EXHIBIT B
Table 2
Estimate of Cost, Engineer’s Report
San Pablo Street Lighting and Landscape
Assessment District No. 1982-1
2023-24 FY
PROJECTION ESTIMATE
FY 2021-22 FY 2022-23 FY 2023-24
BEGINNING BALANCE (5,767) 77,184 269,071
REVENUES:
Assessments 837,405 843,832 845,000
Adjustment in proration of assessment - - County Collection Fee - -
Other / Contribution - -
Intergovernmental
Contribution by City 518,920 1,236,002 * 1,158,114 *
Use of money and property (3,247)
Miscellaneous
TOTAL REVENUE 1,353,078 2,079,834 2,003,114
EXPENSE
a/c no.
SALARIES & BENEFITS +
41000 Salaries 521,773 796,805 860,901 41002 Overtime 11,475 39,578 40,765 41004 Other Earnings - -
41105 Workers Compensation 12,958 - - 41200 PERS Retirement 42,910 62,085 67,322 41210 Pension Benefits - -
41310 Medical Insurance 62,648 120,974 130,631 41311 Retiree Healthcare 15,889 -
41400 Dental Insurance 7,584 17,001 18,701 41500 Flexible Spending Account 84 3,870 3,870 41800 LTD Insurance 4,696 13,409 14,536 41900 Medicare 7,735 11,554 12,483 41901 Other Insurances - 1,459
41904 Life Insurance 1,292 1,459 - 41990 Other Benefits 16,420 - - SUBTOTAL SALARIES & BENEFITS 705,465 1,066,735 1,150,668
SERVICE & SUPPLIES
42000 Uniform/Safety Equip 7,186 -
42001 Communications 1,597 -
43000 Equipment Maint. 16,906 53,051 54,643 43100 Gasoline / Diesel 3,859 -
43300 Memberships 2,933 1,103
1,136
43500 Program Costs & Supplies 45,618 144,272 155,132 43530 Office Furn & Equipt <5,000 - - 43600 Prof. Services 215,093 246,190 253,642 43700 Publish Legal Notice Fees - - 43800 Equipment Rental - -
44320 Training/Travel 4,545 3,691 3,802 44400 Utilities 234,424 312,605 321,983 46100 Improvements 0 -
46300 Equipment - -
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 60,300 62,109
SUBTOTAL SERVICE & SUPPLIES 532,162 821,212 852,447 TOTAL EXPENSE 1,237,628 1,887,947 2,003,115 5/9/2023 Table 2
Estimate of Cost
23 San Pablo Street Lighting and Landscape
Assessment District No. 1982-1
2023-24 FY
Activities (expense included above)
1) Bush Avenue Park
2) Replacement of playground matting
3) Landscape improvements at Davis & Rumrill Parks & Community Center Transfer In
Transfers Out (32,500)
Variance
ENDING BALANCE 77,184 269,071 269,070 ACFR 6/30/2022 77,184
TOTAL EXPENSE ACFR
FINANCE REPORTING INFORMATION
Actual Summary Trial Balance Fund 237 1,123,073
Encumbrance PO List Fund 237 164,930
Subtotal 1,288,003
Variance (599,944)
ENDING BALANCE 869,015 ++
Notes:
* Approximate amount of contribution required to maintain positive balance at end of fiscal year + Amount provided by Finance
++ Balance Forward using Finance Reporting Information
5/9/2023
Table 2
Estimate of Cost
23