SPECIAL BUDGET MEETING
BUDGET AND PERSONNEL COMMITTEE
TUESDAY, MAY 13, 2025
9:30 AM
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 Sand City budget and Personnel Committee Meeting Minutes for AGENDA
BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Tuesday, May 13, 2025
9:30 AM
THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, IS COMPLIANT WITH ASSEMBLY BILL (“AB”) 2449, SIGNED INTO LAW ON SEPTEMBER 13, 2022, WHICH AMENDS GOVERNMENT CODE SECTION 54953 TO PROVIDE AUTHORITY FOR PUBLIC
AGENCIES TO CONTINUE TO HOLD VIRTUAL MEETINGS AND REMAIN IN COMPLIANCE WITH THE BROWN ACT (GOV. CODE §§ 54950 ET SEQ.).
TO PARTICIPATE IN THE ZOOM COUNCIL MEETING LIVE:
https://us02web.zoom.us/j/89039335615
Meeting ID: 890 3933 5615
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(669) 900-6833
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TO PARTICIPATE IN PERSON:
City Hall Council Chambers
1 Pendergrass Way
Sand City, CA
2 February 12, 2025
Draft Minutes
4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2024-2025
Staff Report
Budget Amendment #1 for Fiscal year 2024-2025
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 Sand City budget and
Personnel Committee Meeting Minutes
for February 12, 2025
4 1
MINUTES
BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Wednesday, February 12, 2025 9:30 AM As allowed by Assembly Bill AB 2449, this meeting was conducted in person and by teleconference.
1. CALL TO ORDER
Mayor Carbone called the meeting to order at 9:35 am.
2. ROLL CALL
Present: Mayor Mary Ann Carbone
Committee Member Marilee Diaz
Staff: City Manager Vibeke Norgaard
Finance Manager Jennifer Pope
HR/Risk Manager Audrey Cray
3. COMMUNICATIONS
Public comment received from Brian Clark.
4. ORDER OF BUSINESS
4A. Approve the Sand City Budget and Personnel Committee Meeting Minutesfor May 29, 2024
No public Comment received.
Upon motion by Committee Member Diaz and seconded by Mayor Carbone, the Budget and Personnel Committee voted 2-0 to approve the Budget and Personnel Committee Special Meeting Minutes for May 29, 2024.
4B. Review of Audited Financial Reports for Fiscal Year Ending June 30, 2024, and recommend approval to the City Council.
Joseph Judson from CliftonLarsonAllen gave a presentation of the audit for fiscal year ending June 30, 2024.
Mayor Carbone asked about the findings and confirmed with the auditor that they were corrected. Committee Member Diaz asked about the Successor Agency and staff directed her to NOTE 14 of the audit report for more information. The Mayor thanked staff for their work on the audit and Joseph and Clifton Larson Allen for their presentation.
Public Comment: Brian Clark recommended that the City reduce spending on Planning and Police Department expenditures.
Upon motion by Committee Member Diaz and seconded by Mayor Carbone, 5 2
the Budget and Personnel Committee voted 2-0 to recommend approval of the Fiscal Year 2023-2024 Audited Financial Statements and that they be taken to City Council for approval.
5. ADJOURNMENT
The committee adjourned the meeting at approximately 10:00 AM. ___________________________
Kerry Lindstrom, City Clerk
6 AGENDA ITEM
4B.
Consideration and Approval of Proposed
Budget Amendment #1 for Fiscal Year
2024-2025
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 2024-2025 DATE: May 13, 2025
_______________________________________________________________________ BACKGROUND/DISCUSSION:
The City Council approved the Fiscal Year 2024-2025 Budget on June 4, 2024. It is customary, at this time of the year, to amend the current year’s budget to reflect any updates to revenues and expenditures. The City Council’s approval is needed to amend the budget. 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 $1,892,330, including a projected excess in operating revenue of $1,986,111. A resolution reflecting the changes as well as an overview of significant changes are included in this staff report.
Revenue
The adopted revenue budget for FY 24-25 is $13,436,676. The City’s revenues are now expected to exceed that projection: The proposed amendment to the revenue budget for FY 24-25 reflects this increase in revenues by projecting $15,847,068, an estimated increase of $2,410,392.
Operating Revenue:
Staff projections included an estimated increase in operating revenues of approximately $592,796 when compared to the adopted budget. Some of the larger changes include $285,500 in greater than anticipated interest income primarily from Local Agency Investment Fund (LAIF) and the City Money Market account due to an increase in interest rates, $242,850 from an one-time Owner Participation Agreement payment negotiated by the City, $147,723 in Measure X funding, an increase in Business License Tax of $42,000 due to partnering with a consultant for business license administration and an online payment portal, and $24,000 in rental income from new leases of the 501 Ortiz property which the City took possession of in December 2024. There is also a decrease in budgeted revenue of $189,909 from Sales, Use, and Transaction Tax estimates due to ongoing economic challenges and unsurety.
Other Revenue:
8 Staff projections also include an estimated increase in grant revenue of approximately $1,817,596. This includes $100,000 in grant funding obtained from the Monterey Bay Air Resources District (MBARD). It also includes an increase of $393,038 in carry forward grant funding from FY 23-24 from the Rural Energy for America Program (REAP) grant ($53,177), Coastal Conservancy grant ($50,000), Permanent Local Housing Allocation (PLHA) grant ($84,861), and prior Monterey Bay Air Resources District (MBARD) grant ($205,000). The increase in revenue also includes $439,956 in environmental enhancement fees.
On December 12, 2024, the City took ownership of the property located at 501 Ortiz Avenue. Staff included a carry forward of $586,781 in revenue from the Housing Account and $84,861 in PLHA grant funding for the purchase of the property.
There is also an increase in revenue due to reimbursement agreements made with developers for the South of Tioga project and the MST SURF! Project. These revenues are reimbursements for services provided for the projects and are therefore offset by expenditures.
Expenditure
In addition to the projected increase in revenue, the amendment reflects an increase in expenditures for FY 24-25. The adopted expenditure budget for FY 24-25 is $12,161,861. The proposed amendment to the expenditure budget for FY 24-25 is $13,954,738, an estimated increase of $1,792,877, of which $258,512 is an increase in operating expenditures.
Operating Expenditures:
The proposed budget amendment contains several changes to the operating expenditures. Staff projections included an estimated increase in operating expenditures of $258,512 when compared to the adopted budget. Including a $60,000 increase to planning services and $20,000 for recruitment of a planning manager, $30,000 in insurance costs for claims from the Sand City flood, $23,100 for maintenance of City parks, $15,000 for street sweeper repairs, and $15,000 for new Council Chamber chairs.
There was also a reduction of $30,000 for contracted services in finance as financial consulting services were not needed. For the Police Department there was an increase of $32,000 for annual Flock Safety maintenance and support fees, $15,000 for overtime, $10,500 for safety equipment, and $10,000 for ongoing investigations.
Other Expenditures:
Non-operating expenditures has an estimated increase of $1,534,365 compared to the adopted budget. The increase includes approximately $91,000 for body worn cameras and records management software for the Police Department. It includes new project costs for the Sand City monument sign ($42,000), new workspace furniture for the City 9 Clerk and Finance Manager ($20,000), and a pavement management study ($12,000).
This increase is also due to the fact that approximately $384,820 from the FY 23-24 is proposed to be carried forward to FY 24-25.
As stated in the revenue section, the City acquired property at 501 Ortiz Avenue. Staff has included additional expenditures of $586,781 from the Housing Account and $109,000 from the PLHA grant to the budget amendment for the purchase of this property.
There is also an increase in expenditures due to two large projects that required reimbursement agreements, South of Tioga and MST SURF!. These expenditures are reimbursed by the developer of the project and are therefore offset entirely by revenue.
CEQA:
This action does not constitute a "project" as defined by the California Environmental Quality Act (CEQA) guidelines section 15378.
FISCAL IMPACT:
The proposed amended budget for FY 24-25 has a total revenue of $15,847,068 and total proposed expenditures of $13,954,738 resulting in an estimated surplus of $1,892,330.
RECOMMENDATION:
Staff recommend that the Budget and Personnel Committee approve the Fiscal Year 2024-2025 Proposed Budget Amendment #1 and recommend approval to City Council.
ATTACHMENTS:
1. Budget Amendment #1 for Fiscal Year 2024-2025
10 Description FY 23/24
Actuals
FY 24/25
Actuals through
3/14/25
FY 24/25
Adopted Budget
FY 24-25
Proposed Amended
Budget
Difference
Operating Revenue $11,286,689 $6,289,047 $10,352,829 $10,945,625 $592,796 Non Operating Revenue $852,467 $1,012,620 $3,083,847 $4,901,443 $1,817,596 SUB TOTAL $12,139,156 $7,301,667 $13,436,676 $15,847,068 $2,410,392 Operating Expenditures $7,924,626 $5,921,544 $8,701,002 $8,959,514 $258,512 Non Operating Expenditures $1,232,438 $843,510 $3,460,859 $4,995,224 $1,534,365 SUB TOTAL $9,157,064 $6,765,054 $12,161,861 $13,954,738 $1,792,877 DIFFERENCE $2,982,092 $536,613 $1,274,815 $1,892,330 $617,515
CITY BUDGET SUMMARY
11 Description FY 23/24
Actuals
FY 24-25
Actuals through
3/14/2025
FY 24-25
Adopted Budget
FY 24/25
Proposed Amended
Budget
Budget Difference
OPERATING REVENUES
Property Taxes 152,734.60 83,867.02 137,962.00 137,985.00 23.00 Sales/Use Taxes 3,702,058.95 1,897,899.81 3,643,909.00 3,545,000.00 (98,909.00) Transaction Tax 4,708,704.84 2,418,746.71 4,631,000.00 4,540,000.00 (91,000.00) TOT Tax 119,356.03 57,405.75 120,000.00 120,000.00 -
Franchise Fees/Users Tax 400,182.53 213,577.72 320,500.00 323,800.00 3,300.00 Business License 844,415.43 582,395.73 710,100.00 750,500.00 40,400.00 Planning Revenues 4,544.00 9,260.00 11,925.00 14,000.00 2,075.00 Building Revenues 36,618.95 14,056.08 27,150.00 27,150.00 - Police Revenues 18,915.11 12,571.24 17,700.00 19,800.00 2,100.00 Public Works Revenues 76,122.07 182,386.02 44,533.00 192,685.40 148,152.40 Interest 519,329.16 350,496.19 235,600.00 521,100.00 285,500.00 Rental 17,236.90 27,296.31 19,000.00 43,000.00 24,000.00 ROPS Residual 256,040.61 726.72 230,000.00 221,055.00 (8,945.00) SA Admin Fees Reimbursement 155,727.58 0.00 0.00 0.00 - Misc. Revenues 7,687.59 275,019.82 4,550.00 289,650.00 285,100.00 Recurring Grants 213,166.61 156,341.81 191,900.00 192,900.00 1,000.00 Cal-Am 53,848.00 7,000.00 7,000.00 7,000.00 -
SUBTOTAL OPERATING REVENUE 11,286,688.96 6,289,046.93 10,352,829.00 10,945,625.40 592,796.40
OTHER REVENUE SOURCES
Special Project Revenues 474,202.42 270,358.89 122,700.00 420,520.00 297,820.00 Housing Account 0.00 0.00 0.00 586,781.28 586,781.28
Environmental Enhancement 0.00 439,956.00 0.00 439,956.00 439,956.00 Grants 378,264.13 302,305.42 2,961,147.00 3,454,185.39 493,038.39 SUBTOTAL OTHER REVENUE 852,466.55 1,012,620.31 3,083,847.00 4,901,442.67 1,817,595.67 TOTAL REVENUE 12,139,155.51 7,301,667.24 13,436,676.00 15,847,068.07 2,410,392.07 City Revenue Budget Summary
12 City of Sand City
Recommended Revenue Budget Amendment FY 2024 - 2025
FY 23/24 FY 24/25 FY 24/25 Actuals Budget to Actuals FY 24/25 Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/25 Variance Proposed Amended Budget Difference
NON DEPARTMENTAL
4005 000 Curr Prop Taxes 91,713.00 76,450.00 $ 51,793.68 24,656.32 76,450.00 - 4006 000 RPTTF Residual 256,040.61 230,000.00 $ 726.72 229,273.28 221,055.00 (8,945.00) 4008 000 SA Admin Fees Reimbursement 155,727.58 - $ - - - - 4010 000 Prior Year Prop 1,482.08 1,000.00 $ 547.39 452.61 1,000.00 - 4012 000 Vehicle License Fee 41,038.76 43,512.00 $ 22,365.18 21,146.82 43,535.00 23.00 4013 000 MBASIA Claims 1,763.61 - $ 2,320.70 (2,320.70) 3,000.00 3,000.00 4015 000 SB 813 17,005.86 14,000.00 $ 7,202.48 6,797.52 14,000.00 - 4020 000 Prop Tax Transf 1,166.28 2,500.00 $ 1,913.45 586.55 2,500.00 - 4025 000 Utility Users Tax 238,217.52 180,000.00 $ 173,437.21 6,562.79 180,000.00 - 4030 000 Sales/Use Tax 3,702,058.95 3,643,909.00 $ 1,897,899.81 1,746,009.19 3,545,000.00 (98,909.00) 4032 000 Transaction Tax 4,708,704.84 4,631,000.00 $ 2,418,746.71 2,212,253.29 4,540,000.00 (91,000.00) 4033 000 State CASP Fee 1,552.00 1,600.00 $ - 1,600.00 - (1,600.00) 4034 000 TOT Tax 119,356.03 120,000.00 $ 57,405.75 62,594.25 120,000.00 - 4035 000 Cable Franchise 7,817.05 5,000.00 $ 2,694.98 2,305.02 5,000.00 - 4040 000 Refuse Franchise 79,473.47 60,000.00 $ 37,445.53 22,554.47 60,000.00 - 4041 000 AB939/SB1383 9,915.57 12,500.00 $ - 12,500.00 12,500.00 - 4042 000 CalAm Franchise Fee 5,000.00 10,000.00 $ - 10,000.00 10,000.00 - 4045 000 PG & E Gas 4,322.69 4,500.00 $ - 4,500.00 4,300.00 (200.00) 4050 000 PG & E Electric 42,756.99 36,500.00 $ - 36,500.00 40,000.00 3,500.00 4055 000 Bus. License 842,749.93 708,000.00 $ 582,395.73 125,604.27 750,000.00 42,000.00 4060 000 B. L. Late Fee 113.50 500.00 $ - 500.00 500.00 - 4340 000 HOPTR Tax 328.62 500.00 $ 44.84 455.16 500.00 - 4350 000 Seaside Sanitation 12,679.24 12,000.00 $ - 12,000.00 12,000.00 - 4410 000 Int. General 21,144.69 1,000.00 $ 58,967.18 (57,967.18) 65,000.00 64,000.00 4411 000 OPEB Interest 2,416.05 600.00 $ - 600.00 600.00 - 4413 000 Housing Interes 28,814.98 14,000.00 $ 15,343.97 (1,343.97) 15,500.00 1,500.00 4414 000 Int GASB 87 3,023.60 - $ - - - -
4420 000 Int. LAIF 454,665.75 200,000.00 $ 268,567.15 (68,567.15) 400,000.00 200,000.00 4425 000 LAIF Gain/Loss GASB 31 FMV (55,159.96) - $ - - - - 4450 000 TVI CD Interest 64,424.05 20,000.00 $ 7,617.89 12,382.11 40,000.00 20,000.00 4500 000 West End Revenue 60,642.00 49,500.00 $ 12,210.00 37,290.00 49,500.00 - 4502 000 Mural Festival - 2,200.00 $ - 2,200.00 - (2,200.00) 4504 000 Art Park Events 850.00 1,000.00 $ 200.00 800.00 1,000.00 - 4529 000 MST SURF Proj 39,489.17 5,000.00 $ 179,015.94 (174,015.94) 180,000.00 175,000.00 4530 000 S of Tioga Reim 373,221.25 50,000.00 $ 48,929.09 1,070.91 160,000.00 110,000.00 13 City of Sand City
Recommended Revenue Budget Amendment FY 2024 - 2025
FY 23/24 FY 24/25 FY 24/25 Actuals Budget to Actuals FY 24/25 Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/25 Variance Proposed Amended Budget Difference 4531 000 S of Tioga R2 - Fairfield - - $ - - - -
4532 000 S of Tioga - - $ - - - -
4533 000 CAL AM Reimb - - $ - - - -
4550 000 Copies Fee - 50.00 $ - 50.00 50.00 -
4705 000 City Property Sales - - $ 6,250.00 (6,250.00) 6,250.00 6,250.00 4710 000 Mitigation - 1,500.00 $ - 1,500.00 1,500.00 -
4729 000 MBASIA/Fitness/Safety/HR 7,500.00 7,500.00 $ 845.00 6,655.00 8,500.00 1,000.00 4730 000 MISC Rev 1,507.74 2,000.00 $ 252,992.25 (250,992.25) 262,850.00 260,850.00 4732 000 Reimbursements 2,541.08 - $ 12,615.50 (12,615.50) 15,000.00 15,000.00 4736 000 US Bank CalCard 1,875.16 1,000.00 $ 841.37 158.63 1,000.00 - 4740 000 Rental Income 17,236.90 19,000.00 $ 27,296.31 (8,296.31) 43,000.00 24,000.00 4833 000 CAL AM Lease 53,848.00 7,000.00 $ 7,000.00 - 7,000.00 - DEPARTMENT TOTAL 11,419,024.64 10,174,821.00 $ 6,155,631.81 4,019,189.19 10,898,090.00 723,269.00
COMMUNITY DEVELOPMENT/PLANNING
4116 500 STR Application 394.00 2,875.00 $ 957.00 1,918.00 2,875.00 - 4120 500 Coastal Permit - 1,575.00 $ 1,575.00 - 1,575.00 - 4125 500 CUP 2,000.00 2,800.00 $ 3,500.00 (700.00) 4,600.00 1,800.00 4126 500 Temporary CUP 350.00 525.00 $ 1,300.00 (775.00) 1,300.00 775.00 4145 500 Site Permits 100.00 350.00 $ 1,050.00 (700.00) 1,050.00 700.00 4155 500 Design Review - 700.00 $ 50.00 650.00 700.00 - 4156 500 Sign Permit - 100.00 $ 478.00 (378.00) 550.00 450.00 4159 500 CEQA Fees - - $ 350.00 (350.00) 350.00 350.00
4219 500 Parking Permits 1,700.00 3,000.00 $ - 3,000.00 1,000.00 (2,000.00) DEPARTMENT TOTAL 4,544.00 11,925.00 $ 9,260.00 2,665.00 14,000.00 2,075.00
BUILDING
4115 501 Bldg. Permit 22,069.71 13,500.00 $ 3,741.54 9,758.46 13,500.00 - 4164 501 STR Inspection 1,182.00 3,150.00 $ 1,175.00 1,975.00 3,150.00 - 4165 501 Plan Check Fees 13,367.24 10,500.00 $ 9,139.54 1,360.46 10,500.00 - DEPARTMENT TOTAL 36,618.95 27,150.00 $ 14,056.08 13,093.92 27,150.00 -
PUBLIC SAFETY
4069 601 CLEEP Grant 202,825.62 180,000.00 $ 152,996.81 27,003.19 180,000.00 - 4210 601 City Fines 4,202.00 4,200.00 $ 1,668.31 2,531.69 4,200.00 - 4211 601 Vehicle release 760.00 1,000.00 $ - 1,000.00 1,000.00 - 14 City of Sand City
Recommended Revenue Budget Amendment FY 2024 - 2025
FY 23/24 FY 24/25 FY 24/25 Actuals Budget to Actuals FY 24/25 Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/25 Variance Proposed Amended Budget Difference 4221 601 Sand City Parking 8,949.34 7,500.00 $ 6,345.00 1,155.00 7,500.00 - 4325 601 Motor Vehicle - 500.00 $ 95.00 405.00 500.00 - 4330 601 Prop 172 2,725.49 500.00 $ 222.39 277.61 500.00 - 4335 601 Post Reimburse 1,900.43 2,000.00 $ 4,020.54 (2,020.54) 4,100.00 2,100.00 4515 601 Dog Licensing - 100.00 $ - 100.00 100.00 -
4524 601 Asset Forfeitur - 1,500.00 $ - 1,500.00 1,500.00 - 4560 601 Special Police 335.00 400.00 $ 220.00 180.00 400.00 - 4639 601 Officer Wellness Grant - - $ - - - -
4647 601 Bullet Proof Vest Grant 340.99 1,900.00 $ - 1,900.00 1,900.00 - 4730 601 Other 25.00 - $ - - - -
4732 601 Reimbursements 17.85 - $ - - - -
4836 601 CSA74-GRANT EMS 2,500.00 2,500.00 $ 2,500.00 - 2,500.00 - DEPARTMENT TOTAL 224,581.72 202,100.00 $ 168,068.05 34,031.95 204,200.00 2,100.00
PUBLIC WORKS
4150 700 Bldg Dev. Fees - 500.00 $ - 500.00 500.00 -
4160 700 Engineering Fees 17,600.00 18,000.00 $ 14,785.00 3,215.00 18,000.00 - 4205 700 CA Code Fines 1,580.71 750.00 $ 408.89 341.11 750.00 - 4305 700 Gas Tax Funds 15,513.57 15,660.00 $ 12,489.52 3,170.48 15,974.00 314.00 4302 700 Measure X - - $ 147,723.40 (147,723.40) 147,723.40 147,723.40 4306 700 RMRA-Road Maint 41,427.79 9,623.00 $ 6,979.21 2,643.79 9,738.00 115.00 DEPARTMENT TOTAL 76,122.07 44,533.00 $ 182,386.02 (137,853.02) 192,685.40 148,152.40 GRANTS
4684 802 CA Dept of Parks & Rec Grant 140,279.00 - $ - - - - 4607 802 LEAP Grant 65,000.00 - $ - - - -
4608 802 REAP Grant 26,722.61 - $ 17,638.08 (17,638.08) 53,177.39 53,177.39 4609 802 PLHA Grant 67,139.00 131,647.00 $ 1,000.00 130,647.00 216,508.00 84,861.00 4611 802 Coastal Conservancy Grant - 423,000.00 $ 163,512.64 259,487.36 473,000.00 50,000.00 4612 802 Multi Use Trail - MBARD Grant - - $ - - 305,000.00 305,000.00 4613 802 Cannabis Grant - 115,000.00 $ 76,535.00 38,465.00 115,000.00 - 4682 802 Prop 1 SW IRWM - Catalina - 652,000.00 $ 43,619.70 608,380.30 652,000.00 - 4683 802 PROP 1 SW 79,123.52 1,639,500.00 $ - 1,639,500.00 1,639,500.00 - DEPARTMENT TOTAL 378,264.13 2,961,147.00 $ 302,305.42 2,658,841.58 3,454,185.39 493,038.39
HOUSING ACCOUNT
15 City of Sand City
Recommended Revenue Budget Amendment FY 2024 - 2025
FY 23/24 FY 24/25 FY 24/25 Actuals Budget to Actuals FY 24/25 Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/25 Variance Proposed Amended Budget Difference 1006 Housing Account - - $ - - 586,781.28 586,781.28
DEPARTMENT TOTAL - - $ - - 586,781.28 586,781.28
ENVIRONMENTAL ENHANCEMENT
4755 000 Environmental Enhancement Fees - - $ 439,956.00 (439,956.00) 439,956.00 439,956.00 DEPARTMENT TOTAL - - $ 439,956.00 (439,956.00) 439,956.00 439,956.00
COMMUNITY OUTREACH
4706 502 Habitat Revenue - 15,000.00 $ 30,000.00 (15,000.00) 30,000.00 15,000.00 4410 000 Edgewater Account Intertest - - $ 3.86 (3.86) 20.00 20.00 DEPARTMENT TOTAL - 15,000.00 $ 30,003.86 (15,003.86) 30,020.00 15,020.00 GRAND TOTAL EXPENDITURES 12,139,155.51 13,436,676.00 7,301,667.24 6,135,008.76 15,847,068.07 2,410,392.07 16 Description FY 23/24
Actuals
FY 24-25
Actuals through
3/14/25
FY 24-25
Adopted Budget
Proposed Amended
Budget FY 24/25 Budget Difference
OPERATING EXPENSES
City Council $101,175 $81,222 $127,880 $151,562 $23,683 Administration $760,804 $570,542 $816,410 $833,334 $16,924 Finance $573,858 $402,852 $546,795 $530,054 -$16,740
Attorney $277,610 $119,758 $375,000 $375,000 $0
Planning $485,764 $358,722 $499,873 $580,090 $80,217
Building $40,690 $39,150 $104,790 $119,790 $15,000
Police $3,879,905 $2,423,422 $3,597,205 $3,659,779 $62,575 Fire $346,268 $354,578 $358,387 $358,387 $0
Public Works/Engineering $966,798 $555,864 $1,047,366 $1,078,428 $31,062 Parks $19,528 $32,715 $47,230 $70,330 $23,100
Government Buildings $66,559 $65,574 $87,853 $77,615 -$10,237 Community Outreach/Economic Development $262,500 $158,710 $243,369 $238,419 -$4,950 Non-Departmental $143,167 $758,438 $848,847 $886,725 $37,879 SUBTOTAL FOR OPERATING EXPENSES $7,924,626 $5,921,544 $8,701,002 $8,959,514 $258,512
OTHER EXPENSES
Capital Outlay $564,117 $509,735 $2,906,147 $3,452,258 $546,111 Housing Account $0 $0 $0 $586,781 $586,781
Special Projects $668,321 $333,775 $554,712 $956,185 $401,473 SUBTOTAL OTHER EXPENSES $1,232,438 $843,510 $3,460,859 $4,995,224 $1,534,365 TOTAL EXPENSES $9,157,064 $6,765,054 $12,161,861 $13,954,738 $1,792,877 City Expenditure Budget Summary
17 City of Sand City
Recommended Expenditure Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals budget to Actuals FY 24/25 Proposed Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/2025 variance Budget Amendment Difference
NON DEPARTMENTAL
5105 000 Health Benefits Admin Fee $ 1,535.52 $ 824.00 $ 879.85 $ (55.85) $ 1,080.00 $ 256.00 5107 000 Health Benefits Admin Fee & Health Retirees $ - $ 182,948.60 131,230.19 $ 51,718.41 $ 182,948.60 $ - 5102 000 CalPERs Annual Survivor $ - $ 649.00 $ 374.99 $ 274.01 $ 649.00 $ - 5112 000 CA SUI/EDD $ - $ - $ (130.16) $ 130.16 $ 130.16 $ 130.16 5113 000 EAP Program $ 1,615.20 $ 1,700.00 $ 1,924.80 $ (224.80) $ 1,924.80 $ 224.80 5200 000 CalPERS Unfunded Accrued Liability $ - $ 489,410.00 $ 490,756.80 $ (1,346.80) $ 490,756.80 $ 1,346.80 5301 000 Service Cont. $ - $ 14,420.00 $ 2,922.20 $ 11,497.80 $ 10,000.00 $ (4,420.00) 5307 000 Technical Spprt $ 15,786.42 $ 20,000.00 11,678.06 $ 8,321.94 $ 20,000.00 $ - 5401 000 MUNI CODE $ 2,351.00 $ 3,100.00 $ 1,245.00 $ 1,855.00 $ 3,100.00 $ - 5402 000 MEMBERSHIPS PA $ 6,258.82 $ 10,000.00 8,616.25 $ 1,383.75 $ 10,000.00 $ - 5403 000 MEMBERSHIPS VOL $ 7,979.00 $ 10,000.00 $ 8,957.60 $ 1,042.40 $ 10,000.00 $ - 5404 000 Arts Council $ 1,390.71 $ 10,000.00 $ - $ 10,000.00 $ 1,000.00 $ (9,000.00) 5405 000 Advertising $ - $ 20,600.00 16,831.28 $ 3,768.72 $ 20,600.00 $ - 5406 000 Dues/Subscrptn $ 474.66 $ 750.00 1,229.98 $ (479.98) $ 1,500.00 $ 750.00 5409 000 GASB 68 $ 2,100.00 $ 2,266.00 $ 2,100.00 $ 166.00 $ 2,100.00 $ (166.00) 5410 000 Trainings/Meetings $ - $ 1,030.00 101.74 $ 928.26 $ 1,030.00 $ - 5417 000 Donations $ 7,768.68 $ 6,695.00 $ 2,500.00 $ 4,195.00 $ 6,000.00 $ (695.00) 5421 000 Misc. Expense $ 10,046.12 $ 2,060.00 6,736.27 $ (4,676.27) $ 8,000.00 $ 5,940.00 5422 000 Official Bonds $ 1,276.00 $ 1,339.00 $ 1,381.00 $ (42.00) $ 1,381.00 $ 42.00 5424 000 Bank Charges $ 29.72 $ 500.00 $ 78.95 $ 421.05 $ 500.00 $ - 5427 000 Claims Payments $ - $ - $ 27,498.11 $ (27,498.11) $ 30,000.00 $ 30,000.00 5502 000 Equip. Maint. $ 8,458.03 $ 1,030.00 $ 330.73 $ 699.27 $ 1,030.00 $ - 5503 000 Auto Maint. $ - $ 6,180.00 828.43 $ 5,351.57 $ 6,180.00 $ - 5600 000 Office Phones $ 2,559.97 $ 1,545.00 841.65 $ 703.35 $ 1,545.00 $ - 5601 000 Utilities $ 31,703.92 $ 25,750.00 25,120.86 $ 629.14 $ 25,750.00 $ - 5605 000 Internet/Web $ 3,305.53 $ 3,090.00 2,119.24 $ 970.76 $ 3,090.00 $ - 5700 000 Office Supplies $ 28,399.25 $ 25,750.00 8,650.49 $ 17,099.51 $ 25,750.00 $ - 5705 000 Equip. Purchase $ 10,128.81 $ 6,180.00 2,936.85 $ 3,243.15 $ 6,180.00 $ - 5707 000 Computer Equip/Software/Online Applications $ - $ 1,030.00 696.78 $ 333.22 $ 14,500.00 $ 13,470.00 DEPARTMENT TOTAL $ 143,167.36 $ 848,846.60 $ 758,437.94 $ 90,408.66 $ 886,725.36 $ 37,878.76
CITY COUNCIL
5000 100 Salaries $ - $ 50,000.00 23,650.00 $ 26,350.00 $ 50,000.00 $ - 5004 100 Auto Allowance $ 22,500.00 $ 2,400.00 1,600.00 $ 800.00 $ 2,400.00 $ - 5006 100 Exercise Prgm $ 7,170.00 $ 7,800.00 4,900.00 $ 2,900.00 $ 7,800.00 $ - 5102 100 Dental $ 4,317.68 $ 4,689.00 2,568.76 $ 2,120.24 $ 4,689.00 $ - 5103 100 VISION COVERAGE $ 744.96 $ 775.00 510.83 $ 264.17 $ 775.00 $ - 5106 100 Pers Retire EE $ - $ 4,315.70 414.72 $ 3,900.98 $ 4,315.70 $ - 5108 100 PERS $ 3,218.98 $ 4,882.00 3,460.89 $ 1,421.11 $ 4,882.00 $ - 5109 100 PERS SURVIVOR $ 47.52 $ 86.00 $ - $ 86.00 $ - $ (86.00) 5110 100 DEFERRED COMP $ 13,500.00 $ 14,400.00 10,300.00 $ 4,100.00 $ 14,800.00 $ 400.00 5111 100 FICA/Medicare $ 1,109.80 $ 873.00 1,037.04 $ (164.04) $ 1,911.00 $ 1,038.00 5112 100 CA SUI/ETT $ 666.12 $ 888.00 $ - $ 888.00 $ - $ (888.00) 5406 100 Dues/Subscriptions $ 2,400.00 $ - 1,621.53 $ (1,621.53) $ 1,621.53 $ 1,621.53 5410 100 Train/Meetings $ 15,416.69 $ 15,450.00 15,805.87 $ (355.87) $ 20,000.00 $ 4,550.00 5411 100 Elections $ - $ 3,450.00 $ - $ 3,450.00 $ 3,450.00 $ - 5419 100 Liability Ins. $ 1,183.04 $ 3,446.00 3,215.34 $ 230.66 $ 3,446.00 $ - 18 City of Sand City
Recommended Expenditure Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals budget to Actuals FY 24/25 Proposed Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/2025 variance Budget Amendment Difference 5423 100 Work. Comp. Ins $ 4,078.83 $ 7,627.00 7,031.01 $ 595.99 $ 7,627.00 $ - 5600 100 Office Phones $ 3,511.17 $ 2,472.00 2,097.85 $ 374.15 $ 2,755.00 $ 283.00 5703 100 Council Meeting $ 121.10 $ 1,236.00 295.00 $ 941.00 $ 1,000.00 $ (236.00) 5705 100 Equip. Purchase $ 4,887.50 $ 3,090.00 1,283.80 $ 1,806.20 $ 18,090.00 $ 15,000.00 5707 100 Computer Equipment $ - $ - 1,428.94 $ (1,428.94) $ 2,000.00 $ 2,000.00 DEPARTMENT TOTAL $ 101,174.65 $ 127,879.70 $ 81,221.58 $ 46,658.12 $ 151,562.23 $ 23,682.53
ADMINISTRATION
5000 200 Salaries $ 371,190.89 $ 446,775.89 303,265.00 $ 143,510.89 $ 455,076.00 $ 8,300.11 5004 200 Auto Allowance $ 3,600.00 $ 3,600.00 2,100.00 $ 1,500.00 $ 3,600.00 $ - 5006 200 Exercise Prgm $ 1,180.00 $ 3,000.00 1,725.00 $ 1,275.00 $ 3,000.00 $ - 5009 200 PAID TIME OFF $ 11,859.88 $ 10,300.00 29,066.82 $ (18,766.82) $ 29,066.82 $ 18,766.82 5012 200 Over Time Pay $ - $ - 75.00 $ (75.00) $ - $ -
5100 200 L.T.D. $ 4,077.88 $ 3,791.43 2,954.83 $ 836.60 $ 4,191.43 $ 400.00 5102 200 Dental $ 6,474.55 $ 6,924.00 4,601.49 $ 2,322.51 $ 6,924.00 $ - 5103 200 VISION COVERAGE $ 589.09 $ 1,043.00 699.64 $ 343.36 $ 1,043.00 $ - 5104 200 Life Ins. $ 306.00 $ 540.00 342.08 $ 197.92 $ 590.00 $ 50.00 5105 200 Health Benefits $ 57,785.01 $ 68,521.78 44,864.84 $ 23,656.94 $ 68,521.78 $ - 5108 200 PERS $ 47.52 $ 43,139.00 17,320.19 $ 25,818.81 $ 43,139.00 $ - 5109 200 PERS SURVIVOR $ 9,500.00 $ 88.99 $ - $ 88.99 $ - $ (88.99) 5110 200 DEFERRED COMP $ 5,166.22 $ 10,800.00 5,200.09 $ 5,599.91 $ 10,800.00 $ - 5111 200 FICA/Medicare $ - $ 6,733.11 4,419.10 $ 2,314.01 $ 6,733.11 $ - 5112 200 CA SUI/ETT $ 340.34 $ 467.62 - $ 467.62 $ 467.62 $ - 5300 200 Contract Svcs. $ 51,000.00 $ 51,000.00 40,410.15 $ 10,589.85 $ 51,000.00 $ - 5301 200 Service Cont. $ 13,368.73 $ 13,390.00 5,314.68 $ 8,075.32 $ 13,390.00 $ - 5305 200 ADP/SHREDDING $ 5,761.41 $ 2,575.00 1,260.52 $ 1,314.48 $ 2,575.00 $ - 5406 200 Dues/Subscrptn $ 8,774.37 $ 7,004.00 5,415.29 $ 1,588.71 $ 5,500.00 $ (1,504.00) 5410 200 Train/Meetings $ 24,226.97 $ 17,510.00 15,258.37 $ 2,251.63 $ 17,510.00 $ - 5419 200 Liability Ins. $ 23,351.94 $ 29,892.00 26,420.06 $ 3,471.94 $ 27,892.00 $ (2,000.00) 5423 200 Work. Comp. Ins $ 80,512.31 $ 66,169.00 57,772.86 $ 8,396.14 $ 59,169.00 $ (7,000.00) 5600 200 Office Phones $ 2,988.47 $ 1,545.00 657.06 $ 887.94 $ 1,545.00 $ - 5705 200 Equip. Purchase $ 3,268.21 $ 1,000.00 510.07 $ 489.93 $ 1,000.00 $ - 5707 200 Computer Equip $ - $ 20,600.00 888.89 $ 19,711.11 $ 20,600.00 $ - DEPARTMENT TOTAL $ 760,804.24 $ 816,409.82 $ 570,542.03 $ 245,867.79 $ 833,333.76 $ 16,923.94
FINANCE
5000 300 Salaries $ 195,105.15 $ 210,872.93 137,583.62 $ 73,289.31 $ 206,072.93 $ (4,800.00) 5006 300 Exercise Prgm $ 3,310.00 $ 3,600.00 2,625.00 $ 975.00 $ 3,900.00 $ 300.00 5012 300 Overtime Pay $ - $ - 75.00 $ (75.00) $ - $ -
5100 300 L.T.D. $ 1,052.16 $ 2,446.00 1,078.61 $ 1,367.39 $ 2,446.00 $ - 5102 300 Dental $ 2,381.50 $ 4,422.00 3,475.48 $ 946.52 $ 4,722.00 $ 300.00 5103 300 VISION COVERAGE $ 338.40 $ 692.00 512.45 $ 179.55 $ 742.00 $ 50.00 5104 300 Life Ins. $ 461.07 $ 432.00 323.92 $ 108.08 $ 472.00 $ 40.00 5105 300 Health Benefits $ 39,566.25 $ 39,123.52 25,322.38 $ 13,801.14 $ 39,124.00 $ 0.48 5108 300 PERS $ 21,637.48 $ 24,739.57 28,875.47 $ (4,135.90) $ 24,739.57 $ - 5109 300 PERS SURVIVOR $ 47.52 $ 59.33 $ - $ 59.33 $ - $ (59.33) 5110 300 DEFERRED COMP $ 5,200.00 $ 7,200.00 5,199.91 $ 2,000.09 $ 7,200.00 $ - 5111 300 FICA/Medicare $ 4,306.22 $ 2,840.74 3,203.17 $ (362.43) $ 4,840.74 $ 2,000.00 19 City of Sand City
Recommended Expenditure Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals budget to Actuals FY 24/25 Proposed Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/2025 variance Budget Amendment Difference 5112 300 CA SUI/ETT $ 312.63 $ 429.33 - $ 429.33 $ - $ (429.33) 5300 300 Contract Svcs. $ 128,839.73 $ 53,000.00 21,600.00 $ 31,400.00 $ 23,000.00 $ (30,000.00) 5304 300 Audit $ 61,000.00 $ 53,500.00 57,000.00 $ (3,500.00) $ 57,000.00 $ 3,500.00 5307 300 Technical Spprt $ 6,666.23 $ - 276.53 $ (276.53) $ 500.00 $ 500.00 5308 300 HDL/BL/PROP/SAL $ 32,914.03 $ 36,050.00 10,994.75 $ 25,055.25 $ 36,050.00 $ - 5313 300 Software App $ 25,278.00 $ 48,142.20 62,564.82 $ (14,422.62) $ 65,000.00 $ 16,857.80 5406 300 Dues/Subscrptn $ 42.23 $ 515.00 427.72 $ 87.28 $ 515.00 $ - 5410 300 Train/Meetings $ 5,944.53 $ 8,240.00 2,660.97 $ 5,579.03 $ 8,240.00 $ - 5419 300 Liability Ins. $ 7,095.64 $ 14,109.00 12,219.42 $ 1,889.58 $ 13,109.00 $ (1,000.00) 5423 300 Work. Comp. Ins $ 24,464.17 $ 31,231.00 26,720.25 $ 4,510.75 $ 27,231.00 $ (4,000.00) 5705 300 Equip. Purchase $ 10.00 $ 2,575.00 $ - $ 2,575.00 $ 2,575.00 $ - 5707 300 Computer Equipment $ - $ 2,575.00 $ 112.43 $ 2,462.57 $ 2,575.00 $ - DEPARTMENT TOTAL $ 573,857.94 $ 546,794.62 $ 402,851.90 $ 143,942.72 $ 530,054.24 $ (16,740.38)
ATTORNEY
5300 400 OUTSIDE ATTORNY $ 272,401.29 $ 375,000.00 119,758.10 $ 255,241.90 $ 375,000.00 $ - DEPARTMENT TOTAL $ 277,610.31 $ 375,000.00 $ 119,758.10 $ 255,241.90 $ 375,000.00 $ -
COMMUNITY DEVELOPMENT/PLANNING
5107 500 Health Retirees $ 20,864.75 $ - 3,454.64 $ (3,454.64) $ - $ - 5300 500 Contract Svcs. $ 440,018.14 $ 450,000.00 337,898.85 $ 112,101.15 $ 530,000.00 $ 80,000.00 5306 500 IWORQ $ 2,041.67 $ 1,699.50 1,701.00 $ (1.50) $ 1,701.00 $ 1.50 5405 500 Advertising $ - $ - 292.50 $ (292.50) $ 292.50 $ 292.50 5410 500 Training/Meeting $ - $ - 177.10 $ (177.10) $ 250.00 $ 250.00 5600 500 Office Phones $ 1,270.15 $ 927.00 197.65 $ 729.35 $ 600.00 $ (327.00) 5355 500 Façade Program $ - $ 47,246.00 15,000.00 $ 32,246.00 $ 47,246.00 $ - DEPARTMENT TOTAL $ 485,763.74 $ 499,872.50 $ 358,721.74 $ 141,150.76 $ 580,089.50 $ 80,217.00
BUILDING
5300 501 Contract Svcs. $ - $ 100,000.00 34,551.00 $ 65,449.00 $ 115,000.00 $ 15,000.00 5306 501 IWORQ $ 2,800.00 $ 4,789.50 4,599.00 $ 190.50 $ 4,789.50 $ - DEPARTMENT TOTAL $ 40,689.94 $ 104,789.50 $ 39,150.00 $ 65,639.50 $ 119,789.50 $ 15,000.00
PUBLIC SAFETY
5000 601 Salaries $ 1,463,825.07 $ 1,683,226.39 899,056.04 $ 784,170.35 $ 1,503,226.39 $ (180,000.00) 5003 601 Reserves $ 25,257.72 $ 25,750.00 19,419.43 $ 6,330.57 $ 25,750.00 $ - 5005 601 SPECIAL SKILLS $ 16,822.96 $ 1,236.00 146,984.93 $ (145,748.93) $ 181,236.00 $ 180,000.00 5006 601 Exercise Prgm $ 6,450.00 $ 6,600.00 5,600.00 $ 1,000.00 $ 8,400.00 $ 1,800.00 5007 601 Uniform Allow. $ 10,351.03 $ 9,270.00 6,745.54 $ 2,524.46 $ 9,270.00 $ - 5008 601 PD Education $ 70,398.18 $ 82,392.79 45,300.50 $ 37,092.29 $ 82,392.79 $ - 5009 601 PAID TIME OFF $ 268,017.09 $ 288,400.00 137,435.15 $ 150,964.85 $ 288,400.00 $ - 5010 601 HOLIDAY $ 12,668.23 $ 15,450.00 938.12 $ 14,511.88 $ 15,450.00 $ - 5012 601 Overtime $ 57,247.37 $ 70,000.00 66,630.67 $ 3,369.33 $ 85,000.00 $ 15,000.00 5014 601 Advance Disability Payment $ - $ - 29,065.00 $ (29,065.00) $ - $ - 5017 601 Shift Differential $ - $ - 3,809.36 $ (3,809.36) $ 8,724.60 $ 8,724.60 5100 601 L.T.D. $ 5,469.08 $ 5,872.00 4,362.72 $ 1,509.28 $ 5,872.00 $ - 5102 601 Dental $ 21,248.04 $ 23,597.00 15,307.51 $ 8,289.49 $ 23,597.00 $ - 20 City of Sand City
Recommended Expenditure Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals budget to Actuals FY 24/25 Proposed Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/2025 variance Budget Amendment Difference 5103 601 VISION COVERAGE $ 3,094.09 $ 3,254.00 2,202.03 $ 1,051.97 $ 3,254.00 $ - 5104 601 Life Ins. $ 2,322.00 $ 2,376.00 1,674.00 $ 702.00 $ 2,376.00 $ - 5105 601 Health Benefits $ 272,271.76 $ 264,418.51 158,229.03 $ 106,189.48 $ 264,418.51 $ - 5106 601 Pers Retire EE $ - $ 12,125.16 1,101.64 $ 11,023.52 $ 12,125.16 $ - 5108 601 PERS $ 363,766.13 $ 356,083.36 247,226.84 $ 108,856.52 $ 356,083.36 $ - 5109 601 PERS SURVIVOR $ 306.96 $ 326.30 $ - $ 326.30 $ - $ (326.30) 5110 601 DEFERRED COMP $ 48,450.00 $ 43,200.00 27,100.00 $ 16,100.00 $ 43,200.00 $ - 5111 601 FICA/Medicare $ 28,075.44 $ 32,107.16 19,515.57 $ 12,591.59 $ 32,107.16 $ - 5112 601 CA SUI/ETT $ 1,398.69 $ 1,758.21 132.80 $ 1,625.41 $ 132.80 $ (1,625.41) 5300 601 Contract Services $ - $ - $ - $ - $ 32,500.00 $ 32,500.00 5301 601 NGEN MAINTENANC $ 21,047.52 $ 22,622.70 24,436.00 $ (1,813.30) $ 24,436.00 $ 1,813.30 5307 601 Technical Spprt $ 19,519.85 $ 21,630.00 14,345.00 $ 7,285.00 $ 21,630.00 $ - 5309 601 Animal Reg/Vet $ 3,864.00 $ 6,000.00 1,225.00 $ 4,775.00 $ 6,000.00 $ - 5310 601 Comm & CJIS $ 44,580.16 $ 42,266.05 28,980.96 $ 13,285.09 $ 42,266.05 $ - 5311 601 911 CENTER $ 41,150.53 $ 46,095.00 45,192.00 $ 903.00 $ 45,192.00 $ (903.00) 5312 601 ARRESTS/INVEST $ 4,479.61 $ 5,150.00 11,506.32 $ (6,356.32) $ 15,150.00 $ 10,000.00 5313 601 COMPUTER/MAINT/SOFTWARE $ 15,442.82 $ 16,480.00 16,297.30 $ 182.70 $ 21,480.00 $ 5,000.00 5406 601 Dues/Subscrptn $ 1,992.00 $ 2,369.00 2,314.00 $ 55.00 $ 2,369.00 $ - 5410 601 Train/Meetings $ 10,446.23 $ 11,330.00 4,819.99 $ 6,510.01 $ 11,330.00 $ - 5412 601 Emplmnt Screen $ 343.00 $ 3,500.00 2,451.00 $ 1,049.00 $ 3,500.00 $ - 5413 601 SRU Annual Fee $ 5,000.00 $ 5,000.00 5,000.00 $ - $ 5,000.00 $ - 5419 601 Liability Ins. $ 93,953.34 $ 111,405.00 118,889.69 $ (7,484.69) $ 118,889.69 $ 7,484.69 5420 601 Rental Payments $ 3,349.85 $ 5,768.00 5,174.91 $ 593.09 $ 5,768.00 $ - 5423 601 Work. Comp. Ins $ 323,930.27 $ 246,609.00 259,976.50 $ (13,367.50) $ 259,976.50 $ 13,367.50 5425 601 EOC Expenses $ 5,000.00 $ 5,000.00 - $ 5,000.00 $ 5,000.00 $ - 5502 601 Equip. Maint. $ - $ 5,150.00 - $ 5,150.00 $ 5,150.00 $ - 5503 601 Auto Maint. $ 36,075.65 $ 22,660.00 6,800.57 $ 15,859.43 $ 17,660.00 $ (5,000.00) 5505 601 AUTO DETAILING $ 522.00 $ 3,100.00 23.95 $ 3,076.05 $ - $ (3,100.00) 5600 601 Office Phones $ 11,321.27 $ 12,360.00 4,793.23 $ 7,566.77 $ 8,500.00 $ (3,860.00) 5604 601 Nighthawk WiFi $ 2,897.28 $ 3,090.00 2,314.22 $ 775.78 $ 3,090.00 $ - 5605 601 Internet/Web $ 2,921.67 $ 3,193.00 2,028.66 $ 1,164.34 $ 3,193.00 $ - 5701 601 Police Supplies $ 3,919.04 $ 6,489.00 3,078.74 $ 3,410.26 $ 5,989.00 $ (500.00) 5702 601 Auto Fuel $ 29,031.75 $ 24,720.00 11,707.73 $ 13,012.27 $ 20,220.00 $ (4,500.00) 5704 601 DOJ- VESTS POL $ 601.41 $ 4,600.00 - $ 4,600.00 $ - $ (4,600.00) 5705 601 Equipment $ 1,539.10 $ 10,300.00 10,704.11 $ (404.11) $ 12,599.30 $ 2,299.30 5706 601 RANGE FEES/SUP $ 1,575.00 $ 10,000.00 525.00 $ 9,475.00 $ 4,000.00 $ (6,000.00) 5707 601 Equip/Computer $ 34,862.41 $ 12,875.00 2,999.93 $ 9,875.07 $ 7,875.00 $ (5,000.00) DEPARTMENT TOTAL $ 3,879,904.71 $ 3,597,204.63 $ 2,423,421.69 $ 1,173,782.94 $ 3,659,779.31 $ 62,574.68
FIRE DEPARTMENT
5300 602 Fire Contract $ 346,268.00 $ 358,387.00 354,578.00 $ 3,809.00 $ 358,387.00 $ - DEPARTMENT TOTAL $ 346,268.00 $ 358,387.00 $ 354,578.00 $ 3,809.00 $ 358,387.00 $ -
PUBLIC WORKS
5000 700 Salaries $ 251,647.42 $ 271,869.53 170,237.61 $ 101,631.92 $ 283,869.53 $ 12,000.00 5005 700 Special Skills $ - $ - 7,315.59 $ (7,315.59) $ 12,000.00 $ 12,000.00 5006 700 Exercise Prgm $ 2,880.00 $ 3,000.00 2,000.00 $ 1,000.00 $ 3,000.00 $ - 5007 700 Uniform Allow. $ 4,157.63 $ 3,090.00 1,165.83 $ 1,924.17 $ 3,090.00 $ - 21 City of Sand City
Recommended Expenditure Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals budget to Actuals FY 24/25 Proposed Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/2025 variance Budget Amendment Difference 5009 700 PAID TIME OFF $ 2,049.17 $ 2,575.00 - $ 2,575.00 $ 2,575.00 $ - 5012 700 Overtime $ 5,375.55 $ 6,180.00 1,459.70 $ 4,720.30 $ 3,000.00 $ (3,180.00) 5100 700 L.T.D. $ 2,541.98 $ 2,741.00 1,827.20 $ 913.80 $ 2,741.00 $ - 5102 700 Dental $ 5,244.08 $ 5,673.00 5,843.08 $ (170.08) $ 7,661.44 $ 1,988.44 5103 700 VISION COVERAGE $ 712.92 $ 795.00 869.06 $ (74.06) $ 1,145.00 $ 350.00 5104 700 Life Ins. $ 648.00 $ 648.00 468.00 $ 180.00 $ 648.00 $ - 5105 700 Health Benefits $ 48,305.11 $ 52,164.35 33,763.20 $ 18,401.15 $ 52,164.35 $ - 5106 700 Pers Retire EE $ 4,116.69 $ 11,772.00 (1,225.18) $ 12,997.18 $ 11,772.00 $ - 5108 700 PERS $ 47,837.59 $ 35,002.49 39,735.89 $ (4,733.40) $ 35,002.49 $ - 5109 700 PERS SURVIVOR $ 71.28 $ 88.99 $ - $ 88.99 $ 88.99 $ - 5110 700 DEFERRED COMP $ 8,000.00 $ 10,800.00 5,600.00 $ 5,200.00 $ 10,800.00 $ - 5111 700 FICA/Medicare $ 4,353.40 $ 5,063.48 3,005.24 $ 2,058.24 $ 5,063.48 $ - 5112 700 CA SUI/ETT $ 281.76 $ 38,694.01 - $ 38,694.01 $ - $ (38,694.01) 5300 700 Contract Svcs. $ 164,162.25 $ 5,000.00 53,805.00 $ (48,805.00) $ 77,000.00 $ 72,000.00 5321 700 HOPE SERVICES $ 72,855.65 $ 72,000.00 - $ 72,000.00 $ - $ (72,000.00) 5406 700 Dues/Subscrptn $ - $ 1,133.00 691.00 $ 442.00 $ 1,133.00 $ - 5408 700 PERMITS/LICENSE $ 13,644.00 $ 10,300.00 6,552.00 $ 3,748.00 $ 10,300.00 $ - 5410 700 Train/Meetings $ 1,557.27 $ 5,150.00 2,497.55 $ 2,652.45 $ 5,150.00 $ - 5414 700 ADOPT A HWY $ 4,200.00 $ 4,542.30 2,800.00 $ 1,742.30 $ 4,542.30 $ - 5419 700 Liability Ins. $ 15,917.04 $ 18,190.00 18,475.48 $ (285.48) $ 18,475.48 $ 285.48 5423 700 Work. Comp. Ins $ 54,878.43 $ 40,265.00 40,400.39 $ (135.39) $ 40,400.39 $ 135.39 5502 700 Equip. Maint. $ - $ 5,150.00 3,199.54 $ 1,950.46 $ 20,150.00 $ 15,000.00 5503 700 Auto Maint. $ 11,525.68 $ 15,450.00 9,523.06 $ 5,926.94 $ 15,450.00 $ - 5504 700 Pest control $ 650.00 $ 824.00 820.00 $ 4.00 $ 1,560.00 $ 736.00 5506 700 STORM WATER MAT $ - $ 20,600.00 - $ 20,600.00 $ 20,600.00 $ - 5507 700 St. Lighting $ 15,812.54 $ 14,420.00 21,386.08 $ (6,966.08) $ 30,000.00 $ 15,580.00 5508 700 St. Maintenance $ 6,816.03 $ 66,950.00 - $ 66,950.00 $ 66,950.00 $ - 5509 700 URBAN RUNOFF $ 7,120.00 $ - $ - $ - $ - $ -
5600 700 Office Phones $ 1,738.00 $ 1,545.00 1,081.89 $ 463.11 $ 1,545.00 $ - 5602 700 REFUSE/TRASH $ 5,389.29 $ 9,270.00 3,529.14 $ 5,740.86 $ 9,270.00 $ - 5605 700 Internet/Web $ 1,548.16 $ 1,236.00 1,648.99 $ (412.99) $ 1,750.00 $ 514.00 5701 700 Flags/Banners $ 2,366.86 $ 5,623.80 - $ 5,623.80 $ 5,623.80 $ - 5701 700 SUPPLIES $ 3,045.84 $ 5,150.00 8,146.90 $ (2,996.90) $ 9,150.00 $ 4,000.00 5702 700 Auto Fuel $ - $ 13,390.00 5,342.10 $ 8,047.90 $ 13,390.00 $ - 5705 700 Equip. Purchase $ 15,023.41 $ 7,210.00 299.93 $ 6,910.07 $ 7,210.00 $ - 5707 700 Computer Equipment $ - $ 1,030.00 - $ 1,030.00 $ 1,030.00 $ - 5708 700 EQUIPMENT RENTAL $ 590.00 $ 1,545.00 490.00 $ 1,055.00 $ 1,545.00 $ - 5709 700 STREET SIGNS $ 2,146.88 $ 4,635.00 2,417.64 $ 2,217.36 $ 11,635.00 $ 7,000.00 DEPARTMENT TOTAL $ 966,797.75 $ 780,765.95 $ 455,171.91 $ 325,594.04 $ 808,481.25 $ 27,715.30 PARKS
5300 701 Contract Svcs. $ 5,700.00 $ 5,000.00 21,689.37 $ (16,689.37) $ 28,100.00 $ 23,100.00 5511 701 Park&Rec F. Imp $ 6,772.63 $ 15,450.00 8,082.81 $ 7,367.19 $ 15,450.00 $ - 5501 701 Parks Maintenance $ 2,575.00 447.87 $ 2,127.13 $ 2,575.00 $ - 5502 701 Equip. Maint. $ 169.65 $ 2,575.00 610.31 $ 1,964.69 $ 2,575.00 $ - 5603 701 IRRIGATION/LAND $ 10,300.00 $ - $ 10,300.00 $ 10,300.00 $ - 5701 701 Parks Supplies $ 3,221.57 $ 5,150.00 1,446.27 $ 3,703.73 $ 5,150.00 $ - 5705 701 Equip. Purchase $ 3,664.39 $ 6,180.00 437.91 $ 5,742.09 $ 6,180.00 $ - 22 City of Sand City
Recommended Expenditure Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals budget to Actuals FY 24/25 Proposed Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/2025 variance Budget Amendment Difference DEPARTMENT TOTAL $ 19,528.24 $ 47,230.00 $ 32,714.54 $ 14,515.46 $ 70,330.00 $ 23,100.00
ENGINEERING
5300 702 Contract Services $ - $ 260,000.00 95,366.25 $ 164,633.75 $ 263,347.00 $ 3,347.00 5420 702 STORAGE $ - $ 6,600.24 5,325.45 $ 1,274.79 $ 6,600.00 $ (0.24) DEPARTMENT TOTAL $ - $ 266,600.24 $ 100,691.70 $ 165,908.54 $ 269,947.00 $ 3,346.76
GOVERNMENT BUILDINGS
5415 703 SECURITY $ 1,957.29 $ 19,055.00 4,205.84 $ 14,849.16 $ 10,000.00 $ (9,055.00) 5418 703 Fire/Theft $ 46,670.15 $ 50,000.00 48,425.46 $ 1,574.54 $ 48,425.46 $ (1,574.54) 5500 703 Maint/Repairs $ 17,682.73 $ 18,540.00 12,352.51 $ 6,187.49 $ 18,540.00 $ - 5700 703 Office Supplies $ 249.17 $ 257.50 589.83 $ (332.33) $ 650.00 $ 392.50 DEPARTMENT TOTAL $ 66,559.34 $ 87,852.50 $ 65,573.64 $ 22,278.86 $ 77,615.46 $ (10,237.04)
COMMUNITY OUTREACH
5302 502 West End $ 95,233.54 $ 95,000.00 65,221.56 $ 29,778.44 $ 95,000.00 $ - 5405 502 Advertising $ 15,754.75 $ 15,450.00 3,110.00 $ 12,340.00 $ 10,000.00 $ (5,450.00) 5410 502 Train/Meetings $ 828.56 $ 1,030.00 134.15 $ 895.85 $ 1,030.00 $ - 5416 502 City Events $ 35,320.02 $ 41,200.00 23,892.94 $ 17,307.06 $ 41,200.00 $ - 5500 502 Maint/Repairs $ 4,925.35 $ 6,489.00 2,209.35 $ 4,279.65 $ 6,489.00 $ - 5510 502 Art Park $ 5,934.95 $ 4,200.00 3,843.15 $ 356.85 $ 4,200.00 $ - 6002 502 Bike Trail Elec $ 4,219.42 $ - 298.40 $ (298.40) $ 500.00 $ 500.00 6207 502 Mural Festival $ 100,000.00 $ 80,000.00 60,000.00 $ 20,000.00 $ 80,000.00 $ - DEPARTMENT TOTAL $ 262,499.94 $ 243,369.00 $ 158,709.55 $ 84,659.45 $ 238,419.00 $ (4,950.00)
CAPITAL OUTLAY
6000 900 Capital Outlay - Catalina $ - $ 652,000.00 $ 10,805.25 $ 641,194.75 $ 652,000.00 $ - 6000 900 Capital Outlay - Contra Costa $ - $ 1,639,500.00 10,753.75 $ 1,628,746.25 $ 1,639,500.00 $ - 6000 601 Capital Outlay - Police Department $ 139,202.24 $ 35,000.00 $ 115,916.60 $ (80,916.60) $ 133,998.46 $ 98,998.46 6000 701 Capital Outlay - Art Park Imp $ 25,000.00 $ - $ 25,000.00 $ 25,000.00 $ - 6001 902 Capital Outlay - Public Works $ (287.00) $ - $ - $ - $ 42,292.71 $ 42,292.71 6001 902 Capital Outlay - Coastal Trail $ 22,801.61 $ 423,000.00 193,058.95 $ 229,941.05 $ 423,000.00 $ - 6002 902 Capital Outlay - Bike Trail $ 29,182.44 $ - 98,162.14 $ (98,162.14) $ 275,817.56 $ 275,817.56 6003 902 Affordable Housing - PLHA $ 42,997.50 $ 131,647.00 81,037.82 $ 50,609.18 $ 240,649.50 $ 109,002.50 6000 902 Capital Outlay - City Hall Imp $ 17,666.56 $ - $ - $ - $ 20,000.00 $ 20,000.00 DEPARTMENT TOTAL $ 564,116.84 $ 2,906,147.00 $ 509,734.51 $ 2,396,412.49 $ 3,452,258.23 $ 546,111.23
SPECIAL PROJECTS
6100 000 S of Tioga Reimbursements $ 337,153.45 $ - $ 51,964.53 $ (51,964.53) $ 160,000.00 $ 160,000.00 6101 000 MST SURF Proj $ 51,633.42 $ - 138,971.72 $ (138,971.72) $ 180,000.00 $ 180,000.00 6201 800 Digital Records $ 10,914.27 $ 40,000.00 488.00 $ 39,512.00 $ 20,000.00 $ (20,000.00) 6203 800 Housing Element $ 216,024.38 $ 50,000.00 76,824.09 $ (26,824.09) $ 85,000.00 $ 35,000.00 6204 800 General Plan $ - $ 300,000.00 - $ 300,000.00 $ 300,000.00 $ - 6205 800 Cannabis Grant $ 2,829.15 $ 114,712.00 38,178.05 $ 76,533.95 $ 114,712.00 $ - 6206 800 REAP 2.0 Grant - Website $ 38,527.34 $ - 21,590.64 $ (21,590.64) $ 46,472.66 $ 46,472.66 DEPARTMENT TOTAL $ 668,320.81 $ 504,712.00 $ 328,017.03 $ 176,694.97 $ 906,184.66 $ 401,472.66
HOUSING ACCOUNT
23 City of Sand City
Recommended Expenditure Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals budget to Actuals FY 24/25 Proposed Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/2025 variance Budget Amendment Difference 1006 Housing Account $ - $ - $ - $ - $ 586,781.28 $ 586,781.28 DEPARTMENT TOTAL $ - $ - $ - $ - $ 586,781.28 $ 586,781.28
EDGEWATER HABITAT
6202 800 Habitat Expense $ - $ 50,000.00 5,758.30 $ 44,241.70 $ 50,000.00 $ - DEPARTMENT TOTAL $ - $ 50,000.00 $ 5,758.30 $ 44,241.70 $ 50,000.00 $ - $ 9,157,063.81 $ 12,161,861.06 $ 6,765,054.16 $ 5,396,806.90 $ 13,954,737.78 $ 1,792,876.72 24