ATTACHMENT C
Table 2
Estimate of Cost, Engineer’s Report
San Pablo Street Lighting and Landscape
Assessment District No. 1982-1
2024-25 FY
ACF
R PW BUDGET PROJECTION ESTIMATE
FUND 237 FY 2022-23 FY 2023-24 1 FY 2023-24 2 FY 2024-25 BEGINNING BALANCE 77,184.00 $ √ 342,902.00$ √ 77,183.82$ √ (33,314.88)$ √ REVENUES:
35500 Assessments 845,706.26 $ √ 845,000.00$ √ 855,531.06$ 3 855,700.02$ 3 Adjustment in proration of assessment - $ - $ - $ - $ County Collection Fee (6,599.45) $ (5,310.08) $ (5,310.08) $ (5,310.08) $ Other / Contribution - $ - $ - $ - $ Intergovernmental - $ - $ - $ - $ 39999 Contribution by City 670,759.52$ √ 1,158,114.00$ √ 1,158,114.00$ 1,030,940.86 $ √ 36107 GASB31 Market Value Adjustment 3,247.37$ √ 3,500.00$ 3,500.00 $ 5,310.08 $ Miscellaneous
TOTAL REVENUE 1,513,113.70 $ √ 2,001,303.92$ 2,011,834.98 $ √ 1,886,640.88$
EXPENSE
a/c no.
SALARIES & BENEFITS
41000 Salaries 586,795.69 $
√ 860,901.00$ √ 768,337.94$ √ 700,056.00$ √ 41001 Parttime Salary 17,103.90 $ √ -$ - $ - $ 41002 Overtime 13,762.51 $ √ 40,765.00$ √ 40,764.99$ √ 38,000.00$ √ 41004 Other Earnings - $ - $ - $ - $ 41105 Workers Compensation - $ - $ - $ - $ 41200 PERS Retirement 49,392.83 $ √ 67,322.00$ √ 67,322.05$ √ 70,174.00$ √ 41205 PARS Retirement 304.18 $ √ -$ - $ - $ 41210 Pension Benefits - $ - $ - $ - $ 41310 Medical Insurance 94,721.11 $ √ 130,631.00$ √ 130,630.56$ √ 172,311.00$ √ 41311 Retiree Healthcare - $ - $ - $ - $ 41312 Retiree Health Savings Plan 868.85 $ √ -$ √ 660.00$ √ 3,000.00$ √ 41400 Dental Insurance 9,654.15 $ √ 18,701.00$ √ 18,700.87$ √ 8,665.00$ √ 41500 Flexible Spending Account - $ 3,870.00$ √ 3,870.00$ √ 3,015.00$ √ 41800 LTD Insurance 5,102.65$ √ 14,536.00$ √ 14,536.49$ √ 5,034.00$ √ 41900 Medicare 8,895.98 $ √ 12,483.00$ √ 12,483.06$ √ 9,899.00$ √ 41901 Other Insurance - $ 1,459.00$ √ 1,458.82$ √ 1,267.00$ √ 41903 Employee Assistance Program 266.82$ √ -$ - $ - $ 41904 Life Insurance 1,080.04 $ √ -$ - $ - $ 41905 Benefits in Lieu 13,066.27 $ √ -$ - $ - $ 41990 Other Benefits 2,664.79 $ √ -$ - $ 1,968.00 $ √ SUBTOTAL SALARIES & BENEFITS 803,679.77$ 1,150,668.00 $ √ 1,058,764.78$ 1,013,389.00 $
SERVICE & SUPPLIES
42000 Uniform/Safety Equip 9,414.32 $ √ -$ 9,999.00$ √ 10,000.00$ √ 42001 Communications 1,488.08 $ √ -$ 3,713.00$ √ 3,527.00$ √ 43000 Vehicle, Equipment Maintenance & Re 35,656.67$ √ 54,643.00$ √ 33,425.00$ √ 31,753.00$ √ 43100 Gasoline / Diesel Fuel 4,841.21 $ √ -$ 21,218.00$ √ 21,218.00$ √ 43300 Memberships/Subscriptions 1,311.15 $ √ 1,136.00$ √ 1,136.00$ √ 1,260.00$ √ 43500 Program Costs & Supplies 100,940.81 $ √ 155,132.00$ √ 137,389.00$ √ 131,807.00$ √ Rev. 1, 5/14/2024
Table 2
Estimate of Cost
B-3
San Pablo Street Lighting and Landscape
Assessment District No. 1982-1
2024-25 FY
ACF
R PW BUDGET PROJECTION ESTIMATE
FUND 237 FY 2022-23 FY 2023-24 1 FY 2023-24 2 FY 2024-25 43530 Office Furn & Equipt <5,000 479.96$ √ -$ 3,500.00$ √ 3,325.00$ √ 43600 Professional Services 233,400.49$ 253,642.00$ √ 424,233.90$ √ 261,480.00$ √ 43700 Publish Legal Notice Fees 128.70$ √ -$ 530.00$ √ 504.00$ √ 43800 Equipment Rental -$ √ 4,244.00$ √ 4,031.00$ √ 44320 Travel/Training Staff 4,593.86$ 3,802.00$ √ 3,802.00$ √ 3,837.00$ √ 44400 Utilities 274,574.79$ √ 321,983.00$ √ 318,270.00$ √ 318,270.00$ √ 46100 Improvements 39,681.00$ √ -$ -$ 48,925.00$ √ 46300 Equipment > $5,000 2,922.89$ √ -$ -$ -$ 49001 Building Maintenance -$
√ -$ -$ -$
49002 Administration Costs -$
-$
-$
-$
49004 Communications/Utilities/Network -$
-$
-$
-$
49005 Other Post employment Benefits GASB -$ -$ -$ -$ 49503 Labor Transfer to other Divisions - $
-$
-$
-$
General Government - $
-$
-$
-$
Public Works & Engineering - $
-$
-$
-$
Capital Outlay -$
102,109.00$ √ 102,109.00$ √ -$ √
Adjust -$ -$ -$ -$
SUBTOTAL SERVICE & SUPPLIES 709,433.93$ 892,447.00$ 1,063,568.90$ 839,937.00$ TOTAL EXPENSE 1,513,113.70$ √ 2,043,115.00$ √ 2,122,333.68$ √ 1,853,326.00$ ENDING BALANCE 77,184.00 $ 301,090.92 $ (33,314.88) $ √ 0.00$ ACFR 6/30/2023 77,183.82$
TOTAL EXPENSE ACFR
Notes:
1 Projected expense for FY 23-24 equals PW budget for FY 23-24 2 Projected budget for FY 24-25 equals based on data through March 2024 3 Posted assessemnts 23-24 855,531.06$ Estimated assessemnts 24-25 855,700.02$ Rev. 1, 5/14/2024
Table 2
Estimate of Cost
B-4