Agenda packet — Budget and Personnel Committee, May 29, 2024

SPECIAL BUDGET MEETING

BUDGET AND PERSONNEL COMMITTEE
WEDNESDAY, MAY 29, 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 Meeting Minutes for March 27, 2024
Minutes
4B. Consideration of the Fiscal Year 2024-2025 Proposed Budget and Approval to City Council
Staff Report
Fiscal Year 2024-2025 Proposed Budget

5. CLOSED SESSION

6. ADJOURNMENT
AGENDA

BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Wednesday, May 29, 2024
2:00 PM
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.
2 AGENDA ITEM
4A.

Approve the Budget and Personnel
Committee Meeting Minutes for March
27, 2024
3 1

MINUTES

BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Wednesday, March 27, 2024
2:00 PM

1. CALL TO ORDER
Mayor Carbone called the meeting to order at 2:00 PM.

2. ROLL CALL

Present: Mayor Carbone
Councilmember Sofer
Staff: City Manager Vibeke Norgaard
Finance Manager Jennifer Pope
HR/Risk Manager Audrey Cray
City Clerk Kerry Lindstrom

3. COMMUNICATIONS
No public comment received.

4. ORDER OF BUSINESS
4A. Approve the Budget and Personnel Committee Special Meeting Minutes for February 15, 2024
No public comment received.

Upon motion by Mayor Carbone and seconded by Councilmember Sofer, the Budget and Personnel Committee voted 2-0 to approve the Budget and Personnel Committee Special Meeting minutes for February 15, 2024. 4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2023-2024
No public comment received.

Staff gave a presentation of the proposed budget amendment for FY 23/24.

Council Member Sofer and Mayor Carbone asked multiple questions including questions about building permit revenue, grants, City department participation in the budget adjustments, increase in operating expenditures, and staff answered the questions.

Upon motion by Mayor Carbone and seconded by Councilmember Sofer, the Budget and Personnel Committee voted 2-0 to recommend approval of the Proposed Budget Amendment #1 for Fiscal Year 2023-2024 to the City Council. 4 2
Councilmember Sofer and Mayor Carbone thanked Staff for their work on the budget amendment.

5. ADJOURNMENT
The Committee adjourned the meeting at approximately 2:35 PM. ____________________________
Kerry Lindstrom, City Clerk
5 AGENDA ITEM
4B.

Consideration of the Fiscal Year 2024-2025
Proposed Budget and Approval to City
Council
6 City of Sand City

STAFF REPORT
TO: Budget and Personnel Committee
FROM: Vibeke Norgaard, City Manager, Jennifer Pope, Finance Manager, & Audrey Cray, HR/Risk Manager
SUBJECT: Proposed Budget for Fiscal Year 2024-2025
DATE: May 29, 2024
______________________________________________________________________ BACKGROUND/DISCUSSION:

We are pleased to present the proposed Fiscal Year 2024-2025 budget. The proposed budget was developed with input from all City departments and is based on conservative projections for growth in the fort-coming year.

The projected revenue for Fiscal Year 2024-2025 totals $13.4 million and includes $10.4 million in operation revenue and $3 million in special projects and grants. The Fiscal Year 2024-2025 proposed expenditure budget is approximately $12.2 million, $8.7 million in operating expenditures and $3.4 million in capital improvements and special projects. At this point in time, it is projected that the City will retain a surplus of approximately $1.3 million for Fiscal Year 202.

CITY BUDGET SUMMARY
Description FY 22/23
Actuals
FY 23-24
Amended
Budget
FY 24-25
Proposed
Budget
Difference
Operating Revenue $9,320,041 $10,289,504 $10,405,529 $116,025 Non-Operating Revenue $255,131 $2,045,696 $3,031,147 $985,451 SUB TOTAL $9,575,172 $12,335,200 $13,436,676 $1,101,476 Operating Expenditures $6,900,853 $8,256,040 $8,700,354 $444,314 Non-Operating Expenditures $823,003 $3,671,859 $3,460,859 -$211,000 SUB TOTAL $7,723,856 $11,927,899 $12,161,213 $233,314
TOTAL $1,851,316 $407,301 $1,275,463 $868,163
Revenue
The proposed revenue budget is $13.4 million, an increase of $1.1 million from Fiscal Year 2023-2024.
7 Operating Revenue:

As the economy continues to be unpredictable, the proposed budget projects a conservative increase in operating revenue for FY 2024-2025. Staff’s projections include an estimated increase in operating revenue of approximately $116,025 when compared to Fiscal Year 2023-2024. Some of the larger changes include an approximately $94,909 increase in Sales Tax and a $185,000 increase in Transaction Use Tax.

Other Revenue:

Staff’s projections also include an estimated increase in Special Projects and Grant revenue of approximately $985,451 when compared to the previous fiscal year. This includes an increase of approximately $1.75 million in grant funding from Prop 1 SW IRWM (Catalina) grant ($652,000), Prop 1 SW (Contra Costa) grant ($1,639,500), Coastal Conservancy grant ($423,000), Permanent Local Housing Allocation ($131,647), and Cannabis Retail Access grant ($115,000). It also includes a decrease of $725,000 from the Housing Account which is expected to be used in Fiscal Year 2023-2024 for the purchase of real estate and a decrease of $45,000 that was budgeted in prior years due to a reimbursement agreement for the South of Tioga Project.

City Revenue Budget Summary
Description FY 22/23
Actuals
FY 23-24
Amended
Budget
FY 24-25
Proposed
Budget
Increase
(Decrease)
Percent
Change

OPERATING REVENUES
Property Taxes $158,418 $153,176 $137,962 -$15,214 -10% Sales/Use Taxes $3,622,075 $3,729,000 $3,823,909 $94,909 3% Transaction Tax $3,495,665 $4,446,000 $4,631,000 $185,000 4% TOT Tax $124,723 $126,000 $120,000 -$6,000 -5%
Franchise/Users Tax $288,154 $156,600 $140,500 -$16,100 -10% Business License $655,275 $711,000 $710,100 -$900 0%
Planning Revenues $8,308 $16,300 $11,925 -$4,375 -27%
Building Revenues $27,018 $31,800 $27,150 -$4,650 -15%
Police Revenues $49,296 $25,243 $17,700 -$7,543 -30%
Public Works Revenues $34,880 $57,040 $44,533 -$12,507 -22% Interest $267,889 $336,300 $235,600 -$100,700 -30%
Rental $17,293 $19,000 $19,000 $0 0%
ROPS Residual $145,642 $230,000 $230,000 $0 0%
SA Admin Fees Reimbursement $127,330 $0 $0 $0 0%
Misc. Revenues $87,005 $46,986 $57,250 $10,264 22%
Recurring Grants $159,176 $198,059 $191,900 -$6,159 -3% Cal-Am $51,892 $7,000 $7,000 $0 0%

SUBTOTAL OPERATING
REVENUE $9,320,041 $10,289,504 $10,405,529 $116,025 1%

OTHER REVENUE SOURCES
8 Special Project Revenues $234,380 $115,000 $70,000 -$45,000 -39% Housing Account $0 $725,000 $0 -$725,000 -100%
Grants $20,751 $1,205,696 $2,961,147 $1,755,451 146%
SUBTOTAL OTHER REVENUE $255,131 $2,045,696 $3,031,147 $985,451 48% TOTAL REVENUE $9,575,172 $12,335,200 $13,436,676 $1,101,476 9% Expenditures
The proposed expenditure budget for FY 24-25 is $12.1 million, an estimated increase of $233,314.

Operating Expenditures:

Similar to the revenue, the City anticipates an increase in operating expenditures for FY 2024-2025. Staff’s projections included an estimated increase in operating expenditures of approximately $444,314 when compared to the Fiscal Year 2023-2024 budget. For Fiscal Year 2024-2025, there is a large increase in Non-Departmental expenditures and a large decrease to Public Safety and Public Works. These changes are due to moving the Unfunded Accrued Liability (UAL) payments and Retiree Health Payments from department expenditures to the Non-Departmental category. The budget also reflects a $117,900 increase in attorney fees due to potential litigation, significant increase in capital improvement projects moving forward, and multiple awards of new grant funding.

Other Expenditures:

Other expenditures include an estimated decrease of $211,000 compared to the previous fiscal year. The decrease in expenditures is due to the one-time payment of $725,000 that was made in Fiscal Year 2023-2024 for the purchase of the Ortiz property.

City Expenditure Budget Summary
Description FY 22/23
Actuals
FY 23-24
Amended
Budget
FY 24-25
Proposed
Budget
Increase
(Decrease)
Percent
Change

OPERATING EXPENSES
City Council $116,563 $105,188 $127,880 $22,692 22%
Administration $679,574 $856,239 $816,410 -$39,829 -5%
Finance $509,175 $596,970 $546,795 -$50,175 -8%
Attorney $172,814 $257,100 $375,000 $117,900 46%
Planning $399,475 $454,500 $499,873 $45,373 10%
Building $39,951 $54,800 $104,790 $49,990 91%
Police $3,490,115 $3,847,330 $3,597,205 -$250,125 -7%
Fire $328,054 $346,268 $358,387 $12,119 3%
Public Works $746,643 $1,248,861 $1,047,366 -$201,495 -16% 9 Parks $7,776 $39,500 $47,230 $7,730 20%
Government Buildings $71,905 $70,619 $87,853 $17,234 24% Community Outreach/Econ Dev $215,254 $240,800 $243,369 $2,569 1% Non-Departmental $123,554 $137,865 $848,198 $710,333 515%

SUBTOTAL FOR OPERATING
EXPENSES $6,900,853 $8,256,040 $8,700,354 $444,314 5%

FISCAL IMPACT:

The total revenue for the proposed Fiscal Year 2024-2025 budget is $13.4 million and the total proposed expenditures is $12.2 million, with an estimated surplus of $1.3 million for the fiscal year.

RECOMMENDATION:

Staff recommends that the Budget and Personnel Committee review the Fiscal Year 2024-2025 Proposed Budget and recommend approval to City Council.

ATTACHMENTS:

1. Fiscal Year 2024-2025 Proposed Budget.
10 Description FY 22/23
Actuals
FY 23-24
Amended Budget
FY 24-25
Proposed Budget Difference
Operating Revenue $9,320,041 $10,289,504 $10,405,529 $116,025 Non Operating Revenue $255,131 $2,045,696 $3,031,147 $985,451 SUB TOTAL $9,575,172 $12,335,200 $13,436,676 $1,101,476 Operating Expenditures $6,900,853 $8,256,040 $8,700,354 $444,314 Non Operating Expenditures $823,003 $3,671,859 $3,460,859 -$211,000 SUB TOTAL $7,723,856 $11,927,899 $12,161,213 $233,314
DIFFERENCE $1,851,316 $407,301 $1,275,463 $868,163

CITY BUDGET SUMMARY
11 Description FY 22/23
Actuals
FY 23-24
Amended Budget
FY 24-25
Proposed Budget
Increase
(Decrease)
Percent
Change

OTHER REVENUE SOURCES
Special Project Revenues $234,380 $115,000 $70,000 -$45,000 -39% Housing Account $0 $725,000 $0 -$725,000 -100%
Grants $20,751 $1,205,696 $2,961,147 $1,755,451 146%
SUBTOTAL OTHER REVENUE $255,131 $2,045,696 $3,031,147 $985,451 48% TOTAL REVENUE $9,575,172 $12,335,200 $13,436,676 $1,101,476 9% City Revenue Budget Summary
12 Description FY 22/23
Actuals
FY 23-24
Amended Budget
FY 24-25
Proposed Budget Increase (Decrease) Percent Change

OPERATING EXPENSES
City Council $116,563 $105,188 $127,880 $22,692 22%
Administration $679,574 $856,239 $816,410 -$39,829 -5%
Finance $509,175 $596,970 $546,795 -$50,175 -8%
Attorney $172,814 $257,100 $375,000 $117,900 46%
Planning $399,475 $454,500 $499,873 $45,373 10%
Building $39,951 $54,800 $104,790 $49,990 91%
Police $3,490,115 $3,847,330 $3,597,205 -$250,125 -7%
Fire $328,054 $346,268 $358,387 $12,119 3%
Public Works $746,643 $1,248,861 $1,047,366 -$201,495 -16% Parks $7,776 $39,500 $47,230 $7,730 20%
Government Buildings $71,905 $70,619 $87,853 $17,234 24% Community Outreach/Economic Development $215,254 $240,800 $243,369 $2,569 1% Non-Departmental $123,554 $137,865 $848,198 $710,333 515% SUBTOTAL FOR OPERATING EXPENSES $6,900,853 $8,256,040 $8,700,354 $444,314 5%

OTHER EXPENSES
Capital Outlay $560,292 $2,259,918 $2,906,147 $646,229 28.60% Housing Account $0 $725,000 $0 -$725,000 -100.00%
Special Projects $262,711 $686,941 $554,712 -$132,229 -19.25% SUBTOTAL OTHER EXPENSES $823,003 $3,671,859 $3,460,859 -$211,000 -6% TOTAL EXPENSES $7,723,856 $11,927,899 $12,161,213 $233,314 2% City Expenditure Budget Summary
13 City of Sand City
Proposed Revenue Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Revenue Amended Budget Proposed Budget Difference NON DEPARTMENTAL (00)
4005 Curr Prop Taxes $ 93,187.00 81,150.00 76,450.00 (4,700.00) 4006 RPTTF Residual $ 145,642.00 230,000.00 230,000.00 - 4008 SA Admin Fees Reimbursement $ 127,330.00 - - -
4010 Prior Year Prop $ 713.00 1,200.00 1,000.00 (200.00) 4012 Vehicle License Fee $ 41,994.00 45,626.00 43,512.00 (2,114.00) 4013 MBASIA Claims $ - 1,763.61 - (1,763.61)
4015 SB 813 $ 20,770.00 20,000.00 14,000.00 (6,000.00)
4020 Prop Tax Transf $ 1,409.00 4,700.00 2,500.00 (2,200.00) 4025 Users Tax $ 183,267.00 200,000.00 180,000.00 (20,000.00) 4030 Sales/Use Tax $ 3,622,075.00 3,529,000.00 3,643,909.00 114,909.00 4032 Transaction tax $ 3,495,665.00 4,446,000.00 4,631,000.00 185,000.00 4033 State CASP Fee $ 1,475.00 2,500.00 1,600.00 (900.00) 4034 TOT Tax $ 124,723.00 126,000.00 120,000.00 (6,000.00) 4035 Cable Franchise $ 6,784.00 7,700.00 5,000.00 (2,700.00) 4040 Refuse Franchise $ 57,467.00 63,000.00 60,000.00 (3,000.00) 4041 AB939/SB1383 $ 12,584.00 39,700.00 12,500.00 (27,200.00) 4042 CalAm Franchise Fee $ - - 10,000.00 10,000.00
4045 PG & E Gas $ 4,238.00 3,200.00 4,500.00 1,300.00
4050 PG & E Electric $ 36,398.00 31,500.00 36,500.00 5,000.00 4055 Bus. License $ 655,053.00 708,000.00 708,000.00 -
4060 B. L. Late Fee $ 223.00 500.00 500.00 -
4305 Gas Tax Funds $ 1,188.00 - - -
4340 HOPTR Tax $ 346.00 500.00 500.00 -
4350 Seaside Sanitation $ 10,892.00 11,500.00 12,000.00 500.00 4410 Int. General $ 941.00 1,000.00 1,000.00 -
14 City of Sand City
Proposed Revenue Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Revenue Amended Budget Proposed Budget Difference 4411 OPEB Interest $ 522.00 600.00 600.00 -
4413 Housing Interes $ 14,571.00 14,500.00 14,000.00 (500.00) 4414 Int GASB 87 $ 5,676.00 - - -
4420 Int. LAIF $ 249,666.00 300,000.00 200,000.00 (100,000.00) 4425 LAIF Gain/Loss GASB 31 FMV $ (23,594.00) - - -
4450 TVI CD Interest $ 20,107.00 20,200.00 20,000.00 (200.00) 4500 West End Revenue $ 37,521.00 35,052.00 49,500.00 14,448.00 4502 Mural Festival $ 2,222.00 2,300.00 2,200.00 (100.00) 4504 Art Park Events $ 855.00 1,500.00 1,000.00 (500.00) 4506 MST SURF Proj $ - - 5,000.00 5,000.00
4530 S of Tioga Reim $ 53,481.00 50,000.00 50,000.00 -
4531 S of Tioga PC $ 4,563.00 20,000.00 - (20,000.00)
4532 S of Tioga BP $ 6,405.00 30,000.00 - (30,000.00)
4533 CAL AM Reimb $ 2,255.00 2,100.00 - (2,100.00)
4550 Copies Fee $ - 50.00 50.00 -
4710 Mitigation $ 1,361.00 1,400.00 1,500.00 100.00
4729 MBASIA/Fitness $ 7,500.00 7,500.00 7,500.00 -
4730 Other $ 17,659.00 1,200.00 2,000.00 800.00
4732 Reimbursements $ 586.00 1,000.00 - (1,000.00)
4736 US Bank CalCard $ 661.00 620.00 1,000.00 380.00
4740 Rental Income $ 17,293.00 19,000.00 19,000.00 -
4833 CAL AM Lease $ 51,892.00 7,000.00 7,000.00 -
DEPARTMENT TOTAL $ 9,115,566.00 10,068,561.61 10,174,821.00 106,259.39 COMMUNITY DEVELOPMENT/PLANNING (05)
4116 STR Application $ 5,370.00 5,600.00 2,875.00 (2,725.00) 15 City of Sand City
Proposed Revenue Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Revenue Amended Budget Proposed Budget Difference 4120 Coastal Permit $ 500.00 1,600.00 1,575.00 (25.00)
4125 CUP $ 1,754.00 5,100.00 2,800.00 (2,300.00)
4126 Temporary CUP $ 200.00 500.00 525.00 25.00
4145 Site Permits $ - 500.00 350.00 (150.00)
4155 Design Review $ 150.00 500.00 700.00 200.00
4156 Sign Permit $ - 100.00 100.00 -
4219 Parking Permits $ 400.00 2,400.00 3,000.00 600.00
DEPARTMENT TOTAL $ 8,374.00 16,300.00 11,925.00 (4,375.00) 4115 Bldg. Permit $ 16,322.00 17,100.00 13,500.00 (3,600.00) 4164 STR Inspection $ 4,200.00 4,200.00 3,150.00 (1,050.00) 4165 Plan Check Fees $ 6,495.00 10,500.00 10,500.00 -
DEPARTMENT TOTAL $ 27,017.00 31,800.00 27,150.00 (4,650.00) PUBLIC SAFETY (08)
4069 CLEEP Grant $ 147,973.00 186,159.00 180,000.00 (6,159.00) 4210 City Fines $ 2,754.00 5,200.00 4,200.00 (1,000.00) 4211 Vehicle release $ 1,143.00 1,000.00 1,000.00 -
4221 Sand City Parking $ 8,644.00 10,500.00 7,500.00 (3,000.00) 4325 Motor Vehicle $ 381.00 500.00 500.00 -
4330 Prop 172 $ 19,675.00 4,000.00 500.00 (3,500.00)
4335 Post Reimburse $ (67.00) 2,000.00 2,000.00 -
4515 Dog Licensing $ - 100.00 100.00 -
4524 Asset Forfeitur $ 1,393.00 1,500.00 1,500.00 -
4560 Special Police $ 305.00 400.00 400.00 -
4639 Officer Wellness Grant $ 15,000.00 - - -
16 City of Sand City
Proposed Revenue Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Revenue Amended Budget Proposed Budget Difference 4647 Bullet Proof Vest Grant $ 1,203.00 1,900.00 1,900.00 - 4730 Other $ - 25.00 - (25.00)
4732 Reimbursements $ - 18.00 - (18.00)
4836 CSA74-GRANT EMS $ 2,500.00 2,500.00 2,500.00 -
DEPARTMENT TOTAL $ 200,904.00 215,802.00 202,100.00 (13,702.00) PUBLIC WORKS (11)
4150 Bldg Dev. Fees $ - 500.00 500.00 -
4160 Engineering Fees $ 13,054.00 31,500.00 18,000.00 (13,500.00) 4205 CA Code Fines $ 312.00 700.00 750.00 50.00
4305 Gas Tax Funds $ 14,753.00 15,338.00 15,660.00 322.00 4306 RMRA-Road Maint $ 6,760.00 9,002.00 9,623.00 621.00 DEPARTMENT TOTAL $ 34,879.00 57,040.00 44,533.00 (12,507.00) COMMUNITY OUTREACH (18)
4706 Habitat Revenue $ 65,003.00 15,000.00 15,000.00 -
DEPARTMENT TOTAL $ 65,003.00 15,000.00 15,000.00 -
GRANTS (19)
4684 CA Dept of Parks & Rec Grant $ 37,673.00 171,486.00 - (171,486.00) 4607 LEAP Grant $ - 65,000.00 - (65,000.00)
4608 REAP Grant $ 65,000.00 85,000.00 - (85,000.00)
4609 PLHA Grant $ - 152,000.00 131,647.00 (20,353.00)
4611 Coastal Conservancy Grant $ - 50,000.00 423,000.00 373,000.00 4612 MBARD Grant $ - 205,000.00 - (205,000.00)
4613 Cannabis Grant $ - - 115,000.00 115,000.00
17 City of Sand City
Proposed Revenue Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Revenue Amended Budget Proposed Budget Difference 4682 Prop 1 SW IRWM - Catalina $ 20,751.00 111,151.00 652,000.00 540,849.00 4683 PROP 1 SW $ - 366,059.00 1,639,500.00 1,273,441.00 DEPARTMENT TOTAL $ 123,424.00 1,205,696.00 2,961,147.00 1,755,451.00 GRAND TOTAL EXPENDITURES $ 9,575,172.00 11,610,199.61 13,436,676.00 1,826,476.39 18 Property Taxes, 1%
Sales/Use Taxes, 28%
Transaction Tax, 34%
TOT Tax, 1%
Franchise/Users Tax, 1%
Business License, 5%
Planning/Bldg Revenue,
.3%
Police Revenues, .1%
Public Works Revenue,
.3%
Interest, 2%
Lease/Rental, .2%
ROPS Residual, 2%
Misc. Revenues, .4%
Special Projects, 1%
Grants, 22%
Recurring Grants, 1%
24/25 Proposed Revenue
19 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference NON DEPARTMENTAL (00)
5000 MUNI CODE $ 2,557 $ 3,100 $ 3,100 $ -
5001 MEMBERSHIPS PA $ 15,392 $ 14,000 $ 10,000 $ (4,000) 5002 MEMBERSHIPS VOL $ 6,229 $ 12,000 $ 10,000 $ (2,000) 5005 Arts Council $ 2,800 $ 5,000 $ 10,000 $ 5,000
5009 COVID General $ 1,742 $ - $ - $ -
5025 Dues/Subscrptn $ 182 $ 700 $ 750 $ 50
5035 Service Cont. $ - $ 14,420 $ 14,420
5070 Health Benefits Admin Fee $ 953 $ 1,300 $ 824 $ (476) 5072 Health Benefits Admin Fee & Health Retirees $ - $ - $ 182,949 $ 182,949 5081 GASB 68 $ 2,100 $ 2,200 $ 2,266 $ 66
5095 Trainings/Meetings $ - $ 1,030 $ 1,030
5137 CalPERS Unfunded Accrued Liability $ - $ - $ 489,410 $ 489,410 5202 EAP Program $ 1,189 $ 1,615 $ 1,700 $ 85
5425 Technical Spprt $ 11,042 $ 14,400 $ 20,000 $ 5,600 5720 Auto Maint. $ 6,733 $ 2,000 $ 6,180 $ 4,180
5770 Computer Equip/Software/Online Applications $ - $ - $ 1,030 $ 1,030 5905 City Events $ 300 $ - $ - $ -
5910 Donations $ 4,386 $ 6,500 $ 6,695 $ 195
5920 Advertising $ 6,000 $ 20,600 $ 14,600
5930 Misc. Expense $ 2,665 $ 3,000 $ 2,060 $ (940)
5935 Equip. Maint. $ 8,917 $ 8,400 $ 1,030 $ (7,370)
5940 Office Supplies $ 23,586 $ 25,000 $ 25,750 $ 750
5945 Office Phones $ 1,144 $ 1,500 $ 1,545 $ 45
5950 Physical/Vaccin $ - $ - $ - $ -
5955 Official Bonds $ 1,216 $ 1,300 $ 1,339 $ 39
20 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5960 Utilities $ 27,391 $ 25,000 $ 25,750 $ 750
5970 Equip. Purchase $ 1,174 $ 2,100 $ 6,180 $ 4,080
5980 Bank Charges $ 258 $ 250 $ 500 $ 250
5998 Internet/Web $ 1,599 $ 2,500 $ 3,090 $ 590
DEPARTMENT TOTAL $ 123,554 $ 137,865 $ 848,198 $ 710,333 CITY COUNCIL (01)
5025 Dues/Subscriptions $ 300 $ - $ - $ -
5030 Auto Allowance $ 2,400 $ 2,400 $ 2,400 $ -
5040 Salaries $ 5,700 $ 24,000 $ 50,000 $ 26,000
5065 Dental $ 4,099 $ 4,300 $ 4,689 $ 389
5066 VISION COVERAGE $ 764 $ 900 $ 775 $ (125)
5067 Life Ins. $ - $ 126 $ - $ (126)
5070 Health Benefits $ 57,900 $ - $ - $ -
5073 Pers Retire EE $ 415 $ 700 $ 4,316 $ 3,616
5075 PERS $ 1,237 $ 2,000 $ 4,882 $ 2,882
5078 PERS SURVIVOR $ - $ 200 $ 86 $ (114)
5079 DEFERRED COMP $ 4,400 $ 16,000 $ 14,400 $ (1,600)
5080 FICA/Medicare $ 3,903 $ 1,500 $ 873 $ (627)
5085 CA SUI/ETT $ 767 $ 1,200 $ 888 $ (312)
5095 Train/Meetings $ 8,292 $ 15,000 $ 15,450 $ 450
5110 Council Meeting $ 12,000 $ 1,000 $ 1,236 $ 236
5120 Elections $ 1,217 $ - $ 3,450 $ 3,450
5137 CalPERS Unfunded Accrued Liability $ 3,158 $ 16,200 $ - $ (16,200) 5925 Liability Ins. $ 717 $ 1,183 $ 3,446 $ 2,263
5945 Office Phones $ 3,841 $ 2,400 $ 2,472 $ 72
21 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5965 Work. Comp. Ins $ 1,263 $ 4,079 $ 7,627 $ 3,548
5970 Equip. Purchase $ 2,902 $ 3,000 $ 3,090 $ 90
5985 Exercise Prgm $ 1,290 $ 9,000 $ 7,800 $ (1,200)
DEPARTMENT TOTAL $ 116,563 $ 105,188 $ 127,880 $ 22,692 ADMINISTRATION (02)
5019 TEMP STAFFING $ 49,422 $ - $ - $ -
5020 Contract Svcs. $ 14,725 $ 93,275 $ 51,000 $ (42,275) 5025 Dues/Subscrptn $ 5,310 $ 4,200 $ 7,004 $ 2,804
5030 Auto Allowance $ 3,600 $ 3,600 $ 3,600 $ -
5035 Service Cont. $ 9,232 $ 8,000 $ 13,390 $ 5,390
5040 Salaries $ 319,023 $ 407,000 $ 446,776 $ 39,776
5042 PAID TIME OFF $ 32,143 $ 13,200 $ 10,300 $ (2,900) 5060 L.T.D. $ 2,666 $ 2,200 $ 3,791 $ 1,591
5065 Dental $ 3,108 $ 7,000 $ 6,924 $ (76)
5066 VISION COVERAGE $ 474 $ 1,100 $ 1,043 $ (57)
5067 Life Ins. $ 480 $ 800 $ 540 $ (260)
5070 Health Benefits $ 33,199 $ 62,700 $ 68,522 $ 5,822 5072 HEALTH-RETIREES $ 25,788 $ 45,400 $ - $ (45,400)
5073 PERS Retiree EE $ 6,537 $ -
5075 PERS $ 25,084 $ 36,000 $ 43,139 $ 7,139
5078 PERS SURVIVOR $ - $ 200 $ 89 $ (111)
5079 DEFERRED COMP $ 1,800 $ 10,800 $ 10,800 $ -
5080 FICA/Medicare $ 5,152 $ 5,300 $ 6,733 $ 1,433
5085 CA SUI/ETT $ 271 $ 600 $ 468 $ (132)
5095 Train/Meetings $ 7,422 $ 17,000 $ 17,510 $ 510
22 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5137 CalPERS Unfunded Accrued Liability $ 70,752 $ 600 $ - $ (600) 5140 Records Retention $ 250 $ -
5210 ADP/SHREDDING $ 4,214 $ 5,600 $ 2,575 $ (3,025)
5425 Technical Spprt $ 5,538 $ 6,300 $ - $ (6,300)
5740 Employment Screening $ 199 $ -
5770 Computer Equip $ - $ 18,000 $ 20,600 $ 2,600
5925 Liability Ins. $ 13,630 $ 23,352 $ 29,892 $ 6,540
5945 Office Phones $ 3,383 $ 1,300 $ 1,545 $ 245
5965 Work. Comp. Ins $ 32,829 $ 80,512 $ 66,169 $ (14,343) 5970 Equip. Purchase $ 2,563 $ 1,000 $ 1,000 $ -
5985 Exercise Prgm $ 780 $ 1,200 $ 3,000 $ 1,800
DEPARTMENT TOTAL $ 679,574 $ 856,239 $ 816,410 $ (39,829) FINANCE (03)
5020 Contract Svcs. $ 148,726 $ 148,800 $ 53,000 $ (95,800) 5023 Sales/Transaction Tax Fees $ 11,078 $ -
5025 Dues/Subscrptn $ 540 $ 300 $ 515 $ 215
5040 Salaries $ 86,680 $ 197,400 $ 210,873 $ 13,473
5042 Paid Time Off $ 41,743 $ -
5060 L.T.D. $ 837 $ 900 $ 2,446 $ 1,546
5065 Dental $ 419 $ 2,400 $ 4,422 $ 2,022
5066 VISION COVERAGE $ 79 $ 400 $ 692 $ 292
5067 Life Ins. $ 167 $ 500 $ 432 $ (68)
5070 Health Benefits $ 10,023 $ 40,900 $ 39,124 $ (1,776) 5072 HEALTH-RETIREES $ - $ - $ - $ -
5073 PERS Retiree EE $ 6,856 $ -
23 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5075 PERS $ 12,548 $ 23,200 $ 24,740 $ 1,540
5078 PERS SURVIVOR $ - $ 100 $ 59 $ (41)
5079 DEFERRED COMP $ 700 $ 5,200 $ 7,200 $ 2,000
5080 FICA/Medicare $ 1,867 $ 2,700 $ 2,841 $ 141
5085 CA SUI/ETT $ 112 $ 500 $ 429 $ (71)
5095 Train/Meetings $ - $ 6,000 $ 8,240 $ 2,240
5137 CalPERS Unfunded Accrued Liability $ 72,636 $ 300 $ - $ (300) 5405 Property Tax Fees $ 991 $ -
5410 Audit $ 65,500 $ 61,000 $ 53,500 $ (7,500)
5415 Mngt. Services $ 4,056 $ - $ - $ -
5425 Technical Spprt $ 5,338 $ 6,500 $ - $ (6,500)
5440 HDL/BL/PROP/SAL $ 24,108 $ 35,000 $ 36,050 $ 1,050 5770 Computer Equipment $ - $ 2,575 $ 2,575
5925 Liability Ins. $ 3,587 $ 7,096 $ 14,109 $ 7,013
5965 Work. Comp. Ins $ 6,313 $ 24,464 $ 31,231 $ 6,767
5970 Equip. Purchase $ 4,271 $ 5,000 $ 2,575 $ (2,425)
5985 Exercise Prgm $ - $ 3,310 $ 3,600 $ 290
5986 Software App $ - $ 25,000 $ 48,142 $ 23,142
DEPARTMENT TOTAL $ 509,175 $ 596,970 $ 546,795 $ (50,175) ATTORNEY (04)
5072 HEALTH-RETIREES $ 4,812 $ 5,100 $ - $ (5,100)
5545 OUTSIDE ATTORNY $ 168,002 $ 252,000 $ 375,000 $ 123,000 DEPARTMENT TOTAL $ 172,814 $ 257,100 $ 375,000 $ 117,900 COMMUNITY DEVELOPMENT/PLANNING (05)
24 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5020 Contract Svcs. $ 159,742 $ 427,600 $ 450,000 $ 22,400 5040 Salaries $ 77,552 $ - $ - $ -
5042 Paid Time Off $ 21,010 $ - $ - $ -
5055 Overtime $ 210 $ - $ - $ -
5060 L.T.D. $ 651 $ - $ - $ -
5065 Dental $ 419 $ - $ - $ -
5066 Vision Coverage $ 79 $ - $ - $ -
5067 Life Ins $ 167 $ - $ - $ -
5070 Health Benefits $ 8,441 $ - $ - $ -
5072 Health Retirees $ 14,748 $ 21,700 $ - $ (21,700)
5073 PERs Retire EE $ 6,701 $ -
5075 PERS $ 12,773 $ -
5079 Deferred Comp $ 700 $ -
5080 FICA/Medicare $ 1,421 $ -
5085 CA SUI/ETT $ 112 $ -
5095 Train/Meetings $ - $ -
5137 GASB 68 Liability $ 75,794 $ -
5370 Planning/Other $ 95 $ 300 $ - $ (300)
5423 IWORQ $ - $ 3,000 $ 1,700 $ (1,301)
5425 Technical Spprt $ 567 $ 1,000 $ - $ (1,000)
5920 Advertising $ 7,444 $ -
5925 Liability Ins. $ 3,587 $ - $ - $ -
5945 Office Phones $ 950 $ 900 $ 927 $ 27
5965 Work. Comp. Ins $ 6,313 $ -
5970 Equip Purchase $ - $ -
Façade Program $ - $ - $ 47,246 $ 47,246
25 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference DEPARTMENT TOTAL $ 399,475 $ 454,500 $ 499,873 $ 45,373 BUILDING (06)
5020 Contract Svcs. $ 360 $ 5,300 $ 100,000 $ 94,700
5318 STR INSPECTION $ 2,160 $ 4,500 $ - $ (4,500)
5319 Building Insp $ 32,655 $ 31,500 $ - $ (31,500)
5320 Plan Check $ 1,977 $ 10,500 $ - $ (10,500)
5423 IWORQ $ 2,800 $ 3,000 $ 4,790 $ 1,790
DEPARTMENT TOTAL $ 39,951 $ 54,800 $ 104,790 $ 49,990
PUBLIC SAFETY (08)
5025 Dues/Subscrptn $ 1,440 $ 2,000 $ 2,369 $ 369
5040 Salaries $ 1,406,031 $ 1,544,500 $ 1,683,226 $ 138,726 5041 W/C WAGES $ 123,225 $ - $ - $ -
5042 PAID TIME OFF $ 268,759 $ 280,000 $ 288,400 $ 8,400 5043 HOLIDAY $ 7,744 $ 15,000 $ 15,450 $ 450
5055 Overtime $ 53,107 $ 60,000 $ 70,000 $ 10,000
5060 L.T.D. $ 3,017 $ 3,200 $ 5,872 $ 2,672
5065 Dental $ 20,928 $ 21,900 $ 23,597 $ 1,697
5066 VISION COVERAGE $ 3,203 $ 3,400 $ 3,254 $ (146)
5067 Life Ins. $ 2,542 $ 2,700 $ 2,376 $ (324)
5070 Health Benefits $ 223,199 $ 262,900 $ 264,419 $ 1,519 5072 HEALTH-RETIREES $ 83,003 $ 95,500 $ - $ (95,500)
5073 Pers Retire EE $ 5,949 $ 6,200 $ 12,125 $ 5,925
5075 PERS $ 229,949 $ 367,500 $ 356,083 $ (11,417)
5077 PERS REPLACEMNT $ - $ 7,500 $ - $ (7,500)
26 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5078 PERS SURVIVOR $ - $ 700 $ 326 $ (374)
5079 DEFERRED COMP $ 12,900 $ 39,600 $ 43,200 $ 3,600
5080 FICA/Medicare $ 26,725 $ 23,400 $ 32,107 $ 8,707
5085 CA SUI/ETT $ 1,440 $ 1,700 $ 1,758 $ 58
5095 Train/Meetings $ 9,696 $ 10,500 $ 11,330 $ 830
5096 POST Training $ - $ 1,000 $ - $ (1,000)
5137 CalPERS Unfunded Accrued Liability $ 209,447 $ 195,000 $ - $ (195,000) 5425 Technical Spprt $ 21,237 $ 18,000 $ 21,630 $ 3,630 5710 Animal Reg/Vet $ 3,150 $ 4,000 $ 6,000 $ 2,000
5715 Auto Fuel $ 34,773 $ 37,000 $ 24,720 $ (12,280)
5720 Auto Maint. $ 15,903 $ 22,000 $ 22,660 $ 660
5721 AUTO DETAILING $ 3,149 $ 1,100 $ 3,100 $ 2,000
5723 MOBILE LICENSE $ - $ 3,300 $ - $ (3,300)
5725 Comm & CJIS $ 29,630 $ 39,400 $ 42,266 $ 2,866
5727 911 CENTER $ 37,448 $ 41,450 $ 46,095 $ 4,645
5736 DOJ- VESTS POL $ 2,406 $ 1,800 $ 4,600 $ 2,800
5740 Emplmnt Screen $ 13,753 $ 343 $ 3,500 $ 3,157
5745 Equipment $ 1,930 $ 2,500 $ 10,300 $ 7,800
5746 RANGE FEES/SUP $ 9,455 $ 10,000 $ 10,000 $ -
5747 SRU Annual Fee $ 5,000 $ 5,000 $ 5,000 $ -
5765 Reserves $ 17,097 $ 25,000 $ 25,750 $ 750
5770 EQUIP/COMPUTER $ 7,930 $ 51,200 $ 12,875 $ (38,325) 5785 Police Supplies $ 4,671 $ 6,300 $ 6,489 $ 189
5794 SPECIAL SKILLS $ 1,759 $ 1,300 $ 1,236 $ (64)
5795 Uniform Allow. $ 10,085 $ 10,000 $ 9,270 $ (730)
5796 PD Education $ 64,356 $ 67,600 $ 82,393 $ 14,793
27 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5797 ARRESTS/INVEST $ 5,882 $ 5,000 $ 5,150 $ 150
5798 COMPUTER/MAINT $ 15,536 $ 16,000 $ 16,480 $ 480
5884 SECURITY $ 498 $ 10,700 $ - $ (10,700)
5908 LIABILITY-AON $ - $ 979 $ - $ (979)
5925 Liability Ins. $ 114,777 $ 93,953 $ 111,405 $ 17,452 5929 Rental Payments $ 5,848 $ 5,600 $ 5,768 $ 168
5934 NGEN MAINTENANC $ 17,064 $ 19,475 $ 22,623 $ 3,148 5935 Equip. Maint. $ 9,900 $ 10,200 $ 5,150 $ (5,050)
5945 Office Phones $ 8,505 $ 15,000 $ 12,360 $ (2,640)
5965 Work. Comp. Ins $ 287,887 $ 323,930 $ 246,609 $ (77,321) 5985 Exercise Prgm $ 2,520 $ 5,900 $ 6,600 $ 700
5997 Nighthawk WiFi $ 2,897 $ 3,000 $ 3,090 $ 90
5998 Internet/Web $ 2,337 $ 3,100 $ 3,193 $ 93
6123 EOC Expenses $ 5,000 $ 5,000 $ 5,000 $ -
6362 CSA74 EMS GRANT EMS $ 908 $ 2,500 $ (2,500)
6618 EQUIP LEASE-PRN $ 31,180 $ 32,000 $ - $ (32,000)
6619 EQUIP LEASE-INT $ 3,340 $ 3,500 $ - $ (3,500)
DEPARTMENT TOTAL $ 3,490,115 $ 3,847,330 $ 3,597,205 $ (250,125) FIRE DEPARTMENT (09)
5070 Health Benefits $ (826) $ -
5750 Fire Contract $ 328,840 $ 346,268 $ 358,387 $ 12,119 5785 Police Supplies $ 40 $ -
DEPARTMENT TOTAL $ 328,054 $ 346,268 $ 358,387 $ 12,119 PUBLIC WORKS (11)
28 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5019 TEMP STAFFING $ 1,517 $ 1,500 $ - $ (1,500)
5020 Contract Svcs. $ 139,440 $ 370,000 $ 5,000 $ (365,000) 5025 Dues/Subscrptn $ 573 $ 1,100 $ 1,133 $ 33
5027 PERMITS/LICENSE $ 3,535 $ 13,644 $ 10,300 $ (3,344) 5028 Pest control $ 910 $ 800 $ 824 $ 24
5040 Salaries $ 175,395 $ 245,200 $ 271,870 $ 26,670
5042 PAID TIME OFF $ 1,105 $ 1,200 $ 2,575 $ 1,375
5055 Overtime $ 4,944 $ 6,000 $ 6,180 $ 180
5060 L.T.D. $ 2,271 $ 2,100 $ 2,741 $ 641
5065 Dental $ 5,237 $ 5,300 $ 5,673 $ 373
5066 VISION COVERAGE $ 834 $ 900 $ 795 $ (105)
5067 Life Ins. $ 719 $ 800 $ 648 $ (152)
5070 Health Benefits $ 47,480 $ 55,800 $ 52,164 $ (3,636) 5073 Pers Retire EE $ 10,972 $ - $ 11,772 $ 11,772
5075 PERS $ 28,728 $ 46,100 $ 35,002 $ (11,098)
5078 PERS SURVIVOR $ - $ 200 $ 89 $ (111)
5079 DEFERRED COMP $ 2,500 $ 12,600 $ 10,800 $ (1,800)
5080 FICA/Medicare $ 3,411 $ 5,600 $ 5,063 $ (537)
5085 CA SUI/ETT $ 300 $ 400 $ 38,694 $ 38,294
5095 Train/Meetings $ - $ 1,600 $ 5,150 $ 3,550
5137 CalPERS Unfunded Accrued Liability $ 95,528 $ 172,022 $ - $ (172,022) 5423 IWORQ $ - $ 2,100 $ - $ (2,100)
5425 Technical Spprt $ 51 $ - $ - $ -
5715 Auto Fuel $ - $ - $ 13,390 $ 13,390
5720 Auto Maint. $ 12,097 $ 15,000 $ 15,450 $ 450
5770 Computer Equipment $ 1,030 $ 1,030
29 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5795 Uniform Allow. $ 3,062 $ 3,000 $ 3,090 $ 90
5820 STORM WATER MAT $ - $ 60,000 $ 20,600 $ (39,400)
5845 HOPE SERVICES $ 48,458 $ 72,000 $ 72,000 $ -
5855 St. Lighting $ 13,326 $ 11,000 $ 14,420 $ 3,420
5860 St. Maintenance $ 4,241 $ 15,000 $ 66,950 $ 51,950 5861 ADOPT A HWY $ 3,850 $ 4,200 $ 4,542 $ 342
5865 Flags/Banners $ 4,551 $ 5,200 $ 5,624 $ 424
5884 SECURITY $ 1,327 $ 1,500 $ - $ (1,500)
5885 SUPPLIES $ 3,647 $ 5,000 $ 5,150 $ 150
5888 EQUIPMENT RENTA $ 385 $ 1,500 $ 1,545 $ 45
5889 URBAN RUNOFF $ 11,910 $ 12,500 $ - $ (12,500)
5898 STREET SIGNS $ 751 $ 3,500 $ 4,635 $ 1,135
5925 Liability Ins. $ 7,174 $ 15,917 $ 18,190 $ 2,273
5935 Equip. Maint. $ - $ 1,000 $ 5,150 $ 4,150
5936 STORAGE $ 4,354 $ 3,800 $ - $ (3,800)
5945 Office Phones $ 1,935 $ 1,500 $ 1,545 $ 45
5961 REFUSE/TRASH $ 5,219 $ 6,300 $ 9,270 $ 2,970
5965 Work. Comp. Ins $ 86,282 $ 54,878 $ 40,265 $ (14,613) 5970 Equip. Purchase $ 6,594 $ 7,000 $ 7,210 $ 210
5985 Exercise Prgm $ 540 $ 2,900 $ 3,000 $ 100
5998 Internet/Web $ 1,490 $ 1,200 $ 1,236 $ 36
DEPARTMENT TOTAL $ 746,643 $ 1,248,861 $ 780,766 $ (468,095) PARKS (12)
5020 Contract Svcs. $ 4,800 $ 5,000 $ 5,000 $ -
5630 Parks Maintenance $ 183 $ - $ 2,575 $ 2,575
30 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5881 Parks Supplies $ 2,051 $ 4,000 $ 5,150 $ 1,150
5935 Equip. Maint. $ - $ 1,500 $ 2,575 $ 1,075
5963 IRRIGATION/LAND $ 41 $ 10,000 $ 10,300 $ 300
5970 Equip. Purchase $ 701 $ 4,000 $ 6,180 $ 2,180
6030 Park&Rec F. Imp $ - $ 15,000 $ 15,450 $ 450
DEPARTMENT TOTAL $ 7,776 $ 39,500 $ 47,230 $ 7,730
ENGINEERING (14)
5020 Contract Services $ 260,000 $ 260,000
5936 STORAGE $ 6,600 $ 6,600
DEPARTMENT TOTAL $ - $ - $ 266,600 $ 266,600
GOVERNMENT BUILDINGS (15)
5884 SECURITY $ 3,431 $ 5,700 $ 19,055 $ 13,355
5915 Fire/Theft $ 37,445 $ 46,670 $ 50,000 $ 3,330
5940 Office Supplies $ 56 $ 249 $ 258 $ 9
6020 Maint/Repairs $ 30,973 $ 18,000 $ 18,540 $ 540
DEPARTMENT TOTAL $ 71,905 $ 70,619 $ 87,853 $ 17,234
COMMUNITY OUTREACH/ECONOMIC DEVELOPMENT (18)
5004 West End $ 83,549 $ 95,000 $ 95,000 $ -
5025 Dues/Subscrptn $ - $ - $ - $ -
5095 Train/Meetings $ 1,066 $ 1,000 $ 1,030 $ 30
5873 Bike Trail Elec $ 4,167 $ 4,200 $ - $ (4,200)
5905 City Events $ 32,618 $ 35,000 $ 41,200 $ 6,200
5920 Advertising $ 15,080 $ 15,100 $ 15,450 $ 350
31 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 5967 Public Survey $ 3,900 $ - $ - $ -
6020 Maint/Repairs $ 3,756 $ 6,300 $ 6,489 $ 189
6394 Mural Festival $ 66,250 $ 80,000 $ 80,000 $ -
6399 Art Park $ 4,868 $ 4,200 $ 4,200 $ -
DEPARTMENT TOTAL $ 215,254 $ 240,800 $ 243,369 $ 2,569
CAPITAL OUTLAY (20)
5010 Capital Outlay - Catalina $ 109,625 $ 388,336 $ 652,000 $ 263,664 5010 Capital Outlay - Contra Costa $ - $ - $ 1,639,500 $ 1,639,500 5010 Capital Outlay $ 107,890 $ 836,253 $ - $ (836,253) 5732 FEMA Grant-West Bay $ 14,533 $ 325,929 $ - $ (325,929) 5020 Contract Services - Parking Plan $ - $ 16,000 $ - $ (16,000) 5010 Capital Outlay - Police Department $ 243,153 $ 210,000 $ 35,000 $ (175,000) 5010 Capital Outlay - City Hall Imp $ 756 $ 18,600 $ - $ (18,600) 5010 Capital Outlay - Art Park Imp $ 5,059 $ 25,000 $ 25,000 $ - 5010 Capital Outlay - Public Works $ 79,276 $ 32,800 $ - $ (32,800) 6364 Capital Outlay - Coastal Trail $ - $ 50,000 $ 423,000 $ 373,000 6367 Capital Outlay - Bike Trail $ - $ 205,000 $ - $ (205,000) 6368 Affordable Housing - PLHA $ - $ 152,000 $ 131,647 $ (20,353) DEPARTMENT TOTAL $ 560,292 $ 2,259,918 $ 2,906,147 $ 646,229

SPECIAL PROJECTS
5913 Digital Records $ 12,411 $ 10,000 $ 40,000 $ 30,000 6281 Habitat Expense $ - $ 30,000 $ 50,000 $ 20,000
6311 Housing Element $ 170,705 $ 211,653 $ 50,000 $ (161,653) 6312 General Plan $ - $ 250,000 $ 300,000 $ 50,000
32 City of Sand City
Proposed Expenditure Budget FY 2024 - 2025
FY 22/23 FY 23/24 FY 24/25
Account Account Description Actual Expenses Amended Budget Proposed Budget Difference 6365 Cannabis Grant $ - $ 288 $ 114,712 $ 114,424
6370 REAP 2.0 Grant - Website $ - $ 85,000 $ - $ (85,000) 6420 S of Tioga Reimbursements $ 59,379 $ 88,500 $ - $ (88,500) 6421 S OF TIOGA PC $ 3,361 $ - $ - $ -
6422 S OF TIOGA BI $ 16,855 $ 11,500 $ - $ (11,500)
6445 MST SURF Proj $ - $ - $ - $ -
DEPARTMENT TOTAL $ 262,711 $ 686,941 $ 554,712 $ (132,229) GRAND TOTAL EXPENDITURES $ 7,723,853 $ 11,202,899 $ 12,161,213 $ 958,314 33 City Council, 1%Administration, 8%
Finance, 5%
Attorney, 4%
Planning, 5%
Building, 1%
Police , 35%
Fire, 4%
Public Works, 10%
Parks, .44%
Gov Bldgs, 1%
Econ Dev, 2%
Special Projects, 5%
Capital Outlay, 10%
Non-Departmental, 8% 24/25 Proposed Expenditures
34

Budget and Personnel CommitteeMay 29, 2024

Budget and Personnel Committee
May 29, 2024