Ripon City Council
July 9, 2024

MEMO
TO: Honorable City Council
FROM: Kevin Werner
SUBJECT: Fiscal Year 2024-25 Annual Operating and Capital Budget DATE: June 17, 2024
The purpose of this memorandum is to summarize the attached proposed Fiscal Year 2024-25 Operating and Capital Budget for consideration and adoption by the City Council. At the start of preparing this year’s 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 2024-25 Budget is balanced, funds all debt service obligations, and funds critical deferred maintenance items.

The following table summarizes the budget for each of the City’s operating funds.

FY 2024-25 Annual Operating Budget Summary
FY 2024-25
Revenue
FY 2024-25
Expenses
Proposed
Transfers
Transfer Summary
General Fund $17,757,485 ($16,898,863) ($858,621)
Transfer includes $36,842 to CNG
Capital Fund, $76,779 to L&L Districts
operating in the negative, $475,000 to
the Dept Capital Fund, $110,000 to the
Park & Rec Capital Fund, and $160,000
to the CalPERS Contingency Fund.

Water Operating Fund $3,944,000 ($3,003,063) ($940,937) To Water Enterprise Capital Fund Garbage Operating Fund $2,761,248 ($2,751,229) ($10,019) To Garbage Enterprise Capital Fund Sewer Operating Fund $2,134,845 ($1,503,396) ($631,449) To Sewer Enterprise Capital Fund Street and Road Operating Fund $2,168,329 ($998,832) Revenue surplus funds streets and roads capital projects.

Transit Fund $133,725 ($133,725)
Redevelopment Obligations $937,489 ($927,300)
Landscaping & Lighting Districts $450,516 ($513,920) $76,779 From General Fund to L&L Districts that
operate in a deficit and do not have a
fund balance.

STAFFING ANALYSIS
Employee salaries 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 separation from the City. 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 using consultants to complete short-term needs.

At this time, the City employs 90 full-time employees; of these employees, 14 full-time positions have been added since the Great Recession, as described below:

Dispatchers: 7
Sworn Police Officers: 2
IT Technician: 1
Non-Sworn Supervisor/Records Clerk: 1
Code Enforcement Officer: 1
Regulatory Compliance Staff: 2
The Cities of Ripon and Lathrop entered into an agreement for Ripon to provide dispatch services for the recently formed Lathrop police department. Since the agreement has been in place, 7 new dispatch positions have been added to the City of Ripon staff. The expense of these positions are reimbursed by the City of Lathrop.

The proposed FY 2024-25 budget includes the following staffing changes:

Maintenance Worker: The Public Works Department is responsible for the maintenance of all City streets. As part of this work, contractors have been hired periodically to make repairs to sidewalks where a trip hazards exist and repair trench patches in the roadway after utility work has been completed. If the City was to hire a full-time Maintenance Worker to complete these repairs rather than contract for these services, staff projects the City would save $50,000 a year to the Street & Road Operating Fund.

Based on the historical number of sidewalk and asphalt repairs that typically need to be addressed each year, a full-time Maintenance Worker would be assigned to these tasks for half of the year. The remainder of the year would be assigned to other street and road maintenance activities such as crack filling, sign replacement, pot hole repairs, etc.

The total cost to the Street & Road Operating Fund to hire a full-time employee is $105,000. After considering the contract savings by self-performing sidewalk repair and asphalt patching of $50,000, the net fiscal impact to the Street & Road Operating Fund is projected to be an increase of $55,000.

Police Officer Trainee (Temporary Position): The Police Department has been challenged with recruiting qualified police officers. The local police academies hold very few spots for police officer candidates that are not sponsored by an agency. This has resulted in a low number of police academy graduates that are applying for positions at agencies, such as the City of Ripon, who do not sponsor individuals to attend the police academy.

The proposed Police Officer Trainee position would be a temporary position for FY 2024-25 for the Ripon Police Department to hire an employee to attend the police academy. While attending the police academy, this position will be assigned to a Field Training Officer where routine checks will be conducted to monitor progress through the academy.

While attending the police academy, this position will be a full-time employee receiving a salary and associated benefits such as medical and retirement benefits. The total fiscal impact to the General Fund is projected to be an increase of $80,000.

Following FY 2024-25, this position may be filled on a case-by-case basis with approval from the City Council.

Lead Community Service Officer: The Police Department currently employees three Community Service Officers that are responsible for animal control services, code enforcement, evidence processing, processing concealed weapons applications, and other duties as assigned.

The Community Services Officers all currently report to the Lieutenant position in the Police Department.

This FY 2024-25 Budget proposed to create a Lead Community Service Officer that will be responsible to oversee the day-to-day functions of the Community Service Officers and provide training, as needed. This position would continue to report to the Lieutenant.

The FY 2024-25 budget proposed to reclassify one of the current Community Service Officer’s to the Lead Community Service Officer. The overall fiscal impact to the General Fund with this reclassification is an increase of $15,000.

Assistant Civil Engineer: It’s recommended that an Assistant Civil Engineer position be added as a classification to provide a more common career path for a recent graduate with a Bachelor’s of Science in Civil Engineering at the City of Ripon. Below is a summary of the proposed classifications a civil engineer could be assigned, depending on experience, education, and licensing:

Assistant Civil Engineer (proposed classification) – Bachelors of Science in Civil Engineering and less than 5 years of experience.

Associate Civil Engineer (current classification) – Bachelors of Science in Civil Engineering and Professional Engineering License with 2+ years of experience.

Senior Civil Engineer (current classification) – Bachelors of Science in Civil Engineering and Professional Engineering License with 10+ years of experience.

Without an Assistant Civil Engineer classification, new Civil Engineering graduates with a Bachelor’s of Science have been assigned to the Engineering Tech 2 classification. This has resulted in low interest in job announcements and increased turnover of employees.

The overall fiscal impact to the General Fund with this change is an increase of $15,000.

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 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 2024-25, the projected overall General Fund revenue is $17,757,485, as described below.

FY 2024-25 General Fund Revenue Summary
Source FY 2024-25
Budget
FY 2023-24
Projected
Difference
Taxes $9,624,187 $9,287,258 +3.6%
Licenses & Permits $1,137,300 $1,190,265 -4.5%
Fees & Charges for Service $2,684,690 $2,734,771 -1.8%
Interest, Rents, & Reimbursements $858,181 $839,535 +2.2% Overhead $3,368,126 $3,152,300 +6.8%
Fines & Penalties $85,000 $85,000 n/c
Total $17,757,485 $17,289,129 +2.7%
Overall, General Fund revenue is projected to increase by 2.7 percent from what is projected to be collected in FY 2023-24. The largest reductions in revenue are expected in the Licenses & Permits and Fees & Charges for Service categories as a result of a budgeted reduction in development related revenue within both categories.

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 2019-20.

General Fund Revenue Trends (by fiscal year)
All sources have steadily increased over the last 5 years except for sales tax and development related revenue sources. Sales tax revenue sources increased by 35% in FY 2021-22 following the COVID-19 pandemic. It continues to exceed the pre-pandemic revenue, even with a projected reduction of sales tax revenue of 5.4% in FY 2023-24. 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, as shown in the figure below.

General Fund Sales Tax City Collected vs. Countywide Pool (by calendar year) 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 2023, the City’s share of the pool has increased from $251,000 in 2011 to $540,000 in 2023.

California currently collects a Transaction and 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 Transaction and 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 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 2024-25 proposed budget assumes growth in sales tax revenue increase of 2.4% as compared to FY 2023-24.

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 2024-25 proposed budget assumes an increase in property tax revenue of 4% as compared to FY 2023-24.

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 2024-25 proposed budget assumes an increase of Motor Vehicle in-lieu revenue of 5% as compared to FY 2023-24.

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 2024-25, the projected overall General Fund operating expenses is $16,898,863 (not including transfers), as described below.

FY 2024-25 General Fund Expense Summary
Department FY 2024-25
Budget
FY 2023-24
Projected
Difference
Legislative $427,054 $405,515 +5.3%
Administration $2,243,208 $2,005,172 +11.9%
CNG Fueling Station $158,158 $148,996 +6.1%
Building $500,147 $482,696 +3.6%
Planning $300,736 $272,001 +10.6%
Engineering $397,129 $345,090 +15.1%
Police $10,076,044 $8,983,762 +12.2%
Parks $1,624,652 $1,525,343 +6.5%
Recreation $867,899 $797,669 +8.8%
RDA Successor Agency $257,516 $235,069 +9.6%
Almond Blossom $46,321 $47,748 -3.0%
Total $16,898,863 $15,249,061 +10.8%
The following summarizes the largest changes in budgeted expenses as compared to fiscal year 2023-24:
• Administration Department: Expenses are projected to be 11.9 percent higher as compared to last fiscal year. This change is a result of increases in liability and property insurance deposits.
• Planning Department: Expenses are projected to be 10.6 percent higher as compared to last fiscal year. This change is a result of staff out on disability during FY 2023-24, thereby reducing salaries and benefits for that year.
• Engineering Department: Expenses are projected to be 15.1 percent higher as compared to last fiscal year. This change is a result of staff out on disability during FY 2023-24, thereby reducing salaries and benefits for that year.
• Police Department: Expenses are projected to be 12.2 percent higher as compared to last fiscal year. This change is a result of unfilled sworn police officer and dispatcher positions during FY 2023-24, thereby reducing salaries and benefits for that year.

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, salary, and mortality.

In addition to the Normal Cost, the City is charged an annual “Unfunded Actuarial Liability (UAL)” payment. 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 and shortening the amortization period.

The table below summarizes the City’s contribution to CalPERS for the Normal Cost and UAL for FY 2024-25:

Category Benefit # Employees
FY2024-25
Employer
Compensation
Rate
FY2024-25 Employer Compensation
Amount
Total $/Employee
Tier 1 3%@50 7 78.8% $693,430 $99,061
Tier 2 3%@55 1 23.0% $24,285 $24,285
Tier 3 2.7%@57 17 14.2% $241,152 $14,185
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 the City’s defined benefit obligations. Assets held within the trust are designated as irrevocable, meaning that the assets must be used to fund the City’s annual CalPERS financial liabilities. 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 in those accounts typically available to government entities. 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 this type of retirement plan, the City does not experience the unfunded liability as with a defined benefit retirement plan. The City provides employees with 15 percent contribution, plus will match up to 3.3 percent, if the employee contributes 6.6 percent to this plan. The following table summarizes the expense associated with the City of Ripon’s defined contribution plan:

Category # Employees
FY2024-25
Employer
Contribution
FY2024-25 Employer Compensation
Amount
Total $/Employee
City Contribution 66 15-18.3% $973,527 $14,750
General Fund Transfers
The following summarizes the General Fund transfers included in the FY 2024-25 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: $110,000
The purpose of this transfer is to fund the future capital replacement of items such as vehicles, mowers, playgrounds, etc.

CNG Capital Fund: $36,842
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: $76,799
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 2024-25:

FY 2024-25 General Fund Capital Outlay
Dept Capital Fund (Bal: $1,745,000) FY 2024-25
HVAC Unit Replacement at Natural Path Wellness $15,000
Roof Replacement at Natural Path Wellness $100,000
Paint Exterior Trim at City Hall $50,000
Roof Repairs at City Hall $38,000
HVAC Duct Cleaning at City Hall $60,000
Surveying System for Engineering & Police Dept $32,000
Vehicle for Building Dept $30,000
Components for Carwash at Fueling Station $16,000
Misc. Landscape Rehab Projects (FY 22-23) $515,000
Rack Battery Backups for IT - 5 ea $6,500
Desktop Computers - 12 ea $15,000
Plan Check Software for Building Dept $40,000
Portable Radios - 8 ea $45,000
Vehicle Radios - 6 ea $42,600
MESH Camera Site Upgrades - 10 ea $40,000
LPR Camera Site Upgrades $20,000
Patrol Vehicle $100,000
Body Cameras - 5 ea $15,000
Tasers - 5 ea $22,500
Rifle Rated Shield $5,000
Way Finding Sign Program $60,000
GIS System Improvements $20,000
Municipal Services Review $60,000
West Side Master Plan $130,000
Ag Land Mitigation Study $5,000
Housing Element $124,000
Total $1,606,600
The following summarizes the General Fund capital outlay items being funded through the Park & Recreation General Capital Fund for FY 2024-25:

FY 2024-25 Park & Recreation General Capital Outlay
Park & Rec Capital Fund (Bal: $3,150,000) FY 2024-25
11 Foot Lawn Mower $100,000
4 Foot Lawn Mower $26,000
6 Foot Flail Mower $13,000
16 Foot Lawn Mower $155,000
Community Center Tennis Courts $400,000
Community Center Parking Lot & Baseball Fields $2,000,000 Community Center Small Hall Roof $70,000
Paint Gazebo near Fountain at Mistlin Sports Park $15,000 Replace Baseball Cage Netting at Mistlin Sports Park $50,000 Replace Play Equipment at Vermeulen Park $150,000
Replace Arbor at Vermeulen Park $15,000
Exterior Painting at Community Center $55,000
Resurface Vermeulen Basketball Courts $20,000
Weed Sprayer $8,000
Total $3,077,000

STREETS AND ROADS OPERATING FUND
The City of Ripon, like many other cities throughout California, is facing a challenge maintaining streets and roads due to funding limitations. There are many City streets that were built years ago that are nearing the end of 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.

Contractors are hired to complete capital projects, including slurry seals, overlays, and reconstruction projects. The City has been split into 8 areas to define the limits of future street & road capital projects. The following is a schedule of capital projects that are planned over the next five years.
5-Year Street and Road Capital Project Summary

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

In 2020, the City evaluated the adequacy of the revenues for the five-year period of 2021 through 2025 to meet projected expenditures of the enterprise funds and determined the rate increases that were necessary. Rather than having these approved rate increases take effect each year automatically, the City Council directed staff to prepare a report each year on the financials of each enterprise fund prior to the approved rates being implemented to determine if the full rate increase is necessary. The final rate increase of this study will take effect on February 1, 2025.

The table below is a summary of the FY 2024-25 City’s enterprise funds operating budget:

FY 2024-25 Annual Enterprise Fund Budget Summary
FY 2024-25
Beginning
Balance
FY 2024-25
Revenue
FY 2024-25
Expenses
FY 2024-25
Transfer to
Ent. Capital
FY 2024-25
Ending
Balance
Water Operating 925,000 3,944,000 3,003,063 940,937 925,000 Sewer Operating 710,000 2,134,835 1,503,396 631,449 710,000 Garbage Operating 210,000 2,761,248 2,751,229 10,019 210,000 The most significant change from the financial projections included in the 2020 five-year study are increases to garbage regulatory expenses. These increases have reduced the anticipated transfer to the Garbage Enterprise Capital Fund from $280,000 to $10,019.

Capital Outlay
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. The following table summarizes the proposed capital outlay for the Enterprise Fund capital purchases for FY 2024-25.

FY 2024-25 Annual Enterprise Fund Capital Outlay Budget Summary Water Enterprise Capital (Bal: $7.4 million) FY 2024-25 Well 9 Rehabilitation $200,000
Well 3 Treatment $200,000
Service Truck with Hoist – 50/50 split $104,500
Total $504,500
Sewer Enterprise Capital (Bal: $1.3 million) FY 2024-25 Pond Restoration $140,000
Headworks Screen Collector $80,000
Service Truck with Hoist – 50/50 split $104,500
Total $324,500
Garbage Enterprise Capital (Bal: $1 million) FY 2024-25 CNG Garbage Truck (22/23) $500,000
CNG Garbage Truck $500,000
Total $1,000,000

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

Below is a table summarizing the proposed FY 2024-25 budget for each district.

FY 2024-25 Annual Landscape and Lighting District Budget Summary L&L District
FY 2024-25
Beginning
Balance
FY 2024-25
Revenue
FY 2024-25
Expenses
FY 2024-25
Transfers
Capital
Proj
FY 2024-25
Ending
Balance
FY 2024-25
Recommended
Assessment
Changes
Dutch Meadows Maint. Dist. $ - $ 4,540 $ (12,521) $ 7,981 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Countrywoods Maint. Dist. $ - $ 7,809 $ (15,900) $ 8,091 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Farmland Maint. Dist. $ - $ 3,350 $ (8,847) $ 5,497 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Main St. Maint. Dist. $ - $ 10,481 $ (63,987) $ 53,506 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Jacobs Landing Maint. Dist. $ 21,185 $ 5,701 $ (7,127) $ - - $ $ 19,759 N/A - Original district did not include annual
adjustments for inflation.

Boesch-Kingery Maint. Dist. $ 7,727 $ 6,061 $ (13,788) $ - - $ $ (0) N/A - Original district did not include annual
adjustments for inflation.

Carolina's Maint. Dist. a $ 31,140 $ 14,500 $ (14,145) $ - - $ $ 31,495 No change proposed in the $250 per parcel assessment for 2024-25.

Cornerstone Maint. Dist. b $ 85,308 $ 14,079 $ (14,192) $ - - $ $ 85,195 No change proposed in the $130.36 per parcel assessment for 2024-25.

Vineyard Maint. Dist. c $ 162,145 $ 64,939 $ (41,541) $ - - $ $ 185,542 No change proposed in the $488.26 per parcel assessment for 2024-25.

Alexandra Maint. Dist. $ - $ 5,553 $ (7,257) $ 1,704 $ - $ - Proposed 2024-25 increase from $284.04 to $292.28 per parcel (2.9%).

Lighting District $ 65,000 $ 313,504 $ (314,615) $ - - $ $ 63,889 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). Staff is recommending the following assessment changes:

Alexandra Maintenance District assessment increased from $284.04 to $292.28 per parcel within this district. This represents a 2.9% increase.

The Ripon Lighting District was transferred from San Joaquin County to the City in 2005. 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.

When the lighting district was established in 2005, the voters approved a parcel tax of $42 per single family equivalent (SFE). This parcel tax did not include an index so the annual revenue collected each year would keep up with inflation. Below is a figure projecting revenue and expenses over the next 5 years, along with the fund balance.

The projected fund balance at the end of the FY 2024-25 is $65,000. Because of recent increases in energy cost, the fund balance is projected to once again be in a deficit within the next 5 years.

Staff is recommending that a study be completed to evaluate options to increase operating revenue in order to continue to fund the Lighting District at the appropriate levels, for City Council’s consideration.

CAPITAL IMPROVEMENT PROGRAM
The table below summarizes the recommended Capital Improvement Program for FY 2024-25 and the fund(s) where those expenses are to be allocated.

FY 2024-25 Capital Improvement Program Summary

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.

Page - 1
SUMMARY OF 2024-25 BUDGET
Fund
Beginning
Balance
July 1, 2024
Budgeted
Revenue
Budgeted
Expenses Transfers
Capital
Outlay
Projected
Balance
June 30, 2025

GENERAL FUNDS
General Fund 6,945,000 17,757,485 (16,898,863) (858,621) 0 6,945,000 Sick Leave Contingency Fund 470,000 0 0 0 0 470,000
CalPERS Contingency Fund 1,660,000 0 0 160,000 0 1,820,000 Healthcare Contingency Fund 225,000 0 0 0 0 225,000
Liability SIR Contingency Fund 650,000 0 0 0 0 650,000
Litigation/Natural Disaster Cont. Fund 550,000 0 0 0 0 550,000

STREET & ROADS FUNDS
Street & Roads Operating 5,800,000 2,168,329 (998,832) 0 (2,780,000) 4,189,497 Street & Roads Reconstruction 550,000 0 0 0 0 550,000
Street & Roads Reserve 2,900,000 0 0 0 0 2,900,000
Transit Operating 8,300 133,725 (133,725) 0 0 8,300
LTF Transit 420,000 265,968 0 0 (118,000) 567,968

ENTERPRISE OPERATING FUNDS
Water Operating 925,000 3,944,000 (3,003,063) (940,937) 0 925,000 Sewer Operating 710,000 2,134,845 (1,503,396) (631,449) 0 710,000 Garbage Operating 210,000 2,761,248 (2,751,229) (10,019) 0 210,000

GENERAL CAPITAL FUNDS
Department Capital 1,745,000 0 0 475,000 (1,606,600) 613,400 Parks & Recreation Capital 3,150,000 0 0 110,000 (3,077,000) 183,000 JTG Capital 606,000 50,000 0 0 0 656,000
CNG Station Capital 220,000 0 0 36,842 0 256,842
Mitigation Fees 3,200,000 50,000 0 45,000 0 3,295,000

ENTERPRISE CAPITAL FUNDS
Water Enterprise Capital 7,400,000 0 (431,610) 940,937 (504,500) 7,404,827 Water Meter Installation Project (250,141) 190,000 0 0 0 (60,141) Sewer Enterprise Capital 1,300,000 0 (47,957) 631,449 (324,500) 1,558,992 Sewer WWTP Reserve 1,535,000 0 0 0 0 1,535,000
Garbage Enterprise Capital 1,050,000 0 0 10,019 (1,000,000) 60,019 Storm Drain Enterprise Capital -47,000 0 0 0 0 (47,000)

PFFP CAPITAL FUNDS
Water 3,100,000 110,000 0 0 0 3,210,000
SSJID Connection Reserve 920,000 15,000 0 0 0 935,000
Garbage (765,000) 10,000 0 0 0 (755,000)
Wastewater 6,000,000 150,000 0 0 0 6,150,000
Storm Drainage 2,500,000 62,000 0 0 0 2,562,000
Transportation 1,900,000 230,000 0 0 0 2,130,000
Regional Transportation Impact Fee 1,700,000 100,000 0 0 0 1,800,000 Parks & Recreation 122,000 35,000 0 0 0 157,000
Parks & Recreation Loan Repayment 540,000 0 0 0 0 540,000 Police (1,200,000) 9,000 0 0 0 (1,191,000)
City Hall (3,900,000) 9,000 0 0 0 (3,891,000)
Corporation Yard 0 0 0 0 0 -
Library (630,000) 2,000 0 0 0 (628,000)

RESTRICTED FUNDS
Dutch Meadows Maint. Dist. 0 4,540 (12,521) 7,981 0 0
Countrywoods Maint. Dist. 0 7,809 (15,900) 8,091 0 0
Farmland Maint. Dist. 0 3,350 (8,847) 5,497 0 0
Jacobs Landing Maint. Dist. 21,185 5,701 (7,127) 0 0 19,759 Carolina's Maint. Dist. 31,140 14,500 (14,145) 0 0 31,495 Main St. Maint. Dist. 0 10,481 (63,987) 53,506 0 0
Cornerstone Maint. Dist. 85,308 14,079 (14,192) 0 0 85,195 Boesch-Kingery Maint. Dist. 7,727 6,061 (13,788) 0 0 0
Vineyard Maint. Dist. 162,145 64,939 (41,541) 0 0 185,542 Alexandra Maint. Dist. 0 5,553 (7,257) 1,704 0 0
Ripon Lighting Dist. 65,000 313,504 (314,615) 0 0 63,889 Benefit Assessment Districts 550,000 0 0 0 0 550,000
NPSP Assessment District 890,000 0 0 0 0 890,000
Redevelopment-Successor Agency 17,000 937,489 (927,300) 0 0 27,189 Redevelopment-City 17,000 0 0 0 0 17,000
Redevelopment - Housing 315,000 0 0 0 0 315,000
Housing Fund 1,950,000 0 0 0 (200,000) 1,750,000
CDBG 0 195,886 (15,748) 0 (180,000) 138
2024-25 BURDEN & OVERHEAD ALLOCATION Page - 2
Overhead % charge rate = 17.35%
Department Salaries Burden Operating
Salary +
Burden +
Operating
Operating
Transfer Overhead Total
Capital
Outlay
GENERAL FUND - OVERHEAD DEPARTMENTS:

Legislative 161,395 185,559 80,100 427,054 0 N/A 427,054 0 Administration 404,367 342,474 1,496,368 2,243,208 821,779 N/A 3,064,987 877,500 Planning 164,823 83,197 52,716 300,736 0 N/A 300,736 439,000 Engineering 226,937 115,292 54,899 397,129 0 N/A 397,129 0 Subtotal 957,522 726,521 1,684,083 3,368,126 821,779 0 4,189,905 1,316,500 DEPARTMENTS EXEMPT FROM OVERHEAD CHARGES:

Abandon Vehicle 0 0 1,630 1,630 0 N/C 1,630 0
Senior Center 40,093 10,778 60,150 111,022 0 N/C 111,022 0 Museum 7,420 4,736 11,100 23,256 0 N/C 23,256 0
CDBG 1,108 440 14,200 15,748 0 N/C 15,748 0
Subtotal 48,622 15,954 87,080 151,656 0 0 151,656 0
GENERAL FUND NON-EXEMPT DEPARTMENTS:

Building 233,266 116,650 76,277 426,193 0 73,954 500,147 0 Police 4,739,144 2,949,664 895,964 8,584,772 0 1,489,642 10,074,414 290,100 Parks 431,997 279,592 204,870 916,459 0 159,025 1,075,484 3,077,000 Recreation 197,965 90,745 162,565 451,275 0 78,306 529,580 0 Comm. Center 28,780 12,094 34,450 75,324 0 13,070 88,394 0 CNG Fueling Station 8,278 4,944 121,550 134,772 36,842 23,386 195,000 0 Almond Blossom 28,428 7,844 3,200 39,472 0 6,849 46,321 0 Stouffer Hall 6,808 1,341 2,450 10,599 0 1,839 12,438 0 Mistlin Park 175,950 88,624 158,050 422,625 0 73,334 495,959 0 Boesch Park 11,176 7,090 5,825 24,090 0 4,180 28,271 0
Lan Park 11,176 7,090 2,985 21,250 0 3,687 24,938 0
Successor Agency 142,625 68,213 8,600 219,438 0 38,077 257,516 0 Library 10,609 3,139 74,200 87,948 0 15,261 103,209 0
Subtotal 6,026,201 3,637,031 1,750,986 11,414,217 36,842 1,980,611 13,431,671 3,367,100 NON-GENERAL FUND NON-EXEMPT DEPARTMENTS:

Water 536,538 327,237 1,695,244 2,559,019 940,937 444,045 3,944,000 504,500 Garbage 670,179 435,443 1,238,800 2,344,422 10,019 406,807 2,761,248 1,000,000 Sewer 364,856 193,127 723,115 1,281,098 631,449 222,298 2,134,845 324,500 Streets 229,115 137,410 151,399 517,925 0 89,871 607,796 2,780,000 Landscape Maint. 101,948 60,808 170,460 333,216 0 57,820 391,036 0 State Transit Assistance 500 77 3,544 4,120 0 715 4,835 0 Blossom Express 9,224 4,748 95,860 109,831 0 19,058 128,890 118,000 Redevelopment 0 0 0 0 0 0 927,300 0
Capital Projects 130,729 67,127 210,800 408,656 0 70,911 479,566 380,000 Dutch Meadows Maint. Dist. 1,029 580 9,061 10,669 0 1,851 12,521 0 Countrywoods Maint. Dist. 1,029 580 11,940 13,549 0 2,351 15,900 0 Farmland Maint. Dist. 1,029 580 5,930 7,539 0 1,308 8,847 0 Jacobs Landing Maint. Dist. 1,029 580 4,464 6,073 0 1,054 7,127 0 Carolina's Maint. Dist. 1,029 580 10,445 12,054 0 2,092 14,145 0 Main St. Maint. Dist. 26,677 15,954 11,895 54,526 0 9,461 63,987 0 Cornerstone Maint. Dist. 1,029 580 10,485 12,094 0 2,099 14,192 0 Boesch-Kingery Maint. Dist. 1,029 580 10,140 11,749 0 2,039 13,788 0 Vineyards Maint. Dist. 1,029 580 33,790 35,399 0 6,142 41,541 0 Alexandra Maint. Dist. 1,029 580 4,575 6,184 0 1,073 7,257 0 Ripon Lighting Dist. 29,980 10,884 227,230 268,094 0 46,520 314,615 0 Subtotal 2,109,005 1,258,036 4,629,177 7,996,217 1,582,404 1,387,515 11,893,436 5,107,000 STAFFING ALLOCATION BY DEPARTMENT Page - 3
2023-24 Positions 2024-25 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
Assistant Civil Engineer 0 0 0 0 0 0
Engineering Tech II 1 0 1 1 0 1
Engineering Tech I 1 0 1 1 0 1
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
Police Officer Trainee (Temp Position) 0 0 0 1 0 1
Dispatchers 13 0 13 13 0 13
Lead CSO Officer 0 0 0 1 0 1
CSO Officers 3 0 3 2 0 2
Communications Supv./Records Clerk 1 0 1 1 0 1
Shelter Helpers 0 2 2 0 2 2
IT Tech 2 2 0 2 2 0 2
IT Tech 1 0 0 0 0 0 0
Receptionist 0 1 1 0 1 1
Sub-total 44 3 47 45 3 48
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 8 32 25 8 33
Public Works / Building Secretary 0.5 1 1.5 0.5 1 1.5
Sub-total 31.5 9 40.5 32.5 9 41.5
TOTAL 90 15 105 92 15 107
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 $23,298,996. The amount of the City's budget to the appropriations limit amounts to: $9,624,187 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 = 3.62 percent
Population Change = 0.17 percent
Factor for FY 2024-25: 1.0379
Last Year's Gann Limit: $22,448,209
FY 2024-25 Gann Limit: $23,298,996
LEGISLATIVE DEPARTMENT Page - 5
FUND-100 : DEPARTMENT-6110
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Council Comp. 18,000 18,000 14,400
60000 General Salaries 139,895 132,617 135,100
60100 Over Time Salaries 0 0 0
61200 Holidays Paid Legislative 0 0 0
61250 Additional Compensation 3,500 3,500 3,204
62000 FICA 12,347 11,790 9,150
63600 Additional Retirement 4,617 4,376 4,530
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 12,152 11,330 11,570
64920 Health Insurance 127,925 114,446 115,000
64930 Dental Insurance 5,670 6,203 6,050
64940 Group Vision Insurance 1,055 1,055 1,055
64950 Group Life Insurance 404 430 420
64960 LTD 278 271 280
64970 Chiro 37 38 90
64980 LTC 91 91 113
65000 Retirement 20,984 19,893 20,600
SUBTOTAL: 346,954 324,039 321,562

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 50
73000 Subscriptions & Books 550 0 550
73500 Fees 0 0 0
74000 Memberships 8,000 8,000 7,921
75000 Postage 1,000 1,000 900
76200 Conference Expenses 0 0 316
76201 Conference - Barton 0 0 0
76202 Conference - Uecker 0 0 0
76203 Conference - de Graaf 0 0 816
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 1,000
76350 Local Advertising 1,500 1,500 2,000
77000 Prof. Service Legal 25,000 50,000 23,400
77040 Prof. Service Other 0 20,000 47,000
80000 Office Equipment Maintenance 0 0 0
89100 Municipal Election 40,000 0 0
SUBTOTAL: 80,100 84,550 83,953
TOTAL: 427,054 408,589 405,515
ALMOND BLOSSOM FESTIVAL Page - 6
FUND-100 : DEPARTMENT-6111
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,282 6,398 5,451
60100 Over Time Salaries 20,000 20,000 18,249
61000 Hourly 1,000 1,000 360
61100 Hourly OT 0 0 0
61250 Additional Compensation 146 128 0
62000 FICA 2,175 2,106 1,809
63600 Additional Retirement 240 211 146
64900 Workers Comp. 2,177 2,061 2,148
64920 Health Insurance 2,011 1,845 708
64930 Dental Insurance 85 93 29
64940 Vision Insurance 17 17 6
64950 Life Insurance 8 8 2
64960 LTD 21 18 6
64970 Chiro 2 3 1
64980 LTC 17 14 8
65000 Retirement 1,092 960 690
65500 Retirement - PERS 0 0 0
SUBTOTAL: 36,272 34,862 29,613

OPERATING EXPENSES
68000 Uniforms 100 100 17
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 12,919
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 600 600 0
89150 Refunds 0 0 0
SUBTOTAL: 3,200 3,200 12,936
SUBTOTAL SALARY & OPERATING: 39,472 38,062 42,548
89400 Overhead Charge 6,849 6,547 5,200
TOTAL : 46,321 44,608 47,748
ADMINISTRATIVE DEPARTMENT Page - 7
FUND-100 : DEPARTMENT-6120
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 336,867 313,410 326,600
60100 Over Time Salaries 3,000 1,600 3,100
61000 Hourly 60,000 55,000 60,000
61200 Holidays Paid 0 0 0
61250 Additional Compensation 4,500 4,500 3,414
62000 FICA 30,934 28,650 28,400
63500 Retirement, 403b Admin Fees 120,000 140,000 117,400 63550 125 Plan Administrative Fees 2,000 2,000 2,000
63600 Additional Retirement 10,082 10,093 9,000
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 30,774 27,835 31,000
64910 Unemployment Ins. 0 0 0
64920 Health Ins. 90,171 83,374 88,500
64930 Dental Ins. 4,226 6,422 4,700
64940 Group Vision Insurance 755 1,100 725
64950 Group Life Insurance 361 376 350
64960 LTD 824 776 850
64970 Chiro 173 170 180
64980 LTC 642 626 830
65000 Retirement 50,530 47,012 44,500
67000 Physical Exams 0 0 500
69100 Training 1,000 1,000 750
SUBTOTAL: 746,840 723,945 722,799
ADMINISTRATIVE DEPARTMENT Page - 8
FUND-100 : DEPARTMENT-6120
2024-25 2023-24 2023-24
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
69400 Booking Fees 0 0 0
70000 General Operating Expenses 2,000 2,000 5,000
71900 Liability Insurance 515,700 470,038 476,425
71910 Property Insurance 538,600 385,630 385,000
71920 General Insurance 9,473 8,625 8,500
71930 Employment Insurance 17,000 17,000 17,000
72000 Office Supplies 12,500 12,500 12,457
73000 Subscriptions & Books 500 500 300
73500 Fees 5,000 5,000 4,150
73600 Hazmat 62,000 60,000 60,318
73700 Fire Dept Fuel (a) 35,000 45,000 33,272
74000 Memberships & Dues 1,500 850 1,500
75000 Postage 1,500 1,500 1,000
76000 Telephone 7,800 7,800 7,600
76100 Auto Allowance 200 200 150
76200 Conference Expenses 1,500 0 1,313
76300 Advertising/Legal 300 300 200
76350 Advertising Promotional 2,000 2,000 0
77000 Professional Services Legal 30,000 30,000 17,000
77025 Professional Services Audit 37,000 37,000 32,580
77030 Professional Services Computer 7,000 3,500 15,000 77040 Professional Services Other 7,545 7,545 11,000
77900 Property Tax Collection Fee 36,000 36,000 30,000
79000 Utilities 53,000 50,000 50,500
80000 Office Equipment Maintenance 45,000 45,000 40,000 81000 Vehicle Maintenance 4,000 4,000 3,900
81500 Fuel 1,700 1,700 1,500
81501 CNG Fuel 300 200 300
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 350 240 323
82000 Equipment Maintenance 400 400 50
83000 Equipment & Tools 7,000 7,000 7,150
84000 System Maintenance 0 0 0
85000 Building Maintenance 30,000 22,000 35,585
85200 Janitor Supply 4,000 4,000 2,800
87000 Landscape Maintenance 500 500 500
89300 Donation Chamber 20,000 20,000 20,000
SUBTOTAL: 1,496,368 1,288,028 1,282,373
SUBTOTAL SALARY & OPERATING: 2,243,208 2,011,973 2,005,172 57050 Oper. Transfer to General Capital Fund 475,000 475,000 475,000 57050 Oper. Transfer to Parks Capital Fund 110,000 118,000 118,000 57050 Oper. Transfer to Mitigation Fund 0 0 0
57050 Oper. Transfer to Street and Road Fund 0 0 0
57055 Oper. Transfer to Landscaping Districts 76,779 69,799 70,000 57050 Oper. Transfer to CalPERS Reserve 160,000 160,000 161,861 57050 Oper. Transfer to Healthcare Reserve 0 0 0
57050 Oper. Transfer to Liability SIR Reserve 0 0 0
57050 Oper. Transfer to Litigation Reserve 0 0 0
57050 Oper. Transfer to Sick Leave Cont. Fund 0 0 0
TOTAL: 3,064,987 2,834,772 2,830,033
ADMINISTRATIVE DEPARTMENT Page - 9
FUND-100 : DEPARTMENT-6120
2024-25 2023-24 2023-24

CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2023-24 0 0 274,040
HVAC Unit Replacement at Natural Path Welln 15,000
Paint Exterior Trim at City Hall 50,000
Roof Repairs at City Hall 38,000
HVAC Duct Cleaning at City Hall 60,000
Surveying System for Eng & PD 32,000
Vehicle for Building Dept 30,000
Rack Battery Backups for IT (5 ea) 6,500
Carwash Component Upgrades 16,000
Misc. Landscape Rehab Projects (FY 22-23) 515,000 515,000 Natural Path Wellness Roof Replacement 100,000
Desktop Computers (up to 12 ea) 15,000
SUBTOTAL b: 877,500 515,000 274,040
Note(s):
b. Funded by the General Capital Fund - Department Funds. 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
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,821 7,250 6,200
60100 Over Time Salaries 100 100 0
61000 Hourly 200 200 0
61250 Additional Compensation 156 145 0
62000 FICA 633 589 470
63600 Additional Retirement 258 239 200
64900 Workers Comp. 625 568 480
64920 Health Insurance 2,104 1,705 1,420
64930 Dental Insurance 75 74 70
64940 Vision Insurance 17 15 15
64950 Life Insurance 9 8 8
64960 LTD 22 21 17
64970 Chiro 5 5 5
64980 LTC 22 16 18
65000 Retirement 1,173 1,088 920
SUBTOTAL: 13,222 12,022 9,823

OPERATING EXPENSES
68000 Uniforms 50 50 0
70000 General Operating 5,000 4,000 4,800
72000 Office Supplies 0 0 0
73500 Fees 8,500 7,000 8,323
75000 Postage 0 0 0
76000 Telephone 2,500 2,000 2,050
79000 Utilities 100,000 88,000 95,000
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 4,000
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: 121,550 106,550 114,173
SUBTOTAL SALARY & OPERATING: 134,772 118,572 123,996
89400 Overhead Charge 23,386 20,395 25,000
57060 Oper. Transfer to Contingency Fund 36,842 21,033 41,004 TOTAL : 195,000 160,000 190,000
CNG FUELING STATION Page - 11
FUND-100 : DEPARTMENT-6124
2024-25 2023-24 2023-24

CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2023-24 0 0 95,149
SUBTOTAL: 0 0 95,149
BUILDING DEPARTMENT Page - 12
FUND-100 : DEPARTMENT-6210
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 179,673 169,300 170,000
60100 Over Time Salaries 0 0 0
61000 Hourly 50,000 50,000 45,000
61100 Hourly Over Time 0 0 0
61250 Additional Compensation 3,593 3,386 0
62000 FICA 17,845 17,035 15,800
63600 Additional Retirement 5,929 5,587 5,600
64900 Workers Comp. 17,676 16,497 16,800
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 44,320 40,880 37,900
64930 Dental Insurance 2,134 2,336 2,300
64940 Vision Insurance 380 380 380
64950 Life Insurance 166 172 170
64960 LTD 480 463 480
64970 Chiro 106 106 106
64980 LTC 164 164 215
65000 Retirement 26,951 25,395 25,500
67000 Physical Exams 0 0 0
69100 Training 500 500 0
SUBTOTAL: 349,916 332,201 320,251
BUILDING DEPARTMENT Page - 13
FUND-100 : DEPARTMENT-6210
2024-25 2023-24 2023-24
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 100 100 0
72000 Office Supplies 500 500 300
73000 Subscriptions & Books 1,500 1,500 0
73500 Fees 2,000 1,500 1,772
74000 Memberships & Dues 150 150 145
75000 Postage 1,000 600 1,000
76000 Telephone 4,000 4,000 3,750
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 1,600 800 5,845
77040 Prof. Service Other 0 0 0
77050 Prof. Service Plan Check 50,000 25,000 60,000
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 3,000 3,000 1,000
81000 Vehicle Maintenance 1,000 1,000 7,900
81500 Fuel 82 82 0
81501 CNG Fuel 700 700 650
81900 Vehicle Insurance (2) 20 20 8
82000 Equipment Maintenance 25 25 0
83000 Equipment & Tools 50 50 75
85000 Building Maintenance 50 50 0
85200 Janitor Supply 0 0 0
88800 SMIP 10,000 6,500 10,000
SUBTOTAL: 76,277 46,077 92,445
SUBTOTAL SALARY & OPERATING: 426,193 378,278 412,696
89400 Overhead Charge 73,954 65,066 70,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 73,954 65,066 70,000
TOTAL: 500,147 443,343 482,696
CAPITAL OUTLAY (a)
90000 2023-24 0 0 0
TOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.

PLANNING DEPARTMENT Page - 14
FUND-100 : DEPARTMENT-6220
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 162,323 160,832 141,500
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 2,500 2,500 0
62000 FICA 12,609 12,495 9,500
63600 Additional Retirement 5,357 4,398 4,100
64900 Workers Comp. 12,685 12,287 11,100
64920 Health Insurance 25,717 36,449 30,000
64930 Dental Insurance 1,110 1,476 1,600
64940 Vision Insurance 215 264 280
64950 Life Insurance 144 164 160
64960 LTD 338 355 360
64970 Chiro 0 0 0
64980 LTC 173 173 145
65000 Retirement 24,348 24,125 21,200
67000 Physical Exams 0 0 0
69100 Training 500 500 0
SUBTOTAL: 248,019 256,017 219,945
PLANNING DEPARTMENT Page - 15
FUND-100 : DEPARTMENT-6220
2024-25 2023-24 2023-24
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 50 50 0
72000 Office Supplies 50 50 0
73000 Subscriptions & Books 50 50 0
73500 Fees 3,100 3,100 150
74000 Memberships & Dues 0 0 0
75000 Postage 2,000 2,000 1,000
76000 Telephone 5,000 5,000 4,600
76100 Auto Allowance 120 120 0
76200 Conference Expenses 650 650 0
76300 Advertising/Legal 2,500 2,500 1,500
77000 Prof. Services Legal 25,000 25,000 20,000
77020 Prof. Services Planning 0 0 0
77023 LAFCO Operation Fees 6,500 6,500 6,500
77030 Prof. Services Computer 4,000 2,000 15,000
77040 Prof. Services Other 1,000 1,000 2,000
78000 Economic Development Activity 0 0 0
79000 Utilities 26 26 0
80000 Office Equipment Maintenance 1,300 1,300 500
81000 Vehicle Maintenance 100 100 0
81500 Fuel 1,000 1,000 800
81501 CNG Fuel 20 20 0
81900 Vehicle Insurance (1) 50 50 6
82000 Equipment Maintenance 50 50 0
83000 Equipment & Tools 50 50 0
85000 Building Maintenance 50 50 0
85200 Janitor Supply 50 50 0
SUBTOTAL: 52,716 50,716 52,056
SUBTOTAL SALARY & OPERATING: 300,736 306,733 272,001
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 300,736 306,733 272,001

SPECIAL PROJECTS
90000 2023-24 0 0 131,260
West Side Master Plan (FY 22-23) 130,000 300,000
Way Finding Sign Program 60,000
GIS System Improvements 20,000
Building Dept Plan Check Program 40,000
Municipal Services Review 60,000
Ag Land Mitigation Study 5,000
Housing Element 124,000 124,000
SUBTOTAL: 439,000 424,000 131,260
ENGINEERING DEPARTMENT Page - 16
FUND-100 : DEPARTMENT-6230
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 223,137 202,290 190,000
60100 Over Time Salaries 0 0 20
61000 Hourly 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 3,800 3,800 1,264
62000 FICA 17,361 15,766 14,900
63600 Additional Retirement 5,524 5,006 3,830
64900 Workers Comp. 17,465 15,503 14,200
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 38,536 34,282 27,800
64930 Dental Insurance 1,515 2,144 2,050
64940 Vision Insurance 325 420 370
64950 Life Insurance 198 206 160
64960 LTD 548 546 450
64970 Chiro 58 74 60
64980 LTC 292 292 240
65000 Retirement 33,471 30,343 25,500
67000 Physical Exams 0 0 0
69100 Training 0 0 1,750
SUBTOTAL: 342,230 310,673 282,594
ENGINEERING DEPARTMENT Page - 17
FUND-100 : DEPARTMENT-6230
2024-25 2023-24 2023-24
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
69100 Training 2,000 0 1,750
70000 Operating Expenses 3,500 3,500 10
72000 Office Supplies 2,500 2,500 100
73000 Subscriptions & Books 100 100 100
73500 Fees 250 250 300
74000 Memberships & Dues 0 0 0
75000 Postage 2,500 2,500 1,000
76000 Telephone 7,500 8,000 7,100
76100 Auto Allowance 0 0 0
76200 Conference Expenses 500 500 0
76300 Advertising, Legal 3,500 3,500 1,500
76350 Advertising, Promo 0 0 0
77000 Prof. Services Legal 10,000 10,000 5,000
77010 Prof. Services Engineering 0 0 3,000
77030 Prof. Services Computer 3,400 1,700 15,500
77040 Prof. Services Other 10,000 5,000 12,000
79000 Utilities 63 63 50
80000 Office Equipment Maint. 3,500 3,500 3,200
81000 Vehicle Maintenance 1,000 1,000 3,500
81500 Fuel 840 840 840
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 7,500
84000 System Maintenance 0 0 0
85000 Building Maintenance 500 500 20
85200 Janitorial Supplies 25 25 10
SUBTOTAL: 54,899 46,699 62,496
SUBTOTAL SALARY & OPERATING: 397,129 357,372 345,090
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 397,129 357,372 345,090

SPECIAL PROJECTS
90000 2023-24 0 0 0
SUBTOTAL: 0 0 0
POLICE DEPARTMENT Page - 18
FUND-100 : DEPARTMENT-6310
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 4,138,083 3,932,461 3,681,331
60100 Over Time Salaries 340,000 240,000 385,000
61000 Hourly 44,000 44,000 42,000
61100 Hourly O.T. 200 200 0
61200 Holidays Paid 40,000 40,000 39,126
61250 Additional Compensation 76,000 76,000 71,729
62000 FICA 354,829 331,449 303,000
63600 Additional Retirement 33,124 23,222 21,400
64900 Workers Comp. 356,968 325,931 328,200
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 902,945 757,127 708,304
64930 Dental Insurance 39,876 39,270 36,500
64940 Vision Insurance 7,740 7,209 6,300
64950 Life Insurance 3,543 3,640 3,100
64960 LTD 11,550 10,602 10,000
64970 Chiro 1,623 1,609 1,400
64980 LTC 4,024 3,933 4,500
65000 Retirement (General) 211,901 199,028 175,600
65500 Retirement PERS 964,179 842,401 803,200
67000 Physical Exams 4,000 4,000 3,700
SUBTOTAL: 7,534,584 6,882,082 6,624,389
POLICE DEPARTMENT Page - 19
FUND-100 : DEPARTMENT-6310
2024-25 2023-24 2023-24
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 43,000 43,000 40,000
69100 Training 85,000 45,000 85,000
69200 Police Academy Reimbursement 7,000 0 0
69300 Community Service NNO 6,500 6,500 2,914
69325 Community Service Voucher Program 1,000 1,000 350 69350 Community Service JPA 1,000 1,000 0
69410 DUI Alcohol Test 2,100 2,100 1,000
69450 Parking Citation Expense 13,000 13,000 9,000
70000 Operating Expenses 20,000 20,000 12,000
72000 Office Supplies 15,000 15,000 15,530
73000 Subscriptions & Books 8,000 6,000 8,000
73500 Fees 3,500 3,500 2,300
74000 Memberships & Dues 2,000 2,000 2,000
75000 Postage 6,000 6,000 5,000
76000 Telephone 80,000 80,000 79,000
76100 Auto Allowance 500 500 0
76200 Conference Expenses 1,500 1,500 0
76300 Advertising, Legal 750 750 0
76350 Advertising, Promo 500 500 0
77000 Prof. Services Legal 20,000 20,000 17,000
77030 Professional Services Computer 18,000 9,000 51,000 77035 Data Processing - County 20,000 14,000 18,000
77040 Professional Services Other 20,000 20,000 22,000
79000 Utilities 63,000 60,000 60,800
80000 Office Equipment Maintenance 90,000 80,000 99,000 81000 Vehicle Maintenance 60,000 60,000 55,000
81500 Fuel 100,000 100,000 85,000
81501 CNG Fuel 100 100 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (11) 18,000 12,300 16,680
82000 Equipment & Radio Maintenance 5,000 5,000 4,900
83000 Equipment & Tools 80,000 60,000 95,000
84000 System Maintenance 3,000 3,000 0
85000 Building Maintenance 20,000 20,000 30,000
85200 Janitorial Supplies 3,500 3,200 3,400
87000 Pistol Range Landscape Maintenance 250 250 800
88250 K-9 8,000 8,000 11,500
88300 SWAT Expenses 2,000 2,000 1,000
88400 Range Expenses 3,500 3,500 3,000
89160 Special Projects 0 0 0
SUBTOTAL: 830,700 727,700 836,174
SUBTOTAL SALARY & OPERATING: 8,365,284 7,609,782 7,460,563 89400 Overhead Charge 1,451,556 1,308,919 1,300,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 1,451,556 1,308,919 1,300,000
TOTAL: 9,816,840 8,918,701 8,760,563
VIPS Page - 20
FUND-102 : DEPARTMENT-6322
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 607
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 28
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 0 0 0
62000 FICA 0 0 48
63600 Additional Retirement 0 0 20
64900 Workers Comp. 0 0 50
64920 Health Insurance 0 0 178
64930 Dental Insurance 0 0 7
64940 Vision Insurance 0 0 1
64950 Life Insurance 0 0 1
64960 LTD 0 0 2
64970 Chiro 0 0 0
64980 LTC 0 0 2
65000 Retirement (General) 0 0 91
65500 Retirement PERS 0 0 0
SUBTOTAL: 0 0 1,035

OPERATING EXPENSES
67000 Physical Exams 50 50 14
68000 Uniforms 1,000 1,000 392
69100 Training 1,000 1,000 0
69300 Community Services 0 0 0
70000 General Operating Expenses 250 250 64
72000 Office Supplies 0 0 4
73500 Fees 0 0 27
76000 Telephone 150 150 61
76200 Conference Expenses 0 0 0
79000 Utilities 60 60 103
80000 Office Equip Maintenance 50 50 1
81000 Vehicle Maintenance 500 500 64
81500 Fuel 1,800 1,500 1,650
81501 CNG Fuel 21 21 550
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 1,350 200 1,317
82000 Equipment Maintenance 150 150 29
83000 Tools and Equipment 150 150 750
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 0 30
85200 Janitor Supplies 0 0 10
SUBTOTAL: 6,531 5,081 5,066
SUBTOTAL SALARY & OPERATING: 6,531 5,081 6,101
89400 Overhead Charge 1,133 874 1,800
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 1,133 874 1,800
TOTAL: 7,664 5,955 7,901
ANIMAL CONTROL Page - 21
FUND-108 : DEPARTMENT-7128
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 73,393 66,253 65,131
60100 Over Time Salaries 1,000 1,000 700
61000 Hourly 25,000 25,000 21,000
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 1,468 1,325 0
62000 FICA 7,716 7,159 7,500
63600 Additional Retirement 2,422 193 1,500
64900 Workers Comp. 7,762 7,040 6,700
64920 Health Insurance 22,985 10,279 25,100
64930 Dental Insurance 825 497 1,100
64940 Vision Insurance 187 110 200
64950 Life Insurance 98 81 120
64960 LTD 191 173 200
64970 Chiro 59 30 65
64980 LTC 110 108 170
65000 Retirement (General) 11,009 9,938 5,400
65500 Retirement PERS 0 0 0
SUBTOTAL: 154,224 129,185 134,886

OPERATING EXPENSES
67000 Physical Exams 0 0 10
68000 Uniforms 1,000 1,000 900
69100 Training 500 500 0
70000 General Operating Expenses 5,000 5,000 4,000
72000 Office Supplies 100 100 200
73000 Subscription & Books 100 100 70
73500 Fees 500 500 400
74000 Membership 140 140 100
76000 Telephone 900 900 750
76200 Conference Expenses 0 0 0
76350 Advertise 0 0 0
79000 Utilities 8,000 13,125 7,500
80000 Office Equip Maintenance 0 0 0
81000 Vehicle Maintenance 500 500 50
81500 Fuel 1,600 1,600 1,300
81501 CNG Fuel 43 43 0
81900 Vehicle Insurance 350 250 312
82000 Equipment Maintenance 500 1,500 20
83000 Tools & Equipment 3,500 3,500 2,500
85000 Building Maintenance 7,000 7,000 3,500
85200 Janitorial Supplies 1,500 1,500 1,500
87000 Landscape Maintenance 1,000 0 2,300
88100 Animal Shelter Supplies 0 0 0
88200 Spay & Neuter 7,500 12,000 5,000
88250 Rabies/Misc. 2,500 3,000 1,000
SUBTOTAL: 42,233 52,258 31,413
SUBTOTAL SALARY & OPERATING: 196,457 181,443 166,299
89400 Overhead Charge 34,090 31,209 31,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 34,090 31,209 31,000
TOTAL: 230,547 212,652 197,299
CADET Page - 22
FUND-104 : DEPARTMENT-6324
2024-25 2023-24 2023-24
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 1,500 1,500 500
70000 General Operating Expenses 15,000 15,000 15,000
83000 Tools & Equipt 0 0 0
SUBTOTAL: 16,500 16,500 15,500
89400 Overhead Charge 2,863 2,838 2,500
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 2,863 2,838 2,500
TOTAL: 19,363 19,338 18,000

POLICE DEPARTMENT TOTALS
Salaries & Burden 7,688,808 7,011,266 6,760,310
Operating 895,964 801,539 888,152
89400 Overhead Charge 1,489,642 1,343,840 1,335,300
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL : 10,074,414 9,156,646 8,983,762
ACCT: CAPITAL OUTLAY (a)
90000 2023-24 0 0 596,836
Portable Radios - 8 ea 45,000
Vehicle Radios - 6 ea 42,600
MESH Camera Site Upgrades (10) 40,000
LPR Camera Site Upgrades 20,000
Patrol Vehicle (1) 100,000
Body Cameras (5) 15,000
Tasers (5) 22,500
Rifle Rated Shield (1) 5,000
TOTAL a: 290,100 0 596,836
a. Funded by the General Capital Fund - Misc Departments.

ABANDONED VEHICLE ABATEMENT Page - 23
FUND-105 : DEPARTMENT-6325
2024-25 2023-24 2023-24
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
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 389,297 386,931 369,000
60100 Over Time Salaries 200 200 200
61000 Hourly 40,000 45,000 40,000
61100 Hourly Overtime 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 2,500 2,500 1,941
62000 FICA 33,048 33,249 29,400
63600 Additional Retirement 8,461 8,419 7,100
64900 Workers Comp. 33,055 32,508 30,700
64910 Unemployment Insurance 0 0 6,750
64920 Health Insurance 137,012 129,291 136,200
64930 Dental Insurance 5,770 6,492 6,800
64940 Vision Insurance 1,099 1,143 1,000
64950 Life Insurance 477 542 525
64960 LTD 1,052 1,060 1,100
64970 Chiro 145 153 190
64980 LTC 779 819 930
65000 Retirement 58,394 58,040 51,900
67000 Physical Exams 300 300 200
SUBTOTAL: 711,589 706,646 683,936

OPERATING EXPENSES
68000 Uniforms 2,000 2,600 1,600
69100 Public Works Training 1,000 1,800 1,000
70000 Operating Expenses 1,000 2,500 500
72000 Office Supplies 100 100 100
73000 Subscription and Books 0 0 0
73500 Fees 800 800 500
74000 Membership/Dues 120 120 0
75000 Postage 0 0 0
76000 Telephone 4,000 6,000 3,500
76200 Conference Expenses 50 50 0
76300 Advertise Legal 700 700 0
77000 Prof Service Legal 0 0 0
77010 Prof Service Eng 0 0 7,740
77030 Prof Service Computer 0 0 0
79000 Utilities 59,000 45,000 56,300
80000 Off Equipment Maintenance 2,000 2,000 2,000
81000 Vehicle Maintenance 10,000 10,000 8,000
81500 Fuel 30,000 30,000 27,200
81501 CNG Fuel 4,000 3,000 3,750
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 2,100 1,507 2,058
82000 Equipment Maintenance 25,000 21,000 25,200
83000 Equipment & Tools 6,000 6,000 5,700
84000 System Maintenance 1,000 1,000 0
85000 Building Maintenance 10,000 20,000 8,000
85200 Janitorial Supplies 5,000 6,000 5,000
87000 Landscape Maintenance 40,000 40,000 38,000
87100 Graffiti 1,000 1,000 500
SUBTOTAL: 204,870 201,177 196,648
SUBTOTAL SALARY & OPERATING: 916,459 907,823 880,584
89400 Overhead Charge 159,025 156,150 150,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 159,025 156,150 150,000
TOTAL: 1,075,484 1,063,973 1,030,584
PARKS Page - 25
FUND-100 : DEPARTMENT-8100
2024-25 2023-24 2023-24
ACCT: CAPITAL OUTLAY (a) BUDGETED BUDGETED ACTUAL
90000 2023-24 0 0 86,570
11 Foot Mower 100,000
4 Foot Mower 26,000
6 Foot Flail Mower 13,000
16 Foot Mower 155,000
Weed Sprayer 8,000 8,000 0
Paint Gazebo Near Fountain at Mistlin SP 15,000
Baseball Cage Netting at Mistlin SP 50,000
Replace Arbor at Vermuelen Park 15,000
Resurface Courts at Vermeulen Park 20,000
Replace Play Equipt. at Vermeulen Park 150,000
Exterior Painting at Community Center 55,000
Replace Small Hall Roof at Comm. Center 70,000
Parking Lot & Fields at Community Center 2,000,000
Tennis Court Reconst at Community Center 400,000
SUBTOTAL: 3,077,000 8,000 86,570
a. Funded by the General Capital Fund - Parks & Recreation.

STOUFFER HALL Page - 26
FUND-100 : DEPARTMENT-8126
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 792 874 500
60100 Over Time Salaries 0 0 0
61000 Hourly 6,000 4,000 5,500
61250 Additional Compensation 16 17 0
62000 FICA 521 374 350
63600 Additional Retirement 26 11 10
64900 Workers Comp. 523 367 350
64920 Health Insurance 141 250 260
64930 Dental Insurance 5 11 10
64940 Vision Insurance 1 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 3 2
64970 Chiro 0 0 0
64980 LTC 2 2 1
65000 Retirement 119 131 70
67000 Physical Exams 0 0 0
SUBTOTAL: 8,149 6,043 7,056

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 50
85200 Janitorial Supplies 600 600 250
87000 Landscape Maintenance 0 0 0
89150 Refunds 800 800 800
SUBTOTAL: 2,450 2,450 1,100
SUBTOTAL SALARY & OPERATING: 10,599 8,493 8,156
89400 Overhead Charge 1,839 1,461 1,000
TOTAL : 12,438 9,954 9,156
MISTLIN SPORTS PARK Page - 27
FUND-100 : DEPARTMENT-8135
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 158,750 161,198 146,300
60100 Over Time Salaries 200 200 50
61000 Hourly 15,000 15,000 16,300
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 2,000 2,000 786
62000 FICA 13,460 13,647 12,200
63600 Additional Retirement 5,017 4,728 4,500
64900 Workers Comp. 13,387 13,270 10,650
64920 Health Insurance 30,486 39,182 33,100
64930 Dental Insurance 1,171 2,049 1,740
64940 Vision Insurance 270 368 325
64950 Life Insurance 137 208 165
64960 LTD 442 458 445
64970 Chiro 58 89 75
64980 LTC 383 407 450
65000 Retirement 23,813 24,180 21,230
67000 Physical Exams 0 0 40
.

SUBTOTAL: 264,575 276,984 248,356

OPERATING EXPENSES
68000 Uniforms 950 950 650
69100 Public Works Training 0 0 0
70000 Operating Expenses 1,000 1,000 730
72000 Office Supplies 0 0 20
73500 Fees 1,000 1,000 600
75000 Postage 0 0 0
76000 Telephone 1,500 1,500 990
79000 Utilities 97,000 90,000 92,000
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 1,500 1,500 250
81500 Fuel 10,000 10,000 6,900
81501 CNG Fuel 350 350 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 250 250 42
82000 Equipment Maintenance 3,500 3,500 3,550
83000 Equipment & Tools 2,500 2,500 1,850
84000 System Maintenance 0 0 100
85000 Building Maintenance 10,000 10,000 12,000
85200 Janitorial Supplies 3,500 3,500 1,000
87000 Landscape Maintenance 25,000 25,000 21,000
87100 Graffiti 0 0 0
89030 Street Signs 0 0 0
SUBTOTAL: 158,050 151,050 141,682
SUBTOTAL SALARY & OPERATING: 422,625 428,034 390,038
89400 Overhead Charge 73,334 73,624 72,200
TOTAL: 495,959 501,658 462,238
LAN PARK Page - 28
FUND-100 : DEPARTMENT-8137
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 10,858 9,418 6,700
60100 Over Time Salaries 0 0 0
61000 Hourly 100 100 100
61250 Additional Compensation 217 188 0
62000 FICA 855 743 500
63600 Additional Retirement 82 48 50
64900 Workers Comp. 843 716 500
64920 Health Insurance 3,427 2,911 2,000
64930 Dental Insurance 156 168 130
64940 Vision Insurance 29 27 20
64950 Life Insurance 15 15 10
64960 LTD 29 25 15
64970 Chiro 8 8 5
64980 LTC 16 15 15
65000 Retirement 1,629 1,413 1,000
67000 Physical Exams 0 0 0
SUBTOTAL: 18,265 15,794 11,045

OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating Expenses 25 25 10
72000 Office Supplies 20 20 0
73500 Fees 20 20 0
76000 Telephone 50 50 10
79000 Utilities 50 50 10
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 150 150 10
81500 Fuel 300 300 250
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 20
84000 System Maintenance 0 0 0
85000 Building Maintenance 20 20 10
85200 Janitor Supply 20 20 10
87000 Landscape Maintenance 2,000 2,000 1,000
SUBTOTAL: 2,985 2,985 1,331
SUBTOTAL SALARY & OPERATING: 21,250 18,779 12,376
89400 Overhead Charge 3,687 3,230 2,600
TOTAL : 24,938 22,010 14,976
BOESCH KINGERY PARK Page - 29
FUND-100 : DEPARTMENT-8138
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 10,858 9,845 7,400
60100 Over Time Salaries 0 0 0
61000 Hourly 100 100 130
61250 Additional Compensation 217 197 0
62000 FICA 855 776 600
63600 Additional Retirement 82 48 60
64900 Workers Comp. 843 748 400
64920 Health Insurance 3,427 3,077 2,400
64930 Dental Insurance 156 178 130
64940 Vision Insurance 29 29 20
64950 Life Insurance 15 15 15
64960 LTD 29 26 25
64970 Chiro 8 9 10
64980 LTC 16 15 15
65000 Retirement 1,629 1,477 1,100
67000 Physical Exams 0 0 0
SUBTOTAL: 18,265 16,538 12,305

OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating 30 30 5
72000 Office Supplies 20 20 0
73500 Fees 25 25 0
75000 Postage 0 0 0
76000 Telephone 50 50 10
79000 Utilities 50 50 20
80000 Office Equip Maintenance 20 20 0
81000 Vehicle Maintenance 50 50 5
81500 Fuel 200 200 180
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 5
83000 Equipment & Tools 100 100 10
84000 System Maintenance 0 0 0
85000 Building Maintenance 20 20 5
85200 Janitor Supply 20 20 0
87000 Landscape Maintenance 5,000 5,000 2,000
SUBTOTAL: 5,825 5,825 2,240
SUBTOTAL SALARY & OPERATING: 24,090 22,363 14,545
89400 Overhead Charge 4,180 3,847 3,000
TOTAL : 28,271 26,210 17,545
SENIOR CITIZEN CENTER Page - 30
FUND-100 : DEPARTMENT-8300
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 9,896 7,485 8,300
61000 Hourly 30,000 25,000 25,500
61250 Additional Compensation 198 150 0
62000 FICA 3,067 2,497 2,700
63600 Additional Retirement 327 247 250
64900 Workers Comp. 3,070 2,444 2,650
64910 Unemployment 0 0 0
64920 Health Insurance 2,630 2,205 2,500
64930 Dental Insurance 94 95 120
64940 Vision Insurance 21 19 25
64950 Life Insurance 13 10 10
64960 LTD 28 22 25
64970 Chiro 7 5 5
64980 LTC 37 27 30
65000 Retirement 1,484 1,123 1,150
SUBTOTAL: 50,872 41,329 43,265

OPERATING EXPENSES
70000 Operating Expenses 750 750 120
72000 Office Supplies 2,000 2,000 1,000
73000 Subscription & Books 200 200 220
74000 Membership & Dues 300 300 0
75000 Postage 500 500 0
76000 Telephone 2,200 2,200 1,900
76100 Auto Allowance 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 35,000 30,000 32,200
80000 Office Equipment Maintenance 2,000 3,500 1,400
82000 Equip Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 15,000 15,000 12,000
85200 Janitorial Supplies 1,700 1,700 350
87000 Landscape Maint. 450 450 0
SUBTOTAL: 60,150 56,650 49,190
SUBTOTAL SALARY & OPERATING: 111,022 97,979 92,455
89400 Overhead Charge 0 0 0
TOTAL: 111,022 97,979 92,455
CAPITAL OUTLAY (a)
90000 2023-24 0 0 0
SUBTOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.

MUSEUM Page - 31
FUND-100 : DEPARTMENT-8400
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 6,784 7,320 6,500
60100 Salaries Overtime 0 0 0
61000 Hourly 500 500 0
61250 Additional Compensation 136 146 0
62000 FICA 568 609 610
63600 Additional Retirement 224 242 250
64900 Workers Comp. 561 588 700
64920 Health Insurance 2,208 2,273 2,000
64930 Dental Insurance 83 103 50
64940 Vision Insurance 18 20 15
64950 Life Insurance 9 10 5
64960 LTD 19 21 15
64970 Chiro 5 6 3
64980 LTC 24 28 20
65000 Retirement 1,018 1,098 900
SUBTOTAL: 12,156 12,965 11,068

OPERATING EXPENSES
70000 Operating Expenses 0 0 0
76000 Telephone 0 0 600
79000 Utilities 9,500 9,000 8,600
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 50 800
SUBTOTAL: 11,100 10,600 11,000
89400 Overhead Charge 0 0 0
TOTAL: 23,256 23,565 22,068
LIBRARY DEPARTMENT Page - 32
FUND-100 : DEPARTMENT-8500
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 3,048 2,904 1,500
60100 Salaries - Overtime 0 0 0
61000 Hourly 7,500 7,000 7,200
61250 Additional Compensation 61 58 0
62000 FICA 812 762 700
63600 Additional Retirement 101 96 40
64900 Workers Comp. 812 745 650
64920 Health Insurance 893 812 500
64930 Dental Insurance 36 40 20
64940 Vision Insurance 7 7 5
64950 Life Insurance 2 3 5
64960 LTD 9 8 5
64970 Chiro 1 1 1
64980 LTC 8 8 10
65000 Retirement 457 436 200
SUBTOTAL: 13,748 12,881 10,836

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 3,000 2,200
79000 Utilities 40,000 38,000 37,500
80000 Office Equipment Maintenance 850 850 0
82000 Equipment Maintenance 100 100 0
83000 Tools & Equipment 50 50 0
85000 Building Maintenance 4,500 4,500 6,000
85200 Janitorial Supplies 2,000 2,000 650
87000 Landscape Maintenance 1,500 1,500 0
SUBTOTAL: 74,200 72,200 68,550
SUBTOTAL SALARY & OPERATING: 87,948 85,081 79,386
89400 Overhead Charge 15,261 14,634 14,000
TOTAL: 103,209 99,715 93,386
CAPITAL OUTLAY (b)
90000 2023-24 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 contribution from the cities.

COMMUNITY CENTER Page - 33
FUND-150 : DEPARTMENT-6150
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 17,235 16,456 16,000
60100 Over Time Salaries 200 200 0
61000 Hourly 11,000 11,000 9,500
61250 Additional Compensation 345 329 0
62000 FICA 2,202 2,141 2,000
63600 Additional Retirement 569 508 450
64900 Workers Comp. 2,188 2,081 1,200
64920 Health Insurance 4,227 4,659 3,900
64930 Dental Insurance 150 201 180
64940 Vision Insurance 34 41 40
64950 Life Insurance 20 22 15
64960 LTD 49 48 40
64970 Chiro 10 10 8
64980 LTC 58 56 50
65000 Retirement 2,585 2,468 2,100
SUBTOTAL: 40,874 40,219 35,483

OPERATING EXPENSES
68000 Uniforms 250 250 90
70000 General Operating Expenses 0 0 0
71930 Community Center Insurance 1,000 9,100 0
76000 Telephone 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 20,000 18,000 19,000
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 3,500
85200 Janitorial Supplies 3,000 3,000 3,000
87000 Landscape Maintenance 0 0 0
89150 Refunds 3,000 3,000 1,500
SUBTOTAL: 34,450 40,550 27,090
SUBTOTAL SALARY & OPERATING: 75,324 80,769 62,573
89400 Overhead Charge 13,070 13,893 12,000
TOTAL : 88,394 94,662 74,573
RECREATION Page - 34
FUND-300 : DEPARTMENT-8200
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 148,985 138,271 144,500
60100 Salary Overtime 0 0 0
61000 Hourly 46,000 46,000 45,000
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 2,980 2,765 0
62000 FICA 14,847 14,028 13,700
63600 Additional Retirement 4,917 4,563 4,700
64900 Workers Comp. 15,006 13,862 15,000
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 31,217 27,108 28,000
64930 Dental Insurance 1,465 1,546 1,600
64940 Vision Insurance 261 255 300
64950 Life Insurance 168 171 175
64960 LTD 381 371 380
64970 Chiro 5 3 5
64980 LTC 130 115 160
65000 Retirement 22,348 20,741 21,400
SUBTOTAL: 288,710 269,800 274,920

OPERATING EXPENSES
67000 Physical Exams 0 0 10
70000 Operating Expenses 80,000 70,000 80,000
72000 Office Supplies 0 0 0
73500 Fees 10,000 9,000 10,000
74000 Membership / Dues 500 500 500
76000 Telephone 3,000 3,000 2,100
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 1,500 2,000
79000 Utilities 16,000 13,000 16,000
80000 Office Equip Maintenance 350 350 350
81000 Vehicle Maintenance 150 150 100
81500 Fuel 1,500 1,500 1,200
81501 CNG Fuel 65 65 0
81900 Vehicle Insurance (1) 400 285 390
82000 Equipment Maintenance 500 500 0
83000 Tools & Equipment 500 500 200
85000 Building Maintenance 100 0 100
85200 Janitorial Supplies 0 0 0
87500 Swimming Pool 45,000 40,000 42,211
87600 Movie Night 1,300 1,300 950
89150 Refunds 900 900 0
SUBTOTAL: 162,565 143,350 156,111
SUBTOTAL SALARY & OPERATING: 451,275 413,150 431,031
89400 Overhead Charge 78,306 71,064 75,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 78,306 71,064 75,000
TOTAL: 529,580 484,214 506,031

CAPITAL OUTLAY
90000 2023-24 0 0 119,402
SUBTOTAL a: 0 0 119,402
a. Funded by the General Capital Fund - Parks & Recreation.

SUCCESSOR AGENCY Page - 35
FUND-100 : DEPARTMENT-9100
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 139,075 135,953 128,000
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 3,550 3,550 2,079
62000 FICA 10,911 10,672 8,300
63600 Additional Retirement 4,589 4,067 4,050
64900 Workers Comp. 10,703 10,227 10,000
64920 Health Insurance 19,677 20,392 21,400
64930 Dental Insurance 817 1,016 1,050
64940 Vision Insurance 161 183 190
64950 Life Insurance 116 127 120
64960 LTD 268 275 280
64970 Chiro 0 0 0
64980 LTC 109 109 100
65000 Retirement 20,861 20,393 19,500
SUBTOTAL: 210,838 206,965 195,069

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: 219,438 215,565 198,069
89400 Overhead Charge 38,077 37,078 37,000
TOTAL: 257,516 252,643 235,069
BUDGET SUMMARY Page - 36

GENERAL FUND
2024-25 2023-24 2023-24

GENERAL FUND OPERATING BUDGETED BUDGETED ACTUAL
Total Salaries 7,031,236 6,625,051 6,419,498
Total Burden 4,379,066 3,986,139 3,780,737
Total Operational Costs 3,507,949 3,124,426 3,246,526
Total Salary & Operations 14,918,252 13,735,616 13,446,761 Total Overhead Costs 1,980,611 1,810,828 1,802,300
Total Capital Outlay 4,683,600 947,000 1,303,257
TOTAL OPERATING BUDGET: 21,582,463 16,493,444 16,552,318 Total Oper. Transfer 858,621 843,832 865,865
WATER DEPARTMENT Page - 37
FUND-110 : DEPARTMENT-7100
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 506,038 470,785 471,100
60100 Over Time Salaries 12,000 12,000 11,900
61000 Hourly 10,000 20,000 10,000
61100 Hourly O.T. 0 0 0
61250 Additional Compensation 8,500 6,500 8,257
62000 FICA 41,045 38,960 35,000
63600 Additional Retirement 15,756 15,536 13,700
64900 Workers Comp. 40,638 37,823 36,900
64920 Health Insurance 142,817 134,049 130,000
64930 Dental Insurance 6,622 7,883 7,500
64940 Vision Insurance 1,250 1,405 1,100
64950 Life Insurance 582 598 600
64960 LTD 1,313 1,251 1,300
64970 Chiro 254 255 200
64980 LTC 904 895 1,000
65000 Retirement 75,906 70,618 69,100
67000 Physical Exams 150 150 150
SUBTOTAL: 863,775 818,706 797,807
WATER DEPARTMENT Page - 38
FUND-110 : DEPARTMENT-7100
2024-25 2023-24 2023-24
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 2,700 2,700 1,900
69100 Training 600 600 500
70000 General Operating Expenses 1,800 1,800 1,200
72000 Office Supplies 11,000 11,000 11,200
73000 Subscriptions & Books 50 50 0
73500 State Fees 45,000 43,000 45,000
74000 Memberships & Dues 1,000 1,000 320
75000 Postage 13,000 12,000 12,700
76000 Telephone 6,500 6,000 6,100
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 20,000
77010 Professional Services Eng. 20,000 20,000 21,000
77025 Professional Services Audit 5,000 4,500 4,500
77030 Professional Services Computer 250 250 0
77040 Professional Services Other 10,000 10,000 2,000
77060 Prof. Services Water Analysis 30,000 25,000 29,300 79000 Utilities 360,000 340,000 345,000
79001 Utilities Non Potable 20,000 55,000 17,000
79100 Meter Cellular Service 60,000 60,000 56,500
79500 Water Purchase from SSJID 85,000 50,000 82,000
79600 SSJGSA Share 25,000 25,000 22,700
80000 Office Equipment Maintenance 7,000 7,000 3,000
81000 Vehicle Maintenance 10,000 10,000 5,000
81500 Fuel 30,000 30,000 20,000
81501 CNG Fuel 500 500 1,000
81900 Vehicle Insurance (2) 9,000 1,500 8,518
82000 Equipment Maintenance 6,000 6,000 5,704
83000 Equipment & Tools 8,000 8,000 10,000
84000 System Maintenance 140,000 140,000 161,000
85000 Building Maintenance 1,500 1,500 1,500
85200 Janitorial Supply 100 100 100
85500 Generator Rental 0 0 0
87000 Landscape Maint. 1,000 1,000 1,200
89000 Street Maint. 0 0 1,000
89150 Refunds 0 0 4,200
89150 Water Conservation Rebate 0 0 0
29007/8 Bond Payment - Principal 590,000 565,000 565,000 89360 Bond Payment - Interest 188,744 211,130 211,130
SUBTOTAL: 1,695,244 1,656,130 1,677,272
SUBTOTAL SALARY & OPERATING: 2,559,019 2,474,836 2,475,079 WATER DEPARTMENT Page - 39
FUND-110 : DEPARTMENT-7100
2024-25 2023-24 2023-24
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 444,045 425,684 425,000
89450 Oper. Transfer to Capital Fund 940,937 995,897 966,421 SUBTOTAL : 1,384,981 1,421,580 1,391,421
TOTAL: 3,944,000 3,896,417 3,866,500
CAPITAL OUTLAY (a)
90000 2023-24 0 0 0
Well 9 Rehabilitation 200,000
Well 3 Treatment 200,000
Service Truck with Hoist -1/2 Cost 104,500 104,500
SUBTOTAL: 504,500 104,500 0
a. Funded by the Enterprise Capital Fund - Water.

GARBAGE DEPARTMENT Page - 40
FUND-120: DEPARTMENT-7200
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 645,579 638,420 617,081
60100 Over Time Salaries 600 600 800
61000 Hourly 20,000 21,000 20,000
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 4,000 4,000 3,454
62000 FICA 51,269 50,798 47,368
63600 Additional Retirement 19,950 20,361 18,896
64900 Workers Comp. 51,270 49,651 49,019
64920 Health Insurance 200,574 198,547 175,204
64930 Dental Insurance 9,218 9,849 8,525
64940 Vision Insurance 1,869 1,786 1,671
64950 Life Insurance 693 820 734
64960 LTD 1,765 1,773 1,830
64970 Chiro 266 248 260
64980 LTC 1,233 1,328 1,520
65000 Retirement 96,837 95,763 92,664
67000 Physical Exams 500 500 815
SUBTOTAL: 1,105,622 1,095,446 1,039,840

OPERATING EXPENSES
68000 Uniforms 4,000 4,000 2,601
69100 Training 0 0 150
70000 General Operating Expenses 4,500 4,500 4,160
72000 Office Supplies 5,500 5,500 5,520
73000 Subscriptions 0 0 0
73500 Fees 3,000 2,000 2,875
74000 Membership Dues/Fees 0 0 315
75000 Postage 12,000 12,000 8,000
76000 Telephone 5,200 4,800 5,032
76200 Conference Expenses 200 200 0
76300 Advertising/Legal 200 200 0
76350 Advertising/Promotional 200 200 0
77000 Professional Services Legal 0 0 1,000
77025 Professional Services Audit 3,000 2,800 2,800
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 10,000 10,000 750
77070 Regulatory Compliance 6,500 0 6,500
78000 Disposal Fee 882,000 750,000 745,000
79000 Utilities 10,000 10,000 9,800
80000 Office Equipment Maintenance 6,000 6,000 3,000
81000 Vehicle Maintenance 75,000 60,000 74,500
81500 Fuel 30,000 30,000 20,825
81501 CNG Fuel 100,000 75,000 96,700
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance - Truck 55,000 38,000 52,595
82000 Equipment Maintenance 12,000 12,000 2,330
83000 Equipment & Tools 6,000 6,000 6,700
84000 System Maintenance 5,000 5,000 0
85000 Building Maintenance 3,000 3,000 1,900
85200 Janitorial Supply 500 500 280
87000 Landscape Maintenance 0 0 0
89150 Refunds 0 0 2,000
SUBTOTAL: 1,238,800 1,041,700 1,055,333
SUBTOTAL SALARY & OPERATING: 2,344,422 2,137,146 2,095,173 GARBAGE DEPARTMENT Page - 41
FUND-120: DEPARTMENT-7200
2024-25 2023-24 2023-24
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 406,807 367,599 422,100
89450 Oper. Transfer to Capital Fund 10,019 121,571 109,527 SUBTOTAL : 416,826 489,170 531,627
TOTALS: 2,761,248 2,626,316 2,626,800
CAPITAL OUTLAY (a)
90000 2023-24 0 0 531,077
CNG Garbage Truck (FY 22-23) 500,000 500,000
CNG Garbage Truck (FY 23-24) 500,000 500,000
SUBTOTALS: 1,000,000 1,000,000 531,077
a. Funded by the Enterprise Capital Fund - Garbage.

RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 42
FUND-130 : DEPARTMENT-7300
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 327,856 311,259 287,000
60100 Over Time Salaries 2,000 2,000 2,000
61000 Hourly 30,000 20,000 28,600
61100 Hourly OT 0 0 0
61250 Additional Compensation 5,000 5,000 4,136
62000 FICA 27,912 25,877 23,800
63600 Additional Retirement 10,036 9,534 8,800
64900 Workers Comp. 27,695 25,070 27,200
64920 Health Insurance 72,594 71,363 77,900
64930 Dental Insurance 3,081 3,742 3,900
64940 Vision Insurance 614 663 800
64950 Life Insurance 335 374 340
64960 LTD 849 822 830
64970 Chiro 103 122 100
64980 LTC 480 498 630
65000 Retirement 49,178 46,689 43,300
67000 Physical Exams 250 250 250
SUBTOTAL: 557,983 523,261 509,586

OPERATING EXPENSES
68000 Uniforms 2,500 2,500 1,300
69100 Training 750 750 1,000
70000 General Operating Expenses 4,000 4,000 3,000
72000 Office Supplies 6,000 6,000 5,000
73000 Subscriptions 0 0 0
73500 Fees 62,000 60,000 62,000
74000 Membership 800 800 2,300
75000 Postage 12,000 12,000 8,100
76000 Telephone 4,000 4,000 3,150
76200 Conference Expense 500 500 0
76300 Advertising/Legal 1,000 1,000 0
77000 Prof. Services 0 0 0
77010 Prof. Services Engineering 15,000 15,000 2,000
77025 Prof. Services Audit 3,500 3,000 3,000
77030 Prof. Services Computer 0 0 0
77040 Professional Services Other 20,000 20,000 15,000
77060 Sewer Analysis 75,000 75,000 75,000
77900 Property Tax Collection Fee 1,500 1,500 1,500
79000 Utilities 165,000 118,000 158,200
80000 Office Equipment Maintenance 6,100 6,100 3,000
81000 Vehicle Maintenance 25,000 15,000 26,000
81500 Fuel 15,000 13,000 14,000
81501 CNG Fuel 9,000 7,500 8,600
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 10,500 10,500 7,145
82000 Equipment Maintenance 5,000 5,000 3,000
83000 Equipment & Tools 4,000 4,000 5,500
84000 System Maintenance 60,000 60,000 49,000
85000 Building Maintenance 3,000 3,000 5,000
85200 Janitorial Supplies 100 100 500
85500 Generator Rental 0 0 0
87000 Landscape Maint. 15,000 15,000 13,000
89000 Street Maint 0 0 0
89150 Refunds 0 0 1,500
29006 Bond Payment - Principal 185,000 175,000 175,000
89355 Bond Payment - Interest 11,865 19,425 19,425
SUBTOTAL: 723,115 657,675 671,220
SUBTOTAL SALARY & OPERATING: 1,281,098 1,180,936 1,180,806 RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 43
FUND-130 : DEPARTMENT-7300
2024-25 2023-24 2023-24
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 222,298 203,127 174,734
89450 Oper. Transfer to Capital Fund 631,449 693,034 699,743 SUBTOTAL : 853,747 896,161 874,477
TOTAL: 2,134,845 2,077,097 2,055,283
CAPITAL OUTLAY (a)
90000 2023-24 0 0 0
Pond Restoration 140,000 0
Headworks Screen Collector 80,000 80,000
Service Truck with Hoist -1/2 Cost 104,500 104,500
TOTAL: 324,500 184,500 0
a. Funded by the Enterprise Capital Fund - Sewer.

STREET DEPARTMENT Page - 44
FUND-200 : DEPARTMENT-6500
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 221,191 148,306 112,000
60100 Over Time Salaries 500 500 300
61000 Hourly 3,000 3,000 500
61250 Additional Compensation 4,424 2,966 3,371
62000 FICA 17,527 11,840 8,350
63600 Additional Retirement 6,742 4,207 3,500
64900 Workers Comp. 17,293 11,420 6,100
64920 Health Insurance 58,305 34,517 26,000
64930 Dental Insurance 2,180 1,678 1,100
64940 Vision Insurance 472 315 230
64950 Life Insurance 258 178 100
64960 LTD 621 379 270
64970 Chiro 33 36 40
64980 LTC 501 355 260
65000 Retirement 33,179 22,246 16,000
67000 Physical Exams 300 300 50
SUBTOTAL: 366,526 242,243 178,171

OPERATING EXPENSES
68000 Uniforms 600 600 375
69200 Training 500 500 20
70000 General Operating Expenses 300 300 100
72000 Office Supplies 250 250 10
73500 Fees 260 260 100
75000 Postage 40 40 0
76000 Telephone 1,100 1,100 740
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 7,000 6,500 6,500
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 5,000 5,000 15,000
78000 Refuse Disposal Fee 0 0 0
79000 Utilities 16,000 16,000 15,700
80000 Office Equip Maintenance 2,000 2,000 2,000
81000 Vehicle Maintenance 5,000 5,000 2,500
81500 Fuel 7,000 7,000 5,700
81501 CNG Fuel 274 274 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (2) 5,500 5,500 2,867
82000 Equipment Maintenance 2,500 2,500 250
83000 Equipment & Tools 2,000 2,000 2,000
84000 System Maintenance 0 0 0
85000 Building Maintenance 750 750 100
85200 Janitorial Supplies 75 75 20
87000 Landscape Maintenance 50 50 0
87100 Graffiti 50 50 0
89000 Street Maintenance 50,000 120,000 25,000
89010 Signal Light Maintenance 25,000 25,000 25,000
89030 Street Signs 10,000 10,000 5,000
SUBTOTAL: 151,399 220,899 108,982
SUBTOTAL SALARY & OPERATING: 517,925 463,142 287,153
STREET DEPARTMENT Page - 45
FUND-200 : DEPARTMENT-6500
2024-25 2023-24 2023-24
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 89,871 79,663 59,000
TOTAL: 607,796 542,804 346,153

CONSTRUCTION PROJECTS
90000 2023-24 0 0 390,839
Paint Street Lights/Arbors on Main Street 180,000
Area #1 Improvement Project 1,600,000 1,000,000
River Road Overlay 1,000,000 1,000,000
SUBTOTAL: 2,780,000 2,000,000 390,839
TOTAL: 3,387,796 2,542,804 736,992
LANDSCAPE MAINTENANCE Page - 46
FUND-200 : DEPARTMENT-8136
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 88,184 71,525 69,000
60100 Over Time Salaries 0 0 0
61000 Hourly 12,000 12,000 7,400
61100 Hourly O.T. 0 0 0
61250 Additional Compensation 1,764 1,430 157
62000 FICA 7,799 6,499 6,100
63600 Additional Retirement 2,910 2,304 2,200
64900 Workers Comp. 7,710 6,283 6,300
64920 Health Insurance 27,350 21,318 21,500
64930 Dental Insurance 1,016 1,019 1,030
64940 Vision Insurance 218 191 180
64950 Life Insurance 101 100 90
64960 LTD 240 193 190
64970 Chiro 32 45 10
64980 LTC 205 202 160
65000 Retirement 13,228 10,729 10,000
67000 Physical Exams 0 0 0
SUBTOTAL: 162,756 133,838 124,317

OPERATING EXPENSES
68000 Uniforms 700 700 330
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 20
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 0
83000 Equipment & Tools 200 200 300
84000 System Maintenance 1,000 1,000 0
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 0 0 0
87000 Landscape Maintenance 168,000 168,000 167,387
SUBTOTAL: 170,460 170,460 168,038
SUBTOTAL SALARY & OPERATING: 333,216 304,298 292,355
89400 Overhead Charge 57,820 52,341 52,000
TOTAL : 391,036 356,639 344,355
STA DEPARTMENT Page - 47
FUND-270 : DEPARTMENT-6610
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 0
60100 Overtime 0 0 0
61000 Hourly 500 500 0
61250 Additional Compensation 0 0 0
62000 FICA 38 38 0
63600 Additional Retirement 0 0 0
64900 Workers Comp. 38 38 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: 577 576 0

OPERATING EXPENSES
67000 Physical Exams 10 10 0
68000 Uniforms 10 10 0
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 1,500 200
81500 Fuel 500 500 100
81501 CNG Fuel 32 32 0
81502 Fueling Station Maintenance 6 6 0
81900 Vehicle Insurance (1) 300 300 1,268
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 2,318
SUBTOTAL SALARY & OPERATING: 4,120 4,119 2,318
89400 Overhead Charge 715 709 1,200

CAPITAL OUTLAY
90000 2023-24 0 0 0
SUBTOTAL: 0 0 0
TOTAL: 4,835 4,828 3,518
BLOSSOM EXPRESS Page - 48
FUND-270: DEPARTMENT-6650
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,523 7,168 6,700
60100 Over Time Salaries 50 50 0
61000 Hourly 1,500 1,500 0
61250 Additional Compensation 150 143 0
62000 FICA 706 678 500
63600 Additional Retirement 248 237 200
63700 Deferred Comp 0 0 0
64900 Workers Comp. 698 656 520
64920 Health Insurance 1,841 1,705 1,500
64930 Dental Insurance 66 74 60
64940 Vision Insurance 15 15 15
64950 Life Insurance 8 8 5
64960 LTD 21 21 20
64970 Chiro 5 5 5
64980 LTC 12 12 15
65000 Retirement 1,128 1,075 1,000
67000 Physical Exams 0 0 0
SUBTOTAL: 13,971 13,345 10,540

OPERATING EXPENSES
70000 General Operating Expenses 34,000 27,700 31,800
72000 Office Supplies 100 100 0
74000 Memberships & Dues 0 0 0
75000 Postage 50 50 0
76000 Telephone 10 10 1
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 1,600 750 750
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 25,000 500 0
81000 Vehicle Maintenance 15,000 2,000 15,000
81501 CNG Fuel 9,000 7,500 8,700
81900 Vehicle Insurance 10,500 7,300 10,103
83000 Tools and Equipment 100 100 0
SUBTOTAL: 95,860 46,510 66,354
SUBTOTAL SALARY & OPERATING: 109,831 59,855 76,894
89400 Overhead Charge 19,058 10,295 23,000
TOTAL: 128,890 70,150 99,894

CAPITAL OUTLAY
90000 2023-24 0 0 0
9 Person CNG Bus 43,000
Short Range Transit Plan 75,000 0
SUBTOTAL: 118,000 0 0
REDEVELOPMENT AGENCY Page - 49
FUND-450 : DEPARTMENT-9100
2024-25 2023-24 2023-24
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 660,300 660,300 660,300
77050 Administrative Fee 250,000 250,000 250,000
77040 Professional Fees 17,000 17,000 9,089
SUBTOTAL: 927,300 927,300 919,389
TOTAL: 927,300 927,300 919,389
CDBG Page - 50
FUND-600 : DEPARTMENT- 6220
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 792 874 500
60100 Over Time Salaries 300 300 0
61000 Hourly 0 0 0
61250 Additional Compensation 16 17 0
62000 FICA 85 91 174
63600 Additional Retirement 0 0 28
64900 Workers Comp. 84 88 153
64920 Health Insurance 141 250 807
64930 Dental Insurance 5 11 26
64940 Vision Insurance 1 2 5
64950 Life Insurance 1 1 3
64960 LTD 2 3 6
64970 Chiro 0 0 0
64980 LTC 2 2 3
65000 Retirement 119 131 317
SUBTOTAL: 1,548 1,771 2,023

OPERATING EXPENSES
69100 Training 0 0 1,022
70000 General Operating Expenses 8,500 8,500 5,000
70000 Bethany Homes - Meals on Wheels 5,500 5,500 0
70000 SJC - Meals on Wheels 0 0 0
76300 Advertising/Legal 200 200 195
77040 Prof. Services Other 0 0 0
SUBTOTAL: 14,200 14,200 6,217
SUBTOTAL SALARY & OPERATING: 15,748 15,971 8,240
89400 Overhead Charge 0 0 0
TOTAL: 15,748 15,971 8,240

CAPITAL OUTLAY
90000 2023-24 0 0 17,339
SUBTOTAL: 0 0 17,339
TOTAL: 15,748 15,971 25,579
DUTCH MEADOWS MAINTENANCE DIST. Page - 51
FUND-710 : DEPARTMENT-8110
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,192
61000 Hourly 0 0 0
61250 Additional Compensation 20 19 0
62000 FICA 79 74 88
63600 Additional Retirement 33 31 37
64900 Workers Comp. 78 71 81
64920 Health Insurance 223 203 237
64930 Dental Insurance 9 10 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 151 142 168
SUBTOTAL: 1,609 1,506 1,824

OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
76300 Advertising Legal 65 65 31
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 3
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 96
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 37
87000 Landscape Maint. 8,500 8,500 8,035
SUBTOTAL: 9,061 9,061 8,252
SUBTOTAL SALARY & OPERATING: 10,669 10,566 10,076
89400 Overhead Charge 1,851 1,817 1,754
TOTAL : 12,521 12,384 11,830
COUNTRY WOODS MAINTENANCE DIST. Page - 52
FUND-720 : DEPARTMENT-8120
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,085
61000 Hourly 0 0 0
61250 Additional Compensation 20 19 0
62000 FICA 79 74 80
63600 Additional Retirement 33 31 34
64900 Workers Comp. 78 71 74
64920 Health Insurance 223 203 237
64930 Dental Insurance 9 10 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 151 142 153
SUBTOTAL: 1,609 1,506 1,683

OPERATING EXPENSES
68000 Uniforms 25 25 5
70000 Operating Expenses 0 0 0
76300 Advertising Legal 65 65 31
77000 Prof. Services Legal 100 100 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 78
79000 Utilities 500 240 450
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 96
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 11,000 11,000 9,658
SUBTOTAL: 11,940 11,680 10,318
SUBTOTAL SALARY & OPERATING: 13,549 13,186 12,001
89400 Overhead Charge 2,351 2,268 2,067
TOTAL : 15,900 15,454 14,068
FARMLAND ESTATES MAINTENANCE DIST Page - 53
FUND- 730: DEPARTMENT-8130
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,085
61000 Hourly 0 0 0
61250 Additional Compensation 20 19 0
62000 FICA 79 74 80
63600 Additional Retirement 33 31 34
64900 Workers Comp. 78 71 74
64920 Health Insurance 223 203 237
64930 Dental Insurance 9 10 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 151 142 153
SUBTOTAL: 1,609 1,506 1,683

OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
76300 Advertising Legal 60 60 31
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 100 100 96
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 4,653
SUBTOTAL: 5,930 5,930 4,818
SUBTOTAL SALARY & OPERATING: 7,539 7,436 6,501
89400 Overhead Charge 1,308 1,279 1,132
TOTAL : 8,847 8,715 7,633
JACOBS LANDING Page - 54
FUND- 740: DEPARTMENT-8140
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,227
61000 Hourly 0 0 0
61250 Additional Compensation 20 19 0
62000 FICA 79 74 91
63600 Additional Retirement 33 31 38
64900 Workers Comp. 78 71 83
64920 Health Insurance 223 203 315
64930 Dental Insurance 9 10 16
64940 Vision Insurance 2 2 3
64950 Life Insurance 1 1 2
64960 LTD 2 2 4
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 151 142 174
SUBTOTAL: 1,609 1,506 1,955

OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
76300 Advertising Legal 60 60 31
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 17
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 96
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 3,800 3,800 3,300
SUBTOTAL: 4,464 4,464 3,506
SUBTOTAL SALARY & OPERATING: 6,073 5,970 5,461
89400 Overhead Charge 1,054 1,027 951
TOTAL : 7,127 6,997 6,412
CAROLINA'S Page - 55
FUND- 750: DEPARTMENT- 8150
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,085
60100 Overtime 0 0 0
61000 Hourly 0 0 109
61250 Additional Compensation 20 19 0
62000 FICA 79 74 89
63600 Additional Retirement 33 31 34
64900 Workers Comp. 78 71 81
64920 Health Insurance 223 203 237
64930 Dental Insurance 9 10 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 151 142 153
SUBTOTAL: 1,609 1,506 1,807

OPERATING EXPENSES
68000 Uniforms 15 15 5
70000 Operating Expenses 0 0 0
76300 Advertising Legal 50 50 31
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 130 130 126
79000 Utilities 6,000 5,000 6,000
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 96
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 4,000 4,000 2,937
SUBTOTAL: 10,445 9,445 9,196
SUBTOTAL SALARY & OPERATING: 12,054 10,951 11,003
89400 Overhead Charge 2,092 1,884 1,031
TOTAL : 14,145 12,834 12,033
BOESCH-KINGERY MAINTENANCE DIST Page - 56
FUND- 760: DEPARTMENT- 8160
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,443
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 72
61250 Additional Compensation 20 19 0
62000 FICA 79 74 113
63600 Additional Retirement 33 31 45
64900 Workers Comp. 78 71 103
64920 Health Insurance 223 203 372
64930 Dental Insurance 9 10 18
64940 Vision Insurance 2 2 4
64950 Life Insurance 1 1 2
64960 LTD 2 2 4
64970 Chiro 0 0 1
64980 LTC 1 1 3
65000 Retirement 151 142 204
SUBTOTAL: 1,609 1,506 2,385

OPERATING EXPENSES
68000 Uniforms 20 20 6
70000 Operating Expenses 0 0 0
76300 Advertising Legal 60 60 31
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 100 100 96
81502 Fueling Station Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 9,500 9,500 8,547
SUBTOTAL: 10,140 10,140 8,741
SUBTOTAL SALARY & OPERATING: 11,749 11,646 11,126
89400 Overhead Charge 2,039 2,003 1,937
TOTAL : 13,788 13,649 13,063
MAIN STREET MAINTENANCE DISTRICT Page - 57
FUND- 770: DEPARTMENT- 8170
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 18,311 18,220 14,822
60100 Salaries O.T. 0 0 0
61000 Hourly 8,000 8,000 2,219
61250 Additional Compensation 366 364 0
62000 FICA 2,041 2,034 1,266
63600 Additional Retirement 604 601 377
64900 Workers Comp. 2,025 1,972 1,156
64920 Health Insurance 7,967 7,384 5,018
64930 Dental Insurance 371 418 306
64940 Vision Insurance 66 69 53
64950 Life Insurance 25 28 24
64960 LTD 49 50 44
64970 Chiro 2 2 5
64980 LTC 57 60 36
65000 Retirement 2,747 2,733 1,834
SUBTOTAL: 42,631 41,935 27,161

OPERATING EXPENSES
68000 Uniforms 125 125 72
70000 Operating Expenses 0 0 0
76300 Advertising Legal 60 60 31
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 100 100 96
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 200 200 10
87000 Landscape Maint. 11,000 6,400 3,825
SUBTOTAL: 11,895 7,295 4,138
SUBTOTAL SALARY & OPERATING: 54,526 49,230 31,299
89400 Overhead Charge 9,461 8,468 5,449
TOTAL : 63,987 57,698 36,748
CORNERSTONE MAINTENANCE DISTRICT Page - 58
FUND- 771: DEPARTMENT- 8171
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,263
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 20 19 0
62000 FICA 79 74 94
63600 Additional Retirement 33 31 39
64900 Workers Comp. 78 71 86
64920 Health Insurance 223 203 276
64930 Dental Insurance 9 10 14
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 151 142 179
SUBTOTAL: 1,609 1,506 1,960

OPERATING EXPENSES
68000 Uniforms 25 25 5
70000 Operating Expenses 0 0 0
76300 Advertising Legal 100 100 31
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 160 50 150
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 96
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 8,547
SUBTOTAL: 10,485 10,375 8,970
SUBTOTAL SALARY & OPERATING: 12,094 11,881 10,930
89400 Overhead Charge 2,099 2,044 1,877
TOTAL : 14,192 13,924 12,807
VINEYARDS MAINTENANCE DISTRICT Page - 59
FUND- 772: DEPARTMENT- 8172
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,263
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 48
61250 Additional Compensation 20 19 0
62000 FICA 79 74 98
63600 Additional Retirement 33 31 39
64900 Workers Comp. 78 71 89
64920 Health Insurance 223 203 334
64930 Dental Insurance 9 10 16
64940 Vision Insurance 2 2 3
64950 Life Insurance 1 1 2
64960 LTD 2 2 4
64970 Chiro 0 0 1
64980 LTC 1 1 3
65000 Retirement 151 142 179
SUBTOTAL: 1,609 1,506 2,078

OPERATING EXPENSES
68000 Uniforms 40 40 6
70000 Operating Expenses 0 0 0
76300 Advertising Legal 100 100 31
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 850 50 800
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 96
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 31,467
SUBTOTAL: 33,790 32,990 32,799
SUBTOTAL SALARY & OPERATING: 35,399 34,496 34,877
89400 Overhead Charge 6,142 5,933 5,932
TOTAL : 41,541 40,429 40,809
ALEXANDRA MAINTENANCE DISTRICT Page - 60
FUND- 773: DEPARTMENT- 8173
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,009 948 1,085
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 20 19 0
62000 FICA 79 74 80
63600 Additional Retirement 33 31 34
64900 Workers Comp. 78 71 74
64920 Health Insurance 223 203 237
64930 Dental Insurance 9 10 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 151 142 153
SUBTOTAL: 1,609 1,506 1,683

OPERATING EXPENSES
68000 Uniforms 25 25 5
70000 Operating Expenses 0 0 0
76300 Advertising Legal 100 100 31
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 51
79000 Utilities 50 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 96
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 100 100 0
87000 Landscape Maint. 3,800 3,800 3,437
SUBTOTAL: 4,575 4,575 3,619
SUBTOTAL SALARY & OPERATING: 6,184 6,081 5,302
89400 Overhead Charge 1,073 1,046 923
TOTAL : 7,257 7,126 6,225
RIPON LIGHTING DISTRICT Page - 61
FUND- 780: DEPARTMENT- 8180
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 29,000 27,739 26,191
60100 Salaries O.T. 0 0 92
61000 Hourly 400 400 169
61250 Additional Compensation 580 555 74
62000 FICA 2,293 2,195 2,021
63600 Additional Retirement 0 0 807
64900 Workers Comp. 2,263 2,117 1,794
64920 Health Insurance 1,682 6,991 6,239
64930 Dental Insurance 64 304 297
64940 Vision Insurance 14 61 59
64950 Life Insurance 39 33 25
64960 LTD 84 79 68
64970 Chiro 3 9 1
64980 LTC 91 73 80
65000 Retirement 4,350 4,161 3,686
SUBTOTAL: 40,864 44,716 41,603

OPERATING EXPENSES
68000 Uniforms 150 150 111
70000 Operating Expenses 100 100 0
72000 Office Supplies 50 50 0
73500 Fees 1,030 1,030 820
75000 Postage 0 0 0
76000 Telephone 850 850 825
76200 Conference Expenses 0 0 0
76300 Advertising Legal 130 130 100
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 4,000 3,034
79000 Utilities 185,000 146,000 180,000
80000 Office Equip Maint 0 0 1,823
81000 Vehicle Maintenance 3,000 3,000 5,500
81500 Fuel 2,500 2,500 2,100
81501 CNG Fuel 170 170 0
81502 Fueling Station Maintenance 300 300 0
81900 Vehicle Insurance 550 550 730
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 7,000
89030 Street Signs Maintenance 0 0 0
89100 Street Light Maintenance 25,000 25,000 20,000
89375 Municipal Finance Rental 0 0 0
SUBTOTAL: 227,230 188,230 222,043
SUBTOTAL SALARY & OPERATING: 268,094 232,946 263,646
89400 Overhead Charge 46,520 40,068 50,000
TOTAL : 314,615 273,014 313,646
CAPITAL PROJECTS Page - 62
FUND-900 : DEPARTMENT- Various
2024-25 2023-24 2023-24
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 128,165 113,899 51,300
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 2,563 2,278 0
62000 FICA 10,001 8,888 3,400
63600 Additional Retirement 3,494 3,091 1,700
64900 Workers Comp. 9,864 8,568 4,000
64920 Health Insurance 22,869 20,713 10,300
64930 Dental Insurance 933 1,055 500
64940 Vision Insurance 192 192 100
64950 Life Insurance 112 117 55
64960 LTD 298 293 120
64970 Chiro 0 0 20
64980 LTC 140 140 75
65000 Retirement 19,225 17,085 7,700
SUBTOTAL: 197,856 176,319 79,270

OPERATING EXPENSES
70000 General Operating Expenses 0 0 0
72000 Office Supplies 0 0 0
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 9,578
77010 Prof. Services Engineering 165,000 165,000 25,640 77030 Professional Services Computer 500 500 0
77040 Professional Services Other 45,000 45,000 37,250
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: 210,800 210,800 72,468
SUBTOTAL SALARY & OPERATING: 408,656 387,119 151,738
89400 Overhead Charge 70,911 66,586 33,194

CAPITAL PROJECTS
90000 2023-24 0 0 1,940,619
Senior Center Building Improvements (FY 22-23) a 180,000 180,000 20,837 Affordable Housing Project Design b 200,000
SUBTOTAL: 380,000 180,000 1,961,456
TOTAL: 859,566 633,705 2,146,388
Note(s):
a. Funded by CDBG grant.
b. Funded by City Affordable Housing funds.

BUDGET TOTALS Page - 63
2024-25 2023-24 2023-24

BUDGETED BUDGETED ACTUAL
Total Salaries 9,141,349 8,567,053 8,189,577
Total Burden 5,637,542 5,149,843 4,838,034
Total Operational 8,151,326 7,440,529 7,391,128
Total Overhead 3,368,126 3,084,667 3,065,580
Sub-Total 26,298,343 24,242,092 23,484,320
Capital Outlay 9,790,600 4,416,000 4,203,967
Redevelopment Enforceable Obligations 927,300 927,300 919,389 Total Budget 37,016,243 29,585,392 28,607,676
Total Transfers 2,441,026 2,654,334 2,641,556
CHART OF RECEIPTS Page - 64

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
ACCOUNT 2024-25 2023-24
100 GENERAL FUND:

Taxes
41010 Property Tax Current Secured 2,084,000 2,004,007
41011 Property Tax-Current Unsecured 118,000 114,975
41012 SB813 Taxes 67,000 65,000
41021 Property Tax-Prior Unsecured 1,600 1,600
41025 Prop Tax Redevelopment 455,000 438,388
41030 Homeowner's Relief 12,000 11,728
41035 Documentary Transfer Tax 66,000 64,000
41040 Property Tax - Interest & Penalty 15,000 15,000
42100 Hotel - Motel Tax 210,000 185,000
47100 Vehicle (In Lieu) - Normal 20,722 19,735
47200 Vehicle (In Lieu) - VLF & Prop Tax Swap 2,134,465 2,032,824 47300 Sales Tax 4,300,000 4,200,000
47301 SB509 - Prop 172 Funds 140,400 135,000
47305 Sales Tax In Lieu - triple flip 0 0
SUBTOTAL: 9,624,187 9,287,258
Franchise Fees
43010 PG&E Gas 98,000 95,000
43100 Electric - PG&E / MID 270,000 260,000
43200 Cable T.V. 106,000 102,000
43300 Commercial Garbage 130,000 125,000
SUBTOTAL: 604,000 582,000
License
44010 Business License 245,000 237,833
44020 Massage Permits 300 284
44050 Home Occupation 25,000 24,146
108-44100 Dog Licenses 10,000 10,000
44200 Bike Licenses 0 3
SUBTOTAL: 280,300 272,265
Page - 65

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2024-25 2023-24
Fees
51500 Planning Fees 25,000 25,000
51505 Code Enforcement 3,000 21,000
51600 Engineering Fees 25,000 90,000
51650 GIS Fees 0 0
51655 Transportation Permit Fees 6,000 5,500
SUBTOTAL: 59,000 141,500
Permits
45000 Building Permits 250,000 324,000
45800 SMIP 2,000 10,000
45810 Building Standards Fund 1,000 2,000
SUBTOTAL: 253,000 336,000
Police Activity Revenue
47302 AB3229 - COPS 175,000 173,659
108-49001 Impound Dog 3,000 3,000
49005 Fingerprint 4,500 4,500
49010 Police Reports 20 20
49020 Reimbursement Police 80,000 80,000
49025 Range Rent 7,500 0
49026 Parking Permit Program 100 100
107-49030 Auto Theft Fund 0 0
105-49035 Abandoned Vehicle Abatement Prog. 5,000 100
49600 Traffic 25,000 25,000
49610 Parking 40,000 40,000
49620 Court Fine-Penalty 0 0
49640 Proof of Correction 200 200
49650 Booking Fees Recovery 750 750
49660 Fees Alcohol Lab 500 400
49670 Fees Red Light Surcharge 1,000 1,000
49680 Domestic Violence Registration 0 0
49690 Towed Vehicle 20,000 20,000
49720 Reimbursement Traffic-Safety 4,500 4,500
106-49882 Drug Seizure Fund + Interest 500 500
108-49883 Spay & Neuter 3,500 3,500
108-49884 Rabies/Misc Shots 300 300
108-49885 Animal Shelter Donation 1,500 1,500
49885 Lathrop Dispatch 1,164,415 1,130,500
49886 Escalon Dispatch 194,155 188,500
49887 Police Training 13,000 13,000
49888 Cadet Grants 0 15,000
109-49102 Police Grants 0 17,733
49889 Christmas Fund 0 0
49890 Donation 0 4,209
49905 Donation-YPAC 0 0
108-49895 AVID 250 800
108-49900 Animal Adoption 0 0
SUBTOTAL: 1,744,690 1,728,771
Page - 66

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2024-25 2023-24
Miscellaneous
51200 CNG Income 195,000 190,000
51250 Fuel Income 35,000 35,700
51300 Golf Lease Revenue 75,000 75,000
51550 Fireworks Booth Income 0 0
51900 Misc. Revenue 112,066 100,000
51901 W/Comp Third Party Cks 0 0
51905 Transfer From General Capital 0 0
51906 Cash Over/Short 0 20
51915 State Mandate Reimbursement 9,000 36,500
51930 Return Check Fee 500 215
51935 Overhead Recovery 1,387,515 1,350,000
51955 Almond Crop Income 100 100
51966 Donations 0 0
150-53000 Community Center Rental 62,000 60,000
53005 House Rental 10,000 10,200
53010 PAL Bldg Rental 48,000 46,500
53030 Gazebo Rental 5,000 5,000
53040 Council Chamber Rental 0 50
53051 Sprint/NEXTEL 12,000 12,500
53052 Cellular One - AT&T Rent 15,000 15,000
53053 T-Mobile Rent 0 0
53056 Ag Land Rental 2,000 1,750
53060 Stouffer Hall Rental 19,000 18,000
53065 Rental - Misc 15,000 15,000
54000 Interest 178,515 150,000
54010 G.F. Mitigation Interest Transfer 0 0
54020 GAP ++ Interest 7,000 10,000
56000 Benefit District Pass Thru 8,000 8,000
57000 Housing/Loan Income 50,000 50,000
COVID-19 Cares Act Funding 0 0
57025 Successor Agency Admin Fee 250,000 250,000
SUBTOTAL: 2,495,696 2,439,535
300 RECREATION
51400 Recreation Fees 200 0
51410 Concessions 1,500 0
51415 Field Rent - Mistlin BB Fields 180,000 176,300
51420 Baseball Sponsor 10,000 9,900
51421 Basketball Sponsor 500 400
51422 Flag Football Sponsor 3,000 3,300
51425 Soccer Sponsor 11,000 11,200
51430 Vender Permit 2,000 1,500
51440 Concessions - Mistlin Sports Park 15,000 15,000
51450 Field Rent - Mistlin Soccer Fields 87,500 85,000
51455 Field Rent - Veterans & Stouffer Parks 10,300 10,000 51456 Field Rent - Mistlin Indoor Sports Facility 110,000 106,900 52XXX Activities/Classes 285,000 280,000
54000 Interest 0 0
716,000 699,500
100-51938 General Fund Department Recovery 1,980,611 1,802,300 TOTAL GENERAL FUND REVENUE: 17,757,485 17,289,129
Page - 67

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2024-25 2023-24
110 WATER SUPPLY FUND: Charges for Current Services
51000 Water Revenue 3,927,000 3,850,000
51010 Consumer Deposits 0 0
51011 Water Turn Off 0 700
51900 Misc. Revenue 500 300
54000 Interest 15,000 14,000
54002 Bond Interest Income 1,500 1,500
TOTAL: 3,944,000 3,866,500
********
120 GARBAGE FUND: Charges for Current Services
51100 Garbage Revenue 2,728,648 2,623,700
51190 Garbage Misc. 30,000 500
54000 Interest 2,600 2,600
TOTAL: 2,761,248 2,626,800
********
130 SEWER FUND:
41010 Property Taxes - Secured 83,318 80,891
41011 Property Taxes - Unsecured 4,713 4,575
41012 SB813 Taxes 2,575 2,500
41020 Prior Secured 0 0
41021 Prior Unsecured 200 50
41025 Property Taxes - Redev Addl 113,000 110,000
41026 Property Taxes - LMIHF Addl 0 0
41030 Homeowner Relief 700 467
41040 Interest & Penalty 500 600
51200 Sewer User Charge 1,919,840 1,846,000
51900 Misc. Revenue 0 200
53300 80% Golf Lease Revenue 0 0
54000 Interest 10,000 10,000
54001 Bond Interest Income 0 0
TOTAL: 2,134,845 2,055,283
Page - 68

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2024-25 2023-24
200 TRAFFIC & SAFETY:
47305 AB2928 - Prop. 42 0 0
47310 Curb & Gutter 0 0
51900 Miscellaneous 0 9,900
54000 Interest for All Street Funds 70,000 95,000
55000 Grants 0 30,000
70,000 134,900
203 HIGHWAY USERS TAX 2103 FUNDS
47310 Highway Users Tax 2103 141,876 140,654
54000 Interest 800 2,541
142,676 143,195
210 HIGHWAY USERS TAX 2105 FUNDS
47350 Highway Users Tax 2105 99,189 97,260
54000 Interest 600 1,780
99,789 99,040
220 HIGHWAY USERS TAX 2106 FUNDS
47400 Highway Users Tax 2106 62,704 61,556
54000 Interest 400 1,624
63,104 63,180
230 HIGHWAY USERS TAX 2107 FUNDS
47500 Highway Users Tax 2107 135,555 132,844
54000 Interest 3,300 6,627
138,855 139,471
240 HIGHWAY USERS BICYCLE TAX 2107.5 FUNDS
47600 Highway Users Bicycle Tax 2107.5 4,000 4,000
54000 Interest 30 41
4,030 4,041
Page - 69

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2024-25 2023-24
250 MEASURE "K" FUNDS
47650 Measure "K" Funds 375,000 376,504
54000 Interest 35,000 33,139
410,000 409,643
260 COG ALLOTMENT LTF FUNDS
46000 General LTF Funds 797,903 604,282
Transit LTF Funds 265,968 169,761
47601 Bike & Pedestrian 24,533 23,495
54000 Interest 8,100 6,682
1,096,504 804,220
270 COG ALLOTMENT - TRANSPORTATION
46000 COG Allotment - Transportation 6,500 3,804
46060 MKR Transit Assistance 33,633 53,994
49700 Bus Fare 1,000 1,000
49800 Blossom Express Bus Fare 1,000 900
FTA 5311 87,792
54000 Interest 3,800 838
133,725 60,536
246 SB1 STREET & ROAD TAX
47306 Road Maintenance & Rehabilitation 408,889 382,516 54000 Interest 450 5,825
47306 Loan Repayment 0 0
409,339 388,341
********
450 REDEVELOPMENT AGENCY
41005 Property Taxes - Enforceable Obligations 927,300 779,361 51900 Misc. Revenue 0 0
54000 Interest 4,003 248,556
54001 Interest - Restricted Funds 0 26,110
54006 Bond Interest 6,186 0
937,489 1,054,027
Page - 70

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2024-25 2023-24
600 CDBG:
40700 CDBG Public Service Grant 15,886 20,000
Capital Grant 180,000 0
54000 Interest 0 0
195,886 20,000
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 14,500
760 BOESCH-KINGERY LANDSCAPE MAINTENANCE DISTRICT:
41070 Assessment Charge 6,061 6,061
770 MAIN STREET LANDSCAPE MAINTENANCE DISTRICT:
41065 Assessment Charge 10,481 10,481
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 5,553 5,397
780 LIGHTING DISTRICT:
41010 Property Tax - Current Secured 16,369 15,892
41011 Property Tax - Current Unsecured 925 898
41012 SB-813 100 92
41021 Property Tax - Prior Unsecured 10 10
41025 Property Tax - Redevelopment Add'l 25,000 24,919
41030 Homeowner's Relief 100 100
41040 Interest & Penalty 1,000 1,200
51900 Misc Revenue 0 21,638
41085 Assessment Charge 270,000 273,979
SUBTOTAL: 313,504 338,727
Page - 71

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2024-25 2023-24
9 CAPITAL FUNDS:
50010 Water Fee 110,000 120,000
50010 SSJID Water Connection Fee 15,000 0
51020 Water Meter Surcharge 190,000 190,000
50020 Refuse Fee 10,000 13,000
50040 Parks Fee 35,000 50,000
50050 Circulation Fee 0 0
50103 Mitigation Fee 50,000 52,568
50110 RTIF 100,000 118,000
51900 Grants 0 192,417
54000 Interest 680,000 430,991
56050 Economic Development 0 0
56052 North Pointe Specific Plan 0 0
57001 Library Fee 2,000 1,076
57002 Police Fee 9,000 69,257
57003 City Hall Fee 9,000
57003 Transportation Fee 230,000 616,054
57004 Storm Drain Fee 62,000 0
57005 Sewer Fee 150,000 150,000
57006 Corp Yard 28,000 117,503
57007 Underground Utilities 0 0
Total Capital Fees 1,680,000 2,120,866