1.1%; the AMI Project loan has a 20-year repayment period, and the Well 32 Rehabilitation Project loan has a 30- year repayment period.
The Water Enterprise, with the issuance of the Prior Obligations, refinanced its 2004 Water Revenue Bonds. The Prior Obligations will refinanced in connection with the issuance of the Bonds, as described herein. (See “INTRODUCTION - Security for the Bonds” and “THE FINANCING PLAN”).
Limited Obligations
THE BONDS ARE LIMITED OBLIGATIONS OF THE AUTHORITY PAYABLE SOLELY FROM AND SECURED SOLELY BY THE REVENUES PLEDGED UNDER THE INDENTURE. THE BONDS ARE
NOT A DEBT, LIABILITY OR OBLIGATION OF THE CITY, THE STATE OF CALIFORNIA OR ANY OF
ITS POLITICAL SUBDIVISIONS AND NEITHER THE FAITH AND CREDIT OF THE CITY, THE STATE
NOR ANY OF ITS POLITICAL SUBDIVISIONS ARE PLEDGED TO THE PAYMENT OF PRINCIPAL OR
INTEREST ON THE BONDS AND NEITHER THE CITY, THE STATE NOR ANY OF ITS POLITICAL
SUBDIVISIONS IS LIABLE THEREFOR, NOR HAS LEVIED ANY TAXES THEREFOR NOR IS
OBLIGATED TO LEVY ANY TAXES THEREFOR, NOR IN ANY EVENT SHALL THE BONDS OR ANY
INTEREST OR REDEMPTION PREMIUM THEREON BE PAYABLE OUT OF ANY FUNDS OR PROPERTIES OTHER THAN THOSE OF THE AUTHORITY AS SET FORTH IN THE INDENTURE.
NEITHER THE BONDS NOR THE OBLIGATION TO MAKE INSTALLMENT PAYMENTS CONSTITUTES
AN INDEBTEDNESS OF THE CITY, THE STATE OR ANY POLITICAL SUBDIVISION THEREOF
WITHIN THE MEANING OF ANY CONSTITUTIONAL OR STATUTORY DEBT LIMITATION OR RESTRICTION.
City Council 38 – 160 6/4/2024
3 Forward-Looking Statements
This Official Statement contains forward-looking statements, including (i) statements containing projections of Net System Revenues and other financial items, (ii) statements of future economic performance of the Water System, and (iii) statements of the assumptions underlying or relating to statements described in (i) and (ii) above, (collectively, the “Forward-Looking Statements”). All statements other than statements of historical facts included in this Official Statement, including without limitation statements under “THE WATER SYSTEM” and “SECURITY FOR THE BONDS” regarding the financial position, capital resources and status of the City and the Water System are Forward-Looking Statements. Although the City believes that the expectations reflected in such Forward-Looking Statements are reasonable, no assurance can be given that such expectations will prove to be correct. Important factors which could cause actual results to differ materially from expectations of the City (collectively, the “Cautionary Statements”) are disclosed in this Official Statement. All Forward-Looking Statements attributable to the City or the Authority are expressly qualified in their entirety by the Cautionary Statements.
Summaries Not Definitive
Definitions of certain capitalized terms herein are contained in Appendix B hereto, and are incorporated herein by reference. Definitions of certain terms used in this Official Statement, and the summaries of and references contained herein to the Indenture, the Bonds, the Installment Purchase Agreement, the Continuing Disclosure Agreement, statutes and other documents do not purport to be comprehensive or definitive and are qualified by reference to each such document, instrument or statute. Additional copies of this Official Statement and copies of the Indenture and the Installment Purchase Agreement may be obtained from the Trustee or the City, 20 Civic Center Plaza, Santa Ana, California 92502.
THE FINANCING PLAN
Refunding of Prior Obligations
The Authority is selling the Bonds to provide, among other things, the moneys (together with other available funds) necessary to refund in whole the Prior Obligations. A portion of the proceeds of the Bonds, along with certain remaining funds from the Prior Obligations, will be used to establish an escrow fund (the “Escrow Fund”) for the Prior Obligations to be held in trust by U.S. Bank Trust Company, National Association, acting as escrow bank for the Prior Obligations (the “Escrow Bank”) under an Escrow Deposit and Trust Agreement between the City and the Escrow Bank, dated as of June 1, 2024 (the “Escrow Agreement”). Proceeds deposited into the Escrow Fund will be used to pay the debt service on the Prior Obligations on September 2, 2024 and to pay the redemption price, as specified in the Escrow Agreement. Upon deposit of such proceeds and other moneys into the Escrow Fund, the Prior Obligations will no longer be deemed outstanding and will no longer have a claim on Net System Revenues.
Moneys deposited in the Escrow Fund are not available to pay principal of or interest on the Bonds.
City Council 38 – 161 6/4/2024
4 The Project
The Project consists of numerous public improvements which are identified as follows: (a) installation of advanced water meters, improvements to the Walnut Pump Station and Garthe Pump Station, improvements to the Washington Well, Large Water Services Vault and Meter Apparatus improvements, Washington Well improvements and improvements to citywide facilities to include electrical motor control centers and variable frequency drives. The total cost of construction of the Project is estimated by the City to be approximately $45,000,000. Amounts not funded from proceeds of the Bonds are expected to be funded from excess Net Revenues. The City commenced installation of the advanced water meter replacements and construction of the Garthe Pump Station improvements. Design of the improvements to the Walnut Pump Station, Large Water Services Vault and Meter Apparatus and Washington Well has commenced. Planning for the citywide facilities improvements to include electrical motor control centers and variable frequency drives is underway. Estimated costs and completion dates of the Project components are as follows:
Facility(1) Estimated Cost
Anticipated
Completion Period
Advanced Water Meters $15,000,000 December 2025
Walnut Pump Station PFAS Improvements 5,000,000 March 2026 Garthe Pump Station Improvements 5,000,000 December 2026 Large Water Services Vault and Meter Apparatus Improvements 8,000,000 December 2026 Washington Well Improvements 6,000,000 September 2026
Citywide Facilities Electrical Improvements 6,000,000 March 2027 (1) The City may replace these improvements with other improvements or betterments to the Water System. See “THE WATER SYSTEM – The Projects, Future Water System Improvements” for additional improvements.
Environmental Compliance
The Project and its various components are subject to the California Environmental Quality Act (“CEQA”). Under CEQA, a project which may have a significant effect on the environment and which is to be carried out or approved by a public agency must comply with a comprehensive environmental review process, including the preparation of an Environmental Impact Report (“EIR”). Contents of an EIR include a detailed statement of the project’s significant environmental effects; any such effects which cannot be avoided if the project is implemented; mitigation measures proposed to minimize such effects; alternatives to the proposed project; any significant irreversible environmental changes which would result from the project; the project’s growth-inducing impacts; and a brief statement setting forth the agency’s reasons for determining that certain effects are not significant and hence do not require discussion in an EIR. If the agency determines that the project itself will not have a significant effect on the environment, it may adopt a negative declaration to that effect and need not prepare an EIR.
The City has determined that the components of the Project are either categorically exempt from CEQA or have adopted a Mitigated Negative Declaration.
City Council 38 – 162 6/4/2024
5 ESTIMATED SOURCES AND USES OF FUNDS
The proceeds received from the sale of the Bonds are to be applied as follows:
Sources of Funds:
Principal Amount of Bonds $__________
Original Issue Premium/Discount __________
Amount Relating to Prior Obligations
TOTAL SOURCES $__________
Uses of Funds:
Transfer to Escrow Fund $__________
Deposit in Project Fund __________
Costs of Issuance(1)
TOTAL USES $__________
_____________________
(1) Includes fees and expenses of Bond Counsel and Disclosure Counsel, the Financial Advisor and the Trustee, rating agency fee, Underwriters’ discount, and other costs of issuing the Bonds.
City Council 38 – 163 6/4/2024
6 DEBT SERVICE
The Installment Purchase Agreement requires the City to make Installment Payments on or before each March 1 and September 1, beginning September 1, 20__, and continuing until the end of the term of the Installment Purchase Agreement. The following is an annualized schedule of debt service on the Bonds for each Bond Year until maturity, assuming no redemption other than sinking fund redemption.
Period Ending
(September 1) Principal Interest
Total
Debt Service
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
City Council 38 – 164 6/4/2024
7 THE BONDS
Description of the Bonds
The Bonds shall be delivered in the form of fully registered Bonds, without coupons, in integral multiples of $5,000, and shall be dated the date of initial delivery. The Bonds will mature on the dates and in the amounts set forth on the inside front cover of this Official Statement. The Bonds, when issued, will be registered in the name of Cede & Co., as registered owner and nominee of The Depository Trust Company, New York, New York (“DTC”). So long as DTC, or Cede & Co. as its nominee, is the registered owner of all Bonds, all payments on the Bonds will be made directly to DTC, and disbursement of such payments to the DTC Participants (defined below) will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners (defined in APPENDIX E hereto) will be the responsibility of the DTC Participants, as more fully described hereinafter.
See “Book-Entry System” below.
Interest on the Bonds shall become payable on March 1 and September 1 of each year, commencing September 1, 20__, and continuing to and including the date of maturity or prior redemption, whichever is earlier.
Principal of the Bonds shall become payable on September 1 in each of the years and in the amounts set forth on the inside cover page of this Official Statement. Principal and premium, if any, of the Bonds shall become payable upon presentation and surrender thereof at the corporate trust office of the Trustee. Interest on the Bonds shall be based on a 360-day year composed of twelve 30-day months.
Payment of interest on any Bond on any Interest Payment Date or Redemption Date will be made to the person appearing on the registration books of the Trustee as the Owner as of the Record Date immediately preceding such Interest Payment Date or Redemption Date, as the case may be, such interest to be paid by check mailed by first class mail on the Interest Payment Date to such Owner at his address as it appears on such registration books; provided however, that payment of interest may be by wire transfer in immediately available funds to an account in the continental United States of America to any Owner of Bonds in the aggregate principal amount of $1,000,000 or more who shall furnish written wire instructions to the Trustee prior to the applicable Record Date. Moneys due on any Interest Payment Date which is not a Business Day shall be paid on the immediately following Business Day, without the accrual of additional interest thereon. See “– Book-Entry Only System.”
Any Bond may be transferred upon presentation of such Bond to the Trustee by the person in whose name it is registered, in person or by his duly authorized attorney. Upon surrender, together with a duly executed instrument of transfer in form acceptable to the Trustee, and payment of a sum sufficient to cover any tax or other governmental charge, the Trustee shall execute and deliver a new Bond or Bonds of the same maturity, for a like aggregate principal amount. The Trustee shall not be required to transfer any Bond during the period established by the Trustee for selection of Bonds for redemption, nor shall the Trustee be required to transfer any Bond or portion thereof selected for redemption.
Bonds may be exchanged at the corporate trust office of the Trustee for a like aggregate principal amount represented by such Bonds of other authorized denominations of the same maturity. The Trustee shall require the payment by the Owner requesting such exchange of any tax or other governmental charge required to be paid with respect to such exchange.
Redemption of the Bonds*
Optional Redemption. The Bonds maturing on or after September 1, ____ shall be subject to redemption, at the option of the Authority, upon at least 45 days prior written notice to the Trustee specifying the date and amount of such redemption, in whole or in part on any date (by lot within any maturity and among maturities as * Preliminary, subject to change. City Council 38 – 165 6/4/2024 8 specified by the Authority) on or after September 1, 20__ at a redemption price equal to 100% of the principal amount of the Bonds to be redeemed together with accrued interest to the date of redemption without a premium.
Mandatory Sinking Fund Redemption. The Bonds maturing on September 1, ____, are subject to mandatory sinking fund redemption prior to maturity on September 1, _____, and on each September 1 thereafter to maturity by lot; from sinking fund payments at a redemption price equal to the principal amount to be redeemed, together with accrued interest to the date of redemption, without premium as follows:
Bonds Maturing September 1, _____
Redemption Date
(September 1)
Sinking Fund
Payment
$
(final maturity)
The Bonds maturing on September 1, ____, are subject to mandatory sinking fund redemption prior to maturity on September 1, _____, and on each September 1 thereafter to maturity by lot; from sinking fund payments at a redemption price equal to the principal amount to be redeemed, together with accrued interest to the date of redemption, without premium as follows:
Bonds Maturing September 1, _____
Redemption Date
(September 1)
Sinking Fund
Payment
$
(final maturity)
Purchase of Bonds. In lieu of payment at maturity or redemption, moneys in the Bond Fund may be used and withdrawn by the Trustee for purchase of Outstanding Bonds, upon the filing with the Trustee of a Certificate of the City requesting such purchase, at public or private sale as and when, and at such prices (including brokerage and other charges) as such Certificate of the City may provide, but in no event may Bonds be purchased at a price in excess of the principal amount thereof, plus interest accrued to the date of purchase.
Notice of Redemption; Conditional Notice. Notice of redemption shall be given by the Trustee, not less than 30 nor more than 60 days prior to the redemption date to (i) the respective Owners of the Bonds designated for redemption at their addresses appearing on the registration books of the Trustee by first class mail and (ii) the Securities Depositories and the Information Services by certified or registered mail or overnight delivery. Each notice of redemption shall state the date of such Bonds the CUSIP number (if any) of the maturity or maturities, and, if less than all of any such maturity is to be redeemed, the distinctive certificate numbers of the Bonds of such maturity, to be redeemed and, in the case of the Bonds to be redeemed in part only, the respective portions of the principal amount to be redeemed. Each such notice shall also state that on said date there will become due and payable on each of said Bonds and in the case of a Bond to be redeemed in part only, the specified portion of the principal amount to be redeemed, together with interest accrued to the redemption date, and that from and after such redemption date interest shall cease to accrue, and shall require that such Bonds be then surrendered at the address of the Trustee specified in the redemption notice.
With respect to any notice of optional redemption of the Bonds, such notice shall state that such redemption shall be conditional upon the receipt by the Trustee on or prior to the date fixed for such redemption of moneys sufficient to pay the principal of, premium, if any, and interest on such Bonds to be redeemed and that, City Council 38 – 166 6/4/2024
9 if such moneys shall not have been so received, said notice shall be of no force and effect and the Trustee shall not be required to redeem such Bonds. In the event that such notice of redemption contains such a condition and such moneys are not so received, the redemption shall not be made, and the Trustee shall within a reasonable time thereafter give notice in the manner in which the notice of redemption was given, that such moneys were not so received.
Effect of Redemption. The Bonds so called for redemption being held by the Trustee, on the redemption date designated in such notice, the Bonds so called for redemption shall become due and payable, interest on the Bonds so called for redemption shall cease to accrue, said Bonds shall cease to be entitled to any benefit or security under the Indenture, and the Owners of said Bonds shall have no rights in respect thereof except to receive payment of the redemption price thereof. Failure by the Trustee to give notice pursuant to this paragraph to any one or more of the Information Services or Securities Depositories, or the insufficiency of any such notice shall not affect the sufficiency of the proceedings for redemption. Failure by the Trustee to mail notice of redemption pursuant to this paragraph to any one or more of the respective Owners of any Bonds designated for redemption shall not affect the proceedings for redemption with the Owners to whom such notice was mailed.
Parity Obligations
(a) The City may not create any Obligations the payments of which are senior or prior in right to the payment by the City of Parity Obligations.
(b) Without regard to the conditions stated below in subsection (c), the City may at any time enter into or create an obligation or commitment which is a Credit Provider Reimbursement Obligation or a Qualified Swap Agreement provided the Obligation to which the Qualified Swap Agreement relates is a Parity Obligation. (c) The City may at any time and from time to time issue or create Parity Obligations, provided:
(1) The City is not in default under the term of the Installment Purchase Agreement. (2) (i) Net System Revenues, as certified by the City, for the most recent audited Fiscal Year preceding the date of execution of the Parity Obligations, plus (ii) projected Net System Revenues (as described below) are at least equal to 120% of Maximum Annual Debt Service.
The projections described in (2)(ii) above may take into account (A) increases in the charges made for service from the Water System which have been adopted by the City prior to the date of issuance or incurrence of such Parity Obligations, but which were not in effect for all or part of such preceding Fiscal Year, and which are scheduled to be effective in the period of Debt Service shown for such Parity Obligations, and (B) an allowance for estimated additional average annual Net System Revenues from any additions or connections to or improvements or extensions of the Water System which have occurred from the end of the Fiscal Year preceding the date of execution of the Parity Obligations. (3) Notwithstanding the requirements described above, Parity Obligations may be issued or incurred to refund outstanding Parity Obligations if, after giving effect to the application of the proceeds thereof, total Debt Service will not be increased in any Fiscal Year in which Parity Obligations (outstanding on the date of issuance or incurrence of such refunding Parity Obligations, but excluding such refunding Parity Obligations) not being refunded are outstanding. (4) The City may but shall not be required to fund a reserve fund or obtain a reserve fund surety or instrument with respect to any Parity Obligations. If a reserve fund is funded for any Parity Obligations or a qualified reserve fund surety or instrument is obtained with respect to any Parity Obligations, such funded reserve fund or qualified reserve fund surety or instrument shall secure only the related Parity Obligations and shall not support the Bonds or any other Parity Obligations.
City Council 38 – 167 6/4/2024
10 Subordinate Obligations
The City further covenants that it shall not issue or incur any Subordinate Obligations unless Net System Revenues or projected Net System Revenues, calculated in the same manner as described in paragraph (b) above, are equal to at least 100% of the sum of Debt Service on all Parity Obligations and Subordinate Obligations outstanding immediately subsequent to the incurring of such additional obligations.
Book-Entry Only System
DTC will act as securities depository for the Bonds. The Bonds will be issued as fully-registered Bonds registered in the name of Cede & Co., as nominee of DTC, and will be available to actual purchasers of the Bonds (the “Beneficial Owners”) in the denominations set forth above, under the book-entry system maintained by DTC, only through brokers and dealers who are or act through DTC Participants (as defined in this Official Statement) as described herein. Beneficial Owners will not be entitled to receive physical delivery of the Bonds. See APPENDIX F – “BOOK-ENTRY ONLY SYSTEM.” If the book-entry only system is no longer used with respect to the Certificates, the Bonds will be registered and transferred in accordance with the Indenture, as described below.
Transfer and Exchange of Certificates
While the Bonds are subject to DTC’s book-entry system, their exchange and transfer will be effected through DTC and the Participants and will be subject to the procedures, rules and requirements established by DTC. See “APPENDIX E – BOOK-ENTRY PROVISIONS.” During any period in which the Certificates are not subject to DTC’s book-entry system, their exchange and transfer will be governed by provisions of the Trust Agreement. See “APPENDIX B – SUMMARY OF CERTAIN DEFINED TERMS AND OF PRINCIPAL LEGAL DOCUMENTS.”
The Authority, the City and the Trustee cannot and do not give any assurances that DTC, DTC Participants or others will distribute payments of principal, interest or premium on the Bonds paid to DTC or its nominee as the registered owner, or will distribute any redemption notices or other notices, to the Beneficial Owners, or that they will do so on a timely basis or will serve and act in the manner described in this Official Statement. The Authority, the City and the Trustee are not responsible or liable for the failure of DTC or any DTC Participant to make any payment or give any notice to a Beneficial Owner with respect to the Bonds or an error or delay relating thereto.
SECURITY FOR THE BONDS
General
THE BONDS ARE LIMITED OBLIGATIONS OF THE AUTHORITY PAYABLE SOLELY FROM
AND SECURED SOLELY BY THE REVENUES PLEDGED UNDER THE INDENTURE AND ARE NOT
SECURED BY A LEGAL OR EQUITABLE PLEDGE OF, OR CHARGE OR LIEN UPON ANY PROPERTY OF THE AUTHORITY OR THE CITY, OR ANY OF THE AUTHORITY’S INCOME OR RECEIPTS, EXCEPT THE REVENUES. THE BONDS ARE NOT A DEBT, LIABILITY OR OBLIGATION OF THE CITY, THE
STATE OF CALIFORNIA OR ANY OF ITS POLITICAL SUBDIVISIONS AND NEITHER THE FAITH AND
CREDIT OF THE CITY, THE STATE NOR ANY OF ITS POLITICAL SUBDIVISIONS ARE PLEDGED TO
THE PAYMENT OF THE BONDS, AND NEITHER THE AUTHORITY NOR THE CITY IS OBLIGATED TO
LEVY OR PLEDGE ANY FORM OF TAXATION, AND NEITHER THE CITY, THE STATE NOR ANY OF
ITS POLITICAL SUBDIVISIONS IS LIABLE FOR THE BONDS, NOR IN ANY EVENT ALL THE BONDS
OR ANY INTEREST OR REDEMPTION PREMIUM BE PAYABLE OUT OF ANY FUNDS OR PROPERTIES OTHER THAN THOSE OF THE AUTHORITY AS SET FORTH IN THE INDENTURE. NEITHER THE
BONDS NOR THE OBLIGATION TO MAKE INSTALLMENT PAYMENTS CONSTITUTES AN
INDEBTEDNESS OF THE CITY, THE STATE OR ANY POLITICAL SUBDIVISION THEREOF WITHIN THE MEANING OF ANY CONSTITUTIONAL OR STATUTORY DEBT LIMITATION OR RESTRICTION.
City Council 38 – 168 6/4/2024
11 “Revenues” consist of Installment Payments paid by the City to the Authority pursuant to the Installment Purchase Agreement and deposits in the funds and accounts held under the Indenture (excluding the Rebate Fund and the Cost of Issuance Fund). The Authority shall pay to the Trustee all Revenues, which the Trustee shall deposit in the Bond Fund to be used: first, for payment of debt service (including mandatory sinking fund redemptions), and second, for replenishment of the Reserve Account in the event its balance is less than the Reserve Requirement, as and to the extent required by the Indenture, see “APPENDIX B.” The Authority, pursuant to the Indenture, has assigned to the Trustee its right to receive all Installment Payments from the City under the Installment Purchase Agreement and, effective immediately on default by the City under the Installment Purchase Agreement and without any further act on the part of the Authority, any and all of the other rights of the Authority under the Installment Purchase Agreement as may be necessary to enforce payment of such Installment Payments when due or otherwise to protect the interests of the Owners of the Bonds.
All Net System Revenues (defined below) are irrevocably pledged by the City to the payment of the Installment Payments and debt service on Parity Obligations as provided in the Installment Purchase Agreement, and the Net System Revenues shall not be used for any other purpose while any of the Installment Payments remain unpaid; provided, however, that out of the Net System Revenues there may be apportioned such sums for such purposes as are expressly permitted by the Installment Purchase Agreement, including payment of debt service on any Parity Obligations. This pledge shall constitute a first lien on the Net System Revenues for the payment of the Installment Payments and debt service on any Parity Obligations in accordance with the Installment Purchase Agreement. The Bonds are not secured by a direct lien on the assets of the Water System or any other property of the City.
In the Installment Purchase Agreement, the City covenants that, so long as any Bonds are outstanding, the City will not issue or incur any obligations payable from Net System Revenues superior to the payment of the Installment Payments. The City is authorized to issue additional Parity Obligations secured by Net System Revenues with a lien on a parity basis with the lien of Installment Payments, provided it complies with certain provisions in the Installment Purchase Agreement. See “THE BONDS--Issuance of Parity Obligations.” The City is also authorized to issue subordinate debt secured by Net System Revenues.
Net System Revenues
Net System Revenues are System Revenues less Maintenance and Operation Costs of the Water System. “System Revenues” are defined in the Installment Purchase Agreement to mean all income, rents, rates, fees, charges and other moneys derived from the ownership or operation of the Water System, including, without limiting the generality of the foregoing, (i) all income, rents, rates, fees, charges (including standby and capacity charges), insurance proceeds or other moneys derived by the City from the water services, facilities, and commodities or byproducts sold, furnished or supplied through the facilities of or in the conduct or operation of the business of the Water System, (ii) investment earnings on, and income derived from, the amounts referred to in the preceding clause (i), including investment earnings on the operating reserves, to the extent that the use of such earnings is limited to the Water System by or pursuant to law, and earnings on any Reserve Fund for Obligations but only to the extent that such earnings may be utilized under the Issuing Instrument for the payment of debt service for such Obligations; (iii) the proceeds derived by the City directly or indirectly from the sale or lease of a part of the Water System; and (iv) any amount received from the levy or collection of taxes which are solely available and are earmarked for the support of the operation of the Water System; provided, however, that System Revenues shall not include: (a) customers’ deposits or any other deposits or advances subject to refund until such deposits or advances have become the property of the City; and (b) the proceeds of borrowings.
Notwithstanding the foregoing, there shall be deducted from System Revenues any amounts transferred into a Rate Stabilization Fund as contemplated by Section 6.08(b), and there shall be added to System Revenues any amounts transferred out of such Rate Stabilization Fund to pay Maintenance and Operation Costs. System Revenues shall include reimbursements from the United States of America pursuant to Section 54AA of the Code (Section 1531 of Title I of Division B of the American Recovery and Reinvestment Act of 2009 (Pub. L. No. 111- 5, 23 Stat. 115 (2009), enacted February 17, 2009), or any future similar program); provided, however, for purposes of complying with the rate setting covenants contained in the Installment Purchase Agreement and satisfying the debt service coverage requirements in connection with the issuance or incurring of Parity Obligations, System Revenues shall not include such reimbursements from the United States of America.
City Council 38 – 169 6/4/2024
12 “Maintenance and Operations Costs” is the reasonable and necessary costs spent or incurred by the City, for maintaining and operating the Water System, calculated in accordance with generally accepted accounting principles, including (among other things) all costs of water purchased or leased by the City, the reasonable expenses of management and repair and other expenses necessary to maintain and preserve the Water System in good repair and working order, and including administrative costs of the City attributable to the Project and the Installment Purchase Agreement, salaries and wages of employees, payments to employees retirement systems (to the extent paid from System Revenues), overhead, taxes (if any), fees of auditors, accountants, attorneys or engineers and insurance premiums, and including all other reasonable and necessary costs of the City or charges required to be paid by it to comply with the terms of the Obligations, including this Installment Purchase Agreement, including any amounts required to be deposited in the Rebate Fund pursuant to the Tax Certificate, and fees and expenses payable to any Credit Provider (other than in repayment of a Credit Provider Reimbursement Obligation), but excluding in all cases (i) depreciation, replacement and obsolescence charges or reserves therefor, (ii) amortization of intangibles or other bookkeeping entries of a similar nature, (iii) costs of capital additions, replacements, betterments, extensions or improvements to the Water System which under generally accepted accounting principles are chargeable to a capital account or to a reserve for depreciation, (iv) charges for the payment of principal and interest on any general obligation bond heretofore or hereafter issued for Water System purposes, and (v) charges for the payment of principal and interest on any debt service on account of any obligation on a parity with or subordinate to the Installment Payments. Payments with respect to Maintenance and Operation Obligations shall be considered Maintenance and Operation Costs if they are incurred in connection with the Maintenance and Operation Costs described in the preceding paragraph. “Maintenance and Operation Obligation” means any contract or lease for the purchase of any facilities, properties, structures, or works, or any loan of credit to or guaranty of debts, claims or liabilities of any other person for the purpose of obtaining any facilities, properties, structures or works, the final payments under which are due more than five years following the effective date thereof; so long as in each case the payments thereunder are to constitute Maintenance and Operation Costs. See “APPENDIX B – SUMMARY OF CERTAIN DEFINED TERMS AND PRINCIPAL LEGAL DOCUMENTS.”
Obligations of City Under Installment Purchase Agreement Pursuant to the Installment Purchase Agreement, the City commits, absolutely and unconditionally, to make Installment Payments to the Authority solely from Net System Revenues until such time as to the purchase price for the Project has been paid in full (or provision for the payment thereof has been made pursuant to the Indenture). The City will not discontinue or suspend any Installment Payments whether or not the Project or any part thereof is operating or operable or has been completed, or its use is suspended, interfered with, reduced, curtailed or terminated in whole or in part, and such Installment Payments shall not be subject to reduction whether by offset or otherwise and shall not be conditional upon the performance or non-performance by any party of any agreement for any cause whatsoever.
Rate Covenant
The City hereby covenants to fix, prescribe, revise and collect rates and charges for the services and facilities furnished by the Water System during each Fiscal Year which (together with other funds accumulated from System Revenues and which are lawfully available to the City for payment of any of the following amounts during such Fiscal Year) are at least sufficient, after making allowances for contingencies and errors in estimates, to pay the following amounts in the following order:
(i) all Maintenance and Operation Costs of the Water System estimated by the City to become due and payable in such Fiscal Year;
(ii) all Debt Service coming due and payable in such Fiscal Year; and (iii) all payments required to meet any other obligations of the City which are charges, liens or encumbrances upon, or payable from, the Net System Revenues.
City Council 38 – 170 6/4/2024
13 The City shall fix, prescribe, revise and collect rates and charges for the services and facilities furnished by the Water System during each Fiscal Year which are sufficient to yield Net System Revenues, at least equal to 120% of the amounts payable under the preceding clause (ii) in such Fiscal Year.
The City may establish, as a fund within the Water Revenue Fund, a fund denominated the Rate Stabilization Fund. From time to time the City may deposit into the Rate Stabilization Fund, from current System Revenues, such amounts as the City shall determine and the amount of available current System Revenues shall be reduced by the amount so transferred. Amounts may be transferred from the Rate Stabilization Fund solely and exclusively to pay Maintenance and Operation Costs, and any amounts so transferred shall be deemed System Revenues when so transferred. All interest or other earnings upon amounts in the Rate Stabilization Fund may be withdrawn therefrom and accounted for as System Revenues.
Pledge Under the Indenture
Pursuant to the Indenture, the Authority has irrevocably pledged all Revenues and amounts on deposit in the funds and accounts established under the Indenture (other than amounts on deposit in the Rebate Fund and the Cost of Issuance Fund) to the payments of principal and interest on the Bonds. The Indenture defines the term “Revenues” to mean all Installment Payments paid by the City pursuant to the Installment Purchase Agreement, including interest or profits from the investment of money in any account or fund (other than the Rebate Fund).
In order to secure the pledge of the Revenues, the Authority has transferred, conveyed and assigned to the Trustee, for the benefit of the Owners, all of the Authority’s rights under the Installment Purchase Agreement (excluding its right to indemnification thereunder), including the right to receive Installment Payments from the City, the right to receive any proceeds of insurance maintained thereunder or any condemnation award rendered with respect to the Project and the right to exercise any remedies provided therein in the event of a default by the City thereunder.
The Trustee will establish and maintain a special trust fund to be held by the Trustee called the Payment Fund. Within the Payment Fund, the Trustee will establish and maintain the Interest Account, the Principal Account, the Sinking Account, and the Redemption Account. Under the Installment Purchase Agreement, the City will pay the Installment Payments out of the Water Revenue Fund to the Trustee for deposit into the Payment Fund. Subject to the provisions of the Indenture, all money in the Payment Fund will be set aside by the Trustee in the following respective special accounts within the Payment Fund in the following order of priority: (i) Interest Account, (ii) Principal Account, and (iii) Redemption Account.
A debt service reserve fund has not been established for the Bonds.
Application of System Revenues
The City has covenanted that all System Revenues, when and as received, will be received and held by the City in trust for the benefit of Bondholders and payments with respect to Parity Obligations, and will be deposited by the City immediately upon receipt in the Water Revenue Fund, which the City has covenanted to establish and maintain throughout the term of the Bonds. All Net System Revenues shall be disbursed, allocated and applied solely to the uses and purposes set forth in the Indenture, and shall be accounted for separately and apart from all other money, funds, accounts or other resources of the City.
All System Revenues in the Payment Fund shall be set aside by the City and applied in the following order of priority:
(1) Maintenance and Operation Costs. The City has covenanted to pay all Maintenance and Operations Costs (including all Maintenance and Operation Obligations as both terms are defined in the Master Installment Purchase Agreement) of the Water System, including (among other things) amounts reasonable and necessary for maintaining and operating the Water System, all costs of water purchased or leased, reasonable expenses of management and repair and other expenses necessary to maintain and preserve the Water System in good repair and working order, and including administrative costs of the City attributable to the Project and the Installment Purchase Agreement, as they become due and payable.
City Council 38 – 171 6/4/2024
14 (2) Installment Payments. The City covenants and agrees to pay to the Trustee, as assignee of the Authority, for deposit in the Payment Fund for Parity Obligations, the amounts specified in any Issuing Instrument, as payments due on account of Parity Obligations. In the event there are insufficient Net System Revenues to make all of the payments contemplated by this clause of the immediately preceding sentence, then said payments should be made as nearly as practicable, pro rata, based upon the respective unpaid principal amounts of said Parity Obligations. (3) Reserve Funds and Reserve Accounts for Parity Obligations. After the payments contemplated above have been made, any remaining Net System Revenues shall be used to make up any deficiency in the Reserve Funds and Reserve Accounts for Parity Obligations. In the event there are insufficient Net System Revenues to make up all deficiencies in all Reserve Funds and Reserve Accounts for Parity Obligations, such payments into Reserve Funds and Reserve Accounts shall be made as nearly as practicable pro rata based on the respective unpaid principal amount of all Parity Obligations. Any amounts thereafter remaining in the Water Revenue Fund may from time to time be used to pay for capital expenditures for the Water System or any other lawful purpose of the City, including payments on account of Subordinated Obligations, provided the following conditions are met:
(1) all Maintenance and Operation Costs are being and have been paid and are then current; and
(2) all deposits and payments contemplated by clause (2) above shall have been made in full and no deficiency in any Reserve Fund or Reserve Account for Parity Obligations shall exist.
Application of Revenues
Establishment and Maintenance of Accounts for Use of Money in the Payment Fund. Subject to the provision of the Indenture, all money in the Payment Fund shall be deposited by the Trustee in the following respective special accounts within the Payment Fund (each of which is hereby created and each of which the Trustee hereby covenants and agrees to maintain) in the following order of priority:
(a) Interest Account,
(b) Principal Account, and
(c) Redemption Account.
All money in each of such accounts shall be held in trust by the Trustee and shall be applied, used and withdrawn only for the purposes hereinafter authorized in this Section. (a) Interest Account. On or before each Interest Payment Date, the Trustee shall transfer from the Payment Fund and deposit in the Interest Account that amount of money which, together with any money contained in the Interest Account, is equal to the aggregate amount of interest becoming due and payable on all Outstanding Bonds on such Interest Payment Date. No deposit need be made in the Interest Account if the amount contained in the Interest Account is at least equal to the aggregate amount of interest becoming due and payable on all Outstanding Bonds on such Interest Payment Date.
All money in the Interest Account shall be used and withdrawn by the Trustee solely for the purpose of paying the interest on the Bonds as it shall become due and payable (including accrued interest on any Bonds purchased or redeemed prior to maturity).
(b) Principal Account. On or before September 1 of each year, beginning September 1, 20__, the Trustee shall transfer from the Payment Fund and deposit in the Principal Account that amount of money which, together with any money contained in the Principal Account, is equal to the aggregate principal amount of all Outstanding Serial Bonds maturing on such September 1 plus the aggregate City Council 38 – 172 6/4/2024
15 principal amount of all sinking fund payments required to be made with respect to Bonds on such September 1. No deposit need be made in the Principal Account if the amount contained therein is at least equal to the aggregate amount of the principal of all Outstanding Serial Bonds maturing by their terms on such September 1 plus the aggregate amount of all sinking fund payments required to be made on such September 1 for all Outstanding Term Bonds.
The Trustee shall establish and maintain within the Principal Account a separate subaccount for Bonds of each series and maturity, designated as the “Sinking Account” (the “Sinking Account”), inserting therein the series and maturity (if more than one such subaccount is established for such series) designation of such Bonds. With respect to each Sinking Account, on each mandatory sinking account payment date established for such Sinking Account, the Trustee shall apply the mandatory sinking account payment required on that date to the redemption (or payment at maturity, as the case may be) of Term Bonds of the series and maturity for which such Sinking Account was established, upon the notice and in the manner provided herein or in the Supplemental Indenture pursuant to which such series of Bonds were issued; provided that, at any time prior to the selection of Bonds for such redemption, at the written direction of the City or the Authority, the Trustee may apply moneys in such Sinking Account to the purchase of Term Bonds of such series and maturity at public or private sale, as and when and at such prices (including brokerage and other charges, but excluding accrued interest, which is payable from the Interest Account) as shall be determined by the Authority, except that the purchase price (excluding accrued interest) shall not exceed the redemption price that would be payable for such Bonds upon redemption by application of such mandatory sinking account payment. If, during the twelve month period immediately preceding the selection of Bonds for redemption, the Trustee has purchased Term Bonds of such series and maturity with moneys in such Sinking Account, such Bonds so purchased shall be applied, to the extent of the full principal amount thereof, to reduce said mandatory Sinking Account payment.
All money in the Principal Account shall be used and withdrawn by the Trustee solely for the purpose of paying the principal of the Bonds as they shall become due and payable, except that any money in any Sinking Account shall be used and withdrawn by the Trustee only to purchase or to redeem or to pay Term Bonds for which such Sinking Account was created. (c) Redemption Account. In addition to the above accounts, the Trustee shall establish and maintain within the Payment Fund a special account designated the “Redemption Account.” All money in the Redemption Account shall be held in trust by the Trustee and shall be applied, used and withdrawn either to redeem bonds pursuant to Article 3 of the Indenture or for the purposes authorized in this subsection (c). Any moneys which, pursuant to Section 7.01 of the Installment Purchase Agreement, are to be used to redeem Bonds shall be deposited by the Trustee in the Redemption Account. The Trustee shall, on the scheduled redemption date, withdraw from the Redemption Account and pay to the Owners entitled thereto an amount equal to the redemption price of the Bonds to be redeemed on such date. (d) Any delinquent Installment Payments with respect to the Project shall be applied first to the Interest Account for the immediate payment of interest payments past due and then to the Principal Account for immediate payment of principal payments past due according to the tenor of any Bond. Any remaining money representing delinquent Installment Payments shall be deposited in the Payment Fund to be applied in the manner provided therein.
City Council 38 – 173 6/4/2024
16 THE AUTHORITY
The Authority was established pursuant to a Joint Exercise of Powers Agreement dated May 8, 2024 (the “Agreement”), between the City and the Housing Authority. The Authority was created for the purpose of providing financing for refinancing of public capital improvements to be owned and/or operated by the City and/or the Housing Authority. The Agreement was entered into pursuant to the provisions of Chapter 5 of Division 7 of Title 1 of the California Government Code (the “JPA Act”).
The Authority is governed by a seven-member Board of Directors which consists of the members of the City Council of the City. The Mayor acts as the President of the Authority and the Mayor Pro Tem as its Vice President.
THE CITY
The City of Santa Ana, county seat of Orange County and one of the oldest communities in Southern California, is located 35 miles southeast of Los Angeles, 20 miles east of the Ports of Los Angeles and Long Beach, ten miles inland from the Pacific Ocean and 90 miles north of San Diego. The City encompasses an area of approximately 27 square miles and lies on generally level land at an elevation approximately 135 feet above sea level.
The City was founded in 1869. The City was incorporated on June 1, 1886 and reorganized under a City Charter in 1888. In 1952, the voters approved a charter which established a council-manager form of government.
The charter was modified by an election in 1986 to provide for the mayor to be elected by the voters. A 1988 redistricting resulted in a six-member City Council, in addition to the Mayor. The City Council is elected biannually by ward for four-year terms and the Mayor is directly elected at large for two-year terms.
The City provides traditional city services, including police protection (384 sworn personnel). Fire services are provided by the Orange County Fire Authority. There are three library locations and 47 parks in the City. Public education for grades K-12 is provided by the Santa Ana Unified School District, the Garden Grove Unified School District, the Orange Unified School District and the Tustin Unified School District.
The City has served as the county seat since the formation of Orange County in 1889. Numerous government offices have taken advantage of the City’s central location and position as county seat. City, county, state and federal offices are conveniently located in the multi-government civic center in the heart of the City.
The City has an industrial base which supports the local economy. For other selected information concerning the City, see “APPENDIX A – CITY OF SANTA ANA GENERAL DEMOGRAPHIC INFORMATION.”
THE WATER SYSTEM
General; Service Area
The City is the primary provider of water service for residential, commercial, agricultural and industrial enterprises within the City and also serves 45 customers outside the City limits bordering the City of Orange. The City’s current population is approximately 308,189, which is also the estimated population served by the Water System. The Water System currently includes a total of approximately 45,376 potable water connections, including approximately 39,704 residential service connections, approximately 5,672 non-residential connections, and 25 recycled water connections.
The primary facilities comprising the Water System, as of April 1, 2024, includes 21 active groundwater wells, 7 connections to The Metropolitan Water District of Southern California (“MWD”) transmission mains, 7 pump stations, 10 reservoirs totaling 55 million gallons (MG) of storage, and a network of nearly 480 miles of transmission and distribution pipelines.
The general age of the Water System is approximately 60-70 years. The main lines of the Water System were constructed in the decade of 1910. The majority of the water distribution infrastructure was developed over City Council 38 – 174 6/4/2024
17 a twenty-year period between 1950 and 1970 to accommodate the City’s development. The water distribution infrastructure accounts for 60% of the Water System. Most of the water wells and storage reservoirs were developed during the last 50 years and some of these are only 25 years old.
The City purchases and pumps untreated water. The City uses sodium hypochlorite as a mean to treat its groundwater. An average of 0.6 mg/L of chlorine residual is maintained throughout the distribution system and in the storage reservoirs to effectively disinfect the water. All well facilities have a sodium hypochlorite treatment system on site. The water chlorination treatment takes place at the wellhead prior to being delivered and distributed into the Water System.
Organization and Staff
The City’s Water System is under the direction of the following individuals: Acting City Manager, Alvaro Nunez, Executive Director of Finance & Management Services, Kathryn Downs, Public Works Director Nabil Saba, and the Water Resources Manager, Cesar Barrera.
Alvaro Nunez, Acting City Manager of the City of Santa Ana. Mr. Nunez has served the City in various capacities for over 30 years. His professional journey began as an intern in the City’s Planning and Building Agency, paving the way for a progression through various roles, including Code Enforcement Officer, Code Enforcement Manager, and most recently, Assistant Director of the Planning and Building Agency. Mr. Nunez has a degree in Political Science from the University of California, Irvine, studied Public Policy & Administration / Chicano Studies at California State University, Long Beach, and holds certificates in Property Maintenance and Housing Inspections, Zoning, and Code Enforcement from the International Code Council, and is a Certified Code Enforcement Officer through the California Association for Code Enforcement Officers.
Kathryn Downs, Executive Director of Finance and Management Services. Ms. Downs has served as the Executive Director of Finance and Management Services since October 2018. Ms. Downs has worked over 24 years in local government. Ms. Downs previously served as the Director of Finance for the City of Carson prior to being appointed the City’s Executive Director of Finance and Management Services in 2018. Prior to that, Ms.
Downs worked for the City of Rancho Palo Verdes for 15 years. Ms. Downs began her career as a financial statement auditor, and holds a California CPA license and Bachelor of Business Administration with a major in accounting and a minor in management from Eastern Michigan University.
Nabil Saba, has over 33 years of experience in all aspects of water resources operations, engineering, and management. For the past 4 years, he has served as Director of Public Works for the City of Santa Ana. Prior to that Mr. Saba served as the Deputy Public Works Director - Water Resources Manager for 6 years and as the Water Production Principal Civil Engineer for 6 years for the City. Mr. Saba is certified in water treatment and distribution and is registered Professional Civil Engineer in the State of California. Mr. Saba has a Bachelor of Science degree in Chemical Engineering from the California State Polytechnic University at Pomona and a Master in Science in Civil and Environmental Engineering from Loyola Marymount University in Los Angeles.
Cesar Barrera, Deputy Public Works Director and Water Resources Manager, has over 27 years of experience in all aspects of water resources operations, engineering, and management. For the past three years, he has served as Water Resources Manager for the City of Santa Ana. Prior to that Mr. Barrera served as the Water Production Principal Civil Engineer for 10 years for the City. Mr. Barrera is certified in water treatment and distribution and is registered Professional Civil Engineer in the State of California. Mr. Barrera has a Bachelor of Science degree in Civil Engineering from the California State University at Fullerton and a Master in Science in Civil Engineering from Loyola Marymount University in Los Angeles.
The Water Department is operated by a staff of 76 full-time employees. The following Table 1 summarizes certain operating statistics of the Water System for the past five Fiscal Years. Certain information for the 2023-24 Fiscal Year is estimated.
City Council 38 – 175 6/4/2024
18 Water Sales
Service connections in the Water System range in diameter from 5/8-inch to 8-inches. All water production and consumption is metered. The City currently projects that service connections will increase 0.5% a year for the current and next four fiscal years. Based on projected build-out, the anticipated total water system demand is estimated to remain static for the foreseeable future due to water conservation efforts. The following tables present a summary of water sales by type of customer for the past three fiscal years.
TABLE 1
City of Santa Ana
Water Sold by Type of Customer
(Fiscal Year ending June 30)
(in Thousands of Gallons)
2019 2020 2021 2022 2023
Type of Customer
Residential 7,004,926.5 6,928,365.0 7,299,518.8 7,012,001.8 6,433,512.8 Commercial 2,084,082.8 1,933,951.0 1,868,058.2 1,945,509.1 1,832,659.8 Industrial 337,978.6 319,945.8 653,152.1 655,057.3 525,102.7 Wholesale food 111,505.1 126,488.3 124,643.0 118,849.7 116,764.3 Government 212,388.6 200,024.1 260,122.2 257,119.8 221,737.1 Others(1) 761,244.8 686,484.5 470,696.2 497,282.4 437,531.4 Total 10,512,126.4 10,195,258.7 10,676,190.5 10,485,820.1 9,567,308.1 Total Tier 1 direct rate
per unit(2) $3.02 $2.03 $2.17 $2.31 $2.36
____________________________
(1) Others include: churches, construction use, medical, schools, vacant lots, and reclaim water. (2) A unit is 748 gallons.
Source: City of Santa Ana.
TABLE 2
City of Santa Ana
Water Sold by Type of Customer
(Fiscal Year ending June 30)
(in Dollars)
2019 2020 2021 2022 2023
Type of Customer
Residential $32,609,900 $34,567,073 $41,906,802 $43,550,933 $41,523,434 Commercial 11,981,288 11,732,174 11,370,471 12,422,055 12,253,582 Industrial 1,711,487 1,698,147 1,873,630 2,002,107 1,738,990 Wholesale food 461,059 595,259 760,441 778,918 780,190
Government 1,135,133 1,174,382 2,563,882 2,809,538 2,753,574 Others(1) 3,899,177 3,755,379 4,501,418 4,943,464 4,505,374 Total $51,798,044 $53,522,414 $62,976,644 $66,507,015 $63,555,144 ____________________________
(1) Others include: churches, construction use, medical, schools, reclaim, vacant lots, recycled water and water delivered outside of the City.
Source: City of Santa Ana.
Land Use
The City is responsible for land use policy for most of the area served by the Water System (as the Water System also serves small areas of the cities of Garden Grove and Orange, and unincorporated Orange County).
Relatively little undeveloped land exists within the City. A condition of new or in-fill development is that the developer provide infrastructure sufficient to provide water service for each lot in the proposed development. The City Council 38 – 176 6/4/2024
19 City anticipates servicing these customers from the purchase of additional supplies from its resources described in “Water Sources and Supply; Water Purchases” below.
The Project; Future Water System Improvements
The City established its Water Master Plan (the “Water Master Plan”) in 2017 to document a multi-year capital improvement program for a planning period which covers fiscal years 2017-18 through 2039-40. The Water Master Plan established a capital improvement program (“CIP”) to assist the City with future improvements and replacement of existing facilities to maintain the City’s Water System. The CIP consists of, amongst other things, regularly scheduled repairs and replacements to the Water System including, but not limited to, the rehabilitation and refurbishment of wells, reservoirs, MWD connections, pump stations and appurtenances; drilling new or replacement wells, replacement of cast iron pipes, valves, and connections, improvements to wellhead treatment facilities, pressure regulating stations, service meter upgrades, supervisory control and data acquisition communications and instrumentation upgrades, sustainable energy improvements, and emergency power systems. These projects are ongoing and included in each year’s the City’s budgeting process. While the City has an ongoing CIP with respect to repair and replacement of facilities as needed, it does anticipate new major capital improvements in the next five years which are eligible to be financed by the proceeds of the Bonds.
See “THE FINANCING PLAN – The Project” herein for a description of the improvements to the Water System anticipated to be financed by the proceeds of the Bonds.
Storage Capacity
The City’s existing 55 million gallons of storage capacity provides the Water System with one day (based on average daily use) of emergency supplies. The City also maintains interconnections with the cities of Orange, Fountain Valley and Tustin, and with the Mesa Water District, which serve adjacent areas that could provide water in the event of an emergency.
Water Sources and Supply; Water Purchases
For Fiscal Year 2024-25, the City estimates 85% of its water supply to be sourced from local groundwater, which it receives under the jurisdiction of the Orange County Water District (“OCWD”)The City owns and operates a total of 21 wells located within the City limits. Total capacity is 32,000 gallons per minute (“GPM”), or 46 million gallons per day (“MGD”).
In addition, the City is a charter member of Metropolitan Water District of Southern California (“MWD”).
As such, it has rights to the water supply of MWD on a parity basis with other member agencies of MWD. The City relies on MWD for approximately 15% of its water supply at the present time. The cost of purchasing MWD water represents 27% of the City’s water supply costs. The table below shows a summary of water supply for Fiscal Years 2018-19 through 2022-23.
City Council 38 – 177 6/4/2024
20 TABLE 3
City of Santa Ana
Summary of Water Supply
(Fiscal Year ending June 30)
2019 2020 2021 2022(4) 2023(4)
Water Pumped(1) 25,418 25,581 26,081 25,259 22,557
MWD(2) 7,742 7,649 7,738 7,621 7,897
Total 33,160 33,230 33,819 32,880 30,454
Potable Water Sold(1) 31,999 31,141 32,525 31,392 29,527 Change from previous year(1) -1,241 -858 1,384 -1,133 -1,865 Population 337,716 310,227 310,227 310,217 308,189
Cost of MWD Water $/a-f
(3) $1,033 $1,078 $1,104 $1,143 $1,209 ____________________________ (1) In acre-feet. Pumped from OCWD.
(2) In acre feet. Pursuant to agreement with MWD. (3) Average cost. (4) State mandated water conservation protocols resulted in reduced water sales.
Source: City of Santa Ana.
Groundwater.
Orange County Water District — Groundwater Basin. The lower Santa Ana River groundwater basin, from which the City pumps its water, is under the jurisdiction of the OCWD. The City is a member of OCWD, along with other Orange County cities and water districts which overlie the groundwater basin. OCWD has a comprehensive ground-water replenishment system that includes the injection of highly treated wastewater into the groundwater basin to prevent seawater intrusion and to replenish the basin by spreading at the Anaheim forebay. In the past, sea water intrusion has been a problem in portions of the basin. The member cities of OCWD, including the City, are each allocated a portion of the cost of the groundwater recharge program, depending on a number of factors. The groundwater basin has been relatively stable during this current drought, and the City does not anticipate any curtailment of its ability to pump local groundwater for its service needs.
The following information regarding OCWD has been obtained from OCWD and sources that the Authority believes to be reliable, but the Authority takes no responsibility for the accuracy or completeness hereof.
Additional information about OCWD may be obtained from OCWD’s website at www.ocwd.com. No information contained in such website is incorporated herein by reference.
The OCWD is the agency responsible for managing the Orange County groundwater Basin, which is Santa Ana’s major source of water. OCWD is governed by a ten-member board of directors, which has the power to establish and adjust the annual Basin Production Percentage (“BPP”), the Basin Equity Assessment (the “BEA”) and the Replenishment Assessment (“RA”).
Basin Production Percentage and Basin Equity Assessment. The BPP is defined as the proportion of total water production that can be extracted from groundwater withdrawals without incurring an additional assessment, known as the BEA. The amount of groundwater that an agency can pump without incurring the additional assessment is calculated by multiplying the total water use of such agency by the BPP (the “BPP formula”).
Between Fiscal Years 2013-14 and 2023-24, the BPP varied from 62% to 85%. OCWD board of directors set the BPP at 85% for Fiscal Year 2024-25.Currently, OCWD calculates total water use for the purpose of the BPP without considering recycled water sales to customers. This methodology reduces the amount of groundwater that recycled water sellers such as the District may pump from the Orange County groundwater basin without incurring additional assessments. See the caption “—Complaint against OCWD” for a discussion of a lawsuit filed against OCWD in June 2016 with respect to this issue.
The BEA is an additional assessment incurred by an agency that pumps non-exempt groundwater above the limit established by the BPP. The BEA is established annually by OCWD for every acre foot of groundwater City Council 38 – 178 6/4/2024
21 produced from the Orange County groundwater basin above the BPP formula (with exemptions described further below for pumping that OCWD determines will provide water quality and other benefits) and is intended to increase the cost of producing groundwater in amounts above the BPP formula so that it equals the cost of importing water, thereby encouraging groundwater pumping agencies to supplement their groundwater production with imported water for the portion of their water use that exceeds the BPP. The BEA is a surcharge to discourage, yet still allow for, the production of groundwater in excess of the BPP formula. The BEA for Fiscal Year 2024- 25 is equal to an additional $599 per acre foot for groundwater pumped in excess of the BPP formula Despite the financial disincentive of the BEA, the fact that the City has the ability to pump as much groundwater as the Water System can accommodate provides a reliable source of alternate water supply in the event that MWD water purchases are disrupted.
Based on OCWD’s methodology, the City paid approximately $11.8 million for Fiscal Year 2018-19, $12.5 million for Fiscal Year 2019-20, $12.7 million for Fiscal Year 2020-21, $12.8 million for Fiscal Year 2021- 22, $12.7 million for Fiscal Year 2022-23, and $16.5 million for Fiscal Year 2023-24 and is projected to be $18.5 million for Fiscal Year 2024-25.
Replenishment Assessment. In addition to adjusting the BPP and the BEA annually, OCWD also annually increases the pump tax or Replenishment Assessment (the “RA”), which is the cost that groundwater producers must pay to pump water from the Basin. The RA provides OCWD with the necessary revenue to construct capital improvement projects to enhance Basin production, to protect the water quality of the Basin’s supply, and to purchase replenishment water from MWD when available. The RA for Fiscal Year 2023-24 is set at $624 per acre-foot, and for Fiscal Year 2024-25 it is estimated to be approximately $688 per acre-foot. With the energy costs and operational maintenance costs for pumping the groundwater added to the OCWD RA costs, the City pays approximately $1,500 for each acre-foot of groundwater produced.
OCWD faces various challenges in managing the Orange County groundwater basin. A description of these challenges, as well as a variety of other operating information with respect to OCWD, is included in certain disclosure documents prepared by OCWD. OCWD periodically prepares official statements and other disclosure documents in connection with its bonds and other obligations. OCWD has also entered into certain continuing disclosure agreements pursuant to which OCWD is contractually obligated for the benefit of owners of certain of its outstanding obligations to file certain annual reports, including audited financial statements and notice of certain events, pursuant to Rule 15c2-12. Such official statements, other disclosure documents, annual reports and notices (collectively, the “OCWD Information”) are filed with EMMA at http://emma.msrb.org. The OCWD Information is not incorporated herein by reference thereto, and the District makes no representation as to the accuracy or completeness of such information. OCWD HAS NOT ENTERED INTO ANY CONTRACTUAL COMMITMENT WITH THE CITY, THE TRUSTEE OR THE OWNERS OF THE SERIES 2024 BONDS TO PROVIDE OCWD INFORMATION TO THE DISTRICT OR THE OWNERS OF THE SERIES 2024 BONDS.
OCWD HAS NOT REVIEWED THIS OFFICIAL STATEMENT AND HAS NOT MADE
REPRESENTATIONS OR WARRANTIES WITH RESPECT TO THE ACCURACY OR
COMPLETENESS OF THE INFORMATION CONTAINED OR INCORPORATED HEREIN, INCLUDING INFORMATION WITH REGARD TO OCWD. OCWD IS NOT CONTRACTUALLY
OBLIGATED, AND HAS NOT UNDERTAKEN, TO UPDATE SUCH INFORMATION FOR THE BENEFIT OF THE CITY OR THE OWNERS OF THE SERIES 2024 BONDS UNDER RULE 15c2-12.
PFAS Mitigation. By 2023, the City detected perfluoroalkyl substances (“PFAS”) in 16 of the City’s groundwater production wells. Impacted Wells are 16, 18, 21, 24, 26, 27, 28, 29, 31, 33, 35, 36, 38, 39, 40, and
41. The levels of PFAS detected in the Impacted Wells were above and below the respective notification and response levels established by the State Water Resources Control Board’s Division of Drinking Water (“DDW”) at the time. The wells that had detections above the response level were placed on operational standby and the City is currently pursuing the installation of wellhead treatment facilities at six (6) locations.
The City, along with other Orange County cities and water districts initiated lawsuits against certain manufacturers over the contamination of water resources with PFAS and is currently involved in multidistrict City Council 38 – 179 6/4/2024
22 PFAS litigation in federal court in South Carolina and California. Settlement agreements with defendants Dupont, 3M and Tyco/ChemGuard have been granted final approval. At this time, the specific amount of the award to the City, if any, has not yet been determined in any of the settlements.
Sustainable Groundwater Management Act. On September 16, 2014, the California Governor signed Assembly Bill No. 1739 and Senate Bill Nos. 1168 and 1319 (collectively, the “Sustainable Groundwater Management Act,” or “SGMA”) into law. The SGMA constitutes a legislative effort to regulate groundwater on a Statewide basis. Pursuant to the SGMA, the California Department of Water Resources (“DWR”) has designated the Orange County Groundwater Basin as a medium priority basin for purposes of groundwater management. By January 31, 2017, local Groundwater Producers were required to establish or designate an entity (referred to as a groundwater sustainability agency, or “GSA”), subject to DWR’s approval, to manage each high and medium priority groundwater basin. Each GSA is tasked with submitting a groundwater sustainability plan for DWR’s approval by January 31, 2020. Alternatively, an existing groundwater management agency can submit a groundwater management plan under Part 2.75 of the California Water Code or an analysis for DWR’s review demonstrating that a groundwater basin has operated within its sustainable yield for at least 10 years. Such alternative plans were required to be submitted by January 1, 2017 and updated every five years thereafter.
The SGMA specifically allows the OCWD to develop an alternative plan under the California Water Code to manage those portions of the basin that are within the OCWD’s boundaries. In order for the OCWD to submit an alternative plan, the entire groundwater basin (as mapped by DWR) must be included. Areas adjoining and adjacent to the Orange County Groundwater Basin include the La Habra/Brea Management Area (“MA”), the Santa Ana River Canyon MA and the Southeast Basin MA. On May 4, 2016, the OCWD sent letters to thirteen agencies located in the La Habra/Brea, Santa Ana River Canyon and Southeast Basin MAs requesting that such agencies participate in the development of an alternative plan. The Southeast MA and Santa Ana River Canyon MA are directly adjacent to the OCWD and little to no management or additional monitoring is expected to be required. The La Habra/Brea MA may seek to form a separate GSA, which requires the development of a groundwater sustainability plan and the execution of a coordination agreement with the OCWD. The OCWD submitted its alternative plan to DWR on December 22, 2016, and the alternative plan has been approved by DWR.
Purchased Water. The City is a charter member of MWD Water District of Southern California (“MWD”). As such, it has rights to the water supply of MWD on a parity basis with other member agencies of MWD. The City relies on MWD for approximately 15% of its water supply at the present time. In Fiscal Year 2023, the City purchased 7,894 acre feet of water imported from the Colorado River and northern California by MWD. MWD supplies water through its member agencies. The cost of treated and untreated imported water from MWD as of June 30, 2023 is $1,209 per acre foot and $855 per acre foot, respectively, rising to $1,256 per acre foot and $903 per acre foot, respectively, on January 1, 2024. The City currently pays a fixed charge to MWD in the form of readiness to serve, capacity reservation and service connection charges. In Fiscal Year 2023, the readiness to serve and capacity reservation charges were paid in October 2022 in the amount of $372,557 and in April 2023 in the amount of $382,188.
Composition of MWD. MWD was created in 1928 by vote of the electorates of a number of Southern California cities to provide a supplemental supply of water for domestic and municipal uses at wholesale to its member agencies. The MWD service area comprises approximately 5,200 square miles and includes portions of the six counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego and Ventura. There are 26 member agencies of MWD, consisting of 14 cities, 11 municipal water districts (including the District) and one county water authority (SDCWA). MWD is governed by a Board of Directors, currently numbering 38 members.
Each member agency has at least one representative on the MWD Board. Representation and voting rights are based upon each member agency’s assessed valuation. The City has one representative on the MWD Board. The total population of the MWD service area is approximately 19 million.
MWD Scheduling and Operations. MWD member agencies request water from MWD at various delivery points within MWD’s service area and pay for such water at uniform rates established by the MWD Board for each class of service. For planning purposes, each MWD member agency advises MWD annually in December City Council 38 – 180 6/4/2024
23 of its anticipated delivery requirements for each of the five following fiscal years. Charges for water delivered are billed monthly and payable by the end of the second month following delivery.
MWD Revenues. MWD revenues are primarily derived from water sales. Water rates are established by majority vote of the MWD Board and are not subject to regulation by the California Public Utilities Commission or by any other local, State of California or federal agency. Rates must be uniform for any class of service, and no water may be provided free of charge. Under the Metropolitan Water District Act, California Statutes 1969, Chapter 209, as amended (the “MWD Act”), MWD is required, so far as practicable, to fix such rate or rates for water as will result in revenue which, together with revenue from any water standby or availability charge or assessment, will pay the operating expenses of MWD, provide for repairs and maintenance, provide for payment of the purchase price or other charges for property or services or other rights acquired by MWD and provide for the payment of the interest and principal of the bonded debt of MWD, subject to the applicable provisions of the MWD Act authorizing the issuance and retirement of such bonds. The same water rate is charged for water provided from the Colorado River and the State Water Project.
MWD is also empowered to impose an annual water standby or availability service charge, to be allocated among MWD’s member agencies as determined by the MWD Board based on, among other factors: historical water deliveries by MWD; contracted or projected water service demands by member agencies; service connection capacity; acreage; property parcels; population; and assessed valuation. The charge may be collected from the member agencies or from individual parcels or may be converted into a benefit assessment. MWD imposes a water standby charge ranging from $1.65 to $14.20 for each acre or parcel less than an acre within MWD’s service area, subject to specific exempt categories. Standby charges are assessments under the terms of Proposition 218.
A majority of the MWD Board can approve a higher rate. Different rates may be established for parcels situated within different member agencies.
The following table sets forth MWD’s rates for treated and untreated water from January 1, 2020 to January 1, 2024.
TABLE 4
City of Santa Ana
THE METROPOLITAN WATER DISTRICT OF SOUTHERN CALIFORNIA
Summary of Water Rates in Dollars per Acre Foot
Full Service Domestic
Rates Effective Beginning Treated Untreated
January 1, 2020 Tier 1 $1,078 $ 755
January 1, 2020 Tier 2 1,165 842
January 1, 2021 Tier 1 1,104 777
January 1, 2021 Tier 2 1,146 819
January 1, 2022 Tier 1 1,143 799
January 1, 2022 Tier 2 1,185 841
January 1, 2023 Tier 1 1,209 855
January 1, 2023 Tier 2 1,418 1,064
January 1, 2024 Tier 1 1,256 903
January 1, 2024 Tier 2 1,455 1,102
Source: The City.
MWD levies ad valorem taxes upon all of the property that is taxable for MWD purposes in the MWD service area, including the District’s service area. Between July 1, 1990 and June 30, 2013, in accordance with the MWD Act, MWD has limited its tax levy to the amount that is needed to pay: (i) the general obligation bond debt service of MWD; and (ii) that portion of MWD’s payment obligation under its water supply contract with the State of California attributable to debt service on certain State of California general obligation water bonds.
The MWD tax levy amount has remained at the Fiscal Year 2013 level since Fiscal Year 2013. Taxes will cease to be levied when the general obligation bonds of MWD and the State of California general obligation water bonds City Council 38 – 181 6/4/2024
24 are fully paid, although the MWD Act permits the MWD Board to continue to levy taxes upon a declaration of fiscal necessity.
MWD Supplies
As discussed above, approximately 15% of City’s water supply is imported from MWD. In Fiscal Year 2023, MWD supplied the City with approximately 7,894 acre feet of water. MWD member agencies, which use MWD water to supplement their own local water supplies, can be expected to increase their purchases of MWD water if their local water supplies are reduced. MWD reports that it had approximately 3.40 million acre feet of water in storage as of January 1, 2024, compared to approximately 2.99 million acre feet on January 1, 2023, 3.36 million acre feet on January 1, 2022, and 3.91 million acre feet on January 1, 2021.
MWD faces various challenges in the continued supply of imported water to the City. A description of these challenges as well as a variety of other operating information with respect to MWD is included in certain disclosure documents prepared by MWD. MWD periodically prepares official statements and other disclosure documents in connection with its bonds and other obligations. MWD has also entered into certain continuing disclosure agreements pursuant to which MWD is contractually obligated for the benefit of owners of certain of its outstanding obligations to file certain annual reports, including audited financial statements and notice of certain events, pursuant to Rule 15c2-12 promulgated under the Securities Exchange Act of 1934, as amended (“Rule 15c2-12”). Such official statements, other disclosure documents, annual reports and notices (collectively, the “MWD Information”) are filed with the Municipal Securities Rulemaking Board’s Electronic Municipal Market Access system (“EMMA”) at http://emma.msrb.org. The MWD Information is not incorporated herein by reference thereto, and the District makes no representation as to the accuracy or completeness of such information. MWD HAS NOT ENTERED INTO ANY CONTRACTUAL COMMITMENT WITH THE DISTRICT, THE TRUSTEE OR THE OWNERS OF THE SERIES 2024 BONDS TO PROVIDE MWD INFORMATION TO THE DISTRICT OR THE OWNERS OF THE SERIES 2024 BONDS.
MWD HAS NOT REVIEWED THIS OFFICIAL STATEMENT AND HAS NOT MADE
REPRESENTATIONS OR WARRANTIES WITH RESPECT TO THE ACCURACY OR
COMPLETENESS OF THE INFORMATION CONTAINED OR INCORPORATED HEREIN, INCLUDING INFORMATION WITH REGARD TO MWD. MWD IS NOT CONTRACTUALLY
OBLIGATED, AND HAS NOT UNDERTAKEN, TO UPDATE SUCH INFORMATION FOR THE BENEFIT OF THE CITY OR THE OWNERS OF THE SERIES 2024 BONDS UNDER RULE 15c2-12.
Water Demand, Deliveries and Sales Revenues
The City records the volume of water delivered by the Water System. Over the past five years, the City has delivered, on average, 32,727 acre-feet of potable water. For 2023, the average daily demand is approximately
83.4 acre-feet. The following table summarizes treated water deliveries and the City’s annual Water System Revenues for the most recent five Fiscal Years and the projection for Fiscal Year 2023-24.
City Council 38 – 182 6/4/2024
25 TABLE 5
City of Santa Ana
Historic Potable Water Deliveries(1)
(Fiscal Year ending June 30)
Fiscal Year
Total Water
Delivered
Percent of Ten
Year Average Water Sale Revenue(3)
2020 33,231 97% $41,046,190
2021 33,819 99% 39,978,977
2022 32,880 96% 40,563,188
2023 30,454 89% 37,376,555
2024(2) 33,412 - 41,219,335 ________________
(1) In acre-feet. Includes potable water which is discarded. (2) Estimated, unaudited.
(3) Excludes fixed meter charges.
Source: City of Santa Ana.
See Table 5 herein for a description of historical water deliveries. During Fiscal Year 2022-23, residential uses comprised approximately 68.2% of total consumption while commercial/industrial uses constituted approximately 20.1%. The City has factored this anticipated increase in sales in its revised rate schedules (discussed below).
On April 5, 2022 the City adopted Ordinance No. NS-3016, which amended the City’s water conservation standards, including increased conservation measures based on the level of water shortages. These measures involve limitations on time and duration of landscape irrigation, commercial and industrial water usage restrictions and other measures to reduce waste consistent with and in compliance of California Water Code Section 10632, the City’s updated 2020 Urban Water Management Plan, and the 2020 Water Shortage Contingency Plan.
Water System Rates and Charges
General. In accordance with California law, the City may, from time to time, fix, alter or change fixed monthly system access fees, commodity charges and other fees related to the Water System. Consequently, the City periodically reviews water rates. In accordance with California law, the City reviews such charges and fees to determine if they are sufficient to cover Maintenance and Operations Costs, capital improvement expenditures and debt service requirements. Such charges and fees are set by the City for the services provided by the Water System after a public hearing is held, generally at the time of adoption of the annual budget. Neither the City nor the Water System is subject to the jurisdiction of, or regulation by, the California Public Utilities Commission or any other regulatory body in connection with the establishment of charges and fees related to the Water System.
See “RISK FACTORS – Proposition 218” for a discussion of the treatment of the City’s rates and charges in light of Proposition 218.
The City staff periodically determines the accuracy of the Water System rate structure after full consideration of expected operations, maintenance and capital costs.
The following table discloses the current schedule of water rates and charges of the City effective as of July 1, 2020 through July 1, 2024. Any future changes to the rates and charges will require the City to conduct Proposition 218 proceedings to set rates and charges. In addition, the City is authorized to pass-through increases City Council 38 – 183 6/4/2024
26 to charges and other supply costs imposed by MWD, over which the City has no control. In Fiscal Year 2023-24 these pass-through charges are not projected to result in any increases.
TABLE 6
City of Santa Ana
Water System Rates and Charges
(Effective as of July 1 of Corresponding Fiscal Year)
Monthly Meter Charge
(Fiscal Year ending June 30)
Meter Size 2020 2021 2022 2023 2024
5/8” x 3/4” $ 20.51 $ 21.94 $ 23.37 $ 23.84 $ 24.31
3/4” 30.76 32.91 35.05 35.75 36.47
1” 51.27 54.85 58.42 59.59 60.78
1-1/2” 102.53 109.70 116.83 119.17 121.55
2” 164.04 175.52 186.93 190.67 194.48
3” 358.84 383.96 408.92 417.10 425.44
4” 645.91 691.12 736.04 750.76 765.78
6” 1,332.83 1,426.12 1,518.82 1,549.20 1,580.18
8” 2,460.60 2,632.84 2,803.97 2,860.05 2,917.25 _____________________ Source: City of Santa Ana.
Variable Consumption Charge
(Fiscal Year ending June 30)
Category 2020 2021 2022 2023 2024
Tier 1 $2.03 $2.17 $2.31 $2.36 $2.41
Tier 2 4.76 5.09 5.42 5.53 5.64
Recycled Water 2.15 2.30 2.45 2.50 2.55 ____________________ Source: City of Santa Ana.
The following table presents the current capacity fees levied by the City.
TABLE 7
City of Santa Ana
Water System Capacity Fees
(as of July 1, 2023)
Meter Size Connection Fee
5/8” x 3/4” $ 963.00
3/4” 1,395.00
1” 2,325.00
1 1/2” 4,650.00
2” 7,440.00
3” 16,275.00
4” 30,496.00
6” 62,928.00
8” N/A ______________________
Source: City of Santa Ana.
City Council 38 – 184 6/4/2024
27 The table below sets forth a comparison of average monthly bill for a single family residential unit with a 5/8-inch meter in the City to those of surrounding communities (utilizing 18,700 gallons of water per month):
TABLE 8
City of Santa Ana
Monthly Bill Comparison
(As of April 1, 2024)
Community Monthly Residential Bill
Irvine Ranch WD $55.60
Moulton Niguel WD 72.99
La Palma, City of 79.64
Huntington Beach, City of 82.32
Buena Park, City of 86.41
El Toro WD 98.63
Brea, City of 103.09
Santa Margarita WD 103.91
Anaheim, City of 105.35
Garden Grove, City of 106.28
Santa Ana, City of 112.42
Tustin, City of 114.12
Westminster, City of 116.64
Orange, City of 117.80
Fountain Valley, City of 119.47
South Coast WD 121.42
Fullerton, City of 122.55
Yorba Linda WD 125.86
Newport Beach, City of 131.09
Seal Beach, City of 137.35
East Orange CWD Retail Zone 144.03
La Habra, City of 146.03
Golden State WC 161.21
Serrano WD 167.44
Mesa WD 173.70
Laguna Beach CWD 265.56
Emerald Bay Serv. Distr. 265.56
______________________
Source: City of Santa Ana.
Collection Procedures
The City is on a bi-monthly billing cycle for water charges. Payment is due within 30 days, and is considered delinquent if not paid by that date. If payment is not received by due date, a 7 day urgent delinquent notice is sent, after which time water service is disconnected. The City has not had any material charges considered uncollectible in the past several years. If services are shut-off, a re-establishment fee of $72.00 or $54.00 for low-income qualified residential accounts, is charged. If such re-establishment is required after hours, the fee to re-establish service includes payment of all delinquent fees plus the re-establishment fee of $179.00 or $161.00 for low-income qualified residential accounts.
In 2019, the California Legislature adopted Senate Bill 998, the Water Shutoff Protection Act, codified under Health and Safety Code section 116900 et seq., increasing protections for residents facing termination of residential water service due to non-payment. The Water Shutoff Protection Act requires residential water accounts, among other requirements, to be at least 60 days delinquent before the water service can be shutoff for nonpayment. There are other procedural and substantive requirements that water suppliers must comply with City Council 38 – 185 6/4/2024
28 pursuant to the Water Shutoff Protection Act. Although water providers were required to comply with the Water Shutoff Protection Act beginning in 2020, the Governor of California issued Executive Order N-42-20 on April 2, 2020 due to the COVID-19 emergency, which temporarily prohibited the disconnection of residential water service for nonpayment of a water bill. The COVID-19 emergency moratorium on residential water shutoffs expired in January 2022. The provisions of the Water Shutoff Protection Act remain in effect.
On May 21, 2024, the Treasury & Customer Service Division of Finance will introduce and conduct the first reading of an Ordinance to bring the Santa Ana Municipal Code to compliance with the State’s Water Shutoff Protection Act. The Ordinance is scheduled for adoption at the next City Council Meeting on June 4, 2024. If the Ordinance is adopted, it would go into effect July 4, 2024, and the City would begin delinquency noticing due to nonpayment in August 2024. Should the Ordinance amendment be approved, billing due dates, delinquency notifications and service disconnections will follow the adopted language in Chapter 39 of the City’s Municipal Code.
Outstanding Water System Indebtedness
The Water Enterprise currently has two State Revolving Fund loans, one in the amount of $10,117,365 for the Automated Metering Infrastructure Project (“AMI”), and one for $13,761,712 for the Well 32 Rehabilitation Project. Both projects have an interest rate of 1.1%; the AMI Project loan has a 20-year repayment period, and the Well 32 Rehabilitation Project loan has a 30-year repayment period. The Bonds are being issued on a parity basis with the outstanding State Revolving Fund loans.
Largest Customers
The following are the ten largest potable water customers of the Water System based on estimated consumption as of June 30, 2023. The ten largest potable water users accounted for approximately 4.98% of total water consumption, and approximately 3.96% of revenues, in Fiscal Year 2022-23.
TABLE 9
City of Santa Ana
Largest Water Customers
(Fiscal Year Ending June 30, 2023)
Water Customer Classification
Total Water
Charges
Percentage
of Total
Water
Revenues
Adohr Farms Inc Wholesale Food $ 563,285 0.89%
Chroma Systems Industrial 463,242 0.73
Fairview Villas Apartments 254,155 0.40
Rp/Essex Skyline Holding Inc. Apartments 197,586 0.31
Warwick Square Assoc. Inc. Apartments 127,886 0.20
Power Circuits Inc. Industrial 270,050 0.42
Far West Management Corp Apartments 114,634 0.18
Western Medical Center Hospital 189,175 0.30
County of Orange Government 226,161 0.36
Mac Arthur Village Apartments 106,846 0.17
Totals $ 2,512,020 3.96
Total Fiscal Year Revenues $66,478,509 100.00% ______________________ Source: City of Santa Ana Comprehensive Audited Financial Report.
City Council 38 – 186 6/4/2024
29 Historic Operating Results and Debt Service Coverage The following Table 10 describes the City’s historic operating results, debt service coverage and excess revenues for the Water System for the Fiscal Years ending June 30, 2019 through 2023. The auditor has not reviewed such statements in connection with their inclusion in this Official Statement, nor has the City requested such a review. Selected information from the aforementioned audited financial statements has been used to prepare the following four-year comparative summary of revenues and expenses. The results presented in the following summary are qualified in their entirety by reference to the respective annual consolidated audited financial statements of the City. Copies of the audited financial statements for the City can be obtained at the office of the City’s Finance Director. Table 10 is the City’s historical debt service coverage based upon “System Revenues” and “Maintenance and Operation Costs” as defined in the Installment Purchase Agreement.
TABLE 10
City of Santa Ana
Historic Operating Results and Debt Service Coverage
(Fiscal Year Ended June 30)
2019 2020 2021 2022 2023
Operating Revenues:
Charges for Services $54,969,763 $56,665,706 $63,513,177(1) $66,622,643(3) $66,027,622 Lease Revenues - - - 237,826 237,826
Miscellaneous 1,257,430 396,034 531,444 38,587 213,061
Total Operating Revenues $56,227,193 $57,061,740 $64,044,621 $66,661,230 $66,478,509 Operating Expenses:
Personal Services $ 6,613,837 $ 6,872,423 $ 7,051,066 $ 7,669,572 $ 9,504,772(4) Contractual Services(7) 19,200,248 19,859,140 24,289,548(2) 23,928,584 25,813,812(5) Materials and Supplies(8) 10,905,575 11,424,668 11,526,983 11,445,307 13,612,236(6) Administrative Charges 9,088,288 10,258,676 9,382,529 11,264,633 11,457,436 Total Operating Expenses $45,807,948 $48,414,907 $52,250,126 $54,308,096 $60,388,256 Operating Income (Loss) $10,419,245 $ 8,646,833 $11,794,495 $12,353,134 $ 6,090,253 Non-Operating Revenues:
Intergovernmental - - - - $ 1,971,763
Investment Earnings $ 746,956 $ 821,458 $ 384,332 $ 394,948 328,672 Total Non-Operating Revenues (Expenses) $ 746,956 $ 821,458 $ 384,332 $ 394,948 $ 2,300,435 Net revenues $11,166,201 $ 9,468,291 $12,178,827 $12,748,082 $ 8,390,688 Prior Obligations Debt Service $ 1,355,075 $ 1,353,700 $ 1,355,450 $ 1,350,325 $ 1,353,200 Total debt service $ 1,355,075 $ 1,353,700 $ 1,355,450 $ 1,350,325 $ 1,353,200 Debt Service coverage 824% 699% 899% 944% 620%
Remaining revenues $ 9,811,126 $ 8,114,591 $10,823,377 $11,397,757 $ 7,037,488 ______________________
(1) Increase due to first full fiscal year of new rate structure. (2) Increase in wholesale water costs (OCWD), implementation of new SCADA system, and staff augmentation utilizing contract employees. (3) Water rate increase was 6.5% from previous FY, so a realized revenue increase of 4.9% is expected. (4) Increase due to negotiated 3% increase, step increases for large percentage of employees, and filling of vacancies. (5) Main driver for increase due to additional costs for maintenance and repair of equipment at water production facilities. (6) Main drivers for increased costs are the imported water (MWD) cost increases and purchase of materials and equipment that had been unavailable due to supply chain issues during the COVID-19 pandemic. (7) Includes OCWD RA charges.
(8) Includes MWD charges.
Source: City of Santa Ana Comprehensive Audited Financial Reports.
RISK FACTORS
The following factors, along with other information in this Official Statement, should be considered by potential investors in evaluating the risks in the purchase of the Bonds.
Water System Demand and Growth
There can be no assurance that the local demand for the services provided by the Water System will be maintained at levels described in this Official Statement under the heading “THE WATER SYSTEM.” Reduction in the level of demand due to conservation efforts of the City and MWD, or other factors, could require an increase in rates or charges in order to produce Net System Revenues sufficient to comply with the City’s rate covenant in City Council 38 – 187 6/4/2024
30 the Installment Purchase Agreement. Such rate increases could increase the likelihood of nonpayment, and could also further decrease demand. There can be no assurance that any other entity with regulatory authority over the Water System will not adopt further restrictions on operation of the Water System.
Water System Expenses
There can be no assurance that the City’s expenses for the Water System will be consistent with the levels described in this Official Statement. Changes in technology, new regulatory requirements, inflation, including increases in the cost of energy, supplies, and other expenses would reduce Net System Revenues, and could require substantial increases in rates or charges in order to comply with the rate covenant. Additionally, the cost of purchasing water from MWD continues to increase. Such rate increases could increase the likelihood of nonpayment, and could also decrease demand.
Parity Obligations
Although the City has covenanted not to issue additional obligations payable from Net System Revenues senior to the Installment Payments, the Installment Purchase Agreement permits the issuance by the City of certain indebtedness which may have a lien upon the Net System Revenues which is on a parity basis to the lien which secures the Installment Payments, if certain coverage tests are met (see “THE BONDS – Issuance of Parity Obligations” herein). These coverage tests involve, to some extent, projections of Net System Revenues. If such indebtedness is issued or incurred, the debt service coverage for the Installment Payments securing the Bonds will be diluted below what it otherwise would be subject to under the coverage tests. Moreover, there is no assurance that the assumptions which form the basis of such projections, if any, will be actually realized subsequent to the date of such projections. If such assumptions are not realized, the amount of future Net System Revenues may be less than projected, and the actual amount of Net System Revenues may be insufficient to provide for the payment of the Installment Payments and such additional indebtedness.
Proposition 218
On November 5, 1996, the voters of the State approved Proposition 218, the “Right to Vote on Taxes Act.” Proposition 218 added Articles XIIIC and XIIID to the State Constitution, which contain a number of provisions affecting the ability of the City to levy and collect both existing and future taxes, assessments, fees and charges. Proposition 218 also extends the initiative power to reducing or repealing any local taxes, assessments, fees and charges. This extension of the initiative power is not limited to taxes, assessments, fees and charges imposed on or after November 6, 1996, the effective date of Proposition 218, and could result in retroactive repeal or reduction in any existing taxes, assessments, fees or charges, except those which are pledged to the repayment of debt. If such a repeal or reduction in City fees or charges were to occur, and it was held that any such taxes, assessments, fees or charges were not pledged to any debt repayment, the City’s ability to make Installment Payments could be adversely affected.
In addition, while the matter is not free from doubt, Proposition 218 imposed restrictions on the levy of charges for “property-related services.” In July 2006 the California Supreme Court confirmed that a public agency’s charges for ongoing water delivery are “fees and charges” within the meaning of Proposition 218. As a result, voters within the boundaries of the City could adopt an initiative measure that reduced or repealed water rates and charges levied by the City, although it is not clear (and has not been determined by State courts) whether such action would be enforceable where such fees and charges are pledged to the repayment of indebtedness.
The City’s current fees for water service were adopted in accordance with the requirements of Proposition 218. The City believes that its fees for water service will not be adversely affected by the application of the procedural requirements of Proposition 218, and that Proposition 218 would not have any immediate adverse effect on its ability to operate its Water System. However, there can be no assurance of the availability of remedies to protect fully the interest of the holders of the Bonds. In addition, Proposition 218 affects the levy of rates and charges of certain public agency customers of the City.
City Council 38 – 188 6/4/2024
31 Constitutional Limit on Appropriations, Fees and Charges If a portion of the Water System rates or connection charges were determined by a court to exceed the reasonable costs of providing service, any fee which the City charges may be considered to be a “special tax,” which under Articles XIIIA or XIIID of the California Constitution must be authorized by a two-thirds vote of the affected electorate. This requirement is applicable to the City’s rates for service provided by the Water System.
The reasonable cost of service provided by the Water System has been determined by the State Controller to include depreciation and allowance for the cost of capital improvements. In addition, the State courts have determined that fees such as connection fees (capacity charges) will not be special taxes if they approximate the reasonable cost of constructing Water System improvements contemplated by the local agency imposing the fee.
Such court determinations have been codified in the Government Code of the State of California (Section 66000 et seq.).
Under Article XIIIB of the California Constitution, state and local government entities have an annual “appropriations limit” which limits their ability to spend certain moneys called “appropriations subject to limitation,” which consists of tax revenues, certain state subventions and certain other moneys, including user charges to the extent they exceed the costs reasonably borne by the entity in providing the service for which it is levying the charge. In general terms, the “appropriations limit” is to be based on certain Fiscal Year 1978-79 expenditures, and is to be adjusted annually to reflect changes in the consumer price index, population and services provided by these entities. Among other provisions of Article XIIIB, if an entity’s revenues in any year exceed the amount permitted to be spent, the excess would have to be returned by revising tax rates or fee schedules over the subsequent two years.
The City is of the opinion that the rates and use charges imposed by the City in connection with the Water System do not exceed the costs it reasonably bears in providing such services.
Limited Recourse on Default
If the City defaults on its obligation to make Installment Payments, the Trustee, as assignee of the Authority, has the right to accelerate the total unpaid principal amounts of the Installment Payments. However, in the event of a default and such acceleration there can be no assurance that the City will have sufficient Net System Revenues to pay the accelerated Installment Payments.
No Debt Service Reserve Account
The Authority is not funding a debt service reserve account for the Bonds. In the event of a failure by the City to pay Installment Payments when due and the Authority to timely pay debt service on the Bonds, no other source of funds will be available to make such payments while the Trustee pursues available remedies under the Indenture.
Limitations on Remedies Available; Bankruptcy
The enforceability of the rights and remedies of the Owners and the obligations of the City may become subject to the following: the federal bankruptcy code and applicable bankruptcy, insolvency, reorganization, moratorium, or similar laws relating to or affecting the enforcement of creditors’ rights generally, now or hereafter in effect; equitable principles which may limit the specific enforcement under State law of certain remedies; the exercise by the United States of America of the powers delegated to it by the Federal Constitution; and the reasonable and necessary exercise, in certain exceptional situations, of the police power inherent in the sovereignty of the State and its governmental bodies in the interest of servicing a significant and legitimate public purpose.
Bankruptcy proceedings, or the exercising of powers by the federal or State government, if initiated, could subject the Owners to judicial discretion and interpretation of their rights in bankruptcy or otherwise and consequently may entail risks of delay, limitation, or modification of their rights.
City Council 38 – 189 6/4/2024
32 No Obligation or Ability to Tax
The obligation of the City to pay the Installment Payments does not constitute an obligation of the City for which the City is obligated to levy or pledge any form of taxation or for which the City has levied or pledged any form of taxation. The obligation of the City to pay Installment Payments does not constitute a debt or indebtedness of the City, the State or any of its political subdivisions, within the meaning of any constitutional or statutory debt limitation or restriction. The Authority has no taxing power.
Change in Law
In addition to the other limitations described herein, the State electorate or Legislature could adopt a constitutional or legislative reallocations of property taxes or an initiative with the effect of reducing revenues payable to or collected by the City. There is no assurance that the State electorate or Legislature will not at some future time approve additional limitations that could have the effect of reducing the Net System Revenues and adversely affecting the security of the Bonds.
Geologic and Topographic
The value of the Water System, and the ability to generate System Revenues, is contingent upon the ability of the City to deliver water to its customers. The financial stability of the City can be adversely affected by a variety of factors, particularly those which may affect infrastructure and other public improvements and private improvements and the continued habitability and enjoyment of such private improvements. Such additional factors include, without limitation, geologic conditions (such as earthquakes), topographic conditions (such as earth movements and floods) and climatic conditions (such as droughts and tornadoes). The City is in an active geological area.
Engineering standards require that some of these factors be taken into account, to a limited extent, in the design of improvements, including the Water System. Some of these factors may also be taken into account, to a limited extent, in the design of other infrastructure and public improvements neither designed nor subject to design approval by the City. Design criteria in any of these circumstances are established upon the basis of a variety of considerations and may change, leaving previously-designed improvements unaffected by more stringent subsequently established criteria. In general, design criteria reflect a balance at the time of protection and the future costs of lack of protection, based in part upon a present perception of the probability that the condition will occur and the seriousness of the condition should it occur. Conditions may occur which may result in damage to improvements in varying degrees, and such damage may entail significant repair or replacement costs, and there can be no assurance that such repair or replacement will occur. Under any of these circumstances, the public and private improvements within the City in general may well depreciate or disappear, notwithstanding the establishment of design criteria for any such condition.
The area encompassed by the City, like that in much of California, may be subject to unpredictable seismic activity. Occurrence of earthquakes could cause an interruption of deliveries of water to and from the City until repairs could be effected, thus possibly diminishing the value of the Water System and the amount of Net System Revenues.
Cybersecurity
The City relies on computers and technology to conduct its operations. This City and its departments face cyber threats from time to time including, but not limited to, hacking, viruses, malware and other forms of technology attacks. Recently, there have been significant cybersecurity incidents affecting municipal agencies, including ransomware attacks targeting Los Angeles Unified School District and the San Bernardino County Sheriff’s Department, a freeze affecting computer systems of the City of Atlanta, and attack on the City of Baltimore’s 911 system, an attack on the Colorado Department of Transportation’s computers, an attack that resulted in the temporary closure of the Port of Los Angeles’ largest terminal, and an attack on a water treatment facility in Oldsmar, Florida.
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33 The City’s Information Technology Department employs a multi-level cyber protection strategy that includes firewalls, anti-virus software, anti-spam/malware software, intrusion protection, intrusion detection, identity management, lateral movement detection, log monitoring, and other security measures. The City contracts with third-party vendors to perform external audits of its network and to perform similar internal audits. The City has also established a security operations center with third-party vendors to monitor and augment internal and external monitoring of the City’s computer systems 24 hours a day, 7 days a week. The City conducts cybersecurity training for all staff and regularly simulates phishing campaigns. Email is inspected inbound and outbound by a cloud email filtering service, and measures are in place to protect against spoofing internal addresses. The City also employs domain name system filtering and endpoint protection on its servers and desktops to catch and prevent cyberattacks. The City practices the principle of lease privilege across all of its systems. It maintains regular, redundant, online and offline backups to minimize damage and to allow for quick recovery in the event of an attack. The City also practices ongoing training, education, and actively monitors security bulletins for all emerging threats and vulnerabilities enabling it to adapt and continually evolve its digital defenses.
To date, the City has not experienced a successful attack against its networks or its servers. However, there can be no assurance that a future attack or attempted attack would not result in disruption of City operations.
The City expects that any such disruptions would be temporary in nature due to its backup/restore procedures, utilization of third-party incident response teams and disaster recovery planning.
Drought Measures
State Orders. California is subject to droughts, and over the past several decades the State faced water shortfalls and reduced snowpack. On January 17, 2014, the California Governor declared a drought state of emergency (the “State Declaration”) with immediate effect which included orders that encouraged local urban water supplies to (a) implement their local water shortage contingency plans; (b) update their urban water management plans to prepare for extended drought conditions; (c) directed the California Department of Water Resources (“DWR”) and the State Water Resources Control Board (the “SWRCB”) to expedite the processing of water transfers; (d) directed the SWRCB to put water rights holders on notice that they may be required to cease or reduce water diversions in the future; (e) directed the SWRCB to consider modifying requirements for reservoir releases or diversion limitations; and (f) directed the DWR to take necessary actions to protect water quality and supply in the Sacramento-San Joaquin River Delta/San Francisco Bay Estuary.
Subsequently, the SWRCB periodically adopted additional emergency regulations which, amongst other things, limited outdoor irrigation to two days per week, extending certain measures previously set for restricting outdoor irrigation and prohibited restaurants from serving water to customers unless requested.
On April 1, 2015, the California Governor issued an executive order (the “2015 Executive Order”) extending the measures set forth in the State Declaration and adopting additional orders to (i) restrict potable urban water usage; (ii) requiring urban water suppliers to provide monthly water usage, conservation and enforcement information; (iii) requiring service providers to monitor groundwater basin levels in accordance with California Water Code § 10933; and (iv) permitting agencies are required to prioritize approval of water infrastructure and supply projects.
On April 7, 2017, the California Governor issued an executive order (the “2017 Executive Order”) which terminates the January 17, 2014 executive order discussed above (except with respect to certain counties within the State) and rescinds the 2015 Executive Order. The 2017 Executive Order continues to require the SWRCB to develop standards for urban water suppliers to set water use efficiency targets and restrict wasteful water use, as provided in the 2015 Executive Order.
On April 21, 2021, the California Governor declared a drought state of emergency in 41 of the State’s 58 counties, primarily in the northern portion of the State and in the Central Valley, which was expanded on May 10, 2021 and July 8, 2021, and was expanded to include all counties in the State on October 19, 2021, and called for Californians to voluntarily reduce water use by 15%. Additionally, he issued Executive Orders N-10-21, N-7-22 (March 28, 2022), N-3-23 (February 13, 2023), and N-4-23 (March 10, 2023). Due to “atmospheric rivers” of City Council 38 – 191 6/4/2024
34 rain during 2022 and 2023, snowfall has greatly improved with indications of record high snow water equivalent levels for this time of year.
Due to the improved drought conditions, on March 24, 2023, the California Governor issued Executive Order N-5-23 (the “2023 Executive Order”), easing drought emergency provisions that are no longer necessary while maintaining certain requirements that are still needed in parts of the State. The 2023 Executive Order included termination of the voluntary reduction of water usage, while retaining the state of emergency in all State counties to allow for drought response and recovery efforts to continue.
In response to the State’s drought proclamations and regulations, the City has adopted a water shortage contingency plan (“WSCP”) in compliance with State guidelines for such plans. The WSCP calls for the City to respond to water shortages in stages or “shortage levels” as described in the WSCP. The City Council has the authority to declare a water shortage and establish the mandatory measures to be taken pursuant to the WSCP.
In the event of water shortages and mandatory reduction measures, the City will experience a reduction in revenue due to reduced water sales. Throughout this period of time, expenditures may increase or decrease with varying circumstances. Expenditures may increase in the event of significant damage to the Water System, resulting in emergency repairs. Expenditures may also decrease as less water is pumped through the system, resulting in lower power costs. Water shortage mitigation actions will also impact revenues and require additional costs for drought response activities such as increased staff costs for tracking, reporting, and communications.
The City receives water revenue from a service charge and a commodity charge. The service charge recovers costs associated with providing water to the serviced property. The service charge does not vary with consumption and the commodity charge is based on water usage. Rates have been designed to recover the full cost of water service in the charges. Therefore, the total cost of purchasing water would decrease as the usage or sale of water decreases. In the event of a drought emergency, the City will impose excessive water use penalties on its customers, which may include additional costs associated with reduced water revenue, staff time taken for penalty enforcement, and advertising the excessive use penalties. The excessive water use penalties are further described in the City’s Municipal Code, Chapter 39, Article VI – Water Shortage Contingency Plan. Reference to the City’s Municipal Code is provided here for convenience and no information contained in such Municipal Code is incorporated herein by such reference.
There are significant fixed costs associated with maintaining a minimal level of service. The City will monitor projected revenues and expenditures should the WSCP be implemented impacting water sales for an extended period of time. To overcome potential revenue losses and/or expenditure impacts, the City may use its reserve funds to offset the lost revenue from water sales. If necessary, the City may reduce expenditures by delaying implementation of its capital improvement program and equipment purchases to reallocate funds to cover the cost of operations and critical maintenance, adjust the work force, implement a drought surcharge, and/or make adjustments to its water rate structure.
Climate Change
Numerous scientific studies on global climate change show that, among other effects on the global ecosystem, sea levels will rise, extreme temperatures will become more common and extreme weather events will become more frequent and more intense as a result of increasing global temperatures attributable to atmospheric pollution.
The Fifth National Climate Assessment, published by the U.S. Global Change Research Program in November 2023 (NCA5), finds that rising temperatures, sea level rise, and more frequent and intense extreme weather and climate-related events, as well as changes in average climate conditions, are expected to continue to increasingly disrupt and damage infrastructure, ecosystems, social systems, property, and regional economies and industries that depend on natural resources and favorable climate conditions.
Beyond the direct adverse material effect of global climate change itself, present, pending and possible regulations aimed at curbing the effects of climate change may directly or indirectly materially adversely affect City Council 38 – 192 6/4/2024
35 the Water System and the ability or willingness of property owners to pay Water System-related charges when due. The City cannot predict the affect climate change, or any related regulations, may have on the Water System.
Environmental Regulation
The kind and degree of water operations which is effected through the Water System is regulated, to a large extent, by the federal government and the State of California. Treatment standards set forth in federal and State law control the operations of the Water System and mandate its use of technology. In the event that the federal government, acting through the Environmental Protection Agency, or the State of California, acting through the Department of Health Services, or additional federal or State legislation, should impose stricter water quality standards upon the City, the Water System’s maintenance and operations costs could increase accordingly, and rates and charges would have to be increased to offset those expenses. It is not possible to predict the direction which federal or state regulation will take with respect to drinking water quality standards, although it is likely that both levels of government will impose more stringent standards with attendant higher costs.
Risks Associated with OCWD and MWD
The operation and physical conditions of the MWD and OCWD facilities are subject to a number of risk factors that could adversely affect the reliability of such water supply and corresponding water deliveries to the City, or increase the operating expenses of OCWD and MWD, which could increase the City’s Maintenance and Operation Costs. See certain risks associated with OCWD and MWD described in “THE WATER SYSTEM” above. Additionally, MWD faces continuing litigation with respect to endangered species protected under federal and state law which is not enumerated in this Official Statement.
OCWD and MWD face various challenges in the continued supply of imported water to Orange County.
A description of these challenges as well as a variety of other operating information with respect to OCWD and MWD is included in certain disclosure documents prepared, respectively, by OCWD and MWD. Both OCWD and MWD have entered into certain continuing disclosure agreements pursuant to which they are contractually obligated, for the benefit of owners of certain of their respective outstanding obligations, to file certain annual reports, notices of certain material events as defined under Rule 15c2-12 of the Exchange Act (“Rule 15c2-12”) and annual audited financial statements with certain information repositories. Neither OCWD nor MWD have entered into any contractual commitment with the Authority, the City, the Trustee or the Owners of the Bonds to provide information to the Authority, the City, the Trustee or the Owners of the Bonds. Neither OCWD or MWD have reviewed this Official Statement and have made no representations or warranties with respect to the accuracy or completeness of the information contained or incorporated herein, including information with regard to OCWD or MWD.
Impact of State Budget
The State has experienced budgetary shortfalls in recent fiscal years, and is currently facing a budget deficit for Fiscal Year 2023-24. The City cannot predict what actions will be taken in the future by the State Legislature and the Governor to deal with changing State revenues and expenditures, and it is possible that future legislation will impact revenues of local agencies. These developments at the State level will most likely adversely affect local governments. However, the City does not currently anticipate that the State budget problems will materially adversely impact the operation of the City’s Water System.
Secondary Market for Bonds
There can be no guarantee that there will be a secondary market for the Bonds or, if a secondary market exists, that any Bonds can be sold for any particular price. Occasionally, because of general market conditions or because of adverse history or economic prospects connected with a particular issue, secondary marketing practices in connection with a particular issue are suspended or terminated. Additionally, prices of issues for which a market is being made will depend upon then-prevailing circumstances. Such prices could be substantially different from the original purchase price.
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36 Federal Tax-Exempt Status of the Bonds
The Internal Revenue Code of 1986, as amended (the “Code”) imposes a number of requirements that must be satisfied for interest on state and local obligations, such as the Bonds, to be excludable from gross income for federal income tax purposes. These requirements include limitations on the use of Bond proceeds, limitations on the investment earnings on Bonds proceeds prior to expenditure, a requirement that certain investment earnings on the Bond proceeds be paid periodically to the United States and a requirement that the issuers file an information report with the Internal Revenue Service (the “IRS”). The Authority and the City have covenanted in certain of the documents referred to herein that they will comply with such requirements. Failure to comply with the requirements stated in the Code and related regulations, rulings and policies may result in the treatment of interest on the Bonds as taxable, retroactively to the date of issuance of such Bonds.
IRS Audit of Tax-Exempt Issues
The IRS has initiated an expanded program for the auditing of tax-exempt issues, including both random and targeted audits. It is possible that the Bonds will be selected for audit by the IRS. It is also possible that the market value of the Bonds might be affected as a result of such an audit of the Bonds (or by an audit of similar obligations).
Taxpayer Protection and Government Accountability Act Initiative A voter initiative, designated as Initiative 1935 and otherwise known as “The Taxpayer Protection and Government Accountability Act” (“Initiative 1935”), has been determined to be eligible for the State’s November 5, 2024 statewide general election, and, unless withdrawn by its proponent prior to June 27, 2024, or removed pursuant to the emergency petition for writ of mandate filed by the Governor of California seeking such removal, will be certified as qualified for the ballot in such election. If it were to be approved by the voters in the election, Initiative 1935 would amend Article XIIIC of the State Constitution to, among other things, provide that every levy, charge or exaction of any kind imposed by a local government after January 1, 2022 is either a tax or an exempt charge. Charges for government services provided directly to the payor would be “taxes” subject to voter approval unless the local government can prove by clear and convincing evidence that the charge is reasonable and does not exceed the “actual cost” of providing the service or product to the payor. “Actual cost” is defined in Initiative 1935 to mean “(i) the minimum amount necessary to reimburse the government for the cost of providing the service or product to the payor and (ii) where the amount charged is not used by the government for any purpose other than reimbursing that cost.” Initiative 1935 further states that “[i]n computing “actual cost” the maximum amount that may be imposed is the actual cost less all other sources of revenue including, but not limited to taxes, other exempt charges, grants, and state or federal funds received to provide such service or product.” Initiative 1935 would also amend Article XIIIC to state that any tax or exempt charge adopted after January 1, 2022, but prior to the effective date of Initiative 1935, which was not adopted in compliance with the requirements of Initiative 1935 is void 12 months after the effective date of Initiative 1935, if adopted, unless the tax or exempt charge is reenacted in compliance with the provisions of Initiative 1935. Initiative 1935 would require an exempt charge to be imposed by ordinance of the local government’s governing body.
The City’s rates are currently adopted by the City Council to be reasonable and follow cost of service.
Accordingly, the City’s rate structure would still be subject to the exemptions provided for charges that are not subject to voter approval. However, the City Council would now be required to adopt the rates for service by a 2/3 majority. Additionally, the new scope of exempt charges as limited to recover “actual” costs and the heightened burden of proof to demonstrate the applicability of an exemption, would place greater burden on the City in defending litigation challenging the validity of its rates and charges. If submitted to, and approved by the voters, Initiative 1935 would be subject to judicial interpretation.
Global Health Emergencies and Considerations; Infectious Disease Outbreak Global health emergencies, such as COVID-19 pandemic, can negatively affected economic activity throughout the world, including the United States and the State of California. The initial impacts of the stay at home orders globally was unprecedented, with commerce, travel, asset values, and financial markets experiencing City Council 38 – 194 6/4/2024
37 disruptions worldwide. The negative effects of the COVID-19 pandemic and its aftermath on global, national, and local economies may continue at least for some period of time. Future pandemics and other widespread public health emergencies may arise from time-to-time and can impact broader economic conditions in the affected region and potentially worldwide.
Reduced economic activity and its associated impacts, including as a result of the outbreak of infectious disease, such as job losses, income losses, business closures and housing foreclosures or vacancies, and any prolonged recession that may occur, could have a variety of adverse effects on the City, the Water System operations, and the region. Non-payment of utility bills and generalized reduced water usage from customers resulting from the economic disruption may negatively affect the City and the Water System operations. A protracted disruption in the manufacturing and processing of supplies and equipment may affect supply chains or delay construction schedules for, or the implementation of, Water System capital improvement programs and projects, and may increase the costs of such projects or programs or the Water System’s operations.
Future pandemic and other widespread public health emergencies may arise from time-to-time and can impact broader economic conditions in the affected region. Reduced economic activity and its associated impacts, including as a result of the outbreak of infectious disease, such as job losses, income losses, business closures and housing foreclosures or vacancies, and any prolonged recession that may occur, could have a variety of adverse affects on City and in the region. Declines in assessed valuations in City service area and/or increases in property tax delinquencies or non-payment resulting from the economic disruption may negatively affect property tax collections and reduce tax levy receipts. Economic conditions affect aggregate levels of retail water use and may reduce demands in the region and City’s water transactions and revenues. A protracted disruption in the manufacturing or construction industry may affect supply chains or delay construction schedules for, or the implementation of, City’s capital improvement programs and projects, and may increase the costs of such projects or program or City’s operations. A sustained deterioration in global stock market values may impact the market value of assets held in fund City’s pension and other post-employment benefit plans, which could result in future increases in required plan contributions. The City cannot predict whether another national or localized outbreak of highly contagious or epidemic disease in the future could negatively impact the City’s operations and finances and/or the economy of the regions it serves.
TAX MATTERS
In the opinion of Bond Counsel, based upon an analysis of existing laws, regulations, rulings and court decisions, and assuming, among other matters, compliance with certain covenants, interest on the Bonds is excluded from gross income for federal income tax purposes under Section 103 of the Internal Revenue Code of 1986 (the “Code”) and is exempt from State of California personal income taxes. Bond Counsel is of the further opinion that interest on the Bonds is not a specific preference item for purposes of the federal individual or corporate alternative minimum taxes, provided however, that for the purpose of calculating federal corporate alternative minimum tax imposed on corporations (as defined for federal income tax purposes), such interest is taken into account in determining certain income and earnings.
The Code imposes various restrictions, conditions and requirements relating to the exclusion from gross income for federal income tax purposes of interest on obligations such as the Bonds. The Authority has covenanted to comply with certain restrictions designed to insure that interest on the Bonds will not be included in federal gross income. Failure to comply with these covenants may result in interest on the Bonds being included in federal gross income, possibly from the date of original issuance of the Bonds. The opinion of Bond Counsel assumes compliance with these covenants. Bond Counsel has not undertaken to determine (or to inform any person) whether any actions taken (or not taken) or events occurring (or not occurring) after the date of issuance of the Bonds may adversely affect the value of, or the tax status of interest on, the Bonds.
Current and future legislative proposals, if enacted into law, clarification of the Code or court decisions may cause interest on the Bonds to be subject, directly or indirectly, to federal income taxation or to be subject to or exempted from state income taxation, or otherwise prevent Bond Owners from realizing the full current benefit of the tax status of such interest. For example, legislative proposals are announced from time to time which generally would limit the exclusion from gross income of interest on obligations like the Bonds to some extent City Council 38 – 195 6/4/2024
38 for taxpayers who are individuals and whose income is subject to higher marginal income tax rates. Other proposals have been made that could significantly reduce the benefit of, or otherwise affect, the exclusion from gross income of interest on obligations like the Bonds. The introduction or enactment of any such legislative proposals, clarification of the Code or court decisions may also affect, perhaps significantly, the market price for, or marketability of, the Bonds. Prospective purchasers of the Bonds should consult their own tax advisors regarding any pending or proposed federal or state tax legislation, regulations or litigation, and regarding the impact of future legislation, regulations or litigation, as to which Bond Counsel expresses no opinion.
Certain requirements and procedures contained or referred to in the Indenture, the Tax Certificate, and other relevant documents may be changed and certain actions (including, without limitation, defeasance of the Bonds) may be taken or omitted under the circumstances and subject to the terms and conditions set forth in such documents. Bond Counsel expresses no opinion as to the exclusion from gross income of interest on any Bond if any such change occurs or action is taken or omitted upon the advice or approval of counsel other than Best Best & Krieger LLP.
The IRS has initiated an expanded program for the auditing of tax-exempt bond issues, including both random and targeted audits. It is possible that the Bonds will be selected for audit by the IRS. It is also possible that the market value of the Bonds might be affected as a result of such an audit of the Bonds (or by an audit of other similar bonds).
Although Bond Counsel is of the opinion that interest on the Bonds is excluded from gross income for federal income tax purposes and is exempt from State of California personal income taxes, the ownership or disposition of, or the accrual or receipt of interest on, the Bonds may otherwise affect a Bond Owner’s federal or state tax liability. The nature and extent of these other tax consequences will depend upon the particular tax status of the Bondholder or the Bond Owner’s other items of income or deduction, and Bond Counsel expresses no opinion regarding any such other tax consequences.
A copy of the proposed form of opinion of Bond Counsel is attached hereto as Appendix C.
CONTINUING DISCLOSURE
The City has covenanted, pursuant to a Continuing Disclosure Agreement, dated as of June 1, 2024, for the benefit of holders and beneficial owners of the Bonds to provide, or cause to be provided, certain financial information and operating data relating to the City by not later than 270 days following the end of the City’s Fiscal Year (which currently would be June 30), commencing with the report for the Fiscal Year ended June 30, 2024 (the “Annual Report”), and to provide notices of the occurrence of certain enumerated events, if material. The Annual Report and notices of material events will be filed by the City with the Municipal Securities Rulemaking Board’s (the “MSRB”) Electronic Municipal Market Access system (“EMMA”), or any successor assigned by the MSRB or the Securities and Exchange Commission. The specific nature of the information to be contained in the Annual Report or the notices of material events is summarized below under the caption “APPENDIX D - Form of Continuing Disclosure Agreement.” These covenants have been made in order to assist the Underwriter in complying with S.E.C. Rule 15c2-12 promulgated under the Securities and Exchange Act of 1934, as amended (the “Rule”).
[In the past five years the City and its related entities have failed on one occasion to comply with their respective prior continuing disclosure undertakings: the City failed to file notice of a rating upgrade on its Gas Tax Revenue Certificates of Participation (2007 Local Street Improvement Project) (the “2007 COPs”) that occurred on November 7, 2019. A notice of rating upgrade was subsequently pastel. The 2007 COPs were prepaid in their entirety on December 23, 2019.]
In order to ensure ongoing compliance by the City and Authority with their continuing disclosure undertakings, (i) the City has instituted procedures to ensure compliance and coordination between the City and the Authority; and (ii) the City has contracted with a consultant to assist the City in filing accurate, complete and timely disclosure reports on behalf of the City and the Authority.
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39 NO LITIGATION
There is no proceeding or litigation of any nature now pending to restrain or enjoin the issuance, sale, execution or delivery of the Bonds, or in any way contesting or affecting the validity of the Bonds, the proceedings of the Authority taken with respect to the issuance or sale thereof, the pledge or application of any moneys or securities provided for the payment of the Bonds, the existence or powers of the Authority or the title of any officers of the Authority to their respective positions. A certificate of the Authority to this effect will be delivered on the date of delivery of the Bonds.
RATING
In connection with the issuance and delivery of the Bonds, Standard & Poor’s Rating Services (“S&P”) has assigned their municipal bond rating of “____” to the Bonds. Such rating reflects only the view of such organization and any desired explanation of the significance of such rating should be obtained from S&P.
Generally, a rating agency bases its rating on the information and materials furnished to it and on investigations, studies and assumptions of its own. There is no assurance that any rating will continue for any given period of time for the Bonds or that it will not be revised downward or withdrawn entirely by such rating agency, if, in the judgment of such rating agency, circumstances so warrant. The Authority undertakes no responsibility either to bring to the attention of the Owners of the Bonds any proposed change in or withdrawal of a rating or to oppose any downward revision or withdrawal of any rating obtained. Any such downward revision or withdrawal of such rating may have an adverse effect on the market price of the Bonds.
FINANCIAL ADVISOR
The Authority has retained Urban Futures Incorporated, Los Angeles, California, as Financial Advisor for the sale of the Bonds. The Financial Advisor is not obligated to undertake, and has not undertaken to make, an independent verification or to assume any responsibility for the accuracy, completeness of fairness of the information contained in this Official Statement. Urban Futures Incorporated is an independent advisory firm and is not engaged in the business of underwriting, trading, or distributing municipal or other public securities.
PROFESSIONAL FEES
In connection with the execution of the Bonds, fees payable to Urban Futures Incorporated, as Financial Advisor and U.S. Bank Trust Company, National Association as Trustee are contingent upon the execution and delivery of the Bonds.
APPROVAL OF LEGALITY
Best Best & Krieger LLP, Irvine, California, Bond Counsel, will render an opinion with respect to the validity and enforceability of the Indenture, and as to the validity of the Bonds. Certain matters will be passed upon for the Authority and City by the City Attorney, and by Best Best Best & Krieger LLP, Irvine, California, Disclosure Counsel.
UNDERWRITING
The Bonds are being sold to ______________________ (the “Underwriter”). The Underwriters have agreed, subject to certain conditions, to purchase the Bonds from the Authority at a purchase price of $____________ (being the principal amount of the Bonds, less an Underwriter’s discount of $____________, plus/less original issue premium of $____________. The obligations of the Underwriter are subject to certain conditions precedent, and they will be obligated to purchase all such Bonds if any such Bonds are purchased. The Underwriter intends to offer the Bonds to the public initially at the prices and/or yield set forth on the inside cover page of this Official Statement, which prices or yields may subsequently change without any requirement of prior notice.
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40 The Underwriter reserves the right to join with dealers and other underwriters in offering the Bonds to the public. The Underwriter may offer and sell Bonds to certain dealers (including dealers depositing Bonds into investment trusts) at prices lower than the public offering prices, and such dealers may re-allow any such discounts on sales to other dealers. In reoffering Bonds to the public, the Underwriter may over-allocate or effect transactions which stabilize or maintain the market prices for Bonds at levels above those which might otherwise prevail. Such stabilization, if commenced, may be discontinued at any time.
ADDITIONAL INFORMATION
Any statements in this Preliminary Official Statement involving matters of opinion, whether or not expressly so stated, are intended as such and not as representations of fact. This Official Statement is not to be construed as a contract or agreement between the Authority and the purchasers or Owners of any of the Bonds.
The execution and delivery of this Official Statement have been authorized by the members of the Authority.
SANTA ANA PUBLIC FINANCING
AUTHORITY
By:
President
CITY OF SANTA ANA
By:
City Manager
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APPENDIX A
CITY OF SANTA ANA
GENERAL DEMOGRAPHIC INFORMATION
The following material is descriptive of the City of Santa Ana and the surrounding areas of Orange County (the “County”). It has been prepared by or excerpted from sources as noted herein, and has not been independently verified by Bond Counsel, Disclosure Counsel, or the Underwriter. The Bonds are payable solely from the sources described herein (see “SECURITY FOR THE BONDS”).
General
Santa Ana is a vibrant community with a youthful population, a diverse economic base and home to approximately 30,000 businesses (as measured by business licenses issued). Notable Fiscal Year 2022-2023 City demographics include:
• Taxable Sales of $5.1 Billion
• Population – 308,771
• Median Household Income- $77,283
• Labor Force of 156,600
• Low unemployment rate of 3.3%
• Building Activity of $465 Million
• Assessed Valuations of $30.4 Billion
Overall, the City has a diverse economy, which is helpful during economic downturns. The top 25 businesses generate about 30% of the City’s total sales tax revenue. The City’s solid retail segment is anchored by Bristol Street Business Corridor, Main Place Mall, and the Santa Ana Auto Mall. Santa Ana also features a historic downtown with many independent restaurants surrounding a cultural artist village. Three of the City’s most popular attractions are the Santa Ana Zoo at Prentice Park, the world-renowned Bowers Museum, and the Discovery Cube. The Zoo hosts a variety of exhibits such as the Colors of the Amazon, the Zoofari, and the FiftyMonkey Ferris Wheel. As the largest and one of the oldest museums in Orange County, Bowers has been voted ‘Best Museum’ in Orange County for the past 30 years by OC Register Readers (2023). The Discovery Cube is a nonprofit interactive science museum and exhibit with a mission to educate and inspire children.
The City’s diverse economic base includes transportation, general retail, business to business, food industry, and construction. Transportation and general retail comprise about approximately half of the City’s sales tax base. However, the top five sales tax segments in the City are restaurants, auto sales, service stations, building materials, and drug stores. In December 2017, Santa Ana received a Federal Opportunity Zone designation of eleven census tracts encompassing 25% of the City. The designation includes areas projected for future development, including the Santa Ana Regional Transportation Center (SARTC) and the route of the Orange County Transportation Authority’s (OCTA) Street Car. These zones have the potential to boost the local economy if developers seize the opportunity to use the federal tax incentives by December 2028 and support the City’s role in creating a business-friendly, safe, and attractive environment. Each new business results in new jobs, increased sales tax revenue and property values.
City Council appropriations of resources are budgeted expenditures. For the 2023-2024 Fiscal Year, citywide appropriations across all funds was $764.1 million. General Fund revenue is unrestricted, meaning it can be used for any lawful purpose. Of the citywide appropriations, General Fund revenue accounts for 52% of total appropriations, which is typical for a municipality. Sales tax and property tax continue to be the primary revenue sources for the General Fund, accounting for more than 60% of the General Fund budget. To help protect city service levels in the event of a recession, City Council adopted a policy to ensure at least 18% of recurring General Fund revenue is set aside as a reserve at all times.
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Population
The following table illustrates population estimates of the City for the last ten fiscal years.
CITY OF SANTA ANA
Population
(As of May 2023)
Calendar
Year Population
2023 308,189
2022 308,771
2021 310,227
2020 332,318
2019 331,912
2018 332,627
2017 333,765
2016 333,417
2015 333,431
2014 308,189 ______________________
Source: U.S. Census Bureau.
Employment
CITY OF SANTA ANA
Principal Employers
(Fiscal Year 2023)
2023
Employer
Number of
Employees
Percent of Total
Employment(1)
County of Orange 16,380 10.80%
Santa Ana Unified School District 5,078 3.30
Santa Ana College 3,521 2.26
KPC Healthcare (formerly Integrated Healthcare Holdings) 1,693 1.09 City of Santa Ana 1,565 1.01
United States Postal Service (3 locations) 1,393 0.90
Allied Universal 1,200 0.80
First American Title 1,084 0.70
Superior Court of CA – County of Orange 760 0.49
Johnson & Johnson 554 0.36 ______________________
(1) “Total Employment” as used above represents the total employment of all employers within the City limits.
Source: City of Santa Ana Audited Comprehensive Financial Report dated as of June 30, 2023.
City Council 38 – 200 6/4/2024
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ANAHEIM-SANTA ANA-IRVINE
MWD STATISTICAL AREA
LABOR FORCE INDUSTRY EMPLOYMENT
ANNUAL AVERAGES
LAST FIVE FISCAL YEARS
(in thousands)
Title 2019 2020 2021 2022 2023
Civilian Labor Force 1,613,900 1,563,800 1,557,200 1,579,300 1,588,900 Civilian Employment 1,568,400 1,424,300 1,464,100 1,528,500 1,532,400 Civilian Unemployment 45,500 139,500 93,100 50,700 56,500 Civilian Unemployment Rate 2.8% 8.9% 6.0% 3.2% 3.6%
Total, All Industries 1,677,200 1,534,600 1,589,800 1,667,700 1,683,600 Total Farm 1,900 1,900 2,000 1,700 1,700
Total Nonfarm 1,675,300 1,532,700 1,587,800 1,666,100 1,681,900 Mining and Logging 107,100 102,100 102,900 105,900 105,200 Construction 106,100 101,300 102,200 105,300 104,600
Manufacturing 160,100 150,100 149,800 155,400 156,500
Trade, Transportation, and Utilities 261,400 244,100 252,000 258,300 262,100 Information 26,000 24,100 24,000 24,300 22,600
Financial Activities 117,600 115,900 117,100 112,300 104,100 Professional & Business Services 328,400 309,200 321,700 331,500 321,400 Educational & Health Services 233,100 225,800 237,300 249,300 264,300 Leisure & Hospitality 227,700 161,800 180,400 217,900 229,600 Other Services 52,000 44,100 47,500 53,100 55,300
Government 162,500 156,100 155,700 158,200 161,200
______________________
Source: California Economic Development Department.
Regional Economy
The local economy declined during the COVID-19 pandemic but has shown improvement in recent years with the broader recovery of the California economy. The unemployment rate for the City of Santa Ana is 3.3% as of 2022, a reduction from peak unemployment of 9.3% in 2020. Despite the challenges caused by the COVID19 pandemic, the City continued to support the governmental activities of the City and has developed a budgeting plan to enhance the City’s general fund reserves over time.
City Council 38 – 201 6/4/2024
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Assessed Valuation
Assessed valuation in the City has increased steadily over all in the past ten years.
CITY OF SANTA ANA
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(in thousands of dollars)
Fiscal Year
Ended
June 30 Secured Unsecured
Taxable
Assessed
Value(1)
2023 $30,723,826 $1,748,007 $32,325,355
2022 28,865,226 1,676,091 30,393,150
2021 27,590,592 1,489,607 28,930,804
2020 26,373,249 1,570,712 27,791,434
2019 25,027,024 1,493,217 26,366,912
2018 23,719,049 1,513,465 25,076,707
2017 22,436,846 1,449,280 23,728,394
2016 21,528,909 1,484,318 22,853,500
2015 20,432,992 1,642,391 21,914,119
2014 19,579,938 1,539,745 20,955,423 ______________________ (1) Taxable Assessed Value totals includes deductions for property tax exemptions not illustrated herein.
Source: City of Santa Ana Audited Comprehensive Financial Report dated as of June 30, 2023.
Largest Property Taxpayers
Principal property owners in Fiscal Year ending June 30, 2023 amounted 5.00% of the total assessed value in the City. The table below shows the top 10 property taxpayers in the City.
CITY OF SANTA ANA
Principal Property Tax Payers
Fiscal Year 2023
Principal Property Tax Payer(1)
Taxable
Assessed Value Rank
Percentage of
Total City
Taxable
Assessed Value
Main Place Shoppingtown $ 343,869,523 1 1.07%
Bre OC Griffin LLC 240,461,846 2 0.75
RP/Essex Skyline Holdings 152,350,555 3 0.47
First American Title 141,445,558 4 0.44
MDC Coastal 13 LLC 120,758,820 5 0.37
APG OCIC LLC 116,546,455 6 0.36
Centerpoint 2701 Harbor LLC 114,025,000 7 0.35
Cadigan 1901 First LLC 105,463,775 8 0.33
Rexford Industrial – 1800 St 105,300,000 9 0.33
Adagio 366 LLC 104,995,718 10 0.33
TOTAL $1,545,217,250 4.80%
______________________
(1) Presented in order of highest to lowest estimated property tax revenue paid to the City.
Source: City of Santa Ana Audited Comprehensive Financial Report dated as of June 30, 2023.
Commercial Activity
The following table sets forth information regarding taxable sales in the City for Calendar Years 2019 through 2023. The County of Orange has a 7.75% tax rate. The Santa Ana residents approved Measure X, the City Council 38 – 202 6/4/2024 A-5
City’s transactions and use tax on November 6, 2018. Measure X increased the City’s sales tax by one and onehalf (1.5) cents until 2029, then it reduces to one (1) cent until 2039.
CITY OF SANTA ANA
Taxable Sales by Category
Last Five Fiscal Years
(in thousands of dollars)
Category 2023 2022 2021 2020 2019
General Retail $1,125,656 $1,198,512 $1,053,321 $ 892,136 $ 987,259 Food Products 951,935 899,763 748,869 749,169 811,103
Transportation 1,334,415 1,292,315 979,352 890,337 982,554 Construction 633,543 567,508 508,109 445,367 466,522
Business to Business 1,055,587 1,109,496 1,005,516 926,200 1,148,295 Miscellaneous(1) 59,509 50,144 41,171 29,665 38,693
Total $5,160,645 $5,117,739 $4,336,338 $3,932,874 $4,434,427 ______________________
(1) Miscellaneous category includes health & government.
Source: City of Santa Ana Audited Comprehensive Financial Report dated as of June 30, 2023.
City’s Pension Plans
The City contributes to the California Public Employees Retirement System (“PERS”), a multipleemployer, public employee defined benefit plan, which acts as a common investment and administrative agent for participating public entities within the State. The City’s membership is reported as miscellaneous and safety members. The Authority’s employees are eligible to participate in the City’s miscellaneous plan. The City allocates approximately 1.94% of the City’s net pension liability and pension-related transactions to the Authority.
For Fiscal Year 2022-23, the Water System is responsible for approximately $7,451,957 in PERS pension costs (unfunded actuarial liability). PERS issues a separate comprehensive annual financial report, and annual actuarial reports for the City’s retirement plans. Copies of PERS’ annual financial report may be obtained from their executive office at 400 “P” Street, Sacramento, California 95814, or at their website at http://www.calpers.ca.gov.
The foregoing reference to an internet website is made for reference and convenience only; the information contained within the website has not been reviewed by the City or the Authority and is not incorporated in this Official Statement by reference.
All Authority personnel are eligible to participate in PERS upon becoming vested after five years of service. Members with five years of total service are eligible to retire at age 50 to 62 with statutorily reduced benefits. For employees hired on or before December 31, 2012 (“classic” employees), the benefits are calculated at the highest consecutive 12 months for miscellaneous employees and safety employees multiplied by a total number of years employed. For new (PEPRA) members, hired January 1, 2013 or later, final compensation is the average annual pensionable compensation for a 36-consecutive-month period of employment. Monthly retirement benefits are payable for life in an amount equal to a specified percentage as follows:
Miscellaneous Risk Pool
Classic Plan PEPRA Misc. Plan
On or Before On or After
Hire Date 31-Dec-12 1-Jan-13
Benefit formula 2.0% to 2.7% 1.0% to 2.5%
Benefit vesting schedule 5 years of service 5 years of service Benefit payments Monthly for life Monthly for life
Retirement age 50 52 - 67
Required employee contribution rate 8.00% 7.00%
Required employer contribution rate 11.90% 11.90%
For employees hired on or before December 31, 2012, required employee contributions to PERS are
8.00% of compensation for miscellaneous employees. Under the California Public Employees’ Pension Reform Act of 2013 (PEPRA), for new employees hired on or after January 1, 2013, the required employee contributions City Council 38 – 203 6/4/2024 A-6
to PERS is 7.00% of compensation for miscellaneous employees. The City is required to contribute the remaining amounts necessary to fund the benefits for its members, using the actuarial basis recommended by the PERS actuaries and actuarial consultants and adopted by the PERS Board of Administration.
PERS uses a modification of the entry age normal actuarial cost method, which is a projected benefit cost method. That is, it takes into account those benefits that are expected to be earned in the future as well as those already accrued. The City’s contributions to PERS for the fiscal years ended June 30, 2023, 2022 and 2021 were $48,070,659, $70,625,739, and $68,197,329, respectively and are estimated to be $45,680,970 for the fiscal year ending June 30, 2024. The Water System was responsible for $927,875, $1,505,712, and $1,462,642 for fiscal years ended June 30, 2023, 2022 and 2021, respectively and are estimated to be $906,505 for fiscal year ending fund 30, 2024. Contribution rates for each participating employer are determined based on the benefit structure established.
The funded status of each plan as of June 30, 2022, on an actuarial value of assets basis is as follows (dollar amounts in thousands):
Market
Value of
Assets (MVA)
Actuarial Accrued
Liability (AAL)
Entry Age
Unfunded
AAL (UAAL)
Funded Ratio
(MVA / AAL)
Covered
Payroll
Miscellaneous $883,342,083 $1,073,796,340 $190,454,257 82.3% $73,234,214 ___________________________
Source: PERS June 30, 2023 actuarial valuations.
The actuarial studies referenced above incorporate recent changes in actuarial methods and assumptions.
In the PERS’ June 30, 2022 actuarial valuations, PERS used the new actuarial methods for the calculation of the projected contribution rates. PERS states that “projected results reflect the adopted changes to the discount rate… Actuarial Methods and Assumptions. The projections also assume that all actuarial assumptions will be realized and that no further changes to assumptions, contributions, benefits, or funding will occur during the projection period. The projected normal cost percentages in the projections below do not reflect that the normal cost will decline over time as new employees are hired into PEPRA or other lower cost benefit tiers.” The projected rates for each plan as of June 30, 2022, the most recent actuarial valuation, are as follows:
Projected Future Employer Contribution Rates(1)
2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
Miscellaneous 12.22% 11.9% 11.6% 11.3% 11.0% 10.7%
___________________________
(1) Assume 6.8% return for Fiscal Year 2022-23.
Source: PERS June 30, 2022, actuarial valuations.
The Authority cannot anticipate accuracy of the projections above or to what extent the contribution requirements of the Authority will increase in future years.
Other Post-Employment Benefits (“OPEB”)
The City provides a single-employer defined benefit healthcare plan to retirees through PERS under the California Public Employees Medical & Hospital Care Act (“PEMHCA”). Employees are eligible for PEMHCA benefits if they retire from the City on or after age 50 for all Classic Members and age 52 for PEPRA Miscellaneous Members with at least five years of PERS service credit or an approved disability retirement, and a eligible for a PERS pension. The City paid $151 for calendar year 2023 per active safety & miscellaneous employee and retirees for PEMHCA minimum. The CalPERS Board of Administration approves the employer contribution rate and plan changes annually based on Government Code section 22892. As of June 30, 2023, the City’s total liability for post-employment healthcare benefits consisted of the following:
City Council 38 – 204 6/4/2024
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OPEB Plan
Net OPEB
Liability
Deferred
Outflows of
Resources OPEB Expense
Retiree Benefits Plan $42,713,299 $6,874,118 $159,332
Source: City of Santa Ana Annual Comprehensive Financial Reports for Fiscal Year ending June 30, 2023.
Membership in the health benefit plan consisted of the following on June 30, 2022, the date of the latest actuarial valuation:
Participant Type
Number of
Participants
Inactive participants currently receiving benefits 430
Inactive participants entitled to but not yet receiving benefit payments 52 Active plan member 625
Total 1,107
Source: City of Santa Ana Annual Comprehensive Financial Reports for Fiscal Year ending June 30, 2023.
The City’s net OPEB liability as of June 30, 2023 was $42,713,299. The Authority’s share of such net liability is $2,956,433.
Additionally, the Water Department is responsible for $1,506,103 for compensated absences liability.
For additional details on the City’s OPEB liability, see APPENDIX F – “COMPREHENSIVE AUDITED FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2023 (Note 4).” Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and healthcare cost trends. Amounts determined regarding the funded status are subject to continual revisions as actual results are compared with past expectations and new estimates are made about the future.
City Council 38 – 205 6/4/2024
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APPENDIX B
SUMMARY OF CERTAIN DEFINED TERMS
AND PRINCIPAL LEGAL DOCUMENTS
The following is a collective summary of certain provisions of the Indenture, Master Installment Purchase Agreement and First Supplement to Master Installment Purchase Agreement (each an “Agreement”) and which are not described elsewhere. This summary does not purport to be comprehensive and reference should be made to the respective agreements for a full and complete statement of provisions thereof. Unless the context otherwise requires, the terms defined below shall for all purposes of this summary and of any report or other document mentioned below having the meanings defined below, the following definitions to be equally applicable to both the singular and plural forms of any of the terms defined. All capitalized terms used below and not defined below shall have the meanings ascribed thereto in the applicable Agreement.
INDENTURE
[To Come]
MASTER INSTALLMENT PURCHASE AGREEMENT
[To Come]
FIRST SUPPLEMENT TO
MASTER INSTALLMENT PURCHASE AGREEMENT
[To Come]
City Council 38 – 206 6/4/2024
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APPENDIX C
FORM OF FINAL OPINION OF BOND COUNSEL
[Closing Date]
Santa Ana Public Financing Authority
20 Civic Center Plaza
Santa Ana, CA 92702
Re: $__________* Santa Ana Public Financing Authority Water Revenue Bonds, Series 2024 Ladies and Gentlemen:
We have reviewed the Constitution and the laws of the State of California and certain proceedings taken by the City of Santa Ana (the “City”) and the Santa Ana Public Financing Authority (the “Authority”) in connection with the issuance by the Authority of its $___________* Revenue Bonds, Series 2024 (the “Bonds”).
The Bonds have been issued under that certain Indenture of Trust, dated as of June 1, 2024 (the “Indenture”), by and between the Authority and U.S. Bank Global Corporate Trust Services, as trustee and pursuant to the provisions of Articles 10 and 11 of Chapter 3 of Part 1 of Division 2 of Title 5 of the California Government Code (the “Refunding Law”). The City Council adopted its resolution approving the issuance of the Bonds on [June 4], 2024 (the “Resolution”). The proceeds of the Bonds have been applied by the Authority to refinance certain improvements to the Water System. All terms not defined herein have their meaning ascribed to those terms in the Indenture.
In such connection, we have reviewed the Indenture, the tax certificate of the Authority for the Bonds dated the date hereof (the “Tax Certificate”), certificates of the Authority and others, and such other documents, opinions and matters to the extent we deemed necessary to render the opinions set forth herein.
The opinions expressed herein are based on an analysis of existing laws, regulations, rulings and court decisions and cover certain matters not directly addressed by such authorities. Such opinions may be affected by actions taken or omitted or events occurring after the date hereof. We have not undertaken to determine, or to inform any person, whether any such actions are taken or omitted or events do occur or any other events come to our attention after the date hereof. Accordingly, this opinion speaks only as of its date and is not intended to, and may not, be relied upon in connection with any such actions, events or matters. Our engagement with respect to the Bonds has concluded with their issuance, and we disclaim any obligation to update this letter.
We have assumed the genuineness of all documents and signatures presented to us (whether as originals or as copies) and the due and legal execution and delivery thereof by, and validity against, any parties other than the Authority. We have assumed, without undertaking to verify, the accuracy of the factual matters represented, warranted or certified in the documents, and of the legal conclusions contained in the opinions, referred to in the second paragraph hereof. Furthermore, we have assumed compliance with all covenants and agreements contained in the Indenture and the Tax Certificate, including (without limitation) covenants and agreements compliance with which is necessary to ensure that future actions, omissions or events will not cause interest on the Bonds to be included in gross income for federal income tax purposes. We call attention to the fact that the rights and obligations under the Bonds, the Indenture and the Tax Certificate and their enforceability may be subject to bankruptcy, insolvency, reorganization, arrangement, fraudulent conveyance, moratorium and other laws relating to or affecting creditors’ rights, to the application of equitable principles, to the exercise of judicial discretion in appropriate cases, and to the limitations on legal remedies against cities and their subordinate entities in the State of California. We express no opinion with respect to any indemnification, contribution, penalty, choice of law, choice of forum, choice of venue, waiver or severability provisions contained in the documents * Preliminary, subject to change.
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mentioned in the preceding sentence. Finally, we undertake no responsibility for the accuracy, completeness or fairness of the Official Statement or other offering materials relating to the Bonds and express no opinion with respect thereto.
Based upon the foregoing, we are of the opinion, under existing law, that:
1. The Bonds have been duly and validly authorized by the Authority and are legal, valid, and binding limited obligations of the Authority. The Bonds are secured and payable solely from sources provided therefor in the Indenture.
2. The Indenture has been duly authorized by the Authority, and constitutes the valid and legally binding obligation of the Authority enforceable against the Authority in accordance with its terms, as such enforcement may be limited by bankruptcy, insolvency, moratorium, transfer or conveyance or other laws affecting creditors’ rights generally, or by the exercise of judicial discretion in accordance with general principles of equity or otherwise in appropriate cases; provided, however, that we express no opinion with respect to any indemnification, contribution, choice of law or waiver provisions contained therein.
3. The Indenture creates a valid pledge of that which the Indenture purports to pledge, subject to the provisions of the Indenture, except to the extent that the enforceability of the Indenture may be limited by moratorium, bankruptcy, reorganization, fraudulent conveyance or transfer, insolvency or other laws affecting creditors’ rights generally, or by the exercise of judicial discretion in accordance with general principles of equity or otherwise in appropriate cases.
4. Under existing statutes, regulations, rulings and court decisions, the interest on the Bonds is excluded from gross income for purposes of federal income taxation. Interest on the Bonds is not a specific preference item for purposes of the federal alternative minimum tax imposed on individual and corporations, however, interest on the Bonds is taken into account in determining the annual adjusted financial statement income of certain corporations for the purpose of computing the alternative minimum tax imposed on certain corporations.
Although the interest on the Bonds is excluded from gross income for purposes of federal income taxation, the accrual or receipt of interest on the Bonds, or any portion thereof, may otherwise affect the federal income tax liability of the recipient. The extent of these other tax consequences will depend on the recipient’s particular tax status or other items of income or deduction. We express no opinion regarding any such consequences.
5. Interest on the Bonds is exempt from State of California personal income tax.
Respectfully submitted,
City Council 38 – 208 6/4/2024
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APPENDIX D
FORM OF CONTINUING DISCLOSURE AGREEMENT
Upon issuance of the Bonds, the Authority proposes to enter into a Continuing Disclosure Agreement in substantially the following form:
THIS CONTINUING DISCLOSURE AGREEMENT (the “Disclosure Agreement”), dated as of June 1, 2024, is executed and delivered by the Santa Ana Public Financing Authority (the “Authority”) and Urban Futures, Inc., as dissemination agent (the “Dissemination Agent”), in connection with the issuance by the Authority of $_________ aggregate principal amount of the Santa Ana Public Financing Authority Revenue Bonds, Series 2024 (the “Bonds”). The Bonds are being issued pursuant to an Indenture of Trust, dated as of June 1, 2024 (the “Indenture”), by and between the Authority and U.S. Bank Trust Company, National Association, as trustee.
The Authority and the Dissemination Agent covenant and agree as follows:
Section 1. Purpose of the Disclosure Agreement.
This Disclosure Agreement is being executed and delivered by the Authority and the Dissemination Agent for the benefit of the owners of the Bonds and in order to assist the Participating Underwriters in complying with the Rule.
Section 2. Definitions.
In addition to the definitions set forth in the Indenture, which apply to any capitalized term used in this Disclosure Agreement unless otherwise defined in this section, the following capitalized terms shall have the following meanings:
“Annual Report” shall mean any Annual Report provided by the Authority pursuant to, and as described in, Sections 3 and 4 of this Disclosure Agreement.
“Annual Report Date” shall mean the date in each year not later than April 1 following the end of the Authority’s fiscal year, the end of which, as of the date of this Disclosure Agreement, is June 30. “Dissemination Agent” shall mean, initially, Urban Futures Inc., acting in its capacity as Dissemination Agent hereunder, or any successor Dissemination Agent that is so designated in writing by the Authority and which has filed with the then current Dissemination Agent a written acceptance of such designation. “Listed Events” shall mean any of the events listed in Section 5(a) of this Disclosure Agreement. “MSRB” shall mean the Municipal Securities Rulemaking Board. “Official Statement” shall mean the Official Statement relating to the Bonds. “Participating Underwriters” shall mean Samuel A. Ramirez & Company, Inc., the original underwriters of the Bonds required to comply with the Rule in connection with the offering of the Bonds. “Rule” shall mean Rule 15c2-12(b)(5) adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time.
Section 3. Provision of Annual Reports.
(a) The Authority shall, or shall cause the Dissemination Agent to, not later than the Annual Report Date, commencing April 1, 2025, provide to MSRB an Annual Report that is consistent with the requirements of Section 4 of this Disclosure Agreement. Not later than fifteen (15) calendar days prior to each such Annual Report Date, the Authority shall provide its Annual Report to the Dissemination Agent, if such City Council 38 – 209 6/4/2024 D-2
Dissemination Agent is a different entity than the Authority. The Annual Report must be submitted in an electronic format as prescribed by MSRB, accompanied by such identifying information as is prescribed by MSRB, and may include by reference other information as provided in Section 4 of this Disclosure Agreement; provided that the audited financial statements of the Authority (which include information regarding the funds and accounts of the Authority), if any, may be submitted separately from and later than the balance of the Annual Report if they are not available by the applicable Annual Report Date. If the Authority’s fiscal year changes, the Authority shall provide written notice of such change in the same manner as for a Listed Event under Section 5(c). The Authority shall provide a written certification with each Annual Report furnished to the Dissemination Agent to the effect that such Annual Report constitutes the Annual Report required to be furnished hereunder.
The Dissemination Agent may conclusively rely upon such certification of the Authority and shall have no duty or obligation to review such Annual Report.
(b) If the Authority is unable to provide to MSRB an Annual Report by the date required in subsection (a), the Authority shall, in a timely manner, send to MSRB a notice in substantially the form attached hereto as Exhibit A. Such notice must be submitted in an electronic format as prescribed by MSRB, accompanied by such identifying information as prescribed by MSRB.
(c) The Dissemination Agent shall:
(i) provide any Annual Report received by it to MSRB by the date required in subsection (a); and
(ii) file a report with the Authority certifying that the Annual Report has been provided to MSRB pursuant to this Disclosure Agreement, and stating the date the Annual Report was so provided.
Section 4. Content of Annual Reports. The Annual Report shall contain or incorporate by reference the following:
(a) Audited financial statements of the Authority, which include information regarding the funds and accounts of the Authority, if any, for the most recent fiscal year of the Authority then ended. If the audited financial statements are not available by the time the Annual Report is required to be filed, the Annual Report shall contain any unaudited financial statements of the Authority in a format similar to the audited financial statements, and the audited financial statements shall be filed in the same manner as the Annual Report when they become available. Audited financial statements of the Authority shall be audited by such auditor as shall then be required or permitted by State law or the Indenture. Audited financial statements shall be prepared in accordance with generally accepted accounting principles as prescribed for governmental units by the Governmental Accounting Standards Board; provided, however, that the Authority may from time to time, if required by federal or state legal requirements, modify the basis upon which its financial statements are prepared. In the event that the Authority shall modify the basis upon which its financial statements are prepared, the Authority shall provide a notice of such modification to MSRB, including a reference to the specific federal or state law or regulation specifically describing the legal requirements for the change in accounting basis. (b) To the extent not contained in the audited financial statements filed pursuant to the preceding clause (a), the Annual Report shall contain information showing the following:
(i) Summary of Operations (for such Fiscal Year only) (Table 1); (ii) Ten Largest Water Customers (for such Fiscal Year only) (Table 9); (iii) Historical Debt Service Coverage (for such Fiscal Year only) (Table 11); and (iv) Any changes in Water System rates and charges in such Fiscal Year.
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(c) In addition to any of the information expressly required to be provided under paragraphs (a) and (b) of this Section, the City shall provide such further information, if any, as may be necessary to make the specifically required statements, in the light of the circumstances under which they are made, not misleading.
Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the Authority or related public entities, which are available to the public on MSRB’s Internet web site or filed with the Securities and Exchange Commission. The Authority shall clearly identify each such other document so included by reference.
Section 5. Reporting of Significant Events.
(a) Pursuant to the provisions of this Section 5, the Authority shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds:
(i) principal and interest payment delinquencies;
(ii) non-payment related defaults, if material;
(iii) unscheduled draws on any reserve fund for the Bonds reflecting financial difficulties;
(iv) unscheduled draws on any credit enhancements securing the Bonds reflecting financial difficulties;
(v) substitution of any credit or liquidity providers, or their failure to perform; (vi) adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB), or other material notices or determinations with respect to the tax status of the Bonds, or other material events affecting the tax status of the Bonds;
(vii) modifications to the rights of owners of the Bonds, if material; (viii) Bond calls, if material, and tender offers for the Bonds; (ix) defeasances;
(x) any release, substitution, or sale of property securing repayment of the Bonds, if material;
(xi) rating changes;
(xii) any bankruptcy, insolvency, receivership, or similar event of the Authority. This Listed Event is considered to occur when any of the following occur: the appointment of a receiver, fiscal agent, or similar officer for the Authority in a proceeding under the Bankruptcy Code or in any other proceeding under state or federal law in which a court or governmental authority has assumed jurisdiction over substantially all of the assets or business of the Authority, or if such jurisdiction has been assumed by leaving the existing governing body and officials or officers in possession but subject to the supervision and orders of a court or governmental authority, or the entry of an order confirming a plan of reorganization, arrangement, or liquidation by a court or governmental authority having supervision or jurisdiction over substantially all of the assets or business of the Authority; (xiii) the consummation of a merger, consolidation, or acquisition involving the Authority or the sale of all or substantially all of the assets of the Authority, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material; City Council 38 – 211 6/4/2024
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(xiv) appointment of a successor or additional trustee or the change of name of a trustee, if material;
(xv) the incurrence of a financial obligation of the Authority, if material, or agreement to covenants, events of default, remedies, priority rights, or other similar terms of a financial obligation of the Authority, any of which affect security holders, if material; and (xvi) default, event of acceleration, termination event, modification of terms, or other similar events under the terms of a financial obligation of the Authority, any of which reflect financial difficulties.
(b) Upon and after the occurrence of a Listed Event listed under subsection (a)(ii), (a)(vii), (a)(viii), (a)(x), (a)(xiii), (a)(xiv), (a)(xv) or (a)(xvi) above, the Authority shall as soon as possible determine if such event would be material under applicable federal securities laws. If the Authority determines that knowledge of the occurrence of such Listed Event would be material under applicable federal securities laws, the Authority shall promptly notify the Dissemination Agent in writing. Such notice shall instruct the Dissemination Agent to report the occurrence pursuant to subsection (d) below. (c) Upon and after the occurrence of any Listed Event (other than a Listed Event listed under subsection (a)(ii), (a)(vii), (a)(viii), (a)(x), (a)(xiii), (a)(xiv), (a)(xv) or (a)(xvi) above), the Authority shall promptly notify the Dissemination Agent in writing. Such notice shall instruct the Dissemination Agent to report the occurrence pursuant to subsection (d) below.
(d) If the Dissemination Agent has been instructed by the Authority to report the occurrence of a Listed Event, the Dissemination Agent shall file a notice of such occurrence with MSRB not in excess of ten (10) business days after the occurrence of such Listed Event. Such notice must be submitted in an electronic format as prescribed by MSRB, accompanied by such identifying information as prescribed by MSRB.
Notwithstanding the foregoing, notice of a Listed Event described in subsection (a)(viii) need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to owners of affected Bonds pursuant to the Indenture. The Authority hereby agrees that the undertaking set forth in this Disclosure Agreement is the responsibility of the Authority and that the Trustee or the Dissemination Agent shall not be responsible for determining whether the Authority’s instructions to the Dissemination Agent under this Section 5 comply with the requirements of the Rule.
Section 6. Termination of Reporting Obligation. The obligations of the Authority, the Trustee, and the Dissemination Agent under this Disclosure Agreement shall terminate upon the legal defeasance, prior redemption, or payment in full of all of the Bonds. If such termination occurs prior to the final maturity of the Bonds, the Authority shall give notice of such termination in the same manner as for a Listed Event under Section 5(c).
Section 7. Dissemination Agent. The Authority may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Agreement, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. The Dissemination Agent may resign by providing thirty days’ written notice to the Authority and the Trustee. The Dissemination Agent shall not be responsible for the content of any report or notice prepared by the Authority.
The Dissemination Agent shall have no duty to prepare any information report nor shall the Dissemination Agent be responsible for filing any report not provided to it by the Authority in a timely manner and in a form suitable for filing. If at any time there is no designated Dissemination Agent, the Authority shall act as Dissemination Agent.
Section 8. Amendment; Waiver. Notwithstanding any other provision of this Disclosure Agreement, the Authority and the Dissemination Agent may amend this Disclosure Agreement, and any provision of this Disclosure Agreement may be waived, if the Authority has received an opinion of counsel knowledgeable in federal securities laws to the effect that such amendment or waiver would not, in and of itself, cause the City Council 38 – 212 6/4/2024
D-5
undertakings herein to violate the Rule if such amendment or waiver had been effective on the date hereof but taking into account any subsequent change in or official interpretation of the Rule.
Section 9. Additional Information. Nothing in this Disclosure Agreement shall be deemed to prevent the Authority from disseminating any other information, using the means of dissemination set forth in this Disclosure Agreement or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Agreement.
If the Authority chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Agreement, the Authority shall have no obligation under this Disclosure Agreement to update such information or include it in any future Annual Report or notice of the occurrence of a Listed Event.
Section 10. Default. In the event of a failure of the Authority to comply with any provision of this Disclosure Agreement, any Owner of a Bond, Participating Underwriters, or Trustee may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the Authority to comply with its obligations under this Disclosure Agreement. A default under this Disclosure Agreement shall not be deemed a default under the Indenture, and the sole remedy under this Disclosure Agreement in the event of any failure of the Authority to comply with this Disclosure Agreement shall be an action to compel performance.
Section 11. Duties, Immunities, and Liabilities of Dissemination Agent. The Dissemination Agent shall have only such duties as are specifically set forth in this Disclosure Agreement, and the Authority agrees to indemnify and save the Dissemination Agent and its officers, directors, employees, and agents, harmless against any loss, expense and liabilities that it may incur arising out of or in the exercise or performance of its duties hereunder, including the costs and expenses (including attorneys’ fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent’s negligence or willful misconduct. The obligations of the Authority under this section shall survive resignation or removal of the Dissemination Agent and payment of all of the Bonds. The Dissemination Agent shall not be responsible in any manner for the format or content of any notice or Annual Report prepared by the Authority pursuant to this Disclosure Agreement. The Authority shall pay the reasonable fees and expenses of the Dissemination Agent for its duties hereunder.
Section 12. Beneficiaries. This Disclosure Agreement shall inure solely to the benefit of the Authority, the Trustee, the Dissemination Agent, the Participating Underwriters, and Owners from time to time of the Bonds, and shall create no rights in any other person or entity.
City Council 38 – 213 6/4/2024
D-6
Section 13. Counterparts. This Disclosure Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument.
Date: ____________, 2024
CITY OF SANTA ANA
By:
Title:
URBAN FUTURES INCORPORATED
By:
Authorized Signatory
City Council 38 – 214 6/4/2024
D-7
ATTACHMENT A
NOTICE TO REPOSITORIES
OF FAILURE TO FILE ANNUAL REPORT
Name of Issuer: Santa Ana Public Financing Authority
Name of Issue: Santa Ana Public Financing Authority Water Revenue Bonds, Series 2024 Date of Issuance: June ___, 2024
NOTICE IS HEREBY GIVEN that the City of Santa Ana has not provided an Annual Report with respect to the above-referenced Bonds as required by the Continuing Disclosure Agreement dated as of June 1, 2024 between the City and Urban Futures Incorporated, as Dissemination Agent. The City anticipates that the Annual Report will be filed by __________________________________.
Dated: ____________________ CITY OF SANTA ANA
By:
Authorized Signatory
cc: Issuer
Dissemination Agent
City Council 38 – 215 6/4/2024
E-1
APPENDIX E
BOOK ENTRY PROVISIONS
The description that follows of the procedures and recordkeeping with respect to beneficial ownership interests in the Bonds, payment of principal of, premium, if any, and interest on the Bonds to Participants or Beneficial Owners, confirmation and transfer of beneficial ownership interests in the Bonds, and other related transactions by and between the Depository Trust Company (“DTC”), New York, NY, Participants and Beneficial Owners, is based on information furnished by DTC which the Authority believes to be reliable, but the Authority does not take responsibility for the completeness or accuracy thereof. The Authority cannot and does not give any assurances that DTC, DTC Participants or Indirect Participants will distribute to the Beneficial Owners either (a) payments of principal, premium, if any, and interest with respect to the Bonds or (b) certificates representing ownership interests in or other confirmation of ownership interests in the Bonds, or that they will so do on a timely basis or that DTC, DTC Participants or DTC Indirect Participants will act in the manner described in this Official Statement. The current “Rules” applicable to DTC are on file with the Securities and Exchange Commission and the current “Procedures” of DTC to be followed in dealing with DTC Participants are on file with DTC.
The DTC will act as securities depository for the Bonds. The Bonds will be issued as fully-registered securities registered in the name of Cede & Co. (DTC’s partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered bond will be issued for each maturity (and each individual yield in the case of bifurcated maturities) of the Bonds, in the aggregate principal amount of such issue, and will be deposited with DTC.
DTC, the world’s largest securities depository, is a limited-purpose trust company organized under the New York Banking Law, a “banking organization” within the meaning of the New York Banking Law, a member of the Federal Reserve System, a “clearing corporation” within the meaning of the New York Uniform Commercial Code, and a “clearing agency” registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds and provides asset servicing for over 3.5 million issues of U.S. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments (from over 100 countries) that DTC’s participants (“Direct Participants”) deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book-entry transfers and pledges between Direct Participants’ accounts. This eliminates the need for physical movement of securities certificates. Direct Participants include both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-owned subsidiary of The Depository Trust & Clearing Corporation (“DTCC”). DTCC is the holding company for DTC, National Securities Clearing Corporation and Fixed Income Clearing Corporation, all of which are registered clearing agencies. DTCC is owned by the users of its regulated subsidiaries. Access to the DTC system is also available to others such as both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly (“Indirect Participants”). DTC has an S&P Global Ratings rating of AA+.
The DTC Rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com; provided that nothing contained in such website is incorporated into this Official Statement.
Purchases of Bonds under the DTC system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC’s records. The ownership interest of each actual purchaser of each Bond (“Beneficial Owner”) is in turn to be recorded on the Direct and Indirect Participants’ records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Bonds are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in Bonds, except in the event that use of the book-entry system for the Bonds is discontinued.
City Council 38 – 216 6/4/2024
E-2
To facilitate subsequent transfers, all Bonds deposited by Direct Participants with DTC are registered in the name of DTC’s partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Bonds with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not affect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC’s records reflect only the identity of the Direct Participants to whose accounts such Bonds are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers.
Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Beneficial Owners of Bonds may wish to take certain steps to augment the transmission to them of notices of significant events with respect to the Bonds, such as redemptions, tenders, defaults, and proposed amendments to the Indenture. For example, Beneficial Owners of Bonds may wish to ascertain that the nominee holding the Bonds for their benefit will agree to obtain and transmit notices to Beneficial Owners. In the alternative, Beneficial Owners may wish to provide their names and addresses to the registrar and request that copies of notices be provided directly to them.
Redemption notices shall be sent to DTC. If less than all of the Bonds within an issue are being redeemed, DTC’s practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed.
Neither DTC nor Cede & Co. (nor any other DTC nominee) will consent or vote with respect to Bonds unless authorized by a Direct Participant in accordance with DTC’s MMI Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to the Authority as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.’s consenting or voting rights to those Direct Participants to whose accounts Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy).
Redemption proceeds, distributions, and dividend payments on the Bonds will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC’s practice is to credit Direct Participants’ accounts upon DTC’s receipt of funds and corresponding detail information from the Authority or the Trustee, on payable dates in accordance with their respective holdings shown on DTC’s records.
Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in “street name,” and will be the responsibility of such Participant and not of DTC, the Trustee, or the Authority, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of redemption proceeds, distributions, and dividend payments to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of the Authority or the Trustee, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants.
The Authority may decide to discontinue use of the system of book-entry-only transfers through DTC (or a successor securities depository). In that event, bond certificates will be printed and delivered to DTC.
NEITHER THE AUTHORITY NOR THE TRUSTEE WILL HAVE ANY RESPONSIBILITY OR
OBLIGATION TO DTC PARTICIPANTS, INDIRECT PARTICIPANTS OR BENEFICIAL OWNERS WITH
RESPECT TO THE PAYMENTS OR THE PROVIDING OF NOTICE TO DTC PARTICIPANTS, INDIRECT PARTICIPANTS OR BENEFICIAL OWNERS OR THE SELECTION OF BONDS FOR REDEMPTION.
DTC (or a successor securities depository) may discontinue providing its services as securities depository with respect to the Bonds at any time by giving reasonable notice to the Authority. The Authority, in its sole discretion and without the consent of any other person, may terminate the services of DTC (or a successor securities depository) with respect to the Bonds. The Authority undertakes no obligation to investigate matters that would enable the Authority to make such a determination. In the event that the book-entry system is discontinued as described above, the requirements of the Indenture will apply.
City Council 38 – 217 6/4/2024
E-3
THE AUTHORITY AND THE UNDERWRITER CANNOT AND DO NOT GIVE ANY
ASSURANCES THAT DTC, THE PARTICIPANTS OR OTHERS WILL DISTRIBUTE PAYMENTS OF
PRINCIPAL, INTEREST OR PREMIUM, IF ANY, WITH RESPECT TO THE BONDS PAID TO DTC OR ITS
NOMINEE AS THE REGISTERED OWNER, OR WILL DISTRIBUTE ANY REDEMPTION NOTICES OR
OTHER NOTICES, TO THE BENEFICIAL OWNERS, OR THAT THEY WILL DO SO ON A TIMELY BASIS OR WILL SERVE AND ACT IN THE MANNER DESCRIBED IN THIS OFFICIAL STATEMENT. THE
AUTHORITY AND THE UNDERWRITER ARE NOT RESPONSIBLE OR LIABLE FOR THE FAILURE OF
DTC OR ANY PARTICIPANT TO MAKE ANY PAYMENT OR GIVE ANY NOTICE TO A BENEFICIAL OWNER WITH RESPECT TO THE BONDS OR AN ERROR OR DELAY RELATING THERETO.
The information in this section concerning DTC and DTC’s book-entry system has been obtained from sources that the Authority deems reliable, but the Authority takes no responsibility for the accuracy thereof.
DTC may discontinue providing its services as securities depository with respect to the Bonds at any time by giving reasonable notice to the Authority or the Trustee. Under such circumstances, in the event that a successor securities depository is not obtained, Bonds are required to be printed and delivered as described in the Indenture.
The Authority may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, Bonds will be printed and delivered as described in the Indenture and payment of interest to each Owner who owns of record $1,000,000 or more in aggregate principal amount of Bonds may be made to such Owner by wire transfer to such wire address within the United States that such Owner may request in writing for all Interest Payment Dates following the 15th day after the Trustee’s receipt of such request.
City Council 38 – 218 6/4/2024
F-1
APPENDIX F
COMPREHENSIVE AUDITED FINANCIAL REPORT
City Council 38 – 219 6/4/2024
Community Development Agency
www.santa-ana.org/community-development
Item # 39
City of Santa Ana
20 Civic Center Plaza, Santa Ana, CA 92701
Staff Report
June 4, 2024
TOPIC: Local Resident Preference in Affordable Housing Ordinance
AGENDA TITLE
Local Resident Preference in Affordable Housing Ordinance
RECOMMENDED ACTION
Approve first reading of the Local Resident Preference in Affordable Housing Ordinance to comply with the State of California Local Tenant Preferences to Prevent Displacement Act and codify the City’s existing local resident preference policy.
ORDINANCE NO. NS-XXXX entitled AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA CREATING A NEW ARTICLE XXI IN CHAPTER 8 OF THE MUNICIPAL CODE TO CODIFY THE CITY’S LOCAL RESIDENT PREFERENCE IN AFFORDABLE HOUSING (includes determination that the ordinance is not subject to the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) because the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment and 15060(c)(3) because the activity is not a project as defined in Section 15378 of the CEQA Guidelines)
GOVERNMENT CODE §84308 APPLIES: No
DISCUSSION
On March 20, 2018, the City Council adopted the Affordable Housing Funds Policies and Procedures, which included a new local resident preference policy. The local resident preference policy prioritizes Santa Ana residents who live or work in the city for affordable housing projects by giving them a preference when they apply for a project.
Since the adoption of this policy, staff has implemented the City’s local resident preference in all affordable housing projects funded or entitled in the city. The City's local preference policy has been effective to provide priority access to limited affordable housing opportunities for Santa Ana residents.
For example, the Legacy Square project opened their waiting list in February 2023 and received a total of 4,668 applications for only 93 affordable housing units. However, the City’s local resident preference allowed 1,451 applicants who live or work in Santa Ana to be prioritized at the top of the waiting list by giving them a preference. This means City Council 39 – 1 6/4/2024
Local Resident Preference in Affordable Housing Ordinance June 4, 2024
Santa Ana local residents were selected first off of the waiting list. These three other projects had similar numbers of applicants with a local resident preference:
Project Name
(# of Affordable
Housing Units)
Waiting List Opening
Month
Total # of
Applications
Applicants with a
Local Resident
Preference
Crossroads at
Washington
(86 units)
December 2023 2,034 1,167
Rafferty
(11 units) January 2024 3,141 2,472
Archways
(85 units) February 2024 5,889 3,991
Since March 20, 2018, the City’s new local resident preference policy has had a positive impact to ensure that the limited affordable housing units developed in the city are prioritized for our residents who live or work in Santa Ana.
After the adoption of the City’s local resident preference policy, on January 1, 2023, the State of California adopted the Local Tenant Preferences to Prevent Displacement Act (the “Act”). The Act requires any local government adopting a local resident preference policy to create a webpage on its internet website containing their ordinance and its supporting materials, and to annually submit a link to its local resident preference webpage to the State of California Department of Housing and Community Development (HCD). Finally, the Act requires local governments adopting a local resident preference policy to submit the ordinance to HCD within 30 days of it becoming operational.
As a result, staff is recommending approval of the Local Resident Preference in Affordable Housing Ordinance to facilitate compliance with the State of California Local Tenant Preferences to Prevent Displacement Act and codify the City’s existing local resident preference policy.
FISCAL IMPACT
There is no fiscal impact associated with this item.
EXHIBIT
1. Local Resident Preference in Affordable Housing Ordinance Submitted By: Michael L. Garcia, Executive Director of Community Development Approved By: Alvaro Nuñez, Acting City Manager
City Council 39 – 2 6/4/2024
Ordinance No. NS-XXXX
ORDINANCE NO. NS-XXXX
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF SANTA ANA CREATING A NEW ARTICLE XXI IN
CHAPTER 8 OF THE SANTA ANA MUNICIPAL CODE TO
CODIFY THE CITY’S LOCAL RESIDENT PREFERENCE
IN AFFORDABLE HOUSING
WHEREAS, the City of Santa Ana, California (“City”) is a municipal corporation, duly organized under the constitution and laws of the State of California; and WHEREAS, the Housing Authority of the City of Santa Ana, California (“Housing Authority”) is a public body, corporate and politic; and WHEREAS, Section VII of Article XI of the California Constitution provides that a city may make and enforce within its limits all local, police, sanitary, and other ordinances and regulations not in conflict with general laws; and
WHEREAS, on June 20, 2017, the City Council directed staff to develop a policy to allocate affordable housing development funds and criteria for selection of projects; and WHEREAS, on March 20, 2018, the City and the Housing Authority adopted the City’s Affordable Housing Funds Policies and Procedures, which were developed to guide how affordable housing funds and land assets available to the City are allocated, committed, loaned and monitored for multi-family affordable housing development in the City; and WHEREAS, the Affordable Housing Funds Policies and Procedures detailed the City’s local preference for Santa Ana residents and workers in tenant selection shall be a requirement of the programs implemented through the City’s Affordable Housing Funds Policies and Procedures, among other programs if permitted (“Local Preference”); and WHEREAS, on August 18, 2020, the City and the Housing Authority adopted an Amended Affordable Housing Funds Policies and Procedures; and WHEREAS, since the adoption of the Affordable Housing Funds Policies and Procedures and subsequent Amendment, the City and the Housing Authority of the City of Santa Ana has continued to fulfill their duty to affirmatively further fair housing by taking meaningful actions to combat discrimination, overcome patterns of discrimination, and foster inclusive communities free from barriers that restrict access to opportunity based on protected characteristics, by among other things: 1) implementing the City’s Rent Stabilization and Just Cause Evicition Ordinance to prevent displacement and eviction in existing housing; 2) enforcing the City’s inclusionary housing ordinance, known as the Affordable Housing Opportunity & Creation Ordinance, for new development; 3) holding an annual mandatory training for all staff in the City’s Housing Division and Housing Authority; 4) providing annual small apartment managers’ workshop to train and educate property owners, HOAs, property managers, and tenants about best practices in property management, neighborhood safety, and landlord/tenant responsibilities; 5) providing CDBG funding to the Fair Housing Council of Orange County to provide legal clinics for tenants on EXHIBIT 1
City Council 39 – 3 6/4/2024
Ordinance No. NS-XXXX
tenants’ rights and recourse for intimidation and unjust evictions; 6) providing housing assistance payments to eligible households who are participating in the Housing Choice Voucher Program; 7) providing down payment assistance; 8) providing funding for a single-family rehabilitation program; and 9) providing various sources of funding to develop affordable housing; and.
WHEREAS, on January 1, 2023, the Local Tenant Preferences to Prevent Displacement Act, California Government Code Sections 7061, et seq. became effective, and states “Local and state governments have a responsibility to use the powers vested in them to facilitate the improvement and development of housing to make adequate provision for the housing needs of all economic segments of the community”; and
WHEREAS, the Local Tenant Preferences to Prevent Displacement Act, requires any local government adopting a local tenant preference policy to create a webpage on its internet website containing the ordinance and its supporting materials, and to annually submit a link to its tenant preference webpage to the Department of Housing and Community Development; and WHEREAS, the City and the Housing Authority, in light of subsequent enactment of State law, desire to satisfy Federal funding requirements for development of affordable housing in accordance with the already adopted Local Preference provisions in the Affordable Housing Funds Policies and Procedures as Amended, and implement City policies and procedures in accordance with the Local Tenant Preferences to Prevent Displacement Act and the City’s duty to affirmatively further fair housing under state law;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS:
SECTION 1. Recitals. The recitals above are true, correct and each incorporated herein by reference and adopted as findings by the Santa Ana City Council (“City Council”).
SECTION 2. Addition. Chapter 8, Article XXII (Section 8-3500), of the Santa Ana Municipal Code shall read as follows:
ARTICLE XXII – LOCAL RESIDENT PREFERENCE IN AFFORDABLE HOUSING Sec. 8-3500. – Local Preference.
(a) The City may, through its Affordable Housing Funds Policies and Procedures, as amended from time to time, or by Resolution, or by other subsequently approved policies and procedures by City Council, adopt a Local Preference policy for Santa Ana residents and workers in tenant or homebuyer selection as a requirement of the City’s local housing programs, and other State or Federal programs implemented by the City.
(b) The Local Preference shall comply with Federal and State law, and implementing regulations or other program funding requirements. Pursuant to California Government Code Section 7061, the Local Preference shall be subject to the duty of public agencies to affirmatively further fair housing pursuant to Chapter 15 (commencing with Section 8899.50) of Division 1 of Title 2, the California Fair Employment and Housing Act (Part 2.8 (commencing with Section EXHIBIT 1
City Council 39 – 4 6/4/2024
Ordinance No. NS-XXXX
12900) of Division 3 of Title 2), the Unruh Civil Rights Act (Section 51 of the Civil Code), the federal Fair Housing Act (42 U.S.C. Sec. 3601 et seq.), and any implementing regulations thereunder.
(c) Subject to the requirements of this section, the Affordable Housing Funds Policies and Procedures may specify the criteria, qualifications and other requirements of the Local Preference.
“Local” may be defined narrowly or broadly for any specific affordable housing project to include but not be limited to a specific zip code or City Council ward map in the City; and “Resident” may be defined narrowly or broadly to include people who are employed in the City of Santa Ana for a specific number of hours.
(d) The Local Preference policy in effect through the City’s Affordable Housing Funds Policies and Procedures, as they existed at the time of this enactment, shall continue until amended or superseded by an act of City Council or by the terms of the policies and procedures itself.
SECTION 3. California Environmental Quality Act. The City Council finds that this Ordinance is not subject to the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) because the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment and 15060(c)(3) because the activity is not a project as defined in Section 15378 of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly and so is not a project.
SECTION 4. Severability. Should any provision of this Ordinance, or its application to any person or circumstance, be determined by a court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this Ordinance or the application of this Ordinance to any other person or circumstance and, to that end, the provisions hereof are severable.
SECTION 5. Effective Date. This Ordinance shall become effective thirty (30) days following its adoption.
SECTION 6. Publication. The City Clerk shall attest to the passage and adoption of this Ordinance, causing it to be published as required by law, and it shall become effective thirty (30) days after its adoption.
ADOPTED this ______ day of ______________, 2024.
_______________________
Valerie Amezcua
Mayor
EXHIBIT 1
City Council 39 – 5 6/4/2024
Ordinance No. NS-XXXX
APPROVED AS TO FORM:
Sonia R. Carvalho
City Attorney
By:________________________
Andrea Garcia-Miller
Assistant City Attorney
AYES: Councilmembers __________________________________ NOES: Councilmembers __________________________________ ABSTAIN: Councilmembers __________________________________ NOT PRESENT: Councilmembers __________________________________
CERTIFICATE OF ATTESTATION AND ORIGINALITY
I, JENNIFER HALL, City Clerk, do hereby attest to and certify that the attached Ordinance No. NS-XXXX to be the original ordinance adopted by the City Council of the City of Santa Ana on _______________, 2024 and that said ordinance was published in accordance with the Charter of the City of Santa Ana.
Dated:______________ __________________________________ City Clerk
City of Santa Ana
EXHIBIT 1
City Council 39 – 6 6/4/2024
Finance and Management Services
www.santa-ana.org/finance
Item # 40
City of Santa Ana
20 Civic Center Plaza, Santa Ana, CA 92701
Staff Report
June 4, 2024
TOPIC: Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s Basic Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
AGENDA TITLE
Public Hearing to Consider an Ordinance to adopt the Fiscal Year 2024-25 Budget, Approve a Resolution for Changes to the City’s Basic Classification and Compensation Plan Budget, Adopt the Uniform Schedule of Miscellaneous Fees, and Adopt the SevenYear Capital Improvement Program Legal notice published in the OC Reporter on May 22 and 29, 2024.
RECOMMENDED ACTION
1. Approve the introduction and first reading of an Ordinance to adopt the budget for Fiscal Year 2024-25 (FY 2024-25), which begins on July 1, 2024 and ends on June 30, 2025.
UNCODIFIED ORDINANCE NO. NS-XXXX entitled AN UNCODIFIED ORDINANCE OF
THE CITY COUNCIL OF THE CITY OF SANTA ANA APPROPRIATING MONIES TO
THE SEVERAL OFFICES, AGENCIES, AND DEPARTMENTS OF THE CITY FOR FISCAL YEAR BUDGET PERIOD COMMENCING JULY 1, 2024
2. Adopt a Resolution, to effect certain changes to the City’s basic classification and compensation plan, such as addition of new classification titles.
RESOLUTION NO. 2024-XXX entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA TO EFFECT CERTAIN CHANGES TO THE CITY’S
CLASSIFICATION AND COMPENSATION PLAN
3. Adopt a resolution establishing a Uniform Schedule of Miscellaneous Fees for Fiscal Year 2024-2025.
RESOLUTION NO. 2024-XXX entitled A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF SANTA ANA ESTABLISHING A UNIFORM SCHEDULE OF MISCELLANEOUS FEES FOR FISCAL YEAR 2024-2025
City Council 40 – 1 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
4. Adopt the Seven-Year Capital Improvement Program (CIP) beginning FY24-25 through FY30-31, as required by the Orange County Transportation Authority (OCTA) for Measure M2 eligibility.
5. Deposit $11,946,740 ($10,531,020 General Fund and $1,415,720 Non-General Fund) into the Section 115 Pension Trust Fund as part of the City’s Pension Debt Strategy.
GOVERNMENT CODE §84308 APPLIES: No
DISCUSSION
The City Council provided budget direction on April 2 and May 16, and staff has updated the proposed budget accordingly. In addition, staff solicited community input with seven community budget meetings in six Council Wards, three citywide events, 11 listening tour visits, online budget simulation tools, and an online/paper survey published in English, Spanish, and Vietnamese. In an effort to cast as wide net as possible, postcards were mailed to every household in the City. The City received over 2,100 survey and simulation tool submissions, and more than 2,300 engagements in total.
As required by Santa Ana Charter Sections 604 and 605, the Acting City Manager proposes a FY 2024-25 Budget for City Council consideration during this Public Hearing. Staff has prepared resource estimates (beginning fund balances and new revenue), and the proposed Ordinance would appropriate spending of those resources to support ongoing public services and Strategic Plan Goals.
Santa Ana Charter Section 607 requires the City Council to adopt the annual budget by July 31. If the City Council approves the recommended action, the Ordinance will return to City Council on June 18 or July 16 to consider for adoption.
General Fund
The General Fund is the primary operating fund of the City and accounts for all unrestricted revenue. A summary of the proposed FY 2024-25 General Fund activity follows.
City Council 40 – 2 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
Based on City Council direction from the May 16 Budget Work Session, Staff has incorporated the following changes into the proposed General Fund budget:
• Santa Ana Holidays (Winter Village) eliminated.
• Increase Arts funding in the Community Development Agency’s budget by $120,000.
• Increase Senior Programming in the Parks, Recreation and Community Services Agency budget by $120,000.
• Reduced funded Police Officers by two (2) based on County cancellation of the Civic Center Security MOU. The authorized sworn headcount of 400 does not change.
• Remove the addition of a Fleet Services Technician to help rebalance the budget.
• MET Program expenditures in the Police Department have been reallocated to other Police Department programs.
In addition, the Third Quarter Budget Report on this agenda includes a recommended $4 million budget for the Dog Park.
A full reconciliation of changes from the adjusted FY 2023-24 General Fund budget to the proposed FY 2024-25 General Fund budget is included in Exhibit 2. City Council policy requires a General Fund Reserve equivalent to 18% of recurring annual General Fund revenue. Staff estimates the General Fund Reserve at June 30, 2024 will be General Fund
FY 23-24
Revised
Budget
FY 24-25
Proposed
Budget
Beginning Balance $ 127,208,578 $ 93,209,914
Revenue $ 397,776,999 $ 406,527,340
Expenditures $ (369,164,519) $ (375,665,770)
Net Transfers $ (46,325,224) $ (32,800,290)
Net Activity $ (17,712,744) $ (1,938,720)
Pension Stabilization $ (16,285,920) $ (10,531,020)
Estimated Ending Balance $ 93,209,914 $ 80,740,174
Reserve Requirement (18%)* $ 71,583,046 $ 73,174,921
*Excludes One-Time Revenues
City Council 40 – 3 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
compliant with City Council Policy. As General Fund revenue changes, so does the dollar amount of the Reserve requirement.
A summary of the proposed FY 2024-25 General Fund budget identifying recurring activity and one-time activity follows.
The proposed recurring General Fund budget is balanced.
If the City Council directs staff to move forward with free downtown parking on Sundays and Art Walk Day instead of one-hour free parking on evenings and weekends, then General Fund spending will decrease by $1.2 million, and the proposed Budget Ordinance will be updated accordingly.
General Fund Ten-Year Outlook
The Outlook is a tool that extrapolates the proposed budget structure and known future events (e.g. Measure X rate decrease) to see the potential impact to the future General Fund budget.
This Outlook includes the following assumptions:
• Recurring amounts only
• Debt pay-offs
• Measure X rate decrease (1.5% to 1.0% in 2029)
• Inflationary increases FY25-26 and later, based on the California Department of Finance forecast of CPI
• City’s contribution to OC streetcar operations begins in FY 2025-26 ($1M estimated)
• Planned wage increases
• Orange County Fire Authority contract increase of 4.5% annually • Contributions to, and uses of, the Pension Stabilization Account have been included to smooth the pension debt fluctuations
FY 24-25 Proposed
General Fund Budget
Recurring One-Time Total
Revenue $ 406,527,340 $ 406,527,340
Expenditures $ (364,561,010) $ (11,104,760) $ (375,665,770) Net Transfers $ (31,142,290) $ (1,658,000) $ (32,800,290) Pension Stabilization $ (10,531,020) $ (10,531,020)
Net Activity $ 293,020 $ (12,762,760) $ (12,469,740)
City Council 40 – 4 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
The model indicates that the General Fund budget structure will need to be adjusted in the future to remain balanced. The future unbalance is caused by multiple factors. Costs are expected to continue increasing faster than the City’s revenues. For example, the OCFA contract can increase by 4.5% per year, yet property tax revenue is not expected to exceed 3% per year. CalPERS investment performance has not met expectations, contributing to higher pension debt costs. The Measure X rate decreases in 2029, causing a significant decrease in revenue.
Charter Requirement for Public Recreation Program Spending Santa Ana Charter Section 607 requires City Council to adopt a budget to “provide for the support of public recreation programs at least the equivalent of six (6) cents on each one hundred dollars ($100) of the assessed value of taxable property in the City on the legal assessment date for the previous fiscal year.” The net taxable value of property for FY 2023-24 was $34,504,060,595. When applying the calculation required by the Charter, the required expenditure budget for public recreation programs is $20,702,436.
The proposed General Fund budget includes $16,083,960 for the Parks, Recreation and Community Services Agency, $18,071,860 for the maintenance of parks and facilities, and $3,410,190 for youth services funded by Cannabis tax revenue. The proposed budget exceeds the requirement by $16,863,574 or 81%.
City Council 40 – 5 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
Citywide Budget
The proposed FY 2024-25 Citywide Budget includes the General Fund and all other funds of the City, including those with internal and external restrictions. A summary of the Citywide Budget follows.
The negative net activity reflects a proposed budget to spend accumulated available fund balances for non-recurring projects. Exhibit 2 includes individual information for each fund.
Workforce Changes
The proposed workforce changes include additions, deletions, and reclassifications of positions. Exhibit 2 includes a detailed table of proposed workforce changes to full-time staff and the Classification and Compensation Plan Resolution (Exhibit 3) includes classification additions, title changes, and deletions.
A summary of proposed workforce changes follows.
Department FY 23-24
FY 24-25
Workforce
Changes
FY 24-25
Proposed
City Manager 16 (1) 15
City Clerk 7 7
City Attorney 22 1 23
Human Resources 32 (1) 31
Finance & Management Services 69 1 70
Library 38 38
Parks, Recreation, & Community Services 64 1 65
FY 24-25 Proposed
Budget
General Fund Other Funds* Total Citywide
Revenue $ 406,527,340 $ 304,130,340 $ 710,657,680
Expenditures $ (375,665,770) $ (299,572,900) $ (675,238,670) Net Transfers $ (32,800,290) $ (27,744,410) $ (60,544,700) Net Activity $ (1,938,720) $ (23,186,970) $ (25,125,690) *Excludes Internal Service Funds
City Council 40 – 6 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
Police 644 7 651
Planning & Building 99 (4) 95
Public Works 316 1 317
Community Development 72 7 79
Information Technology 24 24
Total 1,403 12 1,415
On March 19, an item went before the City Council to add a Deputy City Manager position and 16 non-sworn professional staff positions in exchange for freezing 12 sworn positions. At that time, the City Council approved the addition of the Deputy City Manager and one Human Resources Analyst and directed staff to return with a proposal to include a portion of the remaining 15 non-sworn professional staff positions as part of the FY 2024-25 annual budget process. The proposed workforce changes include adding seven non-sworn professional staff positions and unfreezing one Police Service Officer – already accounted for in the authorized headcount – in exchange for freezing five sworn positions. This results in a net zero fiscal impact on the General Fund.
Once the City Council approves full-time headcount in the budget, City Management does have the flexibility to over-fill or under-fill positions as long as the fiscal impact fits within the budget approved by City Council for department and fund. Therefore, the Police Chief could choose to hire more Police Officers as other positions become vacant.
The remaining workforce changes are mostly related to eliminating American Rescue Plan Act (ARPA) funded positions in various departments that are vacant and no longer needed and additional positions for the Community Development Agency as discussed below. The City has built-in six months of one-time funding in the proposed FY 2024-25 budget to support the positions no longer eligible for ARPA funding after December 31.
These six months provide ARPA-funded employees with adequate time to obtain other positions in the City or pursue other opportunities.
The Community Development Agency has added positions to support the following programs/projects:
• Workforce Development – to oversee and assist with employment services for youth, adult, and dislocated worker programs.
• Housing Authority – to supervise and manage the expansion of housing choice vouchers (HCV) and specialized HCVs such as Foster Youth to Independence, Disabled and Homeless Programs, and Veterans Affairs Supportive Housing (VASH) Programs.
• Economic Development – bilingual staff to expand business outreach to attract and retain businesses in the City including specialty outreach (i.e., Little Saigon City Council 40 – 7 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
business corridor, expand public art projects, industrial businesses, etc.), and grants coordination with small businesses and microenterprise efforts for startups.
The table outlines the funding source for the proposed position additions:
Fund Sources
# of
Positions
General Fund 13
Other Funds -1
Net Additions 12
Uniform Miscellaneous Fees Schedule
The Miscellaneous Fee Resolution (Exhibit 4) is comprised of various charges associated with city services provided for individual benefit; such as facility use and recreation participation, and small cell initial license Fee. Miscellaneous Fees (Fees) are intended to recover the City’s costs associated with delivering the corresponding services; however, the Fee prices do not exceed the City’s actual costs in delivering the service, in accordance with state law.
The City’s primary cost for providing these services is staff labor, and each year the cost of employee compensation increases. Staff compares the Consumer Price Index for All Urban Consumers (CPI-U) for the Los Angeles-Long Beach-Anaheim area to the increase of employee compensation; which includes negotiated salary increases, step increases, and various benefit increases. As of December 2023, the increase in CPI was 4.66%, which is in line with the increased cost of employee compensation.
The Parks, Recreation and Community Services Agency (PRCSA) is in the process of analyzing their fees and may return to City Council in the future with recommendations for fee adjustments. In the meantime, the proposed budget includes a 4.66% increase for all fees other than existing or modified PRCSA fees.
The FY 2024-2025 Miscellaneous Fees Schedule (Schedule) identifies all fees assessed as well as proposed new fees and those recommended for adjustment (Exhibit 5). The Schedule includes the following items:
• Addition of ten (10) new fees
o 9 new fees in Parks, Recreation, and Community Services o 1 new fee in Public Works
• Modification of eighteen (18) existing fees
o 7 modified fees in Parks, Recreation, and Community Services o 3 modified fees in Police (including account number changes) o 3 modified fees in Planning and Building
City Council 40 – 8 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
o 5 modified fees in Public Works (including account number changes) • Deletion of two (2) fees that are no longer active
o 1 deleted fee in Parks, Recreation, and Community Services o 1 deleted fee in Fire and Emergency Medical Services
If approved, all proposed fee changes become effective July 1, 2024.
Capital Improvement Program (CIP)
As part of the annual budget development process, City Council adopts a seven-year spending plan that includes the proposed budget as the first year of the plan. The Planning Commission affirmed that the proposed CIP is consistent with the City’s General Plan on April 22.
A summary of the CIP follows.
The full document is attached to this report (Exhibit 6). The CIP has been updated to include prior year allocations as applicable to proposed FY 2024-25 projects.
Pension Stabilization Trust and Annual Prepayment of Unfunded Liability The proposed budget includes depositing $11,946,740 ($10,531,020 General Fund and $1,415,720 Non-General Fund) of pension cost-savings into the City’s Section 115 Pension Trust in FY24-25. The Trust was created to help fund future increases in pension debt payments.
In addition, CALPERS requires the City to submit a payment on its Unfunded Actuarial Liability (UAL) annually. The City can elect to pre-pay by July 31 every year at a discounted rate or it can choose to spread the entire amount of the contribution equally over 12 months. As with the prior six years, the City expects to prepay its UAL in July. The discounted pre-payments are included in the City’s proposed budget.
City Council 40 – 9 6/4/2024
Proposed Fiscal Year 2024-25 City Budget, Changes to the City’s basic classification and compensation plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program
June 4, 2024
FISCAL IMPACT
The Fund Balance Summary includes the estimated fiscal impact for each fund and is located in the Proposed Budget document (Exhibit 2).
All exhibits are on the City’s website at: https://www.santa-ana.org/budget/.
EXHIBIT(S)
1. Ordinance No. NS-XXXX to adopt the FY2024-25 budget
2. Detailed Proposed Budget
3. Classification and Compensation Plan Resolution
4. Miscellaneous Fee Resolution
5. Proposed FY2024-25 Miscellaneous Fee Schedule
6. Proposed Capital Improvement Program (CIP) including Seven-Year CIP Submitted By: Kathryn Downs, Executive Director of Finance and Management Services Agency
Approved By: Alvaro Nuñez, Acting City Manager
City Council 40 – 10 6/4/2024
Ordinance No. NS-XXXX
UNCODIFIED ORDINANCE NO. NS-XXXX
AN UNCODIFIED ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF SANTA ANA APPROPRIATING MONIES TO THE SEVERAL
OFFICES, AGENCIES, AND DEPARTMENTS OF THE CITY
FOR FISCAL YEAR BUDGET PERIOD COMMENCING JULY
1, 2024
THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS:
Section 1. The City Council of the City of Santa Ana hereby finds, determines, and declares as follows:
A. The City Manager has prepared and submitted to the City Council, pursuant to Section 605 of the City Charter, a proposed budget for expenditures for the fiscal year commencing July 1, 2024.
B. In accordance with Section 606 of the City Charter, a public hearing has been held upon the proposed budget of expenditures after notice of such public hearing had been published in the manner prescribed in Section 606 of the City Charter.
C. The proposed budget of expenditures duly submitted and considered as herein stated, together with any supplemental revisions and amendments thereto, was approved, adopted, and fixed by the City Council as the budget of the City for fiscal year 2024-2025, commencing July 1, 2024, in the amounts and for the funds, purposes, functions, department activities, and programs as therein set forth, including the Seven-Year Capital Improvement Program update per Orange County Transportation Authority Measure M2 eligibility requirement. The adopted budget, including any supplemental revisions and amendments, together with a copy of the appropriation ordinance, shall be placed in the official files of the City Clerk.
Section 2. There are hereby appropriated to the several offices, agencies, and departments of the City, being the respective object and purposes specified in that certain document entitled "Fiscal Year 2024-2025 City Budget", a copy of which is on file in the Office of the City Clerk, out of the various funds of the City for fiscal year 2024-2025, the several amounts stated as proposed expenditures from such funds, respectively, in those columns of the Budget that are headed "FY 24-25". Each aggregate of expenditures so specified in the Budget for the fiscal year for each program shall be deemed to be an appropriation for a single object and purpose within the meaning of Section 609 of the City Charter, except that as to any office, department, EXHIBIT 1
City Council 40 – 11 6/4/2024
Ordinance No. NS-XXXX
or agency of the City for which more than one program is designated in Fiscal Year 2024-2025 City Budget, the aggregate expenditure authorized for all programs in Fiscal Year 2024-2025 City Budget of each such office, department, or agency shall be deemed to be an appropriation for a single object and purpose within the meaning of Section 609 of the City Charter.
Section 3. The appropriations hereby made shall constitute the maximum expenditures authorized for the several offices, agencies, and departments opposite which the amounts of such appropriations are shown in the Budget, and as set forth in Exhibits 1A and 1B attached hereto and incorporated herein by reference.
Section 4. No warrant shall be issued or indebtedness incurred for any purpose that exceeds the unexpended balance of the appropriations established by this ordinance, unless such appropriation shall have been amended or supplemented by the City Council in the manner set forth in Section 609 of the City Charter. The City Manager is hereby authorized to make revisions between the items included within any such appropriation if, in his/her opinion, such revisions are necessary and proper.
Section 5. In accordance with Governmental Accounting Standards Board Statement 54, the City Manager or his/her designee is hereby authorized, as of the date of this ordinance, to allocate assigned governmental funds' balances to specific programs and activities as deemed necessary and proper.
Section 6. The Executive Director of Finance and Management Services is hereby authorized to transfer monies in accordance with the Inter-fund Transfers listed in the Budget, in such amounts and at such times during the fiscal year as he/she may determine necessary to the competent operation and control of City business, except that no such transfer shall be made in contravention of State law or City ordinance or exceed in total the amount stated herein or as amended by the City Council.
Section 7. One certified copy of this appropriation ordinance together with a certified copy of each amendment thereto shall be transmitted by the City Clerk to the Executive Director of Finance and Management Services.
Section 8. The City Council of the City of Santa Ana hereby adopts the updated Seven-Year Capital Improvement Program, as set forth in the 2024-2025 City Budget.
Section 9. Upon and from the effective date of this ordinance, expenditures of monies appropriated hereby are authorized beginning July 1, 2024.
Section 10. The City Clerk shall cause the title of this ordinance to be published as required by law.
Section 11. All presently applicable documentation pertaining to the number, titles, qualifications, powers, duties, or compensation of officers or employees of the City Council 40 – 12 6/4/2024
Ordinance No. NS-XXXX
City, which has been previously approved by resolution or order of the City Council and which is currently on file with the Executive Director of Human Resources, is incorporated herein and is hereby approved. The City Manager is authorized to create, alter, or abolish any position of employment, or the number, title, qualifications, powers, duties, or compensation thereof, when such action is appropriate to promote the efficiency of the City administrative organization; provided, however, that no such action shall be effective unless and until approved by resolution or order of the City Council.
ADOPTED this ___ day of June, 2024.
_______________________
Valerie Amezcua
Mayor
APPROVED AS TO FORM:
Sonia R. Carvalho, City Attorney
By: _______________________
Laura A. Rossini
Chief Assistant City Attorney
AYES: Councilmembers ___________________________________ NOES: Councilmembers ___________________________________ ABSTAIN: Councilmembers ___________________________________ NOT PRESENT: Councilmembers ___________________________________
CERTIFICATE OF ATTESTATION AND ORIGINALITY
I, Jennifer Hall, City Clerk do hereby attest to and certify the attached Ordinance No.
NS- __ to be the original ordinance adopted by the City Council of the City of Santa Ana on __________________, 2024, and that said ordinance was published in accordance with the Charter of the City of Santa Ana.
Date ___________________________
City Clerk
City of Santa Ana
City Council 40 – 13 6/4/2024
Department
FY2024-25 Proposed
Budget
City Manager 3,963,160
City Council 1,078,970
General Non-Departmental 1,899,720
Transfers for Projects 19,657,970
City Clerk 1,934,570
City Attorney 4,500,350
Human Resources 4,393,370
Finance 13,268,160
Library 7,916,230
Bower's Museum 1,715,320
Parks, Recreation & Community Services 16,083,960
Police 162,545,030
Fire & Emergency Medical Services 57,837,370
Planning & Building 18,731,210
Public Works 51,968,800
Community Development 4,327,760
Pension Liability Paydown 36,644,110
Total General Fund 408,466,060
Exhibit 1A
City Council 40 – 14 6/4/2024
Fund Department
FY2024-25
Proposed
Budget
Fund 012- Cannabis Public Benefit City Attorney 285,740 Fund 012- Cannabis Public Benefit Finance 245,520
Fund 012- Cannabis Public Benefit Library 1,010,000
Fund 012- Cannabis Public Benefit Parks & Recreation 3,410,190 Fund 012- Cannabis Public Benefit Police 3,341,030
Fund 012- Cannabis Public Benefit Planning & Building 1,144,220 Fund 016- CASp Certification Planning & Building 85,000 Fund 021- CATV Capital Support (PEG) City Manager 250,000 Fund 022- Library Fee & Donation Library 27,700
Fund 022- PRCSA Fee & Donation Parks & Recreation 39,950 Fund 051- Capital Outlay Non-Departmental 292,000
Fund 051- Capital Outlay Parks & Recreation 785,000
Fund 053- City Services Planning & Building 3,089,200
Fund 053- City Services Police 251,510
Fund 110- SMIP Planning & Building 16,000
Fund 111- Opioid Remediation City Manager 1,456,450
Fund 120-Fire Facilities Fund Fire & Emergency Med. Svcs 866,520 Fund 121-Special Repair/Demolition Planning & Building 100,000 Total Special Revenue Set-Aside Funds 16,696,030
Fund Department
FY2024-25
Proposed
Budget
Fund 031- Air Quality Improvement Human Resources 156,300 Fund 031- Air Quality Improvement Planning & Building 249,250 Fund 031- Air Quality Improvement Public Works 70,000
Fund 122- Emergency & Health Grants Community Development 834,460 Fund 123- Workforce Investment Act Community Development 2,732,420 Fund 124- Urban Areas Security Initiative Grant Community Development 838,960 Fund 125- OES UASI Police 521,020
Fund 127- D.O.J. Grant Fund Police 95,000
Fund 128- Law Enforcement Grant Police 1,005,000
Fund 130- HOME Program Community Development 1,598,670
Fund 135- Community Development Block Grant Community Development 5,936,640 Fund 136- Housing Authority- Voucher HAP Community Development 51,300,000 Fund 137- Housing Authority- Mainstream Community Development 2,500,000 Fund 138- Housing Authority-MS Community Development 4,200,000 Fund 139- Housing Authority- New Construction Community Development 315,570 Fund 140- Housing Authority- Voucher ADM Community Development 6,337,750 Fund 143- Calhome MFGD HSG Loan Community Development 17,390 Fund 144- Prison to Employment Program Community Development 570,770 Fund 158- PLHA Community Development 248,930
Fund 165- Office of Traffic Safety Grant Police 160,000 Fund 169- Recreation Grant Fund Parks & Recreation 439,070 Fund 179- EHV HAP Community Development 1,850,000
Fund 180- EHV Admin Fees Community Development 183,910
Fund 181- American Rescue Plan Act (ARPA) City Manager 132,400 Fund 181- American Rescue Plan Act (ARPA) Finance 372,520 Fund 181- American Rescue Plan Act (ARPA) Police 135,280 Fund 181- American Rescue Plan Act (ARPA) Public Works 2,667,990 Fund 181- American Rescue Plan Act (ARPA) Community Development 356,190 City Council 40 – 15 6/4/2024
Fund Department
FY2024-25
Proposed
Budget
Fund 182- Home ARP Program Community Development 64,090 Fund 183- ARPA-CA for All Youth Community Development 1,237,580 Total Grant Funds 87,127,160
Fund Department
FY2024-25
Proposed
Budget
Fund 020- Traffic Offender Program Police 35,000
Fund 023- Inmate Welfare Fund Police 1,456,500
Fund 024- Police Activities & Programs Police 782,620
Fund 029- Special Gas Tax Public Works 16,176,990
Fund 074- Civic Center Authority Public Works 2,143,500 Fund 133- Housing Authority Issuer Fee Community Development 1,026,400 Fund 166- US DOJ Asset Forfeiture Police 600,000
Fund 167- US Treasury Asset Forfeiture Police 100,000
Fund 177- Emergency Rental Assistance Community Development 141,630 Fund 185- Rent Stabilization Community Development 2,951,380 Fund 417- Inclusionary Housing Community Development 2,356,310 Fund 607- Santa Ana Financing Authority Community Development 469,310 Fund 655- 2018 A&B Tax Allocation Refunding Bonds Community Development 11,869,190 Fund 670- Santa Ana Redevelopment Agency Community Development 123,580 Fund 671- Santa Ana Redevelopment Agency Obligation Ret Community Development 12,216,930 Total Other Restricted Funds 52,449,340
Fund Department
FY2024-25
Proposed
Budget
Fund 032- Measure M Public Works 6,722,280
Fund 034- New Transportation System Improvement Area E Public Works 242,030 Fund 035- New Transportation System Improvement Area F Public Works 170,310 Fund 054- Sewer Capital Recovery Public Works 2,000,000 Fund 058- Residential Street Improvement Public Works 481,200 Fund 059- Select Street Construction Public Works 13,919,690 Fund 148- Traffic Safety Management Program Public Works 5,551,000 Fund 221- Local Drainage Area I Public Works 118,250
Fund 404- Santa Ana Lease Financing Debt Service Police 735,100 Total Capital Funds 29,939,860
Fund Department
FY2024-25
Proposed
Budget
Fund 027- Parking Operations Community Development 5,070,970 Fund 056- Sanitary Sewer Fund Public Works 11,734,360
Fund 057- Federal Clean Water Protection Public Works 3,580,490 Fund 060- Water Enterprise Public Works 72,145,690
Fund 067- Santa Ana Regional Transportation Center Public Works 1,811,610 Fund 068- Sanitation Fund Public Works 8,659,930
Fund 069- Refuse Collection Public Works 25,199,760
Total Enterprise Funds 128,202,810
City Council 40 – 16 6/4/2024
Fund Department
FY2024-25
Proposed
Budget
Fund Department
FY2024-25
Proposed
Budget
Fund 406- Pension Obligation Funds Debt Service 12,902,110 Total Debt Service Funds 12,902,110
TOTAL- ALL FUNDS (Excluding Gen Fund) 327,317,310
Total General Fund 408,466,060
GRAND TOTAL ALL FUNDS 735,783,370
City Council 40 – 17 6/4/2024
C I T Y O F S A N T A A N A
P R O P O S E D C I T Y
B U D G E T
F Y 2 0 2 4 - 2 5
J u n e 0 4 , 2 0 2 4
| w w w . s a n t a - a n a . o r g | City Council 40 – 18 6/4/2024 Table of Contents
GENERAL FUND SUMMARY
WORKFORCE CHANGES
General Fund Reconciliation......................................................2-4 General Fund Revenues Chart.......................................................5 General Fund Expenditures Chart..................................................6 Citywide Budget Chart...................................................................7 General Fund Revenue Summary.............................................8-11 General Fund Expenditure Summary......................................12-15 Local Measure X Spending......................................................16-17 Cannabis Spending..................................................................18-19 Estimated Spendable Fund Balance........................................20-22 Organization Chart.......................................................................24 Workforce Changes.................................................................25-28 The Golden City
DEPARTMENT BUDGET DETAILS
City Manager’s Office ..............................................................29-41 City Council...............................................................................42-44 City Clerk’s Office......................................................................45-49 City Attorney’s Office................................................................50-58 Human Resources......................................................................59-83 Finance & Management Services ............................................84-105 Library.....................................................................................106-129 Parks, Recreation, & Community Services..............................130-181 Police Department..................................................................182-268 Fire & Emergency Medical Services........................................269-276 Planning & Building Agency....................................................277-311 Public Works Agency...............................................................312-523 Community Development Agency..........................................524-664 Information Technology.........................................................665-677 Museum Fund.........................................................................678-680 Debt Service & Non-Departmental.........................................681-695 Inter-fund Transfers................................................................696-699 Capital Improvement Program...............................................700-702
MISCELLANEOUS FEES SUMMARY
New.........................................................................................704-712 Modified..................................................................................713-723 Deleted....................................................................................724-725 City Council 40 – 19 6/4/2024
GENERAL FUND
SUMMARY
General Fund Reconciliation
General Fund Revenue Chart
General Fund Expenditure Chart
Citywide Budget Chart
General Fund Revenue Summary
General Fund Expenditure Summary
Local Measure X Spending
Cannabis Spending
Estimated Spendable Fund Balance
1 City Council 40 – 20 6/4/2024
General Fund Revenues
Revenue
FY23-24 Original Adopted 400,938,670
Adjustments (3,238,441)
FY23-24 Revised 397,700,229
Adjustments to Revenue Estimates for FY24-25:
Measure X Sales Tax 2,272,570
Bradley-Burns Sales Tax 2,267,600
Property Tax 2,466,920
Property Tax In-Lieu of VLF 1,252,760
Utility Users Tax (939,555)
Cannabis Tax 1,622,870
Business License Tax 200,000
Plan Check & Permits 1,698,960
Jail Use Fees 1,199,000
Other net adjustments (3,214,014)
Total Resources 406,527,340
2 City Council 40 – 21 6/4/2024
General Fund Expenditures
Spending
FY23-24 Original Adopted Budget, inlcuding Section 115 Trust Contributions 430,556,570 Remove One-Time Items (29,439,332)
City Council approved adjustments to recurring costs during FY23-24 (899,500) FY24-25 Adjusted Baseline 400,217,738
Annualize partial year Allocations approved during FY23-24 332,830 Employee Compensation Increase (MOU, step increases, etc.) 7,740,307 Cannabis Public Benefit Transfer related to revenue decrease (918,020) Overhead/Internal Service Charge Increases
Building Maintenance 466,530
City Equipment & Replacement Charges 680,140
Accident Repair & Replacement 275,380
IT Maintenance & Specific Charges 420,230
Insurance Charges 947,630
Public Works Administrative Charges 107,910
City Yard Rental 17,520
Orange County Fire Authority Contract Increase 1,954,400 CARE Ambulance Increase 587,240
Police Building Payoff (9,039,920)
Sunset of VIP Program (1,700,000)
Decrease City Events budget (Winter Village) (240,000)
Other contract increases/decreases & minor changes across all departments (206,325) FY23-24 Baseline (Recurring) 401,643,590
3 City Council 40 – 22 6/4/2024
Proposed Additions to FY 24-25 Budget Recurring One-Time Backfill for CIP Engineering as reported on December 19, 2023 900,000 County Animal Shelter Contract Increase 600,000
Increase budget to provide for actual Senior Services & Athletics spending 375,000 Add Economic Development Staff 445,680
Zoo Operations & Maintenance related to new animals and exhibits 330,280 Bus Stop Maintenance 250,000
Increased Maintenance Costs for New Parks (Gerardo Mouet, Ed Caruthers, Santa Ana River Trail. 10th & Flower, King Street) 175,000 Investment Advisory Services (Completely offset by revenues) 150,000 Neighborhood Initiatives Contractual Services 120,000
Senior Services Programming 120,000
Arts Funding 120,000
Senior Legal Mgmt Analyst for City Attorney 109,790
Navigation Center Maintenance 100,000
Establish recurring allocation for Pothole Repair 100,000 First Floor Customer Service Representative 97,570
Helicopter Contract (County Rate Increases) 93,230
800MHz Contract Increase for Police 90,570
Dedicated Building Maintenance Technician for Jail 75,830 Delhi Library Operations & Maintenance 75,060
Planning/Building & Code Enforcement Training 48,600
Increase allocation for Employee Appreciation 37,500
Increase in Fleet Operating Materials & Supplies 36,910 Upgrade Executive Secretary for City Attorney 28,700
Parking Validations for City Council Meetings 27,500
Dispatch Community Engagement Tech Platform 27,010
Independent Audit Fees increase 20,000
Code Enforcement Overtime 15,000
OPEB Actuarial Valuation 11,000
City Council Allocations Increase 10,500
DTSA Parking Subsidy 1,658,000
Traffic Safety Improvements - Intersections: Segerstrom Ave/Raitt St and Segerstrom Ave/Flower St Traffic 1,300,000
Zoo North Wall 1,200,000
Vehicle Replacement (Multiple Departments) 1,114,000
Electrical feeder upgrades (SCE) and Electrical Panel - City Yard 1,000,000 Bristol Street Rehab Completion 680,000
Jail Aramark Contract Increase 653,040
Zoning Code Community Outreach 500,000
Allocation for Police Retirements, in compliance with MOUs 500,000 Last 800MHz Debt Payment (2 in a single fiscal year) 462,860 November 2024 Election Costs 425,000
Rehab Zoo Walkways 400,000
City Yard Operations - Strategic Master Plan/ RFP advertised FY 23/24 400,000 Jan-Jun 2025 (6 months) Funding for ARPA Positions 375,960 Digital Media Billboard to promote City events and generate revenue from business ads - City Yard 375,000
Jail Deferred Maintenance 250,000
City Yard Deferred Maintenance 250,000
Software to Upgrade Fueling Station at City Yard 250,000 Car Wash Rehab - City Yard 250,000
State Building Utilities prior to demo in December 2025 180,900 Planning & Building Records Project 146,000
Strategic Planning 102,000
Parkland Feasibility Study, including Washington Square 100,000 Fleet Electrification Master Plan 100,000
City Yard - Rehab Ice Making Room 65,000
Software required to continue banking online 25,000
Total 4,590,730 12,762,760
4 City Council 40 – 23 6/4/2024
General Fund Revenue - $406.5M
City Council
5 40 – 24 6/4/2024
General Fund Expenditure - $408.47M
City Council
6 40 – 25 6/4/2024
City Wide Spending - $735.78M
City Council
7 40 – 26 6/4/2024
Account
Code Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
Adopted
FY 23-24
PROPOSED
FY 24-25
CHARGES FOR SERVICES
51612 Building Standards Revolving Fund 3,772 2,276 0 0 52366 CASp Certification Training Fund 15,641 15,513 6,500 15,500 53301 Center Programs 41,317 131,958 45,000 120,000
53303 Youth Sports 37,006 44,885 40,000 40,000
53304 Recreation Swim 0 42,925 0 50,000
53306 Adult Sports 0 11,505 0 10,000
53307 Youth Field Usage Fee 88,860 126,199 125,000 100,000 53308 Park Reservation 226,973 283,347 225,000 340,000
53309 Concession-Vending Machines 4,225 3,250 3,900 3,000 53310 Zoo Education 2,320 120,251 50,000 120,000
53312 Zoo Admissions 1,468,905 1,505,703 1,535,000 1,600,000 53313 Food Sale Concession 20,371 15,709 20,000 20,000
53316 Leisure Classes 23,760 48,428 35,000 75,000
53318 Tennis Reservation 807 85 0 0
53319 Recreation Staff Reimbursement 27,457 54,174 40,000 55,000 53400 Vehicle Release Charge 90,146 153,501 120,000 120,000 53401 Repo Release 11,702 11,387 11,000 10,000
53405 Photo Services (15) 1,552 0 0
53407 Vehicle Equipment Citation Sign-Off 3,828 2,508 3,800 3,000 53408 Fire Range User Fee 0 0 2,000 0
53410 Impound/Owner Release Animal 1,003 266 1,300 1,300 53411 Jail Pay to Stay Program 21,820 15,318 25,000 25,000 53413 Police False Alarm Charge 101 0 25,000 0
53415 Emergency Response Reimbursement/PD 4,458 688 15,000 5,000 53416 Animal Quarantines 502 602 1,000 1,000
53417 Police Report Fee 77,203 86,675 75,000 75,000
53419 Firearm License Fee 1,811 1,683 2,000 2,000
53420 Jail Booking Fee 2,535 207 0 0
53423 Vehicle Storage Fee 41,048 39,936 42,000 40,000
53509 Paramedic Subscription Fee 155,386 141,882 175,000 150,000 53510 Paramedic Services Charge 6,041,851 7,807,685 6,600,000 11,600,000 53513 OCFA Admin Processing Fee 285 0 0 0
53600 Building Plan Check 4,345,006 4,285,493 2,760,000 2,800,000 53601 Electrical Plan Check 700,179 599,429 758,000 420,000 53602 Plumbing Plan Check 252,544 235,856 302,000 100,000 53603 Mechanical Plan Check 524,591 438,990 573,000 215,000 53605 Landscape Plan Review 21,560 21,215 21,000 17,000 53606 Discretionary Application Fee 189,429 290,630 271,000 280,000 53607 EIR Developer Fees 57,210 136,033 407,000 297,000 53613 Land Use Certificate Processin 938,324 915,874 949,000 827,000 53614 Shopping Cart Contain Program 48,645 62,838 44,100 44,100 53616 Site Plan Review Charge 913,586 805,052 1,000,000 645,000 53627 PREP Fees 797,040 790,342 610,000 750,000
53628 Foreclosure Registration Program 357,685 411,913 300,000 200,000 53901 Stop Pmt/Reissue Fee 121 237 0 0
53902 Misc Service Charge 146,259 207,175 0 0
56305 Engineering Service Charge 0 56,065 0 0
55200 Library Fines 8 0 0 0
57070 Sale of Printed Material 440 0 0 0
57470 Copy of Lost Citation 104 45 100 100
City of Santa Ana General Fund Revenue Summary
City Council
8 40 – 27 6/4/2024
57380 Friend Of Zoo Vet Contribution 60,000 60,000 60,000 60,000 57383 Friend of Zoo Contribution 83,203 71,016 61,750 60,000 57385 Friend of Zoo Education Contribution 40,000 40,000 40,000 40,000 53741 Small Cell Compliance Inspection Fee 42,829 28,649 45,000 45,000 53912 Lobbyist Registration Fee (initial) 0 0 20,000 0
53747 Honorary Street Naming App-Fabrication &
Install
0 1,562 0 0
53642 Public Hearing Notice 0 198 200 0
53204 Printing Fee 0 0 0 7,100
53333 Pool Rental 0 0 0 2,000
53334 Swim Lessons 0 0 0 30,000
53644 Mills Act Review 0 0 0 7,000
Total CHARGES FOR SERVICES 17,933,843 20,128,708 17,445,650 21,427,100 FINES
55000 Parking Fines 5,652,066 4,920,275 4,900,000 4,900,000 55201 Lost/Damaged Library Material 1,212 2,345 2,100 2,100 55400 Redlight Camera Program 2,123 21,927 0 0
55401 Court Fines Traffic 391,196 241,969 380,000 240,000 55402 Court Fines Non Traffic 8,899 125,606 20,000 130,000 55403 Tobacco Fine 543 1,191 0 0
55600 Administrative Citations 386,559 442,398 320,000 368,000 55606 Fireworks Admin Citations 28,095 7,477 25,000 10,000 57900 Bad Check Recoveries 166 13,714 7,000 20,000
Total FINES 6,470,859 5,776,901 5,654,100 5,670,100
FRANCHISE FEES
50050 Gas Utility 548,950 688,153 550,000 575,000
50051 Electrical Utility 1,389,714 1,709,765 1,400,000 1,800,000 50053 CATV Franchise Fee 1,016,032 1,230,401 1,000,000 1,000,000 50056 Refuse Franchise Fee – Residential 1,851,500 0 0 0 50057 Refuse Franchise Fee – Commercial 6,960,635 594,587 0 0 50058 Refuse Franchise Fee 0 8,292,323 8,000,000 9,000,000 Total FRANCHISE FEES 11,766,831 12,515,229 10,950,000 12,375,000
INTERGOVERNMENTAL
50015 Prop Tax Pass-through 1,710,385 1,973,257 2,170,000 2,500,000 50501 Motor Vehicle Licenses 382,815 318,177 300,000 300,000 50503 SB90 State Mandated Costs-Reimbursement 70,632 400,841 85,000 85,000 50505 POST Reimbursement 2,502 480 40,000 10,000
50506 AB109 Reimbursement 585,703 591,394 600,000 600,000 52365 AB678 Ground Emerg. Medical Transp.(GEMT)
Reim
(281,894) 0 0 0
57304 Rancho Santiago Reimbursement/PR 34,648 67,120 56,440 56,440 57791 Overhead-Water 4,537,900 4,537,900 4,537,900 4,537,900 Total INTERGOVERNMENTAL 7,042,691 7,889,169 7,789,340 8,089,340
LICENSES & PERMITS
51001 Bingo Licenses 125 130 0 0
51002 Dog Licenses 590,603 538,279 625,000 600,000
51003 Dog Licenses-Civic Collections Inc 28 0 0 0
51004 Bus Shelter Fees 37,500 0 0 0
51301 Filming Permits 20,664 3,635 1,000 5,000
51401 Alarm Permit Fees 63,494 104,428 100,000 90,000
51402 Street Closure Permits 27,106 13,737 20,000 10,000 51403 Tobacco Permits 141,961 177,059 140,000 140,000
City of Santa Ana General Fund Revenue Summary
City Council
9 40 – 28 6/4/2024
51501 Fireworks Stand Permits (11,639) 12,298 0 0
51600 General Plan Update Surcharge 160,206 188,445 191,000 170,000 51601 Building Permits 1,989,242 2,357,858 1,760,000 2,800,000 51602 Plumbing Permits 432,081 528,713 405,000 550,000
51603 Electrical Permits 1,124,237 1,228,894 930,000 1,290,000 51604 Heating Permits 635,032 830,506 525,000 860,000
51605 Occupancy Permits 411,800 201,677 210,000 160,000 51606 Grading Permits 101,114 74,495 140,000 130,000
51607 Street Vendor Permit 10,125 10,680 30,000 10,000
51608 News box Permit Fees 18,698 19,641 19,640 19,800
51609 Outdoor Dining Permits 0 1,529 0 0
51613 Adult-Use Cannabis Retail Phase
1/Registration Application
0 (2,506) 0 0
51614 Adult-Use Cannabis Retail Phase 2/Regulatory
Safety Permit
344,563 339,533 370,000 388,000
51616 Commercial Cannabis Testing Phase
1/Registration Application
0 0 1,900 1,900
51617 Commercial Cannabis Testing Phase
2/Regulatory Safety Permits
12,530 12,968 13,000 13,000
51618 Commercial Cannabis Operating Agreement
Reimbursement Fees
40,000 27,500 0 0
51619 Commercial Cannabis Cultivation Phase
1/Regst. Application
20,452 2,127 1,900 5,000
51620 Commercial Cannabis Manufacturing Phase
1/Regst. Application
18,682 6,642 1,900 5,000
51621 Commercial Cannabis Distribution Phase
1/Regst. Application
9,923 5,735 1,900 10,000
51622 Commercial Cannabis Cultivation Phase
2/Rgltry Sfty Prmt
190,199 78,450 100,000 100,000
51623 Commercial Cannabis Manufacturing Phase
2/Rgltry Sfty Prmt
146,095 156,826 100,000 100,000
51624 Commercial Cannabis Distribution Phase
2/Rgltry Sfty Prmt
226,272 285,809 250,000 250,000
51703 Sewer Construction Permits 0 49,728 20,000 50,000 51704 Street Construction Permits 0 1,498,648 1,400,000 1,400,000 51302 Park Facility Permits 60 479 500 500
51303 Special Event Permit 5,513 5,494 500 5,000
Total LICENSES & PERMITS 6,766,666 8,759,436 7,358,240 9,163,200
MISCELLANEOUS
53331 City Events 200 137,076 150,000 50,000
53409 Storage Of Weapon Fee 2,040 1,966 2,000 2,000
57000 Expense Reimbursement 202,161 72,593 120,000 0
57010 Miscellaneous Recoveries 550,719 1,160,647 104,000 140,000 57200 Other Library Recoveries 1,317 984 500 1,000
57400 Police OT Reimbursement 301,611 372,262 320,000 340,000 57402 Police Miscellaneous Reimbursement 411,039 325,219 376,520 300,000 57901 Indirect Cost Recovery 6,829,744 8,670,125 8,395,000 9,733,920 57461 Jail Kitchen Rental 47,928 31,228 32,000 30,000
57071 Sale of Land 242 0 0 0
57770 Sale of Maps & Documents 113,361 157,333 110,000 125,000 57991 Miscellaneous Receipts 6,024 6,701 2,000 5,300
58002 Net Increase (Decrease) In Fai (8,091,179) (5,220,032) 0 0 57797 PWA Digital Billboards/Banners 0 0 1,180,000 100,000 Total MISCELLANEOUS 375,208 5,716,102 10,792,020 10,827,220 TAXES
50011 Property Tax 42,146,722 45,469,142 46,343,390 48,810,310 City of Santa Ana General Fund Revenue Summary
City Council
10 40 – 29 6/4/2024
50012 Santa Ana Residual 11,033,858 10,724,632 11,000,000 10,750,000 50016 Prop Tax-In Lieu VLF 37,849,600 40,237,627 42,044,300 44,009,010 50030 Hotel Visitor's Tax 7,494,715 10,477,648 8,500,000 9,500,000 50031 Utility User Tax-Electric 13,722,961 16,680,098 15,100,000 16,800,000 50032 Utility User Tax-Gas 3,269,163 4,475,838 3,200,000 3,300,000 50033 Utility User Tax-Telephone 4,481,448 4,150,761 4,000,000 3,900,000 50034 Utility User Tax-Water 3,370,929 3,237,043 3,500,000 3,300,000 50045 Business Tax 15,707,535 16,289,675 15,000,000 16,200,000 50046 Medical Marijuana Taxes 843,884 614,995 528,000 375,000 50200 Documentary Stamp Tax 1,524,501 1,001,788 1,000,000 800,000 50201 Homeowner Prop Tax Subvention 182,115 184,514 182,000 182,000 50020 Sales Tax 62,611,039 61,068,452 64,715,400 61,682,950 50021 Half-Cent Sales Tax (Safety) 2,690,106 2,806,561 2,871,200 2,800,000 50100 Commercial Cannabis - Cultivation Tax 1,273,815 978,401 229,000 675,000 50101 Commercial Cannabis - Distribution Tax 864,130 765,766 124,000 725,000 50102 Commercial Cannabis - Manufacturing Tax 222,652 375,701 58,000 250,000 50103 Commercial Cannabis - Testing Facility Tax 34,120 5,708 5,000 5,000 50104 Adult-Use Retail Business Cannabis Tax 20,590,145 14,790,695 15,116,130 12,500,000 50022 Sales Tax Measure X 86,003,001 86,849,805 88,616,400 85,632,610 50117 Cannabis Shared Manufacturer 0 11,500 0 0
Total TAXES 315,916,438 321,196,350 322,132,820 322,196,880
TRANSFERS-IN
59000 Transfer From Fund 029-Gax Tax 0 0 10,000 10,000
59000 Transfer From Fund 069 0 0 150,000 0
Total TRANSFERS-IN 0 0 160,000 10,000
USE OF MONEY
58000 Earning On Investments 896,883 4,522,473 700,000 2,150,000 57361 Recreation Facility Rental 30,239 106,865 55,000 100,000 57362 Rental Of Stadium 95,522 186,005 175,000 160,000
57460 Jail Revenue Facility - PD 1,460 3,212 2,500 3,500 57462 Jail Revenue Facility - US Marshals 12,970,735 12,054,185 13,000,000 11,250,000 57463 Jail Revenue Facility - Bureau of Prisons 836,615 664,390 900,000 650,000 57464 Jail Revenue Facility - US Marshals San Diego 3,504,740 2,864,995 3,600,000 2,250,000 57960 Rental Of Property 203,156 191,110 224,000 205,000 57390 PRCSA Godinez High School 8,854 5,761 0 0
Total USE OF MONEY 18,548,205 20,598,996 18,656,500 16,768,500 TOTAL GENERAL FUND USES 384,820,741 402,580,891 400,938,670 406,527,340 City of Santa Ana General Fund Revenue Summary
City Council
11 40 – 30 6/4/2024
Acct. Unit DEPARTMENT & DIVISION
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
City Manager
01103010 CITY MANAGER 1,886,993 2,647,971 2,844,680 3,663,160 01103017 CMO - SERVICE ENHANCEMENT 463,342 216,667 300,000 300,000 Subtotal 2,350,335 2,864,637 3,144,680 3,963,160
City Council
01104012 CITY COUNCIL LEGISLATIVE 528,335 839,595 1,021,070 1,078,970 Subtotal 528,335 839,595 1,021,070 1,078,970
General Non-Dept
01105015 GENERAL NON-DEPARTMENTAL 1,668,159 1,500,530 21,182,270 1,899,720 01105020 UNFUNDED LIABILITY (UAL) 46,344,699 38,876,473 30,665,470 36,644,110 Subtotal 48,012,858 40,377,003 51,847,740 38,543,830
Interfund Transfers
01106017 INTER-FUND XFERS - SRV ENHCMNT 1,081,870 1,081,870 1,081,870 1,081,870 01106019 GENERAL FUND: INTERFUND TRANSFERS 37,277,343 31,286,744 29,921,680 18,576,100 Subtotal 38,359,213 32,368,614 31,003,550 19,657,970
City Clerk
01107017 COTC - SERVICE ENHANCEMENT 207,147 159,056 201,440 240,350 01107031 CITY CLERK- ADMIN 890,361 1,249,893 2,209,710 1,694,220 Subtotal 1,097,509 1,408,949 2,411,150 1,934,570
City Attorney
01108017 CAO - SERVICE ENHANCEMENT 0 0 206,190 224,120
01108032 CITY ATTORNEY 2,416,731 2,981,755 4,159,690 4,276,230 Subtotal 2,416,731 2,981,755 4,365,880 4,500,350
Human Resources
01109017 HR - SERVICE ENHANCEMENT 116,401 5,580 0 0
01109050 HUMAN RESOURCES 2,861,679 2,281,002 2,763,240 2,808,350 01109051 HR EMPLOYEE RELATIONS-Service
Enhancements
0 1,329,620 1,520,300 1,585,020
Subtotal 2,978,080 3,616,201 4,283,540 4,393,370
Finance Department
01110017 FMSA - SERVICE ENHANCEMENT 127,544 264,683 317,350 334,600 01110100 FIN/MGMT SVS-MANAGEMENT & SUPT 1,470,967 1,351,959 1,646,840 1,914,450 01110110 FIN/MGMT SVS-ACCOUNTING 2,530,727 3,496,975 3,119,020 3,294,160 01110115 FIN/MGMT SVS-PAYROLL 900,707 771,271 934,270 939,050 01110120 FIN/MGMT SVS-PURCHASING 781,338 1,444,953 1,626,540 1,784,470 01110130 FIN/MGMT SVS-TREAS/CUST SVS 2,414,249 2,478,109 2,441,530 2,777,090 01110131 FIN/MGMT SVS-MUNICIPAL UTILITY
SERVICES
1,044,485 1,320,873 1,323,160 1,556,940
01110132 FIN/MGMT SVS-TAX AND LICENSING 0 480,162 565,160 667,400 Subtotal 9,270,019 11,608,984 11,973,870 13,268,160
Library
01111017 LIBRARY - SERVICE ENHANCEMENT 247,221 371,003 458,480 530,850 01111110 ADMINISTRATION 929,109 1,740,418 2,101,000 2,121,900 City of Santa Ana General Fund Expenditure Summary
City Council
12 40 – 31 6/4/2024
Acct. Unit DEPARTMENT & DIVISION
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
01111120 LIBRARY- OUTREACH SERVICES 0 0 0 325,960
01111150 ADULT SERVICES 1,015,779 663,976 749,660 793,230 01111160 YOUTH SERVICES 884,377 980,727 1,144,940 1,179,380 01111180 YOUNG ADULT SERVICES 773,369 978,303 968,560 745,490 01111190 TECH & SUPPORT SVCS 1,687,623 1,734,245 1,969,870 2,219,420 Subtotal 5,537,478 6,468,671 7,392,510 7,916,230
Museum Fund
01112030 MUSEUM CAPITAL AND MAINTENANCE 1,473,170 2,566,833 1,674,210 1,715,320 Subtotal 1,473,170 2,566,833 1,674,210 1,715,320
Parks, Rec. & Community Services
01113017 PRCSA - SERVICE ENHANCEMENT 5,419,691 1,493,958 2,810,130 3,853,670 01113200 PRCSA - ADMINISTRATION 1,413,657 1,012,415 1,170,920 1,198,850 01113220 PRCSA - ZOO 1,777,854 2,596,553 2,978,240 3,380,110 01113230 PRCSA - RECREATION & COMM. SVC 4,865,118 7,616,809 8,247,700 7,651,330 01113250 PRCSA - PARK FACILITIES 8,578,341 0 0 0
Subtotal 22,054,661 12,719,734 15,206,990 16,083,960
Police Department
01114017 PD - SERVICE ENHANCEMENT 3,788,917 4,457,848 4,696,570 5,182,410 01114400 OFFICE OF THE CHIEF OF POLICE 1,478,978 1,541,852 1,593,880 1,901,360 01114401 FISCAL & BUDGET 1,652,767 1,110,554 1,206,840 1,196,720 01114402 HUMAN RESOURCES 654,221 1,487,509 1,233,250 1,378,280 01114403 BUILDING & FACILITY 5,103,794 4,689,312 4,272,590 4,754,440 01114404 BACKGROUNDS 1,341,960 1,801,886 1,506,700 2,052,680 01114405 TRAFFIC 7,592,519 8,118,700 8,305,640 8,724,420 01114410 TRAINING SERVICES 2,261,380 2,667,809 2,711,120 2,828,620 01114415 INTERNAL AFFAIRS 1,519,891 1,847,262 1,604,780 1,725,500 01114420 FIELD OPERATIONS 55,096,954 53,637,499 58,394,330 63,050,070 01114421 PD ATHLETIC & ACTIVITY LEAGUE 113,941 601,940 603,030 735,380 01114425 INFORMATION SERVICES 1,519,311 1,944,627 1,774,620 1,856,050 01114430 ANIMAL SERVICES 0 0 0 3,791,480
01114435 CRIMINAL INVESTIGATIONS-SERVICE
ENHANCEMENT
8,349,447 8,954,121 8,601,340 9,947,840
01114440 CRIMES AGAINST PERSONS 6,445,118 5,216,781 4,835,490 8,800,690 01114441 METROPOLITAN DIVISION-SERVICE
ENHANCEMENT
5,593,130 5,513,345 5,995,900 0
01114445 SPECIAL INVESTIGATIONS 2,002,975 2,345,502 2,229,650 4,186,290 01114448 EVIDENCE 899,763 917,379 942,620 1,033,550
01114450 CDC 1,271,052 1,494,904 1,264,340 1,322,790
01114455 FORENSIC SERVICES 2,329,984 2,326,984 2,632,660 3,048,680 01114460 RECORDS SERVICES 1,772,211 1,594,773 2,081,660 2,247,430 01114465 COMMUNICATIONS-SERVICE
ENHANCEMENT
6,718,267 6,751,116 7,118,490 8,415,220
01114470 VICE/NARCOTICS-SERVICE ENHANCEMENT 423,358 473,908 591,550 502,510 01114471 INVESTIGATIONS SUPPORT SERVICESERVICE ENHANCEMENT1,603,267 1,150,058 950,110 986,070 01114475 JAIL OPERATIONS 18,756,769 18,666,627 21,000,590 22,110,040 City of Santa Ana General Fund Expenditure Summary
City Council
13 40 – 32 6/4/2024
Acct. Unit DEPARTMENT & DIVISION
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
01114480 REGIONAL NARCOTIC SUPPRESSION 102,726 301,186 221,350 272,140 01114485 HOMELAND SECURITY & EMERGENCY
MANAGEMENT
316,126 288,954 248,980 286,870
01114490 TOBACCO RETAIL LICENSE PRG 93,656 46,550 187,470 207,500 Subtotal 138,802,483 139,948,988 146,805,550 162,545,030 Fire & Emergency Medical Services
01115017 FIRE - SERVICE ENHANCEMENT 8,453,649 9,159,578 14,187,400 14,681,740 01115330 FIRE SUPPRESSION/EMS 42,230,697 42,996,867 42,295,660 43,155,630 Subtotal 50,684,346 52,156,445 56,483,060 57,837,370
Planning & Building
01116017 PBA - SERVICE ENHANCEMENT 211,892 298,661 323,620 470,150 01116500 PLNG & BLG AGY-ADMINISTRATION 2,305,045 2,543,608 2,687,490 3,057,670 01116510 PLNG & BLG AGY-PLANNING 2,390,334 1,885,409 3,537,740 3,401,230 01116520 PLNG & BLG AGY-PERMIT & INS SV 1,900,481 2,226,758 2,923,050 3,031,400 01116530 PLNG & BLG AGY-PERMIT & PLN CK 2,441,859 2,695,819 3,568,140 3,688,380 01116540 PLNG & BLG AGY-COMM PRESERVA 1,413,540 1,632,624 2,366,450 3,159,820 01116550 PROACTIV RENTL ENFORCEMENT PRG 711,885 782,511 876,320 923,750 01116560 NEIGHBORHOOD INITIATIVES PROGR 506,023 598,655 604,080 998,810 01116570 ANIMAL SERVICES 3,202,393 4,084,423 3,259,330 0 Subtotal 15,083,453 16,748,469 20,146,220 18,731,210
Public Works
01117017 PWA - SERVICE ENHANCEMENT 1,671,009 4,171,499 5,065,240 6,408,820 01117605 PUB WKS-CITY FCLTIES LIC AGRMT 9,699 55,062 45,000 45,610 01117606 PUB WKS DEVELOPMENT ENGINEERING 550,000 582,053 550,000 550,000 01117611 PWA - Construction Engineering 0 1,901,804 2,535,340 2,404,940 01117612 CIP Engineering 0 0 500,000 1,400,000
01117620 PUB WKS-TRAFFIC/TRANSPORTATION
ENGINEERING-SERVICE ENHANCEMENT
2,803,996 4,261,397 5,703,110 6,620,160
01117621 PUB WKS-Bus Shelter Program – Service
Enhancement
311,111 977,106 0 0
01117622 PWA RIGHT-OF-WAY 0 40,440 1,180,000 100,000
01117625 PUB WKS-ROADWAY MARKING/SIGNS 600,750 596,166 850,220 607,010 01117626 PUB WKS-SIDEWALKS-SERVICE
ENHANCEMENT
500,000 1,000,000 1,500,000 1,100,000
01117630 PUB WKS-STREET LIGHT MAINTENANSERVICE ENHANCEMENT3,084,920 3,173,602 3,358,000 3,293,190 01117642 PUB WKS-GRAFFITI ABATEMENT PROGRAM 1,642,448 2,085,339 2,146,170 2,170,940 01117643 PUB WKS-Pub Works Trees – Service
Enhancement
3,726,652 3,807,727 4,298,080 4,623,390
01117644 PUB WKS-CROSSING GUARD-SERVICE
ENHANCEMENT
930,187 912,773 1,063,030 1,072,880
01117650 PUB WKS-SARTC MAINTENANCE-SERVICE
ENHANCEMENT
147 423,428 0 0
01117651 PARK MAINTENANCE SERV ENHCMENT 33,197 12,211,063 13,395,140 13,384,600 01117652 PWA - PARK SERVICE ENHANCEMENT 0 3,946,604 4,386,620 4,687,260 01117660 PWA_ Road Maintenance 0 550,319 3,500,000 3,500,000 Subtotal 15,864,116 40,696,381 50,075,950 51,968,800
City of Santa Ana General Fund Expenditure Summary
City Council
14 40 – 33 6/4/2024
Acct. Unit DEPARTMENT & DIVISION
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
Community Development
01118017 CDA - SERVICE ENHANCEMENT 1,111,191 1,097,087 3,836,630 1,051,660 01118810 ECONOMIC DEVELOPMENT 1,634,996 3,651,078 1,253,120 1,986,860 01118811 HOMELESS SERVICES-SERVICE
ENHANCEMENT
352,104 230,453 547,920 717,610
01118812 CDA ADMIN-SERVICE ENHANCEMENT 240,735 402,294 274,040 296,630 01118825 SALES TAX REBATE AGREEMENT 451,974 275,000 275,000 275,000 Subtotal 3,791,000 5,655,913 6,186,710 4,327,760
TOTAL GENERAL FUND USES 358,303,787 373,027,173 414,022,680 408,466,060 City of Santa Ana General Fund Expenditure Summary
City Council
15 40 – 34 6/4/2024
City of Santa Ana Measure X
Fiscal Year Ended June 30, 2025
Category Description Department
Responsible
Recurring costs
identified in
Prior Fiscal Years
Recurring costs
identified in
FY24-25
One-time costs
identified in
FY24-25
Total plan
spending
Addressing Homelessness Public Safety Response - Homelessness (Labor) PD 7,000,000 7,000,000 Addressing Homelessness Public Safety Response - Homelessness (Contractual and Other) PD 1,200,000 1,200,000 Addressing Homelessness QOLT Clean-Up Contract Homeless Services PWA 500,000 500,000 Addressing Homelessness Homeless Outreach & Engagement CDA 617,610 617,610 Addressing Homelessness Navigation Center Maintenance CDA - 100,000 100,000 Addressing Homelessness QOLT Clean-Up Staffing (2 Maint Workers II + Sanitation Inspect II) PWA 577,710 577,710 Addressing Homelessness Code Enforcement Officers (2) PBA 349,020 349,020 Fixing Streets Streetlight Pole work - Under lit Areas PWA 1,000,000 1,000,000 Fixing Streets Alley improvement program PWA 1,500,000 1,500,000 Fixing Streets Sidewalk and/or Street Repair PWA 1,000,000 1,000,000 Fixing Streets Traffic Calming PWA 1,000,000 1,000,000
Fixing Streets Pavement Maintenance PWA 2,000,000 2,000,000 Fixing Streets Median Landscaping PWA 500,000 500,000
Fixing Streets Maintain Asphalt Pothole Repair Services PWA - 100,000 100,000 Fixing Streets Two Traffic Signals: Segerstrom Ave/Raitt St & Segerstrom Ave/Flower St PWA - 1,300,000 1,300,000 Fixing Streets Bristol Street Rehab Completion PWA - 680,000 680,000 Maintain Effective 9-1-1 Response Funding for additional police officers, traffic collision investigators; office assistants to relieve police officers stand-by pay, cash-outs and related benefits PD 5,182,410 5,182,410
Maintain Effective 9-1-1 Response Police Department Overtime PD 1,500,000 1,500,000 Maintain Effective 9-1-1 Response
Public Safety Specialized Units: Criminal Investigations; Metro Division; Communications; Vice; and Investigations and Support Service PD 2,578,695 2,578,695
Maintain Effective 9-1-1 Response Ambulance Service Contract increase to maintain service level FMSA 2,052,340 2,052,340 Maintain Effective 9-1-1 Response Human Resources Technician dedicated to Police Recruiting HR 103,000 103,000 Maintaining Parks Park Maintenance and Repairs / Master Plan PRCSA/PWA 4,627,860 175,000 4,802,860 Maintaining Parks Armed Security for Parks PRCSA/PWA 1,900,000 1,900,000 Maintaining Parks Park Facilities - Personnel PWA 1,446,170 1,446,170 Maintaining Parks Park Ambassador PRCSA 300,000 300,000 Maintaining Parks Parkland Feasibility Study, including Washington Square PWA 300,000 300,000 Retaining Firefighters Orange County Fire contract increase to maintain service level FMSA 12,629,400 12,629,400 Youth Services Zoo and Recreation Personnel PRCSA 520,370 520,370 Youth Services Zoo Contract & Supply Enhancements PRCSA 776,500 116,300 892,800 Youth Services Zoo North Wall PRCSA - 1,200,000 1,200,000 Youth Services Rehab Zoo Walkways PRCSA - 400,000 400,000 Youth Services Crossing Guard PWA 220,000 - 220,000
Youth Services Librarians and administrative Support (Personnel) Library 530,850 530,850 Youth Services Youth Employment Program CDA 100,000 100,000 Youth Services Sports & Rec Equipment Lending + Additional Programming PRCSA 200,000 200,000 Subtotal Before Unrestricted Purposes 52,211,935 491,300 3,580,000 56,283,235 16 City Council 40 – 35 6/4/2024
City of Santa Ana Measure X
Fiscal Year Ended June 30, 2025
Category Description Department
Responsible
Recurring costs
identified in
Prior Fiscal Years
Recurring costs
identified in
FY24-25
One-time costs
identified in
FY24-25
Total plan
spending
Unrestricted General Revenue Purpose FY18-19 Budget Deficit - Planned Use of General Fund Reserve FMSA 10,200,000 10,200,000 Unrestricted General Revenue Purpose FY18-19 Budget Deficit - Planned Staff Savings not implemented FMSA 1,500,000 1,500,000 Unrestricted General Revenue Purpose New Debt Payments for Purchase of Streetlights PWA 800,000 800,000 Unrestricted General Revenue Purpose Street Tree Maintenance (Tree-Trimming) PWA 678,330 678,330 Unrestricted General Revenue Purpose Universal Legal Defense Fund for Dreamers & Parents CMO 300,000 300,000 Unrestricted General Revenue Purpose Public Meeting Software & ADA Captioning COTC 50,000 50,000 Unrestricted General Revenue Purpose Sales Tax Rebate - Volvo & Tac Energy CDA 725,000 725,000 Unrestricted General Revenue Purpose Santa Ana Regional Transportation Center Subsidy and Maintenance PWA 1,100,000 1,100,000 Unrestricted General Revenue Purpose Support for Utility Billing, Business Retention and HR - Administrative FMSA 798,000 798,000 Unrestricted General Revenue Purpose Principal HR Analyst HR 75,100 75,100 Unrestricted General Revenue Purpose Permit Service Technician- PBA salaries PBA 121,130 121,130 Unrestricted General Revenue Purpose Engineering Salaries for review of Plan Checks and Permits PWA 550,000 550,000 Unrestricted General Revenue Purpose Vietnamese Community Liaison CMO 150,000 150,000 Unrestricted General Revenue Purpose Part-Time staff salaries CMO 85,120 85,120 Unrestricted General Revenue Purpose Executive Assistance CMO 121,100 121,100 Unrestricted General Revenue Purpose (1) Full-time staff attorney position CAO 224,120 224,120 Unrestricted General Revenue Purpose Protected Bike Lane sweeping program PWA 150,000 150,000 Unrestricted General Revenue Purpose Support for City Clerk COTC 190,350 190,350 Unrestricted General Revenue Purpose Increase the City Events budget PRCSA 340,500 375,000 715,500 Unrestricted General Revenue Purpose Graffiti Arts Program CDA 100,000 100,000 Unrestricted General Revenue Purpose Arts & Culture Event Sponsorship Program / Arts Funding CDA 200,000 120,000 320,000 Unrestricted General Revenue Purpose Economic Dev. Spec. I CDA 124,000 124,000 Unrestricted General Revenue Purpose City Council, Contract Vendor Personnel Services COTC 420,000 420,000 Unrestricted General Revenue Purpose PWA Graffiti Abatement Service Enhancement (Graffiti Removal) PWA 921,000 921,000 Unrestricted General Revenue Purpose DTSA Parking Subsidy CDA - 1,658,000 1,658,000 Unrestricted General Revenue Purpose Fleet Operating Support - Operating supplies PWA 36,910 36,910 Unrestricted General Revenue Purpose Electrical feeder upgrades (SCE) and Electrical Panel at City Yard PWA - 1,000,000 1,000,000 Unrestricted General Revenue Purpose Fleet Electrification Master Plan PWA 100,000 100,000 Unrestricted General Revenue Purpose City Yard Operations - Strategic Master Plan PWA 400,000 400,000 Unrestricted General Revenue Purpose City Yard Deferred Facility Maintenance Repairs PWA 250,000 250,000 Unrestricted General Revenue Purpose City Yard Car Wash Rehab PWA 250,000 250,000 Unrestricted General Revenue Purpose City Yard Digital Media Billboard PWA 375,000 375,000 Unrestricted General Revenue Purpose City Yard - Rehab Ice Making Room PWA 65,000 65,000 Unrestricted General Revenue Purpose Upgrade Fueling Station Software for City Fleet Tracking PWA 250,000 250,000 Unrestricted General Revenue Purpose Funding for 5 ARPA Positions (6 Months) PWA 319,650 319,650 Unrestricted General Revenue Purpose Bus Shelter Maintenance PWA 250,000 250,000 Unrestricted General Revenue Purpose Vehicle replacement for building maintenance PWA 67,000 67,000 Unrestricted General Revenue Purpose Future Pension Stabilization (115 Trust) Multiple - 4,000,000 4,000,000 Subtotal Unrestricted Purposes 19,923,750 781,910 8,734,650 29,440,310 Totals $ 72,135,685 $ 1,273,210 $ 12,314,650 $ 85,723,545 17 City Council 40 – 36 6/4/2024
YOUTH SERVICES (47%) FY 2024-25
Book Mobile 92,070
Digital Subscriptions & Content 226,810
Hotspots and Chromebooks Data Plans 292,350
Library Staffing & Support 301,700
Library Youth Programs/Events 97,070
Recreation & Zoo Staffing Support 2,068,390
Zoo and You 90,300
Zoo Nature Center 62,780
Aquatics 73,660
Aquatics Maintenance 40,000
Teen Excursions 173,560
Recreation Mobile, Events & Youth Programs 34,260
Internship Program Wages & Support 627,240
Camp Operations 40,000
Salgado Gym Protective Flooring 100,000
Children’s Zoo 100,000
TOTAL FY 2024-25 PROPOSED BUDGET 4,420,190
TOTAL FY 2023-24 ADOPTED BUDGET 4,182,410
CANNABIS FUND - YOUTH SERVICES
18 City Council 40 – 37 6/4/2024
ENFORCEMENT SERVICES (53%) FY 2024-25
City Attorney Staffing & Support 285,740
Code Enforcement Staffing & Support 1,088,090
Code Enforcement Equip/Supply 56,130
Police Staffing & Support 1,831,540
Police Contracts & Equip/Supply 246,940
Evidence Warehouse 233,400
Body Worn Camera Program (Year 3 of 5) 1,029,150
Finance Collections Staffing & Support 124,970
Cannabis Auditing Contracts 120,550
TOTAL FY 2024-25 PROPOSED BUDGET 5,016,510
TOTAL FY 2023-24 ADOPTED BUDGET 5,627,490
CANNABIS FUND - ENFORCEMENT SERVICES
19 City Council 40 – 38 6/4/2024
Fund
Number Fund Name Beginning Balance FY 24-25Revenues
FY 24-25
Transfers In
FY 24-25 Total
Resources
FY 24-25
Expenditures
FY 24-25
Transfers Out
FY 24-25
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
GENERAL FUND
011 GENERAL FUND 101,798,440 406,517,340 10,000 406,527,340 (375,665,770) (32,800,290) (408,466,060) (1,938,720) 99,859,720 General Fund Total 101,798,440 406,517,340 10,000 406,527,340 (375,665,770) (32,800,290) (408,466,060) (1,938,720) 99,859,720
SPECIAL REVENUE - GENERAL FUND
012 CANNABIS PUBLIC BENEFIT FUND 2,198,031 - 9,436,700 9,436,700 (9,436,700) - (9,436,700) - 2,198,031 016 CASP CERTIFICATION & TRAINING 432,983 85,000 - 85,000 (85,000) - (85,000) - 432,983 021 CATV FUND 1,826,411 252,830 - 252,830 (250,000) - (250,000) 2,830 1,829,241 022 PRCSA / LIBRARY FEE & DONATION 12,401 5,000 - 5,000 (67,650) - (67,650) (62,650) (50,249) 051 CAPITAL OUTLAY FUND 868,876 1,043,500 292,780 1,336,280 (1,077,000) - (1,077,000) 259,280 1,128,156 053 CITY SERVICES 1,966,424 3,340,710 - 3,340,710 (3,340,710) - (3,340,710) - 1,966,424 110 STRONG MOTION INSTRUMENTATION 107,208 16,000 - 16,000 (16,000) - (16,000) - 107,208 111 OPIOID REMEDIATION 149,242 789,700 - 789,700 (1,456,450) - (1,456,450) (666,750) (517,508) 120 FIRE FACILITIES FUND 181,549 684,970 - 684,970 (866,520) - (866,520) (181,550) (1) 121 SPECIAL REPAIR/DEMOLITION 707,777 100,000 - 100,000 (100,000) - (100,000) - 707,777 Special Revenue - General Fund Total 8,450,902 6,317,710 9,729,480 16,047,190 (16,696,030) - (16,696,030) (648,840) 7,802,062
GRANT FUNDS
031 AIR QUALITY IMPR. (AB 2766) 59,521 417,200 - 417,200 (469,620) (5,930) (475,550) (58,350) 1,171 122 EMERGENCY & HEALTH GRANTS 329,962 3,207,750 - 3,207,750 (823,190) (11,270) (834,460) 2,373,290 2,703,252 123 WORKFORCE INVESTMENT ACT 37,718 2,900,730 - 2,900,730 (2,693,910) (38,510) (2,732,420) 168,310 206,028 124 ORANGE COUNTY SSA GRANTS 2,367 838,960 - 838,960 (830,000) (8,960) (838,960) - 2,367 125 OES UASI (161,794) 521,000 - 521,000 (521,020) - (521,020) (20) (161,814) 127 D.O.J. GRANT FUND 45,171 95,000 - 95,000 (95,000) - (95,000) - 45,171 128 POLICE BLOCK GRANTS 773,946 1,005,000 - 1,005,000 (1,005,000) - (1,005,000) - 773,946 130 HOME PROGRAM FEDERAL GRANT 530,635 2,018,290 - 2,018,290 (1,590,590) (8,080) (1,598,670) 419,620 950,255 135 COMMUNITY DEV BLOCK GRANT 247,976 5,606,020 - 5,606,020 (5,856,650) (79,990) (5,936,640) (330,620) (82,644) 136 HOUSING AUTHORITY-VOUCHER HAP 721,897 51,000,000 - 51,000,000 (51,300,000) - (51,300,000) (300,000) 421,897 137 HOUSING AUTHORITY- MAINSTREAM (450,000) 2,500,000 - 2,500,000 (2,500,000) - (2,500,000) - (450,000) 138 HOUSING AUTHORITY- MS5 36,510 4,200,000 - 4,200,000 (4,200,000) - (4,200,000) - 36,510 139 HOUSING AUTHORITY-NEW CONSTR 30,171 244,730 - 244,730 (315,370) (200) (315,570) (70,840) (40,669) 140 HOUSING AUTHORITY-VOUCHER ADM 2,814,245 5,487,580 - 5,487,580 (6,260,420) (77,330) (6,337,750) (850,170) 1,964,075 143 CALHOME MFGD HSG LOAN 17,379 68,000 - 68,000 (17,390) - (17,390) 50,610 67,989 144 PRISON TO EMPLOYMENT PROGRAM - 570,770 - 570,770 (570,770) - (570,770) - - 145 RENTAL REHABILITATION GRANT 358,062 490 - 490 - - - 490 358,552 158 PLANNING GRANTS PROGRAM 7,107,421 152,490 - 152,490 (248,930) - (248,930) (96,440) 7,010,981 165 OFFICE OF SAFETY GRANT 262,565 160,000 - 160,000 (160,000) - (160,000) - 262,565 169 RECREATION GRANTS FUND 195,218 308,850 - 308,850 (439,070) - (439,070) (130,220) 64,998 179 ARPA EHV HAP 567,221 1,850,000 - 1,850,000 (1,850,000) - (1,850,000) - 567,221 180 ARPA EHV ADMIN FEES 64,924 205,200 - 205,200 (183,910) - (183,910) 21,290 86,214 181 AMERICAN RESCUE PLAN ACT 85,598,553 - - - (3,664,380) - (3,664,380) (3,664,380) 81,934,173 182 HOME-ARP PROGRAM FEDERAL GRANT (15,506) 64,090 - 64,090 (64,090) - (64,090) - (15,506) 183 ARPA - CA FOR ALL YOUTH WDP 0 1,165,940 - 1,165,940 (1,237,580) - (1,237,580) (71,640) (71,640) Grant Funds Total 99,174,162 84,588,090 - 84,588,090 (86,896,890) (230,270) (87,127,160) (2,539,070) 96,635,092 Estimated Spendable Fund Balance Summary
Fiscal Year 2024-2025
20 City Council 40 – 39 6/4/2024
Fund
Number Fund Name Beginning Balance FY 24-25Revenues
FY 24-25
Transfers In
FY 24-25 Total
Resources
FY 24-25
Expenditures
FY 24-25
Transfers Out
FY 24-25
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
Estimated Spendable Fund Balance Summary
Fiscal Year 2024-2025
OTHER RESTRICTED FUNDS
020 OTS-TRAFFIC OFFENDER PROGRAM 27,746 13,280 - 13,280 (35,000) - (35,000) (21,720) 6,026 023 INMATE WELFARE FUND 1,282,342 545,000 - 545,000 (1,456,500) - (1,456,500) (911,500) 370,842 024 POLICE ACTIVITIES & PROGRAMS (235,295) 767,120 - 767,120 (782,620) - (782,620) (15,500) (250,795) 025 IDB & EZ VOUCHER MONITORING 179,400 2,000 - 2,000 - - - 2,000 181,400 029 SPECIAL GAS TAX 1,685,546 15,696,070 - 15,696,070 (8,103,240) (8,073,750) (16,176,990) (480,920) 1,204,626 074 CIVIC CENTER MAINTENANCE (206,536) 2,143,500 - 2,143,500 (2,132,400) (11,100) (2,143,500) - (206,536) 133 HOUSING AUTHORITY-ISSUER FEE 2,519,990 76,440 - 76,440 (1,025,300) (1,100) (1,026,400) (949,960) 1,570,030 166 US DOJ ASSET FORFEITURE FUND 670,939 - - - (600,000) - (600,000) (600,000) 70,939 167 US TREASURY ASSET FORFEITURE 52,921 - - - (100,000) - (100,000) (100,000) (47,079) 177 EMERGENCY RENTAL ASSISTANCE PG 612,726 - - - (141,630) - (141,630) (141,630) 471,096 185 RENT STABILIZATION 421,360 1,452,700 - 1,452,700 (2,951,380) - (2,951,380) (1,498,680) (1,077,320) 417 CDA INCLUSIONARY HOUSING FEE 3,497,592 71,500 - 71,500 (2,345,930) (10,380) (2,356,310) (2,284,810) 1,212,782 607 HOUSING AUTHORITY LMIHF 4,033,280 660,500 - 660,500 (459,170) (10,140) (469,310) 191,190 4,224,470 655 2018 SERIES TAX ALLOC BOND - - 11,869,190 11,869,190 (11,869,190) - (11,869,190) - - 670 COSA RDA 565,893 - 116,260 116,260 (123,580) - (123,580) (7,320) 558,573 671 COSA RDA OBLIGATION RETIREMENT 10,964,167 12,216,930 - 12,216,930 (231,480) (11,985,450) (12,216,930) - 10,964,167 Other Restricted Funds Total 26,072,071 33,645,040 11,985,450 45,630,490 (32,357,420) (20,091,920) (52,449,340) (6,818,850) 19,253,221
ENTERPRISE FUNDS
027 PARKING FUND 3,138,317 3,458,100 1,658,000 5,116,100 (5,070,190) (780) (5,070,970) 45,130 3,183,447 056 SANITARY SEWER SERVICE 7,648,865 9,806,000 - 9,806,000 (9,438,160) (2,296,200) (11,734,360) (1,928,360) 5,720,505 057 FED CLEAN WATER PROTECTION ENT 5,829,711 915,000 2,700,360 3,615,360 (3,380,490) (200,000) (3,580,490) 34,870 5,864,581 060 WATER REVENUE 236,696 72,369,640 - 72,369,640 (70,864,890) (1,280,800) (72,145,690) 223,950 460,646 067 REGIONAL TRANSP CENTER 303,575 687,490 1,081,870 1,769,360 (1,811,610) - (1,811,610) (42,250) 261,325 068 SANITATION FUND 4,064,395 6,256,000 200,000 6,456,000 (8,659,930) - (8,659,930) (2,203,930) 1,860,465 069 REFUSE COLLECTION SERVICE 7,514,209 23,290,230 - 23,290,230 (21,555,320) (3,644,440) (25,199,760) (1,909,530) 5,604,679 Enterprise Funds Total 28,735,768 116,782,460 5,640,230 122,422,690 (120,780,590) (7,422,220) (128,202,810) (5,780,120) 22,955,648
INTERNAL SERVICE FUNDS
070 EQUIPMENT REPLACEMENT FUND 3,730,137 2,048,240 - 2,048,240 (3,458,320) - (3,458,320) (1,410,080) 2,320,057 073 BUILDING MAINT FUND 1,416,746 6,323,070 - 6,323,070 (6,581,470) - (6,581,470) (258,400) 1,158,346 075 FLEET MAINTENANCE/STORES 749,697 6,127,100 - 6,127,100 (6,783,500) - (6,783,500) (656,400) 93,297 080 LIABILITY AND PROPERTY INS FND 13,954,070 11,847,130 4,654,820 16,501,950 (16,501,950) - (16,501,950) - 13,954,070 081 EMPLOYEE GROUP INSURANCE 562,683 29,068,520 2,534,580 31,603,100 (31,100,470) - (31,100,470) 502,630 1,065,313 082 WORKERS COMPENSATION FUND 18,304,735 10,039,980 - 10,039,980 (10,037,640) - (10,037,640) 2,340 18,307,075 085 CITY YARD OPERATION (692,853) 3,260,020 - 3,260,020 (3,061,190) - (3,061,190) 198,830 (494,023) 086 PUB WKS ENG/PROJ MGMT 40,266 6,734,440 - 6,734,440 (6,621,230) (113,210) (6,734,440) - 40,266 101 PUB WKS-ADMIN & PLANNING 1,935,550 9,125,580 - 9,125,580 (10,129,730) (94,470) (10,224,200) (1,098,620) 836,930 109 INFO SYS STRATEGIC PLAN 4,193,139 10,746,710 - 10,746,710 (14,373,920) - (14,373,920) (3,627,210) 565,929 Internal Service Funds Total 44,194,170 95,320,790 7,189,400 102,510,190 (108,649,420) (207,680) (108,857,100) (6,346,910) 37,847,260 21 City Council 40 – 40 6/4/2024
Fund
Number Fund Name Beginning Balance FY 24-25Revenues
FY 24-25
Transfers In
FY 24-25 Total
Resources
FY 24-25
Expenditures
FY 24-25
Transfers Out
FY 24-25
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
Estimated Spendable Fund Balance Summary
Fiscal Year 2024-2025
CAPITAL PROJECT FUNDS
032 MEASURE M-STREET CONSTRUCTION 25,580,269 6,962,060 - 6,962,060 (6,722,280) - (6,722,280) 239,780 25,820,049 034 NEW TRANSPO SYS IMPR AREA E 242,034 - - - (242,030) - (242,030) (242,030) 4 035 NEW TRANSPO SYS IMPR AREA F 170,315 - - - (170,310) - (170,310) (170,310) 5 054 SANITARY SEWER CAPITAL 87,102 50,000 2,000,000 2,050,000 (2,000,000) - (2,000,000) 50,000 137,102 055 SEWER CONNECTION FEE 1,245,993 1,580,000 - 1,580,000 - - - 1,580,000 2,825,993 058 RESIDENTIAL STREET IMPROVEMENT 5,479,702 652,000 - 652,000 (481,200) - (481,200) 170,800 5,650,502 059 SELECT STREET CONSTRUCTION 10,846,025 - 10,560,560 10,560,560 (13,919,690) - (13,919,690) (3,359,130) 7,486,895 148 TRAFFIC SYSTEM MGMT GRANT 9,288,543 - - - (5,551,000) - (5,551,000) (5,551,000) 3,737,543 221 LOCAL DRAINAGE AREA I 1,084,927 - - - (118,250) - (118,250) (118,250) 966,677 404 COSA 2014 LEASE FINANCING 71,222 - 735,100 735,100 (735,100) - (735,100) - 71,222 Capital Project Funds Total 54,096,133 9,244,060 13,295,660 22,539,720 (29,939,860) - (29,939,860) (7,400,140) 46,695,993
DEBT SERVICE FUND
406 2021 PENSION OBLIGATION BONDS 34,100 - 12,902,160 12,902,160 (12,902,110) - (12,902,110) 50 34,150 Debt Service Fund Total 34,100 - 12,902,160 12,902,160 (12,902,110) - (12,902,110) 50 34,150 GRAND TOTAL - ALL FUNDS $ 362,555,745 $ 752,415,490 $ 60,752,380 $ 813,167,870 $ (783,888,090) $ (60,752,380) $ (844,640,470) $ (31,472,600) $ 331,083,145 22 City Council 40 – 41 6/4/2024
WORKFORCE
CHANGES
Organizational Chart
Workforce Changes - Additions and Deletions
Workforce Changes - Reallocations
23 City Council 40 – 42 6/4/2024
Residents of the City of Santa Ana
Mayor and City
Council
City Attorney
23 City Manager
15 Parks, Recreation &
Community Services
65 Planning &
Building
95 Library
38 Public Works
317
Police
Department
651
Finance &
Management
Services
70 Information
Technology
24 Community
Development
79 Human
Resources
31 City Clerk
7 FY 24-25 ORGANIZATION CHART
FULL-TIME EMPLOYEES
FY 24-25 Total Funded FT Positions : 1,415
24 City Council 40 – 43 6/4/2024
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
City Attorney 1 Senior Legal Management Analyst 109,790 109,790 9 mos 146,387 1 109,790 109,790 - 146,387
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
City Manager (1) Equity and Inclusion Coordinator (130,090) (130,090) 12 mos (130,090) (1) (130,090) - (130,090) (130,090)
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Community Development 1 Housing Authority Coordinator 164,160 164,160 12 mos 164,160 1 Senior Housing Specialist 123,240 123,240 12 mos 123,240 1 Economic Development Specialist I 95,920 95,920 9 mos 127,890 1 Economic Development Specialist II* 141,600 141,600 12 mos 141,600 1 Workforce Specialist I 71,640 71,640 9 mos 95,520
2 Workforce Specialist III 167,220 167,220 9 mos 222,960 7 763,780 237,520 526,260 875,370
* Underfill with Economic Development Specialist I
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Finance & Management
Services 1 Customer Service Representative 97,570 97,570 12 mos 97,570 1 97,570 97,570 - 97,570
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Human Resources (1) Human Resources Analyst (127,650) (127,650) 12 mos (127,650) (1) (127,650) - (127,650) (127,650)
Proposed Full-Time Workforce Changes - FY 24-25
Organizational Changes - Additions/Deletions
25 City Council 40 – 44 6/4/2024
Proposed Full-Time Workforce Changes - FY 24-25
Organizational Changes - Additions/Deletions
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Parks, Recreation, and
Community Services 1 Zoo Keeper II 71,380 71,380 9 mos 95,170 1 71,380 71,380 - 95,170
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Planning and Building (1) Permit Services Technician (113,710) (113,710) 12 mos (113,710) (1) Assistant Plan Check Engineer (157,170) (157,170) 12 mos (157,170) (1) Management Analyst (130,090) (130,090) 12 mos (130,090) (1) Assistant Planner I (118,040) (118,040) 12 mos (118,040) (4) (519,010) - (519,010) (519,010)
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Police Department 3 Police Services Dispatcher 255,840 255,840 9 mos 341,120 3 Forensic Specialist I 262,140 262,140 9 mos 349,520
1 Police Investigative Specialist 83,540 83,540 9 mos 111,390 Police Service Officer* 77,620 77,620 9 mos 103,490
Freeze 5 Sworn Positions (679,140) (679,140) (815,850)
7 - - - 89,670
* Unfreeze Police Service Officer - Accounted for in FY 23-24 Authorized Headcount Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Public Works 1 Building Maintenance Technician 75,830 75,830 9 mos 101,110 1 Public Works Project Specialist 96,310 96,310 9 mos 128,410 1 Senior Civil Engineer 91,950 91,950 6 mos 183,900
(1) Public Works Project Specialist (128,390) (128,390) 12 mos (128,390) (1) General Maintenance Assistant (81,050) (81,050) 12 mos (81,050) 1 54,650 75,830 (21,180) 203,980
Total Funded Positions 12 320,420 592,090 (271,670) 731,397 26 City Council 40 – 45 6/4/2024
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
City Attorney 1 City Attorney's Office Executive Legal Assistant 141,320 141,320 12 mos 141,320 (1) Executive Secretary (112,620) (112,620) 12 mos (112,620) 1 Senior Assistant City Attorney 217,360 217,360 12 mos 217,360 (1) Senior Assistant City Attorney - Employee Relations (217,360) (217,360) 12 mos (217,360) 0 28,700 28,700 - 28,700
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
City Manager (1) Strategic Communications Manager (298,030) (298,030) 12 mos (298,030) 1 Assistant City Manager* 298,030 298,030 12 mos 298,030 0 - - - -
* Organizational Change in FY 23-24
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Community Development 1 Housing Programs Coordinator 162,390 162,390 12 mos 162,390 (1) Senior Community Development Analyst (139,960) (139,960) 12 mos (139,960) 0 22,430 - 22,430 22,430
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Finance & Management Services 1 Tax Compliance Officer 127,480 127,480 12 mos 127,480 (1) Business Tax Collector/Inspector (120,180) (120,180) 12 mos (120,180) 0 7,300 - 7,300 7,300
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Police Department 1 Police Oversight Commission Secretary 96,050 96,050 12 mos 96,050 (1) Senior Office Assistant (89,880) (89,880) 12 mos (89,880) 1 Senior Accounting Assistant* 112,660 112,660 12 mos 112,660 (1) Accounting Assistant (112,660) (112,660) 12 mos (112,660) 0 6,170 6,170 - 6,170
* Organizational Change in FY 23-24
Department Qty. Position Fiscal Impact General Fund Non-General Fund Value in months for FY 23-24 Annual Value
Public Works 1 Public Works Projects Specialist 146,850 146,850 12 mos 146,850 (1) Management Aide (139,850) (139,850) 12 mos (139,850) Proposed Full-Time Workforce Changes - FY 24-25
Organizational Changes - Reallocations
27 City Council 40 – 46 6/4/2024
Proposed Full-Time Workforce Changes - FY 24-25
Organizational Changes - Reallocations
2 Assistant Engineer 266,580 266,580 12 mos 266,580
(2) Public Works Contracts Administrator (266,580) (266,580) 12 mos (266,580) 1 Assistant Engineer 110,270 110,270 12 mos 110,270
(1) Engineering Technician (101,450) (101,450) 12 mos (101,450) 1 Park and Landscape Design Manager 188,710 188,710 12 mos 188,710 (1) Associate Park and Landscape Planner (177,850) (177,850) 12 mos (177,850) 1 Principal Civil Engineer 203,820 203,820 12 mos 203,820 (1) Administrative Services Manager (191,220) (191,220) 12 mos (191,220) 0 39,280 32,280 7,000 39,280
Total Reallocation Change 0 103,880 67,150 36,730 103,880 28 City Council 40 – 47 6/4/2024
CITY MANAGER’S
OFFICE
29 City Council 40 – 48 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes Funded
FY 24-25
Administrative Receptionist (Excepted) (UC) 1 1
Administrative Secretary (Excepted) (UC) 1 1
Assistant City Manager (EM)* 1 1 2
City Manager (EM) 1 1
Deputy City Manager (EM)** 1 1
Equity and Inclusion Coordinator (Excepted) (UC) 1 (1) 0 Executive Assistant (Excepted) (UC) 2 2
Management Aide (Excepted) (UC) 1 1
Management Analyst (Excepted) (UC) 3 3
Principal Management Analyst (Excepted) (AM) 1 1
Public Affairs Information Officer (Excepted) (AM) 1 1
Secretary to the City Manager (Excepted) (AM) 1 1
Strategic Communications Manager (Excepted) (MM) 1 (1) 0 Funded Total 16 (1) 15
*Organizational Change in FY 23-24
**Position(s) added in FY 23-24 March 19, 2024 City Council Meeting Reso #2024-006 GENERAL FUND 14.00
1.00 15.00
City Manager's Office
Position Summary
TOTAL FUNDED POSITIONS
FEDERAL/STATE GRANTS
30 City Council 40 – 49 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
CITY MANAGER
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01103010 CITY MANAGER 1,886,993 2,647,971 2,844,680 3,663,160 01103017 CMO - SERVICE ENHANCEMENT 463,342 216,667 300,000 300,000 TOTAL EXPENDITURES 2,350,335 2,864,637 3,144,680 3,963,160
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 1,720,158 2,229,190 2,375,220 3,110,310 62000 CONTRACTUALS 434,910 330,739 460,990 443,760
63000 COMMODITIES 23,745 50,559 40,520 40,520
65000 FIXED CHARGES 171,522 254,095 230,120 308,570
66000 CAPITAL 0 55 37,830 60,000
TOTAL 2,350,335 2,864,637 3,144,680 3,963,160
City Council
31 40 – 50 6/4/2024
GENERAL FUND
CITY MANAGER ACCOUNTING UNIT
CMO - SERVICE ENHANCEMENT 01103017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 129,256 0 0 0
61040 Salaries Overtime 307 0 0 0
61100 Retirement-Employer Normal Cost 15,205 0 0 0
61120 Medicare Insurance 1,857 0 0 0
61130 Health Insurance 33,383 0 0 0
SUBTOTAL SALARIES & BENEFITS 180,008 0 0 0
62300 Contract Services-Professional 283,333 216,667 300,000 300,000 SUBTOTAL CONTRACTUALS 283,333 216,667 300,000 300,000
TOTAL 463,342 216,667 300,000 300,000
City Council
32 40 – 51 6/4/2024
GENERAL FUND
CITY MANAGER ACCOUNTING UNIT
CITY MANAGER 01103010
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,120,963 1,603,194 1,685,260 2,279,430 61010 Salaries Cash Out/Separation 0 7,747 0 0
61020 Salaries Part-Time 121,011 98,574 161,430 169,510 61040 Salaries Overtime 30,244 5,231 0 0
61100 Retirement-Employer Normal Cost 78,567 126,278 153,680 189,060 61102 Retirement- Employer Unfunded- Miscellaneous 0 23,254 0 10,820 61110 Part-Time Retirement 1,616 844 5,900 6,210
61120 Medicare Insurance 18,379 26,155 26,440 35,370
61130 Health Insurance 109,786 226,091 251,880 299,520
61170 Retiree Health Benefits 9,113 9,367 10,510 21,900 61180 Worker Compensation Insurance 50,470 102,454 80,120 98,490 SUBTOTAL SALARIES & BENEFITS 1,540,150 2,229,190 2,375,220 3,110,310 62010 Communications 110,711 69,474 53,190 35,960
62120 Training, Transportation, Meetings 8,047 8,838 35,000 35,000 62131 SAMA Wellness and Fitness Program Reimbursements 2,709 300 1,500 1,500 62140 Membership, Subscription & Dues 3,986 1,655 10,000 10,000 62300 Contract Services-Professional 10,237 10,329 43,300 43,300 62600 Parking Validation 3,887 11,476 6,000 6,000
62700 Auto Expense 12,000 12,000 12,000 12,000
SUBTOTAL CONTRACTUALS 151,577 114,072 160,990 143,760
63001 Miscellaneous Operating Expenses 23,484 50,037 37,670 37,670 63300 Gas & Diesel 261 521 2,850 2,850
SUBTOTAL COMMODITIES 23,745 50,559 40,520 40,520
65000 Building Rental 34,880 42,420 42,420 47,700
65010 Rental City Equipment 6,768 7,440 3,040 3,280
65011 Equipment Replacement Charges 6,120 1,530 3,330 3,340 65012 Accident Repair & Replacement 504 504 0 0
65040 IT Maintenance Charge 57,580 55,770 71,110 95,000 65055 Communications- Landlines 0 0 0 13,230
65100 Insurance Charges 59,400 127,896 96,000 128,380
65105 Benefits Overhead 2,820 18,535 14,220 17,640
65210 Delivery Charges 3,450 0 0 0
SUBTOTAL FIXED CHARGES 171,522 254,095 230,120 308,570
66400 Machinery & Equipment 0 0 0 60,000
66511 Computer Software Subscriptions 0 55 37,830 0
SUBTOTAL CAPITAL 0 55 37,830 60,000
TOTAL 1,886,993 2,647,971 2,844,680 3,663,160
City Council
33 40 – 52 6/4/2024
CATV FUND
DEPARTMENT RESOURCE SUMMARY
CITY MANAGER
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
50054 CATV Peg Access Support 544,029 102,674 242,830 242,830 58000 Earning On Investments 11,534 18,054 10,000 10,000 TOTAL REVENUES 555,562 120,728 252,830 252,830
EXPENDITURES
02103010 CATV CAPITAL SUPPORT (PEG) 24,624 77,622 252,830 250,000 TOTAL EXPENDITURES 24,624 77,622 252,830 250,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 2,824 64,132 227,830 225,000
63000 COMMODITIES 21,800 13,490 25,000 25,000
TOTAL 24,624 77,622 252,830 250,000
City Council
34 40 – 53 6/4/2024
CATV FUND
CITY MANAGER ACCOUNTING UNIT
CATV CAPITAL SUPPORT (PEG) 02103002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
50054 CATV Peg Access Support 544,029 102,674 242,830 242,830 58000 Earning On Investments 11,534 18,054 10,000 10,000 SUBTOTAL REVENUES 555,562 120,728 252,830 252,830
TOTAL 555,562 120,728 252,830 252,830
City Council
35 40 – 54 6/4/2024
CATV FUND
CITY MANAGER ACCOUNTING UNIT
CATV CAPITAL SUPPORT (PEG) 02103010
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62010 Communications 2,824 2,842 2,830 0
62300 Contract Services-Professional 0 61,290 225,000 225,000 SUBTOTAL CONTRACTUALS 2,824 64,132 227,830 225,000
63001 Miscellaneous Operating Expenses 21,800 13,490 25,000 25,000 SUBTOTAL COMMODITIES 21,800 13,490 25,000 25,000
TOTAL 24,624 77,622 252,830 250,000
City Council
36 40 – 55 6/4/2024
COVID-19 RESPONSE
DEPARTMENT RESOURCE SUMMARY
CITY MANAGER
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52000 Federal Grant-Direct 0 1,685,467 0 0
TOTAL REVENUES 0 1,685,467 0 0
EXPENDITURES
17803011 HEALTH & EQUITY LITERACY 137,782 2,097,385 143,840 0 TOTAL EXPENDITURES 137,782 2,097,385 143,840 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 55,212 62,764 140,140 0
62000 CONTRACTUALS 82,525 2,023,973 0 0
63000 COMMODITIES 45 10,648 0 0
65000 FIXED CHARGES 0 0 3,700 0
TOTAL 137,782 2,097,385 143,840 0
City Council
37 40 – 56 6/4/2024
COVID-19 RESPONSE
CITY MANAGER ACCOUNTING UNIT
HEALTH & EQUITY LITERACY 17803002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52000 Federal Grant-Direct 0 1,685,467 0 0
SUBTOTAL REVENUES 0 1,685,467 0 0
TOTAL 0 1,685,467 0 0
City Council
38 40 – 57 6/4/2024
COVID-19 RESPONSE
CITY MANAGER ACCOUNTING UNIT
HEALTH & EQUITY LITERACY 17803011
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 45,963 71,792 82,370 0
61020 Salaries Part-Time 0 221 0 0
61100 Retirement-Employer Normal Cost 5,390 (5,390) 10,340 0 61102 Retirement- Employer Unfunded- Miscellaneous 0 0 19,310 0 61120 Medicare Insurance 656 (656) 1,190 0
61130 Health Insurance 3,203 (3,203) 24,240 0
61180 Worker Compensation Insurance 0 0 2,690 0
SUBTOTAL SALARIES & BENEFITS 55,212 62,764 140,140 0
62300 Contract Services-Professional 82,525 2,023,973 0 0 SUBTOTAL CONTRACTUALS 82,525 2,023,973 0 0
63001 Miscellaneous Operating Expenses 45 10,648 0 0
SUBTOTAL COMMODITIES 45 10,648 0 0
65100 Insurance Charges 0 0 3,220 0
65105 Benefits Overhead 0 0 480 0
SUBTOTAL FIXED CHARGES 0 0 3,700 0
TOTAL 137,782 2,097,385 143,840 0
City Council
39 40 – 58 6/4/2024
American Rescue Plan Act
DEPARTMENT RESOURCE SUMMARY
CITY MANAGER
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
18103013 ARPA - CMO 458,868 1,325,398 104,480 132,400
TOTAL EXPENDITURES 458,868 1,325,398 104,480 132,400
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 67,322 23,895 91,540 124,770
62000 CONTRACTUALS 339,940 1,294,178 0 0
63000 COMMODITIES 50,795 2,276 0 0
65000 FIXED CHARGES 0 5,050 12,940 7,630
66000 CAPITAL 810 0 0 0
TOTAL 458,868 1,325,398 104,480 132,400
City Council
40 40 – 59 6/4/2024
American Rescue Plan Act
CITY MANAGER ACCOUNTING UNIT
ARPA - CMO 18103013
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 47,539 (1,047) 73,170 84,300
61020 Salaries Part-Time 7,358 11,554 0 0
61040 Salaries Overtime 647 (556) 0 0
61100 Retirement-Employer Normal Cost 5,636 (378) 9,180 10,300 61102 Retirement- Employer Unfunded- Miscellaneous 0 12,190 0 14,690 61110 Part-Time Retirement 276 433 0 0
61120 Medicare Insurance 822 160 1,060 1,220
61130 Health Insurance 5,046 (2,002) 4,920 12,840
61170 Retiree Health Benefits 0 0 0 840
61180 Worker Compensation Insurance 0 3,541 3,210 580
SUBTOTAL SALARIES & BENEFITS 67,322 23,895 91,540 124,770 62300 Contract Services-Professional 339,940 1,294,178 0 0 SUBTOTAL CONTRACTUALS 339,940 1,294,178 0 0
63001 Miscellaneous Operating Expenses 50,795 2,276 0 0 SUBTOTAL COMMODITIES 50,795 2,276 0 0
65040 IT Maintenance Charge 0 0 8,530 5,940
65055 Communications- Landlines 0 0 0 830
65100 Insurance Charges 0 4,411 3,840 760
65105 Benefits Overhead 0 639 570 100
SUBTOTAL FIXED CHARGES 0 5,050 12,940 7,630
66220 Improvements Other Than Building 810 0 0 0
SUBTOTAL CAPITAL 810 0 0 0
TOTAL 458,868 1,325,398 104,480 132,400
City Council
41 40 – 60 6/4/2024
CITY COUNCIL
42 City Council 40 – 61 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
CITY COUNCIL
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01104012 CITY COUNCIL LEGISLATIVE 528,335 839,595 1,021,070 1,078,970 TOTAL EXPENDITURES 528,335 839,595 1,021,070 1,078,970
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 158,472 171,927 156,290 156,290 62000 CONTRACTUALS 282,024 460,787 766,300 816,300
63000 COMMODITIES 34,960 43,271 34,000 34,000
65000 FIXED CHARGES 52,880 63,610 64,480 72,380
66000 CAPITAL 0 100,000 0 0
TOTAL 528,335 839,595 1,021,070 1,078,970
City Council
43 40 – 62 6/4/2024
GENERAL FUND
CITY COUNCIL ACCOUNTING UNIT
CITY COUNCIL LEGISLATIVE 01104012
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61020 Salaries Part-Time 83,963 85,500 84,000 84,000
61100 Retirement-Employer Normal Cost 3,679 4,089 7,940 7,940 61110 Part-Time Retirement 1,003 1,181 1,120 1,120
61120 Medicare Insurance 1,864 2,217 2,080 2,080
61130 Health Insurance 67,963 78,940 61,150 61,150
SUBTOTAL SALARIES & BENEFITS 158,472 171,927 156,290 156,290 62010 Communications 143 1,089 4,500 0
62120 Training, Transportation, Meetings 15,146 27,271 28,000 38,500 62140 Membership, Subscription & Dues 50,207 1,319 59,800 59,800 62300 Contract Services-Professional 156,948 231,568 196,700 240,700 62302 Contracted Vendor Personnel Services 0 147,649 420,000 420,000 62322 Maintenance & Repair Machinery 34 0 0 0
62600 Parking Validation 17,545 9,890 15,300 15,300
62700 Auto Expense 42,000 42,000 42,000 42,000
SUBTOTAL CONTRACTUALS 282,024 460,787 766,300 816,300
63001 Miscellaneous Operating Expenses 24,227 30,469 20,000 20,000 63030 Legislative Community Events S 10,732 12,802 14,000 14,000 SUBTOTAL COMMODITIES 34,960 43,271 34,000 34,000
65000 Building Rental 52,290 63,610 63,610 71,530
65105 Benefits Overhead 590 0 870 850
SUBTOTAL FIXED CHARGES 52,880 63,610 64,480 72,380
66200 Buildings & Building Improvements 0 100,000 0 0
SUBTOTAL CAPITAL 0 100,000 0 0
TOTAL 528,335 839,595 1,021,070 1,078,970
City Council
44 40 – 63 6/4/2024
CITY CLERK
45 City Council 40 – 64 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes Funded
FY 24-25
Assistant City Clerk (MM) 1 1
City Clerk (EM) 1 1
Executive Secretary (UC) 1 1
Senior Deputy City Clerk 2 2
Senior Office Assistant* 2 2
Funded Total 7 0 7
*Organizational Change in FY 23-24 Mid-Year Report Reso #2024-003
7.00 7.00
GENERAL FUND
City Clerk's Office
Position Summary
TOTAL FUNDED POSITIONS
46 City Council 40 – 65 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
CITY CLERK
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01107017 COTC - SERVICE ENHANCEMENT 207,147 159,056 201,440 240,350 01107031 CLERK OF THE COUNCIL - ADMIN 890,361 1,249,893 2,209,710 1,694,220 TOTAL EXPENDITURES 1,097,509 1,408,949 2,411,150 1,934,570
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 695,394 654,402 961,840 1,014,020 62000 CONTRACTUALS 279,654 619,452 1,283,160 750,500
63000 COMMODITIES 17,221 9,445 22,700 22,700
65000 FIXED CHARGES 105,240 125,651 143,450 146,460
66000 CAPITAL 0 0 0 890
TOTAL 1,097,509 1,408,949 2,411,150 1,934,570
City Council
47 40 – 66 6/4/2024
GENERAL FUND
CITY CLERK ACCOUNTING UNIT
COTC - SERVICE ENHANCEMENT 01107017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 27,311 70,510 105,290
61020 Salaries Part-Time 576 0 0 0
61040 Salaries Overtime 811 1,817 0 0
61100 Retirement-Employer Normal Cost 0 724 8,850 4,420 61110 Part-Time Retirement 22 0 0 0
61120 Medicare Insurance 8 343 1,020 1,520
61130 Health Insurance 0 5,044 24,120 26,640
61170 Retiree Health Benefits 0 0 0 970
61180 Worker Compensation Insurance 0 1,286 30 1,530
SUBTOTAL SALARIES & BENEFITS 1,417 36,527 104,530 140,370 62010 Communications 0 0 1,150 0
62200 Advertising 29,204 24,250 0 0
62300 Contract Services-Professional 171,485 94,101 90,000 90,000 SUBTOTAL CONTRACTUALS 200,690 118,352 91,150 90,000
63001 Miscellaneous Operating Expenses 5,041 1,436 0 0
SUBTOTAL COMMODITIES 5,041 1,436 0 0
65040 IT Maintenance Charge 0 0 5,690 5,940
65055 Communications- Landlines 0 0 0 830
65100 Insurance Charges 0 2,510 60 2,940
65105 Benefits Overhead 0 232 10 270
SUBTOTAL FIXED CHARGES 0 2,742 5,760 9,980
TOTAL 207,147 159,056 201,440 240,350
City Council
48 40 – 67 6/4/2024
GENERAL FUND
CITY CLERK ACCOUNTING UNIT
CLERK OF THE COUNCIL - ADMIN 01107031
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 520,506 334,775 552,590 602,880
61010 Salaries Cash Out/Separation 0 99,032 3,780 0
61020 Salaries Part-Time 22,248 54,498 58,440 37,820
61040 Salaries Overtime 689 3,932 7,000 7,000
61100 Retirement-Employer Normal Cost 27,798 17,608 47,240 55,500 61110 Part-Time Retirement 834 1,981 2,130 1,420
61120 Medicare Insurance 8,032 7,182 8,810 9,020
61130 Health Insurance 86,399 73,890 142,440 132,480
61170 Retiree Health Benefits 3,522 1,070 2,930 5,680
61180 Worker Compensation Insurance 23,950 23,907 31,950 21,850 SUBTOTAL SALARIES & BENEFITS 693,977 617,875 857,310 873,650 62010 Communications 5,578 7,302 9,000 5,490
62120 Training, Transportation, Meetings 3,337 1,572 4,100 6,000 62123 Meals 8,024 6,982 8,000 8,000
62131 SAMA Wellness and Fitness Program Reimbursements 0 0 0 600 62140 Membership, Subscription & Dues 1,105 515 2,700 2,700 62200 Advertising 821 449 3,500 3,500
62300 Contract Services-Professional 49,324 456,751 1,151,210 593,210 62600 Parking Validation 4,775 25,029 7,500 35,000
62700 Auto Expense 6,000 2,500 6,000 6,000
SUBTOTAL CONTRACTUALS 78,964 501,100 1,192,010 660,500
63001 Miscellaneous Operating Expenses 12,180 8,009 22,700 22,700 SUBTOTAL COMMODITIES 12,180 8,009 22,700 22,700
65000 Building Rental 31,680 38,530 38,530 43,330
65040 IT Maintenance Charge 34,550 33,460 34,130 41,560 65055 Communications- Landlines 0 0 0 5,790
65100 Insurance Charges 35,420 46,608 59,400 41,930
65105 Benefits Overhead 1,910 4,311 5,630 3,870
65210 Delivery Charges 1,680 0 0 0
SUBTOTAL FIXED CHARGES 105,240 122,909 137,690 136,480
66511 Computer Software Subscriptions 0 0 0 890
SUBTOTAL CAPITAL 0 0 0 890
TOTAL 890,361 1,249,893 2,209,710 1,694,220
City Council
49 40 – 68 6/4/2024
CITY ATTORNEY
50 City Council 40 – 69 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes FundedFY 24-25
Assistant City Attorney (Excepted) (MM) 5 5
Chief Assistant City Attorney (Excepted) (MM) 1 1
Chief Assistant City Attorney-Employee Relations (Excepted) (CMM) 1 1 City Attorney (EM) 1 1
City Attorney's Office Executive Legal Assistant (Excepted) (AM) 0 1 1 Deputy City Attorney (Excepted) (MM) 3 3
Executive Secretary (UC) 1 (1) 0
Management Analyst – Police Oversight Commission (Excepted) (UC)* 1 1 Paralegal (Excepted) (UC) 3 3
Senior Assistant City Attorney (Excepted) (MM) 1 1 2
Senior Assistant City Attorney-Employee Relations (Excepted) (CMM) 2 (1) 1 Senior Legal Management Analyst (Excepted) (AM) 0 1 1
Senior Paralegal (Excepted) (UC) 3 3
Funded Total 22 1 23
*Position(s) added in FY 23-24 First Quarter Report Reso #2023-067
17.00 1.00
1.00 4.00
23.00 City Attorney's Office
Position Summary
TOTAL FUNDED POSITIONS
INTERNAL SERVICE FUND
CANNABIS PUBLIC BENEFIT FUND
GENERAL FUND
OTHER RESTRICTED FUND
51 City Council 40 – 70 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
CITY ATTORNEY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01108017 CAO - SERVICE ENHANCEMENT 0 0 206,190 224,120
01108032 CITY ATTORNEY 2,416,731 2,981,755 4,159,690 4,276,230 TOTAL EXPENDITURES 2,416,731 2,981,755 4,365,880 4,500,350
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 1,591,014 1,818,869 2,630,790 2,966,790 62000 CONTRACTUALS 513,913 813,749 1,060,710 1,046,490
63000 COMMODITIES 14,318 20,707 311,210 40,000
65000 FIXED CHARGES 294,940 323,990 321,830 366,940
66000 CAPITAL 2,545 4,440 41,340 80,130
TOTAL 2,416,731 2,981,755 4,365,880 4,500,350
City Council
52 40 – 71 6/4/2024
GENERAL FUND
CITY ATTORNEY ACCOUNTING UNIT
CAO - SERVICE ENHANCEMENT 01108017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 0 151,530 165,580
61100 Retirement-Employer Normal Cost 0 0 19,020 20,230 61120 Medicare Insurance 0 0 2,200 2,400
61130 Health Insurance 0 0 25,080 27,480
61170 Retiree Health Benefits 0 0 1,520 1,660
SUBTOTAL SALARIES & BENEFITS 0 0 199,350 217,350
62010 Communications 0 0 1,150 0
SUBTOTAL CONTRACTUALS 0 0 1,150 0
65040 IT Maintenance Charge 0 0 5,690 5,940
65055 Communications- Landlines 0 0 0 830
SUBTOTAL FIXED CHARGES 0 0 5,690 6,770
TOTAL 0 0 206,190 224,120
City Council
53 40 – 72 6/4/2024
GENERAL FUND
CITY ATTORNEY ACCOUNTING UNIT
CITY ATTORNEY 01108032
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,238,056 1,358,858 1,844,030 2,061,700 61010 Salaries Cash Out/Separation 0 67,292 0 0
61020 Salaries Part-Time 1,848 4,925 5,000 5,000
61040 Salaries Overtime 257 377 500 500
61100 Retirement-Employer Normal Cost 107,345 115,681 197,690 231,560 61102 Retirement- Employer Unfunded- Miscellaneous 0 0 750 790 61110 Part-Time Retirement 69 185 0 0
61120 Medicare Insurance 18,204 19,164 24,990 29,860
61130 Health Insurance 135,648 154,250 265,860 319,230
61170 Retiree Health Benefits 9,166 10,731 13,200 20,430 61180 Worker Compensation Insurance 80,420 87,408 79,420 80,370 SUBTOTAL SALARIES & BENEFITS 1,591,014 1,818,869 2,431,440 2,749,440 62010 Communications 25,094 21,720 31,300 22,870
62120 Training, Transportation, Meetings 5,489 2,495 10,000 10,000 62131 SAMA Wellness and Fitness Program Reimbursements 300 300 1,000 1,000 62140 Membership, Subscription & Dues 6,000 6,890 12,000 12,000 62300 Contract Services-Professional 464,272 767,281 987,260 602,620 62302 Contracted Vendor Personnel Services 0 0 5,000 385,000 62600 Parking Validation 12,758 15,064 13,000 13,000
SUBTOTAL CONTRACTUALS 513,913 813,749 1,059,560 1,046,490 63001 Miscellaneous Operating Expenses 14,318 20,707 40,000 40,000 63010 Furniture & Office Equipment 0 0 271,210 0
SUBTOTAL COMMODITIES 14,318 20,707 311,210 40,000
65000 Building Rental 118,910 144,630 144,630 162,640
65040 IT Maintenance Charge 71,970 64,140 71,110 74,210 65055 Communications- Landlines 0 0 0 10,330
65100 Insurance Charges 98,510 100,652 87,440 99,340
65105 Benefits Overhead 4,170 14,568 12,960 13,650
65210 Delivery Charges 1,380 0 0 0
SUBTOTAL FIXED CHARGES 294,940 323,990 316,140 360,170
66510 Computer Software 0 4,440 2,000 0
66511 Computer Software Subscriptions 0 0 39,340 80,130 66600 Books Records Video 2,545 0 0 0
SUBTOTAL CAPITAL 2,545 4,440 41,340 80,130
TOTAL 2,416,731 2,981,755 4,159,690 4,276,230
City Council
54 40 – 73 6/4/2024
CANNABIS PUBLIC BENEFIT
DEPARTMENT RESOURCE SUMMARY
CITY ATTORNEY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01208010 CITY ATTORNEY ENFORCEMENT SERVICES 448,363 514,854 553,080 285,740 TOTAL EXPENDITURES 448,363 514,854 553,080 285,740
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 432,803 479,109 220,570 249,060 62000 CONTRACTUALS 0 0 300,000 0
65000 FIXED CHARGES 15,560 35,745 32,510 36,680
TOTAL 448,363 514,854 553,080 285,740
City Council
55 40 – 74 6/4/2024
CANNABIS PUBLIC BENEFIT
CITY ATTORNEY ACCOUNTING UNIT
CITY ATTORNEY ENFORCEMENT SERVICES 01208010
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 333,678 363,299 151,530 174,680
61100 Retirement-Employer Normal Cost 35,769 34,841 19,020 21,350 61120 Medicare Insurance 4,725 4,987 2,200 2,530
61130 Health Insurance 48,856 49,668 25,080 27,480
61170 Retiree Health Benefits 2,366 3,430 1,520 1,750
61180 Worker Compensation Insurance 7,410 22,884 21,220 21,270 SUBTOTAL SALARIES & BENEFITS 432,803 479,109 220,570 249,060 62300 Contract Services-Professional 0 0 300,000 0
SUBTOTAL CONTRACTUALS 0 0 300,000 0
65040 IT Maintenance Charge 5,760 5,580 5,690 5,940
65055 Communications- Landlines 0 0 0 830
65100 Insurance Charges 9,080 26,351 23,360 26,300
65105 Benefits Overhead 410 3,814 3,460 3,610
65210 Delivery Charges 310 0 0 0
SUBTOTAL FIXED CHARGES 15,560 35,745 32,510 36,680
TOTAL 448,363 514,854 553,080 285,740
City Council
56 40 – 75 6/4/2024
American Rescue Plan Act
DEPARTMENT RESOURCE SUMMARY
CITY ATTORNEY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
18108013 ARPA-CAO 0 14,223 0 0
TOTAL EXPENDITURES 0 14,223 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 0 13,465 0 0
65000 FIXED CHARGES 0 758 0 0
TOTAL 0 14,223 0 0
City Council
57 40 – 76 6/4/2024
American Rescue Plan Act
CITY ATTORNEY ACCOUNTING UNIT
ARPA-CAO 18108013
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 8,698 0 0
61100 Retirement-Employer Normal Cost 0 656 0 0
61102 Retirement- Employer Unfunded- Miscellaneous 0 1,522 0 0 61120 Medicare Insurance 0 229 0 0
61130 Health Insurance 0 1,785 0 0
61180 Worker Compensation Insurance 0 575 0 0
SUBTOTAL SALARIES & BENEFITS 0 13,465 0 0
65100 Insurance Charges 0 662 0 0
65105 Benefits Overhead 0 96 0 0
SUBTOTAL FIXED CHARGES 0 758 0 0
TOTAL 0 14,223 0 0
City Council
58 40 – 77 6/4/2024
HUMAN
RESOURCES
59 City Council 40 – 78 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes FundedFY 24-25
Benefits and Compensation Manager (MM) 1 1
Employee Relations Analyst (UCE) 2 2
Employee Relations Manager (CMM) 1 1
Executive Director of Human Resources (EM) 1 1
Executive Secretary – Human Resources (UCE) 1 1
Human Resources Analyst (UC) 5 (1) 4
Human Resources Operations Manager (CMM) 1 1
Human Resources Technician (UC) 4 4
Organizational Development and Training Manager (MM) 1 1 Payroll Systems Analyst (UC) 1 1
Principal Employee Relations Analyst (CAM) 1 1
Principal Human Resources Analyst (AM) 2 2
Risk Management Analyst (UC) 2 2
Risk Management Assistant (UC) 1 1
Risk Management Specialist (UC) 1 1
Risk Management Supervisor (AM) 1 1
Risk Manager (MM) 1 1
Safety Administrator (MM) 1 1
Senior Employee Relations Analyst (CAM) 1 1
Senior Human Resources Analyst (AM) 2 2
Senior Organizational Development and Training Analyst (AM) 1 1 Funded Total 32 (1) 31
16.95 13.60
0.45 TOTAL FUNDED POSITIONS 31.00
GENERAL FUND
INTERNAL SERVICE FUND
FEDERAL/STATE GRANTS
Human Resources
Position Summary
60 City Council 40 – 79 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
HUMAN RESOURCES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01109017 HR - SERVICE ENHANCEMENT 116,401 5,580 0 0
01109050 HUMAN RESOURCES 2,861,679 2,281,002 2,763,240 2,808,350 01109051 HR EMPLOYEE RELATIONS-Service Enhancements 0 1,329,620 1,520,300 1,585,020 TOTAL EXPENDITURES 2,978,080 3,616,201 4,283,540 4,393,370
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 2,072,385 2,473,622 2,866,530 3,181,000 62000 CONTRACTUALS 609,984 733,293 1,020,940 749,390
63000 COMMODITIES 50,811 70,661 56,000 56,000
65000 FIXED CHARGES 244,900 338,626 250,570 317,480
66000 CAPITAL 0 0 89,500 89,500
TOTAL 2,978,080 3,616,201 4,283,540 4,393,370
City Council
61 40 – 80 6/4/2024
GENERAL FUND
HUMAN RESOURCES ACCOUNTING UNIT
HR - SERVICE ENHANCEMENT 01109017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 82,095 0 0 0
61040 Salaries Overtime 207 0 0 0
61100 Retirement-Employer Normal Cost 9,769 0 0 0
61120 Medicare Insurance 1,159 0 0 0
61130 Health Insurance 23,170 0 0 0
SUBTOTAL SALARIES & BENEFITS 116,401 0 0 0
65040 IT Maintenance Charge 0 5,580 0 0
SUBTOTAL FIXED CHARGES 0 5,580 0 0
TOTAL 116,401 5,580 0 0
City Council
62 40 – 81 6/4/2024
GENERAL FUND
HUMAN RESOURCES ACCOUNTING UNIT
HR EMPLOYEE RELATIONS-Service Enhancements 01109051
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 721,839 840,240 819,790
61100 Retirement-Employer Normal Cost 0 40,712 68,140 61,010 61120 Medicare Insurance 0 10,242 12,140 11,860
61130 Health Insurance 0 103,708 146,080 134,620
61170 Retiree Health Benefits 0 5,507 5,530 7,830
61180 Worker Compensation Insurance 0 42,258 4,780 40,240 SUBTOTAL SALARIES & BENEFITS 0 924,266 1,076,910 1,075,350 62010 Communications 0 0 6,990 0
62120 Training, Transportation, Meetings 0 9,896 15,750 14,200 62140 Membership, Subscription & Dues 0 2,150 4,950 6,500 62300 Contract Services-Professional 0 322,744 356,300 356,300 62322 Maintenance & Repair Machinery 0 0 1,500 1,200
62700 Auto Expense 0 1,200 700 1,000
SUBTOTAL CONTRACTUALS 0 335,990 386,190 379,200
63001 Miscellaneous Operating Expenses 0 9,094 15,900 15,900 SUBTOTAL COMMODITIES 0 9,094 15,900 15,900
65040 IT Maintenance Charge 0 0 34,700 48,240
65055 Communications- Landlines 0 0 0 6,720
65100 Insurance Charges 0 52,649 5,750 52,390
65105 Benefits Overhead 0 7,620 850 7,220
SUBTOTAL FIXED CHARGES 0 60,270 41,300 114,570
TOTAL 0 1,329,620 1,520,300 1,585,020
City Council
63 40 – 82 6/4/2024
GENERAL FUND
HUMAN RESOURCES ACCOUNTING UNIT
HUMAN RESOURCES 01109050
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,210,197 1,095,314 1,010,080 1,253,690 61010 Salaries Cash Out/Separation 126,452 1,878 6,920 8,530 61020 Salaries Part-Time 226,250 130,805 398,840 398,840 61040 Salaries Overtime 476 2,784 10,800 10,800
61100 Retirement-Employer Normal Cost 96,331 80,600 99,600 121,170 61110 Part-Time Retirement 4,295 3,739 3,100 4,660
61120 Medicare Insurance 21,708 17,394 14,610 18,160
61130 Health Insurance 166,316 138,831 157,390 209,590
61170 Retiree Health Benefits 5,959 4,884 4,660 12,220
61180 Worker Compensation Insurance 98,000 73,127 83,620 67,990 SUBTOTAL SALARIES & BENEFITS 1,955,984 1,549,356 1,789,620 2,105,650 62010 Communications 23,345 23,828 11,290 3,980
62120 Training, Transportation, Meetings 59,284 41,879 90,120 90,120 62131 SAMA Wellness and Fitness Program Reimbursements 1,785 888 1,650 1,650 62140 Membership, Subscription & Dues 5,668 18,388 20,000 20,000 62200 Advertising 6,650 11,024 11,450 11,450
62300 Contract Services-Professional 499,652 282,375 455,590 199,950 62302 Contracted Vendor Personnel Services 6,900 5,900 8,750 8,750 62322 Maintenance & Repair Machinery 0 1,473 3,500 1,890 62600 Parking Validation 4,301 10,348 30,000 30,000
62700 Auto Expense 2,400 1,200 2,400 2,400
SUBTOTAL CONTRACTUALS 609,984 397,303 634,750 370,190
63001 Miscellaneous Operating Expenses 50,811 61,566 40,100 40,100 SUBTOTAL COMMODITIES 50,811 61,566 40,100 40,100
65000 Building Rental 31,070 37,790 37,790 42,490
65040 IT Maintenance Charge 93,560 129,390 56,030 52,390 65055 Communications- Landlines 0 0 0 7,300
65100 Insurance Charges 113,570 92,394 100,560 88,540
65105 Benefits Overhead 4,640 13,203 14,890 12,190
65210 Delivery Charges 2,060 0 0 0
SUBTOTAL FIXED CHARGES 244,900 272,776 209,270 202,910
66511 Computer Software Subscriptions 0 0 89,500 89,500 SUBTOTAL CAPITAL 0 0 89,500 89,500
TOTAL 2,861,679 2,281,002 2,763,240 2,808,350
City Council
64 40 – 83 6/4/2024
AIR QUALITY IMPR. (AB 2766)
DEPARTMENT RESOURCE SUMMARY
HUMAN RESOURCES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
03109050 HUMAN RESOURCES-AIR QUALITY IMPROVM 101,389 96,808 150,350 156,300 TOTAL EXPENDITURES 101,389 96,808 150,350 156,300
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 65,817 56,055 63,580 75,250
62000 CONTRACTUALS 1,409 1,033 3,520 3,000
63000 COMMODITIES 26 0 7,000 7,000
65000 FIXED CHARGES 26,502 26,762 20,130 14,820
68000 TRANSFERS 375 1,461 1,120 1,230
69000 MISCELLANEOUS 7,260 11,497 55,000 55,000
TOTAL 101,389 96,808 150,350 156,300
City Council
65 40 – 84 6/4/2024
AIR QUALITY IMPR. (AB 2766)
HUMAN RESOURCES ACCOUNTING UNIT
HUMAN RESOURCES-AIR QUALITY IMPROVM 03109050
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 47,704 36,315 37,820 48,780
61020 Salaries Part-Time 0 0 5,000 5,000
61100 Retirement-Employer Normal Cost 5,084 3,009 3,680 2,040 61102 Retirement- Employer Unfunded- Miscellaneous 4,306 6,976 5,870 5,890 61110 Part-Time Retirement 0 0 400 400
61120 Medicare Insurance 733 524 550 700
61130 Health Insurance 5,255 7,017 7,320 9,980
61170 Retiree Health Benefits 375 0 160 450
61180 Worker Compensation Insurance 2,360 2,215 2,780 2,010 SUBTOTAL SALARIES & BENEFITS 65,817 56,055 63,580 75,250 62010 Communications 0 0 520 0
62120 Training, Transportation, Meetings 194 0 1,200 1,200 62140 Membership, Subscription & Dues 1,212 1,033 1,800 1,800 62302 Contracted Vendor Personnel Services 3 0 0 0
SUBTOTAL CONTRACTUALS 1,409 1,033 3,520 3,000
63001 Miscellaneous Operating Expenses 26 0 7,000 7,000 SUBTOTAL COMMODITIES 26 0 7,000 7,000
65040 IT Maintenance Charge 2,590 3,350 2,560 2,670
65055 Communications- Landlines 0 0 0 370
65100 Insurance Charges 2,730 2,760 3,340 2,620
65105 Benefits Overhead 130 399 500 360
65210 Delivery Charges 50 0 0 0
65400 Indirect Costs 21,002 20,253 13,730 8,800
SUBTOTAL FIXED CHARGES 26,502 26,762 20,130 14,820
68001 POB Misc Xfer to Fund 406 375 1,461 1,120 1,230
SUBTOTAL TRANSFERS 375 1,461 1,120 1,230
69106 Incentive Drawings 7,260 11,497 55,000 55,000
SUBTOTAL MISCELLANEOUS 7,260 11,497 55,000 55,000
TOTAL 101,389 96,808 150,350 156,300
City Council
66 40 – 85 6/4/2024
LIABILITY AND PROPERTY INS FND
DEPARTMENT RESOURCE SUMMARY
HUMAN RESOURCES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
56000 Charges To Departments 10,635,080 12,108,015 10,694,020 11,753,430 57000 Expense Reimbursement 88,959 0 0 0
57010 Miscellaneous Recoveries 15,936 9,785 100,000 0
57019 Insurance Reimbursement (36) 26,298 300,000 44,700 58000 Earning On Investments 114,116 124,265 49,000 49,000 58002 Net Increase (Decrease) In Fai (29,205) (1,450,448) 0 0 59000-011 Transfer From Fund 011 1,500,000 4,654,820 4,654,820 4,654,820 TOTAL REVENUES 12,324,851 15,472,736 15,797,840 16,501,950
EXPENDITURES
08009051 LIABILITY & PROPERTY INS FUND 13,886,305 15,479,174 15,546,210 16,120,480 08009052 SAFETY PROGRAM 108,288 337,485 407,190 381,470 08009053 RISK MANAGEMENT PROJECTS 0 1,381,617 0 0
TOTAL EXPENDITURES 13,994,592 17,198,276 15,953,400 16,501,950
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 685,752 660,545 781,960 771,660 62000 CONTRACTUALS 734,563 640,899 1,174,320 1,130,680
63000 COMMODITIES 112,517 306,011 211,290 211,290
64000 INSURANCE & CLAIMS 12,163,899 13,758,496 13,436,300 14,076,380 65000 FIXED CHARGES 274,750 376,062 288,350 231,610
66000 CAPITAL 0 1,412,359 27,500 43,390
67000 DEBT SERVICE 23,111 43,904 33,680 36,940
TOTAL 13,994,592 17,198,276 15,953,400 16,501,950
City Council
67 40 – 86 6/4/2024
LIABILITY AND PROPERTY INS FND
HUMAN RESOURCES ACCOUNTING UNIT
RISK MANAGEMENT PROJECTS 08009053
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66200 Buildings & Building Improvements 0 1,381,617 0 0 SUBTOTAL CAPITAL 0 1,381,617 0 0
TOTAL 0 1,381,617 0 0
City Council
68 40 – 87 6/4/2024
LIABILITY AND PROPERTY INS FND
HUMAN RESOURCES ACCOUNTING UNIT
LIABILITY & PROPERTY INS REVEN 08009002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
56000 Charges To Departments 10,635,080 12,108,015 10,694,020 11,753,430 57000 Expense Reimbursement 88,959 0 0 0
57010 Miscellaneous Recoveries 15,936 9,785 100,000 0
57019 Insurance Reimbursement (36) 26,298 300,000 44,700 58000 Earning On Investments 114,116 124,265 49,000 49,000 58002 Net Increase (Decrease) In Fai (29,205) (1,450,448) 0 0 59000 Transfer From Fund 011 1,500,000 4,654,820 4,654,820 4,654,820 SUBTOTAL REVENUES 12,324,851 15,472,736 15,797,840 16,501,950 TOTAL 12,324,851 15,472,736 15,797,840 16,501,950
City Council
69 40 – 88 6/4/2024
LIABILITY AND PROPERTY INS FND
HUMAN RESOURCES ACCOUNTING UNIT
LIABILITY & PROPERTY INS FUND 08009051
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 373,320 402,194 463,390 443,990
61010 Salaries Cash Out/Separation 36,131 0 25,000 3,220 61020 Salaries Part-Time 6,083 19,304 0 0
61040 Salaries Overtime 296 324 10,000 10,000
61100 Retirement-Employer Normal Cost 23,290 25,105 39,360 49,470 61102 Retirement- Employer Unfunded- Miscellaneous 152,546 58,202 47,520 52,850 61110 Part-Time Retirement 226 724 670 0
61120 Medicare Insurance 5,597 5,995 12,640 6,420
61130 Health Insurance 59,858 58,959 78,940 83,870
61170 Retiree Health Benefits 1,877 1,889 2,040 4,380
61180 Worker Compensation Insurance 25,480 25,165 22,090 23,370 SUBTOTAL SALARIES & BENEFITS 684,705 597,860 701,650 677,570 62010 Communications 3,570 3,570 15,840 2,280
62120 Training, Transportation, Meetings 1,999 6,026 15,000 15,000 62130 Tuition Reimbursement 0 0 6,000 6,000
62140 Membership, Subscription & Dues 3,238 6,027 6,700 6,700 62300 Contract Services-Professional 399,340 225,429 635,860 625,860 62302 Contracted Vendor Personnel Services 292,215 360,712 360,500 376,390 62600 Parking Validation 0 0 2,550 2,550
62700 Auto Expense 1,200 1,200 600 600
SUBTOTAL CONTRACTUALS 701,563 602,964 1,043,050 1,035,380 63001 Miscellaneous Operating Expenses 38,277 123,043 36,290 36,290 SUBTOTAL COMMODITIES 38,277 123,043 36,290 36,290
64010 Insurance Payment 6,782,705 8,281,321 9,036,300 9,640,380 64050 Losses Paid 5,261,329 5,394,243 4,200,000 4,236,000 64070 Unemployment Claims Paid 119,866 82,931 200,000 200,000 SUBTOTAL INSURANCE & CLAIMS 12,163,899 13,758,496 13,436,300 14,076,380 65000 Building Rental 55,200 67,140 67,140 75,500
65040 IT Maintenance Charge 20,730 18,130 19,060 26,270 65055 Communications- Landlines 0 0 0 3,660
65100 Insurance Charges 29,520 30,762 26,560 30,440
65105 Benefits Overhead 1,170 4,453 3,930 4,190
65400 Indirect Costs 168,130 232,423 151,050 74,470
SUBTOTAL FIXED CHARGES 274,750 352,908 267,740 214,530
66400 Machinery & Equipment 0 0 10,000 15,890
66510 Computer Software 0 0 2,500 2,500
66511 Computer Software Subscriptions 0 0 15,000 25,000 SUBTOTAL CAPITAL 0 0 27,500 43,390
67301 POB Principal-Misc 0 15,544 5,330 8,630
67311 POB Interest - Misc 23,111 28,360 28,350 28,310
SUBTOTAL DEBT SERVICE 23,111 43,904 33,680 36,940
TOTAL 13,886,305 15,479,174 15,546,210 16,120,480
City Council
70 40 – 89 6/4/2024
LIABILITY AND PROPERTY INS FND
HUMAN RESOURCES ACCOUNTING UNIT
SAFETY PROGRAM 08009052
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 37,936 55,430 59,330
61040 Salaries Overtime 1,047 0 0 0
61100 Retirement-Employer Normal Cost 0 4,061 6,960 7,250 61102 Retirement- Employer Unfunded- Miscellaneous 0 9,416 4,030 10,220 61120 Medicare Insurance 0 516 800 860
61130 Health Insurance 0 8,206 12,540 13,740
61170 Retiree Health Benefits 0 358 550 590
61180 Worker Compensation Insurance 0 2,191 0 2,100
SUBTOTAL SALARIES & BENEFITS 1,047 62,685 80,310 94,090 62010 Communications 0 0 570 0
62120 Training, Transportation, Meetings 3,137 875 35,000 30,000 62140 Membership, Subscription & Dues 300 0 1,300 300
62300 Contract Services-Professional 29,564 37,060 94,400 65,000 SUBTOTAL CONTRACTUALS 33,000 37,935 131,270 95,300
63001 Miscellaneous Operating Expenses 74,240 182,968 175,000 175,000 SUBTOTAL COMMODITIES 74,240 182,968 175,000 175,000
65040 IT Maintenance Charge 0 0 2,840 2,970
65055 Communications- Landlines 0 0 0 410
65100 Insurance Charges 0 2,730 0 2,740
65105 Benefits Overhead 0 395 0 380
65400 Indirect Costs 0 20,030 17,770 10,580
SUBTOTAL FIXED CHARGES 0 23,154 20,610 17,080
66511 Computer Software Subscriptions 0 30,743 0 0
SUBTOTAL CAPITAL 0 30,743 0 0
TOTAL 108,288 337,485 407,190 381,470
City Council
71 40 – 90 6/4/2024
EMPLOYEE GROUP INSURANCE
DEPARTMENT RESOURCE SUMMARY
HUMAN RESOURCES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
56000 Charges To Departments 20,992,241 21,955,229 22,235,020 23,462,070 56090 Benefit Overhead Charge 399,444 1,515,760 1,399,410 1,399,410 56800 Employee Contribution 2,586,047 2,772,504 2,682,300 3,762,770 56801 Medical Contribution 241,326 293,069 254,620 354,260 56802 Child Care Contribution 79,048 83,528 102,910 90,010 56804 POA Retiree Health Insurance-City Contribution 2,457,740 1,199,590 0 0 58000 Earning On Investments 24 3,986 0 0
59000-011 Transfer From Fund 011 3,400,000 2,534,580 2,534,580 2,534,580 TOTAL REVENUES 30,155,870 30,358,246 29,208,840 31,603,100
EXPENDITURES
08109052 SECTION 125 BENEFITS. 329,782 399,153 367,610 456,270 08109053 EMPLOYEE GROUP INSURANCE 28,581,555 28,756,965 29,497,020 30,644,200 TOTAL EXPENDITURES 28,911,336 29,156,118 29,864,630 31,100,470
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 926,766 906,018 1,035,960 1,147,990 62000 CONTRACTUALS 100,289 175,008 347,940 325,150
63000 COMMODITIES 3,696 18,430 20,000 20,000
64000 INSURANCE & CLAIMS 27,511,384 27,550,282 28,065,280 29,219,990 65000 FIXED CHARGES 340,689 452,215 353,890 261,760
66000 CAPITAL 0 0 0 80,000
67000 DEBT SERVICE 28,512 54,165 41,560 45,580
TOTAL 28,911,336 29,156,118 29,864,630 31,100,470
City Council
72 40 – 91 6/4/2024
EMPLOYEE GROUP INSURANCE
HUMAN RESOURCES ACCOUNTING UNIT
SECTION 125 BENEFITS REVENUE 08109002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
56000 Charges To Departments 20,992,241 21,955,229 22,235,020 23,462,070 56090 Benefit Overhead Charge 399,444 1,515,760 1,399,410 1,399,410 56800 Employee Contribution 2,586,047 2,772,504 2,682,300 3,762,770 56801 Medical Contribution 241,326 293,069 254,620 354,260 56802 Child Care Contribution 79,048 83,528 102,910 90,010 56804 POA Retiree Health Insurance-City Contribution 2,457,740 1,199,590 0 0 58000 Earning On Investments 24 3,986 0 0
59000 Transfer From Fund 011 3,400,000 2,534,580 2,534,580 2,534,580 SUBTOTAL REVENUES 30,155,870 30,358,246 29,208,840 31,603,100 TOTAL 30,155,870 30,358,246 29,208,840 31,603,100
City Council
73 40 – 92 6/4/2024
EMPLOYEE GROUP INSURANCE
HUMAN RESOURCES ACCOUNTING UNIT
SECTION 125 BENEFITS. 08109052
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
64090 Benefit Payments-Medical 252,701 307,702 254,620 354,260 64093 Benefit Payments-Child Care 77,080 77,690 102,910 90,010 64094 Flex Acct Bank Charges 0 13,761 10,080 12,000
SUBTOTAL INSURANCE & CLAIMS 329,782 399,153 367,610 456,270 TOTAL 329,782 399,153 367,610 456,270
City Council
74 40 – 93 6/4/2024
EMPLOYEE GROUP INSURANCE
HUMAN RESOURCES ACCOUNTING UNIT
EMPLOYEE GROUP INSURANCE 08109053
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 532,974 589,736 678,090 744,380
61010 Salaries Cash Out/Separation 57,922 0 0 11,830
61020 Salaries Part-Time 0 4,891 39,050 28,920
61040 Salaries Overtime 10,328 99 12,000 5,000
61100 Retirement-Employer Normal Cost 29,339 53,787 72,940 79,780 61102 Retirement- Employer Unfunded- Miscellaneous 186,846 124,699 100,100 107,790 61110 Part-Time Retirement 0 183 0 1,080
61120 Medicare Insurance 7,527 8,493 9,840 11,210
61130 Health Insurance 68,821 85,796 89,190 117,670
61170 Retiree Health Benefits 1,198 2,277 3,720 7,350
61180 Worker Compensation Insurance 31,810 36,058 31,030 32,980 SUBTOTAL SALARIES & BENEFITS 926,766 906,018 1,035,960 1,147,990 62010 Communications 4,080 4,080 11,970 0
62120 Training, Transportation, Meetings 3,984 13,246 22,000 22,000 62131 SAMA Wellness and Fitness Program Reimbursements 0 0 300 600 62140 Membership, Subscription & Dues 420 1,242 3,500 3,500 62200 Advertising 1,324 0 0 0
62300 Contract Services-Professional 89,281 154,975 301,770 290,650 62302 Contracted Vendor Personnel Services 0 86 0 0
62322 Maintenance & Repair Machinery 0 178 6,700 6,700
62600 Parking Validation 0 0 500 500
62700 Auto Expense 1,200 1,200 1,200 1,200
SUBTOTAL CONTRACTUALS 100,289 175,008 347,940 325,150
63001 Miscellaneous Operating Expenses 3,696 18,430 20,000 20,000 SUBTOTAL COMMODITIES 3,696 18,430 20,000 20,000
64010 Insurance Payment 25,098,340 24,942,511 25,480,810 26,480,810 64060 Insurance Pass Through 2,075,362 2,193,984 2,201,410 2,267,460 64092 Benefit Payments-Wellness 7,901 14,634 15,450 15,450 SUBTOTAL INSURANCE & CLAIMS 27,181,603 27,151,129 27,697,670 28,763,720 65000 Building Rental 31,050 37,760 37,760 42,460
65040 IT Maintenance Charge 29,080 33,190 39,530 37,110 65055 Communications- Landlines 0 0 0 5,170
65100 Insurance Charges 36,860 44,924 37,310 42,940
65105 Benefits Overhead 1,480 6,502 5,530 5,910
65210 Delivery Charges 1,690 0 0 0
65400 Indirect Costs 240,529 329,839 233,760 128,170
SUBTOTAL FIXED CHARGES 340,689 452,215 353,890 261,760
66511 Computer Software Subscriptions 0 0 0 80,000
SUBTOTAL CAPITAL 0 0 0 80,000
67301 POB Principal-Misc 0 19,176 6,580 10,650
67311 POB Interest - Misc 28,512 34,988 34,980 34,930
SUBTOTAL DEBT SERVICE 28,512 54,165 41,560 45,580
TOTAL 28,581,555 28,756,965 29,497,020 30,644,200
City Council
75 40 – 94 6/4/2024
WORKERS COMPENSATION FUND
DEPARTMENT RESOURCE SUMMARY
HUMAN RESOURCES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
56000 Charges To Departments 9,619,677 10,182,080 9,647,980 9,647,980 56900 Principal Repayment 0 0 292,000 292,000
57000 Expense Reimbursement 0 454,030 126,000 0
57006 Expense Reimbursement-Condemn Deposit 465 0 0 0
58000 Earning On Investments 117,796 170,789 68,100 100,000 58002 Net Increase (Decrease) In Fai (1,067,419) (558,394) 0 0 TOTAL REVENUES 8,670,519 10,248,505 10,134,080 10,039,980
EXPENDITURES
08209052 SAFETY PROGRAM 106,567 289,380 521,800 558,070 08209054 WORKERS COMPENSATION FUND 8,530,237 9,175,503 9,515,180 9,479,570 TOTAL EXPENDITURES 8,636,804 9,464,883 10,036,980 10,037,640
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 565,541 495,095 586,220 608,800 62000 CONTRACTUALS 1,417,964 1,549,113 2,400,310 1,732,100 63000 COMMODITIES 93,380 168,809 291,000 291,000
64000 INSURANCE & CLAIMS 6,315,537 6,901,665 6,500,000 7,150,000 65000 FIXED CHARGES 224,396 296,866 230,320 193,050
66000 CAPITAL 0 15,371 0 30,740
67000 DEBT SERVICE 19,984 37,965 29,130 31,950
TOTAL 8,636,804 9,464,883 10,036,980 10,037,640
City Council
76 40 – 95 6/4/2024
WORKERS COMPENSATION FUND
HUMAN RESOURCES ACCOUNTING UNIT
WORKERS COMPENSATION REVENUE 08209002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
56000 Charges To Departments 9,619,677 10,182,080 9,647,980 9,647,980 56900 Principal Repayment 0 0 292,000 292,000
57000 Expense Reimbursement 0 454,030 126,000 0
57006 Expense Reimbursement-Condemn Deposit 465 0 0 0
58000 Earning On Investments 117,796 170,789 68,100 100,000 58002 Net Increase (Decrease) In Fai (1,067,419) (558,394) 0 0 SUBTOTAL REVENUES 8,670,519 10,248,505 10,134,080 10,039,980 TOTAL 8,670,519 10,248,505 10,134,080 10,039,980
City Council
77 40 – 96 6/4/2024
WORKERS COMPENSATION FUND
HUMAN RESOURCES ACCOUNTING UNIT
SAFETY PROGRAM 08209052
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 35,915 55,430 59,340
61100 Retirement-Employer Normal Cost 0 4,061 6,950 7,250 61102 Retirement- Employer Unfunded- Miscellaneous 0 9,416 4,030 10,220 61120 Medicare Insurance 0 516 810 860
61130 Health Insurance 0 8,206 12,540 13,740
61170 Retiree Health Benefits 0 358 560 600
61180 Worker Compensation Insurance 0 2,191 0 1,990
SUBTOTAL SALARIES & BENEFITS 0 60,663 80,320 94,000
62010 Communications 0 0 3,570 0
62120 Training, Transportation, Meetings 4,733 4,159 45,000 45,000 62140 Membership, Subscription & Dues 0 125 1,300 1,300 62300 Contract Services-Professional 11,925 21,393 94,400 95,000 62700 Auto Expense 0 0 600 0
SUBTOTAL CONTRACTUALS 16,657 25,678 144,870 141,300
63001 Miscellaneous Operating Expenses 89,910 164,514 276,000 276,000 SUBTOTAL COMMODITIES 89,910 164,514 276,000 276,000
65040 IT Maintenance Charge 0 0 2,840 2,970
65055 Communications- Landlines 0 0 0 410
65100 Insurance Charges 0 2,730 0 2,590
65105 Benefits Overhead 0 395 0 360
65400 Indirect Costs 0 20,030 17,770 9,700
SUBTOTAL FIXED CHARGES 0 23,154 20,610 16,030
66511 Computer Software Subscriptions 0 15,371 0 30,740 SUBTOTAL CAPITAL 0 15,371 0 30,740
TOTAL 106,567 289,380 521,800 558,070
City Council
78 40 – 97 6/4/2024
WORKERS COMPENSATION FUND
HUMAN RESOURCES ACCOUNTING UNIT
WORKERS COMPENSATION FUND 08209054
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 275,775 296,861 327,470 337,260
61010 Salaries Cash Out/Separation 48,175 0 25,000 3,220 61020 Salaries Part-Time 9,897 4,047 0 0
61040 Salaries Overtime 296 324 10,000 10,000
61100 Retirement-Employer Normal Cost 20,351 21,721 31,010 36,450 61102 Retirement- Employer Unfunded- Miscellaneous 132,557 50,358 40,230 40,710 61110 Part-Time Retirement 353 152 0 0
61120 Medicare Insurance 4,285 4,300 4,730 4,880
61130 Health Insurance 39,023 36,749 48,780 62,270
61170 Retiree Health Benefits 1,938 2,025 2,050 3,320
61180 Worker Compensation Insurance 32,890 17,894 16,630 16,690 SUBTOTAL SALARIES & BENEFITS 565,541 434,432 505,900 514,800 62010 Communications 4,080 4,080 14,640 0
62120 Training, Transportation, Meetings 2,073 2,945 14,000 14,000 62130 Tuition Reimbursement 0 0 6,000 6,000
62140 Membership, Subscription & Dues 300 555 1,150 1,150 62300 Contract Services-Professional 2,834 2,586 1,576,500 926,500 62302 Contracted Vendor Personnel Services 1,390,819 1,512,070 640,000 640,000 62600 Parking Validation 0 0 2,550 1,950
62700 Auto Expense 1,200 1,200 600 1,200
SUBTOTAL CONTRACTUALS 1,401,307 1,523,436 2,255,440 1,590,800 63001 Miscellaneous Operating Expenses 3,471 4,295 15,000 15,000 SUBTOTAL COMMODITIES 3,471 4,295 15,000 15,000
64010 Insurance Payment 933,562 959,661 1,300,000 1,300,000 64080 Benefit Payments 4,786,624 5,364,503 5,200,000 5,200,000 64081 Benefit Payments-OCFA 595,352 577,500 0 650,000
SUBTOTAL INSURANCE & CLAIMS 6,315,537 6,901,665 6,500,000 7,150,000 65000 Building Rental 55,200 67,140 67,140 75,500
65040 IT Maintenance Charge 15,260 15,060 13,080 17,370 65055 Communications- Landlines 0 0 0 2,420
65100 Insurance Charges 25,530 22,294 20,000 21,730
65105 Benefits Overhead 780 3,227 2,960 2,990
65210 Delivery Charges 1,250 0 0 0
65400 Indirect Costs 126,376 165,990 106,530 57,010
SUBTOTAL FIXED CHARGES 224,396 273,711 209,710 177,020
67301 POB Principal-Misc 0 13,441 4,610 7,470
67311 POB Interest - Misc 19,984 24,524 24,520 24,480
SUBTOTAL DEBT SERVICE 19,984 37,965 29,130 31,950
TOTAL 8,530,237 9,175,503 9,515,180 9,479,570
City Council
79 40 – 98 6/4/2024
QUALITY SERVICE TRAINING
DEPARTMENT RESOURCE SUMMARY
HUMAN RESOURCES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
08809050 QUALITY SERVICE TRAINING 79,537 190,010 0 0
TOTAL EXPENDITURES 79,537 190,010 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 0 133,482 0 0
63000 COMMODITIES 0 22,687 0 0
66000 CAPITAL 79,537 33,841 0 0
TOTAL 79,537 190,010 0 0
City Council
80 40 – 99 6/4/2024
QUALITY SERVICE TRAINING
HUMAN RESOURCES ACCOUNTING UNIT
QUALITY SERVICE TRAINING 08809050
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 0 133,482 0 0
SUBTOTAL CONTRACTUALS 0 133,482 0 0
63001 Miscellaneous Operating Expenses 0 22,687 0 0
SUBTOTAL COMMODITIES 0 22,687 0 0
66511 Computer Software Subscriptions 79,537 33,841 0 0 SUBTOTAL CAPITAL 79,537 33,841 0 0
TOTAL 79,537 190,010 0 0
City Council
81 40 – 100 6/4/2024
American Rescue Plan Act
DEPARTMENT RESOURCE SUMMARY
HUMAN RESOURCES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
18109013 ARPA - HUMAN RESOURCES 60,896 5,342 129,880 0
TOTAL EXPENDITURES 60,896 5,342 129,880 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 60,896 5,017 118,920 0
62000 CONTRACTUALS 0 0 1,150 0
65000 FIXED CHARGES 0 325 9,810 0
TOTAL 60,896 5,342 129,880 0
City Council
82 40 – 101 6/4/2024
American Rescue Plan Act
HUMAN RESOURCES ACCOUNTING UNIT
ARPA - HUMAN RESOURCES 18109013
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 51,297 3,713 80,430 0
61040 Salaries Overtime 1,056 0 0 0
61100 Retirement-Employer Normal Cost 1,989 169 10,090 0 61102 Retirement- Employer Unfunded- Miscellaneous 0 392 0 0 61120 Medicare Insurance 750 55 1,170 0
61130 Health Insurance 5,805 461 24,240 0
61180 Worker Compensation Insurance 0 228 2,990 0
SUBTOTAL SALARIES & BENEFITS 60,896 5,017 118,920 0
62010 Communications 0 0 1,150 0
SUBTOTAL CONTRACTUALS 0 0 1,150 0
65040 IT Maintenance Charge 0 0 5,690 0
65100 Insurance Charges 0 284 3,590 0
65105 Benefits Overhead 0 41 530 0
SUBTOTAL FIXED CHARGES 0 325 9,810 0
TOTAL 60,896 5,342 129,880 0
City Council
83 40 – 102 6/4/2024
FINANCE &
MANAGEMENT
SERVICES
84 City Council 40 – 103 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes Funded
FY 24-25
Accountant I 2 2
Accountant II 7 7
Accounting Manager (MM) 1 1
Accounts Payable Supervisor 1 1
Accounts Payable Technician 3 3
Administrative Services Manager (MM) 1 1
Assistant Buyer 1 1
Assistant Director of Finance and Management Services (MM) 1 1 Budget and Research Manager (AM) 1 1
Business Tax Collector / Inspector 3 (1) 2
Buyer 3 3
Central Services Supervisor 1 1
Customer Service Representative 6 1 7
Data Entry Office Assistant 1 1
Executive Director of Finance and Management Services (EM) 1 1 Executive Secretary (UC) 1 1
Financial Analyst (UC) 1 1
Meter Reader Collector 5 5
Payroll Manager (AM) 1 1
Payroll Systems Analyst (UC) 1 1
Payroll Technician (UC) 4 4
Purchasing Supervisor 1 1
Reprographic Equipment Operator 1 1
Revenue Supervisor 1 1
Senior Accountant 3 3
Senior Accounting Assistant 2 2
Senior Accounting Assistant / Systems Technician 2 2
Senior Budget Analyst (AM) 2 2
Senior Buyer 1 1
Senior Financial Analyst (AM) 1 1
Senior Management Analyst (AM) 1 1
Senior Payroll Technician (UC) 1 1
Supervising Accountant 1 1
Tax Compliance Officer 0 1 1
Treasury and Customer Services Manager (MM) 1 1
Treasury Services Specialist 1 1
Treasury Services Supervisor 1 1
Utilities Billing / Systems Technician 2 2
Utilities Customer Service Supervisor 1 1
Funded Total 69 1 70
63.15 0.85
1.00 4.50
0.50 70.00
Finance & Management Services
Position Summary
ENTERPRISE FUND
TOTAL FUNDED POSITIONS
GENERAL FUND
CANNABIS PUBLIC BENEFIT FUND
FEDERAL/STATE GRANTS
OTHER RESTRICTED FUND
85 City Council 40 – 104 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
FINANCE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01110017 FMSA - SERVICE ENHANCEMENT 127,544 264,683 317,350 334,600 01110100 FIN/MGMT SVS-MANAGEMENT & SUPT 1,470,967 1,351,959 1,646,840 1,914,450 01110110 FIN/MGMT SVS-ACCOUNTING 2,530,727 3,496,975 3,119,020 3,294,160 01110115 FIN/MGMT SVS-PAYROLL 900,707 771,271 934,270 939,050 01110120 FIN/MGMT SVS-PURCHASING 781,338 1,444,953 1,626,540 1,784,470 01110130 FIN/MGMT SVS-TREAS/CUST SVS 2,414,249 2,478,109 2,441,530 2,777,090 01110131 FIN/MGMT SVS-MUNICIPAL UTILITY SERVICES 1,044,485 1,320,873 1,323,160 1,556,940 01110132 FIN/MGMT SVS-TAX AND LICENSING 0 480,162 565,160 667,400 TOTAL EXPENDITURES 9,270,019 11,608,984 11,973,870 13,268,160
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 7,150,168 7,611,203 8,409,070 9,271,950 62000 CONTRACTUALS 921,097 1,213,576 1,404,420 1,743,970 63000 COMMODITIES 183,747 374,404 451,800 414,800
65000 FIXED CHARGES 909,630 1,547,906 1,507,090 1,635,110 66000 CAPITAL 43,068 800,166 140,630 141,380
68000 TRANSFERS 51,710 51,560 51,360 51,450
69000 MISCELLANEOUS 10,598 10,170 9,500 9,500
TOTAL 9,270,019 11,608,984 11,973,870 13,268,160
City Council
86 40 – 105 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FMSA - SERVICE ENHANCEMENT 01110017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 48,715 67,458 69,980 80,270
61040 Salaries Overtime 0 4,473 0 0
61100 Retirement-Employer Normal Cost 5,684 7,515 8,780 9,810 61120 Medicare Insurance 689 1,008 1,010 1,160
61130 Health Insurance 18,299 23,759 24,240 26,880
61170 Retiree Health Benefits 0 0 0 800
61180 Worker Compensation Insurance 0 3,946 2,750 3,620 SUBTOTAL SALARIES & BENEFITS 73,387 108,160 106,760 122,540 62010 Communications 0 0 1,150 0
62300 Contract Services-Professional 54,157 151,306 200,250 200,250 SUBTOTAL CONTRACTUALS 54,157 151,306 201,400 200,250
65040 IT Maintenance Charge 0 0 5,690 5,940
65055 Communications- Landlines 0 0 0 830
65100 Insurance Charges 0 4,482 2,990 4,370
65105 Benefits Overhead 0 736 510 670
SUBTOTAL FIXED CHARGES 0 5,217 9,190 11,810
TOTAL 127,544 264,683 317,350 334,600
City Council
87 40 – 106 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT SVS-MUNICIPAL UTILITY SERVICES 01110131
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 613,881 718,663 729,200 896,520
61010 Salaries Cash Out/Separation 0 65,458 0 0
61020 Salaries Part-Time 66,439 59,562 122,860 129,610
61040 Salaries Overtime 72,795 106,014 50,000 50,000
61100 Retirement-Employer Normal Cost 46,804 54,812 72,030 87,150 61110 Part-Time Retirement 1,912 1,674 4,610 4,860
61120 Medicare Insurance 8,938 11,435 12,330 14,870
61130 Health Insurance 106,274 150,863 183,360 197,640
61170 Retiree Health Benefits 0 0 0 8,760
61180 Worker Compensation Insurance 38,220 44,009 38,390 41,790 SUBTOTAL SALARIES & BENEFITS 955,262 1,212,492 1,212,780 1,431,200 62010 Communications 0 0 10,320 0
62300 Contract Services-Professional 134 0 0 0
SUBTOTAL CONTRACTUALS 134 0 10,320 0
65040 IT Maintenance Charge 46,060 50,200 51,200 59,370 65055 Communications- Landlines 0 0 0 8,270
65100 Insurance Charges 41,110 49,976 41,810 50,360
65105 Benefits Overhead 1,920 8,205 7,050 7,740
SUBTOTAL FIXED CHARGES 89,090 108,381 100,060 125,740
TOTAL 1,044,485 1,320,873 1,323,160 1,556,940
City Council
88 40 – 107 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT SVS-TAX AND LICENSING 01110132
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 268,483 320,830 353,460
61020 Salaries Part-Time 0 91,814 118,830 123,790
61040 Salaries Overtime 0 7,499 0 0
61100 Retirement-Employer Normal Cost 0 19,955 31,020 33,030 61110 Part-Time Retirement 0 2,833 4,390 4,580
61120 Medicare Insurance 0 5,192 6,330 6,900
61130 Health Insurance 0 34,978 62,230 67,880
61170 Retiree Health Benefits 0 0 0 3,440
61180 Worker Compensation Insurance 0 21,041 0 19,350
SUBTOTAL SALARIES & BENEFITS 0 451,794 543,630 612,430
62010 Communications 0 0 3,610 0
62300 Contract Services-Professional 0 462 0 0
SUBTOTAL CONTRACTUALS 0 462 3,610 0
63001 Miscellaneous Operating Expenses 0 88 0 0
SUBTOTAL COMMODITIES 0 88 0 0
65040 IT Maintenance Charge 0 0 17,920 24,640
65055 Communications- Landlines 0 0 0 3,430
65100 Insurance Charges 0 23,894 0 23,320
65105 Benefits Overhead 0 3,923 0 3,580
SUBTOTAL FIXED CHARGES 0 27,817 17,920 54,970
TOTAL 0 480,162 565,160 667,400
City Council
89 40 – 108 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT SVS-MANAGEMENT & SUPT 01110002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
51001 Bingo Licenses 125 130 0 0
51002 Dog Licenses 590,603 538,279 625,000 600,000
51003 Dog Licenses-Civic Collections Inc 28 0 0 0
52365 AB678 Ground Emerg. Medical Transp.(GEMT) Reim (281,894) 0 0 0 52366 CASp Certification Training Fund 15,641 15,513 6,500 15,500 53901 Stop Pmt/Reissue Fee 121 237 0 0
53902 Misc Service Charge 145,362 205,319 0 0
57000 Expense Reimbursement 58,876 70,217 0 0
57010 Miscellaneous Recoveries 9,264 21,788 0 0
57900 Bad Check Recoveries 166 13,714 7,000 20,000
57993 Write Off Collections (1,902) 0 0 0
59000 Transfer From Fund 071 0 15,339 0 0
SUBTOTAL REVENUES 536,391 880,536 638,500 635,500
TOTAL 536,391 880,536 638,500 635,500
City Council
90 40 – 109 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT SVS-MANAGEMENT & SUPT 01110100
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 867,163 767,236 964,720 1,067,550 61010 Salaries Cash Out/Separation 24,513 0 0 0
61020 Salaries Part-Time 35,142 15,100 44,500 54,280
61040 Salaries Overtime 153 408 5,000 5,000
61100 Retirement-Employer Normal Cost 61,435 61,704 80,450 86,760 61110 Part-Time Retirement 1,318 944 1,670 2,040
61120 Medicare Insurance 13,123 11,017 14,590 16,210
61130 Health Insurance 128,654 109,552 167,640 162,840
61170 Retiree Health Benefits 5,047 5,485 5,840 10,260
61180 Worker Compensation Insurance 43,670 45,633 50,910 42,010 SUBTOTAL SALARIES & BENEFITS 1,180,218 1,017,079 1,335,320 1,446,950 62010 Communications 12,113 13,529 22,030 16,850
62120 Training, Transportation, Meetings 4,745 12,899 7,500 7,500 62140 Membership, Subscription & Dues 3,324 1,693 7,700 7,700 62300 Contract Services-Professional 114,049 135,961 38,500 188,500 62600 Parking Validation 0 0 1,000 1,000
62700 Auto Expense 6,000 6,000 6,000 6,000
SUBTOTAL CONTRACTUALS 140,231 170,082 82,730 227,550
63001 Miscellaneous Operating Expenses 29,909 15,067 16,600 16,600 63300 Gas & Diesel 0 0 2,710 2,710
SUBTOTAL COMMODITIES 29,909 15,067 19,310 19,310
65000 Building Rental 20,970 25,500 25,500 28,670
65010 Rental City Equipment 3,984 4,380 1,270 1,370
65011 Equipment Replacement Charges 5,400 1,350 2,940 2,950 65012 Accident Repair & Replacement 96 96 0 0
65040 IT Maintenance Charge 40,300 39,040 39,820 47,500 65055 Communications- Landlines 0 0 0 6,610
65100 Insurance Charges 46,970 51,847 55,460 50,630
65105 Benefits Overhead 2,080 8,507 9,360 7,780
65210 Delivery Charges 810 0 0 0
SUBTOTAL FIXED CHARGES 120,610 130,719 134,350 145,510
66511 Computer Software Subscriptions 0 19,011 75,130 75,130 SUBTOTAL CAPITAL 0 19,011 75,130 75,130
TOTAL 1,470,967 1,351,959 1,646,840 1,914,450
City Council
91 40 – 110 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT SVS-ACCOUNTING 01110110
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,459,119 1,606,549 1,686,740 1,934,400 61010 Salaries Cash Out/Separation 58,027 0 76,360 0
61020 Salaries Part-Time 37,992 40,725 60,360 82,340
61040 Salaries Overtime 25,972 18,273 22,570 22,570
61100 Retirement-Employer Normal Cost 119,085 121,679 159,950 170,390 61110 Part-Time Retirement 1,425 1,505 2,320 2,490
61120 Medicare Insurance 21,255 22,427 25,280 28,950
61130 Health Insurance 281,447 315,773 365,840 395,160
61170 Retiree Health Benefits 1,553 1,633 1,710 18,700
61180 Worker Compensation Insurance 75,230 93,556 84,470 88,460 SUBTOTAL SALARIES & BENEFITS 2,081,106 2,222,119 2,485,600 2,743,460 62010 Communications 7,846 7,650 20,980 5,000
62120 Training, Transportation, Meetings 1,709 3,260 15,000 15,000 62140 Membership, Subscription & Dues 3,823 2,129 7,600 7,600 62300 Contract Services-Professional 128,481 180,909 280,000 211,000 62302 Contracted Vendor Personnel Services 10,634 13,796 0 0 SUBTOTAL CONTRACTUALS 152,493 207,744 323,580 238,600
63001 Miscellaneous Operating Expenses 27,741 25,341 38,000 0 SUBTOTAL COMMODITIES 27,741 25,341 38,000 0
65000 Building Rental 33,880 41,210 41,210 46,340
65040 IT Maintenance Charge 109,400 103,740 104,100 108,650 65055 Communications- Landlines 0 0 0 15,130
65100 Insurance Charges 80,920 106,242 92,010 106,600
65105 Benefits Overhead 6,330 17,443 15,520 16,380
65210 Delivery Charges 2,120 0 0 0
SUBTOTAL FIXED CHARGES 232,650 268,634 252,840 293,100
66200 Buildings & Building Improvements 36,737 772,956 0 0 66511 Computer Software Subscriptions 0 182 19,000 19,000 SUBTOTAL CAPITAL 36,737 773,137 19,000 19,000
TOTAL 2,530,727 3,496,975 3,119,020 3,294,160
City Council
92 40 – 111 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT SVS-PAYROLL 01110115
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 602,792 491,930 593,600 622,220
61020 Salaries Part-Time 15,859 18,643 18,840 19,800
61040 Salaries Overtime 24,416 27,801 13,400 13,400
61100 Retirement-Employer Normal Cost 30,921 26,177 49,000 48,200 61110 Part-Time Retirement 598 688 710 740
61120 Medicare Insurance 9,051 7,562 8,850 9,280
61130 Health Insurance 90,206 75,312 104,160 119,760
61170 Retiree Health Benefits 1,378 178 1,360 5,950
61180 Worker Compensation Insurance 33,290 29,200 34,910 27,420 SUBTOTAL SALARIES & BENEFITS 808,511 677,491 824,830 866,770 62010 Communications 3,570 3,797 6,880 0
62120 Training, Transportation, Meetings 2,300 2,552 9,500 9,500 62140 Membership, Subscription & Dues 410 405 500 500
62300 Contract Services-Professional 8,192 9,531 3,000 3,000 SUBTOTAL CONTRACTUALS 14,472 16,284 19,880 13,000
63001 Miscellaneous Operating Expenses 4,675 5,431 11,000 11,000 SUBTOTAL COMMODITIES 4,675 5,431 11,000 11,000
65040 IT Maintenance Charge 34,550 33,460 34,130 4,450
65055 Communications- Landlines 0 0 0 4,960
65100 Insurance Charges 35,810 33,160 38,020 33,040
65105 Benefits Overhead 2,120 5,444 6,410 5,080
65210 Delivery Charges 570 0 0 0
SUBTOTAL FIXED CHARGES 73,050 72,064 78,560 47,530
66511 Computer Software Subscriptions 0 0 0 750
SUBTOTAL CAPITAL 0 0 0 750
TOTAL 900,707 771,271 934,270 939,050
City Council
93 40 – 112 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT SVS-PURCHASING 01110120
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 411,298 603,277 764,880 834,120
61010 Salaries Cash Out/Separation 88,490 20,691 0 4,100 61020 Salaries Part-Time 0 1,078 29,570 51,380
61040 Salaries Overtime 4,144 3,756 9,600 9,600
61100 Retirement-Employer Normal Cost 30,502 31,914 60,160 61,830 61110 Part-Time Retirement 0 522 1,110 1,930
61120 Medicare Insurance 4,200 8,505 11,480 12,780
61130 Health Insurance 65,532 103,421 151,800 159,360
61170 Retiree Health Benefits 0 1,328 1,580 7,940
61180 Worker Compensation Insurance 26,200 35,374 31,920 37,160 SUBTOTAL SALARIES & BENEFITS 630,366 809,867 1,062,100 1,180,200 62010 Communications 7,650 9,010 9,170 0
62120 Training, Transportation, Meetings 3,889 5,811 2,600 3,600 62140 Membership, Subscription & Dues 2,582 5,763 2,060 3,060 62300 Contract Services-Professional 26,048 62,570 58,250 58,250 62322 Maintenance & Repair Machinery 0 30,147 5,000 5,000 SUBTOTAL CONTRACTUALS 40,169 113,301 77,080 69,910
63001 Miscellaneous Operating Expenses 3,383 93,800 93,800 93,800 63020 Postage/Printing 0 179,860 130,000 130,000
63300 Gas & Diesel 0 1,027 0 1,000
SUBTOTAL COMMODITIES 3,383 274,687 223,800 224,800
65000 Building Rental 48,720 154,690 154,690 173,950
65010 Rental City Equipment 0 5,580 4,430 4,780
65011 Equipment Replacement Charges 0 825 1,800 1,800
65012 Accident Repair & Replacement 0 132 0 0
65040 IT Maintenance Charge 28,790 39,050 45,510 53,430 65055 Communications- Landlines 0 0 0 7,440
65100 Insurance Charges 28,180 40,171 34,760 44,780
65105 Benefits Overhead 1,290 6,595 5,870 6,880
65210 Delivery Charges 440 0 0 0
SUBTOTAL FIXED CHARGES 107,420 247,043 247,060 293,060
66511 Computer Software Subscriptions 0 55 16,500 16,500 SUBTOTAL CAPITAL 0 55 16,500 16,500
TOTAL 781,338 1,444,953 1,626,540 1,784,470
City Council
94 40 – 113 6/4/2024
GENERAL FUND
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT SVS-TREAS/CUST SVS 01110130
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 922,608 664,878 502,220 551,740
61010 Salaries Cash Out/Separation 0 159,093 0 0
61020 Salaries Part-Time 110,431 64,267 76,650 68,460
61040 Salaries Overtime 11,033 1,426 22,800 22,800
61100 Retirement-Employer Normal Cost 141,876 47,274 52,350 55,150 61110 Part-Time Retirement 4,145 2,185 2,870 2,570
61120 Medicare Insurance 16,066 12,249 8,380 8,990
61130 Health Insurance 159,796 116,984 112,320 114,120
61170 Retiree Health Benefits 2,212 1,863 2,170 5,410
61180 Worker Compensation Insurance 53,150 41,981 58,290 39,160 SUBTOTAL SALARIES & BENEFITS 1,421,317 1,112,202 838,050 868,400 62010 Communications 33,423 30,866 10,320 13,660
62120 Training, Transportation, Meetings 403 5,282 8,700 8,700 62130 Tuition Reimbursement 0 18 0 0
62140 Membership, Subscription & Dues 1,055 975 2,000 2,000 62300 Contract Services-Professional 469,324 517,255 660,200 965,700 62322 Maintenance & Repair Machinery 15,238 0 4,600 4,600 SUBTOTAL CONTRACTUALS 519,443 554,396 685,820 994,660
63001 Miscellaneous Operating Expenses 100,794 35,919 149,000 149,000 63100 Uniforms 0 103 0 0
63300 Gas & Diesel 17,247 17,766 10,690 10,690
SUBTOTAL COMMODITIES 118,040 53,789 159,690 159,690
65000 Building Rental 69,190 84,160 84,160 94,640
65010 Rental City Equipment 59,376 73,056 39,920 43,080 65011 Equipment Replacement Charges 17,976 4,494 9,790 9,800 65012 Accident Repair & Replacement 1,428 1,428 660 1,450 65040 IT Maintenance Charge 75,710 62,190 51,200 35,620 65050 IT Department Specific 0 407,180 407,180 419,400
65055 Communications- Landlines 0 0 0 4,960
65100 Insurance Charges 57,170 47,698 63,490 47,190
65105 Benefits Overhead 3,900 7,823 10,710 7,250
65210 Delivery Charges 2,060 0 0 0
SUBTOTAL FIXED CHARGES 286,810 688,029 667,110 663,390
66400 Machinery & Equipment 6,331 0 30,000 30,000
66511 Computer Software Subscriptions 0 7,962 0 0
SUBTOTAL CAPITAL 6,331 7,962 30,000 30,000
68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 51,710 51,560 51,360 51,450 SUBTOTAL TRANSFERS 51,710 51,560 51,360 51,450
69142 Payment to other Agencies 10,348 10,109 9,500 9,500 69500 Cash Over (Shortage) 250 61 0 0
SUBTOTAL MISCELLANEOUS 10,598 10,170 9,500 9,500
TOTAL 2,414,249 2,478,109 2,441,530 2,777,090
City Council
95 40 – 114 6/4/2024
CANNABIS PUBLIC BENEFIT
DEPARTMENT RESOURCE SUMMARY
FINANCE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01210010 FINANCE ENFORCEMENT SERVICES 107,949 115,060 362,990 245,520 TOTAL EXPENDITURES 107,949 115,060 362,990 245,520
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 98,769 105,012 96,780 112,900 62000 CONTRACTUALS 0 0 255,550 120,550
65000 FIXED CHARGES 9,180 10,048 10,660 12,070
TOTAL 107,949 115,060 362,990 245,520
City Council
96 40 – 115 6/4/2024
CANNABIS PUBLIC BENEFIT
FINANCE DEPARTMENT ACCOUNTING UNIT
FINANCE ENFORCEMENT SERVICES 01210010
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 81,086 84,734 77,680 90,390
61040 Salaries Overtime 884 3,326 0 0
61100 Retirement-Employer Normal Cost 3,011 2,537 3,510 3,790 61120 Medicare Insurance 1,165 1,252 1,120 1,300
61130 Health Insurance 8,784 9,148 9,890 12,040
61170 Retiree Health Benefits 0 0 0 830
61180 Worker Compensation Insurance 3,840 4,015 4,580 4,550 SUBTOTAL SALARIES & BENEFITS 98,769 105,012 96,780 112,900 62300 Contract Services-Professional 0 0 255,550 120,550 SUBTOTAL CONTRACTUALS 0 0 255,550 120,550
65040 IT Maintenance Charge 4,890 4,740 4,840 5,050
65055 Communications- Landlines 0 0 0 700
65100 Insurance Charges 4,130 4,559 4,980 5,480
65105 Benefits Overhead 160 749 840 840
SUBTOTAL FIXED CHARGES 9,180 10,048 10,660 12,070
TOTAL 107,949 115,060 362,990 245,520
City Council
97 40 – 116 6/4/2024
CENTRAL SERVICES
DEPARTMENT RESOURCE SUMMARY
FINANCE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
56010 Delivery Charge 84,483 0 0 0
56011 Postage Charge 185,392 0 0 0
56012 Reprographics Charge 219,293 0 0 0
58000 Earning On Investments 656 0 0 0
59000-011 Transfer From Fund 011 426,000 704,127 0 0
TOTAL REVENUES 915,824 704,127 0 0
EXPENDITURES
07110100 FIN/MGMT-CENTRAL SVCS 680,638 120,352 0 0
TOTAL EXPENDITURES 680,638 120,352 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 236,772 115,224 0 0
62000 CONTRACTUALS 34,190 0 0 0
63000 COMMODITIES 211,091 0 0 0
65000 FIXED CHARGES 177,589 5,127 0 0
66000 CAPITAL 16,313 0 0 0
67000 DEBT SERVICE 4,683 0 0 0
TOTAL 680,638 120,352 0 0
City Council
98 40 – 117 6/4/2024
CENTRAL SERVICES
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT-CENTRAL SVCS 07110002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
56010 Delivery Charge 84,483 0 0 0
56011 Postage Charge 185,392 0 0 0
56012 Reprographics Charge 219,293 0 0 0
58000 Earning On Investments 656 0 0 0
59000 Transfer From Fund 011 426,000 704,127 0 0
SUBTOTAL REVENUES 915,824 704,127 0 0
TOTAL 915,824 704,127 0 0
City Council
99 40 – 118 6/4/2024
CENTRAL SERVICES
FINANCE DEPARTMENT ACCOUNTING UNIT
FIN/MGMT-CENTRAL SVCS 07110100
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 151,470 87,637 0 0
61020 Salaries Part-Time 2,834 0 0 0
61040 Salaries Overtime 38 0 0 0
61100 Retirement-Employer Normal Cost 5,726 2,695 0 0
61102 Retirement- Employer Unfunded- Miscellaneous 31,539 0 0 0 61110 Part-Time Retirement 106 0 0 0
61120 Medicare Insurance 2,094 1,192 0 0
61130 Health Insurance 33,735 19,822 0 0
61180 Worker Compensation Insurance 9,230 3,878 0 0
SUBTOTAL SALARIES & BENEFITS 236,772 115,224 0 0
62010 Communications 2,040 0 0 0
62300 Contract Services-Professional 32,150 0 0 0
SUBTOTAL CONTRACTUALS 34,190 0 0 0
63001 Miscellaneous Operating Expenses 77,015 0 0 0
63020 Postage/Printing 133,000 0 0 0
63300 Gas & Diesel 1,076 0 0 0
SUBTOTAL COMMODITIES 211,091 0 0 0
65000 Building Rental 78,450 0 0 0
65010 Rental City Equipment 5,076 0 0 0
65011 Equipment Replacement Charges 3,300 0 0 0
65012 Accident Repair & Replacement 132 0 0 0
65040 IT Maintenance Charge 11,520 0 0 0
65100 Insurance Charges 9,930 4,404 0 0
65105 Benefits Overhead 580 723 0 0
65210 Delivery Charges 260 0 0 0
65400 Indirect Costs 68,341 0 0 0
SUBTOTAL FIXED CHARGES 177,589 5,127 0 0
66400 Machinery & Equipment 16,313 0 0 0
SUBTOTAL CAPITAL 16,313 0 0 0
67311 POB Interest - Misc 4,683 0 0 0
SUBTOTAL DEBT SERVICE 4,683 0 0 0
TOTAL 680,638 120,352 0 0
City Council
100
40 – 119 6/4/2024
457 ADMIN PLAN
DEPARTMENT RESOURCE SUMMARY
FINANCE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57991 Miscellaneous Receipts 0 0 300 0
57994 Deferred Comp Plan Fees 0 0 69,000 0
TOTAL REVENUES 0 0 69,300 0
EXPENDITURES
10010172 SECTION 457 FIDUCIARY ADMIN 0 0 93,000 0
TOTAL EXPENDITURES 0 0 93,000 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 0 0 28,000 0
69000 MISCELLANEOUS 0 0 65,000 0
TOTAL 0 0 93,000 0
City Council
101
40 – 120 6/4/2024
457 ADMIN PLAN
FINANCE DEPARTMENT ACCOUNTING UNIT
SECTION 457 FIDUCIARY ADMIN 10010002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57991 Miscellaneous Receipts 0 0 300 0
57994 Deferred Comp Plan Fees 0 0 69,000 0
SUBTOTAL REVENUES 0 0 69,300 0
TOTAL 0 0 69,300 0
City Council
102
40 – 121 6/4/2024
457 ADMIN PLAN
FINANCE DEPARTMENT ACCOUNTING UNIT
SECTION 457 FIDUCIARY ADMIN 10010172
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 0 0 28,000 0
SUBTOTAL CONTRACTUALS 0 0 28,000 0
69109 Deferred Comp Plan Expense 0 0 65,000 0
SUBTOTAL MISCELLANEOUS 0 0 65,000 0
TOTAL 0 0 93,000 0
City Council
103
40 – 122 6/4/2024
American Rescue Plan Act
DEPARTMENT RESOURCE SUMMARY
FINANCE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
18110013 ARPA-FMSA 503,933 157,253 317,800 372,520
TOTAL EXPENDITURES 503,933 157,253 317,800 372,520
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 29,160 131,050 299,270 345,630 62000 CONTRACTUALS 474,773 20,961 0 0
63000 COMMODITIES 0 246 0 0
65000 FIXED CHARGES 0 4,997 18,530 26,890
TOTAL 503,933 157,253 317,800 372,520
City Council
104
40 – 123 6/4/2024
American Rescue Plan Act
FINANCE DEPARTMENT ACCOUNTING UNIT
ARPA-FMSA 18110013
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 20,371 88,347 196,040 215,980
61040 Salaries Overtime 0 124 0 0
61100 Retirement-Employer Normal Cost 2,424 7,223 24,600 26,400 61102 Retirement- Employer Unfunded- Miscellaneous 0 16,745 14,760 25,780 61120 Medicare Insurance 282 906 2,840 3,130
61130 Health Insurance 6,082 13,925 59,880 67,440
61170 Retiree Health Benefits 0 0 0 2,160
61180 Worker Compensation Insurance 0 3,780 1,150 4,740 SUBTOTAL SALARIES & BENEFITS 29,160 131,050 299,270 345,630 62300 Contract Services-Professional 474,773 20,961 0 0 SUBTOTAL CONTRACTUALS 474,773 20,961 0 0
63001 Miscellaneous Operating Expenses 0 246 0 0
SUBTOTAL COMMODITIES 0 246 0 0
65040 IT Maintenance Charge 0 0 17,070 17,810
65055 Communications- Landlines 0 0 0 2,480
65100 Insurance Charges 0 4,292 1,250 5,720
65105 Benefits Overhead 0 705 210 880
SUBTOTAL FIXED CHARGES 0 4,997 18,530 26,890
TOTAL 503,933 157,253 317,800 372,520
City Council
105
40 – 124 6/4/2024
LIBRARY
106
City Council 40 – 125 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes Funded
FY 24-25
Executive Secretary (UC) 1 1
Graphics Designer I 1 1
Librarian 8 8
Library Operations Manager (MM) 1 1
Library Services Assistant* 6 6
Library Services Director (EM) 1 1
Library Technician 3 3
Principal Librarian 4 4
Senior Accounting Assistant 1 1
Senior Librarian 8 8
Senior Library Technician 3 3
Senior Management Analyst (AM) 1 1
Funded Total 38 0 38
*Position(s) added in FY 23-24 Mid-Year Report Reso #2024-003
37.00 1.00
38.00 Library
Position Summary
GENERAL FUND
CANNABIS PUBLIC BENEFIT FUND
TOTAL FUNDED POSITIONS
107
City Council 40 – 126 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
LIBRARY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01111017 LIBRARY - SERVICE ENHANCEMENT 247,221 371,003 458,480 530,850 01111110 ADMINISTRATION 929,109 1,740,418 2,101,000 2,121,900 01111120 LIBRARY- OUTREACH SERVICES 0 0 0 325,960
01111150 ADULT SERVICES 1,015,779 663,976 749,660 793,230 01111160 YOUTH SERVICES 884,377 980,727 1,144,940 1,179,380 01111180 YOUNG ADULT SERVICES 773,369 978,303 968,560 745,490 01111190 TECH & SUPPORT SVCS 1,687,623 1,734,245 1,969,870 2,219,420 TOTAL EXPENDITURES 5,537,478 6,468,671 7,392,510 7,916,230
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 3,679,140 4,434,265 5,151,480 5,673,730 62000 CONTRACTUALS 596,887 666,244 765,610 760,490
63000 COMMODITIES 215,584 179,294 142,030 145,530
65000 FIXED CHARGES 699,062 860,770 833,490 1,024,120
66000 CAPITAL 325,327 301,635 476,400 288,860
67000 DEBT SERVICE 21,479 26,465 23,500 23,500
TOTAL 5,537,478 6,468,671 7,392,510 7,916,230
City Council
108
40 – 127 6/4/2024
GENERAL FUND
LIBRARY ACCOUNTING UNIT
LIBRARY - SERVICE ENHANCEMENT 01111017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 154,079 200,943 289,050 329,530
61040 Salaries Overtime 166 1,051 1,500 3,500
61100 Retirement-Employer Normal Cost 18,336 22,240 36,280 40,270 61120 Medicare Insurance 2,190 2,863 4,190 4,790
61130 Health Insurance 36,532 45,416 84,120 89,640
61170 Retiree Health Benefits 0 0 0 3,300
61180 Worker Compensation Insurance 0 11,823 8,910 11,440 SUBTOTAL SALARIES & BENEFITS 211,303 284,336 424,050 482,470 62300 Contract Services-Professional 400 13,633 5,000 5,000 SUBTOTAL CONTRACTUALS 400 13,633 5,000 5,000
63001 Miscellaneous Operating Expenses 35,517 41,578 0 0 SUBTOTAL COMMODITIES 35,517 41,578 0 0
65040 IT Maintenance Charge 0 0 17,070 23,750
65055 Communications- Landlines 0 0 0 3,310
65100 Insurance Charges 0 14,976 10,760 14,320
65105 Benefits Overhead 0 2,167 1,600 2,000
SUBTOTAL FIXED CHARGES 0 17,143 29,430 43,380
66200 Buildings & Building Improvements 0 14,313 0 0
SUBTOTAL CAPITAL 0 14,313 0 0
TOTAL 247,221 371,003 458,480 530,850
City Council
109
40 – 128 6/4/2024
GENERAL FUND
LIBRARY ACCOUNTING UNIT
ADMINISTRATION 01111110
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 364,813 451,332 545,320 655,100
61020 Salaries Part-Time 14,795 0 0 0
61100 Retirement-Employer Normal Cost 22,269 27,252 44,180 50,120 61102 Retirement- Employer Unfunded- Miscellaneous 0 0 0 930 61110 Part-Time Retirement 555 0 0 0
61120 Medicare Insurance 5,516 6,343 7,880 9,460
61130 Health Insurance 61,499 80,462 111,000 110,760
61170 Retiree Health Benefits 2,633 3,282 4,000 6,260
61180 Worker Compensation Insurance 13,230 26,833 21,970 26,340 SUBTOTAL SALARIES & BENEFITS 485,310 595,503 734,350 858,970 62000 Utilities 144,597 168,808 162,800 165,950
62010 Communications 17,261 24,879 42,150 29,000
62120 Training, Transportation, Meetings 2,703 2,288 6,000 16,000 62140 Membership, Subscription & Dues 4,317 9,217 9,660 3,460 62251 Other Agency Services 7,825 7,917 8,000 8,200
62300 Contract Services-Professional 183,246 242,025 320,400 329,310 62500 Rent Payments 0 17,750 43,030 56,460
62600 Parking Validation 10,333 12,900 14,990 15,480
62700 Auto Expense 6,000 6,000 6,000 6,000
SUBTOTAL CONTRACTUALS 376,283 491,784 613,030 629,860
63001 Miscellaneous Operating Expenses 17,392 19,331 35,500 29,500 63300 Gas & Diesel 824 3,875 2,900 2,900
SUBTOTAL COMMODITIES 18,217 23,206 38,400 32,400
65000 Building Rental 0 408,220 408,220 474,040
65010 Rental City Equipment 0 20,724 13,730 14,820
65011 Equipment Replacement Charges 0 5,469 0 7,990
65012 Accident Repair & Replacement 0 567 1,560 3,420
65040 IT Maintenance Charge 11,520 13,940 22,750 29,690 65055 Communications- Landlines 0 0 0 4,130
65100 Insurance Charges 15,580 33,988 26,520 32,970
65105 Benefits Overhead 720 4,919 3,940 4,600
SUBTOTAL FIXED CHARGES 27,820 487,827 476,720 571,660
66400 Machinery & Equipment 0 115,631 0 0
66511 Computer Software Subscriptions 0 0 0 5,510
66600 Books Records Video 0 0 215,000 0
SUBTOTAL CAPITAL 0 115,631 215,000 5,510
67003 Loan Payment-OBF 21,479 26,465 23,500 23,500
SUBTOTAL DEBT SERVICE 21,479 26,465 23,500 23,500
TOTAL 929,109 1,740,418 2,101,000 2,121,900
City Council
110
40 – 129 6/4/2024
GENERAL FUND
LIBRARY ACCOUNTING UNIT
LIBRARY- OUTREACH SERVICES 01111120
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 0 0 173,170
61020 Salaries Part-Time 0 0 0 40,180
61040 Salaries Overtime 0 0 0 4,000
61100 Retirement-Employer Normal Cost 0 0 0 12,320
61110 Part-Time Retirement 0 0 0 1,510
61120 Medicare Insurance 0 0 0 3,080
61130 Health Insurance 0 0 0 40,800
61170 Retiree Health Benefits 0 0 0 1,640
61180 Worker Compensation Insurance 0 0 0 10,000
SUBTOTAL SALARIES & BENEFITS 0 0 0 286,700
62120 Training, Transportation, Meetings 0 0 0 2,000
62600 Parking Validation 0 0 0 6,120
SUBTOTAL CONTRACTUALS 0 0 0 8,120
63001 Miscellaneous Operating Expenses 0 0 0 4,000
SUBTOTAL COMMODITIES 0 0 0 4,000
65040 IT Maintenance Charge 0 0 0 11,880
65055 Communications- Landlines 0 0 0 1,660
65100 Insurance Charges 0 0 0 12,000
65105 Benefits Overhead 0 0 0 1,600
SUBTOTAL FIXED CHARGES 0 0 0 27,140
TOTAL 0 0 0 325,960
City Council
111
40 – 130 6/4/2024
GENERAL FUND
LIBRARY ACCOUNTING UNIT
SERVICES REVENUE 01111002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53204 Printing Fee 0 0 0 7,100
55200 Library Fines 8 0 0 0
55201 Lost/Damaged Library Material 1,212 2,345 2,100 2,100 57010 Miscellaneous Recoveries 116 0 0 0
57200 Other Library Recoveries 1,317 984 500 1,000
SUBTOTAL REVENUES 2,654 3,329 2,600 10,200
TOTAL 2,654 3,329 2,600 10,200
City Council
112
40 – 131 6/4/2024
GENERAL FUND
LIBRARY ACCOUNTING UNIT
ADULT SERVICES 01111150
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 332,704 299,991 363,070 404,270
61010 Salaries Cash Out/Separation 0 52,300 0 0
61020 Salaries Part-Time 39,662 56,962 89,330 89,430
61040 Salaries Overtime 337 565 3,500 2,000
61100 Retirement-Employer Normal Cost 14,357 11,595 28,670 30,970 61110 Part-Time Retirement 1,458 2,026 3,350 3,350
61120 Medicare Insurance 3,865 4,224 6,560 7,150
61130 Health Insurance 64,116 58,220 84,000 72,120
61170 Retiree Health Benefits 0 0 0 3,860
61180 Worker Compensation Insurance 24,200 20,686 21,540 20,330 SUBTOTAL SALARIES & BENEFITS 480,698 506,569 600,020 633,480 62120 Training, Transportation, Meetings 0 1,008 1,000 2,000 62300 Contract Services-Professional 9,668 7,804 10,000 10,000 62600 Parking Validation 6,241 5,745 8,200 8,200
SUBTOTAL CONTRACTUALS 15,909 14,557 19,200 20,200
63001 Miscellaneous Operating Expenses 26,866 18,157 15,000 15,000 63300 Gas & Diesel 308 0 0 0
SUBTOTAL COMMODITIES 27,174 18,157 15,000 15,000
65000 Building Rental 335,620 0 0 0
65010 Rental City Equipment 11,176 0 0 0
65011 Equipment Replacement Charges 3,646 0 0 0
65012 Accident Repair & Replacement 210 0 0 0
65040 IT Maintenance Charge 31,670 22,310 17,070 23,750 65055 Communications- Landlines 0 0 0 3,310
65100 Insurance Charges 28,480 26,202 26,010 25,440
65105 Benefits Overhead 1,760 3,792 3,860 3,550
65210 Delivery Charges 3,160 0 0 0
SUBTOTAL FIXED CHARGES 415,722 52,304 46,940 56,050
66600 Books Records Video 76,276 72,388 68,500 68,500
SUBTOTAL CAPITAL 76,276 72,388 68,500 68,500
TOTAL 1,015,779 663,976 749,660 793,230
City Council
113
40 – 132 6/4/2024
GENERAL FUND
LIBRARY ACCOUNTING UNIT
YOUTH SERVICES 01111160
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 397,998 509,647 532,350 561,490
61020 Salaries Part-Time 162,788 137,754 223,560 182,410 61040 Salaries Overtime 108 2,243 4,000 3,000
61100 Retirement-Employer Normal Cost 28,618 32,108 42,030 50,190 61110 Part-Time Retirement 5,599 4,479 8,380 6,840
61120 Medicare Insurance 6,374 7,324 10,930 10,760
61130 Health Insurance 59,752 73,727 107,280 122,400
61170 Retiree Health Benefits 0 0 0 5,430
61180 Worker Compensation Insurance 36,870 37,684 32,450 36,860 SUBTOTAL SALARIES & BENEFITS 698,107 804,965 960,980 979,380 62010 Communications 3,400 0 0 0
62120 Training, Transportation, Meetings 16 5 1,000 2,000 62300 Contract Services-Professional 13,020 13,153 16,600 16,600 62600 Parking Validation 13,379 13,275 19,340 16,340
SUBTOTAL CONTRACTUALS 29,814 26,433 36,940 34,940
63001 Miscellaneous Operating Expenses 31,620 20,528 16,400 20,400 SUBTOTAL COMMODITIES 31,620 20,528 16,400 20,400
65040 IT Maintenance Charge 28,790 25,100 34,130 35,620 65055 Communications- Landlines 0 0 0 4,960
65100 Insurance Charges 43,400 47,732 39,170 46,140
65105 Benefits Overhead 1,450 6,908 5,820 6,440
SUBTOTAL FIXED CHARGES 73,640 79,741 79,120 93,160
66600 Books Records Video 51,195 49,060 51,500 51,500
SUBTOTAL CAPITAL 51,195 49,060 51,500 51,500
TOTAL 884,377 980,727 1,144,940 1,179,380
City Council
114
40 – 133 6/4/2024
GENERAL FUND
LIBRARY ACCOUNTING UNIT
YOUNG ADULT SERVICES 01111180
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 338,450 499,614 470,120 368,130
61020 Salaries Part-Time 163,539 159,170 189,160 114,360 61040 Salaries Overtime 54 7,092 5,000 3,000
61100 Retirement-Employer Normal Cost 24,201 39,061 42,100 26,810 61110 Part-Time Retirement 5,893 5,124 7,090 4,290
61120 Medicare Insurance 7,207 9,333 9,540 6,970
61130 Health Insurance 55,980 83,147 90,120 76,920
61170 Retiree Health Benefits 0 0 0 3,500
61180 Worker Compensation Insurance 28,660 38,628 29,040 27,510 SUBTOTAL SALARIES & BENEFITS 623,984 841,168 842,170 631,490 62010 Communications 2,380 0 0 0
62120 Training, Transportation, Meetings 0 6 1,000 2,000 62140 Membership, Subscription & Dues 8,194 0 0 0
62300 Contract Services-Professional 6,455 2,500 3,500 1,000 62600 Parking Validation 12,325 12,850 17,030 7,910
SUBTOTAL CONTRACTUALS 29,353 15,356 21,530 10,910
63000 Office Supplies 0 371 0 0
63001 Miscellaneous Operating Expenses 41,723 26,591 21,150 21,150 SUBTOTAL COMMODITIES 41,723 26,961 21,150 21,150
65040 IT Maintenance Charge 25,910 22,310 28,440 23,740 65055 Communications- Landlines 0 0 0 3,300
65100 Insurance Charges 33,730 48,928 35,060 34,950
65105 Benefits Overhead 1,430 7,082 5,210 4,950
SUBTOTAL FIXED CHARGES 61,070 78,320 68,710 66,940
66600 Books Records Video 17,239 16,498 15,000 15,000
SUBTOTAL CAPITAL 17,239 16,498 15,000 15,000
TOTAL 773,369 978,303 968,560 745,490
City Council
115
40 – 134 6/4/2024
GENERAL FUND
LIBRARY ACCOUNTING UNIT
TECH & SUPPORT SVCS 01111190
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 588,574 746,579 787,090 942,540
61020 Salaries Part-Time 355,058 378,673 463,400 443,160 61040 Salaries Overtime 1,336 5,531 5,000 3,500
61100 Retirement-Employer Normal Cost 37,319 45,323 73,210 86,990 61110 Part-Time Retirement 12,518 12,260 17,380 16,620
61120 Medicare Insurance 13,450 15,835 18,110 20,070
61130 Health Insurance 115,322 131,843 171,120 215,160
61170 Retiree Health Benefits 0 0 0 9,130
61180 Worker Compensation Insurance 56,160 65,678 54,600 64,070 SUBTOTAL SALARIES & BENEFITS 1,179,737 1,401,723 1,589,910 1,801,240 62010 Communications 12,647 0 0 0
62120 Training, Transportation, Meetings 598 0 1,000 2,000 62140 Membership, Subscription & Dues 35,583 16,595 29,780 8,500 62300 Contract Services-Professional 69,229 62,135 7,400 10,230 62600 Parking Validation 27,070 25,750 31,730 30,730
SUBTOTAL CONTRACTUALS 145,127 104,480 69,910 51,460
63001 Miscellaneous Operating Expenses 61,333 48,862 51,080 52,580 SUBTOTAL COMMODITIES 61,333 48,862 51,080 52,580
65040 IT Maintenance Charge 51,820 50,200 56,880 65,310 65055 Communications- Landlines 0 0 0 9,090
65100 Insurance Charges 66,110 83,193 65,910 80,200
65105 Benefits Overhead 2,880 12,041 9,780 11,190
SUBTOTAL FIXED CHARGES 120,810 145,434 132,570 165,790
66400 Machinery & Equipment 133,736 0 0 0
66511 Computer Software Subscriptions 0 0 43,400 65,350 66600 Books Records Video 46,881 33,746 83,000 83,000
SUBTOTAL CAPITAL 180,617 33,746 126,400 148,350
TOTAL 1,687,623 1,734,245 1,969,870 2,219,420
City Council
116
40 – 135 6/4/2024
CANNABIS PUBLIC BENEFIT
DEPARTMENT RESOURCE SUMMARY
LIBRARY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01211020 Library Youth Services 533,329 1,074,328 975,000 1,010,000 TOTAL EXPENDITURES 533,329 1,074,328 975,000 1,010,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 76,294 211,567 259,680 280,490 62000 CONTRACTUALS 327,304 340,442 526,990 315,850
63000 COMMODITIES 73,587 101,643 85,290 109,550
65000 FIXED CHARGES 0 15,204 43,040 33,140
66000 CAPITAL 56,144 405,472 60,000 270,970
TOTAL 533,329 1,074,328 975,000 1,010,000
City Council
117
40 – 136 6/4/2024
CANNABIS PUBLIC BENEFIT
LIBRARY ACCOUNTING UNIT
Library Youth Services 01211020
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 45,073 45,820 52,290
61020 Salaries Part-Time 71,612 132,662 181,240 185,600 61040 Salaries Overtime 0 1,113 1,000 1,000
61100 Retirement-Employer Normal Cost 1,399 8,260 5,750 6,390 61110 Part-Time Retirement 2,245 3,594 6,800 6,960
61120 Medicare Insurance 1,038 2,566 3,290 3,450
61130 Health Insurance 0 7,814 11,640 14,160
61170 Retiree Health Benefits 0 0 0 520
61180 Worker Compensation Insurance 0 10,486 4,140 10,120 SUBTOTAL SALARIES & BENEFITS 76,294 211,567 259,680 280,490 62010 Communications 142,796 165,055 282,110 277,850
62140 Membership, Subscription & Dues 91,195 83,756 90,630 0 62300 Contract Services-Professional 93,313 91,631 154,250 38,000 SUBTOTAL CONTRACTUALS 327,304 340,442 526,990 315,850
63001 Miscellaneous Operating Expenses 73,587 101,643 78,540 102,800 63300 Gas & Diesel 0 0 6,750 6,750
SUBTOTAL COMMODITIES 73,587 101,643 85,290 109,550
65011 Equipment Replacement Charges 0 0 31,610 11,930
65040 IT Maintenance Charge 0 0 5,690 5,940
65055 Communications- Landlines 0 0 0 830
65100 Insurance Charges 0 13,282 5,000 12,670
65105 Benefits Overhead 0 1,922 740 1,770
SUBTOTAL FIXED CHARGES 0 15,204 43,040 33,140
66200 Buildings & Building Improvements 4,178 271,761 0 0 66220 Improvements Other Than Building 0 22,318 0 0
66400 Machinery & Equipment 12,487 37,461 0 0
66511 Computer Software Subscriptions 0 0 0 226,810
66600 Books Records Video 39,479 73,932 60,000 44,160
SUBTOTAL CAPITAL 56,144 405,472 60,000 270,970
TOTAL 533,329 1,074,328 975,000 1,010,000
City Council
118
40 – 137 6/4/2024
LIBRARY FEE AND DONATION
DEPARTMENT RESOURCE SUMMARY
LIBRARY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
02211150 LIBRARY FEE AND DONATION 0 0 27,700 27,700
TOTAL EXPENDITURES 0 0 27,700 27,700
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 0 0 12,400 12,400
63000 COMMODITIES 0 0 15,300 15,300
TOTAL 0 0 27,700 27,700
City Council
119
40 – 138 6/4/2024
LIBRARY FEE AND DONATION
LIBRARY ACCOUNTING UNIT
LIBRARY FEE AND DONATION 02211150
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 0 0 12,400 12,400
SUBTOTAL CONTRACTUALS 0 0 12,400 12,400
63001 Miscellaneous Operating Expenses 0 0 15,300 15,300 SUBTOTAL COMMODITIES 0 0 15,300 15,300
TOTAL 0 0 27,700 27,700
City Council
120
40 – 139 6/4/2024
PUBLIC LIBRARY GRANT FUND
DEPARTMENT RESOURCE SUMMARY
LIBRARY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52025 State Grants-Direct 12,353 24,512 0 0
58000 Earning On Investments 0 29,359 0 0
TOTAL REVENUES 12,353 53,871 0 0
EXPENDITURES
15211150 PUBLIC LIBRARY GRANT 0 6,834 0 0
15211153 Mobile Library Solutions Grant 12,353 0 0 0
TOTAL EXPENDITURES 12,353 6,834 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
63000 COMMODITIES 12,353 6,834 0 0
TOTAL 12,353 6,834 0 0
City Council
121
40 – 140 6/4/2024
PUBLIC LIBRARY GRANT FUND
LIBRARY ACCOUNTING UNIT
Mobile Library Solutions Grant 15211153
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
63001 Miscellaneous Operating Expenses 12,353 0 0 0
SUBTOTAL COMMODITIES 12,353 0 0 0
TOTAL 12,353 0 0 0
City Council
122
40 – 141 6/4/2024
PUBLIC LIBRARY GRANT FUND
LIBRARY ACCOUNTING UNIT
PUBLIC LIBRARY GRANT 15211002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52025 State Grants-Direct 12,353 24,512 0 0
58000 Earning On Investments 0 29,359 0 0
SUBTOTAL REVENUES 12,353 53,871 0 0
TOTAL 12,353 53,871 0 0
City Council
123
40 – 142 6/4/2024
PUBLIC LIBRARY GRANT FUND
LIBRARY ACCOUNTING UNIT
PUBLIC LIBRARY GRANT 15211150
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
63001 Miscellaneous Operating Expenses 0 6,834 0 0
SUBTOTAL COMMODITIES 0 6,834 0 0
TOTAL 0 6,834 0 0
City Council
124
40 – 143 6/4/2024
LIBRARY SVCS & TECHNOLOGY ACT
DEPARTMENT RESOURCE SUMMARY
LIBRARY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52001 Federal Grant-Indirect 16,150 0 0 0
TOTAL REVENUES 16,150 0 0 0
EXPENDITURES
15411194 LSTA-WORKFORCE TRAINING 16,150 0 0 0
TOTAL EXPENDITURES 16,150 0 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 70 0 0 0
63000 COMMODITIES 16,080 0 0 0
TOTAL 16,150 0 0 0
City Council
125
40 – 144 6/4/2024
LIBRARY SVCS & TECHNOLOGY ACT
LIBRARY ACCOUNTING UNIT
LSTA-WORKFORCE TRAINING 15411194
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 70 0 0 0
SUBTOTAL CONTRACTUALS 70 0 0 0
63001 Miscellaneous Operating Expenses 16,080 0 0 0
SUBTOTAL COMMODITIES 16,080 0 0 0
TOTAL 16,150 0 0 0
City Council
126
40 – 145 6/4/2024
LIBRARY SVCS & TECHNOLOGY ACT
LIBRARY ACCOUNTING UNIT
LSTA-LIBRARY GRANTS REVENUE 15411002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52001 Federal Grant-Indirect 16,150 0 0 0
SUBTOTAL REVENUES 16,150 0 0 0
TOTAL 16,150 0 0 0
City Council
127
40 – 146 6/4/2024
American Rescue Plan Act
DEPARTMENT RESOURCE SUMMARY
LIBRARY
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
18111013 ARPA-LIBRARY 489,994 1,676,237 0 0
TOTAL EXPENDITURES 489,994 1,676,237 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
63000 COMMODITIES 415,763 48,879 0 0
66000 CAPITAL 74,231 1,627,358 0 0
TOTAL 489,994 1,676,237 0 0
City Council
128
40 – 147 6/4/2024
American Rescue Plan Act
LIBRARY ACCOUNTING UNIT
ARPA-LIBRARY 18111013
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
63001 Miscellaneous Operating Expenses 415,763 48,879 0 0 SUBTOTAL COMMODITIES 415,763 48,879 0 0
66200 Buildings & Building Improvements 73,686 1,381,824 0 0 66220 Improvements Other Than Building 545 245,534 0 0
SUBTOTAL CAPITAL 74,231 1,627,358 0 0
TOTAL 489,994 1,676,237 0 0
City Council
129
40 – 148 6/4/2024
PARKS,
RECREATION &
COMMUNITY
SERVICES
130
City Council 40 – 149 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes FundedFY 24-25
Deputy Parks & Recreation & and Community Services Director (Recreation) (MM) 1 1 Deputy Parks & Recreation & and Community Services Director (Zoo) (MM) 1 1 Executive Director of Parks & Recreation & and Community Services (EM) 1 1 Executive Secretary (UC) 1 1
General Maintenance Worker* 2 2
Graphics Designer I 1 1
Lead Accounting Assistant 1 1
Management Aide (UC) 2 2
Management Analyst (UC) 2 2
Principal Management Analyst (AM) 1 1
Recreation and Community Services Supervisor 7 7
Recreation Program Coordinator 9 9
Recreation Specialist1** 14 14
Senior Accounting Assistant 1 1
Transportation Driver 3 3
Zoo Animal Care Manager (AM) 1 1
Zoo Curator of Education 1 1
Zoo Curator of Health 1 1
Zoo Education Specialist 4 4
Zoo Keeper I 7 7
Zoo Keeper II 2 1 3
Zoo Operations Coordinator 1 1
Funded Total 64 1 65
1 Position(s) added in FY 23-24 Mid-Year Report Reso #2024-003 *Job Title Change in FY 23-24 Mid-Year Report Reso #2024-002 **Job Title Change in FY 24-25
49.00 12.00
4.00 65.00
Parks, Recreation, and Community Services
Position Summary
GENERAL FUND
CANNABIS PUBLIC BENEFIT FUND
OTHER RESTRICTED FUND
TOTAL FUNDED POSITIONS
131
City Council 40 – 150 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01113017 PRCSA - SERVICE ENHANCEMENT 5,419,691 1,493,958 2,810,130 3,853,670 01113200 PRCSA - ADMINISTRATION 1,413,657 1,012,415 1,170,920 1,198,850 01113220 PRCSA - ZOO 1,777,854 2,596,553 2,978,240 3,380,110 01113230 PRCSA - RECREATION & COMM. SVC 4,865,118 7,616,809 8,247,700 7,651,330 01113250 PRCSA - PARK FACILITIES 8,578,341 0 0 0
TOTAL EXPENDITURES 22,054,661 12,719,734 15,206,990 16,083,960
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 8,292,996 6,897,954 8,013,700 8,791,050 62000 CONTRACTUALS 10,248,282 3,831,592 4,612,870 3,667,390 63000 COMMODITIES 1,212,066 809,371 743,480 1,044,980
65000 FIXED CHARGES 2,166,851 987,160 818,340 927,300
66000 CAPITAL 82,993 186,898 1,011,600 1,641,600
67000 DEBT SERVICE 51,475 6,759 7,000 11,640
TOTAL 22,054,661 12,719,734 15,206,990 16,083,960
City Council
132
40 – 151 6/4/2024
GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PRCSA - SERVICE ENHANCEMENT 01113017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 856,172 97,526 221,990 234,550
61010 Salaries Cash Out/Separation 29,751 4,618 0 0
61020 Salaries Part-Time 586 0 39,460 39,440
61040 Salaries Overtime 10,738 5,997 0 0
61100 Retirement-Employer Normal Cost 77,566 10,705 27,870 28,670 61110 Part-Time Retirement 22 0 1,480 1,480
61120 Medicare Insurance 12,447 1,465 3,800 3,970
61130 Health Insurance 224,021 13,898 84,000 94,080
61170 Retiree Health Benefits 0 0 0 2,340
61180 Worker Compensation Insurance 0 5,888 50,120 5,700 SUBTOTAL SALARIES & BENEFITS 1,211,302 140,098 428,720 410,230 62010 Communications 0 0 2,290 0
62300 Contract Services-Professional 1,944,009 1,154,406 1,198,600 1,689,900 62320 Maintenance & Repair Buildings 2,244,045 0 0 0
SUBTOTAL CONTRACTUALS 4,188,054 1,154,406 1,200,890 1,689,900 63001 Miscellaneous Operating Expenses 18,256 112,646 118,400 118,400 SUBTOTAL COMMODITIES 18,256 112,646 118,400 118,400
65040 IT Maintenance Charge 0 78,080 11,380 23,750
65055 Communications- Landlines 0 0 0 3,310
65100 Insurance Charges 0 7,625 61,860 7,110
65105 Benefits Overhead 0 1,062 8,880 970
SUBTOTAL FIXED CHARGES 0 86,766 82,120 35,140
66200 Buildings & Building Improvements 2,080 42 0 0
66220 Improvements Other Than Building 0 0 0 1,600,000
66400 Machinery & Equipment 0 0 980,000 0
SUBTOTAL CAPITAL 2,080 42 980,000 1,600,000
TOTAL 5,419,691 1,493,958 2,810,130 3,853,670
City Council
133
40 – 152 6/4/2024
GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
REC COMM SVS-MGRL/SUPPORT SVS 01113002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
51301 Filming Permits 20,664 3,635 1,000 5,000
51302 Park Facility Permits 60 479 500 500
51303 Special Event Permit 5,513 5,494 500 5,000
53301 Center Programs 41,317 131,958 45,000 120,000
53303 Youth Sports 37,006 44,885 40,000 40,000
53304 Recreation Swim 0 42,925 0 50,000
53306 Adult Sports 0 11,505 0 10,000
53307 Youth Field Usage Fee 88,860 126,199 125,000 100,000 53308 Park Reservation 226,973 283,347 225,000 340,000
53309 Concession-Vending Machines 4,225 3,250 3,900 3,000 53310 Zoo Education 2,320 120,251 50,000 120,000
53312 Zoo Admissions 1,468,905 1,505,703 1,535,000 1,600,000 53313 Food Sale Concession 20,371 15,709 20,000 20,000
53316 Leisure Classes 23,760 48,428 35,000 75,000
53318 Tennis Reservation 807 85 0 0
53319 Recreation Staff Reimbursement 27,457 54,174 40,000 55,000 53331 City Events 200 137,076 150,000 50,000
53333 Pool Rental 0 0 0 2,000
53334 Swim Lessons 0 0 0 30,000
57010 Miscellaneous Recoveries 5,003 5,814 3,000 5,000
57300 Park Maintenance Expense Reimb 341 0 0 0
57304 Rancho Santiago Reimbursement/PR 34,648 67,120 56,440 56,440 57361 Recreation Facility Rental 30,239 106,865 55,000 100,000 57362 Rental Of Stadium 95,522 186,005 175,000 160,000
57380 Friend Of Zoo Vet Contribution 60,000 60,000 60,000 60,000 57383 Friend of Zoo Contribution 83,203 71,016 61,750 60,000 57385 Friend of Zoo Education Contribution 40,000 40,000 40,000 40,000 57390 PRCSA Godinez High School 8,854 5,761 0 0
57962 Lease Revenue 17,612 0 0 0
58020 Interest Income- Leases 2,908 0 0 0
59000 Transfer From Fund 069 0 0 75,000 0
SUBTOTAL REVENUES 2,346,768 3,077,685 2,797,090 3,106,940 TOTAL 2,346,768 3,077,685 2,797,090 3,106,940
City Council
134
40 – 153 6/4/2024
GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PRCSA - ADMINISTRATION 01113200
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 814,515 587,993 667,320 740,500
61010 Salaries Cash Out/Separation 79,323 37,258 5,100 24,150 61020 Salaries Part-Time 8,581 12,651 31,800 31,800
61040 Salaries Overtime 199 0 0 0
61100 Retirement-Employer Normal Cost 42,789 45,369 65,390 70,220 61110 Part-Time Retirement 152 332 1,190 1,190
61120 Medicare Insurance 11,336 7,966 10,110 11,180
61130 Health Insurance 134,832 93,648 141,480 121,800
61170 Retiree Health Benefits 3,258 3,101 3,160 7,210
61180 Worker Compensation Insurance 47,330 35,488 48,150 35,090 SUBTOTAL SALARIES & BENEFITS 1,142,315 823,806 973,700 1,043,140 62010 Communications 30,418 16,446 30,830 0
62120 Training, Transportation, Meetings 0 2,075 3,000 3,000 62140 Membership, Subscription & Dues 0 90 2,450 2,450
62300 Contract Services-Professional 76,587 31,043 21,780 21,780 62302 Contracted Vendor Personnel Services 2,350 1,050 5,100 5,100 62600 Parking Validation 9,388 7,261 7,680 7,680
62700 Auto Expense 6,000 6,000 6,000 6,000
SUBTOTAL CONTRACTUALS 124,743 63,965 76,840 46,010
63001 Miscellaneous Operating Expenses 9,977 15,468 12,600 12,600 63300 Gas & Diesel 250 506 0 0
SUBTOTAL COMMODITIES 10,227 15,974 12,600 12,600
65010 Rental City Equipment 8,904 0 0 0
65012 Accident Repair & Replacement 168 0 0 0
65040 IT Maintenance Charge 57,580 55,770 39,820 41,560 65055 Communications- Landlines 0 0 0 5,790
65100 Insurance Charges 65,760 45,960 59,430 43,780
65105 Benefits Overhead 2,820 6,399 8,530 5,970
65210 Delivery Charges 1,140 0 0 0
SUBTOTAL FIXED CHARGES 136,372 108,129 107,780 97,100
66511 Computer Software Subscriptions 0 540 0 0
SUBTOTAL CAPITAL 0 540 0 0
TOTAL 1,413,657 1,012,415 1,170,920 1,198,850
City Council
135
40 – 154 6/4/2024
GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PRCSA - ZOO 01113220
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 402,314 825,022 1,075,970 1,257,700 61010 Salaries Cash Out/Separation 2,730 2,362 4,200 2,250 61020 Salaries Part-Time 130,648 318,340 308,550 359,870 61040 Salaries Overtime 10,605 37,063 3,300 3,300
61100 Retirement-Employer Normal Cost 27,520 54,312 101,260 114,220 61110 Part-Time Retirement 4,618 10,212 10,350 12,280
61120 Medicare Insurance 7,868 16,623 19,990 23,410
61130 Health Insurance 62,725 134,548 244,150 283,460
61170 Retiree Health Benefits 770 1,588 2,330 12,130
61180 Worker Compensation Insurance 34,977 67,765 63,450 66,800 SUBTOTAL SALARIES & BENEFITS 684,775 1,467,836 1,833,550 2,135,420 62000 Utilities 148,599 187,681 145,200 200,000
62010 Communications 34,014 31,453 61,360 23,600
62120 Training, Transportation, Meetings 8,903 37,598 6,000 6,000 62131 SAMA Wellness and Fitness Program Reimbursements 0 289 0 0 62140 Membership, Subscription & Dues 18,041 17,462 9,000 9,000 62251 Other Agency Services 630 637 0 0
62300 Contract Services-Professional 401,315 316,477 463,540 497,340 62320 Maintenance & Repair Buildings 19,200 31,174 0 0
SUBTOTAL CONTRACTUALS 630,702 622,772 685,100 735,940
63001 Miscellaneous Operating Expenses 135,304 178,490 175,300 175,300 63300 Gas & Diesel 1,602 2,162 500 500
63400 Animal Food & Supp 72,422 76,822 103,400 103,400
SUBTOTAL COMMODITIES 209,328 257,474 279,200 279,200
65010 Rental City Equipment 26,410 17,227 13,730 14,820 65011 Equipment Replacement Charges 4,128 0 2,250 5,200 65012 Accident Repair & Replacement 406 224 0 0
65040 IT Maintenance Charge 74,850 61,350 68,260 94,990 65055 Communications- Landlines 0 0 0 13,230
65100 Insurance Charges 86,950 87,761 78,300 83,340
65105 Benefits Overhead 3,350 12,220 11,250 11,370
65205 Internal Departments Personnel 18,576 2,659 0 0
65210 Delivery Charges 1,170 0 0 0
SUBTOTAL FIXED CHARGES 215,840 181,441 173,790 222,950
66220 Improvements Other Than Building 19,600 14,378 0 0 66400 Machinery & Equipment 17,609 0 0 0
66511 Computer Software Subscriptions 0 52,652 6,600 6,600 SUBTOTAL CAPITAL 37,209 67,031 6,600 6,600
TOTAL 1,777,854 2,596,553 2,978,240 3,380,110
City Council
136
40 – 155 6/4/2024
GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PRCSA - RECREATION & COMM. SVC 01113230
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,546,573 1,710,319 1,834,170 2,092,220 61010 Salaries Cash Out/Separation 91,451 55,090 17,800 11,900 61020 Salaries Part-Time 1,094,198 1,771,873 1,962,700 1,962,700 61040 Salaries Overtime 42,894 190,855 140,800 149,700
61100 Retirement-Employer Normal Cost 91,225 130,873 161,330 186,340 61110 Part-Time Retirement 37,920 54,864 73,600 73,600
61120 Medicare Insurance 39,739 51,670 55,000 57,700
61130 Health Insurance 249,774 292,688 376,320 445,080
61170 Retiree Health Benefits 1,407 1,444 1,520 19,580
61180 Worker Compensation Insurance 235,950 206,538 154,490 203,440 SUBTOTAL SALARIES & BENEFITS 3,431,131 4,466,215 4,777,730 5,202,260 62010 Communications 167,111 213,260 206,480 122,980
62012 Cellular Phone Charges 0 0 0 14,400
62120 Training, Transportation, Meetings 1,161 10,168 8,000 8,320 62140 Membership, Subscription & Dues 10,363 13,501 23,800 25,800 62300 Contract Services-Professional 399,266 1,706,425 2,356,360 1,013,640 62600 Parking Validation 13,629 47,094 55,400 10,400
SUBTOTAL CONTRACTUALS 591,530 1,990,449 2,650,040 1,195,540 63001 Miscellaneous Operating Expenses 168,078 398,034 284,980 586,480 63300 Gas & Diesel 21,943 25,243 48,300 48,300
SUBTOTAL COMMODITIES 190,021 423,277 333,280 634,780
65010 Rental City Equipment 109,517 146,903 88,940 95,970 65011 Equipment Replacement Charges 40,722 9,837 21,440 24,080 65012 Accident Repair & Replacement 1,589 2,252 6,760 14,820 65040 IT Maintenance Charge 138,180 128,280 119,460 130,610 65055 Communications- Landlines 0 0 0 18,190
65100 Insurance Charges 330,886 267,749 190,670 253,820 65105 Benefits Overhead 7,158 37,245 27,380 34,620
65210 Delivery Charges 4,622 0 0 0
65400 Indirect Costs 13,004 18,557 0 0
SUBTOTAL FIXED CHARGES 645,678 610,824 454,650 572,110
66400 Machinery & Equipment 0 109,182 0 0
66511 Computer Software Subscriptions 0 10,104 25,000 35,000 SUBTOTAL CAPITAL 0 119,285 25,000 35,000
67200 Principal-Leases 5,870 6,054 7,000 11,640
67210 Interest-Leases 888 705 0 0
SUBTOTAL DEBT SERVICE 6,759 6,759 7,000 11,640
TOTAL 4,865,118 7,616,809 8,247,700 7,651,330
City Council
137
40 – 156 6/4/2024
GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PRCSA - PARK FACILITIES 01113250
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 974,791 0 0 0
61010 Salaries Cash Out/Separation 173,958 0 0 0
61020 Salaries Part-Time 235,915 0 0 0
61040 Salaries Overtime 32,182 0 0 0
61100 Retirement-Employer Normal Cost 66,932 0 0 0
61102 Retirement- Employer Unfunded- Miscellaneous 19,520 0 0 0 61110 Part-Time Retirement 8,298 0 0 0
61120 Medicare Insurance 15,893 0 0 0
61130 Health Insurance 183,026 0 0 0
61170 Retiree Health Benefits 1,438 0 0 0
61180 Worker Compensation Insurance 111,520 0 0 0
SUBTOTAL SALARIES & BENEFITS 1,823,474 0 0 0
62000 Utilities 1,524,893 0 0 0
62010 Communications 33,593 0 0 0
62120 Training, Transportation, Meetings 4,616 0 0 0
62140 Membership, Subscription & Dues 3,534 0 0 0
62251 Other Agency Services 63,462 0 0 0
62300 Contract Services-Professional 352,406 0 0 0
62320 Maintenance & Repair Buildings 2,728,461 0 0 0
62501 Operating Lease Expense 672 0 0 0
62600 Parking Validation 1,615 0 0 0
SUBTOTAL CONTRACTUALS 4,713,252 0 0 0
63001 Miscellaneous Operating Expenses 114,075 0 0 0
63200 Operating Materials & Supplies 599,023 0 0 0
63300 Gas & Diesel 71,137 0 0 0
SUBTOTAL COMMODITIES 784,234 0 0 0
65000 Building Rental 447,140 0 0 0
65010 Rental City Equipment 282,345 0 0 0
65011 Equipment Replacement Charges 46,056 0 0 0
65012 Accident Repair & Replacement 4,570 0 0 0
65020 City Yard Rental 107,560 0 0 0
65040 IT Maintenance Charge 132,430 0 0 0
65100 Insurance Charges 139,470 0 0 0
65105 Benefits Overhead 7,820 0 0 0
65210 Delivery Charges 1,570 0 0 0
SUBTOTAL FIXED CHARGES 1,168,961 0 0 0
66200 Buildings & Building Improvements 2,100 0 0 0
66220 Improvements Other Than Building 41,604 0 0 0
SUBTOTAL CAPITAL 43,704 0 0 0
67003 Loan Payment-OBF 44,716 0 0 0
SUBTOTAL DEBT SERVICE 44,716 0 0 0
TOTAL 8,578,341 0 0 0
City Council
138
40 – 157 6/4/2024
CANNABIS PUBLIC BENEFIT
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01213020 PRCSA YOUTH SERVICES 3,426,287 6,766,784 3,207,410 3,410,190 TOTAL EXPENDITURES 3,426,287 6,766,784 3,207,410 3,410,190
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 363,416 1,469,530 2,608,290 2,541,280 62000 CONTRACTUALS 728,379 226,535 257,430 419,450
63000 COMMODITIES 65,145 88,251 130,380 290,670
65000 FIXED CHARGES 67,063 108,304 205,570 154,790
66000 CAPITAL 1,754,585 4,840,431 0 0
69000 MISCELLANEOUS 447,700 33,733 5,740 4,000
TOTAL 3,426,287 6,766,784 3,207,410 3,410,190
City Council
139
40 – 158 6/4/2024
CANNABIS PUBLIC BENEFIT
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PRCSA YOUTH SERVICES 01213020
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 173,563 500,635 664,550 808,390
61010 Salaries Cash Out/Separation 0 1,433 0 0
61020 Salaries Part-Time 70,170 272,949 1,041,060 989,560 61030 Salaries Participant 0 392,019 417,880 288,000
61040 Salaries Overtime 1,602 22,367 0 0
61100 Retirement-Employer Normal Cost 21,097 50,118 78,870 93,610 61110 Part-Time Retirement 14,812 25,716 54,710 47,910
61120 Medicare Insurance 8,230 17,653 30,780 30,230
61130 Health Insurance 43,865 117,012 219,790 230,350
61170 Retiree Health Benefits 0 0 0 8,030
61180 Worker Compensation Insurance 30,077 69,629 100,650 45,200 SUBTOTAL SALARIES & BENEFITS 363,416 1,469,530 2,608,290 2,541,280 62010 Communications 255 1,913 15,310 0
62120 Training, Transportation, Meetings 2,841 6,793 12,000 12,000 62140 Membership, Subscription & Dues 0 990 0 0
62300 Contract Services-Professional 725,283 161,422 148,120 364,700 62500 Rent Payments 0 54,718 82,000 42,750
62600 Parking Validation 0 700 0 0
SUBTOTAL CONTRACTUALS 728,379 226,535 257,430 419,450
63001 Miscellaneous Operating Expenses 64,986 88,072 130,380 290,670 63300 Gas & Diesel 159 179 0 0
SUBTOTAL COMMODITIES 65,145 88,251 130,380 290,670
65010 Rental City Equipment 2,385 1,682 0 0
65011 Equipment Replacement Charges 0 0 0 12,450
65012 Accident Repair & Replacement 68 43 0 0
65040 IT Maintenance Charge 28,790 27,890 65,820 68,690 65055 Communications- Landlines 0 0 0 9,570
65100 Insurance Charges 34,300 60,871 122,750 56,390
65105 Benefits Overhead 1,520 8,351 17,000 7,690
65205 Internal Departments Personnel 0 9,323 0 0
65400 Indirect Costs 0 144 0 0
SUBTOTAL FIXED CHARGES 67,063 108,304 205,570 154,790
66220 Improvements Other Than Building 1,585,337 4,840,431 0 0 66400 Machinery & Equipment 169,249 0 0 0
66600 Books Records Video 0 0 0 0
SUBTOTAL CAPITAL 1,754,585 4,840,431 0 0
69135 Payment to Subagent 447,700 33,199 0 0
69143 Transportation Pass for Partic 0 534 5,740 4,000
SUBTOTAL MISCELLANEOUS 447,700 33,733 5,740 4,000
TOTAL 3,426,287 6,766,784 3,207,410 3,410,190
City Council
140
40 – 159 6/4/2024
PRCSA FEE & DONATION
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57081 Gifts & Donations 781,500 10,000 0 0
58000 Earning On Investments 6,712 10,043 0 5,000
TOTAL REVENUES 788,212 20,043 0 5,000
EXPENDITURES
02213200 PRCSA FEE & DONATION 242,764 40,800 44,000 39,950 TOTAL EXPENDITURES 242,764 40,800 44,000 39,950
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 214,183 26,625 44,000 19,950
63000 COMMODITIES 28,581 4,175 0 20,000
66000 CAPITAL 0 10,000 0 0
TOTAL 242,764 40,800 44,000 39,950
City Council
141
40 – 160 6/4/2024
PRCSA FEE & DONATION
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PRCSA FEE & DONATION 02213002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57081 Gifts & Donations 781,500 10,000 0 0
58000 Earning On Investments 6,712 10,043 0 5,000
SUBTOTAL REVENUES 788,212 20,043 0 5,000
TOTAL 788,212 20,043 0 5,000
City Council
142
40 – 161 6/4/2024
PRCSA FEE & DONATION
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PRCSA FEE & DONATION 02213200
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62140 Membership, Subscription & Dues 8,030 0 0 0
62300 Contract Services-Professional 206,153 26,625 44,000 19,950 SUBTOTAL CONTRACTUALS 214,183 26,625 44,000 19,950
63001 Miscellaneous Operating Expenses 28,581 4,175 0 20,000 SUBTOTAL COMMODITIES 28,581 4,175 0 20,000
66220 Improvements Other Than Building 0 10,000 0 0
SUBTOTAL CAPITAL 0 10,000 0 0
TOTAL 242,764 40,800 44,000 39,950
City Council
143
40 – 162 6/4/2024
CAPITAL OUTLAY FUND
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53332 Baseball Surcharge 5,717 4,044 0 0
57363 Cell Tower Lease Agreement 638,962 597,957 600,000 600,000 57961 Contra Rent Revenue GASB 87 (260,338) 0 0 0
57962 Lease Revenue 297,274 0 0 0
58000 Earning On Investments 26,400 27,292 0 20,000
58020 Interest Income- Leases 46,090 0 0 0
TOTAL REVENUES 754,104 629,293 600,000 620,000
EXPENDITURES
05113263 PARK IMPROVEMENTS 1,252,762 1,784,940 630,000 785,000 TOTAL EXPENDITURES 1,252,762 1,784,940 630,000 785,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 305,350 150,024 315,000 415,000
63000 COMMODITIES 281,588 621,176 315,000 70,000
66000 CAPITAL 665,824 1,013,739 0 300,000
TOTAL 1,252,762 1,784,940 630,000 785,000
City Council
144
40 – 163 6/4/2024
CAPITAL OUTLAY FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
MISCELLENOUS REVENUE 05113002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53332 Baseball Surcharge 5,717 4,044 0 0
57363 Cell Tower Lease Agreement 638,962 597,957 600,000 600,000 57961 Contra Rent Revenue GASB 87 (260,338) 0 0 0
57962 Lease Revenue 297,274 0 0 0
58000 Earning On Investments 26,400 27,292 0 20,000
58020 Interest Income- Leases 46,090 0 0 0
SUBTOTAL REVENUES 754,104 629,293 600,000 620,000
TOTAL 754,104 629,293 600,000 620,000
City Council
145
40 – 164 6/4/2024
CAPITAL OUTLAY FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PARK IMPROVEMENTS 05113263
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62320 Maintenance & Repair Buildings 305,350 150,024 315,000 415,000 SUBTOTAL CONTRACTUALS 305,350 150,024 315,000 415,000
63200 Operating Materials & Supplies 281,588 621,176 315,000 70,000 SUBTOTAL COMMODITIES 281,588 621,176 315,000 70,000
66200 Buildings & Building Improvements 12,475 0 0 300,000 66220 Improvements Other Than Building 653,349 1,013,739 0 0 SUBTOTAL CAPITAL 665,824 1,013,739 0 300,000
TOTAL 1,252,762 1,784,940 630,000 785,000
City Council
146
40 – 165 6/4/2024
CIVIC CENTER MAINTENANCE
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53322 Civic Center Project Charges 81,501 0 0 0
53323 Civic Center Maintenance Charges 1,508,286 0 0 0
53324 Civic Center Police Security 1,587,921 0 0 0
59000-011 Transfer From Fund 011 600,000 0 0 0
TOTAL REVENUES 3,777,708 0 0 0
EXPENDITURES
07413015 NON-DEPARTMENT CIVIC CENTER 600,000 0 0 0
07413250 CIVIC CTR-REGULAR MAINTENANCE 1,486,526 0 0 0
07413260 CIVIC CTR-CAPITAL PROJECT 59,138 0 0 0
TOTAL EXPENDITURES 2,145,664 0 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 25,807 0 0 0
62000 CONTRACTUALS 1,364,852 0 0 0
63000 COMMODITIES 26,418 0 0 0
65000 FIXED CHARGES 51,678 0 0 0
66000 CAPITAL 59,138 0 0 0
67000 DEBT SERVICE 14,383 0 0 0
68000 TRANSFERS 3,389 0 0 0
69000 MISCELLANEOUS 600,000 0 0 0
TOTAL 2,145,664 0 0 0
City Council
147
40 – 166 6/4/2024
CIVIC CENTER MAINTENANCE
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
NON-DEPARTMENT CIVIC CENTER 07413002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53322 Civic Center Project Charges 81,501 0 0 0
53323 Civic Center Maintenance Charges 1,508,286 0 0 0
53324 Civic Center Police Security 1,587,921 0 0 0
59000 Transfer From Fund 011 600,000 0 0 0
SUBTOTAL REVENUES 3,777,708 0 0 0
TOTAL 3,777,708 0 0 0
City Council
148
40 – 167 6/4/2024
CIVIC CENTER MAINTENANCE
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
NON-DEPARTMENT CIVIC CENTER 07413015
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
69135 Payment to Subagent 600,000 0 0 0
SUBTOTAL MISCELLANEOUS 600,000 0 0 0
TOTAL 600,000 0 0 0
City Council
149
40 – 168 6/4/2024
CIVIC CENTER MAINTENANCE
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
CIVIC CTR-REGULAR MAINTENANCE 07413250
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 651 0 0 0
61040 Salaries Overtime 1,673 0 0 0
61100 Retirement-Employer Normal Cost 24 0 0 0
61102 Retirement- Employer Unfunded- Miscellaneous 19,650 0 0 0 61120 Medicare Insurance 4 0 0 0
61130 Health Insurance 95 0 0 0
61180 Worker Compensation Insurance 3,710 0 0 0
SUBTOTAL SALARIES & BENEFITS 25,807 0 0 0
62000 Utilities 307,933 0 0 0
62010 Communications 1,636 0 0 0
62300 Contract Services-Professional 2,789 0 0 0
62320 Maintenance & Repair Buildings 1,052,494 0 0 0
SUBTOTAL CONTRACTUALS 1,364,852 0 0 0
63200 Operating Materials & Supplies 17,525 0 0 0
63300 Gas & Diesel 8,893 0 0 0
SUBTOTAL COMMODITIES 26,418 0 0 0
65010 Rental City Equipment 6,060 0 0 0
65012 Accident Repair & Replacement 84 0 0 0
65040 IT Maintenance Charge 23,030 0 0 0
65100 Insurance Charges 20,610 0 0 0
65105 Benefits Overhead 1,330 0 0 0
65400 Indirect Costs 564 0 0 0
SUBTOTAL FIXED CHARGES 51,678 0 0 0
67003 Loan Payment-OBF 14,383 0 0 0
SUBTOTAL DEBT SERVICE 14,383 0 0 0
68001 POB Misc Xfer to Fund 406 3,389 0 0 0
SUBTOTAL TRANSFERS 3,389 0 0 0
TOTAL 1,486,526 0 0 0
City Council
150
40 – 169 6/4/2024
CIVIC CENTER MAINTENANCE
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
CIVIC CTR-CAPITAL PROJECT 07413260
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 59,138 0 0 0
SUBTOTAL CAPITAL 59,138 0 0 0
TOTAL 59,138 0 0 0
City Council
151
40 – 170 6/4/2024
REC/COM SVS ST URBAN OPEN SPAC
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52025 State Grants-Direct 764,368 2,451,215 0 0
TOTAL REVENUES 764,368 2,451,215 0 0
EXPENDITURES
16113263 SANTA ANA RIVER CONSERVANCY PROGRAM 601,892 172,872 0 0 16113264 2018 Parks Bond Act-SPD&CR 563,999 1,138,585 0 0 16113268 2002 CA YOUTH SOCCER & REC DEV 0 1,000,000 0 0 16113269 2018 Parks Bond Act-Per Capita 0 177,952 0 0
TOTAL EXPENDITURES 1,165,892 2,489,409 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66000 CAPITAL 1,165,892 2,489,409 0 0
TOTAL 1,165,892 2,489,409 0 0
City Council
152
40 – 171 6/4/2024
REC/COM SVS ST URBAN OPEN SPAC
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
2018 Parks Bond Act-SPD&CR 16113264
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 563,999 1,138,585 0 0 SUBTOTAL CAPITAL 563,999 1,138,585 0 0
TOTAL 563,999 1,138,585 0 0
City Council
153
40 – 172 6/4/2024
REC/COM SVS ST URBAN OPEN SPAC
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
2018 Parks Bond Act-Per Capita 16113269
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 0 177,952 0 0
SUBTOTAL CAPITAL 0 177,952 0 0
TOTAL 0 177,952 0 0
City Council
154
40 – 173 6/4/2024
REC/COM SVS ST URBAN OPEN SPAC
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
PARKS/REC CAPITAL GRANTS 16113002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52025 State Grants-Direct 764,368 2,451,215 0 0
SUBTOTAL REVENUES 764,368 2,451,215 0 0
TOTAL 764,368 2,451,215 0 0
City Council
155
40 – 174 6/4/2024
REC/COM SVS ST URBAN OPEN SPAC
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
SANTA ANA RIVER CONSERVANCY PROGRAM 16113263
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 601,892 172,872 0 0 SUBTOTAL CAPITAL 601,892 172,872 0 0
TOTAL 601,892 172,872 0 0
City Council
156
40 – 175 6/4/2024
REC/COM SVS ST URBAN OPEN SPAC
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
2002 CA YOUTH SOCCER & REC DEV 16113268
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 0 1,000,000 0 0
SUBTOTAL CAPITAL 0 1,000,000 0 0
TOTAL 0 1,000,000 0 0
City Council
157
40 – 176 6/4/2024
RECREATION GRANTS FUND
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52040 Grant-Other 259,042 280,104 300,000 308,850
58000 Earning On Investments 3,497 6,086 0 0
TOTAL REVENUES 262,539 286,190 300,000 308,850
EXPENDITURES
16913202 OCTA SR MOBILITY PROGRAM 126,781 123,628 808,480 439,070 TOTAL EXPENDITURES 126,781 123,628 808,480 439,070
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 77,514 67,862 710,570 324,930 62000 CONTRACTUALS 1,210 32 0 0
63000 COMMODITIES 567 1,859 12,000 12,000
65000 FIXED CHARGES 47,491 53,875 85,910 102,140
TOTAL 126,781 123,628 808,480 439,070
City Council
158
40 – 177 6/4/2024
RECREATION GRANTS FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
RECREATION GRANTS REVENUE 16913002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52040 Grant-Other 259,042 280,104 300,000 308,850
58000 Earning On Investments 3,497 6,086 0 0
SUBTOTAL REVENUES 262,539 286,190 300,000 308,850
TOTAL 262,539 286,190 300,000 308,850
City Council
159
40 – 178 6/4/2024
RECREATION GRANTS FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
OCTA SR MOBILITY PROGRAM 16913202
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 4,995 422,330 179,410
61020 Salaries Part-Time 66,218 53,912 42,690 0
61100 Retirement-Employer Normal Cost 0 213 50,950 24,220 61102 Retirement- Employer Unfunded- Miscellaneous 0 494 0 5,230 61110 Part-Time Retirement 2,586 2,251 1,600 0
61120 Medicare Insurance 1,000 1,011 6,430 3,630
61130 Health Insurance 0 832 182,700 106,560
61170 Retiree Health Benefits 0 0 0 2,440
61180 Worker Compensation Insurance 7,710 4,153 3,870 3,440 SUBTOTAL SALARIES & BENEFITS 77,514 67,862 710,570 324,930 62300 Contract Services-Professional 1,210 32 0 0
SUBTOTAL CONTRACTUALS 1,210 32 0 0
63001 Miscellaneous Operating Expenses 0 55 0 0
63300 Gas & Diesel 567 1,804 12,000 12,000
SUBTOTAL COMMODITIES 567 1,859 12,000 12,000
65010 Rental City Equipment 14,851 17,494 20,930 22,590 65011 Equipment Replacement Charges 20,970 22,344 12,170 18,060 65012 Accident Repair & Replacement 168 210 270 590
65040 IT Maintenance Charge 0 0 0 23,750
65055 Communications- Landlines 0 0 0 3,310
65100 Insurance Charges 7,644 5,114 4,780 4,290
65105 Benefits Overhead 23 749 690 590
65210 Delivery Charges 98 0 0 0
65400 Indirect Costs 3,737 7,964 47,070 28,960
SUBTOTAL FIXED CHARGES 47,491 53,875 85,910 102,140
TOTAL 126,781 123,628 808,480 439,070
City Council
160
40 – 179 6/4/2024
NATL RECREATION TRAILS FND ACT
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
58000 Earning On Investments 129 115 0 0
TOTAL REVENUES 129 115 0 0
City Council
161
40 – 180 6/4/2024
NATL RECREATION TRAILS FND ACT
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
NATL RECREATION TRAILS FND ACT 17213002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
58000 Earning On Investments 129 115 0 0
SUBTOTAL REVENUES 129 115 0 0
TOTAL 129 115 0 0
City Council
162
40 – 181 6/4/2024
American Rescue Plan Act
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
18113013 ARPA-PRCSA 1,632,870 1,306,023 0 0
TOTAL EXPENDITURES 1,632,870 1,306,023 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 182,246 0 0 0
63000 COMMODITIES 55,986 0 0 0
64000 INSURANCE & CLAIMS 9,376 0 0 0
66000 CAPITAL 1,385,263 0 0 0
69000 MISCELLANEOUS 0 1,306,023 0 0
TOTAL 1,632,870 1,306,023 0 0
City Council
163
40 – 182 6/4/2024
American Rescue Plan Act
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
ARPA-PRCSA 18113013
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 182,246 0 0 0
SUBTOTAL CONTRACTUALS 182,246 0 0 0
63001 Miscellaneous Operating Expenses 54,896 0 0 0
63200 Operating Materials & Supplies 1,090 0 0 0
SUBTOTAL COMMODITIES 55,986 0 0 0
64010 Insurance Payment 9,376 0 0 0
SUBTOTAL INSURANCE & CLAIMS 9,376 0 0 0
66220 Improvements Other Than Building 1,385,263 0 0 0
SUBTOTAL CAPITAL 1,385,263 0 0 0
69135 Payment to Subagent 0 1,306,023 0 0
SUBTOTAL MISCELLANEOUS 0 1,306,023 0 0
TOTAL 1,632,870 1,306,023 0 0
City Council
164
40 – 183 6/4/2024
REC/COMM SVS
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57304 Rancho Santiago Reimbursement/PR 653 0 0 0
58000 Earning On Investments 45 61 0 0
TOTAL REVENUES 697 61 0 0
EXPENDITURES
30113260 REC/COMM SVS ACQ & DEV 653 0 0 0
TOTAL EXPENDITURES 653 0 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 653 0 0 0
TOTAL 653 0 0 0
City Council
165
40 – 184 6/4/2024
REC/COMM SVS
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
REC/COMM SVS ACQ & DEV 30113002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57304 Rancho Santiago Reimbursement/PR 653 0 0 0
58000 Earning On Investments 45 61 0 0
SUBTOTAL REVENUES 697 61 0 0
TOTAL 697 61 0 0
City Council
166
40 – 185 6/4/2024
REC/COMM SVS
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
REC/COMM SVS ACQ & DEV 30113260
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 653 0 0 0
SUBTOTAL CONTRACTUALS 653 0 0 0
TOTAL 653 0 0 0
City Council
167
40 – 186 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 1
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53300 District Park A & D Fees 598,296 78,827 0 0
58000 Earning On Investments 22,748 12,082 0 0
TOTAL REVENUES 621,044 90,909 0 0
EXPENDITURES
31113260 RESIDENTIAL DEVELOP DISTRICT 1 546,512 2,389,982 0 0 TOTAL EXPENDITURES 546,512 2,389,982 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66000 CAPITAL 546,512 6,008 0 0
68000 TRANSFERS 0 2,383,974 0 0
TOTAL 546,512 2,389,982 0 0
City Council
168
40 – 187 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 1
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
MISCELLENOUS REVENUE 31113002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53300 District Park A & D Fees 598,296 78,827 0 0
58000 Earning On Investments 22,748 12,082 0 0
SUBTOTAL REVENUES 621,044 90,909 0 0
TOTAL 621,044 90,909 0 0
City Council
169
40 – 188 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 1
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
RESIDENTIAL DEVELOP DISTRICT 1 31113260
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 546,512 6,008 0 0 SUBTOTAL CAPITAL 546,512 6,008 0 0
68000 Transfer to Fund 315 0 2,383,974 0 0
SUBTOTAL TRANSFERS 0 2,383,974 0 0
TOTAL 546,512 2,389,982 0 0
City Council
170
40 – 189 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 2
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53300 District Park A & D Fees 2,897,020 584,945 0 0
58000 Earning On Investments 41,242 41,073 0 0
TOTAL REVENUES 2,938,262 626,018 0 0
EXPENDITURES
31213260 Acquisition & Development 929,961 2,158,018 0 0 31213261 Acquisition & Development In Lieu 122,352 483,203 0 0 TOTAL EXPENDITURES 1,052,313 2,641,222 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66000 CAPITAL 1,052,313 2,641,222 0 0
TOTAL 1,052,313 2,641,222 0 0
City Council
171
40 – 190 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 2
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
Acquisition & Development Revenue 31213002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53300 District Park A & D Fees 2,897,020 584,945 0 0
58000 Earning On Investments 41,242 41,073 0 0
SUBTOTAL REVENUES 2,938,262 626,018 0 0
TOTAL 2,938,262 626,018 0 0
City Council
172
40 – 191 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 2
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
Acquisition & Development 31213260
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 929,961 2,158,018 0 0 SUBTOTAL CAPITAL 929,961 2,158,018 0 0
TOTAL 929,961 2,158,018 0 0
City Council
173
40 – 192 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 2
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
Acquisition & Development In Lieu 31213261
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 122,352 483,203 0 0 SUBTOTAL CAPITAL 122,352 483,203 0 0
TOTAL 122,352 483,203 0 0
City Council
174
40 – 193 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 3
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53300 District Park A & D Fees 3,118,331 4,562,310 0 0
58000 Earning On Investments 95,217 141,144 0 0
58002 Net Increase (Decrease) In Fai (978,806) (327,848) 0 0 TOTAL REVENUES 2,234,742 4,375,606 0 0
EXPENDITURES
31313260 A & D 288,678 4,912,552 0 0
31313261 A & D IN LIEU 919,466 43,058 0 0
TOTAL EXPENDITURES 1,208,144 4,955,610 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 316 0 0 0
66000 CAPITAL 1,207,828 4,955,610 0 0
TOTAL 1,208,144 4,955,610 0 0
City Council
175
40 – 194 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 3
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
A & D 31313002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53300 District Park A & D Fees 3,118,331 4,562,310 0 0
58000 Earning On Investments 95,217 141,144 0 0
58002 Net Increase (Decrease) In Fai (978,806) (327,848) 0 0 SUBTOTAL REVENUES 2,234,742 4,375,606 0 0
TOTAL 2,234,742 4,375,606 0 0
City Council
176
40 – 195 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 3
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
A & D 31313260
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 316 0 0 0
SUBTOTAL SALARIES & BENEFITS 316 0 0 0
66200 Buildings & Building Improvements 0 4,254 0 0
66220 Improvements Other Than Building 288,362 4,908,298 0 0 SUBTOTAL CAPITAL 288,362 4,912,552 0 0
TOTAL 288,678 4,912,552 0 0
City Council
177
40 – 196 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 3
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
A & D IN LIEU 31313261
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building 919,466 43,058 0 0 SUBTOTAL CAPITAL 919,466 43,058 0 0
TOTAL 919,466 43,058 0 0
City Council
178
40 – 197 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 4
DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53300 District Park A & D Fees 120,213 265,252 0 0
58000 Earning On Investments 4,586 2,797 0 0
TOTAL REVENUES 124,798 268,049 0 0
EXPENDITURES
31413260 A & D (3,752) 550,359 0 0
TOTAL EXPENDITURES (3,752) 550,359 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66000 CAPITAL (3,752) 22,320 0 0
68000 TRANSFERS 0 528,039 0 0
TOTAL (3,752) 550,359 0 0
City Council
179
40 – 198 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 4
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
A & D 31413002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53300 District Park A & D Fees 120,213 265,252 0 0
58000 Earning On Investments 4,586 2,797 0 0
SUBTOTAL REVENUES 124,798 268,049 0 0
TOTAL 124,798 268,049 0 0
City Council
180
40 – 199 6/4/2024
RESIDENTIAL DEVELOP DISTRICT 4
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
A & D 31413260
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
66220 Improvements Other Than Building (3,752) 22,320 0 0 SUBTOTAL CAPITAL (3,752) 22,320 0 0
68000 Transfer to Fund 315 0 528,039 0 0
SUBTOTAL TRANSFERS 0 528,039 0 0
TOTAL (3,752) 550,359 0 0
City Council
181
40 – 200 6/4/2024
POLICE
DEPARTMENT
182
City Council 40 – 201 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes FundedFY 24-25
Accounting Assistant 2 (1) 1
Animal Service Officer I* 2 2
Background Investigator 3 3
Correctional Manager (RM) 1 1
Correctional Officer 73 73
Correctional Supervisor 9 9
Crime Research Analyst 4 4
Emergency Operations Coordinator 1 1
Executive Secretary to the Police Chief (UC) 1 1
Firearms Examiner 1 1
Forensic Services Supervisor 2 2
Forensic Specialist I 9 3 12
Forensic Specialist II 2 2
Graphics Designer I 1 1
Human Resources Analyst (UC)1 1 1
Human Resources Specialist (UC) 2 2
Information Technology Support Technician II 2 2
Jail Administrator (RM) 1 1
Lead Correctional Records Specialist 4 4
Lead Police Records Specialist 3 3
Management Aide (UC) 1 1
Park Ranger 2 2
Parking Control Officer 10 10
Police Administrative Budget Manager (RM) 1 1
Police Administrative Manager (RM) 1 1
Police Athletic / Activities League Assistant Director 2 2 Police Captain (RM) 3 3
Police Chief (EM) 1 1
Police Communications Manager (RM) 1 1
Police Communications Supervisor 4 4
Police Community Services Specialist 1 1
Police Evidence and Supply Specialist 9 9
Police Evidence and Supply Supervisor 2 2
Police Fiscal Services Supervisor 1 1
Police Investigative Specialist 11 1 12
Police Lieutenant (RM) 14 14
Police Officer 322 322
Police Oversight Commission Secretary (UC) 0 1 1
Police Department
Position Summary
183
City Council 40 – 202 6/4/2024
Police Department
Position Summary
Police Photo / Video Specialist 1 1
Police Records Supervisor 2 2
Police Sergeant 44 44
Police Service Officer** 6 6
Police Services Dispatcher 35 3 38
Police Systems Manager (RM) 1 1
Police Systems Support Analyst 1 1
Rangemaster 1 1
Security Electronics Technician 1 1
Senior Accounting Assistant2 1 1 2
Senior Correctional Records Specialist 8 8
Senior Human Resources Analyst (AM) 1 1
Senior Management Analyst (AM) 1 1
Senior Office Assistant 15 (1) 14
Senior Office Specialist* 1 1
Senior Parking Control Officer 1 1
Senior Police Records Specialist 11 11
Systems Administrator 2 2
Video Technician 1 1
Funded Total 644 7 651
1 Position(s) added in FY 23-24 March 19, 2024 City Council Meeting Reso #2024-006 2 Organization Change in FY 23-24
*Position(s) for Animal Services Operations transferred from Planning and Building Agency **Unfreeze 1 Police Service Officer
GENERAL FUND 638.50
7.00 3.00
2.50 651.00
16.00 TOTAL POSITIONS 667.00
Note: The authorized headcount for sworn positions is 400; 384 positions are funded and 16 positions are unfunded.
TOTAL UNFUNDED POSITIONS
TOTAL FUNDED POSITIONS
FEDERAL/STATE GRANTS
ENTERPRISE FUND
CANNABIS PUBLIC BENEFIT FUND
184
City Council 40 – 203 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01114017 PD - SERVICE ENHANCEMENT 3,788,917 4,457,848 4,696,570 5,182,410 01114400 OFFICE OF THE CHIEF OF POLICE 1,478,978 1,541,852 1,593,880 1,901,360 01114401 FISCAL & BUDGET 1,652,767 1,110,554 1,206,840 1,196,720 01114402 HUMAN RESOURCES 654,221 1,487,509 1,233,250 1,378,280 01114403 BUILDING & FACILITY 5,103,794 4,689,312 4,272,590 4,754,440 01114404 RECRUITMENT AND BACKGROUNDS 1,341,960 1,801,886 1,506,700 2,052,680 01114405 TRAFFIC 7,592,519 8,118,700 8,305,640 8,724,420 01114410 TRAINING SERVICES 2,261,380 2,667,809 2,711,120 2,828,620 01114415 INTERNAL AFFAIRS 1,519,891 1,847,262 1,604,780 1,725,500 01114420 FIELD OPERATIONS 55,096,954 53,637,499 58,394,330 63,050,070 01114421 PD ATHLETIC & ACTIVITY LEAGUE 113,941 601,940 603,030 735,380 01114425 INFORMATION SERVICES 1,519,311 1,944,627 1,774,620 1,856,050 01114430 ANIMAL SERVICES 0 0 0 3,791,480
01114435 CRIMINAL INVESTIGATIONS-SERVICE ENHANCEMENT 8,349,447 8,954,121 8,601,340 9,947,840 01114440 CRIMES AGAINST PERSONS 6,445,118 5,216,781 4,835,490 8,800,690 01114441 METROPOLITAN DIVISION-SERVICE ENHANCEMENT 5,593,130 5,513,345 5,995,900 0 01114445 SPECIAL INVESTIGATIONS 2,002,975 2,345,502 2,229,650 4,186,290 01114448 EVIDENCE 899,763 917,379 942,620 1,033,550
01114450 CENTRAL DISTRIBUTION CTR (CDC) 1,271,052 1,494,904 1,264,340 1,322,790 01114455 FORENSIC SERVICES 2,329,984 2,326,984 2,632,660 3,048,680 01114460 RECORDS SERVICES 1,772,211 1,594,773 2,081,660 2,247,430 01114465 COMMUNICATIONS-SERVICE ENHANCEMENT 6,718,267 6,751,116 7,118,490 8,415,220 01114470 VICE/NARCOTICS-SERVICE ENHANCEMENT 423,358 473,908 591,550 502,510 01114471 INVESTIGATIONS SUPPORT SERVICE-SERVICE
ENHANCEMENT
1,603,267 1,150,058 950,110 986,070
01114475 JAIL OPERATIONS 18,756,769 18,666,627 21,000,590 22,110,040 01114480 REGIONAL NARCOTIC SUPPRESSION 102,726 301,186 221,350 272,140 01114485 HOMELAND SECURITY & EMERGENCY MANAGEMENT 316,126 288,954 248,980 286,870 01114490 TOBACCO RETAIL LICENSE PRG 93,656 46,550 187,470 207,500 TOTAL EXPENDITURES 138,802,483 139,948,988 146,805,550 162,545,030
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 111,653,290 111,386,235 117,261,520 127,318,590 62000 CONTRACTUALS 12,187,171 12,536,209 13,318,290 16,209,620 63000 COMMODITIES 2,515,288 3,065,986 2,683,390 2,641,440 65000 FIXED CHARGES 11,562,822 11,826,822 12,665,510 14,749,970 66000 CAPITAL 50,077 294,787 95,710 355,230
67000 DEBT SERVICE 828,665 833,799 776,000 1,265,040
68000 TRANSFERS 5,170 5,150 5,130 5,140
TOTAL 138,802,483 139,948,988 146,805,550 162,545,030
City Council
185
40 – 204 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
PD - SERVICE ENHANCEMENT 01114017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 2,654,859 2,815,237 3,032,430 3,354,190 61040 Salaries Overtime 46,355 70,890 0 0
61100 Retirement-Employer Normal Cost 483,694 489,805 574,010 612,950 61120 Medicare Insurance 40,415 44,420 40,850 45,690
61130 Health Insurance 472,329 468,463 498,960 506,760
61170 Retiree Health Benefits 91,265 48,535 0 59,800
61180 Worker Compensation Insurance 0 233,575 216,710 230,570 SUBTOTAL SALARIES & BENEFITS 3,788,917 4,170,924 4,362,960 4,809,960 65040 IT Maintenance Charge 0 78,080 147,900 154,360
65100 Insurance Charges 0 178,616 158,180 190,100
65105 Benefits Overhead 0 30,227 27,530 27,990
SUBTOTAL FIXED CHARGES 0 286,923 333,610 372,450
TOTAL 3,788,917 4,457,848 4,696,570 5,182,410
City Council
186
40 – 205 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
PD ATHLETIC & ACTIVITY LEAGUE 01114421
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 265,691 264,480 339,300
61020 Salaries Part-Time 87,301 92,765 134,850 137,380
61040 Salaries Overtime 373 2,293 1,000 1,000
61100 Retirement-Employer Normal Cost 0 20,791 23,750 27,040 61110 Part-Time Retirement 3,274 2,941 5,060 4,380
61120 Medicare Insurance 1,271 5,278 5,570 5,970
61130 Health Insurance 0 37,888 37,440 37,920
61170 Retiree Health Benefits 0 4,578 0 5,060
61180 Worker Compensation Insurance 0 29,539 7,130 29,360 SUBTOTAL SALARIES & BENEFITS 92,219 461,765 479,280 587,410 62000 Utilities 2,442 51,859 56,000 56,000
62120 Training, Transportation, Meetings 0 0 2,500 2,500 62251 Other Agency Services 0 0 2,590 2,700
62300 Contract Services-Professional 1,978 20,105 6,000 6,000 SUBTOTAL CONTRACTUALS 4,420 71,964 67,090 67,200
63001 Miscellaneous Operating Expenses 17,302 33,276 31,500 31,500 63300 Gas & Diesel 0 0 630 630
SUBTOTAL COMMODITIES 17,302 33,276 32,130 32,130
65010 Rental City Equipment 0 1,422 0 0
65011 Equipment Replacement Charges 0 0 0 3,060
65012 Accident Repair & Replacement 0 63 0 0
65040 IT Maintenance Charge 0 0 11,380 17,810
65100 Insurance Charges 0 22,589 5,200 24,210
65105 Benefits Overhead 0 3,823 910 3,560
SUBTOTAL FIXED CHARGES 0 27,897 17,490 48,640
67003 Loan Payment-OBF 0 7,038 7,040 0
SUBTOTAL DEBT SERVICE 0 7,038 7,040 0
TOTAL 113,941 601,940 603,030 735,380
City Council
187
40 – 206 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
ANIMAL SERVICES 01114430
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 0 0 272,030
61100 Retirement-Employer Normal Cost 0 0 0 26,580
61120 Medicare Insurance 0 0 0 3,800
61130 Health Insurance 0 0 0 59,880
61170 Retiree Health Benefits 0 0 0 4,500
61180 Worker Compensation Insurance 0 0 0 12,370
SUBTOTAL SALARIES & BENEFITS 0 0 0 379,160
62012 Cellular Phone Charges 0 0 0 1,000
62300 Contract Services-Professional 0 0 0 3,334,350
SUBTOTAL CONTRACTUALS 0 0 0 3,335,350
63001 Miscellaneous Operating Expenses 0 0 0 4,000
63300 Gas & Diesel 0 0 0 7,000
SUBTOTAL COMMODITIES 0 0 0 11,000
65010 Rental City Equipment 0 0 0 14,350
65011 Equipment Replacement Charges 0 0 0 15,430
65040 IT Maintenance Charge 0 0 0 17,810
65100 Insurance Charges 0 0 0 15,940
65105 Benefits Overhead 0 0 0 2,440
SUBTOTAL FIXED CHARGES 0 0 0 65,970
TOTAL 0 0 0 3,791,480
City Council
188
40 – 207 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
METROPOLITAN DIVISION-SERVICE ENHANCEMENT 01114441
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 3,915,894 3,313,745 3,472,090 0
61020 Salaries Part-Time 1,072 14,329 13,010 0
61040 Salaries Overtime 45,031 166,484 188,050 0
61100 Retirement-Employer Normal Cost 571,344 519,851 599,140 0 61110 Part-Time Retirement 40 537 490 0
61120 Medicare Insurance 60,550 54,695 45,530 0
61130 Health Insurance 489,056 396,233 438,300 0
61170 Retiree Health Benefits 144,686 65,749 8,560 0
61180 Worker Compensation Insurance 317,860 274,086 319,740 0 SUBTOTAL SALARIES & BENEFITS 5,545,532 4,805,710 5,084,910 0 62120 Training, Transportation, Meetings 24,564 6,045 6,030 0 62140 Membership, Subscription & Dues 800 350 0 0
62300 Contract Services-Professional 15,010 14,694 15,590 0 SUBTOTAL CONTRACTUALS 40,374 21,089 21,620 0
63001 Miscellaneous Operating Expenses 7,225 3,562 203,000 0 63300 Gas & Diesel 0 23,812 7,550 0
SUBTOTAL COMMODITIES 7,225 27,374 210,550 0
65010 Rental City Equipment 0 192,012 234,970 0
65011 Equipment Replacement Charges 0 33,264 37,210 0
65012 Accident Repair & Replacement 0 21,456 1,830 0
65040 IT Maintenance Charge 0 167,320 130,830 0
65100 Insurance Charges 0 209,595 233,370 0
65105 Benefits Overhead 0 35,470 40,610 0
SUBTOTAL FIXED CHARGES 0 659,117 678,820 0
66511 Computer Software Subscriptions 0 55 0 0
SUBTOTAL CAPITAL 0 55 0 0
TOTAL 5,593,130 5,513,345 5,995,900 0
City Council
189
40 – 208 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
POLICE - OFFICE OF CHIEF 01114002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
50503 SB90 State Mandated Costs-Reimbursement 70,632 400,841 85,000 85,000 50505 POST Reimbursement 2,502 480 40,000 10,000
50506 AB109 Reimbursement 585,703 591,394 600,000 600,000 51401 Alarm Permit Fees 63,494 104,428 100,000 90,000
51402 Street Closure Permits 27,106 13,737 20,000 10,000 51403 Tobacco Permits 141,961 177,059 140,000 140,000
53400 Vehicle Release Charge 90,146 153,501 120,000 120,000 53401 Repo Release 11,702 11,387 11,000 10,000
53405 Photo Services (15) 1,552 0 0
53407 Vehicle Equipment Citation Sign-Off 3,828 2,508 3,800 3,000 53408 Fire Range User Fee 0 0 2,000 0
53409 Storage Of Weapon Fee 2,040 1,966 2,000 2,000
53410 Impound/Owner Release Animal 1,003 0 0 1,300
53411 Jail Pay to Stay Program 21,820 15,318 25,000 25,000 53413 Police False Alarm Charge 101 0 25,000 0
53415 Emergency Response Reimbursement/PD 4,458 688 15,000 5,000 53416 Animal Quarantines 502 602 0 1,000
53417 Police Report Fee 77,203 86,675 75,000 75,000
53419 Firearm License Fee 1,811 1,683 2,000 2,000
53420 Jail Booking Fee 2,535 207 0 0
53423 Vehicle Storage Fee 41,048 39,936 42,000 40,000
55000 Parking Fines 5,652,066 4,920,339 4,900,000 4,900,000 55400 Redlight Camera Program 2,123 21,927 0 0
55401 Court Fines Traffic 391,196 241,969 380,000 240,000 55402 Court Fines Non Traffic 8,899 125,606 20,000 130,000 55403 Tobacco Fine 543 1,191 0 0
55600 Administrative Citations 18,286 16,283 20,000 18,000 55606 Fireworks Admin Citations 28,095 7,477 25,000 10,000 57010 Miscellaneous Recoveries 46,179 0 0 0
57400 Police OT Reimbursement 301,611 372,262 320,000 340,000 57402 Police Miscellaneous Reimbursement 411,039 325,219 376,520 300,000 57460 Jail Revenue Facility - PD 1,460 3,212 2,500 3,500 57461 Jail Kitchen Rental 47,928 31,228 32,000 30,000
57462 Jail Revenue Facility - US Marshals 12,970,735 12,054,185 13,000,000 11,250,000 57463 Jail Revenue Facility - Bureau of Prisons 836,615 664,390 900,000 650,000 57464 Jail Revenue Facility - US Marshals San Diego 3,504,740 2,864,995 3,600,000 2,250,000 57470 Copy of Lost Citation 104 45 100 100
SUBTOTAL REVENUES 25,371,201 23,254,288 24,883,920 21,340,900 TOTAL 25,371,201 23,254,288 24,883,920 21,340,900
City Council
190
40 – 209 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
OFFICE OF THE CHIEF OF POLICE 01114400
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 856,174 856,457 900,170 1,116,010 61040 Salaries Overtime 32,107 57,753 25,000 25,000
61100 Retirement-Employer Normal Cost 93,839 91,782 110,050 153,480 61120 Medicare Insurance 11,807 12,869 13,000 16,970
61130 Health Insurance 66,521 66,930 110,340 144,900
61170 Retiree Health Benefits 8,245 9,368 3,740 21,660
61180 Worker Compensation Insurance 75,560 70,151 69,890 70,140 SUBTOTAL SALARIES & BENEFITS 1,144,253 1,165,309 1,232,190 1,548,160 62120 Training, Transportation, Meetings 5,173 15,800 8,630 11,200 62140 Membership, Subscription & Dues 111,235 116,385 120,510 117,070 62200 Advertising 0 0 1,000 1,000
62300 Contract Services-Professional 96,168 106,942 116,150 94,150 62600 Parking Validation 5,976 6,333 4,000 3,000
SUBTOTAL CONTRACTUALS 218,551 245,459 250,290 226,420
63001 Miscellaneous Operating Expenses 17,442 21,294 15,830 17,480 63300 Gas & Diesel 1,023 21,551 10,000 10,000
SUBTOTAL COMMODITIES 18,465 42,845 25,830 27,480
65040 IT Maintenance Charge 37,420 25,100 25,600 32,650 65100 Insurance Charges 57,930 53,645 51,010 57,830
65105 Benefits Overhead 2,010 9,078 8,880 8,520
65210 Delivery Charges 350 0 0 0
SUBTOTAL FIXED CHARGES 97,710 87,823 85,490 99,000
66511 Computer Software Subscriptions 0 416 80 300
SUBTOTAL CAPITAL 0 416 80 300
TOTAL 1,478,978 1,541,852 1,593,880 1,901,360
City Council
191
40 – 210 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
FISCAL & BUDGET 01114401
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,167,421 651,987 625,310 686,800 61010 Salaries Cash Out/Separation 0 1,636 0 0
61020 Salaries Part-Time 56,752 74,311 100,320 93,540
61040 Salaries Overtime 13,691 2,010 7,500 7,500
61100 Retirement-Employer Normal Cost 59,721 27,393 45,610 50,990 61110 Part-Time Retirement 1,207 1,651 2,820 2,570
61120 Medicare Insurance 17,719 10,192 11,510 12,900
61130 Health Insurance 136,387 127,598 162,120 153,360
61170 Retiree Health Benefits 15,087 7,415 7,390 12,880 61180 Worker Compensation Insurance 73,340 58,390 99,930 59,480 SUBTOTAL SALARIES & BENEFITS 1,541,325 962,583 1,062,510 1,080,020 62120 Training, Transportation, Meetings 34 37,276 1,500 1,500 62140 Membership, Subscription & Dues 0 0 130 130
62300 Contract Services-Professional 2,871 6,499 13,000 13,830 62400 Auditor Fee 0 0 50 50
SUBTOTAL CONTRACTUALS 2,905 43,775 14,680 15,510
63001 Miscellaneous Operating Expenses 3,157 1,542 3,600 2,610 SUBTOTAL COMMODITIES 3,157 1,542 3,600 2,610
65040 IT Maintenance Charge 46,060 50,200 39,820 41,560 65100 Insurance Charges 56,230 44,651 72,940 49,040
65105 Benefits Overhead 2,950 7,556 12,690 7,220
65210 Delivery Charges 140 0 0 0
SUBTOTAL FIXED CHARGES 105,380 102,407 125,450 97,820
66511 Computer Software Subscriptions 0 247 600 760
SUBTOTAL CAPITAL 0 247 600 760
TOTAL 1,652,767 1,110,554 1,206,840 1,196,720
City Council
192
40 – 211 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
HUMAN RESOURCES 01114402
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 379,275 968,301 825,830 816,070
61020 Salaries Part-Time 13,650 4,426 17,940 17,940
61040 Salaries Overtime 10,666 35,809 10,000 12,000
61045 PD Hiring Bonus 0 25,000 0 0
61100 Retirement-Employer Normal Cost 30,195 69,964 79,870 111,370 61110 Part-Time Retirement 512 166 670 670
61120 Medicare Insurance 5,698 14,105 10,940 11,970
61130 Health Insurance 49,105 87,869 99,240 123,720
61170 Retiree Health Benefits 8,339 15,959 11,900 16,760 61180 Worker Compensation Insurance 43,070 81,280 32,070 79,670 SUBTOTAL SALARIES & BENEFITS 540,510 1,302,878 1,088,460 1,190,170 62120 Training, Transportation, Meetings 4,398 1,325 7,000 7,000 62130 Tuition Reimbursement 14,002 15,633 10,000 10,000 62140 Membership, Subscription & Dues 300 12,750 3,000 3,000 62200 Advertising 0 3,115 6,800 0
62300 Contract Services-Professional 24,879 39,845 48,300 48,800 SUBTOTAL CONTRACTUALS 43,579 72,668 75,100 68,800
63001 Miscellaneous Operating Expenses 10,951 11,618 13,270 13,770 63300 Gas & Diesel 151 0 500 500
SUBTOTAL COMMODITIES 11,102 11,618 13,770 14,270
65010 Rental City Equipment 1,660 0 0 0
65012 Accident Repair & Replacement 120 0 0 0
65040 IT Maintenance Charge 23,030 22,310 28,440 29,690 65100 Insurance Charges 33,020 62,155 23,410 65,680
65105 Benefits Overhead 1,050 10,519 4,070 9,670
65210 Delivery Charges 150 0 0 0
SUBTOTAL FIXED CHARGES 59,030 94,984 55,920 105,040
66511 Computer Software Subscriptions 0 5,362 0 0
SUBTOTAL CAPITAL 0 5,362 0 0
TOTAL 654,221 1,487,509 1,233,250 1,378,280
City Council
193
40 – 212 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
BUILDING & FACILITY 01114403
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 442 0 48,700
61040 Salaries Overtime 18,083 9,017 0 0
61100 Retirement-Employer Normal Cost 0 36 0 5,950
61120 Medicare Insurance 0 9 0 710
61130 Health Insurance 0 123 0 19,980
61170 Retiree Health Benefits 0 0 0 490
61180 Worker Compensation Insurance 0 30 0 0
SUBTOTAL SALARIES & BENEFITS 18,083 9,657 0 75,830
62000 Utilities 1,112,037 1,243,202 1,050,680 1,050,680 62010 Communications 964,390 906,766 905,000 374,680
62012 Cellular Phone Charges 0 88,854 86,880 86,880
62251 Other Agency Services 0 15,508 8,000 8,000
62300 Contract Services-Professional 1,754,292 297,315 112,010 112,010 62310 Janitorial & Housekeeping 0 660,920 670,060 670,060 62322 Maintenance & Repair Machinery 0 0 1,000 1,000
SUBTOTAL CONTRACTUALS 3,830,719 3,212,564 2,833,630 2,303,310 63001 Miscellaneous Operating Expenses 147,006 138,033 110,000 110,000 SUBTOTAL COMMODITIES 147,006 138,033 110,000 110,000
65000 Building Rental 1,030,390 1,253,270 1,253,270 1,409,290 65055 Communications- Landlines 0 0 0 530,320
65100 Insurance Charges 0 90 0 0
65105 Benefits Overhead 0 6 0 0
SUBTOTAL FIXED CHARGES 1,030,390 1,253,366 1,253,270 1,939,610 66220 Improvements Other Than Building 0 0 0 250,000
SUBTOTAL CAPITAL 0 0 0 250,000
67003 Loan Payment-OBF 77,595 75,692 75,690 75,690
SUBTOTAL DEBT SERVICE 77,595 75,692 75,690 75,690
TOTAL 5,103,794 4,689,312 4,272,590 4,754,440
City Council
194
40 – 213 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
RECRUITMENT AND BACKGROUNDS 01114404
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 784,121 1,105,718 956,300 1,303,440 61040 Salaries Overtime 39,202 99,932 5,560 22,660
61100 Retirement-Employer Normal Cost 90,789 147,626 137,630 203,010 61120 Medicare Insurance 12,796 17,719 13,400 18,200
61130 Health Insurance 121,542 165,183 148,920 184,800
61170 Retiree Health Benefits 22,852 16,639 0 23,710
61180 Worker Compensation Insurance 90,410 93,416 64,010 90,560 SUBTOTAL SALARIES & BENEFITS 1,161,711 1,646,234 1,325,820 1,846,380 62120 Training, Transportation, Meetings 888 1,133 2,500 4,200 62122 Travel For Investigation 1,071 681 7,000 0
62200 Advertising 0 0 0 10,000
62300 Contract Services-Professional 51,635 20,328 63,270 40,770 SUBTOTAL CONTRACTUALS 53,594 22,141 72,770 54,970
63001 Miscellaneous Operating Expenses 732 2,774 5,000 9,500 63300 Gas & Diesel 1,712 2,592 2,000 2,000
SUBTOTAL COMMODITIES 2,444 5,366 7,000 11,500
65040 IT Maintenance Charge 51,820 44,620 45,510 53,430 65100 Insurance Charges 69,310 71,436 46,720 74,660
65105 Benefits Overhead 2,880 12,089 8,130 10,990
65210 Delivery Charges 200 0 0 0
SUBTOTAL FIXED CHARGES 124,210 128,145 100,360 139,080
66511 Computer Software Subscriptions 0 0 750 750
SUBTOTAL CAPITAL 0 0 750 750
TOTAL 1,341,960 1,801,886 1,506,700 2,052,680
City Council
195
40 – 214 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
TRAFFIC 01114405
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 3,708,127 3,923,326 4,178,920 4,396,150 61020 Salaries Part-Time 51,810 54,805 160,290 162,990
61040 Salaries Overtime 322,988 290,638 150,000 150,000 61100 Retirement-Employer Normal Cost 420,953 462,328 560,270 606,210 61110 Part-Time Retirement 1,943 1,980 6,010 6,110
61120 Medicare Insurance 66,284 68,934 59,780 63,460
61130 Health Insurance 509,829 555,067 651,120 635,880
61170 Retiree Health Benefits 118,029 71,079 8,950 84,010 61180 Worker Compensation Insurance 331,240 332,638 306,920 325,810 SUBTOTAL SALARIES & BENEFITS 5,531,203 5,760,795 6,082,260 6,430,620 62012 Cellular Phone Charges 0 921 4,920 4,920
62120 Training, Transportation, Meetings 11,484 23,949 22,070 22,070 62140 Membership, Subscription & Dues 0 0 1,000 1,000
62300 Contract Services-Professional 1,011,952 1,385,173 1,235,470 1,235,470 62600 Parking Validation 4,544 1,530 0 0
SUBTOTAL CONTRACTUALS 1,027,980 1,411,572 1,263,460 1,263,460 63001 Miscellaneous Operating Expenses 41,248 23,990 27,270 27,230 63300 Gas & Diesel 46,033 86,311 83,300 83,300
SUBTOTAL COMMODITIES 87,281 110,301 110,570 110,530
65010 Rental City Equipment 332,060 344,800 341,520 368,520 65011 Equipment Replacement Charges 134,868 6,717 53,870 27,780 65012 Accident Repair & Replacement 23,427 23,789 8,770 19,230 65040 IT Maintenance Charge 190,000 161,740 182,030 195,920 65100 Insurance Charges 253,960 254,370 224,020 268,620 65105 Benefits Overhead 10,970 43,048 38,990 39,550
65210 Delivery Charges 770 0 0 0
SUBTOTAL FIXED CHARGES 946,055 834,464 849,200 919,620
66511 Computer Software Subscriptions 0 1,568 150 190
SUBTOTAL CAPITAL 0 1,568 150 190
TOTAL 7,592,519 8,118,700 8,305,640 8,724,420
City Council
196
40 – 215 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
TRAINING SERVICES 01114410
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,286,182 1,377,016 1,306,050 1,397,780 61010 Salaries Cash Out/Separation 1,004 2,057 0 0
61020 Salaries Part-Time 31,331 36,952 69,190 71,270
61040 Salaries Overtime 18,704 40,069 18,000 11,380
61100 Retirement-Employer Normal Cost 134,392 143,521 155,800 161,440 61110 Part-Time Retirement 1,175 1,072 2,590 2,670
61120 Medicare Insurance 19,875 21,474 18,520 20,540
61130 Health Insurance 156,778 170,349 190,140 157,800
61170 Retiree Health Benefits 35,767 29,445 7,870 28,140 61180 Worker Compensation Insurance 77,000 114,517 107,550 115,810 SUBTOTAL SALARIES & BENEFITS 1,762,207 1,936,472 1,875,710 1,966,830 62120 Training, Transportation, Meetings 40,702 23,611 55,000 56,480 62140 Membership, Subscription & Dues 199 29,036 29,920 36,200 62200 Advertising 96 0 0 0
62300 Contract Services-Professional 194,662 359,700 446,600 449,250 62322 Maintenance & Repair Machinery 95 0 750 750
62600 Parking Validation 1,140 7,025 3,000 3,000
SUBTOTAL CONTRACTUALS 236,893 419,371 535,270 545,680
63001 Miscellaneous Operating Expenses 138,805 158,313 146,800 143,000 63300 Gas & Diesel 4,689 3,031 3,500 3,500
SUBTOTAL COMMODITIES 143,495 161,344 150,300 146,500
65010 Rental City Equipment 15,745 4,440 1,720 1,860
65012 Accident Repair & Replacement 1,140 96 10 20
65040 IT Maintenance Charge 40,300 39,040 51,200 53,430 65100 Insurance Charges 59,030 87,572 78,500 95,480
65105 Benefits Overhead 2,330 14,820 13,660 14,060
65210 Delivery Charges 240 0 0 0
SUBTOTAL FIXED CHARGES 118,785 145,968 145,090 164,850
66511 Computer Software Subscriptions 0 4,654 4,750 4,760 SUBTOTAL CAPITAL 0 4,654 4,750 4,760
TOTAL 2,261,380 2,667,809 2,711,120 2,828,620
City Council
197
40 – 216 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
INTERNAL AFFAIRS 01114415
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 991,666 1,205,767 1,092,720 1,183,080 61040 Salaries Overtime 65,816 120,874 40,000 40,000
61100 Retirement-Employer Normal Cost 99,277 111,777 124,790 120,750 61120 Medicare Insurance 15,262 18,973 13,420 15,320
61130 Health Insurance 89,593 105,208 113,040 87,000
61170 Retiree Health Benefits 31,966 26,319 9,040 23,980 61180 Worker Compensation Insurance 89,350 99,223 80,950 98,750 SUBTOTAL SALARIES & BENEFITS 1,382,929 1,688,141 1,473,960 1,568,880 62120 Training, Transportation, Meetings 6,544 2,476 8,600 8,600 62140 Membership, Subscription & Dues 0 0 1,000 1,000
62300 Contract Services-Professional 1,446 4,900 8,580 8,580 SUBTOTAL CONTRACTUALS 7,990 7,376 18,180 18,180
63001 Miscellaneous Operating Expenses 3,801 13,106 3,340 3,340 63300 Gas & Diesel 7,204 1,670 5,000 5,000
SUBTOTAL COMMODITIES 11,004 14,776 8,340 8,340
65010 Rental City Equipment 10,896 11,976 6,270 6,770
65012 Accident Repair & Replacement 1,912 2,412 0 0
65040 IT Maintenance Charge 34,550 33,460 28,440 29,690 65100 Insurance Charges 68,500 75,876 59,080 81,420
65105 Benefits Overhead 1,880 12,841 10,280 11,990
65210 Delivery Charges 230 0 0 0
SUBTOTAL FIXED CHARGES 117,968 136,565 104,070 129,870
66511 Computer Software Subscriptions 0 405 230 230
SUBTOTAL CAPITAL 0 405 230 230
TOTAL 1,519,891 1,847,262 1,604,780 1,725,500
City Council
198
40 – 217 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
FIELD OPERATIONS 01114420
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 31,546,846 30,778,439 34,928,650 37,064,840 61010 Salaries Cash Out/Separation 1,703,386 1,175,458 1,150,000 1,650,000 61020 Salaries Part-Time 28,450 26,326 87,990 71,640
61040 Salaries Overtime 2,297,919 3,267,657 1,356,290 1,356,290 61100 Retirement-Employer Normal Cost 4,799,457 4,662,572 6,006,220 6,486,990 61110 Part-Time Retirement 563 315 2,030 1,420
61120 Medicare Insurance 493,242 489,314 471,220 525,210 61130 Health Insurance 4,017,748 3,886,613 4,636,380 4,703,040 61170 Retiree Health Benefits 1,212,342 582,050 72,160 734,250 61180 Worker Compensation Insurance 2,667,754 2,596,799 2,627,090 2,619,980 SUBTOTAL SALARIES & BENEFITS 48,767,706 47,465,543 51,338,030 55,213,660 62000 Utilities 4,079 4,549 5,000 5,000
62120 Training, Transportation, Meetings 107,992 78,923 92,100 92,100 62140 Membership, Subscription & Dues 3,708 2,000 650 650 62200 Advertising 0 0 6,000 6,000
62300 Contract Services-Professional 760,101 750,135 862,140 859,400 62322 Maintenance & Repair Machinery 0 15,369 0 0
62500 Rent Payments 0 32,490 36,120 36,120
62600 Parking Validation 6,153 7,224 10,000 10,000
SUBTOTAL CONTRACTUALS 882,032 890,689 1,012,010 1,009,270 63001 Miscellaneous Operating Expenses 100,591 92,007 74,700 74,620 63200 Operating Materials & Supplies 149 0 0 0
63300 Gas & Diesel 756,964 879,927 756,630 756,630
SUBTOTAL COMMODITIES 857,705 971,934 831,330 831,250
65010 Rental City Equipment 1,170,668 1,354,910 2,047,780 2,209,660 65011 Equipment Replacement Charges 817,462 184,071 400,010 619,390 65012 Accident Repair & Replacement 154,120 160,615 196,170 430,160 65020 City Yard Rental 15,600 15,600 18,810 20,650
65040 IT Maintenance Charge 207,280 209,650 216,880 237,480 65100 Insurance Charges 2,110,985 2,047,985 1,987,190 2,160,110 65105 Benefits Overhead 81,130 336,232 345,820 318,060
65210 Delivery Charges 7,500 0 0 0
SUBTOTAL FIXED CHARGES 4,564,745 4,309,063 5,212,660 5,995,510 66400 Machinery & Equipment 24,767 0 0 0
66511 Computer Software Subscriptions 0 270 300 380
SUBTOTAL CAPITAL 24,767 270 300 380
TOTAL 55,096,954 53,637,499 58,394,330 63,050,070
City Council
199
40 – 218 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
INFORMATION SERVICES 01114425
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 798,365 776,897 836,290 893,830
61010 Salaries Cash Out/Separation 3,369 0 0 0
61020 Salaries Part-Time 0 6,976 8,560 0
61040 Salaries Overtime 7,885 12,109 10,000 10,000
61100 Retirement-Employer Normal Cost 46,857 41,021 57,730 62,540 61110 Part-Time Retirement 0 262 320 0
61120 Medicare Insurance 11,499 11,069 11,340 12,560
61130 Health Insurance 123,564 124,364 153,240 164,280
61170 Retiree Health Benefits 6,963 7,093 7,310 14,310
61180 Worker Compensation Insurance 62,980 63,606 65,170 64,200 SUBTOTAL SALARIES & BENEFITS 1,061,482 1,043,396 1,149,960 1,221,720 62120 Training, Transportation, Meetings 0 198 2,000 2,000 62140 Membership, Subscription & Dues 0 69,251 0 0
62300 Contract Services-Professional 337,182 295,994 408,430 440,930 SUBTOTAL CONTRACTUALS 337,182 365,443 410,430 442,930
63001 Miscellaneous Operating Expenses 5,296 405,168 6,950 6,950 63300 Gas & Diesel 71 134 150 150
SUBTOTAL COMMODITIES 5,367 405,302 7,100 7,100
65010 Rental City Equipment 3,632 5,988 9,870 10,650
65012 Accident Repair & Replacement 608 912 1,410 3,090 65040 IT Maintenance Charge 40,300 39,040 39,820 41,560 65050 IT Department Specific 20,000 20,000 20,000 20,600 65100 Insurance Charges 48,280 48,640 47,570 52,930
65105 Benefits Overhead 2,280 8,231 8,280 7,790
65210 Delivery Charges 180 0 0 0
SUBTOTAL FIXED CHARGES 115,280 122,811 126,950 136,620
66511 Computer Software Subscriptions 0 7,675 80,180 47,680 SUBTOTAL CAPITAL 0 7,675 80,180 47,680
TOTAL 1,519,311 1,944,627 1,774,620 1,856,050
City Council
200
40 – 219 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
CRIMINAL INVESTIGATIONS-SERVICE ENHANCEMENT 01114435
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 5,225,713 5,603,490 5,580,090 6,407,550 61020 Salaries Part-Time 113,939 135,820 219,980 231,810 61040 Salaries Overtime 255,333 316,976 70,320 70,320
61100 Retirement-Employer Normal Cost 588,163 628,412 714,250 849,490 61110 Part-Time Retirement 1,836 2,953 6,630 7,030
61120 Medicare Insurance 83,972 91,779 78,770 91,750
61130 Health Insurance 636,448 699,816 740,160 760,980
61170 Retiree Health Benefits 149,887 109,919 8,260 120,330 61180 Worker Compensation Insurance 367,280 477,026 435,870 470,050 SUBTOTAL SALARIES & BENEFITS 7,422,570 8,066,191 7,854,330 9,009,310 62120 Training, Transportation, Meetings 54,135 27,147 22,300 5,000 62122 Travel For Investigation 1,757 699 9,000 1,000
62140 Membership, Subscription & Dues 0 7,846 500 500
62300 Contract Services-Professional 254,992 108,502 48,400 164,500 62600 Parking Validation 6,831 5,764 0 0
SUBTOTAL CONTRACTUALS 317,715 149,957 80,200 171,000
63001 Miscellaneous Operating Expenses 14,535 14,096 20,000 17,000 63300 Gas & Diesel 29,933 26,493 17,390 25,000
SUBTOTAL COMMODITIES 44,468 40,589 37,390 42,000
65010 Rental City Equipment 78,757 87,492 48,810 52,670 65011 Equipment Replacement Charges 13,865 3,540 7,720 7,720 65012 Accident Repair & Replacement 12,692 12,312 0 0
65040 IT Maintenance Charge 166,970 167,320 199,100 219,670 65100 Insurance Charges 281,590 364,784 318,130 387,550 65105 Benefits Overhead 9,780 61,733 55,360 57,060
65210 Delivery Charges 1,040 0 0 0
SUBTOTAL FIXED CHARGES 564,694 697,181 629,120 724,670
66511 Computer Software Subscriptions 0 203 300 860
SUBTOTAL CAPITAL 0 203 300 860
TOTAL 8,349,447 8,954,121 8,601,340 9,947,840
City Council
201
40 – 220 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
CRIMES AGAINST PERSONS 01114440
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 3,417,516 3,128,100 3,014,700 4,984,610 61020 Salaries Part-Time 95,457 84,971 74,360 89,580
61040 Salaries Overtime 637,161 533,930 133,830 355,450 61100 Retirement-Employer Normal Cost 341,282 287,566 342,350 665,940 61110 Part-Time Retirement 3,580 3,187 2,790 3,360
61120 Medicare Insurance 54,001 55,161 40,510 67,160
61130 Health Insurance 305,369 298,215 356,280 538,080
61170 Retiree Health Benefits 101,289 60,033 18,850 96,020 61180 Worker Compensation Insurance 218,630 260,223 286,760 535,720 SUBTOTAL SALARIES & BENEFITS 5,174,285 4,711,385 4,270,430 7,335,920 62120 Training, Transportation, Meetings 10,789 10,459 2,970 8,670 62122 Travel For Investigation 1,395 0 5,000 5,000
62140 Membership, Subscription & Dues 0 0 0 330
62300 Contract Services-Professional 104,904 95,415 92,500 101,870 SUBTOTAL CONTRACTUALS 117,088 105,874 100,470 115,870
63001 Miscellaneous Operating Expenses 40,241 7,507 17,000 168,880 63300 Gas & Diesel 81,653 67,486 65,580 90,580
SUBTOTAL COMMODITIES 121,895 74,993 82,580 259,460
65010 Rental City Equipment 177,288 14,844 9,700 264,020 65011 Equipment Replacement Charges 130,868 1,770 23,980 76,430 65012 Accident Repair & Replacement 24,040 2,736 140 4,320 65040 IT Maintenance Charge 247,580 72,510 102,390 231,540 65100 Insurance Charges 411,320 198,994 209,300 441,690 65105 Benefits Overhead 14,770 33,676 36,420 65,040
65210 Delivery Charges 1,250 0 0 0
SUBTOTAL FIXED CHARGES 1,007,116 324,529 381,930 1,083,040 66400 Machinery & Equipment 24,734 0 0 0
66511 Computer Software Subscriptions 0 0 80 6,400
SUBTOTAL CAPITAL 24,734 0 80 6,400
TOTAL 6,445,118 5,216,781 4,835,490 8,800,690
City Council
202
40 – 221 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
SPECIAL INVESTIGATIONS 01114445
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,268,212 1,390,924 1,417,980 2,864,610 61020 Salaries Part-Time 0 0 17,860 17,860
61040 Salaries Overtime 142,267 197,623 29,080 29,080
61100 Retirement-Employer Normal Cost 148,952 178,923 200,040 460,370 61110 Part-Time Retirement 0 0 670 670
61120 Medicare Insurance 21,956 25,767 19,520 40,460
61130 Health Insurance 150,659 170,397 190,320 329,640
61170 Retiree Health Benefits 40,200 25,040 0 57,760
61180 Worker Compensation Insurance 77,450 115,529 103,530 113,920 SUBTOTAL SALARIES & BENEFITS 1,849,697 2,104,203 1,979,000 3,914,370 62000 Utilities 0 4,560 6,840 6,840
62120 Training, Transportation, Meetings 676 10,789 3,000 3,000 62122 Travel For Investigation 0 0 2,000 2,000
62140 Membership, Subscription & Dues 200 595 0 200
62300 Contract Services-Professional 37,178 67,723 71,620 71,620 SUBTOTAL CONTRACTUALS 38,054 83,666 83,460 83,660
63001 Miscellaneous Operating Expenses 8,943 2,671 12,600 8,480 63300 Gas & Diesel 9,841 17,864 14,680 14,680
SUBTOTAL COMMODITIES 18,784 20,535 27,280 23,160
65040 IT Maintenance Charge 34,550 33,460 51,200 53,430 65100 Insurance Charges 59,380 88,346 75,560 93,920
65105 Benefits Overhead 2,020 14,951 13,150 13,830
65210 Delivery Charges 490 0 0 0
SUBTOTAL FIXED CHARGES 96,440 136,757 139,910 161,180
66511 Computer Software Subscriptions 0 341 0 3,920
SUBTOTAL CAPITAL 0 341 0 3,920
TOTAL 2,002,975 2,345,502 2,229,650 4,186,290
City Council
203
40 – 222 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
EVIDENCE 01114448
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 542,393 553,673 565,040 620,610
61020 Salaries Part-Time 31,589 30,475 47,670 50,850
61040 Salaries Overtime 7,843 5,266 13,180 13,180
61100 Retirement-Employer Normal Cost 33,824 32,866 41,620 43,760 61110 Part-Time Retirement 1,185 624 710 710
61120 Medicare Insurance 8,439 8,500 8,440 9,300
61130 Health Insurance 113,664 113,664 103,740 113,760
61170 Retiree Health Benefits 19,972 10,062 0 11,230
61180 Worker Compensation Insurance 41,560 48,713 46,860 47,840 SUBTOTAL SALARIES & BENEFITS 800,469 803,843 827,260 911,240 62120 Training, Transportation, Meetings 150 765 600 600 62140 Membership, Subscription & Dues 465 640 790 790
62251 Other Agency Services 0 0 700 700
62300 Contract Services-Professional 15,665 16,709 20,970 20,970 SUBTOTAL CONTRACTUALS 16,280 18,114 23,060 23,060
63001 Miscellaneous Operating Expenses 10,938 12,532 13,360 13,360 SUBTOTAL COMMODITIES 10,938 12,532 13,360 13,360
65010 Rental City Equipment 3,384 5,580 4,430 4,780
65012 Accident Repair & Replacement 152 228 0 0
65040 IT Maintenance Charge 34,550 33,460 34,130 35,620 65100 Insurance Charges 31,860 37,251 34,200 39,450
65105 Benefits Overhead 1,990 6,304 5,950 5,810
65210 Delivery Charges 140 0 0 0
SUBTOTAL FIXED CHARGES 72,076 82,823 78,710 85,660
66511 Computer Software Subscriptions 0 68 230 230
SUBTOTAL CAPITAL 0 68 230 230
TOTAL 899,763 917,379 942,620 1,033,550
City Council
204
40 – 223 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
CENTRAL DISTRIBUTION CTR (CDC) 01114450
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 357,195 355,794 339,530 376,500
61020 Salaries Part-Time 29,467 14,100 40,920 49,480
61040 Salaries Overtime 16,503 12,880 10,000 10,000
61100 Retirement-Employer Normal Cost 19,858 17,680 30,340 31,840 61110 Part-Time Retirement 1,105 454 1,530 1,860
61120 Medicare Insurance 5,841 5,726 6,570 7,310
61130 Health Insurance 75,776 75,776 96,720 94,800
61170 Retiree Health Benefits 12,886 6,525 0 8,660
61180 Worker Compensation Insurance 40,670 30,325 31,570 30,300 SUBTOTAL SALARIES & BENEFITS 559,299 519,259 557,180 610,750 62120 Training, Transportation, Meetings 0 465 1,000 1,000 62300 Contract Services-Professional 35,527 44,591 33,460 39,540 SUBTOTAL CONTRACTUALS 35,527 45,056 34,460 40,540
63001 Miscellaneous Operating Expenses 566,030 552,436 591,530 585,450 63300 Gas & Diesel 1,802 7,115 0 0
SUBTOTAL COMMODITIES 567,832 559,551 591,530 585,450
65010 Rental City Equipment 37,936 42,372 25,530 27,550 65012 Accident Repair & Replacement 2,688 3,012 0 0
65040 IT Maintenance Charge 34,550 27,890 28,440 29,690 65100 Insurance Charges 31,180 23,190 23,040 24,980
65105 Benefits Overhead 1,960 3,924 4,010 3,680
65210 Delivery Charges 80 0 0 0
SUBTOTAL FIXED CHARGES 108,394 100,388 81,020 85,900
66400 Machinery & Equipment 0 270,650 0 0
66511 Computer Software Subscriptions 0 0 150 150
SUBTOTAL CAPITAL 0 270,650 150 150
TOTAL 1,271,052 1,494,904 1,264,340 1,322,790
City Council
205
40 – 224 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
FORENSIC SERVICES 01114455
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,349,990 1,416,386 1,623,050 1,876,780 61020 Salaries Part-Time 35,793 44,137 97,640 103,930
61040 Salaries Overtime 46,393 55,080 50,000 50,000
61100 Retirement-Employer Normal Cost 77,379 81,207 123,400 158,050 61110 Part-Time Retirement 1,342 1,580 3,660 2,820
61120 Medicare Insurance 17,068 19,204 23,280 27,100
61130 Health Insurance 203,906 224,959 259,740 308,100
61170 Retiree Health Benefits 41,431 24,458 0 34,200
61180 Worker Compensation Insurance 131,110 121,013 113,120 119,620 SUBTOTAL SALARIES & BENEFITS 1,904,411 1,988,024 2,293,890 2,680,600 62120 Training, Transportation, Meetings 12,879 20,182 15,000 15,000 62140 Membership, Subscription & Dues 595 690 800 800
62300 Contract Services-Professional 82,182 27,125 25,000 25,000 SUBTOTAL CONTRACTUALS 95,656 47,997 40,800 40,800
63001 Miscellaneous Operating Expenses 21,288 19,864 28,300 28,260 63300 Gas & Diesel 17,874 21,248 20,000 20,000
SUBTOTAL COMMODITIES 39,162 41,112 48,300 48,260
65010 Rental City Equipment 44,040 48,468 49,490 53,400 65011 Equipment Replacement Charges 48,120 12,030 26,220 26,240 65012 Accident Repair & Replacement 6,384 6,384 0 0
65040 IT Maintenance Charge 86,360 72,510 73,950 83,120 65100 Insurance Charges 100,520 92,539 82,560 98,620
65105 Benefits Overhead 4,990 15,660 14,370 14,520
65210 Delivery Charges 340 0 0 0
SUBTOTAL FIXED CHARGES 290,754 247,592 246,590 275,900
66511 Computer Software Subscriptions 0 2,261 3,080 3,120 SUBTOTAL CAPITAL 0 2,261 3,080 3,120
TOTAL 2,329,984 2,326,984 2,632,660 3,048,680
City Council
206
40 – 225 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
RECORDS SERVICES 01114460
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,025,538 958,871 1,145,150 1,205,850 61010 Salaries Cash Out/Separation 4,761 579 0 0
61020 Salaries Part-Time 102,566 57,301 161,680 165,850 61040 Salaries Overtime 41,593 42,749 10,000 10,000
61100 Retirement-Employer Normal Cost 64,406 55,837 100,580 107,930 61110 Part-Time Retirement 1,705 170 4,400 4,450
61120 Medicare Insurance 16,513 14,938 19,910 21,190
61130 Health Insurance 135,838 131,452 263,880 349,320
61170 Retiree Health Benefits 6,376 942 5,260 16,860
61180 Worker Compensation Insurance 87,750 84,022 92,090 83,230 SUBTOTAL SALARIES & BENEFITS 1,487,045 1,346,861 1,802,950 1,964,680 62120 Training, Transportation, Meetings 3,298 1,404 5,800 5,800 62140 Membership, Subscription & Dues 125 112 900 900
62300 Contract Services-Professional 100,144 76,176 82,070 82,070 62600 Parking Validation 1 0 0 0
SUBTOTAL CONTRACTUALS 103,568 77,692 88,770 88,770
63001 Miscellaneous Operating Expenses 11,908 11,367 14,100 13,760 SUBTOTAL COMMODITIES 11,908 11,367 14,100 13,760
65040 IT Maintenance Charge 97,880 83,660 96,700 100,930 65100 Insurance Charges 67,280 64,252 67,210 68,620
65105 Benefits Overhead 4,250 10,873 11,700 10,100
65210 Delivery Charges 280 0 0 0
SUBTOTAL FIXED CHARGES 169,690 158,786 175,610 179,650
66511 Computer Software Subscriptions 0 68 230 570
SUBTOTAL CAPITAL 0 68 230 570
TOTAL 1,772,211 1,594,773 2,081,660 2,247,430
City Council
207
40 – 226 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
COMMUNICATIONS-SERVICE ENHANCEMENT 01114465
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 3,512,235 3,398,568 3,880,630 4,403,320 61020 Salaries Part-Time 23,118 73,572 74,040 76,260
61040 Salaries Overtime 373,975 460,712 214,080 214,080 61100 Retirement-Employer Normal Cost 211,587 202,914 294,080 338,750 61110 Part-Time Retirement 413 719 870 900
61120 Medicare Insurance 55,959 55,317 55,110 62,990
61130 Health Insurance 635,461 634,419 758,880 757,980
61170 Retiree Health Benefits 129,468 61,603 5,290 84,860 61180 Worker Compensation Insurance 313,550 293,419 288,590 284,370 SUBTOTAL SALARIES & BENEFITS 5,255,766 5,181,243 5,571,570 6,223,510 62120 Training, Transportation, Meetings 19,345 17,960 26,620 26,620 62140 Membership, Subscription & Dues 1,275 851 1,280 1,260 62300 Contract Services-Professional 201,549 322,995 354,760 441,570 62600 Parking Validation 0 20 0 0
SUBTOTAL CONTRACTUALS 222,169 341,827 382,660 469,450
63001 Miscellaneous Operating Expenses 4,643 2,686 3,530 4,180 SUBTOTAL COMMODITIES 4,643 2,686 3,530 4,180
65040 IT Maintenance Charge 230,310 211,940 216,160 225,610 65100 Insurance Charges 240,400 224,379 210,640 234,460 65105 Benefits Overhead 13,190 37,972 36,660 34,520
65210 Delivery Charges 720 0 0 0
SUBTOTAL FIXED CHARGES 484,620 474,291 463,460 494,590
66511 Computer Software Subscriptions 0 0 4,000 34,140
SUBTOTAL CAPITAL 0 0 4,000 34,140
67100 Principal-Debt Services 184,639 190,430 196,400 202,560 67110 Interest-Debt Services 21,862 16,072 10,100 3,940 67200 Principal-Leases 471,212 486,002 486,770 982,850
67210 Interest-Leases 73,355 58,565 0 0
SUBTOTAL DEBT SERVICE 751,069 751,069 693,270 1,189,350 TOTAL 6,718,267 6,751,116 7,118,490 8,415,220
City Council
208
40 – 227 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
VICE/NARCOTICS-SERVICE ENHANCEMENT 01114470
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 172,229 166,013 162,840 169,990
61040 Salaries Overtime 163,134 229,684 244,850 244,850 61100 Retirement-Employer Normal Cost 15,299 16,266 18,230 18,880 61120 Medicare Insurance 2,603 2,535 2,170 2,400
61130 Health Insurance 25,259 21,397 21,840 18,960
61170 Retiree Health Benefits 8,206 2,399 0 3,030
61180 Worker Compensation Insurance 9,860 13,733 14,060 13,600 SUBTOTAL SALARIES & BENEFITS 396,588 452,027 463,990 471,710 62120 Training, Transportation, Meetings 6,621 (1,446) 5,000 5,000 62140 Membership, Subscription & Dues 595 0 600 600
62300 Contract Services-Professional 0 0 100,000 0
SUBTOTAL CONTRACTUALS 7,216 (1,446) 105,600 5,600
63001 Miscellaneous Operating Expenses 5,329 310 2,500 2,500 SUBTOTAL COMMODITIES 5,329 310 2,500 2,500
65010 Rental City Equipment 0 4,440 1,720 1,860
65011 Equipment Replacement Charges 0 622 0 2,040
65012 Accident Repair & Replacement 0 96 0 0
65040 IT Maintenance Charge 5,760 5,580 5,690 5,940
65100 Insurance Charges 7,560 10,502 10,260 11,210
65105 Benefits Overhead 330 1,777 1,790 1,650
SUBTOTAL FIXED CHARGES 13,650 23,017 19,460 22,700
66400 Machinery & Equipment 575 0 0 0
SUBTOTAL CAPITAL 575 0 0 0
TOTAL 423,358 473,908 591,550 502,510
City Council
209
40 – 228 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
INVESTIGATIONS SUPPORT SERVICE-SERVICE ENHANCEMENT 01114471 Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 985,944 703,727 501,660 560,430
61010 Salaries Cash Out/Separation 0 2,218 0 0
61020 Salaries Part-Time 42,614 54,736 55,150 58,850
61040 Salaries Overtime 41,212 22,584 15,450 15,450
61100 Retirement-Employer Normal Cost 87,079 59,806 58,200 62,970 61110 Part-Time Retirement 1,366 1,093 820 850
61120 Medicare Insurance 15,108 11,495 7,740 8,670
61130 Health Insurance 130,216 107,092 96,480 107,040
61170 Retiree Health Benefits 33,360 8,829 0 7,810
61180 Worker Compensation Insurance 98,870 61,339 83,960 62,120 SUBTOTAL SALARIES & BENEFITS 1,435,770 1,032,919 819,460 884,190 62120 Training, Transportation, Meetings 5,067 604 3,000 3,000 62140 Membership, Subscription & Dues 0 0 200 0
62300 Contract Services-Professional 6,655 329 2,500 2,700 SUBTOTAL CONTRACTUALS 11,722 932 5,700 5,700
63001 Miscellaneous Operating Expenses 1,286 5,592 1,800 1,700 SUBTOTAL COMMODITIES 1,286 5,592 1,800 1,700
65040 IT Maintenance Charge 74,850 55,770 51,200 35,620 65100 Insurance Charges 75,800 46,906 61,280 51,220
65105 Benefits Overhead 3,840 7,938 10,670 7,540
SUBTOTAL FIXED CHARGES 154,490 110,615 123,150 94,380
66511 Computer Software Subscriptions 0 0 0 100
SUBTOTAL CAPITAL 0 0 0 100
TOTAL 1,603,267 1,150,058 950,110 986,070
City Council
210
40 – 229 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
JAIL OPERATIONS 01114475
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 8,318,515 8,017,639 9,344,400 10,147,510 61010 Salaries Cash Out/Separation 15,406 19,925 0 0
61020 Salaries Part-Time 143,122 209,505 303,420 319,430 61040 Salaries Overtime 928,309 1,058,786 575,530 575,530 61100 Retirement-Employer Normal Cost 503,702 466,100 728,270 828,170 61110 Part-Time Retirement 4,373 6,877 10,350 10,970
61120 Medicare Insurance 135,476 132,624 134,380 146,920 61130 Health Insurance 1,536,250 1,491,999 1,882,200 1,832,040 61170 Retiree Health Benefits 294,579 141,205 12,410 187,110 61180 Worker Compensation Insurance 767,590 690,597 690,710 673,810 SUBTOTAL SALARIES & BENEFITS 12,647,323 12,235,258 13,681,670 14,721,490 62000 Utilities 0 6,328 6,230 6,730
62010 Communications 375 0 1,530 0
62120 Training, Transportation, Meetings 6,287 640 10,010 10,010 62140 Membership, Subscription & Dues 0 13,447 480 480
62200 Advertising 0 1,580 5,000 1,000
62300 Contract Services-Professional 4,512,913 4,850,902 5,760,310 5,780,850 SUBTOTAL CONTRACTUALS 4,519,575 4,872,897 5,783,560 5,799,070 63001 Miscellaneous Operating Expenses 343,572 338,570 329,500 314,000 63300 Gas & Diesel 13,731 18,631 15,000 15,000
SUBTOTAL COMMODITIES 357,303 357,201 344,500 329,000
65010 Rental City Equipment 24,360 26,808 23,780 25,660 65011 Equipment Replacement Charges 24,299 6,372 13,890 13,900 65012 Accident Repair & Replacement 3,648 3,648 3,240 7,100 65040 IT Maintenance Charge 558,490 546,580 557,470 575,890 65100 Insurance Charges 588,500 528,104 504,140 555,540 65105 Benefits Overhead 31,120 89,371 87,740 81,800
65210 Delivery Charges 2,150 0 0 0
SUBTOTAL FIXED CHARGES 1,232,567 1,200,883 1,190,260 1,259,890 66511 Computer Software Subscriptions 0 388 600 590
SUBTOTAL CAPITAL 0 388 600 590
TOTAL 18,756,769 18,666,627 21,000,590 22,110,040
City Council
211
40 – 230 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
REGIONAL NARCOTIC SUPPRESSION 01114480
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 160,004 160,380 178,610
61040 Salaries Overtime 31,095 68,639 9,400 9,400
61100 Retirement-Employer Normal Cost 0 16,123 18,970 19,600 61120 Medicare Insurance 0 3,265 2,260 2,490
61130 Health Insurance 0 18,944 21,840 18,960
61170 Retiree Health Benefits 0 2,871 0 3,150
61180 Worker Compensation Insurance 26,850 13,600 0 13,100 SUBTOTAL SALARIES & BENEFITS 57,945 283,446 212,850 245,310 62300 Contract Services-Professional 0 0 3,500 3,500
SUBTOTAL CONTRACTUALS 0 0 3,500 3,500
63001 Miscellaneous Operating Expenses 17,902 0 5,000 5,000 SUBTOTAL COMMODITIES 17,902 0 5,000 5,000
65040 IT Maintenance Charge 5,760 5,580 0 5,940
65100 Insurance Charges 20,590 10,400 0 10,800
65105 Benefits Overhead 300 1,760 0 1,590
65210 Delivery Charges 230 0 0 0
SUBTOTAL FIXED CHARGES 26,880 17,740 0 18,330
TOTAL 102,726 301,186 221,350 272,140
City Council
212
40 – 231 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
HOMELAND SECURITY & EMERGENCY MANAGEMENT 01114485
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 181,753 152,312 150,580 164,020
61020 Salaries Part-Time 2,423 4,944 0 16,360
61040 Salaries Overtime 1,692 1,018 2,000 2,000
61100 Retirement-Employer Normal Cost 9,984 5,095 6,460 6,520 61110 Part-Time Retirement 91 185 0 610
61120 Medicare Insurance 2,713 2,292 2,060 2,480
61130 Health Insurance 28,676 19,733 15,600 18,960
61170 Retiree Health Benefits 5,268 2,634 0 2,860
61180 Worker Compensation Insurance 9,900 13,026 15,040 12,880 SUBTOTAL SALARIES & BENEFITS 242,501 201,241 191,740 226,690 62120 Training, Transportation, Meetings 3,332 199 1,800 1,800 62140 Membership, Subscription & Dues 0 0 300 300
62300 Contract Services-Professional 12,819 9,273 7,420 7,420 62322 Maintenance & Repair Machinery 0 0 1,000 1,000
62600 Parking Validation 0 60 0 0
SUBTOTAL CONTRACTUALS 16,150 9,532 10,520 10,520
63001 Miscellaneous Operating Expenses 187 8,647 100 100 63300 Gas & Diesel 2,100 7,160 400 400
SUBTOTAL COMMODITIES 2,287 15,807 500 500
65010 Rental City Equipment 32,640 35,904 21,090 22,760 65012 Accident Repair & Replacement 3,648 3,936 1,430 3,140 65040 IT Maintenance Charge 5,760 5,580 5,690 5,940
65100 Insurance Charges 7,590 9,961 10,970 10,620
65105 Benefits Overhead 330 1,686 1,910 1,560
65210 Delivery Charges 50 0 0 0
SUBTOTAL FIXED CHARGES 50,018 57,067 41,090 44,020
66511 Computer Software Subscriptions 0 158 0 0
SUBTOTAL CAPITAL 0 158 0 0
68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 5,170 5,150 5,130 5,140 SUBTOTAL TRANSFERS 5,170 5,150 5,130 5,140
TOTAL 316,126 288,954 248,980 286,870
City Council
213
40 – 232 6/4/2024
GENERAL FUND
POLICE DEPARTMENT ACCOUNTING UNIT
TOBACCO RETAIL LICENSE PRG 01114490
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 16,091 511 94,380 109,310
61040 Salaries Overtime 53,126 40,173 55,000 55,000
61100 Retirement-Employer Normal Cost 636 113 11,520 13,030 61120 Medicare Insurance 236 12 1,330 1,550
61130 Health Insurance 3,947 79 15,600 18,960
61170 Retiree Health Benefits 0 0 0 2,130
61180 Worker Compensation Insurance 7,510 43 1,320 40
SUBTOTAL SALARIES & BENEFITS 81,546 40,931 179,150 200,020 62120 Training, Transportation, Meetings 0 0 1,000 1,000 62300 Contract Services-Professional 230 0 0 0
SUBTOTAL CONTRACTUALS 230 0 1,000 1,000
63001 Miscellaneous Operating Expenses 0 0 500 400
SUBTOTAL COMMODITIES 0 0 500 400
65040 IT Maintenance Charge 5,760 5,580 5,690 5,940
65100 Insurance Charges 5,760 33 960 30
65105 Benefits Overhead 330 6 170 10
65210 Delivery Charges 30 0 0 0
SUBTOTAL FIXED CHARGES 11,880 5,619 6,820 5,980
66511 Computer Software Subscriptions 0 0 0 100
SUBTOTAL CAPITAL 0 0 0 100
TOTAL 93,656 46,550 187,470 207,500
City Council
214
40 – 233 6/4/2024
CANNABIS PUBLIC BENEFIT
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01214010 POLICE ENFORCEMENT SERVICES 1,608,510 3,086,116 3,520,900 3,341,030 TOTAL EXPENDITURES 1,608,510 3,086,116 3,520,900 3,341,030
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 1,457,524 1,506,200 1,993,710 1,713,770 62000 CONTRACTUALS 92,742 275,245 317,280 399,690
63000 COMMODITIES 55,749 176,343 74,200 74,200
65000 FIXED CHARGES 2,495 105,973 106,560 117,770
66000 CAPITAL 0 1,022,356 1,029,150 1,035,600
TOTAL 1,608,510 3,086,116 3,520,900 3,341,030
City Council
215
40 – 234 6/4/2024
CANNABIS PUBLIC BENEFIT
POLICE DEPARTMENT ACCOUNTING UNIT
POLICE ENFORCEMENT SERVICES 01214010
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 954,096 983,714 1,067,090 1,133,240 61040 Salaries Overtime 153,012 169,698 552,620 163,760 61100 Retirement-Employer Normal Cost 118,865 125,226 163,060 167,510 61120 Medicare Insurance 18,314 18,882 14,500 15,610
61130 Health Insurance 110,390 112,497 118,560 132,720
61170 Retiree Health Benefits 29,108 15,083 0 20,360
61180 Worker Compensation Insurance 73,740 81,100 77,880 80,570 SUBTOTAL SALARIES & BENEFITS 1,457,524 1,506,200 1,993,710 1,713,770 62000 Utilities 437 14,411 13,260 15,000
62120 Training, Transportation, Meetings 8,165 51,911 60,000 60,000 62140 Membership, Subscription & Dues 0 5,621 6,620 1,290 62300 Contract Services-Professional 84,079 73,232 105,000 105,000 62322 Maintenance & Repair Machinery 60 0 0 0
62500 Rent Payments 0 130,070 132,400 218,400
SUBTOTAL CONTRACTUALS 92,742 275,245 317,280 399,690
63001 Miscellaneous Operating Expenses 43,669 176,343 59,200 59,200 63300 Gas & Diesel 12,081 0 15,000 15,000
SUBTOTAL COMMODITIES 55,749 176,343 74,200 74,200
65040 IT Maintenance Charge 0 33,460 39,820 41,560
65100 Insurance Charges 295 62,017 56,850 66,430
65105 Benefits Overhead 2,040 10,495 9,890 9,780
65210 Delivery Charges 160 0 0 0
SUBTOTAL FIXED CHARGES 2,495 105,973 106,560 117,770
66511 Computer Software Subscriptions 0 1,022,356 1,029,150 1,035,600 SUBTOTAL CAPITAL 0 1,022,356 1,029,150 1,035,600
TOTAL 1,608,510 3,086,116 3,520,900 3,341,030
City Council
216
40 – 235 6/4/2024
OTS-TRAFFIC OFFENDER PROGRAM
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57490 Traffic Offender-Program Income 16,062 12,900 14,000 13,000 58000 Earning On Investments 282 274 200 280
TOTAL REVENUES 16,344 13,174 14,200 13,280
EXPENDITURES
02014405 SAPD TRAFFIC OFFENDER PGM 21,524 19,340 14,200 35,000 TOTAL EXPENDITURES 21,524 19,340 14,200 35,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 403 0 0 0
62000 CONTRACTUALS 19,068 14,806 6,250 13,000
63000 COMMODITIES 2,053 4,534 7,950 20,000
66000 CAPITAL 0 0 0 2,000
TOTAL 21,524 19,340 14,200 35,000
City Council
217
40 – 236 6/4/2024
OTS-TRAFFIC OFFENDER PROGRAM
POLICE DEPARTMENT ACCOUNTING UNIT
MISCELLENOUS REVENUE 02014002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57490 Traffic Offender-Program Income 16,062 12,900 14,000 13,000 58000 Earning On Investments 282 274 200 280
SUBTOTAL REVENUES 16,344 13,174 14,200 13,280
TOTAL 16,344 13,174 14,200 13,280
City Council
218
40 – 237 6/4/2024
OTS-TRAFFIC OFFENDER PROGRAM
POLICE DEPARTMENT ACCOUNTING UNIT
SAPD TRAFFIC OFFENDER PGM 02014405
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 403 0 0 0
SUBTOTAL SALARIES & BENEFITS 403 0 0 0
62140 Membership, Subscription & Dues 0 0 1,250 0
62300 Contract Services-Professional 19,068 14,806 5,000 13,000 SUBTOTAL CONTRACTUALS 19,068 14,806 6,250 13,000
63001 Miscellaneous Operating Expenses 2,053 4,534 7,950 20,000 SUBTOTAL COMMODITIES 2,053 4,534 7,950 20,000
66511 Computer Software Subscriptions 0 0 0 2,000
SUBTOTAL CAPITAL 0 0 0 2,000
TOTAL 21,524 19,340 14,200 35,000
City Council
219
40 – 238 6/4/2024
INMATE WELFARE FUND
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57403 Inmate Recovery 527,725 513,854 400,000 525,000
58000 Earning On Investments 12,954 19,473 10,000 20,000 TOTAL REVENUES 540,679 533,328 410,000 545,000
EXPENDITURES
02314475 INMATE WELFARE FUND 260,591 187,692 1,284,700 1,456,500 TOTAL EXPENDITURES 260,591 187,692 1,284,700 1,456,500
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 117,122 123,911 173,700 191,500
63000 COMMODITIES 143,468 63,782 111,000 265,000
66000 CAPITAL 0 0 1,000,000 1,000,000
TOTAL 260,591 187,692 1,284,700 1,456,500
City Council
220
40 – 239 6/4/2024
INMATE WELFARE FUND
POLICE DEPARTMENT ACCOUNTING UNIT
INMATE WELFARE FUND 02314002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57403 Inmate Recovery 527,725 513,854 400,000 525,000
58000 Earning On Investments 12,954 19,473 10,000 20,000 SUBTOTAL REVENUES 540,679 533,328 410,000 545,000
TOTAL 540,679 533,328 410,000 545,000
City Council
221
40 – 240 6/4/2024
INMATE WELFARE FUND
POLICE DEPARTMENT ACCOUNTING UNIT
INMATE WELFARE FUND 02314475
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 Utilities 0 1,190 2,200 2,500
62140 Membership, Subscription & Dues 0 2,562 500 3,000 62300 Contract Services-Professional 108,786 105,057 161,000 166,000 62600 Parking Validation 8,336 15,102 10,000 20,000
SUBTOTAL CONTRACTUALS 117,122 123,911 173,700 191,500
63001 Miscellaneous Operating Expenses 143,468 63,782 111,000 265,000 SUBTOTAL COMMODITIES 143,468 63,782 111,000 265,000
66220 Improvements Other Than Building 0 0 1,000,000 1,000,000 SUBTOTAL CAPITAL 0 0 1,000,000 1,000,000
TOTAL 260,591 187,692 1,284,700 1,456,500
City Council
222
40 – 241 6/4/2024
POLICE ACTIVITIES & PROGRAMS
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
50504 STC Reimbursement 0 41,590 55,620 55,620
53309 Concession-Vending Machines 0 625 1,500 1,500
57010 Miscellaneous Recoveries 10,000 0 0 0
57081 Gifts & Donations 7,625 43,068 8,000 10,000
57400 Police OT Reimbursement 517,525 597,238 700,000 700,000 TOTAL REVENUES 535,150 682,521 765,120 767,120
EXPENDITURES
02414400 POLICE SPECIAL REV - GENERAL 654,503 680,678 700,000 700,000 02414401 PD SPECIAL REV - STC PROGRAM 0 0 55,620 55,620 02414404 Explorer Program 0 7,123 20,000 22,000
02414405 PD ATHLETIC ACTIVITIES LEAGUE 0 0 20,000 0
02414410 POLICE SPECIAL REVENUE 596 721 6,500 5,000
TOTAL EXPENDITURES 655,099 688,522 802,120 782,620
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 586,935 679,192 725,000 725,000 62000 CONTRACTUALS 6,634 1,986 49,120 39,620
63000 COMMODITIES 0 7,344 28,000 18,000
65000 FIXED CHARGES 61,529 0 0 0
TOTAL 655,099 688,522 802,120 782,620
City Council
223
40 – 242 6/4/2024
POLICE ACTIVITIES & PROGRAMS
POLICE DEPARTMENT ACCOUNTING UNIT
PD SPECIAL REV - STC PROGRAM 02414401
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 0 0 25,000 25,000
SUBTOTAL SALARIES & BENEFITS 0 0 25,000 25,000
62120 Training, Transportation, Meetings 0 0 24,670 24,320 62140 Membership, Subscription & Dues 0 0 5,950 6,300
SUBTOTAL CONTRACTUALS 0 0 30,620 30,620
TOTAL 0 0 55,620 55,620
City Council
224
40 – 243 6/4/2024
POLICE ACTIVITIES & PROGRAMS
POLICE DEPARTMENT ACCOUNTING UNIT
Explorer Program 02414404
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62120 Training, Transportation, Meetings 0 500 2,000 4,000 SUBTOTAL CONTRACTUALS 0 500 2,000 4,000
63001 Miscellaneous Operating Expenses 0 6,623 18,000 18,000 SUBTOTAL COMMODITIES 0 6,623 18,000 18,000
TOTAL 0 7,123 20,000 22,000
City Council
225
40 – 244 6/4/2024
POLICE ACTIVITIES & PROGRAMS
POLICE DEPARTMENT ACCOUNTING UNIT
PD ATHLETIC ACTIVITIES LEAGUE 02414405
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 0 0 10,000 0
SUBTOTAL CONTRACTUALS 0 0 10,000 0
63001 Miscellaneous Operating Expenses 0 0 10,000 0
SUBTOTAL COMMODITIES 0 0 10,000 0
TOTAL 0 0 20,000 0
City Council
226
40 – 245 6/4/2024
POLICE ACTIVITIES & PROGRAMS
POLICE DEPARTMENT ACCOUNTING UNIT
POLICE SPECIAL REV - GENERAL 02414002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
50504 STC Reimbursement 0 41,590 55,620 55,620
53309 Concession-Vending Machines 0 625 1,500 1,500
57010 Miscellaneous Recoveries 10,000 0 0 0
57081 Gifts & Donations 7,625 43,068 8,000 10,000
57400 Police OT Reimbursement 517,525 597,238 700,000 700,000 SUBTOTAL REVENUES 535,150 682,521 765,120 767,120
TOTAL 535,150 682,521 765,120 767,120
City Council
227
40 – 246 6/4/2024
POLICE ACTIVITIES & PROGRAMS
POLICE DEPARTMENT ACCOUNTING UNIT
POLICE SPECIAL REV - GENERAL 02414400
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 586,339 679,192 700,000 700,000 SUBTOTAL SALARIES & BENEFITS 586,339 679,192 700,000 700,000 62120 Training, Transportation, Meetings 6,634 0 0 0
62300 Contract Services-Professional 0 1,486 0 0
SUBTOTAL CONTRACTUALS 6,634 1,486 0 0
65400 Indirect Costs 61,529 0 0 0
SUBTOTAL FIXED CHARGES 61,529 0 0 0
TOTAL 654,503 680,678 700,000 700,000
City Council
228
40 – 247 6/4/2024
POLICE ACTIVITIES & PROGRAMS
POLICE DEPARTMENT ACCOUNTING UNIT
POLICE SPECIAL REVENUE 02414410
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 596 0 0 0
SUBTOTAL SALARIES & BENEFITS 596 0 0 0
62300 Contract Services-Professional 0 0 6,500 5,000
SUBTOTAL CONTRACTUALS 0 0 6,500 5,000
63001 Miscellaneous Operating Expenses 0 721 0 0
SUBTOTAL COMMODITIES 0 721 0 0
TOTAL 596 721 6,500 5,000
City Council
229
40 – 248 6/4/2024
CRIMINAL ACTIVITIES FUND
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57407 Evidence Recovery/State 7,630 53,680 0 0
57408 Evidence Recovery/State 15% 1,159 9,473 0 0
58000 Earning On Investments 560 831 0 0
TOTAL REVENUES 9,348 63,984 0 0
EXPENDITURES
02614445 CRIMINAL ACTIVITIES FUND 0 45,235 0 0
TOTAL EXPENDITURES 0 45,235 0 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
63000 COMMODITIES 0 45,235 0 0
TOTAL 0 45,235 0 0
City Council
230
40 – 249 6/4/2024
CRIMINAL ACTIVITIES FUND
POLICE DEPARTMENT ACCOUNTING UNIT
CRIMINAL ACTIVITIES-STATE 02614002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57407 Evidence Recovery/State 7,630 53,680 0 0
57408 Evidence Recovery/State 15% 1,159 9,473 0 0
58000 Earning On Investments 560 831 0 0
SUBTOTAL REVENUES 9,348 63,984 0 0
TOTAL 9,348 63,984 0 0
City Council
231
40 – 250 6/4/2024
CRIMINAL ACTIVITIES FUND
POLICE DEPARTMENT ACCOUNTING UNIT
CRIMINAL ACTIVITIES FUND 02614445
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
63001 Miscellaneous Operating Expenses 0 45,235 0 0
SUBTOTAL COMMODITIES 0 45,235 0 0
TOTAL 0 45,235 0 0
City Council
232
40 – 251 6/4/2024
CITY SERVICES
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53425 PD - Reward Program 0 0 174,590 174,590
57010 Miscellaneous Recoveries 0 0 50,000 50,000
57483 PD - Bequest of Mary Muth-COSA Homeless Prgm 0 0 26,920 26,920 59302 Other Financing Sources-Leases 495,484 0 0 0
TOTAL REVENUES 495,484 0 251,510 251,510
EXPENDITURES
05314021 POLICE SERVICES 668,140 1,000 251,510 251,510
TOTAL EXPENDITURES 668,140 1,000 251,510 251,510
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS (1,336) 1,000 201,510 201,510
63000 COMMODITIES 4,996 0 0 0
66000 CAPITAL 538,079 0 0 0
67000 DEBT SERVICE 126,400 0 0 0
69000 MISCELLANEOUS 0 0 50,000 50,000
TOTAL 668,140 1,000 251,510 251,510
City Council
233
40 – 252 6/4/2024
CITY SERVICES
POLICE DEPARTMENT ACCOUNTING UNIT
POLICE REVENUE 05314002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53425 PD - Reward Program 0 0 174,590 174,590
57010 Miscellaneous Recoveries 0 0 50,000 50,000
57483 PD - Bequest of Mary Muth-COSA Homeless Prgm 0 0 26,920 26,920 59302 Other Financing Sources-Leases 495,484 0 0 0
SUBTOTAL REVENUES 495,484 0 251,510 251,510
TOTAL 495,484 0 251,510 251,510
City Council
234
40 – 253 6/4/2024
CITY SERVICES
POLICE DEPARTMENT ACCOUNTING UNIT
POLICE SERVICES 05314021
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 Utilities 5,397 0 0 0
62300 Contract Services-Professional 116,412 0 0 0
62314 Contract Services-Police Rewar 2,000 1,000 174,590 174,590 62317 Contract Services-Bequest of M 1,256 0 26,920 26,920 62502 Contra Rent Payment GASB 87 (126,400) 0 0 0
SUBTOTAL CONTRACTUALS (1,336) 1,000 201,510 201,510
63001 Miscellaneous Operating Expenses 4,996 0 0 0
SUBTOTAL COMMODITIES 4,996 0 0 0
66400 Machinery & Equipment 42,595 0 0 0
66800 Capital Outlay- Leases 495,484 0 0 0
SUBTOTAL CAPITAL 538,079 0 0 0
67200 Principal-Leases 124,585 0 0 0
67210 Interest-Leases 1,815 0 0 0
SUBTOTAL DEBT SERVICE 126,400 0 0 0
69011 Reserve Appropriation 0 0 50,000 50,000
SUBTOTAL MISCELLANEOUS 0 0 50,000 50,000
TOTAL 668,140 1,000 251,510 251,510
City Council
235
40 – 254 6/4/2024
CIVIC CENTER MAINTENANCE
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
07414400 CIVIC CENTER - SECURITY 1,585,553 1,483,251 1,680,900 0 TOTAL EXPENDITURES 1,585,553 1,483,251 1,680,900 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 1,463,454 1,359,596 1,680,900 0 65000 FIXED CHARGES 122,099 123,655 0 0
TOTAL 1,585,553 1,483,251 1,680,900 0
City Council
236
40 – 255 6/4/2024
CIVIC CENTER MAINTENANCE
POLICE DEPARTMENT ACCOUNTING UNIT
CIVIC CENTER - SECURITY 07414400
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 975,477 893,408 1,141,670 0
61040 Salaries Overtime 48,562 89,802 92,660 0
61100 Retirement-Employer Normal Cost 178,278 145,738 203,970 0 61120 Medicare Insurance 16,470 16,253 15,550 0
61130 Health Insurance 129,717 121,125 147,420 0
61170 Retiree Health Benefits 42,650 18,304 0 0
61180 Worker Compensation Insurance 72,300 74,965 79,630 0 SUBTOTAL SALARIES & BENEFITS 1,463,454 1,359,596 1,680,900 0 65105 Benefits Overhead 2,360 9,701 0 0
65400 Indirect Costs 119,739 113,954 0 0
SUBTOTAL FIXED CHARGES 122,099 123,655 0 0
TOTAL 1,585,553 1,483,251 1,680,900 0
City Council
237
40 – 256 6/4/2024
Opioid Remediation
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57492 Opioid Settlements-Abatement 0 0 0 570,000
57493 Opioid Settlements-Subdivision 0 0 0 161,700
57494 Opioid Settlements-Bankruptcy Abatement 0 0 0 50,000 57996 Settlements 0 0 600,000 0
58000 Earning On Investments 0 0 1,000 8,000
TOTAL REVENUES 0 0 601,000 789,700
EXPENDITURES
11114400 Opioid Remediation 0 0 601,000 1,456,450
TOTAL EXPENDITURES 0 0 601,000 1,456,450
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 0 0 0 789,700
69000 MISCELLANEOUS 0 0 601,000 666,750
TOTAL 0 0 601,000 1,456,450
City Council
238
40 – 257 6/4/2024
Opioid Remediation
POLICE DEPARTMENT ACCOUNTING UNIT
OPIOID REMEDIATION REVENUE 11114002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57492 Opioid Settlements-Abatement 0 0 0 570,000
57493 Opioid Settlements-Subdivision 0 0 0 161,700
57494 Opioid Settlements-Bankruptcy Abatement 0 0 0 50,000 57996 Settlements 0 0 600,000 0
58000 Earning On Investments 0 0 1,000 8,000
SUBTOTAL REVENUES 0 0 601,000 789,700
TOTAL 0 0 601,000 789,700
City Council
239
40 – 258 6/4/2024
Opioid Remediation
POLICE DEPARTMENT ACCOUNTING UNIT
Opioid Remediation 11114400
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 0 0 0 789,700
SUBTOTAL CONTRACTUALS 0 0 0 789,700
69011 Reserve Appropriation 0 0 601,000 666,750
SUBTOTAL MISCELLANEOUS 0 0 601,000 666,750
TOTAL 0 0 601,000 1,456,450
City Council
240
40 – 259 6/4/2024
OES UASI
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52001 Federal Grant-Indirect 1,343,843 4,305,975 444,680 521,000 TOTAL REVENUES 1,343,843 4,305,975 444,680 521,000
EXPENDITURES
12514407 UASI CAL OES SANTA ANA 896,163 3,535,507 460,540 521,020 12514491 UASI CAL OES ANAHEIM 788,778 709,367 0 0
TOTAL EXPENDITURES 1,684,940 4,244,875 460,540 521,020
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 510,507 495,054 460,540 499,040 62000 CONTRACTUALS 907,892 1,139,112 0 0
63000 COMMODITIES 66,781 15,639 0 0
65000 FIXED CHARGES 5,570 34,748 0 21,980
66000 CAPITAL 0 238 0 0
69000 MISCELLANEOUS 194,190 2,560,084 0 0
TOTAL 1,684,940 4,244,875 460,540 521,020
City Council
241
40 – 260 6/4/2024
OES UASI
POLICE DEPARTMENT ACCOUNTING UNIT
UASI 12514002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52001 Federal Grant-Indirect 1,343,843 4,305,975 444,680 521,000 SUBTOTAL REVENUES 1,343,843 4,305,975 444,680 521,000
TOTAL 1,343,843 4,305,975 444,680 521,000
City Council
242
40 – 261 6/4/2024
OES UASI
POLICE DEPARTMENT ACCOUNTING UNIT
UASI CAL OES SANTA ANA 12514407
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 194,277 152,779 341,670 367,740
61040 Salaries Overtime 101,638 43,188 0 0
61100 Retirement-Employer Normal Cost 29,640 27,688 54,700 58,140 61120 Medicare Insurance 3,352 3,095 4,630 5,200
61130 Health Insurance 22,680 19,316 43,680 37,920
61170 Retiree Health Benefits 9,427 2,586 0 6,810
61180 Worker Compensation Insurance (4,040) 13,118 15,860 23,230 SUBTOTAL SALARIES & BENEFITS 356,975 261,769 460,540 499,040 62120 Training, Transportation, Meetings 2,593 42 0 0
62300 Contract Services-Professional 313,152 674,677 0 0 62600 Parking Validation 211 398 0 0
SUBTOTAL CONTRACTUALS 315,956 675,117 0 0
63001 Miscellaneous Operating Expenses 23,472 31,616 0 0 SUBTOTAL COMMODITIES 23,472 31,616 0 0
65100 Insurance Charges 4,870 5,161 0 19,160
65105 Benefits Overhead 700 1,523 0 2,820
SUBTOTAL FIXED CHARGES 5,570 6,684 0 21,980
66511 Computer Software Subscriptions 0 238 0 0
SUBTOTAL CAPITAL 0 238 0 0
69140 Payments to Districts 194,190 2,560,084 0 0
SUBTOTAL MISCELLANEOUS 194,190 2,560,084 0 0
TOTAL 896,163 3,535,507 460,540 521,020
City Council
243
40 – 262 6/4/2024
OES UASI
POLICE DEPARTMENT ACCOUNTING UNIT
UASI CAL OES ANAHEIM 12514491
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 91,723 130,920 0 0
61040 Salaries Overtime 36,062 52,716 0 0
61100 Retirement-Employer Normal Cost 15,703 17,782 0 0 61120 Medicare Insurance 1,600 2,194 0 0
61130 Health Insurance 11,168 14,952 0 0
61170 Retiree Health Benefits 0 3,129 0 0
61180 Worker Compensation Insurance (2,724) 11,593 0 0
SUBTOTAL SALARIES & BENEFITS 153,532 233,285 0 0
62120 Training, Transportation, Meetings 0 217 0 0
62300 Contract Services-Professional 591,936 463,779 0 0 SUBTOTAL CONTRACTUALS 591,936 463,995 0 0
63001 Miscellaneous Operating Expenses 43,309 (15,977) 0 0 SUBTOTAL COMMODITIES 43,309 (15,977) 0 0
65100 Insurance Charges 0 8,865 0 0
65105 Benefits Overhead 0 1,500 0 0
65400 Indirect Costs 0 17,699 0 0
SUBTOTAL FIXED CHARGES 0 28,064 0 0
TOTAL 788,778 709,367 0 0
City Council
244
40 – 263 6/4/2024
D.O.J. GRANT FUND
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52000 Federal Grant-Direct 731,634 447,592 0 0
52001 Federal Grant-Indirect 126,991 0 0 95,000
58000 Earning On Investments (77) 568 0 0
TOTAL REVENUES 858,548 448,160 0 95,000
EXPENDITURES
12714406 OVW-Impr Criminal Justice Resp 78,240 3,878 0 95,000 12714409 COPS GRANT HIRING PROGRAM 731,634 418,994 0 0
12714410 BODY WORN CAMERA GRANT 28,598 0 0 0
TOTAL EXPENDITURES 838,472 422,872 0 95,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 809,874 422,872 0 92,200
62000 CONTRACTUALS 28,598 0 0 2,800
TOTAL 838,472 422,872 0 95,000
City Council
245
40 – 264 6/4/2024
D.O.J. GRANT FUND
POLICE DEPARTMENT ACCOUNTING UNIT
DOJ Grants 12714002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52000 Federal Grant-Direct 731,634 447,592 0 0
52001 Federal Grant-Indirect 126,991 0 0 95,000
58000 Earning On Investments (77) 568 0 0
SUBTOTAL REVENUES 858,548 448,160 0 95,000
TOTAL 858,548 448,160 0 95,000
City Council
246
40 – 265 6/4/2024
D.O.J. GRANT FUND
POLICE DEPARTMENT ACCOUNTING UNIT
OVW-Impr Criminal Justice Resp 12714406
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 78,240 3,878 0 92,200
SUBTOTAL SALARIES & BENEFITS 78,240 3,878 0 92,200
62120 Training, Transportation, Meetings 0 0 0 2,800
SUBTOTAL CONTRACTUALS 0 0 0 2,800
TOTAL 78,240 3,878 0 95,000
City Council
247
40 – 266 6/4/2024
D.O.J. GRANT FUND
POLICE DEPARTMENT ACCOUNTING UNIT
COPS GRANT HIRING PROGRAM 12714409
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 516,587 291,524 0 0
61100 Retirement-Employer Normal Cost 100,280 67,430 0 0 61120 Medicare Insurance 7,447 4,224 0 0
61130 Health Insurance 107,321 55,816 0 0
SUBTOTAL SALARIES & BENEFITS 731,634 418,994 0 0
TOTAL 731,634 418,994 0 0
City Council
248
40 – 267 6/4/2024
D.O.J. GRANT FUND
POLICE DEPARTMENT ACCOUNTING UNIT
BODY WORN CAMERA GRANT 12714410
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 28,598 0 0 0
SUBTOTAL CONTRACTUALS 28,598 0 0 0
TOTAL 28,598 0 0 0
City Council
249
40 – 268 6/4/2024
LAW ENFORCEMENT GRANTS
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52001 Federal Grant-Indirect 360,488 86,871 0 0
52025 State Grants-Direct 0 32,010 0 85,000
52026 State Grants-Indirect SLESF 819,566 807,757 800,000 900,000 58000 Earning On Investments 8,437 18,280 8,000 20,000
TOTAL REVENUES 1,188,491 944,918 808,000 1,005,000
EXPENDITURES
12814407 SUPPLEMENTAL LAW ENFORCEMENT SERVICES
ACCOUNT (SLESA)
524,792 172,884 808,000 920,000
12814409 BYRNE JUSTICE ASSISTANCE (JAG) 82,600 88,085 0 0 12814413 BSCC Police Grants 0 0 0 85,000
12814414 EMPG Grant 48,338 48,596 0 0
12814416 HMGP 0 74,000 0 0
12814417 SEXUAL ASSAULT EVIDENCE GRANT 12,174 1,252 0 0 TOTAL EXPENDITURES 667,905 384,817 808,000 1,005,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 97,148 86,038 0 50,000
62000 CONTRACTUALS 481,854 80,333 0 275,000
63000 COMMODITIES 40,565 94,250 0 253,150
65000 FIXED CHARGES 0 222 0 6,850
66000 CAPITAL 48,338 123,974 0 420,000
69000 MISCELLANEOUS 0 0 808,000 0
TOTAL 667,905 384,817 808,000 1,005,000
City Council
250
40 – 269 6/4/2024
LAW ENFORCEMENT GRANTS
POLICE DEPARTMENT ACCOUNTING UNIT
HMGP 12814416
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 0 74,000 0 0
SUBTOTAL CONTRACTUALS 0 74,000 0 0
TOTAL 0 74,000 0 0
City Council
251
40 – 270 6/4/2024
LAW ENFORCEMENT GRANTS
POLICE DEPARTMENT ACCOUNTING UNIT
SEXUAL ASSAULT EVIDENCE GRANT 12814417
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 12,174 1,122 0 0
SUBTOTAL SALARIES & BENEFITS 12,174 1,122 0 0
65400 Indirect Costs 0 130 0 0
SUBTOTAL FIXED CHARGES 0 130 0 0
TOTAL 12,174 1,252 0 0
City Council
252
40 – 271 6/4/2024
LAW ENFORCEMENT GRANTS
POLICE DEPARTMENT ACCOUNTING UNIT
LAW ENFORCEMENT GRANTS REVENUE 12814002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52001 Federal Grant-Indirect 360,488 86,871 0 0
52025 State Grants-Direct 0 32,010 0 85,000
52026 State Grants-Indirect SLESF 819,566 807,757 800,000 900,000 58000 Earning On Investments 8,437 18,280 8,000 20,000
SUBTOTAL REVENUES 1,188,491 944,918 808,000 1,005,000
TOTAL 1,188,491 944,918 808,000 1,005,000
City Council
253
40 – 272 6/4/2024
LAW ENFORCEMENT GRANTS
POLICE DEPARTMENT ACCOUNTING UNIT
SUPPLEMENTAL LAW ENFORCEMENT SERVICES ACCOUNT (SLESA) 12814407 Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 0 0 0 50,000
SUBTOTAL SALARIES & BENEFITS 0 0 0 50,000
62120 Training, Transportation, Meetings 0 3,256 0 50,000 62300 Contract Services-Professional 476,040 0 0 150,000 SUBTOTAL CONTRACTUALS 476,040 3,256 0 200,000
63001 Miscellaneous Operating Expenses 48,752 43,040 0 243,150 SUBTOTAL COMMODITIES 48,752 43,040 0 243,150
65400 Indirect Costs 0 0 0 6,850
SUBTOTAL FIXED CHARGES 0 0 0 6,850
66400 Machinery & Equipment 0 126,588 0 400,000
66511 Computer Software Subscriptions 0 0 0 20,000
SUBTOTAL CAPITAL 0 126,588 0 420,000
69011 Reserve Appropriation 0 0 808,000 0
SUBTOTAL MISCELLANEOUS 0 0 808,000 0
TOTAL 524,792 172,884 808,000 920,000
City Council
254
40 – 273 6/4/2024
LAW ENFORCEMENT GRANTS
POLICE DEPARTMENT ACCOUNTING UNIT
BYRNE JUSTICE ASSISTANCE (JAG) 12814409
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 84,974 84,916 0 0
SUBTOTAL SALARIES & BENEFITS 84,974 84,916 0 0
62120 Training, Transportation, Meetings 5,814 3,077 0 0 SUBTOTAL CONTRACTUALS 5,814 3,077 0 0
63001 Miscellaneous Operating Expenses (8,188) 0 0 0
SUBTOTAL COMMODITIES (8,188) 0 0 0
65400 Indirect Costs 0 92 0 0
SUBTOTAL FIXED CHARGES 0 92 0 0
TOTAL 82,600 88,085 0 0
City Council
255
40 – 274 6/4/2024
LAW ENFORCEMENT GRANTS
POLICE DEPARTMENT ACCOUNTING UNIT
BSCC Police Grants 12814413
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62120 Training, Transportation, Meetings 0 0 0 20,000
62300 Contract Services-Professional 0 0 0 55,000
SUBTOTAL CONTRACTUALS 0 0 0 75,000
63001 Miscellaneous Operating Expenses 0 0 0 10,000
SUBTOTAL COMMODITIES 0 0 0 10,000
TOTAL 0 0 0 85,000
City Council
256
40 – 275 6/4/2024
LAW ENFORCEMENT GRANTS
POLICE DEPARTMENT ACCOUNTING UNIT
EMPG Grant 12814414
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
63001 Miscellaneous Operating Expenses 0 51,210 0 0
SUBTOTAL COMMODITIES 0 51,210 0 0
66400 Machinery & Equipment 48,338 (2,614) 0 0
SUBTOTAL CAPITAL 48,338 (2,614) 0 0
TOTAL 48,338 48,596 0 0
City Council
257
40 – 276 6/4/2024
OFFICE OF TRAFFIC SAFETY GRANT
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52001 Federal Grant-Indirect 567,161 557,758 139,300 160,000 TOTAL REVENUES 567,161 557,758 139,300 160,000
EXPENDITURES
16514414 SELECTIVE TRAFFIC ENFORCEMENT 554,691 434,811 139,300 160,000 TOTAL EXPENDITURES 554,691 434,811 139,300 160,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 532,353 424,736 139,300 160,000 62000 CONTRACTUALS 2,030 620 0 0
63000 COMMODITIES 20,307 9,455 0 0
TOTAL 554,691 434,811 139,300 160,000
City Council
258
40 – 277 6/4/2024
OFFICE OF TRAFFIC SAFETY GRANT
POLICE DEPARTMENT ACCOUNTING UNIT
OTS-TRAFFIC OFFENDER PRGRM GR 16514002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52001 Federal Grant-Indirect 567,161 557,758 139,300 160,000 SUBTOTAL REVENUES 567,161 557,758 139,300 160,000
TOTAL 567,161 557,758 139,300 160,000
City Council
259
40 – 278 6/4/2024
OFFICE OF TRAFFIC SAFETY GRANT
POLICE DEPARTMENT ACCOUNTING UNIT
SELECTIVE TRAFFIC ENFORCEMENT 16514414
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 532,353 424,736 139,300 160,000 SUBTOTAL SALARIES & BENEFITS 532,353 424,736 139,300 160,000 62120 Training, Transportation, Meetings 2,030 620 0 0
SUBTOTAL CONTRACTUALS 2,030 620 0 0
63001 Miscellaneous Operating Expenses 20,307 9,455 0 0 SUBTOTAL COMMODITIES 20,307 9,455 0 0
TOTAL 554,691 434,811 139,300 160,000
City Council
260
40 – 279 6/4/2024
US DOJ ASSET FORFEITURE FUND
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57405 Evidence Recovery/DOJ 0 19,428 0 0
57410 Evidence Recovery/RNSP 4,903 687,612 0 0
58000 Earning On Investments 8,446 40,625 0 0
TOTAL REVENUES 13,349 747,665 0 0
EXPENDITURES
16614450 US DEPT OF JUSTICE AFF 430,124 145,282 500,000 600,000 TOTAL EXPENDITURES 430,124 145,282 500,000 600,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 0 79,925 20,000 50,000
62000 CONTRACTUALS 259,578 48,360 467,360 528,150
63000 COMMODITIES 22,983 7,734 10,000 15,000
65000 FIXED CHARGES 0 9,263 2,640 6,850
66000 CAPITAL 147,563 0 0 0
TOTAL 430,124 145,282 500,000 600,000
City Council
261
40 – 280 6/4/2024
US DOJ ASSET FORFEITURE FUND
POLICE DEPARTMENT ACCOUNTING UNIT
US DOJ ASSET FORFEITURE FUND 16614002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57405 Evidence Recovery/DOJ 0 19,428 0 0
57410 Evidence Recovery/RNSP 4,903 687,612 0 0
58000 Earning On Investments 8,446 40,625 0 0
SUBTOTAL REVENUES 13,349 747,665 0 0
TOTAL 13,349 747,665 0 0
City Council
262
40 – 281 6/4/2024
US DOJ ASSET FORFEITURE FUND
POLICE DEPARTMENT ACCOUNTING UNIT
US DEPT OF JUSTICE AFF 16614450
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61040 Salaries Overtime 0 79,925 20,000 50,000
SUBTOTAL SALARIES & BENEFITS 0 79,925 20,000 50,000
62120 Training, Transportation, Meetings 0 0 25,000 25,000 62300 Contract Services-Professional 259,578 48,360 442,360 503,150 SUBTOTAL CONTRACTUALS 259,578 48,360 467,360 528,150
63001 Miscellaneous Operating Expenses 22,983 7,734 10,000 15,000 SUBTOTAL COMMODITIES 22,983 7,734 10,000 15,000
65400 Indirect Costs 0 9,263 2,640 6,850
SUBTOTAL FIXED CHARGES 0 9,263 2,640 6,850
66400 Machinery & Equipment 147,563 0 0 0
SUBTOTAL CAPITAL 147,563 0 0 0
TOTAL 430,124 145,282 500,000 600,000
City Council
263
40 – 282 6/4/2024
US TREASURY ASSET FORFEITURE
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
57406 Evidence Recovery/US Treasury 0 21,995 0 0
57410 Evidence Recovery/RNSP 0 27,573 0 0
58000 Earning On Investments 1,051 18,470 0 0
TOTAL REVENUES 1,051 68,037 0 0
EXPENDITURES
16714455 US DEPT OF TREASURY AFF 0 0 155,000 100,000
TOTAL EXPENDITURES 0 0 155,000 100,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 0 0 155,000 100,000
TOTAL 0 0 155,000 100,000
City Council
264
40 – 283 6/4/2024
US TREASURY ASSET FORFEITURE
POLICE DEPARTMENT ACCOUNTING UNIT
US TREASURY ASSET FORFEITURE 16714002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
57406 Evidence Recovery/US Treasury 0 21,995 0 0
57410 Evidence Recovery/RNSP 0 27,573 0 0
58000 Earning On Investments 1,051 18,470 0 0
SUBTOTAL REVENUES 1,051 68,037 0 0
TOTAL 1,051 68,037 0 0
City Council
265
40 – 284 6/4/2024
US TREASURY ASSET FORFEITURE
POLICE DEPARTMENT ACCOUNTING UNIT
US DEPT OF TREASURY AFF 16714455
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 0 0 155,000 100,000 SUBTOTAL CONTRACTUALS 0 0 155,000 100,000
TOTAL 0 0 155,000 100,000
City Council
266
40 – 285 6/4/2024
American Rescue Plan Act
DEPARTMENT RESOURCE SUMMARY
POLICE DEPARTMENT
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
18114013 ARPA-PD 79,798 563,789 102,520 135,280
TOTAL EXPENDITURES 79,798 563,789 102,520 135,280
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 0 86,425 102,520 131,570
62000 CONTRACTUALS 63,572 119,155 0 0
63000 COMMODITIES 16,227 309,546 0 0
65000 FIXED CHARGES 0 3,638 0 3,710
66000 CAPITAL 0 45,026 0 0
TOTAL 79,798 563,789 102,520 135,280
City Council
267
40 – 286 6/4/2024
American Rescue Plan Act
POLICE DEPARTMENT ACCOUNTING UNIT
ARPA-PD 18114013
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 47,863 71,160 81,270
61040 Salaries Overtime 0 4,014 0 0
61100 Retirement-Employer Normal Cost 0 5,411 8,680 9,660 61102 Retirement- Employer Unfunded- Miscellaneous 0 12,545 6,080 15,030 61120 Medicare Insurance 0 684 1,000 1,150
61130 Health Insurance 0 11,840 15,600 18,960
61170 Retiree Health Benefits 0 0 0 1,580
61180 Worker Compensation Insurance 0 4,068 0 3,920
SUBTOTAL SALARIES & BENEFITS 0 86,425 102,520 131,570
62300 Contract Services-Professional 63,572 119,155 0 0 SUBTOTAL CONTRACTUALS 63,572 119,155 0 0
63001 Miscellaneous Operating Expenses 16,227 309,546 0 0 SUBTOTAL COMMODITIES 16,227 309,546 0 0
65100 Insurance Charges 0 3,111 0 3,230
65105 Benefits Overhead 0 527 0 480
SUBTOTAL FIXED CHARGES 0 3,638 0 3,710
66400 Machinery & Equipment 0 45,026 0 0
SUBTOTAL CAPITAL 0 45,026 0 0
TOTAL 79,798 563,789 102,520 135,280
City Council
268
40 – 287 6/4/2024
FIRE &
EMERGENCY
MEDICAL
SERVICES
269
City Council 40 – 288 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
FIRE & EMERGENCY MEDICAL SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01115017 FIRE - SERVICE ENHANCEMENT 8,453,649 9,159,578 14,187,400 14,681,740 01115330 FIRE SUPPRESSION/EMS 42,230,697 42,996,867 42,295,660 43,155,630 TOTAL EXPENDITURES 50,684,346 52,156,445 56,483,060 57,837,370
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 50,506,823 52,152,765 56,379,400 57,733,700 66000 CAPITAL 173,833 0 100,000 100,000
68000 TRANSFERS 3,690 3,680 3,660 3,670
TOTAL 50,684,346 52,156,445 56,483,060 57,837,370
City Council
270
40 – 289 6/4/2024
GENERAL FUND
FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT
FIRE - SERVICE ENHANCEMENT 01115017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 7,217,460 7,800,657 10,675,000 12,629,400 62339 Contract Services-Care Ambulance 1,236,189 1,358,920 3,512,400 2,052,340 SUBTOTAL CONTRACTUALS 8,453,649 9,159,578 14,187,400 14,681,740 TOTAL 8,453,649 9,159,578 14,187,400 14,681,740
City Council
271
40 – 290 6/4/2024
GENERAL FUND
FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT
FIRE - ADMIN AND SUPPORT 01115002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53509 Paramedic Subscription Fee 155,386 141,882 175,000 150,000 53510 Paramedic Services Charge 6,041,851 7,807,685 6,600,000 11,600,000 SUBTOTAL REVENUES 6,197,237 7,949,567 6,775,000 11,750,000 TOTAL 6,197,237 7,949,567 6,775,000 11,750,000
City Council
272
40 – 291 6/4/2024
GENERAL FUND
FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT
FIRE SUPPRESSION/EMS 01115330
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62010 Communications 2,370 2,892 0 0
62251 Other Agency Services 13,675 13,835 14,500 14,560 62300 Contract Services-Professional 38,877,894 39,077,894 40,112,400 38,925,000 62338 Contract Services-Wittman Enterprise 245,053 343,487 350,000 600,000 62339 Contract Services-Care Ambulance 2,914,182 3,555,079 1,715,100 3,512,400 SUBTOTAL CONTRACTUALS 42,053,174 42,993,187 42,192,000 43,051,960 66200 Buildings & Building Improvements 173,833 0 100,000 100,000 SUBTOTAL CAPITAL 173,833 0 100,000 100,000
68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 3,690 3,680 3,660 3,670 SUBTOTAL TRANSFERS 3,690 3,680 3,660 3,670
TOTAL 42,230,697 42,996,867 42,295,660 43,155,630
City Council
273
40 – 292 6/4/2024
FIRE FACILITIES FUND
DEPARTMENT RESOURCE SUMMARY
FIRE & EMERGENCY MEDICAL SERVICES
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53700 Improvement Fee 1,570,965 1,561,427 612,960 684,970 58000 Earning On Investments 17,825 29,795 0 0
TOTAL REVENUES 1,588,791 1,591,222 612,960 684,970
EXPENDITURES
12015330 FIRE FACILITIES FUND 611,730 1,790,910 811,900 866,520 TOTAL EXPENDITURES 611,730 1,790,910 811,900 866,520
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 611,730 1,790,910 811,900 866,520
TOTAL 611,730 1,790,910 811,900 866,520
City Council
274
40 – 293 6/4/2024
FIRE FACILITIES FUND
FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT
FIRE FACILITIES FUND 12015002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53700 Improvement Fee 1,570,965 1,561,427 612,960 684,970 58000 Earning On Investments 17,825 29,795 0 0
SUBTOTAL REVENUES 1,588,791 1,591,222 612,960 684,970
TOTAL 1,588,791 1,591,222 612,960 684,970
City Council
275
40 – 294 6/4/2024
FIRE FACILITIES FUND
FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT
FIRE FACILITIES FUND 12015330
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 611,730 1,790,910 811,900 866,520 SUBTOTAL CONTRACTUALS 611,730 1,790,910 811,900 866,520 TOTAL 611,730 1,790,910 811,900 866,520
City Council
276
40 – 295 6/4/2024
PLANNING &
BUILDING
AGENCY
277
City Council 40 – 296 6/4/2024
Authorized Personnel Funded
FY 23-24 Workforce Changes Funded
FY 24-25
Accounting Assistant 1 1
Administrative Services Manager (MM) 1 1
Assistant Community Planner 1 1
Assistant Director of Planning and Building (MM) 1 1
Assistant Plan Check Engineer 3 (1) 2
Assistant Planner I 3 (1) 2
Assistant Planner II 1 1
Associate Plan Check Engineer 2 2
Associate Planner 3 3
Building Inspector Supervisor* 2 2
Building Safety Manager (MM) 1 1
Code Enforcement Associate 2 2
Code Enforcement Officer 22 22
Code Enforcement Principal (AM) 2 2
Code Enforcement Supervisor 3 3
Senior Building Inspector* 11 11
Executive Director of Planning and Building Safety (EM) 1 1 Executive Secretary (UC) 1 1
Management Aide (UC) 1 1
Management Analyst (UC) 2 (1) 1
Permit Services Principal (AM) 1 1
Permit Services Processor 2 2
Permit Services Technician 3 (1) 2
Planning Commission Secretary 1 1
Planning Manager (MM) 1 1
Planning Technician 2 2
Plans Examiner 2 2
Principal Community Planner (AM) 1 1
Principal Plan Check Engineer (MM) 1 1
Principal Planner (AM) 2 2
Receptionist 1 1
Records Specialist 1 1
Secretary 1 1
Senior Community Planner 2 2
Senior Office Assistant 6 6
Senior Permit Services Technician 2 2
Senior Plan Check Engineer 2 2
Senior Planner 3 3
Supervisor of Inspections (AM) 1 1
Funded Total 99 (4) 95
*Job Title Change in FY 24-25
84.45 7.70
0.85 2.00
95.00 OTHER RESTRICTED FUND
TOTAL FUNDED POSITIONS
CANNABIS PUBLIC BENEFIT FUND
Planning and Building Agency
Position Summary
GENERAL FUND
FEDERAL/STATE GRANTS
278
City Council 40 – 297 6/4/2024
GENERAL FUND
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01116017 PBA - SERVICE ENHANCEMENT 211,892 298,661 323,620 470,150 01116500 PLNG & BLG AGY-ADMINISTRATION 2,305,045 2,543,608 2,687,490 3,057,670 01116510 PLNG & BLG AGY-PLANNING 2,390,334 1,885,409 3,537,740 3,401,230 01116520 PLNG & BLG AGY-PERMIT & INS SV 1,900,481 2,226,758 2,923,050 3,031,400 01116530 PLNG & BLG AGY-PERMIT & PLN CK 2,441,859 2,695,819 3,568,140 3,688,380 01116540 PLNG & BLG AGY-COMM PRESERVA 1,413,540 1,632,624 2,366,450 3,159,820 01116550 PROACTIV RENTL ENFORCEMENT PRG 711,885 782,511 876,320 923,750 01116560 NEIGHBORHOOD INITIATIVES PROGR 506,023 598,655 604,080 998,810 01116570 ANIMAL SERVICES 3,202,393 4,084,423 3,259,330 0 TOTAL EXPENDITURES 15,083,453 16,748,469 20,146,220 18,731,210
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 8,317,740 9,197,693 11,834,550 12,879,470 62000 CONTRACTUALS 4,045,677 4,529,081 5,179,700 1,848,820 63000 COMMODITIES 320,041 270,055 379,520 201,770
65000 FIXED CHARGES 1,986,925 2,224,628 2,261,990 2,510,740 66000 CAPITAL 0 115,052 80,000 862,680
67000 DEBT SERVICE 22,979 22,979 23,000 39,600
68000 TRANSFERS 390,090 388,980 387,460 388,130
TOTAL 15,083,453 16,748,469 20,146,220 18,731,210
City Council
279
40 – 298 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
PBA - SERVICE ENHANCEMENT 01116017
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 157,093 196,150 280,250 296,380
61040 Salaries Overtime 3,496 1,807 0 0
61100 Retirement-Employer Normal Cost 16,128 18,300 0 36,220 61120 Medicare Insurance 2,297 2,928 0 4,300
61130 Health Insurance 32,878 42,853 0 83,210
61170 Retiree Health Benefits 0 0 0 2,960
61180 Worker Compensation Insurance 0 11,193 8,610 9,890 SUBTOTAL SALARIES & BENEFITS 211,892 273,231 288,860 432,960 62120 Training, Transportation, Meetings 0 0 12,500 12,500 SUBTOTAL CONTRACTUALS 0 0 12,500 12,500
63001 Miscellaneous Operating Expenses 0 8,740 10,000 10,000 SUBTOTAL COMMODITIES 0 8,740 10,000 10,000
65100 Insurance Charges 0 14,531 10,630 12,740
65105 Benefits Overhead 0 2,160 1,630 1,950
SUBTOTAL FIXED CHARGES 0 16,691 12,260 14,690
TOTAL 211,892 298,661 323,620 470,150
City Council
280
40 – 299 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
ANIMAL SERVICES 01116570
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 241,172 245,383 246,040 0
61040 Salaries Overtime 1,687 1,456 0 0
61100 Retirement-Employer Normal Cost 23,684 22,485 25,280 0 61120 Medicare Insurance 3,459 3,478 3,500 0
61130 Health Insurance 47,083 52,602 60,780 0
61170 Retiree Health Benefits 7,150 3,575 0 0
61180 Worker Compensation Insurance 12,660 19,886 13,220 0 SUBTOTAL SALARIES & BENEFITS 336,895 348,864 348,820 0
62120 Training, Transportation, Meetings 173 525 600 0
62140 Membership, Subscription & Dues 0 0 200 0
62300 Contract Services-Professional 2,752,564 3,640,126 2,804,450 0 SUBTOTAL CONTRACTUALS 2,752,737 3,640,651 2,805,250 0
63001 Miscellaneous Operating Expenses 3,401 3,053 33,660 0 63300 Gas & Diesel 18,133 17,074 7,000 0
SUBTOTAL COMMODITIES 21,534 20,127 40,660 0
65010 Rental City Equipment 28,620 31,500 13,300 0
65011 Equipment Replacement Charges 28,284 7,071 15,410 0 65012 Accident Repair & Replacement 684 684 0 0
65040 IT Maintenance Charge 17,270 16,730 17,070 0
65100 Insurance Charges 15,490 16,115 16,320 0
65105 Benefits Overhead 840 2,682 2,500 0
65210 Delivery Charges 40 0 0 0
SUBTOTAL FIXED CHARGES 91,228 74,782 64,600 0
TOTAL 3,202,393 4,084,423 3,259,330 0
City Council
281
40 – 300 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
PLNG & BLG AGY-ADMINISTRATION 01116002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
51501 Fireworks Stand Permits (11,639) 12,298 0 0
51600 General Plan Update Surcharge 160,206 188,445 191,000 170,000 51601 Building Permits 1,989,242 2,357,858 1,760,000 2,800,000 51602 Plumbing Permits 432,081 528,713 405,000 550,000
51603 Electrical Permits 1,124,237 1,228,894 930,000 1,290,000 51604 Heating Permits 635,032 830,506 525,000 860,000
51605 Occupancy Permits 411,800 201,677 210,000 160,000 51606 Grading Permits 101,114 74,495 140,000 130,000
51607 Street Vendor Permit 10,125 10,680 30,000 10,000
51612 Building Standards Revolving Fund 3,772 2,276 0 0 51613 Adult-Use Cannabis Retail Phase 1/Registration
Application
0 (2,506) 0 0
51614 Adult-Use Cannabis Retail Phase 2/Regulatory Safety Permit
344,563 339,533 370,000 388,000
51616 Commercial Cannabis Testing Phase 1/Registration
Application
0 0 1,900 1,900
51617 Commercial Cannabis Testing Phase 2/Regulatory Safety Permits
12,530 12,968 13,000 13,000
51618 Commercial Cannabis Operating Agreement
Reimbursement Fees
40,000 27,500 0 0
51619 Commercial Cannabis Cultivation Phase 1/Regst.
Application
20,452 2,127 1,900 5,000
51620 Commercial Cannabis Manufacturing Phase 1/Regst.
Application
18,682 6,642 1,900 5,000
51621 Commercial Cannabis Distribution Phase 1/Regst.
Application
9,923 5,735 1,900 10,000
51622 Commercial Cannabis Cultivation Phase 2/Rgltry Sfty Prmt 190,199 78,450 100,000 100,000 51623 Commercial Cannabis Manufacturing Phase 2/Rgltry Sfty Prmt
146,095 156,826 100,000 100,000
51624 Commercial Cannabis Distribution Phase 2/Rgltry Sfty Prmt 226,272 285,809 250,000 250,000 53410 Impound/Owner Release Animal 0 266 1,300 0
53416 Animal Quarantines 0 0 1,000 0
53513 OCFA Admin Processing Fee 285 0 0 0
53600 Building Plan Check 4,345,006 4,285,493 2,760,000 2,800,000 53601 Electrical Plan Check 700,179 599,429 758,000 420,000 53602 Plumbing Plan Check 252,544 235,856 302,000 100,000 53603 Mechanical Plan Check 524,591 438,990 573,000 215,000 53605 Landscape Plan Review 21,560 21,215 21,000 17,000 53606 Discretionary Application Fee 189,429 290,630 271,000 280,000 53607 EIR Developer Fees 57,210 136,033 407,000 297,000 53613 Land Use Certificate Processin 938,324 915,874 949,000 827,000 53614 Shopping Cart Contain Program 48,645 62,838 44,100 44,100 53616 Site Plan Review Charge 913,586 805,052 1,000,000 645,000 53627 PREP Fees 797,040 790,342 610,000 750,000
53628 Foreclosure Registration Program 357,685 411,913 300,000 200,000 53642 Public Hearing Notice 0 198 200 0
53644 Mills Act Review 0 0 0 7,000
55600 Administrative Citations 368,273 426,115 300,000 350,000 57010 Miscellaneous Recoveries 262,139 72,367 26,000 60,000 57770 Sale of Maps & Documents 113,361 157,333 110,000 125,000 59000 Transfer From Fund 069 0 0 75,000 0
SUBTOTAL REVENUES 15,754,545 15,998,869 13,540,200 13,980,000 TOTAL 15,754,545 15,998,869 13,540,200 13,980,000
City Council
282
40 – 301 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
PLNG & BLG AGY-ADMINISTRATION 01116500
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 618,566 695,874 794,660 948,450
61010 Salaries Cash Out/Separation 0 9,695 0 0
61020 Salaries Part-Time 75,390 44,790 82,270 82,270
61040 Salaries Overtime 68 5,487 0 0
61100 Retirement-Employer Normal Cost 38,909 36,830 56,700 68,090 61102 Retirement- Employer Unfunded- Miscellaneous 0 0 0 14,870 61110 Part-Time Retirement 2,300 1,491 3,090 3,090
61120 Medicare Insurance 9,949 10,705 11,480 14,890
61130 Health Insurance 88,592 108,358 146,160 181,800
61170 Retiree Health Benefits 3,697 3,291 3,940 9,010
61180 Worker Compensation Insurance 32,190 41,050 38,020 47,830 SUBTOTAL SALARIES & BENEFITS 869,661 957,570 1,136,320 1,370,300 62010 Communications 13,094 12,656 14,430 2,500
62120 Training, Transportation, Meetings 4,449 7,505 10,000 10,300 62130 Tuition Reimbursement 0 0 1,000 1,000
62131 SAMA Wellness and Fitness Program Reimbursements 0 0 300 600 62140 Membership, Subscription & Dues 1,815 2,933 1,600 1,600 62300 Contract Services-Professional 44,970 67,696 58,800 67,000 62320 Maintenance & Repair Buildings 0 0 2,100 1,000
62322 Maintenance & Repair Machinery 2,340 1,265 6,800 3,000 62600 Parking Validation 0 11,639 6,000 1,000
62700 Auto Expense 6,000 6,000 6,000 6,000
SUBTOTAL CONTRACTUALS 72,669 109,694 107,030 94,000
63000 Office Supplies 0 0 0 3,000
63001 Miscellaneous Operating Expenses 38,504 41,290 11,400 12,000 SUBTOTAL COMMODITIES 38,504 41,290 11,400 15,000
65000 Building Rental 414,010 503,560 503,560 566,250
65010 Rental City Equipment 1,682 0 0 0
65040 IT Maintenance Charge 28,790 33,460 39,820 65,310 65050 IT Department Specific 424,750 424,750 424,750 437,490 65055 Communications- Landlines 0 0 0 9,100
65100 Insurance Charges 39,410 53,293 46,950 61,660
65105 Benefits Overhead 1,960 7,922 7,200 9,430
65210 Delivery Charges 540 0 0 0
SUBTOTAL FIXED CHARGES 911,142 1,022,984 1,022,280 1,149,240 66511 Computer Software Subscriptions 0 110 0 1,400
SUBTOTAL CAPITAL 0 110 0 1,400
67200 Principal-Leases 19,959 20,584 23,000 39,600
67210 Interest-Leases 3,020 2,396 0 0
SUBTOTAL DEBT SERVICE 22,979 22,979 23,000 39,600
68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 390,090 388,980 387,460 388,130 SUBTOTAL TRANSFERS 390,090 388,980 387,460 388,130
TOTAL 2,305,045 2,543,608 2,687,490 3,057,670
City Council
283
40 – 302 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
PLNG & BLG AGY-PLANNING 01116510
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,089,563 1,071,497 1,684,230 1,722,810 61010 Salaries Cash Out/Separation 155,086 20,799 0 0
61020 Salaries Part-Time 51,516 20,918 26,480 26,480
61040 Salaries Overtime 1,397 393 0 0
61100 Retirement-Employer Normal Cost 88,800 99,054 172,830 181,300 61110 Part-Time Retirement 1,919 965 990 990
61120 Medicare Insurance 17,495 15,693 24,360 25,320
61130 Health Insurance 138,951 130,405 277,530 281,720
61170 Retiree Health Benefits 4,170 2,889 5,760 16,940
61180 Worker Compensation Insurance 76,650 60,565 62,510 55,050 SUBTOTAL SALARIES & BENEFITS 1,625,546 1,423,177 2,254,690 2,310,610 62010 Communications 23,480 19,957 35,770 1,600
62120 Training, Transportation, Meetings 4,475 13,183 10,260 20,560 62130 Tuition Reimbursement 0 0 2,500 2,500
62131 SAMA Wellness and Fitness Program Reimbursements 900 462 900 600 62140 Membership, Subscription & Dues 5,493 6,270 8,500 8,500 62200 Advertising 39,170 39,857 40,000 40,000
62300 Contract Services-Professional 443,313 177,317 968,600 763,000 62302 Contracted Vendor Personnel Services 8,600 4,900 8,400 8,400 62322 Maintenance & Repair Machinery 0 0 400 1,000
62600 Parking Validation 0 0 0 18,000
62700 Auto Expense 7,000 3,200 4,200 4,200
SUBTOTAL CONTRACTUALS 532,432 265,146 1,079,530 868,360 63000 Office Supplies 8,473 6,421 8,000 8,000
63001 Miscellaneous Operating Expenses 39,972 21,048 16,100 16,100 SUBTOTAL COMMODITIES 48,446 27,469 24,100 24,100
65010 Rental City Equipment 3,984 4,380 1,270 1,370
65011 Equipment Replacement Charges 5,400 1,350 2,940 2,950 65012 Accident Repair & Replacement 96 96 0 0
65040 IT Maintenance Charge 75,710 73,340 86,180 95,880 65055 Communications- Landlines 0 0 0 13,350
65100 Insurance Charges 93,830 78,628 77,200 70,980
65105 Benefits Overhead 3,570 11,688 11,830 10,860
65210 Delivery Charges 1,320 0 0 0
SUBTOTAL FIXED CHARGES 183,910 169,482 179,420 195,390
66511 Computer Software Subscriptions 0 136 0 2,770
SUBTOTAL CAPITAL 0 136 0 2,770
TOTAL 2,390,334 1,885,409 3,537,740 3,401,230
City Council
284
40 – 303 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
PLNG & BLG AGY-PERMIT & INS SV 01116520
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 990,996 1,204,270 1,588,210 1,687,570 61010 Salaries Cash Out/Separation 7,178 2,810 0 0
61020 Salaries Part-Time 21,319 25,132 34,160 34,160
61040 Salaries Overtime 11,211 8,033 0 0
61100 Retirement-Employer Normal Cost 90,013 103,212 172,350 175,080 61110 Part-Time Retirement 799 867 1,280 1,280
61120 Medicare Insurance 14,661 16,994 23,010 24,930
61130 Health Insurance 187,132 204,638 331,560 352,920
61170 Retiree Health Benefits 1,900 1,941 3,080 16,560
61180 Worker Compensation Insurance 57,560 67,672 55,460 61,960 SUBTOTAL SALARIES & BENEFITS 1,382,769 1,635,569 2,209,110 2,354,460 62010 Communications 26,821 29,007 48,550 9,000
62120 Training, Transportation, Meetings 1,903 9,036 15,290 20,290 62131 SAMA Wellness and Fitness Program Reimbursements 0 0 300 300 62140 Membership, Subscription & Dues 2,069 870 1,800 1,800 62300 Contract Services-Professional 195,861 124,447 367,000 107,150 62322 Maintenance & Repair Machinery 0 0 800 0
SUBTOTAL CONTRACTUALS 226,654 163,360 433,740 138,540
63000 Office Supplies 9,095 6,048 5,000 5,000
63001 Miscellaneous Operating Expenses 12,761 29,766 29,100 11,500 63300 Gas & Diesel 9,128 13,052 15,540 15,540
SUBTOTAL COMMODITIES 30,984 48,865 49,640 32,040
65010 Rental City Equipment 77,727 97,345 46,770 50,470 65011 Equipment Replacement Charges 21,996 5,499 11,980 19,860 65012 Accident Repair & Replacement 3,492 4,238 1,800 3,950 65040 IT Maintenance Charge 80,610 78,080 91,020 100,930 65055 Communications- Landlines 0 0 0 14,050
65100 Insurance Charges 70,460 87,855 68,490 79,880
65105 Benefits Overhead 4,980 13,060 10,500 12,220
65210 Delivery Charges 810 0 0 0
SUBTOTAL FIXED CHARGES 260,075 286,077 230,560 281,360
66400 Machinery & Equipment 0 92,887 0 225,000
SUBTOTAL CAPITAL 0 92,887 0 225,000
TOTAL 1,900,481 2,226,758 2,923,050 3,031,400
City Council
285
40 – 304 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
PLNG & BLG AGY-PERMIT & PLN CK 01116530
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 1,405,118 1,700,953 1,898,380 2,024,800 61020 Salaries Part-Time 14,533 16,133 76,250 76,250
61040 Salaries Overtime 103,841 98,335 0 0
61100 Retirement-Employer Normal Cost 111,174 125,517 185,500 188,620 61110 Part-Time Retirement 147 440 2,860 2,860
61120 Medicare Insurance 21,444 24,861 27,480 30,410
61130 Health Insurance 202,107 231,436 299,520 308,520
61170 Retiree Health Benefits 0 0 0 19,670
61180 Worker Compensation Insurance 65,160 94,402 77,770 86,530 SUBTOTAL SALARIES & BENEFITS 1,923,525 2,292,077 2,567,760 2,737,660 62010 Communications 17,095 16,275 31,250 2,500
62120 Training, Transportation, Meetings 3,017 10,813 9,000 19,000 62140 Membership, Subscription & Dues 4,786 4,960 4,600 4,600 62300 Contract Services-Professional 284,020 116,004 529,000 425,000 62302 Contracted Vendor Personnel Services 0 0 0 13,500 62322 Maintenance & Repair Machinery 0 0 2,800 1,000
SUBTOTAL CONTRACTUALS 308,917 148,052 576,650 465,600
63000 Office Supplies 8,992 2,624 3,500 5,640
63001 Miscellaneous Operating Expenses 29,896 20,517 21,100 21,100 63300 Gas & Diesel 2,278 2,339 2,140 0
SUBTOTAL COMMODITIES 41,167 25,480 26,740 26,740
65010 Rental City Equipment 4,116 4,524 4,100 4,420
65011 Equipment Replacement Charges 3,804 951 2,070 2,080 65012 Accident Repair & Replacement 300 300 0 0
65040 IT Maintenance Charge 74,850 83,660 79,640 100,930 65050 IT Department Specific 0 0 200,410 206,420
65055 Communications- Landlines 0 0 0 14,050
65100 Insurance Charges 79,760 122,557 96,050 111,560
65105 Benefits Overhead 4,290 18,218 14,720 17,070
65210 Delivery Charges 1,130 0 0 0
SUBTOTAL FIXED CHARGES 168,250 230,210 396,990 456,530
66511 Computer Software Subscriptions 0 0 0 1,850
SUBTOTAL CAPITAL 0 0 0 1,850
TOTAL 2,441,859 2,695,819 3,568,140 3,688,380
City Council
286
40 – 305 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
PLNG & BLG AGY-COMM PRESERVA 01116540
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 734,065 836,060 1,323,300 1,543,980 61010 Salaries Cash Out/Separation 1,896 1,878 0 0
61020 Salaries Part-Time 0 8,483 22,380 22,380
61040 Salaries Overtime 2,076 29,956 0 15,000
61100 Retirement-Employer Normal Cost 48,662 52,169 119,230 149,090 61110 Part-Time Retirement 0 318 840 840
61120 Medicare Insurance 10,769 11,758 19,140 22,680
61130 Health Insurance 112,347 111,410 254,970 313,800
61170 Retiree Health Benefits 3,079 3,187 3,280 15,040
61180 Worker Compensation Insurance 51,270 45,215 40,210 42,560 SUBTOTAL SALARIES & BENEFITS 964,164 1,100,434 1,783,350 2,125,370 62010 Communications 31,205 30,265 35,110 10,000
62120 Training, Transportation, Meetings 12,180 17,017 9,000 14,000 62131 SAMA Wellness and Fitness Program Reimbursements 0 540 300 600 62140 Membership, Subscription & Dues 1,033 1,901 3,100 3,100 62200 Advertising 300 0 0 0
62300 Contract Services-Professional 92,424 142,532 85,500 89,850 62322 Maintenance & Repair Machinery 0 0 400 0
SUBTOTAL CONTRACTUALS 137,142 192,256 133,410 117,550
63000 Office Supplies 0 0 0 5,200
63001 Miscellaneous Operating Expenses 59,094 34,251 149,510 20,000 63300 Gas & Diesel 15,312 16,340 12,120 12,120
SUBTOTAL COMMODITIES 74,406 50,592 161,630 37,320
65010 Rental City Equipment 79,730 123,404 68,500 73,920 65011 Equipment Replacement Charges 11,758 4,149 5,940 12,480 65012 Accident Repair & Replacement 4,110 5,590 2,400 5,260 65040 IT Maintenance Charge 74,850 66,930 73,950 83,120 65055 Communications- Landlines 0 0 0 11,570
65100 Insurance Charges 62,760 58,694 49,660 54,870
65105 Benefits Overhead 4,010 8,725 7,610 8,400
65210 Delivery Charges 610 0 0 0
SUBTOTAL FIXED CHARGES 237,828 267,492 208,060 249,620
66400 Machinery & Equipment 0 21,850 80,000 629,000
66511 Computer Software Subscriptions 0 0 0 960
SUBTOTAL CAPITAL 0 21,850 80,000 629,960
TOTAL 1,413,540 1,632,624 2,366,450 3,159,820
City Council
287
40 – 306 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
PROACTIV RENTL ENFORCEMENT PRG 01116550
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 489,905 498,922 594,410 609,880
61010 Salaries Cash Out/Separation 0 2,287 0 0
61040 Salaries Overtime 1,800 41,757 0 0
61100 Retirement-Employer Normal Cost 29,508 26,616 39,020 44,910 61120 Medicare Insurance 7,151 7,315 8,590 8,810
61130 Health Insurance 64,606 64,880 84,600 97,320
61170 Retiree Health Benefits 0 0 0 5,810
61180 Worker Compensation Insurance 16,690 27,573 26,840 25,140 SUBTOTAL SALARIES & BENEFITS 609,661 669,349 753,460 791,870 62010 Communications 3,060 3,060 9,380 3,000
62120 Training, Transportation, Meetings 1,824 1,298 1,200 6,500 62140 Membership, Subscription & Dues 450 450 900 900
62300 Contract Services-Professional 3,447 219 4,350 6,000 62322 Maintenance & Repair Machinery 0 0 100 100
SUBTOTAL CONTRACTUALS 8,781 5,027 15,930 16,500
63001 Miscellaneous Operating Expenses 6,300 4,417 4,750 5,680 63300 Gas & Diesel 4,988 5,398 4,700 4,700
SUBTOTAL COMMODITIES 11,288 9,815 9,450 10,380
65010 Rental City Equipment 19,464 25,284 18,590 20,060 65011 Equipment Replacement Charges 11,316 2,829 6,170 6,170 65012 Accident Repair & Replacement 375 1,200 370 810
65040 IT Maintenance Charge 28,790 27,890 34,130 35,620 65055 Communications- Landlines 0 0 0 4,960
65100 Insurance Charges 20,430 35,796 33,140 32,420
65105 Benefits Overhead 1,570 5,321 5,080 4,960
65210 Delivery Charges 210 0 0 0
SUBTOTAL FIXED CHARGES 82,155 98,320 97,480 105,000
TOTAL 711,885 782,511 876,320 923,750
City Council
288
40 – 307 6/4/2024
GENERAL FUND
PLANNING & BUILDING ACCOUNTING UNIT
NEIGHBORHOOD INITIATIVES PROGR 01116560
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 305,810 371,408 336,510 566,210
61010 Salaries Cash Out/Separation 0 476 0 0
61040 Salaries Overtime 624 2,812 0 0
61100 Retirement-Employer Normal Cost 19,310 28,141 42,230 54,770 61120 Medicare Insurance 4,324 5,096 4,880 8,190
61130 Health Insurance 46,140 68,076 91,800 102,840
61170 Retiree Health Benefits 0 1,010 0 5,510
61180 Worker Compensation Insurance 17,420 20,402 16,760 18,720 SUBTOTAL SALARIES & BENEFITS 393,628 497,422 492,180 756,240 62010 Communications 1,668 1,870 7,090 2,600
62120 Training, Transportation, Meetings 75 28 1,400 6,000 62140 Membership, Subscription & Dues 0 300 1,200 1,200 62200 Advertising 0 0 500 0
62251 Other Agency Services 0 0 400 0
62300 Contract Services-Professional 4,602 2,685 3,470 123,470 62322 Maintenance & Repair Machinery 0 0 1,200 1,000
62600 Parking Validation 0 14 400 1,500
SUBTOTAL CONTRACTUALS 6,345 4,897 15,660 135,770
63000 Office Supplies 0 0 0 8,000
63001 Miscellaneous Operating Expenses 53,612 37,435 45,330 37,620 63300 Gas & Diesel 102 242 570 570
SUBTOTAL COMMODITIES 53,713 37,678 45,900 46,190
65010 Rental City Equipment 5,052 5,556 3,730 4,030
65012 Accident Repair & Replacement 1,125 300 0 0
65040 IT Maintenance Charge 23,030 22,310 22,750 23,750 65055 Communications- Landlines 0 0 0 3,310
65100 Insurance Charges 21,320 26,487 20,690 24,130
65105 Benefits Overhead 1,510 3,937 3,170 3,690
65210 Delivery Charges 300 0 0 0
SUBTOTAL FIXED CHARGES 52,337 58,591 50,340 58,910
66511 Computer Software Subscriptions 0 68 0 1,700
SUBTOTAL CAPITAL 0 68 0 1,700
TOTAL 506,023 598,655 604,080 998,810
City Council
289
40 – 308 6/4/2024
CANNABIS PUBLIC BENEFIT
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
01216010 PBA ENFORCEMENT SERVICES 488,028 998,054 1,190,520 1,144,220 TOTAL EXPENDITURES 488,028 998,054 1,190,520 1,144,220
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 399,961 675,066 969,430 980,600 62000 CONTRACTUALS 19,094 98,328 90,710 36,500
63000 COMMODITIES 20,723 104,303 44,420 19,420
65000 FIXED CHARGES 48,250 80,038 85,960 107,490
66000 CAPITAL 0 40,320 0 210
TOTAL 488,028 998,054 1,190,520 1,144,220
City Council
290
40 – 309 6/4/2024
CANNABIS PUBLIC BENEFIT
PLANNING & BUILDING ACCOUNTING UNIT
PBA ENFORCEMENT SERVICES 01216010
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 299,810 441,662 649,820 749,210
61040 Salaries Overtime 18,296 111,553 0 0
61100 Retirement-Employer Normal Cost 23,089 33,516 106,130 77,240 61120 Medicare Insurance 4,487 6,542 13,460 10,840
61130 Health Insurance 34,790 58,042 183,600 113,710
61170 Retiree Health Benefits 0 0 0 7,340
61180 Worker Compensation Insurance 19,490 23,751 16,420 22,260 SUBTOTAL SALARIES & BENEFITS 399,961 675,066 969,430 980,600 62010 Communications 0 0 16,610 3,300
62120 Training, Transportation, Meetings 2,653 3,866 1,800 2,000 62140 Membership, Subscription & Dues 270 2,715 600 600 62300 Contract Services-Professional 16,171 91,747 71,700 30,600 SUBTOTAL CONTRACTUALS 19,094 98,328 90,710 36,500
63000 Office Supplies 4,021 13,046 18,000 5,000
63001 Miscellaneous Operating Expenses 16,702 91,257 24,000 12,000 63300 Gas & Diesel 0 0 2,420 2,420
SUBTOTAL COMMODITIES 20,723 104,303 44,420 19,420
65040 IT Maintenance Charge 23,030 44,620 62,570 65,310 65055 Communications- Landlines 0 0 0 9,090
65100 Insurance Charges 23,860 31,763 20,280 28,700
65105 Benefits Overhead 1,290 3,655 3,110 4,390
65210 Delivery Charges 70 0 0 0
SUBTOTAL FIXED CHARGES 48,250 80,038 85,960 107,490
66400 Machinery & Equipment 0 40,320 0 0
66511 Computer Software Subscriptions 0 0 0 210
SUBTOTAL CAPITAL 0 40,320 0 210
TOTAL 488,028 998,054 1,190,520 1,144,220
City Council
291
40 – 310 6/4/2024
CASp CERTIFICATION AND TRAINING FUND
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52366 CASp Certification Training Fund 88,630 87,906 85,000 85,000 58000 Earning On Investments 2,300 3,887 0 0
TOTAL REVENUES 90,930 91,793 85,000 85,000
EXPENDITURES
01616500 CASp CERTIFICATION AND TRAINING 3,925 4,743 85,000 85,000 TOTAL EXPENDITURES 3,925 4,743 85,000 85,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 2,868 4,743 59,500 59,500
63000 COMMODITIES 1,057 0 25,500 25,500
TOTAL 3,925 4,743 85,000 85,000
City Council
292
40 – 311 6/4/2024
CASp CERTIFICATION AND TRAINING FUND
PLANNING & BUILDING ACCOUNTING UNIT
CASp CERTIFICATION AND TRAINING 01616002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52366 CASp Certification Training Fund 88,630 87,906 85,000 85,000 58000 Earning On Investments 2,300 3,887 0 0
SUBTOTAL REVENUES 90,930 91,793 85,000 85,000
TOTAL 90,930 91,793 85,000 85,000
City Council
293
40 – 312 6/4/2024
CASp CERTIFICATION AND TRAINING FUND
PLANNING & BUILDING ACCOUNTING UNIT
CASp CERTIFICATION AND TRAINING 01616500
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62120 Training, Transportation, Meetings 2,468 2,277 21,300 21,300 62140 Membership, Subscription & Dues 400 2,466 17,000 17,000 62300 Contract Services-Professional 0 0 21,200 21,200
SUBTOTAL CONTRACTUALS 2,868 4,743 59,500 59,500
63001 Miscellaneous Operating Expenses 1,057 0 25,500 25,500 SUBTOTAL COMMODITIES 1,057 0 25,500 25,500
TOTAL 3,925 4,743 85,000 85,000
City Council
294
40 – 313 6/4/2024
AIR QUALITY IMPR. (AB 2766)
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
03116510 PLANNING-AIR QUALITY IMPROV 249,353 80,452 335,650 249,250 TOTAL EXPENDITURES 249,353 80,452 335,650 249,250
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 205,021 60,173 182,280 201,850 62000 CONTRACTUALS 13,842 434 110,000 10,000
65000 FIXED CHARGES 29,055 14,256 39,080 32,700
68000 TRANSFERS 1,435 5,588 4,290 4,700
TOTAL 249,353 80,452 335,650 249,250
City Council
295
40 – 314 6/4/2024
AIR QUALITY IMPR. (AB 2766)
PLANNING & BUILDING ACCOUNTING UNIT
PLANNING-AIR QUALITY IMPROV 03116510
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 137,471 37,722 89,750 108,790
61020 Salaries Part-Time 13,031 2,212 37,240 37,240
61100 Retirement-Employer Normal Cost 9,726 4,244 11,260 13,300 61102 Retirement- Employer Unfunded- Miscellaneous 26,294 9,839 13,590 16,070 61110 Part-Time Retirement 489 83 1,400 1,400
61120 Medicare Insurance 1,550 572 1,300 2,120
61130 Health Insurance 8,616 3,137 19,350 19,840
61170 Retiree Health Benefits 124 89 150 1,080
61180 Worker Compensation Insurance 7,720 2,276 8,240 2,010 SUBTOTAL SALARIES & BENEFITS 205,021 60,173 182,280 201,850 62300 Contract Services-Professional 13,842 434 110,000 10,000 SUBTOTAL CONTRACTUALS 13,842 434 110,000 10,000
65040 IT Maintenance Charge 4,890 4,740 4,840 5,050
65055 Communications- Landlines 0 0 0 700
65100 Insurance Charges 9,450 2,955 10,180 2,600
65105 Benefits Overhead 260 439 1,560 400
65210 Delivery Charges 50 0 0 0
65400 Indirect Costs 14,405 6,122 22,500 23,950
SUBTOTAL FIXED CHARGES 29,055 14,256 39,080 32,700
68001 POB Misc Xfer to Fund 406 1,435 5,588 4,290 4,700 SUBTOTAL TRANSFERS 1,435 5,588 4,290 4,700
TOTAL 249,353 80,452 335,650 249,250
City Council
296
40 – 315 6/4/2024
CITY SERVICES
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53607 EIR Developer Fees 138,064 705,621 1,000,000 1,500,000 53618 PBA-Expedited Inspections 0 0 500,000 0
53635 PBA - Trust & Agency 0 0 79,700 0
53636 PBA Building/Planning-Cash Bonds 38,155 1,998 589,200 589,200 53637 PBA - Accelerated Plan Check 1,152,327 711,614 900,000 1,000,000 57018 Receivership 0 0 200,000 0
TOTAL REVENUES 1,328,546 1,419,233 3,268,900 3,089,200
EXPENDITURES
05316021 PLNG & BLG AGY SERVICES 568,805 1,177,388 3,268,900 3,089,200 TOTAL EXPENDITURES 568,805 1,177,388 3,268,900 3,089,200
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 568,805 1,177,388 3,268,900 3,089,200 TOTAL 568,805 1,177,388 3,268,900 3,089,200
City Council
297
40 – 316 6/4/2024
CITY SERVICES
PLANNING & BUILDING ACCOUNTING UNIT
PBA REVENUE 05316002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53607 EIR Developer Fees 138,064 705,621 1,000,000 1,500,000 53618 PBA-Expedited Inspections 0 0 500,000 0
53635 PBA - Trust & Agency 0 0 79,700 0
53636 PBA Building/Planning-Cash Bonds 38,155 1,998 589,200 589,200 53637 PBA - Accelerated Plan Check 1,152,327 711,614 900,000 1,000,000 57018 Receivership 0 0 200,000 0
SUBTOTAL REVENUES 1,328,546 1,419,233 3,268,900 3,089,200 TOTAL 1,328,546 1,419,233 3,268,900 3,089,200
City Council
298
40 – 317 6/4/2024
CITY SERVICES
PLANNING & BUILDING ACCOUNTING UNIT
PLNG & BLG AGY SERVICES 05316021
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 4,053 73 500,000 500,000 62308 Consultant Services-EIR Develo 0 374,173 1,000,000 1,000,000 62311 Contract Services-Planning Con 34,198 0 0 0
62312 Contract Services-Trust & Agen 0 0 79,700 0
62315 Contract Services-Building/Pla 0 0 589,200 589,200 62318 Contract Services-PBA-Accelera 530,554 803,143 1,000,000 1,000,000 62323 Contract Services - Expedited 0 0 100,000 0
SUBTOTAL CONTRACTUALS 568,805 1,177,388 3,268,900 3,089,200 TOTAL 568,805 1,177,388 3,268,900 3,089,200
City Council
299
40 – 318 6/4/2024
SMIP
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53638 Strong-Motion Instrumentation Program 3,922 5,510 16,000 16,000 TOTAL REVENUES 3,922 5,510 16,000 16,000
EXPENDITURES
11016500 Strong-Motion Instrumentation 0 0 16,000 16,000 TOTAL EXPENDITURES 0 0 16,000 16,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 0 0 8,000 8,000
63000 COMMODITIES 0 0 8,000 8,000
TOTAL 0 0 16,000 16,000
City Council
300
40 – 319 6/4/2024
SMIP
PLANNING & BUILDING ACCOUNTING UNIT
Strong-Motion Instrumentation 11016002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53638 Strong-Motion Instrumentation Program 3,922 5,510 16,000 16,000 SUBTOTAL REVENUES 3,922 5,510 16,000 16,000
TOTAL 3,922 5,510 16,000 16,000
City Council
301
40 – 320 6/4/2024
SMIP
PLANNING & BUILDING ACCOUNTING UNIT
Strong-Motion Instrumentation 11016500
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62120 Training, Transportation, Meetings 0 0 1,600 1,600 62300 Contract Services-Professional 0 0 6,400 6,400
SUBTOTAL CONTRACTUALS 0 0 8,000 8,000
63001 Miscellaneous Operating Expenses 0 0 8,000 8,000
SUBTOTAL COMMODITIES 0 0 8,000 8,000
TOTAL 0 0 16,000 16,000
City Council
302
40 – 321 6/4/2024
SPECIAL REPAIR/DEMOLITION
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
53507 Emergency Repair Assessment 248,300 84,203 100,000 100,000 TOTAL REVENUES 248,300 84,203 100,000 100,000
EXPENDITURES
12116540 SPECIAL REPAIR/DEMOLITION 28,649 27,872 100,000 100,000 TOTAL EXPENDITURES 28,649 27,872 100,000 100,000
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 28,649 27,872 100,000 100,000
TOTAL 28,649 27,872 100,000 100,000
City Council
303
40 – 322 6/4/2024
SPECIAL REPAIR/DEMOLITION
PLANNING & BUILDING ACCOUNTING UNIT
SPECIAL REPAIR/DEMOL-PLANNG 12116002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
53507 Emergency Repair Assessment 248,300 84,203 100,000 100,000 SUBTOTAL REVENUES 248,300 84,203 100,000 100,000
TOTAL 248,300 84,203 100,000 100,000
City Council
304
40 – 323 6/4/2024
SPECIAL REPAIR/DEMOLITION
PLANNING & BUILDING ACCOUNTING UNIT
SPECIAL REPAIR/DEMOLITION 12116540
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 28,649 27,872 100,000 100,000 SUBTOTAL CONTRACTUALS 28,649 27,872 100,000 100,000
TOTAL 28,649 27,872 100,000 100,000
City Council
305
40 – 324 6/4/2024
SB2 Planning
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
REVENUES
52025 State Grants-Direct 0 245,847 1,030,170 0
TOTAL REVENUES 0 245,847 1,030,170 0
EXPENDITURES
15816500 SB2 Planning Grants Progrm 241,962 218,556 246,550 0 15816501 PBA LEAP Program 95,099 24,977 596,000 0
TOTAL EXPENDITURES 337,060 243,533 842,550 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62000 CONTRACTUALS 330,398 244,731 485,000 0
63000 COMMODITIES 144 0 357,550 0
66000 CAPITAL 6,518 (1,197) 0 0
TOTAL 337,060 243,533 842,550 0
City Council
306
40 – 325 6/4/2024
SB2 Planning
PLANNING & BUILDING ACCOUNTING UNIT
Planning Grants Program Revenue 15816002
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
52025 State Grants-Direct 0 245,847 1,030,170 0
SUBTOTAL REVENUES 0 245,847 1,030,170 0
TOTAL 0 245,847 1,030,170 0
City Council
307
40 – 326 6/4/2024
SB2 Planning
PLANNING & BUILDING ACCOUNTING UNIT
SB2 Planning Grants Progrm 15816500
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 235,443 219,754 185,000 0 SUBTOTAL CONTRACTUALS 235,443 219,754 185,000 0
63001 Miscellaneous Operating Expenses 0 0 61,550 0
SUBTOTAL COMMODITIES 0 0 61,550 0
66400 Machinery & Equipment 6,518 (1,197) 0 0
SUBTOTAL CAPITAL 6,518 (1,197) 0 0
TOTAL 241,962 218,556 246,550 0
City Council
308
40 – 327 6/4/2024
SB2 Planning
PLANNING & BUILDING ACCOUNTING UNIT
PBA LEAP Program 15816501
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
62300 Contract Services-Professional 94,955 24,977 300,000 0 SUBTOTAL CONTRACTUALS 94,955 24,977 300,000 0
63001 Miscellaneous Operating Expenses 144 0 296,000 0
SUBTOTAL COMMODITIES 144 0 296,000 0
TOTAL 95,099 24,977 596,000 0
City Council
309
40 – 328 6/4/2024
American Rescue Plan Act
DEPARTMENT RESOURCE SUMMARY
PLANNING & BUILDING
ACTIVITIES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
EXPENDITURES
18116013 ARPA - PBA 0 595,281 532,060 0
TOTAL EXPENDITURES 0 595,281 532,060 0
OPERATING EXPENSES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 SALARIES & BENEFITS 0 324,494 506,680 0
62000 CONTRACTUALS 0 254,244 0 0
65000 FIXED CHARGES 0 16,543 25,380 0
TOTAL 0 595,281 532,060 0
City Council
310
40 – 329 6/4/2024
American Rescue Plan Act
PLANNING & BUILDING ACCOUNTING UNIT
ARPA - PBA 18116013
Account
Code LINE ITEM RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED
FY 23-24
PROPOSED
FY 24-25
61000 Salaries Regular 0 208,428 334,540 0
61040 Salaries Overtime 0 1,795 0 0
61100 Retirement-Employer Normal Cost 0 20,342 41,990 0 61102 Retirement- Employer Unfunded- Miscellaneous 0 47,161 44,020 0 61120 Medicare Insurance 0 2,850 4,850 0
61130 Health Insurance 0 32,824 79,440 0
61180 Worker Compensation Insurance 0 11,093 1,840 0
SUBTOTAL SALARIES & BENEFITS 0 324,494 506,680 0
62300 Contract Services-Professional 0 254,244 0 0
SUBTOTAL CONTRACTUALS 0 254,244 0 0
65040 IT Maintenance Charge 0 0 22,750 0
65100 Insurance Charges 0 14,402 2,280 0
65105 Benefits Overhead 0 2,141 350 0
SUBTOTAL FIXED CHARGES 0 16,543 25,380 0
TOTAL 0 595,281 532,060 0
City Council
311
40 – 330 6/4/2024