EXHIBIT B
Table 2
Estimate of Cost, Engineer’s Report
San Pablo Street Lighting and Landscape
Assessment District No. 1982-1
2022-23 FY
PROJECTION ESTIMATE
FY 2021 FY 2021-22 FY 2022-23
BEGINNING BALANCE (32,612) √ 79,861 36,953
REVENUES:
Assessments 838,921 √
845,635 845,636
Adjustment in proration of assessment (54) √ (54) (54)
County Collection Fee (6,462) √ (6,462) (6,462)
Other / Contribution 6,517 6,517
Intergovernmental
Contribution by City 596,518 √ 596,518 596,518
Use of money and property 19,304 √
Miscellaneous 20,000 √
TOTAL REVENUE 1,468,227 √ 1,442,154 1,442,155
EXPENSE
a/c no.
SALARIES & BENEFITS
41000 Salaries 445,548 √ 583,506 729,143 41002 Overtime 8,000 √ 8,000 39,578
41004 Other Earnings 6,596 √ 4,197
41105 Workers Compensation 17,181 √ 16,709 16,708 41200 PERS Retirement 37,315 √ 50,737 66,968 41210 Pension Benefits
41310 Medical Insurance 60,473 √ 89,191 120,974 41311 Retiree Healthcare 16,731 √ 6,240
41400 Dental Insurance 17,001
41500 Flexible Spending Account 3,870
41800 LTD Insurance 13,154
41900 Medicare 11,348
41901 Other Insurances -
41904 Life Insurance 1,459
41990 Other Benefits 53,504
SUBTOTAL SALARIES & BENEFITS 591,844 √ 758,580 1,073,707
SERVICE & SUPPLIES
42000 Uniform/Safety Equip 8,774 √ 8,774 9,708 42001 Communications 3,500 √ 3,500 3,605
43000 Equipment Maint. 19,369 √ 19,370 32,451 43100 Gasoline / Diesel 39,582 √ 20,000 20,600 43300 Memberships 1,071 √ 1,071 1,103
43500 Program Costs & Supplies 124,789 √ 124,789 128,533 43530 Office Furn & Equipt <5,000 1,855 √ 1,855 1,911 43600 Prof. Services 218,847 √ 184,000 245,675 43700 Publish Legal Notice Fees 500 √ 500 515
43800 Equipment Rental 6,000 √ 4,000 4,120 44320 Training/Travel 3,123 √ 1,123 3,691 44400 Utilities 316,500 √ 300,000 309,000 46100 Improvements 1,2,3 10,000 √ 47,500 50,000 46300 Equipment 10,000 √ 10,000 10,300 49001 Building Maintenance - - -
49002 Administration Costs - - -
49004 Communications/Utilities/Network - - -
49005 Other Post employment Benefits GASB45 - - -
49503 Labor Transfer to other Divisions - - -
General Government
Public Works & Engineering
Capital Outlay
SUBTOTAL SERVICE & SUPPLIES 763,910 √ 726,482 821,212 Activities (expense included above)
1) Bush Avenue Park
2) Replacement of playground matting
3) Landscape improvements at Davis & Rumrill Parks & Community Center
TOTAL EXPENSE 1,355,754 √ 1,485,062 1,894,919 Transfer In
Transfers Out -
ENDING BALANCE 79,861 36,953 (415,811) CAFR 6/30/2021 148,259
5-4-2022
Table 2
Estimate of Cost
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