Santa Ana City Council
June 18, 2024

City Council
16 –
71 6/18/2024

CANNABIS PUBLIC BENEFIT

DEPARTMENT RESOURCE SUMMARY

CITY ATTORNEY
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
01208010 CITY ATTORNEY ENFORCEMENT SERVICES

TOTAL EXPENDITURES
448,363
448,363
ACTUAL
514,854
514,854
ACTUAL
553,080
553,080

ADOPTED
285,740
285,740

PROPOSED
FY 24-25OPERATING EXPENSES FY 21-22 FY 22-23 FY 23-24
61000
62000
65000

SALARIES & BENEFITS

CONTRACTUALS
432,803 479,109 220,570 249,060
00 0 300,000
32,510FIXED CHARGES 15,560 35,745 36,680
TOTAL 448,363 514,854 553,080 285,740
61 City Council
16 –
72 6/18/2024

CANNABIS PUBLIC BENEFIT

CITY ATTORNEY ACCOUNTING UNIT
01208010CITY ATTORNEY ENFORCEMENT SERVICES
Account ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
151,530

PROPOSED
FY 24-25Code
61000
61100
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 333,678
35,769
4,725
363,299 174,680
21,350
2,530
Retirement-Employer Normal Cost
Medicare Insurance
34,841
4,987
19,020
2,200
Health Insurance 48,856
2,366
49,668
3,430
25,080
1,520
27,480
1,750Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
7,410 22,884
479,109
21,220
220,570
21,270
249,060432,803
62300 Contract Services-Professional 0 0 300,000 0
SUBTOTAL CONTRACTUALS 0 0 300,000 0
65040
65055
65100
65105
65210
IT Maintenance Charge
Communications- Landlines
Insurance Charges
5,760
0 5,580
0 5,690
0 5,940
830
9,080
410
26,351
3,814
0 23,360
3,460
0 26,300
3,610
0 Benefits Overhead
Delivery Charges 310
SUBTOTAL FIXED CHARGES 15,560 35,745 32,510 36,680
TOTAL 448,363 514,854 553,080 285,740
62 City Council
16 –
73 6/18/2024

American Rescue Plan Act

DEPARTMENT RESOURCE SUMMARY

CITY ATTORNEY
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
18108013 ARPA-CAO 0
0 14,223
14,223
ACTUAL
0 0
0 0TOTAL EXPENDITURES
ACTUAL
FY 21-22

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES

SALARIES & BENEFITS
FY 22-23
61000
65000
0 0
13,465 0
0 0
0FIXED CHARGES 758
TOTAL 0 14,223 0 0
63 City Council
16 –
74 6/18/2024

American Rescue Plan Act

CITY ATTORNEY

ARPA-CAO
Account

ACCOUNTING UNIT
18108013
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
61000
61100
61102
61120
61130
61180

LINE ITEM RESOURCES
Salaries Regular 0
0 8,698 0
0 0
0 0
0 0
0 0
0 0
0 0
0 Retirement-Employer Normal Cost 656
1,522
229
Retirement- Employer Unfunded- Miscellaneous
Medicare Insurance
0 0
0 0
0 Health Insurance 1,785
575Worker Compensation Insurance
SUBTOTAL SALARIES & BENEFITS 13,465
65100
65105
Insurance Charges 0
0 0
662
96 0
0 0
0 0
0 Benefits Overhead
SUBTOTAL FIXED CHARGES 758
TOTAL 0 14,223 0 0
64 City Council
16 –
75 6/18/2024

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65 City Council
16 –
76 6/18/2024

Human Resources
Position Summary
Funded
FY 23-24
Funded
FY 24-25Authorized Personnel Workforce Changes
Benefits and Compensation Manager (MM)
Employee Relations Analyst (UCE)
Employee Relations Manager (CMM)
Executive Director of Human Resources (EM)
Executive Secretary – Human Resources (UCE)
Human Resources Analyst (UC)
Human Resources Operations Manager (CMM)
Human Resources Technician (UC)
Organizational Development and Training Manager (MM)
Payroll Systems Analyst (UC)
Principal Employee Relations Analyst (CAM)
Principal Human Resources Analyst (AM)
Risk Management Analyst (UC)
Risk Management Assistant (UC)
Risk Management Specialist (UC)
1 2
1 1
1 5
1 4
1 1
1 2
2 1
1 1
1 1
1 2
1 1
2 1
1 1
4 1
4 1
1 1
2 2
1 1
1 1
1 1
2 1
(1)
Risk Management Supervisor (AM)
Risk Manager (MM)
Safety Administrator (MM)
Senior Employee Relations Analyst (CAM)
Senior Human Resources Analyst (AM)
Senior Organizational Development and Training Analyst (AM) Authorized Total 32 (1) 31

GENERAL FUND

INTERNAL SERVICE FUND

FEDERAL/STATE GRANTS

TOTAL FUNDED POSITIONS

16.95 13.60

0.45 31.00
66 City Council
16 –
77 6/18/2024

Human Resources

REVENUE
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 23-24

VARIANCE
FY 24-25 (FROM PRIOR FY)

PERCENTAGE
VARIANCEFund
080 LIABILITY AND
PROPERTY INS FND 12,324,851
30,155,870
15,472,736
30,358,246
15,797,840 16,501,950
31,603,100
704,110 4.46%

8.20%081 EMPLOYEE GROUP
INSURANCE 29,208,840 2,394,260
082 WORKERS
COMPENSATION FUND 8,670,519 10,248,505 10,134,080 10,039,980 (94,100) -0.93% TOTAL REVENUE 51,151,240 56,079,487 55,140,760 58,145,030 3,004,270 5.45%

EXPENDITURE
ACTUAL
FY 21-22
2,978,080
ACTUAL
FY 22-23
3,616,201

ADOPTED PROPOSED
FY 23-24

VARIANCE
FY 24-25 (FROM PRIOR FY)

PERCENTAGE
VARIANCEFund
011 GENERAL FUND 4,283,540 4,393,370 109,830 2.56%

3.96%031 AIR QUALITY
IMPR. (AB 2766) 101,389
15,048,166
28,911,336
8,636,804
79,537
96,808
17,198,276
29,156,118
9,464,883
190,010
150,350
15,953,400
29,864,630
10,036,980
-
156,300 5,950
080 LIABILITY AND
PROPERTY INS FND 16,501,950
31,100,470
10,037,640
-
548,550 3.44%

4.14%

0.01%

0.00%
081 EMPLOYEE GROUP
INSURANCE 1,235,840
082 WORKERS
COMPENSATION FUND 660
-088 QUALITY SERVICE

TRAINING
181 American Rescue
Plan Act 60,896 5,342 129,880 - (129,880) -100.00%
TOTAL EXPENDITURE 55,816,208 59,727,638 60,418,780 62,189,730 1,770,950 2.93% 67 City Council
16 –
78 6/18/2024

GENERAL FUND

DEPARTMENT RESOURCE SUMMARY

HUMAN RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
01109017 HR - SERVICE ENHANCEMENT
01109050 HUMAN RESOURCES
116,401 5,580 0 0
2,808,350
1,585,020
2,861,679
0 2,281,002
1,329,620
2,763,240
1,520,30001109051 HR EMPLOYEE RELATIONS-Service Enhancements TOTAL EXPENDITURES 2,978,080 3,616,201 4,283,540 4,393,370 ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
61000
62000
63000
65000
66000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES

FIXED CHARGES

CAPITAL
2,072,385 2,473,622 2,866,530 3,181,000
749,390
56,000
609,984
50,811
244,900
0 733,293
70,661
338,626
0 1,020,940
56,000
250,570
89,500
317,480
89,500
TOTAL 2,978,080 3,616,201 4,283,540 4,393,370
68 City Council
16 –
79 6/18/2024

GENERAL FUND

HUMAN RESOURCES

HR - SERVICE ENHANCEMENT
Account

ACCOUNTING UNIT
01109017
ACTUAL
FY 21-22
82,095
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
61000
61040
61100
61120
61130

LINE ITEM RESOURCES
Salaries Regular 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 Salaries Overtime 207
9,769Retirement-Employer Normal Cost
Medicare Insurance 1,159
Health Insurance 23,170
116,401SUBTOTAL SALARIES & BENEFITS
65040 IT Maintenance Charge 0 5,580 0 0
SUBTOTAL FIXED CHARGES 0 5,580 0 0
TOTAL 116,401 5,580 0 0
69 City Council
16 –
80 6/18/2024

GENERAL FUND

HUMAN RESOURCES ACCOUNTING UNIT
01109051HR EMPLOYEE RELATIONS-Service Enhancements
Account ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
840,240

PROPOSED
FY 24-25Code
61000
61100
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 0
0 0
0 0
0 0
721,839 819,790
61,010Retirement-Employer Normal Cost
Medicare Insurance
40,712
10,242
103,708
5,507
68,140
12,140 11,860
Health Insurance 146,080
5,530
134,620
7,830Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
42,258
924,266
4,780 40,240
1,076,910 1,075,350
62010
62120
62140
62300
62322
62700
Communications 0
0 0
0 0
0 0
0 9,896
2,150
322,744
0 6,990
15,750
4,950
0 14,200
6,500
Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Maintenance & Repair Machinery
Auto Expense
356,300
1,500
356,300
1,200
1,200
335,990
700 1,000
SUBTOTAL CONTRACTUALS 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
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 34,700
0 48,240
6,720
52,649
7,620
60,270
5,750
850
52,390
7,220Benefits Overhead
SUBTOTAL FIXED CHARGES 41,300 114,570
TOTAL 0 1,329,620 1,520,300 1,585,020
70 City Council
16 –
81 6/18/2024

GENERAL FUND

HUMAN RESOURCES

HUMAN RESOURCES
Account

ACCOUNTING UNIT
01109050

ACTUAL ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180
LINE ITEM RESOURCES FY 21-22
1,210,197
126,452
226,250
476
FY 23-24
1,010,080
6,920
Salaries Regular 1,095,314
1,878
1,253,690
8,530Salaries Cash Out/Separation
Salaries Part-Time 130,805
2,784
398,840
10,800
99,600
3,100
398,840
10,800
121,170
4,660
Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
96,331
4,295
80,600
3,739
Medicare Insurance 21,708
166,316
5,959
17,394
138,831
4,884
14,610
157,390
4,660
18,160
209,590
12,220
67,990
2,105,650
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
98,000
1,955,984
73,127
1,549,356
83,620
1,789,620
62010
62120
62131
62140
62200
62300
62302
62322
62600
62700
Communications 23,345
59,284
1,785
5,668
6,650
499,652
6,900
0 23,828
41,879
888
11,290
90,120
1,650
3,980
90,120
1,650
Training, Transportation, Meetings
SAMA Wellness and Fitness Program Reimbursements
Membership, Subscription & Dues
Advertising
18,388
11,024
282,375
5,900
20,000
11,450
455,590
8,750
20,000
11,450
199,950
8,750
Contract Services-Professional
Contracted Vendor Personnel Services
Maintenance & Repair Machinery
Parking Validation
1,473 3,500 1,890
4,301
2,400
609,984
10,348
1,200
30,000
2,400
30,000
2,400Auto Expense
SUBTOTAL CONTRACTUALS 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
65040
65055
65100
65105
65210
Building Rental 31,070
93,560
0 37,790
129,390
0 37,790
56,030
0 42,490
52,390
7,300
IT Maintenance Charge
Communications- Landlines
Insurance Charges 113,570
4,640
92,394
13,203
0 100,560
14,890
0 88,540
12,190
0 Benefits Overhead
Delivery Charges 2,060
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
71 City Council
16 –
82 6/18/2024

AIR QUALITY IMPR. (AB 2766)

DEPARTMENT RESOURCE SUMMARY

HUMAN RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
03109050 HUMAN RESOURCES-AIR QUALITY IMPROVM

TOTAL EXPENDITURES
101,389
101,389
ACTUAL
96,808
96,808
ACTUAL
150,350
150,350

ADOPTED
156,300
156,300

PROPOSED
FY 24-25OPERATING EXPENSES FY 21-22 FY 22-23 FY 23-24
61000
62000
63000
65000
68000
69000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES
65,817 56,055 63,580 75,250
3,0001,409
26 1,033
0 3,520
7,000 7,000

FIXED CHARGES

TRANSFERS
26,502
375
26,762
1,461
11,497
20,130
1,120
14,820
1,230
MISCELLANEOUS 7,260 55,000 55,000
TOTAL 101,389 96,808 150,350 156,300
72 City Council
16 –
83 6/18/2024

AIR QUALITY IMPR. (AB 2766)

HUMAN RESOURCES ACCOUNTING UNIT
03109050HUMAN RESOURCES-AIR QUALITY IMPROVM
Account ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
37,820

PROPOSED
FY 24-25Code
61000
61020
61100
61102
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 47,704
0 36,315 48,780
5,000
2,040
5,890
400
Salaries Part-Time 0
3,009
6,976
0 5,000
3,680
5,870
400
Retirement-Employer Normal Cost 5,084
Retirement- Employer Unfunded- Miscellaneous
Part-Time Retirement
4,306
0 Medicare Insurance 733 524 550 700
Health Insurance 5,255
375
7,017
0 7,320
160
9,980
450Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
2,360
65,817
2,215
56,055
2,780
63,580
2,010
75,250
62010
62120
62140
62302
Communications 0
194
0 0
520
1,200
1,800
0 0
1,200
1,800
0 Training, Transportation, Meetings
Membership, Subscription & Dues
Contracted Vendor Personnel Services

SUBTOTAL CONTRACTUALS
1,212
3 1,033
0 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
65055
65100
65105
65210
65400
IT Maintenance Charge
Communications- Landlines
Insurance Charges
2,590
0 3,350
0 2,560
0 2,670
370
2,730
130
2,760
399
3,340
500
2,620
360Benefits Overhead
Delivery Charges 50 0 0 0
Indirect Costs 21,002
26,502
20,253
26,762
13,730
20,130
8,800
14,820SUBTOTAL FIXED CHARGES
68001
69106
POB Misc Xfer to Fund 406 375 1,461 1,120 1,230
SUBTOTAL TRANSFERS 375 1,461 1,120 1,230
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
73 City Council
16 –
84 6/18/2024

LIABILITY AND PROPERTY INS FND

DEPARTMENT RESOURCE SUMMARY

HUMAN RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
56000
57000
57010
57019
58000
58002
Charges To Departments 10,635,080
88,959
12,108,015
0 10,694,020 11,753,430
Expense Reimbursement
Miscellaneous Recoveries
Insurance Reimbursement
Earning On Investments
Net Increase (Decrease) In Fai
0 100,000
300,000
49,000
0 0
015,936 9,785
(36) 26,298 44,700
49,000
0 114,116
(29,205)
1,500,000
124,265
(1,450,448)
4,654,82059000-011 Transfer From Fund 011

TOTAL REVENUES
4,654,820 4,654,820
12,324,851 15,472,736 15,797,840 16,501,950

EXPENDITURES
08009051 LIABILITY & PROPERTY INS FUND
08009052 SAFETY PROGRAM
13,886,305
108,288
0 15,479,174
337,485
15,546,210
407,190
0 16,120,480
381,470
008009053 RISK MANAGEMENT PROJECTS

TOTAL EXPENDITURES
1,381,617
13,994,592 17,198,276 15,953,400 16,501,950
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
61000
62000
63000
64000
65000
66000
67000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES
685,752
734,563
112,517
12,163,899
274,750
0 660,545
640,899
781,960 771,660
1,130,680
211,290
14,076,380
231,610
43,390
1,174,320
211,290
13,436,300
288,350
27,500
306,011

INSURANCE & CLAIMS

FIXED CHARGES

CAPITAL
13,758,496
376,062
1,412,359
43,904DEBT SERVICE 23,111 33,680 36,940
TOTAL 13,994,592 17,198,276 15,953,400 16,501,950
74 City Council
16 –
85 6/18/2024

LIABILITY AND PROPERTY INS FND

HUMAN RESOURCES

RISK MANAGEMENT PROJECTS
Account

ACCOUNTING UNIT
08009053
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code LINE ITEM RESOURCES
Buildings & Building Improvements

SUBTOTAL CAPITAL
66200 0 1,381,617 0 0
0 1,381,617 0 0
TOTAL 0 1,381,617 0 0
75 City Council
16 –
86 6/18/2024

LIABILITY AND PROPERTY INS FND

HUMAN RESOURCES

LIABILITY & PROPERTY INS REVEN
Account

ACCOUNTING UNIT
08009002
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 24-25Code
56000
57000
57010
57019
58000
58002
59000

LINE ITEM RESOURCES
Charges To Departments
Expense Reimbursement
Miscellaneous Recoveries
Insurance Reimbursement
Earning On Investments
Net Increase (Decrease) In Fai
Transfer From Fund 011

SUBTOTAL REVENUES
FY 23-24
10,694,020
0 10,635,080
88,959
12,108,015
0 11,753,430
0 015,936 9,785 100,000
300,000
49,000
0 (36) 26,298 44,700
49,000
0 114,116
(29,205)
1,500,000
12,324,851
124,265
(1,450,448)
4,654,820
15,472,736
4,654,820
15,797,840
4,654,820
16,501,950
TOTAL 12,324,851 15,472,736 15,797,840 16,501,950
76 City Council
16 –
87 6/18/2024

LIABILITY AND PROPERTY INS FND

HUMAN RESOURCES

LIABILITY & PROPERTY INS FUND
Account

ACCOUNTING UNIT
08009051
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
463,390

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61102
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 373,320
36,131
6,083
402,194 443,990
3,220
0 Salaries Cash Out/Separation
Salaries Part-Time
0 19,304
324
25,000
0 Salaries Overtime 296 10,000
39,360
47,520
670
10,000
49,470
52,850
0 Retirement-Employer Normal Cost 23,290 25,105
58,202
724
Retirement- Employer Unfunded- Miscellaneous
Part-Time Retirement
152,546
226
Medicare Insurance 5,597 5,995 12,640
78,940
2,040
6,420
83,870
4,380
23,370
677,570
Health Insurance 59,858
1,877
58,959
1,889Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
25,480
684,705
25,165
597,860
22,090
701,650
62010
62120
62130
62140
62300
62302
62600
62700
Communications 3,570
1,999
0 3,570
6,026
0 15,840
15,000
6,000
2,280
15,000
6,000
Training, Transportation, Meetings
Tuition Reimbursement
Membership, Subscription & Dues
Contract Services-Professional
Contracted Vendor Personnel Services
Parking Validation
3,238
399,340
292,215
0 6,027
225,429
360,712
0 6,700 6,700
635,860
360,500
2,550
625,860
376,390
2,550
Auto Expense 1,200
701,563
1,200
602,964
600 600
SUBTOTAL CONTRACTUALS 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
64050
64070
Insurance Payment 6,782,705
5,261,329
119,866
8,281,321
5,394,243
82,931
9,036,300
4,200,000
200,000
9,640,380
4,236,000
200,000
Losses Paid
Unemployment Claims Paid
SUBTOTAL INSURANCE & CLAIMS 12,163,899 13,758,496 13,436,300 14,076,380 65000
65040
65055
65100
65105
65400
Building Rental 55,200
20,730
0 67,140
18,130
0 67,140
19,060
0 75,500
26,270
3,660
IT Maintenance Charge
Communications- Landlines
Insurance Charges 29,520
1,170
30,762
4,453
26,560
3,930
30,440
4,190Benefits Overhead
Indirect Costs 168,130
274,750
232,423
352,908
151,050
267,740
74,470
214,530SUBTOTAL FIXED CHARGES
66400
66510
66511
Machinery & Equipment
Computer Software
0 0
0 0
0 0
0 0
10,000
2,500
15,890
2,500
Computer Software Subscriptions

SUBTOTAL CAPITAL
15,000
27,500
25,000
43,390
67301
67311
POB Principal-Misc 0
23,111
23,111
15,544
28,360
43,904
5,330
28,350
33,680
8,630
28,310
36,940
POB Interest - Misc

SUBTOTAL DEBT SERVICE
TOTAL 13,886,305 15,479,174 15,546,210 16,120,480
77 City Council
16 –
88 6/18/2024

LIABILITY AND PROPERTY INS FND

HUMAN RESOURCES

SAFETY PROGRAM
Account

ACCOUNTING UNIT
08009052
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
55,430

PROPOSED
FY 24-25Code
61000
61040
61100
61102
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 0
1,047
0 37,936 59,330
0Salaries Overtime 0
4,061
9,416
516
0 6,960
4,030
800
Retirement-Employer Normal Cost 7,250
10,220
860
Retirement- Employer Unfunded- Miscellaneous
Medicare Insurance
0 0
Health Insurance 0
0 8,206
358
12,540
550
13,740
590Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
0 2,191
62,685
0 2,100
94,0901,047 80,310
62010
62120
62140
62300
Communications 0
3,137
300
0 875
570
35,000
1,300
0 30,000
300
Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional

SUBTOTAL CONTRACTUALS
0 29,564
33,000
37,060
37,935
94,400
131,270
65,000
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
65055
65100
65105
65400
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 0
2,840 2,970
4100
02,730
395
2,740
380Benefits Overhead 0
Indirect Costs 20,030
23,154
17,770
20,610
10,580
17,080SUBTOTAL FIXED CHARGES
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
78 City Council
16 –
89 6/18/2024

EMPLOYEE GROUP INSURANCE

DEPARTMENT RESOURCE SUMMARY

HUMAN RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
56000
56090
56800
56801
56802
56804
58000
Charges To Departments 20,992,241
399,444
2,586,047
241,326
79,048
21,955,229
1,515,760
2,772,504
293,069
22,235,020 23,462,070
1,399,410
3,762,770
354,260
90,010
0 Benefit Overhead Charge
Employee Contribution
1,399,410
2,682,300
254,620
102,910
0 Medical Contribution
Child Care Contribution 83,528
POA Retiree Health Insurance-City Contribution
Earning On Investments
2,457,740
24 1,199,590
3,986 0 0
59000-011 Transfer From Fund 011

TOTAL REVENUES
3,400,000 2,534,580 2,534,580 2,534,580
30,155,870 30,358,246 29,208,840 31,603,100

EXPENDITURES
08109052 SECTION 125 BENEFITS.
08109053 EMPLOYEE GROUP INSURANCE

TOTAL EXPENDITURES
329,782 399,153 367,610 456,270
28,581,555 28,756,965 29,497,020 30,644,200
28,911,336 29,156,118 29,864,630 31,100,470
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
61000
62000
63000
64000
65000
66000
67000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES
926,766
100,289
3,696
906,018
175,008
18,430
1,035,960 1,147,990
325,150
20,000
347,940
20,000

INSURANCE & CLAIMS

FIXED CHARGES

CAPITAL
27,511,384
340,689
0 27,550,282
452,215
0 28,065,280
353,890
0 29,219,990
261,760
80,000
DEBT SERVICE 28,512 54,165 41,560 45,580
TOTAL 28,911,336 29,156,118 29,864,630 31,100,470
79 City Council
16 –
90 6/18/2024

EMPLOYEE GROUP INSURANCE

HUMAN RESOURCES
SECTION 125 BENEFITS REVENUE
Account

ACCOUNTING UNIT
08109002
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 24-25Code
56000
56090
56800
56801
56802
56804
58000
59000

LINE ITEM RESOURCES
Charges To Departments
Benefit Overhead Charge
Employee Contribution
Medical Contribution
FY 23-24
22,235,020
1,399,410
2,682,300
254,620
102,910
0 20,992,241
399,444
2,586,047
241,326
79,048
21,955,229
1,515,760
2,772,504
293,069
23,462,070
1,399,410
3,762,770
354,260
90,010Child Care Contribution 83,528
POA Retiree Health Insurance-City Contribution
Earning On Investments
2,457,740
24 1,199,590
3,986
0 0 0
Transfer From Fund 011 3,400,000
30,155,870
2,534,580
30,358,246
2,534,580
29,208,840
2,534,580
31,603,100SUBTOTAL REVENUES
TOTAL 30,155,870 30,358,246 29,208,840 31,603,100
80 City Council
16 –
91 6/18/2024

EMPLOYEE GROUP INSURANCE

HUMAN RESOURCES
SECTION 125 BENEFITS.

Account

ACCOUNTING UNIT
08109052
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
254,620

PROPOSED
FY 24-25Code
64090
64093
64094

LINE ITEM RESOURCES
Benefit Payments-Medical 252,701
77,080
0 307,702 354,260
90,010
12,000
456,270
Benefit Payments-Child Care
Flex Acct Bank Charges
77,690
13,761
102,910
10,080
SUBTOTAL INSURANCE & CLAIMS 329,782 399,153 367,610
TOTAL 329,782 399,153 367,610 456,270
81 City Council
16 –
92 6/18/2024

EMPLOYEE GROUP INSURANCE

HUMAN RESOURCES

EMPLOYEE GROUP INSURANCE
Account

ACCOUNTING UNIT
08109053
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
678,090

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61102
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 532,974
57,922
0 589,736 744,380
11,830
28,920
5,000
Salaries Cash Out/Separation
Salaries Part-Time
0 4,891
0 39,050
12,000
72,940
100,100
0 Salaries Overtime 10,328
29,339
99 Retirement-Employer Normal Cost 53,787
124,699
183
79,780
107,790
1,080
Retirement- Employer Unfunded- Miscellaneous
Part-Time Retirement
186,846
0 Medicare Insurance 7,527
68,821
1,198
31,810
926,766
8,493 9,840 11,210
117,670
7,350
Health Insurance 85,796
2,277
89,190
3,720Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
36,058
906,018
31,030
1,035,960
32,980
1,147,990
62010
62120
62131
62140
62200
62300
62302
62322
62600
62700
Communications 4,080
3,984
0 4,080
13,246
0 11,970
22,000
300
0 22,000
600
Training, Transportation, Meetings
SAMA Wellness and Fitness Program Reimbursements
Membership, Subscription & Dues
Advertising
420 1,242
0 3,500
0 3,500
01,324
89,281
0 Contract Services-Professional
Contracted Vendor Personnel Services
Maintenance & Repair Machinery
Parking Validation
154,975
86 301,770
0 290,650
0 0 178 6,700
500
6,700
5000 0
Auto Expense 1,200
100,289
1,200
175,008
1,200
347,940
1,200
325,150SUBTOTAL CONTRACTUALS
63001 Miscellaneous Operating Expenses 3,696 18,430 20,000 20,000 SUBTOTAL COMMODITIES 3,696 18,430 20,000 20,000
64010
64060
64092
Insurance Payment 25,098,340
2,075,362
7,901
24,942,511
2,193,984
14,634
25,480,810
2,201,410
15,450
26,480,810
2,267,460
15,450
Insurance Pass Through
Benefit Payments-Wellness
SUBTOTAL INSURANCE & CLAIMS 27,181,603 27,151,129 27,697,670 28,763,720 65000
65040
65055
65100
65105
65210
65400
Building Rental 31,050
29,080
0 37,760
33,190
0 37,760
39,530
0 42,460
37,110
5,170
IT Maintenance Charge
Communications- Landlines
Insurance Charges
Benefits Overhead
36,860
1,480
44,924
6,502
0 37,310
5,530
0 42,940
5,910
Delivery Charges 1,690 0
Indirect Costs 240,529
340,689
329,839
452,215
233,760
353,890
128,170
261,760SUBTOTAL FIXED CHARGES
66511 Computer Software Subscriptions 0 0 0 80,000
SUBTOTAL CAPITAL 0 0 0 80,000
67301
67311
POB Principal-Misc 0
28,512
28,512
19,176
34,988
54,165
6,580
34,980
41,560
10,650
34,930
45,580
POB Interest - Misc

SUBTOTAL DEBT SERVICE
TOTAL 28,581,555 28,756,965 29,497,020 30,644,200
82 City Council
16 –
93 6/18/2024

WORKERS COMPENSATION FUND

DEPARTMENT RESOURCE SUMMARY

HUMAN RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
56000
56900
57000
57006
58000
58002
Charges To Departments 9,619,677 10,182,080
0 9,647,980 9,647,980
Principal Repayment 0
0 292,000
126,000
0 292,000
Expense Reimbursement
Expense Reimbursement-Condemn Deposit
Earning On Investments
454,030
0 0
465 0
100,000
0 117,796
(1,067,419)
170,789
(558,394)
68,100
0Net Increase (Decrease) In Fai
TOTAL REVENUES 8,670,519 10,248,505 10,134,080 10,039,980

EXPENDITURES
08209052 SAFETY PROGRAM
08209054 WORKERS COMPENSATION FUND

TOTAL EXPENDITURES
106,567 289,380 521,800 558,070
8,530,237 9,175,503 9,515,180 9,479,570
8,636,804 9,464,883 10,036,980 10,037,640
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
61000
62000
63000
64000
65000
66000
67000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES
565,541
1,417,964
93,380
495,095
1,549,113
168,809
6,901,665
296,866
15,371
586,220 608,800
1,732,100
291,000
7,150,000
193,050
30,740
2,400,310
291,000
6,500,000
230,320
0 INSURANCE & CLAIMS

FIXED CHARGES

CAPITAL
6,315,537
224,396
0 DEBT SERVICE 19,984 37,965 29,130 31,950
TOTAL 8,636,804 9,464,883 10,036,980 10,037,640
83 City Council
16 –
94 6/18/2024

WORKERS COMPENSATION FUND

HUMAN RESOURCES

WORKERS COMPENSATION REVENUE
Account

ACCOUNTING UNIT
08209002
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 24-25Code
56000
56900
57000
57006
58000
58002

LINE ITEM RESOURCES
Charges To Departments
Principal Repayment
FY 23-24
9,647,980
292,000
126,000
0 9,619,677 10,182,080
0 9,647,980
0 0
292,000
Expense Reimbursement 454,030
0 0
Expense Reimbursement-Condemn Deposit
Earning On Investments
465
117,796
0 100,000
0 170,789
(558,394)
10,248,505
68,100
0Net Increase (Decrease) In Fai

SUBTOTAL REVENUES
(1,067,419)
8,670,519 10,134,080 10,039,980
TOTAL 8,670,519 10,248,505 10,134,080 10,039,980
84 City Council
16 –
95 6/18/2024

WORKERS COMPENSATION FUND

HUMAN RESOURCES

SAFETY PROGRAM
Account

ACCOUNTING UNIT
08209052
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
55,430

PROPOSED
FY 24-25Code
61000
61100
61102
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 0
0 35,915 59,340
7,250
10,220
860
Retirement-Employer Normal Cost 4,061
9,416
516
6,950
4,030
810
Retirement- Employer Unfunded- Miscellaneous
Medicare Insurance
0 0
0 0
0 0
Health Insurance 8,206
358
12,540
560
13,740
600Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
2,191
60,663
0 1,990
94,00080,320
62010
62120
62140
62300
62700
Communications 0
4,733
0 0
4,159
125
3,570
45,000
1,300
0 45,000
1,300
95,000
0 Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Auto Expense
11,925
0 21,393
0 94,400
600
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
65055
65100
65105
65400
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 0
2,840 2,970
4100
02,730
395
2,590
360Benefits Overhead 0
Indirect Costs 20,030
23,154
17,770
20,610
9,700
16,030SUBTOTAL FIXED CHARGES
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
85 City Council
16 –
96 6/18/2024

WORKERS COMPENSATION FUND

HUMAN RESOURCES

WORKERS COMPENSATION FUND
Account

ACCOUNTING UNIT
08209054
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
327,470

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61102
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 275,775
48,175
9,897
296,861 337,260
3,220
0 Salaries Cash Out/Separation
Salaries Part-Time
0 4,047
25,000
0 Salaries Overtime 296 324 10,000
31,010
40,230
0 10,000
36,450
40,710
0 Retirement-Employer Normal Cost 20,351 21,721
50,358
152
Retirement- Employer Unfunded- Miscellaneous
Part-Time Retirement
132,557
353
Medicare Insurance 4,285 4,300 4,730
48,780
2,050
16,630
505,900
4,880
62,270
3,320
16,690
514,800
Health Insurance 39,023
1,938
36,749
2,025Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
32,890
565,541
17,894
434,432
62010
62120
62130
62140
62300
62302
62600
62700
Communications 4,080
2,073
0 4,080
2,945
0 14,640
14,000
6,000
0 14,000
6,000
Training, Transportation, Meetings
Tuition Reimbursement
Membership, Subscription & Dues
Contract Services-Professional
Contracted Vendor Personnel Services
Parking Validation
300 555 1,150 1,150
2,834
1,390,819
0 2,586
1,512,070
0 1,576,500
640,000
2,550
926,500
640,000
1,950
Auto Expense 1,200
1,401,307
1,200
1,523,436
600 1,200
SUBTOTAL CONTRACTUALS 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
64080
64081
Insurance Payment 933,562
4,786,624
595,352
959,661
5,364,503
577,500
1,300,000
5,200,000
0 1,300,000
5,200,000
650,000
Benefit Payments
Benefit Payments-OCFA
SUBTOTAL INSURANCE & CLAIMS 6,315,537 6,901,665 6,500,000 7,150,000 65000
65040
65055
65100
65105
65210
65400
Building Rental 55,200
15,260
0 67,140
15,060
0 67,140
13,080
0 75,500
17,370
2,420
21,730
2,990
0 IT Maintenance Charge
Communications- Landlines
Insurance Charges
Benefits Overhead
25,530
780
22,294
3,227
0 20,000
2,960
0Delivery Charges 1,250
126,376
224,396
Indirect Costs 165,990
273,711
106,530
209,710
57,010
177,020SUBTOTAL FIXED CHARGES
67301
67311
POB Principal-Misc 0
19,984
19,984
13,441
24,524
37,965
4,610
24,520
29,130
7,470
24,480
31,950
POB Interest - Misc

SUBTOTAL DEBT SERVICE
TOTAL 8,530,237 9,175,503 9,515,180 9,479,570
86 City Council
16 –
97 6/18/2024

QUALITY SERVICE TRAINING

DEPARTMENT RESOURCE SUMMARY

HUMAN RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
08809050 QUALITY SERVICE TRAINING

TOTAL EXPENDITURES
79,537
79,537
ACTUAL
190,010
190,010
ACTUAL
0 0
0 0

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES FY 21-22 FY 22-23
62000
63000
66000

CONTRACTUALS

COMMODITIES

CAPITAL
0 0
133,482 0
0 0
0 0
0 22,687
33,84179,537
TOTAL 79,537 190,010 0 0
87 City Council
16 –
98 6/18/2024

QUALITY SERVICE TRAINING

HUMAN RESOURCES

QUALITY SERVICE TRAINING
Account

ACCOUNTING UNIT
08809050
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code LINE ITEM RESOURCES
62300 Contract Services-Professional 0 133,482 0 0
SUBTOTAL CONTRACTUALS 0 133,482 0 0
63001
66511
Miscellaneous Operating Expenses 0 22,687 0 0
SUBTOTAL COMMODITIES 0 22,687 0 0
Computer Software Subscriptions 79,537 33,841 0 0
SUBTOTAL CAPITAL 79,537 33,841 0 0
TOTAL 79,537 190,010 0 0
88 City Council
16 –
99 6/18/2024

American Rescue Plan Act

DEPARTMENT RESOURCE SUMMARY

HUMAN RESOURCES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
18109013 ARPA - HUMAN RESOURCES

TOTAL EXPENDITURES
60,896
60,896
ACTUAL
5,342
5,342
ACTUAL
129,880
129,880

ADOPTED
0 0

PROPOSED
FY 24-25OPERATING EXPENSES FY 21-22 FY 22-23 FY 23-24
61000
62000
65000

SALARIES & BENEFITS

CONTRACTUALS
60,896 5,017 118,920 0
0 0
0 0
0 1,150
9,810FIXED CHARGES 325
TOTAL 60,896 5,342 129,880 0
89 City Council
16 –
100
6/18/2024

American Rescue Plan Act

HUMAN RESOURCES

ARPA - HUMAN RESOURCES
Account

ACCOUNTING UNIT
18109013
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
80,430

PROPOSED
FY 24-25Code
61000
61040
61100
61102
61120
61130
61180

LINE ITEM RESOURCES
Salaries Regular 51,297
1,056
1,989
3,713 0
0 0
0 0
0 0
0 Salaries Overtime 0
169
392
55 0
10,090
0 Retirement-Employer Normal Cost
Retirement- Employer Unfunded- Miscellaneous
Medicare Insurance
0 750 1,170
24,240
2,990
118,920
Health Insurance 5,805
0 461
228
5,017
Worker Compensation Insurance
SUBTOTAL SALARIES & BENEFITS 60,896
62010 Communications 0 0 1,150 0
SUBTOTAL CONTRACTUALS 0 0 1,150 0
65040
65100
65105
IT Maintenance Charge
Insurance Charges
0 0
0 0
0 284
41 5,690
3,590
530
0 0
0 0
Benefits Overhead
SUBTOTAL FIXED CHARGES 325 9,810
TOTAL 60,896 5,342 129,880 0
90 City Council
16 –
101
6/18/2024

&/EꢁEꢄꢀꢂΘ
DꢁEꢁ'ꢀDꢀEd
^ꢀZs/ꢄꢀ^
91 City Council
16 –
102
6/18/2024

Finance & Management Services
Position Summary
Funded
FY 23-24
Funded
FY 24-25Authorized Personnel Workforce Changes
Accountant I
Accountant II
Accounting Manager (MM)
Accounts Payable Supervisor
Accounts Payable Technician
Administrative Services Manager (MM)
Assistant Buyer
Assistant Director of Finance and Management Services (MM) Budget and Research Manager (AM)
Business Tax Collector / Inspector
Buyer
Central Services Supervisor
Customer Service Representative
Data Entry Office Assistant
Executive Director of Finance and Management Services (EM) Executive Secretary (UC)
Financial Analyst (UC)
Meter Reader Collector
Payroll Manager (AM)
Payroll Systems Analyst (UC)
Payroll Technician (UC)
Purchasing Supervisor
Reprographic Equipment Operator
Revenue Supervisor
2 7
1 1
3 1
1 2
7 1
1 3
1 1
1 1
2 3
1 7
1 1
1 1
5 1
1 4
1 1
1 3
2 2
2 1
1 1
1 1
1 1
1 1
2 1
1 1
3 3
1 6
1 1
1 1
5 1
1 4
1 1
1 3
2 2
2 1
1 1
1 1
0 1
1 1
2 1
(1)
1 Senior Accountant
Senior Accounting Assistant
Senior Accounting Assistant / Systems Technician
Senior Budget Analyst (AM)
Senior Buyer
Senior Financial Analyst (AM)
Senior Management Analyst (AM)
Senior Payroll Technician (UC)
Supervising Accountant
Tax Compliance Officer 1
Treasury and Customer Services Manager (MM)
Treasury Services Specialist
Treasury Services Supervisor
Utilities Billing / Systems Technician
Utilities Customer Service Supervisor
Authorized Total 69 1 70

GENERAL FUND

CANNABIS PUBLIC BENEFIT FUND

ENTERPRISE FUND

63.15 0.85

1.00 FEDERAL/STATE GRANTS

OTHER RESTRICTED FUND

TOTAL FUNDED POSITIONS

4.50 0.50

70.00 92

City Council
16 –
103
6/18/2024

Finance Department

REVENUE
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 23-24

VARIANCE
FY 24-25 (FROM PRIOR FY)

PERCENTAGE
VARIANCEFund
011 GENERAL FUND
071 CENTRAL SERVICES
100 457 ADMIN PLAN

TOTAL REVENUE
536,391 880,536 638,500 635,500 (3,000)
-
-0.47%

0.00%915,824
-
704,127
-
-
69,300
-
- (69,300)
(72,300)
-100.00%
-10.21%1,452,215 1,584,663 707,800 635,500

EXPENDITURE
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 23-24

VARIANCE
FY 24-25 (FROM PRIOR FY)

PERCENTAGE
VARIANCEFund
011 GENERAL FUND 9,270,019 11,608,984 11,973,870 13,268,160 1,294,290 10.81% 012 CANNABIS PUBLIC
BENEFIT 107,949 115,060 362,990 245,520 (117,470) -32.36% 071 CENTRAL SERVICES
100 457 ADMIN PLAN
680,638
-
120,352
-
- -
-
- 0.00%
93,000 (93,000) -100.00%
181 American Rescue
Plan Act 503,933 157,253 317,800 372,520 54,720 17.22%
TOTAL EXPENDITURE 10,562,539 12,001,649 12,747,660 13,886,200 1,138,540 8.93% 93 City Council
16 –
104
6/18/2024

GENERAL FUND

DEPARTMENT RESOURCE SUMMARY

FINANCE DEPARTMENT
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
01110017 FMSA - SERVICE ENHANCEMENT
01110100 FIN/MGMT SVS-MANAGEMENT & SUPT
01110110 FIN/MGMT SVS-ACCOUNTING
01110115 FIN/MGMT SVS-PAYROLL
127,544 264,683 317,350 334,600
1,914,450
3,294,160
939,050
1,470,967
2,530,727
900,707
781,338
2,414,249
1,044,485
0 1,351,959
3,496,975
771,271
1,646,840
3,119,020
934,270
01110120 FIN/MGMT SVS-PURCHASING
01110130 FIN/MGMT SVS-TREAS/CUST SVS
01110131 FIN/MGMT SVS-MUNICIPAL UTILITY SERVICES
01110132 FIN/MGMT SVS-TAX AND LICENSING

TOTAL EXPENDITURES
1,444,953
2,478,109
1,320,873
480,162
1,626,540
2,441,530
1,323,160
565,160
1,784,470
2,777,090
1,556,940
667,400
9,270,019 11,608,984 11,973,870 13,268,160
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
61000
62000
63000
65000
66000
68000
69000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES

FIXED CHARGES

CAPITAL
7,150,168 7,611,203
1,213,576
374,404
1,547,906
800,166
51,560
8,409,070 9,271,950
1,743,970
414,800
1,635,110
141,380
51,450
921,097
183,747
909,630
43,068
51,710
10,598
1,404,420
451,800
1,507,090
140,630
51,360TRANSFERS
MISCELLANEOUS 10,170 9,500 9,500
TOTAL 9,270,019 11,608,984 11,973,870 13,268,160
94 City Council
16 –
105
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FMSA - SERVICE ENHANCEMENT
Account

ACCOUNTING UNIT
01110017
ACTUAL
FY 21-22
48,715
ACTUAL
FY 22-23

ADOPTED
FY 23-24
69,980

PROPOSED
FY 24-25Code
61000
61040
61100
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 67,458 80,270
0Salaries Overtime 0
5,684
689
4,473
7,515
1,008
23,759
0 0
8,780
1,010
24,240
0 Retirement-Employer Normal Cost
Medicare Insurance
9,810
1,160
26,880
800
Health Insurance 18,299
0Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
0 3,946
108,160
2,750
106,760
3,620
122,54073,387
62010
62300
Communications 0
54,157
54,157
0 151,306
151,306
1,150
200,250
201,400
0 200,250
200,250
Contract Services-Professional

SUBTOTAL CONTRACTUALS
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 5,690
0 5,940
830
4,482
736
2,990
510
4,370
670Benefits Overhead
SUBTOTAL FIXED CHARGES 5,217 9,190 11,810
TOTAL 127,544 264,683 317,350 334,600
95 City Council
16 –
106
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FIN/MGMT SVS-MUNICIPAL UTILITY SERVICES
Account

ACCOUNTING UNIT
01110131
ACTUAL
FY 21-22
613,881
ACTUAL
FY 22-23

ADOPTED
FY 23-24
729,200

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 718,663 896,520
0Salaries Cash Out/Separation
Salaries Part-Time
0 66,439
72,795
46,804
1,912
65,458
59,562
106,014
54,812
1,674
0 122,860
50,000
72,030
4,610
129,610
50,000
87,150
4,860
Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
Medicare Insurance 8,938 11,435
150,863
0 12,330
183,360
0 14,870
197,640
8,760
Health Insurance 106,274
0Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
38,220
955,262
44,009
1,212,492
38,390
1,212,780
41,790
1,431,200
62010
62300
Communications 0
134
134
0 0
0 10,320
0 0
0 0
Contract Services-Professional
SUBTOTAL CONTRACTUALS 10,320
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
46,060
0 50,200
0 51,200
0 59,370
8,270
41,110
1,920
89,090
49,976
8,205
108,381
41,810
7,050
100,060
50,360
7,740Benefits Overhead
SUBTOTAL FIXED CHARGES 125,740
TOTAL 1,044,485 1,320,873 1,323,160 1,556,940
96 City Council
16 –
107
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FIN/MGMT SVS-TAX AND LICENSING
Account

ACCOUNTING UNIT
01110132
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
320,830

PROPOSED
FY 24-25Code
61000
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 0
0 0
0 0
0 0
0 0
0 268,483 353,460
123,790
0 Salaries Part-Time 91,814
7,499
19,955
2,833
5,192
34,978
0 118,830
0Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
31,020
4,390
6,330
62,230
0 33,030
4,580
Medicare Insurance 6,900
Health Insurance 67,880
3,440Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
21,041
451,794
0 19,350
612,430543,630
62010
62300
Communications 0
0 0
0 462
462
3,610
0 0
0 0
Contract Services-Professional
SUBTOTAL CONTRACTUALS 3,610
63001 Miscellaneous Operating Expenses 0 88 0 0
SUBTOTAL COMMODITIES 0 88 0 0
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 17,920 24,640
3,4300
23,894
3,923
27,817
0 0
23,320
3,580Benefits Overhead
SUBTOTAL FIXED CHARGES 17,920 54,970
TOTAL 0 480,162 565,160 667,400
97 City Council
16 –
108
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FIN/MGMT SVS-MANAGEMENT & SUPT
Account

ACCOUNTING UNIT
01110002
ACTUAL
FY 21-22
125
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
51001
51002
51003
52365
52366
53901
53902
57000
57010
57900
57993
59000

LINE ITEM RESOURCES
Bingo Licenses 130 0 0
Dog Licenses 590,603
28 538,279
0 625,000 600,000
Dog Licenses-Civic Collections Inc
AB678 Ground Emerg. Medical Transp.(GEMT) Reim
CASp Certification Training Fund
Stop Pmt/Reissue Fee
0 0
(281,894)
15,641
121
0 0 0
15,513
237
6,500 15,500
0 0
Misc Service Charge 145,362
58,876
9,264
166
205,319
70,217
21,788
13,714
0 0 0
Expense Reimbursement
Miscellaneous Recoveries
Bad Check Recoveries
0 0
0 7,000
0 0
20,000
0Write Off Collections (1,902)
0Transfer From Fund 071

SUBTOTAL REVENUES
15,339
880,536
0 0
536,391 638,500 635,500
TOTAL 536,391 880,536 638,500 635,500
98 City Council
16 –
109
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FIN/MGMT SVS-MANAGEMENT & SUPT
Account

ACCOUNTING UNIT
01110100
ACTUAL
FY 21-22
867,163
ACTUAL
FY 22-23

ADOPTED
FY 23-24
964,720

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 767,236 1,067,550
0Salaries Cash Out/Separation
Salaries Part-Time
24,513
35,142
153
0 15,100
408
0 44,500
5,000
54,280
5,000Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
61,435
1,318
61,704
944
80,450
1,670
86,760
2,040
Medicare Insurance 13,123
128,654
5,047
11,017
109,552
5,485
14,590
167,640
5,840
16,210
162,840
10,260
42,010
1,446,950
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
43,670
1,180,218
45,633
1,017,079
50,910
1,335,320
62010
62120
62140
62300
62600
62700
Communications 12,113
4,745
3,324
114,049
0 13,529
12,899
1,693
22,030
7,500
7,700
38,500
1,000
6,000
82,730
16,850
7,500Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Parking Validation
7,700
135,961
0 188,500
1,000
Auto Expense 6,000
140,231
6,000 6,000
SUBTOTAL CONTRACTUALS 170,082 227,550
63001
63300
Miscellaneous Operating Expenses
Gas & Diesel
29,909
0 15,067
0 16,600
2,710
16,600
2,710
SUBTOTAL COMMODITIES 29,909 15,067 19,310 19,310
65000
65010
65011
65012
65040
65055
65100
65105
65210
Building Rental 20,970
3,984
5,400
96 25,500
4,380
1,350
96 25,500
1,270
2,940
0 28,670
1,370
2,950
0 Rental City Equipment
Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
Communications- Landlines
Insurance Charges
40,300
0 39,040
0 39,820
0 47,500
6,610
50,630
7,780
0 46,970
2,080
810
51,847
8,507
0 55,460
9,360
0 Benefits Overhead
Delivery Charges
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
99 City Council
16 –
110
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FIN/MGMT SVS-ACCOUNTING
Account

ACCOUNTING UNIT
01110110

ACTUAL ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180
LINE ITEM RESOURCES FY 21-22
1,459,119
58,027
FY 23-24
1,686,740
76,360
Salaries Regular 1,606,549
0 1,934,400
0Salaries Cash Out/Separation
Salaries Part-Time 37,992 40,725
18,273
121,679
1,505
60,360 82,340
22,570
170,390
2,490
Salaries Overtime 25,972 22,570
Retirement-Employer Normal Cost
Part-Time Retirement
119,085
1,425
159,950
2,320
Medicare Insurance 21,255 22,427
315,773
1,633
25,280 28,950
395,160
18,700
88,460
2,743,460
Health Insurance 281,447
1,553
365,840
1,710Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
75,230 93,556
2,222,119
84,470
2,081,106 2,485,600
62010
62120
62140
62300
62302
Communications 7,846
1,709
7,650
3,260
20,980
15,000
7,600
5,000
15,000
7,600
Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Contracted Vendor Personnel Services

SUBTOTAL CONTRACTUALS
3,823 2,129
128,481
10,634
152,493
180,909
13,796
207,744
280,000
0 211,000
0 323,580 238,600
63001 Miscellaneous Operating Expenses 27,741 25,341 38,000 0 SUBTOTAL COMMODITIES 27,741 25,341 38,000 0
65000
65040
65055
65100
65105
65210
Building Rental 33,880
109,400
0 41,210
103,740
0 41,210
104,100
0 46,340
108,650
15,130
106,600
16,380
0 IT Maintenance Charge
Communications- Landlines
Insurance Charges 80,920
6,330
106,242
17,443
0 92,010
15,520
0 Benefits Overhead
Delivery Charges 2,120
SUBTOTAL FIXED CHARGES 232,650 268,634 252,840 293,100
66200
66511
Buildings & Building Improvements
Computer Software Subscriptions

SUBTOTAL CAPITAL
36,737
0 772,956
182
0 19,000
19,000
0 19,000
19,00036,737 773,137
TOTAL 2,530,727 3,496,975 3,119,020 3,294,160
100

City Council
16 –
111
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FIN/MGMT SVS-PAYROLL
Account

ACCOUNTING UNIT
01110115
ACTUAL
FY 21-22
602,792
ACTUAL
FY 22-23

ADOPTED
FY 23-24
593,600

PROPOSED
FY 24-25Code
61000
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 491,930 622,220
19,800
13,400
48,200
740
Salaries Part-Time 15,859
24,416
30,921
598
18,643
27,801
26,177
688
18,840
13,400
49,000
710
Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
Medicare Insurance 9,051 7,562 8,850 9,280
Health Insurance 90,206
1,378
75,312
178
104,160
1,360
119,760
5,950Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
33,290
808,511
29,200
677,491
34,910
824,830
27,420
866,770
62010
62120
62140
62300
Communications 3,570
2,300
410
3,797
2,552
405
6,880
9,500
500
0 9,500
500
Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional

SUBTOTAL CONTRACTUALS
8,192
14,472
9,531
16,284
3,000
19,880
3,000
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
65055
65100
65105
65210
IT Maintenance Charge
Communications- Landlines
Insurance Charges
34,550
0 33,460
0 34,130
0 4,450
4,960
33,040
5,080
0 35,810
2,120
570
33,160
5,444
0 38,020
6,410
0 Benefits Overhead
Delivery Charges
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
101

City Council
16 –
112
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FIN/MGMT SVS-PURCHASING
Account

ACCOUNTING UNIT
01110120
ACTUAL
FY 21-22
411,298
ACTUAL
FY 22-23

ADOPTED
FY 23-24
764,880

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 603,277 834,120
4,100Salaries Cash Out/Separation
Salaries Part-Time
88,490
0 20,691
1,078
0 29,570
9,600
51,380
9,600Salaries Overtime 4,144
30,502
0 3,756
Retirement-Employer Normal Cost
Part-Time Retirement
31,914
522
60,160
1,110
61,830
1,930
Medicare Insurance 4,200
65,532
0 8,505 11,480
151,800
1,580
12,780
159,360
7,940
Health Insurance 103,421
1,328Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
26,200
630,366
35,374
809,867
31,920
1,062,100
37,160
1,180,200
62010
62120
62140
62300
62322
Communications 7,650
3,889
2,582
26,048
0 9,010
5,811
9,170
2,600
0 3,600Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Maintenance & Repair Machinery

SUBTOTAL CONTRACTUALS
5,763 2,060 3,060
62,570
30,147
113,301
58,250
5,000
58,250
5,000
40,169 77,080 69,910
63001
63020
63300
Miscellaneous Operating Expenses
Postage/Printing
3,383
0 93,800
179,860
1,027
93,800
130,000
0 93,800
130,000
1,000Gas & Diesel 0
SUBTOTAL COMMODITIES 3,383 274,687 223,800 224,800
65000
65010
65011
65012
65040
65055
65100
65105
65210
Building Rental 48,720
0 154,690
5,580
825
154,690
4,430
1,800
0 173,950
4,780
1,800
0 Rental City Equipment
Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0 132
28,790
0 39,050
0 45,510
0 53,430
7,440
44,780
6,880
0 28,180
1,290
440
40,171
6,595
0 34,760
5,870
0 Benefits Overhead
Delivery Charges
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
102

City Council
16 –
113
6/18/2024

GENERAL FUND

FINANCE DEPARTMENT

FIN/MGMT SVS-TREAS/CUST SVS
Account

ACCOUNTING UNIT
01110130
ACTUAL
FY 21-22
922,608
ACTUAL
FY 22-23

ADOPTED
FY 23-24
502,220

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 664,878 551,740
0Salaries Cash Out/Separation
Salaries Part-Time
0 110,431
11,033
159,093
64,267
1,426
0 76,650
22,800
52,350
2,870
68,460
22,800
55,150
2,570
Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
141,876
4,145
47,274
2,185
Medicare Insurance 16,066 12,249
116,984
1,863
8,380 8,990
Health Insurance 159,796
2,212
112,320
2,170
114,120
5,410Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
53,150 41,981
1,112,202
58,290
838,050
39,160
868,4001,421,317
62010
62120
62130
62140
62300
62322
Communications 33,423
403
30,866
5,282
18 10,320
8,700
0 13,660
8,700
0 Training, Transportation, Meetings
Tuition Reimbursement 0
Membership, Subscription & Dues
Contract Services-Professional
Maintenance & Repair Machinery

SUBTOTAL CONTRACTUALS
1,055
469,324
15,238
519,443
975 2,000
660,200
4,600
685,820
2,000
965,700
4,600
994,660
517,255
0 554,396
63001
63100
63300
Miscellaneous Operating Expenses
Uniforms
100,794
0 35,919
103
149,000
0 149,000
0 Gas & Diesel 17,247
118,040
17,766
53,789
10,690
159,690
10,690
159,690SUBTOTAL COMMODITIES
65000
65010
65011
65012
65040
65050
65055
65100
65105
65210
Building Rental 69,190
59,376
17,976
1,428
75,710
0 84,160
73,056
4,494
1,428
62,190
407,180
0 84,160
39,920
9,790
660
94,640
43,080
9,800
Rental City Equipment
Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
IT Department Specific
Communications- Landlines
Insurance Charges
1,450
51,200
407,180
0 35,620
419,400
4,9600
57,170
3,900
2,060
286,810
47,698
7,823
0 63,490
10,710
0 47,190
7,250Benefits Overhead
Delivery Charges 0
SUBTOTAL FIXED CHARGES 688,029 667,110 663,390
66400
66511
Machinery & Equipment 6,331
0 0
7,962
7,962
30,000
0 30,000
0Computer Software Subscriptions
SUBTOTAL CAPITAL 6,331 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
69500
Payment to other Agencies
Cash Over (Shortage)
10,348
250
10,109
61 9,500
0 9,500
0 SUBTOTAL MISCELLANEOUS 10,598 10,170 9,500 9,500
TOTAL 2,414,249 2,478,109 2,441,530 2,777,090
103

City Council
16 –
114
6/18/2024

CANNABIS PUBLIC BENEFIT

DEPARTMENT RESOURCE SUMMARY

FINANCE DEPARTMENT
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
01210010 FINANCE ENFORCEMENT SERVICES

TOTAL EXPENDITURES
107,949
107,949
ACTUAL
115,060
115,060
ACTUAL
362,990
362,990

ADOPTED
245,520
245,520

PROPOSED
FY 24-25OPERATING EXPENSES FY 21-22 FY 22-23 FY 23-24
61000
62000
65000

SALARIES & BENEFITS

CONTRACTUALS
98,769 105,012 96,780 112,900
120,550
12,070
0 0 255,550
10,660FIXED CHARGES 9,180 10,048
TOTAL 107,949 115,060 362,990 245,520
104

City Council
16 –
115
6/18/2024

CANNABIS PUBLIC BENEFIT

FINANCE DEPARTMENT

FINANCE ENFORCEMENT SERVICES
Account

ACCOUNTING UNIT
01210010
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
77,680

PROPOSED
FY 24-25Code
61000
61040
61100
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 81,086
884
84,734 90,390
0Salaries Overtime 3,326
2,537
1,252
9,148
0 0
3,510
1,120
9,890
0 Retirement-Employer Normal Cost
Medicare Insurance
3,011
1,165
8,784
0 3,790
1,300
12,040
830
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
3,840
98,769
4,015
105,012
4,580
96,780
4,550
112,900
62300 Contract Services-Professional 0 0 255,550 120,550 SUBTOTAL CONTRACTUALS 0 0 255,550 120,550
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
4,890
0 4,740
0 4,840
0 5,050
700
4,130
160
4,559
749
4,980
840
5,480
840Benefits Overhead
SUBTOTAL FIXED CHARGES 9,180 10,048 10,660 12,070
TOTAL 107,949 115,060 362,990 245,520
105

City Council
16 –
116
6/18/2024

CENTRAL SERVICES

DEPARTMENT RESOURCE SUMMARY

FINANCE DEPARTMENT
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
56010
56011
56012
58000
Delivery Charge
Postage Charge
84,483 0
0 0
0 0
0 0
0 0
0 0
0 0
0 185,392
219,293
656
Reprographics Charge
Earning On Investments
59000-011 Transfer From Fund 011

TOTAL REVENUES
426,000 704,127
915,824 704,127 0 0

EXPENDITURES
07110100 FIN/MGMT-CENTRAL SVCS

TOTAL EXPENDITURES
680,638
680,638
120,352
120,352
0 0
0 0
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
61000
62000
63000
65000
66000
67000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES

FIXED CHARGES

CAPITAL
236,772 115,224 0
0 0
0 0
0 0
0 0
0 0
0 34,190
211,091
177,589
16,313
4,683
0 0
5,127
0 DEBT SERVICE 0
TOTAL 680,638 120,352 0 0
106

City Council
16 –
117
6/18/2024

CENTRAL SERVICES

FINANCE DEPARTMENT

FIN/MGMT-CENTRAL SVCS
Account

ACCOUNTING UNIT
07110002
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
56010
56011
56012
58000
59000

LINE ITEM RESOURCES
Delivery Charge 84,483 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 Postage Charge 185,392
219,293
656
Reprographics Charge
Earning On Investments
Transfer From Fund 011

SUBTOTAL REVENUES
426,000
915,824
704,127
704,127
TOTAL 915,824 704,127 0 0
107

City Council
16 –
118
6/18/2024

CENTRAL SERVICES

FINANCE DEPARTMENT

FIN/MGMT-CENTRAL SVCS
Account

ACCOUNTING UNIT
07110100
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
61000
61020
61040
61100
61102
61110
61120
61130
61180

LINE ITEM RESOURCES
Salaries Regular 151,470 87,637 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 Salaries Part-Time 2,834
38 0
0Salaries Overtime
Retirement-Employer Normal Cost
Retirement- Employer Unfunded- Miscellaneous
Part-Time Retirement
5,726
31,539
106
2,695
0 0
Medicare Insurance 2,094
33,735
9,230
236,772
1,192
19,822
3,878
115,224
Health Insurance
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
62010
62300
Communications 2,040
32,150
34,190
0 0
0 0
0 0
0 0
0 Contract Services-Professional

SUBTOTAL CONTRACTUALS
63001
63020
63300
Miscellaneous Operating Expenses
Postage/Printing
77,015
133,000
1,076
0 0
0 0
0 0
0 0
0 0
0 0
Gas & Diesel
SUBTOTAL COMMODITIES 211,091
65000
65010
65011
65012
65040
65100
65105
65210
65400
Building Rental 78,450
5,076
3,300
132
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 Rental City Equipment
Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
Insurance Charges
0 0
0 11,520
9,930
580
0 4,404
723
0 Benefits Overhead
Delivery Charges 260
Indirect Costs 68,341
177,589
0 SUBTOTAL FIXED CHARGES 5,127
66400
67311
Machinery & Equipment 16,313 0 0 0
SUBTOTAL CAPITAL 16,313 0 0 0
POB Interest - Misc 4,683 0 0 0
SUBTOTAL DEBT SERVICE 4,683 0 0 0
TOTAL 680,638 120,352 0 0
108

City Council
16 –
119
6/18/2024

457 ADMIN PLAN

DEPARTMENT RESOURCE SUMMARY

FINANCE DEPARTMENT
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
57991
57994
Miscellaneous Receipts 0
0 0
0 300 0
0Deferred Comp Plan Fees

TOTAL REVENUES
69,000
0 0 69,300 0

EXPENDITURES
10010172 SECTION 457 FIDUCIARY ADMIN

TOTAL EXPENDITURES
0 0
0 0
93,000
93,000
0 0
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
62000
69000

CONTRACTUALS

MISCELLANEOUS
0 0
0 0
28,000 0
065,000
TOTAL 0 0 93,000 0
109

City Council
16 –
120
6/18/2024

457 ADMIN PLAN

FINANCE DEPARTMENT
SECTION 457 FIDUCIARY ADMIN
Account

ACCOUNTING UNIT
10010002
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
300

PROPOSED
FY 24-25Code
57991
57994

LINE ITEM RESOURCES
Miscellaneous Receipts
Deferred Comp Plan Fees

SUBTOTAL REVENUES
0 0
0 0
0 0
0 0
0 69,000
69,300
TOTAL 0 0 69,300 0
110

City Council
16 –
121
6/18/2024

457 ADMIN PLAN

FINANCE DEPARTMENT
SECTION 457 FIDUCIARY ADMIN
Account

ACCOUNTING UNIT
10010172
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
28,000

PROPOSED
FY 24-25Code LINE ITEM RESOURCES
62300 Contract Services-Professional

SUBTOTAL CONTRACTUALS
0 0 0
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
111

City Council
16 –
122
6/18/2024

American Rescue Plan Act

DEPARTMENT RESOURCE SUMMARY

FINANCE DEPARTMENT
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
18110013 ARPA-FMSA 503,933
503,933
ACTUAL
157,253
157,253
ACTUAL
317,800
317,800

ADOPTED
372,520
372,520TOTAL EXPENDITURES

PROPOSED
FY 24-25OPERATING EXPENSES

SALARIES & BENEFITS
FY 21-22 FY 22-23 FY 23-24
61000
62000
63000
65000
29,160 131,050 299,270 345,630

CONTRACTUALS

COMMODITIES

FIXED CHARGES
474,773 20,961
246
0 0
0 00
0 4,997 18,530 26,890
TOTAL 503,933 157,253 317,800 372,520
112

City Council
16 –
123
6/18/2024

American Rescue Plan Act

FINANCE DEPARTMENT

ARPA-FMSA

ACCOUNTING UNIT
18110013
Account ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
196,040

PROPOSED
FY 24-25Code
61000
61040
61100
61102
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 20,371
0 88,347 215,980
0Salaries Overtime 124
7,223
16,745
906
0 24,600
14,760
2,840
59,880
0 Retirement-Employer Normal Cost 2,424 26,400
25,780
3,130
67,440
2,160
4,740
345,630
Retirement- Employer Unfunded- Miscellaneous
Medicare Insurance
0 282
Health Insurance 6,082
0 13,925
0Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
0 3,780
131,050
1,150
299,27029,160
62300
63001
Contract Services-Professional 474,773 20,961 0 0
SUBTOTAL CONTRACTUALS 474,773 20,961 0 0
Miscellaneous Operating Expenses 0 246 0 0
SUBTOTAL COMMODITIES 0 246 0 0
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 17,070
0 17,810
2,480
5,720
880
4,292
705
1,250
210Benefits Overhead
SUBTOTAL FIXED CHARGES 4,997 18,530 26,890
TOTAL 503,933 157,253 317,800 372,520
113

City Council
16 –
124
6/18/2024

>/￿ZꢁZz
114

City Council
16 –
125
6/18/2024

Library
Position Summary
Funded
FY 23-24
Funded
FY 24-25Authorized Personnel
Executive Secretary (UC)
Graphics Designer I
Librarian
Library Operations Manager (MM)
Library Services Assistant*
Library Services Director (EM)
Library Technician
Principal Librarian
Senior Accounting Assistant
Senior Librarian
Workforce Changes
1 1
8 1
6 1
3 4
1 8
3 1
1 1
8 1
6 1
3 4
1 8
3 1
Senior Library Technician
Senior Management Analyst (AM)
Authorized Total 38 0 38
*Position(s) added in FY 23-24 Mid-Year Report Reso #2024-003 GENERAL FUND 37.00

1.00CANNABIS PUBLIC BENEFIT FUND
TOTAL FUNDED POSITIONS 38.00
115

City Council
16 –
126
6/18/2024

Library

REVENUE
ACTUAL
FY 21-22
ACTUAL
FY 22-23
ADOPTED PROPOSED VARIANCE PERCENTAGEFund FY 23-24 FY 24-25 (FROM PRIOR FY) VARIANCE 011 GENERAL FUND 2,654 3,329 2,600 10,200
-
7,600
-
292.31%

0.00%152 PUBLIC LIBRARY
GRANT FUND 12,353 53,871 -
154 LIBRARY SVCS &
TECHNOLOGY ACT 16,150 - - - - 0.00%
TOTAL REVENUE 31,156 57,200 2,600 10,200 7,600 292.31%

EXPENDITURE
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 23-24

VARIANCE
FY 24-25 (FROM PRIOR FY)

PERCENTAGE
VARIANCEFund
011 GENERAL FUND 5,537,478 6,468,671 7,392,510 7,916,230 523,720 7.08%

3.59%012 CANNABIS PUBLIC
BENEFIT 533,329
-
1,074,328
-
975,000
27,700
1,010,000 35,000
022 LIBRARY FEE AND
DONATION 27,700 - 0.00%
152 PUBLIC LIBRARY
GRANT FUND 12,353
-
24,920
42,388
1,375
-
-
-
-
-
-
-
-
-

0.00%

0.00%

0.00%
153 LIBRARY GRANTS
154 LIBRARY SVCS &
TECHNOLOGY ACT 16,150
181 American Rescue
Plan Act 489,994 1,676,237 - - - 0.00%
TOTAL EXPENDITURE 6,589,304 9,287,919 8,395,210 8,953,930 558,720 6.66% 116

City Council
16 –
127
6/18/2024

GENERAL FUND

DEPARTMENT RESOURCE SUMMARY

LIBRARY
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
01111017 LIBRARY - SERVICE ENHANCEMENT
01111110 ADMINISTRATION
247,221 371,003 458,480 530,850
2,121,900
325,960
929,109
0 1,740,418
0 2,101,000
001111120 LIBRARY- OUTREACH SERVICES
01111150 ADULT SERVICES 1,015,779
884,377
773,369
1,687,623
663,976
980,727
978,303
1,734,245
749,660
1,144,940
968,560
1,969,870
793,230
01111160 YOUTH SERVICES 1,179,380
745,49001111180 YOUNG ADULT SERVICES
01111190 TECH & SUPPORT SVCS

TOTAL EXPENDITURES
2,219,420
5,537,478 6,468,671 7,392,510 7,916,230
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
61000
62000
63000
65000
66000
67000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES

FIXED CHARGES

CAPITAL
3,679,140 4,434,265 5,151,480 5,673,730
760,490
145,530
1,024,120
288,860
23,500
596,887
215,584
699,062
325,327
21,479
666,244
179,294
860,770
301,635
26,465
765,610
142,030
833,490
476,400
23,500DEBT SERVICE
TOTAL 5,537,478 6,468,671 7,392,510 7,916,230
117

City Council
16 –
128
6/18/2024

GENERAL FUND

LIBRARY ACCOUNTING UNIT
01111017LIBRARY - SERVICE ENHANCEMENT
Account ACTUAL
FY 21-22
154,079
ACTUAL
FY 22-23

ADOPTED
FY 23-24
289,050

PROPOSED
FY 24-25Code
61000
61040
61100
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 200,943 329,530
3,500Salaries Overtime 166
18,336
2,190
36,532
0 1,051
22,240
2,863
1,500
36,280
4,190
84,120
0 Retirement-Employer Normal Cost
Medicare Insurance
40,270
4,790
Health Insurance 45,416
0 89,640
3,300Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
0 11,823
284,336
8,910
424,050
11,440
482,470211,303
62300
63001
Contract Services-Professional 400 13,633 5,000 5,000
SUBTOTAL CONTRACTUALS 400 13,633 5,000 5,000
Miscellaneous Operating Expenses 35,517 41,578 0 0
SUBTOTAL COMMODITIES 35,517 41,578 0 0
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 17,070
0 23,750
3,310
14,976
2,167
17,143
10,760
1,600
29,430
14,320
2,000Benefits Overhead
SUBTOTAL FIXED CHARGES 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
118

City Council
16 –
129
6/18/2024

GENERAL FUND

LIBRARY ACCOUNTING UNIT
01111110ADMINISTRATION
Account ACTUAL
FY 21-22
364,813
ACTUAL
FY 22-23

ADOPTED
FY 23-24
545,320

PROPOSED
FY 24-25Code
61000
61020
61100
61102
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 451,332 655,100
0Salaries Part-Time 14,795
22,269
0 0
27,252
0 0
44,180
0 Retirement-Employer Normal Cost
Retirement- Employer Unfunded- Miscellaneous
Part-Time Retirement
50,120
930
555 0 0 0
Medicare Insurance 5,516
61,499
2,633
13,230
485,310
6,343
80,462
3,282
26,833
595,503
7,880
111,000
4,000
21,970
734,350
9,460
110,760
6,260
26,340
858,970
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
62000
62010
62120
62140
62251
62300
62500
62600
62700
Utilities 144,597
17,261
2,703
4,317
7,825
183,246
0 168,808
24,879
2,288
162,800
42,150
6,000
165,950
29,000
16,000
3,460
Communications
Training, Transportation, Meetings
Membership, Subscription & Dues
Other Agency Services
Contract Services-Professional
Rent Payments
9,217 9,660
7,917 8,000 8,200
242,025
17,750
12,900
6,000
320,400
43,030
14,990
6,000
329,310
56,460
15,480
6,000
Parking Validation 10,333
6,000
376,283
Auto Expense
SUBTOTAL CONTRACTUALS 491,784 613,030 629,860
63001
63300
Miscellaneous Operating Expenses
Gas & Diesel
17,392
824
19,331
3,875
35,500
2,900
29,500
2,900
SUBTOTAL COMMODITIES 18,217 23,206 38,400 32,400
65000
65010
65011
65012
65040
65055
65100
65105
Building Rental 0 408,220
20,724
5,469
567
408,220
13,730
0 474,040
14,820
7,990
Rental City Equipment 0
0Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 1,560
22,750
0 3,420
11,520
0 13,940
0 29,690
4,130
15,580
720
33,988
4,919
487,827
26,520
3,940
476,720
32,970
4,600Benefits Overhead
SUBTOTAL FIXED CHARGES 27,820 571,660
66400
66511
66600
Machinery & Equipment
Computer Software Subscriptions
Books Records Video
0 0
0 0
115,631 0
0 0
5,510
0 0
0 215,000
215,000SUBTOTAL CAPITAL 115,631 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
119

City Council
16 –
130
6/18/2024

GENERAL FUND

LIBRARY ACCOUNTING UNIT
01111120LIBRARY- OUTREACH SERVICES
Account ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
61000
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 173,170
40,180
4,000
Salaries Part-Time
Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
12,320
1,510
Medicare Insurance 3,080
Health Insurance 40,800
1,640Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
10,000
286,700
62120
62600
Training, Transportation, Meetings
Parking Validation
0 0
0 0
0 0
0 0
0 2,000
6,120
8,120SUBTOTAL CONTRACTUALS
63001 Miscellaneous Operating Expenses 0 0 0 4,000
SUBTOTAL COMMODITIES 0 0 0 4,000
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 11,880
1,660
12,000
1,600Benefits Overhead
SUBTOTAL FIXED CHARGES 27,140
TOTAL 0 0 0 325,960
120

City Council
16 –
131
6/18/2024

GENERAL FUND

LIBRARY ACCOUNTING UNIT
01111002SERVICES REVENUE
Account ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
53204
55200
55201
57010
57200

LINE ITEM RESOURCES
Printing Fee 0
8 0
0 0
0 7,100
0Library Fines
Lost/Damaged Library Material
Miscellaneous Recoveries
Other Library Recoveries

SUBTOTAL REVENUES
1,212
116
2,345
0 2,100
0 2,100
0 1,317
2,654
984
3,329
500
2,600
1,000
10,200
TOTAL 2,654 3,329 2,600 10,200
121

City Council
16 –
132
6/18/2024

GENERAL FUND

LIBRARY ACCOUNTING UNIT
01111150ADULT SERVICES
Account ACTUAL
FY 21-22
332,704
ACTUAL
FY 22-23

ADOPTED
FY 23-24
363,070

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 299,991 404,270
0Salaries Cash Out/Separation
Salaries Part-Time
0 39,662
337
52,300
56,962
565
0 89,330
3,500
89,430
2,000
30,970
3,350
7,150
72,120
3,860
20,330
633,480
Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
14,357
1,458
3,865
64,116
0 11,595
2,026
4,224
58,220
0 28,670
3,350
Medicare Insurance 6,560
Health Insurance 84,000
0Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
24,200
480,698
20,686
506,569
21,540
600,020
62120
62300
62600
Training, Transportation, Meetings
Contract Services-Professional
Parking Validation
0 9,668
1,008
7,804
1,000
10,000
8,200
2,000
10,000
8,2006,241 5,745
SUBTOTAL CONTRACTUALS 15,909 14,557 19,200 20,200
63001
63300
Miscellaneous Operating Expenses
Gas & Diesel
26,866
308
18,157
0 15,000
0 15,000
0 SUBTOTAL COMMODITIES 27,174 18,157 15,000 15,000
65000
65010
65011
65012
65040
65055
65100
65105
65210
Building Rental 335,620
11,176
3,646
210
0 0 0
0Rental City Equipment
Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0 0
0 0 0
31,670
0 22,310
0 17,070
0 23,750
3,310
25,440
3,550
0 28,480
1,760
3,160
415,722
26,202
3,792
0 26,010
3,860
0 Benefits Overhead
Delivery Charges
SUBTOTAL FIXED CHARGES 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
122

City Council
16 –
133
6/18/2024

GENERAL FUND

LIBRARY ACCOUNTING UNIT
01111160YOUTH SERVICES
Account ACTUAL
FY 21-22
397,998
ACTUAL
FY 22-23

ADOPTED
FY 23-24
532,350

PROPOSED
FY 24-25Code
61000
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 509,647 561,490
182,410
3,000
Salaries Part-Time 162,788
108
137,754
2,243
32,108
4,479
7,324
73,727
0 223,560
4,000Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
28,618
5,599
6,374
59,752
0 42,030
8,380
50,190
6,840
Medicare Insurance 10,930
107,280
0 10,760
122,400
5,430
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
36,870
698,107
37,684
804,965
32,450
960,980
36,860
979,380
62010
62120
62300
62600
Communications 3,400
16 0
5 0
1,000
0 2,000Training, Transportation, Meetings
Contract Services-Professional
Parking Validation
13,020
13,379
29,814
13,153
13,275
26,433
16,600
19,340
36,940
16,600
16,340
34,940SUBTOTAL CONTRACTUALS
63001 Miscellaneous Operating Expenses 31,620 20,528 16,400 20,400 SUBTOTAL COMMODITIES 31,620 20,528 16,400 20,400
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
28,790
0 25,100
0 34,130
0 35,620
4,960
43,400
1,450
73,640
47,732
6,908
79,741
39,170
5,820
79,120
46,140
6,440Benefits Overhead
SUBTOTAL FIXED CHARGES 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
123

City Council
16 –
134
6/18/2024

GENERAL FUND

LIBRARY ACCOUNTING UNIT
01111180YOUNG ADULT SERVICES
Account ACTUAL
FY 21-22
338,450
ACTUAL
FY 22-23

ADOPTED
FY 23-24
470,120

PROPOSED
FY 24-25Code
61000
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 499,614 368,130
114,360
3,000
Salaries Part-Time 163,539
54 159,170
7,092
39,061
5,124
9,333
83,147
0 189,160
5,000
42,100
7,090
9,540
90,120
0 Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
24,201
5,893
7,207
55,980
0 26,810
4,290
Medicare Insurance 6,970
Health Insurance 76,920
3,500Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
28,660
623,984
38,628
841,168
29,040
842,170
27,510
631,490
62010
62120
62140
62300
62600
Communications 2,380
0 0
6 0
1,000
0 0
2,000
0 Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Parking Validation
8,194
6,455
12,325
29,353
0 2,500
12,850
15,356
3,500
17,030
21,530
1,000
7,910
10,910SUBTOTAL CONTRACTUALS
63000
63001
Office Supplies 0
41,723
41,723
371
26,591
26,961
0 21,150
21,150
0 21,150
21,150
Miscellaneous Operating Expenses

SUBTOTAL COMMODITIES
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
25,910
0 22,310
0 28,440
0 23,740
3,300
33,730
1,430
61,070
48,928
7,082
78,320
35,060
5,210
68,710
34,950
4,950Benefits Overhead
SUBTOTAL FIXED CHARGES 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
124

City Council
16 –
135
6/18/2024

GENERAL FUND

LIBRARY ACCOUNTING UNIT
01111190TECH & SUPPORT SVCS
Account ACTUAL
FY 21-22
588,574
ACTUAL
FY 22-23

ADOPTED
FY 23-24
787,090

PROPOSED
FY 24-25Code
61000
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 746,579 942,540
443,160
3,500
Salaries Part-Time 355,058
1,336
378,673
5,531
463,400
5,000Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
37,319
12,518
13,450
115,322
0 45,323
12,260
15,835
131,843
0 73,210
17,380
18,110
171,120
0 86,990
16,620
20,070
215,160
9,130
Medicare Insurance
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
56,160
1,179,737
65,678
1,401,723
54,600
1,589,910
64,070
1,801,240
62010
62120
62140
62300
62600
Communications 12,647
598
0 0
0 1,000
0 2,000Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Parking Validation
35,583
69,229
27,070
145,127
16,595
62,135
25,750
104,480
29,780
7,400
8,500
10,230
30,730
51,460
31,730
69,910SUBTOTAL CONTRACTUALS
63001 Miscellaneous Operating Expenses 61,333 48,862 51,080 52,580 SUBTOTAL COMMODITIES 61,333 48,862 51,080 52,580
65040
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
51,820
0 50,200
0 56,880
0 65,310
9,090
66,110
2,880
120,810
83,193
12,041
145,434
65,910
9,780
132,570
80,200
11,190
165,790
Benefits Overhead

SUBTOTAL FIXED CHARGES
66400
66511
66600
Machinery & Equipment
Computer Software Subscriptions
Books Records Video
133,736
0 0
0 0
43,400
83,000
126,400
0 65,350
83,000
148,350
46,881
180,617
33,746
33,746SUBTOTAL CAPITAL
TOTAL 1,687,623 1,734,245 1,969,870 2,219,420
125

City Council
16 –
136
6/18/2024

CANNABIS PUBLIC BENEFIT

DEPARTMENT RESOURCE SUMMARY

LIBRARY
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
01211020 Library Youth Services

TOTAL EXPENDITURES
533,329
533,329
ACTUAL
1,074,328
1,074,328
ACTUAL
975,000
975,000

ADOPTED
1,010,000
1,010,000

PROPOSED
FY 24-25OPERATING EXPENSES

SALARIES & BENEFITS
FY 21-22 FY 22-23 FY 23-24
61000
62000
63000
65000
66000
76,294 211,567 259,680 280,490
315,850
109,550
33,140

CONTRACTUALS

COMMODITIES

FIXED CHARGES

CAPITAL
327,304
73,587
0 340,442
101,643
15,204
526,990
85,290
43,040
60,00056,144 405,472 270,970
TOTAL 533,329 1,074,328 975,000 1,010,000
126

City Council
16 –
137
6/18/2024

CANNABIS PUBLIC BENEFIT

LIBRARY ACCOUNTING UNIT
01211020Library Youth Services
Account ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
45,820

PROPOSED
FY 24-25Code
61000
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 0
71,612
0 45,073 52,290
185,600
1,000
Salaries Part-Time 132,662
1,113
8,260
3,594
2,566
7,814
0 181,240
1,000
5,750
6,800
3,290
11,640
0 Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
1,399
2,245
1,038
0 6,390
6,960
Medicare Insurance 3,450
Health Insurance 14,160
520Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
0 0 10,486
211,567
4,140
259,680
10,120
280,49076,294
62010
62140
62300
Communications 142,796
91,195
93,313
327,304
165,055
83,756
91,631
340,442
282,110
90,630
277,850
0Membership, Subscription & Dues
Contract Services-Professional

SUBTOTAL CONTRACTUALS
154,250
526,990
38,000
315,850
63001
63300
Miscellaneous Operating Expenses
Gas & Diesel
73,587
0 101,643
0 78,540
6,750
102,800
6,750
SUBTOTAL COMMODITIES 73,587 101,643 85,290 109,550
65011
65040
65055
65100
65105
Equipment Replacement Charges
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 0
0 0
31,610
5,690
0 11,930
5,940
8300
13,282
1,922
15,204
5,000
740
12,670
1,770
33,140
Benefits Overhead
SUBTOTAL FIXED CHARGES 43,040
66200
66220
66400
66511
66600
Buildings & Building Improvements
Improvements Other Than Building
Machinery & Equipment
4,178
0 271,761
22,318
37,461
0 0 0
00 012,487
0 0
Computer Software Subscriptions
Books Records Video
0 226,810
44,160
270,970
39,479
56,144
73,932
405,472
60,000
60,000SUBTOTAL CAPITAL
TOTAL 533,329 1,074,328 975,000 1,010,000
127

City Council
16 –
138
6/18/2024

LIBRARY FEE AND DONATION

DEPARTMENT RESOURCE SUMMARY

LIBRARY
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
02211150 LIBRARY FEE AND DONATION

TOTAL EXPENDITURES
0 0
0 0
27,700
27,700

ADOPTED
27,700
27,700
ACTUAL
FY 21-22
ACTUAL
FY 22-23

PROPOSED
FY 24-25OPERATING EXPENSES FY 23-24
62000
63000

CONTRACTUALS

COMMODITIES
0 0
0 0
12,400 12,400
15,30015,300
TOTAL 0 0 27,700 27,700
128

City Council
16 –
139
6/18/2024

LIBRARY FEE AND DONATION

LIBRARY ACCOUNTING UNIT
02211150LIBRARY FEE AND DONATION
Account
Code
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
12,400

PROPOSED
FY 24-25LINE ITEM RESOURCES
62300 Contract Services-Professional

SUBTOTAL CONTRACTUALS
0 0 12,400
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
129

City Council
16 –
140
6/18/2024

PUBLIC LIBRARY GRANT FUND

DEPARTMENT RESOURCE SUMMARY

LIBRARY
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
52025
58000
State Grants-Direct 12,353 24,512 0
0 0
0Earning On Investments

TOTAL REVENUES
0 29,359
12,353 53,871 0 0

EXPENDITURES
15211150 PUBLIC LIBRARY GRANT
15211153 Mobile Library Solutions Grant

TOTAL EXPENDITURES
0 6,834
0 0
0 0
012,353
12,353 6,834 0 0
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
63000 COMMODITIES 12,353
12,353
6,834
6,834
0 0
TOTAL 0 0
130

City Council
16 –
141
6/18/2024

PUBLIC LIBRARY GRANT FUND

LIBRARY ACCOUNTING UNIT
15211153Mobile Library Solutions Grant
Account
Code
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25LINE ITEM RESOURCES
63001 Miscellaneous Operating Expenses

SUBTOTAL COMMODITIES
12,353 0 0 0
12,353 0 0 0
TOTAL 12,353 0 0 0
131

City Council
16 –
142
6/18/2024

PUBLIC LIBRARY GRANT FUND

LIBRARY ACCOUNTING UNIT
15211002PUBLIC LIBRARY GRANT
Account ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
52025
58000

LINE ITEM RESOURCES
State Grants-Direct 12,353
0 24,512 0
0 0
0 0
0 Earning On Investments

SUBTOTAL REVENUES
29,359
12,353 53,871
TOTAL 12,353 53,871 0 0
132

City Council
16 –
143
6/18/2024

PUBLIC LIBRARY GRANT FUND

LIBRARY ACCOUNTING UNIT
15211150PUBLIC LIBRARY GRANT
Account
Code
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25LINE ITEM RESOURCES
63001 Miscellaneous Operating Expenses 0 6,834 0 0
SUBTOTAL COMMODITIES 0 6,834 0 0
TOTAL 0 6,834 0 0
133

City Council
16 –
144
6/18/2024

LIBRARY SVCS & TECHNOLOGY ACT

DEPARTMENT RESOURCE SUMMARY

LIBRARY
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
52001 Federal Grant-Indirect

TOTAL REVENUES
16,150 0
0 0
0 0
016,150

EXPENDITURES
15411194 LSTA-WORKFORCE TRAINING

TOTAL EXPENDITURES
16,150
16,150
0 0
0 0
0 0
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
62000
63000

CONTRACTUALS

COMMODITIES
70 0
0 0
0 0
016,080
TOTAL 16,150 0 0 0
134

City Council
16 –
145
6/18/2024

LIBRARY SVCS & TECHNOLOGY ACT

LIBRARY ACCOUNTING UNIT
15411194LSTA-WORKFORCE TRAINING
Account
Code
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25LINE ITEM RESOURCES
62300 Contract Services-Professional

SUBTOTAL CONTRACTUALS
70 0 0 0
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
135

City Council
16 –
146
6/18/2024

LIBRARY SVCS & TECHNOLOGY ACT

LIBRARY ACCOUNTING UNIT
15411002LSTA-LIBRARY GRANTS REVENUE
Account
Code
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25LINE ITEM RESOURCES
Federal Grant-Indirect52001 16,150 0 0 0
SUBTOTAL REVENUES 16,150 0 0 0
TOTAL 16,150 0 0 0
136

City Council
16 –
147
6/18/2024

American Rescue Plan Act

DEPARTMENT RESOURCE SUMMARY

LIBRARY
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
18111013 ARPA-LIBRARY 489,994
489,994
ACTUAL
1,676,237
1,676,237
ACTUAL
0 0
0 0TOTAL EXPENDITURES

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES

COMMODITIES
FY 21-22 FY 22-23
63000
66000
415,763 48,879 0
0 0
0CAPITAL 74,231 1,627,358
TOTAL 489,994 1,676,237 0 0
137

City Council
16 –
148
6/18/2024

American Rescue Plan Act

LIBRARY ACCOUNTING UNIT
18111013ARPA-LIBRARY
Account
Code
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25LINE ITEM RESOURCES
63001 Miscellaneous Operating Expenses 415,763 48,879 0 0 SUBTOTAL COMMODITIES 415,763 48,879 0 0
66200
66220
Buildings & Building Improvements
Improvements Other Than Building

SUBTOTAL CAPITAL
73,686
545
1,381,824
245,534
0 0
0 0
0 074,231 1,627,358
TOTAL 489,994 1,676,237 0 0
138

City Council
16 –
149
6/18/2024

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139

City Council
16 –
150
6/18/2024

Parks, Recreation, and Community Services
Position Summary
Funded
FY 23-24
Funded
FY 24-25Authorized Personnel Workforce Changes
Deputy Parks & Recreation & and Community Services Director (Recreation) (MM) Deputy Parks & Recreation & and Community Services Director (Zoo) (MM) Executive Director of Parks & Recreation & and Community Services (EM) Executive Secretary (UC)
General Maintenance Worker*
Graphics Designer I
Lead Accounting Assistant
Management Aide (UC)
Management Analyst (UC)
Principal Management Analyst (AM)
1 1
1 1
2 1
1 2
2 1
7 9
14 1
3 1
1 1
4 7
2 1
1 1
1 1
2 1
1 2
2 1
7 9
14 1
3 1
1 1
4 7
3 1
Recreation and Community Services Supervisor
Recreation Program Coordinator
Recreation Specialist 1**
Senior Accounting Assistant
Transportation Driver
Zoo Animal Care Manager (AM)
Zoo Curator of Education
Zoo Curator of Health
Zoo Education Specialist
Zoo Keeper I
Zoo Keeper II
Zoo Operations Coordinator
1 Authorized 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
GENERAL FUND 49.00

12.00 4.00

CANNABIS PUBLIC BENEFIT FUND

OTHER RESTRICTED FUND
TOTAL FUNDED POSITIONS 65.00
140

City Council
16 –
151
6/18/2024

Parks, Rec. & Community Services

REVENUE
ACTUAL
FY 21-22
2,346,768
ACTUAL
FY 22-23
3,077,685

ADOPTED PROPOSED
FY 23-24

VARIANCE
FY 24-25 (FROM PRIOR FY)

PERCENTAGE
VARIANCEFund
011 GENERAL FUND 2,797,090 3,106,940 309,850 11.08%
022 PRCSA FEE &
DONATION 788,212
754,104
20,043 - 5,000 5,000 100.00%
051 CAPITAL OUTLAY
FUND 629,293 600,000 620,000 20,000 3.33%
074 CIVIC CENTER
MAINTENANCE 3,777,708
690,368
764,368
-
-
-
-
-
-
-
-
-
-
-

0.00%

0.00%

0.00%
131 2020 Census
161 REC/COM SVS ST
URBAN OPEN SPAC 2,451,215
169 RECREATION
GRANTS FUND 262,539 286,190 300,000 308,850 8,850 2.95% 172 NATL RECREATION
TRAILS FND ACT 129
697
115
61 -
-
-
-
-
-
-
-
-

0.00%

0.00%

0.00%
301 REC/COMM SVS
311 RESIDENTIAL
DEVELOP DISTRICT 1 621,044 90,909
312 RESIDENTIAL
DEVELOP DISTRICT 2 2,938,262
2,234,742
124,798
626,018
4,375,606
268,049
-
-
-
-
-
-
-
-
-

0.00%

0.00%

0.00%
313 RESIDENTIAL
DEVELOP DISTRICT 3
314 RESIDENTIAL
DEVELOP DISTRICT 4
315 RESIDENTIAL DEV
HARBOR SPECIFIC - 2,970,985 - - - 0.00%
TOTAL REVENUE 15,303,740 14,796,167 3,697,090 4,040,790 343,700 9.30%

EXPENDITURE
ACTUAL
FY 21-22
22,054,661
ACTUAL
FY 22-23
12,719,734

ADOPTED PROPOSED
FY 23-24

VARIANCE
FY 24-25 (FROM PRIOR FY)

PERCENTAGE
VARIANCEFund
011 GENERAL FUND 15,206,990 16,083,960 876,970 5.77%

6.32%012 CANNABIS PUBLIC
BENEFIT 3,426,287
242,764
6,766,784
40,800
1,784,940
-
3,207,410
44,000
3,410,190 202,780
022 PRCSA FEE &
DONATION 39,950
785,000
-
(4,050)
155,000
-
-9.20%

24.60%

0.00%
051 CAPITAL OUTLAY
FUND 1,252,762
2,145,664
630,000
074 CIVIC CENTER

MAINTENANCE -
141

City Council
16 –
152
6/18/2024

Parks, Rec. & Community Services

EXPENDITURE
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 23-24

VARIANCE
FY 24-25 (FROM PRIOR FY)

PERCENTAGE
VARIANCEFund
131 2020 Census 689,120 - - - - 0.00%

0.00%161 REC/COM SVS ST
URBAN OPEN SPAC 1,165,892
126,781
2,489,409
123,628
- - -
169 RECREATION
GRANTS FUND 808,480 439,070 (369,410) -45.69%
181 American Rescue
Plan Act 1,632,870
653
1,306,023
-
-
-
-
-
-
-
-
-
-

0.00%

0.00%

0.00%
301 REC/COMM SVS
311 RESIDENTIAL
DEVELOP DISTRICT 1 546,512 2,389,982
312 RESIDENTIAL
DEVELOP DISTRICT 2 1,052,313
1,208,144
(3,752)
2,641,222
4,955,610
550,359
-
-
-
-
-
-
-
-
-

0.00%

0.00%

0.00%
313 RESIDENTIAL
DEVELOP DISTRICT 3
314 RESIDENTIAL
DEVELOP DISTRICT 4
315 RESIDENTIAL DEV
HARBOR SPECIFIC - 1,478,531 - - - 0.00%
TOTAL EXPENDITURE 35,540,670 37,247,021 19,896,880 20,758,170 861,290 4.33% 142

City Council
16 –
153
6/18/2024

GENERAL FUND

DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
01113017 PRCSA - SERVICE ENHANCEMENT
01113200 PRCSA - ADMINISTRATION
01113220 PRCSA - ZOO
5,419,691 1,493,958 2,810,130 3,853,670
1,198,850
3,380,110
7,651,330
0 1,413,657
1,777,854
4,865,118
8,578,341
1,012,415
2,596,553
7,616,809
0 1,170,920
2,978,240
8,247,700
0 01113230 PRCSA - RECREATION & COMM. SVC
01113250 PRCSA - PARK FACILITIES
TOTAL EXPENDITURES 22,054,661 12,719,734 15,206,990 16,083,960 ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
61000
62000
63000
65000
66000
67000

SALARIES & BENEFITS

CONTRACTUALS

COMMODITIES

FIXED CHARGES

CAPITAL
8,292,996
10,248,282
1,212,066
2,166,851
82,993
6,897,954
3,831,592
809,371
987,160
186,898
6,759
8,013,700 8,791,050
3,667,390
1,044,980
927,300
4,612,870
743,480
818,340
1,011,600
7,000
1,641,600
11,640DEBT SERVICE 51,475
TOTAL 22,054,661 12,719,734 15,206,990 16,083,960
143

City Council
16 –
154
6/18/2024

GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES

PRCSA - SERVICE ENHANCEMENT
Account

ACCOUNTING UNIT
01113017
ACTUAL
FY 21-22
856,172
ACTUAL
FY 22-23

ADOPTED
FY 23-24
221,990

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 97,526 234,550
0Salaries Cash Out/Separation
Salaries Part-Time
29,751
586
4,618
0 0
39,460
0 39,440
0Salaries Overtime 10,738
77,566
22 5,997
10,705
0 Retirement-Employer Normal Cost
Part-Time Retirement
27,870
1,480
3,800
84,000
0 28,670
1,480
3,970
94,080
2,340
5,700
410,230
Medicare Insurance 12,447
224,021
0 1,465
13,898
0 Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
0 5,888
140,098
50,120
428,7201,211,302
62010
62300
62320
Communications 0
1,944,009
2,244,045
4,188,054
0 1,154,406
0 2,290
1,198,600
0 0
1,689,900
0 Contract Services-Professional
Maintenance & Repair Buildings
SUBTOTAL CONTRACTUALS 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
65055
65100
65105
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 0
0 0
0 78,080
0 11,380
0 23,750
3,310
7,110
970
7,625
1,062
86,766
61,860
8,880
82,120
Benefits Overhead
SUBTOTAL FIXED CHARGES 35,140
66200
66220
66400
Buildings & Building Improvements
Improvements Other Than Building
Machinery & Equipment
2,080
0 42
0 0
0 0
1,600,000
00 0 980,000
980,000SUBTOTAL CAPITAL 2,080 42 1,600,000
TOTAL 5,419,691 1,493,958 2,810,130 3,853,670
144

City Council
16 –
155
6/18/2024

GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES

REC COMM SVS-MGRL/SUPPORT SVS
Account

ACCOUNTING UNIT
01113002
ACTUAL
FY 21-22
20,664
ACTUAL
FY 22-23

ADOPTED
FY 23-24
1,000

PROPOSED
FY 24-25Code
51301
51302
51303
53301
53303
53304
53306
53307
53308
53309
53310
53312
53313
53316
53318
53319
53331
53333
53334
57010
57300
57304
57361
57362
57380
57383
57385
57390
57962
58020
59000

LINE ITEM RESOURCES
Filming Permits 3,635 5,000
500Park Facility Permits
Special Event Permit
Center Programs
60 5,513
41,317
37,006
0 479
5,494
131,958
44,885
42,925
11,505
126,199
283,347
3,250
120,251
1,505,703
15,709
48,428
85 500
500 5,000
120,000
40,000
50,000
10,000
100,000
340,000
3,000
120,000
1,600,000
20,000
75,000
0 45,000
40,000
0 Youth Sports
Recreation Swim
Adult Sports 0 0
Youth Field Usage Fee
Park Reservation
88,860
226,973
4,225
2,320
1,468,905
20,371
23,760
807
125,000
225,000
3,900
50,000
1,535,000
20,000
35,000
0 Concession-Vending Machines
Zoo Education
Zoo Admissions
Food Sale Concession
Leisure Classes
Tennis Reservation
Recreation Staff Reimbursement
City Events
27,457
200
54,174
137,076
0 40,000
150,000
0 55,000
50,000
2,000
30,000
5,000
0 Pool Rental 0
Swim Lessons 0 0 0
Miscellaneous Recoveries
Park Maintenance Expense Reimb
Rancho Santiago Reimbursement/PR
Recreation Facility Rental
Rental Of Stadium
5,003
341
5,814
0 3,000
0 34,648
30,239
95,522
60,000
83,203
40,000
8,854
17,612
2,908
0 67,120
106,865
186,005
60,000
71,016
40,000
5,761
0 56,440
55,000
175,000
60,000
61,750
40,000
0 56,440
100,000
160,000
60,000
60,000
40,000
0 Friend Of Zoo Vet Contribution
Friend of Zoo Contribution
Friend of Zoo Education Contribution
PRCSA Godinez High School
Lease Revenue 0 0
Interest Income- Leases
Transfer From Fund 069

SUBTOTAL REVENUES
0 0 0
0 75,000
2,797,090
0 2,346,768 3,077,685 3,106,940
TOTAL 2,346,768 3,077,685 2,797,090 3,106,940
145

City Council
16 –
156
6/18/2024

GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES

PRCSA - ADMINISTRATION
Account

ACCOUNTING UNIT
01113200
ACTUAL
FY 21-22
814,515
ACTUAL
FY 22-23

ADOPTED
FY 23-24
667,320

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 587,993 740,500
24,150
31,800
0 Salaries Cash Out/Separation
Salaries Part-Time
79,323
8,581
37,258
12,651
0 5,100
31,800
0Salaries Overtime 199
Retirement-Employer Normal Cost
Part-Time Retirement
42,789
152
45,369
332
65,390
1,190
70,220
1,190
Medicare Insurance 11,336
134,832
3,258
7,966
93,648
3,101
35,488
823,806
10,110
141,480
3,160
11,180
121,800
7,210
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
47,330
1,142,315
48,150
973,700
35,090
1,043,140
62010
62120
62140
62300
62302
62600
62700
Communications 30,418
0 16,446
2,075
90 30,830
3,000
2,450
21,780
5,100
7,680
6,000
76,840
0 3,000
2,450
21,780
5,100
7,680
6,000
46,010
Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Contracted Vendor Personnel Services
Parking Validation
0 76,587
2,350
9,388
6,000
124,743
31,043
1,050
7,261
6,000
63,965
Auto Expense

SUBTOTAL CONTRACTUALS
63001
63300
Miscellaneous Operating Expenses
Gas & Diesel
9,977
250
15,468
506
12,600
0 12,600
0 SUBTOTAL COMMODITIES 10,227 15,974 12,600 12,600
65010
65012
65040
65055
65100
65105
65210
Rental City Equipment
Accident Repair & Replacement
IT Maintenance Charge
Communications- Landlines
Insurance Charges
8,904
168
0 0
0 0
0 0
57,580
0 55,770
0 39,820
0 41,560
5,790
43,780
5,970
0 65,760
2,820
1,140
136,372
45,960
6,399
0 59,430
8,530
0 Benefits Overhead
Delivery Charges
SUBTOTAL FIXED CHARGES 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
146

City Council
16 –
157
6/18/2024

GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES ACCOUNTING UNIT
01113220PRCSA - ZOO
Account ACTUAL
FY 21-22
402,314
ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular
FY 23-24
1,075,970
4,200
825,022 1,257,700
2,250Salaries Cash Out/Separation
Salaries Part-Time
2,730
130,648
10,605
27,520
4,618
2,362
318,340
37,063
308,550
3,300
359,870
3,300Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
54,312 101,260
10,350
114,220
12,280
23,410
283,460
12,130
66,800
2,135,420
10,212
Medicare Insurance 7,868 16,623 19,990
Health Insurance 62,725
770
134,548
1,588
244,150
2,330Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
34,977
684,775
67,765 63,450
1,467,836 1,833,550
62000
62010
62120
62131
62140
62251
62300
62320
Utilities 148,599
34,014
8,903
0 187,681
31,453
37,598
289
145,200
61,360
6,000
0 200,000
23,600
6,000
0 Communications
Training, Transportation, Meetings
SAMA Wellness and Fitness Program Reimbursements
Membership, Subscription & Dues
Other Agency Services
18,041
630
17,462
637
9,000
0 9,000
0 Contract Services-Professional
Maintenance & Repair Buildings

SUBTOTAL CONTRACTUALS
401,315
19,200
630,702
316,477
31,174
622,772
463,540
0 497,340
0 685,100 735,940
63001
63300
63400
Miscellaneous Operating Expenses
Gas & Diesel
135,304
1,602
178,490
2,162
175,300
500
175,300
500
Animal Food & Supp 72,422
209,328
76,822
257,474
103,400
279,200
103,400
279,200SUBTOTAL COMMODITIES
65010
65011
65012
65040
65055
65100
65105
65205
65210
Rental City Equipment 26,410
4,128
406
17,227
0 13,730
2,250
0 14,820
5,200
0 Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
Communications- Landlines
Insurance Charges
224
74,850
0 61,350
0 68,260
0 94,990
13,230
83,340
11,370
0 86,950
3,350
18,576
1,170
215,840
87,761
12,220
2,659
0 78,300
11,250
0 Benefits Overhead
Internal Departments Personnel
Delivery Charges 0 0
SUBTOTAL FIXED CHARGES 181,441 173,790 222,950
66220
66400
66511
Improvements Other Than Building
Machinery & Equipment
19,600
17,609
0 14,378
0 0
0 0
0 Computer Software Subscriptions

SUBTOTAL CAPITAL
52,652
67,031
6,600
6,600
6,600
6,60037,209
TOTAL 1,777,854 2,596,553 2,978,240 3,380,110
147

City Council
16 –
158
6/18/2024

GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES
PRCSA - RECREATION & COMM. SVC
Account

ACCOUNTING UNIT
01113230

ACTUAL ACTUAL
FY 22-23

ADOPTED PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61110
61120
61130
61170
61180
LINE ITEM RESOURCES FY 21-22
1,546,573
91,451
FY 23-24
1,834,170
17,800
Salaries Regular 1,710,319
55,090
2,092,220
11,900Salaries Cash Out/Separation
Salaries Part-Time 1,094,198
42,894
1,771,873
190,855
130,873
54,864
1,962,700
140,800
161,330
73,600
1,962,700
149,700
186,340
73,600
Salaries Overtime
Retirement-Employer Normal Cost
Part-Time Retirement
91,225
37,920
Medicare Insurance 39,739 51,670 55,000 57,700
Health Insurance 249,774
1,407
292,688
1,444
376,320
1,520
445,080
19,580Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
235,950
3,431,131
206,538
4,466,215
154,490
4,777,730
203,440
5,202,260
62010
62012
62120
62140
62300
62600
Communications 167,111
0 213,260
0 206,480
0 122,980
14,400Cellular Phone Charges
Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Parking Validation
1,161 10,168
13,501
1,706,425
47,094
1,990,449
8,000 8,320
10,363
399,266
13,629
591,530
23,800
2,356,360
55,400
2,650,040
25,800
1,013,640
10,400
SUBTOTAL CONTRACTUALS 1,195,540
63001
63300
Miscellaneous Operating Expenses
Gas & Diesel
168,078
21,943
398,034
25,243
284,980
48,300
586,480
48,300
SUBTOTAL COMMODITIES 190,021 423,277 333,280 634,780
65010
65011
65012
65040
65055
65100
65105
65210
65400
Rental City Equipment
Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
Communications- Landlines
Insurance Charges
109,517
40,722
1,589
146,903
9,837
2,252
128,280
0 88,940
21,440
6,760
119,460
0 95,970
24,080
14,820
130,610
18,190
253,820
34,620
0 138,180
0 330,886
7,158
267,749
37,245
0 190,670
27,380
0 Benefits Overhead
Delivery Charges 4,622
Indirect Costs 13,004
645,678
18,557
610,824
0 0
SUBTOTAL FIXED CHARGES 454,650 572,110
66400
66511
Machinery & Equipment 0
0 0
109,182
10,104
0 25,000
25,000
0 35,000
35,000
Computer Software Subscriptions
SUBTOTAL CAPITAL 119,285
67200
67210
Principal-Leases 5,870
888
6,054
705
7,000
0 11,640
0Interest-Leases
SUBTOTAL DEBT SERVICE 6,759 6,759 7,000 11,640
TOTAL 4,865,118 7,616,809 8,247,700 7,651,330
148

City Council
16 –
159
6/18/2024

GENERAL FUND
PARKS, REC. & COMMUNITY SERVICES

PRCSA - PARK FACILITIES
Account

ACCOUNTING UNIT
01113250
ACTUAL
FY 21-22
974,791
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
61000
61010
61020
61040
61100
61102
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 Salaries Cash Out/Separation
Salaries Part-Time
173,958
235,915
32,182
66,932
19,520
8,298
Salaries Overtime
Retirement-Employer Normal Cost
Retirement- Employer Unfunded- Miscellaneous
Part-Time Retirement
Medicare Insurance 15,893
183,026
1,438
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
111,520
1,823,474
62000
62010
62120
62140
62251
62300
62320
62501
62600
Utilities 1,524,893
33,593
4,616
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Communications
Training, Transportation, Meetings
Membership, Subscription & Dues
Other Agency Services
3,534
63,462
352,406
2,728,461
672
Contract Services-Professional
Maintenance & Repair Buildings
Operating Lease Expense
Parking Validation 1,615
SUBTOTAL CONTRACTUALS 4,713,252
63001
63200
63300
Miscellaneous Operating Expenses
Operating Materials & Supplies
Gas & Diesel
114,075
599,023
71,137
0 0
0 0
0 0
0 0
0 0
0 0SUBTOTAL COMMODITIES 784,234
65000
65010
65011
65012
65020
65040
65100
65105
65210
Building Rental 447,140
282,345
46,056
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Rental City Equipment
Equipment Replacement Charges
Accident Repair & Replacement
City Yard Rental
4,570
107,560
132,430
139,470
7,820
IT Maintenance Charge
Insurance Charges
Benefits Overhead
Delivery Charges 1,570
SUBTOTAL FIXED CHARGES 1,168,961
66200
66220
Buildings & Building Improvements
Improvements Other Than Building

SUBTOTAL CAPITAL
2,100
41,604
43,704
0 0
0 0
0 0
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
149

City Council
16 –
160
6/18/2024

CANNABIS PUBLIC BENEFIT

DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

EXPENDITURES
01213020 PRCSA YOUTH SERVICES

TOTAL EXPENDITURES
3,426,287
3,426,287
ACTUAL
6,766,784
6,766,784
ACTUAL
3,207,410
3,207,410

ADOPTED
3,410,190
3,410,190

PROPOSED
FY 24-25OPERATING EXPENSES

SALARIES & BENEFITS
FY 21-22 FY 22-23 FY 23-24
61000
62000
63000
65000
66000
69000
363,416 1,469,530 2,608,290 2,541,280
419,450
290,670
154,790
0 CONTRACTUALS

COMMODITIES

FIXED CHARGES

CAPITAL
728,379
65,145
226,535
88,251
257,430
130,380
205,570
0 67,063 108,304
4,840,431
33,733
1,754,585
447,700MISCELLANEOUS 5,740 4,000
TOTAL 3,426,287 6,766,784 3,207,410 3,410,190
150

City Council
16 –
161
6/18/2024

CANNABIS PUBLIC BENEFIT
PARKS, REC. & COMMUNITY SERVICES

PRCSA YOUTH SERVICES
Account

ACCOUNTING UNIT
01213020
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24
664,550

PROPOSED
FY 24-25Code
61000
61010
61020
61030
61040
61100
61110
61120
61130
61170
61180

LINE ITEM RESOURCES
Salaries Regular 173,563
0 500,635 808,390
0Salaries Cash Out/Separation
Salaries Part-Time
1,433
272,949
392,019
22,367
50,118
25,716
17,653
117,012
0 0
1,041,060
417,880
0 70,170
0 989,560
288,000
0 Salaries Participant
Salaries Overtime 1,602
21,097
14,812
8,230
43,865
0 Retirement-Employer Normal Cost
Part-Time Retirement
78,870
54,710
30,780
219,790
0 93,610
47,910
30,230
230,350
8,030
Medicare Insurance
Health Insurance
Retiree Health Benefits
Worker Compensation Insurance

SUBTOTAL SALARIES & BENEFITS
30,077
363,416
69,629
1,469,530
100,650
2,608,290
45,200
2,541,280
62010
62120
62140
62300
62500
62600
Communications 255 1,913
6,793
15,310
12,000
0 0
12,000
0 Training, Transportation, Meetings
Membership, Subscription & Dues
Contract Services-Professional
Rent Payments
2,841
0 725,283
0 990
161,422
54,718
700
148,120
82,000
0 364,700
42,750
0Parking Validation 0
SUBTOTAL CONTRACTUALS 728,379 226,535 257,430 419,450
63001
63300
Miscellaneous Operating Expenses
Gas & Diesel
64,986
159
88,072
179
130,380
0 290,670
0 SUBTOTAL COMMODITIES 65,145 88,251 130,380 290,670
65010
65011
65012
65040
65055
65100
65105
65205
65400
Rental City Equipment 2,385
0 1,682
0 0 0
12,450
0 Equipment Replacement Charges
Accident Repair & Replacement
IT Maintenance Charge
Communications- Landlines
Insurance Charges
0 68 43 0
65,820
0 28,790
0 27,890
0 68,690
9,570
56,390
7,690
0 34,300
1,520
0 60,871
8,351
9,323
144
122,750
17,000
0 Benefits Overhead
Internal Departments Personnel
Indirect Costs 0 0 0
SUBTOTAL FIXED CHARGES 67,063 108,304 205,570 154,790
66220
66400
66600
Improvements Other Than Building
Machinery & Equipment
Books Records Video
1,585,337
169,249
0 4,840,431 0
0 0
0 0
0 0
0 0
0 SUBTOTAL CAPITAL 1,754,585 4,840,431
69135
69143
Payment to Subagent 447,700
0 33,199
534
0 5,740
5,740
0 4,000
4,000
Transportation Pass for Partic
SUBTOTAL MISCELLANEOUS 447,700 33,733
TOTAL 3,426,287 6,766,784 3,207,410 3,410,190
151

City Council
16 –
162
6/18/2024

PRCSA FEE & DONATION

DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
57081
58000
Gifts & Donations 781,500 10,000 0
0 0
Earning On Investments

TOTAL REVENUES
6,712 10,043 5,000
788,212 20,043 0 5,000

EXPENDITURES
02213200 PRCSA FEE & DONATION

TOTAL EXPENDITURES
242,764
242,764
40,800
40,800
44,000
44,000
39,950
39,950
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
CONTRACTUALS62000
63000
66000
214,183 26,625 44,000 19,950
20,000
0 COMMODITIES

CAPITAL
28,581
0 4,175 0
010,000
TOTAL 242,764 40,800 44,000 39,950
152

City Council
16 –
163
6/18/2024

PRCSA FEE & DONATION
PARKS, REC. & COMMUNITY SERVICES

PRCSA FEE & DONATION
Account

ACCOUNTING UNIT
02213002
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
57081
58000

LINE ITEM RESOURCES
Gifts & Donations 781,500
6,712
10,000 0
0 0
0 5,000
5,000
Earning On Investments

SUBTOTAL REVENUES
10,043
788,212 20,043
TOTAL 788,212 20,043 0 5,000
153

City Council
16 –
164
6/18/2024

PRCSA FEE & DONATION
PARKS, REC. & COMMUNITY SERVICES

PRCSA FEE & DONATION
Account

ACCOUNTING UNIT
02213200
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25Code
62140
62300

LINE ITEM RESOURCES
Membership, Subscription & Dues
Contract Services-Professional

SUBTOTAL CONTRACTUALS
8,030
206,153
214,183
0 0 0
19,950
19,950
26,625 44,000
26,625 44,000
63001
66220
Miscellaneous Operating Expenses 28,581 4,175 0 20,000
SUBTOTAL COMMODITIES 28,581 4,175 0 20,000
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
154

City Council
16 –
165
6/18/2024

CAPITAL OUTLAY FUND

DEPARTMENT RESOURCE SUMMARY
PARKS, REC. & COMMUNITY SERVICES
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25ACTIVITIES

REVENUES
53332
57363
57961
57962
58000
58020
Baseball Surcharge 5,717 4,044 0 0
Cell Tower Lease Agreement
Contra Rent Revenue GASB 87
Lease Revenue
638,962
(260,338)
297,274
26,400
597,957 600,000 600,000
0 0
0 0
0 0
0 27,292
0 0
20,000
0 Earning On Investments
Interest Income- Leases

TOTAL REVENUES
46,090
754,104 629,293 600,000 620,000

EXPENDITURES
05113263 PARK IMPROVEMENTS

TOTAL EXPENDITURES
1,252,762
1,252,762
1,784,940
1,784,940
630,000
630,000
785,000
785,000
ACTUAL
FY 21-22
ACTUAL
FY 22-23

ADOPTED
FY 23-24

PROPOSED
FY 24-25OPERATING EXPENSES
CONTRACTUALS62000
63000
66000
305,350 150,024 315,000 415,000
70,000COMMODITIES

CAPITAL
281,588
665,824
621,176 315,000
01,013,739 300,000
TOTAL 1,252,762 1,784,940 630,000 785,000
155

City Council
16 –
166
6/18/2024

CAPITAL OUTLAY FUND
PARKS, REC. & COMMUNITY SERVICES

MISCELLENOUS REVENUE
Account