Victorville City Council
May 14, 2024

ATTACHMENT B

General Fund Revenues
$101,119,611.00Revenues in 2025
Taxes
OtherInvestment IncomeLicenses & PermitsCharges for Services Other Revenue
General FundGeneral Fund
Fund 100, FY 2024 - 2025Fund 100, FY 2024 - 2025
General Fund Revenues by Line Item:
100-General Fund
ACTUALS FY24 REVISED BUDGET FY25 OPERATING BUDGETFY2022 FY2023 FY2024 FY2025 VarianceRevenues40100 - Property Tax $19,617,318 $21,134,549 19,677,330 $21,557,240 10%40150 - Property Transfer Tax $938,272 $706,081 630,000 $500,000 -21%40160 - Sales Tax - In Lieu – – 0 – –40180 - Special Assessments – – 0 – –40200 - Sales Tax $30,408,480 $30,236,921 30,030,850 $31,150,321 4%40220 - Transient Occupancy Tax $2,025,727 $2,012,578 1,760,885 $1,200,000 -32%40230 - Franchise Fees $4,441,843 $4,764,153 4,378,900 $4,849,350 11%41100 - Business License $171,751 $178,950 150,000 $170,000 13%41101 - Business License Renewal Fees $263,654 $296,734 270,000 $270,000 0%41110 - Animal License $55,087 $56,973 30,000 $30,000 0%41120 - Animal Breeding License – – 0 – –41130 - Animal Permit $4,357 $1,889 3,000 $3,000 0%41140 - Mobile Home Park Permit $19,800 $21,628 17,000 $17,000 0%41150 - Building Permit $3,052,955 $2,103,380 1,800,000 $1,800,000 0%41160 - Plumbing Permit $280,158 $81,207 50,000 $50,000 0%41170 - Electrical Permit $212,336 $96,737 70,000 $50,000 -29%41180 - Mechanical Permit $95,329 $50,814 32,000 $32,000 0%41190 - Grease Trap/Intrcptr Permit $28,990 $48,366 60,000 $60,000 0%41200 - TEMP USE PERMIT $3,175 $2,747 2,500 $3,000 20%41210 - Hazard Material Handler Permit – $0 0 – –41220 - Ltd Hazard Material Hdlr Permi – $0 0 – –41230 - Undergrnd Storage Tank Permit – – 0 – –41240 - Undergrnd Tank Removal Permit – – 0 $0 –41250 - Hazard Waste Gnrtor Permit – – 0 – –41275 - Fire Annual Ops Permit $61,425 $1,971 0 – –41290 - Street Use Permit $8,032 $17,424 13,000 $13,000 0%41291 - Trac Study Permit $16,656 $20,198 12,000 $18,000 50%41292 - Drainage Study Permit $26,295 $19,551 16,000 $16,000 0%41293 - ENG-SWR FEASIBILITY STUDY $13,759 $0 24,000 $0 -100%41294 - WQMP/NPDES Study $23,382 $30,534 20,000 $25,000 25%41295 - SWPP Storm Water Pollution Prevention Plan – $1,306 1,500 $1,500 0% 41296 - MS4 Inspections $31,527 $8,484 7,000 $7,000 0%41300 - Massage Permit – – 0 – –44316 - Rental Business License Renewal Fee $146,609 $170,812 150,000 $160,000 7%42110 - Parking Fine $78,157 $118,603 50,000 $68,275 37%42120 - General Court Fine $70,247 $56,217 470,000 $67,000 -86%42130 - Crime Prevention Fine $296 $178 100 $175 75%42140 - Returned Check Fine $5,530 $9,415 8,000 $8,000 0%42150 - Penalty/Late Fee $1,413 $11,385 9,500 $10,000 5%42151 - Rental Business License Penalty/Late Fee $206 $3,021 5,000 $5,000 0% 42152 - Fire Annual Permit/Inspection Penalty – – 0 – –42170 - False Alarm Fee $705 $290 300 $350 17%43150 - Motor Vehicle In Lieu Fee $146,914 $139,978 135,000 $175,000 30%43160 - Parimutuel Wager Deductions $16,356 $14,721 12,500 $12,500 0%43170 - Smip Emergency Services $5,456 $1,166 0 $1,500 –44321 - GENERAL PLAN SURCHARGE FEE – $72 30,000 $15,000 -50%44333 - ENG-RESEARCH FEE-REPRDCTN CSTS – – 0 – –44100 - Copy/Printing Fees $2,627 $8,314 11,000 $10,200 -7%44110 - Map/Publication Fees $33 $33 0 – –44120 - Imaging Fees – – 0 – –44125 - Technology Fee $8 $47 0 – –44130 - Notary Service Fees – $25 0 – –44140 - Filing Fees $75 $195 200 $150 -25% ACTUALS FY24 REVISED BUDGET FY25 OPERATING BUDGETFY2022 FY2023 FY2024 FY2025 Variance44150 - Special Service Fees $33,642 $64,678 72,000 $59,870 -17%44155 - Advanced Life Support – – 0 – –44160 - Work For Other Depts/Agcy $78,000 $78,000 78,000 $78,000 0%44170 - Citation Correction Fee $8,935 $11,055 8,000 $6,275 -22%44180 - Towed Vehicle Adm Fee $90,204 $87,322 73,000 $60,000 -18%44190 - Vesd Maintenance Contract $21,466 $19,559 18,000 $19,000 6%44210 - Animal Shelter Fee $24,861 $28,342 10,000 $8,000 -20%44220 - Owner Turn In Fee $9,550 $20,544 8,000 $8,000 0%44230 - Animal Microchip Fees – – 0 – –44240 - Rentals - Animal Trap – – 0 – –44300 - Plan Check Fees $730,904 $612,668 460,000 $500,000 9%44310 - Improvement Plan Check Fee $635,995 $173,430 177,000 $177,000 0%44315 - Rental Bus Lic Fee $92,658 $129,650 120,000 $100,000 -17%44320 - Subdivision/Filing Fees $267,728 $244,936 200,000 $200,000 0%44330 - Inspection Fee $1,277,761 $648,604 540,900 $541,000 0%44331 - FIRE ANNL INSPECTION FEE $339,435 $13,683 0 $0 –44332 - FIRE ST OCCUPANCY INSPEC FEE $28,675 $0 0 – –44335 - Trac Mitigation Fees – – 0 – –44350 - Building Code Abatement $246,165 $166,109 200,000 $200,000 0%44351 - Advertising – $0 0 $22,000 –44360 - Certicate Of Occupancy $48,344 $63,563 75,000 $95,000 27%44400 - Administration Charge $491 $1,907 0 – –44460 - Hshld Hazardous Waste Fee – – 0 – –44470 - Weed Cleaning Fee – – 0 – –44475 - Grati Cleaning Fee $2,559 $3,022 2,800 $3,000 7%44500 - ADMIN DIF FEE – $2,081 1,800 $1,800 0%44505 - Pavement Impact Fees $506,845 $506,000 506,000 $506,000 0%44700 - Recreation Program Fees $180,233 $311,756 521,321 $346,393 -34%44710 - Special Event Fees $6,995 $14,580 16,690 $12,275 -26%44730 - Drop In Fees – – 0 – –44740 - Aquatic Fees $38,487 $63,875 72,060 $89,113 24%44750 - Field Preparation $156 $304 280 $0 -100%45100 - Unallocated Interest $0 $0 0 $0 –45110 - Interest Income $23,680 $1,980,311 1,725,000 $1,745,000 1%45111 - Interest Income - GASB 87 $121,976 $121,560 0 – –45200 - Lease Occupancy $279,999 $205,051 210,769 $216,659 3%45211 - Lease Revenue-GASB 87 $12,638 $8,376 0 – –45220 - Leases - Ground $8,000 $8,000 8,000 $8,000 0%45310 - Rental - Facility $20,595 $32,827 86,000 $35,000 -59%45320 - Rental - Park $735 $1,920 2,300 $4,200 83%45330 - Rental - Concessions – – 0 – –45340 - Rental - Ballelds/Lights $139,105 $208,972 200,000 $307,250 54%46100 - Sale Of Real/Personal Prop $19,964 $10,836 0 – –46101 - Candidate Deposits – $0 0 – –47100 - Pass Through $7,831,201 $10,188,294 7,360,225 $11,000,000 49%47110 - Transfers In $94,224 $54,900 – $27,000 –47115 - Public Safety Maintenance Level Transfer In $3,553,087 $4,837,389 8,009,034 $7,206,111 -10% 47120 - Loan Proceeds – – 0 – –47140 - Administrative Citation Fees $635,559 $648,259 520,000 $520,000 0%47220 - Reimbursed Utility Bills $5 $5 12 $12 0%47230 - Reimbursements - Other $106,175 $3,641,598 2,717,814 $3,327,291 22%47231 - Reimbursement - Fire Strike Teams $354,109 $148,513 0 – –47232 - Reimbursement - Workers Comp – – – $843,100 –47250 - Cost Recovery $3,770 $157 5,000 $2,000 -60%47310 - Concessions & Vending – $2,901 0 – –47320 - Scrap/Recyclable Materials $2,525 $1,095 1,500 $500 -67%47400 - Miscellaneous Revenue $169,943 $527,651 115,500 $140,215 21%47410 - Donations $11,950 $138,518 51,312 $30,262 -41%47415 - Settlement Proceeds – $314,398 0 – – ACTUALS FY24 REVISED BUDGET FY25 OPERATING BUDGETFY2022 FY2023 FY2024 FY2025 Variance47420 - Over And Short -$6,562 $4,495 0 $0 –47510 - Capital Contribution – $0 0 – –47530 - Cost Allocations Received $7,937,994 $9,286,109 9,974,463 $10,318,724 3%REVENUES TOTAL $88,265,697 $98,065,452 94,085,345 $101,119,611 7% General Fund Expenses
$105,158,737.43Expenses in 2025
Operations & Mainten...

Capital
Personnel
General Fund Expenditures by Line Item:
100-General Fund
ACTUALS FY24 REVISED BUDGET FY25 PROPOSED BUDGETFY2022 FY2023 FY2024 FY2025 VarianceExpenditures51000 - Wages – $15,396 0 – –51001 - CONTRA-EXP-WAGES – – -715,557 -$496,348 -31%51100 - Full Time Wages $16,181,582 $18,369,464 22,140,230 $23,218,662 5%51110 - Overtime Wages $2,572,536 $2,805,719 3,271,030 $3,201,450 -2%51120 - Part Time Wages $1,166,388 $1,630,613 2,478,618 $2,350,119 -5%51130 - Stability – – 0 – –51140 - Planning Commission Wages $7,800 $12,750 25,125 $25,125 0%51150 - Standby Wages $4,875 $6,615 15,700 $10,000 -36%51160 - Extra Regular Wages – – 0 – –51200 - Fringe Benets $6,614,547 $8,328,668 8,461,618 $9,055,694 7%51201 - Fringe Benets PT $21,957 $29,942 162,737 $164,294 1%51210 - Uniform Allowance – – 0 – –51220 - Retiree Expense $1,324,239 $1,380,066 1,408,649 $892,456 -37%51300 - Payroll Taxes $289,952 $350,710 550,005 $575,829 5%51301 - PT PYRLL TAX – $95 60,122 $60,744 1%52001 - POLICE - CONTRA-EXP-OP -$5,075,304 $0 0 $0 –52002 - Reimbursable Expenses $470 – 0 – –52010 - Utilities-Electricity $695,247 $809,445 890,390 $1,147,878 29%52020 - Utilities-Water Usage $698,042 $633,307 757,129 $891,444 18%52030 - Utilities-Natural Gas $84,237 $166,245 141,243 $137,641 -3%52040 - Utilities-Sanitation – – 0 – –52060 - Telephone $118,212 $130,814 205,184 $216,216 5%52105 - FIRE-EMS SUPPLIES $149,165 $136,365 8,600 $3,600 -58%52110 - Supplies $469,930 $587,066 659,204 $716,539 9%52111 - CONSUMABLES $14,750 $9,657 234,679 $125,000 -47%52112 - Sanitary Supplies $42,456 $42,237 48,500 $56,250 16%52113 - SUPPLIES - SPECIAL POSTAGE $10,681 $20,460 16,000 $4,200 -74%52120 - Books & Multimedia Supplies $73,057 $73,451 95,000 $100,000 5%52130 - SUBS /PUBLICATIONS / DUES $114,084 $105,297 129,122 $184,911 43%52221 - PERSONAL PROTECTIVE EQUIPMENT EXP – – 409,425 $353,400 -14% 52140 - Training And Education $212,016 $273,922 371,152 $683,224 84%52150 - Travel & Meetings $106,872 $165,253 203,407 $316,783 56%52160 - Marketing & Promotion $19,379 $49,684 75,625 $67,910 -10%52170 - Advertising/Legal Notices $25,383 $27,491 45,500 $160,500 253%52180 - Recruitment Expenditures $48,585 $102,017 106,200 $45,000 -58%52190 - DOT/PHYSICAL TEST – – – $4,025 –52201 - Vehicle Fuel $631,969 $734,458 803,907 $795,450 -1%52202 - Equipment Fuel $177,286 $249,646 224,550 $183,000 -18%52220 - Equipment Expense $662,709 $1,044,612 1,520,672 $2,185,571 44%52230 - Vehicle Expense $688,545 $795,706 913,661 $745,613 -18%52240 - Small Tools & Furniture <$5000 $96,999 $131,952 154,900 $183,700 19%52250 - Rentals - Equip/Struct/Grnds $31,222 $17,219 32,780 $90,000 175%52260 - Computer Equipment <$5000 $17,818 $13,339 38,500 $49,200 28%52270 - Fire IT Services $101,267 $62,571 32,000 $10,000 -69%52300 - Contract Services $38,545,118 $40,134,894 45,331,808 $46,403,150 2%52301 - Cntrct Svcs-Design/Planning – – 0 – –52306 - Investigative Technology $1,722 $1,612 3,000 $3,000 0%52307 - Emg Vehicle Sp Svc Fee $7,802 $6,891 8,000 $8,000 0%52325 - Disposal Charges $31,582 $41,734 70,000 $70,000 0%52336 - Donation Expense-Oset – – 0 – –52340 - Insurance $3,424,645 $2,875,294 4,040,086 $5,736,378 42%52350 - Legal $840,206 $684,666 919,600 $933,400 2%52360 - Federal/State /Local Fees $10,878 $8,777 17,060 $20,037 17% ACTUALS FY24 REVISED BUDGET FY25 PROPOSED BUDGETFY2022 FY2023 FY2024 FY2025 Variance52365 - Bank/CC Processing Fees -$3,856 $0 125,000 $186,555 49%52410 - Building Maintenance $534,136 $605,665 760,611 $752,143 -1%52420 - Grounds Maintenance $64,237 $107,792 114,050 $137,650 21%52430 - Irrigation Maintenance $69,296 $77,359 90,858 $110,240 21%52440 - Infrastructure Repairs $35,223 $33,046 223,000 $70,704 -68%52450 - Vandalism/Accidents $32,579 $38,386 46,600 $47,100 1%52451 - 52451 - Victim Assistance $1,828 $8,302 17,000 $17,000 0%52455 - ARPA UTL ASST PRG-RSDNT ASST $230 – 0 – –54010 - Transfers Out $2,286,995 – – – –54050 - Uncollectable Write-Os -$28,603 $15,551 0 – –54051 - INVENTORY-WRITE-OFFS $6,136 – 0 – –54055 - Gain/Loss Disposal Of Assets – – 0 – –54056 - Extraordinary Gain/Los $1,208,059 $175,671 0 – –54060 - Prior Year Adjustment – – 0 – –54080 - Miscellaneous Expenditure $33,054 – 0 – –54081 - Candidate Deposits – – 0 – –54100 - Lease Payments – – 0 – –54110 - Debt Service Principal $164,911 – 0 – –54120 - Debt Service Interest $33,711 – 0 – –55010 - Land – – 0 – –55040 - Equipment $204,229 $88,159 804,212 $42,000 -95%55045 - Vehicles $104,587 $151,021 479,000 $145,000 -70%55050 - Computers & Communication Sys $424,824 $2,062,864 480,338 $1,299,000 170%55060 - Buildings & Building Imprvmnts $110,000 $156,497 606,327 $662,300 9%55070 - Improvements Not Buildings $1,100 $291,306 595,580 $0 -100%55315 - Infrst - Roadway/Pavement $19,830 – 0 – –55330 - Infrst - St Improvements – $3,231 1,044,763 $0 -100%EXPENDITURES TOTAL $76,563,411 $86,880,972 101,752,501 $105,158,737 3%

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