7,844 6,232
64950 Life Insurance 3,640 3,742 2,915
64960 LTD 10,602 8,847 7,942
64970 Chiro 1,609 1,548 1,456
64980 LTC 3,933 3,838 3,760
65000 Retirement (General) 199,028 192,284 119,004
65500 Retirement PERS 842,401 835,984 805,524
67000 Physical Exams 4,000 4,000 3,829
SUBTOTAL: 6,882,082 6,514,453 6,423,858
POLICE DEPARTMENT Page - 19
FUND-100 : DEPARTMENT-6310
2023-24 2022-23 2022-23
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 43,000 43,000 39,477
69100 Training 45,000 45,000 61,791
69300 Community Service NNO 6,500 5,000 6,319
69325 Community Service Voucher Program 1,000 0 540
69350 Community Service JPA 1,000 750 817
69410 DUI Alcohol Test 2,100 2,100 1,820
69450 Parking Citation Expense 13,000 13,000 8,365
70000 Operating Expenses 20,000 20,000 19,816
72000 Office Supplies 15,000 10,000 14,261
73000 Subscriptions & Books 6,000 5,500 5,954
73500 Fees 3,500 3,500 1,840
74000 Memberships & Dues 2,000 2,000 1,025
75000 Postage 6,000 6,000 3,448
76000 Telephone 80,000 78,000 78,090
76100 Auto Allowance 500 500 0
76200 Conference Expenses 1,500 1,500 50
76300 Advertising, Legal 750 750 90
76350 Advertising, Promo 500 500 0
77000 Prof. Services Legal 20,000 30,000 19,750
77030 Professional Services Computer 9,000 9,000 60,000 77035 Data Processing - County 14,000 14,000 9,292
77040 Professional Services Other 20,000 20,000 21,560
79000 Utilities 60,000 60,000 57,572
80000 Office Equipment Maintenance 80,000 80,000 77,412 81000 Vehicle Maintenance 60,000 60,000 62,490
81500 Fuel 100,000 72,000 96,576
81501 CNG Fuel 100 2,500 100
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (11) 12,300 12,300 11,763
82000 Equipment & Radio Maintenance 5,000 5,000 6,000
83000 Equipment & Tools 60,000 60,000 80,020
84000 System Maintenance 3,000 3,000 0
85000 Building Maintenance 20,000 17,000 24,523
85200 Janitorial Supplies 3,200 3,200 3,200
87000 Pistol Range Landscape Maintenance 250 250 0
88250 K-9 8,000 8,000 13,258
88300 SWAT Expenses 2,000 2,000 1,115
88400 Range Expenses 3,500 3,500 5,000
89160 Special Projects 0 0 0
SUBTOTAL: 727,700 698,850 793,334
SUBTOTAL SALARY & OPERATING: 7,609,782 7,213,303 7,217,192 89400 Overhead Charge 1,308,919 1,170,911 1,370,489
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 1,308,919 1,170,911 1,370,489
TOTAL: 8,918,701 8,384,214 8,587,681
VIPS Page - 20
FUND-102 : DEPARTMENT-6322
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 221
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 13
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 0 0 0
62000 FICA 0 0 18
63600 Additional Retirement 0 0 6
64900 Workers Comp. 0 0 16
64920 Health Insurance 0 0 45
64930 Dental Insurance 0 0 2
64940 Vision Insurance 0 0 0
64950 Life Insurance 0 0 0
64960 LTD 0 0 1
64970 Chiro 0 0 0
64980 LTC 0 0 0
65000 Retirement (General) 0 0 26
65500 Retirement PERS 0 0 0
SUBTOTAL: 0 0 349
OPERATING EXPENSES
67000 Physical Exams 50 50 3
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 80
72000 Office Supplies 0 0 0
73500 Fees 0 0 0
76000 Telephone 150 150 27
76200 Conference Expenses 0 0 0
79000 Utilities 60 60 44
80000 Office Equip Maintenance 50 50 0
81000 Vehicle Maintenance 500 500 60
81500 Fuel 1,500 1,300 1,468
81501 CNG Fuel 21 21 47
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 200 157 199
82000 Equipment Maintenance 150 150 30
83000 Tools and Equipment 150 150 409
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 0 10
85200 Janitor Supplies 0 0 5
SUBTOTAL: 5,081 4,838 2,892
SUBTOTAL SALARY & OPERATING: 5,081 4,838 3,241
89400 Overhead Charge 874 785 576
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 874 785 576
TOTAL: 5,955 5,624 3,817
ANIMAL CONTROL Page - 21
FUND-108 : DEPARTMENT-7128
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 66,253 5,679 12,126
60100 Over Time Salaries 1,000 1,000 1
61000 Hourly 25,000 25,000 22,050
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 1,325 114 0
62000 FICA 7,159 2,432 2,612
63600 Additional Retirement 193 193 150
64900 Workers Comp. 7,040 2,240 2,360
64920 Health Insurance 10,279 1,638 6,576
64930 Dental Insurance 497 74 400
64940 Vision Insurance 110 15 55
64950 Life Insurance 81 9 26
64960 LTD 173 15 60
64970 Chiro 30 4 20
64980 LTC 108 22 50
65000 Retirement (General) 9,938 877 1,633
65500 Retirement PERS 0 0 0
SUBTOTAL: 129,185 39,311 48,119
OPERATING EXPENSES
67000 Physical Exams 0 0 0
68000 Uniforms 1,000 1,000 145
69100 Training 500 500 0
70000 General Operating Expenses 5,000 2,500 4,721
72000 Office Supplies 100 100 100
73000 Subscription & Books 100 100 0
73500 Fees 500 500 379
74000 Membership 140 140 100
76000 Telephone 900 900 580
76200 Conference Expenses 0 0 0
76350 Advertise 0 0 0
79000 Utilities 13,125 13,125 7,806
80000 Office Equip Maintenance 0 0 1
81000 Vehicle Maintenance 500 500 51
81500 Fuel 1,600 1,600 0
81501 CNG Fuel 43 43 0
81900 Vehicle Insurance 250 250 213
82000 Equipment Maintenance 1,500 1,500 0
83000 Tools & Equipment 3,500 3,500 800
85000 Building Maintenance 7,000 7,000 4,088
85200 Janitorial Supplies 1,500 1,500 1,000
87000 Landscape Maintenance 0 0 0
88100 Animal Shelter Supplies 0 0 0
88200 Spay & Neuter 12,000 12,000 6,180
88250 Rabies/Misc. 3,000 3,000 2,124
SUBTOTAL: 52,258 49,758 28,288
SUBTOTAL SALARY & OPERATING: 181,443 89,069 76,407
89400 Overhead Charge 31,209 14,458 16,074
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 31,209 14,458 16,074
TOTAL: 212,652 103,527 92,481
CADET Page - 22
FUND-104 : DEPARTMENT-6324
2023-24 2022-23 2022-23
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 1,500 1,500 394
70000 General Operating Expenses 15,000 0 15,404
83000 Tools & Equipt 0 0 0
SUBTOTAL: 16,500 1,500 15,798
89400 Overhead Charge 2,838 246 70
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 2,838 246 70
TOTAL: 19,338 1,746 15,868
POLICE DEPARTMENT TOTALS
Salaries & Burden 7,011,266 6,553,764 6,472,326
Operating 801,539 754,946 840,313
89400 Overhead Charge 1,343,840 1,186,400 1,387,209
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL : 9,156,646 8,495,111 8,699,848
ACCT: CAPITAL OUTLAY (a)
90000 2022-23 0 0 364,957
Shooting Range Improvements (FY 22-23) 65,000
Electronic Citation Program (FY 22-23) 45,000
Portable Radios - 15 ea (FY 22-23) 45,000
Vehicle Radios - 10 ea (FY 22-23) 30,000
Dispatch Recording Servers 41,600 0 0
Dispatch Console Radios (2) 80,000
Portable Radios - 15 ea 45,000
Vehicle Radios - 10 ea 30,000
School Resource Officer Vehicle 50,000
Unmarked Multi-Use Vehicle 45,000
TOTAL a: 476,600 0 364,957
a. Funded by the General Capital Fund - Misc Departments.
ABANDONED VEHICLE ABATEMENT Page - 23
FUND-105 : DEPARTMENT-6325
2023-24 2022-23 2022-23
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
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 386,931 369,564 377,154
60100 Over Time Salaries 200 200 150
61000 Hourly 45,000 40,000 45,000
61100 Hourly Overtime 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 2,500 2,500 1,155
62000 FICA 33,249 31,538 31,866
63600 Additional Retirement 8,419 8,694 6,500
64900 Workers Comp. 32,508 28,865 29,502
64910 Unemployment Insurance 0 0 2,451
64920 Health Insurance 129,291 107,560 134,300
64930 Dental Insurance 6,492 5,598 7,448
64940 Vision Insurance 1,143 1,030 1,180
64950 Life Insurance 542 529 521
64960 LTD 1,060 979 1,065
64970 Chiro 153 187 197
64980 LTC 819 841 1,061
65000 Retirement 58,040 57,098 48,078
67000 Physical Exams 300 300 400
SUBTOTAL: 706,646 655,483 688,028
OPERATING EXPENSES
68000 Uniforms 2,600 2,600 2,098
69100 Public Works Training 1,800 1,800 758
70000 Operating Expenses 2,500 2,500 475
72000 Office Supplies 100 100 2
73000 Subscription and Books 0 0 0
73500 Fees 800 800 774
74000 Membership/Dues 120 120 0
75000 Postage 0 0 0
76000 Telephone 6,000 4,600 5,641
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 45,000 55,000 44,247
80000 Off Equipment Maintenance 2,000 1,700 1,920
81000 Vehicle Maintenance 10,000 10,000 6,666
81500 Fuel 30,000 25,000 29,666
81501 CNG Fuel 3,000 2,000 2,900
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 1,507 1,507 1,152
82000 Equipment Maintenance 21,000 17,000 21,000
83000 Equipment & Tools 6,000 6,000 5,332
84000 System Maintenance 1,000 100 941
85000 Building Maintenance 20,000 20,000 5,000
85200 Janitorial Supplies 6,000 6,000 4,675
87000 Landscape Maintenance 40,000 40,000 19,000
87100 Graffiti 1,000 100 1,000
SUBTOTAL: 201,177 197,677 153,248
SUBTOTAL SALARY & OPERATING: 907,823 853,160 841,275
89400 Overhead Charge 156,150 138,491 163,924
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 156,150 138,491 163,924
TOTAL: 1,063,973 991,651 1,005,199
PARKS Page - 25
FUND-100 : DEPARTMENT-8100
2023-24 2022-23 2022-23
ACCT: CAPITAL OUTLAY (a) BUDGETED BUDGETED ACTUAL
90000 2022-23 0 0 0
Truck - Standard Service Body 68,000 0 0
Walk Behind Aerator 15,000 0 0
Weed Sprayer 8,000 0 0
Centralized Irrigation Controllers (2) 13,000 0 0
SUBTOTAL: 104,000 0 0
a. Funded by the General Capital Fund - Parks & Recreation.
STOUFFER HALL Page - 26
FUND-100 : DEPARTMENT-8126
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 874 1,895 756
60100 Over Time Salaries 0 0 0
61000 Hourly 4,000 4,500 3,762
61250 Additional Compensation 17 38 0
62000 FICA 374 492 362
63600 Additional Retirement 11 64 16
64900 Workers Comp. 367 451 321
64920 Health Insurance 250 471 128
64930 Dental Insurance 11 21 6
64940 Vision Insurance 2 4 1
64950 Life Insurance 1 2 1
64960 LTD 3 5 1
64970 Chiro 0 1 0
64980 LTC 2 5 2
65000 Retirement 131 293 73
67000 Physical Exams 0 0 0
SUBTOTAL: 6,043 8,243 5,430
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 1,000 204
85200 Janitorial Supplies 600 600 392
87000 Landscape Maintenance 0 0 0
89150 Refunds 800 800 1,140
SUBTOTAL: 2,450 2,450 1,736
SUBTOTAL SALARY & OPERATING: 8,493 10,693 7,166
89400 Overhead Charge 1,461 1,736 1,109
TOTAL : 9,954 12,429 8,275
MISTLIN SPORTS PARK Page - 27
FUND-100 : DEPARTMENT-8135
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 161,198 153,518 155,203
60100 Over Time Salaries 200 200 0
61000 Hourly 15,000 15,000 12,074
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 2,000 2,000 1,533
62000 FICA 13,647 13,060 12,862
63600 Additional Retirement 4,728 4,924 4,304
64900 Workers Comp. 13,270 11,885 9,172
64920 Health Insurance 39,182 34,189 32,802
64930 Dental Insurance 2,049 1,931 1,853
64940 Vision Insurance 368 339 373
64950 Life Insurance 208 178 182
64960 LTD 458 403 431
64970 Chiro 89 75 89
64980 LTC 407 383 496
65000 Retirement 24,180 23,719 21,240
67000 Physical Exams 0 0 30
.
SUBTOTAL: 276,984 261,803 252,644
OPERATING EXPENSES
68000 Uniforms 950 950 740
69100 Public Works Training 0 0 0
70000 Operating Expenses 1,000 1,000 811
72000 Office Supplies 0 0 0
73500 Fees 1,000 1,000 909
75000 Postage 0 0 0
76000 Telephone 1,500 1,500 775
79000 Utilities 90,000 85,000 86,523
80000 Office Equipment Maintenance 0 0 21
81000 Vehicle Maintenance 1,500 1,500 462
81500 Fuel 10,000 7,000 8,869
81501 CNG Fuel 350 350 33
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 250 250 7
82000 Equipment Maintenance 3,500 3,500 7,982
83000 Equipment & Tools 2,500 2,500 550
84000 System Maintenance 0 0 0
85000 Building Maintenance 10,000 10,000 7,824
85200 Janitorial Supplies 3,500 2,500 3,221
87000 Landscape Maintenance 25,000 20,000 25,072
87100 Graffiti 0 0 0
89030 Street Signs 0 0 0
SUBTOTAL: 151,050 137,050 143,800
SUBTOTAL SALARY & OPERATING: 428,034 398,853 396,444
89400 Overhead Charge 73,624 64,744 77,838
TOTAL: 501,658 463,597 474,282
LAN PARK Page - 28
FUND-100 : DEPARTMENT-8137
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 9,418 7,950 5,981
60100 Over Time Salaries 0 0 0
61000 Hourly 100 100 373
61250 Additional Compensation 188 159 0
62000 FICA 743 628 493
63600 Additional Retirement 48 18 24
64900 Workers Comp. 716 567 317
64920 Health Insurance 2,911 2,575 1,937
64930 Dental Insurance 168 158 113
64940 Vision Insurance 27 25 17
64950 Life Insurance 15 14 9
64960 LTD 25 23 15
64970 Chiro 8 7 5
64980 LTC 15 13 10
65000 Retirement 1,413 1,228 890
67000 Physical Exams 0 0 0
SUBTOTAL: 15,794 13,465 10,185
OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating Expenses 25 25 0
72000 Office Supplies 20 20 0
73500 Fees 20 20 0
76000 Telephone 50 50 0
79000 Utilities 50 50 0
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 150 150 0
81500 Fuel 300 300 0
81501 CNG Fuel 60 60 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 30 30 0
82000 Equipment Maintenance 150 150 0
83000 Equipment & Tools 90 90 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 20 20 0
85200 Janitor Supply 20 20 0
87000 Landscape Maintenance 2,000 2,000 1,686
SUBTOTAL: 2,985 2,985 1,686
SUBTOTAL SALARY & OPERATING: 18,779 16,450 11,872
89400 Overhead Charge 3,230 2,670 1,970
TOTAL : 22,010 19,120 13,842
BOESCH KINGERY PARK Page - 29
FUND-100 : DEPARTMENT-8138
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 9,845 8,362 10,300
60100 Over Time Salaries 0 0 50
61000 Hourly 100 100 1,157
61250 Additional Compensation 197 167 0
62000 FICA 776 660 886
63600 Additional Retirement 48 18 35
64900 Workers Comp. 748 596 512
64920 Health Insurance 3,077 2,736 3,150
64930 Dental Insurance 178 167 200
64940 Vision Insurance 29 27 20
64950 Life Insurance 15 14 10
64960 LTD 26 24 17
64970 Chiro 9 8 6
64980 LTC 15 14 11
65000 Retirement 1,477 1,292 1,513
67000 Physical Exams 0 0 0
SUBTOTAL: 16,538 14,184 17,868
OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating 30 30 0
72000 Office Supplies 20 20 0
73500 Fees 25 25 0
75000 Postage 0 0 0
76000 Telephone 50 50 0
79000 Utilities 50 50 0
80000 Office Equip Maintenance 20 20 0
81000 Vehicle Maintenance 50 50 0
81500 Fuel 200 200 100
81501 CNG Fuel 60 60 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 30 30 0
82000 Equipment Maintenance 150 150 225
83000 Equipment & Tools 100 100 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 20 20 0
85200 Janitor Supply 20 20 0
87000 Landscape Maintenance 5,000 1,000 5,000
SUBTOTAL: 5,825 1,825 5,325
SUBTOTAL SALARY & OPERATING: 22,363 16,009 23,193
89400 Overhead Charge 3,847 2,599 3,800
TOTAL : 26,210 18,608 26,993
SENIOR CITIZEN CENTER Page - 30
FUND-100 : DEPARTMENT-8300
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 7,485 6,499 6,800
61000 Hourly 25,000 25,000 24,400
61250 Additional Compensation 150 130 0
62000 FICA 2,497 2,420 2,381
63600 Additional Retirement 247 221 160
64900 Workers Comp. 2,444 2,219 2,238
64910 Unemployment 0 0 0
64920 Health Insurance 2,205 1,862 1,660
64930 Dental Insurance 95 85 81
64940 Vision Insurance 19 17 16
64950 Life Insurance 10 11 8
64960 LTD 22 17 16
64970 Chiro 5 4 4
64980 LTC 27 24 26
65000 Retirement 1,123 1,004 893
SUBTOTAL: 41,329 39,512 38,682
OPERATING EXPENSES
70000 Operating Expenses 750 750 0
72000 Office Supplies 2,000 1,500 1,600
73000 Subscription & Books 200 200 180
74000 Membership & Dues 300 300 15
75000 Postage 500 0 1,614
76000 Telephone 2,200 2,200 1,886
76100 Auto Allowance 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 30,000 22,500 27,568
80000 Office Equipment Maintenance 3,500 3,500 1,387
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 15,300
85200 Janitorial Supplies 1,700 1,700 150
87000 Landscape Maint. 450 450 0
SUBTOTAL: 56,650 48,150 49,700
SUBTOTAL SALARY & OPERATING: 97,979 87,662 88,382
89400 Overhead Charge 0 0 0
TOTAL: 97,979 87,662 88,382
CAPITAL OUTLAY (a)
90000 2022-23 0 0 0
SUBTOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.
MUSEUM Page - 31
FUND-100 : DEPARTMENT-8400
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 7,320 3,834 7,155
60100 Salaries Overtime 0 0 0
61000 Hourly 500 500 253
61250 Additional Compensation 146 77 0
62000 FICA 609 337 600
63600 Additional Retirement 242 106 200
64900 Workers Comp. 588 305 672
64920 Health Insurance 2,273 1,228 2,685
64930 Dental Insurance 103 61 130
64940 Vision Insurance 20 12 30
64950 Life Insurance 10 7 15
64960 LTD 21 10 28
64970 Chiro 6 2 8
64980 LTC 28 13 40
65000 Retirement 1,098 592 900
SUBTOTAL: 12,965 7,083 12,716
OPERATING EXPENSES
70000 Operating Expenses 0 0 0
76000 Telephone 0 0 0
79000 Utilities 9,000 500 8,562
82000 Equipment Maintenance 0 0 0
85000 Building Maintenance 1,500 1,500 1,000
85200 Janitorial Supplies 50 50 0
87000 Landscape Maintenance 50 50 0
SUBTOTAL: 10,600 2,100 9,562
89400 Overhead Charge 0 0 0
TOTAL: 23,565 9,183 22,278
LIBRARY DEPARTMENT Page - 32
FUND-100 : DEPARTMENT-8500
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 2,904 4,460 2,072
60100 Salaries - Overtime 0 0 0
61000 Hourly 7,000 7,000 5,780
61250 Additional Compensation 58 89 0
62000 FICA 762 883 605
63600 Additional Retirement 96 127 44
64900 Workers Comp. 745 807 537
64920 Health Insurance 812 1,216 521
64930 Dental Insurance 40 61 22
64940 Vision Insurance 7 12 4
64950 Life Insurance 3 7 2
64960 LTD 8 12 5
64970 Chiro 1 1 0
64980 LTC 8 12 6
65000 Retirement 436 689 327
SUBTOTAL: 12,881 15,376 9,925
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 3,000 2,000 2,510
79000 Utilities 38,000 34,500 36,021
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 3,200
85200 Janitorial Supplies 2,000 2,000 500
87000 Landscape Maintenance 1,500 1,500 0
SUBTOTAL: 72,200 67,700 65,287
SUBTOTAL SALARY & OPERATING: 85,081 83,076 75,212
89400 Overhead Charge 14,634 13,485 12,387
TOTAL: 99,715 96,562 87,600
CAPITAL OUTLAY (b)
90000 2022-23 0 0 0
SUBTOTAL: 0 0 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
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 16,456 17,609 6,688
60100 Over Time Salaries 200 200 0
61000 Hourly 11,000 11,000 7,680
61250 Additional Compensation 329 352 0
62000 FICA 2,141 2,231 1,096
63600 Additional Retirement 508 599 108
64900 Workers Comp. 2,081 2,029 981
64920 Health Insurance 4,659 4,891 2,240
64930 Dental Insurance 201 222 122
64940 Vision Insurance 41 45 22
64950 Life Insurance 22 28 10
64960 LTD 48 45 23
64970 Chiro 10 11 1
64980 LTC 56 61 32
65000 Retirement 2,468 2,721 854
SUBTOTAL: 40,219 42,044 19,856
OPERATING EXPENSES
68000 Uniforms 250 250 57
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 14,457
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 600 600 0
83000 Equipment & Tools 100 100 0
85000 Building Maintenance 6,500 6,500 15,428
85200 Janitorial Supplies 3,000 3,000 2,540
87000 Landscape Maintenance 0 0 0
89150 Refunds 3,000 3,000 3,000
SUBTOTAL: 40,550 40,550 35,482
SUBTOTAL SALARY & OPERATING: 80,769 82,594 55,338
89400 Overhead Charge 13,893 13,407 11,241
TOTAL : 94,662 96,002 66,579
RECREATION Page - 34
FUND-300 : DEPARTMENT-8200
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 138,271 134,706 142,521
60100 Salary Overtime 0 0 0
61000 Hourly 46,000 46,000 45,925
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 2,765 2,694 0
62000 FICA 14,028 13,755 14,091
63600 Additional Retirement 4,563 4,579 4,412
64900 Workers Comp. 13,862 12,729 12,792
64910 Unemployment Insurance 0 0 109
64920 Health Insurance 27,108 25,034 24,315
64930 Dental Insurance 1,546 1,562 1,677
64940 Vision Insurance 255 258 270
64950 Life Insurance 171 174 179
64960 LTD 371 358 376
64970 Chiro 3 3 3
64980 LTC 115 117 163
65000 Retirement 20,741 20,812 20,094
SUBTOTAL: 269,800 262,780 266,926
OPERATING EXPENSES
67000 Physical Exams 0 0 0
70000 Operating Expenses 70,000 66,000 70,000
72000 Office Supplies 0 0 0
73500 Fees 9,000 5,300 8,757
74000 Membership / Dues 500 500 0
76000 Telephone 3,000 2,300 2,645
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 1,500 0 1,470
79000 Utilities 13,000 11,000 12,406
80000 Office Equip Maintenance 350 350 335
81000 Vehicle Maintenance 150 150 1,300
81500 Fuel 1,500 1,100 1,200
81501 CNG Fuel 65 65 0
81900 Vehicle Insurance (1) 285 285 266
82000 Equipment Maintenance 500 500 15
83000 Tools & Equipment 500 500 384
85000 Building Maintenance 0 0 6,000
85200 Janitorial Supplies 0 0 0
87500 Swimming Pool 40,000 87,462 34,839
87600 Movie Night 1,300 1,300 814
89150 Refunds 900 900 120
SUBTOTAL: 143,350 178,512 140,551
SUBTOTAL SALARY & OPERATING: 413,150 441,292 407,477
89400 Overhead Charge 71,064 71,633 70,202
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 71,064 71,633 70,202
TOTAL: 484,214 512,925 477,678
CAPITAL OUTLAY
90000 2022-23 0 0 0
Community Ctr Exterior Painting 25,000 0
Community Center Small Roof (FY 22-23) 70,000 70,000 0
Play Equipment at Vermuelen Park 100,000 0
SUBTOTAL a: 195,000 70,000 0
a. Funded by the General Capital Fund - Parks & Recreation.
SUCCESSOR AGENCY Page - 35
FUND-100 : DEPARTMENT-9100
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 135,953 132,958 138,774
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 3,550 3,550 2,983
62000 FICA 10,672 10,443 8,277
63600 Additional Retirement 4,067 4,519 4,028
64900 Workers Comp. 10,227 9,366 9,815
64920 Health Insurance 20,392 18,733 19,756
64930 Dental Insurance 1,016 1,016 1,071
64940 Vision Insurance 183 183 188
64950 Life Insurance 127 128 130
64960 LTD 275 281 284
64970 Chiro 0 17 17
64980 LTC 109 109 134
65000 Retirement 20,393 20,542 20,631
SUBTOTAL: 206,965 201,845 206,087
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: 215,565 210,445 209,087
89400 Overhead Charge 37,078 34,161 40,428
TOTAL: 252,643 244,606 249,515
BUDGET SUMMARY Page - 36
GENERAL FUND
2023-24 2022-23 2022-23
GENERAL FUND OPERATING BUDGETED BUDGETED ACTUAL
Total Salaries 6,625,051 6,157,988 6,304,812
Total Burden 3,986,139 3,803,834 3,555,387
Total Operational Costs 3,124,426 2,815,799 2,961,892
Total Salary & Operations 13,735,616 12,777,621 12,822,090 Total Overhead Costs 1,810,828 1,609,461 1,856,846
2,224,600 70,000 401,423
17,771,044 14,457,082 15,080,359
Total Capital Outlay
TOTAL OPERATING BUDGET:
Total Oper. Transfer 843,832 801,579 1,266,573
WATER DEPARTMENT Page - 37
FUND-110 : DEPARTMENT-7100
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 470,785 462,979 446,249
60100 Over Time Salaries 12,000 12,000 7,350
61000 Hourly 20,000 34,600 41,975
61100 Hourty O.T. 0 0 0
61250 Additional Compensation 6,500 6,500 7,310
62000 FICA 38,960 39,480 36,386
63600 Additional Retirement 15,536 14,219 12,500
64900 Workers Comp. 37,823 35,896 31,416
64920 Health Insurance 134,049 122,996 108,951
64930 Dental Insurance 7,883 7,674 6,146
64940 Vision Insurance 1,405 1,346 1,053
64950 Life Insurance 598 645 535
64960 LTD 1,251 1,159 1,296
64970 Chiro 255 220 166
64980 LTC 895 968 927
65000 Retirement 70,618 71,530 56,778
67000 Physical Exams 150 150 154
SUBTOTAL: 818,706 812,361 759,192
WATER DEPARTMENT Page - 38
FUND-110 : DEPARTMENT-7100
2023-24 2022-23 2022-23
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 2,700 2,700 2,058
69100 Training 600 600 665
70000 General Operating Expenses 1,800 1,800 1,256
72000 Office Supplies 11,000 10,000 10,944
73000 Subscriptions & Books 50 50 0
73500 State Fees 43,000 40,000 42,862
74000 Memberships & Dues 1,000 1,000 311
75000 Postage 12,000 12,000 11,234
76000 Telephone 6,000 5,200 5,513
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 5,000 9,273
77010 Professional Services Eng. 20,000 20,000 0
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 3,042
77060 Prof. Services Water Analysis 25,000 25,000 15,489 79000 Utilities 340,000 355,000 329,211
79001 Utilities Non Potable 55,000 20,000 52,000
79100 Meter Cellular Service 60,000 56,000 56,581
79500 Water Purchase from SSJID 50,000 47,000 48,323
79600 SSJGSA Share 25,000 25,000 16,510
80000 Office Equipment Maintenance 7,000 7,000 3,000
81000 Vehicle Maintenance 10,000 10,000 2,000
81500 Fuel 30,000 16,500 28,577
81501 CNG Fuel 500 2,000 100
81900 Vehicle Insurance (2) 1,500 250 1,400
82000 Equipment Maintenance 6,000 6,000 4,000
83000 Equipment & Tools 8,000 8,000 9,816
84000 System Maintenance 140,000 140,000 106,848
85000 Building Maintenance 1,500 1,500 1,500
85200 Janitorial Supply 100 100 82
85500 Generator Rental 0 0 0
87000 Landscape Maint. 1,000 1,000 800
89150 Refunds 0 0 54,690
89150 Water Conservation Rebate 0 0 150
29007/8 Bond Payment - Principal 565,000 545,000 545,000 89360 Bond Payment - Interest 211,130 232,186 232,186
SUBTOTAL: 1,656,130 1,612,136 1,599,921
SUBTOTAL SALARY & OPERATING: 2,474,836 2,424,497 2,359,113 WATER DEPARTMENT Page - 39
FUND-110 : DEPARTMENT-7100
2023-24 2022-23 2022-23
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 425,684 393,560 322,857
89450 Oper. Transfer to Capital Fund 994,185 985,221 1,136,015 SUBTOTAL : 1,419,868 1,378,781 1,458,872
TOTAL: 3,894,705 3,803,278 3,817,985
CAPITAL OUTLAY (a)
90000 2022-23 0 0 0
Standard Truck -1/2 Cost (FY 22-23) 34,000 0
Service Truck with Hoist -1/2 Cost 104,500 0
Standard Truck -1/2 Cost 34,000 0
SUBTOTAL: 172,500 0 0
a. Funded by the Enterprise Capital Fund - Water.
GARBAGE DEPARTMENT Page - 40
FUND-120: DEPARTMENT-7200
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 638,420 616,765 619,548
60100 Over Time Salaries 600 600 343
61000 Hourly 21,000 3,500 5,702
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 4,000 4,000 3,328
62000 FICA 50,798 47,802 47,451
63600 Additional Retirement 20,361 19,907 17,983
64900 Workers Comp. 49,651 43,736 42,212
64920 Health Insurance 198,547 167,174 165,358
64930 Dental Insurance 9,849 9,036 8,333
64940 Vision Insurance 1,786 1,655 1,509
64950 Life Insurance 820 839 709
64960 LTD 1,773 1,521 1,596
64970 Chiro 248 253 232
64980 LTC 1,328 1,315 1,562
65000 Retirement 95,763 95,290 85,392
67000 Physical Exams 500 500 900
SUBTOTAL: 1,095,446 1,013,894 1,002,158
OPERATING EXPENSES
68000 Uniforms 4,000 4,000 2,257
69100 Training 0 0 650
70000 General Operating Expenses 4,500 4,500 3,384
72000 Office Supplies 5,500 5,500 4,360
73000 Subscriptions 0 0 0
73500 Fees 2,000 2,000 2,109
74000 Membership Dues/Fees 0 0 298
75000 Postage 12,000 12,000 8,000
76000 Telephone 4,800 4,800 4,666
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 5,605
78000 Disposal Fee 750,000 615,000 585,111
79000 Utilities 10,000 10,000 7,066
80000 Office Equipment Maintenance 6,000 6,000 2,500
81000 Vehicle Maintenance 60,000 55,000 84,550
81500 Fuel 30,000 18,500 26,582
81501 CNG Fuel 75,000 73,000 74,572
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance - Truck 38,000 36,000 37,808
82000 Equipment Maintenance 12,000 7,500 11,092
83000 Equipment & Tools 6,000 4,000 5,400
84000 System Maintenance 5,000 5,000 0
85000 Building Maintenance 3,000 3,000 1,800
85200 Janitorial Supply 500 500 499
87000 Landscape Maintenance 0 0 0
89150 Refunds 0 0 9,232
SUBTOTAL: 1,041,700 879,700 880,341
SUBTOTAL SALARY & OPERATING: 2,137,146 1,893,594 1,882,499 GARBAGE DEPARTMENT Page - 41
FUND-120: DEPARTMENT-7200
2023-24 2022-23 2022-23
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 367,599 307,381 375,405
89450 Oper. Transfer to Capital Fund 102,304 271,919 248,318 SUBTOTAL : 469,903 579,299 623,723
TOTALS: 2,607,049 2,472,894 2,506,222
CAPITAL OUTLAY (a)
90000 2022-23 0 0 0
CNG Garbage Truck (FY 22-23) 500,000 0
CNG Garbage Truck 500,000 0
SUBTOTALS: 1,000,000 0 0
a. Funded by the Enterprise Capital Fund - Garbage.
RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 42
FUND-130 : DEPARTMENT-7300
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 311,259 304,196 277,154
60100 Over Time Salaries 2,000 2,000 2,000
61000 Hourly 20,000 11,500 18,920
61100 Hourty OT 0 0 0
61250 Additional Compensation 5,000 5,000 4,036
62000 FICA 25,877 24,686 22,133
63600 Additional Retirement 9,534 9,101 7,877
64900 Workers Comp. 25,070 22,379 23,017
64920 Health Insurance 71,363 70,096 70,672
64930 Dental Insurance 3,742 3,979 4,058
64940 Vision Insurance 663 694 716
64950 Life Insurance 374 375 330
64960 LTD 822 730 707
64970 Chiro 122 114 78
64980 LTC 498 515 535
65000 Retirement 46,689 46,998 38,622
67000 Physical Exams 250 250 280
SUBTOTAL: 523,261 502,615 471,135
OPERATING EXPENSES
68000 Uniforms 2,500 2,500 1,333
69100 Training 750 750 500
70000 General Operating Expenses 4,000 4,000 2,533
72000 Office Supplies 6,000 6,000 5,200
73000 Subscriptions 0 0 0
73500 Fees 60,000 55,000 58,000
74000 Membership 800 800 0
75000 Postage 12,000 12,000 10,000
76000 Telephone 4,000 3,500 3,600
76200 Conference Expense 500 500 0
76300 Advertising/Legal 1,000 125 700
77000 Prof. Services 0 0 0
77010 Prof. Services Engineering 15,000 15,000 20,000
77025 Prof. Services Audit 3,000 3,000 3,000
77030 Prof. Services Computer 0 0 0
77040 Professional Services Other 20,000 30,000 13,066
77060 Sewer Analysis 75,000 75,000 70,000
77900 Property Tax Collection Fee 1,500 1,500 1,325
79000 Utilities 118,000 118,000 113,000
80000 Office Equipment Maintenance 6,100 6,100 5,151
81000 Vehicle Maintenance 15,000 20,000 10,000
81500 Fuel 13,000 13,000 8,093
81501 CNG Fuel 7,500 7,500 7,272
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 10,500 10,500 4,429
82000 Equipment Maintenance 5,000 5,000 4,916
83000 Equipment & Tools 4,000 4,000 12,000
84000 System Maintenance 60,000 60,000 27,913
85000 Building Maintenance 3,000 3,000 3,500
85200 Janitorial Supplies 100 100 400
85500 Generator Rental 0 0 0
87000 Landscape Maint. 15,000 12,000 20,000
89000 Street Maint 0 0 0
89150 Refunds 0 0 6,500
29006 Bond Payment - Principal 175,000 170,000 170,000
89355 Bond Payment - Interest 19,425 26,670 26,670
SUBTOTAL: 657,675 665,545 609,101
SUBTOTAL SALARY & OPERATING: 1,180,936 1,168,160 1,080,236 RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 43
FUND-130 : DEPARTMENT-7300
2023-24 2022-23 2022-23
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 203,127 189,623 153,866
89450 Oper. Transfer to Capital Fund 658,627 553,692 741,622 SUBTOTAL : 861,754 743,315 895,488
TOTAL: 2,042,690 1,911,475 1,975,724
CAPITAL OUTLAY (a)
90000 2022-23 0 0 0
Standard Truck -1/2 Cost (FY 22-23) 34,000
Headworks Screen Collector (FY 22-23) 80,000
Service Truck with Hoist -1/2 Cost 104,500
Standard Truck -1/2 Cost 34,000
SCADA Upgrades - Monitor Pond Level 200,000
TOTAL: 452,500 0 0
a. Funded by the Enterprise Capital Fund - Sewer.
STREET DEPARTMENT Page - 44
FUND-200 : DEPARTMENT-6500
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 148,306 142,911 133,114
60100 Over Time Salaries 500 500 350
61000 Hourly 3,000 3,000 1,000
61250 Additional Compensation 2,966 2,858 3,058
62000 FICA 11,840 11,419 9,952
63600 Additional Retirement 4,207 4,214 3,320
64900 Workers Comp. 11,420 10,314 9,424
64920 Health Insurance 34,517 27,962 29,366
64930 Dental Insurance 1,678 1,330 1,333
64940 Vision Insurance 315 266 250
64950 Life Insurance 178 181 150
64960 LTD 379 346 320
64970 Chiro 36 23 20
64980 LTC 355 327 300
65000 Retirement 22,246 22,080 17,409
67000 Physical Exams 300 300 80
SUBTOTAL: 242,243 228,032 209,446
OPERATING EXPENSES
68000 Uniforms 600 600 482
69200 Training 500 500 80
70000 General Operating Expenses 300 300 136
72000 Office Supplies 250 250 20
73500 Fees 260 260 100
75000 Postage 40 40 0
76000 Telephone 1,100 1,100 666
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 0
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 8,527
78000 Refuse Disposal Fee 0 0 0
79000 Utilities 16,000 16,000 13,252
80000 Office Equip Maintenance 2,000 2,000 1,842
81000 Vehicle Maintenance 5,000 5,000 1,000
81500 Fuel 7,000 7,000 6,626
81501 CNG Fuel 274 274 49
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (2) 5,500 5,500 1,957
82000 Equipment Maintenance 2,500 2,500 629
83000 Equipment & Tools 2,000 2,000 800
84000 System Maintenance 0 0 0
85000 Building Maintenance 750 750 123
85200 Janitorial Supplies 75 75 35
87000 Landscape Maintenance 50 50 0
87100 Graffitti 50 50 0
89000 Street Maintenance 120,000 120,000 50,824
89010 Signal Light Maintenance 25,000 25,000 26,000
89030 Street Signs 10,000 10,000 8,000
SUBTOTAL: 220,899 220,899 127,647
SUBTOTAL SALARY & OPERATING: 463,142 448,931 337,093
STREET DEPARTMENT Page - 45
FUND-200 : DEPARTMENT-6500
2023-24 2022-23 2022-23
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 79,663 72,873 66,736
TOTAL: 542,804 521,804 403,829
CONSTRUCTION PROJECTS
90000 2022-23 0 0 26,550
Madsen Area Preventative Maintenance 1,000,000
River Road Overlay 1,500,000
SUBTOTAL: 2,500,000 0 26,550
TOTAL: 3,042,804 521,804 430,379
LANDSCAPE MAINTENANCE Page - 46
FUND-200 : DEPARTMENT-8136
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 71,525 80,249 64,574
60100 Over Time Salaries 0 0 100
61000 Hourly 12,000 12,000 14,258
61100 Hourly O.T. 0 0 0
61250 Additional Compensation 1,430 1,605 74
62000 FICA 6,499 7,180 5,934
63600 Additional Retirement 2,304 2,524 1,700
64900 Workers Comp. 6,283 6,498 5,413
64920 Health Insurance 21,318 22,421 16,509
64930 Dental Insurance 1,019 1,072 800
64940 Vision Insurance 191 209 150
64950 Life Insurance 100 112 80
64960 LTD 193 209 150
64970 Chiro 45 42 25
64980 LTC 202 186 125
65000 Retirement 10,729 12,398 8,460
67000 Physical Exams 0 0 0
SUBTOTAL: 133,838 146,706 118,352
OPERATING EXPENSES
68000 Uniforms 700 700 350
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 300 300 120
81501 CNG Fuel 25 25 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 25 25 0
82000 Equipment Maintenance 160 160 20
83000 Equipment & Tools 200 200 200
84000 System Maintenance 1,000 0 867
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 0 0 0
87000 Landscape Maintenance 168,000 168,000 161,502
SUBTOTAL: 170,460 169,460 163,060
SUBTOTAL SALARY & OPERATING: 304,298 316,166 281,412
89400 Overhead Charge 52,341 51,322 54,417
TOTAL : 356,639 367,488 335,829
STA DEPARTMENT Page - 47
FUND-270 : DEPARTMENT-6610
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 47
60100 Overtime 0 0 0
61000 Hourly 500 500 562
61250 Additional Compensation 0 0 0
62000 FICA 38 38 47
63600 Additional Retirement 0 0 0
64900 Workers Comp. 38 35 41
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: 576 573 697
OPERATING EXPENSES
67000 Physical Exams 10 10 0
68000 Uniforms 10 10 3
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 1,500 363
81500 Fuel 500 500 12
81501 CNG Fuel 32 32 0
81502 Fueling Station Maintenance 6 6 0
81900 Vehicle Insurance (1) 300 300 837
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 1,964
SUBTOTAL SALARY & OPERATING: 4,119 4,117 2,662
89400 Overhead Charge 709 668 473
CAPITAL OUTLAY
90000 2022-23 0 0 0
SUBTOTAL: 0 0 0
TOTAL: 4,828 4,785 3,135
BLOSSOM EXPRESS Page - 48
FUND-270: DEPARTMENT-6650
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,168 5,761 7,316
60100 Over Time Salaries 50 50 0
61000 Hourly 1,500 1,500 500
61250 Additional Compensation 143 115 0
62000 FICA 678 568 578
63600 Additional Retirement 237 196 214
63700 Deferred Comp 0 0 0
64900 Workers Comp. 656 515 533
64920 Health Insurance 1,705 1,414 1,392
64930 Dental Insurance 74 63 64
64940 Vision Insurance 15 13 13
64950 Life Insurance 8 7 7
64960 LTD 21 15 15
64970 Chiro 5 4 4
64980 LTC 12 10 12
65000 Retirement 1,075 890 980
67000 Physical Exams 0 0 0
SUBTOTAL: 13,345 11,121 11,627
OPERATING EXPENSES
70000 General Operating Expenses 27,700 15,000 19,632
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 2,000 2,000
81501 CNG Fuel 7,500 7,500 7,000
81900 Vehicle Insurance 7,300 7,300 6,884
83000 Tools and Equipment 100 100 0
SUBTOTAL: 46,510 33,810 36,271
SUBTOTAL SALARY & OPERATING: 59,855 44,931 47,898
89400 Overhead Charge 10,295 7,293 9,741
CAPITAL OUTLAY
90000 2022-23 0 0 0
Short Range Transit Plan 75,000
SUBTOTAL: 75,000 0 0
TOTAL: 145,150 52,224 57,639
REDEVELOPMENT AGENCY Page - 49
FUND-450 : DEPARTMENT-9100
2023-24 2022-23 2022-23
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 660,300 693,315 660,300
77050 Administrative Fee 250,000 250,000 250,000
77040 Professional Fees 17,000 17,000 6,000
SUBTOTAL: 927,300 960,315 916,300
TOTAL: 927,300 960,315 916,300
CDBG Page - 50
FUND-600 : DEPARTMENT- 6220
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 874 824 2,990
60100 Over Time Salaries 300 300 0
61000 Hourly 0 0 0
61250 Additional Compensation 17 16 0
62000 FICA 91 87 228
63600 Additional Retirement 0 0 86
64900 Workers Comp. 88 81 203
64920 Health Insurance 250 230 723
64930 Dental Insurance 11 11 35
64940 Vision Insurance 2 2 7
64950 Life Insurance 1 1 4
64960 LTD 3 2 8
64970 Chiro 0 1 2
64980 LTC 2 2 8
65000 Retirement 131 127 407
SUBTOTAL: 1,771 1,686 4,700
OPERATING EXPENSES
70000 General Operating Expenses 8,500 8,500 10,000
70000 Bethany Homes - Meals on Wheels 5,500 5,500 0
70000 SJC - Meals on Wheels 0 0 0
76300 Advertising/Legal 200 200 300
77040 Prof. Services Other 0 0 0
SUBTOTAL: 14,200 14,200 10,300
SUBTOTAL SALARY & OPERATING: 15,971 15,886 15,000
89400 Overhead Charge 0 0 0
TOTAL: 15,971 15,886 15,000
CAPITAL OUTLAY
90000 2022-23 0 0 0
SUBTOTAL: 0 0 0
TOTAL: 15,971 15,886 15,000
DUTCH MEADOWS MAINTENANCE DIST. Page - 51
FUND-710 : DEPARTMENT-8110
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 1,246
61000 Hourly 0 0 0
61250 Additional Compensation 19 17 0
62000 FICA 74 68 92
63600 Additional Retirement 31 30 39
64900 Workers Comp. 71 63 85
64920 Health Insurance 203 186 297
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 142 135 175
SUBTOTAL: 1,506 1,387 1,961
OPERATING EXPENSES
68000 Uniforms 20 20 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 45
79000 Utilities 126 126 120
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 65 89
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: 9,061 9,454 8,645
SUBTOTAL SALARY & OPERATING: 10,566 10,840 10,605
89400 Overhead Charge 1,817 1,775 1,886
TOTAL : 12,384 12,615 12,492
COUNTRY WOODS MAINTENANCE DIST. Page - 52
FUND-720 : DEPARTMENT-8120
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 1,778
61000 Hourly 0 0 70
61250 Additional Compensation 19 17 0
62000 FICA 74 68 138
63600 Additional Retirement 31 30 56
64900 Workers Comp. 71 63 125
64920 Health Insurance 203 186 470
64930 Dental Insurance 10 10 24
64940 Vision Insurance 2 2 5
64950 Life Insurance 1 1 3
64960 LTD 2 2 5
64970 Chiro 0 0 1
64980 LTC 1 1 4
65000 Retirement 142 135 252
SUBTOTAL: 1,506 1,387 2,931
OPERATING EXPENSES
68000 Uniforms 25 25 9
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 100 65 89
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 10,820
SUBTOTAL: 11,680 12,132 11,255
SUBTOTAL SALARY & OPERATING: 13,186 13,518 14,186
89400 Overhead Charge 2,268 2,213 2,523
TOTAL : 15,454 15,732 16,708
FARMLAND ESTATES MAINTENANCE DIST Page - 53
FUND- 730: DEPARTMENT-8130
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 859
61000 Hourly 0 0 0
61250 Additional Compensation 19 17 0
62000 FICA 74 68 63
63600 Additional Retirement 31 30 27
64900 Workers Comp. 71 63 58
64920 Health Insurance 203 186 138
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 142 135 121
SUBTOTAL: 1,506 1,387 1,280
OPERATING EXPENSES
68000 Uniforms 20 20 4
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 100 65 89
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: 5,930 5,895 5,232
SUBTOTAL SALARY & OPERATING: 7,436 7,282 6,512
89400 Overhead Charge 1,279 1,192 1,158
TOTAL : 8,715 8,474 7,670
JACOBS LANDING Page - 54
FUND- 740: DEPARTMENT-8140
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 925
61000 Hourly 0 0 0
61250 Additional Compensation 19 17 0
62000 FICA 74 68 68
63600 Additional Retirement 31 30 29
64900 Workers Comp. 71 63 63
64920 Health Insurance 203 186 138
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 142 135 131
SUBTOTAL: 1,506 1,387 1,368
OPERATING EXPENSES
68000 Uniforms 20 20 4
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 134 134 132
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 65 89
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: 4,464 6,829 3,912
SUBTOTAL SALARY & OPERATING: 5,970 8,216 5,279
89400 Overhead Charge 1,027 1,345 939
TOTAL : 6,997 9,561 6,218
CAROLINA'S Page - 55
FUND- 750: DEPARTMENT- 8150
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 763
60100 Overtime 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 19 17 0
62000 FICA 74 68 56
63600 Additional Retirement 31 30 24
64900 Workers Comp. 71 63 52
64920 Health Insurance 203 186 138
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 142 135 107
SUBTOTAL: 1,506 1,387 1,153
OPERATING EXPENSES
68000 Uniforms 15 15 4
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 84
79000 Utilities 5,000 1,500 4,795
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 65 89
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 4,000 3,210 3,355
SUBTOTAL: 9,445 5,120 8,356
SUBTOTAL SALARY & OPERATING: 10,951 6,507 9,509
89400 Overhead Charge 1,884 1,065 1,691
TOTAL : 12,834 7,572 11,200
BOESCH-KINGERY MAINTENANCE DIST Page - 56
FUND- 760: DEPARTMENT- 8160
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 763
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 19 17 0
62000 FICA 74 68 56
63600 Additional Retirement 31 30 24
64900 Workers Comp. 71 63 52
64920 Health Insurance 203 186 138
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 142 135 107
SUBTOTAL: 1,506 1,387 1,153
OPERATING EXPENSES
68000 Uniforms 20 20 4
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 100 65 89
81502 Fueling Station Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 9,500 9,324 9,324
SUBTOTAL: 10,140 9,929 9,507
SUBTOTAL SALARY & OPERATING: 11,646 11,316 10,661
89400 Overhead Charge 2,003 1,853 1,896
TOTAL : 13,649 13,168 12,556
MAIN STREET MAINTENANCE DISTRICT Page - 57
FUND- 770: DEPARTMENT- 8170
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 18,220 5,571 19,567
60100 Salaries O.T. 0 0 0
61000 Hourly 8,000 8,500 7,044
61250 Additional Compensation 364 111 0
62000 FICA 2,034 1,085 2,013
63600 Additional Retirement 601 30 210
64900 Workers Comp. 1,972 1,017 1,806
64920 Health Insurance 7,384 2,177 5,655
64930 Dental Insurance 418 147 349
64940 Vision Insurance 69 23 61
64950 Life Insurance 28 9 29
64960 LTD 50 16 47
64970 Chiro 2 0 2
64980 LTC 60 9 37
65000 Retirement 2,733 861 1,702
SUBTOTAL: 41,935 19,557 38,522
OPERATING EXPENSES
68000 Uniforms 125 100 124
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 110 110 105
79000 Utilities 100 100 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 65 89
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 6,220
SUBTOTAL: 7,295 1,435 6,568
SUBTOTAL SALARY & OPERATING: 49,230 20,992 45,090
89400 Overhead Charge 8,468 3,437 8,019
TOTAL : 57,698 24,429 53,108
CORNERSTONE MAINTENANCE DISTRICT Page - 58
FUND- 771: DEPARTMENT- 8171
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 763
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 19 17 0
62000 FICA 74 68 56
63600 Additional Retirement 31 30 24
64900 Workers Comp. 71 63 52
64920 Health Insurance 203 186 138
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 142 135 107
SUBTOTAL: 1,506 1,387 1,153
OPERATING EXPENSES
68000 Uniforms 25 25 4
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 200 200 141
79000 Utilities 50 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 89
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 9,324
SUBTOTAL: 10,375 10,375 9,587
SUBTOTAL SALARY & OPERATING: 11,881 11,762 10,741
89400 Overhead Charge 2,044 1,926 1,910
TOTAL : 13,924 13,687 12,651
VINEYARDS MAINTENANCE DISTRICT Page - 59
FUND- 772: DEPARTMENT- 8172
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 1,392
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 19 17 0
62000 FICA 74 68 104
63600 Additional Retirement 31 30 41
64900 Workers Comp. 71 63 95
64920 Health Insurance 203 186 267
64930 Dental Insurance 10 10 14
64940 Vision Insurance 2 2 3
64950 Life Insurance 1 1 1
64960 LTD 2 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 142 135 187
SUBTOTAL: 1,506 1,387 2,110
OPERATING EXPENSES
68000 Uniforms 40 40 6
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 89
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 31,758
SUBTOTAL: 32,990 32,990 32,283
SUBTOTAL SALARY & OPERATING: 34,496 34,377 34,393
89400 Overhead Charge 5,933 5,628 6,116
TOTAL : 40,429 40,005 40,510
ALEXANDRA MAINTENANCE DISTRICT Page - 60
FUND- 773: DEPARTMENT- 8173
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 948 871 819
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 19 17 0
62000 FICA 74 68 60
63600 Additional Retirement 31 30 24
64900 Workers Comp. 71 63 56
64920 Health Insurance 203 186 179
64930 Dental Insurance 10 10 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 2
64970 Chiro 0 0 0
64980 LTC 1 1 1
65000 Retirement 142 135 116
SUBTOTAL: 1,506 1,387 1,270
OPERATING EXPENSES
68000 Uniforms 25 25 4
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 48
79000 Utilities 50 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 89
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 3,854
SUBTOTAL SALARY & OPERATING: 6,081 5,562 5,124
89400 Overhead Charge 1,046 911 911
TOTAL : 7,126 6,472 6,035
RIPON LIGHTING DISTRICT Page - 61
FUND- 780: DEPARTMENT- 8180
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 27,739 15,272 27,542
60100 Salaries O.T. 0 0 92
61000 Hourly 400 400 170
61250 Additional Compensation 555 305 75
62000 FICA 2,195 1,222 2,366
63600 Additional Retirement 0 0 942
64900 Workers Comp. 2,117 1,133 1,866
64920 Health Insurance 6,991 3,923 8,000
64930 Dental Insurance 304 197 345
64940 Vision Insurance 61 37 70
64950 Life Insurance 33 16 28
64960 LTD 79 41 80
64970 Chiro 9 3 2
64980 LTC 73 41 85
65000 Retirement 4,161 2,360 3,875
SUBTOTAL: 44,716 24,951 45,538
OPERATING EXPENSES
68000 Uniforms 150 150 120
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 79
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 2,890
79000 Utilities 146,000 145,000 143,730
80000 Office Equip Maint 0 0 0
81000 Vehicle Maintenance 3,000 3,000 5,600
81500 Fuel 2,500 4,500 1,130
81501 CNG Fuel 170 170 0
81502 Fueling Station Maintenance 300 300 0
81900 Vehicle Insurance 550 400 500
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 3,500
89030 Street Signs Maintenance 0 0 0
89100 Street Light Maintenance 25,000 10,000 21,160
89375 Municipal Finance Rental 0 0 0
SUBTOTAL: 188,230 173,080 179,952
SUBTOTAL SALARY & OPERATING: 232,946 198,031 225,491
89400 Overhead Charge 40,068 38,830 45,516
TOTAL : 273,014 236,862 271,007
CAPITAL PROJECTS Page - 62
FUND-900 : DEPARTMENT- Various
2023-24 2022-23 2022-23
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 113,899 60,900 86,254
60100 Over Time Salaries 0 0 1,044
61000 Hourly 0 0 9,313
61250 Additional Compensation 2,278 1,218 0
62000 FICA 8,888 4,752 6,957
63600 Additional Retirement 3,091 1,952 1,640
64900 Workers Comp. 8,568 4,404 6,589
64920 Health Insurance 20,713 12,741 13,642
64930 Dental Insurance 1,055 693 742
64940 Vision Insurance 192 123 139
64950 Life Insurance 117 67 81
64960 LTD 293 143 192
64970 Chiro 0 0 23
64980 LTC 140 80 112
65000 Retirement 17,085 9,409 11,424
SUBTOTAL: 176,319 96,481 138,151
OPERATING EXPENSES
70000 General Operating Expenses 0 0 0
72000 Office Supplies 0 0 615
73500 Fees 0 0 0
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 25,380
77010 Prof. Services Engineering 165,000 5,000 165,606
77030 Professional Services Computer 500 500 0
77040 Professional Services Other 45,000 20,000 42,463
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: 210,800 25,800 234,063
SUBTOTAL SALARY & OPERATING: 387,119 122,281 372,215
89400 Overhead Charge 66,586 20,020 66,277
CAPITAL PROJECTS
90000 2022-23 0 0 2,071,841
Library Parking Lot Resurface (FY 22-23) a 38,000 38,000 Tennis Court Reconstruction (FY 22-23) a 262,000 262,000 Resurface Court at Vermuelen (FY 22-23) a 20,000 20,000 Senior Center Building Improvements (FY 22-23) b 180,000 180,000 20,837 Vehicle Maint Facility - PFFP Share 7,868,300
Vehicle Maint Facility - Gen Capital Share c 3,107,241
Vehicle Maint Facility - Water Ent Capital Share 800,000 Vehicle Maint Facility - Sewer Ent Capital Share 1,256,500 East Main / Highway 99 Traffic Signal d 720,000
Well 9 Rehabilitation e 200,000
SUBTOTAL: 14,452,041 500,000 2,092,678
TOTAL: 14,905,746 642,301 2,531,169
Note(s):
a. Funded by the Parks & Rec Gen Capital Fund.
BUDGET TOTALS Page - 62
2023-24 2022-23 2022-23
BUDGETED BUDGETED ACTUAL
Total Salaries 8,567,053 7,974,091 8,127,152
Total Burden 5,149,843 4,858,189 4,546,947
Total Operational 7,440,529 6,712,307 6,903,710
Total Overhead 3,084,667 2,712,377 2,979,183
Sub-Total 24,242,092 22,256,963 22,556,991
Capital Outlay 20,876,641 570,000 2,520,652
Redevelopment Enforceable Obligations 927,300 960,315 916,300 Total Budget 46,046,033 23,787,278 25,993,943
Total Tranfers 2,598,947 2,612,411 3,392,529
CHART OF RECEIPTS Page - 63
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
ACCOUNT 2023-24 2022-23
100 GENERAL FUND:
Taxes
41010 Property Tax Current Secured 1,935,547 1,897,595
41011 Property Tax-Current Unsecured 102,055 100,054
41012 SB813 Taxes 60,000 60,000
41021 Property Tax-Prior Unsecured 1,500 1,500
41025 Prop Tax Redevelopment 440,000 430,000
41030 Homeowner's Relief 12,000 12,171
41035 Documentary Transfer Tax 85,000 85,000
41040 Property Tax - Interest & Penalty 5,000 4,450
42100 Hotel - Motel Tax 210,000 205,000
47100 Vehicle (In Lieu) - Normal 16,500 16,378
47200 Vehicle (In Lieu) - VLF & Prop Tax Swap 1,989,880 1,895,124 47300 Sales Tax 3,950,000 4,500,000
47301 SB509 - Prop 172 Funds 110,000 110,000
47305 Sales Tax In Lieu - triple flip 0 0
SUBTOTAL: 8,917,482 9,317,272
Franchise Fees
43010 PG&E Gas 87,000 98,392
43100 Electric - PG&E / MID 260,000 252,724
43200 Cable T.V. 102,000 100,000
43300 Commercial Garbage 125,000 120,000
SUBTOTAL: 574,000 571,116
License
44010 Business License 240,000 236,692
44020 Massage Permits 0 0
44050 Home Occupation 22,000 22,000
108-44100 Dog Licenses 10,500 10,661
44200 Bike Licenses 20 18
SUBTOTAL: 272,520 269,371
Page - 64
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2023-24 2022-23
Fees
51500 Planning Fees 25,000 45,000
51505 Code Enforcement 3,000 4,500
51600 Engineering Fees 25,000 40,000
51650 GIS Fees 0 0
51655 Transportation Permit Fees 5,000 4,500
SUBTOTAL: 58,000 94,000
Permits
45000 Building Permits 250,000 372,338
45800 SMIP 2,000 8,457
45810 Building Standards Fund 1,000 1,754
SUBTOTAL: 253,000 382,549
Police Activity Revenue
47302 AB3229 - COPS 150,000 150,000
108-49001 Impound Dog 5,000 3,000
49005 Fingerprint 4,000 4,000
49010 Police Reports 20 20
49020 Reimbursement Police 75,000 75,000
49025 Range Rent 7,500 0
49026 Parking Permit Program 50 50
107-49030 Auto Theft Fund 0 0
105-49035 Abandoned Vehicle Abatement Prog. 5,000 4,391 49600 Traffic 20,000 16,500
49610 Parking 30,000 30,000
49620 Court Fine-Penalty 250 250
49640 Proof of Correction 200 210
49650 Booking Fees Recovery 1,000 819
49660 Fees Alcohol Lab 500 545
49670 Fees Red Light Surcharge 2,000 1,900
49680 Domestic Violence Registration 0 0
49690 Towed Vehicle 20,000 20,000
49720 Reimbursement Traffic-Safety 5,000 4,500
106-49882 Drug Seizure Fund + Interest 500 400
108-49883 Spay & Neuter 5,000 3,500
108-49884 Rabies/Misc Shots 100 120
108-49885 Animal Shelter Donation 1,500 1,500
49885 Lathrop Dispatch 1,132,994 1,125,005
49886 Escalon Dispatch 189,417 180,803
49887 Police Training 13,000 12,977
49888 Cadet Grants 0 15,387
109-49102 Police Grants 0 21,415
49889 Christmas Fund 0 0
49890 Donation 0 400
49905 Donation-YPAC 0 0
108-49895 AVID 250 250
108-49900 Animal Adoption 0 0
SUBTOTAL: 1,668,281 1,672,942
Page - 65
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2023-24 2022-23
Miscellaneous
51200 CNG Income 160,000 270,000
51250 Fuel Income 41,000 44,441
51300 Golf Lease Revenue 56,000 56,471
51550 Fireworks Booth Income 0 0
51900 Misc. Revenue 110,000 105,000
51901 W/Comp Third Party Cks 0 0
51905 Transfer From General Capital 0 0
51906 Cash Over/Short 0 10
51915 State Mandate Reimbursement 9,000 9,000
51930 Return Check Fee 500 350
51935 Overhead Recovery 1,273,840 1,263,117
51955 Almond Crop Income 600 200
51966 Donations 0 0
150-53000 Community Center Rental 60,000 56,913
53005 House Rental 10,000 10,200
53010 PAL Bldg Rental 46,500 45,250
53030 Gazebo Rental 5,000 3,000
53051 Sprint/NEXTEL 12,000 11,670
53052 Cellular One - AT&T Rent 15,000 14,630
53053 T-Mobile Rent 0 7,584
53056 Ag Land Rental 2,000 2,800
53060 Stouffer Hall Rental 20,000 18,157
53065 Rental - Misc 15,000 15,000
54000 Interest 110,000 110,000
54010 G.F. Mitigation Interest Transfer 0 0
54020 GAP ++ Interest 7,000 7,000
56000 Benefit District Pass Thru 5,000 5,000
57000 Housing/Loan Income 1,000 1,000
COVID-19 Cares Act Funding 0 0
57025 Successor Agency Admin Fee 250,000 250,000
SUBTOTAL: 2,209,440 2,306,793
300 RECREATION
51400 Recreation Fees 200 188
51410 Concessions 1,500 1,774
51415 Field Rent - Mistlin BB Fields 193,500 186,007
51420 Baseball Sponsor 8,000 8,000
51421 Basketball Sponsor 500 600
51422 Flag Football Sponsor 2,500 2,600
51425 Soccer Sponsor 10,000 10,200
51430 Vender Permit 2,000 1,500
51440 Concessions - Mistlin Sports Park 12,000 11,606
51450 Field Rent - Mistlin Soccer Fields 85,000 85,000
51455 Field Rent - Veterans & Stouffer Parks 10,000 10,000 51456 Field Rent - Mistlin Indoor Sports Facility 118,000 113,247 52XXX Activities/Classes 230,000 223,883
54000 Interest 0 0
673,200 654,605
100-51938 General Fund Department Recovery 1,810,828 1,886,049 TOTAL GENERAL FUND REVENUE: 16,436,750 17,154,697
Page - 66
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2023-24 2022-23
110 WATER SUPPLY FUND: Charges for Current Services
51000 Water Revenue 3,883,005 3,806,867
51010 Consumer Deposits 0 0
51011 Water Turn Off 0 600
51900 Misc. Revenue 1,000 500
54000 Interest 10,000 9,368
54002 Bond Interest Income 700 650
TOTAL: 3,894,705 3,817,985
********
120 GARBAGE FUND: Charges for Current Services
51100 Garbage Revenue 2,604,249 2,504,086
51190 Garbage Misc. 200 0
54000 Interest 2,600 2,136
TOTAL: 2,607,049 2,506,222
********
130 SEWER FUND:
41010 Property Taxes - Secured 77,000 75,339
41011 Property Taxes - Unsecured 4,000 3,972
41012 SB813 Taxes 2,800 2,719
41020 Prior Secured 0 0
41021 Prior Unsecured 200 0
41025 Property Taxes - Redev Addl 100,000 105,117
41026 Property Taxes - LMIHF Addl 0 0
41030 Homeowner Relief 700 483
41040 Interest & Penalty 250 0
51200 Sewer User Charge 1,847,740 1,776,673
51900 Misc. Revenue 0 1,000
53300 80% Golf Lease Revenue 0 0
54000 Interest 10,000 10,421
54001 Bond Interest Income 0 0
TOTAL: 2,042,690 1,975,724
Page - 67
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2023-24 2022-23
200 TRAFFIC & SAFETY:
47305 AB2928 - Prop. 42 0 0
47310 Curb & Gutter 0 6,938
51900 Miscellaneous 0 4,305
54000 Interest for All Street Funds 70,000 70,000
55000 Grants 0 900,000
70,000 981,243
203 HIGHWAY USERS TAX 2103 FUNDS
47310 Highway Users Tax 2103 158,341 137,160
54000 Interest 800 482
159,141 137,642
210 HIGHWAY USERS TAX 2105 FUNDS
47350 Highway Users Tax 2105 104,854 96,416
54000 Interest 600 331
105,454 96,747
220 HIGHWAY USERS TAX 2106 FUNDS
47400 Highway Users Tax 2106 65,657 60,672
54000 Interest 400 397
66,057 61,069
230 HIGHWAY USERS TAX 2107 FUNDS
47500 Highway Users Tax 2107 125,944 115,500
54000 Interest 3,300 2,082
129,244 117,582
240 HIGHWAY USERS BICYCLE TAX 2107.5 FUNDS
47600 Highway Users Bicycle Tax 2107.5 4,000 4,000
54000 Interest 30 16
4,030 4,016
Page - 68
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2023-24 2022-23
250 MEASURE "K" FUNDS
47650 Measure "K" Funds 350,000 370,000
54000 Interest 12,000 11,364
362,000 381,364
260 COG ALLOTMENT LTF FUNDS
46000 General LTF Funds 507,522 604,282
Transit LTF Funds 169,125 169,761
47601 Bike & Pedestrian 15,922 15,978
54000 Interest 8,100 3,179
700,669 793,200
270 COG ALLOTMENT - TRANSPORTATION
46000 COG Allotment - Transportation 6,500 3,804
46060 MKR Transit Assistance 55,000 52,800
49700 Bus Fare 1,000 1,000
49800 Blossom Express Bus Fare 1,000 815
54000 Interest 3,800 310
67,300 58,729
246 SB1 STREET & ROAD TAX
47306 Road Maintenance & Rehabilitation 395,005 346,556 54000 Interest 450 1,298
47306 Loan Repayment 0 0
395,455 347,854
********
450 REDEVELOPMENT AGENCY
41005 Property Taxes - Enforceable Obligations 927,300 560,968 51900 Misc. Revenue 0 0
54000 Interest 4,003 224,776
54001 Interest - Restricted Funds 0 12,403
54006 Bond Interest 6,186 1,283
937,489 799,430
Page - 69
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2023-24 2022-23
600 CDBG:
40700 CDBG Public Service Grant 15,886 35,837
Capital Grant 180,000 0
54000 Interest 0 0
195,886 35,837
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 14,500 12,644
760 BOESCH-KINGERY LANDSCAPE MAINTENANCE DISTRICT:
41070 Assessment Charge 6,061 6,061
770 MAIN STREET LANDSCAPE MAINTENANCE DISTRICT:
41065 Assessment Charge 10,481 10,481
771 CORNERSTONE LANDSCAPE MAINTENANCE DISTRICT:
41071 Assessment Charge 14,079 14,079
772 VINEYARDS LANDSCAPE MAINTENANCE DISTRICT:
41072 Assessment Charge 64,939 64,939
773 ALEXANDRA LANDSCAPE MAINTENANCE DISTRICT:
41073 Assessment Charge 5,397 5,053
780 LIGHTING DISTRICT:
41010 Property Tax - Current Secured 15,500 15,063
41011 Property Tax - Current Unsecured 750 795
41012 SB-813 580 552
41021 Property Tax - Prior Unsecured 20 19
41025 Property Tax - Redevelopment Add'l 25,000 24,038
41030 Homeowner's Relief 110 96
41040 Interest & Penalty 120 118
41085 Assessment Charge 270,000 269,555
SUBTOTAL: 312,080 310,236
Page - 70
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2023-24 2022-23
9 CAPITAL FUNDS:
50010 Water Fee 110,000 171,537
50010 SSJID Water Connection Fee 15,000 10,000
51020 Water Meter Surcharge 195,000 192,716
50020 Refuse Fee 10,000 15,000
50040 Parks Fee 15,000 33,000
50050 Circulation Fee 0 0
50103 Mitigation Fee 50,000 10,000
50110 RTIF 65,000 266,400
51900 Grants 0 126,491
54000 Interest 40,000 200,000
56050 Economic Development 0 0
56052 North Pointe Specific Plan 0 0
57001 Library Fee 5,000 1,200
57002 Police/City Hall Fee 15,000 70,000
57003 Transportation Fee 150,000 610,000
57004 Storm Drain Fee 65,000 100,000
57005 Sewer Fee 150,000 220,000
57006 Corp Yard 15,000 117,500
57007 Underground Utilities 0 10,000
Total Capital Fees 900,000 2,153,844