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Budget Detail 2022
A N N U A L B U D G E T F I S C A L Y E A R 2 0 2 1 -2 2 C I T Y O F N E W P O R T B E A C H C A L I F O R N I A A D O P T E D Profile of Newport Beach, CA Brad Avery Mayor Kevin Muldoon Mayor Pro Tem Noah Blom Councilmember Joy Brenner Councilmember Diane B. Dixon Councilmember Duffy Duffield Councilmember Will O’Neill 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. Kevin Muldoon Mayor Pro TemDistrict 4 Will O’Neill Council Member District 7 Joy Brenner Council Member District 6 Diane B. Dixon Council Member District 1 Brad Avery Mayor District 2 Duffy Duffield Council Member District 3 Noah BlomCouncil Member District 5 Grace K. Leung City Manager Aaron Harp City Attorney Leilani Brown City Clerk Carol Jacobs ................................................................................................................................................... Assistant City Manager Tara Finnigan ..................................................................................................................................................... Deputy City Manager Scott Catlett........................................................................................................................................... Finance Director/Treasurer Seimone Jurjis ....................................................................................................................... Community Development Director Jeff Boyles .................................................................................................................................................................................. Fire Chief Paul Blank ........................................................................................................................................................................ Harbormaster Barbara Salvini .................................................................................................................................... Human Resources Director Tim Hetherton .......................................................................................................................................... Library Services Director Jon T. Lewis .......................................................................................................................................................................... Police Chief Dave Webb ....................................................................................................................................................... Public Works Director Laura Detweiler ............................................................................................................. Recreation & Senior Services Director Mark Vukojevic ......................................................................................................................................................... Utilities Director City Council Members City Executive Staff Newport Beach City Officials City of Newport Beach 100 Civic Center Drive Newport Beach, CA 92660 City of Newport Beach Adopted, June 8, 2021 Prepared Under the Direction of: Grace K. Leung, City Manager Compiled by: Scott Catlett, Finance Director Resolution No: 2021-57 TABLE OF CONTENTS INTRODUCTION Organizational Chart ....................................................................................... 1 Budget Timeline .............................................................................................. 3 FINANCIAL / EMPLOYEE STRUCTURE Fund Information ............................................................................................. 4 Financial Policy Information .......................................................................... 10 Employee Overview by Department .............................................................. 19 BUDGET SUMMARIES Revenue Overview ........................................................................................ 21 Revenue Detail ............................................................................................. 23 Expenditure Overview ................................................................................... 45 Expenditure Detail ......................................................................................... 49 Fund Balance Information ............................................................................. 55 DEPARTMENT INFORMATION City Council ................................................................................................... 66 City Clerk ...................................................................................................... 71 City Attorney ................................................................................................. 77 City Manager / Information Technology ........................................................ 83 Human Resources ........................................................................................ 90 Finance ....................................................................................................... ..96 Police .......................................................................................................... 103 Fire .............................................................................................................. 112 Harbor ......................................................................................................... 120 Community Development ............................................................................ 126 Library & Cultural Arts ................................................................................. 133 Recreation & Senior Services ..................................................................... 140 Public Works / Equipment Maintenance ..................................................... 147 Utilities ........................................................................................................ 156 Internal Services & Other Activities ............................................................. 164 Capital Improvement Program .................................................................... 181 GLOSSARY ...................................................................................................... 197 HARBORCOMMISSIONPARKS, BEACHES & RECREATION COMMISSIONPLANNINGCOMMISSIONCITY COMMITTEES Dave WebbPublic Works Paul BlankHarbor ELECTORATE Leilani BrownCity Clerk Grace LeungCity Manager Tim HethertonLibrary Mark VukojevicUtilities Barbara SalviniHuman Resources Laura DetweilerRecreation BOARD OF LIBRARY TRUSTEESBUILDING & FIRE BOARD OF APPEALSCITY ARTS COMMISSION MAYOR & C ITY COUNCIL CIVIL SERVICE BOARD Seimone JurjisCommunity Development Scott Catlett Finance Jeff BoylesFire Jon LewisPoliceCarol JacobsAssistant City Manager Tara FinniganDeputy City Manager Aaron HarpCity Manager Organizational Chart 1 ELECTORATE MAYOR & COUNCIL CITY MANAGER CITY ATTORNEY CITY CLERK Building & Fire Board of Appeals Board of Library Trustees City Arts Commission Civil Service Board Harbor Commission Parks, Beaches & Recreation Commission Planning Commission City Committees Community Development Library Services Police Recreation & Senior Services Public Works Utilities Finance Harbor Fire Human Resources 2 BUDGET TIMELINE AUTUMN/WINTER LIABILITIES & LONG- RANGE PLANNING Evaluate operating liabilities such as Workers Compensation, General Liability, Pension, and Retiree Insurance Liabilities. JANUARY COUNCIL PLANNING SESSION Held in late January for upcoming budget year as well as proposed allocation of prior year surplus. This is also the time we look at our long-term infrastructure needs. PERSONNEL & OPERATING BUDGET DEVELOPMENT Calculate personnel needs based on upcoming bargaining unit changes, and changes in personnel as well as ongoing operating changes. APRIL FINALIZE CITY MANAGER REVIEW Review the City's revenue and expenditure assumptions. City Manager makes preliminary recommendations. JUNE CITY COUNCIL REVIEW City Council reviews, adjusts, and votes on proposed budget, including program enhancements & budget revisions. NOVEMBER REVENUE Begin meeting with departments to review revenue projections and seek outside opinions from consultants/experts that specialize in forecasting economic trends. FEBRUARY DEPARTMENTAL BUDGET PREPARATION Start discussions with Departments and the City Manager to identify areas where changes in service delivery might be in order. MAY FINANCE COMMITTEE REVIEW Finance Committee will make recommendations to support or adjust budget assumptions to the City Council. JULY BUDGET IMPLEMENTATION Begin Fiscal Year with adopted budget 3 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: •General Fund - used to account for fiscal resources which are dedicated to governmental operations of the City, and not required to be accounted for inanother fund. •Tide and Submerged Land – Operating Fund - a Special Revenue Fund used to account for revenues related to the operation of the City’s tidelands, includingbeaches and marinas, and the related expenditures. Revenue from tidelandoperations 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 Fundused to account for incremental increases in revenue from certain property lease,pier, and mooring rentals that exceed Council designated base year revenue amounts, as well as other designated revenues and the related expenditures for capital projects, maintenance, and servicing of loan advances from the GeneralFund. •Measure M Fund - used to account for the revenues and expenditures of funds received from the Orange County Combined Transportation Authority.Expenditures from this fund are used exclusively for transportation relatedpurposes. •Facilities Financial Planning Reserve Fund - used to account for the receiptand expenditure of funds for the replacement of facilities. •Civic Center COP Fund - used to account for debt service transactions related to the Certificates of Participation issued to finance the construction of the CivicCenter. 4 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 sources which 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 only earnings, not principal, may be used for purposes that support the reporting government’s programs. 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 and workers' compensation program. • Compensated Absences Fund - used to account for the City’s accumulated liability for compensated absences. • Retiree Insurance Fund - used to account for the cost of providing post-employment health care benefits. 5 •Equipment Maintenance Fund - used to account for the cost of maintaining and replacing the City’s rolling stock fleet, parking equipment, coordinatedcommunications system equipment, fire equipment and recreation equipment. •Information Technology Fund - used to account for the cost of maintaining andreplacing the City’s computers, printers, copiers, and telecommunication servicesto 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 andexpenditures, including street repair, construction, and maintenance. State lawrequires that these funds be used exclusively for maintenance of the street andhighway system. •SB1 Gas Tax RMRA Fund - accounts for all Road Maintenance andRehabilitation Account related revenues and expenditures. State law requiresthat these funds be used exclusively for the transportation system. RMRA revenues are from fuel and vehicle registration taxes imposed by the state’s Road Repair and Accountability Act of 2017. •Asset Forfeiture Fund - established to account for all revenues resulting from the seizure of assets in conjunction with criminal cases (primarily drugtrafficking). It is the City's policy that all such funds shall be used forenhancement of law enforcement programs. •Office of the Traffic Safety (OTS) DUI Grant Fund - used to account for federal funding of the Selective Traffic Enforcement Program (STEP). These funds areused exclusively for DUI enforcement. •Circulation and Transportation Fund - used to account for fair share revenues collected from developers and restricted for capital improvement projectsmeeting the circulation element of the City’s General Plan. •Building Excise Tax Fund - used to account for revenues received frombuilders or developers on building or remodeling projects within the City.Expenditures from this fund are used exclusively for public safety, libraries,parks, beaches, or recreational activities. 6 • Community Development Block Grant Fund - used to account for revenues and expenditures relating 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 expended exclusively 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 of future environmental liability relating to the handling of solid waste. • Supplemental Law Enforcement Services Fund (SLESF) - used to account for revenues received from the county to be used exclusively for front line law enforcement services. • Contributions Fund - used to account for revenues received from other government agencies or private developers and expended for specific streets, highway, construction, or water quality projects. • Fostering Interest in Nature (FIIN) Fund – restricted for recreation and education programming as 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 in connection with the COVID-19 pandemic. 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 received from 1911 Act and 1915 Act Assessment Districts for capital improvement projects. • Fire Station Fund - used to account for the design and construction of new fire stations. 7 •Facilities Maintenance Fund - used to account for revenues and expenditures associated with the maintenance of existing facilities. •Sunset Ridge Park Fund - used to account for the design and construction of the Sunset Ridge Park. •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. •Public Art and Cultural Facilities Fund - used to account for the design and implementation of the Arts and Culture Master Plan. •Uptown Newport Undergrounding Fund - used to account for the receipt and expenditures related to the development within the Uptown Newport Planned Community Development Plan. •Balboa Village Parking Management District Fund - used to account for revenues and expenditures associated with parking management improvements in Balboa Village. •Misc. Santa Ana Heights (SAH) Projects Fund – used to account for various grants and projects associated with providing public works, parks, and recreation opportunities within the part of the City known as Santa Ana Heights. •Neighborhood Enhancement Fund - used to account for projects that will enhance neighborhood aesthetics and functionality. •Junior Lifeguards Fund – used to account for capital improvement projects related to the Junior Lifeguards program. •Unrestricted Capital Improvements Fund - used to separately account for general fund capital improvement projects. 8 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 as follows: 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. 9 FINANCIAL POLICIES The City of Newport Beach maintains, and 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 Business License 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 UAL 10 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, 11 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 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 12 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. 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; 13 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. 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 City Council for consideration if a condition of such 14 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, the expenditures 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 place and 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 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 15 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 departmental budgets. 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 funds appropriated 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 the total 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 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. 16 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 principles as 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. Any net 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 change in 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 exceeded appropriations during the year or ended the year 17 with a deficit fund balance are 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 18 FY 20 FT FY 21 FT FY 22 FT City Attorney 7.00 7.00 7.00 City Clerk 5.00 5.00 5.00 City Manager 21.50 21.50 21.50 Community Development 50.10 49.20 50.20 Finance 32.00 33.00 33.00 Fire 143.90 143.80 143.80 Harbor Department 1.00 2.00 3.00 Human Resources 11.00 11.00 11.00 Library 36.00 36.00 36.00 Police 232.00 232.00 232.00 Public Works 93.00 92.00 92.00 Recreation & Senior Services 42.00 42.00 42.00 Utilities 53.50 53.50 53.50 Total 728.00 728.00 730.00 DEPARTMENT EMPLOYEE INFORMATION FULL-TIME 0 50 100 150 200 250 Full-Time Employees by Department FY 20 FY 21 FY 22 19 FY 20 FTE FY 21 FTE FY 22 FTE City Attorney 1.60 1.60 1.60 City Clerk 1.00 1.00 1.00 City Manager 1.80 1.80 1.80 Community Development 10.20 10.20 10.20 Finance 4.55 4.55 4.55 Fire 43.12 43.12 42.56 Harbor Department 8.89 9.39 9.39 Human Resources 1.25 1.25 1.25 Library 22.83 22.83 22.83 Police 14.87 14.87 14.87 Public Works 6.35 7.55 11.43 Recreation & Senior Services 38.00 38.00 39.43 Utilities 3.96 3.96 3.96 Total 158.42 160.12 164.29 DEPARTMENT EMPLOYEE INFORMATION PART-TIME 0 10 20 30 40 Part-Time Employees by Department FY 20 FY 21 FY 22 20 DEPARTMENT REVENUE OVERVIEW - ALL FUNDS Revenue Budget: ACCOUNT TYPE FY 18 Actuals FY 19 Actuals FY 20 Actuals FY 21 Adopted FY 21 Revised FY 22 Adopted % Change 42 - LICENSES PERMITS 6,050,826 5,963,680 5,441,744 4,920,092 5,737,750 8,021,303 63.03% 43 - INTERGOVTAL REVENUES 16,257,458 16,080,485 12,831,762 14,234,847 23,898,001 17,909,172 25.81% 44 - PROPERTY TAXES 101,593,290 108,365,261 113,313,535 117,508,227 117,508,227 122,229,980 4.02% 45 - SALES TAX 35,038,846 38,502,470 36,232,969 28,690,831 34,540,800 40,275,670 40.38% 46 - TRANSIENT OCCUPANCY 22,833,614 24,697,446 20,847,883 6,434,115 15,209,156 19,027,493 195.73% 47 - OTHER TAXES 12,499,144 11,869,126 12,565,820 10,252,973 11,681,175 11,485,680 12.02% 51 - MISC REVENUES 6,026,552 4,595,853 5,036,077 3,297,877 5,668,910 3,643,777 10.49% 52 - SERVICE FEES & CHARG 51,096,132 50,735,136 51,997,649 51,354,011 48,904,925 53,349,632 3.89% 53 - FINES & PENALTIES 3,594,242 3,932,418 3,968,590 3,754,613 3,339,540 3,491,702 -7.00% 54 - INVESTMENT EARNINGS 1,590,784 9,836,368 11,021,013 4,125,199 4,125,200 3,690,925 -10.53% 55 - PROPERTY INCOME 16,253,361 17,544,922 17,167,981 14,603,298 15,560,205 17,325,466 18.64% 55 - PARKING REVENUE 8,827,815 8,391,458 8,864,997 7,339,792 9,038,326 8,869,156 20.84% 56 - DONATIONS & CONTRIBUTIONS 172,624 402,709 1,403,587 219,500 7,791,781 4,275,421 1847.80% 57 - INTERNAL REVENUES 24,747,771 28,101,574 30,587,749 32,823,525 32,823,267 31,356,462 -4.47% 61 - NON-OPERATING SOURCE 1,142,920 4,094,242 5,516,038 9,969,275 15,420,998 340,999 -96.58% Grand Total 307,725,380 333,113,148 336,797,395 309,528,175 351,248,262 345,292,838 11.55% 345,292,838 Property Taxes, $122.2 M Sales Tax, $40.3 M Transient Occupancy Tax, $19.0 M Other Taxes, $11.5 M FISCAL YEAR 2021-22 ADOPTED TAX REVENUE Property Taxes Sales Tax Transient Occupancy Tax Other Taxes 21 DEPARTMENT REVENUE OVERVIEW - GENERAL FUND Revenue Budget: ACCOUNT TYPE FY 18 Actuals FY 19 Actuals FY 20 Actuals FY 21 Adopted FY 21 Revised FY 22 Adopted % Change 42 - LICENSES PERMITS 4,888,630 5,071,609 4,752,252 4,239,333 5,042,454 5,106,646 20.46% 43 - INTERGOVTAL REVENUES 3,680,743 3,922,453 3,910,305 1,646,716 5,109,769 1,760,934 6.94% 44 - PROPERTY TAXES 101,593,290 108,365,261 113,313,535 117,508,227 117,508,227 122,229,980 4.02% 45 - SALES TAX 35,038,846 38,502,470 36,232,969 28,690,831 34,540,800 40,275,670 40.38% 46 - TRANSIENT OCCUPANCY 22,833,614 24,697,446 20,847,883 6,434,115 15,209,156 19,027,493 195.73% 47 - OTHER TAXES 11,865,168 11,327,777 11,846,082 9,652,973 11,081,175 10,815,117 12.04% 51 - MISC REVENUES 1,896,045 1,190,769 478,540 347,382 616,569 206,599 -40.53% 52 - SERVICE FEES & CHARG 20,622,382 20,300,379 20,913,897 17,350,903 14,898,375 19,046,329 9.77% 53 - FINES & PENALTIES 3,325,931 3,454,660 3,659,011 3,681,031 3,263,257 3,292,102 -10.57% 54 - INVESTMENT EARNINGS 612,053 2,758,335 2,700,242 1,112,200 1,112,200 1,112,200 0.00% 55 - PROPERTY INCOME 4,766,070 4,915,810 4,866,828 4,088,259 4,583,939 5,044,403 23.39% 55 - PARKING REVENUE 5,149,641 4,935,024 5,529,753 4,621,160 5,529,797 5,681,942 22.95% 56 - DONATIONS & CONTRIBUTIONS 129,881 251,265 786,111 113,000 525,155 401,550 255.35% 61 - NON-OPERATING SOURCE 114,170 119,337 115,609 97,774 117,558 125,999 28.87% Grand Total 216,516,466 229,812,594 229,953,017 199,583,904 219,138,431 234,126,964 17.31% 234,126,964 Property Taxes, $122.2 M Sales Tax, $40.3 M Transient Occupancy Tax, $19.0 M Other Taxes, $10.8 M FISCAL YEAR 2021-22 ADOPTED TAX REVENUE Property Taxes Sales Tax Transient Occupancy Tax Other Taxes 22 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised GENERAL FUND PROPERTY TAXESSecured Property Tax 84,182,905 90,462,683 95,308,781 98,575,404 99,255,656 103,149,333 4.64%3.92%Property Tax - In Lieu of VLF 9,244,013 9,917,809 10,440,958 10,758,233 10,858,596 11,238,647 4.47%3.50% Unsecured Property Tax 2,762,889 2,797,694 2,937,882 3,071,067 2,910,721 3,000,000 -2.31%3.07% Redemptions, Penalties, & Interest 220,480 241,958 291,749 296,003 295,946 230,000 -22.30%-22.28% Supplemental Taxes 2,730,699 2,575,241 1,988,863 2,364,543 2,000,000 2,300,000 -2.73%15.00%Home Owners Exemption 495,547 497,443 491,609 522,647 486,693 480,000 -8.16%-1.38%RDA Residual 1,942,364 1,850,668 1,825,037 1,893,686 1,670,526 1,800,000 -4.95%7.75% RDA Pass-Through 14,393 21,764 28,656 26,644 30,089 32,000 20.10%6.35% Total Property Taxes 101,593,290 108,365,260 113,313,535 117,508,227 117,508,227 122,229,980 4.02%4.02% TAXES OTHER THAN PROPERTY City Sales and Use Tax 35,711,580 39,205,268 36,846,503 29,054,998 35,155,800 41,018,470 41.18%16.68% Sales Tax Recovery-HDL (104,692) (72,442) (16,192) (29,480) (30,000) (75,000) -- Sales Tax Sharing Agreement (568,042) (630,357) (597,341) (334,687) (585,000) (667,800) -- Subtotal Sales Tax 35,038,846 38,502,469 36,232,970 28,690,831 34,540,800 40,275,670 40.38%16.60%-- Visitor's Bureau-Residential (718,554) (807,455) (919,497) (261,232) (955,918) (935,910) -- UTOT - Residential Tax 3,998,120 4,492,893 5,134,368 1,055,852 5,310,655 5,310,655 402.97%0.00% UTOT - Commercial 23,837,646 25,624,398 20,056,172 7,095,557 13,076,746 18,055,908 154.47%38.08% Visitor's Bureau-Commercial (4,283,597) (4,612,390) (3,610,111) (1,456,062) (2,353,814) (3,403,160) --TOT Audit Recovery - - 186,951 - 131,487 - -- Subtotal Transient Occupancy Tax 22,833,614 24,697,446 20,847,883 6,434,115 15,209,156 19,027,493 195.73%25.11% Audit Recovery 24,123 - - - 8,235 - -- Utility Franchise 1,062,083 1,064,393 1,089,364 851,514 1,071,947 1,089,364 27.93%1.62% Cable Franchise 1,935,911 1,978,557 1,907,977 1,529,425 1,861,833 1,899,070 24.17%2.00%Solid Waste Audit Recovery Fees - (86,530) - - - - --Solid Waste Franchise Tax 1,230,475 1,330,076 1,396,815 1,104,349 1,276,160 1,301,683 17.87%2.00% Business Licenses 4,282,935 4,428,440 4,882,419 3,978,334 4,275,000 3,905,000 -1.84%-8.65% Marine Charter Tax 313,888 273,107 246,494 238,256 118,000 150,000 -37.04%27.12% Total Sales, TOT & Other Taxes 66,721,876 72,187,959 66,603,922 42,826,824 58,361,131 67,648,280 57.96%15.91% LICENSES AND PERMITS Bicycle Licenses 87 122 70 72 - - --Dog Licenses 111,134 111,316 111,695 76,782 112,000 112,000 45.87%0.00% Dog Licenses - City National Bank 3,458 8,014 5,418 5,921 5,630 5,630 -4.91%0.00% Outdoor Dining Permit 2,340 2,538 2,623 2,030 2,500 2,500 23.15%0.00% Grease Disposal - In Lieu 1,368 1,236 1,140 898 - - --Street Closure Permits 50,041 85,289 88,089 69,271 80,000 85,000 22.71%6.25%Misc. Permits 22 - - - - - -- Records Management Fee 73,207 73,701 62,730 57,417 57,417 62,200 8.33%8.33% Building Permits 2,935,731 3,109,976 2,925,331 2,641,340 3,246,009 3,278,469 24.12%1.00% CC Fees Building Permits - (46,284) (157,068) (122,833) (187,000) (200,000) 0.00%0.00% Electrical Permits 369,998 386,864 415,626 342,868 419,972 424,172 23.71%1.00%Grading Permits 261,162 282,310 259,746 219,753 286,377 289,241 31.62%1.00% Demolition Permits 294,660 210,884 150,253 179,172 130,000 150,000 -16.28%15.38% Plumbing Permits 292,116 289,263 267,725 238,287 279,547 282,342 18.49%1.00% Heating Permits 257,719 261,499 318,534 267,440 282,538 285,364 6.70%1.00% Pool/Spa Permit 72,369 85,576 70,640 68,431 97,041 98,011 43.23%1.00%Photovoltaic Plan Check 30,908 38,438 43,345 35,516 46,594 47,060 32.50%1.00% 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS 23 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS Photovoltaic Permits 36,810 42,816 45,243 36,181 48,280 48,763 34.77%1.00%Harbor Plan Check (Building)20,737 22,553 19,318 16,523 14,068 14,209 -14.01%1.00% Harbor Permit 24,858 21,643 18,576 17,967 20,480 20,685 15.13%1.00% Police Tow Franchise Fee 48,338 82,627 101,653 85,009 100,000 100,000 17.63%0.00% Solicitation Permit Fee 450 595 328 394 - - --Pawn/2nd Hand Dealer Permit Fee 1,117 633 1,237 894 1,000 1,000 11.86%0.00% Total Licenses and Permits 4,888,630 5,071,609 4,752,252 4,239,333 5,042,454 5,106,646 20.46%1.27% INTERGOVERNMENTAL State Motor Vehicle License Fee 44,841 41,848 68,999 55,199 43,300 43,300 -21.56%0.00% State Highway Maintenance 34,910 32,225 32,225 25,780 32,500 32,500 26.07%0.00% Police Officer Standards/Training 30,030 87,511 66,739 63,099 20,000 50,000 -20.76%150.00%Public Safety Augmentation 1,031,407 1,079,436 1,052,154 880,470 1,000,000 1,053,700 19.67%5.37% Mandated Cost Reimbursement 25,592 126,198 119,491 - 5,625 - -- County RNSP, O.T.37,296 18,395 - - - - -- Correction Training Reimbursement 3,993 2,625 10,425 5,220 3,000 3,000 -42.53%0.00% Prop 69 - County of Orange - - 6,363 - 11,369 - --Dispatch Training Reimbursement - 2,986 3,000 2,400 - - -- California Literacy Campaign 41,459 41,666 41,874 - 40,500 - -- SLS Grant Funds - OC Library - 4,465 4,826 - 5,307 - -- Bullet Proof Vest Program 9,801 10,453 14,656 11,725 4,567 10,000 -14.71%118.96% Refunds and Rebates 322,130 138,446 77,910 113,190 95 - --Measure M2 "Fair Share"134,353 145,872 146,707 118,980 130,344 134,533 13.07%3.21% CAL-OES 993,892 833,119 278,032 - 950,000 - -- Medi-Cal IGT 674,368 571,081 588,822 - 1,015,975 - -- Emergency Mgmt Assistance Grant 13,084 12,271 10,924 - 11,038 - -- Department of Conservation Grant 21,241 42,852 21,598 17,274 22,000 22,000 27.36%0.00%Santa Ana College 86,543 92,904 81,473 86,947 73,773 79,901 -8.10%8.31% AB109 Funding Reimbursement 2,745 9,948 8,296 - 2,594 - -- County of Orange Contribution - 615,416 342,271 258,761 325,000 325,000 25.60%0.00% BBSC Maintenance 25,318 9,589 5,479 7,671 7,000 7,000 -8.75%0.00% ICE/HIS Various Programs 209 - - - - - --FEMA 131,537 - - - - - -- Other Government Grants - - 63,859 - 135,000 - -- CARES ACT - COUNTY - - 769,758 - - - -- CARES ACT - DOF - - - - 1,059,137 - -- CARES ACT - HHS PRVDR RELIEF - - 72,314 - 72,314 - --CARES ACT - EDD UNEMPLOYMENT - - - - 78,786 - -- BSCC Local Law Enforcement - - - - 19,545 - -- ABC Grant 15,994 3,146 22,111 - 36,500 - -- Total Intergovernmental 3,680,743 3,922,453 3,910,306 1,646,716 5,105,269 1,760,934 6.94%-65.51% CHARGES FOR SERVICES Regulatory Permit Fees 17,346 20,880 22,863 21,766 2,000 2,000 -90.81%0.00% ST Lodging Permits - Initial - - - - 5,100 6,500 0.00%27.45% ST Lodging Permits - Renewal - - - - 88,600 99,648 0.00%12.47% TBID Administrative Fee 9,909 11,290 9,557 9,653 10,000 10,000 3.59%0.00%Zoning and Subdivision Fees 252,311 368,828 350,029 322,430 322,430 303,045 -6.01%-6.01% Witness Fees Subpoena 36,692 26,570 35,731 29,986 5,700 6,458 -78.46%13.29% Plan Checking Fees 2,860,729 2,856,155 2,973,378 2,491,800 2,571,875 2,596,593 4.21%0.96% 24 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS Plan Check Fees VCA 2,307 - - - - - --Plan Check Fees JAS 41 - - - - - -- Public Noticing Fee - - - - - 20,352 -- Zoning and Plan Review Fees 300,999 278,995 260,368 224,293 224,293 260,127 15.98%15.98% Plan Check Fees - Grading 129,153 147,282 169,738 141,639 149,777 151,275 6.80%1.00%Grading Bonding Fee - - 430 344 - - --Residential Building Records 259,870 223,148 257,593 218,418 331,312 334,625 53.20%1.00% Real Property Fee 3,735 1,596 3,282 1,291 1,430 1,430 10.77%0.00% Assessment District Admin Fee 10,000 30,000 11,000 24,000 24,000 24,000 0.00%0.00% Special Inspection Service Fee 50,086 43,576 59,366 48,015 49,046 49,537 3.17%1.00%Appeals - 5,668 4,264 6,592 6,592 5,330 -19.15%-19.15%Washington Street Refuse 1,543 1,543 1,414 2,637 2,000 2,000 -24.16%0.00% Engineering Service Fees 472,662 588,475 600,188 425,722 425,722 600,000 40.94%40.94% Curb Cut Fees 123,416 131,252 133,717 110,932 130,000 130,000 17.19%0.00% Energy Compliance Review 135,629 128,484 125,977 104,496 122,194 123,416 18.11%1.00%Disabled Access Review 65,563 68,104 67,272 54,336 37,995 38,374 -29.38%1.00%Copies/Miscellaneous 32,917 22,374 16,853 18,851 613 5,109 -72.90%733.73% Plan Check - O.T.100,666 85,051 70,235 68,806 12,830 12,958 -81.17%1.00% Plan Check - O.T.57 12,479 4,957 8,671 8,671 1,464 -83.12%-83.12% Marine Protective Education 3,831 2,100 414 1,901 - - --Final Tract Map 2,488 5,141 - 2,122 2,742 2,768 30.44%0.95%Final Parcel Map Check 55,166 86,064 46,525 64,598 60,000 60,000 -7.12%0.00% Lot Line Adjustment 10,790 9,136 7,822 3,744 6,000 7,000 86.97%16.67% Street Easement/Vacation - 1,022 - - - - -- Encroachment/Eng Agreement 35,785 90,366 47,003 49,548 49,548 50,000 0.91%0.91%Fire Safety Services - Marine Ops 4,108 2,169 3,145 2,516 - 2,998 19.16%-Junior Lifeguard Service Fees 991,524 972,843 992,653 788,581 788,581 837,823 6.24%6.24% CERT Fees 3,035 1,418 1,690 1,568 - 1,333 -14.99%- Police Emergency Response 185,191 124,904 174,757 148,458 200,000 200,000 34.72%0.00% Police Services Nuisance Response 105 229 624 558 200 200 -64.16%0.00%DAC Collection Svc Fee - - - - - - --Police Fingerprint Service 10,940 11,742 5,971 7,646 1,000 1,000 -86.92%0.00% Police Miscellaneous Services 208,712 179,879 57,037 97,883 10,000 20,000 -79.57%100.00% Police Impound Release Fees 73,200 55,342 45,073 42,674 25,000 25,000 -41.42%0.00% Police Jail Booking Fee 243,170 326,888 220,342 230,748 150,000 150,000 -34.99%0.00%Police Massage Inspection Fee 426 586 - - 510 510 -0.00%Plan Check Fees Grading/Out B 397,894 176,270 200,417 160,004 197,957 199,936 24.96%1.00% Plan Check Fees Grading/Out P 12,504 23,124 3,624 10,502 -- -- Fire Annual & Special Permits 213,962 168,449 203,515 179,036 90,000 152,181 -15.00%69.09% Fire Plan Check 152,256 148,515 141,817 115,074 115,074 148,216 28.80%28.80%Fire Construction Inspection 94,972 93,958 88,967 85,155 85,155 91,366 7.29%7.29%LUGO 161 193 1,493 1,348 -500 -62.91%- Paramedic Subscription Fee 287,938 252,022 275,569 223,061 223,061 234,234 5.01%5.01% Paramedic Service Fee 3,960,015 3,669,940 4,109,373 2,654,018 2,255,915 3,594,669 35.44%59.34% Alarm Application Fees 8,465 4,218 2,417 2,189 1,000 1,000 -54.32%0.00%Alarm Permit Renewal Fees 121,110 124,167 127,613 107,383 100,000 100,000 -6.88%0.00%Alarm Monitoring Fee 53,439 50,730 42,631 36,134 35,000 45,000 24.54%28.57% Recycling Fees 969,222 856,999 970,495 776,194 970,000 2,300,000 196.32%137.11% Refuse Franchise Fee 26,320 - - - 12,030 - -- Finance - Water 1,487,341 1,464,671 2,240,057 2,189,401 2,189,401 2,094,969 -4.31%-4.31% 25 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS Finance - Sewer 371,748 412,202 462,162 406,944 406,944 308,673 -24.15%-24.15%Water Establishment Fee 182,250 183,169 176,099 152,342 - - -- Passport Execution Fee 27,241 31,172 23,015 26,536 4,000 20,000 -24.63%400.00% Passport Photos 8,520 8,215 5,580 6,720 500 4,000 -40.48%700.00% Planning Staff Fees 148,011 139,317 130,662 79,971 79,971 140,920 76.21%76.21%City Staff Service Fee 33,857 56,430 56,868 44,885 50,568 30,316 -32.46%-40.05%City Staff - SLESF 181,075 195,834 206,333 169,725 200,000 200,000 17.84%0.00% City Staff - OCATT 44,387 - - - - - -- City Staff - OTS 241,956 259,120 193,104 60,473 295,473 - -- Aquatics Programs 124,524 128,578 129,264 100,588 2,500 80,000 -20.47%3100.00%Youth Camps 196,454 174,416 197,164 135,948 73,404 165,900 22.03%126.01%Preschool Camps 19,980 7,544 11,649 6,613 - - -- Field Light Fees 36,548 43,258 38,593 30,874 31,224 40,000 29.56%28.11% Fee Based Classes 1,345,988 1,154,355 1,053,649 951,554 311,600 570,000 -40.10%82.93% Fee Based Classes - Tidelands 187,235 285,407 280,727 240,850 120,000 142,700 -40.75%18.92%Tidelands Boating Program Class 174,852 143,724 105,841 96,614 131,676 71,000 -26.51%-46.08%Tennis 44,035 50,991 104,232 81,427 76,000 96,000 17.90%26.32% Special Event - Fee 133,187 144,497 84,889 115,852 - 88,000 -24.04%- Special Event Excursion 25,131 21,576 9,760 11,764 10,028 5,000 -57.50%-50.14% Surfing 673,777 771,067 761,668 685,383 359,000 700,000 2.13%94.99%Drop in Memberships 6,934 8,188 3,150 4,868 - 4,000 -17.83%-OASIS Fitness Membership Fees 214,546 223,884 160,947 176,630 - 57,500 -67.45%- Adult Sports 331,040 386,794 274,035 260,659 594 162,960 -37.48%27334.34% Preschool Program/Tiny Tot Program 58,049 51,473 46,761 42,481 - 30,290 -28.70%- Youth Sports 103,457 67,045 31,253 33,969 33,976 45,000 32.47%32.45%Youth After School Program 227,748 217,881 214,204 179,745 226,800 226,800 26.18%0.00%Art Commission Revenue 4,598 - - - - - -- Personal Trainer Fees 176,576 191,904 137,762 156,096 31,000 62,000 -60.28%100.00% Water Quality Inspection 10,064 16,286 17,152 15,005 16,000 17,000 13.30%6.25% Videoplan Rental 9,875 7,735 3,804 4,735 - 2,000 -57.76%-Rental Book Revenue 2,971 57 138 - - - --Run Supplies 2,899 4,075 4,668 4,429 - - -- Helicopter Prog Reimbursement (Misc.)1,251 136 551 184 500 500 171.74%0.00% School Resource Officer 183,935 303,710 316,203 235,444 194,897 325,000 38.04%66.76% PD Citation Sign Off Fee 204 86 128 43 100 100 132.56%0.00%PD Range Use Fee 4,800 7,200 7,200 5,760 4,500 24,000 316.67%433.33%OASIS Fee Classes 552,351 564,856 403,660 441,518 61,382 252,000 -42.92%310.54% Election Fees - 12,000 - 4,500 4,500 4,500 0.00%0.00% LSS After Hour Inspection 1,775 2,608 1,678 2,125 2,125 1,500 -29.41%-29.41% Literacy Events (1,285) - - - - - --Other Charges for Service 11,499 823 813 890 109 600 -32.58%450.46%Electric Vehicle Charge - 28,982 28,336 26,424 36,141 25,750 -2.55%-28.75% Animal Control Impound Fees 3,784 4,347 4,676 4,038 5,000 5,000 23.82%0.00% AC Boarding Fees 1,076 1,894 2,285 1,807 3,000 3,000 66.02%0.00% AC Owner Relinquishment Fees 575 680 1,218 850 800 800 -5.88%0.00%AC Non Alter Fees 849 998 644 808 500 500 -38.12%0.00%AC Adoption Fees 29,718 24,659 26,879 19,712 23,000 23,000 16.68%0.00% OC Recording Fees 1,125 300 192 211 211 76 -64.17%-64.17% Exam Proctor Fees 1,513 6,072 5,046 6,187 - 5,000 -19.19%- Total Charges for Services 20,622,382 20,300,381 20,913,900 17,350,903 14,898,377 19,046,329 9.77%27.84% 26 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS FINES, FORFEITURES & PENALTIES COLLECTIONS - - 66,880 - 24,963 25,574 -2.45% COLLECTIONS SERVICE FEE - - (11,991) - (4,493) (4,548) -- Collections-Rec Manager 77 15 - - - - -- False Alarm - Fines 73,336 53,559 55,323 44,233 44,233 - -- False Alarms - Penalties 87,592 109,977 118,815 106,455 80,000 80,000 -24.85%0.00% Library Fines 147,725 138,897 94,944 104,921 25,000 50,000 -52.35%100.00% Regular Parking Fines 2,458,924 2,547,322 3,431,736 3,341,261 3,455,060 3,474,611 3.99%0.57%Parking Cite Collection Service Fees - (36,892) (32,697) (28,468) (16,500) (17,000) --OC Allocation of Parking Penalty - - (600,668) (317,028) (657,000) (665,000) -- General Fines 30,527 7,889 27,430 5,379 20,000 20,000 271.82%0.00% Motor Vehicle Fines 293,548 254,724 233,238 193,239 100,000 100,000 -48.25%0.00% Water Delinquency Penalty 11,444 14,490 14,929 11,528 11,528 12,119 5.13%5.13%Returned Payment Fees 1,534 1,653 1,070 1,228 2,250 2,250 83.22%0.00%Administration Fines 205,178 180,112 215,397 206,784 163,274 201,912 -2.36%23.66% Admin City Collection Service Fees - (8,110) (13,262) (8,501) (5,058) (7,816) -- Disposed Cases 16,046 191,024 57,868 20,000 20,000 20,000 0.00%0.00% Total Fines & Penalties 3,325,931 3,454,659 3,659,014 3,681,031 3,263,257 3,292,102 -10.57%0.88% USE OF MONEY AND PROPERTY Interest Income 612,053 1,484,828 1,295,547 1,112,200 1,112,200 1,112,200 0.00%0.00%Fair Value of Investments - 1,273,506 1,404,695 - - - -- Oceanfront Encroachment 224,556 236,233 247,722 195,624 242,000 248,500 27.03%2.69% Lido Farmers Market 3,730 3,823 3,918 3,109 3,900 3,960 27.37%1.54% Lido Village Farmers Market - - 3,303 2,520 4,200 4,340 72.22%3.33% Newport Dunes 1,800 1,847 1,800 1,478 1,800 1,800 21.79%0.00%Beacon Bay 1,364,770 1,441,802 1,486,641 1,179,244 1,625,000 1,629,000 38.14%0.25% Telecom Site License Fee 102,079 106,969 111,729 88,188 112,000 117,000 32.67%4.46% EVGO Site License Fee - - 1,486 1,188 3,082 1,556 30.98%-49.51% Telescope Franchise 1,393 1,513 1,080 1,079 652 1,484 37.53%127.61% Regular Balboa Yacht Basin 1,216,183 1,291,856 1,342,890 1,061,252 1,338,250 1,346,200 26.85%0.59%Temporary Slip Rentals - 1,365 - - - - -- Basin Marine Shipyard 100,100 102,059 117,183 87,834 98,050 99,031 12.75%1.00% Garages 69,817 73,241 77,256 60,826 78,705 79,474 30.66%0.98% BYB Electricity (split)- 10,360 10,423 8,288 9,540 9,540 15.11%0.00% Heritage Yacht Brokerage 11,858 12,276 12,996 10,043 12,720 13,038 29.82%2.50%Galley Cafe 29,224 29,808 30,405 24,163 30,369 31,217 29.19%2.79% Apartments 49,817 36,774 36,470 28,937 36,941 37,365 29.13%1.15% BYB Offices 21,390 22,142 16,515 13,914 19,716 20,016 43.86%1.52% Harbor Island - - - - - - -- Balboa Yacht Club 7,041 7,041 7,041 5,633 7,040 7,624 35.35%8.30%Rental Of Property 2,426 18,900 - - - - -- WNCC Pacifica 1,020 1,457 2,332 1,953 2,328 2,330 19.30%0.09% Npt Outrigger Canoe Club 2,400 2,400 2,400 1,920 2,400 2,400 25.00%0.00% Cal Rec Easement 35,851 37,428 38,648 30,613 38,000 39,400 28.70%3.68% McFadden Square ATM Kiosk 3,802 8,979 9,454 7,889 7,889 8,000 1.41%1.41%Castaways Outrigger - - - - 2,265 2,400 -5.96% Orange County Dock Lease 90,903 - - - - - -- Lido House Hotel 43,750 118,750 145,833 250,000 218,750 343,350 37.34%56.96% 27 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS Inter City Bus Shelters 63,654 67,972 71,490 57,192 70,000 70,000 22.39%0.00%Civic Center Food Service 31,336 31,912 22,812 26,632 2,023 1,500 -94.37%-25.85% Civic Ctr Credit Union Rent 27,635 27,591 28,961 - - - -- Marina Park Concession 8,503 6,319 5,213 5,887 6,320 6,500 10.41%2.85% Marina Park Catering 6,666 9,219 5,672 9,342 69 4,800 -48.62%6856.52%Wells Fargo Lease 24,758 25,621 26,466 20,967 19,375 12,000 -42.77%-38.06%BCR-Harbor Day 12,028 12,361 12,784 10,127 12,600 13,100 29.36%3.97% City Facility Fees 848,366 806,333 693,750 610,640 474,000 648,728 6.24%36.86% Tidelands Facility Rentals 24,578 21,860 12,951 15,912 - 11,000 -30.87%- YSC Field Fees 110,929 113,913 119,328 95,463 74,300 110,000 15.23%48.05%OASIS Facility Fees 63,657 62,877 42,417 50,871 - 25,000 -50.86%-OASIS Transportation Fees 29,000 26,818 17,311 19,395 10,000 20,000 3.12%100.00% Balboa Pier Concession 3,895 4,739 4,674 3,739 4,680 4,680 25.17%0.00% CDM Concession 26,303 26,450 19,165 23,561 11,000 14,000 -40.58%27.27% Civic Center Community Room Fees 96,767 100,126 71,925 68,783 - 50,000 -27.31%-Library Facilities Fees 274 798 359 926 - - --Newport Boulevard 236,468 154,007 178,275 127,209 177,398 163,206 28.30%-8.00% Newport Business 422,287 401,549 418,426 338,957 378,906 397,851 17.38%5.00% Balboa Business - - - - - 195,735 -- Coast Highway 20,342 28,940 30,462 30,428 24,193 30,097 -1.09%24.40%Lido Shopping 154,470 170,425 190,856 172,579 173,604 182,284 5.62%5.00%Newport/Balboa Boulevard 151,775 132,389 150,125 96,321 182,428 139,009 44.32%-23.80% Balboa Strip-1 McFadden-15th 122,464 140,667 147,794 110,066 185,202 147,700 34.19%-20.25% 15th Street 136,663 137,808 165,158 119,399 167,227 144,699 21.19%-13.47% Balboa Strip-2 10th -15th 112,595 112,680 140,304 87,108 154,897 118,314 35.82%-23.62%Central Lot 41,053 54,397 46,623 42,723 57,116 59,972 40.37%5.00%Marcus/32nd Street 46,475 50,232 67,992 44,739 64,978 52,744 17.89%-18.83% Washington Street Lot - - - - - 41,400 -- City Hall 13,992 39,692 35,734 32,711 35,927 37,723 15.32%5.00% McFadden 464,244 434,309 400,058 362,918 461,048 473,397 30.44%2.68%Seashore Lot 199,034 203,150 281,717 172,054 302,796 207,213 20.43%-31.57%Cannery Village Lot 22,476 25,986 24,955 20,418 27,911 29,306 43.53%5.00% Cannery Village - A 85,823 79,162 84,287 73,500 81,815 85,905 16.88%5.00% Cannery Village - B 202,148 139,167 120,600 108,715 115,535 121,311 11.59%5.00% Cannery Village - C 171,169 195,633 168,946 161,005 186,438 195,760 21.59%5.00%Balboa Strip-3 10th-Alvarado 134,930 125,618 107,089 72,244 158,151 131,899 82.57%-16.60%West Newport - 49th Lugonia 78,869 74,323 115,574 70,681 87,900 78,039 10.41%-11.22% West Newport 54,419 52,992 70,313 47,716 62,238 55,641 16.61%-10.60% Over/Under Variances 2,119 14,499 (6,814) 1,437 - - -- Marina Park-Main Lot 124,870 135,824 150,684 126,901 151,044 142,616 12.38%-5.58%Marina Park-East Lot 30,385 31,393 34,639 26,307 35,282 32,963 25.30%-6.57%Marina Park-West Lot 57,174 57,042 57,567 48,129 63,210 59,894 24.44%-5.25% In Lieu Parking 32,465 25,615 26,700 21,360 26,700 26,700 25.00%0.00% 26th Street Parking 114,515 111,375 83,299 88,254 1,281 100,487 13.86%7744.42% Mariners Lot 16,480 32,456 21,198 22,324 14,681 34,079 52.66%132.13%Newport Blvd Lot 46,506 45,719 48,353 29,908 55,961 48,004 60.51%-14.22%Fire Station Lot - 9,315 - - - - -- Bayside-CDM Parking Lot 16,382 16,258 17,071 14,190 10,905 17,070 20.30%56.53% Dahlia-CDM Parking Lot 21,756 1,083 15,916 11,867 5,454 16,711 40.82%206.40% Coast Highway Parking 11,679 12,049 19,208 11,611 19,853 12,652 8.97%-36.27% 28 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS Superior Lot 41,590 45,066 67,799 40,410 63,355 23,660 -41.45%-62.65%32nd Street Parking 66,116 138,876 166,401 127,159 172,359 145,819 14.67%-15.40% Palm Street Lot - - - -194,232 -- Regular Passes 538,650 583,573 581,861 755,301 587,680 593,556 -21.41%1.00% Zone #1 Newport Island Parking 288 233 (167) 199 250 250 25.63%0.00%Zone #1 Npt Island Parking - Guest 5,536 6,516 7,473 5,239 7,473 7,547 44.05%0.99%Zone #2 Newport Heights 3,856 4,705 4,296 4,590 3,500 4,300 -6.32%22.86% Zone #3 Aralia 2,560 2,072 2,251 2,379 2,500 2,300 -3.32%-8.00% CDM Parking Lot 1,367,410 1,413,971 1,632,573 1,279,501 1,618,287 1,541,228 20.46%-4.76% Parking Meter Fees (189,424) (454,241) (289,529) (241,202) (333,484) (352,006) --Pay By Cell Transaction Fee (29,152) (47,625) (52,286) (42,776) (58,227) (55,255) -- Parking Reserve System TN Fee - - - (292) - - -- Total Use of Money & Property 10,527,764 12,609,169 13,096,823 9,821,619 11,225,936 11,838,545 20.54%5.46% OTHER REVENUE Property Transfer Tax 3,015,753 2,339,733 2,323,013 1,951,095 2,470,000 2,470,000 26.60%0.00% ADA Education & Enforcement 43,154 71,884 73,471 59,613 36,057 36,417 -38.91%1.00% START Video Sales - 5,726 - - - - -- Sale of Books - 455 675 904 - - -- Sale of Towels - 676 394 850 - 250 -70.59%-Sale of Maps and Publications 26,531 25,137 16,610 14,351 10,576 10,972 -23.55%3.74% Damage to City Property 197,212 67,037 180,626 87,765 141,006 92,000 4.83%-34.75% Hoag Sr Transportation Grant 150,000 75,000 75,000 - 100,000 - -- Private Refunds & Rebates 102,861 113,589 47,035 53,742 41,012 44,012 -18.11%7.31% Revenues N.O.C.83,227 107,532 (249,862) 143,303 7,046 8,568 -94.02%21.60%Program Revenues N.O.C.127 117 59 94 94 94 0.00%0.00% Cable Franchise PEG Fees 388,135 393,784 382,810 304,370 325,388 331,896 9.04%2.00% Bad Debt (372,542) (268,685) (462,465) (467,646) (467,646) (467,646) -- Friends of the Library 250,000 291,378 185,000 - 210,000 - -- NB Library Foundation 163,907 153,127 155,000 - 113,000 - --Replacement ID Badge for EE - 15 60 36 36 36 0.00%0.00% VNB Public Benefit Fee 150,000 150,000 75,000 150,000 150,000 150,000 0.00%0.00% SCE Rebates/Refunds 713,433 - - - - - -- Grant Holding Account - 3,997 - - - - -- NC ANNEX DEDUCTIONS - - (874) - - - --Centennial McFadden Square 6,250 15,000 5,000 - - - -- Private Donations and Contributions 19,474 83,277 20,010 25,000 73,655 5,050 -79.80%-93.14% Donations - Homeless Assistance - - (1) - - - -- Hoag Homeless Task Force Contributions - - 600,000 - 300,000 300,000 -0.00% Friends of OASIS 61,500 61,500 61,500 49,200 61,500 61,500 25.00%0.00%Donations/Peninsula Festival 4,500 4,750 - 3,800 - - -- Bayview Landing Agreement 38,157 86,738 84,603 35,000 35,000 35,000 0.00%0.00% Hoag NB SALT - - 15,000 - 15,000 - -- Marina Park Sailing - - - - 40,000 - -- Sale of Property 10,801 14,660 16,982 12,388 14,000 14,000 13.01%0.00%Special Lighting District 87,725 92,608 97,091 76,179 100,489 102,499 34.55%2.00% Sale of Scrap Materials 15,644 12,069 1,536 9,207 3,069 9,500 3.18%209.55% Total Other Revenues 5,155,850 3,901,104 3,703,273 2,509,251 3,779,282 3,204,148 27.69%-15.22% TOTAL GENERAL FUND 216,516,466 229,812,588 229,953,031 199,583,904 219,183,932 234,126,964 17.31%6.82% 29 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS TIDELANDS OPERATING FUND LICENSES, PERMITS AND FEES Live Aboard Permits (317) 13,833 12,432 11,445 13,254 14,832 29.59%11.91%Pier Transfer Fees 32,015 26,884 22,503 20,000 20,000 20,000 0.00%0.00% Dredging Permit Application Fees 25,605 21,168 12,928 8,000 20,729 10,000 25.00%-51.76% Total Licenses & Permits 57,303 61,885 47,863 39,445 53,983 44,832 13.66%-16.95% CHARGES FOR SERVICES Harbor Appeal 9,547 2,803 100 2,800 - - --Energy Compliance Review 2,225 12,329 10,122 4,800 12,000 14,000 191.67%16.67% Harbor Event Permits - 1,065 242 1,008 - 1,890 87.50%- Waitlist Fees - - 77 - 50 50 -0.00% Total Charges for Services 11,772 16,197 10,541 8,608 12,050 15,940 85.18%32.28% FINES, FORFEITURES & PENALTIES Delinquency Penalty 16,896 27,190 16,436 9,600 12,845 12,000 25.00%-6.57% Administrative Fines - 3,146 3,876 1,784 5,000 5,000 180.27%0.00% Administrative Fines Collection Fee - (36) (334) (240) - - -- Abandoned Vessels - 13,080 2,740 4,000 - 7,500 87.50%- Total Fines & Forfeitures 16,896 43,380 22,719 15,144 17,845 24,500 61.78%37.30% USE OF MONEY AND PROPERTY Interest Income 54,365 261,689 337,036 192,208 192,208 192,208 0.00%0.00% Fair Value of Investments - 224,446 288,128 - - --- American Legion 157,968 142,006 144,257 116,000 137,000 145,000 25.00%5.84% Beacon Bay 1,270,893 1,375,339 1,405,549 1,264,800 1,565,000 1,580,000 24.92%0.96%W. J. Carden - Telescopes 1,235 1,342 957 1,053 578 1,316 24.98%127.68% Moorings On-shore 69,546 69,546 69,546 69,546 69,546 69,546 0.00%0.00% Moorings Off-shore 623,171 623,171 623,171 623,171 623,171 623,171 0.00%0.00% BYB Slips (Split)653,171 653,171 653,171 653,171 653,171 653,171 0.00%0.00% Dinghy Racks 5,450 3,452 2,520 2,400 2,800 2,800 16.67%0.00%Marina Park Slip Rentals 208,407 223,735 252,576 212,000 280,000 265,000 25.00%-5.36% Marina Park Dinghy Racks - 5,598 7,420 6,400 8,000 8,000 25.00%0.00% Marine Activities Permit - 8,054 9,000 9,340 12,524 14,556 55.85%16.22% Temporary Slip Rentals 541 1,211 - - - - -- Basin Marine Shipyard 88,675 90,505 103,917 69,560 86,950 87,819 26.25%1.00%Garages 35,344 35,344 35,344 35,344 35,344 35,344 0.00%0.00% Electricity 18,827 9,187 9,243 6,768 8,460 8,460 25.00%0.00% Heritage Yacht Brokerage 9,594 9,594 11,525 9,594 9,689 9,594 0.00%-0.98% Galley Cafe 19,548 19,548 19,548 19,548 19,548 19,548 0.00%0.00% Apartments 30,456 30,456 30,456 30,456 30,456 30,456 0.00%0.00%Balboa Yacht Club Offices 18,961 19,635 14,645 13,987 17,484 17,484 25.00%0.00% Harbor Island 37,135 60,162 48,648 38,918 48,648 48,648 25.00%0.00% Bahia Corinthian 102,661 112,123 119,238 93,600 117,000 124,300 32.80%6.24% 29th St Dock / Shock Boats 18,580 17,937 17,937 - - - -- Lido Isle Community Association 50,396 50,297 49,860 40,000 50,000 50,000 25.00%0.00%Orange County Dock Lease 80,395 - - - - - -- Marina Park Concession 80,000 80,000 80,000 80,000 80,000 80,000 0.00%0.00% 30 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS Balboa Bay Club Lease 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 0.00%0.00%J. A. Beek - Balboa Island Ferry 88,194 86,395 84,956 72,000 88,641 88,641 23.11%0.00% Balboa Pier Concession 156,054 158,618 131,299 128,000 110,000 130,000 1.56%18.18% Harbor Bait Barge 4,792 3,721 6,631 4,024 5,030 5,105 26.86%1.49% Residential Piers 117,800 117,800 118,000 117,800 118,000 118,000 0.17%0.00%Large Commercial Marina 248,441 210,481 248,441 248,441 248,441 248,441 0.00%0.00%Small Commercial Marina 47,662 47,662 47,662 47,662 47,662 47,662 0.00%0.00% Vessel Charter Business 26,833 26,833 26,833 26,833 26,833 26,833 0.00%0.00% Vessel Rental Facility 20,560 20,560 20,510 20,560 20,560 20,560 0.00%0.00% Yacht Club Guest Slip 13,471 13,893 14,255 10,777 13,471 13,471 25.00%0.00%Restaurant Commercial Pier 7,873 8,251 8,466 6,298 7,873 7,873 25.01%0.00%Shipyard Commercial Pier 6,559 6,559 6,559 6,559 6,559 6,559 0.00%0.00% Other Harbor Marina 5,169 - - - - - -- Other Buildings Over Tidelands 5,325 5,325 5,325 5,325 5,325 5,325 0.00%0.00% Fuel Dock Base Plus 4,710 4,710 9,651 3,768 4,710 4,710 25.00%0.00%Sport Fishing Charter 4,446 4,446 4,446 4,446 4,446 4,446 0.00%0.00%Oceanfront Parking Meters 951,135 966,750 917,326 879,670 977,299 1,026,164 16.65%5.00% 19th Street 65,715 68,847 78,916 59,832 83,222 72,289 20.82%-13.14% Balboa Metered Parking Lot 230,714 228,249 205,883 205,282 255,423 239,662 16.75%-6.17% A Street Metered Parking Lot 163,194 162,964 183,213 153,531 181,973 171,112 11.45%-5.97%B Street Metered Parking Lot 75,084 67,345 69,869 63,000 69,008 72,459 15.01%5.00%Marina Park - Main Lot 41,957 45,629 50,622 40,627 50,752 53,289 31.17%5.00% Marina Park - East Lot 4,719 5,676 8,631 5,378 11,855 5,960 10.82%-49.73% Marina Park - West Lot 19,211 19,166 19,343 17,136 21,239 22,301 30.14%5.00% Balboa Parking Lot 1,847,885 1,681,040 1,582,481 1,475,418 1,630,455 1,711,977 16.03%5.00%Parking Meter Fees (118,313) (159,802) (144,307) (159,493) (161,436) (166,060) --Pay by Cell Transaction Fee (11,288) (16,965) (16,825) (17,399) (19,687) (20,251) -- Parking Reserve System Trans Fee (2,439) (1,538) (1,307) (4,350) (1,641) (1,688) -- Royalty - Petroleum 1,214,661 1,135,520 782,662 396,000 525,000 750,000 89.39%42.86% HOA < 13K SQF 5,693 9,931 11,831 4,554 5,693 5,693 25.01%0.00%HOA Non Member 13-30K SQF 6,927 13,444 13,891 5,542 6,927 6,927 24.99%0.00% Total Use of Money & Property 11,899,226 12,080,223 11,840,116 10,426,247 11,402,372 11,755,043 12.74%3.09% OTHER REVENUE Private Refunds & Rebates (2,200) 141,218 - - - - -- Revenue, N.O.C.550 3,313 255 - 359,049 498,183 -38.75%Bad Debt (25,708) (35,937) 21,453 (590) (590) (590) --Pollution Legal Liability Insurance Policy 33,157 4,128 - - 54,066 - -- Total Other Revenue 5,800 112,722 21,709 (590) 412,525 497,593 -84437.80%20.62% TOTAL TIDELANDS OP FUND 11,990,997 12,314,407 11,942,947 10,488,854 11,898,775 12,337,908 17.63%3.69% TIDELANDS HARBOR & BEACHES CAP USE OF MONEY AND PROPERTY Interest Income 70,320 323,175 484,209 436,141 436,141 436,141 0.00%0.00% Fair Value of Investments - 277,181 413,945 - - - -- Moorings On-shore 22,814 74,688 89,756 48,798 48,798 77,916 59.67%59.67% Moorings Off-shore 135,332 476,901 512,218 335,834 335,834 571,640 70.22%70.22%Moorings Guest 214,239 242,623 171,650 220,000 220,000 250,000 13.64%13.64% 31 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS Mooring Transfers 58,626 52,384 47,130 40,000 40,000 55,000 37.50%37.50%Regular Balboa Yacht Basin 423,485 491,399 536,307 296,229 296,229 540,629 82.50%82.50% Garages 27,125 29,603 33,155 18,424 18,424 35,132 90.69%90.69% Heritage Yacht Brokerage 921 1,292 - - - 1,968 -- Galley Cafe 6,368 6,886 7,415 1,997 1,997 8,135 307.36%307.36%Apartments 13,736 2,155 1,885 - - 2,679 --29th St Dock/Schock Boat - 1,396 377 - - --- Marina Park Concession 25,188 45,940 67,066 25,600 25,600 60,000 134.38%134.38% Balboa Bay Club Lease 1,352,584 1,532,569 1,420,398 708,838 708,838 1,088,838 53.61%53.61% Harbor Bait Barge 1,241 - - - - - --Residential Piers 138,359 141,118 147,122 92,440 92,440 150,971 63.32%63.32%Large Commercial Marina 156,875 514,107 500,571 351,559 351,559 514,819 46.44%46.44% Medium Commercial Marina 40,346 78,306 80,909 64,480 64,480 82,400 27.79%27.79% Small Commercial Marina 24,339 83,106 88,184 60,338 60,338 91,138 51.05%51.05% Vessel Charter Business 2,384 13,724 29,218 23,887 23,887 29,357 22.90%22.90%Vessel Rental Facility 5,453 32,373 20,560 5,840 5,840 23,840 308.22%308.22%Yacht Club Guest Slip - - - 503 503 989 96.62%96.62% Restaurant Commercial Pier - - - 342 342 677 97.95%97.95% Shipyard Commercial Pier 7,282 9,134 9,508 6,081 6,081 9,741 60.19%60.19% Other Harbor Marina 858 - - - - - --Other Buildings Over Tidelands 679 4,869 5,265 3,075 3,075 5,475 78.05%78.05%Fuel Dock Base Plus 106 4,580 - 3,912 3,912 5,090 30.11%30.11% Sport Fishing Charter 719 4,323 4,664 2,754 2,754 4,854 76.25%76.25% HOA < 13K SQF - - - 3,606 3,606 13,907 285.66%285.66% HOA Non Member 13-30K SQF - - - 5,498 5,498 7,173 30.47%30.47%Total Use of Money and Property 2,729,380 4,443,831 4,671,513 2,756,176 2,756,176 4,068,509 47.61%47.61% OTHER REVENUE Bad Debt - - (747) - - - 0.00%0.00% Private Donations/Contributions - - - - - 0.00%0.00% Total Other Revenue - - (747) - - - 0.00%0.00% TOTAL TIDELANDS HARBOR & BEACHES CAP FUND 2,729,380 4,443,831 4,670,766 2,756,176 2,756,176 4,068,509 47.61%47.61% ASSET FORFEITURE FUND USE OF MONEY & PROPERTY Federal 56,105 175,100 - - ---- Federal DOJ/Prevention 4,581 1,979 14,957 1,438 1,438 ---Federal DOJ/Enforcement 25,959 11,212 84,755 - ----Prevention 4,601 11,647 - - ---- Enforcement 26,075 66,002 - - ---- Interest Income 4,471 13,774 16,108 14,333 14,333 --- Fair Value of Investments - 11,814 13,770 - ----Total Use of Money & Property 121,792 291,528 129,590 15,772 15,772 - -- TOTAL ASSET FORFEITURE FUND 121,792 291,528 129,590 15,772 15,772 - -- 32 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS OTS GRANT FUND INTERGOVERNMENTALOTS Grant Fund 172,618 330,919 193,104 - 357,858 --- Total Intergovernmental 172,618 330,919 193,104 - 357,858 --- TOTAL OTS GRANT FUND 172,618 330,919 193,104 - 357,858 --- SLESF - COPS FUND INTERGOVERNMENTAL SLESF - COPS Revenue 181,075 195,834 206,333 200,000 200,000 200,000 0.00%0.00% Total Intergovernmental 181,075 195,834 206,333 200,000 200,000 200,000 0.00%0.00% TOTAL SLESF - COPS FUND 181,075 195,834 206,333 200,000 200,000 200,000 0.00%0.00% COMMUNITY DEV BLOCK GRANT FUND INTERGOVERNMENTAL CDBG Funds 516,511 356,286 287,403 359,743 793,610 385,974 7.29%-51.36% CDBG Investment Income 3,436 - - - -- Total Intergovernmental 519,947 356,286 287,403 359,743 793,610 385,974 7.29%-51.36% TOTAL CDBG FUND 519,947 356,286 287,403 359,743 793,610 385,974 7.29%-51.36% STATE GAS TAX FUND INTERGOVERNMENTAL Gas Tax Apportionment - 2105 462,276 478,335 444,713 425,921 425,921 501,827 17.82%17.82% Gas Tax Apportionment - 2106 308,285 317,827 279,573 264,950 264,950 307,373 16.01%16.01%Gas Tax Apportionment - 2103 331,735 291,252 601,138 656,947 656,947 770,140 17.23%17.23% Gas Tax Apportionment - 2107 601,624 601,559 561,534 508,491 508,491 590,256 16.08%16.08% Gas Tax SB1 Loan Repayment 96,842 98,316 98,009 - - - -- Gas Tax Engineering Aid 7,500 7,500 7,500 7,500 7,500 7,500 0.00%0.00% Total Intergovernmental 1,808,263 1,794,788 1,992,467 1,863,809 1,863,809 2,177,096 16.81%16.81% USE OF MONEY AND PROPERTY Interest Income 19,704 70,979 64,296 21,669 21,669 21,669 0.00%0.00% Fair Value of Investments - 60,877 54,966 - - -- Total Intergovernmental 19,704 131,856 119,261 21,669 21,669 21,669 0.00%0.00% TOTAL STATE GAS TAX FUND 1,827,967 1,926,645 2,111,729 1,885,478 1,885,478 2,198,765 16.62%16.62% SB1 GAS TAX RMRA FUND Gas Tax SB1 RMRA 2030 499,152 1,598,761 1,509,947 1,481,900 1,481,900 1,703,906 14.98%14.98% Total Intergovernmental 499,152 1,598,761 1,509,947 1,481,900 1,481,900 1,703,906 14.98%14.98% 33 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS USE OF MONEY AND PROPERTY Interest Income 1,233 24,869 38,853 3,321 3,321 3,321 -0.01%-0.01%Fair Value of Investments - 21,330 33,215 - - - -- Total Use of Money and Property 1,233 46,199 72,068 3,321 3,321 3,321 -0.01%-0.01% TOTAL PROP 1B TRANSP.500,385 1,644,960 1,582,014 1,485,221 1,485,221 1,707,227 14.95%14.95% MEASURE "M" FUND INTERGOVERNMENTAL Measure "M2" Fair Share 1,841,776 1,979,182 1,999,137 1,703,259 1,703,259 1,707,812 0.27%0.27%Measure "M" Competitive 1,586,969 - 382,770 4,102,930 4,102,930 3,335,266 -18.71%-18.71% Total Intergovernmental 3,428,745 1,979,182 2,381,906 5,806,189 5,806,189 5,043,078 -13.14%-13.14% USE OF MONEY AND PROPERTY Interest Income 12,836 57,122 50,209 7,123 7,123 7,123 0.00%0.00% Fair Value of Investments - 48,992 42,923 - - - -- Total Use of Money and Property 12,836 106,114 93,133 7,123 7,123 7,123 0.00%0.00% TOTAL MEASURE "M" FUND 3,441,581 2,085,296 2,475,039 5,813,311 5,813,311 5,050,201 -13.13%-13.13% CONTRIBUTIONS FUNDS MISC COOPERATIVE PROJECTS INTERGOVERNMENTAL State Prop 84 ASBS Grant 2,019 2,835 - - - ---OC Sanitation DST Contribution 21,472 89,946 - - - ---Refunds and Rebates - 972,743 - - 215,000 --- Irvine Ranch Water District - - 16,944 - 61,500 --- Mesa Water District - - 2,298 - - --- Newport Mesa Unified School Dist - 270,000 - - - ---Fed Hwy Bridge Prgm (HBP)2,693,823 1,304,859 - - - ---Dept of Boats & Waterways 68,244 78,786 46,214 - 254,706 157,473 --38.17% Lower Newport Storm Drain 7,204 1,046 - - - --- MWDOC Rebate 9,802 125,021 - - - --- Arterial Pavement Mgmt (OCTA)464,100 - - - - ---Cal Recycle - 54,900 162,005 216,000 216,000 216,000 0.00%0.00%Government Grants - - - - - 1,500,000 -- Total Intergovernmental 3,270,538 2,900,136 227,461 216,000 747,206 1,873,473 767.35%150.73% OTHER REVENUE Private Refunds and Rebates 413 - 22,200 - - - --Revenue NOC 1 - - - - - --Donations and Contributions 42,742 - 9,450 106,500 556,500 - -- 20A Contributions - - 608,026 - 6,710,126 3,873,871 --42.27% Total Other Revenue 43,155 - 639,676 106,500 7,266,626 3,873,871 3537.44%-46.69% TOTAL MISC COOPERATIVE PROJECTS 3,313,693 2,900,136 867,137 322,500 8,013,832 5,747,344 1682.12%-28.28% 34 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS PCH RELINQUISHMENT USE OF MONEY AND PROPERTY Interest Income - PCH Relinquish 9,336 34,329 36,829 36,533 36,533 36,533 0.00%0.00% Fair Value of Assessments - 29,444 31,485 - - - --TOTAL MISC COOPERATIVE PROJECTS 9,336 63,773 68,314 36,533 36,533 36,533 0.00%0.00% ENVIRONMENTAL CONTRIBUTIONS INTERGOVERNMENTAL Refunds and Rebates - - - 215,000 1,680,000 1,870,000 769.77%11.31% Clean Beach Initiative 3,873 28,002 59,498 - 548,736 450,345 --17.93% OTHER REVENUE Private Refunds and Rebates - - - - 1,688,731 - --Donations and Contributions - 2,444 - - - - -- TOTAL ENVIRONMENTAL CONTRIBUTIONS 3,873 30,446 59,498 215,000 3,917,467 2,320,345 979.23%-40.77% TOTAL CONTRIBUTIONS FUNDS 3,323,029 2,994,355 994,949 574,033 11,967,832 8,104,222 1311.80%-32.28% CIRCULATION AND TRANS FUND LICENSES, PERMITS AND FEES Fair Share Fees 179,273 363,534 299,380 150,989 150,989 - -- Total Licenses, Permits and Fees 179,273 363,534 299,380 150,989 150,989 - -- USE OF MONEY AND PROPERTY Interest Income 9,540 42,213 50,023 43,015 43,015 - -- Fair Value of Assessments - 36,205 42,764 - - - -- Total Use of Money and Property 9,540 78,418 92,786 43,015 43,015 - -- TOTAL CIRCULATION FUND 188,813 441,952 392,167 194,004 194,004 - -- BUILDING EXCISE TAX FUND LICENSES, PERMITS AND FEESBET - Development Commercial 220,293 179,278 133,428 202,950 202,950 202,950 0.00%0.00% Total Licenses, Permits and Fees 220,293 179,278 133,428 202,950 202,950 202,950 0.00%0.00% USE OF MONEY AND PROPERTY Interest Income 4,141 7,531 9,449 3,006 3,006 3,006 0.00%0.00% Fair Value of Assessments - 6,459 8,078 - - - --Total Interest Income 4,141 13,990 17,527 3,006 3,006 3,006 0.00%0.00% TOTAL BLDG EXCISE TAX FUND 224,435 193,268 150,955 205,956 205,956 205,956 0.00%0.00% 35 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS AIR QUALITY MGMT FUND INTERGOVERNMENTAL AQMD 106,510 111,720 110,630 100,000 100,000 100,000 0.00%0.00% Total Intergovernmental 106,510 111,720 110,630 100,000 100,000 100,000 0.00%0.00% USE OF MONEY AND PROPERTY Interest Income 5,941 20,048 23,152 16,734 16,734 16,734 0.00%0.00% Fair Value of Assessments - 17,194 19,792 - - - --Total Use of Money and Property 5,941 37,242 42,944 16,734 16,734 16,734 0.00%0.00% TOTAL AQMD FUND 112,452 148,962 153,573 116,734 116,734 116,734 0.00%0.00% ENVIRONMENTAL LIABILITY FUND OTHER TAXES Solid Waste Audit Recovery - (44,576) - - -- Solid Waste Franchise Tax 633,976 585,925 719,738 600,000 600,000 670,563 11.76%11.76% Total Other Taxes 633,976 541,349 719,738 600,000 600,000 670,563 11.76%11.76% USE OF MONEY AND PROPERTY Interest Income 38,236 148,890 167,352 153,829 153,829 153,829 0.00%0.00% Fair Value of Assessments - 127,700 143,067 - - - --Total Use of Money and Property 38,236 276,589 310,419 153,829 153,829 153,829 0.00%0.00% OTHER REVENUE Bad Debt (1,405) (364) 1,769 - - - -- Newport Condo Association 52,198 39,197 32,582 40,000 40,000 40,000 0.00%0.00% Total Other Revenue 50,793 38,834 34,351 40,000 40,000 40,000 0.00%0.00% TOTAL ENVIRON LIAB FUND 723,005 856,772 1,064,508 793,829 793,829 864,392 8.89%8.89% FOSTERING INTEREST IN NATURE (FiiN) USE OF MONEY AND PROPERTY Interest Income 7,712 26,998 26,758 23,910 23,910 23,910 0.00%0.00% Fair Value of Assessments - 23,156 22,875 - - - --Total Use of Money and Property 7,712 50,154 49,633 23,910 23,910 23,910 0.00%0.00% TOTAL FiiN FUND 7,712 50,154 49,633 23,910 23,910 23,910 0.00%0.00% 36 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS SMALL BUSINESS GRANT FUND INTERGOVERNMENTALCounty of Orange Contrb - - - - 290,000 - --Cares Act Small Biz Fed Grant - - - - 2,123,427 - -- - - - - 2,413,427 - -- USE OF MONEY AND PROPERTY Interest Income - - 1,951 - - - -- Fair Value of Assessments - - 1,668 - - - -- Total Use of Money and Property - - 3,619 - - - -- TOTAL SMALL BUSINESS FED GRANT FUND - - 3,619 - 2,413,427 - -- ASSESSMENT DISTRICT PROJECTS OTHER REVENUE Revenue NOC - - 2,166 - - - -- Total Other Revenue - - 2,166 - - - -- USE OF MONEY AND PROPERTY Interest Income 5,621 58,026 70,696 15,544 15,544 - -- Fair Value of Assessments - 27,482 39,488 --- -- Total Use of Money and Property 5,621 85,508 110,184 15,544 15,544 - -- OTHER FINANCING SOURCES Prepaid Contributions 832,168 868,664 583,313 - - - -- Bond Proceeds - 2,955,000 4,652,000 - 5,919,504 - -- Total Other Financing Sources 832,168 3,823,664 5,235,313 - 5,919,504 - -- TOTAL ASSESS DISTRICT FUND 837,789 3,909,172 5,347,663 15,544 5,935,049 - -- MAJOR FACILITIES REPLACEMENT FUND USE OF MONEY AND PROPERTY Interest Income 8,941 32,457 34,459 33,101 33,101 - -- Fair Value of Investments - 27,838 29,459 - - - -- Total Use of Money and Property 8,941 60,295 63,918 33,101 33,101 - -- TOTAL FACILITIES REPLACE FUND 8,941 60,295 63,918 33,101 33,101 - -- FACILITIES FIN PLANNING FUND LICENSES, PERMITS AND FEES Park Fees Park Fees Zone 1 627,000 78,375 104,500 - - - -- Park Fees Zone 2 - - 26,125 - - - --Park Fees Zone 3 - - - - - 750,000 -- Park Fees Zone 4 - 104,500 - 156,750 156,750 996,750 535.89%535.89% Park Fees Zone 9 - - - 130,625 130,625 862,125 560.00%560.00% Park Fees Zone 10 78,327 104,500 78,197 - - 58,000 -- Total Licenses, Permits and Fees 705,327 287,375 208,822 287,375 287,375 2,666,875 828.01%828.01% 37 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS USE OF MONEY AND PROPERTYInterest Income 165,117 263,736 357,822 256,654 256,654 - -- Fair Value of Investments - 226,201 305,898 - - - -- WNCC Pacifica 241,086 249,680 258,426 260,530 260,530 264,074 1.36%1.36% Total Use of Money and Property 406,203 739,617 922,145 517,184 517,184 264,074 -48.94%-48.94% TOTAL FAC FIN PLANNING 1,111,530 1,026,992 1,130,967 804,559 804,559 2,930,949 264.29%264.29% Interest Income - - 201 - - - -- Fair Value of Investments - - 172 - - - -- Total Use of Money and Property - - 372 - - - -- TOTAL LIFEGUARD HQ FUND - - 372 - - - -- FIRE STATION FUND USE OF MONEY AND PROPERTY Interest Income 20,647 276,502 236,956 42,133 42,133 - --Fair Value of Investments - 237,150 202,571 - - - --Bond Proceeds - - - 9,721,501 9,721,501 - -- Total Use of Money and Property 20,647 513,652 439,527 9,763,634 9,763,634 - -- TOTAL FIRE STATION FUND 20,647 513,652 439,527 9,763,634 9,763,634 - -- LIFEGUARD HEADQUARTERS OTHER REVENUEInterest Income 93 - - - - - -- Total Use of Money and Property 93 - - - - - -- TOTAL LIFEGUARD HQ FUND 93 - - - - - -- NEWPORT UPTOWN USE OF MONEY AND PROPERTY Investment Income - 53 65 - - - -- Fair Value of Investments - 45 56 - - - -- Shopoff Newport Uptown - 149,000 - - - - -- Total Other Revenue - 149,098 121 - - - -- TOTAL NEWPORT UPTOWN FUND - 149,098 121 - - - -- 38 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS BALBOA VILLAGE PARKING MGMT FUND USE OF MONEY AND PROPERTYInterest Income 3,870 17,367 18,765 9,043 9,043 - --Fair Value of Investments - 14,896 16,042 - - - -- Balboa Business 243,835 236,345 207,856 231,340 231,340 - -- Washington Street Lot 11,419 11,240 39,666 26,817 26,817 - -- Palm Street Lot 181,576 173,606 163,932 190,003 190,003 - --Parking Meter Fees (22,743) (27,320) (25,592) (31,371) (31,371) - --Pay by Cell Transaction Fee (3,487) (4,800) (4,463) (6,722) (6,722) - -- Total Use of Money and Property 414,470 421,334 416,206 419,110 419,110 - -- TOTAL BALBOA VILLAGE PARKING 414,470 421,334 416,206 419,110 419,110 - -- NEIGHBORHOOD ENHANCEMENT FUND USE OF MONEY AND PROPERTYInterest Income 7,957 33,811 123,749 39 39 - -- Fair Value of Investments - 28,999 105,792 - - - -- Total Use of Money and Property 7,957 62,810 229,541 39 39 - -- TOTAL NEIGHBORHOOD ENHANCE 7,957 62,810 229,541 39 39 - -- WEST NEWPORT COMMUNITY CENTER USE OF MONEY AND PROPERTY Interest Income - 6,318 6,778 6,663 6,663 - -- Fair Value of Investments - 5,419 5,794 - - - --Total Use of Money and Property - 11,737 12,572 6,663 6,663 - -- TOTAL WEST NEWPORT COMMUNITY CENTER - 11,737 12,572 6,663 6,663 - -- MARINA PARK USE OF MONEY AND PROPERTYInterest Income 7,024 - - - - - -- Total Use of Money and Property 7,024 - - - - - -- TOTAL MARINA PARK FUND 7,024 - - - - - -- SUNSET RIDGE PARK USE OF MONEY AND PROPERTY Interest Income 453 1,942 2,126 78 78 - -- Fair Value of Investments - 1,665 1,817 - - - -- Total Use of Money and Property 453 3,607 3,943 78 78 - -- TOTAL SUNSET RIDGE PARK 453 3,607 3,943 78 78 - -- 39 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS PARKS & COMMUNITY SERVICES USE OF MONEY AND PROPERTYInterest Income 4,927 82,728 83,828 - - - --Fair Value of Investments - 70,954 71,663 - - - -- Total Use of Money and Property 4,927 153,682 155,491 - - - -- TOTAL PARKS & COMMUNITY 4,927 153,682 155,491 - - - -- FACILITIES MAINTENANCE USE OF MONEY AND PROPERTY Interest Income 10,869 38,781 72,723 11,644 11,644 - -- Fair Value of Investments - 33,261 62,170 - - - -- Total Use of Money and Property 10,869 72,042 134,893 11,644 11,644 - -- TOTAL FACILITIES MAINT FUND 10,869 72,042 134,893 11,644 11,644 - -- STRATEGIC PLANNING FUND USE OF MONEY AND PROPERTY Interest Income 219 806 3,096 2,026 2,026 - -- Fair Value of Investments - 691 2,646 - - - -- Total Use of Money and Property 219 1,497 5,742 2,026 2,026 - -- TOTAL STRATEGIC PLANNING 219 1,497 5,742 2,026 2,026 - -- WATER ENTERPRISE FUND CHARGES FOR SERVICES Water Establishment Fee - - - - 173,863 -- Sale of Water - City 661,392 614,771 684,759 775,000 775,000 775,000 0.00%0.00% Sale of Water - Reclaimed 306,313 391,268 433,194 475,000 475,000 450,000 -5.26%-5.26% Sale of Water - Potable 17,065,764 16,542,732 16,238,359 18,721,000 18,721,000 17,800,000 -4.92%-4.92% CC Fees Sale of Water Potable - (77,057) (330,038) (350,000) (350,000) (578,500) --Water Services 8,134,813 8,329,793 9,128,957 9,500,000 9,500,000 10,500,000 10.53%10.53% Meter Turn - On Charges 43,142 56,381 23,711 28,000 28,000 20,000 -28.57%-28.57% Water Service - Fire Protection 135,668 139,103 163,668 175,000 175,000 195,000 11.43%11.43% Connection Charges 162,345 169,159 209,776 100,000 100,000 150,000 50.00%50.00% Water Use - Construction 13,957 10,035 14,669 15,000 15,000 15,000 0.00%0.00%Water Services - Multi Unit 142,338 145,628 77,260 - - - -- Total Charges for Services 26,665,731 26,321,813 26,644,314 29,439,000 29,439,000 29,500,363 0.21%0.21% USE OF MONEY AND PROPERTY Interest Income 110,484 422,788 412,582 341,349 341,349 341,349 0.00%0.00% Interest Income 55,772 218,367 240,891 120,669 120,669 120,669 0.00%0.00%Fair Value of Investments - 362,617 352,712 - - - -- Fair Value of Investments - 187,289 205,935 - - - -- Total Use of Money and Property 166,257 1,191,062 1,212,120 462,017 462,017 462,017 0.00%0.00% 40 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS INTERGOVERNMENTAL Refunds and Rebates from Govts - 846 - - - - -- LBCWD Reimbursement 225,432 225,922 249,335 100,000 100,000 150,000 50.00%50.00% Total Intergovernmental 225,432 226,768 249,335 100,000 100,000 150,000 50.00%50.00% FINES, FORFEITURES & PENALTIES Collections - - 3,786 - - - -- Collections Service Fee - - (674) - - - --Delinquency Penalty 114,755 144,375 154,561 50,000 50,000 150,000 200.00%200.00%Administration Fines 2,492 1,032 316 - - - -- Admin Cite Collection Svc Fee - (158) (224) - - - -- Total Fines & Penalties 117,247 145,249 157,764 50,000 50,000 150,000 200.00%200.00% OTHER REVENUE Damage To City Property 9,512 44,768 7,377 19,000 19,000 20,000 5.26%5.26%Private Refunds & Rebates - 704 - - - - -- Revenues, N.O.C.54,810 51,522 121,647 50,000 50,000 50,000 0.00%0.00% Enernoc Incentive 19,826 - - 10,000 10,000 - -- Bad Debt (161,365) 52,927 (86,676) - - - --Proceeds Sale of Equipment - - - - - - --Sale of Scrap Materials - - 6,667 10,000 10,000 75,000 650.00%650.00% Total Other Revenue (77,218) 149,921 49,015 89,000 89,000 145,000 62.92%62.92% TOTAL WATER ENTERPRISE 27,097,449 28,034,812 28,312,548 30,140,017 30,140,017 30,407,380 0.89%0.89% WASTEWATER ENTERPRISE FUND CHARGES FOR SERVICES OC Sanitation Dst Contrib - 300,000 - - - - -- Sewer Use 1,593,772 1,725,785 1,857,604 1,891,500 1,891,500 2,100,000 11.02%11.02%Sewer Services 1,503,623 1,904,925 2,088,723 2,225,000 2,225,000 2,250,000 1.12%1.12% Sewer Services - Multi Unit 176,552 - (320) - - - -- Sewer Connection Fee 55,131 25,649 15,337 16,000 16,000 10,000 -37.50%-37.50% Wastewater Surcharge 50,802 - - - - - -- Sewer Service Fees 59,397 73,598 82,618 85,000 85,000 89,000 4.71%4.71% Total Charges for Services 3,439,277 4,029,957 4,043,961 4,217,500 4,217,500 4,449,000 5.49%5.49% USE OF MONEY AND PROPERTY Interest Income 12,916 43,348 38,666 16,505 16,505 16,505 0.00%0.00% Interest Income 5,733 29,467 39,960 13,421 13,421 13,421 0.00%0.00% Fair Value of Investments - 37,178 33,055 - - - -- Fair Value of Investments - 25,273 34,162 - - - -- Total Use of Money and Property 18,649 135,266 145,843 29,927 29,927 29,927 0.00%0.00% FINES, FORFEITURES & PENALTIES Collections - - 525 - - 100 --Collections Service Fee - - (93) - - - -- Delinquency Penalty 16,847 23,189 28,954 7,000 7,000 25,000 257.14%257.14% Total Fines & Penalties 16,847 23,189 29,385 7,000 7,000 25,100 258.57%258.57% 41 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS OTHER REVENUE Damage to City Property 823 14,859 3,257 5,000 5,000 2,500 -50.00%-50.00%Revenue, N.O.C.17,916 15,243 14,960 10,000 10,000 10,000 0.00%0.00%Bad Debt (29,092) (13,983) 19,253 - - -- Total Other Revenue (10,352) 16,119 37,470 15,000 15,000 12,500 -16.67%-16.67% TOTAL WASTEWATER FUND 3,464,421 4,204,531 4,256,659 4,269,427 4,269,427 4,516,527 5.79%5.79% INSURANCE RESERVE FUND CHARGES FOR SERVICES Workers Compensation Premium 2,753,921 3,753,921 4,609,997 4,448,000 4,448,000 2,879,000 -35.27%-35.27% General Liability Premium 4,068,234 6,239,000 5,115,000 4,737,000 4,737,000 3,412,000 -27.97%-27.97% Uninsured Claims Premiums - - 1,500,000 2,040,000 2,040,000 2,670,000 30.88%30.88% Total Charges for Services 6,822,155 9,992,922 11,224,997 11,225,000 11,225,000 8,961,000 -20.17%-20.17% USE OF MONEY AND PROPERTY Interest Income 122,026 581,550 681,135 640,300 640,300 640,300 0.00%0.00% Fair Value of Investments - 498,783 582,294 - - - -- Total Use of Money and Property 122,026 1,080,333 1,263,429 640,300 640,300 640,300 0.00%0.00% OTHER REVENUE Refunds and Rebates 1,127,068 44,182 1,348,022 - - - -- Revenue, N.O.C.- - - - - - -- Total Other Revenue 1,127,068 44,182 1,348,022 - - -- TOTAL INSURANCE RES FUND 8,071,249 11,117,437 13,836,448 11,865,300 11,865,300 9,601,300 -19.08%-19.08% EQUIPMENT FUND - ALL OTHER INTERGOVERNMENTAL Refunds & Rebates-From Govts - - 30,000 - - - -- FEMA - - 525,135 - - - --Total Intergovernemental - - 555,135 - - - -- CHARGES FOR SERVICES Parking Equipment Contribution 354,954 354,954 400,000 400,000 400,000 400,000 0.00%0.00% Equipment Maintenance Premium 1,896,129 1,910,698 2,049,624 2,248,350 2,248,350 2,174,250 -3.30%-3.30% Equipment Replacement Premium 2,459,297 2,356,155 2,356,155 2,870,327 2,870,327 3,553,561 23.80%23.80%RSS Equipment Replacement Premium 182,314 182,314 172,612 172,612 172,612 159,767 -7.44%-7.44%RSS Infrastructure Premium 32,525 32,525 28,823 28,823 28,823 37,103 28.73%28.73% Fire Equipment - 231,100 267,850 360,100 360,100 417,987 16.08%16.08% Total Charges for Services 4,925,219 5,067,746 5,275,064 6,080,212 6,080,212 6,742,668 10.90%10.90% OTHER REVENUE Interest Income 64,693 239,535 269,395 127,760 127,760 127,760 0.00%0.00%Fair Value of Investments - 205,444 230,302 - - - -- CNG Royalties 9,857 9,232 8,262 9,000 9,000 9,000 0.00%0.00% Damage to City Property 512 1,175 15,726 - - - -- 42 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS Private Refunds & Rebates - 1,140 103 - - - --Revenue, N.O.C.- (1,017) - - - - -- Bad Debt - -(882) (7,915) (7,915) (7,915) -- Sale of Vehicles 162,139 90,755 112,961 90,000 90,000 90,000 0.00%0.00% Total Other Revenue 237,200 546,264 635,867 218,845 218,845 218,845 0.00%0.00% TOTAL EQUIP FUND 5,162,420 5,614,010 6,466,065 6,299,057 6,299,057 6,961,513 10.52%10.52% PD EQUIPMENT FUND CHARGES FOR SERVICES Equipment Replacement Premium 691,945 691,945 461,297 691,945 691,945 691,945 0.00%0.00% Total Charges for Services 691,945 691,945 461,297 691,945 691,945 691,945 0.00%0.00% OTHER REVENUE Interest Income 16,780 54,781 62,107 58,020 58,020 58,020 0.00%0.00% Fair Value of Investments - 46,985 53,095 - - - -- Damage to City Property 302 - 36,899 - - - -- Private Refunds & Rebates - 2,052 - - - - --Bad Debt (2,688) - (1,528) - - - --Sale of Vehicles 34,444 60,486 45,488 50,000 50,000 50,000 0.00%0.00% Total Other Revenue 48,837 164,305 196,061 108,020 108,020 108,020 0.00%0.00% TOTAL PD EQUIP FUND 740,782 856,250 657,357 799,965 799,965 799,965 0.00%0.00% COMPENSATED ABSENCE FUND CHARGES FOR SERVICES Compensated Absence Contrib-ER 2,509,458 2,549,427 2,625,002 2,669,303 2,669,045 2,713,272 1.65%1.66% Total Charges for Services 2,509,458 2,549,427 2,625,002 2,669,303 2,669,045 2,713,272 1.65%1.66% USE OF MONEY AND PROPERTY Interest Income 24,221 92,422 97,528 109,251 109,251 109,251 0.00%0.00% Fair Value of Investments - 79,268 83,375 - - - -- Total Use of Money and Property 24,221 171,690 180,903 109,251 109,251 109,251 0.00%0.00% TOTAL COMP ABSENCE FUND 2,533,679 2,721,117 2,805,905 2,778,554 2,778,295 2,822,523 1.58%1.59% RETIREE MEDICAL FUND CHARGES FOR SERVICES Retiree Med Hybrid Contributions 103,446 85,427 73,580 85,000 85,000 85,000 0.00%0.00% OPEB Contribution 4,042,838 3,834,916 3,852,251 4,924,163 4,924,163 4,940,367 0.33%0.33%OPEB Contribution > ARC - - - - - - --Retiree Medical Contributions - - - - - - -- Retiree Dental Payments 225,975 249,285 277,875 225,500 225,500 225,500 0.00%0.00% Retiree Vision Payments 27,548 32,076 33,481 27,500 27,500 27,500 0.00%0.00% PD Contributions 25,950 25,800 25,500 25,000 25,000 25,000 0.00%0.00%Total Charges for Services 4,425,757 4,227,504 4,262,687 5,287,163 5,287,163 5,303,367 0.31%0.31% 43 Function and Activities 2017-18 Actual Revenue 2018-19 Actual Revenue 2019-20 Actual Revenue 2020-21 Adopted Revenue 2020-21 Revised Revenue 2021-22 Adopted Revenue % Change Over PY Adopted % Change Over PY Revised 2021-22 ADOPTED REVENUE ESTIMATES - ALL FUNDS USE OF MONEY AND PROPERTY Interest Income - Conversion Fund 64 6 12,292 279 279 279 0.00%0.00% Fair Value of Investments - 5 10,509 - - - -- Total Use of Money and Property 64 11 22,801 279 279 279 0.00%0.00% OTHER REVENUE Private Refunds and Rebates - - 8,878 - - - -- MERP/CERBT Reimbursement 3,009,362 3,001,674 2,965,100 2,800,000 2,800,000 2,800,000 0.00%0.00% Total Other Revenue 3,009,362 3,001,674 2,973,979 2,800,000 2,800,000 2,800,000 0.00%0.00% TOTAL RETIREE MED FUND 7,435,182 7,229,189 7,259,466 8,087,442 8,087,442 8,103,646 0.20%0.20% INFORMATION TECHNOLOGY FUND CHARGES FOR SERVICES IT Operations Contribution 4,488,215 4,472,418 4,978,736 5,272,857 5,272,857 5,307,210 0.65%0.65% IT Strategic Plan Contribution 1,267,941 1,492,201 2,170,403 1,960,045 1,960,045 2,000,000 2.04%2.04%Total Charges for Services 5,756,156 5,964,619 7,149,139 7,232,902 7,232,902 7,307,210 1.03%1.03% OTHER REVENUE Interest Income 34,880 151,874 62,518 44,619 44,619 44,619 0.00%0.00% Interest Income - 119,684 82,598 82,598 82,598 0.00%0.00%Fair Value of Investments - 130,259 155,763 - - - -- Sale of GIS Maps 424 469 222 - - - -- Private Refunds & Rebates 143 12,013 - - - - -- Total Other Revenue 35,446 294,614 338,187 127,217 127,217 127,217 0.00%0.00% TOTAL IT ISF FUND 5,791,602 6,259,233 7,487,326 7,360,119 7,360,119 7,434,427 1.01%1.01% NEWPORT BAY DREDGING USE OF MONEY AND PROPERTYInterest Income 27,203 100,027 107,311 105,966 105,966 105,966 0.00%0.00% Fair Value of Investments - 85,791 91,739 - - - -- Total Use of Money and Property 27,203 185,817 199,049 105,966 105,966 105,966 0.00%0.00% TOTAL NPT BAY DREDGING 27,203 185,817 199,049 105,966 105,966 105,966 0.00%0.00% ACKERMAN TRUST USE OF MONEY AND PROPERTYInterest Income 6,192 22,669 24,125 23,513 23,513 23,513 0.00%0.00% Fair Value of Investments - 19,442 20,624 - - - -- Total Use of Money and Property 6,192 42,111 44,749 23,513 23,513 23,513 0.00%0.00% TOTAL ACKERMAN FUND 6,192 42,111 44,749 23,513 23,513 23,513 0.00%0.00% DEBT SERVICE FUND USE OF MONEY AND PROPERTY BABS Subsidy 2,367,873 2,335,637 1,148,239 2,245,490 2,245,490 2,194,366 -2.28%-2.28%Interest Income 20,755 39,324 21,282 - - - -- Total Use of Money and Property 2,388,628 2,374,961 1,169,520 2,245,490 2,245,490 2,194,366 -2.28%-2.28% TOTAL DEBT SERVICE FUND 2,388,628 2,374,961 1,169,520 2,245,490 2,245,490 2,194,366 -2.28%-2.28% TOTAL ALL CITY FUNDS 307,725,380 333,113,147 336,797,434 309,528,176 351,056,320 345,292,838 11.55%-1.64% 44 DEPARTMENT EXPENDITURE OVERVIEW - ALL FUNDS Expenditure Budget: ACCOUNT TYPE FY 18 Actuals FY 19 Actuals FY 20 Actuals FY 21 Adopted FY 21 Revised FY 22 Adopted % Change 00 - UNDEFINED (ASSET FORFEITURE)36,834 472,943 18,633 40,000 555,218 65,000 62.50% 03 - MISCELLANEOUS NON OPERATING 634,159 681,272 651,209 -293,794 -298,024 -1,229,053 318.34% 04 - INTERNAL SERVICES 18,742,817 14,521,291 19,758,187 23,417,788 24,816,151 25,489,853 8.85% 05 - CITY COUNCIL 1,032,234 1,101,666 678,330 848,125 855,057 841,003 -0.84% 10 - CITY CLERK 1,007,921 1,114,373 975,626 1,206,539 1,227,610 1,080,305 -10.46% 15 - CITY ATTORNEY 2,233,510 2,420,344 2,284,088 2,708,230 2,761,416 2,725,458 0.64% 20 - CITY MANAGER 7,117,527 7,797,260 8,092,835 11,904,062 17,427,382 11,499,387 -3.40% 25 - HUMAN RESOURCES 2,867,389 2,881,736 2,832,585 3,423,267 3,484,929 3,448,725 0.74% 30 - FINANCE 8,234,466 8,349,216 8,573,587 9,573,969 10,150,296 9,667,618 0.98% 35 - POLICE 59,745,580 63,605,195 65,378,481 67,202,345 69,929,874 67,601,926 0.59% 40 - FIRE 49,977,714 51,976,394 52,893,733 54,790,911 57,001,600 55,861,885 1.95% 45 - HARBOR DEPARTMENT 7,523 1,156,228 1,088,712 1,759,317 1,842,670 1,931,915 9.81% 50 - COMMUNITY DEVELOPMENT 11,779,036 12,305,721 12,465,967 12,642,787 13,437,244 12,955,991 2.48% 60 - LIBRARY 8,901,646 9,327,730 9,087,716 9,559,849 10,293,941 9,655,108 1.00% 70 - RECREATION & SENIOR SERVICES 12,428,882 12,950,594 12,057,056 13,472,836 13,764,021 13,507,496 0.26% 80 - PUBLIC WORKS 38,574,819 41,276,300 42,108,729 46,888,952 50,289,443 45,136,307 -3.74% 90 - UTILITIES 28,957,761 31,634,844 33,699,789 38,034,316 38,534,511 37,790,009 -0.64% 98 - FINANCING ACTIVITIES 10,698,616 10,696,801 10,644,850 10,579,526 10,532,740 11,085,373 4.78% Total 262,978,435 274,269,907 283,290,112 307,759,024 326,606,079 309,114,306 0.44% 309,114,306 SALARIES & BENEFITS, $169.5 M MAINTENANCE & OPERATIONS, $80.8 M ISF, $42.6 M CAPITAL OUTLAY / DEBT, $16.3 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT 45 ACCOUNT HISTORY BY CLASS - ALL FUNDS Account Type FY 18 Actuals FY 19 Actuals FY 20 Actuals FY 21 Adopted FY21 Revised FY 22 Adopted % Change REGULAR SALARIES $73,999,059 $75,814,626 $77,637,171 $83,892,105 $83,973,751 $86,065,721 2.59% SPECIAL PAYS $2,659,089 $4,522,496 $5,175,223 $4,621,707 $4,632,847 $4,893,981 5.89% OTHER PAYS $10,857,785 $12,108,142 $11,384,576 $2,117,098 $7,855,340 $7,285,681 244.14% LUMP SUM PAYS $2,129,177 $2,577,576 $2,044,436 $1,870,000 $1,871,576 $1,870,000 0.00% BENEFITS $62,875,037 $64,382,007 $66,805,929 $74,287,330 $74,316,930 $69,345,131 -6.65% CONTRACT SERVICES $26,335,021 $27,597,816 $27,469,620 $31,618,297 $35,439,760 $32,704,013 3.43% GRANT OPERATING $573,427 $663,825 $884,466 $600,000 $4,005,665 $648,495 8.08% UTILITIES $4,477,473 $4,969,171 $4,787,578 $5,009,497 $5,144,948 $5,124,325 2.29% SUPPLIES & MATERIALS $16,313,650 $15,956,418 $16,416,877 $18,439,894 $19,059,467 $18,777,087 1.83% MAINTENANCE & REPAIR $11,019,825 $12,439,595 $11,068,979 $12,118,630 $12,568,385 $16,028,585 32.26% TRAVEL & TRAINING $794,368 $904,697 $724,061 $911,403 $957,130 $917,903 0.71% GENERAL EXPENSES $5,031,204 $5,581,071 $6,145,699 $6,689,012 $7,175,630 $6,559,140 -1.94% INTERNAL SERVICE CHARGES $22,239,175 $25,557,422 $27,971,439 $30,154,222 $30,156,722 $28,606,986 -5.13% INSURANCE RESERVES $7,285,312 $4,354,413 $8,650,768 $13,157,030 $13,157,030 $13,959,530 6.10% CAPITAL EXPENDITURES $16,388,832 $16,840,632 $16,123,290 $22,272,798 $26,290,897 $16,327,729 -26.69% Total $262,978,435 $274,269,907 $283,290,112 $307,759,024 $326,606,079 $309,114,306 0.44% 46 DEPARTMENT EXPENDITURE OVERVIEW - GENERAL FUND Expenditure Budget: ACCOUNT TYPE FY 18 Actuals FY 19 Actuals FY 20 Actuals FY 21 Adopted FY 21 Revised FY 22 Adopted % Change 03 - MISCELLANEOUS NON OPERATING 264,297 230,942 235,533 -956,556 -959,281 -1,873,104 95.82% 05 - CITY COUNCIL 1,032,234 1,101,666 678,330 848,125 855,057 841,003 -0.84% 10 - CITY CLERK 998,277 1,111,034 975,626 1,206,539 1,227,610 1,080,305 -10.46% 15 - CITY ATTORNEY 2,233,510 2,420,344 2,284,088 2,708,230 2,761,416 2,725,458 0.64% 20 - CITY MANAGER 2,471,270 2,697,377 2,528,502 3,543,321 4,205,739 4,571,940 29.03% 25 - HUMAN RESOURCES 2,867,389 2,881,736 2,832,585 3,423,267 3,484,929 3,448,725 0.74% 30 - FINANCE 8,234,466 8,349,216 8,573,587 9,573,969 10,150,296 9,667,618 0.98% 35 - POLICE 59,322,550 63,147,780 64,979,044 67,002,345 69,449,528 67,401,926 0.60% 40 - FIRE 49,977,714 51,976,394 52,893,733 54,790,911 57,001,600 55,861,885 1.95% 50 - COMMUNITY DEVELOPMENT 11,644,417 12,173,839 12,361,793 12,525,476 12,837,116 12,772,405 1.97% 60 - LIBRARY 8,901,646 9,327,730 9,078,408 9,559,849 10,293,941 9,655,108 1.00% 70 - RECREATION & SENIOR SERVICES 12,428,032 12,784,584 12,021,030 13,325,836 13,617,021 13,360,496 0.26% 80 - PUBLIC WORKS 32,956,698 35,120,193 36,966,709 37,274,177 38,156,623 41,305,237 10.81% 90 - UTILITIES 3,995,163 4,841,423 4,657,571 5,033,549 5,109,739 5,144,631 2.21% Total 197,327,663 208,164,257 211,066,539 219,859,038 228,191,334 225,963,632 2.78% 225,963,632 SALARIES & BENEFITS, $151.7 M MAINTENANCE & OPERATIONS, $47.6 M ISF, $25.1 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT SVC 47 ACCOUNT HISTORY BY CLASS - GENERAL FUND Account Type FY 18 Actuals FY 19 Actuals FY 20 Actuals FY 21 Adopted FY21 Revised FY 22 Adopted % Change REGULAR SALARIES $67,763,512 $69,416,815 $70,963,680 $76,609,776 $76,691,422 $78,643,428 2.65% SPECIAL PAYS $3,722,851 $4,306,548 $4,343,070 $4,578,162 $4,589,302 $4,850,046 5.94% OTHER PAYS $10,008,712 $11,219,140 $10,522,455 $1,696,094 $6,714,696 $6,594,535 288.81% LUMP SUM PAYS $0 $633,098 $19,500 $0 $1,576 $0 0.00% BENEFITS $55,508,477 $56,740,371 $58,857,658 $66,309,598 $66,335,265 $61,625,092 -7.06% CONTRACT SERVICES $19,968,944 $21,318,540 $21,613,242 $24,088,461 $25,635,070 $24,702,901 2.55% GRANT OPERATING $573,427 $663,825 $884,466 $600,000 $1,166,409 $600,000 0.00% UTILITIES $2,882,183 $2,971,221 $3,107,708 $2,961,757 $2,932,409 $3,011,315 1.67% SUPPLIES & MATERIALS $4,330,875 $4,427,660 $3,715,045 $3,740,696 $4,363,610 $3,739,730 -0.03% MAINTENANCE & REPAIR $8,529,312 $9,469,175 $8,464,356 $8,822,276 $8,987,338 $12,640,923 43.28% TRAVEL & TRAINING $740,289 $826,174 $650,609 $813,368 $807,792 $814,868 0.18% GENERAL EXPENSES $2,029,282 $2,209,597 $1,970,506 $2,125,501 $2,299,060 $2,130,552 0.24% INTERNAL SERVICE CHARGES $19,990,467 $22,393,942 $24,911,535 $25,977,295 $25,977,295 $25,078,890 -3.46% CAPITAL EXPENDITURES $713,076 $808,019 $612,501 $785,138 $940,144 $780,438 -0.60% Total $197,327,663 $208,164,257 $211,066,539 $219,859,038 $228,192,303 $225,963,632 2.78% 48 Org Division Salaries & Benefits Maintenance & Operation Capital Outlay Debt Service Total Operating Budget CIPs Total Budget 01005005 City Council 329,939 510,563 500 - 841,002 - 841,002 01010005 City Clerk 854,677 220,628 - - 1,075,305 - 1,075,305 01010101 Elections - 5,000 - - 5,000 - 5,000 01015005 City Attorney 1,900,838 329,620 - - 2,230,458 - 2,230,458 01015151 City Attorney - Outside Counsel - 495,000 - - 495,000 - 495,000 01020005 City Manager 1,400,713 390,819 500 - 1,792,032 - 1,792,032 01020001 City Manager - Airport Mgmt.- 350,000 - - 350,000 - 350,000 01020201 City Manager - PIO 341,059 372,850 20,000 - 733,909 - 733,909 01020202 City Manager - Economic Developmt - 481,000 - - 481,000 - 481,000 00102041 City Manager - Outreach Services - 1,215,000 - - 1,215,000 - 1,215,000 01025005 Human Resources 2,084,190 1,359,535 5,000 - 3,448,725 - 3,448,725 01030005 Finance - Administration 1,088,793 428,848 5,000 - 1,522,641 - 1,522,641 01030301 Finance - Financial Planning 1,785,523 336,538 - - 2,122,062 - 2,122,062 01030302 Finance - Financial Reporting 893,214 244,552 800 - 1,138,566 - 1,138,566 0103031 Finance - Revenue 1,988,783 679,807 5,100 - 2,673,690 - 2,673,690 0103032 Finance - Parking Meters & Lots - 2,210,660 - - 2,210,660 - 2,210,660 0103511 Police - Emergency Preparedness 185,108 42,400 - - 227,507 - 227,507 0103522 Police - IT 1,263,725 1,136,062 - - 2,399,788 - 2,399,788 01035351 Police - Chief of Police 2,094,776 321,040 - - 2,415,816 - 2,415,816 01035352 Police - Support Svcs.7,667,634 2,573,284 7,695 - 10,248,613 - 10,248,613 01035353 Police - Patrol 27,035,938 3,788,473 - - 30,824,412 - 30,824,412 01035354 Police - Traffic 6,045,408 1,095,102 - - 7,140,510 - 7,140,510 01035355 Police - Detective 11,139,477 1,299,530 - - 12,439,008 - 12,439,008 01035356 Police - Fleet Maintenance 281,015 1,425,257 - - 1,706,273 - 1,706,273 01040005 Fire - Administrative 1,188,659 264,099 - - 1,452,758 - 1,452,758 01040401 Fire - Fire Operations 29,328,707 6,320,194 122,441 - 35,771,342 - 35,771,342 01040402 Fire - Fire Prevention 1,158,869 495,383 - - 1,654,251 - 1,654,251 01040403 Fire - Emergency Preparedness 168,309 74,805 - - 243,114 - 243,114 01040404 Fire - Emergency Medical Svcs.6,837,432 2,408,777 70,000 - 9,316,209 - 9,316,209 01040405 Fire - Training - Jr. Lifeguards 623,960 455,331 23,413 - 1,102,704 - 1,102,704 01040406 Fire - Marine Operations 5,067,408 1,156,074 98,025 - 6,321,507 - 6,321,507 01050005 CDD - Admin 1,292,583 476,932 20,825 - 1,790,339 - 1,790,339 0105041 CDD - Building Inspections 1,802,956 367,717 - - 2,170,672 - 2,170,672 0105042 CDD - Building Pln Chk & Permit Svcs 3,555,432 873,372 - - 4,428,804 - 4,428,804 01050501 CDD - Planning 2,485,252 643,214 - - 3,128,466 - 3,128,466 01050503 CDD - Code Enforcement 557,522 282,558 - - 840,081 - 840,081 01050504 CDD - Building Administration - 20,000 - - 20,000 - 20,000 01050505 CDD - Real Property Mgmt 283,655 110,387 - - 394,042 - 394,042 01060005 Libraries & Arts - Support Svcs.1,413,896 1,054,904 2,000 - 2,470,800 - 2,470,800 0106021 Libraries & Arts - CDM Branch 266,434 103,826 - - 370,261 - 370,261 0106022 Libraries & Arts - Mariners Branch 1,119,435 475,347 - - 1,594,782 - 1,594,782 0106023 Libraries & Arts - Central Library 2,760,738 1,239,971 - - 4,000,708 - 4,000,708 0106024 Libraries & Arts - Balboa Branch 314,436 141,896 - - 456,332 - 456,332 01060601 Libraries & Arts - Technical Services 330,016 110,668 - - 440,684 - 440,684 01060603 Libraries & Arts - Cultural and Arts - 254,478 - - 254,478 - 254,478 01060604 Libraries & Arts - Literacy 55,076 11,988 - - 67,064 - 67,064 2021-22 EXPENDITURES BY DIVISION 49 Org Division Salaries & Benefits Maintenance & Operation Capital Outlay Debt Service Total Operating Budget CIPs Total Budget 2021-22 EXPENDITURES BY DIVISION 01070005 Rec & Sr. Svcs. - Admin 791,331 583,228 - - 1,374,559 - 1,374,559 0107010 Rec & Sr. Svcs. - Support Svcs.2,062,988 407,520 3,050 - 2,473,558 - 2,473,558 0107011 Rec & Sr. Svcs. - Fee Based - 394,411 1,000 - 395,411 - 395,411 0107012 Rec & Sr. Svcs. - Adult Sports 118,264 254,848 - - 373,112 - 373,112 0107013 Rec & Sr. Svcs. - Youth Sports - 40,758 - - 40,758 - 40,758 0107014 Rec & Sr Svcs. -Youth After School 548,929 145,198 - - 694,127 - 694,127 0107015 Rec & Sr Svcs. - Preschool Prog 84,323 18,269 - - 102,592 - 102,592 0107016 Rec & Sr. Svcs. - Tidepools 158,101 42,548 - - 200,649 - 200,649 0107017 Rec & Sr. Svcs. - Special Events - 55,600 - - 55,600 - 55,600 0107018 Rec & Sr Svcs. - Park Patrol 389,337 74,970 - - 464,307 - 464,307 0107019 Rec & Sr. Svcs. - Aquatics 220,506 62,759 - - 283,265 - 283,265 0107020 Rec & Sr. Svcs. - NCCC 439,627 481,713 6,835 - 928,174 - 928,174 0107021 Rec & Sr Svcs. - Community Youth Center 214,164 167,639 - - 381,803 - 381,803 0107022 Rec & Sr Svcs. - Civic Center Rentals 37,574 19,673 - - 57,247 - 57,247 0107023 Rec & Sr. Svcs. - Marina Park Comm 599,551 1,006,204 18,595 - 1,624,350 - 1,624,350 0107024 Rec & Sr. Svcs. - Facilities 235,319 326,425 31,231 - 592,975 - 592,975 0107031 Rec & Sr. Svcs. - Oasis 1,111,210 859,317 4,500 - 1,975,026 - 1,975,026 0107032 Rec & Sr. Svcs. - Sr. Fitness Ctr 259,948 253,150 2,829 - 515,927 - 515,927 0107033 Rec & Sr. Svcs. - Sr. Transp 636,497 190,560 - - 827,057 - 827,057 01080005 Public Works - Administration 1,651,187 337,732 5,000 - 1,993,919 - 1,993,919 0108011 Public Works - Water Quality 671,373 534,638 - - 1,206,011 - 1,206,011 0108012 Public Works - Transportation Devt 2,314,516 1,186,302 4,000 - 3,504,819 - 3,504,819 01080801 Public Works - Engineering 3,580,454 786,876 2,500 - 4,369,830 - 4,369,830 01080807 Public Works - Municipal Operations 482,515 134,268 1,600 - 618,384 - 618,384 0108061 Public Works Municipal Operations - Streets/Asphault 3,802,207 2,455,004 8,000 - 6,265,211 - 6,265,211 0108031 Public Works Municipal Operations - Parks 1,292,822 6,802,127 309,000 - 8,403,950 - 8,403,950 0108032 Public Works Municipal Operations - Trees 275,703 2,011,379 - - 2,287,081 - 2,287,081 0108041 Public Works Municipal Operations - Fac Maint 910,125 2,445,935 - - 3,356,060 - 3,356,060 0109062 Utilities - Storm Drains/Street Sweep 1,285,869 2,508,685 1,000 - 3,795,554 - 3,795,554 0109063 Utilities - Street Light/Electrical 275,760 1,073,318 - - 1,349,077 - 1,349,077 0108051 Public Works Municipal Operations - Refuse 226,316 9,073,656 - - 9,299,972 - 9,299,972 01003 General Fund - Non Dept Exp & Est Savings (1,955,000) 81,896 - - (1,873,104) - (1,873,104) 10045451 Harbor Department (Tidelands)1,194,822 732,093 5,000 - 1,931,915 - 1,931,915 10080802 Public Works - Tidelands Mgmt (Tidelands)- 444,027 5,000 - 449,027 - 449,027 10090907 Utilities - Oil and Gas (Tidelands)- 755,296 - - 755,296 - 755,296 12050502/12CDBG Social Svcs.- 183,586 - 202,387 385,973 - 385,973 1050061 Federal DOJ Enforcement - 65,000 - - 65,000 - 65,000 11135 SLESF 200,000 - - - 200,000 - 200,000 16003 Environmental Liability 59,811 579,240 - - 639,051 - 639,051 16470 Rec & Sr. Svcs. - FiiN Program - 147,000 - - 147,000 - 147,000 7019052 Utilities - Water 5,359,604 22,519,484 54,154 - 27,933,241 - 27,933,241 7119061 Utilities - Sewer 1,682,803 2,241,037 33,000 - 3,956,840 - 3,956,840 74904 Uninsured Claims - 3,669,666 - - 3,669,666 - 3,669,666 75000750 Workers Compensation - 3,570,062 - - 3,570,062 - 3,570,062 7517510 General Liability - 6,080,000 - - 6,080,000 - 6,080,000 50 Org Division Salaries & Benefits Maintenance & Operation Capital Outlay Debt Service Total Operating Budget CIPs Total Budget 2021-22 EXPENDITURES BY DIVISION 7529031 Equipment Maintenance 1,100,543 959,992 40,500 - 2,101,035 - 2,101,035 7529032 Equipment Replacement - - 1,281,009 - 1,281,009 - 1,281,009 75304 PD Equipment Replacement - - 926,758 - 926,758 - 926,758 75504 Parking Equipment Fund - 15,000 651,000 - 666,000 - 666,000 75604 Fire Equipment Fund - - 142,000 - 142,000 - 142,000 75704 RSS Equipment Fund - - 200,000 - 200,000 - 200,000 76004 Compensated Absences 2,030,000 - - - 2,030,000 - 2,030,000 76104 Retiree Medical 335,000 - - - 335,000 - 335,000 76204 Retiree Medical - Lump Sum Reimb 2,930,000 4,940,367 - - 7,870,367 - 7,870,367 76420203 IT Operations 2,854,829 2,212,320 173,000 - 5,240,149 - 5,240,149 7657650 IT Replacement - 250,000 438,000 - 688,000 - 688,000 7657651 IT Strategic - ERP - 325,801 - - 325,801 - 325,801 7657653 IT Strategic - 80,000 100,000 - 180,000 - 180,000 7657654 IT Permit System Replacement - 70,000 423,496 - 493,496 - 493,496 1201 CIP - General Fund Capital Fund - - - - - 7,350,000 7,350,000 12101 CIP - Gas Tax Fund - - - - - 2,084,550 2,084,550 12601 CIP - SB1 Gas Tax RMRA - - - - - 2,000,000 2,000,000 10001 CIP - Tidelands Operating Fund - - - - - 2,824,848 2,824,848 10101 CIP - Harbor & Beaches Capital Fund - - - - - 2,625,000 2,625,000 13501 CIP - Contributions Fund - - - - - 1,499,000 1,499,000 13801 CIP - Environmental Contributions - - - - - 500,000 500,000 14101 CIP - Building Excise Tax Fund - - - - - 250,000 250,000 12201 CIP - Measure M2 Fair Share - - - - - 2,200,000 2,200,000 53101 CIP - Junior Guards - - - - - 100,000 100,000 56201 CIP - Parks & Community Centers - - - - - 5,111,232 5,111,232 53501 CIP - Balboa Village Parking Mgmt District - - - - - 1,000,000 1,000,000 53601 CIP - Neighborhood Enhancement - - - - - 2,366,000 2,366,000 57101 CIP - Facilities Maintenance - - - - - 1,500,000 1,500,000 70201931 CIP - Cap Water Mstr Pln Distb & Pip - - - - - 1,727,448 1,727,448 70201932 CIP - Capital Water Non-Master Plan - - - - - 368,000 368,000 70201 CIP - Water Capital Fund - - - - - 1,650,000 1,650,000 71101 CIP - Wastewater Enterprise - - - - - 350,000 350,000 80098 Debt Service - 11,000 - 10,871,986 10,882,986 - 10,882,986 83103 Ackerman Fund - Scholarship - 5,000 - - 5,000 - 5,000 TOTAL BUDGET, ALL FUNDS 169,460,513 123,326,064 5,253,355 11,074,373 309,114,305 35,506,078 344,620,383 Less: Internal Charges 10,532,639 20,823,823 - - 31,356,462 - 31,356,462 TOTAL BUDGET, ALL FUNDS NET OF INTERNAL CHARGES 158,927,874 102,502,241 5,253,355 11,074,373 277,757,843 35,506,078 313,263,921 TOTAL % OF BUDGET % OF TOTAL GENERAL % OF BUDGET % OF TOTAL OPERATING BUDGET BUDGET TYPE BUDGET FUND TYPE GF BUDGET Salaries and Benefits 169,460,513 54.82%49.17%151,713,100 67.14%65.03% Maintenance and Operation 123,326,064 39.90%35.79%73,470,093 32.51%31.49% Capital Outlay 5,253,355 1.70%1.52%780,438 0.35%0.33% Debt Service 11,074,373 3.58%3.21%- 0.00%0.00% Total Operating Budget 309,114,306 100.00%100.00%225,963,632 100.00%100.00% Capital Improvements 35,506,078 100.00%10.30%7,350,000 100.00%3.15% TOTAL BUDGET 344,620,384 100.00%100.00%233,313,632 100.00%100.00% 51 Org Function and Activities 2017-18 Actual Expenditures 2018-19 Actual Expenditures 2019-20 Actual Expenditures FY 2020-21 Adopted Expenditures 2020-21 Revised Expenditures 2021-22 Adopted Expenditures % Change Over PY Adopted % Change Over PY Revised GENERAL FUND GENERAL GOVERNMENT 01005001 City Council - Airport Mgmt. - Council 182,663 467,153 52,322 - - - --01005005 City Council 849,572 634,513 626,011 848,125 855,057 841,003 -0.84%-1.64%01010005 City Clerk 957,204 1,017,454 975,120 1,081,539 1,102,609 1,075,305 -0.58%-2.48% 01010101 Elections 41,073 93,579 507 125,000 125,000 5,000 -96.00%-96.00%01015005 City Attorney 1,876,821 1,963,962 1,989,496 2,213,230 2,266,416 2,230,458 0.78%-1.59%01015151 City Attorney - Outside Counsel 356,689 456,381 294,590 495,000 495,000 495,000 0.00%0.00% 01020005 City Manager 1,425,745 1,690,442 1,557,232 1,782,620 1,947,864 1,792,032 0.53%-8.00%01020001 City Manager - Airport Management - 11,538 164,581 350,000 350,000 350,000 0.00%0.00% 01020201 City Manager - PIO 649,774 590,564 522,301 724,702 768,604 733,909 1.27%-4.51%01020202 City Manager - Economic Development 395,751 404,834 284,388 481,000 481,000 481,000 0.00%0.00%0102041 City Manager - Outreach Services - - 205,000 205,000 1,215,000 492.68%492.68% 01025005 Human Resources - 41,313 2,832,150 3,423,267 3,484,928 3,448,725 0.74%-1.04%01025251 Human Resources - Personnel 1,730,060 1,933,671 304 - - - --01025252 Human Resources - Risk Mgmt. 1,137,329 906,750 133 - - - -- 01030005 Finance - Administration 1,241,084 1,267,988 1,308,072 1,414,020 1,440,060 1,522,641 7.68%5.73%01030301 Finance - Budget 1,798,981 1,817,966 1,703,877 2,134,254 2,181,629 2,122,062 -0.57%-2.73%01030302 Finance - Accounting 1,048,245 1,057,898 1,096,494 1,158,595 1,180,056 1,138,566 -1.73%-3.52% 0103031 Finance - Revenue 2,391,358 2,378,481 2,520,324 2,741,605 2,860,895 2,673,690 -2.48%-6.54% Total General Government 16,082,348 16,734,490 15,927,898 19,177,956 19,744,119 20,124,389 4.94%1.93% PUBLIC SAFETY 0103511 Police - Emergency Preparedness 199,209 215,477 310,938 232,549 253,906 227,507 -2.17%-10.40%0103522 Police - IT 2,012,500 2,269,383 2,219,034 2,376,885 2,491,137 2,399,788 0.96%-3.67% 01035351 Police - Chief of Police 2,347,088 2,455,733 2,402,526 2,434,950 2,514,564 2,415,816 -0.79%-3.93% 01035352 Police - Support Svcs.10,035,331 9,795,217 9,939,237 10,274,546 10,475,189 10,248,613 -0.25%-2.16%01035353 Police - Patrol 27,492,670 29,203,905 29,768,888 30,271,855 31,347,872 30,824,412 1.83%-1.67% 01035354 Police - Traffic 6,045,154 6,408,627 6,816,321 7,087,495 7,648,715 7,140,510 0.75%-6.64%01035355 Police - Detective 9,311,136 11,094,156 12,049,721 12,616,515 13,078,300 12,439,008 -1.41%-4.89%01035356 Police - Fleet Maintenance 1,879,462 1,705,280 1,472,381 1,707,550 1,716,410 1,706,273 -0.07%-0.59% 01040005 Fire - Administrative 1,243,505 1,318,181 1,297,105 1,559,579 1,571,400 1,452,758 -6.85%-7.55%01040401 Fire - Fire Operations 31,573,637 32,987,249 33,043,379 34,891,893 36,011,671 35,771,342 2.52%-0.67%01040402 Fire - Fire Prevention 885,753 906,745 1,458,911 1,633,094 1,672,083 1,654,251 1.30%-1.07% 01040403 Fire - Emergency Preparedness 282,789 271,972 285,256 273,521 279,064 243,114 -11.12%-12.88%01040404 Fire - Emergency Medical Svcs.9,398,953 9,797,245 9,536,402 8,804,947 9,717,749 9,316,209 5.81%-4.13%01040405 Fire - Junior Guards 1,061,183 945,583 1,037,223 1,083,537 1,141,914 1,102,704 1.77%-3.43% 01040406 Fire - Marine Operations 5,531,893 5,749,419 6,235,456 6,544,340 6,661,355 6,321,507 -3.40%-5.10% Total Public Safety 109,300,262 115,124,173 117,872,776 121,793,255 126,581,328 123,263,811 1.21%-2.62% COMMUNITY DEVELOPMENT 01050005 CDD - Admin 1,604,655 1,834,992 1,755,671 1,786,670 1,838,764 1,790,339 0.21%-2.63%0105041 CDD - Building Inspection 1,880,167 2,020,490 2,097,151 2,031,391 2,067,248 2,170,672 6.86%5.00% 0105042 CDD - Buildg Pln Chck & Prmt Svcs 4,291,461 4,306,689 4,311,347 4,454,883 4,569,667 4,428,804 -0.59%-3.08%0105043 CDD - Building Fire Prevention 475,323 359,463 - - - - --01050501 CDD - Planning 2,538,692 2,746,401 3,016,057 3,084,902 3,212,834 3,128,466 1.41%-2.63% 01050503 CDD - Code & Water Quality 822,842 853,457 911,338 757,013 730,347 840,081 10.97%15.02%01050504 CDD - Building Administration - 1,500 - 20,000 20,000 20,000 0.00%0.00%01050505 CDD - Real Property Mgmt 31,278 50,847 270,229 390,617 398,256 394,042 0.88%-1.06% Total Community Development 11,644,417 12,173,841 12,361,797 12,525,476 12,837,118 12,772,405 1.97%-0.50% PUBLIC WORKS 01080807 Public Works- MOD Admin 1,046,752 1,025,496 911,783 607,452 628,688 618,384 1.80%-1.64% 0108061 Public Works - Field Maint 6,073,580 6,655,706 6,161,870 5,976,319 5,917,171 6,265,211 4.83%5.88%0108031 Public Works - Parks 7,887,599 7,834,155 8,214,298 8,125,629 8,319,377 8,403,950 3.43%1.02% EXPENDITURES BY FUNCTION 52 Org Function and Activities 2017-18 Actual Expenditures 2018-19 Actual Expenditures 2019-20 Actual Expenditures FY 2020-21 Adopted Expenditures 2020-21 Revised Expenditures 2021-22 Adopted Expenditures % Change Over PY Adopted % Change Over PY Revised EXPENDITURES BY FUNCTION 0108032 Public Works - Street Trees 1,739,331 1,972,889 2,212,646 2,313,802 2,319,465 2,287,081 -1.15%-1.40%0108041 Public Works - Facilities Maint 2,751,879 3,156,856 2,922,807 3,304,157 3,474,804 3,356,060 1.57%-3.42% 0109062 Utilities - Storm Drains 2,858,055 3,443,820 3,278,752 3,728,038 3,783,696 3,795,554 1.81%0.31%0109063 Utilities - Electrical 1,137,108 1,397,603 1,378,819 1,305,512 1,326,044 1,349,077 3.34%1.74%0108051 Public Works - Refuse 4,894,909 5,065,159 5,787,389 6,059,759 6,267,910 9,299,972 53.47%48.37% 01080005 Public Works - Administration 1,561,057 1,641,111 1,801,701 1,929,442 1,995,295 1,993,919 3.34%-0.07%0108011 Public Works-Water Quality 744,701 798,519 1,149,973 1,209,710 1,239,394 1,206,011 -0.31%-2.69% 0108012 Public Works - Transport Develop 2,839,091 3,191,143 3,305,454 3,279,277 3,401,303 3,504,819 6.88%3.04%01080801 Public Works - Engineering 3,417,799 3,779,158 4,498,789 4,468,629 4,593,216 4,369,830 -2.21%-4.86% Total Public Works 36,951,861 39,961,615 41,624,280 42,307,726 43,266,362 46,449,868 9.79%7.36% COMMUNITY SERVICES0103032Finance - Parking Meters 1,754,798 1,826,882 1,944,820 2,125,495 2,487,655 2,210,660 4.01%-11.13%01060603 Cultural and Arts 263,240 210,994 146,568 254,478 442,171 254,478 0.00%-42.45% 01070005:0107025 Recreation 9,351,727 9,761,464 9,152,426 10,035,811 10,302,760 10,042,485 0.07%-2.53%0107031:0107033 Senior Citizen Svcs.3,076,305 3,023,121 2,868,612 3,290,025 3,314,261 3,318,011 0.85%0.11%0106*Libraries 8,638,406 9,116,743 8,931,847 9,305,371 10,035,255 9,400,630 1.02%-6.32% Total Community Svcs.23,084,476 23,939,197 23,044,273 25,011,180 26,582,102 25,226,264 0.86%-5.10% 01003 General Fund Non Dept Exp 264,297 230,942 235,533 132,951 (959,281) 126,896 -4.55%-113.23% 01003 General Fund Salary Savings - - - (1,089,507) - (2,000,000) -- General Fund Operating Budget 197,327,663 208,164,261 211,066,570 219,859,038 228,051,765 225,963,632 2.78%-0.92% General Fund CIP Transfer 5,771,178 5,775,000 5,557,254 5,000,000 6,600,000 5,700,000 14.00%-13.64% Total General Fund Budget 203,098,841 213,939,257 216,623,824 224,859,038 234,651,765 231,663,632 3.03%-1.27% ENTERPRISE ACTIVITIES 7019052 Water - Operations 21,255,864 22,527,524 24,742,355 27,969,925 28,326,550 27,933,241 -0.13%-1.39% 701|702 Water - CIPs 5,171,365 4,140,665 3,749,509 11,117,000 20,658,950 3,745,448 -66.31%-81.87%7119061 Wastewater - Operations 3,129,634 3,505,859 3,754,085 4,284,105 4,340,781 3,956,840 -7.64%-8.84%711|712 Wastewater - CIPs 365,268 188,893 1,170,544 1,650,000 2,693,763 350,000 -78.79%-87.01% Total Enterprise Activities 29,922,131 30,362,940 33,416,493 45,021,030 56,020,044 35,985,530 -20.07%-35.76% INTERNAL SERVICE FUNDS 74904 Uninsured Claims - (1,467,322) 1,468,145 3,417,166 3,417,166 3,669,666 7.39%7.39% 75000750 Workers Compensation 1,932,818 2,351,675 1,646,315 3,570,062 3,570,062 3,570,062 0.00%0.00%7517510 General Liability 4,725,934 2,763,688 5,090,972 5,530,000 5,530,000 6,080,000 9.95%9.95% 7517511 Gen Liab Ins - Non Tort 130,500 - - - - - -- 7529031 Equipment Fund - Maintenance 1,859,296 1,947,481 2,118,616 2,192,246 2,286,853 2,101,035 -4.16%-8.13%7529032 Equipment Fund - Replacement 1,312,707 3,097,566 2,727,465 6,973,502 9,365,136 1,281,009 -81.63%-86.32% 75304 PD Equipment Replacement 795,649 1,017,751 358,480 675,309 1,001,760 926,758 37.23%-7.49%754*800 MHZ Equipment 1,885,366 - - - - - --75504 Parking Equipment Fund 79,471 102,110 35,804 666,000 666,000 666,000 0.00%0.00% 75604 Fire Equipment 40,149 - 929,159 142,000 142,000 142,000 0.00%0.00%75704 RSS Equipment Fund 109,663 146,300 84,312 270,000 270,000 200,000 -25.93%-25.93%76004 Compensated Absences 1,423,058 2,498,135 2,924,542 2,030,000 2,030,000 2,030,000 0.00%0.00% 76104 Retiree Medical Operating Fund 306,213 337,691 372,893 335,000 335,000 335,000 0.00%0.00%76204 Retiree Medical Conversion Fund 7,313,996 6,771,262 6,847,565 6,782,251 7,854,163 7,870,367 16.04%0.21%76420203 IT Operations 3,750,011 4,474,692 4,802,637 5,216,893 5,635,555 5,240,149 0.45%-7.02% 7657650 IT Strategic 334,390 313,016 336,857 1,129,000 1,625,456 688,000 -39.06%-57.67%7657651 IT Strategic - ERP 419,624 124,856 26,894 - 525,801 325,801 --38.04% 7657653 IT Strategic 142,233 100,000 69,600 180,000 130,000 180,000 0.00%38.46%7657654 IT Permit System Replacement - 87,319 328,346 1,834,847 2,891,404 493,496 -73.10%-82.93% Total Internal Service Funds 26,561,078 24,666,220 30,168,601 40,944,276 47,276,356 35,799,343 -12.57%-24.28% 53 Org Function and Activities 2017-18 Actual Expenditures 2018-19 Actual Expenditures 2019-20 Actual Expenditures FY 2020-21 Adopted Expenditures 2020-21 Revised Expenditures 2021-22 Adopted Expenditures % Change Over PY Adopted % Change Over PY Revised EXPENDITURES BY FUNCTION OTHER FUNDS 012 General Fund CIP 7,583,133 6,304,582 5,391,889 4,000,000 12,552,065 7,350,000 83.75%-41.44%105 Asset Forfeiture Funds - Fed DOJ 36,834 472,943 18,633 40,000 555,218 65,000 62.50%-88.29% 10050505 CDD - Real Property (Tidelands)23,549 8,035 2,661 - - - -- 10080802 Public Works - Tidelands Mgmt (Tidelands)1,400,678 1,111,060 295,939 449,027 501,551 449,027 0.00%-10.47%1008014/10045451 Harbor Department (Tidelands)1,052,963 1,156,228 1,088,712 1,759,317 1,842,670 1,931,915 9.81%4.84% 10090907 Utilities - Oil and Gas (Tidelands)577,099 760,038 545,778 746,736 757,440 755,296 1.15%-0.28%110-11035 OTS 241,956 261,581 193,104 - 357,858 - --11135 SLESF 181,075 195,834 206,333 200,000 200,000 200,000 0.00%0.00% 12050502 CDBG - Operations 111,070 123,847 101,514 117,311 600,128 183,586 56.50%-69.41%12098 CDBG - Debt Service 169,322 177,561 185,890 193,480 193,480 202,387 4.60%4.60%14203 AQMD 114,593 124,079 - - - - -- 16003 Environmental Liability 253,856 318,533 409,271 657,762 657,762 639,051 -2.84%-2.84%16470 Fostering Interest in Nature (FiiN)850 166,010 36,026 147,000 147,000 147,000 0.00%0.00%51103 Civic Center Admin Fees 6,157 6,157 1,505 - (1,505) - -- 16520202 COVID Economic Support Grants - - - - 2,413,427 - --532 Fire Station - - - 221,501 221,501 - -- 80098 Debt Service 10,529,293 10,519,240 10,458,961 10,164,545 10,165,295 10,882,986 7.07%7.06%83103/83160 Ackerman Fund - Scholarship 4,900 4,900 14,207 5,000 5,000 5,000 0.00%0.00%All Other Fund CIP's 17,782,274 23,142,918 18,277,739 14,610,224 77,581,584 24,060,630 64.68%-68.99% Total Other Funds 40,069,602 44,853,545 37,228,161 33,311,903 108,750,473 46,871,878 40.71%-56.90% TOTAL OPERATING BUDGET 262,978,434 274,269,910 283,290,144 307,759,024 326,612,277 309,114,306 0.44%-5.36% TOTAL CIP BUDGET 30,902,040 33,777,057 28,589,680 31,377,224 113,486,362 35,506,078 13.16%-68.71% TOTAL BUDGET 293,880,474 308,046,967 311,879,824 339,136,248 440,098,639 344,620,384 1.62%-21.69% LESS: INTERNAL CHARGES (24,747,771) (28,101,575) (30,587,749) (32,823,525) (32,823,267) (31,356,462) -4.47%-4.47% TOTAL ALL CITY OPERATIONS NET OF INTERNAL CHARGES 269,132,702 279,945,392 281,292,075 306,312,722 407,275,372 313,263,922 2.27%-23.08% 54 Revenue Transfers In Expenditures Capital Improvements Transfers Out General FundsGeneral Fund 010 8,698,045 234,126,964 12,068,643 (225,963,632) - (20,200,000) 8,730,020 General Fund Capital Projects 012 1,650,000 - 5,700,000 - (7,350,000) - - SubTotal - General Fund 10,348,045 234,126,964 17,768,643 (225,963,632) (7,350,000) (20,200,000) 8,730,020 Coastal Commission Funds Tidelands Operating Fund 100 4,920,159 12,337,908 - (3,136,238) (2,824,848) (9,442,529) 1,854,453 Harbor & Beaches Capital Plan Fund 101 11,416,634 4,068,509 4,500,000 - (2,625,000) - 17,360,144 SubTotal - Coastal Commission Funds 16,336,793 16,406,418 4,500,000 (3,136,238) (5,449,848) (9,442,529) 19,214,596 Enterprise Funds Water Enterprise Fund 701 15,891,346 30,407,380 - (27,933,241) - - 18,365,485 Water Capital Fund 702 507,236 - - - (3,745,448) - (3,238,212) Wastewater Enterprise Fund 711 219,761 4,516,527 - (3,956,840) (350,000) - 429,447 Wastewater Capital Fund 712 920,476 - - - - - 920,476 SubTotal - Enterprise Funds 17,538,818 34,923,907 - (31,890,082) (4,095,448) - 16,477,196 Special Revenue FundsAsset Forfeiture Fund 105 323,208 - - (65,000) - - 258,208 SLESF - COPS Fund 111 - 200,000 - (200,000) - - - CDBG Fund 120 - 385,974 - (385,974) - - - State Gas Tax Fund 121 75,131 2,198,765 - - (2,084,550) - 189,346 Measure M 2 122 564,553 1,707,812 - - (2,200,000) - 72,365 Measure M Competitive 123 19,067 3,342,389 - - - - 3,361,455 SB1 Gas Tax RMRA Fund 126 312,151 1,707,227 - - (2,000,000) - 19,378 Misc. Cooperative Projects 135 (1,559) 1,873,473 - - (1,499,000) - 372,914 PCH Relinquishment 137 77,177 36,533 - - - - 113,710 Environmental Contributions 138 155,668 6,194,216 - - (500,000) - 5,849,884 Transportation and Circulation Fund 140 2,465,176 - - - - 2,465,176 Building Excise Tax Fund 141 453,161 205,956 - - (600,000) - 59,117 Appropriations Reserve 142 996,221 116,734 - - - - 1,112,955 Environmental Liability Fund 160 8,734,641 864,392 - (639,051) - - 8,959,981 Fostering Interest in Nature (FiiN) Fund 161 1,209,842 23,910 - (147,000) - - 1,086,752 Small Business Grant Fund 165 3,619 - - - - - 3,619 Newport Bay Dredging Fund 830 5,556,847 105,966 - - - - 5,662,813 Ackerman Donation Fund 831 1,234,935 23,513 - (5,000) - - 1,253,448 SubTotal - Special Revenue Funds 22,179,838 18,986,859 - (1,442,025) (8,883,550) - 30,841,122 SUMMARY OF BEGINNING AND ENDING FUND BALANCES BY FUND Fund Estimated Fund Balance 06/30/2021 Add: Estimated Resources Less: Budget Requirements Projected Fund Balance 06/30/2022 55 Revenue Transfers In Expenditures Capital Improvements Transfers Out SUMMARY OF BEGINNING AND ENDING FUND BALANCES BY FUND Fund Estimated Fund Balance 06/30/2021 Add: Estimated Resources Less: Budget Requirements Projected Fund Balance 06/30/2022 Capital Projects Funds Civic Center Fund 511 537,459 - - - - - 537,459 Facilities Financing Plan Fund 513 22,872,885 2,930,949 8,500,000 - - (13,161,119) 21,142,715 Junior Lifeguards 531 (369,637) - 469,637 - (100,000) - - Fire Station Rebuild 532 1,772,224 - - - - - 1,772,224 Newport Uptown Undergrounding 534 3,302 - - - - - 3,302 Balboa Village Parking Mgmt District 535 1,150,005 - - - (1,000,000) - 150,005 Neighborhood Enhancement 536 2,366,000 - - - (2,366,000) - 0 Parks & Community Centers 562 747,370 - 4,013,862 - (4,761,232) - - Facilities Maintenance Plan (FMP)571 1,041,723 - 1,500,000 - (1,500,000) - 1,041,723 SubTotal - Capital Projects Funds 30,121,331 2,930,949 14,483,499 - (9,727,232) (13,161,119) 24,647,428 Special Districts Funds Assessment District Projects 663/664/665 684,725 - - - - - 684,725 SubTotal - Assessment District Project Funds 684,725 - - - - - 684,725 Debt Service Funds Debt Service Fund 800 1,158,636 2,194,366 8,677,620 (10,882,986) - - 1,147,636 SubTotal - Debt Service Funds 1,158,636 2,194,366 8,677,620 (10,882,986) - - 1,147,636 Internal Service Funds Uninsured Claims Reserve 749 1,970,312 2,670,000 - (3,669,666) - - 970,646 Workers Comp Reserve 750 22,448,661 3,519,300 - (3,570,062) - - 22,397,899 General Liability Reserve 751 9,749,144 3,412,000 - (6,080,000) - - 7,081,144 Equipment Maintenance 752 7,236,229 7,164,608 - (4,450,802) - (472,403) 9,477,632 800 MHz Equipment 754 2,120,129 596,870 - (866,000) - - 1,850,999 Compensated Absence Fund 760 5,817,473 2,822,523 - (2,030,000) - - 6,609,996 Operating Fund 761 8,311,546 8,103,646 - (8,205,367) - - 8,209,826 Conversion Fund 762 (7,854,163) - - - - - (7,854,163) Information Technology Fund - Operations 764 700,547 5,351,829 - (5,240,149) - (812,227) (0) Information Technology Fund - Strategic 765 3,425,118 2,082,598 - (1,687,298) - - 3,820,419 SubTotal - Internal Service Funds 53,924,997 35,723,374 - (35,799,343) - (1,284,630) 52,564,398 Total - All Funds 152,293,183$ 345,292,838$ 45,429,762$ (309,114,306)$ (35,506,078)$ (44,088,278)$ 154,307,120$ 56 Fund / Account 2019-20 Estimated Fund Balance 2020-21 Revised Revenue Transfers In Transfers Out 2020-21 Revised Expenditures 2020-21 Revised Capital Improvements 2020-21 Actual Year End Fund Balance General Fund - 219,183,932 22,353,835 3,512,410 228,051,765 - (0) Inter-Fund Transfers - - 17,324,821 27,298,413 - - - NonspendableReserve for Inventories 258,557 - - - - - 258,557 Reserve for LT Receivables 10,676,659 - - 1,250,000 - - 9,426,659 Reserve for Prepaid Items 928,899 - - - - - 928,899 Restricted Affordable Housing Reserve 1,321,736 - 35,000 1,200,000 - - 156,736 PEG Fees 2,083,364 - 325,388 19,915 - - 2,388,837 ADA Education & Training 247,590 - 36,057 20,000 - - 263,647 Hoag Homeless Contribution 600,000 - - 400,000 - - 200,000 Oceanfront Encroachment 1,457,744 - 242,000 - - - 1,699,744 CommittedEncumbrances 2,075,632 - - 2,075,632 - - - In Lieu Parking Fees 135,179 - 26,700 - - - 161,879 City Manager AssignmentsNewport Beach Arts Foundation 115,000 - - - - - 115,000 (VNB) Public Benefit 478,720 - 150,000 - - - 628,720 Fair Value Adjustment 2,005,108 - - 2,005,108 - - - Unassigned - Contingency Reserve 52,618,059 - 2,697,265 - - - 55,315,324 Residual Fund Balance 24,081,225 - 15,383,180 - - 8,698,045 TOTAL 99,083,472 219,183,932 43,191,066 53,164,658 228,051,765 - 80,242,047 General Fund Capital Projects 8,590,006 - - - - 12,552,065 1,650,000 Inter-Fund Transfers - - 8,137,059 2,525,000 - - - Tidelands Operating FundAppropriation Reserve - 11,898,775 1,051,570 196,500 3,101,661 1,299,264 2,903,706 Inter-Fund Transfers - - 1,524,322 6,973,536 - - - Fair Value Adj. Reserve 393,946 - - 393,946 - - - CIP Reapproprtns (Rebudget)40,027 - - 40,027 - - - Reserve for Encumbrances 617,597 - - 617,597 - - - Upper Bay Reserve 1,099,953 - 156,500 - - - 1,256,453 Oil and Gas 720,000 - 40,000 - - - 760,000 Harbor & Beaches Capital Plan FundAppropriation Reserve 14,774,114 2,756,176 1,624,418 - - 12,238,074 11,416,634 Inter-Fund Transfers - - 4,500,000 - - - - Fair Value Adj. Reserve 544,626 - - 544,626 - - - CIP Reapproprtns (Rebudget)415,325 - - 415,325 - - - Reserve for Encumbrances 664,467 - - 664,467 - - - SUMMARY OF ADOPTED 2020-21 YEAR END FUND BALANCES 57 Fund / Account 2019-20 Estimated Fund Balance 2020-21 Revised Revenue Transfers In Transfers Out 2020-21 Revised Expenditures 2020-21 Revised Capital Improvements 2020-21 Actual Year End Fund Balance SUMMARY OF ADOPTED 2020-21 YEAR END FUND BALANCES Asset Forfeiture FundAppropriations Reserve 843,314 15,772 19,340 - 555,218 - 323,208 Fair Value Adj. Reserve 19,340 - - 19,340 - - - OTS Grant Fund - 357,858 - - 357,858 - - SLESF - COPS FundAppropriations Reserve - 200,000 - - 200,000 - - CDBG Fund - Appropriations Reserve - 793,610 - - 793,610 - - State Gas Tax FundAppropriations Reserve - 1,885,478 2,722,721 - - 4,533,068 75,131 CIP Reapproprtns (Rebudget)379,505 - - 379,505 - - - Fair Value Adj. Reserve 83,667 - - 83,667 - - - Reserve for Encumbrances 2,259,549 - - 2,259,549 - - - SB1 Gas Tax RMRA FundAppropriations Reserve - 1,485,221 1,608,152 - - 2,781,222 312,151 CIP Reapproprtns (Rebudget)- -- - - - - Fair Value Adj. Reserve 43,271 - - 43,271 - - - Reserve for Encumbrances 1,564,881 - - 1,564,881 - - - Measure M FundMeasure M 2 917,378 1,710,382 1,217,011 - - 3,280,218 564,553 Measure M 2 Fair Val Adj. Resv 66,022 - - 66,022 - - - Measure M 2 Encumbrances 1,150,989 - - 1,150,989 - - - Competitive (397,867) 4,102,930 25,000 - - 3,710,996 19,067 Contributions FundMisc. Cooperative Projects (19,087) 1,303,706 - - - 1,286,178 (1,559) PCH Relinquishment 1,872,884 36,533 - - - 1,832,240 77,177 Environmental Contributions 310,369 3,917,467 - - - 4,072,168 155,668 20A Contributions (337,065) 6,710,126 - - - 6,373,061 - AQMD FundAppropriations Reserve 851,588 116,734 370,897 - - 342,998 996,221 Fair Value Adj. Reserve 27,899 - - 27,899 - - - Reserve for Encumbrance 36,338 - - 36,338 - - - CIP Reapproprtns (Rebudget)306,660 - - 306,660 - - - Transportation and Circulation FundAppropriations Reserve 2,211,339 194,004 425,623 - - 365,790 2,465,176 Fair Value Adj. Reserve 59,833 - - 59,833 - - - CIP Reapproprtns (Rebudget)365,790 - - 365,790 - - - 58 Fund / Account 2019-20 Estimated Fund Balance 2020-21 Revised Revenue Transfers In Transfers Out 2020-21 Revised Expenditures 2020-21 Revised Capital Improvements 2020-21 Actual Year End Fund Balance SUMMARY OF ADOPTED 2020-21 YEAR END FUND BALANCES Building Excise Tax FundAppropriations Reserve 485,082 205,956 12,123 - - 250,000 453,161 Fair Value Adj. Reserve 11,123 - - 11,123 - - - CIP Reapproprtns (Rebudget)1,000 - - 1,000 - - - Environmental Liability FundAppropriation Reserve 8,378,553 793,829 226,631 - 657,762 6,610 8,734,641 Fair Value Adj. Reserve 203,273 - - 203,273 - - - Reserve for Encumbrances 6,610 - - 6,610 - - - Reserve for Prepaid Items 16,748 - - 16,748 - - - Fostering Interest in Nature (FiiN) FundAppropriation Reserve 1,299,140 23,910 33,792 - 147,000 - 1,209,842 Fair Value Adj. Reserve 33,792 - - 33,792 - - - Small Business Grant FundAppropriation Reserve 1,951 2,413,427 1,668 - 2,413,427 - 3,619 Fair Value Adj. Reserve 1,668 - - 1,668 - - - Debt Service FundAppropriation Reserve 1,159,386 2,245,490 - - 10,165,295 - 1,158,636 Inter-Fund Transfers - - 7,919,055 - - - - Reserve for Debt Service - - - - - - - Assessment District ProjectsAppropriation Reserve 3,453,633 5,935,049 902,595 - - 9,724,941 684,725 Inter-Fund Transfers - - 400,000 281,611 - - - Reserve for CIOSA 281,611 - - 281,611 - - - Reserve for Encumbrances 568,538 - - 568,538 - - - Fair Value Adj. Reserve 52,446 - - 52,446 - - - Facilities Financing Plan (FFP)Appropriations Reserve 12,187,449 517,184 19,948,665 10,086,310 - - 22,566,988 Reserve for Park-in-Lieu 4,446,847 287,375 - 4,734,222 - - - Fair Value Adj. Reserve 412,543 - - 106,646 - - 305,897 59 Fund / Account 2019-20 Estimated Fund Balance 2020-21 Revised Revenue Transfers In Transfers Out 2020-21 Revised Expenditures 2020-21 Revised Capital Improvements 2020-21 Actual Year End Fund Balance SUMMARY OF ADOPTED 2020-21 YEAR END FUND BALANCES Major Facilities Replacement - Misc FFP 14,996 - - - - 3,068 - Inter-Fund Transfers - - - 11,928 - - - Civic Center Fund 1,777,512 33,101 - - (1,505) 51,806 537,459 Inter-Fund Transfers - - - 1,222,853 - - - Parks & Community Centers 3,839,683 - - - - 9,993,790 747,370 Inter-Fund Transfers - - 6,901,477 - - - - Sunset Ridge Park 105,951 78 - - - 9,000 0 Inter-Fund Transfers - - - 97,029 - - - Junior Lifeguards (50,137) - - - - 319,500 (369,637)Fire Station Rebuild 11,319,452 9,763,634 - - 221,501 9,589,361 1,772,224 Inter-Fund Transfers - - - 9,500,000 - - - Strategic Planning 157,239 2,026 - - - - 0 Inter-Fund Transfers - - - 159,265 - - - West Newport Community Ctr 344,281 6,663 - - - - 0 Inter-Fund Transfers - - - 350,944 - - - Newport Uptown Undergrounding 3,302 - - - - - 3,302 Balboa Village Parking Mgmt District 1,044,327 419,110 - - - 313,432 1,150,005 Neighborhood Enhancement 4,961,273 39 - - - 2,311,077 2,366,000 Inter-Fund Transfers - - 2,339,014 2,623,249 - - - Facilities Maintenance Plan 2,557,547 11,644 - - - 2,893,722 1,041,723 Inter-Fund Transfers - - 1,366,254 - - - - Insurance Reserve FundUninsured claims reserve 4,299,990 2,087,488 - 1,000,000 3,417,166 - 1,970,312 Workers Comp Reserve 22,131,716 4,887,007 - 1,000,000 3,570,062 - 22,448,661 General Liability Reserve 10,388,339 4,890,805 - - 5,530,000 9,749,144 Retiree Medical FundOperating Fund 559,104 8,087,442 - - 335,000 - 8,311,546 Conversion Fund - - - - 7,854,163 - (7,854,163) Compensated Absence FundAppropriation Reserve 5,069,178 2,778,295 - - 2,030,000 - 5,817,473 Information Technology Fund - OperationsAppropriations Reserve 3,286,862 5,317,476 - - 5,635,555 - 700,547 Inter-Fund Transfers - - 81,764 2,350,000 - - - Information Technology FundAppropriation Reserve 6,255,137 2,042,643 - - 5,172,662 - 3,425,118 Inter-Fund Transfers - - 350,000 50,000 - - - 60 Fund / Account 2019-20 Estimated Fund Balance 2020-21 Revised Revenue Transfers In Transfers Out 2020-21 Revised Expenditures 2020-21 Revised Capital Improvements 2020-21 Actual Year End Fund Balance SUMMARY OF ADOPTED 2020-21 YEAR END FUND BALANCES Equipment FundEquipment Maintenance - 2,467,195 - - 2,286,853 - 180,342 Equip Replacement - All Other 9,286,440 2,870,327 500,000 100,000 9,365,136 - 3,191,631 Equip Replacement - PD 3,152,166 799,965 - 100,000 1,001,760 - 2,850,372 Equip Replacement - Fire 895,784 360,100 - 100,000 142,000 - 1,013,884 800 MHz Equipment 446,425 - - - - - - Inter-Fund Transfers - - - 446,425 - - - Parking Equipment 1,648,273 400,000 - 100,000 666,000 - 1,282,273 Recreation Equipment 1,006,421 201,435 - 100,000 270,000 - 837,856 16,435,509 7,099,023 500,000 946,425 13,731,748 - 9,356,358 Water Enterprise Fund Water Operations Residual Working Capital (11,782,771) 30,140,017 20,550,472 10,431,169 28,326,550 150,000 - Operations & Maintenance 8,903,507 - 444,255 - - - 9,347,762 Stabilization Reserve - - 2,786,914 - - - 2,786,914 Capital Reserve 20,331,760 - - 16,575,090 - - 3,756,670 Fair Value Adj. Reserve 523,673 - - 523,673 - - - Reserve for Encumbrances 3,451,709 - - 3,451,709 - - - Water CapitalReserve for Future Infrastructure 10,733,815 - 10,282,371 - - 20,508,950 507,236 CIP Reapproprtns (Rebudget)537,500 - - 537,500 - - - Fair Value Adj. Reserve 294,235 - - 294,235 - - - Reserve for Encumbrances 2,250,636 - - 2,250,636 - - - 35,244,064 30,140,017 34,064,012 34,064,012 28,326,550 20,658,950 16,398,582 Wastewater Enterprise FundResidual Working Capital (18,018) 4,269,427 2,220,462 1,187,024 4,340,781 944,066 - Stabilization Reserve 1,983,367 - 187,024 1,950,630 - - 219,761 Fair Value Adj. Reserve 50,583 - - 50,583 - - - Reserve for Encumbrances 219,249 - - 219,249 - - - Reserve for Future Infrastructure 1,079,548 - 1,590,625 - - 1,749,697 920,476 Fair Value Adj. Reserve 46,077 - - 46,077 - - - Reserve for Encumbrances 544,548 - - 544,548 - - - Ackerman Donation FundAppropriations Reserve - 23,513 29,790 - - - 53,303 Approprtns Reserve - Schlrshp 220,386 - - - 5,000 - 215,386 Approprtns Reserve - Hi Tech 193,465 - - - - - 193,465 Perm Scholrshp Endowmt Resv 193,195 - - - - - 193,195 Perm Equip Endowmt Resv 579,586 - - - - - 579,586 Fair Value Adj. Reserve 29,790 - - 29,790 - - - Newport Bay Dredging FundPermanent Endowment 3,857,000 105,966 - - - - 3,962,966 Appropriation Reserve 1,593,881 - - - - - 1,593,881 TOTAL 312,879,505 351,056,320 145,688,629 145,688,629 326,612,277 113,486,362 223,837,185 61 Fund / Account 2020-21 Estimated Fund Balance 2021-22 Adopted Revenue Transfers In Transfers Out 2021-22 Adopted Expenditures 2021-22 Adopted Capital Improvements 2021-22 Estimated Year End Fund Balance General Fund (0) 234,126,964 2,470,000 1,160,488 225,963,632 - 0 Inter-Fund Transfers - -10,727,159 20,200,000 - - - NonspendableReserve for Inventories 258,557 - - - - - 258,557 Reserve for LT Receivables 9,426,659 - - 1,250,000 - - 8,176,659 Reserve for Prepaid Items 928,899 - - - - - 928,899 RestrictedAffordable Housing Reserve 156,736 - 35,000 - - - 191,736 PEG Fees 2,388,837 - 331,896 - - - 2,720,733 ADA Education & Training 263,647 - 36,417 20,000 - - 280,064 Hoag Circulation Improvements 200,000 - 300,000 500,000 - - - Oceanfront Encroachment 1,699,744 - 248,500 700,000 - - 1,248,244 CommittedWorkers' Comp - - - - - Neighborhood Projects - - - - - Harbor and Beaches Master Plan - - - - - Facilities Financial Plan (FFP)- - - - - Encumbrances - - - - - In Lieu Parking Fees 161,879 - 26,700 - - - 188,579 CIP Reapproprtns (Rebudget)- - City Manager AssignmentsNewport Beach Arts Foundation 115,000 - - - - - 115,000 (VNB) Public Benefit 628,720 - 150,000 - - - 778,720 Business Tax Waiver Program - - - - - - - Fair Value Adjustment - - - - Unassigned Contingency Reserve 55,315,324 - - - - - 55,315,324 Residual Fund Balance 8,698,045 - 31,975 - - - 8,730,020 TOTAL 80,242,047 234,126,964 14,357,647 23,830,488 225,963,632 - 78,932,538 General Fund Capital Projects 1,650,000 - - - - 7,350,000 - Inter-Fund Transfers - 5,700,000 - - - Tidelands Operating Fund 2,903,706 12,337,908 - 198,000 3,136,238 2,464,848 (0) Inter-Fund Transfers - - 9,442,529 - - - Upper Bay Reserve 1,256,453 - 158,000 - - 360,000 1,054,453 Oil and Gas 760,000 - 40,000 - - - 800,000 Harbor & Beaches Capital Plan Fund Appropriation Reserve 11,416,634 4,068,509 - - - 2,625,000 17,360,144 Inter-Fund Transfers - 4,500,000 - - - - SUMMARY OF 2021-22 ADOPTED YEAR END FUND BALANCES 62 Fund / Account 2020-21 Estimated Fund Balance 2021-22 Adopted Revenue Transfers In Transfers Out 2021-22 Adopted Expenditures 2021-22 Adopted Capital Improvements 2021-22 Estimated Year End Fund Balance SUMMARY OF 2021-22 ADOPTED YEAR END FUND BALANCES Asset Forfeiture FundAppropriations Reserve 323,208 - - - 65,000 - 258,208 SLESF - COPS Fund - 200,000 - - 200,000 - - Appropriations Reserve - - - - - - - CDBG FundAppropriations Reserve - 385,974 - - 385,974 - - State Gas Tax FundAppropriations Reserve 75,131 2,198,765 - - - 2,084,550 189,346 SB1 Gas Tax RMRA FundAppropriations Reserve 312,151 1,707,227 - - - 2,000,000 19,378 Measure M FundMeasure M 2 564,553 1,707,812 - - - 2,200,000 72,365 Competitive 19,067 3,342,389 - - - - 3,361,455 Contributions Fund Misc. Cooperative Projects (1,559) 1,873,473 - - - 1,499,000 372,914 PCH Relinquishment 77,177 36,533 - - - - 113,710 Environmental Contributions 155,668 2,320,345 - - - 500,000 1,976,013 20A Contributions - 3,873,871 - - - - 3,873,871 AQMD FundAppropriations Reserve 996,221 116,734 - - - - 1,112,955 Transportation and Circulation FundAppropriations Reserve 2,465,176 - - - - - 2,465,176 Building Excise Tax Fund Appropriations Reserve 453,161 205,956 - - - 600,000 59,117 Environmental Liability FundAppropriation Reserve 8,734,641 864,392 - - 639,051 - 8,959,981 Fostering Interest in Nature (FiiN) FundAppropriation Reserve 1,209,842 23,910 - - 147,000 - 1,086,752 Small Business Grant FundAppropriation Reserve 3,619 - - - - - 3,619 63 Fund / Account 2020-21 Estimated Fund Balance 2021-22 Adopted Revenue Transfers In Transfers Out 2021-22 Adopted Expenditures 2021-22 Adopted Capital Improvements 2021-22 Estimated Year End Fund Balance SUMMARY OF 2021-22 ADOPTED YEAR END FUND BALANCES Debt Service FundAppropriation Reserve 1,158,636 2,194,366 - - 10,882,986 - 1,147,636 Inter-Fund Transfers - - 8,677,620 - - - - Assessment District ProjectsAppropriation Reserve 684,725 - - - - - 684,725 Facilities Financing Plan FundAppropriations Reserve 22,566,988 264,074 1,000,000 - - - 19,169,943 Inter-Fund Transfers - - 8,500,000 13,161,119 - - - Reserve for Park-in-Lieu - 2,666,875 - 1,000,000 - - 1,666,875 Major Facilities ReplacementCivic Center Fund 537,459 - - - - - 537,459 Parks & Community Centers 747,370 - - - 4,761,232 - Inter-Fund Transfers - - 4,013,862 - - - - Junior Lifeguards (369,637) - - - 100,000 - Inter-Fund Transfers - - 469,637 - - - Fire Station Rebuild 1,772,224 - - - - - 1,772,224 Newport Uptown Undergrounding 3,302 - - - - - 3,302 Balboa Village Parking Mgmt District 1,150,005 - - - - 1,000,000 150,005 Neighborhood Enhancement 2,366,000 - - - - 2,366,000 - Inter-Fund Transfers - - - - - - - Facilities Maintenance Plan (FMP)Appropriation Reserve 1,041,723 - - - - 1,500,000 1,041,723 Inter-Fund Transfers - - 1,500,000 - - - - Insurance Reserve FundUninsured Claims Reserve 1,970,312 2,670,000 - - 3,669,666 - 970,646 Workers Comp Reserve 22,448,661 3,519,300 - - 3,570,062 - 22,397,899 General Liability Reserve 9,749,144 3,412,000 - - 6,080,000 - 7,081,144 Retiree Medical FundOperating Fund 8,311,546 8,103,646 - - 335,000 - 16,080,193 Conversion Fund (7,854,163) - - - 7,870,367 - (15,724,530) Compensated Absence FundAppropriation Reserve 5,817,473 2,822,523 - - 2,030,000 - 6,609,996 64 Fund / Account 2020-21 Estimated Fund Balance 2021-22 Adopted Revenue Transfers In Transfers Out 2021-22 Adopted Expenditures 2021-22 Adopted Capital Improvements 2021-22 Estimated Year End Fund Balance SUMMARY OF 2021-22 ADOPTED YEAR END FUND BALANCES Information Technology Fund - OperationsAppropriations Reserve 700,547 5,351,829 - 5,240,149 - (0) Inter-Fund Transfers - - 812,227 - - - Information Technology Fund - Strategic - - Appropriation Reserve 3,425,118 2,082,598 - - 1,687,298 - 3,820,419 Equipment FundEquipment Maintenance 180,342 2,393,095 - - 2,101,035 - (0) Inter-Fund Transfers - - 472,403 - - - Equip Replacement - All Other 3,191,631 3,553,561 - - 1,281,009 - 5,464,183 Equip Replacement - PD 2,850,372 799,965 - - 926,758 - 2,723,579 Equip Replacement - Fire 1,013,884 417,987 - - 142,000 - 1,289,871 800 MHz Equipment - - - - - - - Parking Equipment 1,282,273 400,000 - - 666,000 - 1,016,273 Recreation Equipment 837,856 196,870 - - 200,000 - 834,726 Fair Value Adj. Reserve - - - - - - Reserve for Encumbrances - - - - - - - Water Enterprise FundWater OperationsResidual Working Capital - 30,407,380 874,303 3,348,442 27,933,241 - - Operations & Maintenace 9,347,762 - 129,792 - - 9,217,970 Stabilization Reserve 2,786,914 - 89,895 - - - 2,876,809 Capital Reserve 3,756,670 - - 744,511 - - 3,012,159 Water Capital Reserve for Future Infrastructure 507,236 - 3,258,547 - - 3,745,448 20,335 16,398,582 30,407,380 4,222,745 4,222,745 27,933,241 3,745,448 15,127,273 Wastewater Enterprise FundResidual Working Capital - 4,516,527 - 209,686 3,956,840 350,000 - Stabilization Reserve 219,761 - 209,686 - - 429,447 Reserve for Future Infrastructure 920,476 - - - - - 920,476 1,140,237 209,686 209,686 3,956,840 350,000 1,349,923 Ackerman Donation FundAppropriations Reserve 53,303 23,513 - - - - 76,816 Approprtns Reserve - Schlrshp 215,386 - - - 5,000 - 210,386 Approprtns Reserve - Hi Tech 193,465 - - - - - 193,465 Perm Scholrshp Endowmt Resv 193,195 - - - - - 193,195 Perm Equip Endowmt Resv 579,586 - - - - - 579,586 Newport Bay Dredging FundPermanent Endowment 3,962,966 105,966 - - - - 4,068,932 Appropriation Reserve 1,593,881 - - - - - 1,593,881 TOTAL 223,837,185 345,292,838 53,349,197 53,349,197 309,114,306 35,506,078 224,509,637 65 66 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01005001 - CITY COUNCIL AIRPORT ISSUES 467,153$ 52,322$ -$ -$ 0.00% 01005005 - CITY COUNCIL ADMIN 634,513$ 626,008$ 848,125$ 841,003$ -0.84% Grand Total 1,101,666$ 678,330$ 848,125$ 841,003$ -0.84% CITY COUNCIL DEPARTMENT $0.8 M, 0.4% $225.1 M, 99.6% % of General Fund Budget City Council Department Other General Fund Departments $106,345 $80,000 $60,000 $50,000 $45,000 $45,000 $40,000 $15,000 $6,000 $6,000 SERVICES PROFESSIONAL PUBLICATIONS & DUES NOC CITY GRANTS COMMUNITY SUPPORT SPECIAL EVENT SUPPORT FIREWORKS SPECIAL DEPT EXPENSE NOC TRAVEL & MEETINGS NOC DIST 1 DISCRETIONARY GRNT DIST 3 DISCRETIONARY GRNT Top Non-Personnel Budgeted Items -FY 22 67 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $260,651 $261,583 $332,176 $329,939 -0.67% 71 - SPECIAL PAYS $123,859 $127,400 $126,641 $127,783 0.90% 72 - BENEFITS $136,792 $134,183 $209,742 $202,157 -3.62% 74 - OTHER PAYS $0 $0 ($4,207)$0 -100.00% MAINTENANCE & OPERATIONS $841,015 $402,374 $492,900 $493,245 0.07% 81 - CONTRACT SERVICES $528,363 $74,302 $106,000 $106,345 0.33% 82 - GRANT OPERATING $80,000 $158,940 $155,000 $155,000 0.00% 84 - SUPPLIES & MATERIALS $99,819 $54,104 $89,000 $89,000 0.00% 85 - MAINTENANCE & REPAIR $0 $0 $150 $150 0.00% 86 - TRAVEL & TRAINING $30,330 $22,058 $15,750 $15,750 0.00% 87 - GENERAL EXPENSES $102,503 $92,970 $127,000 $127,000 0.00% INTERNAL SERVICE CHARGE $0 $14,373 $22,549 $17,318 -23.20% 88 - INTERNAL SVC CHARGE $0 $14,373 $22,549 $17,318 -23.20% CAPITAL EXPENDITURES $0 $0 $500 $500 0.00% 90 - CAPITAL EXPENDITURES $0 $0 $500 $500 0.00% Grand Total $1,101,666 $678,330 $848,125 $841,003 -0.84% CITY COUNCIL SUMMARY BY ACCOUNT TYPE $0.3 M$0.8 M$0.0 M$0.0 M$0.3 M$0.4 M$0.0 M$0.0 M$0.3 M$0.5 M$0.0 M$0.0 M$0.3 M$0.5 M$0.0 M$0.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 68 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $260,651 $261,583 $332,176 $329,939 -0.67% 71 - SPECIAL PAYS $123,859 $127,400 $126,641 $127,783 0.90% 715006 - COUNCIL ALLOWANCES $123,859 $127,400 $126,641 $127,783 0.90% 72 - BENEFITS $136,792 $134,183 $209,742 $202,157 -3.62% 721002 - CAFETERIA ALLOWANCE PT $88,502 $90,492 $156,709 $157,122 0.26% 722001 - PENSION EE NORMAL COST MISC $6,001 $6,028 $7,123 $7,186 0.89% 723002 - PENSION ER NORMAL COST MISC $9,139 $10,338 $14,618 $10,823 -25.96% 723004 - RETIREMENT PART TIME/TEMP $623 $644 $640 $646 0.89% 724001 - PENSION EE CONTRIB MISC ($6,017)($6,096)($7,123)($7,186)0.89% 725001 - PENSION UAL REQUIRED MISC $27,620 $22,990 $25,035 $25,246 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $9,641 $7,699 $8,622 $4,179 -51.53% 727016 - MEDICARE FRINGES $1,734 $1,774 $4,118 $4,140 0.55% 727019 - SURVIVOR BENEFIT ($452)$316 $0 $0 0.00% 74 - OTHER PAYS $0 $0 ($4,207)$0 -100.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($4,207)$0 -100.00% MAINTENANCE & OPERATIONS $841,015 $402,374 $492,900 $493,245 0.07% 81 - CONTRACT SERVICES $528,363 $74,302 $106,000 $106,345 0.33% 811008 - SERVICES PROFESSIONAL $528,363 $74,302 $106,000 $106,345 0.33% 82 - GRANT OPERATING $80,000 $158,940 $155,000 $155,000 0.00% 821006 - CITY GRANTS $80,000 $52,000 $60,000 $60,000 0.00% 821015 - COMMUNITY SUPPORT $0 $50,000 $50,000 $50,000 0.00% 821016 - SPECIAL EVENT SUPPORT $0 $56,940 $45,000 $45,000 0.00% 84 - SUPPLIES & MATERIALS $99,819 $54,104 $89,000 $89,000 0.00% 841007 - SUPPLIES OFFICE NOC $1,468 $4,926 $4,000 $4,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $57,350 $7,179 $40,000 $40,000 0.00% 841054 - FIREWORKS $41,000 $42,000 $45,000 $45,000 0.00% 85 - MAINTENANCE & REPAIR $0 $0 $150 $150 0.00% 851010 - MAINT & REPAIR EQUIPMENT $0 $0 $150 $150 0.00% 86 - TRAVEL & TRAINING $30,330 $22,058 $15,750 $15,750 0.00% 861001 - TRAVEL & MEETINGS NOC $30,330 $22,058 $15,000 $15,000 0.00% 861003 - TRAINING $0 $0 $750 $750 0.00% CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 69 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES $102,503 $92,970 $127,000 $127,000 0.00% 871002 - ADVERT & PUB RELATIONS $2,879 $2,606 $4,000 $4,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $374 $409 $1,000 $1,000 0.00% 871004 - PUBLICATIONS & DUES NOC $63,748 $65,456 $80,000 $80,000 0.00% 871008 - DIST 1 DISCRETIONARY GRNT $5,917 $6,000 $6,000 $6,000 0.00% 871009 - DIST 2 DISCRETIONARY GRNT $0 $0 $6,000 $6,000 0.00% 871010 - DIST 3 DISCRETIONARY GRNT $5,855 $6,000 $6,000 $6,000 0.00% 871011 - DIST 4 DISCRETIONARY GRNT $6,000 $2,000 $6,000 $6,000 0.00% 871012 - DIST 5 DISCRETIONARY GRNT $5,750 $4,500 $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 $5,981 $0 $6,000 $6,000 0.00% INTERNAL SERVICE CHARGE $0 $14,373 $22,549 $17,318 -23.20% 88 - INTERNAL SVC CHARGE $0 $14,373 $22,549 $17,318 -23.20% 881010 - WORKERS' COMP ISF MISC $0 $5,479 $7,559 $5,068 -32.96% 881012 - GENERAL LIABILITY INSURANCE $0 $6,877 $10,478 $7,531 -28.12% 881013 - UNINSURED CLAIMS CHARGE $0 $2,017 $4,512 $4,719 4.59% CAPITAL EXPENDITURES $0 $0 $500 $500 0.00% 90 - CAPITAL EXPENDITURES $0 $0 $500 $500 0.00% 911039 - OFFICE FURNITURE/FIXTURES $0 $0 $500 $500 0.00% Grand Total $1,101,666 $678,330 $848,125 $841,003 -0.84% 70 71 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01010005 - CITY CLERK ADMIN 1,017,456$ 975,119$ 1,081,539$ 1,075,305$ -0.58% 01010101 - ELECTIONS 93,579$ 507$ 125,000$ 5,000$ -96.00% Grand Total 1,111,034$ 975,626$ 1,206,539$ 1,080,305$ -10.46% CITY CLERK DEPARTMENT $1.1 M, 0.48% $224.9 M, 99.52% % of General Fund Budget City Clerk Department Other General Fund Departments $32,000 $27,000 $6,000 $4,000 $3,500 $2,000 $2,000 $1,100 $800 $600 ADVERT & PUB RELATIONS SERVICES PROFESSIONAL SUPPLIES OFFICE NOC TRAVEL & MEETINGS NOC TRAINING SERVICES CITY PRINT CONTRACT POSTAGE/FREIGHT/EXPRESS NOC PUBLICATIONS & DUES NOC HARDWARE MONITOR/PRINTER MAINT & REPAIR NOC Top Non-Personnel Budgeted Items -FY 22 72 FY 20 FY 21 FY 22 Full-Time 5.00 5.00 5.00 Part-Time (FTE)1.00 1.00 1.00 Full-Time FY 22 1.00 1.00 1.00 1.00 1.00 Part-Time (FTE)FY 22 1.00Department Assistant - PT CITY CLERK PERSONNEL Administrative Assistant City Clerk Records Specialist Assistant City Clerk Department Assistant 73 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $811,911 $746,163 $871,090 $854,677 -1.88% 70 - REGULAR SALARIES $487,734 $444,549 $564,621 $548,000 -2.94% 71 - SPECIAL PAYS $1,083 $1,086 $1,080 $1,080 0.00% 72 - BENEFITS $308,691 $300,528 $322,673 $304,997 -5.48% 73 - LUMP SUM PAYS $14,403 $0 $0 $0 0.00% 74 - OTHER PAYS $0 $0 ($17,284)$600 -103.47% MAINTENANCE & OPERATIONS $144,605 $76,284 $185,000 $80,000 -56.76% 81 - CONTRACT SERVICES $108,747 $26,775 $149,000 $29,000 -80.54% 84 - SUPPLIES & MATERIALS $9,471 $6,718 $6,000 $6,000 0.00% 85 - MAINTENANCE & REPAIR ($244)$28 $1,600 $1,600 0.00% 86 - TRAVEL & TRAINING $5,524 $2,527 $7,500 $7,500 0.00% 87 - GENERAL EXPENSES $21,107 $40,236 $20,900 $35,900 71.77% INTERNAL SERVICE CHARGE $154,519 $153,179 $150,449 $145,628 -3.20% 88 - INTERNAL SVC CHARGE $154,519 $153,179 $150,449 $145,628 -3.20% Grand Total $1,111,034 $975,626 $1,206,539 $1,080,305 -10.46% CITY CLERK SUMMARY BY ACCOUNT TYPE $0.8 M$0.1 M$0.2 M$0.0 M$0.7 M$0.2 M$0.0 M$0.9 M$0.2 M$0.2 M$0.0 M$0.9 M$0.1 M$0.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 74 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $811,911 $746,163 $871,090 $854,677 -1.88% 70 - REGULAR SALARIES $487,734 $444,549 $564,621 $548,000 -2.94% 711001 - SALARIES MISCELLANEOUS $465,895 $417,582 $510,397 $491,574 -3.69% 711003 - SALARIES PART TIME $21,838 $26,967 $54,224 $56,425 4.06% 71 - SPECIAL PAYS $1,083 $1,086 $1,080 $1,080 0.00% 712004 - CERTIFICATION PAY $1,083 $1,086 $1,080 $1,080 0.00% 72 - BENEFITS $308,691 $300,528 $322,673 $304,997 -5.48% 721001 - CAFETERIA ALLOWANCE FT $111,881 $98,615 $112,035 $112,230 0.17% 722001 - PENSION EE NORMAL COST MISC $43,020 $39,778 $45,545 $48,164 5.75% 723002 - PENSION ER NORMAL COST MISC $34,374 $34,321 $44,435 $46,054 3.64% 723004 - RETIREMENT PART TIME/TEMP $0 $0 $1,936 $0 -100.00% 724001 - PENSION EE CONTRIB MISC ($63,546)($57,932)($65,688)($71,381)8.67% 725001 - PENSION UAL REQUIRED MISC $107,756 $111,027 $106,423 $107,322 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $37,596 $37,183 $36,652 $17,765 -51.53% 727001 - CAR ALLOWANCE $2,928 $4,827 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $2,888 $2,092 $1,920 $1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION $5,900 $6,098 $6,240 $5,564 -10.83% 727012 - LIFE INSURANCE $525 $455 $525 $525 -0.04% 727013 - EMP ASSISTANCE PROGRAM $102 $85 $98 $98 0.00% 727015 - UNEMPLOYMENT EXPENSE $1,722 $0 $0 $0 0.00% 727016 - MEDICARE FRINGES $7,496 $6,825 $9,887 $9,731 -1.58% 727019 - SURVIVOR BENEFIT ($33)$336 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $0 $0 $0 $5,000 0.00% 728003 - COMPENSATED ABSENCES $16,082 $16,818 $17,864 $17,205 -3.69% 73 - LUMP SUM PAYS $14,403 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $14,403 $0 $0 $0 0.00% 74 - OTHER PAYS $0 $0 ($17,284)$600 -103.47% 713001 - OVERTIME MISC & 1/2 TIME $0 $0 $600 $600 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($17,884)$0 -100.00% MAINTENANCE & OPERATIONS $144,605 $76,284 $185,000 $80,000 -56.76% 81 - CONTRACT SERVICES $108,747 $26,775 $149,000 $29,000 -80.54% 811008 - SERVICES PROFESSIONAL $108,010 $25,935 $147,000 $27,000 -81.63% 811027 - SERVICES CITY PRINT CONTRACT $737 $840 $2,000 $2,000 0.00% 84 - SUPPLIES & MATERIALS $9,471 $6,718 $6,000 $6,000 0.00% 841007 - SUPPLIES OFFICE NOC $9,471 $6,707 $6,000 $6,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $0 $11 $0 $0 0.00% CITY CLERK SUMMARY BY ACCOUNT DETAIL 75 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CITY CLERK SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR ($244)$28 $1,600 $1,600 0.00% 851007 - AUTOMOTIVE FUEL/WASH $20 $28 $0 $0 0.00% 851010 - MAINT & REPAIR EQUIPMENT ($482)$0 $500 $500 0.00% 851013 - PRINTER MAINT/SUPPLIES $0 $0 $500 $500 0.00% 851037 - MAINT & REPAIR NOC $217 $0 $600 $600 0.00% 86 - TRAVEL & TRAINING $5,524 $2,527 $7,500 $7,500 0.00% 861001 - TRAVEL & MEETINGS NOC $3,027 $1,868 $4,000 $4,000 0.00% 861003 - TRAINING $2,496 $659 $3,500 $3,500 0.00% 87 - GENERAL EXPENSES $21,107 $40,236 $20,900 $35,900 71.77% 871002 - ADVERT & PUB RELATIONS $17,842 $38,654 $17,000 $32,000 88.24% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $1,411 $1,123 $2,000 $2,000 0.00% 871004 - PUBLICATIONS & DUES NOC $1,223 $459 $1,100 $1,100 0.00% 871018 - HARDWARE MONITOR/PRINTER $631 $0 $800 $800 0.00% INTERNAL SERVICE CHARGE $154,519 $153,179 $150,449 $145,628 -3.20% 88 - INTERNAL SVC CHARGE $154,519 $153,179 $150,449 $145,628 -3.20% 881004 - IT ISF OPERATING CHARGE $68,284 $67,893 $54,062 $57,319 6.02% 881005 - IT ISF REPLACEMENT CHARGE $9,203 $11,325 $9,361 $9,652 3.11% 881010 - WORKERS' COMP ISF MISC $19,538 $18,576 $18,207 $12,832 -29.52% 881012 - GENERAL LIABILITY INSURANCE $36,559 $24,022 $26,195 $19,409 -25.91% 881013 - UNINSURED CLAIMS CHARGE $0 $7,045 $11,281 $15,074 33.62% 881014 - ANNUAL OPEB CHARGE $20,935 $24,318 $31,343 $31,343 0.00% Grand Total $1,111,034 $975,626 $1,206,539 $1,080,305 -10.46% 76 77 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01015005 - CITY ATTORNEY ADMIN 1,963,963$ 1,989,498$ 2,213,230$ 2,230,458$ 0.78% 01015151 - CITY ATTORNEY OUTSIDE COUNSEL 456,381$ 294,590$ 495,000$ 495,000$ 0.00% Grand Total 2,420,344$ 2,284,088$ 2,708,230$ 2,725,458$ 0.64% CITY ATTORNEY DEPARTMENT $2.7 M, 1.21% $223.2 M, 98.79% % of General Fund Budget City Attorney Department Other General Fund Departments $29,000 $23,000 $9,000 $7,500 $7,000 $6,100 $5,750 $1,500 $1,300 $1,156 LIB MATRLS ONLINE REFRNCE SERVICES PROFESSIONAL SOFTWARE LICENSE RENEWAL TRAVEL & MEETINGS NOC PUBLICATIONS & DUES NOC SUPPLIES OFFICE NOC TRAINING POSTAGE/FREIGHT/EXPRESS NOC LIBRARY MATERIALS SERVICES CITY PRINT CONTRACT Top Non-Personnel Budgeted Items -FY 22 78 FY 20 FY 21 FY 22 Full-Time 7.00 7.00 7.00 Part-Time (FTE)1.60 1.60 1.60 Full-Time FY 22 1.00 1.00 1.00 3.00 1.00 Part-Time (FTE)FY 22 1.60Paralegal - PT CITY ATTORNEY PERSONNEL Administrative Assistant to the City Attorney City Attorney Paralegal Assistant City Attorney Deputy City Attorney 79 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $1,615,607 $1,666,797 $1,855,301 $1,900,838 2.45% 70 - REGULAR SALARIES $1,050,412 $1,143,922 $1,239,311 $1,280,950 3.36% 72 - BENEFITS $544,341 $522,860 $662,371 $618,688 -6.59% 73 - LUMP SUM PAYS $20,363 $0 $0 $0 0.00% 74 - OTHER PAYS $490 $15 ($46,381)$1,200 -102.59% MAINTENANCE & OPERATIONS $123,833 $84,370 $91,306 $91,306 0.00% 81 - CONTRACT SERVICES $63,750 $26,369 $24,156 $24,156 0.00% 84 - SUPPLIES & MATERIALS $34,408 $28,521 $36,400 $36,400 0.00% 86 - TRAVEL & TRAINING $14,933 $14,578 $13,250 $13,250 0.00% 87 - GENERAL EXPENSES $10,742 $14,902 $17,500 $17,500 0.00% INTERNAL SERVICE CHARGE $680,904 $532,687 $761,623 $733,314 -3.72% 88 - INTERNAL SVC CHARGE $224,523 $238,097 $266,623 $238,314 -10.62% 89 - RISK MANAGEMENT $456,381 $294,590 $495,000 $495,000 0.00% Grand Total $2,420,344 $2,284,088 $2,708,230 $2,725,458 0.64% CITY ATTORNEY SUMMARY BY ACCOUNT TYPE $1.6 M$0.7 M$0.0 M$1.7 M$0.5 M$0.0 M$1.9 M$0.8 M$0.0 M$1.9 M$0.7 M$0.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 80 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $1,615,607 $1,666,797 $1,855,301 $1,900,838 2.45% 70 - REGULAR SALARIES $1,050,412 $1,143,922 $1,239,311 $1,280,950 3.36% 711001 - SALARIES MISCELLANEOUS $911,175 $1,017,143 $1,098,286 $1,137,457 3.57% 711003 - SALARIES PART TIME $139,237 $126,778 $141,024 $143,492 1.75% 72 - BENEFITS $544,341 $522,860 $662,371 $618,688 -6.59% 721001 - CAFETERIA ALLOWANCE FT $112,695 $112,674 $156,709 $157,122 0.26% 721002 - CAFETERIA ALLOWANCE PT $6,618 $6,769 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $67,759 $72,811 $90,356 $93,252 3.20% 723002 - PENSION ER NORMAL COST MISC $74,754 $98,278 $120,012 $119,237 -0.65% 723004 - RETIREMENT PART TIME/TEMP $1,885 $0 $0 $0 0.00% 724001 - PENSION EE CONTRIB MISC ($125,317)($144,419)($161,110)($166,523)3.36% 725001 - PENSION UAL REQUIRED MISC $248,571 $220,186 $283,136 $285,527 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $86,729 $73,739 $97,511 $47,262 -51.53% 727001 - CAR ALLOWANCE $8,647 $8,446 $8,400 $8,400 0.00% 727003 - CELL PHONE STIPEND $4,192 $4,798 $4,800 $4,800 0.00% 727004 - RHS $2.50 CONTRIBUTION $2,023 $7,543 $2,880 $2,678 -7.01% 727012 - LIFE INSURANCE $665 $726 $735 $735 -0.04% 727013 - EMP ASSISTANCE PROGRAM $130 $136 $138 $138 0.00% 727015 - UNEMPLOYMENT EXPENSE $0 $6,241 $0 $0 0.00% 727016 - MEDICARE FRINGES $17,626 $17,466 $20,364 $21,049 3.36% 727019 - SURVIVOR BENEFIT $180 $428 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $0 $0 $0 $5,200 0.00% 728003 - COMPENSATED ABSENCES $37,184 $37,038 $38,440 $39,811 3.57% 73 - LUMP SUM PAYS $20,363 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $20,363 $0 $0 $0 0.00% 74 - OTHER PAYS $490 $15 ($46,381)$1,200 -102.59% 713001 - OVERTIME MISC & 1/2 TIME $490 $15 $1,200 $1,200 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($47,581)$0 -100.00% MAINTENANCE & OPERATIONS $123,833 $84,370 $91,306 $91,306 0.00% 81 - CONTRACT SERVICES $63,750 $26,369 $24,156 $24,156 0.00% 811008 - SERVICES PROFESSIONAL $63,422 $26,009 $23,000 $23,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT $328 $360 $1,156 $1,156 0.00% 84 - SUPPLIES & MATERIALS $34,408 $28,521 $36,400 $36,400 0.00% 841007 - SUPPLIES OFFICE NOC $6,187 $4,124 $6,100 $6,100 0.00% 841052 - LIBRARY MATERIALS $949 $2,432 $1,300 $1,300 0.00% 841053 - LIB MATRLS ONLINE REFRNCE $27,272 $21,965 $29,000 $29,000 0.00% CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 81 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING $14,933 $14,578 $13,250 $13,250 0.00% 861001 - TRAVEL & MEETINGS NOC $12,573 $5,320 $7,500 $7,500 0.00% 861003 - TRAINING $2,360 $9,258 $5,750 $5,750 0.00% 87 - GENERAL EXPENSES $10,742 $14,902 $17,500 $17,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $968 $664 $1,500 $1,500 0.00% 871004 - PUBLICATIONS & DUES NOC $5,256 $5,334 $7,000 $7,000 0.00% 871017 - SOFTWARE LICENSE RENEWAL $4,518 $8,904 $9,000 $9,000 0.00% INTERNAL SERVICE CHARGE $680,904 $532,687 $761,623 $733,314 -3.72% 88 - INTERNAL SVC CHARGE $224,523 $238,097 $266,623 $238,314 -10.62% 881004 - IT ISF OPERATING CHARGE $52,824 $61,305 $59,682 $59,748 0.11% 881005 - IT ISF REPLACEMENT CHARGE $6,834 $10,944 $10,338 $11,018 6.58% 881010 - WORKERS' COMP ISF MISC $38,906 $45,147 $40,774 $28,164 -30.93% 881012 - GENERAL LIABILITY INSURANCE $70,934 $49,852 $60,673 $38,429 -36.66% 881013 - UNINSURED CLAIMS CHARGE $0 $14,619 $26,129 $31,928 22.19% 881014 - ANNUAL OPEB CHARGE $55,025 $56,230 $69,027 $69,027 0.00% 89 - RISK MANAGEMENT $456,381 $294,590 $495,000 $495,000 0.00% 891020 - OUTSIDE COUNSEL ADVISORY $98,937 $63,558 $100,000 $100,000 0.00% 891021 - OUTSIDE COUNSEL SPEC LIT $343,647 $221,652 $370,000 $370,000 0.00% 891022 - OUTSIDE COUNSEL CODE ENF $13,797 $9,380 $25,000 $25,000 0.00% CAPITAL EXPENDITURES $0 $234 $0 $0 0.00% 90 - CAPITAL EXPENDITURES $0 $234 $0 $0 0.00% 911001 - OFFICE EQUIPMENT $0 $234 $0 $0 0.00% Grand Total $2,420,344 $2,284,088 $2,708,230 $2,725,458 0.64% 82 83 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01020001 ‐ CITY MANAGER AIRPORT ISSUES 11,538$ 164,581$ 350,000$ 350,000$ 0.00% 01020005 ‐ CITY MANAGER ADMIN 1,690,442$ 1,557,232$ 1,782,620$ 1,792,032$ 0.53% 01020201 ‐ CITY MGR PUBLIC INFO OFFICE 590,564$ 522,301$ 724,702$ 733,909$ 1.27% 01020202 ‐ CITY MGR ECONOMIC DEVELOPMENT 404,834$ 284,388$ 481,000$ 481,000$ 0.00% 0102041 ‐ CITY MGR OUTREACH SERVICES ‐$ ‐$ 205,000$ 1,215,000$ 492.68% 76420203 ‐ CITY MGR INFORMTN TECHNOLOGY 4,474,692$ 4,802,637$ 5,216,893$ 5,240,149$ 0.45% 7657650 ‐ IT REPLACEMENT 313,016$ 336,857$ 1,129,000$ 688,000$ ‐39.06% 7657651 ‐ IT STRATEGIC ERP 124,856$ 26,894$ ‐$ 325,801$ 0.00% 7657653 ‐ IT STRATEGIC 100,000$ 69,600$ 180,000$ 180,000$ 0.00% 7657654 ‐ PERMIT SYSTEM REPLACEMENT 87,319$ 328,346$ 1,834,847$ 493,496$ ‐73.10% Grand Total 7,797,260$ 8,092,835$ 11,904,062$ 11,499,387$ ‐3.40% CITY MANAGER DEPARTMENT $4.6 M, 2.02% $221.4 M, 97.98% % of General Fund Budget City Manager Department Other General Fund Departments $1,347,886 $1,300,000 $1,000,000 $255,000 $225,500 $190,000 $160,000 $150,000 $82,000 $75,000 SERVICES PROFESSIONAL SOFTWARE LICENSE RENEWAL OTHER AGENCY FEES SIGNATURE EVENT SUPPORT TELECOMM DATALINES PC REPLACEMENT COMMUNITY SUPPORT NBTV OPERATIONS/PROGRAM SPECIAL DEPT EXPENSE NOC MAINTENANCE COPIERS Top Non‐Personnel Budgeted Items ‐FY 22 84 FY 20 FY 21 FY 22 Full-Time 21.50 21.50 21.50 Part-Time (FTE)1.80 1.80 1.80 Full-Time FY 22 1.00 1.00 1.00 1.00 1.00 4.00 5.00 1.00 2.00 2.00 1.50 1.00 Part-Time (FTE)FY 22 0.50 0.50 0.80Management Analyst - PT IT Supervisor CITY MANAGER PERSONNEL Administrative Assistant to the Assistant City Manager City Manager Executive Assistant to the City Manager IT Analyst - Senior Assistant City Manager Deputy City Manager IT Analyst IT Manager IT Technician Public Information Officer Intern IT Technician - Senior GIS Technical Aide 85 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $4,141,233 $4,374,216 $4,565,138 $4,596,601 0.69% 70 ‐ REGULAR SALARIES $2,564,564 $2,715,306 $2,908,044 $2,942,601 1.19% 71 ‐ SPECIAL PAYS $5,536 $5,551 $5,520 $6,420 16.31% 72 ‐ BENEFITS $1,498,430 $1,625,756 $1,725,573 $1,612,204 ‐6.57% 73 ‐ LUMP SUM PAYS $59,680 $0 $0 $0 0.00% 74 ‐ OTHER PAYS $13,023 $27,603 ($73,999) $35,376 ‐147.81% MAINTENANCE & OPERATIONS $2,576,235 $2,490,741 $4,629,338 $5,027,961 8.61% 81 ‐ CONTRACT SERVICES $515,958 $621,325 $2,024,263 $2,347,886 15.99% 82 ‐ GRANT OPERATING $0 $284,000 $415,000 $415,000 0.00% 83 ‐ UTILITIES $169,883 $169,759 $200,500 $225,500 12.47% 84 ‐ SUPPLIES & MATERIALS $425,405 $34,972 $117,000 $127,000 8.55% 85 ‐ MAINTENANCE & REPAIR $54,531 $50,421 $95,965 $95,965 0.00% 86 ‐ TRAVEL & TRAINING $35,896 $37,106 $46,810 $46,810 0.00% 87 ‐ GENERAL EXPENSES $1,374,561 $1,293,158 $1,729,800 $1,769,800 2.31% INTERNAL SERVICE CHARGE $628,363 $675,840 $709,417 $719,828 1.47% 88 ‐ INTERNAL SVC CHARGE $628,363 $675,840 $709,417 $719,828 1.47% CAPITAL EXPENDITURES $451,429 $552,038 $2,000,169 $1,154,996 ‐42.26% 90 ‐ CAPITAL EXPENDITURES $451,429 $552,038 $2,000,169 $1,154,996 ‐42.26% Grand Total $7,797,260 $8,092,835 $11,904,062 $11,499,387 ‐3.40% CITY MANAGER SUMMARY BY ACCOUNT TYPE $4.1 M$2.6 M$4.4 M$2.5 M$4.6 M$4.6 M$2.0 M$4.6 M$5.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 86 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $4,141,233 $4,374,216 $4,565,138 $4,596,601 0.69% 70 ‐ REGULAR SALARIES $2,564,564 $2,715,306 $2,908,044 $2,942,601 1.19% 711001 ‐ SALARIES MISCELLANEOUS $2,538,667 $2,657,870 $2,806,537 $2,840,685 1.22% 711003 ‐ SALARIES PART TIME $25,897 $57,436 $101,506 $101,916 0.40% 71 ‐ SPECIAL PAYS $5,536 $5,551 $5,520 $6,420 16.31% 712004 ‐ CERTIFICATION PAY $5,536 $5,551 $5,520 $6,420 16.31% 72 ‐ BENEFITS $1,498,430 $1,625,756 $1,725,573 $1,612,204 ‐6.57% 721001 ‐ CAFETERIA ALLOWANCE FT $469,414 $467,117 $481,321 $482,589 0.26% 722001 ‐ PENSION EE NORMAL COST MISC $219,361 $226,240 $249,887 $252,590 1.08% 723002 ‐ PENSION ER NORMAL COST MISC $178,735 $218,861 $257,733 $248,324 ‐3.65% 723004 ‐ RETIREMENT PART TIME/TEMP $804 $4 $1,314 $1,336 1.74% 724001 ‐ PENSION EE CONTRIB MISC ($325,726) ($347,968) ($376,078) ($379,282) 0.85% 725001 ‐ PENSION UAL REQUIRED MISC $583,853 $546,371 $650,847 $656,343 0.84% 725003 ‐ PENSION UAL DISCRETIONARY MISC $203,711 $182,977 $224,150 $108,643 ‐51.53% 727001 ‐ CAR ALLOWANCE $15,604 $15,686 $15,600 $15,600 0.00% 727003 ‐ CELL PHONE STIPEND $16,344 $16,872 $17,340 $17,340 0.00% 727004 ‐ RHS $2.50 CONTRIBUTION $21,258 $40,580 $41,225 $30,849 ‐25.17% 727005 ‐ HYBRID CONTRIB DEPT DIRECTOR $204 $0 $1,200 $1,200 0.00% 727012 ‐ LIFE INSURANCE $2,221 $2,212 $2,258 $2,247 ‐0.50% 727013 ‐ EMP ASSISTANCE PROGRAM $435 $417 $423 $423 0.00% 727014 ‐ OTHER BENEFITS $12,022 $0 $0 $0 0.00% 727016 ‐ MEDICARE FRINGES $40,738 $42,316 $49,824 $50,076 0.51% 727019 ‐ SURVIVOR BENEFIT ($68) $1,243 $0 $0 0.00% 727020 ‐ DEFERRED COMP CITY CONTRIB $0 $10,330 $10,300 $24,500 137.86% 728003 ‐ COMPENSATED ABSENCES $89,029 $92,704 $98,229 $99,425 1.22% 729015 ‐ CONTRA PENSION EXP (GASB 68)$30,248 $168,845 $0 $0 0.00% 729016 ‐ CONTRA OPEB EXP (GASB 75) ($59,757) ($59,051) $0 $0 0.00% 73 ‐ LUMP SUM PAYS $59,680 $0 $0 $0 0.00% 714001 ‐ LUMP SUM PAYMENT $59,680 $0 $0 $0 0.00% 74 ‐ OTHER PAYS $13,023 $27,603 ($73,999) $35,376 ‐147.81% 713001 ‐ OVERTIME MISC & 1/2 TIME $2,886 $17,516 $25,076 $25,076 0.00% 713009 ‐ STAND BY PAY $10,136 $10,087 $10,300 $10,300 0.00% 715005 ‐ SALARY & BENEFIT SAVINGS $0 $0 ($109,375)$0 ‐100.00% CITY MANAGER SUMMARY BY ACCOUNT DETAIL 87 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CITY MANAGER SUMMARY BY ACCOUNT DETAIL MAINTENANCE & OPERATIONS $2,576,235 $2,490,741 $4,629,338 $5,027,961 8.61% 81 ‐ CONTRACT SERVICES $515,958 $621,325 $2,024,263 $2,347,886 15.99% 811008 ‐ SERVICES PROFESSIONAL $515,527 $620,703 $2,024,263 $1,347,886 ‐33.41% 811027 ‐ SERVICES CITY PRINT CONTRACT $432 $622 $0 $0 0.00% 841060 ‐ OTHER AGENCY FEES $0 $0 $0 $1,000,000 0.00% 82 ‐ GRANT OPERATING $0 $284,000 $415,000 $415,000 0.00% 821015 ‐ COMMUNITY SUPPORT $0 $40,000 $160,000 $160,000 0.00% 821017 ‐ SIGNATURE EVENT SUPPORT $0 $244,000 $255,000 $255,000 0.00% 83 ‐ UTILITIES $169,883 $169,759 $200,500 $225,500 12.47% 831001 ‐ TELECOMM DATALINES $162,673 $164,044 $200,500 $225,500 12.47% 831002 ‐ UTILITIES TELEPHONE $7,210 $5,715 $0 $0 0.00% 84 ‐ SUPPLIES & MATERIALS $425,405 $34,972 $117,000 $127,000 8.55% 841007 ‐ SUPPLIES OFFICE NOC $6,206 $8,208 $8,000 $8,000 0.00% 841015 ‐ SPECIAL DEPT SUPPLIES NOC $10,625 $22,023 $22,000 $22,000 0.00% 841046 ‐ SPECIAL DEPT EXPENSE NOC $406,675 $2,570 $82,000 $82,000 0.00% 841049 ‐ III PROGRAM $1,407 $1,000 $5,000 $5,000 0.00% 841065 ‐ COMPUTER SUPPLY MEMORY/HD $492 $1,171 $0 $0 0.00% 85 ‐ MAINTENANCE & REPAIR $54,531 $50,421 $95,965 $95,965 0.00% 851007 ‐ AUTOMOTIVE FUEL/WASH $842 $561 $1,500 $1,500 0.00% 851010 ‐ MAINT & REPAIR EQUIPMENT $14,785 $12,253 $15,565 $15,565 0.00% 851011 ‐ MAINTENANCE COPIERS $38,050 $37,583 $75,000 $75,000 0.00% 851013 ‐ PRINTER MAINT/SUPPLIES $854 $0 $3,900 $3,900 0.00% 851037 ‐ MAINT & REPAIR NOC $0 $25 $0 $0 0.00% 86 ‐ TRAVEL & TRAINING $35,896 $37,106 $46,810 $46,810 0.00% 861001 ‐ TRAVEL & MEETINGS NOC $28,763 $34,892 $28,810 $28,810 0.00% 861003 ‐ TRAINING $7,133 $2,214 $18,000 $18,000 0.00% 87 ‐ GENERAL EXPENSES $1,374,561 $1,293,158 $1,729,800 $1,769,800 2.31% 871002 ‐ ADVERT & PUB RELATIONS $5,110 $1,060 $2,500 $2,500 0.00% 871003 ‐ POSTAGE/FREIGHT/EXPRESS NOC $1,277 $587 $6,800 $6,800 0.00% 871004 ‐ PUBLICATIONS & DUES NOC $30,431 $5,713 $10,500 $10,500 0.00% 871017 ‐ SOFTWARE LICENSE RENEWAL $935,233 $954,268 $1,260,000 $1,300,000 3.17% 871018 ‐ HARDWARE MONITOR/PRINTER $8,728 $9,324 $0 $0 0.00% 871019 ‐ NETWORK EQUIPMENT $38,021 $29,783 $60,000 $60,000 0.00% 871020 ‐ PC REPLACEMENT $166,018 $162,691 $190,000 $190,000 0.00% 871021 ‐ HARDWARE MAINTENANCE $44,380 $10,859 $50,000 $50,000 0.00% 871041 ‐ NBTV OPERATIONS/PROGRAM $145,365 $118,873 $150,000 $150,000 0.00% 88 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CITY MANAGER SUMMARY BY ACCOUNT DETAIL INTERNAL SERVICE CHARGE $628,363 $675,840 $709,417 $719,828 1.47% 88 ‐ INTERNAL SVC CHARGE $628,363 $675,840 $709,417 $719,828 1.47% 881001 ‐ EQUIP MAINT ISF $9,008 $12,925 $9,500 $9,000 ‐5.26% 881003 ‐ VEHICLE REPLACE ISF $3,918 $3,918 $4,477 $4,509 0.71% 881004 ‐ IT ISF OPERATING CHARGE $157,676 $169,189 $176,266 $196,143 11.28% 881005 ‐ IT ISF REPLACEMENT CHARGE $43,132 $57,930 $77,711 $81,769 5.22% 881010 ‐ WORKERS' COMP ISF MISC $82,708 $101,907 $78,821 $57,125 ‐27.53% 881012 ‐ GENERAL LIABILITY INSURANCE $195,959 $150,861 $132,680 $114,123 ‐13.99% 881013 ‐ UNINSURED CLAIMS CHARGE $0 $44,241 $57,138 $84,335 47.60% 881014 ‐ ANNUAL OPEB CHARGE $135,962 $134,869 $172,824 $172,824 0.00% CAPITAL EXPENDITURES $451,429 $552,038 $2,000,169 $1,154,996 ‐42.26% 90 ‐ CAPITAL EXPENDITURES $451,429 $552,038 $2,000,169 $1,154,996 ‐42.26% 911001 ‐ OFFICE EQUIPMENT $0 $1,327 $500 $500 0.00% 911002 ‐ PC REPLACEMENT PROGRAM $80 $0 $0 $0 0.00% 911003 ‐ SOFTWARE LICENSES $87,633 $154,032 $587,669 $183,496 ‐68.78% 911004 ‐ COMPUTER EQUIPMENT $65,861 $105,107 $100,000 $100,000 0.00% 911005 ‐ COPIER PURCHASES $105,573 $48,316 $88,000 $88,000 0.00% 911020 ‐ EQUIPMENT RENOVATION $0 $0 $0 $200,000 0.00% 911022 ‐ MOBILE DATA COMPUTING $0 $22,752 $291,000 $50,000 ‐82.82% 911024 ‐ EQUIPMENT N.O.C.$100,000 $69,600 $100,000 $100,000 0.00% 911027 ‐ SOFTWARE LICENSE NEW $22,656 $73,857 $410,000 $410,000 0.00% 911039 ‐ OFFICE FURNITURE/FIXTURES $969 $1,296 $3,000 $3,000 0.00% 911050 ‐ ILS REPLACEMENT $0 $68,134 $400,000 $0 ‐100.00% 911055 ‐ PEG EQUIPMENT $68,658 $7,618 $20,000 $20,000 0.00% Grand Total $7,797,260 $8,092,835 $11,904,062 $11,499,387 ‐3.40% 89 90 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01025005 - HUMAN RESOURCES 41,315$ 2,832,149$ 3,423,267$ 3,448,725$ 0.74% 01025251 - PERSONNEL MGMT & RECRUITING 1,933,671$ 304$ -$ -$ 0.00% 01025252 - RISK MANAGEMENT & BENEFITS 906,750$ 133$ -$ -$ 0.00% Grand Total 2,881,736$ 2,832,585$ 3,423,267$ 3,448,725$ 0.74% HUMAN RESOURCES DEPARTMENT $3.4 M, 1.53% $222.5 M, 98.47% % of General Fund Budget Human Resources Department Other General Fund Departments $287,266 $145,000 $98,500 $70,000 $49,542 $17,000 $16,458 $15,000 $10,500 $10,000 SERVICES ADMINISTRATIVE SERVICES PROFESSIONAL TUITION REIMBURSEMENT TRAINING CITY WIDE SERVICES PHYSICALS WELLNESS PROGRAM EMPLOYEE RECOGNITION SUPPLIES OFFICE NOC TRAINING TRAVEL & MEETINGS NOC Top Non-Personnel Budgeted Items -FY 22 91 FY 20 FY 21 FY 22 Full-Time 11.00 11.00 11.00 Part-Time (FTE)1.25 1.25 1.25 Full-Time FY 22 1.00 1.00 2.00 1.00 4.00 2.00 Part-Time (FTE)FY 22 0.75 0.50 Human Resources Manager Human Resources Analyst Student Aide HUMAN RESOURCES PERSONNEL Administrative Assistant to the HR Director Department Assistant Human Resources Analyst - Senior Human Resources Director Human Resources Specialist II 92 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $1,706,803 $1,809,045 $2,092,708 $2,084,190 -0.41% 70 - REGULAR SALARIES $1,046,032 $1,120,941 $1,326,346 $1,326,553 0.02% 71 - SPECIAL PAYS $0 $1,024 $1,800 $1,800 0.00% 72 - BENEFITS $630,885 $686,878 $809,544 $751,037 -7.23% 73 - LUMP SUM PAYS $27,000 $0 $0 $0 0.00% 74 - OTHER PAYS $2,886 $203 ($44,982)$4,800 -110.67% MAINTENANCE & OPERATIONS $568,253 $554,029 $729,966 $739,966 1.37% 81 - CONTRACT SERVICES $358,223 $380,705 $479,308 $487,308 1.67% 84 - SUPPLIES & MATERIALS $37,551 $21,903 $49,458 $49,458 0.00% 86 - TRAVEL & TRAINING $92,300 $73,902 $88,500 $90,500 2.26% 87 - GENERAL EXPENSES $80,180 $77,519 $112,700 $112,700 0.00% INTERNAL SERVICE CHARGE $601,991 $468,596 $595,593 $619,569 4.03% 88 - INTERNAL SVC CHARGE $300,677 $334,731 $342,678 $366,654 7.00% 89 - RISK MANAGEMENT $301,314 $133,865 $252,915 $252,915 0.00% CAPITAL EXPENDITURES $4,688 $915 $5,000 $5,000 0.00% 90 - CAPITAL EXPENDITURES $4,688 $915 $5,000 $5,000 0.00% Grand Total $2,881,736 $2,832,585 $3,423,267 $3,448,725 0.74% HUMAN RESOURCES SUMMARY BY ACCOUNT TYPE $1.7 M$0.6 M$0.6 M$0.0 M$1.8 M$0.6 M$0.5 M$0.0 M$2.1 M$0.7 M$0.6 M$0.0 M$2.1 M$0.7 M$0.6 M$0.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 93 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $1,706,803 $1,809,045 $2,092,708 $2,084,190 -0.41% 70 - REGULAR SALARIES $1,046,032 $1,120,941 $1,326,346 $1,326,553 0.02% 711001 - SALARIES MISCELLANEOUS $1,002,845 $1,031,648 $1,229,393 $1,226,046 -0.27% 711003 - SALARIES PART TIME $43,186 $89,294 $96,953 $100,507 3.67% 71 - SPECIAL PAYS $0 $1,024 $1,800 $1,800 0.00% 712006 - BILINGUAL PAY $0 $1,024 $1,800 $1,800 0.00% 72 - BENEFITS $630,885 $686,878 $809,544 $751,037 -7.23% 721001 - CAFETERIA ALLOWANCE FT $213,282 $209,763 $246,257 $246,906 0.26% 721002 - CAFETERIA ALLOWANCE PT $1,459 $2,463 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $81,707 $85,779 $104,392 $104,663 0.26% 723002 - PENSION ER NORMAL COST MISC $77,607 $94,008 $122,734 $117,288 -4.44% 723004 - RETIREMENT PART TIME/TEMP $368 $406 $647 $667 3.13% 724001 - PENSION EE CONTRIB MISC ($134,581)($144,690)($168,562)($170,372)1.07% 725001 - PENSION UAL REQUIRED MISC $231,853 $263,160 $296,231 $298,733 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $80,896 $88,131 $102,021 $49,448 -51.53% 727001 - CAR ALLOWANCE $4,813 $4,827 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $7,444 $7,576 $8,640 $7,680 -11.11% 727004 - RHS $2.50 CONTRIBUTION $6,342 $16,148 $24,989 $24,023 -3.87% 727012 - LIFE INSURANCE $952 $1,092 $1,155 $1,153 -0.21% 727013 - EMP ASSISTANCE PROGRAM $186 $205 $216 $216 0.00% 727015 - UNEMPLOYMENT EXPENSE $0 $391 $0 $0 0.00% 727016 - MEDICARE FRINGES $16,453 $17,234 $22,931 $22,921 -0.05% 727019 - SURVIVOR BENEFIT ($152)$666 $0 $0 0.00% 728003 - COMPENSATED ABSENCES $42,256 $39,720 $43,091 $42,911 -0.42% 73 - LUMP SUM PAYS $27,000 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $27,000 $0 $0 $0 0.00% 74 - OTHER PAYS $2,886 $203 ($44,982)$4,800 -110.67% 713001 - OVERTIME MISC & 1/2 TIME $2,886 $203 $4,800 $4,800 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($49,782)$0 -100.00% MAINTENANCE & OPERATIONS $568,253 $554,029 $729,966 $739,966 1.37% 81 - CONTRACT SERVICES $358,223 $380,705 $479,308 $487,308 1.67% 811005 - SERVICES ADMINISTRATIVE $184,902 $214,172 $287,266 $287,266 0.00% 811008 - SERVICES PROFESSIONAL $121,029 $111,807 $145,000 $145,000 0.00% 811016 - SERVICES PHYSICALS $48,644 $52,888 $41,542 $49,542 19.26% 811027 - SERVICES CITY PRINT CONTRACT $3,648 $1,837 $5,500 $5,500 0.00% HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 94 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS $37,551 $21,903 $49,458 $49,458 0.00% 841005 - EMPLOYEE RECOGNITION $8,845 $6,374 $16,458 $16,458 0.00% 841007 - SUPPLIES OFFICE NOC $11,806 $6,128 $15,000 $15,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $594 $1,597 $1,000 $1,000 0.00% 841051 - WELLNESS PROGRAM $16,306 $7,804 $17,000 $17,000 0.00% 86 - TRAVEL & TRAINING $92,300 $73,902 $88,500 $90,500 2.26% 861001 - TRAVEL & MEETINGS NOC $7,547 $8,978 $8,000 $10,000 25.00% 861003 - TRAINING $5,185 $4,305 $10,500 $10,500 0.00% 861005 - TRAINING CITY WIDE $79,568 $60,618 $70,000 $70,000 0.00% 87 - GENERAL EXPENSES $80,180 $77,519 $112,700 $112,700 0.00% 871002 - ADVERT & PUB RELATIONS $6,832 $578 $6,000 $6,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $3,374 $1,406 $2,500 $2,500 0.00% 871004 - PUBLICATIONS & DUES NOC $1,533 $2,258 $5,700 $5,700 0.00% 871015 - TUITION REIMBURSEMENT $68,441 $73,277 $98,500 $98,500 0.00% INTERNAL SERVICE CHARGE $601,991 $468,596 $595,593 $619,569 4.03% 88 - INTERNAL SVC CHARGE $300,677 $334,731 $342,678 $366,654 7.00% 881004 - IT ISF OPERATING CHARGE $99,033 $118,838 $127,294 $164,231 29.02% 881005 - IT ISF REPLACEMENT CHARGE $15,921 $24,144 $20,776 $19,543 -5.93% 881010 - WORKERS' COMP ISF MISC $42,200 $48,737 $40,425 $28,653 -29.12% 881012 - GENERAL LIABILITY INSURANCE $78,214 $61,173 $56,029 $42,575 -24.01% 881013 - UNINSURED CLAIMS CHARGE $0 $17,939 $24,129 $37,627 55.94% 881014 - ANNUAL OPEB CHARGE $65,309 $63,900 $74,025 $74,025 0.00% 89 - RISK MANAGEMENT $301,314 $133,865 $252,915 $252,915 0.00% 891008 - BENEFITS $36,081 $5,265 $20,000 $20,000 0.00% 891010 - RECRUITING $164,590 $124,190 $162,915 $162,915 0.00% 891020 - OUTSIDE COUNSEL ADVISORY $100,643 $4,410 $70,000 $70,000 0.00% CAPITAL EXPENDITURES $4,688 $915 $5,000 $5,000 0.00% 90 - CAPITAL EXPENDITURES $4,688 $915 $5,000 $5,000 0.00% 911001 - OFFICE EQUIPMENT $4,688 $915 $5,000 $5,000 0.00% Grand Total $2,881,736 $2,832,585 $3,423,267 $3,448,725 0.74% 95 96 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01030005 - FINANCE ADMIN 1,267,988$ 1,308,072$ 1,414,020$ 1,522,641$ 7.68% 01030301 - BUDGET 1,817,966$ 1,703,877$ 2,134,254$ 2,122,062$ -0.57% 01030302 - ACCOUNTING 1,057,898$ 1,096,494$ 1,158,595$ 1,138,566$ -1.73% 0103031 - REVENUE SERVICES 2,378,481$ 2,520,324$ 2,741,605$ 2,673,690$ -2.48% 0103032 - PARKING LOTS & METERS 1,826,882$ 1,944,820$ 2,125,495$ 2,210,660$ 4.01% Grand Total 8,349,216$ 8,573,587$ 9,573,969$ 9,667,618$ 0.98% FINANCE DEPARTMENT $9.7 M, 4.28% $216.3 M, 95.72% % of General Fund Budget Finance Department Other General Fund Departments $1,492,187 $751,740 $61,000 $42,000 $40,537 $18,250 $16,750 $11,600 $10,800 $10,550 PARKING METER CONTRACT SERVICES PROFESSIONAL SERVICES AUDIT SERVICES ACCOUNTING POSTAGE/FREIGHT/EXPRESS NOC TRAVEL & MEETINGS NOC TRAINING SUPPLIES CHECKS/INVOICES/FORMS SERVICES CITY PRINT CONTRACT SUPPLIES OFFICE NOC Top Non-Personnel Budgeted Items -FY 22 97 FY 20 FY 21 FY 22 Full-Time 32.00 33.00 33.00 Part-Time (FTE)4.55 4.55 4.55 Full-Time FY 22 2.00 Accountant - Senior 1.00 1.00 Budget Analyst 2.00 2.00 Buyer 1.00 1.00 Deputy Finance Director 1.00 1.00 Finance Manager 2.00 2.00 Fiscal Clerk - Senior 6.00 1.00 Fiscal Specialist 6.00 1.00 Purchasing and Contracts Administrator 1.00 1.00 Revenue Manager 1.00 Part-Time (FTE)FY 22 1.85 1.70 1.00Student Aide Fiscal Clerk Fiscal Specialist - Confidential License Supervisor Revenue Auditor Fiscal Clerk, Senior - PT Fiscal Specialist - PT Finance Director/City Treasurer FINANCE PERSONNEL Accountant Administrative Assistant (Confidential) Budget Analyst - Senior Buyer - Senior 98 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $5,136,362 $5,132,748 $5,759,354 $5,756,313 -0.05% 70 - REGULAR SALARIES $3,119,921 $3,217,205 $3,614,057 $3,634,618 0.57% 71 - SPECIAL PAYS $8,685 $5,861 $5,160 $5,160 0.00% 72 - BENEFITS $1,921,720 $1,907,948 $2,252,134 $2,090,375 -7.18% 73 - LUMP SUM PAYS $81,000 $0 $0 $0 0.00% 74 - OTHER PAYS $5,036 $1,734 ($111,997)$26,160 -123.36% MAINTENANCE & OPERATIONS $1,998,343 $2,117,885 $2,397,901 $2,488,698 3.79% 81 - CONTRACT SERVICES $1,890,492 $2,016,793 $2,257,591 $2,361,347 4.60% 83 - UTILITIES $5,535 $5,653 $6,816 $8,700 27.64% 84 - SUPPLIES & MATERIALS $15,141 $27,504 $36,325 $26,225 -27.80% 85 - MAINTENANCE & REPAIR $5,855 $6,101 $3,507 $3,657 4.28% 86 - TRAVEL & TRAINING $36,242 $16,320 $35,000 $35,000 0.00% 87 - GENERAL EXPENSES $45,078 $45,515 $58,662 $53,769 -8.34% INTERNAL SERVICE CHARGE $1,206,196 $1,321,862 $1,405,814 $1,411,707 0.42% 88 - INTERNAL SVC CHARGE $1,206,196 $1,321,862 $1,405,814 $1,411,707 0.42% CAPITAL EXPENDITURES $8,315 $1,091 $10,900 $10,900 0.00% 90 - CAPITAL EXPENDITURES $8,315 $1,091 $10,900 $10,900 0.00% Grand Total $8,349,216 $8,573,587 $9,573,969 $9,667,618 0.98% FINANCE SUMMARY BY ACCOUNT TYPE $5.1 M$2.0 M$1.2 M$.0 M$5.1 M$2.1 M$1.3 M$.0 M$5.8 M$2.4 M$1.4 M$.0 M$5.8 M$2.5 M$1.4 M$.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 99 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $5,136,362 $5,132,748 $5,759,354 $5,756,313 -0.05% 70 - REGULAR SALARIES $3,119,921 $3,217,205 $3,614,057 $3,634,618 0.57% 711001 - SALARIES MISCELLANEOUS $2,984,212 $3,040,881 $3,365,492 $3,377,154 0.35% 711003 - SALARIES PART TIME $135,709 $176,324 $248,565 $257,465 3.58% 71 - SPECIAL PAYS $8,685 $5,861 $5,160 $5,160 0.00% 712004 - CERTIFICATION PAY $1,564 $1,569 $1,560 $1,560 0.00% 712006 - BILINGUAL PAY $7,121 $4,292 $3,600 $3,600 0.00% 72 - BENEFITS $1,921,720 $1,907,948 $2,252,134 $2,090,375 -7.18% 721001 - CAFETERIA ALLOWANCE FT $625,689 $618,737 $738,771 $740,718 0.26% 721002 - CAFETERIA ALLOWANCE PT $0 $6,420 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $288,195 $292,053 $331,449 $326,648 -1.45% 723002 - PENSION ER NORMAL COST MISC $201,641 $245,619 $304,000 $297,055 -2.28% 723004 - RETIREMENT PART TIME/TEMP $2,276 $0 $0 $1,286 0.00% 724001 - PENSION EE CONTRIB MISC ($397,784)($418,253)($468,059)($469,027)0.21% 725001 - PENSION UAL REQUIRED MISC $734,799 $696,045 $822,126 $829,069 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $256,376 $233,099 $283,138 $137,233 -51.53% 727001 - CAR ALLOWANCE $4,813 $4,827 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $7,539 $6,993 $8,640 $8,640 0.00% 727004 - RHS $2.50 CONTRIBUTION $34,188 $47,971 $45,872 $28,340 -38.22% 727012 - LIFE INSURANCE $3,206 $3,197 $3,361 $3,158 -6.05% 727013 - EMP ASSISTANCE PROGRAM $627 $600 $631 $651 3.12% 727015 - UNEMPLOYMENT EXPENSE $0 $5,569 $0 $0 0.00% 727016 - MEDICARE FRINGES $50,554 $50,376 $62,363 $63,603 1.99% 727019 - SURVIVOR BENEFIT ($92)$2,045 $0 $0 0.00% 728003 - COMPENSATED ABSENCES $109,693 $112,650 $115,043 $118,201 2.75% 73 - LUMP SUM PAYS $81,000 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $81,000 $0 $0 $0 0.00% 74 - OTHER PAYS $5,036 $1,734 ($111,997)$26,160 -123.36% 713001 - OVERTIME MISC & 1/2 TIME $5,036 $1,734 $26,160 $26,160 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($138,157)$0 -100.00% FINANCE SUMMARY BY ACCOUNT DETAIL 100 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change FINANCE SUMMARY BY ACCOUNT DETAIL MAINTENANCE & OPERATIONS $1,998,343 $2,117,885 $2,397,901 $2,488,698 3.79% 81 - CONTRACT SERVICES $1,890,492 $2,016,793 $2,257,591 $2,361,347 4.60% 811004 - EQUIPMENT RENTAL $3,646 $1,150 $3,620 $3,620 0.00% 811006 - SERVICES ACCOUNTING $41,121 $37,100 $42,000 $42,000 0.00% 811007 - SERVICES AUDIT $48,990 $48,945 $51,500 $61,000 18.45% 811008 - SERVICES PROFESSIONAL $522,020 $619,531 $711,627 $751,740 5.64% 811027 - SERVICES CITY PRINT CONTRACT $8,875 $9,227 $10,800 $10,800 0.00% 811030 - PARKING METER CONTRACT $1,265,840 $1,300,840 $1,438,044 $1,492,187 3.77% 83 - UTILITIES $5,535 $5,653 $6,816 $8,700 27.64% 831001 - TELECOMM DATALINES $342 $268 $456 $456 0.00% 831002 - UTILITIES TELEPHONE $936 $804 $1,560 $900 -42.31% 831004 - UTILITIES ELECTRICITY $4,257 $4,581 $4,800 $7,344 53.00% 84 - SUPPLIES & MATERIALS $15,141 $27,504 $36,325 $26,225 -27.80% 841007 - SUPPLIES OFFICE NOC $9,165 $9,040 $10,650 $10,550 -0.94% 841008 - SUPPLIES COMP SOFTWARE $0 $0 $10,000 $0 -100.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS $1,788 $15,764 $11,600 $11,600 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $96 $41 $400 $400 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $4,092 $2,660 $3,675 $3,675 0.00% 85 - MAINTENANCE & REPAIR $5,855 $6,101 $3,507 $3,657 4.28% 851007 - AUTOMOTIVE FUEL/WASH $934 $395 $1,007 $1,157 14.90% 851010 - MAINT & REPAIR EQUIPMENT $4,109 $5,162 $1,500 $1,500 0.00% 851013 - PRINTER MAINT/SUPPLIES $811 $543 $1,000 $1,000 0.00% 86 - TRAVEL & TRAINING $36,242 $16,320 $35,000 $35,000 0.00% 861001 - TRAVEL & MEETINGS NOC $22,475 $4,903 $18,250 $18,250 0.00% 861003 - TRAINING $13,767 $11,417 $16,750 $16,750 0.00% 87 - GENERAL EXPENSES $45,078 $45,515 $58,662 $53,769 -8.34% 871002 - ADVERT & PUB RELATIONS $0 $0 $500 $500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $38,723 $40,061 $45,380 $40,537 -10.67% 871004 - PUBLICATIONS & DUES NOC $3,915 $4,033 $9,090 $8,940 -1.65% 871006 - UNIFORM EXPENSE $222 $165 $542 $542 0.00% 871017 - SOFTWARE LICENSE RENEWAL $1,881 $1,256 $3,150 $3,250 3.17% 871018 - HARDWARE MONITOR/PRINTER $338 $0 $0 $0 0.00% 101 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change FINANCE SUMMARY BY ACCOUNT DETAIL INTERNAL SERVICE CHARGE $1,206,196 $1,321,862 $1,405,814 $1,411,707 0.42% 88 - INTERNAL SVC CHARGE $1,206,196 $1,321,862 $1,405,814 $1,411,707 0.42% 881001 - EQUIP MAINT ISF $31,227 $31,595 $10,500 $30,000 185.71% 881003 - VEHICLE REPLACE ISF $5,319 $5,319 $16,871 $27,134 60.83% 881004 - IT ISF OPERATING CHARGE $292,433 $334,991 $365,237 $364,494 -0.20% 881005 - IT ISF REPLACEMENT CHARGE $65,825 $93,610 $104,837 $107,400 2.45% 881006 - PARKING EQUIP CONTRIB $354,954 $400,000 $400,000 $400,000 0.00% 881010 - WORKERS' COMP ISF MISC $111,237 $113,408 $104,191 $67,425 -35.29% 881012 - GENERAL LIABILITY INSURANCE $177,532 $136,910 $135,472 $101,911 -24.77% 881013 - UNINSURED CLAIMS CHARGE $0 $40,150 $58,341 $102,977 76.51% 881014 - ANNUAL OPEB CHARGE $167,669 $165,879 $210,365 $210,365 0.00% CAPITAL EXPENDITURES $8,315 $1,091 $10,900 $10,900 0.00% 90 - CAPITAL EXPENDITURES $8,315 $1,091 $10,900 $10,900 0.00% 911001 - OFFICE EQUIPMENT $188 $0 $3,100 $3,100 0.00% 911003 - SOFTWARE LICENSES $5,000 $0 $0 $0 0.00% 911004 - COMPUTER EQUIPMENT $1,986 $1,091 $6,300 $6,300 0.00% 911015 - PARKING LOT INFRASTRUCTURE $0 $0 $0 $0 0.00% 911039 - OFFICE FURNITURE/FIXTURES $956 $0 $500 $500 0.00% Grand Total $8,349,216 $8,573,587 $9,573,969 $9,667,618 0.98% 102 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. 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. 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: POLICE MISSION STATEMENT OVERVIEW 103 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 0103511 - EMERGENCY PREPAREDNESS 215,478$ 310,937$ 232,549$ 227,507$ -2.17% 0103522 - POLICE IT 2,269,383$ 2,219,034$ 2,376,885$ 2,399,788$ 0.96% 01035351 - POLICE CHIEF 2,455,733$ 2,402,526$ 2,434,950$ 2,415,816$ -0.79% 01035352 - POLICE SUPPORT SERVICES 9,795,218$ 9,939,237$ 10,274,546$ 10,248,613$ -0.25% 01035353 - PATROL 29,203,905$ 29,768,888$ 30,271,855$ 30,824,412$ 1.83% 01035354 - TRAFFIC 6,408,627$ 6,816,321$ 7,087,495$ 7,140,510$ 0.75% 01035355 - DETECTIVES 11,094,156$ 12,049,721$ 12,616,515$ 12,439,008$ -1.41% 01035356 - FLEET MAINTENANCE 1,705,280$ 1,472,381$ 1,707,550$ 1,706,273$ -0.07% 11035 - OTS POLICE DEPT 261,581$ 193,104$ -$ -$ 0.00% 11135 - SLESF GRANT POLICE DEPT 195,834$ 206,333$ 200,000$ 200,000$ 0.00% Grand Total 63,605,195$ 65,378,481$ 67,202,345$ 67,601,926$ 0.59% POLICE DEPARTMENT $67.4 M, 29.83% $158.6 M, 70.17% % of General Fund Budget Police Department Other General Fund Departments $1,124,645 $530,000 $396,775 $326,435 $193,167 $189,101 $188,270 $186,473 $156,070 $151,343 SERVICES PROFESSIONAL CONTRACT SERVICES HELICOPTER SOFTWARE LICENSE RENEWAL AUTOMOTIVE FUEL/WASH TELECOMM DATALINES MAINT & REPAIR BUILDING PC REPLACEMENT UNIFORM EXPENSE ANIMAL SHELTER CONTRACTS TRAINING Top Non-Personnel Budgeted Items -FY 22 104 FY 20 FY 21 FY 22 Full-Time 232.00 232.00 232.00 Part-Time (FTE)14.87 14.87 14.87 Full-Time FY 22 1.00 4.00 1.00 1.00 3.00 2.00 26.00 3.00 1.00 1.00 3.00 3.00 1.00 8.00 1.00 1.00 1.00 1.00 3.00 2.00 1.00 11.00 3.00 8.00 1.00 1.00 112.00 25.00 1.00 1.00 1.00 Part-Time (FTE)FY 22 6.15 1.70 2.22 0.44 4.36 Computer Systems Manager (PD) POLICE PERSONNEL Administrative Assistant to the Police Chief Animal Control Officer - Senior Civilian Investigator Community Services Officer Animal Control Officer Civilian Custody Supervisor Civilian Supervisor Community Services Officer - Senior Police Dispatcher - Senior Crime Prevention Specialist Crime Scene Investigator - Senior Electronics Specialist (PD) Fiscal Services/Facilities Manager (PD) Police Chief Police Dispatcher IT Coordinator (PD) Police Assistant Chief Crime Analyst - Senior Crime Scene Investigator Custody Officer Emergency Services Coordinator IT Analyst Police Lieutenant Police Mechanic II Police Mechanic - Senior Police Officer Police Sergeant Police Dispatcher - PT Police Officer, Contract Reserve Police Officer Police Support Services Administrator Rangemaster - Armorer Station Officer Community Services Officer - PT Police Cadet 105 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $52,664,063 $53,833,042 $54,816,214 $55,913,082 2.00% 70 - REGULAR SALARIES $23,118,450 $23,409,929 $25,025,744 $25,606,251 2.32% 71 - SPECIAL PAYS $2,611,557 $2,668,455 $2,809,345 $3,006,800 7.03% 72 - BENEFITS $22,526,719 $23,543,418 $26,529,714 $24,704,509 -6.88% 73 - LUMP SUM PAYS $14,759 $0 $0 $0 0.00% 74 - OTHER PAYS $4,392,578 $4,211,241 $451,411 $2,595,522 474.98% MAINTENANCE & OPERATIONS $4,711,436 $4,584,942 $4,878,988 $5,132,029 5.19% 81 - CONTRACT SERVICES $1,703,020 $1,704,253 $1,845,067 $2,089,251 13.23% 82 - GRANT OPERATING $3,537 $3,222 $0 $0 0.00% 83 - UTILITIES $376,363 $387,771 $384,057 $388,399 1.13% 84 - SUPPLIES & MATERIALS $521,324 $684,120 $575,022 $575,022 0.00% 85 - MAINTENANCE & REPAIR $826,536 $729,608 $819,786 $819,848 0.01% 86 - TRAVEL & TRAINING $333,677 $228,900 $318,231 $318,231 0.00% 87 - GENERAL EXPENSES $946,979 $847,068 $936,825 $941,279 0.48% INTERNAL SERVICE CHARGE $6,217,114 $6,933,260 $7,499,448 $6,549,120 -12.67% 88 - INTERNAL SVC CHARGE $6,217,114 $6,933,260 $7,499,448 $6,549,120 -12.67% CAPITAL EXPENDITURES $12,582 $27,237 $7,695 $7,695 0.00% 90 - CAPITAL EXPENDITURES $12,582 $27,237 $7,695 $7,695 0.00% Grand Total $63,605,195 $65,378,481 $67,202,345 $67,601,926 0.59% POLICE SUMMARY BY ACCOUNT TYPE $52.7 M$.0 M$53.8 M$.0 M$54.8 M$.0 M$55.9 M$.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 106 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $52,664,063 $53,833,042 $54,816,214 $55,913,082 2.00% 70 - REGULAR SALARIES $23,118,450 $23,409,929 $25,025,744 $25,606,251 2.32% 711001 - SALARIES MISCELLANEOUS $6,757,184 $6,476,140 $6,625,874 $6,782,045 2.36% 711002 - SALARIES SAFETY $15,681,437 $16,200,217 $17,366,552 $17,766,781 2.30% 711003 - SALARIES PART TIME $679,829 $733,571 $1,033,319 $1,057,425 2.33% 71 - SPECIAL PAYS $2,611,557 $2,668,455 $2,809,345 $3,006,800 7.03% 712003 - NIGHT DIFFERENTIAL MISC $53,021 $54,029 $50,147 $50,147 0.00% 712004 - CERTIFICATION PAY $20,718 $22,437 $23,072 $22,710 -1.57% 712006 - BILINGUAL PAY $57,434 $67,841 $62,400 $84,600 35.58% 712007 - LONGEVITY PAY SAFETY $196,101 $88,466 $110,558 $102,909 -6.92% 712008 - MATRON PAY $4,943 $1,825 $6,500 $6,500 0.00% 712009 - SCHOLASTIC ACHIEVEMENT $773,749 $815,727 $822,209 $960,367 16.80% 712010 - EDUCATION RETENTION $84,435 $81,708 $84,007 $102,290 21.76% 712011 - HOLIDAY PAY MISCELLANEOUS $225,062 $209,247 $228,457 $229,438 0.43% 712012 - HOLIDAY PAY SAFETY $695,158 $718,994 $789,895 $779,503 -1.32% 712013 - PMA LEADERSHIP COMPENSATION $33,214 $32,901 $33,803 $26,928 -20.34% 712015 - LONGEVITY PAY MISC $0 $100,862 $122,395 $107,776 -11.94% 712016 - MOTOR OFFICER PAY $85,422 $86,467 $88,104 $88,496 0.45%712018 - CANINE PAY $32,893 $22,772 $33,898 $34,418 1.53% 712019 - SAFETY CERTIFICATION PAY $349,407 $365,176 $353,901 $410,717 16.05% 72 - BENEFITS $22,526,719 $23,543,418 $26,529,714 $24,704,509 -6.88% 721001 - CAFETERIA ALLOWANCE FT $4,130,521 $4,159,585 $4,647,406 $4,658,203 0.23% 721002 - CAFETERIA ALLOWANCE PT $24,800 $22,427 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $673,451 $645,744 $722,367 $703,823 -2.57% 722002 - PENSION EE NORMAL COST SAFETY $1,634,605 $1,698,213 $1,887,458 $1,937,318 2.64% 723002 - PENSION ER NORMAL COST MISC $522,136 $580,253 $663,523 $663,759 0.04% 723003 - PENSION ER NORMAL COST SAFETY $3,260,918 $3,479,970 $3,934,030 $3,985,704 1.31% 723004 - RETIREMENT PART TIME/TEMP $6,230 $6,883 $13,763 $16,130 17.20% 724001 - PENSION EE CONTRIB MISC ($942,460)($921,250)($971,105)($986,462)1.58% 724002 - PENSION EE CONTRIB SAFETY ($2,474,693)($2,547,246)($2,722,981)($2,806,152)3.05% 725001 - PENSION UAL REQUIRED MISC $1,618,150 $1,688,176 $1,784,914 $1,799,986 0.84% 725002 - PENSION UAL REQUIRED SAFETY $8,476,584 $8,830,861 $10,072,051 $10,170,492 0.98% 725003 - PENSION UAL DISCRETIONARY MISC $564,587 $565,358 $614,723 $297,947 -51.53% 725004 - PENSION UAL DISCRETIONARY SFTY $2,962,100 $2,974,073 $3,468,797 $1,683,493 -51.47% 727003 - CELL PHONE STIPEND $78,121 $78,241 $79,156 $85,440 7.94% 727004 - RHS $2.50 CONTRIBUTION $225,806 $390,956 $328,557 $293,454 -10.68% 727012 - LIFE INSURANCE $23,564 $23,418 $24,369 $22,426 -7.97% 727013 - EMP ASSISTANCE PROGRAM $4,639 $4,431 $4,566 $4,566 0.00% 727014 - OTHER BENEFITS $1,082 $0 $0 $0 0.00% 727015 - UNEMPLOYMENT EXPENSE $4,602 $10,287 $0 $0 0.00% 727016 - MEDICARE FRINGES $456,480 $451,612 $479,548 $491,638 2.52% 727018 - PORAC RET MED TRUST $226,732 $225,958 $232,831 $231,631 -0.52%727019 - SURVIVOR BENEFIT ($2,631)$13,989 $0 $0 0.00% POLICE SUMMARY BY ACCOUNT DETAIL 107 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change POLICE SUMMARY BY ACCOUNT DETAIL 727020 - DEFERRED COMP CITY CONTRIB $239,003 $331,089 $425,162 $591,906 39.22% 728003 - COMPENSATED ABSENCES $812,391 $830,392 $840,578 $859,208 2.22% 73 - LUMP SUM PAYS $14,759 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $14,759 $0 $0 $0 0.00% 74 - OTHER PAYS $4,392,578 $4,211,241 $451,411 $2,595,522 474.98% 713001 - OVERTIME MISC & 1/2 TIME $815,932 $843,031 $536,010 $536,010 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME $3,380,813 $3,161,877 $1,859,512 $1,859,512 0.00% 715004 - SALARY REIMBURSEMENT $195,834 $206,333 $200,000 $200,000 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($2,144,111)$0 -100.00% MAINTENANCE & OPERATIONS $4,711,436 $4,584,942 $4,878,988 $5,132,029 5.19% 81 - CONTRACT SERVICES $1,703,020 $1,704,253 $1,845,067 $2,089,251 13.23% 811004 - EQUIPMENT RENTAL $38,290 $34,447 $37,282 $37,282 0.00% 811008 - SERVICES PROFESSIONAL $882,309 $935,775 $892,271 $1,124,645 26.04% 811012 - SERVICES JANITORIAL $92,998 $111,614 $131,123 $137,723 5.03% 811025 - CONTRACT SERVICES HELICOPTER $459,375 $379,775 $530,000 $530,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT $19,719 $19,824 $15,416 $15,416 0.00% 811035 - COMPUTER CONSULTANTS $22,515 $5,665 $6,108 $6,108 0.00% 811047 - ANIMAL SHELTER CONTRACTS $122,596 $139,130 $153,860 $156,070 1.44% 841060 - OTHER AGENCY FEES $65,218 $78,024 $79,007 $82,007 3.80% 82 - GRANT OPERATING $3,537 $3,222 $0 $0 0.00% 821005 - EMPG GRANT EXPENSES $3,537 $3,222 $0 $0 0.00% 83 - UTILITIES $376,363 $387,771 $384,057 $388,399 1.13% 831001 - TELECOMM DATALINES $202,491 $201,346 $193,167 $193,167 0.00% 831002 - UTILITIES TELEPHONE $29,420 $29,036 $33,858 $33,858 0.00% 831003 - UTILITIES NATURAL GAS $4,499 $4,766 $5,000 $5,000 0.00% 831004 - UTILITIES ELECTRICITY $134,707 $145,301 $144,720 $149,062 3.00% 831005 - UTILITIES WATER $5,245 $7,322 $7,312 $7,312 0.00% 84 - SUPPLIES & MATERIALS $521,324 $684,120 $575,022 $575,022 0.00% 841007 - SUPPLIES OFFICE NOC $48,522 $51,222 $66,215 $66,215 0.00% 841010 - SUPPLIES COPY MACHINE $10,176 $10,521 $13,000 $13,000 0.00% 841011 - SUPPLIES AUTO PARTS EXPENSE $49,152 $73,232 $59,995 $59,995 0.00% 841013 - EOC EXPENSES $0 $579 $0 $0 0.00%841015 - SPECIAL DEPT SUPPLIES NOC $103,050 $173,505 $130,633 $130,633 0.00% 841016 - CERT PROGRAM SUPPLIES $1,022 $93 $0 $0 0.00% 841020 - PRISIONER CUSTODY EXPENSE $39,767 $30,145 $42,500 $42,500 0.00% 841022 - PHOTO EXPENSE $3,285 $0 $3,500 $3,500 0.00% 841023 - SHOOTING RANGE SUPPLIES $65,494 $104,730 $62,800 $62,800 0.00% 841024 - S.W.A.T. SUPPLIES $53,131 $50,651 $51,623 $51,623 0.00% 841025 - CANINE SUPPLIES $13,333 $7,601 $12,590 $12,590 0.00% 841044 - TOOLS INSTRUMENTS ETC $3,351 $6,403 $500 $500 0.00% 108 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change POLICE SUMMARY BY ACCOUNT DETAIL 841046 - SPECIAL DEPT EXPENSE NOC $79,002 $122,127 $82,666 $82,666 0.00% 841065 - COMPUTER SUPPLY MEMORY/HD $30,341 $23,808 $24,000 $24,000 0.00% 841070 - ANIMAL SHELTER SUPPLIES $18,731 $20,991 $25,000 $25,000 0.00% 841071 - HOMELESS ASSISTANCE $2,968 $8,513 $0 $0 0.00% 85 - MAINTENANCE & REPAIR $826,536 $729,608 $819,786 $819,848 0.01% 841014 - SUPPLIES JANITORIAL NOC $11,683 $14,803 $13,000 $13,000 0.00% 851007 - AUTOMOTIVE FUEL/WASH $366,796 $353,549 $326,435 $326,435 0.00% 851008 - AUTO EXTERIOR MAINT $65,513 $69,943 $87,768 $87,768 0.00% 851009 - COLLISION CONTINGNCY FUND $86,864 $37,147 $72,000 $72,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT $48,803 $63,480 $78,397 $78,397 0.00% 851013 - PRINTER MAINT/SUPPLIES $86,249 $20,378 $38,150 $38,150 0.00% 851016 - MAINT & REPAIR BUILDING $146,364 $156,318 $189,039 $189,101 0.03% 851037 - MAINT & REPAIR NOC $170 $0 $1,477 $1,477 0.00%851047 - MAINT COMP HARDWARE $592 $372 $0 $0 0.00% 851066 - SEWER USE FEE/PROP TAX $13,186 $13,343 $13,186 $13,186 0.00% 851072 - SEWER FEES: FIXED + USE $317 $276 $333 $333 0.00% 86 - TRAVEL & TRAINING $333,677 $228,900 $318,231 $318,231 0.00% 861001 - TRAVEL & MEETINGS NOC $45,938 $16,167 $17,770 $17,770 0.00% 861003 - TRAINING $144,909 $126,396 $151,343 $151,343 0.00% 861004 - TRAINING POST $127,867 $77,433 $136,991 $136,991 0.00% 861005 - TRAINING CITY WIDE $8,638 $3,976 $5,514 $5,514 0.00% 861007 - STANDRDS FOR TRNING & CORRTN $6,324 $4,929 $6,613 $6,613 0.00% 87 - GENERAL EXPENSES $946,979 $847,068 $936,825 $941,279 0.48% 871002 - ADVERT & PUB RELATIONS $39,340 $37,334 $31,945 $31,945 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $37,914 $11,415 $35,000 $35,000 0.00% 871004 - PUBLICATIONS & DUES NOC $17,261 $14,065 $22,363 $22,363 0.00% 871006 - UNIFORM EXPENSE $166,887 $192,194 $186,473 $186,473 0.00% 871017 - SOFTWARE LICENSE RENEWAL $385,203 $356,376 $392,320 $396,775 1.14% 871018 - HARDWARE MONITOR/PRINTER $40,989 $26,829 $27,000 $27,000 0.00% 871019 - NETWORK EQUIPMENT $54,468 $22,685 $37,996 $37,996 0.00% 871020 - PC REPLACEMENT $189,179 $175,708 $188,271 $188,270 0.00% 871021 - HARDWARE MAINTENANCE $15,740 $10,462 $15,457 $15,457 0.00% INTERNAL SERVICE CHARGE $6,217,114 $6,933,260 $7,499,448 $6,549,120 -12.67%88 - INTERNAL SVC CHARGE $6,217,114 $6,933,260 $7,499,448 $6,549,120 -12.67% 881002 - NON CAPITAL EQUIPMENT $141,445 $94,297 $141,445 $141,445 0.00%881003 - VEHICLE REPLACE ISF $550,500 $367,000 $550,500 $550,500 0.00% 881004 - IT ISF OPERATING CHARGE $410,958 $501,314 $522,679 $565,487 8.19% 881005 - IT ISF REPLACEMENT CHARGE $384,482 $545,716 $454,783 $476,731 4.83% 881010 - WORKERS' COMP ISF MISC $448,561 $583,649 $549,955 $342,055 -37.80% 881011 - WORKERS' COMP ISF SAFETY $1,177,637 $1,491,095 $1,442,944 $896,075 -37.90% 881012 - GENERAL LIABILITY INSURANCE $1,875,266 $1,644,164 $1,596,168 $1,167,773 -26.84% 881013 - UNINSURED CLAIMS CHARGE $0 $482,153 $687,393 $855,472 24.45% 881014 - ANNUAL OPEB CHARGE $1,228,265 $1,223,872 $1,553,581 $1,553,581 0.00% CAPITAL EXPENDITURES $12,582 $27,237 $7,695 $7,695 0.00% 90 - CAPITAL EXPENDITURES $12,582 $27,237 $7,695 $7,695 0.00% 911006 - FITNESS EQUIPMENT $5,488 $4,126 $5,000 $5,000 0.00% 911024 - EQUIPMENT N.O.C.$7,094 $3,301 $2,695 $2,695 0.00% 911039 - OFFICE FURNITURE/FIXTURES $0 $19,810 $0 $0 0.00% Grand Total $63,605,195 $65,378,481 $67,202,345 $67,601,926 0.59% 109 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 1050061 - FEDERAL DEPT OF JUSTICE 37,833$ 18,633$ 40,000$ 65,000$ 62.50% 1050062 - FED/DOJ ENFORCEMNT 435,110$ -$ -$ -$ 0.00% Grand Total 472,943$ 18,633$ 40,000$ 65,000$ 62.50% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $37,833 $18,633 $40,000 $65,000 62.50% 84 - SUPPLIES & MATERIALS $28,251 $8,833 $30,000 $50,000 66.67% 841001 - STEP UP PRGM (PD)$8,331 $8,833 $10,000 $10,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $19,920 $0 $20,000 $40,000 100.00% 86 - TRAVEL & TRAINING $9,582 $9,800 $10,000 $15,000 50.00% 861003 - TRAINING $9,582 $9,800 $10,000 $15,000 50.00% CAPITAL EXPENDITURES $435,110 $0 $0 $0 0.00% 90 - CAPITAL EXPENDITURES $435,110 $0 $0 $0 0.00% 911039 - OFFICE FURNITURE/FIXTURES $435,110 $0 $0 $0 0.00% Grand Total $472,943 $18,633 $40,000 $65,000 62.50% ASSET FORFEITURE FUND ASSET FORFEITURE FUND SUMMARY BY ACCOUNT TYPE$473 K$.0 M $.1 M $.1 M $.2 M $.2 M $.3 M $.3 M $.4 M $.4 M $.5 M $.5 M Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 110 Unit #Year Make Model Current Mileage Projected Mileage Replacement Make Replacement Model Total Sales Revenue Upfit Cost Requested 1802 2012 Ford Crown Vic 71800 76800 Ford Explorer 45,255$ 1,500$ 17,500$ 62,755$ 1931 2005 Ford Escape 73053 76053 Ford EcoSport 25,860 1,500 3,000 28,860 2005 2016 Ford Explorer 72525 80525 Ford Explorer 45,255 1,500 17,500 62,755 2008 2014 Ford Explorer 72214 80214 Ford Explorer 45,255 1,500 17,500 62,755 2022 2018 Ford Explorer 69485 77485 Ford Explorer 45,255 1,500 17,500 62,755 2023 2018 Ford Explorer 65977 75000 Ford Explorer 45,255 1,500 17,500 62,755 2062 2014 Ford Explorer 64339 75000 Ford Explorer 45,255 1,500 17,500 62,755 1834 2009 Ford Ranger 66373 76373 Toyota Tacoma 32,325 1,500 6,000 38,325 2151 2016 Toyota Tacoma 72514 80514 Toyota Tacoma 32,325 1,500 6,000 38,325 2160 2016 Chevy Colorado 64126 75000 Chevy Colorado 38,790 1,500 6,000 44,790 2259 2008 Ford Edge 55734 60000 Dodge Durango 35,558 1,500 6,000 41,558 2122 2016 BMW R1200RTP 65434 75434 BMW R1250RTP 29,093 1,500 4,000 33,093 2123 2016 BMW R1200RTP 66215 76215 BMW R1250RTP 29,093 1,500 4,000 33,093 2127 2016 BMW R1200RTP 66695 76695 BMW R1250RTP 29,093 1,500 4,000 33,093 NEW Motorcycle for 1 FTE moved from Patrol to Traffic BMW R1250RTP 29,093 - 10,000 39,093 In-Car Computer Replacement (includes 5 years pro support/comprehensive warranty)- - 220,000 220,000 552,758$ 21,000$ 374,000$ 926,758$ NEWPORT BEACH POLICE DEPARTMENT FY 22 Vehicle Replacement Report 111 112 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01040005 - FIRE ADMINISTRATION 1,318,181$ 1,297,105$ 1,559,579$ 1,452,758$ -6.85% 01040401 - FIRE OPERATIONS 32,987,249$ 33,043,379$ 34,891,893$ 35,771,342$ 2.52% 01040402 - FIRE PREVENTION 906,745$ 1,458,911$ 1,633,094$ 1,654,251$ 1.30% 01040403 - COMM ER RESPONSE TEAM (CERT)271,972$ 285,256$ 273,521$ 243,114$ -11.12% 01040404 - EMERGENCY MEDICAL SERVICES 9,797,245$ 9,536,402$ 8,804,947$ 9,316,209$ 5.81% 01040405 - JUNIOR LIFEGUARDS 945,583$ 1,037,223$ 1,083,537$ 1,102,704$ 1.77% 01040406 - LIFEGUARD OPERATIONS 5,749,419$ 6,235,456$ 6,544,340$ 6,321,507$ -3.40% Grand Total 51,976,394$ 52,893,733$ 54,790,911$ 55,861,885$ 1.95% FIRE DEPARTMENT $55.9 M, 24.72% $170.1 M, 75.28% % of General Fund Budget Fire Department Other General Fund Departments $849,666 $238,115 $225,810 $214,250 $199,006 $155,000 $144,172 $141,260 $139,058 $134,939 OTHER AGENCY FEES SPECIAL DEPT SUPPLIES NOC SERVICES FUEL MODIFICATION DISPOSABLE MEDICAL SUPPLIES AUTOMOTIVE FUEL/WASH AMBULANCE BILLING MAINT & REPAIR EQUIPMENT SERVICES CONTRACT UNIFORMS/PROTECTIVE GEAR SERVICES PROFESSIONAL Top Non-Personnel Budgeted Items -FY 22 113 FY 20 FY 21 FY 22 Full-Time 143.90 143.80 143.80 Part-Time (FTE)43.12 43.12 42.56 Full-Time FY 22 1.00 1.00 1.00 2.00 1.00 1.00 3.00 1.00 29.00 1.00 1.00 1.00 30.00 0.80 2.00 11.00 11.00 29.00 1.00 3.00 1.00 2.00 8.00 1.00 1.00 Part-Time (FTE)FY 22 0.75 0.87 17.05 15.44 2.97 2.25 1.38 0.85 1.00Support Services Aide Lifeguard II Lifeguard III Lifeguard Officer - PT Lifeguard Trainee Recreation Coordinator - PT Lifeguard Captain + 7.5% Management Assistant Life Safety Specialist III - PT Lifeguard Cadet Lifeguard I Fire Captain EMS (7.5%) Fire Chief Fire Marshall Firefighter 112 Hours Firefighter Paramedic 112 Hour 22.25% Lifeguard Captain Fire Captain OPS (7.5%) Fire Engineer 112 Hours Fire Services Coordinator Firefighter Paramedic 112 Hour 17.25% Life Safety Specialist III Lifeguard Battalion Chief Fiscal Clerk - Senior Life Safety Specialist II Fire Captain 112 Hours FIRE PERSONNEL Administrative Assistant to the Fire Chief Assistant Chief - Lifeguard Operations EMS Division Chief Fire Battalion Chief 112 Hours Administrative Manager Department Assistant Fire Assistant Chief Fire Battalion Chief 80 Hours 114 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $42,622,170 $42,666,158 $43,750,802 $44,373,345 1.42% 70 - REGULAR SALARIES $17,421,848 $17,708,482 $18,749,346 $19,069,307 1.71% 71 - SPECIAL PAYS $1,430,841 $1,434,040 $1,531,205 $1,601,462 4.59% 72 - BENEFITS $17,214,439 $17,554,291 $19,720,895 $18,175,648 -7.84% 73 - LUMP SUM PAYS $30,872 $19,500 $0 $0 0.00% 74 - OTHER PAYS $6,524,169 $5,949,845 $3,749,356 $5,526,928 47.41% MAINTENANCE & OPERATIONS $3,854,814 $3,886,697 $3,694,082 $3,725,135 0.84% 81 - CONTRACT SERVICES $1,163,765 $1,589,854 $1,688,527 $1,692,260 0.22% 82 - GRANT OPERATING $556,288 $407,304 $0 $0 0.00% 83 - UTILITIES $217,963 $229,276 $230,917 $234,245 1.44% 84 - SUPPLIES & MATERIALS $635,665 $599,110 $648,598 $648,598 0.00% 85 - MAINTENANCE & REPAIR $762,795 $680,848 $634,747 $654,747 3.15% 86 - TRAVEL & TRAINING $181,492 $168,464 $170,366 $170,366 0.00% 87 - GENERAL EXPENSES $336,845 $211,840 $320,927 $324,918 1.24% INTERNAL SERVICE CHARGE $5,240,100 $6,104,528 $7,032,147 $7,449,527 5.94% 88 - INTERNAL SVC CHARGE $5,240,100 $6,104,528 $7,032,147 $7,449,527 5.94% CAPITAL EXPENDITURES $259,311 $236,350 $313,879 $313,879 0.00% 90 - CAPITAL EXPENDITURES $259,311 $236,350 $313,879 $313,879 0.00% Grand Total $51,976,394 $52,893,733 $54,790,911 $55,861,885 1.95% FIRE SUMMARY BY ACCOUNT TYPE $42.6 M$.3 M$42.7 M$.2 M$43.8 M$.3 M$44.4 M$.3 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 115 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $42,622,170 $42,666,158 $43,750,802 $44,373,345 1.42% 70 - REGULAR SALARIES $17,421,848 $17,708,482 $18,749,346 $19,069,307 1.71% 711001 - SALARIES MISCELLANEOUS $1,463,850 $1,394,991 $1,382,830 $1,411,670 2.09% 711002 - SALARIES SAFETY $14,173,197 $14,293,608 $15,427,819 $15,652,754 1.46% 711003 - SALARIES PART TIME $1,784,801 $2,019,882 $1,938,697 $2,004,883 3.41% 71 - SPECIAL PAYS $1,430,841 $1,434,040 $1,531,205 $1,601,462 4.59% 712001 - SPECIAL ASSIGNMENT PAY $50,738 $42,392 $47,640 $70,418 47.81% 712002 - TILLER PAY $23,429 $24,861 $20,600 $25,000 21.36% 712004 - CERTIFICATION PAY $303,940 $9,614 $10,664 $12,629 18.42% 712005 - EMT PAY $19,726 $22,324 $10,000 $10,000 0.00% 712006 - BILINGUAL PAY $30,154 $31,699 $27,000 $31,800 17.78% 712007 - LONGEVITY PAY SAFETY $100,349 $99,673 $155,568 $162,017 4.15% 712009 - SCHOLASTIC ACHIEVEMENT $576,447 $596,409 $610,579 $640,596 4.92% 712012 - HOLIDAY PAY SAFETY $296,094 $288,910 $330,566 $322,200 -2.53% 712019 - SAFETY CERTIFICATION PAY $29,966 $318,158 $318,588 $326,801 2.58% 72 - BENEFITS $17,214,439 $17,554,291 $19,720,895 $18,175,648 -7.84% 721001 - CAFETERIA ALLOWANCE FT $2,834,795 $2,969,111 $3,370,907 $3,367,349 -0.11% 721002 - CAFETERIA ALLOWANCE PT $23,478 $27,550 $16,227 $21,636 33.33% 722001 - PENSION EE NORMAL COST MISC $111,281 $117,520 $128,764 $133,040 3.32% 722002 - PENSION EE NORMAL COST SAFETY $1,438,376 $1,447,854 $1,565,103 $1,612,514 3.03% 723002 - PENSION ER NORMAL COST MISC $102,953 $121,191 $142,737 $151,481 6.13% 723003 - PENSION ER NORMAL COST SAFETY $2,915,692 $3,051,860 $3,389,438 $3,411,185 0.64% 723004 - RETIREMENT PART TIME/TEMP $72,683 $73,764 $68,258 $66,956 -1.91% 724001 - PENSION EE CONTRIB MISC ($177,314)($190,323)($202,537)($218,747)8.00% 724002 - PENSION EE CONTRIB SAFETY ($1,961,684)($2,058,719)($2,196,282)($2,329,400)6.06% 725001 - PENSION UAL REQUIRED MISC $283,427 $325,296 $362,774 $365,839 0.84% 725002 - PENSION UAL REQUIRED SAFETY $7,601,808 $7,652,972 $8,722,383 $8,807,634 0.98% 725003 - PENSION UAL DISCRETIONARY MISC $98,889 $108,940 $124,938 $60,556 -51.53% 725004 - PENSION UAL DISCRETIONARY SFTY $2,656,413 $2,577,381 $3,003,974 $1,457,903 -51.47% 727001 - CAR ALLOWANCE $189 $362 $0 $0 0.00% 727003 - CELL PHONE STIPEND $17,717 $16,039 $18,300 $17,628 -3.67% 727004 - RHS $2.50 CONTRIBUTION $181,741 $214,659 $198,495 $196,631 -0.94% 727009 - ANBOL EQUIP ALLOWANCE $31,000 $35,000 $34,900 $34,900 0.00% 727010 - ANBOL CANCER SCREENING ($85)$503 $10,000 $10,000 0.00% 727011 - LMA SUNBLOCK & SUNGLASS $5,300 $4,900 $5,700 $5,700 0.00% 727012 - LIFE INSURANCE $14,510 $14,169 $15,206 $14,186 -6.70% 727013 - EMP ASSISTANCE PROGRAM $2,895 $2,715 $2,849 $2,889 1.41% 727015 - UNEMPLOYMENT EXPENSE $9,054 $59,576 $0 $0 0.00% 727016 - MEDICARE FRINGES $376,663 $366,617 $341,297 $352,288 3.22% 727017 - PARS DC 401A $20,729 $25,422 $0 $31,907 0.00% 727019 - SURVIVOR BENEFIT ($1,415)$8,783 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $56 $2,082 $4,508 $4,508 0.01% 728003 - COMPENSATED ABSENCES $555,287 $579,071 $592,956 $597,064 0.69% FIRE SUMMARY BY ACCOUNT DETAIL 116 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change FIRE SUMMARY BY ACCOUNT DETAIL 73 - LUMP SUM PAYS $30,872 $19,500 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $30,872 $19,500 $0 $0 0.00% 74 - OTHER PAYS $6,524,169 $5,949,845 $3,749,356 $5,526,928 47.41% 713001 - OVERTIME MISC & 1/2 TIME $180,004 $68,542 $0 $97,695 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME $76,497 $1,215,729 $0 $19,833 0.00% 713003 - OVERTIME PLANNED $157,457 $91,505 $1,394,310 $1,394,310 0.00% 713004 - OVERTIME VACATION RELIEF $2,612,345 $1,920,055 $2,386,570 $2,386,570 0.00% 713005 - OVERTIME UNCONTROLLED $3,200,523 $2,220,140 $1,204,880 $1,204,880 0.00% 713006 - FIRE FLSA OT $242,473 $372,582 $343,300 $343,300 0.00% 713009 - STAND BY PAY $54,869 $61,293 $80,340 $80,340 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($1,660,044)$0 -100.00% MAINTENANCE & OPERATIONS $3,854,814 $3,886,697 $3,694,082 $3,725,135 0.84% 81 - CONTRACT SERVICES $1,163,765 $1,589,854 $1,688,527 $1,692,260 0.22% 811004 - EQUIPMENT RENTAL $41,320 $49,161 $54,500 $54,500 0.00% 811008 - SERVICES PROFESSIONAL $88,187 $113,347 $139,139 $134,939 -3.02% 811009 - SERVICES FUEL MODIFICATION $0 $227,174 $225,810 $225,810 0.00% 811012 - SERVICES JANITORIAL $17,642 $20,488 $21,673 $21,673 0.00% 811016 - SERVICES PHYSICALS $73,900 $68,444 $103,183 $103,183 0.00% 811017 - SERVICES CONTRACT $48,955 $79,594 $141,260 $141,260 0.00% 811027 - SERVICES CITY PRINT CONTRACT $8,180 $5,343 $6,229 $6,229 0.00% 841060 - OTHER AGENCY FEES $729,573 $861,924 $841,733 $849,666 0.94% 891038 - AMBULANCE BILLING $156,008 $164,378 $155,000 $155,000 0.00% 82 - GRANT OPERATING $556,288 $407,304 $0 $0 0.00% 821004 - GRANT EXPENSES $101,625 $0 $0 $0 0.00% 821008 - MEDI-CAL IGT $273,083 $285,141 $0 $0 0.00% 821009 - GEMT QAF $181,580 $122,163 $0 $0 0.00% 83 - UTILITIES $217,963 $229,276 $230,917 $234,245 1.44% 831001 - TELECOMM DATALINES $32,971 $37,140 $42,075 $42,075 0.00% 831002 - UTILITIES TELEPHONE $49,396 $46,751 $56,848 $56,848 0.00% 831003 - UTILITIES NATURAL GAS $12,075 $14,041 $11,655 $11,655 0.00% 831004 - UTILITIES ELECTRICITY $102,431 $104,675 $94,279 $97,107 3.00% 831005 - UTILITIES WATER $21,090 $26,668 $26,060 $26,560 1.92% 84 - SUPPLIES & MATERIALS $635,665 $599,110 $648,598 $648,598 0.00% 841003 - FIRE EXPLORER PROGRAM $3,728 $612 $4,000 $4,000 0.00% 841007 - SUPPLIES OFFICE NOC $14,366 $16,371 $20,495 $20,495 0.00% 841008 - SUPPLIES COMP SOFTWARE $3,000 $3,000 $4,500 $4,500 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS $41 $0 $1,890 $1,890 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $230,073 $226,358 $238,115 $238,115 0.00% 841016 - CERT PROGRAM SUPPLIES $20,100 $14,062 $15,000 $15,000 0.00% 841044 - TOOLS INSTRUMENTS ETC $21,178 $21,672 $20,500 $20,500 0.00% 117 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change FIRE SUMMARY BY ACCOUNT DETAIL 841045 - CIVIC CTR START UP COSTS $0 $0 $0 $0 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $94,021 $106,302 $92,877 $92,877 0.00% 841062 - STATION OPERATIONS $29,391 $18,543 $31,971 $31,971 0.00% 841074 - FIRE INVESTIGATIONS $3,019 $2,216 $5,000 $5,000 0.00% 841077 - DISPOSABLE MEDICAL SUPPLIES $216,748 $189,973 $214,250 $214,250 0.00% 85 - MAINTENANCE & REPAIR $762,795 $680,848 $634,747 $654,747 3.15% 841014 - SUPPLIES JANITORIAL NOC $27,758 $30,668 $24,813 $24,813 0.00% 851007 - AUTOMOTIVE FUEL/WASH $218,969 $190,271 $199,006 $199,006 0.00% 851010 - MAINT & REPAIR EQUIPMENT $122,779 $121,589 $144,172 $144,172 0.00% 851013 - PRINTER MAINT/SUPPLIES $4,811 $5,302 $5,750 $5,750 0.00% 851016 - MAINT & REPAIR BUILDING $68,324 $89,374 $56,787 $51,787 -8.80% 851017 - FIRE STATION 1 MAINT/REPAIR $23,163 $7,322 $20,000 $15,000 -25.00% 851018 - FIRE STATION 2 MAINT/REPAIR $25,527 $11,458 $20,000 $20,000 0.00% 851019 - FIRE STATION 3 MAINT/REPAIR $104,138 $30,284 $20,000 $40,000 100.00% 851020 - FIRE STATION 4 MAINT/REPAIR $55,682 $30,327 $20,000 $20,000 0.00% 851021 - FIRE STATION 5 MAINT/REPAIR $5,918 $17,978 $20,000 $15,000 -25.00% 851022 - FIRE STATION 6 MAINT/REPAIR $24,415 $7,540 $20,000 $15,000 -25.00% 851023 - FIRE STATION 7 MAINT/REPAIR $22,442 $32,164 $20,000 $20,000 0.00% 851024 - FIRE STATION 8 MAINT/REPAIR $36,990 $13,980 $20,000 $20,000 0.00% 851025 - LG TOWER MAINTENANCE $3,321 $66,789 $20,000 $20,000 0.00% 851037 - MAINT & REPAIR NOC $3,921 $5,930 $9,615 $9,615 0.00% 851066 - SEWER USE FEE/PROP TAX $13,095 $18,185 $13,095 $13,095 0.00% 851072 - SEWER FEES: FIXED + USE $1,540 $1,687 $1,509 $1,509 0.00% 851075 - FIRE TRAINING TOWER (FS #7)$0 $0 $0 $20,000 0.00% 86 - TRAVEL & TRAINING $181,492 $168,464 $170,366 $170,366 0.00% 861001 - TRAVEL & MEETINGS NOC $46,215 $22,277 $36,090 $36,090 0.00% 861002 - TRAINING/EDUCATION $72,779 $89,601 $75,000 $75,000 0.00% 861003 - TRAINING $57,747 $50,943 $54,276 $54,276 0.00% 861006 - TRAINING CERT $4,750 $5,643 $5,000 $5,000 0.00% 87 - GENERAL EXPENSES $336,845 $211,840 $320,927 $324,918 1.24% 871001 - CERT & MEMBERSHIP $0 $0 $0 $4,200 0.00% 871002 - ADVERT & PUB RELATIONS $30,851 $22,839 $29,500 $29,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $3,537 $3,199 $4,960 $4,960 0.00% 871004 - PUBLICATIONS & DUES NOC $15,521 $14,332 $20,030 $20,030 0.00% 871006 - UNIFORM EXPENSE $92,754 $97,878 $126,154 $125,945 -0.17% 871007 - UNIFORMS/PROTECTIVE GEAR $194,136 $73,563 $139,058 $139,058 0.00% 871017 - SOFTWARE LICENSE RENEWAL $46 $29 $1,225 $1,225 0.00% 118 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change FIRE SUMMARY BY ACCOUNT DETAIL INTERNAL SERVICE CHARGE $5,240,100 $6,104,528 $7,032,147 $7,449,527 5.94% 88 - INTERNAL SVC CHARGE $5,240,100 $6,104,528 $7,032,147 $7,449,527 5.94% 881001 - EQUIP MAINT ISF $598,859 $749,709 $730,625 $708,125 -3.08% 881002 - NON CAPITAL EQUIPMENT $231,100 $239,345 $360,100 $417,987 16.08% 881003 - VEHICLE REPLACE ISF $1,196,537 $1,204,076 $1,356,661 $1,865,376 37.50% 881004 - IT ISF OPERATING CHARGE $625,863 $841,702 $876,758 $943,014 7.56% 881005 - IT ISF REPLACEMENT CHARGE $245,068 $420,694 $369,067 $377,092 2.17% 881010 - WORKERS' COMP ISF MISC $63,530 $96,407 $121,715 $70,922 -41.73% 881011 - WORKERS' COMP ISF SAFETY $737,787 $1,044,083 $1,216,770 $801,495 -34.13% 881012 - GENERAL LIABILITY INSURANCE $719,020 $518,105 $628,787 $523,170 -16.80% 881013 - UNINSURED CLAIMS CHARGE $0 $151,939 $270,793 $641,476 136.89% 881014 - ANNUAL OPEB CHARGE $822,336 $838,468 $1,100,871 $1,100,871 0.00% CAPITAL EXPENDITURES $259,311 $236,350 $313,879 $313,879 0.00% 90 - CAPITAL EXPENDITURES $259,311 $236,350 $313,879 $313,879 0.00% 911006 - FITNESS EQUIPMENT $32,637 $27,895 $28,000 $28,000 0.00% 911013 - ASSIST FF GRANT SCBA EQUIP $0 $0 $0 $0 0.00% 911027 - SOFTWARE LICENSE NEW $0 $0 $0 $0 0.00% Grand Total $51,976,394 $52,893,733 $54,790,911 $55,861,885 1.95% 119 120 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 10045451 - HARBOR DEPARTMENT 1,156,228$ 1,088,712$ 1,759,317$ 1,931,915$ 9.81% Grand Total 1,156,228$ 1,088,712$ 1,759,317$ 1,931,915$ 9.81% HARBOR DEPARTMENT $1.9 M, 61.60% $1.2 M, 38.40% % of Tidelands Fund Budget Harbor Department Other Tidelands Departments $181,175 $100,000 $95,018 $43,260 $25,000 $17,632 $16,547 $15,000 $15,000 $14,500 PROPERTY MANAGEMENT MAINT & REPAIR NOC SERVICES PROFESSIONAL UTILITIES ELECTRICITY MAINT/REPAIR MARINAS AUTOMOTIVE FUEL/WASH MARINA PARK MAINTENANCE SERVCES OTHER PRINT VENDOR ADVERT & PUB RELATIONS UTILITIES WATER Top Non-Personnel Budgeted Items -FY 22 121 FY 20 FY 21 FY 22 Full-Time 1.00 2.00 3.00 Part-Time (FTE)8.89 9.39 9.39 Full-Time FY 22 1.00 1.00 1.00 Part-Time (FTE)FY 22 1.50 0.50 4.75 2.64 Harbor Services Worker Harbor Services Worker, Lead HARBOR PERSONNEL City Harbormaster Code Enforcement Supervisor Permit Technician Code Enforcement Officer Trainee Department Assistant - PT 122 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $533,414 $650,444 $1,052,317 $1,194,822 13.54% 70 - REGULAR SALARIES $461,528 $519,871 $757,986 $878,115 15.85% 71 - SPECIAL PAYS $0 $0 $2,220 $2,220 0.00% 72 - BENEFITS $62,637 $130,156 $317,929 $314,487 -1.08% 73 - LUMP SUM PAYS $2,700 $0 $0 $0 0.00% 74 - OTHER PAYS $6,549 $418 ($25,819)$0 -100.00% MAINTENANCE & OPERATIONS $512,492 $352,622 $560,522 $561,782 0.22% 81 - CONTRACT SERVICES $275,995 $183,972 $271,672 $291,193 7.19% 83 - UTILITIES $48,769 $70,111 $57,000 $61,060 7.12% 84 - SUPPLIES & MATERIALS $15,784 $14,503 $12,000 $12,000 0.00% 85 - MAINTENANCE & REPAIR $147,590 $63,594 $181,600 $159,279 -12.29% 86 - TRAVEL & TRAINING $1,961 $2,468 $6,500 $6,500 0.00% 87 - GENERAL EXPENSES $22,392 $17,974 $31,750 $31,750 0.00% INTERNAL SERVICE CHARGE $105,697 $85,517 $141,478 $170,311 20.38% 88 - INTERNAL SVC CHARGE $105,697 $85,517 $141,478 $170,311 20.38% CAPITAL EXPENDITURES $4,625 $129 $5,000 $5,000 0.00% 90 - CAPITAL EXPENDITURES $4,625 $129 $5,000 $5,000 0.00% Grand Total $1,156,228 $1,088,712 $1,759,317 $1,931,915 9.81% HARBOR SUMMARY BY ACCOUNT TYPE $0.5 M$0.5 M$0.0 M$0.7 M$0.4 M$0.0 M$1.1 M$0.6 M$0.0 M$1.2 M$0.6 M$0.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 123 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $533,414 $650,444 $1,052,317 $1,194,822 13.54% 70 - REGULAR SALARIES $461,528 $519,871 $757,986 $878,115 15.85% 711001 - SALARIES MISCELLANEOUS $84,328 $153,176 $277,706 $358,736 29.18% 711003 - SALARIES PART TIME $377,200 $366,694 $480,280 $519,379 8.14% 71 - SPECIAL PAYS $0 $0 $2,220 $2,220 0.00% 712004 - CERTIFICATION PAY $0 $0 $2,220 $2,220 0.00% 72 - BENEFITS $62,637 $130,156 $317,929 $314,487 -1.08% 721001 - CAFETERIA ALLOWANCE FT $12,576 $22,474 $44,774 $67,338 50.40% 721002 - CAFETERIA ALLOWANCE PT $9,411 $12,244 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $17,329 $22,771 $43,381 $61,254 41.20% 723002 - PENSION ER NORMAL COST MISC $25,097 $35,351 $56,142 $80,550 43.48% 723004 - RETIREMENT PART TIME/TEMP $6,115 $5,288 $10,957 $985 -91.01% 724001 - PENSION EE CONTRIB MISC ($38,254)($48,890)($75,560)($110,911)46.79% 725001 - PENSION UAL REQUIRED MISC $0 $39,717 $153,642 $154,939 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $0 $13,301 $52,914 $25,647 -51.53% 727001 - CAR ALLOWANCE $4,075 $4,827 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $815 $965 $1,920 $1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION $0 $10 $1,416 $1,534 8.33% 727012 - LIFE INSURANCE $62 $105 $210 $315 49.94% 727013 - EMP ASSISTANCE PROGRAM $12 $20 $39 $60 53.35% 727015 - UNEMPLOYMENT EXPENSE $5,168 $8,557 $0 $0 0.00% 727016 - MEDICARE FRINGES $6,884 $7,639 $13,574 $13,499 -0.55% 727019 - SURVIVOR BENEFIT $568 $477 $0 $0 0.00% 728003 - COMPENSATED ABSENCES $12,779 $5,300 $9,720 $12,556 29.18% 73 - LUMP SUM PAYS $2,700 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $2,700 $0 $0 $0 0.00% 74 - OTHER PAYS $6,549 $418 ($25,819)$0 -100.00% 713001 - OVERTIME MISC & 1/2 TIME $6,549 $418 $0 $0 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($25,819)$0 -100.00% MAINTENANCE & OPERATIONS $512,492 $352,622 $560,522 $561,782 0.22% 81 - CONTRACT SERVICES $275,995 $183,972 $271,672 $291,193 7.19% 811001 - PROPERTY MANAGEMENT $150,370 $164,040 $165,000 $181,175 9.80% 811004 - EQUIPMENT RENTAL $12,000 $5,500 $0 $0 0.00% 811008 - SERVICES PROFESSIONAL $51,891 $12,336 $91,672 $95,018 3.65% 811015 - SERVCES OTHER PRINT VENDOR $2,015 $2,096 $15,000 $15,000 0.00% 811044 - MARINA PARK MGMT SERVICES $59,719 $0 $0 $0 0.00% HARBOR SUMMARY BY ACCOUNT DETAIL 124 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change HARBOR SUMMARY BY ACCOUNT DETAIL 83 - UTILITIES $48,769 $70,111 $57,000 $61,060 7.12% 831002 - UTILITIES TELEPHONE $2,171 $4,278 $3,000 $3,300 10.00% 831004 - UTILITIES ELECTRICITY $38,436 $51,091 $42,000 $43,260 3.00% 831005 - UTILITIES WATER $8,162 $14,742 $12,000 $14,500 20.83% 84 - SUPPLIES & MATERIALS $15,784 $14,503 $12,000 $12,000 0.00% 841007 - SUPPLIES OFFICE NOC $1,641 $1,963 $2,500 $2,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $14,143 $11,648 $9,500 $9,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $0 $892 $0 $0 0.00% 85 - MAINTENANCE & REPAIR $147,590 $63,594 $181,600 $159,279 -12.29% 851007 - AUTOMOTIVE FUEL/WASH $7,456 $7,048 $41,500 $17,632 -57.51% 851037 - MAINT & REPAIR NOC $114,940 $43,884 $100,000 $100,000 0.00% 851068 - MARINA PARK MAINTENANCE $828 $5,727 $15,000 $16,547 10.31% 851070 - MAINT/REPAIR MARINAS $24,278 $6,842 $25,000 $25,000 0.00% 851072 - SEWER FEES: FIXED + USE $89 $94 $100 $100 0.00% 86 - TRAVEL & TRAINING $1,961 $2,468 $6,500 $6,500 0.00% 861001 - TRAVEL & MEETINGS NOC $615 $1,087 $1,500 $1,500 0.00% 861003 - TRAINING $1,346 $1,381 $5,000 $5,000 0.00% 87 - GENERAL EXPENSES $22,392 $17,974 $31,750 $31,750 0.00% 871002 - ADVERT & PUB RELATIONS $12,509 $11,291 $15,000 $15,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $3,060 $2,893 $4,750 $4,750 0.00% 871004 - PUBLICATIONS & DUES NOC $300 $395 $2,000 $2,000 0.00% 871006 - UNIFORM EXPENSE $6,524 $3,395 $10,000 $10,000 0.00% INTERNAL SERVICE CHARGE $105,697 $85,517 $141,478 $170,311 20.38% 88 - INTERNAL SVC CHARGE $105,697 $85,517 $141,478 $170,311 20.38% 881001 - EQUIP MAINT ISF $8,253 $8,638 $12,000 $21,000 75.00% 881003 - VEHICLE REPLACE ISF $6,538 $6,538 $9,048 $17,768 96.37% 881004 - IT ISF OPERATING CHARGE $49,699 $35,502 $53,896 $63,196 17.25% 881005 - IT ISF REPLACEMENT CHARGE $8,164 $11,666 $11,192 $14,140 26.34% 881010 - WORKERS' COMP ISF MISC $0 $5,868 $15,242 $16,072 5.45% 881012 - GENERAL LIABILITY INSURANCE $33,043 $7,365 $21,125 $23,882 13.05% 881013 - UNINSURED CLAIMS CHARGE $0 $2,160 $9,097 $4,375 -51.91% 881014 - ANNUAL OPEB CHARGE $0 $7,780 $9,878 $9,878 0.00% CAPITAL EXPENDITURES $4,625 $129 $5,000 $5,000 0.00% 90 - CAPITAL EXPENDITURES $4,625 $129 $5,000 $5,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES $4,625 $129 $5,000 $5,000 0.00% Grand Total $1,156,228 $1,088,712 $1,759,317 $1,931,915 9.81% 125 126 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01050005 - CDD ADMIN 1,834,992$ 1,755,671$ 1,786,670$ 1,790,339$ 0.21% 0105041 - INSPECTIONS 2,020,490$ 2,097,151$ 2,031,391$ 2,170,672$ 6.86% 0105042 - PLAN CHECKS/PERMITS 4,306,689$ 4,311,347$ 4,454,883$ 4,428,804$ -0.59% 0105043 - FIRE PREVENTION 359,463$ -$ -$ -$ 0.00% 01050501 - PLANNING 2,746,401$ 3,016,057$ 3,084,902$ 3,128,466$ 1.41% 01050503 - CODE ENFORCEMENT 853,457$ 911,338$ 757,013$ 840,081$ 10.97% 01050504 - BUILDING 1,500$ -$ 20,000$ 20,000$ 0.00% 01050505 - REAL PROPERTY GEN FUND 50,847$ 270,229$ 390,617$ 394,042$ 0.88% 10050505 - REAL PROPERTY TIDELANDS 8,035$ 2,661$ -$ -$ 0.00% 12050502 - CDBG 123,847$ 101,514$ 117,311$ 183,586$ 56.50% Grand Total 12,305,721$ 12,465,967$ 12,642,787$ 12,955,991$ 2.48% COMMUNITY DEVELOPMENT DEPARTMENT $12.8 M, 5.65% $213.2 M, 94.35% % of General Fund Budget Community Development Department Other General Fund Departments $694,810 $65,195 $57,896 $48,495 $47,000 $40,000 $30,000 $29,000 $25,000 $21,150 SERVICES PROFESSIONAL ADMINISTRATIVE SOCIAL SERVICE PROVIDERS GRANT EXPENSES ADVERT & PUB RELATIONS SERVICES CITY PRINT CONTRACT TRAINING RECORDS MANAGEMENT CONTRACTS POSTAGE/FREIGHT/EXPRESS NOC PUBLICATIONS & DUES NOC Top Non-Personnel Budgeted Items -FY 22 127 FY 20 FY 21 FY 22 Full-Time 50.10 49.20 50.20 Part-Time (FTE)10.20 10.20 10.20 Full-Time FY 22 Administrative Assistant 2.00 Building Inspector II 4.00 Building Inspector - Senior 2.00 Civil Engineer - Plan Check 3.00 Civil Engineer, Principal - Plan Check 1.00 Civil Engineer, Senior - Plan Check 4.00 Civil Engineer - Principal 1.00 Civil Engineer - Senior 1.00 Code Enforcement Officer I 1.00 Code Enforcement Officer - Senior 1.00 Code Enforcement Supervisor 1.00 Community Development Director 1.00 Department Assistant 2.00 Deputy Community Development Director 2.00 EMP Plans Examiner 1.00 Fire Marshall 0.20 Management Analyst 1.00 Permit Counter Supervisor 1.00 Permit Technician II 5.00 Planner - Assistant 3.00 Planner - Associate 3.00 Planner - Principal 1.00 Planner - Senior 2.00 Planning Manager 1.00 Planning Technician 1.00 Principal Building Inspector 2.00 Real Property Administrator 1.00 Records Specialist 1.00 1.00 Part-Time (FTE)FY 22 Building Inspector II - PT 1.50 Code Enforcement Officer Trainee 0.75 Department Assistant - PT 1.00 Intern 1.20 Management Analyst - PT 0.75 Permit Technician II - PT 0.50 1.00 Student Aide 3.50 COMMUNITY DEVELOPMENT PERSONNEL Systems & Administration Manager Planning Tech - PT 128 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $9,039,035 $9,137,201 $9,371,497 $9,977,400 6.47% 70 - REGULAR SALARIES $5,502,747 $5,539,324 $6,017,513 $6,359,389 5.68% 71 - SPECIAL PAYS $58,007 $61,942 $60,518 $60,878 0.60% 72 - BENEFITS $3,114,468 $3,343,727 $3,638,631 $3,431,038 -5.71% 73 - LUMP SUM PAYS $132,570 $0 $0 $0 0.00% 74 - OTHER PAYS $231,243 $192,209 ($345,164)$126,094 -136.53% MAINTENANCE & OPERATIONS $1,534,503 $1,408,708 $1,284,806 $1,218,508 -5.16% 81 - CONTRACT SERVICES $1,163,381 $1,028,872 $884,550 $777,810 -12.07% 82 - GRANT OPERATING $0 $0 $0 $48,495 0.00% 83 - UTILITIES $8,812 $20,704 $24,156 $24,331 0.72% 84 - SUPPLIES & MATERIALS $41,444 $58,605 $46,080 $38,572 -16.29% 85 - MAINTENANCE & REPAIR $41,805 $32,967 $28,959 $26,459 -8.63% 86 - TRAVEL & TRAINING $46,901 $38,652 $68,000 $67,000 -1.47% 87 - GENERAL EXPENSES $232,161 $228,908 $233,061 $235,841 1.19% INTERNAL SERVICE CHARGE $1,718,629 $1,901,738 $1,961,959 $1,739,258 -11.35% 88 - INTERNAL SVC CHARGE $1,718,629 $1,901,738 $1,961,959 $1,739,258 -11.35% CAPITAL EXPENDITURES $13,554 $18,321 $24,525 $20,825 -15.09% 90 - CAPITAL EXPENDITURES $13,554 $18,321 $24,525 $20,825 -15.09% Grand Total $12,305,721 $12,465,967 $12,642,787 $12,955,991 2.48% COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT TYPE $9.0 M$.0 M$9.1 M$.0 M$9.4 M$.0 M$10.0 M$.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 129 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $9,039,035 $9,137,201 $9,371,497 $9,977,400 6.47% 70 - REGULAR SALARIES $5,502,747 $5,539,324 $6,017,513 $6,359,389 5.68% 711001 - SALARIES MISCELLANEOUS $5,116,780 $5,161,790 $5,454,960 $5,756,344 5.52% 711003 - SALARIES PART TIME $385,967 $377,534 $562,553 $603,046 7.20% 71 - SPECIAL PAYS $58,007 $61,942 $60,518 $60,878 0.60% 712001 - SPECIAL ASSIGNMENT PAY $708 $2,576 $0 $0 0.00% 712003 - NIGHT DIFFERENTIAL MISC $0 $0 $338 $338 0.00% 712004 - CERTIFICATION PAY $51,113 $51,592 $52,980 $51,540 -2.72% 712006 - BILINGUAL PAY $6,185 $7,774 $7,200 $9,000 25.00% 72 - BENEFITS $3,114,468 $3,343,727 $3,638,631 $3,431,038 -5.71% 721001 - CAFETERIA ALLOWANCE FT $1,005,184 $1,001,108 $1,109,957 $1,124,377 1.30% 721002 - CAFETERIA ALLOWANCE PT $11,442 $19,273 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $494,020 $478,969 $520,729 $538,489 3.41% 723002 - PENSION ER NORMAL COST MISC $373,211 $433,153 $516,676 $525,581 1.72% 723004 - RETIREMENT PART TIME/TEMP $3,217 $2,969 $6,218 $7,700 23.84% 724001 - PENSION EE CONTRIB MISC ($708,800)($715,335)($766,539)($808,928)5.53% 725001 - PENSION UAL REQUIRED MISC $1,167,693 $1,263,147 $1,384,737 $1,396,431 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $407,418 $423,020 $476,901 $231,147 -51.53% 727001 - CAR ALLOWANCE $10,123 $11,704 $12,000 $12,000 0.00% 727003 - CELL PHONE STIPEND $16,016 $15,137 $14,520 $16,992 17.02% 727004 - RHS $2.50 CONTRIBUTION $53,465 $103,674 $60,431 $70,023 15.87% 727012 - LIFE INSURANCE $5,013 $5,001 $5,172 $5,107 -1.26% 727013 - EMP ASSISTANCE PROGRAM $990 $938 $2,653 $988 -62.76% 727015 - UNEMPLOYMENT EXPENSE $65 $15,135 $0 $0 0.00% 727016 - MEDICARE FRINGES $89,929 $88,484 $104,252 $109,668 5.19% 727019 - SURVIVOR BENEFIT $298 $2,995 $0 $0 0.00% 728003 - COMPENSATED ABSENCES $185,182 $194,354 $190,923 $201,463 5.52% 729001 - PAYROLL ACCRUAL EXPENSE $0 $0 $0 $0 0.00% 73 - LUMP SUM PAYS $132,570 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $132,570 $0 $0 $0 0.00% 74 - OTHER PAYS $231,243 $192,209 ($345,164)$126,094 -136.53% 713001 - OVERTIME MISC & 1/2 TIME $231,243 $192,209 $126,094 $126,094 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($471,258)$0 -100.00% MAINTENANCE & OPERATIONS $1,534,503 $1,408,708 $1,284,806 $1,218,508 -5.16% 81 - CONTRACT SERVICES $1,163,381 $1,028,872 $884,550 $777,810 -12.07% 811001 - PROPERTY MANAGEMENT $3,910 $1,000 $1,000 $1,000 0.00% 811002 - LEASING EXPENSES $1,675 $624 $3,000 $3,000 0.00% 811003 - TITLE SEARCH FEES $21 $0 $2,500 $2,500 0.00% 811008 - SERVICES PROFESSIONAL $772,391 $958,867 $792,050 $694,810 -12.28% 811009 - SERVICES FUEL MODIFICATION $263,137 $0 $0 $0 0.00% 811017 - SERVICES CONTRACT $43,045 $2,150 $1,500 $1,500 0.00% 811027 - SERVICES CITY PRINT CONTRACT $20,317 $24,703 $25,000 $40,000 60.00% 811048 - RECORDS MANAGEMENT CONTRACTS $52,885 $37,015 $53,500 $29,000 -45.79% COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 130 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 811055 - AFFORDABLE HOUSING ACTIVITIES $6,000 $4,513 $6,000 $6,000 0.00% 82 - GRANT OPERATING $0 $0 $0 $48,495 0.00% 821004 - GRANT EXPENSES $0 $0 $0 $48,495 0.00% 83 - UTILITIES $8,812 $20,704 $24,156 $24,331 0.72% 831001 - TELECOMM DATALINES $6,487 $9,515 $9,000 $9,000 0.00% 831002 - UTILITIES TELEPHONE $491 $488 $0 $0 0.00% 831003 - UTILITIES NATURAL GAS $0 $1,499 $1,500 $1,500 0.00% 831004 - UTILITIES ELECTRICITY $1,402 $8,716 $12,500 $12,875 3.00% 831005 - UTILITIES WATER $431 $487 $1,156 $956 -17.30% 84 - SUPPLIES & MATERIALS $41,444 $58,605 $46,080 $38,572 -16.29% 841002 - VOLUNTEER PROGRAMS $228 $131 $800 $500 -37.50% 841007 - SUPPLIES OFFICE NOC $12,771 $15,102 $14,000 $11,792 -15.77% 841015 - SPECIAL DEPT SUPPLIES NOC $13,053 $14,653 $14,000 $11,000 -21.43% 841044 - TOOLS INSTRUMENTS ETC $1,993 $2,431 $3,000 $1,000 -66.67% 841046 - SPECIAL DEPT EXPENSE NOC $0 $13,664 $0 $0 0.00% 841064 - CDD BOARDS & COMMITTEES $13,399 $12,623 $14,280 $14,280 0.00% 85 - MAINTENANCE & REPAIR $41,805 $32,967 $28,959 $26,459 -8.63% 851007 - AUTOMOTIVE FUEL/WASH $23,024 $15,409 $15,400 $14,400 -6.49% 851010 - MAINT & REPAIR EQUIPMENT $598 $621 $2,500 $1,000 -60.00% 851016 - MAINT & REPAIR BUILDING $4,138 $5,243 $5,000 $5,000 0.00% 851066 - SEWER USE FEE/PROP TAX $14,045 $11,694 $5,979 $5,979 0.00% 851072 - SEWER FEES: FIXED + USE $0 $0 $80 $80 0.00% 86 - TRAVEL & TRAINING $46,901 $38,652 $68,000 $67,000 -1.47% 861001 - TRAVEL & MEETINGS NOC $18,143 $9,950 $18,000 $17,000 -5.56% 861003 - TRAINING $27,258 $28,702 $30,000 $30,000 0.00% 861008 - CASP CERTIFICATION & TRAINING $1,500 $0 $20,000 $20,000 0.00% 87 - GENERAL EXPENSES $232,161 $228,908 $233,061 $235,841 1.19% 871002 - ADVERT & PUB RELATIONS $48,842 $64,588 $47,000 $47,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $31,302 $30,555 $25,000 $25,000 0.00% 871004 - PUBLICATIONS & DUES NOC $16,112 $29,583 $36,150 $21,150 -41.49% 871005 - ALARM MONITORING $661 $675 $0 $0 0.00% 871006 - UNIFORM EXPENSE $11,060 $1,789 $7,000 $7,000 0.00% 871034 - ADMINISTRATIVE $59,689 $48,410 $60,311 $65,195 8.10% 871035 - FAIR HOUSING $12,000 $12,000 $12,000 $12,000 0.00% 871036 - SOCIAL SERVICE PROVIDERS $52,158 $41,104 $45,000 $57,896 28.66% 871040 - OC RECORDING EXPENSE $338 $204 $600 $600 0.00% 131 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL INTERNAL SERVICE CHARGE $1,718,629 $1,901,738 $1,961,959 $1,739,258 -11.35% 88 - INTERNAL SVC CHARGE $1,718,629 $1,901,738 $1,961,959 $1,739,258 -11.35% 881001 - EQUIP MAINT ISF $80,498 $61,551 $60,800 $57,000 -6.25% 881003 - VEHICLE REPLACE ISF $37,240 $29,701 $32,400 $30,652 -5.39% 881004 - IT ISF OPERATING CHARGE $557,977 $596,952 $615,599 $592,011 -3.83% 881005 - IT ISF REPLACEMENT CHARGE $223,789 $321,051 $269,383 $268,917 -0.17% 881010 - WORKERS' COMP ISF MISC $136,203 $168,794 $145,511 $89,513 -38.48% 881012 - GENERAL LIABILITY INSURANCE $397,671 $335,417 $332,400 $159,782 -51.93% 881013 - UNINSURED CLAIMS CHARGE $0 $98,363 $143,148 $178,665 24.81% 881014 - ANNUAL OPEB CHARGE $285,251 $289,909 $362,718 $362,718 0.00% CAPITAL EXPENDITURES $13,554 $18,321 $24,525 $20,825 -15.09% 90 - CAPITAL EXPENDITURES $13,554 $18,321 $24,525 $20,825 -15.09% 911001 - OFFICE EQUIPMENT $541 $0 $500 $0 -100.00% 911004 - COMPUTER EQUIPMENT $13,013 $10,788 $17,325 $16,325 -5.77% 911039 - OFFICE FURNITURE/FIXTURES $0 $7,533 $6,700 $4,500 -32.84% Grand Total $12,305,721 $12,465,967 $12,642,787 $12,955,991 2.48% 132 133 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01060005 - LIBRARY ADMIN 2,337,584$ 2,400,499$ 2,514,038$ 2,470,800$ -1.72% 0106021 - CDM BRANCH LIBRARY 391,284$ 353,871$ 381,160$ 370,261$ -2.86% 0106022 - MARINERS BRANCH LIBRARY 1,485,750$ 1,552,973$ 1,516,848$ 1,594,782$ 5.14% 0106023 - CENTRAL LIBRARY 3,430,778$ 3,383,692$ 3,931,626$ 4,000,708$ 1.76% 0106024 - BALBOA BRANCH LIBRARY 445,762$ 419,788$ 452,000$ 456,332$ 0.96% 0106051 - LIBRARY FOUNDATION 216,743$ 147,027$ -$ -$ 0.00% 0106052 - FRIENDS OF THE LIBRARY 280,744$ 138,221$ -$ -$ 0.00% 0106053 - DESIGNATED GIFTS 3,918$ 5,200$ -$ -$ 0.00% 01060601 - TECHNICAL PROCESSING 414,024$ 396,279$ 443,982$ 440,684$ -0.74% 01060603 - CULTURAL & ARTS 210,994$ 146,568$ 254,478$ 254,478$ 0.00% 01060604 - LITERACY SERVICES 110,151$ 134,291$ 65,717$ 67,064$ 2.05% Grand Total 9,327,730$ 9,078,408$ 9,559,849$ 9,655,108$ 1.00% LIBRARY DEPARTMENT $9.7 M, 4.27% $216.3 M, 95.73% % of General Fund Budget Library Department Other General Fund Departments $619,740 $246,582 $156,386 $142,509 $135,000 $66,000 $30,000 $27,050 $25,890 $23,873 LIBRARY MATERIALS UTILITIES ELECTRICITY SERVICES JANITORIAL MAINT & REPAIR BUILDING SCULPTURE GARDEN VNB PROGRAMMING CITY GRANTS SUPPLIES JANITORIAL NOC SERVICES PROFESSIONAL SEWER USE FEE/PROP TAX Top Non-Personnel Budgeted Items -FY 22 134 FY 20 FY 21 FY 22 Full-Time 36.00 36.00 36.00 Part-Time (FTE)22.83 22.83 22.83 Full-Time FY 22 1.00 1.00 1.00 6.00 5.00 3.00 5.00 4.00 4.00 3.00 1.00 1.00 1.00 Part-Time (FTE)FY 22 0.45 5.29 8.69 7.90 0.50Literacy Coordinator - PT Library Clerk II Library Page - PT LIBRARY PERSONNEL Administrative Assistant Facilities Maintenance Worker II Librarian II Library Assistant Department Assistant Librarian I Librarian III Library Clerk I Library Clerk - Senior Library Services Manager Department Assistant - PT Library Clerk I - PT Library Services Director Marketing Specialist Library Assistant - PT 135 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $5,599,652 $5,664,972 $6,077,269 $6,260,031 3.01% 70 - REGULAR SALARIES $3,470,533 $3,579,470 $3,977,682 $4,116,820 3.50% 71 - SPECIAL PAYS $21,503 $14,276 $13,863 $13,863 0.00% 72 - BENEFITS $2,008,766 $2,065,854 $2,294,652 $2,126,974 -7.31% 73 - LUMP SUM PAYS $94,500 $0 $0 $0 0.00% 74 - OTHER PAYS $4,350 $5,373 ($208,929)$2,374 -101.14% MAINTENANCE & OPERATIONS $2,017,275 $1,683,406 $1,619,141 $1,632,023 0.80% 81 - CONTRACT SERVICES $225,573 $207,013 $321,783 $321,783 0.00% 82 - GRANT OPERATING $24,000 $31,000 $30,000 $30,000 0.00% 83 - UTILITIES $305,932 $225,335 $271,491 $284,373 4.74% 84 - SUPPLIES & MATERIALS $1,230,277 $978,975 $740,660 $740,660 0.00% 85 - MAINTENANCE & REPAIR $198,422 $192,504 $215,984 $215,984 0.00% 86 - TRAVEL & TRAINING $9,165 $12,915 $10,681 $10,681 0.00% 87 - GENERAL EXPENSES $23,905 $35,663 $28,542 $28,542 0.00% INTERNAL SERVICE CHARGE $1,670,998 $1,727,177 $1,861,439 $1,761,054 -5.39% 88 - INTERNAL SVC CHARGE $1,668,560 $1,725,425 $1,858,439 $1,758,054 -5.40% 89 - RISK MANAGEMENT $2,438 $1,752 $3,000 $3,000 0.00% CAPITAL EXPENDITURES $39,804 $2,853 $2,000 $2,000 0.00% 90 - CAPITAL EXPENDITURES $39,804 $2,853 $2,000 $2,000 0.00% Grand Total $9,327,730 $9,078,408 $9,559,849 $9,655,108 1.00% LIBRARY SUMMARY BY ACCOUNT TYPE $5.6 M$2.0 M$1.7 M$.0 M$5.7 M$1.7 M$1.7 M$.0 M$6.1 M$1.6 M$1.9 M$.0 M$6.3 M$1.6 M$1.8 M$.0 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 136 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $5,599,652 $5,664,972 $6,077,269 $6,260,031 3.01% 70 - REGULAR SALARIES $3,470,533 $3,579,470 $3,977,682 $4,116,820 3.50% 711001 - SALARIES MISCELLANEOUS $2,685,256 $2,758,822 $2,933,536 $2,954,186 0.70% 711003 - SALARIES PART TIME $785,277 $820,647 $1,044,147 $1,162,634 11.35% 71 - SPECIAL PAYS $21,503 $14,276 $13,863 $13,863 0.00% 712003 - NIGHT DIFFERENTIAL MISC $17,894 $10,849 $10,263 $10,263 0.00% 712006 - BILINGUAL PAY $3,610 $3,427 $3,600 $3,600 0.00% 72 - BENEFITS $2,008,766 $2,065,854 $2,294,652 $2,126,974 -7.31% 721001 - CAFETERIA ALLOWANCE FT $768,552 $763,673 $805,932 $808,056 0.26% 721002 - CAFETERIA ALLOWANCE PT $37,714 $33,451 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $270,650 $275,350 $318,826 $308,351 -3.29% 723002 - PENSION ER NORMAL COST MISC $197,746 $234,355 $289,049 $276,654 -4.29% 723004 - RETIREMENT PART TIME/TEMP $20,406 $19,694 $24,996 $27,639 10.58% 724001 - PENSION EE CONTRIB MISC ($384,042)($398,165)($445,295)($444,718)-0.13% 725001 - PENSION UAL REQUIRED MISC $645,290 $660,791 $782,560 $789,170 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $225,148 $221,296 $269,513 $130,629 -51.53% 725010 - PERS ARREARS MISC $27,672 $5,317 $0 $0 0.00% 727001 - CAR ALLOWANCE $4,813 $4,827 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $4,134 $4,827 $4,800 $5,760 20.00% 727004 - RHS $2.50 CONTRIBUTION $32,086 $70,675 $60,554 $42,056 -30.55% 727012 - LIFE INSURANCE $3,661 $3,633 $3,781 $3,528 -6.71% 727013 - EMP ASSISTANCE PROGRAM $724 $695 $708 $708 0.00% 727015 - UNEMPLOYMENT EXPENSE $0 $6,021 $0 $0 0.00% 727016 - MEDICARE FRINGES $57,331 $56,066 $71,454 $70,642 -1.14% 727019 - SURVIVOR BENEFIT ($9)$2,560 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $0 $154 $300 $300 0.00% 728003 - COMPENSATED ABSENCES $96,891 $100,634 $102,674 $103,397 0.70% 73 - LUMP SUM PAYS $94,500 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $94,500 $0 $0 $0 0.00% 74 - OTHER PAYS $4,350 $5,373 ($208,929)$2,374 -101.14% 713001 - OVERTIME MISC & 1/2 TIME $4,350 $5,373 $2,374 $2,374 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($211,303)$0 -100.00% LIBRARY SUMMARY BY ACCOUNT DETAIL 137 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change LIBRARY SUMMARY BY ACCOUNT DETAIL MAINTENANCE & OPERATIONS $2,017,275 $1,683,406 $1,619,141 $1,632,023 0.80% 81 - CONTRACT SERVICES $225,573 $207,013 $321,783 $321,783 0.00% 811004 - EQUIPMENT RENTAL $945 $840 $1,019 $1,019 0.00% 811008 - SERVICES PROFESSIONAL $20,142 $15,836 $25,890 $25,890 0.00% 811012 - SERVICES JANITORIAL $107,042 $126,386 $156,386 $156,386 0.00% 811015 - SERVCES OTHER PRINT VENDOR $3,145 $1,630 $2,500 $2,500 0.00% 811027 - SERVICES CITY PRINT CONTRACT $512 $448 $988 $988 0.00% 811054 - CONTRACT SERVICES ARTS $93,786 $30,549 $0 $0 0.00% 811059 - SCULPTURE GARDEN VNB $0 $31,325 $135,000 $135,000 0.00% 82 - GRANT OPERATING $24,000 $31,000 $30,000 $30,000 0.00% 821006 - CITY GRANTS $24,000 $31,000 $30,000 $30,000 0.00% 83 - UTILITIES $305,932 $225,335 $271,491 $284,373 4.74% 831002 - UTILITIES TELEPHONE $6,528 $4,857 $6,000 $6,000 0.00% 831003 - UTILITIES NATURAL GAS $10,878 $11,003 $9,650 $9,650 0.00% 831004 - UTILITIES ELECTRICITY $271,869 $188,704 $239,400 $246,582 3.00% 831005 - UTILITIES WATER $16,658 $20,772 $16,441 $22,141 34.67% 84 - SUPPLIES & MATERIALS $1,230,277 $978,975 $740,660 $740,660 0.00% 841004 - PROGRAMMING $163,439 $81,388 $66,000 $66,000 0.00% 841007 - SUPPLIES OFFICE NOC $23,947 $18,088 $23,700 $23,700 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM $2,336 $1,183 $2,350 $2,350 0.00% 841010 - SUPPLIES COPY MACHINE $11,191 $5,678 $13,870 $13,870 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $25,495 $16,068 $15,000 $15,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $0 $610 $0 $0 0.00% 841052 - LIBRARY MATERIALS $1,003,870 $855,962 $619,740 $619,740 0.00% 85 - MAINTENANCE & REPAIR $198,422 $192,504 $215,984 $215,984 0.00% 841014 - SUPPLIES JANITORIAL NOC $31,295 $23,964 $27,050 $27,050 0.00% 851007 - AUTOMOTIVE FUEL/WASH $1,887 $1,394 $2,000 $2,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT $2,867 $4,052 $7,100 $7,100 0.00% 851011 - MAINTENANCE COPIERS $809 $1,019 $2,000 $2,000 0.00% 851013 - PRINTER MAINT/SUPPLIES $0 $0 $1,000 $1,000 0.00% 851016 - MAINT & REPAIR BUILDING $129,803 $132,786 $142,509 $142,509 0.00% 851037 - MAINT & REPAIR NOC $6,159 $5,650 $9,248 $9,248 0.00% 851066 - SEWER USE FEE/PROP TAX $23,873 $21,816 $23,873 $23,873 0.00% 851072 - SEWER FEES: FIXED + USE $1,729 $1,822 $1,204 $1,204 0.00% 86 - TRAVEL & TRAINING $9,165 $12,915 $10,681 $10,681 0.00% 861001 - TRAVEL & MEETINGS NOC $2,672 $6,341 $5,056 $5,056 0.00% 861003 - TRAINING $6,493 $6,574 $5,625 $5,625 0.00% 138 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change LIBRARY SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES $23,905 $35,663 $28,542 $28,542 0.00% 871002 - ADVERT & PUB RELATIONS $8,457 $7,238 $7,340 $7,340 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $8,933 $6,788 $10,000 $10,000 0.00% 871004 - PUBLICATIONS & DUES NOC $4,262 $4,225 $6,000 $6,000 0.00% 871006 - UNIFORM EXPENSE $92 $495 $202 $202 0.00% 871018 - HARDWARE MONITOR/PRINTER $2,163 $16,916 $5,000 $5,000 0.00% INTERNAL SERVICE CHARGE $1,670,998 $1,727,177 $1,861,439 $1,761,054 -5.39% 88 - INTERNAL SVC CHARGE $1,668,560 $1,725,425 $1,858,439 $1,758,054 -5.40% 881001 - EQUIP MAINT ISF $8,615 $12,926 $10,000 $8,000 -20.00% 881003 - VEHICLE REPLACE ISF $3,769 $3,769 $6,042 $5,753 -4.78% 881004 - IT ISF OPERATING CHARGE $944,906 $885,764 $964,096 $906,888 -5.93% 881005 - IT ISF REPLACEMENT CHARGE $270,682 $359,427 $335,651 $332,634 -0.90% 881010 - WORKERS' COMP ISF MISC $103,410 $120,851 $100,054 $67,565 -32.47% 881012 - GENERAL LIABILITY INSURANCE $191,665 $151,685 $178,275 $135,821 -23.81% 881013 - UNINSURED CLAIMS CHARGE $0 $44,483 $76,774 $113,846 48.29% 881014 - ANNUAL OPEB CHARGE $145,513 $146,520 $187,547 $187,547 0.00% 89 - RISK MANAGEMENT $2,438 $1,752 $3,000 $3,000 0.00% 891041 - SPECIAL EVENT LIABILITY $2,438 $1,752 $3,000 $3,000 0.00% CAPITAL EXPENDITURES $39,804 $2,853 $2,000 $2,000 0.00% 90 - CAPITAL EXPENDITURES $39,804 $2,853 $2,000 $2,000 0.00% 911001 - OFFICE EQUIPMENT $2,298 $348 $2,000 $2,000 0.00% 911024 - EQUIPMENT N.O.C.$998 $1,743 $0 $0 0.00% 911025 - NEW PC PURCHASES $4,002 $0 $0 $0 0.00% 911039 - OFFICE FURNITURE/FIXTURES $32,508 $762 $0 $0 0.00% Grand Total $9,327,730 $9,078,408 $9,559,849 $9,655,108 1.00% 139 140 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01070005 - RECREATION ADMIN 1,270,697$ 1,192,077$ 1,351,725$ 1,374,559$ 1.69% 0107010 - PROGRAM SUPPORT 2,375,051$ 2,429,292$ 2,503,994$ 2,473,558$ -1.22% 0107011 - FEE BASED CLASSES 470,923$ 310,721$ 395,411$ 395,411$ 0.00% 0107012 - ADULT SPORTS 325,224$ 287,452$ 370,948$ 373,112$ 0.58% 0107013 - YOUTH SPORTS 63,896$ 11,100$ 40,758$ 40,758$ 0.00% 0107014 - YOUTH PROGRAMS 548,750$ 579,013$ 653,707$ 694,127$ 6.18% 0107015 - PRESCHOOL PROGRAMS 72,738$ 71,667$ 93,000$ 102,592$ 10.31% 0107016 - NATURAL RESOURCES 187,230$ 161,732$ 204,959$ 200,649$ -2.10% 0107017 - SPECIAL EVENTS 46,749$ 36,036$ 55,600$ 55,600$ 0.00% 0107018 - PARK PATROL 390,496$ 396,649$ 455,652$ 464,307$ 1.90% 0107019 - AQUATICS 293,221$ 233,238$ 277,379$ 283,265$ 2.12% 0107020 - NEWPORT COAST COMMUNITY CENTER 890,952$ 832,318$ 929,054$ 928,174$ -0.09% 0107021 - COMMUNITY YOUTH CENTER 341,303$ 344,117$ 371,424$ 381,803$ 2.79% 0107022 - CIVIC CENTER RENTALS 51,808$ 64,185$ 39,642$ 57,247$ 44.41% 0107023 - MARINA PARK 1,755,860$ 1,596,376$ 1,587,081$ 1,624,350$ 2.35% 0107024 - FACILITY MAINT & OPERATIONS 566,176$ 483,597$ 589,913$ 592,975$ 0.52% 0107025 - 16TH STREET COMMUNITY CENTER 110,390$ 122,850$ 115,563$ -$ -100.00% 0107031 - OASIS 1,818,772$ 1,715,205$ 1,981,674$ 1,975,026$ -0.34% 0107032 - OASIS FITNESS CENTER 448,546$ 388,091$ 495,352$ 515,927$ 4.15% 0107033 - OASIS TRANSPORTATION 755,803$ 765,316$ 813,000$ 827,057$ 1.73% 16470 - FiiN Rec Support 166,010$ 36,026$ 147,000$ 147,000$ 0.00% Grand Total 12,950,594$ 12,057,056$ 13,472,836$ 13,507,496$ 0.26% RECREATION DEPARTMENT $13.4 M, 5.91% $212.6 M, 94.09% % of General Fund Budget Recreation Department Other General Fund Departments $1,349,918 $681,029 $414,462 $316,792 $195,291 $193,130 $185,538 $168,129 $164,860 $72,777 CONTRACT RSS INSTRUCTORS SERVICES PROFESSIONAL SURF CONTRACT INSTRUCTORS SPECIAL DEPT SUPPLIES NOC SERVICES JANITORIAL TIDELANDS INSTRUCT PYMTS MAINT & REPAIR BUILDING UTILITIES ELECTRICITY OFFICE SUPPLY CITY PRINTING MAINT & REPAIR NOC Top Non-Personnel Budgeted Items -FY 22 141 FY 20 FY 21 FY 22 Full-Time 42.00 42.00 42.00 Part-Time (FTE)38.00 38.00 39.43 Full-Time FY 22 1.00 1.00 2.00 1.00 1.00 3.00 1.00 1.00 3.00 1.00 1.00 1.00 8.00 4.00 9.00 4.00 Part-Time (FTE)FY 22 1.08 0.50 1.58 2.50 2.15Park Patrol Officer - PT Park Patrol Officer - Lead Recreation Coordinator Recreation Supervisor Marine Naturalist Interpreter Office Assistant - PT Fiscal Clerk, Senior Office Assistant RECREATION & SENIOR SERVICES PERSONNEL Administrative Assistant Department Assistant Facilities Maintenance Technician Groundsworker II Budget Analyst Deputy Recreation & Senior Services Director Facilities Maintenance Worker II Marketing Specialist Park Patrol Officer Recreation & Senior Services Director Recreation & Senior Services Manager Senior Services Van Driver Facilities Maintenance Worker II - PT 142 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $6,815,057 $6,985,560 $7,545,347 $7,907,667 4.80% 70 - REGULAR SALARIES $4,421,416 $4,400,693 $4,966,370 $5,268,515 6.08% 71 - SPECIAL PAYS $6,880 $8,933 $6,060 $6,060 0.00% 72 - BENEFITS $2,295,975 $2,574,509 $2,801,490 $2,630,212 -6.11% 73 - LUMP SUM PAYS $86,400 $0 $0 $0 0.00% 74 - OTHER PAYS $4,387 $1,425 ($228,573)$2,880 -101.26% MAINTENANCE & OPERATIONS $4,602,660 $3,494,332 $4,311,387 $4,167,913 -3.33% 81 - CONTRACT SERVICES $3,349,635 $2,604,575 $3,047,249 $2,903,975 -4.70% 83 - UTILITIES $228,533 $214,532 $224,993 $226,593 0.71% 84 - SUPPLIES & MATERIALS $582,419 $332,747 $546,195 $545,095 -0.20% 85 - MAINTENANCE & REPAIR $353,699 $258,742 $387,787 $387,087 -0.18% 86 - TRAVEL & TRAINING $31,184 $29,380 $34,880 $34,880 0.00% 87 - GENERAL EXPENSES $57,191 $54,356 $70,283 $70,283 0.00% INTERNAL SERVICE CHARGE $1,456,905 $1,539,304 $1,547,063 $1,363,877 -11.84% 88 - INTERNAL SVC CHARGE $1,456,905 $1,539,304 $1,547,063 $1,363,877 -11.84% CAPITAL EXPENDITURES $75,972 $37,860 $69,039 $68,039 -1.45% 90 - CAPITAL EXPENDITURES $75,972 $37,860 $69,039 $68,039 -1.45% Grand Total $12,950,594 $12,057,056 $13,472,836 $13,507,496 0.26% RECREATION SUMMARY BY ACCOUNT TYPE $6.8 M$4.6 M$1.5 M$.1 M$7.0 M$3.5 M$1.5 M$.0 M$7.5 M$4.3 M$1.5 M$.1 M$7.9 M$4.2 M$1.4 M$.1 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 143 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $6,815,057 $6,985,560 $7,545,347 $7,907,667 4.80% 70 - REGULAR SALARIES $4,421,416 $4,400,693 $4,966,370 $5,268,515 6.08% 711001 - SALARIES MISCELLANEOUS $3,148,931 $3,350,529 $3,500,577 $3,594,443 2.68% 711003 - SALARIES PART TIME $1,272,485 $1,050,164 $1,465,793 $1,674,073 14.21% 71 - SPECIAL PAYS $6,880 $8,933 $6,060 $6,060 0.00% 712003 - NIGHT DIFFERENTIAL MISC $673 $384 $0 $0 0.00% 712004 - CERTIFICATION PAY $373 $624 $660 $660 0.00% 712006 - BILINGUAL PAY $5,834 $7,925 $5,400 $5,400 0.00% 72 - BENEFITS $2,295,975 $2,574,509 $2,801,490 $2,630,212 -6.11% 721001 - CAFETERIA ALLOWANCE FT $860,368 $862,328 $940,254 $942,732 0.26% 721002 - CAFETERIA ALLOWANCE PT $44,559 $26,873 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $325,372 $321,391 $365,118 $375,173 2.75% 723002 - PENSION ER NORMAL COST MISC $274,687 $319,839 $384,253 $380,298 -1.03% 723004 - RETIREMENT PART TIME/TEMP $20,899 $16,568 $30,594 $31,746 3.76% 724001 - PENSION EE CONTRIB MISC ($502,868)($513,256)($558,141)($577,555)3.48% 725001 - PENSION UAL REQUIRED MISC $751,148 $860,132 $980,874 $989,159 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $262,081 $288,051 $337,811 $163,733 -51.53% 727001 - CAR ALLOWANCE $4,813 $4,827 $4,800 $4,800 0.00% 727002 - WELNESS ALLOWANCE $752 $754 $750 $750 0.00% 727003 - CELL PHONE STIPEND $21,506 $25,277 $26,040 $28,920 11.06% 727004 - RHS $2.50 CONTRIBUTION $37,180 $91,669 $72,229 $66,113 -8.47% 727012 - LIFE INSURANCE $4,248 $4,270 $4,412 $4,330 -1.84% 727013 - EMP ASSISTANCE PROGRAM $841 $815 $827 $827 0.00% 727016 - MEDICARE FRINGES $72,258 $69,976 $88,248 $90,685 2.76% 727019 - SURVIVOR BENEFIT $683 $4,009 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $0 $477 $900 $2,700 200.00% 728003 - COMPENSATED ABSENCES $115,395 $121,683 $122,521 $125,800 2.68% 73 - LUMP SUM PAYS $86,400 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $86,400 $0 $0 $0 0.00% 74 - OTHER PAYS $4,387 $1,425 ($228,573)$2,880 -101.26% 713001 - OVERTIME MISC & 1/2 TIME $4,387 $1,425 $2,880 $2,880 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($231,453)$0 -100.00% RECREATION SUMMARY BY ACCOUNT DETAIL 144 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change RECREATION SUMMARY BY ACCOUNT DETAIL MAINTENANCE & OPERATIONS $4,602,660 $3,494,332 $4,311,387 $4,167,913 -3.33% 81 - CONTRACT SERVICES $3,349,635 $2,604,575 $3,047,249 $2,903,975 -4.70% 811004 - EQUIPMENT RENTAL $9,072 $0 $0 $0 0.00% 811008 - SERVICES PROFESSIONAL $609,891 $424,362 $659,580 $681,029 3.25% 811012 - SERVICES JANITORIAL $187,736 $153,216 $202,978 $195,291 -3.79% 811027 - SERVICES CITY PRINT CONTRACT $788 $31 $4,162 $4,162 0.00% 811036 - CONTRACT RSS INSTRUCTORS $1,535,635 $1,088,642 $1,368,216 $1,349,918 -1.34% 811046 - TIDELANDS INSTRUCT PYMTS $293,066 $240,887 $250,358 $193,130 -22.86% 811050 - TENNIS CONTRACT INSTRUCTORS $34,183 $61,302 $65,983 $65,983 0.00% 811051 - SURF CONTRACT INSTRUCTORS $602,701 $542,709 $414,462 $414,462 0.00% 811053 - RENTAL PROPERTY $76,562 $93,424 $81,510 $0 -100.00% 83 - UTILITIES $228,533 $214,532 $224,993 $226,593 0.71% 831001 - TELECOMM DATALINES $3,655 $4,952 $3,300 $2,300 -30.30% 831002 - UTILITIES TELEPHONE $15,246 $23,399 $9,875 $8,875 -10.13% 831003 - UTILITIES NATURAL GAS $7,137 $6,500 $8,160 $8,160 0.00% 831004 - UTILITIES ELECTRICITY $169,675 $140,346 $165,232 $168,129 1.75% 831005 - UTILITIES WATER $32,820 $39,334 $37,426 $38,129 1.88% 831008 - UTILITIES SAILING CTR TIDELAND $0 $0 $1,000 $1,000 0.00% 84 - SUPPLIES & MATERIALS $582,419 $332,747 $546,195 $545,095 -0.20% 841006 - OFFICE SUPPLY CITY PRINTING $148,022 $98,158 $164,860 $164,860 0.00% 841007 - SUPPLIES OFFICE NOC $28,991 $18,749 $29,475 $29,375 -0.34% 841015 - SPECIAL DEPT SUPPLIES NOC $344,651 $180,270 $317,792 $316,792 -0.31% 841046 - SPECIAL DEPT EXPENSE NOC $59,941 $34,937 $33,268 $33,268 0.00% 841076 - BACK BAY SCIENCE CENTER M&O EX $813 $633 $800 $800 0.00% 85 - MAINTENANCE & REPAIR $353,699 $258,742 $387,787 $387,087 -0.18% 841014 - SUPPLIES JANITORIAL NOC $33,720 $34,362 $46,528 $46,328 -0.43% 851007 - AUTOMOTIVE FUEL/WASH $37,867 $33,813 $35,010 $35,010 0.00% 851010 - MAINT & REPAIR EQUIPMENT $19,593 $3,889 $17,000 $16,500 -2.94% 851013 - PRINTER MAINT/SUPPLIES $0 $0 $1,785 $1,785 0.00% 851016 - MAINT & REPAIR BUILDING $174,786 $111,345 $185,538 $185,538 0.00% 851037 - MAINT & REPAIR NOC $55,828 $40,386 $72,777 $72,777 0.00% 851066 - SEWER USE FEE/PROP TAX $28,827 $31,934 $28,827 $28,827 0.00% 851072 - SEWER FEES: FIXED + USE $3,078 $3,013 $322 $322 0.00% 86 - TRAVEL & TRAINING $31,184 $29,380 $34,880 $34,880 0.00% 861001 - TRAVEL & MEETINGS NOC $10,452 $8,893 $10,932 $10,932 0.00% 861003 - TRAINING $20,732 $20,486 $23,948 $23,948 0.00% 87 - GENERAL EXPENSES $57,191 $54,356 $70,283 $70,283 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $38,304 $38,613 $49,698 $49,698 0.00% 871004 - PUBLICATIONS & DUES NOC $6,532 $7,676 $6,165 $6,165 0.00% 871006 - UNIFORM EXPENSE $12,356 $8,067 $14,420 $14,420 0.00% 145 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change RECREATION SUMMARY BY ACCOUNT DETAIL INTERNAL SERVICE CHARGE $1,456,905 $1,539,304 $1,547,063 $1,363,877 -11.84% 88 - INTERNAL SVC CHARGE $1,456,905 $1,539,304 $1,547,063 $1,363,877 -11.84% 881001 - EQUIP MAINT ISF $96,512 $82,699 $99,900 $106,000 6.11% 881003 - VEHICLE REPLACE ISF $84,655 $84,655 $73,778 $70,130 -4.94% 881004 - IT ISF OPERATING CHARGE $422,655 $463,173 $481,368 $341,881 -28.98% 881005 - IT ISF REPLACEMENT CHARGE $76,193 $102,543 $96,656 $84,142 -12.95% 881007 - RSS EQUIPMENT ISF $182,314 $172,612 $172,612 $159,767 -7.44% 881008 - RSS INFRASTRUCTURE ISF $32,525 $28,823 $28,823 $37,103 28.73% 881010 - WORKERS' COMP ISF MISC $144,896 $149,414 $126,374 $79,324 -37.23% 881012 - GENERAL LIABILITY INSURANCE $240,959 $213,870 $167,154 $116,477 -30.32% 881013 - UNINSURED CLAIMS CHARGE $0 $62,720 $71,985 $140,639 95.37% 881014 - ANNUAL OPEB CHARGE $176,196 $178,796 $228,413 $228,413 0.00% CAPITAL EXPENDITURES $75,972 $37,860 $69,039 $68,039 -1.45% 90 - CAPITAL EXPENDITURES $75,972 $37,860 $69,039 $68,039 -1.45% 911001 - OFFICE EQUIPMENT $4,055 $6,598 $4,100 $4,100 0.00% 911004 - COMPUTER EQUIPMENT $6,781 $1,414 $8,545 $7,545 -11.70% 911006 - FITNESS EQUIPMENT $99 $2,160 $2,198 $2,198 0.00% 911024 - EQUIPMENT N.O.C.$63,920 $26,112 $52,807 $52,807 0.00% 911039 - OFFICE FURNITURE/FIXTURES $1,117 $1,576 $1,389 $1,389 0.00% Grand Total $12,950,594 $12,057,056 $13,472,836 $13,507,496 0.26% 146 147 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01080005 - PUBLIC WORKS ADMIN 1,641,111$ 1,801,701$ 1,929,442$ 1,993,919$ 3.34% 0108011 - WQ/CONSERVATION/ENVIRONMENTAL 798,519$ 1,149,973$ 1,209,710$ 1,206,011$ -0.31% 0108012 - TRAFFIC & TRANSPORTATION 3,191,143$ 3,305,454$ 3,279,277$ 3,504,819$ 6.88% 0108031 - PARKS 7,834,155$ 8,214,298$ 8,125,629$ 8,403,950$ 3.43% 0108032 - TREES 1,972,889$ 2,212,646$ 2,313,802$ 2,287,081$ -1.15% 0108041 - FACILITY MAINTENANCE 3,156,856$ 2,922,807$ 3,304,157$ 3,356,060$ 1.57% 0108051 - REFUSE 5,065,159$ 5,787,389$ 6,059,759$ 9,299,972$ 53.47% 0108061 - STREETS/ASPHALT 6,655,706$ 6,161,870$ 5,976,319$ 6,265,211$ 4.83% 01080801 - ENGINEERING SERVICES 3,779,158$ 4,498,789$ 4,468,629$ 4,369,830$ -2.21% 01080807 - MOD ADMIN 1,025,496$ 911,783$ 607,452$ 618,384$ 1.80% 10080802 - TIDELANDS MANAGEMENT 1,111,060$ 295,939$ 449,027$ 449,027$ 0.00% 7529031 - EQUIPMENT MAINTENANCE 1,947,481$ 2,118,616$ 2,192,246$ 2,101,035$ -4.16% 7529032 - EQUIPMENT PURCHASING 3,097,566$ 2,727,465$ 6,973,502$ 1,281,009$ -81.63%Grand Total 41,276,300$ 42,108,729$ 46,888,952$ 45,136,307$ -3.74% PUBLIC WORKS DEPARTMENT $41.3 M, 18.28% $184.7 M, 81.72% % of General Fund Budget Public Works Department Other General Fund Departments $7,944,594 $2,549,975 $2,305,053 $2,005,176 $1,018,619 $951,490 $921,987 $850,763 $605,648 $548,954 RESID REFUSE COLLECTION SERVICES CONTRACT CONTRACT SERVICES PARK/FACILTY CONTRACT SERVICES MEDIANS UTILITIES WATER SERVICES JANITORIAL SERVICES PROFESSIONAL BEACH TRASHCAN COLLECTION MAINT & REPAIR BUILDING MAINT & REPAIR EQUIPMENT Top Non-Personnel Budgeted Items -FY 22 148 FY 20 FY 21 FY 22 Full-Time 93.00 92.00 92.00 Part-Time (FTE)6.35 7.55 11.43 Full-Time FY 22 2.00 Administrative Manager 1.00 3.00 City Traffic Engineer 1.00 8.00 Civil Engineer - Principal 1.00 6.00 Concrete Finisher 1.00 1.00 Department Assistant 1.00 1.00 Deputy Public Works Director/City Engineer 1.00 2.00 Engineer - Associate 1.00 1.00 Equipment Mechanic II 3.00 1.00 Equipment Operator I 3.00 7.00 Facilities Maintenance Technician 3.00 1.00 Maintenance Worker I 4.00 9.00 Management Analyst - Senior 3.00 1.00 Permit Technician II 2.00 7.00 Public Works Director 1.00 1.00 Public Works Inspector II 2.00 2.00 Records Specialist 1.00 3.00 Supervisor 6.00 1.00 Part-Time (FTE)FY 22 Code Enforcement Officer Trainee 1.50 Engineer, Associate - PT 1.30 Intern 1.00 Office Assistant 0.75 Public Works Technical Aide 2.85 Maintenance Aide PT 4.03 Water Conservation Coordinator Maintenance Worker II Management Assistant Crew Chief Public Works Finance/Administrative Manager Public Works Inspector - Senior Superintendent Groundsworker II PUBLIC WORKS PERSONNEL Administrative Assistant Assistant City Engineer Civil Engineer - Associate Civil Engineer - Senior Construction Inspection Supervisor Deputy Public Works Director - Municipal Operations E & I Specialist Equipment Mechanic I Equipment Mechanic - Senior Equipment Operator II 149 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $14,813,342 $15,366,882 $15,800,791 $16,307,762 3.21% 70 - REGULAR SALARIES $8,816,059 $9,262,809 $9,789,297 $10,101,710 3.19% 71 - SPECIAL PAYS $52,405 $24,292 $26,860 $29,530 9.94% 72 - BENEFITS $5,519,845 $5,703,502 $6,243,327 $5,818,217 -6.81% 73 - LUMP SUM PAYS $113,400 $0 $0 $0 0.00% 74 - OTHER PAYS $311,633 $376,279 ($258,693)$358,305 -238.51% MAINTENANCE & OPERATIONS $19,160,897 $19,573,078 $20,286,809 $23,707,029 16.86% 81 - CONTRACT SERVICES $9,987,444 $10,506,618 $11,299,313 $10,897,000 -3.56% 83 - UTILITIES $1,261,963 $1,472,888 $1,349,827 $1,360,984 0.83% 84 - SUPPLIES & MATERIALS $1,111,467 $1,183,546 $1,225,707 $1,233,449 0.63% 85 - MAINTENANCE & REPAIR $6,682,606 $6,305,399 $6,293,491 $10,095,126 60.41% 86 - TRAVEL & TRAINING $43,749 $33,534 $39,175 $39,675 1.28% 87 - GENERAL EXPENSES $73,668 $71,094 $79,296 $80,796 1.89% INTERNAL SERVICE CHARGE $3,859,924 $4,133,372 $3,452,250 $3,464,907 0.37% 88 - INTERNAL SVC CHARGE $3,859,924 $4,133,372 $3,452,250 $3,464,907 0.37% CAPITAL EXPENDITURES $3,442,136 $3,035,396 $7,349,102 $1,656,609 -77.46% 90 - CAPITAL EXPENDITURES $3,442,136 $3,035,396 $7,349,102 $1,656,609 -77.46% Grand Total $41,276,300 $42,108,729 $46,888,952 $45,136,307 -3.74% PUBLIC WORKS SUMMARY BY ACCOUNT TYPE $14.8 M$19.2 M$15.4 M$19.6 M$15.8 M$20.3 M$7.3 M$16.3 M$23.7 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 150 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $14,813,342 $15,366,882 $15,800,791 $16,307,762 3.21% 70 - REGULAR SALARIES $8,816,059 $9,262,809 $9,789,297 $10,101,710 3.19% 711001 - SALARIES MISCELLANEOUS $8,631,881 $9,022,644 $9,495,153 $9,579,039 0.88% 711003 - SALARIES PART TIME $184,177 $240,165 $294,144 $522,671 77.69% 71 - SPECIAL PAYS $52,405 $24,292 $26,860 $29,530 9.94% 712003 - NIGHT DIFFERENTIAL MISC $0 $0 $750 $750 0.00% 712004 - CERTIFICATION PAY $19,626 $19,604 $20,710 $23,380 12.89% 712006 - BILINGUAL PAY $1,083 $4,688 $5,400 $5,400 0.00% 713007 - DUTY PAY $31,696 $0 $0 $0 0.00% 72 - BENEFITS $5,519,845 $5,703,502 $6,243,327 $5,818,217 -6.81% 721001 - CAFETERIA ALLOWANCE FT $1,792,481 $1,873,753 $2,059,604 $2,062,620 0.15% 722001 - PENSION EE NORMAL COST MISC $835,413 $851,985 $914,810 $926,161 1.24% 723002 - PENSION ER NORMAL COST MISC $560,789 $687,489 $815,679 $790,676 -3.07% 723004 - RETIREMENT PART TIME/TEMP $6,091 $4,077 $5,674 $4,298 -24.26% 724001 - PENSION EE CONTRIB MISC ($1,119,662)($1,187,133)($1,260,717)($1,290,857)2.39% 725001 - PENSION UAL REQUIRED MISC $2,094,451 $2,026,710 $2,233,710 $2,252,576 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $730,769 $678,733 $769,287 $372,863 -51.53% 725010 - PERS ARREARS MISC $0 $13,101 $0 $0 0.00% 727001 - CAR ALLOWANCE $8,110 $12,017 $12,000 $12,000 0.00% 727003 - CELL PHONE STIPEND $43,366 $42,032 $48,960 $48,300 -1.35% 727004 - RHS $2.50 CONTRIBUTION $98,348 $141,356 $111,822 $104,596 -6.46% 727012 - LIFE INSURANCE $9,043 $9,121 $9,664 $9,231 -4.48% 727013 - EMP ASSISTANCE PROGRAM $1,783 $1,734 $1,811 $1,811 0.00% 727015 - UNEMPLOYMENT EXPENSE $12,846 $3,035 $0 $0 0.00% 727016 - MEDICARE FRINGES $139,650 $145,300 $172,991 $173,765 0.45% 727019 - SURVIVOR BENEFIT ($780)$5,308 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $0 $5,637 $15,702 $18,402 17.20% 728003 - COMPENSATED ABSENCES $321,871 $334,473 $332,330 $331,776 -0.17% 729015 - CONTRA PENSION EXP (GASB 68)$15,090 $84,236 $0 $0 0.00% 729016 - CONTRA OPEB EXP (GASB 75)($29,814)($29,462)$0 $0 0.00% 73 - LUMP SUM PAYS $113,400 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $113,400 $0 $0 $0 0.00% 74 - OTHER PAYS $311,633 $376,279 ($258,693)$358,305 -238.51% 713001 - OVERTIME MISC & 1/2 TIME $287,363 $327,394 $305,663 $305,663 0.00% 713008 - CALL BACK PAY $16,354 $14,687 $9,150 $9,150 0.00% 713009 - STAND BY PAY $0 $33,202 $43,492 $43,492 0.00% 715002 - CATASTROPHIC LEAVE $7,916 $996 $0 $0 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($616,998)$0 -100.00% MAINTENANCE & OPERATIONS $19,160,897 $19,573,078 $20,286,809 $23,707,029 16.86% 81 - CONTRACT SERVICES $9,987,444 $10,506,618 $11,299,313 $10,897,000 -3.56% 811004 - EQUIPMENT RENTAL $4,400 $6,454 $6,200 $6,200 0.00% 811008 - SERVICES PROFESSIONAL $2,852,037 $869,756 $996,987 $921,987 -7.52% PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 151 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 811010 - NPDES ADMINISTRATION $172,888 $189,000 $189,000 $189,000 0.00% 811011 - TMDL ADMINISTRATION $171,359 $141,885 $220,200 $220,200 0.00% 811012 - SERVICES JANITORIAL $781,838 $715,458 $951,490 $951,490 0.00% 811014 - SERVICES NPT COAST REFUSE $715,880 $741,164 $762,694 $0 -100.00% 811015 - SERVCES OTHER PRINT VENDOR $15,870 $11,610 $12,500 $12,500 0.00% 811018 - CONTRACT SERVICES MEDIANS $1,655,044 $1,752,779 $1,772,840 $2,005,176 13.11% 811020 - CONTRACT SERVICES PARK/FACILTY $2,255,358 $2,387,014 $2,256,724 $2,305,053 2.14% 811023 - CONTRACT SERVICES BEACH REFUSE $152,590 $0 $157,168 $0 -100.00% 811026 - CONTRACT SERVICES CIVIC CENTER $218,066 $208,230 $245,600 $250,672 2.07% 811027 - SERVICES CITY PRINT CONTRACT $1,562 $2,141 $4,163 $4,163 0.00% 811031 - BEACH TRASHCAN COLLECTION $331,682 $591,756 $668,595 $850,763 27.25% 811032 - STEAM CLEANING $268,246 $258,887 $262,800 $267,568 1.81% 811034 - CONTRACT STRIPING $135,246 $142,848 $159,071 $159,071 0.00% 841060 - OTHER AGENCY FEES $18,960 $57,502 $68,500 $73,181 6.83% 851030 - TURF RENOVATION $124,088 $145,998 $130,000 $130,000 0.00% 83 - UTILITIES $1,261,963 $1,472,888 $1,349,827 $1,360,984 0.83% 831001 - TELECOMM DATALINES $2,753 $4,587 $6,600 $6,600 0.00% 831002 - UTILITIES TELEPHONE $5,367 $5,582 $4,000 $4,000 0.00% 831003 - UTILITIES NATURAL GAS $14,928 $13,316 $10,405 $10,405 0.00% 831004 - UTILITIES ELECTRICITY $327,582 $284,332 $312,000 $321,360 3.00% 831005 - UTILITIES WATER $911,333 $1,165,071 $1,016,822 $1,018,619 0.18% 84 - SUPPLIES & MATERIALS $1,111,467 $1,183,546 $1,225,707 $1,233,449 0.63% 841007 - SUPPLIES OFFICE NOC $18,888 $13,718 $17,440 $17,440 0.00% 841011 - SUPPLIES AUTO PARTS EXPENSE $314,386 $313,199 $305,000 $305,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $56,122 $111,561 $168,950 $168,950 0.00% 841026 - STREET CLEANING EXPENSE $4,948 $2,634 $3,000 $3,000 0.00% 841028 - PIER/FLOAT SUPPLIES $25,349 $0 $0 $0 0.00% 841029 - SAFETY EQUIPMENT $2,712 $838 $2,500 $2,500 0.00% 841032 - TRAFFIC SUPPLIES $9,678 $12,971 $17,700 $17,700 0.00% 841033 - ROADWAY PAINTS & BARS $5,580 $0 $0 $0 0.00% 841034 - DEVICE PAINTS $719 $0 $0 $0 0.00% 841035 - SIGNS $53,837 $64,824 $47,000 $47,000 0.00% 841038 - INSCTCDES/HRBCDES/FNGCDES $2,996 $0 $0 $0 0.00% 841039 - PLANT MATERIALS $19,764 $20,817 $20,000 $20,000 0.00% 841040 - FERTILIZER $4,883 $0 $0 $0 0.00% 841041 - SOIL AMENDMENTS $8,415 $17,150 $17,500 $17,500 0.00% 841042 - ASPHALT MATERIALS $207,571 $96,352 $127,400 $127,400 0.00% 841043 - CONCRETE MATERIALS $120,381 $68,321 $65,000 $65,000 0.00% 841044 - TOOLS INSTRUMENTS ETC $16,312 $45,180 $65,250 $65,250 0.00% 841045 - CIVIC CTR START UP COSTS $258 $31 $0 $0 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $33,636 $154,728 $78,500 $78,500 0.00% 841055 - HAZARD MITIGATION $205,034 $261,224 $290,467 $298,209 2.67% 152 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR $6,682,606 $6,305,399 $6,293,491 $10,095,126 60.41% 841014 - SUPPLIES JANITORIAL NOC $88,213 $94,440 $90,000 $90,000 0.00% 851006 - RESID REFUSE COLLECTION $4,083,120 $4,160,688 $4,165,123 $7,944,594 90.74% 851007 - AUTOMOTIVE FUEL/WASH $154,570 $152,861 $119,907 $119,907 0.00% 851010 - MAINT & REPAIR EQUIPMENT $603,726 $537,135 $549,000 $548,954 -0.01% 851013 - PRINTER MAINT/SUPPLIES $3,751 $5,794 $4,675 $4,675 0.00% 851014 - MAINT & REPAIR DAMAGE $46,097 $82,875 $50,000 $50,000 0.00% 851015 - MAINT E COAST HIGHWAY $19,483 $12 $0 $0 0.00% 851016 - MAINT & REPAIR BUILDING $531,667 $541,158 $599,677 $605,648 1.00% 851027 - FICUS TREE MAINTENANCE $100,429 $0 $0 $0 0.00% 851028 - TREE REFORESTATION $251,407 $0 $0 $0 0.00% 851029 - TREE REPLACE/CLAIMS $19,829 $0 $0 $0 0.00% 851031 - MAINT BBSC $27,816 $17,553 $23,760 $23,760 0.00% 851037 - MAINT & REPAIR NOC $190,475 $52,542 $103,769 $103,769 0.00% 851038 - MAINT IRRIGATION REPAIR $122,809 $221,976 $137,700 $138,190 0.36% 851040 - MAINT DRNKNG FOU REPAIR $589 $0 $0 $0 0.00% 851041 - MAINT PIERS/FLOATS/DOCKS $114,725 $81,724 $65,000 $65,000 0.00% 851042 - MAINTENANCE BEACHES $47,530 $65,975 $59,500 $59,500 0.00% 851045 - MAINT OUTSIDE LABOR $133,111 $131,856 $125,000 $125,000 0.00% 851046 - MAINT COMP SOFTWARE $4,428 $7,321 $15,700 $15,700 0.00% 851065 - NWP COAST REIMBURSEMENT $60,620 $60,620 $60,620 $60,620 0.00% 851066 - SEWER USE FEE/PROP TAX $50,876 $49,586 $50,876 $50,876 0.00% 851069 - DONATED BENCH & TREE PURCHASES $12,150 $11,411 $28,000 $28,000 0.00% 851070 - MAINT/REPAIR MARINAS $0 $13,240 $30,000 $30,000 0.00% 851072 - SEWER FEES: FIXED + USE $15,184 $16,634 $15,184 $15,184 0.00% 851074 - ELECTRIC VEHICLE OPERATING $0 $0 $0 $15,750 0.00% 86 - TRAVEL & TRAINING $43,749 $33,534 $39,175 $39,675 1.28% 861001 - TRAVEL & MEETINGS NOC $23,024 $14,829 $19,775 $19,775 0.00% 861003 - TRAINING $20,725 $18,705 $19,400 $19,900 2.58% 87 - GENERAL EXPENSES $73,668 $71,094 $79,296 $80,796 1.89% 871001 - CERT & MEMBERSHIP $4,884 $429 $400 $400 0.00% 871002 - ADVERT & PUB RELATIONS $1,548 $1,889 $7,500 $7,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $7,400 $6,206 $7,900 $7,900 0.00% 871004 - PUBLICATIONS & DUES NOC $11,933 $11,121 $15,497 $15,497 0.00% 871006 - UNIFORM EXPENSE $28,010 $30,547 $35,279 $36,779 4.25% 871017 - SOFTWARE LICENSE RENEWAL $19,842 $20,850 $12,720 $12,720 0.00% 871025 - HARBOR PIER PERMIT APPEAL $50 $50 $0 $0 0.00% 153 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL INTERNAL SERVICE CHARGE $3,859,924 $4,133,372 $3,452,250 $3,464,907 0.37% 88 - INTERNAL SVC CHARGE $3,859,924 $4,133,372 $3,452,250 $3,464,907 0.37% 881001 - EQUIP MAINT ISF $573,784 $556,789 $758,450 $694,625 -8.42% 881003 - VEHICLE REPLACE ISF $440,180 $440,180 $636,097 $640,996 0.77% 881004 - IT ISF OPERATING CHARGE $530,469 $645,377 $686,092 $650,949 -5.12% 881005 - IT ISF REPLACEMENT CHARGE $96,121 $147,550 $129,043 $134,509 4.24% 881010 - WORKERS' COMP ISF MISC $405,080 $385,852 $182,339 $161,949 -11.18% 881012 - GENERAL LIABILITY INSURANCE $1,316,983 $1,135,623 $304,354 $247,558 -18.66% 881013 - UNINSURED CLAIMS CHARGE $0 $335,267 $131,070 $309,515 136.15% 881014 - ANNUAL OPEB CHARGE $497,307 $486,734 $624,805 $624,805 0.00% CAPITAL EXPENDITURES $3,442,136 $3,035,396 $7,349,102 $1,656,609 -77.46% 90 - CAPITAL EXPENDITURES $3,442,136 $3,035,396 $7,349,102 $1,656,609 -77.46% 911004 - COMPUTER EQUIPMENT $14,755 $736 $9,300 $9,300 0.00% 911008 - PARK RENOVATIONS $307,282 $264,318 $307,000 $307,000 0.00% 911016 - ROLLING EQUIPMENT $2,733,888 $2,514,537 $6,565,493 $873,000 -86.70% 911017 - CONTRACTED SET UP $23,438 $34,078 $31,009 $31,009 0.00% 911018 - SET UP SUPPLIES $1,892 $258 $0 $0 0.00% 911019 - ADD'L REQ VEHICLE EQUIPMENT $3,192 $0 $0 $0 0.00% 911020 - EQUIPMENT RENOVATION $277,592 $111,870 $300,000 $300,000 0.00% 911021 - AQMD EQUIPMENT MANDATES $9,825 $3,411 $10,000 $10,000 0.00% 911022 - MOBILE DATA COMPUTING $4,052 $0 $15,000 $15,000 0.00% 911023 - SHOP EQUIPMENT $22,182 $29,192 $40,000 $40,000 0.00% 911024 - EQUIPMENT N.O.C.$44,039 $74,327 $61,000 $61,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES $0 $2,669 $10,300 $10,300 0.00% Grand Total $41,276,300 $42,108,729 $46,888,952 $45,136,307 -3.74% 154 Department Org Unit Year Manufacturer Model Replacement Description Replacement Cost 0603 2011 Ford Focus Similar 24,000$ 0604 2014 Nissan Versa Similar 24,000$ 0606 2014 Nissan Versa Similar 24,000$ 0607 2011 Ford Ranger Similar 30,000$ Community Development - Building 0105041 2921 2009 Dodge Durango Similar 35,000$ Fire Department - Fire Prevention 01040402 2506 2010 Ford Explorer Similar 35,000$ 3388 2005 Utility Trailer Similar 15,000$ 3363 2012 Chev Canyon 4wd Ford Ranger 35,000$ 3601 2011 Chev Canyon 4wd Ford Ranger 35,000$ 3606 2010 Chev Canyon 4wd Ford Ranger 35,000$ 7706 7706 Ford F150 Truck 1/2 Ton Ext Cab Similar 30,000$ 7712 7712 Ford F-350 Truck 1 Ton Service Body Similar 36,000$ 7716 7716 Ford F-350 Truck 1 Ton Dump Ext Cab Flatbed Similar 47,000$ 7717 7717 Ford F-350 Truck 1 Ton Dump Ext Cab Flatbed Similar 47,000$ 7901 2008 Chev, Astrolight Eldorado Passenger Van Similar 98,000$ 7911 2012 Toyota Venza Similar 35,000$ Recreation Admin 0107010 7812 2012 Big Tex Utility trailer Flat deck air lift 18,000$ 5504 2008 Ford F550 Service Body Similar 55,000$ 3607 2013 Toyota Tacoma Similar 35,000$ 3614 2011 GMC Canyon Similar 35,000$ 3680 2012 GMC Canyon Similar 35,000$ 9202 2013 Chevrolet 1 Ton Truck Similar 40,000$ 9240 2008 Ford Truck 1 Ton Service Ext Cab Flatbed Similar 40,000$ 9248 2009 Ford Truck 3/4 Ton Truck Similar 30,000$ Total 873,000$ Revenue- Parking Lots 0103032 Utilities - Water 7019052 Item to be Replaced Utilities - Storm Drains 0109062 Public Works - Field Maintenance 0108061 Public Works - Parks 0108031 Recreation and Senior Services 0107031 CITYWIDE FY 22 Vehicle Replacement Report 155 156 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 0109062 - STORM DRAINS/STREET SWEEPING 3,443,820$ 3,278,752$ 3,728,038$ 3,795,554$ 1.81% 0109063 - STREET LIGHT/ELECTRICAL 1,397,603$ 1,378,819$ 1,305,512$ 1,349,077$ 3.34% 10090907 - OIL & GAS 760,038$ 545,778$ 746,736$ 755,296$ 1.15% 7019052 - WATER SYSTEM SERVICE 22,527,524$ 24,742,355$ 27,969,925$ 27,933,241$ -0.13% 7119061 - WASTEWATER OPERATIONS 3,505,859$ 3,754,085$ 4,284,105$ 3,956,840$ -7.64% Grand Total 31,634,844$ 33,699,789$ 38,034,316$ 37,790,009$ -0.64% UTILITIES DEPARTMENT $5.1 M, 2.28% $220.8 M, 97.72% % of General Fund Budget Utilities Department Other General Fund Departments $8,058,000 $5,100,000 $2,403,642 $2,182,750 $1,293,147 $798,250 $480,726 $442,246 $365,000 $337,727 GROUNDWATER EXP IMPORTED WATER EXP SERVICE CHARGE ADMINISTRATIVE UTILITIES ELECTRICITY MAINT & REPAIR NOC CONTRACT SERVICES STRT SWPING RECLAIMED WATER EXP OCWD SERVICES PROFESSIONAL CONTRACT SERVICES STORM DRAINS UTILITIES FAC MAIN PROGM Top Non-Personnel Budgeted Items -FY 22 157 FY 20 FY 21 FY 22 Full-Time 53.50 53.50 53.50 Part-Time (FTE)3.96 3.96 3.96 Full-Time FY 22 1.00 1.00 4.00 3.00 1.00 0.50 1.00 1.00 1.00 1.00 1.00 1.00 7.00 1.00 1.00 13.00 7.00 3.00 3.00 1.00 1.00 Part-Time (FTE)FY 22 1.46 1.00 1.50Utilities Specialist - PT Utilities Supervisor Water Production Operator Water Production Supervisor Water Quality Coordinator Intern Maintenance Aide Utilities Specialist - Senior IT Technician - Senior Maintenance Worker I Maintenance Worker II Management Analyst - Senior Operations Support Superintendent Storm Drain And Street Sweeping Crew Chief Storm Drain And Street Sweeping Supervisor Utilities Crew Chief Utilities Director Utilities SCADA Coordinator Utilities Specialist Field Superintendent II UTILITIES PERSONNEL Administrative Assistant Department Assistant Electrical & Instrumentation Specialist Equipment Operator II 158 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $7,873,370 $8,459,774 $8,559,957 $8,604,035 0.51% 70 - REGULAR SALARIES $4,333,383 $4,574,672 $4,871,984 $4,876,580 0.09% 71 - SPECIAL PAYS $34,735 $31,689 $31,435 $30,925 -1.62% 72 - BENEFITS $2,875,906 $3,235,181 $3,284,673 $3,091,088 -5.89% 73 - LUMP SUM PAYS $17,550 $0 $0 $0 0.00% 74 - OTHER PAYS $611,797 $618,232 $371,866 $605,442 62.81% MAINTENANCE & OPERATIONS $20,970,692 $22,278,936 $25,532,296 $25,885,337 1.38% 81 - CONTRACT SERVICES $2,197,229 $2,318,512 $2,882,068 $2,945,773 2.21% 83 - UTILITIES $2,341,777 $1,987,223 $2,254,740 $2,304,990 2.23% 84 - SUPPLIES & MATERIALS $11,039,199 $12,328,829 $14,161,448 $14,479,607 2.25% 85 - MAINTENANCE & REPAIR $3,354,129 $2,740,267 $3,378,411 $3,492,041 3.36% 86 - TRAVEL & TRAINING $31,762 $33,459 $46,760 $46,760 0.00% 87 - GENERAL EXPENSES $2,006,596 $2,870,645 $2,808,869 $2,616,166 -6.86% INTERNAL SERVICE CHARGE $2,776,215 $2,810,214 $3,763,908 $3,212,482 -14.65% 88 - INTERNAL SVC CHARGE $2,776,215 $2,810,214 $3,763,908 $3,212,482 -14.65% CAPITAL EXPENDITURES $14,567 $150,865 $178,154 $88,154 -50.52% 90 - CAPITAL EXPENDITURES $14,567 $150,865 $178,154 $88,154 -50.52% Grand Total $31,634,844 $33,699,789 $38,034,316 $37,790,009 -0.64% UTILITIES SUMMARY BY ACCOUNT TYPE $7.9 M$21.0 M$.0 M$8.5 M$22.3 M$.2 M$8.6 M$25.5 M$.2 M$8.6 M$25.9 M$.1 MSALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 19 Actuals FY 20 Actuals FY 21 Adopted FY22 Adopted 159 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $7,873,370 $8,459,774 $8,559,957 $8,604,035 0.51% 70 - REGULAR SALARIES $4,333,383 $4,574,672 $4,871,984 $4,876,580 0.09% 711001 - SALARIES MISCELLANEOUS $4,303,798 $4,489,564 $4,704,997 $4,700,840 -0.09% 711003 - SALARIES PART TIME $29,585 $85,108 $166,986 $175,741 5.24% 71 - SPECIAL PAYS $34,735 $31,689 $31,435 $30,925 -1.62% 712003 - NIGHT DIFFERENTIAL MISC $85 $68 $0 $0 0.00% 712004 - CERTIFICATION PAY $31,655 $29,811 $29,635 $29,125 -1.72% 712006 - BILINGUAL PAY $2,151 $1,810 $1,800 $1,800 0.00% 713007 - DUTY PAY $844 $0 $0 $0 0.00% 72 - BENEFITS $2,875,906 $3,235,181 $3,284,673 $3,091,088 -5.89% 721001 - CAFETERIA ALLOWANCE FT $1,118,829 $1,119,517 $1,197,705 $1,200,861 0.26% 722001 - PENSION EE NORMAL COST MISC $431,483 $444,107 $466,731 $459,068 -1.64% 723002 - PENSION ER NORMAL COST MISC $270,034 $325,586 $384,471 $371,339 -3.42% 723004 - RETIREMENT PART TIME/TEMP $1,109 $1,697 $7,130 $6,590 -7.57% 724001 - PENSION EE CONTRIB MISC ($561,701)($587,438)($615,436)($617,315)0.31% 725001 - PENSION UAL REQUIRED MISC $996,839 $988,422 $1,091,645 $1,100,864 0.84% 725003 - PENSION UAL DISCRETIONARY MISC $347,804 $331,016 $375,960 $182,223 -51.53% 725010 - PERS ARREARS MISC $554 $0 $0 $0 0.00% 727001 - CAR ALLOWANCE $3,996 $4,827 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $29,182 $29,933 $31,680 $34,980 10.42% 727004 - RHS $2.50 CONTRIBUTION $63,440 $70,813 $65,502 $73,623 12.40% 727012 - LIFE INSURANCE $5,439 $5,381 $5,620 $5,504 -2.06% 727013 - EMP ASSISTANCE PROGRAM $1,062 $1,010 $1,053 $1,053 0.00% 727014 - OTHER BENEFITS $3,234 $0 $0 $0 0.00% 727015 - UNEMPLOYMENT EXPENSE $0 $1,126 $0 $0 0.00% 727016 - MEDICARE FRINGES $76,811 $80,385 $89,102 $88,941 -0.18% 727019 - SURVIVOR BENEFIT ($345)$3,204 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $0 $5,228 $14,035 $14,102 0.48% 728003 - COMPENSATED ABSENCES $155,386 $160,165 $164,675 $164,455 -0.13% 729015 - CONTRA PENSION EXP (GASB 68)$68,931 $384,778 $0 $0 0.00% 729016 - CONTRA OPEB EXP (GASB 75)($136,182)($134,575)$0 $0 0.00% 73 - LUMP SUM PAYS $17,550 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $17,550 $0 $0 $0 0.00% 74 - OTHER PAYS $611,797 $618,232 $371,866 $605,442 62.81% 713001 - OVERTIME MISC & 1/2 TIME $397,044 $359,785 $375,217 $375,217 0.00% 713008 - CALL BACK PAY $99,977 $142,361 $96,500 $96,500 0.00% 713009 - STAND BY PAY $114,776 $116,085 $133,725 $133,725 0.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($233,576)$0 -100.00% UTILITIES SUMMARY BY ACCOUNT DETAIL 160 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change UTILITIES SUMMARY BY ACCOUNT DETAIL MAINTENANCE & OPERATIONS $20,970,692 $22,278,936 $25,532,296 $25,885,337 1.38% 81 - CONTRACT SERVICES $2,197,229 $2,318,512 $2,882,068 $2,945,773 2.21% 811004 - EQUIPMENT RENTAL $701 $0 $5,000 $5,000 0.00% 811008 - SERVICES PROFESSIONAL $459,422 $360,849 $441,516 $442,246 0.17% 811017 - SERVICES CONTRACT $352,364 $392,856 $183,466 $186,966 1.91% 811021 - CONTRACT SERVICES STRT SWPING $532,993 $474,125 $775,000 $798,250 3.00% 811022 - CONTRACT SERVICES ALLEY SWEEP $68,571 $69,372 $80,231 $80,231 0.00% 811024 - CONTRACT SERVICES STORM DRAINS $209,887 $262,987 $365,000 $365,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT $0 $0 $33 $33 0.00% 811045 - WATER CONSERVATION SUPPORT $26,250 $60,000 $218,247 $218,247 0.00% 811049 - METER READING SERVICES $308,697 $307,430 $311,575 $317,800 2.00% 811057 - SCADA PROGRAMMING $0 $124,893 $200,000 $200,000 0.00% 811058 - HAZARDOUS MATERIALS REMOVAL $0 $4,427 $20,000 $20,000 0.00% 811062 - UNDERGROUND SERVICE ALERT PRGM $0 $0 $0 $15,000 0.00% 841060 - OTHER AGENCY FEES $238,344 $261,573 $282,000 $297,000 5.32% 83 - UTILITIES $2,341,777 $1,987,223 $2,254,740 $2,304,990 2.23% 831001 - TELECOMM DATALINES $11,134 $14,172 $15,600 $15,600 0.00% 831002 - UTILITIES TELEPHONE $46,558 $45,459 $39,500 $39,500 0.00% 831003 - UTILITIES NATURAL GAS $2,736 $2,730 $3,000 $3,000 0.00% 831004 - UTILITIES ELECTRICITY $2,253,714 $1,890,932 $2,125,000 $2,182,750 2.72% 831005 - UTILITIES WATER $27,635 $33,930 $71,640 $64,140 -10.47% 84 - SUPPLIES & MATERIALS $11,039,199 $12,328,829 $14,161,448 $14,479,607 2.25% 841007 - SUPPLIES OFFICE NOC $5,795 $4,769 $7,350 $7,350 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $63,733 $91,981 $97,500 $97,500 0.00% 841018 - TREATMENT CHEMICALS $111,959 $143,177 $150,000 $190,000 26.67% 841026 - STREET CLEANING EXPENSE $46 $1,906 $2,000 $2,000 0.00% 841043 - CONCRETE MATERIALS $0 $0 $2,000 $2,000 0.00% 841044 - TOOLS INSTRUMENTS ETC $25,575 $31,946 $29,000 $29,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $241,537 $182,226 $274,427 $259,427 -5.47% 841057 - IMPORTED WATER EXP $3,941,412 $5,101,808 $5,000,000 $5,100,000 2.00% 841058 - GROUNDWATER EXP $6,137,512 $6,113,170 $7,900,000 $8,058,000 2.00% 841059 - RECLAIMED WATER EXP OCWD $418,212 $445,898 $471,300 $480,726 2.00% 841063 - WATER CNSRV ACTIVITIES $79,922 $162,213 $202,371 $202,371 0.00% 841073 - YARD & PROJECT MATERIALS $13,495 $49,735 $25,500 $51,233 100.91% 85 - MAINTENANCE & REPAIR $3,354,129 $2,740,267 $3,378,411 $3,492,041 3.36% 841014 - SUPPLIES JANITORIAL NOC $11,297 $12,627 $9,000 $9,000 0.00% 851001 - GENERATOR MAINT & REPAIR $46,814 $46,983 $43,073 $53,073 23.22% 851002 - VALVE MAINT PROGRAM $88,762 $77,487 $90,000 $90,000 0.00% 851003 - AIR VAC MAINT PROGRAM $0 $14,116 $20,000 $20,000 0.00% 851005 - METER VAULT REPLACEMENT $0 $0 $6,000 $0 -100.00% 851007 - AUTOMOTIVE FUEL/WASH $128,087 $123,643 $135,000 $135,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT $19,759 $18,075 $22,500 $22,500 0.00% 851013 - PRINTER MAINT/SUPPLIES $3,654 $5,268 $6,000 $6,000 0.00% 851014 - MAINT & REPAIR DAMAGE $0 $44,410 $0 $0 0.00% 851015 - MAINT E COAST HIGHWAY $7,136 $5,000 $7,114 $7,114 0.00% 851016 - MAINT & REPAIR BUILDING $4,441 $3,890 $52,166 $52,166 0.00% 161 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change UTILITIES SUMMARY BY ACCOUNT DETAIL 851032 - WASTEWATER ROOT CUTTING $9,498 $11,611 $16,601 $16,601 0.00% 851033 - WELLS & PUMP STA MAINT $131,369 $77,261 $85,031 $86,031 1.18% 851034 - REGULATING STA MAINT $49,515 $44,221 $55,000 $55,000 0.00% 851035 - CCTV MAINTENANCE PROGRAM $48,900 $60,699 $93,172 $100,172 7.51% 851036 - GREASE CNTRL DEV/INSPEC $52,184 $59,392 $79,544 $79,544 0.00% 851037 - MAINT & REPAIR NOC $1,725,920 $1,041,320 $1,292,147 $1,293,147 0.08% 851039 - MAINT STORM DRAINS $198,751 $139,256 $135,000 $135,000 0.00% 851044 - MAINT TRAFFIC CONTROL $2,000 $2,000 $2,000 $2,000 0.00% 851048 - BACKFLOW MAINT & REPAIR $27,971 $11,200 $25,000 $25,000 0.00% 851049 - MAINT SCADA $73,143 $56,311 $72,489 $72,489 0.00% 851050 - SEWER MANHOLE LINING PRGM $74,700 $75,000 $75,000 $85,000 13.33% 851051 - PUMP STATION MAINTENANCE $10,524 $12,666 $13,000 $13,000 0.00% 851052 - ALLEY LATERAL REPL PRGM.$43,503 $36,601 $43,500 $43,500 0.00% 851053 - SEWER MANHOLE MAINT PRGM $11,846 $34,316 $37,601 $37,601 0.00% 851054 - TREE ROOT FOAMING $75,212 $88,598 $85,000 $85,000 0.00% 851055 - WATER METER REPL PROGRAM $0 $61,097 $218,312 $112,942 -48.27% 851056 - FIRE HYDRANT REPL PROGRAM $63,468 $75,891 $70,000 $70,000 0.00% 851057 - CATHODIC PROTECTION PRGM $0 $0 $23,000 $23,000 0.00% 851058 - METER & VALVE CVR PRGM $75,340 $80,333 $100,000 $125,000 25.00% 851060 - WATER QLTY MONTOR PRGM $59,071 $57,446 $75,000 $75,000 0.00% 851061 - BIG CNYN RSVR MONITOR PRG $610 $0 $0 $0 0.00% 851062 - UTILITIES FAC MAIN PROGM $166,261 $197,492 $166,727 $337,727 102.56% 851063 - WATER TREATMENT PROGRAM $49,763 $37,191 $60,000 $60,000 0.00% 851064 - COMMERCIAL METER REPL PRG $68,016 $48,696 $70,000 $70,000 0.00% 851066 - SEWER USE FEE/PROP TAX $19,385 $19,616 $18,285 $18,285 0.00% 851067 - RECYCLE PUMP STATION MAINT $6,335 $3,894 $12,360 $12,360 0.00% 851072 - SEWER FEES: FIXED + USE $895 $909 $3,789 $3,789 0.00% 851073 - PUMP & MOTOR REPAIR $0 $55,751 $60,000 $60,000 0.00% 86 - TRAVEL & TRAINING $31,762 $33,459 $46,760 $46,760 0.00% 861001 - TRAVEL & MEETINGS NOC $5,612 $2,487 $5,000 $5,000 0.00% 861003 - TRAINING $26,149 $30,972 $41,760 $41,760 0.00% 87 - GENERAL EXPENSES $2,006,596 $2,870,645 $2,808,869 $2,616,166 -6.86% 871001 - CERT & MEMBERSHIP $7,882 $7,300 $9,000 $9,000 0.00% 871002 - ADVERT & PUB RELATIONS $734 $0 $10,000 $10,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $68,386 $79,471 $81,882 $81,882 0.00% 871004 - PUBLICATIONS & DUES NOC $488 $350 $6,201 $6,201 0.00% 871006 - UNIFORM EXPENSE $23,474 $26,418 $24,192 $24,192 0.00% 871017 - SOFTWARE LICENSE RENEWAL $28,759 $54,887 $81,249 $81,249 0.00% 871022 - SERVICE CHARGE ADMINISTRATIVE $1,876,873 $2,702,219 $2,596,345 $2,403,642 -7.42% 162 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change UTILITIES SUMMARY BY ACCOUNT DETAIL INTERNAL SERVICE CHARGE $2,776,215 $2,810,214 $3,763,908 $3,212,482 -14.65% 88 - INTERNAL SVC CHARGE $2,776,215 $2,810,214 $3,763,908 $3,212,482 -14.65% 881001 - EQUIP MAINT ISF $504,803 $533,239 $556,575 $540,500 -2.89% 881002 - NON CAPITAL EQUIPMENT $0 $36,750 $0 $0 0.00% 881003 - VEHICLE REPLACE ISF $577,999 $577,999 $734,953 $871,242 18.54% 881004 - IT ISF OPERATING CHARGE $259,641 $256,736 $289,828 $401,849 38.65% 881005 - IT ISF REPLACEMENT CHARGE $50,987 $63,803 $71,247 $82,453 15.73% 881010 - WORKERS' COMP ISF MISC $242,228 $230,730 $257,119 $154,764 -39.81% 881012 - GENERAL LIABILITY INSURANCE $905,409 $679,077 $1,087,210 $713,557 -34.37% 881013 - UNINSURED CLAIMS CHARGE $0 $196,904 $468,210 $149,351 -68.10% 881014 - ANNUAL OPEB CHARGE $235,148 $234,976 $298,766 $298,766 0.00% CAPITAL EXPENDITURES $14,567 $150,865 $178,154 $88,154 -50.52% 90 - CAPITAL EXPENDITURES $14,567 $150,865 $178,154 $88,154 -50.52% 911001 - OFFICE EQUIPMENT $314 $249 $7,000 $7,000 0.00% 911004 - COMPUTER EQUIPMENT $598 $20 $6,000 $6,000 0.00% 911023 - SHOP EQUIPMENT $241 $560 $1,000 $1,000 0.00% 911024 - EQUIPMENT N.O.C.$8,414 $143,675 $159,154 $69,154 -56.55% 911039 - OFFICE FURNITURE/FIXTURES $5,000 $6,361 $5,000 $5,000 0.00% Grand Total $31,634,844 $33,699,789 $38,034,316 $37,790,009 -0.64% 163 I N T E R N A L S E R V I C E S & O T H E R A C T I V I T I E S OVERVIEW The City provides for the financing of certain operations using Internal Service Funds (ISF). An Internal Service Fund is a fund used in governmental accounting to allocate centralized expenditures and services to departments on a cost reimbursement basis. All costs incurred for actual expenditures or services rendered in the Internal Service Fund are charged to each department at a predetermined rate based on their share of these expenditures. Funds are budgeted in, and collected from, each department at the predetermined rate by the Internal Service Fund during the year. The City's established Internal Service Funds include: Internal Service Fund Name Description Insurance Reserve Fund Used to account for the City’s self-insured general liability, uninsured claims, and workers’ compensation programs. Equipment Maintenance & Replacement Fund Used to account for the cost of maintaining and replacing the City’s rolling stock fleet, 800 MHz radio system, parking equipment/infrastructure, and Recreation and Fire medical equipment. Compensated Absences Fund Used to account for the City’s accumulated liability for compensated absences. Retiree Medical Insurance Fund Used to account for the cost of providing post-employment health care benefit. Information Technology Fund Used to account for the cost of maintaining and replacing the City’s information technology (computer) systems. The category listed as “Other Activities” this fiscal year includes Debt Service Estimates, the Environmental Liability Fund, and the Ackerman Fund appropriations for a City Scholarship and Library Equipment. The final pages in this section present the proposed interfund transfers. 164 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 74904 - UNINS CLAIMS NON OP (1,467,322)$ 1,468,145$ 3,417,166$ 3,669,666$ 7.39% Grand Total (1,467,322)$ 1,468,145$ 3,417,166$ 3,669,666$ 7.39% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $0 $0 $153,000 $153,000 0.00% 81 - CONTRACT SERVICES $0 $0 $153,000 $153,000 0.00% 811013 - SERVICES LITIGATION $0 $0 $120,000 $120,000 0.00% 811037 - OTHER SRVCS LOSS CONTROL $0 $0 $20,000 $20,000 0.00% 811038 - OTHER SVCS PRO TECH $0 $0 $13,000 $13,000 0.00% INTERNAL SERVICE CHARGE ($1,467,322)$1,468,145 $3,264,166 $3,516,666 7.74% 89 - RISK MANAGEMENT ($1,467,322)$1,468,145 $3,264,166 $3,516,666 7.74% 891012 - SETTLEMENTS $50,000 $3,800 $1,000,000 $1,000,000 0.00% 891017 - ATTORNEYS FEES $1,610 $0 $200,000 $200,000 0.00% 891018 - LITIGATION EXPENSE $0 $0 $30,000 $30,000 0.00% 891025 - OTHER BODILY INJURY $120,000 $120,000 $120,000 $120,000 0.00% 891039 - BROKER FEES $56,663 $70,352 $76,666 $76,666 0.00% 891040 - CRIME INSURANCE $7,053 $7,758 $13,000 $15,500 19.23% 891041 - SPECIAL EVENT LIABILITY $0 $0 $4,000 $4,000 0.00% 891043 - PROPERTY INSURANCE $1,011,404 $1,255,065 $1,750,000 $2,000,000 14.29% 891044 - OIL WELL BLANKET BOND $279 $279 $500 $500 0.00% 891045 - GENERAL LIAB. WATERCRAFT $31,000 $33,800 $36,000 $36,000 0.00% 891046 - FIDUCIARY LIABILITY $30,051 $30,051 $34,000 $34,000 0.00% 891049 - ACCRUED UNINSURED CLAIMS EXP ($2,775,382)($52,959)$0 $0 0.00% Grand Total ($1,467,322)$1,468,145 $3,417,166 $3,669,666 7.39% UNINSURED CLAIMS FUND UNINSURED CLAIMS SUMMARY BY ACCOUNT TYPE-$1.5 M$1.5 M$3.4 M$3.7 M-$1.5 M -$.5 M $.5 M $1.5 M $2.5 M $3.5 M $4.5 M Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 165 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 75000750 - WORKERS COMPENSATION DIV 2,351,675$ 1,646,315$ 3,570,062$ 3,570,062$ 0.00% Grand Total 2,351,675$ 1,646,315$ 3,570,062$ 3,570,062$ 0.00% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $125,459 $53,887 $120,000 $120,000 0.00% 84 - SUPPLIES & MATERIALS $125,459 $53,887 $120,000 $120,000 0.00% 841061 - OTHER MISC EXPENSE $125,459 $53,887 $120,000 $120,000 0.00% INTERNAL SERVICE CHARGE $2,226,216 $1,592,429 $3,450,062 $3,450,062 0.00% 89 - RISK MANAGEMENT $2,226,216 $1,592,429 $3,450,062 $3,450,062 0.00% 891002 - ACCRUED WORKERS COMP EXP ($219,000)($749,000)$0 $0 0.00% 891004 - CLAIMS ADMINISTRATION $278,945 $301,010 $315,505 $315,505 0.00% 891005 - PPD (PERM DISAB BENEFITS)$321,227 $419,738 $450,000 $450,000 0.00% 891006 - TTD (TEMP DISAB BENEFITS)$5,033 $2,503 $75,000 $75,000 0.00% 891009 - MEDICAL $1,090,092 $893,511 $1,487,750 $1,487,750 0.00% 891011 - LEGAL FEES DEFENDANT $129,674 $104,250 $194,000 $194,000 0.00% 891013 - MEDICAL AUDITS $55,151 $49,745 $75,000 $75,000 0.00% 891014 - EXCESS INSURANCE $448,976 $458,196 $600,000 $600,000 0.00% 891015 - SELF INSURANCE FEES $88,051 $79,660 $175,000 $175,000 0.00% 891035 - OTHER SERVICES-SAFETY $6,202 $1,515 $30,000 $30,000 0.00% 891036 - OTHER SERVICES DRUG TEST $3,094 $4,455 $15,000 $15,000 0.00% 891037 - OTHER SERVICES ADA COMPLI $4,358 $1,703 $10,000 $10,000 0.00% 891039 - BROKER FEES $14,413 $25,141 $22,807 $22,807 0.00% Grand Total $2,351,675 $1,646,315 $3,570,062 $3,570,062 0.00% WORKERS COMPENSATION FUND WORKERS COMPENSATION SUMMARY BY ACCOUNT TYPE$2.4 M$1.6 M$3.6 M$3.6 M-$1.5 M -$.5 M $.5 M $1.5 M $2.5 M $3.5 M $4.5 M Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 166 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 7517510 - GENERAL LIABILTY INSURANCE DIV 2,763,688$ 5,090,972$ 5,530,000$ 6,080,000$ 9.95% Grand Total 2,763,688$ 5,090,972$ 5,530,000$ 6,080,000$ 9.95% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change INTERNAL SERVICE CHARGE $2,763,688 $5,090,972 $5,530,000 $6,080,000 9.95% 89 - RISK MANAGEMENT $2,763,688 $5,090,972 $5,530,000 $6,080,000 9.95% 891003 - ACCRUED GENERAL LIAB EXP ($258,000)$1,062,000 $0 $0 0.00% 891004 - CLAIMS ADMINISTRATION $110,787 $109,000 $125,000 $125,000 0.00% 891012 - SETTLEMENTS $76,159 $0 $0 $0 0.00% 891017 - ATTORNEYS FEES $871,934 $891,989 $1,750,000 $1,750,000 0.00% 891018 - LITIGATION EXPENSE $49,111 $140,126 $500,000 $500,000 0.00% 891023 - AUTO BODILY INJURY $0 $1,500,000 $100,000 $100,000 0.00% 891024 - AUTO PROPERTY DAMAGE $35,928 $4,006 $75,000 $75,000 0.00% 891025 - OTHER BODILY INJURY $780,000 $376,500 $1,130,000 $1,130,000 0.00% 891026 - OTHER PROPERTY DAMAGE $137,368 $123,938 $250,000 $250,000 0.00% 891028 - LIABILITY PERSONAL INJURY $260,068 $0 $350,000 $350,000 0.00% 891042 - GENERAL LIABILITY EXCESS $700,332 $883,412 $1,250,000 $1,800,000 44.00% Grand Total $2,763,688 $5,090,972 $5,530,000 $6,080,000 9.95% GENERAL LIABILITY FUND GENERAL LIABILITY SUMMARY BY ACCOUNT TYPE$2.8 M$5.1 M$5.5 M$6.1 M-$1.5 M -$.5 M $.5 M $1.5 M $2.5 M $3.5 M $4.5 M $5.5 M $6.5 M Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 167 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 75304 - POLICE EQUIPMENT NON OP 909,060$ 589,271$ 675,309$ 926,758$ 37.23% Grand Total 909,060$ 589,271$ 675,309$ 926,758$ 37.23% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CAPITAL EXPENDITURES $909,060 $589,271 $675,309 $926,758 37.23% 90 - CAPITAL EXPENDITURES $909,060 $589,271 $675,309 $926,758 37.23% 911016 - ROLLING EQUIPMENT $705,388 $238,603 $546,309 $552,758 1.18% 911024 - EQUIPMENT N.O.C.$312,363 $119,877 $129,000 $374,000 189.92% 911041 - DEPRECIATION EXPENSE $540,142 $451,970 $0 $0 0.00% 911042 - CAP AQUISTN EXP REVERSAL ($648,833)($221,179)$0 $0 0.00% Grand Total $909,060 $589,271 $675,309 $926,758 37.23% POLICE EQUIPMENT FUND POLICE EQUIPMENT SUMMARY BY ACCOUNT TYPE$0.9 M$0.6 M$0.7 M$0.9 M$.0 M $.1 M $.2 M $.3 M $.4 M $.5 M $.6 M $.7 M $.8 M $.9 M $1.0 MBudget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 168 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 75504 - PARKING EQUIPMENT NON OP 326,592$ 186,363$ 666,000$ 666,000$ 0.00% Grand Total 326,592$ 186,363$ 666,000$ 666,000$ 0.00% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $0 $0 $15,000 $15,000 0.00% 87 - GENERAL EXPENSES $0 $0 $15,000 $15,000 0.00% 871017 - SOFTWARE LICENSE RENEWAL $0 $0 $15,000 $15,000 0.00% CAPITAL EXPENDITURES $326,592 $186,363 $651,000 $651,000 0.00% 90 - CAPITAL EXPENDITURES $326,592 $186,363 $651,000 $651,000 0.00% 911015 - PARKING LOT INFRASTRUCTURE $102,110 $35,804 $651,000 $651,000 0.00% 911041 - DEPRECIATION EXPENSE $256,458 $150,560 $0 $0 0.00% 911042 - CAP AQUISTN EXP REVERSAL ($31,976)$0 $0 $0 0.00% Grand Total $326,592 $186,363 $666,000 $666,000 0.00% PARKING EQUIPMENT FUND PARKING EQUIPMENT SUMMARY BY ACCOUNT TYPE$0.3 M$0.2 M$0.7 M$0.7 M$.0 M $.1 M $.2 M $.3 M $.4 M $.5 M $.6 M $.7 MBudget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 169 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 75604 - FIRE EQUIPMENT NON OP 49,722$ 320,361$ 142,000$ 142,000$ 0.00% Grand Total 49,722$ 320,361$ 142,000$ 142,000$ 0.00% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CAPITAL EXPENDITURES $49,722 $320,361 $142,000 $142,000 0.00% 90 - CAPITAL EXPENDITURES $49,722 $320,361 $142,000 $142,000 0.00% 911013 - ASSIST FF GRANT SCBA EQUIP $0 $525,135 $0 $0 0.00% 911024 - EQUIPMENT N.O.C.$0 $404,024 $142,000 $142,000 0.00% 911041 - DEPRECIATION EXPENSE $49,722 $49,722 $0 $0 0.00% 911042 - CAP AQUISTN EXP REVERSAL $0 ($658,519)$0 $0 0.00% Grand Total $49,722 $320,361 $142,000 $142,000 0.00% FIRE EQUIPMENT FUND FIRE EQUIPMENT SUMMARY BY ACCOUNT TYPE$0.3 M$0.1 M$0.1 M$.0 M $.1 M $.1 M $.2 M $.2 M $.3 M $.3 M $.4 MBudget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 170 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 75704 - RSS EQUIPMENT NON OPERATING 129,020$ 91,764$ 270,000$ 200,000$ -25.93% Grand Total 129,020$ 91,764$ 270,000$ 200,000$ -25.93% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CAPITAL EXPENDITURES $129,020 $91,764 $270,000 $200,000 -25.93% 90 - CAPITAL EXPENDITURES $129,020 $91,764 $270,000 $200,000 -25.93% 911006 - FITNESS EQUIPMENT $38,310 $16,500 $25,000 $25,000 0.00% 911007 - PLAYGROUND EQUIPMENT $20,743 $25,524 $25,000 $25,000 0.00% 911020 - EQUIPMENT RENOVATION $15,000 $0 $40,000 $40,000 0.00% 911024 - EQUIPMENT N.O.C.$47,347 $42,288 $180,000 $110,000 -38.89% 911039 - OFFICE FURNITURE/FIXTURES $24,899 $0 $0 $0 0.00% 911041 - DEPRECIATION EXPENSE $29,519 $38,878 $0 $0 0.00% 911042 - CAP AQUISTN EXP REVERSAL ($46,799)($31,427)$0 $0 0.00% Grand Total $129,020 $91,764 $270,000 $200,000 -25.93% RECREATION EQUIPMENT FUND RECREATION EQUIPMENT SUMMARY BY ACCOUNT TYPE$0.1 M$0.1 M$0.3 M$0.2 M$.0 M $.1 M $.1 M $.2 M $.2 M $.3 M $.3 MBudget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 171 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 76004 - COMP ABSENCE NON OP 2,498,135$ 2,924,542$ 2,030,000$ 2,030,000$ 0.00% Grand Total 2,498,135$ 2,924,542$ 2,030,000$ 2,030,000$ 0.00% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $2,498,135 $2,924,542 $2,030,000 $2,030,000 0.00% 72 - BENEFITS $448,351 $108,929 $160,000 $160,000 0.00% 723001 - RETIREMENT CONTRIBUTIONS ADD'L $425,026 $80,712 $160,000 $160,000 0.00% 723004 - RETIREMENT PART TIME/TEMP $159 $37 $0 $0 0.00% 727016 - MEDICARE FRINGES $25,054 $25,680 $0 $0 0.00% 727021 - ACCRUED RHS EXPENSE ($1,887)$2,500 $0 $0 0.00% 73 - LUMP SUM PAYS $1,882,378 $2,024,936 $1,870,000 $1,870,000 0.00% 714001 - LUMP SUM PAYMENT $0 $0 $0 $0 0.00% 714002 - TERMINATION PAY MISC $1,336,506 $1,402,153 $1,250,000 $1,250,000 0.00% 714003 - TERMINATION PAY SAFETY $382,766 $493,878 $450,000 $450,000 0.00% 714004 - PAID FLEX/SPILLOVER PAY $163,106 $128,905 $170,000 $170,000 0.00% 74 - OTHER PAYS $167,406 $790,677 $0 $0 0.00% 715003 - ACCRUED COMP ABSENCE $167,406 $790,677 $0 $0 0.00% Grand Total $2,498,135 $2,924,542 $2,030,000 $2,030,000 0.00% COMPENSATED ABSENCE FUND COMPENSATED ABSENCE SUMMARY BY ACCOUNT TYPE$2.5 M$2.9 M$2.0 M$2.0 M$.0 M $.5 M $1.0 M $1.5 M $2.0 M $2.5 M $3.0 M $3.5 M Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 172 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 76104 - RETIREE MEDICAL NON OP 337,691$ 372,893$ 335,000$ 335,000$ 0.00% 76204 - RETIREE MED RES NON OP 6,771,262$ 6,847,565$ 6,782,251$ 7,870,367$ 16.04% Grand Total 7,108,954$ 7,220,458$ 7,117,251$ 8,205,367$ 15.29% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $3,274,038 $3,368,207 $3,265,000 $3,265,000 0.00% 72 - BENEFITS $3,274,038 $3,368,207 $3,265,000 $3,265,000 0.00% 726003 - RETIREE PERS PREMIUMS $672,125 $704,985 $670,000 $670,000 0.00% 726004 - RETIREE VISION PREMIUMS $35,146 $36,636 $35,000 $35,000 0.00% 726005 - RETIREE DENTAL PREMIUMS $302,545 $330,879 $300,000 $300,000 0.00% 727008 - RETIREE RHS CONTRIBUTION $2,264,221 $2,290,329 $2,260,000 $2,260,000 0.00% 727015 - UNEMPLOYMENT EXPENSE $0 $5,378 $0 $0 0.00% MAINTENANCE & OPERATIONS $3,834,916 $3,852,251 $3,852,251 $4,940,367 28.25% 81 - CONTRACT SERVICES $3,834,916 $3,852,251 $3,852,251 $4,940,367 28.25% 811052 - ANNUAL OPEB PAYMENT $3,834,916 $3,852,251 $3,852,251 $4,940,367 28.25% Grand Total $7,108,954 $7,220,458 $7,117,251 $8,205,367 15.29% RETIREE MEDICAL FUND RETIREE MEDICAL SUMMARY BY ACCOUNT TYPE$7.1 M$7.2 M$7.1 M$8.2 M$6.4 M $6.6 M $6.8 M $7.0 M $7.2 M $7.4 M $7.6 M $7.8 M $8.0 M $8.2 M $8.4 MBudget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 173 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 01003 - GENERAL FUND MISC NON OP 230,942$ 235,533$ (956,556)$ (1,873,104)$ 95.82% Grand Total 230,942$ 235,533$ (956,556)$ (1,873,104)$ 95.82% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS ($0)$0 ($1,038,452)($1,955,000)88.26% 70 - REGULAR SALARIES $0 $0 $6,055 $0 -100.00% 711001 - SALARIES MISCELLANEOUS $0 $0 $6,055 $0 -100.00% 72 - BENEFITS ($0)$0 $45,000 $45,000 0.00% 727015 - UNEMPLOYMENT EXPENSE $0 $0 $45,000 $45,000 0.00% 74 - OTHER PAYS $0 $0 ($1,089,507)($2,000,000)83.57% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($1,089,507)($2,000,000)83.57% MAINTENANCE & OPERATIONS $230,942 $235,533 $81,896 $81,896 0.00% 87 - GENERAL EXPENSES $230,942 $235,533 $81,896 $81,896 0.00% 871004 - PUBLICATIONS & DUES NOC $26,819 $26,823 $35,000 $35,000 0.00% 871048 - INVEST ADVISOR SERVICES $134,213 $136,294 $10,000 $10,000 0.00% 871049 - BANK FEES $58,439 $55,936 $36,896 $36,896 0.00% 871051 - CREDIT CARD FEES $2,859 $3,117 $0 $0 0.00% 871052 - OTHER MISC FEES $8,612 $3,825 $0 $0 0.00% 871054 - EXCESS ASSESSMENT DISTRC ADMIN $0 $9,538 $0 $0 0.00% Grand Total $230,942 $235,533 ($956,556)($1,873,104)95.82% NON DEPARTMENTAL FUND NON DEPARTMENTAL SUMMARY BY ACCOUNT TYPE-$1.0 M-$1.9 M-$2.0 M -$1.5 M -$1.0 M -$.5 M $.0 M $.5 M Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 174 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 16003 - ENVIRONMENTAL LIAB NON OP 318,533$ 409,271$ 657,762$ 639,051$ -2.84% Grand Total 318,533$ 409,271$ 657,762$ 639,051$ -2.84% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $0 $0 $81,732 $59,811 -26.82% 70 - REGULAR SALARIES $0 $0 $77,750 $56,312 -27.57% 711003 - SALARIES PART TIME $0 $0 $77,750 $56,312 -27.57% 72 - BENEFITS $0 $0 $3,982 $3,500 -12.12% 722001 - PENSION EE NORMAL COST MISC $0 $0 $5,054 $4,434 -12.25% 723002 - PENSION ER NORMAL COST MISC $0 $0 $7,909 $8,269 4.56% 724001 - PENSION EE CONTRIB MISC $0 $0 ($10,107)($10,981)8.64% 727003 - CELL PHONE STIPEND $0 $0 $0 $960 0.00% 727016 - MEDICARE FRINGES $0 $0 $1,127 $817 -27.55% MAINTENANCE & OPERATIONS $246,835 $340,254 $414,143 $417,353 0.78% 81 - CONTRACT SERVICES $231,324 $327,430 $332,500 $335,560 0.92% 811008 - SERVICES PROFESSIONAL $231,324 $327,430 $332,500 $335,560 0.92% 83 - UTILITIES $3,640 $4,325 $5,000 $5,150 3.00% 831004 - UTILITIES ELECTRICITY $3,640 $4,325 $5,000 $5,150 3.00% 85 - MAINTENANCE & REPAIR $11,871 $8,500 $76,643 $76,643 0.00% 851010 - MAINT & REPAIR EQUIPMENT $11,871 $8,500 $76,643 $76,643 0.00% INTERNAL SERVICE CHARGE $71,698 $69,016 $161,887 $161,887 0.00% 89 - RISK MANAGEMENT $71,698 $69,016 $161,887 $161,887 0.00% 891014 - EXCESS INSURANCE $13,052 $0 $61,887 $61,887 0.00% 891043 - PROPERTY INSURANCE $58,646 $69,016 $100,000 $100,000 0.00% Grand Total $318,533 $409,271 $657,762 $639,051 -2.84% ENVIRONMENTAL LIABILITY FUND ENVIRONMENTAL LIABILITY SUMMARY BY ACCOUNT TYPE$0.3 M$0.4 M$0.7 M$0.6 M$.0 M $.1 M $.2 M $.3 M $.4 M $.5 M $.6 M $.7 MBudget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 175 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 83103 - ACKERMAN NON OP 4,900$ 4,900$ 5,000$ 5,000$ 0.00% Grand Total 4,900$ 4,900$ 5,000$ 5,000$ 0.00% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $4,900 $4,900 $5,000 $5,000 0.00% 87 - GENERAL EXPENSES $4,900 $4,900 $5,000 $5,000 0.00% 871032 - CITY SCHOLARSHIP TRUST $4,900 $4,900 $5,000 $5,000 0.00% Grand Total $4,900 $4,900 $5,000 $5,000 0.00% ACKERMAN FUND ACKERMAN SUMMARY BY ACCOUNT TYPE$4.9 K$4.9 K$5.0 K$5.0 K$1,000.00 $1,500.00 $2,000.00 $2,500.00 $3,000.00 $3,500.00 $4,000.00 $4,500.00 $5,000.00 $5,500.00 Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 176 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 12098 - FINANCIAL ACTIVITIES 177,561$ 185,890$ 193,480$ 202,387$ 4.60% Grand Total 177,561$ 185,890$ 193,480$ 202,387$ 4.60% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change CAPITAL EXPENDITURES $177,561 $185,890 $193,480 $202,387 4.60% 90 - CAPITAL EXPENDITURES $177,561 $185,890 $193,480 $202,387 4.60% 921003 - INTEREST EXPENSE $17,561 $14,890 $11,480 $7,387 -35.65% 921004 - PRINCIPAL EXPENDITURE $160,000 $171,000 $182,000 $195,000 7.14% Grand Total $177,561 $185,890 $193,480 $202,387 4.60% COMMUNITY DEVELOPMENT GRANT FUND COMMUNITY DEVELOPMENT GRANT FUND SUMMARY BY ACCOUNT TYPE$0.2 M$0.2 M$0.2 M$0.2 M$.2 M $.2 M $.2 M $.2 M $.2 M $.2 M $.2 M $.2 M $.2 M Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 177 2019 2020 2021 2022 2022 Division Actuals Actuals Adopted Adopted % Change 80098 - DEBT SERVICE FUND NON OP 10,519,240$ 10,458,961$ 10,164,545$ 10,882,986$ 7.07% Grand Total 10,519,240$ 10,458,961$ 10,164,545$ 10,882,986$ 7.07% 2019 2020 2021 2022 2022 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $5,163 $1,913 $11,000 $11,000 0.00% 87 - GENERAL EXPENSES $5,163 $1,913 $11,000 $11,000 0.00% 871047 - ADMINISTRATIVE $3,750 $1,000 $8,000 $8,000 0.00% 871049 - BANK FEES $1,413 $913 $3,000 $3,000 0.00% CAPITAL EXPENDITURES $10,514,077 $10,457,048 $10,153,545 $10,871,986 7.08% 90 - CAPITAL EXPENDITURES $10,514,077 $10,457,048 $10,153,545 $10,871,986 7.08% 921003 - INTEREST EXPENSE $7,204,077 $7,052,048 $6,988,545 $6,931,986 -0.81% 921004 - PRINCIPAL EXPENDITURE $3,310,000 $3,405,000 $3,165,000 $3,940,000 24.49% Grand Total $10,519,240 $10,458,961 $10,164,545 $10,882,986 7.07% DEBT SERVICE FUND DEBT SERVICE SUMMARY BY ACCOUNT TYPE$10.5 M$10.5 M$10.2 M$10.9 M-$1.5 M $.5 M $2.5 M $4.5 M $6.5 M $8.5 M $10.5 M $12.5 M Budget to Previous Year Actuals FY 19 ACTUALS FY 20 ACTUALS FY 21 ADOPTED FY 22 ADOPTED 178 Debt Service Estimates 2021-22 Year of Original Balance Balance Total Principal Final Issuance 7/1/2021 Additions Deletions 6/30/2022 Payments Interest Paid to Date Payment 2010 Civic Center COP Series B*106,575,000 97,630,000 - (3,275,000) 94,355,000 9,923,586 6,648,586 12,220,000 20412020 Fire Station 2 COP Series A 7,860,000 7,860,000 (665,000) 7,195,000 948,400 283,400 665,000 2031Section 108 Loan 2,400,000 403,000 - (195,000) 208,000 202,387 7,387 2,192,000 2024Total Debt Service 136,920,000 105,893,000 - (4,135,000) 101,758,000 11,074,373 6,939,373 35,162,000 2010 Civic Center COP Series B BAB Subsidy*- - - - - (2,194,366) (2,194,366) - 2041 Total Debt Service w/ BAB Subsidy 136,920,000 105,893,000 - (4,135,000) 101,758,000 8,880,007 4,745,007 35,162,000 *The City is required to budget the 2010 Civic Center COP Series B debt service at the gross amount. However, we expect to receive $2,194,366 of Federal BAB Subsidy, thus reducing our total debt service. 2022 179 General Fund Facilities Financing Replacement Planning FundTransfer In (From Other Funds):Transfer In (From):01099 691100 Tidelands Fund $9,442,529 51399 691010 General Fund $8,500,000 01099 691752 Equipment Operations Fund 472,403 Total Transfers In $8,500,000 01099 691764 Information Technology - Operations Fund 812,227 Total Transfers In $10,727,159 Facilities Maintenance FundTransfer In (From):Tidelands Capital Fund 57199 691010 General Fund $1,500,000 Transfer In (From):Total Transfers In $1,500,000 10199 691010 General Fund $4,500,000 Total Transfers In $4,500,000 Junior Lifeguards FundTransfer In (From):Capital Improvement Fund 53199 691513 Facilities Financing Replacement Planning $469,637 Transfer In (From):Total Transfers In $469,637 01299 691010 General Fund $5,000,000 01299 691010 General Fund - Encroachment Reserve 700,000 Total Transfers In $5,700,000 Parks and Community Centers FundTransfer In (From):Debt Service Fund 56299 691513 Facilities Financing Replacement Planning 4,013,862 Transfer In (From):Total Transfers In $4,013,862 80099 691513 Facilities Financing Replacement Fund $8,677,620 Total Transfers In $8,677,620 TOTAL TRANSFERS IN:44,088,278$ General Fund Tidelands Operating FundTransfer Out (To Other Funds):Transfer Out (To):01099 991012 Capital Improvement Fund $5,700,000 10099 991010 General Fund $9,442,529 01099 991101 Tidelands Capital Fund 4,500,000 Total Transfers Out $9,442,529 01099 991513 Facilities Financing Replacement Fund 8,500,000 01099 991571 Facilities Maintenance Fund 1,500,000 Total Transfers Out $20,200,000 Facilities Financing Replacement Fund Transfer Out (To): 51399 991800 Debt Service Fund $8,677,620 Equipment Operations Fund 51399 991531 Junior Lifeguards Fund 469,637 Transfer Out (To):51399 991562 Parks & Community Centers Fund 4,013,862 75299 991010 General Fund $472,403 Total Transfers Out $13,161,119 Total Transfers Out $472,403 Information Technology Operations FundTransfer Out (To):76499 991010 General Fund $812,227 Total Transfers Out $812,227 TOTAL TRANSFERS OUT 44,088,278$ FISCAL YEAR 2021-22 INTERFUND TRANSFERS TRANSFERS IN FISCAL YEAR 2021-22 INTERFUND TRANSFERS TRANSFERS OUT 180 181 Fund Org 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 012 General Fund - CIP Rebudget New Budget Total 01201925 Facilities $92,610 $1,225,000 $1,317,610 $750,000 $0 $0 $0 $0 01201926 Drainage $1,922,037 $0 $1,922,037 $400,000 $0 $400,000 $0 $400,000 01201927 Streets $622,493 $4,455,000 $5,077,493 $5,149,000 $3,672,000 $3,930,000 $3,221,000 $3,176,000 01201928 Miscellaneous $528,600 $650,000 $1,178,600 $750,000 $0 $0 $0 $0 01201929 Parks $0 $320,000 $320,000 $500,000 $0 $0 $0 $0 Total General Fund - CIP $3,165,740 $6,650,000 $9,815,740 $7,549,000 $3,672,000 $4,330,000 $3,221,000 $3,576,000 012 Oceanfront Encroachment Rebudget New Budget Total 01201938 Oceanfront Encroachment Misc. $0 $700,000 $700,000 $300,000 $0 $0 $0 $0 Total Oceanfront Encroachment $0 $700,000 $700,000 $300,000 $0 $0 $0 $0 Tide and Submerged Lands Rebudget New Budget Total 100 10001 Tidelands - Maintenance $260,000 $2,464,848 $2,724,848 $1,811,450 $1,140,000 $700,000 $500,000 $0 100 10001940 Upper Newport Reserve $12,400 $360,000 $372,400 $100,000 $0 $0 $0 $0 101 10101 Tidelands - Capital $10,324,172 $2,625,000 $12,949,172 $300,000 $3,891,400 $0 $300,000 $0 Total Tide and Submerged Lands $10,596,572 $5,449,848 $16,046,420 $2,211,450 $5,031,400 $700,000 $800,000 $0 121 Gas Tax Rebudget New Budget Total 12101 Gas Tax $1,963,275 $2,084,550 $4,047,825 $750,000 $750,000 $750,000 $750,000 $0 Total Gas Tax $1,963,275 $2,084,550 $4,047,825 $750,000 $750,000 $750,000 $750,000 $0 Measure M Rebudget New Budget Total 122 12201 Measure M Fair Share $2,200,000 $2,200,000 $4,400,000 $0 $0 $0 $0 $0 123 1230050 Measure M Competitive - Streets $1,416 $0 $1,416 $0 $0 $0 $0 $0 123 1230053 Measure M Competitive $2,930,996 $0 $2,930,996 $0 $0 $0 $0 $0 Total Measure M $5,132,412 $2,200,000 $7,332,412 $0 $0 $0 $0 $0 PROJECT FUND SUMMARY 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 182 Fund Org 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 126 SB 1 - Road Maintenance Repair Act Rebudget New Budget Total 12601 RMRA $0 $2,000,000 $2,000,000 $0 $0 $0 $0 $0 Total RMRA $0 $2,000,000 $2,000,000 $0 $0 $0 $0 $0 Contributions Rebudget New Budget Total 135 13501 Contributions $875,370 $1,499,000 $2,374,370 $5,750,000 $0 $0 $0 $0 137 13701 PCH Relinquishment $1,366,290 $0 $1,366,290 $0 $0 $0 $0 $0 138 13801 Environmental Contributions $1,370,000 $500,000 $1,870,000 $0 $0 $0 $0 $0 Total Contributions $3,611,660 $1,999,000 $5,610,660 $5,750,000 $0 $0 $0 $0 140 Transportation and Circulation Rebudget New Budget Total 14001 Transportation and Circulation $359,499 $0 $359,499 $0 $0 $0 $0 $0 Total Transportation and Circulation $359,499 $0 $359,499 $0 $0 $0 $0 $0 141 Building Excise Tax Rebudget New Budget Total 14101 Building Excise Tax $305,598 $250,000 $555,598 $300,000 $300,000 $300,000 $0 $0 Total Building Excise Tax $305,598 $250,000 $555,598 $300,000 $300,000 $300,000 $0 $0 142 AQMD Subvention Rebudget New Budget Total 14201 AQMD Subvention $306,616 $0 $306,616 $2,000,000 $0 $0 $0 $0 Total AQMD Subvention $306,616 $0 $306,616 $2,000,000 $0 $0 $0 $0 Major Facilities Financing Plan Rebudget New Budget Total 531 53101 Junior Guards $0 $100,000 $100,000 $2,630,000 $0 $0 $0 $0 532 53201 Fire Stations $1,246,345 $0 $1,246,345 $835,000 $0 $7,100,000 $400,000 $2,383,264 562 56201 Parks and Community Centers $1,089,168 $5,111,232 $6,200,400 $3,260,052 $0 $4,070,000 $0 $1,000,000 Total Major Facilities Financing Plan $2,335,513 $5,211,232 $7,546,745 $6,725,052 $0 $11,170,000 $400,000 $3,383,264 535 Balboa Village Parking Management District Rebudget New Budget Total 53501 BV Parking Mgmt District $174,498 $1,000,000 $1,174,498 $0 $0 $0 $0 $0 Total BV Parking Management District $174,498 $1,000,000 $1,174,498 $0 $0 $0 $0 $0 PROJECT FUND SUMMARY 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 183 Fund Org 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 536 Neighborhood Enhancement Rebudget New Budget Total 53601 Neighborhood Enhancement $223,432 $2,366,000 $2,589,432 $500,000 $250,000 $900,000 $0 $0 Total Neighborhood Enhancement $223,432 $2,366,000 $2,589,432 $500,000 $250,000 $900,000 $0 $0 571 Facilities Maintenance Rebudget New Budget Total 57101 Facilities Maintenance $651,346 $1,500,000 $2,151,346 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 Total Facilities Maintenance $651,346 $1,500,000 $2,151,346 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 701 Water Enterprise Rebudget New Budget Total 70101 Water Enterprise $101,950 $0 $101,950 $400,000 $0 $400,000 $0 $400,000 Total Water Enterprise $101,950 $0 $101,950 $400,000 $0 $400,000 $0 $400,000 702 Water Capital Rebudget New Budget Total 70201 Water Capital $49,840 $1,650,000 $1,699,840 $50,000 $50,000 $50,000 $50,000 $0 70201931 Distribution and Piping $2,982,969 $1,727,448 $4,710,417 $9,335,000 $4,400,000 $0 $0 $0 70201932 NMP Distribution and Piping $648,160 $368,000 $1,016,160 $3,100,000 $400,000 $400,000 $400,000 $400,000 70201933 NMP Pumping and Operations $100,000 $0 $100,000 $0 $500,000 $0 $0 $0 Total Water Capital $3,780,969 $3,745,448 $7,526,417 $12,485,000 $5,350,000 $450,000 $450,000 $400,000 711 Wastewater Enterprise Rebudget New Budget Total 71101 Wastewater Enterprise $257,416 $350,000 $607,416 $800,000 $200,000 $1,050,000 $200,000 $700,000 Total Wastewater Enterprise $257,416 $350,000 $607,416 $800,000 $200,000 $1,050,000 $200,000 $700,000 712 Wastewater Capital Rebudget New Budget Total 71201 Wastewater Capital $650,000 $0 $650,000 $1,500,000 $150,000 $200,000 $0 $0 Total Wastewater Capital $650,000 $0 $650,000 $1,500,000 $150,000 $200,000 $0 $0 PROJECT FUND SUMMARY 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 184 Fund Org 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan Funding To Be Determined Rebudget New Budget Total Funding To Be Determined $0 $0 $0 $17,068,000 $21,431,000 $9,298,000 $8,064,000 $5,603,000 Total TBD $0 $0 $0 $17,068,000 $21,431,000 $9,298,000 $8,064,000 $5,603,000 Subtotal for All CIP Projects $33,616,496 $35,506,078 $69,122,574 $59,838,502 $38,634,400 $31,048,000 $15,385,000 $15,562,264 UUD AD Improvement Funds Rebudget New Budget Total AD 111 66002 Newport / 23rd / Ocean Front W / 31st $71,845 $0 $71,845 $0 $0 $0 $0 $0 AD 113 66302 West Balboa Island $5,604,898 $0 $5,604,898 $0 $0 $0 $0 $0 AD 116B 66102 River / 47th / Balboa Bl / 45th $148,148 $0 $148,148 $0 $0 $0 $0 $0 Total UUD AD Improvement Funds $5,824,891 $0 $5,824,891 $0 $0 $0 $0 $0 Total for All Funds $39,441,387 $35,506,078 $74,947,465 $59,838,502 $38,634,400 $31,048,000 $15,385,000 $15,562,264 PROJECT FUND SUMMARY 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 185 Pg Project Category Rebudget New Budget Total 01201925 Facilities 14 19F02 Facilities Maintenance Master Plan Facilities $92,610 $0 $92,610 $0 $0 $0 $0 $0 12 20F14 City Yard CNG Fueling System Expansion Facilities $0 $100,000 $100,000 $750,000 $0 $0 $0 $0 17 22F13 Junior Lifeguards Building - Parking Lot Facilities $0 $75,000 $75,000 $0 $0 $0 $0 $0 142 22M15 Permanent Supportive Housing Misc $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0 18 22F11 Transfer Station Upgrades and Refuse Scale Facilities $0 $50,000 $50,000 $0 $0 $0 $0 $0 Subtotal $92,610 $1,225,000 $1,317,610 $750,000 $0 $0 $0 $0 01201926 Drainage 28 19D11 Balboa Island Drainage MP/Pump Stations Str/Dr $1,718,660 $0 $1,718,660 $0 $0 $0 $0 $0 42 20D01 Storm Drain System Evaluation Str/Dr $123,150 $0 $123,150 $0 $0 $0 $0 $0 43 21D02 Storm Drain System Repair / Rehabilitation Str/Dr $80,227 $0 $80,227 $400,000 $0 $400,000 $0 $400,000 Subtotal $1,922,037 $0 $1,922,037 $400,000 $0 $400,000 $0 $400,000 01201927 Streets 25 22R07 Alleys Reconstruction Str/Dr $0 $250,000 $250,000 $400,000 $400,000 $400,000 $0 $0 27 22R11 Balboa Boulevard Pavement Rehabilitation Str/Dr $0 $100,000 $100,000 $0 $0 $0 $0 $0 31 22R13 Collins Island Bridge Replacement Str/Dr $0 $150,000 $150,000 $750,000 $0 $0 $0 $0 32 22R06 Concrete Replacement Program Str/Dr $0 $700,000 $700,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 76 21T12 MacArthur Blvd RTSSP Transp $151,708 $0 $151,708 $0 $0 $0 $0 $0 77 22T11 Neighborhood Traffic Calming Transp $0 $145,000 $145,000 $0 $0 $0 $0 $0 37 18R25 Ocean Blvd Pedestrian Improvements Str/Dr $0 $0 $0 $0 $0 $500,000 $0 $0 38 15R19 Old Newport Blvd / W Coast Hwy Modifications Str/Dr $0 $100,000 $100,000 $0 $0 $0 $0 $0 39 22R01 Pavement Management Plan Update Str/Dr $0 $30,000 $30,000 $50,000 $30,000 $50,000 $0 $0 41 22R04 Slurry Seal Program Str/Dr $0 $996,000 $996,000 $1,274,000 $1,417,000 $1,155,000 $1,396,000 $1,426,000 44 21R03 Street Pavement Repair Program Str/Dr $122,090 $0 $122,090 $0 $0 $0 $0 $0 44 22R03 Street Pavement Repair Program Str/Dr $0 $700,000 $700,000 $750,000 $750,000 $750,000 $750,000 $750,000 45 22V02 Streetlight Rehabilitation Program Str/Dr $0 $634,000 $634,000 $850,000 $0 $0 $0 $0 79 20T03 Traffic Signage, Striping and Marking Transp $165,027 $0 $165,027 $0 $0 $0 $0 $0 79 22T03 Traffic Signage, Striping and Marking Transp $0 $50,000 $50,000 $75,000 $75,000 $75,000 $75,000 $0 80 20T01 Traffic Signal Rehabilitation Program Transp $33,668 $0 $33,668 $0 $0 $0 $0 $0 47 21R11 Via Lido Outer Ring Roadway Rehabilitation Str/Dr $150,000 $600,000 $750,000 $0 $0 $0 $0 $0 Subtotal $622,493 $4,455,000 $5,077,493 $5,149,000 $3,672,000 $3,930,000 $3,221,000 $3,176,000 PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 GENERAL FUND 2026-27 Plan FY 2021-22 Budget Total 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 186 Pg Project Category Rebudget New Budget Total 01201928 Miscellaneous 135 16M15 Affordable Housing Misc $364,911 $0 $364,911 $0 $0 $0 $0 $0 137 20M11 General Plan Update Misc $155,689 $650,000 $805,689 $650,000 $0 $0 $0 $0 112 17X12 Newport Bay Trash Wheel WQ/Env $8,000 $0 $8,000 $0 $0 $0 $0 $0 65 23RXX Santa Ana Ave / Avon Slope Improvement Plan Misc $0 $0 $0 $100,000 $0 $0 $0 $0 Subtotal $528,600 $650,000 $1,178,600 $750,000 $0 $0 $0 $0 01201929 Parks 83 22P11 38th Street Fencing PHB $0 $50,000 $50,000 $0 $0 $0 $0 $0 85 22P12 Dog Park Refurbishment PHB $0 $220,000 $220,000 $0 $0 $0 $0 $0 107 23PXX Park Walls and Staircases Rehabilitation PHB $0 $0 $0 $500,000 $0 $0 $0 $0 88 22P01 Playground Refurbishment Program PHB $0 $50,000 $50,000 $0 $0 $0 $0 $0 Subtotal $0 $320,000 $320,000 $500,000 $0 $0 $0 $0 Total General Fund $3,165,740 $6,650,000 $9,815,740 $7,549,000 $3,672,000 $4,330,000 $3,221,000 $3,576,000 01201938 Oceanfront Encroachment Misc 29 22R12 Beach Access Street Ends - Peninsula Point Str/Dr $0 $150,000 $150,000 $300,000 $0 $0 $0 $0 141 22M14 Peninsula Encroachment Removal Program Misc $0 $550,000 $550,000 $0 $0 $0 $0 $0 Subtotal $0 $700,000 $700,000 $300,000 $0 $0 $0 $0 Total Oceanfront Encroachment $0 $700,000 $700,000 $300,000 $0 $0 $0 $0 10001 Tide and Submerged Lands - Maint 94 22H04 Beach and Bay Sand Management PHB $0 $300,000 $300,000 $0 $300,000 $0 $300,000 $0 96 22H08 Harbor Bulkheads / Seawalls / Structure Repairs PHB $0 $400,000 $400,000 $1,111,450 $0 $0 $0 $0 97 22H09 Harbor Maintenance / Minor Improvements PHB $0 $50,000 $50,000 $0 $140,000 $0 $0 $0 98 22H02 Harbor Piers Rehabilitation PHB $0 $300,000 $300,000 $0 $0 $0 $0 $0 100 22H14 Newport Pier Platform and Piles PHB $0 $525,000 $525,000 $0 $500,000 $0 $0 $0 101 22H03 Ocean Piers Inspection and Maintenance PHB $0 $139,848 $139,848 $500,000 $0 $500,000 $0 $0 138 22M11 Oil Well 5 Rehabilitation Misc $0 $250,000 $250,000 $0 $0 $0 $0 $0 2024-25 Plan 2025-26 Plan GENERAL FUND TIDE AND SUBMERGED LANDS PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 2026-27 Plan FY 2021-22 Budget Total 2022-23 Plan 2023-24 Plan OCEANFRONT ENCROACHMENT 187 Pg Project Category Rebudget New Budget Total 139 22M12 Oil Well 12 Rehabilitation Misc $0 $250,000 $250,000 $0 $0 $0 $0 $0 140 22M13 Oil Well 15 Rehabilitation Misc $0 $250,000 $250,000 $0 $0 $0 $0 $0 114 20X02 TMDL Compliance / WQ Improvements WQ/Env $25,000 $0 $25,000 $0 $0 $0 $0 $0 114 21X02 TMDL Compliance / WQ Improvements WQ/Env $200,000 $0 $200,000 $200,000 $200,000 $200,000 $200,000 $0 103 21H02 West Newport Bathymetry Survey PHB $35,000 $0 $35,000 $0 $0 $0 $0 $0 Subtotal $260,000 $2,464,848 $2,724,848 $1,811,450 $1,140,000 $700,000 $500,000 $010001940 Upper Newport Reserve 115 23XXX Big Canyon Restoration Ph.2 Monitoring and Main WQ/Env $0 $0 $0 $100,000 $0 $0 $0 $0 112 17X12 Newport Bay Trash Wheel $12,400 $0 $12,400 113 22X11 Santa Ana Delhi Diversion WQ/Env $0 $360,000 $360,000 $0 $0 $0 $0 $0 Subtotal $12,400 $360,000 $372,400 $100,000 $0 $0 $0 $010101 Tide and Submerged Lands - Capital 90 18H11 Abandoned / Surrendered Watercraft Abatement PHB $10,193 $0 $10,193 $0 $0 $0 $0 $0 91 16H11 American Legion Bulkhead PHB $1,389,732 $0 $1,389,732 $0 $0 $0 $0 $0 28 19D11 Balboa Island Drainage MP/Pump Stations Str/Dr $500,000 $0 $500,000 $0 $0 $0 $0 $0 92 22H11 Balboa Seawall Assessment PHB $0 $75,000 $75,000 $0 $0 $0 $0 $0 93 20H12 Balboa Yacht Basin Major Dock Maintenance PHB $150,000 $0 $150,000 $0 $750,000 $0 $0 $0 95 18H12 Bilge Pumpout Dock / Oil Collection Centers PHB $165,027 $0 $165,027 $0 $141,400 $0 $0 $0 96 19H08 Harbor Bulkheads / Seawalls / Structure Repairs PHB $174,463 $0 $174,463 $0 $0 $0 $0 $0 96 21H08 Harbor Bulkheads / Seawalls / Structure Repairs PHB $200,000 $0 $200,000 $0 $0 $0 $0 $0 97 20H09 Harbor Maintenance / Minor Improvements PHB $100,000 $0 $100,000 $0 $0 $0 $0 $0 98 19H02 Harbor Piers Rehabilitation PHB $621,170 $0 $621,170 $0 $0 $0 $0 $0 99 18H07 Harborwide Dredging / Planning PHB $4,557,972 $0 $4,557,972 $0 $0 $0 $0 $0 99 22H07 Harborwide Dredging / Planning PHB $0 $2,550,000 $2,550,000 $0 $3,000,000 $0 $0 $0 100 16H14 Newport Pier Platform and Piles PHB $1,618,814 $0 $1,618,814 $0 $0 $0 $0 $0 101 17H03 Ocean Piers Inspection and Maintenance PHB $360,152 $0 $360,152 $0 $0 $0 $0 $0 46 19D03 Tide Valve Replacement Program Str/Dr $465,199 $0 $465,199 $300,000 $0 $0 $300,000 $0 102 20H13 Vessel Sewage Pumpouts Replacement PHB $11,450 $0 $11,450 $0 $0 $0 $0 $0 Subtotal $10,324,172 $2,625,000 $12,949,172 $300,000 $3,891,400 $0 $300,000 $0 Total Tide and Submerged Lands $10,596,572 $5,449,848 $16,046,420 $2,211,450 $5,031,400 $700,000 $800,000 $0 TIDE AND SUBMERGED LANDS PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 188 Pg Project Category Rebudget New Budget Total 12101 Gas Tax 30 21R13 City Bridge Maintenance Str/Dr $800,000 $0 $800,000 $0 $0 $0 $0 $0 33 21R12 East Coast Highway Pavement Rehabilitation Str/Dr $67,760 $400,000 $467,760 $0 $0 $0 $0 $0 34 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $0 $534,550 $534,550 $0 $0 $0 $0 $0 36 22R14 Newport Coast Pavement Rehabilitation Str/Dr $0 $400,000 $400,000 $0 $0 $0 $0 $0 37 18R25 Ocean Blvd Pedestrian Improvements Str/Dr $160,075 $0 $160,075 $0 $0 $0 $0 $0 38 15R19 Old Newport Blvd / W Coast Hwy Modifications Str/Dr $5,440 $0 $5,440 $0 $0 $0 $0 $0 80 21T01 Traffic Signal Rehabilitation Program Transp $930,000 $0 $930,000 $0 $0 $0 $0 $0 80 22T01 Traffic Signal Rehabilitation Program Transp $0 $750,000 $750,000 $750,000 $750,000 $750,000 $750,000 $0 Subtotal $1,963,275 $2,084,550 $4,047,825 $750,000 $750,000 $750,000 $750,000 $0 Total Gas Tax $1,963,275 $2,084,550 $4,047,825 $750,000 $750,000 $750,000 $750,000 $0 12201 Measure M Fair Share 33 21R12 East Coast Highway Pavement Rehabilitation Str/Dr $2,200,000 $0 $2,200,000 $0 $0 $0 $0 $0 34 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $0 $2,200,000 $2,200,000 $0 $0 $0 $0 $0 Subtotal $2,200,000 $2,200,000 $4,400,000 $0 $0 $0 $0 $0 1230050 Measure M Comp Streets 48 21R16 West Coast Highway Intersection Improvements Str/Dr $1,416 $0 $1,416 $0 $0 $0 $0 $0 Subtotal $1,416 $0 $1,416 $0 $0 $0 $0 $0 1230053 Measure M Comp Transportation 73 21T13 Balboa Island/CDM Microtransit Feasibility Study Transp $58,500 $0 $58,500 $0 $0 $0 $0 $0 74 17T13 Balboa Peninsula Summer Trolley Transp $320,668 $0 $320,668 $0 $0 $0 $0 $0 74 19T13 Balboa Peninsula Summer Trolley Transp $202,228 $0 $202,228 $0 $0 $0 $0 $0 Subtotal $581,396 $0 $581,396 $0 $0 $0 $0 $0 Total Measure M $2,782,812 $2,200,000 $4,982,812 $0 $0 $0 $0 $0 GAS TAX MEASURE M PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 189 Pg Project Category Rebudget New Budget Total 12601 RMRA 34 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $0 $2,000,000 $2,000,000 $0 $0 $0 $0 $0 Subtotal $0 $2,000,000 $2,000,000 $0 $0 $0 $0 $0 Total RMRA $0 $2,000,000 $2,000,000 $0 $0 $0 $0 $0 13501 Contributions 90 20H11 Abandoned / Surrendered Watercraft Abatement PHB $135,805 $0 $135,805 $0 $0 $0 $0 $0 118 19W12 Advanced Metering Infrastructure Water $0 $1,499,000 $1,499,000 $0 $0 $0 $0 $0 73 21T13 Balboa Island/CDM Microtransit Feasibility Study Transp $6,500 $0 $6,500 $0 $0 $0 $0 $0 119 16W12 Bay/Channel Crossings Water Main Repl.Water $450,000 $0 $450,000 $0 $0 $0 $0 $0 11 19F11 Central Library Lecture Hall Facilities $0 $0 $0 $4,000,000 $0 $0 $0 $0 84 21P12 Civic Center Park Pathway Replacement PHB $27,619 $0 $27,619 $0 $0 $0 $0 $0 16 19F13 Junior Lifeguards Building Facilities $0 $0 $0 $1,750,000 $0 $0 $0 $0 40 21R02 Rubberized Asphalt Pavement Overlay Str/Dr $156,780 $0 $156,780 $0 $0 $0 $0 $0 89 15T09 Superior Ave Ped/Bicycle Bridge and Parking Lot PHB $2,349,600 $0 $2,349,600 146 19A11 UUD22 Balboa Blvd Misc $98,666 $0 $98,666 $0 $0 $0 $0 $0 Subtotal $3,224,970 $1,499,000 $4,723,970 $5,750,000 $0 $0 $0 $0 13701 PCH Relinquishment 33 21R12 East Coast Highway Pavement Rehabilitation Str/Dr $1,366,290 $0 $1,366,290 $0 $0 $0 $0 $0 Subtotal $1,366,290 $0 $1,366,290 $0 $0 $0 $0 $0 13801 Environmental Contributions 112 17X12 Newport Bay Trash Wheel WQ/Env $1,370,000 $500,000 $1,870,000 $0 $0 $0 $0 $0 Subtotal $1,370,000 $500,000 $1,870,000 $0 $0 $0 $0 $0 Total Contributions $5,961,260 $1,999,000 $7,960,260 $5,750,000 $0 $0 $0 $0 SB1 - Road Maintenance and Rehabilitation Account (RMRA) CONTRIBUTIONS PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 190 Pg Project Category Rebudget New Budget Total 14001 Transportation and Circulation 89 15T09 Superior Ave Ped/Bicycle Bridge and Parking Lot PHB $200,000 $0 $200,000 $0 $0 $0 $0 $0 75 20T12 Culver Dr/Bonita Canyon Dr Traffic Signal Sync Transp $159,499 $0 $159,499 $0 $0 $0 $0 $0 Subtotal $359,499 $0 $359,499 $0 $0 $0 $0 $0 Total Transportation and Circulation $359,499 $0 $359,499 $0 $0 $0 $0 $0 14101 Building Excise Tax 20P01 Playground Refurbishment Program PHB $5,598 $0 $5,598 $0 $0 $0 $0 $0 21P01 Playground Refurbishment Program PHB $300,000 $0 $300,000 $0 $0 $0 $0 $0 22P01 Playground Refurbishment Program PHB $0 $250,000 $250,000 $300,000 $300,000 $300,000 $0 $0 Subtotal $305,598 $250,000 $555,598 $300,000 $300,000 $300,000 $0 $0 Total Building Excise Tax $305,598 $250,000 $555,598 $300,000 $300,000 $300,000 $0 $0 14201 AQMD Subvention 12 20F14 City Yard CNG Fueling System Expansion Facilities $306,616 $0 $306,616 $2,000,000 $0 $0 $0 $0 Subtotal $306,616 $0 $306,616 $2,000,000 $0 $0 $0 $0 Total AQMD Subvention $306,616 $0 $306,616 $2,000,000 $0 $0 $0 $0 53101 Junior Guards 16 19F13 Junior Lifeguards Building Facilities $0 $100,000 $100,000 $2,630,000 $0 $0 $0 $0 Subtotal $0 $100,000 $100,000 $2,630,000 $0 $0 $0 $0 53201 Fire Stations 20 26FXX Fire Station No. 6 Living Quarters Replacement Facilities $0 $0 $0 $0 $0 $0 $400,000 $2,383,264 15 15F13 Fire Station No. 2 Replacement Facilities $1,246,345 $0 $1,246,345 $0 $0 $0 $0 $0 21 23FXX Library / Fire Station No. 1 Replacement Facilities $0 $0 $0 $835,000 $0 $7,100,000 $0 $0 Subtotal $1,246,345 $0 $1,246,345 $835,000 $0 $7,100,000 $400,000 $2,383,264 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan BUILDING EXCISE TAX AQMD MAJOR FACILITIES FINANCING PLAN TRANSPORTATION AND CIRCULATION PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 191 Pg Project Category Rebudget New Budget Total 56201 Parks and Community Centers 19 23FXX Balboa Yacht Basin Building Redevelopment Facilities $0 $0 $0 $0 $0 $3,000,000 $0 $0 105 25PXX Bonita Creek Park Athletic Field Turf Repl.PHB $0 $0 $0 $0 $0 $1,070,000 $0 $0 11 19F11 Central Library Lecture Hall Facilities $0 $100,000 $100,000 $3,260,052 $0 $0 $0 $0 13 20F13 Cliff Drive Park Clubhouse Replacement Facilities $0 $350,000 $350,000 $0 $0 $0 $0 $0 86 19P11 Grant Howald Park Rehabilitation PHB $100,000 $0 $100,000 $0 $0 $0 $0 $0 87 22P13 Newport Coast Pickleball Courts PHB $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0 106 27PXX Newport Theatre Arts Center Rehabilitation PHB $0 $0 $0 $0 $0 $0 $0 $1,000,000 89 15T09 Superior Ave Ped/Bicycle Bridge and Parking Lot PHB $989,168 $3,661,232 $4,650,400 $0 $0 $0 $0 $0 Subtotal $1,089,168 $5,111,232 $6,200,400 $3,260,052 $0 $4,070,000 $0 $1,000,000 Total Major Facilities Financing Plan $2,335,513 $5,211,232 $7,546,745 $6,725,052 $0 $11,170,000 $400,000 $3,383,264 53501 Balboa Village Parking Mgmt District 26 19R11 Balboa Boulevard Median Improvements Str/Dr $0 $850,000 $850,000 $0 $0 $0 $0 $0 74 17T13 Balboa Peninsula Summer Trolley Transp $58,819 $0 $58,819 $0 $0 $0 $0 $0 74 19T13 Balboa Peninsula Summer Trolley Transp $115,679 $150,000 $265,679 $0 $0 $0 $0 $0 Subtotal $174,498 $1,000,000 $1,174,498 $0 $0 $0 $0 $0 Total Balboa Village Parking Mgmt District $174,498 $1,000,000 $1,174,498 $0 $0 $0 $0 $0 53601 Neighborhood Enhancement 136 17A11 Assessment District Payment for City Parcels Misc $165,540 $0 $165,540 $0 $0 $0 $0 $0 26 19R11 Balboa Boulevard Median Improvements Str/Dr $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0 35 22L01 Landscape Enhancement Program Str/Dr $0 $350,000 $350,000 $250,000 $250,000 $0 $0 $0 34 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $1,236 $0 $1,236 $0 $0 $0 $0 $0 78 22T12 Oceanfront Boardwalk and Parking Lot Improv Transp $0 $350,000 $350,000 $0 $0 $0 $0 $0 37 18R25 Ocean Blvd Pedestrian Improvements Str/Dr $0 $250,000 $250,000 $0 $0 $900,000 $0 $0 65 23RXX Santa Ana Ave / Avon Slope Improvement Plan Str/Dr $0 $0 $0 $250,000 $0 $0 $0 $0 45 22V02 Streetlight Rehabilitation Program Str/Dr $56,656 $416,000 $472,656 $0 $0 $0 $0 $0 Subtotal $223,432 $2,366,000 $2,589,432 $500,000 $250,000 $900,000 $0 $0 Total Neighborhood Enhancement $223,432 $2,366,000 $2,589,432 $500,000 $250,000 $900,000 $0 $0 PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 2022-23 Plan NEIGHBORHOOD ENHANCEMENT MAJOR FACILITIES FINANCING PLAN BALBOA VILLAGE PARKING MANAGEMENT DISTRICT 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 192 Pg Project Category Rebudget New Budget Total 57101 Facilities Maintenance Category 19F02 Facilities Maintenance Master Plan Facilities $89,342 $0 $89,342 $0 $0 $0 $0 $0 20F02 Facilities Maintenance Master Plan Facilities $162,332 $0 $162,332 $0 $0 $0 $0 $0 21F02 Facilities Maintenance Master Plan Facilities $399,672 $0 $399,672 $0 $0 $0 $0 $0 22F02 Facilities Maintenance Master Plan Facilities $0 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 Subtotal $651,346 $1,500,000 $2,151,346 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 Total Facilities Maintenance $651,346 $1,500,000 $2,151,346 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 70101 Water Enterprise 10 20F11 Big Canyon Reservoir Building Rehabilitation Facilities $101,950 $0 $101,950 $0 $0 $0 $0 $0 22 23FXX Utilities Facilities Improvements Facilities $0 $0 $0 $400,000 $0 $400,000 $0 $400,000 Subtotal $101,950 $0 $101,950 $400,000 $0 $400,000 $0 $400,000 70201 Water Capital 118 19W12 Advanced Metering Infrastructure Water $0 $1,600,000 $1,600,000 $0 $0 $0 $0 $0 120 20R09 Grade Adjustments - Water Valves Water $5,340 $0 $5,340 $0 $0 $0 $0 $0 120 21R09 Grade Adjustments - Water Valves Water $44,500 $0 $44,500 $0 $0 $0 $0 $0 120 22R09 Grade Adjustments - Water Valves Water $0 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 Subtotal $49,840 $1,650,000 $1,699,840 $50,000 $50,000 $50,000 $50,000 $0 70201931 Distrib / Piping Master Plan 117 18W13 16th Street Pump Station / Backup Generator Water $1,997,000 $777,448 $2,774,448 $0 $0 $0 $0 $0 27 22R11 Balboa Boulevard Pavement Rehabilitation Str/Dr $0 $50,000 $50,000 $0 $0 $0 $0 $0 119 16W12 Bay/Channel Crossings Water Main Repl.Water $953,186 $0 $953,186 $7,520,000 $0 $0 $0 $0 125 23WXX Coast Highway Relining Project Water $0 $0 $0 $239,000 $4,400,000 $0 $0 $0 34 21R15 Jamboree Road Pavement Rehabilitation Str/Dr $0 $300,000 $300,000 $0 $0 $0 $0 $0 122 18W12 Transmission Mains Valve Replacements Water $30,959 $0 $30,959 $1,576,000 $0 $0 $0 $0 47 21R11 Via Lido Outer Ring Roadway Rehabilitation Str/Dr $0 $600,000 $600,000 $0 $0 $0 $0 $0 123 20W12 Via Lido Soud / Nord Water Main Replacement Water $1,824 $0 $1,824 $0 $0 $0 $0 $0 Subtotal $2,982,969 $1,727,448 $4,710,417 $9,335,000 $4,400,000 $0 $0 $0 PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 WATER FUND 2025-26 Plan 2026-27 Plan FACILITIES MAINTENANCE FY 2021-22 Budget Total 2022-23 Plan 2023-24 Plan 2024-25 Plan 193 Pg Project Category Rebudget New Budget Total 70201932 Distrib / Piping - Non Master Plan 117 18W13 16th Street Pump Station / Backup Generator Water $25,552 $0 $25,552 $0 $0 $0 $0 $0 25 21R07 Alleys Reconstruction Str/Dr $522,273 $0 $522,273 $0 $0 $0 $0 $0 124 20W05 Water System Rehabilitation Water $9,830 $0 $9,830 $0 $0 $0 $0 $0 124 21W05 Water System Rehabilitation Water $90,505 $0 $90,505 $0 $0 $0 $0 $0 124 22W05 Water System Rehabilitation Water $0 $368,000 $368,000 $400,000 $400,000 $400,000 $400,000 $400,000 127 23WXX West Irvine Terrace Water Main Replacement Water $0 $0 $0 $2,700,000 $0 $0 $0 $0 Subtotal $648,160 $368,000 $1,016,160 $3,100,000 $400,000 $400,000 $400,000 $400,000 70201933 Pumping and Operations NMP 121 21W01 Hillsborough Pump Station Rehabilitation Water $100,000 $0 $100,000 $0 $500,000 $0 $0 $0 Subtotal $100,000 $0 $100,000 $0 $500,000 $0 $0 $0 Total Water Fund $3,882,919 $3,745,448 $7,628,367 $12,885,000 $5,350,000 $850,000 $450,000 $800,000 71101 Wastewater Enterprise 133 25SXX Carnation Ave Sewer Main Replacement Wstwtr $0 $0 $0 $0 $0 $250,000 $0 $0 130 20R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $110,515 $0 $110,515 $0 $0 $0 $0 $0 130 21R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $143,700 $0 $143,700 $0 $0 $0 $0 $0 130 22R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $0 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 132 21S03 Sewer Main Lining and Repairs Wstwtr $3,201 $0 $3,201 $0 $0 $0 $0 $0 132 22S03 Sewer Main Lining and Repairs Wstwtr $0 $250,000 $250,000 $700,000 $100,000 $700,000 $100,000 $700,000 Subtotal $257,416 $350,000 $607,416 $800,000 $200,000 $1,050,000 $200,000 $700,000 71201 Wastewater Capital 37 18R25 Ocean Boulevard Pedestrian Improvements Str/Dr $0 $0 $0 $0 $0 $200,000 $0 $0 131 21S04 Sewer Lift Station Improvements Wstwtr $650,000 $0 $650,000 $1,500,000 $150,000 $0 $0 $0 Subtotal $650,000 $0 $650,000 $1,500,000 $150,000 $200,000 $0 $0 Total Wastewater Fund $907,416 $350,000 $1,257,416 $2,300,000 $350,000 $1,250,000 $200,000 $700,000 WASTEWATER FUND WATER FUND PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 2022-23 Plan 2023-24 Plan 2024-25 Plan 2026-27 Plan 2025-26 Plan 194 Pg Project Category Rebudget New Budget Total 104 23PXX 15th Street Restroom PHB $0 $0 $0 $200,000 $550,000 $0 $0 $0 49 27RXX 16th Street - Irvine Avenue to Dover Drive Str/Dr $0 $0 $0 $0 $0 $0 $0 $406,000 50 24RXX Balboa Blvd Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $1,264,000 $0 $0 $0 27 22R11 Balboa Boulevard Pavement Rehabilitation Str/Dr $0 $0 $0 $1,500,000 $0 $0 $0 $0 93 23FXX Balboa Yacht Basin Building Redevelopment Facilities $0 $0 $0 $500,000 $0 $0 $0 $0 51 25RXX Birch St. Pvmt Rehab. - MacArthur to Jamboree Str/Dr $0 $0 $0 $0 $0 $924,000 $0 $0 52 25RXX Birch St. Pvmt Rehab. - Mesa Dr. to Bristol St. S Str/Dr $0 $0 $0 $0 $0 $978,000 $0 $0 53 24RXX Bristol Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $1,778,000 $0 $0 $0 54 27RXX Campus Road Overlay - MacArthur to Jamboree Str/Dr $0 $0 $0 $0 $0 $0 $0 $690,000 55 24RXX Corona del Mar Flower Streets Reconstruction Str/Dr $0 $0 $0 $0 $600,000 $7,236,000 $0 $0 56 27RXX East Coast Highway Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $2,483,000 57 23RXX Eastbluff Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $300,000 $1,987,000 $0 $0 $0 108 23HXX Entrance Jetty Maintenance / Navigational Aids PHB $0 $0 $0 $400,000 $0 $0 $0 $0 58 23RXX Goldenrod Bridge Str/Dr $0 $0 $0 TBD $0 $0 $0 $0 17 22F13 Junior Lifeguards Building - Parking Lot Facilities $0 $0 $0 $275,000 $0 $0 $0 $0 59 26RXX Miramar Drive Concrete Pvmt Reconstruction Str/Dr $0 $0 $0 $0 $0 $0 $1,109,000 $0 36 22R14 Newport Coast Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $3,857,000 $0 $0 $0 $0 109 23HXX Newport Harbor Dredging Permit RGP 54 PHB $0 $0 $0 $350,000 $0 $0 $0 110 23HXX Newport Island Channels Dredging PHB $0 $0 $0 $3,300,000 $0 $0 $0 $0 60 26RXX Ocean Blvd & Street Ends Concrete Pvmt Recon. Str/Dr $0 $0 $0 $0 $0 $0 $2,234,000 $0 38 15R19 Old Newport Blvd / W Coast Hwy Modifications Str/Dr $0 $0 $0 $1,200,000 $0 $0 $0 $0 126 23WXX Reclaimed Water Master Plan Water $0 $0 $0 $100,000 $0 $0 $0 $0 61 26RXX San Joaquin Hills Road Overlay - Spyglass/Nwpt Str/Dr $0 $0 $0 $0 $0 $0 $250,000 $2,024,000 62 23RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $1,286,000 $0 $0 $0 $0 63 23RXX San Miguel Dr. Pvmt Rehab - Nwpt Ctr/MacArthur Str/Dr $0 $0 $0 $504,000 $0 $0 $0 $0 64 23RXX San Miguel Dr. Pvmt Rehab - Port Sutton/Ford Str/Dr $0 $0 $0 $1,423,000 $0 $0 $0 $0 66 24RXX Santa Ana Ave/San B. Ave. Pvmt Reconst Str/Dr $0 $0 $0 $0 $1,071,000 $0 $0 $0 67 26RXX Seaview Ave Concrete Pvmt Reconstruction Str/Dr $0 $0 $0 $0 $0 $0 $1,933,000 $0 68 25RXX Spyglass Hill Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $160,000 $991,000 $0 69 24RXX Von Karman Avenue Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $989,000 $0 $0 $0 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan FUNDING TO BE DETERMINED PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 2022-23 Plan 195 Pg Project Category Rebudget New Budget Total 48 21R16 West Coast Highway Intersection Improvements Str/Dr $0 $0 $0 $1,000,000 $12,400,000 $0 $0 $0 70 23RXX West Coast Highway Median Landscaping - Ph 4 Str/Dr $0 $0 $0 $100,000 $0 $0 $0 $0 71 26RXX West Newport St. Ends Concrete Pvmt Str/Dr $0 $0 $0 $0 $0 $0 $1,547,000 $0 128 23WXX Zones 3 and 4 Pump Station Upgrades Water $0 $0 $0 $773,000 $792,000 $0 $0 $0 Total TBD $0 $0 $0 $17,068,000 $21,431,000 $9,298,000 $8,064,000 $5,603,000 Subtotal for All CIP Projects $33,616,496 $35,506,078 $69,122,574 $59,838,502 $38,634,400 $31,048,000 $15,385,000 $15,562,264 143 66002 AD 111 Misc $71,845 $0 $71,845 $0 $0 $0 $0 $0 144 66302 AD 113 Misc $5,604,898 $0 $5,604,898 $0 $0 $0 $0 $0 145 66102 AD 116B Misc $148,148 $0 $148,148 $0 $0 $0 $0 $0 Subtotal UUD AD Improvement Funds $5,824,891 $0 $5,824,891 $0 $0 $0 $0 $0 Total for All Funds $39,441,387 $35,506,078 $74,947,465 $59,838,502 $38,634,400 $31,048,000 $15,385,000 $15,562,264 FUNDING TO BE DETERMINED PROJECT LISTING BY FUNDING SOURCE 2021-22 THROUGH 2026-27 FY 2021-22 Budget Total 2022-23 Plan 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan UUD AD Improvement Funds 196 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). 197 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. 198 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. 199 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.) 200 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.”) 201