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Home My WebLink AboutBudget Detail (Proposed) 2025ANNUAL BUDGET PROPOSED FISCAL YEAR 2024-2025 Profile of Newport Beach, CA Will O’Neill Mayor Joe Stapleton Mayor Pro Tem Brad Avery Councilmember Noah Blom Councilmember Robyn Grant Councilmember Lauren Kleiman Councilmember Erik Weigand Councilmember Grace K. Leung City Manager Aaron C. Harp City Attorney Leilani I. Brown City Clerk The City of Newport Beach is a community located in the coastal center of Orange County, in the heart of Southern California, with Los Angeles County to the north and San Diego County to the south. Newport Beach was incorporated September 1, 1906. The City Charter was originally adopted in 1954 but has been updated and amended over time. The City operates under a Council-Manager form of government. Council Members are elected by district but voted on by the population as a whole and serve four-year staggered terms. The governing council consists of the Mayor and six other members and is responsible for, among other things, policymaking, passing local ordinances, adopting the budget, appointing committees, and hiring the City Manager, City Attorney, and City Clerk. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day-to-day operations of the City, and for appointing heads of departments. Newport Beach surrounds Newport Bay, well known for its picturesque islands and one of the greatest recreational harbors in the world, accommodating approximately 4,300 recreational and sports charter boats docked within its 21-square-mile harbor. The bay and the ten miles of ocean beach offer outstanding fishing, swimming, surfing, and aquatic sports activities. The city has a permanent population of 85,780, which typically grows to well over 100,000 during the summer months, including 20,000 to 100,000 or more tourists daily. There are fine residential areas, modern shopping facilities, and a quality school system. The University of California, Irvine, is located immediately adjacent to the city, and several other colleges are within a 30-mile-radius. The City of Newport Beach is a full-service city, providing its residents and visitors with high quality municipal services, a desirable place to live, work, recreate, and visit, with a focus on public safety. Key services include: general governance, legal, financial, and information technology; police, fire, paramedic, lifeguard, and emergency medical transport services; engineering, construction, and maintenance of public facilities, public streets, beaches, and parks; planning, zoning, and economic development services; building inspection, plan check, and code enforcement services; libraries and cultural and arts services; recreation and senior services; and water, wastewater, and street light utility services. THIS PAGE IS LEFT INTENTIONALLY BLANK City of Newport Beach 100 Civic Center Drive Newport Beach, CA 92660 City of Newport Beach Proposed, April 2024 Prepared Under the Direction of: Grace K. Leung, City Manager Compiled by: Jason Al-Imam, Finance Director THIS PAGE IS LEFT INTENTIONALLY BLANK Page 1 Page 2 ………………………………………………………………… …………………………………………………………………….... INTRODUCTION Organizational Ch ar t Budget Timeline FINANCIAL / EMPLOYEE STRUCTURE Page 3 Page 8 Page 16 ……………………………………………………………………. ……………………………………………………….. ………………………………………………. Fund Information Financial Policy I nfor mat ion Employee Overvi ew by D epar tm en t BUDGET SUMMARIES Page 19 Page 21 Page 37 Page 41 Page 44 Page 50 ..………………………………………………………………… …………………………………………………………………. ………………………………………………………………. …………………………………………………………….. ……………………………………………………………. ……………………………………………………………………………… Revenue Overview ………………………………………………………………………... Page 48 Revenue Estimates Expenditure Overview Expenditure by Division Expenditure by Function Fund Balance Transfers DEPARTMENT INFORMATION Page 55 Page 63 Page 85 Page 95 Page 113 Page 117 Page 121 Page 135 Page 183 Page 207 Page 219 Page 230 Page 231 City A ttor ne y ………………………………………………………………………….. Page 51 …………………………………………………………………………….. …………………………………………………………………………... Page 59 ………………….…………………………………………………………… ……………………………………………………………………………………. ..………………………………………………………………………………. ..………………………………………………………………… …………….………………………………………………………………….. .………………………………………………………………………………… …………………………………………………………………………. Page 157 ..…………………………………………………. ………………………….……………………………………………………. ..……………………………………………… ………………..………………………………………………... .………………………………………….. …………………………………………………………… Page 73 Finance Fire Har bor Hum an R es our c es Librar y Polic e Publi c W ork s Recr eati on an d S eni or S ervi ces Utilitie s Intern al Ser vices & Other Activiti es Debt Ser vic e F un d Capit al I mpr ov em ent Pr ogr am ..…………………………………………………… GLOSSARY ………………………………………………………………………... Page 245 TABLE OF CONTENTS City Clerk City Council City Manager / Information Technology Community Development THIS PAGE IS LEFT INTENTIONALLY BLANK CITY OF NEWPORT BEACH ORGANIZATIONAL CHART ELECTORATE BOARD OF TRUSTEES BUILDING & FIRE BOARD OF APPEALS CITY ARTS COMMISSION CITY ATTORNEY CIVIL SERVICE BOARD COMMUNITY DEVELOPMENT LIBRARY SERVICES CITY CLERK PUBLIC WORKSFIRE FINANCE RECREATION & SENIOR SERVICESHARBOR HUMAN RESOURCESUTILITIES POLICE MAYOR & COUNCIL CITY MANAGER HARBOR COMMISSION PARKS, BEACHES, & RECREATION COMMISSION PLANNING COMMISSION CITY COMMITTEES 1 BUDGET TIMELINE NOVEMBER JULY REVENUE Begin meeting with departments to review revenue projections and seek outside opinions from consultants/experts that specialize in forecasting economic trends. Review the City's revenue and expenditure assumptions. City Manager makes preliminary recommendations. Revenue projections presented to Finance Committee. MARCH FEBRUARY DEPARTMENTAL BUDGET PREPARTION Start discussions with departments and the City Manager to identify areas where changes in service delivery might be in order. FINALIZE CITY MANAGER REVIEW BUDGET IMPLEMENTATION Begin Fiscal Year with adopted budget Evaluate operating liabilities such as Workers Compensation, General Liability, Pension, and Retiree Insurance Liabilities. AUTUMN/WINTER The City Council meets to discuss the City's financial status, the upcoming budget process, priorities and service levels. This is also the time we look at our long-term infrastructure needs. JANUARY/FEBRUARY Finance Committee will review the City Manager’s Proposed Budget and make recommendations to support or adjust budget assumptions to the City Council. APRIL/MAY City Council reviews, adjusts, and votes on proposed budget, including program enhancements & budget revisions. MAY/JUNE Calculate personnel needs based on upcoming bargaining unit changes, and changes in personnel as well as ongoing operating changes. PERSONNEL & OPERATING BUDGET DEVELOPMENT COUNCIL PLANNING SESSION LIABILITIES & LONG-RANGE PLANNING FINANCE COMMITTEE REVIEW CITY COUNCIL REVIEW 2 DESCRIPTION OF FUNDS The City of Newport Beach utilizes several categories of funds, including Major Funds, Other Governmental Funds, Enterprise Funds, Internal Service Funds, Special Funds, Other Capital Projects Funds, and Other Permanent Funds. Major Funds - Major funds are those funds which are either material or of particular importance. Major Governmental Funds – Governmental funds are generally used to account for tax supported activities. The following governmental funds meet the criteria of a major fund. Major Funds and Major Government Funds used by the City are listed as follows: •General Fund - used to account for fiscal resources which are dedicated to governmentaloperations of the City, and not required to be accounted for in another fund. •Tide and Submerged Land – Operating Fund - a Special Revenue Fund used to account forrevenues related to the operation of the City’s tidelands, including beaches and marinas, andthe related expenditures. Revenue from tideland operations includes, but is not limited to, rents from moorings, piers, and leases, as well as income from parking lots, meters, and the sale of oil. •Tide and Submerged Land – Harbor Capital Fund - a Special Revenue Fund used to account for incremental increases in revenue from certain property lease, pier, and mooring rentals thatexceed council designated base year revenue amounts, as well as other designated revenuesand the related expenditures for capital projects, maintenance, and servicing of loan advancesfrom the General Fund. •Facilities Financial Planning Reserve Fund - used to account for the receipt and expenditureof funds for the replacement of facilities. •Debt Service Fund - used to account for debt service transactions related to the Certificates of Participation issued to finance the construction of the Civic Center Complex and the constructionof Fire Station No. 2. Other Governmental Funds - Other governmental funds are those governmental funds which do not meet the criteria of a major fund. Other Governmental Funds used by the City fall into the following governmental fund types: •Other Special Revenue Funds – used to account for the proceeds of specific revenue sourceswhich are legally restricted to expenditures for specified purposes. •Other Capital Projects Funds – used to account for resources used for the acquisition and construction of capital facilities by the City, except those financed by Enterprise Funds. •Permanent Funds – used to report resources that are legally restricted for the extent that onlyearnings, not principal, may be used for purposes that support the reporting government’s programs. 33 Enterprise Funds •Water Fund – an enterprise fund used to account for the activities associated with the transmission and distribution of potable water by the City to its users. •Wastewater Fund – an enterprise fund used to account for the activities associated with providing sewer services by the City to its users. Internal Service Funds - Internal Service Funds are used to allocate the cost of providing goods and services by one department to other departments on a cost reimbursement basis. The City of Newport Beach Internal Service Funds are listed below: •Insurance Reserve Fund - used to account for the City's self-insured general liability, workers'compensation program, other insurance policies that the City does not self-insure for, and outside litigation expenses for non-tort claims. •Compensated Absences Fund - used to account for the City’s accumulated liability forcompensated absences. •Equipment Maintenance Fund - used to account for the cost of maintaining and replacing theCity’s rolling stock fleet, parking equipment, coordinated communications system equipment, fireequipment, police equipment, and recreation equipment. •Retiree Insurance Fund – used to account for the cost of providing post-employment healthcare benefits. •Information Technology Fund - used to account for the cost of maintaining and replacing theCity’s computers, printers, copiers, and telecommunication services to other departments. Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes. The City of Newport Beach Special Revenue Funds are as follows: •State Gas Tax Fund - accounts for all State Gas Tax related revenues and expenditures, including street repair, construction, and maintenance. State law requires that these funds beused exclusively for maintenance of the street and highway system. •SB1 Gas Tax Road Maintenance and Rehabilitation Account (RMRA) Fund - accounts for all Road Maintenance and Rehabilitation Account related revenues and expenditures. State lawrequires that these funds be used exclusively for the transportation system. RMRA revenuesare from fuel and vehicle registration taxes imposed by the state’s Road Repair andAccountability Act of 2017. •Measure M Fund - used to account for the revenues and expenditures of funds received fromthe Orange County Combined Transportation Authority. Expenditures from this fund are usedexclusively for transportation related purposes. 44 •Asset Forfeiture Fund - established to account for all revenues resulting from the seizure ofassets in conjunction with criminal cases (primarily drug trafficking). It is the City's policy that all such funds shall be used for enhancement of law enforcement programs. •Office of the Traffic Safety (OTS) DUI Grant Fund - used to account for federal funding of theSelective Traffic Enforcement Program (STEP). These funds are used exclusively for DUI enforcement. •Circulation and Transportation Fund - used to account for fair share revenues collected fromdevelopers and restricted for capital improvement projects meeting the circulation element of the City’s General Plan. •Building Excise Tax Fund - used to account for revenues received from builders or developerson building or remodeling projects within the City. Expenditures from this fund are used exclusively for public safety, libraries, parks, beaches, or recreational activities. •Community Development Block Grant Fund - used to account for revenues and expendituresrelating to the City's Community Development Block Grant program. These funds are received from the Federal Department of Housing and Urban Development and must be expendedexclusively on programs for low- or moderate-income individuals/families. •Air Quality Management District Fund – used to account for revenues received from the South Coast Air Quality Management District restricted for the use of reducing air pollution. •Environmental Liability Fund - used to account for solid waste fees restricted for mitigation offuture environmental liability relating to the handling of solid waste. •Supplemental Law Enforcement Services Fund (SLESF) - used to account for revenuesreceived from the county to be used exclusively for front line law enforcement services. •Contributions Fund - used to account for revenues received from other government agenciesor private developers and expended for specific streets, highway, construction, or water qualityprojects. •Fostering Interest in Nature (FIIN) Fund – restricted for recreation and education programmingas a mitigation effort by the California Coastal Commission. •CARES Small Business Grant Fund – used to account for federal funding passed through the County of Orange under the Federal Coronavirus Aid, Relief, and Economic Security Act(CARES). These funds are used exclusively for economic support to small business inconnection with the COVID-19 pandemic. •American Rescue Plan Act Fund – used to account for federal funding received throughCoronavirus State and Local Fiscal Recovery Funds under the American Rescue Plan Act. •Opioid Remediation Fund – used to account for revenues received from various settlements related to opioid manufacturing and distribution to be used exclusively for opioid remediationactivities. 55 •Oceanfront Encroachment Fund – restricted for ocean front restoration and improvement andmaintenance to enhance public access and use of ocean beaches as restricted by the Local Coastal Program. •PEG Fees Fund – used to account for cable franchise fees received from cable providers forsupport of Public, Education, and Government access programming only. •Restricted Programs Fund – used to account for revenues received that are restricted foraffordable housing, public arts and culture, parking improvements, and disability access training. Other Capital Projects Funds - Capital Projects Funds are used to account for resources used for the acquisition and construction of capital facilities by the City, except those financed by Enterprise Funds. The City of Newport Beach Capital Projects Funds are as follows: •Assessment District Fund - used to account for the receipt and expenditure of funds receivedfrom 1911 Act and 1915 Act Assessment Districts for capital improvement projects. •Civic Center and Park Fund – used to account for the design and construction of a new CivicCenter Complex. In prior years, this fund was called City Hall Improvement Funds. •Police Facility Fund – used to account for the purchase, design, and construction of a new police station. •Fire Station Fund - used to account for the design and construction of new fire stations. •Facilities Maintenance Fund - used to account for revenues and expenditures associated withthe maintenance of existing facilities. •Sunset Ridge Park Fund - used to account for the design and construction of the Sunset RidgePark. •Strategic Planning Fund - used to account for expenditures for study and concept development needed to further refine the Facilities Financing Planning Program. It includes developing both interim and long-term use plans for the old City Hall site on Newport Boulevard. •Miscellaneous Facilities Fund - used to account for expenditures for small scale facility rehabilitation, expansion and/or replacement in accordance with the Facilities Financing Planning Program. •Parks and Community Centers Fund - used to account for expenditures for park and community center rehabilitation, expansion and/or replacement in accordance with the Facilities Financing Planning Program. •West Newport Community Center Fund - used to account for the design and construction of the West Newport Community Center. •Newport Uptown Undergrounding Fund - used to account for the receipt and expenditures related to the development within the Uptown Newport Planned Community Development Plan. 66 •Balboa Village Parking Management District Fund - used to account for revenues andexpenditures associated with parking management improvements in Balboa Village. •Neighborhood Enhancement Fund - used to account for projects that will enhanceneighborhood aesthetics and functionality. •Junior Lifeguards Fund – used to account for capital improvement projects related to the JuniorLifeguards program. •Unrestricted Capital Improvements Fund - used to separately account for general fund capital improvement projects. •Park Maintenance Fund - used to account for revenues and expenditures associated with the maintenance of existing parks. Other Permanent Funds - Permanent Funds are used to report resources that are legally restricted for the extent that only earnings, not principal, may be used for purposes that support the reporting government’s programs. The City of Newport Beach Permanent Funds are as follows: •Bay Dredging Fund - used to account for the receipt of permanent endowments intended to fund the ongoing cost of maintaining and dredging of the Upper Newport Bay. •Ackerman Fund - used to account for the receipt of permanent endowments intended asfollows: 75% of the fund’s investment proceeds will be used for the purchase of high-tech library equipment while the remaining 25% will be used for scholarships for needy students. 77 FINANCIAL POLICIES The City of Newport Beach maintains, regularly reviews and revises, a comprehensive set of Financial Policies to govern the overall financial management of the City. These policies can be found at www.newportbeachca.gov/policies. •Statement of Investment Policy •Reserve Policy •Budget Adoption and Administration (Printed in full on the following pages) •Revenue Measures •General Fund Surplus Utilization •Debt Management Policy •Income Property •City Travel Policy Statement •City Vehicle/Equipment Replacement Guidelines •Civil Asset Forfeiture and Seizure Policy •Custody and Disposal of Controlled Property •Distribution of Public Information in Municipal Services Statements and BusinessLicense Renewals •Authority to Contract •External Financial and Compliance Reporting, Disclosure & Annual Audits •Grant Administration •Policy and Procedures for Distribution of Tickets and Passes •Facilities Financial Planning Program COMPLIANCE WITH FINANCIAL POLICIES The City of Newport Beach is in full compliance with all Financial Policies as described above. During the budget season, the following actions to ensure compliance with the Financial Policies included: •Maintain a balanced budget •Maintain appropriate reserve levels •Estimate revenues conservatively •Budget meets all bonded debt requirements •Pension contributions towards Unfunded Accrued Liability (UAL) 8 BUDGET ADOPTION AND ADMINISTRATION PURPOSE To establish the policy for the preparation, adoption, and administration of the City's Annual Budget. POLICY A.Budgeting Philosophy. The City shall prepare and adopt an annual budget by June 30, of each year, as required by Section 1104 of the City Charter. To the extent practicable, the budget shall be prepared to generate a surplus in most years by conservatively estimating projected revenues and liberally estimating projected expenses. Surpluses will be allocated by the City Council pursuant to Policy F-5 or as otherwise determined by the City Council. The City has a wide variety of obligations associated with its activities and shall establish appropriate reserves for such obligations based upon the best available information at the time each budget is prepared. The City Council shall direct and control the planned use of reserves through the budget appropriation process. Appropriations for operating expenditures shall generally be balanced with current revenue sources and absent compelling, unexpected circumstances, will generally not rely on one-time revenue sources or reserves. However, this constraint is not intended to limit the periodic use of financial resources that were accumulated over time for a specific purpose or use of reserves consistent with their intended purpose. The City Council shall maintain a contingency reserve that shall be a "safety net" to address exigent circumstances consistent with Council Policy F-2 section E. 1. This reserve will generally not be used for other purposes. The contingency reserve will be invested in short- term readily liquid assets so they can be utilized on short notice. The budget may be developed with one or more contingency plans to protect against volatility or unexpected events. When significant uncertainty exists concerning revenue volatility or threatened/ pending obligations, the City Council and City Manager reserve the right to impose any special fiscal control measures, including a personnel hiring freeze, and other spending controls, whenever circumstances warrant. The City Council may authorize the use of contingency reserves for any purpose as set forth by Council Policy F-2. B.Organization of the Budget. The Budget shall consist of two volumes: the Budget Detail and the Capital Improvement Program (CIP). The Budget Detail is an Operating Budget, which shall also provide historical trends of 9 summary level information and contains line-by-line detail regarding operating expenditures and revenue estimates for the prior year, current year and budget year. Operating expenditures are categorized into five classifications within the Operating Budget. These are Salaries and Benefits, Maintenance and Operations, Capital Outlay, Debt Services and Interfund Transfers. The CIP document provides a summary of current and future planned projects, basic descriptions of each project, the anticipated funding source and the scope of work to be performed. CIP improvements are generally major facility or infrastructure improvement projects managed by the Public Works Department. The Finance Committee generally will not make a recommendation on the CIP Budget because it is within the purview of the City Council alone to determine how best to spend the City's resources. However, to the extent needed capital improvements or repairs come to the attention of the Finance Committee and the failure to construct those improvements or make those repairs may expose the City to financial risk, the Finance Committee may make a recommendation that such improvements be installed in the coming fiscal year(s). Because of the nature and scope of the CIP improvements, in most instances, the construction of such improvements will take place over more than one fiscal year. The final and complete versions of both budget volumes will be published and available on the City's website by no later than September 30th. C.Budget Process. In November of each year, the Finance Department will prepare a budget calendar and issue budget instructions to each department for use in preparing the budget. During December of each year, the Finance Department will prepare updated revenue estimates and fund balance projections for the current year and prepare preliminary revenue projections for the next fiscal year. Included in these instructions will be budget guidelines and, if deemed necessary, appropriation targets for each department. These guidelines will be developed by the Finance Director and approved by the City Manager. After further refinements of revenue estimates and the completion of Department proposed expenditure appropriation requests, the Finance Department will summarize department requests for review by the City Manager. After the City Manager has reviewed and amended the Department Directors requests, the Finance Department will prepare the City Manager's proposed budget for the next fiscal year and shall submit it to the City Council and to the Finance Committee. The Finance Committee should have the opportunity to question staff and discuss the Budget Detail on at least two occasions. The City Council shall hold as many budget study sessions as it deems necessary. The City Council and the Finance Committee should have a joint meeting (which may be in a Study Session) not later than the second Council meeting in May to discuss the Budget Detail. 10 After the joint meeting, the Finance Committee shall make a recommendation to the City Council on the Budget Detail. Such recommendation need not include any recommendation on items on the Proposed Budget Revisions unless the Finance Committee is specifically asked to do so by the City Council. All proposed Council changes to the City Manager's proposed budget shall be itemized in a document referred to as the Proposed Budget Revisions. The City Council shall hold a budget hearing and adopt the proposed budget with any desired Proposed Budget Revisions on or before June 30 by formal budget resolution. When adopted, the proposed budget as supplement by the finalized Proposed Budget Revisions shall become the final budget. D.Long-Range Financial Forecast (LRFF). Strategic planning begins with determining the City's fiscal capacity based upon long-term financial forecasts of recurring available revenues and future financial obligations. Prior to the adoption of the annual budget, the Finance Department will prepare and present to the Finance Committee a Long-Range Financial Forecast that evaluates known internal and external issues impacting the City's financial condition. The LRFF is intended to help the City achieve the following: 1.The City can attain and maintain financial sustainability; 2.The City has sufficient long-term information to guide financial decisions; 3.The City has sufficient resources to provide programs and services for the stakeholders; 4.Identify potential risks to on-going operations in the long-term financial planning process and communicate these risks on an annual basis; 5.Establish mechanisms to identify early warning indicators; and 6.Identify changes in expenditure or revenue structures needed to deliver services or to meet the goals adopted by the City Council. The LRFF will forecast revenues, expenditures, and the financial position of the General Fund Contingency Reserve at least five years into the future or longer where specific issues call for a longer time horizon. The LRFF will identify issues that may challenge the continued financial health of the City, and the plan will identify possible solutions to those challenges. Planning decisions shall be made primarily from a long-term perspective and structural balance is the goal of the planning process. E.Administration of the Annual Budget. 11 During the budget year, Department Directors and their designated representatives may authorize only those expenditures that are based on appropriations previously approved by City Council action, and only from accounts under their organizational responsibility. Any unexpended appropriations, except valid encumbrances such as commitments already made, expire at fiscal year-end unless specifically reappropriated by the City Council for expenditure during the ensuing fiscal year. Department Directors shall not authorize expenditures above budget appropriations in any given expenditure Classification within their purview, without additional appropriation or transfer as specified below. Appropriations may be transferred, amended or reduced subject to the following limitations: 1.New Appropriations. During the Budget Year, the City Council may appropriate additional funds, as it deems appropriate, by a City Council Budget Amendment. The City Manager has authority to approve requests for budget increases not to exceed $10,000 in any Budget line item or activity or Capital Project. The ability of the City Manager to approve such requests must be specifically included in each year's Budget Resolution to remain valid. 2.Grants & Donations. The City Manager may accept grants or donations of up to $30,000 on behalf of the City, but shall refer any such grant or donation to the CityCouncil for consideration if a condition of such grant or donation entails any duty of the City to contribute and/ or expend a sum in excess of $10,000 not covered by such grant or donation, or that carries a future obligation to maintain and/ or insure any improvement. The City Council will be formally notified of all grants or donations on a quarterly basis by way of a "receive and file" or other Council meeting agenda item. This ability of the City Manager to accept grants or donations must be specifically included in each year's Budget Resolution to remain valid. Additionally, grant related appropriations approved by City Council may be carried forward to the following fiscal year(s) as long as the grant terms remain valid, theexpenditures are consistent with the previous Council authorization, and the funds would otherwise need to be returned to the granting or donor agency. Also, see Council Policy F-25 for specific grant acceptance and administration procedures. Grant agreements and restricted donations in excess of $30,000 must be specifically approved by the City Council. Occasionally, the terms and conditions of a grant are approved by City Council in a year prior to when the program activity will take placeand therefore, the funds are not appropriated to carry out the grant at that time. In such cases, the City Manager may appropriate the funds when they are received, provided the expenditures clearly meet the amount, terms, nature and intent of the grant or donation previously approved by City Council. 3.Assessment District Appropriation. Assessment district projects are typically funded by property owner contributions and bond financing secured by property 12 assessments. City staff will initially seek appropriation to advance City resources for the assessment engineering and the design work related to a proposed assessment district. Since the City's advance is at risk until a district is formed at a public hearing, the appropriation related to advanced resources shall be subject to the normal budget policies. However, once the district has been formed at a public hearing, the City Council will adopt a" project-length" budget for the assessment district and City staff will be allowed to roll the appropriations forward into future fiscal years without rebudgeting the project through the formal CIP process. When assessment bonds are issued to finance the improvements, the bond issuance costs will be estimated at the maximum amount that would be required to complete the improvements because it is not known how many property owners will opt to pay the assessment in full during the cash collection period, thereby reducing the size of the bond. Finance staff will also have the authority to reduce Council appropriations (related to bond issuance costs) after bonds are resized and sold. Money advanced by the City will be included in the assessment amount and be reimbursed to the City when the assessment district is formed except to the extent otherwise agreed to by City Council resolution. 4.Transfers within Departments. During the fiscal year, actual expenditures may exceed budget appropriations for specific expenditure line items within departmentalbudgets. If a departmental budget within a specific Classification is not exceeded, the Finance Director has the authority to transfer funds elsewhere within that Classification and Department to make the most efficient use of those fundsappropriated by the City Council. 5.Transfers between Departments. Further, funds may be realigned between one Department and another, within the same Classification, with City Manager approval. For example, if a Fire Department function and the employee who accomplishes it are replaced by a slightly different function assigned to the Police Department, the City Manager may authorize the transfer of appropriated funds to support this function. 6.Transfers between Expenditure Categories. Any reprogramming of funds (i.e. movement) of funds among the five Classifications within the General or other Fund(s) requires the City Manager's approval. Any budget revision that changes thetotal amount budgeted for any fund (other than the minor provisions contained in paragraphs E.1. and E.7.b.) must be approved by the City Council. 7.Transfers between Capital Improvement Projects (CIP). Budget Transfers between Capital Improvement Projects shall be subject to the following parameters: a.Excess Project Appropriations or savings should be closed out and returned to the project's fund balance. Funds may then be reappropriated to a new or 13 existing project with the approval of City Council. b.Excess Project Appropriations may also be transferred from one CIP project to another, if the projects utilize the same funding source and are for substantially the same project purpose and physical location. Project appropriation transfers of this nature shall require the approval of the City Manager. All proposed budget amendments and transfers will be submitted to the Finance Director for review and processing prior to City Manager or Council authorization. All unexpended and unencumbered appropriations for the operating budget will be canceled on June 30 of each fiscal year. All appropriations in the Capital Improvement Budget for projects currently underway and remaining unexpended at June 30th, as approved by the City Manager, will be appropriated to those projects in the following fiscal year CIP Budget. Incomplete projects may be reappropriated by the City Council during the Budget process or by separate Council action. F.Management Authorization and Responsibilities. Once the final Budget has been approved by the City Council, specific City Council approval to make expenditures consistent with the Budget will not be required except as provided by other Council Policies and Administrative Procedures. It is the responsibility of the City Manager and management to administer the City's budget within the framework of policy and appropriation as approved by the City Council. 1.The Finance Director is responsible for checking purchase requests against availability of funds and authorization as per the approved Budget. 2.Unless otherwise directed, routine filling of vacancies in staff positions authorized within the Budget will not require further City Council approval. However, new positions, not addressed by the adopted budget shall require City Council approval. 3.At fiscal year end, the Finance Director is authorized to record accruals and transfers between funds and accounts in order to close projects or the books of accounts of the City in accordance with generally accepted governmental accounting principlesas established by the Government Accounting Standards Board, Government Finance Officers Association, and other appropriate accounting pronouncements. Any net shortage within a Fund will be recorded as a decrease in Fund Balance. Anynet excess will be recorded as an increase to one or more appropriate Reserve Accounts as recommended by the Finance Director and approved by the City Manager or as is otherwise dictated by Council Reserve Policy (F-2). The net changein fund balances will be reported to City Council through various documents including Quarterly Financial Reports, the Comprehensive Annual Financial Report (CAFR), Budget Documents and other financial presentations. Funds that exceededappropriations during the year or ended the year with a deficit fund balance are 14 reported annually in the CAFR notes to the financial statements. (Information regarding the policy parameters and administration of City Reserves is contained in City Council Policy F-2.) Adopted - January 24, 1994 Amended - February 27, 1995 Corrected- February 26, 1996 Amended - May 13, 1996 Amended - May 26, 1998 Amended - August 8, 2000 Amended - May 8, 2001 Amended - April 23, 2002 Formerly F-10, F-11, F-12, and F-21 Amended - April 8, 2003 Amended - April 13, 2004 Amended - September 13, 2005 Amended - October 10, 2006 Amended - August 11, 2009 Amended - September 27, 2011 Amended - February 12, 2019 15 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FT FY 24 FT FY 25 FT City Attorney 7.00 8.00 8.00 City Clerk 5.00 5.00 5.00 City Manager 24.00 25.00 25.00 Community Development 53.20 56.20 61.20 Finance 35.00 34.00 34.00 Fire 143.80 151.80 151.80 Harbor 3.00 9.00 9.00 Human Resources 11.00 13.00 13.00 Library 35.00 36.00 36.00 Police 233.00 234.00 237.00 Public Works 94.00 96.00 97.00 Recreation & Senior Services 43.50 43.50 43.50 Utilities 53.50 53.50 53.50 Total 741.00 765.00 774.00 #N/A DEPARTMENT EMPLOYEE INFORMATION FULL-TIME 0 50 100 150 200 250 Full-Time Employees by Department FY 23 FY 24 FY 25 16 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FTE FY 24 FTE FY 25 FTE City Attorney 1.60 0.50 0.75 City Clerk 1.00 1.00 1.00 City Manager 1.00 1.00 1.00 Community Development 6.70 6.20 5.45 Finance 3.05 3.05 3.05 Fire 42.56 40.96 40.96 Harbor 9.39 4.29 4.29 Human Resources 1.25 0.50 0.50 Library 22.83 22.83 23.31 Police 14.87 13.43 13.43 Public Works 14.05 13.30 12.50Recreation & Senior Services 38.48 38.90 37.45 Utilities 3.96 3.50 3.50 Total 160.74 149.46 147.19 #N/A DEPARTMENT EMPLOYEE INFORMATION PART-TIME 0 10 20 30 40 Part-Time Employees by Department FY 23 FY 24 FY 25 17 THIS PAGE IS LEFT INTENTIONALLY BLANK 18 DEPARTMENT REVENUE OVERVIEW - ALL FUNDS Revenue Budget: ACCOUNT TYPE A FY 21 Actuals FY 22 Actuals FY 23 Actuals FY 24 Adopted FY 24 Revised FY 25 Proposed % Change 42 - LICENSES PERMITS 6,110,936 6,961,349 6,193,755 6,024,177 7,113,184 6,304,852 4.66% 43 - INTERGOVTAL REVENUES 18,896,518 15,380,495 19,366,785 11,908,806 31,537,423 17,606,511 47.84% 44 - PROPERTY TAXES 124,508,683 130,147,636 139,648,228 141,373,233 142,715,981 149,296,403 5.60% 45 - SALES TAX 38,956,275 46,164,860 46,552,459 48,532,772 45,257,552 45,299,626 -6.66% 46 - TRANSIENT OCCUPANCY 16,886,197 26,677,331 30,201,648 31,986,150 31,986,150 32,625,873 2.00% 47 - OTHER TAXES 9,279,839 9,933,659 10,954,458 9,608,562 9,608,562 10,299,201 7.19% 51 - MISC REVENUES 5,867,413 4,204,852 7,470,873 3,306,113 3,596,612 3,420,062 3.45% 52 - SERVICE FEES & CHARG 53,448,277 59,624,802 61,410,202 63,416,941 63,536,941 67,492,977 6.43% 53 - FINES & PENALTIES 4,303,276 4,638,029 4,187,905 4,053,184 4,053,184 4,250,699 4.87% 54 - INVESTMENT EARNINGS 716,205 -8,852,296 5,215,214 4,138,027 4,138,023 4,877,149 17.86% 55 - PROPERTY INCOME 17,575,519 22,299,947 24,405,963 23,031,044 24,332,044 25,834,907 12.17% 55 - PARKING REVENUE 11,639,445 11,470,235 11,472,007 12,378,936 12,378,936 12,996,909 4.99% 56 - DONATIONS & CONTRIBUTIONS 8,933,941 6,266,832 2,541,794 447,300 15,585,885 410,321 -8.27% 57 - INTERNAL REVENUES 32,823,267 31,336,461 36,134,126 37,353,860 37,930,387 40,254,399 7.77% 61 - NON-OPERATING SOURCE 10,874,807 8,605,531 6,555,521 278,047 30,775,389 291,590 4.87% 69 - TRANSFERS 83,268,259 76,061,564 134,515,985 58,859,125 102,936,427 72,312,196 22.86% Grand Total 444,088,857 450,921,288 546,826,922 456,696,276 567,482,678 493,573,675 8.07% 493,573,675 PROPERTY TAXES, $149.3 M SALES TAX, $45.3 M TRANSIENT OCCUPANCY TAX, $39.8 M (Gross) / $32.6 M (Net) OTHER REVENUES, $194.0 M TRANSFERS, $72.3 M FISCAL YEAR 2024-25 PROPOSED REVENUE PROPERTY TAX SALES TAX TRANSIENT OCCUPANCY TAX OTHER REVENUES TRANSFERS19 DEPARTMENT REVENUE OVERVIEW - GENERAL FUND Revenue Budget: ACCOUNT TYPE FY 21 Actuals FY 22 Actuals FY 23 Actuals FY 24 Adopted FY 24 Revised FY 25 Proposed % Change 42 - LICENSES PERMITS 5,131,916 6,057,903 5,676,619 5,746,027 5,746,027 5,952,271 3.59% 43 - INTERGOVTAL REVENUES 5,175,738 4,540,267 4,379,680 2,289,407 4,611,356 3,593,906 56.98% 44 - PROPERTY TAXES 123,224,714 128,483,552 138,358,730 141,373,233 142,715,981 149,296,403 5.60% 45 - SALES TAX 38,956,275 46,164,860 46,552,459 48,532,772 45,257,552 45,299,626 -6.66% 46 - TRANSIENT OCCUPANCY 16,886,197 26,677,331 30,201,648 31,986,150 31,986,150 32,625,873 2.00% 47 - OTHER TAXES 8,780,433 9,109,927 10,079,710 8,937,999 8,937,999 9,587,638 7.27% 51 - MISC REVENUES 1,297,646 962,876 2,633,912 -363,054 -115,205 -360,266 -0.77% 52 - SERVICE FEES & CHARG 18,335,909 22,867,500 25,187,124 24,429,291 24,549,291 25,230,457 3.28% 53 - FINES & PENALTIES 4,012,862 4,156,910 3,838,752 3,799,784 3,799,784 3,996,299 5.17% 54 - INVESTMENT EARNINGS 377,519 -2,615,502 1,690,399 1,750,000 1,750,000 1,904,925 8.85% 55 - PROPERTY INCOME 5,094,422 6,791,937 7,530,393 8,125,682 9,426,682 9,625,353 18.46% 55 - PARKING REVENUE 7,074,853 7,237,498 7,420,314 7,900,099 7,900,099 8,271,651 4.70% 56 - DONATIONS & CONTRIBUTIONS 241,871 874,978 142,030 412,300 482,123 375,321 -8.97% 61 - NON-OPERATING SOURCE 118,273 116,292 618,996 118,047 118,047 131,590 11.47% 69 - TRANSFERS 10,335,111 1,284,630 18,428,263 19,020,967 26,477,909 19,767,775 3.93% Grand Total 245,043,739 262,710,959 302,739,030 304,058,704 313,643,795 315,298,822 3.70% 315,298,822 PROPERTY TAXES, $149.3 M SALES TAX, $45.3 M TRANSIENT OCCUPANCY TAX, $39.8 M (Gross) / $32.6 M (Net) OTHER REVENUES, $68.3 M TRANSFERS, $19.8 M FISCAL YEAR 2024-25 PROPOSED REVENUE PROPERTY TAX SALES TAX TRANSIENT OCCUPANCYTAX OTHER REVENUES TRANSFERS20 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 010 - GENERAL FUND 42 - LICENSES PERMITS 421000 - BICYCLE LICENSES 3 4 - - - - 0.00%421010 - DOG LICENSES 114,346 118,865 110,708 116,000 116,000 121,630 4.85%421011 - DOG LICENSES - CITY NAT BANK 5,937 4,362 4,920 5,630 5,630 - -100.00%421015 - OUTDOOR DINING PERMIT 2,484 2,542 4,210 2,500 2,500 2,500 0.00%421020 - GREASE DISPOSAL IN LIEU 1,152 1,198 1,222 - - - 0.00%421025 - STREET CLOSURE PERMITS 80,387 78,861 82,245 85,000 85,000 85,000 0.00% 421030 - MISC LICNS FEES & PERMITS - 320 - - - - 0.00%421035 - RECORDS MANAGEMENT FEE 67,680 80,614 73,733 78,088 78,088 80,253 2.77%422000 - BUILDING PERMITS 3,158,823 3,727,340 3,316,698 3,570,003 3,570,003 3,544,309 -0.72%422001 - CC FEES BUILDING PERMITS (173,406) (154,269) (2,048) (67,825) (67,825) - -100.00% 422002 - EXTENSION FEES - - 34,467 6,269 6,269 33,787 438.99%422005 - ELECTRICAL PERMITS 488,941 487,970 385,817 418,069 418,069 399,585 -4.42%422010 - GRADING PERMITS 242,908 319,843 230,551 288,314 288,314 263,100 -8.75%422015 - DEMOLITION PERMITS 97,429 311,652 334,307 150,000 150,000 225,000 50.00% 422020 - PLUMBING PERMITS 310,292 333,469 286,071 296,147 296,147 320,042 8.07%422025 - MECHANICAL PERMITS 338,051 312,857 276,137 293,506 293,506 287,754 -1.96%422035 - POOL/SPA PERMITS 111,546 114,695 108,551 124,435 124,435 109,425 -12.06%422050 - PHOTO VOLTAIC PLAN CHECK 47,694 75,319 128,109 102,795 102,795 129,381 25.86%422055 - PHOTO VOLTAIC PERMIT 48,883 67,215 136,669 102,123 102,123 151,325 48.18%423000 - HARBOR PLAN CHECK (BLDG)17,740 20,419 28,664 23,519 23,519 36,537 55.35%423005 - HARBOR PERMIT 19,030 16,533 22,172 18,086 18,086 29,342 62.24%424000 - POLICE TOW FRANCHISE FEE 150,538 133,616 108,826 130,000 130,000 130,000 0.00%424005 - SOLICITATION PERMIT FEE 198 344 414 368 368 300 -18.48%424006 - PAWN/2ND HAND DEALER PRMIT FEE 1,261 4,135 4,173 3,000 3,000 3,000 0.00%42 - LICENSES PERMITS Total 5,131,916 6,057,903 5,676,619 5,746,027 5,746,027 5,952,271 3.59%43 - INTERGOVTAL REVENUES 431000 - MOTOR VEHICLE LICENSE FEE 62,914 99,196 87,287 63,000 63,000 83,132 31.96%431015 - ST HIGHWAY MAINT FEES 32,225 32,225 32,225 32,225 32,225 32,225 0.00%431025 - POLICE OFF STANDARD/TRAINING 24,370 57,119 28,319 60,000 60,000 60,000 0.00%431027 - PP-GEMT-IGT - - - - 1,159,970 1,196,103 0.00%431030 - OC PUB SAFETY AUGMENTATION 1,013,153 1,278,556 1,339,929 1,301,930 1,301,930 1,400,000 7.53% 431035 - STATE MANDATED COST REIMB 74,295 54,352 22 - - - 0.00%431045 - CORRECTION TRAINING REIMB 6,300 6,864 5,735 5,500 5,500 5,500 0.00%431055 - PROP 69 FROM COUNTY OF ORANGE 5,578 11,369 - 37,847 37,847 - -100.00%431065 - DISPATCH TRAINING REIMB - 3,272 6,105 5,000 5,000 5,000 0.00% 431070 - CALIF LITERACY CAMPAIGN 45,000 44,769 47,802 - 46,594 - 0.00%431080 - SLS GRANT FUND OC LIBRARY 5,307 2,337 - - 4,516 - 0.00%431105 - BULLET PROOF VEST PROGRAM 4,567 8,940 8,029 10,000 10,000 10,000 0.00%431135 - REFNDS&REBATES FROM GOVT 74,629 127,705 833,988 - - - 0.00% 431145 - MEASURE M2 FAIR SHARE 144,043 178,543 193,841 165,678 165,678 165,678 0.00%431245 - CAL OES 1,597,517 1,114,258 165,426 - - - 0.00%431246 - MEDI-CAL IGT 655,324 352,602 838,207 - 1,017,509 - 0.00%431250 - EMERGENCY MGMT ASST GRNT 11,038 4,265 11,706 - -- 0.00%431260 - DEPT OF CONSERVATION GRNT 21,323 21,509 21,140 22,000 22,000 22,000 0.00%431285 - SANTA ANA COLLEGE 142,575 136,692 127,655 100,000 100,000 155,000 55.00%431295 - AB109 FUNDING REIMB 15,664 13,606 8,642 13,836 13,836 - -100.00%431315 - COUNTY OF ORANGE CONTRB - 246,111 239,365 250,000 250,000 250,000 0.00%431325 - BBSC MAINT 7,276 7,321 6,924 7,500 7,500 7,500 0.00%431430 - MWDOC REBATE - - 10,670 - - - 0.00%431453 - FEDERAL GRANTS - - 63,083 - 62,000 - 0.00%431454 - STATE GRANTS - - - - 31,360 31,360 0.00%431455 - OTHER GOVT GRANTS 94,717 546,852 290,118 194,891 194,891 145,408 -25.39%431465 - BSCC LOCAL LAW ENFORCEMENT - 2,970 - - - - 0.00%431472 - ABC GRANT - 19,153 - - - - 0.00%431490 - CAL RECYCLE - 122,038 - - - - 0.00%431520 - CARES ACT - DOF 1,059,137 - - - - - 0.00% 431525 - CARES ACT - HHS PRVDR RELIEF - 39,793 - - - - 0.00%431530 - CARES ACT – EDD UNEMPLOYMENT 78,786 - - - - - 0.00%431545 - SART EXAM REIMBURSEMENT - 7,850 13,461 20,000 20,000 25,000 25.00%43 - INTERGOVTAL REVENUES Total 5,175,738 4,540,267 4,379,680 2,289,407 4,611,356 3,593,906 56.98% 44 - PROPERTY TAXES 411000 - PROPERTY TAX CURRENT SECURED 100,482,487 104,358,435 112,447,608 118,042,051 120,096,016 125,190,766 6.06%411005 - PROP TAX IN LIEU OF VLF 10,949,897 11,443,913 12,272,762 12,830,132 13,058,813 13,598,010 5.98%411010 - PROPERTY TAX CUR UNSECURED 3,003,690 3,295,075 3,349,752 3,545,657 3,605,758 3,341,848 -5.75% 411015 - PRIOR YEAR PENLTY/INTREST 247,835 287,637 340,174 247,835 247,835 247,835 0.00%411020 - SUPPLEMENTAL TAXES 2,041,933 2,364,173 4,823,277 819,614 819,614 2,130,000 159.88%411025 - PROP TAX HOMEOWNERS EXEMPT 483,632 480,111 495,411 570,895 570,895 570,895 0.00%411030 - RDA RESIDUAL 1,912,109 2,086,161 2,277,006 1,917,049 1,917,049 1,917,049 0.00%411040 - RDA PASS THROUGH 35,474 20,480 55,308 - - - 0.00%414040 - PROPERTY TAX TRANSFERS 4,067,657 4,147,567 2,297,432 3,400,000 2,400,000 2,300,000 -32.35%44 - PROPERTY TAXES Total 123,224,714 128,483,552 138,358,730 141,373,233 142,715,981 149,296,403 5.60%45 - SALES TAX 412000 - PROP TAX IN LIEU OF SALES TAX - - - - - - 0.00% 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 21 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 412005 - SALES AND USE TAX 39,719,152 46,752,855 47,111,281 49,182,772 45,907,552 45,847,599 -6.78%412010 - SALES TAX RECOVERY (36,052) (24,036) (28,798) (50,000) (50,000) (46,373) -7.25%412015 - SALE TAX SHARING AGRMENT (726,824) (563,959) (530,024) (600,000) (600,000) (501,600) -16.40%45 - SALES TAX Total 38,956,275 46,164,860 46,552,459 48,532,772 45,257,552 45,299,626 -6.66%46 - TRANSIENT OCCUPANCY 413000 - UTOT RESIDENTIAL CVB PAYMENTS (1,114,479) (1,455,526) (1,723,723) (1,871,100) (1,871,100) (1,855,902) -0.81% 413005 - UTOT RESIDENTIAL TAX 6,255,621 8,167,717 10,011,796 10,395,000 10,395,000 10,310,565 -0.81%413010 - UTOT HOTEL TAX 14,159,265 24,339,784 26,722,512 28,612,500 28,612,500 29,477,085 3.02%413020 - UTOT HOTEL CVB PAYMENTS (2,539,557) (4,374,645) (4,808,936) (5,150,250) (5,150,250) (5,305,875) 3.02%413021 - TOT AUDIT RECOVERY 125,347 - - - - - 0.00%46 - TRANSIENT OCCUPANCY Total 16,886,197 26,677,331 30,201,648 31,986,150 31,986,150 32,625,873 2.00%47 - OTHER TAXES 411045 - COIN OP MACHINE FEE - - - - - - 0.00%414000 - AUDIT RECOVERY 8,235 - - - - (4,117) 0.00% 414005 - UTILITY FRANCHISE TAX 1,155,211 1,293,385 1,615,815 1,189,867 1,189,867 1,420,169 19.36%414015 - CABLE FRANCHISE 1,828,589 1,775,640 1,698,652 1,800,000 1,800,000 1,735,032 -3.61%414025 - SOLID WASTE FRANCHISE TAX 1,220,424 1,492,253 1,682,059 1,314,700 1,314,700 1,545,517 17.56%414030 - BUSINESS LICENSE TAX 4,481,349 4,363,145 4,901,385 4,473,432 4,473,432 4,683,450 4.69%414035 - MARINE CHARTER TAX 86,626 185,503 181,800 160,000 160,000 207,587 29.74%47 - OTHER TAXES Total 8,780,433 9,109,927 10,079,710 8,937,999 8,937,999 9,587,638 7.27%51 - MISC REVENUES 511005 - PERS MEDICARE D REIMB - - - - - - 0.00%511015 - ADA EDU. & ENFORCE 69,679 67,579 - - - - 0.00%511021 - SALE OF LCFS CREDITS - 3,021 - - - - 0.00%511033 - SALE OF TOWELS 46 365 154 275 275 275 0.00%511035 - SALE OF MAPS & PUB 11,273 10,421 9,101 11,372 11,372 12,910 13.52%511040 - DAMAGE TO CITY PROPERTY 184,920 220,810 270,311 92,000 92,000 94,000 2.17%511045 - HOAG SR TRANSPORT GRANT 50,000 50,000 50,000 - - - 0.00%511050 - PRIVATE REFUNDS & REBATES 361,649 180,365 160,362 55,000 55,000 55,000 0.00%511053 - SETTLEMENTS - - 2,024,155 - - - 0.00%511055 - REVENUE N.O.C.(135,804) 96,480 221,672 6,220 7,939 3,502 -43.70% 511060 - PROGRAM REVENUES NOC 20 149 255 49 49 49 0.00%511065 - CABLE FRANCHISE PEG FEES 366,642 355,610 - - - - 0.00%511075 - BAD DEBT (364,349) (478,509) (302,113) (528,000) (528,000) (526,032) -0.37%511080 - FRIENDS OF THE LIBRARY 210,000 200,000 200,000 - 200,000 - 0.00% 511085 - NB LIBRARY FOUNDATION 113,000 31,555 - - 46,130 - 0.00%511103 - REPLACEMENT ID BADGE FOR EE 45 30 15 30 30 30 0.00%511110 - VNB PUBLIC BENEFIT FEE 150,000 225,000 - - - - 0.00%511130 - NC ANNEX DEDUCTIONS (1,087) - - - - - 0.00% 511150 - UNCLAIMED PROPERTY REVENUE 281,611 - - - - - 0.00%51 - MISC REVENUES Total 1,297,646 962,876 2,633,912 (363,054) (115,205) (360,266) -0.77%52 - SERVICE FEES & CHARG 521000 - REGULATORY PERMIT FEES 4,032 13,890 26,375 23,383 23,383 26,375 12.80%521001 - S.T. LODGING PERMITS - INITIAL 77,869 33,984 14,929 12,168 12,168 14,929 22.69%521002 - S.T. LODGING PERMITS - RENEWAL 16,320 82,938 88,026 90,869 90,869 93,656 3.07%521003 - S.T. LODGING PERMITS - RNSTMNT - 455 4,927 - - - 0.00%521010 - TBID ADMIN FEE 5,062 9,697 12,019 5,889 5,889 14,715 149.87%521015 - PLANNING PERMIT FEES 350,233 376,867 522,539 482,206 482,206 503,306 4.38%521020 - WITNESS FEES/SUBPOENA 32,891 43,858 12,965 12,420 12,420 12,420 0.00%521025 - PLAN CHECKING FEES 3,308,979 3,205,433 3,244,415 4,015,264 4,015,264 3,519,881 -12.34%521028 - PUBLIC NOTICING FEE 42,245 68,871 61,602 67,758 67,758 54,166 -20.06%521030 - PLANNING PLANCHECK FEES 285,424 350,233 328,450 371,242 371,242 341,045 -8.13% 521035 - PLAN CHECK FEES GRADING 181,543 257,772 264,761 292,573 292,573 295,910 1.14%521036 - GRADING BOND FEE 445 910 - - - - 0.00%521040 - RESIDENTL BUILDNG RECRDS 397,311 308,246 194,768 199,507 199,507 20,000 -89.98%521044 - REAL PROPERTY FEE 663 6,004 3,212 1,490 1,490 1,535 3.02% 521045 - ASSESSMENT DISTRICT ADMIN 11,000 11,000 11,379 24,000 24,000 24,000 0.00%521050 - SPEC INSPECTION SVC FEES 32,342 49,147 36,598 48,227 48,227 55,975 16.07%521055 - APPEALS 3,407 3,430 3,430 1,766 1,766 3,946 123.44%521060 - WASHINGTON ST REFUSE BIN 1,350 27,424 26,077 25,000 25,000 25,000 0.00% 521065 - ENGINEERING SVC FEES 450,053 442,814 482,556 440,000 440,000 440,000 0.00%521075 - ENCROACHMENT PERMIT FEES 132,859 145,526 152,871 140,000 140,000 140,000 0.00%521080 - ENERGY COMPLIANCE REVIEW 142,223 130,126 130,967 146,290 146,290 135,481 -7.39%521085 - DISABLED ACCESS REVIEW 64,255 68,576 67,750 72,378 72,378 64,688 -10.62%521090 - COPIES/PLANS/SPECS/MISC 2,264 11,543 6,636 6,032 6,032 6,000 -0.53%521105 - PLAN CHECK OVERTIME 88,374 26,041 30,027 41,267 41,267 20,000 -51.54%521106 - PLAN CHECK OVERTIME 1,000 70 - 70 70 - -100.00%521110 - MARINE PROTECTION EDUCATION - 885 732 1,000 1,000 1,000 0.00%521115 - FINAL TRACT MAP 2,742 3,107 3,169 3,107 3,107 3,300 6.21%521120 - FINAL PARCEL MAP CHCKING 39,006 52,819 41,135 40,000 40,000 60,000 50.00%521125 - LOT LINE ADJUSTMENT 4,804 4,696 8,379 5,000 5,000 5,000 0.00%521130 - STREET EASEMENT/VACATION - 4,171 1,035 - - - 0.00%521135 - ENCROACHMENT/ENG AGREEMNT 51,162 61,742 29,109 50,000 50,000 30,000 -40.00%521140 - FIRE SAFETY SVCS MARINE OPS - 8,981 10,344 - - - 0.00% 22 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 521145 - JR LIFEGUARD SERVICE FEES 953,924 1,187,148 1,261,826 1,155,600 1,155,600 1,198,400 3.70%521155 - CERT FEES - - 40 500 500 - -100.00%521160 - POLICE EMERGENCY RESPONSE 280,449 203,401 3,673 225,000 225,000 100,000 -55.56%521165 - DISTURBANCE ADVISEMENT CARD 887 4,364 1,285 500 500 500 0.00%521166 - DAC COLLECTION SVC FEES - (45) (79) - - - 0.00%521170 - POLICE FINGERPRINT SVC 2,961 8,041 9,167 5,000 5,000 10,000 100.00% 521175 - POLICE MISCELLANEOUS SVC 435 167,874 128,561 120,000 120,000 120,000 0.00%521180 - IMPOUND RELEASE FEES 31,399 20,351 85,994 25,000 25,000 100,000 300.00%521185 - POLICE JAIL BOOKING FEES 109,497 (229) - - - - 0.00%521190 - POLICE MASSAGE PERMIT FEE 885 696 56 200 200 200 0.00% 521195 - PLAN CHECK FEES GRADING/OUT B 253,153 149,300 218 - - - 0.00%521196 - PLAN CHECK FEES GRADING/OUT P 1,062 6,438 - - - - 0.00%521197 - WQMP BLDG REVIEW - 20,097 - 13,105 13,105 - -100.00%521198 - WQMP PLN REVIEW - 500 4,000 - - - 0.00% 521210 - FIRE ANNUAL & SPC PMTS 153,542 222,559 220,296 152,181 152,181 210,000 37.99%521215 - FIRE PLAN CHECK 127,828 157,131 127,638 135,857 135,857 141,776 4.36%521220 - FIRE CONST INSPECTION 92,323 109,483 114,070 108,036 108,036 122,251 13.16%521230 - LOUD UNRULY GATHERING ORD 247 2,142 - 1,000 1,000 3,000 200.00%521240 - PARAMEDIC SUBSCRIPTION FEE 274,541 274,210 274,192 260,000 260,000 394,800 51.85%521245 - PARAMEDIC SERVICE FEE 3,864,804 4,174,401 5,142,292 4,174,669 4,174,669 4,500,000 7.79%521260 - ALARM APPLICATION FEES 415 448 1,781 1,000 1,000 1,000 0.00%521265 - ALARM PERMIT RENEWAL FEES 75,062 73,458 76,346 100,000 100,000 75,000 -25.00%521270 - ALARM MONITORING FEES 30,761 12,293 50,282 40,000 40,000 40,000 0.00%521310 - RECYCLING FEES 1,342,626 2,390,604 2,607,803 2,392,920 2,392,920 2,441,185 2.02%521315 - REFUSE FRANCHISE APP FEE 12,030 1,900 950 - - - 0.00%521350 - ADMINISTRATIVE SERVICE WATER 2,189,401 2,094,969 1,788,252 1,932,200 1,932,200 2,034,751 5.31%521355 - ADMINISTRATIVE SERVICE SEWER 406,944 308,673 508,329 517,528 517,528 611,359 18.13% 521356 - ADMINISTRATIVE SERVICE IT - - 452,232 483,772 483,772 518,110 7.10%521357 - ADMINISTRATIVE SERVICE WC - - 288,089 - - 217,348 0.00%521358 - ADMINISTRATIVE SERVICE GL - - 268,808 267,770 267,770 267,770 0.00%521360 - WATER ESTABLISHMENT FEE - 116 633 - - - 0.00% 521365 - PASSPORT EXECUTION FEE - 28,525 34,394 25,000 25,000 28,000 12.00%521370 - PASSPORT PHOTOS - 7,225 17,605 10,000 10,000 12,000 20.00%521371 - NOTARY SERVICES - 10 30 200 200 100 -50.00%521375 - PLANNING HOURLY RATE FEES 80,397 114,732 71,451 50,000 50,000 51,500 3.00% 521380 - CITY STAFF SERVICE FEE 85,748 54,762 50,681 44,688 44,688 29,809 -33.29%521400 - OTS CITY STAFF SERVICES 4,623 4,031 9,177 - - - 0.00%521405 - AQUATICS PROGRAMS 31,688 104,301 125,301 110,000 114,000 121,000 10.00%521410 - YOUTH DAY CAMPS 109,912 212,551 208,189 193,000 199,500 229,500 18.91%521415 - PRESCHOOL CAMPS 297 26,938 28,636 26,000 26,000 26,000 0.00%521420 - FIELD LIGHT FEES 35,344 49,792 50,689 48,000 48,000 60,000 25.00%521425 - FEE BASED CLASSES 395,078 1,132,849 1,578,994 1,375,000 1,425,000 1,535,000 11.64%521426 - TIDELANDS FEE BASED CLASSES 162,990 475,408 369,299 400,000 410,000 410,000 2.50%521427 - TIDELANDS BOATING PROGRM CLASS 43,445 93,607 81,908 110,000 110,000 110,000 0.00%521435 - RACKET SPORTS 100,831 156,701 172,441 167,500 175,500 208,000 24.18%521445 - SPECIAL EVENT PERMIT FEES 26,252 138,101 113,971 135,000 135,000 135,000 0.00%521450 - SPECIAL EVENTS 2,268 8,951 28,101 20,000 20,000 22,000 10.00%521455 - SURFING CLASSES 595,946 1,031,509 1,072,063 1,100,000 1,116,000 1,216,000 10.55%521460 - DROP IN MEMBERSHIPS 28 3,599 9,061 6,500 6,500 9,000 38.46%521470 - FITNESS MEMBER FEES 8,162 170,432 223,846 185,852 188,852 228,000 22.68%521475 - ADULT SPORTS 36,188 276,453 298,537 310,320 314,320 314,320 1.29%521480 - TINY TOT PROGRAM 9,122 36,731 45,118 40,000 40,000 - -100.00% 521485 - YOUTH SPORTS 46,565 75,301 92,900 78,000 78,000 88,700 13.72%521490 - YOUTH AFTER SCHOOL PROG 234,607 173,366 219,973 226,800 229,800 229,800 1.32%521500 - PERSONAL TRAINER FEES 31,183 104,052 106,717 130,957 132,457 132,457 1.15%521555 - WATER QUALITY INSPECTION 19,037 163,102 47,777 25,000 25,000 50,000 100.00% 521600 - VIDEOPLAN RENTAL (97) 1,299 1,243 1,200 1,200 1,200 0.00%521605 - RENTAL BOOK REVENUE 51 111 - - - - 0.00%521610 - RUN SUPPLIES - 5,285 3,018 2,000 2,000 2,000 0.00%521620 - HELICOPTER PROG REIMB MISC 860 1,654 - 1,000 1,000 - -100.00% 521625 - SCHOOL RESOURCE OFFICER 179,501 295,601 288,438 325,000 325,000 325,000 0.00%521630 - CITATION SIGNOFF FEE 216 122 1,204 200 200 200 0.00%521635 - PD RANGE USAGE FEE 7,600 11,400 15,200 24,000 24,000 24,000 0.00%521640 - OASIS CLASS FEES 90,988 409,991 475,084 448,667 462,667 514,000 14.56%521645 - ELECTION FEES 6,000 - 10,500 4,500 4,500 4,500 0.00%521650 - LSS - AFTER HOURS INSPECTIONS - 6,122 4,161 1,128 1,128 - -100.00%521665 - OTHER SERVICES FEES 243 5,913 1,457 - - 600 0.00%521666 - ELECTRIC VEHICLE CHARGE 19,491 39,996 55,570 33,000 33,000 60,000 81.82%521670 - AC ANIMAL IMPOUND FEE 4,727 6,050 4,063 5,000 5,000 5,000 0.00%521671 - AC BOARDING FEE 2,555 2,805 5,350 3,000 3,000 3,000 0.00% 23 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 521673 - AC OWNER RELINQUISHMENT FEE 1,785 2,585 700 1,500 1,500 1,500 0.00%521674 - AC NON ALTER FEE 590 723 971 800 800 800 0.00%521675 - AC ADOPTION FEE 26,436 32,939 22,528 28,000 28,000 20,000 -28.57%521680 - OC RECORDING FEE 216 264 224 235 235 194 -17.54%521685 - EXAM PROCTOR FEES - 35 2,640 1,500 1,500 2,500 66.67%52 - SERVICE FEES & CHARG Total 18,335,909 22,867,500 25,187,124 24,429,291 24,549,291 25,230,457 3.28% 53 - FINES & PENALTIES 531001 - COLLECTIONS 65,028 85,871 127,728 45,000 45,000 60,990 35.53%531002 - COLLECTIONS SERVICE FEE (16,024) (19,618) (30,069) (15,000) (15,000) (15,000) 0.00%531020 - FALSE ALARMS FINES 36,244 90,034 1,475 - - - 0.00% 531030 - FALSE ALARMS PENALTIES 93,859 41,170 33,862 90,000 90,000 60,000 -33.33%531035 - LIBRARY FINES 32,013 46,022 51,075 45,000 45,000 40,000 -11.11%531040 - AIMS HOLDING ACCOUNT 1,408 2,687 (2,050) - - - 0.00%531041 - TURBO HOLDING ACCOUNT - - 1,550 - - - 0.00% 531045 - REGULAR PARKING FINES 4,076,482 3,957,454 3,720,949 3,850,000 3,850,000 3,850,000 0.00%531046 - PARKING CITE COLLECTION SVC (29,354) (42,946) (33,862) (16,119) (16,119) (16,119) 0.00%531047 - OC ALLOCATION OF PARKG PENLTY (703,462) (674,867) (614,315) (665,000) (665,000) (665,000) 0.00%531050 - GENERAL FINES 52,390 89,050 4,766 3,793 3,793 20,000 427.29%531055 - MOTOR VEHICLE FINES 169,680 187,967 204,882 180,000 180,000 180,000 0.00%531060 - DELINQUENCY PENALTY 17,432 32,042 23,527 26,119 26,119 26,119 0.00%531065 - RETURNED CHECKS FEES 900 573 549 2,250 2,250 2,000 -11.11%531070 - ADMINISTRATIVE CITATION FINES 207,504 338,173 284,608 235,335 235,335 432,066 83.60%531071 - ADMIN CITE COLLECTION SVC FEE (6,193) (14,141) (8,804) (11,594) (11,594) (8,757) -24.47%531110 - DISPOSED CASES 14,957 37,437 72,880 30,000 30,000 30,000 0.00%53 - FINES & PENALTIES Total 4,012,862 4,156,910 3,838,752 3,799,784 3,799,784 3,996,299 5.17%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,598,624 1,237,762 1,905,894 1,750,000 1,750,000 1,402,120 -19.88%541005 - FAIR VALUE OF INVESTMENTS (1,221,105) (3,853,265) (215,495) - - 502,805 0.00%54 - INVESTMENT EARNINGS Total 377,519 (2,615,502) 1,690,399 1,750,000 1,750,000 1,904,925 8.85%55 - PROPERTY INCOME 551000 - OCEANFRONT ENCROACHMENT 249,444 256,669 - - - - 0.00% 551005 - NEWPORT PIER FARMERS MARKET 3,630 4,054 4,186 4,163 4,163 4,267 2.50%551006 - LIDO VILLAGE FARMERS MARKET 5,781 (2,767) - - - - 0.00%551010 - NEWPORT DUNES LEASE 1,800 1,800 1,800 1,800 1,800 1,800 0.00%551020 - BEACON BAY (SPLIT)1,615,439 1,696,966 1,861,841 1,869,567 1,869,567 1,951,000 4.36% 551025 - TELECOM SITE LICENSE FEE 116,890 122,818 137,098 137,000 137,000 25,800 -81.17%551026 - EVGO SITE LICENSE FEE 4,512 3,565 1,079 1,100 1,100 1,100 0.00%551027 - TELECOM SITE UTILITY FEE - 27,396 14,400 7,500 7,500 7,500 0.00%551030 - TELESCOPE FRANCH (SPLIT)759 1,098 1,024 1,484 1,484 1,484 0.00% 551050 - BYB SLIPS (SPLIT)1,390,306 1,415,589 1,744,954 1,645,650 1,645,650 1,836,954 11.62%551060 - BASIN MARINE SHIP (SPLIT)130,220 134,961 154,673 113,950 113,950 159,000 39.53%551065 - BYB GARAGES (SPLIT)78,917 80,498 87,341 86,920 86,920 90,100 3.66%551070 - BYB ELECTRICITY (SPLIT)9,948 9,703 10,157 9,540 9,540 9,540 0.00%551075 - HERITAGE YACHT (SPLIT)13,514 13,406 14,273 14,575 14,575 15,105 3.64%551080 - GALLEY CAFE (SPLIT)31,013 31,633 32,266 32,532 32,532 35,510 9.15%551085 - BYB APARTMENTS (SPLIT)37,189 37,934 41,284 41,128 41,128 21,330 -48.14%551086 - BYB OFFICES (SPLIT)19,820 20,219 20,643 20,829 20,829 20,935 0.51%551105 - BALBOA YACHT CLUB 16,364 - 7,624 7,624 7,624 8,827 15.78%551115 - RENTAL OF PROPERTY - 67,987 30 1,200,000 1,200,000 - -100.00%551120 - WNCC PACIFICA 2,332 273,430 294,634 298,000 298,000 - -100.00%551121 - NEWPORT OUTRIGGER CANOE CLUB 2,400 2,400 2,400 2,400 2,400 2,400 0.00%551122 - CAL REC EASEMENT 39,541 40,874 43,152 44,000 44,000 45,660 3.77% 551123 - MCFADDEN SQUARE ATM KIOSK 9,622 12,173 11,847 9,000 9,000 9,000 0.00%551124 - CASTAWAYS OUTRIGGER 2,265 2,400 2,400 2,400 2,400 2,400 0.00%551130 - LIDO HOUSE HOTEL 519,847 1,224,035 1,199,727 1,200,000 1,200,000 1,200,000 0.00%551135 - BUS SHELTERS 71,490 71,490 71,490 71,490 71,490 25,000 -65.03% 551140 - CIVIC CENTER FOOD SERVICE 43,917 33,222 27,071 4,500 4,500 1,500 -66.67%551150 - MARINA PARK CONCESSION 9,459 7,383 13,245 6,500 6,500 6,500 0.00%551151 - MARINA PARK CATERING 69 2,501 6,180 4,000 4,000 4,000 0.00%551152 - WELLS FARGO LEASE 18,171 12,301 13,120 13,400 13,400 13,600 1.49% 551155 - BCR HARBOR DAY 13,044 13,550 14,286 14,750 14,750 15,300 3.73%551165 - FACILITY RENTAL FEES 495,045 810,006 781,615 870,000 870,000 904,900 4.01%551167 - TIDELANDS FACILITY RENTALS 4,236 12,269 22,584 12,000 12,000 12,000 0.00%551170 - YSC FIELD FEES 97,151 177,936 185,101 201,000 201,000 215,000 6.97%551175 - OASIS FACILITY FEES (885) 29,341 41,329 40,000 40,000 42,000 5.00%551180 - OASIS TRANSPORTATION FEES 15,280 20,641 22,513 23,000 23,000 23,000 0.00%551200 - BALBOA PIER CONCESSION 4,685 4,800 4,800 4,680 4,680 4,680 0.00%551210 - CORONA DEL MAR CONCESSION 20,628 18,885 32,178 10,000 10,000 10,000 0.00%551215 - CIVIC CNTR COMM ROOM FEES (3,509) 94,652 119,987 95,000 95,000 120,000 26.32%551230 - LIBRARY FACILITIES FEE - - 2,461 - - - 0.00%551305 - 1201 DOVE STREET PROP MGR REVN - - 479,367 - 1,300,000 2,772,861 0.00%551310 - NEWPORT HARBOR LAWN BOWLING - - - - 1,000 1,000 0.00%551470 - CDM FARMERS MARKET 4,091 4,120 4,234 4,200 4,200 4,300 2.38% 24 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 553310 - NEWPORT BLVD 230,324 251,370 249,798 271,196 271,196 282,044 4.00%553315 - NEWPORT BUSINESS 340,896 431,418 579,656 466,629 466,629 485,295 4.00%553320 - BALBOA BUSINESS 23,026 309,896 325,476 335,276 335,276 348,687 4.00%553325 - COAST HIGHWAY 23,450 22,591 22,171 24,435 24,435 25,412 4.00%553330 - LIDO SHOPPING 237,673 342,247 378,184 369,880 369,880 384,675 4.00%553335 - NEWPORT/BALBOA BLVD 236,636 180,548 147,663 194,933 194,933 202,730 4.00% 553340 - BALBOA STRIP 1 MCFADDN TO 15 233,469 96,282 175,268 159,854 159,854 166,248 4.00%553345 - 15TH STREET 222,929 210,766 189,432 225,034 225,034 234,036 4.00%553350 - BALBOA STRIP 2 10TH TO 15TH 216,644 160,198 146,032 173,270 173,270 180,201 4.00%553365 - CENTRAL LOT 75,021 111,614 126,327 120,721 120,721 125,550 4.00% 553371 - MARCUS/32ND STREET LOT 93,264 73,652 75,984 79,662 79,662 82,849 4.00%553375 - WASHINGTON STREET LOT 3,823 38,938 43,467 42,115 42,115 43,800 4.00%553385 - CITY HALL 27,562 30,981 32,566 33,509 33,509 34,849 4.00%553390 - MCFADDEN 538,288 584,729 594,315 632,239 632,239 657,528 4.00% 553395 - SEASHORE LOT 388,123 259,489 233,090 280,645 280,645 291,871 4.00%553410 - CANNERY VILLAGE LOT 45,075 41,883 42,973 44,292 44,292 46,063 4.00%553415 - CANNERY VILLAGE A 91,346 95,661 111,262 99,979 99,979 103,978 4.00%553420 - CANNERY VILLAGE B 145,131 221,982 224,869 239,941 239,941 249,511 3.99%553425 - CANNERY VILLAGE C 183,884 213,428 201,812 230,844 230,844 240,078 4.00%553430 - BALBOA STRIP 3 10TH TO ALVARDO 156,935 98,396 111,053 106,426 106,426 110,683 4.00%553435 - WEST NEWPORT 49TH TO LUGONIA 137,723 102,151 80,991 110,250 110,250 114,660 4.00%553440 - WEST NEWPORT 96,773 75,837 53,703 82,025 82,025 85,306 4.00%553445 - OVER/UNDER VARIANCES 46,503 (58,861) 19,861 49,293 49,293 49,293 0.00%553446 - MARINA PARK-MAIN LOT 216,209 236,352 218,412 256,167 256,167 266,413 4.00%553447 - MARINA PARK- EAST LOT 46,972 51,003 36,872 27,990 27,990 29,110 4.00%553448 - MARINA PARK-WEST LOT 80,109 81,033 81,160 87,821 87,821 91,334 4.00%553450 - IN LIEU PARKING 30,300 24,300 - - - - 0.00% 553455 - 26TH STREET PARKING 29,197 162,616 156,380 175,886 175,886 182,921 4.00%553460 - MARINERS LOT 18,081 28,350 36,080 30,675 30,675 31,902 4.00%553465 - NEWPORT BLVD LOT 70,757 71,988 66,558 77,862 77,862 80,977 4.00%553470 - BAYSIDE CDM PARKING LOT 8,346 12,215 14,577 12,326 12,326 12,819 4.00% 553475 - DAHLIA CDM PARKING LOT 16,183 25,772 32,013 27,875 27,875 28,990 4.00%553480 - COAST HIGHWAY PARKING 23,811 15,023 15,659 16,249 16,249 16,899 4.00%553485 - SUPERIOR LOT 92,336 66,640 46,061 - - - 0.00%553490 - 32ND STREET PARKING 165,373 118,080 102,640 127,715 127,715 132,824 4.00% 553495 - PALM STREET LOT 23,870 208,374 224,047 224,206 224,206 233,174 4.00%553505 - REGULAR PARKING PERMITS 610,500 621,417 648,189 647,130 647,130 667,580 3.16%553510 - ZONE #1 NPT ISLAND PARKING 247 414 475 247 247 490 98.38%553515 - ZONE #1 NPT ISLAND GUEST 5,489 5,605 14,801 5,489 5,489 15,269 178.17%553520 - ZONE #2 NEWPORT HEIGHTS 3,857 3,591 10,260 3,857 3,857 10,584 174.42%553525 - ZONE #3 ARALIA STREET 570 1,273 2,660 570 570 2,744 381.41%553530 - CORONA DEL MAR PARKNG LOT 2,312,172 2,108,845 2,096,474 2,273,838 2,273,838 2,364,732 4.00%553535 - PARKING METER FEES (400,259) (408,318) (442,756) (424,274) (424,274) (442,456) 4.29%553536 - PAY BY CELL TRANSACTION FEE (73,764) (92,275) (106,199) (43,978) (43,978) - -100.00%55 - PROPERTY INCOME Total 12,169,275 14,029,435 14,950,708 16,025,781 17,326,781 17,897,004 11.68%56 - DONATIONS & CONTRIBU 561000 - MCFADDEN SQ (CENTNIAL)3,500 3,750 3,000 2,750 2,750 2,750 0.00%561005 - PRVT DONATION/CONTRIBUTNS 80,620 93,520 73,467 8,050 48,389 40,000 396.89%561006 - DONATIONS - HOMELESS ASSIS 2,860 7,213 1,688 - - - 0.00%561008 - HOAG HOMELESS TASKFORCE CONTR.- 600,000 - 300,000 300,000 300,000 0.00%561010 - FRIENDS OF OASIS DONATNS 61,500 61,125 61,875 61,500 61,500 20,000 -67.48%561015 - CDM BID CONTRIBUTIONS - - - - - - 0.00% 561025 - DONATNS/PENINSULA FESTVL 2,250 2,500 2,000 5,000 5,000 2,000 -60.00%561035 - BAYVIEW LANDING AGMT 91,141 66,870 - 35,000 35,000 10,571 -69.80%561086 - MARINA PARK SAILING - 40,000 - -29,484 - 0.00%56 - DONATIONS & CONTRIBU Total 241,871 874,978 142,030 412,300 482,123 375,321 -8.97% 61 - NON-OPERATING SOURCE 611005 - SALE OF PROPERTY 14,755 10,119 493,950 10,000 10,000 15,000 50.00%611010 - SPECIAL LIGHTING DISTRICT 101,950 106,174 119,036 107,047 107,047 115,590 7.98%611025 - SALE OF SCRAP MATERIALS 1,569 - 6,010 1,000 1,000 1,000 0.00%61 - NON-OPERATING SOURCE Total 118,273 116,292 618,996 118,047 118,047 131,590 11.47%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691012 - TRANSFER IN FUND 012 2,765,286 - - - 1,000,000 - 0.00%691100 - TRANSFER IN TIDELAND FUND - - 18,380,271 19,020,967 19,020,967 19,767,775 3.93%691168 - TRANSFER IN PEG FEES FUND - - 47,992 - - - 0.00%691536 - TRANSFER IN NEIGHBORHOOD ENHAN 2,623,249 - - - - - 0.00%691563 - TRANSFER IN MISC SAH PROJECTS 0 - - - - - 0.00%691669 - TRANSFER IN AD #120 - - - - 302,500 - 0.00%691675 - TRANSFER IN AD #124 - - - - 927,800 - 0.00%691749 - TRANSFER IN UNINSURED CLAIMS 1,000,000 - - - - - 0.00%691750 - TRANSFER IN WORK COMP FUND 1,000,000 - - - - - 0.00%691752 - TRANSFER IN EQUIPMENT FUND 100,000 472,403 - - - - 0.00% 25 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 691753 - TRANSFER IN POLICE EQUIP FUND 100,000 - - - - - 0.00%691754 - TRANSFER IN 800 MHZ RADIO 446,576 - - - - - 0.00%691755 - TRANSFER IN PARKING EQUIP 100,000 - - - - - 0.00%691756 - TRANSFER IN FIRE EQUIP 100,000 - - - - - 0.00%691757 - TRANSFER IN RSS EQUIP 100,000 - - - - - 0.00%691764 - TRANSFER IN IT ISF 2,000,000 812,227 - - - - 0.00%69 - TRANSFERS Total 10,335,111 1,284,630 18,428,263 19,020,967 26,477,909 19,767,775 3.93%010 - GENERAL FUND Total 245,043,739 262,710,959 302,739,030 304,058,704 313,643,795 315,298,822 3.70% 012 - GENERAL FUND CAPITAL PROJECTS 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 8,137,059 21,301,066 8,430,000 6,000,000 12,151,250 6,500,000 8.33%691167 - TRANSFER IN OCEANFRONT ENCROAC - - 500,000 - - - 0.00%69 - TRANSFERS Total 8,137,059 21,301,066 8,930,000 6,000,000 12,151,250 6,500,000 8.33%012 - GENERAL FUND CAPITAL PROJECTS Total 8,137,059 21,301,066 8,930,000 6,000,000 12,151,250 6,500,000 8.33%100 - TIDE & SUBMERGED LANDS FUND 42 - LICENSES PERMITS 421005 - LIVE ABOARD PERMITS (NON COMM)10,835 16,695 16,037 15,000 15,000 16,000 6.67%421006 - LIVE ABOARD COMMERCIAL PERMITS - 181 - 200 200 200 0.00%423025 - PIER TRANSFER FEES 28,562 33,956 26,670 20,000 20,000 20,000 0.00%423030 - DREDGING PERMIT APPLICATN FEES 32,106 36,386 6,654 40,000 40,000 40,000 0.00%551034 - SHORT-TERM MOORING LICENSES - - - - 22,306 130,000 0.00%42 - LICENSES PERMITS Total 71,503 87,219 49,361 75,200 97,506 206,200 174.20% 43 - INTERGOVTAL REVENUES 431455 - OTHER GOVT GRANTS - - - - 6,000 - 0.00%43 - INTERGOVTAL REVENUES Total - - - - 6,000 - 0.00%51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 2,604 42,314 - - - - 0.00% 511055 - REVENUE N.O.C.- - 1,200 - - - 0.00%511075 - BAD DEBT (2,218) (2,072) (1,387) (590) (590) (590) 0.00%511120 - POLLTN LEGAL LIAB INS POLICY 53,679 990 182 - -- 0.00%51 - MISC REVENUES Total 54,065 41,232 (5) (590) (590) (590) 0.00% 52 - SERVICE FEES & CHARG 521055 - APPEALS 100 1,250 - -- -0.00%521180 - IMPOUND RELEASE FEES 9,942 25,005 12,949 10,000 10,000 10,000 0.00%521446 - HARBOR EVENT PERMITS 246 3,933 13,817 2,500 2,500 15,000 500.00% 521665 - OTHER SERVICES FEES 889 - 1,509 - - - 0.00%521690 - WAITLIST FEES 406 243 291 150 150 300 100.00%52 - SERVICE FEES & CHARG Total 11,584 30,430 28,566 12,650 12,650 25,300 100.00%53 - FINES & PENALTIES 531001 - COLLECTIONS - 491 475 - - - 0.00%531002 - COLLECTIONS SERVICE FEE - (88) (85) - - - 0.00%531060 - DELINQUENCY PENALTY 16,717 15,561 32,017 13,000 13,000 13,000 0.00%531070 - ADMINISTRATIVE CITATION FINES 8,785 18,887 16,867 12,000 12,000 12,000 0.00%531071 - ADMIN CITE COLLECTION SVC FEE (437) (839) (725) - - - 0.00%531105 - ABANDONED VESSEL AUCTION 10,879 3,354 3,552 5,000 5,000 6,000 20.00%53 - FINES & PENALTIES Total 35,944 37,365 52,100 30,000 30,000 31,000 3.33%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 146,455 127,362 108,738 192,208 192,208 134,976 -29.78%54 - INVESTMENT EARNINGS Total (1,194) (387,765) 29,970 192,208 192,208 134,976 -29.78%55 - PROPERTY INCOME 551015 - AMERICAN LEGION 137,120 150,372 167,481 145,000 145,000 216,000 48.97%551020 - BEACON BAY (SPLIT)1,411,399 1,543,443 1,788,754 1,977,125 1,977,125 2,080,000 5.20% 551030 - TELESCOPE FRANCH (SPLIT)627 974 908 1,316 1,316 1,316 0.00%551035 - MOORING PERMITS - ON SHORE 69,546 69,546 69,546 69,546 69,546 69,546 0.00%551040 - MOORING PERMITS - OFF SHORE 623,171 617,608 620,650 623,171 623,171 623,171 0.00%551050 - BYB SLIPS (SPLIT)653,171 653,171 653,171 653,171 653,171 653,171 0.00% 551051 - BYB DINGHY RACKS 2,450 2,658 2,296 2,400 2,400 2,500 4.17%551052 - MARINA PARK SLIPS 406,973 479,712 345,203 360,000 360,000 360,000 0.00%551053 - MARINA PARK DINGHY RACKS 8,365 8,297 8,291 8,000 8,000 8,000 0.00%551054 - MARINE ACTIVITIES PERMIT 15,563 33,828 34,374 25,000 25,000 16,000 -36.00% 551060 - BASIN MARINE SHIP (SPLIT)115,478 119,514 137,163 101,050 101,050 141,000 39.53%551065 - BYB GARAGES (SPLIT)35,344 35,344 35,344 35,344 35,344 35,344 0.00%551070 - BYB ELECTRICITY (SPLIT)8,821 8,605 9,007 8,460 8,460 8,460 0.00%551075 - HERITAGE YACHT (SPLIT)9,689 9,594 9,594 9,594 9,594 9,594 0.00%551080 - GALLEY CAFE (SPLIT)19,548 19,548 19,548 19,548 19,548 19,548 0.00%551085 - BYB APARTMENTS (SPLIT)30,456 30,456 30,456 30,456 30,456 18,915 -37.89%551086 - BYB OFFICES (SPLIT)17,576 17,930 18,304 18,471 18,471 18,565 0.51%551090 - HARBOR ISLAND 52,584 52,584 52,584 52,500 52,500 52,500 0.00%551095 - BAHIA CORINTHIAN 125,587 134,089 154,633 148,800 148,800 173,000 16.26%551110 - LIDO COMM ASSN ANTIBES 52,623 - 127,273 50,000 50,000 50,000 0.00%551125 - OC DOCK LEASE (SPLIT)1,011 - -- - - 0.00%551150 - MARINA PARK CONCESSION 80,000 80,000 80,000 80,000 80,000 80,000 0.00%551185 - BALBOA BAY CLUB LEASE 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 0.00%551195 - J A BEEK BALBOA ISLAND FERRY 98,705 96,405 97,267 99,000 99,000 99,000 0.00%551200 - BALBOA PIER CONCESSION 140,857 152,274 149,182 145,000 145,000 150,000 3.45%551225 - HARBOR BAIT BARGE 6,536 6,037 6,678 5,800 5,800 6,000 3.45%551235 - RESIDENTIAL PIERS 118,000 118,000 118,000 117,800 117,800 117,800 0.00% 551240 - LARGE COMM MARINA 248,441 248,441 248,441 248,441 248,441 248,441 0.00%551245 - SMALL COMM MARINA 47,662 47,662 46,852 47,662 47,662 47,662 0.00% 26 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 551250 - VESSEL CHRTR BUSINESS 26,833 26,833 26,023 26,833 26,833 26,833 0.00%551255 - VESSEL RENTAL FACILITY 20,560 20,560 18,993 20,560 20,560 20,560 0.00%551265 - YACHT CLUB GUEST SLIP 13,471 13,471 13,471 13,471 13,471 13,471 0.00%551270 - RESTAURANTS COMM PIERS 7,873 7,873 7,095 7,873 7,873 7,873 0.00%551275 - SHIPYARD COMM PIERS 6,559 6,559 6,559 6,559 6,559 6,559 0.00%551285 - OTHER BLDG OVER TDLD 5,325 5,325 5,325 5,325 5,325 5,325 0.00% 551290 - FUEL DOCK 4,710 4,710 4,710 4,710 4,710 4,710 0.00%551295 - SPORT FISHING CHRTR 4,446 4,446 4,446 4,446 4,446 4,446 0.00%551540 - SALE OF OIL 898,761 1,679,870 1,287,532 1,150,000 1,150,000 1,250,000 8.70%551560 - HOA NONMEM < 13K SQF 35,136 5,693 5,693 5,693 5,693 5,693 0.00% 551565 - HOA NONMEM 13-30K SQF 6,927 6,927 6,927 6,927 6,927 6,927 0.00%553355 - OCEAN FRONT 1,240,364 1,268,956 1,249,180 1,370,793 1,370,793 1,425,625 4.00%553360 - 19TH ST 115,543 113,822 103,955 123,123 123,123 128,048 4.00%553370 - BALBOA METERED LOT 271,544 286,098 303,195 309,427 309,427 321,804 4.00% 553400 - A STREET PARKING LOT 234,234 226,523 111,969 149,478 149,478 155,457 4.00%553405 - B STREET PARKING LOT 96,227 103,055 113,251 111,464 111,464 115,923 4.00%553446 - MARINA PARK-MAIN LOT 72,647 80,930 73,307 85,389 85,389 88,804 4.00%553447 - MARINA PARK- EAST LOT 15,772 8,130 7,160 6,998 6,998 7,278 4.00%553448 - MARINA PARK-WEST LOT 26,917 27,227 27,250 29,274 29,274 30,445 4.00%553500 - BALBOA PARKING LOT 2,305,126 2,296,881 2,176,057 2,480,889 2,480,889 2,580,125 4.00%553535 - PARKING METER FEES (190,687) (148,675) (84,801) (166,060) (166,060) (160,000) -3.65%553536 - PAY BY CELL TRANSACTION FEE (25,324) (27,554) (28,830) (20,251) (20,251) - -100.00%553537 - PARKING RESERV SYSTEM TN FEE (1,504) (1,144) - (1,688) (1,688) - -100.00%559106 - GASB 94 PPP INTEREST INCOME - - 1,185 - - - 0.00%559107 - GASB 94 PPP REVENUE ADJUSTMENT - - (594) - - - 0.00%55 - PROPERTY INCOME Total 12,739,928 14,242,460 14,201,845 13,825,050 13,825,050 14,362,601 3.89% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND 8,711,959 8,668,941 11,546,069 11,152,510 11,170,010 12,256,805 9.90%69 - TRANSFERS Total 8,711,959 8,668,941 11,546,069 11,152,510 11,170,010 12,256,805 9.90%100 - TIDE & SUBMERGED LANDS FUND Total 21,623,788 22,719,881 25,907,906 25,287,029 25,332,835 27,016,292 6.84%101 - TIDELANDS HARBOR CAP FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 404,878 416,225 617,424 436,141 436,141 707,038 62.11%541005 - FAIR VALUE OF INVESTMENTS (357,700) (1,434,907) (249,668) - - - 0.00%54 - INVESTMENT EARNINGS Total 47,178 (1,018,683) 367,756 436,141 436,141 707,038 62.11% 55 - PROPERTY INCOME 551035 - MOORING PERMITS - ON SHORE 91,213 94,642 95,896 75,000 75,000 100,000 33.33%551040 - MOORING PERMITS - OFF SHORE 526,951 548,624 566,842 550,000 550,000 580,000 5.45%551045 - MOORINGS GUEST 235,217 331,810 353,354 310,000 310,000 300,000 -3.23%551046 - MOORINGS TRANSFERS 78,083 76,424 53,655 60,000 60,000 60,000 0.00%551050 - BYB SLIPS (SPLIT)579,014 600,292 893,523 806,179 806,179 975,825 21.04%551065 - BYB GARAGES (SPLIT)34,637 36,042 42,109 41,736 41,736 44,556 6.76%551075 - HERITAGE YACHT (SPLIT)1,330 2,294 3,063 3,331 3,331 3,801 14.11%551080 - GALLEY CAFE (SPLIT)7,954 8,504 9,065 9,300 9,300 11,942 28.41%551085 - BYB APARTMENTS (SPLIT)2,523 3,183 6,154 6,016 6,016 - -100.00%551150 - MARINA PARK CONCESSION 121,386 206,238 202,249 150,000 150,000 170,000 13.33%551185 - BALBOA BAY CLUB LEASE 1,010,056 2,246,724 2,623,738 2,188,838 2,188,838 2,588,838 18.27%551235 - RESIDENTIAL PIERS 151,469 155,911 160,445 160,000 160,000 160,000 0.00% 551240 - LARGE COMM MARINA 517,363 541,278 589,833 585,559 585,559 617,559 5.46%551242 - MEDIUM COMM MARINA 82,789 85,465 90,671 90,000 90,000 93,000 3.33%551245 - SMALL COMM MARINA 91,852 96,365 107,137 103,298 103,298 109,338 5.85%551250 - VESSEL CHRTR BUSINESS 29,648 31,475 29,570 34,673 34,673 34,767 0.27% 551255 - VESSEL RENTAL FACILITY 23,986 25,547 33,518 27,992 27,992 42,440 51.61%551265 - YACHT CLUB GUEST SLIP 995 1,296 2,170 1,931 1,931 2,729 41.33%551270 - RESTAURANTS COMM PIERS 567 1,774 1,969 1,307 1,307 3,027 131.60%551275 - SHIPYARD COMM PIERS 9,687 10,084 11,182 10,883 10,883 11,741 7.88% 551285 - OTHER BLDG OVER TDLD 5,551 5,903 6,562 6,405 6,405 6,875 7.34%551290 - FUEL DOCK 5,201 5,522 6,123 6,000 6,000 6,390 6.50%551295 - SPORT FISHING CHRTR 4,910 5,212 5,780 5,652 5,652 6,054 7.11%551560 - HOA NONMEM < 13K SQF 14,034 14,672 15,869 15,727 15,727 16,507 4.96% 551565 - HOA NONMEM 13-30K SQF 7,286 7,746 8,639 8,475 8,475 9,073 7.06%55 - PROPERTY INCOME Total 3,633,703 5,143,027 5,919,116 5,258,302 5,258,302 5,954,462 13.24%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - 12,415 - - - 0.00%56 - DONATIONS & CONTRIBU Total - - 12,415 - - - 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 4,500,000 4,500,000 4,600,000 4,715,000 4,715,000 5,832,875 23.71%691100 - TRANSFER IN TIDELAND FUND - - - - - - 0.00%69 - TRANSFERS Total 4,500,000 4,500,000 4,600,000 4,715,000 4,715,000 5,832,875 23.71%101 - TIDELANDS HARBOR CAP FUND Total 8,180,881 8,624,344 10,899,287 10,409,443 10,409,443 12,494,375 20.03%105 - ASSET FORFEITURE FUND 53 - FINES & PENALTIES 531015 - NAFF (RNSP) FEDERAL - - - - - - 0.00%531080 - FED DOJ/PREVENTION 6,770 - - - - - 0.00% 27 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 531085 - FED DOJ/ENFORCEMENT 38,363 - - - - - 0.00%531090 - FEDERAL/DEPT OF TREASURY - 185,038 3,939 - - - 0.00%531095 - STATE PREVENTION - 337 1,428 - - - 0.00%531100 - STATE ENFORCEMENT - 1,910 8,091 - - - 0.00%53 - FINES & PENALTIES Total 45,133 187,285 13,458 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 12,536 5,656 9,049 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (10,973) (14,077) (797) - - - 0.00%54 - INVESTMENT EARNINGS Total 1,562 (8,421) 8,253 - - - 0.00% 61 - NON-OPERATING SOURCE 611005 - SALE OF PROPERTY 1,748 - - - - - 0.00%61 - NON-OPERATING SOURCE Total 1,748 - - - - - 0.00%105 - ASSET FORFEITURE FUND Total 48,443 178,864 21,710 - - - 0.00% 110 - OTS GRANT FUND 43 - INTERGOVTAL REVENUES 431350 - OTS SLCT TRFFC ENFRC FY14 - - - - - - 0.00%431360 - OTS REV 246,826 205,750 299,968 - 376,000 - 0.00%43 - INTERGOVTAL REVENUES Total 246,826 205,750 299,968 - 376,000 - 0.00% 110 - OTS GRANT FUND Total 246,826 205,750 299,968 - 376,000 - 0.00%111 - SLESF GRANT FUND 43 - INTERGOVTAL REVENUES 431020 - SLESF COPS REVENUE 205,263 211,400 215,174 250,000 250,000 250,000 0.00%43 - INTERGOVTAL REVENUES Total 205,263 211,400 215,174 250,000 250,000 250,000 0.00%111 - SLESF GRANT FUND Total 205,263 211,400 215,174 250,000 250,000 250,000 0.00%112 - MISCELLANEOUS GRANT FUND 43 - INTERGOVTAL REVENUES 431457 - OTHER INTERGOVERNMENTAL REV - - - - 9,911 - 0.00% 43 - INTERGOVTAL REVENUES Total - - - - 9,911 - 0.00%112 - MISCELLANEOUS GRANT FUND Total - - - - 9,911 - 0.00% 120 - COMM DEVL BLK GRANT FUND 43 - INTERGOVTAL REVENUES 431230 - FED HWY BRIDGE PRGM (HBP)- - - - - - 0.00%431235 - CDBG FUNDS 305,336 235,107 438,180 385,974 799,451 385,974 0.00%431535 - CARES ACT - CDBG 150,500 56,700 559,486 - 274,911 - 0.00%43 - INTERGOVTAL REVENUES Total 455,836 291,807 997,666 385,974 1,074,362 385,974 0.00% 55 - PROPERTY INCOME 551120 - WNCC PACIFICA - - - - - 305,000 0.00%55 - PROPERTY INCOME Total - - - - - 305,000 0.00%120 - COMM DEVL BLK GRANT FUND Total 455,836 291,807 997,666 385,974 1,074,362 690,974 79.02%121 - STATE GAS TAX FUND 43 - INTERGOVTAL REVENUES 431110 - GAS TAX APPORTIONMENT 2105 437,020 476,045 484,743 513,824 513,824 505,345 -1.65%431115 - GAS TAX APPORTIONMENT 2106 270,709 299,911 308,960 322,072 322,072 332,849 3.35%431120 - GAS TAX APPORTIONMENT 2103 572,301 678,357 694,031 730,957 730,957 676,473 -7.45%431125 - GAS TAX APPORTIONMENT 2107 591,361 569,107 660,625 615,526 615,526 631,704 2.63%431130 - GAS TAX ENGINEERING AID 2107.5 7,500 7,500 7,500 7,500 7,500 7,500 0.00%43 - INTERGOVTAL REVENUES Total 1,878,891 2,030,920 2,155,859 2,189,879 2,189,879 2,153,871 -1.64% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 41,006 38,595 53,607 21,669 21,669 95,646 341.40%541005 - FAIR VALUE OF INVESTMENTS (37,296) (38,595) (32,268) - - - 0.00%54 - INVESTMENT EARNINGS Total 3,710 - 21,339 21,669 21,669 95,646 341.40% 121 - STATE GAS TAX FUND Total 1,882,600 2,030,920 2,177,199 2,211,548 2,211,548 2,249,516 1.72%122 - MEASURE M FUND 43 - INTERGOVTAL REVENUES 431145 - MEASURE M2 FAIR SHARE 1,972,205 2,378,931 2,525,261 2,728,303 2,728,303 2,831,037 3.77%43 - INTERGOVTAL REVENUES Total 1,972,205 2,378,931 2,525,261 2,728,303 2,728,303 2,831,037 3.77% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 37,980 43,793 57,163 7,123 7,123 48,285 577.92%541005 - FAIR VALUE OF INVESTMENTS (33,877) (43,793) (28,116) - - - 0.00%54 - INVESTMENT EARNINGS Total 4,103 - 29,046 7,123 7,123 48,285 577.92% 122 - MEASURE M FUND Total 1,976,308 2,378,931 2,554,307 2,735,426 2,735,426 2,879,322 5.26%123 - MEASURE M-COMPETITIVE FUND 43 - INTERGOVTAL REVENUES 431150 - MEASURE M COMPETITIVE 166,182 - 172,390 - 2,192,247 - 0.00%43 - INTERGOVTAL REVENUES Total 166,182 - 172,390 - 2,192,247 - 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 5,010 - -- 0.00%691012 - TRANSFER IN FUND 012 25,000 - - - -- 0.00%69 - TRANSFERS Total 25,000 - 5,010 - -- 0.00%123 - MEASURE M-COMPETITIVE FUND Total 191,182 - 177,400 - 2,192,247 - 0.00%126 - SB1 GAS TAX RMRA FUND 43 - INTERGOVTAL REVENUES 431126 - GAS TAX SB1 LOAN REPAYMNT - - - - - -0.00%431127 - GAS TAX SB1 RMRA 2030 1,590,236 1,725,818 1,900,470 1,846,884 1,846,884 2,063,464 11.73%43 - INTERGOVTAL REVENUES Total 1,590,236 1,725,818 1,900,470 1,846,884 1,846,884 2,063,464 11.73%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 5,128 11,182 21,281 3,321 3,321 16,378 393.13% 541005 - FAIR VALUE OF INVESTMENTS (5,128) (11,182) 17,008 - - - 0.00%54 - INVESTMENT EARNINGS Total - - 38,290 3,321 3,321 16,378 393.13%126 - SB1 GAS TAX RMRA FUND Total 1,590,236 1,725,818 1,938,760 1,850,205 1,850,205 2,079,842 12.41% 135 - CONTRIBUTIONS FUND 43 - INTERGOVTAL REVENUES 431075 - OC SANITATION DST CONTRIB - - 34,918 - 739,999 - 0.00%431135 - REFNDS&REBATES FROM GOVT - 86,250 60,581 - 5,000 - 0.00%431220 - IRVINE RANCH WATER DIST 61,500 - - - 204,729 - 0.00% 431222 - OC WATER DISTRICT CONTRIBUTION - - 106,601 - - - 0.00%431225 - NEWPORT MESA UNFD SCHOOL DIST - - - - 104,268 - 0.00%431385 - DEPT OF BOATING & WATERWAYS 17,258 221,432 73,035 - 276,965 - 0.00%431455 - OTHER GOVT GRANTS 527,520 971,480 - - 231,236 - 0.00%431460 - OCTA BICYCLE FUNDING PROG - - 715,579 - 1,634,021 - 0.00%431490 - CAL RECYCLE 53,298 - 147,109 - 250,000 - 0.00%431505 - LBCWD REIMBURSEMENT - - 10,980 - -- 0.00%431550 - CRNAVIRUS RESPNSE & RELIEF SUP - - - - 252,095 - 0.00%43 - INTERGOVTAL REVENUES Total 659,575 1,279,162 1,148,803 - 3,698,313 - 0.00% 28 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - - - - 1,473 0.00%54 - INVESTMENT EARNINGS Total - - - - - 1,473 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS 100,000 66,992 492,038 - 8,479,970 - 0.00%561007 - 20A CONTRIBUTIONS 3,392,084 4,211,583 1,824,562 - 963,980 - 0.00%56 - DONATIONS & CONTRIBU Total 3,492,084 4,278,575 2,316,601 - 9,443,950 - 0.00% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691101 - TRANSFER IN TIDELAND HARBR CAP 4,184 - - - - - 0.00%691513 - TRANSFER IN FFP FUND - - - - 5,243,968 - 0.00%69 - TRANSFERS Total 4,184 - - - 5,243,968 - 0.00%135 - CONTRIBUTIONS FUND Total 4,155,843 5,557,737 3,465,404 - 18,386,231 1,473 0.00%137 - PCH RELINQUISHMENT 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - 8,428 - -- 0.00%51 - MISC REVENUES Total - - 8,428 - -- 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 25,686 14,399 4,671 36,533 36,533 1,473 -95.97%541005 - FAIR VALUE OF INVESTMENTS (22,747) (47,058) (27,592) - - - 0.00%54 - INVESTMENT EARNINGS Total 2,939 (32,659) (22,921) 36,533 36,533 1,473 -95.97%137 - PCH RELINQUISHMENT Total 2,939 (32,659) (14,493) 36,533 36,533 1,473 -95.97% 138 - ENVIRONMENTAL CONTRIBUTIONS 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT 116,047 194,453 - - 1,369,500 - 0.00%431388 - DEPT OF WATER RESOURCES - - - - 1,600,000 - 0.00%431500 - CLEAN BEACHES INITIATIVE 424,763 88,999 - - 218,238 - 0.00%431454 - STATE GRANTS - - - - - 4,100,000 0.00% 43 - INTERGOVTAL REVENUES Total 540,810 283,452 - - 3,187,738 4,100,000 0.00%51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 1,043,991 156,207 - - 42,650 - 0.00%51 - MISC REVENUES Total 1,043,991 156,207 - - 42,650 - 0.00% 138 - ENVIRONMENTAL CONTRIBUTIONS Total 1,584,801 439,658 - - 3,230,388 4,100,000 0.00%140 - CIRCULATION & TRANSPORTATION 42 - LICENSES PERMITS 422040 - FAIR SHARE FEES 398,284 235,011 289,075 - - (33,462) 0.00%42 - LICENSES PERMITS Total 398,284 235,011 289,075 - - (33,462) 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 43,353 35,268 50,418 - - 1,386 0.00%541005 - FAIR VALUE OF INVESTMENTS (38,647) (123,676) (16,024) - - (1,747) 0.00%54 - INVESTMENT EARNINGS Total 4,706 (88,409) 34,395 - - (360) 0.00%140 - CIRCULATION & TRANSPORTATION Total 402,990 146,602 323,469 - - (33,822) 0.00%141 - BUILDING EXCISE TAX FUND 42 - LICENSES PERMITS 422030 - NB DIVIDEND PROGRAM - - - - - - 0.00%422140 - BET DEVELOPMENT COMMERCIAL 196,039 199,098 144,392 202,950 202,950 179,843 -11.39%42 - LICENSES PERMITS Total 196,039 199,098 144,392 202,950 202,950 179,843 -11.39%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 6,031 4,616 5,325 3,006 3,006 4,748 57.95%541005 - FAIR VALUE OF INVESTMENTS (5,404) (15,851) (4,594) - - - 0.00%54 - INVESTMENT EARNINGS Total 627 (11,236) 731 3,006 3,006 4,748 57.95%141 - BUILDING EXCISE TAX FUND Total 196,665 187,863 145,123 205,956 205,956 184,591 -10.37% 142 - AIR QUALITY MGMT DISTRICT FUND 43 - INTERGOVTAL REVENUES 431240 - AQMD 110,813 109,607 110,841 100,000 100,000 109,900 9.90%43 - INTERGOVTAL REVENUES Total 110,813 109,607 110,841 100,000 100,000 109,900 9.90% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 19,203 14,282 25,184 16,734 16,734 31,872 90.46%541005 - FAIR VALUE OF INVESTMENTS (17,089) (14,282) (7,107) - - - 0.00%54 - INVESTMENT EARNINGS Total 2,114 - 18,076 16,734 16,734 31,872 90.46% 69 - TRANSFERS 691012 - TRANSFER IN FUND 012 - 69,812 - - - - 0.00%69 - TRANSFERS Total - 69,812 - - - - 0.00%142 - AIR QUALITY MGMT DISTRICT FUND Total 112,927 179,419 128,917 116,734 116,734 141,772 21.45% 160 - ENVIRONMENTAL LIABILITY FUND 47 - OTHER TAXES 414020 - SOLID WASTE AUDIT RECOVERY - 54,996 8,201 - - - 0.00%414025 - SOLID WASTE FRANCHISE TAX 499,406 768,737 866,546 670,563 670,563 711,563 6.11%47 - OTHER TAXES Total 499,406 823,732 874,747 670,563 670,563 711,563 6.11% 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00%511090 - NPT CONDO ASSN 68,575 66,593 70,058 40,000 40,000 68,409 71.02%51 - MISC REVENUES Total 68,575 66,593 70,058 40,000 40,000 68,409 71.02% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 132,208 95,417 153,228 153,829 153,829 153,829 0.00%541005 - FAIR VALUE OF INVESTMENTS (117,601) (331,447) (59,583) - - - 0.00%54 - INVESTMENT EARNINGS Total 14,607 (236,030) 93,646 153,829 153,829 153,829 0.00% 160 - ENVIRONMENTAL LIABILITY FUND Total 582,589 654,295 1,038,451 864,392 864,392 933,801 8.03%164 - FiiN FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 20,397 14,711 21,038 23,910 23,910 21,727 -9.13%541005 - FAIR VALUE OF INVESTMENTS (18,220) (50,975) (10,997) - - 3,612 0.00% 54 - INVESTMENT EARNINGS Total 2,177 (36,264) 10,041 23,910 23,910 25,338 5.97%164 - FiiN FUND Total 2,177 (36,264) 10,041 23,910 23,910 25,338 5.97% 165 - SMALL BUSINESS GRANT FUND 43 - INTERGOVTAL REVENUES 431315 - COUNTY OF ORANGE CONTRB 290,000 - - - - - 0.00%431510 - CARES ACT SMALL BIZ FED GRANT 2,123,427 - - - - - 0.00%43 - INTERGOVTAL REVENUES Total 2,413,427 - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 5,585 - - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (3,294) - - - - - 0.00%54 - INVESTMENT EARNINGS Total 2,291 - - - - - 0.00%165 - SMALL BUSINESS GRANT FUND Total 2,415,717 - - - - - 0.00%166 - AMERICAN RESCUE PLAN ACT 2021 43 - INTERGOVTAL REVENUES 431540 - AMERICAN RESCUE PLAN ACT - - 3,188,587 - 6,952,685 - 0.00%431541 - AMERICAN RESCUE PLAN ACT WATER - 122,543 - - - - 0.00%431542 - AMERICAN RESCUE PLAN ACT SEWER - -24,411 - - - 0.00% 29 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 43 - INTERGOVTAL REVENUES Total - 122,543 3,212,998 - 6,952,685 - 0.00% 166 - AMERICAN RESCUE PLAN ACT 2021 Total - 122,543 3,212,998 - 6,952,685 - 0.00%167 - OCEANFRONT ENCROACHMENT FUND 51 - MISC REVENUES 511075 - BAD DEBT - -- - - - 0.00%51 - MISC REVENUES Total - -- - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - -12,456 - - 21,787 0.00%541005 - FAIR VALUE OF INVESTMENTS - -8,898 - - - 0.00%54 - INVESTMENT EARNINGS Total - -21,354 - - 21,787 0.00% 55 - PROPERTY INCOME 551000 - OCEANFRONT ENCROACHMENT - -261,477 259,728 259,728 272,000 4.72%55 - PROPERTY INCOME Total - -261,477 259,728 259,728 272,000 4.72%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 1,162,791 - - - - 0.00%69 - TRANSFERS Total - 1,162,791 - - - - 0.00%167 - OCEANFRONT ENCROACHMENT FUND Total - 1,162,791 282,831 259,728 259,728 293,787 13.11% 168 - PEG FEES FUND 51 - MISC REVENUES 511065 - CABLE FRANCHISE PEG FEES - -340,307 360,000 360,000 360,000 0.00%511075 - BAD DEBT - -- - - - 0.00%51 - MISC REVENUES Total - -340,307 360,000 360,000 360,000 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - -44,889 - - 2,931 0.00%541005 - FAIR VALUE OF INVESTMENTS - -33,763 - - - 0.00%54 - INVESTMENT EARNINGS Total - -78,651 - - 2,931 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 2,781,571 - - - - 0.00%69 - TRANSFERS Total - 2,781,571 - - - - 0.00%168 - PEG FEES FUND Total - 2,781,571 418,958 360,000 360,000 362,931 0.81% 180 - RESTRICTED PROGRAMS FUND 42 - LICENSES PERMITS 422045 - AFFORDABLE HOUSING - -- - - - 0.00%42 - LICENSES PERMITS Total - -- - - - 0.00% 51 - MISC REVENUES 511015 - ADA EDU. & ENFORCE - -69,038 16,672 16,672 - -100.00%511075 - BAD DEBT - -- - - - 0.00%511110 - VNB PUBLIC BENEFIT FEE - -150,000 150,000 150,000 150,000 0.00%51 - MISC REVENUES Total - -219,038 166,672 166,672 150,000 -10.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - -28,363 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS - -20,329 - - - 0.00%54 - INVESTMENT EARNINGS Total - -48,692 - - - 0.00% 55 - PROPERTY INCOME 553450 - IN LIEU PARKING - -24,300 32,118 32,118 31,749 -1.15%55 - PROPERTY INCOME Total - -24,300 32,118 32,118 31,749 -1.15%56 - DONATIONS & CONTRIBU 561035 - BAYVIEW LANDING AGMT - -64,829 35,000 35,000 35,000 0.00%56 - DONATIONS & CONTRIBU Total - -64,829 35,000 35,000 35,000 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 1,737,821 - - - - 0.00%69 - TRANSFERS Total - 1,737,821 - - - - 0.00% 180 - RESTRICTED PROGRAMS FUND Total - 1,737,821 356,859 233,790 233,790 216,749 -7.29%511 - CIVIC CENTER FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - -- - - - 0.00% 51 - MISC REVENUES Total - -- - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 7,188 4,927 7,460 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (7,866) (17,069) (3,484) - - - 0.00%54 - INVESTMENT EARNINGS Total (678) (12,142) 3,976 - - - 0.00%511 - CIVIC CENTER FUND Total (678) (12,142) 3,976 - - - 0.00%512 - MISC FFP PROJECTS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 31 - - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (44) - - - - - 0.00%54 - INVESTMENT EARNINGS Total (13) - - - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - -- - - - 0.00%691513 - TRANSFER IN FFP FUND - -6,900,000 - - - 0.00%69 - TRANSFERS Total - -6,900,000 - - - 0.00%512 - MISC FFP PROJECTS Total (13) - 6,900,000 - - - 0.00%513 - FACILITIES FINANCING PLAN 42 - LICENSES PERMITS 422065 - PARK FEES ZONE 1 104,500 - 34,309 - - - 0.00%422070 - PARK FEES ZONE 2 51,997 138,809 - - - - 0.00%422080 - PARK FEES ZONE 4 - 156,750 - - - - 0.00% 422105 - PARK FEES ZONE 9 - -- - 976,701 - 0.00%422110 - PARK FEES ZONE 10 156,698 86,559 - - 90,000 - 0.00%42 - LICENSES PERMITS Total 313,195 382,118 34,309 - 1,066,701 - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 263,817 348,710 371,707 - -- 0.00%541005 - FAIR VALUE OF INVESTMENTS (241,650) (1,290,438) (161,745) - -- 0.00%54 - INVESTMENT EARNINGS Total 22,167 (941,728) 209,963 - -- 0.00% 55 - PROPERTY INCOME 551120 - WNCC PACIFICA 263,188 - - - -- 0.00%55 - PROPERTY INCOME Total 263,188 - - - -- 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - - - 5,243,968 - 0.00%561075 - NEWPORT UPTOWN PUBLIC BENEFIT - 113,279 - - - - 0.00%561080 - VIVANTE SENIOR HOUSING 3,150,000 - - - - - 0.00%561081 - HARBOR POINTE SENIOR LIVING - 750,000 - - - - 0.00%561085 - NEWPORT AIRPORT VILLAGE DVLPMT 2,000,000 - - - - - 0.00%56 - DONATIONS & CONTRIBU Total 5,150,000 863,279 - - 5,243,968 - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND 8,500,000 19,000,000 12,924,919 444,141 11,072,033 1,285,152 189.36% 30 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 691511 - TRANSFER IN CIVIC CENTER FUND 1,222,853 - - - - - 0.00%691512 - TRANSFER IN MISC FFP PROJECTS 14,983 - 41,272 - - - 0.00%691532 - TRANSFER IN FIRE STATIONS 9,500,000 - -- - - 0.00%691550 - TRANSFER IN WEST NWPT CC 343,884 - -- - - 0.00%691561 - TRANSFER IN SUNSET RIDGE PRK 105,858 - -- - - 0.00%691572 - TRANSFER IN STRATEGIC PLAN 157,066 - -- - - 0.00%69 - TRANSFERS Total 19,844,644 19,000,000 12,966,191 444,141 11,072,033 1,368,802 208.19%513 - FACILITIES FINANCING PLAN Total 25,593,194 19,303,669 13,210,463 444,141 17,382,702 1,368,802 208.19% 521 - POLICE FACILITY NEW 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - 216,587 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS - - 437,569 - - - 0.00%54 - INVESTMENT EARNINGS Total - - 654,156 - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND - - 24,093,441 - - - 0.00%691012 - TRANSFER IN FUND 012 - - 1,450,000 - - - 0.00%691513 - TRANSFER IN FFP FUND - - 3,324,919 - - - 0.00%69 - TRANSFERS Total - - 28,868,360 - - - 0.00%521 - POLICE FACILITY NEW Total - - 29,522,516 - - - 0.00%531 - JR GUARDS CAPITAL PROJCTS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 2,765 1,195 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (12) (8,159) (5,894) - - - 0.00%54 - INVESTMENT EARNINGS Total (12) (5,394) (4,700) - - - 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - -5,844 - 5,844 - 0.00% 56 - DONATIONS & CONTRIBU Total - -5,844 - 5,844 - 0.00%69 - TRANSFERS 691513 - TRANSFER IN FFP FUND - 469,637 - - 286,361 - 0.00%69 - TRANSFERS Total - 469,637 - - 286,361 - 0.00% 531 - JR GUARDS CAPITAL PROJCTS Total (12) 464,243 1,144 - 292,205 - 0.00%532 - FIRE STATIONS 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - -- - - - 0.00%43 - INTERGOVTAL REVENUES Total - -- - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 29,757 32,874 55,654 - (4) - 0.00%541005 - FAIR VALUE OF INVESTMENTS (27,824) (63,734) 29,340 - -- 0.00%54 - INVESTMENT EARNINGS Total 1,933 (30,860) 84,994 - (4) - 0.00%61 - NON-OPERATING SOURCE 612100 - BOND PROCEEDS 7,860,000 - - - - - 0.00%612101 - BOND PREMIUM - OTHER FIN SOURC 1,373,936 - - - - - 0.00%61 - NON-OPERATING SOURCE Total 9,233,936 - - - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691513 - TRANSFER IN FFP FUND - - 900,000 - - 6,800,000 0.00%69 - TRANSFERS Total - - 900,000 - - 6,800,000 0.00%532 - FIRE STATIONS Total 9,235,869 (30,860) 984,994 - (4) 6,800,000 0.00%534 - NEWPORT UPTOWN UNDERGROUNDING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 51 36 55 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (45) (126) (25) - - - 0.00%54 - INVESTMENT EARNINGS Total 6 (90) 30 - - - 0.00%534 - NEWPORT UPTOWN UNDERGROUNDING Total 6 (90) 30 - - - 0.00% 535 - BALBOA VILLAGE PARKING MGMT 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 18,951 11,717 8,950 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (16,810) (36,865) (22,320) - - - 0.00%54 - INVESTMENT EARNINGS Total 2,141 (25,148) (13,370) - - - 0.00% 55 - PROPERTY INCOME 553320 - BALBOA BUSINESS 229,685 - - - - - 0.00%553375 - WASHINGTON STREET LOT 36,395 - - - - - 0.00%553495 - PALM STREET LOT 172,615 - - - - - 0.00%553535 - PARKING METER FEES (28,243) - - - - - 0.00%553536 - PAY BY CELL TRANSACTION FEE (6,720) - - - - - 0.00%55 - PROPERTY INCOME Total 403,733 - - - - - 0.00%535 - BALBOA VILLAGE PARKING MGMT Total 405,873 (25,148) (13,370) - - - 0.00% 536 - NEIGHBORHOOD ENHANCEMENT 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 28,442 29,789 190,960 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (29,465) (97,866) 21,691 - - - 0.00%54 - INVESTMENT EARNINGS Total (1,023) (68,077) 212,651 - - - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 2,508,176 - 1,000,000 - 1,665,952 - 0.00%691012 - TRANSFER IN FUND 012 - - 15,500,000 - -- 0.00%69 - TRANSFERS Total 2,508,176 - 16,500,000 - 1,665,952 - 0.00% 536 - NEIGHBORHOOD ENHANCEMENT Total 2,507,153 (68,077) 16,712,651 - 1,665,952 - 0.00%550 - WEST NEWPORT COMMUNITY CTR 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 29 - - - -- 0.00%541005 - FAIR VALUE OF INVESTMENTS (426) - - - -- 0.00%54 - INVESTMENT EARNINGS Total (397) - - - -- 0.00%550 - WEST NEWPORT COMMUNITY CTR Total (397) - - - -- 0.00%561 - SUNSET RIDGE PARK 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - -- - - - 0.00%51 - MISC REVENUES Total - -- - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 106 - - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (199) - - - - - 0.00%54 - INVESTMENT EARNINGS Total (93) - - - - - 0.00% 31 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 561 - SUNSET RIDGE PARK Total (93) - - - - - 0.00% 562 - PARKS & COMMUNITY CENTERS 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - 311 - - - - 0.00%43 - INTERGOVTAL REVENUES Total - 311 - - - - 0.00%54 - INVESTMENT EARNINGS 541005 - FAIR VALUE OF INVESTMENTS (104,627) (323,554) (63,956) - - - 0.00% 54 - INVESTMENT EARNINGS Total 23,796 (228,135) 119,822 - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691512 - TRANSFER IN MISC FFP PROJECTS - - 4,899,009 - - - 0.00% 691513 - TRANSFER IN FFP FUND 6,901,299 4,013,862 2,894,345 1,711,044 6,955,012 - -100.00%69 - TRANSFERS Total 6,901,299 4,013,862 7,793,354 1,711,044 6,955,012 - -100.00%562 - PARKS & COMMUNITY CENTERS Total 6,925,095 3,786,038 7,913,176 1,711,044 6,955,012 - -100.00% 570 - PARK MAINTENANCE FUND 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - - 1,000,000 1,000,000 2,300,000 130.00%69 - TRANSFERS Total - - - 1,000,000 1,000,000 2,300,000 130.00%570 - PARK MAINTENANCE FUND Total - - - 1,000,000 1,000,000 2,300,000 130.00%571 - FACILITIES MAINTENANCE 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 51,403 36,633 77,501 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (45,260) (120,788) (11,672) - - - 0.00%54 - INVESTMENT EARNINGS Total 6,142 (84,155) 65,829 - - - 0.00% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND 1,366,254 1,500,000 2,500,000 2,500,000 2,500,000 2,500,000 0.00%69 - TRANSFERS Total 1,366,254 1,500,000 2,500,000 2,500,000 2,500,000 2,500,000 0.00%571 - FACILITIES MAINTENANCE Total 1,372,396 1,415,845 2,565,829 2,500,000 2,500,000 2,500,000 0.00%572 - STRATEGIC PLANNING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 50 - - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (223) - - - - - 0.00%54 - INVESTMENT EARNINGS Total (173) - - - - - 0.00%658 - ASSESSMENT DIST #117 51 - MISC REVENUES 511055 - REVENUE N.O.C.- -- - - - 0.00%51 - MISC REVENUES Total - -- - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 10,470 1,894 1,737 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (10,010) (4,187) (6,784) - - - 0.00%54 - INVESTMENT EARNINGS Total 459 (2,294) (5,047) - - - 0.00% 658 - ASSESSMENT DIST #117 Total 459 (2,294) (5,047) - - - 0.00%659 - ASSESSMENT DIST #116 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,114 846 931 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (1,743) (2,307) (1,940) - - - 0.00%54 - INVESTMENT EARNINGS Total 371 (1,461) (1,009) - - - 0.00%659 - ASSESSMENT DIST #116 Total 371 (1,461) (1,009) - - - 0.00% 660 - ASSESSMENT DIST #111 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 12,107 4,875 6,601 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (10,512) (13,319) (6,282) - - - 0.00%54 - INVESTMENT EARNINGS Total 1,595 (8,444) 319 - - - 0.00% 660 - ASSESSMENT DIST #111 Total 1,595 (8,444) 319 - - - 0.00%661 - ASSESSMENT DIST #116B 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 3,545 2,250 2,214 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (3,080) (7,568) (2,433) - - - 0.00%54 - INVESTMENT EARNINGS Total 465 (5,317) (218) - - - 0.00%661 - ASSESSMENT DIST #116B Total 465 (5,317) (218) - - - 0.00%663 - ASSESSMENT DIST #113 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - 49,949 - -- - 0.00%51 - MISC REVENUES Total - 49,949 - -- - 0.00%54 - INVESTMENT EARNINGS 541005 - FAIR VALUE OF INVESTMENTS (6,275) (24,149) (15,907) - - - 0.00%54 - INVESTMENT EARNINGS Total 202 (12,877) 772 - - - 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 942,194 - - - - - 0.00%612100 - BOND PROCEEDS - 4,565,000 - - - - 0.00%612101 - BOND PREMIUM - OTHER FIN SOURC - 9,299 - - - - 0.00%61 - NON-OPERATING SOURCE Total 942,194 4,574,299 - - - - 0.00%663 - ASSESSMENT DIST #113 Total 942,396 4,611,370 772 - - - 0.00% 669 - ASSESSMENT DIST #120 54 - INVESTMENT EARNINGS 541005 - FAIR VALUE OF INVESTMENTS (486) (5,588) (1,544) - - - 0.00%54 - INVESTMENT EARNINGS Total 79 (3,900) 1,126 - - - 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 31,677 (31,677) 106,972 - 31,677 - 0.00% 612100 - BOND PROCEEDS - - - - 2,513,278 - 0.00%61 - NON-OPERATING SOURCE Total 31,677 (31,677) 106,972 - 2,544,954 - 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 265,000 37,500 - - - - 0.00%69 - TRANSFERS Total 265,000 37,500 - - - - 0.00%669 - ASSESSMENT DIST #120 Total 296,755 1,923 108,098 - 2,544,954 - 0.00%673 - ASSESSMENT DIST #123 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - - - - - 0.00%54 - INVESTMENT EARNINGS Total - - - - - - 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - - - 5,300 - 0.00%69 - TRANSFERS Total - - - - 5,300 - 0.00%673 - ASSESSMENT DIST #123 Total - - - - 5,300 - 0.00%675 - ASSESSMENT DIST #124 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 454 33,130 89,047 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (401) (136,014) 51,988 - - - 0.00%54 - INVESTMENT EARNINGS Total 53 (102,884) 141,035 - - - 0.00% 32 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS - 3,543,972 4,841,458 - 3,543,972 - 0.00%612100 - BOND PROCEEDS - -- - 24,408,415 - 0.00%61 - NON-OPERATING SOURCE Total - 3,543,972 4,841,458 - 27,952,387 - 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 135,000 792,800 - - - - 0.00%69 - TRANSFERS Total 135,000 792,800 - - - - 0.00% 675 - ASSESSMENT DIST #124 Total 135,053 4,233,888 4,982,493 - 27,952,387 - 0.00%701 - WATER ENTERPRISE FUND 42 - LICENSES PERMITS 422030 - NB DIVIDEND PROGRAM - - - - - - 0.00%42 - LICENSES PERMITS Total - - - - - - 0.00%43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - 6,161 - - - - 0.00%431505 - LBCWD REIMBURSEMENT 99,863 - 113,852 50,000 50,000 50,000 0.00%43 - INTERGOVTAL REVENUES Total 99,863 6,161 113,852 50,000 50,000 50,000 0.00%51 - MISC REVENUES 511035 - SALE OF MAPS & PUB - - - - - - 0.00%511040 - DAMAGE TO CITY PROPERTY 75,216 22,401 33,731 20,000 20,000 20,000 0.00%511055 - REVENUE N.O.C.57,264 59,906 100,703 50,000 50,000 50,000 0.00%511075 - BAD DEBT (86,457) (103,332) (108,873) - - - 0.00%51 - MISC REVENUES Total 46,023 (21,024) 25,561 70,000 70,000 70,000 0.00%52 - SERVICE FEES & CHARG 521020 - WITNESS FEES/SUBPOENA - - - - - - 0.00%521360 - WATER ESTABLISHMENT FEE 216,479 304,384 259,885 200,000 200,000 200,000 0.00%521505 - SALE OF WATER CITY 950,856 986,288 894,585 1,100,000 1,100,000 1,025,000 -6.82%521510 - SALE OF WATER RECLAIMED 495,430 501,848 407,333 475,000 475,000 550,000 15.79%521515 - SALE OF WATER POTABLE 18,535,615 19,144,899 18,228,674 19,950,000 19,950,000 21,000,000 5.26% 521516 - CC FEES SALE OF WATER POTABLE (357,011) (408,714) (498,567) (400,000) (400,000) - -100.00%521520 - WATER SERVICES 10,118,136 10,979,064 11,806,876 12,500,000 12,500,000 13,500,000 8.00%521525 - METER TURN ON CHARGES - 9,540 38,593 20,000 20,000 25,000 25.00%521530 - WATER SERVICE FIRE PROTECTION 194,583 210,671 235,804 225,000 225,000 260,000 15.56% 521535 - CONNECTION CHARGES 147,576 171,412 159,920 150,000 150,000 150,000 0.00%521540 - WATER USE CONSTRUCTION 11,663 7,563 10,955 10,000 10,000 10,000 0.00%521545 - WATER SERVICES MULTI UNIT 0 - - - - - 0.00%52 - SERVICE FEES & CHARG Total 30,313,327 31,906,955 31,544,059 34,230,000 34,230,000 36,720,000 7.27% 53 - FINES & PENALTIES 531001 - COLLECTIONS 126 20,485 13,610 10,000 10,000 10,000 0.00%531002 - COLLECTIONS SERVICE FEE (23) (3,746) (2,708) (2,000) (2,000) (2,000) 0.00%531060 - DELINQUENCY PENALTY 174,760 200,175 235,923 175,000 175,000 175,000 0.00%531070 - ADMINISTRATIVE CITATION FINES 437 158 - - - - 0.00%531071 - ADMIN CITE COLLECTION SVC FEE (101) (36) - - - - 0.00%53 - FINES & PENALTIES Total 175,200 217,035 246,825 183,000 183,000 183,000 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 235,172 171,140 278,777 175,000 175,000 231,460 32.26%541005 - FAIR VALUE OF INVESTMENTS (217,088) (623,189) (91,888) - - - 0.00%54 - INVESTMENT EARNINGS Total 18,084 (452,048) 186,889 175,000 175,000 231,460 32.26%61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES - - - - - - 0.00%611025 - SALE OF SCRAP MATERIALS 105,313 111,704 103,335 20,000 20,000 20,000 0.00%61 - NON-OPERATING SOURCE Total 105,313 111,704 103,335 20,000 20,000 20,000 0.00%701 - WATER ENTERPRISE FUND Total 30,757,810 31,768,783 32,220,522 34,728,000 34,728,000 37,274,460 7.33% 702 - WATER CAPITAL FUND 43 - INTERGOVTAL REVENUES 431455 - OTHER GOVT GRANTS - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 244,920 138,828 177,559 120,669 120,669 162,190 34.41%541005 - FAIR VALUE OF INVESTMENTS (211,298) (439,537) (160,566) - - - 0.00%54 - INVESTMENT EARNINGS Total 33,621 (300,709) 16,993 120,669 120,669 162,190 34.41% 69 - TRANSFERS 691135 - TRANSFER IN CONTRIBUTION FUND - - - - - - 0.00%692701 - INTRAFND XFR FRM WATER ENT FND 10,956,670 - 5,636,943 3,637,843 4,963,513 6,488,810 78.37%69 - TRANSFERS Total 10,956,670 - 5,636,943 3,637,843 4,963,513 6,488,810 78.37%702 - WATER CAPITAL FUND Total 10,990,291 (300,709) 5,653,936 3,758,512 5,084,182 6,651,000 76.96%711 - WASTEWATER ENTERPRISE FUND 42 - LICENSES PERMITS 422030 - NB DIVIDEND PROGRAM - - - - - - 0.00%42 - LICENSES PERMITS Total - - - - - - 0.00% 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 1,199 6,478 - 1,000 1,000 1,000 0.00%511055 - REVENUE N.O.C.15,601 19,728 14,611 15,000 15,000 15,000 0.00%511075 - BAD DEBT (19,263) (19,856) (9,268) - - - 0.00%51 - MISC REVENUES Total (2,463) 6,349 5,343 16,000 16,000 16,000 0.00%52 - SERVICE FEES & CHARG 521560 - SEWER USE 2,149,311 2,250,821 1,993,312 2,100,000 2,100,000 2,000,000 -4.76%521565 - SEWER SERVICES 2,291,762 2,407,188 2,450,053 2,400,000 2,400,000 3,275,000 36.46%521575 - SEWER CONNECTION FEES 37,641 24,402 21,331 10,000 10,000 10,000 0.00% 521585 - SEWER SERVICE FEES 107,798 97,054 160,570 150,000 150,000 205,000 36.67%52 - SERVICE FEES & CHARG Total 4,586,512 4,779,466 4,624,573 4,660,000 4,660,000 5,490,000 17.81%53 - FINES & PENALTIES 531001 - COLLECTIONS 1,249 3,830 2,467 500 500 500 0.00% 531002 - COLLECTIONS SERVICE FEE (225) (699) (468) (100) (100) (100) 0.00%531060 - DELINQUENCY PENALTY 33,113 36,304 34,771 40,000 40,000 40,000 0.00%53 - FINES & PENALTIES Total 34,137 39,434 36,770 40,400 40,400 40,400 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 12,318 11,017 28,602 11,000 11,000 20,122 82.93%541005 - FAIR VALUE OF INVESTMENTS (11,764) (43,395) 7,400 - - - 0.00%54 - INVESTMENT EARNINGS Total 554 (32,378) 36,002 11,000 11,000 20,122 82.93% 33 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 711 - WASTEWATER ENTERPRISE FUND Total 4,618,740 4,792,871 4,702,689 4,727,400 4,727,400 5,566,522 17.75% 712 - WASTEWATER CAPITAL FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 32,885 24,233 35,798 13,421 13,421 41,342 208.03%541005 - FAIR VALUE OF INVESTMENTS (29,649) (83,973) (17,814) - - - 0.00%54 - INVESTMENT EARNINGS Total 3,235 (59,740) 17,984 13,421 13,421 41,342 208.03% 69 - TRANSFERS 692711 - INTRAFUND XFR FRM SEWER ENT FD 1,000,000 - - - - - 0.00%69 - TRANSFERS Total 1,000,000 - - - - - 0.00%712 - WASTEWATER CAPITAL FUND Total 1,003,235 (59,740) 17,984 13,421 13,421 41,342 208.03% 748 - MISCELLANEOUS INSURANCE FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - 18,651 - - 15,321 0.00%541005 - FAIR VALUE OF INVESTMENTS - - 6,119 - - - 0.00%54 - INVESTMENT EARNINGS Total - - 24,770 - - 15,321 0.00% 57 - INTERNAL REVENUES 521297 - OTHER INSURANCE PREMIUM - - 2,551,666 3,024,862 2,911,617 3,175,766 4.99%57 - INTERNAL REVENUES Total - - 2,551,666 3,024,862 2,911,617 3,175,766 4.99%748 - MISCELLANEOUS INSURANCE FUND Total - - 2,576,436 3,024,862 2,911,617 3,191,087 5.50%749 - UNINSURED CLAIMS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 734 - - - - - 0.00%51 - MISC REVENUES Total 734 - - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 38,361 31,283 36,358 47,488 47,488 32,979 -30.55%541005 - FAIR VALUE OF INVESTMENTS (37,713) (114,572) (11,037) - - - 0.00%54 - INVESTMENT EARNINGS Total 648 (83,290) 25,321 47,488 47,488 32,979 -30.55% 57 - INTERNAL REVENUES 521296 - UNINSURED CLAIMS PREMIUM 2,040,000 2,670,000 331,083 311,292 431,292 316,625 1.71%57 - INTERNAL REVENUES Total 2,040,000 2,670,000 331,083 311,292 431,292 316,625 1.71%749 - UNINSURED CLAIMS FUND Total 2,041,382 2,586,710 356,404 358,779 478,779 349,604 -2.56% 750 - WORKERS COMPENSATION FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 22,400 19,515 11,872 - - - 0.00%51 - MISC REVENUES Total 22,400 19,515 11,872 - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 330,449 247,454 376,282 439,007 439,007 439,007 0.00% 541005 - FAIR VALUE OF INVESTMENTS (297,057) (863,014) (166,711) - - - 0.00%54 - INVESTMENT EARNINGS Total 33,392 (615,560) 209,571 439,007 439,007 439,007 0.00%57 - INTERNAL REVENUES 521290 - WORKERS COMP PREMIUM 4,448,000 2,879,000 4,225,089 4,570,000 4,570,000 5,898,241 29.06%57 - INTERNAL REVENUES Total 4,448,000 2,879,000 4,225,089 4,570,000 4,570,000 5,898,241 29.06%750 - WORKERS COMPENSATION FUND Total 4,503,792 2,282,956 4,446,532 5,009,007 5,009,007 6,337,249 26.52%751 - GENERAL LIABILITY INS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 298,370 440,191 - - - - 0.00%51 - MISC REVENUES Total 298,370 440,191 - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 150,377 124,133 228,136 153,805 153,805 153,805 0.00%541005 - FAIR VALUE OF INVESTMENTS (135,898) (455,284) (34,018) - - - 0.00%54 - INVESTMENT EARNINGS Total 14,479 (331,151) 194,118 153,805 153,805 153,805 0.00%57 - INTERNAL REVENUES 521295 - GENERAL LIAB PREMIUM 4,737,000 3,412,000 6,248,808 5,914,770 5,914,770 6,295,401 6.44%57 - INTERNAL REVENUES Total 4,737,000 3,412,000 6,248,808 5,914,770 5,914,770 6,295,401 6.44% 751 - GENERAL LIABILITY INS FUND Total 5,049,849 3,521,039 6,442,927 6,068,575 6,068,575 6,449,206 6.27%752 - EQUIPMENT FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00%51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 899 8,840 2,703 - - - 0.00%511050 - PRIVATE REFUNDS & REBATES 407 577 - - - - 0.00%511055 - REVENUE N.O.C.400 52 - - - - 0.00%511075 - BAD DEBT (9,426) (899) (8,840) (7,915) (7,915) (7,915) 0.00%51 - MISC REVENUES Total (7,719) 8,570 (6,137) (7,915) (7,915) (7,915) 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 106,759 74,085 142,035 58,146 58,146 103,373 77.78%541005 - FAIR VALUE OF INVESTMENTS (96,087) (266,125) (32,331) - - - 0.00%54 - INVESTMENT EARNINGS Total 10,672 (192,040) 109,704 58,146 58,146 103,373 77.78%55 - PROPERTY INCOME 551550 - CNG ROYALTIES 5,138 9,523 9,980 9,000 9,000 9,000 0.00%55 - PROPERTY INCOME Total 5,138 9,523 9,980 9,000 9,000 9,000 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - - - - - 0.00%561081 - HARBOR POINTE SENIOR LIVING - 250,000 75 - - - 0.00% 56 - DONATIONS & CONTRIBU Total - 250,000 75 - - - 0.00%57 - INTERNAL REVENUES 521275 - PARKING EQUIPMENT CONTRB - -- - - - 0.00%521280 - EQUIPMENT MAINT PREMIUM 2,248,350 2,174,250 2,159,125 2,485,409 2,485,409 2,467,024 -0.74% 521285 - EQUIPMENT REPLAC PREMIUM 2,870,327 3,533,561 4,059,841 4,058,433 4,058,433 4,089,310 0.76%57 - INTERNAL REVENUES Total 5,118,677 5,707,811 6,218,966 6,543,842 6,543,842 6,556,334 0.19%61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 358,029 258,939 283,688 90,000 90,000 90,000 0.00%61 - NON-OPERATING SOURCE Total 358,029 258,939 283,688 90,000 90,000 90,000 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND 500,000 - - - - - 0.00%69 - TRANSFERS Total 500,000 - - - - - 0.00%752 - EQUIPMENT FUND Total 5,984,797 6,042,804 6,616,276 6,693,073 6,693,073 6,750,792 0.86%753 - POLICE EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 24,802 7,280 - - - - 0.00%511075 - BAD DEBT - (24,306) - - - - 0.00%51 - MISC REVENUES Total 24,802 (17,026) - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 48,381 37,531 55,502 58,020 58,020 - -100.00%541005 - FAIR VALUE OF INVESTMENTS (43,293) (129,253) (28,948) - - - 0.00% 34 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 54 - INVESTMENT EARNINGS Total 5,088 (91,722) 26,554 58,020 58,020 - -100.00% 56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS 49,987 - - - - - 0.00%56 - DONATIONS & CONTRIBU Total 49,987 - - - - - 0.00%57 - INTERNAL REVENUES 521285 - EQUIPMENT REPLAC PREMIUM 691,945 691,945 979,945 979,945 979,945 979,945 0.00% 57 - INTERNAL REVENUES Total 691,945 691,945 979,945 979,945 979,945 979,945 0.00%61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 83,637 32,001 71,582 50,000 50,000 50,000 0.00%612982 - GASB 96 SUBSC OTHER FIN SOURCE - - - - - - 0.00%61 - NON-OPERATING SOURCE Total 83,637 32,001 71,582 50,000 50,000 50,000 0.00%753 - POLICE EQUIPMENT FUND Total 855,459 615,198 1,078,081 1,087,965 1,087,965 1,029,945 -5.33%754 - 800 MHZ RADIO FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 4,861 - - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (4,710) - - - - - 0.00%54 - INVESTMENT EARNINGS Total 151 - - - - - 0.00%754 - 800 MHZ RADIO FUND Total 151 - - - - - 0.00%755 - PARKING EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY - - - - - - 0.00%511075 - BAD DEBT - - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 25,656 16,855 32,359 14,578 14,578 22,539 54.61%541005 - FAIR VALUE OF INVESTMENTS (22,593) (60,292) (5,001) - - 8,796 0.00%54 - INVESTMENT EARNINGS Total 3,063 (43,437) 27,358 14,578 14,578 31,335 114.94% 57 - INTERNAL REVENUES 521275 - PARKING EQUIPMENT CONTRB 400,000 400,000 400,000 400,000 400,000 400,000 0.00%57 - INTERNAL REVENUES Total 400,000 400,000 400,000 400,000 400,000 400,000 0.00%755 - PARKING EQUIPMENT FUND Total 403,063 356,563 427,358 414,578 414,578 431,335 4.04%756 - FIRE EQUIPMENT FUND 43 - INTERGOVTAL REVENUES 431390 - FEMA - - - - 195,386 - 0.00%43 - INTERGOVTAL REVENUES Total - - - - 195,386 - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 7,975 15,163 35,656 17,984 17,984 26,951 49.86%541005 - FAIR VALUE OF INVESTMENTS (8,339) (54,501) 1,149 - - - 0.00%54 - INVESTMENT EARNINGS Total (364) (39,338) 36,805 17,984 17,984 26,951 49.86% 56 - DONATIONS & CONTRIBU 561082 - NEWPORT CROSSINGS - -- - 375,000 - 0.00%56 - DONATIONS & CONTRIBU Total - -- - 375,000 - 0.00%57 - INTERNAL REVENUES 521285 - EQUIPMENT REPLAC PREMIUM - -- - - - 0.00%521288 - EQUIP REPLACEMENT FIRE 360,100 417,987 409,806 409,806 409,806 481,728 17.55%57 - INTERNAL REVENUES Total 360,100 417,987 409,806 409,806 409,806 481,728 17.55%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND - - 379,452 - - - 0.00%692752 - INTRAFD XFR FRM EQUIP MAINT FD - - - - 250,000 - 0.00%69 - TRANSFERS Total - - 379,452 - 250,000 - 0.00% 756 - FIRE EQUIPMENT FUND Total 359,736 378,649 826,063 427,790 1,248,176 508,679 18.91%757 - RSS EQUIPMENT REPLACEMENT FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 13,129 9,853 16,311 18,487 18,487 - -100.00%541005 - FAIR VALUE OF INVESTMENTS (11,783) (34,440) (5,569) - - - 0.00%54 - INVESTMENT EARNINGS Total 1,346 (24,588) 10,742 18,487 18,487 - -100.00%57 - INTERNAL REVENUES 521286 - RSS EQUIP REPLACEMENT PREMIUM 172,612 159,767 159,767 159,767 159,767 159,767 0.00%521287 - RSS INFRAST REPLACE PREMIUM 28,823 37,103 37,103 37,103 37,103 37,103 0.00%57 - INTERNAL REVENUES Total 201,435 196,870 196,870 196,870 196,870 196,870 0.00%757 - RSS EQUIPMENT REPLACEMENT FUND Total 202,781 172,282 207,612 215,357 215,357 196,870 -8.58%760 - COMPENSATED ABSENCE FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 83,765 60,058 96,233 109,251 109,251 109,251 0.00%541005 - FAIR VALUE OF INVESTMENTS (74,032) (206,360) (40,899) - - - 0.00%54 - INVESTMENT EARNINGS Total 9,733 (146,302) 55,333 109,251 109,251 109,251 0.00%57 - INTERNAL REVENUES 521300 - COMPENSATED ABSENCES PREM 2,669,045 2,713,272 2,796,453 2,992,363 2,999,486 3,223,307 7.72%57 - INTERNAL REVENUES Total 2,669,045 2,713,272 2,796,453 2,992,363 2,999,486 3,223,307 7.72%760 - COMPENSATED ABSENCE FUND Total 2,678,778 2,566,969 2,851,786 3,101,614 3,108,737 3,332,558 7.45%761 - RETIREE MEDICAL FUND 51 - MISC REVENUES 511055 - REVENUE N.O.C.- - - - - - 0.00% 51 - MISC REVENUES Total - - - - - - 0.00%52 - SERVICE FEES & CHARG 521330 - RETIREE DENTAL PAYMENTS 125,142 - - - - - 0.00%521335 - RETIREE VISION PAYMENTS 16,720 - - - - - 0.00% 52 - SERVICE FEES & CHARG Total 141,862 - - - - - 0.00%761 - RETIREE MEDICAL FUND Total 141,862 - - - - - 0.00% 762 - RETIREE MED FUND RES 51 - MISC REVENUES 511000 - PD CONTRIB FOR RET INS 25,501 25,125 24,350 25,000 25,000 24,425 -2.30%511095 - RHS/CERBT REIMB 2,925,053 2,251,584 3,814,438 3,000,000 3,000,000 3,100,000 3.33%51 - MISC REVENUES Total 2,950,554 2,276,709 3,838,788 3,025,000 3,025,000 3,124,425 3.29%52 - SERVICE FEES & CHARG 521305 - HYBRID EE CONTRIBUTIONS 59,084 40,451 25,880 85,000 85,000 27,220 -67.98%52 - SERVICE FEES & CHARG Total 59,084 40,451 25,880 85,000 85,000 27,220 -67.98%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 19,214 12,390 14,710 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS (16,319) (44,451) (12,582) - - - 0.00%54 - INVESTMENT EARNINGS Total 2,895 (32,061) 2,128 - - - 0.00%57 - INTERNAL REVENUES 521340 - OPEB CONTRIBUTION 4,924,163 4,940,367 4,124,923 4,359,593 4,359,593 4,364,508 0.11%57 - INTERNAL REVENUES Total 4,924,163 4,940,367 4,124,923 4,359,593 4,359,593 4,364,508 0.11% 35 Fund Character Code Object FY 21 ACTUALS FY 22 ACTUALS FY 23 ACTUALS FY 24 ORIGINAL FY 24 REVISED FY25 PROPOSED % Change over PY Adopted 2024-25 PROPOSED REVENUE ESTIMATES - ALL FUNDS 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND - - - - 5,802,500 - 0.00%69 - TRANSFERS Total - - - - 5,802,500 - 0.00%762 - RETIREE MED FUND RES Total 7,936,696 7,225,467 7,991,719 7,469,593 13,272,093 7,516,153 0.62% 764 - IT ISF 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00%431455 - OTHER GOVT GRANTS - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 51 - MISC REVENUES 511030 - SALE OF GIS MAPS 39 169 39 - - - 0.00%511050 - PRIVATE REFUNDS & REBATES - - 316 - - - 0.00%51 - MISC REVENUES Total 39 169 354 - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 18,915 12,465 26,803 44,619 44,619 38,523 -13.66%541005 - FAIR VALUE OF INVESTMENTS (19,612) (48,241) 3,220 - - - 0.00%54 - INVESTMENT EARNINGS Total (697) (35,776) 30,022 44,619 44,619 38,523 -13.66%57 - INTERNAL REVENUES 521250 - IT OPERATIONS CONTRIBUTION 5,272,857 5,307,210 5,650,517 5,650,517 6,213,165 6,665,674 17.97%57 - INTERNAL REVENUES Total 5,272,857 5,307,210 5,650,517 5,650,517 6,213,165 6,665,674 17.97%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND 31,764 - - - - - 0.00%692765 - INTRAFD XFR FROM IT REP 50,000 - - - - - 0.00%69 - TRANSFERS Total 81,764 - - - - - 0.00%764 - IT ISF Total 5,353,963 5,271,603 5,680,894 5,695,136 6,257,784 6,704,197 17.72% 765 - IT STRATEGIC FUND 43 - INTERGOVTAL REVENUES 431455 - OTHER GOVT GRANTS - - - - - - 0.00%431506 - SB2 PLANNING GRANTS PROGRAM - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 110,025 90,965 147,882 82,598 82,598 191,671 132.05%541005 - FAIR VALUE OF INVESTMENTS (97,649) (320,090) (49,988) - - - 0.00%54 - INVESTMENT EARNINGS Total 12,376 (229,125) 97,894 82,598 82,598 191,671 132.05% 57 - INTERNAL REVENUES 521255 - IT REPLACEMENT CONTRIBUTION 1,960,045 2,000,000 2,000,000 2,000,000 2,000,000 1,700,000 -15.00%57 - INTERNAL REVENUES Total 1,960,045 2,000,000 2,000,000 2,000,000 2,000,000 1,700,000 -15.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%692764 - INTRAFD XFR FRM IT OPS 350,000 - - - - - 0.00%69 - TRANSFERS Total 350,000 - - - - - 0.00%765 - IT STRATEGIC FUND Total 2,322,421 1,770,875 2,097,894 2,082,598 2,082,598 1,891,671 -9.17%800 - DEBT SERVICE FUND 43 - INTERGOVTAL REVENUES 431265 - 2010 FEDERAL BAB SUBSIDY 3,380,852 2,194,366 2,133,824 2,068,359 2,068,359 2,068,359 0.00%43 - INTERGOVTAL REVENUES Total 3,380,852 2,194,366 2,133,824 2,068,359 2,068,359 2,068,359 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 36,298 5,088 61,136 - - - 0.00%54 - INVESTMENT EARNINGS Total 36,298 5,088 61,136 - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 691010 - TRANSFER IN GENERAL FUND - - - 8,677,620 8,677,620 8,580,779 -1.12%691513 - TRANSFER IN FFP FUND 7,646,138 8,741,133 8,562,344 - - - 0.00%69 - TRANSFERS Total 7,646,138 8,741,133 8,562,344 8,677,620 8,677,620 8,580,779 -1.12%800 - DEBT SERVICE FUND Total 11,063,288 10,940,587 10,757,303 10,745,979 10,745,979 10,649,138 -0.90%830 - NEWPORT BAY DREDGING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 83,415 60,160 91,485 105,966 105,966 105,966 0.00%541005 - FAIR VALUE OF INVESTMENTS (74,385) (208,463) (42,061) - - - 0.00%54 - INVESTMENT EARNINGS Total 9,030 (148,303) 49,423 105,966 105,966 105,966 0.00%830 - NEWPORT BAY DREDGING Total 9,030 (148,303) 49,423 105,966 105,966 105,966 0.00% 831 - ACKERMAN TRUST 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 18,616 13,372 20,262 23,513 23,513 23,513 0.00%541005 - FAIR VALUE OF INVESTMENTS (16,610) (46,333) (9,398) - - - 0.00%54 - INVESTMENT EARNINGS Total 2,005 (32,961) 10,863 23,513 23,513 23,513 0.00%831 - ACKERMAN TRUST Total 2,005 (32,961) 10,863 23,513 23,513 23,513 0.00%850 - 1915 ASSESSMENT ACTS FUND 44 - PROPERTY TAXES 411043 - SPECIAL ASSESSMENT PROPERTY TX 1,283,969 1,664,084 1,289,499 - - - 0.00%44 - PROPERTY TAXES Total 1,283,969 1,664,084 1,289,499 - - - 0.00% 51 - MISC REVENUES 511055 - REVENUE N.O.C.- 153,604 - - - - 0.00%51 - MISC REVENUES Total - 153,604 - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 3,793 2,325 40,371 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (2,579) (1,334) 6,957 - - - 0.00%54 - INVESTMENT EARNINGS Total 1,214 991 47,328 - - - 0.00%850 - 1915 ASSESSMENT ACTS FUND Total 1,285,183 1,818,679 1,336,827 - - - 0.00% 861 - MISCELLANEOUS CUSTODIAL FUND 51 - MISC REVENUES 511155 - RECEIPTS PENDING FORF DECISION 19,295 2,290 21,620 - - - 0.00%511156 - POLICE PROPERTY AND EVID RECVD 51,100 58,648 80,053 - - - 0.00%51 - MISC REVENUES Total 70,395 60,938 101,672 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 23 29 227 - - - 0.00%54 - INVESTMENT EARNINGS Total 23 29 227 - - - 0.00%861 - MISCELLANEOUS CUSTODIAL FUND Total 70,417 60,967 101,899 - - - 0.00%862 - FLEXIBLE SPENDING ACCOUNT FUND 51 - MISC REVENUES 511160 - CONTRIBUTIONS FROM EMPLOYEES - - 221,680 - - - 0.00%51 - MISC REVENUES Total - - 221,680 - - - 0.00% 862 - FLEXIBLE SPENDING ACCOUNT FUND Total - - 221,680 - - - 0.00%Grand Total 444,088,857 450,921,288 546,826,922 456,696,276 567,482,678 493,573,675 8.07% 36 DEPARTMENT EXPENDITURE OVERVIEW - ALL FUNDS Expenditure Budget: ACCOUNT TYPE FY 21Actuals FY 22Actuals FY 23Actuals FY 24 Adopted FY 24 Revised FY 25 Proposed % Change 03 - MISCELLANEOUS NON OPERATING 1,168,748 1,016,487 2,811,064 4,226,841 4,236,752 3,279,681 -22.41%04 - INTERNAL SERVICES 19,948,786 20,117,559 22,753,779 27,730,889 35,370,430 28,858,663 4.07%05 - CITY COUNCIL 623,133 585,602 688,972 924,218 929,844 931,993 0.84% 10 - CITY CLERK 1,117,635 1,199,672 1,185,948 1,191,331 1,215,050 1,427,452 19.82% 15 - CITY ATTORNEY 2,362,069 2,368,444 2,323,016 2,526,824 2,592,211 2,661,605 5.33% 20 - CITY MANAGER 10,861,078 9,288,371 10,525,263 13,870,565 18,953,693 14,795,008 6.66%25 - HUMAN RESOURCES 2,832,974 2,926,382 3,154,732 3,770,070 3,826,377 3,937,952 4.45%30 - FINANCE 8,774,404 9,000,891 9,107,470 10,275,379 11,222,922 10,476,613 1.96%35 - POLICE 67,271,184 68,088,636 71,409,927 73,680,698 76,788,186 78,717,707 6.84% 40 - FIRE 58,723,182 59,580,275 61,172,432 64,405,996 66,718,421 65,865,961 2.27% 45 - HARBOR DEPARTMENT 1,489,268 1,774,413 2,195,603 2,445,960 2,856,653 2,817,875 15.21% 50 - COMMUNITY DEVELOPMENT 12,825,533 13,016,661 14,692,962 15,123,468 17,759,865 17,419,233 15.18%60 - LIBRARY 9,160,027 9,454,173 9,296,823 10,259,001 11,189,806 10,818,892 5.46%70 - RECREATION & SENIOR SERVICES 11,407,501 13,166,924 14,023,423 15,541,067 15,800,514 16,374,890 5.37%80 - PUBLIC WORKS 43,360,223 46,762,596 51,403,392 53,008,231 58,280,769 54,352,991 2.54% 90 - UTILITIES 34,586,563 34,221,977 37,228,404 41,937,226 42,739,257 44,247,956 5.51% 98 - FINANCING ACTIVITIES 10,334,324 11,199,408 10,983,236 10,952,352 10,741,804 10,952,352 0.00% 99 - TRANSFERS 83,268,259 76,061,564 134,515,985 58,859,125 102,936,427 72,312,196 22.86% Total 380,114,891 379,830,034 459,472,433 410,729,240 484,158,980 440,249,019 7.19% 440,249,019 SALARIES & BENEFITS, $201.0 M MAINTENANCE & OPERATIONS, $95.4 M ISF, $53.6 M CAPITAL OUTLAY / DEBT, $18.0 M TRANSFERS, $72.3 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT TRANSFERS 37 ACCOUNT HISTORY BY CLASS - ALL FUNDS Account Type FY 21 Actuals FY 22 Actuals FY 23 Actuals FY 24 Adopted FY24 Revised FY 25 Proposed % Change REGULAR SALARIES 78,621,426 79,636,594 81,451,477 95,296,672 95,331,185 102,071,689 7.11%SPECIAL PAYS 4,402,635 4,401,945 4,369,206 4,596,091 4,596,091 4,742,272 3.18%OTHER PAYS 13,440,160 13,242,249 13,666,880 12,293,751 12,890,651 12,384,577 0.74% LUMP SUM PAYS 1,979,837 3,685,515 1,865,961 1,870,000 1,870,000 1,870,000 0.00% BENEFITS 71,383,919 68,677,453 75,611,743 79,011,226 84,244,485 79,972,057 1.22% GRANT OPERATING 3,573,076 1,026,083 1,650,460 538,495 2,363,163 960,495 78.37%UTILITIES 5,966,506 6,240,284 6,908,549 7,002,027 7,030,318 7,147,954 2.08%SUPPLIES & MATERIALS 15,796,239 17,359,238 17,465,272 19,586,561 20,950,784 20,626,628 5.31% MAINTENANCE & REPAIR 11,665,602 14,649,968 17,985,767 17,707,875 19,482,872 18,495,565 4.45% TRAVEL & TRAINING 476,669 749,904 860,450 944,186 1,012,276 1,195,651 26.63% GENERAL EXPENSES 6,384,953 6,486,278 7,476,498 7,415,624 9,257,248 10,443,727 40.83%INTERNAL SERVICE CHARGES 30,154,222 28,623,190 33,337,673 34,972,303 34,930,900 37,131,092 6.17% INSURANCE RESERVES 7,942,551 10,633,737 10,143,036 15,472,226 15,493,790 16,426,771 6.17% CAPITAL EXPENDITURES 16,003,905 18,515,374 17,314,170 19,567,492 23,752,078 17,956,058 -8.24% TRANSFERS 83,268,259 76,061,564 134,515,985 58,859,125 102,936,427 72,312,196 22.86%Total 380,114,891 379,830,034 459,472,433 410,729,240 484,158,980 440,249,019 7.19% 38 DEPARTMENT EXPENDITURE OVERVIEW - GENERAL FUND Expenditure Budget: ACCOUNT TYPE FY 21Actuals FY 22Actuals FY 23Actuals FY 24 Adopted FY 24 Revised FY 25 Proposed % Change 05 - CITY COUNCIL 623,133 585,602 688,972 924,218 929,844 931,993 0.84%10 - CITY CLERK 1,117,635 1,199,672 1,185,948 1,191,331 1,215,050 1,427,452 19.82% 15 - CITY ATTORNEY 2,362,069 2,368,444 2,323,016 2,526,824 2,592,211 2,661,605 5.33%20 - CITY MANAGER 3,319,411 3,875,564 4,963,856 6,760,029 9,887,013 7,268,998 7.53%25 - HUMAN RESOURCES 2,832,974 2,926,382 3,154,732 3,770,070 3,826,377 3,937,952 4.45% 30 - FINANCE 8,774,404 9,000,891 9,107,470 10,275,379 11,222,922 10,476,613 1.96%35 - POLICE 66,893,140 67,901,208 71,347,216 73,415,698 76,147,186 78,156,707 6.46%40 - FIRE 58,723,182 59,580,275 61,172,432 64,405,996 66,718,421 65,865,961 2.27% 50 - COMMUNITY DEVELOPMENT 12,560,158 12,804,327 14,015,969 14,937,632 16,663,253 17,233,367 15.37%60 - LIBRARY 9,160,027 9,454,173 9,204,395 10,259,001 11,110,922 10,818,892 5.46% 70 - RECREATION & SENIOR SERVICES 11,407,501 13,166,924 13,904,593 15,394,067 15,566,845 16,151,132 4.92% 80 - PUBLIC WORKS 38,037,033 39,987,350 45,110,729 46,594,485 50,078,011 48,680,984 4.48%90 - UTILITIES 5,029,199 5,232,314 5,816,438 5,982,258 6,329,822 6,156,003 2.90% 99 - TRANSFERS 34,655,212 61,482,490 65,478,891 34,489,271 58,759,664 39,255,611 13.82% Total 255,750,432 289,874,082 309,391,665 293,917,485 334,038,767 311,251,957 5.90% 311,251,957 SALARIES & BENEFITS, $181.0 M MAINTENANCE & OPERATIONS, $58.4 M ISF, $31.5 M CAPITAL OUTLAY / DEBT SVC, $1.1 M TRANSFERS, $39.3 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT SVC TRANSFERS 39 ACCOUNT HISTORY BY CLASS - GENERAL FUND Account Type FY 21 Actuals FY 22 Actuals FY 23 Actuals FY 24 Adopted FY 24 Revised FY 25 Proposed % Change REGULAR SALARIES 71,823,677 72,649,381 74,126,345 86,914,834 86,982,892 93,274,362 7.32% SPECIAL PAYS 4,362,979 4,361,433 4,327,504 4,555,956 4,555,956 4,698,132 3.12% OTHER PAYS 12,052,835 13,139,247 12,967,315 11,540,546 11,792,546 11,581,372 0.35% LUMP SUM PAYS - 1,166,000 - - - - 0.00% BENEFITS 64,582,665 64,078,669 68,995,658 70,667,033 75,898,239 71,398,582 1.04% CONTRACT SERVICES 21,889,257 23,849,856 26,810,745 28,455,395 33,888,720 29,485,951 3.62% GRANT OPERATING 1,046,476 851,954 960,902 490,000 923,963 912,000 86.12% UTILITIES 3,564,065 3,909,494 4,166,763 4,365,888 4,365,888 4,446,732 1.85% SUPPLIES & MATERIALS 3,868,845 3,993,623 4,732,995 3,990,531 4,776,799 4,127,848 3.44% MAINTENANCE & REPAIR 8,503,722 11,103,973 13,996,960 13,884,795 15,311,769 14,553,507 4.82% TRAVEL & TRAINING 445,276 664,486 746,291 840,151 868,771 893,616 6.36% GENERAL EXPENSES 2,061,464 2,232,720 2,284,966 2,199,530 2,372,057 3,979,565 80.93% INTERNAL SERVICE CHARGES 25,977,295 25,093,732 26,413,074 27,371,325 27,329,922 31,245,497 14.15% INSURANCE RESERVES 383,068 472,940 183,772 255,915 255,915 255,915 0.00% CAPITAL EXPENDITURES 533,597 824,085 976,922 990,438 1,434,561 1,143,266 15.43% TRANSFERS 34,655,212 61,482,490 67,701,452 37,395,147 63,280,768 39,255,611 4.98% Total 255,750,432 289,874,082 309,391,665 293,917,485 334,038,767 311,251,957 5.90% 40 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services Total Operating Budget CIPs Transfers Total Budget 01003 GENERAL FUND MISC NON OP 45,000 2,183,689 - - 2,228,689 - - 2,228,689 01005005 CITY COUNCIL ADMIN 375,495 555,998 500 - 931,993 - - 931,993 01010005 CITY CLERK ADMIN 982,985 244,467 - - 1,227,452 - - 1,227,452 01010101 ELECTIONS - 200,000 - - 200,000 - - 200,000 01015005 CITY ATTORNEY ADMIN 2,350,792 310,813 - - 2,661,605 - - 2,661,605 01020001 CITY MANAGER AIRPORT ISSUES - 175,000 - - 175,000 - - 175,000 01020005 CITY MANAGER ADMIN 2,069,556 506,684 500 - 2,576,740 - - 2,576,740 01020201 CITY MGR PUBLIC INFO OFFICE 303,400 398,186 20,000 - 721,586 - - 721,586 01020202 CITY MGR ECONOMIC DEVELOPMENT - 371,000 - - 371,000 - - 371,000 0102041 CITY MGR OUTREACH SERVICES 264,687 3,159,985 - - 3,424,672 - - 3,424,672 01025005 HUMAN RESOURCES 2,595,702 1,337,250 5,000 - 3,937,952 - - 3,937,952 01030005 FINANCE ADMIN 1,116,587 383,698 5,000 - 1,505,285 - - 1,505,285 01030301 BUDGET 824,355 127,600 - - 951,956 - - 951,956 01030302 ACCOUNTING 1,456,100 303,326 800 - 1,760,226 - - 1,760,226 01030304 PURCHASING 962,455 126,417 - - 1,088,872 - - 1,088,872 0103031 REVENUE SERVICES 2,296,266 657,985 5,100 - 2,959,351 - - 2,959,351 0103032 PARKING LOTS & METERS - 2,210,923 - - 2,210,923 - - 2,210,923 0103511 EMERGENCY PREPAREDNESS 236,423 40,102 - - 276,525 - - 276,525 0103522 POLICE IT 1,475,932 1,134,031 - - 2,609,963 - - 2,609,963 01035351 POLICE CHIEF 2,908,472 379,345 - - 3,287,817 - - 3,287,817 01035352 POLICE SUPPORT SERVICES 8,811,954 3,089,931 7,695 - 11,909,580 - - 11,909,580 01035353 PATROL 30,204,325 4,410,674 - - 34,614,999 - - 34,614,999 01035354 TRAFFIC 6,585,877 1,387,340 - - 7,973,217 - - 7,973,217 01035355 DETECTIVES 13,397,282 1,874,992 - - 15,272,273 - - 15,272,273 01035356 FLEET MAINTENANCE 354,254 1,858,079 - - 2,212,333 - - 2,212,333 01040005 FIRE ADMINISTRATION 1,505,869 296,991 - - 1,802,861 - - 1,802,861 01040401 FIRE OPERATIONS 33,519,224 6,825,206 122,441 - 40,466,871 - - 40,466,871 01040402 FIRE PREVENTION 1,304,729 528,206 - - 1,832,934 - - 1,832,934 01040403 COMM ER RESPONSE TEAM (CERT)166,784 84,954 - - 251,738 - - 251,738 01040404 EMERGENCY MEDICAL SERVICES 9,638,738 2,912,036 130,000 - 12,680,774 - - 12,680,774 01040405 JUNIOR LIFEGUARDS 809,764 477,453 23,413 - 1,310,631 - - 1,310,631 01040406 LIFEGUARD OPERATIONS 5,611,354 1,810,772 98,025 - 7,520,151 - - 7,520,151 01050005 CDD ADMIN 1,600,549 504,044 27,025 - 2,131,618 - - 2,131,618 0105041 INSPECTIONS 2,296,501 397,246 - - 2,693,747 - - 2,693,747 0105042 PLAN CHECKS/PERMITS 4,185,187 965,410 - - 5,150,597 - - 5,150,597 01050501 PLANNING 2,930,297 752,370 - - 3,682,667 - - 3,682,667 01050503 CODE ENFORCEMENT 1,061,842 228,044 - - 1,289,886 - - 1,289,886 01050504 BUILDING - 20,000 - - 20,000 - - 20,000 01050505 REAL PROPERTY GEN FUND 474,668 1,790,184 - - 2,264,852 - - 2,264,852 01060005 LIBRARY ADMIN 1,727,934 1,142,177 2,000 - 2,872,112 - - 2,872,112 0106021 CDM BRANCH LIBRARY 344,422 128,757 - - 473,179 - - 473,179 0106022 MARINERS BRANCH LIBRARY 1,262,564 549,434 - - 1,811,998 - - 1,811,998 0106023 CENTRAL LIBRARY 2,937,840 1,391,872 - - 4,329,713 - - 4,329,713 0106024 BALBOA BRANCH LIBRARY 342,999 151,364 - - 494,362 - - 494,362 01060601 TECHNICAL PROCESSING 379,647 111,661 - - 491,308 - - 491,308 01060603 CULTURAL & ARTS - 255,088 - - 255,088 - - 255,088 01060604 LITERACY SERVICES 75,889 15,243 - - 91,132 - - 91,132 01070005 RECREATION ADMIN 1,017,019 591,678 - - 1,608,698 - - 1,608,698 0107010 PROGRAM SUPPORT 2,247,374 475,321 3,050 - 2,725,745 - - 2,725,745 0107011 FEE BASED CLASSES - 507,171 1,000 - 508,171 - - 508,171 0107012 ADULT SPORTS 137,382 322,798 - - 460,180 - - 460,180 0107013 YOUTH SPORTS - 20,383 - - 20,383 - - 20,383 0107014 YOUTH PROGRAMS 588,967 216,518 - - 805,484 - - 805,484 2024-25 EXPENDITURES BY DIVISION 41 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services Total Operating Budget CIPs Transfers Total Budget 2024-25 EXPENDITURES BY DIVISION 0107015 PRESCHOOL PROGRAMS 94,145 25,913 - - 120,058 - - 120,058 0107016 NATURAL RESOURCES 85,925 27,984 - - 113,909 - - 113,909 0107017 SPECIAL EVENTS - 65,600 - - 65,600 - - 65,600 0107018 PARK PATROL 388,215 91,818 - - 480,033 - - 480,033 0107019 AQUATICS 269,222 92,865 - - 362,086 - - 362,086 0107020 NEWPORT COAST COMMUNITY CENTER 445,700 700,602 6,835 - 1,153,137 - - 1,153,137 0107021 COMMUNITY YOUTH CENTER 209,905 239,847 - - 449,752 - - 449,752 0107022 CIVIC CENTER RENTALS 164,023 54,766 - - 218,788 - - 218,788 0107023 MARINA PARK 708,234 1,838,349 1,995 - 2,548,578 - - 2,548,578 0107024 FACILITY MAINT & OPERATIONS 316,766 403,876 31,231 - 751,873 - - 751,873 0107026 JUNIOR LIFEGUARD FACILITY 22,069 18,187 - - 40,255 - - 40,255 0107031 OASIS 1,273,668 956,536 4,500 - 2,234,704 - - 2,234,704 0107032 OASIS FITNESS CENTER 289,938 193,646 2,829 - 486,412 - - 486,412 0107033 OASIS TRANSPORTATION 758,281 239,004 - - 997,285 - - 997,285 01080005 PUBLIC WORKS ADMIN 2,552,118 539,967 6,600 - 3,098,685 - - 3,098,685 0108011 WQ/CONSERVATION/ENVIRONMENTAL 777,056 541,228 - - 1,318,284 - - 1,318,284 0108012 TRAFFIC & TRANSPORTATION 2,850,212 1,197,299 4,000 - 4,051,511 - - 4,051,511 0108031 PARKS 1,408,839 7,884,604 309,000 - 9,602,442 - - 9,602,442 0108032 TREES 347,246 2,113,628 - - 2,460,874 - - 2,460,874 0108041 FACILITY MAINTENANCE 1,182,919 2,921,591 85,000 - 4,189,510 - - 4,189,510 0108051 REFUSE 253,249 10,403,474 - - 10,656,722 - - 10,656,722 0108061 STREETS/ASPHALT 4,358,103 3,210,258 236,228 - 7,804,589 - - 7,804,589 01080801 ENGINEERING SERVICES 4,669,528 826,337 2,500 - 5,498,366 - - 5,498,366 0109062 STORM DRAINS/STREET SWEEPING 1,405,899 2,928,444 1,000 - 4,335,343 - - 4,335,343 0109063 STREET LIGHT/ELECTRICAL 335,746 1,484,914 - - 1,820,661 - - 1,820,661 01099 GENERAL FUND INTERFUND TRANSFR - - - - 39,255,611 - 39,255,611 39,255,611 01201925 FACILITIES - - - - - 1,000,000 - 1,000,000 01201926 DRAINAGE - - - - - 1,500,000 - 1,500,000 01201927 STREET - - - - - 8,350,000 - 8,350,000 01201929 PARKS - - - - - 150,000 - 150,000 10001 TIDE&SUBMERGED LAND CIP - - - - - 2,075,000 - 2,075,000 10001940 UPPER NEWPORT RESERVE - - - - - 200,000 - 200,000 10003 TIDE&SUBMERGED LAND DEPT - 576,031 - - 576,031 - - 576,031 10045451 HARBOR DEPARTMENT 1,682,536 1,130,339 5,000 - 2,817,875 - - 2,817,875 10050505 REAL PROPERTY TIDELANDS - 2,280 - - 2,280 - - 2,280 10080802 TIDELANDS MANAGEMENT - 466,467 5,000 - 471,467 - - 471,467 10090907 OIL & GAS - 943,982 - - 943,982 - - 943,982 10099 INTERFUND TRANSFERS - -- - 19,767,775 - 19,767,775 19,767,775 10101 TIDELANDS HARBOR CAP CIP - -- - - 5,450,000 - 5,450,000 1050061 FEDERAL DEPT OF JUSTICE - 311,000 - - 311,000 - - 311,000 11135 SLESF GRANT POLICE DEPT 250,000 - - - 250,000 - - 250,000 12050502 CDBG - 183,586 - - 183,586 - - 183,586 12098 FINANCIAL ACTIVITIES - -- 210,548 210,548 - - 210,548 12101 STATE GAS TAX CIP - -- - - 1,400,000 - 1,400,000 12201 MEASURE M CIP - -- - - 3,000,000 - 3,000,000 12601 SB1 GAS TAX RMRA CIP - -- - - 2,188,000 - 2,188,000 13801 ENVIRONMENTAL CONTRIB CIP - -- - - 4,100,000 - 4,100,000 14101 BUILDING EXCISE TAX CIP - -- - - 150,000 - 150,000 16001 ENVIRONMENTAL LIABILITY CIP - -- - - 200,000 - 200,000 16003 ENVIRONMENTAL LIAB NON OP 101,882 368,079 - - 469,961 - - 469,961 16470 FiiN Rec Support - 223,759 - - 223,759 - - 223,759 16701 OCEANFRONT ENCROACHMENT CIP - -- - - 750,000 - 750,000 51399 INTERFUND TRANSFERS - -- - 6,800,000 - 6,800,000 6,800,000 42 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services Total Operating Budget CIPs Transfers Total Budget 2024-25 EXPENDITURES BY DIVISION 53201 FIRE STATIONS CIP - - - - - 9,300,000 - 9,300,000 53601 NEIGHBORHOOD ENHANCEMENT - - - - - 1,000,000 - 1,000,000 56201 PARKS & COMM CTR CIP - - - - - 300,000 - 300,000 57001 PARK MAINTENANCE FUND CIP - - - - - 2,300,000 - 2,300,000 57101 FACILITIES MAINTENANCE CIP - - - - - 2,500,000 - 2,500,000 70101 WATER ENTERPRISE FUND CIP - - - - - 400,000 - 400,000 7019052 WATER SYSTEM SERVICE 6,108,455 25,696,085 54,154 - 31,858,694 - - 31,858,694 70199 INTERFUND TRANSFERS - - - - 6,488,810 - 6,488,810 6,488,810 70201931 MP Distrib-Pipng-Pmpng-Grndwtr - - - - - 6,651,000 - 6,651,000 71101 SEWER ENTERPRISE CIP - - - - - 1,000,000 - 1,000,000 7119061 WASTEWATER OPERATIONS 1,944,655 3,311,622 33,000 - 5,289,276 - - 5,289,276 74804 OTHER INSURANCE FUND - 3,175,766 - - 3,175,766 - - 3,175,766 74904 UNINS CLAIMS NON OP - 1,965,000 - - 1,965,000 - - 1,965,000 75000750 WORKERS COMPENSATION DIV - 3,901,955 - - 3,901,955 - - 3,901,955 75000751 WORKERS COMP DISABILITY - 500,000 - - 500,000 - - 500,000 75004 WORK COMP NON OP - 217,348 - - 217,348 - - 217,348 75104 GEN LIABILITY NON OP - 267,770 - - 267,770 - - 267,770 7517510 GENERAL LIABILTY INSURANCE DIV - 6,543,631 - - 6,543,631 - - 6,543,631 7529031 EQUIPMENT MAINTENANCE 1,433,984 1,013,048 55,500 - 2,502,531 - - 2,502,531 7529032 EQUIPMENT PURCHASING - - 2,698,009 - 2,698,009 - - 2,698,009 75304 POLICE EQUIPMENT NON OP - 342,294 1,144,281 - 1,486,575 - - 1,486,575 75504 PARKING EQUIPMENT NON OP - -400,000 - 400,000 - - 400,000 75604 FIRE EQUIPMENT NON OP - -142,000 - 142,000 - - 142,000 75704 RSS EQUIPMENT NON OPERATING - -200,000 - 200,000 - - 200,000 76004 COMP ABSENCE NON OP 2,030,000 - - - 2,030,000 - - 2,030,000 76204 RETIREE MED RES NON OP 3,146,000 4,364,508 - - 7,510,508 - - 7,510,508 76404 IT ISF NON OP - 518,110 - - 518,110 - - 518,110 76420203 CITY MGR INFORMTN TECHNOLOGY 3,390,636 2,600,878 173,000 - 6,164,514 - - 6,164,514 7657650 IT REPLACEMENT - 250,000 438,000 - 688,000 - - 688,000 7657653 IT STRATEGIC - 80,000 100,000 - 180,000 - - 180,000 7657654 PERMIT SYSTEM REPLACEMENT - 70,000 423,496 - 493,496 - - 493,496 80098 DEBT SERVICE FUND NON OP - 11,000 - 10,730,804 10,741,804 - - 10,741,804 83103 ACKERMAN NON OP - 5,000 - -5,000 - - 5,000 TOTAL BUDGET, ALL FUNDS 201,040,596 148,940,169 7,014,706 10,941,352 440,249,019 53,964,000 72,312,196 494,213,019 Less: Internal Service Charges 10,000,619 25,810,308 5,774,286 - 41,585,214 - - 41,585,214 TOTAL BUDGET, ALL FUNDS NET OF INTERNAL CHARGES 191,039,976 123,129,861 1,240,420 10,941,352 398,663,806 53,964,000 72,312,196 452,627,806 Operating Budget Total Budget % of Budget Type % of Total Budget General Fund % of Budget Type % of Total GF Budget Salaries and Benefits 201,040,596 45.67%40.68%180,952,449 58.14%56.15%Maintenance and Operations 148,940,169 33.83%30.14%89,900,631 28.88%27.90%Capital Outlay 7,014,706 1.59%1.42%1,143,266 0.37%0.35%Debt Service 10,941,352 2.49%2.21%- 0.00%0.00%Transfers 72,312,196 16.43%14.63%39,255,611 12.61%12.18%Total Operating Budget 440,249,019 100.00%89.08%311,251,957 100.00%96.59% Capital Improvements 53,964,000 100.00%10.92%11,000,000 100.00%3.41% TOTAL BUDGET 494,213,019 100.00%100.00%322,251,957 100.00%100.00% 43 Org Function and Activities FY21 Actuals FY22 Actuals FY23 Actuals FY24 Adopted FY24 Revised FY25 Proposed % Change Over PY Adopted % Change Over PY Revised GENERAL FUNDGENERAL GOVERNMENT 01005001 CITY COUNCIL AIRPORT ISSUES 34,500 - - - - - 0.00%0.00% 01005005 CITY COUNCIL ADMIN 588,633 585,602 688,972 924,218 929,844 931,993 0.84%0.23%01010005 CITY CLERK ADMIN 1,042,935 1,047,961 1,082,225 1,186,331 1,210,050 1,227,452 3.47%1.44% 01010101 ELECTIONS 74,700 151,710 103,724 5,000 5,000 200,000 3900.00%3900.00%01015005 CITY ATTORNEY ADMIN 2,119,793 2,116,526 2,320,570 2,526,824 2,592,211 2,661,605 5.33%2.68%01015151 CITY ATTORNEY OUTSIDE COUNSEL 242,277 251,918 2,446 - - - 0.00%0.00% 01020001 CITY MANAGER AIRPORT ISSUES 160,042 135,620 104,974 250,000 250,000 175,000 -30.00%-30.00%01020005 CITY MANAGER ADMIN 1,838,798 1,533,737 1,737,071 2,097,457 2,205,237 2,576,740 22.85%16.85% 01020201 CITY MGR PUBLIC INFO OFFICE 634,311 630,407 605,577 923,053 935,920 721,586 -21.83%-22.90%01020202 CITY MGR ECONOMIC DEVELOPMENT 329,832 246,160 255,000 371,000 371,000 371,000 0.00%0.00%0102041 CITY MGR OUTREACH SERVICES 356,428 1,329,641 2,261,233 3,118,520 6,124,856 3,424,672 9.82%-44.09% 01025005 HUMAN RESOURCES 2,832,899 2,926,282 3,154,659 3,770,070 3,826,377 3,937,952 4.45%2.92%01025251 PERSONNEL MGMT & RECRUITING 75 100 73 - - - 0.00%0.00% 01030005 FINANCE ADMIN 1,147,821 1,372,001 1,396,147 1,714,488 1,599,066 1,505,285 -12.20%-5.86%01030301 BUDGET 1,937,988 1,889,425 944,246 953,843 1,152,534 951,956 -0.20%-17.40%01030302 ACCOUNTING 1,067,643 1,073,633 1,326,149 1,461,801 1,489,151 1,760,226 20.41%18.20% 01030304 PURCHASING - (913) 836,416 1,023,364 1,042,593 1,088,872 6.40%4.44%0103031 REVENUE SERVICES 2,708,130 2,641,113 2,504,990 2,894,301 2,978,174 2,959,351 2.25%-0.63%Total General Government 17,116,804 17,930,923 19,324,473 23,220,269 26,712,013 24,493,689 5.48%-8.30% PUBLIC SAFETY 0103511 EMERGENCY PREPARENESS 301,326 279,943 322,020 262,263 281,568 276,525 5.44%-1.79% 0103522 POLICE IT 2,307,918 2,389,322 2,399,235 2,500,119 3,017,329 2,609,963 4.39%-13.50%01035351 POLICE CHIEF 2,504,548 2,580,303 2,571,800 2,645,542 2,955,545 3,287,817 24.28%11.24%01035352 POLICE SUPPORT SERVICES 9,630,854 9,590,134 10,089,490 11,170,762 11,477,852 11,909,580 6.61%3.76% 01035353 PATROL 30,147,536 30,289,993 31,544,159 33,023,360 34,103,181 34,614,999 4.82%1.50%01035354 TRAFFIC 7,145,900 7,376,507 7,855,553 7,792,848 7,775,851 7,973,217 2.31%2.54% 01035355 DETECTIVES 12,728,382 13,155,839 14,002,058 13,850,604 14,358,760 15,272,273 10.26%6.36%01035356 FLEET MAINTENANCE 1,679,209 1,826,699 2,085,331 2,170,200 2,177,100 2,212,333 1.94%1.62%01040005 FIRE ADMINISTRATION 1,446,968 1,633,157 1,718,863 1,811,928 1,858,163 1,802,861 -0.50%-2.98% 01040401 FIRE OPERATIONS 36,930,957 37,575,313 37,956,260 39,898,496 40,420,450 40,466,871 1.42%0.11%01040402 FIRE PREVENTION 1,412,574 1,472,891 1,441,509 1,736,548 1,778,971 1,832,934 5.55%3.03% 01040403 COMM ER RESPONSE TEAM (CERT)229,689 107,013 183,503 232,727 236,153 251,738 8.17%6.60%01040404 EMERGENCY MEDICAL SERVICES 10,643,559 11,191,990 11,406,228 11,997,399 12,738,886 12,680,774 5.70%-0.46%01040405 JUNIOR LIFEGUARDS 1,101,256 1,019,400 1,393,230 1,288,342 1,548,918 1,310,631 1.73%-15.38% 01040406 LIFEGUARD OPERATIONS 6,958,179 6,580,511 7,072,839 7,440,555 7,596,699 7,520,151 1.07%-1.01%Total Public Safety 125,168,856 127,069,017 132,042,078 137,821,694 142,325,425 144,022,668 4.50%1.19% COMMUNITY DEVELOPMENT 01050005 CDD ADMIN 1,674,644 1,741,023 1,983,568 2,099,836 2,148,303 2,131,618 1.51%-0.78% 0105041 INSPECTIONS 2,000,637 2,159,755 2,397,157 2,554,792 2,600,784 2,693,747 5.44%3.57%0105042 PLAN CHECKS/PERMITS 4,568,794 4,428,084 4,913,232 5,098,884 5,309,259 5,150,597 1.01%-2.99% 01050501 PLANNING 3,120,200 3,256,478 3,237,582 3,626,032 3,726,831 3,682,667 1.56%-1.19%01050503 CODE ENFORCEMENT 786,357 828,714 854,597 941,714 967,198 1,289,886 36.97%33.36%01050504 BUILDING - 650 - 20,000 - 20,000 0.00%0.00% 01050505 REAL PROPERTY GEN FUND 409,528 389,624 629,832 596,373 610,878 2,264,852 279.77%270.75%Total Community Development 12,560,158 12,804,327 14,015,969 14,937,632 15,363,253 17,233,367 15.37%12.17% 2024-25 EXPENDITURES BY FUNCTION 44 Org Function and Activities FY21 Actuals FY22 Actuals FY23 Actuals FY24 Adopted FY24 Revised FY25 Proposed % Change Over PY Adopted % Change Over PY Revised 2024-25 EXPENDITURES BY FUNCTION PUBLIC WORKS01080807MOD ADMIN 792,038 629,793 633,307 540,143 - - -100.00%0% 0108061 STREETS/ASPHALT 5,925,057 5,977,240 7,101,921 7,331,328 7,932,948 7,804,589 6.46%-1.62%0108031 PARKS 8,751,245 9,253,185 9,845,236 9,461,950 10,379,600 9,602,442 1.48%-7.49% 0108032 TREES 2,280,457 2,367,089 2,189,787 2,430,592 2,567,908 2,460,874 1.25%-4.17%0108041 FACILITY MAINTENANCE 3,387,142 3,362,630 4,193,352 3,964,613 4,517,026 4,189,510 5.67%-7.25%0109062 STORM DRAINS/STREET SWEEPING 3,592,760 3,783,690 4,326,537 4,236,003 4,449,631 4,335,343 2.35%-2.57% 0109063 STREET LIGHT/ELECTRICAL 1,436,439 1,448,624 1,489,901 1,746,254 1,880,191 1,820,661 4.26%-3.17%01080005 PUBLIC WORKS ADMIN 1,997,295 2,036,830 2,109,486 2,394,769 2,991,694 3,098,685 29.39%3.58% 0108011 WQ/CONSERVATION/ENVIRONMENTAL 1,209,569 1,172,444 1,232,100 1,290,527 1,331,077 1,318,284 2.15%-0.96%0108012 TRAFFIC & TRANSPORTATION 3,284,285 3,057,046 3,362,055 3,752,164 4,075,807 4,051,511 7.98%-0.60%0108051 REFUSE 6,002,466 7,517,302 9,367,009 10,133,208 10,788,865 10,656,722 5.17%-1.22% 01080801 ENGINEERING SERVICES 4,407,480 4,613,790 5,076,476 5,295,192 5,493,085 5,498,366 3.84%0.10%0108099 PUBLIC WORKS COST APPLIED (2,193,238) (2,622,846) - - - - 0.00%0.00% Total Public Works 40,872,994 42,596,818 50,927,166 52,576,743 56,407,833 54,836,987 4.30%-2.78% COMMUNITY SERVICES 0103032 PARKING LOTS & METERS 1,912,822 2,025,631 2,099,521 2,227,582 2,961,404 2,210,923 -0.75%-25.34% 01060603 CULTURAL & ARTS 272,552 251,764 170,780 254,388 357,852 255,088 0.28%-28.72%01070005 RECREATION ADMIN 1,343,954 1,390,041 1,435,642 1,519,596 1,541,417 1,608,698 5.86%4.36%0107010 PROGRAM SUPPORT 2,518,531 2,414,496 2,289,389 2,534,827 2,653,617 2,725,745 7.53%2.72% 0107011 FEE BASED CLASSES 245,704 431,354 526,700 543,171 546,360 508,171 -6.44%-6.99%0107012 ADULT SPORTS 255,669 353,059 377,176 396,822 421,662 460,180 15.97%9.13% 0107013 YOUTH SPORTS 34,740 26,943 33,416 20,383 21,595 20,383 0.00%-5.61%0107014 YOUTH PROGRAMS 759,924 618,510 650,827 727,445 730,817 805,484 10.73%10.22%0107015 PRESCHOOL PROGRAMS 49,005 93,666 102,875 112,908 114,615 120,058 6.33%4.75% 0107016 NATURAL RESOURCES 104,651 126,540 124,341 136,013 142,002 113,909 -16.25%-19.78%0107017 SPECIAL EVENTS 5,459 75,469 61,627 65,600 65,600 65,600 0.00%0.00% 0107018 PARK PATROL 425,741 349,592 370,372 447,588 461,612 480,033 7.25%3.99%0107019 AQUATICS 182,772 236,745 246,424 331,317 331,366 362,086 9.29%9.27%0107020 NEWPORT COAST COMMUNITY CENTER 658,229 873,306 979,451 990,722 1,011,223 1,153,137 16.39%14.03% 0107021 COMMUNITY YOUTH CENTER 292,906 407,310 483,616 427,332 450,954 449,752 5.25%-0.27%0107022 CIVIC CENTER RENTALS 46,839 50,237 91,495 171,826 177,576 218,788 27.33%23.21% 0107023 MARINA PARK 1,472,760 2,217,795 2,311,192 2,473,774 2,560,602 2,548,578 3.02%-0.47%0107024 FACILITY MAINT & OPERATIONS 454,690 562,417 667,080 719,449 692,533 751,873 4.51%8.57%0107025 16TH STREET COMMUNITY CENTER 78,950 - - - - - 0.00%0.00% 0107026 JUNIOR LIFEGUARD FACILITY - - - 31,683 31,683 40,255 27.05%27.05%0107031 OASIS 1,425,035 1,693,806 1,912,786 2,179,155 2,161,332 2,234,704 2.55%3.39% 0107032 OASIS FITNESS CENTER 262,982 397,265 378,169 624,352 487,574 486,412 -22.09%-0.24%0107033 OASIS TRANSPORTATION 788,960 848,375 862,013 940,104 962,706 997,285 6.08%3.59%01060005 LIBRARY ADMIN 2,205,866 2,317,186 2,332,189 2,663,528 2,722,931 2,872,112 7.83%5.48% 0106021 CDM BRANCH LIBRARY 337,984 386,359 427,159 464,503 469,797 473,179 1.87%0.72%0106022 MARINERS BRANCH LIBRARY 1,523,980 1,623,896 1,593,933 1,719,546 1,735,264 1,811,998 5.38%4.42% 0106023 CENTRAL LIBRARY 3,563,122 3,656,765 3,532,116 4,128,366 4,173,349 4,329,713 4.88%3.75%0106024 BALBOA BRANCH LIBRARY 421,335 432,134 405,841 475,331 473,386 494,362 4.00%4.43%0106051 LIBRARY FOUNDATION 107,895 28,149 33,984 - 58,312 - 0.00%-100.00% 0106052 FRIENDS OF THE LIBRARY 153,915 158,201 166,066 - 440,081 - 0.00%-100.00%0106053 DESIGNATED GIFTS 6,447 5,557 - - 53,545 - 0.00%-100.00% 01060601 TECHNICAL PROCESSING 432,026 453,233 458,032 476,322 484,339 491,308 3.15%1.44% 45 Org Function and Activities FY21 Actuals FY22 Actuals FY23 Actuals FY24 Adopted FY24 Revised FY25 Proposed % Change Over PY Adopted % Change Over PY Revised 2024-25 EXPENDITURES BY FUNCTION 01060604 LITERACY SERVICES 134,904 140,928 84,295 77,017 131,549 91,132 18.33%-30.72%Total Community Svcs 22,480,351 24,646,729 25,208,510 27,880,650 29,628,655 29,180,947 4.66%-1.51% 01003 GENERAL FUND MISC NON OP 255,354 308,467 1,917,007 2,991,226 2,991,226 2,228,689 -25.49%-25.49%GENERAL FUND OPERATING BUDGET 218,454,516 225,356,280 243,435,204 259,428,214 273,428,406 271,996,346 4.84%-0.52% 01099 GENERAL FUND TRANSFERS 34,655,212 61,482,490 65,478,891 34,489,271 58,759,664 39,255,611 13.82%-33.19% TOTAL GENERAL FUND BUDGET 253,109,728 286,838,770 308,914,095 293,917,485 332,188,070 311,251,957 5.90%-6.30% ENTERPRISE ACTIVITIES 7019052 WATER SYSTEM SERVICE 25,004,591 24,476,662 25,619,964 29,985,503 30,374,134 31,858,694 6.25%4.89%701|702 WATER - CIPs 9,273,143 6,509,027 7,833,402 6,214,000 14,872,538 7,051,000 13.47%-52.59% 7119061 WASTEWATER OPERATIONS 3,838,980 3,033,216 4,373,462 5,097,917 5,141,895 5,289,276 3.75%2.87%711|712 WASTEWATER - CIPs 1,043,433 337,318 152,130 750,000 3,246,372 1,000,000 33.33%-69.20% 70199 WATERFUND TRANSFERS 10,956,670 - 5,636,943 3,637,843 4,963,513 6,488,810 78.37%30.73% Total Enterprise Activities 39,160,147 34,356,223 37,978,959 42,047,420 53,634,938 45,198,970 7.50%-15.73% INTERNAL SERVICE FUNDS 74804 OTHER INSURANCE FUND - - 2,053,736 3,024,862 2,904,862 3,175,766 4.99%9.33% 74904 UNINS CLAIMS NON OP 1,904,661 2,205,754 471,388 1,845,000 1,986,564 1,965,000 6.50%-1.09%75000750 WORKERS COMPENSATION DIV 1,917,334 4,213,259 4,614,953 3,670,062 3,670,062 3,901,955 6.32%6.32% 75000751 WORKERS COMP DISABILITY - 128 - - - 500,000 0.00%0.00%75004 WORK COMP NON OP - -288,089 - - 217,348 0.00%0.00%75104 GEN LIABILITY NON OP - -268,808 267,770 267,770 0.00%0.00% 7517510 GENERAL LIABILTY INSURANCE DIV 3,700,062 3,752,002 2,824,253 6,630,000 6,630,000 6,543,631 -1.30%-1.30%7529031 EQUIPMENT MAINTENANCE 2,040,127 2,089,244 2,341,272 2,401,589 2,455,431 2,502,531 4.20%1.92% 7529032 EQUIPMENT PURCHASING 2,915,738 4,329,587 3,476,771 3,557,009 5,207,616 2,698,009 -24.15%-48.19%75304 POLICE EQUIPMENT NON OP 585,394 925,912 1,044,998 1,578,425 2,370,180 1,486,575 -5.82%-37.28%75504 PARKING EQUIPMENT NON OP 608,204 24,243 - 400,000 400,000 400,000 0.00%0.00% 75604 FIRE EQUIPMENT NON OP - - 52,752 142,000 1,163,665 142,000 0.00%-87.80%75704 RSS EQUIPMENT NON OPERATING 248,042 140,776 198,881 200,000 202,057 200,000 0.00%-1.02% 76004 COMP ABSENCE NON OP 2,866,959 2,058,475 2,007,181 2,030,000 2,030,000 2,030,000 0.00%0.00%76104 RETIREE MEDICAL NON OP 154,234 165 - - - - 0.00%0.00%76204 RETIREE MED RES NON OP 7,963,897 6,796,845 8,476,508 7,458,998 13,261,498 7,510,508 0.69%-43.37% 76404 IT ISF NON OP - - 452,232 483,772 483,772 518,110 7.10%7.10%76420203 CITY MGR INFORMTN TECHNOLOGY 4,226,897 4,059,404 4,416,102 5,749,039 5,625,570 6,164,514 7.23%9.58% 7657650 IT REPLACEMENT 539,498 736,996 585,490 688,000 1,430,601 688,000 0.00%-51.91%7657651 IT STRATEGIC ERP - 67,388 23,538 - 525,801 - 0.00%-100.00%7657653 IT STRATEGIC 68,963 76,963 53,921 180,000 207,670 180,000 0.00%-13.32% 7657654 PERMIT SYSTEM REPLACEMENT 286,974 349,513 457,946 493,496 541,272 493,496 0.00%-8.83%Total Internal Service Funds 30,026,982 31,826,654 34,108,818 40,800,023 51,096,622 41,585,214 1.92%-18.61% OTHER FUNDS 012 GENERAL FUND CAPITAL PROJECTS 6,936,819 4,716,975 3,929,030 16,411,044 16,952,698 11,000,000 -32.97%-35.11% 0102099 CITY MANAGER COST APPLIED (368,896) (610,270) - - - - 0.00%0.00%0103099 ADMIN SERVICES COST APPLIED (748,144) (936,043) - - - - 0.00%0.00% 0103599 POLICE COST APPLIED (3,551,442) (3,346,380) - - - - 0.00%0.00% 46 Org Function and Activities FY21 Actuals FY22 Actuals FY23 Actuals FY24 Adopted FY24 Revised FY25 Proposed % Change Over PY Adopted % Change Over PY Revised 2024-25 EXPENDITURES BY FUNCTION 0104099 FIRE COST APPLIED (10,086,522) (9,307,909) - - - - 0.00%0.00%0109099 GENERAL SERVICES COST APPLIED (180,913) (767,458) - - - - 0.00%0.00%10003 TIDE&SUBMERGED LAND DEPT - - 432,505 516,156 516,156 576,031 11.60%11.60% 10045451 HARBOR DEPARTMENT 1,489,268 1,774,413 2,195,603 2,445,960 2,856,653 2,817,875 15.21%-1.36%10050505 REAL PROPERTY TIDELANDS 3,019 3,543 7,500 2,250 2,250 2,280 1.33%1.33% 1008014 HARBOR OPERATIONS - - - - - - 0.00%0.00%10080802 TIDELANDS MANAGEMENT 367,325 356,414 474,620 455,147 539,711 471,467 3.59%-12.64%1008199 TIDELANDS MGMT COST APPLIED 17,110,376 17,555,054 - - - - 0.00%0.00% 10090907 OIL & GAS 713,793 1,479,786 1,418,540 871,549 893,406 943,982 8.31%5.66%1009199 UTILITIES -OIL & GAS COST APPL 18,778 35,852 - - - - 0.00%0.00% 11135 SLESF GRANT POLICE DEPT 205,263 211,400 215,174 200,000 200,000 250,000 25.00%25.00%11203 MISC GRANT FUND NON OP - - - - 9,911 - 0.00%-100.00%12050502 CDBG 262,355 208,791 667,747 183,586 1,074,362 183,586 0.00%-82.91% 12098 FINANCIAL ACTIVITIES 193,480 202,387 210,548 210,548 - 210,548 0.00%0.00%16003 ENVIRONMENTAL LIAB NON OP 606,652 636,347 380,823 714,459 714,459 469,961 -34.22%-34.22% 16470 FiiN Rec Support - - 118,830 147,000 233,669 223,759 52.22%-4.24%16620 AMERICAN RESCUE PLAN ACT - 122,543 24,411 - - - 0.00%0.00%16820201 PEG FEES CITY MANAGER - - - - 90,000 - 0.00%-100.00% 1692041 OPIOID OUTREACH SERVICES - - - - 395,766 - 0.00%-100.00%51103 CIVIC CENTER FUND NON OP 2,023 1,681 2,774 - - - 0.00%0.00% 16520202 COVID ECONOMIC SUPPORT GRANTS 2,419,337 - - - - - 0.00%0.00%53298 FINANCIAL ACTIVITIES 173,965 - - - - - 0.00%0.00%80098 DEBT SERVICE FUND NON OP 9,966,879 10,997,020 10,772,688 10,741,804 10,741,804 10,741,804 0.00%0.00% 83103 ACKERMAN NON OP 4,900 4,900 5,000 5,000 5,000 5,000 0.00%0.00%83160 Ackerman Library - - - - 32,533 - 0.00%-100.00% 85002 1915 ASSESSMENT DISTRICT NONOP 1,189,814 1,343,546 1,733,637 - - - 0.00%0.00%85103 CIOSA BONDS MISC NON OPERATING 281,611 - - - - - 0.00%0.00%86103 MISC CUSTODIAL NON OPERATING 18,208 50,148 72,955 - - - 0.00%0.00% 1050061 FEDERAL DEPT OF JUSTICE 22,894 176,954 4,632 65,000 65,000 311,000 378.46%378.46%1050062 FED/DOJ ENFORCEMNT 222,547 - 20,507 - - - 0.00%0.00% 1050063 FED/TREASURY DEPT 127,980 5,791 - - - - 0.00%0.00%11035 OTS POLICE DEPT 246,826 205,750 299,968 - 376,000 - 0.00%-100.00%1800012 VNB PUBLIC BENEFIT - - 82,650 - 36,350 - 0.00%-100.00% 1800013 NB ARTS FOUNDATION - - 9,778 - 10,001 - 0.00%-100.00%1805042 CASP TRAINING - - 1,746 - 20,000 - 0.00%-100.00% ALL OTHER FUND CIP'S 26,791,267 23,886,418 35,111,849 6,000,000 11,954,803 34,913,000 481.88%192.04% 100|167|513 OTHER INTERFUND TRANSFERS - - 18,380,271 20,732,011 19,520,967 26,567,775 28.15%36.10% Total Other Funds 54,439,463 49,007,652 58,193,515 38,969,503 47,720,532 63,120,293 61.97%32.27% TOTAL OPERATING BUDGET 343,648,328 366,579,561 416,186,190 410,729,240 462,098,230 440,249,019 7.19%-4.73% TOTAL CIP BUDGET 44,044,662 35,449,738 47,026,411 29,375,044 47,026,411 53,964,000 83.71%14.75% TOTAL BUDGET 387,692,990 402,029,300 463,212,601 440,104,284 509,124,641 494,213,019 12.29%-2.93% 47 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & Reserve Transfers Out General Funds General Fund 010 1,584,818 295,531,047 1,250,000 19,767,775 (271,996,346) - - (39,255,611) 6,881,683 General Fund Capital Projects 012 5,744,354 - - 6,500,000 -(11,000,000)- - 1,244,354 SubTotal - General Fund 7,329,172 295,531,047 1,250,000 26,267,775 (271,996,346) (11,000,000) - (39,255,611) 8,126,036 Coastal Commission Funds Tidelands Operating Fund 100 1,033,650 14,759,487 200,000 12,256,805 (4,613,257) (2,275,000) (248,000) (19,767,775) 1,345,910 Harbor & Beaches Capital Plan Fund 101 32,397,278 6,661,500 5,832,875 -(5,450,000) (1,250,000) - 38,191,654 SubTotal - Coastal Commission Funds 33,430,928 21,420,988 200,000 18,089,680 (4,613,257) (7,725,000) (1,498,000) (19,767,775) 39,537,563 Enterprise Funds Water Enterprise Fund 701 5,550,178 37,274,460 - - (31,858,694) (400,000) - (6,488,810) 4,077,134 Water Capital Fund 702 - 162,190 - 6,488,810 -(6,651,000)- -- Wastewater Enterprise Fund 711 762,901 5,566,522 - -(5,289,276) (1,000,000)- -40,147 Wastewater Capital Fund 712 3,966 41,342 - --- - -45,308 SubTotal - Enterprise Funds 6,317,045 43,044,515 - 6,488,810 (37,147,970) (8,051,000) - (6,488,810) 4,162,589 Special Revenue Funds Asset Forfeiture Fund 105 465,365 - - - (311,000) - - 154,365 SLESF - COPS Fund 111 50,000 250,000 - - (250,000) - - 50,000 CDBG Fund 120 - 690,974 - - (394,134) - - 296,840 State Gas Tax Fund 121 198,055 2,249,516 - - -(1,400,000) - - 1,047,571 Measure M 2 122 678,494 2,879,322 - - -(3,000,000) - - 557,816 Measure M Competitive 123 227 - - - -- - - 227 SB1 Gas Tax RMRA Fund 126 431,948 2,079,842 - - -(2,188,000) - - 323,791 Misc. Cooperative Projects 135 159,296 1,473 - - -- - - 160,769 PCH Relinquishment 137 32,964 1,473 - - -- - - 34,436 Environmental Contributions 138 - 4,100,000 - - -(4,100,000) - - - Transportation and Circulation Fund 140 400,632 (33,822) - - -- - - 366,810 Building Excise Tax Fund 141 14,732 184,591 - - -(150,000) - - 49,323 AQMD Fund 142 1,453,150 141,772 - - -- - - 1,594,922 Environmental Liability Fund 160 8,133,144 933,801 - - (469,961) (200,000) - - 8,396,984 Fostering Interest in Nature (FiiN) Fund 164 980,297 25,338 - - (223,759) - - 781,877 Oceanfront Encroachment Fund 167 1,055,351 293,787 - - -(750,000) - - 599,138 PEG Fees Fund 168 3,422,537 362,931 - - -- - 3,785,468 Miscellaneous Special Revenues Fund 180 2,167,946 216,749 - - -- - 2,384,695 SubTotal - Special Revenue Funds 19,644,139 14,377,747 - - (1,648,854) (11,788,000) - - 20,585,033 Permanent Funds Newport Bay Dredging Fund 830 5,466,997 105,966 - - -- - - 5,572,963 Ackerman Donation Fund 831 1,167,509 23,513 - (5,000) - - 1,186,022 SubTotal - Permanent Funds 6,634,506 129,479 - - (5,000) - - - 6,758,984 SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2024-25 Fund Estimated Spendable Fund Balance 06/30/2024 Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance 06/30/2025 48 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & Reserve Transfers Out SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2024-25 Fund Estimated Spendable Fund Balance 06/30/2024 Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance 06/30/2025 Capital Projects Funds Civic Center Fund 511 485,365 - - - -- - 485,365 Misc FFP Projects 512 1 - - - -- - - 1 Facilities Financing Plan Fund 513 24,757,572 - - 1,285,152 -- (6,800,000) 19,242,724 Police Facility New 521 654,156 - - - -- - 654,156 Fire Station Rebuild 532 2,512,176 - - 6,800,000 -(9,300,000)- - 12,176 Newport Uptown Undergrounding 534 3,248 - - - -- - 3,248 Balboa Village Parking Mgmt District 535 103,812 - - - -- - 103,812 Neighborhood Enhancement 536 1,235,425 - - - -(1,000,000) - - 235,425 Parks & Community Centers 562 943,117 - - - -(300,000) - - 643,117 Parks Maintenance Fund 570 - - - 2,300,000 -(2,300,000)- - - Facilities Maintenance Plan (FMP)571 463,451 - - 2,500,000 -(2,500,000)- - 463,451 SubTotal - Capital Projects Funds 31,158,323 - - 12,885,152 -(15,400,000)- (6,800,000) 21,843,475 Special Districts Funds Assessment District Projects 663/664/665 3,622,146 - - - -- - 3,622,146 SubTotal - Assessment District Project Funds 3,622,146 - - - -- - - 3,622,146 Debt Service Funds Debt Service Fund 800 2,188,154 2,068,359 - 8,580,779 (10,741,804) - - 2,095,488 SubTotal - Debt Service Funds 2,188,154 2,068,359 - 8,580,779 (10,741,804) - - - 2,095,488 Internal Service Funds Other Insurance Fund 748 - 3,191,087 - - (3,175,766) - - - Uninsured Claims Reserve 749 2,033,995 349,604 - - (1,965,000) - - 418,600 Workers Comp Reserve 750 23,545,331 6,337,249 - - (4,619,303) - - 25,263,276 General Liability Reserve 751 14,916,853 6,449,206 - - (6,811,401) - - 14,554,657 Equipment Maintenance 752 8,333,258 6,750,792 - - (5,200,540) - - 9,883,510 Police Equipment Fund 753 1,762,386 1,029,945 - - (1,486,575) - - 1,305,756 Parking Equipment 755 2,117,389 431,335 - - (400,000) - - 2,148,724 Fire Equipment Fund 756 2,012,539 508,679 - - (142,000) - - 2,379,218 RSS Equipment Replacement Fund 757 914,699 196,870 - - (200,000) - - 911,569 Compensated Absence Fund 760 6,910,554 3,332,558 - - (2,030,000) - - 8,213,112 Retiree Medical Fund 761/762 473,795 7,516,153 - - - (7,510,508) - - - 479,439 Information Technology Fund - Operations 764 1,928,275 6,704,197 - - (6,682,624) - - 1,949,848 Information Technology Fund - Strategic 765 8,526,395 1,891,671 - - (1,361,496) - - 9,056,570 SubTotal - Internal Service Funds 73,475,470 44,689,344 - - (41,585,214) - - - 76,564,280 Total - All Funds 183,799,883 421,261,479 1,450,001 72,312,196 (367,738,445) (53,964,000) (1,498,000) (72,312,196) 183,295,596 49 General Fund Parks Maintenance Fund Transfer In (From):Transfer In (From): 01099 691100 Tidelands $19,767,775 57099 691010 General Fund $2,300,000 Total Transfers In $19,767,775 Total Transfers In $2,300,000 Capital Improvement Fund Facilities Maintenance FundTransfer In (From):Transfer In (From):01299 691010 General Fund $6,500,000 57199 691010 General Fund $2,500,000 Total Transfers In $6,500,000 Total Transfers In $2,500,000 Tidelands Operating Fund Water Capital Fund Transfer In (From):Transfer In (From): 10099 691010 General Fund $12,256,805 70299 692701 Water Enterprise Fund $6,488,810 Total Transfers In $12,256,805 Total Transfers In $6,488,810 Tidelands Capital Fund Debt Service FundTransfer In (From):Transfer In (From):10199 691010 General Fund $5,832,875 80099 691010 General Fund $8,580,779 Total Transfers In $5,832,875 Total Transfers In $8,580,779 Facilities Financing Planning Fund Fire Stations FundTransfer In (From):Transfer In (From): 51399 691010 General Fund $1,285,152 53299 691513 General Fund $6,800,000 Total Transfers In $1,285,152 Total Transfers In $6,800,000 TOTAL TRANSFERS IN:72,312,196$ General Fund Tidelands Capital FundTransfer Out (To Other Funds):Transfer Out (To):01099 991012 Capital Improvement Fund $6,500,000 10099 991010 General Fund $19,767,775 01099 991100 Tidelands Operating Fund $12,256,805 Total Transfers Out $19,767,775 01099 991101 Tidelands Capital Fund $5,832,875 01099 991513 Facilities Financing Planning Fund $1,285,152 01099 991571 Facilities Maintenance Fund $2,500,000 01099 991570 Parks Maintenance Fund $2,300,000 Water Enterprise Fund01099991800Debt Service Fund $8,580,779 Transfer Out (To):Total Transfers Out $39,255,611 70199 992702 Water Capital Fund $6,488,810 Total Transfers Out $6,488,810 Facilities Financing Planning FundTransfer Out (To Other Funds):51399 991532 Parks & Community Centers Fund $6,800,000 Total Transfers In $6,800,000 TOTAL TRANSFERS OUT 72,312,196$ FISCAL YEAR 2024-25 PROPOSED BUDGET INTERFUND TRANSFERS TRANSFERS IN FISCAL YEAR 2024-25 PROPOSED BUDGET INTERFUND TRANSFERS TRANSFERS OUT 50 CITY ATTORNEY MISSION STATEMENT The Office of the City Attorney provides timely, cost-effective, quality legal advice and services to support the City Council, the City Manager and all City departments, boards, commissions and committees in achieving the City Council’s goals while limiting risk and costs to the taxpayers. OVERVIEW The Office of the City Attorney provides legal advice and services to the City Council, City staff, boards, commissions and committees through the preparation of ordinances, resolutions, contracts and legal opinions relating to land use, public safety and other municipal law matters. As the prosecutor for the City, the Office of the City Attorney protects the health, safety and welfare of the public through the effective prosecution of violations of the Character and Municipal Code. The Office of the City Attorney also represents the City, its officers and staff in civil litigation matters and manages the legal services provided to the City by outside legal counsel. 51 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FY 24 FY 25 Full-Time 7.00 8.00 8.00 Part-Time (FTE)1.60 0.50 0.75 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayADMINISTRATIVE ASSISTANT TO THE CITY ATTORNEY 1.00 1.00 96,103 - 33,953 130,056 ASSISTANT CITY ATTORNEY 1.00 1.00 253,503 3,360 57,488 314,351 CITY ATTORNEY 1.00 1.00 305,820 6,960 82,263 395,043 DEPUTY CITY ATTORNEY 1.00 1.00 198,879 960 45,992 245,830 DEPUTY CITY ATTORNEY 1.00 1.00 198,879 960 47,378 247,216 DEPUTY CITY ATTORNEY 1.00 1.00 195,671 960 45,616 242,248 PARALEGAL 1.00 1.00 99,292 - 34,326 133,618 PARALEGAL 1.00 1.00 109,524 - 35,523 145,047 Part-Time (FTE)FY 24 FY25 Base Pay Specialty Pay Benefits Total Pay 0.50 0.75 63,069 - 5,172 68,241 1,520,740 13,200 387,711 1,921,651 CITY ATTORNEY PERSONNEL Paralegal 52 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01015005 - CITY ATTORNEY ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,098,360 1,199,748 1,377,917 1,457,671 5.79% 711003 - SALARIES PART TIME 97,441 123,741 47,215 63,069 33.58% 70 - REGULAR SALARIES Total 1,195,801 1,323,490 1,425,132 1,520,740 6.71% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 83,327 80,867 180,096 180,672 0.32%722001 - PENSION EE NORMAL COST MISC 80,821 92,018 115,742 124,802 7.83%723002 - PENSION ER NORMAL COST MISC 100,235 109,068 141,298 152,733 8.09% 723004 - RETIREMENT PART TIME/TEMP - - 1,771 1,771 0.00% 724001 - PENSION EE CONTRIB MISC (141,332) (146,823) (159,868) (174,885) 9.39% 725001 - PENSION UAL REQUIRED MISC 274,737 306,729 309,189 318,071 2.87% 727001 - CAR ALLOWANCE 8,423 8,423 8,400 8,400 0.00% 727003 - CELL PHONE STIPEND 4,004 4,036 3,840 4,800 25.00% 727004 - RHS $2.50 CONTRIBUTION 1,777 1,835 17,422 3,058 -82.45% 727012 - LIFE INSURANCE 718 735 840 840 0.00% 727013 - EMP ASSISTANCE PROGRAM 134 138 160 160 0.00% 727016 - MEDICARE FRINGES 18,160 19,687 23,453 22,242 -5.16% 727017 - PARS DC 401A 7,998 22,111 - 27,070 727019 - SURVIVOR BENEFIT 404 234 - - 728003 - COMPENSATED ABSENCES 39,811 42,030 48,227 51,019 5.79% 72 - BENEFITS Total 596,314 700,666 810,432 828,852 2.27% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00% 74 - OTHER PAYS Total - - 1,200 1,200 0.00% 81 - CONTRACT SERVICES811027 - SERVICES CITY PRINT CONTRACT 299 616 1,156 1,156 0.00%81 - CONTRACT SERVICES Total 20,476 23,534 24,156 24,156 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 7,263 4,434 6,100 6,100 0.00%841052 - LIBRARY MATERIALS 3,268 100 1,300 1,300 0.00%841053 - LIB MATRLS ONLINE REFRNCE 23,105 23,835 29,000 29,000 0.00%84 - SUPPLIES & MATERIALS Total 33,637 28,369 36,400 36,400 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 8,331 11,468 7,500 7,500 0.00%861003 - TRAINING 2,412 1,575 5,750 5,750 0.00%86 - TRAVEL & TRAINING Total 10,743 13,043 13,250 13,250 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,090 1,023 1,500 1,500 0.00% 871004 - PUBLICATIONS & DUES NOC 3,339 4,723 7,000 7,000 0.00% 871017 - SOFTWARE LICENSE RENEWAL 4,510 7,534 9,000 9,000 0.00% 87 - GENERAL EXPENSES Total 8,939 13,280 17,500 17,500 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 59,748 62,103 69,863 79,656 14.02% 881005 - IT ISF REPLACEMENT CHARGE 11,018 27,654 27,655 26,763 -3.22% CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 53 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 881010 - WORKERS' COMP ISF MISC 28,164 41,763 15,771 24,539 55.60%881012 - GENERAL LIABILITY INSURANCE 38,429 18,413 17,720 19,407 9.52%881013 - UNINSURED CLAIMS CHARGE 31,928 - - - 881014 - ANNUAL OPEB CHARGE 69,254 62,528 67,744 69,142 2.06%88 - INTERNAL SVC CHARGE Total 238,541 212,461 198,753 219,507 10.44% 90 - CAPITAL EXPENDITURES911039 - OFFICE FURNITURE/FIXTURES - 5,577 - - 90 - CAPITAL EXPENDITURES Total - 5,577 - - 01015005 - CITY ATTORNEY ADMIN Total 2,116,450 2,320,420 2,526,824 2,661,605 5.33% 01015151 - CITY ATTORNEY OUTSIDE COUNSEL 89 - RISK MANAGEMENT891020 - OUTSIDE COUNSEL ADVISORY 43,315 70 - - 891021 - OUTSIDE COUNSEL SPEC LIT 203,807 2,100 - - 891022 - OUTSIDE COUNSEL CODE ENF 4,796 276 - - 89 - RISK MANAGEMENT Total 251,918 2,446 - - 01015151 - CITY ATTORNEY OUTSIDE COUNSEL Total 251,918 2,446 - - Grand Total 2,368,368 2,322,866 2,526,824 2,661,605 5.33% 54 CITY CLERK MISSION STATEMENT To provide service to the Mayor and City Council, City Manager, City Departments, and the public in a courteous, timely and efficient manner while remaining neutral and impartial. To improve the administration of the affairs of the City Clerk’s Office consistent with the applicable laws and through sound management practices to provide easier access to local government and fulfill our responsibilities to the residents of Newport Beach. OVERVIEW The City Clerk’s Office provides service and support to the Mayor, City Council, City Manager and administrative departments as well as to the public. As the Office of Record, the City Clerk has responsibility for maintaining the official records of City Council actions in accordance with legal requirements for public meetings and execution of all minutes, ordinances, resolutions and contracts. Services to the public include assistance with understanding and participating in the decision and policy making process and assistance with day to day inquiries. 55 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FY 24 FY 25 Full-Time 5.00 5.00 5.00 Part-Time (FTE)1.00 1.00 1.00 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 100,974 540 48,763 150,277 ASSISTANT CITY CLERK 1.00 1.00 111,916 960 37,177 150,053 CITY CLERK 1.00 1.00 188,619 5,760 50,695 245,075 DEPARTMENT ASSISTANT 1.00 1.00 81,073 1,080 35,141 117,293 RECORDS SPECIALIST 1.00 1.00 76,159 540 32,024 108,723 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 60,005 - 2,970 62,975 618,745 8,880 206,770 834,396 Department Assistant - PT CITY CLERK PERSONNEL 56 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01010005 - CITY CLERK ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 475,490 495,673 531,931 558,741 5.04% 711003 - SALARIES PART TIME 22,704 - 58,093 60,005 3.29% 70 - REGULAR SALARIES Total 498,193 495,673 590,024 618,745 4.87% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 1,083 1,083 1,080 1,620 50.00%71 - SPECIAL PAYS Total 1,083 1,083 1,080 1,620 50.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 108,171 108,411 112,560 112,920 0.32%722001 - PENSION EE NORMAL COST MISC 45,030 47,006 51,673 52,256 1.13% 723002 - PENSION ER NORMAL COST MISC 41,092 39,632 48,223 50,010 3.70% 723004 - RETIREMENT PART TIME/TEMP - - 2,178 2,100 -3.59%724001 - PENSION EE CONTRIB MISC (65,082) (60,779) (62,131) (64,441) 3.72%725001 - PENSION UAL REQUIRED MISC 103,266 130,815 131,864 121,920 -7.54% 725003 - PENSION UAL DISCRETIONARY MISC 40,703 68,058 41,764 33,027 -20.92% 727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%727003 - CELL PHONE STIPEND 2,049 2,467 2,460 2,460 0.00% 727004 - RHS $2.50 CONTRIBUTION 6,444 14,154 7,338 7,338 0.00% 727012 - LIFE INSURANCE 508 525 525 525 0.00%727013 - EMP ASSISTANCE PROGRAM 95 98 100 100 0.00%727016 - MEDICARE FRINGES 7,807 7,707 10,308 9,101 -11.72% 727017 - PARS DC 401A 1,347 3,391 - 3,772 727019 - SURVIVOR BENEFIT 289 167 - - 727020 - DEFERRED COMP CITY CONTRIB 2,680 6,449 2,747 6,575 139.38% 728003 - COMPENSATED ABSENCES 17,205 18,644 18,618 19,556 5.04% 72 - BENEFITS Total 319,116 391,559 373,027 362,019 -2.95% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME - - 600 600 0.00%74 - OTHER PAYS Total - - 600 600 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 27,302 21,218 22,000 22,000 0.00%811027 - SERVICES CITY PRINT CONTRACT 345 2,054 2,000 2,000 0.00%81 - CONTRACT SERVICES Total 27,646 23,273 24,000 24,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 5,722 6,620 6,000 6,000 0.00%84 - SUPPLIES & MATERIALS Total 5,722 6,620 6,000 6,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 1,167 - 500 500 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00%851037 - MAINT & REPAIR NOC 933 503 600 600 0.00%85 - MAINTENANCE & REPAIR Total 2,100 503 1,600 1,600 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,175 4,613 4,000 4,000 0.00% CITY CLERK SUMMARY BY ACCOUNT DETAIL 57 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY CLERK SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING 3,107 3,240 3,500 3,500 0.00% 86 - TRAVEL & TRAINING Total 5,282 7,853 7,500 7,500 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 33,267 28,306 42,000 42,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 546 703 2,000 2,000 0.00% 871004 - PUBLICATIONS & DUES NOC 557 600 1,100 1,100 0.00%871018 - HARDWARE MONITOR/PRINTER 718 800 800 800 0.00%87 - GENERAL EXPENSES Total 35,088 30,409 45,900 45,900 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 57,319 60,396 68,650 92,359 34.54%881005 - IT ISF REPLACEMENT CHARGE 9,652 9,815 9,815 8,845 -9.88%881010 - WORKERS' COMP ISF MISC 12,832 685 4,546 5,793 27.44% 881012 - GENERAL LIABILITY INSURANCE 19,409 10,513 10,094 10,136 0.41% 881013 - UNINSURED CLAIMS CHARGE 15,074 16,554 15,565 15,831 1.71%881014 - ANNUAL OPEB CHARGE 31,446 27,288 27,931 26,503 -5.11%88 - INTERNAL SVC CHARGE Total 145,731 125,251 136,600 159,467 16.74% 01010005 - CITY CLERK ADMIN Total 1,047,961 1,082,225 1,186,331 1,227,452 3.47% 01010101 - ELECTIONS81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 151,710 103,724 5,000 200,000 3900.00% 81 - CONTRACT SERVICES Total 151,710 103,724 5,000 200,000 3900.00% 01010101 - ELECTIONS Total 151,710 103,724 5,000 200,000 3900.00% Grand Total 1,199,672 1,185,948 1,191,331 1,427,452 19.82% 58 CITY COUNCIL MISSION STATEMENT To provide fiscally responsible leadership that protects Newport Beach’s unique quality of life for the full enjoyment of its residents, visitors and business owners. To direct the efficient and effective delivery of municipal services in a transparent and accessible way. OVERVIEW Newport Beach is a charter city with a Council-Manager form of government. Unlike a general law city that only has certain powers granted by the state, a city governed by a voter-approved charter establishes its own powers and authorities. The seven members of the Newport Beach City Council each represent and reside in one of seven districts, but they are elected at-large by all of the community’s registered voters and therefore serve a broader constituency. While being a City Council member is considered a part-time job, the actual time commitment can be significant. In addition to City Council meetings, council members hold special local and regional committee assignments, meet frequently with residents, business owners and City staff to discuss issues and projects, and regularly attend a variety of community events. Per the City’s charter, the City Council hires the City Manager, the City Clerk and the City Attorney. The City Manager oversees the hiring and management of the rest of the staff. It is the City Council’s responsibility to enact policy and the City Manager’s job to implement the Council’s policies and approaches, many of which are expressed in the annual budget. 59 2022ACTUAL 2023ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01005005 - CITY COUNCIL ADMIN71 - SPECIAL PAYS 715006 - COUNCIL ALLOWANCES 133,399 139,380 147,248 150,197 2.00%71 - SPECIAL PAYS Total 133,399 139,380 147,248 150,197 2.00% 72 - BENEFITS 721002 - CAFETERIA ALLOWANCE PT 79,474 81,488 157,584 158,088 0.32%722001 - PENSION EE NORMAL COST MISC 6,067 6,393 11,329 11,595 2.35%723002 - PENSION ER NORMAL COST MISC 9,199 9,048 15,735 15,816 0.51% 723004 - RETIREMENT PART TIME/TEMP 1,476 1,696 1,342 1,342 0.00% 724001 - PENSION EE CONTRIB MISC (6,112) (6,157) (16,833) (17,273) 2.61%725001 - PENSION UAL REQUIRED MISC 24,292 31,025 31,273 32,774 4.80% 725003 - PENSION UAL DISCRETIONARY MISC 9,575 16,141 9,905 8,878 -10.37% 727004 - RHS $2.50 CONTRIBUTION - - 9,828 9,828 0.00%727016 - MEDICARE FRINGES 1,778 1,799 4,407 4,250 -3.58%727019 - SURVIVOR BENEFIT 289 33 - - 72 - BENEFITS Total 126,037 141,466 224,571 225,298 0.32% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 800 880 106,345 96,345 -9.40%81 - CONTRACT SERVICES Total 800 880 106,345 96,345 -9.40% 82 - GRANT OPERATING 821006 - CITY GRANTS 55,550 50,200 60,000 60,000 0.00%821015 - COMMUNITY SUPPORT 50,000 50,000 50,000 50,000 0.00%821016 - SPECIAL EVENT SUPPORT 40,550 45,000 45,000 45,000 0.00%82 - GRANT OPERATING Total 146,100 145,200 155,000 155,000 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 140 2,668 4,000 4,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 761 2,098 25,000 25,000 0.00% 841054 - FIREWORKS 42,000 47,500 50,000 50,000 0.00% 84 - SUPPLIES & MATERIALS Total 42,900 52,266 79,000 79,000 0.00% 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT - - 150 150 0.00%85 - MAINTENANCE & REPAIR Total - - 150 150 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 12,255 22,238 15,000 25,000 66.67%861003 - TRAINING - 450 750 750 0.00%86 - TRAVEL & TRAINING Total 12,255 22,688 15,750 25,750 63.49% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 1,703 752 4,000 4,000 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 165 287 1,000 1,000 0.00% 871004 - PUBLICATIONS & DUES NOC 74,361 83,493 90,000 90,000 0.00% 871008 - DIST 1 DISCRETIONARY GRNT 5,988 6,000 6,000 6,000 0.00%871009 - DIST 2 DISCRETIONARY GRNT - 7,000 6,000 6,000 0.00%871010 - DIST 3 DISCRETIONARY GRNT 6,000 6,500 6,000 6,000 0.00% 871011 - DIST 4 DISCRETIONARY GRNT 5,900 6,000 6,000 6,000 0.00% CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 60 2022ACTUAL 2023ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 871012 - DIST 5 DISCRETIONARY GRNT 3,588 5,000 6,000 6,000 0.00%871013 - DIST 6 DISCRETIONARY GRNT 6,000 6,000 6,000 6,000 0.00% 871014 - DIST 7 DISCRETIONARY GRNT 3,087 4,587 6,000 6,000 0.00% 87 - GENERAL EXPENSES Total 106,791 125,619 137,000 137,000 0.00% 88 - INTERNAL SVC CHARGE881010 - WORKERS' COMP ISF MISC 5,068 4,798 5,304 6,759 27.44% 881012 - GENERAL LIABILITY INSURANCE 7,531 3,192 3,065 3,223 5.17% 881013 - UNINSURED CLAIMS CHARGE 4,719 53,483 50,286 52,771 4.94%88 - INTERNAL SVC CHARGE Total 17,318 61,472 58,654 62,753 6.99% 90 - CAPITAL EXPENDITURES 911039 - OFFICE FURNITURE/FIXTURES - - 500 500 0.00% 90 - CAPITAL EXPENDITURES Total - - 500 500 0.00% 01005005 - CITY COUNCIL ADMIN Total 585,602 688,972 924,218 931,993 0.84% Grand Total 585,602 688,972 924,218 931,993 0.84% 61 THIS PAGE IS LEFT INTENTIONALLY BLANK 62 CITY MANAGER MISSION STATEMENT Efficiently and effectively deliver exceptional services, outstanding amenities, quality programs and foster strong community engagement. OVERVIEW The City of Newport Beach operates under a Council-Manager form of government. The elected, seven-member City Council appoints the City Manager to provide executive leadership and oversee the day-to-day business of City government. The City Manager is responsible for implementing City Council policies, directing city departments and operations, developing and managing the City’s capital and operating budgets and coordinating preparation of City Council agendas. The office provides project development and policy implementation support to other city departments. The City Manager’s Office includes the Economic Development, Information Technology, Homeless Outreach Services and Public Information divisions. 63 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 CITY MANAGER PERSONNEL FY 23 FY 24 FY 25 Full-Time 24.00 25.00 25.00 Part-Time (FTE)1.00 1.00 1.00 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT TO THE ASSISTANT CITY 1.00 1.00 103,088 - 34,770 137,858 ASSISTANT CITY MANAGER 1.00 1.00 257,508 5,760 59,925 323,193 ASSISTANT CITY MANAGER 1.00 1.00 296,612 5,760 65,204 367,577 CITY MANAGER 1.00 1.00 340,746 6,960 71,034 418,740 EXECUTIVE ASSISTANT TO THE CITY MANAGER 1.00 1.00 113,220 960 37,772 151,952 HOMELESS SERVICES MANAGER 1.00 1.00 171,592 960 44,549 217,102 IT ANALYST 1.00 1.00 127,346 960 39,316 167,622 IT ANALYST 1.00 1.00 95,044 - 33,829 128,873 IT ANALYST 1.00 1.00 79,060 960 32,333 112,353 IT ANALYST 1.00 1.00 114,466 960 36,115 151,542 IT ANALYST 1.00 1.00 127,705 - 37,651 165,356 IT ANALYST, SENIOR 1.00 1.00 112,453 960 36,240 149,653 IT ANALYST, SENIOR 1.00 1.00 141,401 5,580 41,926 188,907 IT ANALYST, SENIOR 1.00 1.00 141,801 960 39,314 182,075 IT ANALYST, SENIOR 1.00 1.00 141,801 960 41,568 184,329 IT ANALYST, SENIOR 1.00 1.00 141,801 540 41,908 184,249 IT MANAGER 1.00 1.00 203,918 960 48,331 253,209 IT SUPERVISOR 1.00 1.00 177,524 960 45,633 224,118 IT SUPERVISOR 1.00 1.00 174,435 960 45,168 220,563 IT TECHNICIAN 1.00 1.00 82,188 2,760 32,217 117,165 IT TECHNICIAN 1.00 1.00 84,685 - 33,847 118,532 IT TECHNICIAN, SENIOR 1.00 1.00 89,216 4,840 34,939 128,996 IT TECHNICIAN, SENIOR 0.50 0.50 50,677 - 19,998 70,675 MANAGEMENT ANALYST 1.00 0.00 - - - - MANAGEMENT FELLOW 0.50 0.50 28,832 - 14,790 43,622 MANGEMENT ANALYST, SENIOR 0.00 1.00 127,330 960 37,620 165,910 PUBLIC INFORMATION MANAGER 1.00 1.00 193,490 960 45,361 239,812 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay Intern 0.50 0.50 29,382 - 3,563 32,945 IT Technician - PT 0.50 0.50 21,781 - 1,966 23,747 3,769,105 44,680 1,056,888 4,870,673 64 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01020001 - CITY MANAGER AIRPORT ISSUES 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 135,620 104,974 250,000 175,000 -30.00% 81 - CONTRACT SERVICES Total 135,620 104,974 250,000 175,000 -30.00% 01020001 - CITY MANAGER AIRPORT ISSUES Total 135,620 104,974 250,000 175,000 -30.00% 01020005 - CITY MANAGER ADMIN70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 699,058 834,486 1,018,990 1,267,336 24.37%711003 - SALARIES PART TIME 63,056 5,589 20,083 21,781 8.46%70 - REGULAR SALARIES Total 762,114 840,074 1,039,073 1,289,117 24.06% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 90,459 100,904 146,328 146,796 0.32%721002 - CAFETERIA ALLOWANCE PT 7,822 621 7,800 7,800 0.00%722001 - PENSION EE NORMAL COST MISC 70,717 77,090 91,928 113,988 24.00%723002 - PENSION ER NORMAL COST MISC 66,354 69,834 100,000 117,301 17.30%723004 - RETIREMENT PART TIME/TEMP - - 753 762 1.23%724001 - PENSION EE CONTRIB MISC (107,102)(105,605) (119,309) (145,744) 22.16% 725001 - PENSION UAL REQUIRED MISC 217,201 208,359 210,029 274,132 30.52% 725003 - PENSION UAL DISCRETIONARY MISC 85,609 108,400 66,520 74,261 11.64% 727001 - CAR ALLOWANCE 10,843 10,830 13,200 15,600 18.18% 727003 - CELL PHONE STIPEND 3,888 4,814 5,280 4,800 -9.09% 727004 - RHS $2.50 CONTRIBUTION 6,218 6,473 14,268 6,974 -51.12% 727005 - HYBRID CONTRIB DEPT DIRECTOR - - 1,200 1,200 0.00% 727012 - LIFE INSURANCE 424 574 683 735 7.69%727013 - EMP ASSISTANCE PROGRAM 80 108 130 140 7.69%727016 - MEDICARE FRINGES 11,699 13,123 17,456 18,988 8.77%727017 - PARS DC 401A 15,009 37,393 - 55,582 727019 - SURVIVOR BENEFIT 346 201 - - 727020 - DEFERRED COMP CITY CONTRIB 12,694 - 41,566 41,566 0.00% 728003 - COMPENSATED ABSENCES 28,693 31,988 35,665 44,357 24.37% 72 - BENEFITS Total 520,954 565,105 633,498 779,239 23.01% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME -65 1,200 1,200 0.00%74 - OTHER PAYS Total -65 1,200 1,200 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 14,587 130,500 199,000 250,000 25.63%811027 - SERVICES CITY PRINT CONTRACT 837 773 500 500 0.00%81 - CONTRACT SERVICES Total 15,425 131,274 199,500 250,500 25.56% 83 - UTILITIES831001 - TELECOMM DATALINES 684 532 750 750 0.00%83 - UTILITIES Total 684 532 750 750 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,397 2,694 3,000 3,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC - - - 9,000 841049 - III PROGRAM 375 - 5,000 5,000 0.00%84 - SUPPLIES & MATERIALS Total 2,772 2,694 8,000 17,000 112.50% CITY MANAGER SUMMARY BY ACCOUNT DETAIL 65 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT - - 650 650 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 900 900 0.00% 85 - MAINTENANCE & REPAIR Total - - 1,550 1,550 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 20,013 17,482 15,000 20,000 33.33% 861003 - TRAINING 445 - 750 750 0.00% 86 - TRAVEL & TRAINING Total 20,458 17,482 15,750 20,750 31.75% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 902 161 5,000 5,000 0.00%871004 - PUBLICATIONS & DUES NOC 4,293 2,550 7,500 7,500 0.00% 87 - GENERAL EXPENSES Total 5,195 2,711 12,500 12,500 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 53,901 54,478 61,431 67,678 10.17%881005 - IT ISF REPLACEMENT CHARGE 21,645 21,116 21,116 16,873 -20.09%881010 - WORKERS' COMP ISF MISC 16,485 6,268 6,310 9,207 45.90% 881012 - GENERAL LIABILITY INSURANCE 32,935 37,942 33,227 33,147 -0.24% 881013 - UNINSURED CLAIMS CHARGE 24,338 14,337 11,704 17,139 46.43% 881014 - ANNUAL OPEB CHARGE 50,822 42,994 51,348 59,591 16.05% 88 - INTERNAL SVC CHARGE Total 200,125 177,134 185,136 203,634 9.99% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT - - 500 500 0.00% 90 - CAPITAL EXPENDITURES Total - - 500 500 0.00% 01020005 - CITY MANAGER ADMIN Total 1,533,727 1,737,071 2,097,457 2,576,740 22.85% 01020201 - CITY MGR PUBLIC INFO OFFICE70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 204,702 166,282 316,056 193,490 -38.78%70 - REGULAR SALARIES Total 204,702 166,282 316,056 193,490 -38.78% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 11,647 6,016 33,768 22,584 -33.12% 722001 - PENSION EE NORMAL COST MISC 10,771 12,039 24,760 14,937 -39.67%723002 - PENSION ER NORMAL COST MISC 18,784 15,980 34,389 20,375 -40.75%724001 - PENSION EE CONTRIB MISC (20,106)(20,326) (36,788) (22,251) -39.51%725001 - PENSION UAL REQUIRED MISC 32,725 58,854 59,326 42,221 -28.83%725003 - PENSION UAL DISCRETIONARY MISC 12,898 30,619 18,790 11,437 -39.13%727001 - CAR ALLOWANCE 1,306 - 2,400 2,400 0.00% 727003 - CELL PHONE STIPEND 1,224 963 1,440 960 -33.33% 727004 - RHS $2.50 CONTRIBUTION 536 - 3,588 3,588 0.00% 727012 - LIFE INSURANCE 136 105 158 105 -33.33% 727013 - EMP ASSISTANCE PROGRAM 25 20 30 20 -33.33% 727016 - MEDICARE FRINGES 3,090 2,455 5,128 2,820 -45.02% 727019 - SURVIVOR BENEFIT 58 33 - - 727020 - DEFERRED COMP CITY CONTRIB - - 2,743 2,743 0.00%728003 - COMPENSATED ABSENCES 8,376 9,036 11,062 6,772 -38.78%72 - BENEFITS Total 81,471 115,795 160,793 108,710 -32.39% 66 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00% 74 - OTHER PAYS Total - - 1,200 1,200 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 133,617 77,783 200,000 183,372 -8.31%81 - CONTRACT SERVICES Total 133,617 77,783 200,000 183,372 -8.31% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 418 - 2,000 2,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 1,397 - 2,000 2,000 0.00%84 - SUPPLIES & MATERIALS Total 1,816 - 4,000 4,000 0.00% 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT 11,033 13,003 14,915 14,915 0.00%85 - MAINTENANCE & REPAIR Total 11,033 13,003 14,915 14,915 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,106 3,044 3,000 3,000 0.00% 861003 - TRAINING -30 1,500 1,500 0.00%86 - TRAVEL & TRAINING Total 2,106 3,074 4,500 4,500 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 163 183 2,500 2,500 0.00% 871004 - PUBLICATIONS & DUES NOC 394 489 1,500 1,500 0.00% 871041 - NBTV OPERATIONS/PROGRAM 119,864 123,279 150,000 150,000 0.00%87 - GENERAL EXPENSES Total 120,421 123,951 154,000 154,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 16,758 12,817 14,472 9,784 -32.39% 881005 - IT ISF REPLACEMENT CHARGE 6,871 5,028 5,028 2,410 -52.06% 881010 - WORKERS' COMP ISF MISC 4,813 1,586 1,511 1,665 10.18%881012 - GENERAL LIABILITY INSURANCE 9,615 9,239 8,978 9,467 5.45%881013 - UNINSURED CLAIMS CHARGE 7,105 3,491 3,162 4,895 54.79%881014 - ANNUAL OPEB CHARGE 12,228 13,442 14,438 9,178 -36.43%88 - INTERNAL SVC CHARGE Total 57,390 45,602 47,589 37,399 -21.41% 90 - CAPITAL EXPENDITURES911055 - PEG EQUIPMENT 15,852 60,086 20,000 20,000 0.00%90 - CAPITAL EXPENDITURES Total 15,852 60,086 20,000 20,000 0.00% 01020201 - CITY MGR PUBLIC INFO OFFICE Total 630,407 605,577 923,053 721,586 -21.83% 01020202 - CITY MGR ECONOMIC DEVELOPMENT 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - - 50,000 50,000 0.00% 81 - CONTRACT SERVICES Total - - 50,000 50,000 0.00% 82 - GRANT OPERATING 821015 - COMMUNITY SUPPORT - - 50,000 50,000 0.00% 821017 - SIGNATURE EVENT SUPPORT 246,000 255,000 255,000 255,000 0.00% 82 - GRANT OPERATING Total 246,000 255,000 305,000 305,000 0.00% 67 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS 841046 - SPECIAL DEPT EXPENSE NOC - - 10,000 10,000 0.00% 84 - SUPPLIES & MATERIALS Total - - 10,000 10,000 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC - - 2,250 2,250 0.00%861003 - TRAINING - - 750 750 0.00% 86 - TRAVEL & TRAINING Total - - 3,000 3,000 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 35 - 1,500 1,500 0.00%871004 - PUBLICATIONS & DUES NOC 125 - 1,500 1,500 0.00%87 - GENERAL EXPENSES Total 160 - 3,000 3,000 0.00% 01020202 - CITY MGR ECONOMIC DEVELOPMENT Total 246,160 255,000 371,000 371,000 0.00% 0102041 - CITY MGR OUTREACH SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 150,047 141,607 161,725 171,592 6.10%70 - REGULAR SALARIES Total 150,047 141,607 161,725 171,592 6.10% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,452 20,771 22,512 22,584 0.32% 722001 - PENSION EE NORMAL COST MISC 14,430 14,816 16,952 17,399 2.64% 723002 - PENSION ER NORMAL COST MISC 10,637 10,182 13,129 13,916 6.00% 724001 - PENSION EE CONTRIB MISC (18,003)(17,315) (18,709) (19,733) 5.48%725001 - PENSION UAL REQUIRED MISC -34,945 35,226 37,442 6.29%725003 - PENSION UAL DISCRETIONARY MISC -18,181 11,157 10,143 -9.09%727003 - CELL PHONE STIPEND 960 886 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 1,790 1,768 1,750 1,750 0.00%727012 - LIFE INSURANCE 105 95 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 20 18 20 20 0.00% 727016 - MEDICARE FRINGES 2,113 2,006 2,685 2,502 -6.83% 728003 - COMPENSATED ABSENCES 5,208 5,365 5,660 6,006 6.10% 72 - BENEFITS Total 39,711 91,718 91,447 93,094 1.80% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 165,810 663,836 1,203,372 1,471,628 22.29% 841060 - OTHER AGENCY FEES 919,837 1,300,000 1,582,016 1,608,875 1.70% 81 - CONTRACT SERVICES Total 1,085,647 1,963,836 2,785,388 3,080,503 10.60% 84 - SUPPLIES & MATERIALS841071 - HOMELESS ASSISTANCE 52,236 43,983 50,000 50,000 0.00% 84 - SUPPLIES & MATERIALS Total 52,236 43,983 50,000 50,000 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE -8,755 9,859 9,991 1.34%881005 - IT ISF REPLACEMENT CHARGE -3,352 3,352 2,410 -28.10%881010 - WORKERS' COMP ISF MISC - - 982 1,336 36.03% 881012 - GENERAL LIABILITY INSURANCE - - 5,381 5,014 -6.82% 881013 - UNINSURED CLAIMS CHARGE - - 1,895 2,592 36.78% 881014 - ANNUAL OPEB CHARGE -7,981 8,492 8,139 -4.15% 68 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE Total -20,088 29,960 29,482 -1.60% 0102041 - CITY MGR OUTREACH SERVICES Total 1,329,641 2,261,233 3,118,520 3,424,672 9.82% 16620 - AMERICAN RESCUE PLAN ACT 82 - GRANT OPERATING 821004 - GRANT EXPENSES 116,629 22,954 - - 82 - GRANT OPERATING Total 116,629 22,954 - - 87 - GENERAL EXPENSES871034 - ADMINISTRATIVE 5,913 1,457 - - 87 - GENERAL EXPENSES Total 5,913 1,457 - - 16620 - AMERICAN RESCUE PLAN ACT Total 122,543 24,411 - - 76420203 - CITY MGR INFORMTN TECHNOLOGY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,596,920 1,642,250 1,997,695 2,085,523 4.40% 711003 - SALARIES PART TIME 15,227 13,567 28,147 29,382 4.39%70 - REGULAR SALARIES Total 1,612,147 1,655,817 2,025,841 2,114,905 4.40% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 6,609 7,341 7,320 8,220 12.30% 71 - SPECIAL PAYS Total 6,609 7,341 7,320 8,220 12.30% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 304,892 289,140 382,704 372,636 -2.63% 722001 - PENSION EE NORMAL COST MISC 135,961 143,962 182,958 189,141 3.38% 723002 - PENSION ER NORMAL COST MISC 133,622 136,972 190,176 198,709 4.49% 723004 - RETIREMENT PART TIME/TEMP 571 179 1,056 1,056 0.00% 724001 - PENSION EE CONTRIB MISC (201,583)(197,102) (232,074) (245,029) 5.58% 725001 - PENSION UAL REQUIRED MISC 381,616 410,502 413,793 455,071 9.98% 725003 - PENSION UAL DISCRETIONARY MISC 80,634 134,348 131,056 123,276 -5.94%727003 - CELL PHONE STIPEND 10,765 11,983 13,020 12,060 -7.37%727004 - RHS $2.50 CONTRIBUTION 24,087 23,307 17,820 16,616 -6.76%727012 - LIFE INSURANCE 1,477 1,512 1,785 1,890 5.88%727013 - EMP ASSISTANCE PROGRAM 279 285 340 360 5.88%727016 - MEDICARE FRINGES 25,724 25,439 35,219 30,990 -12.01%727019 - SURVIVOR BENEFIT 808 402 - - 727020 - DEFERRED COMP CITY CONTRIB -6,926 - 4,560 728003 - COMPENSATED ABSENCES 62,356 63,021 69,919 72,993 4.40% 72 - BENEFITS Total 961,209 1,050,875 1,207,773 1,234,330 2.20% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 16,758 11,962 22,881 22,881 0.00% 713009 - STAND BY PAY 10,160 10,190 10,300 10,300 0.00% 74 - OTHER PAYS Total 26,918 22,152 33,181 33,181 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 36,076 71,377 100,000 100,000 0.00%81 - CONTRACT SERVICES Total 36,076 71,377 100,000 100,000 0.00% 83 - UTILITIES 69 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 831001 - TELECOMM DATALINES 293,270 256,864 300,000 300,000 0.00%831002 - UTILITIES TELEPHONE 8,192 16,273 15,000 15,000 0.00% 83 - UTILITIES Total 301,462 273,136 315,000 315,000 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 1,333 1,024 3,000 3,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 24,099 26,489 22,000 22,000 0.00%841044 - TOOLS INSTRUMENTS ETC 423 182 - - 841065 - COMPUTER SUPPLY MEMORY/HD -953 - - 84 - SUPPLIES & MATERIALS Total 25,854 28,647 25,000 25,000 0.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 1,127 1,335 1,500 1,537 2.47%851010 - MAINT & REPAIR EQUIPMENT -567 - - 851011 - MAINTENANCE COPIERS 41,608 61,482 75,000 75,000 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 3,000 3,000 0.00% 85 - MAINTENANCE & REPAIR Total 42,735 63,383 79,500 79,537 0.05% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 2,225 8,814 10,000 10,000 0.00% 861003 - TRAINING 9,891 7,067 15,000 15,000 0.00% 86 - TRAVEL & TRAINING Total 12,116 15,881 25,000 25,000 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 14 297 300 300 0.00%871017 - SOFTWARE LICENSE RENEWAL 1,048,015 962,503 1,050,000 1,350,000 28.57% 871018 - HARDWARE MONITOR/PRINTER 705 3,869 - - 871019 - NETWORK EQUIPMENT 2,062 2,017 - - 871020 - PC REPLACEMENT -256 - - 871021 - HARDWARE MAINTENANCE 28,114 46,459 50,000 50,000 0.00% 871070 - CYBER SECURITY - - 250,000 250,000 0.00%87 - GENERAL EXPENSES Total 1,078,909 1,015,401 1,350,300 1,650,300 22.22% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 9,000 9,000 10,940 11,591 5.95% 881003 - VEHICLE REPLACE ISF 4,509 7,125 7,252 7,700 6.18% 881004 - IT ISF OPERATING CHARGE 125,485 130,603 148,261 156,218 5.37% 881005 - IT ISF REPLACEMENT CHARGE 53,253 53,628 53,628 40,977 -23.59% 881010 - WORKERS' COMP ISF MISC 35,826 5,358 15,641 21,203 35.56%881012 - GENERAL LIABILITY INSURANCE 71,574 81,618 70,370 69,429 -1.34%881014 - ANNUAL OPEB CHARGE 110,343 93,757 100,906 98,923 -1.97%881015 - OTHER INSURANCE ISF RATES -126 126 - -100.00%88 - INTERNAL SVC CHARGE Total 462,882 381,214 407,124 406,041 -0.27% 90 - CAPITAL EXPENDITURES911003 - SOFTWARE LICENSES 3,902 983 - - 911004 - COMPUTER EQUIPMENT 129,542 35,998 100,000 100,000 0.00%911027 - SOFTWARE LICENSE NEW 58,164 56,363 70,000 70,000 0.00%911039 - OFFICE FURNITURE/FIXTURES 590 1,877 3,000 3,000 0.00%90 - CAPITAL EXPENDITURES Total 192,393 95,220 173,000 173,000 0.00% 76420203 - CITY MGR INFORMTN TECHNOLOGY Total 4,784,310 4,680,444 5,749,039 6,164,514 7.23% 70 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 7657650 - IT REPLACEMENT87 - GENERAL EXPENSES 871017 - SOFTWARE LICENSE RENEWAL - - - - 871018 - HARDWARE MONITOR/PRINTER 3,421 5,168 - - 871019 - NETWORK EQUIPMENT 59,176 42,508 60,000 60,000 0.00% 871020 - PC REPLACEMENT 281,388 179,436 190,000 190,000 0.00%87 - GENERAL EXPENSES Total 343,986 227,112 250,000 250,000 0.00% 90 - CAPITAL EXPENDITURES 911005 - COPIER PURCHASES 51,626 67,801 88,000 88,000 0.00% 911020 - EQUIPMENT RENOVATION 243,363 143,813 200,000 200,000 0.00% 911022 - MOBILE DATA COMPUTING 56,103 8,814 50,000 50,000 0.00% 911027 - SOFTWARE LICENSE NEW 41,920 54,374 100,000 100,000 0.00% 911032 - DATA CENTER HARDWARE - - - - 911050 - ILS REPLACEMENT -83,576 - - 90 - CAPITAL EXPENDITURES Total 393,011 358,378 438,000 438,000 0.00% 7657650 - IT REPLACEMENT Total 736,996 585,490 688,000 688,000 0.00% 7657651 - IT STRATEGIC ERP 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 67,388 23,538 - - 81 - CONTRACT SERVICES Total 67,388 23,538 - - 7657651 - IT STRATEGIC ERP Total 67,388 23,538 - - 7657653 - IT STRATEGIC81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 23,979 29,921 80,000 80,000 0.00%81 - CONTRACT SERVICES Total 23,979 29,921 80,000 80,000 0.00% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C. 52,984 24,000 100,000 100,000 0.00%90 - CAPITAL EXPENDITURES Total 52,984 24,000 100,000 100,000 0.00% 7657653 - IT STRATEGIC Total 76,963 53,921 180,000 180,000 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 315,306 156,191 - - 81 - CONTRACT SERVICES Total 315,306 156,191 - - 84 - SUPPLIES & MATERIALS 841046 - SPECIAL DEPT EXPENSE NOC 16,881 58,316 70,000 70,000 0.00%84 - SUPPLIES & MATERIALS Total 16,881 58,316 70,000 70,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,596 9,705 - - 86 - TRAVEL & TRAINING Total 4,596 9,705 - - 90 - CAPITAL EXPENDITURES911003 - SOFTWARE LICENSES -167,905 183,496 183,496 0.00%911027 - SOFTWARE LICENSE NEW 12,730 65,829 240,000 240,000 0.00% 71 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 90 - CAPITAL EXPENDITURES Total 12,730 233,734 423,496 423,496 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT Total 349,513 457,946 493,496 493,496 0.00% Grand Total 9,402,996 10,789,605 13,870,565 14,795,008 6.66% 72 COMMUNITY DEVELOPMENT MISSION STATEMENT Efficiently and effectively deliver exceptional services, outstanding amenities, quality programs and foster strong community engagement. OVERVIEW The Community Development Department administers the City's General Plan, and regulates the City’s zoning, building, subdivision, fire safety and environmental regulations. The Department’s Code Enforcement Division responds to violations of the municipal code, use permits and other State laws. Real property assets are managed according to City Council policies through the Department’s Real Property Program. The Department is also responsible for the Community Development Block Grant Program that allocates federal funds to special programs and capital improvements. 73 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 COMMUNITY DEVELOPMENT PERSONNEL FY 23 FY 24 FY 25Full-Time 53.20 56.20 61.20Part-Time (FTE)6.70 6.20 5.45 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayADMINISTRATIVE ASSISTANT 1.00 1.00 100,974 2,760 36,834 140,568 ADMINISTRATIVE ASSISTANT 1.00 1.00 101,260 - 40,557 141,817 ASSISTANT MANAGEMENT ANALYST 1.00 1.00 82,709 - 32,386 115,095 BUILDING INSPECTOR II 1.00 1.00 108,951 1,860 35,544 146,355 BUILDING INSPECTOR II 1.00 1.00 102,979 7,260 35,648 145,887 BUILDING INSPECTOR II 1.00 1.00 113,008 - 38,093 151,101 BUILDING INSPECTOR II 1.00 1.00 107,650 960 36,288 144,898 BUILDING INSPECTOR II 1.00 1.00 119,826 960 36,743 157,528 BUILDING INSPECTOR II 0.00 1.00 93,919 - 33,697 127,616 BUILDING INSPECTOR, PRINCIPAL 1.00 1.00 141,965 2,620 41,195 185,780 BUILDING INSPECTOR, PRINCIPAL 1.00 1.00 141,965 7,540 41,982 191,487 BUILDING INSPECTOR, SENIOR 1.00 1.00 128,460 7,420 40,473 176,352 BUILDING INSPECTOR, SENIOR 1.00 1.00 128,460 7,540 40,324 176,324 CIVIL ENGINEER - PLAN CHECK 1.00 1.00 156,960 - 41,073 198,033 CIVIL ENGINEER - PLAN CHECK 1.00 1.00 147,728 3,600 40,648 191,977 CIVIL ENGINEER - PLAN CHECK 1.00 1.00 147,455 1,800 40,469 189,724 CIVIL ENGINEER - PLAN CHECK (GEO), SENIOR 1.00 1.00 172,773 1,800 43,431 218,004 CIVIL ENGINEER - PLAN CHECK, PRINCIPAL 1.00 1.00 193,978 - 45,404 239,382 CIVIL ENGINEER - PLAN CHECK, SENIOR 1.00 1.00 172,286 3,600 46,144 222,030 CIVIL ENGINEER - PLAN CHECK, SENIOR 1.00 1.00 167,414 1,800 42,804 212,018 CIVIL ENGINEER - PLAN CHECK, SENIOR 1.00 1.00 172,773 6,540 45,362 224,675 CIVIL ENGINEER - PLAN CHECK, SENIOR 1.00 1.00 148,515 4,500 40,454 193,469 CIVIL ENGINEER (PLAN CHECK), PRINCIPAL 1.00 1.00 177,576 - 44,897 222,474 CODE ENFORCEMENT OFFICER I 1.00 1.00 76,552 4,840 31,998 113,390 CODE ENFORCEMENT OFFICER I 0.00 1.00 90,886 960 33,232 125,078 CODE ENFORCEMENT OFFICER I 0.00 1.00 90,886 960 33,232 125,078 CODE ENFORCEMENT OFFICER I 0.00 1.00 72,401 - 28,521 100,922 CODE ENFORCEMENT OFFICER I 0.00 1.00 72,401 - 28,521 100,922 CODE ENFORCEMENT OFFICER II 1.00 1.00 97,657 6,100 36,033 139,790 CODE ENFORCEMENT OFFICER, SENIOR 1.00 1.00 122,443 1,740 39,713 163,896 CODE ENFORCEMENT SUPERVISOR 1.00 1.00 140,870 3,540 41,214 185,624 COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00 282,225 - 61,374 343,598 DEPARTMENT ASSISTANT 1.00 1.00 58,219 1,800 30,028 90,047 DEPARTMENT ASSISTANT 1.00 1.00 70,003 - 31,259 101,263 DEPARTMENT ASSISTANT 1.00 1.00 81,302 - 35,003 116,305 DEPUTY COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00 213,666 4,560 49,862 268,088 DEPUTY COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00 213,666 - 50,969 264,635 EMP PLANS EXAMINER 1.00 1.00 117,286 - 25,484 142,770 FIRE MARSHAL 0.20 0.20 32,637 - 8,460 41,097 MANAGEMENT ANALYST 1.00 1.00 120,879 960 38,226 160,065 PERMIT COUNTER SUPERVISOR 1.00 1.00 125,314 3,240 39,632 168,186 PERMIT TECHNICIAN I 0.00 1.00 77,209 1,800 31,890 110,899 PERMIT TECHNICIAN II 1.00 1.00 96,016 - 35,273 131,289 PERMIT TECHNICIAN II 1.00 1.00 57,877 - 29,481 87,357 PERMIT TECHNICIAN II 1.00 1.00 98,639 - 34,610 133,249 PERMIT TECHNICIAN II 1.00 1.00 108,586 - 35,414 144,000 PERMIT TECHNICIAN II 1.00 1.00 87,570 900 33,028 121,499 PERMIT TECHNICIAN II 1.00 0.00 - - - - PLANNER, ASSISTANT 1.00 1.00 89,472 - 33,177 122,649 PLANNER, ASSISTANT 1.00 1.00 93,845 1,800 33,836 129,481 PLANNER, ASSISTANT 1.00 1.00 109,191 - 37,052 146,243 PLANNER, ASSISTANT 1.00 1.00 108,893 - 35,449 144,342 PLANNER, ASSOCIATE 1.00 1.00 117,351 - 37,539 154,890 PLANNER, PRINCIPAL 1.00 1.00 167,496 - 43,588 211,084 PLANNER, SENIOR 1.00 1.00 133,394 2,080 39,947 175,420 PLANNER, SENIOR 1.00 1.00 137,066 3,880 40,550 181,496 PLANNER, SENIOR 1.00 1.00 143,255 2,080 41,074 186,410 PLANNER, SENIOR 1.00 1.00 101,541 1,800 35,097 138,438 PLANNING MANAGER 1.00 1.00 181,190 - 45,580 226,770 PLANNING TECHNICIAN 1.00 1.00 73,811 1,800 31,492 107,103 REAL PROPERTY ADMINISTRATOR 1.00 1.00 152,897 540 42,044 195,481 RECORDS SPECIALIST 1.00 1.00 94,551 - 35,205 129,756 SYSTEMS AND ADMINISTRATION MANAGER 1.00 1.00 177,012 960 45,261 223,233 74 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 COMMUNITY DEVELOPMENT PERSONNEL FY 23 FY 24 FY 25Full-Time 53.20 56.20 61.20Part-Time (FTE)6.70 6.20 5.45 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayCODE ENFORCEMENT OFFICER TRAINEE 0.75 0.00 - - - - INTERN 0.60 0.60 26,138 - 2,334 28,471 INTERN 0.60 0.60 26,138 - 2,334 28,471 MANAGEMENT ANALYST 0.75 0.75 87,980 - 11,597 99,577 STUDENT AIDE 3.50 3.50 174,246 - 20,512 194,758 7,930,237 108,900 2,376,578 10,415,714 75 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01050005 - CDD ADMIN70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 722,456 773,083 841,251 889,578 5.74% 711003 - SALARIES PART TIME 95,074 128,363 155,817 174,246 11.83%70 - REGULAR SALARIES Total 817,529 901,446 997,068 1,063,825 6.70% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 1,805 1,805 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 115,470 125,042 157,584 140,021 -11.15% 721002 - CAFETERIA ALLOWANCE PT 3,779 7,446 - - 722001 - PENSION EE NORMAL COST MISC 69,926 75,583 94,662 91,005 -3.86%723002 - PENSION ER NORMAL COST MISC 60,025 65,451 91,626 103,472 12.93%723004 - RETIREMENT PART TIME/TEMP 2,266 2,693 5,132 5,132 0.00% 724001 - PENSION EE CONTRIB MISC (94,527) (96,553) (115,863) (122,547) 5.77% 725001 - PENSION UAL REQUIRED MISC 153,982 181,106 182,558 194,110 6.33% 725003 - PENSION UAL DISCRETIONARY MISC 60,691 94,222 57,820 52,583 -9.06%727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%727003 - CELL PHONE STIPEND 3,851 3,851 3,840 2,880 -25.00% 727004 - RHS $2.50 CONTRIBUTION 9,610 9,356 15,266 7,814 -48.81% 727012 - LIFE INSURANCE 610 641 735 735 0.00% 727013 - EMP ASSISTANCE PROGRAM 115 121 140 140 0.00%727016 - MEDICARE FRINGES 12,688 13,846 16,894 15,493 -8.29%727017 - PARS DC 401A 2,095 5,071 - 5,644 727019 - SURVIVOR BENEFIT 404 201 - - 727020 - DEFERRED COMP CITY CONTRIB -2,305 5,480 1,740 -68.25% 728003 - COMPENSATED ABSENCES 26,108 27,804 29,444 31,135 5.74%72 - BENEFITS Total 431,908 523,000 550,117 534,158 -2.90% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 2,339 3,966 766 766 0.00%74 - OTHER PAYS Total 2,339 3,966 766 766 0.00% 81 - CONTRACT SERVICES 811027 - SERVICES CITY PRINT CONTRACT 35,913 42,610 40,000 40,000 0.00% 811048 - RECORDS MANAGEMENT CONTRACTS 34,907 77,969 40,000 40,000 0.00%81 - CONTRACT SERVICES Total 70,820 120,578 80,000 80,000 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 10,793 10,714 11,000 11,000 0.00% 83 - UTILITIES Total 10,793 10,714 11,000 11,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 9,670 13,236 11,792 11,792 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 4,940 11,143 11,000 11,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 1,151 683 1,000 1,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 547 142 - - 84 - SUPPLIES & MATERIALS Total 16,309 25,204 23,792 23,792 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 21,788 21,342 25,400 25,913 2.02%851010 - MAINT & REPAIR EQUIPMENT -479 1,000 1,000 0.00% COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 76 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR Total 21,788 21,821 26,400 26,913 1.94% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 8,934 15,549 17,000 17,000 0.00%861003 - TRAINING 11,687 15,726 30,000 30,000 0.00%86 - TRAVEL & TRAINING Total 20,622 31,275 47,000 47,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 31,320 36,178 25,000 35,000 40.00%871004 - PUBLICATIONS & DUES NOC 11,244 39,013 42,150 32,150 -23.72%871006 - UNIFORM EXPENSE 6,635 2,787 7,000 7,000 0.00% 87 - GENERAL EXPENSES Total 49,199 77,977 74,150 74,150 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 112,857 99,423 110,167 122,761 11.43%881005 - IT ISF REPLACEMENT CHARGE 49,364 48,645 48,645 30,623 -37.05% 881010 - WORKERS' COMP ISF MISC 11,672 7,567 7,412 10,699 44.35% 881012 - GENERAL LIABILITY INSURANCE 20,835 28,469 33,873 23,938 -29.33% 881013 - UNINSURED CLAIMS CHARGE 23,297 23,756 22,956 10,972 -52.20%881014 - ANNUAL OPEB CHARGE 45,715 41,364 43,865 42,195 -3.81%88 - INTERNAL SVC CHARGE Total 263,739 249,224 266,918 241,189 -9.64% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 17,250 16,526 16,325 16,325 0.00%911039 - OFFICE FURNITURE/FIXTURES 6,522 31 4,500 10,700 137.78%90 - CAPITAL EXPENDITURES Total 23,771 16,557 20,825 27,025 29.77% 01050005 - CDD ADMIN Total 1,741,023 1,983,568 2,099,836 2,131,618 1.51% 0105041 - INSPECTIONS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 936,181 1,100,242 1,184,840 1,344,643 13.49% 711003 - SALARIES PART TIME 129,695 106,586 122,056 122,056 0.00%70 - REGULAR SALARIES Total 1,065,876 1,206,828 1,306,896 1,466,699 12.23% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 18,793 21,049 22,800 19,200 -15.79% 712006 - BILINGUAL PAY 455 1,454 1,800 1,800 0.00%71 - SPECIAL PAYS Total 19,248 22,503 24,600 21,000 -14.63% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 169,342 198,435 247,632 248,424 0.32% 722001 - PENSION EE NORMAL COST MISC 84,993 83,667 102,066 113,366 11.07%723002 - PENSION ER NORMAL COST MISC 93,228 102,979 122,825 137,382 11.85%723004 - RETIREMENT PART TIME/TEMP - - 4,004 4,004 0.00% 724001 - PENSION EE CONTRIB MISC (142,932) (133,469) (139,872) (158,006) 12.96% 725001 - PENSION UAL REQUIRED MISC 264,784 253,645 255,678 272,914 6.74% 725003 - PENSION UAL DISCRETIONARY MISC 104,365 131,961 80,978 73,931 -8.70%727001 - CAR ALLOWANCE 910 623 1,800 1,800 0.00%727003 - CELL PHONE STIPEND 6,836 7,158 6,840 6,840 0.00% 727004 - RHS $2.50 CONTRIBUTION 7,283 17,914 22,708 13,480 -40.64% 727012 - LIFE INSURANCE 919 1,032 1,155 1,260 9.09% 727013 - EMP ASSISTANCE PROGRAM 172 194 220 240 9.09%727016 - MEDICARE FRINGES 17,113 17,982 21,227 20,022 -5.68% 77 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 727019 - SURVIVOR BENEFIT 635 335 - - 727020 - DEFERRED COMP CITY CONTRIB -3,137 - 2,520 728003 - COMPENSATED ABSENCES 34,029 35,203 41,469 47,063 13.49% 72 - BENEFITS Total 641,677 720,795 768,730 785,239 2.15% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 48,033 71,384 23,563 23,563 0.00% 74 - OTHER PAYS Total 48,033 71,384 23,563 23,563 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 40,500 40,000 58,345 61,816 5.95% 881003 - VEHICLE REPLACE ISF 20,684 25,640 35,467 39,134 10.34% 881004 - IT ISF OPERATING CHARGE 117,843 101,562 113,192 120,218 6.21% 881005 - IT ISF REPLACEMENT CHARGE 54,065 52,657 52,657 31,570 -40.05%881010 - WORKERS' COMP ISF MISC 15,196 7,265 7,663 9,804 27.95%881012 - GENERAL LIABILITY INSURANCE 27,125 61,143 67,761 60,340 -10.95% 881013 - UNINSURED CLAIMS CHARGE 30,331 33,135 31,834 15,036 -52.77% 881014 - ANNUAL OPEB CHARGE 62,177 52,372 62,214 59,326 -4.64% 881015 - OTHER INSURANCE ISF RATES -1,871 1,871 - -100.00%88 - INTERNAL SVC CHARGE Total 367,921 375,647 431,004 397,246 -7.83% 0105041 - INSPECTIONS Total 2,159,755 2,397,157 2,554,792 2,693,747 5.44% 0105042 - PLAN CHECKS/PERMITS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,810,444 1,821,586 2,419,968 2,583,418 6.75% 711003 - SALARIES PART TIME 115,500 119,636 25,376 26,138 3.00% 70 - REGULAR SALARIES Total 1,925,943 1,941,223 2,445,344 2,609,556 6.72% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 20,224 17,267 17,400 18,240 4.83% 712006 - BILINGUAL PAY 3,640 6,933 7,200 10,800 50.00% 71 - SPECIAL PAYS Total 23,864 24,200 24,600 29,040 18.05% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 322,842 261,521 450,240 429,096 -4.70% 722001 - PENSION EE NORMAL COST MISC 142,843 152,867 202,774 215,475 6.26% 723002 - PENSION ER NORMAL COST MISC 160,796 172,378 254,018 261,299 2.87%723004 - RETIREMENT PART TIME/TEMP 778 880 2,684 915 -65.92%724001 - PENSION EE CONTRIB MISC (228,439) (239,289) (284,106) (300,433) 5.75%725001 - PENSION UAL REQUIRED MISC 432,641 506,248 510,307 563,714 10.47% 725003 - PENSION UAL DISCRETIONARY MISC 170,524 263,379 161,624 152,706 -5.52% 727001 - CAR ALLOWANCE 910 623 1,800 1,800 0.00%727003 - CELL PHONE STIPEND 1,811 771 540 540 0.00%727004 - RHS $2.50 CONTRIBUTION 28,107 15,718 11,704 11,704 0.00%727012 - LIFE INSURANCE 1,647 1,636 2,100 2,100 0.00% 727013 - EMP ASSISTANCE PROGRAM 309 307 400 400 0.00% 727016 - MEDICARE FRINGES 32,420 30,182 42,351 38,267 -9.64%727019 - SURVIVOR BENEFIT 866 368 - - 727020 - DEFERRED COMP CITY CONTRIB -7,333 - 4,620 728003 - COMPENSATED ABSENCES 76,926 77,720 84,699 90,420 6.75% 72 - BENEFITS Total 1,144,986 1,252,644 1,441,135 1,472,624 2.18% 74 - OTHER PAYS 78 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 713001 - OVERTIME MISC & 1/2 TIME 188,459 101,630 73,967 73,967 0.00%74 - OTHER PAYS Total 188,459 101,630 73,967 73,967 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 561,905 1,041,017 525,000 437,000 -16.76%81 - CONTRACT SERVICES Total 561,905 1,041,017 525,000 437,000 -16.76% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 174,910 184,229 205,384 235,021 14.43%881005 - IT ISF REPLACEMENT CHARGE 80,393 95,786 95,786 61,877 -35.40%881010 - WORKERS' COMP ISF MISC 34,374 13,226 15,013 19,204 27.92% 881012 - GENERAL LIABILITY INSURANCE 61,359 78,308 88,428 61,555 -30.39% 881013 - UNINSURED CLAIMS CHARGE 68,610 65,343 59,928 28,214 -52.92% 881014 - ANNUAL OPEB CHARGE 132,159 115,625 124,299 122,540 -1.42%88 - INTERNAL SVC CHARGE Total 551,805 552,519 588,837 528,410 -10.26% 0105042 - PLAN CHECKS/PERMITS Total 4,427,962 4,913,232 5,098,884 5,150,597 1.01% 01050501 - PLANNING 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,387,743 1,401,926 1,698,715 1,798,392 5.87% 711003 - SALARIES PART TIME 166,419 72,966 24,100 26,138 8.46% 70 - REGULAR SALARIES Total 1,554,162 1,474,893 1,722,815 1,824,530 5.90% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - - 238 238 0.00% 712006 - BILINGUAL PAY 1,425 3,127 5,400 9,000 66.67% 71 - SPECIAL PAYS Total 1,425 3,127 5,638 9,238 63.85% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 262,077 238,428 337,680 338,760 0.32% 721002 - CAFETERIA ALLOWANCE PT 7,822 921 7,800 7,800 0.00% 722001 - PENSION EE NORMAL COST MISC 125,144 122,096 153,177 156,264 2.02%723002 - PENSION ER NORMAL COST MISC 129,831 119,983 162,757 174,724 7.35%723004 - RETIREMENT PART TIME/TEMP 24 710 904 915 1.22%724001 - PENSION EE CONTRIB MISC (194,046) (173,800) (196,498) (208,568) 6.14% 725001 - PENSION UAL REQUIRED MISC 351,524 371,006 373,981 392,418 4.93% 725003 - PENSION UAL DISCRETIONARY MISC 138,552 193,019 118,447 106,303 -10.25%727001 - CAR ALLOWANCE 3,610 3,610 3,600 3,600 0.00%727003 - CELL PHONE STIPEND 963 963 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 16,349 11,841 17,276 11,010 -36.27% 727012 - LIFE INSURANCE 1,313 1,380 1,575 1,575 0.00% 727013 - EMP ASSISTANCE PROGRAM 246 259 300 300 0.00%727015 - UNEMPLOYMENT EXPENSE 1,513 8,100 - - 727016 - MEDICARE FRINGES 24,338 22,423 30,022 26,743 -10.92%727019 - SURVIVOR BENEFIT 635 268 - - 727020 - DEFERRED COMP CITY CONTRIB -3,993 - 2,160 728003 - COMPENSATED ABSENCES 49,936 54,888 59,455 62,944 5.87%72 - BENEFITS Total 919,830 980,088 1,071,436 1,077,908 0.60% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 12,360 16,331 18,621 18,621 0.00% 74 - OTHER PAYS Total 12,360 16,331 18,621 18,621 0.00% 79 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 277,377 260,132 290,000 290,000 0.00%81 - CONTRACT SERVICES Total 277,377 260,132 290,000 290,000 0.00% 84 - SUPPLIES & MATERIALS 841064 - CDD BOARDS & COMMITTEES 9,215 12,336 14,280 14,280 0.00%84 - SUPPLIES & MATERIALS Total 9,215 12,336 14,280 14,280 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 63,867 72,111 47,000 47,000 0.00% 871040 - OC RECORDING EXPENSE 318 216 600 600 0.00%87 - GENERAL EXPENSES Total 64,185 72,327 47,600 47,600 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 129,052 150,586 167,864 187,187 11.51% 881005 - IT ISF REPLACEMENT CHARGE 59,237 78,234 78,234 49,249 -37.05%881010 - WORKERS' COMP ISF MISC 22,326 10,787 11,937 15,260 27.84%881012 - GENERAL LIABILITY INSURANCE 39,851 54,738 64,112 43,536 -32.09%881013 - UNINSURED CLAIMS CHARGE 44,561 45,675 43,449 19,955 -54.07% 881014 - ANNUAL OPEB CHARGE 91,608 78,330 90,046 85,303 -5.27% 88 - INTERNAL SVC CHARGE Total 386,635 418,349 455,642 400,490 -12.10% 01050501 - PLANNING Total 3,256,396 3,237,582 3,626,032 3,682,667 1.56% 01050503 - CODE ENFORCEMENT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 284,504 353,663 397,476 619,295 55.81%711003 - SALARIES PART TIME 33,100 21,254 47,021 72,401 53.98% 70 - REGULAR SALARIES Total 317,604 374,917 444,498 691,696 55.61% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC -476 100 100 0.00%712004 - CERTIFICATION PAY 2,609 4,851 5,040 5,040 0.00% 712006 - BILINGUAL PAY 1,805 2,913 3,600 3,600 0.00% 71 - SPECIAL PAYS Total 4,414 8,240 8,740 8,740 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 67,550 82,403 90,048 135,504 50.48% 722001 - PENSION EE NORMAL COST MISC 29,276 34,901 42,013 60,841 44.81% 723002 - PENSION ER NORMAL COST MISC 26,197 31,056 42,582 67,730 59.06% 723004 - RETIREMENT PART TIME/TEMP -2 1,607 1,741 8.31%724001 - PENSION EE CONTRIB MISC (42,109) (46,384) (52,615) (81,017) 53.98%725001 - PENSION UAL REQUIRED MISC 96,624 78,985 79,618 95,469 19.91% 725003 - PENSION UAL DISCRETIONARY MISC 38,085 41,092 25,217 25,862 2.56% 727003 - CELL PHONE STIPEND 2,612 3,762 4,380 6,300 43.84% 727004 - RHS $2.50 CONTRIBUTION 3,458 9,404 4,392 4,392 0.00%727012 - LIFE INSURANCE 315 385 420 420 0.00%727013 - EMP ASSISTANCE PROGRAM 59 72 80 80 0.00% 727016 - MEDICARE FRINGES 6,240 6,475 7,940 11,028 38.89% 727019 - SURVIVOR BENEFIT 231 100 - - 727020 - DEFERRED COMP CITY CONTRIB -2,160 - 1,440 728003 - COMPENSATED ABSENCES 9,915 10,626 13,912 21,675 55.81%72 - BENEFITS Total 238,453 255,041 259,593 351,465 35.39% 80 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 77,440 39,478 9,941 9,941 0.00%74 - OTHER PAYS Total 77,440 39,478 9,941 9,941 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 57,964 41,405 69,744 69,744 0.00%81 - CONTRACT SERVICES Total 57,964 41,405 69,744 69,744 0.00% 84 - SUPPLIES & MATERIALS 841002 - VOLUNTEER PROGRAMS 233 181 500 500 0.00% 84 - SUPPLIES & MATERIALS Total 233 181 500 500 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 16,500 16,500 20,056 21,249 5.95% 881003 - VEHICLE REPLACE ISF 9,969 13,102 12,410 13,269 6.93% 881004 - IT ISF OPERATING CHARGE 38,865 36,679 40,832 57,436 40.66%881005 - IT ISF REPLACEMENT CHARGE 17,630 18,806 18,806 14,996 -20.26%881010 - WORKERS' COMP ISF MISC 4,000 2,592 3,624 4,637 27.95%881012 - GENERAL LIABILITY INSURANCE 7,139 20,853 22,046 20,343 -7.72% 881013 - UNINSURED CLAIMS CHARGE 7,983 10,246 9,305 5,117 -45.01% 881014 - ANNUAL OPEB CHARGE 24,292 15,808 20,871 20,753 -0.56%881015 - OTHER INSURANCE ISF RATES -748 748 - -100.00%88 - INTERNAL SVC CHARGE Total 126,378 135,334 148,698 157,800 6.12% 01050503 - CODE ENFORCEMENT Total 828,486 854,597 941,714 1,289,886 36.97% 01050504 - BUILDING 86 - TRAVEL & TRAINING 861008 - CASP CERTIFICATION & TRAINING 650 - 20,000 20,000 0.00% 86 - TRAVEL & TRAINING Total 650 - 20,000 20,000 0.00% 01050504 - BUILDING Total 650 - 20,000 20,000 0.00% 01050505 - REAL PROPERTY GEN FUND 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 118,372 137,470 251,411 235,606 -6.29%711003 - SALARIES PART TIME 53,090 76,890 77,492 87,980 13.53%70 - REGULAR SALARIES Total 171,462 214,361 328,903 323,586 -1.62% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,517 22,562 45,024 45,168 0.32%722001 - PENSION EE NORMAL COST MISC 15,242 20,078 29,492 28,681 -2.75%723002 - PENSION ER NORMAL COST MISC 13,757 17,273 31,422 30,373 -3.34% 723004 - RETIREMENT PART TIME/TEMP - - 2,383 2,383 0.00% 724001 - PENSION EE CONTRIB MISC (22,282) (26,262) (37,886) (37,212) -1.78%725001 - PENSION UAL REQUIRED MISC 44,107 45,627 45,993 51,410 11.78%725003 - PENSION UAL DISCRETIONARY MISC 17,384 23,738 14,567 13,927 -4.39%727003 - CELL PHONE STIPEND 476 541 540 540 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,506 1,564 2,616 2,616 0.00% 727012 - LIFE INSURANCE 105 105 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 20 20 40 40 0.00%727016 - MEDICARE FRINGES 2,539 3,039 5,430 4,700 -13.44%727019 - SURVIVOR BENEFIT 115 100 - - 728003 - COMPENSATED ABSENCES 4,549 4,780 8,799 8,246 -6.29% 81 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS Total 100,035 113,167 148,630 151,082 1.65% 81 - CONTRACT SERVICES 811001 - PROPERTY MANAGEMENT 1,000 - 1,000 1,000 0.00%811002 - LEASING EXPENSES 568 1,313 3,000 3,000 0.00%811003 - TITLE SEARCH FEES -1,000 2,500 2,500 0.00%811008 - SERVICES PROFESSIONAL 9,010 10,150 22,050 25,550 15.87% 811017 - SERVICES CONTRACT - - 1,500 1,500 0.00% 811055 - AFFORDABLE HOUSING ACTIVITIES - - 6,000 6,000 0.00%81 - CONTRACT SERVICES Total 10,578 12,463 36,050 39,550 9.71% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 2,143 2,919 2,357 2,404 1.99% 831004 - UTILITIES ELECTRICITY 7,739 9,995 12,875 13,133 2.00%831005 - UTILITIES WATER 470 - 956 956 0.00%83 - UTILITIES Total 10,351 12,914 16,188 16,493 1.88% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING 5,373 - 5,000 5,000 0.00%851066 - SEWER USE FEE/PROP TAX 40,267 7,448 8,000 8,240 3.00%851072 - SEWER FEES: FIXED + USE - - 80 80 0.00% 85 - MAINTENANCE & REPAIR Total 45,640 7,448 13,080 13,320 1.83% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 3,897 5,028 4,000 4,000 0.00%871075 - 1201 DOVE STREET PROP MGR EXPN -213,411 - 1,650,000 87 - GENERAL EXPENSES Total 3,897 218,439 4,000 1,654,000 41250.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 18,484 17,454 19,392 33,518 72.85%881005 - IT ISF REPLACEMENT CHARGE 8,227 8,776 8,776 8,682 -1.07% 881010 - WORKERS' COMP ISF MISC 1,945 1,210 1,339 2,689 100.76% 881012 - GENERAL LIABILITY INSURANCE 3,472 6,248 7,284 7,376 1.27% 881013 - UNINSURED CLAIMS CHARGE 3,883 5,213 4,936 3,381 -31.51%881014 - ANNUAL OPEB CHARGE 7,962 7,112 7,795 11,176 43.38%88 - INTERNAL SVC CHARGE Total 43,974 46,013 49,522 66,822 34.93% 90 - CAPITAL EXPENDITURES 911040 - STRUCTURES & IMPROVEMENTS -5,029 - - 90 - CAPITAL EXPENDITURES Total -5,029 - - 01050505 - REAL PROPERTY GEN FUND Total 389,624 629,832 596,373 2,264,852 279.77% 10050505 - REAL PROPERTY TIDELANDS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL -7,500 - - 81 - CONTRACT SERVICES Total -7,500 - - 83 - UTILITIES 831002 - UTILITIES TELEPHONE 415 - 550 550 0.00% 831004 - UTILITIES ELECTRICITY 1,540 - 1,500 1,530 2.00% 83 - UTILITIES Total 1,955 - 2,050 2,080 1.46% 82 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 851066 - SEWER USE FEE/PROP TAX 179 - 200 200 0.00%85 - MAINTENANCE & REPAIR Total 1,031 - 200 200 0.00% 10050505 - REAL PROPERTY TIDELANDS Total 3,543 7,500 2,250 2,280 1.33% 12050502 - CDBG 82 - GRANT OPERATING 821004 - GRANT EXPENSES 57,500 532,127 48,495 48,495 0.00% 82 - GRANT OPERATING Total 57,500 532,127 48,495 48,495 0.00% 87 - GENERAL EXPENSES 871034 - ADMINISTRATIVE 81,395 62,855 65,195 65,195 0.00%871035 - FAIR HOUSING 12,000 12,000 12,000 12,000 0.00% 871036 - SOCIAL SERVICE PROVIDERS 57,896 60,765 57,896 57,896 0.00% 87 - GENERAL EXPENSES Total 151,291 135,620 135,091 135,091 0.00% 12050502 - CDBG Total 208,791 667,747 183,586 183,586 0.00% Grand Total 13,016,229 14,691,215 15,123,468 17,419,233 15.18% 83 THIS PAGE IS LEFT INTENTIONALLY BLANK 84 FINANCE MISSION STATEMENT The Finance Department is committed to providing prudent financial management of publicly entrusted resources and providing the organization with the highest quality financial planning and control, accounting, financial reporting, analytical support and revenue administration. We will establish and maintain a level of trust with our community and our City Council. We will value input and continually strive to provide the best service possible to the departments we serve. OVERVIEW The Department’s primary purpose is to act as the chief financial steward over all public resources and to provide a wide variety of financial, technical, and support functions generally encompassed by treasury, accounting, budgeting, long-term financial planning, auditing, and revenue administration. Prudent financial services are critical to the City’s financial stability, and the City’s ability to consistently deliver the highest quality of municipal services our residents have grown to expect and deserve. Financial reporting is critical to the financial credibility of the City and intelligent decision making. The City places a high value on transparency in all matters concerning the City’s financial position and cost of operations. To this end, Finance shall provide clarity and full disclosure in all financial documents, including, but not limited to, the City’s budget, Annual Comprehensive Financial Reports, and compliance filings. We will go beyond the minimum reporting requirements established by professional standards organizations, including applying to professional certificate achievement programs and completing voluntary event disclosure filings. We will provide accurate, reliable, and timely financial information to the entire organization and members of the public. The Finance Department is committed to supporting the Council’s Fiscal Sustainability Plan by maintaining appropriate cash reserves, ensuring that Newport Beach continues to receive the highest possible rating from credit agencies, and accurately reporting and forecasting revenue and expenditure performance on a quarterly basis and appropriately calculating fair and defensible cost recovery targets. 85 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FY 24 FY 25Full-Time 35.00 34.00 34.00Part-Time (FTE)3.05 3.05 3.05 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayACCOUNTANT1.00 1.00 83,721 - 32,864 116,585 ACCOUNTANT, SENIOR 1.00 1.00 132,540 2,080 39,669 174,289 ACCOUNTANT, SENIOR 1.00 1.00 127,541 - 39,377 166,918 ASSISTANT MANAGEMENT ANALYST 1.00 1.00 111,359 - 36,098 147,457 ASSISTANT MANAGEMENT ANALYST 1.00 1.00 82,203 - 32,327 114,529 BUDGET ANALYST 1.00 1.00 98,808 - 34,269 133,077 BUDGET ANALYST 0.00 1.00 97,687 - 34,138 131,825 BUDGET ANALYST 1.00 1.00 132,053 - 38,159 170,212 BUDGET ANALYST, SENIOR 1.00 0.00 - - - - BUYER 1.00 1.00 101,559 1,800 36,667 140,026 BUYER 1.00 1.00 101,559 - 34,951 136,510 BUYER, SENIOR 1.00 1.00 118,476 - 36,931 155,406 DEPARTMENT ASSISTANT 1.00 1.00 66,367 - 30,474 96,841 DEPUTY FINANCE DIRECTOR 1.00 1.00 213,666 960 47,722 262,348 FINANCE DIRECTOR/CITY TREASURER 1.00 1.00 282,225 5,760 61,457 349,442 FINANCE MANAGER 1.00 1.00 189,004 - 46,312 235,316 FINANCE MANAGER 1.00 1.00 187,646 960 44,678 233,284 FISCAL CLERK 1.00 1.00 52,078 - 28,802 80,880 FISCAL CLERK, SENIOR 1.00 1.00 85,151 - 35,670 120,820 FISCAL CLERK, SENIOR 1.00 1.00 73,619 - 31,682 105,302 FISCAL CLERK, SENIOR 0.50 0.50 33,202 - 15,662 48,864 FISCAL CLERK, SENIOR 1.00 1.00 85,391 1,800 35,231 122,423 FISCAL CLERK, SENIOR 1.00 1.00 68,823 1,800 31,269 101,892 FISCAL CLERK, SENIOR 1.00 1.00 85,391 - 34,420 119,811 FISCAL CLERK, SENIOR 1.00 1.00 85,391 - 32,700 118,091 FISCAL SPECIALIST 1.00 1.00 92,046 - 33,838 125,884 FISCAL SPECIALIST 1.00 1.00 85,398 - 33,061 118,459 FISCAL SPECIALIST 1.00 1.00 98,690 - 37,228 135,918 FISCAL SPECIALIST 1.00 1.00 98,969 - 36,346 135,316 FISCAL SPECIALIST 1.00 1.00 97,665 - 36,116 133,781 FISCAL SPECIALIST 1.00 1.00 98,969 - 36,398 135,368 MANAGEMENT ANALYST 1.00 1.00 109,448 960 37,200 147,608 MANAGEMENT FELLOW 0.50 0.50 28,832 - 14,790 43,622 PURCHASING AND CONTRACTS ADMINISTRATOR 1.00 1.00 143,707 - 39,523 183,230 REVENUE AUDITOR 1.00 1.00 120,983 - 37,224 158,207 REVENUE MANAGER 1.00 1.00 198,879 - 45,978 244,857 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay Fiscal Clerk, Senior - PT 0.70 0.70 57,213 - 6,819 64,031 Fiscal Specialist - PT 2.35 2.35 186,749 - 21,975 208,724 4,310,011 17,080 1,358,179 5,685,270 FINANCE PERSONNEL 86 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01030005 - FINANCE ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 632,065 612,448 780,547 685,147 -12.22%711003 - SALARIES PART TIME 669 -37,156 37,156 0.00%70 - REGULAR SALARIES Total 632,733 612,448 817,704 722,303 -11.67% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,805 420 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 1,805 420 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 89,511 64,453 135,072 101,628 -24.76% 722001 - PENSION EE NORMAL COST MISC 50,407 41,221 60,934 52,893 -13.20% 723002 - PENSION ER NORMAL COST MISC 57,129 57,755 84,631 72,146 -14.75% 724001 - PENSION EE CONTRIB MISC (82,202) (71,021) (90,536) (78,792) -12.97% 725001 - PENSION UAL REQUIRED MISC 136,357 167,344 168,686 149,502 -11.37% 725003 - PENSION UAL DISCRETIONARY MISC 53,745 87,062 53,426 40,499 -24.20% 727001 - CAR ALLOWANCE 4,813 4,259 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 2,741 2,039 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 2,479 392 1,646 1,646 0.00%727012 - LIFE INSURANCE 455 451 630 525 -16.67%727013 - EMP ASSISTANCE PROGRAM 85 84 120 100 -16.67%727016 - MEDICARE FRINGES 9,449 9,020 13,374 10,032 -24.99%727017 - PARS DC 401A 2,106 4,374 - 5,644 727019 - SURVIVOR BENEFIT 231 33 - - 727020 - DEFERRED COMP CITY CONTRIB - - 5,360 5,360 0.00%728003 - COMPENSATED ABSENCES 24,314 25,691 27,319 23,980 -12.22%72 - BENEFITS Total 351,620 393,156 467,382 391,884 -16.15% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 37 1,083 600 600 0.00%74 - OTHER PAYS Total 37 1,083 600 600 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - - 1,200 1,200 0.00% 811008 - SERVICES PROFESSIONAL 199,981 216,294 229,925 211,500 -8.01%811027 - SERVICES CITY PRINT CONTRACT 3,255 5,176 3,000 3,000 0.00%81 - CONTRACT SERVICES Total 203,236 221,469 234,125 215,700 -7.87% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 9,787 15,124 10,454 10,454 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 153 1,156 - 2,578 84 - SUPPLIES & MATERIALS Total 9,940 16,281 10,454 13,032 24.66% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - 364 550 566 2.91% 851010 - MAINT & REPAIR EQUIPMENT 1,750 4,382 1,500 3,564 137.60% 851013 - PRINTER MAINT/SUPPLIES 1,113 -1,000 1,000 0.00% FINANCE SUMMARY BY ACCOUNT DETAIL 87 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 851037 - MAINT & REPAIR NOC - - 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR Total 2,863 4,747 8,050 10,130 25.84% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,722 4,998 5,500 5,500 0.00% 861003 - TRAINING 1,482 2,796 3,500 3,500 0.00% 86 - TRAVEL & TRAINING Total 3,204 7,794 9,000 9,000 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 2,481 2,976 1,000 1,500 50.00%871004 - PUBLICATIONS & DUES NOC 1,222 904 2,750 2,750 0.00%871006 - UNIFORM EXPENSE - 201 200 200 0.00% 871017 - SOFTWARE LICENSE RENEWAL 699 -750 750 0.00%87 - GENERAL EXPENSES Total 4,401 4,081 4,700 5,200 10.64% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 4,000 4,000 4,862 5,151 5.95%881003 - VEHICLE REPLACE ISF 2,226 3,263 2,773 2,773 0.00%881004 - IT ISF OPERATING CHARGE 51,639 55,749 62,889 52,854 -15.96%881005 - IT ISF REPLACEMENT CHARGE 14,301 13,922 13,922 6,262 -55.02%881010 - WORKERS' COMP ISF MISC 11,492 4,273 4,850 5,181 6.84% 881012 - GENERAL LIABILITY INSURANCE 17,369 13,731 23,064 25,562 10.83% 881013 - UNINSURED CLAIMS CHARGE 17,551 1,445 1,380 353 -74.42% 881014 - ANNUAL OPEB CHARGE 37,148 38,221 41,870 32,499 -22.38% 881015 - OTHER INSURANCE ISF RATES - 63 63 - -100.00%88 - INTERNAL SVC CHARGE Total 155,725 134,667 155,673 130,635 -16.08% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 435 -3,500 3,500 0.00% 911027 - SOFTWARE LICENSE NEW - - 1,000 1,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES - - 500 500 0.00% 90 - CAPITAL EXPENDITURES Total 435 -5,000 5,000 0.00% 01030005 - FINANCE ADMIN Total 1,372,001 1,396,147 1,714,488 1,505,285 -12.20% 01030301 - BUDGET70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 860,636 405,606 429,916 516,194 20.07%711003 - SALARIES PART TIME 31,578 - - - 70 - REGULAR SALARIES Total 892,213 405,606 429,916 516,194 20.07% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 501 -540 540 0.00%71 - SPECIAL PAYS Total 501 -540 540 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 159,675 63,989 90,048 90,336 0.32% 721002 - CAFETERIA ALLOWANCE PT 4,243 - - - 722001 - PENSION EE NORMAL COST MISC 63,270 26,783 33,424 39,850 19.23% 723002 - PENSION ER NORMAL COST MISC 79,510 38,732 46,422 54,355 17.09% 724001 - PENSION EE CONTRIB MISC (104,261) (48,924) (49,661) (59,362) 19.53%725001 - PENSION UAL REQUIRED MISC 240,591 147,668 148,852 112,636 -24.33% 88 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 725003 - PENSION UAL DISCRETIONARY MISC 94,829 76,825 47,144 30,512 -35.28% 727003 - CELL PHONE STIPEND 2,889 1,928 1,920 960 -50.00% 727004 - RHS $2.50 CONTRIBUTION 3,001 8,748 1,830 1,830 0.00% 727012 - LIFE INSURANCE 980 427 420 420 0.00% 727013 - EMP ASSISTANCE PROGRAM 184 80 80 80 0.00% 727016 - MEDICARE FRINGES 13,698 6,079 7,567 7,499 -0.91%727019 - SURVIVOR BENEFIT 173 100 - - 727020 - DEFERRED COMP CITY CONTRIB - - - - 728003 - COMPENSATED ABSENCES 37,037 22,670 15,047 18,067 20.07%72 - BENEFITS Total 595,819 345,105 343,094 297,183 -13.38% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 18,000 - - - 73 - LUMP SUM PAYS Total 18,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 20,479 14,650 10,439 10,439 0.00%74 - OTHER PAYS Total 20,479 14,650 10,439 10,439 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 40,171 - - - 811027 - SERVICES CITY PRINT CONTRACT 1,593 9,062 5,800 5,800 0.00% 81 - CONTRACT SERVICES Total 41,764 9,062 5,800 5,800 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 491 25 474 474 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS 1,790 - - - 841015 - SPECIAL DEPT SUPPLIES NOC 90 108 375 375 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 1,304 1,644 3,125 3,125 0.00% 84 - SUPPLIES & MATERIALS Total 3,675 1,777 3,974 3,974 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - - 125 128 2.40%85 - MAINTENANCE & REPAIR Total - - 125 128 2.40% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 3,938 3,277 3,750 3,750 0.00%861003 - TRAINING 3,430 4,952 5,000 5,000 0.00%86 - TRAVEL & TRAINING Total 7,368 8,228 8,750 8,750 0.00% 87 - GENERAL EXPENSES871001 - CERT & MEMBERSHIP - 580 - - 871003 - POSTAGE/FREIGHT/EXPRESS NOC 6,921 5,460 2,737 2,737 0.00%871004 - PUBLICATIONS & DUES NOC 619 450 600 600 0.00%871006 - UNIFORM EXPENSE - - 202 202 0.00%871017 - SOFTWARE LICENSE RENEWAL - - 1,500 1,500 0.00%871018 - HARDWARE MONITOR/PRINTER 371 - - - 87 - GENERAL EXPENSES Total 7,911 6,490 5,039 5,039 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 1,500 1,500 1,823 1,932 5.95%881003 - VEHICLE REPLACE ISF 1,538 6,024 5,458 3,825 -29.93% 89 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 881004 - IT ISF OPERATING CHARGE 115,269 69,933 80,683 47,052 -41.68% 881005 - IT ISF REPLACEMENT CHARGE 34,322 10,709 10,709 5,567 -48.02% 881010 - WORKERS' COMP ISF MISC 21,168 10,298 3,615 4,371 20.92% 881012 - GENERAL LIABILITY INSURANCE 31,995 21,146 20,057 16,463 -17.92% 881013 - UNINSURED CLAIMS CHARGE 32,329 2,370 1,183 215 -81.82% 881014 - ANNUAL OPEB CHARGE 63,573 31,286 22,574 24,485 8.46%881015 - OTHER INSURANCE ISF RATES - 63 63 - -100.00%88 - INTERNAL SVC CHARGE Total 301,695 153,328 146,166 103,909 -28.91% 01030301 - BUDGET Total 1,889,425 944,246 953,843 951,956 -0.20% 01030302 - ACCOUNTING70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 488,082 602,988 707,489 898,936 27.06% 711003 - SALARIES PART TIME - 8,247 - - 70 - REGULAR SALARIES Total 488,082 611,234 707,489 898,936 27.06% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 102,752 113,668 157,584 180,672 14.65%722001 - PENSION EE NORMAL COST MISC 37,094 47,559 59,176 74,132 25.27%723002 - PENSION ER NORMAL COST MISC 44,309 55,035 71,638 90,303 26.05% 724001 - PENSION EE CONTRIB MISC (64,064) (75,235) (81,361) (103,617) 27.35% 725001 - PENSION UAL REQUIRED MISC 123,920 150,836 152,045 194,733 28.08% 725003 - PENSION UAL DISCRETIONARY MISC 48,843 78,474 48,156 52,752 9.54% 727003 - CELL PHONE STIPEND - - 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 4,338 13,800 11,178 7,450 -33.35% 727012 - LIFE INSURANCE 525 641 735 840 14.29% 727013 - EMP ASSISTANCE PROGRAM 98 120 140 160 14.29% 727016 - MEDICARE FRINGES 7,678 9,715 12,544 13,079 4.27% 727019 - SURVIVOR BENEFIT 346 134 - - 727020 - DEFERRED COMP CITY CONTRIB - 2,665 - 1,800 728003 - COMPENSATED ABSENCES 19,619 23,157 24,762 31,463 27.06% 72 - BENEFITS Total 325,460 420,568 457,557 544,727 19.05% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 10,000 - - - 73 - LUMP SUM PAYS Total 10,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 8,906 21,398 12,437 12,437 0.00% 74 - OTHER PAYS Total 8,906 21,398 12,437 12,437 0.00% 81 - CONTRACT SERVICES 811006 - SERVICES ACCOUNTING 37,155 65,810 42,000 42,000 0.00% 811007 - SERVICES AUDIT 53,620 61,420 55,000 55,000 0.00% 811008 - SERVICES PROFESSIONAL - - 13,000 1,000 -92.31% 811027 - SERVICES CITY PRINT CONTRACT 1,634 2,021 2,000 2,000 0.00% 81 - CONTRACT SERVICES Total 92,409 129,252 112,000 100,000 -10.71% 84 - SUPPLIES & MATERIALS841012 - SUPPLIES CHECKS/INVOICES/FORMS - 3,875 4,600 5,382 17.00%84 - SUPPLIES & MATERIALS Total - 3,875 4,600 5,382 17.00% 90 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC - - 3,750 3,750 0.00% 861003 - TRAINING 2,529 160 3,000 3,000 0.00%86 - TRAVEL & TRAINING Total 2,529 160 6,750 6,750 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 52 2,859 1,582 5,000 216.01%871004 - PUBLICATIONS & DUES NOC 2,041 2,955 2,700 3,000 11.11%871017 - SOFTWARE LICENSE RENEWAL 70 1,755 1,000 2,000 100.00%87 - GENERAL EXPENSES Total 2,163 7,569 5,282 10,000 89.32% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 48,408 67,038 75,521 97,639 29.29%881005 - IT ISF REPLACEMENT CHARGE 14,301 14,993 14,993 11,133 -25.74%881010 - WORKERS' COMP ISF MISC 11,213 4,121 5,931 8,489 43.14%881012 - GENERAL LIABILITY INSURANCE 16,948 9,506 19,290 21,279 10.31%881013 - UNINSURED CLAIMS CHARGE 17,126 1,186 1,269 323 -74.55%881014 - ANNUAL OPEB CHARGE 35,874 34,450 37,882 42,331 11.75%88 - INTERNAL SVC CHARGE Total 143,870 131,294 154,884 181,194 16.99% 90 - CAPITAL EXPENDITURES911004 - COMPUTER EQUIPMENT 213 800 800 800 0.00%90 - CAPITAL EXPENDITURES Total 213 800 800 800 0.00% 01030302 - ACCOUNTING Total 1,073,633 1,326,149 1,461,801 1,760,226 20.41% 01030304 - PURCHASING70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS - 417,786 511,342 550,451 7.65% 711003 - SALARIES PART TIME - - 60,520 60,520 0.00% 70 - REGULAR SALARIES Total - 417,786 571,862 610,971 6.84% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY - - 540 540 0.00%712006 - BILINGUAL PAY - 1,385 1,800 1,800 0.00%71 - SPECIAL PAYS Total - 1,385 2,340 2,340 0.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT - 64,744 112,560 112,920 0.32%722001 - PENSION EE NORMAL COST MISC - 38,298 47,497 50,063 5.40%723002 - PENSION ER NORMAL COST MISC - 34,260 47,560 50,723 6.65%723004 - RETIREMENT PART TIME/TEMP - - 2,794 2,794 0.00%724001 - PENSION EE CONTRIB MISC (1,284) (51,515) (59,122) (63,509) 7.42%725001 - PENSION UAL REQUIRED MISC - 106,046 106,897 120,111 12.36%725003 - PENSION UAL DISCRETIONARY MISC - 55,171 33,856 32,537 -3.90%727003 - CELL PHONE STIPEND - 886 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION - 3,782 3,786 3,786 0.00% 727012 - LIFE INSURANCE - 455 525 525 0.00% 727013 - EMP ASSISTANCE PROGRAM - 85 100 100 0.00% 727016 - MEDICARE FRINGES - 6,230 9,087 8,008 -11.87% 727019 - SURVIVOR BENEFIT 173 100 - - 91 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 727020 - DEFERRED COMP CITY CONTRIB - 2,220 - 1,860 728003 - COMPENSATED ABSENCES - 16,280 17,897 19,266 7.65% 72 - BENEFITS Total (1,111) 277,045 324,398 340,144 4.85% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 10,651 9,000 9,000 0.00% 74 - OTHER PAYS Total - 10,651 9,000 9,000 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL - 45,080 - - 81 - CONTRACT SERVICES Total - 45,080 - - 84 - SUPPLIES & MATERIALS 841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 250 250 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 199 1,408 3,025 1,945 -35.70% 841046 - SPECIAL DEPT EXPENSE NOC - 495 550 550 0.00% 841067 - COUNTER SALES WHSE STCK - - - 3,500 84 - SUPPLIES & MATERIALS Total 199 1,903 3,825 6,245 63.27% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC - - - 3,000 861003 - TRAINING - 5,316 1,600 1,600 0.00%86 - TRAVEL & TRAINING Total - 5,316 1,600 4,600 187.50% 87 - GENERAL EXPENSES871001 - CERT & MEMBERSHIP - 270 300 1,380 360.00%871004 - PUBLICATIONS & DUES NOC - - 400 400 0.00%87 - GENERAL EXPENSES Total - 270 700 1,780 154.29% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE - 45,930 51,989 58,657 12.82%881005 - IT ISF REPLACEMENT CHARGE - 10,709 10,709 6,958 -35.03%881010 - WORKERS' COMP ISF MISC - - 4,271 5,417 26.84%881012 - GENERAL LIABILITY INSURANCE - - 14,845 16,402 10.49%881013 - UNINSURED CLAIMS CHARGE - - 977 249 -74.51%881014 - ANNUAL OPEB CHARGE - 20,340 26,850 26,110 -2.76%88 - INTERNAL SVC CHARGE Total - 76,979 109,640 113,792 3.79% 01030304 - PURCHASING Total (913) 836,416 1,023,364 1,088,872 6.40% 0103031 - REVENUE SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 980,174 985,378 1,157,535 1,230,174 6.28% 711003 - SALARIES PART TIME 122,385 117,186 215,856 243,962 13.02% 70 - REGULAR SALARIES Total 1,102,559 1,102,563 1,373,391 1,474,136 7.34% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 202 -1,020 1,020 0.00% 712006 - BILINGUAL PAY 2,146 2,918 3,600 3,600 0.00%71 - SPECIAL PAYS Total 2,348 2,918 4,620 4,620 0.00% 72 - BENEFITS 92 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 721001 - CAFETERIA ALLOWANCE FT 229,300 211,244 292,656 282,300 -3.54% 722001 - PENSION EE NORMAL COST MISC 107,154 95,613 124,071 125,436 1.10% 723002 - PENSION ER NORMAL COST MISC 91,291 92,166 130,712 144,251 10.36% 723004 - RETIREMENT PART TIME/TEMP - - 6,402 6,402 0.00% 724001 - PENSION EE CONTRIB MISC (152,319) (131,053) (158,464) (169,940) 7.24% 725001 - PENSION UAL REQUIRED MISC 296,873 282,285 284,549 268,430 -5.66%725003 - PENSION UAL DISCRETIONARY MISC 117,012 146,861 90,122 72,716 -19.31%727003 - CELL PHONE STIPEND 963 963 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 13,030 20,081 34,760 8,724 -74.90%727012 - LIFE INSURANCE 1,204 1,252 1,365 1,365 0.00%727013 - EMP ASSISTANCE PROGRAM 228 236 260 260 0.00%727016 - MEDICARE FRINGES 17,503 16,779 24,224 21,427 -11.54%727019 - SURVIVOR BENEFIT 751 402 - - 727020 - DEFERRED COMP CITY CONTRIB - 7,357 - 4,320 728003 - COMPENSATED ABSENCES 37,231 37,939 40,514 43,056 6.28%72 - BENEFITS Total 760,220 782,125 872,130 809,707 -7.16% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 22,000 - - - 73 - LUMP SUM PAYS Total 22,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 985 1,284 7,803 7,803 0.00%74 - OTHER PAYS Total 985 1,284 7,803 7,803 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 1,250 1,310 2,500 2,500 0.00%811007 - SERVICES AUDIT 1,688 34,969 16,000 16,000 0.00%811008 - SERVICES PROFESSIONAL 342,979 276,072 256,557 257,307 0.29%81 - CONTRACT SERVICES Total 345,916 312,351 275,057 275,807 0.27% 83 - UTILITIES 831001 - TELECOMM DATALINES 760 646 800 800 0.00% 83 - UTILITIES Total 760 646 800 800 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 280 387 500 515 3.00% 85 - MAINTENANCE & REPAIR Total 280 387 500 515 3.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC - 2,031 5,250 5,250 0.00% 861003 - TRAINING 1,297 1,267 5,250 5,250 0.00%86 - TRAVEL & TRAINING Total 1,297 3,298 10,500 10,500 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 1,515 -500 500 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 32,847 35,168 38,030 38,030 0.00%871004 - PUBLICATIONS & DUES NOC 1,140 1,120 2,490 2,490 0.00%871006 - UNIFORM EXPENSE 105 -140 140 0.00%87 - GENERAL EXPENSES Total 35,607 36,288 41,160 41,160 0.00% 88 - INTERNAL SVC CHARGE 93 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 881001 - EQUIP MAINT ISF 4,000 4,000 4,862 5,151 5.95% 881003 - VEHICLE REPLACE ISF 1,902 3,263 2,773 2,773 0.00% 881004 - IT ISF OPERATING CHARGE 149,178 132,449 150,081 181,089 20.66% 881005 - IT ISF REPLACEMENT CHARGE 44,476 31,163 31,163 21,640 -30.56% 881010 - WORKERS' COMP ISF MISC 23,553 11,519 12,956 16,481 27.21% 881012 - GENERAL LIABILITY INSURANCE 35,599 23,309 38,187 43,100 12.87%881013 - UNINSURED CLAIMS CHARGE 35,972 2,640 2,375 619 -73.93%881014 - ANNUAL OPEB CHARGE 74,462 54,724 60,780 58,351 -4.00%881015 - OTHER INSURANCE ISF RATES - 63 63 - -100.00%88 - INTERNAL SVC CHARGE Total 369,141 263,130 303,240 329,204 8.56% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT - - 3,100 3,100 0.00% 911004 - COMPUTER EQUIPMENT - - 2,000 2,000 0.00% 90 - CAPITAL EXPENDITURES Total - - 5,100 5,100 0.00% 0103031 - REVENUE SERVICES Total 2,641,113 2,504,990 2,894,301 2,959,351 2.25% 0103032 - PARKING LOTS & METERS81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 247,425 216,502 297,560 308,200 3.58% 811030 - PARKING METER CONTRACT 1,323,211 1,425,034 1,480,595 1,480,595 0.00%81 - CONTRACT SERVICES Total 1,570,636 1,641,536 1,778,155 1,788,795 0.60% 83 - UTILITIES831002 - UTILITIES TELEPHONE 732 958 900 900 0.00%831004 - UTILITIES ELECTRICITY 5,117 5,875 7,200 7,344 2.00%83 - UTILITIES Total 5,849 6,832 8,100 8,244 1.78% 84 - SUPPLIES & MATERIALS 841012 - SUPPLIES CHECKS/INVOICES/FORMS 7,178 7,708 7,000 7,000 0.00%84 - SUPPLIES & MATERIALS Total 7,178 7,708 7,000 7,000 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 20,500 20,500 15,194 - -100.00% 881003 - VEHICLE REPLACE ISF 21,469 11,293 7,804 - -100.00% 881006 - PARKING EQUIP CONTRIB 400,000 400,000 400,000 400,000 0.00% 881012 - GENERAL LIABILITY INSURANCE - 10,717 10,394 6,884 -33.77% 881015 - OTHER INSURANCE ISF RATES - 935 935 - -100.00% 88 - INTERNAL SVC CHARGE Total 441,969 443,446 434,327 406,884 -6.32% 0103032 - PARKING LOTS & METERS Total 2,025,631 2,099,521 2,227,582 2,210,923 -0.75% Grand Total 9,000,891 9,107,470 10,275,379 10,476,613 1.96% 94 FIRE MISSION STATEMENT Provide all risk services to our community by protecting life, property, and the environment through prevention, training, education, and response. OVERVIEW The Newport Beach Fire Department is an all risk agency providing our residents and visitors with exemplary customer service 24 hours a day, 365 days a year. The City’s topographical features and Mediterranean climate create a challenging and diversified environment influenced by residential, commercial, mercantile, retail, and manufacturing businesses, as well as wildland and ocean interface. In order to serve our community, the department has eight strategically located fire stations, three lifeguard offices on the beach, and 38 lifeguard towers. The Fire Department is divided into five divisions: Administration, Fire Operations, Emergency Medical Services, Fire Prevention and Lifeguard Operations. Our full service department delivers advanced life support provided by paramedic/firefighters, basic life support provided by EMT/firefighters and EMT/lifeguards, fire and building inspections, fire suppression, ocean rescue, underwater search and rescue, Community Emergency Response Team Program, and public education on our beaches and in our schools. 95 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FIRE PERSONNEL FY 23 FY 24 FY 25 Full-Time 143.80 151.80 151.80Part-Time (FTE)42.56 40.96 40.96 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT TO THE FIRE CHIEF 1.00 1.00 103,088 - 34,770 137,858 ADMINISTRATIVE MANAGER 1.00 1.00 147,469 - 41,427 188,895 ASSISTANT CHIEF, LIFEGUARD OPERATIONS 1.00 1.00 196,457 8,855 70,080 275,392 ASSISTANT MANAGEMENT ANALYST 1.00 1.00 87,421 1,800 34,415 123,636 DEPARTMENT ASSISTANT 1.00 1.00 81,302 - 33,707 115,009 DEPARTMENT ASSISTANT 1.00 1.00 81,302 - 32,346 113,648 DEPUTY FIRE MARSHAL 0.00 1.00 115,486 9,865 37,487 162,838 DEPUTY FIRE MARSHAL 0.00 1.00 150,583 4,971 42,385 197,940 EMS DIVISION CHIEF 1.00 1.00 187,452 960 46,457 234,869 FIRE BATTALION CHIEF 1.00 1.00 148,317 28,551 68,615 245,483 FIRE BATTALION CHIEF 1.00 1.00 148,317 28,551 68,459 245,327 FIRE BATTALION CHIEF 1.00 1.00 144,399 - 59,653 204,051 FIRE BATTALION CHIEF, TRAINING 1.00 1.00 230,302 27,990 87,538 345,830 FIRE CAPTAIN 112 HOURS 1.00 1.00 213,223 17,834 80,065 311,122 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,303 - 64,126 216,430 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,059 17,903 64,933 231,895 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 24,600 66,486 240,566 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 24,983 66,666 241,129 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 39,268 71,860 260,609 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 19,264 65,638 234,382 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 29,949 67,726 247,155 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,059 15,728 65,049 229,836 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,059 45,754 73,305 268,118 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,059 14,975 64,432 228,465 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,059 14,298 64,350 227,707 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,059 32,276 69,495 250,830 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,059 22,877 66,281 238,217 FIRE CAPTAIN 112 HOURS 1.00 1.00 156,770 16,341 66,445 239,556 FIRE CAPTAIN 112 HOURS 1.00 1.00 156,832 - 64,660 221,492 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 - 63,053 212,533 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 24,230 64,689 238,399 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 17,834 65,096 232,410 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 - 63,417 212,897 FIRE CAPTAIN 112 HOURS 1.00 1.00 128,528 14,094 58,346 200,968 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 40,673 67,941 258,094 FIRE CAPTAIN 112 HOURS 1.00 1.00 147,677 - 62,945 210,622 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 - 63,313 212,793 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 - 62,689 212,169 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 10,724 63,455 223,659 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 - 63,001 212,481 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 - 62,585 212,065 FIRE CAPTAIN 112 HOURS 1.00 1.00 149,480 14,298 64,396 228,174 FIRE CHIEF 1.00 1.00 282,561 960 96,086 379,608 FIRE CHIEF, ASSISTANT 1.00 1.00 254,748 12,266 86,223 353,237 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 20,637 60,770 208,363 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 8,525 58,036 193,517 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 12,253 58,878 198,087 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 10,351 57,268 194,575 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 12,361 58,639 197,955 FIRE ENGINEER 112 HOUR 1.00 1.00 122,433 8,806 54,659 185,898 FIRE ENGINEER 112 HOUR 1.00 1.00 122,433 6,597 54,233 183,264 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 18,201 60,164 205,680 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 9,133 57,949 194,038 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 10,351 58,424 195,731 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 15,157 59,218 201,331 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 12,178 58,655 197,789 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 7,916 57,864 192,735 FIRE ENGINEER 112 HOUR 1.00 1.00 126,956 32,212 62,852 222,019 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 10,960 58,472 196,746 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 16,984 59,663 203,961 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 15,190 59,204 201,708 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 20,001 60,442 207,758 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 15,196 59,830 202,340 FIRE ENGINEER 112 HOUR 1.00 1.00 114,953 22,315 56,606 193,873 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 12,178 58,869 198,361 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 12,178 58,895 198,387 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 13,978 59,407 200,699 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 13,396 59,239 199,950 FIRE ENGINEER 112 HOUR 1.00 1.00 131,485 11,047 58,303 200,835 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 18,201 60,372 205,888 FIRE ENGINEER 112 HOUR 1.00 1.00 131,485 3,832 56,913 192,230 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 7,274 56,835 191,423 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 10,351 57,375 195,041 FIRE ENGINEER 112 HOUR 1.00 1.00 127,314 6,698 57,681 191,693 96 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FIRE PERSONNEL FY 23 FY 24 FY 25 Full-Time 143.80 151.80 151.80Part-Time (FTE)42.56 40.96 40.96 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay FIRE MARSHAL 0.80 0.80 130,547 - 33,466 164,013 FIRE SERVICES COORDINATOR 1.00 1.00 81,341 2,522 33,563 117,426 FIRE SERVICES COORDINATOR 1.00 1.00 81,341 3,964 33,659 118,964 FIRE STAFF CAPTAIN, EMS/TRAINING 1.00 1.00 160,232 22,251 68,446 250,929 FIRE STAFF CAPTAIN, EMS/TRAINING 1.00 1.00 160,685 24,592 69,119 254,395 FIREFIGHTER 112 HOURS 1.00 1.00 112,973 12,946 55,630 181,548 FIREFIGHTER 112 HOURS 1.00 1.00 85,247 15,766 47,536 148,548 FIREFIGHTER 112 HOURS 1.00 1.00 85,247 15,766 47,536 148,548 FIREFIGHTER 112 HOURS 1.00 1.00 85,247 15,766 47,536 148,548 FIREFIGHTER 112 HOURS 1.00 1.00 85,247 15,766 47,536 148,548 FIREFIGHTER 112 HOURS 1.00 1.00 112,973 20,048 57,035 190,055 FIREFIGHTER 112 HOURS 1.00 0.00 - - - - FIREFIGHTER 112 HOURS 1.00 0.00 - - - - FIREFIGHTER 112 HOURS 1.00 0.00 - - - - FIREFIGHTER 112 HOURS 1.00 0.00 - - - - FIREFIGHTER 112 HOURS 1.00 0.00 - - - - FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,324 14,595 61,988 214,907 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,324 11,278 60,916 210,517 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 7,298 59,460 205,472 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 11,942 61,502 212,158 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 21,631 63,288 223,634 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,374 11,373 61,930 214,677 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 134,653 24,007 62,969 221,629 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,324 9,288 60,834 208,445 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,324 5,971 59,866 204,160 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,324 11,278 60,916 210,517 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,324 12,461 61,175 211,960 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,324 21,158 63,728 223,209 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 18,350 62,613 219,678 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 6,634 60,348 205,697 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 11,278 60,955 210,947 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 142,940 4,470 58,491 205,902 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 14,560 61,578 214,852 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 8,624 60,664 208,003 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 3,981 58,769 201,464 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 14,560 61,630 214,904 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 17,841 61,439 217,994 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 13,932 60,738 213,384 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 9,916 60,867 209,497 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 16,550 62,257 217,522 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 13,268 61,790 213,773 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 142,747 14,437 63,064 220,247 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 17,841 61,335 217,890 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 138,715 13,078 60,495 212,288 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016) - UF 1.00 1.00 97,425 2,127 47,681 147,232 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)0.00 1.00 104,087 - 35,714 139,800 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)0.00 1.00 104,087 - 35,714 139,800 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)0.00 1.00 104,087 - 35,714 139,800 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)0.00 1.00 104,087 - 35,714 139,800 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)0.00 1.00 104,087 - 35,714 139,800 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 104,967 2,345 49,439 156,751 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 115,888 8,044 53,022 176,954 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 109,969 10,400 52,129 172,498 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 115,467 10,920 53,481 179,868 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 98,484 3,195 48,127 149,807 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 98,484 6,857 48,833 154,174 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 98,484 6,857 48,833 154,174 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 124,441 8,752 56,309 189,502 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 124,441 6,556 55,834 186,832 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 102,093 2,233 48,763 153,089 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 97,425 2,127 47,681 147,232 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 102,093 2,233 48,763 153,089 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 97,425 2,127 47,681 147,232 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 97,541 2,127 47,707 147,375 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 97,425 2,127 47,681 147,232 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 97,425 2,127 47,681 147,232 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-2016)1.00 1.00 132,844 - 38,647 171,491 FISCAL CLERK, SENIOR 1.00 1.00 85,391 - 33,060 118,451 LIFE SAFETY SPECIALIST II 1.00 0.00 - - - - LIFE SAFETY SPECIALIST II 0.00 0.00 - - - - LIFE SAFETY SPECIALIST II 1.00 0.00 - - - - LIFE SAFETY SPECIALIST III 1.00 0.00 - - - - LIFE SAFETY SPECIALIST III 1.00 0.00 - - - - LIFEGUARD BATTALION CHIEF 1.00 1.00 139,638 5,679 57,873 203,189 97 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FIRE PERSONNEL FY 23 FY 24 FY 25 Full-Time 143.80 151.80 151.80Part-Time (FTE)42.56 40.96 40.96 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay LIFEGUARD BATTALION CHIEF 1.00 1.00 156,267 8,948 62,820 228,034 LIFEGUARD CAPTAIN 1.00 1.00 109,468 8,006 49,288 166,761 LIFEGUARD CAPTAIN 1.00 1.00 123,950 4,161 54,120 182,231 LIFEGUARD CAPTAIN 1.00 1.00 98,149 5,865 46,313 150,327 LIFEGUARD CAPTAIN 1.00 1.00 96,574 4,596 45,543 146,714 LIFEGUARD CAPTAIN 1.00 1.00 124,301 6,539 54,695 185,535 LIFEGUARD CAPTAIN 1.00 1.00 95,547 6,234 45,794 147,575 LIFEGUARD CAPTAIN 1.00 1.00 99,955 8,077 47,146 155,178 LIFEGUARD CAPTAIN 1.00 1.00 110,233 7,784 49,419 167,436 LIFEGUARD CAPTAIN, TRAINING 1.00 1.00 133,122 - 57,224 190,346 RECREATION COORDINATOR 1.00 1.00 80,777 - 32,285 113,062 SENIOR FIRE INSPECTOR 0.00 1.00 99,720 4,136 35,495 139,351 SENIOR FIRE INSPECTOR 0.00 1.00 125,154 3,860 38,121 167,135 SENIOR FIRE INSPECTOR 1.00 1.00 133,500 12,453 41,872 187,825 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayLIFEGUARD CADET 0.87 0.87 33,597 - 2,964 36,560 LIFEGUARD I 13.74 13.74 702,783 - 59,510 762,293 LIFEGUARD I JUNIOR GUARD 3.31 3.31 169,302 - 14,431 183,733 LIFEGUARD II 11.50 11.50 714,921 - 60,536 775,457 LIFEGUARD II JUNIOR GUARD 3.94 3.94 244,938 - 20,822 265,760 LIFEGUARD III 1.94 1.94 120,604 - 10,316 130,920 LIFEGUARD III JUNIOR GUARD 1.03 1.03 64,032 - 5,536 69,568 LIFEGUARD OFFICER - P/T 0.75 0.75 69,150 3,061 33,499 105,711 LIFEGUARD OFFICER - P/T 0.75 0.75 52,148 - 29,060 81,207 LIFEGUARD OFFICER - P/T 0.75 0.75 52,119 1,329 29,308 82,756 LIFEGUARD TRAINEE 1.38 1.38 47,201 - 4,113 51,314 SUPPORT SERVICES AIDE 1.00 1.00 56,697 - 6,759 63,456 22,192,526 1,659,997 8,853,252 32,705,774 98 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01040005 - FIRE ADMINISTRATION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 500,744 453,699 504,946 545,361 8.00%711002 - SALARIES SAFETY 243,485 249,938 263,583 269,107 2.10% 711003 - SALARIES PART TIME 53,263 60,555 67,921 56,697 -16.52% 70 - REGULAR SALARIES Total 797,492 764,192 836,451 871,165 4.15% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 2,989 2,600 2,403 2,522 4.97%71 - SPECIAL PAYS Total 4,794 4,404 4,203 4,322 2.84% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 152,665 130,354 159,972 149,184 -6.74%722001 - PENSION EE NORMAL COST MISC 41,969 40,576 45,769 52,876 15.53% 722002 - PENSION EE NORMAL COST SAFETY 21,974 23,432 24,241 27,889 15.05% 723002 - PENSION ER NORMAL COST MISC 48,411 41,967 48,373 57,788 19.46% 723003 - PENSION ER NORMAL COST SAFETY 48,311 49,217 59,148 62,050 4.91% 723004 - RETIREMENT PART TIME/TEMP 163 801 2,547 2,547 0.00%724001 - PENSION EE CONTRIB MISC (67,716)(57,424) (59,683) (70,992) 18.95%724002 - PENSION EE CONTRIB SAFETY (33,076)(32,053) (36,361) (38,146) 4.91%725001 - PENSION UAL REQUIRED MISC 89,876 124,667 125,667 119,000 -5.30% 725002 - PENSION UAL REQUIRED SAFETY 120,918 136,675 137,859 138,047 0.14% 725003 - PENSION UAL DISCRETIONARY MISC 35,425 64,859 39,801 32,236 -19.01% 725004 - PENSION UAL DISCRETIONARY SFTY 47,693 67,537 43,663 37,396 -14.35%727003 - CELL PHONE STIPEND 3,661 1,746 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 4,148 8,678 15,696 4,366 -72.18%727012 - LIFE INSURANCE 710 656 735 735 0.00% 727013 - EMP ASSISTANCE PROGRAM 134 124 140 140 0.00% 727016 - MEDICARE FRINGES 12,286 11,723 14,593 12,904 -11.57% 727017 - PARS DC 401A 2,043 4,999 - 5,651 727019 - SURVIVOR BENEFIT 462 201 - - 727020 - DEFERRED COMP CITY CONTRIB 2,000 1,700 5,272 720 -86.34%728003 - COMPENSATED ABSENCES 25,182 26,050 26,899 28,977 7.73% 72 - BENEFITS Total 557,239 646,485 655,289 624,330 -4.72% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 73 - LUMP SUM PAYS Total 13,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 620 1,418 100 100 0.00%713003 - OVERTIME PLANNED - - 5,952 5,952 0.00% 74 - OTHER PAYS Total 620 1,418 6,052 6,052 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 4,778 35,176 20,000 17,500 -12.50% 811027 - SERVICES CITY PRINT CONTRACT 659 2,095 3,000 3,000 0.00% 81 - CONTRACT SERVICES Total 5,437 37,271 23,000 20,500 -10.87% 83 - UTILITIES831001 - TELECOMM DATALINES 1,859 2,008 2,000 2,000 0.00%831002 - UTILITIES TELEPHONE 463 407 1,048 1,048 0.00% FIRE SUMMARY BY ACCOUNT DETAIL 99 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 83 - UTILITIES Total 2,323 2,415 3,048 3,048 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 14,900 22,576 17,000 17,000 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS 197 212 250 250 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 7,653 4,508 4,500 4,500 0.00%841046 - SPECIAL DEPT EXPENSE NOC 550 48 - - 84 - SUPPLIES & MATERIALS Total 23,300 27,344 21,750 21,750 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 16,487 14,381 17,000 17,342 2.01% 851010 - MAINT & REPAIR EQUIPMENT - - 330 330 0.00% 851013 - PRINTER MAINT/SUPPLIES 6,456 588 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR Total 22,943 14,969 22,330 22,672 1.53% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 3,340 4,197 8,050 8,050 0.00%861003 - TRAINING 4,508 6,222 3,000 3,000 0.00%861006 - TRAINING CERT 177 - - - 86 - TRAVEL & TRAINING Total 8,024 10,419 11,050 11,050 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS -9 - - 871003 - POSTAGE/FREIGHT/EXPRESS NOC 4,203 2,128 3,000 3,000 0.00% 871004 - PUBLICATIONS & DUES NOC 4,007 4,002 3,150 3,150 0.00%871006 - UNIFORM EXPENSE 906 5,945 2,700 2,700 0.00%871017 - SOFTWARE LICENSE RENEWAL - - 1,225 1,225 0.00%87 - GENERAL EXPENSES Total 9,116 12,085 10,075 10,075 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 19,000 15,000 25,526 19,318 -24.32% 881003 - VEHICLE REPLACE ISF -14,663 22,499 15,110 -32.84% 881004 - IT ISF OPERATING CHARGE 41,028 54,123 58,206 49,258 -15.37% 881005 - IT ISF REPLACEMENT CHARGE 13,443 16,803 16,803 11,572 -31.13%881010 - WORKERS' COMP ISF MISC 20,261 22,154 25,428 20,336 -20.02%881011 - WORKERS' COMP ISF SAFETY 12,424 5,031 5,561 22,964 312.93%881012 - GENERAL LIABILITY INSURANCE 19,601 27,421 25,087 30,707 22.40% 881013 - UNINSURED CLAIMS CHARGE 24,033 - - - 881014 - ANNUAL OPEB CHARGE 39,079 42,477 39,382 38,633 -1.90% 881015 - OTHER INSURANCE ISF RATES -190 190 - -100.00%88 - INTERNAL SVC CHARGE Total 188,869 197,861 218,681 207,896 -4.93% 01040005 - FIRE ADMINISTRATION Total 1,633,157 1,718,863 1,811,928 1,802,861 -0.50% 01040401 - FIRE OPERATIONS70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 47,559 105,997 82,647 82,647 0.00%711002 - SALARIES SAFETY 10,363,340 10,431,541 11,785,875 12,696,155 7.72% 70 - REGULAR SALARIES Total 10,410,899 10,537,538 11,868,522 12,778,802 7.67% 71 - SPECIAL PAYS 712001 - SPECIAL ASSIGNMENT PAY 43,815 39,826 41,276 43,340 5.00% 712002 - TILLER PAY 24,201 21,309 48,864 102,048 108.84% 100 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 712004 - CERTIFICATION PAY 5,352 5,551 5,444 7,088 30.19% 712006 - BILINGUAL PAY 24,008 23,810 19,938 23,538 18.06% 712007 - LONGEVITY PAY SAFETY 102,435 104,684 102,878 124,446 20.96%712009 - SCHOLASTIC ACHIEVEMENT 463,603 461,691 449,624 490,304 9.05%712012 - HOLIDAY PAY SAFETY 212,238 214,309 204,184 225,101 10.24% 712015 - LONGEVITY PAY MISC 77 - - - 712019 - SAFETY CERTIFICATION PAY 241,996 228,216 224,250 241,950 7.89% 71 - SPECIAL PAYS Total 1,117,726 1,099,396 1,096,460 1,257,817 14.72% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 2,043,577 1,951,197 2,437,812 2,344,980 -3.81%722001 - PENSION EE NORMAL COST MISC 337 - 5,375 5,375 0.00%722002 - PENSION EE NORMAL COST SAFETY 1,079,182 1,130,528 1,180,428 1,365,078 15.64%723002 - PENSION ER NORMAL COST MISC 537 - 8,091 8,091 0.00% 723003 - PENSION ER NORMAL COST SAFETY 2,335,610 2,298,158 2,712,369 2,981,880 9.94% 724001 - PENSION EE CONTRIB MISC (673)- (10,744) (10,744) 0.00% 724002 - PENSION EE CONTRIB SAFETY (1,578,456)(1,572,686) (1,709,032) (1,880,954) 10.06% 725001 - PENSION UAL REQUIRED MISC 12,249 - - 18,034 725002 - PENSION UAL REQUIRED SAFETY 5,879,629 6,302,696 6,357,303 6,512,902 2.45%725003 - PENSION UAL DISCRETIONARY MISC 4,828 - - 4,885 725004 - PENSION UAL DISCRETIONARY SFTY 2,319,055 3,114,433 2,013,479 1,764,302 -12.38% 727003 - CELL PHONE STIPEND 5,144 5,371 4,800 3,840 -20.00% 727004 - RHS $2.50 CONTRIBUTION 149,033 140,709 123,752 130,622 5.55% 727012 - LIFE INSURANCE 9,257 9,075 10,290 10,500 2.04%727013 - EMP ASSISTANCE PROGRAM 1,735 1,701 1,960 2,000 2.04%727015 - UNEMPLOYMENT EXPENSE 1,197 - - - 727016 - MEDICARE FRINGES 258,227 240,696 219,251 202,388 -7.69% 727017 - PARS DC 401A 28,542 32,989 27,373 27,373 0.00% 727019 - SURVIVOR BENEFIT 5,138 2,711 - - 727020 - DEFERRED COMP CITY CONTRIB 6,521 14,781 6,762 6,762 0.00%728003 - COMPENSATED ABSENCES 385,261 396,036 412,505 444,365 7.72%72 - BENEFITS Total 12,945,929 14,068,393 13,801,775 13,941,681 1.01% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 164,000 - - - 73 - LUMP SUM PAYS Total 164,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 97,695 97,695 0.00%713002 - OVERTIME SAFTY & 1/2 TIME 314,545 64,264 600,000 600,000 0.00%713003 - OVERTIME PLANNED 43,912 24,649 40,000 40,000 0.00%713004 - OVERTIME VACATION RELIEF 2,110,256 2,312,325 2,335,688 2,335,688 0.00% 713005 - OVERTIME UNCONTROLLED 3,038,591 2,387,506 2,350,000 2,190,985 -6.77% 713006 - FIRE FLSA OT 244,402 226,267 276,556 276,556 0.00% 713010 - OT STRIKE TEAMS & MUTUAL AID 526,593 129,572 - - 74 - OTHER PAYS Total 6,278,299 5,144,583 5,699,939 5,540,924 -2.79% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 29,948 25,099 31,240 23,175 -25.82%811016 - SERVICES PHYSICALS 71,863 56,318 92,458 92,458 0.00% 841060 - OTHER AGENCY FEES 792,165 907,160 887,569 902,111 1.64% 81 - CONTRACT SERVICES Total 893,977 988,577 1,011,267 1,017,744 0.64% 101 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 83 - UTILITIES 831001 - TELECOMM DATALINES 26,852 27,504 27,000 27,000 0.00% 831002 - UTILITIES TELEPHONE 13,273 11,265 21,300 21,300 0.00%831003 - UTILITIES NATURAL GAS 16,647 25,466 18,312 18,678 2.00%831004 - UTILITIES ELECTRICITY 114,560 145,885 131,745 135,697 3.00% 831005 - UTILITIES WATER 36,311 35,557 40,000 40,000 0.00% 83 - UTILITIES Total 207,644 245,677 238,357 242,675 1.81% 84 - SUPPLIES & MATERIALS 841003 - FIRE EXPLORER PROGRAM 3,181 2,350 4,000 4,000 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 1,000 1,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 13,063 17,819 10,733 10,733 0.00%841044 - TOOLS INSTRUMENTS ETC 53,000 52,870 20,000 20,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 38,024 18,783 23,918 19,500 -18.47% 841062 - STATION OPERATIONS 6,625 9,582 26,611 26,611 0.00% 841074 - FIRE INVESTIGATIONS -5,469 5,000 5,000 0.00% 84 - SUPPLIES & MATERIALS Total 113,893 106,873 91,262 86,844 -4.84% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 23,569 34,050 21,100 21,100 0.00%851007 - AUTOMOTIVE FUEL/WASH 126,893 117,154 127,000 129,562 2.02%851010 - MAINT & REPAIR EQUIPMENT 37,515 100,144 96,486 96,486 0.00%851016 - MAINT & REPAIR BUILDING 6,061 9,637 12,287 12,287 0.00% 851017 - FIRE STATION 1 MAINT/REPAIR 27,724 10,109 15,371 15,424 0.34% 851018 - FIRE STATION 2 MAINT/REPAIR 46,962 31,660 20,371 25,224 23.82% 851019 - FIRE STATION 3 MAINT/REPAIR 73,630 43,386 40,371 50,424 24.90%851020 - FIRE STATION 4 MAINT/REPAIR 11,563 13,665 20,371 23,224 14.00%851021 - FIRE STATION 5 MAINT/REPAIR 19,643 24,064 15,371 17,424 13.35%851022 - FIRE STATION 6 MAINT/REPAIR 15,862 15,537 15,371 18,224 18.56% 851023 - FIRE STATION 7 MAINT/REPAIR 38,500 35,568 20,371 25,224 23.82% 851024 - FIRE STATION 8 MAINT/REPAIR 35,918 34,355 20,371 25,224 23.82% 851037 - MAINT & REPAIR NOC 3,970 5,628 4,320 4,320 0.00% 851066 - SEWER USE FEE/PROP TAX 18,365 16,656 17,000 18,700 10.00%851072 - SEWER FEES: FIXED + USE 2,185 2,147 2,400 2,400 0.00%851075 - FIRE TRAINING TOWER (FS #7) 23,828 - 20,000 20,000 0.00%85 - MAINTENANCE & REPAIR Total 512,187 493,760 468,561 505,243 7.83% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 12,224 7,836 5,500 5,500 0.00% 861002 - TRAINING/EDUCATION 97,513 73,832 75,000 75,000 0.00% 861003 - TRAINING 52,636 29,144 30,487 30,487 0.00%86 - TRAVEL & TRAINING Total 162,373 110,812 110,987 110,987 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 7,842 7,411 8,500 8,500 0.00%871004 - PUBLICATIONS & DUES NOC 4,453 4,191 4,040 4,040 0.00%871005 - ALARM MONITORING -420 1,620 1,620 0.00% 871006 - UNIFORM EXPENSE 107,327 89,893 66,504 66,504 0.00% 871007 - UNIFORMS/PROTECTIVE GEAR 149,968 98,660 138,558 138,558 0.00% 87 - GENERAL EXPENSES Total 269,589 200,575 219,222 219,222 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 414,125 377,125 520,395 351,742 -32.41% 102 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 881002 - NON CAPITAL EQUIPMENT 134,587 167,561 167,561 173,425 3.50% 881003 - VEHICLE REPLACE ISF 1,102,634 1,380,407 1,181,069 983,213 -16.75% 881004 - IT ISF OPERATING CHARGE 465,439 507,178 552,082 537,756 -2.59%881005 - IT ISF REPLACEMENT CHARGE 188,200 184,832 184,832 145,037 -21.53%881010 - WORKERS' COMP ISF MISC 2,856 437,375 457,119 - -100.00% 881011 - WORKERS' COMP ISF SAFETY 563,630 467,858 519,966 1,313,284 152.57% 881012 - GENERAL LIABILITY INSURANCE 339,709 575,808 476,419 531,894 11.64% 881013 - UNINSURED CLAIMS CHARGE 416,529 - - - 881014 - ANNUAL OPEB CHARGE 709,892 593,124 597,738 606,138 1.41%881015 - OTHER INSURANCE ISF RATES -12,522 12,522 - -100.00%88 - INTERNAL SVC CHARGE Total 4,337,602 4,703,789 4,669,702 4,642,490 -0.58% 90 - CAPITAL EXPENDITURES911006 - FITNESS EQUIPMENT 11,605 37,713 25,000 25,000 0.00% 911016 - ROLLING EQUIPMENT -50,000 500,000 - -100.00% 911024 - EQUIPMENT N.O.C. 149,591 168,573 97,441 97,441 0.00% 90 - CAPITAL EXPENDITURES Total 161,196 256,286 622,441 122,441 -80.33% 01040401 - FIRE OPERATIONS Total 37,575,313 37,956,260 39,898,496 40,466,871 1.42% 01040402 - FIRE PREVENTION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 568,069 543,131 726,351 754,990 3.94%711003 - SALARIES PART TIME 60,778 60,401 71,393 71,393 0.00%70 - REGULAR SALARIES Total 628,847 603,532 797,744 826,383 3.59% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 3,514 3,601 3,648 3,831 5.00% 712007 - LONGEVITY PAY SAFETY 4,100 4,201 4,257 4,469 5.00% 712009 - SCHOLASTIC ACHIEVEMENT 13,678 13,180 14,634 15,991 9.27% 712015 - LONGEVITY PAY MISC 3 - - - 712019 - SAFETY CERTIFICATION PAY 7,050 9,086 9,972 7,154 -28.26%71 - SPECIAL PAYS Total 28,345 30,068 32,511 31,445 -3.28% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 93,528 93,953 147,012 142,927 -2.78%721002 - CAFETERIA ALLOWANCE PT -3,600 - - 722001 - PENSION EE NORMAL COST MISC 50,563 50,025 62,900 64,222 2.10% 723002 - PENSION ER NORMAL COST MISC 60,451 56,428 78,301 79,303 1.28% 723004 - RETIREMENT PART TIME/TEMP - - 2,363 2,363 0.00%724001 - PENSION EE CONTRIB MISC (88,648)(82,828) (95,645) (100,278) 4.84%725001 - PENSION UAL REQUIRED MISC 155,837 116,293 117,225 164,743 40.53%725003 - PENSION UAL DISCRETIONARY MISC 61,422 60,502 37,128 44,628 20.20% 727003 - CELL PHONE STIPEND 3,807 4,592 4,800 3,840 -20.00% 727004 - RHS $2.50 CONTRIBUTION 4,336 4,452 10,170 4,020 -60.47% 727012 - LIFE INSURANCE 504 472 630 630 0.00%727013 - EMP ASSISTANCE PROGRAM 94 89 120 120 0.00%727016 - MEDICARE FRINGES 9,694 9,273 13,205 11,459 -13.22%727019 - SURVIVOR BENEFIT 346 167 - - 728003 - COMPENSATED ABSENCES 20,392 15,648 25,422 26,425 3.94% 72 - BENEFITS Total 372,326 332,666 403,631 444,400 10.10% 73 - LUMP SUM PAYS 103 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 714001 - LUMP SUM PAYMENT 9,600 - - - 73 - LUMP SUM PAYS Total 9,600 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 976 6,981 - - 713003 - OVERTIME PLANNED 429 2,451 2,500 2,500 0.00% 74 - OTHER PAYS Total 1,405 9,433 2,500 2,500 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 32,060 6,170 23,000 23,000 0.00% 811009 - SERVICES FUEL MODIFICATION 227,174 217,199 225,810 225,810 0.00%811017 - SERVICES CONTRACT 3,393 78,918 70,000 70,000 0.00%81 - CONTRACT SERVICES Total 262,628 302,287 318,810 318,810 0.00% 83 - UTILITIES831001 - TELECOMM DATALINES 456 1,655 2,319 2,319 0.00%83 - UTILITIES Total 456 1,655 2,319 2,319 0.00% 84 - SUPPLIES & MATERIALS 841012 - SUPPLIES CHECKS/INVOICES/FORMS -509 640 640 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 4,577 4,434 8,443 8,443 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 2,100 1,442 4,200 3,600 -14.29% 84 - SUPPLIES & MATERIALS Total 6,677 6,385 13,283 12,683 -4.52% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 4,502 3,917 5,000 5,101 2.02%85 - MAINTENANCE & REPAIR Total 4,502 3,917 5,000 5,101 2.02% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 2,394 22 2,400 2,400 0.00% 861003 - TRAINING 3,185 2,579 3,000 3,000 0.00% 86 - TRAVEL & TRAINING Total 5,578 2,600 5,400 5,400 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 2,261 2,739 3,800 3,800 0.00% 871006 - UNIFORM EXPENSE 6,312 5,111 4,000 4,000 0.00%871007 - UNIFORMS/PROTECTIVE GEAR 286 115 500 500 0.00%87 - GENERAL EXPENSES Total 8,859 7,964 8,300 8,300 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF -16,000 20,056 21,249 5.95%881003 - VEHICLE REPLACE ISF -10,537 13,769 13,769 0.00% 881004 - IT ISF OPERATING CHARGE 24,364 26,366 28,647 33,774 17.90% 881005 - IT ISF REPLACEMENT CHARGE 9,602 9,390 9,390 8,949 -4.70% 881010 - WORKERS' COMP ISF MISC 29,833 20,511 16,729 16,161 -3.39%881011 - WORKERS' COMP ISF SAFETY -4,025 4,025 18,979 371.58%881012 - GENERAL LIABILITY INSURANCE 17,890 29,039 19,655 26,900 36.86%881013 - UNINSURED CLAIMS CHARGE 21,936 - - - 881014 - ANNUAL OPEB CHARGE 39,954 23,280 32,924 35,812 8.77% 881015 - OTHER INSURANCE ISF RATES -1,855 1,855 - -100.00% 88 - INTERNAL SVC CHARGE Total 143,578 141,001 147,050 175,593 19.41% 01040402 - FIRE PREVENTION Total 1,472,801 1,441,509 1,736,548 1,832,934 5.55% 104 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 01040403 - COMM ER RESPONSE TEAM (CERT) 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 16,005 61,350 72,960 81,341 11.49%711003 - SALARIES PART TIME 112 - - - 70 - REGULAR SALARIES Total 16,117 61,350 72,960 81,341 11.49% 71 - SPECIAL PAYS 712009 - SCHOLASTIC ACHIEVEMENT 3 1,743 3,776 3,964 4.97% 712019 - SAFETY CERTIFICATION PAY - - 3,542 3,542 0.00% 71 - SPECIAL PAYS Total 3 1,743 7,318 7,506 2.56% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT -6,485 24,900 24,972 0.29%722001 - PENSION EE NORMAL COST MISC 1,111 4,369 5,939 6,586 10.88%723002 - PENSION ER NORMAL COST MISC 1,563 6,063 8,249 8,983 8.89%724001 - PENSION EE CONTRIB MISC (2,564)(8,396) (9,976) (11,090) 11.17% 725001 - PENSION UAL REQUIRED MISC 27,081 16,293 16,424 17,749 8.07% 725003 - PENSION UAL DISCRETIONARY MISC 10,675 8,477 5,202 4,808 -7.57% 727003 - CELL PHONE STIPEND - - 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION - - 1,740 1,740 0.00%727012 - LIFE INSURANCE 12 84 105 105 0.00%727013 - EMP ASSISTANCE PROGRAM 2 16 20 20 0.00% 727016 - MEDICARE FRINGES 208 928 1,474 1,237 -16.07% 727019 - SURVIVOR BENEFIT 58 33 - - 728003 - COMPENSATED ABSENCES 3,174 2,501 2,554 2,847 11.49%72 - BENEFITS Total 41,319 36,855 57,591 58,916 2.30% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME -4,406 14,520 14,520 0.00%713003 - OVERTIME PLANNED - - 4,501 4,501 0.00%74 - OTHER PAYS Total -4,406 19,021 19,021 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,892 6,445 6,370 5,000 -21.51% 81 - CONTRACT SERVICES Total 3,892 6,445 6,370 5,000 -21.51% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC -8,184 - - 841016 - CERT PROGRAM SUPPLIES 5,365 9,402 15,000 15,000 0.00%84 - SUPPLIES & MATERIALS Total 5,365 17,586 15,000 15,000 0.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 379 2,785 1,030 1,054 2.33%851010 - MAINT & REPAIR EQUIPMENT -3,081 1,000 6,000 500.00%85 - MAINTENANCE & REPAIR Total 379 5,867 2,030 7,054 247.49% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,245 1,053 1,000 1,000 0.00% 861006 - TRAINING CERT 370 5,690 5,000 5,000 0.00% 86 - TRAVEL & TRAINING Total 1,615 6,743 6,000 6,000 0.00% 87 - GENERAL EXPENSES 105 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 871002 - ADVERT & PUB RELATIONS 4,292 9,713 12,000 8,000 -33.33% 871004 - PUBLICATIONS & DUES NOC 394 - 100 100 0.00% 871006 - UNIFORM EXPENSE 1,107 322 800 800 0.00%87 - GENERAL EXPENSES Total 5,794 10,035 12,900 8,900 -31.01% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 5,000 10,000 12,155 12,878 5.95%881003 - VEHICLE REPLACE ISF 1,959 7,111 7,444 7,444 0.00% 881004 - IT ISF OPERATING CHARGE 5,393 - - 6,346 881005 - IT ISF REPLACEMENT CHARGE 1,920 - - 1,543 881010 - WORKERS' COMP ISF MISC 4,644 2,506 2,980 4,093 37.35%881012 - GENERAL LIABILITY INSURANCE 2,785 7,259 6,200 6,838 10.28%881013 - UNINSURED CLAIMS CHARGE 3,414 - - - 881014 - ANNUAL OPEB CHARGE 7,414 4,722 3,831 3,858 0.71% 881015 - OTHER INSURANCE ISF RATES -927 928 - -100.00% 88 - INTERNAL SVC CHARGE Total 32,529 32,525 33,537 43,000 28.21% 01040403 - COMM ER RESPONSE TEAM (CERT) Total 107,013 183,554 232,727 251,738 8.17% 01040404 - EMERGENCY MEDICAL SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 225,797 289,890 213,340 228,103 6.92% 711002 - SALARIES SAFETY 2,646,971 2,923,063 3,704,305 3,676,812 -0.74%70 - REGULAR SALARIES Total 2,872,768 3,212,953 3,917,645 3,904,914 -0.32% 71 - SPECIAL PAYS712001 - SPECIAL ASSIGNMENT PAY 3,625 13,997 15,577 23,506 50.90%712002 - TILLER PAY -1,201 - - 712006 - BILINGUAL PAY 7,151 5,904 5,400 5,469 1.28% 712007 - LONGEVITY PAY SAFETY 21,235 30,440 32,757 32,862 0.32% 712009 - SCHOLASTIC ACHIEVEMENT 123,369 115,636 101,678 107,122 5.35%712012 - HOLIDAY PAY SAFETY 39,868 46,588 32,744 59,972 83.15%712019 - SAFETY CERTIFICATION PAY 58,269 53,435 50,245 44,784 -10.87%71 - SPECIAL PAYS Total 253,517 267,202 238,401 273,715 14.81% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 532,578 505,486 891,624 758,064 -14.98% 722001 - PENSION EE NORMAL COST MISC 14,997 16,135 16,587 17,610 6.17% 722002 - PENSION EE NORMAL COST SAFETY 287,032 328,515 371,923 387,061 4.07% 723002 - PENSION ER NORMAL COST MISC 18,756 19,000 23,037 24,019 4.26%723003 - PENSION ER NORMAL COST SAFETY 592,572 634,421 846,533 845,627 -0.11%724001 - PENSION EE CONTRIB MISC (28,463)(27,765) (24,645) (26,232) 6.44%724002 - PENSION EE CONTRIB SAFETY (426,329)(466,193) (527,305) (532,657) 1.01% 725001 - PENSION UAL REQUIRED MISC 51,335 44,753 45,112 49,773 10.33% 725002 - PENSION UAL REQUIRED SAFETY 1,663,525 1,611,748 1,625,713 1,886,139 16.02% 725003 - PENSION UAL DISCRETIONARY MISC 20,234 23,283 14,288 13,483 -5.63%725004 - PENSION UAL DISCRETIONARY SFTY 656,131 796,434 514,894 510,943 -0.77%727003 - CELL PHONE STIPEND 963 963 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 37,678 39,428 45,984 39,790 -13.47% 727012 - LIFE INSURANCE 2,477 2,651 3,780 3,885 2.78% 727013 - EMP ASSISTANCE PROGRAM 464 497 720 740 2.78% 727016 - MEDICARE FRINGES 66,929 70,250 72,730 60,604 -16.67% 727017 - PARS DC 401A 2,541 3,047 1,883 1,883 0.00% 106 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 727019 - SURVIVOR BENEFIT 1,443 837 - - 727020 - DEFERRED COMP CITY CONTRIB -340 - - 728003 - COMPENSATED ABSENCES 105,930 108,019 137,118 136,672 -0.32%72 - BENEFITS Total 3,600,794 3,711,846 4,060,936 4,178,365 2.89% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 45,000 - - - 73 - LUMP SUM PAYS Total 45,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME -143 - - 713002 - OVERTIME SAFTY & 1/2 TIME 114,501 11,657 170,000 170,000 0.00%713003 - OVERTIME PLANNED 13,381 10,168 30,000 30,000 0.00%713004 - OVERTIME VACATION RELIEF 358,710 576,621 365,000 365,000 0.00% 713005 - OVERTIME UNCONTROLLED 803,093 668,695 650,000 650,000 0.00% 713006 - FIRE FLSA OT 64,669 59,189 66,744 66,744 0.00% 713010 - OT STRIKE TEAMS & MUTUAL AID 34,383 40,291 - - 74 - OTHER PAYS Total 1,388,738 1,366,764 1,281,744 1,281,744 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 19,503 29,179 25,020 27,300 9.11%811017 - SERVICES CONTRACT 80,458 54,694 165,000 165,000 0.00%811027 - SERVICES CITY PRINT CONTRACT 66 95 229 229 0.00% 891038 - AMBULANCE BILLING 188,257 218,227 155,000 155,000 0.00% 81 - CONTRACT SERVICES Total 288,284 302,196 345,249 347,529 0.66% 82 - GRANT OPERATING821008 - MEDI-CAL IGT 356,071 310,177 - - 821009 - GEMT QAF 32,259 215,245 - - 821010 - PP-GEMT-IGT -134,477 - 422,000 82 - GRANT OPERATING Total 388,330 659,899 - 422,000 83 - UTILITIES831001 - TELECOMM DATALINES 14,206 24,987 17,756 17,756 0.00%83 - UTILITIES Total 14,206 24,987 17,756 17,756 0.00% 84 - SUPPLIES & MATERIALS841008 - SUPPLIES COMP SOFTWARE 5,444 5,410 4,500 4,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 343 1,107 - - 841046 - SPECIAL DEPT EXPENSE NOC 46,783 46,079 29,700 29,400 -1.01% 841077 - DISPOSABLE MEDICAL SUPPLIES 299,485 248,961 268,250 268,250 0.00%84 - SUPPLIES & MATERIALS Total 352,055 301,558 302,450 302,150 -0.10% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 58,217 43,346 60,000 61,222 2.04%851010 - MAINT & REPAIR EQUIPMENT 79,544 55,840 84,053 84,053 0.00%85 - MAINTENANCE & REPAIR Total 137,761 99,186 144,053 145,275 0.85% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,094 2,453 10,000 10,000 0.00% 861003 - TRAINING 8,143 9,821 8,882 8,882 0.00% 86 - TRAVEL & TRAINING Total 10,238 12,274 18,882 18,882 0.00% 107 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 6,762 7,413 6,300 6,300 0.00% 871002 - ADVERT & PUB RELATIONS 7,879 8,057 9,000 9,000 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 265 326 1,960 1,960 0.00%871004 - PUBLICATIONS & DUES NOC 5,195 1,713 5,000 5,000 0.00% 871006 - UNIFORM EXPENSE 13,787 28,045 21,050 21,050 0.00% 87 - GENERAL EXPENSES Total 33,888 45,553 43,310 43,310 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 95,000 92,500 144,039 152,609 5.95% 881002 - NON CAPITAL EQUIPMENT 276,000 242,245 242,245 308,303 27.27%881003 - VEHICLE REPLACE ISF 659,912 308,030 184,357 187,052 1.46%881004 - IT ISF OPERATING CHARGE 138,190 136,072 148,079 174,912 18.12%881005 - IT ISF REPLACEMENT CHARGE 55,692 49,420 49,420 47,060 -4.78% 881010 - WORKERS' COMP ISF MISC 9,684 102,834 118,499 2,773 -97.66% 881011 - WORKERS' COMP ISF SAFETY 145,289 120,738 164,054 393,521 139.87% 881012 - GENERAL LIABILITY INSURANCE 92,934 142,181 128,695 163,682 27.19% 881013 - UNINSURED CLAIMS CHARGE 113,949 - - - 881014 - ANNUAL OPEB CHARGE 204,969 160,701 162,948 185,222 13.67%881015 - OTHER INSURANCE ISF RATES -4,638 4,638 - -100.00%88 - INTERNAL SVC CHARGE Total 1,791,617 1,359,359 1,346,973 1,615,134 19.91% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C. 14,796 42,452 280,000 130,000 -53.57% 90 - CAPITAL EXPENDITURES Total 14,796 42,452 280,000 130,000 -53.57% 01040404 - EMERGENCY MEDICAL SERVICES Total 11,191,990 11,406,228 11,997,399 12,680,774 5.70% 01040405 - JUNIOR LIFEGUARDS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 37,273 - 56,976 64,622 13.42%711002 - SALARIES SAFETY 83,886 95,434 64,805 66,561 2.71%711003 - SALARIES PART TIME 380,610 442,607 456,290 478,272 4.82%70 - REGULAR SALARIES Total 501,770 538,041 578,071 609,455 5.43% 71 - SPECIAL PAYS712001 - SPECIAL ASSIGNMENT PAY 2,198 2,252 1,447 1,447 0.00% 712007 - LONGEVITY PAY SAFETY 89 - 579 579 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 547 - 1,181 1,181 0.00% 712012 - HOLIDAY PAY SAFETY 1,263 - 2,764 2,764 0.00%71 - SPECIAL PAYS Total 4,097 2,252 5,971 5,971 0.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 6,628 - 45,264 29,479 -34.87%722001 - PENSION EE NORMAL COST MISC 3,607 3,949 4,410 4,989 13.13% 722002 - PENSION EE NORMAL COST SAFETY - - 5,832 6,570 12.64% 723002 - PENSION ER NORMAL COST MISC 2,624 4,166 6,125 6,805 11.10% 723003 - PENSION ER NORMAL COST SAFETY 25,940 21,167 14,231 14,617 2.71% 723004 - RETIREMENT PART TIME/TEMP 12,308 13,335 17,111 16,740 -2.17%724001 - PENSION EE CONTRIB MISC (6,737)(6,621) (6,552) (7,432) 13.42%724002 - PENSION EE CONTRIB SAFETY - - (8,814) (9,052) 2.71%725001 - PENSION UAL REQUIRED MISC -129,892 - 14,101 725002 - PENSION UAL REQUIRED SAFETY -32,397 - 34,145 108 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 725003 - PENSION UAL DISCRETIONARY MISC -67,577 - 3,820 725004 - PENSION UAL DISCRETIONARY SFTY -16,008 - 9,250 727003 - CELL PHONE STIPEND 224 - 480 480 0.00%727004 - RHS $2.50 CONTRIBUTION 1,283 902 1,646 1,646 0.00%727011 - LMA SUNBLOCK & SUNGLASS 200 250 1,186 1,186 0.00% 727012 - LIFE INSURANCE 76 52 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 17 10 40 40 0.00% 727016 - MEDICARE FRINGES 7,587 7,797 9,038 8,837 -2.23% 727019 - SURVIVOR BENEFIT 58 33 - - 728003 - COMPENSATED ABSENCES 2,649 7,396 4,262 4,591 7.72%72 - BENEFITS Total 56,464 298,310 94,470 141,020 49.27% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 1,500 - - - 73 - LUMP SUM PAYS Total 1,500 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 670 404 1,000 1,000 0.00%713002 - OVERTIME SAFTY & 1/2 TIME 234 - 1,000 1,000 0.00%713003 - OVERTIME PLANNED 3,508 - 39,318 39,318 0.00% 713004 - OVERTIME VACATION RELIEF 1,406 - 6,000 6,000 0.00% 713005 - OVERTIME UNCONTROLLED 1,968 - 6,000 6,000 0.00% 713009 - STAND BY PAY 348 - - - 74 - OTHER PAYS Total 8,133 404 53,318 53,318 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 53,795 60,515 26,750 26,750 0.00%811008 - SERVICES PROFESSIONAL 45,519 45,519 45,575 49,740 9.14%811027 - SERVICES CITY PRINT CONTRACT 5,085 3,470 3,000 3,000 0.00% 81 - CONTRACT SERVICES Total 104,399 109,505 75,325 79,490 5.53% 83 - UTILITIES 831001 - TELECOMM DATALINES 912 523 1,000 1,000 0.00% 831002 - UTILITIES TELEPHONE 84 108 3,100 3,100 0.00% 83 - UTILITIES Total 996 631 4,100 4,100 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,513 1,659 3,495 3,495 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 181,770 202,806 197,500 197,500 0.00%841046 - SPECIAL DEPT EXPENSE NOC 28,287 32,750 24,059 24,000 -0.25%84 - SUPPLIES & MATERIALS Total 212,570 237,216 225,054 224,995 -0.03% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 2,545 4,184 2,700 2,754 2.00% 851013 - PRINTER MAINT/SUPPLIES - - 750 750 0.00% 851016 - MAINT & REPAIR BUILDING 4,277 3,935 4,500 4,500 0.00%851037 - MAINT & REPAIR NOC - - 2,900 2,900 0.00%85 - MAINTENANCE & REPAIR Total 6,822 8,119 10,850 10,904 0.50% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 6,868 3,320 6,000 6,000 0.00%86 - TRAVEL & TRAINING Total 6,868 3,320 6,000 6,000 0.00% 109 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 46 1,740 2,000 2,000 0.00% 871006 - UNIFORM EXPENSE 1,295 855 2,100 2,100 0.00%87 - GENERAL EXPENSES Total 1,340 2,595 4,100 4,100 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 10,000 10,000 12,155 12,878 5.95%881003 - VEHICLE REPLACE ISF 4,469 9,264 13,918 13,918 0.00% 881004 - IT ISF OPERATING CHARGE 53,532 55,025 59,847 42,413 -29.13% 881005 - IT ISF REPLACEMENT CHARGE 21,413 19,847 19,847 14,781 -25.53% 881010 - WORKERS' COMP ISF MISC 911 11,155 34,182 37,183 8.78%881011 - WORKERS' COMP ISF SAFETY 3,075 37,378 37,378 5,390 -85.58%881012 - GENERAL LIABILITY INSURANCE 2,390 15,306 17,602 15,079 -14.34%881013 - UNINSURED CLAIMS CHARGE 2,931 - - - 881014 - ANNUAL OPEB CHARGE 5,415 11,654 11,813 6,222 -47.33% 881015 - OTHER INSURANCE ISF RATES -927 928 - -100.00% 88 - INTERNAL SVC CHARGE Total 104,135 170,557 207,670 147,865 -28.80% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C. 10,305 22,281 23,413 23,413 0.00%90 - CAPITAL EXPENDITURES Total 10,305 22,281 23,413 23,413 0.00% 01040405 - JUNIOR LIFEGUARDS Total 1,019,400 1,393,230 1,288,342 1,310,631 1.73% 01040406 - LIFEGUARD OPERATIONS70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 119,042 112,217 92,955 97,457 4.84%711002 - SALARIES SAFETY 1,215,308 1,185,311 1,295,764 1,417,099 9.36% 711003 - SALARIES PART TIME 1,604,868 1,661,589 1,738,104 1,792,522 3.13% 70 - REGULAR SALARIES Total 2,939,217 2,959,117 3,126,823 3,307,078 5.76% 71 - SPECIAL PAYS 712001 - SPECIAL ASSIGNMENT PAY 4,778 5,477 14,436 15,160 5.01% 712005 - EMT PAY 24,999 22,749 25,000 25,000 0.00%712006 - BILINGUAL PAY 3,173 2,989 3,000 3,000 0.00%712007 - LONGEVITY PAY SAFETY 8,317 3,390 3,621 3,801 5.00%712009 - SCHOLASTIC ACHIEVEMENT 10,854 11,125 12,580 13,211 5.01% 712012 - HOLIDAY PAY SAFETY 42,697 40,313 36,525 44,082 20.69% 71 - SPECIAL PAYS Total 94,819 86,043 95,162 104,254 9.55% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 204,726 163,492 386,064 340,691 -11.75% 721002 - CAFETERIA ALLOWANCE PT 25,151 34,939 36,012 36,012 0.00%722001 - PENSION EE NORMAL COST MISC 5,331 4,924 13,244 7,524 -43.19%722002 - PENSION EE NORMAL COST SAFETY 175,703 178,964 318,364 164,510 -48.33% 723002 - PENSION ER NORMAL COST MISC 7,887 8,074 21,543 10,262 -52.36% 723003 - PENSION ER NORMAL COST SAFETY 324,959 305,639 644,273 361,721 -43.86% 723004 - RETIREMENT PART TIME/TEMP 54,967 58,040 58,886 56,669 -3.77% 724001 - PENSION EE CONTRIB MISC (8,436)(8,958) (17,843) (11,208) -37.19%724002 - PENSION EE CONTRIB SAFETY (242,035)(226,548) (398,830) (226,476) -43.21%725001 - PENSION UAL REQUIRED MISC 15,636 44,551 44,908 21,266 -52.65%725002 - PENSION UAL REQUIRED SAFETY 809,700 805,482 812,460 726,947 -10.53% 725003 - PENSION UAL DISCRETIONARY MISC 6,163 23,178 14,223 5,761 -59.50% 110 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 725004 - PENSION UAL DISCRETIONARY SFTY 319,374 398,023 257,322 196,925 -23.47% 727003 - CELL PHONE STIPEND 2,783 2,516 2,880 2,880 0.00% 727004 - RHS $2.50 CONTRIBUTION 19,196 15,177 9,598 9,598 0.00%727009 - ANBOL EQUIP ALLOWANCE 35,600 36,600 34,900 34,900 0.00%727010 - ANBOL CANCER SCREENING 280 750 10,000 10,000 0.00% 727011 - LMA SUNBLOCK & SUNGLASS 5,450 5,050 5,300 5,300 0.00% 727012 - LIFE INSURANCE 1,227 1,251 1,785 1,470 -17.65% 727013 - EMP ASSISTANCE PROGRAM 267 274 340 280 -17.65% 727015 - UNEMPLOYMENT EXPENSE 23,362 45,568 - - 727016 - MEDICARE FRINGES 50,639 52,089 51,423 49,100 -4.52%727019 - SURVIVOR BENEFIT 1,905 1,071 - - 727020 - DEFERRED COMP CITY CONTRIB -680 - 360 728003 - COMPENSATED ABSENCES 54,477 46,849 54,479 53,009 -2.70% 72 - BENEFITS Total 1,894,313 1,997,674 2,361,331 1,857,500 -21.34% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 26,500 - - - 73 - LUMP SUM PAYS Total 26,500 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 146,328 226,683 100,000 100,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 68,531 187,697 44,921 44,921 0.00% 713003 - OVERTIME PLANNED 39,267 - 43,057 43,057 0.00% 713004 - OVERTIME VACATION RELIEF 29,985 88 44,882 44,882 0.00%713005 - OVERTIME UNCONTROLLED 33,544 - 29,322 29,322 0.00%713009 - STAND BY PAY 49,315 39,228 80,340 80,340 0.00%74 - OTHER PAYS Total 366,970 453,696 342,522 342,522 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL -415 500 500 0.00% 811012 - SERVICES JANITORIAL 29,124 30,424 45,000 46,258 2.80% 811016 - SERVICES PHYSICALS 7,493 3,273 10,725 10,725 0.00% 81 - CONTRACT SERVICES Total 36,617 34,112 56,225 57,483 2.24% 83 - UTILITIES831001 - TELECOMM DATALINES 2,713 2,715 3,000 3,000 0.00%831002 - UTILITIES TELEPHONE 3,168 3,460 3,200 3,200 0.00%831003 - UTILITIES NATURAL GAS 2,565 3,897 2,822 2,878 1.98% 831004 - UTILITIES ELECTRICITY 14,510 16,341 16,687 17,188 3.00% 83 - UTILITIES Total 22,957 26,413 25,709 26,266 2.17% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 27,214 37,936 16,939 16,939 0.00% 841044 - TOOLS INSTRUMENTS ETC 1,043 409 500 500 0.00%841046 - SPECIAL DEPT EXPENSE NOC 9,909 20,082 16,500 15,500 -6.06%841062 - STATION OPERATIONS 2,155 3,134 5,360 5,360 0.00%84 - SUPPLIES & MATERIALS Total 40,322 61,561 39,299 38,299 -2.54% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 3,549 3,119 3,713 3,754 1.11% 851007 - AUTOMOTIVE FUEL/WASH 62,661 76,436 65,000 66,300 2.00% 851010 - MAINT & REPAIR EQUIPMENT 9,863 12,070 16,399 16,399 0.00% 851016 - MAINT & REPAIR BUILDING 24,400 41,055 35,371 43,424 22.77% 111 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 851025 - LG TOWER MAINTENANCE 8,202 7,798 20,000 20,000 0.00% 851037 - MAINT & REPAIR NOC 908 4,108 2,395 2,395 0.00% 85 - MAINTENANCE & REPAIR Total 109,582 144,587 142,878 152,272 6.57% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 306 37 3,140 3,140 0.00%861003 - TRAINING 3,448 6,885 7,550 7,550 0.00%86 - TRAVEL & TRAINING Total 3,755 6,923 10,690 10,690 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 495 893 1,940 1,940 0.00% 871006 - UNIFORM EXPENSE 30,003 29,854 29,000 29,000 0.00% 87 - GENERAL EXPENSES Total 30,498 30,747 30,940 30,940 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 165,000 173,500 184,759 225,373 21.98%881002 - NON CAPITAL EQUIPMENT 7,400 - - - 881003 - VEHICLE REPLACE ISF 96,402 222,995 185,317 454,091 145.03%881004 - IT ISF OPERATING CHARGE 215,069 242,040 263,441 254,223 -3.50% 881005 - IT ISF REPLACEMENT CHARGE 86,822 88,087 88,087 68,476 -22.26% 881010 - WORKERS' COMP ISF MISC 2,734 84,108 150,344 142,198 -5.42% 881011 - WORKERS' COMP ISF SAFETY 77,077 156,053 34,757 150,087 331.82% 881012 - GENERAL LIABILITY INSURANCE 47,861 140,929 121,361 128,534 5.91%881013 - UNINSURED CLAIMS CHARGE 58,684 - - - 881014 - ANNUAL OPEB CHARGE 97,770 70,679 71,755 71,840 0.12% 881015 - OTHER INSURANCE ISF RATES -11,130 11,130 - -100.00% 88 - INTERNAL SVC CHARGE Total 854,818 1,189,522 1,110,952 1,494,822 34.55% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 2,258 3,008 3,000 3,000 0.00% 911024 - EQUIPMENT N.O.C. 17,402 24,337 35,025 35,025 0.00%911056 - LG TOWER REPLACEMENT 79,254 55,099 60,000 60,000 0.00%90 - CAPITAL EXPENDITURES Total 98,914 82,444 98,025 98,025 0.00% 01040406 - LIFEGUARD OPERATIONS Total 6,519,283 7,072,839 7,440,555 7,520,151 1.07% Grand Total 59,518,957 61,172,483 64,405,996 65,865,961 2.27% 112 HARBOR MISSION STATEMENT The City of Newport Beach Harbor Department's mission is to keep Newport Harbor clean, safe and well-enjoyed. The Department's operations are focused intently on realizing that mission with every action we take, every decision we me and every dollar we spend. OVERVIEW The Harbor Department plans, organizes, directs, and coordinates various Harbor related programs and services designed to meet the current and future needs of the community, visitors, businesses and boating enthusiasts. These programs and services include customer service to harbor users, city harbor patrol, code enforcement services, administration and management of city mooring fields, operation of Marina Park guest boat slips and short term mooring rentals, special events information and permitting, as well as harbor safety and maintenance activities. 113 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 HARBOR PERSONNEL FY 23 FY 24 FY 25 Full-Time 3.00 9.00 9.00 Part-Time (FTE)9.39 4.29 4.29 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayDEPUTY HARBORMASTER 1.00 1.00 151,630 4,560 42,188 198,378 HARBOR SERVICES WORKER 1.00 1.00 59,949 - 30,083 90,032 HARBOR SERVICES WORKER, LEAD 1.00 1.00 71,759 - 31,105 102,863 HARBOR SERVICES WORKER, LEAD 1.00 1.00 71,759 1,800 31,612 105,171 HARBOR SERVICES WORKER, LEAD 1.00 1.00 71,759 - 31,465 103,223 HARBOR SERVICES WORKER, LEAD 1.00 1.00 65,087 - 30,324 95,411 HARBOR SERVICES WORKER, LEAD 1.00 1.00 64,968 - 30,310 95,278 HARBORMASTER 1.00 1.00 168,965 5,760 45,941 220,666 PERMIT TECHNICIAN I 1.00 0.00 - - - - PERMIT TECHNICIAN II 0.00 1.00 85,152 - 33,032 118,184 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayADMINISTRATIVE ASSISTANT 0.00 0.50 43,162 - 3,539 46,701 CODE ENFORCEMENT OFFICER TRAINEE 1.60 1.60 122,987 - 10,517 133,504 DEPARTMENT ASSISTANT 0.50 0.00 - - - - HARBOR SERVICES WORKER 1.70 1.70 104,939 - 8,992 113,931 HARBOR SERVICES WORKER, LEAD 0.49 0.49 38,033 - 3,339 41,371 1,120,147 12,120 332,447 1,464,715 114 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 10045451 - HARBOR DEPARTMENT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 306,905 334,247 776,689 811,027 4.42% 711003 - SALARIES PART TIME 485,901 698,336 279,138 309,120 10.74% 70 - REGULAR SALARIES Total 792,805 1,032,584 1,055,827 1,120,147 6.09% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 1,841 2,141 2,220 2,220 0.00% 712006 - BILINGUAL PAY - 364 -1,800 71 - SPECIAL PAYS Total 1,841 2,505 2,220 4,020 81.08% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 34,705 36,075 202,608 203,256 0.32%721002 - CAFETERIA ALLOWANCE PT 8,465 7,821 - - 722001 - PENSION EE NORMAL COST MISC 46,598 57,647 67,220 69,752 3.77% 723002 - PENSION ER NORMAL COST MISC 60,662 71,537 84,181 86,466 2.71% 723004 - RETIREMENT PART TIME/TEMP 5,683 9,669 9,223 9,309 0.93% 724001 - PENSION EE CONTRIB MISC (84,705) (94,935) (94,165) (98,439) 4.54% 725001 - PENSION UAL REQUIRED MISC 149,084 98,048 98,834 176,970 79.06% 725003 - PENSION UAL DISCRETIONARY MISC 31,502 32,089 31,303 47,940 53.15% 727001 - CAR ALLOWANCE 4,813 4,952 4,800 8,400 75.00% 727003 - CELL PHONE STIPEND 1,926 1,926 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,777 1,835 1,672 1,672 0.00% 727012 - LIFE INSURANCE 306 315 945 1,260 33.33% 727013 - EMP ASSISTANCE PROGRAM 57 59 180 240 33.33% 727016 - MEDICARE FRINGES 11,864 15,383 18,377 16,418 -10.66% 727017 - PARS DC 401A 1,101 2,801 -3,379 727019 - SURVIVOR BENEFIT 1,155 502 - - 727020 - DEFERRED COMP CITY CONTRIB - 1,457 11,304 1,440 -87.26%728003 - COMPENSATED ABSENCES 12,556 11,385 27,184 28,386 4.42%72 - BENEFITS Total 290,367 258,565 465,587 558,369 19.93% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 431 4,579 - - 74 - OTHER PAYS Total 431 4,579 - - 81 - CONTRACT SERVICES 811001 - PROPERTY MANAGEMENT 149,969 156,541 186,685 189,805 1.67% 811008 - SERVICES PROFESSIONAL 94,605 103,188 95,695 100,194 4.70% 811015 - SERVCES OTHER PRINT VENDOR 3,873 55 4,000 4,000 0.00% 841060 - OTHER AGENCY FEES - - - 2,650 81 - CONTRACT SERVICES Total 250,917 259,784 286,380 296,649 3.59% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 6,141 9,185 9,500 9,500 0.00%831004 - UTILITIES ELECTRICITY 58,259 64,232 60,000 61,800 3.00%831005 - UTILITIES WATER 17,722 20,307 23,500 23,500 0.00%83 - UTILITIES Total 82,122 93,724 93,000 94,800 1.94% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 6,717 8,997 8,000 8,000 0.00% HARBOR SUMMARY BY ACCOUNT DETAIL 115 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE HARBOR SUMMARY BY ACCOUNT DETAIL 841015 - SPECIAL DEPT SUPPLIES NOC 17,655 41,704 38,800 38,800 0.00%84 - SUPPLIES & MATERIALS Total 24,372 50,702 46,800 46,800 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 12,152 33,933 15,500 17,063 10.08% 851037 - MAINT & REPAIR NOC 58,295 64,500 100,000 100,000 0.00% 851066 - SEWER USE FEE/PROP TAX 5,129 5,189 5,632 5,801 3.00% 851068 - MARINA PARK MAINTENANCE 24,222 6,318 13,047 43,047 229.94% 851070 - MAINT/REPAIR MARINAS 663 16,608 15,000 15,000 0.00% 851072 - SEWER FEES: FIXED + USE 111 88 100 100 0.00% 85 - MAINTENANCE & REPAIR Total 100,571 126,635 149,279 181,011 21.26% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,061 8,536 1,500 1,500 0.00%861003 - TRAINING 4,005 12,730 6,000 6,000 0.00%86 - TRAVEL & TRAINING Total 6,066 21,266 7,500 7,500 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 9,377 7,826 10,000 10,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 6,283 5,369 4,750 4,750 0.00% 871004 - PUBLICATIONS & DUES NOC 445 2,575 1,000 1,000 0.00% 871006 - UNIFORM EXPENSE 13,563 12,965 18,000 18,000 0.00% 87 - GENERAL EXPENSES Total 29,668 28,736 33,750 33,750 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 21,000 16,500 20,056 21,249 5.95%881003 - VEHICLE REPLACE ISF 17,768 35,618 33,118 121,670 267.39%881004 - IT ISF OPERATING CHARGE 63,196 86,452 96,804 114,322 18.10%881005 - IT ISF REPLACEMENT CHARGE 14,140 16,764 16,764 17,408 3.84%881010 - WORKERS' COMP ISF MISC 16,072 8,492 10,077 12,832 27.34%881012 - GENERAL LIABILITY INSURANCE 23,882 20,132 17,445 22,385 28.32%881013 - UNINSURED CLAIMS CHARGE 4,375 36,928 34,721 47,494 36.79%881014 - ANNUAL OPEB CHARGE 9,911 16,938 18,437 38,470 108.66%881015 - OTHER INSURANCE ISF RATES - 36,063 53,196 74,000 39.11%88 - INTERNAL SVC CHARGE Total 170,344 273,888 300,618 469,829 56.29% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.- 42,636 - - 911039 - OFFICE FURNITURE/FIXTURES 6,993 -5,000 5,000 0.00% 90 - CAPITAL EXPENDITURES Total 15,711 42,636 5,000 5,000 0.00% 10045451 - HARBOR DEPARTMENT Total 1,771,215 2,195,603 2,445,960 2,817,875 15.21% Grand Total 1,771,215 2,195,603 2,445,960 2,817,875 15.21% 116 HUMAN RESOURCES MISSION STATEMENT To hire, retain and develop quality employees to achieve the City’s goals; minimize public liability risks and costs through proactive risk management; and provide excellent service to internal and external customers. OVERVIEW The Human Resources Department provides exceptional customer service and support to the City Council, Civil Service Board, City employees, and the public. The Department provides strategic and analytical information to the City Manager to assist with achieving key Council initiatives and promote organizational transparency. By utilizing a holistic approach to attracting, retaining, and developing city employees, the City of Newport Beach remains responsive to community needs. The Department is committed to hiring highly qualified employees and to ensuring their professional growth through robust training and leadership opportunities. Not surprisingly, the City of Newport Beach continues to be a desirable place to work. The Human Resources Department oversees a risk management program designed to anticipate and mitigate potential loss stemming from a variety of exposures, including but not limited to those associated with workers’ compensation, employee safety, tort injuries, employee discipline, hiring protocols and benefits administration. 117 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 HUMAN RESOURCES PERSONNEL FY 23 FY 24 FY 25 Full-Time 11.00 13.00 13.00 Part-Time (FTE)1.25 0.50 0.50 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayADMINISTRATIVE ASSISTANT TO THE HR DIRECTOR 1.00 1.00 93,304 - 33,626 126,930 DEPARTMENT ASSISTANT 1.00 1.00 81,302 - 32,221 113,523 DEPUTY HUMAN RESOURCES DIRECTOR 1.00 1.00 178,495 960 43,607 223,062 HUMAN RESOURCE ANALYST, ASSISTANT 1.00 1.00 82,223 - 32,329 114,552 HUMAN RESOURCE ANALYST, ASSISTANT 1.00 1.00 85,987 - 33,713 119,700 HUMAN RESOURCE ANALYST, ASSISTANT 1.00 1.00 101,584 960 35,682 138,226 HUMAN RESOURCE ANALYST, ASSISTANT 1.00 1.00 73,409 - 31,298 104,706 HUMAN RESOURCE ANALYST, ASSISTANT (HRIS)1.00 1.00 96,677 - 35,250 131,928 HUMAN RESOURCES ANALYST, SENIOR 1.00 1.00 128,459 960 39,503 168,922 HUMAN RESOURCES ANALYST, SENIOR 1.00 1.00 105,560 1,800 36,359 143,719 HUMAN RESOURCES DIRECTOR 1.00 1.00 266,998 5,760 71,801 344,559 HUMAN RESOURCES SUPERVISOR 1.00 1.00 155,387 - 40,889 196,276 HUMAN RESOURCES SUPERVISOR 1.00 1.00 155,841 - 40,942 196,784 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay INTERN 0.50 0.50 21,781 - 1,966 23,747 1,627,009 10,440 491,672 2,146,636 118 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01025005 - HUMAN RESOURCES70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,065,745 1,174,584 1,501,118 1,605,227 6.94% 711003 - SALARIES PART TIME 93,834 107,063 20,828 21,781 4.58%70 - REGULAR SALARIES Total 1,159,578 1,281,646 1,521,946 1,627,009 6.90% 71 - SPECIAL PAYS712006 - BILINGUAL PAY 910 1,592 1,800 1,800 0.00%71 - SPECIAL PAYS Total 910 1,592 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 195,513 200,310 292,656 293,592 0.32%721002 - CAFETERIA ALLOWANCE PT 4,626 4,355 - - 722001 - PENSION EE NORMAL COST MISC 87,875 99,433 128,540 131,491 2.30% 723002 - PENSION ER NORMAL COST MISC 105,514 114,029 151,480 161,792 6.81% 723004 - RETIREMENT PART TIME/TEMP 354 589 781 762 -2.39% 724001 - PENSION EE CONTRIB MISC (150,382) (154,986) (174,160) (184,808) 6.11% 725001 - PENSION UAL REQUIRED MISC 287,444 305,618 308,069 350,268 13.70%725003 - PENSION UAL DISCRETIONARY MISC 113,296 159,000 97,571 94,885 -2.75%727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 6,893 6,740 6,720 3,840 -42.86% 727004 - RHS $2.50 CONTRIBUTION 13,638 14,745 22,946 7,900 -65.57% 727012 - LIFE INSURANCE 1,066 1,158 1,260 1,365 8.33% 727013 - EMP ASSISTANCE PROGRAM 202 220 240 260 8.33%727015 - UNEMPLOYMENT EXPENSE - 524 - - 727016 - MEDICARE FRINGES 18,002 19,572 26,505 23,743 -10.42%727017 - PARS DC 401A 1,985 4,801 - 5,340 727019 - SURVIVOR BENEFIT 693 335 - - 727020 - DEFERRED COMP CITY CONTRIB 5,000 5,219 5,184 10,680 106.00% 728003 - COMPENSATED ABSENCES 42,911 43,756 47,438 56,183 18.43%72 - BENEFITS Total 739,442 830,230 920,029 962,093 4.57% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 1,063 2,161 4,800 4,800 0.00%74 - OTHER PAYS Total 1,063 2,161 4,800 4,800 0.00% 81 - CONTRACT SERVICES811005 - SERVICES ADMINISTRATIVE 177,902 194,411 287,266 287,266 0.00% 811008 - SERVICES PROFESSIONAL 61,606 120,544 153,525 154,085 0.36% 811016 - SERVICES PHYSICALS 53,134 62,004 49,542 49,542 0.00% 811027 - SERVICES CITY PRINT CONTRACT 1,386 3,268 5,500 5,500 0.00% 81 - CONTRACT SERVICES Total 294,028 380,227 495,833 496,393 0.11% 84 - SUPPLIES & MATERIALS841005 - EMPLOYEE RECOGNITION 12,358 37,005 26,458 26,458 0.00%841007 - SUPPLIES OFFICE NOC 14,528 8,682 15,000 15,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 1,241 421 1,000 1,316 31.56% 841051 - WELLNESS PROGRAM 8,017 17,442 17,000 17,000 0.00% 84 - SUPPLIES & MATERIALS Total 36,144 63,550 59,458 59,774 0.53% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,965 10,156 10,000 10,000 0.00% HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 119 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING 2,883 8,246 13,500 13,500 0.00% 861005 - TRAINING CITY WIDE 23,103 49,885 73,000 73,000 0.00% 86 - TRAVEL & TRAINING Total 28,951 68,287 96,500 96,500 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,049 1,050 2,500 2,500 0.00% 871004 - PUBLICATIONS & DUES NOC 3,876 1,988 5,700 5,700 0.00%871015 - TUITION REIMBURSEMENT 52,070 73,621 98,500 98,500 0.00%87 - GENERAL EXPENSES Total 57,302 76,658 106,700 106,700 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 164,231 155,724 176,539 181,212 2.65% 881005 - IT ISF REPLACEMENT CHARGE 19,543 23,423 23,423 23,689 1.14% 881010 - WORKERS' COMP ISF MISC 28,653 685 10,228 13,035 27.44% 881012 - GENERAL LIABILITY INSURANCE 42,575 20,163 18,630 30,957 66.17%881013 - UNINSURED CLAIMS CHARGE 37,627 5,094 4,789 7,036 46.92%881014 - ANNUAL OPEB CHARGE 74,269 65,096 71,479 69,040 -3.41%88 - INTERNAL SVC CHARGE Total 366,898 270,186 305,089 324,969 6.52% 89 - RISK MANAGEMENT 891008 - BENEFITS 8,950 19,508 20,000 20,000 0.00% 891010 - RECRUITMENT AND RETENTION 126,304 135,000 162,915 162,915 0.00% 891020 - OUTSIDE COUNSEL ADVISORY 84,368 24,280 70,000 70,000 0.00% 89 - RISK MANAGEMENT Total 219,623 178,788 252,915 252,915 0.00% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 4,343 1,333 5,000 5,000 0.00%90 - CAPITAL EXPENDITURES Total 4,343 1,333 5,000 5,000 0.00% 01025005 - HUMAN RESOURCES Total 2,926,282 3,154,659 3,770,070 3,937,952 4.45% 01025251 - PERSONNEL MGMT & RECRUITING89 - RISK MANAGEMENT891010 - RECRUITMENT AND RETENTION - 40 - - 89 - RISK MANAGEMENT Total - 40 - - 01025251 - PERSONNEL MGMT & RECRUITING Total - 40 - - Grand Total 2,926,282 3,154,699 3,770,070 3,937,952 4.45% 120 LIBRARY & CULTURAL ARTS MISSION STATEMENT To serve as the cultural, educational and informational heart of the City. OVERVIEW The Library is a valuable resource which offers a diverse range of materials, information and programming for every age group in our community. The library includes a Central Library and three branch libraries. Other services provided to the community include literacy services and arts and cultural services. Each year, the Library connects with over 2.5 million people, both in-person and off-site, through its vast array of services and offerings. 121 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 LIBRARY PERSONNEL FY 23 FY 24 FY 25 Full-Time 35.00 36.00 36.00 Part-Time (FTE)22.83 22.83 23.31 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 100,974 1,800 36,369 139,142 FACILITIES MAINTENANCE TECHNICIAN 0.00 1.00 84,262 960 32,582 117,803 FACILITIES MAINTENANCE WORKER II 1.00 0.00 - - - - LIBRARIAN I 1.00 1.00 80,014 2,080 32,241 114,335 LIBRARIAN I 1.00 1.00 87,622 2,080 33,491 123,193 LIBRARIAN I 1.00 1.00 82,911 2,080 32,940 117,931 LIBRARIAN I 1.00 1.00 100,060 - 36,630 136,690 LIBRARIAN I 1.00 1.00 90,052 3,880 33,923 127,855 LIBRARIAN I 1.00 1.00 100,060 - 34,416 134,476 LIBRARIAN II 1.00 1.00 109,782 2,080 37,392 149,254 LIBRARIAN II 1.00 1.00 109,782 - 37,964 147,746 LIBRARIAN II 1.00 1.00 109,782 2,080 37,522 149,384 LIBRARIAN II 1.00 1.00 110,093 2,080 37,692 149,865 LIBRARIAN II 1.00 1.00 93,424 2,080 33,810 129,314 LIBRARIAN III 1.00 1.00 121,053 960 39,374 161,387 LIBRARIAN III 1.00 1.00 94,341 960 33,761 129,061 LIBRARIAN III 1.00 1.00 120,522 3,040 38,611 162,173 LIBRARY ASSISTANT 1.00 1.00 78,486 - 31,892 110,378 LIBRARY ASSISTANT 1.00 1.00 84,852 2,080 34,423 121,355 LIBRARY ASSISTANT 1.00 1.00 82,148 2,080 32,491 116,719 LIBRARY ASSISTANT 1.00 1.00 85,092 - 35,127 120,219 LIBRARY ASSISTANT 1.00 1.00 84,549 2,080 34,232 120,860 LIBRARY ASSISTANT 1.00 1.00 85,092 - 35,881 120,973 LIBRARY CLERK I 1.00 1.00 66,092 - 30,442 96,534 LIBRARY CLERK I 1.00 1.00 54,528 2,080 29,619 86,227 LIBRARY CLERK I 1.00 1.00 66,279 - 33,082 99,361 LIBRARY CLERK I 1.00 1.00 66,279 2,080 30,994 99,353 LIBRARY CLERK II 1.00 1.00 73,215 - 32,055 105,271 LIBRARY CLERK II 1.00 1.00 73,215 2,080 33,088 108,383 LIBRARY CLERK II 1.00 1.00 73,215 - 34,057 107,273 LIBRARY CLERK II 1.00 1.00 73,422 - 33,435 106,858 LIBRARY CLERK, SENIOR 1.00 1.00 84,852 1,800 35,384 122,036 LIBRARY CLERK, SENIOR 1.00 1.00 84,852 2,080 35,503 122,435 LIBRARY CLERK, SENIOR 1.00 1.00 85,092 - 35,153 120,245 LIBRARY SERVICES DIRECTOR 1.00 1.00 204,071 5,760 52,630 262,461 LIBRARY SERVICES MANAGER 1.00 1.00 151,398 960 42,030 194,388 MARKETING SPECIALIST 1.00 1.00 94,559 - 33,772 128,332 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay DEPARTMENT ASSISTANT 0.45 0.45 29,708 - 2,635 32,343 DEPARTMENT ASSISTANT 0.00 0.48 26,830 - 2,392 29,222 LIBRARY ASSISTANT 0.48 0.48 28,371 2,080 3,615 34,066 LIBRARY ASSISTANT 3.37 3.37 269,835 - 22,926 292,761 LIBRARY ASSISTANT 0.96 0.96 76,867 - 6,620 83,487 LIBRARY ASSISTANT 0.48 0.48 38,433 - 3,373 41,806 LIBRARY CLERK I 1.37 1.37 85,425 2,080 10,290 97,796 LIBRARY CLERK I 4.71 4.71 293,688 - 24,942 318,630 LIBRARY CLERK I 0.95 0.95 59,236 - 5,130 64,367 LIBRARY CLERK I 1.66 1.66 103,508 - 8,871 112,379 LIBRARY PAGE 0.78 0.78 29,889 2,080 2,754 34,723 LIBRARY PAGE 0.48 0.48 19,219 2,080 1,852 23,151 LIBRARY PAGE 4.44 4.44 216,150 - 18,390 234,540 LIBRARY PAGE 2.20 2.20 107,101 - 9,175 116,276 LITERACY COORDINATOR 0.50 0.50 35,519 - 4,281 39,799 4,765,801 57,560 1,391,255 6,214,616 122 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01060005 - LIBRARY ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 727,027 762,799 1,004,151 1,049,665 4.53% 711003 - SALARIES PART TIME 23,302 26,814 28,039 29,708 5.95% 70 - REGULAR SALARIES Total 750,329 789,613 1,032,191 1,079,373 4.57% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - - 476 476 0.00%712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%71 - SPECIAL PAYS Total 1,805 1,805 2,276 2,276 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 134,403 148,741 202,608 203,256 0.32% 722001 - PENSION EE NORMAL COST MISC 68,292 69,665 91,750 94,905 3.44% 723002 - PENSION ER NORMAL COST MISC 59,221 62,853 96,025 97,367 1.40% 723004 - RETIREMENT PART TIME/TEMP 874 1,006 1,051 1,040 -1.11% 724001 - PENSION EE CONTRIB MISC (95,491) (94,167) (116,788) (121,158) 3.74% 725001 - PENSION UAL REQUIRED MISC 196,741 172,914 174,301 229,042 31.41% 725003 - PENSION UAL DISCRETIONARY MISC 77,546 89,960 55,204 62,046 12.39% 727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%727003 - CELL PHONE STIPEND 3,820 4,479 4,800 5,760 20.00%727004 - RHS $2.50 CONTRIBUTION 5,924 8,468 10,986 8,256 -24.85%727012 - LIFE INSURANCE 735 798 945 945 0.00%727013 - EMP ASSISTANCE PROGRAM 138 150 180 180 0.00%727016 - MEDICARE FRINGES 10,521 11,065 18,070 15,860 -12.23% 727017 - PARS DC 401A 1,808 3,201 - 4,081 727019 - SURVIVOR BENEFIT 404 301 - - 727020 - DEFERRED COMP CITY CONTRIB 295 2,365 3,766 1,020 -72.91% 728003 - COMPENSATED ABSENCES 25,070 26,546 35,145 36,738 4.53%72 - BENEFITS Total 495,113 513,157 582,844 644,139 10.52% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 14,000 - - - 73 - LUMP SUM PAYS Total 14,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 3,196 5,011 2,147 2,147 0.00% 74 - OTHER PAYS Total 3,196 5,011 2,147 2,147 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 5,604 1,621 3,000 3,000 0.00% 811015 - SERVCES OTHER PRINT VENDOR 171 - 2,500 2,500 0.00% 811027 - SERVICES CITY PRINT CONTRACT 730 167 988 988 0.00%81 - CONTRACT SERVICES Total 6,504 1,788 6,488 6,488 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 5,375 5,584 6,000 6,000 0.00%83 - UTILITIES Total 5,375 5,584 6,000 6,000 0.00% 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 345 301 2,000 2,000 0.00% 841007 - SUPPLIES OFFICE NOC 7,932 10,072 11,000 11,000 0.00% 841010 - SUPPLIES COPY MACHINE 478 726 6,000 6,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 3,526 24 - - LIBRARY SUMMARY BY ACCOUNT DETAIL 123 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 841052 - LIBRARY MATERIALS 620,669 691,792 669,740 669,740 0.00% 84 - SUPPLIES & MATERIALS Total 632,949 702,914 688,740 688,740 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC - - - 27,050 851007 - AUTOMOTIVE FUEL/WASH 2,648 3,100 3,000 3,060 2.00% 851010 - MAINT & REPAIR EQUIPMENT 175 185 2,500 2,500 0.00% 851011 - MAINTENANCE COPIERS 225 299 1,000 1,000 0.00%851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00%851016 - MAINT & REPAIR BUILDING 323 - 600 600 0.00%85 - MAINTENANCE & REPAIR Total 3,372 3,584 7,600 34,710 356.71% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 417 7,253 5,000 5,000 0.00% 861003 - TRAINING 732 1,296 5,625 5,625 0.00% 86 - TRAVEL & TRAINING Total 1,149 8,549 10,625 10,625 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 7,685 6,806 6,000 6,000 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 8,960 12,609 10,000 10,000 0.00%871004 - PUBLICATIONS & DUES NOC 1,887 2,511 5,000 5,000 0.00%871006 - UNIFORM EXPENSE 512 262 202 202 0.00%871017 - SOFTWARE LICENSE RENEWAL 11,911 - - - 871018 - HARDWARE MONITOR/PRINTER 15,980 4,330 5,000 5,000 0.00%87 - GENERAL EXPENSES Total 46,934 26,518 26,202 26,202 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 8,000 8,000 9,724 10,303 5.95% 881003 - VEHICLE REPLACE ISF 5,753 5,899 8,153 8,391 2.91% 881004 - IT ISF OPERATING CHARGE 140,298 120,965 134,470 191,965 42.76% 881005 - IT ISF REPLACEMENT CHARGE 47,778 41,181 41,181 51,475 25.00%881010 - WORKERS' COMP ISF MISC 19,509 7,265 8,933 11,601 29.87%881012 - GENERAL LIABILITY INSURANCE 41,110 46,592 38,295 42,889 12.00%881013 - UNINSURED CLAIMS CHARGE 34,459 - - - 881014 - ANNUAL OPEB CHARGE 56,227 39,493 52,532 49,789 -5.22%881015 - OTHER INSURANCE ISF RATES - 126 126 - -100.00%88 - INTERNAL SVC CHARGE Total 353,133 269,520 293,416 366,412 24.88% 89 - RISK MANAGEMENT 891041 - SPECIAL EVENT LIABILITY 1,399 2,498 3,000 3,000 0.00%89 - RISK MANAGEMENT Total 1,399 2,498 3,000 3,000 0.00% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 1,927 1,648 2,000 2,000 0.00%90 - CAPITAL EXPENDITURES Total 1,927 1,648 2,000 2,000 0.00% 01060005 - LIBRARY ADMIN Total 2,317,186 2,332,189 2,663,528 2,872,112 7.83% 0106021 - CDM BRANCH LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 163,685 164,564 171,235 175,874 2.71% 711003 - SALARIES PART TIME 31,614 41,537 50,989 47,590 -6.67%70 - REGULAR SALARIES Total 195,300 206,101 222,223 223,465 0.56% 124 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 138 172 670 670 0.00%71 - SPECIAL PAYS Total 138 172 670 670 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 31,830 32,562 45,024 45,168 0.32%722001 - PENSION EE NORMAL COST MISC 10,192 12,205 15,532 16,089 3.58% 723002 - PENSION ER NORMAL COST MISC 16,250 17,992 21,573 21,945 1.73% 723004 - RETIREMENT PART TIME/TEMP 1,088 685 808 745 -7.73% 724001 - PENSION EE CONTRIB MISC (20,564) (22,193) (23,078) (23,967) 3.85% 725001 - PENSION UAL REQUIRED MISC 17,405 35,830 36,117 38,377 6.26% 725003 - PENSION UAL DISCRETIONARY MISC 6,861 18,641 11,439 10,396 -9.12% 727004 - RHS $2.50 CONTRIBUTION 1,523 1,621 1,438 1,438 0.00% 727012 - LIFE INSURANCE 215 213 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 41 40 40 40 0.00%727016 - MEDICARE FRINGES 2,934 3,055 3,875 3,331 -14.05%727019 - SURVIVOR BENEFIT 173 100 - - 727020 - DEFERRED COMP CITY CONTRIB - 727 - 360 728003 - COMPENSATED ABSENCES 4,945 5,501 5,993 6,156 2.71% 72 - BENEFITS Total 72,894 106,979 118,972 120,288 1.11% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 73 - LUMP SUM PAYS Total 4,000 - - - 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 19,219 18,411 16,000 16,000 0.00%81 - CONTRACT SERVICES Total 19,219 18,411 16,000 16,000 0.00% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS - - 350 357 2.00% 831004 - UTILITIES ELECTRICITY 5,793 6,319 6,662 6,862 3.00% 831005 - UTILITIES WATER 1,733 1,507 2,000 2,000 0.00% 83 - UTILITIES Total 7,526 7,827 9,012 9,219 2.30% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 620 425 600 600 0.00%841009 - OFFICE SUPPLIES CHILD PROGRAM 90 92 100 100 0.00%841010 - SUPPLIES COPY MACHINE 29 68 100 100 0.00%84 - SUPPLIES & MATERIALS Total 740 585 800 800 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 956 485 300 - -100.00% 851010 - MAINT & REPAIR EQUIPMENT 92 95 100 100 0.00% 851016 - MAINT & REPAIR BUILDING 3,503 7,532 10,499 10,499 0.00% 851072 - SEWER FEES: FIXED + USE - - 147 147 0.00%85 - MAINTENANCE & REPAIR Total 4,551 8,113 11,046 10,746 -2.72% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 45,461 44,395 49,761 56,459 13.46%881005 - IT ISF REPLACEMENT CHARGE 16,736 16,362 16,362 16,124 -1.45%881010 - WORKERS' COMP ISF MISC 3,186 2,053 2,313 2,981 28.89%881012 - GENERAL LIABILITY INSURANCE 6,405 7,972 8,353 8,085 -3.21%881013 - UNINSURED CLAIMS CHARGE 5,369 - - - 125 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 881014 - ANNUAL OPEB CHARGE 4,834 8,183 8,991 8,342 -7.22% 88 - INTERNAL SVC CHARGE Total 81,991 78,965 85,780 91,991 7.24% 0106021 - CDM BRANCH LIBRARY Total 386,359 427,153 464,503 473,179 1.87% 0106022 - MARINERS BRANCH LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 494,314 507,870 511,448 536,359 4.87%711003 - SALARIES PART TIME 211,473 211,270 302,869 346,713 14.48%70 - REGULAR SALARIES Total 705,786 719,140 814,317 883,071 8.44% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 3,568 4,150 2,096 2,096 0.00% 71 - SPECIAL PAYS Total 3,568 4,150 2,096 2,096 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 135,099 123,316 135,072 135,504 0.32% 721002 - CAFETERIA ALLOWANCE PT 3,065 3,015 - - 722001 - PENSION EE NORMAL COST MISC 57,142 50,221 48,528 50,045 3.13%723002 - PENSION ER NORMAL COST MISC 44,633 44,076 46,039 48,600 5.56%723004 - RETIREMENT PART TIME/TEMP 4,034 5,506 11,358 12,135 6.84%724001 - PENSION EE CONTRIB MISC (71,752) (62,034) (58,817) (62,160) 5.68%725001 - PENSION UAL REQUIRED MISC 133,219 112,507 113,410 117,036 3.20%725003 - PENSION UAL DISCRETIONARY MISC 52,508 58,533 35,919 31,704 -11.73% 727004 - RHS $2.50 CONTRIBUTION 12,508 11,393 9,322 9,322 0.00% 727012 - LIFE INSURANCE 636 641 630 630 0.00% 727013 - EMP ASSISTANCE PROGRAM 119 120 120 120 0.00% 727015 - UNEMPLOYMENT EXPENSE 95 - - - 727016 - MEDICARE FRINGES 11,491 11,219 13,766 12,865 -6.55% 727019 - SURVIVOR BENEFIT 462 268 - - 727020 - DEFERRED COMP CITY CONTRIB - 4,128 - 2,760 728003 - COMPENSATED ABSENCES 16,974 17,272 17,901 18,773 4.87%72 - BENEFITS Total 400,233 380,182 373,247 377,334 1.09% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 12,000 - - - 73 - LUMP SUM PAYS Total 12,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 63 63 0.00%74 - OTHER PAYS Total - - 63 63 0.00% 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 41,213 41,051 37,000 37,000 0.00%81 - CONTRACT SERVICES Total 41,213 41,051 37,000 37,000 0.00% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 4,665 5,025 5,000 5,100 2.00% 831004 - UTILITIES ELECTRICITY 58,807 63,529 67,628 69,657 3.00% 83 - UTILITIES Total 63,473 68,554 72,628 74,757 2.93% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 3,053 4,029 4,000 4,000 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 95 204 250 250 0.00% 126 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 841010 - SUPPLIES COPY MACHINE 1,551 2,479 2,600 2,600 0.00% 84 - SUPPLIES & MATERIALS Total 4,699 6,713 6,850 6,850 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 4,632 14,808 7,500 - -100.00% 851010 - MAINT & REPAIR EQUIPMENT 310 191 300 300 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00% 851016 - MAINT & REPAIR BUILDING 59,365 50,205 76,100 76,100 0.00%851037 - MAINT & REPAIR NOC 259 347 500 500 0.00%851066 - SEWER USE FEE/PROP TAX 1,127 1,140 1,250 1,288 3.00%85 - MAINTENANCE & REPAIR Total 65,692 66,691 86,150 78,688 -8.66% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 70 384 37 37 0.00% 86 - TRAVEL & TRAINING Total 70 384 37 37 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 178,833 174,648 195,985 222,619 13.59% 881005 - IT ISF REPLACEMENT CHARGE 66,549 65,061 65,061 64,113 -1.46%881010 - WORKERS' COMP ISF MISC 10,937 8,170 9,171 11,793 28.59%881012 - GENERAL LIABILITY INSURANCE 21,986 33,495 30,085 28,137 -6.48%881013 - UNINSURED CLAIMS CHARGE 18,429 - - - 881014 - ANNUAL OPEB CHARGE 30,427 25,696 26,855 25,441 -5.27%88 - INTERNAL SVC CHARGE Total 327,162 307,069 327,158 352,103 7.62% 0106022 - MARINERS BRANCH LIBRARY Total 1,623,896 1,593,933 1,719,546 1,811,998 5.38% 0106023 - CENTRAL LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,082,338 969,937 1,151,307 1,256,620 9.15% 711003 - SALARIES PART TIME 359,106 410,411 718,885 779,673 8.46%70 - REGULAR SALARIES Total 1,441,443 1,380,348 1,870,192 2,036,292 8.88% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 8,031 8,071 6,108 6,108 0.00%712006 - BILINGUAL PAY 471 1,805 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 8,502 9,876 7,908 7,908 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 304,576 262,352 337,680 338,760 0.32% 721002 - CAFETERIA ALLOWANCE PT 9,612 6,788 - - 722001 - PENSION EE NORMAL COST MISC 100,353 99,558 102,477 111,223 8.53%723002 - PENSION ER NORMAL COST MISC 105,297 98,906 110,733 122,235 10.39%723004 - RETIREMENT PART TIME/TEMP 9,793 10,059 26,958 27,289 1.23%724001 - PENSION EE CONTRIB MISC (162,228) (144,233) (132,607) (147,110) 10.94%725001 - PENSION UAL REQUIRED MISC 324,036 273,246 275,437 274,200 -0.45%725003 - PENSION UAL DISCRETIONARY MISC 127,719 142,158 87,236 74,279 -14.85%727003 - CELL PHONE STIPEND - 37 - - 727004 - RHS $2.50 CONTRIBUTION 17,615 21,573 10,006 11,288 12.81% 727012 - LIFE INSURANCE 1,456 1,428 1,575 1,575 0.00% 727013 - EMP ASSISTANCE PROGRAM 297 273 300 300 0.00% 727015 - UNEMPLOYMENT EXPENSE 18 5,810 - - 727016 - MEDICARE FRINGES 23,376 21,749 32,040 29,854 -6.82% 727019 - SURVIVOR BENEFIT 1,097 535 - - 127 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 727020 - DEFERRED COMP CITY CONTRIB - 7,987 - 5,640 728003 - COMPENSATED ABSENCES 41,252 41,949 40,296 43,982 9.15% 72 - BENEFITS Total 904,269 850,176 892,131 893,514 0.16% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 32,000 - - - 73 - LUMP SUM PAYS Total 32,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 145 10 126 126 0.00%74 - OTHER PAYS Total 145 10 126 126 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 900 - - - 811012 - SERVICES JANITORIAL 115,636 133,364 132,000 139,965 6.03% 81 - CONTRACT SERVICES Total 116,537 133,364 132,000 139,965 6.03% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 10,298 17,573 15,000 15,300 2.00%831004 - UTILITIES ELECTRICITY 215,642 241,773 247,988 255,428 3.00%831005 - UTILITIES WATER 9,857 9,298 12,305 12,305 0.00%83 - UTILITIES Total 235,798 268,643 275,293 283,033 2.81% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 5,562 7,835 7,000 7,000 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 1,766 819 1,800 1,800 0.00% 841010 - SUPPLIES COPY MACHINE 2,350 1,318 4,050 4,050 0.00% 84 - SUPPLIES & MATERIALS Total 9,677 9,972 12,850 12,850 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 20,892 25,535 18,250 - -100.00%851010 - MAINT & REPAIR EQUIPMENT 1,023 2,994 2,500 2,500 0.00%851016 - MAINT & REPAIR BUILDING 68,580 83,450 107,499 107,499 0.00%851037 - MAINT & REPAIR NOC 938 2,800 1,500 1,500 0.00%851066 - SEWER USE FEE/PROP TAX 19,782 20,012 21,000 21,630 3.00%851072 - SEWER FEES: FIXED + USE - - 627 627 0.00% 85 - MAINTENANCE & REPAIR Total 111,215 134,790 151,376 133,756 -11.64% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 182 - - 86 - TRAVEL & TRAINING Total - 182 - - 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 432,407 422,292 473,995 519,670 9.64%881005 - IT ISF REPLACEMENT CHARGE 161,256 157,649 157,649 149,905 -4.91%881010 - WORKERS' COMP ISF MISC 26,580 19,800 21,458 27,570 28.48%881012 - GENERAL LIABILITY INSURANCE 53,433 82,604 72,079 65,518 -9.10% 881013 - UNINSURED CLAIMS CHARGE 44,788 - - - 881014 - ANNUAL OPEB CHARGE 78,715 62,408 61,310 59,605 -2.78% 88 - INTERNAL SVC CHARGE Total 797,180 744,754 786,491 822,268 4.55% 0106023 - CENTRAL LIBRARY Total 3,656,765 3,532,116 4,128,366 4,329,713 4.88% 0106024 - BALBOA BRANCH LIBRARY 128 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 103,562 103,304 106,886 110,093 3.00%711003 - SALARIES PART TIME 92,683 89,441 141,873 153,748 8.37%70 - REGULAR SALARIES Total 196,245 192,744 248,759 263,841 6.06% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 364 336 275 275 0.00% 71 - SPECIAL PAYS Total 364 336 275 275 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,517 22,562 22,512 22,584 0.32% 721002 - CAFETERIA ALLOWANCE PT 8,030 9,325 - - 722001 - PENSION EE NORMAL COST MISC 14,811 15,464 11,138 20,247 81.79%723002 - PENSION ER NORMAL COST MISC 11,177 10,842 8,626 16,194 87.74%723004 - RETIREMENT PART TIME/TEMP 1,755 1,644 5,320 2,464 -53.68%724001 - PENSION EE CONTRIB MISC (18,393) (17,548) (12,292) (22,963) 86.81%725001 - PENSION UAL REQUIRED MISC 37,471 22,365 22,545 24,023 6.56%725003 - PENSION UAL DISCRETIONARY MISC 14,770 11,636 7,140 6,508 -8.86%727004 - RHS $2.50 CONTRIBUTION 2,129 2,159 7,182 1,932 -73.10% 727012 - LIFE INSURANCE 114 110 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 22 21 20 20 0.00% 727016 - MEDICARE FRINGES 2,756 2,700 3,933 3,916 -0.44% 727019 - SURVIVOR BENEFIT 115 67 - - 727020 - DEFERRED COMP CITY CONTRIB - 27 - - 728003 - COMPENSATED ABSENCES 3,374 3,434 3,741 3,853 3.00%72 - BENEFITS Total 100,649 84,807 79,970 78,883 -1.36% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 680 558 - - 74 - OTHER PAYS Total 680 558 - - 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 20,723 18,156 16,000 16,000 0.00%81 - CONTRACT SERVICES Total 20,723 18,156 16,000 16,000 0.00% 83 - UTILITIES 831005 - UTILITIES WATER 9,461 8,279 10,000 10,000 0.00%83 - UTILITIES Total 9,461 8,279 10,000 10,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 482 488 900 900 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 182 109 200 200 0.00% 841010 - SUPPLIES COPY MACHINE 862 926 1,150 1,150 0.00%84 - SUPPLIES & MATERIALS Total 1,527 1,524 2,250 2,250 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 1,146 1,130 1,000 - -100.00%851010 - MAINT & REPAIR EQUIPMENT 50 139 200 200 0.00%851016 - MAINT & REPAIR BUILDING 3,325 3,479 13,000 13,000 0.00% 851066 - SEWER USE FEE/PROP TAX 1,165 1,179 4,553 2,000 -56.07% 129 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 851072 - SEWER FEES: FIXED + USE 2,288 2,096 2,400 2,400 0.00% 85 - MAINTENANCE & REPAIR Total 7,975 8,022 21,153 17,600 -16.80% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 15 19 19 0.00%86 - TRAVEL & TRAINING Total - 15 19 19 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 55,604 54,300 60,881 69,095 13.49%881005 - IT ISF REPLACEMENT CHARGE 20,525 20,065 20,065 19,773 -1.46%881010 - WORKERS' COMP ISF MISC 2,174 2,517 2,814 3,623 28.78%881012 - GENERAL LIABILITY INSURANCE 4,371 9,408 7,532 7,781 3.30%881013 - UNINSURED CLAIMS CHARGE 3,663 - - - 881014 - ANNUAL OPEB CHARGE 6,174 5,108 5,612 5,222 -6.95% 88 - INTERNAL SVC CHARGE Total 92,511 91,399 96,905 105,495 8.86% 0106024 - BALBOA BRANCH LIBRARY Total 432,134 405,841 475,331 494,362 4.00% 0106051 - LIBRARY FOUNDATION 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 64 - - - 841052 - LIBRARY MATERIALS 26,539 32,253 - - 84 - SUPPLIES & MATERIALS Total 26,603 32,253 - - 86 - TRAVEL & TRAINING 861003 - TRAINING 20 - - - 86 - TRAVEL & TRAINING Total 20 - - - 90 - CAPITAL EXPENDITURES 911025 - NEW PC PURCHASES 1,526 - - - 911027 - SOFTWARE LICENSE NEW - 1,127 - - 911039 - OFFICE FURNITURE/FIXTURES - 603 - - 90 - CAPITAL EXPENDITURES Total 1,526 1,730 - - 0106051 - LIBRARY FOUNDATION Total 28,149 33,984 - - 0106052 - FRIENDS OF THE LIBRARY 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 39,126 46,152 - - 841015 - SPECIAL DEPT SUPPLIES NOC 3,956 - - - 841052 - LIBRARY MATERIALS 115,120 119,914 - - 84 - SUPPLIES & MATERIALS Total 158,201 166,066 - - 0106052 - FRIENDS OF THE LIBRARY Total 158,201 166,066 - - 0106053 - DESIGNATED GIFTS 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 839 - - - 841015 - SPECIAL DEPT SUPPLIES NOC 4,718 - - - 84 - SUPPLIES & MATERIALS Total 5,557 - - - 0106053 - DESIGNATED GIFTS Total 5,557 - - - 01060601 - TECHNICAL PROCESSING 130 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 190,786 197,308 211,310 217,410 2.89%70 - REGULAR SALARIES Total 190,786 197,308 211,310 217,410 2.89% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 296 293 638 638 0.00%712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 2,101 2,098 2,438 2,438 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 67,550 67,687 67,536 67,752 0.32% 722001 - PENSION EE NORMAL COST MISC 17,789 18,931 20,482 20,785 1.48% 723002 - PENSION ER NORMAL COST MISC 15,591 15,661 18,923 19,601 3.58%724001 - PENSION EE CONTRIB MISC (25,075) (24,239) (24,508) (25,448) 3.84%725001 - PENSION UAL REQUIRED MISC 41,384 44,215 44,570 47,440 6.44%725003 - PENSION UAL DISCRETIONARY MISC 16,311 23,003 14,116 12,851 -8.96%727004 - RHS $2.50 CONTRIBUTION 4,125 4,235 3,838 3,838 0.00%727012 - LIFE INSURANCE 311 310 315 315 0.00%727013 - EMP ASSISTANCE PROGRAM 59 59 60 60 0.00% 727016 - MEDICARE FRINGES 3,342 3,362 4,069 3,209 -21.15% 727019 - SURVIVOR BENEFIT 173 100 - - 727020 - DEFERRED COMP CITY CONTRIB - 2,280 - 1,740 728003 - COMPENSATED ABSENCES 6,575 6,788 7,396 7,609 2.89%72 - BENEFITS Total 148,134 162,393 156,797 159,751 1.88% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 48 48 0.00% 74 - OTHER PAYS Total - - 48 48 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 999 672 1,000 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 10,506 11,933 15,000 15,000 0.00%84 - SUPPLIES & MATERIALS Total 11,505 12,605 16,000 16,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 46,066 44,986 50,425 57,213 13.46%881005 - IT ISF REPLACEMENT CHARGE 16,962 16,583 16,583 16,341 -1.46%881010 - WORKERS' COMP ISF MISC 4,236 2,086 2,351 3,030 28.88% 881012 - GENERAL LIABILITY INSURANCE 8,516 9,874 9,274 8,764 -5.50% 881013 - UNINSURED CLAIMS CHARGE 7,138 - - - 881014 - ANNUAL OPEB CHARGE 11,787 10,099 11,096 10,312 -7.06% 88 - INTERNAL SVC CHARGE Total 94,706 83,629 89,729 95,661 6.61% 01060601 - TECHNICAL PROCESSING Total 453,233 458,032 476,322 491,308 3.15% 01060603 - CULTURAL & ARTS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 10,617 10,761 22,300 23,000 3.14%811059 - SCULPTURE GARDEN VNB 146,242 76,177 135,000 135,000 0.00% 81 - CONTRACT SERVICES Total 156,859 86,938 157,300 158,000 0.45% 131 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 82 - GRANT OPERATING 821006 - CITY GRANTS 30,000 30,000 30,000 30,000 0.00%82 - GRANT OPERATING Total 30,000 30,000 30,000 30,000 0.00% 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 58,949 43,091 60,500 60,500 0.00% 841007 - SUPPLIES OFFICE NOC 129 - - - 84 - SUPPLIES & MATERIALS Total 59,078 43,091 60,500 60,500 0.00% 85 - MAINTENANCE & REPAIR 851037 - MAINT & REPAIR NOC 4,592 5,248 4,248 4,248 0.00%85 - MAINTENANCE & REPAIR Total 4,592 5,248 4,248 4,248 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS - 4,195 1,340 1,340 0.00%871004 - PUBLICATIONS & DUES NOC 1,236 1,308 1,000 1,000 0.00%871043 - ARTS EXHIBITION EVENT - - - - 87 - GENERAL EXPENSES Total 1,236 5,503 2,340 2,340 0.00% 01060603 - CULTURAL & ARTS Total 251,764 170,780 254,388 255,088 0.28% 01060604 - LITERACY SERVICES 70 - REGULAR SALARIES 711003 - SALARIES PART TIME 95,221 41,123 37,204 62,349 67.59%70 - REGULAR SALARIES Total 95,221 41,123 37,204 62,349 67.59% 72 - BENEFITS 721002 - CAFETERIA ALLOWANCE PT 9,326 383 9,300 9,300 0.00% 722001 - PENSION EE NORMAL COST MISC 7,167 1,278 4,381 2,742 -37.41% 723002 - PENSION ER NORMAL COST MISC 5,085 1,384 3,023 3,740 23.73% 723004 - RETIREMENT PART TIME/TEMP 981 605 1,395 939 -32.69% 724001 - PENSION EE CONTRIB MISC (8,977) (1,837) (5,466) (4,085) -25.27% 725001 - PENSION UAL REQUIRED MISC 9,092 9,585 9,662 - -100.00% 725003 - PENSION UAL DISCRETIONARY MISC 3,583 4,987 3,060 - -100.00% 727016 - MEDICARE FRINGES 1,410 466 539 904 67.59%727019 - SURVIVOR BENEFIT 58 - - - 72 - BENEFITS Total 27,725 16,850 25,895 13,541 -47.71% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 32 360 - - 74 - OTHER PAYS Total 32 360 - - 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 2,217 2,341 - - 841007 - SUPPLIES OFFICE NOC 579 298 - - 841052 - LIBRARY MATERIALS 811 1,049 - - 84 - SUPPLIES & MATERIALS Total 3,607 3,688 - - 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 2,355 1,490 - - 871017 - SOFTWARE LICENSE RENEWAL - 8,000 - - 87 - GENERAL EXPENSES Total 2,355 9,490 - - 132 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 8,219 8,024 8,931 10,062 12.67%881005 - IT ISF REPLACEMENT CHARGE 2,827 2,764 2,764 2,724 -1.44%881010 - WORKERS' COMP ISF MISC 941 348 394 964 144.56%881012 - GENERAL LIABILITY INSURANCE - 1,648 1,830 1,492 -18.46%88 - INTERNAL SVC CHARGE Total 11,988 12,784 13,919 15,243 9.51% 01060604 - LITERACY SERVICES Total 140,928 84,295 77,017 91,132 18.33% Grand Total 9,454,173 9,204,389 10,259,001 10,818,892 5.46% 133 THIS PAGE IS LEFT INTENTIONALLY BLANK 134 POLICE OVERVIEW With over one hundred years of service to the citizens of Newport Beach, the Police Department stands as an example of municipal efficiency with a workforce committed to the Community and its visitors. Members of the Police Department’s Patrol/Traffic Division are the Community’s front line defense against criminal activity and quality of life concerns, as well as offering ancillary services such as parking enforcement, animal control and detention services. The Detective Division is the investigative arm of the Police Department and is responsible for providing investigative follow up for more than 10,000 reports the Police Department takes each year. The Division is also responsible for narcotics and vice enforcement, criminal intelligence, crime analysts, School Resources Officers, court liaison services and crime scene investigation. Offering administrative, technical and fleet support to the Police Department is the Support Services Division. The Division’s Communication Section is responsible for taking telephone calls and generating Computer Aided Dispatch system events, while the Records Section helps process reports generated by Police Department employees. The Division’s additional responsibilities include the Property and Evidence Unit, Personnel, Training, Fiscal Services, Range Operations, Information Technology, and Fleet Maintenance. The Office of the Chief of Police is responsible for the effective and responsive leadership of the Police Department. The Office is also responsible for the organization’s community outreach and education programs as well as internal quality and professional standards. MISSION STATEMENT The Newport Beach Police Department is committed to providing our community with the highest quality police services possible to maintain the quality of life that is cherished by those who reside, work, and visit here. Our mission is to: •Respond positively to the Community’s needs, desires, and values and in so doing be recognized as an extension and reflection of those we serve. •Strive to provide a safe and healthy environment for all, free from violence and property loss resulting from criminal acts, and injuries caused by traffic violators. •Manage inevitable change and welcome the challenge of future problems with creative solutions which are financially prudent and consistent with Community values. 135 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FY 24 FY 25 Full-Time 233.00 234.00 237.00 Part-Time (FTE)14.87 13.43 13.43 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayADMINISTRATIVE ASSISTANT TO THE POLICE CHIEF 1.00 1.00 103,088 960 36,456 140,504 ANIMAL CONTROL OFFICER 1.00 1.00 96,840 10,146 36,735 143,721 ANIMAL CONTROL OFFICER 1.00 1.00 96,840 11,977 35,264 144,081 ANIMAL CONTROL OFFICER 1.00 1.00 101,129 7,788 36,658 145,575 ANIMAL CONTROL OFFICER, SENIOR 1.00 1.00 112,448 15,152 38,533 166,133 ANIMAL CONTROL OFFICER, SENIOR 1.00 1.00 111,982 14,242 39,351 165,574 CIVILIAN CUSTODY SUPERVISOR 1.00 1.00 129,775 13,061 41,649 184,485 CIVILIAN INVESTIGATOR 1.00 1.00 102,382 13,396 37,837 153,615 CIVILIAN INVESTIGATOR 1.00 1.00 102,667 8,435 37,539 148,641 CIVILIAN INVESTIGATOR 1.00 1.00 102,667 12,436 37,598 152,701 CIVILIAN INVESTIGATOR 0.00 1.00 78,091 - 32,224 110,315 CIVILIAN INVESTIGATOR 0.00 1.00 78,091 - 32,224 110,315 CIVILIAN INVESTIGATOR 0.00 1.00 78,091 - 32,224 110,315 CIVILIAN SUPERVISOR 1.00 1.00 98,907 10,002 36,379 145,288 CIVILIAN SUPERVISOR 1.00 1.00 131,704 15,500 41,943 189,148 COMMUNITY SERVICES OFFICER 1.00 1.00 85,678 10,106 35,447 131,231 COMMUNITY SERVICES OFFICER 1.00 1.00 83,018 4,588 34,155 121,760 COMMUNITY SERVICES OFFICER 1.00 1.00 71,802 6,372 31,884 110,058 COMMUNITY SERVICES OFFICER 1.00 1.00 71,802 5,031 31,744 108,577 COMMUNITY SERVICES OFFICER 1.00 1.00 61,451 5,794 30,582 97,827 COMMUNITY SERVICES OFFICER 1.00 1.00 86,537 7,846 34,958 129,341 COMMUNITY SERVICES OFFICER 1.00 1.00 85,678 7,979 34,966 128,623 COMMUNITY SERVICES OFFICER 1.00 1.00 61,451 5,794 30,582 97,827 COMMUNITY SERVICES OFFICER 1.00 1.00 85,678 6,914 34,975 127,567 COMMUNITY SERVICES OFFICER 1.00 1.00 85,678 8,487 35,650 129,815 COMMUNITY SERVICES OFFICER 1.00 1.00 85,678 4,335 33,440 123,453 COMMUNITY SERVICES OFFICER 1.00 1.00 85,678 7,695 34,767 128,140 COMMUNITY SERVICES OFFICER 1.00 1.00 85,678 5,954 35,143 126,775 COMMUNITY SERVICES OFFICER 1.00 1.00 70,616 3,120 31,521 105,257 COMMUNITY SERVICES OFFICER 1.00 1.00 60,679 4,881 30,427 95,987 COMMUNITY SERVICES OFFICER 1.00 1.00 85,391 6,056 33,520 124,968 COMMUNITY SERVICES OFFICER 1.00 1.00 60,671 5,108 30,441 96,220 COMMUNITY SERVICES OFFICER 1.00 1.00 60,461 6,302 30,495 97,259 COMMUNITY SERVICES OFFICER 1.00 1.00 57,622 3,866 29,986 91,474 COMMUNITY SERVICES OFFICER 1.00 1.00 73,215 4,071 31,902 109,189 COMMUNITY SERVICES OFFICER 1.00 1.00 57,422 5,520 30,072 93,014 COMMUNITY SERVICES OFFICER 1.00 1.00 85,917 8,487 35,367 129,771 COMMUNITY SERVICES OFFICER 1.00 1.00 63,274 5,930 30,814 100,018 COMMUNITY SERVICES OFFICER 1.00 1.00 85,917 9,447 35,459 130,823 COMMUNITY SERVICES OFFICER 1.00 1.00 72,675 3,120 31,772 107,568 COMMUNITY SERVICES OFFICER 1.00 1.00 85,917 7,169 35,227 128,313 COMMUNITY SERVICES OFFICER 1.00 1.00 69,186 6,381 31,515 107,083 COMMUNITY SERVICES OFFICER 1.00 1.00 62,697 3,120 30,555 96,373 COMMUNITY SERVICES OFFICER, SENIOR 1.00 1.00 77,844 7,059 32,667 117,569 COMMUNITY SERVICES OFFICER, SENIOR 1.00 1.00 93,518 5,294 35,484 134,296 COMMUNITY SERVICES OFFICER, SENIOR 1.00 1.00 84,040 9,452 34,605 128,096 COMPUTER SYSTEMS MANAGER (PD)1.00 1.00 183,757 17,290 47,973 249,021 CRIME ANALYST, SENIOR 1.00 1.00 108,720 - 35,961 144,681 CRIME PREVENTION SPECIALIST 1.00 1.00 102,752 10,101 36,985 149,838 CRIME PREVENTION SPECIALIST 1.00 1.00 106,024 9,091 37,603 152,718 CRIME PREVENTION SPECIALIST 1.00 1.00 106,024 12,768 38,341 157,133 CRIME SCENE INVESTIGATOR 1.00 1.00 85,981 7,617 33,647 127,245 CRIME SCENE INVESTIGATOR 1.00 1.00 102,667 5,532 35,543 143,741 CRIME SCENE INVESTIGATOR 1.00 1.00 79,353 5,112 32,670 117,135 CRIME SCENE INVESTIGATOR, SENIOR 1.00 1.00 110,990 14,152 38,600 163,741 CUSTODY OFFICER 1.00 1.00 99,112 8,483 35,357 142,952 CUSTODY OFFICER 1.00 1.00 98,246 6,621 35,127 139,993 CUSTODY OFFICER 1.00 1.00 80,084 4,832 33,787 118,703 CUSTODY OFFICER 1.00 1.00 97,230 6,337 36,474 140,040 CUSTODY OFFICER 1.00 1.00 88,374 8,073 34,019 130,466 CUSTODY OFFICER 1.00 1.00 97,501 9,094 36,431 143,026 CUSTODY OFFICER 1.00 1.00 97,501 6,899 36,050 140,450 CUSTODY OFFICER 1.00 1.00 97,501 3,120 36,499 137,120 ELECTRONICS SPECIALIST (PD)1.00 1.00 124,784 15,435 40,966 181,185 EMERGENCY SERVICES COORDINATOR 1.00 1.00 129,332 13,378 40,967 183,677 FISCAL SERVICES/FACILITIES MANAGER (PD)1.00 1.00 148,018 17,289 44,210 209,516 IT ANALYST 1.00 1.00 110,695 8,878 38,366 157,939 IT COORDINATOR (PD)1.00 1.00 151,790 15,023 44,286 211,099 IT COORDINATOR (PD)1.00 1.00 152,213 14,371 43,591 210,176 IT COORDINATOR (PD)1.00 1.00 152,213 15,023 43,921 211,157 POLICE CHIEF 1.00 1.00 295,774 960 99,401 396,135 POLICE CHIEF, ASSISTANT 1.00 1.00 263,490 13,337 88,236 365,063 POLICE CHIEF, ASSISTANT 1.00 1.00 255,790 - 52,636 308,427 POLICE PERSONNEL 136 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayPOLICE DISPATCHER 1.00 1.00 99,354 9,676 37,398 146,428 POLICE DISPATCHER 1.00 1.00 82,601 8,914 33,372 124,887 POLICE DISPATCHER 1.00 1.00 99,354 8,739 36,894 144,986 POLICE DISPATCHER 1.00 1.00 90,051 7,843 34,209 132,102 POLICE DISPATCHER 1.00 1.00 99,354 13,540 37,475 150,369 POLICE DISPATCHER 1.00 1.00 73,710 4,071 31,962 109,743 POLICE DISPATCHER 1.00 1.00 99,354 8,739 36,894 144,986 POLICE DISPATCHER 1.00 1.00 84,519 7,615 33,519 125,652 POLICE DISPATCHER 1.00 1.00 92,671 9,695 34,652 137,018 POLICE DISPATCHER 1.00 1.00 96,460 - 34,465 130,925 POLICE DISPATCHER 1.00 1.00 96,460 - 34,465 130,925 POLICE DISPATCHER, SENIOR 1.00 1.00 114,225 15,100 39,108 168,434 POLICE DISPATCHER, SENIOR 1.00 1.00 118,081 14,017 39,220 171,318 POLICE DISPATCHER, SENIOR 1.00 1.00 114,225 15,639 39,092 168,956 POLICE LIEUTENANT 1.00 1.00 201,075 5,702 72,698 279,475 POLICE LIEUTENANT 1.00 1.00 204,800 5,430 73,886 284,117 POLICE LIEUTENANT 1.00 1.00 201,075 30,186 77,132 308,393 POLICE LIEUTENANT 1.00 1.00 211,494 34,224 80,640 326,357 POLICE LIEUTENANT 1.00 1.00 201,283 31,346 77,815 310,445 POLICE LIEUTENANT 1.00 1.00 211,101 30,151 79,420 320,673 POLICE LIEUTENANT 1.00 1.00 200,643 22,198 75,649 298,490 POLICE LIEUTENANT 1.00 1.00 210,289 33,909 80,212 324,410 POLICE MECHANIC II 1.00 1.00 88,187 6,480 34,862 129,528 POLICE MECHANIC, SENIOR 1.00 1.00 103,319 8,963 38,174 150,455 POLICE OFFICER 1.00 1.00 121,609 19,798 57,279 198,685 POLICE OFFICER 1.00 1.00 127,510 11,366 56,319 195,195 POLICE OFFICER 1.00 1.00 121,344 25,130 58,613 205,088 POLICE OFFICER 1.00 1.00 133,787 5,453 56,734 195,974 POLICE OFFICER 1.00 1.00 105,355 9,379 51,600 166,334 POLICE OFFICER 1.00 1.00 144,349 15,334 62,331 222,014 POLICE OFFICER 1.00 1.00 140,410 19,031 62,094 221,535 POLICE OFFICER 1.00 1.00 140,410 19,991 62,082 222,483 POLICE OFFICER 1.00 1.00 144,349 24,669 65,162 234,181 POLICE OFFICER 1.00 1.00 133,860 21,483 59,653 214,996 POLICE OFFICER 1.00 1.00 95,224 8,503 47,809 151,536 POLICE OFFICER 1.00 1.00 140,889 13,304 59,989 214,183 POLICE OFFICER 1.00 1.00 144,349 38,209 66,792 249,351 POLICE OFFICER 1.00 1.00 105,111 16,434 51,766 173,311 POLICE OFFICER 1.00 1.00 127,111 17,259 58,397 202,767 POLICE OFFICER 1.00 1.00 86,117 7,711 45,411 139,239 POLICE OFFICER 1.00 1.00 86,094 5,808 45,040 136,942 POLICE OFFICER 1.00 1.00 144,349 21,941 64,781 231,071 POLICE OFFICER 1.00 1.00 99,800 8,933 49,019 157,752 POLICE OFFICER 1.00 1.00 90,523 6,101 46,189 142,813 POLICE OFFICER 1.00 1.00 133,276 11,936 57,850 203,062 POLICE OFFICER 1.00 1.00 109,468 17,669 53,943 181,081 POLICE OFFICER 1.00 1.00 120,451 4,946 53,348 178,745 POLICE OFFICER 1.00 1.00 144,349 19,981 64,804 229,135 POLICE OFFICER 1.00 1.00 99,486 - 47,230 146,716 POLICE OFFICER 1.00 1.00 90,003 5,999 46,041 142,044 POLICE OFFICER 1.00 1.00 139,395 8,126 59,677 207,199 POLICE OFFICER 1.00 1.00 144,349 19,981 63,456 227,787 POLICE OFFICER 1.00 1.00 126,712 7,593 55,399 189,704 POLICE OFFICER 1.00 1.00 119,839 16,438 56,473 192,750 POLICE OFFICER 1.00 1.00 144,349 15,628 63,721 223,697 POLICE OFFICER 1.00 1.00 139,166 19,031 61,736 219,932 POLICE OFFICER 1.00 1.00 144,349 19,981 63,404 227,735 POLICE OFFICER 1.00 1.00 139,070 22,522 61,137 222,729 POLICE OFFICER 1.00 1.00 138,285 13,304 59,347 210,936 POLICE OFFICER 1.00 1.00 144,349 20,981 64,845 230,175 POLICE OFFICER 1.00 1.00 144,349 27,379 65,591 237,320 POLICE OFFICER 1.00 1.00 144,349 14,929 62,266 221,544 POLICE OFFICER 1.00 1.00 144,349 20,941 64,376 229,667 POLICE OFFICER 1.00 1.00 144,349 19,981 64,492 228,823 POLICE OFFICER 1.00 1.00 108,461 9,841 52,221 170,523 POLICE OFFICER 1.00 1.00 144,349 20,941 64,636 229,927 POLICE OFFICER 1.00 1.00 119,062 12,452 55,321 186,835 POLICE OFFICER 1.00 1.00 93,562 8,503 47,399 149,463 POLICE OFFICER 1.00 1.00 93,600 8,503 47,408 149,512 POLICE OFFICER 1.00 1.00 144,349 20,941 63,314 228,605 POLICE OFFICER 1.00 1.00 93,367 10,903 48,728 152,998 POLICE OFFICER 1.00 1.00 144,349 15,801 63,755 223,905 POLICE OFFICER 1.00 1.00 137,825 29,113 63,415 230,353 POLICE OFFICER 1.00 1.00 90,313 9,297 36,556 136,165 POLICE OFFICER 1.00 1.00 93,562 8,503 47,399 149,463 POLICE OFFICER 1.00 1.00 137,749 19,991 61,634 219,373 POLICE OFFICER 1.00 1.00 144,349 20,981 64,741 230,071 POLICE OFFICER 1.00 1.00 131,198 22,880 60,586 214,664 POLICE OFFICER 1.00 1.00 108,235 9,841 52,165 170,242 POLICE OFFICER 1.00 1.00 108,220 9,841 52,318 170,379 137 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayPOLICE OFFICER 1.00 1.00 144,751 20,981 65,076 230,808 POLICE OFFICER 1.00 1.00 143,819 19,031 64,016 226,865 POLICE OFFICER 1.00 1.00 144,751 39,063 68,193 252,007 POLICE OFFICER 1.00 1.00 144,751 24,341 65,537 234,628 POLICE OFFICER 1.00 1.00 112,986 4,496 51,421 168,904 POLICE OFFICER 1.00 1.00 144,751 24,980 65,578 235,309 POLICE OFFICER 1.00 1.00 144,751 19,981 63,555 228,288 POLICE OFFICER 1.00 1.00 143,685 21,431 62,236 227,351 POLICE OFFICER 1.00 1.00 144,751 12,835 62,056 219,642 POLICE OFFICER 1.00 1.00 144,751 11,256 62,877 218,884 POLICE OFFICER 1.00 1.00 143,838 19,991 62,928 226,756 POLICE OFFICER 1.00 1.00 144,751 23,341 64,898 232,991 POLICE OFFICER 1.00 1.00 124,090 10,558 55,320 189,968 POLICE OFFICER 1.00 1.00 144,751 19,981 64,464 229,196 POLICE OFFICER 1.00 1.00 144,751 12,835 62,134 219,720 POLICE OFFICER 1.00 1.00 97,173 4,618 47,545 149,336 POLICE OFFICER 1.00 1.00 97,251 3,885 48,341 149,478 POLICE OFFICER 1.00 1.00 143,436 19,991 63,036 226,463 POLICE OFFICER 1.00 1.00 112,520 9,841 53,378 175,740 POLICE OFFICER 1.00 1.00 112,400 25,098 56,220 193,718 POLICE OFFICER 1.00 1.00 144,751 20,941 63,491 229,184 POLICE OFFICER 1.00 1.00 112,520 9,841 53,248 175,610 POLICE OFFICER 1.00 1.00 144,751 6,012 61,897 212,660 POLICE OFFICER 1.00 1.00 144,751 23,540 64,015 232,307 POLICE OFFICER 1.00 1.00 144,751 22,381 64,119 231,252 POLICE OFFICER 1.00 1.00 112,145 4,496 51,213 167,854 POLICE OFFICER 1.00 1.00 112,310 5,345 52,413 170,067 POLICE OFFICER 1.00 1.00 144,751 19,981 64,594 229,326 POLICE OFFICER 1.00 1.00 111,468 18,228 54,647 184,343 POLICE OFFICER 1.00 1.00 144,751 16,369 62,837 223,957 POLICE OFFICER 1.00 1.00 144,751 19,981 63,425 228,158 POLICE OFFICER 1.00 1.00 141,617 19,031 61,266 221,913 POLICE OFFICER 1.00 1.00 91,538 8,100 46,822 146,460 POLICE OFFICER 1.00 1.00 96,082 8,503 48,020 152,605 POLICE OFFICER 1.00 1.00 91,513 8,100 46,816 146,430 POLICE OFFICER 1.00 1.00 96,082 8,503 48,020 152,605 POLICE OFFICER 1.00 1.00 122,138 10,825 55,964 188,928 POLICE OFFICER 1.00 1.00 144,751 12,835 62,134 219,720 POLICE OFFICER 1.00 1.00 101,096 4,851 48,557 154,505 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE OFFICER 1.00 1.00 95,388 - 34,334 129,723 POLICE SERGEANT 1.00 1.00 171,046 18,141 67,985 257,172 POLICE SERGEANT 1.00 1.00 171,046 29,458 70,177 270,681 POLICE SERGEANT 1.00 1.00 157,453 19,296 63,194 239,942 POLICE SERGEANT 1.00 1.00 171,522 25,821 69,327 266,670 POLICE SERGEANT 1.00 1.00 157,626 22,743 65,184 245,553 POLICE SERGEANT 1.00 1.00 171,046 24,922 69,261 265,229 POLICE SERGEANT 1.00 1.00 171,046 28,473 69,795 269,313 POLICE SERGEANT 1.00 1.00 171,046 27,033 69,282 267,361 POLICE SERGEANT 1.00 1.00 163,268 20,216 65,023 248,506 POLICE SERGEANT 1.00 1.00 171,370 13,248 66,604 251,221 POLICE SERGEANT 1.00 1.00 171,522 29,458 69,746 270,727 POLICE SERGEANT 1.00 1.00 171,522 27,033 69,553 268,109 POLICE SERGEANT 1.00 1.00 171,522 27,033 69,423 267,979 POLICE SERGEANT 1.00 1.00 171,522 21,172 68,277 260,971 POLICE SERGEANT 1.00 1.00 162,423 18,248 65,374 246,045 POLICE SERGEANT 1.00 1.00 171,522 30,671 70,155 272,348 POLICE SERGEANT 1.00 1.00 171,522 30,671 68,979 271,172 POLICE SERGEANT 1.00 1.00 170,394 14,529 65,650 250,573 POLICE SERGEANT 1.00 1.00 171,522 30,671 70,233 272,426 POLICE SERGEANT 1.00 1.00 171,522 29,458 68,308 269,289 POLICE SERGEANT 1.00 1.00 171,522 34,949 71,162 277,633 POLICE SERGEANT 1.00 1.00 171,522 30,671 70,311 272,504 POLICE SERGEANT 1.00 1.00 169,214 13,982 66,661 249,856 POLICE SERGEANT 1.00 1.00 168,760 19,116 67,043 254,918 138 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayPOLICE SERGEANT 1.00 1.00 166,526 - 62,562 229,089 POLICE SUPPORT SERVICES ADMINISTRATOR 1.00 1.00 208,257 10,203 49,545 268,005 RANGEMASTER-ARMORER 1.00 1.00 96,502 6,360 36,466 139,328 STATION OFFICER 1.00 1.00 97,110 7,284 36,706 141,100 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay COMMUNITY SERVICES OFFICER 3.45 3.45 283,405 - 24,073 307,478 COMMUNITY SERVICES OFFICER 1.70 1.70 139,649 - 11,925 151,574 POLICE CADET 1.70 1.70 68,882 - 5,946 74,828 POLICE DISPATCHER 2.22 2.22 211,139 - 17,966 229,105 POLICE DISPATCHER, TEMPORARY 0.00 0.00 - - 2,213 2,213 RESERVE POLICE OFFICER 4.17 4.17 345,996 - 29,362 375,358 RESERVE POLICE OFFICER 0.19 0.19 15,765 - 1,457 17,222 29,909,106 2,974,143 11,899,275 44,785,562 139 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 0103511 - EMERGENCY PREPAREDNESS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 110,442 113,047 120,701 129,332 7.15% 70 - REGULAR SALARIES Total 110,442 113,047 120,701 129,332 7.15% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 49 4 -- 712011 - HOLIDAY PAY MISCELLANEOUS 5,027 5,223 5,061 5,641 11.46% 712012 - HOLIDAY PAY SAFETY 50 6 -- 712015 - LONGEVITY PAY MISC 3,291 3,391 3,382 3,657 8.15% 71 - SPECIAL PAYS Total 8,416 8,624 8,442 9,298 10.14% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 12,033 12,033 21,300 21,372 0.34% 722001 - PENSION EE NORMAL COST MISC 12,275 13,126 13,029 14,373 10.32% 723002 - PENSION ER NORMAL COST MISC 8,704 8,754 10,091 11,496 13.92% 724001 - PENSION EE CONTRIB MISC (14,987)(15,829)(16,256)(18,427)13.36% 725001 - PENSION UAL REQUIRED MISC 25,621 25,444 25,648 28,221 10.03% 725003 - PENSION UAL DISCRETIONARY MISC 10,098 13,237 8,123 7,645 -5.89% 727003 - CELL PHONE STIPEND 963 963 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,672 1,607 1,646 1,646 0.00%727012 - LIFE INSURANCE 101 94 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 19 18 20 20 0.00% 727016 - MEDICARE FRINGES 2,213 2,249 2,122 2,069 -2.48% 727018 - PORAC RET MED TRUST 1,152 1,074 1,200 1,200 0.00% 727019 - SURVIVOR BENEFIT 58 33 -- 727020 - DEFERRED COMP CITY CONTRIB 2,079 2,013 2,414 2,587 7.15% 728003 - COMPENSATED ABSENCES 3,754 3,906 4,225 4,527 7.15% 72 - BENEFITS Total 65,756 68,723 74,627 77,793 4.24% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 ---73 - LUMP SUM PAYS Total 2,000 --- 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 13,341 26,089 20,000 20,000 0.00% 74 - OTHER PAYS Total 13,341 26,089 20,000 20,000 0.00% 81 - CONTRACT SERVICES 811027 - SERVICES CITY PRINT CONTRACT --196 196 0.00% 81 - CONTRACT SERVICES Total --196 196 0.00% 82 - GRANT OPERATING 821005 - EMPG GRANT EXPENSES 15,524 1,280 -- 82 - GRANT OPERATING Total 15,524 1,280 -- 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 8,222 11,502 5,000 5,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 15,902 --- 84 - SUPPLIES & MATERIALS Total 24,125 11,502 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT --375 375 0.00% 85 - MAINTENANCE & REPAIR Total --375 375 0.00% POLICE SUMMARY BY ACCOUNT DETAIL 140 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,262 6,256 2,000 2,000 0.00% 861003 - TRAINING 633 475 500 500 0.00% 861005 - TRAINING CITY WIDE 940 4,167 5,514 5,514 0.00% 86 - TRAVEL & TRAINING Total 2,834 10,898 8,014 8,014 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 262 -1,745 1,745 0.00% 871004 - PUBLICATIONS & DUES NOC 270 349 1,000 1,000 0.00% 87 - GENERAL EXPENSES Total 532 349 2,745 2,745 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 2,928 3,404 3,475 3,706 6.64% 881005 - IT ISF REPLACEMENT CHARGE 1,942 1,916 1,916 1,727 -9.85% 881010 - WORKERS' COMP ISF MISC 5,410 4,478 5,481 7,112 29.76% 881012 - GENERAL LIABILITY INSURANCE 5,103 5,957 5,046 5,093 0.92% 881013 - UNINSURED CLAIMS CHARGE 3,738 --- 881014 - ANNUAL OPEB CHARGE 6,971 5,754 6,245 6,135 -1.77% 88 - INTERNAL SVC CHARGE Total 26,093 21,509 22,163 23,772 7.26% 90 - CAPITAL EXPENDITURES 911027 - SOFTWARE LICENSE NEW -60,000 -- 90 - CAPITAL EXPENDITURES Total -60,000 -- 0103511 - EMERGENCY PREPAREDNESS Total 269,062 322,020 262,263 276,525 5.44% 0103522 - POLICE IT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 732,067 757,989 809,199 875,452 8.19% 70 - REGULAR SALARIES Total 732,067 757,989 809,199 875,452 8.19% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 305 530 200 200 0.00%712006 - BILINGUAL PAY 2,407 2,407 2,400 2,400 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 67 8 -- 712010 - EDUCATION RETENTION 6,800 7,283 7,273 7,865 8.14% 712011 - HOLIDAY PAY MISCELLANEOUS 25,022 24,770 23,998 26,749 11.46% 712012 - HOLIDAY PAY SAFETY 253 28 -- 712015 - LONGEVITY PAY MISC 21,785 22,739 22,679 24,526 8.15% 71 - SPECIAL PAYS Total 56,639 57,766 56,549 61,740 9.18% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 112,523 115,982 127,800 128,232 0.34% 722001 - PENSION EE NORMAL COST MISC 81,266 87,965 88,290 96,909 9.76% 723002 - PENSION ER NORMAL COST MISC 57,671 58,679 68,378 77,508 13.35%724001 - PENSION EE CONTRIB MISC (99,302)(106,095)(110,150)(124,243)12.79% 725001 - PENSION UAL REQUIRED MISC 177,909 171,079 172,451 191,028 10.77% 725003 - PENSION UAL DISCRETIONARY MISC 70,122 89,005 54,618 51,748 -5.26% 727003 - CELL PHONE STIPEND 5,777 5,777 5,760 5,760 0.00% 727004 - RHS $2.50 CONTRIBUTION 11,336 11,697 10,656 10,656 0.00% 727012 - LIFE INSURANCE 628 628 630 630 0.00% 727013 - EMP ASSISTANCE PROGRAM 118 118 120 120 0.00% 727016 - MEDICARE FRINGES 12,536 12,682 14,139 13,941 -1.40% 141 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 727018 - PORAC RET MED TRUST 7,192 7,200 7,200 7,200 0.00% 727019 - SURVIVOR BENEFIT 346 201 -- 727020 - DEFERRED COMP CITY CONTRIB 14,315 14,929 16,184 17,509 8.19% 728003 - COMPENSATED ABSENCES 24,988 26,264 28,322 30,641 8.19% 72 - BENEFITS Total 477,425 496,110 484,397 507,640 4.80% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 12,000 ---73 - LUMP SUM PAYS Total 12,000 --- 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 38,609 32,960 30,900 30,900 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME --200 200 0.00% 74 - OTHER PAYS Total 38,609 32,960 31,100 31,100 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 6,615 6,318 5,400 5,400 0.00% 811008 - SERVICES PROFESSIONAL 1,777 1,489 1,800 1,800 0.00% 811035 - COMPUTER CONSULTANTS 6,036 6,043 6,108 6,108 0.00% 81 - CONTRACT SERVICES Total 14,428 13,850 13,308 13,308 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 157,448 187,010 200,000 200,000 0.00% 83 - UTILITIES Total 157,448 187,010 200,000 200,000 0.00% 84 - SUPPLIES & MATERIALS 841065 - COMPUTER SUPPLY MEMORY/HD 23,228 21,552 24,000 24,000 0.00% 84 - SUPPLIES & MATERIALS Total 23,228 21,552 24,000 24,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 23,769 18,612 23,771 23,771 0.00% 851013 - PRINTER MAINT/SUPPLIES 37,448 28,586 38,150 38,150 0.00%85 - MAINTENANCE & REPAIR Total 61,217 47,198 61,921 61,921 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 9,996 8,580 10,000 10,000 0.00% 86 - TRAVEL & TRAINING Total 9,996 8,580 10,000 10,000 0.00% 87 - GENERAL EXPENSES 871017 - SOFTWARE LICENSE RENEWAL 390,271 335,892 405,210 409,947 1.17% 871018 - HARDWARE MONITOR/PRINTER 46,660 23,378 27,000 27,000 0.00% 871019 - NETWORK EQUIPMENT 37,295 41,565 37,996 37,996 0.00% 871020 - PC REPLACEMENT 148,014 217,801 188,271 188,271 0.00% 871021 - HARDWARE MAINTENANCE 15,449 15,316 15,457 15,457 0.00% 87 - GENERAL EXPENSES Total 637,690 633,952 673,934 678,671 0.70% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 14,318 17,261 17,689 19,074 7.83% 881005 - IT ISF REPLACEMENT CHARGE 11,655 11,494 11,494 10,364 -9.83% 881010 - WORKERS' COMP ISF MISC 36,008 30,006 33,609 43,733 30.12% 881012 - GENERAL LIABILITY INSURANCE 33,962 40,666 31,049 31,435 1.24% 881013 - UNINSURED CLAIMS CHARGE 24,879 --- 881014 - ANNUAL OPEB CHARGE 47,503 38,644 41,871 41,525 -0.82% 88 - INTERNAL SVC CHARGE Total 168,324 138,072 135,711 146,131 7.68% 142 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 0103522 - POLICE IT Total 2,389,071 2,395,038 2,500,119 2,609,963 4.39% 01035351 - POLICE CHIEF 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 370,894 364,016 364,001 381,050 4.68% 711002 - SALARIES SAFETY 666,103 576,390 740,513 1,021,357 37.93%70 - REGULAR SALARIES Total 1,036,997 940,406 1,104,515 1,402,408 26.97% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 273 373 267 267 0.00% 712006 - BILINGUAL PAY -2,031 2,400 2,400 0.00% 712007 - LONGEVITY PAY SAFETY 9,054 8,150 6,196 12,445 100.84% 712009 - SCHOLASTIC ACHIEVEMENT 26,972 27,908 22,766 51,224 125.00% 712010 - EDUCATION RETENTION 3,747 3,618 3,998 5,228 30.79% 712011 - HOLIDAY PAY MISCELLANEOUS 3,339 3,470 3,362 1,396 -58.48% 712012 - HOLIDAY PAY SAFETY 24,643 23,423 25,129 34,665 37.94% 712013 - PMA LEADERSHIP COMPENSATION 3,983 5,482 3,515 15,131 330.49% 712015 - LONGEVITY PAY MISC 3,712 3,468 3,814 2,505 -34.31% 71 - SPECIAL PAYS Total 75,724 77,924 71,447 125,261 75.32% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 149,871 145,068 172,824 194,772 12.70% 722001 - PENSION EE NORMAL COST MISC 32,594 33,126 36,613 36,426 -0.51% 722002 - PENSION EE NORMAL COST SAFETY 68,577 63,774 73,503 111,829 52.14% 723002 - PENSION ER NORMAL COST MISC 27,350 26,568 32,667 37,257 14.05% 723003 - PENSION ER NORMAL COST SAFETY 151,964 128,860 171,752 247,764 44.26% 724001 - PENSION EE CONTRIB MISC (43,990)(43,475)(47,194)(50,940)7.94% 724002 - PENSION EE CONTRIB SAFETY (111,574)(98,461)(114,188)(162,167)42.02% 725001 - PENSION UAL REQUIRED MISC 71,018 77,421 78,041 83,147 6.54% 725002 - PENSION UAL REQUIRED SAFETY 389,151 399,283 402,742 523,938 30.09% 725003 - PENSION UAL DISCRETIONARY MISC 27,992 40,279 24,717 22,524 -8.87% 725004 - PENSION UAL DISCRETIONARY SFTY 153,489 197,303 127,556 141,931 11.27% 727001 - CAR ALLOWANCE --4,800 --100.00%727003 - CELL PHONE STIPEND 6,262 4,890 4,800 7,680 60.00% 727004 - RHS $2.50 CONTRIBUTION 13,755 13,186 9,382 12,518 33.43% 727012 - LIFE INSURANCE 822 782 840 945 12.50% 727013 - EMP ASSISTANCE PROGRAM 157 149 160 180 12.50% 727016 - MEDICARE FRINGES 18,705 17,386 19,280 22,394 16.16% 727017 - PARS DC 401A 2,089 3,530 -5,915 727018 - PORAC RET MED TRUST 2,450 2,633 3,600 3,600 0.00% 727019 - SURVIVOR BENEFIT 462 301 -- 727020 - DEFERRED COMP CITY CONTRIB 15,904 13,909 20,089 20,071 -0.09% 728003 - COMPENSATED ABSENCES 36,198 36,943 38,658 49,084 26.97%72 - BENEFITS Total 1,013,246 1,063,455 1,060,642 1,308,870 23.40% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 8,000 --- 73 - LUMP SUM PAYS Total 8,000 --- 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 87,738 91,553 50,000 50,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 39,302 65,873 21,934 21,934 0.00% 74 - OTHER PAYS Total 127,041 157,426 71,934 71,934 0.00% 143 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 37,301 9,099 22,392 17,392 -22.33% 81 - CONTRACT SERVICES Total 37,301 9,099 22,392 17,392 -22.33% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,171 2,374 3,755 3,755 0.00% 861003 - TRAINING 9,774 7,702 17,000 17,000 0.00%86 - TRAVEL & TRAINING Total 13,946 10,076 20,755 20,755 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 30,594 46,147 30,000 35,000 16.67% 871004 - PUBLICATIONS & DUES NOC 620 795 2,270 2,270 0.00% 87 - GENERAL EXPENSES Total 31,214 46,942 32,270 37,270 15.49% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 18,874 22,804 23,375 28,295 21.05% 881005 - IT ISF REPLACEMENT CHARGE 15,540 15,325 15,325 15,547 1.45% 881010 - WORKERS' COMP ISF MISC 16,178 45,664 52,514 10,094 -80.78% 881011 - WORKERS' COMP ISF SAFETY 35,983 20,123 22,245 92,613 316.34% 881012 - GENERAL LIABILITY INSURANCE 49,198 106,783 91,050 90,859 -0.21%881013 - UNINSURED CLAIMS CHARGE 36,041 --- 881014 - ANNUAL OPEB CHARGE 65,022 55,078 56,384 66,521 17.98% 881015 - OTHER INSURANCE ISF RATES -695 695 --100.00% 88 - INTERNAL SVC CHARGE Total 236,836 266,472 261,587 303,928 16.19% 01035351 - POLICE CHIEF Total 2,580,303 2,571,800 2,645,542 3,287,817 24.28% 01035352 - POLICE SUPPORT SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 3,010,094 3,035,097 3,420,255 3,857,240 12.78% 711002 - SALARIES SAFETY 456,226 518,331 513,413 543,967 5.95% 711003 - SALARIES PART TIME 227,813 248,299 396,313 419,670 5.89%70 - REGULAR SALARIES Total 3,694,132 3,801,727 4,329,981 4,820,877 11.34% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 34,966 34,951 33,877 33,877 0.00% 712004 - CERTIFICATION PAY 17,662 20,648 17,791 22,624 27.17% 712006 - BILINGUAL PAY 18,754 21,739 19,200 16,800 -12.50% 712007 - LONGEVITY PAY SAFETY 10,100 10,998 10,484 5,950 -43.24% 712009 - SCHOLASTIC ACHIEVEMENT 33,104 34,207 35,867 15,718 -56.18% 712010 - EDUCATION RETENTION 39,427 39,988 40,064 45,990 14.79% 712011 - HOLIDAY PAY MISCELLANEOUS 78,819 60,351 111,833 57,981 -48.15% 712012 - HOLIDAY PAY SAFETY 35,433 44,913 44,720 37,362 -16.45% 712013 - PMA LEADERSHIP COMPENSATION 4,554 7,520 5,980 10,552 76.47% 712015 - LONGEVITY PAY MISC 34,719 36,629 32,946 38,294 16.23%71 - SPECIAL PAYS Total 307,537 311,944 352,761 285,149 -19.17% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 791,618 774,099 981,012 984,324 0.34% 721002 - CAFETERIA ALLOWANCE PT 7,334 3,840 7,053 7,053 0.00% 722001 - PENSION EE NORMAL COST MISC 277,914 295,327 311,811 364,361 16.85% 722002 - PENSION EE NORMAL COST SAFETY 47,109 51,847 51,392 58,278 13.40% 723002 - PENSION ER NORMAL COST MISC 289,362 294,039 341,555 399,735 17.03% 144 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 723003 - PENSION ER NORMAL COST SAFETY 104,822 108,178 125,397 129,664 3.40% 723004 - RETIREMENT PART TIME/TEMP 2,442 1,532 14,862 14,688 -1.17% 724001 - PENSION EE CONTRIB MISC (424,415)(445,743)(456,314)(541,025)18.56% 724002 - PENSION EE CONTRIB SAFETY (76,649)(81,267)(83,369)(86,207)3.40% 725001 - PENSION UAL REQUIRED MISC 819,113 846,284 853,070 841,668 -1.34% 725002 - PENSION UAL REQUIRED SAFETY 253,372 259,565 261,814 279,046 6.58% 725003 - PENSION UAL DISCRETIONARY MISC 322,852 440,286 270,184 228,002 -15.61% 725004 - PENSION UAL DISCRETIONARY SFTY 99,934 128,262 82,922 75,592 -8.84% 727003 - CELL PHONE STIPEND 8,513 8,628 8,640 7,680 -11.11% 727004 - RHS $2.50 CONTRIBUTION 49,965 58,750 52,426 38,550 -26.47% 727012 - LIFE INSURANCE 4,535 4,458 4,830 4,830 0.00% 727013 - EMP ASSISTANCE PROGRAM 876 860 920 920 0.00% 727015 - UNEMPLOYMENT EXPENSE 156 --- 727016 - MEDICARE FRINGES 71,424 73,012 79,489 75,467 -5.06% 727018 - PORAC RET MED TRUST 48,928 47,836 50,400 50,400 0.00% 727019 - SURVIVOR BENEFIT 2,829 1,339 -- 727020 - DEFERRED COMP CITY CONTRIB 66,728 68,180 74,618 83,859 12.38% 728003 - COMPENSATED ABSENCES 128,750 132,542 137,678 154,042 11.89% 72 - BENEFITS Total 2,897,512 3,071,855 3,170,388 3,170,928 0.02% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 84,000 --- 73 - LUMP SUM PAYS Total 84,000 --- 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 399,298 472,860 370,000 370,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 142,086 172,256 165,000 165,000 0.00% 713035 - OT GRANT REIMBURSED (412,466)(477,570)-- 74 - OTHER PAYS Total 128,918 167,545 535,000 535,000 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 3,240 3,600 4,682 4,682 0.00% 811008 - SERVICES PROFESSIONAL 279,430 365,175 369,351 437,641 18.49% 811012 - SERVICES JANITORIAL 130,007 170,608 175,000 179,980 2.85%811027 - SERVICES CITY PRINT CONTRACT 14,370 16,369 15,220 15,220 0.00% 841060 - OTHER AGENCY FEES 69,300 77,182 82,007 82,007 0.00% 81 - CONTRACT SERVICES Total 496,346 632,934 646,260 719,530 11.34% 83 - UTILITIES 831001 - TELECOMM DATALINES 22 34 -- 831002 - UTILITIES TELEPHONE 29,694 29,772 33,858 33,858 0.00% 831003 - UTILITIES NATURAL GAS 6,945 9,968 7,640 8,753 14.57% 831004 - UTILITIES ELECTRICITY 175,305 194,957 201,601 222,049 10.14% 831005 - UTILITIES WATER 5,836 6,316 7,312 8,512 16.41%83 - UTILITIES Total 217,802 241,047 250,411 273,172 9.09% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 52,059 56,536 66,215 66,215 0.00% 841010 - SUPPLIES COPY MACHINE 11,991 7,868 13,000 13,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 52,843 58,412 47,980 57,980 20.84% 841023 - SHOOTING RANGE SUPPLIES 68,763 60,281 68,800 68,800 0.00% 841044 - TOOLS INSTRUMENTS ETC 1,545 1,217 -- 841046 - SPECIAL DEPT EXPENSE NOC 52,474 70,876 75,166 75,166 0.00% 84 - SUPPLIES & MATERIALS Total 239,675 255,191 271,161 281,161 3.69% 145 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 18,014 14,779 13,000 13,395 3.04% 851010 - MAINT & REPAIR EQUIPMENT 35,417 12,138 54,751 29,751 -45.66% 851016 - MAINT & REPAIR BUILDING 139,984 172,571 189,372 199,372 5.28% 851037 - MAINT & REPAIR NOC -1,198 1,477 1,477 0.00% 851066 - SEWER USE FEE/PROP TAX 13,500 13,658 14,000 14,870 6.21% 851072 - SEWER FEES: FIXED + USE 513 535 515 515 0.00%85 - MAINTENANCE & REPAIR Total 207,427 214,879 273,116 259,381 -5.03% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,568 1,828 2,814 2,814 0.00% 861003 - TRAINING 34,284 26,252 27,843 27,843 0.00% 861004 - TRAINING POST 143,331 133,807 136,991 136,991 0.00% 861009 - PEER SUPPORT PROGRAM 9,251 16,390 15,000 46,360 209.06% 86 - TRAVEL & TRAINING Total 188,433 178,277 182,648 214,008 17.17% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 17,055 17,773 35,000 35,000 0.00% 871004 - PUBLICATIONS & DUES NOC 10,564 9,874 12,033 12,033 0.00% 871006 - UNIFORM EXPENSE 154,190 241,863 186,473 204,473 9.65%871017 - SOFTWARE LICENSE RENEWAL ---100,000 87 - GENERAL EXPENSES Total 181,808 269,510 233,506 351,506 50.53% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 115,962 140,928 144,536 159,294 10.21% 881005 - IT ISF REPLACEMENT CHARGE 98,326 96,967 96,967 89,169 -8.04% 881010 - WORKERS' COMP ISF MISC 162,056 189,064 216,202 188,507 -12.81% 881011 - WORKERS' COMP ISF SAFETY 23,473 20,123 27,806 116,221 317.98% 881012 - GENERAL LIABILITY INSURANCE 174,986 293,275 224,481 229,221 2.11% 881013 - UNINSURED CLAIMS CHARGE 128,189 --- 881014 - ANNUAL OPEB CHARGE 238,578 191,826 205,972 208,763 1.35% 881015 - OTHER INSURANCE ISF RATES -1,871 1,871 --100.00%88 - INTERNAL SVC CHARGE Total 941,571 934,054 917,835 991,175 7.99% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 4,902 5,718 5,000 5,000 0.00% 911024 - EQUIPMENT N.O.C.-4,621 2,695 2,695 0.00% 90 - CAPITAL EXPENDITURES Total 4,902 10,339 7,695 7,695 0.00% 01035352 - POLICE SUPPORT SERVICES Total 9,590,064 10,089,302 11,170,762 11,909,580 6.61% 01035353 - PATROL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,108,075 859,638 881,449 971,239 10.19% 711002 - SALARIES SAFETY 9,470,343 9,604,168 11,058,329 12,142,136 9.80%711003 - SALARIES PART TIME 13,599 65,647 319,020 345,996 8.46% 70 - REGULAR SALARIES Total 10,592,017 10,529,454 12,258,799 13,459,371 9.79% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 13,230 13,639 11,215 11,215 0.00% 712006 - BILINGUAL PAY 33,997 33,416 33,600 31,200 -7.14% 712007 - LONGEVITY PAY SAFETY 35,207 34,773 33,025 38,792 17.46% 712008 - MATRON PAY 6,336 10,605 6,500 6,500 0.00% 146 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 712009 - SCHOLASTIC ACHIEVEMENT 503,835 471,265 459,018 458,411 -0.13% 712010 - EDUCATION RETENTION 12,579 9,702 13,299 7,221 -45.70% 712011 - HOLIDAY PAY MISCELLANEOUS 34,289 22,325 37,610 20,496 -45.51% 712012 - HOLIDAY PAY SAFETY 383,540 374,770 493,413 367,460 -25.53% 712013 - PMA LEADERSHIP COMPENSATION 6,032 17,341 18,989 35,755 88.29% 712015 - LONGEVITY PAY MISC 4,576 6,713 7,156 9,577 33.84% 712016 - MOTOR OFFICER PAY 77 -15,082 15,082 0.00% 712018 - CANINE PAY 34,170 35,233 36,000 37,309 3.64% 712019 - SAFETY CERTIFICATION PAY 184,064 185,122 185,629 185,241 -0.21% 71 - SPECIAL PAYS Total 1,251,934 1,214,902 1,350,536 1,224,259 -9.35% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 1,857,710 1,797,858 2,216,412 2,223,900 0.34% 721002 - CAFETERIA ALLOWANCE PT 473 --- 722001 - PENSION EE NORMAL COST MISC 83,244 75,358 75,384 86,511 14.76% 722002 - PENSION EE NORMAL COST SAFETY 1,065,553 1,118,042 1,176,206 1,302,310 10.72% 723002 - PENSION ER NORMAL COST MISC 108,638 91,250 91,426 104,428 14.22% 723003 - PENSION ER NORMAL COST SAFETY 2,089,617 2,057,170 2,438,450 2,757,570 13.09% 723004 - RETIREMENT PART TIME/TEMP 546 2,684 11,963 12,110 1.23% 724001 - PENSION EE CONTRIB MISC (146,408)(130,643)(117,281)(136,012)15.97% 724002 - PENSION EE CONTRIB SAFETY (1,465,938)(1,464,321)(1,631,573)(1,857,701)13.86%725001 - PENSION UAL REQUIRED MISC 173,242 186,530 188,025 211,929 12.71% 725002 - PENSION UAL REQUIRED SAFETY 5,852,415 6,031,253 6,083,508 6,228,700 2.39% 725003 - PENSION UAL DISCRETIONARY MISC 68,284 97,044 59,551 57,410 -3.60% 725004 - PENSION UAL DISCRETIONARY SFTY 2,308,322 2,980,302 1,926,763 1,687,314 -12.43% 727003 - CELL PHONE STIPEND 15,867 14,252 15,360 14,400 -6.25% 727004 - RHS $2.50 CONTRIBUTION 110,989 120,444 98,154 79,062 -19.45% 727012 - LIFE INSURANCE 10,313 9,863 10,920 10,920 0.00% 727013 - EMP ASSISTANCE PROGRAM 1,972 1,880 2,080 2,080 0.00% 727015 - UNEMPLOYMENT EXPENSE 25,919 3,150 -- 727016 - MEDICARE FRINGES 207,806 202,969 221,631 216,443 -2.34% 727018 - PORAC RET MED TRUST 99,319 94,119 103,200 103,200 0.00% 727019 - SURVIVOR BENEFIT 5,427 2,844 -- 727020 - DEFERRED COMP CITY CONTRIB 202,168 202,612 234,065 257,152 9.86%728003 - COMPENSATED ABSENCES 404,097 407,139 417,892 458,968 9.83% 72 - BENEFITS Total 13,079,576 13,901,798 13,622,138 13,820,695 1.46% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 168,000 --- 73 - LUMP SUM PAYS Total 168,000 --- 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 155,373 104,949 200,000 215,000 7.50% 713002 - OVERTIME SAFTY & 1/2 TIME 1,614,075 1,897,453 1,300,000 1,485,000 14.23% 713008 - CALL BACK PAY 221 241 --74 - OTHER PAYS Total 1,769,668 2,002,644 1,500,000 1,700,000 13.33% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 240,692 298,584 364,643 196,558 -46.10% 811025 - CONTRACT SERVICES HELICOPTER 275,098 207,217 569,750 569,750 0.00% 81 - CONTRACT SERVICES Total 515,789 505,801 934,393 766,308 -17.99% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 19,726 2,790 13,291 13,291 0.00% 147 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 841020 - PRISIONER CUSTODY EXPENSE 50,960 31,958 42,500 42,500 0.00% 841023 - SHOOTING RANGE SUPPLIES -431 -- 841024 - S.W.A.T. SUPPLIES 45,155 49,941 51,623 51,623 0.00% 841025 - CANINE SUPPLIES 34,874 13,577 12,590 12,590 0.00% 841069 - MOUNTED ENFORECEMENT UNIT EXP ---20,000 84 - SUPPLIES & MATERIALS Total 150,716 98,697 120,004 140,004 16.67% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 1,135 95 2,000 2,000 0.00% 85 - MAINTENANCE & REPAIR Total 1,135 95 2,000 2,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 148 10 2,209 2,209 0.00% 861003 - TRAINING 35,201 44,880 50,425 50,425 0.00% 861007 - STANDRDS FOR TRNING & CORRTN 3,826 5,382 6,613 6,613 0.00% 86 - TRAVEL & TRAINING Total 39,176 50,273 59,247 59,247 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 247 -200 200 0.00% 871004 - PUBLICATIONS & DUES NOC 1,300 886 815 815 0.00%87 - GENERAL EXPENSES Total 1,547 886 1,015 1,015 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 247,060 299,959 307,658 333,108 8.27% 881005 - IT ISF REPLACEMENT CHARGE 210,113 206,884 206,884 186,854 -9.68% 881010 - WORKERS' COMP ISF MISC 38,269 560,137 633,089 2,048 -99.68% 881011 - WORKERS' COMP ISF SAFETY 544,041 498,898 551,498 1,490,918 170.34% 881012 - GENERAL LIABILITY INSURANCE 549,220 1,048,981 839,159 807,164 -3.81% 881013 - UNINSURED CLAIMS CHARGE 402,340 --- 881014 - ANNUAL OPEB CHARGE 729,078 602,028 614,216 622,008 1.27% 881015 - OTHER INSURANCE ISF RATES -22,724 22,725 --100.00% 88 - INTERNAL SVC CHARGE Total 2,720,121 3,239,610 3,175,229 3,442,100 8.40% 01035353 - PATROL Total 30,289,678 31,544,159 33,023,360 34,614,999 4.82% 01035354 - TRAFFIC 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 699,865 700,992 814,571 905,001 11.10% 711002 - SALARIES SAFETY 1,687,214 1,736,744 1,758,123 1,737,190 -1.19% 711003 - SALARIES PART TIME 151,565 180,242 271,084 283,405 4.55% 70 - REGULAR SALARIES Total 2,538,644 2,617,978 2,843,778 2,925,596 2.88% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 995 628 4,127 4,127 0.00% 712004 - CERTIFICATION PAY 1,443 118 1,454 1,454 0.00% 712006 - BILINGUAL PAY 5,357 5,092 4,800 4,800 0.00%712007 - LONGEVITY PAY SAFETY 9,302 7,263 7,848 9,127 16.29% 712009 - SCHOLASTIC ACHIEVEMENT 57,912 54,367 54,201 72,766 34.25% 712010 - EDUCATION RETENTION 8,715 9,228 9,215 10,420 13.07% 712011 - HOLIDAY PAY MISCELLANEOUS 19,842 12,367 22,943 13,770 -39.98% 712012 - HOLIDAY PAY SAFETY 75,318 71,305 81,554 75,270 -7.71% 712013 - PMA LEADERSHIP COMPENSATION 4,258 3,918 2,990 2,990 0.00% 712015 - LONGEVITY PAY MISC 9,989 9,223 9,081 10,001 10.13% 712016 - MOTOR OFFICER PAY 86,426 97,784 71,288 89,470 25.50% 148 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 712019 - SAFETY CERTIFICATION PAY 38,208 29,515 31,871 37,370 17.25% 71 - SPECIAL PAYS Total 317,765 300,807 301,372 331,564 10.02% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 421,191 422,255 511,200 491,556 -3.84% 721002 - CAFETERIA ALLOWANCE PT 7,822 21 7,800 7,800 0.00% 722001 - PENSION EE NORMAL COST MISC 75,950 74,711 73,394 84,514 15.15% 722002 - PENSION EE NORMAL COST SAFETY 184,497 191,866 187,219 304,047 62.40% 723002 - PENSION ER NORMAL COST MISC 77,251 81,370 82,556 94,695 14.70% 723003 - PENSION ER NORMAL COST SAFETY 378,844 368,362 424,074 659,961 55.62% 723004 - RETIREMENT PART TIME/TEMP 3 -10,166 9,919 -2.42% 724001 - PENSION EE CONTRIB MISC (113,749)(117,860)(109,645)(127,655)16.43% 724002 - PENSION EE CONTRIB SAFETY (267,949)(263,001)(268,016)(427,076)59.35% 725001 - PENSION UAL REQUIRED MISC 231,799 241,094 243,028 197,476 -18.74% 725002 - PENSION UAL REQUIRED SAFETY 977,155 943,710 951,886 891,148 -6.38% 725003 - PENSION UAL DISCRETIONARY MISC 91,362 125,431 76,971 53,495 -30.50% 725004 - PENSION UAL DISCRETIONARY SFTY 385,410 466,328 301,481 241,406 -19.93% 727003 - CELL PHONE STIPEND 11,274 10,222 10,560 9,600 -9.09% 727004 - RHS $2.50 CONTRIBUTION 39,127 42,428 47,654 20,980 -55.97% 727012 - LIFE INSURANCE 2,470 2,446 2,520 2,415 -4.17% 727013 - EMP ASSISTANCE PROGRAM 464 460 480 460 -4.17%727016 - MEDICARE FRINGES 51,809 54,348 51,574 63,456 23.04% 727018 - PORAC RET MED TRUST 24,562 24,536 25,200 25,200 0.00% 727019 - SURVIVOR BENEFIT 1,443 770 -- 727020 - DEFERRED COMP CITY CONTRIB 48,121 48,199 51,454 52,844 2.70% 728003 - COMPENSATED ABSENCES 84,834 84,840 90,044 92,477 2.70% 72 - BENEFITS Total 2,713,689 2,802,534 2,771,599 2,748,717 -0.83% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 40,000 --- 73 - LUMP SUM PAYS Total 40,000 --- 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 132,963 131,810 80,000 80,000 0.00%713002 - OVERTIME SAFTY & 1/2 TIME 522,735 625,572 500,000 500,000 0.00% 713008 - CALL BACK PAY 77 100 -- 74 - OTHER PAYS Total 655,775 757,482 580,000 580,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 330,658 385,793 360,456 411,371 14.13% 811047 - ANIMAL SHELTER CONTRACTS 133,070 133,303 97,186 97,186 0.00% 81 - CONTRACT SERVICES Total 463,728 519,096 457,642 508,557 11.13% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 27,214 42,956 39,800 39,800 0.00% 841070 - ANIMAL SHELTER SUPPLIES 26,591 29,977 25,000 25,000 0.00%84 - SUPPLIES & MATERIALS Total 53,805 72,933 64,800 64,800 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 2,217 5,016 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR Total 2,217 5,016 5,000 5,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 385 293 2,209 2,209 0.00% 149 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING 5,785 8,211 10,175 10,175 0.00% 86 - TRAVEL & TRAINING Total 6,171 8,504 12,384 12,384 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 1,580 1,247 1,100 1,100 0.00% 87 - GENERAL EXPENSES Total 1,580 1,247 1,100 1,100 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 63,181 76,711 78,668 81,930 4.15% 881005 - IT ISF REPLACEMENT CHARGE 53,320 52,583 52,583 45,690 -13.11% 881010 - WORKERS' COMP ISF MISC 35,107 133,089 150,411 35,033 -76.71% 881011 - WORKERS' COMP ISF SAFETY 87,140 70,430 77,856 248,534 219.22% 881012 - GENERAL LIABILITY INSURANCE 115,300 298,342 250,474 258,984 3.40% 881013 - UNINSURED CLAIMS CHARGE 84,465 --- 881014 - ANNUAL OPEB CHARGE 144,294 125,350 131,732 125,327 -4.86% 881015 - OTHER INSURANCE ISF RATES -13,449 13,449 --100.00% 88 - INTERNAL SVC CHARGE Total 582,807 769,955 755,173 795,499 5.34% 01035354 - TRAFFIC Total 7,376,180 7,855,553 7,792,848 7,973,217 2.31% 01035355 - DETECTIVES70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 902,643 913,277 918,909 1,221,403 32.92% 711002 - SALARIES SAFETY 3,867,339 3,841,749 4,426,359 4,867,398 9.96% 711003 - SALARIES PART TIME 25,011 -11,959 15,765 31.83% 70 - REGULAR SALARIES Total 4,794,994 4,755,026 5,357,227 6,104,566 13.95% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 1,467 1,340 461 461 0.00% 712006 - BILINGUAL PAY 16,761 14,532 14,400 16,200 12.50% 712007 - LONGEVITY PAY SAFETY 21,588 20,136 19,651 20,904 6.38% 712009 - SCHOLASTIC ACHIEVEMENT 195,403 201,792 213,291 224,475 5.24% 712010 - EDUCATION RETENTION 13,616 13,886 14,464 14,778 2.17% 712011 - HOLIDAY PAY MISCELLANEOUS 10,186 8,293 8,034 9,318 15.98%712012 - HOLIDAY PAY SAFETY 184,563 186,583 211,601 189,367 -10.51% 712013 - PMA LEADERSHIP COMPENSATION 7,272 12,230 12,484 34,532 176.60% 712015 - LONGEVITY PAY MISC 18,233 18,806 19,716 18,381 -6.77% 712019 - SAFETY CERTIFICATION PAY 121,647 121,118 126,852 141,827 11.80% 71 - SPECIAL PAYS Total 590,737 598,716 640,955 670,242 4.57% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 770,066 761,856 917,112 984,324 7.33% 722001 - PENSION EE NORMAL COST MISC 94,026 98,732 104,112 119,363 14.65% 722002 - PENSION EE NORMAL COST SAFETY 417,364 432,217 444,563 535,855 20.54% 723002 - PENSION ER NORMAL COST MISC 73,942 73,732 88,553 118,078 33.34% 723003 - PENSION ER NORMAL COST SAFETY 866,978 851,729 1,021,269 1,149,694 12.57%723004 - RETIREMENT PART TIME/TEMP --448 552 23.04% 724001 - PENSION EE CONTRIB MISC (121,524)(126,261)(135,459)(169,136)24.86% 724002 - PENSION EE CONTRIB SAFETY (614,922)(613,128)(658,140)(758,098)15.19% 725001 - PENSION UAL REQUIRED MISC 197,486 212,657 214,362 215,396 0.48% 725002 - PENSION UAL REQUIRED SAFETY 2,312,884 2,369,583 2,390,113 2,496,889 4.47% 725003 - PENSION UAL DISCRETIONARY MISC 77,839 110,636 67,893 58,349 -14.06% 725004 - PENSION UAL DISCRETIONARY SFTY 912,252 1,170,913 756,994 676,391 -10.65% 727003 - CELL PHONE STIPEND 32,251 32,144 32,640 31,680 -2.94% 150 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 727004 - RHS $2.50 CONTRIBUTION 65,134 64,467 75,146 53,034 -29.43% 727012 - LIFE INSURANCE 4,280 4,174 4,515 4,830 6.98% 727013 - EMP ASSISTANCE PROGRAM 802 782 860 920 6.98% 727016 - MEDICARE FRINGES 95,558 98,022 97,554 99,140 1.63% 727018 - PORAC RET MED TRUST 39,915 38,268 42,000 45,600 8.57% 727019 - SURVIVOR BENEFIT 2,367 1,305 -- 727020 - DEFERRED COMP CITY CONTRIB 87,356 88,972 102,175 116,506 14.03% 728003 - COMPENSATED ABSENCES 171,308 181,355 187,084 213,108 13.91%72 - BENEFITS Total 5,485,362 5,852,153 5,753,793 5,992,474 4.15% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 70,000 --- 73 - LUMP SUM PAYS Total 70,000 --- 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 50,148 65,160 30,000 30,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 865,261 1,171,972 600,000 600,000 0.00% 74 - OTHER PAYS Total 915,409 1,237,133 630,000 630,000 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 25,405 25,801 28,163 28,163 0.00%811008 - SERVICES PROFESSIONAL 52,928 31,561 53,092 336,592 533.98% 81 - CONTRACT SERVICES Total 78,332 57,361 81,255 364,755 348.90% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 23,298 131,864 15,562 15,562 0.00% 841022 - PHOTO EXPENSE 1,472 -3,500 3,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 6,612 2,306 7,500 7,500 0.00% 84 - SUPPLIES & MATERIALS Total 31,383 134,170 26,562 26,562 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT -1,477 1,500 1,500 0.00%85 - MAINTENANCE & REPAIR Total -1,477 1,500 1,500 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 3,753 3,622 4,783 4,783 0.00% 861003 - TRAINING 34,318 34,247 35,400 35,400 0.00% 86 - TRAVEL & TRAINING Total 38,071 37,869 40,183 40,183 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 3,545 2,453 4,030 4,030 0.00% 87 - GENERAL EXPENSES Total 3,545 2,453 4,030 4,030 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 97,958 122,754 125,865 134,583 6.93% 881005 - IT ISF REPLACEMENT CHARGE 81,951 83,577 83,577 74,607 -10.73%881010 - WORKERS' COMP ISF MISC 41,421 235,103 277,030 23,066 -91.67% 881011 - WORKERS' COMP ISF SAFETY 205,437 169,184 183,518 561,909 206.19% 881012 - GENERAL LIABILITY INSURANCE 232,831 437,213 360,609 366,099 1.52% 881013 - UNINSURED CLAIMS CHARGE 170,564 --- 881014 - ANNUAL OPEB CHARGE 317,843 268,130 274,762 277,698 1.07% 881015 - OTHER INSURANCE ISF RATES -9,739 9,739 --100.00% 88 - INTERNAL SVC CHARGE Total 1,148,006 1,325,700 1,315,100 1,437,962 9.34% 151 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 01035355 - DETECTIVES Total 13,155,839 14,002,058 13,850,604 15,272,273 10.26% 01035356 - FLEET MAINTENANCE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 154,418 162,211 169,340 191,505 13.09% 70 - REGULAR SALARIES Total 154,418 162,211 169,340 191,505 13.09% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 294 192 -- 712004 - CERTIFICATION PAY 50 25 25 25 0.00% 712006 - BILINGUAL PAY 2,407 2,407 2,400 2,400 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 13 2 -- 712010 - EDUCATION RETENTION 1,305 1,357 1,354 1,465 8.15% 712011 - HOLIDAY PAY MISCELLANEOUS 4,600 -7,379 7,379 0.00% 712012 - HOLIDAY PAY SAFETY 70 --- 712015 - LONGEVITY PAY MISC 3,076 3,169 3,160 3,418 8.15% 71 - SPECIAL PAYS Total 11,815 7,151 14,319 14,687 2.57% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 40,196 41,580 42,600 42,744 0.34% 722001 - PENSION EE NORMAL COST MISC 14,492 15,252 16,531 18,522 12.05%723002 - PENSION ER NORMAL COST MISC 13,956 13,978 16,418 18,895 15.09% 724001 - PENSION EE CONTRIB MISC (21,061)(22,024)(23,166)(26,654)15.05% 725001 - PENSION UAL REQUIRED MISC 35,780 36,615 36,908 41,787 13.22% 725003 - PENSION UAL DISCRETIONARY MISC 14,102 19,049 11,690 11,320 -3.16% 727003 - CELL PHONE STIPEND 1,182 1,926 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 2,508 2,577 7,872 3,344 -57.52% 727012 - LIFE INSURANCE 209 208 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00% 727016 - MEDICARE FRINGES 2,792 2,754 3,202 3,001 -6.27% 727018 - PORAC RET MED TRUST 2,397 2,396 2,400 2,400 0.00% 727019 - SURVIVOR BENEFIT 115 67 -- 727020 - DEFERRED COMP CITY CONTRIB 3,040 3,224 3,387 3,830 13.09% 728003 - COMPENSATED ABSENCES 5,278 5,621 5,927 6,703 13.09%72 - BENEFITS Total 115,025 123,261 125,938 128,063 1.69% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 --- 73 - LUMP SUM PAYS Total 4,000 --- 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 17,302 21,081 20,000 20,000 0.00% 713008 - CALL BACK PAY 647 --- 74 - OTHER PAYS Total 17,948 21,081 20,000 20,000 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 122,245 120,796 137,288 137,288 0.00% 81 - CONTRACT SERVICES Total 122,245 120,796 137,288 137,288 0.00% 84 - SUPPLIES & MATERIALS 841001 - STEP UP PRGM (PD)321 40 -- 841011 - SUPPLIES AUTO PARTS EXPENSE 110,490 106,684 59,995 102,995 71.67% 841015 - SPECIAL DEPT SUPPLIES NOC 12,628 7,328 9,000 9,000 0.00% 841044 - TOOLS INSTRUMENTS ETC -1,485 500 500 0.00% 152 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS Total 123,439 115,536 69,495 112,495 61.87% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 446,563 452,942 450,000 459,000 2.00% 851008 - AUTO EXTERIOR MAINT 78,591 55,458 87,768 87,768 0.00% 851009 - COLLISION CONTINGNCY FUND 22,123 5,227 72,000 34,000 -52.78% 851010 - MAINT & REPAIR EQUIPMENT 56 -1,000 1,000 0.00%85 - MAINTENANCE & REPAIR Total 547,333 513,628 610,768 581,768 -4.75% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC --1,115 1,115 0.00% 87 - GENERAL EXPENSES Total --1,115 1,115 0.00% 88 - INTERNAL SVC CHARGE 881002 - NON CAPITAL EQUIPMENT 141,445 179,945 179,945 179,945 0.00% 881003 - VEHICLE REPLACE ISF 550,500 800,000 800,000 800,000 0.00% 881004 - IT ISF OPERATING CHARGE 5,206 6,175 6,318 6,779 7.31% 881005 - IT ISF REPLACEMENT CHARGE 3,885 3,831 3,831 3,455 -9.82% 881010 - WORKERS' COMP ISF MISC 7,606 7,129 8,433 10,984 30.26% 881012 - GENERAL LIABILITY INSURANCE 7,174 16,202 14,333 15,165 5.81% 881013 - UNINSURED CLAIMS CHARGE 5,255 ---881014 - ANNUAL OPEB CHARGE 9,404 8,259 8,951 9,084 1.49% 881015 - OTHER INSURANCE ISF RATES -126 126 --100.00% 88 - INTERNAL SVC CHARGE Total 730,475 1,021,667 1,021,937 1,025,412 0.34% 01035356 - FLEET MAINTENANCE Total 1,826,699 2,085,331 2,170,200 2,212,333 1.94% 11135 - SLESF GRANT POLICE DEPT 74 - OTHER PAYS 715004 - SALARY REIMBURSEMENT 211,400 215,174 200,000 250,000 25.00% 74 - OTHER PAYS Total 211,400 215,174 200,000 250,000 25.00% 11135 - SLESF GRANT POLICE DEPT Total 211,400 215,174 200,000 250,000 25.00% Grand Total 67,688,298 71,080,434 73,615,698 78,406,707 6.51% 153 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 1050061 - FEDERAL DEPT OF JUSTICE 84 - SUPPLIES & MATERIALS 841001 - STEP UP PRGM (PD)4,287 2,028 10,000 10,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC - - 40,000 90,000 125.00%84 - SUPPLIES & MATERIALS Total 4,287 2,028 50,000 100,000 100.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 10,300 2,604 15,000 211,000 1306.67% 86 - TRAVEL & TRAINING Total 10,300 2,604 15,000 211,000 1306.67% 1050061 - FEDERAL DEPT OF JUSTICE Total 176,954 4,632 65,000 311,000 378.46% 11035 - OTS POLICE DEPT 72 - BENEFITS 727016 - MEDICARE FRINGES 2,915 3,860 - - 72 - BENEFITS Total 2,915 3,860 - - 74 - OTHER PAYS 713002 - OVERTIME SAFTY & 1/2 TIME 201,066 266,066 - - 74 - OTHER PAYS Total 201,066 266,066 - - 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC -8,652 - - 84 - SUPPLIES & MATERIALS Total -8,652 - - 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,768 1,648 - - 861003 - TRAINING - - - - 86 - TRAVEL & TRAINING Total 1,768 1,648 - - 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.-19,742 - - 90 - CAPITAL EXPENDITURES Total -19,742 - - 11035 - OTS POLICE DEPT Total 205,750 299,968 - - Grand Total 388,494 304,600 65,000 311,000 378.46% POLICE SUMMARY BY ACCOUNT DETAIL - MY ANNUAL FUNDS 154 NEWPORT BEACH POLICE DEPARTMENT FY 2024-25 EQUIPMENT REPLACEMENT Contact: Lt. Eric Little Ext. 3660 FLEET Unit #Year Make Model Current Mileage Projected Mileage Replacement Make Replacement Model Repl Cost Sales Tax Vehicle Replacement Cost Upfit Cost Total Requested (Vehicle Replacement + Upfit Cost) 1855 2007 TOYOTA CAMRY 86,891 90,000 TBD TBD 38,000$ 2,945$ 40,945$ 1,500$ 42,445$ 1876 2007 NISSAN QUEST 60,000 70,000 TBD TBD 38,000$ 2,945$ 40,945$ 1,500$ 42,445$ 1940 2009 NISSAN TITAN 56,644 65,000 FORD F-150 42,000$ 3,255$ 45,255$ 5,000$ 50,255$ 2004 2016 FORD INTERCEPTOR 89,325 100,000 DODGE DURANGO 50,585$ 3,920$ 54,505$ 25,000$ 79,505$ 2029 2021 FORD INTERCEPTOR 67,124 80,000 DODGE DURANGO 50,585$ 3,920$ 54,505$ 25,000$ 79,505$ 2030 2021 FORD INTERCEPTOR 61,028 80,000 DODGE DURANGO 50,585$ 3,920$ 54,505$ 25,000$ 79,505$ 2082 2003 FREIGHT SWAT VAN 17,327 18,000 TBD TBD 325,000$ 25,188$ 350,188$ 30,000$ 380,188$ 2139 2016 FORD TAURUS 69,000 80,000 CHEVY TRAVERSE 48,000$ 3,720$ 51,720$ 7,000$ 58,720$ 2150 2016 TOYOTA TACOMA 93,484 105,000 TOYOTA TACOMA 35,000$ 2,713$ 37,713$ 6,000$ 43,713$ 2162 2017 CHEVY COLORADO 76,273 85,000 TOYOTA TACOMA 39,000$ 3,023$ 42,023$ 6,000$ 48,023$ 2170 2017 CHEVY COLORADO 65,976 75,000 TOYOTA TACOMA 39,000$ 3,023$ 42,023$ 6,000$ 48,023$ 2272 2017 DODGE CHARGER 74,682 80,000 TBD TBD 40,000$ 3,100$ 43,100$ 5,500$ 48,600$ Note: 4 Patrol Vehicle Upfits from FY24 noted increase in costs @ $25,000 ea 100,000$ 100,000$ Total Fleet & Upfitting 1,100,926$ EQUIPMENT Total 38,555$ 4,800$ Total Equipment Replacement 43,355$ Total Fleet & Equipment Replacement 1,144,281$ 5 SWAT Helmets 55 Patrol Helmets 15 5 THIS PAGE IS LEFT INTENTIONALLY BLANK 156 PUBLIC WORKS MISSION STATEMENT Protecting and providing quality public improvements and services. OVERVIEW Newport Beach is committed to a high quality of life by providing and maintaining essential infrastructure and public facilities. It is our mission to preserve and protect the City’s major investment in its physical assets and infrastructure. Public Works strives to provide safe, quality, cost-effective and timely improvements, maintenance and services to support the residential, business, recreational and social needs of the community. Public Works is comprised of three divisions: Engineering Services, Municipal Operations, and Administration. Engineering and Transportation Services includes sections for the design, construction, operation and maintenance of several specialized areas of responsibility, including capital project delivery, water quality and environmental programs, tidelands management, transportation systems, operations, and services, development services in the public right-of-way and assessment district coordination. Municipal Operations Division is responsible for the maintenance of public assets such as beaches, streets, sidewalks, parks, trees, facilities, fleet and equipment, as well as the provision of refuse management. Administration provides leadership and strategic planning for the department. Core functions include legal, financial, resources management, and records management. Together, Public Works adds quality, safety and order to our lives through the use of engineered controls and measures and operational best practices. 157 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FY 24 FY 25Full-Time 94.00 96.00 97.00Part-Time (FTE)14.05 13.30 12.50 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayADMINISTRATIVE ASSISTANT 1.00 1.00 101,259 - 37,632 138,891 ADMINISTRATIVE ASSISTANT 1.00 1.00 94,991 - 36,167 131,158 ADMINISTRATIVE MANAGER 1.00 1.00 169,408 960 44,476 214,844 ASSISTANT CITY ENGINEER 1.00 1.00 203,725 960 48,933 253,618 ASSISTANT CITY ENGINEER 1.00 1.00 203,725 - 46,545 250,270 ASSISTANT CITY ENGINEER 1.00 1.00 203,725 960 46,559 251,244 ASSISTANT MANAGEMENT ANALYST 1.00 1.00 111,674 - 35,775 147,449 CITY TRAFFIC ENGINEER 1.00 1.00 203,151 960 48,294 252,404 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 149,068 2,080 42,174 193,322 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 134,735 - 38,833 173,568 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 149,489 4,060 42,903 196,452 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 149,489 2,080 41,886 193,455 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 147,804 - 40,362 188,166 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 149,489 3,100 42,733 195,323 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 149,489 - 40,199 189,688 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 149,489 - 40,199 189,688 ENGINEER, JUNIOR 1.00 1.00 128,878 - 37,788 166,665 CIVIL ENGINEER, PRINCIPAL 1.00 1.00 176,014 960 43,317 220,291 CIVIL ENGINEER, PRINCIPAL 0.00 1.00 194,314 3,040 47,913 245,266 CIVIL ENGINEER, SENIOR 1.00 0.00 - - - - CIVIL ENGINEER, SENIOR 1.00 1.00 172,286 3,040 45,729 221,055 CIVIL ENGINEER, SENIOR 1.00 1.00 172,286 4,060 45,167 221,513 CIVIL ENGINEER, SENIOR 1.00 1.00 174,484 960 45,122 220,565 CIVIL ENGINEER, SENIOR 1.00 1.00 172,773 2,080 45,634 220,487 CIVIL ENGINEER, SENIOR 1.00 1.00 172,773 2,080 45,694 220,547 CONCRETE FINISHER 1.00 1.00 92,390 2,300 33,707 128,397 CONSTRUCTION INSPECTION SUPERVISOR 1.00 1.00 141,965 3,040 41,197 186,202 DEPARTMENT ASSISTANT 1.00 1.00 57,885 - 29,482 87,366 DEPUTY PUBLIC WORKS DIRECTOR - MUNICIPAL OPERATIONS 1.00 1.00 214,270 - 49,243 263,513 DEPUTY PUBLIC WORKS DIRECTOR/CITY ENGINEER 1.00 1.00 251,276 4,560 52,174 308,011 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 103,184 960 36,727 140,871 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 103,184 815 36,536 140,535 ENGINEER, ASSOCIATE 1.00 1.00 142,054 2,080 41,536 185,669 ENGINEERING TECHNICIAN 0.00 1.00 82,421 - 32,352 114,774 EQUIPMENT MECHANIC I 1.00 1.00 80,780 2,080 32,331 115,191 EQUIPMENT MECHANIC II 1.00 1.00 93,295 275 34,851 128,421 EQUIPMENT MECHANIC II 1.00 1.00 93,295 3,965 36,090 133,350 EQUIPMENT MECHANIC II 1.00 1.00 93,559 4,075 35,896 133,529 EQUIPMENT MECHANIC II 1.00 1.00 93,559 - 33,655 127,214 EQUIPMENT MECHANIC, SENIOR 1.00 1.00 102,893 3,040 34,932 140,865 EQUIPMENT OPERATOR I 1.00 1.00 83,670 1,060 33,883 118,613 EQUIPMENT OPERATOR I 1.00 1.00 83,907 3,085 34,363 121,354 EQUIPMENT OPERATOR I 1.00 1.00 83,907 2,840 34,837 121,583 EQUIPMENT OPERATOR II 1.00 1.00 85,275 1,480 32,743 119,497 EQUIPMENT OPERATOR II 1.00 1.00 87,872 2,840 35,145 125,857 EQUIPMENT OPERATOR II 1.00 1.00 87,872 2,840 34,989 125,701 EQUIPMENT OPERATOR II 1.00 1.00 87,872 2,840 35,171 125,883 EQUIPMENT OPERATOR II 1.00 1.00 88,258 760 34,395 123,413 EQUIPMENT OPERATOR II 1.00 1.00 88,121 3,910 34,921 126,952 EQUIPMENT OPERATOR II 1.00 1.00 88,121 2,840 33,216 124,176 FACILITIES MAINTENANCE TECHNICIAN 1.00 1.00 92,129 1,180 33,520 126,829 FACILITIES MAINTENANCE TECHNICIAN 1.00 1.00 69,199 960 30,819 100,979 FACILITIES MAINTENANCE TECHNICIAN 1.00 1.00 92,390 - 33,519 125,908 MAINTENANCE WORKER I 1.00 1.00 66,393 960 30,491 97,844 MAINTENANCE WORKER I 1.00 1.00 54,431 960 29,091 84,482 MAINTENANCE WORKER I 1.00 1.00 75,834 2,080 33,398 111,312 MAINTENANCE WORKER I 1.00 1.00 71,739 - 31,103 102,842 MAINTENANCE WORKER I 1.00 1.00 71,805 - 31,110 102,916 MAINTENANCE WORKER I 1.00 1.00 58,966 - 29,608 88,573 MAINTENANCE WORKER I 1.00 1.00 61,707 960 29,943 92,610 MAINTENANCE WORKER I 1.00 1.00 76,048 - 31,607 107,655 MAINTENANCE WORKER II 1.00 1.00 77,378 220 31,780 109,378 MAINTENANCE WORKER II 1.00 1.00 74,888 - 31,471 106,359 MAINTENANCE WORKER II 1.00 1.00 79,882 2,245 32,239 114,367 MAINTENANCE WORKER II 1.00 1.00 82,193 275 32,348 114,817 MAINTENANCE WORKER II 1.00 1.00 67,492 165 30,619 98,276 MAINTENANCE WORKER II 1.00 1.00 79,882 - 32,055 111,938 MANAGEMENT ANALYST, SENIOR 1.00 1.00 121,251 960 36,909 159,120 MANAGEMENT ANALYST, SENIOR 1.00 1.00 140,930 - 40,792 181,721 MANAGEMENT ANALYST, SENIOR 1.00 1.00 125,595 - 37,404 162,999 OFFICE ASSISTANT 1.00 1.00 51,319 - 28,713 80,033 PERMIT TECHNICIAN II 1.00 1.00 108,586 1,740 37,992 148,318 PERMIT TECHNICIAN II 1.00 1.00 108,893 2,080 38,350 149,323 PUBLIC WORKS CREW CHIEF 1.00 1.00 102,893 3,480 36,926 143,299 PUBLIC WORKS CREW CHIEF 1.00 1.00 82,533 960 32,379 115,873 PUBLIC WORKS CREW CHIEF 1.00 1.00 102,893 3,370 36,449 142,712 PUBLIC WORKS PERSONNEL 158 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay PUBLIC WORKS CREW CHIEF 1.00 1.00 102,893 3,315 34,954 141,162 PUBLIC WORKS CREW CHIEF 1.00 1.00 102,893 3,560 37,401 143,853 PUBLIC WORKS CREW CHIEF 1.00 1.00 102,893 3,560 36,829 143,281 PUBLIC WORKS CREW CHIEF 1.00 1.00 103,184 3,370 36,561 143,115 PUBLIC WORKS DIRECTOR 1.00 1.00 282,225 5,760 63,545 351,530 PUBLIC WORKS FINANCE/ADMINISTRATIVE MANAGER 1.00 1.00 187,770 960 46,078 234,808 PUBLIC WORKS INSPECTOR II 1.00 1.00 119,826 3,040 38,711 161,577 PUBLIC WORKS INSPECTOR II 1.00 1.00 119,826 2,760 37,250 159,836 PUBLIC WORKS INSPECTOR II 1.00 1.00 123,735 960 38,768 163,463 PUBLIC WORKS INSPECTOR, SENIOR 1.00 1.00 128,460 960 40,223 169,642 PUBLIC WORKS INSPECTOR, SENIOR 1.00 1.00 128,823 3,040 39,638 171,501 PUBLIC WORKS SUPERVISOR 1.00 1.00 107,970 3,260 37,086 148,316 PUBLIC WORKS SUPERVISOR 1.00 1.00 113,096 1,180 35,973 150,249 PUBLIC WORKS SUPERVISOR 1.00 1.00 119,394 3,675 39,145 162,214 PUBLIC WORKS SUPERVISOR 1.00 1.00 119,394 960 36,692 157,046 PUBLIC WORKS SUPERVISOR 1.00 1.00 106,940 410 35,255 142,604 PUBLIC WORKS SUPERVISOR 1.00 1.00 119,394 3,040 39,029 161,462 RECORDS SPECIALIST 1.00 1.00 101,259 - 37,122 138,381 SUPERINTENDENT 1.00 1.00 171,109 - 46,614 217,722 SUPERINTENDENT 1.00 1.00 171,109 2,760 42,890 216,759 SUPERINTENDENT 1.00 1.00 171,592 - 44,613 216,206 WATER CONSERVATION COORDINATOR 1.00 1.00 124,654 3,040 40,182 167,876 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayCODE ENFORCEMENT OFFICER I 1.50 0.00 - - - - ENGINEER, ASSOCIATE 1.90 1.90 266,649 - 31,323 297,971 INTERN 1.00 1.00 43,501 - 3,921 47,361 MAINTENANCE AIDE 0.00 0.70 32,304 - 1,599 33,903 MAINTENANCE AIDE 5.25 5.25 238,752 - 28,059 266,811 MAINTENANCE AIDE 0.80 0.80 36,381 - 3,199 39,580 PUBLIC WORKS TECHNICAL AIDE 1.85 1.85 88,201 - 10,444 98,645 PUBLIC WORKS TECHNICAL AIDE 1.00 1.00 46,459 - 4,051 50,509 12,323,331 141,385 3,400,650 16,240,732 159 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01080005 - PUBLIC WORKS ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,022,792 1,009,262 1,117,116 1,577,763 41.24% 711003 - SALARIES PART TIME 47,439 55,028 93,468 43,502 -53.46% 70 - REGULAR SALARIES Total 1,070,230 1,064,290 1,210,584 1,621,264 33.92% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 842 1,745 1,740 1,740 0.00% 712006 - BILINGUAL PAY 1,256 - 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 2,098 1,745 3,540 3,540 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 176,361 153,320 225,120 271,008 20.38% 722001 - PENSION EE NORMAL COST MISC 92,273 92,234 107,575 141,430 31.47% 723002 - PENSION ER NORMAL COST MISC 86,351 83,998 110,400 150,804 36.60% 723004 - RETIREMENT PART TIME/TEMP 1,297 1,645 1,506 760 724001 - PENSION EE CONTRIB MISC (134,560) (124,133) (135,571) (184,148) 35.83% 725001 - PENSION UAL REQUIRED MISC 192,299 246,223 248,197 344,275 38.71% 725003 - PENSION UAL DISCRETIONARY MISC 75,794 128,099 78,609 93,262 18.64% 727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 727003 - CELL PHONE STIPEND 1,926 1,926 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 15,596 10,757 20,722 14,494 -30.06% 727012 - LIFE INSURANCE 914 865 1,050 1,470 40.00% 727013 - EMP ASSISTANCE PROGRAM 171 162 200 280 727016 - MEDICARE FRINGES 16,754 16,071 20,940 23,631 12.85% 727017 - PARS DC 401A 2,098 5,075 - 5,644 0.00% 727019 - SURVIVOR BENEFIT 520 301 - - 727020 - DEFERRED COMP CITY CONTRIB 5,000 9,280 5,219 2,460 -52.87% 728003 - COMPENSATED ABSENCES 36,331 37,801 40,965 55,222 34.80% 72 - BENEFITS Total 573,939 668,437 731,652 927,313 26.74% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 18,000 - - - 0.00% 73 - LUMP SUM PAYS Total 18,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 92 47 0 - -100.00% 74 - OTHER PAYS Total 92 47 0 -100.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 57,585 83,735 69,500 69,500 0.00% 811012 - SERVICES JANITORIAL - - 0.00% 811015 - SERVCES OTHER PRINT VENDOR 2,180 5,853 5,000 5,000 811027 - SERVICES CITY PRINT CONTRACT 1,343 2,725 2,500 2,500 0.00% 841060 - OTHER AGENCY FEES 34,563 53,955 61,095 70,690 15.71% 81 - CONTRACT SERVICES Total 95,671 146,268 138,095 147,690 6.95% 82 - GRANT OPERATING 821004 - GRANT EXPENSES 26,000 4,000 - - 0.00% 82 - GRANT OPERATING Total 26,000 4,000 - - 0.00% 160 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 83 - UTILITIES 831002 - UTILITIES TELEPHONE - 1,200 - -100.00% 831003 - UTILITIES NATURAL GAS - 5,411 5,519 2.00% 831004 - UTILITIES ELECTRICITY - 35,156 36,211 3.00% 83 - UTILITIES Total - 41,767 41,730 -0.09% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,571 5,825 9,150 9,150 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 5,711 - - - 0.00% 84 - SUPPLIES & MATERIALS Total 10,550 11,046 14,250 14,250 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - 600 260 -56.67% 851013 - PRINTER MAINT/SUPPLIES 983 1,923 1,000 2,300 851016 - MAINT & REPAIR BUILDING - 900 - -100.00% 85 - MAINTENANCE & REPAIR Total 983 1,923 2,500 2,560 2.40% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,759 4,419 5,900 5,900 0.00% 861003 - TRAINING 2,760 5,294 2,750 2,750 0.00% 86 - TRAVEL & TRAINING Total 7,519 9,713 8,650 8,650 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 442 - - 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 3,460 4,111 6,500 6,500 0.00% 871004 - PUBLICATIONS & DUES NOC 438 10 1,197 1,197 0.00% 871006 - UNIFORM EXPENSE 313 65 - - 0.00% 871017 - SOFTWARE LICENSE RENEWAL 699 1,469 720 720 0.00% 87 - GENERAL EXPENSES Total 4,909 6,097 8,417 8,417 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 80,303 72,806 79,459 83,835 5.51% 881005 - IT ISF REPLACEMENT CHARGE 14,969 12,876 12,876 12,353 -4.06% 881010 - WORKERS' COMP ISF MISC 17,184 17,270 17,604 21,812 23.90% 881012 - GENERAL LIABILITY INSURANCE 26,267 31,104 58,630 112,596 92.04% 881013 - UNINSURED CLAIMS CHARGE 32,841 830 789 11,236 881014 - ANNUAL OPEB CHARGE 54,797 56,236 59,356 74,838 26.08% 88 - INTERNAL SVC CHARGE Total 226,361 191,122 228,714 316,670 38.46% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 99 - - 0.00% 911004 - COMPUTER EQUIPMENT 377 - 3,800 3,800 0.00% 911039 - OFFICE FURNITURE/FIXTURES - 4,798 2,800 2,800 0.00% 90 - CAPITAL EXPENDITURES Total 476 4,798 6,600 6,600 0.00% 01080005 - PUBLIC WORKS ADMIN Total 2,036,830 2,109,486 2,394,769 3,098,685 29.39% 0108011 - WQ/CONSERVATION/ENVIRONMENTAL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 442,176 452,533 488,558 502,862 2.93% 711003 - SALARIES PART TIME 8,335 - - - 0.00% 161 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 70 - REGULAR SALARIES Total 450,511 452,533 488,558 502,862 2.93% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 60,265 67,687 67,536 67,752 0.32% 722001 - PENSION EE NORMAL COST MISC 45,920 48,815 51,208 51,201 -0.01% 723002 - PENSION ER NORMAL COST MISC 32,560 32,537 39,659 40,951 3.26% 723004 - RETIREMENT PART TIME/TEMP 313 - - - 0.00% 724001 - PENSION EE CONTRIB MISC (57,483) (55,402) (56,515) (58,068) 2.75% 725001 - PENSION UAL REQUIRED MISC 96,068 102,418 103,239 109,727 6.28% 725003 - PENSION UAL DISCRETIONARY MISC 37,865 53,284 32,698 29,724 -9.09% 727003 - CELL PHONE STIPEND 2,889 2,888 2,880 2,880 0.00% 727004 - RHS $2.50 CONTRIBUTION 4,276 4,391 3,968 3,968 0.00% 727012 - LIFE INSURANCE 315 315 315 315 0.00% 727013 - EMP ASSISTANCE PROGRAM 59 59 60 60 0.00% 727016 - MEDICARE FRINGES 6,881 6,656 8,105 7,363 -9.15% 727019 - SURVIVOR BENEFIT 173 100 - - 0.00% 727020 - DEFERRED COMP CITY CONTRIB 830 - 720 0.00% 728003 - COMPENSATED ABSENCES 15,310 15,724 17,100 17,600 2.93% 72 - BENEFITS Total 245,409 280,303 270,252 274,193 1.46% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 6,000 - - - 0.00% 73 - LUMP SUM PAYS Total 6,000 - - - 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 28,794 42,867 30,000 30,000 0.00% 811010 - NPDES ADMINISTRATION 194,538 209,218 219,000 219,000 0.00% 811011 - TMDL ADMINISTRATION 154,240 171,983 190,000 190,000 0.00% 81 - CONTRACT SERVICES Total 377,571 424,068 439,000 439,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 20 73 - - 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 447 50 1,000 1,000 0.00% 84 - SUPPLIES & MATERIALS Total 468 122 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 653 875 700 798 14.00% 85 - MAINTENANCE & REPAIR Total 653 875 700 798 14.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - - 750 750 0.00% 861003 - TRAINING - - 750 750 0.00% 86 - TRAVEL & TRAINING Total - - 1,500 1,500 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 28 5 600 600 0.00% 871004 - PUBLICATIONS & DUES NOC 275 - 500 500 0.00% 87 - GENERAL EXPENSES Total 303 5 1,100 1,100 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 4,000 4,862 5,151 5.95% 162 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 881003 - VEHICLE REPLACE ISF 2,356 3,065 2,723 2,723 0.00% 881004 - IT ISF OPERATING CHARGE 20,364 18,731 20,588 18,020 -12.47% 881005 - IT ISF REPLACEMENT CHARGE 4,177 3,593 3,593 2,851 -20.66% 881010 - WORKERS' COMP ISF MISC 7,385 6,222 5,860 6,508 11.05% 881012 - GENERAL LIABILITY INSURANCE 11,289 14,790 24,768 34,815 881013 - UNINSURED CLAIMS CHARGE 14,114 337 305 3,501 1046.77% 881014 - ANNUAL OPEB CHARGE 27,845 23,392 25,653 23,852 -7.02% 881015 - OTHER INSURANCE ISF RATES - 63 63 - -100.00% 88 - INTERNAL SVC CHARGE Total 91,530 74,193 88,417 97,422 10.19% 0108011 - WQ/CONSERVATION/ENVIRONMENTAL Total 1,172,444 1,232,100 1,290,527 1,318,284 2.15% 0108012 - TRAFFIC & TRANSPORTATION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,371,090 1,256,234 1,648,127 1,791,441 8.70% 711003 - SALARIES PART TIME 12,718 15,325 45,285 46,459 2.59% 70 - REGULAR SALARIES Total 1,383,808 1,271,560 1,693,412 1,837,899 8.53% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 4,091 3,424 3,060 3,060 0.00% 71 - SPECIAL PAYS Total 4,091 3,424 3,060 3,060 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 234,666 200,197 247,632 293,592 18.56% 722001 - PENSION EE NORMAL COST MISC 142,034 135,631 156,404 162,375 3.82% 723002 - PENSION ER NORMAL COST MISC 110,336 98,728 149,610 167,399 11.89% 723004 - RETIREMENT PART TIME/TEMP 477 575 1,698 1,626 -4.25% 724001 - PENSION EE CONTRIB MISC (194,588) (168,805) (190,328) (207,803) 9.18% 725001 - PENSION UAL REQUIRED MISC 299,195 323,294 325,886 372,916 14.43% 725003 - PENSION UAL DISCRETIONARY MISC 117,927 168,196 103,214 101,021 -2.13% 727003 - CELL PHONE STIPEND 4,393 3,991 3,840 3,840 0.00% 727004 - RHS $2.50 CONTRIBUTION 21,838 19,954 14,104 12,614 -10.56% 727012 - LIFE INSURANCE 1,062 956 1,155 1,365 18.18% 727013 - EMP ASSISTANCE PROGRAM 199 179 220 260 18.18% 727016 - MEDICARE FRINGES 22,183 19,807 28,245 26,931 -4.65% 727019 - SURVIVOR BENEFIT 577 234 - - 0.00% 727020 - DEFERRED COMP CITY CONTRIB 4,008 - 3,120 0.00% 728003 - COMPENSATED ABSENCES 51,865 49,632 57,684 62,700 8.70% 72 - BENEFITS Total 812,165 856,578 899,365 1,001,956 11.41% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 22,000 - - - 0.00% 73 - LUMP SUM PAYS Total 22,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 14,791 14,094 7,297 7,297 0.00% 74 - OTHER PAYS Total 14,791 14,094 7,297 7,297 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 83,558 256,439 239,388 250,519 4.65% 811015 - SERVCES OTHER PRINT VENDOR 2,822 - 5,000 5,000 0.00% 163 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 811027 - SERVICES CITY PRINT CONTRACT - - 1,000 1,000 0.00% 81 - CONTRACT SERVICES Total 86,380 256,439 245,388 256,519 4.54% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,034 1,721 3,500 3,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 38 1,319 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS Total 2,072 3,040 6,500 6,500 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 2,872 3,705 3,000 3,362 12.07% 851010 - MAINT & REPAIR EQUIPMENT 318,437 624,623 540,566 540,566 0.00% 851014 - MAINT & REPAIR DAMAGE 38,582 74,270 50,000 50,000 0.00% 85 - MAINTENANCE & REPAIR Total 359,891 702,598 593,566 593,928 0.06% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 429 2,724 500 500 0.00% 861003 - TRAINING 449 20 1,125 1,125 0.00% 86 - TRAVEL & TRAINING Total 878 2,744 1,625 1,625 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 765 - 3,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 21 33 200 200 0.00% 871004 - PUBLICATIONS & DUES NOC 5,677 - 3,900 900 -76.92% 871006 - UNIFORM EXPENSE 185 223 - - 87 - GENERAL EXPENSES Total 5,883 1,021 4,100 4,100 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 38,000 9,000 10,940 11,591 5.95% 881003 - VEHICLE REPLACE ISF 31,285 9,160 8,246 8,246 0.00% 881004 - IT ISF OPERATING CHARGE 79,506 66,995 73,802 70,186 -4.90% 881005 - IT ISF REPLACEMENT CHARGE 16,709 13,175 13,175 11,403 -13.45% 881010 - WORKERS' COMP ISF MISC 25,018 22,585 20,764 23,975 15.46% 881012 - GENERAL LIABILITY INSURANCE 38,244 47,885 77,982 116,152 48.95% 881013 - UNINSURED CLAIMS CHARGE 47,815 1,163 993 12,011 1109.09% 881014 - ANNUAL OPEB CHARGE 87,835 73,839 87,822 81,064 -7.69% 881015 - OTHER INSURANCE ISF RATES - 126 126 - -100.00% 88 - INTERNAL SVC CHARGE Total 364,412 243,929 293,852 334,627 13.88% 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES - 38,246 0.00% 911004 - COMPUTER EQUIPMENT - 950 1,500 - -100.00% 911024 - EQUIPMENT N.O.C.- 4,200 0.00% 911039 - OFFICE FURNITURE/FIXTURES 676 5,676 2,500 81,153 3146.13% 90 - CAPITAL EXPENDITURES Total 676 6,626 4,000 - -100.00% 0108012 - TRAFFIC & TRANSPORTATION Total 3,057,046 3,362,055 3,752,164 4,051,511 7.98% 0108031 - PARKS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 682,958 725,111 832,422 812,979 -2.34% 711003 - SALARIES PART TIME - 33,545 36,381 8.46% 164 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 70 - REGULAR SALARIES Total 682,958 725,111 865,967 12,336 -98.58% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - - - 0.00% 712004 - CERTIFICATION PAY 1,295 1,311 1,320 1,320 0.00% 71 - SPECIAL PAYS Total 1,295 1,311 1,320 1,320 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 182,559 173,929 202,608 180,672 -10.83% 722001 - PENSION EE NORMAL COST MISC 63,903 68,750 80,065 77,650 -3.02% 723002 - PENSION ER NORMAL COST MISC 54,894 57,303 75,159 72,099 -4.07% 723004 - RETIREMENT PART TIME/TEMP - 1,258 - -100.00% 724001 - PENSION EE CONTRIB MISC (88,754) (86,995) (96,543) (94,362) -2.26% 725001 - PENSION UAL REQUIRED MISC 161,012 152,997 154,224 177,396 15.02% 725003 - PENSION UAL DISCRETIONARY MISC 63,462 79,598 48,846 48,055 -1.62% 727003 - CELL PHONE STIPEND 5,036 5,405 5,760 6,720 16.67% 727004 - RHS $2.50 CONTRIBUTION 9,342 9,363 15,380 8,776 -42.94% 727012 - LIFE INSURANCE 894 864 945 945 0.00% 727013 - EMP ASSISTANCE PROGRAM 169 163 180 180 0.00% 727016 - MEDICARE FRINGES 11,233 11,526 15,597 12,523 -19.71% 727019 - SURVIVOR BENEFIT 462 234 - - 0.00% 727020 - DEFERRED COMP CITY CONTRIB 1,426 1,411 1,500 1,500 0.00% 728003 - COMPENSATED ABSENCES 26,765 23,488 29,135 28,454 -2.34% 72 - BENEFITS Total 492,402 498,037 534,114 520,608 -2.53% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 16,000 - - - 0.00% 73 - LUMP SUM PAYS Total 16,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 27,736 31,077 36,050 36,050 0.00% 713008 - CALL BACK PAY 326 - 1,500 1,500 0.00% 74 - OTHER PAYS Total 28,062 31,077 37,550 37,550 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 4,800 5,030 5,000 5,000 0.00% 811008 - SERVICES PROFESSIONAL 8,575 13,232 10,000 11,122 11.22% 811017 - SERVICES CONTRACT 143,652 145,857 120,861 120,861 0.00% 811018 - CONTRACT SERVICES MEDIANS 2,049,857 2,335,976 2,091,426 2,141,000 2.37% 811020 - CONTRACT SERVICES PARK/FACILTY 2,352,152 2,217,610 2,393,833 2,434,409 1.70% 811026 - CONTRACT SERVICES CIVIC CENTER 242,352 256,102 241,445 241,445 0.00% 811027 - SERVICES CITY PRINT CONTRACT 94 - 454 454 0.00% 851030 - TURF RENOVATION 197,636 158,044 190,100 190,100 0.00% 81 - CONTRACT SERVICES Total 4,999,120 5,131,852 5,053,119 5,144,390 1.81% 83 - UTILITIES 831001 - TELECOMM DATALINES 570 798 1,200 1,200 0.00% 831004 - UTILITIES ELECTRICITY 58,397 62,245 67,157 69,172 3.00% 831005 - UTILITIES WATER 1,379,531 1,315,852 1,450,000 1,450,000 0.00% 83 - UTILITIES Total 1,438,498 1,378,895 1,518,357 1,520,372 0.13% 165 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 81 888 1,000 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 3,990 37,543 5,000 5,000 0.00% 841029 - SAFETY EQUIPMENT 1,223 1,567 2,500 2,500 0.00% 841037 - SIGN INSTALLATION MATRLS 1,179 - - 0.00% 841038 - INSCTCDES/HRBCDES/FNGCDES 164 - - 0.00% 841039 - PLANT MATERIALS 26,009 23,345 30,000 25,000 -16.67% 841041 - SOIL AMENDMENTS 27,028 18,292 17,500 17,500 0.00% 841044 - TOOLS INSTRUMENTS ETC 2,859 4,558 3,500 3,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 94,500 229,830 53,000 65,000 22.64% 841055 - HAZARD MITIGATION 253,484 277,995 314,155 314,155 0.00% 84 - SUPPLIES & MATERIALS Total 410,516 594,019 426,655 433,655 1.64% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 23,730 23,724 25,000 27,650 10.60% 851010 - MAINT & REPAIR EQUIPMENT 8,552 4,867 5,500 5,500 0.00% 851013 - PRINTER MAINT/SUPPLIES 1,653 2,202 1,500 1,500 0.00% 851014 - MAINT & REPAIR DAMAGE 33,775 78,492 - - 0.00% 851037 - MAINT & REPAIR NOC 52,899 118,811 48,069 48,069 0.00% 851038 - MAINT IRRIGATION REPAIR 234,233 499,645 188,190 188,190 0.00% 851040 - MAINT DRNKNG FOU REPAIR 2,642 1,453 5,000 5,000 0.00% 851065 - NWP COAST REIMBURSEMENT 122,452 63,069 60,620 64,330 6.12% 851069 - DONATED BENCH & TREE PURCHASES 5,216 - 12,000 - -100.00% 851072 - SEWER FEES: FIXED + USE 6,436 5,889 8,500 8,500 0.00% 85 - MAINTENANCE & REPAIR Total 491,587 798,153 354,379 348,739 -1.59% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,938 1,750 1,750 0.00% 861003 - TRAINING 2,279 3,518 2,000 2,000 0.00% 86 - TRAVEL & TRAINING Total 2,279 5,456 3,750 3,750 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 245 659 - - 0.00% 871004 - PUBLICATIONS & DUES NOC 982 253 2,000 2,000 0.00% 871006 - UNIFORM EXPENSE 5,751 4,968 4,777 4,777 0.00% 87 - GENERAL EXPENSES Total 6,978 5,879 6,777 6,777 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 64,625 80,000 83,871 104,315 24.38% 881003 - VEHICLE REPLACE ISF 30,726 64,282 66,304 88,506 33.49% 881004 - IT ISF OPERATING CHARGE 53,220 42,863 47,195 51,638 9.41% 881005 - IT ISF REPLACEMENT CHARGE 11,139 8,384 8,384 8,362 -0.27% 881010 - WORKERS' COMP ISF MISC 12,934 23,597 23,088 28,219 22.22% 881012 - GENERAL LIABILITY INSURANCE 19,771 62,933 74,544 100,678 35.06% 881013 - UNINSURED CLAIMS CHARGE 24,719 650 500 6,639 1229.02% 881014 - ANNUAL OPEB CHARGE 50,238 34,944 43,709 38,562 -11.78% 881015 - OTHER INSURANCE ISF RATES - 3,367 3,367 - -100.00% 88 - INTERNAL SVC CHARGE Total 267,372 321,021 350,962 426,919 21.64% 90 - CAPITAL EXPENDITURES 911008 - PUBLIC LANDSCAPE ENHANCEMENTS 416,118 353,230 307,000 307,000 0.00% 166 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 911024 - EQUIPMENT N.O.C.- 1,195 2,000 2,000 0.00% 90 - CAPITAL EXPENDITURES Total 416,118 354,425 309,000 309,000 0.00% 0108031 - PARKS Total 9,253,185 9,845,236 9,461,950 9,602,442 1.48% 0108032 - TREES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 176,074 181,342 194,114 209,832 8.10% 70 - REGULAR SALARIES Total 176,074 181,342 194,114 209,832 8.10% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 687 687 685 685 0.00% 71 - SPECIAL PAYS Total 687 687 685 685 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 45,033 45,124 45,024 45,168 0.32% 722001 - PENSION EE NORMAL COST MISC 14,768 16,505 17,870 18,960 6.10% 723002 - PENSION ER NORMAL COST MISC 14,459 15,231 18,326 19,840 8.26% 724001 - PENSION EE CONTRIB MISC (22,018) (22,294) (22,512) (24,449) 8.60% 725001 - PENSION UAL REQUIRED MISC 32,697 40,850 41,177 45,786 11.19% 725003 - PENSION UAL DISCRETIONARY MISC 12,887 21,252 13,042 12,403 -4.90% 727003 - CELL PHONE STIPEND 963 963 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION - 21 1,872 1,872 0.00% 727012 - LIFE INSURANCE 207 209 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00% 727016 - MEDICARE FRINGES 2,859 2,851 3,491 3,097 -11.31% 727019 - SURVIVOR BENEFIT 115 67 - - 0.00% 727020 - DEFERRED COMP CITY CONTRIB 298 302 300 300 0.00% 728003 - COMPENSATED ABSENCES 5,847 6,271 6,794 7,344 8.10% 72 - BENEFITS Total 108,153 127,391 126,594 131,531 3.90% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 0.00% 73 - LUMP SUM PAYS Total 4,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 6,529 3,960 5,198 5,198 0.00% 74 - OTHER PAYS Total 6,529 3,960 5,198 5,198 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 12,527 34,162 30,000 30,000 0.00% 811017 - SERVICES CONTRACT 1,999,758 1,788,822 1,997,518 1,997,518 0.00% 811027 - SERVICES CITY PRINT CONTRACT - - 0.00% 81 - CONTRACT SERVICES Total 2,012,285 1,822,984 2,027,518 2,027,518 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 798 380 800 800 0.00% 83 - UTILITIES Total 798 380 800 800 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 27 96 300 300 0.00% 167 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 841015 - SPECIAL DEPT SUPPLIES NOC 5,455 4,992 10,000 10,000 0.00% 841039 - PLANT MATERIALS - 10,000 0.00% 841044 - TOOLS INSTRUMENTS ETC - 1,970 750 750 0.00% 84 - SUPPLIES & MATERIALS Total 5,482 7,058 11,050 11,036 -0.13% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC - - 0.00% 851007 - AUTOMOTIVE FUEL/WASH 1,206 1,070 2,107 2,318 10.01% 851010 - MAINT & REPAIR EQUIPMENT - - 2,500 2,500 0.00% 851014 - MAINT & REPAIR DAMAGE 1,738 1,323 10,000 5,000 -50.00% 851037 - MAINT & REPAIR NOC - 185 - - 0.00% 85 - MAINTENANCE & REPAIR Total 2,945 2,578 14,607 9,818 -32.79% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - - 0.00% 861003 - TRAINING 610 2,189 1,500 1,500 0.00% 86 - TRAVEL & TRAINING Total 610 2,189 1,500 1,500 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP - 440 - - 0.00% 871004 - PUBLICATIONS & DUES NOC 766 394 700 700 0.00% 871006 - UNIFORM EXPENSE 1,332 1,054 300 300 0.00% 87 - GENERAL EXPENSES Total 2,098 1,888 1,000 1,000 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 5,000 625 760 805 5.95% 881003 - VEHICLE REPLACE ISF 2,077 2,194 1,988 1,988 0.00% 881004 - IT ISF OPERATING CHARGE 13,793 12,698 13,936 12,224 -12.28% 881005 - IT ISF REPLACEMENT CHARGE 2,785 2,396 2,396 1,901 -20.64% 881010 - WORKERS' COMP ISF MISC 2,821 4,425 6,039 7,272 20.42% 881012 - GENERAL LIABILITY INSURANCE 4,312 7,337 11,896 16,291 36.95% 881013 - UNINSURED CLAIMS CHARGE 5,391 138 132 1,507 1040.73% 881014 - ANNUAL OPEB CHARGE 11,251 9,330 10,193 9,953 -2.35% 881015 - OTHER INSURANCE ISF RATES - 187 187 - -100.00% 88 - INTERNAL SVC CHARGE Total 47,429 39,330 47,525 51,942 9.29% 0108032 - TREES Total 2,367,089 2,189,787 2,430,592 2,460,874 1.25% 0108041 - FACILITY MAINTENANCE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 530,123 595,247 670,510 710,776 6.01% 70 - REGULAR SALARIES Total 530,123 595,247 670,510 710,776 6.01% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 433 530 495 495 0.00% 71 - SPECIAL PAYS Total 433 530 495 495 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 125,996 132,762 180,096 169,380 -5.95% 722001 - PENSION EE NORMAL COST MISC 39,890 45,573 62,110 61,719 -0.63% 723002 - PENSION ER NORMAL COST MISC 43,626 49,016 62,869 68,088 8.30% 168 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 724001 - PENSION EE CONTRIB MISC (59,069) (63,902) (77,731) (81,796) 5.23% 725001 - PENSION UAL REQUIRED MISC 96,294 152,332 153,553 155,095 1.00% 725003 - PENSION UAL DISCRETIONARY MISC 37,955 79,252 48,633 42,014 -13.61% 727003 - CELL PHONE STIPEND 3,114 4,896 4,920 5,340 8.54% 727004 - RHS $2.50 CONTRIBUTION 7,097 5,436 5,848 3,604 -38.37% 727012 - LIFE INSURANCE 657 713 840 840 0.00% 727013 - EMP ASSISTANCE PROGRAM 124 136 160 160 0.00% 727016 - MEDICARE FRINGES 8,524 9,228 12,412 10,391 -16.29% 727019 - SURVIVOR BENEFIT 346 201 - - 0.00% 727020 - DEFERRED COMP CITY CONTRIB 1,103 880 900 900 0.00% 728003 - COMPENSATED ABSENCES 20,036 23,386 23,468 24,877 6.01% 72 - BENEFITS Total 325,694 439,909 478,078 460,612 -3.65% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 0.00% 73 - LUMP SUM PAYS Total 13,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 12,999 8,626 9,506 9,506 0.00% 713008 - CALL BACK PAY 428 1,232 1,030 1,030 0.00% 713009 - STAND BY PAY 1,549 2,112 500 500 0.00% 74 - OTHER PAYS Total 14,976 11,970 11,036 11,036 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 455 225 - - 0.00% 811012 - SERVICES JANITORIAL 869,431 944,504 951,490 996,032 100.00% 811017 - SERVICES CONTRACT 184,882 170,012 184,213 185,817 0.87% 811020 - CONTRACT SERVICES PARK/FACILTY - 75,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 32 - - - 0.00% 81 - CONTRACT SERVICES Total 1,054,801 1,114,741 1,135,703 1,256,849 10.67% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 9,564 15,109 10,520 10,730 2.00% 831004 - UTILITIES ELECTRICITY 260,723 312,237 299,831 308,826 3.00% 831005 - UTILITIES WATER 192,504 190,727 200,000 200,000 0.00% 83 - UTILITIES Total 462,790 518,073 510,351 519,556 1.80% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 36 423 1,250 1,250 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 3,493 4,406 2,500 2,500 0.00% 841044 - TOOLS INSTRUMENTS ETC 10,322 31,422 10,000 10,000 0.00% 84 - SUPPLIES & MATERIALS Total 13,850 36,252 13,750 13,750 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 114,095 172,758 115,750 121,835 5.26% 851007 - AUTOMOTIVE FUEL/WASH 15,172 15,484 16,000 17,629 10.18% 851013 - PRINTER MAINT/SUPPLIES 328 - - - 0.00% 851016 - MAINT & REPAIR BUILDING 517,133 964,742 555,672 591,682 6.48% 851031 - MAINT BBSC 22,772 30,134 31,887 31,887 0.00% 851037 - MAINT & REPAIR NOC 2,195 3,251 1,000 1,000 0.00% 851066 - SEWER USE FEE/PROP TAX 53,498 54,178 55,000 56,925 3.50% 169 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 851072 - SEWER FEES: FIXED + USE 20,139 19,958 25,000 25,000 0.00% 851074 - ELECTRIC VEHICLE OPERATING 14,059 17,235 20,000 20,000 0.00% 85 - MAINTENANCE & REPAIR Total 759,389 1,277,740 820,309 865,958 5.56% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 84 60 1,550 1,550 0.00% 861003 - TRAINING 65 3,249 1,125 1,125 0.00% 86 - TRAVEL & TRAINING Total 149 3,309 2,675 2,675 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 70 - - 0.00% 871006 - UNIFORM EXPENSE 5,581 4,867 2,015 2,015 0.00% 87 - GENERAL EXPENSES Total 5,581 4,937 2,015 2,015 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 31,000 31,000 37,681 47,006 24.75% 881003 - VEHICLE REPLACE ISF 18,753 21,584 29,466 33,982 15.33% 881004 - IT ISF OPERATING CHARGE 46,649 45,879 50,521 44,103 -12.70% 881005 - IT ISF REPLACEMENT CHARGE 9,747 8,983 8,983 7,127 -20.66% 881010 - WORKERS' COMP ISF MISC 9,665 16,821 21,817 26,015 19.24% 881012 - GENERAL LIABILITY INSURANCE 14,774 30,004 48,749 63,487 30.23% 881013 - UNINSURED CLAIMS CHARGE 18,471 457 488 5,353 996.58% 881014 - ANNUAL OPEB CHARGE 32,784 34,792 35,863 33,714 -5.99% 881015 - OTHER INSURANCE ISF RATES - 1,122 1,122 - -100.00% 88 - INTERNAL SVC CHARGE Total 181,844 190,644 234,690 260,788 11.12% 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT - - 85,000 85,000 0.00% 90 - CAPITAL EXPENDITURES Total - - 85,000 85,000 0.00% 0108041 - FACILITY MAINTENANCE Total 3,362,630 4,193,352 3,964,613 4,189,510 5.67% 0108051 - REFUSE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 36,998 91,487 106,468 121,251 13.88% 711003 - SALARIES PART TIME 31,266 23,433 41,724 41,993 0.64% 70 - REGULAR SALARIES Total 68,263 114,921 148,192 163,243 10.16% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 8,745 20,132 22,512 22,584 0.32% 721002 - CAFETERIA ALLOWANCE PT 917 - - - 0.00% 722001 - PENSION EE NORMAL COST MISC 2,809 5,947 11,544 12,602 9.17% 723002 - PENSION ER NORMAL COST MISC 5,129 10,991 16,034 16,580 3.40% 723004 - RETIREMENT PART TIME/TEMP 6 - 1,565 1,565 0.00% 724001 - PENSION EE CONTRIB MISC (4,807) (11,141) (17,152) (18,107) 5.56% 725001 - PENSION UAL REQUIRED MISC 36,213 35,654 35,940 26,458 -26.38% 725003 - PENSION UAL DISCRETIONARY MISC 14,273 18,549 11,383 7,167 -37.04% 727003 - CELL PHONE STIPEND 695 849 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 87 55 3,406 3,406 0.00% 727012 - LIFE INSURANCE 44 96 105 210 100.00% 727013 - EMP ASSISTANCE PROGRAM 8 18 20 40 100.00% 170 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 727016 - MEDICARE FRINGES 898 1,760 2,489 2,297 -7.72% 727020 - DEFERRED COMP CITY CONTRIB 15 12 - - 0.00% 728003 - COMPENSATED ABSENCES - 4,406 3,726 4,244 13.89% 72 - BENEFITS Total 65,032 87,329 92,532 80,005 -13.54% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 11,237 11,184 10,000 10,000 0.00% 74 - OTHER PAYS Total 11,237 11,184 10,000 10,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 18,252 122,038 6,605 2,500 -62.15% 811017 - SERVICES CONTRACT 121,844 91,697 156,170 158,991 1.81% 811027 - SERVICES CITY PRINT CONTRACT - - 209 209 0.00% 811031 - BEACH TRASHCAN COLLECTION 760,637 736,879 850,763 860,961 841060 - OTHER AGENCY FEES 10,604 10,604 12,500 12,500 0.00% 81 - CONTRACT SERVICES Total 911,337 961,218 1,026,247 1,035,161 0.87% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 128 - - 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 1,853 2,021 1,250 1,250 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 2,265 3,681 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS Total 4,119 5,830 4,250 4,250 0.00% 85 - MAINTENANCE & REPAIR 851006 - RESID REFUSE COLLECTION 6,355,984 8,032,680 8,730,724 9,275,794 6.24% 851007 - AUTOMOTIVE FUEL/WASH 6,764 5,756 7,000 7,713 10.19% 851013 - PRINTER MAINT/SUPPLIES - - 300 300 0.00% 85 - MAINTENANCE & REPAIR Total 6,362,747 8,038,436 8,738,024 9,283,807 6.25% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - - 1,000 1,000 0.00% 861003 - TRAINING 158 777 1,000 5,105 410.53% 86 - TRAVEL & TRAINING Total 158 777 2,000 6,105 205.26% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP - 400 400 400 0.00% 871002 - ADVERT & PUB RELATIONS 28,042 1,012 4,000 4,000 0.00% 871006 - UNIFORM EXPENSE - 774 750 750 0.00% 87 - GENERAL EXPENSES Total 28,042 2,186 5,150 5,150 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 37,500 50,500 56,522 17,386 -69.24% 881003 - VEHICLE REPLACE ISF 5,013 56,890 8,726 13,684 56.82% 881004 - IT ISF OPERATING CHARGE 7,221 9,682 10,610 9,326 -12.10% 881005 - IT ISF REPLACEMENT CHARGE 1,392 1,797 1,797 1,425 -20.69% 881010 - WORKERS' COMP ISF MISC 1,684 2,090 2,429 2,642 8.73% 881012 - GENERAL LIABILITY INSURANCE 2,574 17,123 20,650 17,629 -14.63% 881013 - UNINSURED CLAIMS CHARGE 3,219 114 110 1,157 951.40% 881014 - ANNUAL OPEB CHARGE 7,764 6,555 5,590 5,751 2.88% 881015 - OTHER INSURANCE ISF RATES - 379 379 - -100.00% 88 - INTERNAL SVC CHARGE Total 66,367 145,129 106,813 69,000 -35.40% 171 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 0108051 - REFUSE Total 7,517,302 9,367,009 10,133,208 10,656,722 5.17% 0108061 - STREETS/ASPHALT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,728,307 1,824,862 2,062,120 2,318,665 12.44% 711003 - SALARIES PART TIME 82,951 134,485 220,137 271,056 23.13% 70 - REGULAR SALARIES Total 1,811,259 1,959,347 2,282,257 2,589,721 13.47% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - - 750 750 0.00% 712004 - CERTIFICATION PAY 5,619 5,301 5,260 6,000 14.07% 712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 7,424 7,106 7,810 8,550 9.48% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 472,306 473,341 562,800 587,184 4.33% 722001 - PENSION EE NORMAL COST MISC 169,838 188,582 201,149 238,500 18.57% 723002 - PENSION ER NORMAL COST MISC 134,579 154,699 183,484 234,966 28.06% 723004 - RETIREMENT PART TIME/TEMP 1,995 371 8,255 9,386 13.70% 724001 - PENSION EE CONTRIB MISC (225,698) (239,652) (239,225) (298,349) 24.71% 725001 - PENSION UAL REQUIRED MISC 497,313 494,302 498,266 505,944 1.54% 725003 - PENSION UAL DISCRETIONARY MISC 196,015 257,164 157,810 137,057 -13.15% 727003 - CELL PHONE STIPEND 9,772 11,072 11,040 11,040 0.00% 727004 - RHS $2.50 CONTRIBUTION 22,240 36,491 30,148 23,426 -22.30% 727012 - LIFE INSURANCE 2,309 2,426 2,625 2,835 8.00% 727013 - EMP ASSISTANCE PROGRAM 434 456 500 540 8.00% 727016 - MEDICARE FRINGES 31,193 33,698 41,516 38,246 -7.88% 727019 - SURVIVOR BENEFIT 1,328 736 - - 0.00% 727020 - DEFERRED COMP CITY CONTRIB 4,686 4,239 4,200 4,200 0.00% 728003 - COMPENSATED ABSENCES 72,430 75,886 72,174 81,153 12.44% 72 - BENEFITS Total 1,390,741 1,493,812 1,534,741 1,576,129 2.70% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 44,000 - - - 0.00% 73 - LUMP SUM PAYS Total 44,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 171,772 171,778 151,531 151,531 0.00% 713008 - CALL BACK PAY 11,867 17,174 4,120 4,120 0.00% 713009 - STAND BY PAY 23,177 24,153 28,052 28,052 0.00% 74 - OTHER PAYS Total 206,816 213,105 183,703 183,703 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - 14,996 1,200 1,200 0.00% 811008 - SERVICES PROFESSIONAL 105,359 51,899 10,000 10,000 0.00% 811017 - SERVICES CONTRACT 40,304 306,875 152,305 202,305 32.83% 811027 - SERVICES CITY PRINT CONTRACT 102 - - 0.00% 811032 - STEAM CLEANING 274,884 256,749 279,697 285,944 2.23% 811034 - CONTRACT STRIPING 162,769 111,607 171,191 177,558 3.72% 811063 - SERVICES SAND MANAGEMENT - - 0.00% 172 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 81 - CONTRACT SERVICES Total 583,418 742,128 614,393 677,008 10.19% 83 - UTILITIES 831001 - TELECOMM DATALINES 266 304 600 600 0.00% 83 - UTILITIES Total 266 304 600 600 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 644 1,357 990 990 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 90,546 328,768 126,000 126,000 0.00% 841026 - STREET CLEANING EXPENSE - - 1,000 1,000 0.00% 841032 - TRAFFIC SUPPLIES 28,784 36,919 17,700 17,700 0.00% 841035 - SIGNS 60,519 49,281 42,000 42,000 0.00% 841036 - SIGN MATERIALS 3,072 6,380 5,000 5,000 0.00% 841042 - ASPHALT MATERIALS 119,229 96,367 127,400 127,400 0.00% 841043 - CONCRETE MATERIALS 60,393 79,025 65,000 65,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 41,139 53,421 50,000 50,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 25,015 26,846 20,000 20,000 0.00% 84 - SUPPLIES & MATERIALS Total 429,341 678,364 455,090 455,090 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC - - - 851007 - AUTOMOTIVE FUEL/WASH 102,960 172,248 100,000 110,144 10.14% 851010 - MAINT & REPAIR EQUIPMENT 1,306 2,365 2,000 2,000 0.00% 851013 - PRINTER MAINT/SUPPLIES 1,340 2,465 1,950 1,950 0.00% 851014 - MAINT & REPAIR DAMAGE 938 23,326 - - 0.00% 851037 - MAINT & REPAIR NOC 23 - 700 700 0.00% 851041 - MAINT PIERS/FLOATS/DOCKS 10,803 18,428 10,000 10,000 0.00% 851042 - MAINTENANCE BEACHES 36,028 75,378 24,500 24,500 0.00% 851044 - MAINT TRAFFIC CONTROL - 0.00% 85 - MAINTENANCE & REPAIR Total 153,399 294,210 139,150 149,294 7.29% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 15 300 300 0.00% 861003 - TRAINING 1,546 20,569 2,000 2,000 0.00% 86 - TRAVEL & TRAINING Total 1,546 20,584 2,300 2,300 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP - 362 - - 0.00% 871004 - PUBLICATIONS & DUES NOC 362 - 200 200 0.00% 871006 - UNIFORM EXPENSE 19,209 20,204 16,024 16,024 0.00% 87 - GENERAL EXPENSES Total 19,571 20,566 16,224 16,224 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 368,500 409,500 424,797 459,116 8.08% 881003 - VEHICLE REPLACE ISF 438,926 575,415 708,859 690,114 -2.64% 881004 - IT ISF OPERATING CHARGE 178,075 189,042 208,369 181,761 -12.77% 881005 - IT ISF REPLACEMENT CHARGE 37,596 37,406 37,406 29,695 -20.61% 881010 - WORKERS' COMP ISF MISC 35,483 75,378 85,636 106,520 24.39% 881012 - GENERAL LIABILITY INSURANCE 54,240 215,226 270,500 314,059 16.10% 881013 - UNINSURED CLAIMS CHARGE 67,814 1,910 1,766 18,496 947.45% 881014 - ANNUAL OPEB CHARGE 147,709 112,897 108,964 109,981 0.93% 173 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 881015 - OTHER INSURANCE ISF RATES - 12,534 12,534 - -100.00% 88 - INTERNAL SVC CHARGE Total 1,328,342 1,629,309 1,858,831 1,909,742 2.74% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 1,117 - 1,000 1,000 0.00% 911016 - ROLLING EQUIPMENT - 43,085 228,228 228,228 0.00% 911024 - EQUIPMENT N.O.C.- - 7,000 7,000 0.00% 90 - CAPITAL EXPENDITURES Total 1,117 43,085 236,228 236,228 0.00% 0108061 - STREETS/ASPHALT Total 5,977,240 7,101,921 7,331,328 7,804,589 6.46% 01080801 - ENGINEERING SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 2,239,636 2,404,351 2,570,042 2,703,150 5.18% 711003 - SALARIES PART TIME 159,297 134,302 328,951 354,849 7.87% 70 - REGULAR SALARIES Total 2,398,932 2,538,653 2,898,993 3,057,999 5.48% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 71 - - 2,080 0.00% 712004 - CERTIFICATION PAY - 1,000 995 995 0.00% 712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 1,876 2,805 2,795 4,875 74.41% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 299,915 329,874 382,704 383,928 0.32% 721002 - CAFETERIA ALLOWANCE PT 900 - - 0.00% 722001 - PENSION EE NORMAL COST MISC 191,898 215,462 241,793 277,180 14.64% 723002 - PENSION ER NORMAL COST MISC 189,338 197,952 236,359 284,270 20.27% 723004 - RETIREMENT PART TIME/TEMP 1,516 1,258 12,336 12,336 0.00% 724001 - PENSION EE CONTRIB MISC (281,830) (285,707) (297,390) (353,791) 18.97% 725001 - PENSION UAL REQUIRED MISC 502,399 618,257 623,214 585,268 -6.09% 725003 - PENSION UAL DISCRETIONARY MISC 198,020 321,653 197,384 158,545 -19.68% 727001 - CAR ALLOWANCE 3,610 3,610 3,600 3,600 0.00% 727003 - CELL PHONE STIPEND 9,628 10,367 10,560 10,560 0.00% 727004 - RHS $2.50 CONTRIBUTION 20,899 30,319 21,208 21,208 0.00% 727012 - LIFE INSURANCE 1,554 1,721 1,785 1,995 11.76% 727013 - EMP ASSISTANCE PROGRAM 311 341 340 380 11.76% 727015 - UNEMPLOYMENT EXPENSE 858 24,979 - - 0.00% 727016 - MEDICARE FRINGES 37,752 39,923 47,816 44,814 727019 - SURVIVOR BENEFIT 981 602 - - 0.00% 727020 - DEFERRED COMP CITY CONTRIB - 7,371 4,000 4,560 14.00% 728003 - COMPENSATED ABSENCES 73,478 87,829 89,951 94,610 5.18% 72 - BENEFITS Total 1,250,327 1,606,709 1,575,660 1,529,463 -2.93% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 30,000 - - - 0.00% 73 - LUMP SUM PAYS Total 30,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 112,281 170,348 77,191 77,191 0.00% 74 - OTHER PAYS Total 112,281 170,348 77,191 77,191 0.00% 174 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 248,652 175,867 55,061 67,425 22.45% 811015 - SERVCES OTHER PRINT VENDOR 7,214 12,312 9,527 10,027 5.25% 811027 - SERVICES CITY PRINT CONTRACT - - 500 - 0.00% 81 - CONTRACT SERVICES Total 255,866 188,179 65,088 77,452 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 3,163 2,938 4,000 4,000 0.00% 831002 - UTILITIES TELEPHONE 857 982 1,000 1,000 0.00% 83 - UTILITIES Total 4,019 3,920 5,000 5,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 359 982 1,500 1,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 2,642 3,882 2,100 2,100 0.00% 841044 - TOOLS INSTRUMENTS ETC 901 - - 0.00% 84 - SUPPLIES & MATERIALS Total 3,002 5,765 3,600 3,600 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 15,632 16,090 16,000 17,605 10.03% 851013 - PRINTER MAINT/SUPPLIES 450 528 1,500 1,500 0.00% 85 - MAINTENANCE & REPAIR Total 16,082 16,618 17,500 19,105 9.17% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,176 9,231 3,000 - -100.00% 861003 - TRAINING 3,127 6,834 3,000 39,777 1225.90% 86 - TRAVEL & TRAINING Total 4,303 16,065 6,000 - -100.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 3,338 - 3,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 41 91 250 250 0.00% 871004 - PUBLICATIONS & DUES NOC 9,864 108 4,000 500 -87.50% 871006 - UNIFORM EXPENSE 2,340 1,625 1,500 1,500 0.00% 871017 - SOFTWARE LICENSE RENEWAL 22,379 29,868 25,000 25,000 0.00% 87 - GENERAL EXPENSES Total 34,623 35,029 30,750 30,750 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 55,500 53,500 65,030 74,695 14.86% 881003 - VEHICLE REPLACE ISF 15,698 44,491 45,913 51,843 12.92% 881004 - IT ISF OPERATING CHARGE 111,376 116,164 128,015 120,902 -5.56% 881005 - IT ISF REPLACEMENT CHARGE 23,463 22,937 22,937 19,718 -14.03% 881010 - WORKERS' COMP ISF MISC 35,444 34,655 39,620 41,710 5.28% 881012 - GENERAL LIABILITY INSURANCE 54,180 97,452 170,859 227,323 33.05% 881013 - UNINSURED CLAIMS CHARGE 67,739 1,799 1,907 21,015 1001.73% 881014 - ANNUAL OPEB CHARGE 138,093 118,557 134,948 127,225 -5.72% 881015 - OTHER INSURANCE ISF RATES - 885 885 - -100.00% 88 - INTERNAL SVC CHARGE Total 501,492 490,439 610,115 684,431 12.18% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 986 1,205 2,500 2,500 0.00% 911039 - OFFICE FURNITURE/FIXTURES 741 - - 0.00% 175 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 90 - CAPITAL EXPENDITURES Total 986 1,947 2,500 2,500 0.00% 01080801 - ENGINEERING SERVICES Total 4,613,790 5,076,476 5,295,192 5,498,366 3.84% 01080807 - MOD ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 277,440 283,797 306,339 - -100.00% 70 - REGULAR SALARIES Total 277,440 283,797 306,339 - -100.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 65,790 65,881 45,024 - -100.00% 722001 - PENSION EE NORMAL COST MISC 22,207 23,791 26,698 - -100.00% 723002 - PENSION ER NORMAL COST MISC 24,981 25,067 30,787 - -100.00% 724001 - PENSION EE CONTRIB MISC (35,741) (34,741) (35,753) - 0.00% 725001 - PENSION UAL REQUIRED MISC 91,711 64,207 64,722 - -100.00% 725003 - PENSION UAL DISCRETIONARY MISC 36,148 33,404 20,499 - -100.00% 727001 - CAR ALLOWANCE 3,610 3,610 3,600 - -100.00% 727003 - CELL PHONE STIPEND 963 963 960 - -100.00% 727004 - RHS $2.50 CONTRIBUTION 3,390 2,753 10,246 - -100.00% 727012 - LIFE INSURANCE 230 229 210 - -100.00% 727013 - EMP ASSISTANCE PROGRAM 43 43 40 - -100.00% 727016 - MEDICARE FRINGES 4,556 4,573 5,161 - -100.00% 727019 - SURVIVOR BENEFIT 115 - - - 0.00% 727020 - DEFERRED COMP CITY CONTRIB 860 - - 0.00% 728003 - COMPENSATED ABSENCES 9,520 9,857 10,722 - -100.00% 72 - BENEFITS Total 227,524 200,496 182,916 - -100.00% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 0.00% 73 - LUMP SUM PAYS Total 4,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 22 9 158 - 0.00% 74 - OTHER PAYS Total 22 9 158 - -100.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 8,396 44,712 - - 0.00% 81 - CONTRACT SERVICES Total 8,396 44,712 - - 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 1,001 1,305 - - 0.00% 831003 - UTILITIES NATURAL GAS 4,919 11,048 - - 0.00% 831004 - UTILITIES ELECTRICITY 30,570 34,755 - - 0.00% 83 - UTILITIES Total 36,490 47,108 - - 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 1,865 1,308 - - 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 939 131 - - 0.00% 84 - SUPPLIES & MATERIALS Total 2,804 1,439 - - 0.00% 176 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 85 - MAINTENANCE & REPAIR 851013 - PRINTER MAINT/SUPPLIES 725 773 - - 0.00% 85 - MAINTENANCE & REPAIR Total 725 773 - - 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,489 1,551 - - 0.00% 861003 - TRAINING 248 465 - - 0.00% 86 - TRAVEL & TRAINING Total 1,737 2,016 - - 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP - - 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 6,248 2,156 - - 0.00% 871004 - PUBLICATIONS & DUES NOC 48 10 - - 0.00% 87 - GENERAL EXPENSES Total 6,296 2,166 - - 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 13,793 12,698 13,936 - -100.00% 881005 - IT ISF REPLACEMENT CHARGE 2,785 2,396 2,396 - -100.00% 881010 - WORKERS' COMP ISF MISC 4,592 4,707 3,782 - -100.00% 881012 - GENERAL LIABILITY INSURANCE 7,020 9,089 14,338 - -100.00% 881013 - UNINSURED CLAIMS CHARGE 8,777 242 193 - 0.00% 881014 - ANNUAL OPEB CHARGE 26,693 14,665 16,085 - -100.00% 88 - INTERNAL SVC CHARGE Total 63,659 43,797 50,730 - -100.00% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 700 - - - 0.00% 911004 - COMPUTER EQUIPMENT - 5,255 - - 0.00% 911039 - OFFICE FURNITURE/FIXTURES - 1,738 - - 0.00% 90 - CAPITAL EXPENDITURES Total 700 6,993 - - 0.00% 01080807 - MOD ADMIN Total 629,793 633,307 540,143 - -100.00% 10080802 - TIDELANDS MANAGEMENT 72 - BENEFITS 727004 - RHS $2.50 CONTRIBUTION - 9 - - 0.00% 72 - BENEFITS Total - 9 - - 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 220,022 304,558 266,120 266,120 0.00% 81 - CONTRACT SERVICES Total 220,022 304,558 266,120 266,120 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 2 1 - - 83 - UTILITIES Total 2 1 - - 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 185 - 500 500 0.00% 84 - SUPPLIES & MATERIALS Total 185 - 500 500 0.00% 85 - MAINTENANCE & REPAIR 177 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 851016 - MAINT & REPAIR BUILDING 8,977 58,789 30,000 30,000 0.00% 851041 - MAINT PIERS/FLOATS/DOCKS 44,292 63,759 50,000 50,000 0.00% 851042 - MAINTENANCE BEACHES 35,955 15,221 50,000 66,320 32.64% 851070 - MAINT/REPAIR MARINAS 40,310 20,165 39,777 39,777 0.00% 85 - MAINTENANCE & REPAIR Total 129,535 157,934 169,777 186,097 9.61% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,844 4,353 5,500 5,500 0.00% 861003 - TRAINING - - 1,000 1,000 0.00% 86 - TRAVEL & TRAINING Total 1,844 4,353 6,500 6,500 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 3,376 3,870 5,000 5,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 50 95 750 750 0.00% 871004 - PUBLICATIONS & DUES NOC 1,400 420 1,500 1,500 0.00% 871025 - HARBOR PIER PERMIT APPEAL - 3,380 - - 0.00% 87 - GENERAL EXPENSES Total 4,826 7,765 7,250 7,250 0.00% 90 - CAPITAL EXPENDITURES 911039 - OFFICE FURNITURE/FIXTURES - - 5,000 5,000 0.00% 90 - CAPITAL EXPENDITURES Total - - 5,000 5,000 0.00% 10080802 - TIDELANDS MANAGEMENT Total 356,414 474,620 455,147 471,467 3.59% 7529031 - EQUIPMENT MAINTENANCE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 589,055 615,826 788,617 821,294 4.14% 711003 - SALARIES PART TIME 32,973 15,189 - - 0.00% 711004 - SALARIES SEASONAL - - 0.00% 70 - REGULAR SALARIES Total 622,028 631,015 788,617 821,294 0.00% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 6,205 5,141 5,350 5,750 7.48% 71 - SPECIAL PAYS Total 6,205 5,141 5,350 5,750 7.48% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 134,995 141,094 202,608 191,964 -5.25% 722001 - PENSION EE NORMAL COST MISC 71,393 74,879 79,125 81,226 2.65% 723002 - PENSION ER NORMAL COST MISC 46,636 46,867 67,857 71,608 5.53% 723004 - RETIREMENT PART TIME/TEMP 1,133 - - 724001 - PENSION EE CONTRIB MISC (90,904) (87,185) (91,417) (96,306) 5.35% 725001 - PENSION UAL REQUIRED MISC 162,253 142,920 144,066 179,210 24.39% 725003 - PENSION UAL DISCRETIONARY MISC 34,284 46,774 45,628 48,547 6.40% 727003 - CELL PHONE STIPEND 1,444 1,444 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 8,941 9,181 14,092 9,296 -34.03% 727012 - LIFE INSURANCE 675 745 945 945 0.00% 727013 - EMP ASSISTANCE PROGRAM 128 141 180 180 0.00% 727015 - UNEMPLOYMENT EXPENSE 8 - - 0.00% 727016 - MEDICARE FRINGES 11,192 10,740 14,464 12,157 -15.95% 727019 - SURVIVOR BENEFIT 462 268 - - 0.00% 178 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 727020 - DEFERRED COMP CITY CONTRIB 1,811 1,744 1,800 1,800 0.00% 728003 - COMPENSATED ABSENCES 20,192 21,002 27,602 28,745 4.14% 729015 - CONTRA PENSION EXP (GASB 68)(324,477) (80,165) - - 0.00% 729016 - CONTRA OPEB EXP (GASB 75)(37,179) (51,715) - - 0.00% 72 - BENEFITS Total 42,988 278,735 507,910 530,332 4.41% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 0.00% 73 - LUMP SUM PAYS Total 13,000 - - - 0.00% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 60,917 62,893 59,168 59,168 0.00% 713008 - CALL BACK PAY 763 2,103 2,500 2,500 0.00% 713009 - STAND BY PAY 4,778 7,000 14,940 14,940 0.00% 74 - OTHER PAYS Total 66,458 71,996 76,608 76,608 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,478 - 2,000 - -100.00% 811017 - SERVICES CONTRACT 32,762 45,279 30,000 30,000 0.00% 841060 - OTHER AGENCY FEES 11,615 8,980 10,000 10,000 0.00% 81 - CONTRACT SERVICES Total 47,855 54,259 42,000 40,000 -4.76% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 3,291 4,002 4,000 4,000 0.00% 831003 - UTILITIES NATURAL GAS 4,919 11,048 5,750 5,865 2.00% 831004 - UTILITIES ELECTRICITY 30,570 34,712 35,000 36,050 3.00% 83 - UTILITIES Total 38,781 49,762 44,750 45,915 2.60% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 274 134 1,250 1,250 0.00% 841011 - SUPPLIES AUTO PARTS EXPENSE 487,915 399,470 305,000 305,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 84,983 118,109 43,000 43,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 34,242 7,641 13,500 13,500 0.00% 841045 - CIVIC CTR START UP COSTS 279 825 - - 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 1,815 1,158 3,500 3,500 0.00% 841059 - RECLAIMED WATER EXP OCWD - - 0.00% 84 - SUPPLIES & MATERIALS Total 609,507 527,336 366,250 366,250 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC - - 0.00% 851007 - AUTOMOTIVE FUEL/WASH 23,271 28,147 25,000 28,055 12.22% 851010 - MAINT & REPAIR EQUIPMENT 5,222 20,605 15,000 15,000 0.00% 851013 - PRINTER MAINT/SUPPLIES 467 1,706 975 975 0.00% 851014 - MAINT & REPAIR DAMAGE - 249 - - 0.00% 851045 - MAINT OUTSIDE LABOR 226,039 317,824 179,500 179,500 0.00% 851046 - MAINT COMP SOFTWARE 7,099 8,841 15,700 15,700 0.00% 851047 - MAINT COMP HARDWARE - - 0.00% 85 - MAINTENANCE & REPAIR Total 262,098 377,373 236,175 239,230 1.29% 86 - TRAVEL & TRAINING 179 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 861001 - TRAVEL & MEETINGS NOC 10,297 6,952 1,275 3,275 156.86% 861003 - TRAINING 2,686 2,674 4,500 4,500 0.00% 86 - TRAVEL & TRAINING Total 12,983 9,626 5,775 7,775 34.63% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 91 1,797 - - 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC - 56 600 600 0.00% 871004 - PUBLICATIONS & DUES NOC 1,330 1,129 1,500 1,500 0.00% 871006 - UNIFORM EXPENSE 10,478 9,137 9,163 9,163 0.00% 87 - GENERAL EXPENSES Total 11,899 12,119 11,263 11,263 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 90,500 84,500 - 41,855 0.00% 881003 - VEHICLE REPLACE ISF 96,163 29,178 61,804 26,649 -56.88% 881004 - IT ISF OPERATING CHARGE 46,649 44,673 49,191 49,899 1.44% 881005 - IT ISF REPLACEMENT CHARGE 9,747 8,744 8,744 8,077 -7.62% 881010 - WORKERS' COMP ISF MISC 9,740 26,181 25,830 29,913 15.81% 881012 - GENERAL LIABILITY INSURANCE 14,889 65,741 77,692 107,265 38.06% 881013 - UNINSURED CLAIMS CHARGE 18,615 - - - 0.00% 881014 - ANNUAL OPEB CHARGE 41,852 31,245 36,866 38,957 5.67% 881015 - OTHER INSURANCE ISF RATES - 1,264 1,264 - -100.00% 88 - INTERNAL SVC CHARGE Total 328,156 291,525 261,391 302,615 15.77% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - - 500 500 0.00% 911022 - MOBILE DATA COMPUTING - 15,000 15,000 0.00% 911023 - SHOP EQUIPMENT 27,286 32,385 40,000 40,000 0.00% 90 - CAPITAL EXPENDITURES Total 27,286 32,385 55,500 55,500 0.00% 7529031 - EQUIPMENT MAINTENANCE Total 2,089,244 2,341,272 2,401,589 2,502,531 4.20% 7529032 - EQUIPMENT PURCHASING 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT 4,155,030 3,296,098 3,164,000 2,305,000 -27.15% 911017 - CONTRACTED SET UP 46,232 17,856 31,009 31,009 0.00% 911020 - EQUIPMENT RENOVATION 64,734 124,003 300,000 300,000 0.00% 911021 - AQMD EQUIPMENT MANDATES - - 10,000 10,000 0.00% 911024 - EQUIPMENT N.O.C.63,591 38,814 52,000 52,000 0.00% 90 - CAPITAL EXPENDITURES Total 4,329,587 3,476,771 3,557,009 2,698,009 -24.15% 7529032 - EQUIPMENT PURCHASING Total 4,329,587 3,476,771 3,557,009 2,698,009 -24.15% Grand Total 46,762,596 51,403,392 53,008,231 54,352,991 2.54% 180 CITYWIDE FY2024-25 Vehicle Replacement Report Unit Year Manufacturer 2480 2014 Ford F-150 4wd truck Truck 60,000$ 60,000$ 2311 2014 Ford F-150 2wd truck Truck 50,000$ 50,000$ Fire Department EMS 01040404 2601 2018 Polaris 4wd Ranger SUV 20,000$ 20,000$ 2806 2020 Toyota 4wd Crew Cab Truck 52,000$ 52,000$ 2807 2020 Toyota 4wd Crew Cab Truck 52,000$ 52,000$ 2808 2020 Toyota 4wd Crew Cab Truck 52,000$ 52,000$ 2844 1985 Norek 29ft Rescue Boat Lifeguard Boat 1,100,000$ 1,100,000$ 2866 2017 Yamaha 4wd Quad Off Road Vehicle 22,000$ 22,000$ 3692 2007 American Water Works AWW 5035 Pressure Washer 16,000$ 16,000$ 3623 2016 Ford F-350 4WD Dump Bed 150,000$ 150,000$ 3331 2014 John Deere 410K Backhoe 185,000$ 185,000$ 3657 2015 John Deere 624K Wheel Loader 275,000$ 275,000$ Oasis Senior Center- Transportation 0107033 7990 2015 Ford E-450 Eldorado Bus 225,000$ 225,000$ Utility- Water 7019052 9292 2006 Hi-Way Solar Guide Arrowboard Trailer 24,000$ 24,000$ Utility- Wastewater 7119061 5575 2002 Zieman 1175 Flat Bed Ramp Trailer 22,000$ 22,000$ Total Units:15 Total Budget:2,030,000$ Fire Department Operations 01040401 Department Org Item to be Replaced Model Replacement Description Replacement Cost (Estimated) FY25 Budget 0108061Public Works- Field, Beach Maintenance 01040406Fire Department- Marine Safety 18 1 THIS PAGE IS LEFT INTENTIONALLY BLANK 182 RECREATION & SENIOR SERVICES MISSION STATEMENT To enhance the quality of life by providing diverse opportunities in safe and well- maintained facilities, open spaces and parks. We pledge to respond to community needs by creating quality educational, environmental, recreational, cultural and social programs for people of all ages. OVERVIEW The Recreation and Senior Services (RSS) Department consists of three divisions: Administration, Recreation, and Senior Services. Under the guidance of the Department Director, the RSS Department is responsible for the creation, coordination and implementation of recreational and social opportunities that serve a population ranging from infants to those in their advanced years. In addition, the department oversees the use of 64 parks and 12 facilities while also playing a role at the Back Bay Science Center and a number of natural spaces and sensitive marine habitats throughout the City. The Oasis Senior Center focuses on serving the senior community, offering programs to enrich senior life, prevent isolation, and create positive, successful aging experiences. With all programs, the backbone of the Department’s success is the large volume of part-time staff and independent contractors in the field serving the community, as well as numerous volunteers who join us on a daily basis to fulfill our mission. These dedicated individuals, combined with the full-time staff, form a unified team that is talented, skilled and service oriented. 183 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 RECREATION & SENIOR SERVICES PERSONNEL FY 23 FY 24 FY 25Full-Time 43.50 43.50 43.50 Part-Time (FTE)38.48 37.45 37.45 1.45 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayADMINISTRATIVE ASSISTANT 1.00 1.00 101,200 960 35,919 138,079 BUDGET ANALYST 1.00 1.00 132,053 - 39,389 171,442 DEPARTMENT ASSISTANT 1.00 1.00 81,302 1,800 34,037 117,139 DEPARTMENT ASSISTANT 1.00 1.00 65,400 - 30,721 96,121 DEPUTY RECREATION & SENIOR SERVICES DIRECTOR 1.00 1.00 181,958 960 45,424 228,342 FACILITIES MAINTENANCE TECHNICIAN 1.00 1.00 92,129 960 35,304 128,393 FACILITIES MAINTENANCE WORKER II 1.00 1.00 59,059 - 29,619 88,678 FACILITIES MAINTENANCE WORKER II 1.00 1.00 76,048 3,040 33,281 112,369 FACILITIES MAINTENANCE WORKER II 1.00 1.00 78,550 960 33,143 112,653 FISCAL CLERK, SENIOR 0.50 0.50 33,202 - 15,662 48,864 GROUNDSWORKER II 1.00 1.00 72,567 3,040 31,384 106,991 MARKETING SPECIALIST 1.00 1.00 101,286 960 35,829 138,075 OFFICE ASSISTANT 1.00 1.00 60,076 - 30,098 90,174 OFFICE ASSISTANT 1.00 1.00 57,247 1,800 29,915 88,962 OFFICE ASSISTANT 1.00 1.00 54,116 - 29,041 83,156 PARK PATROL OFFICER 1.00 1.00 63,332 - 30,119 93,450 PARK PATROL OFFICER, LEAD 1.00 1.00 80,882 2,080 33,703 116,665 RECREATION & SENIOR SERVICES DIRECTOR 1.00 1.00 251,331 5,760 59,131 316,222 RECREATION & SENIOR SERVICES MANAGER 1.00 1.00 150,727 960 41,770 193,456 RECREATION & SENIOR SERVICES MANAGER 1.00 1.00 136,335 960 39,930 177,225 RECREATION & SENIOR SERVICES MANAGER 1.00 1.00 151,630 960 42,032 194,622 RECREATION & SENIOR SERVICES MANAGER 1.00 1.00 134,543 960 39,928 175,431 RECREATION COORDINATOR 1.00 1.00 68,005 960 30,679 99,644 RECREATION COORDINATOR 1.00 1.00 71,279 2,760 31,570 105,610 RECREATION COORDINATOR 1.00 1.00 67,338 2,760 31,109 101,207 RECREATION COORDINATOR 1.00 1.00 77,866 960 32,193 111,019 RECREATION COORDINATOR 1.00 1.00 93,808 2,760 34,206 130,774 RECREATION COORDINATOR 1.00 1.00 93,761 960 35,465 130,186 RECREATION COORDINATOR 1.00 1.00 79,890 2,760 32,578 115,227 RECREATION COORDINATOR 1.00 1.00 72,165 960 31,526 104,651 RECREATION COORDINATOR 1.00 1.00 72,165 - 31,512 103,677 RECREATION SUPERVISOR 1.00 1.00 109,338 960 36,923 147,221 RECREATION SUPERVISOR 1.00 1.00 83,292 - 32,814 116,106 RECREATION SUPERVISOR 1.00 1.00 109,338 - 37,677 147,015 RECREATION SUPERVISOR 1.00 1.00 109,647 960 38,204 148,810 RECREATION SUPERVISOR 1.00 1.00 93,746 - 34,522 128,268 RECREATION SUPERVISOR 1.00 1.00 108,752 960 36,625 146,337 RECREATION SUPERVISOR 1.00 1.00 109,647 - 41,383 151,030 RECREATION SUPERVISOR 1.00 1.00 109,647 960 37,168 147,774 RECREATION SUPERVISOR 1.00 1.00 109,647 - 35,538 145,184 SENIOR SERVICES SHUTTLE DRIVER 1.00 1.00 73,123 2,245 33,250 108,618 SENIOR SERVICES SHUTTLE DRIVER 1.00 1.00 73,330 2,245 33,483 109,057 SENIOR SERVICES SHUTTLE DRIVER 1.00 1.00 76,535 2,245 31,848 110,628 SENIOR SERVICES SHUTTLE DRIVER 1.00 1.00 65,145 165 30,345 95,655 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total PayASSISTANT REC COORDINATOR 3.28 3.28 227,062 - 19,312 246,374 ASSISTANT REC COORDINATOR 1.20 1.20 83,072 - 7,145 90,216 ASSISTANT REC COORDINATOR 0.96 0.96 66,457 - 5,741 72,198 ASSISTANT REC COORDINATOR 1.63 1.63 112,839 - 9,660 122,499 ASSISTANT REC COORDINATOR 0.88 0.88 60,919 - 5,273 66,192 ASSISTANT REC COORDINATOR 0.13 0.13 8,999 - 885 9,885 ASSISTANT REC COORDINATOR 0.86 0.86 59,535 - 5,156 64,690 ASSISTANT REC COORDINATOR 0.70 0.70 48,458 - 4,220 52,678 ASSISTANT REC COORDINATOR 1.52 1.52 105,224 - 9,016 114,240 ASSISTANT REC COORDINATOR 0.42 0.42 29,075 - 2,582 31,657 FACILITIES MAINTENANCE WORKER II 1.08 1.08 79,557 - 6,848 86,405 FACILITIES MAINTENANCE WORKER II 0.45 0.45 33,149 - 2,926 36,075 OFFICE ASSISTANT 0.88 0.88 57,484 - 6,851 64,334 OFFICE ASSISTANT 0.72 0.72 35,277 - 4,252 39,529 OFFICE ASSISTANT 0.90 0.90 58,956 - 5,107 64,063 PARK PATROL OFFICER 2.15 2.15 132,717 - 11,340 144,056 RECREATION COORDINATOR 0.75 0.75 63,091 - 7,507 70,598 RECREATION LEADER 0.00 0.00 - - - - RECREATION LEADER, SENIOR 0.21 0.21 9,008 - 1,179 10,187 RECREATION LEADER, SENIOR 1.90 1.90 92,992 - 11,005 103,997 184 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay RECREATION LEADER, SENIOR 0.83 0.83 38,621 - 4,644 43,265 RECREATION LEADER, SENIOR 0.31 0.31 21,460 - 1,938 23,399 RECREATION LEADER, SENIOR 1.58 1.58 77,606 - 6,683 84,289 RECREATION LEADER, SENIOR 1.25 1.25 61,397 - 5,313 66,710 RECREATION LEADER, SENIOR 0.13 0.13 - - - - RECREATION LEADER, SENIOR 6.18 6.18 303,548 - 25,775 329,323 RECREATION LEADER, SENIOR 1.34 1.34 65,818 - 5,687 71,504 RECREATION LEADER, SENIOR 1.53 1.53 75,150 - 6,475 81,625 RECREATION LEADER, SENIOR 0.00 0.00 - - - - SENIOR POOL LIFEGUARD 3.18 3.18 181,179 15,435 196,614 SENIOR SERVICES SHUTTLE DRIVER 0.50 0.50 29,132 - 2,587 31,718 6,360,218 51,615 1,696,190 8,138,533 185 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 01070005 - RECREATION ADMIN70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 476,688 516,911 546,403 619,072 13.30%711003 - SALARIES PART TIME 23,228 11,893 30,755 30,755 0.00% 70 - REGULAR SALARIES Total 499,916 528,803 577,159 649,827 12.59% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 89,201 90,249 112,560 101,628 -9.71%722001 - PENSION EE NORMAL COST MISC 40,866 44,712 48,614 53,875 10.82% 723002 - PENSION ER NORMAL COST MISC 41,634 44,914 53,836 59,106 9.79%723004 - RETIREMENT PART TIME/TEMP 770 203 1,153 1,153 0.00% 724001 - PENSION EE CONTRIB MISC (63,046) (65,810) (63,720) (71,193) 11.73%725001 - PENSION UAL REQUIRED MISC 104,068 120,347 121,312 135,085 11.35%725003 - PENSION UAL DISCRETIONARY MISC 41,018 62,611 38,422 36,594 -4.76% 727001 - CAR ALLOWANCE 4,629 4,813 4,800 4,800 0.00%727002 - WELNESS ALLOWANCE 639 - 750 750 0.00% 727003 - CELL PHONE STIPEND 2,852 2,888 2,880 2,880 0.00%727004 - RHS $2.50 CONTRIBUTION 2,037 9,099 15,136 5,388 -64.40% 727012 - LIFE INSURANCE 406 460 525 525 0.00%727013 - EMP ASSISTANCE PROGRAM 77 87 100 100 0.00%727016 - MEDICARE FRINGES 8,039 8,110 9,666 9,088 -5.98% 727017 - PARS DC 401A 1,719 4,034 - 5,027 727019 - SURVIVOR BENEFIT 231 134 - - 727020 - DEFERRED COMP CITY CONTRIB - 1,020 4,159 720 -82.69%728003 - COMPENSATED ABSENCES 17,004 19,054 19,124 21,668 13.30% 72 - BENEFITS Total 292,142 346,924 369,318 367,192 -0.58% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 260,216 268,022 276,063 284,345 3.00%81 - CONTRACT SERVICES Total 260,216 268,022 276,063 284,345 3.00% 84 - SUPPLIES & MATERIALS 841006 - OFFICE SUPPLY CITY PRINTING 148,428 148,950 147,839 147,839 0.00% 841007 - SUPPLIES OFFICE NOC 238 1,963 1,656 1,656 0.00%841046 - SPECIAL DEPT EXPENSE NOC 2,450 12 - - 84 - SUPPLIES & MATERIALS Total 151,117 150,925 149,495 149,495 0.00% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING 15,979 16,746 10,105 10,105 0.00%85 - MAINTENANCE & REPAIR Total 15,979 16,746 10,105 10,105 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,510 889 1,300 1,300 0.00% 861003 - TRAINING 35 275 - - 86 - TRAVEL & TRAINING Total 1,545 1,164 1,300 1,300 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 47,500 45,198 45,198 45,198 0.00% 87 - GENERAL EXPENSES Total 47,500 45,198 45,198 45,198 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 5,500 1,500 1,823 - -100.00%881003 - VEHICLE REPLACE ISF 3,879 427 387 - -100.00% 881004 - IT ISF OPERATING CHARGE 23,283 31,151 33,591 40,392 20.25%881005 - IT ISF REPLACEMENT CHARGE 4,538 5,010 5,010 4,650 -7.19% RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 186 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 881010 - WORKERS' COMP ISF MISC 10,722 3,284 8,489 13,104 54.37%881012 - GENERAL LIABILITY INSURANCE 15,744 9,799 12,904 13,724 6.35% 881014 - ANNUAL OPEB CHARGE 30,951 26,627 28,691 29,365 2.35%881015 - OTHER INSURANCE ISF RATES - 63 63 - -100.00% 88 - INTERNAL SVC CHARGE Total 113,627 77,861 90,958 101,235 11.30% 01070005 - RECREATION ADMIN Total 1,390,041 1,435,642 1,519,596 1,608,698 5.86% 0107010 - PROGRAM SUPPORT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,216,013 1,095,117 1,244,672 1,354,303 8.81%711003 - SALARIES PART TIME 310 6,158 47,137 58,956 25.08% 70 - REGULAR SALARIES Total 1,216,323 1,101,275 1,291,809 1,413,260 9.40% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 3,259 2,646 3,600 3,600 0.00%71 - SPECIAL PAYS Total 3,259 2,646 3,600 3,600 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 258,392 239,163 270,144 271,008 0.32% 722001 - PENSION EE NORMAL COST MISC 108,007 94,473 110,847 117,910 6.37%723002 - PENSION ER NORMAL COST MISC 101,016 94,217 120,891 129,250 6.91% 723004 - RETIREMENT PART TIME/TEMP 7 - 1,650 2,063 25.08%724001 - PENSION EE CONTRIB MISC (156,766) (134,836) (144,131) (155,745) 8.06% 725001 - PENSION UAL REQUIRED MISC 279,045 301,042 303,456 295,516 -2.62%725003 - PENSION UAL DISCRETIONARY MISC 109,985 156,619 96,110 80,053 -16.71% 727003 - CELL PHONE STIPEND 9,520 8,296 8,640 7,680 -11.11%727004 - RHS $2.50 CONTRIBUTION 15,923 13,120 12,292 11,114 -9.58%727012 - LIFE INSURANCE 1,254 1,146 1,260 1,260 0.00% 727013 - EMP ASSISTANCE PROGRAM 243 225 240 240 0.00%727016 - MEDICARE FRINGES 19,572 17,335 22,774 20,604 -9.53% 727019 - SURVIVOR BENEFIT 693 335 - - 727020 - DEFERRED COMP CITY CONTRIB - 4,244 - 2,160 728003 - COMPENSATED ABSENCES 44,742 46,216 43,564 47,401 8.81%72 - BENEFITS Total 791,632 841,595 847,736 830,514 -2.03% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 2,721 1 1 0.00% 74 - OTHER PAYS Total - 2,721 1 1 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 2,157 7,078 14,549 73,549 405.53%81 - CONTRACT SERVICES Total 2,157 7,078 14,549 73,549 405.53% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 7,805 8,130 8,000 8,000 0.00% 831003 - UTILITIES NATURAL GAS 1,325 2,193 1,458 1,487 1.99%831004 - UTILITIES ELECTRICITY 23,759 25,980 27,323 28,143 3.00% 831005 - UTILITIES WATER 23,933 23,465 25,000 25,000 0.00%83 - UTILITIES Total 56,823 59,768 61,781 62,630 1.37% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 11,237 11,828 14,814 14,814 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 614 4,923 3,324 8,324 150.42%841046 - SPECIAL DEPT EXPENSE NOC 194 852 3,400 3,400 0.00% 187 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS Total 12,046 17,603 21,538 26,538 23.21% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 4,164 6,248 7,500 7,654 2.05%851072 - SEWER FEES: FIXED + USE 2,705 2,687 2,800 2,800 0.00%85 - MAINTENANCE & REPAIR Total 6,869 8,935 10,300 10,454 1.50% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,850 1,184 1,812 1,812 0.00%861003 - TRAINING 3,419 4,474 7,598 7,598 0.00%86 - TRAVEL & TRAINING Total 5,269 5,658 9,410 9,410 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,540 1,371 3,500 3,500 0.00%871004 - PUBLICATIONS & DUES NOC 2,795 2,485 2,705 2,705 0.00%87 - GENERAL EXPENSES Total 4,335 3,856 6,205 6,205 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 19,000 19,000 23,095 24,469 5.95%881003 - VEHICLE REPLACE ISF 10,387 16,418 17,595 17,313 -1.61% 881004 - IT ISF OPERATING CHARGE 51,518 74,701 81,749 97,437 19.19%881005 - IT ISF REPLACEMENT CHARGE 13,111 14,474 14,474 13,434 -7.19% 881010 - WORKERS' COMP ISF MISC 28,212 9,430 22,004 32,290 46.75%881012 - GENERAL LIABILITY INSURANCE 41,427 30,675 36,297 37,353 2.91% 881014 - ANNUAL OPEB CHARGE 80,098 68,757 69,319 64,239 -7.33%881015 - OTHER INSURANCE ISF RATES - 316 316 - -100.00% 88 - INTERNAL SVC CHARGE Total 293,773 233,770 264,849 286,535 8.19% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 11 4,484 3,050 3,050 0.00%90 - CAPITAL EXPENDITURES Total 11 4,484 3,050 3,050 0.00% 0107010 - PROGRAM SUPPORT Total 2,414,496 2,289,389 2,534,827 2,725,745 7.53% 0107011 - FEE BASED CLASSES 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 2,699 5,933 8,701 6,500 -25.30% 811036 - CONTRACT RSS INSTRUCTORS 372,425 442,264 429,120 394,120 -8.16%81 - CONTRACT SERVICES Total 375,124 448,197 437,821 400,620 -8.50% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC - 129 - - 841015 - SPECIAL DEPT SUPPLIES NOC 31,646 51,630 55,232 70,401 27.46%841046 - SPECIAL DEPT EXPENSE NOC 3,791 10,699 26,468 13,500 -49.00% 84 - SUPPLIES & MATERIALS Total 35,438 62,458 81,700 83,901 2.69% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING 10,938 3,445 10,000 10,000 0.00%85 - MAINTENANCE & REPAIR Total 10,938 3,445 10,000 10,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 1,500 1,500 1,500 0.00% 861003 - TRAINING 455 1,700 1,750 1,750 0.00%86 - TRAVEL & TRAINING Total 455 3,200 3,250 3,250 0.00% 188 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE 881007 - RSS EQUIPMENT ISF 9,400 9,400 9,400 9,400 0.00% 88 - INTERNAL SVC CHARGE Total 9,400 9,400 9,400 9,400 0.00% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - - 1,000 - -100.00%911024 - EQUIPMENT N.O.C.- - - 1,000 90 - CAPITAL EXPENDITURES Total - - 1,000 1,000 0.00% 0107011 - FEE BASED CLASSES Total 431,354 526,700 543,171 508,171 -6.44% 0107012 - ADULT SPORTS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 60,365 64,242 70,068 79,890 14.02%711003 - SALARIES PART TIME - 722 - - 70 - REGULAR SALARIES Total 60,365 64,964 70,068 79,890 14.02% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY - 485 1,800 1,800 0.00%71 - SPECIAL PAYS Total - 485 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 16,317 11,746 22,512 22,584 0.32% 722001 - PENSION EE NORMAL COST MISC 3,951 4,434 5,637 6,306 11.88%723002 - PENSION ER NORMAL COST MISC 5,906 6,220 7,829 8,602 9.87% 723004 - RETIREMENT PART TIME/TEMP - 27 - - 724001 - PENSION EE CONTRIB MISC (7,895) (8,071) (8,375) (9,394) 12.17% 725001 - PENSION UAL REQUIRED MISC 14,786 14,004 14,117 17,432 23.49%725003 - PENSION UAL DISCRETIONARY MISC 5,829 7,286 4,471 4,722 5.62%727003 - CELL PHONE STIPEND 926 963 960 960 0.00% 727012 - LIFE INSURANCE 95 103 105 105 0.00%727013 - EMP ASSISTANCE PROGRAM 18 19 20 20 0.00% 727016 - MEDICARE FRINGES 1,005 953 1,382 1,198 -13.31%727019 - SURVIVOR BENEFIT 58 33 - - 727020 - DEFERRED COMP CITY CONTRIB - 666 - 360 728003 - COMPENSATED ABSENCES 2,474 2,150 2,452 2,796 14.02% 72 - BENEFITS Total 43,469 40,534 51,110 55,692 8.97% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,000 1,748 20,650 20,650 0.00%811036 - CONTRACT RSS INSTRUCTORS 83,867 93,683 124,875 124,875 0.00% 811050 - TENNIS CONTRACT INSTRUCTORS 103,636 119,494 112,983 137,483 21.68%81 - CONTRACT SERVICES Total 190,503 214,925 258,508 283,008 9.48% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 21,381 22,282 1,000 23,300 2230.00% 84 - SUPPLIES & MATERIALS Total 21,381 22,282 1,000 23,300 2230.00% 85 - MAINTENANCE & REPAIR 851037 - MAINT & REPAIR NOC 17,767 21,020 - - 85 - MAINTENANCE & REPAIR Total 17,767 21,020 - - 86 - TRAVEL & TRAINING 189 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING 1,285 465 - - 86 - TRAVEL & TRAINING Total 1,285 465 - - 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 4,563 6,330 6,872 8,079 17.56% 881005 - IT ISF REPLACEMENT CHARGE 1,009 1,113 1,113 1,033 -7.22%881010 - WORKERS' COMP ISF MISC 1,560 715 1,369 2,104 53.68% 881012 - GENERAL LIABILITY INSURANCE 2,290 1,144 1,303 1,485 14.00%881014 - ANNUAL OPEB CHARGE 4,101 3,199 3,679 3,789 3.00% 88 - INTERNAL SVC CHARGE Total 16,289 12,501 14,336 16,490 15.02% 0107012 - ADULT SPORTS Total 353,059 377,176 396,822 460,180 15.97% 0107013 - YOUTH SPORTS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 4,000 1,875 7,350 7,350 0.00%81 - CONTRACT SERVICES Total 6,356 1,875 7,350 7,350 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 7,754 9,800 13,033 13,033 0.00%84 - SUPPLIES & MATERIALS Total 7,754 9,800 13,033 13,033 0.00% 85 - MAINTENANCE & REPAIR 851037 - MAINT & REPAIR NOC 12,378 21,206 - - 85 - MAINTENANCE & REPAIR Total 12,378 21,206 - - 86 - TRAVEL & TRAINING 861003 - TRAINING 455 535 - - 86 - TRAVEL & TRAINING Total 455 535 - - 0107013 - YOUTH SPORTS Total 26,943 33,416 20,383 20,383 0.00% 0107014 - YOUTH PROGRAMS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 76,985 53,118 64,274 71,279 10.90% 711003 - SALARIES PART TIME 295,970 324,180 402,399 436,425 8.46%70 - REGULAR SALARIES Total 372,955 377,298 466,673 507,704 8.79% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,085 2,115 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 1,085 2,115 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,517 19,212 22,512 22,584 0.32%721002 - CAFETERIA ALLOWANCE PT 3,920 1,941 - - 722001 - PENSION EE NORMAL COST MISC 13,007 14,391 5,188 5,642 8.74%723002 - PENSION ER NORMAL COST MISC 17,750 17,230 7,206 7,695 6.79% 723004 - RETIREMENT PART TIME/TEMP 7,254 7,477 15,090 18,571 23.07%724001 - PENSION EE CONTRIB MISC (25,780) (26,050) (7,709) (8,404) 9.02%725001 - PENSION UAL REQUIRED MISC 46,707 18,598 18,748 15,554 -17.04% 725003 - PENSION UAL DISCRETIONARY MISC 18,409 9,676 5,938 4,213 -29.04%727003 - CELL PHONE STIPEND 963 778 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,205 382 900 900 0.00%727012 - LIFE INSURANCE 105 88 105 105 0.00% 190 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 727013 - EMP ASSISTANCE PROGRAM 20 18 20 20 0.00%727015 - UNEMPLOYMENT EXPENSE 1,141 2,228 - - 727016 - MEDICARE FRINGES 5,499 5,632 7,133 8,767 22.91%727019 - SURVIVOR BENEFIT 404 167 - - 727020 - DEFERRED COMP CITY CONTRIB - 679 - 360 728003 - COMPENSATED ABSENCES 2,608 2,855 2,250 2,495 10.90%72 - BENEFITS Total 115,728 75,303 78,341 79,462 1.43% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 17,668 49,566 44,529 63,529 42.67%81 - CONTRACT SERVICES Total 17,668 49,566 44,529 63,529 42.67% 83 - UTILITIES 831001 - TELECOMM DATALINES 1,981 2,234 3,000 3,000 0.00% 83 - UTILITIES Total 1,981 2,234 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 42,612 54,374 34,512 34,512 0.00%84 - SUPPLIES & MATERIALS Total 42,612 54,374 34,512 34,512 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 621 1,197 1,000 1,000 0.00% 86 - TRAVEL & TRAINING Total 621 1,197 1,000 1,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 41,579 60,229 65,900 78,523 19.15%881005 - IT ISF REPLACEMENT CHARGE 10,549 11,646 11,646 10,809 -7.19% 881010 - WORKERS' COMP ISF MISC 1,644 7,308 10,717 15,160 41.45%881012 - GENERAL LIABILITY INSURANCE 2,415 5,310 5,951 6,603 10.96% 881014 - ANNUAL OPEB CHARGE 4,689 4,248 3,375 3,381 0.18%88 - INTERNAL SVC CHARGE Total 63,793 88,741 97,590 114,477 17.30% 0107014 - YOUTH PROGRAMS Total 618,510 650,827 727,445 805,484 10.73% 0107015 - PRESCHOOL PROGRAMS 70 - REGULAR SALARIES 711003 - SALARIES PART TIME 51,536 56,969 68,922 88,377 28.23% 70 - REGULAR SALARIES Total 51,536 56,969 68,922 88,377 28.23% 72 - BENEFITS 722001 - PENSION EE NORMAL COST MISC 981 43 2,580 2,580 0.00%723002 - PENSION ER NORMAL COST MISC 2,706 2,861 3,815 3,815 0.00% 723004 - RETIREMENT PART TIME/TEMP 967 1,020 2,585 3,205 24.02%724001 - PENSION EE CONTRIB MISC (1,962) (6) (5,161) (5,161) 0.00% 725001 - PENSION UAL REQUIRED MISC 13,976 9,050 9,123 - -100.00%725003 - PENSION UAL DISCRETIONARY MISC 5,509 4,708 2,889 - -100.00% 727016 - MEDICARE FRINGES 761 841 999 1,328 32.88%72 - BENEFITS Total 22,996 18,517 16,831 5,768 -65.73% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 2,661 5,356 3,500 3,000 -14.29% 81 - CONTRACT SERVICES Total 2,661 5,356 3,500 3,000 -14.29% 84 - SUPPLIES & MATERIALS 191 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 841015 - SPECIAL DEPT SUPPLIES NOC 7,407 6,604 6,903 3,500 -49.30%84 - SUPPLIES & MATERIALS Total 7,407 6,604 6,903 3,500 -49.30% 86 - TRAVEL & TRAINING 861003 - TRAINING - 1,141 800 800 0.00%86 - TRAVEL & TRAINING Total - 1,141 800 800 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 7,341 10,375 11,302 13,366 18.26%881005 - IT ISF REPLACEMENT CHARGE 1,725 1,904 1,904 1,767 -7.19% 881010 - WORKERS' COMP ISF MISC - 1,193 1,759 2,445 38.98%881012 - GENERAL LIABILITY INSURANCE - 816 988 1,036 4.85% 88 - INTERNAL SVC CHARGE Total 9,066 14,288 15,953 18,613 16.68% 0107015 - PRESCHOOL PROGRAMS Total 93,666 102,875 112,908 120,058 6.33% 0107016 - NATURAL RESOURCES 70 - REGULAR SALARIES 711003 - SALARIES PART TIME 78,451 68,580 71,556 77,606 8.46%70 - REGULAR SALARIES Total 78,451 68,580 71,556 77,606 8.46% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT - - - - 722001 - PENSION EE NORMAL COST MISC 3,360 1,922 4,091 4,091 0.00%723002 - PENSION ER NORMAL COST MISC 5,095 2,643 6,049 6,049 0.00% 723004 - RETIREMENT PART TIME/TEMP 989 1,540 2,683 2,716 1.23%724001 - PENSION EE CONTRIB MISC (6,741) (3,576) (8,183) (8,183) 0.00% 725001 - PENSION UAL REQUIRED MISC 18,221 14,350 14,465 - -100.00%725003 - PENSION UAL DISCRETIONARY MISC 7,183 7,466 4,581 - -100.00% 727003 - CELL PHONE STIPEND - - 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION - - 1,560 1,560 0.00% 727016 - MEDICARE FRINGES 1,152 1,017 1,038 1,125 8.46%72 - BENEFITS Total 29,316 25,362 27,245 8,319 -69.47% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - 2,828 6,611 2,611 -60.51% 81 - CONTRACT SERVICES Total - 2,828 6,611 2,611 -60.51% 83 - UTILITIES 831001 - TELECOMM DATALINES 684 532 800 800 0.00%83 - UTILITIES Total 684 532 800 800 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 5,121 4,715 5,209 5,709 9.60% 841076 - BACK BAY SCIENCE CENTER M&O EX - 851 800 800 0.00%84 - SUPPLIES & MATERIALS Total 5,121 5,567 6,009 6,509 8.32% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - 393 - - 85 - MAINTENANCE & REPAIR Total - 393 - - 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - - - - 861003 - TRAINING 39 287 400 400 0.00% 192 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING Total 39 287 400 400 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 10,354 14,762 16,107 12,398 -23.03%881005 - IT ISF REPLACEMENT CHARGE 2,501 2,761 2,761 1,633 -40.86% 881010 - WORKERS' COMP ISF MISC - 1,740 2,724 2,440 -10.43%881012 - GENERAL LIABILITY INSURANCE - 1,530 1,801 1,193 -33.74% 88 - INTERNAL SVC CHARGE Total 12,929 20,793 23,393 17,664 -24.49% 0107016 - NATURAL RESOURCES Total 126,540 124,341 136,013 113,909 -16.25% 0107017 - SPECIAL EVENTS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 44,290 32,631 40,075 40,075 0.00%81 - CONTRACT SERVICES Total 44,290 32,631 40,075 40,075 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 31,179 28,860 25,525 25,525 0.00%84 - SUPPLIES & MATERIALS Total 31,179 28,860 25,525 25,525 0.00% 0107017 - SPECIAL EVENTS Total 75,469 61,491 65,600 65,600 0.00% 0107018 - PARK PATROL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 67,619 90,351 132,358 144,214 8.96% 711003 - SALARIES PART TIME 82,811 93,607 122,369 132,717 8.46%70 - REGULAR SALARIES Total 150,430 183,957 254,728 276,931 8.72% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 262 301 - - 712006 - BILINGUAL PAY 602 - 900 900 0.00%71 - SPECIAL PAYS Total 863 301 900 900 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 23,506 25,800 45,024 45,168 0.32% 722001 - PENSION EE NORMAL COST MISC 7,558 9,267 10,245 11,294 10.24%723002 - PENSION ER NORMAL COST MISC 11,351 13,292 14,229 15,405 8.27% 723004 - RETIREMENT PART TIME/TEMP 1,179 1,681 4,589 4,645 1.23%724001 - PENSION EE CONTRIB MISC (15,082) (16,816) (15,221) (16,824) 10.53%725001 - PENSION UAL REQUIRED MISC 54,821 31,161 31,410 31,468 0.18% 725003 - PENSION UAL DISCRETIONARY MISC 21,608 16,212 9,948 8,525 -14.31%727004 - RHS $2.50 CONTRIBUTION 7,151 1,474 1,360 1,360 0.00% 727012 - LIFE INSURANCE 114 140 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 21 26 40 40 0.00% 727016 - MEDICARE FRINGES 2,483 2,901 4,346 4,046 -6.92%727019 - SURVIVOR BENEFIT 173 100 - - 728003 - COMPENSATED ABSENCES 4,701 4,784 4,633 5,047 8.96%72 - BENEFITS Total 119,586 90,020 110,812 110,384 -0.39% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 185 859 2,290 2,290 0.00% 84 - SUPPLIES & MATERIALS Total 185 859 2,290 2,290 0.00% 85 - MAINTENANCE & REPAIR 193 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 851007 - AUTOMOTIVE FUEL/WASH 6,094 7,701 - 8,167 85 - MAINTENANCE & REPAIR Total 6,094 7,701 - 8,167 86 - TRAVEL & TRAINING 861003 - TRAINING - - 1,000 1,000 0.00%86 - TRAVEL & TRAINING Total - - 1,000 1,000 0.00% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 1,226 1,934 3,500 3,500 0.00%87 - GENERAL EXPENSES Total 1,226 1,934 3,500 3,500 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 12,500 16,500 9,724 10,303 5.95%881003 - VEHICLE REPLACE ISF 14,458 17,055 7,481 7,481 0.00%881004 - IT ISF OPERATING CHARGE 16,889 24,277 26,527 31,535 18.88% 881005 - IT ISF REPLACEMENT CHARGE 4,185 4,621 4,621 4,289 -7.18%881010 - WORKERS' COMP ISF MISC 2,964 2,942 5,133 7,398 44.13% 881012 - GENERAL LIABILITY INSURANCE 4,353 12,340 12,553 9,014 -28.19%881014 - ANNUAL OPEB CHARGE 8,603 7,117 7,570 6,841 -9.64% 881015 - OTHER INSURANCE ISF RATES - 748 748 - -100.00%88 - INTERNAL SVC CHARGE Total 69,208 85,600 74,358 76,861 3.37% 0107018 - PARK PATROL Total 349,592 370,372 447,588 480,033 7.25% 0107019 - AQUATICS 70 - REGULAR SALARIES 711003 - SALARIES PART TIME 178,652 161,606 228,383 247,694 8.46% 70 - REGULAR SALARIES Total 178,652 161,606 228,383 247,694 8.46% 72 - BENEFITS 722001 - PENSION EE NORMAL COST MISC 2,976 4,835 13,143 13,143 0.00%723002 - PENSION ER NORMAL COST MISC 4,090 6,647 19,431 19,431 0.00% 723004 - RETIREMENT PART TIME/TEMP 5,135 3,466 8,564 10,775 25.81%724001 - PENSION EE CONTRIB MISC (6,566) (8,442) (26,285) (26,285) 0.00% 727016 - MEDICARE FRINGES 2,668 2,394 3,312 4,464 34.80%727019 - SURVIVOR BENEFIT 289 100 - - 72 - BENEFITS Total 7,977 9,000 18,164 21,527 18.52% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 6,304 7,609 10,750 10,750 0.00%81 - CONTRACT SERVICES Total 6,304 7,609 10,750 10,750 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 3,264 3,794 3,500 3,500 0.00% 83 - UTILITIES Total 3,264 3,794 3,500 3,500 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 9,626 15,937 17,402 17,402 0.00%84 - SUPPLIES & MATERIALS Total 9,626 15,937 17,402 17,402 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 50 1,038 1,000 1,000 0.00% 86 - TRAVEL & TRAINING Total 50 1,038 1,000 1,000 0.00% 194 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 5,386 7,062 7,000 7,000 0.00%87 - GENERAL EXPENSES Total 5,386 7,062 7,000 7,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 20,254 29,177 31,893 37,939 18.96% 881005 - IT ISF REPLACEMENT CHARGE 5,053 5,578 5,578 5,177 -7.19%881010 - WORKERS' COMP ISF MISC - 3,489 5,025 7,119 41.66% 881012 - GENERAL LIABILITY INSURANCE - 2,133 2,621 2,977 13.61%88 - INTERNAL SVC CHARGE Total 25,306 40,378 45,118 53,213 17.94% 0107019 - AQUATICS Total 236,745 246,424 331,317 362,086 9.29% 0107020 - NEWPORT COAST COMMUNITY CENTER 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 134,488 123,692 142,901 152,820 6.94% 711003 - SALARIES PART TIME 113,920 127,518 161,659 172,112 6.47%70 - REGULAR SALARIES Total 248,408 251,210 304,560 324,932 6.69% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 39,905 27,178 45,024 45,168 0.32% 721002 - CAFETERIA ALLOWANCE PT 4,861 4,435 - - 722001 - PENSION EE NORMAL COST MISC 20,027 17,500 19,432 19,896 2.39% 723002 - PENSION ER NORMAL COST MISC 15,050 14,283 17,516 18,485 5.53%723004 - RETIREMENT PART TIME/TEMP 1,857 2,595 3,963 5,056 27.58%724001 - PENSION EE CONTRIB MISC (25,173) (22,055) (22,980) (24,185) 5.24% 725001 - PENSION UAL REQUIRED MISC 64,033 45,962 46,331 33,346 -28.03%725003 - PENSION UAL DISCRETIONARY MISC 25,239 23,912 14,674 9,033 -38.44% 727003 - CELL PHONE STIPEND 1,381 963 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 1,476 1,534 1,412 1,412 0.00% 727012 - LIFE INSURANCE 193 181 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 36 35 40 40 0.00% 727015 - UNEMPLOYMENT EXPENSE 13 385 - - 727016 - MEDICARE FRINGES 4,027 4,020 5,083 5,158 1.48%727019 - SURVIVOR BENEFIT 115 67 - - 727020 - DEFERRED COMP CITY CONTRIB 232 762 300 360 19.98%728003 - COMPENSATED ABSENCES 5,205 5,302 5,002 5,349 6.94% 72 - BENEFITS Total 158,475 127,061 136,967 120,288 -12.18% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 213 480 480 0.00%74 - OTHER PAYS Total - 213 480 480 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 15,219 21,728 17,950 17,950 0.00% 811012 - SERVICES JANITORIAL 24,624 27,789 25,099 28,599 13.94%811036 - CONTRACT RSS INSTRUCTORS 272,565 371,007 325,062 475,062 46.15% 81 - CONTRACT SERVICES Total 312,408 420,523 368,111 521,611 41.70% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 1,801 3,182 1,981 2,021 2.02%831004 - UTILITIES ELECTRICITY 37,491 46,594 43,115 44,408 3.00% 831005 - UTILITIES WATER 2,163 2,086 3,519 3,519 0.00%83 - UTILITIES Total 41,455 51,862 48,615 49,948 2.74% 195 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,348 3,242 3,410 3,410 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 15,217 17,866 14,616 14,616 0.00% 84 - SUPPLIES & MATERIALS Total 17,565 21,109 18,026 18,026 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 2,626 2,022 3,500 - -100.00%851007 - AUTOMOTIVE FUEL/WASH 825 118 1,750 1,807 3.26% 851010 - MAINT & REPAIR EQUIPMENT 503 1,110 - - 851016 - MAINT & REPAIR BUILDING 16,533 24,084 22,600 22,600 0.00%851066 - SEWER USE FEE/PROP TAX 4,864 4,921 5,000 5,150 3.00%85 - MAINTENANCE & REPAIR Total 25,352 32,255 32,850 29,557 -10.02% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 1,213 250 250 0.00% 861003 - TRAINING - 1,794 563 563 0.00%86 - TRAVEL & TRAINING Total - 3,007 813 813 0.00% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 1,481 1,140 1,004 1,004 0.00% 87 - GENERAL EXPENSES Total 1,481 1,140 1,004 1,004 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 4,000 - - 881003 - VEHICLE REPLACE ISF 3 237 - - 881004 - IT ISF OPERATING CHARGE 21,506 31,000 33,890 40,322 18.98% 881005 - IT ISF REPLACEMENT CHARGE 5,376 5,934 5,934 5,508 -7.19%881007 - RSS EQUIPMENT ISF 10,097 10,097 10,097 10,097 0.00% 881010 - WORKERS' COMP ISF MISC 3,282 5,108 7,878 11,130 41.28%881012 - GENERAL LIABILITY INSURANCE 4,819 6,396 7,096 5,338 -24.78% 881014 - ANNUAL OPEB CHARGE 9,261 7,888 7,503 7,249 -3.40%881015 - OTHER INSURANCE ISF RATES - 63 63 - -100.00% 88 - INTERNAL SVC CHARGE Total 64,161 70,724 72,462 79,644 9.91% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT - 347 - - 911024 - EQUIPMENT N.O.C.- - 6,835 6,835 0.00% 90 - CAPITAL EXPENDITURES Total - 347 6,835 6,835 0.00% 0107020 - NEWPORT COAST COMMUNITY CENTER Total 873,306 979,451 990,722 1,153,137 16.39% 0107021 - COMMUNITY YOUTH CENTER 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 66,052 50,141 61,612 72,165 17.13%711003 - SALARIES PART TIME 58,708 47,427 70,366 76,994 9.42% 70 - REGULAR SALARIES Total 124,760 97,568 131,978 149,159 13.02% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 344 - 900 900 0.00%71 - SPECIAL PAYS Total 344 - 900 900 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 19,118 9,092 22,512 22,584 0.32% 721002 - CAFETERIA ALLOWANCE PT 2,679 3,021 - - 196 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 722001 - PENSION EE NORMAL COST MISC 6,713 5,125 4,843 8,660 78.82%723002 - PENSION ER NORMAL COST MISC 10,887 8,179 6,727 11,666 73.43% 723004 - RETIREMENT PART TIME/TEMP 521 467 2,639 2,084 -21.03%724001 - PENSION EE CONTRIB MISC (13,133) (9,437) (7,196) (12,740) 77.05% 725001 - PENSION UAL REQUIRED MISC 30,330 27,658 27,880 15,747 -43.52%725003 - PENSION UAL DISCRETIONARY MISC 11,954 14,390 8,830 4,266 -51.69% 727003 - CELL PHONE STIPEND 818 628 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 892 - 1,126 1,126 0.00%727012 - LIFE INSURANCE 88 79 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 16 15 20 20 0.00%727016 - MEDICARE FRINGES 2,037 1,445 2,254 2,484 10.18% 727019 - SURVIVOR BENEFIT 58 33 - - 727020 - DEFERRED COMP CITY CONTRIB - 680 - 360 728003 - COMPENSATED ABSENCES 2,708 2,892 2,156 2,526 17.13%72 - BENEFITS Total 75,686 64,266 72,856 59,846 -17.86% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 2,335 99 - - 74 - OTHER PAYS Total 2,335 99 - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,089 3,254 3,600 5,600 55.56%811012 - SERVICES JANITORIAL 17,448 33,486 20,087 34,087 69.70% 811036 - CONTRACT RSS INSTRUCTORS 116,152 208,456 119,570 119,570 0.00%81 - CONTRACT SERVICES Total 136,689 245,197 143,257 159,257 11.17% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 188 229 207 212 2.42% 831004 - UTILITIES ELECTRICITY 12,676 19,078 14,578 15,015 3.00%83 - UTILITIES Total 12,864 19,307 14,785 15,227 2.99% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 611 1,504 1,000 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 6,465 5,263 5,125 6,125 19.51%84 - SUPPLIES & MATERIALS Total 7,076 6,767 6,125 7,125 16.33% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 158 1,239 150 161 7.33% 851037 - MAINT & REPAIR NOC 521 2,104 1,000 1,000 0.00%85 - MAINTENANCE & REPAIR Total 679 3,342 1,150 1,161 0.96% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,260 738 750 750 0.00% 861003 - TRAINING 455 539 562 562 0.00%86 - TRAVEL & TRAINING Total 1,715 1,277 1,312 1,312 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 13,000 9,000 15,802 11,591 -26.65% 881003 - VEHICLE REPLACE ISF 3,868 4,514 4,548 5,094 12.02%881004 - IT ISF OPERATING CHARGE 11,176 15,959 17,417 20,663 18.64%881005 - IT ISF REPLACEMENT CHARGE 2,713 2,995 2,995 2,780 -7.18% 881007 - RSS EQUIPMENT ISF 639 639 639 639 0.00%881010 - WORKERS' COMP ISF MISC 1,708 1,898 3,319 4,501 35.62% 881012 - GENERAL LIABILITY INSURANCE 2,508 6,359 6,888 7,074 2.70%881014 - ANNUAL OPEB CHARGE 4,492 4,303 3,235 3,423 5.81% 197 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 881015 - OTHER INSURANCE ISF RATES - 126 126 - -100.00%88 - INTERNAL SVC CHARGE Total 43,131 45,792 54,969 55,765 1.45% 0107021 - COMMUNITY YOUTH CENTER Total 407,278 483,616 427,332 449,752 5.25% 0107022 - CIVIC CENTER RENTALS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS - 16,138 71,193 67,338 -5.41%711003 - SALARIES PART TIME 27,872 42,682 37,999 39,382 3.64%70 - REGULAR SALARIES Total 27,872 58,821 109,191 106,720 -2.26% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY - 603 1,800 1,800 0.00%71 - SPECIAL PAYS Total - 603 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT - 1,615 22,512 22,584 0.32% 722001 - PENSION EE NORMAL COST MISC 740 3,242 7,923 7,655 -3.38%723002 - PENSION ER NORMAL COST MISC 1,217 5,081 11,004 8,229 -25.22%723004 - RETIREMENT PART TIME/TEMP 580 245 323 1,696 424.31% 724001 - PENSION EE CONTRIB MISC (1,627) (5,863) (11,772) (8,987) -23.66%725001 - PENSION UAL REQUIRED MISC - - - 14,693 725003 - PENSION UAL DISCRETIONARY MISC - - - 3,980 727003 - CELL PHONE STIPEND - 185 - 960 727012 - LIFE INSURANCE - 26 105 105 0.00%727013 - EMP ASSISTANCE PROGRAM - 5 20 20 0.00% 727016 - MEDICARE FRINGES 413 884 1,936 1,850 -4.45%727020 - DEFERRED COMP CITY CONTRIB - - - 360 728003 - COMPENSATED ABSENCES - - 2,492 2,357 -5.41%72 - BENEFITS Total 1,322 5,419 34,543 55,503 60.68% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 4,944 8,638 6,750 18,000 166.67%81 - CONTRACT SERVICES Total 4,944 8,638 6,750 18,000 166.67% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 185 585 1,000 1,000 0.00%84 - SUPPLIES & MATERIALS Total 185 585 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING 2,434 1,241 1,500 2,500 66.67% 85 - MAINTENANCE & REPAIR Total 2,434 1,241 1,500 2,500 66.67% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 4,211 5,817 6,310 14,855 135.41%881005 - IT ISF REPLACEMENT CHARGE 918 1,013 1,013 1,974 94.83% 881007 - RSS EQUIPMENT ISF 8,294 8,294 8,294 8,294 0.00%881010 - WORKERS' COMP ISF MISC - 633 924 3,191 245.31%881012 - GENERAL LIABILITY INSURANCE - 363 500 1,757 251.40% 881014 - ANNUAL OPEB CHARGE - - - 3,194 88 - INTERNAL SVC CHARGE Total 13,423 16,121 17,042 33,266 95.20% 0107022 - CIVIC CENTER RENTALS Total 50,180 91,428 171,826 218,788 27.33% 198 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 0107023 - MARINA PARK 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 164,707 172,632 188,175 208,289 10.69%711003 - SALARIES PART TIME 264,146 283,263 292,672 317,684 8.55%70 - REGULAR SALARIES Total 428,853 455,895 480,847 525,974 9.38% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 53,028 41,518 67,536 67,752 0.32%721002 - CAFETERIA ALLOWANCE PT 7,822 7,821 7,800 7,800 0.00%722001 - PENSION EE NORMAL COST MISC 21,898 24,357 18,873 23,835 26.29% 723002 - PENSION ER NORMAL COST MISC 33,260 34,169 26,213 32,510 24.02%723004 - RETIREMENT PART TIME/TEMP 3,440 3,961 8,924 9,037 1.28% 724001 - PENSION EE CONTRIB MISC (44,393) (44,218) (28,042) (35,505) 26.61%725001 - PENSION UAL REQUIRED MISC 48,510 72,302 72,882 45,450 -37.64% 725003 - PENSION UAL DISCRETIONARY MISC 19,120 37,616 23,083 12,312 -46.66%727003 - CELL PHONE STIPEND 963 963 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,566 1,624 2,570 1,490 -42.02%727012 - LIFE INSURANCE 263 275 315 315 0.00%727013 - EMP ASSISTANCE PROGRAM 57 57 60 60 0.00% 727016 - MEDICARE FRINGES 6,654 6,841 7,965 8,235 3.38%727019 - SURVIVOR BENEFIT 577 201 - - 727020 - DEFERRED COMP CITY CONTRIB 299 1,661 300 720 140.00%728003 - COMPENSATED ABSENCES 6,576 6,288 6,586 7,290 10.69% 72 - BENEFITS Total 159,685 195,436 216,026 182,261 -15.63% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 282 1,819 - - 74 - OTHER PAYS Total 282 1,819 - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 26,934 31,883 37,055 37,055 0.00% 811012 - SERVICES JANITORIAL 63,001 69,579 57,438 79,438 38.30%811036 - CONTRACT RSS INSTRUCTORS 31,499 52,250 99,514 64,514 -35.17% 811046 - TIDELANDS INSTRUCT PYMTS 345,138 289,231 348,130 348,130 0.00%811051 - SURF CONTRACT INSTRUCTORS 791,782 851,338 874,462 949,462 8.58% 81 - CONTRACT SERVICES Total 1,258,354 1,294,281 1,416,599 1,478,599 4.38% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 781 862 800 800 0.00%831003 - UTILITIES NATURAL GAS 1,205 1,552 1,325 1,352 2.04% 831004 - UTILITIES ELECTRICITY 66,174 77,439 76,101 78,384 3.00% 831005 - UTILITIES WATER 9,920 10,802 10,000 10,000 0.00%83 - UTILITIES Total 78,080 90,655 88,226 90,536 2.62% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 1,766 3,123 3,155 3,155 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 29,541 30,132 30,530 30,530 0.00%841046 - SPECIAL DEPT EXPENSE NOC 4,245 4,455 2,400 2,400 0.00%84 - SUPPLIES & MATERIALS Total 35,552 37,710 36,085 36,085 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 17,345 9,554 17,950 - -100.00%851007 - AUTOMOTIVE FUEL/WASH 565 672 800 817 2.13% 851010 - MAINT & REPAIR EQUIPMENT 6,592 9,033 6,500 6,500 0.00%851016 - MAINT & REPAIR BUILDING 34,538 30,833 34,900 34,900 0.00% 199 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 851037 - MAINT & REPAIR NOC - - - 16,600 85 - MAINTENANCE & REPAIR Total 59,039 50,092 60,150 58,817 -2.22% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,428 1,760 2,320 2,320 0.00% 861003 - TRAINING 1,682 1,534 3,650 3,650 0.00%86 - TRAVEL & TRAINING Total 4,109 3,294 5,970 5,970 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 1,745 987 2,660 2,660 0.00% 871006 - UNIFORM EXPENSE 4,849 1,328 3,664 3,664 0.00%87 - GENERAL EXPENSES Total 6,594 2,315 6,324 6,324 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 4,000 4,862 5,151 5.95% 881003 - VEHICLE REPLACE ISF 2,851 3,805 3,380 3,977 17.64%881004 - IT ISF OPERATING CHARGE 33,988 49,176 53,795 64,077 19.11% 881005 - IT ISF REPLACEMENT CHARGE 8,593 9,486 9,486 8,805 -7.18%881007 - RSS EQUIPMENT ISF 40,804 40,804 40,804 40,804 0.00% 881010 - WORKERS' COMP ISF MISC 4,146 8,786 13,076 18,614 42.35%881012 - GENERAL LIABILITY INSURANCE 6,089 7,944 9,604 10,710 11.51% 881014 - ANNUAL OPEB CHARGE 12,044 9,354 9,881 9,880 -0.01%881015 - OTHER INSURANCE ISF RATES - 63 63 - -100.00%88 - INTERNAL SVC CHARGE Total 119,866 133,417 144,952 162,017 11.77% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - 484 1,995 1,995 0.00%911024 - EQUIPMENT N.O.C.61,330 45,793 16,600 - -100.00%90 - CAPITAL EXPENDITURES Total 61,330 46,277 18,595 1,995 -89.27% 0107023 - MARINA PARK Total 2,217,744 2,311,192 2,473,774 2,548,578 3.02% 0107024 - FACILITY MAINT & OPERATIONS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 136,845 142,305 151,619 164,696 8.62%711003 - SALARIES PART TIME 70 21,472 22,526 33,149 47.16% 70 - REGULAR SALARIES Total 136,915 163,778 174,145 197,845 13.61% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 45,033 45,124 45,024 45,168 0.32%722001 - PENSION EE NORMAL COST MISC 9,556 10,482 11,884 12,875 8.34% 723002 - PENSION ER NORMAL COST MISC 13,407 13,932 16,505 17,562 6.40%723004 - RETIREMENT PART TIME/TEMP 3 712 845 1,160 37.35%724001 - PENSION EE CONTRIB MISC (17,815) (17,721) (17,657) (19,179) 8.62% 725001 - PENSION UAL REQUIRED MISC 29,303 32,227 32,485 35,937 10.63%725003 - PENSION UAL DISCRETIONARY MISC 11,550 16,766 10,289 9,735 -5.38% 727003 - CELL PHONE STIPEND 1,926 1,926 1,920 1,920 0.00%727004 - RHS $2.50 CONTRIBUTION 1,927 1,985 1,802 1,802 0.00% 727012 - LIFE INSURANCE 208 208 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00%727016 - MEDICARE FRINGES 2,397 2,766 3,206 2,927 -8.70% 727019 - SURVIVOR BENEFIT 115 67 - - 727020 - DEFERRED COMP CITY CONTRIB - - 600 600 0.00% 728003 - COMPENSATED ABSENCES 4,754 4,948 5,307 5,764 8.62%72 - BENEFITS Total 102,405 113,460 112,460 116,521 3.61% 200 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 2,400 2,400 0.00% 74 - OTHER PAYS Total - - 2,400 2,400 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 25,982 26,933 68,745 68,745 0.00%811012 - SERVICES JANITORIAL 47,820 59,792 89,218 54,218 -39.23% 81 - CONTRACT SERVICES Total 73,802 86,725 157,963 122,963 -22.16% 83 - UTILITIES 831001 - TELECOMM DATALINES 2,984 3,130 3,000 3,000 0.00%831004 - UTILITIES ELECTRICITY - - 9 9 0.00% 83 - UTILITIES Total 2,984 3,130 3,009 3,009 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 14,440 16,210 11,948 11,948 0.00%84 - SUPPLIES & MATERIALS Total 14,440 16,210 11,948 11,948 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 11,226 35,838 10,078 40,328 300.16% 851007 - AUTOMOTIVE FUEL/WASH 3,799 3,365 5,000 4,594 -8.12%851010 - MAINT & REPAIR EQUIPMENT - 833 - - 851016 - MAINT & REPAIR BUILDING 61,469 57,057 50,838 50,838 0.00%851037 - MAINT & REPAIR NOC 29,999 29,247 27,737 27,737 0.00% 851066 - SEWER USE FEE/PROP TAX 8,889 9,086 9,000 9,900 10.00%85 - MAINTENANCE & REPAIR Total 115,381 135,425 102,653 133,397 29.95% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 6 573 502 502 0.00%87 - GENERAL EXPENSES Total 6 573 502 502 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 5,500 6,685 7,083 5.95%881003 - VEHICLE REPLACE ISF 2,997 5,743 5,703 5,361 -5.99%881004 - IT ISF OPERATING CHARGE 8,476 12,027 13,112 18,876 43.96% 881005 - IT ISF REPLACEMENT CHARGE 2,017 2,227 2,227 2,532 13.70%881007 - RSS EQUIPMENT ISF 35,531 35,531 35,531 35,531 0.00% 881008 - RSS INFRASTRUCTURE ISF 37,103 37,103 37,103 37,103 0.00%881010 - WORKERS' COMP ISF MISC 2,998 4,118 7,025 9,679 37.78% 881012 - GENERAL LIABILITY INSURANCE 4,402 6,563 7,416 8,079 8.94%881014 - ANNUAL OPEB CHARGE 9,647 7,361 7,961 7,812 -1.87% 881015 - OTHER INSURANCE ISF RATES - 374 374 - -100.00%88 - INTERNAL SVC CHARGE Total 112,485 116,547 123,137 132,056 7.24% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.- 31,231 31,231 31,231 0.00% 90 - CAPITAL EXPENDITURES Total - 31,231 31,231 31,231 0.00% 0107024 - FACILITY MAINT & OPERATIONS Total 562,417 667,080 719,449 751,873 4.51% 0107026 - JUNIOR LIFEGUARD FACILITY 70 - REGULAR SALARIES 711003 - SALARIES PART TIME - - 17,267 20,629 19.47% 201 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 70 - REGULAR SALARIES Total - - 17,267 20,629 19.47% 72 - BENEFITS 723004 - RETIREMENT PART TIME/TEMP - - 648 1,018 57.16%727016 - MEDICARE FRINGES - - 250 422 68.38%72 - BENEFITS Total - - 898 1,439 60.29% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - - 4,200 4,200 0.00%81 - CONTRACT SERVICES Total - - 4,200 4,200 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC - - 8,000 8,000 0.00%84 - SUPPLIES & MATERIALS Total - - 8,000 8,000 0.00% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING - - 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR Total - - 1,000 1,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE - - - 3,760 881005 - IT ISF REPLACEMENT CHARGE - - - 434 881010 - WORKERS' COMP ISF MISC - - 318 574 80.27%881012 - GENERAL LIABILITY INSURANCE - - - 219 88 - INTERNAL SVC CHARGE Total - - 318 4,987 1467.04% 0107026 - JUNIOR LIFEGUARD FACILITY Total - - 31,683 40,255 27.05% 0107031 - OASIS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 524,593 621,688 629,388 695,813 10.55%711003 - SALARIES PART TIME 43,732 50,340 102,701 111,385 8.46% 70 - REGULAR SALARIES Total 568,325 672,027 732,089 807,198 10.26% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 2,203 4,536 3,600 3,600 0.00%71 - SPECIAL PAYS Total 2,203 4,536 3,600 3,600 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 86,808 97,516 180,096 167,122 -7.20% 722001 - PENSION EE NORMAL COST MISC 55,791 62,966 59,437 63,891 7.49%723002 - PENSION ER NORMAL COST MISC 43,617 50,182 58,057 63,752 9.81% 723004 - RETIREMENT PART TIME/TEMP 376 840 3,851 4,762 23.66%724001 - PENSION EE CONTRIB MISC (81,980) (85,546) (73,077) (80,433) 10.07%725001 - PENSION UAL REQUIRED MISC 155,791 140,104 141,227 151,830 7.51% 725003 - PENSION UAL DISCRETIONARY MISC 61,404 72,890 44,729 41,130 -8.05%727003 - CELL PHONE STIPEND 2,620 2,483 2,460 2,880 17.07% 727004 - RHS $2.50 CONTRIBUTION 20,808 12,678 8,566 7,606 -11.21%727012 - LIFE INSURANCE 636 752 840 840 0.00% 727013 - EMP ASSISTANCE PROGRAM 122 146 160 160 0.00%727016 - MEDICARE FRINGES 8,426 9,654 13,315 12,156 -8.70% 727019 - SURVIVOR BENEFIT 577 368 - - 727020 - DEFERRED COMP CITY CONTRIB 301 3,755 300 2,820 840.00%728003 - COMPENSATED ABSENCES 19,646 20,349 22,029 24,353 10.55% 202 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS Total 374,941 389,136 461,990 462,870 0.19% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 58 7 - - 74 - OTHER PAYS Total 58 7 - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 29,670 45,643 69,300 45,700 -34.05%811012 - SERVICES JANITORIAL 49,030 49,394 56,500 61,493 8.84%811027 - SERVICES CITY PRINT CONTRACT - - 1,000 1,000 0.00% 811036 - CONTRACT RSS INSTRUCTORS 266,014 327,263 399,509 387,509 -3.00%81 - CONTRACT SERVICES Total 344,714 422,300 526,309 495,702 -5.82% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 1,310 1,459 1,400 1,400 0.00% 831003 - UTILITIES NATURAL GAS 3,728 3,664 4,101 4,183 2.00%831004 - UTILITIES ELECTRICITY 66,460 83,437 76,429 78,722 3.00% 831005 - UTILITIES WATER 15,137 15,294 16,000 16,000 0.00%83 - UTILITIES Total 86,635 103,855 97,930 100,305 2.43% 84 - SUPPLIES & MATERIALS 841006 - OFFICE SUPPLY CITY PRINTING 18,189 20,736 20,000 20,000 0.00% 841007 - SUPPLIES OFFICE NOC 4,959 6,315 6,000 6,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 14,805 27,959 28,326 28,326 0.00% 841046 - SPECIAL DEPT EXPENSE NOC - 1,023 3,000 3,000 0.00%84 - SUPPLIES & MATERIALS Total 37,954 56,033 57,326 57,326 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 6,434 4,534 8,800 - -100.00% 851007 - AUTOMOTIVE FUEL/WASH 3,478 7,948 2,600 2,654 2.08%851016 - MAINT & REPAIR BUILDING 50,269 53,603 40,200 63,800 58.71% 851037 - MAINT & REPAIR NOC 1,111 1,924 2,000 2,000 0.00%851066 - SEWER USE FEE/PROP TAX 18,558 18,774 19,000 19,950 5.00%851072 - SEWER FEES: FIXED + USE 1,437 1,352 1,500 1,500 0.00%85 - MAINTENANCE & REPAIR Total 81,288 88,136 74,100 89,904 21.33% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,697 1,493 3,000 3,000 0.00%861003 - TRAINING 2,438 1,290 3,000 3,000 0.00%86 - TRAVEL & TRAINING Total 7,135 2,783 6,000 6,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 93 71 500 500 0.00%871004 - PUBLICATIONS & DUES NOC 1,295 769 1,300 1,300 0.00% 871006 - UNIFORM EXPENSE 37 173 - - 87 - GENERAL EXPENSES Total 1,425 1,012 1,800 1,800 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 13,000 15,802 16,742 5.95% 881003 - VEHICLE REPLACE ISF - 10,686 29,395 30,293 3.06%881004 - IT ISF OPERATING CHARGE 40,992 55,956 61,221 43,105 -29.59% 881005 - IT ISF REPLACEMENT CHARGE 10,398 10,811 10,811 10,138 -6.23%881007 - RSS EQUIPMENT ISF 30,715 30,715 30,715 30,715 0.00% 881010 - WORKERS' COMP ISF MISC 12,388 8,005 15,087 22,449 48.80%881012 - GENERAL LIABILITY INSURANCE 18,190 15,037 17,305 19,052 10.10% 203 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 881014 - ANNUAL OPEB CHARGE 35,338 27,678 33,048 33,005 -0.13%881015 - OTHER INSURANCE ISF RATES - 126 126 - -100.00% 88 - INTERNAL SVC CHARGE Total 173,983 172,014 213,510 205,499 -3.75% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 2,343 - 2,000 2,000 0.00%911004 - COMPUTER EQUIPMENT - - 1,500 1,500 0.00% 911039 - OFFICE FURNITURE/FIXTURES - 946 1,000 1,000 0.00%90 - CAPITAL EXPENDITURES Total 2,343 946 4,500 4,500 0.00% 0107031 - OASIS Total 1,693,806 1,912,786 2,179,155 2,234,704 2.55% 0107032 - OASIS FITNESS CENTER 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 73,269 66,120 87,258 86,754 -0.58% 711003 - SALARIES PART TIME 107,528 104,087 118,434 131,630 11.14%70 - REGULAR SALARIES Total 180,797 170,207 205,692 218,384 6.17% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY - 257 - - 71 - SPECIAL PAYS Total - 257 - - 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 13,723 7,879 45,024 27,101 -39.81%722001 - PENSION EE NORMAL COST MISC 3,670 4,018 6,754 10,325 52.87% 723002 - PENSION ER NORMAL COST MISC 10,924 10,130 9,380 18,927 101.78%723004 - RETIREMENT PART TIME/TEMP 2,450 2,247 4,441 2,326 -47.63% 724001 - PENSION EE CONTRIB MISC (7,221) (7,348) (10,035) (20,671) 105.99%725001 - PENSION UAL REQUIRED MISC 22,326 17,766 17,909 18,930 5.70% 725003 - PENSION UAL DISCRETIONARY MISC 8,800 9,243 5,672 5,128 -9.59%727003 - CELL PHONE STIPEND 818 517 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 887 473 1,152 1,152 0.00%727012 - LIFE INSURANCE 104 98 210 315 50.00%727013 - EMP ASSISTANCE PROGRAM 23 20 40 80 100.00% 727016 - MEDICARE FRINGES 2,756 2,546 3,635 3,584 -1.42%727019 - SURVIVOR BENEFIT 58 67 - - 727020 - DEFERRED COMP CITY CONTRIB - 33 - 360 728003 - COMPENSATED ABSENCES 2,811 2,727 3,054 3,036 -0.58% 72 - BENEFITS Total 62,128 50,416 88,197 71,553 -18.87% 81 - CONTRACT SERVICES 811036 - CONTRACT RSS INSTRUCTORS 77,063 75,664 243,918 103,918 -57.40%81 - CONTRACT SERVICES Total 77,063 75,664 243,918 103,918 -57.40% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 822 534 1,000 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 5,907 7,412 3,575 3,575 0.00%84 - SUPPLIES & MATERIALS Total 6,729 7,946 4,575 4,575 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 2,847 8,507 10,000 10,000 0.00% 85 - MAINTENANCE & REPAIR Total 2,847 8,507 10,000 10,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 223 - - 204 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING 475 465 1,500 1,500 0.00%86 - TRAVEL & TRAINING Total 475 688 1,500 1,500 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 19,667 23,764 25,966 30,865 18.87% 881005 - IT ISF REPLACEMENT CHARGE 4,902 4,520 4,520 4,196 -7.18%881007 - RSS EQUIPMENT ISF 24,287 24,287 24,287 24,287 0.00% 881010 - WORKERS' COMP ISF MISC 1,772 3,054 4,484 6,640 48.08%881012 - GENERAL LIABILITY INSURANCE 2,602 2,515 3,001 3,549 18.27% 881014 - ANNUAL OPEB CHARGE 6,306 4,058 5,383 4,115 -23.56%88 - INTERNAL SVC CHARGE Total 62,677 62,198 67,641 73,652 8.89% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 1,469 1,990 2,100 2,100 0.00% 911006 - FITNESS EQUIPMENT 680 297 729 729 0.00%90 - CAPITAL EXPENDITURES Total 2,149 2,286 2,829 2,829 0.00% 0107032 - OASIS FITNESS CENTER Total 397,265 378,169 624,352 486,412 -22.09% 0107033 - OASIS TRANSPORTATION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 358,170 358,686 387,617 425,800 9.85% 711003 - SALARIES PART TIME 22,709 20,211 26,635 29,132 9.37%70 - REGULAR SALARIES Total 380,879 378,897 414,253 454,931 9.82% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 490 440 165 660 300.00% 712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%71 - SPECIAL PAYS Total 2,295 2,244 1,965 2,460 25.19% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 109,822 103,069 135,072 121,954 -9.71% 722001 - PENSION EE NORMAL COST MISC 28,634 29,840 37,470 40,571 8.28%723002 - PENSION ER NORMAL COST MISC 29,395 28,095 34,741 38,725 11.47% 723004 - RETIREMENT PART TIME/TEMP 853 758 999 1,020 2.08%724001 - PENSION EE CONTRIB MISC (41,813) (38,675) (44,912) (49,967) 11.26% 725001 - PENSION UAL REQUIRED MISC 69,861 84,940 85,622 92,912 8.51%725003 - PENSION UAL DISCRETIONARY MISC 27,537 44,191 27,118 25,169 -7.19%727003 - CELL PHONE STIPEND 963 963 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 7,400 5,907 5,952 5,952 0.00%727012 - LIFE INSURANCE 567 558 630 735 16.67% 727013 - EMP ASSISTANCE PROGRAM 106 105 120 140 16.67%727016 - MEDICARE FRINGES 5,974 5,599 8,008 6,737 -15.87% 727019 - SURVIVOR BENEFIT 289 134 - - 727020 - DEFERRED COMP CITY CONTRIB - 999 1,200 1,080 -10.01%728003 - COMPENSATED ABSENCES 12,572 13,040 13,567 14,903 9.85%72 - BENEFITS Total 252,159 279,523 306,546 300,889 -1.85% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 474 329 - - 74 - OTHER PAYS Total 474 329 - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 450 589 2,200 2,200 0.00%81 - CONTRACT SERVICES Total 450 589 2,200 2,200 0.00% 205 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 83 - UTILITIES 831002 - UTILITIES TELEPHONE 7,599 8,795 8,050 8,050 0.00% 83 - UTILITIES Total 7,599 8,795 8,050 8,050 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 1,260 1,458 1,000 1,000 0.00%84 - SUPPLIES & MATERIALS Total 1,260 1,458 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 29,959 37,577 30,000 37,944 26.48% 85 - MAINTENANCE & REPAIR Total 29,959 37,577 30,000 37,944 26.48% 86 - TRAVEL & TRAINING 861003 - TRAINING 987 1,175 1,125 1,125 0.00%86 - TRAVEL & TRAINING Total 987 1,175 1,125 1,125 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 40,000 31,000 37,681 39,923 5.95% 881003 - VEHICLE REPLACE ISF 31,688 40,714 47,609 47,609 0.00%881004 - IT ISF OPERATING CHARGE 26,084 34,248 37,447 44,567 19.01% 881005 - IT ISF REPLACEMENT CHARGE 6,555 6,569 6,569 6,097 -7.19%881010 - WORKERS' COMP ISF MISC 7,927 4,273 8,312 12,386 49.01% 881012 - GENERAL LIABILITY INSURANCE 11,640 14,731 16,502 17,906 8.51%881014 - ANNUAL OPEB CHARGE 23,562 19,400 20,353 20,197 -0.77%881015 - OTHER INSURANCE ISF RATES - 492 492 - -100.00%88 - INTERNAL SVC CHARGE Total 161,511 151,427 174,966 188,685 7.84% 0107033 - OASIS TRANSPORTATION Total 848,375 862,013 940,104 997,285 6.08% 16470 - FiiN Rec Support 811008 - SERVICES PROFESSIONAL - 94,966 110,000 125,909 14.46% 81 - CONTRACT SERVICES Total - 94,966 110,000 125,909 14.46% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC - 23,864 37,000 97,850 164.46%84 - SUPPLIES & MATERIALS Total - 23,864 37,000 97,850 164.46% 16470 - FiiN Rec Support Total - 118,830 147,000 223,759 52.22% Grand Total 13,166,784 14,023,220 15,541,067 16,374,890 5.37% 206 UTILITIES MISSION STATEMENT To provide highly responsive water, wastewater, drainage and streetlight utility and infrastructure operations and maintenance services for the residents, businesses and visitors of Newport Beach. OVERVIEW The Utilities Department manages, operates, repairs and maintains the water, wastewater (sewer collection), storm drain and tidal valve system, street and alley sweeping, streetlights, graffiti abatement and oil and gas operations for the City of Newport Beach. These essential services are accomplished through a strategic combination of dedicated in- house licensed staff and highly qualified contractors. The Department’s high-level focus is committed to providing a safe, reliable source of water for drinking, irrigation and fire protection, as well as wastewater services to convey wastewater from homes and business for treatment and disposal. The Department also provides technical support and works very closely with other City Departments. The Utilities Department's licensed operators are on-call 24-hours a day for any city-wide infrastructure needs and emergencies. The Utilities headquarters is located at 949 West 16th Street. 207 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FY 24 FY 25 Full-Time 53.50 53.50 53.50 Part-Time (FTE)3.96 3.50 3.50 Full-Time FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 102,672 960 35,096 138,728 DEPARTMENT ASSISTANT 1.00 1.00 81,073 1,800 35,020 117,893 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 102,893 960 36,693 140,546 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 89,552 960 33,200 123,712 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 103,184 960 36,363 140,507 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 101,482 960 34,596 137,039 EQUIPMENT OPERATOR II 1.00 1.00 87,872 3,370 35,472 126,714 EQUIPMENT OPERATOR II 1.00 1.00 87,872 2,840 35,041 125,753 EQUIPMENT OPERATOR II 1.00 1.00 87,872 2,840 34,963 125,675 IT TECHNICIAN, SENIOR 0.50 0.50 50,677 - 19,998 70,675 MAINTENANCE WORKER I 1.00 1.00 76,048 2,620 33,717 112,385 MANAGEMENT ANALYST, SENIOR 1.00 1.00 140,532 - 42,309 182,841 SUPERINTENDENT 1.00 1.00 171,592 - 46,410 218,003 UTILITIES CREW CHIEF 1.00 1.00 102,893 1,940 36,618 141,451 UTILITIES CREW CHIEF 1.00 1.00 103,184 2,425 36,328 141,936 UTILITIES CREW CHIEF 1.00 1.00 103,184 1,585 36,519 141,287 UTILITIES CREW CHIEF 1.00 1.00 84,289 1,475 32,627 118,390 UTILITIES CREW CHIEF 1.00 1.00 103,184 1,575 36,362 141,121 UTILITIES CREW CHIEF 1.00 1.00 92,311 1,475 34,640 128,425 UTILITIES CREW CHIEF 1.00 1.00 103,184 1,825 36,408 141,417 UTILITIES CREW CHIEF 1.00 1.00 103,184 1,530 36,358 141,072 UTILITIES DIRECTOR 1.00 1.00 266,998 5,760 60,913 333,672 UTILITIES SPECIALIST 1.00 1.00 68,440 1,220 30,780 100,440 UTILITIES SPECIALIST 1.00 1.00 64,632 815 30,301 95,749 UTILITIES SPECIALIST 1.00 1.00 85,243 2,355 32,876 120,473 UTILITIES SPECIALIST 1.00 1.00 85,243 330 34,381 119,954 UTILITIES SPECIALIST 1.00 1.00 60,681 - 29,809 90,490 UTILITIES SPECIALIST 1.00 1.00 63,751 110 30,177 94,038 UTILITIES SPECIALIST 1.00 1.00 85,484 110 34,340 119,933 UTILITIES SPECIALIST 1.00 1.00 70,178 1,220 30,983 102,382 UTILITIES SPECIALIST 1.00 1.00 73,414 1,055 31,348 105,817 UTILITIES SPECIALIST 1.00 1.00 73,260 1,220 31,344 105,824 UTILITIES SPECIALIST 1.00 1.00 76,209 1,165 31,685 109,059 UTILITIES SPECIALIST 1.00 1.00 76,209 815 31,656 108,680 UTILITIES SPECIALIST 1.00 1.00 62,631 350 30,066 93,046 UTILITIES SPECIALIST 1.00 1.00 85,484 - 32,711 118,194 UTILITIES SPECIALIST, SENIOR 1.00 1.00 81,139 1,530 32,263 114,932 UTILITIES SPECIALIST, SENIOR 1.00 1.00 91,614 1,530 35,030 128,174 UTILITIES SPECIALIST, SENIOR 1.00 1.00 91,873 1,475 34,952 128,300 UTILITIES SPECIALIST, SENIOR 1.00 1.00 91,873 3,135 35,429 130,437 UTILITIES SPECIALIST, SENIOR 1.00 1.00 91,873 1,640 35,330 128,843 UTILITIES SPECIALIST, SENIOR 1.00 1.00 90,725 3,695 34,950 129,370 UTILITIES SPECIALIST, SENIOR 1.00 1.00 91,873 350 35,185 127,408 UTILITIES SUPERVISOR 1.00 1.00 119,052 1,740 38,362 159,154 UTILITIES SUPERVISOR 1.00 1.00 119,052 1,760 36,718 157,530 UTILITIES SUPERVISOR 1.00 1.00 119,389 2,010 38,293 159,692 UTILITIES SUPERVISOR 1.00 1.00 119,389 1,760 38,481 159,630 UTILITIES SUPERVISOR 1.00 1.00 119,389 2,680 38,894 160,963 WATER OPERATIONS SUPERINTENDENT 1.00 1.00 179,664 960 45,884 226,508 WATER PRODUCTION OPERATOR 1.00 1.00 107,990 2,180 35,458 145,628 WATER PRODUCTION OPERATOR 1.00 1.00 108,295 1,980 36,967 147,242 WATER PRODUCTION OPERATOR 1.00 1.00 108,295 2,200 37,115 147,611 WATER PRODUCTION SUPERVISOR 1.00 1.00 125,370 2,350 39,359 167,079 WATER QUALITY COORDINATOR 1.00 1.00 119,389 4,115 38,804 162,308 UTILITIES PERSONNEL 208 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2024-25 FY 23 FY 24 FY 25 Full-Time 53.50 53.50 53.50 Part-Time (FTE)3.96 3.50 3.50 UTILITIES PERSONNEL Part-Time (FTE)FY 24 FY 25 Base Pay Specialty Pay Benefits Total Pay DEPARTMENT ASSISTANT 1.00 1.00 56,276 - 29,293 85,570 MAINTENANCE AIDE 1.00 0.00 - - - - UTILITIES SPECIALIST 0.50 0.50 31,207 - 3,776 34,983 UTILITIES SPECIALIST 0.00 1.00 72,908 - 5,978 78,887 UTILITIES SPECIALIST 1.00 1.00 62,529 - 7,441 69,970 5,575,752 85,715 1,962,070 7,623,537 209 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 0109062 - STORM DRAINS/STREET SWEEPING70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 618,772 649,174 691,804 716,138 3.52%711003 - SALARIES PART TIME 5,486 624 - - 70 - REGULAR SALARIES Total 624,258 649,798 691,804 716,138 3.52% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 2,248 2,683 2,735 2,845 4.02%71 - SPECIAL PAYS Total 2,329 2,683 2,735 2,845 4.02% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 149,028 152,572 180,096 169,380 -5.95% 722001 - PENSION EE NORMAL COST MISC 70,634 74,527 71,204 72,076 1.22% 723002 - PENSION ER NORMAL COST MISC 44,541 47,149 58,148 60,657 4.31%723004 - RETIREMENT PART TIME/TEMP 327 22 - - 724001 - PENSION EE CONTRIB MISC (88,155) (87,466) (80,452) (83,640) 3.96%725001 - PENSION UAL REQUIRED MISC 156,907 149,210 150,406 156,265 3.90%725003 - PENSION UAL DISCRETIONARY MISC 61,844 77,628 47,637 42,331 -11.14%727003 - CELL PHONE STIPEND 4,157 5,011 5,040 5,040 0.00%727004 - RHS $2.50 CONTRIBUTION 13,318 14,095 12,744 12,744 0.00%727012 - LIFE INSURANCE 859 935 840 840 0.00%727013 - EMP ASSISTANCE PROGRAM 161 175 160 160 0.00%727016 - MEDICARE FRINGES 12,814 14,677 12,755 10,619 -16.75%727019 - SURVIVOR BENEFIT 404 268 - - 727020 - DEFERRED COMP CITY CONTRIB 1,338 1,630 1,500 1,500 0.00% 728003 - COMPENSATED ABSENCES 22,137 22,732 24,213 25,065 3.52%72 - BENEFITS Total 450,313 473,164 484,292 473,036 -2.32% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 230,522 339,404 191,380 191,380 0.00%713008 - CALL BACK PAY 4,382 8,382 10,000 10,000 0.00%713009 - STAND BY PAY 72 - 12,500 12,500 0.00%74 - OTHER PAYS Total 234,976 347,785 213,880 213,880 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 117,512 405,533 183,500 187,000 1.91% 811021 - CONTRACT SERVICES STRT SWPING 860,202 778,699 846,336 846,336 0.00% 811022 - CONTRACT SERVICES ALLEY SWEEP 77,231 72,223 86,231 89,731 4.06% 811024 - CONTRACT SERVICES STORM DRAINS 287,984 351,404 377,649 384,149 1.72% 811027 - SERVICES CITY PRINT CONTRACT - - 33 33 0.00% 81 - CONTRACT SERVICES Total 1,342,929 1,607,858 1,493,749 1,507,249 0.90% 83 - UTILITIES831002 - UTILITIES TELEPHONE 1,394 1,911 1,500 1,500 0.00%831004 - UTILITIES ELECTRICITY 1,795 1,799 5,150 5,305 3.01%83 - UTILITIES Total 3,189 3,710 6,650 6,805 2.33% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 122 942 1,500 1,500 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 5,682 4,117 5,000 5,000 0.00%841026 - STREET CLEANING EXPENSE - - 2,000 2,000 0.00%841044 - TOOLS INSTRUMENTS ETC 3,257 - 4,000 4,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 120,942 147,461 140,000 151,000 7.86% UTILITIES SUMMARY BY ACCOUNT DETAIL 210 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS Total 130,003 152,520 152,500 163,500 7.21% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 23,698 33,811 30,000 33,114 10.38% 851010 - MAINT & REPAIR EQUIPMENT 5,005 5,080 7,500 7,500 0.00%851013 - PRINTER MAINT/SUPPLIES - - 1,000 1,000 0.00%851015 - MAINT E COAST HIGHWAY - - 7,114 7,114 0.00%851016 - MAINT & REPAIR BUILDING (14) 265 - - 851037 - MAINT & REPAIR NOC 254,092 218,657 262,264 262,264 0.00%851039 - MAINT STORM DRAINS 105,303 126,103 137,000 128,000 -6.57%851044 - MAINT TRAFFIC CONTROL - - 2,000 2,000 0.00%851062 - UTILITIES FAC MAIN PROGM - 2,684 - 9,159 85 - MAINTENANCE & REPAIR Total 388,084 386,600 446,878 450,151 0.73% 86 - TRAVEL & TRAINING861003 - TRAINING 1,988 1,292 2,500 2,500 0.00%86 - TRAVEL & TRAINING Total 1,988 1,292 2,500 2,500 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC - - 201 201 0.00% 871006 - UNIFORM EXPENSE 4,102 4,547 4,031 4,031 0.00% 87 - GENERAL EXPENSES Total 4,102 4,547 4,232 4,232 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 110,000 92,500 120,337 131,360 9.16% 881003 - VEHICLE REPLACE ISF 232,762 205,427 234,533 266,965 13.83% 881004 - IT ISF OPERATING CHARGE 56,533 57,771 64,436 71,983 11.71% 881005 - IT ISF REPLACEMENT CHARGE 11,189 10,398 10,398 10,219 -1.72% 881010 - WORKERS' COMP ISF MISC 20,858 41,220 32,455 30,594 -5.73% 881012 - GENERAL LIABILITY INSURANCE 96,167 245,870 234,687 248,399 5.84% 881013 - UNINSURED CLAIMS CHARGE 20,128 381 353 518 46.73% 881014 - ANNUAL OPEB CHARGE 40,881 33,818 36,325 33,969 -6.49% 881015 - OTHER INSURANCE ISF RATES - 2,260 2,260 - -100.00% 88 - INTERNAL SVC CHARGE Total 588,517 689,645 735,783 794,006 7.91% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - - 1,000 1,000 0.00% 90 - CAPITAL EXPENDITURES Total - - 1,000 1,000 0.00% 0109062 - STORM DRAINS/STREET SWEEPING Total 3,783,690 4,319,603 4,236,003 4,335,343 2.35% 0109063 - STREET LIGHT/ELECTRICAL70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 110,152 104,873 156,992 191,034 21.68%70 - REGULAR SALARIES Total 110,152 104,873 156,992 191,034 21.68% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 2 - 275 275 0.00% 71 - SPECIAL PAYS Total 2 - 275 275 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 33,822 31,273 45,024 45,168 0.32% 211 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 722001 - PENSION EE NORMAL COST MISC 7,277 7,120 12,226 14,748 20.63%723002 - PENSION ER NORMAL COST MISC 10,762 10,026 16,980 20,116 18.47%724001 - PENSION EE CONTRIB MISC (14,320) (12,951) (18,165) (21,969) 20.94%725001 - PENSION UAL REQUIRED MISC 35,477 36,120 36,410 41,685 14.49%725003 - PENSION UAL DISCRETIONARY MISC 13,982 18,792 11,532 11,292 -2.08% 727003 - CELL PHONE STIPEND 1,446 1,335 960 1,920 100.00% 727004 - RHS $2.50 CONTRIBUTION 30 57 1,144 1,144 0.00% 727012 - LIFE INSURANCE 152 137 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 29 26 40 40 0.00% 727016 - MEDICARE FRINGES 1,614 1,597 2,943 2,798 -4.94% 727019 - SURVIVOR BENEFIT 115 33 - - 727020 - DEFERRED COMP CITY CONTRIB 5 11 600 600 0.00% 728003 - COMPENSATED ABSENCES 5,522 5,545 5,495 6,686 21.68% 72 - BENEFITS Total 95,914 99,119 115,399 124,437 7.83% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 2,730 1,602 8,000 8,000 0.00% 713008 - CALL BACK PAY 584 675 2,000 2,000 0.00% 713009 - STAND BY PAY 440 5,614 10,000 10,000 0.00% 74 - OTHER PAYS Total 3,754 7,892 20,000 20,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - 3,741 7,210 3,710 -48.54% 811017 - SERVICES CONTRACT 195,393 187,751 200,900 204,200 1.64%811062 - UNDERGROUND SERVICE ALERT PRGM - - - 3,500 841060 - OTHER AGENCY FEES - 3,919 - - 81 - CONTRACT SERVICES Total 195,393 195,411 208,110 211,410 1.59% 83 - UTILITIES 831004 - UTILITIES ELECTRICITY 696,692 745,884 801,196 825,232 3.00% 83 - UTILITIES Total 696,692 745,884 801,196 825,232 3.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC - 282 - - 851001 - GENERATOR MAINT & REPAIR 10,052 10,623 11,381 11,881 4.39% 851016 - MAINT & REPAIR BUILDING - - 2,000 2,000 0.00% 851037 - MAINT & REPAIR NOC 275,795 204,683 301,668 293,868 -2.59% 851062 - UTILITIES FAC MAIN PROGM - 1,771 - 9,159 85 - MAINTENANCE & REPAIR Total 285,847 217,359 315,049 316,908 0.59% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF - 13,500 18,233 17,386 -4.65% 881003 - VEHICLE REPLACE ISF - 19,143 24,482 24,359 -0.50% 881004 - IT ISF OPERATING CHARGE 14,127 15,056 16,833 18,633 10.69% 881005 - IT ISF REPLACEMENT CHARGE 2,797 2,773 2,773 2,725 -1.72% 881010 - WORKERS' COMP ISF MISC 5,194 9,778 8,395 7,840 -6.61% 881012 - GENERAL LIABILITY INSURANCE 23,947 50,425 48,950 51,251 4.70% 881013 - UNINSURED CLAIMS CHARGE 5,012 82 77 109 40.91% 881014 - ANNUAL OPEB CHARGE 5,794 8,250 9,135 9,061 -0.80% 881015 - OTHER INSURANCE ISF RATES - 357 357 - -100.00% 88 - INTERNAL SVC CHARGE Total 56,872 119,363 129,234 131,364 1.65% 212 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 0109063 - STREET LIGHT/ELECTRICAL Total 1,448,624 1,489,901 1,746,254 1,820,661 4.26% 10090907 - OIL & GAS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 116,153 199,219 130,450 154,850 18.70%841060 - OTHER AGENCY FEES 119,803 89,354 42,000 60,000 42.86%81 - CONTRACT SERVICES Total 235,956 288,573 172,450 214,850 24.59% 83 - UTILITIES 831001 - TELECOMM DATALINES 722 570 750 750 0.00% 831004 - UTILITIES ELECTRICITY 59,968 65,501 63,860 65,776 3.00% 831005 - UTILITIES WATER 15,592 14,216 16,000 16,000 0.00% 83 - UTILITIES Total 76,282 80,286 80,610 82,526 2.38% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 1,199 1,448 2,500 2,500 0.00% 841018 - TREATMENT CHEMICALS - 23,650 10,000 17,800 78.00% 841046 - SPECIAL DEPT EXPENSE NOC 154,883 130,564 186,800 168,000 -10.06% 84 - SUPPLIES & MATERIALS Total 156,081 155,662 199,300 188,300 -5.52% 85 - MAINTENANCE & REPAIR 851026 - LANDSCAPE MAINT - 72,051 70,000 71,500 2.14% 851037 - MAINT & REPAIR NOC 1,011,466 818,505 344,189 344,189 0.00% 85 - MAINTENANCE & REPAIR Total 1,011,466 890,556 414,189 415,689 0.36% 88 - INTERNAL SVC CHARGE881015 - OTHER INSURANCE ISF RATES - 500 500 - -100.00%88 - INTERNAL SVC CHARGE Total - 500 500 - -100.00% 89 - RISK MANAGEMENT891043 - PROPERTY INSURANCE - 2,963 4,500 42,617 847.05%89 - RISK MANAGEMENT Total - 2,963 4,500 42,617 847.05% 10090907 - OIL & GAS Total 1,479,786 1,418,540 871,549 943,982 8.31% 7019052 - WATER SYSTEM SERVICE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 2,921,885 2,958,142 3,242,203 3,470,116 7.03% 711003 - SALARIES PART TIME 36,833 26,909 74,152 104,115 40.41%70 - REGULAR SALARIES Total 2,958,718 2,985,051 3,316,355 3,574,231 7.78% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 18,111 18,179 16,320 17,060 4.53% 712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 19,916 19,983 18,120 18,860 4.08% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 711,260 707,464 765,408 773,502 1.06% 722001 - PENSION EE NORMAL COST MISC 278,760 290,063 311,768 331,154 6.22% 723002 - PENSION ER NORMAL COST MISC 238,557 236,332 295,625 325,724 10.18% 723004 - RETIREMENT PART TIME/TEMP 1,314 1,033 2,781 2,781 0.00% 724001 - PENSION EE CONTRIB MISC (390,064) (372,000) (377,773) (413,923) 9.57% 213 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 725001 - PENSION UAL REQUIRED MISC 687,736 694,375 699,943 757,196 8.18%725003 - PENSION UAL DISCRETIONARY MISC 145,320 227,253 221,685 205,119 -7.47%727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%727003 - CELL PHONE STIPEND 21,687 21,670 19,860 20,820 4.83%727004 - RHS $2.50 CONTRIBUTION 51,462 46,390 37,486 38,560 2.87% 727012 - LIFE INSURANCE 3,334 3,272 3,570 3,780 5.88% 727013 - EMP ASSISTANCE PROGRAM 628 616 680 720 5.88% 727016 - MEDICARE FRINGES 52,833 53,133 59,806 52,562 -12.11% 727017 - PARS DC 401A 1,985 4,801 - 5,340 727019 - SURVIVOR BENEFIT 1,905 970 - - 727020 - DEFERRED COMP CITY CONTRIB 5,162 6,647 10,284 1,800 -82.50% 728003 - COMPENSATED ABSENCES 105,660 106,601 113,477 121,454 7.03% 72 - BENEFITS Total 1,922,353 2,033,434 2,169,401 2,231,389 2.86% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 133,716 203,903 125,000 125,000 0.00% 713008 - CALL BACK PAY 95,998 87,584 51,500 51,500 0.00% 713009 - STAND BY PAY 111,686 128,853 107,475 107,475 0.00% 74 - OTHER PAYS Total 341,399 420,341 283,975 283,975 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL - - 4,000 4,000 0.00%811008 - SERVICES PROFESSIONAL 73,738 75,895 155,466 155,466 0.00%811045 - WATER CONSERVATION SUPPORT 13,648 82,793 218,247 218,247 0.00%811049 - METER READING SERVICES 158,865 135,567 100,000 100,000 0.00% 811057 - SCADA PROGRAMMING 162,455 130,864 151,999 151,999 0.00% 811058 - HAZARDOUS MATERIALS REMOVAL - 14,214 20,440 20,440 0.00% 811062 - UNDERGROUND SERVICE ALERT PRGM 14,684 5,149 15,000 15,000 0.00% 841060 - OTHER AGENCY FEES 215,596 261,817 234,200 247,054 5.49% 81 - CONTRACT SERVICES Total 638,985 706,299 899,352 912,206 1.43% 83 - UTILITIES831001 - TELECOMM DATALINES 14,833 13,235 15,100 15,100 0.00%831002 - UTILITIES TELEPHONE 40,542 50,002 42,000 42,000 0.00% 831003 - UTILITIES NATURAL GAS 3,231 6,204 3,554 3,626 2.03% 831004 - UTILITIES ELECTRICITY 1,682,769 2,070,495 1,935,185 1,993,241 3.00% 831005 - UTILITIES WATER 14,361 17,630 20,000 20,000 0.00%83 - UTILITIES Total 1,755,735 2,157,567 2,015,839 2,073,967 2.88% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 3,457 3,511 5,500 5,500 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 75,159 43,127 75,000 75,000 0.00%841018 - TREATMENT CHEMICALS 121,521 267,218 320,000 320,000 0.00%841044 - TOOLS INSTRUMENTS ETC 22,393 21,322 22,500 22,500 0.00%841046 - SPECIAL DEPT EXPENSE NOC - 23 - - 841057 - IMPORTED WATER EXP 4,865,898 3,236,479 5,000,000 5,275,000 5.50% 841058 - GROUNDWATER EXP 6,762,171 7,516,358 8,500,000 9,027,000 6.20% 841059 - RECLAIMED WATER EXP OCWD 459,450 424,955 480,726 480,726 0.00% 841063 - WATER CNSRV ACTIVITIES 25,283 156,923 202,371 202,371 0.00% 841073 - YARD & PROJECT MATERIALS 46,134 36,677 55,233 56,133 1.63% 84 - SUPPLIES & MATERIALS Total 12,381,466 11,706,592 14,661,330 15,464,230 5.48% 85 - MAINTENANCE & REPAIR 214 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 841014 - SUPPLIES JANITORIAL NOC 10,140 1,620 9,000 9,000 0.00%851001 - GENERATOR MAINT & REPAIR 7,986 8,243 14,022 14,722 4.99%851002 - VALVE MAINT PROGRAM 66,214 79,460 98,000 98,000 0.00%851003 - AIR VAC MAINT PROGRAM 2,228 1,351 20,000 20,000 0.00%851007 - AUTOMOTIVE FUEL/WASH 100,094 121,377 105,000 115,724 10.21% 851010 - MAINT & REPAIR EQUIPMENT 5,640 8,295 10,000 10,000 0.00% 851013 - PRINTER MAINT/SUPPLIES 2,975 2,334 5,000 5,000 0.00% 851016 - MAINT & REPAIR BUILDING 3,284 17,065 45,501 45,501 0.00% 851026 - LANDSCAPE MAINT - 135,069 133,500 136,500 2.25% 851033 - WELLS & PUMP STA MAINT 77,223 92,537 94,360 94,835 0.50% 851034 - REGULATING STA MAINT 54,393 62,580 59,000 59,000 0.00% 851037 - MAINT & REPAIR NOC 436,892 385,122 344,644 344,919 0.08% 851048 - BACKFLOW MAINT & REPAIR 45,590 6,325 26,750 26,750 0.00% 851049 - MAINT SCADA 37,573 53,634 51,237 51,512 0.54% 851055 - WATER METER REPL PROGRAM 50,913 113,022 112,942 112,942 0.00% 851056 - FIRE HYDRANT REPL PROGRAM 50,935 102,168 70,000 70,000 0.00% 851057 - CATHODIC PROTECTION PRGM - - 23,000 23,000 0.00% 851058 - METER & VALVE CVR PRGM 48,638 186,683 125,000 125,000 0.00% 851060 - WATER QLTY MONTOR PRGM 55,105 49,877 75,000 75,000 0.00% 851062 - UTILITIES FAC MAIN PROGM 184,322 116,593 196,000 196,698 0.36%851063 - WATER TREATMENT PROGRAM 51,398 38,754 73,000 73,000 0.00%851064 - COMMERCIAL METER REPL PRG 31,748 15,067 70,000 70,000 0.00%851067 - RECYCLE PUMP STATION MAINT 3,940 3,580 12,360 12,360 0.00%851072 - SEWER FEES: FIXED + USE 911 880 3,789 3,789 0.00%851073 - PUMP & MOTOR REPAIR 59,496 74,218 69,400 71,275 2.70%85 - MAINTENANCE & REPAIR Total 1,387,635 1,675,854 1,846,505 1,864,527 0.98% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 218 931 4,000 4,000 0.00%861003 - TRAINING 28,754 21,378 30,000 30,000 0.00%86 - TRAVEL & TRAINING Total 28,971 22,309 34,000 34,000 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 1,973 2,180 3,500 3,500 0.00% 871002 - ADVERT & PUB RELATIONS 9,763 10,665 10,000 10,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 67,273 71,620 81,882 81,882 0.00% 871004 - PUBLICATIONS & DUES NOC 79 158 5,000 5,000 0.00% 871006 - UNIFORM EXPENSE 18,690 19,469 18,000 18,000 0.00% 871017 - SOFTWARE LICENSE RENEWAL 20,979 21,826 52,000 52,000 0.00%871022 - SERVICE CHARGE ADMINISTRATIVE 2,094,969 1,788,252 1,932,200 2,034,751 5.31%871051 - CREDIT CARD FEES - - - 500,000 87 - GENERAL EXPENSES Total 2,213,726 1,914,171 2,102,582 2,705,133 28.66% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 292,250 275,500 322,721 340,634 5.55% 881003 - VEHICLE REPLACE ISF 308,602 375,862 537,160 534,476 -0.50% 881004 - IT ISF OPERATING CHARGE 248,159 260,117 292,089 322,403 10.38% 881005 - IT ISF REPLACEMENT CHARGE 51,369 49,883 49,883 48,710 -2.35% 881010 - WORKERS' COMP ISF MISC 99,389 174,133 143,087 130,447 -8.83%881012 - GENERAL LIABILITY INSURANCE 458,244 981,524 929,797 960,543 3.31%881013 - UNINSURED CLAIMS CHARGE 95,913 1,586 1,471 2,153 46.33%881014 - ANNUAL OPEB CHARGE 194,880 157,785 171,133 164,598 -3.82%881015 - OTHER INSURANCE ISF RATES - 111,778 136,549 138,059 1.11% 215 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE Total 1,748,806 2,388,169 2,583,891 2,642,022 2.25% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 5,000 1,202 5,000 5,000 0.00% 911016 - ROLLING EQUIPMENT - - - - 911024 - EQUIPMENT N.O.C.199,698 16,550 44,154 44,154 0.00%911039 - OFFICE FURNITURE/FIXTURES - 7,698 5,000 5,000 0.00%90 - CAPITAL EXPENDITURES Total 204,698 25,450 54,154 54,154 0.00% 7019052 - WATER SYSTEM SERVICE Total 25,668,909 26,055,220 29,985,503 31,858,694 6.25% 7119061 - WASTEWATER OPERATIONS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 886,474 897,190 975,310 1,031,820 5.79% 711003 - SALARIES PART TIME 51,058 75,973 136,440 62,529 -54.17% 70 - REGULAR SALARIES Total 937,532 973,163 1,111,750 1,094,349 -1.57% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 5,942 6,731 7,125 7,290 2.32%71 - SPECIAL PAYS Total 5,942 6,731 7,125 7,290 2.32% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 214,253 229,081 270,144 242,778 -10.13%722001 - PENSION EE NORMAL COST MISC 75,325 73,105 94,822 102,265 7.85%723002 - PENSION ER NORMAL COST MISC 73,609 69,791 87,940 99,164 12.76%723004 - RETIREMENT PART TIME/TEMP 619 1,974 5,117 5,117 0.00%724001 - PENSION EE CONTRIB MISC (105,282) (93,941) (113,670) (126,928) 11.66%725001 - PENSION UAL REQUIRED MISC 179,144 215,892 217,623 225,148 3.46%725003 - PENSION UAL DISCRETIONARY MISC 37,854 70,657 68,926 60,991 -11.51%727003 - CELL PHONE STIPEND 5,589 6,125 6,000 7,500 25.00% 727004 - RHS $2.50 CONTRIBUTION 11,296 11,484 12,492 11,288 -9.64% 727012 - LIFE INSURANCE 1,115 1,119 1,260 1,365 8.33% 727013 - EMP ASSISTANCE PROGRAM 209 210 240 260 8.33% 727015 - UNEMPLOYMENT EXPENSE 55 1,958 - - 727016 - MEDICARE FRINGES 16,381 16,212 20,228 16,113 -20.34% 727019 - SURVIVOR BENEFIT 577 301 - - 727020 - DEFERRED COMP CITY CONTRIB 2,075 2,177 2,400 2,400 0.00% 728003 - COMPENSATED ABSENCES 31,137 31,107 34,136 36,114 5.79% 72 - BENEFITS Total 543,955 637,251 707,657 683,574 -3.40% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 61,039 59,327 70,691 70,691 0.00% 713008 - CALL BACK PAY 26,266 37,484 35,000 35,000 0.00% 713009 - STAND BY PAY 20,586 22,510 53,750 53,750 0.00% 74 - OTHER PAYS Total 107,891 119,321 159,441 159,441 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL - - 1,000 1,000 0.00%811008 - SERVICES PROFESSIONAL - 57,955 61,000 56,000 -8.20%811057 - SCADA PROGRAMMING 43,065 55,906 52,000 52,000 0.00% 811062 - UNDERGROUND SERVICE ALERT PRGM - - - 5,000 841060 - OTHER AGENCY FEES 26,319 28,087 30,000 54,800 82.67% 216 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES Total 69,383 141,948 144,000 168,800 17.22% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 5,025 3,818 8,700 8,700 0.00% 831003 - UTILITIES NATURAL GAS 726 977 1,000 1,020 2.00%831004 - UTILITIES ELECTRICITY 62,000 76,278 64,040 65,961 3.00%831005 - UTILITIES WATER 2,909 3,336 6,000 6,000 0.00%83 - UTILITIES Total 70,661 84,409 79,740 81,681 2.43% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 31 39 350 350 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 6,380 6,013 15,000 15,000 0.00% 841043 - CONCRETE MATERIALS - - 2,000 2,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 493 - 2,500 2,500 0.00%84 - SUPPLIES & MATERIALS Total 6,904 6,052 19,850 19,850 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC - 620 - - 851001 - GENERATOR MAINT & REPAIR 20,103 34,006 29,250 31,050 6.15% 851007 - AUTOMOTIVE FUEL/WASH 49,302 72,489 50,000 55,019 10.04% 851010 - MAINT & REPAIR EQUIPMENT - 4,040 5,000 5,000 0.00% 851016 - MAINT & REPAIR BUILDING 190 344 4,665 4,665 0.00% 851032 - WASTEWATER ROOT CUTTING 14,545 10,232 16,601 16,601 0.00% 851033 - WELLS & PUMP STA MAINT - - 31 31 0.00% 851035 - CCTV MAINTENANCE PROGRAM 47,291 67,275 110,297 110,297 0.00%851036 - GREASE CNTRL DEV/INSPEC 58,260 61,109 81,044 81,044 0.00%851037 - MAINT & REPAIR NOC 100,905 73,631 211,007 213,007 0.95%851049 - MAINT SCADA 18,437 25,746 25,252 25,252 0.00%851050 - SEWER MANHOLE LINING PRGM 77,850 87,630 86,800 88,600 2.07%851051 - PUMP STATION MAINTENANCE 11,215 1,698 13,000 13,000 0.00%851052 - ALLEY LATERAL REPL PRGM.24,928 38,593 46,500 48,500 4.30%851053 - SEWER MANHOLE MAINT PRGM 8,994 29,387 37,601 37,901 0.80%851054 - TREE ROOT FOAMING 79,526 105,738 87,300 122,300 40.09%851062 - UTILITIES FAC MAIN PROGM 21,195 27,990 24,239 24,631 1.62%851066 - SEWER USE FEE/PROP TAX 19,848 20,079 22,000 22,000 0.00% 851072 - SEWER FEES: FIXED + USE 225 205 225 225 0.00%85 - MAINTENANCE & REPAIR Total 552,814 660,812 850,812 899,123 5.68% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC - - 1,000 1,000 0.00%861003 - TRAINING 6,774 4,515 9,260 9,260 0.00%86 - TRAVEL & TRAINING Total 6,774 4,515 10,260 10,260 0.00% 87 - GENERAL EXPENSES871001 - CERT & MEMBERSHIP 7,321 7,064 5,500 5,500 0.00%871004 - PUBLICATIONS & DUES NOC - - 1,000 1,000 0.00%871006 - UNIFORM EXPENSE 7,671 9,197 5,039 5,039 0.00%871017 - SOFTWARE LICENSE RENEWAL 12,676 15,575 29,249 29,249 0.00%871022 - SERVICE CHARGE ADMINISTRATIVE 308,673 508,329 517,528 611,359 18.13%87 - GENERAL EXPENSES Total 336,341 540,165 558,316 652,147 16.81% 88 - INTERNAL SVC CHARGE 217 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 881001 - EQUIP MAINT ISF 138,250 137,375 159,233 165,971 4.23%881003 - VEHICLE REPLACE ISF 329,879 489,318 488,552 454,516 -6.97%881004 - IT ISF OPERATING CHARGE 83,030 86,959 97,595 106,389 9.01%881005 - IT ISF REPLACEMENT CHARGE 17,097 16,595 16,595 16,010 -3.53%881010 - WORKERS' COMP ISF MISC 29,323 57,896 48,343 44,679 -7.58% 881012 - GENERAL LIABILITY INSURANCE 135,200 332,773 322,786 356,631 10.49% 881013 - UNINSURED CLAIMS CHARGE 28,298 498 471 739 56.82% 881014 - ANNUAL OPEB CHARGE 58,194 46,279 51,212 48,942 -4.43% 881015 - OTHER INSURANCE ISF RATES - 192,298 231,178 285,884 23.66% 88 - INTERNAL SVC CHARGE Total 819,270 1,359,991 1,415,966 1,479,760 4.51% 90 - CAPITAL EXPENDITURES911001 - OFFICE EQUIPMENT - 1,389 2,000 2,000 0.00%911004 - COMPUTER EQUIPMENT 18 2,304 5,000 5,000 0.00%911023 - SHOP EQUIPMENT - 161 1,000 1,000 0.00% 911024 - EQUIPMENT N.O.C.12,609 2,402 25,000 25,000 0.00%90 - CAPITAL EXPENDITURES Total 12,627 6,255 33,000 33,000 0.00% 7119061 - WASTEWATER OPERATIONS Total 3,491,595 4,540,614 5,097,917 5,289,276 3.75% Grand Total 35,140,997 37,823,878 41,937,226 44,247,956 5.51% 218 INTERNAL SERVICES & OTHER ACTIVITES OVERVIEW The City provides for the financing of certain operations using Internal Service Funds (ISF). An Internal Service Fund is a fund used in governmental accounting to allocate centralized expenditures and services to departments on a cost reimbursement basis. All costs incurred for actual expenditures or services rendered in the Internal Service Fund are charged to each department at a predetermined rate based on their share of these expenditures. Funds are budgeted in, and collected from, each department at the predetermined rate by the Internal Service Fund during the year. The City's established Internal Service Funds include: Internal Service Fund Name Description Insurance Reserve Fund Used to account for the City’s self-insured general liability, uninsured claims, and workers’ compensation programs. Equipment Maintenance & Replacement Fund Used to account for the cost of maintaining and replacing the City’s rolling stock fleet, parking equipment/ infrastructure, Police equipment and Recreation and Fire medical equipment. Compensated Absences Fund Used to account for the City’s accumulated liability for compensated absences. Retiree Medical Insurance Fund Used to account for the cost of providing post-employment health care benefit. Community Development Block Grant Fund Funding utilized for the financing of the Balboa Village Improvement Program The category listed as “Other Activities” this fiscal year includes Debt Service Estimates, the Environmental Liability Fund, and the Ackerman Fund appropriations for a city scholarship and library equipment. 219 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE 12050502 - CDBG82 - GRANT OPERATING 821004 - GRANT EXPENSES 57,500 532,127 48,495 48,495 0.00% 82 - GRANT OPERATING Total 57,500 532,127 48,495 48,495 0.00% 87 - GENERAL EXPENSES871034 - ADMINISTRATIVE 81,395 62,855 65,195 65,195 0.00% 871035 - FAIR HOUSING 12,000 12,000 12,000 12,000 0.00%871036 - SOCIAL SERVICE PROVIDERS 57,896 60,765 57,896 57,896 0.00% 87 - GENERAL EXPENSES Total 151,291 135,620 135,091 135,091 0.00% 12050502 - CDBG Total 208,791 667,747 183,586 183,586 0.00% 12098 - FINANCIAL ACTIVITIES90 - CAPITAL EXPENDITURES 921003 - INTEREST EXPENSE 7,387 2,548 2,548 2,548 0.00%921004 - PRINCIPAL EXPENDITURE 195,000 208,000 208,000 208,000 0.00%90 - CAPITAL EXPENDITURES Total 202,387 210,548 210,548 210,548 0.00% 12098 - FINANCIAL ACTIVITIES Total 202,387 210,548 210,548 210,548 0.00% 16003 - ENVIRONMENTAL LIAB NON OP70 - REGULAR SALARIES711003 - SALARIES PART TIME 60,785 47,502 83,448 72,401 -13.24% 70 - REGULAR SALARIES Total 60,785 47,502 83,448 72,401 -13.24% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT - - - 22,584 721002 - CAFETERIA ALLOWANCE PT 1,953 - - - 722001 - PENSION EE NORMAL COST MISC 5,700 4,612 6,459 5,589 -13.46% 723002 - PENSION ER NORMAL COST MISC 7,011 4,458 8,971 7,624 -15.01%724001 - PENSION EE CONTRIB MISC (11,262) (8,336) (9,596) (8,326) -13.24% 725001 - PENSION UAL REQUIRED MISC - 13,907 14,018 - -100.00%725003 - PENSION UAL DISCRETIONARY MISC - 4,551 4,440 - -100.00% 727003 - CELL PHONE STIPEND 651 - 960 960 0.00% 727015 - UNEMPLOYMENT EXPENSE 2,405 - - - 727016 - MEDICARE FRINGES 1,035 673 1,210 1,050 -13.24%727019 - SURVIVOR BENEFIT 115 33 - - 728003 - COMPENSATED ABSENCES - - - - 72 - BENEFITS Total 7,609 19,899 26,461 29,481 11.41% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 376,193 112,425 338,185 115,000 -65.99%81 - CONTRACT SERVICES Total 376,193 112,425 338,185 115,000 -65.99% 83 - UTILITIES831004 - UTILITIES ELECTRICITY 3,791 2,900 5,150 5,253 2.00% 83 - UTILITIES Total 3,791 2,900 5,150 5,253 2.00% 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT 58,110 31,805 76,643 76,643 0.00% 85 - MAINTENANCE & REPAIR Total 58,110 31,805 76,643 76,643 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE - 6,665 7,284 6,428 -11.75% 881005 - IT ISF REPLACEMENT CHARGE - 1,198 1,198 950 -20.69% 881010 - WORKERS' COMP ISF MISC - 2,269 1,883 966 -48.72% 881012 - GENERAL LIABILITY INSURANCE - 9,542 12,298 953 -92.25% 881013 - UNINSURED CLAIMS CHARGE - - 22 - -100.00% 88 - INTERNAL SVC CHARGE Total - 19,674 22,685 9,296 -59.02% 89 - RISK MANAGEMENT 891014 - EXCESS INSURANCE - - 61,887 61,887 0.00% INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 220 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 891043 - PROPERTY INSURANCE 129,859 146,619 100,000 100,000 0.00%89 - RISK MANAGEMENT Total 129,859 146,619 161,887 161,887 0.00% 16003 - ENVIRONMENTAL LIAB NON OP Total 636,347 380,823 714,459 469,961 -34.22% 74804 - OTHER INSURANCE FUND 89 - RISK MANAGEMENT891025 - OTHER BODILY INJURY - - 120,000 - -100.00% 891039 - BROKER FEES - 36,418 76,666 76,666 0.00% 891040 - CRIME INSURANCE - 9,044 20,500 27,500 34.15% 891041 - SPECIAL EVENT LIABILITY - - 4,000 4,000 0.00%891043 - PROPERTY INSURANCE - 1,910,762 2,700,000 2,950,000 9.26% 891044 - OIL WELL BLANKET BOND - 279 500 - -100.00%891045 - GENERAL LIAB. WATERCRAFT - 56,157 53,196 74,000 39.11% 891046 - FIDUCIARY LIABILITY - 41,076 50,000 43,600 -12.80%89 - RISK MANAGEMENT Total - 2,053,736 3,024,862 3,175,766 4.99% 74804 - OTHER INSURANCE FUND Total - 2,053,736 3,024,862 3,175,766 4.99% 74904 - UNINS CLAIMS NON OP89 - RISK MANAGEMENT 891012 - SETTLEMENTS - 46,008 1,000,000 1,000,000 0.00%891017 - ATTORNEYS FEES 18,108 - - - 891018 - LITIGATION EXPENSE 208,726 6,080 - - 891020 - OUTSIDE COUNSEL ADVISORY - 141,671 125,000 125,000 0.00% 891025 - OTHER BODILY INJURY 120,000 120,000 - 120,000 891039 - BROKER FEES 49,544 - - - 891040 - CRIME INSURANCE 9,110 - - - 891043 - PROPERTY INSURANCE 1,764,566 - - - 891044 - OIL WELL BLANKET BOND 473 - - - 891045 - GENERAL LIAB. WATERCRAFT 53,196 - - - 891046 - FIDUCIARY LIABILITY 35,675 - - - 891049 - ACCRUED UNINSURED CLAIMS EXP (53,643) (53,946) - - 891050 - OUTSIDE CNSL CIT NON TORT LIT - 208,540 360,000 360,000 0.00% 891051 - OUTSIDE CNSL 3RD PARTY NONTORT - 3,035 360,000 360,000 0.00% 89 - RISK MANAGEMENT Total 2,205,754 471,388 1,845,000 1,965,000 6.50% 74904 - UNINS CLAIMS NON OP Total 2,205,754 471,388 1,845,000 1,965,000 6.50% 75000750 - WORKERS COMPENSATION DIV 84 - SUPPLIES & MATERIALS 841061 - OTHER MISC EXPENSE 140,076 154,647 120,000 120,000 0.00%84 - SUPPLIES & MATERIALS Total 140,076 154,647 120,000 120,000 0.00% 89 - RISK MANAGEMENT891002 - ACCRUED WORKERS COMP EXP 1,001,588 641,565 - - 891004 - CLAIMS ADMINISTRATION 335,840 345,916 315,505 315,505 0.00% 891005 - PPD (PERM DISAB BENEFITS)730,533 864,657 450,000 450,000 0.00% 891006 - TTD (TEMP DISAB BENEFITS)13,141 39,302 75,000 75,000 0.00% 891009 - MEDICAL 1,167,519 1,415,483 1,487,750 1,487,750 0.00% 891011 - LEGAL FEES DEFENDANT 139,115 190,114 194,000 194,000 0.00% 891013 - MEDICAL AUDITS 63,638 101,887 75,000 75,000 0.00% 891014 - EXCESS INSURANCE 511,817 720,620 700,000 931,893 33.13% 891015 - SELF INSURANCE FEES 79,872 127,582 175,000 175,000 0.00% 891035 - OTHER SERVICES-SAFETY 1,250 550 30,000 30,000 0.00% 891036 - OTHER SERVICES DRUG TEST 5,124 5,434 15,000 15,000 0.00% 891037 - OTHER SERVICES ADA COMPLI 1,540 1,645 10,000 10,000 0.00% 891039 - BROKER FEES 22,204 5,551 22,807 22,807 0.00% 89 - RISK MANAGEMENT Total 4,073,182 4,460,306 3,550,062 3,781,955 6.53% 75000750 - WORKERS COMPENSATION DIV Total 4,213,259 4,614,953 3,670,062 3,901,955 6.32% 221 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 75000751 - WORKERS COMP DISABILITY72 - BENEFITS 727020 - DEFERRED COMP CITY CONTRIB 128 - - - 72 - BENEFITS Total 128 - - - 89 - RISK MANAGEMENT 891047 - DISABILITY EXP - - - 500,000 89 - RISK MANAGEMENT Total - - - 500,000 75000751 - WORKERS COMP DISABILITY Total 128 - - 500,000 75004 - WORK COMP NON OP 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE - 288,089 - 217,348 87 - GENERAL EXPENSES Total - 288,089 - 217,348 75004 - WORK COMP NON OP Total - 288,089 - 217,348 75104 - GEN LIABILITY NON OP 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE - 268,808 267,770 267,770 0.00%87 - GENERAL EXPENSES Total - 268,808 267,770 267,770 0.00% 75104 - GEN LIABILITY NON OP Total - 268,808 267,770 267,770 0.00% 7517510 - GENERAL LIABILTY INSURANCE DIV89 - RISK MANAGEMENT891003 - ACCRUED GENERAL LIAB EXP 483,888 47,127 - - 891004 - CLAIMS ADMINISTRATION 112,270 115,638 125,000 125,000 0.00% 891012 - SETTLEMENTS - - - - 891017 - ATTORNEYS FEES 501,106 639,883 1,750,000 1,750,000 0.00% 891018 - LITIGATION EXPENSE 70,859 48,282 500,000 500,000 0.00% 891023 - AUTO BODILY INJURY 29,207 101,600 100,000 100,000 0.00% 891024 - AUTO PROPERTY DAMAGE 38,799 47,527 75,000 75,000 0.00% 891025 - OTHER BODILY INJURY 40,000 165,000 1,130,000 1,130,000 0.00% 891026 - OTHER PROPERTY DAMAGE 722,979 (472,814) 250,000 250,000 0.00% 891028 - LIABILITY PERSONAL INJURY - 112,150 350,000 350,000 0.00% 891042 - GENERAL LIABILITY EXCESS 1,752,893 2,019,859 2,350,000 2,263,631 -3.68% 89 - RISK MANAGEMENT Total 3,752,002 2,824,253 6,630,000 6,543,631 -1.30% 7517510 - GENERAL LIABILTY INSURANCE DIV Total 3,752,002 2,824,253 6,630,000 6,543,631 -1.30% 7517511 - GEN LIABILITY NON TORT 75204 - EQUIPMENT FUND NON OP 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 2,212,489 2,425,890 - - 911042 - CAP AQUISTN EXP REVERSAL (4,102,003) (3,208,191) - - 921007 - COST OF FIXED ASSETS SOLD - - - - 90 - CAPITAL EXPENDITURES Total (1,889,515) (782,300) - - 75204 - EQUIPMENT FUND NON OP Total (1,889,515) (782,300) - - 7529031 - EQUIPMENT MAINTENANCE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 589,055 615,826 788,617 821,294 4.14% 711003 - SALARIES PART TIME 32,973 15,189 - - 70 - REGULAR SALARIES Total 622,028 631,015 788,617 821,294 4.14% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 6,205 5,141 5,350 5,750 7.48% 713007 - DUTY PAY - - - - 222 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS Total 6,205 5,141 5,350 5,750 7.48% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 134,995 141,094 202,608 191,964 -5.25% 722001 - PENSION EE NORMAL COST MISC 71,393 74,879 79,125 81,226 2.65% 723002 - PENSION ER NORMAL COST MISC 46,636 46,867 67,857 71,608 5.53% 723004 - RETIREMENT PART TIME/TEMP 1,133 - - - 724001 - PENSION EE CONTRIB MISC (90,904) (87,185) (91,417) (96,306) 5.35% 725001 - PENSION UAL REQUIRED MISC 162,253 142,920 144,066 179,210 24.39% 725003 - PENSION UAL DISCRETIONARY MISC 34,284 46,774 45,628 48,547 6.40% 727003 - CELL PHONE STIPEND 1,444 1,444 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 8,941 9,181 14,092 9,296 -34.03% 727012 - LIFE INSURANCE 675 745 945 945 0.00% 727013 - EMP ASSISTANCE PROGRAM 128 141 180 180 0.00% 727016 - MEDICARE FRINGES 11,192 10,740 14,464 12,157 -15.95% 727019 - SURVIVOR BENEFIT 462 268 - - 727020 - DEFERRED COMP CITY CONTRIB 1,811 1,744 1,800 1,800 0.00% 728003 - COMPENSATED ABSENCES 20,192 21,002 27,602 28,745 4.14% 729015 - CONTRA PENSION EXP (GASB 68)(324,477) (80,165) - - 729016 - CONTRA OPEB EXP (GASB 75)(37,179) (51,715) - - 72 - BENEFITS Total 42,981 278,735 507,910 530,332 4.41% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 73 - LUMP SUM PAYS Total 13,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 60,917 62,893 59,168 59,168 0.00% 713008 - CALL BACK PAY 763 2,103 2,500 2,500 0.00% 713009 - STAND BY PAY 4,778 7,000 14,940 14,940 0.00% 715005 - SALARY & BENEFIT SAVINGS - - - - 74 - OTHER PAYS Total 66,458 71,996 76,608 76,608 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,478 - 2,000 - -100.00% 811017 - SERVICES CONTRACT 32,762 45,279 30,000 30,000 0.00% 841060 - OTHER AGENCY FEES 11,615 8,980 10,000 10,000 0.00% 81 - CONTRACT SERVICES Total 47,855 54,259 42,000 40,000 -4.76% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 3,291 4,002 4,000 4,000 0.00% 831003 - UTILITIES NATURAL GAS 4,919 11,048 5,750 5,865 2.00% 831004 - UTILITIES ELECTRICITY 30,570 34,712 35,000 36,050 3.00% 83 - UTILITIES Total 38,781 49,762 44,750 45,915 2.60% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 274 134 1,250 1,250 0.00% 841011 - SUPPLIES AUTO PARTS EXPENSE 487,915 399,470 305,000 305,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 84,983 118,109 43,000 43,000 0.00%841044 - TOOLS INSTRUMENTS ETC 34,242 7,641 13,500 13,500 0.00%841046 - SPECIAL DEPT EXPENSE NOC 1,815 1,158 3,500 3,500 0.00%84 - SUPPLIES & MATERIALS Total 609,228 526,511 366,250 366,250 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 23,271 28,147 25,000 28,055 12.22% 851010 - MAINT & REPAIR EQUIPMENT 5,222 20,605 15,000 15,000 0.00% 851013 - PRINTER MAINT/SUPPLIES 467 1,706 975 975 0.00% 851014 - MAINT & REPAIR DAMAGE - 249 - - 851045 - MAINT OUTSIDE LABOR 226,039 317,824 179,500 179,500 0.00% 851046 - MAINT COMP SOFTWARE 7,099 8,841 15,700 15,700 0.00% 85 - MAINTENANCE & REPAIR Total 262,098 377,373 236,175 239,230 1.29% 223 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 10,297 6,952 1,275 3,275 156.86% 861003 - TRAINING 2,686 2,674 4,500 4,500 0.00% 86 - TRAVEL & TRAINING Total 12,983 9,626 5,775 7,775 34.63% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 91 1,797 - - 871003 - POSTAGE/FREIGHT/EXPRESS NOC - 56 600 600 0.00% 871004 - PUBLICATIONS & DUES NOC 1,330 1,129 1,500 1,500 0.00% 871006 - UNIFORM EXPENSE 10,478 9,137 9,163 9,163 0.00% 87 - GENERAL EXPENSES Total 11,899 12,119 11,263 11,263 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 90,500 84,500 - 41,855 881002 - NON CAPITAL EQUIPMENT - - - - 881003 - VEHICLE REPLACE ISF 96,163 29,178 61,804 26,649 -56.88% 881004 - IT ISF OPERATING CHARGE 46,649 44,673 49,191 49,899 1.44% 881005 - IT ISF REPLACEMENT CHARGE 9,747 8,744 8,744 8,077 -7.62% 881010 - WORKERS' COMP ISF MISC 9,740 26,181 25,830 29,913 15.81% 881012 - GENERAL LIABILITY INSURANCE 14,889 65,741 77,692 107,265 38.06% 881013 - UNINSURED CLAIMS CHARGE 18,615 - - - 881014 - ANNUAL OPEB CHARGE 41,852 31,245 36,866 38,957 5.67% 881015 - OTHER INSURANCE ISF RATES - 1,264 1,264 - -100.00%88 - INTERNAL SVC CHARGE Total 328,156 291,525 261,391 302,615 15.77% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - - 500 500 0.00% 911022 - MOBILE DATA COMPUTING - - 15,000 15,000 0.00% 911023 - SHOP EQUIPMENT 27,286 32,385 40,000 40,000 0.00% 90 - CAPITAL EXPENDITURES Total 27,286 32,385 55,500 55,500 0.00% 7529031 - EQUIPMENT MAINTENANCE Total 2,088,957 2,340,447 2,401,589 2,502,531 4.20% 7529032 - EQUIPMENT PURCHASING 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT 4,155,030 3,296,098 3,164,000 2,305,000 -27.15% 911017 - CONTRACTED SET UP 46,232 17,856 31,009 31,009 0.00% 911020 - EQUIPMENT RENOVATION 64,734 124,003 300,000 300,000 0.00% 911021 - AQMD EQUIPMENT MANDATES - - 10,000 10,000 0.00% 911024 - EQUIPMENT N.O.C.63,591 38,814 52,000 52,000 0.00% 90 - CAPITAL EXPENDITURES Total 4,329,587 3,476,771 3,557,009 2,698,009 -24.15% 7529032 - EQUIPMENT PURCHASING Total 4,329,587 3,476,771 3,557,009 2,698,009 -24.15% 224 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 75304 - POLICE EQUIPMENT NON OP 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - 344,555 342,110 342,294 0.05% 81 - CONTRACT SERVICES Total - 344,555 342,110 342,294 0.05% 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT 507,960 607,034 1,019,315 857,426 -15.88% 911024 - EQUIPMENT N.O.C.417,952 93,409 217,000 286,855 32.19% 911041 - DEPRECIATION EXPENSE 504,806 424,490 - - 911042 - CAP AQUISTN EXP REVERSAL (552,686) (332,116) - - 90 - CAPITAL EXPENDITURES Total 878,033 792,816 1,236,315 1,144,281 -7.44% 75304 - POLICE EQUIPMENT NON OP Total 878,033 1,137,372 1,578,425 1,486,575 -5.82% 75404 - 800 MHZ RADIO FUND NON OP 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 336,484 336,485 - - 90 - CAPITAL EXPENDITURES Total 336,484 336,485 - - 75404 - 800 MHZ RADIO FUND NON OP Total 336,484 336,485 - - 75504 - PARKING EQUIPMENT NON OP90 - CAPITAL EXPENDITURES911015 - PARKING LOT INFRASTRUCTURE 24,243 - 400,000 400,000 0.00%911041 - DEPRECIATION EXPENSE 159,178 138,670 - - 911042 - CAP AQUISTN EXP REVERSAL - - - - 90 - CAPITAL EXPENDITURES Total 183,422 138,670 400,000 400,000 0.00% 75504 - PARKING EQUIPMENT NON OP Total 183,422 138,670 400,000 400,000 0.00% 75604 - FIRE EQUIPMENT NON OP 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.- 52,752 142,000 142,000 0.00% 911041 - DEPRECIATION EXPENSE 91,367 91,367 - - 90 - CAPITAL EXPENDITURES Total 91,367 144,119 142,000 142,000 0.00% 75604 - FIRE EQUIPMENT NON OP Total 91,367 144,119 142,000 142,000 0.00% 75704 - RSS EQUIPMENT NON OPERATING 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 25,154 25,094 25,000 25,000 0.00% 911007 - PLAYGROUND EQUIPMENT 24,160 18,499 25,000 25,000 0.00% 911020 - EQUIPMENT RENOVATION 15,000 54,072 40,000 40,000 0.00% 911024 - EQUIPMENT N.O.C.76,461 101,216 110,000 110,000 0.00% 911041 - DEPRECIATION EXPENSE 38,321 31,506 - - 911042 - CAP AQUISTN EXP REVERSAL - (9,916) - - 90 - CAPITAL EXPENDITURES Total 179,096 220,470 200,000 200,000 0.00% 75704 - RSS EQUIPMENT NON OPERATING Total 179,096 220,470 200,000 200,000 0.00% 76004 - COMP ABSENCE NON OP72 - BENEFITS 723001 - RETIREMENT CONTRIBUTIONS ADD'L 111,134 65,785 160,000 160,000 0.00% 723004 - RETIREMENT PART TIME/TEMP 443 3,831 - - 727016 - MEDICARE FRINGES 29,182 23,598 - - 727021 - ACCRUED RHS EXPENSE (28,350) (9,500) - - 72 - BENEFITS Total 112,408 83,713 160,000 160,000 0.00% 225 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 73 - LUMP SUM PAYS 714002 - TERMINATION PAY MISC 1,725,189 1,322,966 1,250,000 1,250,000 0.00% 714003 - TERMINATION PAY SAFETY 545,309 463,762 450,000 450,000 0.00% 714004 - PAID FLEX/SPILLOVER PAY 117,018 79,233 170,000 170,000 0.00% 73 - LUMP SUM PAYS Total 2,387,515 1,865,961 1,870,000 1,870,000 0.00% 74 - OTHER PAYS 715003 - ACCRUED COMP ABSENCE (441,448) 57,507 - - 74 - OTHER PAYS Total (441,448) 57,507 - - 76004 - COMP ABSENCE NON OP Total 2,058,475 2,007,181 2,030,000 2,030,000 0.00% 76104 - RETIREE MEDICAL NON OP 72 - BENEFITS 727015 - UNEMPLOYMENT EXPENSE 165 - - - 72 - BENEFITS Total 165 - - - 76104 - RETIREE MEDICAL NON OP Total 165 - - - 76204 - RETIREE MED RES NON OP72 - BENEFITS 726003 - RETIREE PERS PREMIUMS 794,223 827,114 816,000 854,000 4.66% 727008 - RETIREE RHS CONTRIBUTION 2,297,347 2,289,379 2,283,405 2,292,000 0.38%72 - BENEFITS Total 3,091,570 3,116,493 3,099,405 3,146,000 1.50% 81 - CONTRACT SERVICES811052 - ANNUAL OPEB PAYMENT 3,705,275 5,360,015 4,359,593 4,364,508 0.11% 81 - CONTRACT SERVICES Total 3,705,275 5,360,015 4,359,593 4,364,508 0.11% 76204 - RETIREE MED RES NON OP Total 6,796,845 8,476,508 7,458,998 7,510,508 0.69% 76404 - IT ISF NON OP 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE - 452,232 483,772 518,110 7.10% 87 - GENERAL EXPENSES Total - 452,232 483,772 518,110 7.10% 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 47,731 52,821 - - 911042 - CAP AQUISTN EXP REVERSAL (25,837) (22,431) - - 90 - CAPITAL EXPENDITURES Total 21,894 30,391 - - 76404 - IT ISF NON OP Total 21,894 482,623 483,772 518,110 7.10% 76420203 - CITY MGR INFORMTN TECHNOLOGY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,596,920 1,642,250 1,997,695 2,085,523 4.40% 711003 - SALARIES PART TIME 15,227 13,567 28,147 29,382 4.39%70 - REGULAR SALARIES Total 1,612,147 1,655,817 2,025,841 2,114,905 4.40% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 6,609 7,341 7,320 8,220 12.30%71 - SPECIAL PAYS Total 6,609 7,341 7,320 8,220 12.30% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 304,892 289,140 382,704 372,636 -2.63% 722001 - PENSION EE NORMAL COST MISC 135,961 143,962 182,958 189,141 3.38% 723002 - PENSION ER NORMAL COST MISC 133,622 136,972 190,176 198,709 4.49% 723004 - RETIREMENT PART TIME/TEMP 571 179 1,056 1,056 0.00% 724001 - PENSION EE CONTRIB MISC (201,583) (197,102) (232,074) (245,029) 5.58% 725001 - PENSION UAL REQUIRED MISC 381,616 410,502 413,793 455,071 9.98% 226 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 725003 - PENSION UAL DISCRETIONARY MISC 80,634 134,348 131,056 123,276 -5.94%727003 - CELL PHONE STIPEND 10,765 11,983 13,020 12,060 -7.37% 727004 - RHS $2.50 CONTRIBUTION 24,087 23,307 17,820 16,616 -6.76% 727012 - LIFE INSURANCE 1,477 1,512 1,785 1,890 5.88% 727013 - EMP ASSISTANCE PROGRAM 279 285 340 360 5.88% 727016 - MEDICARE FRINGES 25,724 25,439 35,219 30,990 -12.01% 727019 - SURVIVOR BENEFIT 808 402 - - 727020 - DEFERRED COMP CITY CONTRIB - 6,926 - 4,560 728003 - COMPENSATED ABSENCES 62,356 63,021 69,919 72,993 4.40% 729015 - CONTRA PENSION EXP (GASB 68)(650,383) (160,682) - - 729016 - CONTRA OPEB EXP (GASB 75)(74,523) (103,660) - - 72 - BENEFITS Total 236,303 786,533 1,207,773 1,234,330 2.20% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 25,000 - - - 73 - LUMP SUM PAYS Total 25,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 16,758 11,962 22,881 22,881 0.00% 713009 - STAND BY PAY 10,160 10,190 10,300 10,300 0.00% 74 - OTHER PAYS Total 26,918 22,152 33,181 33,181 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 36,076 71,377 100,000 100,000 0.00%81 - CONTRACT SERVICES Total 36,076 71,377 100,000 100,000 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 293,270 256,864 300,000 300,000 0.00% 831002 - UTILITIES TELEPHONE 8,192 16,273 15,000 15,000 0.00% 83 - UTILITIES Total 301,462 273,136 315,000 315,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 1,333 1,024 3,000 3,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 24,099 26,489 22,000 22,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 423 182 - - 841065 - COMPUTER SUPPLY MEMORY/HD - 953 - - 84 - SUPPLIES & MATERIALS Total 25,854 28,647 25,000 25,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 1,127 1,335 1,500 1,537 2.47% 851010 - MAINT & REPAIR EQUIPMENT - 567 - - 851011 - MAINTENANCE COPIERS 41,608 61,482 75,000 75,000 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 3,000 3,000 0.00% 85 - MAINTENANCE & REPAIR Total 42,735 63,383 79,500 79,537 0.05% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,225 8,814 10,000 10,000 0.00% 861003 - TRAINING 9,891 7,067 15,000 15,000 0.00%86 - TRAVEL & TRAINING Total 12,116 15,881 25,000 25,000 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 14 297 300 300 0.00% 871017 - SOFTWARE LICENSE RENEWAL 1,048,015 962,503 1,050,000 1,350,000 28.57% 871018 - HARDWARE MONITOR/PRINTER 705 3,869 - - 871019 - NETWORK EQUIPMENT 2,062 2,017 - - 871020 - PC REPLACEMENT - 256 - - 871021 - HARDWARE MAINTENANCE 28,114 46,459 50,000 50,000 0.00% 871070 - CYBER SECURITY - - 250,000 250,000 0.00% 87 - GENERAL EXPENSES Total 1,078,909 1,015,401 1,350,300 1,650,300 22.22% 88 - INTERNAL SVC CHARGE 227 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 881001 - EQUIP MAINT ISF 9,000 9,000 10,940 11,591 5.95%881003 - VEHICLE REPLACE ISF 4,509 7,125 7,252 7,700 6.18% 881004 - IT ISF OPERATING CHARGE 125,485 130,603 148,261 156,218 5.37% 881005 - IT ISF REPLACEMENT CHARGE 53,253 53,628 53,628 40,977 -23.59% 881010 - WORKERS' COMP ISF MISC 35,826 5,358 15,641 21,203 35.56% 881012 - GENERAL LIABILITY INSURANCE 71,574 81,618 70,370 69,429 -1.34% 881013 - UNINSURED CLAIMS CHARGE 52,892 - - - 881014 - ANNUAL OPEB CHARGE 110,343 93,757 100,906 98,923 -1.97% 881015 - OTHER INSURANCE ISF RATES - 126 126 - -100.00% 88 - INTERNAL SVC CHARGE Total 462,882 381,214 407,124 406,041 -0.27% 90 - CAPITAL EXPENDITURES 911002 - PC REPLACEMENT PROGRAM 194 - - - 911003 - SOFTWARE LICENSES 3,902 983 - - 911004 - COMPUTER EQUIPMENT 129,542 35,998 100,000 100,000 0.00% 911027 - SOFTWARE LICENSE NEW 58,164 56,363 70,000 70,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES 590 1,877 3,000 3,000 0.00% 90 - CAPITAL EXPENDITURES Total 192,393 95,220 173,000 173,000 0.00% 76420203 - CITY MGR INFORMTN TECHNOLOGY Total 4,059,404 4,416,102 5,749,039 6,164,514 7.23% 76504 - IT STRATEGIC FUND NON OP90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 205,280 207,716 - - 911042 - CAP AQUISTN EXP REVERSAL (12,178) (757,206) - - 90 - CAPITAL EXPENDITURES Total 193,102 (549,490) - - 76504 - IT STRATEGIC FUND NON OP Total 193,102 (549,490) - - 7657650 - IT REPLACEMENT 87 - GENERAL EXPENSES 871018 - HARDWARE MONITOR/PRINTER 3,421 5,168 - - 871019 - NETWORK EQUIPMENT 59,176 42,508 60,000 60,000 0.00% 871020 - PC REPLACEMENT 281,388 179,436 190,000 190,000 0.00% 87 - GENERAL EXPENSES Total 343,986 227,112 250,000 250,000 0.00% 90 - CAPITAL EXPENDITURES 911005 - COPIER PURCHASES 51,626 67,801 88,000 88,000 0.00% 911020 - EQUIPMENT RENOVATION 243,363 143,813 200,000 200,000 0.00% 911022 - MOBILE DATA COMPUTING 56,103 8,814 50,000 50,000 0.00% 911027 - SOFTWARE LICENSE NEW 41,920 54,374 100,000 100,000 0.00% 911041 - DEPRECIATION EXPENSE 60,339 63,545 - - 911042 - CAP AQUISTN EXP REVERSAL (279,742) 545,348 - - 911050 - ILS REPLACEMENT - 83,576 - - 90 - CAPITAL EXPENDITURES Total 173,608 967,271 438,000 438,000 0.00% 7657650 - IT REPLACEMENT Total 517,593 1,194,383 688,000 688,000 0.00% 7657651 - IT STRATEGIC ERP81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 67,388 23,538 - - 81 - CONTRACT SERVICES Total 67,388 23,538 - - 7657651 - IT STRATEGIC ERP Total 67,388 23,538 - - 7657653 - IT STRATEGIC 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 23,979 29,921 80,000 80,000 0.00% 81 - CONTRACT SERVICES Total 23,979 29,921 80,000 80,000 0.00% 90 - CAPITAL EXPENDITURES 228 2022 ACTUAL 2023 ACTUAL 2024 ORIGINAL BUDGET 2025 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 911024 - EQUIPMENT N.O.C.52,984 24,000 100,000 100,000 0.00%90 - CAPITAL EXPENDITURES Total 52,984 24,000 100,000 100,000 0.00% 7657653 - IT STRATEGIC Total 76,963 53,921 180,000 180,000 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 315,306 156,191 - - 81 - CONTRACT SERVICES Total 315,306 156,191 - - 84 - SUPPLIES & MATERIALS 841046 - SPECIAL DEPT EXPENSE NOC 16,881 58,316 70,000 70,000 0.00% 84 - SUPPLIES & MATERIALS Total 16,881 58,316 70,000 70,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,596 9,705 - - 86 - TRAVEL & TRAINING Total 4,596 9,705 - - 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES - 167,905 183,496 183,496 0.00% 911027 - SOFTWARE LICENSE NEW 12,730 65,829 240,000 240,000 0.00%90 - CAPITAL EXPENDITURES Total 12,730 233,734 423,496 423,496 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT Total 349,513 457,946 493,496 493,496 0.00% 80098 - DEBT SERVICE FUND NON OP87 - GENERAL EXPENSES871047 - ADMINISTRATIVE 2,020 3,250 8,000 8,000 0.00% 871049 - BANK FEES 2,748 2,469 3,000 3,000 0.00% 87 - GENERAL EXPENSES Total 4,768 5,719 11,000 11,000 0.00% 90 - CAPITAL EXPENDITURES 921003 - INTEREST EXPENSE 7,052,252 6,826,969 6,495,804 6,495,804 0.00% 921004 - PRINCIPAL EXPENDITURE 3,940,000 3,940,000 4,235,000 4,235,000 0.00% 90 - CAPITAL EXPENDITURES Total 10,992,252 10,766,969 10,730,804 10,730,804 0.00% 80098 - DEBT SERVICE FUND NON OP Total 10,997,020 10,772,688 10,741,804 10,741,804 0.00% 83103 - ACKERMAN NON OP 87 - GENERAL EXPENSES 871032 - CITY SCHOLARSHIP TRUST 4,900 5,000 5,000 5,000 0.00% 87 - GENERAL EXPENSES Total 4,900 5,000 5,000 5,000 0.00% 83103 - ACKERMAN NON OP Total 4,900 5,000 5,000 5,000 0.00% Grand Total 42,559,362 46,132,777 52,655,419 53,196,113 1.03% 229 Debt Service Estimates2024-25 Year ofOriginalBalanceBalanceTotalPrincipal FinalIssuance07/01/2024 Additions Deletions 06/30/2025 Payments Interest Paid to Date Payment 2010 Civic Center COP Series A 20,085,000 - - - - - - 20,085,000 2020 2010 Civic Center COP Series B*106,575,000 87,800,000 - (3,675,000) 84,125,000 9,694,138 6,019,138 22,450,000 20412020 Fire Station 2 COP Series A 7,860,000 5,725,000 (755,000) 4,970,000 955,000 200,000 2,890,000 2031Section 108 Loan 2,400,000 - - - - - - 2,400,000 2024Total Debt Service 136,920,000 93,525,000 - (4,430,000) 89,095,000 10,649,138 6,219,138 47,825,000 2010 Civic Center COP Series B BAB Subsidy*- - - - - (2,068,359) (2,068,359) - 2041Total Debt Service w/ BAB Subsidy 136,920,000 93,525,000 - (4,430,000) 89,095,000 8,580,779 4,150,779 47,825,000 *The City is required to budget the 2010 Civic Center COP Series B debt service at the gross amount. However, we expect to receive $1,986,616 of Federal BAB Subsidy, thus reducing our total debt service. 2025 23 0 C A P I T A L I M P R O V E M E N T P R O G R A M (C I P) OVERVIEW Overseen by the Public Works Department, the City of Newport Beach Capital Improvement Program (CIP) serves as a plan for the provision of public improvements, special projects, ongoing maintenance programs and the implementation of the City’s master plans. Projects in the CIP include improvements and major maintenance on arterial highways, local streets, and alleys; storm drain and water quality improvements; harbor, bay, pier, and beach improvements; park and facility improvements; water and wastewater system improvements; transportation safety, reliability, and traffic signal improvements; and planning programs and studies. Projects are programmed by long range master plans, City Council priorities and community input. Projects are organized by primary function or benefit into one of the following categories: Facilities; Streets and Drainage; Transportation; Parks, Harbors, and Beaches; Water Quality and Environmental; Water; Wastewater; and Miscellaneous. The Capital Improvement Program budget is a living document that continues to evolve throughout the budgeting process to reflect City Council and community goals, needs and desires. 231 Fund Org 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 012 General Fund - CIP Rebudget New Budget Total 01201925 Facilities $98,000 $1,000,000 $1,098,000 $0 $0 $0 $0 $0 01201926 Drainage $912,900 $1,500,000 $2,412,900 $0 $1,930,000 $0 $400,000 $0 01201927 Streets $3,863,200 $8,350,000 $12,213,200 $6,737,000 $3,820,000 $5,750,000 $5,350,000 $5,599,000 01201928 Miscellaneous $245,000 $0 $245,000 $0 $0 $0 $0 $0 01201929 Parks $6,000 $150,000 $156,000 $0 $0 $0 $0 $150,000 Total General Fund - CIP $5,125,100 $11,000,000 $16,125,100 $6,737,000 $5,750,000 $5,750,000 $5,750,000 $5,749,000 Oceanfront Encroachment Rebudget New Budget Total 01201938 Oceanfront Encroachment Misc.$614,000 $0 $614,000 $0 $0 $0 $0 $0 16701 Oceanfront Encroachment $61,000 $750,000 $811,000 $0 $0 $0 $0 $0 Total Oceanfront Encroachment $675,000 $750,000 $1,425,000 $0 $0 $0 $0 $0 Tide and Submerged Lands Rebudget New Budget Total 100 10001 Tidelands - Maintenance $2,154,200 $2,075,000 $4,229,200 $1,030,000 $1,925,000 $950,000 $1,925,000 $950,000 100 10001940 Upper Newport Reserve $0 $200,000 $200,000 $0 $0 $0 $0 $0 101 10101 Tidelands - Capital $2,834,800 $5,450,000 $8,284,800 $9,650,000 $20,745,000 $21,840,000 $620,000 $0 Total Tide and Submerged Lands $4,989,000 $7,725,000 $12,714,000 $10,680,000 $22,670,000 $22,790,000 $2,545,000 $950,000 121 Gas Tax Rebudget New Budget Total 12101 Gas Tax $826,900 $1,400,000 $2,226,900 $3,200,000 $2,300,000 $1,747,000 $2,867,000 $1,915,000 Total Gas Tax $826,900 $1,400,000 $2,226,900 $3,200,000 $2,300,000 $1,747,000 $2,867,000 $1,915,000 Measure M Rebudget New Budget Total 122 12201 Measure M Fair Share $740,000 $3,000,000 $3,740,000 $3,000,000 $2,990,000 $3,000,000 $3,000,000 $3,000,000 123 1230050 Measure M Competitive - Streets $1,400 $0 $1,400 $0 $0 $0 $14,709,500 $0 Total Measure M $741,400 $3,000,000 $3,741,400 $3,000,000 $2,990,000 $3,000,000 $17,709,500 $3,000,000 126 SB 1 - Road Maintenance Repair Act Rebudget New Budget Total 12601 RMRA $0 $2,188,000 $2,188,000 $2,412,000 $2,113,000 $2,490,000 $2,231,000 $1,560,000 Total RMRA $0 $2,188,000 $2,188,000 $2,412,000 $2,113,000 $2,490,000 $2,231,000 $1,560,000 Contributions Rebudget New Budget Total 135 13501 Contributions $362,600 $0 $362,600 $0 $0 $0 $0 $0 138 13801 Environmental Contributions $0 $6,600,000 $6,600,000 $0 $0 $0 $0 $26,100,000 Total Contributions $362,600 $6,600,000 $6,962,600 $0 $0 $0 $0 $26,100,000 140 Transportation and Circulation Rebudget New Budget Total 14001 Transportation and Circulation $0 $0 $0 $0 $0 $0 $500,000 $0 Total Transportation and Circulation $0 $0 $0 $0 $0 $0 $500,000 $0 PROJECT FUND SUMMARY FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 23 2 Fund Org 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan PROJECT FUND SUMMARY FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 141 Building Excise Tax Rebudget New Budget Total 14101 Building Excise Tax $250,000 $150,000 $400,000 $300,000 $300,000 $300,000 $150,000 $150,000 Total Building Excise Tax $250,000 $150,000 $400,000 $300,000 $300,000 $300,000 $150,000 $150,000 142 AQMD Subvention Rebudget New Budget Total 14201 AQMD Subvention $205,300 $0 $205,300 $0 $1,500,000 $0 $0 $0 Total AQMD Subvention $205,300 $0 $205,300 $0 $1,500,000 $0 $0 $0 160 Environmental Liability Rebudget New Budget Total 16001 Environmental CIP $0 $200,000 $200,000 $0 $0 $0 $0 $0 Total Environmental Liability $0 $200,000 $200,000 $0 $0 $0 $0 $0 Major Facilities Financing Plan Rebudget New Budget Total 512 51201 Miscellaneous $6,226,700 $0 $6,226,700 $0 $0 $0 $7,420,500 $0 521 52101 Police Facility $0 $0 $0 $0 $0 $0 $0 $3,500,000 532 53201 Fire Stations $200,000 $9,300,000 $9,500,000 $0 $0 $0 $0 $0 562 56201 Parks and Community Centers $866,000 $300,000 $1,166,000 $1,980,000 $0 $0 $0 $900,000 Total Major Facilities Financing Plan $7,292,700 $9,600,000 $16,892,700 $1,980,000 $0 $0 $7,420,500 $4,400,000 536 Neighborhood Enhancement Rebudget New Budget Total 53601 Neighborhood Enhancement $8,618,000 $1,000,000 $9,618,000 $0 $250,000 $250,000 $250,000 $250,000 Total Neighborhood Enhancement $8,618,000 $1,000,000 $9,618,000 $0 $250,000 $250,000 $250,000 $250,000 570 Parks Maintenance Master Plan Rebudget New Budget Total 57001 Parks Maintenance Master Plan $50,000 $2,300,000 $2,350,000 $2,300,000 $2,300,000 $2,300,000 $1,000,000 $1,000,000 Total Parks Maintenance Master Plan $50,000 $2,300,000 $2,350,000 $2,300,000 $2,300,000 $2,300,000 $1,000,000 $1,000,000 571 Facilities Maintenance Rebudget New Budget Total 57101 Facilities Maintenance $1,600,000 $2,500,000 $4,100,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Facilities Maintenance $1,600,000 $2,500,000 $4,100,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 701 Water Enterprise Rebudget New Budget Total 70101 Water Enterprise $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 Total Water Enterprise $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 702 Water Capital Rebudget New Budget Total 70201 Water Capital $0 $0 $0 $0 $0 $0 $0 $0 70201931 Master Plan All $1,435,060 $6,651,000 $8,086,060 $6,064,000 $5,037,000 $1,472,000 $5,336,000 $7,986,000 70201932 NMP Distribution and Piping $59,940 $0 $59,940 $0 $0 $0 $0 $0 70201933 NMP Pumping and Operations $0 $0 $0 $0 $0 $0 $0 $0 Total Water Capital $1,495,000 $6,651,000 $8,146,000 $6,064,000 $5,037,000 $1,472,000 $5,336,000 $7,986,000 23 3 Fund Org 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan PROJECT FUND SUMMARY FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 711 Wastewater Enterprise Rebudget New Budget Total 71101 Wastewater Enterprise $389,500 $1,000,000 $1,389,500 $1,000,000 $800,000 $200,000 $1,000,000 $1,000,000 Total Wastewater Enterprise $389,500 $1,000,000 $1,389,500 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 712 Wastewater Capital Rebudget New Budget Total 71201 Wastewater Capital $1,161,000 $0 $1,161,000 $0 $0 $0 $0 $0 Total Wastewater Capital $1,161,000 $0 $1,161,000 $0 $0 $0 $0 $0 Subtotal for All CIP Projects $33,781,500 $56,464,000 $90,245,500 $40,573,000 $49,110,000 $43,999,000 $49,659,000 $56,960,000 Total for All Funds $33,781,500 $56,464,000 $90,245,500 $40,573,000 $49,110,000 $43,999,000 $49,659,000 $56,960,000 UUD AD Improvement Funds Rebudget New Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan AD 113 66302 $390,830 $0 $390,830 $0 $0 $0 $0 $0 AD 120 66902 $44,619 $0 $44,619 $0 $0 $0 $0 $0 AD 124 67502 $13,991,233 $0 $13,991,233 $0 $0 $0 $0 $0 Total UUD AD Improvement Funds $14,426,682 $0 $14,426,682 $0 $0 $0 $0 $023 4 Pg Project Category Rebudget New Budget Total 01201925 Facilities 12 20F14 City Yard Fueling Sup. Facilities & Transfer Station Reha Facilities $98,000 $0 $98,000 $0 $0 $0 $0 $0 13 25F02 Facilities Maintenance Master Plan Program Facilities $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0 Subtotal $98,000 $1,000,000 $1,098,000 $0 $0 $0 $0 $0 01201926 Drainage 21 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $812,900 $0 $812,900 $0 $1,530,000 $0 $0 $0 37 21D02 Storm Drain System Repair / Rehabilitation Str/Dr $75,100 $0 $75,100 $0 $0 $0 $0 $0 37 23D02 Storm Drain System Repair / Rehabilitation Str/Dr $24,900 $0 $24,900 $0 $0 $0 $0 $0 37 25D02 Storm Drain System Repair / Rehabilitation Str/Dr $0 $1,500,000 $1,500,000 $0 $400,000 $0 $400,000 $0 Subtotal $912,900 $1,500,000 $2,412,900 $0 $1,930,000 $0 $400,000 $0 01201927 Streets 19 22R07 Alleys Reconstruction Str/Dr $7,000 $0 $7,000 $0 $0 $0 $0 $0 19 23R07 Alleys Reconstruction Str/Dr $19,000 $0 $19,000 $0 $0 $0 $0 $0 19 25R07 Alleys Reconstruction Str/Dr $0 $2,447,000 $2,447,000 $0 $0 $0 $50,000 $475,000 22 22R13 Balboa Island Street and Drainage Improvements Str/Dr $1,468,000 $0 $1,468,000 $0 $0 $0 $0 $0 46 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $294,000 24 25R11 Bristol St North Pavement Rehabilitation Str/Dr $0 $0 $0 $245,000 $0 $0 $0 $0 25 25R05 City Bridge Maintenance Program Str/Dr $0 $500,000 $500,000 $0 $0 $0 $500,000 $0 26 25R06 Concrete Replacement Program Str/Dr $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 44 26RXX Eastbluff Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $320,000 $0 $0 $0 $0 49 28RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $420,000 $0 $0 27 24L01 Landscape Enhancement Program Str/Dr $71,100 $0 $71,100 $0 $0 $0 $0 $0 28 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $350,000 $0 $350,000 $0 $0 $0 $0 $0 30 25R13 Oceanfront Boardwalk Expansion - 14th Street to 20th Street Str/Dr $0 $950,000 $950,000 $0 $0 $0 $0 $0 31 15R19 Old Newport Boulevard / West Coast Highway Modifications Str/Dr $100,000 $0 $100,000 $0 $0 $0 $0 $0 32 25R01 Pavement Management Plan Maintenance/Inspection Str/Dr $0 $50,000 $50,000 $30,000 $50,000 $30,000 $50,000 $30,000 50 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $340,000 $123,000 $0 54 30RXX Seaview Ave Concrete Reconstruction Str/Dr $0 $0 $0 $0 $0 $0 $0 $300,000 35 24R04 Slurry Seal Program Str/Dr $80,000 $0 $80,000 $0 $0 $0 $0 $0 35 25R04 Slurry Seal Program Str/Dr $0 $500,000 $500,000 $1,000,000 $95,000 $1,616,000 $1,252,000 $0 36 25R15 Spyglass Hill Road Pavement Rehabilitation Str/Dr $0 $0 $0 $1,667,000 $0 $0 $0 $0 38 22R03 Street Pavement Repair Program Str/Dr $15,000 $0 $15,000 $0 $0 $0 $0 $0 38 24R03 Street Pavement Repair Program Str/Dr $60,000 $0 $60,000 $0 $0 $0 $0 $0 38 25R03 Street Pavement Repair Program Str/Dr $0 $1,500,000 $1,500,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 39 24V02 Streetlight Rehabilitation Program Str/Dr $499,100 $0 $499,100 $0 $600,000 $0 $300,000 $0 56 24T03 Traffic Signage, Striping and Marking Transp $75,000 $0 $75,000 $0 $0 $0 $0 $0 56 25T03 Traffic Signage, Striping and Marking Transp $0 $75,000 $75,000 $75,000 $75,000 $50,000 $75,000 $70,000 01201927 Streets (Continued) 57 24T01 Traffic Signal Rehabilitation Program Transp $869,000 $0 $869,000 $0 $0 $0 $0 $0 57 25T01 Traffic Signal Rehabilitation Program Transp $0 $1,328,000 $1,328,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 41 24R12 Via Lido and Via Oporto Intersection Improvements Str/Dr $250,000 $0 $250,000 $0 $0 $0 $0 $0 PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan GENERAL FUND 23 5 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 52 29RXX Villa Balboa Trail and Fire Access - Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $0 $0 $1,724,000 42 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $0 $0 $0 $400,000 $0 $0 $0 $0 Subtotal $3,863,200 $8,350,000 $12,213,200 $6,737,000 $3,820,000 $5,750,000 $5,350,000 $5,599,000 01201928 Miscellaneous 106 16M15 Affordable Housing Misc $245,000 $0 $245,000 $0 $0 $0 $0 $0 108 20M11 General Plan Update Misc $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $245,000 $0 $245,000 $0 $0 $0 $0 $0 01201929 Parks 65 23P01 Playground Refurbishment Program PHB $6,000 $0 $6,000 $0 $0 $0 $0 $0 65 25P01 Playground Refurbishment Program PHB $0 $150,000 $150,000 $0 $0 $0 $0 $150,000 Subtotal $6,000 $150,000 $156,000 $0 $0 $0 $0 $150,000 Total General Fund $5,125,100 $11,000,000 $16,254,000 $6,737,000 $5,750,000 $5,750,000 $5,750,000 $5,749,000 01201938 Oceanfront Encroachment Misc 23 22R12 Beach Access Street Ends - Peninsula Point Str/Dr $614,000 $0 $614,000 $0 $0 $0 $0 $0 Subtotal $614,000 $0 $614,000 $0 $0 $0 $0 $0 16701 Oceanfront Encroachment Misc 60 24X12 Environmental Habitat Restoration - Monitoring and Maintenance WQ/Env $61,000 $0 $61,000 $0 $0 $0 $0 $0 60 25X12 Environmental Habitat Restoration - Monitoring and Maintenance WQ/Env $0 $200,000 $200,000 $0 $0 $0 $0 $0 30 25R13 Oceanfront Boardwalk Expansion - 14th Street to 20th Street Str/Dr $0 $550,000 $550,000 $0 $0 $0 $0 $0 Subtotal $61,000 $750,000 $811,000 $0 $0 $0 $0 $0 Total Oceanfront Encroachment $675,000 $750,000 $1,425,000 $0 $0 $0 $0 $0 10001 Tide and Submerged Lands - Maint. 66 24H13 Abandoned / Surrendered Watercraft Abatement PHB $15,100 $0 $15,100 $0 $0 $0 $0 $0 69 23H04 Beach and Bay Sand Management PHB $1,500 $0 $1,500 $0 $0 $0 $0 $0 69 24H04 Beach and Bay Sand Management PHB $462,000 $0 $462,000 $0 $0 $0 $0 $0 69 25H04 Beach and Bay Sand Management PHB $0 $200,000 $200,000 $600,000 $600,000 $600,000 $600,000 $600,000 70 25H11 Eelgrass/Caulerpa Survey PHB $0 $175,000 $175,000 $0 $175,000 $0 $175,000 $0 71 22H08 Harbor & Ocean Bulkheads/Seawalls/Structure Repairs PHB $334,719 $0 $334,719 $0 $0 $0 $0 $0 10001 Tide and Submerged Lands - Maint. (Continued) 71 23H08 Harbor & Ocean Bulkheads/Seawalls/Structure Repairs PHB $415,281 $0 $415,281 $0 $0 $0 $0 $0 71 24H08 Harbor & Ocean Bulkheads/Seawalls/Structure Repairs PHB $0 $0 $0 $0 $400,000 $0 $400,000 $0 72 24H09 Harbor and Ocean Maintenance / Minor Improvements PHB $149,600 $0 $149,600 $0 $0 $0 $0 $0 72 25H09 Harbor and Ocean Maintenance / Minor Improvements PHB $0 $200,000 $200,000 $150,000 $150,000 $150,000 $150,000 $150,000 73 22H02 Harbor Piers Rehabilitation PHB $295,000 $0 $295,000 $0 $0 $0 $0 $0 76 25H03 Ocean Piers Inspection and Maintenance PHB $0 $750,000 $750,000 $0 $400,000 $0 $400,000 $0 81 26HXX Bathymetry Survey (Newport Island Channels)PHB $0 $0 $0 $80,000 $0 $0 $0 $0 109 25M11 Oil Well 3 Rehabilitation Misc $0 $250,000 $250,000 $0 $0 $0 $0 $0 GENERAL FUND OCEANFRONT ENCROACHMENT TIDE AND SUBMERGED LANDS 23 6 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 110 25M12 Oil Well 12 Rehabilitation Misc $0 $250,000 $250,000 $0 $0 $0 $0 $0 111 25M13 Oil Well 14 Rehabilitation Misc $0 $250,000 $250,000 $0 $0 $0 $0 $0 112 22M13 Oil Well 15 Rehabilitation Misc $208,000 $0 $208,000 $0 $0 $0 $0 $0 61 21X02 TMDL Compliance / Water Quality Improvements WQ/Env $173,000 $0 $173,000 $0 $0 $0 $0 $0 61 24X02 TMDL Compliance / Water Quality Improvements WQ/Env $100,000 $0 $100,000 $200,000 $200,000 $200,000 $200,000 $200,000 Subtotal $2,154,200 $2,075,000 $4,229,200 $1,030,000 $1,925,000 $950,000 $1,925,000 $950,000 10001940 Upper Newport Reserve 60 25X12 Environmental Habitat Restoration - Monitoring and Maintenance WQ/Env $0 $200,000 $200,000 $0 $0 $0 $0 $0 Subtotal $0 $200,000 $200,000 $0 $0 $0 $0 $0 10101 Tide and Submerged Lands - Capital 21 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $500,000 $0 $500,000 $0 $0 $0 $0 $0 67 24H11 Balboa Island Seawall (Ferry Landing)PHB $500,000 $0 $500,000 $0 $0 $1,155,000 $0 $0 22 22R13 Balboa Island Street and Drainage Improvements Str/Dr $0 $600,000 $600,000 $0 $0 $0 $0 $0 68 23H11 Balboa Yacht Basin Dock Replacement PHB $212,800 $0 $212,800 $5,000,000 $0 $0 $0 $0 71 24H08 Harbor & Ocean Bulkheads/Seawalls/Structure Repairs PHB $400,000 $0 $400,000 $0 $0 $0 $0 $0 71 25H08 Harbor & Ocean Bulkheads/Seawalls/Structure Repairs PHB $0 $3,350,000 $3,350,000 $0 $0 $0 $0 $0 73 19H02 Harbor Piers Rehabilitation PHB $22,000 $0 $22,000 $0 $0 $0 $0 $0 73 23H02 Harbor Piers Rehabilitation PHB $300,000 $0 $300,000 $0 $0 $0 $0 $0 73 24H02 Harbor Piers Rehabilitation PHB $400,000 $0 $400,000 $0 $0 $0 $0 $0 74 22H07 Harborwide Dredging PHB $500,000 $0 $500,000 $0 $0 $0 $0 $0 75 24H12 Newport Pier & McFadden Square PHB $0 $1,500,000 $1,500,000 $0 $20,000,000 $0 $0 $0 78 26HXX Balboa Island Boardwalk and Perimeter Drainage PHB $0 $0 $0 $300,000 $0 $330,000 $0 $0 77 26HXX Balboa Island Seawall PHB $0 $0 $0 $2,000,000 $0 $19,200,000 $0 $0 80 26HXX Balboa Yacht Basin Dredging PHB $0 $0 $0 $1,850,000 $0 $0 $0 $0 82 26HXX Peninsula Seawall PHB $0 $0 $0 $500,000 $0 $1,155,000 $0 $0 83 27HXX Tide Valve Replacement - Peninsula PHB $0 $0 $0 $0 $620,000 $0 $620,000 $0 84 27HXX Vessel Sewage Pumpout Replacement PHB $0 $0 $0 $0 $125,000 $0 $0 $0 Subtotal $2,834,800 $5,450,000 $8,284,800 $9,650,000 $20,745,000 $21,840,000 $620,000 $0 Total Tide and Submerged Lands $4,989,000 $7,725,000 $12,714,000 $10,680,000 $22,670,000 $22,790,000 $2,545,000 $950,000 12101 Gas Tax 20 22R11 Balboa Blvd, Newport Blvd and 32nd St Pavement Rehab Str/Dr $210,000 $0 $210,000 $0 $0 $0 $0 $0 24 25R11 Bristol St North Pavement Rehabilitation Str/Dr $0 $0 $0 $1,197,000 $0 $0 $0 $0 25 25R05 City Bridge Maintenance Program Str/Dr $0 $0 $0 $0 $500,000 $0 $0 $0 49 28RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $2,659,000 $0 28 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $200,000 $0 $200,000 $283,000 $0 $0 $0 $0 29 25R12 Newport Blvd and Via Lido Pavement Rehabilitation Str/Dr $0 $0 $0 $725,000 $0 $0 $0 $0 53 30RXX Newport Coast Dr Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $360,000 31 15R19 Old Newport Boulevard / West Coast Highway Modifications Str/Dr $5,000 $0 $5,000 $0 $0 $0 $0 $0 48 27RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $1,747,000 $0 $0 50 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $208,000 $0 GAS TAX TIDE AND SUBMERGED LANDS 23 7 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 35 25R04 Slurry Seal Program Str/Dr $0 $1,120,000 $1,120,000 $995,000 $1,800,000 $0 $0 $1,555,000 40 23R14 Superior Avenue Pavement Rehabilitation Str/Dr $30,900 $108,000 $138,900 $0 $0 $0 $0 $0 57 25T01 Traffic Signal Rehabilitation Program Transp $0 $172,000 $172,000 $0 $0 $0 $0 $0 42 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $381,000 $0 $381,000 $0 $0 $0 $0 $0 Subtotal $826,900 $1,400,000 $2,226,900 $3,200,000 $2,300,000 $1,747,000 $2,867,000 $1,915,000 Total Gas Tax $826,900 $1,400,000 $2,226,900 $3,200,000 $2,300,000 $1,747,000 $2,867,000 $1,915,000 12201 Measure M Fair Share 20 22R11 Balboa Blvd, Newport Blvd and 32nd St Pavement Rehab Str/Dr $0 $2,218,000 $2,218,000 $0 $0 $0 $0 $0 46 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $222,000 $0 $0 47 27RXX Campus Dr. Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $700,000 $0 44 26RXX Eastbluff Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $2,990,000 $0 $0 $0 49 28RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $1,008,000 $0 28 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $0 $0 $0 $3,000,000 $0 $0 $0 $0 51 29RXX Newport Center Drive and Santa Cruz Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $3,000,000 50 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $1,292,000 $0 45 26RXX San Miguel Dr - San Joaquin Hills Road to Old Ford Road Str/Dr $0 $0 $0 $0 $0 $2,778,000 $0 $0 40 23R14 Superior Avenue Pavement Rehabilitation Str/Dr $0 $782,000 $782,000 $0 $0 $0 $0 $0 42 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $740,000 $0 $740,000 $0 $0 $0 $0 $0 Subtotal $740,000 $3,000,000 $3,740,000 $3,000,000 $2,990,000 $3,000,000 $3,000,000 $3,000,000 1230050 Measure M Comp Streets 43 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $1,400 $0 $1,400 $0 $0 $0 $14,709,500 $0 Subtotal $1,400 $0 $1,400 $0 $0 $0 $14,709,500 $0 Total Measure M $741,400 $3,000,000 $3,741,400 $3,000,000 $2,990,000 $3,000,000 $17,709,500 $3,000,000 12601 RMRA 46 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $340,000 $2,490,000 $0 $0 24 25R11 Bristol St North Pavement Rehabilitation Str/Dr $0 $170,000 $170,000 $0 $0 $0 $0 $0 47 27RXX Campus Dr. Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $100,000 $0 $91,000 $0 28 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $0 $0 $0 $2,142,000 $0 $0 $0 $0 29 25R12 Newport Blvd and Via Lido Pavemenet Rehabilitation Str/Dr $0 $80,000 $80,000 $0 $0 $0 $0 $0 51 29RXX Newport Center Drive and Santa Cruz Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $500,000 $1,560,000 48 27RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $190,000 $0 $0 $0 50 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $1,500,000 $0 45 26RXX San Miguel Dr - San Joaquin Hills Road to Old Ford Road Str/Dr $0 $0 $0 $270,000 $0 $0 $0 $0 34 25R14 Santa Ana Ave, San Bernardino Ave and Broad St Pavement Rehab Str/Dr $0 $150,000 $150,000 $0 $1,483,000 $0 $0 $0 36 25R15 Spyglass Hill Road Pavement Rehabilitation Str/Dr $0 $178,000 $178,000 $0 $0 $0 $0 $0 40 23R14 Superior Avenue Pavement Rehabilitation Str/Dr $0 $1,610,000 $1,610,000 $0 $0 $0 $0 $0 52 29RXX Villa Balboa Trail and Fire Access - Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $0 $140,000 $0 Subtotal $0 $2,188,000 $2,188,000 $2,412,000 $2,113,000 $2,490,000 $2,231,000 $1,560,000 Total RMRA $0 $2,188,000 $2,188,000 $2,412,000 $2,113,000 $2,490,000 $2,231,000 $1,560,000 MEASURE M SB1 - Road Maintenance and Rehabilitation Account (RMRA) 23 8 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 13501 Contributions 66 24H13 Abandoned / Surrendered Watercraft Abatement PHB $165,300 $0 $165,300 $0 $0 $0 $0 $0 33 23R02 Rubberized Pavement Grant Program Str/Dr $83,300 $0 $83,300 $0 $0 $0 $0 $0 93 16W12 Water and Wastewater Bay Crossing Main Rehabilitation Water $114,000 $0 $114,000 $0 $0 $0 $0 $0 Subtotal $362,600 $0 $362,600 $0 $0 $0 $0 $0 13801 Environmental Contributions 59 25X11 Big Canyon Restoration - Phase 3 WQ/Env $0 $6,600,000 $6,600,000 $0 $0 $0 $0 $0 85 30HXX Dredging Upper Bay Catch Basins PHB $0 $0 $0 $0 $0 $0 $0 $17,400,000 86 30HXX Dredging Upper Bay Channel PHB $0 $0 $0 $0 $0 $0 $0 $8,700,000 Subtotal $0 $6,600,000 $6,600,000 $0 $0 $0 $0 $26,100,000 Total Contributions $362,600 $6,600,000 $6,962,600 $0 $0 $0 $0 $26,100,000 14001 Transportation and Circulation 43 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $0 $0 $0 $0 $0 $0 $500,000 $0 Subtotal $0 $0 $0 $0 $0 $0 $500,000 $0 Total Building Excise Tax $0 $0 $0 $0 $0 $0 $500,000 $0 14101 Building Excise Tax 65 24P01 Playground Refurbishment Program PHB $250,000 $0 $250,000 $0 $0 $0 $0 $0 65 25P01 Playground Refurbishment Program PHB $0 $150,000 $150,000 $300,000 $300,000 $300,000 $150,000 $150,000 Subtotal $250,000 $150,000 $400,000 $300,000 $300,000 $300,000 $150,000 $150,000 Total Building Excise Tax $250,000 $150,000 $400,000 $300,000 $300,000 $300,000 $150,000 $150,000 14201 AQMD Subvention 12 20F14 City Yard Fueling Sup. Facilities & Transfer Station Reha Facilities $16,300 $0 $16,300 $0 $0 $0 $0 $0 107 24M11 Fleet Electrification Program Misc $189,000 $0 $189,000 $0 $1,500,000 $0 $0 $0 Subtotal $205,300 $0 $205,300 $0 $1,500,000 $0 $0 $0 Total AQMD Subvention $205,300 $0 $205,300 $0 $1,500,000 $0 $0 $0 CONTRIBUTIONS TRANSPORTATION AND CIRCULATION BUILDING EXCISE TAX AQMD 23 9 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 16001 Environmental Liability 60 25X12 Environmental Habitat Restoration - Monitoring and Maintenance WQ/Env $0 $200,000 $200,000 $0 $0 $0 $0 $0 Subtotal $0 $200,000 $200,000 $0 $0 $0 $0 $0 Total Enviromental Liability $0 $200,000 $200,000 $0 $0 $0 $0 $0 ENVIRONMENTAL LIABILITY 24 0 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 51201 Miscellaneous FFP 12 20F14 City Yard Fueling Sup. Facilities & Transfer Station Reha Facilities $6,226,700 $0 $6,226,700 $0 $0 $0 $0 $0 43 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $0 $0 $0 $0 $0 $0 $7,420,500 Subtotal $6,226,700 $0 $6,226,700 $0 $0 $0 $7,420,500 $0 52101 Police Facility 15 30FXX Police Station Facilities $0 $0 $0 $0 $0 $0 $0 $3,500,000 Subtotal $0 $0 $0 $0 $0 $0 $0 $3,500,000 53201 Fire Stations 11 23F12 Balboa Library / Fire Station No. 1 Replacement Facilities $200,000 $9,300,000 $9,500,000 $0 $0 $0 $0 $0 Subtotal $200,000 $9,300,000 $9,500,000 $0 $0 $0 $0 $0 56201 Parks and Community Centers 10 23F11 15th Street Restroom Replacement Facilities $866,000 $300,000 $1,166,000 $0 $0 $0 $0 $0 77 26PXX Bonita Creek Park Athletic Field Turf Replacement PHB $0 $0 $0 $1,980,000 $0 $0 $0 $0 16 30FXX Newport Theatre Arts Center Facilities $0 $0 $0 $0 $0 $0 $0 $900,000 Subtotal $866,000 $300,000 $1,166,000 $1,980,000 $0 $0 $0 $900,000 Total Major Facilities Financing Plan $7,292,700 $9,600,000 $16,892,700 $1,980,000 $0 $0 $7,420,500 $4,400,000 53601 Neighborhood Enhancement 20 22R11 Balboa Blvd, Newport Blvd and 32nd St Pavement Rehab Str/Dr $2,872,000 $0 $2,872,000 $0 $0 $0 $0 $0 21 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $4,967,100 $0 $4,967,100 $0 $0 $0 $0 $02625R06Concrete Replacement Program Str/Dr $0 $500,000 $500,000 $0 $0 $0 $0 $0 27 25L01 Landscape Enhancement Program Str/Dr $0 $500,000 $500,000 $0 $250,000 $250,000 $250,000 $250,000 75 22T12 Newport Pier & McFadden Square Rehabilitation PHB $150,000 $0 $150,000 $0 $0 $0 $0 $0 37 23D02 Storm Drain System Repair / Rehabilitation Str/Dr $500,000 $0 $500,000 $0 $0 $0 $0 $0 39 23V02 Streetlight Rehabilitation Program Str/Dr $128,900 $0 $128,900 $0 $0 $0 $0 $0 Subtotal $8,618,000 $1,000,000 $9,618,000 $0 $250,000 $250,000 $250,000 $250,000 Total Neighborhood Enhancement $8,618,000 $1,000,000 $9,618,000 $0 $250,000 $250,000 $250,000 $250,000 57001 Parks Maintenance Master Plan 26 25R06 Concrete Replacement Program Str/Dr $0 $400,000 $400,000 $400,000 $400,000 $400,000 $0 $0 64 24P02 Parks Maintenance Master Plan PHB $50,000 $0 $50,000 $0 $0 $0 $0 $0 64 25P02 Parks Maintenance Master Plan PHB $0 $1,900,000 $1,900,000 $1,900,000 $1,900,000 $1,900,000 $1,000,000 $1,000,000 Subtotal $50,000 $2,300,000 $2,350,000 $2,300,000 $2,300,000 $2,300,000 $1,000,000 $1,000,000 Total Parks Maintenance Master Plan $50,000 $2,300,000 $2,350,000 $2,300,000 $2,300,000 $2,300,000 $1,000,000 $1,000,000 57101 Facilities Maintenance Category1324F02Facilities Maintenance Master Plan Program Facilities $1,600,000 $0 $1,600,000 $0 $0 $0 $0 $01325F02Facilities Maintenance Master Plan Program Facilities $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000Subtotal$1,600,000 $2,500,000 $4,100,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Facilities Maintenance $1,600,000 $2,500,000 $4,100,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 MAJOR FACILTIES FINANCING PLAN NEIGHBORHOOD ENHANCEMENT PARKS MAINTENANCE MASTER PLAN FACILITIES MAINTENANCE 24 1 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 70101 Water Enterprise 14 25F03 Utilities Yard Facilities Improvements Facilities $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000Subtotal$0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 70201931 Master Plan All9828WXX15th Street/Irvine Ave PRS Improvements Water $0 $0 $0 $0 $0 $575,000 $0 $01925R07Alleys Reconstruction Str/Dr $0 $400,000 $400,000 $0 $0 $0 $0 $0 100 30WXX Balboa Blvd Water Main - Main St to Seville Ave Water $0 $0 $0 $0 $0 $0 $0 $3,281,0008824W11Cathodic Protection Program Water $395,000 $0 $395,000 $750,000 $0 $0 $0 $09726WXXCM-9 MWD Turnout Improvements Water $0 $0 $0 $595,000 $0 $0 $0 $0 89 24W06 Distribution Valve Replacement Program Water $110,000 $0 $110,000 $0 $0 $0 $0 $08925W06Distribution Valve Replacement Program Water $0 $114,000 $114,000 $116,000 $119,000 $122,000 $125,000 $129,000 99 28WXX Irvine Terrace East Water Main Replacement Water $0 $0 $0 $0 $0 $250,000 $4,673,000 $08824R09Grade Adjustments - Water Valves Water $50,000 $0 $50,000 $0 $0 $0 $0 $070201931 Master Plan All (Continued) 90 25R09 Grade Adjustments - Water Valves Water $0 $91,000 $91,000 $93,000 $96,000 $98,000 $100,000 $102,0009124W13New Water Wells and Pipeline Study Water $250,000 $0 $250,000 $0 $0 $0 $0 $3,500,0009225W12Recycled Water - Study/Design (Newport Center)Water $0 $150,000 $150,000 $0 $0 $0 $0 $0 93 16W12 Water and Wastewater Bay Crossing Main Rehabilitation Water $47,000 $4,000,000 $4,047,000 $600,000 $4,402,000 $0 $0 $09424W05Water System Rehabilitation Water $383,060 $0 $383,060 $0 $0 $0 $0 $09425W05Water System Rehabilitation Water $0 $396,000 $396,000 $410,000 $420,000 $427,000 $438,000 $449,000 95 25W07 Water Well Rehabilitation Program Water $0 $1,500,000 $1,500,000 $0 $0 $0 $0 $525,0009623W14Zones 3 and 4 Pump Station Upgrades Water $200,000 $0 $200,000 $3,500,000 $0 $0 $0 $0 Subtotal $1,435,060 $6,651,000 $8,086,060 $6,064,000 $5,037,000 $1,472,000 $5,336,000 $7,986,000 70201932 Distrib/Piping - Non Master Plan 94 20W05 Water System Rehabilitation Water $46,700 $0 $46,700 $0 $0 $0 $0 $0 94 22W05 Water System Rehabilitation Water $2,770 $0 $2,770 $0 $0 $0 $0 $0 94 23W05 Water System Rehabilitation Water $10,470 $0 $10,470 $0 $0 $0 $0 $0 Subtotal $59,940 $0 $59,940 $0 $0 $0 $0 $0 Total Water Fund $1,495,000 $7,051,000 $8,546,000 $6,464,000 $5,437,000 $1,872,000 $5,736,000 $8,386,000 71101 Wastewater Enterprise 19 21R07 Alleys Reconstruction Str/Dr $27,000 $0 $27,000 $0 $0 $0 $0 $0 102 24R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $315,000 $0 $315,000 $0 $0 $0 $0 $0 102 25R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $0 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 104 24S03 Sewer Main Lining and Repairs Wstwtr $47,500 $0 $47,500 $0 $0 $0 $0 $0 104 25S03 Sewer Main Lining and Repairs Wstwtr $0 $900,000 $900,000 $900,000 $900,000 $900,000 $900,000 $900,000 Subtotal 389,500$ 1,000,000$ 1,389,500$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 71201 Wastewater Capital 103 25S04 Sewer Lift Station Improvements Wstwtr $1,161,000 $0 $1,161,000 $0 $0 $0 $0 $0 Subtotal $1,161,000 $0 $1,161,000 $0 $0 $0 $0 $0 Total Wastewater Fund $1,550,500 $1,000,000 $2,550,500 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 WASTEWATER FUND WATER FUND 24 2 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2024-25 THROUGH FY 2029-30 FY 2024-25 Budget Total 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan Subtotal for All CIP Projects $33,781,500 $56,464,000 $90,245,500 $40,573,000 $49,110,000 $43,999,000 $49,659,000 $56,960,000 Total for All Funds $33,781,500 $56,464,000 $90,245,500 $40,573,000 $49,110,000 $43,999,000 $49,659,000 $56,960,000 113 66302 Utilities Undergrounding AD 113 Misc $390,830 $0 $390,830 $0 $0 $0 $0 $0 114 66902 Utilities Undergrounding AD 120 Misc $44,619 $0 $44,619 $0 $0 $0 $0 $0 115 67502 Utilities Undergrounding AD 124 Misc $13,991,233 $0 $13,991,233 $0 $0 $0 $0 $0 Subtotal UUD AD Improvement Funds 14,426,682$ $0 14,426,682$ $0 $0 $0 $0 $0 UUD AD Improvement Funds 24 3 THIS PAGE IS LEFT INTENTIONALLY BLANK 244 Glossary ACCRUALS - Revenues or expenditures that have been recognized for that fiscal year but have not received or disbursed until a subsequent fiscal year. Annually, accruals are included in the revenue and expenditure amounts reported in departments’ budget documents and year-end financial reports. For budgetary purposes, departments’ expenditure accruals also include payables and outstanding encumbrances at the end of the fiscal year for obligations attributed to that fiscal year. ACCRUAL BASIS OF ACCOUNTING - The basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. The accrual basis of accounting is used to account for all proprietary (enterprise and internal service funds) fund types APPROPRIATED REVENUE - Revenue in which, as it is earned, is reserved, and appropriated for a specific purpose. APPROPRIATION - A legal authorization to incur obligations and to make expenditures for specific purposes. It is usually limited in amount and period during which the expenditure is to be recognized. APPROPRIATION (GANN) LIMIT - Article XIIIB of the California Constitution (Proposition 4) specifies that tax-based appropriations of government entities (with certain exclusions) may increase annually only by a limited amount (primarily to allow for population increases and inflation). AUTHORIZED POSITIONS - Employee positions, which are authorized in the adopted budget, to be filled during the year. Total authorization positions include all regular full-time and full-time equivalent ongoing positions as approved in the Budget annually. CAPITAL IMPROVEMENTS PROGRAM (CIP) - A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government’s long-term needs. CAPITAL OUTLAY - Fixed assets which have a value of $500 or more and have a useful economic lifetime of more than one year; or, assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. CARRYFORWARD - The unencumbered balance of an appropriation that continues to be available for expenditure in years subsequent to the year of enactment. For example, is a three-year appropriation is not fully encumbered in the for year, the remaining amount is carried over to the next fiscal year. CONSUMER PRICE INDEX (CPI) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). 245 CONTINGENCY - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. DEBT SERVICE - The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. ENCUMBRANCE - The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure. Encumbrances represent valid obligations related to unfilled purchase orders or unfilled contracts. Outstanding encumbrances are recognized as budgetary expenditures in the individual department’s budget documents and their individual annual financial reports. ENTERPRISE FUNDS - Used to account for city operations that are financed and operated in a manner similar to private business enterprises. The objective of segregating activities of this type is to identify the costs of providing the services, and to finance them through user charges. The two main city enterprise funds are the City’s Water Fund and the Wastewater Fund. Both funds are financed by user charges to the customers (residents and businesses of Newport Beach). EXPENDITURE - The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss. EXPENDITURE AUTHORITY - The authorization to make an expenditure (usually by a budget act appropriation, provisional language, or other legislation). EXPENSE - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges. 3-YEAR EXPENDITURES AND POSITIONS - A display at the start of eachdepartmental budget that presents the various departmental programs by title, dollartotals, positions, and source of funds for the past, current, and budget years. FISCAL YEAR (FY) - A 12-month period during which revenue is earned and received, obligations are incurred, encumbrances are made, appropriations are expended, and for which other fiscal transactions are recognized. The City of Newport Beach’s fiscal year begins July 1 and ends the following June 30. FUND - A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out a specific purpose or activity. FUND BALANCE - For accounting purposes, the excess of a fund’s assets over its liabilities. For budgeting purposes, the excess of a fund’s resource over its expenditures. 246 FTE (FULL-TIME EQUIVALENT) - A part-time position converted to the decimal equivalent of a full-time position based on 2080 hours per year. For example, a part-time fiscal clerk working 20 hours per week would be the equivalent to .5 of a full-time position. GENERAL FUND (GF) - For legal basis accounting and budgeting purposes, the predominant fund for financing City programs, used to account for revenues which are not specifically designated to be accounted for by any other fund. The primary sources of revenue for the General Fund are property taxes, sales and use tax, and Transient Occupancy Tax. The major uses of the General Fund are General Government, Public Safety, Community Development, Public Works, and Community Services. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) - The accounting principles, rules, conventions, and procedures that are used fir accounting and financial reporting. GAAP for governments are set by the Governmental Accounting Standards Board (GASB), the accounting and financial reporting standards setting body for state and local governments. GRANTS - A contribution by a government or other organization to support a particular function with no obligation to repay (in contrast to a loan, although the award may stipulate repayment of funds under certain circumstances). INTERGOVERNMENTAL REVENUE - Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. INTERNAL SERVICE CHARGES - The charges to user departments for internal services provided by another government agency, such as equipment maintenance and replacement charges, or insurance funded from a centralized fund. LAPSING APPROPRIATION - An appropriation made for a certain period, generally for the budget year. At the end of the specified period any unexpected or unencumbered balance lapses or ends, unless otherwise provided by law. LONG-TERM DEBT - Debt with a maturity of more than one year after the date of issuance. MAINTENANCE AND OPERATIONS - Expendable materials and operating supplies necessary to conduct departmental operations. MODIFIED ACCRUAL BASIS OF ACCOUNTING - The basis of accounting in which revenues are recognized when they become both “measurable” and “available” to finance expenditures or the current period. All governmental and fiduciary fund types are accounted for using the modified accrual basis of accounting, including the General Fund. 247 ISF (INTERNAL SERVICE FUNDS) - The City provides for the financing of certain functions using Internal Service Funds (ISF). The purpose of these funds is to facilitate the management of some types of expenditures on a centralized, as opposed to decentralized (by department) basis, without losing the visibility of each Department’s share of the overall cost. The City employs Internal Service Funds to account for vehicle maintenance and replacement, as well as compensated absences, general liability, workers’ compensation, other insurance payments and information technology. M&O (MAINTENANCE & OPERATING) - The cost for non-personnel expenditures, including contracts, goods and services, materials, and equipment required for a department to function. OBJECT OF EXPENDITURE (OBJECTS) - A classification of expenditures based on the type of goods or services received. For example, the budget category of Personnel Services includes the objects of Salaries and Wage and Staff Benefits. OBLIGATIONS - Amounts that a governmental unit may legally be required to pay out of its resources. Budgetary authority must be available before obligations can be created. For budgetary purposes, obligations include payables for goods or services received, but not yet paid for, and outstanding encumbrances (i.e., commitments for goods and services not yet received nor paid for). ONE-TIME COST - A proposed or actual expenditure that is non-recurring (usually only in one annual budget) and not permanently included in baseline expenditures. Departments make baseline adjustments to remove prior year one-time costs and appropriately reduce their expenditure authority in subsequent years’ budgets. POSITIONS - See “Authorized Positions.” PRIOR-YEAR ENCUMBRANCES - Obligations from previous fiscal years in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. RESERVE - An amount of a fund balance set aside to provide for expenditures form the unencumbered balance for continuing appropriations, economic uncertainties, future apportionments, pending salary or price increase appropriations, and appropriations for capital outlay projects. REVENUE - Any addition to cash or other current assets (e.g., account receivables) that does not increase any liability or reserve and does not represent the reduction of an expenditure (e.g., reimbursement/abatements. Revenues are a type of receipt generally derived from taxes, licenses, fees, or investment earnings. Revenues are deposited into a fund for future appropriation and are not available for expenditure until appropriated. (UCM.) 248 S&B (SALARIES & BENEFITS) - Wages paid for salary and other MOU negotiated pays as well as employee fringe benefits. Included is the government’s share of costs for pensions, cafeteria and medical allowances, life insurance plans, etc. TRANSFERS - As displayed in in fund condition statements, transfers reflect the movement of resources from one fund to another based on statutory authorization or specific legislative transfer appropriation authority. UNAPPROPRIATED FUND BALANCE - Refers to the funds remaining from the prior year that are available for appropriation and expenditure in the current year UNENCUMBERED BALANCE - The balance of an appropriation not yet committed for specific purposes. (See “Encumbrance.”) 249 THIS PAGE IS LEFT INTENTIONALLY BLANK 250 100 CIVIC CENTER DRIVE NEWPORT BEACH, CA 92660 (949) 644-3330 WWW.NEWPORTBEACHCA.GOV