Twentynine Palms City Council
February 27, 2024

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE DEPARTMENT ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0101 City Council 53,448 $ 61,329 $ 33,731 $ 67,705 $ 67,705 $ - $ 01 0102 City Administration 523,864 $ 552,109 $ 331,855 $ 599,383 $ 606,269 $ 6,886 $ 01 0103 City Attorney 104,289 $ 111,185 $ 72,194 $ 110,000 $ 112,000 $ 2,000 $ 01 0104 City Hall 172,730 $ 175,774 $ 176,872 $ 251,879 $ 269,581 $ 17,702 $ 01 0105 Finance 276,057 $ 276,914 $ 167,466 $ 336,576 $ 349,928 $ 13,352 $ 01 0106 City Clerk 201,341 $ 162,067 $ 117,054 $ 195,624 $ 215,156 $ 19,532 $ 01 0107 Nondepartmental 5,369,137 $ 5,456,278 $ 2,367,019 $ 3,197,192 $ 3,014,834 $ (182,358) $ 01 0108 Successor Administration 151,585 $ 115,021 $ 70,914 $ 86,690 $ 87,500 $ 810 $ 01 0109 IT Department 268,337 $ 280,446 $ 139,429 $ 275,481 $ 283,868 $ 8,387 $ 01 1010 Community Development 422,879 $ 622,684 $ 343,896 $ 626,908 $ 658,578 $ 31,670 $ 01 1011 Code Enforcement 147,455 $ 240,369 $ 136,873 $ 257,580 $ 267,448 $ 9,868 $ 01 1012 Building, Safety & Eng. 630,638 $ 607,115 $ 264,895 $ 549,540 $ 549,540 $ - $ 01 1013 Economic Development 67,946 $ 11,893 $ 3,509 $ 15,625 $ 14,625 $ (1,000) $ 01 2021 Law Enforcement 4,738,745 $ 4,996,955 $ 2,678,923 $ 5,688,271 $ 5,688,271 $ - $ 01 2022 Animal Control 455,858 $ 497,940 $ 313,785 $ 587,872 $ 607,755 $ 19,883 $ 01 3031 Community Services 185,573 $ 197,701 $ 175,459 $ 247,979 $ 259,991 $ 12,012 $ 01 3032 Recreation Department 370,284 $ 401,321 $ 284,019 $ 490,607 $ 493,898 $ 3,291 $ 01 3033 Luckie Park Pool 39,489 $ 48,783 $ 69,771 $ 71,660 $ 115,055 $ 43,395 $ 01 3034 Senior Center 37,793 $ 50,871 $ 29,873 $ 56,581 $ 58,081 $ 1,500 $ 01 3035 Community Events 169,682 $ 167,384 $ 96,691 $ 213,423 $ 230,423 $ 17,000 $ 01 3036 Patriotic Hall 9,421 $ 9,949 $ 7,443 $ 14,951 $ 14,951 $ - $ 01 3037 Luckie Park Activity Center 5,078 $ 6,565 $ 4,644 $ 10,862 $ 10,862 $ - $ 01 3038 Project Phoenix Community Center 24,175 $ 152,554 $ 70,168 $ 164,123 $ 157,435 $ (6,688) $ 01 4041 Public Works Administration 21,646 $ 117,051 $ 79,743 $ 209,105 $ 277,951 $ 68,846 $ 01 4042 Public Works Street Sweeping 122,578 $ 116,640 $ 60,450 $ 120,000 $ 120,000 $ - $ 01 4045 Parks Maintenance 485,624 $ 530,138 $ 315,419 $ 576,330 $ 569,979 $ (6,351) $ 35 0107 Risk Management 16,376 $ 42,595 $ 6,097 $ 20,000 $ 20,000 $ - $ TOTAL EXPENDITURES $ 16,009,631 15,072,029 $ 8,418,192 $ 15,041,947 $ 15,121,684 $ 79,737 $

GENERAL FUND EXPENDITURE SUMMARY
General or operating expenditures provide basic services throughout the City and are charged to the General Fund.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0101 Expenditures
01 0101 5110 Salaries 28,793 $ 29,258 $ 16,796 $ 29,000 $ 29,000 $ - $ 01 0101 5250 Insurance 13,280 $ 14,440 $ 8,694 $ 19,800 $ 19,800 $ - $ 01 0101 5251 Retirement 2,752 $ 2,770 $ 1,735 $ 2,890 $ 2,890 $ - $ 01 0101 5252 Workers Comp 699 $ 776 $ 651 $ 1,015 $ 1,015 $ - $ 01 0101 6251 Training & Meetings 7,924 $ 14,085 $ 5,855 $ 15,000 $ 15,000 $ - $ TOTAL EXPENDITURES $ 61,329 53,448 $ 33,731 $ 67,705 $ 67,705 $ - $ The City Council is the Legislative body that governs the City and is made up of five elected members who meet regularly on the second and fourth Tuesday of each month.

CITY COUNCIL

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0102 Expenditures
01 0102 5110 Salaries 324,600 $ 372,304 $ 219,326 $ 400,763 $ 402,113 $ 1,350 $ 01 0102 5235 Vehicle/Cell Allowance 5,667 $ 5,763 $ 2,128 $ 6,195 $ 6,195 $ - $ 01 0102 5250 Insurance 45,509 $ 45,617 $ 20,793 $ 53,255 $ 50,755 $ (2,500) $ 01 0102 5251 Retirement 35,671 $ 40,069 $ 22,337 $ 48,428 $ 49,130 $ 702 $ 01 0102 5252 Workers Comp 8,792 $ 11,119 $ 10,358 $ 13,922 $ 14,074 $ 152 $ 01 0102 5253 PTO 10,220 $ 16,078 $ 31,993 $ 15,000 $ 36,000 $ 21,000 $ 01 0102 5254 Unemployment Insurance - $ - $ - $ - $ - $ - $ 01 0102 6221 Telephone - $ - $ 393 $ - $ 602 $ 602 $
01 0102 6244 Staff Education Reimbursement 1,995 $ - $ - $ 12,500 $ 12,500 $ - $ 01 0102 6251 Training & Meetings 6,879 $ 11,574 $ 3,824 $ 9,000 $ 9,000 $ - $ 01 0102 6359 Contract & Consulting 43,622 $ 3,822 $ 1,501 $ - $ 3,500 $ 3,500 $ 01 0102 6359 Contract & Consulting - Outreach 40,909 $ 45,010 $ 19,200 $ 40,320 $ 22,400 $ (17,920) $ 01 0102 6518 Electronic Equipment - $ 753 $ - $ - $ - $ - $ TOTAL EXPENDITURES $ 552,109 523,864 $ 331,855 $ 599,383 $ 606,269 $ 6,886 $

CITY ADMINISTRATION
City Manager and administrative staff carry out policies set by the City Council and supports the day to day operations of the City. City Manager 76%, Executive Assistant 95%, Human Resources 96%, and Office Assistant 100%.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0103 Expenditures
01 0103 6107 City Attorney 104,289 $ 111,185 $ 72,194 $ 110,000 $ 112,000 $ 2,000 $ TOTAL EXPENDITURES $ 111,185 104,289 $ 72,194 $ 110,000 $ 112,000 $ 2,000 $

CITY ATTORNEY
The City Attorney acts as legal advisor to the City Council and the Successor Agency.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0104 Expenditures
01 0104 6210 Electricity 18,688 $ 22,311 $ 15,148 $ 24,715 $ 24,715 $ - $ 01 0104 6211 Gas 2,429 $ 4,401 $ 1,027 $ 6,337 $ 6,337 $ - $ 01 0104 6212 Water 16,335 $ 18,808 $ 14,205 $ 23,522 $ 23,522 $ - $ 01 0104 6221 Telephone 9,840 $ 10,655 $ 5,507 $ 11,906 $ 11,906 $ - $ 01 0104 6291 Building Operations & Main 11,079 $ 11,793 $ 47,343 $ 13,650 $ 50,489 $ 36,839 $ 01 0104 6359 Contract & Consulting Services 33,000 $ 26,580 $ 12,554 $ 29,000 $ 36,524 $ 7,524 $ 01 0104 6442 Internal Loan - $ - $ - $ 35,000 $ 35,000 $ - $ 01 0104 6441 Debt Svc Interest - Light Poles - $ - $ - $ 15,663 $ - $ (15,663) $ 01 0104 6442 Debt Svc Principal - Light Poles - $ - $ - $ 10,999 $ - $ (10,999) $ 01 0104 6441 Debt Svc Interest Payment 39,434 $ 38,206 $ 36,939 $ 36,939 $ 36,939 $ - $ 01 0104 6442 Debt Svc Principal Payment 41,925 $ 43,020 $ 44,149 $ 44,148 $ 44,149 $ 1 $ TOTAL EXPENDITURES 172,730 $ 175,774 $ 176,872 $ 251,879 $ 269,581 $ 17,702 $

CITY HALL
This Department supports the cost associated with the daily operation of City Hall.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0105 Expenditures
01 0105 5110 Salaries 162,325 $ 177,632 $ 104,892 $ 203,884 $ 217,222 $ 13,338 $ 01 0105 5250 Insurance 20,628 $ 21,214 $ 12,425 $ 24,043 $ 23,433 $ (610) $ 01 0105 5251 Retirement 15,574 $ 15,804 $ 9,406 $ 18,531 $ 18,640 $ 109 $ 01 0105 5252 Workers Comp 5,092 $ 5,134 $ 4,814 $ 7,078 $ 7,593 $ 515 $ 01 0105 5253 PTO 30,807 $ 2,603 $ 11,398 $ 10,000 $ 18,000 $ 8,000 $ 01 0105 6241 Office Supplies 1,428 $ 1,843 $ 878 $ 4,000 $ 4,000 $ - $ 01 0105 6251 Training & Meetings 1,942 $ 2,819 $ 2,640 $ 10,000 $ 10,000 $ - $ 01 0105 6257 Dues & Subscriptions 2,230 $ 8,400 $ 665 $ 21,000 $ 13,000 $ (8,000) $ 01 0105 6359 Contract & Consulting 5,000 $ 5,371 $ - $ 2,000 $ 2,000 $ - $ 01 0105 6518 Computer Software
& Hardware 14,409 $ 17,932 $ 12,856 $ 16,960 $ 16,960 $ - $ 01 0105 6554 Payroll Service 16,622 $ 18,162 $ 7,494 $ 19,080 $ 19,080 $ - $ TOTAL EXPENDITURES $ 276,914 276,057 $ 167,466 $ 336,576 $ 349,928 $ 13,352 $

FINANCE DEPARTMENT
The Finance Department accounts for financial activities including payroll accounts payable, the receipt of monies, issuance of business licenses, preparation of the annual budget and annual audits.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0106 Expenditures
01 0106 5110 Salaries 96,843 $ 109,099 $ 68,989 $ 116,838 $ 129,926 $ 13,088 $ 01 0106 5235 Vehicle/Cell Allowance 2,160 $ 2,280 $ 1,052 $ 2,357 $ 1,537 $ (820) $ 01 0106 5250 Insurance 9,921 $ 10,578 $ 6,255 $ 10,853 $ 11,054 $ 201 $ 01 0106 5251 Retirement 11,838 $ 13,361 $ 9,714 $ 16,315 $ 18,268 $ 1,953 $ 01 0106 5252 Workers Comp 2,598 $ 3,185 $ 3,013 $ 4,061 $ 4,547 $ 486 $ 01 0106 5253 PTO - $ - $ 2,216 $ 3,000 $ 3,000 $ - $
01 0106 6221 Telephone - $ - $ 363 $ - $ 624 $ 624 $
01 0106 6231 Printing 367 $ - $ - $ 500 $ 500 $ - $
01 0106 6233 Legal Notices 8,029 $ 7,787 $ 3,372 $ 10,000 $ 9,000 $ (1,000) $ 01 0106 6241 Office Supplies 724 $ 1,237 $ 512 $ 2,000 $ 2,000 $ - $ 01 0106 6244 Miscellaneous 1,543 $ 44 $ - $ 500 $ 500 $ - $ 01 0106 6251 Training & Meetings 4,125 $ 5,281 $ 2,598 $ 6,500 $ 6,500 $ - $ 01 0106 6257 Dues & Subscriptions 1,518 $ 6,292 $ 3,754 $ 5,700 $ 5,700 $ - $ 01 0106 6257 Subscription Software - $ - $ 4,950 $ - $ 5,000 $ 5,000 $ 01 0106 6349 Marketing - $ - $ 9,896 $ 12,000 $ 12,000 $ - $ 01 0106 6359 Contract & Consulting 5,110 $ - $ - $ 4,000 $ 4,000 $ - $ 01 0106 6360 Special Department
Supplies - $ - $ 370 $ 1,000 $ 1,000 $ - $
01 0106 6405 Redistricting 56,306 $ - $ - $ - $ - $ - $ 01 0106 6411 Elections 259 $ 2,923 $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 162,067 201,341 $ 117,054 $ 195,624 $ 215,156 $ 19,532 $

CITY CLERK
The City Clerk records and retains the records of the City Council, Planning Commission and other City activities.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0107 Expenditures
01 0107 6231 Printing 3,514 $ 2,268 $ 700 $ 3,600 $ 3,600 $ - $ 01 0107 6232 Advertising Note 1 $ 3,258 6,360 $ - $ 7,000 $ 4,500 $ (2,500) $ 01 0107 6241 Office Supplies 14,202 $ 17,411 $ 4,895 $ 14,500 $ 14,500 $ - $ 01 0107 6242 Postage 8,478 $ 9,334 $ 3,375 $ 9,000 $ 10,000 $ 1,000 $ 01 0107 6243 Credit Card Admin Fees 35,890 $ 55,981 $ 30,743 $ 54,000 $ 59,000 $ 5,000 $ 01 0107 6244 Miscellaneous Note 2 $ 21,143 23,792 $ 24,444 $ 27,000 $ 38,000 $ 11,000 $ 01 0107 6246 Cafeteria Plan Costs 1,428 $ 1,425 $ 718 $ 2,500 $ 2,000 $ (500) $ 01 0107 6257 Dues & Subscriptions Note 3 $ 91,382 15,824 $ 18,644 $ 22,000 $ 22,000 $ - $ 01 0107 6259 Dues, League of Cal. Cities 11,002 $ 12,432 $ 12,272 $ 13,054 $ 13,054 $ - $ 01 0107 6281 Emergency/Safety Management 6,847 $ 7,268 $ 4,332 $ 34,000 $ 34,000 $ - $ 01 0107 6291 Rental Property Maintenance 1,093 $ 30,245 $ 3,413 $ 25,000 $ 25,000 $ - $ 01 0107 6327 Copiers at City Hall 6,447 $ 6,066 $ 787 $ 7,500 $ 1,800 $ (5,700) $ 01 0107 6354 Audit 56,335 $ 56,695 $ 29,349 $ 62,752 $ 62,752 $ - $ 01 0107 6359 Contract Svcs 18,356 $ 3,015 $ - $ 10,000 $ 10,000 $ - $ 01 0107 6359 Contract Svcs - Grant Writing - $ 12,000 $ - $ - $ 20,000 $ 20,000 $ 01 0107 6359 Contract Svcs-LAFCO 9,299 $ (9,299) $ - $ - $ - $ - $ 01 0107 6370 Lobbyist 82,021 $ 84,600 $ 43,800 $ 86,730 $ 80,250 $ (6,480) $ 01 0107 6372 Property Tax Collection Charges 4 $ 19,768 35,237 $ - $ 25,000 $ 25,000 $ - $ 01 0107 6418 PERS Pension UAL - Fire 39,783 $ 56,889 $ 1,689,685 $ 1,833,586 $ 1,689,685 $ (143,901) $ 01 0107 6419 OPEB Note 5 $ - (114,029) $ - $ - $ - $ - $ 01 0107 6420 OPEB Retiree Medical Note 6 $ 136,920 135,883 $ 71,826 $ 151,045 $ 151,045 $ - $ 01 0107 6431 Liability and Property Tax Insurance 7 $ 288,563 201,916 $ 305,197 $ 346,284 $ 346,284 $ - $ 01 0107 6501 Citation Processing Fee 5,066 $ 6,378 $ 4,362 $ 6,000 $ 6,500 $ 500 $ 01 0107 6509 Grant Purchases 32,421 $ 41,346 $ - $ 25,000 $ 25,000 $ - $ 01 0107 6544 Water Assessment 6,166 $ 6,287 $ 5,977 $ 6,864 $ 6,864 $ - $ 01 0107 6753 Prepay PERS Unfunded Liability 29,697 $ 57,314 $ - $ 68,777 $ - $ (68,777) $ 01 0107 6850 Transfers Out 4,692,998 $ 4,437,476 $ 112,500 $ 330,000 $ 338,000 $ 8,000 $ 01 0107 6879 ADA Compliance - $ - $ - $ 25,000 $ 25,000 $ - $ 01 0107 6993 Adopt-A-Street Program 578 $ 113 $ - $ 1,000 $ 1,000 $ - $ 01 0107 6994 Veterans' Day Event 2,533 $ - $ - $ - $ - $ - $ TOTAL EXPENDITURES $ 5,456,278 5,369,137 $ 2,367,019 $ 3,197,192 $ 3,014,834 $ (182,358) $ particular department are charged to Nondepartmental.

NONDEPARTMENTAL
Expenditures of the General Fund that benefits all departments, or are not easily assigned to a

Note 1:

Advertising is a provisional account which is used for advertising personnel openings.

Note 2:

Note 3:

Dues and subscriptions are for those items that are not attributable to a particular department examples are: LAFCO, FCC publications, ASCAP, SANBAG, ICMA/CAL, CMA, ERC and Basin-wide Foundation.

Note 4:

Note 5:

OPEB is an amount the City pays to a third party administrator (PARS, previously CalPERS) to be set aside for future payment of Other Post Employment Benefits or retiree medical costs.

The unfunded liability is calculated every two years by a certified actuary.

Note 6:

Note 7:

Liability and property insurance is the amount the City pays for coverage to the Public Agency Risk Sharing Authority of California (PARSAC) plus the cost of self-insured retention (deductible).

NONDEPARTMENTAL - NOTES
OPEB retiree medical is the amount the City pays each year for the medical premiums of current retirees.

Property tax collection expenditures cover the amount the County charges the City for processing the property tax rolls.

Miscellaneous expenditures are used for various unexpected costs that come up during the year.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0108 Expenditures
01 0108 5110 Salaries 119,037 $ 92,415 $ 58,191 $ 68,699 $ 69,947 $ 1,248 $ 01 0108 5250 Insurance 14,708 $ 9,480 $ 4,502 $ 7,544 $ 7,044 $ (500) $ 01 0108 5251 Retirement 12,417 $ 9,300 $ 4,638 $ 8,041 $ 8,050 $ 9 $ 01 0108 5252 Workers Comp 4,423 $ 2,626 $ 2,383 $ 2,406 $ 2,459 $ 53 $ 01 0108 6359 Contract & Consulting SVC 1,000 $ 1,200 $ 1,200 $ - $ - $ - $ TOTAL EXPENDITURES $ 115,021 151,585 $ 70,914 $ 86,690 $ 87,500 $ 810 $

SUCCESSOR AGENCY
Successor Agency Administrative cost associated with supporting this department.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 0109 Expenditures
01 0109 5110 Salaries 112,402 $ 123,812 $ 79,467 $ 135,957 $ 138,632 $ 2,675 $ 01 0109 5235 Vehicle Allowance - $ - $ 231 $ - $ 748 $ 748 $ 01 0109 5250 Insurance 7,787 $ 7,994 $ 4,822 $ 8,160 $ 8,213 $ 53 $ 01 0109 5251 Retirement 8,555 $ 9,236 $ 6,117 $ 10,365 $ 10,647 $ 282 $ 01 0109 5252 Workers Comp 2,948 $ 3,609 $ 3,523 $ 4,723 $ 4,852 $ 129 $ 01 0109 5253 PTO 1,990 $ 5,041 $ 6,640 $ 5,500 $ 8,000 $ 2,500 $ 01 0109 6221 Telephone 606 $ 599 $ 364 $ 636 $ 636 $ - $ 01 0109 6241 Office Supplies - $ 1,744 $ - $ 300 $ 300 $ - $ 01 0109 6251 Training & Meetings - $ 151 $ - $ 4,000 $ 4,000 $ - $ 01 0109 6257 Dues & Subscriptions - $ 109 $ - $ 500 $ 500 $ - $ 01 0109 6279 Internet Connection/TV 31,941 $ 25,120 $ 15,164 $ 26,336 $ 26,336 $ - $ 01 0109 6355 Laserfiche, The Box & Malware 6,945 $ 12,369 $ 5,648 $ 8,527 $ 8,527 $ - $ 01 0109 6355 Web Hosting, Splashtop, Adobe & Help Desk 12,556 $ 7,281 $ 4,804 $ 7,477 $ 9,477 $ 2,000 $ 01 0109 6359 Rack Space 71,071 $ 68,111 $ 12,649 $ 43,800 $ 43,800 $ - $ 01 0109 6518 Electronic Equipment 11,536 $ 15,270 $ - $ 19,200 $ 19,200 $ - $ TOTAL EXPENDITURES $ 280,446 268,337 $ 139,429 $ 275,481 $ 283,868 $ 8,387 $

IT DEPARTMENT
The IT Department is responsible for providing the infrastructure for automation. It implements the governance for the use of network and operating systems, and it assists all departments by providing them the functionality they need.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 1010 Expenditures
01 1010 5109 Planning Comm. Salaries 9,900 $ 9,600 $ 6,900 $ 10,000 $ 10,000 $ - $ 01 1010 5110 Salaries 275,022 $ 323,212 $ 200,134 $ 357,736 $ 357,072 $ (664) $ 01 1010 5250 Insurance 33,186 $ 42,581 $ 27,015 $ 48,361 $ 47,738 $ (623) $ 01 1010 5251 Retirement 24,062 $ 27,992 $ 18,752 $ 32,925 $ 33,035 $ 110 $ 01 1010 5252 Workers Comp 7,289 $ 9,700 $ 8,433 $ 12,430 $ 12,498 $ 68 $ 01 1010 5253 PTO 5,063 $ 21,623 $ 1,372 $ 15,000 $ 14,000 $ (1,000) $ 01 1010 6233 Legal Notices 5,026 $ 6,849 $ 6,333 $ 6,000 $ 7,500 $ 1,500 $ 01 1010 6251 Training & Meetings 1,828 $ 35 $ - $ 2,500 $ 2,500 $ - $ 01 1010 6256 Training & Meetings
Planning Commissioners 7,027 $ - $ - $ 8,000 $ 8,000 $ - $ 01 1010 6257 Dues & Subscriptions - $ - $ - $ - $ - $ - $ 01 1010 6291 Building Operation & Maint. - $ - $ 4,433 $ - $ 6,000 $ 6,000 $ 01 1010 6327 Rent/Lease Equipment - $ 21,170 $ 2,616 $ - $ 4,779 $ 4,779 $ 01 1010 6359 Contract Services 2,784 $ 41,527 $ 2,523 $ 4,000 $ 4,000 $ - $ 01 1010 6360 Special Department Supplies 7,272 $ 1,943 $ 6,530 $ 6,000 $ 7,500 $ 1,500 $ 01 1010 6361 Public Arts Advisory Committee 14,995 $ 14,788 $ 2,173 $ 15,000 $ 15,000 $ - $ 01 1010 6376 Housing & Homelessness Programs - $ 68,322 $ 27,893 $ 75,000 $ 95,000 $ 20,000 $ 01 1010 6504 Mine Inspection 3,267 $ 5,590 $ 3,589 $ 6,500 $ 6,500 $ - $ 01 1010 6518 Comm. Dev. Software - Citizenserve 26,158 $ 27,752 $ 25,200 $ 27,456 $ 27,456 $ - $ TOTAL EXPENDITURES $ 622,684 422,879 $ 343,896 $ 626,908 $ 658,578 $ 31,670 $

COMMUNITY DEVELOPMENT
Community Development performs planning duties and oversees the building and code enforcement functions.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 1011 Expenditures
01 1011 5110 Salaries 78,645 $ 122,707 $ 79,626 $ 144,201 $ 145,397 $ 1,196 $ 01 1011 5250 Insurance 6,457 $ 12,787 $ 8,396 $ 14,914 $ 14,946 $ 32 $ 01 1011 5251 Retirement 5,949 $ 9,117 $ 6,143 $ 10,998 $ 10,998 $ - $ 01 1011 5252 Workers Comp 2,077 $ 3,506 $ 3,082 $ 5,012 $ 5,089 $ 77 $ 01 1011 5253 Paid Time Off - $ 287 $ - $ 1,000 $ 1,000 $ - $ 01 1011 6107 Attorney Fees 2,500 $ 14,430 $ 8,872 $ 9,000 $ 14,000 $ 5,000 $ 01 1011 6221 Telephone 465 $ 905 $ 632 $ 600 $ 1,163 $ 563 $ 01 1011 6241 Office supplies 15 $ 2,496 $ 286 $ 1,000 $ 1,000 $ - $ 01 1011 6251 Training & Meetings - $ 8,672 $ 2,558 $ 5,000 $ 5,000 $ - $ 01 1011 6262 Equipment Maintenance &
Operation 668 $ 71 $ - $ 700 $ 700 $ - $
01 1011 6272 Vehicle Maintenance &
Operation - $ 2,262 $ 211 $ 1,500 $ 1,500 $ - $
01 1011 6272 Vehicle - Fuel 2,423 $ 2,476 $ 876 $ 3,000 $ 3,000 $ - $ 01 1011 6332 Uniforms 142 $ 244 $ 474 $ 500 $ 500 $ - $ 01 1011 6359 Contract Services 13,058 $ 12,604 $ 690 $ 5,000 $ 5,000 $ - $ 01 1011 6359 Contract Services - VHR Code Enforcement 22,484 $ 32,324 $ 13,552 $ 36,855 $ 36,855 $ - $ 01 1011 6504 Mine Inspection - $ - $ - $ - $ - $ - $
01 1011 6518 Electronic Equipment - $ - $ - $ 3,300 $ 3,300 $ - $ 01 1011 6548 Dangerous Building
Abatement 6,518 $ 13,036 $ 11,475 $ 9,000 $ 12,000 $ 3,000 $ 01 1011 6549 Illegal Dump Cleanup 6,054 $ 2,445 $ - $ 6,000 $ 6,000 $ - $ TOTAL EXPENDITURES $ 240,369 147,455 $ 136,873 $ 257,580 $ 267,448 $ 9,868 $

CODE ENFORCEMENT
The Code Enforcement Officer responds to citizen complaints, inspects properties that appear to be unsafe or have violations and issues citations when necessary. Occasionally a property needs to be boarded up or tagged as uninhabitable.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 1012 Expenditures
01 1012 6362 Building & Safety
Contracts 482,144 $ 469,133 $ 212,875 $ 413,540 $ 413,540 $ - $ 01 1012 6363 Engineering Contract 148,494 $ 137,982 $ 52,020 $ 136,000 $ 136,000 $ - $ TOTAL EXPENDITURES $ 607,115 630,638 $ 264,895 $ 549,540 $ 549,540 $ - $

BUILDING, SAFETY AND ENGINEERING
Issuance of building permits and the related inspections along with plan checks and review of engineering plans are the main duties of this department. The building contract expenditures are based on 66.7% of the building permit fees collected by the City.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 1013 Expenditures
01 1013 5120 Salaries 11,213 $ 2,154 $ - $ - $ - $ - $
01 1013 5250 Insurance 2,929 $ 454 $ - $ - $ - $ - $
01 1013 5251 Retirement 827 $ 138 $ - $ - $ - $ - $
01 1013 5252 Workers Comp 277 $ 56 $ - $ - $ - $ - $
01 1013 6210 Utilities SCE, Gas, Water 3,226 $ 6,741 $ 3,095 $ 8,625 $ 8,625 $ - $ 01 1013 6291 Maintenance 410 $ 1,370 $ 414 $ 1,000 $ 1,000 $ - $ 01 1013 6349 Marketing 25,000 $ - $ - $ - $ - $ - $
10 1013 6359 Contract Services 6,975 $ - $ - $ - $ - $ - $ 01 1013 6371 Community Events
and Promotion Art Expo 924 $ 980 $ - $ 1,000 $ - $ (1,000) $ 01 1013 6373 Economic Development Plan 14,995 $ - $ - $ 5,000 $ 5,000 $ - $ 01 1013 6374 Economic Development
Activities 1,170 $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES $ 11,893 67,946 $ 3,509 $ 15,625 $ 14,625 $ (1,000) $ Economic Development focuses on attracting tourists and businesses to the City. This involves joint operation of the visitors' center with community events and print as well as internet advertising.

ECONOMIC DEVELOPMENT

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 2021 Expenditures
01 2021 6252 Overtime 46,398 $ 61,312 $ 28,965 $ 69,106 $ 69,106 $ - $ 01 2021 6255 Cal-ID program 34,524 $ 35,361 $ 32,668 $ 37,130 $ 37,130 $ - $ 01 2021 6272 Vehicle Maint & Operation 127,215 $ 141,543 $ 35,172 $ 105,000 $ 105,000 $ - $ 01 2021 6359 Contract services - Sheriff 1,376,873 $ 3,902,801 $ 2,517,144 $ 5,323,535 $ 5,323,535 $ - $ 01 2021 6359 CARES Act of 2020/ARPA Reimbursements 3,012,246 $ 710,956 $ - $ - $ - $ - $ 01 2021 6360 Special department supplies 3,385 $ 4,134 $ 707 $ 3,500 $ 3,500 $ - $ 01 2021 6367 Seized Assets Law Enforcement - $ 1,351 $ - $ - $ - $ - $ 01 2021 6378 COPS/SLESA grants 138,104 $ 139,497 $ 64,266 $ 150,000 $ 150,000 $ - $ TOTAL EXPENDITURES $ 4,996,955 4,738,745 $ 2,678,923 $ 5,688,271 $ 5,688,271 $ - $

LAW ENFORCEMENT
The City contracts with the San Bernardino County Sheriff for police protection. The contract includes patrol, investigation, school resource officer and all other police duties.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 2022 Expenditures
01 2022 5110 Salaries 248,548 $ 273,184 $ 191,043 $ 319,874 $ 332,260 $ 12,386 $ 01 2022 5235 Vehicle/Cell Allowance 420 $ 420 $ 692 $ 500 $ 1,201 $ 701 $ 01 2022 5250 Insurance 46,171 $ 53,197 $ 32,617 $ 64,222 $ 58,525 $ (5,697) $ 01 2022 5251 Retirement 21,355 $ 23,335 $ 17,577 $ 28,342 $ 30,422 $ 2,080 $ 01 2022 5252 Workers Comp 6,520 $ 6,445 $ 6,183 $ 11,112 $ 11,629 $ 517 $ 01 2022 5253 PTO 11,587 $ 13,963 $ 2,319 $ 20,000 $ 20,000 $ - $ 01 2022 5254 Unemployment Insurance - $ - $ - $ - $ - $ - $ 01 2022 6210 Electricity 15,176 $ 12,179 $ 7,089 $ 16,800 $ 16,800 $ - $ 01 2022 6211 Natural and Propane Gas 5,263 $ 8,696 $ 1,259 $ 11,550 $ 11,000 $ (550) $ 01 2022 6212 Water 5,327 $ 6,137 $ 5,490 $ 6,000 $ 6,000 $ - $ 01 2022 6221 Telephone 2,028 $ 2,037 $ 909 $ 2,454 $ 2,454 $ - $ 01 2022 6231 Printing 1,425 $ 663 $ 622 $ 1,700 $ 1,700 $ - $ 01 2022 6232 Advertising 1,834 $ 2,613 $ 2,343 $ 2,500 $ 2,800 $ 300 $ 01 2022 6241 Office Supplies 1,381 $ 2,507 $ 756 $ 2,000 $ 2,000 $ - $ 01 2022 6251 Training & Meetings 5,471 $ 1,491 $ 1,196 $ 4,000 $ 4,000 $ - $ 01 2022 6272 Vehicle Operation & Maint. 6,642 $ 7,829 $ 687 $ 8,000 $ 8,000 $ - $ 01 2022 6272 Vehicle - Fuel 6,184 $ 8,807 $ 4,503 $ 8,000 $ 8,000 $ - $ 01 2022 6290 Grounds Operation & Maint. 3,338 $ 196 $ - $ - $ - $ - $ 01 2022 6291 Building Operation & Maint. 8,097 $ 10,736 $ 6,464 $ 12,000 $ 12,000 $ - $ 01 2022 6312 Small Equipment & Tools 3,381 $ 3,261 $ 599 $ 3,500 $ 3,500 $ - $ 01 2022 6327 Rent/Lease Equipment - $ - $ 927 $ - $ 1,464 $ 1,464 $ 01 2022 6332 Uniforms 2,372 $ 3,807 $ 824 $ 3,500 $ 3,500 $ - $ 01 2022 6359 Contract Services 2,184 $ 1,552 $ - $ 3,000 $ 3,000 $ - $ 01 2022 6360 Special Dept. Supplies 5,604 $ 5,143 $ 259 $ 6,000 $ 6,000 $ - $ 01 2022 6422 Veterinary Services 22,345 $ 23,979 $ 12,381 $ 26,250 26,250 - $ 01 2022 6423 License Tags 3,557 $ 3,456 $ 1,078 $ 5,000 $ 5,000 $ - $ 01 2022 6424 Animal Disposal 6,287 $ 4,800 $ 4,650 $ 7,500 $ 11,500 $ 4,000 $ 01 2022 6425 Leashes, Collars etc. 1,846 $ 1,697 $ - $ 2,000 $ 2,000 $ - $ 01 2022 6426 Animal Food & Cat Litter 11,515 $ 14,299 $ 11,318 $ 11,318 $ 16,000 $ 4,682 $ 01 2022 6518 Electronic Equipment - Tablets - $ 1,128 $ - $ - $ - $ - $ 01 2022 6518 Software - Sheltermanager - $ 383 $ - $ 750 $ 750 $ - $ TOTAL EXPENDITURES $ 497,940 455,858 $ 313,785 $ 587,872 $ 607,755 $ 19,883 $

ANIMAL CONTROL
The department investigates animal complaints, issues licenses and operates the animal shelter. An Animal Control Officer is available 24 hours a day subject to call-out.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 3031 Expenditures
01 3031 5110 Salaries 95,098 $ 103,584 $ 65,676 $ 111,868 $ 113,838 $ 1,970 $ 01 3031 5235 Vehicle/Cell Allowance - $ 1,200 $ 692 $ 1,260 $ 1,260 $ - $ 01 3031 5250 Insurance 10,883 $ 10,959 $ 6,623 $ 11,099 $ 11,154 $ 55 $ 01 3031 5251 Retirement 11,565 $ 12,671 $ 9,248 $ 15,616 $ 16,006 $ 390 $ 01 3031 5252 Workers Comp 2,796 $ 3,040 $ 3,238 $ 3,887 $ 3,984 $ 97 $ 01 3031 5253 PTO 9,096 $ - $ 10,946 $ 6,000 $ 13,000 $ 7,000 $ 01 3031 6210 Electricity 2,577 $ 3,660 $ 4,190 $ 3,500 $ 6,000 $ 2,500 $ 01 3031 6212 Water 520 $ 830 $ 475 $ 749 $ 749 $ - $
01 3031 6221 Telephone 3,539 $ 3,360 $ 1,877 $ 4,000 $ 4,000 $ - $ 01 3031 6241 Office Supplies 3,718 $ 4,624 $ 1,428 $ 4,500 $ 4,500 $ - $ 01 3031 6251 Training & Meetings 26 $ 2,942 $ - $ 4,500 $ 4,500 $ - $ 01 3031 6257 Dues & Subscriptions 900 $ 470 $ - $ - $ - $ - $ 01 3031 6272 Vehicle Operation & Maint. - $ 5,830 $ 278 $ 6,500 $ 6,500 $ - $ 01 3031 6291 Building Operation & Maint. 6,418 $ 5,678 $ 9,084 $ 10,000 $ 10,000 $ - $ 01 3031 6293 Building Operation &
Maintenance - Preschool 931 $ 828 $ 870 $ 1,500 $ 1,500 $ - $ 01 3031 6294 Building Operation &
Maintenance - Theatre 29 48 $ 1,000 $ 1,070 $ 500 $ 500 $ - $ 01 3031 6327 Rent/Lease Equipment 13,566 $ 2,227 $ 1,290 $ 3,000 $ 3,000 $ - $ 01 3031 6359 Contract Consulting/Booking 6,892 $ 14,798 $ 8,476 $ 9,500 $ 9,500 $ - $ 01 3031 6760 Contributions to Non-profits 17,000 $ 20,000 $ 50,000 $ 50,000 $ 50,000 $ - $ TOTAL EXPENDITURES $ 197,701 185,573 $ 175,459 $ 247,979 $ 259,991 $ 12,012 $

COMMUNITY SERVICES ADMINISTRATION
Provides administrative oversight of recreation, swimming pool, etc., schedules building use and rental, coordinates events, coordinates CDBG and other capital improvement grants for the parks.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 3032 Expenditures
01 3032 5110 Salaries-Full Time 178,471 $ 201,087 $ 133,301 $ 252,980 $ 245,748 $ (7,232) $ 01 3032 5120 Salaries-Part Time and
Summer youth programs 38,143 $ 20,191 $ 23,093 $ 35,000 $ 35,000 $ - $ 01 3032 5235 Vehicle/Cell Allowance 420 $ 420 $ 178 $ 500 $ 178 $ (322) $ 01 3032 5250 Insurance 32,819 $ 38,094 $ 23,114 $ 45,065 $ 42,393 $ (2,672) $ 01 3032 5251 Retirement 13,197 $ 14,892 $ 10,155 $ 19,260 $ 18,470 $ (790) $ 01 3032 5252 Workers Comp 5,552 $ 5,093 $ 5,811 $ 10,002 $ 9,826 $ (176) $ 01 3032 5253 PTO - $ 1,705 $ 760 $ 3,000 $ 3,000 $ - $
01 3032 5254 Unemployment Insurance - $ 1,350 $ 6,300 $ 2,000 $ 8,000 $ 6,000 $ 01 3032 6210 Electricity 4,245 $ 5,987 $ 5,054 $ 5,775 $ 7,000 $ 1,225 $ 01 3032 6221 Telephone - $ - $ 197 $ - $ 458 $ 458 $
01 3032 6232 Advertising - $ 117 $ 1,017 $ 300 $ 1,800 $ 1,500 $ 01 3032 6241 Office Supplies 1,019 $ 440 $ 890 $ 2,000 $ 2,000 $ - $ 01 3032 6251 Training & Meetings 771 $ 6,559 $ 3,025 $ 7,000 $ 7,000 $ - $ 01 3032 6253 Awards & Trophies 11,010 $ 12,022 $ 4,603 $ 12,500 $ 12,500 $ - $ 01 3032 6257 Dues & Subscriptions - $ 140 $ - $ 500 $ 500 $ - $ 01 3032 6262 Equipment Operation & Maint. 655 $ 281 $ 889 $ 700 $ 1,000 $ 300 $ 01 3032 6262 Equipment - Fuel 445 $ 2,142 $ 1,187 $ 2,625 $ 2,625 $ - $ 01 3032 6272 Vehicle Operation & Maint. 2,049 $ 8,069 $ 535 $ 3,000 $ 3,000 $ - $ 01 3032 6272 Vehicle - Fuel 6,711 $ 11,122 $ 1,967 $ 9,900 $ 9,900 $ - $ 01 3032 6290 Grounds Operation & Maint. 20,545 $ 16,798 $ 14,556 $ 10,000 $ 15,000 $ 5,000 $ 01 3032 6291 Building Operation & Maint. 2,731 $ 2,145 $ 1,225 $ 3,000 $ 3,000 $ - $ 01 3032 6292 Minor Building Improv. 2,453 $ 98 $ 146 $ 1,500 $ 1,500 $ - $ 01 3032 6312 Small Tools 488 $ 621 $ 94 $ 1,000 $ 1,000 $ - $ 01 3032 6332 Uniforms 22,384 $ 24,850 $ 23,215 $ 26,000 $ 26,000 $ - $ 01 3032 6359 Referees & Umpires 7,372 $ 11,186 $ 8,932 $ 12,000 $ 12,000 $ - $ 01 3032 6360 Special Dept. Supplies 5,968 $ 7,579 $ 6,093 $ 6,000 $ 6,000 $ - $ 01 3032 6369 Instructors Fees 12,836 $ 8,333 $ 7,683 $ 19,000 $ 19,000 $ - $ TOTAL EXPENDITURES $ 401,321 370,284 $ 284,019 $ 490,607 $ 493,898 $ 3,291 $

RECREATION DEPARTMENT
Coordinates and oversees youth & adult sports leagues, instructional classes, maintenance of ball fields, summer day camp and other activities.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 3033 Expenditures
01 3033 5120 Salaries-Temporary
Lifeguards 27,159 $ 14,587 $ 34,823 $ 40,400 $ 50,000 $ 9,600 $ 01 3033 5250 Insurance 366 $ 212 $ 505 $ 580 $ 725 $ 145 $ 01 3033 5252 Workers Comp 699 $ 399 $ 1,393 $ 1,400 $ 1,750 $ 350 $ 01 3033 5254 Unemployment Insurance - $ - $ - $ 1,300 $ 1,300 $ - $ 01 3033 6210 Electricity 3,962 $ 7,131 $ 17,751 $ 8,400 $ 31,000 $ 22,600 $ 01 3033 6211 Natural Gas 198 $ 2,742 $ 196 $ 3,500 $ 3,500 $ - $ 01 3033 6212 Water 1,750 $ 2,339 $ 1,565 $ 2,500 $ 2,500 $ - $ 01 3033 6221 Telephone 530 $ 631 $ 405 $ 600 $ 800 $ 200 $ 01 3033 6251 Training & Meetings 315 $ 378 $ 216 $ 1,500 $ 1,500 $ - $ 01 3033 6262 Equipment operation & Maint. - $ 149 $ 1,331 $ 1,500 $ 1,500 $ - $ 01 3033 6290 Grounds Maintenance - $ 240 $ - $ 1,000 $ 1,000 $ - $ 01 3033 6291 Building & Pool Maint. 4,470 $ 10,288 $ 10,544 $ 5,280 $ 15,780 $ 10,500 $ 01 3033 6292 Minor Building Improvements 21 $ 1,167 $ 41 $ 500 $ 500 $ - $ 01 3033 6332 Uniforms - $ 704 $ 36 $ 700 $ 700 $ - $
01 3033 6360 Special Dept. Supplies 19 $ 7,816 $ 967 $ 2,500 $ 2,500 $ - $ TOTAL EXPENDITURES $ 48,783 39,489 $ 69,771 $ 71,660 $ 115,055 $ 43,395 $ from February to May.

LUCKIE PARK SWIMMING POOL
Operates swimming pool from May Through September and provides lifeguards. The pool is used by the High School swim team

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 3034 Expenditures
01 3034 6210 Electricity 13,172 $ 15,620 $ 10,748 $ 15,905 $ 15,905 $ - $ 01 3034 6211 Natural Gas 2,020 $ 4,597 $ 1,002 $ 6,825 $ 6,825 $ - $ 01 3034 6212 Water 5,397 $ 4,671 $ 3,013 $ 7,771 $ 7,771 $ - $ 01 3034 6221 Telephone 2,178 $ 2,730 $ 1,812 $ 3,080 $ 3,080 $ - $ 01 3034 6291 Building Operation & Maint. 3,525 $ 5,045 $ 4,213 $ 4,000 $ 5,500 $ 1,500 $ 01 3034 6292 Minor Building Improvements 26 $ 668 $ - $ 1,000 $ 1,000 $ - $ 01 3034 6359 Maintenance Contract 11,475 $ 17,540 $ 9,085 $ 18,000 $ 18,000 $ - $ TOTAL EXPENDITURES $ 50,871 37,793 $ 29,873 $ 56,581 $ 58,081 $ 1,500 $ Oversee lease agreement between City and County and Reach Out Morongo Basin, a local not-for-profit organization. Staff assists in maintenance and general repair of the building.

SENIOR CENTER

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 3035 Expenditures
01 3035 5110 Salaries 72,116 $ 55,135 $ 36,311 $ 52,595 $ 62,213 $ 9,618 $ 01 3035 5250 Insurance 7,387 $ 11,711 $ 6,539 $ 11,478 $ 11,540 $ 62 $ 01 3035 5251 Retirement 5,131 $ 3,979 $ 2,695 $ 4,008 $ 4,778 $ 770 $ 01 3035 5252 Workers Comp 1,833 $ 1,489 $ 1,442 $ 1,827 $ 2,177 $ 350 $ 01 3035 6232 Advertising - $ 395 $ 212 $ 500 $ 500 $ - $ 01 3035 6241 Office Supplies - $ 953 $ 30 $ 500 $ 500 $ - $ 01 3035 6251 Meeting & Travel - $ 1,258 $ 1,198 $ 1,000 $ 1,200 $ 200 $ 01 3035 6253 Awards/Trophies - $ 667 $ - $ 1,000 $ 1,000 $ - $ 01 3035 6257 Dues & Subscriptions 1,629 $ 1,769 $ 1,659 $ 2,015 $ 2,015 $ - $ 01 3035 6291 Building Repair & Maint. 303 $ - $ - $ - $ - $ - $ 01 3035 6332 Uniforms - $ 1,145 $ 493 $ 1,000 $ 1,000 $ - $ 01 3035 6371 Misc. Community Events 35,521 $ 34,429 $ 17,654 $ 68,000 $ 71,500 $ 3,500 $ 01 3035 6381 Fireworks, July 4 - $ 4,216 $ 1,155 $ 5,000 $ 5,000 $ - $ 01 3035 6382 Rotary Carnival 6,285 $ 4,179 $ - $ 6,000 $ 6,000 $ - $ 01 3035 6383 Youth Boys/Girls Basketball Tournament 10,121 $ 15,594 $ - $ 16,500 $ 16,500 $ - $ 01 3035 6384 Park 2 Park Bike Ride-JT 55 10,719 $ 11,108 $ 2,600 $ 12,000 $ 12,000 $ - $ 01 3035 6385 Desert Oasis Car Show 12 $ 3,485 $ - $ 6,000 $ - $ (6,000) $ 01 3035 6386 Pioneer Days 15,386 $ 12,333 $ 21,922 $ 16,000 $ 22,000 $ 6,000 $ 01 3035 6387 Movies in the Park 3,239 $ 3,539 $ - $ 5,000 $ 5,000 $ - $ 01 3035 6388 Census Complete Count - $ - $ - $ - $ - $ - $ 01 3035 6389 Juneteenth Event - $ - $ - $ - $ 2,500 $ 2,500 $ 01 3035 6994 Veterans' Day Event - $ - $ 2,782 $ 3,000 $ 3,000 $ - $ TOTAL EXPENDITURES $ 167,384 169,682 $ 96,691 $ 213,423 $ 230,423 $ 17,000 $

COMMUNITY EVENTS
Plans and oversees City sponsored Community Events for the public from conception to clean up.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 3036 Expenditures
01 3036 6210 Electricity 3,940 $ 3,659 $ 4,190 $ 4,758 $ 4,758 $ - $ 01 3036 6211 Natural Gas 707 $ 1,919 $ 93 $ 4,185 $ 4,185 $ - $ 01 3036 6212 Water 853 $ 928 $ 263 $ 1,229 $ 1,229 $ - $ 01 3036 6221 Telephone 1,057 $ 1,276 $ 784 $ 1,279 $ 1,279 $ - $ 01 3036 6291 Building Repair & Maint. 2,864 $ 2,167 $ 2,113 $ 3,500 $ 3,500 $ - $ TOTAL EXPENDITURES $ 9,949 9,421 $ 7,443 $ 14,951 $ 14,951 $ - $

PATRIOTIC HALL
Facility is rented to the public for events. Staff is responsible for scheduling of building and maintenance.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 3037 Expenditures
01 3037 6210 Electricity 2,267 $ 2,566 $ 1,886 $ 2,998 $ 2,998 $ - $ 01 3037 6211 Natural Gas 414 $ 637 $ 166 $ 1,035 $ 1,035 $ - $ 01 3037 6212 Water 784 $ 873 $ 670 $ 1,129 $ 1,129 $ - $ 01 3037 6291 Building Repair & Maint. 1,613 $ 2,439 $ 1,837 $ 4,000 $ 4,000 $ - $ 01 3037 6292 Minor Building Improvements - $ 50 $ 85 $ 1,700 $ 1,700 $ - $ TOTAL EXPENDITURES $ 6,565 5,078 $ 4,644 $ 10,862 $ 10,862 $ - $

LUCKIE PARK ACTIVITY CENTER
Classes are held on an ongoing basis (dance, yoga, Zumba etc.) Facility is rented to the public for events. Staff is responsible for scheduling of building and maintenance.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 3038 Expenditures
01 3038 5110 Salaries 4,025 $ 40,146 $ 12,994 $ 47,373 $ 42,307 $ (5,066) $ 01 3038 5250 Insurance 824 $ 9,345 $ 3,110 $ 11,143 $ 9,638 $ (1,505) $ 01 3038 5251 Retirement 308 $ 2,872 $ 1,004 $ 3,607 $ 3,653 $ 46 $ 01 3038 5252 Workers Comp 90 $ 889 $ 422 $ 1,644 $ 1,481 $ (163) $ 01 3038 6210 Electricity 401 $ 62,671 $ 40,461 $ 55,000 $ 55,000 $ - $ 01 3038 6211 Natural Gas 1,994 $ 7,585 $ 1,308 $ 6,825 $ 6,825 $ - $ 01 3038 6212 Water 7,325 $ 6,154 $ 3,566 $ 9,600 $ 9,600 $ - $ 01 3038 6221 Telephone - $ 128 $ 192 $ 500 $ 500 $ - $
01 3038 6241 Office Supplies - $ 538 $ - $ 1,000 $ 1,000 $ - $ 01 3038 6260 Vandalism - $ - $ - $ - $ - $ - $
01 3038 6262 Equipment Operation & Maint - $ - $ - $ - $ - $ - $ 01 3038 6279 Internet Connection 346 $ 2,030 $ 1,330 $ 2,059 $ 2,059 $ - $ 01 3038 6290 Ground Maintenance 2,112 $ 2,572 $ 9 $ 3,000 $ 3,000 $ - $ 01 3038 6291 Building Repair &
Maintenance 5,007 $ 13,786 $ 4,152 $ 14,100 $ 14,100 $ - $ 01 3038 6359 Contract & Consulting 320 $ 2,789 $ 1,504 $ 6,272 $ 6,272 $ - $ 01 3038 6360 Special Department Supplies 1,423 $ 181 $ 115 $ 2,000 $ 2,000 $ - $ 01 3038 6518 Electronic Equipment - $ 868 $ - $ - $ - $ - $ TOTAL EXPENDITURES 24,175 $ 152,554 $ 70,168 $ 164,123 $ 157,435 $ (6,688) $

FREEDOM PLAZA - COMMUNITY CENTER
Classes are held on an ongoing basis (dance, yoga, Zumba etc.). Facility is rented to the public for events. Staff is responsible for scheduling of building and maintenance.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 4041 Expenditures
01 4041 5110 Salaries - $ 61,034 $ 42,915 $ 101,680 $ 153,115 $ 51,435 $ 01 4041 5250 Insurance - $ 9,397 $ 7,034 $ 18,068 $ 26,474 $ 8,406 $ 01 4041 5251 Retirement - $ 6,292 $ 4,755 $ 11,135 $ 16,979 $ 5,844 $ 01 4041 5252 Workers Comp - $ 1,453 $ 1,478 $ 3,531 $ 5,359 $ 1,828 $ 01 4041 5253 Paid Time Off - $ 2,152 $ 1,134 $ 2,000 $ 2,500 $ 500 $ 01 4041 6210 Electricity 2,110 $ 3,549 $ 2,525 $ 3,641 $ 3,641 $ - $ 01 4041 6211 Natural Gas 253 $ 567 $ 68 $ 800 $ 800 $ - $ 01 4041 6212 Water 350 $ 328 $ 255 $ 504 $ 504 $ - $
01 4041 6221 Telephone 658 $ 748 $ 860 $ 796 $ 1,129 $ 333 $ 01 4041 6241 Office Supplies - $ 557 $ 896 $ 1,000 $ 1,500 $ 500 $ 01 4041 6251 Training & Meeting - $ - $ - $ 700 $ 700 $ - $ 01 4041 6262 Equipment Repair Maint/Fuel - $ - $ - $ - $ - $ - $ 01 4041 6291 Building Repair & Maint. 575 $ 730 $ 1,080 $ 2,500 $ 2,500 $ - $ 01 4041 6518 Electronic Equipment - $ 4,208 $ - $ 3,750 $ 3,750 $ - $ 01 4041 6530 Traffic Signal Maintenance - $ - $ 5,804 $ 12,500 $ 12,500 $ - $ 01 4041 6531 Signal Maintenance - $ - $ 3,565 $ 12,500 $ 12,500 $ - $ 01 4041 6769 Generator Maint City Wide - $ 57 $ - $ 2,000 $ 2,000 $ - $ 01 4041 6885 National Park Drive Median 17,700 $ 18,653 $ 7,375 $ 20,000 $ 20,000 $ - $ 01 4041 6950 Palm Tree Maintenance - $ 7,326 $ - $ 9,000 $ 9,000 $ - $ 01 4041 6992 Banners/Downtown lights - $ - $ - $ 3,000 $ 3,000 $ - $ TOTAL EXPENDITURES $ 117,051 21,646 $ 79,743 $ 209,105 $ 277,951 $ 68,846 $

PUBLIC WORKS - ADMINISTRATION
Public works administrative costs associated with the General Fund (Building and grounds).

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 4042 Expenditures
01 4042 5110 Salaries 60,802 $ 68,130 $ 40,881 $ 71,244 $ 71,114 $ (130) $ 01 4042 5250 Insurance 9,986 $ 10,021 $ 6,672 $ 11,812 $ 11,743 $ (69) $ 01 4042 5251 Retirement 6,210 $ 6,740 $ 4,559 $ 7,882 $ 7,918 $ 36 $ 01 4042 5252 Workers Comp 1,692 $ 1,693 $ 1,402 $ 2,473 $ 2,489 $ 16 $ 01 4042 5253 Paid Time Off 706 $ 1,966 $ 493 $ 1,000 $ 1,000 $ - $ 01 4042 6262 Equipment Repair Maint 11,965 $ 17,542 $ 5,784 $ 10,000 $ 10,000 $ - $ 01 4042 6262 Equipment - Fuel 11,393 $ 3,113 $ 659 $ 11,000 $ 11,000 $ - $ 01 4042 6332 Uniforms 750 $ - $ - $ 500 $ 500 $ - $
01 4042 6850 Transfer to Capital Project Equipment 19,074 $ 7,435 $ - $ 4,089 $ 4,236 $ 147 $ TOTAL EXPENDITURES $ 116,640 122,578 $ 60,450 $ 120,000 $ 120,000 $ - $ Public works administrative costs associated with the city wide street sweeping services.

PUBLIC WORKS - STREET SWEEPING

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 01 4045 Expenditures
01 4045 5110 Salaries 215,444 $ 246,043 $ 152,583 $ 266,742 $ 265,574 $ (1,168) $ 01 4045 5235 Vehicle/Cell Allowance 420 $ 420 $ 242 $ 1,500 $ 1,500 $ - $ 01 4045 5250 Insurance 38,759 $ 48,007 $ 29,355 $ 56,660 $ 50,884 $ (5,776) $ 01 4045 5251 Retirement 21,294 $ 22,335 $ 14,917 $ 25,794 $ 25,858 $ 64 $ 01 4045 5252 Workers Comp 5,791 $ 5,682 $ 5,274 $ 9,266 $ 9,295 $ 29 $ 01 4045 5253 PTO 4,942 $ 336 $ 4,614 $ 5,000 $ 5,500 $ 500 $ 01 4045 6210 Electricity 48,959 $ 67,434 $ 57,342 $ 66,150 $ 66,150 $ - $ 01 4045 6211 Natural Gas 2,120 $ 2,771 $ - $ - $ - $ - $ 01 4045 6212 Water 5,623 $ 5,626 $ 3,294 $ 8,098 $ 8,098 $ - $ 01 4045 6221 Telephone 168 $ - $ - $ 400 $ 400 $ - $
01 4045 6251 Training & Meetings - $ - $ 360 $ 2,000 $ 2,000 $ - $ 01 4045 6260 Vandalism 2,823 $ 1,139 $ 100 $ 3,000 $ 3,000 $ - $ 01 4045 6262 Equipment Operation & Maint. 15,616 $ 5,640 $ 3,714 $ 15,000 $ 15,000 $ - $ 01 4045 6262 Equipment - Fuel 459 $ - $ - $ 920 $ 920 $ - $ 01 4045 6272 Vehicle Operation & Maint. 2,717 $ 1,988 $ 2,875 $ 3,500 $ 3,500 $ - $ 01 4045 6272 Vehicle - Fuel 4,824 $ 4,456 $ 1,644 $ 6,300 $ 6,300 $ - $ 01 4045 6290 Grounds Operation & Maint. 64,986 $ 61,825 $ 29,104 $ 75,000 $ 75,000 $ - $ 01 4045 6291 Building Operation & Maint. 1,350 $ 14,297 $ 2,199 $ 8,500 $ 8,500 $ - $ 01 4045 6295 Well Repair 147 $ - $ - $ - $ - $ - $
01 4045 6312 Small Equip. & Tools 2,640 $ 4,033 $ 4,061 $ 7,000 $ 7,000 $ - $ 01 4045 6332 Uniforms 2,607 $ 3,045 $ 3,357 $ 3,500 $ 3,500 $ - $ 01 4045 6359 Contract Services - Clean Up 9,100 $ - $ - $ - $ - $ - $ 01 4045 6518 Electronic Equipment - $ 2,481 $ - $ - $ - $ - $ 01 4045 6663 Drinking Fountains, Bar-B-Q $ -
Grills & Picnic Benches 11,027 $ 10,242 $ 384 $ 12,000 $ 12,000 $ - $ 01 4045 6879 ADA Compliance 23,808 $ 22,338 $ - $ - $ - $ - $ TOTAL EXPENDITURES $ 530,138 485,624 $ 315,419 $ 576,330 $ 569,979 $ (6,351) $

PUBLIC WORKS PARKS MAINTENANCE
Maintains the grounds at the City's five parks: Luckie Park, Veterans Park at City Hall, Knott's Sky Park, the Senior Center and the pocket park at the Historic Plaza.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT DEPARTMENT BUDGET BUDGET THROUGH ADOPTED AMENDED CODE ACTIVITY DETAIL ACTUAL ACTUAL 1/31/2024 BUDGET BUDGET ADJUSTMENTS 35 0000 Revenues
35 00 00 4890Workers Comp Refund - $ 31,609 $ - $ 20,000 $ 20,000 $ - $ Reserves 16,376 $ 10,986 $ 6,097 $ - $ - $ - $
TOTAL REVENUE 16,376 $ 42,595 $ 6,097 $ 20,000 $ 20,000 $ - $ 35 0107 Expenditures
35 0107 6436 Claims Settlement 16,376 $ 42,595 $ 6,097 $ 20,000 $ 20,000 $ - $ TOTAL EXPENDITURES $ 42,595 16,376 $ 6,097 $ 20,000 $ 20,000 $ - $

RISK MANAGEMENT
Accounts for the collection of resources, mainly from PARSAC rebates, to use for SIR (Self Insured Retention) and other Risk related expenses.

CITY OF TWENTYNINE PALMS
Fiscal Year 2023-24 Mid-Year Budget Update
General Fund

2 MID-YEAR BUDGET

AMENDMENTS
Schedule:

February 27th General Fund Budget, Capital Projects Funds, Special Revenue Funds, Project Phoenix Funds,

and Enterprise Fund.

QUARTER 2 REVIEW
• Comprised of:
 Cash Balances;
 Budget Summary
 Revenues;
 Operating Expenditures;
 Reserves;
 Fiscal 2024-25 “Snapshot”
3

QUARTER 2 REVIEW
Cash Balances as of 12/31/23:
• Checking Account (GF & SF) – $3.8M
• Successor Agency - $275K
• Investments:
o LAIF - $5.8M
o CDs - $5.3M
o U.S. Treasury Bills - $1.5M
4

GENERAL FUND UPDATE
23/24 Adopted
Budget
23/24 Proposed
Amended Budget Adjustments
Revenues &
Transfers In $15,190,196 $15,350,295 $160,099
Expenditures &
Transfers Out $15,041,947 $15,121,684 $79,737
SURPLUS $148,249 $228,610 $80,362
5 Summary

GENERAL FUND UPDATE
YTD Actuals*
23/24 Proposed
Amended Budget CY %
Revenues & Transfers In $7,404,931 $15,350,295 49%
Expenditures & Transfers Out $8,418,192 $15,121,684 56% 6 Summary

*Actuals through 1/31/2024

TOP REVENUE ADJUSTMENTS
Revenue Type
23/24 Adopted
Budget
23/24 Proposed
Amended Budget Adjustments
Property Tax/VLF $3,946,195 $4,250,176 $303,981
Sales Tax $1,568,580 $1,504,374 $(64,206)
Interest $70,000 $120,000 $50,000
Property Transfer Fees $94,938 $55,000 $(39,938)
7

WHERE DOES THE REVENUE COME
FROM?*
20%
32%
11%
14%
7%
7%
1%
1%
7%
FY 2023-24 Proposed Amended Budget
Property Tax
Property Tax in lieu of VLF
Sales Tax
Transient Occupancy Tax (TOT)
Franchise Fees
Planning & Building Permits
Park & Rec Fees
Animal Control Fees
Other
8 *Excludes reserves and transfers in

CITY OF TWENTYNINE PALMS NET

TAXABLE ASSESSED VALUE HISTORY
Fiscal Year Secured Unsecured SBE Nonunitary Net Total AV % Change 2011-12 $794,552,911 $20,298,883 $86,754 $814,938,548 NA 2012-13 $796,079,890 $20,405,004 $86,754 $816,571,648 0.20% 2013-14 $781,792,218 $20,057,318 $86,754 $801,936,290 (1.79%) 2014-15 $802,424,517 $20,937,193 $252,649 $823,614,359 2.70% 2015-16 $819,140,029 $22,126,150 $252,649 $841,518,828 2.17% 2016-17 $829,433,547 $19,046,841 $252,649 848,733,037 0.86% 2017-18 $841,474,081 $18,405,803 $252,649 $860,132,533 1.34% 2018-19 $874,065,397 $17,581,904 $252,649 $891,899,950 3.69% 2019-20 $908,885,222 $18,715,010 $257,656 $927,857,888 4.03% 2020-21 $949,184,759 $18,295,839 $257,656 $967,738,254 4.30% 2021-22 $1,003,153,814 $19,892,321 $257,656 1,023,303,791 5.74% 2022-23 $1,116,657,102 $20,612,032 $257,656 $1,137,526,790 11.16% Source: Secured, Unsecured and Utility Values from San Bernardino County for each fiscal year, as 9 complied by HdL. Coren & Cone.

TOP EXPENDITURE ADJUSTMENTS
Expenditure Type
23/24 Adopted
Budget
23/24 Proposed
Amended
Budget Adjustments
Fire Safety Plan Termination $1,773,853 $1,689,685 $(84,168) CalPERS Required Employer Contribution(1) $128,510 $0 $(128,510) Luckie Park Pool Operations(2) $71,660 $115,055 $43,395 PW Admin – Salaries & Benefits $134,414 $201,927 $67,513 10 (1) City’s Miscellaneous Plan ($68,777) and Fire Plan ($59,733); these amounts do not include cost sharing contributions. The decrease is due to the investment return being above CalPERS’ assumed rate of return of 6.8%. (2) The adjustment includes the following increases: Electricity - $22,600, Building & Pool Maintenance - $10,500, Salaries for temporary lifeguards: $9,600.

FIRE SAFETY PLAN TERMINATION
Original Budget Actuals* Difference
Discount Rate 3.75% 3.65% (0.10%)
Unfunded Liability* $3,457,000 $3,442,406 $(14,594)
Funding Source
GF Reserves $1,773,853 $1,689,685 $(84,168)
Assets in PARS $1,683,147 $1,752,721 $69,574
11 Liability was paid off on 7/25/23
* Based on a Frozen Compensation Valuation in which all members currently active in a CalPERS agency have compensation increases until plan termination and then frozen thereafter.

DEPARTMENT EXPENDITURES
Department YTD Actuals* Proposed
Amended Budget
% Used
City Council $33,731 $67,705 50%
Administration $1,075,784 $1,924,302 56%
Non-Departmental $2,373,116 $3,034,834 78%
Community Development $347,405 $673,203 52%
Code Enforcement $136,873 $267,448 51%
Building, Safety, and Eng. $264,895 $549,540 48%
Law Enforcement $2,678,923 $5,688,271 47%
Animal Control $313,785 $607,755 52%
Public Works Admin/Street Swp $140,193 $397,951 35%
Community Services/Parks $1,053,487 $1,910,675 55%
12 * Through 1/31/2024

FUND BALANCE SUMMARY
Fund Balance Classification
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Forecast
Nonspendable – Land held for resale (1) $93,963 $93,963 $93,963 Restricted (2) $372,700 $406,426 $557,659
Assigned (3) $3,599,844 $2,011,441 $227,000
Unassigned $6,575,462 $9,098,342 $10,960,160
Total Fund Balance $10,641,969 $11,610,172 $11,838,782
Total Operating Expenditures (4) $10,359,953 $11,564,722 $14,779,448 Operating Reserves (% of Expend) (5) 63% 79% 74%
City’s Reserve Policy 60-65% 50-55% 50-55%
13 (1) Land purchased from the Successor Agency as part of the Lear Traffic Signal Installation. (2) Local Law Enforcement Supplemental Account (LLESA) Funds and Seized Assets Funds restricted to fund frontline municipal police services.
(3) Amounts the City Council assigns to use for a specific purpose. (4) Exclusive of Transfers Out.
(5) Reserves = Unassigned Fund balance/Total Expenditures.

2024-25 SNAPSHOT
24/25 FORECAST
Revenues & Transfers In $13,583,719
Expenditures & Transfers Out $13,578,408
SURPLUS $5,311
14

SUMMARY
 Overall, the City’s operating budget is performing well through mid-year;
 Cash and Reserves are strong;
 Revenue is within expectations;
 Fiscal 2023-24 Budget will be balanced.
15

STAFF RECOMMENDATIONS
Staff is recommending the following actions:

1. The City Council review and approve the proposed General Fund Budget amendments for FY 2023-24.

2. Approve the following inter-fund transfers for FY 2023-24 • $8,000 from the GF to the Traffic Safety Fund to close the fund. 16

PROPOSED BUDGET REVISIONS
Questions?
17

www.hdlcompanies.com | 888.861.0220
Q3 2022*
Q3 2023*
Legend
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
SALES TAX BY MAJOR BUSINESS GROUP *Allocation aberrations have been adjusted to reflect sales activity Restaurants
and
Hotels
Fuel and
Service
Stations
County
and State
Pools
Food
and
Drugs
Autos
and
Transportation
General
Consumer
Goods
Building
and
Construction
Business
and
Industry
CITY OF TWENTYNINE PALMS HIGHLIGHTS TOP 25 PRODUCERS
Published by HdL Companies in Winter 2024

SALES TAX UPDATE

CITY OF TWENTYNINE PALMS
3Q 2023 (JULY - SEPTEMBER)
29 Palms Liquor & Gas
7 Eleven
Adobe Liquor
Arco AM PM
AutoZone
Burger King
Caliber Collision
Centers
Carl’s Jr
Circle K
Del Taco
Dell Marketing
Denny’s
Desert Auto &
Hardware
Dollar General
Dominos Pizza
Fastrip
Hi Grade Materials Co
Jack in the Box
Jersey Mikes
McDonalds
O’Reilly Auto Parts
Rite Aid
Santanas Mexican Food
Stater Bros
Subway
Twentynine Palms’ receipts from
July through September were 3.4%
below the third sales period in 2022.

Excluding reporting aberrations, actual
sales were down 3.1%.

Factors from inflationary pressures as
higher interest rates impact vehicle/
home loans and credit card debt may
have influenced locals from venturing
out to make purchases. Restaurant
receipts diminished with the largest
drop came from casual dining. Some
patrons have expressed fatigue with
higher menu prices and extra add-on
charges.

Comparable to regional and statewide
results, service station sales slumped
as pump prices are down from prior
peak levels. Allocations from the
countywide use-tax pool dipped as
online retailers shifted fulfillment
of ecommerce order from out-ofstate warehouses to closer, in-state locations and a drop within businessindustry investments from the prior year.

Shoppers remain cautious with
spending and retailers have seen a
reduction in foot traffic in recent
quarters. Spending stalled in the
automotive sector and buildingconstruction. Some positive results reported in business with one time
allocation and food-drugs contributed
to offset the quarterly losses.

Net of aberrations, taxable sales for
all of San Bernardino County declined

4.6% over the comparable time period;
the Southern California region was
down 1.5%.

TOTAL: $ 362,418
-3.1% -4.6% -1.7%

COUNTY STATE

TWENTYNINE PALMS
3Q2023

TOP NON-CONFIDENTIAL BUSINESS TYPES
Q3 '23
Twentynine Palms
Business Type Change Change Change
County HdL State
Service Stations 89,492 -8.1% -9.2% -7.3%
Quick-Service Restaurants 67,811 5.4% 2.5% 2.7%
Casual Dining 23,489 -16.6% 1.6% 2.8%
Automotive Supply Stores 15,381 19.5% -2.3% 2.1%
Convenience Stores/Liquor 10,389 0.3% -11.4% -9.9%
Auto Repair Shops 8,951 5.0% -2.4% -1.0%
Cigarette/Cigar Stores 4,950 -8.7% -1.1% -8.0%
Specialty Stores 4,555 -10.5% -3.2% -1.9%
Government/Social Org. 1,970 48.8% -22.4% -3.0%
*Allocation aberrations have been adjusted to reflect sales activity

REVENUE BY BUSINESS GROUP
Twentynine Palms This Quarter*
14%
Pools
27%
Restaurants
8%
Autos/Trans.
5%
Building
2%
Bus./Ind.
8%
Cons.Goods
12%
Food/Drug
25%
Fuel
*ADJUSTED FOR

ECONOMIC DATA
3Q 2023 CITY OF TWENTYNINE PALMS SALES TAX UPDATE

STATEWIDE RESULTS
California’s local one cent sales and use
tax receipts for sales during the months of
July through September were 1.6% lower
than the same quarter one year ago after
adjusting for accounting anomalies. The
third quarter of the calendar year continued
with a challenging comparison to prior year
growth and stagnating consumer demand
in the face of higher prices of goods.

Fuel and service stations contributed the
greatest overall decline as lower fuel prices
at the pump reduced receipts from gas
stations and petroleum providers. While
global crude oil prices have stabilized, they
remained 15% lower year-over-year. This
decline also impacted the general consumer
goods category as those retailers selling
fuel experienced a similar drop. Despite
OPEC and Russia production cuts having
upward pressure on pricing, global demand
during the winter months has softened.

Along with merchants selling gas, many
other general consumer categories
were also down from the 2022 quarter,
confirming consumers pulling back
on purchases. Home furnishings and
electronic-appliances were a couple of the
largest sectors with the biggest reductions.

As inflation and higher prices were the
main story a year ago, currently it appears
to be a balancing act between wants and
needs, leaving meek expectations for the
upcoming holiday shopping season.

Even following a long, wet first half of 2023,
spending at building and construction
suppliers moderately slowed. The current
high interest rate environment did not help
the summer period and still represents the
largest potential headwind for the industry
with depressed commercial development,
slowing public infrastructure projects
and new housing starts waiting for more
profitable financial conditions.

Despite continued increases of new car
registrations, revenue from the autostransportation sector slipped 2.6%. The improved activity remains mostly attributed
to rental car agencies restocking their fleets.

Like other segments, elevated financing costs
are expected to impede future retail volume.

Use taxes remitted via the countywide
pools dipped 3.0%, marking the fourth
consecutive quarter of decline. While
overall online sales volume is steady, pool
collections dropped with the offsetting
effect of more taxes allocated directly
to local agencies via in-state fulfillment
generated at large warehouses and through
existing retail outlets.

Restaurants remained an economic bright
spot through summer exhibiting a 2.6% gain.

As tourism, holiday and business travel are
all expected to have recovered in 2024, the
industry is bracing for implementation of AB
1228 - new CA law setting minimum wages
for ‘fast food restaurants’.

With one more quarterly result to go in
2023, the recent trend of a moderate decline
appears likely before a recovery in 2024. Initial
reports from the holiday shopping season
reflect a 3% bump in retail sales compared
to 2022. Lingering consumer confidence
may have also received welcome news as the
Federal Reserve considers softening rates by
mid-2024.

STAFF REPORT
TO: City Council
FROM: Finance Director
FOR MEETING: Feb 27 2024
SUBJECT: Financial Report - Fiscal Year 2023-24 Mid-Year Budget Update - Capital Projects Funds and Special Funds.

RECOMMENDATION:

Staff is recommending the following actions:

1. City Council review and approve the proposed Capital Projects Fund and Special Funds budget amendments for FY 2023-24.

2. City Council reallocate the funding left from closed projects to projects with unfunded balances, including IT equipment for the Luckie Park Pool, Luckie Park ballfield light poles, and project management costs for the Hatch/Sullivan bike path.

ORDER OF PROCEDURE:

Request Staff Report (Finance Director Presenting)
Council Questions of Staff
Council Discussion
Motion/Second
Discussion of Motion
Call the Question
ATTACHMENTS:
• Mid-Year Budget - Special
Funds and Capital Projects FY
2023-24
• Mid-Year Update - Special
Funds & Capital Projects Funds
FY 2023-24 - Presentation
BACKGROUND:

Capital Project Funds and Special Funds are funds established by the City Council or other agencies to collect money that must be used for
a specific project or purpose. Special revenue funds provide an extra level of accountability and transparency to taxpayers and/or ratepayers that their tax or fee dollars will go toward an intended purpose.

The mid-year financial report (budget) for Fiscal Year 2023-24 is attached for City Council's review and approval.

The intent of this report is to provide the City Council, Staff, and citizens with an overview of the progress through the first seven months of the fiscal year. All operating Special Funds are on track with expected revenues and expenditures.

Special Funds Revenues:

A total of $2.9M in tax revenue is expected to be received for several special funds, including $719K from Gas Tax, $630K from RMRA SB1 tax, and $618K from Measure I. Approximately 40% of the expected tax revenue has been received through January 31, 2024, the remainder is typically collected in the second half of the year (February - June). The projected allocation of $719K from Gas Tax will be spent on street repair and maintenance within existing roadways. Gas Tax funding cannot be used to widen or extend a road. A total of $140K from Gas tax reserves will be used to fund the acquisition of a water truck for Public Works ($70K), as well sign materials for 12 existing signs ($70K). SB1 Tax will fund the overlay of various streets throughout the City including Indian Trail, Chia Avenue, Morongo Road, Pine Springs Avenue, La Buena Tierra, among others. Measure I Funds will be used for the engineering and admin costs of various projects including Split Rock bridge, SR62 street widening (Phase 2B) project, Safety Improvement project at Two Mile Road, Adobe Road and Utah Trail, and the Channel at El Rey Avenue.

Other Special funds include:
- Curb, Gutter, & Sidewalk Impact Fee fund: Impact fees collected are spent on off-site improvements. - Lighting & Landscaping Funds (Desert Vista & Historic Plaza): The assessments collected from these two districts fund street lighting and upkeep of the landscaping around each District's perimeter. - Public Access TV Fund: The City receives funds from the cable television franchise to support public access programs including agenda management software and public access website. - TBID: The main revenue source for this fund is the 1.5% Visit 29! tourism fee intended for marketing the City as a tourism destination. The TBID's budget process follows a fiscal year beginning on October 1st of each year and ending on September 30th of the following calendar year. Through the first quarter of TBID's current fiscal year, TBID fees remain stagnant compared to the same quarter in the prior year. The projected TBID's reserve balance for FY 2023-24 is $471K.

Inactive Special Funds:

The remaining balance of $28K from Article 8 funding will be spent during FY 2023-24 to overlay a portion of Joshua Drive. Once the funding is exhausted, the fund will be deactivated.

As stated in previous presentations, the State is now diverting most of traffic fine collections to the Courts, leaving the City with nominal receipts from this revenue source, which are not sufficient to sustain this fund.

Traffic Safety efforts previously funded by traffic fine collections have been reallocated to the General Fund per City Council's approval on June 13, 2023. A transfer of $8K from the General fund has been requested to close out this fund.

The remaining balance of $323 from the Traffic Congestion Relief Fund has been spent during FY 2023-24. No future funding is expected to be received from the state for this revenue source, as such the fund will be deactivated in FY 2023-24.

Capital Projects:

The City has been awarded several grants including $5.0M from SBCTA for the SR62 street widening (Phase 2B) project, $3.5M from CA Transportation Commission for the construction of the Hatch/Sullivan bike path, $2.7M from Caltrans for the construction of the Split Rock bridge, $1.3M from Caltrans for the construction of Safe Routes to School project, $426K from Caltrans for the safety improvements project at Two Mile Road, Adobe Road and Utah Trail and $160K from San Bernardino County for the resurfacing of various ball courts throughout the City. All these are reimbursable grants, meaning, the City will receive the funds only after it incurs the costs for the approved program/project. Due to the unprecedented labor shortage affecting all governmental agencies, the lead time for grant reimbursements has increased from three to six months. All projects that remain open at the end of the current fiscal year will be rolled over into the 2024-25 Fiscal Year budget.

Other capital projects that are expected to be funded solely with City funds include the Luckie Park Ballfield light poles with an estimated cost of $1.45M ($1.35M for materials and installation and $100K for project management), Animal Control building improvements estimated at $200K, New Animal Shelter design estimated at $500K, $105K for a vehicle needed by the Animal Control department, and $40K for a vehicle needed by Code Enforcement.

The City is expected to complete the following projects before the end of the current fiscal year:

1. Twentynine Palms Flood Control Trail

2. Neighborhood Safety Project

3. Community Development/Finance Remodel
Current Funding Needs and Challenges:

With the current inflation still at records high, the cost of labor, materials and services has gone up significantly, which has left various projects underfunded. The City has a total of $453K in available funds that were previously appropriated for various projects including the reconstruction of the Luckie Park Pool, Highway 62 Curb, Gutter, and Sidewalk improvements, Citizenserve software, and Luckie Park Shade Structures. As mentioned previously, the replacement of the ballfield light poles at Luckie Park is expected to cost $1.45M; however, only $1.15M has been previously appropriated for this project, leaving an unfunded balance of $300K. Engineering and Admin costs for the Hatch/Sullivan bike path are projected to be $522K; however, only $250K has been previously appropriated, leaving an unfunded balance of $272K. A total of $7K for IT equipment to be installed at the Luckie Park Pool will be needed, no funds have been previously appropriated.

Staff recommends the reallocation of the $453K from the closed projects to active projects with unfunded balances. Any additional funding needs can be transferred from the General Fund at a later date.

ENVIRONMENTAL:

N/A
ALTERNATIVES:

The City Council could choose to make policy changes on funding.

FISCAL IMPACT:

A Balanced Budget.

CITY OF TWENTYNINE PALMS

CAPITAL PROJECTS FUNDS AND

SPECIAL FUNDS BUDGET
FISCAL YEAR 2023-2024

Adopted on
6/13/23
2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 10-0000 REVENUE
4245 Interest - $ 433 $ - $ - $ - $ - $
4254 Cares Act of 2020 - $ - $ - $ - $ - $ - $
4316 Transfer In 4,268,933 $ 3,479,961 $ 80,000 $ 270,000 $ 270,000 $ - $ 4321 LEAP Grant 36,015 $ 75,400 $ - $ - $ 14,663 $ 14,663 $ 4322 SB2 Planning Grant 34,953 $ 16,838 $ - $ - $ - $ - $ 4323 Major Local Hwy Program/HSIP - $ - $ - $ - $ - $ - $ 4325 Major Local Hwy Program/HBP - $ - $ - $ - $ - $ - $ 4328 Caltrans/HBP - Split Rock 146,079 $ - $ - $ - $ 76,208 $ 76,208 $ 4325 SBCTA - Split Rock - $ - $ - $ - $ - $ - $
4329 HSIPL Neighborhood Grant - PE 45,053 $ 23,737 $ - $ - $ - $ - $ 4330 SSARP Grant/Cal Trans - $ - $ - $ - $ - $ - $
4340 I-Bank Energy Project 26,450 $ - $ - $ - $ - $ - $ 4340 I-Bank Ballfield Lights - $ - $ - $ 350,000 $ - $ (350,000) $ 4717 Trails and Greenway Prop 68 80,033 $ 790,389 $ (87,058) $ - $ 21,000 $ 21,000 $ 4719 State Grant - Luckie Park Pool - $ 1,300,000 $ - $ - $ - $ - $ 4728 SBCTA/SCAG - Sullivan Bike Path - $ - $ - $ 3,479,926 $ 3,479,926 $ - $ Reserves 19,000 $ 4,244,989 $ 107,347 $ 2,410,213 $ 2,349,652 $ (60,561) $ TOTAL REVENUE 4,656,516 $ 9,931,747 $ 100,289 $ 6,510,139 $ 6,211,449 $ (298,690) $ 10-DEPT EXPENDITURES
6295 Well Repair** 8,435 $ 17,454 $ 11,000 $ 20,000 $ 20,000 $ - $ 6335 Trails Flood Control Plan Prop 68 81,986 $ 782,226 $ 1,727 $ - $ 21,000 $ 21,000 $ 6336 Downtown Specific Plan City + Match 206,188 $ - $ - $ - $ - $ - $ 6351 General Plan/Housing Element Update 45,222 $ 70,543 $ 5,329 $ - $ 5,329 $ 5,329 $ 6351 General Plan/Social Equity Element 9,172 $ 30,776 $ 7,853 $ 7,852 $ 9,334 $ 1,482 $ 6359 Contract & Consulting - $ - $ - $ - $ - $ - $
6364 Grease Traps - $ - $ - $ - $ - $ - $
6512 Re Roof City Buildings - $ 141,919 $ - $ 100,750 $ 100,750 $ - $ 6520 Vehicle Replacement - Code Enforcement - $ - $ - $ 40,000 $ 40,000 $ - $ 6520 Vehicle Replacement - Animal Control - $ - $ - $ 105,000 $ 105,000 $ - $ 6694 Animal Control Building - $ 21,606 $ - $ 177,482 $ 177,482 $ - $ 6695 Animal Control - New Shelter - $ - $ 18,750 $ 500,000 $ 500,000 $ - $ 6778 Amboy Bike Path 104,173 $ - $ - $ - $ - $ - $
6779 Hatch/Sullivan Bike Path 19,000 $ - $ 1,676 $ 3,710,926 $ 3,710,926 $ - $ 6781 Split Rock Bridge Design + CM 178,940 $ 26,278 $ 86,080 $ 86,081 $ 86,081 $ 6803 MBTA Project Phoenix Transfer Station (1,619) $ 3,883 $ 3,019 $ - $ 3,883 $ 3,883 $ 6804 Theatre 29/Pioneer Park Prop 68 - $ 47,980 $ - $ - $ - $ 6865 Pioneer Park Property Acquisition 173,480 $ - $ - $ - $ - $ 6692 Building Improvement - CD/Finance - $ 156,580 $ 51,677 $ 208,129 $ 93,420 $ (114,709) $ 6852 Shade Structures - Luckie Park - $ 69,401 $ - $ - $ - $ - $ 6852 Shade Structures - City Hall - $ - $ - $ 45,000 $ 45,000 $ - $ 6897 Replace Luckie Park Light Poles - $ 14,590 $ 10,611 $ 1,450,000 $ 1,150,000 $ (300,000) $ 6962 HSIPL-Neighborhood Safety Project - PE 47,473 $ - $ - $ - $ - $ - $ 6985 Equipment Replacement Fund - $ - $ - $ 5,000 $ 5,000 $ - $ 6985 Equipment Replacement Fund - PW Mower - $ 25,407 $ - $ - $ - $ - $ 6988 Luckie Park Pool Upgrade 290,183 $ 5,393,706 $ 11,451 $ - $ 12,000 $ 12,000 $ TOTAL EXPENDITURES 1,162,633 $ 6,802,349 $ 209,173 $ 6,370,139 $ 6,085,205 $ (284,934) $

GENERAL CAPITAL PROJECTS FUND
The Capital Improvement Fund tracks grants and projects that aren't related to Community Development Block Grants.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 11-0000 REVENUE
4400 Community Development
Block Grant - $ - $ - $ 160,078 $ 160,078 $ - $
4400 CDBG - Homekey Program - $ 511,126 $ - $ - $ - $ - $ 4400 CDBG - Luckie Park Pool Deck - $ 230,000 $ - $ - $ - $ - $ 4410 Meal Assistance Program 95,659 $ 18,746 $ - $ - $ - $ - $ TOTAL REVENUE 95,659 $ 759,872 $ - $ 160,078 $ 160,078 $ - $ 11-XXXX EXPENDITURES
6865 Homekey Project - Property Acquisition 511,126 $ - $ - $ - $ - $ - $ 6905 COVID-19 Meal Assistance Program 95,505 $ 18,746 $ - $ - $ - $ - $ 6988 Luckie Park Pool Project - CM - $ 230,000 $ - $ - $ - $ - $ 6770 Luckie Park Basketball Court, Tennis Courts,
and Ball Courts Resurfacing - $ - $ - $ 160,078 $ 160,078 $ - $ 6??? Animal Shelter - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES 606,631 $ 248,746 $ - $ 160,078 $ 160,078 $ - $

COMMUNITY DEVELOPMENT BLOCK GRANT FUND
Community Development Block Grants (CDBG) are funded by the Federal Government and administered by the County. In order to benefit as many citizens as possible, the funds are used for parks and public buildings.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 12-0000 REVENUE
4245 Interest 2,790 $ 18,193 $ 17,107 $ 2,500 $ 2,500 $ - $ 4264 Curb, Gutter & Sidewalk Impact
Fees 119,075 $ 146,990 $ 23,461 $ 120,000 $ 120,000 $ - $ Reserves - $ - $ 65,949 $ 278,462 $ 278,462 $ - $
TOTAL REVENUE 121,865 $ 165,183 $ 106,517 $ 400,962 $ 400,962 $ - $ 12-4043 EXPENDITURES
6655 Street Widening Desing - Cholla Ave - $ 13,118 $ - $ 211,512 $ 211,512 $ - $ 6920 Safe Route 2 School Master Plan - $ - $ - $ - $ - $ - $ 6922 Safe Route 2 School Eng/Adm 24,084 $ 34,554 $ 106,517 $ 189,450 $ 189,450 $ - $ TOTAL EXPENDITURES 24,084 $ 47,672 $ 106,517 $ 400,962 $ 400,962 $ - $ This Fund was created to track the collection and use of impact fees collected when building permits are issued. The purpose is to provide off-site improvements .

CURB, GUTTER & SIDEWALK IMPACT FEE FUND

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 20-0000 REVENUE
4245 Interest $ - - $ - $ - $ - $
4251 Vehicle Code Fines 3,626 $ 3,934 $ 605 $ - $ 605 $ 605 $ 4316 Transfer in 15,000 $ 30,000 $ - $ - $ 8,000 $ 8,000 $ TOTAL REVENUE 18,626 $ 33,934 $ 605 $ - $ 8,605 $ 8,605 $ 20-4043 EXPENDITURES
6530 Traffic Signal/Lights-SCE 9,625 $ 11,085 $ - $ - $ - $ - $ 6531 Signal Maintenance 8,322 $ 18,770 $ - $ - $ - $ - $ TOTAL EXPENDITURES 17,947 $ 29,855 $ - $ - $ - $ - $

TRAFFIC SAFETY FUND
The source of revenue is a percentage of traffic fines collected for violations within the City. The funds must be expended in a manner that enhances traffic safety. Funds cannot be used for police salaries. Due to the State reallocating traffic fine collections to the courts, the City has seeing a significant reduction in this revenue source.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 21-0000 REVENUE
4245 Interest 150 $ 4,262 $ 3,333 $ - $ 4,500 $ 4,500 $ 4432 RMRA SB1 74,703 $ 617,860 $ 266,114 $ 670,851 $ 630,288 $ (40,563) $ Reserves - $ 46,397 $ - $ 10,899 $ 36,063 $ 25,164 $
TOTAL REVENUE 74,853 $ 668,519 $ 269,447 $ 681,750 $ 670,851 $ (10,899) $ 21-4043 EXPENDITURES
6772 Overlay by Street Crew - $ 668,519 $ - $ 681,750 $ 670,851 $ (10,899) $ TOTAL EXPENDITURES - $ 668,519 $ - $ 681,750 $ 670,851 $ (10,899) $ ROAD MAINTENANCE REHAB ACCOUNT (RMRA) SB1
RMRA Funds are derived from a per gallon fuel excise tax, diesel fuel sales tax and vehicle registration fee. These funds are used on roads for major work rather then day to day repairs.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 22-0000 REVENUE
4245 Interest 1,129 $ 7,491 $ 3,591 $ - $ 8,000 $ 8,000 $ 4439 2103 Funds 235,636 $ 225,636 $ 131,759 $ 256,475 $ 231,762 $ (24,713) $ 4440 2106 Funds 108,748 $ 103,353 $ 52,169 $ 109,619 $ 101,747 $ (7,872) $ 4441 2107 Funds 197,208 $ 214,775 $ 111,052 $ 208,331 $ 218,893 $ 10,562 $ 4442 2107.5 Funds 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ - $ 4443 2105 Funds 165,115 $ 157,594 $ 79,861 $ 173,689 $ 160,259 $ (13,430) $ Reserves - $ 85,375 $ 88,743 $ 26,708 $ 140,402 $ 113,694 $ TOTAL REVENUE 713,836 $ 800,224 $ 473,175 $ 780,822 $ 867,063 $ 86,241 $ 22-4043 EXPENDITURES
5110 Salaries 300,395 $ 354,421 $ 237,434 $ 382,828 $ 328,980 $ (53,848) $ 5235 Vehicle/Cell Allowance 1,440 $ 1,656 $ 573 $ 1,920 $ 900 $ (1,020) $ 5250 Insurance 46,590 $ 52,590 $ 37,461 $ 64,979 $ 53,738 $ (11,241) $ 5251 Retirement 29,970 $ 36,100 $ 25,781 $ 41,993 $ 36,082 $ (5,911) $ 5252 Workers Comp 7,937 $ 10,199 $ 8,502 $ 13,399 $ 11,514 $ (1,885) $ 5253 PTO 4,178 $ 12,729 $ 8,480 $ 5,000 $ 10,500 $ 5,500 $ 6210 Electricity 6,347 $ 7,818 $ 4,954 $ 7,613 $ 7,613 $ - $ 6211 Natural Gas 253 $ 567 $ 68 $ 700 $ 600 $ (100) $
6212 Water 253 $ 328 $ 255 $ 600 $ 600 $ - $
6221 Telephone 142 $ 232 $ 158 $ 300 $ 300 $ - $
6241 Office Supplies 438 $ 540 $ 40 $ 800 $ 800 $ - $
6251 Training & Meetings - $ - $ - $ 2,000 $ 2,000 $ - $ 6262 Equipment Repair & $ -
Maintenance 50,094 $ 59,557 $ 30,097 $ 55,000 $ 59,000 $ 4,000 $ 6272 Vehicle Repair & $ -
Maintenance 14,330 $ 31,339 $ 15,616 $ 20,000 $ 20,000 $ - $ 6291 Building Repair & $ -
Maintenance 3,115 $ 2,941 $ 1,758 $ 4,000 $ 4,000 $ - $ 6312 Small Equip. & Tools 2,895 $ 5,619 $ 4,095 $ 3,000 $ 5,000 $ 2,000 $ 6327 Equipment Lease - $ - $ - $ 1,000 $ 1,000 $ - $
6332 Uniforms 2,451 $ 3,393 $ 3,049 $ 4,000 $ 4,000 $ - $ 6359 Contract Services 4,573 $ 4,710 $ - $ 4,946 $ 4,946 $ - $ 6432 Liability and Property $ -
Insurance 30,265 $ 41,661 $ 44,228 $ 43,744 $ 45,000 $ 1,256 $ 6508 Capital Equipment - $ 53,450 $ - $ - $ 70,000 $ 70,000 $ 6532 Signs & Striping 2,875 $ 6,683 $ 402 $ 7,000 $ 5,000 $ (2,000) $ 6534 Road Improvement $ -
& Maintenance 140 $ 286 $ - $ 5,000 $ 5,000 $ - $
6536 Asphalt & Concrete 309 $ 123 $ 9,200 $ 12,000 $ 12,000 $ - $ 6537 Emergency Road Work 1,331 $ 12,930 $ - $ 3,000 $ 3,000 $ - $ 6556 Street Lighting-SCE 52,189 $ 60,434 $ 35,962 $ 52,000 $ 61,000 $ 9,000 $ 6765 Sign Material 36,553 $ 29,918 $ 62 $ 34,000 $ 104,490 $ 70,490 $ 6850 Admin Fees Transferred to GF 10,000 $ 10,000 $ 5,000 $ 10,000 $ 10,000 $ - $ TOTAL EXPENDITURES 609,063 $ 800,224 $ 473,175 $ 780,822 $ 867,063 $ 86,241 $

GAS TAX FUND
Also referred to as the Highway Users Tax is derived from $.18 per gallon of gasoline sold. Revenue is divided between the State, cities and counties. The funds must be spent on street repair and maintenance within the roadway, and cannot be used to widen or extend a road.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 23-0000 REVENUE
4245 Interest 23 $ 172 $ 6 $ - $ 6 $ 6 $
Reserves - $ - $ 317 $ - $ 317 $ 317 $
TOTAL REVENUE 23 $ 172 $ 323 $ - $ 323 $ 323 $
23-4043 EXPENDITURES
6351 Signal Maintenance - $ 5,692 $ 323 $ - $ 323 $ 323 $ TOTAL EXPENDITURES - $ 5,692 $ 323 $ - $ 323 $ 323 $
The source of revenue is a loan repayment from the State for the Traffic Congestion Relief Fund (TCRF). TCRF is a percentage of traffic fines collected for violations within the City.

TCRF LOAN REPAYMENT SB1

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 26-0000 REVENUE
4325 Split Rock Bridge Construction - SBCTA - $ - $ - $ 419,085 $ 312,558 $ (106,527) $ 4328 Split Rock Bridge Construction - Calgrants - $ - $ - $ 3,234,665 $ 2,412,442 $ (822,223) $ 4328 Split Rock Bridge Design/ROW - Calgrants - $ 21,673 $ - $ - $ - $ - $ 4329 HSIPL Neighborhood Safety Project - Construction - $ 747,132 $ (37,357) $ 50,000 $ 77,739 $ 27,739 $ 4723 HSIP Cycle 10 Two Mile, Adobe and Utah - $ - $ 6,418 $ 426,600 $ 426,600 $ - $ 4723 HSIPSL - 5448(011) - Two Mile, Adobe and Utah - PE 39,974 $ 7,609 $ - $ - $ - $ - $ 4725 ATP(010) SRS E&P and Final Design CalTrans 152,313 $ 1,503 $ - $ - $ - $ - $ 4725 ATP(010) SRS Construction CalTrans - $ - $ - $ 1,263,000 $ 1,263,000 $ - $ 4740 Major Local Hwy Program Median HWY 62 19,087 $ 186,231 $ - $ - $ - $ - $ 4741 MLHP - SR62 Str. Imp. Phase 2B - $ - $ - $ 1,670,000 $ 1,670,000 $ - $ TOTAL REVENUE 211,374 $ 964,148 $ (30,939) $ 7,063,350 $ 6,162,339 $ (901,011) $ 26-4043 EXPENDITURES
6612 HSIPSL - 5448(011) - Two Mile, Adobe and Utah - PE 44,415 $ 15,585 $ - $ - $ - $ - $ 6612 HSIP Two Mile, Adobe and Utah - Construction - $ - $ - $ 426,600 $ 426,600 $ - $ 6782 Split Rock Bridge Construction - $ - $ - $ 3,653,750 $ 2,725,000 $ (928,750) $ 6782 Split Rock Bridge Construction - Desing/ROW - $ 21,673 $ - $ - $ - $ - $ 6920 ATP Safe Routes to School Grant PS&E 115,264 $ 1,504 $ - $ - $ - $ - $ 6920 ATP Safe Routes to School Construction - $ - $ 980,466 $ 1,263,000 $ 1,263,000 $ - $ 6962 HSIPL Neighborhood Safety Project - Construction - $ 747,132 $ 77,739 $ 50,000 $ 77,739 $ 27,739 $ 6970 Median HWY 62 P&E 11,238 $ - $ - $ - $ - $ - $
6970 Median Construction HWY 62 - $ 186,231 $ - $ - $ - $ - $ 6971 SR62 Str. Imp. Phase 2B - $ - $ - $ 1,670,000 $ 1,670,000 $ - $ TOTAL EXPENDITURES 170,917 $ 972,125 $ 1,058,205 $ 7,063,350 $ 6,162,339 $ (901,011) $

MAJOR LOCAL HIGHWAY PROGRAM
The Major Local Highway Fund accounts for street projects funded by Major Local Highway Funds received from SBCTA, Cal-Trans or other State Funds.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 27-0000 REVENUE
4245 Interest 4,622 $ 29,333 $ 38,654 $ - $ 40,000 $ 40,000 $ 4455 Measure I Distribution 429,872 $ 638,062 $ 235,640 $ 617,736 $ 617,736 $ - $ Reserves - $ - $ - $ 1,049,239 $ 869,926 $ (179,313) $
TOTAL REVENUE 434,494 $ 667,395 $ 274,294 $ 1,666,975 $ 1,527,662 $ (139,313) $ 27-4043 EXPENDITURES
6612 HSIP Two Mile, Adobe and Utah - $ 8,498 $ 9,311 $ 63,990 $ 63,990 $ - $ 6772 Overlay/Chip Seal Work by Street Crew 184,247 $ - $ - $ 406,000 $ 398,500 $ (7,500) $ 6782 Split Rock Bridge Const Eng/Admin - $ - $ 5,569 $ 548,063 $ 408,750 $ (139,313) $ 6850 Admin Fees Transferred to GF 10,000 $ 10,000 $ 5,000 $ 10,000 $ 10,000 $ - $ 6886 Pavement Management Program - $ - $ - $ - $ - $ - $ 6962 HSIPL(009) - Neighborhood Safety Engineering/Admin - $ 41,933 $ 9,467 $ 7,500 $ 15,000 $ 7,500 $ 6970 Median Construction HWY 62 - $ 36,210 $ 555 $ 2,500 $ 2,500 $ - $ 6971 SR62 Str. Imp. Phase 2B - $ - $ 6,929 $ 250,500 $ 250,500 $ - $ 6973 Channel at El Rey Cost Sharing/Admin - $ - $ - $ 378,422 $ 378,422 $ - $ TOTAL EXPENDITURES 194,247 $ 96,641 $ 36,831 $ 1,666,975 $ 1,527,662 $ (139,313) $ MEASURE "I" FUNDS BUDGET 2010 TO 2040
Measure I funds are derived from a one-half percent addition to the sales taxes approved by voters of the county. The funds are for use on roads for major work rather then day-to- day repairs.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 32-0000 REVENUE
4245 Interest 1,023 $ 5,635 $ 471 $ - $ 500 $ 500 $
4465 Article 8 - $ - $ - $ - $ - $ - $
Reserves 194,894 $ 165,507 $ - $ 21,000 $ 27,500 $ 6,500 $ TOTAL REVENUE 195,917 $ 171,142 $ 471 $ 21,000 $ 28,000 $ 7,000 $ 32-4043 EXPENDITURES
5110 Salaries 113,771 $ - $ - $ - $ - $ - $
5250 Insurance 17,291 $ - $ - $ - $ - $ - $
5251 Retirement 11,439 $ - $ - $ - $ - $ - $
5252 Workers Comp 2,887 $ - $ - $ - $ - $ - $
6612 HSIPSL - 5448(011) - Two Mile, Adobe and Utah - Eng/Adm 15,853 $ 3,545 $ - $ - $ - $ - $ 6772 Overlay Work by Street Crew - $ 167,597 $ - $ 21,000 $ 28,000 $ 7,000 $ 6962 HSIPL Neighborhood Safety Project 24,318 $ - $ - $ - $ - $ - $ 6970 Median Design HWY 62 10,358 $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES 195,917 $ 171,142 $ - $ 21,000 $ 28,000 $ 7,000 $ ARTICLE 8 OF THE PUBLIC UTILITIES CODE
Also known as Local Transportation Funds (LTF), Article 8 gets 1/4 of one percent of sales taxes state-wide. It is distributed based on population. Transit has first call for these funds and what they (MBTA) don't use is made available to cities for street maintenance. Starting in FY 21/22, all LTF funds will be required to go to Transit agencies and the City will no longer receive these funds.

Up until FY 21/22, the City's Public Works Department used to have 30% of their salaries charged against Article 8 Funds. The City's PW Department is responsible for implementing the City's Pavement Management System (PMS), which includes planning, management, purchasing and pavement of the City's Streets.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 41-1000 REVENUE
4107 Homeowner
Assessments 12,914 $ 12,807 $ 6,933 $ 12,892 $ 12,892 $ - $ 4245 Interest 370 $ 2,202 $ 1,641 $ - $ 1,800 $ 1,800 $ Reserves 6,464 $ 5,616 $ - $ 10,503 $ 8,703 $ (1,800) $ TOTAL REVENUE 19,748 $ 20,625 $ 8,574 $ 23,395 $ 23,395 $ - $ 41-4043 EXPENDITURES
6210 Electricity 395 $ 400 $ 260 $ 435 $ 435 $ - $
6212 Water 2,253 $ 2,519 $ 558 $ 2,310 $ 2,310 $ - $
6233 Publishing/Notices - $ - $ 238 $ 250 $ 250 $ - $
6260 Graffiti Removal - $ - $ - $ 400 $ 400 $ - $
6290 Maintenance Contract 17,100 $ 17,706 $ 7,375 $ 20,000 $ 20,000 $ - $ TOTAL EXPENDITURES 19,748 $ 20,625 $ 8,431 $ 23,395 $ 23,395 $ - $ This is an assessment District for a development within the City. The homeowners are charged on their property taxes and the proceeds are used for street lights within the project and upkeep of the landscaping around the perimeter.

LIGHTING & LANDSCAPING DISTRICT DESERT VISTA

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 42-0000 REVENUE
4245 Interest 416 $ 2,678 $ 1,404 $ - $ 1,500 $ 1,500 $ 4500 Subscriber
Contributions 24,313 $ 22,806 $ 5,080 $ 24,000 $ 24,000 $ - $ Reserves 1,295 $ 38,203 $ 12,894 $ 25,438 $ 26,588 $ 1,150 $ TOTAL REVENUE 26,024 $ 63,687 $ 19,378 $ 49,438 $ 52,088 $ 2,650 $ 42-0104 EXPENDITURES
6275 Videotaping Meetings 1,030 $ - $ - $ - $ - $ - $
6751 Agenda Management 20,759 $ 18,455 $ 19,378 $ 23,788 $ 23,788 $ - $ 6776 Public Access Website 3,068 $ 3,995 $ - $ 3,850 $ 6,500 $ 2,650 $ 6823 Electronic Equipment 1,167 $ 41,237 $ - $ 21,800 $ 21,800 $ - $ TOTAL EXPENDITURES 26,024 $ 63,687 $ 19,378 $ 49,438 $ 52,088 $ 2,650 $

PUBLIC ACCESS TV FUND
The City receives funds from the cable television franchisee to support public access programming. The funds are used for programming and payment for television time.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 43-0000 REVENUE
4107 Homeowner
Assessments 6,909 $ 7,738 $ 4,700 $ 9,635 $ 9,635 $ - $ 4245 Interest 5 $ 26 $ 16 $ - $ 20 $ 20 $
Reserves 61 $ - $ - $ - $ 230 $ 230 $
TOTAL REVENUE 6,975 $ 7,764 $ 4,716 $ 9,635 $ 9,885 $ 250 $ 43-4043 EXPENDITURES
6212 Water 975 $ 1,039 $ 636 $ 1,295 $ 1,295 $ - $
6233 Publishing/Notices - $ - $ 238 $ - $ 250 $ 250 $
6290 Maintenance Contract 6,000 $ 6,000 $ 2,500 $ 8,340 $ 8,340 $ - $ TOTAL EXPENDITURES 6,975 $ 7,039 $ 3,374 $ 9,635 $ 9,885 $ 250 $

LIGHTING & LANDSCAPING DISTRICTS HISTORIC PLAZA
This is an assessment District for a development within the City. The homeowners are charged on their property taxes and the proceeds are used for street lights within the project and upkeep of the landscaping around the perimeter.

Adopted on
9/12/2023
2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT ACTUAL THROUGH THROUGH ADOPTED AMENDED
CODE THRU SEPT 10/22 THRU 9/23 1/31/2024 BUDGET BUDGET ADJUSTMENTS 51-0000 REVENUE
4125 Visit 29! Tourism Fee 359,394 $ 390,420 $ 92,065 $ 350,000 $ 350,000 $ - $ 4150 Merchandise for Resale 2,011 $ 1,300 $ 589 $ 500 $ 500 $ - $ 4152 Partnership Program 291 $ - $ - $ 3,500 $ 3,500 $ - $ 4245 Interest 1,511 $ 10,355 $ - $ 1,000 $ 1,000 $ - $
4890 Other/Misc Revenue - $ 1 $ 5,394 $ - $ - $ - $
Reserves - $ - $ - $ 148,430 $ 148,430 $ - $
TOTAL REVENUE 363,207 $ 402,076 $ 98,048 $ 503,430 $ 503,430 $ - $ 51-1013 EXPENDITURES
5110 Salaries 80,252 $ 90,057 $ 33,472 $ 97,646 $ 97,646 $ - $ 5120 Salaries Part-time 13,717 $ 15,745 $ 6,230 $ 16,673 $ 16,673 $ - $ 5250 Health Benefits 13,174 $ 18,940 $ 6,737 $ 20,806 $ 20,806 $ - $ 5251 Retirement Benefits 6,064 $ 6,782 $ 2,558 $ 7,499 $ 7,499 $ - $ 5252 Workers comp 2,233 $ 2,521 $ 1,588 $ 4,001 $ 4,001 $ - $ 5254 Unemployment - $ - $ - $ 305 $ 305 $ - $
6241 Office Supplies 2,802 $ 1,732 $ 712 $ 3,000 $ 3,000 $ - $ 6244 Miscellaneous 6,295 $ 2,192 $ 939 $ 5,000 $ 5,000 $ - $ 6245 Contingency - $ - $ - $ 10,000 $ 10,000 $ - $
6251 Meeting & Travel 282 $ - $ - $ 200 $ 200 $ - $
6281 Covid-19 Safety Measures 412 $ - $ - $ - $ - $ - $ 6291 Building & Maint 246 $ 1,687 $ 175 $ 500 $ 500 $ - $ 6340 Merchandise for Resale 232 $ - $ - $ - $ - $ - $
6343 Video Production 22,000 $ 8,800 $ - $ 16,000 $ 16,000 $ - $ 6344 Broadcast Media 16,816 $ 36,996 $ - $ 36,000 $ 36,000 $ - $ 6345 Regional Print Ad's 2,730 $ - $ 11,800 $ 11,800 $ - $ 6346 Tourism Print Ad's 1,800 $ - $ - $ - $ - $ - $
6347 Trade Conventions 1,011 $ 12,450 $ 11,110 $ 19,000 $ 19,000 $ - $ 6350 Reporting & Analysis - $ - $ 6,000 $ - $ - $ - $
6353 Contract Services 1,970 $ 26,910 $ 10,000 $ - $ - $ - $ 6356 Internet Marketing & Website Design 29,994 $ 44,177 $ 13,924 $ 45,000 $ 45,000 $ - $ 6360 Special Projects - $ - $ - $ 10,000 $ 10,000 $ - $ 6371 Community Events/Sponsorships 17,895 $ 16,968 $ 502 $ 200,000 $ 200,000 $ - $ 6518 Electronic Equipment - $ 578 $ - $ - $ - $ - $
6841 Legal Services - $ 17,660 $ 446 $ - $ - $ - $
TOTAL EXPENDITURES 217,195 $ 306,925 $ 94,393 $ 503,430 $ 503,430 $ - $

TOURISM BUSINESS IMPROVEMENT DISTRICT
The TBID was established in 2017 to levy and collect assessments on all business that are subject to the City's Transit Occupancy Tax to raise funds for marketing the City as a tourism destination. The TBID is funded by a 1.5% Visit 29! Tourism Fee and is managed by a TBID Advisory Board. The TBID's budget process follows the fiscal year beginning on October 1st of each calendar year and ending on September 30th of the following calendar year.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 62-0000 REVENUE
4252 Coronavirus Local Fiscal Recovery Fund Grant 3,118,608 $ 3,118,608 $ - $ - $ - $ - $ TOTAL REVENUE 3,118,608 $ 3,118,608 $ - $ - $ - $ - $
62-0000 EXPENDITURES
6282 COVID-19 Expenses 2,189 $ - $ - $ - $ - $ - $
6850 Transfer Out - Revenue Loss - Government services 3,116,419 $ 3,118,608 $ - $ - $ - $ - $ TOTAL EXPENDITURES 3,118,608 $ 3,118,608 $ - $ - $ - $ - $ THE AMERICAN RESCUE PLAN: CORONAVIRUS LOCAL FISCAL RECOVERY FUND On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into law. The Act established the Coronavirus State and Local Fiscal Recovery Funds to address the COVID-19 public health emergency and its economic impacts. This Fund was created to track the collection and use of funds received through the ARPA of 2021.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 65-0000 REVENUE
4245 Interest 712 $ 4,807 $ 3,922 $ - $ 4,500 $ 4,500 $ 4252 Recycling Grant - SB1383 - $ - $ 23,381 $ 38,937 $ 38,937 $ - $ 4262 Recycling Grant - Beverage Container Recycling 7,750 $ 7,239 $ - $ 7,100 $ 7,100 $ - $ 4263 Perch Haul/Article 19 Fees 61,847 $ 45,727 $ 13,984 $ 48,000 $ 48,000 $ - $ 4890 Other/Miscellaneous Revenue 26,830 $ 18,304 $ - $ - $ - $ - $ Reserves - $ 7,882 $ 34,447 $ 52,527 $ 48,027 $ (4,500) $ TOTAL REVENUE 97,139 $ 83,959 $ 75,734 $ 146,564 $ 146,564 $ - $ 65-1011 EXPENDITURES
6257 Dues & Subscriptions - $ 21,104 $ - $ - $ - $ - $
6260 Graffiti removal - $ - $ - $ 2,000 $ 2,000 $ - $
6509 Recycling Programs - SB1383 - $ 7,338 $ 32,381 $ 38,937 $ 38,937 $ - $ 6548 Dangerous Building $ -
Abatement 6,371 $ 4,800 $ 4,800 $ 52,000 $ 52,000 $ - $ 6551 Recycling Programs - Beverage Container 6,653 $ 8,372 $ 5,216 $ 7,100 $ 7,100 $ - $ 6560 Household Hazardous $ -
Waste Program 21,761 $ 22,413 $ 17,356 $ 25,000 $ 25,000 $ - $ 6562 Mojave Desert JPA 20,436 $ 19,932 $ 15,981 $ 21,527 $ 21,527 $ - $ TOTAL EXPENDITURES 55,221 $ 83,959 $ 75,734 $ 146,564 $ 146,564 $ - $

LANDFILL/LAND USE FUND BUDGET
The revenues for this Fund are mainly from the recently approved Article 19 fees from the Waste Disposal Agreement (WDA) to pay for cost associated with abatement programs, recycling programs, and household hazardous waste (HHW).

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 74-0000 REVENUE
4108 Property Taxes 982,243 $ 961,452 $ 273,300 $ 943,181 $ 943,181 $ - $ TOTAL REVENUE 982,243 $ 961,452 $ 273,300 $ 943,181 $ 943,181 $ - $ 74-0000 EXPENDITURES
6359 Contract & Consulting SVC 6,213 $ 7,633 $ 2,420 $ 7,700 $ 7,700 $ - $ 6437 Bond Interest 482,147 $ 470,115 $ 457,157 $ 457,981 $ 457,981 $ - $ 6801 Bond Principal 360,000 $ 375,000 $ 389,555 $ 390,000 $ 390,000 $ - $ 6850 Transfer to General Fund 68,750 $ 112,273 $ 87,500 $ 87,500 $ 87,500 $ - $ TOTAL EXPENDITURES 917,110 $ 965,021 $ 936,632 $ 943,181 $ 943,181 $ - $ The revenues from property tax increments to pay the bonds (principal and interest) associated with Project Phoenix and administration of the Successor Agency.

SUCCESSOR AGENCY NON-HOUSING

CITY OF TWENTYNINE PALMS
Fiscal Year 2023-24 Mid-Year Budget Update
Capital Project Funds & Special Funds

2 MID-YEAR BUDGET

ADJUSTMENTS
Schedule:

February 27th General Fund Budget, Capital Projects Funds, Special Revenue Funds, Project Phoenix Funds,

and Enterprise Fund.

SPECIAL FUND UPDATE
FY 23/24

ADOPTED
BUDGET
FY 23/24

PROPOSED

AMENDED
BUDGET

ADJUSTMENTS
Revenue & Transfers In $14,927,300 $13,781,575 $(1,145,725) Expenditures & Transfers Out $18,820,719 $17,581,026 $(1,239,693) 3 Summary

SPECIAL FUND REVENUES

REVENUE TYPE
FY 23/24

PROPOSED

AMENDED BUDGET

YTD (THROUGH
JAN. 2024) % RECEIVED
Tax Revenue $2,909,866 $1,155,895 40%
Grants(1) $9,960,251 $(94,616) -1%
Other Revenues(2) $633,458 $222,956 35%
GF Transfers In $278,000 $80,000 29%
4 (1) Includes $3.5M for Sullivan Bike Path, $2.7M for Split Rock Bridge, $1.7M for Phase 2B of SR62 Street widening; and $1.3M for Safe Route to School Project. (2) Includes interest income, impact fees, TBID fees, and other misc. revenue.

TAX REVENUES
FUND 2023-24 PROPOSED

AMENDED BUDGET
YTD
(THROUGH
JAN. 2024)
% RECEIVED
RMRA SB1(1) $630,288 $266,114 42%
Gas Tax $718,661 $380,841 53%
Measure I $617,736 $235,640 38%
Successor Agency $943,181 $273,300 29%
TOTAL $2,909,866 $1,155,895 40%
5 (1) See RMRA SB1 funded projects in next page

RMRA SB1 PROJECTS
RMRA SB1 Projects for FY 23/24: Street Resurfacing
6 Street From To SQF
Mariposa Ave. Sunnyslope El Paseo 22,880
Morongo Rd. Sunnyslope South of Joshua 72,600
La Buena Tierra Two Mile Rd. Larrea 57,000
Indian Trail Mesquite Springs Rd. Adobe Road 165,188
Pine Springs Ave. Sullivan Rd. Outer Hwy. 68,580
Sullivan Rd. Indian Cove Rd. Copper Mountain 39,680
Chia Ave. Two Mile Rd. Samarkand 83,500
Cholla Ave. Joshua Dr. Buena Vista 28,700
TOTAL SF 538,128

GAS/SB1 TAX REVENUE HISTORY
FY AMOUNT Cumulative
Gain/(Loss) % Change
13/14 $965,245
14/15 $850,165 ($115,080) (12%)
15/16 $658,700 ($306,545) (23%)
16/17 $513,641 ($451,604) (22%)
17/18 $736,604 ($228,641) 43%
18/19 $994,720 $29,475 35%
19/20 $1,150,172 $184,927 16%
20/21 $1,190,386 $225,141 3%
21/22 $1,303,335 $338,090 9%
22/23 $1,325,218 $359,973 2%
23/24 $1,404,024 $438,779 2%
7

SPECIAL FUNDS RESERVES
FUND

PROJECTED

RESERVES
FY 2023-24
Curb, Gutter, Sidewalk $600,009
RMRA SB1 $51,601
Gas Tax $107,007
Measure I $1,029,001
LTF – Article 8 $0
Lighting & landscaping - DV $78,362
Lighting & landscaping – HP $1,480
Public Access TV Fund $46,686
TBID $471,557
Landfill/Land Use Fund $167,619
8

CAPITAL PROJECTS
PROJECT NAME TOTAL BUDGET YTD EXPENDITURES* REMAINING
Split Rock Construction (1) $2,725,000 $0 $2,725,000
Light Poles (2) $1,150,000 $25,201 $1,424,799
Re-roof of City Buildings $342,669 $141,919 (3) $225,750 Animal Control Building $200,000 $21,606 $178,394
Animal Control – New Shelter Design $500,000 $18,750 $481,250 Sullivan Bike Path (1) (2) $3,710,926 $20,676
Safe Routes 2 School Construction (1) $1,452,450 $1,095,763 Neighborhood Safety Project Construction (1) $867,672 $867,672 $0 Flood Control Trail (1) $901,850 $881,612 $20,238
SR62 Street Widening (Phase 2B) project (1) $4,970,000 $6,929 $4,963,071 Two Mile, Adobe & Utah Construction (1) $490,590 $9,311 $481,279 Comm. Development/Finance Remodel $250,000 $208,257 $41,743 Resurfacing of ball courts (1) $160,000 $0 $160,000
City Hall Structure $45,000 $0 $45,000
9 (1) Fully or partially
funded by a grant.
(2) Needs additional
funding.
(3) Patriotic Hall &
Racquetball court,
pending roof at
Senior Center
* Through 2/14/24

EQUIPMENT/VEHICLE REPLACEMENTS
Item Budget Funding Source
Code Enforcement Vehicle $40,000 General Capital Projects Fund Animal Control Vehicle $105,000 General Capital Projects Fund Water Truck $70,000 Gas Tax
Sign Materials $70,490 Gas Tax
10

CAPITAL PROJECTS - CLOSED

PROJECT NAME TOTAL BUDGET ACTUALS REMAINING
Luckie Park Pool $6,175,803 $5,925,340 $250,463
HWY 62 Curb, Gutter, Sidewalk, Encelia/Larrea $1,278,612 $1,159,055 $119,557 Citizenserve Sortware $140,950 $81,900 $59,050
Luckie Park Shade Structures $94,000 $69,401 $24,599
TOTAL $7,689,365 $7,235,696 $453,669

FUNDING NEEDS PROJECTED COST APPROPRIATIONS UNFUNDED BALANCE Luckie Park Pool – IT Equipment $7,000 $0 $7,000
Luckie Park Ballfield Light Poles $1,450,000 $1,150,000 $300,000 Hatch/Sullivan Bike Path $4,001,915 $3,729,926 $271,989 * TOTAL $5,458,915 $4,879,926 $578,989
BALANCE $(125,320)
11 *Project Management portion. The design, environmental, and construction portion of the project will be funded under the California Transportation Commission’s Active Transportation Program.

FUNDING NEEDS
 Additional funding for the new Animal Control Shelter. 12

STAFF RECOMMENDATIONS
Staff is recommending the following actions:

1. The City Council review and approve the proposed Special Funds and Capital Project Funds budget amendments for FY 2023-24.

2. The City Council reallocate the funding left from closed projects to projects with unfunded balances, including IT equipment for the Luckie Park Pool, Luckie Park ballfield light poles, and project management costs for the Hatch/Sullivan bike path.
13

FINANCIAL REPORT MID-YEAR UPDATE
Questions?
14

STAFF REPORT
TO: City Council
FROM: Finance Director
FOR MEETING: Feb 27 2024
SUBJECT: Financial Report - Fiscal Year 2023-24 Mid-Year Budget Update - Project Phoenix Funds and Enterprise Fund.

RECOMMENDATION:

Staff is recommending the following actions:

1. The City Council review and approve the proposed Project Phoenix Funds and Enterprise Fund budget amendments for FY 2023-24.

2. The City Council provide policy direction on the remaining funds from the overall Project Phoenix Project.

ORDER OF PROCEDURE:

Request Staff Report (Finance Director Presenting)
Council Questions of Staff
Request Public Comment
Council Discussion
Motion/Second
Discussion of Motion
Call the Question
ATTACHMENTS:
• Mid-Year Budget - Project
Phoenix Funds and Enterprise
Fund FY 23-24
• Project Phoenix Funds and
Enterprise Fund 23-24 - MidYear Update Presentation
BACKGROUND:

The mid-year financial report (budget) for the second quarter of 2023-24 is attached for City Council's review and approval. The intent of this report is to provide the City Council, Staff, and citizens with an overview of the progress through the first six months of the Fiscal Year for the Project Phoenix Funds and Enterprise Fund.

Project Phoenix Funds account for the activities associated with the City's downtown revitalization project.

The following projects remain open as of the date of this report:

Project Name Remaining Funding Source
Store Improvements $234,968 General Capital Projects Fund Multi-Purpose Facility Fixtures $28,573 General Capital Projects Fund Street Furniture $29,319 General Capital Projects Fund
Public Art $15,000 General Capital Projects Fund
TOTAL $307,860

A status on the progress of Store Improvement project will be presented to City Council by the Community Development Director at later date. The City has a total of $354,561 left from the overall Project Phoenix Project which has not been assigned to a specific purpose. Staff is requesting policy direction from City Council on this remaining balance.

The Project Phoenix Housing fund has a fund balance of $1.1M which is comprised of $646K from bond proceed reserves and $427K from the sale of the hotel property at Project Phoenix. These funds have not been committed to a specific project; however, the funds can only be used to fund affordable housing efforts.

The Enterprise fund was created to account for the cost of providing sewer services to a limited number of businesses within the relatively new Freedom Plaza. The revenues collected from sewer service fees are used to pay for the operations and maintenance of the sewer collection system including, inspections, pumping, water quality monitoring, and permitting. Operating & Maintenance costs are projected to be $83K in FY 2023-24, while charges for services are expected to be approximately $18K per year. The operating deficit in each year will be subsidized by the General Fund.

Staff is currently working with a project officer from the U.S. Environmental Protection Agency to reallocate the STAG 1/STAG 2 grants for the USGS Study.

Staff is also working with San Bernardino County to get reimbursed for the engineering and consulting costs incurred as part of the City-wide Sewer project. No additional costs for this phase are expected to be incurred for the remainder of the fiscal year.

ENVIRONMENTAL:

N/A
ALTERNATIVES:

The City Council could choose to make policy changes on funding.

FISCAL IMPACT:

A Balanced Budget.

CITY OF TWENTYNINE PALMS

ENTERPRISE FUND BUDGET
FISCAL YEAR 2023-2024

PROJECT PHOENIX FUNDS AND

Adopted on
6/13/23
2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 10-0000 REVENUE
4715 EV Charger Grant 140,831 $ 6,695 $ - $ - $ - $ - $ 4716 Project Phoenix-JT Visitor Cultural Center 1,783,642 $ 216,358 $ - $ - $ - $ - $ 4718 Prop 68-Project Phoenix Funds - $ 194,454 $ - $ - $ - $ - $ Reserves 1,083,397 $ 88,979 $ 33,469 $ 344,088 $ 344,088 $ - $ TOTAL REVENUE 3,007,870 $ 506,486 $ 33,469 $ 344,088 $ 344,088 $ - $ 10-DEPT EXPENDITURES
10 14 Project Phoenix $ -
6244 Project Phoenix - Miscellaneous Expense - $ 1,867 $ - $ - $ - $ - $ 6359 Contract & Consulting - $ 884 $ - $ - $ - $ - $
6364 Project Phoenix - Site Planning 2,857 $ - $ - $ - $ - $ - $ 6365 Preliminary Design & Engineering 49,085 $ 9,280 $ - $ - $ - $ - $ 6366 Project Phoenix - Site Improvements 142,653 $ 13,559 $ - $ - $ - $ - $ 6806 Project Phoenix-JT Visitor Cultural Center 1,427,219 $ - $ - $ - $ - $ - $ 6829 EV Charger + City Match 182,148 $ 10,585 $ - $ - $ - $ - $ 6830 Project Phoenix - Public Art - $ - $ - $ 15,000 $ 15,000 $ - $ 6831 Project Phoenix - Store Front Improvements 43,330 $ 39,241 $ 31,471 $ 266,439 $ 266,439 $ - $ 6832 Project Phoenix - Grand Opening Celebration 13,863 $ - $ - $ - $ - $ - $ 6833 Project Phoenix - Street Furniture 63,751 $ 6,931 $ - $ 29,319 $ 29,319 $ - $ 6834 Project Phoenix - Monument Sign 21,545 $ - $ - $ - $ - $ - $ 6835 Project Phoenix - Meeting Room/Kitchen 391,295 $ - $ - $ - $ - $ - $ 6836 Project Phoenix - Store - Conex Box 9,095 $ - $ - $ - $ - $ - $ 6844 Project Phoenix - Architecture 3,416 $ - $ - $ - $ - $ - $ 6849 Project Phoenix-City Funds - Community Center 31,343 $ - $ - $ - $ - $ - $ 6849 Project Phoenix-Prop 68 - Community Center 194,454 $ - $ - $ - $ - $ - $ 6850 Transfer Out 177,925 $ - $ - $ - $ - $ - $
6906 Project Phoenix-Multi-Purpose Facility Fixtures 102,788 $ 6,632 $ 1,998 $ 33,330 $ 33,330 $ - $ 6975 Project Phoenix - Roads (10,866) $ - $ - $ - $ - $ - $ TOTAL EXPENDITURES 2,845,901 $ 88,979 $ 33,469 $ 344,088 $ 344,088 $ - $

GENERAL CAPITAL PROJECTS FUND
The Capital Improvement Fund tracks grants and projects that aren't related to Community Development Block Grants.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 11-0000 REVENUE
4400 Community Development
Block Grant 63,781 $ 85,000 $ - $ - $ - $ - $
TOTAL REVENUE 63,781 $ 85,000 $ - $ - $ - $ - $
11-1014 EXPENDITURES
6844 Project Phoenix-Architecture 54,533 $ - $ - $ - $ - $ - $ 6906 Project Phoenix-Multi-Purpose Facility Fixtures - $ 85,000 $ - $ - $ - $ - $ TOTAL EXPENDITURES 54,533 $ 85,000 $ - $ - $ - $ - $

COMMUNITY DEVELOPMENT BLOCK GRANT FUND
Community Development Block Grants (CDBG) are funded by the Federal Government and administered by the County. In order to benefit as many citizens as possible, the funds are used for parks and public buildings.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 14-0000 REVENUE
Reserves 21,925 $ - $ - $ - $ - $ - $
TOTAL REVENUE 21,925 $ - $ - $ - $ - $ - $
14-1014 EXPENDITURES
6513 Fire Sprinkler Project Phoenix 21,925 $ - $ - $ - $ - $ - $ TOTAL EXPENDITURES 21,925 $ - $ - $ - $ - $ - $

FIRE IMPACT FEE FUND
This Fund was created to track the collection and use of impact fees collected when building permits are issued. The purpose is to provide additional equipment for the Fire Department. The City no longer collects fire impact fees, as such the fund was deactivated in FY 2021-22.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 21-0000 REVENUE
4432 RMRA SB1 515,925 $ - $ - $ - $ - $ - $
TOTAL REVENUE 515,925 $ - $ - $ - $ - $ - $
21-1014 EXPENDITURES
6975 Project Phoenix Roads-Tamarisk, Yucca,
Smoke Tree & Cholla 515,925 $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES 515,925 $ - $ - $ - $ - $ - $
ROAD MAINTENANCE REHAB ACCOUNT (RMRA) SB1
RMRA Funds are derived from a per gallon fuel excise tax, diesel fuel sales tax and vehicle registration fee. These funds are used on roads for major work rather then day to day repairs.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 27-0000 REVENUE
4455 Measure I Distribution 225,195 $ - $ - $ - $ - $ - $ TOTAL REVENUE 225,195 $ - $ - $ - $ - $ - $
27-1014 EXPENDITURES
6975 Project Phoenix Roads-Tamarisk, Yucca,
Smoke Tree & Cholla 225,195 $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES 225,195 $ - $ - $ - $ - $ - $
MEASURE "I" FUNDS BUDGET 2010 TO 2040
Measure I funds are derived from a one-half percent addition to the sales taxes approved by voters of the county. The funds are for use on roads for major work rather then day-to- day repairs.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 61-0000 REVENUE
4252 Project Phoenix State Specified Grant 4,134,592 $ - $ - $ - $ - $ - $ TOTAL REVENUE 4,134,592 $ - $ - $ - $ - $ - $
61-1014 EXPENDITURES
6359 Project Management 427,390 $ - $ - $ - $ - $ - $
6365 Design & Engineering 25,304 $ - $ - $ - $ - $ - $
6366 Site Improvement 739,842 $ - $ - $ - $ - $ - $
6844 Architecture 27,237 $ - $ - $ - $ - $ - $
6847 Undergrounding-20b (35,348) $ - $ - $ - $ - $ - $
6849 Project Phoenix-City Funds - Community Center 756,343 $ - $ - $ - $ - $ - $ TOTAL EXPENDITURES 1,940,768 $ - $ - $ - $ - $ - $
PROJECT PHOENIX STATE SPECIFIED GRANT $6 MILLION
The City has a downtown revitalization project that consists of public buildings and housing. This Funding source is a Grant from the State of California Department of Parks and Recreation.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 76-0000 REVENUE
4245 Interest 1,059 $ 1,488 $ 10 $ - $ 10 $ 10 $
Bond Reserves - $ 13,843 $ - $ - $ - $ - $
TOTAL REVENUE 1,059 $ 15,331 $ 10 $ - $ 10 $ 10 $
76-1014 EXPENDITURES
6244 Miscellaneous Expense - $ - $ 10 $ - $ 10 $ 10 $
6359 Project Management 140,900 $ 782 $ - $ - $ - $ - $ 6362 Building & Safety 3,780 $ - $ - $ - $ - $ - $
6364 Site Planning 39,829 $ - $ - $ - $ - $ - $
6365 Design & Engineering 4,280 $ - $ - $ - $ - $ - $
6366 Site Improvements 313,002 $ 706 $ - $ - $ - $ - $
6841 Legal 42,803 $ - $ - $ - $ - $ - $
6842 Consulting Service 139 $ - $ - $ - $ - $ - $
6844 Architecture 1,809 $ - $ - $ - $ - $ - $
6849 Project Phoenix-City Funds - Community Center 3,069,793 $ 13,843 $ - $ - $ - $ - $ 6850 Transfer Out 17,422 $ - $ - $ - $ - $ - $
6865 Property Acquisition (17,422) $ - $ - $ - $ - $ - $ TOTAL EXPENDITURES 3,616,335 $ 15,331 $ 10 $ - $ 10 $ 10 $

PROJECT PHOENIX NON-HOUSING
This fund was created to track the activities of the City's downtown revitalization project that consists of public buildings and housing.

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O)* BUDGET ADJUSTMENTS 77-0000 REVENUE
4245 Interest 710 $ 18,180 $ 20,339 $ - $ - $ - $
Bond Reserves - $ 100,219 $ 48,776 $ 1,100,000 $ 1,100,000 $ - $ TOTAL REVENUE 710 $ 118,399 $ 69,115 $ 1,100,000 $ 1,100,000 $ - $ 77-1014
6364 Site Planning - $ - $ 3,000 $ - $ 3,000 $ 3,000 $
6841 Legal 1,948 $ 25,863 $ 15,901 $ - $ 28,000 $ 28,000 $ 6842 Consulting Services 9,066 $ 6,020 $ 2,303 $ - $ 2,500 $ 2,500 $ 6844 Architecture - $ 13,650 $ - $ - $ - $ - $
6865 Property Acquisition 48,677 $ 72,866 $ 47,911 $ - $ 48,000 $ 48,000 $ 6975 Roads - $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES 59,691 $ 118,399 $ 69,115 $ - $ 81,500 $ 81,500 $ * $1M has not been committed to any particular project thus far.

PROJECT PHOENIX HOUSING
This fund was created to track the activities of the City's downtown revitalization project that consists of public buildings and housing.

ENTERPRISE FUND

2021-2022 2022-2023 2023-2024 2023-2024 2023-2024

ACCOUNT BUDGET BUDGET THROUGH ADOPTED AMENDED
CODE ACTUAL ACTUAL 1/31/2024 BUDGET (O) BUDGET ADJUSTMENTS 80-0000 REVENUE
4252 Project Phoenix State Specified Grant 97,659 $ - $ - $ - $ - $ - $ 4252 County ARPA Grant - $ 276,611 $ (276,611) $ 1,000,000 $ 137,389 $ (862,611) $ 4255 EDA Grant - $ - $ - $ 1,675,680 $ 1,675,680 $ - $
4316 Transfer In 623,487 $ 934,950 $ 32,500 $ 65,000 $ 65,000 $ - $ 4880 Charge for Services 5,218 $ 14,349 $ 7,207 $ 17,742 $ 17,742 $ - $ 4890 Other Revenue - Contributions* - $ - $ - $ 100,000 $ 100,000 $ - $ 4891 Clean Water Planning Loan 377,778 $ 526,410 $ (413,591) $ 136,531 $ - $ (136,531) $ 4891 Clean Water Planning Loan - USGS Study - $ - $ - $ 1,000,000 $ - $ (1,000,000) $ 4892 Federal Earmark - STAG1* - $ - $ - $ 619,362 $ 619,362 $ - $ 4892 Federal Earmark - STAG2* - $ - $ - $ 1,275,000 $ 1,275,000 $ - $ Reserves - $ 63,807 $ 25,075 $ 881,884 $ 464,535 $ (417,349) $ TOTAL REVENUE 1,104,142 $ 1,816,127 $ (625,420) $ 6,771,199 $ 4,354,708 $ (2,416,491) $ 80-???? EXPENDITURES
1014-6364 Site Planning-Van Dyke 11,456 $ - $ - $ - $ - $ - $ 1014-6837 Package Treatment Plant - $ - $ - $ 2,043,880 $ 2,043,880 $ - $ 1014-6837 Package Treatment Plant - Design 59,874 $ 63,807 $ 5,234 $ 22,026 $ 22,026 $ - $ 1014-6865 Package Treatment Plant - Extension 355,673 $ - $ 500 $ - $ 500 $ 500 $ 0000-6365 Preliminary Design - Collection System 15,959 $ 228,307 $ 15,751 $ 64,515 $ 16,000 $ (48,515) $ 0000-6820 Feasibility Study - Collection System 226,154 $ 17,061 $ - $ 17,065 $ - $ (17,065) $ 0000-6821 Funding Plan - Collection System - $ - $ 1,125 $ 21,788 $ 1,125 $ (20,663) $ 0000-6359 Wastewater Treatment Planning - $ 122,522 $ 10,082 $ 1,210,434 $ 11,000 $ (1,199,434) $ 0000-6843 Environmental Analysis 85,377 $ 129,939 $ 9,507 $ 33,163 $ 9,600 $ (23,563) $ 0000-6820 Feasibility Study - Wastewater Treatment Plant - $ - $ - $ - $ - $ - $ 0000-6821 Funding Plan - Wastewater Treatment Plant - $ 28,586 $ - $ - $ - $ - $ 0000-6837 Wastewater Treatment Plant - $ 248,248 $ 42,665 $ - $ 42,665 $ 42,665 $ 0000-6359 Outreach - $ 4,831 $ 4,419 $ 42,763 $ 4,419 $ (38,344) $ 0000-6822 USGS Study - $ 14,482 $ - $ 1,104,757 $ 1,994,362 $ 889,605 $ 0000-6838 Collection System - Full Design 26,099 $ 480,307 $ 126,039 $ 1,883,200 $ 126,039 $ (1,757,161) $ 0000-6359 Owners Representative & Project Management - $ - $ - $ 55,840 $ - $ (55,840) $ 0000-6841 Legal Services - $ 10,132 $ 249 $ - $ 350 $ 350 $ 0000-6865 Property Acquisition - Wastewater Treatment Plant - $ 3,750 $ - $ - $ - $ - $ 0000-6923 Right of Way Acquisition - $ - $ - $ 188,440 $ - $ (188,440) $ 80-4047 Sewer Department $ -
6533 Maintenance 35,269 $ 49,565 $ 14,922 $ 83,328 $ 82,742 $ (586) $ 80-4048 Treatment Department $ -
6843 Environmental 912 $ - $ - $ - $ - $ - $
TOTAL EXPENDITURES 816,773 $ 1,401,537 $ 230,493 $ 6,771,199 $ 4,354,708 $ (2,416,491) $ * Funding has not been secured as of 2/15/2024.

SEWER FUND
This fund was created to account for the cost of providing sewer services to the general public and the user charges by which these costs are recovered.

CITY OF TWENTYNINE PALMS
Fiscal Year 2023-24 Mid-Year Budget Update
Project Phoenix Funds

2 MID-YEAR BUDGET

ADJUSTMENTS
Schedule:February 27th General Fund Budget, Capital Projects Funds, Special Revenue Funds, Project Phoenix Funds,and Enterprise Fund.

MID-YEAR BUDGET UPDATE
Project Phoenix Funds account for the activities associated with the City’s downtown revitalization project.Enterprise Fund was created to account for the cost of providing sewer services to a limited number of businesses within the relatively new Freedom Plaza and the user charges by which these costs are recovered. 3

PROJECT PHOENIX FUNDS UPDATE
FY 2023‐24
Reserves $354,561 (1)
Housing Bond Funds $1,073,718 (2)
4 (1) These funds have not been committed/assigned to any specific project.(2) The Project Phoenix Housing fund has a fund balance of $1.1M which is comprised of $646K from bond proceed reserves and $427K from the sale of the hotel property at Project Phoenix. These funds have not been committed to a specific project.

Summary

CAPITAL PROJECTS
Project Phoenix Projects - Open
5 Project Name Remaining Funding Source
Store Front Improvements* $234,968 General Capital Projects Fund Multi‐Purpose Facility Fixtures $28,573 General Capital Projects Fund Street Furniture $29,319 General Capital Projects Fund
Public Art $15,000 General Capital Projects FundTOTAL $307,860 *Project status will be presented to the Council by the Community Development Director at later date.

ENTERPRISE SEWER FUND BUDGET
6 Purpose
23‐24 PROPOSED

REVENUE TYPE AMENDED BUDGET
Grants
EDA Grant $1,675,680 Project Phoenix Package Treatment Plant USGS Study (1) STAG 1/STAG
2 $1,894,362
Design of the Sewer Collection/Treatment
system (2)
ARPA County $850,000
Sewer Fees $17,742 Operating Expenses (maintenance/permits, etc.) Transfers In $65,000 Operating Expenses (maintenance/permits, etc.) (1) Staff is currently working with the U.S. Environmental Protection Agency to reallocate the funds for the USGS Study.(2) This phase of the city-wide sewer project has been closed.

STAFF RECOMMENDATIONS
Staff is recommending the following actions:

1. The City Council review and approve the proposed Project Phoenix Funds and Enterprise Fund budget amendments for FY 2023‐24.

2. The City Council provide policy direction on the
remaining fuds from the overall Project Phoenix Project. 7

FINANCIAL REPORT MID-YEAR UPDATE
Questions?
8

STAFF REPORT
TO: City Council
FROM: Community Events Coordinator
FOR MEETING: Feb 27 2024
SUBJECT: Community Events Grants.

RECOMMENDATION:

The Events Ad Hoc Committee is recommending the following events to be funded; $15,000 in total:

1. 29 Palms Art Gallery Gala Dinner - $10,000;

2. Sky's the Limit Observatory & Nature Center Ongoing Programs - $5,000 ORDER OF PROCEDURE:

Request Staff Report (Community Events Coordinator
presenting)
Council Questions of Staff
Request Public Comment
Council Discussion
Motion/Second
Discussion of Motion
Call the Question
ATTACHMENTS:
• Sky's the Limit Observatory &
Nature Center Program Support
Letter
• 29 Palms Art Gallery Gala
Dinner Letter
BACKGROUND:

The Ad Hoc Committee members (Council Members Mintz and Scott) reviewed applications for the Community Events Grant. The recommendations are for upcoming events. The Committee is still reviewing the other submissions. All the events authorized need to have the proper permitting, licensing, and other requirements before the City will issue the resources.

ENVIRONMENTAL:

None.

ALTERNATIVES:

The City Council could choose to deny or give other recommendations.

FISCAL IMPACT:

Within the Adopted Budget there is $50,000 available for Community Events Grants. Of the $50,000, there is $43,000 available for allocation. Should these events be funded, there will be $28,000 available for allocation to other events.