SPECIAL BUDGET MEETING
BUDGET AND PERSONNEL COMMITTEE
WEDNESDAY, MARCH 27, 2024
2:00 PM
1 1. CALL TO ORDER
2. ROLL CALL
3. COMMUNICATIONS
Members of the Public may address the Budget/Personnel Committee on matters not appearing on the Budget/Personnel Committee Agenda at this time for up to three minutes. In order that the Budget/Personnel Committee Secretary may later identity the speaker in the minutes of the meeting, it is helpful if the speakers state their names.
Public comments regarding items on the scheduled agenda will be heard at the time the item is
being considered by the Budget/Personnel Committee.
4. ORDER OF BUSINESS
4A. Approve the Budget and Personnel Committee Special Meeting Minutes for AGENDA
BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Wednesday, March 27, 2024
2:00 PM
AMENDED AGENDA
THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, INS COMPLIANT WITH ASSEMBLY BILL AB 2449, SIGNED INTO LAW ON SEPTEMBER 13, 2022, WHICH AMENDS GOVERNMENT CODE SECTION 54953 TO PROVIDE AUTHORITY FOR PUBLIC
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https://us02web.zoom.us/j/4614728829
Meeting ID: 461 472 8829
Participate telephonically by calling the number below:
(669) 900-6833
Meeting ID: 461 472 8829
If prompted to enter a participant ID, press #
To participate in person:
City Hall, Council Chamber
1 Pendergrass Way
Sand City, CA 93955
2 February 15, 2024
Draft Minutes
4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2023-2024
Staff Report
Fiscal Year 2023-2024 Proposed Budget Amendment #1
5. ADJOURNMENT
The current agenda is available in PDF format on our website at:
www.sandcity.org
If you have a request for a disability-related modification or accommodation, including auxiliary aids or services, which will allow you to participate in a Sand City public meeting, please call the City Clerk at (831) 394-3054 extension 220, or give your written request to the City Clerk at 1 Pendergrass Way, Sand City, CA 93955 at least 48 hours prior to the scheduled meeting to allow the City Clerk time to arrange for the requested modification or accommodation.
3 AGENDA ITEM
4A.
Approve the Budget and Personnel
Committee Special Meeting Minutes for
February 15, 2024
4 1
MINUTES
BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Thursday, February 15, 2024 2:00 PM
1. CALL TO ORDER
Committee Member Carbone called the meeting to order at 2:00 PM.
2. ROLL CALL
Present: Committee Member Carbone
Committee Member Sofer
Staff: City Manage Vibeke Norgaard
Finance Manager Jennifer Pope
Risk Manager Audrey Cray
3. COMMUNICATIONS
No public comment received.
4. ORDER OF BUSINESS
4A. Approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023
No public comment received.
Upon motion by Committee Member Sofer and seconded by Committee Member Carbone, the Committee voted 2-0, to approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023.
4B. Review of Fiscal Year 2022-2023 Audited Financial
Reports
No public comment received.
The Committee received a presentation on the financial reports from Rich Gonzalez of CliftonAllenLarson.
The Committee did not have any questions and thanked CliftonAllenLarson for their presentation. Finance Manager Jennifer Pope thanked CliftonAllenLarson for their presentation and said they look forward to working with them next year.
Committee Member Carbone commented this year’s audit was somewhat of a different process than years past and thanked the auditors for working with the City of Sand City.
Upon motion by Committee Member Carbone and seconded by Committee Member Sofer, the Committee voted 2-0 to recommend the Fiscal Year 2022-2023 5 2
Audited Financial Reports be taken to the City Council to be approved by the City Council.
5. CLOSED SESSION
6. ADJOURNMENT
The Committee adjourned the meeting at approximately 2:15 PM. ______________________________
Kerry Lindstrom, City Clerk
6 AGENDA ITEM
4B.
Consideration and Approval of Proposed
Budget Amendment #1 for Fiscal Year
2023-2024
7 City of Sand City
STAFF REPORT
TO: Budget and Personnel Committee
FROM: Vibeke Norgaard, City Manager; Jennifer Pope, Finance Manager SUBJECT: Proposed Budget Amendment #1 for Fiscal Year 2023-2024 DATE: March 27, 2024
_______________________________________________________________________ BACKGROUND/DISCUSSION:
The City Council approved the Fiscal Year 2023-2024 Budget on June 20, 2023. It is customary, at this time of the year, to amend the current year’s budget to reflect any updates to revenues and expenditures. This report recommends budget adjustments to the City’s General Fund Budget based on an amended projection of revenue and expenditures. The budget amendment results in an overall projected City budget surplus of $410,899, including a projected excess in operating revenue of $2,119,162.
Revenue
The adopted revenue budget for FY 23-24 is $10,260,900. The City’s revenues are expected to exceed that projection: The proposed amendment to the revenue budget for FY 23-24 reflects this increase in revenues by projecting $11,320,199, an estimated increase of $1,059,299.
Operating Revenue:
Staff projections included an estimated increase in operating revenues of approximately $193,603 when compared to the adopted budget. Some of the larger changes include approximately $105,700 in greater than anticipated Local Agency Investment Fund (LAIF) interest, an estimated increase of $50,176 in Property Tax, Utility Users Tax, and Business License Tax, and an increase of $12,000 in revenue from Building Permits.
These revised estimates are built upon the final FY 22-23 revenue, while incorporating the current year’s trends.
Other Revenue:
Staff projections also include an estimated increase in Special Projects and Grant revenue of approximately $865,696. This includes an increase of $267,000 in new grant funds including a Rural Energy for America Program (REAP) grant, Local Early Action Plan (LEAP) grant, Coastal Conservancy grant ($50,000 expected to be spent in FY 23- 8 24 out of the $473,500 grant obtained), and Permanent Local Housing Allocation (PLHA) grant ($67,139) and $614,537 in project carry forward from FY 22-23.
In FY 22-23 the City anticipated receiving approximately $672,961 in reimbursements for grant funded projects which include Prop 1 IRWM (Catalina), Prop 1 SW (Contra Costa), and Per Capita Parks (Calabrese Park). Since only $58,424 of these funds was spent in FY 22-23, and these projects are moving ahead in FY 23-24, staff is requesting amending the budget to move the remaining appropriation for these projects from FY 22-23 to FY 23-24. See table below:
CITY OF SAND CITY
Carry Forward from FY 22/23 to FY 23/24
REV Description
ACCT #
FY 2023
Amended
Budget
FY 22/23
Actual
Revenue
June 2023
Budget
Remaining
June 2023
FY 23/24
Adopted
Budget
FY 23/24
Actuals
through
January 2024
Carry Forward
from FY 22/23
FY 23/24
Proposed
Amended
Budget
Difference
4682
4683
4684
PROP 1 IRWM - Catalina
PROP 1 SW - Contra Costa
Parks Grant
$ 131,902
$ 366,059
$ 175,000
$ 20,751
$ -
$ 37,673
$ (111,151)
$ (366,059)
$ (137,327)
$ -
$ -
$ -
$ -
$ 76,734
$ -
$ 111,151
$ 366,059
$ 137,327
$ 111,151
$ 366,059
$ 137,327
$ 111,151
$ 366,059
$ 137,327
Expenditures
In addition to the projected increase in revenues, the Amendment projects an increase in expenditures in FY 23-24. The adopted expenditure budget for FY 23-24 is $8,251,800.
The proposed amendment to the expenditure budget for FY 23-24 is $10,909,300, an estimated increase of $2,657,500.
Operating Expenditures:
The proposed budget amendment contains several changes to the operating expenditures. Staff projections included an estimated increase in operating expenditures of $743,441 when compared to the adopted budget. Some of these expenditures are due to three department heads retiring in February of 2023, which affected FY 23-24 by resulting in an increase in costly contracted services for Administrative Services, and Finance. The services provided by these contracts include the cost of outsourced human resources consultants and financial management consultants. Due to the increase in projects being initiated and completed and grant funding obtained, there has been a resulting increase in planning and engineering service expenditures. In addition, in FY 23-24, the City hired a Human Resources/Risk Manager to replace the Administrative Services Director position which had remained unfilled for several years. The increase also reflects an increase in PERs costs and the purchase of new computer equipment due to the outdated nature of the City’s existing equipment.
Other Expenditures:
9 Other projected expenditures include an estimated increase of $1,914,059 compared to the adopted budget. The increase includes $33,600 for safety improvements in the Police Department and the creation of additional office space. This increase is also in part due to the fact that the City anticipated spending approximately $1,782,566 in FY 22-23 on the following projects, Calabrese Park, Prop 1 IRWM (Catalina), Prop 1 SW (Contra Costa), and West Bay Platform, and $290,000 on the Housing Element. Most of these projects will be completed in FY 23-24 so staff is requesting the remaining appropriation be carried forward to FY 23-24.
CITY OF SAND CITY
Carry Forward from FY 22/23 to FY 23/24
EXP Description
ACCT #
FY 2023
Amended
Budget
FY 22/23
Actual
Expenditure
June 2023
Budget
Remaining
June 2023
FY 23/24
Adopted
Budget
FY 23/24
Actuals
through
January 2024
Carry Forward
from FY 22/23
FY 23/24
Proposed
Amended
Budget
Difference
5010
5010
5732
6311
Parks Project
PROP 1 SW - Contra Costa, IRWM Catalina
West Bay Platform - FEMA
Housing Element
$ 944,143
$ 497,961
$ 340,462
$ 290,000
$ 107,890
$ 109,625
$ 14,533
$ 170,705
$ (836,253)
$ (388,336)
$ (325,929)
$ (119,295)
$ -
$ 100,000
$ -
$ -
$ 665,057
$ 95,941
$ 26,605
$ 98,256
$ 836,253
$ 288,336
$ 325,929
$ 119,295
$ 836,253
$ 388,336
$ 325,929
$ 211,653
$ 836,253
$ 288,336
$ 325,929
$ 119,295
FISCAL IMPACT:
The total revenue for the proposed amended budget for FY 23-24 is $11,320,199 and the total proposed amended expenditures for FY 23-24 is $10,909,300, resulting in an estimated surplus of $410,899.
RECOMMENDATION:
Staff recommends that the Budget and Personnel Committee recommend approval of the Fiscal Year 2023-2024 Proposed Budget Amendment #1 to City Council in substantially the same form as that attached as Attachment 1. The budget will be amended before it is taken to Council in order to include recent Council actions, including: (1) the MBARD grant of $205,000 and (2) a recently approved authorization to purchase property at $800,000. Neither of these items will have a substantial impact on the expected overall budget surplus.
ATTACHMENTS:
1. Fiscal Year 2023-2024 Proposed Budget Amendment #1
10 Description
FY 22/23
Actuals
FY 23/24
Actuals through
1/31/2024
FY 23/24
Adopted Budget
FY 23/24
Proposed Amended
Budget
Difference
Recurring Revenue for Operations $9,320,041 $5,370,816 $10,093,800 $10,287,403 $193,603 Other Project Revenues $255,131 $107,149 $167,100 $1,032,796 $865,696 SUB TOTAL $9,575,172 $5,477,965 $10,260,900 $11,320,199 $1,059,299 Recurring Expenditures for Operations $6,830,314 $4,435,663 $7,424,800 $8,168,241 $743,441 Other Expenditures $893,539 $1,083,742 $827,000 $2,741,059 $1,914,059 SUB TOTAL $7,723,853 $5,519,404 $8,251,800 $10,909,300 $2,657,500 DIFFERENCE $1,851,319 -$41,439 $2,009,100 $410,899 -$1,598,201
CITY SUMMARY
11 Description
FY 23/24
Actuals
FY 23/24 Actuals
through 1/31/2024
FY 23/24
Adopted Budget
FY 23/24
Proposed Amended
Budget
Difference
RECURRING REVENUES
Property Taxes $158,418 $85,595 $135,000 $153,176 $18,176 Sales/Use Taxes $3,622,075 $1,775,190 $3,529,000 $3,529,000 $0 Transaction Tax $3,495,665 $2,281,341 $4,446,000 $4,446,000 $0 TOT Tax $124,723 $67,423 $126,000 $126,000 $0
Franchise/Users Tax $288,154 $145,676 $288,400 $305,400 $17,000 Business License $655,275 $697,845 $693,500 $708,500 $15,000 Planning Revenues $8,308 $3,794 $11,000 $16,300 $5,300
Building Revenues $27,018 $10,339 $19,800 $31,800 $12,000 Police Revenues $49,296 $10,908 $34,200 $25,243 -$8,957 Public Works Revenues $34,880 $29,767 $55,300 $57,040 $1,740 Interest $267,889 $0 $219,600 $336,300 $116,700
Rental $17,293 $11,897 $19,000 $19,000 $0
ROPS Residual $145,642 $53,496 $230,000 $230,000 $0
SA Admin Fees Reimbursement $127,330 $0 $0 $0 $0
Misc. Revenues $87,005 $50,554 $94,500 $98,586 $4,086
Recurring Grants $159,176 $146,992 $185,500 $198,059 $12,559 Cal-Am $51,892 $0 $7,000 $7,000 $0
Subtotal Recurring Revenues $9,320,041 $5,370,816 $10,093,800 $10,287,403 $193,603
OTHER REVENUE SOURCES
Special Project Revenues $234,380 $30,415 $167,100 $353,586 $186,486 Grants $20,751 $76,734 $0 $679,210 $679,210
Subtotal Other Revenue $255,131 $107,149 $167,100 $1,032,796 $865,696 Total Revenue $9,575,172 $5,477,965 $10,260,900 $11,320,199 $1,059,299 Budget Summary
City Revenues
12 CITY OF SAND CITY
Revenues
FY 23/24 Proposed Budget Amendment
ACCOUNT
NUMBER Description
FY 22/23
Actual Revenue
June 2023
FY 23/24
Adopted Budget
FY 23/24
Actuals through
January 2024
FY 23/24
Proposed
Amended
Budget
Difference
NON DEPARTMENTAL
4005 0 Property Tax $ 93,187 $ 76,500 $ 52,752 $ 81,150 $ 4,650 4006 0 ROPS Residual $ 145,642 $ 230,000 $ 53,496 $ 230,000 $ - 4008 0 SA Admin Fees Reimbursement $ 127,330 $ - $ - $ - 4010 0 Prior Year Tax $ 713 $ 1,200 $ 1,035 $ 1,200 $ - 4012 0 Property Tax VLF $ 41,994 $ 43,100 $ 20,287 $ 45,626 $ 2,526 4013 0 MBASIA Claim $ - $ 1,764 $ 1,764 $ 1,764
4015 0 Property Tax - SB 813 $ 20,770 $ 9,000 $ 11,236 $ 20,000 $ 11,000 4020 0 Property Tax Transfer $ 1,409 $ 4,700 $ 63 $ 4,700 $ - 4025 0 Utility Users Tax $ 183,267 $ 183,000 $ 115,217 $ 200,000 $ 17,000 4030 0 Sales/Use Tax $ 3,622,075 $ 3,529,000 $ 1,775,190 $ 3,529,000 $ - 4032 0 Transaction/Use Tax Measure J 1% $ 3,495,665 $ 4,446,000 $ 2,281,341 $ 4,446,000 $ - 4033 0 Business License CASP Fee 90% $ 1,475 $ 1,500 $ 1,512 $ 2,500 $ 1,000 4034 0 TOT - Transient Occupancy Tax $ 124,723 $ 126,000 $ 67,423 $ 126,000 $ - 4035 0 Cable Franchise $ 6,784 $ 7,700 $ 3,059 $ 7,700 $ - 4040 0 Refuse Franchise $ 57,467 $ 63,000 $ 27,400 $ 63,000 $ - 4041 0 AB939/SB1383 $ 12,584 $ 39,700 $ 9,916 $ 39,700 $ - 4045 0 PG & E Gas Franchise $ 4,238 $ 3,200 $ - $ 3,200 $ - 4050 0 PG & E Electric Franchise $ 36,398 $ 31,500 $ - $ 31,500 $ - 4055 0 Business License $ 655,053 $ 693,000 $ 697,732 $ 708,000 $ 15,000 4060 0 Business License Late Fee $ 223 $ 500 $ 114 $ 500 $ - 4305 0 Gas Tax Funds $ 1,188 $ - $ - $ -
4340 0 Property Tax - HOPTR $ 346 $ 500 $ 222 $ 500 $ - 4350 0 Sanitation District Impact Fees $ 10,892 $ 11,500 $ - $ 11,500 $ - 4410 0 Interest City Checking/CD/Property Tax $ 941 $ 500 $ - $ 1,000 $ 500 4411 0 Interest - OPEB $ 522 $ 100 $ - $ 600 $ 500
4413 0 Interest - City Housing $ 14,571 $ 10,500 $ - $ 14,500 $ 4,000 4414 0 Interest - Lease GASB 87 $ 5,676 $ - $ - $ - $ - 4420 0 Interest - LAIF $ 249,666 $ 194,300 $ - $ 300,000 $ 105,700 4425 0 Gain/Loss LAIF GASB 31 FMV $ (23,594) $ - $ - $ - $ - 4450 0 Interest TVI CDs $ 20,107 $ 14,200 $ - $ 20,200 $ 6,000 4500 0 West End Revenue $ 37,521 $ 34,800 $ 35,052 $ 35,052 $ 252 4502 0 West End Mural Festival $ 2,222 $ 2,300 $ - $ 2,300 $ - 4504 0 Art Park Events $ 855 $ 1,500 $ 600 $ 1,500 $ -
4550 0 Publications & Copies Fee $ - $ 100 $ - $ 50 $ (50) 4710 0 Mitigation Fees $ 1,361 $ 1,500 $ - $ 1,400 $ (100) 4730 0 Other Misc Revenue $ 17,659 $ 200 $ 1,106 $ 1,200 $ 1,000 4732 0 Reimbursements $ 586 $ 1,000 $ - $ 1,000 $ -
4733 0 Recycling Grant $ - $ - $ - 13
ACCOUNT
NUMBER Description
FY 22/23
Actual Revenue
June 2023
FY 23/24
Adopted Budget
FY 23/24
Actuals through
January 2024
FY 23/24
Proposed
Amended
Budget
Difference
4736 0 US Bank Card $ 661 $ 400 $ 605 $ 620 $ 220
4740 0 Rental Income $ 17,293 $ 19,000 $ 11,897 $ 19,000 $ - 4833 0 CAL AM Lease $ 51,892 $ 7,000 $ - $ 7,000 $ -
$ 9,041,363 $ 9,788,000 $ 5,169,017 $ 9,958,961 $ 170,961
PLANNING/COMMUNITY DEVELOPMENT
4116 5 STR Application $ 5,370 $ 5,600 $ 394 $ 5,600 $ - 4120 5 Coastal Permit $ 500 $ 1,600 $ - $ 1,600 $ -
4125 5 Conditional Use Permit (CUP) $ 1,754 $ 2,100 $ 1,500 $ 5,100 $ 3,000 4126 5 Temporary CUP $ 200 $ 200 $ 350 $ 500 $ 300
4145 5 Site Permits $ - $ 500 $ 50 $ 500 $ -
4155 5 Design Review $ 150 $ 500 $ - $ 500 $ -
4156 5 Sign Permit $ - $ 100 $ - $ 100 $ -
4219 5 Parking Permits $ 400 $ 400 $ 1,500 $ 2,400 $ 2,000 4335 5 Post Reimburse $ (67) $ - $ -
$ 8,308 $ 11,000 $ 3,794 $ 16,300 $ 5,300
BUILDING
4115 6 Bldg. Permit $ 16,322 $ 5,100 $ 5,831 $ 17,100 $ 12,000 4164 6 Short Term Rental Inspection $ 4,200 $ 4,200 $ - $ 4,200 $ - 4165 6 Plan Check Fees $ 6,495 $ 10,500 $ 4,508 $ 10,500 $ - $ 27,018 $ 19,800 $ 10,339 $ 31,800 $ 12,000
PUBLIC SAFETY
4210 8 City Fines Public Safety $ 2,754 $ 4,200 $ 2,729 $ 5,200 $ 1,000 4211 8 Vehicle Release $ 1,143 $ 1,000 $ 380 $ 1,000 $ - 4221 8 Sand City Parking $ 8,644 $ 10,500 $ 3,635 $ 10,500 $ - 4325 8 Motor Vehicle $ 381 $ 500 $ - $ 500 $ -
4330 8 Prop 172 - 1/2 Tax Police $ 19,675 $ 500 $ 2,031 $ 4,000 $ 3,500 4335 8 Post Reimburse $ - $ 500 $ 1,900 $ 2,000 $ 1,500 4515 8 Dog Licensing $ - $ 100 $ - $ 100 $ -
4524 8 Asset Forfeiture $ 1,393 $ 1,500 $ - $ 1,500 $ - 4560 8 Special Police $ 305 $ 400 $ 190 $ 400 $ -
4639 8 Officer Wellness $ 15,000 $ 15,000 $ - $ - $ (15,000) 4730 0 Other Misc Revenue $ - $ - $ 25 $ 25 $ 25
4732 8 Reimbursements $ - $ 18 $ 18 $ 18
$ 49,296 $ 34,200 $ 10,908 $ 25,243 $ (8,957)
PUBLIC WORKS
4150 11 Bldg Dev. Fees $ - $ 500 $ - $ 500 $ -
4160 11 Engineering Fees $ 13,054 $ 31,500 $ 14,250 $ 31,500 $ - 4205 11 CA Code Fines $ 312 $ 700 $ 497 $ 700 $ -
4305 11 Gas Tax 2015 $ 14,753 $ 2,200 $ 9,688 $ 2,289 $ 89
SUB TOTAL NON DEPARTMENT
SUB TOTAL PLANNING/COMMUNITY DEV
SUB TOTAL BUILDING
SUB TOTAL PUBLIC SAFETY
14 ACCOUNT
NUMBER Description
FY 22/23
Actual Revenue
June 2023
FY 23/24
Adopted Budget
FY 23/24
Actuals through
January 2024
FY 23/24
Proposed
Amended
Budget
Difference
4305 11 Gas Tax 2016 $ 5,800 $ 5,823 $ 23
4305 11 Gas Tax 2017 $ 2,600 $ 3,126 $ 526
4305 11 Gas Tax 2017.5 $ 1,000 $ 1,000 $ -
4305 11 Gas Tax 2013 $ 3,100 $ 3,100 $ -
4306 11 RMRA-Road Maint $ 6,760 $ 7,900 $ 5,331 $ 9,002 $ 1,102 $ 34,880 $ 55,300 $ 29,767 $ 57,040 $ 1,740
GRANTS
4069 8 Cops Grant/CLEEP $ 147,973 $ 173,500 $ 144,492 $ 186,159 $ 12,659 4647 8 Grant-Bullet Proof Vests $ 1,203 $ 1,900 $ - $ 1,900 $ - 4682 0 PROP 1 IRWM - Catalina $ 20,751 $ 111,151 $ 111,151 4683 0 PROP 1 SW - Contra Costa $ - $ 76,734 $ 366,059 $ 366,059 4836 8 CSA74-Grant EMS $ 2,500 $ 2,600 $ 2,500 $ 2,500 $ (100) 4729 0 MBASIA/Fitness $ 7,500 $ 7,500 $ - $ 7,500 $ -
4608 5 REAP Grant $ 85,000 $ 85,000
4611 5 Coastal Conservancy Grant $ 50,000 $ 50,000
4609 5 PLHA Grant $ 67,000 $ 67,000
$ 179,927 $ 185,500 $ 223,726 $ 877,269 $ 691,769
4530 0 South of Tioga Reim $ 53,481 $ 50,000 $ 30,415 $ 50,000 $ - 4531 0 South of Tioga Plan Check $ 4,563 $ 20,000 $ - $ 20,000 $ - 4532 0 South of Tioga Building Permit $ 6,405 $ 30,000 $ - $ 30,000 $ - 4533 0 CAL AM Reimbursement $ 2,255 $ 2,100 $ - $ 2,100 $ - 4607 5 LEAP Grant $ - $ 65,000 $ 65,000
4608 5 REAP Grant $ 65,000 $ - $ -
$ 131,703 $ 102,100 $ 30,415 $ 167,100 $ 65,000
PARKS
4684 12 Parks Grant $ 37,673 $ 171,486 $ 171,486
$ 37,673 $ - $ - $ 171,486 $ 171,486
COMMUNITY OUTREACH
4706 18 Habitat Revenue $ 65,003 $ 65,000 $ - $ 15,000 $ (50,000) $ 65,003 $ 65,000 $ - $ 15,000 $ (50,000)
$ 9,575,172 $ 10,260,900 $ 5,477,965 $ 11,320,199 $ 1,059,299
SUB TOTAL PUBLIC WORKS
SUB TOTAL PARKS
SUB TOTAL COMM. OUTREACH
GRAND TOTAL REVENUES
SUB TOTAL GRANTS
SPECIAL PROJECTS
SUB TOTAL SPECIAL PROJECTS
15 Description
FY 23/24
Actuals
FY 23/24
Actuals through
1/31/2024
FY 23/24
Adopted Budget
Proposed Amended
Budget FY 23/24 Difference
RECURRING EXPENSES
City Council $116,563 $56,110 $135,100 $105,188 -$29,912 Administration $679,574 $351,612 $686,500 $856,239 $169,739 Finance $509,175 $340,102 $387,800 $594,470 $206,670
Attorney $172,814 $94,478 $257,100 $257,100 $0
Planning $399,475 $226,172 $246,800 $460,500 $213,700
Building $39,951 $25,334 $54,800 $54,800 $0
Police $3,487,334 $2,214,999 $3,758,800 $3,843,030 $84,230 Fire $328,054 $346,268 $345,000 $346,268 $1,268
Public Works $746,728 $552,524 $1,189,900 $1,258,861 $68,961 Parks $7,735 $6,128 $12,500 $14,500 $2,000
Government Buildings $71,905 $60,595 $60,700 $70,619 $9,919 Community Outreach $144,135 $90,719 $150,600 $171,600 $21,000 Recurring Grants $3,313 $1,037 $2,500 $4,300 $1,800
Non-Departmental $123,556 $69,584 $136,700 $130,765 -$5,935
SUBTOTAL FOR RECURRING
EXPENSES $6,830,314 $4,435,663 $7,424,800 $8,168,241 $743,441
OTHER EXPENSES
Capital Outlay $328,245 $66,502 $252,800 $286,400 $33,600 Economic Development $150,130 $116,003 $184,200 $184,200 $0 Grants/Special Projects $415,164 $901,237 $390,000 $2,270,459 $1,880,459 SUBTOTAL OTHER EXPENSES $893,539 $1,083,742 $827,000 $2,741,059 $1,914,059 TOTAL EXPENSES $7,723,853 $5,519,404 $8,251,800 $10,909,300 $2,657,500 Budget Summary
City Expenditures
16 CITY OF SAND CITY
Expenditures
FY 23/24 Proposed Budget Amendment
ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
NON DEPARTMENT
5000 0 Municiple Code Updates $ 2,557 $ 3,100 $ 1,440 $ 3,100 $ - 5001 0 Memberships Public Agencies $ 15,392 $ 14,000 $ 2,165 $ 14,000 $ - 5002 0 Memberships Voluntary $ 6,229 $ 10,000 $ 7,979 $ 12,000 $ 2,000 5005 0 Arts Council $ 2,800 $ 20,000 $ 1,391 $ 5,000 $ (15,000) 5009 0 COVID General $ 1,742 $ - $ - $ -
5025 0 Dues/Subscrptions $ 182 $ 200 $ 475 $ 700 $ 500
5070 0 Health Benefits $ 953 $ 1,300 $ 684 $ 1,300 $ -
5081 0 GASB 68 Report/ CalPERs $ 2,100 $ 2,200 $ 2,100 $ 2,200 $ - 5202 0 EAP Program w/MBASIA $ 1,189 $ 1,300 $ 1,615 $ 1,615 $ 315 5425 0 Technical Support $ 11,042 $ 2,600 $ 9,786 $ 14,400 $ 11,800 5720 0 Auto Maintanence $ 6,733 $ 6,000 $ - $ 2,000 $ (4,000) 5905 0 City Events $ 300 $ - $ -
5910 0 Donations $ 4,386 $ 6,500 $ - $ 6,500 $ -
5930 0 Misc. Expense $ 2,665 $ 3,000 $ 1,462 $ 3,000 $ - 5935 0 Equip. Maint. $ 8,917 $ 8,400 $ 4,134 $ 8,400 $ - 5940 0 Office Supplies $ 23,586 $ 25,000 $ 15,974 $ 25,000 $ - 5945 0 Office Phones $ 1,144 $ 1,500 $ 644 $ 1,500 $ -
5950 0 Physical/Vaccin $ - $ 200 $ - $ - $ (200)
5955 0 Official Bonds $ 1,216 $ 1,300 $ 1,276 $ 1,300 $ - 5960 0 Utilities $ 27,391 $ 25,000 $ 16,397 $ 25,000 $ - 5970 0 Equip. Purchase $ 1,174 $ 2,100 $ - $ 1,000 $ (1,100) 5980 0 Bank Charges $ 258 $ 1,000 $ 9 $ 250 $ (750)
5998 0 Internet/Web $ 1,599 $ 2,000 $ 2,053 $ 2,500 $ 500 $ 123,556 $ 136,700 $ 69,584 $ 130,765 $ (5,935)
CITY COUNCIL
5025 1 Dues/Subscriptions $ 300 $ -
5030 1 Auto Allowance $ 2,400 $ 2,400 $ 1,400 $ 2,400 $ - 5040 1 Salaries $ 5,700 $ 12,500 $ 24,000 $ 24,000
5065 1 Dental $ 4,099 $ 4,300 $ 2,497 $ 4,300 $ -
5066 1 Vision Coverage $ 764 $ 900 $ 430 $ 900 $ -
5067 1 Life Ins $ - $ - $ 126 $ 126 $ 126
5070 1 Health Benefits $ 57,900 $ 55,800 $ - $ - $ (55,800) 5073 1 PERS Retire EE $ 415 $ 700 $ - $ 700 $ -
5075 1 PERS $ 1,237 $ 600 $ 1,625 $ 2,000 $ 1,400
5078 1 PERs Survivor $ - $ 200 $ 48 $ 200 $ -
5079 1 Deferred Comp $ 4,400 $ 6,000 $ 6,300 $ 16,000 $ 10,000 5080 1 FICA/Medicare $ 3,903 $ 1,500 $ 624 $ 1,500 $ -
SUB TOTAL NON DEPARTMENT
17 ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
5085 1 CA SUI/ETT $ 767 $ 400 $ 666 $ 1,200 $ 800
5095 1 Train/Meetings $ 8,292 $ 15,000 $ 5,953 $ 15,000 $ - 5110 1 Council Meeting $ 12,000 $ 18,000 $ 55 $ 1,000 $ (17,000) 5120 1 Elections $ 1,217 $ - $ - $ -
5137 1 GASB 68 Liability $ 3,158 $ 16,700 $ 16,157 $ 16,200 $ (500) 5925 1 Liability Ins. $ 717 $ 800 $ 592 $ 1,183 $ 383
5945 1 Office Phones $ 3,841 $ 4,400 $ 1,115 $ 2,400 $ (2,000) 5965 1 Work. Comp. Ins $ 1,263 $ - $ 836 $ 4,079 $ 4,079 5970 1 Equip. Purchase $ 2,902 $ 6,300 $ 1,265 $ 3,000 $ (3,300) 5985 1 Exercise Prgm $ 1,290 $ 1,100 $ 3,920 $ 9,000 $ 7,900 $ 116,563 $ 135,100 $ 56,110 $ 105,188 $ (29,912)
ADMINISTRATION
5019 2 Temp Staffing $ 49,422 $ 10,000 $ - $ - $ (10,000) 5020 2 Contract Svcs. $ 14,725 $ 60,000 $ 29,750 $ 93,275 $ 33,275 5025 2 Dues/Subscription/Membership $ 5,310 $ 4,200 $ 3,403 $ 4,200 $ - 5030 2 Auto Allowance $ 3,600 $ 3,600 $ 2,100 $ 3,600 $ - 5035 2 Service Contract $ 9,232 $ 9,800 $ - $ 8,000 $ (1,800) 5040 2 Salaries $ 319,023 $ 376,500 $ 186,050 $ 407,000 $ 30,500 5042 2 Paid Time Off $ 32,143 $ 5,000 $ 10,177 $ 13,200 $ 8,200 5060 2 L.T.D. $ 2,666 $ 2,200 $ 1,152 $ 2,200 $ -
5065 2 Dental $ 3,108 $ 7,000 $ 3,480 $ 7,000 $ -
5066 2 Vision Coverage $ 474 $ 1,100 $ 299 $ 1,100 $ -
5067 2 Life Ins. $ 480 $ 800 $ 126 $ 800 $ -
5070 2 Health Benefits $ 33,199 $ 62,700 $ 26,105 $ 62,700 $ - 5072 2 Health-Retirees $ 25,788 $ 25,400 $ 23,064 $ 45,400 $ 20,000 5073 2 Pers Retire EE $ 6,537 $ - $ - $ -
5075 2 PERS $ 25,084 $ 41,000 $ 14,118 $ 36,000 $ (5,000) 5078 2 PERs Survivor $ - $ 200 $ 48 $ 200 $ -
5079 2 Deferred Comp $ 1,800 $ 3,600 $ 2,900 $ 10,800 $ 7,200 5080 2 FICA/Medicare $ 5,152 $ 5,300 $ 3,046 $ 5,300 $ - 5085 2 CA SUI/ETT $ 271 $ 400 $ 340 $ 600 $ 200
5095 2 Training/Meetings $ 7,422 $ 12,000 $ 11,816 $ 17,000 $ 5,000 5137 2 GASB 68 Liability $ 70,752 $ 600 $ 581 $ 600 $ - 5140 2 Records Retention $ 250 $ - $ - $ -
5210 2 ADP/Shred It $ 4,214 $ 5,600 $ 2,667 $ 5,600 $ - 5425 2 Technical Support $ 5,538 $ 6,300 $ 325 $ 6,300 $ - 5740 2 Employment Screening $ 199 $ - $ - $ -
5770 8 Equip/Computer/Software $ - $ - $ - $ 18,000 $ 18,000 5925 2 Liability Ins $ 13,630 $ 20,700 $ 11,676 $ 23,352 $ 2,652 5945 2 Office Phones $ 3,383 $ 3,300 $ 772 $ 1,300 $ (2,000) 5965 2 WC Ins $ 32,829 $ 17,800 $ 16,503 $ 80,512 $ 62,712 5970 2 Equipment $ 2,563 $ 1,000 $ 485 $ 1,000 $ -
SUB TOTAL CITY COUNCIL
18 ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
5985 2 Exercise Program $ 780 $ 400 $ 630 $ 1,200 $ 800 $ 679,574 $ 686,500 $ 351,612 $ 856,239 $ 169,739
FINANCE
5020 3 Contract Svcs. $ 148,726 $ 76,500 $ 121,684 $ 148,800 $ 72,300 5023 3 Sales/Transaction Tax Fees $ 11,078 $ - $ - $ -
5025 3 Dues/Subscrptn $ 540 $ 300 $ 202 $ 300 $ -
5040 3 Salaries $ 86,680 $ 113,400 $ 123,839 $ 197,400 $ 84,000 5042 3 Paid Time Off $ 41,743 $ - $ - $ - $ -
5060 3 L.T.D. $ 837 $ 900 $ - $ 900 $ -
5065 3 Dental $ 419 $ 2,400 $ 956 $ 2,400 $ -
5066 3 Vision Coverage $ 79 $ 400 $ 55 $ 400 $ -
5067 3 Life Ins. $ 167 $ 300 $ 281 $ 500 $ 200
5070 3 Health Benefits $ 10,023 $ 20,900 $ 25,322 $ 40,900 $ 20,000 5072 3 Health Retirees $ - $ 19,200 $ - $ - $ (19,200)
5073 3 Pers Retire EE $ 6,856 $ - $ - $ -
5075 3 PERS $ 12,548 $ 11,200 $ 10,410 $ 23,200 $ 12,000 5078 3 PERS Survivor $ - $ 100 $ 48 $ 100 $ -
5079 3 Deferred comp $ 700 $ 1,200 $ 3,800 $ 5,200 $ 4,000 5080 3 FICA/Medicare $ 1,867 $ 1,700 $ 2,181 $ 2,700 $ 1,000 5085 3 CA SUI/ETT $ 112 $ 200 $ 313 $ 500 $ 300
5095 3 Train/Meetings $ - $ 5,000 $ 4,093 $ 6,000 $ 1,000 5137 3 GASB 68 Liability $ 72,636 $ 300 $ 290 $ 300 $ - 5405 3 Property Tax Fees $ 991 $ - $ - $ -
5410 3 Audit $ 65,500 $ 40,000 $ 9,350 $ 61,000 $ 21,000 5415 3 Mngt. Services $ 4,056 $ 6,300 $ - $ - $ (6,300) 5425 3 Technical Spprt $ 5,338 $ 6,000 $ 5,366 $ 6,500 $ 500 5440 3 BL/PROP/SAL $ 24,108 $ 21,000 $ 21,054 $ 35,000 $ 14,000 5925 3 Liability Ins. $ 3,587 $ 6,500 $ 3,548 $ 7,096 $ 596 5965 3 Work. Comp. Ins $ 6,313 $ 5,600 $ 5,015 $ 24,464 $ 18,864 5970 3 Equip. Purchase $ 4,271 $ 5,000 $ 485 $ 2,500 $ (2,500) 5985 3 Exercise Program $ 1,810 $ 3,310 $ 3,310
5986 3 Budget Software $ 23,400 $ - $ - $ (23,400)
5986 3 Financial Management Software $ 20,000 $ 25,000 $ 5,000 $ 509,175 $ 387,800 $ 340,102 $ 594,470 $ 206,670
ATTORNEY
5072 4 Health Retirees $ 4,812 $ 5,100 $ 2,520 $ 5,100 $ - 5545 4 Outside Attorney $ 168,002 $ 252,000 $ 91,958 $ 252,000 $ - $ 172,814 $ 257,100 $ 94,478 $ 257,100 $ -
SUB TOTAL ADMINISTRATION
SUB TOTAL FINANCE
SUB TOTAL ATTORNEY
19 ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
PLANNING/COMMUNITY DEVELOPMENT
5020 5 Contract Svcs. $ 159,742 $ 216,700 $ 212,198 $ 427,600 $ 210,900 5040 5 Salaries $ 77,552 $ - $ -
5042 5 Paid Time Off $ 21,010 $ - $ -
5055 5 Overtime $ 210 $ - $ -
5060 5 L.T.D. $ 651 $ - $ -
5065 5 Dental $ 419 $ - $ -
5066 5 Vision Coverage $ 79 $ - $ -
5067 5 Life Ins. $ 167 $ - $ -
5070 5 Health Benefits $ 8,441 $ - $ -
5072 5 Health Retirees $ 14,748 $ 12,700 $ 10,501 $ 21,700 $ 9,000 5073 5 Pers Retire EE $ 6,701 $ - $ -
5075 5 PERS $ 12,773 $ - $ -
5079 5 Deferred Comp $ 700 $ - $ -
5080 5 FICA/Medicare $ 1,421 $ - $ -
5085 5 CA SUI/ETT $ 112 $ - $ -
5095 5 Train/Meetings $ - $ - $ -
5137 5 GASB 68 Liability $ 75,794 $ - $ -
5370 5 Planning/Other $ 95 $ 300 $ - $ 300 $ -
5423 5 Iworq $ 3,000 $ - $ 3,000 $ -
5425 5 Technical Spprt $ 567 $ 1,000 $ - $ 1,000 $ -
5920 5 Advertising $ 7,444 $ 9,000 $ 3,046 $ 6,000 $ (3,000) 5925 5 Liability Ins. $ 3,587 $ 3,600 $ - $ - $ (3,600) 5945 5 Office Phones $ 950 $ 500 $ 426 $ 900 $ 400
5965 5 Work. Comp. Ins $ 6,313 $ - $ -
5970 5 Equip. Purchase $ - $ - $ -
$ 399,475 $ 246,800 $ 226,172 $ 460,500 $ 213,700
BUILDING
5020 6 Contract Services $ 360 $ 5,300 $ - $ 5,300 $ -
5318 6 STR Inspections $ 2,160 $ 4,500 $ - $ 4,500 $ -
5319 6 Building Inspection $ 32,655 $ 31,500 $ 22,534 $ 31,500 $ - 5320 6 Plan Check $ 1,977 $ 10,500 $ - $ 10,500 $ -
5423 6 Iworq $ 2,800 $ 3,000 $ 2,800 $ 3,000 $ -
$ 39,951 $ 54,800 $ 25,334 $ 54,800 $ -
PUBLIC SAFETY
5025 8 Dues/Subscrptn $ 1,440 $ 2,000 $ 1,267 $ 2,000 $ - 5040 8 Salaries $ 1,406,031 $ 1,538,100 $ 780,895 $ 1,544,500 $ 6,400 5041 8 W/C Wages $ 123,225 $ 130,153 $ - $ -
5042 8 Paid Time Off $ 268,759 $ 280,000 $ 207,042 $ 280,000 $ - 5043 8 Holiday $ 7,744 $ 15,000 $ 10,090 $ 15,000 $ -
5055 8 Overtime $ 53,107 $ 50,000 $ 52,051 $ 60,000 $ 10,000
SUB TOTAL COMMUNITY DEV
SUB TOTAL BUILDING
20 ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
5060 8 L.T.D. $ 3,017 $ 3,200 $ 2,552 $ 3,200 $ -
5065 8 Dental $ 20,928 $ 21,900 $ 12,054 $ 21,900 $ -
5066 8 Vision Coverage $ 3,203 $ 3,400 $ 1,781 $ 3,400 $ - 5067 8 Life Ins. $ 2,542 $ 2,700 $ 1,332 $ 2,700 $ -
5070 8 Health Benefits $ 223,199 $ 222,900 $ 153,171 $ 262,900 $ 40,000 5072 8 Health - Retirees $ 83,003 $ 95,500 $ 50,427 $ 95,500 $ - 5073 8 Pers Retire EE $ 5,949 $ 6,200 $ - $ 6,200 $ -
5075 8 PERS $ 229,949 $ 267,500 $ 209,652 $ 367,500 $ 100,000 5077 8 PERS Replacement $ - $ 7,500 $ - $ 7,500 $ -
5078 8 PERS Survivor $ - $ 700 $ 307 $ 700 $ -
5079 8 Deferred Comp $ 12,900 $ 13,200 $ 21,925 $ 39,600 $ 26,400 5080 8 FICA/Medicare $ 26,725 $ 23,400 $ 16,117 $ 23,400 $ - 5085 8 CA SUI/ETT $ 1,440 $ 1,700 $ 1,158 $ 1,700 $ -
5095 8 Train/Meetings $ 9,696 $ 10,500 $ 5,360 $ 10,500 $ - 5096 8 POST Training $ - $ 1,000 $ - $ 1,000 $ -
5137 8 GASB 68 Liability $ 209,447 $ 201,500 $ 194,951 $ 195,000 $ (6,500) 5425 8 Technical Spprt $ 21,237 $ 30,000 $ 11,280 $ 18,000 $ (12,000) 5710 8 Animal Reg/Vet $ 3,150 $ 4,000 $ 2,576 $ 4,000 $ - 5715 8 Auto Fuel $ 34,773 $ 37,000 $ 15,922 $ 37,000 $ - 5720 8 Auto Maint. $ 15,903 $ 22,000 $ 18,317 $ 22,000 $ - 5721 8 Auto Detailing $ 3,149 $ 3,100 $ 192 $ 1,100 $ (2,000) 5723 8 Mobile License $ - $ 3,300 $ - $ 3,300 $ -
5725 8 Comm & ACJIS $ 29,630 $ 39,400 $ - $ 39,400 $ -
5727 8 911 Center $ 37,448 $ 39,300 $ 30,863 $ 41,450 $ 2,150 5740 8 Employment Screening $ 13,753 $ 343 $ 343 $ 343
5745 8 Equipment $ 1,930 $ 10,000 $ 1,539 $ 2,500 $ (7,500) 5746 8 Range Fees and Supplies $ 9,455 $ 10,000 $ 945 $ 10,000 $ - 5747 8 SRU Annual Fee $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ - 5765 8 Reserves $ 17,097 $ 32,000 $ 14,158 $ 25,000 $ (7,000) 5770 8 Equip/Computer/Software $ 7,930 $ 8,000 $ 3,729 $ 51,200 $ 43,200 5785 8 Police Supplies $ 4,657 $ 6,300 $ 2,607 $ 6,300 $ - 5794 8 Special Skills $ 1,759 $ 1,300 $ 700 $ 1,300 $ - 5795 8 Uniform Allow. $ 10,085 $ 7,000 $ 6,601 $ 10,000 $ 3,000 5796 8 PD Education $ 64,356 $ 67,600 $ 40,434 $ 67,600 $ - 5797 8 Arrest/Investigations $ 5,834 $ 5,000 $ 3,036 $ 5,000 $ - 5798 8 Computer Maintenance $ 15,536 $ 16,000 $ 15,443 $ 16,000 $ - 5884 8 Security $ 498 $ 700 $ 5,578 $ 10,700 $ 10,000
5885 8 Supplies $ 14 $ - $ -
5908 8 Liability AON Public Safety $ - $ - $ 979 $ 979 $ 979 5925 8 Liability Ins. $ 114,777 $ 92,300 $ 46,977 $ 93,953 $ 1,653 5929 8 Rental Payments $ 5,848 $ 5,600 $ 3,350 $ 5,600 $ - 21
ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
5934 8 NGEN Maintenance $ 17,064 $ 18,000 $ 15,410 $ 19,475 $ 1,475 5935 8 Equip. Maint. $ 9,900 $ 10,200 $ - $ 10,200 $ -
5945 8 Office Phones $ 8,505 $ 15,000 $ 4,082 $ 15,000 $ - 5965 8 Work. Comp. Ins $ 287,887 $ 453,300 $ 66,398 $ 323,930 $ (129,370) 5985 8 Exercise Prgm $ 2,520 $ 2,900 $ 3,550 $ 5,900 $ 3,000 5997 8 Nighthawk WiFi $ 2,897 $ 3,000 $ 1,449 $ 3,000 $ - 5998 8 Internet/Web $ 2,337 $ 3,100 $ 1,741 $ 3,100 $ - 6123 8 EOC Expenses $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ - 6399 8 Art Park $ 583 $ - $ -
6618 8 Equip Lease - Principle $ 31,180 $ 32,000 $ 32,000 $ 32,000 $ - 6619 8 Equip Lease - Interest $ 3,340 $ 3,500 $ 2,520 $ 3,500 $ - $ 3,487,334 $ 3,758,800 $ 2,214,999 $ 3,843,030 $ 84,230
FIRE DEPARTMENT
5070 9 Health Benefits $ (826) $ - $ -
5750 9 Fire Services Contract $ 328,840 $ 345,000 $ 346,268 $ 346,268 $ 1,268 5785 9 Police Supplies $ 40 $ - $ -
$ 328,054 $ 345,000 $ 346,268 $ 346,268 $ 1,268
PUBLIC WORKS
5019 11 Temp Staffing $ 1,517 $ 1,500 $ - $ 1,500 $ -
5020 11 Contract Services $ 139,440 $ 370,000 $ 77,915 $ 370,000 $ - 5025 11 Dues/Subscriptions $ 573 $ 1,100 $ - $ 1,100 $ - 5027 11 Permits/Licenses $ 3,535 $ 5,100 $ 13,644 $ 13,644 $ 8,544 5028 11 Pest Control $ 910 $ 800 $ 390 $ 800 $ -
5040 11 Salaries $ 175,395 $ 245,200 $ 138,255 $ 245,200 $ - 5042 11 Paid Time Off $ 1,105 $ 1,200 $ - $ 1,200 $ -
5055 11 Overtime $ 4,944 $ 2,000 $ 5,018 $ 6,000 $ 4,000 5060 11 L.T.D. $ 2,271 $ 2,100 $ 1,248 $ 2,100 $ -
5065 11 Dental $ 5,237 $ 5,300 $ 3,034 $ 5,300 $ -
5066 11 Vision Coverage $ 834 $ 900 $ 385 $ 900 $ -
5067 11 Life Ins $ 719 $ 800 $ 378 $ 800 $ -
5070 11 Health Benefits $ 47,480 $ 55,800 $ 26,288 $ 55,800 $ - 5073 11 PERS Retire $ 10,972 $ 15,600 $ - $ - $ (15,600) 5075 11 PERS $ 28,728 $ 39,100 $ 26,845 $ 46,100 $ 7,000 5078 11 PERS Survivor $ - $ 200 $ 71 $ 200 $ -
5079 11 Deferred Comp $ 2,500 $ 3,600 $ 3,100 $ 12,600 $ 9,000 5080 11 FICA/Medicare $ 3,411 $ 3,600 $ 2,398 $ 5,600 $ 2,000 5085 11 CA SUI/EET $ 300 $ 400 $ 282 $ 400 $ -
5095 11 Training/Meetings $ - $ 1,000 $ 1,557 $ 1,600 $ 600 5137 11 GASB 68 Liability $ 95,528 $ 177,800 $ 172,022 $ 172,022 $ (5,778) 5425 11 Technical Support $ 51 $ 2,100 $ 535 $ 2,100 $ - 5720 11 Auto Maintenance $ 12,097 $ 15,000 $ 3,532 $ 15,000 $ -
SUB TOTAL PUBLIC SAFETY
SUB TOTAL FIRE DEPARTMENT
22 ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
5795 11 Uniform Allowance $ 3,062 $ 3,000 $ 1,139 $ 3,000 $ - 5797 11 Arrests/Investigations $ 48 $ - $ -
5820 11 Storm Water Maintenance $ - $ 9,400 $ - $ 15,000 $ 5,600 5820 11 3 Year Sediment Removal $ 37,000 $ 45,000 $ 8,000 5845 11 Hope Services $ 48,458 $ 72,000 $ 36,874 $ 72,000 $ - 5855 11 Street Lighting $ 13,326 $ 11,000 $ 5,553 $ 11,000 $ - 5860 11 Street Maintenance $ 4,241 $ 15,000 $ 799 $ 15,000 $ - 5861 11 Adopt a Highway $ 3,850 $ 4,200 $ 2,450 $ 4,200 $ - 5865 11 Flags/Banners $ 4,551 $ 5,200 $ - $ 5,200 $ -
5884 11 Security $ 1,327 $ 1,500 $ 129 $ 1,500 $ -
5885 11 Supplies $ 3,647 $ 5,000 $ 728 $ 5,000 $ -
5888 11 Equipment rental $ 385 $ 1,500 $ 590 $ 1,500 $ - 5889 11 Urban Runoff $ 11,910 $ 12,500 $ - $ 12,500 $ - 5898 11 Street Signs $ 751 $ 3,500 $ - $ 3,500 $ -
5925 11 Liability Ins $ 7,174 $ 14,100 $ 7,959 $ 15,917 $ 1,817 5935 11 Equipment Maintenance $ - $ 1,000 $ - $ 1,000 $ - 5936 11 Storage $ 4,354 $ 3,800 $ 2,461 $ 3,800 $ -
5945 11 Office Phones $ 1,935 $ 3,500 $ 503 $ 1,500 $ (2,000) 5961 11 Refuse/Trash $ 5,219 $ 6,300 $ 2,699 $ 6,300 $ - 5963 11 Irrigation Land $ 41 $ 10,000 $ - $ 10,000 $ -
5965 11 WC Ins $ 86,282 $ 12,100 $ 11,249 $ 54,878 $ 42,778 5970 11 Equipment Purchase $ 6,594 $ 6,500 $ 99 $ 7,000 $ 500 5985 11 Exercise Program $ 540 $ 400 $ 1,630 $ 2,900 $ 2,500 5998 11 Internet / Web $ 1,490 $ 1,200 $ 768 $ 1,200 $ - $ 746,728 $ 1,189,900 $ 552,524 $ 1,258,861 $ 68,961
PARKS
5020 12 Contract Services $ 4,800 $ 5,000 $ 1,000 $ 5,000 $ - 5630 12 Maintenance $ 183 $ - $ -
5881 12 Park Supplies $ 2,051 $ 4,000 $ 1,594 $ 4,000 $ - 5935 12 Equipment Maintenance $ - $ 1,500 $ 170 $ 1,500 $ - 5970 12 Equipment Purchase $ 701 $ 2,000 $ 3,364 $ 4,000 $ 2,000 $ 7,735 $ 12,500 $ 6,128 $ 14,500 $ 2,000
GOVERNMENT BUILDINGS & FACILITIES
5884 15 Security $ 3,431 $ 3,700 $ 711 $ 5,700 $ 2,000
5915 15 Property Ins - Fire /Theft $ 37,445 $ 39,000 $ 46,670 $ 46,670 $ 7,670 5940 15 Office Supplies $ 56 $ 249 $ 249 $ 249
6020 15 Maint/Repairs $ 30,973 $ 18,000 $ 12,964 $ 18,000 $ - $ 71,905 $ 60,700 $ 60,595 $ 70,619 $ 9,919
COMMUNITY OUTREACH
5004 18 West End Celebration $ 83,549 $ 75,000 $ 54,641 $ 95,000 $ 20,000
SUB TOTAL GOVERNMENT BUILDINGS
SUB TOTAL PUBLIC WORKS
SUB TOTAL PARKS
23 ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
5095 18 Train/Meetings Community Out $ 1,066 $ 829 $ 1,000 $ 1,000 5873 18 Bike Trail Ele $ 4,167 $ 4,200 $ 2,028 $ 4,200 $ - 5905 18 City Events $ 32,618 $ 35,000 $ 22,391 $ 35,000 $ - 5920 18 Advertising $ 15,080 $ 15,100 $ 8,087 $ 15,100 $ - 5967 18 Public Surveys $ 3,900 $ - $ - $ -
6030 18 Community Garden Fencing & Imp $ 15,000 $ 15,000 $ - 6020 18 Maint - Bike Trail /Garden/Art Park $ 3,756 $ 6,300 $ 2,744 $ 6,300 $ - $ 144,135 $ 150,600 $ 90,719 $ 171,600 $ 21,000
GRANTS
5010 12 Parks Capital Outlay $ 107,890 $ 665,057 $ 836,253 $ 836,253 5010 20 Prop 1 SW Contra Costa/IRWM Catalina $ 109,625 $ 100,000 $ 95,941 $ 388,336 $ 288,336 5732 0 FEMA Grant-Bay Street (Cal OES) $ 14,533 $ 26,605 $ 325,929 $ 325,929 5733 0 Recycling Grant $ - $ - $ -
6362 0 CSA74-Grant EMS $ 908 $ 2,500 $ 435 $ 2,500 $ -
5736 8 Bullet Proof Vests Grant $ 2,406 $ 601 $ 1,800 $ 1,800 6365 5 Cannabis Grant $ 288 $ 288 $ 288
5 Coastal Conservancy $ - $ 50,000 $ 50,000
6370 5 REAP Grant Website $ 7,155 $ 85,000 $ 85,000
5 PLHA Grant $ 67,000 $ 67,000
$ 235,362 $ 102,500 $ 796,083 $ 1,757,106 $ 1,654,606
6394 18 Mural Festival $ 66,250 $ 80,000 $ 80,000 $ 80,000 $ - 6399 18 Art Park $ 4,285 $ 4,200 $ 2,480 $ 4,200 $ -
6420 0 S of Tioga $ 59,379 $ 50,000 $ 22,285 $ 88,500 $ 38,500 6421 0 S OF Tioga Plan Check $ 3,361 $ 20,000 $ - $ - $ (20,000) 6422 0 S OF Tioga Building Inspection $ 16,855 $ 30,000 $ 11,239 $ 11,500 $ (18,500) $ 150,130 $ 184,200 $ 116,003 $ 184,200 $ -
5020 2 Contracted Services $ - $ - $ 16,000 $ 16,000
5913 0 Digitize Records $ 12,411 $ 10,000 $ 7,934 $ 10,000 $ - 6281 18 Habitat Conservation - N of Playa $ - $ 30,000 $ - $ 30,000 $ - 6311 5 Housing Element $ 170,705 $ 98,256 $ 211,653 $ 211,653 6312 5 General Plan $ - $ 250,000 $ - $ 250,000 $ -
6308 0 TAMC Row Landscape $ - $ - $ - $ -
$ 183,115 $ 290,000 $ 106,191 $ 517,653 $ 227,653
CAPITAL OUTLAY
5010 8 Capital Outlay - Police $ 243,153 $ 195,000 $ 51,749 $ 210,000 $ 15,000 SUB TOTAL COMM. OUTREACH
ECONOMIC DEVELOPMENT
SPECIAL PROJECTS
SUB TOTAL GRANTS
SUB TOTAL ECON DEVELOPMENT
SUB TOTAL SPECIAL PROJECTS
24 ACCOUNT
NUMBER Description
FY 22/23
Actual Expenses
June 2023
FY 23/24 Adopted
Budget
FY 23/24 Actuals
through January
2024
FY 23/24 Proposed
Amended Budget Difference
5010 11 Capital Outlay - PW $ 79,276 $ 32,800 $ 14,753 $ 32,800 $ - 5010 15 City Hall Imp $ 756 $ 18,600 $ 18,600
5010 18 Art Park Imp $ 5,059 $ 25,000 $ - $ 25,000 $ -
5010 20 Land Purchase $ - $ - $ - $ - $ -
5010 20 Pendergrass Way $ -
5010 11 Desal Wells Expense $ - $ - $ -
$ 328,245 $ 252,800 $ 66,502 $ 286,400 $ 33,600
$ 7,723,853 $ 8,251,800 $ 5,519,404 $ 10,909,300 $ 2,657,500
SUBTOTAL CAPITAL OUTLAY
GRAND TOTAL EXPENSES
25