City Council / Local Redevelopment Authority / Public Financing Authority
June 13, 2023

Item 11.1 – CC/LRA 06/13/2023

RIVERBANK CITY COUNCIL / LOCAL REDEVELOPMENT AUTHORITY
AGENDA ITEM NO. 11.1
SECTION 11: NEW BUSINESS
Meeting Date: June 13, 2023
Subject: Resolution to Reduce (Credit) and/or Waive the SCM Hearthstone LLC System Development Fees for The Heritage Subdivision
From: Marisela H. Garcia, City Manager
Submitted by: Donna M. Kenney, Planning and Building Manager

RECOMMENDATION
It is recommended that the City Council consider and approve the Resolution (Attachment 1) reducing (credit) and/or waiving the SCM Hearthstone LLC (“SCM Hearthstone”) System Development Fees assessed on the construction of dwelling units in The Heritage subdivision.

SUMMARY
This item has been brought forward to the City Council for consideration because SMC Hearthstone is asking to have system development fees reduced (credits) and/or waived for some of the infrastructure they have constructed. These credits and waivers affect the amount of fees on the building permits for the subdivision’s homes. There is currently no administrative process to consider this request at staff level and therefore, the request has been brought forward to the City Council for consideration.

BACKGROUND
The City currently collects System Development Fees at Building Permit issuance to defray the impact of new development as authorized by Government Code §66000- 66025. The City’s System Development Fee program is codified in §150.30 titled “System Development Fees” which establishes the authority for imposing and charging the fees.

System Development fees are collected in order to:

Item 11.1 – CC/LRA 06/13/2023
1) To provide an adequate and constant method for the financing of the unfunded portion of need systems development costs throughout the city, reasonably related to projected community growth.
2) To promote the orderly and efficient expansion of public improvements to adequately meet the domestic and economic needs of the community and to minimize adverse fiscal and environmental impacts of new development. 3) To ensure the continuation of necessary services including, but not limited to, police and general administrative services.
4) To establish equitable methods for minimizing public facility and service costs to the city associated with new development.

As defined within Riverbank’s municipal code, System Development Fees are charged to new construction, including the expansion of and/or the addition to an existing, nonresidential structure, to mitigate the unfunded portion of the determined impact of the development.

On May 11, 2023, the City received a request letter from Steve Mothersell/SCM Hearthstone (Attachment 2) to reduce or waive the System Development Fees at Building Permit issuance for The Heritage homes. This project is assessed the following May 1, 2022 adopted fees per dwelling unit because they installed their infrastructure and began working with staff before the May 1, 2023 fees went into effect:

System Development Fee Type May 1, 2022 Amount Per Unit Water $7,914.00
Waste Water $3,003.00
Storm Drain $3,280.00
Parks and Recreation $3,935.00
Police/General Government $1,423.00
Traffic $3,084.00
5% Administrative Fee $1,132.00
Total System Development Fees $23,771.00
SCM Hearthstone met several times with staff and proposes the following credits (offsets), waivers, and a reimbursement based on those discussions. Credits, waivers, and reimbursements only apply to Riverbank’s System Development Fees. It does not include any fees imposed by any other agencies such as the fire district, school districts, or Stanislaus County.

Fee Type Fee Per Unit Total Dollar Offset Number of Permits Offset Water $7,907.45* $41,343.75 offset 5 permits at $0
6 th permit at $6,100.95
36 permits at $7,907.45
Waste Water $3,003.00 $0 offset 47 permits at $3,003.00 Storm Water $3,280.00** $154,160.00 offset 47 permits at $0 Parks and Rec $3,935.00 $0 offset 47 permits at $3,935.00 Police/Gen Gov $1,423.00 $0 offset 47 permits at $1,423.00

Item 11.1 – CC/LRA 06/13/2023
Traffic $3,084.00*** $176,616.00 offset 47 permits at $0 Reimbursement of
$31,668.00
5% Admin $1,132.00 $0 offset 47 permits at $1,132.00
*See Attachment 2 – Water. A reduction of $63,722.00 from the $77,067,381.00 total water system cost is requested based on the construction of a length of Central Avenue needed under the Bruinville Facilities Master Plan. This request lowers the Water fee of $7,914.00 to $7,907.45. The offset of $41,343.75 is from additional facilities that were constructed at the request of the City Engineer. **See Attachment 2 – Storm Water. The developer has installed the full public drainage collection system adjacent to the project which was anticipated in the Bruinville Facilities Master Plan. It has also shared in the construction costs of the Diamond Bar East basin, which will accommodate The Heritage, the Concierge Storage project, Diamond Bar East, Central Avenue, Sierra Street, and Claus Road and it creates a true regional basin.
***See Attachment 2 – Traffic. The frontage improvements on Claus Road as well as crosswalk enhancements at Claus Road and Sierra Street are in the City-wide System Development Fee Program and eligible for credits.

ANALYSIS
The City Engineer, Development Services Administration Manager, and Planning and Building Manager analyzed the request received from SCM Hearthstone. An evaluation of the potential impacts of this project was considered and the following determinations were made:
1) The developer constructed a length of Central Avenue that is needed by the Bruinville Facilities Master Plan as well as additional improvements requested by the City Engineer.
2) The developer has installed a full public drainage system as well as shared in the construction of a regional basin.
3) The developer is constructing off-site frontage and crosswalk improvements which are in the System Development Fee Program and cost more than the assessed Traffic fees.

Based on the analysis performed, staff recommends that the City Council consider the reduction, waiver, and reimbursement of System Development Fees to encourage construction and thereby, job growth.

FINANCIAL IMPACT
The System Development Fee program is designed as a mechanism to collect impact fees to build infrastructure necessary to support new growth City-wide. Careful evaluation of each proposed project is necessary to understand potential funding shortfalls which might be created as a result of granting fee reduction or waiver requests. In the case

Item 11.1 – CC/LRA 06/13/2023
presented above, Water, Storm Water, and Traffic fees should be reduced and/or waived with a reimbursement for traffic improvements.

STRATEGIC PLAN
This item is indirectly related to the City’s Strategic Plan through the System Development Fee program update.

ATTACHMENT

1.) Attachment 1: City Council Resolution 2023-XXX

2.) Attachment 2: SCM Hearthstone LLC Fee and Reimbursement Request

CC/LRA- 06/13/2023
CC Resolution 2023-

CITY OF RIVERBANK
RESOLUTION 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RIVERBANK

REDUCING, WAIVING, AND REIMBURSING SYSTEM DEVELOPMENT FEES FOR

SCM HEARTHSTONE LLC FOR THE HERITAGE SUBDIVISION
WHEREAS, it is necessary as established in the Riverbank Municipal Code for the proper and effective operation of City Government to establish, amend, or authorize fees for services in order to provide for the financial support of City Government; and WHEREAS, from time to time, the City Council reviews the fees to ensure that they are adequately supporting the operation of City Government; and WHEREAS, SCM Hearthstone LLC has requested the City Council reduce, waive, and reimburse the System Development Fees assessed on the construction of The Heritage dwelling units at Building Permit issuance.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Riverbank hereby approves the System Development Fees below:

Fee Type Fee Per Unit Total Dollar Offset Number of Permits Offset Water $7,907.45 $41,343.75 offset 5 permits at $0
6 th permit at $6,100.95
36 permits at $7,907.45
Waste Water $3,003.00 $0 offset 47 permits at $3,003.00 Storm Water $3,280.00 $154,160.00 offset 47 permits at $0 Parks and Rec $3,935.00 $0 offset 47 permits at $3,935.00 Police/Gen Gov $1,423.00 $0 offset 47 permits at $1,423.00 Traffic $3,084.00 $176,616.00 offset 47 permits at $0
Reimbursement of $31,668.00
5% Admin $1,132.00 $0 offset 47 permits at $1,132.00
PASSED AND ADOPTED by the City Council of the City of Riverbank at a regular meeting held on the 13th day of June, 2023; motioned by Councilmember ___________________, seconded by Councilmember ____________________, and upon roll call was carried by the following vote of ___:

AYES:

NAYS:

ABSENT:

ABSTAIN:

ATTEST: APPROVED:

ATTACHMENT 1

CC/LRA- 06/13/2023
CC Resolution 2023-
________________________ ________________________
Gabriela Hernandez Richard D. O’Brien
City Clerk Mayor
ATTACHMENT 2

Item 11.2 – CC/LRA – 06/13/2023

RIVERBANK CITY COUNCIL / LOCAL REDEVELOPMENT AUTHORITY
AGENDA ITEM NO. 11.2
SECTION 11: NEW BUSINESS
Meeting Date: June 13, 2023
Subject: Fiscal Year 2023-24 Major Fund Budget Workshop From: Marisela H. Garcia, City Manager
Submitted by: Tammy Alcantor, Assistant City Manager/Administrative Services Director

RECOMMENDATION
It is recommended that the City Council receive a presentation on the Fiscal Year 2023- 24 Major Fund Proposed Budgets and provide feedback in anticipation of the adoption of the Final Budget on June 27, 2023.

SUMMARY
An overview of the proposed Fiscal Year 2023-24 Major Fund budget will be presented to the City Council in anticipation of the adoption of the preliminary budget. This is an opportunity for the City Council to review ongoing annual expenditures (also referred to as the Base Budget) as well as review capital requests from each of the departments.

Major funds include; General Fund, Gas Tax Fund, Sewer Operating Fund, Water Operating Fund, Recreation Fund, and Public Benefit Fund.

BACKGROUND
With the assistance of the City’s departments, the Fiscal Year 2023-24 Proposed Major Fund Budgets were developed. Projections for revenue sources were prepared by the Assistant City Manager with a combination of information received from the State of California Dept. of Finance, consultants, and historical information on trends and experiences within the City. Department Heads and Managers were tasked with preparing base budget projections for on-going revenues and expenditures.

Item 11.2 – CC/LRA – 06/13/2023

GENERAL FUND RESERVE PROJECTIONS
The General Fund is anticipated to end the current 2022-23 Fiscal Year with a 40% Reserve. Projections for the 2023-24 Fiscal Year are as follows:

Beginning Reserve 07/1/2023 $5,598,605
Projected Revenues $14,184,428
Projected Expenditures $14,678,244
Anticipated Ending Reserve 06/30/2023 $5,104,789
Reserve Level 36%
Structural Operating Deficit ($493,816)

GENERAL FUND REVENUE PROJECTIONS
Overall, General Fund Revenues, when compared to FY 2022-23 budgeted revenues will experience an increase of 5%.

FY 2022-23 Budget FY 2023-24 Budget Difference % Change $13,511,614 $14,184,428 +$672,814 +5%
Property Tax
Revenue sources such as Property Tax, will continue to see increases as the market continues in an upswing, particularly as new properties are added to the cities tax roll.

The Property Tax Department of the State Board of Equalization has notified the County Assessor’s office that they may prepare their 2023 assessment roll with an inflationary factor of 2%. The FY 23-24 revenues are based on Assessed Values that are set by the County Assessor as of January 1, 2023 along with an increase for new home constructions.

Several new housing developments are currently underway which will cause an increase in Assessed Valuations and result in increased revenues to the City. Currently underway is the Grasslands at Countryside (previously Countryside II), River Terrace (previously Ward Villas), Diamond Bar East, The Heritage, and Parkwoods Unit 1 is almost complete with the potential to start Unit 2.

Going hand in hand with new development are fees associated with construction. New housing construction and the continued issuance of solar permits have resulted in growing Building Permit Revenue over the past several years. Staff anticipates an increase of approximately 5% in this revenue stream.

Sales Tax
This revenue source has consistently grown over the past fiscal years. For the upcoming fiscal year, the City will experience a 5% growth in revenues. It has been the Finance Department’s past practice to be extremely conservative in its projections for Sales Tax.

Typically, the City receives projections from our consultants, MuniServices/Avenu, which

Item 11.2 – CC/LRA – 06/13/2023
includes Pessimistic, Optimistic, and Overly Optimistic projections. We have typically leaned towards budgeting for the Pessimistic projection as to not over-encumber for resources we may not receive. Sales Tax is a volatile revenue source where impacts (both positive and negative) are typically felt immediately. Due to the experience over the past several fiscal years, the City is optimistic about its revenue projects thereby reflecting an increase of $245,000.

GENERAL FUND EXPENDITURE PROJECTIONS
Overall, for the upcoming fiscal year, expenditures are anticipated to increase by 11%.

FY 2022-23 Budget FY 2023-24 Budget Difference % Change $13,228,900 $14,678,244 $1,449,344 +11%
Salary & Benefit Projections
The City has an Agreement with the LIUNA Miscellaneous Bargaining Unit for a labor contract effective July 1, 2022, expiring on June 30, 2025. An Agreement was also reached with the Mid-Management Employee Unit for January 1, 2023, expiring on December 31, 2025. Based on the agreed-upon terms, the employees will receive a 3% Cost of Living Adjustment (COLA) -within LIUNA Miscellaneous Unit to be effective July 1, 2023, and Mid-Management Unit to be effective January 1, 2024.

PERS Unfunded Accrued Liability Costs have decreased for the City in this fiscal year.

In the upcoming fiscal year, we will experience a 5.6% decrease in costs, resulting in the City contributing approximately $604,000 this fiscal year, with 1/3 of that being paid

Item 11.2 – CC/LRA – 06/13/2023
directly by the General Fund. The decrease in the Unfunded Liability cost is due to a decrease in the discount rate from 7.00% to 6.80% based on CalPERS net return on investments for FY 202021 exceeding the 7.00% rate.

Health Insurance costs are anticipated to increase in the upcoming by approximately 8% based on past trends. Currently, employees contribute 15% towards their monthly premiums.

Personnel
In anticipation of the continued growth throughout the city, we are recommending funding for the following two positions in the Parks & Recreation Division:

1. Parks Maintenance Worker I

2. Recreation Coordinator
Police Services
Cost increases for the Law Enforcement Contract with the Stanislaus County Sheriff’s Department include:
• Salary & Benefits: 2.5% Increase
• County Workforce Retention 16% increase
• Vehicle & Replacement Costs: 20% decrease
• SR 911 Dispatch: 3% decrease
Capital Expenditures
As the General Fund reserves continue to be at a healthy level, the staff is proposing onetime funding for the following projects:

Project Amount
Storm Basin Outfall Ramp Repairs (cost split with water, district total cost $210,000)
$70,000
Remove and replace (7) pool doors and frames $31,020
Server upgrade replacement $25,000
Downtown Tree Maintenance $18,920
7 – Laptops for Planning Commissioners $10,253
Robotic Pool Cleaner $7,400
Consultant cost for a City Record’s Retention Schedule Policy $6,380 Replacement Air Hockey Table for Teen Center $5,200
Archery Equipment for a new program $3,500
Pickleball Equipment for a new program $1,500

GAS TAX
The state of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel, and registration taxes on motor vehicles with allocations

Item 11.2 – CC/LRA – 06/13/2023
dedicated to transportation purposes. The local (city and county) portions of these allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades, and the Road Maintenance and Rehabilitation Account (RMRA) which allocates much of the revenue from the Road Repair and Accountability Act of 2017 (SB1 Beall).

The State provides annual projections on these revenue sources. For the current fiscal year, the City will see an approximate increase of 12% in Gas Tax Revenues. These revenues fund street and road maintenance and operations and major projects (SB1).

FY 2022-23
Budget
FY 2023-24
Budget
Difference % Change
Revenues $1,685,021 $2,037,690 $352,669 +21%
Expenditures $2,267,198 $2,412,573 $145,375 + 6%
Personnel
Included is the reclassification of Maintenance Worker I (Split with Sewer) to Maintenance Worker II to enable the recruitment of individuals with experience and certifications.

Gas Tax Maintenance Budget Deficit
Over the past three years, the Gas Tax Fund has been experiencing deficit spending in the Maintenance budget. This has been a result of decreased Gas Tax revenues being received as significant increases in supplies and materials have been ongoing. For the current fiscal year, the staff is anticipating a shortfall of approximately $255,000, to be funded via the General Fund.

SEWER FUND
The Sewer Fund receives 97% of its revenue from user fees charged to customers (residential, commercial, and industrial). Overall, the City will see a decrease of 20% in revenues, the large decrease is primarily based on the current year showing the revenues from the loan proceeds for the SiteLogiQ Energy Project of $1,201,148 this is also reflected in expenditures where there is an overall decrease of 9.4%.

FY 2021-22
Budget
FY 2022-23
Budget
Difference % Change
Revenues $6,506,278 $5,197,561 -$1,308,717 -20%
Expenditures $6,270,670 $5,679,327 -$ 591,343 -9%
Personnel
Included is the reclassification of a Maintenance Worker I (Split with Streets) to Maintenance Worker II to enable the recruitment of individuals with experience and certifications
Capital Projects

Item 11.2 – CC/LRA – 06/13/2023
The Sewer Fund will undergo a series of capital projects that will address delayed maintenance throughout the sewer system. This includes lift station upgrades as well as equipment upgrades. Included in the capital projects are:
• Lift Station Upgrades: Roselle & Candlewood
• Sewer Line Replacement: Alley between Sierra & Patterson, First Street to Eighth Street
• Sewer Line Replacement: Alley between Sierra Street & Stanislaus, First Street to Third Street
• Public Works Building funding for Furniture, Awnings, and Gate cost. (split with Water Fund)

WATER FUND
In March 2020 the City completed its Water Meter Upgrade project and began to bill customers based on consumption. This has allowed for the collection of fees in order to begin addressing the Water Rate Capital Improvement Projects that were adopted as part of the five-year rate increase. For the upcoming fiscal year, the city will experience a 1% increase in revenues as a result of consumption billing.

Overall, expenditures are anticipated to decrease by -16% with the notable changes in Equipment/Projects.

FY 2022-23
Budget
FY 2023-24
Budget
Difference % Change
Revenues $3,251,549 $3,293,500 + $41,951 +1%
Expenditures $4,440,645 $3,733,416 -$707,229 -16%
Capital Projects
Now as the City is billing for the consumption rate we have begun programming the budget for the Rate Study Capital Improvements. For the upcoming fiscal year the Water Fund budget will include funds for:
• Well Maintenance – Rehabilitation
• Well 4 – New transformer
• Well 8 New Cabinet and VFD
• New Handheld for meter reading.
• Public Works Building funding for Furniture, Awnings and Gate cost. (split with Sewer Fund)

PUBLIC BENEFIT FUND
In June 2018, the City Council authorized the creation of the Public Benefit Fund. The intent of the fund was to ensure that all cannabis-related revenues were segregated and

Item 11.2 – CC/LRA – 06/13/2023
easily accounted for in a specific fund. In addition to establishing the fund, the City Council developed an expenditure policy that was focused on allocating the funds received for public safety (including police and code enforcement) and other projects that would provide a public benefit.

Currently, Perfect Union (previously Riverbank Cannabis Collective) is closed, they have indicated they will be reopening but we have not received the anticipated date. Until such time that occurs, we have taken a conservative approach and have not budgeted any revenues from their site. In addition, Canna+Rise has requested to revisit their Development Agreement and the public benefit fee being assessed to them due to the rising excise taxes they are required to pay to the State of California and a significant drop in the value of cannabis.

FY 2022-23
Budget
FY 2023-24
Budget
Difference % Change
Revenues $377,000 $385,000 +$8,000 +2%
Expenditures $529,870 $563,000 +$33,130 +6%
The upcoming fiscal year includes only those on-going expenses of the fund, including offsets for the Sheriff’s Law Enforcement Contract, Neighborhood Improvement, and annual lease payments for the City’s Camera System.

STRATEGIC PLAN
On February 25, 2019, the City Council established a Strategic Plan Goal to “Ensure the City’s Continued Financial Stability”. This report addresses this matter.

FINANCIAL IMPACT
There is no financial impact anticipated with this report. Staff will incorporate any final feedback from the City Council and present a final budget at the June 27, 2023 meeting.

ATTACHMENTS

1. Fiscal Year 2023-24 General Fund Budget Projections

2. Fiscal Year 2023-24 Gas Tax Budget Projections

3. Fiscal Year 2023-24 Sewer Operating Fund Budget Projections

4. Fiscal Year 2023-24 Water Operating Fund Budget Projections

5. Fiscal Year 2023-24 Public Benefit Fund Budget Projections FISCAL YEAR 2023-24

PROPOSED BUDGET
GENERAL FUND 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase

REVENUES
101-000.000-400.010 PROP TAX CURRENT SECURED 1,263,289.19 1,295,619.58 1,335,418.97 1,506,100 1,671,469.08 1,675,000.00 11% 101-000.000-400.020 PROP TAX CURRENT UNSECURED 74,826.94 67,320.62 70,573.98 75,000 71,678.99 75,000.00 0% 101-000.000-400.030 PROP TAX PRIOR SECURED 2,276.89 2,722.43 - 2,000 - 2,000.00 0% 101-000.000-400.040 PROP TAX PRIOR UNSECURED 3,519.19 2,479.86 1,841.80 500 2,337.14 2,000.00 300% 101-000.000-400.050 SALES TAX 3,304,670.79 4,440,844.11 4,496,722.02 4,900,000 3,597,147.13 5,145,000.00 5% 101-000.000-400.060 PROP TRANSFER TAX 62,087.95 82,134.40 65,934.46 82,000 69,274.54 75,000.00 -9% 101-000.000-400.070 UNITARY TAXES 28,894.41 32,499.51 30,403.69 30,000 30,284.01 32,000.00 7% 101-000.000-400.080 PAYMENT IN LIEU OF TAXES PILOT 34,137.24 34,404.46 45,028.40 40,000 - 30,000.00 -25% 101-000.000-400.090 MOTOR VEHICLE IN LIEU TAX 20,038.04 18,357.97 29,099.81 29,000 25,429.69 27,000.00 -7% 101-000.000-400.100 HOMEOWNERS PROP TAX RELIEF 19,252.49 10,847.72 24,710.03 10,000 22,634.52 25,000.00 150% 101-000.000-400.130 SB 813 SUPPL. TAXES 27,083.85 31,515.99 24,538.95 17,000 21,671.76 20,000.00 18% 101-000.000-400.190 VLF SWAP - PROPERTY TAX 2,056,917.00 2,131,438.00 2,244,457.00 2,425,000 1,217,167.50 2,510,000.00 4% 101-000.000-450.000 BUSINESS LICENSE 66,038.80 68,659.60 72,188.50 62,000 73,887.55 74,000.00 19% 101-000.000-450.010 ANIMAL CONTROL LICENSE FEES 8,296.00 1,390.00 6,365.00 7,000 5,500.00 7,000.00 0% 101-000.000-450.020 MISC LIC-BIKE/DANCE/YARD SALE 265.00 147.00 260.00 300 215.00 300.00 0% 101-000.000-450.030 BUILDING PERMIT FEES 127,183.95 242,417.01 361,244.74 325,000 266,987.79 340,000.00 5% 101-000.000-501.000 COPS/SLESA 187,738.65 109,637.82 159,467.05 150,000 81,076.15 150,000.00 0% 101-000.000-600.000 FRANCHISE FEES - GARBAGE 323,982.88 319,481.08 333,246.87 350,000 413,399.72 380,000.00 9% 101-000.000-600.010 POLICE SERVICES 473.00 958.10 1,130.00 800 1,320.00 1,200.00 50% 101-000.000-600.030 POLICE/TRAFFIC REPORTS 480.00 457.75 902.00 700 748.25 700.00 0% 101-000.000-600.040 SB1186 REVENUES 2,666.52 3,446.42 (11,355.23) 200 166.20 200.00 0% 101-000.000-600.050 BOOKING FEES 1,101.49 1,062.89 13.90 - - - 0% 101-000.000-600.060 PLANNING FEES/SPECIFIC PLAN - - - - - - 0% 101-000.000-600.090 PLAN CHECK FEES 25,410.75 46,302.12 127,493.65 95,000 92,606.09 95,000.00 0% 101-000.000-600.100 PLANNING & ZONING FEES 16,998.51 10,497.65 40,619.49 23,100 18,650.69 20,000.00 -13% 101-000.000-600.101 ENGINEERING FEES - - - - - - 0%
101-000.000-600.120 PEG FEES 20,385.15 20,859.25 20,864.18 21,000 14,868.89 20,000.00 -5% 101-000.000-600.130 FRANCHISE FEES - UTILITIES 295,023.96 309,578.75 322,044.90 300,000 318,991.26 320,000.00 7% 101-000.000-600.160 MISC CURRENT SERVICES 274.00 288.60 222.93 3,000 2,866.12 3,000.00 0% 101-000.000-600.170 VEHICLE CODE FINES 47,201.23 38,412.54 46,249.98 40,000 44,108.84 42,000.00 5% 101-000.000-600.200 MEASURE L SALARY REIMBURSEMENT 12,819.53 11,680.43 10,374.87 7,500 12,668.06 12,000.00 60% 101-000.000-655.000 FINES, FORFEITURES,PENALTIES 27,675.42 (107.16) 36,914.15 42,000 37,116.14 40,000.00 -5% 101-000.000-660.040 VEHICLE RELEASES 14,450.00 15,100.00 10,600.00 12,000 13,800.00 14,000.00 17% 101-000.000-664.000 INTEREST INCOME 82,090.76 52,574.81 51,893.15 19,000 62,446.11 40,000.00 111% 101-000.000-665.000 RENTS 13,200.00 14,520.00 15,840.00 15,800 11,880.00 15,500.00 -2% ATTACHMENT 1
FISCAL YEAR 2023-24

PROPOSED BUDGET
101-000.000-665.020 ELECTRONIC SIGN RENTAL REVENUE 15,031.95 - 16,800.00 10,600 10,625.00 14,000.00 32% 101-000.000-671.000 SALE OF SURPLUS EQUIPMENT - - - 28,216.00 - - 0% 101-000.000-675.030 STRONG MOTION FEES 62.04 179.89 211.60 200 (991.85) 200.00 0% 101-000.000-675.050 AB939 REIMBURSEMENT - 65.00 703.00 100 - 100.00 0% 101-000.000-675.090 MISCELLANEOUS REVENUES 15,780.94 18,728.49 60,406.75 20,000 12,146.29 20,000.00 0% 101-000.000-675.190 RAILROAD CROSSING FEES - - - 315,000 315,000.00 - 0% 101-000.000-675.340 PUBLIC WORKS FEES 41,559.70 48,472.90 52,829.92 40,000 37,982.65 40,000.00 0% 101-000.000-675.550 UNCLAIMED MONEY REVENUE - 13.00 - - 976.64 - 0% 101-000.000-675.600 CASH OVER-CASH UNDER 212.04 (5.92) 26.81 - (38.93) - 0% 101-000.000-680.025 MISC PROGRAM INCOME 24,402.63 35,099.00 32,120.08 30,000 18,558.25 30,000.00 0% 101-000.000-680.034 REALIZED GAIN/LOSS ON INVEST - - (21.06) - - - 0% 101-000.000-699.000 TRANSFERS IN 1,577,768.32 2,383,953.54 2,184,350.19 2,504,714 2,572,228.00 - 3% Total GENERAL FUND: 9,830,535.25 11,919,087.16 12,322,736.53 13,511,614 8,309,871.27 14,184,428.00 4% FISCAL YEAR 2023-24

PROPOSED BUDGET
CITY COUNCIL 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-401.000-701.001 PERSONNEL REGULAR 21,600.00 21,775.00 21,600.00 22,000 19,175.00 21,600.00 -2% 101-401.000-702.031 RENTS & LEASES 11,000.00 11,000.00 12,800.00 12,000 6,256.82 15,500.00 29% 101-401.000-702.032 PROFESSIONAL/SPECIAL SERV 10,503.85 6,530.56 15,549.91 22,300 12,400.12 33,000.00 48% 101-401.000-703.024 POSTAGE 19.73 1.02 - - 0.57 - 0%
101-401.000-703.025 OFFICE EXPENSE 2,582.64 2,103.64 1,115.12 3,800 1,076.02 2,500.00 -34% 101-401.000-704.022 COMMUNICATIONS 2,773.86 3,088.62 3,727.06 4,200 3,241.99 4,200.00 0% 101-401.000-706.026 MISCELLANEOUS EXPENSE - - - - 188.29 - 0% 101-401.000-706.033 PROMOTIONAL EXPENSE 2,860.04 3,078.94 6,057.72 3,000 3,371.41 5,000.00 67% 101-401.000-706.034 CENTENNIAL CELEBRATION - - 35,427.15 39,000 38,643.72 - -100% 101-401.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 13,580.00 14,644.00 15,228.40 15,600 14,179.83 15,400.00 -1% 101-401.000-706.037 CONFERENCES & MEETINGS 12,255.35 3,800.00 10,142.84 14,000 16,394.80 15,500.00 11% 101-401.000-706.046 SISTER CITY - - - - - 1,000.00 0%
101-401.000-706.056 STATE/COUNTY FEES 24,646.06 25,384.88 26,145.96 34,000 32,050.55 35,000.00 3% 101-401.000-707.002 CAPITAL EXPENDITURES - - 2,570.19 2,000 1,570.14 2,000.00 0% 101-401.000-708.005 MEDICARE 304.92 307.46 304.92 300 270.28 300.00 0% 101-401.000-708.006 PERS RETIREMENT 632.76 694.08 682.20 700 633.03 700.00 0% 101-401.000-708.007 PAYROLL TAXES 520.80 531.65 520.80 700 477.40 700.00 0% 101-401.000-709.001 PRIOR YEAR ENCUMBRANCES - - - - - - 0% 101-401.000-999.000 TRANSFERS OUT - 95,000.00 - 315,000 - 315,000.00 0% 101-401.000-999.100 PRIOR YEAR ADJUSTMENTS - - - - - - 0% Total CITY COUNCIL: 103,280.01 187,939.85 151,872.27 488,600 149,929.97 467,400.00 -4%

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST
101-401.000-701.001
Personnel Regular City Council Monthly Sipends 21,600.00 101-401.000-702.031 Cannon Copier Lease 2,000.00
Rents & Leases Fleet Internal Services 2,500.00
Building Replacement Fund 11,000.00
15,500.00
101-401.000-702.032 InfoSend: Bi-Monthly Utility Newsletter 6,000.00 Prof/Special Services Strategic Planning 12,000.00
Annual Founders Day Carnival 15,000.00
33,000.00
101-401.000-703.024 Postage Expense 0.00
Postage 0.00
101-401.000-703.025 City Council Office Supplies 2,000.00 Office Expense Business Card Expense 500.00
2,500.00
101-401.000-704.022 City Council Cell Phones 4,200.00
Communications Approx $350/mo. 0.00
4,200.00
101-401.000-706.033 Flag Posting 300.00
Promotional Expense Promotional Items 4,700.00
5,000.00
101-401.000-706.036 StanCOG 1,900.00
Membership, Dues, etc. League of California Cities 11,000.00 League of California Cities - CVD Dues 300.00
US Conference of Mayors 2,000.00
Chamber of Commerce 200.00
15,400.00

CITY COUNCIL
FY 2023-2024

PROPOSED BUDGET

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST

CITY COUNCIL
FY 2023-2024

PROPOSED BUDGET
101-401.000-706.037 League Annual Conference 6,000.00
Travel, Conf. Meetings National Conference of Mayors 3,500.00 Other Conferences, Travel Allowance 6,000.00
15,500.00
101-401.000-706.056
State/County Fees Housing Authority Fire Assessments 35,000.00 35,000.00
101-401.000-999.000 Communications
Transfers Out Quarry Fee Transfer for Railroad Improvements 315,000.00 *Payments due from Settlement for:
2020 - $108,000
2021 - $120,000
2022 - $87,000
FISCAL YEAR 2023-24

PROPOSED BUDGET
CITY MANAGER 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-402.000-701.001 PERSONNEL REGULAR 136,953.10 146,763.40 158,696.94 204,100 154,772.69 211,900.00 4% 101-402.000-701.002 PERSONNEL PART TIME - - - - - - 0%
101-402.000-701.080 SALARY REQUEST - - - - - - 0%
101-402.000-702.030 MAINT. OPERATION EQUIP - - - - - - 0% 101-402.000-702.031 RENTS & LEASES 4,000.00 4,000.00 4,422.59 5,000 0.72 7,500.00 50% 101-402.000-702.032 PROFESSIONAL/SPECIAL SERV 738.84 2,019.63 3,420.20 53,000 52,011.91 28,000.00 -47% 101-402.000-702.034 OTHER CONTRACT SERVICES - - - - - - 0% 101-402.000-702.040 SPECIAL EVENT - - - - (39.40) - 0%
101-402.000-703.024 POSTAGE 4.09 - - - 4.56 - 0%
101-402.000-703.025 OFFICE EXPENSE 1,504.52 224.12 301.29 1,000 8.13 1,000.00 0% 101-402.000-704.022 COMMUNICATIONS 590.80 674.63 399.48 800 224.15 900.00 13% 101-402.000-706.015 EMPLOYEE FUNCTIONS 2,125.62 3,715.78 6,925.26 8,500 8,310.26 8,500.00 0% 101-402.000-706.023 ADVERTISING - - - - - - 0%
101-402.000-706.026 MISCELLANEOUS EXPENSE - - - - - - 0% 101-402.000-706.035 INSURANCE & SURETY BONDS 625.00 625.00 - 700 625.00 700.00 0% 101-402.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 1,694.00 2,430.00 3,559.00 4,500 599.00 4,500.00 0% 101-402.000-706.037 CONFERENCES & MEETINGS 4,374.29 1,074.00 1,537.61 6,000 5,392.24 7,000.00 17% 101-402.000-706.038 STAFF DEVELOPMENT - - - 1,500 - 1,500.00 0% 101-402.000-708.004 MIS EMPLOYEE BENEFITS 5,118.49 2,554.85 2,333.76 - (34,631.76) - 0% 101-402.000-708.005 MEDICARE 2,246.14 2,012.96 2,179.41 3,000 2,004.68 3,100.00 3% 101-402.000-708.006 PERS RETIREMENT 24,241.30 28,436.45 25,902.51 47,600 35,271.89 45,800.00 -4% 101-402.000-708.007 PAYROLL TAXES 679.42 290.63 244.71 300 181.66 300.00 0% 101-402.000-708.008 HEALTH DENTAL VISION INSURANCE 4,719.47 14,399.24 8,851.44 7,100 5,815.04 7,500.00 6% 101-402.000-708.009 NATIONAL RETIREMENT 4,660.12 4,721.14 3,376.44 4,700 3,898.50 4,700.00 0% 101-402.000-708.010 SELF INS. PREMIUM 20,544.76 20,387.13 17,949.67 30,700 22,019.14 28,600.00 -7% 101-402.000-708.012 DEFERRED COMPENSATION 5,016.34 5,475.02 4,746.38 7,500 5,091.36 7,500.00 0% 101-402.000-999.000 TRANSFERS OUT - - - - - - 0%
Total CITY MANAGER: 219,836.30 239,803.98 244,846.69 386,000 261,559.77 369,000.00 -4%

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST
101-402.000-702.031 Savin Copier Lease 0.00
Rents & Leases Fleet Internal Services 2,500.00
Building Replacement Fund 5,000.00
7,500.00
101-402.000-702.032 Professional Services 3,000.00
Prof/Special Services Director of Parks & Rec Recruitment 25,000.00 28,000.00
101-402.000-703.024 Postage Expense 0.00
Postage 0.00
101-402.000-703.025
Office Expense Office Supplies 1,000.00
101-402.000-704.022
Communications AT & T Cell Phone Cost 900.00
101-402.000-706.015 Annual Employee Luncheon 3,000.00
Employee Functions Other Employee Functions 5,500.00
8,500.00
101-402.000-706.035
Insurance & Surety Bond Public Officials Bond 700.00
101-402.000-706.036 ICMA - City Manager 2,000.00
Membership, Dues, etc. ICMA - Assistant CM 1,400.00
CCMF - CM & ACM 800.00
Other Memberships/Books 300.00
4,500.00
101-401.000-706.037 League Annual Conference 6,000.00
Travel, Conf. Meetings National Conference of Mayors 3,500.00 Other Conferences, Travel Allowance 6,000.00
15,500.00

CITY MANAGER

PROPOSED BUDGET
FY 2023-2024

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST

CITY MANAGER

PROPOSED BUDGET
FY 2023-2024
101-402.000-706.037
Travel, Conf. Meetings League Annual Conferenc (2) 2,000.00 City Manager's Department Meeting (2) 2,000.00
Other Conferences and Meetings 3,000.00
7,000.00
101-402.000-706.038
Staff Development Tuition Reimbursement (Per MOU) for Staff 1,500.00 FISCAL YEAR 2023-24

PROPOSED BUDGET
FINANCE DEPARTMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-403.000-701.001 PERSONNEL REGULAR 458,120.68 476,671.43 487,329.79 578,200 356,645.86 557,100.00 -4% 101-403.000-701.002 PERSONNEL PART TIME 22,764.32 12,362.98 - - - - 0% 101-403.000-701.003 PERSONNEL OVERTIME 209.51 721.59 7.50 1,000 521.84 2,000.00 100% 101-403.000-701.080 SALARY REQUEST - - - - - - 0%
101-403.000-702.030 MAINT. OPERATION EQUIP 17,581.73 19,235.32 12,881.32 17,350 14,884.00 44,400.00 156% 101-403.000-702.031 RENTS & LEASES 21,000.00 23,000.00 27,539.07 26,800 6,368.29 21,600.00 -19% 101-403.000-702.032 PROFESSIONAL/SPECIAL SERV 51,993.42 52,643.82 66,494.62 58,400 51,609.48 58,400.00 0% 101-403.000-702.034 OTHER CONTRACT SERVICES 17,514.98 27,964.42 34,828.45 32,000 22,568.14 32,000.00 0% 101-403.000-703.024 POSTAGE 5,363.69 6,537.26 12,567.29 14,000 10,358.97 14,000.00 0% 101-403.000-703.025 OFFICE EXPENSE 8,605.93 6,256.77 8,638.99 9,900 5,527.55 9,900.00 0% 101-403.000-704.022 COMMUNICATIONS 1,091.18 1,947.07 1,237.94 1,900 1,305.82 1,500.00 -21% 101-403.000-706.023 ADVERTISING 506.57 2,383.20 1,516.60 1,200 1,803.98 2,000.00 67% 101-403.000-706.035 INSURANCE & SURETY BONDS 625.00 625.00 625.00 700 625.00 700.00 0% 101-403.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 655.00 579.89 630.00 1,250 325.00 1,250.00 0% 101-403.000-706.037 CONFERENCES & MEETINGS 7,063.99 6,316.76 5,086.17 15,100 5,533.59 15,100.00 0% 101-403.000-706.999 BAD DEBTS 12,091.04 3,770.24 22,868.00 50,000 48,692.93 15,000.00 -70% 101-403.000-707.002 CAPITAL EXPENDITURES - - 1,028.97 30,000 12,000.00 12,000.00 -60% 101-403.000-708.004 MIS EMPLOYEE BENEFITS 8,514.12 (2,714.99) (28,690.84) - (18,549.04) - 0% 101-403.000-708.005 MEDICARE 6,401.34 6,313.66 6,150.14 8,400 4,453.77 8,100.00 -4% 101-403.000-708.006 PERS RETIREMENT 84,639.15 90,828.16 97,811.36 127,300 74,842.75 109,900.00 -14% 101-403.000-708.007 PAYROLL TAXES 2,960.14 2,352.01 2,149.01 1,800 1,050.03 1,800.00 0% 101-403.000-708.008 HEALTH DENTAL VISION INSURANCE 43,311.84 41,406.31 43,190.45 61,800 37,336.44 83,700.00 35% 101-403.000-708.009 NATIONAL RETIREMENT 27,960.72 28,507.64 30,952.96 33,000 20,679.00 33,000.00 0% 101-403.000-708.010 SELF INS. PREMIUM 65,333.98 63,644.78 73,446.23 87,100 53,292.92 74,000.00 -15% 101-403.000-708.012 DEFERRED COMPENSATION 9,024.76 9,662.26 10,172.09 16,700 12,109.98 19,000.00 14% 101-403.000-999.000 TRANSFERS OUT - - - - - - 0%
Total FINANCE DEPARTMENT: 873,333.09 881,015.58 918,461.11 1,173,900 723,986.30 1,116,450.00 -5%

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST
101-403.000-701.002 Personnel Temporary/Part-Time 0.00
101-403.000-701.003 Personnel Overtime 2,000.00
101-403.000-702.030 Maint. Operations Equipment
IT and Misc. Maintenance 1,250.00
Ez Signer Maintenance (AP Solutions) 250.00
Clear Gov Maintenance 26,400.00
Caselle Maintenance 1/3 cost 16,500.00
44,400.00
101-403.000-702.031 Rents & Leases
Copier-Printer Leases 7,000.00
Mail Equipment Lease & Supplies 4,000.00
Equip. Pool Allocation: Fuel/Maint 10,600.00
21,600.00
101-403.000-702.032 Professional/Special Services
Audit Fees (FY 22-23) 36,000.00
CalPers 1,600.00
Thales Consulting - SCO Reports 3,800.00
MuniServices- Sales Tax Audits 7,500.00
Info Send 7,500.00
Misc Services 2,000.00
58,400.00
101-403.000-702.034 Other Contract Services
WAB/XBP Bank Fees 32,000.00
101-403.000-703.024 Postage Expense 14,000.00
101-403.000-703.025 Office Expense
Department Supplies 3,000.00
Coupier Count 2,100.00
Forms/Envelopes/Check Stock 3,000.00
Pacific Storage 800.00
Desk space enhancements 1,000.00
9,900.00
101-403.000-704.022 Communications
Other 1,500.00

FINANCE DEPARTMENT
FY 2023-2024

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST

FINANCE DEPARTMENT
FY 2023-2024
101-403.000-706.023 Advertising
AB 1600 550.00
Annual Budget, Mid-Year 550.00
Other Advertising 900.00
2,000.00
101-403.000-706.035 Surety Bonds
Treasurer Surety Bondy 700.00
101-403.000-706.036 Membership, Dues, Books, etc.

CSMFO (3) 400.00
CMTA 0.00
GFOA (2) 300.00
CMRTA 150.00
Other department material 400.00
1,250.00
101-403.000-706.037 Conferences & Meetings
CSMFO Annual Conference 4,000.00
Caselle Annual Conference 3,500.00
CMRTA-Muni Revenu Conference 2,500.00
Itron-Utiltiy Week 2,500.00
Meetings/Mileage/Staff Training 2,600.00
15,100.00
101-403.000-707.002 Capital Expenditures
Miscellaneous technology purchases and
replacements 12,000.00
$ 214,850.00
FISCAL YEAR 2023-24

PROPOSED BUDGET
LEGAL DEPARTMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-404.000-702.032 PROFESSIONAL/SPECIAL SERV - - - - - - 0% 101-404.000-702.033 SPECIAL COUNSEL 149,068.04 204,090.41 210,349.07 400,000 282,519.86 516,000.00 29% 101-404.000-702.034 OTHER CONTRACT SERVICES - - - - - - 0% 101-404.000-706.009 LEGAL SETTLEMENT 133,042.41 124,873.18 - - - - 0% 101-404.000-999.000 TRANSFERS OUT - - - - - - 0%
Total LEGAL DEPARTMENT: 282,110.45 328,963.59 210,349.07 400,000 282,519.86 516,000.00 29%

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST
101-404.000-702.032
Professional/Special Serv. Negotiations 0.00
101-404.000-702.033
Special Counsel City Attorney 200,000.00
Pending Litigation 150,000.00
Labor Relations (Negotiations) 166,000.00
516,000.00

LEGAL DEPATMENT

PROPOSED BUDGET
FY 2023-2024
FISCAL YEAR 2023-24

PROPOSED BUDGET
PLANNING DEPARTMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-405.000-701.001 PERSONNEL REGULAR 259,624.98 267,894.68 266,701.13 338,600 215,906.02 352,000.00 4% 101-405.000-701.002 PERSONNEL PART TIME - - 10,564.00 - 5,016.00 - 0% 101-405.000-701.003 PERSONNEL OVERTIME - - - 150 48.13 150.00 0% 101-405.000-701.005 PLANNING COMMISSIONERS COMP 4,163.80 4,200.00 3,850.00 6,600 2,000.00 7,200.00 9% 101-405.000-701.080 SALARY REQUEST - - - - - - 0%
101-405.000-702.030 MAINT. OPERATION EQUIP - - - 500 - 500.00 0% 101-405.000-702.031 RENTS & LEASES 4,000.00 6,000.00 7,275.94 7,000 1,769.79 10,000.00 43% 101-405.000-702.032 PROFESSIONAL/SPECIAL SERV 7,554.32 7,734.53 14,934.91 20,000 (94.63) 20,000.00 0% 101-405.000-702.034 OTHER CONTRACT SERVICES 435.00 - - - 32,052.75 30,000.00 0% 101-405.000-703.024 POSTAGE 1,791.15 2,781.40 2,229.51 3,000 2,054.85 3,000.00 0% 101-405.000-703.025 OFFICE EXPENSE 3,861.17 2,711.10 4,762.28 4,600 2,178.35 14,853.25 223% 101-405.000-704.022 COMMUNICATIONS 2,178.28 2,261.61 2,320.85 2,500 1,570.04 3,280.00 31% 101-405.000-706.016 COMMISSIONERS TRAINING 4,462.21 - 3,531.48 5,000 401.00 6,000.00 20% 101-405.000-706.023 ADVERTISING 3,560.00 4,855.16 6,480.02 7,000 4,082.00 7,000.00 0% 101-405.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 727.00 977.00 872.40 3,500 10.40 3,500.00 0% 101-405.000-706.037 CONFERENCES & MEETINGS 2,089.74 1,533.34 3,052.00 5,000 2,058.14 2,500.00 -50% 101-405.000-707.002 CAPITAL EXPENDITURES - 1,585.47 - 2,000 - 2,000.00 0% 101-405.000-707.003 EQUIPMENT/PROJECTS - - - 2,500 - 2,500.00 0% 101-405.000-708.004 MIS EMPLOYEE BENEFITS 8,808.93 12,470.78 2,749.68 1,200 (24,762.17) 1,200.00 0% 101-405.000-708.005 MEDICARE 3,298.08 3,395.81 3,627.73 4,900 2,788.55 5,100.00 4% 101-405.000-708.006 PERS RETIREMENT 45,954.06 51,702.78 55,203.78 75,000 45,498.18 70,000.00 -7% 101-405.000-708.007 PAYROLL TAXES 1,450.96 1,007.98 1,687.67 1,000 944.29 1,000.00 0% 101-405.000-708.008 HEALTH DENTAL VISION INSURANCE 33,042.92 32,516.72 31,686.92 66,800 30,898.22 45,300.00 -32% 101-405.000-708.009 NATIONAL RETIREMENT 13,980.36 14,163.42 13,042.46 18,900 10,047.96 18,900.00 0% 101-405.000-708.010 SELF INS. PREMIUM 37,838.98 37,557.59 40,338.24 51,700 28,467.35 47,300.00 -9% 101-405.000-708.012 DEFERRED COMPENSATION 4,196.40 4,196.40 4,269.03 5,000 4,170.27 8,100.00 62% 101-405.000-999.000 TRANSFERS OUT - - - - - - 0%
Total PLANNING DEPARTMENT: 443,018.34 459,545.77 479,180.03 632,450 367,105.49 661,383.25 5% Fund 101-405: Planning
701.005 Planning Commissioners Comp $7,200
Second Alternate Planning Commissioner added
702.031 Rents and Leases $10,000
Lease for additional computer printers
702.032 Professional/Special Services $20,000
**Annual LAFCO Fees, GIS Online,
Lien Recording, Planning Assistance
702-034 Other Contract Services $30,000
City CEQA documents, studies, Planning assistance
703.025 Office Expense $14,853.25

Tablets for Planning Commissioners
706.016 Commissioners Training $6,000
League of CA Cities
Planning Commissioners Academy (additional
Alternate Commissioner)

706.023 Advertising $7,000
Increased costs of publishing public notices
706.036 Memberships, Dues, Books, Etc $3,500
Additional funding for Senior Planner
706.037 Conferences and Meetings $2,500
For Senior Planner and not Planning and
Building Manager
707.003 Equipment/Projects $2,500
Plans storage cabinet
FISCAL YEAR 2023-24

PROPOSED BUDGET
BUILDING DEPARTMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-406.000-701.001 PERSONNEL REGULAR 169,846.46 181,586.59 210,633.45 278,500 247,007.94 375,800.00 35% 101-406.000-701.002 PERSONNEL PART TIME - - - - - - 0%
101-406.000-701.003 PERSONNEL OVERTIME 1,425.22 - 1,819.12 2,000 3,364.87 3,000.00 50% 101-406.000-701.080 SALARY REQUEST - - - 40,000 - - -100% 101-406.000-702.030 MAINT. OPERATION EQUIP - 1,026.33 - - - - 0% 101-406.000-702.031 RENTS & LEASES 10,000.00 12,000.00 14,000.00 13,000 3,777.05 25,700.00 98% 101-406.000-702.032 PROFESSIONAL/SPECIAL SERV 18,140.00 22,587.50 23,250.00 45,000 45,102.55 30,000.00 -33% 101-406.000-703.024 POSTAGE 9.65 46.89 42.18 100 47.43 100.00 0% 101-406.000-703.025 OFFICE EXPENSE 2,050.01 1,977.00 2,705.80 4,000 2,040.74 5,000.00 25% 101-406.000-704.022 COMMUNICATIONS 3,177.44 2,835.97 2,946.93 3,200 3,593.42 4,000.00 25% 101-406.000-706.023 ADVERTISING - - - - - - 0%
101-406.000-706.027 BOOT & JACKET ALLOWANCE 274.09 200.00 381.20 500 177.72 500.00 0% 101-406.000-706.028 SMALL TOOLS 105.53 165.09 143.83 300 490.82 300.00 0% 101-406.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 1,357.75 184.00 145.00 2,500 2,144.53 2,500.00 0% 101-406.000-706.037 CONFERENCES & MEETINGS 457.26 - - 1,000 870.00 6,000.00 500% 101-406.000-706.038 STAFF DEVELOPMENT 2,599.78 - 1,042.50 4,000 90.00 4,000.00 0% 101-406.000-706.073 UNIFORMS & RAGS 338.50 460.43 528.21 1,000 620.17 1,200.00 20% 101-406.000-707.002 CAPITAL EXPENDITURES 57,958.14 - - - - - 0% 101-406.000-708.004 MIS EMPLOYEE BENEFITS 5,446.57 5,035.95 19,042.37 - (47,075.82) - 0% 101-406.000-708.005 MEDICARE 2,173.19 2,307.68 2,717.79 4,000 3,169.33 5,400.00 35% 101-406.000-708.006 PERS RETIREMENT 32,682.23 37,430.25 47,057.63 64,000 55,159.18 82,800.00 29% 101-406.000-708.007 PAYROLL TAXES 798.00 672.00 517.99 900 630.01 1,000.00 11% 101-406.000-708.008 HEALTH DENTAL VISION INSURANCE 49,674.10 51,364.80 56,005.51 58,200 59,679.04 90,600.00 56% 101-406.000-708.009 NATIONAL RETIREMENT 9,320.24 9,442.28 10,615.22 14,200 11,695.50 18,900.00 33% 101-406.000-708.010 SELF INS. PREMIUM 24,306.74 24,325.03 30,784.50 42,100 36,165.19 50,500.00 20% 101-406.000-708.012 DEFERRED COMPENSATION 1,462.50 1,950.00 1,983.75 3,900 3,678.75 9,100.00 133% 101-406.000-999.000 TRANSFERS OUT - - - - - - 0%
Total BUILDING DEPARTMENT: 393,603.40 355,597.79 426,362.98 582,400 432,428.42 716,400.00 23% Fund 101-406: Building
702.031 Rents and Leases $25,700
Enterprise leases
702.032 Professional/Special Services $30,000
Building Inspection Assistance, Plan Check Admin Fees
703.025 Office Expense $5,000
Computer, supplies for new Building Inspector I/II
704.022 Communications $4,000
Increase for Building Inspector I/II
706.024 Boot and Jacket Allowance $500
Increase for new Building Inspector I/II
706.028 Small Tools $300
Increase for new Building Inspector I/II
706.036 Memberships, Dues, Books, Etc $2,500
Increase for new Building Inspector I/II
706.037 Conferences and meetings $6,000
Increase for new Building Inspector I/II and
2022 Building Code Update
706.038 Staff Development $4,000
New Building Inspector I/II webinars,
in-person trainings, materials, etc
706-073 Uniforms and Rags $1,200
Increase for new Building Inspector I/II
FISCAL YEAR 2023-24

PROPOSED BUDGET
BUILDING MAINTENANCE DEPARTMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-407.000-701.001 PERSONNEL REGULAR 56,816.47 59,431.75 60,711.11 64,600 57,911.90 66,600.00 3% 101-407.000-701.002 PERSONNEL PART TIME 2,989.75 2,453.50 3,633.68 12,900 10,219.24 14,600.00 13% 101-407.000-701.003 PERSONNEL OVERTIME - - - - - - 0%
101-407.000-701.080 SALARY REQUEST - - - - - - 0%
101-407.000-702.030 MAINT. OPERATION EQUIP 4,155.68 1,524.17 5,518.15 3,100 3,050.07 3,100.00 0% 101-407.000-702.031 RENTS & LEASES 5,000.00 7,000.00 8,500.00 8,000 - 12,700.00 59% 101-407.000-702.032 PROFESSIONAL/SPECIAL SERV 26,740.19 29,073.81 32,836.96 35,000 35,428.01 38,550.00 10% 101-407.000-703.026 MISCELLANEOUS EXPENSE - - - - - - 0% 101-407.000-703.028 SMALL TOOLS - - - 200 144.55 200.00 0% 101-407.000-704.021 UTILITIES 30,750.96 30,355.09 33,188.64 31,000 33,602.79 34,000.00 10% 101-407.000-704.022 COMMUNICATIONS 29,344.48 28,270.82 35,265.10 29,500 31,254.16 35,000.00 19% 101-407.000-706.027 BOOT & JACKET ALLOWANCE 184.22 200.00 200.00 250 - 250.00 0% 101-407.000-706.029 MAIN OF BLDG/STRUCTURES/GRDS 12,702.55 14,090.54 13,982.44 16,000 11,665.81 17,000.00 6% 101-407.000-706.038 STAFF DEVELOPMENT - - - - - - 0%
101-407.000-706.056 STATE/COUNTY FEES 2,415.52 2,489.12 2,563.66 3,300 3,294.80 3,300.00 0% 101-407.000-706.073 UNIFORMS & RAGS 1,547.52 1,788.37 1,886.31 1,800 1,996.77 2,500.00 39% 101-407.000-707.002 CAPITAL EXPENDITURES - 4,309.61 2,276.48 18,300 18,218.00 - -100% 101-407.000-707.003 EQUIPMENT/PROJECTS 102,025.02 - 46,857.00 24,100 38,360.00 31,200.00 29% 101-407.000-708.004 MIS EMPLOYEE BENEFITS 2,121.31 (252.13) 1,171.79 - (6,327.83) - 0% 101-407.000-708.005 MEDICARE 850.45 816.84 829.03 900 848.64 1,000.00 11% 101-407.000-708.006 PERS RETIREMENT 11,175.63 12,333.62 13,833.37 18,400 13,156.46 14,700.00 -20% 101-407.000-708.007 PAYROLL TAXES 1,277.59 786.48 540.34 300 1,022.08 300.00 0% 101-407.000-708.008 HEALTH DENTAL VISION INSURANCE 32,091.44 33,748.38 31,859.91 32,700 25,404.54 29,300.00 -10% 101-407.000-708.009 NATIONAL RETIREMENT 4,660.12 4,721.14 4,723.40 4,700 3,898.50 4,700.00 0% 101-407.000-708.010 SELF INS. PREMIUM 8,126.49 8,029.40 9,032.74 9,900 8,476.36 8,900.00 -10% 101-407.000-708.012 DEFERRED COMPENSATION - - - 3,300 - 2,000.00 -39% 101-407.000-999.000 TRANSFERS OUT - - - - - - 0%
Total BUILDING MAINTENANCE: 334,975.39 241,170.51 309,410.11 318,250 291,624.85 319,900.00 1%

ACCOUNT NUMBER DESCRIPTION BUDGET
101.407.701.002 Coverage for alternating Fridays 14,600 PT 16.5 hrs wk @$17 Part time Personnel Coverage for full time custodian absence Custodial Assistance in General
101.407.702.030 Misc. Repair (in-house) 2,000
Maint. Operation Equip key copies, lock replacement 200 Corp Yard Gate Service 300
Flag Replacement 600
3,100
101.407.702.032
Rents & Leases Fleet Internal Services 12,700
101.407.702.032 Bay Alarm 14,000
Professional Services HVAC Services 15,000
Caselle Work Order Service 650
Fire Extinguisher Service 500
Charter Teen Center/City Hall N 2,500
Pest Control Service 3,900
Annual Generator Service 2,000
38,550
101.407.703.028 Tools needed for repairs or 200
Small Tools maintenance
101.407.706.029
Maint of Blg./Structures/Gr. Paper supplies, cleaning supplies, 17,000 carpet shampoo, waxing
Misc. equipment
101.407.706.056 Property Tax 3,300
State/County Fees
101.407.706.073 Uniforms & Rags 2,500
101.407.000.707.002 Capital Expense 0
101.407.000.707.003 Equipment Projects 31,200
(replacement of pool doors)
added 10% contingency
Proposed Budget 2023-2024

BUILDING MAINTENANCE DIVISION
FISCAL YEAR 2023-24

PROPOSED BUDGET
ADMIN SERVICES 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-408.000-701.001 PERSONNEL REGULAR 300,441.56 323,524.70 321,510.10 358,835 297,377.94 381,200.00 6% 101-408.000-701.002 PERSONNEL PART TIME - 3,000.00 38,673.50 24,800 18,123.00 24,800.00 0% 101-408.000-701.003 PERSONNEL OVERTIME - 248.30 2,250.69 1,000 262.50 1,000.00 0% 101-408.000-701.080 SALARY REQUEST - - - - - - 0%
101-408.000-702.030 MAINT. OPERATION EQUIP 3,535.32 2,430.36 5,181.73 5,800 - 7,500.00 29% 101-408.000-702.031 RENTS & LEASES 8,000.00 10,000.00 13,330.32 12,000 6,308.14 14,600.00 22% 101-408.000-702.032 PROFESSIONAL/SPECIAL SERV 92,632.38 79,021.55 97,626.14 100,300 97,619.09 116,380.00 16% 101-408.000-702.034 OTHER CONTRACT SERVICES 4,331.00 2,955.00 3,590.00 4,200 1,724.48 2,700.00 -36% 101-408.000-702.039 SPECIAL COMMUNITY SERVICES 13,006.35 1,039.16 437.73 167,626 59,256.19 10,000.00 -94% 101-408.000-703.023 ADVERTISING 241.00 1,758.11 6,020.60 5,000 1,637.85 5,000.00 0% 101-408.000-703.024 POSTAGE 373.03 368.37 304.78 1,000 273.34 1,000.00 0% 101-408.000-703.025 OFFICE EXPENSE 3,743.62 5,268.68 5,945.73 4,500 5,894.42 5,500.00 22% 101-408.000-704.022 COMMUNICATIONS 6,766.75 7,219.09 8,620.85 9,100 8,872.54 9,100.00 0% 101-408.000-706.014 MISC PERSONNEL EXPENSE 1,546.86 1,858.11 2,023.45 4,000 3,947.04 3,000.00 -25% 101-408.000-706.026 MISCELLANEOUS EXPENSE - - (95.98) - - - 0% 101-408.000-706.035 INSURANCE & SURETY BONDS 318.00 318.00 493.00 400 14.00 400.00 0% 101-408.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 870.96 971.27 1,513.02 1,400 324.28 1,400.00 0% 101-408.000-706.037 CONFERENCES & MEETINGS 3,508.16 1,399.00 3,293.22 7,500 9,792.49 7,000.00 -7% 101-408.000-706.042 SAFETY 114.28 63.77 - 1,000 - 1,000.00 0% 101-408.000-706.047 WEB SITE 10,692.17 10,391.02 10,706.87 11,000 11,354.18 11,700.00 6% 101-408.000-706.066 ELECTIONS 56.84 4,729.52 114.35 10,000 7,822.75 1,000.00 -90% 101-408.000-707.002 CAPITAL EXPENDITURES 20,055.67 - - 2,400 - 2,400.00 0% 101-408.000-707.003 EQUIPMENT/PROJECTS 1,518.56 - 3,037.67 - - 25,000.00 0% 101-408.000-707.004 SOFTWARE UPGRADE GENERAL 430.18 - - 1,000 - 1,000.00 0% 101-408.000-707.017 COMPUTER COMPONENTS 6,024.07 8,313.20 14,736.09 15,000 3,441.86 15,000.00 0% 101-408.000-708.004 MIS EMPLOYEE BENEFITS 7,191.82 8,349.90 (15,036.11) - (33,043.78) - 0% 101-408.000-708.005 MEDICARE 3,569.01 3,895.97 4,131.92 5,172 3,758.88 5,500.00 6% 101-408.000-708.006 PERS RETIREMENT 56,244.15 65,479.75 66,171.82 83,800 69,056.67 86,000.00 3% 101-408.000-708.007 PAYROLL TAXES 1,981.03 1,517.77 3,383.63 2,200 853.19 4,600.00 109% 101-408.000-708.008 HEALTH DENTAL VISION INSURANCE 63,818.20 65,592.01 65,351.66 86,500 66,936.17 77,800.00 -10% 101-408.000-708.009 NATIONAL RETIREMENT 18,117.29 18,884.56 16,940.96 18,900 14,407.50 18,900.00 0% 101-408.000-708.010 SELF INS. PREMIUM 41,993.75 43,728.08 44,880.93 53,900 43,308.20 51,200.00 -5% 101-408.000-708.012 DEFERRED COMPENSATION 5,850.00 5,850.00 5,351.25 10,400 7,361.25 10,400.00 0% 101-408.000-999.000 TRANSFERS OUT - - - - - - 0%
Total ADMIN SERVICES: 676,972.01 678,175.25 730,489.92 1,008,732 706,684.17 902,080.00 -11% ACCOUNT # ACCOUNT DESCRIPTION BUDGET REQUEST DESCRIPTION 101-408
701.002 Personnel Temporary/Part-Time $ 24,800.00 Part-time Staffing - Admin Intern 702.030 Maint. Operations Equipment
ECS Imagining Incorporated 5,600.00 Laserfiche Annual Fee & Tech Support HRN Management - Apprasial 1,900.00 Performance Appraisal Software $ 7,500.00
702.031 Rents & Leases $ 14,600.00 Building Replacement Allocations, Copier Lease, Fleet Subsidy
702.032 Professional/Special Services
Codification of Municipal Code 4,000.00 Codify Municipal Code - American Legal Code Services Mid-Valley IT Annual Service 92,000.00 Monthly charge for IT Services Admin Teams Fee 600.00 Monthly charge for Microsoft Teams Management Training 5,000.00 City Wide Training
Storage Fees 100.00 Pacific Storage
Watch Guard Subscription 1,200.00 Firewall ($800) and Spam Filter ($400) Zoom & Teams Subscription 3,400.00 Monthly Subscription Fees for Zoom Liebert, Cassidy, Whitmore 3,700.00 Employment Consortium Other Consulting Services 6,380.00 Consultant Rentention Schedule Policy $ 116,380.00
702.034 Other Contract Services
OES Contract 1,200.00 Contract services with Stan County Office of Emergency Services COOP Maintenance Fee 500.00 Emergency Management Plans (Admin; CD; PW) Emergency Management 1,000.00 EOC Updates
$ 2,700.00
702.039 Special Community Services
Government Channel - Filming 10,000.00 TV Upgrades for City Council Chambers $ 10,000.00
702.034 Advertising $ 5,000.00 Public Hearings, Employment Ads 703.024 Postage $ 1,000.00 Recruitments; Daily Mail
703.025 Office Expense $ 5,500.00 Office Supplies; Copy Count Distribution 704.022 Communications 3,200.00 Cell Phone Stipend, City Issued Phones Ayera - Web Hosting/Registration 3,800.00 Internet Services Charter 1,800.00 Backup Internet Service
AT & T 300.00
$ 9,100.00
706.014 Misc. Personnel Expense $ 3,000.00 Physicals; Fingerprints; Annual DOT; Alta Bilingual Administrative Services Department

PROPOSED BUDGET
FY 2023-2024
ACCOUNT # ACCOUNT DESCRIPTION BUDGET REQUEST DESCRIPTION Administrative Services Department

PROPOSED BUDGET
FY 2023-2024
706.035 Insurance & Bonds
CC Bond $ 400.00 City Clerk Required Bond
706.036 Memberships, Dues, Books, etc.

IPMA-HR-CCC 200.00 Membership Dues (Cheryl/ACM)
IIMC 300.00 Membership Dues (City Clerk)
Cal-Gov HR 100.00 Membership Dues (ACM)
Riverbank News 100.00 Annual Fee
CCAC Annual Dues 200.00 Membership Dues (City Clerk)
Modesto Bee 500.00 Annual Fee
$ 1,400.00
706.037 Travel, Conf & Meetings $ 7,000.00 All Admin Employees 706.042 Safety $ 1,000.00 City-Wide, First Aid Replenishment 706.047 Web Site Development 11,500.00 Yearly cost for website maintenance-Civic Plus 200.00 Web Domain Annual Cost
$ 11,700.00
706.066 Elections $ 1,000.00 Public Notices, Preparations for Nov. 2024 Elections 707.002 Capital Expenditures $ 2,400.00 Communication/Technology Improvements 707.003 Equipment/Projects $ 25,000.00 Server Replacement 707.004 Software Upgrade General $ 1,000.00 Software License Purchases 707.017 Computer Components $ 15,000.00 City Computer Replacement Program FISCAL YEAR 2023-24

PROPOSED BUDGET
POLICE DEPARTMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-409.000-702.030 MAINT. OPERATION EQUIP 478.98 1,707.96 1,840.43 2,000 2,952.61 2,500.00 25% 101-409.000-702.031 RENTS & LEASES 20,000.00 22,000.00 28,247.82 24,000 15,425.90 38,700.00 61% 101-409.000-702.032 PROFESSIONAL/SPECIAL SERV 90.06 96.29 5.67 500 - 500.00 0% 101-409.000-702.034 OTHER CONTRACT SERVICES 155,691.60 147,356.97 196,824.94 334,677 191,007.72 267,000.00 -20% 101-409.000-702.039 SPECIAL COMMUNITY SERVICES - 15,000.00 8,663.79 15,000 2,317.80 15,000.00 0% 101-409.000-702.060 CONTRACT SHERIFF SERVICES 3,865,466.68 4,018,511.58 4,479,376.35 5,011,887 3,647,545.69 5,381,000.00 7% 101-409.000-703.024 POSTAGE 764.90 671.26 1,390.12 1,200 713.27 1,200.00 0% 101-409.000-703.025 OFFICE EXPENSE 2,761.53 1,521.33 1,911.73 3,000 4,516.74 4,500.00 50% 101-409.000-704.021 UTILITIES 41,148.74 44,916.38 45,087.39 47,250 42,775.69 47,250.00 0% 101-409.000-704.022 COMMUNICATIONS 929.27 938.72 993.89 2,500 2,623.77 3,200.00 28% 101-409.000-706.023 ADVERTISING - - - - - - 0%
101-409.000-706.026 MISCELLANEOUS EXPENSE 151.21 - - - - - 0% 101-409.000-706.029 MAIN OF BLDG/STRUCTURES/GRDS - - - - - - 0% 101-409.000-706.072 SDEA CONTRIBUTION 15,000.00 15,000.00 15,000.00 15,000 15,000.00 15,000.00 0% 101-409.000-707.003 EQUIPMENT/PROJECTS - 24,428.10 34,776.22 - - - 0% 101-409.000-708.006 PERS RETIREMENT 51,549.72 63,791.00 75,371.00 87,800 84,853.00 82,309.00 -6% 101-409.000-999.000 TRANSFERS OUT - - - - - - 0%
Total POLICE DEPARTMENT: 4,154,032.69 4,355,939.59 4,889,489.35 5,544,814 4,009,732.19 5,858,159.00 6%

ACCOUNT NUMBER DESCRIPTION BUDGET
101-409.000-702.030
Maint. Operations Eq. Equiment Maint./Ldiar Guns 2,500
2,500
101-409.000-702.031
Rents & Leases Buidling Replacement Fund 20,000
Copier Lease - MoCal/US Bank 5,700
Internal Fleet Subsidy 13,000
38,700
101-409.000-702.032
Professional/Special Serv. Appeals Board Member 500
Citation Appeals 500
101-409.000-702.034
Other Contract Serv. Sheriff Vehicle Maintance 267,000
Stan County 267,000
101-409.000-702.039
Special Comm. Services Special Enforcement 15,000
15,000
101-409.000-702.060
Contract Sheriff Services Sheriff's Contract - Stan County 5,381,000 5,381,000
101-409.000-703.024
Postage Postage Expense 1,200
1,200
101-409.000-703.025
Office Expense Mo-Cal Copy County 2,000
Pacific Storage 2,500
4,500
101-409.000-704.021
Utilities Building Utilities - PG & E 47,250
47,250
101-409.000-704.022
Communications Communication System 3,200
AT & T 3,200
101-409.000-706.072
SDEA Contribution Stan Drug Enforcement Agency 15,000
15,000
101-409.000-708.006 Unfunded Liability 82,309
PERS Retirement 82,309
Total Police Services 5,858,159

POLICE SERVICES

PROPOSED BUDGET
FY 2023-24
Final Budget Final Budget
Adjusted
Budget
Proposed
Budget
FY 2021 FY 2022 FY 2023 FY 2024
Salaries and Benefits 3,283,194 3,796,512 4,055,919 4,154,838 Overtime 319,815 329,409 339,291 349,470
Extra Help 22,613 23,291 23,990 23,990
County Workforce Retention 0 0 233,437 270,838
Services and Supplies 71,263 72,901 98,863 79,220
SR911 Dispatch services 298,079 303,219 286,430 295,023 Other Charges (County CAP's) 100,512 114,347 191,832 201,738 Transcription Costs 12,000 12,360 5,562 5,729
Vehicle & Replacement Costs 190,980 196,709 334,677 266,137 Total Cost of City Contract 4,298,456 4,848,748 5,570,001 5,646,983

12.80% 14.88% 1.38%
City LE Svcs 4,276,826 4,826,469 5,547,054 5,623,348
Security Svcs/Contractual Events 21,630 22,279 22,947 23,635 Total Revenue 4,298,456 4,848,748 5,570,001 5,646,983
*SRO Offset by RUSD: 115,000
Staffing
Lieutenant/Chief (No Backfill) 1.00
Sergeant (No Backfill) 3.00
Deputy Sheriff/Patrol (Backfill) 10.00
Deputy Sheriff/Traffic (No Backfill) 3.00
Deputy Sheriff/Detective (No Backfill) 3.00
Deputy Sheriff/SRO (No Backfill)* 1.00
Community Services Officer (No Backfill) 1.00
Supervising Legal Clerk (No Backfill) 1.00
Legal Clerk (No Backfill) 2.00
Total Officers including Lieutenant 21.00
Officers per 1,000 based on Population of 24,740 0.85
*new in Fiscal Year 2022-2023

EXHIBIT B

CITY OF RIVERBANK CONTRACT RATES
FISCAL YEAR 2023-24

PROPOSED BUDGET
ANIMAL & CODE CONTROL 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-411.000-702.034 OTHER CONTRACT SERVICES 192,358.72 229,282.29 247,003.52 273,546 209,444.36 270,000.00 -1% 101-411.000-999.000 TRANSFERS OUT 102,931.96 97,900.00 103,800.00 112,750 22,138.00 125,450.00 11% Total ANIMAL & CODE CONTROL: 295,290.68 327,182.29 350,803.52 386,296 231,582.36 395,450.00 2%

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST
101-411.000-702.034
Other Contract Services Animal Control Services 270,000.00 Other Animal Control Exp. 0.00
270,000.00
101-411.000-699.000 General Fund Subsidy
Transfers Out Subsidy to Neighborhood Imprv. Fund 117 125,450.00 125,450.00

CODE COMPLIANCE DEPARTMENT

PROPOSED BUDGET
FY 2023-2024
FISCAL YEAR 2023-24

PROPOSED BUDGET
DEVELOPMENT SERVICES ADMIN 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-412.000-701.001 PERSONNEL REGULAR 416,956.30 420,035.36 418,816.48 533,000 454,743.62 565,600.00 6% 101-412.000-701.002 PERSONNEL PART TIME - 6,258.00 13,432.00 - - - 0% 101-412.000-701.003 PERSONNEL OVERTIME - 2,080.84 318.53 - - 2,000.00 0% 101-412.000-701.080 SALARY REQUEST - - - - - - 0%
101-412.000-702.031 RENTS & LEASES 8,000.00 10,000.00 12,060.99 11,000 4,626.50 36,400.00 231% 101-412.000-702.032 PROFESSIONAL/SPECIAL SERV 5,391.91 12,721.13 9,446.34 22,500 10,027.91 18,000.00 -20% 101-412.000-702.035 ENGINEERING 28,150.00 28,531.00 41,627.50 38,000 23,630.00 30,000.00 -21% 101-412.000-703.023 ADVERTISING 677.00 999.00 1,966.70 2,000 1,332.00 2,000.00 0% 101-412.000-703.024 POSTAGE 351.15 562.67 263.20 800 316.08 700.00 -13% 101-412.000-703.025 OFFICE EXPENSE 1,043.47 2,258.79 5,218.58 2,500 2,782.56 3,000.00 20% 101-412.000-704.022 COMMUNICATIONS 1,570.57 2,128.30 2,274.64 4,500 3,761.73 4,500.00 0% 101-412.000-706.026 MISCELLANEOUS EXPENSE 462.22 152.49 646.60 1,000 2,249.55 1,000.00 0% 101-412.000-706.027 BOOT & JACKET ALLOWANCE - 136.54 - 1,000 - 1,000.00 0% 101-412.000-706.028 SMALL TOOLS 669.93 31.72 420.83 2,100 1,248.13 1,000.00 -52% 101-412.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 575.98 747.48 725.79 2,400 581.07 2,000.00 -17% 101-412.000-706.038 STAFF DEVELOPMENT (207.28) 832.19 1,189.19 3,600 4,742.40 8,400.00 133% 101-412.000-706.039 SB 1186/AB 1379-CASp EXPENSES - - - - - - 0% 101-412.000-706.050 SAFETY EQUIPMENT - 77.39 77.98 200 - 200.00 0% 101-412.000-706.073 UNIFORMS & RAGS 339.02 546.75 662.21 1,200 1,296.87 1,500.00 25% 101-412.000-707.002 CAPITAL EXPENDITURES - - - - - - 0% 101-412.000-707.003 EQUIPMENT/PROJECTS - - - 2,000 - - -100% 101-412.000-708.004 MIS EMPLOYEE BENEFITS (114.03) 7,988.83 7,062.92 - (37,843.18) - 0% 101-412.000-708.005 MEDICARE 5,338.11 5,645.65 5,870.20 7,700 5,911.69 8,200.00 6% 101-412.000-708.006 PERS RETIREMENT 78,478.99 86,637.95 95,081.83 124,600 96,543.73 119,700.00 -4% 101-412.000-708.007 PAYROLL TAXES 1,923.17 2,307.88 2,271.92 2,200 1,623.61 1,700.00 -23% 101-412.000-708.008 HEALTH DENTAL VISION INSURANCE 84,833.18 77,393.35 83,916.22 94,600 86,870.68 100,700.00 6% 101-412.000-708.009 NATIONAL RETIREMENT 18,013.53 18,884.56 20,866.58 28,000 19,842.80 28,000.00 0% 101-412.000-708.010 SELF INS. PREMIUM 58,876.23 57,651.25 61,242.28 81,200 58,769.46 76,000.00 -6% 101-412.000-708.012 DEFERRED COMPENSATION 4,082.00 3,866.00 4,214.00 11,000 9,083.36 13,500.00 23% 101-412.000-999.000 TRANSFERS OUT - 12,150.00 - - - - 0% Total DEVELOPMENT SERVICES ADMIN: 715,411.45 760,625.12 789,673.51 977,100 752,140.57 1,025,100.00 5% Fund 101-412: Development Services Administration

702.031 Rents & Leases $36,400
Enterprise Vehicle Leases $ 8,400
Fleet Department Subsidy $28,000
702.032 Professional/Special Services $18,000
Traffic Engineer – Capital Projects $ 2,000
Bay Alarm $ 1,500
Environmental Services – Capital Projects $ 1,000
SB 1383 Consulting Services $13,500

702.035 Contract Engineering $ 30,000

703.023 Advertising $ 2,000

703.024 Postage $ 700

703.025 Office Expense $ 3,000
706.026 Miscellaneous Expense $ 1,000

706.027 Boot & Jacket Allowance $ 1,000
4 Employees
706.028 Small Tools $ 1,000

706.036 Memberships, Dues, Books, Etc. $ 2,000
APWA Membership $ 200
Stormwater Partnership Coalition $ 100
Books $ 200
Street Saver Software – Annual Fee $1,500
706.038 Staff Development $ 8,400
Inspector Training Classes – 2 Employees $2,000
Asphalt Workshop – 1 Employee $1,400
CASQA 2023 Conference – 2 Employees $4,000
CRRA Recycling Conference – 1 Employee $1,000
706.050 Safety Equipment $ 200
2 - Employee
706.073 Uniforms and Rags $ 1,500
2 - Employee

FISCAL YEAR 2023-24

PROPOSED BUDGET
STORM WATER ADMIN. 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-413.000-702.030 MAINT. OPERATION EQUIP 31,954.69 12,827.95 20,106.42 20,000 9,855.53 24,750.00 24% 101-413.000-702.031 RENTS & LEASES 19,000.00 10,000.00 16,731.65 25,000 25,633.97 29,250.00 17% 101-413.000-702.032 PROFESSIONAL/SPECIAL SERV 13,699.26 15,457.25 15,027.24 28,044 20,484.90 21,800.00 -22% 101-413.000-704.021 UTILITIES 10,641.91 13,751.25 11,354.52 12,000 3,788.94 12,000.00 0% 101-413.000-706.029 MAIN OF BLDG/STRUCTURES/GRDS 528.54 1,502.07 1,544.33 2,250 1,963.24 2,250.00 0% 101-413.000-706.056 STATE/COUNTY FEES 19,611.66 20,157.06 20,865.34 22,000 21,980.76 22,202.00 1% 101-413.000-707.003 EQUIPMENT/PROJECTS - - - 33,700 33,707.00 - -100% 101-413.000-999.000 TRANSFERS OUT 54,265.82 132,220.16 117,229.69 219,800 - 325,000.00 48% Total STORM WATER ADMIN.: 149,701.88 205,915.74 202,859.19 362,794 117,414.34 437,252.00 21% Fund 101-413: Storm Water Administration

702.030 Maintenance Operation Equipment $ 24,750
Pump Station Maintenance

702.031 Rents & Leases $ 29,250
Equipment Rentals
702.032 Professional/Special Services $ 21,800
WGR Consulting Services – Storm Water Reporting $ 5,000 Storm Water Outreach Radio Ad $ 800
Grover - Viaduct Maintenance $ 5,000
Larry Walker Assoc. -Pyrethroid Reporting $ 1,000
Our Water Our World Outreach Materials & Consulting $ 4,000 Revel Environmental – Storm Filter Maintenance $ 6,000

704.021 Utilities $ 12,000
MID $10,800
City of Riverbank $ 1,200
706.029 Maintenance of Building/Structures/Grounds $ 2,250

706.056 State/County Fees $ 22,202
Stanislaus County Taxes $ 1,300
Delta Water Quality Monitoring $10,300
State Water Resource Control Board $10,602
999.000 Transfer Out $325,000
General Fund Subsidy to Gas Tax Fund $255,000
Subsidy for Storm Basin Repair $ 70,000

FISCAL YEAR 2023-24

PROPOSED BUDGET
PARKS 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24
Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-414.000-701.001 PERSONNEL REGULAR 223,825.21 245,056.83 259,336.15 320,700 262,665.07 332,400.00 4% 101-414.000-701.002 PERSONNEL PART TIME 33,258.81 43,735.67 58,236.07 57,380 43,978.81 51,350.00 -11% 101-414.000-701.003 PERSONNEL OVERTIME 2,841.40 491.91 2,937.92 4,500 4,850.81 4,500.00 0% 101-414.000-701.004 STANDBY PAY 1,902.60 1,215.10 2,532.79 5,000 3,840.50 5,000.00 0% 101-414.000-701.080 SALARY REQUEST - - - - - 82,000.00 0% 101-414.000-702.030 MAINT. OPERATION EQUIP 1,028.03 150.07 980.38 1,000 312.41 1,000.00 0% 101-414.000-702.031 RENTS & LEASES 53,200.00 55,200.00 59,300.72 59,200 33,845.43 137,350.00 132% 101-414.000-702.032 PROFESSIONAL/SPECIAL SERV 87,231.98 114,516.50 107,387.55 143,000 119,532.71 149,650.00 5% 101-414.000-703.025 OFFICE EXPENSE 571.20 988.60 758.32 600 765.75 600.00 0% 101-414.000-703.028 SMALL TOOLS 79.54 123.79 367.26 1,000 1,559.67 1,000.00 0% 101-414.000-703.049 CHEMICALS 1,705.21 2,392.58 1,326.51 2,500 2,399.14 2,500.00 0% 101-414.000-703.050 POOL EXPENSES & CHEMICALS 24,228.50 25,340.02 30,282.89 36,000 33,169.66 36,000.00 0% 101-414.000-703.051 BARK/FIBER 191.28 5,151.33 3,562.57 6,000 - 6,000.00 0% 101-414.000-704.021 UTILITIES 38,736.08 32,832.22 40,841.26 36,000 35,112.40 40,000.00 11% 101-414.000-704.022 COMMUNICATIONS 2,058.22 2,169.98 3,502.33 2,300 3,319.64 3,500.00 52% 101-414.000-706.026 MISCELLANEOUS EXPENSE - - - - - - 0% 101-414.000-706.027 BOOT & JACKET ALLOWANCE 686.57 769.54 558.18 - 560.40 1,250.00 0% 101-414.000-706.029 MAIN OF BLDG/STRUCTURES/GRDS 28,807.75 35,230.67 29,656.52 32,000 23,034.33 32,000.00 0% 101-414.000-706.038 STAFF DEVELOPMENT 3,016.51 1,346.47 2,304.07 5,000 2,811.56 5,000.00 0% 101-414.000-706.050 SAFETY EQUIPMENT 404.76 527.48 575.48 400 648.23 600.00 50% 101-414.000-706.056 STATE/COUNTY FEES 3,717.98 3,796.18 1,326.90 4,500 2,963.78 4,500.00 0% 101-414.000-706.073 UNIFORMS & RAGS 2,532.50 3,085.19 4,428.90 4,400 3,956.89 4,500.00 2% 101-414.000-706.081 DOWNTOWN & WATER FALL MAINT. 3,084.71 1,915.31 2,689.04 4,000 4,428.06 4,000.00 0% 101-414.000-707.002 CAPITAL EXPENDITURES 48,236.32 8,537.45 13,720.09 171,000 5,950.00 19,000.00 -89% 101-414.000-707.003 EQUIPMENT/PROJECTS 24,963.67 67,970.17 23,766.56 16,500 7,157.19 7,400.00 -55% 101-414.000-708.004 MIS EMPLOYEE BENEFITS 3,753.66 3,141.35 (3,094.98) - (28,129.33) - 0% 101-414.000-708.005 MEDICARE 3,134.68 3,659.26 4,290.06 4,700 4,464.48 4,800.00 2% 101-414.000-708.006 PERS RETIREMENT 41,330.37 47,599.79 53,572.95 72,800 56,301.73 67,900.00 -7% 101-414.000-708.007 PAYROLL TAXES 2,428.49 5,020.76 6,770.31 7,200 6,159.73 8,100.00 13% 101-414.000-708.008 HEALTH DENTAL VISION INSURANCE 62,847.47 70,261.14 74,388.13 91,700 53,528.22 67,900.00 -26% 101-414.000-708.009 NATIONAL RETIREMENT 18,640.48 18,884.56 19,295.88 23,600 17,300.30 23,600.00 0% 101-414.000-708.010 SELF INS. PREMIUM 32,025.70 32,816.59 37,386.49 48,400 38,658.65 44,300.00 -8% 101-414.000-708.012 DEFERRED COMPENSATION 787.50 1,950.00 1,983.75 3,900 5,403.75 10,400.00 167% 101-414.000-999.000 TRANSFERS OUT - - - - - - 0%
Total PARKS: 751,257.18 835,876.51 844,971.05 1,165,280 750,549.97 1,158,100.00 -1%

PARK MAINTENANCE DIVISION
Proposed Budget Narrative 2023-2024

ACCOUNT NUMBER DESCRIPTION BUDGET
101.414.701.002 Park RR opening/closing year round 9,282 (Includes alternating Fridays-City closed)
Personnel Part time Seasonal Park Aide (Apr.-Sept) 17,680 Park Aide (Feb/Mar) 2,188
JMP- To be reimbursed by parking fees 22,200
51,350
101.414.000.701.003 Unplanned overtime 4,500
Personnel Overtime
101.414.000.701.080 Request for FT Parks Maintenance Worker 82,000 Salary Request
101.414.702.030 Unplanned Minor Repairs 1,000
Maint. Operation Equip
101.414.702.031 Motor Pool 76,150
Rents & Leases Copier 4,000
Enterprise Vehicle Leases 52,000
Rental Equipment 5,000
137,150
101.414.702.032 Landscaping Contract 129,200
Professional Services Sports complex annual maintenance 10,000 Dog Park Annual Maintenance 5,000
Offset by $10,000 sports complex
revenue) (offset by $14,000 verizon
cell tower agreement)
Various Park Security 1,000
Caselle Work Order Maint. 650
Gopher Treatment/parks 3,800
149,650
101.414.000.703.025 Office Expense 600
101.414.703.028 Tools needed for repairs or 1000.0
Small Tools maintenance
101.414.703.049 Pesticides and other 2,500
Chemicals chemicals needed
101.414.703.050 Pool Expenses 36,000
Pool Expenses & Chemicals Pool chemicals
101.414.703.051 Bark fiber for playground surfacing 6,000 Bark
101.414.704.021 MID 40,000
Utilities PG&E
101.414.000.704.022 City phones 3,500
communications
101.414.706.029
Maint/Blgs/Grounds Supplies & Equip for all parks all Parks 32,000 & other areas
Toilet paper, hand towels
irrigation repair, construction
supplis, plumbing, faucets
101.414.706.038 Cerfificate renewals, CEU 5,000
Staff Development Playground, pool certificates
CPRS Conference
101.414.706.050 Safety glasses and other equipment
Safety Equipment 600
101.414.706.073 Uniforms/Rags 4,500
Uniforms & Rags
101.414.706.081 4,000
Downtown & Waterfall Maint Repairs, supplies, general expense 101.414.000.707.002 Downtown Tree Maintenance 19,000
Capital Expenditures
101.414.000.707.003
Equipment Projects Robotic Pool Vacuum 7,400
FISCAL YEAR 2023-24

PROPOSED BUDGET
ECONOMIC DEVELOPMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-439.000-702.034 OTHER CONTRACT SERVICES 10,000.00 10,000.00 25,000.00 25,000 25,000.00 25,000.00 0% 101-439.000-999.000 TRANSFERS OUT - - - - - - 0%
10,000.00 10,000.00 25,000.00 25,000 25,000.00 25,000.00 0% RECREATION 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 101-459.000-999.000 TRANSFERS OUT 465,020.16 421,200.00 510,323.18 593,600 - 710,570.00 20% 465,020.16 421,200.00 510,323.18 593,600 - 710,570.00 20% 11,919,087.16 9,830,535.25 12,322,736.53 13,511,614 8,309,871.27 14,184,428.00 5% 10,288,951.57 9,867,843.03 11,084,091.98 14,045,216 9,102,258.26 14,678,244.25 5% Net Grand Totals: 1,630,135.59 (37,307.78) 1,238,644.55 (533,602) (792,386.99) (493,816.25) Total ECONOMIC DEVELOPMENT:

Total RECREATION:

GENERAL FUND Revenue Total:

GENERAL FUND Expenditure Total:

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST
101-439.000-702.034
Other Contract Services Annual Investment 25,000.00
Opportunity Stanislaus

ECONOMIC DEVELOPMENT DEPARTMENT

PROPOSED BUDGET
FY 2023-2024

ACCOUNT NUMBER DESCRIPTION BUDGET REQUEST
101-411.000-999.000
Transfers Out Subsidy to Fund 118 28,850.00
Subsidy to Fund 134 671,720.00
Subsidy to Fund 163 10,000.00
710,570.00
118 = Community Center Fund
134 = Recreation Fund
163 = Cheese & Wine Fund

RECREATION SUBSIDY

PROPOSED BUDGET
FY 2023-2024
RECREATION & PARK DEVELOPMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase

REVENUES
134-000.000-672.000 POOL REVENUE 22,228.53 55,155.00 61,092.50 40,000.00 32,144.00 54,000.00 35% 134-000.000-672.001 POOL CONCESSIONS - 215.07 680.34 1,500.00 1,444.10 1,000.00 -33% 134-000.000-672.003 DONATIONS 575.00 290.00 275.00 500.00 825.00 500.00 0% 134-000.000-675.090 MISCELLANEOUS REVENUES - - 182.95 - - - 0% 134-000.000-680.001 PROGRAM REVENUE 30,214.88 20,561.50 52,547.00 42,000.00 37,460.38 42,000.00 0% 134-000.000-680.002 CONTRACT PROGRAMS - - - - - - 0%
134-000.000-680.010 SUMMER LUNCH PROGRAM - - 200.00 - 75.00 - 0% 134-000.000-699.000 TRANSFERS IN 357,453.47 336,651.22 464,423.18 566,750.00 - 671,720.00 19% 410,471.88 412,872.79 579,400.97 650,750.00 71,948.48 769,220.00 18% 134-459.000-701.001 PERSONNEL REGULAR 227,026.51 214,906.92 214,240.78 216,900.00 195,799.28 274,300.00 26% 134-459.000-701.002 PERSONNEL PART TIME 75,970.22 60,089.58 113,647.22 139,000.00 74,686.25 126,570.00 -9% 134-459.000-701.003 PERSONNEL OVERTIME - - - 100.00 - 100.00 0% 134-459.000-701.080 SALARY REQUEST - - - 29,800.00 - 88,700.00 198% 134-459.000-702.030 MAINT. OPERATION EQUIP 749.25 - - 500.00 215.74 500.00 0% 134-459.000-702.031 RENTS & LEASES 128.36 173.61 34.46 4,300.00 3,526.13 8,000.00 86% 134-459.000-702.032 PROFESSIONAL/SPECIAL SERV 7,105.45 8,224.54 43,213.06 58,750.00 40,905.28 9,500.00 -84% 134-459.000-703.024 POSTAGE 151.65 65.51 175.97 300.00 156.25 250.00 -17% 134-459.000-703.025 OFFICE EXPENSE 1,274.41 1,439.11 1,508.17 1,400.00 1,930.40 2,000.00 43% 134-459.000-703.027 RECREATION PROGRAM SUPPLIES 6,980.72 7,570.15 9,380.75 8,500.00 7,154.22 9,500.00 12% 134-459.000-704.021 UTILITIES - - 982.93 - 838.64 - 0%
134-459.000-704.022 COMMUNICATIONS 3,330.33 3,302.95 3,720.64 4,100.00 3,548.38 4,100.00 0% 134-459.000-706.023 ADVERTISING 1,816.00 2,907.10 1,922.90 3,000.00 3,843.25 3,000.00 0% 134-459.000-706.026 MISCELLANEOUS EXPENSE 30.90 - (2.64) - 8.66 - 0% 134-459.000-706.027 BOOT & JACKET ALLOWANCE 534.55 1,023.52 470.13 1,000.00 835.00 1,000.00 0% 134-459.000-706.037 CONFERENCES & MEETINGS 4,154.42 2,208.59 4,788.78 3,500.00 4,467.75 3,500.00 0% 134-459.000-706.052 GYM EXPENSES 16,436.05 17,978.61 18,245.41 21,500.00 20,158.22 23,000.00 7% 134-459.000-706.065 PRINTING EXPENSE 2,939.12 4,138.40 3,499.11 6,000.00 4,674.24 6,500.00 8% 134-459.000-707.002 CAPITAL EXPENDITURES - - 7,173.18 - - - 0% 134-459.000-707.003 EQUIPMENT/PROJECTS - - - 10,500.00 11,127.36 10,200.00 -3% 134-459.000-708.004 MIS EMPLOYEE BENEFITS (1,431.47) 154.31 1,747.43 - (7,375.52) - 0% 134-459.000-708.005 MEDICARE 3,892.06 3,649.96 4,561.98 3,100.00 3,657.21 4,000.00 29% 134-459.000-708.006 PERS RETIREMENT 42,257.88 42,002.12 46,786.28 48,100.00 43,056.86 56,000.00 16% 134-459.000-708.007 PAYROLL TAXES 9,053.13 7,984.87 12,253.94 13,400.00 7,013.59 13,800.00 3% 134-459.000-708.008 HEALTH DENTAL VISION INSURANCE 46,971.34 45,692.77 38,676.39 33,400.00 32,187.91 66,400.00 99% Total RECREATION & PARK DEVELOPMENT:

RECREATION & PARK DEVELOPMENT 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 134-459.000-708.009 NATIONAL RETIREMENT 12,907.90 11,465.05 10,114.47 9,400.00 7,797.00 14,200.00 51% 134-459.000-708.010 SELF INS. PREMIUM 32,835.58 28,440.84 31,939.85 33,400.00 28,770.68 36,900.00 10% 134-459.000-708.012 DEFERRED COMPENSATION 3,250.00 1,975.00 3,306.25 3,300.00 3,106.25 7,200.00 118% 134-459.000-999.000 TRANSFERS OUT - (49,660.23) - - - - 0% 498,364.36 415,733.28 572,387.44 653,250.00 769,220.00 34% 412,872.79 410,471.88 579,400.97 650,750.00 769,220.00 33% 415,733.28 498,364.36 572,387.44 653,250.00 769,220.00 34% (2,860.49) (87,892.48) 7,013.53 (2,500.00) (420,140.55) -

Total RECREATION:

RECREATION & PARK DEVELOPMENT Revenue Total:

RECREATION & PARK DEVELOPMENT Expenditure Total:

Net Grand Totals:

RECREATION & PARK DEVELOPMENT EXPENSES
Proposed Budger 2023-2024

ACCOUNT NUMBER DESCRIPTION BUDGET
134.459.701.002
Personnel Part time Substitute Admin. Clerk 1,000
Aquatics 49,750 revenue offset $55,000
Tot Time 16,140 revenue offset $17,700
Teen Center 24,000
Misc. Programs 3,000
Day Camps 15,000 revenue offset of $17,000
Program Specialist PT 17,680 20 hours per wk $17.00
126,570
134.459.000.701.003
Personnel Overtime staff overtime-unplanned 100
Salary Request Request for FT Recreation Coordinator 88,700 134.459.000.701.080
134.459.000.702.030 Unplanned minor repairs 500
Maint. Operation Equip
134.459.000.702.031 Equipment Lease 8,000
Rents & Leases
134.459.000.702.032 Rec Desk online Registration 6,500
Professional services fingerprint/physical fees 1,000
Special Programs 1,461
Scheduling Program 220
Poster my wall annual 319
, 9,500
134.459.000.703.024 Postage 250
Postage
134.459.000.703.025 copy paper 2,000
Office Expense general office supplies
additional printer for receipts
134.459.703.027 Supplies for camps, Teen Center 9,500
Recreation Program Supplies supplies for Tot Time
general supplies/minor equip.
swim team supplies
134.459.000.704.022
Communication AT&T invoices 4,100
Phone lines
134.459.000.706.023 Employee Recruitment 3,000
Advertising Public Notices
134.459.000.706.027
Boot & Jacket Allowance Part time staff shirts 1,000
Sweatshirts
134.459.000.706.037 Memberships 3,500
Conferences & Mtgs Conferences & Workshops
134.459.000.706.052 Utilites & Supplies 23,000 revenue offset $14,000 Gym Expenses Split with School District
134.459.706.065 Activity Guides 6,500
Printing Expense Misc. Printing needs
134.459.000.707.003 Replacement Air Hockey Table 5,200
Archery Equipment 3,500 revenue offset from program
Pickleball Equipment 1,500
10,200
GAS TAX FUND 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase

REVENUES
102-000.000-400.140 STATE GAS TAX 2106 77,975.55 77,529.89 85,988.05 90,761.00 83,681.40 98,430.00 8% 102-000.000-400.150 STATE GAS TAX 2107 163,075.55 172,555.12 166,842.07 179,325.00 157,740.20 195,540.00 9% 102-000.000-400.160 STATE GAS TAX 2107.5 6,000.00 6,000.00 6,000.00 6,000.00 5,000.00 6,000.00 0% 102-000.000-400.170 STATE GAS TAX 2105 129,149.27 127,519.25 139,571.68 149,695.00 104,320.83 162,796.00 9% 102-000.000-400.175 STATE GAS TAX 2103 174,576.95 166,993.39 198,914.32 212,954.00 166,659.73 245,741.00 15% 102-000.000-600.020 STREET SWEEPING 4,159.00 4,159.00 4,159.00 4,200.00 4,159.00 4,200.00 0% 102-000.000-600.050 SB1-RMRA REVENUE 454,161.75 446,424.03 503,600.99 538,064.00 492,707.52 613,284.00 14% 102-000.000-600.080 DEVELOPER REIMBURSEMENT - - - - - - 0% 102-000.000-600.200 MEASURE L SALARY REIMBURSEMENT 189.75 - 781.14 - - - 0% 102-000.000-664.000 INTEREST INCOME 3,934.06 1,096.09 756.74 750.00 1,685.01 750.00 0% 102-000.000-675.090 MISCELLANEOUS REVENUES 33,842.99 528.29 18,859.80 - - - 0% 102-000.000-699.000 TRANSFERS IN 259,870.61 330,242.06 371,339.26 503,272.00 - 710,949.00 41% 1,306,935.48 1,333,047.12 1,496,813.05 1,685,021.00 1,015,953.69 2,037,690.00 21% 102-418.000-701.001 PERSONNEL REGULAR 270,093.01 291,428.04 277,548.94 317,500.00 264,023.17 511,900.00 61% 102-418.000-701.002 PERSONNEL PART TIME - - - - - - 0%
102-418.000-701.003 PERSONNEL OVERTIME 2,470.70 7,357.54 2,364.74 14,000.00 12,605.03 15,000.00 7% 102-418.000-701.004 STANDBY PAY 8,926.92 10,828.93 12,750.66 22,000.00 24,415.34 25,000.00 14% 102-418.000-701.080 SALARY REQUEST - - - 87,200.00 - - -100% 102-418.000-702.030 MAINT. OPERATION EQUIP 26,650.79 37,933.17 44,422.16 35,000.00 48,345.79 65,000.00 86% 102-418.000-702.031 RENTS & LEASES 10,000.00 19,000.00 43,640.09 37,000.00 37,225.29 75,100.00 103% 102-418.000-702.032 PROFESSIONAL/SPECIAL SERV 23,590.82 33,967.18 23,673.50 35,000.00 11,316.49 35,000.00 0% 102-418.000-702.034 OTHER CONTRACT SERVICES 1,500.00 - - 4,000.00 - 4,000.00 0% 102-418.000-702.035 ENGINEERING - - - - 4,675.00 5,000.00 0% 102-418.000-702.036 STREET SWEEPING CONTRACT 94,008.84 95,415.00 99,127.56 95,500.00 89,722.30 95,500.00 0% 102-418.000-702.037 STREET LIGHT REPAIR - 2,145.00 1,773.59 4,000.00 6,990.37 5,000.00 25% 102-418.000-703.028 SMALL TOOLS 383.17 1,286.56 1,091.30 1,000.00 1,250.16 2,000.00 100% 102-418.000-703.062 STREET SIGNS/STRIPING 62,633.38 47,898.62 68,300.94 62,000.00 24,268.56 55,000.00 -11% 102-418.000-704.021 UTILITIES 103,003.04 103,612.49 108,205.41 110,000.00 96,973.43 110,000.00 0% 102-418.000-704.022 COMMUNICATIONS (105.00) 1,340.00 1,620.00 1,500.00 1,542.87 1,500.00 0% 102-418.000-705.041 VEHICLE FUEL - - - - - - 0%
102-418.000-706.026 MISCELLANEOUS EXPENSE 1,611.80 2,934.77 2,030.42 3,000.00 983.91 3,000.00 0% 102-418.000-706.027 BOOT & JACKET ALLOWANCE 546.38 977.54 868.34 1,625.00 498.11 2,000.00 23% 102-418.000-706.029 MAIN OF BLDG/STRUCTURES/GRDS 18,073.38 7,730.04 9,731.20 21,000.00 12,626.96 15,000.00 -29% 102-418.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 188.00 192.00 2,268.00 2,000.00 495.32 2,500.00 25% 102-418.000-706.037 CONFERENCES & MEETINGS - - - 1,000.00 1,057.00 1,000.00 0% 102-418.000-706.038 STAFF DEVELOPMENT 262.50 - 796.85 1,800.00 - 1,800.00 0% Total GAS TAX FUND:

GAS TAX FUND 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 102-418.000-706.050 SAFETY EQUIPMENT 1,541.08 1,510.92 1,764.13 1,600.00 2,257.56 2,000.00 25% 102-418.000-706.073 UNIFORMS & RAGS 1,899.02 2,164.18 1,813.97 2,000.00 2,066.74 3,250.00 63% 102-418.000-707.002 CAPITAL EXPENDITURES - - - - - - 0% 102-418.000-707.003 EQUIPMENT/PROJECTS - - - - - 138,500.00 0% 102-418.000-707.065 SB1-PAVEMENT RESTORATION - - - - - - 0% 102-418.000-707.066 SB1-PAVEMENT RESTORATION 2019 253,310.52 - - - - - 0% 102-418.000-707.067 SB1-PAVEMENT RESTORATION 2020 10,962.50 236,297.90 - - - - 0% 102-418.000-707.068 PAVEMENT RESTORATION SPRING 21 - - 61,228.64 - 3,222.56 - 0% 102-418.000-707.070 SB1-SANTA FE STREET IMPROVEMEN 19,500.00 116,561.75 - - - - 0% 102-418.000-707.071 SB1-TOPEKA ST OVERLAY 3RD-5TH - 31,200.00 704,401.92 - - - 0% 102-418.000-707.072 TOPEKA ST OVERLAY CALLENDAR - - - 390,850.00 36,902.50 354,000.00 -9% 102-418.000-707.073 PALMER,SIERRA,ROSS RD & STRM - - - - - 460,000.00 0% 102-418.000-707.080 VALLEY GUTTER CHIEF TUCKER &KA - 2,175.00 12,825.00 - - - 0% 102-418.000-707.081 VALLEY GUTTER STANISLAUS &JACK - 2,175.00 17,825.00 - - - 0% 102-418.000-707.082 VALLEY GUTTER CYPRESSWOODS &CA - 2,150.00 92,750.24 - 7,465.81 - 0% 102-418.000-707.083 VALLEY GUTTER & ADA -2ND & RIV - - 4,125.00 65,192.00 67,378.50 - -100% 102-418.000-707.084 VALLEY GUTTER & ADA 7TH & STAN - - - 96,820.00 7,782.50 - -100% 102-418.000-707.111 TERMINAL AVE - ADA IMPROV - - - - - - 0% 102-418.000-707.112 CORP YARD - STORAGE BAY - - - - - - 0% 102-418.000-708.004 MIS EMPLOYEE BENEFITS 8,389.57 2,010.63 (440.16) - (19,691.75) - 0% 102-418.000-708.005 MEDICARE 3,565.57 3,919.09 3,673.60 4,600.00 3,880.71 7,400.00 61% 102-418.000-708.006 PERS RETIREMENT 47,328.10 55,032.55 57,555.94 70,400.00 55,711.78 102,000.00 45% 102-418.000-708.007 PAYROLL TAXES 1,994.97 1,680.01 1,295.01 1,300.00 840.00 2,100.00 62% 102-418.000-708.008 HEALTH DENTAL VISION INSURANCE 71,438.42 71,653.83 73,130.78 79,600.00 69,709.46 146,600.00 84% 102-418.000-708.009 NATIONAL RETIREMENT 23,300.60 23,605.70 18,952.36 23,600.00 17,924.06 37,800.00 60% 102-418.000-708.010 SELF INS. PREMIUM 38,335.18 39,437.25 41,603.25 48,800.00 39,256.55 68,800.00 41% 102-418.000-708.012 DEFERRED COMPENSATION 1,950.00 1,950.00 1,983.75 9,300.00 7,353.75 16,300.00 75% 102-418.000-709.001 PRIOR YEAR ENCUMBRANCES - - - - - - 0% 102-418.000-999.000 TRANSFERS OUT 35,649.66 34,344.98 91,665.73 43,011.00 - 43,523.00 1% 1,143,002.92 1,291,915.67 1,886,367.86 2,267,198.00 941,075.83 2,412,573.00 6% 1,333,047.12 1,306,935.48 1,496,813.05 1,685,021.00 1,015,953.69 2,037,690.00 21% 1,291,915.67 1,143,002.92 1,886,367.86 2,267,198.00 941,075.83 2,412,573.00 6% 41,131.45 163,932.56 (389,554.81) (582,177.00) 74,877.86 (374,883.00) -36%

Total GAS TAX:

GAS TAX FUND Revenue Total:

GAS TAX FUND Expenditure Total:

Net Grand Totals:

DEPARTMENT 102-418: GAS TAX 23 – 24
702.030 Maintenance of Operations Equipment $65,000
Road Maintenance/Repairs
Increase due to the crack seal material
702.031 Rents & Leases $75,100

702.032 Professional/Special Services $35,000
State Permits/Fees $10,000
Storm Water Testing filters $ 9,000
Pump Repairs $10,000
Dry Well Maintenance $ 6,000

702.036 Street Sweeping Contract $95,500

702.037 Street Light Repair $5,000
703.028 Small Tools $2,000
703.062 Street Signs/Stripping $55,000
Street Signs $25,000
$30,000
704.021 Utilities $110,000
MID $600
PG&E $104,400
Dept. of Transportation $5,000
706.026 Miscellaneous Expense $3,000
Computer/Repairs $2,800
Radio Repairs $100
Tools $100
706.027 Boot & Jackets $2,000

706.029 Maintenance/Bldgs/Structures $15,000
Asphalt Maintenance/Parts $8,000
Signals Battery System Backups $4,000
Other Maintenance $3,000
DEPARTMENT 102-418: GAS TAX 23 – 24
706.036 Memberships, Dues, Books, Etc. $2,500
811 $100
CWEA $100
Books for Certification $2,000
APWA $200
Pesticide Regulations $100
706.037 Conference & Meetings $1,000
706.038 Staff Development $1,800
Training Classes/Certifications $950
CWEA $100
APWA $750
706.050 Safety Equipment $2,000
706.073 Uniform & Rags $3,250
707.003 Equipment/Projects $138,500
Crack Seal Machine $100,000
Bobcat Attachments $ 38,500
999.000 Transfer Out to General Fund-Salary Reimb. $43,523

SEWER FUND 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase

REVENUES
106-000.000-501.001 GRANTS - - 105,553.30 132,469.00 132,469.00 - -100% 106-000.000-600.160 BAD DEBT UTILITY COLLECTIONS - - 753.43 - 205.69 - 0% 106-000.000-600.180 SEWER SERVICE CHARGE 4,580,273.15 4,700,337.09 4,742,765.09 4,797,740.00 4,196,200.56 4,950,000.00 3% 106-000.000-600.200 MEASURE L SALARY REIMBURSEMENT - - 690.93 - - - 0% 106-000.000-600.225 INSPECTION FEES 1,756.44 750.54 - 7,500.00 - - -100% 106-000.000-655.000 FINES, FORFEITURES,PENALTIES 57,740.70 (9.90) 79,861.45 81,000.00 52,314.13 50,000.00 -38% 106-000.000-664.000 INTEREST INCOME 16,620.26 14,418.44 14,345.01 10,000.00 11,166.84 8,000.00 -20% 106-000.000-675.080 DEPOSITS FORFEITED - - - - - - 0%
106-000.000-675.090 MISCELLANEOUS REVENUES 2,720.20 1,950.00 - - 1,084.00 - 0% 106-000.000-675.160 INDUSTRIAL PERMITS REVENUE 77,109.70 18,282.25 82,684.77 70,000.00 75,897.29 85,000.00 21% 106-000.000-675.550 UNCLAIMED MONEY REVENUE - 6.40 - - - - 0% 106-000.000-680.035 UNREALIZED GAIN/LOSS ON INVEST 35,905.80 (9,995.34) (33,057.75) - 4,452.35 - 0% 106-000.000-690.000 PRIOR YEAR ADJUSTMENTS - - - - - - 0% 106-000.000-699.000 TRANSFERS IN 268,194.94 276,253.52 120,715.52 1,407,569.00 1,201,147.63 104,561.00 -93% 5,040,321.19 5,001,993.00 5,114,311.75 6,506,278.00 5,674,937.49 5,197,561.00 -20%

SEWER COLLECTION
106-423.000-701.001 PERSONNEL REGULAR 92,478.16 101,586.99 103,449.54 109,500.00 96,086.41 109,600.00 0% 106-423.000-701.002 PERSONNEL PART TIME - - - - - - 0%
106-423.000-701.003 PERSONNEL OVERTIME 88.92 562.95 265.44 1,700.00 1,140.55 1,700.00 0% 106-423.000-701.004 STANDBY PAY 11,112.79 11,268.47 12,965.18 17,000.00 16,315.32 17,000.00 0% 106-423.000-701.080 SALARY REQUEST - - - 87,200.00 - - -100% 106-423.000-702.030 MAINT. OPERATION EQUIP 15,152.45 13,625.10 23,441.30 15,000.00 13,343.62 35,850.00 139% 106-423.000-702.031 RENTS & LEASES 39,000.00 39,000.00 42,653.67 40,000.00 4,594.11 91,050.00 128% 106-423.000-702.032 PROFESSIONAL/SPECIAL SERV 29,654.44 31,597.63 27,218.02 48,700.00 48,392.12 45,000.00 -8% 106-423.000-702.034 OTHER CONTRACT SERVICES 32,403.61 35,606.82 35,648.22 41,000.00 46,188.36 41,000.00 0% 106-423.000-703.023 ADVERTISING 149.00 87.00 - 300.00 147.00 300.00 0% 106-423.000-703.024 POSTAGE 7,159.22 6,794.52 5,161.13 7,200.00 4,872.84 7,200.00 0% 106-423.000-703.025 OFFICE EXPENSE 1,573.44 1,601.43 1,662.02 2,000.00 2,271.39 2,500.00 25% 106-423.000-703.049 CHEMICALS 1,243.80 - - 1,500.00 - 1,500.00 0% 106-423.000-703.068 URAP - 7,312.00 7,904.00 7,500.00 - 7,500.00 0% 106-423.000-704.021 UTILITIES 35,434.91 31,738.63 36,039.23 32,000.00 42,340.61 60,000.00 88% 106-423.000-704.022 COMMUNICATIONS 2,890.27 2,648.72 5,181.36 4,000.00 4,576.72 4,000.00 0% 106-423.000-706.010 DEPRECIATION EXPENSE 266,944.70 263,588.29 253,590.87 - - - 0% Total SEWER FUND:

SEWER FUND 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 106-423.000-706.026 MISCELLANEOUS EXPENSE 1,312.00 1,788.45 562.94 2,500.00 602.46 2,500.00 0% 106-423.000-706.027 BOOT & JACKET ALLOWANCE 383.37 367.19 400.00 1,875.00 250.00 2,500.00 33% 106-423.000-706.028 SMALL TOOLS 433.22 821.53 38.82 1,000.00 64.62 2,000.00 100% 106-423.000-706.029 MAIN OF BLDG/STRUCTURES/GRDS 15,804.80 6,721.25 1,721.16 21,400.00 6,587.58 15,000.00 -30% 106-423.000-706.035 INSURANCE & SURETY BONDS - - - - - - 0% 106-423.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 795.34 563.00 367.00 500.00 1,354.00 1,500.00 200% 106-423.000-706.037 CONFERENCES & MEETINGS - - - 1,000.00 - 1,000.00 0% 106-423.000-706.038 STAFF DEVELOPMENT 1,404.92 977.00 1,221.00 2,000.00 472.70 2,000.00 0% 106-423.000-706.050 SAFETY EQUIPMENT 989.18 1,251.00 2,611.67 2,000.00 786.93 2,500.00 25% 106-423.000-706.056 STATE/COUNTY FEES 67.18 3,853.78 3,468.49 4,000.00 3,599.72 4,000.00 0% 106-423.000-706.060 DEBT SERVICE 1,820.25 1,462.83 1,103.62 74,000.00 - 74,000.00 0% 106-423.000-706.073 UNIFORMS & RAGS 662.46 705.37 1,733.09 2,300.00 2,028.51 3,550.00 54% 106-423.000-706.999 BAD DEBTS 19,788.24 6,948.72 60,223.00 50,000.00 64,207.17 10,000.00 -80% 106-423.000-707.003 EQUIPMENT/PROJECTS 182,037.42 - 308,567.68 375,000.00 224,825.29 356,500.00 -5% 106-423.000-707.114 COLLECTION SYSTEM - - - - - 875,000.00 0% 106-423.000-708.004 MIS EMPLOYEE BENEFITS 2,697.99 3,332.31 (7,780.15) - (10,106.69) - 0% 106-423.000-708.005 MEDICARE 1,224.28 1,345.44 1,409.18 1,600.00 1,560.06 1,600.00 0% 106-423.000-708.006 PERS RETIREMENT 15,942.18 18,741.24 21,184.98 24,200.00 19,435.97 21,700.00 -10% 106-423.000-708.007 PAYROLL TAXES 798.01 671.96 777.02 500.00 505.82 500.00 0% 106-423.000-708.008 HEALTH DENTAL VISION INSURANCE 27,238.87 28,276.25 30,711.10 45,300.00 33,205.84 37,900.00 -16% 106-423.000-708.009 NATIONAL RETIREMENT 9,320.24 9,442.28 11,419.78 9,400.00 11,695.50 9,400.00 0% 106-423.000-708.010 SELF INS. PREMIUM 13,032.36 13,338.18 15,517.73 16,700.00 13,907.74 14,700.00 -12% 106-423.000-708.012 DEFERRED COMPENSATION - - - 2,100.00 1,725.00 3,900.00 86% 106-423.000-708.020 PENSION EXPENSE 19,310.30 27,836.68 - - - - 0% 106-423.000-709.001 PRIOR YEAR ENCUMBRANCES - - - - - - 0% 106-423.000-999.000 TRANSFERS OUT 1,305,806.75 1,328,527.45 1,556,137.02 1,721,097.00 525,314.80 1,940,652.00 13% 2,156,155.07 2,003,990.46 2,566,575.11 2,773,072.00 1,182,292.07 3,806,602.00 37% SEWER TREATMENT (WWTP) 0%
106-424.000-701.001 PERSONNEL REGULAR 199,730.62 203,657.56 219,991.41 240,600.00 215,014.59 316,600.00 32% 106-424.000-701.003 PERSONNEL OVERTIME 34,019.46 35,560.54 31,360.20 36,000.00 36,772.74 36,000.00 0% 106-424.000-701.004 STANDBY PAY - - 1,737.79 7,000.00 10,012.22 7,000.00 0% 106-424.000-701.080 SALARY REQUEST - - - 90,900.00 - - -100% 106-424.000-702.030 MAINT. OPERATION EQUIP 64,745.57 48,859.45 67,788.33 65,000.00 56,722.04 112,000.00 72% 106-424.000-702.031 RENTS & LEASES 25,000.00 34,000.00 41,408.67 46,200.00 35,958.83 79,775.00 73% Total SEWER COLLECTION:

SEWER FUND 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 106-424.000-702.032 PROFESSIONAL/SPECIAL SERV 164,752.82 144,057.78 135,865.48 175,000.00 122,900.50 175,000.00 0% 106-424.000-702.034 OTHER CONTRACT SERVICES - - 209,099.46 621,000.00 427,629.04 621,000.00 0% 106-424.000-702.056 PIRTS & APPRAISALS,TAXES 2,035.60 2,040.96 2,059.36 2,500.00 2,224.60 2,500.00 0% 106-424.000-703.025 OFFICE EXPENSE 2,838.82 1,922.93 2,171.11 5,000.00 2,439.69 5,000.00 0% 106-424.000-703.049 CHEMICALS 2,523.65 3,599.51 5,094.20 5,700.00 2,582.85 5,700.00 0% 106-424.000-704.021 UTILITIES 235,057.41 192,886.49 188,866.89 220,000.00 150,104.01 220,000.00 0% 106-424.000-704.022 COMMUNICATIONS 1,554.70 1,685.23 3,337.22 3,400.00 2,986.81 3,800.00 12% 106-424.000-706.026 MISCELLANEOUS EXPENSE - 96.81 564.02 2,800.00 417.88 2,800.00 0% 106-424.000-706.027 BOOT & JACKET ALLOWANCE 579.47 591.48 595.06 1,250.00 200.00 1,250.00 0% 106-424.000-706.028 SMALL TOOLS 2,651.95 2,301.34 1,877.31 3,000.00 2,331.29 3,500.00 17% 106-424.000-706.029 MAIN OF BLDG/STRUCTURES/GRDS 12,072.55 15,150.41 27,757.66 35,000.00 12,206.66 30,000.00 -14% 106-424.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 1,362.33 1,436.50 1,163.00 3,500.00 1,106.00 4,000.00 14% 106-424.000-706.038 STAFF DEVELOPMENT 2,185.63 1,232.95 2,368.75 4,500.00 1,663.00 4,500.00 0% 106-424.000-706.050 SAFETY EQUIPMENT 2,928.28 1,131.69 2,249.03 3,300.00 810.23 3,300.00 0% 106-424.000-706.053 LEVEE REPAIR AND A.C. 8,634.66 8,849.22 6,733.11 10,000.00 4,257.47 10,000.00 0% 106-424.000-706.073 UNIFORMS & RAGS 2,037.51 2,344.80 2,819.02 3,500.00 3,646.24 4,000.00 14% 106-424.000-706.076 BOND INTEREST EXPENSE 3,840.41 2,220.85 558.79 600.00 - 600.00 0% 106-424.000-707.002 CAPITAL EXPENDITURES - - 65,947.70 - - - 0% 106-424.000-707.003 EQUIPMENT/PROJECTS - - - 550,000.00 516,775.82 - -100% 106-424.000-707.100 ENERGY PROJECT - SITELOGIQ - - - 1,201,148.00 1,201,147.63 - -100% 106-424.000-708.004 MIS EMPLOYEE BENEFITS 2,311.65 2,027.46 (1,030.06) - (17,495.25) - 0% 106-424.000-708.005 MEDICARE 3,113.63 3,152.27 3,269.89 3,500.00 3,443.70 4,600.00 31% 106-424.000-708.006 PERS RETIREMENT 36,268.31 40,216.57 46,721.85 55,800.00 47,729.72 64,700.00 16% 106-424.000-708.007 PAYROLL TAXES 1,197.01 1,008.01 776.99 800.00 630.02 1,000.00 25% 106-424.000-708.008 HEALTH DENTAL VISION INSURANCE 35,593.30 36,555.95 45,137.60 44,700.00 53,704.91 83,200.00 86% 106-424.000-708.009 NATIONAL RETIREMENT 13,980.36 14,163.42 14,170.20 14,200.00 11,695.50 18,900.00 33% 106-424.000-708.010 SELF INS. PREMIUM 27,187.34 26,897.78 31,555.02 36,700.00 31,274.04 42,100.00 15% 106-424.000-708.012 DEFERRED COMPENSATION 3,449.94 3,449.94 3,509.65 5,000.00 6,733.50 9,900.00 98% 106-424.000-709.001 PRIOR YEAR ENCUMBRANCES - - - - - - 0% 106-424.000-999.000 TRANSFERS OUT 192,500.00 - - - - - 0% 1,242,613.13 971,733.59 1,307,436.46 3,497,598.00 2,947,626.28 1,872,725.00 -46% 5,001,993.00 5,040,321.19 5,114,311.75 6,506,278.00 5,674,937.49 5,197,561.00 -20% 2,975,724.05 3,398,768.20 3,874,011.57 6,270,670.00 4,129,918.35 5,679,327.00 -9% Net Grand Totals: 1,641,552.99 2,026,268.95 1,240,300.18 235,608.00 1,545,019.14 (481,766.00) -304% Total SEWER TREATMENT (WWTP):

SEWER FUND Revenue Total:

SEWER FUND Expenditure Total:

DEPARTMENT 106.423: SEWER COLLECTIONS 23 – 24
702.030 Maintenance Operation Equipment $35,850
702.031 Rents & Leases $91,050
Enterprise Vehicle Leases $25,000
Fleet Subsidy $47,550
Misc. Equipment Rentals $18,500

702.032 Professional/Special Services $45,000
Monitoring Fees $4,000
Special/Emergency Work $15,000
CVCWA $1,000
Work order Software Maint. $1,000
SWRCB Annual Permit $10,000
SSMP $2,000
Du-All Safety $12,000
702.034 Other Contract Services $41,000
Banking Fees (Utility Billing Services)
Accounting Services
703.023 Advertising $300

703.024 Postage $7,200

703.025 Office Expense $2,500

703.049 Chemicals $1,500

704.021 Utilities $60,000
704.022 Communications $4,000
AT&T Mobility
AT&T Calnet 2
703.068 URAP $7,500
706.026 Miscellaneous $2,500
706.026 Boot & Jacket Allowance $2,500

706.028 Small Tools $2,000
706.029 Maintenance Bldgs. /Structures $15,000
Sewer System Repairs $10,000
Heads for Jetter $5,000
DEPARTMENT 106.423: SEWER COLLECTIONS 23 – 24
706.036 Membership, Dues, Books, Etc. $1,500
Employee Books for Certification $1,000
CWEA $500
706.037 Conferences & Meetings $1,000
706.038 Staff Development $2,000
706.050 Safety Equipment $2,500
706.056 State & County Fees $4,000
SWRCB Annual SSO Permit
706.060 Debt Service $74,000
Internal Loan due to Streets SDF
706.073 Uniforms & Rags $3,550
707.003 Equipment/Projects $356,500
Lift Station Control Panel Replacements (2) $ 90,000
Lift Station Upgrades Candlewood & Roselle $235,000
SmartCover Lid for SSO $ 6,000
PW Building Furniture, Awnings, Gate $ 25,500

DEPARTMENT 106-424: SEWER TREATMENT 23 – 24
702.030 Maintenance Operation Equipment $112,000
General Equipment maint. $74,525
Muffin Monster Replacement Teeth $37,500

702.031 Rents & Leases $79,775
Enterprise Vehicle Leases $28,000
Fleet Subsidy $28,875
Misc. Equipment Rentals $22,900

702.032 Professional/Special Services $175,000
Lab Analysis $33,000
Regional Reporting $29,000
Lab Testing $19,000
Water Monitoring $30,000
Misc. Professional Services $30,000
WDR Permit $20,000
Du-All $12,000
702.034 Other Contract Services $621,000
RRWP Design
RRWP Environmental

702.056 Taxes $2,500
703.025 Office Expense $5,000

703.049 Chemicals $5,700

704.021 Utilities $220,000
PG&E Office $10,000
MID – WWTP $210,000
704.022 Communications $3,800
AT&T Mobility
706.026 Misc. Expense $2,800
706.027 Boot & Jacket Allowance $1,250
706.028 Small Tools $3,500
706.029 Maintenance of Bldgs./Structures/Grds $30,000
WWTP Maintenance
DEPARTMENT 106-424: SEWER TREATMENT 23 – 24
706.036 Memberships, Dues, Books, Etc. $4,000
CWEA $2,000
State Water Resources $500
Staff Development Books $1,500

706.038 Staff Development $4,500
Employee Training/Education/Certs/Exams
706.053 Levee Repair $10,000

706.073 Uniforms and Rags $4,000

WATER FUND 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase

REVENUES
114-000.000-501.001 GRANTS - - 80,620.33 - - - 0%
114-000.000-600.140 WATER REVENUES 2,632,919.60 3,126,689.72 3,033,541.24 3,165,499.00 2,506,541.01 3,200,000.00 1% 114-000.000-600.150 WATER CONNECTION FEES - - - - - - 0% 114-000.000-600.160 BAD DEBT-UTILITY COLLECTIONS 5,035.90 4,585.58 4,247.49 3,000.00 1,062.99 3,000.00 0% 114-000.000-600.225 INSPECTION FEES - 750.00 (375.00) 550.00 150.00 500.00 -9% 114-000.000-600.226 BACKFLOW INSPECTIONS 12,975.00 16,254.00 5,731.96 19,000.00 28,726.12 25,000.00 32% 114-000.000-600.240 LEASE REVENUE - - - - - - 0%
114-000.000-655.000 FINES, FORFEITURES,PENALTIES 39,402.31 (5.41) 52,427.14 54,000.00 54,991.05 55,000.00 2% 114-000.000-660.000 WATER VIOLATIONS (0.01) - 44.04 - - - 0% 114-000.000-664.000 INTEREST INCOME 27,631.09 12,551.27 13,497.51 8,000.00 12,240.72 8,000.00 0% 114-000.000-675.090 MISCELLANEOUS REVENUES 1,120.00 6,780.76 1,925.04 1,500.00 8,463.13 2,000.00 33% 114-000.000-675.100 SPECIAL SERVICE REIMBURSEMENT - - - - - - 0% 114-000.000-675.340 PUBLIC WORKS FEES - - - - - - 0%
114-000.000-675.550 UNCLAIMED MONEY REVENUE - 89.83 - - - - 0% 114-000.000-680.035 UNREALIZED GAIN/LOSS ON INVEST 18,882.98 (8,508.02) (31,133.92) - 21,029.27 - 0% 114-000.000-690.000 PRIOR YEAR ADJUSTMENTS - - - - - - 0% 114-000.000-699.000 TRANSFERS IN 207,835.19 1,012.09 - - - - 0% 2,945,802.06 3,160,199.82 3,160,525.83 3,251,549.00 2,633,204.29 3,293,500.00 1% 114-433.000-701.001 PERSONNEL REGULAR 331,359.11 335,974.79 321,325.28 357,500.00 333,664.87 392,600.00 10% 114-433.000-701.002 PERSONNEL PART TIME - - - - - - 0%
114-433.000-701.003 PERSONNEL OVERTIME 27,407.15 32,051.77 24,688.76 35,000.00 21,212.31 35,000.00 0% 114-433.000-701.004 STANDBY PAY 28,412.33 27,301.51 32,651.22 48,000.00 62,973.37 48,000.00 0% 114-433.000-701.080 SALARY REQUEST - - - - - - 0%
114-433.000-702.030 MAINT. OPERATION EQUIP 58,340.76 53,742.15 67,353.11 68,000.00 97,838.22 85,700.00 26% 114-433.000-702.031 RENTS & LEASES 31,000.00 31,000.00 36,971.46 38,000.00 22,455.01 101,025.00 166% 114-433.000-702.032 PROFESSIONAL/SPECIAL SERV 93,616.73 138,344.91 222,327.96 306,400.00 214,069.94 306,400.00 0% 114-433.000-702.034 OTHER CONTRACT SERVICES 39,899.03 40,570.72 44,211.21 55,000.00 56,869.92 195,000.00 255% 114-433.000-703.023 ADVERTISING - - - 300.00 3,046.46 500.00 67% 114-433.000-703.024 POSTAGE 8,438.61 7,798.95 5,755.39 7,600.00 5,835.80 7,600.00 0% 114-433.000-703.025 OFFICE EXPENSE 2,659.37 3,286.48 2,644.43 3,000.00 1,898.60 3,500.00 17% 114-433.000-703.064 BACKFLOW INSPECTION EXPENSES 1,686.10 6,057.18 6,880.95 6,000.00 9,599.33 6,000.00 0% 114-433.000-703.067 WATER CONSERVATION PROGRAM - - 5,385.09 25,000.00 17,745.65 25,000.00 0% 114-433.000-703.068 URAP - 10,054.00 11,044.00 15,000.00 - 15,000.00 0% 114-433.000-704.021 UTILITIES 343,180.08 378,943.87 392,021.66 400,000.00 397,344.95 400,000.00 0% 114-433.000-704.022 COMMUNICATIONS 5,476.69 7,167.06 10,261.65 7,300.00 6,521.63 7,300.00 0% Total WATER FUND:

WATER FUND 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase 114-433.000-706.010 DEPRECIATION EXPENSE 337,230.57 324,455.88 588,105.41 - - - 0% 114-433.000-706.026 MISCELLANEOUS EXPENSE 733.58 2,001.48 2,084.55 2,200.00 - 2,200.00 0% 114-433.000-706.027 BOOT & JACKET ALLOWANCE 794.43 955.29 794.18 3,375.00 1,116.40 3,000.00 -11% 114-433.000-706.028 SMALL TOOLS 1,041.03 3,855.86 5,939.02 1,800.00 5,272.36 2,500.00 39% 114-433.000-706.029 MAIN OF BLDG/STRUCTURES/GRDS 6,630.71 11,880.02 20,504.90 25,000.00 6,618.95 25,000.00 0% 114-433.000-706.036 MEMBERSHIPS,DUES,BOOKS,ETC 2,034.33 2,422.34 2,554.00 2,800.00 1,330.50 3,800.00 36% 114-433.000-706.037 CONFERENCES & MEETINGS - - - 3,500.00 - 3,500.00 0% 114-433.000-706.038 STAFF DEVELOPMENT 4,558.64 5,136.91 2,527.85 4,500.00 7,890.51 5,000.00 11% 114-433.000-706.050 SAFETY EQUIPMENT 1,316.68 3,338.74 841.96 2,800.00 1,193.33 3,500.00 25% 114-433.000-706.054 DEBT SERVICES 64,622.33 57,463.49 50,076.52 388,000.00 38,186.97 410,000.00 6% 114-433.000-706.056 STATE/COUNTY FEES 27,868.94 28,086.34 35,875.76 39,000.00 38,996.62 39,000.00 0% 114-433.000-706.073 UNIFORMS & RAGS 2,027.10 2,380.66 2,649.16 3,500.00 3,134.61 4,750.00 36% 114-433.000-706.997 LOSS ON FIXED ASSET - - 119,993.86 - - - 0% 114-433.000-706.999 BAD DEBTS 12,614.56 4,342.92 37,022.18 50,000.00 57,063.28 10,000.00 -80% 114-433.000-707.002 CAPITAL EXPENDITURES - - 118,670.10 260,000.00 319,239.80 85,000.00 -67% 114-433.000-707.003 EQUIPMENT/PROJECTS - - - 825,000.00 408,416.78 36,000.00 -96% 114-433.000-707.010 WATER METERS - - - - - 15,000.00 0% 114-433.000-707.100 ENERGY PROJECT - SITELOGIQ - - - - 208,911.30 - 0% 114-433.000-707.117 STORAGE TANKS SCADA & VFDS - - - - - 80,000.00 0% 114-433.000-708.004 MIS EMPLOYEE BENEFITS 978.72 117.21 (7,749.01) - (33,660.09) - 0% 114-433.000-708.005 MEDICARE 3,666.73 3,808.54 3,748.79 4,400.00 5,000.30 5,700.00 30% 114-433.000-708.006 PERS RETIREMENT 60,633.00 65,699.26 73,996.62 77,300.00 68,459.42 82,600.00 7% 114-433.000-708.007 PAYROLL TAXES 1,999.36 1,679.97 1,295.01 5,300.00 1,469.99 1,600.00 -70% 114-433.000-708.008 HEALTH DENTAL VISION INSURANCE 85,677.21 81,219.12 88,471.75 68,700.00 69,218.23 74,400.00 8% 114-433.000-708.009 NATIONAL RETIREMENT 27,836.65 27,774.61 26,005.82 24,880.00 19,573.86 28,300.00 14% 114-433.000-708.010 SELF INS. PREMIUM 44,535.03 43,149.37 48,933.89 49,900.00 45,878.54 52,800.00 6% 114-433.000-708.012 DEFERRED COMPENSATION 1,950.00 1,950.00 1,983.75 8,900.00 9,453.75 12,400.00 39% 114-433.000-708.020 PENSION EXPENSE 73,443.00 31,020.13 - - - - 0% 114-433.000-709.001 PRIOR YEAR ENCUMBRANCES - - - - - - 0% 114-433.000-999.000 TRANSFERS OUT 806,124.18 774,387.97 895,785.32 1,217,690.00 46,415.20 1,118,741.00 -8% 2,539,792.74 2,549,419.50 3,303,633.56 4,440,645.00 2,580,256.67 3,733,416.00 -16% 3,160,199.82 2,945,802.06 3,160,525.83 3,251,549.00 2,633,204.29 3,293,500.00 1% 2,549,419.50 2,539,792.74 3,303,687.59 4,440,645.00 2,580,256.67 3,733,416.00 -16% 610,780.32 406,009.32 (143,161.76) (1,189,096.00) 52,947.62 (439,916.00) Total WATER COLLECTION:

WATER FUND Revenue Total:

WATER FUND Expenditure Total:

Net Grand Totals:

DEPARTMENT 114-433: WATER 23 – 24
702.030 Maintenance Operation Equipment $85,700
702.031 Rents & Leases $101,025
Equipment Rentals $38,000
Enterprise Vehicle Lease $25,000
Fleet Department Subsidy $38,025

702.032 Professional/Special Services $306,400
Software Licenses $4,358
Testing/Sampling $16,205
Backflow Testing $7,760
CRWA $937
American Water Works $2,000
MCC Controls $920
SJVAPCD $2,020
EM Electric & Mach. $2,000
Equarius waterworks $7,000
Other Services $20,000
STRGBA $67,000
Du-All $11,660
Increase due to Water Master Plan $151,400
702.034 Other Contract Services $195,000
Water Master Plan $140,000
Banking Fees (Utility Billing Services)
Accounting Services
703.023 Advertising $500
703.024 Postage $7,600
703.025 Office Expense $3,500

703.064 Backflow Inspection Expense $6,000
703.067 Water Conservation Program $25,000
704.021 Utilities $400,000
PG&E $272,000
MID $128,000
704.022 Communications $7,300
AT&T Mobility
DEPARTMENT 114-433: WATER
706.026 Miscellaneous $2,200
706.027 Boot & Jacket Allowance $3,000

706.028 Small Tools $2,500
706.029 Maintenance Building/Structures $25,000

706.036 Membership, Dues, Books. Etc. $3,800
706.037 Conferences & Meetings $3,500

706.038 Staff Development $5,000
Training/Education/Certifications $2,000
CWEA Classes $1,500
CRWA Classes $1,500
706.050 Safety Equipment $3,500
706.054 Debt Service $410,000
Annual Loan Payment for Water Meter Project
706.056 State/County Fees $39,000
706.073 Uniform & Rags $4,750
707.002 Capital Expenditures $85,000
Well Maintenance
707.003 Equipment/Projects $36,000
Flush Valve Well 7 & 9 $8,000
Well 4 New transformer $2,500
PW Building (Furniture, Awnings, Gate) $25,500
707.010 Water Meters $15,000
New Handheld for meter reading
707.117 Storage Tanks SCADA & VFDS $80,000
Well 8 new cabinet and VFD $35,000
Crossroads Tank -new cabinet & PLC $45,000
Public Benefit Fund 2019-20 2020-21 2021-22 2022-23 2022-24 2023-24 Prior year 3 Prior year 2 Prior year Current year Current year Dept Request % Account Number Account Title Actual Actual Actual Budget Actual Budget Increase

REVENUES
230-000.000-600.100 FLAVORS-PUBLIC BENEFIT PAYMENT 612,451.09 1,008,483.78 219,548.73 360,000.00 300,000.00 360,000.00 0% 230-000.000-600.150 RIVERBANK CANNABIS COLLECTIVE 84,000.00 117,000.00 29,252.66 - - - 0% 230-000.000-600.200 CANNA+RISE PUBLIC BENEFIT PYMT 54,479.85 90,712.80 83,573.61 17,000.00 18,200.19 25,000.00 47% 230-000.000-702.032 PROFESSIONAL/SPECIAL SERV - - - - - - 0% 750,930.94 1,216,196.58 332,375.00 377,000.00 318,200.19 385,000.00 2% Department: 411
230-411.000-701.002 PERSONNEL PART TIME - - - - - - 0%
230-411.000-701.003 PERSONNEL OVERTIME - - - - - - 0%
230-411.000-702.031 RENTS & LEASES 69,821.20 123,034.21 107,387.20 140,970.00 105,270.13 143,000.00 1% 230-411.000-702.034 OTHER CONTRACT SERVICES 5,402.85 69,499.19 - - - - 0% 230-411.000-702.060 CONTRACT SHERIFF'S SERVICES 49,990.71 - - - - - 0% 230-411.000-707.003 EQUIPMENT/PROJECTS 2,500.00 38,542.35 54,725.58 - - - 0% 230-411.000-708.004 MIS EMPLOYEE BENEFITS - - - - - - 0% 230-411.000-708.005 MEDICARE - - - - - - 0%
230-411.000-708.006 PERS RETIREMENT - - - - - - 0%
230-411.000-708.007 PAYROLL TAXES - - - - - - 0%
230-411.000-708.010 SELF INS. PREMIUM - - - - - - 0%
230-411.000-999.000 TRANSFERS OUT - 300,000.00 358,300.00 388,900.00 - 420,000.00 8% 230-441.000-707.004 COMMUNITY CENTER KITCHEN REMOD - 226,212.00 16,615.00 - - - 0% 127,714.76 531,075.75 520,412.78 529,870.00 105,270.13 563,000.00 6% PUBLIC BENEFIT FUND Revenue Total: 750,930.94 1,216,196.58 332,375.00 377,000.00 318,200.19 385,000.00 PUBLIC BENEFIT FUND Expenditure Total: 127,714.76 757,287.75 537,027.78 529,870.00 105,270.13 563,000.00 458,908.83 623,216.18 (204,652.78) (152,870.00) 212,930.06 (178,000.00) Estimated Beginning Reserve 7/1/23: 1,265,400.00 $
Estimated Ending Reserve 6/30/24 1,087,400.00 $
Total PUBLIC BENEFIT FUND:

Total Department: 411:

Net Grand Totals: