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(a) The City implemented the provisions of GASB Statements 68 and 71 in fiscal year 2015; the statistics prior to 2015 have not been restated. (b) The City implemented the provisions of GASB Statements 75 in fiscal year 2018 and restated certain balances. (c) Net (Expense)/Revenue and Use of money and property for Business-Type activities for fiscal year 2018 have been updated to match with ACFR Statement of Activities. (d) Beginning in the fiscal year ended June 30, 2021, the City began reporting development and operations as separate lines named Development Services, Economic Development, and Annexation Payments. (e) The sales tax amounts have been restated back to 2019 to separate the local sales tax from the Bradley-Burns sales tax revenue. (f) The governmental activities had a total prior period restatement of $1,753,211. The general fund deferred inflows were overstated by $130,178 and the other governmental funds had a net overstatement of $1,623,041.The business-type activities had a total prior period restatement of $116,402. (g) The FY23 capital contributions and grants revenue and most of the functional expenses have been restated for a reclassification, with no net result on net position. (h) The business-type activities had a total prior period restatement of $246,144 in FY24. The School-Age Child Care fund had overstated revenue of $152,617 and the Local Transportation fund had overstated revenue of $93,527. 197

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1RQFDSLWDO([SHQGLWXUHV  (b)  (b)  (b)        (a) Beginning in the fiscal year ended June 30, 2021, the City began reporting development and operations as separate lines nam ed Development Services, Economic Development, and Annexation Payments (b) In fiscal year 2018, the City recalculated these percentages. (c) The governmental funds had a restatement that resulted in a decrease to fund balance of $221,584. &,7<2)526(9,//(&$/,)251,$
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          (a) Article XIIIA, added to the California Constitution by Proposition 13 in 1978 fixed the base for valuation of property subject to taxes at the full cash value which appeared on the Assessor's 1975/76 assessment roll. Thereafter, full cash value can be increased to reflect:
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(b) California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a po rtion of that amount, by an annual calculation, to all the taxing entities within a tax rate area.  &,7<2)526(9,//(&$/,)251,$
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Source: Placer County Property Assessment Roll Values
201
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(a) Total Overlapping Rates uses an average of Eureka School District, Dry Creek School District and Roseville Elementary School 2YHUODSSLQJ5DWHV
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Notes:

Current tax collections beginning in 1993 have been reduced by a mandatory tax reallocation imposed by the State of California.

Placer County uses an estimate for the delinquency rate and compiles delinquency as a lump sum.

Subsequent collections are not broken out by fiscal year from the County, and therefore this information is not available. &ROOHFWHGZLWKLQWKH
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5HVLGHQWVPHHWLQJFHUWDLQLQFRPHDQGPHGLFDOGHYLFHXVHFULWHULDPD\EHHOLJLEOHIRUDGLVFRXQWRQ WKHILUVWN:KDQGRQDOORWKHUN:KHOHFWULFXVDJH 0HGLFDO1RWLILFDWLRQ3URJUDP
5HVLGHQWVFDQQRWLI\WKH&LW\RI5RVHYLOOHRIWKHUHVLGHQWLDOXVHRIHVVHQWLDOPHGLFDOVXSSRUWHTXLSPHQW 7KLVSURJUDPDOORZVWKH&LW\WRFRPSO\ZLWKWKH&DOLIRUQLD3XEOLF8WLOLW\FRGH (a) There is a hydroelectric adjustment in effect from July 2024 through June 2025. (b) Energy cost surcharge: effective February 1, 2023 to December 31, 2024. The energy cost surcharge is not applicable to seni or citizen rate reduction, low-income rate reduction, and medical support rate reduction customers. (c) Rate closed October 1, 2018. Surplus energy compensation rates are subject to revision by City Council as energy prices and system requirements change.
(d) The State of California allows electric utilities to implement a new solar buyback rate once solar exceeds 5% of the utility’s system peak.

Roseville Electric Utility now exceeds 5% solar. Per the City of Roseville Municipal Code, beginning October 1, 2018 customers will be enrolled in Roseville Solar 2.0. This change will not affect customers who installed solar before October 1, 2018 until 2028. Net Energy Metering customers will continue with net energy metering for up to 20 years (10 minimum) from the date of system interconnection.

Surplus energy compensation rates are subject to revision by City Council as energy prices and system requirements change. 











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Time of Use (TOU) seasons, days, hours, holidays:

Winter - October through May // Summer - June through September Off Peak: 10:00pm to 7:00am Monday through Friday (Except Holidays) All Day Saturday, Sunday, and Holidays
On Peak: 7:00am to 4:00pm AND 7:00pm to 10:00pm Monday through Friday (Except Holidays)
Super Peak: 4:00pm to 7:00pm Monday through Friday (Except Holidays) Holidays are defined as: New Years Day, Martin Luther King Day, Presidents' Day, Memorial Day, Labor Day, Columbus Day, Veterans' Day, Thanksgiving Day, and Christmas Day.

There is a hydroelectric adjustment in effect from July 2024 through June 2025.

The California State Energy Surcharge may change from time to time as specified in State law. (a) Energy cost surcharge: effective February 1, 2023 to December 31, 2024. The energy cost surcharge is not applicable to senior citizen rate reduction, low-income rate reduction, and medical support rate reduction customers. :LQWHU
Note: General Service Customers include all commercial, industrial, governmental and other non-residential customers. &,7<2)526(9,//(&$/,)251,$
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Rates are prorated and a 2% discount is available for primary service customers.

Source: City of Roseville Electric Department
207
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 (b) 
(a) These ratios are calculated using personal income and population as shown on the Demographics and Economic Statistics schedu le. (b) Total personal income information is not available. (c) The Redevelopment Agency was dissolved effective January 31, 2012 and its liab ilities were assumed by the Successor Agency. (d) In 2013 the Certificates of Participation were refunded by the 2013 Public Facilities Refunding lease. (e) Long term debt was restated in fiscal year 2014; statistics prior to 2014 have not been restated. (f) Decrease mostly caused by electric fund debt paydown of $36 million and wastewater debt refunding of $38.3 million with revenue bonds. (g) Decrease mostly caused by electric fund debt paydown of $54 m illion. (h) Increase from draws on State Revolving Fund loans for construction of PGWWTP Expansion and Energy Recovery projects.

Sources: The City's Annual Comprehensive Financial Reports State of California, Department of Finance (population) U.S. Department of Commerce, Bureau of Economic Analysis - Local Data (personal income) &,7<2)526(9,//(&$/,)251,$
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(a) Amounts reported include tax revenue and debt service of the Successor Agency. (b) Restated
&,7<2)526(9,//(&$/,)251,$
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IN THOUSANDS
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Source: City of Roseville's Annual Financial Statments 209
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IN THOUSANDS
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Source: City of Roseville's Annual Financial Statements 210
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(a) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value.

Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (b) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. 5DWLRVWR$VVHVVHG9DOXDWLRQ

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Source: California Municipal Statistics, Inc.
211
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       (a) California Government Code, Section 43605 sets the debt limit at 15%.

The Code section was enacted prior to the change in basing assessed value to full market value when it was previously 25% of market value. Thus, the limit shown as 3.75% is one-fourth the limit to account for the adjustment of showing assessed valuation at full cash value.
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Source: City of Roseville Finance Department
212

CITY OF ROSEVILLE, CALIFORNIA

DEMOGRAPHIC AND ECONOMIC STATISTICS
Last Ten Fiscal Years
County
Total County City of
City of Personal Per Capita Roseville Placer City
Fiscal Rosev ille Income Personal Unemployment County Population Year Population (in thousands) Income Rate (%) Population % of County 2015 128,832 21,658,527 $ 58,000 $ 5.3% 369,454 34.87% 2016 134,073 22,741,453 59,000 4.5% 373,796 35.87%
2017 135,868 24,527,289 63,000 3.8% 382,837 35.49%
2018 137,213 26,223,081 67,000 3.0% 389,532 35.23%
2019 139,643 27,459,330 69,000 3.5% 396,691 35.20%
2020 145,163 29,124,683 72,000 3.0% 403,711 35.96%
2021 146,875 31,684,782 77,000 5.5% 404,994 36.27%
2022 151,034 34,170,169 82,000 2.8% 409,025 36.93%
2023 152,928 (a) (a) 3.0% 410,305 37.27%
2024 154,329 (a) (a) 3.8% 412,844 37.38%
(a) Information not available
0 50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

POPULATION
Roseville Placer County
Source: Values obtained from the California Department of Finance and Placer County ACFR 213
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Source: Roseville Chamber of Commerce as self-reported by employers 214  (a)    
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(a) Decrease in FTE for fiscal year 2015 is due to no longer including FTEs attributable to temporary part-time staff. (b) Decrease in General Government and increase in Electric due to transfer of utility billing staff to Electric Department &,7<2)526(9,//(&$/,)251,$
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NUMBER OF POSITIONS
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(a) The Library totals include Downtown Library, Maidu Library and Riley Library. The libraries were closed on Fridays between fiscal year 2018 and 2019. (c) Fiscal year 2021 indicators were impacted by COVID-19 pandemic restrictions which resulted in staff shortages in Parks and Recreation, aquatic facilities and community services. (d) New home production resulted in an increase in Building permits. The total square feet of street maintenance performed decreased in fiscal year 2021 due to a large decrease in contract work performed.
(e) Roseville Aquatic Complex was closed to the public for most of fiscal year 2023 and Mike Shellito Indoor Pool (MSIP) was closed to the public for the latter half of fiscal year 2023.

Johnson Pool was closedue tue to construction in June 2024. (b) The City restated Police law violations in fiscal year 2016 and 2017. &,7<2)526(9,//(&$/,)251,$
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216
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(b) In FY 2021 Roseville's Parks, Recreation and Libraries Department changed the listed capital assets to be more relevant. Parks were separated from Recreation Facilities. (Community Centers and Pools) and Open Spaces/Preserves replaced Miles of Creek, which are a part of the open spaces and preserves. Adventure Club buildings were added as they are a city-owned asset.
(a) Prior to fiscal year (FY) 2017, the City only reported active patrol vehicles. In FY 2017 the City began reporting active patrol vehicles, which includes all police department vehicles that are patrolling the streets including undercover, community services, animal control, and citizens on patrol volunteer. No additional cars were purchased in FY 2017. )LVFDO<HDU
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217
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CITY OF ROSEVILLE

CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
(AN ENTERPRISE FUND OF THE CITY OF ROSEVILLE, CALIFORNIA) FOR THE YEAR ENDED JUNE 30, 2024 ANNUAL FINANCIAL REPORT

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3 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Statement of Net Position
June 30, 2024
Assets:

Current:

Cash and investments in City Treasury 985,286 $
Accounts receivable 140,439
Accrued interest 7,105
Restricted:

Cash and investments 75,352
Total Current Assets 1,208,182
Noncurrent:

Nondepreciable capital assets 532,198
Depreciable capital assets 4,309,964
Less: Accumulated depreciation (1,470,428)
Total Noncurrent Assets 3,371,734
Total Assets 4,579,916
Deferred Outflows of Resources:

Deferred outflows related to pensions 2,468,104
Deferred outflows related to OPEB 343,000
Total Deferred Outflows of Resources 2,811,104
Liabilities:

Current:

Accounts payable 123,651
Accrued liabilities 207,332
Unearned revenues 80,238
Advance from the City 55,000
Compensated absences 161,913
Child development reserves 77,286
Total Current Liabilities 705,420
Noncurrent:

Compensated absences 139,195
Advances from the City 2,000,000
Net OPEB liability 2,763,000
Net pension liability 8,873,460
Total Noncurrent Liabilities 13,775,655
Total Liabilities 14,481,075
Deferred Inflows of Resources:

Deferred inflows related to OPEB 910,000
Total Deferred Inflows of Resources 910,000
Net Position (Deficit):

Invested in capital assets 3,371,734
Restricted for program reserves 75,352
Unrestricted (11,447,141)
Total Net Position (8,000,055)$
See Notes to Financial Statement. 4

CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Statement of Revenues, Expenses
And Changes in Fund Net Position
For the Year Ended June 30, 2024
Operating Revenues:

ASES program revenue 571,042$
Department of Social Services grant 100,817
Federal grants 334,386
Parent fees - noncertified children 5,534,629
Recreation program revenue 174,694
Total Operating Revenues 6,715,568
Operating Expenses:

Salaries 4,290,644
Employee benefits 1,770,650
Books and supplies 351,705
Services and other operating expenses 1,440,846
Pension expense 291,198
OPEB expense (1,107,000)
Depreciation 120,873
Total Operating Expenses 7,158,916
Operating Income (loss) (443,348)
Nonoperating Revenues (Expenses):

Use of money and property 46,038
Interest and fiscal charges (38,979)
Total Nonoperating
Revenues (Expenses) 7,059
Income (loss) Before Transfers (436,289)
Transfers from the City 809,000
Changes in Net Position 372,711
Net Position (Deficit):

Beginning of Year, as originally reported (8,220,148)
Restatements (152,618)
Beginning of Fiscal Year, as restated (8,372,766)
End of Fiscal Year (8,000,055)$
See Notes to Financial Statement. 5

CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Statement of Cash Flows
For the Year Ended June 30, 2024
Cash Flows from Operating Activities:

Receipts from customers 6,713,296$
Department of Social Services grants and Federal grants 435,203 Cash paid to employees (6,362,182)
Cash paid to suppliers (1,613,623)
Net Cash Provided (Used) by Operating Activities (827,306) Cash Flows from Non-Capital
Financing Activities:

Transfers from the City 809,000
Net Cash Provided (Used) by
Non-Capital Financing Activities 809,000
Cash Flows from Capital
and Related Financing Activities:

Acquisition and construction of capital assets (438,802) Principal paid on long-term borrowings from City (55,000) Interest paid on long-term borrowings from City (38,980) Net Cash Provided (Used) by
Capital and Related Financing Activities (532,782)
Cash Flows from Investing Activities:

Interest received 30,701
Net Cash Provided (Used) by
Investing Activities 30,701
Net Increase (decrease) in Cash
and Cash Equivalents (520,387)
Cash and Cash Equivalents at Beginning of Year 1,581,025 Cash and Cash Equivalents at End of Year 1,060,638$
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:

Operating lncome (loss) (443,348)$
Adjustments to Reconcile Operating Income (loss)
Net Cash Provided (Used) by Operating Activities:

Depreciation 120,873
Increase (decrease) in net pension related amounts 291,198 Increase (decrease) in OPEB related amounts (1,107,000) (Increase) decrease in accounts receivable 138,055
(Increase) decrease in prepaid expense 14,730
Increase (decrease) in accounts payable (48,614)
Increase (decrease) in accrued liabilities 29,188
Increase (decrease) in unearned revenue 157,524
Increase (decrease) in compensated absences 20,088
Total Adjustments (383,958)
Net Cash Provided (Used) by
Operating Activities (827,306)$
See Notes to Financial Statement. 6
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19 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Schedule of Program's Proportioante Share of the City's Net Pension Liability (Miscellaneous Plan) Last Ten Years**
2015 2016 2017 2018
Measurement date June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 Program's proportion of the City's
Net Pension Liability (Miscellaneous Plan) 2.28% 2.45% 2.88% 3.91% Program's proportionate share of the City's
Net Pension Liability (Miscellaneous Plan) 3,788,219$ 4,166,408$ 5,879,509$ 8,934,765$ Covered Payroll 1,968,152$ 2,053,457$ 2,157,033$ 2,385,506$ Program's proportionate share of net pension liability
as a percentage of covered payroll 192.48% 202.90% 272.57% 374.54% Plan fiduciary net position as a percentage
of the Total Pension Liability 67.62% 66.97% 63.89% 63.85% (1) Fiscal Year 2015 was the first year of implementation, therefore only nine years are shown. 20 2019 2020 2021 2022 2023 2024
June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 June 30, 2022 June 30, 2023

3.18% 3.29% 3.38% 2.68% 2.79% 2.72%
7,556,336$ 8,227,212$ 8,933,574$ 5,179,899$ 8,614,640$ 8,873,460$ 2,457,071$ 2,400,674$ 2,603,909$ 2,497,228$ 2,328,451$ 2,601,648$ 307.53% 342.70% 343.08% 207.43% 369.97% 341.07%

65.21% 65.09% 64.55% 75.39% 63.82% 63.92%
21 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Schedule of the Program's Pension Contributions
Last Ten Years**
2015 2016 2017 2018
Miscellaneous Rate Plan
Actuarially Determined Contribution 361,740$ 506,156$ 588,625$ 723,026$ Contribution in Relation to the Actuarially Determined Contribution (361,740) (506,156) (588,625) (723,026) Contribution Deficiency (Excess) -$ -$ -$ -$ Covered Payroll 2,053,457$ 2,157,033$ 2,385,506$ 2,457,071$ Contributions as a Percentage of Covered Payroll 17.62% 23.47% 24.68% 29.43% Notes to Schedule:

Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method
Asset valuation method
Inflation
Salary increases
Payroll growth
Investment rate of return
Retirement age
Mortality
All other actuarial assumptions used in the June 30, 2023 valuation were based on the results of an actuarial experience study for the period from 1997 to 2015, including updates to salary increase, mortality and retirement rates. The Experience Study report may be accessed on the CalPERS website at www.calpers.ca.gov under Forms and Publications.

The mortality table used was developed based on CalPERS’ specific data. The table includes 15 years of mortality improvements using 90 percent of Society of Actuaries' Scale 2016. For more details on this table, please refer to the 2017 experience study report. **Historical information is required only for measurement periods for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only ten years are shown.

Market Value

2.50%
Varies by Entry Age and Service

2.75%

7.00%, net of pension plan investment expenses, including inflation.

Entry age normal cost method
Level percentage of pay, a summary of the current policy is provided in the table below:
22 2019 2020 2021 2022 2023 2024
677,313$ 765,391$ 918,967$ 813,652$ 933,304$ 980,781$ (677,313) (765,391) (918,967) (813,652) (933,304) (980,781) -$ -$ -$ -$ -$ -$ 2,400,674$ 2,603,909$ 2,497,228$ 2,328,451$ 2,601,648$ 2,680,936$

28.21% 29.39% 36.80% 34.94% 35.87% 36.58%
Market Value

2.50%
Varies by Entry Age and Service

2.75%

7.00%, net of pension plan investment expenses, including inflation.

Entry age normal cost method
Level percentage of pay, a summary of the current policy is provided in the table below:
23 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Schedule of the Program's Proportionate Share of the City's Net OPEB Liability Last Ten Fiscal Years**
2018 2019 2020
Measurement date June 30, 2018 June 30, 2019 June 30, 2020 Program's proportion of the City's net OPEB liability 3.22000% 2.21000% 2.35000% Program's proportionate share of the City's net OPEB liability 4,589,000$ 3,257,000$ 4,349,000$ Program's covered-employee payroll 1,523,361$ 2,400,674$ 2,603,909$ Program's proportionate share of net OPEB liability
as a percentage of covered-employee payroll 301.24% 135.67% 167.02% Plan fiduciary net position as a percentage
of the Total OPEB Liability 31.28% 37.07% 48.58%
(1) Fiscal Year 2018 was the first year of implementation, therefore only seven years are shown. 24 2021 2022 2023 2024
June 30, 2021 June 30, 2022 June 30, 2023 June 30, 2024

4.28093% 4.25695% 4.47826% 3.76033%
4,265,000$ 3,564,000$ 3,523,000$ 2,763,000$ 2,497,228$ 2,328,451$ 2,601,648$ 2,680,936$ 170.79% 153.06% 135.41% 103.06%

58.95% 60.73% 64.17% 68.43%
25 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Schedule of the Program's OPEB Contributions
Last Ten Years**
2018 2019 2020
Actuarially Determined Contribution 287,000$ 336,000$ 387,000$ Contribution in Relation to the Actuarially Determined Contribution (287,000) (336,000) (387,000) Contribution Deficiency (Excess) -$ -$ -$ Covered-Employee Payroll 1,523,361$ 2,400,674$ 2,603,909$

18.84% 14.00% 14.86%
(1) Fiscal Year 2018 was the first year of implementation, therefore only seven years are shown.

Contributions as a Percentage of Covered-Employee Payroll 26 2021 2022 2023 2024
600,494$ 454,940$ 474,292$ 395,361$ (600,494) (454,940) (535,661) (470,442) -$ -$ (61,369)$ (75,081)$ 2,497,228$ 2,328,451$ 2,601,648$ 2,680,936$

24.05% 19.54% 20.59% 17.55%
27 THIS PAGE INTENTIONALLY LEFT BLANK
28 

6833/(0(17$5<,1)250$7,21
29 SCHOOL-AGE CHILD CARE PROGRAM
For the Year Ended June 30, 2024
Assistance
Listing
Number
Pass-Through's
Unique ID
Award
Amount Revenue Expenses
State Awards
Passed through State of California, Department of Social Servic es Child Development Division
General Child Care and Development Program N/A LDJ1MM9L56K7 258,34 1$ 100,817 $ 100,817$ Federal Awards
Department of Health and Human Services
Passed through State of California, Department of Social Servic es Child Development Division
Child Care and Development Block Grant 93.596 LDJ1MM9L56K7 57,584 57,584

93.575 LDJ1MM9L56K7 - 276,802 276,802
258,341$ 435,203 $ 435,203 $
Footnote 1. Basis of Presentation
Total Federal and State Awards

CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES Schedule of Expenditures of Federal and State Awards
Grantor/Program Title
The Schedule of Expenditures of State and Federal Awards includes the expenditures of federal awards of the City. Expenditures are presented on the accrual basis of accounting. The federal information in this schedule is presented in accordance with the requirements of Uniform Guidance, 2 CFR Part 200, Subpart F. Thus, some amounts presented in this schedule maydiffer from amounts presented and/or used in the preparation of the financial statements.

Child Care Mandatory and Matching Funds of the Child Care and Development Fund
30 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Combining Statement of Revenues, Expenses and Changes in Net Position For the Year Ended June 30, 2024
Total CDSS Non-CDSS
CCTR-2174 Contracts Programs Total
Operating Revenues:

ASES program revenue - $ - $ 571,042$ 571,042 $ Department of Social Services grants 100,817 100,817 - 100,817 Federal grants - 334,386 334,386
Parent fees - noncertified children 192,739 192,739 5,341,890 5,534 ,629 Recreation program revenue - - 174,694 174,694
Total Operating Revenues 293,556 293,556 6,422,012 6,715,568 Operating Expenses:

Salaries 457,815 457,815 3,832,829 4,290,644
Employee benefits 281,274 281,274 1,489,376 1,770,650
Books and supplies 10,301 10,301 341,404 351,705
Services and other operating expenses 79,878 79,878 1,360,968 1,440 ,846 Pension expense - - 291,198 291,198
OPEB expense - - (1,107,000) (1,107,000)
Depreciation - - 120,873 120,873
Total Operating Expenses 829,268 829,268 6,329,648 7,158,916 Operating Income (535,712) (535,712) 92,364 (443,348)
Nonoperating Revenues (Expenses):

Use of money and property - - 46,038 46,038
Interest and fiscal charges - - (38,979) (38,979)
Total Nonoperating
Revenues (Expenses) - - 7,059 7,059
Income Before Transfers (535,712) (535,712) 99,423 (436,289) Transfers from the City - - 809,000 809,000
Changes in Net Position (535,712) $ (535,712) $ 908,423 $ 372,711 Net Position:

Beginning of Year (8,220,148)
Restatements (152,618)
Beginning of Fiscal Year, as restated (8,372,766)
End of Fiscal Year (8,000,055)$
31 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Statement of Expenditures by State Categories
For the Year Ended June 30, 2024
CDSS Contract
CCTR-2174
Expenditure Codes
2000 Classified Salaries 457,815$
3000 Employee Benefits 281,274
4000 Books and Supplies 10,301
5000 Services and Other Operating Expenses 79,878
Total Expenditures 829,268$
32 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Schedule of Reimbursable Equipment Expenditures
For the Year Ended June 30, 2024
Cost Item Cost Item Cost Item
-$ None - $ None - $ None $5,000 Unit Cost With CCD Approval Without CCD Approval Expenditures Over Expenditures Over
Expenditures Under $5,000 Unit Cost $5,000 Unit Cost
33 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Schedule of Reimbursable Equipment Expenditures for Renovation and Repairs For the Year Ended June 30, 2024
Cost Item Cost Item Cost Item
-$ None - $ None - $ None $10,000 Unit Cost With CCD Approval Without CCD Approval Expenditures Over Expenditures Over
Expenditures Under $10,000 Unit Cost $10,000 Unit Cost
34 CITY OF ROSEVILLE, CALIFORNIA DEPARTMENT OF SOCIAL SERVICES

SCHOOL-AGE CHILD CARE PROGRAM
Schedule of Reimbursable Administrative Costs
For the Year Ended June 30, 2024
CDSS Contract
CCTR-2147
Administrative Salaries and Benefits 306,758$
Indirect Costs -
Toal Administrative Costs 306,758$
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