Finance Committee
April 30, 2024

PROPOSED
ANNUAL
BUDGET

FISCAL YEARS
2024 - 2025
2025 - 2026

REVENUE AND EXPENDITURE

DETAILS BY FUND
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26
101 - General Fund
Revenues & Transfers In
Taxes 215,829,114$ 226,503,063$ 226,415,703$ 237,489,782$ 248,139,379$ Licenses & Permits 11,302,744 12,444,145 11,962,755 14,398,837 15,528,999 Intergovernmental 4,462,610 2,718,301 1,438,525 1,908,757 1,957,498 Charges for Services 15,309,034 16,379,257 16,341,270 18,302,395 18,617,360 Fines & Forfeits 2,095,699 1,131,593 1,918,827 1,157,400 1,157,800 Special Assessments 315,823 305,080 550,853 377,838 390,900 Miscellaneous (3,913,902) 7,764,766 3,400,004 5,654,444 5,353,013 Rents 1,709,665 3,357,974 - - -
Other Financing Sources 1,436,235 4,299,400 - 5,125,000 1,650,000 Operating/Debt Transfers In 65,561,259 85,782,690 71,468,326 71,670,926 74,464,726 Use of Section 115 Trust Set-Aside - - - 4,764,089 4,351,712 Total Revenues & Transfers In 314,108,281$ 360,686,269$ 333,496,263$ 360,849,468$ 371,611,387$ Expenditures & Transfers Out
Personnel Services 209,339,207$ 229,320,611$ 236,478,740$ 252,774,853$ 271,090,421$ Non-personnel Expenses 53,050,279 61,377,433 67,394,090 78,336,629 78,646,541 Special Projects 5,402,734 7,392,003 9,654,925 10,899,976 10,547,698 Operating Grants 67,839 208,535 - - -
Equipment Outlay 237,904 635,206 727,781 3,532,761 329,217 Debt Service/Debt Transfers Out 32,769,206 32,938,951 22,716,810 23,100,284 22,047,769 Capital Outlay 84,499 91,315 573,832 176,021 178,381 Charges from Others 40,869,624 42,056,267 44,755,420 41,668,316 42,899,131 Charges to Others (82,962,383) (83,036,171) (87,745,265) (84,130,206) (86,567,510) Operating Transfers Out 26,665,494 42,256,205 32,531,122 25,968,134 23,256,539 Water GFT Offset - - - 8,522,700 9,183,200
Total Expenditures & Transfers Out 285,524,403$ 333,240,355$ 327,087,455$ 360,849,468$ 371,611,387$ Total General Fund 28,583,878$ 27,445,914$ 6,408,808$ -$ -$ 110 - Measure Z Fund
Revenues & Transfers In
Taxes 83,156,696$ 84,015,703$ 84,158,000$ 83,715,000$ 86,197,000$ Miscellaneous 551,806 (1,095,598) 300,000 800,000 800,000 Rents - 336,948 - - -
Operating/Debt Transfers In 11,291,564 128 - - 250,000 Total Revenues & Transfers In 95,000,066$ 83,257,181$ 84,458,000$ 84,515,000$ 87,247,000$ Expenditures & Transfers Out
Personnel Services 19,019,893$ 22,595,038$ 26,267,835$ 28,128,468$ 29,476,325$ Non-personnel Expenses 3,781,542 5,882,178 9,908,175 10,966,432 8,870,753 Special Projects 4,109,215 2,240,627 5,235,017 12,856,322 11,813,523 Equipment Outlay 1,312,499 12,231,485 3,589,334 5,762,613 2,343,818 Debt Service/Debt Transfers Out 6,912,055 10,251,907 16,429,177 10,637,971 13,981,314 Capital Outlay - - - 298,190 293,267

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Revenue and Expenditure by Fund and Category
Page A-1
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Charges from Others 8,437 7,043 14,882 18,270 18,818 Operating Transfers Out 29,784,744 44,441,181 35,353,924 35,798,526 35,241,026 Total Expenditures & Transfers Out 64,928,385$ 97,649,459$ 96,798,344$ 104,466,792$ 102,038,844$ Total Measure Z Fund 30,071,681$ (14,392,278)$ (12,340,344)$ (19,951,792)$ (14,791,844)$ 115 - Section 115 Trust - PERS
Revenues & Transfers In
Miscellaneous (1,182,258)$ 1,969,759$ -$ -$ -$ Operating Transfers In 10,183,721 11,320,750 26,091,353 12,000,000 9,000,000 Total Revenues & Transfers In 9,001,463$ 13,290,509$ 26,091,353$ 12,000,000$ 9,000,000$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 90,340$ 181,548$ -$ -$ -$ Total Expenditures & Transfers Out 90,340$ 181,548$ -$ -$ -$ Total Section 115 Trust - PERS 8,911,123$ 13,108,961$ 26,091,353$ 12,000,000$ 9,000,000$ 170 - Development
Revenues & Transfers In
Taxes 875,587$ 957,868$ 908,240$ 488,896$ 521,814$ Miscellaneous - 26,870 - - - Total Revenues & Transfers In 875,587$ 984,738$ 908,240$ 488,896$ 521,814$ Expenditures & Transfers Out
Personnel Services 344,799$ 225,087$ 479,449$ 496,682$ 524,813$ Non-personnel Expenses 28,293 73,802 105,810 131,820 145,310 Special Projects 366,785 390,620 - - - Charges from Others 280,874 263,284 376,535 255,402 263,704 Charges to Others (275,164) (189,798) (53,554) (395,008) (412,013) Operating Transfers Out 450 - - - - Total Expenditures & Transfers Out 746,037$ 762,995$ 908,240$ 488,896$ 521,814$ Total Development 129,550$ 221,743$ -$ -$ -$ 205 - UASI
Revenues & Transfers In
Intergovernmental 2,571,602$ 2,007,684$ -$ -$ -$ Total Revenues & Transfers In 2,571,602$ 2,007,684$ -$ -$ -$ Expenditures & Transfers Out
Personnel Services 253,984$ 262,307$ -$ -$ -$ Capital Outlay 2,317,620 1,745,376 - - - Total Expenditures & Transfers Out 2,571,604$ 2,007,683$ -$ -$ -$ Total UASI (2)$ 1$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-2
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
215 - Grants and Restricted Programs
Revenues & Transfers In
Intergovernmental 15,199,723$ 36,321,293$ -$ -$ -$ Charges for Services 1,579,610 1,553,984 1,524,872 2,034,154 2,078,406 Miscellaneous 2,566,918 3,247,581 400,000 459,864 464,302 Rents - 12,097 - - - Other Financing Sources 6,000 7,000 - - - Operating/Debt Transfers In 608,379 199,415 - - - Total Revenues & Transfers In 19,960,630$ 41,341,370$ 1,924,872$ 2,494,018$ 2,542,708$ Expenditures & Transfers Out
Personnel Services 1,851,755$ 2,200,217$ 230,637$ 718,274$ 738,826$ Non-personnel Expenses 2,431,496 2,899,429 86,899 998,277 468,733 Special Projects 684,914 992,357 394,000 344,000 344,000 Operating Grants 10,302,053 8,493,107 - - - Equipment Outlay 221,107 600,527 - - - Debt Service/Debt Transfers Out 207,980 207,980 207,970 207,980 - Capital Outlay 1,962,013 3,629,008 - - - Charges from Others 995,379 784,486 916,026 1,001,649 1,031,394 Charges to Others (646,603) (3,640,866) (150,919) (380,239) (384,041) Operating Transfers Out 1,402,787 23,648,926 - - 250,000 Total Expenditures & Transfers Out 19,412,881$ 39,815,171$ 1,684,613$ 2,889,941$ 2,448,912$ Total Grants and Restricted Programs 547,749$ 1,526,199$ 240,259$ (395,923)$ 93,796$ 220 - CDBG-Community
Development
Revenues & Transfers In
Intergovernmental 1,794,159$ 5,109,916$ 3,290,054$ 2,920,525$ 3,008,302$ Miscellaneous 5,867 5,957 - - - Total Revenues & Transfers In 1,800,026$ 5,115,873$ 3,290,054$ 2,920,525$ 3,008,302$ Expenditures & Transfers Out
Personnel Services 421,136$ 539,071$ 505,277$ 551,822$ 583,318$ Non-personnel Expenses 46,168 58,640 92,968 82,588 82,944 Special Projects 893,584 2,057,768 2,661,466 2,336,564 2,406,661 Debt Service/Debt Transfers Out 33,207 38,816 44,060 46,960 47,160 Capital Outlay 745,934 2,509,205 - - - Charges from Others 37,560 13,058 98,860 44,648 33,117 Charges to Others (50,704) (68,400) (112,577) (142,057) (144,898) Total Expenditures & Transfers Out 2,126,885$ 5,148,158$ 3,290,054$ 2,920,525$ 3,008,302$ Total CDBG-Community
Development (326,859)$ (32,285)$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-3
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
221 - Home Investment Partnership
Program
Revenues & Transfers In
Intergovernmental 1,122,076$ 631,006$ 1,220,297$ 1,268,695$ 1,294,069$ Miscellaneous 991,112 337,375 - - - Total Revenues & Transfers In 2,113,188$ 968,381$ 1,220,297$ 1,268,695$ 1,294,069$ Expenditures & Transfers Out
Special Projects 3,232,323$ 1,365,928$ 1,098,267$ 1,141,826$ 1,164,663$ Charges from Others 27,329 83,935 122,030 126,869 129,406 Total Expenditures & Transfers Out 3,259,652$ 1,449,863$ 1,220,297$ 1,268,695$ 1,294,069$ Total Home Investment Partnership
Program (1,146,464)$ (481,482)$ -$ -$ -$ 222 - Housing Opportunity for Persons
w/Aids
Revenues & Transfers In
Intergovernmental 2,502,819$ 2,848,475$ 3,752,596$ 4,735,250$ 4,829,955$ Total Revenues & Transfers In 2,502,819$ 2,848,475$ 3,752,596$ 4,735,250$ 4,829,955$ Expenditures & Transfers Out
Special Projects 2,367,629$ 3,193,699$ 3,640,019$ 4,593,193$ 4,685,057$ Charges from Others 61,677 68,347 112,577 142,057 144,898 Total Expenditures & Transfers Out 2,429,306$ 3,262,046$ 3,752,596$ 4,735,250$ 4,829,955$ Total Housing Opportunity for Persons
w/Aids 73,513$ (413,571)$ -$ -$ -$ 223 - Development Grants
Revenues & Transfers In
Intergovernmental 22,259,017$ 11,634,020$ -$ -$ -$ Fines & Forfeits - 109 - - - Miscellaneous (814,235) 439,831 - - - Total Revenues & Transfers In 21,444,782$ 12,073,960$ -$ -$ -$ Expenditures & Transfers Out
Personnel Services 101,608$ 206,368$ -$ -$ -$ Non-personnel Expenses - 5 - - - Operating Grants 23,874,073 9,419,024 - - - Capital Outlay 391,592 201,621 - - - Charges to Others (1,463) (5,355) - - - Total Expenditures & Transfers Out 24,365,810$ 9,821,663$ -$ -$ -$ Total Development Grants (2,921,028)$ 2,252,297$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-4
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
225 - Neighborhood Stabilization
Program
Revenues & Transfers In
Intergovernmental -$ 148,035$ -$ -$ -$ Miscellaneous 15,918 6,046 - - - Total Revenues & Transfers In 15,918$ 154,081$ -$ -$ -$ Expenditures & Transfers Out
Capital Outlay 3,183$ 204,230$ -$ -$ -$ Total Expenditures & Transfers Out 3,183$ 204,230$ -$ -$ -$ Total Neighborhood Stabilization
Program 12,735$ (50,149)$ -$ -$ -$ 230 - Special Gas Tax
Revenues & Transfers In
Intergovernmental 14,120,330$ 15,042,807$ 17,336,700$ 16,789,344$ 17,192,288$ Miscellaneous (752,918) 346,508 150,000 150,000 150,000 Operating Transfers In - 148,577 - - - Total Revenues & Transfers In 13,367,412$ 15,537,892$ 17,486,700$ 16,939,344$ 17,342,288$ Expenditures & Transfers Out
Capital Outlay 5,392,794$ 9,861,938$ 10,730,945$ 11,983,615$ 11,565,876$ Charges from Others 3,087,097 3,087,102 3,087,097 3,087,097 3,087,097 Operating Transfers Out - 215,083 - - - Total Expenditures & Transfers Out 8,479,891$ 13,164,123$ 13,818,042$ 15,070,712$ 14,652,973$ Total Special Gas Tax 4,887,521$ 2,373,769$ 3,668,658$ 1,868,632$ 2,689,315$ 240 - Air Quality Improvement Fund
Revenues & Transfers In
Intergovernmental 465,538$ 452,022$ 528,442$ 464,914$ 474,164$ Miscellaneous (30,289) 19,592 - - - Total Revenues & Transfers In 435,249$ 471,614$ 528,442$ 464,914$ 474,164$ Expenditures & Transfers Out
Non-personnel Expenses 52,252$ 48,273$ 103,200$ 103,230$ 103,210$ Special Projects 37,815 - 316,800 316,800 316,800 Equipment Outlay - 241,612 - - - Charges from Others 1,630 1,530 1,681 3,049 3,139 Total Expenditures & Transfers Out 91,697$ 291,415$ 421,681$ 423,079$ 423,149$ Total Air Quality Improvement Fund 343,552$ 180,199$ 106,761$ 41,835$ 51,015$ Revenue and Expenditure by Fund and Category
Page A-5
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
260 - NPDES Storm Drain
Revenues & Transfers In
Special Assessments 979,516$ 1,795,547$ 1,419,337$ 1,496,040$ 1,528,224$ Miscellaneous (1,290) 6,358 - - - Rents 943 - - - - Total Revenues & Transfers In 979,169$ 1,801,905$ 1,419,337$ 1,496,040$ 1,528,224$ Expenditures & Transfers Out
Personnel Services 305,095$ 358,480$ 331,439$ 357,046$ 371,482$ Non-personnel Expenses 19,811 19,751 171,095 260,145 260,170 Special Projects 246,619 762,640 457,000 410,000 410,000 Equipment Outlay - 241,612 - - - Capital Outlay - 10,299 - - - Charges from Others 408,935 409,425 519,725 468,849 478,136 Operating Transfers Out 290 - - - - Total Expenditures & Transfers Out 980,750$ 1,802,207$ 1,479,259$ 1,496,040$ 1,519,788$ Total NPDES Storm Drain (1,581)$ (302)$ (59,922)$ -$ 8,436$ 280 - Housing Authority
Revenues & Transfers In
Miscellaneous 15,463$ 141,485$ -$ -$ -$ Other Financing Sources 45,284 - - - - Total Revenues & Transfers In 60,747$ 141,485$ -$ -$ -$ Expenditures & Transfers Out
Personnel Services 924,986$ 1,019,621$ 806,729$ 893,963$ 941,411$ Non-personnel Expenses 175,592 61,092 237,147 254,067 263,884 Special Projects - 3,279 150,000 150,000 150,000 Debt Service/Debt Transfers Out 73,412 85,528 96,840 92,990 93,140 Capital Outlay 2,308,263 50,912 - - - Charges from Others 632,153 672,556 712,050 676,632 697,478 Charges to Others (410,075) (802,063) (368,688) (146,519) (149,253) Operating Transfers Out 930 - - - - Total Expenditures & Transfers Out 3,705,261$ 1,090,925$ 1,634,078$ 1,921,133$ 1,996,660$ Total Housing Authority (3,644,514)$ (949,440)$ (1,634,078)$ (1,921,133)$ (1,996,660)$ 281 - Low/Mod Housing Asset Fund
Revenues & Transfers In
Miscellaneous 473,216$ 283,985$ -$ -$ -$ Other Financing Sources - (350,780) - - - Total Revenues & Transfers In 473,216$ (66,795)$ -$ -$ -$ Total Low/Mod Housing Asset Fund 473,216$ (66,795)$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-6
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
291 - Special Districts
Revenues & Transfers In
Special Assessments 3,607,103$ 3,641,039$ 3,579,240$ 3,590,700$ 3,593,400$ Miscellaneous 1,349 5,468 - - - Operating/Debt Transfers In 1,107,424 1,350,950 1,291,246 1,581,380 1,636,840 Total Revenues & Transfers In 4,715,876$ 4,997,457$ 4,870,486$ 5,172,080$ 5,230,240$ Expenditures & Transfers Out
Non-personnel Expenses 4,638,508$ 4,910,768$ 4,791,246$ 5,081,380$ 5,136,840$ Special Projects 38,163 15,077 79,240 90,700 93,400 Charges from Others 139,168 - - - - Total Expenditures & Transfers Out 4,815,839$ 4,925,845$ 4,870,486$ 5,172,080$ 5,230,240$ Total Special Districts (99,963)$ 71,612$ -$ -$ -$ 292 - Riverwalk LMD
Revenues & Transfers In
Special Assessments 417,419$ 459,922$ 462,408$ 508,863$ 525,664$ Miscellaneous 498 8,170 - - - Operating Transfers In 431,844 95,399 123,044 92,147 117,610 Total Revenues & Transfers In 849,761$ 563,491$ 585,452$ 601,010$ 643,274$ Expenditures & Transfers Out
Non-personnel Expenses 259,310$ 270,371$ 633,699$ 332,016$ 368,922$ Special Projects 56,065 1,470 - - - Charges from Others 169,084 198,425 201,753 268,994 274,352 Total Expenditures & Transfers Out 484,459$ 470,266$ 835,452$ 601,010$ 643,274$ Total Riverwalk LMD 365,302$ 93,225$ (250,000)$ -$ -$ 293 - Highlander LMD
Revenues & Transfers In
Special Assessments 96,428$ 101,925$ 104,030$ 108,200$ 111,400$ Miscellaneous 391 163 - - - Operating Transfers In 9,927 (11,067) 18,670 1,292 3,401 Total Revenues & Transfers In 106,746$ 91,021$ 122,700$ 109,492$ 114,801$ Expenditures & Transfers Out
Non-personnel Expenses 106,371$ 91,021$ 122,267$ 109,092$ 114,391$ Special Projects 376 - 433 400 410 Total Expenditures & Transfers Out 106,747$ 91,021$ 122,700$ 109,492$ 114,801$ Total Highlander LMD (1)$ -$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-7
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
390 - Debt Service Fund - General
Revenues & Transfers In
Taxes 1,920,405$ 1,924,776$ 1,780,800$ 1,787,850$ -$ Special Assessments 1,234,133 1,237,671 1,236,370 1,233,270 1,234,490 Miscellaneous 4,350 238,733 110,000 110,000 110,000 Rents 11,291,564 - - - - Debt Transfers In 41,639,240 45,128,836 41,103,957 36,988,510 39,079,727 Operating Transfers In 33 - - - - Total Revenues & Transfers In 56,089,725$ 48,530,016$ 44,231,127$ 40,119,630$ 40,424,217$ Expenditures & Transfers Out
Non-personnel Expenses -$ -$ 10,000$ 10,000$ 10,000$ Debt Service/Debt Transfers Out 44,705,457 45,903,978 44,221,127 40,109,630 40,414,217 Operating Transfers Out 11,291,564 584,381 - - - Total Expenditures & Transfers Out 55,997,021$ 46,488,359$ 44,231,127$ 40,119,630$ 40,424,217$ Total Debt Service Fund - General 92,704$ 2,041,657$ -$ -$ -$ 391 - Debt Service Fund - Public
Works
Revenues & Transfers In
Miscellaneous (29,150)$ 26,585$ -$ -$ -$ Operating/Debt Transfers In 2,997,490 2,998,740 2,995,740 2,723,000 2,725,250 Total Revenues & Transfers In 2,968,340$ 3,025,325$ 2,995,740$ 2,723,000$ 2,725,250$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 2,997,488$ 2,998,738$ 2,995,740$ 2,723,000$ 2,725,250$ Total Expenditures & Transfers Out 2,997,488$ 2,998,738$ 2,995,740$ 2,723,000$ 2,725,250$ Total Debt Service Fund - Public
Works (29,148)$ 26,587$ -$ -$ -$ 401 - Capital Outlay
Revenues & Transfers In
Miscellaneous (53,294)$ 21,139$ -$ -$ -$ Operating/Debt Transfers In 500,000 11,725,000 650,000 - - Total Revenues & Transfers In 446,706$ 11,746,139$ 650,000$ -$ -$ Expenditures & Transfers Out
Equipment Outlay 385,205$ 114,700$ -$ -$ -$ Capital Outlay 91,324 450,020 650,000 - - Operating Transfers Out 48,246 - - - - Total Expenditures & Transfers Out 524,775$ 564,720$ 650,000$ -$ -$ Total Capital Outlay (78,069)$ 11,181,419$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-8
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
410 - Storm Drain
Revenues & Transfers In
Licenses & Permits 152,183$ 272,306$ 183,770$ 190,000$ 193,744$ Intergovernmental 8,428,552 2,535,878 - - - Miscellaneous (134,552) 184,315 12,500 12,500 12,500 Total Revenues & Transfers In 8,446,183$ 2,992,499$ 196,270$ 202,500$ 206,244$ Expenditures & Transfers Out
Capital Outlay 8,603,665$ 2,485,000$ 129,343$ 150,000$ 150,000$ Charges from Others - 17,889 20,657 - - Total Expenditures & Transfers Out 8,603,665$ 2,502,889$ 150,000$ 150,000$ 150,000$ Total Storm Drain (157,482)$ 489,610$ 46,270$ 52,500$ 56,244$ 411 - Special Capital Improvement
Revenues & Transfers In
Miscellaneous 2,803,170$ 2,354,692$ 2,180,000$ 2,180,000$ 2,180,000$ Operating Transfers In - - - 910,945 920,753 Total Revenues & Transfers In 2,803,170$ 2,354,692$ 2,180,000$ 3,090,945$ 3,100,753$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 1,750,000$ 1,750,000$ 1,750,000$ 3,042,275$ 3,050,644$ Charges from Others 49,727 47,295 54,543 48,670 50,109 Total Expenditures & Transfers Out 1,799,727$ 1,797,295$ 1,804,543$ 3,090,945$ 3,100,753$ Total Special Capital Improvement 1,003,443$ 557,397$ 375,457$ -$ -$ 413 - Regional Park Special Capital
Improvement
Revenues & Transfers In
Miscellaneous 484,114$ 861,675$ 435,000$ 435,000$ 435,000$ Total Revenues & Transfers In 484,114$ 861,675$ 435,000$ 435,000$ 435,000$ Expenditures & Transfers Out
Capital Outlay 158,433$ 170,866$ -$ -$ -$ Total Expenditures & Transfers Out 158,433$ 170,866$ -$ -$ -$ Total Regional Park Special Capital
Improvement 325,681$ 690,809$ 435,000$ 435,000$ 435,000$ 420 - Measure Z - Capital Projects
Revenues & Transfers In
Miscellaneous (564,248)$ 354,212$ -$ -$ -$ Operating Transfers In 10,825,000 26,175,155 17,087,898 17,532,500 16,975,000 Long-term Obligation Proceeds - - 20,300,000 - - Total Revenues & Transfers In 10,260,752$ 26,529,367$ 37,387,898$ 17,532,500$ 16,975,000$ Revenue and Expenditure by Fund and Category
Page A-9
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Expenditures & Transfers Out
Equipment Outlay 418,480$ 265,947$ -$ -$ -$ Capital Outlay 14,415,451 14,648,033 37,297,478 17,532,500 16,975,000 Charges from Others 47,432 80,883 90,420 - - Operating Transfers Out 33 128 - - - Total Expenditures & Transfers Out 14,881,396$ 14,994,991$ 37,387,898$ 17,532,500$ 16,975,000$ Total Measure Z - Capital Projects (4,620,644)$ 11,534,376$ -$ -$ -$ 430 - Capital Outlay - Grants
Revenues & Transfers In
Intergovernmental 2,045,903$ 2,674,425$ -$ -$ -$ Miscellaneous 2,006 (12,149) - - - Operating Transfers In 325,694 215,083 - - - Total Revenues & Transfers In 2,373,603$ 2,877,359$ -$ -$ -$ Expenditures & Transfers Out
Operating Grants -$ 72,113$ -$ -$ -$ Capital Outlay 2,225,899 1,642,728 - - - Operating Transfers Out - 795,061 - - - Total Expenditures & Transfers Out 2,225,899$ 2,509,902$ -$ -$ -$ Total Capital Outlay - Grants 147,704$ 367,457$ -$ -$ -$ 431 - Transportation Projects
Revenues & Transfers In
Miscellaneous 2$ (3)$ -$ -$ -$ Total Revenues & Transfers In 2$ (3)$ -$ -$ -$ Expenditures & Transfers Out
Capital Outlay -$ 105$ -$ -$ -$ Total Expenditures & Transfers Out -$ 105$ -$ -$ -$ Total Transportation Projects 2$ (108)$ -$ -$ -$ 432 - Measure A Capital Outlay
Revenues & Transfers In
Intergovernmental 11,438,627$ 11,110,303$ 10,462,000$ 10,747,000$ 10,962,000$ Miscellaneous (626,167) 226,757 150,000 150,000 150,000 Other Financing Sources 96,092 30,325 - - - Operating Transfers In - 693,555 - - - Total Revenues & Transfers In 10,908,552$ 12,060,940$ 10,612,000$ 10,897,000$ 11,112,000$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 3,001,302$ 2,998,740$ 2,997,740$ 2,728,500$ 2,727,250$ Revenue and Expenditure by Fund and Category
Page A-10
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Capital Outlay 1,995,465 2,664,472 4,232,890 6,116,000 4,775,000 Total Expenditures & Transfers Out 4,996,767$ 5,663,212$ 7,230,630$ 8,844,500$ 7,502,250$ Total Measure A Capital Outlay 5,911,785$ 6,397,728$ 3,381,370$ 2,052,500$ 3,609,750$ 433 - Transportation Development
Impact Fees
Revenues & Transfers In
Special Assessments 536,736$ 540,690$ 597,378$ 510,000$ 510,000$ Miscellaneous 451,152 297,923 30,000 30,000 30,000 Total Revenues & Transfers In 987,888$ 838,613$ 627,378$ 540,000$ 540,000$ Expenditures & Transfers Out
Capital Outlay 24,328$ 21,592$ -$ -$ -$ Total Expenditures & Transfers Out 24,328$ 21,592$ -$ -$ -$ Total Transportation Development
Impact Fees 963,560$ 817,021$ 627,378$ 540,000$ 540,000$ 434 - Transportation Uniform
Mitigation Fee
Revenues & Transfers In
Intergovernmental 344,306$ 1,068,096$ -$ -$ -$ Miscellaneous 11 50 - - - Total Revenues & Transfers In 344,317$ 1,068,146$ -$ -$ -$ Expenditures & Transfers Out
Capital Outlay 523,458$ 1,021,285$ -$ -$ -$ Operating Transfers Out - 47,071 - - - Total Expenditures & Transfers Out 523,458$ 1,068,356$ -$ -$ -$ Total Transportation Uniform
Mitigation Fee (179,141)$ (210)$ -$ -$ -$ 442 - Hunter Business Park
Assessment District
Revenues & Transfers In
Miscellaneous (53,576)$ 32,562$ -$ -$ -$ Total Revenues & Transfers In (53,576)$ 32,562$ -$ -$ -$ Expenditures & Transfers Out
Operating Transfers Out -$ 327,328$ -$ -$ -$ Total Expenditures & Transfers Out -$ 327,328$ -$ -$ -$ Total Hunter Business Park
Assessment District (53,576)$ (294,766)$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-11
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
450 - Canyon Springs Assessment
District
Revenues & Transfers In
Miscellaneous (3,071)$ 1,574$ -$ -$ -$ Total Revenues & Transfers In (3,071)$ 1,574$ -$ -$ -$ Total Canyon Springs Assessment
District (3,071)$ 1,574$ -$ -$ -$ 456 - CFD-Riverwalk Vista
Revenues & Transfers In
Miscellaneous (3,558)$ 1,885$ -$ -$ -$ Total Revenues & Transfers In (3,558)$ 1,885$ -$ -$ -$ Expenditures & Transfers Out
Capital Outlay 34,654$ 14,860$ -$ -$ -$ Total Expenditures & Transfers Out 34,654$ 14,860$ -$ -$ -$ Total CFD-Riverwalk Vista (38,212)$ (12,975)$ -$ -$ -$ 458 - CFD Sycamore Canyon 92-1
Revenues & Transfers In
Miscellaneous (410)$ 211$ -$ -$ -$ Total Revenues & Transfers In (410)$ 211$ -$ -$ -$ Total CFD Sycamore Canyon 92-1 (410)$ 211$ -$ -$ -$ 459 - CFD 2006-1-Riverwalk Vista
Area #2
Revenues & Transfers In
Miscellaneous 17$ 17$ -$ -$ -$ Total Revenues & Transfers In 17$ 17$ -$ -$ -$ Total CFD 2006-1-Riverwalk Vista
Area #2 17$ 17$ -$ -$ -$ 480 - Redevelopment Successor
Agency 2007 Bonds
Revenues & Transfers In
Miscellaneous 32,919$ 30,622$ -$ -$ -$ Total Revenues & Transfers In 32,919$ 30,622$ -$ -$ -$ Expenditures & Transfers Out
Capital Outlay 16,048$ 29,765$ -$ -$ -$ Total Expenditures & Transfers Out 16,048$ 29,765$ -$ -$ -$ Total 480 - Redevelopment Successor
Agency 2007 Bonds 16,871$ 857$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-12
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
510 - Electric
Revenues & Transfers In
Charges for Services 388,988,256$ 409,149,174$ 407,331,100$ 432,008,100$ 467,855,300$ Miscellaneous 3,895,952 21,212,720 13,721,600 21,114,600 17,173,500 Other Financing Sources 535,023 5,673,007 485,000 497,000 497,000 Extraordinary Gain/Loss (5,747,647) - - - - Total Revenues & Transfers In 387,671,584$ 436,034,901$ 421,537,700$ 453,619,700$ 485,525,800$ Expenditures & Transfers Out
Personnel Services 41,177,421$ 64,070,879$ 74,132,470$ 76,900,381$ 80,030,543$ Non-personnel Expenses 250,701,869 275,997,988 262,774,644 277,857,021 288,034,386 Special Projects 342,765 276,981 1,664,750 1,670,090 1,673,490 Equipment Outlay 1,788,068 208,518 230,733 235,350 240,060 Debt Service/Debt Transfers Out 44,921,745 45,123,554 58,547,370 59,693,717 58,431,905 Capital Outlay 30,719,928 26,974,506 56,657,003 61,322,116 68,722,302 Charges from Others 18,199,223 17,532,701 18,975,766 19,208,486 19,704,587 Charges to Others (28,648,170) (25,166,750) (33,814,478) (36,432,759) (38,557,556) Operating Transfers Out 39,435,800 42,325,800 48,146,032 44,882,200 47,015,500 Total Expenditures & Transfers Out 398,638,649$ 447,344,177$ 487,314,290$ 505,336,602$ 525,295,217$ Total Electric (10,967,065)$ (11,309,276)$ (65,776,590)$ (51,716,902)$ (39,769,417)$ 511 - Electric-Public Benefit Programs
Revenues & Transfers In
Charges for Services 9,623,577$ 9,919,406$ 10,331,000$ 10,818,000$ 11,674,000$ Miscellaneous (645,771) 303,086 1,462,000 1,811,000 2,065,000 Total Revenues & Transfers In 8,977,806$ 10,222,492$ 11,793,000$ 12,629,000$ 13,739,000$ Expenditures & Transfers Out
Non-personnel Expenses 53,472$ 3,972$ -$ -$ -$ Special Projects 3,775,600 5,083,865 13,676,369 13,949,900 14,228,890 Debt Service/Debt Transfers Out 7,760 7,753 7,760 7,760 7,760 Charges from Others 1,636,477 1,662,465 1,717,419 2,392,604 2,496,053 Total Expenditures & Transfers Out 5,473,309$ 6,758,055$ 15,401,548$ 16,350,264$ 16,732,703$ Total Electric-Public Benefit Programs 3,504,497$ 3,464,437$ (3,608,548)$ (3,721,264)$ (2,993,703)$ 520 - Water
Revenues & Transfers In
Intergovernmental 1,208,844$ 1,235,438$ -$ -$ -$ Charges for Services 79,534,846 77,614,370 85,334,900 90,376,100 96,454,000 Miscellaneous 6,128,597 7,155,248 4,480,700 5,489,800 6,936,500 Rents 2,370,478 2,538,659 1,740,200 2,829,400 2,983,600 Other Financing Sources 713,416 130,143 60,000 159,000 162,375 Total Revenues & Transfers In 89,956,181$ 88,673,858$ 91,615,800$ 98,854,300$ 106,536,475$ Revenue and Expenditure by Fund and Category
Page A-13
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Expenditures & Transfers Out
Personnel Services 17,041,388$ 23,981,267$ 25,405,710$ 26,506,627$ 27,373,976$ Non-personnel Expenses 18,801,771 19,022,702 24,251,700 27,522,970 28,571,460 Special Projects 257,047 90,458 378,888 386,470 394,200 Equipment Outlay 22,007 328,839 - 4,285,000 - Debt Service/Debt Transfers Out 18,912,506 20,737,059 24,235,333 25,326,546 26,775,115 Capital Outlay 22,849,831 19,851,696 29,930,773 29,569,277 34,573,077 Charges from Others 13,195,542 10,924,226 10,590,584 10,906,306 10,907,269 Charges to Others (6,377,523) (5,576,605) (7,554,742) (7,544,335) (9,486,749) Operating Transfers Out 7,708,400 8,169,500 9,722,814 8,522,700 9,183,200 Total Expenditures & Transfers Out 92,410,969$ 97,529,142$ 116,961,060$ 125,481,561$ 128,291,548$ Total Water (2,454,788)$ (8,855,284)$ (25,345,260)$ (26,627,261)$ (21,755,073)$ 521 - Water Conservation
Revenues & Transfers In
Charges for Services 1,091,280$ 1,047,271$ 1,149,000$ 1,225,000$ 1,312,000$ Miscellaneous (91,003) 42,895 225,000 256,000 301,000 Total Revenues & Transfers In 1,000,277$ 1,090,166$ 1,374,000$ 1,481,000$ 1,613,000$ Expenditures & Transfers Out
Non-personnel Expenses 6,975$ (2,204)$ -$ -$ -$ Special Projects 214,711 485,166 1,140,494 1,163,300 1,186,550 Charges from Others 511,159 493,849 505,866 401,488 417,161 Total Expenditures & Transfers Out 732,845$ 976,811$ 1,646,360$ 1,564,788$ 1,603,711$ Total Water Conservation 267,432$ 113,355$ (272,360)$ (83,788)$ 9,289$ 530 - Airport
Revenues & Transfers In
Taxes 54,752$ 34,578$ -$ 25,000$ 25,000$ Intergovernmental 60,096 205,446 - - - Charges for Services 1,727,376 1,871,609 1,741,317 1,917,935 1,976,319 Fines & Forfeits (29) 7,545 - - - Miscellaneous (35,299) 3,819 8,000 29,000 29,000 Other Financing Sources 5,729 - - - - Total Revenues & Transfers In 1,812,625$ 2,122,997$ 1,749,317$ 1,971,935$ 2,030,319$ Expenditures & Transfers Out
Personnel Services 528,906$ 751,072$ 736,218$ 849,616$ 884,862$ Non-personnel Expenses 453,098 688,238 629,805 821,281 779,860 Operating Grants 495 12,006 - - - Equipment Outlay 40,026 59,538 - - - Debt Service/Debt Transfers Out 66,680 75,382 83,530 88,020 88,330 Capital Outlay 224,977 135,300 - - - Charges from Others 194,730 192,868 222,129 212,092 218,634 Revenue and Expenditure by Fund and Category
Page A-14
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Charges to Others (6,677) (6,202) 6,453 - - Operating Transfers Out 690 - 37,982 - - Total Expenditures & Transfers Out 1,502,925$ 1,908,202$ 1,716,117$ 1,971,009$ 1,971,686$ Total Airport 309,700$ 214,795$ 33,200$ 926$ 58,633$ 540 - Refuse
Revenues & Transfers In
Charges for Services 28,562,261$ 30,120,360$ 30,393,727$ 33,228,480$ 35,226,143$ Fines & Forfeits 1,205,337 1,357,346 1,495,219 1,458,602 1,604,462 Miscellaneous (159,314) 491,854 80,000 213,611 214,987 Other Financing Sources - 14,270 - - - Operating Transfers In 693,718 11,000,000 - - - Total Revenues & Transfers In 30,302,002$ 42,983,830$ 31,968,946$ 34,900,693$ 37,045,592$ Expenditures & Transfers Out
Personnel Services 4,398,799$ 6,360,284$ 6,656,489$ 7,795,252$ 8,043,991$ Non-personnel Expenses 12,416,627 13,925,704 13,700,528 15,824,899 14,781,010 Special Projects 6,247,893 6,973,329 6,736,614 7,473,111 7,691,572 Equipment Outlay 17,359 1,329,332 500,000 1,500,000 1,100,000 Debt Service/Debt Transfers Out 490,344 545,076 596,185 624,420 626,420 Capital Outlay 36,165 11,443 - 170,011 224,588 Charges from Others 5,017,035 4,610,787 4,726,622 4,871,364 4,846,987 Charges to Others (594,687) (272,876) (46,766) (46,989) (47,067) Operating Transfers Out 1,024,112 - 259,458 - - Total Expenditures & Transfers Out 29,053,647$ 33,483,079$ 33,129,130$ 38,212,068$ 37,267,501$ Total Refuse 1,248,355$ 9,500,751$ (1,160,184)$ (3,311,375)$ (221,909)$ 550 - Sewer
Revenues & Transfers In
Intergovernmental 20,005$ -$ -$ -$ -$ Charges for Services 72,154,443 72,463,574 68,468,089 70,891,758 71,898,510 Miscellaneous (2,474,163) 1,094,956 908,768 11,744,959 6,434,964 Other Financing Sources 8,400 100,102 - - - Total Revenues & Transfers In 69,708,685$ 73,658,632$ 69,376,857$ 82,636,717$ 78,333,474$ Expenditures & Transfers Out
Personnel Services 10,203,240$ 14,097,746$ 15,936,114$ 16,843,066$ 17,459,961$ Non-personnel Expenses 13,904,293 19,417,120 20,345,170 21,204,749 22,221,348 Special Projects 2,060,924 2,136,267 2,328,547 2,390,199 2,453,639 Equipment Outlay 747,682 1,087,015 924,110 980,708 1,230,708 Debt Service/Debt Transfers Out 24,451,574 24,604,905 28,027,412 28,115,007 28,123,322 Capital Outlay 3,592,942 5,900,410 1,385,672 9,980,000 3,860,000 Charges from Others 5,653,805 4,702,410 4,884,017 4,663,255 4,550,722 Revenue and Expenditure by Fund and Category
Page A-15
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Charges to Others (2,279,597) (2,263,658) (977,762) (1,029,513) (1,044,311) Operating Transfers Out 14,430 - 792,824 - - Total Expenditures & Transfers Out 58,349,293$ 69,682,215$ 73,646,104$ 83,147,471$ 78,855,389$ Total Sewer 11,359,392$ 3,976,417$ (4,269,247)$ (510,754)$ (521,915)$ 560 - Special Transit
Revenues & Transfers In
Intergovernmental 2,672,417$ 4,249,270$ 5,884,562$ 5,949,525$ 6,091,286$ Charges for Services 168,452 257,631 118,875 142,650 166,425 Miscellaneous (67,696) 17,276 - - - Total Revenues & Transfers In 2,773,173$ 4,524,177$ 6,003,437$ 6,092,175$ 6,257,711$ Expenditures & Transfers Out
Personnel Services 1,817,368$ 2,855,911$ 3,913,003$ 3,259,361$ 3,348,216$ Non-personnel Expenses 735,466 905,677 946,512 1,310,955 1,332,803 Debt Service/Debt Transfers Out 191,418 219,993 246,690 261,420 262,460 Capital Outlay 73,380 19,503 - - - Charges from Others 692,250 690,575 897,232 911,066 944,255 Charges to Others (6,982) (101) - - - Operating Transfers Out 2,620 - - - - Total Expenditures & Transfers Out 3,505,520$ 4,691,558$ 6,003,437$ 5,742,802$ 5,887,734$ Total Special Transit (732,347)$ (167,381)$ -$ 349,373$ 369,977$ 570 - Public Parking
Revenues & Transfers In
Licenses & Permits 3,139,506$ 3,895,110$ 4,650,481$ 6,366,866$ 6,784,428$ Fines & Forfeits 1,593,157 2,193,018 2,060,068 3,059,037 3,364,941 Miscellaneous 784,769 885,081 865,451 1,002,446 1,032,429 Operating Transfers In 1,300,000 3,500,000 - - - Total Revenues & Transfers In 6,817,432$ 10,473,209$ 7,576,000$ 10,428,349$ 11,181,798$ Expenditures & Transfers Out
Personnel Services 804,325$ 1,259,129$ 1,493,071$ 1,876,438$ 1,959,157$ Non-personnel Expenses 3,252,983 3,941,484 5,050,818 6,027,713 6,359,766 Equipment Outlay 880,672 - - 114,000 - Debt Service/Debt Transfers Out 1,752,487 1,766,700 1,782,910 1,755,530 1,755,060 Capital Outlay - 617,137 490,000 1,545,000 900,000 Charges from Others 746,987 684,970 704,282 808,722 834,659 Charges to Others (1,018,066) (1,017,347) (1,043,320) (1,145,558) (1,194,772) Operating Transfers Out 1,210 - 69,111 - - Total Expenditures & Transfers Out 6,420,598$ 7,252,073$ 8,546,872$ 10,981,845$ 10,613,870$ Total Public Parking 396,834$ 3,221,136$ (970,872)$ (553,496)$ 567,928$ Revenue and Expenditure by Fund and Category
Page A-16
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
580 - Convention Center
Revenues & Transfers In
Charges for Services 5,612,597$ 9,886,011$ 9,663,992$ 10,968,399$ 11,291,956$ Miscellaneous 842 1,649 - - - Operating/Debt Transfers In 6,977,278 6,782,064 5,304,990 6,575,499 6,700,215 Total Revenues & Transfers In 12,590,717$ 16,669,724$ 14,968,982$ 17,543,898$ 17,992,171$ Expenditures & Transfers Out
Non-personnel Expenses 105,685$ 129,478$ 149,880$ 183,130$ 205,590$ Special Projects 9,458,847 13,082,078 11,784,382 14,299,658 14,730,709 Debt Service/Debt Transfers Out 3,025,380 3,072,830 3,034,720 3,061,110 3,055,872 Total Expenditures & Transfers Out 12,589,912$ 16,284,386$ 14,968,982$ 17,543,898$ 17,992,171$ Total Convention Center 805$ 385,338$ -$ -$ -$ 581 - Entertainment
Revenues & Transfers In
Intergovernmental 3,479,911$ -$ -$ -$ -$ Charges for Services 6,255,778 8,274,803 6,775,830 7,708,960 8,067,330 Miscellaneous 8,271 5,564 71,874 74,030 76,251 Operating Transfers In 4,132,003 3,120,345 3,863,700 3,748,606 3,783,072 Total Revenues & Transfers In 13,875,963$ 11,400,712$ 10,711,404$ 11,531,596$ 11,926,653$ Expenditures & Transfers Out
Non-personnel Expenses 5,572,781$ 7,823,149$ 6,749,008$ 7,601,517$ 7,990,282$ Special Projects 600,000 653,362 835,000 835,000 835,000 Debt Service/Debt Transfers Out 4,168,910 2,958,422 3,126,980 3,094,688 3,100,971 Charges from Others 278 566 416 391 400 Total Expenditures & Transfers Out 10,341,969$ 11,435,499$ 10,711,404$ 11,531,596$ 11,926,653$ Total Entertainment 3,533,994$ (34,787)$ -$ -$ -$ 582 - Cheech Marin Center
Revenues & Transfers In
Intergovernmental 6,694,475$ 1,187,234$ -$ -$ -$ Charges for Services 14,047 207,593 275,625 289,406 303,877 Miscellaneous 70,550 20 - - - Operating Transfers In 169,175 673,348 1,014,040 1,058,265 1,094,648 Total Revenues & Transfers In 6,948,247$ 2,068,195$ 1,289,665$ 1,347,671$ 1,398,525$ Expenditures & Transfers Out
Non-personnel Expenses 117,004$ 164,931$ 439,665$ 472,671$ 498,525$ Special Projects 133,333 804,167 850,000 875,000 900,000 Capital Outlay 6,697,910 1,118,495 - - - Total Expenditures & Transfers Out 6,948,247$ 2,087,593$ 1,289,665$ 1,347,671$ 1,398,525$ Total Cheech Marin Center -$ (19,398)$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-17
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
610 - Workers' Compensation Trust
Revenues & Transfers In
Charges for Services 9,234,928$ 9,696,701$ 10,036,100$ 9,000,000$ 9,000,000$ Miscellaneous (522,453) 346,610 - - - Total Revenues & Transfers In 8,712,475$ 10,043,311$ 10,036,100$ 9,000,000$ 9,000,000$ Expenditures & Transfers Out
Personnel Services 365,379$ 542,688$ 561,786$ 641,244$ 675,692$ Non-personnel Expenses 7,611,934 2,725,184 6,378,368 6,767,780 7,041,826 Debt Service/Debt Transfers Out 44,345 51,102 57,420 60,910 61,150 Charges from Others 1,092,445 1,076,411 1,211,277 1,242,940 1,275,438 Charges to Others (636) (286) - - - Operating Transfers Out 570 - - - - Total Expenditures & Transfers Out 9,114,037$ 4,395,099$ 8,208,851$ 8,712,874$ 9,054,106$ Total Workers' Compensation Trust (401,562)$ 5,648,212$ 1,827,249$ 287,126$ (54,106)$ 620 - Unemployment Insurance
Revenues & Transfers In
Charges for Services 126,339$ 156,089$ 170,260$ 183,989$ 189,603$ Miscellaneous (1,546) (1,712) - - - Operating Transfers In 215,400 - - - - Total Revenues & Transfers In 340,193$ 154,377$ 170,260$ 183,989$ 189,603$ Expenditures & Transfers Out
Non-personnel Expenses 53,710$ 41,520$ 166,831$ 180,962$ 186,486$ Charges from Others 5,020 2,948 3,429 3,027 3,117 Charges to Others (83,830) - - - - Total Expenditures & Transfers Out (25,100)$ 44,468$ 170,260$ 183,989$ 189,603$ Total Unemployment Insurance 365,293$ 109,909$ -$ -$ -$ 630 - Liability Insurance Trust
Revenues & Transfers In
Charges for Services 8,793,307$ 11,154,101$ 13,384,900$ 13,115,220$ 13,533,960$ Miscellaneous (345,394) 612,611 130,000 130,000 130,000 Operating/Debt Transfers In 2,500,000 - - - - Total Revenues & Transfers In 10,947,913$ 11,766,712$ 13,514,900$ 13,245,220$ 13,663,960$ Expenditures & Transfers Out
Personnel Services 365,806$ 510,339$ 565,442$ 1,269,166$ 1,332,391$ Non-personnel Expenses 8,790,596 2,205,700 6,555,706 6,939,530 7,279,139 Special Projects 185,160 674,227 250,000 250,000 250,000 Equipment Outlay 162 182 310 150 155 Debt Service/Debt Transfers Out 24,005,151 6,151 7,100 7,620 7,660 Revenue and Expenditure by Fund and Category
Page A-18
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Charges from Others 3,751,411 3,824,491 3,987,383 4,017,245 4,186,680 Operating Transfers Out 490 - - - - Total Expenditures & Transfers Out 37,098,776$ 7,221,090$ 11,365,941$ 12,483,711$ 13,056,025$ Total Liability Insurance Trust (26,150,863)$ 4,545,622$ 2,148,959$ 761,509$ 607,935$ 631 - Parada Settlement Fund
Revenues & Transfers In
Miscellaneous (28,534)$ (235,286)$ -$ -$ -$ Operating Transfers In 24,000,000 - - - - Total Revenues & Transfers In 23,971,466$ (235,286)$ -$ -$ -$ Expenditures & Transfers Out
Non-personnel Expenses -$ 257,855$ -$ -$ -$ Total Expenditures & Transfers Out -$ 257,855$ -$ -$ -$ Total Parada Settlement Fund 23,971,466$ (493,141)$ -$ -$ -$ 640 - Central Stores
Revenues & Transfers In
Charges for Services 1,285,009$ 1,267,363$ 1,342,638$ 1,342,638$ 1,342,638$ Other Financing Sources 2,125 - - - - Total Revenues & Transfers In 1,287,134$ 1,267,363$ 1,342,638$ 1,342,638$ 1,342,638$ Expenditures & Transfers Out
Personnel Services 736,539$ 868,919$ 901,060$ 916,370$ 945,098$ Non-personnel Expenses 192,517 (222,928) 103,202 111,619 115,376 Equipment Outlay 517 1,277 1,529 151,320 1,360 Debt Service/Debt Transfers Out 52,495 60,118 67,250 71,180 71,460 Capital Outlay 3,495 1,979 - 500 515 Charges from Others 95,229 103,238 115,264 107,501 110,681 Charges to Others - (134) - - - Operating Transfers Out 690 - - - - Total Expenditures & Transfers Out 1,081,482$ 812,469$ 1,188,305$ 1,358,490$ 1,244,490$ Total Central Stores 205,652$ 454,894$ 154,333$ (15,852)$ 98,148$ 650 - Central Garage
Revenues & Transfers In
Intergovernmental 92,035$ -$ -$ -$ -$ Charges for Services 12,199,727 12,370,754 14,343,464 14,408,720 14,768,938 Miscellaneous (307,222) 423,778 - - - Other Financing Sources 104,697 51,809 - - - Total Revenues & Transfers In 12,089,237$ 12,846,341$ 14,343,464$ 14,408,720$ 14,768,938$ Revenue and Expenditure by Fund and Category
Page A-19
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Expenditures & Transfers Out
Personnel Services 2,239,488$ 3,462,532$ 3,868,734$ 4,217,856$ 4,349,450$ Non-personnel Expenses 6,629,079 7,379,059 7,568,107 8,348,182 8,511,941 Special Projects - 48 - - - Equipment Outlay 570,541 997,947 1,065,300 1,197,260 1,130,177 Debt Service/Debt Transfers Out 273,746 326,056 355,510 377,320 378,870 Capital Outlay 1,054,337 160,274 - - - Charges from Others 1,023,316 1,367,408 1,468,522 1,487,935 1,519,477 Charges to Others (36,693) (22,663) (21,448) (25,282) (26,635) Operating Transfers Out 3,420 - - - - Total Expenditures & Transfers Out 11,757,234$ 13,670,661$ 14,304,725$ 15,603,271$ 15,863,280$ Total Central Garage 332,003$ (824,320)$ 38,739$ (1,194,551)$ (1,094,342)$ 741 - Assessment District -
Miscellaneous
Revenues & Transfers In
Special Assessments 416,064$ 406,571$ 410,855$ -$ -$ Miscellaneous 1,014 17,881 - - - Total Revenues & Transfers In 417,078$ 424,452$ 410,855$ -$ -$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 408,845$ 402,482$ 409,610$ 410,860$ -$ Charges from Others 5,458 - - - - Total Expenditures & Transfers Out 414,303$ 402,482$ 409,610$ 410,860$ -$ Total Assessment District -
Miscellaneous 2,775$ 21,970$ 1,245$ (410,860)$ -$ 742 - Hunter Business Park
Assessment District
Revenues & Transfers In
Special Assessments 1,035,421$ 1,046,654$ 1,001,155$ 964,027$ 963,228$ Miscellaneous 2,121 21,196 26,815 26,873 26,932 Operating Transfers In - 327,328 - - - Total Revenues & Transfers In 1,037,542$ 1,395,178$ 1,027,970$ 990,900$ 990,160$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 1,005,354$ 1,352,044$ 1,005,970$ 968,900$ 968,160$ Charges from Others 13,160 40,682 22,000 22,000 22,000 Total Expenditures & Transfers Out 1,018,514$ 1,392,726$ 1,027,970$ 990,900$ 990,160$ Total Hunter Business Park
Assessment District 19,028$ 2,452$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-20
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
745 - Riverwalk Assessment District
Revenues & Transfers In
Special Assessments 744,657$ 754,181$ 725,180$ 725,720$ 723,610$ Miscellaneous 479 5,919 10,500 10,500 10,500 Total Revenues & Transfers In 745,136$ 760,100$ 735,680$ 736,220$ 734,110$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 723,358$ 721,250$ 720,680$ 721,220$ 719,110$ Charges from Others 9,472 14,923 15,000 15,000 15,000 Total Expenditures & Transfers Out 732,830$ 736,173$ 735,680$ 736,220$ 734,110$ Total Riverwalk Assessment District 12,306$ 23,927$ -$ -$ -$ 746 - Riverwalk Business Assessment
District
Revenues & Transfers In
Special Assessments 309,486$ 310,043$ 297,182$ 296,844$ 297,590$ Miscellaneous 585 9,059 6,800 6,800 6,800 Total Revenues & Transfers In 310,071$ 319,102$ 303,982$ 303,644$ 304,390$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 294,585$ 294,158$ 295,482$ 298,644$ 295,890$ Charges from Others 3,891 5,975 8,500 5,000 8,500 Total Expenditures & Transfers Out 298,476$ 300,133$ 303,982$ 303,644$ 304,390$ Total Riverwalk Business Assessment
District 11,595$ 18,969$ -$ -$ -$ 753 - CFD 90-1 Highlander Debt
Service
Revenues & Transfers In
Miscellaneous 2,021$ 4,458$ -$ -$ -$ Total Revenues & Transfers In 2,021$ 4,458$ -$ -$ -$ Total CFD 90-1 Highlander Debt
Service 2,021$ 4,458$ -$ -$ -$ 756 - CFD-Riverwalk Vista
Revenues & Transfers In
Special Assessments 320,938$ 317,734$ 308,870$ 309,380$ 309,544$ Miscellaneous 872 8,829 5,000 5,000 5,000 Total Revenues & Transfers In 321,810$ 326,563$ 313,870$ 314,380$ 314,544$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 294,671$ 299,106$ 298,870$ 299,380$ 299,544$ Revenue and Expenditure by Fund and Category
Page A-21
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Charges from Others 3,945 69,729 15,000 15,000 15,000 Total Expenditures & Transfers Out 298,616$ 368,835$ 313,870$ 314,380$ 314,544$ Total CFD-Riverwalk Vista 23,194$ (42,272)$ -$ -$ -$ 758 - CFD Sycamore Canyon 92-1
Revenues & Transfers In
Special Assessments 682,958$ 672,648$ 653,899$ 650,775$ 656,625$ Miscellaneous 1,079 20,135 10,000 10,000 10,000 Total Revenues & Transfers In 684,037$ 692,783$ 663,899$ 660,775$ 666,625$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 651,836$ 645,265$ 648,899$ 645,775$ 651,625$ Charges from Others 8,595 15,938 15,000 15,000 15,000 Total Expenditures & Transfers Out 660,431$ 661,203$ 663,899$ 660,775$ 666,625$ Total CFD Sycamore Canyon 92-1 23,606$ 31,580$ -$ -$ -$ 759 - CFD 2006-1-Riverwalk Vista
Area #2
Revenues & Transfers In
Special Assessments 398,149$ 392,346$ 384,885$ 384,887$ 375,372$ Miscellaneous 355 1,370 5,000 5,000 5,000 Total Revenues & Transfers In 398,504$ 393,716$ 389,885$ 389,887$ 380,372$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 378,493$ 378,838$ 378,885$ 378,887$ 369,372$ Charges from Others 4,953 11,980 11,000 11,000 11,000 Total Expenditures & Transfers Out 383,446$ 390,818$ 389,885$ 389,887$ 380,372$ Total CFD 2006-1-Riverwalk Vista
Area #2 15,058$ 2,898$ -$ -$ -$ 760 - CFD 2014-2 Highlands
Revenues & Transfers In
Special Assessments 161,936$ 163,646$ 158,250$ 161,414$ 159,353$ Miscellaneous 301 824 4,000 4,000 4,000 Total Revenues & Transfers In 162,237$ 164,470$ 162,250$ 165,414$ 163,353$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 151,855$ 150,101$ 149,950$ 153,114$ 151,053$ Charges from Others 2,000 13,493 12,300 12,300 12,300 Total Expenditures & Transfers Out 153,855$ 163,594$ 162,250$ 165,414$ 163,353$ Total CFD 2014-2 Highlands 8,382$ 876$ -$ -$ -$ Revenue and Expenditure by Fund and Category
Page A-22
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
761 - CFD 2013-1 Kunny Ranch
Revenues & Transfers In
Special Assessments -$ 50,517$ 25,000$ 16,526$ 26,757$ Miscellaneous - 257 - - - Total Revenues & Transfers In -$ 50,774$ 25,000$ 16,526$ 26,757$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out -$ 5,410$ 10,000$ 11,526$ 11,757$ Charges from Others - - 15,000 5,000 15,000 Total Expenditures & Transfers Out -$ 5,410$ 25,000$ 16,526$ 26,757$ Total CFD 2013-1 Kunny Ranch -$ 45,364$ -$ -$ -$ 762 - CFD 2015-1 Orangecrest Grove
Revenues & Transfers In
Special Assessments 173,762$ 171,049$ 170,630$ 169,156$ 172,607$ Miscellaneous 426 1,238 4,000 4,000 4,000 Total Revenues & Transfers In 174,188$ 172,287$ 174,630$ 173,156$ 176,607$ Expenditures & Transfers Out
Debt Service/Debt Transfers Out 149,150$ 152,518$ 152,630$ 151,156$ 154,607$ Charges from Others 2,196 37,494 22,000 22,000 22,000 Total Expenditures & Transfers Out 151,346$ 190,012$ 174,630$ 173,156$ 176,607$ Total CFD 2015-1 Orangecrest Grove 22,842$ (17,725)$ -$ -$ -$ 763 - CFD 2015-2 Pomelo
Revenues & Transfers In
Special Assessments 156,976$ 358,236$ 333,470$ 349,294$ 357,429$ Miscellaneous 327 1,492 - - - Long-term Obligation Proceeds 4,805,000 - - - - Total Revenues & Transfers In 4,962,303$ 359,728$ 333,470$ 349,294$ 357,429$ Expenditures & Transfers Out
Non-personnel Expenses -$ 4,128,245$ -$ -$ -$ Debt Service/Debt Transfers Out 310,499 168,150 305,102 307,687 305,089 Charges from Others - - 28,368 41,607 52,340 Total Expenditures & Transfers Out 310,499$ 4,296,395$ 333,470$ 349,294$ 357,429$ Total CFD 2015-2 Pomelo 4,651,804$ (3,936,667)$ -$ -$ -$ 770 - Successor Agency Trust Fund
Revenues & Transfers In
Taxes 15,135,771$ 17,714,745$ 17,445,300$ 17,330,990$ 16,899,550$ Miscellaneous (71,231) 778,353 2,606,860 2,645,340 - Total Revenues & Transfers In 15,064,540$ 18,493,098$ 20,052,160$ 19,976,330$ 16,899,550$ Revenue and Expenditure by Fund and Category
Page A-23
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

REVENUE AND EXPENDITURES BY FUND AND CATEGORY
Expenditures & Transfers Out
Non-personnel Expenses 4,600$ 179,610$ -$ -$ -$ Special Projects 150,000 62,713 - - - Debt Service/Debt Transfers Out 13,814,052 13,467,004 20,052,160 19,976,330 16,899,550 Capital Outlay 106,296 90,529 - - - Total Expenditures & Transfers Out 14,074,948$ 13,799,856$ 20,052,160$ 19,976,330$ 16,899,550$ Total Successor Agency Trust Fund 989,592$ 4,693,242$ -$ -$ -$ Total Revenues and Transfers In 1,300,530,788$ 1,418,540,650$ 1,313,436,326$ 1,364,889,434$ 1,414,466,244$ Total Expenditures and Transfers Out 1,220,398,365$ 1,343,074,020$ 1,383,538,692$ 1,456,914,984$ 1,479,469,747$ Revenue and Expenditure by Fund and Category
Page A-24

DEPARTMENT

EXPENDITURE DETAILS
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26
01 - Mayor
101 - General Fund
Personnel Services 747,831$ 809,788$ 789,003$ 860,799$ 932,361$ Non-personnel Expenses 38,733 65,340 69,084 69,392 71,504 Special Projects 71,831 36,316 72,055 66,780 67,388 Charges from Others 12 2,045 250 258 265
Charges to Others (28,235) (5,486) - - -
Total General Fund 830,172$ 908,003$ 930,392$ 997,229$ 1,071,518$ Total Mayor 830,172$ 908,003$ 930,392$ 997,229$ 1,071,518$ 02 - City Council
101 - General Fund
Personnel Services 1,158,758$ 1,267,796$ 1,488,342$ 1,568,933$ 1,667,334$ Non-personnel Expenses 44,174 43,261 108,712 133,289 137,334 Special Projects - 3,035 - - -
Charges from Others 46,344 49,828 74,109 42,651 44,982 Charges to Others - - (325,227) - -
Total General Fund 1,249,276$ 1,363,920$ 1,345,936$ 1,744,873$ 1,849,650$ Total City Council 1,249,276$ 1,363,920$ 1,345,936$ 1,744,873$ 1,849,650$ 11 - City Manager
101 - General Fund
Personnel Services 3,557,712$ 4,297,256$ 4,922,766$ 3,245,982$ 3,630,637$ Non-personnel Expenses 682,252 1,226,571 1,476,241 1,162,923 1,196,428 Special Projects 92,579 109,604 160,854 13,647 13,982 Equipment Outlay 1,778 1,767 10,000 - -
Charges from Others 372,544 61,596 133,078 182,349 188,704 Charges to Others (686,485) (727,232) (1,886,406) (271,963) (281,887) Total General Fund 4,020,380$ 4,969,562$ 4,816,533$ 4,332,938$ 4,747,864$ 110 - Measure Z Fund
Personnel Services 179,622$ 168,945$ 333,971$ 190,745$ 201,645$ Non-personnel Expenses 292,837 1,816,492 3,088,495 213,650 220,066 Special Projects 82,053 15,429 - - -
Equipment Outlay - 11,477 - - -
Total Measure Z Fund 554,512$ 2,012,343$ 3,422,466$ 404,395$ 421,711$ 215 - Grants and Restricted
Programs
Personnel Services 80,273$ 182,868$ -$ 280,239$ 284,041$ Non-personnel Expenses 3,044 12,097 - 100,000 100,000 Special Projects 326,955 555,735 394,000 - -
Charges from Others - 6,000 6,000 - -
Charges to Others - - (150,919) (380,239) (384,041) Total Grants and Restricted
Programs 410,272$ 756,700$ 249,081$ -$ -$
Total City Manager 4,985,164$ 7,738,605$ 8,488,080$ 4,737,333$ 5,169,575$

EXPENDITURES BY DEPARTMENT AND FUND
The following schedule lists total proposed appropriations by department, fund, and major expenditure category. The schedule excludes the allocation of General Fund internal service departments produced by the cost allocation plan to provide a more informative picture of the department's operating costs within each fund.

Expenditures by Department and Fund
Page B-1
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
12 - City Clerk
101 - General Fund
Personnel Services 1,092,357$ 1,312,887$ 1,267,526$ 1,525,582$ 1,665,081$ Non-personnel Expenses 586,521 304,899 909,961 582,055 602,713 Special Projects 15,735 11,475 15,450 17,900 18,437 Charges from Others 99,542 89,545 115,968 104,675 108,270 Charges to Others (140,517) (105,667) (202,393) (163,898) (170,363) Total General Fund 1,653,638$ 1,613,139$ 2,106,512$ 2,066,314$ 2,224,138$ 110 - Measure Z Fund
Non-personnel Expenses -$ -$ 23,000$ -$ -$ Charges from Others - 7,043 14,882 - - Total Measure Z Fund -$ 7,043$ 37,882$ -$ -$ Total City Clerk 1,653,638$ 1,620,182$ 2,144,394$ 2,066,314$ 2,224,138$ 13 - Office of the City Attorney
101 - General Fund
Personnel Services 5,424,126$ 5,993,018$ 6,007,508$ 6,566,889$ 7,135,031$ Non-personnel Expenses 764,459 785,298 1,120,325 1,096,412 1,129,121 Special Projects 13,600 (50) - - - Charges from Others 6,119 2,568 102,985 6,226 6,413 Charges to Others (1,517,107) (1,596,391) (1,796,363) (1,637,592) (1,730,941) Total General Fund 4,691,197$ 5,184,443$ 5,434,455$ 6,031,935$ 6,539,624$ 110 - Measure Z Fund
Personnel Services 324,326$ 385,408$ 356,586$ 396,497$ 411,929$ Non-personnel Expenses 2,100 2,600 3,120 2,950 3,040 Total Measure Z Fund 326,426$ 388,008$ 359,706$ 399,447$ 414,969$ 630 - Liability Insurance Trust
Personnel Services 170,540$ 229,943$ 293,027$ 983,330$ 1,030,062$ Non-personnel Expenses 4,780,774 4,420,777 4,893,670 4,520,625 4,544,832 Debt Service/Debt Transfers Out 2,446 2,922 3,370 3,620 3,640 Charges from Others 1,168,148 1,226,763 1,262,219 1,193,549 1,278,460 Total Liability Insurance Trust 6,121,908$ 5,880,405$ 6,452,286$ 6,701,124$ 6,856,994$ Total Office of the City Attorney 11,139,531$ 11,452,856$ 12,246,447$ 13,132,506$ 13,811,587$ 14 - Marketing & Communications
101 - General Fund
Personnel Services -$ -$ -$ 2,294,685$ 2,480,300$ Non-personnel Expenses - - - 1,253,845 429,936 Special Projects - - - 213,733 218,645 Charges to Others - - - (762,005) (791,709) Total General Fund -$ -$ -$ 3,000,258$ 2,337,172$ 215 - Grants and Restricted
Programs
Special Projects -$ -$ -$ 344,000$ 344,000$ Expenditures by Department and Fund
Page B-2
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
Charges from Others - - - 6,000 6,000 Total Grants and Restricted
Programs -$ -$ -$ 350,000$ 350,000$ Total Marketing & Communications -$ -$ -$ 3,350,258$ 2,687,172$ 21 - Human Resources
101 - General Fund
Personnel Services 3,114,911$ 3,822,444$ 4,393,700$ 5,003,832$ 5,460,193$ Non-personnel Expenses 200,858 296,544 389,948 1,365,173 934,913 Special Projects 124,745 221,227 119,060 873,560 734,060 Charges from Others 21,990 3,450 68,322 57,528 59,215 Charges to Others (670,301) (706,425) (1,170,339) (716,234) (751,279) Total General Fund 2,792,203$ 3,637,240$ 3,800,691$ 6,583,859$ 6,437,102$ 110 - Measure Z Fund
Personnel Services 155,546$ 170,009$ 160,622$ 181,579$ 184,024$ Non-personnel Expenses 1,058 1,300 1,560 1,470 1,520 Total Measure Z Fund 156,604$ 171,309$ 162,182$ 183,049$ 185,544$ 215 - Grants and Restricted
Programs
Non-personnel Expenses 366$ 11,190$ -$ -$ -$ Special Projects 6,395 37,636 - - - Operating Grants - 61,183 - - - Total Grants and Restricted
Program 6,761$ 110,009$ -$ -$ -$ 610 - Workers' Compensation Trust
Personnel Services 365,379$ 542,688$ 561,786$ 641,244$ 675,692$ Non-personnel Expenses 5,822,934 5,904,184 6,378,368 6,767,780 7,041,826 Debt Service/Debt Transfers Out 44,345 51,102 57,420 60,910 61,150 Charges from Others 320,414 344,170 454,179 483,424 493,924 Charges to Others (636) (286) - - - Total Workers' Compensation Trust 6,552,436$ 6,841,858$ 7,451,753$ 7,953,358$ 8,272,592$ Total Human Resources 9,508,004$ 10,760,416$ 11,414,626$ 14,720,266$ 14,895,238$ 22 - General Services
101 - General Fund
Personnel Services 3,086,707$ 3,482,907$ 3,816,498$ 4,432,360$ 4,586,766$ Non-personnel Expenses 1,159,924 1,415,499 1,476,734 1,358,597 1,402,021 Special Projects 499 958 4,735 4,655 4,795 Equipment Outlay 37,933 39,990 68,185 69,044 69,970 Capital Outlay 20,624 31,929 173,832 176,021 178,381 Charges from Others 76,478 46,943 113,213 62,409 65,116 Charges to Others (440,336) (501,208) (679,198) (503,597) (511,961) Total General Fund 3,941,829$ 4,517,018$ 4,973,999$ 5,599,489$ 5,795,088$ Expenditures by Department and Fund
Page B-3
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
110 - Measure Z Fund
Personnel Services 464,562$ 440,687$ 513,254$ 513,132$ 524,763$ Non-personnel Expenses 43,152 68,456 7,240 6,900 7,080 Special Projects - - - 2,000,000 2,000,000 Total Measure Z Fund 507,714$ 509,143$ 520,494$ 2,520,032$ 2,531,843$ 401 - Capital Outlay
Capital Outlay -$ 407,710$ 650,000$ -$ -$ Total Capital Outlay -$ 407,710$ 650,000$ -$ -$ 420 - Measure Z - Capital Projects
Equipment Outlay -$ 1,474$ -$ -$ -$ Capital Outlay 1,010,011 5,606,496 25,850,229 2,000,000 2,000,000 Charges from Others - - 52,742 - - Total Measure Z - Capital Projects 1,010,011$ 5,607,970$ 25,902,971$ 2,000,000$ 2,000,000$ 530 - Airport
Personnel Services 528,906$ 751,072$ 736,218$ 849,616$ 884,862$ Non-personnel Expenses 453,098 688,238 629,805 821,281 779,860 Operating Grants 495 12,006 - - - Equipment Outlay 40,026 59,538 - - - Debt Service/Debt Transfers Out 66,680 75,382 83,530 88,020 88,330 Capital Outlay 224,977 135,300 - - - Charges from Others 9,821 9,234 31,297 18,063 18,842 Charges to Others (6,677) (6,202) 6,453 - - Total Airport 1,317,326$ 1,724,568$ 1,487,303$ 1,776,980$ 1,771,894$ 580 - Convention Center
Non-personnel Expenses 105,685$ 129,478$ 149,880$ 183,130$ 205,590$ Special Projects 9,458,847 13,082,078 11,784,382 14,299,658 14,730,709 Debt Service/Debt Transfers Out 3,025,380 3,072,830 3,034,720 3,061,110 3,055,872 Total Convention Center 12,589,912$ 16,284,386$ 14,968,982$ 17,543,898$ 17,992,171$ 582 - Cheech Marin Center
Non-personnel Expenses 117,004$ 164,931$ 439,665$ -$ -$ Special Projects 133,333 804,167 850,000 - - Capital Outlay 6,697,910 1,118,495 - - - Total Cheech Marin Center 6,948,247$ 2,087,593$ 1,289,665$ -$ -$ 650 - Central Garage
Personnel Services 2,239,488$ 3,462,532$ 3,868,734$ 4,217,856$ 4,349,450$ Non-personnel Expenses 6,629,079 7,379,059 7,568,107 8,348,182 8,511,941 Special Projects - 48 - - - Equipment Outlay 570,541 997,947 1,065,300 1,197,260 1,130,177 Debt Service/Debt Transfers Out 273,746 326,056 355,510 377,320 378,870 Capital Outlay 1,054,337 160,274 - - - Charges from Others 251,682 685,439 751,813 780,498 791,098 Charges to Others (36,693) (22,663) (21,448) (25,282) (26,635) Total Central Garage 10,982,180$ 12,988,692$ 13,588,016$ 14,895,834$ 15,134,901$ Total General Services 37,297,219$ 44,127,080$ 63,381,430$ 44,336,233$ 45,225,897$ Expenditures by Department and Fund
Page B-4
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
23 - Finance
101 - General Fund
Personnel Services 5,495,236$ 6,233,552$ 7,178,728$ 8,232,129$ 8,933,484$ Non-personnel Expenses 963,024 1,036,700 1,324,413 1,453,613 1,397,067 Equipment Outlay 9,994 9,392 11,143 6,760 6,962 Charges from Others 231,302 399,345 515,279 430,342 441,416 Charges to Others (311,827) (517,864) (1,210,301) (471,496) (511,609) Total General Fund 6,387,729$ 7,161,125$ 7,819,262$ 9,651,348$ 10,267,320$ 110 - Measure Z Fund
Personnel Services (993,965)$ (1,029,220)$ (1,080,000)$ (1,229,805)$ (1,209,260)$ Non-personnel Expenses 7,211 3,825 1,200 23,250 23,948 Debt Service/Debt Transfers Out 993,965 1,029,220 1,080,000 1,232,305 1,211,835 Charges from Others 8,437 - - - - Total Measure Z Fund 15,648$ 3,825$ 1,200$ 25,750$ 26,523$ 291 - Special Districts
Non-personnel Expenses 4,638,508$ 4,910,768$ 4,791,246$ 5,081,380$ 5,136,840$ Total Special Districts 4,638,508$ 4,910,768$ 4,791,246$ 5,081,380$ 5,136,840$ 390 - Debt Service Fund - General
Non-personnel Expenses -$ -$ 10,000$ 10,000$ 10,000$ Debt Service/Debt Transfers Out 44,705,457 45,903,978 44,221,127 40,109,630 40,414,217 Total Debt Service Fund - General 44,705,457$ 45,903,978$ 44,231,127$ 40,119,630$ 40,424,217$ 456 - CFD-Riverwalk Vista
Capital Outlay 34,654$ 14,860$ -$ -$ -$ Total CFD-Riverwalk Vista 34,654$ 14,860$ -$ -$ -$ 620 - Unemployment Insurance
Non-personnel Expenses 71,094$ 50,996$ 166,831$ 180,962$ 186,486$ Charges from Others - - 245 - - Charges to Others (83,830) - - - - Total Unemployment Insurance (12,736)$ 50,996$ 167,076$ 180,962$ 186,486$ 630 - Liability Insurance Trust
Personnel Services 195,266$ 280,396$ 272,415$ 285,836$ 302,329$ Non-personnel Expenses 1,343,822 1,591,923 1,662,036 2,418,905 2,734,307 Special Projects 185,160 674,227 250,000 250,000 250,000 Equipment Outlay 162 182 310 150 155 Debt Service/Debt Transfers Out 2,705 3,229 3,730 4,000 4,020 Charges from Others - - 57,398 - - Total Liability Insurance Trust 1,727,115$ 2,549,957$ 2,245,889$ 2,958,891$ 3,290,811$ 631 - Parada Settlement Fund
Non-personnel Expenses 2,250,000$ 18,940,717$ -$ -$ -$ Total Parada Settlement Fund 2,250,000$ 18,940,717$ -$ -$ -$ 640 - Central Stores
Personnel Services 736,539$ 868,919$ 901,060$ 916,370$ 945,098$ Non-personnel Expenses 61,385 89,119 103,202 111,619 115,376 Equipment Outlay 517 1,277 1,529 151,320 1,360 Debt Service/Debt Transfers Out 52,495 60,118 67,250 71,180 71,460 Expenditures by Department and Fund
Page B-5
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
Capital Outlay 360 374 - 500 515 Charges from Others 130 120 7,598 151 152 Charges to Others - (134) - - - Total Central Stores 851,426$ 1,019,793$ 1,080,639$ 1,251,140$ 1,133,961$ 741 - Assessment District -
Miscellaneous
Debt Service/Debt Transfers Out 408,845$ 402,482$ 409,610$ 410,860$ -$ Total Assessment District -
Miscellaneous 408,845$ 402,482$ 409,610$ 410,860$ -$ 742 - Hunter Business Park
Assessment District
Debt Service/Debt Transfers Out 1,005,354$ 1,352,044$ 1,005,970$ 968,900$ 968,160$ Charges from Others - 40,682 22,000 22,000 22,000 Total Hunter Business Park
Assessment District 1,005,354$ 1,392,726$ 1,027,970$ 990,900$ 990,160$ 745 - Riverwalk Assessment District
Debt Service/Debt Transfers Out 723,358$ 721,250$ 720,680$ 721,220$ 719,110$ Charges from Others - 14,923 15,000 15,000 15,000 Total Riverwalk Assessment District 723,358$ 736,173$ 735,680$ 736,220$ 734,110$ 746 - Riverwalk Business
Assessment District
Debt Service/Debt Transfers Out 294,585$ 294,158$ 295,482$ 298,644$ 295,890$ Charges from Others - 5,975 8,500 5,000 8,500 Total Riverwalk Business
Assessment District 294,585$ 300,133$ 303,982$ 303,644$ 304,390$ 756 - CFD-Riverwalk Vista
Debt Service/Debt Transfers Out 294,671$ 299,106$ 298,870$ 299,380$ 299,544$ Charges from Others - 69,729 15,000 15,000 15,000 Total CFD-Riverwalk Vista 294,671$ 368,835$ 313,870$ 314,380$ 314,544$ 758 - CFD Sycamore Canyon 92-1
Debt Service/Debt Transfers Out 651,836$ 645,265$ 648,899$ 645,775$ 651,625$ Charges from Others - 15,938 15,000 15,000 15,000 Total CFD Syc. Canyon 92-1 651,836$ 661,203$ 663,899$ 660,775$ 666,625$ 759 - CFD 2006-1-Riverwalk Vista
Area #2
Debt Service/Debt Transfers Out 378,493$ 378,838$ 378,885$ 378,887$ 369,372$ Charges from Others - 11,980 11,000 11,000 11,000 Total CFD 2006-1-Riverwalk Vista
Area #2 378,493$ 390,818$ 389,885$ 389,887$ 380,372$ 760 - CFD 2014-2 Highlands
Debt Service/Debt Transfers Out 151,855$ 150,101$ 149,950$ 153,114$ 151,053$ Charges from Others - 13,493 12,300 12,300 12,300 Total CFD 2014-2 Highlands 151,855$ 163,594$ 162,250$ 165,414$ 163,353$ Expenditures by Department and Fund
Page B-6
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
761 - CFD 2013-1 Kunny Ranch
Debt Service/Debt Transfers Out -$ 5,410$ 10,000$ 11,526$ 11,757$ Charges from Others - - 15,000 5,000 15,000 Total CFD 2013-1 Kunny Ranch -$ 5,410$ 25,000$ 16,526$ 26,757$ 762 - CFD 2015-1 Orangecrest
Grove
Debt Service/Debt Transfers Out 149,150$ 152,518$ 152,630$ 151,156$ 154,607$ Charges from Others - 37,494 22,000 22,000 22,000 Total CFD 2015-1 Orangecrest
Grove 149,150$ 190,012$ 174,630$ 173,156$ 176,607$ 763 - CFD 2015-2 Pomelo
Non-personnel Expenses -$ 4,128,245$ -$ -$ -$ Debt Service/Debt Transfers Out 213,460 168,150 305,102 307,687 305,089 Charges from Others - - 28,368 41,607 52,340 Total CFD 2015-2 Pomelo 213,460$ 4,296,395$ 333,470$ 349,294$ 357,429$ Total Finance 64,869,408$ 89,463,800$ 64,876,685$ 63,780,157$ 64,580,505$ 24 - Innovation and Technology
101 - General Fund
Personnel Services 7,411,374$ 8,504,126$ 9,199,136$ 9,666,597$ 10,408,850$ Non-personnel Expenses 4,571,634 8,039,662 6,279,411 7,545,235 7,802,001 Equipment Outlay 94,665 91,927 65,000 65,000 65,000 Debt Service/Debt Transfers Out 256,160 93,200 - - - Capital Outlay (9,650) - - - - Charges from Others (25) 2,549 66,906 1,447 1,493 Charges to Others (1,830,636) (2,047,438) (2,789,150) (2,894,295) (3,009,514) Total General Fund 10,493,522$ 14,684,026$ 12,821,303$ 14,383,984$ 15,267,830$ 110 - Measure Z Fund
Personnel Services 128,916$ 148,125$ 140,421$ 152,851$ 154,998$ Non-personnel Expenses - 338,247 1,560 1,470 1,520 Special Projects - - - 800,000 800,000 Equipment Outlay 661,978 478,879 1,359,334 1,345,811 1,343,818 Total Measure Z Fund 790,894$ 965,251$ 1,501,315$ 2,300,132$ 2,300,336$ 215 - Grants and Restricted
Programs
Equipment Outlay -$ 363,019$ -$ -$ -$ Total Grants and Restricted
Programs -$ 363,019$ -$ -$ -$ 401 - Capital Outlay
Equipment Outlay 385,205$ 114,700$ -$ -$ -$ Capital Outlay 91,324 42,310 - - - Total Capital Outlay 476,529$ 157,010$ -$ -$ -$ 420 - Measure Z - Capital Projects
Equipment Outlay 418,480$ 264,473$ -$ -$ -$ Expenditures by Department and Fund
Page B-7
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
Capital Outlay 477,315 241,127 - - - Total Measure Z - Capital Projects 895,795$ 505,600$ -$ -$ -$ Total Innovation and Technology 12,656,740$ 16,674,906$ 14,322,618$ 16,684,116$ 17,568,166$ 25 - Housing and Human Services
101 - General Fund
Personnel Services -$ -$ -$ 2,037,812$ 2,239,472$ Non-personnel Expenses - - - 664,866 676,465 Special Projects - - - 2,500 2,500 Charges from Others - - - 67,012 70,338 Charges to Others - - - (39,332) (39,725) Total General Fund -$ -$ -$ 2,732,858$ 2,949,050$ 110 - Measure Z Fund
Personnel Services -$ -$ -$ 2,449,339$ 2,575,634$ Non-personnel Expenses - - - 3,925,764 3,975,741 Equipment Outlay - - - 120,458 - Charges from Others - - - 18,270 18,818 Total Measure Z Fund -$ -$ -$ 6,513,831$ 6,570,193$ 215 - Grants and Restricted
Programs
Non-personnel Expenses -$ -$ -$ 109,864$ 114,302$ Operating Grants 294,894 779,401 - - - Capital Outlay 11,000 281,310 - - - Charges to Others (11,000) (104,943) - - - Total Grants and Restricted
Program 294,894$ 955,768$ -$ 109,864$ 114,302$ 220 - CDBG-Community
Development
Personnel Services -$ -$ -$ 551,822$ 583,318$ Non-personnel Expenses - - - 82,588 82,944 Special Projects - - - 2,336,564 2,406,661 Debt Service/Debt Transfers Out - - - 46,960 47,160 Capital Outlay 35,114 1,449,442 - - - Charges from Others - - - 44,648 33,117 Charges to Others - - - (142,057) (144,898) Total CDBG-Community
Development 35,114$ 1,449,442$ -$ 2,920,525$ 3,008,302$ 221 - Home Investment Partnership
Program
Special Projects -$ -$ -$ 1,141,826$ 1,164,663$ Charges from Others - - - 126,869 129,406 Total Home Investment Partnership
Program -$ -$ -$ 1,268,695$ 1,294,069$ Expenditures by Department and Fund
Page B-8
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
222 - Housing Opportunity for
Persons w/Aids
Special Projects -$ -$ -$ 4,593,193$ 4,685,057$ Charges from Others - - - 142,057 144,898 Total Housing Opportunity for
Persons w/Aid -$ -$ -$ 4,735,250$ 4,829,955$ 223 - Development Grants
Operating Grants 4,761,724$ 4,934,471$ -$ -$ -$ Capital Outlay 117,147 200,007 - - - Total Development Grants 4,878,871$ 5,134,478$ -$ -$ -$ 225 - Neighborhood Stabilization
Program
Capital Outlay 3,183$ 204,230$ -$ -$ -$ Total Neighborhood Stabilization
Program 3,183$ 204,230$ -$ -$ -$ 280 - Housing Authority
Personnel Services -$ -$ -$ 893,963$ 941,411$ Non-personnel Expenses - - - 254,067 263,884 Special Projects - - - 150,000 150,000 Debt Service/Debt Transfers Out - - - 92,990 93,140 Capital Outlay 2,307,969 50,810 - - - Charges from Others - - - 141,284 146,186 Charges to Others - - - (146,519) (149,253) Total Housing Authority 2,307,969$ 50,810$ -$ 1,385,785$ 1,445,368$ Total Housing and Human Services 7,520,031$ 7,794,728$ -$ 19,666,808$ 20,211,239$ 28 - Community Development
101 - General Fund
Personnel Services 10,749,185$ 12,356,641$ 15,658,212$ 14,964,407$ 16,331,134$ Non-personnel Expenses 1,638,481 2,229,897 2,829,385 2,728,912 2,595,287 Special Projects 778,373 1,414,822 2,698,876 588,000 588,000 Operating Grants - 1,233 - - - Equipment Outlay 22,068 19,751 68,712 159,724 35,766 Capital Outlay - 57,045 400,000 - - Charges from Others 897,041 1,054,340 1,217,110 706,407 727,204 Charges to Others (1,554,876) (1,675,744) (1,498,184) (1,146,754) (1,173,915) Total General Fund 12,530,272$ 15,457,985$ 21,374,111$ 18,000,696$ 19,103,476$ 110 - Measure Z Fund
Personnel Services 327,419$ 648,067$ 2,202,961$ -$ -$ Non-personnel Expenses 902,769 870,443 963,456 1,200,000 - Equipment Outlay - 6,852 - - - Total Measure Z Fund 1,230,188$ 1,525,362$ 3,166,417$ 1,200,000$ -$ 170 - Development
Personnel Services 344,799$ 225,087$ 479,449$ 496,682$ 524,813$ Non-personnel Expenses 28,293 73,802 105,810 131,820 145,310 Special Projects 366,785 390,620 - - - Expenditures by Department and Fund
Page B-9
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
Charges from Others 126,889 115,265 224,907 131,131 136,654 Charges to Others (275,164) (189,798) (53,554) (395,008) (412,013) Total Development 591,602$ 614,976$ 756,612$ 364,625$ 394,764$ 215 - Grants and Restricted
Programs
Non-personnel Expenses 30,954$ 23,375$ 55,797$ 620,000$ 84,033$ Operating Grants 7,811,073 5,632,124 - - - Debt Service/Debt Transfers Out 207,980 207,980 207,970 207,980 - Capital Outlay 422,419 112,554 - - - Charges from Others 582,850 486,936 495,935 510,813 526,137 Charges to Others (394,120) (1,508,400) - - - Operating Transfers Out - - - - 250,000 Total Grants and Restricted
Program 8,661,156$ 4,954,569$ 759,702$ 1,338,793$ 860,170$ 220 - CDBG-Community
Development
Personnel Services 421,136$ 539,071$ 505,277$ -$ -$ Non-personnel Expenses 46,168 58,640 92,968 - - Special Projects 893,584 2,057,768 2,661,466 - - Debt Service/Debt Transfers Out 33,207 38,816 44,060 - - Capital Outlay 710,820 1,059,763 - - - Charges from Others 37,560 13,058 98,860 - - Charges to Others (50,704) (68,400) (112,577) - - Total CDBG-Community
Development 2,091,771$ 3,698,716$ 3,290,054$ -$ -$ 221 - Home Investment Partnership
Program
Special Projects 3,232,323$ 1,365,928$ 1,098,267$ -$ -$ Charges from Others 27,329 83,935 122,030 - - Total Home Investment Partnership
Program 3,259,652$ 1,449,863$ 1,220,297$ -$ -$ 222 - Housing Opportunity for
Persons w/Aids
Special Projects 2,367,629$ 3,193,699$ 3,640,019$ -$ -$ Charges from Others 61,677 68,347 112,577 - - Total Housing Opportunity for
Persons w/Aid 2,429,306$ 3,262,046$ 3,752,596$ -$ -$ 223 - Development Grants
Personnel Services 101,608$ 206,368$ -$ -$ -$ Non-personnel Expenses - 5 - - - Operating Grants 19,112,349 4,484,553 - - - Capital Outlay 274,445 1,614 - - - Charges to Others (1,463) (5,355) - - - Total Development Grants 19,486,939$ 4,687,185$ -$ -$ -$ 280 - Housing Authority
Personnel Services 924,986$ 1,019,621$ 806,729$ -$ -$ Non-personnel Expenses 175,592 61,092 237,147 - - Special Projects - 3,279 150,000 - - Debt Service/Debt Transfers Out 73,412 85,528 96,840 - - Expenditures by Department and Fund
Page B-10
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
Capital Outlay 294 102 - - - Charges from Others 158,145 161,276 183,829 - - Charges to Others (410,075) (802,063) (368,688) - - Total Housing Authority 922,354$ 528,835$ 1,105,857$ -$ -$ 480 - Redevelopment Successor
Agency 2007 Bonds
Capital Outlay 16,048$ 29,765$ -$ -$ -$ Total Redevelopment Successor
Agency 2007 Bonds 16,048$ 29,765$ -$ -$ -$ 581 - Entertainment
Non-personnel Expenses 5,572,781$ 7,823,149$ 6,749,008$ -$ -$ Special Projects 600,000 653,362 835,000 - - Debt Service/Debt Transfers Out 4,168,910 2,958,422 3,126,980 - - Charges from Others 278 566 416 - - Total Entertainment 10,341,969$ 11,435,499$ 10,711,404$ -$ -$ 770 - Successor Agency Trust Fund
Non-personnel Expenses 4,600$ 179,610$ -$ -$ -$ Special Projects 150,000 62,713 - - - Capital Outlay 106,296 90,529 - - - Total Successor Agency Trust Fund 260,896$ 332,852$ -$ -$ -$ Total Community Development 61,822,153$ 47,977,653$ 46,137,050$ 20,904,114$ 20,358,410$ 31 - Police
101 - General Fund
Personnel Services 89,190,262$ 93,280,986$ 100,603,358$ 106,008,615$ 112,062,377$ Non-personnel Expenses 8,464,261 9,913,164 10,785,391 10,494,301 11,128,334 Special Projects 367,313 362,434 399,203 409,678 379,130 Operating Grants 1 293 - - - Equipment Outlay 22,384 40,659 - 2,000,000 - Debt Service/Debt Transfers Out 9,146,000 9,044,050 1,791,140 1,748,760 859,920 Charges from Others 786,371 883,305 1,586,963 1,023,622 1,060,649 Charges to Others (2,908,756) (3,314,343) (2,754,834) (2,448,225) (2,509,213) Total General Fund 105,067,836$ 110,210,548$ 112,411,221$ 119,236,751$ 122,981,197$ 110 - Measure Z Fund
Personnel Services 12,113,784$ 16,784,999$ 19,275,219$ 20,541,741$ 21,449,107$ Non-personnel Expenses 531,383 848,792 1,773,354 965,868 970,518 Special Projects 3,734,031 2,143,480 2,269,017 2,314,398 2,360,686 Equipment Outlay 650,521 11,070,384 - 3,296,344 - Debt Service/Debt Transfers Out - 1,995,183 5,848,121 1,238,158 4,602,911 Total Measure Z Fund 17,029,719$ 32,842,838$ 29,165,711$ 28,356,509$ 29,383,222$ 215 - Grants and Restricted
Programs
Personnel Services 834,580$ 744,297$ -$ -$ -$ Non-personnel Expenses 513,670 588,402 - (1,960) (2,020) Expenditures by Department and Fund
Page B-11
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
Operating Grants 1,277,883 1,240,390 - - - Equipment Outlay 107,372 38,393 - - - Charges from Others 1,090 540 554 1,960 2,020 Total Grants and Restricted
Program 2,734,595$ 2,612,022$ 554$ -$ -$ Total Police 124,832,150$ 145,665,408$ 141,577,486$ 147,593,260$ 152,364,419$ 35 - Fire
101 - General Fund
Personnel Services 51,439,198$ 54,566,652$ 56,634,580$ 59,512,551$ 63,943,456$ Non-personnel Expenses 3,369,742 4,641,940 4,761,873 5,667,394 5,472,262 Operating Grants 56,999 207,009 - - - Equipment Outlay 4,994 4,531 12,126 12,490 12,865 Debt Service/Debt Transfers Out 4,390,960 4,240,480 145,740 138,900 138,710 Capital Outlay 15,005 - - - - Charges from Others 5,440,803 5,659,569 5,300,023 5,050,459 5,196,297 Charges to Others (3,727,790) (3,942,974) (3,015,235) (3,335,727) (3,427,866) Operating Transfers Out 189,046 - - - - Total General Fund 61,178,957$ 65,377,207$ 63,839,107$ 67,046,067$ 71,335,724$ 110 - Measure Z Fund
Personnel Services 6,038,269$ 4,679,495$ 4,354,271$ 4,848,579$ 5,096,252$ Non-personnel Expenses 304,548 86,834 91,647 47,110 47,820 Special Projects 293,131 81,718 2,966,000 5,541,924 4,452,837 Equipment Outlay - 8,606 - - - Debt Service/Debt Transfers Out 1,492,400 1,492,400 1,492,395 1,492,400 1,492,400 Total Measure Z Fund 8,128,348$ 6,349,053$ 8,904,313$ 11,930,013$ 11,089,309$ 205 - UASI
Personnel Services 253,984$ 262,307$ -$ -$ -$ Capital Outlay 2,317,620 1,745,376 - - - Total UASI 2,571,604$ 2,007,683$ -$ -$ -$ 215 - Grants and Restricted
Programs
Personnel Services 855,967$ 1,031,636$ 230,637$ 438,035$ 454,785$ Non-personnel Expenses 988,375 1,029,441 31,102 170,373 172,418 Operating Grants 517,450 (101,537) - - - Equipment Outlay 113,735 199,115 - - - Charges from Others 411,154 291,010 413,537 482,876 497,237 Charges to Others (6,401) - - - - Total Grants and Restricted
Program 2,880,280$ 2,449,665$ 675,276$ 1,091,284$ 1,124,440$ Total Fire 74,759,189$ 76,183,608$ 73,418,696$ 80,067,364$ 83,549,473$ 41 - Public Works
101 - General Fund
Personnel Services 12,992,380$ 15,746,684$ 17,459,449$ 18,944,312$ 20,376,722$ Non-personnel Expenses 10,861,189 10,641,185 12,427,546 16,438,706 16,813,672 Special Projects - 1,000 17,991 18,310 18,638 Equipment Outlay 20,858 15,559 24,205 852,631 25,679 Expenditures by Department and Fund
Page B-12
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
Debt Service/Debt Transfers Out 1,359,020 1,347,580 1,352,810 1,363,403 1,367,122 Charges from Others 2,363,684 2,278,628 2,456,854 2,192,412 2,276,718 Charges to Others (13,548,989) (13,010,527) (13,453,304) (14,088,521) (14,384,383) Total General Fund 14,048,142$ 17,020,109$ 20,285,551$ 25,721,253$ 26,494,168$ 110 - Measure Z Fund
Non-personnel Expenses 983,450$ 1,592,682$ 3,250,000$ 3,250,000$ 3,250,000$ Special Projects - - - 1,600,000 1,600,000 Equipment Outlay - 490,337 2,230,000 - - Total Measure Z Fund 983,450$ 2,083,019$ 5,480,000$ 4,850,000$ 4,850,000$ 215 - Grants and Restricted
Programs
Non-personnel Expenses 28,543$ 210,602$ -$ -$ -$ Special Projects - 51,720 - - - Operating Grants 214,711 222,379 - - - Capital Outlay 23,600 1,813,683 - - - Charges to Others (23,600) (1,813,683) - - - Operating Transfers Out 1,300,000 7,500,000 - - - Total Grants and Restricted
Program 1,543,254$ 7,984,701$ -$ -$ -$ 230 - Special Gas Tax
Capital Outlay 5,392,794$ 9,861,938$ 10,730,945$ 11,983,615$ 11,565,876$ Charges from Others 3,087,097 3,087,102 3,087,097 3,087,097 3,087,097 Operating Transfers Out - 215,083 - - - Total Special Gas Tax 8,479,891$ 13,164,123$ 13,818,042$ 15,070,712$ 14,652,973$ 240 - Air Quality Improvement Fund
Non-personnel Expenses 52,252$ 48,273$ 103,200$ 103,230$ 103,210$ Special Projects 37,815 - 316,800 316,800 316,800 Equipment Outlay - 241,612 - - - Charges from Others 1,630 1,530 1,681 3,049 3,139 Total Air Quality Improvement Fund 91,697$ 291,415$ 421,681$ 423,079$ 423,149$ 260 - NPDES Storm Drain
Personnel Services 305,095$ 358,480$ 331,439$ 357,046$ 371,482$ Non-personnel Expenses 19,811 19,751 171,095 260,145 260,170 Special Projects 246,619 762,640 457,000 410,000 410,000 Equipment Outlay - 241,612 - - - Capital Outlay - 10,299 - - - Charges from Others 408,935 409,425 519,725 468,849 478,136 Total NPDES Storm Drain 980,460$ 1,802,207$ 1,479,259$ 1,496,040$ 1,519,788$ 291 - Special Districts
Operating Transfers Out 139,168$ -$ -$ -$ -$ Total Special Districts 139,168$ -$ -$ -$ -$ 292 - Riverwalk LMD
Non-personnel Expenses 204,949$ 164,530$ 263,250$ 238,680$ 275,369$ Special Projects 54,526 - - - - Charges from Others 50,367 118,743 121,654 181,024 183,865 Total Riverwalk LMD 309,842$ 283,273$ 384,904$ 419,704$ 459,234$ Expenditures by Department and Fund
Page B-13
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
293 - Highlander LMD
Non-personnel Expenses 106,371$ 91,021$ 122,267$ 109,092$ 114,391$ Special Projects 376 - 433 400 410 Total Highlander LMD 106,747$ 91,021$ 122,700$ 109,492$ 114,801$ 391 - Debt Service Fund - Public
Work
Debt Service/Debt Transfers Out 2,997,488$ 2,998,738$ 2,995,740$ 2,723,000$ 2,725,250$ Total Debt Service Fund - Public
Works 2,997,488$ 2,998,738$ 2,995,740$ 2,723,000$ 2,725,250$ 410 - Storm Drain
Capital Outlay 8,603,665$ 2,485,000$ 129,343$ 150,000$ 150,000$ Charges from Others - - 1,357 - - Total Storm Drain 8,603,665$ 2,485,000$ 130,700$ 150,000$ 150,000$ 420 - Measure Z - Capital Projects
Capital Outlay 12,926,837$ 7,576,325$ 11,447,249$ 11,475,000$ 11,475,000$ Charges from Others - - (48,189) - - Total Measure Z - Capital Projects 12,926,837$ 7,576,325$ 11,399,060$ 11,475,000$ 11,475,000$ 430 - Capital Outlay - Grants
Operating Grants -$ 72,113$ -$ -$ -$ Capital Outlay 2,225,899 1,642,728 - - - Operating Transfers Out - 795,061 - - - Total Capital Outlay - Grants 2,225,899$ 2,509,902$ -$ -$ -$ 431 - Transportation Projects
Capital Outlay -$ 105$ -$ -$ -$ Total Transportation Projects -$ 105$ -$ -$ -$ 432 - Measure A Capital Outlay
Debt Service/Debt Transfers Out 3,001,302$ 2,998,740$ 2,997,740$ 2,728,500$ 2,727,250$ Capital Outlay 1,995,465 2,664,472 4,232,890 6,116,000 4,775,000 Total Measure A Capital Outlay 4,996,767$ 5,663,212$ 7,230,630$ 8,844,500$ 7,502,250$ 433 - Transportation Development
Impact Fees
Capital Outlay 24,328$ 21,592$ -$ -$ -$ Total Transportation Development
Impact Fees 24,328$ 21,592$ -$ -$ -$ 434 - Transportation Uniform
Mitigation Fee
Capital Outlay 523,458$ 1,021,285$ -$ -$ -$ Operating Transfers Out - 47,071 - - - Total Transportation Uniform
Mitigation Fee 523,458$ 1,068,356$ -$ -$ -$ 540 - Refuse
Personnel Services 4,398,799$ 6,360,284$ 6,656,489$ 7,795,252$ 8,043,991$ Non-personnel Expenses 12,416,627 13,925,704 13,700,528 15,824,899 14,781,010 Special Projects 6,247,893 6,973,329 6,736,614 7,473,111 7,691,572 Equipment Outlay 17,359 1,329,332 500,000 1,500,000 1,100,000 Expenditures by Department and Fund
Page B-14
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
Debt Service/Debt Transfers Out 490,344 545,076 596,185 624,420 626,420 Capital Outlay 36,165 11,443 - 170,011 224,588 Charges from Others 3,754,982 3,481,281 3,531,961 3,698,024 3,638,910 Charges to Others (594,687) (272,876) (46,766) (46,989) (47,067) Total Refuse 26,767,482$ 32,353,573$ 31,675,011$ 37,038,728$ 36,059,424$ 550 - Sewer
Personnel Services 10,203,240$ 14,097,746$ 15,936,114$ 16,843,066$ 17,459,961$ Non-personnel Expenses 13,904,297 19,417,120 20,345,170 21,204,749 22,221,348 Special Projects 2,060,924 2,136,267 2,328,547 2,390,199 2,453,639 Equipment Outlay 747,682 1,087,015 924,110 980,708 1,230,708 Debt Service/Debt Transfers Out 24,451,574 24,604,905 28,027,412 28,115,007 28,123,322 Capital Outlay 3,592,942 5,900,410 1,385,672 9,980,000 3,860,000 Charges from Others 2,944,651 2,397,689 2,454,982 2,533,052 2,357,435 Charges to Others (2,279,597) (2,263,658) (977,762) (1,029,513) (1,044,311) Total Sewer 55,625,713$ 67,377,494$ 70,424,245$ 81,017,268$ 76,662,102$ 570 - Public Parking
Personnel Services 804,325$ 1,259,129$ 1,493,071$ 1,876,438$ 1,959,157$ Non-personnel Expenses 3,252,983 3,941,484 5,050,818 6,027,713 6,359,766 Equipment Outlay 880,672 - - 114,000 - Debt Service/Debt Transfers Out 1,752,487 1,766,700 1,782,910 1,755,530 1,755,060 Capital Outlay - 617,137 490,000 1,545,000 900,000 Charges from Others 371,155 355,612 359,854 474,480 490,698 Charges to Others (1,018,066) (1,017,347) (1,043,320) (1,145,558) (1,194,772) Total Public Parking 6,043,556$ 6,922,715$ 8,133,333$ 10,647,603$ 10,269,909$ Total Public Works 147,417,844$ 171,696,880$ 173,980,856$ 199,986,379$ 193,358,048$ 51 - Library
101 - General Fund
Personnel Services 4,372,835$ 5,393,036$ 5,845,356$ 6,679,947$ 7,191,343$ Non-personnel Expenses 2,706,660 1,998,111 2,704,139 3,388,399 3,486,303 Operating Grants 10,839 - - - - Equipment Outlay - - - 72,862 72,981 Debt Service/Debt Transfers Out 768,650 765,870 766,920 764,560 765,053 Charges from Others 1,340,624 177,139 302,386 244,712 252,604 Charges to Others (1,191,972) (48,709) - - - Total General Fund 8,007,636$ 8,285,447$ 9,618,801$ 11,150,480$ 11,768,284$ 110 - Measure Z Fund
Non-personnel Expenses 380,393$ -$ -$ -$ -$ Debt Service/Debt Transfers Out 2,751,200 2,742,130 2,738,750 2,737,000 2,736,630 Total Measure Z Fund 3,131,593$ 2,742,130$ 2,738,750$ 2,737,000$ 2,736,630$ 215 - Grants and Restricted
Programs
Non-personnel Expenses 25,150$ 14,945$ -$ -$ -$ Special Projects 351,564 347,266 - - - Operating Grants 124,859 466,411 - - - Total Grants and Restricted
Program 501,573$ 828,622$ -$ -$ -$ Total Library 11,640,802$ 11,856,199$ 12,357,551$ 13,887,480$ 14,504,914$ Expenditures by Department and Fund
Page B-15
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
52 - Parks, Recreation & Community
Services
101 - General Fund
Personnel Services 8,362,323$ 11,046,421$ 11,622,447$ 14,743,405$ 15,683,883$ Non-personnel Expenses 10,578,505 12,340,112 13,762,679 15,617,902 15,869,033 Special Projects 430,328 468,164 403,107 3,556,153 3,573,039 Equipment Outlay 23,230 397,786 468,410 294,250 39,994 Debt Service/Debt Transfers Out 1,955,630 1,462,070 1,474,080 173,718 173,740 Charges from Others 434,748 458,611 610,521 144,402 147,888 Charges to Others (831,469) (976,673) (735,099) (453,256) (472,754) Total General Fund 20,953,295$ 25,196,491$ 27,606,145$ 34,076,574$ 35,014,823$ 110 - Measure Z Fund
Personnel Services 276,414$ 198,523$ 10,530$ 83,810$ 87,233$ Non-personnel Expenses 332,641 252,507 250,000 828,000 369,500 Equipment Outlay - 164,950 - - - Capital Outlay - - - 298,190 293,267 Total Measure Z Fund 609,055$ 615,980$ 260,530$ 1,210,000$ 750,000$ 215 - Grants and Restricted
Programs
Personnel Services 79,488$ 233,161$ -$ -$ -$ Non-personnel Expenses 165,287 974,901 - - - Capital Outlay 1,504,494 1,205,020 - - - Charges to Others (210,982) (209,034) - - - Operating Transfers Out 90,731 235,129 - - - Total Grants and Restricted
Program 1,629,018$ 2,439,177$ -$ -$ -$ 291 - Special Districts
Special Projects 38,163$ 15,077$ 79,240$ 90,700$ 93,400$ Total Special Districts 38,163$ 15,077$ 79,240$ 90,700$ 93,400$ 292 - Riverwalk LMD
Non-personnel Expenses 54,361$ 105,841$ 370,449$ 93,336$ 93,553$ Special Projects 1,539 1,470 - - - Charges from Others 118,717 79,682 80,099 87,970 90,487 Total Riverwalk LMD 174,617$ 186,993$ 450,548$ 181,306$ 184,040$ 411 - Special Capital Improvement
Debt Service/Debt Transfers Out 1,750,000$ 1,750,000$ 1,750,000$ 3,042,275$ 3,050,644$ Charges from Others - - 3,282 - - Total Special Capital Improvement 1,750,000$ 1,750,000$ 1,753,282$ 3,042,275$ 3,050,644$ 413 - Regional Park Special Capital
Improvement
Capital Outlay 158,433$ 170,866$ -$ -$ -$ Total Regional Park Special Capital
Improvement 158,433$ 170,866$ -$ -$ -$ 420 - Measure Z - Capital Projects
Capital Outlay 1,288$ 1,224,085$ -$ 4,057,500$ 3,500,000$ Total Measure Z - Capital Projects 1,288$ 1,224,085$ -$ 4,057,500$ 3,500,000$ Expenditures by Department and Fund
Page B-16
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
560 - Special Transit
Personnel Services 1,817,368$ 2,855,911$ 3,913,003$ 3,259,361$ 3,348,216$ Non-personnel Expenses 735,466 905,677 946,512 1,310,955 1,332,803 Debt Service/Debt Transfers Out 191,418 219,993 246,690 261,420 262,460 Capital Outlay 73,380 19,503 - - - Charges from Others 211,004 138,975 321,908 334,737 350,852 Charges to Others (6,982) (101) - - - Total Special Transit 3,021,654$ 4,139,958$ 5,428,113$ 5,166,473$ 5,294,331$ 581 - Entertainment
Non-personnel Expenses -$ -$ -$ 7,601,517$ 7,990,282$ Special Projects - - - 835,000 835,000 Debt Service/Debt Transfers Out - - - 3,094,688 3,100,971 Charges from Others - - - 391 400 Total Entertainment -$ -$ -$ 11,531,596$ 11,926,653$ 582 - Cheech Marin Center
Non-personnel Expenses -$ -$ -$ 472,671$ 498,525$ Special Projects - - - 875,000 900,000 Total Cheech Marin Center -$ -$ -$ 1,347,671$ 1,398,525$ Total Parks, Recreation & Community
Services 28,335,523$ 35,738,627$ 35,577,858$ 60,704,095$ 61,212,416$ 53 - Museum of Riverside
101 - General Fund
Personnel Services 1,143,801$ 1,206,417$ 1,590,324$ 1,733,188$ 1,945,423$ Non-personnel Expenses 557,908 554,604 571,999 716,356 631,123 Special Projects 42,299 73,512 77,000 55,000 65,000 Equipment Outlay - 13,844 - - - Debt Service/Debt Transfers Out 40,110 34,820 34,960 34,093 34,187 Capital Outlay 18,520 2,341 - - - Charges from Others 7,305 10,111 28,451 48,492 50,254 Charges to Others (672) - - - - Total General Fund 1,809,271$ 1,895,649$ 2,302,734$ 2,587,129$ 2,725,987$ 110 - Measure Z Fund
Non-personnel Expenses -$ -$ 453,543$ -$ -$ Debt Service/Debt Transfers Out - 1,319,894 3,596,381 2,264,738 2,264,738 Total Measure Z Fund -$ 1,319,894$ 4,049,924$ 2,264,738$ 2,264,738$ 215 - Grants and Restricted
Programs
Personnel Services 1,447$ 10,829$ -$ -$ -$ Non-personnel Expenses - 11,375 - - - Capital Outlay 500 216,441 - - - Charges to Others (500) (4,806) - - - Total Grants and Restricted
Program 1,447$ 233,839$ -$ -$ -$ Total Museum of Riverside 1,810,718$ 3,449,382$ 6,352,658$ 4,851,867$ 4,990,725$ Expenditures by Department and Fund
Page B-17
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
60 - Public Utilities-Administration
510 - Electric
Personnel Services (138,369)$ 18,012,295$ 20,805,384$ 22,214,867$ 23,105,486$ Non-personnel Expenses 7,023,763 9,723,801 15,611,966 15,370,732 15,738,780 Special Projects 126,610 89,698 234,750 240,090 243,490 Equipment Outlay 40,908 208,518 200,000 204,000 208,080 Capital Outlay 98,727 139,519 - - -
Charges from Others 6,192,334 5,875,180 6,498,667 7,002,512 7,211,867 Charges to Others (19,857,393) (17,345,877) (15,003,292) (16,938,651) (16,720,844) Total Electric (6,513,420)$ 16,703,134$ 28,347,475$ 28,093,550$ 29,786,859$ 511 - Electric-Public Benefit
Programs
Personnel Services -$ -$ -$ -$ -$
Non-personnel Expenses 53,472 3,972 - - -
Special Projects 3,775,600 5,083,865 13,676,369 13,949,900 14,228,890 Debt Service/Debt Transfers Out 7,760 7,753 7,760 7,760 7,760 Charges from Others 1,416,109 1,534,010 1,578,803 2,260,791 2,360,343 Total Electric-Public Benefit
Programs 5,252,941$ 6,629,600$ 15,262,932$ 16,218,451$ 16,596,993$ Total Public Utilities-Administration (1,260,479)$ 23,332,734$ 43,610,407$ 44,312,001$ 46,383,852$ 61 - Public Utilities-Electric
510 - Electric
Personnel Services 41,315,790$ 46,058,584$ 53,327,086$ 54,685,514$ 56,925,057$ Non-personnel Expenses 243,678,106 266,274,187 247,162,678 262,486,289 272,295,606 Special Projects 216,155 187,283 1,430,000 1,430,000 1,430,000 Equipment Outlay 1,747,160 - 30,733 31,350 31,980
Debt Service/Debt Transfers Out 44,921,745 45,123,554 58,547,370 59,693,717 58,431,905 Capital Outlay 30,621,201 26,834,987 56,657,003 61,322,116 68,722,302 Charges from Others 2,522,981 3,013,029 3,401,974 3,251,167 3,273,221 Charges to Others (8,790,777) (7,820,873) (18,811,186) (19,494,108) (21,836,712) Operating Transfers Out 39,435,800 42,325,800 44,636,500 44,882,200 47,015,500 Total Electric 395,668,161$ 421,996,551$ 446,382,158$ 468,288,245$ 486,288,859$ Total Public Utilities-Electric 395,668,161$ 421,996,551$ 446,382,158$ 468,288,245$ 486,288,859$ 62 - Public Utilities-Water
520 - Water
Personnel Services 17,041,388$ 23,981,267$ 25,405,710$ 26,506,627$ 27,373,976$ Non-personnel Expenses 18,801,771 19,022,702 24,251,700 27,522,970 28,571,460 Special Projects 257,047 90,458 378,888 386,470 394,200 Equipment Outlay 22,007 328,839 - 4,285,000 -
Debt Service/Debt Transfers Out 18,912,506 20,737,059 24,235,333 25,326,546 26,775,115 Capital Outlay 22,849,831 19,851,696 29,930,773 29,569,277 34,573,077 Charges from Others 9,415,814 7,478,328 6,962,833 7,346,633 7,242,164 Charges to Others (6,377,523) (5,576,605) (7,554,742) (7,544,335) (9,486,749) Operating Transfers Out 7,708,400 8,169,500 8,565,800 8,522,700 9,183,200 Total Water 88,631,241$ 94,083,244$ 112,176,295$ 121,921,888$ 124,626,443$ Expenditures by Department and Fund
Page B-18
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
521 - Water Conservation
Non-personnel Expenses 6,975$ (2,204)$ -$ -$ -$ Special Projects 214,711 485,166 1,140,494 1,163,300 1,186,550 Charges from Others 488,271 482,065 493,167 389,409 404,725 Total Water Conservation 709,957$ 965,027$ 1,633,661$ 1,552,709$ 1,591,275$ Total Public Utilities-Water 89,341,198$ 95,048,271$ 113,809,956$ 123,474,597$ 126,217,718$ 64 - Public Utilities-Central Stores
640 - Central Stores
Capital Outlay 3,135$ 1,605$ -$ -$ -$ Total Central Stores 3,135$ 1,605$ -$ -$ -$ Total Public Utilities-Central Stores 3,135$ 1,605$ -$ -$ -$ 72 - Non Departmental
101 - General Fund
Personnel Services 211$ -$ (12,001,652)$ (15,247,172)$ (15,583,426)$ Non-personnel Expenses 5,861,954 5,844,646 6,396,249 6,599,259 6,871,024 Special Projects 3,465,432 4,689,506 5,686,594 5,080,060 4,864,084 Debt Service/Debt Transfers Out 14,852,676 15,950,881 17,151,160 18,876,850 18,709,037 Capital Outlay 40,000 - - - - Charges from Others 464,598 485,412 517,942 553,628 567,739 Charges to Others (1,766,035) (1,815,392) (2,003,542) (2,272,196) (2,335,345) Operating Transfers Out 26,211,266 42,073,338 32,531,122 25,968,134 23,256,539 Total General Fund 49,130,102$ 67,228,391$ 48,277,873$ 39,558,563$ 36,349,652$ 110 - Measure Z Fund
Personnel Services 5,000$ -$ -$ -$ -$ Non-personnel Expenses - - - 500,000 - Special Projects - - - 600,000 600,000 Equipment Outlay - - - 1,000,000 1,000,000 Debt Service/Debt Transfers Out 1,674,490 1,673,080 1,673,530 1,673,370 1,672,800 Operating Transfers Out 18,266,026 18,266,026 18,266,026 18,266,026 18,266,026 Total Measure Z Fund 19,945,516$ 19,939,106$ 19,939,556$ 22,039,396$ 21,538,826$ 215 - Grants and Restricted
Programs
Personnel Services -$ (2,574)$ -$ -$ -$ Non-personnel Expenses 676,107 23,101 - - - Operating Grants 61,183 192,756 - - - Operating Transfers Out 12,056 15,913,797 - - - Total Grants and Restricted
Program 749,346$ 16,127,080$ -$ -$ -$ Total Non Departmental 69,824,964$ 103,294,577$ 68,217,429$ 61,597,959$ 57,888,478$ 00 - Non-Classified
101 - General Fund
Operating Transfers Out 265,182$ 182,867$ -$ -$ -$ Water GFT Offset - - - 8,522,700 9,183,200 Total General Fund 265,182$ 182,867$ -$ 8,522,700$ 9,183,200$ Expenditures by Department and Fund
Page B-19
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
110 - Measure Z Fund
Operating Transfers Out 11,518,718$ 26,175,155$ 17,087,898$ 17,532,500$ 16,975,000$ Total Measure Z Fund 11,518,718$ 26,175,155$ 17,087,898$ 17,532,500$ 16,975,000$ 115 - Section 115 Trust - PERS
Debt Service/Debt Transfers Out 90,340$ 181,548$ -$ -$ -$ Total Section 115 Trust - PERS 90,340$ 181,548$ -$ -$ -$ 170 - Development
Operating Transfers Out 450$ -$ -$ -$ -$ Total Development 450$ -$ -$ -$ -$ 260 - NPDES Storm Drain
Operating Transfers Out 290$ -$ -$ -$ -$ Total NPDES Storm Drain 290$ -$ -$ -$ -$ 280 - Housing Authority
Operating Transfers Out 930$ -$ -$ -$ -$ Total Housing Authority 930$ -$ -$ -$ -$ 390 - Debt Service Fund - General
Operating Transfers Out 11,291,564$ 584,381$ -$ -$ -$ Total Debt Service Fund - General 11,291,564$ 584,381$ -$ -$ -$ 401 - Capital Outlay
Operating Transfers Out 48,246$ -$ -$ -$ -$ Total Capital Outlay 48,246$ -$ -$ -$ -$ 420 - Measure Z - Capital Projects
Operating Transfers Out 33$ 128$ -$ -$ -$ Total Measure Z - Capital Projects 33$ 128$ -$ -$ -$ 442 - Hunter Business Park
Assessment District
Operating Transfers Out -$ 327,328$ -$ -$ -$ Total Hunter Business Park
Assessment District -$ 327,328$ -$ -$ -$ 510 - Electric
Operating Transfers Out -$ -$ 3,509,532$ -$ -$ Total Electric -$ -$ 3,509,532$ -$ -$ 520 - Water
Operating Transfers Out -$ -$ 1,157,014$ -$ -$ Total Water -$ -$ 1,157,014$ -$ -$ 530 - Airport
Operating Transfers Out 690$ -$ 37,982$ -$ -$ Total Airport 690$ -$ 37,982$ -$ -$ 540 - Refuse
Operating Transfers Out 1,024,112$ -$ 259,458$ -$ -$ Total Refuse 1,024,112$ -$ 259,458$ -$ -$ Expenditures by Department and Fund
Page B-20
Actual
FY 2021/22
Actual
FY 2022/23
Adopted
FY 2023/24
Proposed
FY 2024/25
Proposed
FY 2025/26

EXPENDITURES BY DEPARTMENT AND FUND
550 - Sewer
Non-personnel Expenses (4)$ -$ -$ -$ -$ Operating Transfers Out 14,430 - 792,824 - - Total Sewer 14,426$ -$ 792,824$ -$ -$ 560 - Special Transit
Operating Transfers Out 2,620$ -$ -$ -$ -$ Total Special Transit 2,620$ -$ -$ -$ -$ 570 - Public Parking
Operating Transfers Out 1,210$ -$ 69,111$ -$ -$ Total Public Parking 1,210$ -$ 69,111$ -$ -$ 610 - Workers' Compensation Trust
Non-personnel Expenses 1,789,000$ (3,179,000)$ -$ -$ -$ Operating Transfers Out 570 - - - - Total Workers' Compensation Trust 1,789,570$ (3,179,000)$ -$ -$ -$ 620 - Unemployment Insurance
Non-personnel Expenses (17,384)$ (9,476)$ -$ -$ -$ Total Unemployment Insurance (17,384)$ (9,476)$ -$ -$ -$ 630 - Liability Insurance Trust
Non-personnel Expenses 2,666,000$ (3,807,000)$ -$ -$ -$ Debt Service/Debt Transfers Out 24,000,000 - - - - Operating Transfers Out 490 - - - - Total Liability Insurance Trust 26,666,490$ (3,807,000)$ -$ -$ -$ 631 - Parada Settlement Fund
Operating Transfers Out (2,250,000)$ (18,682,862)$ -$ -$ -$ Total Parada Settlement Fund (2,250,000)$ (18,682,862)$ -$ -$ -$ 640 - Central Stores
Non-personnel Expenses 131,132$ (312,047)$ -$ -$ -$ Operating Transfers Out 690 - - - - Total Central Stores 131,822$ (312,047)$ -$ -$ -$ 650 - Central Garage
Operating Transfers Out 3,420$ -$ -$ -$ -$ Total Central Garage 3,420$ -$ -$ -$ -$ 763 - CFD 2015-2 Pomelo
Debt Service/Debt Transfers Out 97,039$ -$ -$ -$ -$ Total CFD 2015-2 Pomelo 97,039$ -$ -$ -$ -$ 770 - Successor Agency Trust Fund
Debt Service/Debt Transfers Out 13,814,052$ 13,467,004$ 20,052,160$ 19,976,330$ 16,899,550$ Total Successor Agency Trust Fund 13,814,052$ 13,467,004$ 20,052,160$ 19,976,330$ 16,899,550$ Total Non-Classified 64,493,820$ 14,928,026$ 42,965,979$ 46,031,530$ 43,057,750$ Total Citywide Expenditures and
Transfers Out 1,220,398,361$ 1,343,074,017$ 1,383,538,692$ 1,456,914,984$ 1,479,469,747$ Expenditures by Department and Fund
Page B-21

CAPITAL

IMPROVEMENT PLAN
Proposed
FY 2024/25
Proposed
FY 2025/26
Proposed
FY 2026/27
Proposed
FY 2027/28
Proposed
FY 2028/29
Funding Sources
Electric Utility 61,322,116$ 68,722,302$ 67,056,271$ 70,375,302$ 71,488,487$ Measure Z Capital 17,532,500 16,975,000 16,475,000 16,475,000 16,475,000 Sewer 9,920,000 3,800,000 - - - Transportation Funds 17,484,615 15,725,876 14,415,287 14,480,770 14,572,339 Water Utility 29,569,277 34,573,077 44,440,585 36,679,135 41,227,100 Other 1,645,000 1,000,000 933,334 2,350,000 100,000 Total Funding Sources 137,473,508$ 140,796,255$ 143,320,477$ 140,360,207$ 143,862,926$ Funding Uses
Electric 61,322,116$ 68,722,302$ 67,056,271$ 70,375,302$ 71,488,487$ Municipal Buildings and Facilities 2,000,000 2,000,000 1,500,000 1,500,000 1,500,000 Parks, Recreation, and Community
Services 4,057,500 3,500,000 3,500,000 3,500,000 3,500,000 Public Parking 1,545,000 900,000 833,334 2,250,000 - Railroad 1,000,000 1,000,000 - - - Sewer 9,920,000 3,800,000 - - - Storm Drain 600,000 100,000 100,000 100,000 100,000 Transportation 27,459,615 26,200,876 25,890,287 25,955,770 26,047,339 Water 29,569,277 34,573,077 44,440,585 36,679,135 41,227,100 Grand Total 137,473,508$ 140,796,255$ 143,320,477$ 140,360,207$ 143,862,926$ Proposed
FY 2024/25
Proposed
FY 2025/26
Proposed
FY 2026/27
Proposed
FY 2027/28
Proposed
FY 2028/29
City Department
General Services 2,000,000$ 2,000,000$ 1,500,000$ 1,500,000$ 1,500,000$ Parks, Recreation, and Community
Services 4,057,500 3,500,000 3,500,000 3,500,000 3,500,000 Public Utilities - Electric 61,322,116 68,722,302 67,056,271 70,375,302 71,488,487 Public Utilities - Water 29,569,277 34,573,077 44,440,585 36,679,135 41,227,100 Public Works 40,524,615 32,000,876 26,823,621 28,305,770 26,147,339 Total City Department 137,473,508$ 140,796,255$ 143,320,477$ 140,360,207$ 143,862,926$

CAPITAL PROJECT OVERVIEW BY PROJECT CATEGORY

CAPITAL PROJECT OVERVIEW BY DEPARTMENT
Capital Improvement Plan
Page C-1
Fund/Project
Proposed
FY 2024/25
Proposed
FY 2025/26
Proposed
FY 2026/27
Proposed
FY 2027/28
Proposed
FY 2028/29
230 - Special Gas Tax
4107 - Mitchell Ave Sidepath Project 709,000$ -$ -$ -$ -$ 5070 - Miscellaneous Street Construction 500,000 500,000 500,000 500,000 500,000 5991 - Coolidge Avenue Storm Drain 250,000 - - - - 8832 - Miscellaneous Traffic Projects 75,000 75,000 75,000 75,000 75,000 8883 - Curb & Gutter Repairs 200,000 200,000 200,000 200,000 200,000 8884 - Minor Street Rehabilitation 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 8885 - Sidewalk/Trail Construction 300,000 300,000 300,000 300,000 300,000 8886 - Sidewalk Repair Program 300,000 300,000 300,000 300,000 300,000 8887 - Pedestrian Ramps 300,000 300,000 300,000 300,000 300,000 8888 - CDBG Street Improvements -
Matching Funds 150,000 150,000 150,000 150,000 150,000 8894 - Minor Street Preservation 500,000 500,000 500,000 500,000 500,000 8973 - Miscellaneous Bridge Repair 50,000 50,000 50,000 50,000 50,000 9151 - RMRA Rehabilitation & Traffic
Improvements 7,109,615 7,450,876 7,540,287 7,630,770 7,722,339 9253 - Traffic Signal Backplates, LPI &
Mission Inn Median Barrier Project - 200,000 - - - 230 - Special Gas Tax Total 11,943,615$ 11,525,876$ 11,415,287$ 11,505,770$ 11,597,339$ 410 - Storm Drain
7001 - Miscellaneous Storm Drain
Construction 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 410 - Storm Drain Total 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 420 - Measure Z - Capital Projects
2762 - Bordwell Park Slurry/Stripe Parking
Lots 57,500$ -$ -$ -$ -$ 2807 - Parks Deferred Maintenance 4,000,000 3,500,000 3,500,000 3,500,000 3,500,000 8886 - Sidewalk Repair Program 600,000 600,000 600,000 600,000 600,000 9019 - City Buildings Deferred
Maintenance 2,000,000 2,000,000 1,500,000 1,500,000 1,500,000 9027 - Pavement Rehabilitation &
Improvements 10,875,000 10,875,000 10,875,000 10,875,000 10,875,000 420 - Measure Z - Capital Projects Total 17,532,500$ 16,975,000$ 16,475,000$ 16,475,000$ 16,475,000$ 432 - Measure A Capital Outlay
5183 - Controller Assembly Replacement 70,000$ 70,000$ 70,000$ 70,000$ 70,000$ 5861 - Miscellaneous Signal Revisions 125,000 125,000 125,000 125,000 125,000 5862 - Arterial Interconnect Maintenance
& Replacement 40,000 40,000 40,000 40,000 40,000 5931 - Traffic Management Center 50,000 50,000 50,000 50,000 50,000 5991 - Coolidge Avenue Storm Drain 250,000 - - - - 8341 - New Traffic Signal Installations 250,000 250,000 250,000 250,000 250,000 8610 - BNSF Quiet Zone - Mission Inn to
Marlborough Ave 500,000 500,000 - - - 8619 - LED Signal Lens Replacements 20,000 20,000 20,000 20,000 20,000 8880 - Major Streets Rehabilitation 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 9136 - Battery Backup System Installation 400,000 - - - - 9146 - Traffic Signal Preemption Device
Replacement 10,000 10,000 10,000 10,000 10,000

CAPITAL PROJECT LISTING
Capital Improvement Plan
Page C-2
Fund/Project
Proposed
FY 2024/25
Proposed
FY 2025/26
Proposed
FY 2026/27
Proposed
FY 2027/28
Proposed
FY 2028/29

CAPITAL PROJECT LISTING
9215 - Traffic Detection Replacement
Program 25,000 25,000 25,000 - - 9216 - Traffic Signal Communication
Equipment 10,000 10,000 10,000 10,000 10,000 9253 - Traffic Signal Backplates, LPI &
Mission Inn Median Barrier Project - 200,000 - - - 9265 - Five Points Intersection
Improvements 891,000 - - - - 9901 - BNSF/Third Street Grade Separation 500,000 500,000 - - - 432 - Measure A Capital Outlay Total 5,541,000$ 4,200,000$ 3,000,000$ 2,975,000$ 2,975,000$ 510 - Electric
470601E - Distribution Line Extensions 5,178,956$ 3,196,798$ 3,215,149$ 3,334,023$ 3,353,435$ 470603E - Line Rebuilds 2,557,834 6,659,676 6,357,922 6,437,424 6,437,424 470607E - Street Lighting 300,000 794,772 794,772 994,772 994,772 470608E - System Substation Modifications 447,771 565,168 851,987 601,439 601,439 470611E - Transformers 4,700,000 4,700,000 5,752,165 5,970,907 5,970,907 470613E - Meters 300,000 300,000 300,000 300,000 300,000 470615E - Services 400,000 400,000 400,000 400,000 400,000 470616E - Substation Bus & Upgrades 2,137,465 4,505,011 4,505,011 4,505,011 4,505,011 470619E - Major Overhead / Underground
Conversions 500,000 500,000 500,000 600,000 600,000 470620E - Major Transmission Line Projects 300,000 300,000 300,000 400,000 400,000 470623E - General Order 165
Upgrades/Line Rebuilds/Relocation -
Overhead
5,592,151 7,323,582 6,921,229 7,203,745 7,203,745 470627E - Generating Station 3,983,626 3,200,000 750,000 700,000 3,850,000 470632E - Substation Transformer Addition 8,720,116 9,368,749 9,777,407 10,730,969 9,368,749 470633E - Major Feeders 600,000 600,000 600,000 600,000 600,000 470634E - Southern California Edison (SCE)
Condemnation Costs 400,000 400,000 400,000 400,000 400,000 470635E - Cable Replacement 8,129,335 8,783,584 8,166,364 8,730,603 8,730,603 470637E - Major Streetlight Projects 300,000 794,773 794,773 994,773 994,773 470638E - Neighborhood Streetlight
Retrofit 1,064,273 1,480,938 1,480,938 1,480,938 1,480,938 470644E - Major 4-12 kV Conversion 6,440,698 5,099,092 5,099,092 5,778,628 5,778,628 470655E - Distribution Automation 685,000 685,000 685,000 685,000 685,000 470664E - Citywide Communications 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 470672E - Supervisory Control and Data
Acquisition (SCADA) 600,000 600,000 600,000 600,000 600,000 470822E - Enterprise Operation Data
Management System 1,001,669 1,030,217 - - - 470823E - Advanced Metering
Infrastructure 1,252,087 1,287,771 3,843,621 3,861,894 1,962,021 470824E - Operational Technology
Governance 455,760 468,749 482,108 495,848 422,555 470825E - Work, Asset, & Inventory
Management Systems 626,043 643,886 662,236 681,110 756,563 470826E - Network Communication System 1,252,087 1,287,771 1,324,472 1,362,220 1,288,960 470827E - Land Mobile Radio 374,374 - - - 365,672 Capital Improvement Plan
Page C-3
Fund/Project
Proposed
FY 2024/25
Proposed
FY 2025/26
Proposed
FY 2026/27
Proposed
FY 2027/28
Proposed
FY 2028/29

CAPITAL PROJECT LISTING
470829E - Outage Management System 701,168 - - - 776,178 470830E - Advanced Distribution
Management System 1,021,703 2,446,765 1,192,025 1,225,998 1,361,114 510 - Electric Total 61,322,116$ 68,722,302$ 67,056,271$ 70,375,302$ 71,488,487$ 520 - Water
470655W - Distribution
Automation/Reliability 513,356$ 721,152$ 662,236$ -$ -$ 470701W - System Expansion 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 470702W - Meters 1,001,669 1,030,217 1,059,578 1,089,776 769,377 470705W - Water Stock - - 25,000 - 13,623 470706W - Distribution System Facilities
Replacements 1,956,260 2,063,314 3,120,693 2,836,660 3,831,742 470707W - Main Replacements Program 10,342,235 11,233,755 11,887,151 12,259,980 16,276,830 470735W - Transmission Mains 5,884,807 2,413,994 11,220,021 15,536,445 11,201,725 470803W - Facility Rehabilitation Program 1,815,525 2,215,828 2,668,249 2,406,274 2,104,151 470811W - Recycled Water - Jackson
Street Phase I Facilities & Site Conversions - 8,495,000 4,505,000 - - 470823W - Advanced Metering
Infrastructure 626,043 1,045,670 - - - 470824W - Operational Technology
Governance 245,409 252,403 148,341 150,000 150,000 470825W - Work, Asset, & Inventory
Management Systems 751,252 772,663 821,173 - - 470832W - SCADA Upgrade & System
Automation 1,502,504 1,929,081 1,523,143 - - 470833W - Potable/Irrigation Well
Replacements 3,130,217 600,000 5,000,000 600,000 5,079,652 520 - Water Total 29,569,277$ 34,573,077$ 44,440,585$ 36,679,135$ 41,227,100$ 550 - Sewer
8334 - Fairgrounds Wastewater 1,800,000$ -$ -$ -$ -$ 8659 - Dexter Wastewater 1,800,000 - - - - 9115 - Priority Pipeline Assessment & Repair - 1,000,000 - - - 9116 - Water Quality Control Plant -
Upgrade Flow Meters to Electromagnetic
Meters
6,320,000 - - - - 9117 - Water Quality Control Plant -
Headworks Area Rehabilitation - 2,000,000 - - - 9118 - Water Quality Control Plant -
Activated Treatment Train Rehabilitation - 550,000 - - - 9119 - Water Quality Control Plant - Plant II
Sludge Pumps I & II Rehabilitation - 250,000 - - - 550 - Sewer Total 9,920,000$ 3,800,000$ -$ -$ -$ Capital Improvement Plan
Page C-4
Fund/Project
Proposed
FY 2024/25
Proposed
FY 2025/26
Proposed
FY 2026/27
Proposed
FY 2027/28
Proposed
FY 2028/29

CAPITAL PROJECT LISTING
570 - Public Parking
5992 - Digital Valet System 100,000$ -$ -$ -$ -$ 5993 - Parking Garage #6 - Structural
Maintenance 420,000 - - - - 5994 - Vehicle Exit Warning Signs 150,000 - - - - 5996 - Uninterrupted Power Supply Backup
System 100,000 - - - - 5997 - Downtown Parking Garage #3 -
Feasibility Study 150,000 - - - - 5999 - Repaving and Restriping Parking
Lots - - - 1,500,000 - 6000 - Restriping On-Street Parking Spaces - - - 250,000 - 6001 - On-Street Space Monitoring System 400,000 500,000 - - - 6003 - Parking Garage #7 - Structural
Maintenance 25,000 - - 500,000 - 6005 - Downtown Parking Garage #8 100,000 - - - - 9134 - Parking Garage - Guidance,
Lighting, Camera System 100,000 400,000 833,334 - - 570 - Public Parking Total 1,545,000$ 900,000$ 833,334$ 2,250,000$ -$ Total Capital Improvement Plan 137,473,508$ 140,796,255$ 143,320,477$ 140,360,207$ 143,862,926$ Capital Improvement Plan
Page C-5

CITYWIDE

PERSONNEL DETAIL
Adopted Proposed Proposed
Job Code and Position Title FY 2023/24 FY 2024/25 Change FY 2025/26 Change 101 - General Fund 1,529.90 1,585.99 56.09 1,587.99 2.00 110 - Measure Z Fund 172.00 173.25 1.25 173.25 - 170 - Development 3.00 3.00 - 3.00 - 215 - Grants and Restricted Programs 2.00 6.00 4.00 6.00 - 220 - CDBG-Community Development 4.00 4.00 - 4.00 - 260 - NPDES Storm Drain 2.00 2.00 - 2.00 - 280 - Housing Authority 6.00 7.00 1.00 7.00 - 510 - Electric 473.00 473.00 - 473.00 -
520 - Water 165.00 165.00 - 165.00 -
530 - Airport 7.00 8.00 1.00 8.00 - 540 - Refuse 62.00 67.00 5.00 67.00 - 550 - Sewer 118.00 121.00 3.00 121.00 - 560 - Special Transit 48.25 36.00 (12.25) 36.00 - 570 - Public Parking 19.00 23.00 4.00 23.00 - 610 - Workers' Compensation Trust 5.00 5.00 - 5. 00 - 630 - Liability Insurance Trust 5.00 10.00 5.00 10.00 - 640 - Central Stores 9.00 9.00 - 9.00 - 650 - Central Garage 38.00 38.00 - 38.00 - 2,668.15 2,736.24 68.09 2,738.24 2.00

PERSONNEL SUMMARY BY FUND
City Fund
Total Budgeted FTE
Citywide Personnel
Page D-1
Adopted Proposed Proposed
Job Code and Position Title FY 2023/24 FY 2024/25 Change FY 2025/26 Change 01 - Mayor 7.75 7.75 - 7.75 -
02 - City Council 17.50 17.50 - 17.50 - 11 - City Manager 35.55 18.00 (17.55) 19.00 1.00 12 - City Clerk 12.00 13.00 1.00 13.00 - 13 - Office of the City Attorney 40.00 45.50 5.50 45.50 - 14 - Marketing & Communications 19.55 19.55 19.55 - 21 - Human Resources 41.00 44.00 3.00 44.00 - 22 - General Services 80.00 82.00 2.00 82.00 - 23 - Finance 69.00 76.50 7.50 76.50 - 24 - Innovation and Technology 63.00 63.00 - 63.00 - 25 - Housing and Human Services 51.00 51.00 51.00 - 28 - Community Development 159.50 112.50 (47.00) 112.50 - 31 - Police 626.00 628.25 2.25 628.25 - 35 - Fire 252.00 262.00 10.00 262.00 - 41 - Public Works 340.00 356.25 16.25 356.25 - 51 - Library 68.00 74.50 6.50 74.50 - 52 - Parks, Recreation & Comm Svcs 205.35 213.44 8.09 213.44 - 53 - Museum of Riverside 13.50 13.50 - 14.50 1.00 60 - Public Utilities-Admin 190.00 190.00 - 190.00 - 61 - Public Utilities-Electric 283.00 283.00 - 283.00 - 62 - Public Utilities-Water 165.00 165.00 - 165.00 - 2,668.15 2,736.24 68.09 2,738.24 2.00 Total Budgeted FTE

PERSONNEL SUMMARY BY DEPARTMENT
City Department
Citywide Personnel
Page D-2

FIVE-YEAR

FINANCIAL PLANS

The FY 2024-2029 General Fund Long-Term Plan (Plan) employs innovative fiscal strategies to achieve a balanced budget and addresses two major budget challenges: the potential loss of the Water General Fund Transfer and the rising cost of the California Public Employees' Retirement System Unfunded Accrued Liability (CalPERS UAL). The following outlines Plan assumptions related to the strategies employed to create a structurally balance budget while laying the groundwork for a more prosperous future:
(1)
(2)
(3)

(4)
(5)
(6)

(7)
(7)

(8)

(9)

(10)
(11)

(12)

GENERAL FUND FIVE-YEAR FINANCIAL PLAN
Projected Projected
FY 2023/24 FY 2024/25
Projected
FY 2025/26
Projected
FY 2026/27
Projected
FY 2027/28
Projected
FY 2028/29
Revenue / Transfers In
Property Tax $ 88,827,442 $ 92,590,680 $ 97,220,210 $ 102,081,219 $ 107,185,284 $ 112,544,533 Sales and Use Tax 91,944,765 93,841,056 96,581,194 99,667,027 102,799,276 106,039,517 Cannabis - 500,000 1,000,000 1,000,000 1,000,000 1,000,000 Utility Users Tax 32,917,679 34,942,616 37,155,220 39,024,663 40,411,629 41,642,100 Transient Occupancy Tax 8,277,960 8,708,750 8,969,985 9,239,065 9,516,294 9,801,777 Franchise Fees 6,594,790 6,906,680 7,212,770 7,550,951 7,914,035 8,302,524 Licenses & Non-Developer Permits 11,031,655 11,957,737 12,998,537 13,952,737 14,425,137 14,916,437 Intergovernmental Revenues 1,835,525 2,305,757 2,354,498 2,391,335 2,429,433 2,468,721 Non-Development Charges for Services 10,927,129 12,041,304 12,228,772 12,451,220 12,713,349 12,960,300 Developer Fees & Charges for Services 7,371,746 8,456,081 8,672,950 8,808,540 8,949,013 9,086,311 Fines and Forfeits 1,917,827 1,157,400 1,157,800 1,158,200 1,158,600 1,159,000 Special Assessments 550,853 377,838 390,900 399,100 407,600 416,300 Miscellaneous Revenues 4,720,508 5,503,554 5,202,113 4,549,989 4,642,780 4,738,224 Other Financing Sources 1,933,874 5,125,000 1,650,000 1,650,000 1,650,000 1,650,000 General Fund Transfer - Electric 45,289,100 44,882,200 47,015,500 50,551,600 52,923,800 52,334,700 General Fund Transfer - Water 8,107,500 8,522,700 9,183,200 9,826,000 10,527,100 11,255,000 Use of Section 115 Trust Set Aside Funds - 4,764,089 4,351,712 2,672,885 2,254,140 2,566,770 Measure Z Transfer In 18,266,026 18,266,026 18,266,026 18,266,026 18,266,026 18,266,026 Total Revenues/Transfers In $ 340,514,379 $ 360,849,468 $ 371,611,387 $ 385,240,557 $ 399,173,496 $ 411,148,240

Expenditures / Transfers Out
Personnel $ 240,168,803 $ 256,935,940 $ 270,409,026 $ 281,799,432 $ 292,400,684 $ 301,799,727 Vacancy Factor (16,512,853) (15,541,253) (15,889,516) (16,110,961) (16,345 ,423) (16,504,500) CalPERS UAL - Safety 8,952,862 9,207,831 12,733,041 14,022,610 15,341,857 19,542,543 CalPERS UAL - Miscellaneous - 2,172,335 3,837,870 5,433,280 7,032,574 8,633,502 Transfer to Section 115 Trust 20,265,432 12,000,000 9,000,000 8,000,000 6,000,000 - Non-Personnel - Discretionary 51,463,315 49,506,139 48,650,490 45,436,717 46,305,551 47,076,788 Non-Personnel - Non-Discretionary 27,977,048 28,841,070 30,006,896 31,250,058 32,566,230 33,961,365 Special Projects 12,198,819 10,889,396 10,536,853 10,226,618 10,442,461 10,705,046 Minor Capital 1,944,152 3,708,782 507,598 518,370 529,464 540,888 Capital Maintenance - - - 2,500,000 2,500, 000 2,500,000 Debt Service 28,878,510 29,256,082 28,204,612 28,809,842 29,365,325 30,080,433 Charges To/From (18,882,138) (20,286,060) (20,836,899) (21,301,779) (21,790,424) (22,225,722) Cost Allocation Plan (24,105,039) (22,175,830) (22,831,480) (23,516,422) (24,221,913) (24,948,573) Contribution to Special Districts Fund 1,432,960 1,674,819 1,757,851 1,807,203 1,863,650 1,925,951 Contribution to Convention Center Fund 2,270,270 3,514,389 3,644,343 3,764,925 3,891,509 4,024,568 Contribution to Entertainment Fund 736,720 653,918 682,101 714,948 662,568 677,908 Contribution to Cheech Marin Center 1,014,040 1,058,265 1,094,648 1,132,132 1,170,863 1,210,972 Contribution to Parks Capital Fund - 910,945 920,753 927,584 931,420 892,344 Transfers to Other Funds 16,583,100 - - - - -
Escrow Water GFT 8,107,500 8,522,700 9,183,200 9,826,000 10,527,100 11,255,000 Total Expenditures/Transfers Out $ 362,493,502 $ 360,849,468 $ 371,611,387 $ 385,240,557 $ 399,173,496 $ 411,148,240

Net Operating Budget $ (21,979,123) $ - $ - $ - $ - $ - Use of Reserves – General Fund 29,219,477 - - - - -
Contribution to Infrastructure & Technology
Reserves (5,000,000) - - - - -
Five-Year Financial Plan Surplus/(Deficit) $ 2,240,353 $ - $ - $ - $ - $ - Five-Year Financial Plans
Page E-1
1) Property Tax: Assumes a steady growth of 4.2% in FY 2024/25 followed by a 5% increase in subsequent fiscal years. Also includes an estimated $900,000 in revenue from the Redevelopment Property Tax Trust Fund (RPTTF) from the March JPA territory tax and revenue sharing agreement with the County of Riverside and surrounding cities.
2) Sales Tax: Assumes a modest 1.5% growth in FY 2024/25 and 3.0% to 3.3% growth in subsequent years. Also includes an estimated yearly sales tax revenue of $1.5M from the March JPA agreement, with an annual growth assumption of 2%. 3) Cannabis Tax: Voter approved Measure B allows the City Council to set a cannabis tax of up to 10%. The Budget conservatively assumes $500,000 in FY 2024/25, reflecting initial growth of cannabis sales, with an anticipated increase to $1M. 4) Transient Occupancy Tax: Includes $160,000 in Transient Occupancy Tax revenues, with 3% annual growth, from the March JPA agreement. 5) Franchise Fees: Includes $132,000 in Franchise Fee revenues, with 4% annual growth, from the March JPA agreement. 6) Licenses & Non-Developer Permits: Includes a projected annual $1.0 to $1.5M in revenue from implementation of the Business Tax Discovery Program to bring businesses into full compliance with Riverside Municipal Code Section 5.04 – Taxes, Licenses and Regulations. 7) Charges for Services: Includes projected fee and charge increases resulting from the FY 2024/25 User Fees and Charges study. The request for fee increases will be recommended for Council adoption in two phases, with the first set aligning with budget adoption and the second set scheduled for the summer.
8) Other Financing Sources: Includes an anticipated $3.2M from the March JPA agreement for land sales in FY 2024/25, with $1.7M projected annually thereafter. Additionally, the FY 2024/25 projection includes an estimated $2.0M for the sale of two surplus Police department helicopters. 9) Use of Section 115 Trust Set Aside Funds: On December 19, 2023, the City Council directed that $20M of the FY 2022/23 year-end surplus and $15M of other General Fund reserves be used to offset Section 115 Trust contributions as needed, allowing the relieved funds to be used to close deficits caused by the Water GFT revenue loss. This one-time source of funds will provide a temporary solution to this particular fiscal challenge while the Water GFT issue is litigated.
10) Personnel: Personnel costs are budgeted based on current salaries and benefits for existing staff, along with mid-range estimates for vacant positions. This budget incorporates assumptions regarding salary and benefit increases, including merit raises and current Memorandums of Understanding. Additionally, it accounts for escalating costs to proactively anticipate future labor negotiations beyond the two-year budget. This helps to ensure a more realistic projection of future expenditures related to employee compensation. This approach mitigates budget shortfalls and surprises due to currently unknown future labor pressures. It also enables better resource allocation over the entire 5-year General Fund Long- Term Plan without overcommitting resources now and potentially generating long term pressures on the general fund and creation of a structural deficit.
11) Vacancy Factor: The budget includes a 6% vacancy savings recorded in the Non-Departmental budget to account for the City's ongoing recruitment and hiring challenges, and the natural turnover of personnel. This is not to set a target for departments. The City is committed to filling positions to address workload issues and provide quality services. 12) Escrow Water GFT: The Water General Fund Transfer (GFT) accounts for approximately 5% of ongoing General Fund revenues. On September 19, 2023, the City Council directed that all future Water GFT collections be placed in a reserve account pending the outcome of litigation.

Five-Year Financial Plans
Page E-2
Projected Preliminary Preliminary Preliminary Preliminary Preliminary FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 Transaction & Use Tax $ 80,235,000 $ 83,715,000 $ 86,197,000 $ 89,001,000 $ 91,848,000 $ 94,793,000 Interest Earnings 300,
000 800,
000 800,
000 800,
000 800,
000 800,
000
Total Revenues 80,535,000$ 84,515,000$ 86,997,000$ 89,801,000$ 92,648,000$ 95,593,000$ 2 Payoff of the Balloon $32 million Pension
Obligation Bond $ 1,673,530 $ 1,673,370 $ 1,672,800 $ 1,673,150 $ - $ -

5 Additional Sworn Police Positions 12,549,623 13,134,404 13,600,928 14,143,542 14,421,902 14,934,119 6 Public Safety Non-Sworn Positions and
Recruitment Costs 1,014,830 1,186,207 1,227,874 1,268,595 1,312,437 1,344 ,298 7 Police Officer Lateral Hire Incentives and
Recruitment Costs
200,
000 -
- -
- -

8 Additional Public Safety Dispatchers 1,340,627 1,350,390 1,398,075 1,467,993 1,504,314 1,528,201 9 Maintain Firefighter Staffing Level 1,587,087 1,638,201 1,717,483 1,784,874 1,836,830 1,916,872 10 Fire Captains (Training and Arson) 708,
920 1,522,182 1,582,455 1,604,065 1,632,004 1,685,120 11 Reinstatement of Battalion Chief 368,
685 440,
206 458,
806 463,
565 470,
435 486,
583
12 Police Vehicle Replacement and
Maintenance Plan 2,269,017 2,314,398 2,360,686 2,407,899 2,456,057 2,505 ,179 14 Fire Vehicle Replacement and
Maintenance Plan 4,458,395 7,034,324 5,945,237 7,253,510 6,438,288 3,758 ,277 16 Additional Fleet Mechanics for Police
Department
257,
521 242,
063 249,
872 257,
268 265,
356 267,606
17 Additional Fleet Mechanics for Fire
Department
262,
973 277,
969 281,
971 285,
094 288,
556 291,075
18 General Fund Support - Maintain Existing
Services 18,266,026 18,266,026 18,266,026 18,266,026 18,266,026 18,266,026 19 General Plan Update
-
- -
- -
20 Homeless Prevention & Services 500,
000 758,
858 638,
760 639,
131 639,513 639,
906
21 Principal Analyst - City Manager's Office 154,
543 -
- -
- -

22 Budget Engagement Commission Support 39,
082 25,
750 26,
523 27,318 28,
138 28,
983
23 New Downtown Main Library 2,738,750 2,737,000 2,736,630 2,737,380 2,734,130 2,731,750 24 SPC Jesus S. Duran Eastside Library 2,000,000 - - -
-
25 New Police Headquarters ($52M, 30-yr) -
- 3,364,753 3,364,753 3,364,753 3,364,753 26 Museum Expansion and Rehabilitation
($35M, 30yr)
- 2,
264,738
2,264,738 2,264,738 2,264,738 2,264,738 28 Annual Deferred Maintenance (Existing
Facilities) 1,500,000 4,000,000 4,000,000 2,500,000 2,500,000 2,500 ,000 29 Maximize Roads/Streets (Pavement
Condition Index) 10,875,000 12,475,000 12,475,000 11,675,000 11,675,000 11,675,000 30 Tree Trimming 3,500,000 3,960,000 3,500,000 2,000,000 2,000,000 2,000,000 31 Ward Action Team - City Attorney's Office
359,
706 399,
447 414,
969 424,003 429,
064 432,
423
33 Technology Improvements 1,501,315 2,300,132 2,300,336 1,900,475 1, 900,512 1,900,474 34 4-
Person Staffing on Fire Trucks 1,199,078 1,295,100 1,385,328 1,455,040 1,481,706 1,553,091 39 Public Safety & Engagement Team Program
(PSET) - Urban 4,572,806 4,253,060 4,391,723 4,781,599 4,190,127 3,762 ,074 45 Motorhome Removal & Disposal
45,
000 45,
000 45,
000 45,
000 45,
000 45,
000
46 Park and Neighborhood Specialist (PANS)
Program 1,815,973 2,094,773 2,208,560 2,311,058 2,417,664 2,476 ,297 47 Police Helicopters Capital Lease 1,238,158 1,238,158 1,238,158 1,238,158 1,238,158 1,238,158 48 Office of Homeless Solutions Expansion
158,
649 181,
352 191,
516 201
,015 208,
300 215,
313
Measure Z Spending Plan
Spending Items

REVENUE

EXPENDITURES
Five-Year Financial Plans
Page E-3
Projected Preliminary Preliminary Preliminary Preliminary Preliminary FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 Measure Z Spending Plan
Spending Items
49 Public Safety & Engagement Team Program
(PSET) - Wildlands 5,315,839 4,857,007 5,129,488 5,457,914 5,203,270 4,890 ,851 50 Public Safety Enterprise Communication
System (PSEC) Radios
343,
438 343,
438 343,
438 -
- -

51 Office of Sustainability 380,
988 404,
395 421,
711 439,
172 457,776 476,
505
52 Sidewalk Repair 600,
000 600,
000 600,
000 600,
000 600
,000 600,
000
55 Parks Capital Improvement Projects - 4,
057,500
3,500,000 3,500, 000 3,500,000 3,500,000 56 Fire - Analog Simulcast Communication
System 1,566,441
-
- -
- -

57 Non-Safety Vehicles 1,600,000 1,600,000 1,300,000 1,300,000 1,300, 000 58 Community Safety - Security Guards
Expansion
500,
000 -
- -
-
59 Police Radios Replacement 3,296,344 -
- - -
60 Senior & Disabled Programming 500,
000 500,
000 500,
000 500,
000 500,000
61 One Stop Shop Refresh 1,200,000 (250,000) (250,000) (250,000) (25 0,000) Total Expenditures 87,592,000$ 104,466,792$ 101,788,844$ 99,987,335$ 97,320,054$ 94,828,672$ Five-Year Financial Plan Surplus/(Deficit) $ (7,057,000) $ (19,951,792) $ (14,791,844) $ (10,186,335) $ (4,672,054) $ 764,328 58,980,266$ $ 51,923,266 $ 31,971,474 $ 17,179,630 $ 6,993,295 $ 2,321,241 Five-Year Financial Plan Surplus/(Deficit) (7,057,000) (19,951,792) (14,791,844) (10,186,335) (4,672,054) 764, 328
$ 51,923,266 $ 31,971,474 $ 17,179,630 $ 6,993,295 $ 2,321,241 $ 3,085,569 Permanent Policy Reserve Set-Aside $5M
Ending Measure Z Fund Available Balance
Available Balance
Beginning Measure Z Favailable Balance
Five-Year Financial Plans
Page E-4