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Home My WebLink AboutBudget Detail 2023CITY OF NEWPORT BEACH CALIFORNIA %¥¾-% FISCAL YEAR 2022-2023 ANNUAL BUDGET Profile of Newport Beach, CA Kevin Muldoon Mayor Noah Blom Mayor Pro Tem Brad Avery 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. THIS PAGE IS LEFT INTENTIONALLY BLANK Newport Beach City Officials City Council Members City Executive Staff Aaron Harp City Attorney Grace K. Leung City Manager Leilani Brown City Clerk Tara Finnigan ........................................................................................................................ Assistant City Manager Scott Catlett. ................................................................................................................... Finance Director/Treasurer Seimone Jurjis .................................................................................................... Community Development Director Jeff Boyles .................................................................................................................................................... Fire Chief Paul Blank.............................................................................................................................................Harbormaster Barbara Salvini ............................................................................................................... Human Resources Director Melissa Hartson ................................................................................................................ Library Services Director Jon T. Lewis ..............................................................................................................................................Police Chief Dave Webb ............................................................................................................................. Public Works Director Sean Levin ..................................................................................................... Recreation & Senior Services Director Mark Vukojevic................................................................................................................................ Utilities Director Duffy Duffield Council Member District 3 Kevin Muldoon Mayor District 4 Brad Avery Mayor District 2 Noah Blom Mayor Pro Tem District 5 Joy Brenner Council Member District 6 Diane B. Dixon Council Member District 1 Will O’Neill Council Member District 7 THIS PAGE IS LEFT INTENTIONALLY BLANK City of Newport Beach Adopted, June 14, 2022 Resolution No: 2022-42 Prepared Under the Direction of: Grace K. Leung, City Manager Compiled by: Scott Catlett, Finance Director THIS PAGE IS LEFT INTENTIONALLY BLANK TABLE OF CONTENTS INTRODUCTION Organizational Chart ....................................................................................... 1 Budget Timeline .............................................................................................. 5 FINANCIAL / EMPLOYEE STRUCTURE Fund Information ............................................................................................. 6 Financial Policy Information .......................................................................... 12 Employee Overview by Department .............................................................. 21 BUDGET SUMMARIES Revenue Overview ........................................................................................ 23 Revenue Detail ............................................................................................. 25 Expenditure Overview ................................................................................... 41 Expenditure Detail ......................................................................................... 45 Fund Balance Information ............................................................................. 53 Interfund Transfers ........................................................................................ 55 DEPARTMENT INFORMATION City Attorney ................................................................................................. 57 City Clerk ...................................................................................................... 63 City Council ................................................................................................... 69 City Manager / Information Technology ........................................................ 75 Community Development .............................................................................. 83 Finance ......................................................................................................... 91 Fire ................................................................................................................ 97 Harbor ......................................................................................................... 105 Human Resources ..................................................................................... 111 Library & Cultural Arts ................................................................................. 117 Police .......................................................................................................... 125 Public Works / Equipment Maintenance ..................................................... 137 Recreation & Senior Services ..................................................................... 147 Utilities ........................................................................................................ 153 Internal Services & Other Activities ............................................................. 161 Capital Improvement Program .................................................................... 179 GLOSSARY ...................................................................................................... 195 THIS PAGE IS LEFT INTENTIONALLY BLANK HARBORCOMMISSIONPARKS, BEACHES & RECREATION COMMISSION PLANNINGCOMMISSIONCITY COMMITTEES Dave WebbPublic Works Paul BlankHarbor ELECTORATE Leilani BrownCity Clerk Grace LeungCity Manager Melissa HartsonMark Vukojevic Barbara Salvini Sean LevinRecreation BOARD OF LIBRARY TRUSTEESBUILDING & FIRE BOARD OF APPEALSCITY ARTS COMMISSION MAYOR & C ITY COUNCIL CIVIL SERVICE BOARD Seimone Jurjis Scott CatlettFinance Jeff BoylesFire Jon LewisPoliceTara Finnigan Aaron HarpCity Attorney Organizational Chart Human Resources Assistant City Manager Library Utilities Community Development 1 THIS PAGE IS LEFT INTENTIONALLY BLANK 2 CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2022-23 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 3 THIS PAGE IS LEFT INTENTIONALLY BLANK 4 BUDGET TIMELINE AUTUMN/WINTER LIABILITIES &LONG- RANGE PLANNING Evaluate operating liabilities such as Workers Compensation, General Liability, Pension, and Retiree Insurance Liabilities. JANUARY COUNCILPLANNINGSESSION 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 upcomingbargainingunit changes,and changes in personnel as well as ongoing operating changes. MARCH FINALIZE CITY MANAGER REVIEW Review the City's revenue and expenditure assumptions. City Manager makes preliminary recommendations. Revenue projections presented to Finance Committee. MAY/JUNE CITY COUNCILREVIEW 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. APRIL/MAY FINANCE COMMITTEE REVIEW Finance Committeewill review the City Manager’s Proposed Budget and make recommendations to support or adjust budget assumptions to the City Council. JULY BUDGETIMPLEMENTATION BeginFiscalYearwithadoptedbudget 5 CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2022-23 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: x General Fund - used to account for fiscal resources which are dedicated to governmental operations of the City, and not required to be accounted for in another fund. x Tide and Submerged Land – Operating Fund - a Special Revenue Fund used to account for revenues related to the operation of the City’s tidelands, including beaches and marinas, and the related expenditures. Revenue from tideland operations includes, but is not limited to, rents from moorings, piers, and leases, as well as income from parking lots, meters, and the sale of oil. x Tide and Submerged Land – Harbor Capital Fund - a Special Revenue Fund used to account for incremental increases in revenue from certain property lease, pier, and mooring rentals 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 General Fund. x 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 related purposes. x Facilities Financial Planning Reserve Fund - used to account for the receipt and expenditure of funds for the replacement of facilities. x Civic Center COP Fund - used to account for debt service transactions related to the Certificates of Participation issued to finance the construction of the Civic Center. 6 CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2022-23 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: x Other Special Revenue Funds – used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes. x 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. x 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 x 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. x 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: x Insurance Reserve Fund - used to account for the City's self-insured general liability, workers' compensation program, other insurance policies that the City does not self-insure for, and outside litigation expenses for non-tort claims. x Compensated Absences Fund - used to account for the City’s accumulated liability for compensated absences. x Equipment Maintenance Fund - used to account for the cost of maintaining and replacing the City’s rolling stock fleet, parking equipment, coordinated communications system equipment, fire equipment, police equipment, and recreation equipment. 7 CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2022-23 x Retiree Insurance Fund – used to account for the cost of providing post- employment health care benefits. x Information Technology Fund - used to account for the cost of maintaining and replacing the City’s computers, printers, copiers, and telecommunication services to other departments. Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes. The City of Newport Beach Special Revenue Funds are as follows: x State Gas Tax Fund - accounts for all State Gas Tax related revenues and expenditures, including street repair, construction, and maintenance. State law requires that these funds be used exclusively for maintenance of the street and highway system. x SB1 Gas Tax RMRA Fund - accounts for all Road Maintenance and Rehabilitation Account related revenues and expenditures. State law requires that 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. x Asset Forfeiture Fund - established to account for all revenues resulting from the seizure of assets in conjunction with criminal cases (primarily drug trafficking). It is the City's policy that all such funds shall be used for enhancement of law enforcement programs. x Office of the Traffic Safety (OTS) DUI Grant Fund - used to account for federal funding of the Selective Traffic Enforcement Program (STEP). These funds are used exclusively for DUI enforcement. x Circulation and Transportation Fund - used to account for fair share revenues collected from developers and restricted for capital improvement projects meeting the circulation element of the City’s General Plan. x Building Excise Tax Fund - used to account for revenues received from builders 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. x 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 8 CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2022-23 Urban Development and must be expended exclusively on programs for low- or moderate-income individuals/families. x 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. x Environmental Liability Fund - used to account for solid waste fees restricted for mitigation of future environmental liability relating to the handling of solid waste. x 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. x 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. x Fostering Interest in Nature (FIIN) Fund – restricted for recreation and education programming as a mitigation effort by the California Coastal Commission. x 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: x 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. x Fire Station Fund - used to account for the design and construction of new fire stations. x Facilities Maintenance Fund - used to account for revenues and expenditures associated with the maintenance of existing facilities. 9 CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2022-23 x Sunset Ridge Park Fund - used to account for the design and construction of the Sunset Ridge Park. x 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. x 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. x 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. x West Newport Community Center Fund - used to account for the design and construction of the West Newport Community Center. x Public Art and Cultural Facilities Fund - used to account for the design and implementation of the Arts and Culture Master Plan. x Uptown Newport Undergrounding Fund - used to account for the receipt and expenditures related to the development within the Uptown Newport Planned Community Development Plan. x Balboa Village Parking Management District Fund - used to account for revenues and expenditures associated with parking management improvements in Balboa Village. x 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. x Neighborhood Enhancement Fund - used to account for projects that will enhance neighborhood aesthetics and functionality. x Junior Lifeguards Fund – used to account for capital improvement projects related to the Junior Lifeguards program. x Unrestricted Capital Improvements Fund - used to separately account for general fund capital improvement projects. 10 CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2022-23 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: x 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. x 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. 11 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. x Statement of Investment Policy x Reserve Policy x Budget Adoption and Administration (Printed in Full on the following pages) x Revenue Measures x General Fund Surplus Utilization x Debt Management Policy x Income Property x City Travel Policy Statement x City Vehicle/Equipment Replacement Guidelines x Civil Asset Forfeiture and Seizure Policy x Custody and Disposal of Controlled Property x Distribution of Public Information in Municipal Services Statements and Business License Renewals x Authority to Contract x External Financial and Compliance Reporting, Disclosure & Annual Audits x Grant Administration x Policy and Procedures for Distribution of Tickets and Passes x 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: x Maintain a balanced budget x Maintain appropriate reserve levels x Estimate revenues conservatively x Budget meets all bonded debt requirements x Pension contributions towards UAL 12 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, 13 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 14 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; 15 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 16 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 17 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. 18 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 19 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 20 FY 21 FT FY 22 FT FY 23 FT City Attorney 7.00 7.00 7.00 City Clerk 5.00 5.00 5.00 City Manager 21.50 21.50 24.00 Community Development 49.20 50.20 53.20 Finance 33.00 33.00 35.00 Fire 143.80 143.80 143.80 Harbor Department 2.00 3.00 3.00 Human Resources 11.00 11.00 11.00 Library 36.00 36.00 35.00 Police 232.00 232.00 233.00 Public Works 92.00 92.00 94.00 Recreation & Senior Services 42.00 42.00 43.50 Utilities 53.50 53.50 53.50 Total 728.00 730.00 741.00 DEPARTMENT EMPLOYEE INFORMATION FULL-TIME 0 50 100 150 200 250 Full-Time Employees by Department FY 21 FY 22 FY 23 21 FY 21 FTE FY 22 FTE FY 23 FTE City Attorney 1.60 1.60 1.60 City Clerk 1.00 1.00 1.00 City Manager 1.80 1.80 1.00 Community Development 10.20 10.20 6.70 Finance 4.55 4.55 3.05 Fire 43.12 42.56 42.56 Harbor Department 9.39 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 7.55 10.85 14.05 Recreation & Senior Services 38.00 39.43 38.48 Utilities 3.96 3.96 3.96 Total 160.12 164.29 160.74 DEPARTMENT EMPLOYEE INFORMATION PART-TIME 0 10 20 30 40 Part-Time Employees by Department FY 21 FY 22 FY 23 22 DEPARTMENT REVENUE OVERVIEW - ALL FUNDS Revenue Budget: ACCOUNT TYPE FY 19 Actuals FY 20 Actuals FY 21 Actuals FY 22 Adopted FY 22 Revised FY 23 Adopted % Change 42 - LICENSES PERMITS 5,963,681 5,441,744 6,110,936 8,021,303 8,021,303 7,055,091 -12.05% 43 - INTERGOVTAL REVENUES 16,080,486 12,831,762 18,896,518 17,909,172 21,435,251 27,592,465 54.07% 44 - PROPERTY TAXES 108,365,260 113,313,535 120,441,026 122,229,980 123,833,217 131,403,081 7.50% 45 - SALES TAX 38,502,469 36,232,969 38,956,275 40,275,670 40,275,670 46,526,493 15.52% 46 - TRANSIENT OCCUPANCY 24,697,446 20,847,883 16,886,197 19,027,493 19,027,493 27,788,728 46.05% 47 - OTHER TAXES 11,869,125 12,565,820 13,347,496 11,485,680 11,485,680 12,845,130 11.84% 51 - MISC REVENUES 4,595,853 5,036,077 5,867,413 3,643,777 4,074,189 3,305,600 -9.28% 52 - SERVICE FEES & CHARG 50,735,138 51,997,649 53,448,277 53,349,632 54,060,752 59,365,820 11.28% 53 - FINES & PENALTIES 3,932,417 3,968,590 4,303,276 3,491,702 3,491,702 4,090,467 17.15% 54 - INVESTMENT EARNINGS 9,836,368 11,021,013 716,205 3,690,925 3,691,945 3,850,142 4.31% 55 - PROPERTY INCOME 17,544,922 17,167,981 17,575,519 17,325,466 17,508,266 18,635,526 7.56% 55 - PARKING REVENUE 8,391,458 8,864,997 11,639,445 8,869,156 8,869,156 10,374,975 16.98% 56 - DONATIONS & CONTRIBUTIONS 402,709 1,403,587 8,933,941 4,275,421 4,894,833 9,030,574 111.22% 57 - INTERNAL REVENUES 28,101,574 30,587,749 32,823,267 31,356,462 31,356,462 36,050,945 14.97% 61 - NON-OPERATING SOURCE 4,094,242 5,516,038 10,874,807 340,999 41,674,598 6,223,875 1725.19% Grand Total 333,113,148 336,797,395 360,820,599 345,292,838 393,700,517 404,138,912 17.04% 404,138,912 Property Taxes, $131.4 M Sales Tax, $46.5 M Transient Occupancy Tax, $27.8 M Other Revenue, $198.4 M FISCAL YEAR 2022-23 ADOPTED TAX REVENUE Property Taxes Sales Tax Transient Occupancy Tax Other Revenue 23 DEPARTMENT REVENUE OVERVIEW - GENERAL FUND Revenue Budget: ACCOUNT TYPE FY 19 Actuals FY 20 Actuals FY 21 Actuals FY 22 Adopted FY 22 Revised FY 23 Adopted % Change 42 - LICENSES PERMITS 5,071,609 4,752,252 5,131,916 5,106,646 5,106,646 5,870,375 14.96% 43 - INTERGOVTAL REVENUES 3,922,453 3,910,305 5,175,738 1,760,934 3,393,385 1,823,903 3.58% 44 - PROPERTY TAXES 108,365,261 113,313,535 119,157,057 122,229,980 123,833,217 131,403,081 7.50% 45 - SALES TAX 38,502,470 36,232,969 38,956,275 40,275,670 40,275,670 46,526,493 15.52% 46 - TRANSIENT OCCUPANCY 24,697,446 20,847,883 16,886,197 19,027,493 19,027,493 27,788,728 46.05% 47 - OTHER TAXES 11,327,777 11,846,082 12,848,090 10,815,117 10,815,117 12,174,567 12.57% 51 - MISC REVENUES 1,190,769 478,540 1,297,646 206,599 438,154 -364,067 -276.22% 52 - SERVICE FEES & CHARG 20,300,379 20,913,897 18,335,909 19,046,329 20,010,449 22,005,339 15.54% 53 - FINES & PENALTIES 3,454,660 3,659,011 4,012,862 3,292,102 3,292,102 3,870,567 17.57% 54 - INVESTMENT EARNINGS 2,758,335 2,700,242 377,519 1,112,200 1,112,200 1,300,000 16.89% 55 - PROPERTY INCOME 4,915,810 4,866,828 5,094,422 5,044,403 5,227,203 5,680,909 12.62% 55 - PARKING REVENUE 4,935,024 5,529,753 7,074,853 5,681,942 5,681,942 6,417,259 12.94% 56 - DONATIONS & CONTRIBUTIONS 251,265 786,111 241,871 401,550 527,372 412,300 2.68% 61 - NON-OPERATING SOURCE 119,337 115,609 118,273 125,999 125,999 121,047 -3.93% Grand Total 229,812,594 229,953,017 234,708,628 234,126,964 238,866,949 265,030,502 13.20% 265,030,502 Property Taxes, $131.4 M Sales Tax, $46.5 M Transient Occupancy Tax, $27.8 M Other Revenue, $59.3 M FISCAL YEAR 2022-23 ADOPTED TAX REVENUE Property Taxes Sales Tax Transient Occupancy Tax Other Revenue 24 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 010 - GENERAL FUND 42 - LICENSES PERMITS 421000 - BICYCLE LICENSES 122 70 3 0 0 0 0.00%421010 - DOG LICENSES 111,316 111,695 114,346 112,000 112,000 116,000 3.57% 421011 - DOG LICENSES - CITY NAT BANK 8,014 5,418 5,937 5,630 5,630 5,630 0.00%421015 - OUTDOOR DINING PERMIT 2,538 2,623 2,484 2,500 2,500 2,500 0.00% 421020 - GREASE DISPOSAL IN LIEU 1,236 1,140 1,152 0 0 0 0.00%421025 - STREET CLOSURE PERMITS 85,289 88,089 80,387 85,000 85,000 85,000 0.00% 421035 - RECORDS MANAGEMENT FEE 73,701 62,730 67,680 62,200 62,200 78,240 25.79%422000 - BUILDING PERMITS 3,109,976 2,925,331 3,158,823 3,278,469 3,278,469 3,599,252 9.78%422001 - CC FEES BUILDING PERMITS (46,284)(157,068)(173,406)(200,000)(200,000)(106,744)-46.63%422005 - ELECTRICAL PERMITS 386,864 415,626 488,941 424,172 424,172 541,996 27.78%422010 - GRADING PERMITS 282,310 259,746 242,908 289,241 289,241 277,966 -3.90% 422015 - DEMOLITION PERMITS 210,884 150,253 97,429 150,000 150,000 150,000 0.00%422020 - PLUMBING PERMITS 289,263 267,725 310,292 282,342 282,342 353,661 25.26% 422025 - HEATING PERMITS 261,499 318,534 338,051 285,364 285,364 361,698 26.75%422035 - POOL/SPA PERMITS 85,576 70,640 111,546 98,011 98,011 118,012 20.41% 422050 - PHOTO VOLTAIC PLAN CHECK 38,438 43,345 47,694 47,060 47,060 57,493 22.17%422055 - PHOTO VOLTAIC PERMIT 42,816 45,243 48,883 48,763 48,763 52,731 8.14%423000 - HARBOR PLAN CHECK (BLDG)22,553 19,318 17,740 14,209 14,209 24,255 70.71%423005 - HARBOR PERMIT 21,643 18,576 19,030 20,685 20,685 21,083 1.93%424000 - POLICE TOW FRANCHISE FEE 82,627 101,653 150,538 100,000 100,000 130,000 30.00% 424005 - SOLICITATION PERMIT FEE 595 328 198 0 0 100 0.00%424006 - PAWN/2ND HAND DEALER PRMIT FEE 633 1,237 1,261 1,000 1,000 1,500 50.00% 42 - LICENSES PERMITS Total 5,071,609 4,752,252 5,131,916 5,106,646 5,106,646 5,870,375 14.96%43 - INTERGOVTAL REVENUES 431000 - MOTOR VEHICLE LICENSE FEE 41,848 68,999 62,914 43,300 43,300 63,000 45.50%431015 - ST HIGHWAY MAINT FEES 32,225 32,225 32,225 32,500 32,500 32,225 -0.85%431025 - POLICE OFF STANDARD/TRAINING 87,511 66,739 24,370 50,000 50,000 60,000 20.00%431030 - OC PUB SAFETY AUGMENTATION 1,079,436 1,052,154 1,013,153 1,053,700 1,053,700 1,301,930 23.56% 431035 - STATE MANDATED COST REIMB 126,198 119,491 74,295 0 0 0 0.00%431040 - COUNTY RNSP OT 18,395 0 0 0 0 0 0.00% 431045 - CORRECTION TRAINING REIMB 2,625 10,425 6,300 3,000 3,000 5,500 83.33%431055 - PROP 69 FROM COUNTY OF ORANGE 0 6,363 5,578 0 0 0 0.00% 431065 - DISPATCH TRAINING REIMB 2,986 3,000 0 0 0 0 0.00%431070 - CALIF LITERACY CAMPAIGN 41,666 41,874 45,000 0 44,769 0 0.00%431080 - SLS GRANT FUND OC LIBRARY 4,465 4,826 5,307 0 2,337 0 0.00%431105 - BULLET PROOF VEST PROGRAM 10,453 14,656 4,567 10,000 10,000 10,000 0.00%431135 - REFNDS&REBATES FROM GOVT 138,446 77,910 74,629 0 0 0 0.00% 431145 - MEASURE M2 FAIR SHARE 145,872 146,707 144,043 134,533 134,533 154,830 15.09%431245 - CAL OES 833,119 278,032 1,597,517 0 280,875 0 0.00% 431246 - MEDI-CAL IGT 571,081 588,822 655,324 0 579,129 0 0.00%431250 - EMERGENCY MGMT ASST GRNT 12,271 10,924 11,038 0 0 0 0.00% 431260 - DEPT OF CONSERVATION GRNT 42,852 21,598 21,323 22,000 22,000 22,000 0.00%431285 - SANTA ANA COLLEGE 92,904 81,473 142,575 79,901 79,901 79,901 0.00%431295 - AB109 FUNDING REIMB 9,948 8,296 15,664 0 0 12,158 0.00%431315 - COUNTY OF ORANGE CONTRB 615,416 342,271 0 325,000 325,000 250,000 -23.08%431325 - BBSC MAINT 9,589 5,479 7,276 7,000 7,000 7,250 3.57% 431455 - OTHER GOVT GRANTS 0 63,859 94,717 0 445,244 (194,891)0.00%431472 - ABC GRANT 3,146 22,111 0 0 24,830 0 0.00% 431515 - CARES ACT - COUNTY 0 769,758 0 0 0 0 0.00%431520 - CARES ACT - DOF 0 0 1,059,137 0 0 0 0.00%431525 - CARES ACT - HHS PRVDR RELIEF 0 72,314 0 0 0 0 0.00%431530 - CARES ACT – EDD UNEMPLOYMENT 0 0 78,786 0 0 0 0.00%431545 - SART EXAM REIMBURSEMENT 0 0 0 0 0 20,000 0.00% 43 - INTERGOVTAL REVENUES Total 3,922,453 3,910,305 5,175,738 1,760,934 3,138,118 1,823,903 3.58%44 - PROPERTY TAXES 411000 - PROPERTY TAX CURRENT SECURED 90,462,683 95,308,781 100,482,487 103,149,333 104,700,246 110,860,013 7.48% 411005 - PROP TAX IN LIEU OF VLF 9,917,809 10,440,958 10,949,897 11,238,647 11,238,647 12,131,692 7.95%411010 - PROPERTY TAX CUR UNSECURED 2,797,694 2,937,882 3,003,690 3,000,000 3,045,107 3,329,854 11.00% 411015 - PRIOR YEAR PENLTY/INTREST 241,958 291,749 247,835 230,000 230,000 247,835 7.75%411020 - SUPPLEMENTAL TAXES 2,575,241 1,988,863 2,041,933 2,300,000 2,300,000 2,345,203 1.97%411025 - PROP TAX HOMEOWNERS EXEMPT 497,443 491,609 483,632 480,000 487,217 533,655 11.18% 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 25 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 411030 - RDA RESIDUAL 1,850,668 1,825,037 1,912,109 1,800,000 1,800,000 1,917,049 6.50%411040 - RDA PASS THROUGH 21,764 28,656 35,474 32,000 32,000 37,781 18.07% 44 - PROPERTY TAXES Total 108,365,261 113,313,535 119,157,057 122,229,980 123,833,217 131,403,081 7.50%45 - SALES TAX 412005 - SALES AND USE TAX 39,205,268 36,846,503 39,719,152 41,018,470 41,018,470 47,176,493 15.01% 412010 - SALES TAX RECOVERY (72,442)(16,192)(36,052)(75,000)(75,000)(50,000)-33.33%412015 - SALE TAX SHARING AGRMENT (630,357)(597,341)(726,824)(667,800)(667,800)(600,000)-10.15%45 - SALES TAX Total 38,502,470 36,232,969 38,956,275 40,275,670 40,275,670 46,526,493 15.52%46 - TRANSIENT OCCUPANCY 413000 - UTOT RESIDENTIAL CVB PAYMENTS (807,455)(919,497)(1,114,479)(935,910)(935,910)(1,278,293)36.58%413005 - UTOT RESIDENTIAL TAX 4,492,893 5,134,368 6,255,621 5,310,655 5,310,655 7,101,630 33.72% 413010 - UTOT HOTEL TAX 25,624,398 20,056,172 14,159,265 18,055,908 18,055,908 26,787,063 48.36%413020 - UTOT HOTEL CVB PAYMENTS (4,612,390)(3,610,111)(2,539,557)(3,403,160)(3,403,160)(4,821,671)41.68% 413021 - TOT AUDIT RECOVERY 0 186,951 125,347 0 0 0 0.00%46 - TRANSIENT OCCUPANCY Total 24,697,446 20,847,883 16,886,197 19,027,493 19,027,493 27,788,728 46.05% 47 - OTHER TAXES 414000 - AUDIT RECOVERY 0 0 8,235 0 0 0 0.00%414005 - UTILITY FRANCHISE TAX 1,064,393 1,089,364 1,155,211 1,089,364 1,089,364 1,189,867 9.23%414015 - CABLE FRANCHISE 1,978,557 1,907,977 1,828,589 1,899,070 1,899,070 1,800,000 -5.22%414020 - SOLID WASTE AUDIT RECOVERY (86,530)0 0 0 0 0 0.00%414025 - SOLID WASTE FRANCHISE TAX 1,330,076 1,396,815 1,220,424 1,301,683 1,301,683 1,314,700 1.00% 414030 - BUSINESS LICENSE TAX 4,428,440 4,882,419 4,481,349 3,905,000 3,905,000 4,310,000 10.37%414035 - MARINE CHARTER TAX 273,107 246,494 86,626 150,000 150,000 160,000 6.67% 414040 - PROPERTY TAX TRANSFERS 2,339,733 2,323,013 4,067,657 2,470,000 2,470,000 3,400,000 37.65%47 - OTHER TAXES Total 11,327,777 11,846,082 12,848,090 10,815,117 10,815,117 12,174,567 12.57% 51 - MISC REVENUES 511015 - ADA EDU. & ENFORCE 71,884 73,471 69,679 36,417 36,417 0 -100.00%511020 - START VIDEO SALES 5,726 0 0 0 0 0 0.00%511032 - SALE OF BOOKS 455 675 0 0 0 0 0.00%511033 - SALE OF TOWELS 676 394 46 250 250 250 0.00%511035 - SALE OF MAPS & PUB 25,137 16,610 11,273 10,972 10,972 11,372 3.64% 511040 - DAMAGE TO CITY PROPERTY 67,037 180,626 184,920 92,000 92,000 92,000 0.00%511045 - HOAG SR TRANSPORT GRANT 75,000 75,000 50,000 0 0 0 0.00% 511050 - PRIVATE REFUNDS & REBATES 113,589 47,035 361,649 44,012 44,012 54,012 22.72%511055 - REVENUE N.O.C.107,532 (249,862)(135,804)8,568 8,568 6,220 -27.40%511060 - PROGRAM REVENUES NOC 117 59 20 94 94 49 -47.89%511065 - CABLE FRANCHISE PEG FEES 393,784 382,810 366,642 331,896 331,896 0 -100.00%511075 - BAD DEBT (268,685)(462,465)(364,349)(467,646)(467,646)(528,000)12.91% 511080 - FRIENDS OF THE LIBRARY 291,378 185,000 210,000 0 200,000 0 0.00%511085 - NB LIBRARY FOUNDATION 153,127 155,000 113,000 0 25,000 0 0.00% 511103 - REPLACEMENT ID BADGE FOR EE 15 60 45 36 36 30 -16.67%511110 - VNB PUBLIC BENEFIT FEE 150,000 75,000 150,000 150,000 150,000 0 -100.00% 511125 - GRANT HOLDING ACCOUNT 3,997 0 0 0 0 0 0.00%511130 - NC ANNEX DEDUCTIONS 0 (874)(1,087)0 0 0 0.00%511150 - UNCLAIMED PROPERTY REVENUE 0 0 281,611 0 0 0 0.00%51 - MISC REVENUES Total 1,190,769 478,540 1,297,646 206,599 431,599 (364,067)-276.22%52 - SERVICE FEES & CHARG 521000 - REGULATORY PERMIT FEES 20,880 22,863 4,032 2,000 2,000 18,000 800.00% 521001 - S.T. LODGING PERMITS - INITIAL 0 0 77,869 6,500 6,500 6,500 0.00%521002 - S.T. LODGING PERMITS - RENEWAL 0 0 16,320 99,648 99,648 148,680 49.21% 521010 - TBID ADMIN FEE 11,290 9,557 5,062 10,000 10,000 5,889 -41.11%521015 - PLANNING PERMIT FEES 368,828 350,029 350,233 303,045 303,045 363,743 20.03% 521020 - WITNESS FEES/SUBPOENA 26,570 35,731 32,891 6,458 6,458 13,381 107.21%521025 - PLAN CHECKING FEES 2,856,155 2,973,378 3,308,979 2,596,593 2,596,593 3,471,869 33.71%521028 - PUBLIC NOTICING FEE 0 0 42,245 20,352 20,352 62,045 204.85%521030 - PLANNING PLANCHECK FEES 278,995 260,368 285,424 260,127 260,127 333,475 28.20%521035 - PLAN CHECK FEES GRADING 147,282 169,738 181,543 151,275 151,275 237,014 56.68% 521036 - GRADING BOND FEE 0 430 445 0 0 0 0.00%521040 - RESIDENTL BUILDNG RECRDS 223,148 257,593 397,311 334,625 334,625 389,259 16.33% 521044 - REAL PROPERTY FEE 1,596 3,282 663 1,430 1,430 1,460 2.10%521045 - ASSESSMENT DISTRICT ADMIN 30,000 11,000 11,000 24,000 24,000 24,000 0.00%521050 - SPEC INSPECTION SVC FEES 43,576 59,366 32,342 49,537 49,537 41,652 -15.92%521055 - APPEALS 5,668 4,264 3,407 5,330 5,330 3,602 -32.43%521060 - WASHINGTON ST REFUSE BIN 1,543 1,414 1,350 2,000 2,000 25,000 1150.00% 26 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 521065 - ENGINEERING SVC FEES 588,475 600,188 450,053 600,000 600,000 375,000 -37.50%521075 - CURB CUT FEES 131,252 133,717 132,859 130,000 130,000 130,000 0.00% 521080 - ENERGY COMPLIANCE REVIEW 128,484 125,977 142,223 123,416 123,416 147,387 19.42%521085 - DISABLED ACCESS REVIEW 68,104 67,272 64,255 38,374 38,374 75,382 96.44% 521090 - COPIES/PLANS/SPECS/MISC 22,374 16,853 2,264 5,109 5,109 8,094 58.43%521105 - PLAN CHECK OVERTIME 85,051 70,235 88,374 12,958 12,958 70,371 443.06%521106 - PLAN CHECK OVERTIME 12,479 4,957 1,000 1,464 1,464 74 -94.96%521110 - MARINE PROTECTION EDUCATION 2,100 414 0 0 0 7,000 0.00%521115 - FINAL TRACT MAP 5,141 0 2,742 2,768 2,768 3,107 12.25% 521120 - FINAL PARCEL MAP CHCKING 86,064 46,525 39,006 60,000 60,000 40,000 -33.33%521125 - LOT LINE ADJUSTMENT 9,136 7,822 4,804 7,000 7,000 5,000 -28.57% 521130 - STREET EASEMENT/VACATION 1,022 0 0 0 0 0 0.00%521135 - ENCROACHMENT/ENG AGREEMNT 90,366 47,003 51,162 50,000 50,000 50,000 0.00% 521140 - FIRE SAFETY SVCS MARINE OPS 2,169 3,145 0 2,998 2,998 0 -100.00%521145 - JR LIFEGUARD SERVICE FEES 972,843 992,653 953,924 837,823 837,823 1,040,040 24.14%521155 - CERT FEES 1,418 1,690 0 1,333 1,333 500 -62.49%521160 - POLICE EMERGENCY RESPONSE 124,904 174,757 280,449 200,000 200,000 225,000 12.50%521165 - DISTURBANCE ADVISEMENT CARD 229 624 887 200 700 500 150.00% 521170 - POLICE FINGERPRINT SVC 11,742 5,971 2,961 1,000 1,000 5,000 400.00%521175 - POLICE MISCELLANEOUS SVC 179,879 57,037 435 20,000 20,000 120,000 500.00% 521180 - IMPOUND RELEASE FEES 55,342 45,073 31,399 25,000 25,000 25,000 0.00%521185 - POLICE JAIL BOOKING FEES 326,888 220,342 109,497 150,000 0 0 -100.00% 521190 - POLICE MASSAGE PERMIT FEE 586 0 885 510 510 200 -60.78%521195 - PLAN CHECK FEES GRADING/OUT B 176,270 200,417 253,153 199,936 199,936 297,182 48.64%521196 - PLAN CHECK FEES GRADING/OUT P 23,124 3,624 1,062 0 0 0 0.00%521197 - WQMP BLDG REVIEW 0 0 0 0 0 3,650 0.00%521198 - WQMP PLN REVIEW 0 0 0 0 0 74 0.00% 521210 - FIRE ANNUAL & SPC PMTS 168,449 203,515 153,542 152,181 152,181 152,181 0.00%521215 - FIRE PLAN CHECK 148,515 141,817 127,828 148,216 148,216 165,608 11.73% 521220 - FIRE CONST INSPECTION 93,958 88,967 92,323 91,366 91,366 105,004 14.93%521230 - LOUD UNRULY GATHERING ORD 193 1,493 247 500 1,000 1,000 100.00%521240 - PARAMEDIC SUBSCRIPTION FEE 252,022 275,569 274,541 234,234 234,234 234,234 0.00%521245 - PARAMEDIC SERVICE FEE 3,669,940 4,109,373 3,864,804 3,594,669 3,594,669 3,594,669 0.00%521260 - ALARM APPLICATION FEES 4,218 2,417 415 1,000 1,000 500 -50.00% 521265 - ALARM PERMIT RENEWAL FEES 124,167 127,613 75,062 100,000 100,000 100,000 0.00%521270 - ALARM MONITORING FEES 50,730 42,631 30,761 45,000 45,000 40,000 -11.11% 521310 - RECYCLING FEES 856,999 970,495 1,342,626 2,300,000 2,300,000 2,346,000 2.00%521315 - REFUSE FRANCHISE APP FEE 0 0 12,030 0 0 0 0.00% 521350 - ADMINISTRATIVE SERVICE WATER 1,464,671 2,240,057 2,189,401 2,094,969 2,094,969 1,788,252 -14.64%521355 - ADMINISTRATIVE SERVICE SEWER 412,202 462,162 406,944 308,673 308,673 508,329 64.68%521360 - WATER ESTABLISHMENT FEE 183,169 176,099 0 0 0 0 0.00%521365 - PASSPORT EXECUTION FEE 31,172 23,015 0 20,000 20,000 20,000 0.00%521370 - PASSPORT PHOTOS 8,215 5,580 0 4,000 4,000 6,000 50.00% 521371 - NOTARY SERVICES 0 0 0 0 0 400 0.00%521375 - PLANNING HOURLY RATE FEES 139,317 130,662 80,397 140,920 140,920 78,024 -44.63% 521380 - CITY STAFF SERVICE FEE 56,430 56,868 85,748 30,316 30,316 40,669 34.15%521385 - SLESF CITY STAFF SERVICES 195,834 206,333 0 200,000 200,000 0 -100.00% 521400 - OTS CITY STAFF SERVICES 259,120 193,104 4,623 0 0 0 0.00%521405 - AQUATICS PROGRAMS 128,578 129,264 31,688 80,000 80,000 80,000 0.00%521410 - YOUTH DAY CAMPS 174,416 197,164 109,912 165,900 165,900 165,900 0.00%521415 - PRESCHOOL CAMPS 7,544 11,649 297 0 18,750 22,860 0.00%521420 - FIELD LIGHT FEES 43,258 38,593 35,344 40,000 40,000 40,000 0.00% 521425 - FEE BASED CLASSES 1,154,355 1,053,649 395,078 570,000 1,060,000 1,050,000 84.21%521426 - TIDELANDS FEE BASED CLASSES 285,407 280,727 162,990 142,700 350,000 400,000 180.31% 521427 - TIDELANDS BOATING PROGRM CLASS 143,724 105,841 43,445 71,000 90,000 110,000 54.93%521435 - RACKET SPORTS 50,991 104,232 100,831 96,000 115,000 115,000 19.79%521445 - SPECIAL EVENT PERMIT FEES 144,497 84,889 26,252 88,000 135,000 135,000 53.41%521450 - SPECIAL EVENTS 21,576 9,760 2,268 5,000 5,000 20,000 300.00%521455 - SURFING CLASSES 771,067 761,668 595,946 700,000 850,000 850,000 21.43% 27 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 521460 - DROP IN MEMBERSHIPS 8,188 3,150 28 4,000 4,000 2,000 -50.00%521470 - FITNESS MEMBER FEES 223,884 160,947 8,162 57,500 57,500 220,000 282.61% 521475 - ADULT SPORTS 386,794 274,035 36,188 162,960 310,320 310,320 90.43%521480 - TINY TOT PROGRAM 51,473 46,761 9,122 30,290 40,000 40,000 32.06% 521485 - YOUTH SPORTS 67,045 31,253 46,565 45,000 50,000 60,000 33.33%521490 - YOUTH AFTER SCHOOL PROG 217,881 214,204 234,607 226,800 226,800 226,800 0.00%521500 - PERSONAL TRAINER FEES 191,904 137,762 31,183 62,000 62,000 160,000 158.06%521555 - WATER QUALITY INSPECTION 16,286 17,152 19,037 17,000 17,000 100,000 488.24%521600 - VIDEOPLAN RENTAL 7,735 3,804 (97)2,000 2,000 2,000 0.00% 521605 - RENTAL BOOK REVENUE 57 138 51 0 0 0 0.00%521610 - RUN SUPPLIES 4,075 4,668 0 0 0 2,000 0.00% 521620 - HELICOPTER PROG REIMB MISC 136 551 860 500 500 1,000 100.00%521625 - SCHOOL RESOURCE OFFICER 303,710 316,203 179,501 325,000 325,000 325,000 0.00% 521630 - CITATION SIGNOFF FEE 86 128 216 100 100 200 100.00%521635 - PD RANGE USAGE FEE 7,200 7,200 7,600 24,000 24,000 24,000 0.00%521640 - OASIS CLASS FEES 564,856 403,660 90,988 252,000 252,000 510,000 102.38%521645 - ELECTION FEES 12,000 0 6,000 4,500 4,500 4,500 0.00%521650 - LSS - AFTER HOURS INSPECTIONS 2,608 1,678 0 1,500 1,500 909 -39.38% 521665 - OTHER SERVICES FEES 823 813 243 600 600 600 0.00%521666 - ELECTRIC VEHICLE CHARGE 28,982 28,336 19,491 25,750 25,750 33,000 28.16% 521670 - AC ANIMAL IMPOUND FEE 4,347 4,676 4,727 5,000 5,000 5,000 0.00%521671 - AC BOARDING FEE 1,894 2,285 2,555 3,000 3,000 2,500 -16.67% 521673 - AC OWNER RELINQUISHMENT FEE 680 1,218 1,785 800 800 1,500 87.50%521674 - AC NON ALTER FEE 998 644 590 500 500 500 0.00%521675 - AC ADOPTION FEE 24,659 26,879 26,436 23,000 23,000 28,000 21.74%521680 - OC RECORDING FEE 300 192 216 76 76 252 233.33%521685 - EXAM PROCTOR FEES 6,072 5,046 0 5,000 5,000 1,500 -70.00% 52 - SERVICE FEES & CHARG Total 20,300,379 20,913,897 18,335,909 19,046,329 20,010,449 22,005,339 15.54%53 - FINES & PENALTIES 531001 - COLLECTIONS 0 66,880 65,028 25,574 25,574 24,960 -2.40% 531002 - COLLECTIONS SERVICE FEE 0 (11,991)(16,024)(4,548)(4,548)(9,610)111.29%531010 - COLLECTIONS REC MANAGER 15 0 0 0 0 0 0.00%531020 - FALSE ALARMS FINES 53,559 55,323 36,244 0 0 0 0.00%531030 - FALSE ALARMS PENALTIES 109,977 118,815 93,859 80,000 80,000 90,000 12.50%531035 - LIBRARY FINES 138,897 94,944 32,013 50,000 50,000 50,000 0.00% 531040 - AIMS HOLDING ACCOUNT 0 0 1,408 0 0 0 0.00%531045 - REGULAR PARKING FINES 2,547,322 3,431,736 4,076,482 3,474,611 3,474,611 3,850,000 10.80% 531046 - PARKING CITE COLLECTION SVC (36,892)(32,697)(29,354)(17,000)(17,000)(16,119)-5.18%531047 - OC ALLOCATION OF PARKG PENLTY 0 (600,668)(703,462)(665,000)(665,000)(665,000)0.00% 531050 - GENERAL FINES 7,889 27,430 52,390 20,000 20,000 3,793 -81.04%531055 - MOTOR VEHICLE FINES 254,724 233,238 169,680 100,000 100,000 180,000 80.00%531060 - DELINQUENCY PENALTY 14,490 14,929 17,432 12,119 12,119 26,119 115.52%531065 - RETURNED CHECKS FEES 1,653 1,070 900 2,250 2,250 2,250 0.00%531070 - ADMINISTRATIVE CITATION FINES 180,112 215,397 207,504 201,912 201,912 313,277 55.16% 531071 - ADMIN CITE COLLECTION SVC FEE (8,110)(13,262)(6,193)(7,816)(7,816)(9,103)16.47%531110 - DISPOSED CASES 191,024 57,868 14,957 20,000 20,000 30,000 50.00% 53 - FINES & PENALTIES Total 3,454,660 3,659,011 4,012,862 3,292,102 3,292,102 3,870,567 17.57%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,484,828 1,295,547 1,598,624 1,112,200 1,112,200 1,300,000 16.89% 541005 - FAIR VALUE OF INVESTMENTS 1,273,506 1,404,695 (1,221,105)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 2,758,335 2,700,242 377,519 1,112,200 1,112,200 1,300,000 16.89%55 - PROPERTY INCOME 551000 - OCEANFRONT ENCROACHMENT 236,233 247,722 249,444 248,500 248,500 0 -100.00%551005 - NEWPORT PIER FARMERS MARKET 3,823 3,918 3,630 3,960 3,960 4,060 2.53%551006 - LIDO VILLAGE FARMERS MARKET 0 3,303 5,781 4,340 4,340 0 -100.00% 551010 - NEWPORT DUNES LEASE 1,847 1,800 1,800 1,800 1,800 1,800 0.00%551020 - BEACON BAY (SPLIT)1,441,802 1,486,641 1,615,439 1,629,000 1,629,000 1,657,000 1.72% 551025 - TELECOM SITE LICENSE FEE 106,969 111,729 116,890 117,000 117,000 123,000 5.13%551026 - EVGO SITE LICENSE FEE 0 1,486 4,512 1,556 1,556 30,000 1827.96%551027 - TELECOM SITE UTILITY FEE 0 0 0 0 0 5,000 0.00%551030 - TELESCOPE FRANCH (SPLIT)1,513 1,080 759 1,484 1,484 1,484 0.00%551050 - BYB SLIPS (SPLIT)1,291,856 1,342,890 1,390,306 1,346,200 1,346,200 1,417,750 5.31% 28 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 551055 - BYB TEMP SLIP RENTALS (SPLIT)1,365 0 0 0 0 0 0.00%551060 - BASIN MARINE SHIP (SPLIT)102,059 117,183 130,220 99,031 99,031 113,950 15.06% 551065 - BYB GARAGES (SPLIT)73,241 77,256 78,917 79,474 79,474 85,330 7.37%551070 - BYB ELECTRICITY (SPLIT)10,360 10,423 9,948 9,540 9,540 9,540 0.00% 551075 - HERITAGE YACHT (SPLIT)12,276 12,996 13,514 13,038 13,038 13,568 4.07%551080 - GALLEY CAFE (SPLIT)29,808 30,405 31,013 31,217 31,217 31,893 2.17%551085 - BYB APARTMENTS (SPLIT)36,774 36,470 37,189 37,365 37,365 37,895 1.42%551086 - BYB OFFICES (SPLIT)22,142 16,515 19,820 20,016 20,016 20,405 1.94%551105 - BALBOA YACHT CLUB 7,041 7,041 16,364 7,624 7,624 7,624 0.00% 551115 - RENTAL OF PROPERTY 18,900 0 0 0 0 0 0.00%551120 - WNCC PACIFICA 1,457 2,332 2,332 2,330 2,330 2,330 0.00% 551121 - NEWPORT OUTRIGGER CANOE CLUB 2,400 2,400 2,400 2,400 2,400 2,400 0.00%551122 - CAL REC EASEMENT 37,428 38,648 39,541 39,400 39,400 41,000 4.06% 551123 - MCFADDEN SQUARE ATM KIOSK 8,979 9,454 9,622 8,000 8,000 8,200 2.50%551124 - CASTAWAYS OUTRIGGER 0 0 2,265 2,400 2,400 2,400 0.00%551130 - LIDO HOUSE HOTEL 118,750 145,833 519,847 343,350 343,350 800,000 133.00%551135 - BUS SHELTERS 67,972 71,490 71,490 70,000 70,000 84,000 20.00%551140 - CIVIC CENTER FOOD SERVICE 31,912 22,812 43,917 1,500 1,500 11,500 666.67% 551141 - CIVIC CTR CREDIT UNION RENT 27,591 28,961 0 0 0 0 0.00%551150 - MARINA PARK CONCESSION 6,319 5,213 9,459 6,500 6,500 6,500 0.00% 551151 - MARINA PARK CATERING 9,219 5,672 69 4,800 4,800 4,800 0.00%551152 - WELLS FARGO LEASE 25,621 26,466 18,171 12,000 12,000 12,000 0.00% 551155 - BCR HARBOR DAY 12,361 12,784 13,044 13,100 13,100 13,700 4.58%551165 - FACILITY RENTAL FEES 806,333 693,750 495,045 648,728 771,528 815,000 25.63%551167 - TIDELANDS FACILITY RENTALS 21,860 12,951 4,236 11,000 11,000 11,000 0.00%551170 - YSC FIELD FEES 113,913 119,328 97,151 110,000 145,000 145,000 31.82%551175 - OASIS FACILITY FEES 62,877 42,417 (885)25,000 25,000 40,000 60.00% 551180 - OASIS TRANSPORTATION FEES 26,818 17,311 15,280 20,000 20,000 23,000 15.00%551200 - BALBOA PIER CONCESSION 4,739 4,674 4,685 4,680 4,680 4,680 0.00% 551210 - CORONA DEL MAR CONCESSION 26,450 19,165 20,628 14,000 14,000 14,000 0.00%551215 - CIVIC CNTR COMM ROOM FEES 100,126 71,925 (3,509)50,000 75,000 75,000 50.00%551230 - LIBRARY FACILITIES FEE 798 359 0 0 0 0 0.00%551470 - CDM FARMERS MARKET 3,877 4,024 4,091 4,070 4,070 4,100 0.74%553310 - NEWPORT BLVD 154,007 178,275 230,324 163,206 163,206 244,144 49.59% 553315 - NEWPORT BUSINESS 401,549 418,426 340,896 397,851 397,851 370,071 -6.98%553320 - BALBOA BUSINESS 0 0 23,026 195,735 195,735 268,542 37.20% 553325 - COAST HIGHWAY 28,940 30,462 23,450 30,097 30,097 32,882 9.25%553330 - LIDO SHOPPING 170,425 190,856 237,673 182,284 182,284 204,400 12.13% 553335 - NEWPORT/BALBOA BLVD 132,389 150,125 236,636 139,009 139,009 150,424 8.21%553340 - BALBOA STRIP 1 MCFADDN TO 15 140,667 147,794 233,469 147,700 147,700 127,919 -13.39%553345 - 15TH STREET 137,808 165,158 222,929 144,699 144,699 182,756 26.30%553350 - BALBOA STRIP 2 10TH TO 15TH 112,680 140,304 216,644 118,314 118,314 145,356 22.86%553365 - CENTRAL LOT 54,397 46,623 75,021 59,972 59,972 81,241 35.47% 553371 - MARCUS/32ND STREET LOT 50,232 67,992 93,264 52,744 52,744 68,005 28.94%553375 - WASHINGTON STREET LOT 0 0 3,823 41,400 41,400 25,426 -38.58% 553385 - CITY HALL 39,692 35,734 27,562 37,723 37,723 43,557 15.47%553390 - MCFADDEN 434,309 400,058 538,288 473,397 473,397 556,397 17.53% 553395 - SEASHORE LOT 203,150 281,717 388,123 207,213 207,213 243,358 17.44%553410 - CANNERY VILLAGE LOT 25,986 24,955 45,075 29,306 29,306 33,653 14.83%553415 - CANNERY VILLAGE A 79,162 84,287 91,346 85,905 85,905 94,943 10.52%553420 - CANNERY VILLAGE B 139,167 120,600 145,131 121,311 121,311 158,126 30.35%553425 - CANNERY VILLAGE C 195,633 168,946 183,884 195,760 195,760 222,285 13.55% 553430 - BALBOA STRIP 3 10TH TO ALVARDO 125,618 107,089 156,935 131,899 131,899 123,303 -6.52%553435 - WEST NEWPORT 49TH TO LUGONIA 74,323 115,574 137,723 78,039 78,039 98,717 26.50% 553440 - WEST NEWPORT 52,992 70,313 96,773 55,641 55,641 70,955 27.52%553445 - OVER/UNDER VARIANCES 14,499 (6,814)46,503 0 0 49,293 0.00%553446 - MARINA PARK-MAIN LOT 135,824 150,684 216,209 142,616 142,616 132,363 -7.19%553447 - MARINA PARK- EAST LOT 31,393 34,639 46,972 32,963 32,963 32,208 -2.29%553448 - MARINA PARK-WEST LOT 57,042 57,567 80,109 59,894 59,894 60,604 1.19% 29 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 553450 - IN LIEU PARKING 25,615 26,700 30,300 26,700 26,700 0 -100.00%553455 - 26TH STREET PARKING 111,375 83,299 29,197 100,487 100,487 150,676 49.95% 553460 - MARINERS LOT 32,456 21,198 18,081 34,079 34,079 42,329 24.21%553465 - NEWPORT BLVD LOT 45,719 48,353 70,757 48,004 48,004 60,698 26.44% 553466 - FIRE STATION LOT 9,315 0 0 0 0 0 0.00%553470 - BAYSIDE CDM PARKING LOT 12,381 13,047 8,346 13,000 13,000 11,597 -10.79%553475 - DAHLIA CDM PARKING LOT 1,083 15,916 16,183 16,711 16,711 8,625 -48.39%553480 - COAST HIGHWAY PARKING 12,049 19,208 23,811 12,652 12,652 12,478 -1.38%553485 - SUPERIOR LOT 45,066 67,799 92,336 23,660 23,660 35,264 49.05% 553490 - 32ND STREET PARKING 138,876 166,401 165,373 145,819 145,819 63,075 -56.74%553495 - PALM STREET LOT 0 0 23,870 194,232 194,232 219,577 13.05% 553505 - REGULAR PARKING PERMITS 583,573 581,861 610,500 593,556 593,556 647,130 9.03%553510 - ZONE #1 NPT ISLAND PARKING 233 (167)247 250 250 247 -1.20% 553515 - ZONE #1 NPT ISLAND GUEST 6,516 7,473 5,489 7,547 7,547 5,489 -27.27%553520 - ZONE #2 NEWPORT HEIGHTS 4,705 4,296 3,857 4,300 4,300 3,857 -10.30%553525 - ZONE #3 ARALIA STREET 2,072 2,251 570 2,300 2,300 570 -75.22%553530 - CORONA DEL MAR PARKNG LOT 1,413,971 1,632,573 2,312,172 1,541,228 1,541,228 1,802,971 16.98%553535 - PARKING METER FEES (454,241)(289,529)(400,259)(344,457)(344,457)(424,274)23.17% 553536 - PAY BY CELL TRANSACTION FEE (47,625)(52,286)(73,764)(62,804)(62,804)(43,978)-29.98%55 - PROPERTY INCOME Total 9,850,834 10,396,581 12,169,275 10,726,345 10,909,145 12,098,168 12.79% 56 - DONATIONS & CONTRIBU 561000 - MCFADDEN SQ (CENTNIAL)15,000 5,000 3,500 0 0 2,750 0.00%561005 - PRVT DONATION/CONTRIBUTNS 83,277 20,010 80,620 5,050 82,553 8,050 59.41% 561006 - DONATIONS - HOMELESS ASSIS 0 (1)2,860 0 0 0 0.00%561008 - HOAG HOMELESS TASKFORCE CONTR.0 600,000 0 300,000 300,000 300,000 0.00%561010 - FRIENDS OF OASIS DONATNS 61,500 61,500 61,500 61,500 61,500 61,500 0.00%561025 - DONATNS/PENINSULA FESTVL 4,750 0 2,250 0 0 5,000 0.00%561035 - BAYVIEW LANDING AGMT 86,738 84,603 91,141 35,000 35,000 35,000 0.00% 561061 - HOAG NB SALT 0 15,000 0 0 0 0 0.00%56 - DONATIONS & CONTRIBU Total 251,265 786,111 241,871 401,550 479,053 412,300 2.68% 61 - NON-OPERATING SOURCE 611005 - SALE OF PROPERTY 14,660 16,982 14,755 14,000 14,000 10,000 -28.57%611010 - SPECIAL LIGHTING DISTRICT 92,608 97,091 101,950 102,499 102,499 107,047 4.44%611025 - SALE OF SCRAP MATERIALS 12,069 1,536 1,569 9,500 9,500 4,000 -57.89%61 - NON-OPERATING SOURCE Total 119,337 115,609 118,273 125,999 125,999 121,047 -3.93%010 - GENERAL FUND Total 229,812,594 229,953,017 234,708,628 234,126,964 238,556,808 265,030,502 13.20% 100 - TIDE & SUBMERGED LANDS FU42 - LICENSES PERMITS 421005 - LIVE ABOARD PERMITS (NON COMM)13,833 12,432 10,835 14,832 14,832 14,790 -0.28%421006 - LIVE ABOARD COMMERCIAL PERMITS 0 0 0 0 0 900 0.00% 423025 - PIER TRANSFER FEES 26,884 22,503 28,562 20,000 20,000 20,000 0.00%423030 - DREDGING PERMIT APPLICATN FEES 21,168 12,928 32,106 10,000 10,000 10,000 0.00%42 - LICENSES PERMITS Total 61,885 47,863 71,503 44,832 44,832 45,690 1.91%51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 0 0 2,604 0 0 0 0.00%511050 - PRIVATE REFUNDS & REBATES 141,218 0 0 0 0 0 0.00%511055 - REVENUE N.O.C.3,313 255 0 498,183 498,183 0 -100.00%511075 - BAD DEBT (35,937)21,453 (2,218)(590)(590)(590)0.00% 511120 - POLLTN LEGAL LIAB INS POLICY 4,128 0 53,679 0 0 0 0.00%51 - MISC REVENUES Total 112,722 21,709 54,065 497,593 497,593 (590)-100.12% 52 - SERVICE FEES & CHARG 521055 - APPEALS 2,803 100 100 0 0 0 0.00%521180 - IMPOUND RELEASE FEES 12,329 10,122 9,942 14,000 14,000 9,067 -35.23% 521446 - HARBOR EVENT PERMITS 1,065 242 246 1,890 1,890 1,314 -30.48%521665 - OTHER SERVICES FEES 0 0 889 0 0 0 0.00%521690 - WAITLIST FEES 0 77 406 50 50 100 100.00%52 - SERVICE FEES & CHARG Total 16,197 10,541 11,584 15,940 15,940 10,481 -34.25%53 - FINES & PENALTIES 531060 - DELINQUENCY PENALTY 27,190 16,436 16,717 12,000 12,000 11,500 -4.17% 531070 - ADMINISTRATIVE CITATION FINES 3,146 3,876 8,785 5,000 5,000 12,000 140.00%531071 - ADMIN CITE COLLECTION SVC FEE (36)(334)(437)0 0 0 0.00% 531105 - ABANDONED VESSEL AUCTION 13,080 2,740 10,879 7,500 7,500 6,000 -20.00%53 - FINES & PENALTIES Total 43,380 22,719 35,944 24,500 24,500 29,500 20.41%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 261,689 337,036 146,455 192,208 192,208 192,208 0.00%541005 - FAIR VALUE OF INVESTMENTS 224,446 288,128 (147,649)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 486,135 625,163 (1,194)192,208 192,208 192,208 0.00% 30 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 55 - PROPERTY INCOME 551015 - AMERICAN LEGION 142,006 144,257 137,120 145,000 145,000 145,000 0.00%551020 - BEACON BAY (SPLIT)1,375,339 1,405,549 1,411,399 1,580,000 1,580,000 1,673,000 5.89% 551030 - TELESCOPE FRANCH (SPLIT)1,342 957 627 1,316 1,316 1,316 0.00%551035 - MOORING PERMITS - ON SHORE 69,546 69,546 69,546 69,546 69,546 69,546 0.00% 551040 - MOORING PERMITS - OFF SHORE 623,171 623,171 623,171 623,171 623,171 623,171 0.00%551050 - BYB SLIPS (SPLIT)653,171 653,171 653,171 653,171 653,171 653,171 0.00%551051 - BYB DINGHY RACKS 3,452 2,520 2,450 2,800 2,800 2,000 -28.57%551052 - MARINA PARK SLIPS 223,735 252,576 406,973 265,000 265,000 300,000 13.21%551053 - MARINA PARK DINGHY RACKS 5,598 7,420 8,365 8,000 8,000 7,000 -12.50% 551054 - MARINE ACTIVITIES PERMIT 8,054 9,000 15,563 14,556 14,556 25,000 71.75%551055 - BYB TEMP SLIP RENTALS (SPLIT)1,211 0 0 0 0 0 0.00% 551060 - BASIN MARINE SHIP (SPLIT)90,505 103,917 115,478 87,819 87,819 101,050 15.07%551065 - BYB GARAGES (SPLIT)35,344 35,344 35,344 35,344 35,344 35,344 0.00% 551070 - BYB ELECTRICITY (SPLIT)9,187 9,243 8,821 8,460 8,460 8,460 0.00%551075 - HERITAGE YACHT (SPLIT)9,594 11,525 9,689 9,594 9,594 9,594 0.00%551080 - GALLEY CAFE (SPLIT)19,548 19,548 19,548 19,548 19,548 19,548 0.00%551085 - BYB APARTMENTS (SPLIT)30,456 30,456 30,456 30,456 30,456 30,456 0.00%551086 - BYB OFFICES (SPLIT)19,635 14,645 17,576 17,484 17,484 18,095 3.49% 551090 - HARBOR ISLAND 60,162 48,648 52,584 48,648 48,648 49,200 1.13%551095 - BAHIA CORINTHIAN 112,123 119,238 125,587 124,300 124,300 129,600 4.26% 551100 - 29TH ST DOCK/SCHOCK BOAT 17,937 17,937 0 0 0 0 0.00%551110 - LIDO COMM ASSN ANTIBES 50,297 49,860 52,623 50,000 50,000 50,000 0.00% 551125 - OC DOCK LEASE (SPLIT)0 0 1,011 0 0 0 0.00%551150 - MARINA PARK CONCESSION 80,000 80,000 80,000 80,000 80,000 80,000 0.00%551185 - BALBOA BAY CLUB LEASE 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 0.00%551195 - J A BEEK BALBOA ISLAND FERRY 86,395 84,956 98,705 88,641 88,641 91,800 3.56%551200 - BALBOA PIER CONCESSION 158,618 131,299 140,857 130,000 130,000 140,000 7.69% 551225 - HARBOR BAIT BARGE 3,721 6,631 6,536 5,105 5,105 5,500 7.74%551235 - RESIDENTIAL PIERS 117,800 118,000 118,000 118,000 118,000 117,800 -0.17% 551240 - LARGE COMM MARINA 210,481 248,441 248,441 248,441 248,441 248,441 0.00%551245 - SMALL COMM MARINA 47,662 47,662 47,662 47,662 47,662 47,662 0.00%551250 - VESSEL CHRTR BUSINESS 26,833 26,833 26,833 26,833 26,833 26,833 0.00%551255 - VESSEL RENTAL FACILITY 20,560 20,510 20,560 20,560 20,560 20,560 0.00%551265 - YACHT CLUB GUEST SLIP 13,893 14,255 13,471 13,471 13,471 13,471 0.00% 551270 - RESTAURANTS COMM PIERS 8,251 8,466 7,873 7,873 7,873 7,873 0.00%551275 - SHIPYARD COMM PIERS 6,559 6,559 6,559 6,559 6,559 6,559 0.00% 551285 - OTHER BLDG OVER TDLD 5,325 5,325 5,325 5,325 5,325 5,325 0.00%551290 - FUEL DOCK 4,710 9,651 4,710 4,710 4,710 4,710 0.00% 551295 - SPORT FISHING CHRTR 4,446 4,446 4,446 4,446 4,446 4,446 0.00%551540 - SALE OF OIL 1,135,520 782,662 898,761 750,000 750,000 950,000 26.67%551560 - HOA NONMEM < 13K SQF 9,931 11,831 35,136 5,693 5,693 5,693 0.00%551565 - HOA NONMEM 13-30K SQF 13,444 13,891 6,927 6,927 6,927 6,927 0.00%553355 - OCEAN FRONT 966,750 917,326 1,240,364 1,026,164 1,026,164 1,245,015 21.33% 553360 - 19TH ST 68,847 78,916 115,543 72,289 72,289 94,891 31.27%553370 - BALBOA METERED LOT 228,249 205,883 271,544 239,662 239,662 282,248 17.77% 553400 - A STREET PARKING LOT 162,964 183,213 234,234 171,112 171,112 112,867 -34.04%553405 - B STREET PARKING LOT 67,345 69,869 96,227 72,459 72,459 95,912 32.37% 553446 - MARINA PARK-MAIN LOT 45,629 50,622 72,647 53,289 53,289 44,475 -16.54%553447 - MARINA PARK- EAST LOT 5,676 8,631 15,772 5,960 5,960 5,002 -16.07%553448 - MARINA PARK-WEST LOT 19,166 19,343 26,917 22,301 22,301 20,363 -8.69%553500 - BALBOA PARKING LOT 1,681,040 1,582,481 2,305,126 1,711,977 1,711,977 2,212,824 29.26%553535 - PARKING METER FEES (159,802)(144,307)(190,687)(166,060)(166,060)(166,060)0.00% 553536 - PAY BY CELL TRANSACTION FEE (16,965)(16,825)(25,324)(20,251)(20,251)(20,251)0.00%553537 - PARKING RESERV SYSTEM TN FEE (1,538)(1,307)(1,504)(1,688)(1,688)(1,688)0.00% 55 - PROPERTY INCOME Total 11,594,088 11,214,953 12,739,928 11,562,835 11,562,835 12,670,911 9.58%100 - TIDE & SUBMERGED LANDS FUND Total 12,314,407 11,942,947 12,911,829 12,337,908 12,337,908 12,948,201 4.95%101 - TIDELANDS HARBOR CAP FUN51 - MISC REVENUES 511075 - BAD DEBT 0 (747)0 0 0 0 0.00%51 - MISC REVENUES Total 0 (747)0 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 323,175 484,209 404,878 436,141 436,141 436,141 0.00% 31 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 541005 - FAIR VALUE OF INVESTMENTS 277,181 413,945 (357,700)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 600,356 898,154 47,178 436,141 436,141 436,141 0.00% 55 - PROPERTY INCOME 551035 - MOORING PERMITS - ON SHORE 74,688 89,756 91,213 77,916 77,916 70,000 -10.16%551040 - MOORING PERMITS - OFF SHORE 476,901 512,218 526,951 571,640 571,640 525,000 -8.16% 551045 - MOORINGS GUEST 242,623 171,650 235,217 250,000 250,000 280,000 12.00%551046 - MOORINGS TRANSFERS 52,384 47,130 78,083 55,000 55,000 60,000 9.09%551050 - BYB SLIPS (SPLIT)491,399 536,307 579,014 540,629 540,629 604,079 11.74%551065 - BYB GARAGES (SPLIT)29,603 33,155 34,637 35,132 35,132 40,326 14.78%551075 - HERITAGE YACHT (SPLIT)1,292 0 1,330 1,968 1,968 2,438 23.88% 551080 - GALLEY CAFE (SPLIT)6,886 7,415 7,954 8,135 8,135 8,734 7.36%551085 - BYB APARTMENTS (SPLIT)2,155 1,885 2,523 2,679 2,679 3,149 17.54% 551100 - 29TH ST DOCK/SCHOCK BOAT 1,396 377 0 0 0 0 0.00%551150 - MARINA PARK CONCESSION 45,940 67,066 121,386 60,000 60,000 130,000 116.67% 551185 - BALBOA BAY CLUB LEASE 1,532,569 1,420,398 1,010,056 1,088,838 1,088,838 1,188,838 9.18%551235 - RESIDENTIAL PIERS 141,118 147,122 151,469 150,971 150,971 160,000 5.98%551240 - LARGE COMM MARINA 514,107 500,571 517,363 514,819 514,819 569,559 10.63%551242 - MEDIUM COMM MARINA 78,306 80,909 82,789 82,400 82,400 88,500 7.40%551245 - SMALL COMM MARINA 83,106 88,184 91,852 91,138 91,138 100,338 10.09% 551250 - VESSEL CHRTR BUSINESS 13,724 29,218 29,648 29,357 29,357 33,467 14.00%551255 - VESSEL RENTAL FACILITY 32,373 20,560 23,986 23,840 23,840 27,040 13.42% 551265 - YACHT CLUB GUEST SLIP 0 0 995 989 989 1,629 64.71%551270 - RESTAURANTS COMM PIERS 0 0 567 677 677 1,127 66.47% 551275 - SHIPYARD COMM PIERS 9,134 9,508 9,687 9,741 9,741 10,541 8.21%551285 - OTHER BLDG OVER TDLD 4,869 5,265 5,551 5,475 5,475 6,175 12.79%551290 - FUEL DOCK 4,580 0 5,201 5,090 5,090 5,790 13.75%551295 - SPORT FISHING CHRTR 4,323 4,664 4,910 4,854 4,854 5,454 12.36%551560 - HOA NONMEM < 13K SQF 0 0 14,034 13,907 13,907 15,307 10.07% 551565 - HOA NONMEM 13-30K SQF 0 0 7,286 7,173 7,173 8,173 13.94%55 - PROPERTY INCOME Total 3,843,475 3,773,359 3,633,703 3,632,368 3,632,368 3,945,664 8.63% 101 - TIDELANDS HARBOR CAP FUND Total 4,443,831 4,670,766 3,680,881 4,068,509 4,068,509 4,381,805 7.70%110 - OTS GRANT FUND 43 - INTERGOVTAL REVENUES 431360 - OTS REV 330,919 193,104 246,826 0 347,512 67,500 0.00%43 - INTERGOVTAL REVENUES Total 330,919 193,104 246,826 0 347,512 67,500 0.00%110 - OTS GRANT FUND Total 330,919 193,104 246,826 0 347,512 67,500 0.00%111 - SLESF GRANT FUND 43 - INTERGOVTAL REVENUES 431020 - SLESF COPS REVENUE 195,834 206,333 205,263 200,000 200,000 200,000 0.00% 43 - INTERGOVTAL REVENUES Total 195,834 206,333 205,263 200,000 200,000 200,000 0.00%111 - SLESF GRANT FUND Total 195,834 206,333 205,263 200,000 200,000 200,000 0.00% 120 - COMM DEVL BLK GRANT FUND43 - INTERGOVTAL REVENUES 431235 - CDBG FUNDS 356,286 287,403 305,336 385,974 642,033 385,974 0.00%431535 - CARES ACT - CDBG 0 0 150,500 0 809,903 0 0.00%43 - INTERGOVTAL REVENUES Total 356,286 287,403 455,836 385,974 1,451,936 385,974 0.00%120 - COMM DEVL BLK GRANT FUND Total 356,286 287,403 455,836 385,974 1,451,936 385,974 0.00%121 - STATE GAS TAX FUND 43 - INTERGOVTAL REVENUES 431110 - GAS TAX APPORTIONMENT 2105 478,335 444,713 437,020 501,827 485,593 553,988 10.39%431115 - GAS TAX APPORTIONMENT 2106 317,827 279,573 270,709 307,373 298,710 339,722 10.52%431120 - GAS TAX APPORTIONMENT 2103 291,252 601,138 572,301 770,140 661,026 845,684 9.81% 431125 - GAS TAX APPORTIONMENT 2107 601,559 561,534 591,361 590,256 617,583 756,837 28.22%431126 - GAS TAX SB1 LOAN REPAYMNT 98,316 98,009 0 0 0 0 0.00% 431130 - GAS TAX ENGINEERING AID 2107.5 7,500 7,500 7,500 7,500 7,500 7,500 0.00%43 - INTERGOVTAL REVENUES Total 1,794,788 1,992,467 1,878,891 2,177,096 2,070,412 2,503,731 15.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 70,979 64,296 41,006 21,669 21,669 21,669 0.00%541005 - FAIR VALUE OF INVESTMENTS 60,877 54,966 (37,296)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 131,856 119,261 3,710 21,669 21,669 21,669 0.00%121 - STATE GAS TAX FUND Total 1,926,645 2,111,729 1,882,600 2,198,765 2,092,081 2,525,400 14.86%122 - MEASURE M FUND 43 - INTERGOVTAL REVENUES 431145 - MEASURE M2 FAIR SHARE 1,979,182 1,999,137 1,972,205 1,707,812 1,707,812 2,249,370 31.71% 43 - INTERGOVTAL REVENUES Total 1,979,182 1,999,137 1,972,205 1,707,812 1,707,812 2,249,370 31.71%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 57,122 50,209 37,980 7,123 7,123 7,123 0.00% 541005 - FAIR VALUE OF INVESTMENTS 48,992 42,923 (33,877)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 106,115 93,133 4,103 7,123 7,123 7,123 0.00%122 - MEASURE M FUND Total 2,085,297 2,092,269 1,976,308 1,714,935 1,714,935 2,256,493 31.58%123 - MEASURE M-COMPETITIVE FUN43 - INTERGOVTAL REVENUES 431150 - MEASURE M COMPETITIVE 0 382,770 166,182 3,335,266 1,582,138 1,044,166 -68.69%43 - INTERGOVTAL REVENUES Total 0 382,770 166,182 3,335,266 1,582,138 1,044,166 -68.69% 32 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 123 - MEASURE M-COMPETITIVE FUND Total 0 382,770 166,182 3,335,266 1,582,138 1,044,166 -68.69%126 - SB1 GAS TAX RMRA FUND 43 - INTERGOVTAL REVENUES 431127 - GAS TAX SB1 RMRA 2030 1,598,761 1,509,947 1,590,236 1,703,906 1,647,859 1,957,264 14.87% 43 - INTERGOVTAL REVENUES Total 1,598,761 1,509,947 1,590,236 1,703,906 1,647,859 1,957,264 14.87%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 24,869 38,853 5,128 3,321 3,321 3,321 0.00% 541005 - FAIR VALUE OF INVESTMENTS 21,330 33,215 (5,128)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 46,199 72,068 0 3,321 3,321 3,321 0.00%126 - SB1 GAS TAX RMRA FUND Total 1,644,960 1,582,014 1,590,236 1,707,227 1,651,180 1,960,585 14.84%135 - CONTRIBUTIONS FUND 43 - INTERGOVTAL REVENUES 431075 - OC SANITATION DST CONTRIB 89,946 0 0 0 20,218 0 0.00%431135 - REFNDS&REBATES FROM GOVT 972,743 0 0 0 215,000 128,750 0.00% 431220 - IRVINE RANCH WATER DIST 0 16,944 61,500 0 0 0 0.00%431221 - MESA WATER DISTRICT 0 2,298 0 0 0 0 0.00% 431222 - OC WATER DISTRICT CONTRIBUTION 0 0 0 0 7,580 0 0.00%431225 - NEWPORT MESA UNFD SCHOOL DIST 270,000 0 0 0 0 0 0.00% 431230 - FED HWY BRIDGE PRGM (HBP)1,304,859 0 0 0 0 0 0.00%431385 - DEPT OF BOATING & WATERWAYS 78,786 46,214 17,258 157,473 412,178 230,455 46.35%431455 - OTHER GOVT GRANTS 0 0 527,520 1,500,000 971,480 0 -100.00%431460 - OCTA BICYCLE FUNDING PROG 0 0 0 0 2,349,600 2,349,600 0.00%431490 - CAL RECYCLE 54,900 162,005 53,298 216,000 162,702 162,702 -24.67% 43 - INTERGOVTAL REVENUES Total 2,771,234 227,461 659,575 1,873,473 4,138,758 2,871,507 53.27%51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 0 22,200 0 0 0 0 0.00% 51 - MISC REVENUES Total 0 22,200 0 0 0 0 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS 2,444 9,450 100,000 0 7,419 8,371,043 0.00% 561007 - 20A CONTRIBUTIONS 0 608,026 3,392,084 3,873,871 4,360,042 212,231 -94.52%56 - DONATIONS & CONTRIBU Total 2,444 617,476 3,492,084 3,873,871 4,367,461 8,583,274 121.57%135 - CONTRIBUTIONS FUND Total 2,773,678 867,137 4,151,659 5,747,344 8,506,220 11,454,781 99.31%137 - PCH RELINQUISHMENT 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 34,329 36,829 25,686 36,533 36,533 36,533 0.00%541005 - FAIR VALUE OF INVESTMENTS 29,444 31,485 (22,747)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 63,773 68,314 2,939 36,533 36,533 36,533 0.00%137 - PCH RELINQUISHMENT Total 63,773 68,314 2,939 36,533 36,533 36,533 0.00% 138 - ENVIRONMENTAL CONTRIBUTI43 - INTERGOVTAL REVENUES 431060 - STATE PROP 84 ASBS GRANT 2,835 0 0 0 0 0 0.00%431135 - REFNDS&REBATES FROM GOVT 0 0 116,047 1,870,000 2,063,953 2,063,953 10.37% 431425 - LOWER NWP STORM DRAIN 1,046 0 0 0 0 0 0.00%431430 - MWDOC REBATE 125,021 0 0 0 0 0 0.00%431500 - CLEAN BEACHES INITIATIVE 28,002 59,498 424,763 450,345 112,220 0 -100.00% 43 - INTERGOVTAL REVENUES Total 156,904 59,498 540,810 2,320,345 2,176,173 2,063,953 -11.05%51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 0 0 1,043,991 0 198,857 0 0.00% 51 - MISC REVENUES Total 0 0 1,043,991 0 198,857 0 0.00%138 - ENVIRONMENTAL CONTRIBUTIONS Total 156,904 59,498 1,584,801 2,320,345 2,375,030 2,063,953 -11.05%140 - CIRCULATION & TRANSPORTA42 - LICENSES PERMITS 422040 - FAIR SHARE FEES 363,534 299,380 398,284 0 0 0 0.00%42 - LICENSES PERMITS Total 363,534 299,380 398,284 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 42,213 50,023 43,353 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 36,205 42,764 (38,647)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 78,418 92,786 4,706 0 0 0 0.00% 140 - CIRCULATION & TRANSPORTATION Total 441,952 392,167 402,990 0 0 0 0.00%141 - BUILDING EXCISE TAX FUND 42 - LICENSES PERMITS 422140 - BET DEVELOPMENT COMMERCIAL 179,278 133,428 196,039 202,950 202,950 202,950 0.00% 42 - LICENSES PERMITS Total 179,278 133,428 196,039 202,950 202,950 202,950 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 7,531 9,449 6,031 3,006 3,006 3,006 0.00% 541005 - FAIR VALUE OF INVESTMENTS 6,459 8,078 (5,404)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 13,990 17,527 627 3,006 3,006 3,006 0.00%141 - BUILDING EXCISE TAX FUND Total 193,268 150,955 196,665 205,956 205,956 205,956 0.00%142 - AIR QUALITY MGMT DISTRICT F43 - INTERGOVTAL REVENUES 431240 - AQMD 111,720 110,630 110,813 100,000 100,000 100,000 0.00%43 - INTERGOVTAL REVENUES Total 111,720 110,630 110,813 100,000 100,000 100,000 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 20,048 23,152 19,203 16,734 16,734 16,734 0.00%541005 - FAIR VALUE OF INVESTMENTS 17,194 19,792 (17,089)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 37,242 42,944 2,114 16,734 16,734 16,734 0.00%142 - AIR QUALITY MGMT DISTRICT FUND Total 148,962 153,573 112,927 116,734 116,734 116,734 0.00%160 - ENVIRONMENTAL LIABILITY FU47 - OTHER TAXES 414020 - SOLID WASTE AUDIT RECOVERY (44,576)0 0 0 0 0 0.00%414025 - SOLID WASTE FRANCHISE TAX 585,925 719,738 499,406 670,563 670,563 670,563 0.00%47 - OTHER TAXES Total 541,349 719,738 499,406 670,563 670,563 670,563 0.00% 33 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 51 - MISC REVENUES 511075 - BAD DEBT (364)1,769 0 0 0 0 0.00%511090 - NPT CONDO ASSN 39,197 32,582 68,575 40,000 40,000 40,000 0.00% 51 - MISC REVENUES Total 38,834 34,351 68,575 40,000 40,000 40,000 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 148,890 167,352 132,208 153,829 153,829 153,829 0.00% 541005 - FAIR VALUE OF INVESTMENTS 127,700 143,067 (117,601)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 276,589 310,419 14,607 153,829 153,829 153,829 0.00%160 - ENVIRONMENTAL LIABILITY FUND Total 856,772 1,064,508 582,589 864,392 864,392 864,392 0.00%164 - FiiN FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 26,998 26,758 20,397 23,910 23,910 23,910 0.00%541005 - FAIR VALUE OF INVESTMENTS 23,156 22,875 (18,220)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 50,154 49,633 2,177 23,910 23,910 23,910 0.00%164 - FiiN FUND Total 50,154 49,633 2,177 23,910 23,910 23,910 0.00% 165 - SMALL BUSINESS GRANT FUN43 - INTERGOVTAL REVENUES 431315 - COUNTY OF ORANGE CONTRB 0 0 290,000 0 0 0 0.00%431510 - CARES ACT SMALL BIZ FED GRANT 0 0 2,123,427 0 0 0 0.00%43 - INTERGOVTAL REVENUES Total 0 0 2,413,427 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 0 1,951 5,585 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 0 1,668 (3,294)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 0 3,619 2,291 0 0 0 0.00%165 - SMALL BUSINESS GRANT FUND Total 0 3,619 2,415,717 0 0 0 0.00% 166 - AMERICAN RESCUE PLAN ACT 43 - INTERGOVTAL REVENUES 431540 - AMERICAN RESCUE PLAN ACT 0 0 0 0 0 10,141,272 0.00%43 - INTERGOVTAL REVENUES Total 0 0 0 0 0 10,141,272 0.00% 166 - AMERICAN RESCUE PLAN ACT 2021 Total 0 0 0 0 0 10,141,272 0.00%167 - OCEANFRONT ENCROACHMEN 55 - PROPERTY INCOME 551000 - OCEANFRONT ENCROACHMENT 0 0 0 0 0 254,640 0.00%55 - PROPERTY INCOME Total 0 0 0 0 0 254,640 0.00%167 - OCEANFRONT ENCROACHMENT FUND Total 0 0 0 0 0 254,640 0.00%168 - PEG FEES FUND 51 - MISC REVENUES 511065 - CABLE FRANCHISE PEG FEES 0 0 0 0 0 360,000 0.00%51 - MISC REVENUES Total 0 0 0 0 0 360,000 0.00%168 - PEG FEES FUND Total 0 0 0 0 0 360,000 0.00% 180 - MISC SPECIAL REVENUES FUN51 - MISC REVENUES 511015 - ADA EDU. & ENFORCE 0 0 0 0 0 16,672 0.00%511110 - VNB PUBLIC BENEFIT FEE 0 0 0 0 0 150,000 0.00% 51 - MISC REVENUES Total 0 0 0 0 0 166,672 0.00%55 - PROPERTY INCOME 553450 - IN LIEU PARKING 0 0 0 0 0 32,118 0.00%55 - PROPERTY INCOME Total 0 0 0 0 0 32,118 0.00%56 - DONATIONS & CONTRIBU 561035 - BAYVIEW LANDING AGMT 0 0 0 0 0 35,000 0.00%56 - DONATIONS & CONTRIBU Total 0 0 0 0 0 35,000 0.00% 180 - MISC SPECIAL REVENUES FUND Total 0 0 0 0 0 233,790 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 32,022 34,075 7,188 0 0 0 0.00% 541005 - FAIR VALUE OF INVESTMENTS 27,465 29,130 (7,866)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 59,487 63,206 (678)0 0 0 0.00%511 - CIVIC CENTER FUND Total 59,487 63,206 (678)0 0 0 0.00%512 - MISC FFP PROJECTS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 435 384 31 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 373 328 (44)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 807 713 (13)0 0 0 0.00%512 - MISC FFP PROJECTS Total 807 713 (13)0 0 0 0.00% 513 - FACILITIES FINANCING PLAN 42 - LICENSES PERMITS 422065 - PARK FEES ZONE 1 78,375 104,500 104,500 0 0 0 0.00%422070 - PARK FEES ZONE 2 0 26,125 51,997 0 0 0 0.00% 422075 - PARK FEES ZONE 3 0 0 0 750,000 750,000 0 -100.00%422080 - PARK FEES ZONE 4 104,500 0 0 996,750 996,750 0 -100.00% 422105 - PARK FEES ZONE 9 0 0 0 862,125 862,125 846,076 -1.86%422110 - PARK FEES ZONE 10 104,500 78,197 156,698 58,000 58,000 90,000 55.17%42 - LICENSES PERMITS Total 287,375 208,822 313,195 2,666,875 2,666,875 936,076 -64.90%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 263,736 357,822 263,817 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 226,201 305,898 (241,650)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 489,937 663,719 22,167 0 0 0 0.00%55 - PROPERTY INCOME 551120 - WNCC PACIFICA 249,680 258,426 263,188 264,074 264,074 0 -100.00% 55 - PROPERTY INCOME Total 249,680 258,426 263,188 264,074 264,074 0 -100.00%56 - DONATIONS & CONTRIBU 561080 - VIVANTE SENIOR HOUSING 0 0 3,150,000 0 0 0 0.00%561085 - NEWPORT AIRPORT VILLAGE DVLPMT 0 0 2,000,000 0 0 0 0.00%56 - DONATIONS & CONTRIBU Total 0 0 5,150,000 0 0 0 0.00%513 - FACILITIES FINANCING PLAN Total 1,026,992 1,130,967 5,748,550 2,930,949 2,930,949 936,076 -68.06% 34 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 531 - JR GUARDS CAPITAL PROJCTS54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 0 201 0 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 0 172 (12)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 0 372 (12)0 0 0 0.00%531 - JR GUARDS CAPITAL PROJCTS Total 0 372 (12)0 0 0 0.00% 532 - FIRE STATIONS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 276,502 236,956 29,757 0 0 (11,192)0.00%541005 - FAIR VALUE OF INVESTMENTS 237,150 202,571 (27,824)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 513,652 439,527 1,933 0 0 (11,192)0.00%61 - NON-OPERATING SOURCE 612100 - BOND PROCEEDS 0 0 7,860,000 0 0 0 0.00%612101 - BOND PREMIUM - OTHER FIN SOURC 0 0 1,373,936 0 0 0 0.00% 61 - NON-OPERATING SOURCE Total 0 0 9,233,936 0 0 0 0.00%532 - FIRE STATIONS Total 513,652 439,527 9,235,869 0 0 (11,192)0.00% 534 - NEWPORT UPTOWN UNDERGR54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 53 65 51 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 45 56 (45)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 98 121 6 0 0 0 0.00%56 - DONATIONS & CONTRIBU 561076 - SHOPOFF NEWPORT UPTOWN 149,000 0 0 0 0 0 0.00%56 - DONATIONS & CONTRIBU Total 149,000 0 0 0 0 0 0.00%534 - NEWPORT UPTOWN UNDERGROUNDING Total 149,098 121 6 0 0 0 0.00%535 - BALBOA VILLAGE PARKING MG54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 17,367 18,765 18,951 0 0 0 0.00% 541005 - FAIR VALUE OF INVESTMENTS 14,896 16,042 (16,810)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 32,263 34,808 2,141 0 0 0 0.00% 55 - PROPERTY INCOME 553320 - BALBOA BUSINESS 236,345 207,856 229,685 0 0 0 0.00%553375 - WASHINGTON STREET LOT 11,240 39,666 36,395 0 0 0 0.00% 553495 - PALM STREET LOT 173,606 163,932 172,615 0 0 0 0.00%553535 - PARKING METER FEES (27,320)(25,592)(28,243)0 0 0 0.00%553536 - PAY BY CELL TRANSACTION FEE (4,800)(4,463)(6,720)0 0 0 0.00%55 - PROPERTY INCOME Total 389,071 381,399 403,733 0 0 0 0.00%535 - BALBOA VILLAGE PARKING MGMT Total 421,333 416,206 405,873 0 0 0 0.00% 536 - NEIGHBORHOOD ENHANCEME54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 33,811 123,749 28,442 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 28,999 105,792 (29,465)0 1,023 1,023 0.00% 54 - INVESTMENT EARNINGS Total 62,809 229,541 (1,023)0 1,023 1,023 0.00%536 - NEIGHBORHOOD ENHANCEMENT Total 62,809 229,541 (1,023)0 1,023 1,023 0.00%550 - WEST NEWPORT COMMUNITY 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 6,318 6,778 29 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 5,419 5,794 (426)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 11,736 12,572 (397)0 0 0 0.00% 550 - WEST NEWPORT COMMUNITY CTR Total 11,736 12,572 (397)0 0 0 0.00%561 - SUNSET RIDGE PARK 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,942 2,126 106 0 0 0 0.00% 541005 - FAIR VALUE OF INVESTMENTS 1,665 1,817 (199)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 3,607 3,943 (93)0 0 0 0.00%561 - SUNSET RIDGE PARK Total 3,607 3,943 (93)0 0 0 0.00%562 - PARKS & COMMUNITY CENTER54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 82,728 83,828 128,422 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 70,954 71,663 (104,627)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 153,683 155,491 23,796 0 0 0 0.00%562 - PARKS & COMMUNITY CENTERS Total 153,683 155,491 23,796 0 0 0 0.00% 571 - FACILITIES MAINTENANCE 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 38,781 72,723 51,403 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 33,261 62,170 (45,260)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 72,042 134,893 6,142 0 0 0 0.00%571 - FACILITIES MAINTENANCE Total 72,042 134,893 6,142 0 0 0 0.00%572 - STRATEGIC PLANNING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 806 3,096 50 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 691 2,646 (223)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 1,497 5,742 (173)0 0 0 0.00%572 - STRATEGIC PLANNING Total 1,497 5,742 (173)0 0 0 0.00%658 - ASSESSMENT DIST #117 51 - MISC REVENUES 511055 - REVENUE N.O.C.0 2,166 0 0 0 0 0.00% 51 - MISC REVENUES Total 0 2,166 0 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 50,089 30,758 10,470 0 0 0 0.00% 541005 - FAIR VALUE OF INVESTMENTS 20,675 26,220 (10,010)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 70,764 56,978 459 0 0 0 0.00% 61 - NON-OPERATING SOURCE 612100 - BOND PROCEEDS 2,955,000 0 0 0 0 0 0.00%61 - NON-OPERATING SOURCE Total 2,955,000 0 0 0 0 0 0.00%658 - ASSESSMENT DIST #117 Total 3,025,764 59,144 459 0 0 0 0.00% 35 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 659 - ASSESSMENT DIST #116 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 688 17,283 2,114 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 590 1,382 (1,743)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 1,279 18,665 371 0 0 0 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 188,507 0 0 0 0 0 0.00% 612100 - BOND PROCEEDS 0 1,575,000 0 0 0 0 0.00%61 - NON-OPERATING SOURCE Total 188,507 1,575,000 0 0 0 0 0.00%659 - ASSESSMENT DIST #116 Total 189,786 1,593,665 371 0 0 0 0.00%660 - ASSESSMENT DIST #111 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,398 7,436 12,107 0 (3)(3)0.00%541005 - FAIR VALUE OF INVESTMENTS 2,056 6,357 (10,512)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 4,454 13,793 1,595 0 (3)(3)0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS (11,508)556,707 0 0 0 0 0.00% 612100 - BOND PROCEEDS 0 2,412,000 0 0 0 0 0.00%61 - NON-OPERATING SOURCE Total (11,508)2,968,707 0 0 0 0 0.00%660 - ASSESSMENT DIST #111 Total (7,054)2,982,499 1,595 0 (3)(3)0.00%661 - ASSESSMENT DIST #116B 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 3,109 12,949 3,545 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 2,666 3,588 (3,080)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 5,775 16,537 465 0 0 0 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 88,275 0 0 0 0 0 0.00% 612100 - BOND PROCEEDS 0 665,000 0 0 0 0 0.00%61 - NON-OPERATING SOURCE Total 88,275 665,000 0 0 0 0 0.00% 661 - ASSESSMENT DIST #116B Total 94,050 681,537 465 0 0 0 0.00%663 - ASSESSMENT DIST #113 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,743 2,270 6,477 0 0 0 0.00% 541005 - FAIR VALUE OF INVESTMENTS 1,495 1,941 (6,275)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 3,237 4,210 202 0 0 0 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 603,390 26,606 942,194 0 0 0 0.00%612100 - BOND PROCEEDS 0 0 0 0 5,919,504 5,919,504 0.00%61 - NON-OPERATING SOURCE Total 603,390 26,606 942,194 0 5,919,504 5,919,504 0.00% 663 - ASSESSMENT DIST #113 Total 606,627 30,817 942,396 0 5,919,504 5,919,504 0.00%669 - ASSESSMENT DIST #120 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 0 0 565 0 0 0 0.00% 541005 - FAIR VALUE OF INVESTMENTS 0 0 (486)0 0 486 0.00%54 - INVESTMENT EARNINGS Total 0 0 79 0 0 486 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 0 0 31,677 0 0 (31,677)0.00%61 - NON-OPERATING SOURCE Total 0 0 31,677 0 0 (31,677)0.00%669 - ASSESSMENT DIST #120 Total 0 0 31,755 0 0 (31,191)0.00% 675 - ASSESSMENT DIST #124 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 0 0 454 0 0 (454)0.00%541005 - FAIR VALUE OF INVESTMENTS 0 0 (401)0 0 401 0.00% 54 - INVESTMENT EARNINGS Total 0 0 53 0 0 (53)0.00%675 - ASSESSMENT DIST #124 Total 0 0 53 0 0 (53)0.00%701 - WATER ENTERPRISE FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT 846 0 0 0 0 0 0.00%431505 - LBCWD REIMBURSEMENT 225,922 249,335 99,863 150,000 150,000 50,000 -66.67%43 - INTERGOVTAL REVENUES Total 226,768 249,335 99,863 150,000 150,000 50,000 -66.67%51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 44,768 7,377 75,216 20,000 20,000 20,000 0.00%511050 - PRIVATE REFUNDS & REBATES 704 0 0 0 0 0 0.00% 511055 - REVENUE N.O.C.51,522 121,647 57,264 50,000 50,000 50,000 0.00%511075 - BAD DEBT 52,927 (86,676)(86,457)0 0 0 0.00% 51 - MISC REVENUES Total 149,921 42,347 46,023 70,000 70,000 70,000 0.00%52 - SERVICE FEES & CHARG 521360 - WATER ESTABLISHMENT FEE 0 0 216,479 173,863 173,863 200,000 15.03% 521505 - SALE OF WATER CITY 614,771 684,759 950,856 775,000 775,000 1,000,000 29.03%521510 - SALE OF WATER RECLAIMED 391,268 433,194 495,430 450,000 450,000 475,000 5.56%521515 - SALE OF WATER POTABLE 16,542,732 16,238,359 18,535,615 17,800,000 17,800,000 19,200,000 7.87%521516 - CC FEES SALE OF WATER POTABLE (77,057)(330,038)(357,011)(578,500)(578,500)(400,000)-30.86%521520 - WATER SERVICES 8,329,793 9,128,957 10,118,136 10,500,000 10,500,000 11,525,000 9.76% 521525 - METER TURN ON CHARGES 56,381 23,711 0 20,000 20,000 20,000 0.00%521530 - WATER SERVICE FIRE PROTECTION 139,103 163,668 194,583 195,000 195,000 210,000 7.69% 521535 - CONNECTION CHARGES 169,159 209,776 147,576 150,000 150,000 150,000 0.00%521540 - WATER USE CONSTRUCTION 10,035 14,669 11,663 15,000 15,000 10,000 -33.33%521545 - WATER SERVICES MULTI UNIT 145,628 77,260 0 0 0 0 0.00%521550 - HEALTH DIST/OTHER AGENCY 1 0 0 0 0 0 0.00%52 - SERVICE FEES & CHARG Total 26,321,814 26,644,314 30,313,327 29,500,363 29,500,363 32,390,000 9.80% 36 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 53 - FINES & PENALTIES 531001 - COLLECTIONS 0 3,786 126 0 0 0 0.00%531002 - COLLECTIONS SERVICE FEE 0 (674)(23)0 0 0 0.00% 531060 - DELINQUENCY PENALTY 144,375 154,561 174,760 150,000 150,000 150,000 0.00%531070 - ADMINISTRATIVE CITATION FINES 1,032 316 437 0 0 0 0.00% 531071 - ADMIN CITE COLLECTION SVC FEE (158)(224)(101)0 0 0 0.00%53 - FINES & PENALTIES Total 145,249 157,764 175,200 150,000 150,000 150,000 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 422,788 412,582 235,172 341,349 341,349 341,349 0.00%541005 - FAIR VALUE OF INVESTMENTS 362,617 352,712 (217,088)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 785,405 765,294 18,084 341,349 341,349 341,349 0.00% 61 - NON-OPERATING SOURCE 611025 - SALE OF SCRAP MATERIALS 0 6,667 105,313 75,000 75,000 75,000 0.00%61 - NON-OPERATING SOURCE Total 0 6,667 105,313 75,000 75,000 75,000 0.00% 701 - WATER ENTERPRISE FUND Total 27,629,157 27,865,722 30,757,810 30,286,712 30,286,712 33,076,349 9.21%702 - WATER CAPITAL FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 218,367 240,891 244,920 120,669 120,669 120,669 0.00% 541005 - FAIR VALUE OF INVESTMENTS 187,289 205,935 (211,298)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 405,657 446,826 33,621 120,669 120,669 120,669 0.00%702 - WATER CAPITAL FUND Total 405,657 446,826 33,621 120,669 120,669 120,669 0.00%711 - WASTEWATER ENTERPRISE FU43 - INTERGOVTAL REVENUES 431075 - OC SANITATION DST CONTRIB 300,000 0 0 0 0 0 0.00%43 - INTERGOVTAL REVENUES Total 300,000 0 0 0 0 0 0.00% 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 14,859 3,257 1,199 2,500 2,500 1,500 -40.00%511055 - REVENUE N.O.C.15,243 14,960 15,601 10,000 10,000 15,000 50.00% 511075 - BAD DEBT (13,983)19,253 (19,263)0 0 0 0.00%51 - MISC REVENUES Total 16,119 37,470 (2,463)12,500 12,500 16,500 32.00% 52 - SERVICE FEES & CHARG 521560 - SEWER USE 1,725,785 1,857,604 2,149,311 2,100,000 2,100,000 2,350,000 11.90%521565 - SEWER SERVICES 1,904,925 2,088,723 2,291,762 2,250,000 2,250,000 2,400,000 6.67%521570 - SEWER SERVICES MULTI UNIT 0 (320)0 0 0 0 0.00%521575 - SEWER CONNECTION FEES 25,649 15,337 37,641 10,000 10,000 20,000 100.00%521585 - SEWER SERVICE FEES 73,598 82,618 107,798 89,000 89,000 105,000 17.98% 52 - SERVICE FEES & CHARG Total 3,729,957 4,043,961 4,586,512 4,449,000 4,449,000 4,875,000 9.58%53 - FINES & PENALTIES 531001 - COLLECTIONS 0 525 1,249 100 100 500 400.00% 531002 - COLLECTIONS SERVICE FEE 0 (93)(225)0 0 (100)0.00%531060 - DELINQUENCY PENALTY 23,189 28,954 33,113 25,000 25,000 40,000 60.00%53 - FINES & PENALTIES Total 23,189 29,385 34,137 25,100 25,100 40,400 60.96%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 43,348 38,666 12,318 16,505 16,505 16,505 0.00%541005 - FAIR VALUE OF INVESTMENTS 37,178 33,055 (11,764)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 80,526 71,721 554 16,505 16,505 16,505 0.00%711 - WASTEWATER ENTERPRISE FUND Total 4,149,791 4,182,537 4,618,740 4,503,105 4,503,105 4,948,405 9.89% 712 - WASTEWATER CAPITAL FUND54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 29,467 39,960 32,885 13,421 13,421 13,421 0.00%541005 - FAIR VALUE OF INVESTMENTS 25,273 34,162 (29,649)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 54,740 74,122 3,235 13,421 13,421 13,421 0.00%712 - WASTEWATER CAPITAL FUND Total 54,740 74,122 3,235 13,421 13,421 13,421 0.00%748 - OTHER INSURANCE FUND 57 - INTERNAL REVENUES 521297 - OTHER INSURANCE PREMIUM 0 0 0 0 0 2,551,666 0.00%57 - INTERNAL REVENUES Total 0 0 0 0 0 2,551,666 0.00%748 - OTHER INSURANCE FUND Total 0 0 0 0 0 2,551,666 0.00% 749 - UNINSURED CLAIMS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 0 0 734 0 0 0 0.00%51 - MISC REVENUES Total 0 0 734 0 0 0 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 123,083 86,052 38,361 47,488 47,488 47,488 0.00%541005 - FAIR VALUE OF INVESTMENTS 105,566 73,565 (37,713)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 228,649 159,617 648 47,488 47,488 47,488 0.00%57 - INTERNAL REVENUES 521296 - UNINSURED CLAIMS PREMIUM 0 1,500,000 2,040,000 2,670,000 2,670,000 331,083 -87.60%57 - INTERNAL REVENUES Total 0 1,500,000 2,040,000 2,670,000 2,670,000 331,083 -87.60%749 - UNINSURED CLAIMS FUND Total 228,649 1,659,617 2,041,382 2,717,488 2,717,488 378,570 -86.07%750 - WORKERS COMPENSATION FU51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 37,989 101,226 22,400 0 0 0 0.00% 51 - MISC REVENUES Total 37,989 101,226 22,400 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 327,170 436,862 330,449 439,007 439,007 439,007 0.00% 541005 - FAIR VALUE OF INVESTMENTS 280,607 373,469 (297,057)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 607,776 810,331 33,392 439,007 439,007 439,007 0.00%57 - INTERNAL REVENUES 521290 - WORKERS COMP PREMIUM 3,753,921 4,609,997 4,448,000 2,879,000 2,879,000 4,225,089 46.76%57 - INTERNAL REVENUES Total 3,753,921 4,609,997 4,448,000 2,879,000 2,879,000 4,225,089 46.76%750 - WORKERS COMPENSATION FUND Total 4,399,687 5,521,554 4,503,792 3,318,007 3,318,007 4,664,096 40.57% 37 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 751 - GENERAL LIABILITY INS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 6,193 1,246,797 298,370 0 0 0 0.00%51 - MISC REVENUES Total 6,193 1,246,797 298,370 0 0 0 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 131,297 158,220 150,377 153,805 153,805 153,805 0.00%541005 - FAIR VALUE OF INVESTMENTS 112,611 135,261 (135,898)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 243,908 293,481 14,479 153,805 153,805 153,805 0.00%57 - INTERNAL REVENUES 521295 - GENERAL LIAB PREMIUM 6,239,000 5,115,000 4,737,000 3,412,000 3,412,000 6,248,808 83.14%57 - INTERNAL REVENUES Total 6,239,000 5,115,000 4,737,000 3,412,000 3,412,000 6,248,808 83.14%751 - GENERAL LIABILITY INS FUND Total 6,489,101 6,655,278 5,049,849 3,565,805 3,565,805 6,402,613 79.56%752 - EQUIPMENT FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT 0 30,000 0 0 0 0 0.00% 43 - INTERGOVTAL REVENUES Total 0 30,000 0 0 0 0 0.00%51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 1,175 15,726 899 0 0 0 0.00% 511050 - PRIVATE REFUNDS & REBATES 1,140 103 407 0 0 0 0.00%511055 - REVENUE N.O.C.(1,017)0 400 0 0 0 0.00% 511075 - BAD DEBT 0 (882)(9,426)(7,915)(7,915)(7,915)0.00%51 - MISC REVENUES Total 1,298 14,947 (7,719)(7,915)(7,915)(7,915)0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 176,317 183,800 106,759 58,146 58,146 58,146 0.00%541005 - FAIR VALUE OF INVESTMENTS 151,223 157,129 (96,087)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 327,540 340,929 10,672 58,146 58,146 58,146 0.00% 55 - PROPERTY INCOME 551550 - CNG ROYALTIES 9,232 8,262 5,138 9,000 9,000 9,000 0.00%55 - PROPERTY INCOME Total 9,232 8,262 5,138 9,000 9,000 9,000 0.00% 57 - INTERNAL REVENUES 521280 - EQUIPMENT MAINT PREMIUM 1,910,698 2,049,624 2,248,350 2,174,250 2,174,250 2,159,125 -0.70%521285 - EQUIPMENT REPLAC PREMIUM 2,356,155 2,356,155 2,870,327 3,553,561 3,553,561 4,059,841 14.25%57 - INTERNAL REVENUES Total 4,266,853 4,405,779 5,118,677 5,727,811 5,727,811 6,218,966 8.57%61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 90,755 112,961 358,029 90,000 90,000 90,000 0.00%61 - NON-OPERATING SOURCE Total 90,755 112,961 358,029 90,000 90,000 90,000 0.00%752 - EQUIPMENT FUND Total 4,695,680 4,912,877 5,484,797 5,877,042 5,877,042 6,368,197 8.36%753 - POLICE EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 0 36,899 24,802 0 0 0 0.00% 511050 - PRIVATE REFUNDS & REBATES 2,052 0 0 0 0 0 0.00%511075 - BAD DEBT 0 (1,528)0 0 0 0 0.00% 51 - MISC REVENUES Total 2,052 35,371 24,802 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 54,781 62,107 48,381 58,020 58,020 58,020 0.00%541005 - FAIR VALUE OF INVESTMENTS 46,985 53,095 (43,293)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 101,766 115,202 5,088 58,020 58,020 58,020 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS 0 0 49,987 0 0 0 0.00% 56 - DONATIONS & CONTRIBU Total 0 0 49,987 0 0 0 0.00%57 - INTERNAL REVENUES 521285 - EQUIPMENT REPLAC PREMIUM 691,945 461,297 691,945 691,945 691,945 979,945 41.62% 57 - INTERNAL REVENUES Total 691,945 461,297 691,945 691,945 691,945 979,945 41.62%61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 60,486 45,488 83,637 50,000 50,000 50,000 0.00%61 - NON-OPERATING SOURCE Total 60,486 45,488 83,637 50,000 50,000 50,000 0.00%753 - POLICE EQUIPMENT FUND Total 856,250 657,357 855,459 799,965 799,965 1,087,965 36.00%754 - 800 MHZ RADIO FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 7,922 16,484 4,861 18,565 18,565 0 -100.00%541005 - FAIR VALUE OF INVESTMENTS 6,795 14,092 (4,710)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 14,717 30,576 151 18,565 18,565 0 -100.00% 754 - 800 MHZ RADIO FUND Total 14,717 30,576 151 18,565 18,565 0 -100.00%755 - PARKING EQUIPMENT FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 22,132 29,431 25,656 14,578 14,578 14,578 0.00% 541005 - FAIR VALUE OF INVESTMENTS 18,982 25,160 (22,593)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 41,114 54,591 3,063 14,578 14,578 14,578 0.00% 57 - INTERNAL REVENUES 521275 - PARKING EQUIPMENT CONTRB 354,954 400,000 400,000 400,000 400,000 400,000 0.00%57 - INTERNAL REVENUES Total 354,954 400,000 400,000 400,000 400,000 400,000 0.00%755 - PARKING EQUIPMENT FUND Total 396,068 454,591 403,063 414,578 414,578 414,578 0.00%756 - FIRE EQUIPMENT FUND 43 - INTERGOVTAL REVENUES 431390 - FEMA 0 525,135 0 0 274,900 0 0.00%43 - INTERGOVTAL REVENUES Total 0 525,135 0 0 274,900 0 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 17,348 20,904 7,975 17,984 17,984 17,984 0.00%541005 - FAIR VALUE OF INVESTMENTS 14,879 17,870 (8,339)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 32,227 38,774 (364)17,984 17,984 17,984 0.00%57 - INTERNAL REVENUES 521288 - EQUIP REPLACEMENT FIRE 231,100 267,850 360,100 417,987 417,987 409,806 -1.96%57 - INTERNAL REVENUES Total 231,100 267,850 360,100 417,987 417,987 409,806 -1.96%756 - FIRE EQUIPMENT FUND Total 263,327 831,758 359,736 435,971 710,871 427,790 -1.88%757 - RSS EQUIPMENT REPLACEMEN 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 15,816 18,776 13,129 18,487 18,487 18,487 0.00% 38 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 541005 - FAIR VALUE OF INVESTMENTS 13,565 16,052 (11,783)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 29,381 34,828 1,346 18,487 18,487 18,487 0.00% 57 - INTERNAL REVENUES 521286 - RSS EQUIP REPLACEMENT PREMIUM 182,314 172,612 172,612 159,767 159,767 159,767 0.00%521287 - RSS INFRAST REPLACE PREMIUM 32,525 28,823 28,823 37,103 37,103 37,103 0.00% 57 - INTERNAL REVENUES Total 214,839 201,435 201,435 196,870 196,870 196,870 0.00%757 - RSS EQUIPMENT REPLACEMENT FUND Total 244,220 236,263 202,781 215,357 215,357 215,357 0.00%760 - COMPENSATED ABSENCE FUN54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 92,422 97,528 83,765 109,251 109,251 109,251 0.00%541005 - FAIR VALUE OF INVESTMENTS 79,268 83,375 (74,032)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 171,690 180,903 9,733 109,251 109,251 109,251 0.00% 57 - INTERNAL REVENUES 521300 - COMPENSATED ABSENCES PREM 2,549,427 2,625,002 2,669,045 2,713,272 2,713,272 2,713,272 0.00%57 - INTERNAL REVENUES Total 2,549,427 2,625,002 2,669,045 2,713,272 2,713,272 2,713,272 0.00% 760 - COMPENSATED ABSENCE FUND Total 2,721,117 2,805,905 2,678,778 2,822,523 2,822,523 2,822,523 0.00%761 - RETIREE MEDICAL FUND 52 - SERVICE FEES & CHARG 521330 - RETIREE DENTAL PAYMENTS 249,285 277,875 125,142 225,500 0 0 -100.00% 521335 - RETIREE VISION PAYMENTS 32,076 33,481 16,720 27,500 0 0 -100.00%52 - SERVICE FEES & CHARG Total 281,360 311,356 141,862 253,000 0 0 -100.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 0 0 0 279 279 0 -100.00%54 - INVESTMENT EARNINGS Total 0 0 0 279 279 0 -100.00%761 - RETIREE MEDICAL FUND Total 281,360 311,356 141,862 253,279 279 0 -100.00% 762 - RETIREE MED FUND RES 51 - MISC REVENUES 511000 - PD CONTRIB FOR RET INS 25,800 25,500 25,501 25,000 25,000 25,000 0.00%511050 - PRIVATE REFUNDS & REBATES 0 8,878 0 0 0 0 0.00% 511095 - RHS/CERBT REIMB 3,001,674 2,965,100 2,925,053 2,800,000 2,800,000 3,000,000 7.14%51 - MISC REVENUES Total 3,027,474 2,999,479 2,950,554 2,825,000 2,825,000 3,025,000 7.08% 52 - SERVICE FEES & CHARG 521305 - HYBRID EE CONTRIBUTIONS 85,427 73,580 59,084 85,000 85,000 85,000 0.00%52 - SERVICE FEES & CHARG Total 85,427 73,580 59,084 85,000 85,000 85,000 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 6 12,292 19,214 0 0 0 0.00%541005 - FAIR VALUE OF INVESTMENTS 5 10,509 (16,319)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 10 22,801 2,895 0 0 0 0.00% 57 - INTERNAL REVENUES 521340 - OPEB CONTRIBUTION 3,834,916 3,852,251 4,924,163 4,940,367 4,940,367 4,124,923 -16.51%57 - INTERNAL REVENUES Total 3,834,916 3,852,251 4,924,163 4,940,367 4,940,367 4,124,923 -16.51% 762 - RETIREE MED FUND RES Total 6,947,827 6,948,111 7,936,696 7,850,367 7,850,367 7,234,923 -7.84%764 - IT ISF 51 - MISC REVENUES 511030 - SALE OF GIS MAPS 469 222 39 0 0 0 0.00%511050 - PRIVATE REFUNDS & REBATES 9,592 0 0 0 0 0 0.00%51 - MISC REVENUES Total 10,061 222 39 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 56,132 62,518 18,915 44,619 44,619 44,619 0.00% 541005 - FAIR VALUE OF INVESTMENTS 48,143 53,446 (19,612)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 104,275 115,964 (697)44,619 44,619 44,619 0.00% 57 - INTERNAL REVENUES 521250 - IT OPERATIONS CONTRIBUTION 4,472,418 4,978,736 5,272,857 5,307,210 5,307,210 5,650,517 6.47%57 - INTERNAL REVENUES Total 4,472,418 4,978,736 5,272,857 5,307,210 5,307,210 5,650,517 6.47%764 - IT ISF Total 4,586,754 5,094,922 5,272,199 5,351,829 5,351,829 5,695,136 6.41%765 - IT STRATEGIC FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 2,420 0 0 0 0 0 0.00%51 - MISC REVENUES Total 2,420 0 0 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 95,742 119,684 110,025 82,598 82,598 82,598 0.00%541005 - FAIR VALUE OF INVESTMENTS 82,116 102,317 (97,649)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 177,858 222,001 12,376 82,598 82,598 82,598 0.00%57 - INTERNAL REVENUES 521255 - IT REPLACEMENT CONTRIBUTION 1,492,201 2,170,403 1,960,045 2,000,000 2,000,000 2,000,000 0.00% 57 - INTERNAL REVENUES Total 1,492,201 2,170,403 1,960,045 2,000,000 2,000,000 2,000,000 0.00%765 - IT STRATEGIC FUND Total 1,672,479 2,392,404 1,972,421 2,082,598 2,082,598 2,082,598 0.00%800 - DEBT SERVICE FUND 43 - INTERGOVTAL REVENUES 431265 - 2010 FEDERAL BAB SUBSIDY 2,335,637 1,148,239 3,380,852 2,194,366 2,194,366 2,133,824 -2.76%43 - INTERGOVTAL REVENUES Total 2,335,637 1,148,239 3,380,852 2,194,366 2,194,366 2,133,824 -2.76%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 39,324 21,282 36,298 0 0 0 0.00%54 - INVESTMENT EARNINGS Total 39,324 21,282 36,298 0 0 0 0.00%800 - DEBT SERVICE FUND Total 2,374,961 1,169,520 3,417,150 2,194,366 2,194,366 2,133,824 -2.76% 830 - NEWPORT BAY DREDGING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 100,027 107,311 83,415 105,966 105,966 105,966 0.00%541005 - FAIR VALUE OF INVESTMENTS 85,791 91,739 (74,385)0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 185,817 199,049 9,030 105,966 105,966 105,966 0.00%830 - NEWPORT BAY DREDGING Total 185,817 199,049 9,030 105,966 105,966 105,966 0.00%831 - ACKERMAN TRUST 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 22,669 24,125 18,616 23,513 23,513 23,513 0.00%541005 - FAIR VALUE OF INVESTMENTS 19,442 20,624 (16,610)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 42,111 44,749 2,005 23,513 23,513 23,513 0.00% 39 Fund Character Code Object FY 19 Actuals FY 20Actuals FY 21Actuals FY 22 Adopted Budget FY 22 Revised Budget FY 23 Adopted Budget % Change Over PY Adopted 2022-23 ADOPTED REVENUE ESTIMATES - ALL FUNDS 831 - ACKERMAN TRUST Total 42,111 44,749 2,005 23,513 23,513 23,513 0.00%850 - 1915 ASSESSMENT ACTS FUND44 - PROPERTY TAXES 411043 - SPECIAL ASSESSMENT PROPERTY TX 0 0 1,283,969 0 0 0 0.00% 44 - PROPERTY TAXES Total 0 0 1,283,969 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 0 0 3,793 0 0 0 0.00% 541005 - FAIR VALUE OF INVESTMENTS 0 0 (2,579)0 0 0 0.00%54 - INVESTMENT EARNINGS Total 0 0 1,214 0 0 0 0.00%850 - 1915 ASSESSMENT ACTS FUND Total 0 0 1,285,183 0 0 0 0.00%861 - MISCELLANEOUS CUSTODIAL 51 - MISC REVENUES 511155 - RECEIPTS PENDING FORF DECISION 0 0 19,295 0 0 0 0.00%511156 - POLICE PROPERTY AND EVID RECVD 0 0 51,100 0 0 0 0.00% 51 - MISC REVENUES Total 0 0 70,395 0 0 0 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 0 0 23 0 0 0 0.00% 54 - INVESTMENT EARNINGS Total 0 0 23 0 0 0 0.00%861 - MISCELLANEOUS CUSTODIAL FUND Total 0 0 70,417 0 0 0 0.00% Grand Total 333,113,148 336,797,395 360,820,599 345,292,838 357,976,281 404,138,912 17.04% 40 DEPARTMENT EXPENDITURE OVERVIEW - ALL FUNDS Expenditure Budget: ACCOUNT TYPE FY 19 Actuals FY 20 Actuals FY 21 Actuals FY 22 Adopted FY 22 Revised FY 23 Adopted % Change 00 - UNDEFINED 472,943 18,633 373,421 65,000 233,158 65,000 0.00% 03 - MISCELLANEOUS NON OPERATING 681,272 651,209 1,168,748 -1,229,053 -1,228,512 2,917,952 -337.41% 04 - INTERNAL SERVICES 14,521,291 19,758,187 19,948,786 25,489,853 25,909,688 26,840,558 5.30% 05 - CITY COUNCIL 1,101,666 678,330 623,133 841,003 895,444 909,554 8.15% 10 - CITY CLERK 1,114,373 975,626 1,117,635 1,080,305 1,327,104 1,265,760 17.17% 15 - CITY ATTORNEY 2,420,344 2,284,088 2,362,069 2,725,458 2,808,631 2,350,264 -13.77% 20 - CITY MANAGER 7,797,260 8,092,835 10,861,078 11,499,387 14,292,595 12,617,901 9.73% 25 - HUMAN RESOURCES 2,881,736 2,832,585 2,832,974 3,448,725 3,541,898 3,440,696 -0.23% 30 - FINANCE 8,349,216 8,573,587 8,774,404 9,667,618 10,408,519 9,982,311 3.26% 35 - POLICE 63,605,195 65,378,481 66,897,763 67,601,926 71,319,059 71,890,304 6.34% 40 - FIRE 51,976,394 52,893,733 58,723,182 55,861,885 59,198,865 60,255,549 7.87% 45 - HARBOR DEPARTMENT 1,156,228 1,088,712 1,489,268 1,931,915 1,950,160 1,932,382 0.02% 50 - COMMUNITY DEVELOPMENT 12,305,721 12,465,967 12,825,533 12,955,991 14,540,188 13,984,335 7.94% 60 - LIBRARY 9,327,730 9,087,716 9,160,027 9,655,108 10,453,688 9,432,008 -2.31% 70 - RECREATION & SENIOR SERVICES 12,950,594 12,057,056 11,407,501 13,507,496 14,594,029 13,774,977 1.98% 80 - PUBLIC WORKS 41,276,300 42,108,729 43,360,223 45,136,307 51,609,167 48,416,471 7.27% 90 - UTILITIES 31,634,844 33,699,789 34,586,563 37,790,009 38,285,149 39,821,898 5.38% 98 - FINANCING ACTIVITIES 10,696,801 10,644,850 10,334,324 11,085,373 11,085,373 11,028,501 -0.51% Total 274,269,907 283,290,112 296,846,632 309,114,306 331,224,205 330,926,423 7.06% 330,926,423 SALARIES & BENEFITS, $181.2 M MAINTENANCE & OPERATIONS, $84.9 M ISF, $48.3 M CAPITAL OUTLAY / DEBT, $16.5 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT 41 ACCOUNT HISTORY BY CLASS - ALL FUNDS Account Type FY 19 Actuals FY 20 Actuals FY 21 Actuals FY 22 Adopted FY22 Revised FY 23 Adopted % Change REGULAR SALARIES $75,814,626 $77,637,171 $78,621,426 $86,065,721 $86,922,109 $88,459,260 2.78% SPECIAL PAYS $4,355,090 $4,384,547 $4,402,635 $4,893,981 $4,949,406 $4,634,582 -5.30% OTHER PAYS $12,275,547 $12,175,253 $13,440,160 $7,285,681 $8,392,034 $12,343,720 69.42% LUMP SUM PAYS $2,577,576 $2,044,436 $1,979,837 $1,870,000 $3,250,000 $1,870,000 0.00% BENEFITS $64,382,007 $66,805,929 $71,383,919 $69,345,131 $74,131,406 $73,881,792 6.54% CONTRACT SERVICES $27,597,816 $27,469,620 $29,054,933 $32,704,013 $36,176,291 $34,037,412 4.08% GRANT OPERATING $663,825 $884,466 $3,573,076 $648,495 $1,992,894 $596,980 -7.94% UTILITIES $4,969,171 $4,787,578 $5,966,506 $5,124,325 $5,445,186 $5,975,020 16.60% SUPPLIES & MATERIALS $15,956,418 $16,416,877 $15,796,239 $18,777,087 $19,519,241 $19,004,080 1.21% MAINTENANCE & REPAIR $12,439,595 $11,068,979 $11,665,602 $16,028,585 $16,955,426 $16,887,724 5.36% TRAVEL & TRAINING $904,697 $724,061 $476,669 $917,903 $998,640 $940,673 2.48% GENERAL EXPENSES $5,581,071 $6,145,699 $6,384,953 $6,559,140 $6,847,885 $7,487,904 14.16% INTERNAL SERVICE CHARGES $25,557,422 $27,971,439 $30,154,222 $28,606,986 $28,623,190 $34,057,673 19.05% INSURANCE RESERVES $4,354,413 $8,650,768 $7,942,551 $13,959,530 $13,959,530 $14,274,530 2.26% CAPITAL EXPENDITURES $16,840,632 $16,123,290 $16,003,905 $16,327,729 $23,060,968 $16,475,074 0.90% Total $274,269,907 $283,290,112 $296,846,632 $309,114,306 $331,224,205 $330,926,423 7.06% 42 DEPARTMENT EXPENDITURE OVERVIEW - GENERAL FUND Expenditure Budget: ACCOUNT TYPE FY 19 Actuals FY 20 Actuals FY 21 Actual FY 22 Adopted FY 22 Revised FY 23 Adopted % Change 03 - MISCELLANEOUS NON OPERATING 230,942 235,533 255,354 -1,873,104 -1,873,104 1,795,710 -195.87% 05 - CITY COUNCIL 1,101,666 678,330 623,133 841,003 895,444 909,554 8.15% 10 - CITY CLERK 1,111,034 975,626 1,117,635 1,080,305 1,327,104 1,265,760 17.17% 15 - CITY ATTORNEY 2,420,344 2,284,088 2,362,069 2,725,458 2,808,631 2,350,264 -13.77% 20 - CITY MANAGER 2,697,377 2,528,502 3,319,411 4,571,940 5,245,219 5,992,008 31.06% 25 - HUMAN RESOURCES 2,881,736 2,832,585 2,832,974 3,448,725 3,541,898 3,440,696 -0.23% 30 - FINANCE 8,349,216 8,573,587 8,774,404 9,667,618 10,408,519 9,982,311 3.26% 35 - POLICE 63,147,780 64,979,044 66,893,140 67,401,926 70,771,547 71,622,531 6.26% 40 - FIRE 51,976,394 52,893,733 58,723,182 55,861,885 59,198,865 60,255,549 7.87% 50 - COMMUNITY DEVELOPMENT 12,173,839 12,361,793 12,560,158 12,772,405 13,296,329 13,798,699 8.04% 60 - LIBRARY 9,327,730 9,078,408 9,160,027 9,655,108 10,453,688 9,432,008 -2.31% 70 - RECREATION & SENIOR SERVICES 12,784,584 12,021,030 11,407,501 13,360,496 14,447,029 13,627,977 2.00% 80 - PUBLIC WORKS 35,120,193 36,966,709 38,037,033 41,305,237 43,084,177 44,397,921 7.49% 90 - UTILITIES 4,841,423 4,657,571 5,029,199 5,144,631 5,267,693 5,649,416 9.81% Total 208,164,257 211,066,539 221,095,220 225,963,632 238,873,040 244,520,405 8.21% 244,520,405 SALARIES & BENEFITS, $163.5 M MAINTENANCE & OPERATIONS, $51.5 M ISF, $28.4 M CAPITAL OUTLAY / DEBT SVC, $1.2 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT SVC 43 ACCOUNT HISTORY BY CLASS - GENERAL FUND Account Type FY 19 Actuals FY 20 Actuals FY 21 Actuals FY 22 Adopted FY22 Revised FY 23 Adopted % Change REGULAR SALARIES $69,416,815 $70,963,680 $71,823,677 $78,643,428 $79,451,369 $81,048,307 3.06% SPECIAL PAYS $4,306,548 $4,343,070 $4,362,979 $4,850,046 $4,905,423 $4,593,632 -5.29% OTHER PAYS $11,219,140 $10,522,455 $12,052,835 $6,594,535 $7,368,332 $11,526,546 74.79% LUMP SUM PAYS $633,098 $19,500 $0 $0 $1,244,000 $0 0.00% BENEFITS $56,740,371 $58,857,658 $64,582,665 $61,625,092 $66,735,437 $66,294,835 7.58% CONTRACT SERVICES $21,318,540 $21,613,242 $21,889,257 $24,702,901 $27,262,619 $26,873,734 8.79% GRANT OPERATING $663,825 $884,466 $1,046,476 $600,000 $926,490 $548,485 -8.59% UTILITIES $2,971,221 $3,107,708 $3,564,065 $3,011,315 $3,219,168 $3,837,745 27.44% SUPPLIES & MATERIALS $4,427,660 $3,715,045 $3,868,845 $3,739,730 $4,433,188 $3,902,350 4.35% MAINTENANCE & REPAIR $9,469,175 $8,464,356 $8,503,722 $12,640,923 $13,160,524 $13,282,330 5.07% TRAVEL & TRAINING $826,174 $650,609 $445,276 $814,868 $832,259 $833,758 2.32% GENERAL EXPENSES $2,209,597 $1,970,506 $2,061,464 $2,130,552 $2,303,774 $2,178,896 2.27% INTERNAL SERVICE CHARGES $22,393,942 $24,911,535 $25,977,295 $25,078,890 $25,093,732 $26,413,074 5.32% INSURANCE RESERVES $760,133 $430,207 $383,068 $750,915 $750,915 $255,915 -65.92% CAPITAL EXPENDITURES $808,019 $612,501 $533,597 $780,438 $1,185,810 $840,438 7.69% Total $208,164,257 $211,066,539 $221,095,220 $225,963,632 $238,873,040 $244,520,405 8.21% 44 Org Division Salaries & Benefits Maintenance & Operation Capital Outlay Debt Service Total Operating Budget CIPs Total Budget - - - - - - - 01003 GENERAL FUND MISC NON OP 45,000 1,750,710 - - 1,795,710 - 1,795,710 01005005 CITY COUNCIL ADMIN 354,337 554,717 500 - 909,554 - 909,554 01010005 CITY CLERK ADMIN 940,509 200,251 - - 1,140,760 - 1,140,760 01010101 ELECTIONS - 125,000 - - 125,000 - 125,000 01015005 CITY ATTORNEY ADMIN 2,046,496 303,768 - - 2,350,264 - 2,350,264 01020001 CITY MANAGER AIRPORT ISSUES - 350,000 - - 350,000 - 350,000 01020005 CITY MANAGER ADMIN 1,482,365 370,184 500 - 1,853,050 - 1,853,050 01020201 CITY MGR PUBLIC INFO OFFICE 400,523 398,017 20,000 - 818,540 - 818,540 01020202 CITY MGR ECONOMIC DEVELOPMENT - 429,485 - - 429,485 - 429,485 0102041 CITY MGR OUTREACH SERVICES 240,044 2,300,888 - - 2,540,933 - 2,540,933 01025005 HUMAN RESOURCES 2,154,104 1,281,592 5,000 - 3,440,696 - 3,440,696 01030005 FINANCE ADMIN 1,192,091 371,092 5,000 - 1,568,183 - 1,568,183 01030301 BUDGET 1,021,271 177,017 - - 1,198,288 - 1,198,288 01030302 ACCOUNTING 1,095,786 260,602 800 - 1,357,188 - 1,357,188 01030304 PURCHASING 843,292 83,104 - - 926,396 - 926,396 0103031 REVENUE SERVICES 2,051,180 639,275 5,100 - 2,695,555 - 2,695,555 0103032 PARKING LOTS & METERS - 2,236,701 - - 2,236,701 - 2,236,701 0103511 EMERGENCY PREPAREDNESS 211,609 37,839 - - 249,447 - 249,447 0103522 POLICE IT 1,302,028 1,110,096 - - 2,412,124 - 2,412,124 01035351 POLICE CHIEF 2,216,843 341,889 - - 2,558,731 - 2,558,731 01035352 POLICE SUPPORT SERVICES 8,103,424 2,656,392 7,695 - 10,767,511 - 10,767,511 01035353 PATROL 28,056,912 4,356,269 - - 32,413,181 - 32,413,181 01035354 TRAFFIC 6,281,883 1,313,419 - - 7,595,302 - 7,595,302 01035355 DETECTIVES 12,065,059 1,479,230 - - 13,544,288 - 13,544,288 01035356 FLEET MAINTENANCE 309,900 1,772,045 - - 2,081,945 - 2,081,945 01040005 FIRE ADMINISTRATION 1,404,072 286,114 - - 1,690,186 - 1,690,186 01040401 FIRE OPERATIONS 31,304,218 6,729,433 122,441 - 38,156,092 - 38,156,092 01040402 FIRE PREVENTION 844,662 493,113 - - 1,337,775 - 1,337,775 01040403 COMM ER RESPONSE TEAM (CERT)152,165 74,825 - - 226,990 - 226,990 01040404 EMERGENCY MEDICAL SERVICES 8,037,143 2,219,059 130,000 - 10,386,203 - 10,386,203 01040405 JUNIOR LIFEGUARDS 1,001,374 520,464 23,413 - 1,545,251 - 1,545,251 01040406 LIFEGUARD OPERATIONS 5,323,292 1,491,735 98,025 - 6,913,052 - 6,913,052 01050005 CDD ADMIN 1,413,891 511,066 20,825 - 1,945,782 - 1,945,782 0105041 INSPECTIONS 1,960,704 375,647 - - 2,336,351 - 2,336,351 0105042 PLAN CHECKS/PERMITS 3,691,050 1,077,519 - - 4,768,568 - 4,768,568 01050501 PLANNING 2,676,065 770,229 - - 3,446,294 - 3,446,294 01050503 CODE ENFORCEMENT 573,129 291,594 - - 864,723 - 864,723 01050504 BUILDING - 20,000 - - 20,000 - 20,000 01050505 REAL PROPERTY GEN FUND 304,028 112,952 - - 416,981 - 416,981 01060005 LIBRARY ADMIN 1,272,037 1,021,176 2,000 - 2,295,212 - 2,295,212 0106021 CDM BRANCH LIBRARY 311,241 109,239 - - 420,480 - 420,480 0106022 MARINERS BRANCH LIBRARY 1,121,043 472,856 - - 1,593,899 - 1,593,899 0106023 CENTRAL LIBRARY 2,685,814 1,233,635 - - 3,919,449 - 3,919,449 0106024 BALBOA BRANCH LIBRARY 280,655 142,042 - - 422,697 - 422,697 01060601 TECHNICAL PROCESSING 345,581 99,629 - - 445,209 - 445,209 01060603 CULTURAL & ARTS - 254,088 - - 254,088 - 254,088 01060604 LITERACY SERVICES 68,189 12,784 - - 80,973 - 80,973 01070005 RECREATION ADMIN 904,698 548,477 - - 1,453,175 - 1,453,175 0107010 PROGRAM SUPPORT 2,164,685 342,275 3,050 - 2,510,009 - 2,510,009 0107011 FEE BASED CLASSES - 396,411 1,000 - 397,411 - 397,411 2022-23 EXPENDITURES BY DIVISION 45 Org Division Salaries & Benefits Maintenance & Operation Capital Outlay Debt Service Total Operating Budget CIPs Total Budget 2022-23 EXPENDITURES BY DIVISION 0107012 ADULT SPORTS 108,866 251,074 - - 359,939 - 359,939 0107013 YOUTH SPORTS - 40,758 - - 40,758 - 40,758 0107014 YOUTH PROGRAMS 497,313 171,782 - - 669,095 - 669,095 0107015 PRESCHOOL PROGRAMS 82,534 23,491 - - 106,025 - 106,025 0107016 NATURAL RESOURCES 150,481 50,712 - - 201,193 - 201,193 0107017 SPECIAL EVENTS - 55,600 - - 55,600 - 55,600 0107018 PARK PATROL 354,185 97,890 - - 452,075 - 452,075 0107019 AQUATICS 218,996 80,030 - - 299,026 - 299,026 0107020 NEWPORT COAST COMMUNITY CENTER 419,283 488,609 6,835 - 914,727 - 914,727 0107021 COMMUNITY YOUTH CENTER 228,149 177,830 - - 405,978 - 405,978 0107022 CIVIC CENTER RENTALS 41,795 22,371 - - 64,165 - 64,165 0107023 MARINA PARK 628,879 1,026,847 18,595 - 1,674,321 - 1,674,321 0107024 FACILITY MAINT & OPERATIONS 272,302 347,623 31,231 - 651,156 - 651,156 0107031 OASIS 1,098,733 893,289 4,500 - 1,996,522 - 1,996,522 0107032 OASIS FITNESS CENTER 250,771 252,692 2,829 - 506,292 - 506,292 0107033 OASIS TRANSPORTATION 684,208 186,302 - - 870,510 - 870,510 01080005 PUBLIC WORKS ADMIN 1,818,992 302,673 5,000 - 2,126,665 - 2,126,665 0108011 WQ/CONSERVATION/ENVIRONMENTAL 703,945 517,393 - - 1,221,339 - 1,221,339 0108012 TRAFFIC & TRANSPORTATION 2,290,408 1,082,714 4,000 - 3,377,121 - 3,377,121 0108031 PARKS 1,151,843 7,478,370 309,000 - 8,939,213 - 8,939,213 0108032 TREES 304,565 2,057,401 - - 2,361,967 - 2,361,967 0108041 FACILITY MAINTENANCE 1,125,470 2,557,696 85,000 - 3,768,165 - 3,768,165 0108051 REFUSE 253,699 9,557,535 - - 9,811,234 - 9,811,234 0108061 STREETS/ASPHALT 4,071,227 2,739,822 236,228 - 7,047,277 - 7,047,277 01080801 ENGINEERING SERVICES 4,397,994 781,316 2,500 - 5,181,810 - 5,181,810 01080807 MOD ADMIN 444,837 116,694 1,600 - 563,131 - 563,131 0109062 STORM DRAINS/STREET SWEEPING 1,320,489 2,737,044 1,000 - 4,058,533 - 4,058,533 0109063 STREET LIGHT/ELECTRICAL 288,965 1,301,918 - - 1,590,883 - 1,590,883 10003 TIDE&SUBMERGED LAND DEPT - 432,505 - - 432,505 - 432,505 10045451 HARBOR DEPARTMENT 1,055,646 866,736 10,000 - 1,932,382 - 1,932,382 10050505 REAL PROPERTY TIDELANDS - 2,050 - - 2,050 - 2,050 10080802 TIDELANDS MANAGEMENT - 450,147 5,000 - 455,147 - 455,147 10090907 OIL & GAS - 855,909 - - 855,909 - 855,909 11135 SLESF GRANT POLICE DEPT 200,000 - - - 200,000 - 200,000 12050502 CDBG - 183,586 - - 183,586 - 183,586 12098 FINANCIAL ACTIVITIES - - - 210,548 210,548 - 210,548 16003 ENVIRONMENTAL LIAB NON OP 83,199 601,539 - - 684,738 - 684,738 16470 FiiN Rec Support - 147,000 - - 147,000 - 147,000 7019052 WATER SYSTEM SERVICE 5,502,660 22,875,109 54,154 - 28,431,922 - 28,431,922 7119061 WASTEWATER OPERATIONS 1,761,795 3,089,856 33,000 - 4,884,651 - 4,884,651 74804 OTHER INSURANCE FUND - 2,551,666 - - 2,551,666 - 2,551,666 74904 UNINS CLAIMS NON OP - 1,845,000 - - 1,845,000 - 1,845,000 75000750 WORKERS COMPENSATION DIV - 3,670,062 - - 3,670,062 - 3,670,062 75004 WORK COMP NON OP - 288,089 - - 288,089 - 288,089 75104 GEN LIABILITY NON OP - 268,808 - - 268,808 - 268,808 7517510 GENERAL LIABILTY INSURANCE DIV - 6,630,000 - - 6,630,000 - 6,630,000 7529031 EQUIPMENT MAINTENANCE 1,120,531 946,988 40,500 - 2,108,019 - 2,108,019 7529032 EQUIPMENT PURCHASING - - 1,455,384 - 1,455,384 - 1,455,384 75304 POLICE EQUIPMENT NON OP - 455,000 829,373 - 1,284,373 - 1,284,373 75504 PARKING EQUIPMENT NON OP - - 400,000 - 400,000 - 400,000 75604 FIRE EQUIPMENT NON OP - - 142,000 - 142,000 - 142,000 46 Org Division Salaries & Benefits Maintenance & Operation Capital Outlay Debt Service Total Operating Budget CIPs Total Budget 2022-23 EXPENDITURES BY DIVISION 75704 RSS EQUIPMENT NON OPERATING - - 200,000 - 200,000 - 200,000 76004 COMP ABSENCE NON OP 2,030,000 - - - 2,030,000 - 2,030,000 76204 RETIREE MED RES NON OP 2,953,405 4,124,923 - - 7,078,328 - 7,078,328 76404 IT ISF NON OP - 452,232 - - 452,232 - 452,232 76420203 CITY MGR INFORMTN TECHNOLOGY 2,953,905 2,152,139 173,000 - 5,279,045 - 5,279,045 7657650 IT REPLACEMENT - 235,352 438,000 - 673,352 - 673,352 7657653 IT STRATEGIC - 80,000 100,000 - 180,000 - 180,000 7657654 PERMIT SYSTEM REPLACEMENT - 70,000 423,496 - 493,496 - 493,496 80098 DEBT SERVICE FUND NON OP - 11,000 - 10,806,953 10,817,953 - 10,817,953 83103 ACKERMAN NON OP - 5,000 - - 5,000 - 5,000 1050061 FEDERAL DEPT OF JUSTICE - 65,000 - - 65,000 - 65,000 11035 OTS POLICE DEPT 64,893 2,880 - - 67,773 - 67,773 10001 TIDE&SUBMERGED LAND CIP - - - - - 1,750,000 1,750,000 10101 TIDELANDS HARBOR CAP CIP - - - - - 3,471,406 3,471,406 12101 STATE GAS TAX CIP - - - - - 2,075,000 2,075,000 12201 MEASURE M CIP - - - - - 1,857,000 1,857,000 12601 SB1 GAS TAX RMRA CIP - - - - - 2,000,000 2,000,000 13501 CONTRIBUTIONS FUND CIP - - - - - 8,502,000 8,502,000 16640 AMER. RESCUE PLAN ACT - FIRE - - - - - 3,600,000 3,600,000 16660 AMER. RESCUE PLAN ACT - LIBRARY - - - - - 6,500,000 6,500,000 51201 MISC FFP PROJECTS CIP - - - - - 6,900,000 6,900,000 53201 FIRE STATIONS CIP - - - - - 900,000 900,000 53601 NEIGHBORHOOD ENHANCEMENT - - - - - 14,121,434 14,121,434 56201 PARKS & COMM CTR CIP - - - - - 2,350,000 2,350,000 57101 FACILITIES MAINTENANCE CIP - - - - - 2,500,000 2,500,000 70101 WATER ENTERPRISE FUND CIP - - - - - 400,000 400,000 70201 WATER CAPITAL FUND CIP - - - - - 80,000 80,000 71101 SEWER ENTERPRISE CIP - - - - - 100,000 100,000 71201 WASTEWATER CAPITAL CIP - - - - - 1,500,000 1,500,000 70201931 DISTRIBUTION & PIPING - - - - - 4,489,000 4,489,000 70201932 CAP NMP DISTRIBUTION & PIPING - - - - - 300,000 300,000 01201925 FACILITIES - - - - - 530,000 530,000 01201926 DRAINAGE - - - - - 100,000 100,000 01201927 STREET - - - - - 5,600,000 5,600,000 01201929 PARKS - - - - - 300,000 300,000 01201938 MISC & STUDIES OF - - - - - 500,000 500,000 10001940 UPPER NEWPORT RESERVE - - - - - 225,000 225,000 75602 FIRE EQUIPMENT CIP - - - - - 379,452 379,452 TOTAL BUDGET, ALL FUNDS 181,189,353 133,261,995 5,457,573 11,017,501 330,926,423 71,030,292 401,956,715 Less: Internal Charges 9,057,841 23,755,260 4,201,753 - 37,014,854 - 37,014,854 TOTAL BUDGET, ALL FUNDS NET OF INTERNAL CHARGES 172,131,512 109,506,736 1,255,820 11,017,501 293,911,569 71,030,292 364,941,861 TOTAL % OF OPERATING % OF TOTAL GENERAL % OF GF OP % OF TOTAL OPERATING BUDGET BUDGET BUDGET BUDGET FUND BUDGET GF BUDGET Salaries and Benefits 181,189,353 54.75%45.08%163,463,320 66.85%65.11%Maintenance and Operation 133,261,995 40.27%33.15%79,903,419 32.68%31.83% Capital Outlay 5,457,573 1.65%1.36%1,153,666 0.47%0.46% 47 Org Division Salaries & Benefits Maintenance & Operation Capital Outlay Debt Service Total Operating Budget CIPs Total Budget 2022-23 EXPENDITURES BY DIVISION Debt Service 11,017,501 3.33%2.74%- 0.00%- Total Operating Budget 330,926,423 100.00%82.33%244,520,405 100.00%97.40% Capital Improvements 71,030,292 100.00%17.67%6,530,000 100.00%2.60% TOTAL BUDGET 401,956,715 100.00%100.00%251,050,405 100.00%100.00% 48 Org Function and Activities FY19 Actuals FY20 Actuals FY21 Actuals FY22 Adopted FY22 Revised FY23 Adopted % Change Over PY Adopted % Change Over PY Revised GENERAL FUNDGENERAL GOVERNMENT 01005001 CITY COUNCIL AIRPORT ISSUES 467,153 52,322 34,500 - - - 0.00%0.00% 01005005 CITY COUNCIL ADMIN 634,513 626,008 588,633 841,003 895,444 909,554 8.15%1.58% 01010005 CITY CLERK ADMIN 1,017,456 975,119 1,042,935 1,075,305 1,105,328 1,140,760 6.09%3.21%01010101 ELECTIONS 93,579 507 74,700 5,000 220,000 125,000 2400.00%-43.18%01015005 CITY ATTORNEY ADMIN 1,963,963 1,989,498 2,119,793 2,230,458 2,313,631 2,350,264 5.37%1.58%01015151 CITY ATTORNEY OUTSIDE COUNSEL 456,381 294,590 242,277 495,000 495,000 - -100.00%-100.00%01020001 CITY MANAGER AIRPORT ISSUES 11,538 164,581 160,042 350,000 350,000 350,000 0.00%0.00% 01020005 CITY MANAGER ADMIN 1,690,442 1,557,232 1,838,798 1,792,032 1,861,722 1,853,050 3.40%-0.47% 01020201 CITY MGR PUBLIC INFO OFFICE 590,564 522,301 634,311 733,909 772,647 818,540 11.53%5.94% 01020202 CITY MGR ECONOMIC DEVELOPMENT 404,834 284,388 329,832 481,000 481,000 429,485 -10.71%-10.71% 0102041 CITY MGR OUTREACH SERVICES - - 356,428 1,215,000 1,779,849 2,540,933 109.13%42.76%01025005 HUMAN RESOURCES 41,315 2,832,149 2,832,899 3,448,725 3,541,898 3,440,696 -0.23%-2.86%01025251 PERSONNEL MGMT & RECRUITING 1,933,671 304 75 - - - 0.00%0.00%01025252 RISK MANAGEMENT & BENEFITS 906,750 133 - - - - 0.00%0.00%01030005 FINANCE ADMIN 1,267,988 1,308,072 1,147,821 1,522,641 1,570,177 1,568,183 2.99%-0.13% 01030301 BUDGET 1,817,966 1,703,877 1,937,988 2,122,062 2,198,374 1,198,288 -43.53%-45.49% 01030302 ACCOUNTING 1,057,898 1,096,494 1,067,643 1,138,566 1,175,255 1,357,188 19.20%15.48% 01030304 PURCHASING - - - - - 926,396 0.00%0.00% 0103031 REVENUE SERVICES 2,378,481 2,520,324 2,708,130 2,673,690 2,777,884 2,695,555 0.82%-2.96%Total General Government 16,734,490 15,927,898 17,116,804 20,124,389 21,538,211 21,703,892 7.85%0.77% PUBLIC SAFETY 0103511 EMERGENCY PREPAREDNESS 215,478 310,937 301,326 227,507 253,334 249,447 9.64%-1.53%0103522 POLICE IT 2,269,383 2,219,034 2,307,918 2,399,788 2,526,000 2,412,124 0.51%-4.51% 01035351 POLICE CHIEF 2,455,733 2,402,526 2,504,548 2,415,816 2,523,072 2,558,731 5.92%1.41% 01035352 POLICE SUPPORT SERVICES 9,795,218 9,939,237 9,630,854 10,248,613 10,669,047 10,767,511 5.06%0.92% 01035353 PATROL 29,203,905 29,768,888 30,147,536 30,824,412 32,413,437 32,413,181 5.15%0.00% 01035354 TRAFFIC 6,408,627 6,816,321 7,145,900 7,140,510 7,566,237 7,595,302 6.37%0.38% 01035355 DETECTIVES 11,094,156 12,049,721 12,728,382 12,439,008 13,098,905 13,544,288 8.89%3.40%01035356 FLEET MAINTENANCE 1,705,280 1,472,381 1,679,209 1,706,273 1,721,517 2,081,945 22.02%20.94%01040005 FIRE ADMINISTRATION 1,318,181 1,297,105 1,446,968 1,452,758 1,643,091 1,690,186 16.34%2.87%01040401 FIRE OPERATIONS 32,987,249 33,043,379 36,930,957 35,771,342 37,569,984 38,156,092 6.67%1.56%01040402 FIRE PREVENTION 906,745 1,458,911 1,412,574 1,654,251 1,701,088 1,337,775 -19.13%-21.36% 01040403 COMM ER RESPONSE TEAM (CERT)271,972 285,256 229,689 243,114 250,052 226,990 -6.63%-9.22% 01040404 EMERGENCY MEDICAL SERVICES 9,797,245 9,536,402 10,643,559 9,316,209 10,033,423 10,386,203 11.49%3.52% 01040405 JUNIOR LIFEGUARDS 945,583 1,037,223 1,101,256 1,102,704 1,180,982 1,545,251 40.13%30.84% 01040406 LIFEGUARD OPERATIONS 5,749,419 6,235,456 6,958,179 6,321,507 6,518,897 6,913,052 9.36%6.05%Total Public Safety 115,124,174 117,872,776 125,168,856 123,263,811 129,669,063 131,878,081 6.99%1.70% COMMUNITY DEVELOPMENT 01050005 CDD ADMIN 1,834,992 1,755,671 1,674,644 1,790,339 1,846,789 1,945,782 8.68%5.36% 0105041 INSPECTIONS 2,020,490 2,097,151 2,000,637 2,170,672 2,243,014 2,336,351 7.63%4.16% 0105042 PLAN CHECKS/PERMITS 4,306,689 4,311,347 4,568,794 4,428,804 4,559,788 4,768,568 7.67%4.58%0105043 FIRE PREVENTION 359,463 - - - - - 0.00%0.00%01050501 PLANNING 2,746,401 3,016,057 3,120,200 3,128,466 3,349,572 3,446,294 10.16%2.89%01050503 CODE ENFORCEMENT 853,457 911,338 786,357 840,081 865,582 864,723 2.93%-0.10%01050504 BUILDING 1,500 - - 20,000 20,000 20,000 0.00%0.00% 01050505 REAL PROPERTY GEN FUND 50,847 270,229 409,528 394,042 411,584 416,981 5.82%1.31% Total Community Development 12,173,839 12,361,793 12,560,158 12,772,405 13,296,329 13,798,699 8.04%3.78% 2022-23 EXPENDITURES BY FUNCTION 49 Org Function and Activities FY19 Actuals FY20 Actuals FY21 Actuals FY22 Adopted FY22 Revised FY23 Adopted % Change Over PY Adopted % Change Over PY Revised 2022-23 EXPENDITURES BY FUNCTION PUBLIC WORKS 01080807 MOD ADMIN 1,025,496 911,783 792,038 618,384 658,311 563,131 -8.94%-14.46%0108061 STREETS/ASPHALT 6,655,706 6,161,870 5,925,057 6,265,211 6,562,527 7,047,277 12.48%7.39%0108031 PARKS 7,834,155 8,214,298 8,751,245 8,403,950 8,952,399 8,939,213 6.37%-0.15%0108032 TREES 1,972,889 2,212,646 2,280,457 2,287,081 2,348,740 2,361,967 3.27%0.56% 0108041 FACILITY MAINTENANCE 3,156,856 2,922,807 3,387,142 3,356,060 3,633,118 3,768,165 12.28%3.72% 0109062 STORM DRAINS/STREET SWEEPING 3,443,820 3,278,752 3,592,760 3,795,554 3,866,312 4,058,533 6.93%4.97% 0109063 STREET LIGHT/ELECTRICAL 1,397,603 1,378,819 1,436,439 1,349,077 1,401,381 1,590,883 17.92%13.52% 01080005 PUBLIC WORKS ADMIN 1,641,111 1,801,701 1,997,295 1,993,919 2,059,553 2,126,665 6.66%3.26%0108011 WQ/CONSERVATION/ENVIRONMENTAL 798,519 1,149,973 1,209,569 1,206,011 1,250,138 1,221,339 1.27%-2.30%0108012 TRAFFIC & TRANSPORTATION 3,191,143 3,305,454 3,284,285 3,504,819 3,671,189 3,377,121 -3.64%-8.01%0108051 REFUSE 5,065,159 5,787,389 6,002,466 9,299,972 9,741,241 9,811,234 5.50%0.72%01080801 ENGINEERING SERVICES 3,779,158 4,498,789 4,407,480 4,369,830 4,543,486 5,181,810 18.58%14.05% 0108099 PUBLIC WORKS COST APPLIED (384,891) (2,220,821) (2,193,238) - - - 0.00%0.00% Total Public Works 39,576,724 39,403,459 40,872,994 46,449,868 48,688,396 50,047,338 7.74%2.79% COMMUNITY SERVICES 0103032 PARKING LOTS & METERS 1,826,882 1,944,820 1,912,822 2,210,660 2,686,829 2,236,701 1.18%-16.75% 01060603 CULTURAL & ARTS 210,994 146,568 272,552 254,478 401,009 254,088 -0.15%-36.64% 01070005 RECREATION ADMIN 1,270,697 1,192,077 1,343,954 1,374,559 1,427,320 1,453,175 5.72%1.81% 0107010 PROGRAM SUPPORT 2,375,051 2,429,292 2,518,531 2,473,558 2,569,270 2,510,009 1.47%-2.31% 0107011 FEE BASED CLASSES 470,923 310,721 245,704 395,411 443,191 397,411 0.51%-10.33%0107012 ADULT SPORTS 325,224 287,452 255,669 373,112 400,345 359,939 -3.53%-10.09%0107013 YOUTH SPORTS 63,896 11,100 34,740 40,758 40,883 40,758 0.00%-0.31%0107014 YOUTH PROGRAMS 548,750 579,013 759,924 694,127 708,622 669,095 -3.61%-5.58%0107015 PRESCHOOL PROGRAMS 72,738 71,667 49,005 102,592 106,755 106,025 3.35%-0.68% 0107016 NATURAL RESOURCES 187,230 161,732 104,651 200,649 207,318 201,193 0.27%-2.95% 0107017 SPECIAL EVENTS 46,749 36,036 5,459 55,600 60,106 55,600 0.00%-7.50% 0107018 PARK PATROL 390,496 396,649 425,741 464,307 481,447 452,075 -2.63%-6.10% 0107019 AQUATICS 293,221 233,238 182,772 283,265 284,869 299,026 5.56%4.97% 0107020 NEWPORT COAST COMMUNITY CENTER 890,952 832,318 658,229 928,174 982,938 914,727 -1.45%-6.94%0107021 COMMUNITY YOUTH CENTER 341,303 344,117 292,906 381,803 424,934 405,978 6.33%-4.46%0107022 CIVIC CENTER RENTALS 51,808 64,185 46,839 57,247 57,667 64,165 12.09%11.27%0107023 MARINA PARK 1,755,860 1,596,376 1,472,760 1,624,350 2,221,894 1,674,321 3.08%-24.64%0107024 FACILITY MAINT & OPERATIONS 566,176 483,597 454,690 592,975 654,960 651,156 9.81%-0.58% 0107025 16TH STREET COMMUNITY CENTER 110,390 122,850 78,950 - 8,031 - 0.00%-100.00% 0107031 OASIS 1,818,772 1,715,205 1,425,035 1,975,026 1,944,034 1,996,522 1.09%2.70% 0107032 OASIS FITNESS CENTER 448,546 388,091 262,982 515,927 524,459 506,292 -1.87%-3.46% 0107033 OASIS TRANSPORTATION 755,803 765,316 788,960 827,057 857,984 870,510 5.25%1.46%01060005 LIBRARY ADMIN 2,337,584 2,400,499 2,205,866 2,470,800 2,357,198 2,295,212 -7.11%-2.63%0106021 CDM BRANCH LIBRARY 391,284 353,871 337,984 370,261 387,013 420,480 13.56%8.65%0106022 MARINERS BRANCH LIBRARY 1,485,750 1,552,973 1,523,980 1,594,782 1,648,319 1,593,899 -0.06%-3.30%0106023 CENTRAL LIBRARY 3,430,778 3,383,692 3,563,122 4,000,708 4,105,634 3,919,449 -2.03%-4.53% 0106024 BALBOA BRANCH LIBRARY 445,762 419,788 421,335 456,332 472,216 422,697 -7.37%-10.49% 0106051 LIBRARY FOUNDATION 216,743 147,027 107,895 - 68,909 - 0.00%-100.00% 0106052 FRIENDS OF THE LIBRARY 280,744 138,221 153,915 - 362,680 - 0.00%-100.00% 0106053 DESIGNATED GIFTS 3,918 5,200 6,447 - 59,102 - 0.00%-100.00%01060601 TECHNICAL PROCESSING 414,024 396,279 432,026 440,684 451,683 445,209 1.03%-1.43%01060604 LITERACY SERVICES 110,151 134,291 134,904 67,064 125,052 80,973 20.74%-35.25%Total Community Svcs 23,939,196 23,044,258 22,480,351 25,226,263 27,532,672 25,296,686 0.28%-8.12% 50 Org Function and Activities FY19 Actuals FY20 Actuals FY21 Actuals FY22 Adopted FY22 Revised FY23 Adopted % Change Over PY Adopted % Change Over PY Revised 2022-23 EXPENDITURES BY FUNCTION 01003 GENERAL FUND MISC NON OP 230,942 235,533 255,354 (1,873,104) (1,873,104) 1,795,710 -195.87%-195.87%GENERAL FUND OPERATING BUDGET 207,779,366 208,845,718 218,454,516 225,963,632 238,851,567 244,520,405 8.21%2.37% 01099 GENERAL FUND CIPs (TRANSFER)5,775,000 5,557,254 8,137,059 5,700,000 21,200,000 5,530,000 -2.98%-73.92% TOTAL GENERAL FUND BUDGET 213,554,366 214,402,972 226,591,575 231,663,632 260,051,567 250,050,405 7.94%-3.85% ENTERPRISE ACTIVITIES 7019052 WATER SYSTEM SERVICE 22,527,524 24,742,355 25,004,591 27,933,241 28,258,555 28,431,922 1.79%0.61%701|702 WATER - CIPs 4,140,665 3,749,509 9,273,143 3,745,448 14,693,514 5,269,000 40.68%-64.14% 7119061 WASTEWATER OPERATIONS 3,505,859 3,754,085 3,838,980 3,956,840 3,996,544 4,884,651 23.45%22.22% 711|712 WASTEWATER - CIPs 188,893 1,170,544 1,043,433 350,000 1,390,010 1,600,000 357.14%15.11%Total Enterprise Activities 30,362,941 33,416,493 39,160,147 35,985,530 48,338,623 40,185,573 11.67%-16.87% INTERNAL SERVICE FUNDS 74804 OTHER INSURANCE FUND - - - - - 2,551,666 0.00%0.00% 74904 UNINS CLAIMS NON OP (1,467,322) 1,468,145 1,904,661 3,669,666 3,669,666 1,845,000 -49.72%-49.72% 75000750 WORKERS COMPENSATION DIV 2,351,675 1,646,315 1,917,334 3,570,062 3,570,062 3,670,062 2.80%2.80% 75004 WORK COMP NON OP - - - - - 288,089 0.00%0.00% 75104 GEN LIABILITY NON OP - - - - - 268,808 0.00%0.00%7517510 GENERAL LIABILTY INSURANCE DIV 2,763,688 5,090,972 3,700,062 6,080,000 6,080,000 6,630,000 9.05%9.05%7529031 EQUIPMENT MAINTENANCE 1,947,481 2,118,616 2,040,127 2,101,035 2,183,058 2,108,019 0.33%-3.44%7529032 EQUIPMENT PURCHASING 3,097,566 2,727,465 2,915,738 1,281,009 4,249,684 1,455,384 13.61%-65.75%75304 POLICE EQUIPMENT NON OP 1,017,751 358,480 585,394 926,758 1,369,063 1,284,373 38.59%-6.19% 75504 PARKING EQUIPMENT NON OP 102,110 35,804 608,204 666,000 666,000 400,000 -39.94%-39.94% 75604 FIRE EQUIPMENT NON OP - 929,159 - 142,000 444,390 142,000 0.00%-68.05% 75704 RSS EQUIPMENT NON OPERATING 146,300 84,312 248,042 200,000 206,577 200,000 0.00%-3.18% 76004 COMP ABSENCE NON OP 2,498,135 2,924,542 2,866,959 2,030,000 2,033,562 2,030,000 0.00%-0.18%76104 RETIREE MEDICAL NON OP 337,691 372,893 154,234 335,000 - - -100.00%0.00%76204 RETIREE MED RES NON OP 6,771,262 6,847,565 7,963,897 7,870,367 7,870,367 7,078,328 -10.06%-10.06%76404 IT ISF NON OP - - - - - 452,232 0.00%0.00%76420203 CITY MGR INFORMTN TECHNOLOGY 4,474,692 4,802,637 4,226,897 5,240,149 5,487,085 5,279,045 0.74%-3.79% 7657650 IT REPLACEMENT 313,016 336,857 539,498 688,000 1,239,119 673,352 -2.13%-45.66% 7657651 IT STRATEGIC ERP 124,856 26,894 - 325,801 851,603 - -100.00%-100.00% 7657653 IT STRATEGIC 100,000 69,600 68,963 180,000 180,000 180,000 0.00%0.00% 7657654 PERMIT SYSTEM REPLACEMENT 87,319 328,346 286,974 493,496 1,289,569 493,496 0.00%-61.73%Total Internal Service Funds 24,666,221 30,168,600 30,026,982 35,799,343 41,389,806 37,029,854 3.44%-10.53% OTHER FUNDS 012 GENERAL FUND CAPITAL PROJECTS 6,304,582 5,391,889 6,923,626 7,350,000 11,924,466 6,530,000 -11.16%-45.24% 0102099 CITY MANAGER COST APPLIED (359,405) (353,957) (368,896) - - - 0.00%0.00% 0103099 ADMIN SERVICES COST APPLIED (731,564) (750,701) (748,144) - - - 0.00%0.00% 0103599 POLICE COST APPLIED (3,432,515) (3,476,045) (3,551,442) - - - 0.00%0.00%0104099 FIRE COST APPLIED (8,516,844) (8,944,721) (10,086,522) - - - 0.00%0.00%0109099 GENERAL SERVICES COST APPLIED (2,423,977) (210,855) (180,913) - - - 0.00%0.00%10003 TIDE&SUBMERGED LAND DEPT - - - - - 432,505 0.00%0.00% 10045451 HARBOR DEPARTMENT 1,156,228 1,088,712 1,489,268 1,931,915 1,950,160 1,932,382 0.02%-0.91% 10050505 REAL PROPERTY TIDELANDS 8,035 2,661 3,019 - - 2,050 0.00%0.00% 10080802 TIDELANDS MANAGEMENT 1,111,060 295,939 367,325 449,027 480,112 455,147 1.36%-5.20% 1008199 TIDELANDS MGMT COST APPLIED 15,829,564 15,941,788 17,110,376 - - - 0.00%0.00% 51 Org Function and Activities FY19 Actuals FY20 Actuals FY21 Actuals FY22 Adopted FY22 Revised FY23 Adopted % Change Over PY Adopted % Change Over PY Revised 2022-23 EXPENDITURES BY FUNCTION 10090907 OIL & GAS 760,038 545,778 713,793 755,296 762,357 855,909 13.32%12.27%1009199 UTILITIES -OIL & GAS COST APPL 19,632 15,311 18,778 - - - 0.00%0.00%11135 SLESF GRANT POLICE DEPT 195,834 206,333 205,263 200,000 200,000 200,000 0.00%0.00% 12050502 CDBG 123,847 101,514 262,355 183,586 1,243,859 183,586 0.00%-85.24% 12098 FINANCIAL ACTIVITIES 177,561 185,890 193,480 202,387 202,387 210,548 4.03%4.03% 14203 AIR QUALITY MGMT DISTRICT NOP 120,740 - - - - - 0.00%0.00% 14210102 AQMD RIDESHARE 3,339 - - - - - 0.00%0.00%16003 ENVIRONMENTAL LIAB NON OP 318,533 409,271 606,652 639,051 639,592 684,738 7.15%7.06%16470 FiiN Rec Support 166,010 36,026 - 147,000 147,000 147,000 0.00%0.00%51103 CIVIC CENTER FUND NON OP 6,157 1,505 2,023 - - - 0.00%0.00%16520202 COVID ECONOMIC SUPPORT GRANTS - - 2,419,337 - - - 0.00%0.00% 53298 FINANCIAL ACTIVITIES - - 173,965 - - - 0.00%0.00% 80098 DEBT SERVICE FUND NON OP 10,519,240 10,458,961 9,966,879 10,882,986 10,882,986 10,817,953 -0.60%-0.60% 83103 ACKERMAN NON OP 4,900 4,900 4,900 5,000 5,000 5,000 0.00%0.00% 83160 Ackerman Library - 9,307 - - - - 0.00%0.00%85002 1915 ASSESSMENT DISTRICT NONOP - - 1,189,814 - - - 0.00%0.00%85103 CIOSA BONDS MISC NON OPERATING - - 281,611 - - - 0.00%0.00%86103 MISC CUSTODIAL NON OPERATING - - 18,208 - - - 0.00%0.00%1050061 FEDERAL DEPT OF JUSTICE 37,833 18,633 22,894 65,000 227,367 65,000 0.00%-71.41% 1050062 FED/DOJ ENFORCEMNT 435,110 - 222,547 - - - 0.00%0.00% 1050063 FED/TREASURY DEPT - - 127,980 - 5,791 - 0.00%-100.00% 11035 OTS POLICE DEPT 261,581 193,104 246,826 - 347,512 67,773 0.00%-80.50% ALL OTHER FUND CIP'S 23,142,918 18,277,739 26,804,460 24,060,630 65,843,282 57,631,292 139.53%-12.47%Total Other Funds 45,238,436 39,448,982 54,439,463 46,871,879 94,861,872 80,220,883 71.15%-15.43% TOTAL OPERATING BUDGET 274,269,907 283,290,112 298,036,446 309,114,306 329,590,596 330,926,423 7.06%0.41% TOTAL CIP BUDGET 33,777,058 28,589,681 44,044,662 35,506,078 93,851,272 71,030,292 100.05%-24.32% TOTAL BUDGET 308,046,965 311,879,793 342,081,108 344,620,384 423,441,868 401,956,715 16.64%-5.07% Less: Internal Charges (24,666,221) (30,168,600) (30,026,982) (35,799,343) (41,388,278) (37,014,854) 3.40%-10.57% TOTAL ALL CITY OPERATIONS NET OF INTERNAL CHARGES 283,380,744 281,711,193 312,054,126 308,821,041 382,053,590 364,941,861 18.17%-4.48% 52 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & Reserve Contributions Transfers Out General Funds General Fund 010 10,467,412 265,030,502 1,250,000 17,300,724 (244,520,405) - - (31,597,269) 17,930,965 General Fund Capital Projects 012 1,073,352 - - 6,030,000 - (7,030,000) - 73,352 SubTotal - General Fund 11,540,765 265,030,502 1,250,000 23,330,724 (244,520,405) (7,030,000) - (31,597,269) 18,004,317 Coastal Commission Funds Tidelands Operating Fund 100 - 12,948,201 225,000 9,987,817 (3,677,993) (1,975,000) (207,300) (17,300,724) - Harbor & Beaches Capital Plan Fund 101 17,565,921 4,381,805 4,600,000 - (3,471,406) (1,250,000) - 21,826,320 SubTotal - Coastal Commission Funds 17,565,921 17,330,006 225,000 14,587,817 (3,677,993) (5,446,406) (1,457,300) (17,300,724) 21,826,320 Enterprise Funds Water Enterprise Fund 701 17,678,791 33,076,349 - - (28,431,922) (400,000) - (3,637,843) 18,285,374 Water Capital Fund 702 1,110,488 120,669 - 3,637,843 - (4,869,000) - - - Wastewater Enterprise Fund 711 1,066,417 4,948,405 - - (4,884,651) (100,000) - - 1,030,172 Wastewater Capital Fund 712 1,545,722 13,421 - - - (1,500,000) - - 59,144 SubTotal - Enterprise Funds 21,401,419 38,158,844 - 3,637,843 (33,316,573) (6,869,000) - (3,637,843) 19,374,690 Special Revenue Funds Asset Forfeiture Fund 105 304,519 - - - (65,000) - - - 239,519 SLESF - COPS Fund 111 - 200,000 - - (200,000) - - - - OTS Grant Fun 110 273 67,500 - - (67,773) - - - - CDBG Fund 120 8,160 385,974 - - (394,134) - - - - State Gas Tax Fund 121 1,096,277 2,525,399 - - - (2,075,000) - - 1,546,676 Measure M 2 122 460,682 2,256,493 - - - (1,857,000) - - 860,175 Measure M Competitive 123 - 1,044,166 - - - - - 1,044,166 SB1 Gas Tax RMRA Fund 126 195,645 1,960,585 - - - (2,000,000) - - 156,230 Misc. Cooperative Projects 135 2,354 11,454,781 - - - (8,502,000) - - 2,955,136 PCH Relinquishment 137 80,116 36,533 - - - - - 116,649 Environmental Contributions 138 337,259 2,063,953 - - - - - 2,401,212 Transportation and Circulation Fund 140 2,674,162 - - - - - - 2,674,162 Building Excise Tax Fund 141 38,316 205,956 - - - - - 244,272 AQMD Fund 142 1,109,192 116,734 - - - - - 1,225,927 Environmental Liability Fund 160 8,805,921 864,392 - - (684,738) - - - 8,985,575 Fostering Interest in Nature (FiiN) Fund 164 1,212,019 23,910 - - (147,000) - - - 1,088,930 Small Business Grant Fund 165 - - - - - - - - - American Rescue Plan Act Fund 166 - 10,141,272 - - - (10,100,000) - - 41,272 Oceanfront Encroachment Fund 167 1,955,688 254,640 - - - - - (500,000) 1,710,328 PEG Fees Fund 168 2,768,891 360,000 - - - - - - 3,128,891 Miscelaneous Special Revenues Fund 180 779,959 233,790 - - - - - - 1,013,750 SubTotal - Special Revenue Funds 21,829,434 34,196,079 - - (1,558,644) (24,534,000) - (500,000) 29,432,869 Permanent Funds Newport Bay Dredging Fund 830 5,565,877 105,966 - - - - 5,671,843 Ackerman Donation Fund 831 1,232,041 23,513 - (5,000) - - 1,250,554 SubTotal - Permanent Funds 6,797,918 129,479 - - (5,000) - - - 6,922,397 SUMMARY OF BEGINNING AND ENDING FUND BALANCES BY FUND - FY 2022-23 Fund Estimated Fund Balance 06/30/2022 Add: Estimated Resources Less: Budget Requirements Projected Fund Balance 06/30/2023 53 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & Reserve Contributions Transfers Out SUMMARY OF BEGINNING AND ENDING FUND BALANCES BY FUND - FY 2022-23 Fund Estimated Fund Balance 06/30/2022 Add: Estimated Resources Less: Budget Requirements Projected Fund Balance 06/30/2023 Capital Projects Funds Civic Center Fund 511 497,985 - - - - - - - 497,985 Facilities Financing Plan Fund 513 36,862,414 936,076 - 8,600,000 - (6,900,000) - (11,027,620) 28,470,870 Junior Lifeguards 531 1 - - - - - - - 1 Fire Station Rebuild 532 1,211,192 (11,192) - - - (900,000) - - 300,001 Newport Uptown Undergrounding 534 3,307 - - - - - - - 3,307 Balboa Village Parking Mgmt District 535 133,401 - - - - - - - 133,401 Neighborhood Enhancement 536 14,121,395 1,023 - - - (14,121,434) - - 984 Parks & Community Centers 562 559,102 - - 2,350,000 - (2,350,000) - - 559,102 Facilities Maintenance Plan (FMP)571 468,763 - - 2,500,000 - (2,500,000) - - 468,763 SubTotal - Capital Projects Funds 53,857,559 925,907 - 13,450,000 - (26,771,434) - (11,027,620) 30,434,413 Special Districts Funds Assessment District Projects 663/664/665 1,511,271 5,888,257 - - - - - - 7,399,528 SubTotal - Assessment District Project Funds 1,511,271 5,888,257 - - - - - - 7,399,528 Debt Service Funds Debt Service Fund 800 2,244,795 2,133,824 - 8,677,620 (10,817,953) - - - 2,238,286 SubTotal - Debt Service Funds 2,244,795 2,133,824 - 8,677,620 (10,817,953) - - - 2,238,286 Internal Service Funds Other Insurance Fund 748 - 2,551,666 - - (2,551,666) - - - - Uninsured Claims Reserve 749 2,431,219 378,570 - - (1,845,000) - - - 964,789 Workers Comp Reserve 750 22,698,121 4,664,096 - - (3,958,151) - - - 23,404,066 General Liability Reserve 751 9,581,931 6,402,613 - - (6,898,808) - - - 9,085,736 Equipment Maintenance 752 15,197,173 8,513,887 - 379,452 (5,589,776) (379,452) - - 18,121,284 Compensated Absence Fund 760 6,089,646 2,822,523 - - (2,030,000) - - - 6,882,169 Retiree Medical Fund 761 519,810 - - - - - - - 519,810 Retiree Medical Fund Res 762 (20,000) 7,234,923 - - (7,078,328) - - - 136,595 Information Technology Fund - Operations 764 859,064 5,695,136 - - (5,731,277) - - - 822,924 Information Technology Fund - Strategic 765 6,154,430 2,082,598 - - (1,346,849) - - - 6,890,180 SubTotal - Internal Service Funds 63,511,394 40,346,013 - 379,452 (37,029,854) (379,452) - - 66,827,553 Total - All Funds 200,260,477 404,138,912 1,475,001 64,063,456 (330,926,423) (71,030,292) (1,457,299) (64,063,456) 202,460,373 54 General Fund Parks & Community Centers FundTransfer In (From):Transfer In (From):01099 691100 Tidelands $17,300,724 56299 691513 Facilities Financing Planning Fund $2,350,000 Total Transfers In $17,300,724 Total Transfers In $2,350,000 Capital Improvement Fund Facilities Maintenance Fund Transfer In (From):Transfer In (From): 01299 691010 General Fund $5,530,000 57199 691010 General Fund $2,500,000 16799 691010 Oceanfront Encroachment Fund 500,000 Total Transfers In $2,500,000 Total Transfers In $6,030,000 Water Capital Fund Tidelands Operating Fund Transfer In (From): Transfer In (From):70299 692701 Water Enterprise Fund $3,637,843 10099 691010 General Fund $9,987,817 Total Transfers In $3,637,843 Total Transfers In $9,987,817 Fire Equipment FundTidelands Capital Fund Transfer In (From):Transfer In (From):75699 691010 General Fund $379,452 10199 691010 General Fund $4,600,000 Total Transfers In $379,452 Total Transfers In $4,600,000 Debt Service Fund Facilities Financing Planning Fund Transfer In (From):Transfer In (From):80099 691513 Facilities Financing Planning Fund $8,677,620 51399 691010 General Fund $8,600,000 Total Transfers In $8,677,620 Total Transfers In $8,600,000 TOTAL TRANSFERS IN:64,063,456$ General Fund Oceanfront Encroachment FundTransfer Out (To Other Funds):Transfer Out (To):01099 991012 Capital Improvement Fund $5,530,000 16799 991012 Capital Improvement Fund $500,000 01099 991100 Tidelands Operating Fund 9,987,817 Total Transfers Out $500,000 01099 991101 Tidelands Capital Fund 4,600,000 01099 991513 Facilities Financing Planning Fund 8,600,000 01099 991571 Facilities Maintenance Fund 2,500,000 Facilities Financing Planning Fund 01099 991756 Fire Equipment Fund 379,452 Transfer Out (To):Total Transfers Out $31,597,269 51399 991800 Debt Service Fund $8,677,620 51399 991562 Parks & Community Centers Fund $2,350,000 Total Transfers Out $11,027,620 Tidelands Capital FundTransfer Out (To): 10099 991010 General Fund $17,300,724 Water Enterprise FundTotal Transfers Out $17,300,724 Transfer Out (To): 70199 992702 Water Capital Fund $3,637,843 Total Transfers Out $3,637,843 TOTAL TRANSFERS OUT 64,063,456$ FISCAL YEAR 22-23 ADOPTED BUDGET INTERFUND TRANSFERS TRANSFERS IN FISCAL YEAR 22-23 ADOPTED BUDGET INTERFUND TRANSFERS TRANSFERS OUT 55 THIS PAGE IS LEFT INTENTIONALLY BLANK 56 &Ζ7<$77251(< 0Ζ66Ζ2167$7(0(17 7KH2IILFHRIWKH&LW\$WWRUQH\SURYLGHV WLPHO\FRVWHIIHFWLYHTXDOLW\OHJDODGYLFH DQGVHUYLFHVWRVXSSRUWWKH&LW\&RXQFLOWKH &LW\0DQDJHUDQGDOO&LW\GHSDUWPHQWV ERDUGVFRPPLVVLRQVDQGFRPPLWWHHVLQ DFKLHYLQJWKH&LW\&RXQFLOȇVJRDOVZKLOH OLPLWLQJULVNDQGFRVWVWRWKHWD[SD\HUV 29(59Ζ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ivision Actuals Actuals Adopted Adopted % Change 01015005 - CITY ATTORNEY ADMIN 1,989,498$ 2,119,793$ 2,230,458$ 2,350,264$ 5.37% 01015151 - CITY ATTORNEY OUTSIDE COUNSEL 294,590$ 242,277$ 495,000$ -$ -100.00% Grand Total 2,284,088$ 2,362,069$ 2,725,458$ 2,350,264$ -13.77% CITY ATTORNEY DEPARTMENT $2.4 M, 0.96% $242.2 M, 99.04% % 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 23 58 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 7.00 7.00 7.00 Part-Time (FTE)1.60 1.60 1.60 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 74,129 0 28,914 103,0421.00 1.00 227,092 0 44,603 271,6941.00 1.00 280,028 0 58,420 338,4473.00 3.00 521,486 0 112,769 634,2551.00 1.00 98,113 0 30,847 128,960 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 1.60 1.60 144,569 0 12,014 156,582 1,345,415 0 287,566 1,632,981 Paralegal - PT Paralegal CITY ATTORNEY PERSONNEL Administrative Assistant to the City AttorneyAssistant City AttorneyCity AttorneyDeputy City Attorney 59 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $1,666,797 $1,802,066 $1,900,838 $2,046,496 7.66% 70 - REGULAR SALARIES $1,143,922 $1,188,729 $1,280,950 $1,345,415 5.03% 72 - BENEFITS $522,860 $613,337 $618,688 $699,881 13.12% 74 - OTHER PAYS $15 $0 $1,200 $1,200 0.00% MAINTENANCE & OPERATIONS $84,370 $51,103 $91,306 $91,306 0.00% 81 - CONTRACT SERVICES $26,369 $2,562 $24,156 $24,156 0.00% 84 - SUPPLIES & MATERIALS $28,521 $30,995 $36,400 $36,400 0.00% 86 - TRAVEL & TRAINING $14,578 $2,741 $13,250 $13,250 0.00% 87 - GENERAL EXPENSES $14,902 $14,805 $17,500 $17,500 0.00% INTERNAL SERVICE CHARGE $532,687 $508,900 $733,314 $212,462 -71.03% 88 - INTERNAL SVC CHARGE $238,097 $266,623 $238,314 $212,462 -10.85% 89 - RISK MANAGEMENT $294,590 $242,277 $495,000 $0 -100.00% CAPITAL EXPENDITURES $234 $0 $0 $0 0.00% 90 - CAPITAL EXPENDITURES $234 $0 $0 $0 0.00% Grand Total $2,284,088 $2,362,069 $2,725,458 $2,350,264 -13.77% CITY ATTORNEY SUMMARY BY ACCOUNT TYPE $1 . 7 M $0 . 5 M $0 . 0 M $1 . 8 M $0 . 5 M $0 . 0 M $1 . 9 M $0 . 7 M $0 . 0 M $2 . 0 M $0 . 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY22 Adopted FY23 Adopted 60 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $1,666,797 $1,802,066 $1,900,838 $2,046,496 7.66% 70 - REGULAR SALARIES $1,143,922 $1,188,729 $1,280,950 $1,345,415 5.03% 711001 - SALARIES MISCELLANEOUS $1,017,143 $1,061,642 $1,137,457 $1,200,847 5.57% 711003 - SALARIES PART TIME $126,778 $127,087 $143,492 $144,569 0.75% 72 - BENEFITS $522,860 $613,337 $618,688 $699,881 13.12% 721001 - CAFETERIA ALLOWANCE FT $112,674 $96,568 $157,122 $157,416 0.19% 721002 - CAFETERIA ALLOWANCE PT $6,769 $7,162 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $72,811 $82,585 $93,252 $98,429 5.55% 723002 - PENSION ER NORMAL COST MISC $98,278 $108,665 $119,237 $122,518 2.75% 723004 - RETIREMENT PART TIME/TEMP $0 $0 $0 $5,421 0.00% 724001 - PENSION EE CONTRIB MISC ($144,419)($145,334)($166,523)($174,904)5.03% 725001 - PENSION UAL REQUIRED MISC $220,186 $276,696 $285,527 $309,189 8.29% 725003 - PENSION UAL DISCRETIONARY MISC $73,739 $103,951 $47,262 $97,926 107.20% 727001 - CAR ALLOWANCE $8,446 $8,423 $8,400 $8,400 0.00% 727003 - CELL PHONE STIPEND $4,798 $4,437 $4,800 $3,840 -20.00% 727004 - RHS $2.50 CONTRIBUTION $7,543 $2,870 $2,678 $1,750 -34.65% 727012 - LIFE INSURANCE $726 $709 $735 $735 0.00% 727013 - EMP ASSISTANCE PROGRAM $136 $133 $138 $140 1.63% 727015 - UNEMPLOYMENT EXPENSE $6,241 $7,417 $0 $0 0.00% 727016 - MEDICARE FRINGES $17,466 $17,880 $21,049 $21,791 3.52% 727019 - SURVIVOR BENEFIT $428 $564 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $0 $2,171 $5,200 $5,200 0.00% 728003 - COMPENSATED ABSENCES $37,038 $38,440 $39,811 $42,030 5.57% 74 - OTHER PAYS $15 $0 $1,200 $1,200 0.00% 713001 - OVERTIME MISC & 1/2 TIME $15 $0 $1,200 $1,200 0.00% MAINTENANCE & OPERATIONS $84,370 $51,103 $91,306 $91,306 0.00% 81 - CONTRACT SERVICES $26,369 $2,562 $24,156 $24,156 0.00% 811008 - SERVICES PROFESSIONAL $26,009 $2,063 $23,000 $23,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT $360 $499 $1,156 $1,156 0.00% 84 - SUPPLIES & MATERIALS $28,521 $30,995 $36,400 $36,400 0.00% 841007 - SUPPLIES OFFICE NOC $4,124 $5,521 $6,100 $6,100 0.00% 841052 - LIBRARY MATERIALS $2,432 $344 $1,300 $1,300 0.00% 841053 - LIB MATRLS ONLINE REFRNCE $21,965 $25,130 $29,000 $29,000 0.00% 86 - TRAVEL & TRAINING $14,578 $2,741 $13,250 $13,250 0.00% 861001 - TRAVEL & MEETINGS NOC $5,320 $2,440 $7,500 $7,500 0.00% 861003 - TRAINING $9,258 $301 $5,750 $5,750 0.00% 87 - GENERAL EXPENSES $14,902 $14,805 $17,500 $17,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $664 $1,284 $1,500 $1,500 0.00% CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 61 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 871004 - PUBLICATIONS & DUES NOC $5,334 $4,309 $7,000 $7,000 0.00% 871017 - SOFTWARE LICENSE RENEWAL $8,904 $9,211 $9,000 $9,000 0.00% INTERNAL SERVICE CHARGE $532,687 $508,900 $733,314 $212,462 -71.03% 88 - INTERNAL SVC CHARGE $238,097 $266,623 $238,314 $212,462 -10.85% 881004 - IT ISF OPERATING CHARGE $61,305 $59,682 $59,748 $62,103 3.94% 881005 - IT ISF REPLACEMENT CHARGE $10,944 $10,338 $11,018 $27,655 150.99% 881010 - WORKERS' COMP ISF MISC $45,147 $40,774 $28,164 $41,763 48.28% 881012 - GENERAL LIABILITY INSURANCE $49,852 $60,673 $38,429 $18,413 -52.09% 881013 - UNINSURED CLAIMS CHARGE $14,619 $26,129 $31,928 $0 -100.00% 881014 - ANNUAL OPEB CHARGE $56,230 $69,027 $69,027 $62,528 -9.41% 89 - RISK MANAGEMENT $294,590 $242,277 $495,000 $0 -100.00% 891020 - OUTSIDE COUNSEL ADVISORY $63,558 $52,741 $100,000 $0 -100.00% 891021 - OUTSIDE COUNSEL SPEC LIT $221,652 $168,926 $370,000 $0 -100.00% 891022 - OUTSIDE COUNSEL CODE ENF $9,380 $20,609 $25,000 $0 -100.00% CAPITAL EXPENDITURES $234 $0 $0 $0 0.00% 90 - CAPITAL EXPENDITURES $234 $0 $0 $0 0.00% 911001 - OFFICE EQUIPMENT $234 $0 $0 $0 0.00% Grand Total $2,284,088 $2,362,069 $2,725,458 $2,350,264 -13.77% 62 &Ζ7<&/(5. 0Ζ66Ζ2167$7(0(17 7RSURYLGHVHUYLFHWRWKH0D\RUDQG&LW\ &RXQFLO&LW\0DQDJHU&LW\'HSDUWPHQWV DQGWKHSXEOLFLQDFRXUWHRXVWLPHO\DQG HIILFLHQWPDQQHUZKLOHUHPDLQLQJQHXWUDO DQGLPSDUWLDOb7RbLPSURYHWKH DGPLQLVWUDWLRQRIbWKHDIIDLUVRIWKH&LW\ &OHUNȇV2IILFHFRQVLVWHQWZLWKWKHDSSOLFDEOH ODZVDQGWKURXJKVRXQGPDQDJHPHQW SUDFWLFHVWRSURYLGHHDVLHUDFFHVVWRORFDO JRYHUQPHQWDQGIXOILOORXUUHVSRQVLELOLWLHVWR WKHUHVLGHQWVRIb1HZSRUW%HDFK 29(59Ζ(: 7KH&LW\&OHUNȇ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ivision Actuals Actuals Adopted Adopted % Change 01010005 - CITY CLERK ADMIN 975,119$ 1,042,935$ 1,075,305$ 1,140,760$ 6.09% 01010101 - ELECTIONS 507$ 74,700$ 5,000$ 125,000$ 2400.00% Grand Total 975,626$ 1,117,635$ 1,080,305$ 1,265,760$ 17.17% CITY CLERK DEPARTMENT $1.3 M, 0.52% $243.3 M, 99.48% % of General Fund Budget City Clerk Department Other General Fund Departments $147,000 $32,000 $6,000 $4,000 $3,500 $2,000 $2,000 $1,100 $800 $600 SERVICES PROFESSIONAL ADVERT & PUB RELATIONS 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 23 64 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 5.00 5.00 5.00 Part-Time (FTE)1.00 1.00 1.00 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 90,230 540 33,453 124,222 1.00 1.00 99,702 0 30,975 130,677 1.00 1.00 172,710 0 47,350 220,061 1.00 1.00 72,446 540 33,025 106,011 1.00 1.00 88,965 0 30,110 119,075 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 49,744 0 4,134 53,877573,797 1,080 179,046 753,924Department Assistant - PT Records Specialist CITY CLERK PERSONNEL Administrative AssistantAssistant City ClerkCity ClerkDepartment Assistant 65 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $746,163 $822,584 $854,677 $940,509 10.04% 70 - REGULAR SALARIES $444,549 $502,951 $548,000 $582,432 6.28% 71 - SPECIAL PAYS $1,086 $1,083 $1,080 $1,080 0.00% 72 - BENEFITS $300,528 $318,549 $304,997 $356,397 16.85% 74 - OTHER PAYS $0 $0 $600 $600 0.00% MAINTENANCE & OPERATIONS $76,284 $144,602 $80,000 $200,000 150.00% 81 - CONTRACT SERVICES $26,775 $96,514 $29,000 $149,000 413.79% 84 - SUPPLIES & MATERIALS $6,718 $4,540 $6,000 $6,000 0.00% 85 - MAINTENANCE & REPAIR $28 $871 $1,600 $1,600 0.00% 86 - TRAVEL & TRAINING $2,527 $3,610 $7,500 $7,500 0.00% 87 - GENERAL EXPENSES $40,236 $39,067 $35,900 $35,900 0.00% INTERNAL SERVICE CHARGE $153,179 $150,449 $145,628 $125,251 -13.99% 88 - INTERNAL SVC CHARGE $153,179 $150,449 $145,628 $125,251 -13.99% Grand Total $975,626 $1,117,635 $1,080,305 $1,265,760 17.17% CITY CLERK SUMMARY BY ACCOUNT TYPE $0 . 7 M $0 . 0 M $0 . 8 M $0 . 0 M $0 . 9 M $0 . 0 M $0 . 9 M $0 . 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY22 Adopted FY23 Adopted 66 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $746,163 $822,584 $854,677 $940,509 10.04% 70 - REGULAR SALARIES $444,549 $502,951 $548,000 $582,432 6.28% 711001 - SALARIES MISCELLANEOUS $417,582 $479,884 $491,574 $532,689 8.36% 711003 - SALARIES PART TIME $26,967 $23,067 $56,425 $49,744 -11.84% 71 - SPECIAL PAYS $1,086 $1,083 $1,080 $1,080 0.00% 712004 - CERTIFICATION PAY $1,086 $1,083 $1,080 $1,080 0.00% 72 - BENEFITS $300,528 $318,549 $304,997 $356,397 16.85% 721001 - CAFETERIA ALLOWANCE FT $98,615 $112,273 $112,230 $112,440 0.19% 722001 - PENSION EE NORMAL COST MISC $39,778 $44,865 $48,164 $51,048 5.99% 723002 - PENSION ER NORMAL COST MISC $34,321 $43,531 $46,054 $47,904 4.02% 723004 - RETIREMENT PART TIME/TEMP $0 $0 $0 $1,865 0.00% 724001 - PENSION EE CONTRIB MISC ($57,932)($65,436)($71,381)($75,717)6.07% 725001 - PENSION UAL REQUIRED MISC $111,027 $104,003 $107,322 $131,864 22.87% 725003 - PENSION UAL DISCRETIONARY MISC $37,183 $39,072 $17,765 $41,764 135.10% 727001 - CAR ALLOWANCE $4,827 $4,813 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $2,092 $1,926 $1,920 $1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION $6,098 $6,263 $5,564 $6,212 11.65% 727012 - LIFE INSURANCE $455 $525 $525 $525 0.00% 727013 - EMP ASSISTANCE PROGRAM $85 $98 $98 $100 1.63% 727016 - MEDICARE FRINGES $6,825 $7,726 $9,731 $10,091 3.70% 727019 - SURVIVOR BENEFIT $336 $376 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $0 $651 $5,000 $2,936 -41.27% 728003 - COMPENSATED ABSENCES $16,818 $17,864 $17,205 $18,644 8.36% 74 - OTHER PAYS $0 $0 $600 $600 0.00% 713001 - OVERTIME MISC & 1/2 TIME $0 $0 $600 $600 0.00% MAINTENANCE & OPERATIONS $76,284 $144,602 $80,000 $200,000 150.00% 81 - CONTRACT SERVICES $26,775 $96,514 $29,000 $149,000 413.79% 811008 - SERVICES PROFESSIONAL $25,935 $96,238 $27,000 $147,000 444.44% 811027 - SERVICES CITY PRINT CONTRACT $840 $277 $2,000 $2,000 0.00% 84 - SUPPLIES & MATERIALS $6,718 $4,540 $6,000 $6,000 0.00% 841007 - SUPPLIES OFFICE NOC $6,707 $4,540 $6,000 $6,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $11 $0 $0 $0 0.00% 85 - MAINTENANCE & REPAIR $28 $871 $1,600 $1,600 0.00% 851007 - AUTOMOTIVE FUEL/WASH $28 $0 $0 $0 0.00% 851010 - MAINT & REPAIR EQUIPMENT $0 $500 $500 $500 0.00% 851013 - PRINTER MAINT/SUPPLIES $0 $100 $500 $500 0.00% 851037 - MAINT & REPAIR NOC $0 $270 $600 $600 0.00% CITY CLERK SUMMARY BY ACCOUNT DETAIL 67 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change CITY CLERK SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING $2,527 $3,610 $7,500 $7,500 0.00% 861001 - TRAVEL & MEETINGS NOC $1,868 $1,491 $4,000 $4,000 0.00% 861003 - TRAINING $659 $2,119 $3,500 $3,500 0.00% 87 - GENERAL EXPENSES $40,236 $39,067 $35,900 $35,900 0.00% 871002 - ADVERT & PUB RELATIONS $38,654 $36,422 $32,000 $32,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $1,123 $899 $2,000 $2,000 0.00% 871004 - PUBLICATIONS & DUES NOC $459 $947 $1,100 $1,100 0.00% 871018 - HARDWARE MONITOR/PRINTER $0 $800 $800 $800 0.00% INTERNAL SERVICE CHARGE $153,179 $150,449 $145,628 $125,251 -13.99% 88 - INTERNAL SVC CHARGE $153,179 $150,449 $145,628 $125,251 -13.99% 881004 - IT ISF OPERATING CHARGE $67,893 $54,062 $57,319 $60,396 5.37% 881005 - IT ISF REPLACEMENT CHARGE $11,325 $9,361 $9,652 $9,815 1.69% 881010 - WORKERS' COMP ISF MISC $18,576 $18,207 $12,832 $685 -94.66% 881012 - GENERAL LIABILITY INSURANCE $24,022 $26,195 $19,409 $10,513 -45.83% 881013 - UNINSURED CLAIMS CHARGE $7,045 $11,281 $15,074 $16,554 9.82% 881014 - ANNUAL OPEB CHARGE $24,318 $31,343 $31,343 $27,288 -12.94% Grand Total $975,626 $1,117,635 $1,080,305 $1,265,760 17.17% 68 1HZSRUW%HDFKLVDFKDUWHUFLW\ZLWKD&RXQFLO0DQDJHUIRUPRIJRYHUQPHQW 8QOLNHDJHQHUDOODZFLW\WKDWRQO\KDVFHUWDLQSRZHUVJUDQWHGE\WKHVWDWHDFLW\ JRYHUQHGE\DYRWHUDSSURYHGFKDUWHUHVWDEOLVKHVLWVRZQSRZHUVDQGDXWKRULWLHV 7KHVHYHQPHPEHUVRIWKH1HZSRUW%HDFK&LW\&RXQFLOHDFKUHSUHVHQWDQGUHVLGH LQRQHRIVHYHQGLVWULFWVEXWWKH\DUHHOHFWHGDWODUJHE\DOORIWKHFRPPXQLW\ȇV UHJLVWHUHGYRWHUVDQGWKHUHIRUHVHUYHDEURDGHUFRQVWLWXHQF\ :KLOHEHLQJD&LW\&RXQFLOPHPEHULVFRQVLGHUHGDSDUWWLPHMREWKHDFWXDOWLPH FRPPLWPHQWFDQEHVLJQLILFDQWΖQDGGLWLRQWR&LW\&RXQFLOPHHWLQJV&RXQFLO PHPEHUVKROGVSHFLDOORFDODQGUHJLRQDOFRPPLWWHHDVVLJQPHQWVPHHWIUHTXHQWO\ ZLWKUHVLGHQWVEXVLQHVVRZQHUVDQG&LW\VWDIIWRGLVFXVVLVVXHVDQGSURMHFWVDQG UHJXODUO\DWWHQGDYDULHW\RIFRPPXQLW\HYHQWV 3HUWKH&LW\ȇVFKDUWHUWKH&LW\&RXQFLOKLUHVWKH&LW\0DQDJHUWKH&LW\&OHUNDQG WKH&LW\$WWRUQH\7KH&LW\0DQDJHURYHUVHHVWKHKLULQJDQGPDQDJHPHQWRIWKH UHVWRIWKHVWDIIΖWLVWKH&LW\&RXQFLOȇVUHVSRQVLELOLW\WRHQDFWSROLF\DQGWKH&LW\ 0DQDJHUȇVMREWRLPSOHPHQWWKH&RXQFLOȇVSROLFLHVDQGDSSURDFKHVPDQ\RIZKLFK DUHH[SUHVVHGLQWKHDQQXDOEXGJHW &Ζ7<&281&Ζ/ 0Ζ66Ζ2167$7(0(17 7RSURYLGHILVFDOO\UHVSRQVLEOH OHDGHUVKLSWKDWSURWHFWV1HZSRUW %HDFKȇVXQLTXHTXDOLW\RIOLIHIRUWKHIXOO HQMR\PHQWRILWVUHVLGHQWVYLVLWRUVDQG EXVLQHVVRZQHUV7RGLUHFWWKHHIILFLHQW DQGHIIHFWLYHGHOLYHU\RIPXQLFLSDO VHUYLFHVLQDWUDQVSDUHQWDQGDFFHVVLEOH ZD\ 29(59Ζ(: 69 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01005001 - CITY COUNCIL AIRPORT ISSUES 52,322$ 34,500$ -$ -$ 0.00% 01005005 - CITY COUNCIL ADMIN 626,008$ 588,633$ 841,003$ 909,554$ 8.15% Grand Total 678,330$ 623,133$ 841,003$ 909,554$ 8.15% CITY COUNCIL DEPARTMENT $.9 M, 0.4% $243.6 M, 99.6% % of General Fund Budget City Council Department Other General Fund Departments $106,345 $90,000 $60,000 $50,000 $45,000 $45,000 $30,000 $15,000 SERVICES PROFESSIONAL PUBLICATIONS & DUES NOC CITY GRANTS COMMUNITY SUPPORT SPECIAL EVENT SUPPORT FIREWORKS SPECIAL DEPT EXPENSE NOC TRAVEL & MEETINGS NOC Top Non-Personnel Budgeted Items - FY 23 70 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $261,583 $261,534 $329,939 $354,337 7.39% 71 - SPECIAL PAYS $127,400 $128,741 $127,783 $136,084 6.50% 72 - BENEFITS $134,183 $132,792 $202,157 $218,253 7.96% MAINTENANCE & OPERATIONS $402,374 $339,050 $493,245 $493,245 0.00% 81 - CONTRACT SERVICES $74,302 $44,313 $106,345 $106,345 0.00% 82 - GRANT OPERATING $158,940 $149,800 $155,000 $155,000 0.00% 84 - SUPPLIES & MATERIALS $54,104 $14,045 $89,000 $79,000 -11.24% 85 - MAINTENANCE & REPAIR $0 $0 $150 $150 0.00% 86 - TRAVEL & TRAINING $22,058 $5,416 $15,750 $15,750 0.00% 87 - GENERAL EXPENSES $92,970 $125,475 $127,000 $137,000 7.87% INTERNAL SERVICE CHARGE $14,373 $22,549 $17,318 $61,472 254.96% 88 - INTERNAL SVC CHARGE $14,373 $22,549 $17,318 $61,472 254.96% CAPITAL EXPENDITURES $0 $0 $500 $500 0.00% 90 - CAPITAL EXPENDITURES $0 $0 $500 $500 0.00% Grand Total $678,330 $623,133 $841,003 $909,554 8.15% CITY COUNCIL SUMMARY BY ACCOUNT TYPE $0 . 3 M $0 . 4 M $0 . 0 M $0 . 0 M $0 . 3 M $0 . 3 M $0 . 0 M $0 . 3 M $0 . 5 M $0 . 0 M $0 . 0 M $0 . 4 M $0 . 5 M $0 . 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY22 Adopted FY23 Adopted 71 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $261,583 $261,534 $329,939 $354,337 7.39% 71 - SPECIAL PAYS $127,400 $128,741 $127,783 $136,084 6.50% 715006 - COUNCIL ALLOWANCES $127,400 $128,741 $127,783 $136,084 6.50% 72 - BENEFITS $134,183 $132,792 $202,157 $218,253 7.96% 721002 - CAFETERIA ALLOWANCE PT $90,492 $86,004 $157,122 $157,416 0.19% 722001 - PENSION EE NORMAL COST MISC $6,028 $6,343 $7,186 $8,846 23.09% 723002 - PENSION ER NORMAL COST MISC $10,338 $9,876 $10,823 $13,078 20.83% 723004 - RETIREMENT PART TIME/TEMP $644 $1,170 $646 $1,342 107.81% 724001 - PENSION EE CONTRIB MISC ($6,096)($6,318)($7,186)($17,691)146.17% 725001 - PENSION UAL REQUIRED MISC $22,990 $24,466 $25,246 $31,273 23.87% 725003 - PENSION UAL DISCRETIONARY MISC $7,699 $9,191 $4,179 $9,905 137.02% 727004 - RHS $2.50 CONTRIBUTION $0 $0 $0 $9,828 0.00% 727016 - MEDICARE FRINGES $1,774 $1,747 $4,140 $4,256 2.78% 727019 - SURVIVOR BENEFIT $316 $313 $0 $0 0.00% MAINTENANCE & OPERATIONS $402,374 $339,050 $493,245 $493,245 0.00% 81 - CONTRACT SERVICES $74,302 $44,313 $106,345 $106,345 0.00% 811008 - SERVICES PROFESSIONAL $74,302 $44,203 $106,345 $106,345 0.00% 811027 - SERVICES CITY PRINT CONTRACT $0 $111 $0 $0 0.00% 82 - GRANT OPERATING $158,940 $149,800 $155,000 $155,000 0.00% 821006 - CITY GRANTS $52,000 $60,000 $60,000 $60,000 0.00% 821015 - COMMUNITY SUPPORT $50,000 $50,000 $50,000 $50,000 0.00% 821016 - SPECIAL EVENT SUPPORT $56,940 $39,800 $45,000 $45,000 0.00% 84 - SUPPLIES & MATERIALS $54,104 $14,045 $89,000 $79,000 -11.24% 841007 - SUPPLIES OFFICE NOC $4,926 $537 $4,000 $4,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $7,179 $13,508 $40,000 $30,000 -25.00% 841054 - FIREWORKS $42,000 $0 $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 $22,058 $5,416 $15,750 $15,750 0.00% 861001 - TRAVEL & MEETINGS NOC $22,058 $5,091 $15,000 $15,000 0.00% 861003 - TRAINING $0 $325 $750 $750 0.00% 87 - GENERAL EXPENSES $92,970 $125,475 $127,000 $137,000 7.87% 871002 - ADVERT & PUB RELATIONS $2,606 $1,270 $4,000 $4,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $409 $537 $1,000 $1,000 0.00% CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 72 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 871004 - PUBLICATIONS & DUES NOC $65,456 $95,869 $80,000 $90,000 12.50% 871008 - DIST 1 DISCRETIONARY GRNT $6,000 $6,000 $6,000 $6,000 0.00% 871009 - DIST 2 DISCRETIONARY GRNT $0 $3,000 $6,000 $6,000 0.00% 871010 - DIST 3 DISCRETIONARY GRNT $6,000 $3,300 $6,000 $6,000 0.00% 871011 - DIST 4 DISCRETIONARY GRNT $2,000 $4,500 $6,000 $6,000 0.00% 871012 - DIST 5 DISCRETIONARY GRNT $4,500 $5,000 $6,000 $6,000 0.00% 871013 - DIST 6 DISCRETIONARY GRNT $6,000 $6,000 $6,000 $6,000 0.00% 871014 - DIST 7 DISCRETIONARY GRNT $0 $0 $6,000 $6,000 0.00% INTERNAL SERVICE CHARGE $14,373 $22,549 $17,318 $61,472 254.96% 88 - INTERNAL SVC CHARGE $14,373 $22,549 $17,318 $61,472 254.96% 881010 - WORKERS' COMP ISF MISC $5,479 $7,559 $5,068 $4,798 -5.33% 881012 - GENERAL LIABILITY INSURANCE $6,877 $10,478 $7,531 $3,192 -57.62% 881013 - UNINSURED CLAIMS CHARGE $2,017 $4,512 $4,719 $53,483 1033.35% 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 $678,330 $623,133 $841,003 $909,554 8.15% 73 THIS PAGE IS LEFT INTENTIONALLY BLANK 74 &Ζ7<0$1$*(5 7KH&LW\RI1HZSRUW%HDFKRSHUDWHV XQGHUD&RXQFLO0DQDJHUIRUPRI JRYHUQPHQW7KHHOHFWHGVHYHQ PHPEHU&LW\&RXQFLODSSRLQWVWKH&LW\ 0DQDJHUWRSURYLGHH[HFXWLYH OHDGHUVKLSDQGRYHUVHHWKHGD\WRGD\ EXVLQHVVRIWKH&LW\JRYHUQPHQW7KH &LW\0DQDJHULVUHVSRQVLEOHIRU LPSOHPHQWLQJ&LW\&RXQFLOSROLFLHV GLUHFWLQJ&LW\GHSDUWPHQWVDQG RSHUDWLRQVGHYHORSLQJDQGPDQDJLQJ WKH&LW\ȇVFDSLWDODQGRSHUDWLQJ EXGJHWVDQGFRRUGLQDWLQJWKH SUHSDUDWLRQRI&LW\&RXQFLODJHQGDV 7KH&LW\0DQDJHUȇV2IILFHLQFOXGHVWKH (FRQRPLF'HYHORSPHQWΖQIRUPDWLRQ 7HFKQRORJ\DQG3XEOLFΖQIRUPDWLRQ 'LYLVLRQVDQGSURYLGHVSURMHFW GHYHORSPHQWDQGSROLF\ LPSOHPHQWDWLRQVXSSRUWWRRWKHU&LW\ GHSDUWPHQWV 0Ζ66Ζ2167$7(0(17 (IILFLHQWO\DQGHIIHFWLYHO\GHOLYHUH[FHSWLRQDO VHUYLFHVRXWVWDQGLQJDPHQLWLHVTXDOLW\ SURJUDPVDQGIRVWHUVWURQJFRPPXQLW\ HQJDJHPHQW 29(59Ζ(: 75 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01020001 - CITY MANAGER AIRPORT ISSUES 164,581$ 160,042$ 350,000$ 350,000$ 0.00% 01020005 - CITY MANAGER ADMIN 1,557,232$ 1,838,798$ 1,792,032$ 1,853,050$ 3.40% 01020201 - CITY MGR PUBLIC INFO OFFICE 522,301$ 634,311$ 733,909$ 818,540$ 11.53% 01020202 - CITY MGR ECONOMIC DEVELOPMENT 284,388$ 329,832$ 481,000$ 429,485$ -10.71% 0102041 - CITY MGR OUTREACH SERVICES -$ 356,428$ 1,215,000$ 2,540,933$ 109.13% 76420203 - CITY MGR INFORMTN TECHNOLOGY 4,802,637$ 4,226,897$ 5,240,149$ 5,279,045$ 0.74% 7657650 - IT REPLACEMENT 336,857$ 539,498$ 688,000$ 673,352$ -2.13% 7657651 - IT STRATEGIC ERP 26,894$ -$ 325,801$ -$ -100.00% 7657653 - IT STRATEGIC 69,600$ 68,963$ 180,000$ 180,000$ 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT 328,346$ 286,974$ 493,496$ 493,496$ 0.00% Grand Total 8,092,835$ 10,861,078$ 11,499,387$ 12,617,901$ 9.73% CITY MANAGER DEPARTMENT $6.0 M, 2.45% $238.5 M, 97.55% % of General Fund Budget City Manager Department Other General Fund Departments $2,054,000 $1,300,000 $1,060,800 $255,000 $246,875 $175,352 $150,000 $108,485 $82,000 $75,000 SERVICES PROFESSIONAL SOFTWARE LICENSE RENEWAL OTHER AGENCY FEES SIGNATURE EVENT SUPPORT TELECOMM DATALINES PC REPLACEMENT NBTV OPERATIONS/PROGRAM COMMUNITY SUPPORT SPECIAL DEPT EXPENSE NOC MAINTENANCE COPIERS Top Non-Personnel Budgeted Items -FY 23 76 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 21.50 21.50 24.00Part-Time (FTE)1.80 1.80 1.00 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total PayAdministrative Assistant to the Assistant City Manager 1.00 1.00 92,087 0 34,583 126,6691.00 1.00 209,469 0 50,656 260,125 1.00 1.00 304,199 0 55,939 360,1381.00 1.00 186,094 0 42,863 228,9571.00 1.00 101,138 0 35,708 136,8464.00 4.00 437,225 0 135,109 572,334 5.00 5.00 596,542 4,620 181,287 782,4491.00 1.00 182,148 0 43,140 225,2892.00 2.00 318,057 0 77,077 395,1342.00 2.00 145,403 0 58,906 204,309 1.50 1.50 121,218 1,800 47,917 170,9350.00 1.00 153,282 0 40,381 193,662Management Analyst 0.00 1.00 88,234 0 30,046 118,279Management Fellow 0.00 0.50 25,755 0 13,608 39,363 1.00 1.00 165,108 0 38,032 203,140 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay0.50 0.50 24,168 0 1,257 25,4240.50 0.50 19,217 0 999 20,2160.80 0.00 0 0 0 0 3,169,345 6,420 887,507 4,063,271 IT Technician CITY MANAGER PERSONNEL Assistant City Manager City ManagerDeputy City ManagerExecutive Assistant to the City ManagerIT Analyst IT Analyst - SeniorIT ManagerIT Supervisor Management Analyst - PT GIS Technical AideIntern Public Information Officer IT Technician - SeniorLibrary Services Manager 77 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $4,374,216 $4,444,854 $4,596,601 $5,076,838 10.45% 70 - REGULAR SALARIES $2,715,306 $2,934,023 $2,942,601 $3,169,345 7.71% 71 - SPECIAL PAYS $5,551 $5,635 $6,420 $6,420 0.00% 72 - BENEFITS $1,625,756 $1,464,517 $1,612,204 $1,865,492 15.71% 74 - OTHER PAYS $27,603 $40,679 $35,376 $35,581 0.58% MAINTENANCE & OPERATIONS $2,490,741 $2,702,115 $5,027,961 $5,762,027 14.60% 81 - CONTRACT SERVICES $621,325 $882,083 $2,347,886 $3,115,300 32.69% 82 - GRANT OPERATING $284,000 $327,163 $415,000 $363,485 -12.41% 83 - UTILITIES $169,759 $153,966 $225,500 $246,875 9.48% 84 - SUPPLIES & MATERIALS $34,972 $65,053 $127,000 $137,000 7.87% 85 - MAINTENANCE & REPAIR $50,421 $53,248 $95,965 $95,965 0.00% 86 - TRAVEL & TRAINING $37,106 $16,656 $46,810 $48,250 3.08% 87 - GENERAL EXPENSES $1,293,158 $1,203,946 $1,769,800 $1,755,152 -0.83% INTERNAL SERVICE CHARGE $675,840 $709,417 $719,828 $624,039 -13.31% 88 - INTERNAL SVC CHARGE $675,840 $709,417 $719,828 $624,039 -13.31% CAPITAL EXPENDITURES $552,038 $585,356 $1,154,996 $1,154,996 0.00% 90 - CAPITAL EXPENDITURES $552,038 $585,356 $1,154,996 $1,154,996 0.00% Grand Total $8,092,835 $8,441,742 $11,499,387 $12,617,901 9.73% CITY MANAGER SUMMARY BY ACCOUNT TYPE $4 . 4 M $2 . 5 M $4 . 4 M $2 . 7 M $4 . 6 M $5 . 0 M $5 . 1 M $5 . 8 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY23 Adopted 78 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $4,374,216 $4,444,854 $4,596,601 $5,076,838 10.45% 70 - REGULAR SALARIES $2,715,306 $2,934,023 $2,942,601 $3,169,345 7.71% 711001 - SALARIES MISCELLANEOUS $2,657,870 $2,865,414 $2,840,685 $3,125,960 10.04% 711003 - SALARIES PART TIME $57,436 $68,609 $101,916 $43,384 -57.43% 71 - SPECIAL PAYS $5,551 $5,635 $6,420 $6,420 0.00% 712004 - CERTIFICATION PAY $5,551 $5,635 $6,420 $6,420 0.00% 72 - BENEFITS $1,625,756 $1,464,517 $1,612,204 $1,865,492 15.71% 721001 - CAFETERIA ALLOWANCE FT $467,117 $474,547 $482,589 $539,712 11.84% 721002 - CAFETERIA ALLOWANCE PT $0 $4,157 $0 $7,800 0.00% 722001 - PENSION EE NORMAL COST MISC $226,240 $236,250 $252,590 $262,290 3.84% 723002 - PENSION ER NORMAL COST MISC $218,861 $248,397 $248,324 $265,367 6.86% 723004 - RETIREMENT PART TIME/TEMP $4 $0 $1,336 $1,627 21.74% 724001 - PENSION EE CONTRIB MISC ($347,968)($356,758)($379,282)($406,375)7.14% 725001 - PENSION UAL REQUIRED MISC $546,371 $636,044 $656,343 $718,375 9.45% 725003 - PENSION UAL DISCRETIONARY MISC $182,977 $238,953 $108,643 $227,523 109.42% 727001 - CAR ALLOWANCE $15,686 $15,643 $15,600 $15,600 0.00% 727003 - CELL PHONE STIPEND $16,872 $18,351 $17,340 $14,940 -13.84% 727004 - RHS $2.50 CONTRIBUTION $40,580 $36,189 $30,849 $31,406 1.80% 727005 - HYBRID CONTRIB DEPT DIRECTOR $0 $0 $1,200 $1,200 0.00% 727012 - LIFE INSURANCE $2,212 $2,186 $2,247 $2,745 22.16% 727013 - EMP ASSISTANCE PROGRAM $417 $412 $423 $500 18.17% 727016 - MEDICARE FRINGES $42,316 $43,562 $50,076 $53,874 7.58% 727019 - SURVIVOR BENEFIT $1,243 $1,252 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $10,330 $19,320 $24,500 $19,500 -20.41% 728003 - COMPENSATED ABSENCES $92,704 $103,388 $99,425 $109,409 10.04% 729015 - CONTRA PENSION EXP (GASB 68)$168,845 ($175,851)$0 $0 0.00% 729016 - CONTRA OPEB EXP (GASB 75)($59,051)($81,526)$0 $0 0.00% 74 - OTHER PAYS $27,603 $40,679 $35,376 $35,581 0.58% 713001 - OVERTIME MISC & 1/2 TIME $17,516 $31,036 $25,076 $25,281 0.82% 713009 - STAND BY PAY $10,087 $9,643 $10,300 $10,300 0.00% MAINTENANCE & OPERATIONS $2,490,741 $2,702,115 $5,027,961 $5,762,027 14.60% 81 - CONTRACT SERVICES $621,325 $882,083 $2,347,886 $3,115,300 32.69% 811008 - SERVICES PROFESSIONAL $620,703 $881,674 $1,347,886 $2,054,000 52.39% 811027 - SERVICES CITY PRINT CONTRACT $622 $410 $0 $500 0.00% 841060 - OTHER AGENCY FEES $0 $0 $1,000,000 $1,060,800 6.08% 82 - GRANT OPERATING $284,000 $327,163 $415,000 $363,485 -12.41% 821015 - COMMUNITY SUPPORT $40,000 $120,000 $160,000 $108,485 -32.20% 821017 - SIGNATURE EVENT SUPPORT $244,000 $207,163 $255,000 $255,000 0.00% 83 - UTILITIES $169,759 $153,966 $225,500 $246,875 9.48% 831001 - TELECOMM DATALINES $164,044 $147,931 $225,500 $246,875 9.48% 831002 - UTILITIES TELEPHONE $5,715 $6,035 $0 $0 0.00% CITY MANAGER SUMMARY BY ACCOUNT DETAIL 79 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change CITY MANAGER SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS $34,972 $65,053 $127,000 $137,000 7.87% 841007 - SUPPLIES OFFICE NOC $8,208 $2,920 $8,000 $8,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $22,023 $12,493 $22,000 $22,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $2,570 $32,031 $82,000 $82,000 0.00% 841049 - III PROGRAM $1,000 $425 $5,000 $5,000 0.00% 841065 - COMPUTER SUPPLY MEMORY/HD $1,171 $80 $0 $0 0.00% 841071 - HOMELESS ASSISTANCE $0 $17,104 $10,000 $20,000 100.00% 85 - MAINTENANCE & REPAIR $50,421 $53,248 $95,965 $95,965 0.00% 851007 - AUTOMOTIVE FUEL/WASH $561 $485 $1,500 $1,500 0.00% 851010 - MAINT & REPAIR EQUIPMENT $12,253 $8,021 $15,565 $15,565 0.00% 851011 - MAINTENANCE COPIERS $37,583 $44,721 $75,000 $75,000 0.00% 851013 - PRINTER MAINT/SUPPLIES $0 $21 $3,900 $3,900 0.00% 851037 - MAINT & REPAIR NOC $25 $0 $0 $0 0.00% 86 - TRAVEL & TRAINING $37,106 $16,656 $46,810 $48,250 3.08% 861001 - TRAVEL & MEETINGS NOC $34,892 $10,473 $28,810 $30,250 5.00% 861003 - TRAINING $2,214 $6,183 $18,000 $18,000 0.00% 87 - GENERAL EXPENSES $1,293,158 $1,203,946 $1,769,800 $1,755,152 -0.83% 871002 - ADVERT & PUB RELATIONS $1,060 $265 $2,500 $2,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $587 $475 $6,800 $6,800 0.00% 871004 - PUBLICATIONS & DUES NOC $5,713 $5,484 $10,500 $10,500 0.00% 871017 - SOFTWARE LICENSE RENEWAL $954,268 $825,779 $1,300,000 $1,300,000 0.00% 871018 - HARDWARE MONITOR/PRINTER $9,324 $5,374 $0 $0 0.00% 871019 - NETWORK EQUIPMENT $29,783 $25,895 $60,000 $60,000 0.00% 871020 - PC REPLACEMENT $162,691 $189,733 $190,000 $175,352 -7.71% 871021 - HARDWARE MAINTENANCE $10,859 $20,325 $50,000 $50,000 0.00% 871041 - NBTV OPERATIONS/PROGRAM $118,873 $130,617 $150,000 $150,000 0.00% INTERNAL SERVICE CHARGE $675,840 $709,417 $719,828 $624,039 -13.31% 88 - INTERNAL SVC CHARGE $675,840 $709,417 $719,828 $624,039 -13.31% 881001 - EQUIP MAINT ISF $12,925 $9,500 $9,000 $9,000 0.00% 881003 - VEHICLE REPLACE ISF $3,918 $4,477 $4,509 $7,124 58.01% 881004 - IT ISF OPERATING CHARGE $169,189 $176,266 $196,143 $206,653 5.36% 881005 - IT ISF REPLACEMENT CHARGE $57,930 $77,711 $81,769 $83,123 1.66% 881010 - WORKERS' COMP ISF MISC $101,907 $78,821 $57,125 $13,212 -76.87% 881012 - GENERAL LIABILITY INSURANCE $150,861 $132,680 $114,123 $128,799 12.86% 881013 - UNINSURED CLAIMS CHARGE $44,241 $57,138 $84,335 $17,828 -78.86% 881014 - ANNUAL OPEB CHARGE $134,869 $172,824 $172,824 $158,175 -8.48% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $126 0.00% CAPITAL EXPENDITURES $552,038 $585,356 $1,154,996 $1,154,996 0.00% 90 - CAPITAL EXPENDITURES $552,038 $585,356 $1,154,996 $1,154,996 0.00% 911001 - OFFICE EQUIPMENT $1,327 $0 $500 $500 0.00% 911003 - SOFTWARE LICENSES $154,032 $76,480 $183,496 $183,496 0.00% 911004 - COMPUTER EQUIPMENT $105,107 $29,004 $100,000 $100,000 0.00% 911005 - COPIER PURCHASES $48,316 $25,936 $88,000 $88,000 0.00% 80 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change CITY MANAGER SUMMARY BY ACCOUNT DETAIL 911020 - EQUIPMENT RENOVATION $0 $5,952 $200,000 $200,000 0.00% 911022 - MOBILE DATA COMPUTING $22,752 $95,536 $50,000 $50,000 0.00% 911024 - EQUIPMENT N.O.C.$69,600 $61,613 $100,000 $100,000 0.00% 911027 - SOFTWARE LICENSE NEW $73,857 $85,995 $410,000 $410,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES $1,296 $0 $3,000 $3,000 0.00% 911050 - ILS REPLACEMENT $68,134 $177,188 $0 $0 0.00% 911055 - PEG EQUIPMENT $7,618 $27,653 $20,000 $20,000 0.00% Grand Total $8,092,835 $8,441,742 $11,499,387 $12,617,901 9.73% 81 THIS PAGE IS LEFT INTENTIONALLY BLANK 82 &20081Ζ7<'(9(/230(17 0Ζ66Ζ2167$7(0(17 $UHVSRQVLYHNQRZOHGJHDEOHWHDPRI SURIHVVLRQDOVJXLGLQJFRPPXQLW\ GHYHORSPHQWLQWKHSXEOLF VLQWHUHVWDQG SURPRWLQJWKHTXDOLW\RIOLIHDQGVDIHW\RI WKRVHWKDWOLYHZRUNDQGYLVLWWKH&LW\RI 1HZSRUW%HDFK 29(59Ζ(: 7KH&RPPXQLW\'HYHORSPHQW 'HSDUWPHQWDGPLQLVWHUVWKH&LW\ V *HQHUDO3ODQDQGUHJXODWHVWKH&LW\ȇV ]RQLQJEXLOGLQJVXEGLYLVLRQILUH VDIHW\DQGHQYLURQPHQWDOUHJXODWLRQV 7KH'HSDUWPHQWȇV&RGH(QIRUFHPHQW 'LYLVLRQUHVSRQGVWRYLRODWLRQVRIWKH PXQLFLSDOFRGHXVHSHUPLWVDQGRWKHU 6WDWHODZV 5HDOSURSHUW\DVVHWVDUHPDQDJHG DFFRUGLQJWR&LW\&RXQFLOSROLFLHV WKURXJKWKH'HSDUWPHQWȇV5HDO 3URSHUW\3URJUDP7KH'HSDUWPHQWLV DOVRUHVSRQVLEOHIRUWKH&RPPXQLW\ 'HYHORSPHQW%ORFN*UDQW3URJUDP WKDWDOORFDWHVIHGHUDOIXQGVWRVSHFLDO SURJUDPVDQGFDSLWDOLPSURYHPHQWV 83 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01050005 - CDD ADMIN 1,755,671$ 1,674,644$ 1,790,339$ 1,945,782$ 8.68% 0105041 - INSPECTIONS 2,097,151$ 2,000,637$ 2,170,672$ 2,336,351$ 7.63% 0105042 - PLAN CHECKS/PERMITS 4,311,347$ 4,568,794$ 4,428,804$ 4,768,568$ 7.67% 0105043 - FIRE PREVENTION -$ -$ -$ -$ 0.00% 01050501 - PLANNING 3,016,057$ 3,120,200$ 3,128,466$ 3,446,294$ 10.16% 01050503 - CODE ENFORCEMENT 911,338$ 786,357$ 840,081$ 864,723$ 2.93% 01050504 - BUILDING -$ -$ 20,000$ 20,000$ 0.00% 01050505 - REAL PROPERTY GEN FUND 270,229$ 409,528$ 394,042$ 416,981$ 5.82% 10050505 - REAL PROPERTY TIDELANDS 2,661$ 3,019$ -$ 2,050$ 0.00% 12050502 - CDBG 101,514$ 262,355$ 183,586$ 183,586$ 0.00% Grand Total 12,465,967$ 12,825,533$ 12,955,991$ 13,984,335$ 7.94% COMMUNITY DEVELOPMENT DEPARTMENT $13.8 M, 5.64% $230.7 M, 94.36% % of General Fund Budget Community Development Department Other General Fund Departments $992,810 $65,195 $57,896 $48,495 $47,000 $46,150 $40,000 $40,000 $30,000 $25,400 SERVICES PROFESSIONAL ADMINISTRATIVE SOCIAL SERVICE PROVIDERS GRANT EXPENSES ADVERT & PUB RELATIONS PUBLICATIONS & DUES NOC SERVICES CITY PRINT CONTRACT RECORDS MANAGEMENT CONTRACTS TRAINING AUTOMOTIVE FUEL/WASH Top Non-Personnel Budgeted Items - FY 23 84 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 COMMUNITY DEVELOPMENT PERSONNEL FY 21 FY 22 FY 23 Full-Time 49.20 50.20 53.20 Part-Time (FTE)10.20 10.20 6.70 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay2.00 2.00 180,459 0 70,375 250,8344.00 5.00 489,166 1,800 162,392 653,3572.00 2.00 229,582 9,300 70,795 309,6773.00 3.00 369,801 2,700 100,984 473,4861.00 1.00 173,278 0 41,150 214,4284.00 4.00 596,479 8,340 148,553 753,3721.00 1.00 173,278 0 37,865 211,1431.00 1.00 152,432 0 35,225 187,6571.00 1.00 78,982 900 30,968 110,8501.00 1.00 110,782 0 36,448 147,2301.00 1.00 113,831 1,800 36,323 151,9541.00 1.00 262,665 0 55,664 318,3292.00 3.00 204,032 0 88,632 292,6642.00 2.00 382,810 0 91,015 473,8251.00 1.00 99,794 0 30,982 130,7770.20 0.20 33,490 0 7,555 41,0441.00 1.00 101,935 0 33,553 135,4881.00 1.00 106,653 3,540 36,204 146,3975.00 5.00 408,035 5,280 154,714 568,0293.00 4.00 376,300 0 125,188 501,4883.00 3.00 320,541 0 98,721 419,2621.00 1.00 143,394 0 35,214 178,6082.00 2.00 256,841 0 73,386 330,2271.00 1.00 143,394 0 38,398 181,7921.00 1.00 63,892 0 28,089 91,9812.00 2.00 253,003 9,900 71,587 334,4901.00 1.00 136,581 0 38,052 174,6331.00 1.00 90,230 0 30,212 120,4411.00 1.00 143,394 0 39,514 182,908 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 1.50 0.00 0 0 0 0 0.75 0.75 42,857 0 3,561 46,419 1.00 0.00 0 0 0 0 1.20 1.20 46,120 0 2,398 48,518 0.75 0.75 63,554 0 5,281 68,835 0.50 0.50 48,516 0 2,523 51,039 1.00 0.00 0 0 0 0 3.50 3.50 115,251 0 5,993 121,244 6,511,352 43,560 1,867,515 8,422,427 Systems & Administration Manager Planning Technician Building Inspector IIAdministrative Assistant Permit Counter SupervisorPermit Technician II Code Enforcement Officer II Building Inspector - Senior Civil Engineer, Principal - Plan CheckCivil Engineer - Plan Check Civil Engineer, Senior - Plan CheckCivil Engineer - Principal Department Assistant Real Property AdministratorRecords Specialist Civil Engineer - Senior Code Enforcement Officer - SeniorCode Enforcement SupervisorCommunity Development Director Deputy Community Development Director Planner - Assistant EMP Plans ExaminerFire MarshalManagement Analyst Planner - AssociatePlanner - PrincipalPlanner - SeniorPlanning Manager Principal Building Inspector Student Aide Building Inspector II - PT Code Enforcement Officer Trainee Intern Permit Technician II - PT Department Assistant - PT Planning Tech - PT Management Analyst - PT 85 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $9,137,201 $9,338,705 $9,977,400 $10,618,867 6.43% 70 - REGULAR SALARIES $5,539,324 $5,609,495 $6,359,389 $6,655,004 4.65% 71 - SPECIAL PAYS $61,942 $55,450 $60,878 $53,798 -11.63% 72 - BENEFITS $3,343,727 $3,493,224 $3,431,038 $3,783,205 10.26% 74 - OTHER PAYS $192,209 $180,536 $126,094 $126,859 0.61% MAINTENANCE & OPERATIONS $1,408,708 $1,516,102 $1,218,508 $1,567,558 28.65% 81 - CONTRACT SERVICES $1,028,872 $1,037,819 $777,810 $1,086,810 39.73% 82 - GRANT OPERATING $0 $125,000 $48,495 $48,495 0.00% 83 - UTILITIES $20,704 $31,279 $24,331 $28,381 16.65% 84 - SUPPLIES & MATERIALS $58,605 $47,008 $38,572 $38,572 0.00% 85 - MAINTENANCE & REPAIR $32,967 $41,903 $26,459 $37,459 41.57% 86 - TRAVEL & TRAINING $38,652 $4,039 $67,000 $67,000 0.00% 87 - GENERAL EXPENSES $228,908 $229,054 $235,841 $260,841 10.60% INTERNAL SERVICE CHARGE $1,901,738 $1,961,958 $1,739,258 $1,777,085 2.17% 88 - INTERNAL SVC CHARGE $1,901,738 $1,961,958 $1,739,258 $1,777,085 2.17% CAPITAL EXPENDITURES $18,321 $8,768 $20,825 $20,825 0.00% 90 - CAPITAL EXPENDITURES $18,321 $8,768 $20,825 $20,825 0.00% Grand Total $12,465,967 $12,825,533 $12,955,991 $13,984,335 7.94% COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT TYPE $9 . 1 M $. 0 M $9 . 3 M $. 0 M $1 0 . 0 M $. 0 M $1 0 . 6 M $. 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY23 Adopted 86 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $9,137,201 $9,338,705 $9,977,400 $10,618,867 6.43% 70 - REGULAR SALARIES $5,539,324 $5,609,495 $6,359,389 $6,655,004 4.65% 711001 - SALARIES MISCELLANEOUS $5,161,790 $5,206,886 $5,756,344 $6,195,054 7.62% 711003 - SALARIES PART TIME $377,534 $402,609 $603,046 $459,950 -23.73% 71 - SPECIAL PAYS $61,942 $55,450 $60,878 $53,798 -11.63% 712001 - SPECIAL ASSIGNMENT PAY $2,576 $0 $0 $0 0.00% 712003 - NIGHT DIFFERENTIAL MISC $0 $0 $338 $338 0.00% 712004 - CERTIFICATION PAY $51,592 $45,911 $51,540 $43,560 -15.48% 712006 - BILINGUAL PAY $7,774 $9,539 $9,000 $9,900 10.00% 72 - BENEFITS $3,343,727 $3,493,224 $3,431,038 $3,783,205 10.26% 721001 - CAFETERIA ALLOWANCE FT $1,001,108 $981,907 $1,124,377 $1,196,362 6.40% 721002 - CAFETERIA ALLOWANCE PT $19,273 $11,634 $0 $7,800 0.00% 722001 - PENSION EE NORMAL COST MISC $478,969 $478,099 $538,489 $509,492 -5.38% 723002 - PENSION ER NORMAL COST MISC $433,153 $486,947 $525,581 $545,959 3.88% 723004 - RETIREMENT PART TIME/TEMP $2,969 $2,074 $7,700 $18,893 145.36% 724001 - PENSION EE CONTRIB MISC ($715,335)($713,795)($808,928)($819,190)1.27% 725001 - PENSION UAL REQUIRED MISC $1,263,147 $1,353,243 $1,396,431 $1,448,135 3.70% 725003 - PENSION UAL DISCRETIONARY MISC $423,020 $508,395 $231,147 $458,652 98.42% 727001 - CAR ALLOWANCE $11,704 $12,044 $12,000 $12,000 0.00% 727003 - CELL PHONE STIPEND $15,137 $16,267 $16,992 $16,680 -1.84% 727004 - RHS $2.50 CONTRIBUTION $103,674 $60,176 $70,023 $57,726 -17.56% 727012 - LIFE INSURANCE $5,001 $4,929 $5,107 $5,910 15.72% 727013 - EMP ASSISTANCE PROGRAM $938 $925 $988 $1,060 7.29% 727015 - UNEMPLOYMENT EXPENSE $15,135 $7,239 $0 $0 0.00% 727016 - MEDICARE FRINGES $88,484 $88,963 $109,668 $112,707 2.77% 727019 - SURVIVOR BENEFIT $2,995 $3,256 $0 $0 0.00% 728003 - COMPENSATED ABSENCES $194,354 $190,923 $201,463 $211,020 4.74% 74 - OTHER PAYS $192,209 $180,536 $126,094 $126,859 0.61% 713001 - OVERTIME MISC & 1/2 TIME $192,209 $180,536 $126,094 $126,859 0.61% MAINTENANCE & OPERATIONS $1,408,708 $1,516,102 $1,218,508 $1,567,558 28.65% 81 - CONTRACT SERVICES $1,028,872 $1,037,819 $777,810 $1,086,810 39.73% 811001 - PROPERTY MANAGEMENT $1,000 $0 $1,000 $1,000 0.00% 811002 - LEASING EXPENSES $624 $0 $3,000 $3,000 0.00% 811003 - TITLE SEARCH FEES $0 $102 $2,500 $2,500 0.00% 811008 - SERVICES PROFESSIONAL $958,867 $968,064 $694,810 $992,810 42.89% 811017 - SERVICES CONTRACT $2,150 $0 $1,500 $1,500 0.00% 811027 - SERVICES CITY PRINT CONTRACT $24,703 $30,346 $40,000 $40,000 0.00% 811048 - RECORDS MANAGEMENT CONTRACTS $37,015 $39,308 $29,000 $40,000 37.93% 811055 - AFFORDABLE HOUSING ACTIVITIES $4,513 $0 $6,000 $6,000 0.00% 82 - GRANT OPERATING $0 $125,000 $48,495 $48,495 0.00% 821004 - GRANT EXPENSES $0 $125,000 $48,495 $48,495 0.00% COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 87 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 83 - UTILITIES $20,704 $31,279 $24,331 $28,381 16.65% 831001 - TELECOMM DATALINES $9,515 $8,464 $9,000 $10,500 16.67% 831002 - UTILITIES TELEPHONE $488 $534 $0 $550 0.00% 831003 - UTILITIES NATURAL GAS $1,499 $1,746 $1,500 $2,000 33.33% 831004 - UTILITIES ELECTRICITY $8,716 $19,997 $12,875 $14,375 11.65% 831005 - UTILITIES WATER $487 $538 $956 $956 0.00% 84 - SUPPLIES & MATERIALS $58,605 $47,008 $38,572 $38,572 0.00% 841002 - VOLUNTEER PROGRAMS $131 $0 $500 $500 0.00% 841007 - SUPPLIES OFFICE NOC $15,102 $12,487 $11,792 $11,792 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $14,653 $13,102 $11,000 $11,000 0.00% 841044 - TOOLS INSTRUMENTS ETC $2,431 $844 $1,000 $1,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $13,664 $6,717 $0 $0 0.00% 841064 - CDD BOARDS & COMMITTEES $12,623 $13,857 $14,280 $14,280 0.00% 85 - MAINTENANCE & REPAIR $32,967 $41,903 $26,459 $37,459 41.57% 851007 - AUTOMOTIVE FUEL/WASH $15,409 $18,276 $14,400 $25,400 76.39% 851010 - MAINT & REPAIR EQUIPMENT $621 $0 $1,000 $1,000 0.00% 851016 - MAINT & REPAIR BUILDING $5,243 $588 $5,000 $5,000 0.00% 851066 - SEWER USE FEE/PROP TAX $11,694 $23,039 $5,979 $5,979 0.00% 851072 - SEWER FEES: FIXED + USE $0 $0 $80 $80 0.00% 86 - TRAVEL & TRAINING $38,652 $4,039 $67,000 $67,000 0.00% 861001 - TRAVEL & MEETINGS NOC $9,950 $439 $17,000 $17,000 0.00% 861003 - TRAINING $28,702 $3,600 $30,000 $30,000 0.00% 861008 - CASP CERTIFICATION & TRAINING $0 $0 $20,000 $20,000 0.00% 87 - GENERAL EXPENSES $228,908 $229,054 $235,841 $260,841 10.60% 871002 - ADVERT & PUB RELATIONS $64,588 $45,172 $47,000 $47,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $30,555 $25,821 $25,000 $25,000 0.00% 871004 - PUBLICATIONS & DUES NOC $29,583 $12,900 $21,150 $46,150 118.20% 871005 - ALARM MONITORING $675 $706 $0 $0 0.00% 871006 - UNIFORM EXPENSE $1,789 $6,878 $7,000 $7,000 0.00% 871034 - ADMINISTRATIVE $48,410 $69,431 $65,195 $65,195 0.00% 871035 - FAIR HOUSING $12,000 $12,000 $12,000 $12,000 0.00% 871036 - SOCIAL SERVICE PROVIDERS $41,104 $55,924 $57,896 $57,896 0.00% 871040 - OC RECORDING EXPENSE $204 $221 $600 $600 0.00% INTERNAL SERVICE CHARGE $1,901,738 $1,961,958 $1,739,258 $1,777,085 2.17% 88 - INTERNAL SVC CHARGE $1,901,738 $1,961,958 $1,739,258 $1,777,085 2.17% 881001 - EQUIP MAINT ISF $61,551 $60,800 $57,000 $56,500 -0.88% 881003 - VEHICLE REPLACE ISF $29,701 $32,400 $30,652 $38,742 26.39% 881004 - IT ISF OPERATING CHARGE $596,952 $615,599 $592,011 $589,933 -0.35% 881005 - IT ISF REPLACEMENT CHARGE $321,051 $269,383 $268,917 $302,905 12.64% 881010 - WORKERS' COMP ISF MISC $168,794 $145,511 $89,513 $42,647 -52.36% 881012 - GENERAL LIABILITY INSURANCE $335,417 $332,400 $159,782 $249,759 56.31% 881013 - UNINSURED CLAIMS CHARGE $98,363 $143,148 $178,665 $183,369 2.63% 881014 - ANNUAL OPEB CHARGE $289,909 $362,718 $362,718 $310,611 -14.37% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $2,619 0.00% 88 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL CAPITAL EXPENDITURES $18,321 $8,768 $20,825 $20,825 0.00% 90 - CAPITAL EXPENDITURES $18,321 $8,768 $20,825 $20,825 0.00% 911004 - COMPUTER EQUIPMENT $10,788 $7,186 $16,325 $16,325 0.00% 911039 - OFFICE FURNITURE/FIXTURES $7,533 $1,582 $4,500 $4,500 0.00% Grand Total $12,465,967 $12,825,533 $12,955,991 $13,984,335 7.94% 89 THIS PAGE IS LEFT INTENTIONALLY BLANK 90 7KH'HSDUWPHQWȇVSULPDU\SXUSRVHLVWRDFWDVWKHFKLHIILQDQFLDOVWHZDUGRYHUDOOSXEOLF UHVRXUFHVDQGWRSURYLGHDZLGHYDULHW\RIILQDQFLDOWHFKQLFDODQGVXSSRUWIXQFWLRQV JHQHUDOO\HQFRPSDVVHGE\WUHDVXU\DFFRXQWLQJEXGJHWLQJORQJWHUPILQDQFLDOSODQQLQJ DXGLWLQJDQGUHYHQXHDGPLQLVWUDWLRQ3UXGHQWILQDQFLDOVHUYLFHVDUHFULWLFDOWRWKH&LW\ȇV ILQDQFLDOVWDELOLW\DQGWKH&LW\ȇVDELOLW\WRFRQVLVWHQWO\GHOLYHUWKHKLJKHVWTXDOLW\RI PXQLFLSDOVHUYLFHVRXUUHVLGHQWVKDYHJURZQWRH[SHFWDQGGHVHUYH)LQDQFLDOUHSRUWLQJLV FULWLFDOWRWKHILQDQFLDOFUHGLELOLW\RIWKH&LW\DQGLQWHOOLJHQWGHFLVLRQPDNLQJ7KH&LW\ SODFHVDKLJKYDOXHRQWUDQVSDUHQF\LQDOOPDWWHUVFRQFHUQLQJWKH&LW\ȇVILQDQFLDOSRVLWLRQ DQGFRVWRIRSHUDWLRQV7RWKLVHQG)LQDQFHVKDOOSURYLGHFODULW\DQGIXOOGLVFORVXUHLQDOO ILQDQFLDOGRFXPHQWVLQFOXGLQJEXWQRWOLPLWHGWRWKH&LW\ȇVEXGJHW&RPSUHKHQVLYH $QQXDO)LQDQFLDO5HSRUWVDQGFRPSOLDQFHILOLQJV:HZLOOJREH\RQGWKHPLQLPXP UHSRUWLQJUHTXLUHPHQWVHVWDEOLVKHGE\SURIHVVLRQDOVWDQGDUGVRUJDQL]DWLRQVLQFOXGLQJ DSSO\LQJWRSURIHVVLRQDOFHUWLILFDWHDFKLHYHPHQWSURJUDPVDQGFRPSOHWLQJYROXQWDU\HYHQW GLVFORVXUHILOLQJV:HZLOOSURYLGHDFFXUDWHUHOLDEOHDQGWLPHO\ILQDQFLDOLQIRUPDWLRQWR WKHHQWLUHRUJDQL]DWLRQDQGPHPEHUVRIWKHSXEOLF 7KH)LQDQFH'HSDUWPHQWLVFRPPLWWHGWRVXSSRUWLQJWKH&RXQFLOȇV)LVFDO6XVWDLQDELOLW\3ODQE\ PDLQWDLQLQJDSSURSULDWHFDVKUHVHUYHVHQVXULQJWKDW1HZSRUW%HDFKFRQWLQXHVWRUHFHLYHWKH KLJKHVWSRVVLEOHUDWLQJIURPFUHGLWDJHQFLHVbDQGDFFXUDWHO\UHSRUWLQJDQGIRUHFDVWLQJUHYHQXH DQGH[SHQGLWXUHSHUIRUPDQFHRQDTXDUWHUO\EDVLVDQGDSSURSULDWHO\FDOFXODWLQJIDLUDQG GHIHQVLEOHFRVWUHFRYHU\WDUJHWV )Ζ1$1&( 0Ζ66Ζ2167$7(0(17 7KH)LQDQFH'HSDUWPHQWLVFRPPLWWHGWR SURYLGLQJSUXGHQWILQDQFLDOPDQDJHPHQWRI SXEOLFO\HQWUXVWHGUHVRXUFHVDQGSURYLGLQJ WKHRUJDQL]DWLRQZLWKWKHKLJKHVWTXDOLW\ ILQDQFLDOSODQQLQJDQGFRQWURODFFRXQWLQJ ILQDQFLDOUHSRUWLQJDQDO\WLFDOVXSSRUW DQG UHYHQXHDGPLQLVWUDWLRQ:HZLOOHVWDEOLVK DQGPDLQWDLQDOHYHORIWUXVWZLWKRXU FRPPXQLW\DQGRXU&LW\&RXQFLO:HZLOO YDOXHLQSXWDQGFRQWLQXDOO\VWULYHWRSURYLGH WKHEHVWVHUYLFHSRVVLEOHWRWKHGHSDUWPHQWV ZHVHUYH 29(59Ζ(: 91 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01030005 - FINANCE ADMIN 1,308,072$ 1,147,821$ 1,522,641$ 1,568,183$ 2.99% 01030301 - BUDGET 1,703,877$ 1,937,988$ 2,122,062$ 1,198,288$ -43.53% 01030302 - ACCOUNTING 1,096,494$ 1,067,643$ 1,138,566$ 1,357,188$ 19.20% 01030304 - PURCHASING -$ -$ -$ 926,396$ 0.00% 0103031 - REVENUE SERVICES 2,520,324$ 2,708,130$ 2,673,690$ 2,695,555$ 0.82% 0103032 - PARKING LOTS & METERS 1,944,820$ 1,912,822$ 2,210,660$ 2,236,701$ 1.18% Grand Total 8,573,587$ 8,774,404$ 9,667,618$ 9,982,311$ 3.26% FINANCE DEPARTMENT $10.0 M, 4.08% $234.5 M, 95.92% % of General Fund Budget Finance Department Other General Fund Departments $1,480,595 $815,896 $71,000 $43,350 $42,000 $18,250 $16,750 $11,600 $11,024 $10,800 PARKING METER CONTRACT SERVICES PROFESSIONAL SERVICES AUDIT POSTAGE/FREIGHT/EXPRESS NOC SERVICES ACCOUNTING TRAVEL & MEETINGS NOC TRAINING SUPPLIES CHECKS/INVOICES/FORMS SUPPLIES OFFICE NOC SERVICES CITY PRINT CONTRACT Top Non-Personnel Budgeted Items - FY 23 92 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 33.00 33.00 35.00 Part-Time (FTE)4.55 4.55 3.05 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay2.00 1.00 77,414 0 29,179 106,5931.00 2.00 222,946 0 66,672 289,6181.00 1.00 92,087 0 34,349 126,4352.00 2.00 220,137 0 63,621 283,7592.00 2.00 250,483 0 66,067 316,5501.00 2.00 165,016 0 63,330 228,3471.00 1.00 106,847 540 33,161 140,5490.00 1.00 46,459 0 26,684 73,1431.00 1.00 182,256 0 37,629 219,8841.00 1.00 252,108 0 50,280 302,387Finance Manager 2.00 2.00 291,223 0 74,159 365,3822.00 1.00 48,842 0 26,876 75,7186.00 6.50 437,912 0 192,846 630,7586.00 6.00 504,351 0 189,892 694,2431.00 1.00 89,758 0 31,134 120,8911.00 1.00 92,427 0 30,389 122,8160.00 0.50 25,755 0 13,608 39,3631.00 1.00 117,199 0 33,345 150,5451.00 1.00 108,110 0 32,193 140,3041.00 1.00 177,656 0 42,997 220,653 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 1.85 2.35 122,497 0 10,179 132,676 1.70 0.70 48,221 0 4,007 52,228 1.00 0.00 0 0 0 0 3,679,705 540 1,152,597 4,832,843 Purchasing and Contracts AdministratorManagement Fellow Fiscal ClerkFiscal Clerk - Senior Fiscal Specialist - ConfidentialFiscal Specialist Management Assistant Fiscal Clerk, Senior - PT Fiscal Specialist - PT Student Aide Finance Director/City Treasurer FINANCE PERSONNEL AccountantAccountant - SeniorAdministrative Assistant (Confidential)Budget AnalystBudget Analyst - SeniorBuyerBuyer - Senior Deputy Finance Director Revenue Auditor Department Assistant Revenue Manager 93 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $5,132,748 $5,251,223 $5,756,313 $6,203,620 7.77% 70 - REGULAR SALARIES $3,217,205 $3,111,869 $3,634,618 $3,874,894 6.61% 71 - SPECIAL PAYS $5,861 $5,174 $5,160 $5,700 10.47% 72 - BENEFITS $1,907,948 $2,106,407 $2,090,375 $2,296,748 9.87% 74 - OTHER PAYS $1,734 $27,773 $26,160 $26,279 0.45% MAINTENANCE & OPERATIONS $2,117,885 $2,069,862 $2,488,698 $2,564,947 3.06% 80 - OPERATIONAL SAVINGS $0 $0 $0 $0 0.00% 81 - CONTRACT SERVICES $2,016,793 $1,985,306 $2,361,347 $2,423,991 2.65% 83 - UTILITIES $5,653 $5,535 $8,700 $8,850 1.72% 84 - SUPPLIES & MATERIALS $27,504 $25,260 $26,225 $26,949 2.76% 85 - MAINTENANCE & REPAIR $6,101 $4,820 $3,657 $8,675 137.22% 86 - TRAVEL & TRAINING $16,320 $2,485 $35,000 $36,600 4.57% 87 - GENERAL EXPENSES $45,515 $46,455 $53,769 $59,882 11.37% INTERNAL SERVICE CHARGE $1,321,862 $1,405,814 $1,411,707 $1,202,844 -14.80% 88 - INTERNAL SVC CHARGE $1,321,862 $1,405,814 $1,411,707 $1,202,844 -14.80% CAPITAL EXPENDITURES $1,091 $47,505 $10,900 $10,900 0.00% 90 - CAPITAL EXPENDITURES $1,091 $47,505 $10,900 $10,900 0.00% Grand Total $8,573,587 $8,774,404 $9,667,618 $9,982,311 3.26% FINANCE SUMMARY BY ACCOUNT TYPE $5 . 1 M $2 . 1 M $1 . 3 M $. 0 M $5 . 3 M $2 . 1 M $1 . 4 M $. 0 M $5 . 8 M $2 . 5 M $1 . 4 M $. 0 M $6 . 2 M $2 . 6 M $1 . 2 M $. 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY23 Adopted 94 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $5,132,748 $5,251,223 $5,756,313 $6,203,620 7.77% 70 - REGULAR SALARIES $3,217,205 $3,111,869 $3,634,618 $3,874,894 6.61% 711001 - SALARIES MISCELLANEOUS $3,040,881 $2,932,767 $3,377,154 $3,592,500 6.38% 711003 - SALARIES PART TIME $176,324 $179,102 $257,465 $282,394 9.68% 71 - SPECIAL PAYS $5,861 $5,174 $5,160 $5,700 10.47% 712004 - CERTIFICATION PAY $1,569 $1,564 $1,560 $2,100 34.61% 712006 - BILINGUAL PAY $4,292 $3,610 $3,600 $3,600 0.00% 72 - BENEFITS $1,907,948 $2,106,407 $2,090,375 $2,296,748 9.87% 721001 - CAFETERIA ALLOWANCE FT $618,737 $618,896 $740,718 $787,080 6.26% 721002 - CAFETERIA ALLOWANCE PT $6,420 $7,821 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $292,053 $283,848 $326,648 $292,383 -10.49% 723002 - PENSION ER NORMAL COST MISC $245,619 $266,184 $297,055 $331,015 11.43% 723004 - RETIREMENT PART TIME/TEMP $0 $0 $1,286 $9,196 615.28% 724001 - PENSION EE CONTRIB MISC ($418,253)($404,010)($469,027)($487,072)3.85% 725001 - PENSION UAL REQUIRED MISC $696,045 $803,428 $829,069 $861,028 3.85% 725003 - PENSION UAL DISCRETIONARY MISC $233,099 $301,836 $137,233 $272,704 98.72% 727001 - CAR ALLOWANCE $4,827 $3,890 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $6,993 $7,220 $8,640 $6,720 -22.22% 727004 - RHS $2.50 CONTRIBUTION $47,971 $47,292 $28,340 $22,682 -19.96% 727012 - LIFE INSURANCE $3,197 $3,085 $3,158 $3,728 18.04% 727013 - EMP ASSISTANCE PROGRAM $600 $579 $651 $680 4.49% 727015 - UNEMPLOYMENT EXPENSE $5,569 $696 $0 $0 0.00% 727016 - MEDICARE FRINGES $50,376 $48,408 $63,603 $66,066 3.87% 727019 - SURVIVOR BENEFIT $2,045 $2,191 $0 $0 0.00% 728003 - COMPENSATED ABSENCES $112,650 $115,043 $118,201 $125,738 6.38% 74 - OTHER PAYS $1,734 $27,773 $26,160 $26,279 0.45% 713001 - OVERTIME MISC & 1/2 TIME $1,734 $27,773 $26,160 $26,279 0.45% MAINTENANCE & OPERATIONS $2,117,885 $2,069,862 $2,488,698 $2,564,947 3.06% 81 - CONTRACT SERVICES $2,016,793 $1,985,306 $2,361,347 $2,423,991 2.65% 811004 - EQUIPMENT RENTAL $1,150 $3,450 $3,620 $3,700 2.21% 811006 - SERVICES ACCOUNTING $37,100 $96,311 $42,000 $42,000 0.00% 811007 - SERVICES AUDIT $48,945 $61,914 $61,000 $71,000 16.39% 811008 - SERVICES PROFESSIONAL $619,531 $548,217 $751,740 $815,896 8.53% 811027 - SERVICES CITY PRINT CONTRACT $9,227 $12,520 $10,800 $10,800 0.00% 811030 - PARKING METER CONTRACT $1,300,840 $1,262,894 $1,492,187 $1,480,595 -0.78% 83 - UTILITIES $5,653 $5,535 $8,700 $8,850 1.72% 831001 - TELECOMM DATALINES $268 $532 $456 $750 64.43% 831002 - UTILITIES TELEPHONE $804 $837 $900 $900 0.00% 831004 - UTILITIES ELECTRICITY $4,581 $4,167 $7,344 $7,200 -1.96% FINANCE SUMMARY BY ACCOUNT DETAIL 95 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change FINANCE SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS $27,504 $25,260 $26,225 $26,949 2.76% 841007 - SUPPLIES OFFICE NOC $9,040 $8,106 $10,550 $11,024 4.49% 841008 - SUPPLIES COMP SOFTWARE $0 $5,663 $0 $0 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS $15,764 $2,838 $11,600 $11,850 2.16% 841015 - SPECIAL DEPT SUPPLIES NOC $41 $229 $400 $400 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $2,660 $8,424 $3,675 $3,675 0.00% 85 - MAINTENANCE & REPAIR $6,101 $4,820 $3,657 $8,675 137.22% 851007 - AUTOMOTIVE FUEL/WASH $395 $259 $1,157 $1,175 1.56% 851010 - MAINT & REPAIR EQUIPMENT $5,162 $4,561 $1,500 $1,500 0.00% 851013 - PRINTER MAINT/SUPPLIES $543 $0 $1,000 $1,000 0.00% 851037 - MAINT & REPAIR NOC $0 $0 $0 $5,000 0.00% 86 - TRAVEL & TRAINING $16,320 $2,485 $35,000 $36,600 4.57% 861001 - TRAVEL & MEETINGS NOC $4,903 $31 $18,250 $18,250 0.00% 861003 - TRAINING $11,417 $2,455 $16,750 $18,350 9.55% 87 - GENERAL EXPENSES $45,515 $46,455 $53,769 $59,882 11.37% 871001 - CERT & MEMBERSHIP $0 $270 $0 $300 0.00% 871002 - ADVERT & PUB RELATIONS $0 $83 $500 $500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $40,061 $39,642 $40,537 $46,350 14.34% 871004 - PUBLICATIONS & DUES NOC $4,033 $5,569 $8,940 $8,940 0.00% 871006 - UNIFORM EXPENSE $165 $0 $542 $542 0.00% 871017 - SOFTWARE LICENSE RENEWAL $1,256 $892 $3,250 $3,250 0.00% INTERNAL SERVICE CHARGE $1,321,862 $1,405,814 $1,411,707 $1,202,844 -14.80% 88 - INTERNAL SVC CHARGE $1,321,862 $1,405,814 $1,411,707 $1,202,844 -14.80% 881001 - EQUIP MAINT ISF $31,595 $10,500 $30,000 $30,000 0.00% 881003 - VEHICLE REPLACE ISF $5,319 $16,871 $27,134 $23,843 -12.13% 881004 - IT ISF OPERATING CHARGE $334,991 $365,237 $364,494 $371,098 1.81% 881005 - IT ISF REPLACEMENT CHARGE $93,610 $104,837 $107,400 $81,496 -24.12% 881006 - PARKING EQUIP CONTRIB $400,000 $400,000 $400,000 $400,000 0.00% 881010 - WORKERS' COMP ISF MISC $113,408 $104,191 $67,425 $30,212 -55.19% 881012 - GENERAL LIABILITY INSURANCE $136,910 $135,472 $101,911 $78,409 -23.06% 881013 - UNINSURED CLAIMS CHARGE $40,150 $58,341 $102,977 $7,640 -92.58% 881014 - ANNUAL OPEB CHARGE $165,879 $210,365 $210,365 $179,021 -14.90% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $1,125 0.00% CAPITAL EXPENDITURES $1,091 $47,505 $10,900 $10,900 0.00% 90 - CAPITAL EXPENDITURES $1,091 $47,505 $10,900 $10,900 0.00% 911001 - OFFICE EQUIPMENT $0 $7,249 $3,100 $3,100 0.00% 911004 - COMPUTER EQUIPMENT $1,091 $40,256 $6,300 $6,300 0.00% 911027 - SOFTWARE LICENSE NEW $0 $0 $1,000 $1,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES $0 $0 $500 $500 0.00% Grand Total $8,573,587 $8,774,404 $9,667,618 $9,982,311 3.26% 96 )Ζ5( 0Ζ66Ζ2167$7(0(17 3URWHFWOLIHSURSHUW\DQGWKH HQYLURQPHQWZLWKLQQRYDWLYH SURIHVVLRQDOLVPDQGRUJDQL]DWLRQDO HIIHFWLYHQHVVXVLQJKLJKO\WUDLQHG SURIHVVLRQDOVFRPPLWWHGWRXQSDUDOOHOHG VHUYLFHH[FHOOHQFH 29(59Ζ(: 7KH1HZSRUW%HDFK)LUH'HSDUWPHQWLVDQDOOULVNDJHQF\SURYLGLQJRXUUHVLGHQWV DQGYLVLWRUVZLWKH[HPSODU\FXVWRPHUVHUYLFHKRXUVDGD\GD\VD\HDU7KH &LW\ȇVWRSRJUDSKLFDOIHDWXUHVDQG0HGLWHUUDQHDQFOLPDWHFUHDWHDFKDOOHQJLQJDQG GLYHUVLILHGHQYLURQPHQWLQIOXHQFHGE\UHVLGHQWLDOFRPPHUFLDOPHUFDQWLOHUHWDLO DQGPDQXIDFWXULQJEXVLQHVVHVDVZHOODVZLOGODQGDQGRFHDQLQWHUIDFHΖ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ivision Actuals Actuals Adopted Adopted % Change 01040005 - FIRE ADMINISTRATION 1,297,105$ 1,446,968$ 1,452,758$ 1,690,186$ 16.34% 01040401 - FIRE OPERATIONS 33,043,379$ 36,930,957$ 35,771,342$ 38,156,092$ 6.67% 01040402 - FIRE PREVENTION 1,458,911$ 1,412,574$ 1,654,251$ 1,337,775$ -19.13% 01040403 - COMM ER RESPONSE TEAM (CERT)285,256$ 229,689$ 243,114$ 226,990$ -6.63% 01040404 - EMERGENCY MEDICAL SERVICES 9,536,402$ 10,643,559$ 9,316,209$ 10,386,203$ 11.49% 01040405 - JUNIOR LIFEGUARDS 1,037,223$ 1,101,256$ 1,102,704$ 1,545,251$ 40.13% 01040406 - LIFEGUARD OPERATIONS 6,235,456$ 6,958,179$ 6,321,507$ 6,913,052$ 9.36% Grand Total 52,893,733$ 58,723,182$ 55,861,885$ 60,255,549$ 7.87% FIRE DEPARTMENT $60.3 M, 24.64% $184.3 M, 75.36% % of General Fund Budget Fire Department Other General Fund Departments $849,666 $268,250 $238,730 $238,115 $235,000 $225,810 $198,268 $155,000 $148,433 $139,058 OTHER AGENCY FEES DISPOSABLE MEDICAL SUPPLIES AUTOMOTIVE FUEL/WASH SPECIAL DEPT SUPPLIES NOC SERVICES CONTRACT SERVICES FUEL MODIFICATION MAINT & REPAIR EQUIPMENT AMBULANCE BILLING SERVICES PROFESSIONAL UNIFORMS/PROTECTIVE GEAR Top Non-Personnel Budgeted Items - FY 23 98 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 143.80 143.80 143.80 Part-Time (FTE)43.12 42.56 42.56 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 91,512 0 31,688 123,2001.00 1.00 132,104 0 36,528 168,6321.00 1.00 156,221 6,816 55,198 218,2352.00 2.00 130,150 0 56,618 186,7691.00 1.00 167,448 0 40,113 207,5611.00 1.00 228,207 10,454 71,386 310,0473.00 3.00 533,763 74,171 187,746 795,6791.00 1.00 177,440 18,132 62,443 258,01529.00 29.00 3,862,247 339,005 1,539,151 5,740,4031.00 1.00 143,538 54,743 15,633 213,9141.00 1.00 143,538 55,659 17,978 217,1751.00 1.00 245,066 0 74,555 319,62130.00 30.00 3,396,541 339,000 1,468,090 5,203,6310.80 0.80 133,959 0 29,843 163,8021.00 1.00 166,237 3,848 65,673 235,75911.00 11.00 1,082,923 67,303 510,254 1,660,48011.00 11.00 1,041,634 56,895 508,935 1,607,46429.00 29.00 3,581,203 325,342 1,475,736 5,382,2811.00 1.00 76,090 0 29,072 105,1624.00 4.00 332,616 19,015 108,959 460,5901.00 1.00 114,474 9,078 34,463 158,0152.00 2.00 243,225 11,799 97,714 352,7398.00 8.00 804,544 46,220 352,270 1,203,0341.00 1.00 116,177 0 48,483 164,6611.00 1.00 75,898 0 29,056 104,955 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 0.75 0.75 63,008 0 6,196 69,203 0.87 0.87 30,763 0 1,600 32,363 14.17 14.17 612,518 0 31,851 644,369 2.89 2.89 147,557 0 12,262 159,819 11.92 11.92 593,426 0 30,858 624,285 3.52 3.52 203,313 0 16,895 220,208 1.94 1.94 100,108 0 8,319 108,427 1.03 1.03 53,150 0 4,417 57,567 2.25 2.25 182,193 2,775 90,174 275,142 1.38 1.38 43,056 0 2,239 45,295 0.85 0.85 54,629 0 3,004 57,633 1.00 1.00 47,604 0 3,956 51,559 19,308,084 1,440,256 7,159,357 27,907,696 FIRE PERSONNEL Administrative Assistant to the Fire ChiefAdministrative Manager Department AssistantEMS Division Chief Fiscal Clerk - Senior Assistant Chief - Lifeguard Operations Lifeguard Captain + 7.5% Firefighter 112 Hours Fire Chief Fire Captain EMS (7.5%)Fire Captain OPS (7.5%) Fire Engineer 112 Hours Fire Services CoordinatorFire Marshal Fire Captain 112 Hours Firefighter Paramedic 112 Hour 17.25%Firefighter Paramedic 112 Hour 22.25% Fire Assistant ChiefFire Battalion Chief 112 HoursFire Battalion Chief 80 Hours Life Safety Specialist IILife Safety Specialist III Management Assistant Lifeguard Battalion ChiefLifeguard Captain Life Safety Specialist III - PT Lifeguard Cadet Lifeguard I Lifeguard I Junior Guard Lifeguard II Recreation Coordinator - PT Support Services Aide Lifeguard II Junior Guard Lifeguard III Lifeguard III Junior Guard Lifeguard Officer - PT Lifeguard Trainee 99 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $42,666,158 $47,563,383 $44,373,345 $48,066,927 8.32% 70 - REGULAR SALARIES $17,708,482 $18,474,946 $19,069,307 $19,417,653 1.83% 71 - SPECIAL PAYS $1,434,040 $1,494,772 $1,601,462 $1,465,241 -8.51% 72 - BENEFITS $17,554,291 $19,779,904 $18,175,648 $19,778,937 8.82% 73 - LUMP SUM PAYS $19,500 $0 $0 $0 0.00% 74 - OTHER PAYS $5,949,845 $7,813,761 $5,526,928 $7,405,096 33.98% MAINTENANCE & OPERATIONS $3,886,697 $3,945,807 $3,725,135 $4,020,129 7.92% 81 - CONTRACT SERVICES $1,589,854 $1,461,275 $1,692,260 $1,822,821 7.72% 82 - GRANT OPERATING $407,304 $540,161 $0 $0 0.00% 83 - UTILITIES $229,276 $247,865 $234,245 $243,258 3.85% 84 - SUPPLIES & MATERIALS $599,110 $706,828 $648,598 $708,098 9.17% 85 - MAINTENANCE & REPAIR $680,848 $558,251 $654,747 $748,567 14.33% 86 - TRAVEL & TRAINING $168,464 $154,213 $170,366 $170,366 0.00% 87 - GENERAL EXPENSES $211,840 $277,212 $324,918 $327,018 0.65% INTERNAL SERVICE CHARGE $6,104,528 $7,032,147 $7,449,527 $7,794,615 4.63% 88 - INTERNAL SVC CHARGE $6,104,528 $7,032,147 $7,449,527 $7,794,615 4.63% CAPITAL EXPENDITURES $236,350 $181,845 $313,879 $373,879 19.12% 90 - CAPITAL EXPENDITURES $236,350 $181,845 $313,879 $373,879 19.12% Grand Total $52,893,733 $58,723,182 $55,861,885 $60,255,549 7.87% FIRE SUMMARY BY ACCOUNT TYPE $4 2 . 7 M $. 2 M $4 7 . 6 M $. 2 M $4 4 . 4 M $. 3 M $4 8 . 1 M $. 4 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY 23 Adopted 100 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $42,666,158 $47,563,383 $44,373,345 $48,066,927 8.32% 70 - REGULAR SALARIES $17,708,482 $18,474,946 $19,069,307 $19,417,653 1.83% 711001 - SALARIES MISCELLANEOUS $1,394,991 $1,388,776 $1,411,670 $1,557,767 10.35% 711002 - SALARIES SAFETY $14,293,608 $14,693,686 $15,652,754 $15,783,189 0.83% 711003 - SALARIES PART TIME $2,019,882 $2,392,485 $2,004,883 $2,076,697 3.58% 71 - SPECIAL PAYS $1,434,040 $1,494,772 $1,601,462 $1,465,241 -8.51% 712001 - SPECIAL ASSIGNMENT PAY $42,392 $51,847 $70,418 $71,682 1.79% 712002 - TILLER PAY $24,861 $22,532 $25,000 $25,000 0.00% 712004 - CERTIFICATION PAY $9,614 $12,270 $12,629 $8,880 -29.68% 712005 - EMT PAY $22,324 $26,587 $10,000 $25,000 150.00% 712006 - BILINGUAL PAY $31,699 $33,315 $31,800 $37,200 16.98% 712007 - LONGEVITY PAY SAFETY $99,673 $120,369 $162,017 $128,006 -20.99% 712009 - SCHOLASTIC ACHIEVEMENT $596,409 $603,802 $640,596 $571,662 -10.76% 712012 - HOLIDAY PAY SAFETY $288,910 $309,023 $322,200 $276,218 -14.27% 712019 - SAFETY CERTIFICATION PAY $318,158 $315,027 $326,801 $321,594 -1.59% 72 - BENEFITS $17,554,291 $19,779,904 $18,175,648 $19,778,937 8.82% 721001 - CAFETERIA ALLOWANCE FT $2,969,111 $3,175,225 $3,367,349 $3,416,588 1.46% 721002 - CAFETERIA ALLOWANCE PT $27,550 $25,359 $21,636 $36,012 66.45% 722001 - PENSION EE NORMAL COST MISC $117,520 $119,745 $133,040 $157,033 18.03% 722002 - PENSION EE NORMAL COST SAFETY $1,447,854 $1,559,788 $1,612,514 $1,515,535 -6.01% 723002 - PENSION ER NORMAL COST MISC $121,191 $132,203 $151,481 $200,629 32.45% 723003 - PENSION ER NORMAL COST SAFETY $3,051,860 $3,395,802 $3,411,185 $3,097,284 -9.20% 723004 - RETIREMENT PART TIME/TEMP $73,764 $78,253 $66,956 $77,876 16.31% 724001 - PENSION EE CONTRIB MISC ($190,323)($189,617)($218,747)($282,426)29.11% 724002 - PENSION EE CONTRIB SAFETY ($2,058,719)($2,246,030)($2,329,400)($2,156,699)-7.41% 725001 - PENSION UAL REQUIRED MISC $325,296 $354,523 $365,839 $480,269 31.28% 725002 - PENSION UAL REQUIRED SAFETY $7,652,972 $8,524,958 $8,807,634 $8,966,012 1.80% 725003 - PENSION UAL DISCRETIONARY MISC $108,940 $133,189 $60,556 $152,110 151.19% 725004 - PENSION UAL DISCRETIONARY SFTY $2,577,381 $3,201,398 $1,457,903 $2,839,707 94.78% 727001 - CAR ALLOWANCE $362 ($11)$0 $0 0.00% 727003 - CELL PHONE STIPEND $16,039 $16,431 $17,628 $18,720 6.19% 727004 - RHS $2.50 CONTRIBUTION $214,659 $210,408 $196,631 $201,100 2.27% 727009 - ANBOL EQUIP ALLOWANCE $35,000 $33,800 $34,900 $34,900 0.00% 727010 - ANBOL CANCER SCREENING $503 $1,050 $10,000 $10,000 0.00% 727011 - LMA SUNBLOCK & SUNGLASS $4,900 $5,600 $5,700 $6,486 13.79% 727012 - LIFE INSURANCE $14,169 $14,556 $14,186 $16,830 18.64% 727013 - EMP ASSISTANCE PROGRAM $2,715 $2,788 $2,889 $3,180 10.06% 727015 - UNEMPLOYMENT EXPENSE $59,576 $67,109 $0 $0 0.00% 727016 - MEDICARE FRINGES $366,617 $404,846 $352,288 $349,769 -0.71% 727017 - PARS DC 401A $25,422 $31,918 $31,907 $29,256 -8.31% 727019 - SURVIVOR BENEFIT $8,783 $10,018 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $2,082 $4,412 $4,508 $6,762 49.99% 728003 - COMPENSATED ABSENCES $579,071 $592,956 $597,064 $602,001 0.83% FIRE SUMMARY BY ACCOUNT DETAIL 101 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change FIRE SUMMARY BY ACCOUNT DETAIL 73 - LUMP SUM PAYS $19,500 $0 $0 $0 0.00% 714001 - LUMP SUM PAYMENT $19,500 $0 $0 $0 0.00% 74 - OTHER PAYS $5,949,845 $7,813,761 $5,526,928 $7,405,096 33.98% 713001 - OVERTIME MISC & 1/2 TIME $68,542 $76,788 $97,695 $213,315 118.35% 713002 - OVERTIME SAFTY & 1/2 TIME $1,215,729 $751,192 $19,833 $815,921 4014.03% 713003 - OVERTIME PLANNED $91,505 $115,189 $1,394,310 $165,328 -88.14% 713004 - OVERTIME VACATION RELIEF $1,920,055 $2,399,266 $2,386,570 $2,751,570 15.29% 713005 - OVERTIME UNCONTROLLED $2,220,140 $2,861,688 $1,204,880 $3,035,322 151.92% 713006 - FIRE FLSA OT $372,582 $298,684 $343,300 $343,300 0.00% 713009 - STAND BY PAY $61,293 $64,613 $80,340 $80,340 0.00% MAINTENANCE & OPERATIONS $3,886,697 $3,945,807 $3,725,135 $4,020,129 7.92% 81 - CONTRACT SERVICES $1,589,854 $1,461,275 $1,692,260 $1,822,821 7.72% 811004 - EQUIPMENT RENTAL $49,161 $48,717 $54,500 $54,500 0.00% 811008 - SERVICES PROFESSIONAL $113,347 $25,351 $134,939 $148,433 10.00% 811009 - SERVICES FUEL MODIFICATION $227,174 $227,174 $225,810 $225,810 0.00% 811012 - SERVICES JANITORIAL $20,488 $37,681 $21,673 $45,000 107.63% 811016 - SERVICES PHYSICALS $68,444 $56,987 $103,183 $103,183 0.00% 811017 - SERVICES CONTRACT $79,594 $81,797 $141,260 $235,000 66.36% 811027 - SERVICES CITY PRINT CONTRACT $5,343 $2,943 $6,229 $6,229 0.00% 841060 - OTHER AGENCY FEES $861,924 $818,066 $849,666 $849,666 0.00% 891038 - AMBULANCE BILLING $164,378 $162,560 $155,000 $155,000 0.00% 82 - GRANT OPERATING $407,304 $540,161 $0 $0 0.00% 821008 - MEDI-CAL IGT $285,141 $540,161 $0 $0 0.00% 821009 - GEMT QAF $122,163 $0 $0 $0 0.00% 83 - UTILITIES $229,276 $247,865 $234,245 $243,258 3.85% 831001 - TELECOMM DATALINES $37,140 $43,311 $42,075 $51,075 21.39% 831002 - UTILITIES TELEPHONE $46,751 $44,494 $56,848 $27,500 -51.63% 831003 - UTILITIES NATURAL GAS $14,041 $16,457 $11,655 $17,500 50.15% 831004 - UTILITIES ELECTRICITY $104,675 $112,837 $97,107 $115,000 18.43% 831005 - UTILITIES WATER $26,668 $30,766 $26,560 $32,183 21.17% 84 - SUPPLIES & MATERIALS $599,110 $706,828 $648,598 $708,098 9.17% 841003 - FIRE EXPLORER PROGRAM $612 $3,334 $4,000 $4,000 0.00% 841007 - SUPPLIES OFFICE NOC $16,371 $17,395 $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 $0 $49 $1,890 $1,890 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $226,358 $234,637 $238,115 $238,115 0.00% 841016 - CERT PROGRAM SUPPLIES $14,062 $1,003 $15,000 $15,000 0.00% 841044 - TOOLS INSTRUMENTS ETC $21,672 $17,168 $20,500 $20,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $106,302 $112,647 $92,877 $98,377 5.92% 841062 - STATION OPERATIONS $18,543 $8,816 $31,971 $31,971 0.00% 102 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change FIRE SUMMARY BY ACCOUNT DETAIL 841074 - FIRE INVESTIGATIONS $2,216 $3,415 $5,000 $5,000 0.00% 841077 - DISPOSABLE MEDICAL SUPPLIES $189,973 $305,364 $214,250 $268,250 25.20% 85 - MAINTENANCE & REPAIR $680,848 $558,251 $654,747 $748,567 14.33% 841014 - SUPPLIES JANITORIAL NOC $30,668 $27,826 $24,813 $24,813 0.00% 851007 - AUTOMOTIVE FUEL/WASH $190,271 $194,686 $199,006 $238,730 19.96% 851010 - MAINT & REPAIR EQUIPMENT $121,589 $99,294 $144,172 $198,268 37.52% 851013 - PRINTER MAINT/SUPPLIES $5,302 $5,055 $5,750 $5,750 0.00% 851016 - MAINT & REPAIR BUILDING $89,374 $55,083 $51,787 $51,787 0.00% 851017 - FIRE STATION 1 MAINT/REPAIR $7,322 $12,027 $15,000 $15,000 0.00% 851018 - FIRE STATION 2 MAINT/REPAIR $11,458 $14,628 $20,000 $20,000 0.00% 851019 - FIRE STATION 3 MAINT/REPAIR $30,284 $32,473 $40,000 $40,000 0.00% 851020 - FIRE STATION 4 MAINT/REPAIR $30,327 $15,902 $20,000 $20,000 0.00% 851021 - FIRE STATION 5 MAINT/REPAIR $17,978 $10,569 $15,000 $15,000 0.00% 851022 - FIRE STATION 6 MAINT/REPAIR $7,540 $20,343 $15,000 $15,000 0.00% 851023 - FIRE STATION 7 MAINT/REPAIR $32,164 $24,562 $20,000 $20,000 0.00% 851024 - FIRE STATION 8 MAINT/REPAIR $13,980 $12,098 $20,000 $20,000 0.00% 851025 - LG TOWER MAINTENANCE $66,789 $9,748 $20,000 $20,000 0.00% 851037 - MAINT & REPAIR NOC $5,930 $7,103 $9,615 $9,615 0.00% 851066 - SEWER USE FEE/PROP TAX $18,185 $14,499 $13,095 $13,095 0.00% 851072 - SEWER FEES: FIXED + USE $1,687 $2,334 $1,509 $1,509 0.00% 851075 - FIRE TRAINING TOWER (FS #7)$0 $0 $20,000 $20,000 0.00% 86 - TRAVEL & TRAINING $168,464 $154,213 $170,366 $170,366 0.00% 861001 - TRAVEL & MEETINGS NOC $22,277 $4,293 $36,090 $36,090 0.00% 861002 - TRAINING/EDUCATION $89,601 $100,767 $75,000 $75,000 0.00% 861003 - TRAINING $50,943 $48,300 $54,276 $54,276 0.00% 861006 - TRAINING CERT $5,643 $854 $5,000 $5,000 0.00% 87 - GENERAL EXPENSES $211,840 $277,212 $324,918 $327,018 0.65% 871001 - CERT & MEMBERSHIP $0 $7,406 $4,200 $6,300 50.00% 871002 - ADVERT & PUB RELATIONS $22,839 $5,835 $29,500 $29,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $3,199 $3,407 $4,960 $4,960 0.00% 871004 - PUBLICATIONS & DUES NOC $14,332 $22,387 $20,030 $20,030 0.00% 871006 - UNIFORM EXPENSE $97,878 $106,236 $125,945 $125,945 0.00% 871007 - UNIFORMS/PROTECTIVE GEAR $73,563 $131,941 $139,058 $139,058 0.00% 871017 - SOFTWARE LICENSE RENEWAL $29 $0 $1,225 $1,225 0.00% 103 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change FIRE SUMMARY BY ACCOUNT DETAIL INTERNAL SERVICE CHARGE $6,104,528 $7,032,147 $7,449,527 $7,794,615 4.63% 88 - INTERNAL SVC CHARGE $6,104,528 $7,032,147 $7,449,527 $7,794,615 4.63% 881001 - EQUIP MAINT ISF $749,709 $730,625 $708,125 $694,125 -1.98% 881002 - NON CAPITAL EQUIPMENT $239,345 $360,100 $417,987 $409,806 -1.96% 881003 - VEHICLE REPLACE ISF $1,204,076 $1,356,661 $1,865,376 $1,953,006 4.70% 881004 - IT ISF OPERATING CHARGE $841,702 $876,758 $943,014 $1,020,805 8.25% 881005 - IT ISF REPLACEMENT CHARGE $420,694 $369,067 $377,092 $368,379 -2.31% 881010 - WORKERS' COMP ISF MISC $96,407 $121,715 $70,922 $680,642 859.70% 881011 - WORKERS' COMP ISF SAFETY $1,044,083 $1,216,770 $801,495 $791,083 -1.30% 881012 - GENERAL LIABILITY INSURANCE $518,105 $628,787 $523,170 $937,942 79.28% 881013 - UNINSURED CLAIMS CHARGE $151,939 $270,793 $641,476 $0 -100.00% 881014 - ANNUAL OPEB CHARGE $838,468 $1,100,871 $1,100,871 $906,637 -17.64% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $32,189 0.00% CAPITAL EXPENDITURES $236,350 $181,845 $313,879 $373,879 19.12% 90 - CAPITAL EXPENDITURES $236,350 $181,845 $313,879 $373,879 19.12% 911006 - FITNESS EQUIPMENT $27,895 $29,041 $28,000 $28,000 0.00% 911024 - EQUIPMENT N.O.C.$179,204 $149,904 $225,879 $285,879 26.56% 911056 - LG TOWER REPLACEMENT $29,252 $2,900 $60,000 $60,000 0.00% Grand Total $52,893,733 $58,723,182 $55,861,885 $60,255,549 7.87% 104 +$5%25 $VWKHȊ$PEDVVDGRUVWR1HZSRUW +DUERUȋWKHGHSDUWPHQWȇVPLVVLRQLVWR DGYDQFHDQGVXSSRUWWKHVDIHDQG VKDUHGXVHRI1HZSRUW+DUERUZKLOH DOVRSURWHFWLQJLWVPDQ\QDWXUDO UHVRXUFHVZKLFKVHUYHUHFUHDWLRQDO XVHUVEXVLQHVVHVYLVLWRUVDQGWKRVH ZKROLYHLQDQGDURXQGWKLVFRPPXQLW\ JHP 0Ζ66Ζ2167$7(0(17 29(59Ζ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ivision Actuals Actuals Adopted Adopted % Change 10045451 - HARBOR DEPARTMENT 1,088,712$ 1,489,268$ 1,931,915$ 1,932,382$ 0.02% Grand Total 1,088,712$ 1,489,268$ 1,931,915$ 1,932,382$ 0.02% HARBOR DEPARTMENT $1.9 M, 52.54% $1.7 M, 47.46% % of Tidelands Fund Budget Harbor Department Other Tidelands Departments $183,025 $100,000 $95,695 $52,000 $38,800 $18,000 $16,547 $15,000 $15,000 $14,500 PROPERTY MANAGEMENT MAINT & REPAIR NOC SERVICES PROFESSIONAL UTILITIES ELECTRICITY SPECIAL DEPT SUPPLIES NOC UNIFORM EXPENSE MARINA PARK MAINTENANCE ADVERT & PUB RELATIONS MAINT/REPAIR MARINAS UTILITIES WATER Top Non-Personnel Budgeted Items - FY 23 106 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 2.00 3.00 3.00 Part-Time (FTE)9.39 9.39 9.39 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 126,501 2,220 37,775 166,4961.00 1.00 136,314 0 39,686 176,0001.00 1.00 62,475 0 28,995 91,469 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 1.50 1.50 75,756 0 6,295 82,051 0.50 0.50 29,026 0 2,412 31,438 4.75 4.75 225,259 0 11,713 236,972 2.64 2.64 134,109 0 6,974 141,082 789,439 2,220 133,850 925,509 Harbor Services Worker Department Assistant - PT Harbor Services Worker, Lead HARBOR PERSONNEL City HarbormasterCode Enforcement Supervisor Permit Technician Code Enforcement Officer Trainee 107 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $650,444 $962,728 $1,194,822 $1,055,646 -11.65% 70 - REGULAR SALARIES $519,871 $651,909 $878,115 $789,439 -10.10% 71 - SPECIAL PAYS $0 $2,074 $2,220 $2,220 0.00% 72 - BENEFITS $130,156 $308,651 $314,487 $263,987 -16.06% 74 - OTHER PAYS $418 $93 $0 $0 0.00% MAINTENANCE & OPERATIONS $352,622 $383,976 $561,782 $592,848 5.53% 81 - CONTRACT SERVICES $183,972 $249,916 $291,193 $282,720 -2.91% 83 - UTILITIES $70,111 $64,781 $61,060 $69,800 14.31% 84 - SUPPLIES & MATERIALS $14,503 $18,057 $12,000 $43,800 265.00% 85 - MAINTENANCE & REPAIR $63,594 $38,400 $159,279 $149,279 -6.28% 86 - TRAVEL & TRAINING $2,468 $0 $6,500 $7,500 15.38% 87 - GENERAL EXPENSES $17,974 $12,822 $31,750 $39,750 25.20% INTERNAL SERVICE CHARGE $85,517 $141,478 $170,311 $273,888 60.82% 88 - INTERNAL SVC CHARGE $85,517 $141,478 $170,311 $273,888 60.82% CAPITAL EXPENDITURES $129 $1,086 $5,000 $10,000 100.00% 90 - CAPITAL EXPENDITURES $129 $1,086 $5,000 $10,000 100.00% Grand Total $1,088,712 $1,489,268 $1,931,915 $1,932,382 0.02% HARBOR SUMMARY BY ACCOUNT TYPE $0 . 7 M $0 . 4 M $0 . 0 M $1 . 0 M $0 . 4 M $0 . 0 M $1 . 2 M $0 . 6 M $0 . 0 M $1 . 1 M $0 . 6 M $0 . 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY23 Adopted 108 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $650,444 $962,728 $1,194,822 $1,055,646 -11.65% 70 - REGULAR SALARIES $519,871 $651,909 $878,115 $789,439 -10.10% 711001 - SALARIES MISCELLANEOUS $153,176 $260,560 $358,736 $325,290 -9.32% 711003 - SALARIES PART TIME $366,694 $391,349 $519,379 $464,149 -10.63% 71 - SPECIAL PAYS $0 $2,074 $2,220 $2,220 0.00% 712004 - CERTIFICATION PAY $0 $2,074 $2,220 $2,220 0.00% 72 - BENEFITS $130,156 $308,651 $314,487 $263,987 -16.06% 721001 - CAFETERIA ALLOWANCE FT $22,474 $31,438 $67,338 $67,464 0.19% 721002 - CAFETERIA ALLOWANCE PT $12,244 $13,543 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $22,771 $42,518 $61,254 $32,914 -46.27% 723002 - PENSION ER NORMAL COST MISC $35,351 $55,623 $80,550 $38,269 -52.49% 723004 - RETIREMENT PART TIME/TEMP $5,288 $2,877 $985 $17,406 1666.81% 724001 - PENSION EE CONTRIB MISC ($48,890)($74,865)($110,911)($55,909)-49.59% 725001 - PENSION UAL REQUIRED MISC $39,717 $150,148 $154,939 $98,834 -36.21% 725003 - PENSION UAL DISCRETIONARY MISC $13,301 $56,408 $25,647 $31,303 22.05% 727001 - CAR ALLOWANCE $4,827 $4,629 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $965 $1,881 $1,920 $1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION $10 $1,705 $1,534 $2,770 80.57% 727012 - LIFE INSURANCE $105 $210 $315 $315 0.00% 727013 - EMP ASSISTANCE PROGRAM $20 $39 $60 $60 -0.60% 727015 - UNEMPLOYMENT EXPENSE $8,557 $2,450 $0 $0 0.00% 727016 - MEDICARE FRINGES $7,639 $9,639 $13,499 $12,457 -7.72% 727019 - SURVIVOR BENEFIT $477 $689 $0 $0 0.00% 728003 - COMPENSATED ABSENCES $5,300 $9,720 $12,556 $11,385 -9.32% 74 - OTHER PAYS $418 $93 $0 $0 0.00% 713001 - OVERTIME MISC & 1/2 TIME $418 $93 $0 $0 0.00% MAINTENANCE & OPERATIONS $352,622 $383,976 $561,782 $592,848 5.53% 81 - CONTRACT SERVICES $183,972 $249,916 $291,193 $282,720 -2.91% 811001 - PROPERTY MANAGEMENT $164,040 $165,637 $181,175 $183,025 1.02% 811004 - EQUIPMENT RENTAL $5,500 $0 $0 $0 0.00% 811008 - SERVICES PROFESSIONAL $12,336 $83,235 $95,018 $95,695 0.71% 811015 - SERVCES OTHER PRINT VENDOR $2,096 $1,044 $15,000 $4,000 -73.33% 83 - UTILITIES $70,111 $64,781 $61,060 $69,800 14.31% 831002 - UTILITIES TELEPHONE $4,278 $4,377 $3,300 $3,300 0.00% 831004 - UTILITIES ELECTRICITY $51,091 $43,710 $43,260 $52,000 20.20% 831005 - UTILITIES WATER $14,742 $16,693 $14,500 $14,500 0.00% HARBOR SUMMARY BY ACCOUNT DETAIL 109 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change HARBOR SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS $14,503 $18,057 $12,000 $43,800 265.00% 841007 - SUPPLIES OFFICE NOC $1,963 $6,973 $2,500 $5,000 100.00% 841015 - SPECIAL DEPT SUPPLIES NOC $11,648 $10,618 $9,500 $38,800 308.42% 841046 - SPECIAL DEPT EXPENSE NOC $892 $466 $0 $0 0.00% 85 - MAINTENANCE & REPAIR $63,594 $38,400 $159,279 $149,279 -6.28% 851037 - MAINT & REPAIR NOC $43,884 $15,895 $100,000 $100,000 0.00% 851066 - SEWER USE FEE/PROP TAX $0 $5,069 $0 $5,632 0.00% 851068 - MARINA PARK MAINTENANCE $5,727 $8,159 $16,547 $16,547 0.00% 851070 - MAINT/REPAIR MARINAS $6,842 $2,035 $25,000 $15,000 -40.00% 851072 - SEWER FEES: FIXED + USE $94 $103 $100 $100 0.00% 86 - TRAVEL & TRAINING $2,468 $0 $6,500 $7,500 15.38% 861001 - TRAVEL & MEETINGS NOC $1,087 $0 $1,500 $1,500 0.00% 861003 - TRAINING $1,381 $0 $5,000 $6,000 20.00% 87 - GENERAL EXPENSES $17,974 $12,822 $31,750 $39,750 25.20% 871002 - ADVERT & PUB RELATIONS $11,291 $4,364 $15,000 $15,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $2,893 $3,569 $4,750 $4,750 0.00% 871006 - UNIFORM EXPENSE $3,395 $4,339 $10,000 $18,000 80.00% INTERNAL SERVICE CHARGE $85,517 $141,478 $170,311 $273,888 60.82% 88 - INTERNAL SVC CHARGE $85,517 $141,478 $170,311 $273,888 60.82% 881001 - EQUIP MAINT ISF $8,638 $12,000 $21,000 $16,500 -21.43% 881003 - VEHICLE REPLACE ISF $6,538 $9,048 $17,768 $35,618 100.46% 881004 - IT ISF OPERATING CHARGE $35,502 $53,896 $63,196 $86,452 36.80% 881005 - IT ISF REPLACEMENT CHARGE $11,666 $11,192 $14,140 $16,764 18.55% 881010 - WORKERS' COMP ISF MISC $5,868 $15,242 $16,072 $8,492 -47.16% 881012 - GENERAL LIABILITY INSURANCE $7,365 $21,125 $23,882 $20,132 -15.70% 881013 - UNINSURED CLAIMS CHARGE $2,160 $9,097 $4,375 $36,928 744.07% 881014 - ANNUAL OPEB CHARGE $7,780 $9,878 $9,878 $16,938 71.47% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $36,063 0.00% CAPITAL EXPENDITURES $129 $1,086 $5,000 $10,000 100.00% 90 - CAPITAL EXPENDITURES $129 $1,086 $5,000 $10,000 100.00% 911039 - OFFICE FURNITURE/FIXTURES $129 $1,086 $5,000 $10,000 100.00% Grand Total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ΖQLWVHIIRUWVWRPLQLPL]HWKH&LW\ȇVULVNH[SRVXUH+5FRQWLQXHVWREHDYDOXDEOH UHVRXUFHIRUDVVLVWDQFHZLWKHPSOR\PHQWODZDQGEHVWSUDFWLFHVPDWWHUVLQFOXGLQJ VXFKDUHDVDVZRUNHUVȇ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Ζ66Ζ2167$7(0(17 7RKLUHUHWDLQDQGGHYHORSTXDOLW\ HPSOR\HHVWRDFKLHYHWKH&LW\ V RUJDQL]DWLRQDOJRDOVUHGXFHWKH&LW\ V OLDELOLW\FRVWVWKURXJKSURDFWLYHVRXQG DGPLQLVWUDWLYHPHDVXUHV DQGVHUYHDV YDOXDEOHUHVRXUFHWRERWKLQWHUQDODQG H[WHUQDOFXVWRPHUV 29(59Ζ(: 111 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01025005 - HUMAN RESOURCES 2,832,149$ 2,832,899$ 3,448,725$ 3,440,696$ -0.23% 01025251 - PERSONNEL MGMT & RECRUITING 304$ 75$ -$ -$ 0.00% 01025252 - RISK MANAGEMENT & BENEFITS 133$ -$ -$ -$ 0.00% Grand Total 2,832,585$ 2,832,974$ 3,448,725$ 3,440,696$ -0.23% HUMAN RESOURCES DEPARTMENT $3.4 M, 1.41% $241.1 M, 98.59% % of General Fund Budget Human Resources Department Other General Fund Departments $287,266 $153,525 $98,500 $70,000 $49,542 $26,458 $17,000 $15,000 $10,500 $10,000 SERVICES ADMINISTRATIVE SERVICES PROFESSIONAL TUITION REIMBURSEMENT TRAINING CITY WIDE SERVICES PHYSICALS EMPLOYEE RECOGNITION WELLNESS PROGRAM SUPPLIES OFFICE NOC TRAINING TRAVEL & MEETINGS NOC Top Non-Personnel Budgeted Items - FY 23 112 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 11.00 11.00 11.00 Part-Time (FTE)1.25 1.25 1.25 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 72,090 0 28,750 100,8401.00 1.00 58,368 0 27,644 86,0112.00 2.00 235,781 0 66,802 302,5831.00 1.00 238,506 0 50,943 289,4502.00 2.00 297,318 0 73,018 370,3364.00 4.00 348,107 0 123,774 471,880 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 0.75 0.75 90,371 0 9,825 100,196 0.50 0.50 16,464 0 856 17,321 1,357,005 0 381,612 1,738,617 Human Resources Analyst Student Aide Human Resources Manager HUMAN RESOURCES PERSONNEL Administrative Assistant to the HR DirectorDepartment AssistantHuman Resources Analyst - SeniorHuman Resources Director Human Resources Specialist II 113 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $1,809,045 $1,957,172 $2,084,190 $2,154,104 3.35% 70 - REGULAR SALARIES $1,120,941 $1,197,740 $1,326,553 $1,360,091 2.53% 71 - SPECIAL PAYS $1,024 $1,805 $1,800 $1,800 0.00% 72 - BENEFITS $686,878 $757,055 $751,037 $787,413 4.84% 74 - OTHER PAYS $203 $572 $4,800 $4,800 0.00% MAINTENANCE & OPERATIONS $554,029 $390,926 $739,966 $758,491 2.50% 81 - CONTRACT SERVICES $380,705 $299,894 $487,308 $495,833 1.75% 84 - SUPPLIES & MATERIALS $21,903 $27,861 $49,458 $59,458 20.22% 86 - TRAVEL & TRAINING $73,902 $10,185 $90,500 $90,500 0.00% 87 - GENERAL EXPENSES $77,519 $52,986 $112,700 $112,700 0.00% INTERNAL SERVICE CHARGE $468,596 $483,170 $619,569 $523,101 -15.57% 88 - INTERNAL SVC CHARGE $334,731 $342,678 $366,654 $270,186 -26.31% 89 - RISK MANAGEMENT $133,865 $140,492 $252,915 $252,915 0.00% CAPITAL EXPENDITURES $915 $1,706 $5,000 $5,000 0.00% 90 - CAPITAL EXPENDITURES $915 $1,706 $5,000 $5,000 0.00% Grand Total $2,832,585 $2,832,974 $3,448,725 $3,440,696 -0.23% HUMAN RESOURCES SUMMARY BY ACCOUNT TYPE $1 . 8 M $0 . 6 M $0 . 5 M $0 . 0 M $2 . 0 M $0 . 4 M $0 . 5 M $0 . 0 M $2 . 1 M $0 . 7 M $0 . 6 M $0 . 0 M $2 . 2 M $0 . 8 M $0 . 5 M $0 . 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY 23 Adopted 114 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $1,809,045 $1,957,172 $2,084,190 $2,154,104 3.35% 70 - REGULAR SALARIES $1,120,941 $1,197,740 $1,326,553 $1,360,091 2.53% 711001 - SALARIES MISCELLANEOUS $1,031,648 $1,109,376 $1,226,046 $1,250,170 1.97% 711003 - SALARIES PART TIME $89,294 $88,365 $100,507 $109,921 9.37% 71 - SPECIAL PAYS $1,024 $1,805 $1,800 $1,800 0.00% 712006 - BILINGUAL PAY $1,024 $1,805 $1,800 $1,800 0.00% 72 - BENEFITS $686,878 $757,055 $751,037 $787,413 4.84% 721001 - CAFETERIA ALLOWANCE FT $209,763 $202,802 $246,906 $247,368 0.19% 721002 - CAFETERIA ALLOWANCE PT $2,463 $4,687 $0 $0 0.00% 722001 - PENSION EE NORMAL COST MISC $85,779 $93,405 $104,663 $91,870 -12.22% 723002 - PENSION ER NORMAL COST MISC $94,008 $111,632 $117,288 $126,639 7.97% 723004 - RETIREMENT PART TIME/TEMP $406 $385 $667 $4,122 517.65% 724001 - PENSION EE CONTRIB MISC ($144,690)($154,473)($170,372)($174,270)2.29% 725001 - PENSION UAL REQUIRED MISC $263,160 $289,494 $298,733 $308,069 3.13% 725003 - PENSION UAL DISCRETIONARY MISC $88,131 $108,758 $49,448 $97,571 97.32% 727001 - CAR ALLOWANCE $4,827 $4,813 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $7,576 $7,555 $7,680 $8,640 12.50% 727004 - RHS $2.50 CONTRIBUTION $16,148 $24,335 $24,023 $4,164 -82.67% 727012 - LIFE INSURANCE $1,092 $1,144 $1,153 $1,155 0.18% 727013 - EMP ASSISTANCE PROGRAM $205 $215 $216 $220 1.63% 727015 - UNEMPLOYMENT EXPENSE $391 $31 $0 $0 0.00% 727016 - MEDICARE FRINGES $17,234 $18,428 $22,921 $23,308 1.69% 727019 - SURVIVOR BENEFIT $666 $751 $0 $0 0.00% 728003 - COMPENSATED ABSENCES $39,720 $43,091 $42,911 $43,756 1.97% 74 - OTHER PAYS $203 $572 $4,800 $4,800 0.00% 713001 - OVERTIME MISC & 1/2 TIME $203 $572 $4,800 $4,800 0.00% MAINTENANCE & OPERATIONS $554,029 $390,926 $739,966 $758,491 2.50% 81 - CONTRACT SERVICES $380,705 $299,894 $487,308 $495,833 1.75% 811005 - SERVICES ADMINISTRATIVE $214,172 $209,228 $287,266 $287,266 0.00% 811008 - SERVICES PROFESSIONAL $111,807 $47,537 $145,000 $153,525 5.88% 811016 - SERVICES PHYSICALS $52,888 $42,315 $49,542 $49,542 0.00% 811027 - SERVICES CITY PRINT CONTRACT $1,837 $814 $5,500 $5,500 0.00% 84 - SUPPLIES & MATERIALS $21,903 $27,861 $49,458 $59,458 20.22% 841005 - EMPLOYEE RECOGNITION $6,374 $16,720 $16,458 $26,458 60.76% 841007 - SUPPLIES OFFICE NOC $6,128 $6,973 $15,000 $15,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $1,597 ($192)$1,000 $1,000 0.00% 841051 - WELLNESS PROGRAM $7,804 $4,360 $17,000 $17,000 0.00% 86 - TRAVEL & TRAINING $73,902 $10,185 $90,500 $90,500 0.00% 861001 - TRAVEL & MEETINGS NOC $8,978 ($165)$10,000 $10,000 0.00% HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 115 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING $4,305 $5,575 $10,500 $10,500 0.00% 861005 - TRAINING CITY WIDE $60,618 $4,775 $70,000 $70,000 0.00% 87 - GENERAL EXPENSES $77,519 $52,986 $112,700 $112,700 0.00% 871002 - ADVERT & PUB RELATIONS $578 $736 $6,000 $6,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $1,406 $1,583 $2,500 $2,500 0.00% 871004 - PUBLICATIONS & DUES NOC $2,258 $937 $5,700 $5,700 0.00% 871015 - TUITION REIMBURSEMENT $73,277 $49,730 $98,500 $98,500 0.00% INTERNAL SERVICE CHARGE $468,596 $483,170 $619,569 $523,101 -15.57% 88 - INTERNAL SVC CHARGE $334,731 $342,678 $366,654 $270,186 -26.31% 881004 - IT ISF OPERATING CHARGE $118,838 $127,294 $164,231 $155,724 -5.18% 881005 - IT ISF REPLACEMENT CHARGE $24,144 $20,776 $19,543 $23,423 19.85% 881010 - WORKERS' COMP ISF MISC $48,737 $40,425 $28,653 $685 -97.61% 881012 - GENERAL LIABILITY INSURANCE $61,173 $56,029 $42,575 $20,163 -52.64% 881013 - UNINSURED CLAIMS CHARGE $17,939 $24,129 $37,627 $5,094 -86.46% 881014 - ANNUAL OPEB CHARGE $63,900 $74,025 $74,025 $65,096 -12.06% 89 - RISK MANAGEMENT $133,865 $140,492 $252,915 $252,915 0.00% 891008 - BENEFITS $5,265 $8,288 $20,000 $20,000 0.00% 891010 - RECRUITING $124,190 $82,219 $162,915 $162,915 0.00% 891020 - OUTSIDE COUNSEL ADVISORY $4,410 $49,985 $70,000 $70,000 0.00% CAPITAL EXPENDITURES $915 $1,706 $5,000 $5,000 0.00% 90 - CAPITAL EXPENDITURES $915 $1,706 $5,000 $5,000 0.00% 911001 - OFFICE EQUIPMENT $915 $1,706 $5,000 $5,000 0.00% Grand Total $2,832,585 $2,832,974 $3,448,725 $3,440,696 -0.23% 116 /Ζ%5$5< &8/785$/$576 0Ζ66Ζ2167$7(0(17 7RVHUYHDVWKHFXOWXUDOHGXFDWLRQDODQGLQIRUPDWLRQDOKHDUWRIWKH&LW\ 29(59Ζ(: 7KH/LEUDU\LVDYDOXDEOHUHVRXUFHZKLFKRIIHUVDGLYHUVHUDQJHRIPDWHULDOV LQIRUPDWLRQDQGSURJUDPPLQJIRUHYHU\DJHJURXSLQRXUFRPPXQLW\2YHURQH PLOOLRQSHRSOHFRPHLQWRWKHOLEUDULHVHDFK\HDUDQGPDQ\PRUHXVHWKHRQOLQH UHVRXUFHVIURPWKHLUKRPHRIILFHRUVFKRRO 7KHOLEUDU\LQFOXGHVD&HQWUDO/LEUDU\DQGWKUHHEUDQFKOLEUDULHV2WKHUVHUYLFHV SURYLGHGWRWKHFRPPXQLW\LQFOXGHOLWHUDF\VHUYLFHVDQGDUWVDQGFXOWXUDOVHUYLFHV 117 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01060005 - LIBRARY ADMIN 2,400,499$ 2,205,866$ 2,470,800$ 2,295,212$ -7.11% 0106021 - CDM BRANCH LIBRARY 353,871$ 337,984$ 370,261$ 420,480$ 13.56% 0106022 - MARINERS BRANCH LIBRARY 1,552,973$ 1,523,980$ 1,594,782$ 1,593,899$ -0.06% 0106023 - CENTRAL LIBRARY 3,383,692$ 3,563,122$ 4,000,708$ 3,919,449$ -2.03% 0106024 - BALBOA BRANCH LIBRARY 419,788$ 421,335$ 456,332$ 422,697$ -7.37% 0106051 - LIBRARY FOUNDATION 147,027$ 107,895$ -$ -$ 0.00% 0106052 - FRIENDS OF THE LIBRARY 138,221$ 153,915$ -$ -$ 0.00% 0106053 - DESIGNATED GIFTS 5,200$ 6,447$ -$ -$ 0.00% 01060601 - TECHNICAL PROCESSING 396,279$ 432,026$ 440,684$ 445,209$ 1.03% 01060603 - CULTURAL & ARTS 146,568$ 272,552$ 254,478$ 254,088$ -0.15% 01060604 - LITERACY SERVICES 134,291$ 134,904$ 67,064$ 80,973$ 20.74% Grand Total 9,078,408$ 9,160,027$ 9,655,108$ 9,432,008$ -2.31% LIBRARY DEPARTMENT $9.4 M, 3.86% $235.1 M, 96.14% % of General Fund Budget Library Department Other General Fund Departments $669,740 $261,262 $201,000 $145,509 $135,000 $66,000 $30,000 $27,050 $25,000 $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 23 118 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 36.00 36.00 35.00 Part-Time (FTE)22.83 22.83 22.83 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 89,321 0 31,914 121,2361.00 0.00 0 0 0 01.00 1.00 67,933 0 30,393 98,3276.00 6.00 480,820 0 184,209 665,0305.00 5.00 468,695 0 163,321 632,0163.00 3.00 323,602 0 105,304 428,9065.00 6.00 432,469 0 181,752 614,2214.00 4.00 228,961 0 113,132 342,0944.00 4.00 261,700 0 119,787 381,4883.00 3.00 227,470 0 96,541 324,0111.00 1.00 238,506 0 53,848 292,3551.00 0.00 0 0 0 01.00 1.00 80,225 0 29,405 109,630 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 0.45 0.45 25,785 0 9,591 35,376 5.29 5.29 302,750 0 21,595 324,345 8.69 8.69 453,622 0 23,588 477,211 7.90 7.90 261,641 0 13,605 275,247 0.50 0.50 42,043 0 4,124 46,167 3,985,545 0 1,182,113 5,167,658 Librarian II LIBRARY PERSONNEL Administrative AssistantDepartment AssistantFacilities Maintenance Worker IILibrarian I Library Services ManagerMarketing Specialist Librarian IIILibrary Assistant Library Clerk - Senior Library Clerk ILibrary Clerk II Library Services Director Department Assistant - PT Library Assistant - PT Library Clerk I - PT Library Page - PT Literacy Coordinator - PT 119 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $5,664,972 $5,540,661 $6,260,031 $6,084,560 -2.80% 70 - REGULAR SALARIES $3,579,470 $3,353,259 $4,116,820 $3,985,545 -3.19% 71 - SPECIAL PAYS $14,276 $6,476 $13,863 $14,763 6.49% 72 - BENEFITS $2,065,854 $2,179,426 $2,126,974 $2,081,868 -2.12% 74 - OTHER PAYS $5,373 $1,500 $2,374 $2,384 0.40% MAINTENANCE & OPERATIONS $1,683,406 $1,747,553 $1,632,023 $1,754,327 7.49% 81 - CONTRACT SERVICES $207,013 $375,768 $321,783 $365,507 13.59% 82 - GRANT OPERATING $31,000 $29,250 $30,000 $30,000 0.00% 83 - UTILITIES $225,335 $227,966 $284,373 $309,753 8.92% 84 - SUPPLIES & MATERIALS $978,975 $922,058 $740,660 $790,660 6.75% 85 - MAINTENANCE & REPAIR $192,504 $172,790 $215,984 $219,184 1.48% 86 - TRAVEL & TRAINING $12,915 $1,001 $10,681 $10,681 0.00% 87 - GENERAL EXPENSES $35,663 $18,720 $28,542 $28,542 0.00% INTERNAL SERVICE CHARGE $1,727,177 $1,858,738 $1,761,054 $1,591,120 -9.65% 88 - INTERNAL SVC CHARGE $1,725,425 $1,858,439 $1,758,054 $1,588,120 -9.67% 89 - RISK MANAGEMENT $1,752 $299 $3,000 $3,000 0.00% CAPITAL EXPENDITURES $2,853 $13,076 $2,000 $2,000 0.00% 90 - CAPITAL EXPENDITURES $2,853 $13,076 $2,000 $2,000 0.00% Grand Total $9,078,408 $9,160,027 $9,655,108 $9,432,008 -2.31% LIBRARY SUMMARY BY ACCOUNT TYPE $5 . 7 M $1 . 7 M $1 . 7 M $. 0 M $5 . 5 M $1 . 7 M $1 . 9 M $. 0 M $6 . 3 M $1 . 6 M $1 . 8 M $. 0 M $6 . 1 M $1 . 8 M $1 . 6 M $. 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY23 Adopted 120 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $5,664,972 $5,540,661 $6,260,031 $6,084,560 -2.80% 70 - REGULAR SALARIES $3,579,470 $3,353,259 $4,116,820 $3,985,545 -3.19% 711001 - SALARIES MISCELLANEOUS $2,758,822 $2,648,285 $2,954,186 $2,899,704 -1.84% 711003 - SALARIES PART TIME $820,647 $704,974 $1,162,634 $1,085,842 -6.60% 71 - SPECIAL PAYS $14,276 $6,476 $13,863 $14,763 6.49% 712003 - NIGHT DIFFERENTIAL MISC $10,849 $2,840 $10,263 $10,263 0.00% 712006 - BILINGUAL PAY $3,427 $3,635 $3,600 $4,500 25.00% 72 - BENEFITS $2,065,854 $2,179,426 $2,126,974 $2,081,868 -2.12% 721001 - CAFETERIA ALLOWANCE FT $763,673 $703,207 $808,056 $787,080 -2.60% 721002 - CAFETERIA ALLOWANCE PT $33,451 $31,347 $0 $9,300 0.00% 722001 - PENSION EE NORMAL COST MISC $275,350 $282,305 $308,351 $260,083 -15.65% 723002 - PENSION ER NORMAL COST MISC $234,355 $267,881 $276,654 $240,185 -13.18% 723004 - RETIREMENT PART TIME/TEMP $19,694 $14,082 $27,639 $40,719 47.32% 724001 - PENSION EE CONTRIB MISC ($398,165)($406,319)($444,718)($382,427)-14.01% 725001 - PENSION UAL REQUIRED MISC $660,791 $764,761 $789,170 $676,041 -14.34% 725003 - PENSION UAL DISCRETIONARY MISC $221,296 $287,311 $130,629 $214,115 63.91% 725010 - PERS ARREARS MISC $5,317 $0 $0 $0 0.00% 727001 - CAR ALLOWANCE $4,827 $4,813 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $4,827 $3,854 $5,760 $3,840 -33.33% 727004 - RHS $2.50 CONTRIBUTION $70,675 $61,173 $42,056 $52,764 25.46% 727012 - LIFE INSURANCE $3,633 $3,520 $3,528 $3,675 4.18% 727013 - EMP ASSISTANCE PROGRAM $695 $689 $708 $700 -1.20% 727015 - UNEMPLOYMENT EXPENSE $6,021 $6,255 $0 $0 0.00% 727016 - MEDICARE FRINGES $56,066 $53,864 $70,642 $69,203 -2.04% 727019 - SURVIVOR BENEFIT $2,560 $2,880 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $154 $289 $300 $300 0.00% 728003 - COMPENSATED ABSENCES $100,634 $97,515 $103,397 $101,490 -1.85% 74 - OTHER PAYS $5,373 $1,500 $2,374 $2,384 0.40% 713001 - OVERTIME MISC & 1/2 TIME $5,373 $1,500 $2,374 $2,384 0.40% MAINTENANCE & OPERATIONS $1,683,406 $1,747,553 $1,632,023 $1,754,327 7.49% 81 - CONTRACT SERVICES $207,013 $375,768 $321,783 $365,507 13.59% 811004 - EQUIPMENT RENTAL $840 $863 $1,019 $1,019 0.00% 811008 - SERVICES PROFESSIONAL $15,836 $12,227 $25,890 $25,000 -3.44% 811012 - SERVICES JANITORIAL $126,386 $148,437 $156,386 $201,000 28.53% 811015 - SERVCES OTHER PRINT VENDOR $1,630 $0 $2,500 $2,500 0.00% 811027 - SERVICES CITY PRINT CONTRACT $448 $383 $988 $988 0.00% 811054 - CONTRACT SERVICES ARTS $30,549 $51,187 $0 $0 0.00% 811059 - SCULPTURE GARDEN VNB $31,325 $162,671 $135,000 $135,000 0.00% 82 - GRANT OPERATING $31,000 $29,250 $30,000 $30,000 0.00% 821006 - CITY GRANTS $31,000 $29,250 $30,000 $30,000 0.00% LIBRARY SUMMARY BY ACCOUNT DETAIL 121 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change LIBRARY SUMMARY BY ACCOUNT DETAIL 83 - UTILITIES $225,335 $227,966 $284,373 $309,753 8.92% 831002 - UTILITIES TELEPHONE $4,857 $5,214 $6,000 $6,000 0.00% 831003 - UTILITIES NATURAL GAS $11,003 $14,864 $9,650 $20,350 110.88% 831004 - UTILITIES ELECTRICITY $188,704 $190,587 $246,582 $261,262 5.95% 831005 - UTILITIES WATER $20,772 $17,301 $22,141 $22,141 0.00% 84 - SUPPLIES & MATERIALS $978,975 $922,058 $740,660 $790,660 6.75% 841004 - PROGRAMMING $81,388 $39,294 $66,000 $66,000 0.00% 841007 - SUPPLIES OFFICE NOC $18,088 $15,039 $23,700 $23,700 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM $1,183 $787 $2,350 $2,350 0.00% 841010 - SUPPLIES COPY MACHINE $5,678 $2,316 $13,870 $13,870 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $16,068 $4,312 $15,000 $15,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $610 $7,907 $0 $0 0.00% 841052 - LIBRARY MATERIALS $855,962 $852,403 $619,740 $669,740 8.07% 85 - MAINTENANCE & REPAIR $192,504 $172,790 $215,984 $219,184 1.48% 841014 - SUPPLIES JANITORIAL NOC $23,964 $13,932 $27,050 $27,050 0.00% 851007 - AUTOMOTIVE FUEL/WASH $1,394 $1,556 $2,000 $2,200 10.00% 851010 - MAINT & REPAIR EQUIPMENT $4,052 $3,171 $7,100 $7,100 0.00% 851011 - MAINTENANCE COPIERS $1,019 $814 $2,000 $2,000 0.00% 851013 - PRINTER MAINT/SUPPLIES $0 $0 $1,000 $1,000 0.00% 851016 - MAINT & REPAIR BUILDING $132,786 $125,956 $142,509 $145,509 2.11% 851037 - MAINT & REPAIR NOC $5,650 $3,775 $9,248 $9,248 0.00% 851066 - SEWER USE FEE/PROP TAX $21,816 $21,816 $23,873 $23,873 0.00% 851072 - SEWER FEES: FIXED + USE $1,822 $1,770 $1,204 $1,204 0.00% 86 - TRAVEL & TRAINING $12,915 $1,001 $10,681 $10,681 0.00% 861001 - TRAVEL & MEETINGS NOC $6,341 $0 $5,056 $5,056 0.00% 861003 - TRAINING $6,574 $1,001 $5,625 $5,625 0.00% 87 - GENERAL EXPENSES $35,663 $18,720 $28,542 $28,542 0.00% 871002 - ADVERT & PUB RELATIONS $7,238 $9,392 $7,340 $7,340 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $6,788 $4,623 $10,000 $10,000 0.00% 871004 - PUBLICATIONS & DUES NOC $4,225 $3,881 $6,000 $6,000 0.00% 871006 - UNIFORM EXPENSE $495 $92 $202 $202 0.00% 871018 - HARDWARE MONITOR/PRINTER $16,916 $733 $5,000 $5,000 0.00% INTERNAL SERVICE CHARGE $1,727,177 $1,858,738 $1,761,054 $1,591,120 -9.65% 88 - INTERNAL SVC CHARGE $1,725,425 $1,858,439 $1,758,054 $1,588,120 -9.67% 881001 - EQUIP MAINT ISF $12,926 $10,000 $8,000 $8,000 0.00% 881003 - VEHICLE REPLACE ISF $3,769 $6,042 $5,753 $5,899 2.53% 881004 - IT ISF OPERATING CHARGE $885,764 $964,096 $906,888 $869,610 -4.11% 881005 - IT ISF REPLACEMENT CHARGE $359,427 $335,651 $332,634 $319,665 -3.90% 881010 - WORKERS' COMP ISF MISC $120,851 $100,054 $67,565 $42,239 -37.48% 881012 - GENERAL LIABILITY INSURANCE $151,685 $178,275 $135,821 $191,593 41.06% 881013 - UNINSURED CLAIMS CHARGE $44,483 $76,774 $113,846 $0 -100.00% 122 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change LIBRARY SUMMARY BY ACCOUNT DETAIL 881014 - ANNUAL OPEB CHARGE $146,520 $187,547 $187,547 $150,988 -19.49% 89 - RISK MANAGEMENT $1,752 $299 $3,000 $3,000 0.00% 891041 - SPECIAL EVENT LIABILITY $1,752 $299 $3,000 $3,000 0.00% CAPITAL EXPENDITURES $2,853 $13,076 $2,000 $2,000 0.00% 90 - CAPITAL EXPENDITURES $2,853 $13,076 $2,000 $2,000 0.00% 911001 - OFFICE EQUIPMENT $348 $1,658 $2,000 $2,000 0.00% 911024 - EQUIPMENT N.O.C.$1,743 $135 $0 $0 0.00% 911027 - SOFTWARE LICENSE NEW $0 $1,127 $0 $0 0.00% 911039 - OFFICE FURNITURE/FIXTURES $762 $10,156 $0 $0 0.00% Grand Total $9,078,408 $9,160,027 $9,655,108 $9,432,008 -2.31% 123 THIS PAGE IS LEFT INTENTIONALLY BLANK 124 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 With over one hundred years of service to the citizens of Newport Beach, the Police Department stands as an example of municipal efficiency with ab workforce committed to the Community and its visitors.bMembers 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 sceneinvestigation. 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. 125 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 0103511 - EMERGENCY PREPAREDNESS 310,937$ 301,326$ 227,507$ 249,447$ 9.64% 0103522 - POLICE IT 2,219,034$ 2,307,918$ 2,399,788$ 2,412,124$ 0.51% 01035351 - POLICE CHIEF 2,402,526$ 2,504,548$ 2,415,816$ 2,558,731$ 5.92% 01035352 - POLICE SUPPORT SERVICES 9,939,237$ 9,630,854$ 10,248,613$ 10,767,511$ 5.06% 01035353 - PATROL 29,768,888$ 30,147,536$ 30,824,412$ 32,413,181$ 5.15% 01035354 - TRAFFIC 6,816,321$ 7,145,900$ 7,140,510$ 7,595,302$ 6.37% 01035355 - DETECTIVES 12,049,721$ 12,728,382$ 12,439,008$ 13,544,288$ 8.89% 01035356 - FLEET MAINTENANCE 1,472,381$ 1,679,209$ 1,706,273$ 2,081,945$ 22.02% 11035 - OTS POLICE DEPT 193,104$ 246,826$ -$ 67,773$ 0.00% 11135 - SLESF GRANT POLICE DEPT 206,333$ 205,263$ 200,000$ 200,000$ 0.00% Grand Total 65,378,481$ 66,897,763$ 67,601,926$ 71,890,304$ 6.34% POLICE DEPARTMENT $71.6 M, 29.29% $172.9 M, 70.71% % of General Fund Budget Police Department Other General Fund Departments $1,162,190 $569,750 $400,906 $382,000 $193,167 $189,228 $188,270 $186,473 $175,000 $161,386 SERVICES PROFESSIONAL CONTRACT SERVICES HELICOPTER SOFTWARE LICENSE RENEWAL AUTOMOTIVE FUEL/WASH TELECOMM DATALINES MAINT & REPAIR BUILDING PC REPLACEMENT UNIFORM EXPENSE SERVICES JANITORIAL ANIMAL SHELTER CONTRACTS Top Non-Personnel Budgeted Items - FY 23 126 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 232.00 232.00 233.00 Part-Time (FTE)14.87 14.87 14.87 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 92,087 0 34,453 126,5394.00 4.00 332,795 41,972 125,173 499,9401.00 1.00 96,633 9,119 34,188 139,9401.00 1.00 110,082 8,739 34,665 153,4863.00 3.00 265,785 20,630 98,084 384,4992.00 2.00 213,580 23,614 65,105 302,29926.00 27.00 1,759,962 90,921 758,441 2,609,3243.00 3.00 219,392 16,626 87,421 323,4391.00 1.00 158,570 11,854 39,811 210,2361.00 1.00 84,837 1,853 29,941 116,6313.00 3.00 265,112 17,856 95,042 378,0093.00 3.00 246,355 10,201 93,000 349,5561.00 1.00 95,777 9,040 33,663 138,4808.00 8.00 632,904 36,297 227,951 897,1531.00 1.00 107,980 10,189 35,263 153,4321.00 1.00 111,605 8,343 35,167 155,1141.00 1.00 128,086 12,714 36,495 177,2961.00 1.00 87,907 4,105 32,814 124,8253.00 3.00 395,950 26,383 111,650 533,9832.00 2.00 461,455 20,136 138,581 620,1721.00 1.00 250,521 0 73,064 323,58511.00 11.00 876,823 71,448 327,498 1,275,7693.00 3.00 295,707 31,286 99,050 426,0428.00 8.00 1,369,686 206,087 445,447 2,021,2211.00 1.00 71,198 50 28,391 99,6391.00 1.00 89,405 4,383 33,663 127,451112.00 112.00 12,308,248 1,537,578 5,181,122 19,026,94825.00 25.00 3,620,861 491,528 1,264,227 5,376,6171.00 1.00 186,560 8,547 43,634 238,7401.00 1.00 83,507 2,047 38,263 123,8161.00 1.00 83,799 6,264 32,556 122,620 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 6.15 6.15 448,850 0 39,147 487,997 1.70 1.70 81,099 0 6,739 87,839 2.22 2.22 186,279 0 16,411 202,690 0.44 0.44 50,686 0 855 51,541 4.36 4.36 319,165 0 16,597 335,762 26,189,247 2,739,809 9,793,573 38,722,629 Custody Officer Civilian Supervisor POLICE PERSONNEL Administrative Assistant to the Police ChiefAnimal Control OfficerAnimal Control Officer - SeniorCivilian Custody Supervisor Police Dispatcher Electronics Specialist (PD)Emergency Services Coordinator IT Analyst Civilian Investigator Community Services Officer - Senior Fiscal Services/Facilities Manager (PD) IT Coordinator (PD) Computer Systems Manager (PD) Police Assistant ChiefPolice Chief Community Services Officer Crime Analyst - SeniorCrime Prevention SpecialistCrime Scene InvestigatorCrime Scene Investigator - Senior Police Support Services AdministratorRangemaster - ArmorerStation Officer Police Dispatcher - SeniorPolice LieutenantPolice Mechanic IIPolice Mechanic - SeniorPolice OfficerPolice Sergeant Community Services Officer - PT Police Cadet Police Dispatcher - PT Reserve Police Officer Police Officer, Contract 127 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $53,833,042 $54,860,086 $55,913,082 $58,812,549 5.19% 70 - REGULAR SALARIES $23,409,929 $23,051,191 $25,606,251 $26,189,247 2.28% 71 - SPECIAL PAYS $2,668,455 $2,640,055 $3,006,800 $2,883,035 -4.12% 72 - BENEFITS $23,543,418 $25,674,048 $24,704,509 $26,088,264 5.60% 74 - OTHER PAYS $4,211,241 $3,494,791 $2,595,522 $3,652,003 40.70% MAINTENANCE & OPERATIONS $4,584,942 $4,531,609 $5,132,029 $5,353,022 4.31% 81 - CONTRACT SERVICES $1,704,253 $1,662,529 $2,089,251 $2,210,102 5.78% 82 - GRANT OPERATING $3,222 $102 $0 $0 0.00% 83 - UTILITIES $387,771 $401,732 $388,399 $400,837 3.20% 84 - SUPPLIES & MATERIALS $684,120 $662,914 $575,022 $575,022 0.00% 85 - MAINTENANCE & REPAIR $729,608 $681,962 $819,848 $885,540 8.01% 86 - TRAVEL & TRAINING $228,900 $237,410 $318,231 $336,111 5.62% 87 - GENERAL EXPENSES $847,068 $884,960 $941,279 $945,410 0.44% INTERNAL SERVICE CHARGE $6,933,260 $7,499,448 $6,549,120 $7,717,038 17.83% 88 - INTERNAL SVC CHARGE $6,933,260 $7,499,448 $6,549,120 $7,717,038 17.83% CAPITAL EXPENDITURES $27,237 $6,620 $7,695 $7,695 0.00% 90 - CAPITAL EXPENDITURES $27,237 $6,620 $7,695 $7,695 0.00% Grand Total $65,378,481 $66,897,763 $67,601,926 $71,890,304 6.34% POLICE SUMMARY BY ACCOUNT TYPE $5 3 . 8 M $. 0 M $5 4 . 9 M $. 0 M $5 5 . 9 M $. 0 M $5 8 . 8 M $. 0 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY23 Adopted 128 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $53,833,042 $54,860,086 $55,913,082 $58,812,549 5.19% 70 - REGULAR SALARIES $23,409,929 $23,051,191 $25,606,251 $26,189,247 2.28% 711001 - SALARIES MISCELLANEOUS $6,476,140 $6,733,744 $6,782,045 $7,092,397 4.58% 711002 - SALARIES SAFETY $16,200,217 $15,785,503 $17,766,781 $18,010,771 1.37% 711003 - SALARIES PART TIME $733,571 $531,944 $1,057,425 $1,086,079 2.71% 71 - SPECIAL PAYS $2,668,455 $2,640,055 $3,006,800 $2,883,035 -4.12% 712003 - NIGHT DIFFERENTIAL MISC $54,029 $50,807 $50,147 $50,147 0.00% 712004 - CERTIFICATION PAY $22,437 $19,637 $22,710 $21,183 -6.72% 712006 - BILINGUAL PAY $67,841 $75,597 $84,600 $79,200 -6.38% 712007 - LONGEVITY PAY SAFETY $88,466 $88,333 $102,909 $90,049 -12.50% 712008 - MATRON PAY $1,825 $6,919 $6,500 $6,500 0.00% 712009 - SCHOLASTIC ACHIEVEMENT $815,727 $797,357 $960,367 $833,110 -13.25% 712010 - EDUCATION RETENTION $81,708 $83,594 $102,290 $84,303 -17.58% 712011 - HOLIDAY PAY MISCELLANEOUS $209,247 $194,022 $229,438 $220,219 -4.02% 712012 - HOLIDAY PAY SAFETY $718,994 $712,072 $779,503 $856,417 9.87% 712013 - PMA LEADERSHIP COMPENSATION $32,901 $26,330 $26,928 $28,018 4.05% 712015 - LONGEVITY PAY MISC $100,862 $98,548 $107,776 $102,461 -4.93% 712016 - MOTOR OFFICER PAY $86,467 $83,766 $88,496 $91,642 3.55% 712018 - CANINE PAY $22,772 $33,456 $34,418 $34,976 1.62% 712019 - SAFETY CERTIFICATION PAY $365,176 $369,616 $410,717 $384,809 -6.31% 72 - BENEFITS $23,543,418 $25,674,048 $24,704,509 $26,088,264 5.60% 721001 - CAFETERIA ALLOWANCE FT $4,159,585 $4,133,787 $4,658,203 $4,689,768 0.68% 721002 - CAFETERIA ALLOWANCE PT $22,427 $19,056 $0 $14,853 0.00% 722001 - PENSION EE NORMAL COST MISC $645,744 $663,482 $703,823 $679,808 -3.41% 722002 - PENSION EE NORMAL COST SAFETY $1,698,213 $1,724,077 $1,937,318 $1,788,198 -7.70% 723002 - PENSION ER NORMAL COST MISC $580,253 $661,070 $663,759 $655,761 -1.20% 723003 - PENSION ER NORMAL COST SAFETY $3,479,970 $3,588,947 $3,985,704 $3,479,706 -12.70% 723004 - RETIREMENT PART TIME/TEMP $6,883 $4,930 $16,130 $38,827 140.71% 724001 - PENSION EE CONTRIB MISC ($921,250)($938,100)($986,462)($1,024,759)3.88% 724002 - PENSION EE CONTRIB SAFETY ($2,547,246)($2,489,159)($2,806,152)($2,496,407)-11.04% 725001 - PENSION UAL REQUIRED MISC $1,688,176 $1,744,318 $1,799,986 $1,811,533 0.64% 725002 - PENSION UAL REQUIRED SAFETY $8,830,861 $9,844,078 $10,170,492 $10,090,063 -0.79% 725003 - PENSION UAL DISCRETIONARY MISC $565,358 $655,319 $297,947 $573,747 92.57% 725004 - PENSION UAL DISCRETIONARY SFTY $2,974,073 $3,696,770 $1,683,493 $3,195,716 89.83% 727003 - CELL PHONE STIPEND $78,241 $80,079 $85,440 $85,440 0.00% 727004 - RHS $2.50 CONTRIBUTION $390,956 $306,118 $293,454 $270,119 -7.95% 727012 - LIFE INSURANCE $23,418 $23,091 $22,426 $24,585 9.63% 727013 - EMP ASSISTANCE PROGRAM $4,431 $4,382 $4,566 $4,640 1.63% 727015 - UNEMPLOYMENT EXPENSE $10,287 $15,014 $0 $0 0.00% 727016 - MEDICARE FRINGES $451,612 $447,801 $491,638 $488,396 -0.66% 727018 - PORAC RET MED TRUST $225,958 $220,638 $231,631 $234,000 1.02% 727019 - SURVIVOR BENEFIT $13,989 $14,777 $0 $0 0.00% POLICE SUMMARY BY ACCOUNT DETAIL 129 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change POLICE SUMMARY BY ACCOUNT DETAIL 727020 - DEFERRED COMP CITY CONTRIB $331,089 $412,994 $591,906 $605,659 2.32% 728003 - COMPENSATED ABSENCES $830,392 $840,578 $859,208 $878,611 2.26% 74 - OTHER PAYS $4,211,241 $3,494,791 $2,595,522 $3,652,003 40.70% 713001 - OVERTIME MISC & 1/2 TIME $843,031 $826,068 $536,010 $800,900 49.42% 713002 - OVERTIME SAFTY & 1/2 TIME $3,161,877 $2,910,117 $1,859,512 $2,651,103 42.57% 713008 - CALL BACK PAY $0 $809 $0 $0 0.00% 713035 - OT GRANT REIMBURSED $0 ($447,466)$0 $0 0.00% 715004 - SALARY REIMBURSEMENT $206,333 $205,263 $200,000 $200,000 0.00% MAINTENANCE & OPERATIONS $4,584,942 $4,531,609 $5,132,029 $5,353,022 4.31% 81 - CONTRACT SERVICES $1,704,253 $1,662,529 $2,089,251 $2,210,102 5.78% 811004 - EQUIPMENT RENTAL $34,447 $34,061 $37,282 $38,245 2.58% 811008 - SERVICES PROFESSIONAL $935,775 $778,177 $1,124,645 $1,162,190 3.34% 811012 - SERVICES JANITORIAL $111,614 $147,502 $137,723 $175,000 27.07% 811025 - CONTRACT SERVICES HELICOPTER $379,775 $496,772 $530,000 $569,750 7.50% 811027 - SERVICES CITY PRINT CONTRACT $19,824 $8,685 $15,416 $15,416 0.00% 811035 - COMPUTER CONSULTANTS $5,665 $1,020 $6,108 $6,108 0.00% 811047 - ANIMAL SHELTER CONTRACTS $139,130 $118,669 $156,070 $161,386 3.41% 841060 - OTHER AGENCY FEES $78,024 $77,645 $82,007 $82,007 0.00% 82 - GRANT OPERATING $3,222 $102 $0 $0 0.00% 821005 - EMPG GRANT EXPENSES $3,222 $102 $0 $0 0.00% 83 - UTILITIES $387,771 $401,732 $388,399 $400,837 3.20% 831001 - TELECOMM DATALINES $201,346 $210,614 $193,167 $193,167 0.00% 831002 - UTILITIES TELEPHONE $29,036 $23,006 $33,858 $33,858 0.00% 831003 - UTILITIES NATURAL GAS $4,766 $5,382 $5,000 $6,500 30.00% 831004 - UTILITIES ELECTRICITY $145,301 $157,312 $149,062 $160,000 7.34% 831005 - UTILITIES WATER $7,322 $5,418 $7,312 $7,312 0.00% 84 - SUPPLIES & MATERIALS $684,120 $662,914 $575,022 $575,022 0.00% 841001 - STEP UP PRGM (PD)$0 $307 $0 $0 0.00% 841007 - SUPPLIES OFFICE NOC $51,222 $50,728 $66,215 $66,215 0.00% 841010 - SUPPLIES COPY MACHINE $10,521 $9,422 $13,000 $13,000 0.00% 841011 - SUPPLIES AUTO PARTS EXPENSE $73,232 $81,055 $59,995 $59,995 0.00% 841013 - EOC EXPENSES $579 $457 $0 $0 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $173,505 $131,303 $130,633 $130,633 0.00% 841016 - CERT PROGRAM SUPPLIES $93 $0 $0 $0 0.00% 841020 - PRISIONER CUSTODY EXPENSE $30,145 $33,324 $42,500 $42,500 0.00% 841022 - PHOTO EXPENSE $0 $3,763 $3,500 $3,500 0.00% 841023 - SHOOTING RANGE SUPPLIES $104,730 $58,244 $62,800 $62,800 0.00% 841024 - S.W.A.T. SUPPLIES $50,651 $89,734 $51,623 $51,623 0.00% 841025 - CANINE SUPPLIES $7,601 $35,250 $12,590 $12,590 0.00% 130 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change POLICE SUMMARY BY ACCOUNT DETAIL 841044 - TOOLS INSTRUMENTS ETC $6,403 $907 $500 $500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $122,127 $128,828 $82,666 $82,666 0.00% 841065 - COMPUTER SUPPLY MEMORY/HD $23,808 $18,988 $24,000 $24,000 0.00% 841070 - ANIMAL SHELTER SUPPLIES $20,991 $20,565 $25,000 $25,000 0.00% 841071 - HOMELESS ASSISTANCE $8,513 $40 $0 $0 0.00% 85 - MAINTENANCE & REPAIR $729,608 $681,962 $819,848 $885,540 8.01% 841014 - SUPPLIES JANITORIAL NOC $14,803 $9,870 $13,000 $13,000 0.00% 851007 - AUTOMOTIVE FUEL/WASH $353,549 $326,992 $326,435 $382,000 17.02% 851008 - AUTO EXTERIOR MAINT $69,943 $69,652 $87,768 $87,768 0.00% 851009 - COLLISION CONTINGNCY FUND $37,147 $58,989 $72,000 $72,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT $63,480 $59,820 $78,397 $88,397 12.76% 851013 - PRINTER MAINT/SUPPLIES $20,378 $26,064 $38,150 $38,150 0.00% 851016 - MAINT & REPAIR BUILDING $156,318 $116,718 $189,101 $189,228 0.07% 851037 - MAINT & REPAIR NOC $0 $0 $1,477 $1,477 0.00% 851047 - MAINT COMP HARDWARE $372 $0 $0 $0 0.00% 851066 - SEWER USE FEE/PROP TAX $13,343 $13,343 $13,186 $13,186 0.00% 851072 - SEWER FEES: FIXED + USE $276 $515 $333 $333 0.00% 86 - TRAVEL & TRAINING $228,900 $237,410 $318,231 $336,111 5.62% 861001 - TRAVEL & MEETINGS NOC $16,167 $7,890 $17,770 $20,650 16.21% 861003 - TRAINING $126,396 $112,540 $151,343 $151,343 0.00% 861004 - TRAINING POST $77,433 $106,692 $136,991 $136,991 0.00% 861005 - TRAINING CITY WIDE $3,976 $3,903 $5,514 $5,514 0.00% 861007 - STANDRDS FOR TRNING & CORRTN $4,929 $1,737 $6,613 $6,613 0.00% 861009 - PEER SUPPORT PROGRAM $0 $4,649 $0 $15,000 0.00% 87 - GENERAL EXPENSES $847,068 $884,960 $941,279 $945,410 0.44% 871002 - ADVERT & PUB RELATIONS $37,334 $24,283 $31,945 $31,945 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $11,415 $19,772 $35,000 $35,000 0.00% 871004 - PUBLICATIONS & DUES NOC $14,065 $12,927 $22,363 $22,363 0.00% 871006 - UNIFORM EXPENSE $192,194 $191,161 $186,473 $186,473 0.00% 871017 - SOFTWARE LICENSE RENEWAL $356,376 $448,452 $396,775 $400,906 1.04% 871018 - HARDWARE MONITOR/PRINTER $26,829 $3,390 $27,000 $27,000 0.00% 871019 - NETWORK EQUIPMENT $22,685 $35,923 $37,996 $37,996 0.00% 871020 - PC REPLACEMENT $175,708 $129,442 $188,270 $188,270 0.00% 871021 - HARDWARE MAINTENANCE $10,462 $19,611 $15,457 $15,457 0.00% INTERNAL SERVICE CHARGE $6,933,260 $7,499,448 $6,549,120 $7,717,038 17.83% 88 - INTERNAL SVC CHARGE $6,933,260 $7,499,448 $6,549,120 $7,717,038 17.83% 881002 - NON CAPITAL EQUIPMENT $94,297 $141,445 $141,445 $179,945 27.22% 881003 - VEHICLE REPLACE ISF $367,000 $550,500 $550,500 $800,000 45.32% 881004 - IT ISF OPERATING CHARGE $501,314 $522,679 $565,487 $689,996 22.02% 881005 - IT ISF REPLACEMENT CHARGE $545,716 $454,783 $476,731 $472,577 -0.87% 131 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change POLICE SUMMARY BY ACCOUNT DETAIL 881010 - WORKERS' COMP ISF MISC $583,649 $549,955 $342,055 $1,204,670 252.19% 881011 - WORKERS' COMP ISF SAFETY $1,491,095 $1,442,944 $896,075 $778,758 -13.09% 881012 - GENERAL LIABILITY INSURANCE $1,644,164 $1,596,168 $1,167,773 $2,247,418 92.45% 881013 - UNINSURED CLAIMS CHARGE $482,153 $687,393 $855,472 $0 -100.00% 881014 - ANNUAL OPEB CHARGE $1,223,872 $1,553,581 $1,553,581 $1,295,069 -16.64% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $48,605 0.00% CAPITAL EXPENDITURES $27,237 $6,620 $7,695 $7,695 0.00% 90 - CAPITAL EXPENDITURES $27,237 $6,620 $7,695 $7,695 0.00% 911006 - FITNESS EQUIPMENT $4,126 $5,222 $5,000 $5,000 0.00% 911024 - EQUIPMENT N.O.C.$3,301 $1,398 $2,695 $2,695 0.00% 911039 - OFFICE FURNITURE/FIXTURES $19,810 $0 $0 $0 0.00% Grand Total $65,378,481 $66,897,763 $67,601,926 $71,890,304 6.34% 132 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 1050061 - FEDERAL DEPT OF JUSTICE 18,633 22,894 65,000$ 65,000$ 0.00% 1050062 - FED/DOJ ENFORCEMNT - 222,547 -$ -$ 0.00% 1050063 - FED/TREASURY DEPT - 127,980 -$ -$ 0.00% Grand Total 18,633 373,421 65,000$ 65,000$ 0.00% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS - 178,254 $0 $0 0.00% 74 - OTHER PAYS - 178,254 $0 $0 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME - 178,254 $0 $0 0.00% MAINTENANCE & OPERATIONS 18,633 22,894 $65,000 $65,000 0.00% 81 - CONTRACT SERVICES - 18,162 $0 $0 0.00% 811004 - EQUIPMENT RENTAL - 18,162 $0 $0 0.00% 84 - SUPPLIES & MATERIALS 8,833 4,732 $50,000 $50,000 0.00% 841001 - STEP UP PRGM (PD)8,833 4,732 $10,000 $10,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC - - $40,000 $40,000 0.00% ASSET FORFEITURE FUND ASSET FORFEITURE SUMMARY BY ACCOUNT TYPE $3 7 3 K $6 5 K $6 5 K $.0 M $.1 M $.1 M $.2 M $.2 M $.3 M $.3 M $.4 M $.4 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 133 86 - TRAVEL & TRAINING 9,800 - $15,000 $15,000 0.00% 861003 - TRAINING 9,800 - $15,000 $15,000 0.00% CAPITAL EXPENDITURES - 172,273 $0 $0 0.00% 90 - CAPITAL EXPENDITURES - 172,273 $0 $0 0.00% 911024 - EQUIPMENT N.O.C.- 172,273 $0 $0 0.00% Grand Total 18,633 373,421 $65,000 $65,000 0.00% 134 NEWPORT BEACH POLICE DEPARTMENT FY 2022-23 FLEET EQUIPMENT REPLACEMENT Contact: Lt. Dave Miner FLEET Unit # Year Make Model Current Mileage Projected Mileage Replacement Make Replacement Model Vehicle Replacement Cost Cost Sales Rev (offset) Upfit Cost Total Requested (Vehicle Replacement + Upfit Cost) 1844 2014 FORD TAURUS 73415 85415 FORD EXPLORER 40,945$ 1,500$ 5,000$ 45,945$ 1917 2014 FORD TAURUS 74774 86774 FORD EXPLORER 40,945$ 1,500$ 5,000$ 45,945$ 1919 2017 DODGE DURANGO 76190 94180 DODGE DURANGO 45,255$ 1,500$ 5,000$ 50,255$ 1935 2016 FORD EXPLORER 69296 81296 FORD EXPLORER 45,255$ 1,500$ 5,000$ 50,255$ 2004 2016 FORD INTERCEPTOR 69321 79321 FORD INTERCEPTOR 45,255$ 1,500$ 17,500$ 62,755$ 2024 2018 FORD INTERCEPTOR 73240 83240 FORD INTERCEPTOR 45,255$ 1,500$ 17,500$ 62,755$ 2025 2018 FORD INTERCEPTOR 78298 88298 FORD INTERCEPTOR 45,255$ 1,500$ 17,500$ 62,755$ 2054 2019 FORD INTERCEPTOR 69361 79361 FORD INTERCEPTOR 45,255$ 1,500$ 17,500$ 62,755$ 2058 2019 FORD INTERCEPTOR 70606 80606 FORD INTERCEPTOR 45,255$ 1,500$ 17,500$ 62,755$ 2066 2019 FORD INTERCEPTOR 70864 80864 FORD INTERCEPTOR 45,255$ 1,500$ 17,500$ 62,755$ 2067 2019 FORD INTERCEPTOR 73096 83096 FORD INTERCEPTOR 45,255$ 1,500$ 17,500$ 62,755$ 2129 2016 BMW R1200RTP 72000 83096 BMW R1250RTP 29,631$ 1,500$ 4,000$ 33,631$ 2150 2016 TOYOTA TACOMA 72022 83096 FORD RANGER 32,325$ 1,500$ 6,000$ 38,325$ 2144 2008 CHEVY MALIBU 48500 83096 HONDA ODYSSEY 43,100$ 1,500$ 3,000$ 46,100$ NEW BMW R1250RTP 29,631$ 1,500$ 15,000$ 44,631$ Total Fleet & Upfitting 794,373$ EQUIPMENT Total 35,000$ 150,000$ 305,000$ Total Equipment Replacement 490,000$ Total Fleet & Equipment Replacement 1,284,373$ Lenco BearCat Maintenance (bullet-proof glass replacement & paint repair) Bodyworn Camera/Mobile Video System First-Year Costs Bodyworn Camera/Mobile Video System Ongoing/Annual Subscription Costs 135 THIS PAGE IS LEFT INTENTIONALLY BLANK 136 1HZSRUW%HDFKLVFRPPLWWHGWRDKLJKTXDOLW\RIOLIHE\SURYLGLQJDQGPDLQWDLQLQJHVVHQWLDO LQIUDVWUXFWXUHDQGSXEOLFIDFLOLWLHVΖWLVRXUPLVVLRQWRSUHVHUYHDQGSURWHFWWKH&LW\ȇ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Ζ&:25.6 0Ζ66Ζ2167$7(0(17 3URWHFWLQJDQGSURYLGLQJTXDOLW\SXEOLFLPSURYHPHQWVDQGVHUYLFHV 29(59Ζ(: 137 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01080005 - PUBLIC WORKS ADMIN 1,801,701$ 1,997,295$ 1,993,919$ 2,126,665$ 6.66% 0108011 - WQ/CONSERVATION/ENVIRONMENTAL 1,149,973$ 1,209,569$ 1,206,011$ 1,221,339$ 1.27% 0108012 - TRAFFIC & TRANSPORTATION 3,305,454$ 3,284,285$ 3,504,819$ 3,377,121$ -3.64% 0108031 - PARKS 8,214,298$ 8,751,245$ 8,403,950$ 8,939,213$ 6.37% 0108032 - TREES 2,212,646$ 2,280,457$ 2,287,081$ 2,361,967$ 3.27% 0108041 - FACILITY MAINTENANCE 2,922,807$ 3,387,142$ 3,356,060$ 3,768,165$ 12.28% 0108051 - REFUSE 5,787,389$ 6,002,466$ 9,299,972$ 9,811,234$ 5.50% 0108061 - STREETS/ASPHALT 6,161,870$ 5,925,057$ 6,265,211$ 7,047,277$ 12.48% 01080801 - ENGINEERING SERVICES 4,498,789$ 4,407,480$ 4,369,830$ 5,181,810$ 18.58% 01080807 - MOD ADMIN 911,783$ 792,038$ 618,384$ 563,131$ -8.94% 10080802 - TIDELANDS MANAGEMENT 295,939$ 367,325$ 449,027$ 455,147$ 1.36% 7529031 - EQUIPMENT MAINTENANCE 2,118,616$ 2,040,127$ 2,101,035$ 2,108,019$ 0.33% 7529032 - EQUIPMENT PURCHASING 2,727,465$ 2,915,738$ 1,281,009$ 1,455,384$ 13.61% Grand Total 42,108,729$ 43,360,223$ 45,136,307$ 48,416,471$ 7.27% PUBLIC WORKS DEPARTMENT $44.9 M, 18.34% $199.7 M, 81.66% % of General Fund Budget Public Works Department Other General Fund Departments $8,335,244 $2,610,630 $2,304,053 $2,042,824 $1,565,000 $951,490 $888,141 $850,763 $610,925 $561,566 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 23 138 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 92.00 92.00 94.00 Part-Time (FTE)7.55 11.43 14.05 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay2.00 2.00 167,003 0 63,066 230,069Administrative Manager 1.00 1.00 164,127 0 41,600 205,7263.00 3.00 544,485 0 125,242 669,727City Traffic Engineer 1.00 1.00 181,985 0 43,199 225,1848.00 9.00 1,166,427 3,060 326,193 1,495,680Civil Engineer - Principal 1.00 1.00 173,278 0 42,344 215,622Civil Engineer - Senior 6.00 6.00 925,635 1,020 240,032 1,166,687Concrete Finisher 1.00 1.00 82,530 220 30,832 113,583Construction Inspection Supervisor 1.00 1.00 126,501 0 41,005 167,506Department Assistant 1.00 1.00 72,446 0 31,615 104,0611.00 1.00 191,405 0 43,883 235,289Deputy Public Works Director/City Engineer 1.00 1.00 224,462 0 45,591 270,0532.00 2.00 178,467 275 68,256 246,997Engineer - Associate 1.00 1.00 126,938 0 37,188 164,1271.00 1.00 72,160 0 29,838 101,997Equipment Mechanic II 3.00 3.00 252,432 4,045 98,492 354,9691.00 1.00 92,173 0 32,711 124,883Equipment Operator I 3.00 3.00 224,859 385 93,427 318,6717.00 7.00 544,787 1,890 225,537 772,214Facilities Maintenance Technician 3.00 3.00 247,591 220 97,390 345,201Groundworker II 1.00 0.00 0 0 0 0Maintenance Worker I 4.00 4.00 246,761 0 115,348 362,109Maintenance Worker II 9.00 10.00 643,310 1,425 288,046 932,781Management Analyst - Senior 3.00 3.00 374,779 0 105,972 480,7511.00 1.00 91,326 0 31,320 122,646Permit Technician II 2.00 2.00 194,064 840 67,181 262,0847.00 7.00 641,278 2,415 235,558 879,251Public Works Director 1.00 1.00 252,108 0 54,967 307,0741.00 1.00 151,211 0 37,551 188,761Public Works Inspector I 0.00 1.00 99,331 0 30,945 130,2772.00 2.00 213,548 0 68,440 281,988Public Works Inspector - Senior 2.00 2.00 221,565 0 70,524 292,0891.00 1.00 90,230 0 33,549 123,779Superintendent3.00 3.00 456,948 0 119,408 576,3576.00 6.00 603,388 2,845 198,270 804,502Water Conservation Coordinator 1.00 1.00 111,390 0 36,610 148,000 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay Code Enforcement Officer I 1.50 1.50 91,499 0 5,316 96,815 Engineer, Associate - PT 1.30 1.90 202,480 0 25,077 227,557 Intern 1.00 1.00 40,149 0 2,088 42,236 Office Assistant 0.75 0.75 41,259 0 2,145 43,405 Public Works Technical Aide 2.85 2.85 117,785 0 6,125 123,910 Maintenance Aide PT 4.03 6.05 196,029 0 11,028 207,057 10,840,127 18,640 3,302,908 14,161,675 Deputy Public Works Director - Municipal Operation E & I Specialist Equipment Mechanic I Equipment Mechanic - Senior PUBLIC WORKS PERSONNEL Administrative Assistant Assistant City Engineer Civil Engineer - Associate Public Works Finance/Administrative Manager Public Works Inspector II Records Specialist Supervisor Equipment Operator II Management Assistant Crew Chief 139 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $15,366,882 $15,563,029 $16,307,762 $17,683,511 8.44% 70 - REGULAR SALARIES $9,262,809 $9,291,533 $10,101,710 $10,779,128 6.71% 71 - SPECIAL PAYS $24,292 $24,742 $29,530 $25,785 -12.68% 72 - BENEFITS $5,703,502 $5,839,558 $5,818,217 $6,469,857 11.20% 74 - OTHER PAYS $376,279 $407,195 $358,305 $408,741 14.08% MAINTENANCE & OPERATIONS $19,573,078 $21,170,823 $23,707,029 $24,928,309 5.15% 81 - CONTRACT SERVICES $10,506,618 $11,443,108 $10,897,000 $11,012,535 1.06% 83 - UTILITIES $1,472,888 $1,831,094 $1,360,984 $1,952,550 43.47% 84 - SUPPLIES & MATERIALS $1,183,546 $1,286,710 $1,233,449 $1,260,345 2.18% 85 - MAINTENANCE & REPAIR $6,305,399 $6,501,069 $10,095,126 $10,581,558 4.82% 86 - TRAVEL & TRAINING $33,534 $17,443 $39,675 $40,525 2.14% 87 - GENERAL EXPENSES $71,094 $91,399 $80,796 $80,796 0.00% INTERNAL SERVICE CHARGE $4,133,372 $3,452,250 $3,464,907 $3,660,439 5.64% 88 - INTERNAL SVC CHARGE $4,133,372 $3,452,250 $3,464,907 $3,660,439 5.64% CAPITAL EXPENDITURES $3,035,396 $3,174,121 $1,656,609 $2,144,212 29.43% 90 - CAPITAL EXPENDITURES $3,035,396 $3,174,121 $1,656,609 $2,144,212 29.43% Grand Total $42,108,729 $43,360,223 $45,136,307 $48,416,471 7.27% PUBLIC WORKS SUMMARY BY ACCOUNT TYPE $1 5 . 4 M $1 9 . 6 M $1 5 . 6 M $2 1 . 2 M $1 6 . 3 M $2 3 . 7 M $1 . 7 M $1 7 . 7 M $2 4 . 9 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY 23 Adopted 140 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $15,366,882 $15,563,029 $16,307,762 $17,683,511 8.44% 70 - REGULAR SALARIES $9,262,809 $9,291,533 $10,101,710 $10,779,128 6.71% 711001 - SALARIES MISCELLANEOUS $9,022,644 $9,076,089 $9,579,039 $10,150,927 5.97% 711003 - SALARIES PART TIME $240,165 $215,443 $522,671 $628,201 20.19% 71 - SPECIAL PAYS $24,292 $24,742 $29,530 $25,785 -12.68% 712003 - NIGHT DIFFERENTIAL MISC $0 $0 $750 $750 0.00% 712004 - CERTIFICATION PAY $19,604 $19,328 $23,380 $19,635 -16.02% 712006 - BILINGUAL PAY $4,688 $5,415 $5,400 $5,400 0.00% 72 - BENEFITS $5,703,502 $5,839,558 $5,818,217 $6,469,857 11.20% 721001 - CAFETERIA ALLOWANCE FT $1,873,753 $1,845,706 $2,062,620 $2,113,872 2.48% 722001 - PENSION EE NORMAL COST MISC $851,985 $863,823 $926,161 $940,085 1.50% 723002 - PENSION ER NORMAL COST MISC $687,489 $765,631 $790,676 $839,916 6.23% 723004 - RETIREMENT PART TIME/TEMP $4,077 $1,146 $4,298 $23,558 448.16% 724001 - PENSION EE CONTRIB MISC ($1,187,133)($1,189,662)($1,290,857)($1,353,396)4.84% 725001 - PENSION UAL REQUIRED MISC $2,026,710 $2,182,907 $2,252,576 $2,392,485 6.21% 725003 - PENSION UAL DISCRETIONARY MISC $678,733 $820,090 $372,863 $757,746 103.22% 725010 - PERS ARREARS MISC $13,101 $0 $0 $0 0.00% 727001 - CAR ALLOWANCE $12,017 $12,033 $12,000 $12,000 0.00% 727003 - CELL PHONE STIPEND $42,032 $42,236 $48,300 $44,880 -7.08% 727004 - RHS $2.50 CONTRIBUTION $141,356 $112,002 $104,596 $131,075 25.31% 727012 - LIFE INSURANCE $9,121 $8,995 $9,231 $9,975 8.06% 727013 - EMP ASSISTANCE PROGRAM $1,734 $1,711 $1,811 $1,860 2.73% 727015 - UNEMPLOYMENT EXPENSE $3,035 $2,593 $0 $0 0.00% 727016 - MEDICARE FRINGES $145,300 $146,167 $173,765 $187,219 7.74% 727019 - SURVIVOR BENEFIT $5,308 $5,698 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $5,637 $14,563 $18,402 $13,301 -27.72% 728003 - COMPENSATED ABSENCES $334,473 $332,330 $331,776 $355,282 7.09% 729015 - CONTRA PENSION EXP (GASB 68)$84,236 ($87,734)$0 $0 0.00% 729016 - CONTRA OPEB EXP (GASB 75)($29,462)($40,675)$0 $0 0.00% 74 - OTHER PAYS $376,279 $407,195 $358,305 $408,741 14.08% 713001 - OVERTIME MISC & 1/2 TIME $327,394 $361,956 $305,663 $356,099 16.50% 713008 - CALL BACK PAY $14,687 $14,595 $9,150 $9,150 0.00% 713009 - STAND BY PAY $33,202 $29,494 $43,492 $43,492 0.00% 715002 - CATASTROPHIC LEAVE $996 $1,151 $0 $0 0.00% MAINTENANCE & OPERATIONS $19,573,078 $21,170,823 $23,707,029 $24,928,309 5.15% 81 - CONTRACT SERVICES $10,506,618 $11,443,108 $10,897,000 $11,012,535 1.06% 811004 - EQUIPMENT RENTAL $6,454 $5,200 $6,200 $6,200 0.00% 811008 - SERVICES PROFESSIONAL $869,756 $1,025,417 $921,987 $888,141 -3.67% 811010 - NPDES ADMINISTRATION $189,000 $198,341 $189,000 $219,000 15.87% 811011 - TMDL ADMINISTRATION $141,885 $166,150 $220,200 $190,000 -13.71% 811012 - SERVICES JANITORIAL $715,458 $931,943 $951,490 $951,490 0.00% 811014 - SERVICES NPT COAST REFUSE $741,164 $694,328 $0 $0 0.00% 811015 - SERVCES OTHER PRINT VENDOR $11,610 $20,801 $12,500 $14,500 16.00% PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 141 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 811017 - SERVICES CONTRACT $2,284,137 $2,430,894 $2,549,975 $2,610,630 2.38% 811018 - CONTRACT SERVICES MEDIANS $1,752,779 $1,916,715 $2,005,176 $2,042,824 1.88% 811020 - CONTRACT SERVICES PARK/FACILTY $2,387,014 $2,386,060 $2,305,053 $2,304,053 -0.04% 811026 - CONTRACT SERVICES CIVIC CENTER $208,230 $223,568 $250,672 $241,445 -3.68% 811027 - SERVICES CITY PRINT CONTRACT $2,141 $2,364 $4,163 $4,663 12.01% 811031 - BEACH TRASHCAN COLLECTION $591,756 $733,181 $850,763 $850,763 0.00% 811032 - STEAM CLEANING $258,887 $278,482 $267,568 $273,573 2.24% 811034 - CONTRACT STRIPING $142,848 $170,710 $159,071 $165,071 3.77% 841060 - OTHER AGENCY FEES $57,502 $56,149 $73,181 $65,181 -10.93% 851030 - TURF RENOVATION $145,998 $202,804 $130,000 $185,000 42.31% 83 - UTILITIES $1,472,888 $1,831,094 $1,360,984 $1,952,550 43.47% 831001 - TELECOMM DATALINES $4,587 $5,433 $6,600 $6,600 0.00% 831002 - UTILITIES TELEPHONE $5,582 $5,336 $4,000 $6,200 55.00% 831003 - UTILITIES NATURAL GAS $13,316 $14,616 $10,405 $19,000 82.60% 831004 - UTILITIES ELECTRICITY $284,332 $318,666 $321,360 $355,750 10.70% 831005 - UTILITIES WATER $1,165,071 $1,487,043 $1,018,619 $1,565,000 53.64% 84 - SUPPLIES & MATERIALS $1,183,546 $1,286,710 $1,233,449 $1,260,345 2.18% 841007 - SUPPLIES OFFICE NOC $13,718 $12,291 $17,440 $18,940 8.60% 841011 - SUPPLIES AUTO PARTS EXPENSE $313,199 $261,193 $305,000 $305,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $111,561 $177,207 $168,950 $169,450 0.30% 841026 - STREET CLEANING EXPENSE $2,634 $0 $3,000 $1,000 -66.67% 841029 - SAFETY EQUIPMENT $838 $1,939 $2,500 $2,500 0.00% 841032 - TRAFFIC SUPPLIES $12,971 $24,871 $17,700 $17,700 0.00% 841035 - SIGNS $64,824 $49,210 $47,000 $42,000 -10.64% 841036 - SIGN MATERIALS $0 $0 $0 $5,000 0.00% 841038 - INSCTCDES/HRBCDES/FNGCDES $0 $391 $0 $0 0.00% 841039 - PLANT MATERIALS $20,817 $24,234 $20,000 $30,000 50.00% 841041 - SOIL AMENDMENTS $17,150 $11,444 $17,500 $17,500 0.00% 841042 - ASPHALT MATERIALS $96,352 $111,141 $127,400 $127,400 0.00% 841043 - CONCRETE MATERIALS $68,321 $45,424 $65,000 $65,000 0.00% 841044 - TOOLS INSTRUMENTS ETC $45,180 $83,720 $65,250 $73,250 12.26% 841045 - CIVIC CTR START UP COSTS $31 $0 $0 $0 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $154,728 $205,095 $78,500 $79,500 1.27% 841055 - HAZARD MITIGATION $261,224 $278,550 $298,209 $306,105 2.65% 85 - MAINTENANCE & REPAIR $6,305,399 $6,501,069 $10,095,126 $10,581,558 4.82% 841014 - SUPPLIES JANITORIAL NOC $94,440 $107,152 $90,000 $90,000 0.00% 851006 - RESID REFUSE COLLECTION $4,160,688 $4,179,708 $7,944,594 $8,335,244 4.92% 851007 - AUTOMOTIVE FUEL/WASH $152,861 $150,269 $119,907 $173,307 44.53% 851010 - MAINT & REPAIR EQUIPMENT $537,135 $612,164 $548,954 $561,566 2.30% 851013 - PRINTER MAINT/SUPPLIES $5,794 $7,281 $4,675 $7,225 54.55% 851014 - MAINT & REPAIR DAMAGE $82,875 $136,695 $50,000 $60,000 20.00% 851015 - MAINT E COAST HIGHWAY $12 $0 $0 $0 0.00% 851016 - MAINT & REPAIR BUILDING $541,158 $589,745 $605,648 $610,925 0.87% 851031 - MAINT BBSC $17,553 $22,521 $23,760 $31,887 34.21% 851037 - MAINT & REPAIR NOC $52,542 $81,569 $103,769 $49,769 -52.04% 142 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 851038 - MAINT IRRIGATION REPAIR $221,976 $188,982 $138,190 $188,190 36.18% 851040 - MAINT DRNKNG FOU REPAIR $0 $319 $0 $5,000 0.00% 851041 - MAINT PIERS/FLOATS/DOCKS $81,724 $48,621 $65,000 $55,000 -15.38% 851042 - MAINTENANCE BEACHES $65,975 $65,226 $59,500 $59,500 0.00% 851045 - MAINT OUTSIDE LABOR $131,856 $185,480 $125,000 $129,500 3.60% 851046 - MAINT COMP SOFTWARE $7,321 $37,320 $15,700 $15,700 0.00% 851065 - NWP COAST REIMBURSEMENT $60,620 $0 $60,620 $60,620 0.00% 851066 - SEWER USE FEE/PROP TAX $49,586 $52,730 $50,876 $50,876 0.00% 851069 - DONATED BENCH & TREE PURCHASES $11,411 $11,870 $28,000 $18,000 -35.71% 851070 - MAINT/REPAIR MARINAS $13,240 $1,058 $30,000 $30,000 0.00% 851072 - SEWER FEES: FIXED + USE $16,634 $22,363 $15,184 $33,500 120.63% 851074 - ELECTRIC VEHICLE OPERATING $0 $0 $15,750 $15,750 0.00% 86 - TRAVEL & TRAINING $33,534 $17,443 $39,675 $40,525 2.14% 861001 - TRAVEL & MEETINGS NOC $14,829 $3,392 $19,775 $19,775 0.00% 861003 - TRAINING $18,705 $14,050 $19,900 $20,750 4.27% 87 - GENERAL EXPENSES $71,094 $91,399 $80,796 $80,796 0.00% 871001 - CERT & MEMBERSHIP $429 $768 $400 $400 0.00% 871002 - ADVERT & PUB RELATIONS $1,889 $9,505 $7,500 $9,000 20.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $6,206 $6,992 $7,900 $8,900 12.66% 871004 - PUBLICATIONS & DUES NOC $11,121 $15,693 $15,497 $15,497 0.00% 871006 - UNIFORM EXPENSE $30,547 $28,774 $36,779 $34,279 -6.80% 871017 - SOFTWARE LICENSE RENEWAL $20,850 $29,667 $12,720 $12,720 0.00% 871025 - HARBOR PIER PERMIT APPEAL $50 $0 $0 $0 0.00% INTERNAL SERVICE CHARGE $4,133,372 $3,452,250 $3,464,907 $3,660,439 5.64% 88 - INTERNAL SVC CHARGE $4,133,372 $3,452,250 $3,464,907 $3,660,439 5.64% 881001 - EQUIP MAINT ISF $556,789 $758,450 $694,625 $722,625 4.03% 881003 - VEHICLE REPLACE ISF $440,180 $636,097 $640,996 $806,259 25.78% 881004 - IT ISF OPERATING CHARGE $645,377 $686,092 $650,949 $632,231 -2.88% 881005 - IT ISF REPLACEMENT CHARGE $147,550 $129,043 $134,509 $122,687 -8.79% 881010 - WORKERS' COMP ISF MISC $385,852 $182,339 $161,949 $233,932 44.45% 881012 - GENERAL LIABILITY INSURANCE $1,135,623 $304,354 $247,558 $598,685 141.84% 881013 - UNINSURED CLAIMS CHARGE $335,267 $131,070 $309,515 $7,640 -97.53% 881014 - ANNUAL OPEB CHARGE $486,734 $624,805 $624,805 $516,452 -17.34% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $19,928 0.00% CAPITAL EXPENDITURES $3,035,396 $3,174,121 $1,656,609 $2,144,212 29.43% 90 - CAPITAL EXPENDITURES $3,035,396 $3,174,121 $1,656,609 $2,144,212 29.43% 911004 - COMPUTER EQUIPMENT $736 $11,291 $9,300 $9,300 0.00% 911008 - PUBLIC LANDSCAPE ENHANCEMENTS $264,318 $224,934 $307,000 $307,000 0.00% 911016 - ROLLING EQUIPMENT $2,514,537 $2,735,858 $873,000 $1,360,603 55.85% 911017 - CONTRACTED SET UP $34,078 $64,847 $31,009 $31,009 0.00% 911018 - SET UP SUPPLIES $258 $0 $0 $0 0.00% 911020 - EQUIPMENT RENOVATION $111,870 $94,184 $300,000 $300,000 0.00% 911021 - AQMD EQUIPMENT MANDATES $3,411 $0 $10,000 $10,000 0.00% 143 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 911022 - MOBILE DATA COMPUTING $0 $0 $15,000 $15,000 0.00% 911023 - SHOP EQUIPMENT $29,192 $17,195 $40,000 $40,000 0.00% 911024 - EQUIPMENT N.O.C.$74,327 $23,610 $61,000 $61,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES $2,669 $2,203 $10,300 $10,300 0.00% Grand Total $42,108,729 $43,360,223 $45,136,307 $48,416,471 7.27% 144 Department Org Unit Year Manufacturer Model Replacement Description Replacement Cost Revenue - Parking Lots 103032 0603 2011 Ford Escape Similar 26,250.00$ 2801 2018 Chevrolet Tahoe 4X4 SUV Ford F150 4X4 Super Crew 57,750.00$ 2833 2018 Toyota Tacoma Crew Cab 4x4 Similar 54,600.00$ 2837 2013 Ford F150 4X4 Super Cab Similar 63,000.00$ 2860 2017 Ford F150 4X4 Super Cab Similar 63,000.00$ 3388 2005 Utility Trailer Similar 15,750.00$ 3326 2005 Ford F350 Flat Bed lift gate Similar 68,250.00$ 3320 2002 Lee Boy Tack distributer Similar 21,000.00$ 3370 2000 Crafco Asphault Sealer Similar 57,750.00$ Harbor Department 10045451 2852 2007 Boston Whaler 19ft Patrol Boat 183,750.00$ 7706 2008 Ford F150 Truck 1/2 Ton Ext Cab Similar 36,750.00$ 7789 2006 Hi-Way Arrow Board Trailer Similar 15,750.00$ 3694 2007 Pump 8" De-water pump Similar 115,500.00$ 3696 2008 Pump 6" De- water pump Similar 63,000.00$ 3643 2012 Ford F250 Similar 57,750.00$ 9213 2009 Ford F250 4X4 Super Cab Similar 63,000.00$ 9240 2008 Ford F350 Service Ext Cab Flatbed Similar 42,000.00$ 9248 2009 Ford F250 Truck Similar 31,500.00$ 9278 2004 Multi Quip Light tower Similar 11,025.00$ 1,047,375.00$ Items to be Replaced CITYWIDE FY 23 Vehicle Replacement Report Fire Department - Marine Safety 1040406 Public Works - Field Maintenance 108061 Public Works - Parks 108031 Utilities - Storm Drains 109062 Utilities - Water 7019052 Total 145 THIS PAGE IS LEFT INTENTIONALLY BLANK 146 7KH5HFUHDWLRQDQG6HQLRU6HUYLFHV566'HSDUWPHQWFRQVLVWVRIWKUHHGLYLVLRQV $GPLQLVWUDWLRQ5HFUHDWLRQDQG6HQLRU6HUYLFHV8QGHUWKHJXLGDQFHRIWKH 'HSDUWPHQW'LUHFWRUWKH566'HSDUWPHQWLVUHVSRQVLEOHIRUWKHFUHDWLRQ FRRUGLQDWLRQDQGLPSOHPHQWDWLRQRIUHFUHDWLRQDODQGVRFLDORSSRUWXQLWLHVWKDW VHUYHDSRSXODWLRQUDQJLQJIURPLQIDQWVWRWKRVHLQWKHLUDGYDQFHG\HDUVΖQ DGGLWLRQWKHGHSDUWPHQWRYHUVHHVWKHXVHRISDUNVDQGIDFLOLWLHVZKLOHDOVR SOD\LQJDUROHDWWKH%DFN%D\6FLHQFH&HQWHUDQGDQXPEHURIQDWXUDOVSDFHVDQG VHQVLWLYHPDULQHKDELWDWVWKURXJKRXWWKH&LW\7KH2DVLV6HQLRU&HQWHUIRFXVHVRQ VHUYLQJWKHVHQLRUFRPPXQLW\RIIHULQJSURJUDPVWRHQULFKVHQLRUOLIHSUHYHQW LVRODWLRQDQGFUHDWHSRVLWLYHVXFFHVVIXODJLQJH[SHULHQFHV:LWKDOOSURJUDPVWKH EDFNERQHRIWKH'HSDUWPHQWȇVVXFFHVVLVWKHODUJHYROXPHRISDUWWLPHVWDIIDQG LQGHSHQGHQWFRQWUDFWRUVLQWKHILHOGVHUYLQJWKHFRPPXQLW\DVZHOODVQXPHURXV YROXQWHHUVZKRMRLQXVRQDGDLO\EDVLVWRIXOILOORXUPLVVLRQ7KHVHGHGLFDWHG LQGLYLGXDOVFRPELQHGZLWKWKHIXOOWLPHVWDIIIRUPDXQLILHGWHDPWKDWLVWDOHQWHG VNLOOHGDQGVHUYLFHRULHQWHG 5(&5($7Ζ21 6(1Ζ256(59Ζ&(6 0Ζ66Ζ2167$7(0(17 7RHQKDQFHWKHTXDOLW\RIOLIHE\ SURYLGLQJGLYHUVHRSSRUWXQLWLHVLQVDIH DQGZHOOPDLQWDLQHGIDFLOLWLHVRSHQ VSDFHVDQGSDUNV:HSOHGJHWRUHVSRQG WRFRPPXQLW\QHHGVE\FUHDWLQJTXDOLW\ HGXFDWLRQDOHQYLURQPHQWDO UHFUHDWLRQDOFXOWXUDODQGVRFLDO SURJUDPVIRUSHRSOHRIDOODJHV 29(59Ζ(: 147 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01070005 - RECREATION ADMIN 1,192,077$ 1,343,954$ 1,374,559$ 1,453,175$ 5.72% 0107010 - PROGRAM SUPPORT 2,429,292$ 2,518,531$ 2,473,558$ 2,510,009$ 1.47% 0107011 - FEE BASED CLASSES 310,721$ 245,704$ 395,411$ 397,411$ 0.51% 0107012 - ADULT SPORTS 287,452$ 255,669$ 373,112$ 359,939$ -3.53% 0107013 - YOUTH SPORTS 11,100$ 34,740$ 40,758$ 40,758$ 0.00% 0107014 - YOUTH PROGRAMS 579,013$ 759,924$ 694,127$ 669,095$ -3.61% 0107015 - PRESCHOOL PROGRAMS 71,667$ 49,005$ 102,592$ 106,025$ 3.35% 0107016 - NATURAL RESOURCES 161,732$ 104,651$ 200,649$ 201,193$ 0.27% 0107017 - SPECIAL EVENTS 36,036$ 5,459$ 55,600$ 55,600$ 0.00% 0107018 - PARK PATROL 396,649$ 425,741$ 464,307$ 452,075$ -2.63% 0107019 - AQUATICS 233,238$ 182,772$ 283,265$ 299,026$ 5.56% 0107020 - NEWPORT COAST COMMUNITY CENTER 832,318$ 658,229$ 928,174$ 914,727$ -1.45% 0107021 - COMMUNITY YOUTH CENTER 344,117$ 292,906$ 381,803$ 405,978$ 6.33% 0107022 - CIVIC CENTER RENTALS 64,185$ 46,839$ 57,247$ 64,165$ 12.09% 0107023 - MARINA PARK 1,596,376$ 1,472,760$ 1,624,350$ 1,674,321$ 3.08% 0107024 - FACILITY MAINT & OPERATIONS 483,597$ 454,690$ 592,975$ 651,156$ 9.81% 0107025 - 16TH STREET COMMUNITY CENTER 122,850$ 78,950$ -$ -$ 0.00% 0107031 - OASIS 1,715,205$ 1,425,035$ 1,975,026$ 1,996,522$ 1.09% 0107032 - OASIS FITNESS CENTER 388,091$ 262,982$ 515,927$ 506,292$ -1.87% 0107033 - OASIS TRANSPORTATION 765,316$ 788,960$ 827,057$ 870,510$ 5.25% 16470 - FiiN Rec Support 36,026$ -$ 147,000$ 147,000$ 0.00% Grand Total 12,057,056$ 11,407,501$ 13,507,496$ 13,774,977$ 1.98% RECREATION DEPARTMENT $13.6 M, 5.57% $230.9 M, 94.43% % of General Fund Budget Recreation Department Other General Fund Departments $1,349,918 $681,987 $414,462 $315,792 $242,343 $193,130 $184,283 $169,643 $164,860 $72,777 CONTRACT RSS INSTRUCTORS SERVICES PROFESSIONAL SURF CONTRACT INSTRUCTORS SPECIAL DEPT SUPPLIES NOC SERVICES JANITORIAL TIDELANDS INSTRUCT PYMTS UTILITIES ELECTRICITY MAINT & REPAIR BUILDING OFFICE SUPPLY CITY PRINTING MAINT & REPAIR NOC Top Non-Personnel Budgeted Items - FY 23 148 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 RECREATION & SENIOR SERVICES PERSONNEL FY 21 FY 22 FY 23 Full-Time 42.00 42.00 43.50 Part-Time (FTE)38.00 39.43 38.48 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 76,671 0 30,079 106,7501.00 1.00 106,874 0 39,125 145,9992.00 2.00 128,426 0 58,666 187,0921.00 1.00 182,157 0 43,297 225,4541.00 1.00 82,530 0 32,844 115,3743.00 3.00 195,428 0 95,653 291,082Fiscal Clerk - Senior 0.00 0.50 33,019 0 13,617 46,6361.00 1.00 58,827 0 28,935 87,7621.00 1.00 89,318 0 31,545 120,8633.00 4.00 201,212 0 107,974 309,1851.00 1.00 64,404 0 29,568 93,9721.00 1.00 72,276 0 31,807 104,0831.00 1.00 238,506 0 53,562 292,0694.00 4.00 529,555 0 152,338 681,8938.00 8.00 575,456 0 244,988 820,4449.00 9.00 839,170 0 301,384 1,140,5544.00 4.00 257,732 495 122,480 380,706 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 1.08 1.53 79,549 0 5,919 85,468 0.50 0.00 0 0 0 0 1.58 1.58 57,738 0 3,002 60,740 2.50 1.60 82,550 0 4,516 87,066 2.15 2.15 108,243 0 5,629 113,871 3.18 3.18 123,801 0 6,438 130,238 0.75 0.75 47,755 0 3,968 51,723 14.56 14.56 501,183 0 27,296 528,480 10.21 10.21 410,745 0 23,593 434,338 0.90 0.90 62,943 0 5,231 68,174 1.52 1.52 66,209 0 7,345 73,554 0.50 0.50 25,256 0 1,313 26,570 5,297,534 495 1,512,111 6,810,140 Deputy Recreation & Senior Services Director Administrative Assistant Department Assistant Office Assistant Budget Analyst Senior Services Van Driver Facilities Maintenance TechnicianFacilities Maintenance Worker II Groundsworker IIMarketing Specialist Park Patrol OfficerPark Patrol Officer - LeadRecreation & Senior Services Director Recreation CoordinatorRecreation & Senior Services Manager Recreation Supervisor Facilities Maintenance Worker II - PT Fiscal Clerk, Senior Marine Naturalist Interpreter Office Assistant - PT Park Patrol Officer - PT Senior Pool Lifeguard Senior Services Van Driver - PT Pool Swim Instructor Recreation Coordinator - PT Recreation Leader Recreation Leader, Senior Recreation Supervisor - PT 149 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $6,985,560 $7,309,337 $7,907,667 $8,105,876 2.51% 70 - REGULAR SALARIES $4,400,693 $4,541,290 $5,268,515 $5,328,289 1.13% 71 - SPECIAL PAYS $8,933 $8,562 $6,060 $10,395 71.53% 72 - BENEFITS $2,574,509 $2,759,184 $2,630,212 $2,764,311 5.10% 74 - OTHER PAYS $1,425 $301 $2,880 $2,881 0.02% MAINTENANCE & OPERATIONS $3,494,332 $2,545,521 $4,167,913 $4,249,491 1.96% 81 - CONTRACT SERVICES $2,604,575 $1,702,686 $2,903,975 $2,951,985 1.65% 83 - UTILITIES $214,532 $224,958 $226,593 $262,765 15.96% 84 - SUPPLIES & MATERIALS $332,747 $294,354 $545,095 $546,095 0.18% 85 - MAINTENANCE & REPAIR $258,742 $280,084 $387,087 $382,482 -1.19% 86 - TRAVEL & TRAINING $29,380 $3,786 $34,880 $34,880 0.00% 87 - GENERAL EXPENSES $54,356 $39,653 $70,283 $71,283 1.42% INTERNAL SERVICE CHARGE $1,539,304 $1,547,063 $1,363,877 $1,351,571 -0.90% 88 - INTERNAL SVC CHARGE $1,539,304 $1,547,063 $1,363,877 $1,351,571 -0.90% CAPITAL EXPENDITURES $37,860 $5,580 $68,039 $68,039 0.00% 90 - CAPITAL EXPENDITURES $37,860 $5,580 $68,039 $68,039 0.00% Grand Total $12,057,056 $11,407,501 $13,507,496 $13,774,977 1.98% RECREATION SUMMARY BY ACCOUNT TYPE $7 . 0 M $3 . 5 M $. 0 M $7 . 3 M $2 . 5 M $. 0 M $7 . 9 M $4 . 2 M $. 1 M $8 . 1 M $4 . 2 M $. 1 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY 23 Adopted 150 2020 2021 2022 2023 2023Account Type Actuals Actuals Adopted Adopted % ChangeSALARIES & BENEFITS $6,985,560 $7,309,337 $7,907,667 $8,105,876 2.51% 70 - REGULAR SALARIES $4,400,693 $4,541,290 $5,268,515 $5,328,289 1.13% 711001 - SALARIES MISCELLANEOUS $3,350,529 $3,431,979 $3,594,443 $3,731,562 3.81% 711003 - SALARIES PART TIME $1,050,164 $1,109,311 $1,674,073 $1,596,727 -4.62% 71 - SPECIAL PAYS $8,933 $8,562 $6,060 $10,395 71.53% 712003 - NIGHT DIFFERENTIAL MISC $384 $373 $0 $0 0.00% 712004 - CERTIFICATION PAY $624 $612 $660 $495 -25.00% 712006 - BILINGUAL PAY $7,925 $7,576 $5,400 $9,900 83.33% 72 - BENEFITS $2,574,509 $2,759,184 $2,630,212 $2,764,311 5.10% 721001 - CAFETERIA ALLOWANCE FT $862,328 $862,346 $942,732 $978,228 3.77% 721002 - CAFETERIA ALLOWANCE PT $26,873 $28,063 $0 $7,800 0.00% 722001 - PENSION EE NORMAL COST MISC $321,391 $342,127 $375,173 $355,534 -5.23% 723002 - PENSION ER NORMAL COST MISC $319,839 $359,608 $380,298 $369,445 -2.85% 723004 - RETIREMENT PART TIME/TEMP $16,568 $18,439 $31,746 $56,782 78.86% 724001 - PENSION EE CONTRIB MISC ($513,256)($523,430)($577,555)($561,330)-2.81% 725001 - PENSION UAL REQUIRED MISC $860,132 $958,565 $989,159 $936,965 -5.28% 725003 - PENSION UAL DISCRETIONARY MISC $288,051 $360,120 $163,733 $296,755 81.24% 727001 - CAR ALLOWANCE $4,827 $4,813 $4,800 $4,800 0.00% 727002 - WELNESS ALLOWANCE $754 $752 $750 $750 0.00% 727003 - CELL PHONE STIPEND $25,277 $26,809 $28,920 $26,040 -9.96% 727004 - RHS $2.50 CONTRIBUTION $91,669 $70,929 $66,113 $62,576 -5.35% 727012 - LIFE INSURANCE $4,270 $4,287 $4,330 $4,778 10.33% 727013 - EMP ASSISTANCE PROGRAM $815 $818 $827 $880 6.47% 727015 - UNEMPLOYMENT EXPENSE $68,827 $45,921 $0 $0 0.00% 727016 - MEDICARE FRINGES $69,976 $71,527 $90,685 $91,006 0.35% 727019 - SURVIVOR BENEFIT $4,009 $4,070 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $477 $901 $2,700 $2,700 0.00% 728003 - COMPENSATED ABSENCES $121,683 $122,521 $125,800 $130,605 3.82% 74 - OTHER PAYS $1,425 $301 $2,880 $2,881 0.02% 713001 - OVERTIME MISC & 1/2 TIME $1,425 $301 $2,880 $2,881 0.02% MAINTENANCE & OPERATIONS $3,494,332 $2,545,521 $4,167,913 $4,249,491 1.96% 81 - CONTRACT SERVICES $2,604,575 $1,702,686 $2,903,975 $2,951,985 1.65% 811008 - SERVICES PROFESSIONAL $424,362 $406,717 $681,029 $681,987 0.14% 811012 - SERVICES JANITORIAL $153,216 $151,414 $195,291 $242,343 24.09% 811027 - SERVICES CITY PRINT CONTRACT $31 $0 $4,162 $4,162 0.00% 811036 - CONTRACT RSS INSTRUCTORS $1,088,642 $376,239 $1,349,918 $1,349,918 0.00% 811046 - TIDELANDS INSTRUCT PYMTS $240,887 $109,822 $193,130 $193,130 0.00% 811050 - TENNIS CONTRACT INSTRUCTORS $61,302 $77,199 $65,983 $65,983 0.00% 811051 - SURF CONTRACT INSTRUCTORS $542,709 $506,816 $414,462 $414,462 0.00% 811053 - RENTAL PROPERTY $93,424 $74,479 $0 $0 0.00% 83 - UTILITIES $214,532 $224,958 $226,593 $262,765 15.96% 831001 - TELECOMM DATALINES $4,952 $5,104 $2,300 $6,800 195.65% 831002 - UTILITIES TELEPHONE $23,399 $20,427 $8,875 $21,050 137.18% 831003 - UTILITIES NATURAL GAS $6,500 $6,419 $8,160 $7,095 -13.05% 831004 - UTILITIES ELECTRICITY $140,346 $146,206 $168,129 $184,283 9.61% 831005 - UTILITIES WATER $39,334 $46,802 $38,129 $43,537 14.19% 831008 - UTILITIES SAILING CTR TIDELAND $0 $0 $1,000 $0 -100.00% RECREATION SUMMARY BY ACCOUNT DETAIL 151 2020 2021 2022 2023 2023Account Type Actuals Actuals Adopted Adopted % Change RECREATION SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS $332,747 $294,354 $545,095 $546,095 0.18% 841006 - OFFICE SUPPLY CITY PRINTING $98,158 $94,256 $164,860 $164,860 0.00% 841007 - SUPPLIES OFFICE NOC $18,749 $17,991 $29,375 $29,375 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $180,270 $128,984 $316,792 $315,792 -0.32% 841046 - SPECIAL DEPT EXPENSE NOC $34,937 $52,345 $33,268 $35,268 6.01% 841076 - BACK BAY SCIENCE CENTER M&O EX $633 $778 $800 $800 0.00% 85 - MAINTENANCE & REPAIR $258,742 $280,084 $387,087 $382,482 -1.19% 841014 - SUPPLIES JANITORIAL NOC $34,362 $33,053 $46,328 $46,328 0.00% 851007 - AUTOMOTIVE FUEL/WASH $33,813 $30,961 $35,010 $46,300 32.25% 851010 - MAINT & REPAIR EQUIPMENT $3,889 $9,355 $16,500 $16,500 0.00% 851013 - PRINTER MAINT/SUPPLIES $0 $0 $1,785 $1,785 0.00% 851016 - MAINT & REPAIR BUILDING $111,345 $122,634 $185,538 $169,643 -8.57% 851037 - MAINT & REPAIR NOC $40,386 $48,274 $72,777 $72,777 0.00% 851066 - SEWER USE FEE/PROP TAX $31,934 $31,934 $28,827 $28,827 0.00% 851072 - SEWER FEES: FIXED + USE $3,013 $3,872 $322 $322 0.00% 86 - TRAVEL & TRAINING $29,380 $3,786 $34,880 $34,880 0.00% 861001 - TRAVEL & MEETINGS NOC $8,893 ($43)$10,932 $10,932 0.00% 861003 - TRAINING $20,486 $3,829 $23,948 $23,948 0.00% 87 - GENERAL EXPENSES $54,356 $39,653 $70,283 $71,283 1.42% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $38,613 $20,522 $49,698 $49,698 0.00% 871004 - PUBLICATIONS & DUES NOC $7,676 $5,898 $6,165 $6,165 0.00% 871006 - UNIFORM EXPENSE $8,067 $13,233 $14,420 $15,420 6.93% INTERNAL SERVICE CHARGE $1,539,304 $1,547,063 $1,363,877 $1,351,571 -0.90% 88 - INTERNAL SVC CHARGE $1,539,304 $1,547,063 $1,363,877 $1,351,571 -0.90% 881001 - EQUIP MAINT ISF $82,699 $99,900 $106,000 $103,500 -2.36% 881003 - VEHICLE REPLACE ISF $84,655 $73,778 $70,130 $99,598 42.02% 881004 - IT ISF OPERATING CHARGE $463,173 $481,368 $341,881 $478,948 40.09% 881005 - IT ISF REPLACEMENT CHARGE $102,543 $96,656 $84,142 $90,665 7.75% 881007 - RSS EQUIPMENT ISF $172,612 $172,612 $159,767 $159,767 0.00% 881008 - RSS INFRASTRUCTURE ISF $28,823 $28,823 $37,103 $37,103 0.00% 881010 - WORKERS' COMP ISF MISC $149,414 $126,374 $79,324 $65,974 -16.83% 881012 - GENERAL LIABILITY INSURANCE $213,870 $167,154 $116,477 $123,654 6.16% 881013 - UNINSURED CLAIMS CHARGE $62,720 $71,985 $140,639 $0 -100.00% 881014 - ANNUAL OPEB CHARGE $178,796 $228,413 $228,413 $189,989 -16.82% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $2,373 0.00% CAPITAL EXPENDITURES $37,860 $5,580 $68,039 $68,039 0.00% 90 - CAPITAL EXPENDITURES $37,860 $5,580 $68,039 $68,039 0.00% 911001 - OFFICE EQUIPMENT $6,598 $2,677 $4,100 $4,100 0.00% 911004 - COMPUTER EQUIPMENT $1,414 $2,260 $7,545 $7,545 0.00% 911006 - FITNESS EQUIPMENT $2,160 $0 $2,198 $2,198 0.00% 911024 - EQUIPMENT N.O.C.$26,112 $643 $52,807 $52,807 0.00% 911039 - OFFICE FURNITURE/FIXTURES $1,576 $0 $1,389 $1,389 0.00% Grand Total $12,057,056 $11,407,501 $13,507,496 $13,774,977 1.98% 152 7KH8WLOLWLHV'HSDUWPHQWPDQDJHV RSHUDWHVUHSDLUVDQGPDLQWDLQVWKH ZDWHUZDVWHZDWHUVHZHUFROOHFWLRQ VWRUPGUDLQDQGWLGDOYDOYHV\VWHP VWUHHWDQGDOOH\VZHHSLQJVWUHHWOLJKWV JUDIILWLDEDWHPHQWDQGRLODQGJDV RSHUDWLRQVIRUWKH&LW\RI1HZSRUW %HDFK7KHVHHVVHQWLDOVHUYLFHVDUH DFFRPSOLVKHGWKURXJKDVWUDWHJLF FRPELQDWLRQRIGHGLFDWHGLQKRXVH OLFHQVHGVWDIIDQGKLJKO\TXDOLILHG FRQWUDFWRUV7KH'HSDUWPHQWȇVKLJK OHYHOIRFXVLVFRPPLWWHGWRSURYLGLQJD VDIHUHOLDEOHVRXUFHRIZDWHUIRU GULQNLQJLUULJDWLRQDQGILUHSURWHFWLRQ DVZHOODVZDVWHZDWHUVHUYLFHVWR FRQYH\ZDVWHZDWHUIURPKRPHVDQG EXVLQHVVIRUWUHDWPHQWDQGGLVSRVDO 7KH'HSDUWPHQWDOVRSURYLGHV WHFKQLFDOVXSSRUWDQGZRUNVYHU\ FORVHO\ZLWKRWKHU&LW\'HSDUWPHQWV 7KH8WLOLWLHV'HSDUWPHQW VOLFHQVHG RSHUDWRUVDUHRQFDOOKRXUVDGD\ IRUDQ\&LW\ZLGHLQIUDVWUXFWXUHQHHGV DQGHPHUJHQFLHV7KH8WLOLWLHV KHDGTXDUWHUVLVORFDWHGDW:HVW WK6WUHHW 87Ζ/Ζ7Ζ(6 0Ζ66Ζ2167$7(0(17 7RSURYLGHKLJKO\UHVSRQVLYHZDWHU ZDVWHZDWHUGUDLQDJHDQGVWUHHWOLJKWXWLOLW\ DQGLQIUDVWUXFWXUHRSHUDWLRQVDQG PDLQWHQDQFHVHUYLFHVIRUWKHUHVLGHQWV EXVLQHVVHVDQGYLVLWRUVRI1HZSRUW%HDFK 29(59Ζ(: 153 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 0109062 - STORM DRAINS/STREET SWEEPING 3,278,752$ 3,592,760$ 3,795,554$ 4,058,533$ 6.93% 0109063 - STREET LIGHT/ELECTRICAL 1,378,819$ 1,436,439$ 1,349,077$ 1,590,883$ 17.92% 10090907 - OIL & GAS 545,778$ 713,793$ 755,296$ 855,909$ 13.32% 7019052 - WATER SYSTEM SERVICE 24,742,355$ 25,004,591$ 27,933,241$ 28,431,922$ 1.79% 7119061 - WASTEWATER OPERATIONS 3,754,085$ 3,838,980$ 3,956,840$ 4,884,651$ 23.45% Grand Total 33,699,789$ 34,586,563$ 37,790,009$ 39,821,898$ 5.38% UTILITIES DEPARTMENT $5.6 M, 2.31% $238.9 M, 97.69% % of General Fund Budget Utilities Department Other General Fund Departments $8,058,000 $5,100,000 $2,337,750 $2,296,581 $1,393,147 $822,200 $624,783 $480,726 $371,000 $306,500 GROUNDWATER EXP IMPORTED WATER EXP UTILITIES ELECTRICITY SERVICE CHARGE ADMINISTRATIVE MAINT & REPAIR NOC CONTRACT SERVICES STRT SWPING SERVICES PROFESSIONAL RECLAIMED WATER EXP OCWD CONTRACT SERVICES STORM DRAINS SPECIAL DEPT EXPENSE NOC Top Non-Personnel Budgeted Items - FY 23 154 CITY OF NEWPORT BEACH - ADOPTED BUDGET FY 2022-23 FY 21 FY 22 FY 23 Full-Time 53.50 53.50 53.50 Part-Time (FTE)3.96 3.96 3.96 Full-Time FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 83,247 540 30,617 114,4041.00 1.00 72,446 0 31,901 104,3474.00 4.00 342,781 165 129,648 472,5943.00 3.00 236,152 770 99,579 336,5011.00 1.00 160,942 0 41,503 202,4450.50 0.50 45,285 0 17,871 63,1561.00 1.00 67,933 0 31,983 99,9171.00 0.00 0 0 0 01.00 1.00 125,891 0 40,208 166,0991.00 1.00 150,425 0 41,101 191,5261.00 1.00 92,173 615 34,314 127,1021.00 1.00 106,648 330 35,823 142,8017.00 7.00 626,205 6,240 236,106 868,5501.00 1.00 238,506 0 50,735 289,2421.00 0.00 0 0 0 013.00 14.00 914,760 3,250 408,411 1,326,4217.00 7.00 548,122 3,630 224,080 775,8323.00 4.00 426,603 4,590 142,282 573,4753.00 3.00 290,217 3,590 102,760 396,5671.00 1.00 111,992 1,390 36,558 149,9391.00 1.00 107,123 1,075 36,088 144,286 Part-Time (FTE)FY 22 FY 23 Base Pay Specialty Pay Benefits Total Pay 1.46 1.46 55,921 0 2,908 58,829 1.00 1.00 32,227 0 1,676 33,903 1.50 1.50 86,179 0 6,291 92,471 4,921,778 26,185 1,782,443 6,730,406 Storm Drain And Street Sweeping SupervisorUtilities Crew ChiefUtilities Director Storm Drain And Street Sweeping Crew Chief UTILITIES PERSONNEL Administrative AssistantDepartment AssistantElectrical & Instrumentation SpecialistEquipment Operator IIField Superintendent IIIT Technician - SeniorMaintenance Worker IMaintenance Worker IIManagement Analyst - SeniorOperations Support Superintendent Utilities SCADA CoordinatorUtilities Specialist Intern Maintenance Aide Utilities Specialist - PT Utilities SupervisorWater Production OperatorWater Production SupervisorWater Quality Coordinator Utilities Specialist - Senior 155 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $8,459,774 $7,854,255 $8,604,035 $8,873,909 3.14% 70 - REGULAR SALARIES $4,574,672 $4,664,394 $4,876,580 $4,921,778 0.93% 71 - SPECIAL PAYS $31,689 $28,066 $30,925 $28,260 -8.62% 72 - BENEFITS $3,235,181 $2,597,169 $3,091,088 $3,246,575 5.03% 74 - OTHER PAYS $618,232 $564,625 $605,442 $677,296 11.87% MAINTENANCE & OPERATIONS $22,278,936 $22,931,867 $25,885,337 $26,302,167 1.61% 81 - CONTRACT SERVICES $2,318,512 $2,514,397 $2,945,773 $3,072,200 4.29% 83 - UTILITIES $1,987,223 $2,768,948 $2,304,990 $2,446,800 6.15% 84 - SUPPLIES & MATERIALS $12,328,829 $11,597,793 $14,479,607 $14,526,680 0.33% 85 - MAINTENANCE & REPAIR $2,740,267 $3,271,008 $3,492,041 $3,700,622 5.97% 86 - TRAVEL & TRAINING $33,459 $17,683 $46,760 $46,760 0.00% 87 - GENERAL EXPENSES $2,870,645 $2,762,038 $2,616,166 $2,509,105 -4.09% INTERNAL SERVICE CHARGE $2,810,214 $3,763,908 $3,212,482 $4,557,669 41.87% 88 - INTERNAL SVC CHARGE $2,810,214 $3,763,908 $3,212,482 $4,557,669 41.87% CAPITAL EXPENDITURES $150,865 $36,534 $88,154 $88,154 0.00% 90 - CAPITAL EXPENDITURES $150,865 $36,534 $88,154 $88,154 0.00% Grand Total $33,699,789 $34,586,563 $37,790,009 $39,821,898 5.38% UTILITIES SUMMARY BY ACCOUNT TYPE $8 . 5 M $2 2 . 3 M $. 2 M $7 . 9 M $2 2 . 9 M $. 0 M $8 . 6 M $2 5 . 9 M $. 1 M $8 . 9 M $2 6 . 3 M $. 1 M SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES FY 20 Actuals FY 21 Actuals FY 22 Adopted FY 23 Adopted 156 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $8,459,774 $7,854,255 $8,604,035 $8,873,909 3.14% 70 - REGULAR SALARIES $4,574,672 $4,664,394 $4,876,580 $4,921,778 0.93% 711001 - SALARIES MISCELLANEOUS $4,489,564 $4,561,565 $4,700,840 $4,747,450 0.99% 711003 - SALARIES PART TIME $85,108 $102,829 $175,741 $174,328 -0.80% 71 - SPECIAL PAYS $31,689 $28,066 $30,925 $28,260 -8.62% 712003 - NIGHT DIFFERENTIAL MISC $68 $101 $0 $0 0.00% 712004 - CERTIFICATION PAY $29,811 $26,160 $29,125 $26,460 -9.15% 712006 - BILINGUAL PAY $1,810 $1,805 $1,800 $1,800 0.00% 72 - BENEFITS $3,235,181 $2,597,169 $3,091,088 $3,246,575 5.03% 721001 - CAFETERIA ALLOWANCE FT $1,119,517 $1,119,082 $1,200,861 $1,203,108 0.19% 722001 - PENSION EE NORMAL COST MISC $444,107 $451,949 $459,068 $444,377 -3.20% 723002 - PENSION ER NORMAL COST MISC $325,586 $379,348 $371,339 $381,452 2.72% 723004 - RETIREMENT PART TIME/TEMP $1,697 $1,142 $6,590 $6,537 -0.81% 724001 - PENSION EE CONTRIB MISC ($587,438)($608,733)($617,315)($624,734)1.20% 725001 - PENSION UAL REQUIRED MISC $988,422 $1,066,817 $1,100,864 $1,104,383 0.32% 725003 - PENSION UAL DISCRETIONARY MISC $331,016 $400,788 $182,223 $349,779 91.95% 727001 - CAR ALLOWANCE $4,827 $4,813 $4,800 $4,800 0.00% 727003 - CELL PHONE STIPEND $29,933 $32,953 $34,980 $32,700 -6.52% 727004 - RHS $2.50 CONTRIBUTION $70,813 $68,140 $73,623 $72,696 -1.26% 727012 - LIFE INSURANCE $5,381 $5,484 $5,504 $5,880 6.83% 727013 - EMP ASSISTANCE PROGRAM $1,010 $1,030 $1,053 $1,120 6.37% 727015 - UNEMPLOYMENT EXPENSE $1,126 $1,781 $0 $0 0.00% 727016 - MEDICARE FRINGES $80,385 $80,961 $88,941 $89,191 0.28% 727019 - SURVIVOR BENEFIT $3,204 $3,632 $0 $0 0.00% 727020 - DEFERRED COMP CITY CONTRIB $5,228 $9,853 $14,102 $9,301 -34.04% 728003 - COMPENSATED ABSENCES $160,165 $164,674 $164,455 $165,986 0.93% 729015 - CONTRA PENSION EXP (GASB 68)$384,778 ($400,751)$0 $0 0.00% 729016 - CONTRA OPEB EXP (GASB 75)($134,575)($185,794)$0 $0 0.00% 74 - OTHER PAYS $618,232 $564,625 $605,442 $677,296 11.87% 713001 - OVERTIME MISC & 1/2 TIME $359,785 $345,515 $375,217 $395,071 5.29% 713008 - CALL BACK PAY $142,361 $100,368 $96,500 $98,500 2.07% 713009 - STAND BY PAY $116,085 $118,742 $133,725 $183,725 37.39% MAINTENANCE & OPERATIONS $22,278,936 $22,931,867 $25,885,337 $26,302,167 1.61% 81 - CONTRACT SERVICES $2,318,512 $2,514,397 $2,945,773 $3,072,200 4.29% 811004 - EQUIPMENT RENTAL $0 $0 $5,000 $5,000 0.00% 811008 - SERVICES PROFESSIONAL $360,849 $406,195 $442,246 $624,783 41.27% 811017 - SERVICES CONTRACT $392,856 $195,035 $186,966 $190,706 2.00% 811021 - CONTRACT SERVICES STRT SWPING $474,125 $744,249 $798,250 $822,200 3.00% 811022 - CONTRACT SERVICES ALLEY SWEEP $69,372 $60,434 $80,231 $83,231 3.74% 811024 - CONTRACT SERVICES STORM DRAINS $262,987 $303,265 $365,000 $371,000 1.64% 811027 - SERVICES CITY PRINT CONTRACT $0 $0 $33 $33 0.00% 811045 - WATER CONSERVATION SUPPORT $60,000 $23 $218,247 $218,247 0.00% 811049 - METER READING SERVICES $307,430 $296,026 $317,800 $223,800 -29.58% 811057 - SCADA PROGRAMMING $124,893 $215,449 $200,000 $200,000 0.00% 811058 - HAZARDOUS MATERIALS REMOVAL $4,427 $150 $20,000 $20,000 0.00% UTILITIES SUMMARY BY ACCOUNT DETAIL 157 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change UTILITIES SUMMARY BY ACCOUNT DETAIL 811062 - UNDERGROUND SERVICE ALERT PRGM $0 $0 $15,000 $15,000 0.00% 841060 - OTHER AGENCY FEES $261,573 $293,572 $297,000 $298,200 0.40% 83 - UTILITIES $1,987,223 $2,768,948 $2,304,990 $2,446,800 6.15% 831001 - TELECOMM DATALINES $14,172 $15,365 $15,600 $15,850 1.60% 831002 - UTILITIES TELEPHONE $45,459 $50,336 $39,500 $50,200 27.09% 831003 - UTILITIES NATURAL GAS $2,730 $3,655 $3,000 $4,500 50.00% 831004 - UTILITIES ELECTRICITY $1,890,932 $2,666,582 $2,182,750 $2,337,750 7.10% 831005 - UTILITIES WATER $33,930 $33,010 $64,140 $38,500 -39.98% 84 - SUPPLIES & MATERIALS $12,328,829 $11,597,793 $14,479,607 $14,526,680 0.33% 841007 - SUPPLIES OFFICE NOC $4,769 $4,472 $7,350 $7,350 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC $91,981 $67,333 $97,500 $97,500 0.00% 841018 - TREATMENT CHEMICALS $143,177 $157,399 $190,000 $190,000 0.00% 841026 - STREET CLEANING EXPENSE $1,906 $736 $2,000 $2,000 0.00% 841043 - CONCRETE MATERIALS $0 $0 $2,000 $2,000 0.00% 841044 - TOOLS INSTRUMENTS ETC $31,946 $27,853 $29,000 $29,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC $182,226 $266,709 $259,427 $306,500 18.14% 841057 - IMPORTED WATER EXP $5,101,808 $1,345,088 $5,100,000 $5,100,000 0.00% 841058 - GROUNDWATER EXP $6,113,170 $9,014,696 $8,058,000 $8,058,000 0.00% 841059 - RECLAIMED WATER EXP OCWD $445,898 $565,182 $480,726 $480,726 0.00% 841063 - WATER CNSRV ACTIVITIES $162,213 $92,698 $202,371 $202,371 0.00% 841073 - YARD & PROJECT MATERIALS $49,735 $55,627 $51,233 $51,233 0.00% 85 - MAINTENANCE & REPAIR $2,740,267 $3,271,008 $3,492,041 $3,700,622 5.97% 841014 - SUPPLIES JANITORIAL NOC $12,627 $14,407 $9,000 $9,000 0.00% 851001 - GENERATOR MAINT & REPAIR $46,983 $47,180 $53,073 $54,653 2.98% 851002 - VALVE MAINT PROGRAM $77,487 $90,537 $90,000 $90,000 0.00% 851003 - AIR VAC MAINT PROGRAM $14,116 $17,633 $20,000 $20,000 0.00% 851007 - AUTOMOTIVE FUEL/WASH $123,643 $136,421 $135,000 $161,000 19.26% 851010 - MAINT & REPAIR EQUIPMENT $18,075 $11,641 $22,500 $22,500 0.00% 851013 - PRINTER MAINT/SUPPLIES $5,268 $3,008 $6,000 $6,000 0.00% 851014 - MAINT & REPAIR DAMAGE $44,410 $2,500 $0 $0 0.00% 851015 - MAINT E COAST HIGHWAY $5,000 $1,200 $7,114 $7,114 0.00% 851016 - MAINT & REPAIR BUILDING $3,890 $3,531 $52,166 $52,166 0.00% 851026 - LANDSCAPE MAINT $0 $0 $0 $203,500 0.00% 851032 - WASTEWATER ROOT CUTTING $11,611 $11,340 $16,601 $16,601 0.00% 851033 - WELLS & PUMP STA MAINT $77,261 $97,422 $86,031 $86,531 0.58% 851034 - REGULATING STA MAINT $44,221 $56,809 $55,000 $55,000 0.00% 851035 - CCTV MAINTENANCE PROGRAM $60,699 $72,178 $100,172 $107,172 6.99% 851036 - GREASE CNTRL DEV/INSPEC $59,392 $56,563 $79,544 $79,544 0.00% 851037 - MAINT & REPAIR NOC $1,041,320 $1,243,645 $1,293,147 $1,393,147 7.73% 851039 - MAINT STORM DRAINS $139,256 $131,260 $135,000 $135,000 0.00% 851044 - MAINT TRAFFIC CONTROL $2,000 $0 $2,000 $2,000 0.00% 851048 - BACKFLOW MAINT & REPAIR $11,200 $38,750 $25,000 $25,000 0.00% 851049 - MAINT SCADA $56,311 $70,386 $72,489 $72,489 0.00% 851050 - SEWER MANHOLE LINING PRGM $75,000 $71,550 $85,000 $85,000 0.00% 851051 - PUMP STATION MAINTENANCE $12,666 $6,267 $13,000 $13,000 0.00% 851052 - ALLEY LATERAL REPL PRGM.$36,601 $45,333 $43,500 $43,500 0.00% 851053 - SEWER MANHOLE MAINT PRGM $34,316 $32,275 $37,601 $37,601 0.00% 158 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change UTILITIES SUMMARY BY ACCOUNT DETAIL 851054 - TREE ROOT FOAMING $88,598 $72,781 $85,000 $85,000 0.00% 851055 - WATER METER REPL PROGRAM $61,097 $250,442 $112,942 $112,942 0.00% 851056 - FIRE HYDRANT REPL PROGRAM $75,891 $65,624 $70,000 $70,000 0.00% 851057 - CATHODIC PROTECTION PRGM $0 $444 $23,000 $23,000 0.00% 851058 - METER & VALVE CVR PRGM $80,333 $90,728 $125,000 $125,000 0.00% 851060 - WATER QLTY MONTOR PRGM $57,446 $59,412 $75,000 $75,000 0.00% 851062 - UTILITIES FAC MAIN PROGM $197,492 $260,336 $337,727 $205,728 -39.08% 851063 - WATER TREATMENT PROGRAM $37,191 $64,374 $60,000 $60,000 0.00% 851064 - COMMERCIAL METER REPL PRG $48,696 $69,459 $70,000 $70,000 0.00% 851066 - SEWER USE FEE/PROP TAX $19,616 $19,616 $18,285 $18,285 0.00% 851067 - RECYCLE PUMP STATION MAINT $3,894 $9,974 $12,360 $12,360 0.00% 851072 - SEWER FEES: FIXED + USE $909 $1,065 $3,789 $3,789 0.00% 851073 - PUMP & MOTOR REPAIR $55,751 $44,917 $60,000 $62,000 3.33% 86 - TRAVEL & TRAINING $33,459 $17,683 $46,760 $46,760 0.00% 861001 - TRAVEL & MEETINGS NOC $2,487 $218 $5,000 $5,000 0.00% 861003 - TRAINING $30,972 $17,465 $41,760 $41,760 0.00% 87 - GENERAL EXPENSES $2,870,645 $2,762,038 $2,616,166 $2,509,105 -4.09% 871001 - CERT & MEMBERSHIP $7,300 $7,565 $9,000 $9,000 0.00% 871002 - ADVERT & PUB RELATIONS $0 $9,363 $10,000 $10,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC $79,471 $63,921 $81,882 $81,882 0.00% 871004 - PUBLICATIONS & DUES NOC $350 $251 $6,201 $6,201 0.00% 871006 - UNIFORM EXPENSE $26,418 $28,431 $24,192 $24,192 0.00% 871017 - SOFTWARE LICENSE RENEWAL $54,887 $56,161 $81,249 $81,249 0.00% 871022 - SERVICE CHARGE ADMINISTRATIVE $2,702,219 $2,596,345 $2,403,642 $2,296,581 -4.45% INTERNAL SERVICE CHARGE $2,810,214 $3,763,908 $3,212,482 $4,557,669 41.87% 88 - INTERNAL SVC CHARGE $2,810,214 $3,763,908 $3,212,482 $4,557,669 41.87% 881001 - EQUIP MAINT ISF $533,239 $556,575 $540,500 $518,875 -4.00% 881002 - NON CAPITAL EQUIPMENT $36,750 $0 $0 $0 0.00% 881003 - VEHICLE REPLACE ISF $577,999 $734,953 $871,242 $1,089,751 25.08% 881004 - IT ISF OPERATING CHARGE $256,736 $289,828 $401,849 $419,902 4.49% 881005 - IT ISF REPLACEMENT CHARGE $63,803 $71,247 $82,453 $79,650 -3.40% 881010 - WORKERS' COMP ISF MISC $230,730 $257,119 $154,764 $283,028 82.88% 881012 - GENERAL LIABILITY INSURANCE $679,077 $1,087,210 $713,557 $1,610,592 125.71% 881013 - UNINSURED CLAIMS CHARGE $196,904 $468,210 $149,351 $2,547 -98.29% 881014 - ANNUAL OPEB CHARGE $234,976 $298,766 $298,766 $246,132 -17.62% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $307,192 0.00% CAPITAL EXPENDITURES $150,865 $36,534 $88,154 $88,154 0.00% 90 - CAPITAL EXPENDITURES $150,865 $36,534 $88,154 $88,154 0.00% 911001 - OFFICE EQUIPMENT $249 $345 $7,000 $7,000 0.00% 911004 - COMPUTER EQUIPMENT $20 $72 $6,000 $6,000 0.00% 911023 - SHOP EQUIPMENT $560 $721 $1,000 $1,000 0.00% 911024 - EQUIPMENT N.O.C.$143,675 $35,396 $69,154 $69,154 0.00% 911039 - OFFICE FURNITURE/FIXTURES $6,361 $0 $5,000 $5,000 0.00% Grand Total $33,699,789 $34,586,563 $37,790,009 $39,821,898 5.38% 159 THIS PAGE IS LEFT INTENTIONALLY BLANK 160 Ζ17(51$/ 6(59Ζ&(6 27+(5 $&7Ζ9Ζ7Ζ(6 29(59Ζ(: 7KH&LW\SURYLGHVIRUWKHILQDQFLQJRIFHUWDLQRSHUDWLRQVXVLQJΖQWHUQDO6HUYLFH )XQGVΖ6)$QΖQWHUQDO6HUYLFH)XQGLVDIXQGXVHGLQJRYHUQPHQWDO DFFRXQWLQJWR DOORFDWHFHQWUDOL]HGH[SHQGLWXUHVDQGVHUYLFHVWRGHSDUWPHQWVRQDFRVW UHLPEXUVHPHQWEDVLV$OOFRVWVLQFXUUHGIRUDFWXDOH[SHQGLWXUHVRUVHUYLFHV UHQGHUHGLQWKHΖQWHUQDO6HUYLFH)XQGDUHFKDUJHGWRHDFKGHSDUWPHQWDWD SUHGHWHUPLQHGUDWHEDVHGRQWKHLUVKDUHRIWKHVHH[SHQGLWXUHV)XQGVDUH EXGJHWHGLQDQGFROOHFWHGIURPHDFKGHSDUWPHQWDWWKHSUHGHWHUPLQHGUDWHE\ WKHΖQWHUQDO6HUYLFH)XQGGXULQJWKH \HDU 7KH&LW\ VHVWDEOLVKHGΖQWHUQDO6HUYLFH)XQGVLQFOXGH ΖQWHUQDO6HUYLFH)XQG1DPH 'HVFULSWLRQ ΖQVXUDQFH5HVHUYH)XQG 8VHGWRDFFRXQWIRUWKH&LW\ȇVVHOILQVXUHGJHQHUDOOLDELOLW\XQLQVXUHGFODLPVDQGZRUNHUVȇFRPSHQVDWLRQSURJUDPV(TXLSPHQW0DLQWHQDQFH 5HSODFHPHQW)XQG8VHGWRDFFRXQWIRUWKHFRVWRIPDLQWDLQLQJDQGUHSODFLQJWKH&LW\ȇVUROOLQJVWRFNIOHHW0+]UDGLRV\VWHPSDUNLQJHTXLSPHQWLQIUDVWUXFWXUHDQG5HFUHDWLRQDQG)LUHPHGLFDOHTXLSPHQW &RPSHQVDWHG$EVHQFHV)XQG 8VHGWRDFFRXQWIRUWKH&LW\ȇVDFFXPXODWHGOLDELOLW\IRUFRPSHQVDWHGDEVHQFHV 5HWLUHH0HGLFDOΖQVXUDQFH)XQG 8VHGWRDFFRXQWIRUWKHFRVWRISURYLGLQJSRVWHPSOR\PHQWKHDOWKFDUHEHQHILW ΖQIRUPDWLRQ7HFKQRORJ\)XQG 8VHGWRDFFRXQWIRUWKHFRVWRIPDLQWDLQLQJDQGUHSODFLQJWKH&LW\ȇVLQIRUPDWLRQWHFKQRORJ\FRPSXWHUV\VWHPV 7KHFDWHJRU\OLVWHGDVȊ2WKHU$FWLYLWLHVȋWKLVILVFDO\HDULQFOXGHV'HEW 6HUYLFH(VWLPDWHVWKH(QYLURQPHQWDO/LDELOLW\)XQGDQGWKH$FNHUPDQ)XQG DSSURSULDWLRQVIRUD&LW\6FKRODUVKLSDQG/LEUDU\(TXLSPHQW 161 2020 2021 2022 2023 2023 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% 2020 2021 2022 2023 2023 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 $5,500.00 Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 162 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 12098 - FINANCIAL ACTIVITIES 185,890$ 193,480$ 202,387$ 210,548$ 4.03% Grand Total 185,890$ 193,480$ 202,387$ 210,548$ 4.03% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change CAPITAL EXPENDITURES $185,890 $193,480 $202,387 $210,548 4.03% 90 - CAPITAL EXPENDITURES $185,890 $193,480 $202,387 $210,548 4.03% 921003 - INTEREST EXPENSE $14,890 $11,480 $7,387 $2,548 -65.51% 921004 - PRINCIPAL EXPENDITURE $171,000 $182,000 $195,000 $208,000 6.67% Grand Total $185,890 $193,480 $202,387 $210,548 4.03% 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 $.2 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 163 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 76004 - COMP ABSENCE NON OP 2,924,542$ 2,866,959$ 2,030,000$ 2,030,000$ 0.00% Grand Total 2,924,542$ 2,866,959$ 2,030,000$ 2,030,000$ 0.00% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $2,924,542 $2,866,959 $2,030,000 $2,030,000 0.00% 72 - BENEFITS $108,929 $157,044 $160,000 $160,000 0.00% 723001 - RETIREMENT CONTRIBUTIONS ADD'L $80,712 $194,825 $160,000 $160,000 0.00% 723004 - RETIREMENT PART TIME/TEMP $37 $354 $0 $0 0.00% 727016 - MEDICARE FRINGES $25,680 $25,806 $0 $0 0.00% 727021 - ACCRUED RHS EXPENSE $2,500 ($63,941)$0 $0 0.00% 73 - LUMP SUM PAYS $2,024,936 $1,979,837 $1,870,000 $1,870,000 0.00% 714002 - TERMINATION PAY MISC $1,402,153 $1,426,379 $1,250,000 $1,250,000 0.00% 714003 - TERMINATION PAY SAFETY $493,878 $431,128 $450,000 $450,000 0.00% 714004 - PAID FLEX/SPILLOVER PAY $128,905 $122,329 $170,000 $170,000 0.00% 74 - OTHER PAYS $790,677 $730,078 $0 $0 0.00% 715003 - ACCRUED COMP ABSENCE $790,677 $730,078 $0 $0 0.00% Grand Total $2,924,542 $2,866,959 $2,030,000 $2,030,000 0.00% COMPENSATED ABSENCE FUND COMPENSATED ABSENCE SUMMARY BY ACCOUNT TYPE $2 . 9 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 $3.5 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 164 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 80098 - DEBT SERVICE FUND NON OP 10,458,961$ 9,966,879$ 10,882,986$ 10,817,953$ -0.60% Grand Total 10,458,961$ 9,966,879$ 10,882,986$ 10,817,953$ -0.60% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $1,913 $6,527 $11,000 11,000 0.00% 87 - GENERAL EXPENSES $1,913 $6,527 $11,000 11,000 0.00% 871047 - ADMINISTRATIVE $1,000 $5,520 $8,000 8,000 0.00% 871049 - BANK FEES $913 $1,007 $3,000 3,000 0.00% CAPITAL EXPENDITURES $10,457,048 $9,960,351 $10,871,986 10,806,953 -0.60% 90 - CAPITAL EXPENDITURES $10,457,048 $9,960,351 $10,871,986 10,806,953 -0.60% 921003 - INTEREST EXPENSE $7,052,048 $6,895,351 $6,931,986 6,721,953 -3.03% 921004 - PRINCIPAL EXPENDITURE $3,405,000 $3,065,000 $3,940,000 4,085,000 3.68% Grand Total $10,458,961 $9,966,879 $10,882,986 10,817,953 -0.60% DEBT SERVICE FUND DEBT SERVICE SUMMARY BY ACCOUNT TYPE $1 0 . 5 M $1 0 . 0 M $1 0 . 9 M $1 0 . 8 M -$1.5 M $.5 M $2.5 M $4.5 M $6.5 M $8.5 M $10.5 M $12.5 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 165 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 16003 - ENVIRONMENTAL LIAB NON OP 409,271$ 606,652$ 639,051$ 684,738$ 7.15% Grand Total 409,271$ 606,652$ 639,051$ 684,738$ 7.15% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $0 $57,181 $59,811 $83,199 $0 70 - REGULAR SALARIES $0 $48,097 $56,312 $60,999 $0 711003 - SALARIES PART TIME $0 $48,097 $56,312 $60,999 $0 72 - BENEFITS $0 $9,085 $3,500 $22,200 $5 721002 - CAFETERIA ALLOWANCE PT $0 $4,133 $0 $0 $0 722001 - PENSION EE NORMAL COST MISC $0 $2,842 $4,434 $3,965 $0 723002 - PENSION ER NORMAL COST MISC $0 $4,882 $8,269 $5,862 $0 724001 - PENSION EE CONTRIB MISC $0 -$6,045 -$10,981 -$7,930 $0 725001 - PENSION UAL REQUIRED MISC $0 $0 $0 $14,018 $0 725003 - PENSION UAL DISCRETIONARY MISC $0 $0 $0 $4,440 $0 727003 - CELL PHONE STIPEND $0 $1,097 $960 $960 $0 727015 - UNEMPLOYMENT EXPENSE $0 $1,346 $0 $0 $0 727016 - MEDICARE FRINGES $0 $704 $817 $884 $0 727019 - SURVIVOR BENEFIT $0 $125 $0 $0 $0 MAINTENANCE & OPERATIONS $340,254 $424,014 $417,353 $419,978 $0 81 - CONTRACT SERVICES $327,430 $354,435 $335,560 $338,185 $0 811008 - SERVICES PROFESSIONAL $327,430 $354,435 $335,560 $338,185 $0 83 - UTILITIES $4,325 $8,382 $5,150 $5,150 $0 831004 - UTILITIES ELECTRICITY $4,325 $8,382 $5,150 $5,150 $0 85 - MAINTENANCE & REPAIR $8,500 $61,197 $76,643 $76,643 $0 851010 - MAINT & REPAIR EQUIPMENT $8,500 $61,197 $76,643 $76,643 $0 ENVIRONMENTAL LIABILITY FUND ENVIRONMENTAL LIABILITY SUMMARY BY ACCOUNT TYPE $0 . 4 M $0 . 6 M $0 . 6 M $0 . 7 M $.0 M $.1 M $.2 M $.3 M $.4 M $.5 M $.6 M $.7 M $.8 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 166 INTERNAL SERVICE CHARGE $69,016 $125,457 $161,887 $181,561 $0 88 - INTERNAL SVC CHARGE $0 $0 $0 $19,674 $0 881004 - IT ISF OPERATING CHARGE $0 $0 $0 $6,665 $0 881005 - IT ISF REPLACEMENT CHARGE $0 $0 $0 $1,198 $0 881010 - WORKERS' COMP ISF MISC $0 $0 $0 $2,269 $0 881012 - GENERAL LIABILITY INSURANCE $0 $0 $0 $9,542 $0 89 - RISK MANAGEMENT $69,016 $125,457 $161,887 $161,887 $0 891014 - EXCESS INSURANCE $0 $0 $61,887 $61,887 $0 891043 - PROPERTY INSURANCE $69,016 $125,457 $100,000 $100,000 $0 Grand Total $409,271 $606,652 $639,051 $684,738 $0 167 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 75604 - FIRE EQUIPMENT NON OP 320,361$ 133,626$ 142,000$ 142,000$ - Grand Total 320,361$ 133,626$ 142,000$ 142,000$ - 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change CAPITAL EXPENDITURES $320,361 $133,626 $142,000 $142,000 0.00% 90 - CAPITAL EXPENDITURES $320,361 $133,626 $142,000 $142,000 0.00% 911013 - ASSIST FF GRANT $525,135 $0 $0 $0 0.00% 911024 - EQUIPMENT N.O.C.$404,024 $0 $142,000 $142,000 0.00% 911041 - DEPRECIATION EXPENSE $49,722 $133,626 $0 $0 0.00% 911042 - CAP AQUISTN EXP REVERSAL ($658,519)$0 $0 $0 0.00% Grand Total $320,361 $133,626 $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 . 1 M $.0 M $.1 M $.1 M $.2 M $.2 M $.3 M $.3 M $.4 MBudget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 168 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 7517510 - GENERAL LIABILTY INSURANCE DIV 5,090,972$ 3,700,062$ 6,080,000$ 6,630,000$ 9.05% Grand Total 5,090,972$ 3,700,062$ 6,080,000$ 6,630,000$ 9.05% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change INTERNAL SERVICE CHARGE $5,090,972 $3,700,062 $6,080,000 $6,630,000 $0 89 - RISK MANAGEMENT $5,090,972 $3,700,062 $6,080,000 $6,630,000 $0 891003 - ACCRUED GENERAL LIAB EXP $1,062,000 $358,000 $0 $0 $0 891004 - CLAIMS ADMINISTRATION $109,000 $109,000 $125,000 $125,000 $0 891017 - ATTORNEYS FEES $891,989 $683,311 $1,750,000 $1,750,000 $0 891018 - LITIGATION EXPENSE $140,126 $4,110 $500,000 $500,000 $0 891023 - AUTO BODILY INJURY $1,500,000 $0 $100,000 $100,000 $0 891024 - AUTO PROPERTY DAMAGE $4,006 $33,177 $75,000 $75,000 $0 891025 - OTHER BODILY INJURY $376,500 $711,400 $1,130,000 $1,130,000 $0 891026 - OTHER PROPERTY DAMAGE $123,938 $212,419 $250,000 $250,000 $0 891028 - LIABILITY PERSONAL INJURY $0 $365,000 $350,000 $350,000 $0 891042 - GENERAL LIABILITY EXCESS $883,412 $1,223,645 $1,800,000 $2,350,000 $0 Grand Total $5,090,972 $3,700,062 $6,080,000 $6,630,000 $0 GENERAL LIABILITY FUND GENERAL LIABILITY SUMMARY BY ACCOUNT TYPE $5 . 1 M $3 . 7 M $6 . 1 M $6 . 6 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 $7.5 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 169 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 01003 - GENERAL FUND MISC NON OP 235,533$ 255,354$ (1,873,104)$ 1,795,710$ -195.87% Grand Total 235,533$ 255,354$ (1,873,104)$ 1,795,710$ -195.87% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $0 $0 ($1,955,000)$45,000 -102.30% 72 - BENEFITS $0 $0 $45,000 $45,000 0.00% 725003 - PENSION UAL DISCRETIONARY MISC $0 ($11,947)$0 $0 0.00% 725004 - PENSION UAL DISCRETIONARY SFTY $0 $11,947 $0 $0 0.00% 727015 - UNEMPLOYMENT EXPENSE $0 $0 $45,000 $45,000 0.00% 74 - OTHER PAYS $0 $0 ($2,000,000)$0 -100.00% 715005 - SALARY & BENEFIT SAVINGS $0 $0 ($2,000,000)$0 -100.00% MAINTENANCE & OPERATIONS $235,533 $255,354 $81,896 $81,896 0.00% 87 - GENERAL EXPENSES $235,533 $255,354 $81,896 $81,896 0.00% 871004 - PUBLICATIONS & DUES NOC $26,823 $23,786 $35,000 $35,000 0.00% 871048 - INVEST ADVISOR SERVICES $136,294 $127,920 $10,000 $10,000 0.00% 871049 - BANK FEES $55,936 $85,181 $36,896 $36,896 0.00% 871051 - CREDIT CARD FEES $3,117 $3,695 $0 $0 0.00% 871052 - OTHER MISC FEES $3,825 $0 $0 $0 0.00% 871054 - EXCESS ASSESSMENT DISTRC ADMIN $9,538 $14,772 $0 $0 0.00% INTERNAL SERVICE CHARGE $0 $0 $0 $1,668,814 0.00% 88 - INTERNAL SVC CHARGE $0 $0 $0 $1,668,814 0.00% 881015 - OTHER INSURANCE ISF RATES $0 $0 $0 $1,668,814 0.00% Grand Total $235,533 $255,354 ($1,873,104)$1,795,710 -195.87% NON DEPARTMENTAL FUND NON DEPARTMENTAL SUMMARY BY ACCOUNT TYPE -$1 . 9 M $1 . 8 M -$2.5 M -$2.0 M -$1.5 M -$1.0 M -$.5 M $.0 M $.5 M $1.0 M $1.5 M $2.0 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 170 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 74804 - OTHER INSURANCE FUND -$ -$ -$ 2,551,666$ 0.00% Grand Total -$ -$ -$ 2,551,666$ 0.00% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change INTERNAL SERVICE CHARGE $0 $0 $0 $2,551,666 0.00% 89 - RISK MANAGEMENT $0 $0 $0 $2,551,666 0.00% 891025 - OTHER BODILY INJURY $0 $0 $0 $120,000 0.00% 891039 - BROKER FEES $0 $0 $0 $76,666 0.00% 891040 - CRIME INSURANCE $0 $0 $0 $20,500 0.00% 891041 - SPECIAL EVENT LIABILITY $0 $0 $0 $4,000 0.00% 891043 - PROPERTY INSURANCE $0 $0 $0 $2,250,000 0.00% 891044 - OIL WELL BLANKET BOND $0 $0 $0 $500 0.00% 891045 - GENERAL LIAB. WATERCRAFT $0 $0 $0 $36,000 0.00% 891046 - FIDUCIARY LIABILITY $0 $0 $0 $44,000 0.00% Grand Total $0 $0 $0 $2,551,666 0.00% OTHER INSURANCE FUND OTHER INSURANCE SUMMARY BY ACCOUNT TYPE $2 5 5 1 . 7 K $1,000.00 $501,000.00 $1,001,000.00 $1,501,000.00 $2,001,000.00 $2,501,000.00 $3,001,000.00Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 171 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 75504 - PARKING EQUIPMENT NON OP 186,363$ 195,548$ 666,000$ 400,000$ -39.94% Grand Total 186,363$ 195,548$ 666,000$ 400,000$ -39.94% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $0 $0 $15,000 $0 -100.00% 87 - GENERAL EXPENSES $0 $0 $15,000 $0 -100.00% 871017 - SOFTWARE LICENSE RENEWAL $0 $0 $15,000 $0 -100.00% CAPITAL EXPENDITURES $186,363 $195,548 $651,000 $400,000 -38.56% 90 - CAPITAL EXPENDITURES $186,363 $195,548 $651,000 $400,000 -38.56% 911015 - PARKING LOT INFRASTRUCTURE $35,804 $608,204 $651,000 $400,000 -38.56% 911041 - DEPRECIATION EXPENSE $150,560 $105,039 $0 $0 0.00% 911042 - CAP AQUISTN EXP REVERSAL $0 ($517,695)$0 $0 0.00% Grand Total $186,363 $195,548 $666,000 $400,000 -39.94% PARKING EQUIPMENT FUND PARKING EQUIPMENT SUMMARY BY ACCOUNT TYPE $0 . 2 M $0 . 2 M $0 . 7 M $0 . 4 M $.0 M $.1 M $.2 M $.3 M $.4 M $.5 M $.6 M $.7 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 172 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 75304 - POLICE EQUIPMENT NON OP 589,271$ 613,303$ 926,758$ 1,284,373$ 38.59% Grand Total 589,271$ 613,303$ 926,758$ 1,284,373$ 38.59% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS $0 $0 $0 $455,000 0.00% 81 - CONTRACT SERVICES $0 $0 $0 $455,000 0.00% 811004 - EQUIPMENT RENTAL $0 $0 $0 $455,000 0.00% CAPITAL EXPENDITURES $589,271 $613,303 $926,758 $829,373 -10.51% 90 - CAPITAL EXPENDITURES $589,271 $613,303 $926,758 $829,373 -10.51% 911016 - ROLLING EQUIPMENT $238,603 $439,423 $552,758 $623,873 12.87% 911024 - EQUIPMENT N.O.C.$119,877 $145,971 $374,000 $205,500 -45.05% 911041 - DEPRECIATION EXPENSE $451,970 $449,708 $0 $0 0.00% 911042 - CAP AQUISTN EXP REVERSAL ($221,179)($421,799)$0 $0 0.00% Grand Total $589,271 $613,303 $926,758 $1,284,373 38.59% POLICE EQUIPMENT FUND POLICE EQUIPMENT SUMMARY BY ACCOUNT TYPE $0 . 6 M $0 . 6 M $0 . 9 M $1 . 3 M $.0 M $.2 M $.4 M $.6 M $.8 M $1.0 M $1.2 M $1.4 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 173 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 75704 - RSS EQUIPMENT NON OPERATING 91,764$ 282,139$ 200,000$ 200,000$ - Grand Total 91,764$ 282,139$ 200,000$ 200,000$ - 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change CAPITAL EXPENDITURES $91,764 $282,139 $200,000 $200,000 0.00% 90 - CAPITAL EXPENDITURES $91,764 $282,139 $200,000 $200,000 0.00% 911006 - FITNESS EQUIPMENT $16,500 $23,933 $25,000 $25,000 0.00% 911007 - PLAYGROUND EQUIPMENT $25,524 $18,530 $25,000 $25,000 0.00% 911020 - EQUIPMENT RENOVATION $0 $55,760 $40,000 $40,000 0.00% 911024 - EQUIPMENT N.O.C.$42,288 $149,819 $110,000 $110,000 0.00% 911041 - DEPRECIATION EXPENSE $38,878 $43,219 $0 $0 0.00% 911042 - CAP AQUISTN EXP REVERSAL ($31,427)($9,121)$0 $0 0.00% Grand Total $91,764 $282,139 $200,000 $200,000 0.00% RECREATION EQUIPMENT FUND RECREATION EQUIPMENT SUMMARY BY ACCOUNT TYPE $0 . 1 M $0 . 3 M $0 . 2 M $0 . 2 M $.0 M $.1 M $.1 M $.2 M $.2 M $.3 M $.3 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 174 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 76104 - RETIREE MEDICAL NON OP 372,893$ 154,234$ 335,000$ -$ -100.00% 76204 - RETIREE MED RES NON OP 6,847,565$ 7,963,897$ 7,870,367$ 7,078,328$ -10.06% Grand Total 7,220,458 8,118,131 8,205,367 7,078,328 -13.74% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change SALARIES & BENEFITS $3,368,207 $3,193,968 $3,265,000 $2,953,405 -9.54% 72 - BENEFITS $3,368,207 $3,193,968 $3,265,000 $2,953,405 -9.54% 726003 - RETIREE PERS PREMIUMS $704,985 $741,486 $670,000 $670,000 0.00% 726004 - RETIREE VISION PREMIUMS $36,636 $19,237 $35,000 $0 -100.00% 726005 - RETIREE DENTAL PREMIUMS $330,879 $134,997 $300,000 $0 -100.00% 727008 - RETIREE RHS CONTRIBUTION $2,290,329 $2,298,248 $2,260,000 $2,283,405 1.04% 727015 - UNEMPLOYMENT EXPENSE $5,378 $0 $0 $0 0.00% MAINTENANCE & OPERATIONS $3,852,251 $4,924,163 $4,940,367 $4,124,923 -16.51% 81 - CONTRACT SERVICES $3,852,251 $4,924,163 $4,940,367 $4,124,923 -16.51% 811052 - ANNUAL OPEB PAYMENT $3,852,251 $4,924,163 $4,940,367 $4,124,923 -16.51% Grand Total $7,220,458 $8,118,131 $8,205,367 $7,078,328 -13.74% RETIREE MEDICAL FUND RETIREE MEDICAL SUMMARY BY ACCOUNT TYPE $7 . 2 M $8 . 1 M $8 . 2 M $7 . 1 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 $8.4 MBudget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 175 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 74904 - UNINS CLAIMS NON OP 1,468,145$ 1,904,661$ 3,669,666$ 1,845,000$ -49.72% Grand Total 1,468,145$ 1,904,661$ 3,669,666$ 1,845,000$ -49.72% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS - - 153,000 - -100.00% 81 - CONTRACT SERVICES $0 $0 $153,000 $0 -100.00% 811013 - SERVICES LITIGATION $0 $0 $120,000 $0 -100.00% 811037 - OTHER SRVCS LOSS CONTROL $0 $0 $20,000 $0 -100.00% 811038 - OTHER SVCS PRO TECH $0 $0 $13,000 $0 -100.00% INTERNAL SERVICE CHARGE $1,468,145 $1,904,661 $3,516,666 $1,845,000 -47.54% 89 - RISK MANAGEMENT $1,468,145 $1,904,661 $3,516,666 $1,845,000 -47.54% 891012 - SETTLEMENTS $3,800 $120,000 $1,000,000 $1,000,000 0.00% 891017 - ATTORNEYS FEES $0 $0 $200,000 $0 -100.00% 891018 - LITIGATION EXPENSE $0 $0 $30,000 $0 -100.00% 891020 - OUTSIDE COUNSEL ADVISORY $0 $0 $0 $125,000 0.00% 891025 - OTHER BODILY INJURY $120,000 $120,000 $120,000 $0 -100.00% 891039 - BROKER FEES $70,352 $68,124 $76,666 $0 -100.00% 891040 - CRIME INSURANCE $7,758 $9,270 $15,500 $0 -100.00% 891041 - SPECIAL EVENT LIABILITY $0 $0 $4,000 $0 -100.00% 891043 - PROPERTY INSURANCE $1,255,065 $1,569,205 $2,000,000 $0 -100.00% 891044 - OIL WELL BLANKET BOND $279 $279 $500 $0 -100.00% 891045 - GENERAL LIAB. WATERCRAFT $33,800 $41,045 $36,000 $0 -100.00% 891046 - FIDUCIARY LIABILITY $30,051 $30,051 $34,000 $0 -100.00% 891049 - ACCRUED UNINSURED CLAIMS EXP -$52,959 -$53,313 $0 $0 0.00% 891050 - OUTSIDE CNSL CIT NON TORT LIT $0 $0 $0 $360,000 0.00% 891051 - OUTSIDE CNSL 3RD PARTY NONTORT $0 $0 $0 $360,000 0.00% Grand Total 1,468,145 1,904,661 3,669,666 1,845,000 -49.72% UNINSURED CLAIMS FUND UNINSURED CLAIMS SUMMARY BY ACCOUNT TYPE $1 . 5 M $1 . 9 M $3 . 7 M $1 . 8 M -$1.5 M -$.5 M $.5 M $1.5 M $2.5 M $3.5 M $4.5 M Budget to Previous Year Actuals FY 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 176 2020 2021 2022 2023 2023 Division Actuals Actuals Adopted Adopted % Change 75000750 - WORKERS COMPENSATION DIV 1,646,315$ 1,917,334$ 3,570,062$ 3,670,062$ 2.80% Grand Total 1,646,315$ 1,917,334$ 3,570,062$ 3,670,062$ 2.80% 2020 2021 2022 2023 2023 Account Type Actuals Actuals Adopted Adopted % Change MAINTENANCE & OPERATIONS 53,887 88,030 120,000 120,000 0.00% 84 - SUPPLIES & MATERIALS $53,887 $88,030 $120,000 $120,000 0.00% 841061 - OTHER MISC EXPENSE $53,887 $88,030 $120,000 $120,000 0.00% INTERNAL SERVICE CHARGE $1,592,429 $1,829,303 $3,450,062 $3,550,062 2.90% 89 - RISK MANAGEMENT $1,592,429 $1,829,303 $3,450,062 $3,550,062 2.90% 891002 - ACCRUED WORKERS COMP EXP -$749,000 -$768,000 $0 $0 0.00% 891004 - CLAIMS ADMINISTRATION $301,010 $326,059 $315,505 $315,505 0.00% 891005 - PPD (PERM DISAB BENEFITS)$419,738 $424,901 $450,000 $450,000 0.00% 891006 - TTD (TEMP DISAB BENEFITS)$2,503 $0 $75,000 $75,000 0.00% 891009 - MEDICAL $893,511 $1,156,958 $1,487,750 $1,487,750 0.00% 891011 - LEGAL FEES DEFENDANT $104,250 $103,327 $194,000 $194,000 0.00% 891013 - MEDICAL AUDITS $49,745 $51,975 $75,000 $75,000 0.00% 891014 - EXCESS INSURANCE $458,196 $442,921 $600,000 $700,000 16.67% 891015 - SELF INSURANCE FEES $79,660 $62,068 $175,000 $175,000 0.00% 891035 - OTHER SERVICES-SAFETY $1,515 $1,975 $30,000 $30,000 0.00% 891036 - OTHER SERVICES DRUG TEST $4,455 $5,790 $15,000 $15,000 0.00% 891037 - OTHER SERVICES ADA COMPLI $1,703 $0 $10,000 $10,000 0.00% 891039 - BROKER FEES $25,141 $21,329 $22,807 $22,807 0.00% Grand Total 1,646,315 1,917,334 3,570,062 3,670,062 2.80% WORKERS COMPENSATION FUND WORKERS COMPENSATION SUMMARY BY ACCOUNT TYPE $1 . 6 M $1 . 9 M $3 . 6 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 20 ACTUALS FY 21 ACTUALS FY 22 ADOPTED FY 23 ADOPTED 177 Debt Service Estimates 2022-23 Year of Original Balance Balance Total Principal Final Issuance 07/01/2022 Additions Deletions 06/30/2023 Payments Interest Paid to Date Payment 2010 Civic Center COP Series B*106,575,000 94,465,000 - (3,390,000) 91,075,000 9,855,153 6,465,153 15,500,000 2041 2020 Fire Station 2 COP Series A 7,860,000 7,085,000 - (695,000) 6,390,000 951,800 256,800 1,470,000 2031 Section 108 Loan 2,400,000 208,000 - (208,000) - 210,548 2,548 2,400,000 2024 Total Debt Service 136,920,000 101,758,000 - (4,293,000) 97,465,000 11,017,501 6,724,501 39,455,000 2010 Civic Center COP Series B BAB Subsidy*- - - - - (2,133,824) (2,133,824) - 2041 Total Debt Service w/ BAB Subsidy 136,920,000 101,758,000 - (4,293,000) 97,465,000 8,883,677 4,590,677 39,455,000 *The City is required to budget the 2010 Civic Center COP Series B debt service at the gross amount. However, we expect to receive $2,133,824 of Federal BAB Subsidy, thus reducing our total debt service. 2023 178 &$3Ζ7$/Ζ03529(0(17352*5$0&Ζ3 2YHUVHHQE\WKH3XEOLF:RUNV'HSDUWPHQWWKH&LW\RI1HZSRUW%HDFK&DSLWDO ΖPSURYHPHQW3URJUDP&Ζ3VHUYHVDVDSODQIRUWKHSURYLVLRQRISXEOLF LPSURYHPHQWVVSHFLDOSURMHFWVRQJRLQJPDLQWHQDQFHSURJUDPVDQGWKH LPSOHPHQWDWLRQRIWKH&LW\ȇVPDVWHUSODQV b 3URMHFWVLQWKH&Ζ3LQFOXGHLPSURYHPHQWVDQGPDMRUPDLQWHQDQFHRQDUWHULDO KLJKZD\VORFDOVWUHHWVDQGDOOH\VVWRUPGUDLQDQGZDWHUTXDOLW\LPSURYHPHQWV KDUERUED\SLHUDQGEHDFKLPSURYHPHQWVSDUNDQGIDFLOLW\LPSURYHPHQWVZDWHU DQGZDVWHZDWHUV\VWHPLPSURYHPHQWVWUDQVSRUWDWLRQVDIHW\UHOLDELOLW\DQGWUDIILF VLJQDOLPSURYHPHQWVDQGSODQQLQJSURJUDPVDQGVWXGLHV b 3URMHFWVDUHSURJUDPPHGE\ORQJUDQJHPDVWHUSODQV&LW\&RXQFLOSULRULWLHVDQG FRPPXQLW\LQSXW3URMHFWVDUHRUJDQL]HGE\SULPDU\IXQFWLRQRUEHQHILWLQWRRQHRI WKHIROORZLQJFDWHJRULHV)DFLOLWLHV6WUHHWVDQG'UDLQDJH7UDQVSRUWDWLRQ3DUNV +DUERUVDQG%HDFKHV:DWHU4XDOLW\DQG(QYLURQPHQWDO:DWHU:DVWHZDWHUDQG 0LVFHOODQHRXV7KH&DSLWDOΖPSURYHPHQW3URJUDPEXGJHWLVDOLYLQJGRFXPHQWWKDW FRQWLQXHVWRHYROYHWKURXJKRXWWKHEXGJHWLQJSURFHVVWRUHIOHFW&LW\&RXQFLODQG FRPPXQLW\JRDOVQHHGVDQGGHVLUHV 29(59Ζ(: 179 Fund Org 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 012 General Fund - CIP Rebudget New Budget Total 01201925 Facilities $1,369,305 $530,000 $1,899,305 $0 $0 $0 $0 $0 01201926 Drainage $920,156 $100,000 $1,020,156 $2,000,000 $4,400,000 $4,000,000 $400,000 $0 01201927 Streets $200,013 $5,600,000 $5,800,013 $6,944,000 $4,842,000 $4,672,000 $4,594,000 $4,328,000 01201928 Miscellaneous $370,411 $0 $370,411 $0 $0 $0 $0 $0 01201929 Parks $0 $300,000 $300,000 $0 $0 $0 $0 $0 Total General Fund - CIP $2,859,885 $6,530,000 $9,389,885 $8,944,000 $9,242,000 $8,672,000 $4,994,000 $4,328,000 012 Oceanfront Encroachment Rebudget New Budget Total 01201938 Oceanfront Encroachment Misc. $0 $500,000 $500,000 $0 $0 $0 $0 $0 Total Oceanfront Encroachment $0 $500,000 $500,000 $0 $0 $0 $0 $0 Tide and Submerged Lands Rebudget New Budget Total 100 10001 Tidelands - Maintenance $1,717,500 $1,750,000 $3,467,500 $1,250,000 $1,100,000 $1,250,000 $900,000 $650,000 100 10001940 Upper Newport Reserve $12,400 $225,000 $237,400 $0 $0 $0 $0 $0 101 10101 Tidelands - Capital $9,171,060 $3,471,406 $12,642,466 $750,000 $0 $0 $0 $0 Total Tide and Submerged Lands $10,900,960 $5,446,406 $16,347,366 $2,000,000 $1,100,000 $1,250,000 $900,000 $650,000 121 Gas Tax Rebudget New Budget Total 12101 Gas Tax $600,990 $2,075,000 $2,675,990 $0 $500,000 $0 $500,000 $0 Total Gas Tax $600,990 $2,075,000 $2,675,990 $0 $500,000 $0 $500,000 $0 Measure M Rebudget New Budget Total 122 12201 Measure M Fair Share $65,450 $1,857,000 $1,922,450 $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 Comp. - Transportation $306,823 $0 $306,823 $0 $0 $0 $0 $0 Total Measure M $373,689 $1,857,000 $2,230,689 $0 $0 $0 $0 $0 126 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 PROJECT FUND SUMMARY FY 2022-23 THROUGH FY 2027-28 FY 2022-23 Budget Total 180 Fund Org 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan PROJECT FUND SUMMARY FY 2022-23 THROUGH FY 2027-28 FY 2022-23 Budget Total Contributions Rebudget New Budget Total 135 13501 Contributions $3,617,123 $8,502,000 $12,119,123 $0 $0 $0 $0 $0 137 13701 PCH Relinquishment $0 $0 $0 $0 $0 $0 $0 $0 138 13801 Environmental Contributions $1,869,500 $0 $1,869,500 $0 $0 $0 $0 $0 166 16601 Amer. Rescue Plan Act (Library)$0 $6,500,000 $6,500,000 $0 $0 $0 $0 $0 166 16601 Amer. Rescue Plan Act (Fire)$0 $3,600,000 $3,600,000 $0 $0 $0 $0 $0 Total Contributions $5,486,623 $18,602,000 $24,088,623 $0 $0 $0 $0 $0 140 Transportation and Circulation Rebudget New Budget Total 14001 Transportation and Circulation $200,000 $0 $200,000 $2,674,000 $0 $0 $0 $0 Total Transportation and Circulation $200,000 $0 $200,000 $2,674,000 $0 $0 $0 $0 141 Building Excise Tax Rebudget New Budget Total 14101 Building Excise Tax $0 $0 $0 $300,000 $300,000 $300,000 $300,000 $300,000 Total Building Excise Tax $0 $0 $0 $300,000 $300,000 $300,000 $300,000 $300,000 142 AQMD Subvention Rebudget New Budget Total 14201 AQMD Subvention $0 $0 $0 $0 $0 $0 $0 $0 Total AQMD Subvention $0 $0 $0 $0 $0 $0 $0 $0 Major Facilities Financing Plan Rebudget New Budget Total 512 51201 Miscellaneous $0 $6,900,000 $6,900,000 $0 $0 $0 $0 $0 531 53101 Junior Guards $52,736 $0 $52,736 $0 $0 $0 $0 $0 532 53201 Fire Stations $1,017,923 $900,000 $1,917,923 $0 $6,600,000 $0 $0 $0 562 56201 Parks and Community Centers $4,866,792 $2,350,000 $7,216,792 $600,000 $1,740,000 $0 $0 $0 Total Major Facilities Financing Plan $5,937,451 $10,150,000 $16,087,451 $600,000 $8,340,000 $0 $0 $0 535 Balboa Village Parking Management District Rebudget New Budget Total 53501 BV Parking Mgmt District $251,677 $0 $251,677 $0 $0 $0 $0 $0 Total BV Parking Management District $251,677 $0 $251,677 $0 $0 $0 $0 $0 536 Neighborhood Enhancement Rebudget New Budget Total 53601 Neighborhood Enhancement $615,540 $14,121,434 $14,736,974 $1,721,000 $850,000 $250,000 $850,000 $250,000 Total Neighborhood Enhancement $615,540 $14,121,434 $14,736,974 $1,721,000 $850,000 $250,000 $850,000 $250,000 181 Fund Org 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan PROJECT FUND SUMMARY FY 2022-23 THROUGH FY 2027-28 FY 2022-23 Budget Total 571 Facilities Maintenance Rebudget New Budget Total 57101 Facilities Maintenance $2,798,466 $2,500,000 $5,298,466 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Facilities Maintenance $2,798,466 $2,500,000 $5,298,466 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 701 Water Enterprise Rebudget New Budget Total 70101 Water Enterprise $0 $400,000 $400,000 $0 $400,000 $0 $400,000 $0 Total Water Enterprise $0 $400,000 $400,000 $0 $400,000 $0 $400,000 $0 702 Water Capital Rebudget New Budget Total 70201 Water Capital $1,550,264 $80,000 $1,630,264 $89,000 $91,000 $93,000 $96,000 $98,000 70201931 Distribution and Piping $85,090 $4,489,000 $4,574,090 $1,924,000 $9,524,000 $0 $0 $0 70201932 NMP Distribution and Piping $0 $300,000 $300,000 $390,000 $400,000 $410,000 $420,000 $430,000 70201933 NMP Pumping and Operations $0 $0 $0 $0 $0 $0 $0 $0 70201934 NMP Ground Water Development $0 $0 $0 $0 $0 $0 $0 $0 Total Water Capital $1,635,354 $4,869,000 $6,504,354 $2,403,000 $10,015,000 $503,000 $516,000 $528,000 711 Wastewater Enterprise Rebudget New Budget Total 71101 Wastewater Enterprise $50,000 $100,000 $150,000 $200,000 $800,000 $200,000 $800,000 $200,000 Total Wastewater Enterprise $50,000 $100,000 $150,000 $200,000 $800,000 $200,000 $800,000 $200,000 712 Wastewater Capital Rebudget New Budget Total 71201 Wastewater Capital $642,686 $1,500,000 $2,142,686 $0 $250,000 $0 $0 $0 Total Wastewater Capital $642,686 $1,500,000 $2,142,686 $0 $250,000 $0 $0 $0 756 Fire Equipment Fund Rebudget New Budget Total 75601 Fire Equipment CIP $0 $379,452 $379,452 $0 $0 $0 $0 $0 Total Fire Equipment Fund $0 $379,452 $379,452 $0 $0 $0 $0 $0 Funding To Be Determined Rebudget New Budget Total Funding To Be Determined $0 $0 $0 $4,347,000 $20,605,000 $10,642,000 $6,594,000 $8,090,200 Total TBD $0 $0 $0 $4,347,000 $20,605,000 $10,642,000 $6,594,000 $8,090,200 Subtotal for All CIP Projects $32,353,321 $71,030,292 $103,383,613 $25,689,000 $54,902,000 $24,317,000 $18,354,000 $16,846,200 Total for All Funds $32,353,321 $71,030,292 $103,383,613 $25,689,000 $54,902,000 $24,317,000 $18,354,000 $16,846,200 182 Fund Org 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan PROJECT FUND SUMMARY FY 2022-23 THROUGH FY 2027-28 FY 2022-23 Budget Total UUD AD Improvement Funds Rebudget New Budget Total AD 113 66302 $472,161 $0 $472,161 $0 $0 $0 $0 $0 AD 120 66902 $2,402,482 $0 $2,402,482 $0 $0 $0 $0 $0 AD 124 67502 $32,113,280 $0 $32,113,280 $0 $0 $0 $0 $0 Total UUD AD Improvement Funds $34,987,923 $0 $34,987,923 $0 $0 $0 $0 $0 183 Pg Project Category Rebudget New Budget Total 01201925 Facilities 13 20F14 City Yd Fueling Support Fac. & Transfer St. Rehab Facilities $100,000 $0 $100,000 $0 $0 $0 $0 $0 117 23M11 Fire Station Alerting System Misc $0 $530,000 $530,000 $0 $0 $0 $0 $0 118 20M11 General Plan Update Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0 17 22F13 Junior Lifeguards Building - Parking Lot Improv.Facilities $19,305 $0 $19,305 122 22M15 Permanent Supportive Housing Misc $1,000,000 $0 $1,000,000 $0 $0 $0 $0 $0 Subtotal $1,369,305 $530,000 $1,899,305 $0 $0 $0 $0 $0 01201926 Drainage 23 19D11 Balboa Island Drainage MP / Pump Station Str/Dr $920,156 $0 $920,156 $2,000,000 $4,000,000 $4,000,000 $0 $0 37 23D02 Storm Drain System Repair / Rehabilitation Str/Dr $0 $100,000 $100,000 $0 $400,000 $0 $400,000 $0 Subtotal $920,156 $100,000 $1,020,156 $2,000,000 $4,400,000 $4,000,000 $400,000 $0 01201927 Streets 21 23R07 Alleys Reconstruction Str/Dr $0 $200,000 $200,000 $500,000 $500,000 $0 $0 $0 22 22R11 Balboa Blvd & Newport Blvd Pavement Rehab Str/Dr $0 $0 $0 $0 $0 $0 $0 $0 25 22R13 Balboa Island Street & Drainage Improvements Str/Dr $0 $1,000,000 $1,000,000 $2,000,000 $0 $0 $0 $0 27 23R06 Concrete Replacement Program Str/Dr $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 29 23R12 Goldenrod Bridge Landscape Rehabilitation Str/Dr $0 $250,000 $250,000 $0 $0 $0 $0 $0 31 23L01 Landscape Enhancement Program Str/Dr $0 $130,000 $130,000 $0 $0 $0 $0 $0 33 15R19 Old Newport Blvd / W Coast Hwy Modifications Str/Dr $100,000 $0 $100,000 $0 $0 $0 $0 $0 34 23R01 Pavement Management Plan Maint. / Inspection Str/Dr $0 $50,000 $50,000 $30,000 $50,000 $30,000 $50,000 $30,000 36 23R04 Slurry Seal Program Str/Dr $0 $1,275,000 $1,275,000 $1,589,000 $1,467,000 $1,817,000 $1,719,000 $1,473,000 72 15T09 Superior Avenue Ped/Bicycle Bridge and Pkg Lot PHB $13 $0 $13 $0 $0 $0 $0 $0 38 23R03 Street Pavement Repair Program Str/Dr $0 $0 $0 $750,000 $750,000 $750,000 $750,000 $750,000 60 20T03 Traffic Signage, Striping and Marking Transp $75,000 $0 $75,000 $0 $0 $0 $0 $0 60 22T03 Traffic Signage, Striping and Marking Transp $25,000 $0 $25,000 $75,000 $75,000 $75,000 $75,000 $75,000 61 23T01 Traffic Signal Rehabilitation Program Transp $0 $1,695,000 $1,695,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 Subtotal $200,013 $5,600,000 $5,800,013 $6,944,000 $4,842,000 $4,672,000 $4,594,000 $4,328,000 01201928 Miscellaneous 115 16M15 Affordable Housing Misc $363,848 $0 $363,848 $0 $0 $0 $0 $0 64 17X12 Newport Bay Trash Wheel WQ/Env $6,563 $0 $6,563 $0 $0 $0 $0 $0 Subtotal $370,411 $0 $370,411 $0 $0 $0 $0 $0 PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 GENERAL FUND 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 184 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 01201929 Parks 71 23P01 Playground Refurbishment Program PHB $0 $300,000 $300,000 $0 $0 $0 $0 $0 Subtotal $0 $300,000 $300,000 $0 $0 $0 $0 $0 Total General Fund $2,859,885 $6,530,000 $9,389,885 $8,944,000 $9,242,000 $8,672,000 $4,994,000 $4,328,000 01201938 Oceanfront Encroachment Misc 24 22R12 Beach Access Street Ends - Peninsula Point Str/Dr $0 $500,000 $500,000 $0 $0 $0 $0 $0 Subtotal $0 $500,000 $500,000 $0 $0 $0 $0 $0 Total Oceanfront Encroachment $0 $500,000 $500,000 $0 $0 $0 $0 $0 75601 Fire Equipment CIP 125 23M12 Plymovent Grant Project Misc $0 $379,452 $379,452 $0 $0 $0 $0 $0 Subtotal $0 $379,452 $379,452 $0 $0 $0 $0 $0 Total Fire Equipment Fund $0 $379,452 $379,452 $0 $0 $0 $0 $0 10001 Tide and Submerged Lands - Maint. 73 22H13 Abandoned / Surrendered Watercraft Abatement PHB $17,500 $0 $17,500 $0 $0 $0 $0 $0 76 23H04 Beach and Bay Sand Management PHB $0 $600,000 $600,000 $500,000 $500,000 $500,000 $500,000 $500,000 77 23H12 Eelgrass / Caulerpa Survey PHB $0 $150,000 $150,000 $0 $0 $0 $0 $0 78 22H08 Harbor & Ocean Bulkheads / Seawalls / Structure Rpr PHB $400,000 $0 $400,000 $0 $0 $0 $0 $0 78 23H08 Harbor & Ocean Bulkheads / Seawalls / Structure Rpr PHB $0 $500,000 $500,000 $400,000 $400,000 $400,000 $400,000 $0 79 22H09 Harbor & Ocean Maintenance / Minor Improvements PHB $50,000 $0 $50,000 $0 $0 $0 $0 $0 79 23H09 Harbor & Ocean Maintenance / Minor Improvements PHB $0 $100,000 $100,000 $150,000 $0 $150,000 $0 $150,000 80 22H02 Harbor Piers Rehabilitation PHB $300,000 $0 $300,000 $0 $0 $0 $0 $0 119 22M11 Oil Well 5 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0 120 22M12 Oil Well 12 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0 121 22M13 Oil Well 15 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0 TIDE AND SUBMERGED LANDS OCEANFRONT ENCROACHMENT GENERAL FUND FIRE EQUIPMENT FUND 185 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 10001 Tide and Submerged Lands - Maint. (Continued) 82 23H05 Surfside Sunset Coastal Sand Repl. Fair Share/Sand Maint.PHB $0 $400,000 $400,000 $0 $0 $0 $0 $0 65 21X02 TMDL Compliance / WQ Improvements WQ/Env $200,000 $0 $200,000 $200,000 $200,000 $200,000 $0 $0 Subtotal $1,717,500 $1,750,000 $3,467,500 $1,250,000 $1,100,000 $1,250,000 $900,000 $650,000 10001940 Upper Newport Reserve 63 23X11 Big Canyon Restoration Ph.2 Monitoring & Maint.WQ/Env $0 $225,000 $225,000 $0 $0 $0 $0 $0 64 17X12 Newport Bay Trash Wheel WQ/Env $12,400 $0 $12,400 $0 $0 $0 $0 $0 Subtotal $12,400 $225,000 $237,400 $0 $0 $0 $0 $0 10101 Tide and Submerged Lands - Capital 74 16H11 American Legion Bulkhead PHB $1,317,466 $0 $1,317,466 $0 $0 $0 $0 $0 23 19D11 Balboa Island Drainage MP/Pump Stations Str/Dr $500,000 $0 $500,000 $0 $0 $0 $0 $0 75 23H11 Balboa Yacht Basin Dock Replacement PHB $0 $200,000 $200,000 $750,000 $0 $0 $0 $0 80 19H02 Harbor Piers Rehabilitation PHB $300,000 $0 $300,000 $0 $0 $0 $0 $0 80 23H02 Harbor Piers Rehabilitation PHB $0 $300,000 $300,000 $0 $0 $0 $0 $0 81 18H07 Harborwide Dredging / Planning PHB $4,478,594 $0 $4,478,594 $0 $0 $0 $0 $0 81 22H07 Harborwide Dredging / Planning PHB $2,550,000 $2,971,406 $5,521,406 $0 $0 $0 $0 $0 65 20X02 TMDL Compliance / WQ Improvements WQ/Env $25,000 $0 $25,000 $0 $0 $0 $0 $0 Subtotal $9,171,060 $3,471,406 $12,642,466 $750,000 $0 $0 $0 $0 Total Tide and Submerged Lands $10,900,960 $5,446,406 $16,347,366 $2,000,000 $1,100,000 $1,250,000 $900,000 $650,000 12101 Gas Tax 22 22R11 Balboa Blvd & Newport Blvd Pavement Rehab Str/Dr $0 $210,000 $210,000 $0 $0 $0 $0 $0 26 21R13 City Bridge Maintenance Str/Dr $61,000 $250,000 $311,000 $0 $500,000 $0 $500,000 $0 30 21R15 Jamboree Road Pvmt Rehab. & Reclaimed Water Str/Dr $534,550 $0 $534,550 $0 $0 $0 $0 $0 33 15R19 Old Newport Blvd / W Coast Hwy Modifications Str/Dr $5,440 $0 $5,440 $0 $0 $0 $0 $0 36 23R04 Slurry Seal Program Str/Dr $0 $127,000 $127,000 $0 $0 $0 $0 $0 38 23R03 Street Pavement Repair Program Str/Dr $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0 41 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $0 $488,000 $488,000 $0 $0 $0 $0 $0 Subtotal $600,990 $2,075,000 $2,675,990 $0 $500,000 $0 $500,000 $0 Total Gas Tax $600,990 $2,075,000 $2,675,990 $0 $500,000 $0 $500,000 $0 TIDE AND SUBMERGED LANDS GAS TAX 186 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 12201 Measure M Fair Share 30 21R15 Jamboree Road Pvmt Rehab. & Reclaimed Water Str/Dr $65,450 $0 $65,450 $0 $0 $0 $0 $0 32 22R14 Newport Coast Dr & Balboa Blvd Pavement Rehab Str/Dr $0 $1,857,000 $1,857,000 $0 $0 $0 $0 $0 Subtotal $65,450 $1,857,000 $1,922,450 $0 $0 $0 $0 $0 1230050 Measure M Comp Streets 42 21R16 West Coast Hwy Intersection Imp. & Ped. Bridge 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 57 21T13 Balboa Island/CDM Microtransit Feasibility Study Transp $58,500 $0 $58,500 $0 $0 $0 $0 $0 58 17T13 Balboa Peninsula Summer Trolley Transp $102,100 $0 $102,100 $0 $0 $0 $0 $0 58 19T13 Balboa Peninsula Summer Trolley Transp $146,223 $0 $146,223 $0 $0 $0 $0 $0 Subtotal $306,823 $0 $306,823 $0 $0 $0 $0 $0 Total Measure M $373,689 $1,857,000 $2,230,689 $0 $0 $0 $0 $0 12601 RMRA 32 22R14 Newport Coast Dr & Balboa Blvd Pavement Rehab 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 MEASURE M SB1 - Road Maintenance and Rehabilitation Account (RMRA) 187 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 13501 Contributions 73 22H13 Abandoned / Surrendered Watercraft Abatement PHB $175,000 $0 $175,000 $0 $0 $0 $0 $0 87 19W12 Advanced Metering Infrastructure Water $971,480 $0 $971,480 $0 $0 $0 $0 $0 57 21T13 Balboa Island/CDM Microtransit Feasibility Study Transp $6,500 $0 $6,500 $0 $0 $0 $0 $0 89 16W12 Bay/Channel Crossings Water Main Repl.Water $114,543 $0 $114,543 $0 $0 $0 $0 $0 12 19F11 Central Library Lecture Hall Facilities $0 $6,500,000 $6,500,000 $0 $0 $0 $0 $0 16 19F13 Junior Lifeguards Building Facilities $0 $1,750,000 $1,750,000 $0 $0 $0 $0 $0 72 15T09 Superior Ave Ped/Bicycle Bridge and Parking Lot PHB $2,349,600 $0 $2,349,600 $0 $0 $0 $0 $0 41 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $0 $252,000 $252,000 $0 $0 $0 $0 $0 Subtotal $3,617,123 $8,502,000 $12,119,123 $0 $0 $0 $0 $0 13701 PCH Relinquishment $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $0 $0 $0 $0 $0 $0 $0 $0 13801 Environmental Contributions 64 17X12 Newport Bay Trash Wheel WQ/Env $1,869,500 $0 $1,869,500 $0 $0 $0 $0 $0 Subtotal $1,869,500 $0 $1,869,500 $0 $0 $0 $0 $0 16601 Amer. Rescue Plan Act (ARPA) - Library 12 19F11 Central Library Lecture Hall Facilities $0 $6,500,000 $6,500,000 $0 $0 $0 $0 $0 Subtotal $0 $6,500,000 $6,500,000 $0 $0 $0 $0 $0 16601 Amer. Rescue Plan Act (ARPA) - Fire 16 19F13 Junior Lifeguards Building Facilities $0 $3,150,000 $3,150,000 $0 $0 $0 $0 $0 17 22F13 Junior Lifeguards Building - Parking Lot Improv.Facilities $0 $450,000 $450,000 $0 $0 $0 $0 $0 Subtotal $0 $3,600,000 $3,600,000 $0 $0 $0 $0 $0 Total Contributions $5,486,623 $18,602,000 $24,088,623 $0 $0 $0 $0 $0 14001 Transportation and Circulation 72 15T09 Superior Ave Ped/Bicycle Bridge and Parking Lot PHB $200,000 $0 $200,000 $0 $0 $0 $0 $0 33 15R19 Old Newport Blvd / W Coast Hwy Modifications Str/Dr $0 $0 $0 $2,674,000 $0 $0 $0 $0 Subtotal $200,000 $0 $200,000 $2,674,000 $0 $0 $0 $0 Total Transportation and Circulation $200,000 $0 $200,000 $2,674,000 $0 $0 $0 $0 CONTRIBUTIONS TRANSPORTATION AND CIRCULATION 188 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 14101 Building Excise Tax 71 24PXX Playground Refurbishment Program PHB $0 $0 $0 $300,000 $300,000 $300,000 $300,000 $300,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $0 $0 $0 $300,000 $300,000 $300,000 $300,000 $300,000 Total Building Excise Tax $0 $0 $0 $300,000 $300,000 $300,000 $300,000 $300,000 14201 AQMD Subvention $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $0 $0 $0 $0 $0 $0 $0 $0 Total AQMD Subvention $0 $0 $0 $0 $0 $0 $0 $0 51201 Miscellaneous FFP 13 20F14 City Yd Fueling Sup. Facilities & Xfr Station Rehab Facilities $0 $6,900,000 $6,900,000 $0 $0 $0 $0 $0 Subtotal $0 $6,900,000 $6,900,000 $0 $0 $0 $0 $0 53101 Junior Guards 16 19F13 Junior Lifeguards Building Facilities $52,736 $0 $52,736 $0 $0 $0 $0 $0 Subtotal $52,736 $0 $52,736 $0 $0 $0 $0 $0 53201 Fire Stations 11 23F12 Balboa Library/Fire Station No. 1 Replacement Facilities $0 $900,000 $900,000 $0 $6,600,000 $0 $0 $0 15 15F13 Fire Station No. 2 Replacement Facilities $1,017,923 $0 $1,017,923 $0 $0 $0 $0 $0 Subtotal $1,017,923 $900,000 $1,917,923 $0 $6,600,000 $0 $0 $0 BUILDING EXCISE TAX AQMD MAJOR FACILITIES FINANCING PLAN 189 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 56201 Parks and Community Centers 10 23F11 15th Street Restroom Replacement Facilities $0 $200,000 $200,000 $600,000 $0 $0 $0 $0 83 25PXX Bonita Creek Park Athletic Field Turf Repl.PHB $0 $0 $0 $0 $1,740,000 $0 $0 $0 12 19F11 Central Library Lecture Hall Facilities $61,404 $0 $61,404 $0 $0 $0 $0 $0 70 22P13 Newport Coast Pickleball Courts PHB $939,020 $0 $939,020 $0 $0 $0 $0 $0 72 15T09 Superior Ave Ped/Bicycle Bridge and Parking Lot PHB $3,866,368 $2,150,000 $6,016,368 $0 $0 $0 $0 $0 Subtotal $4,866,792 $2,350,000 $7,216,792 $600,000 $1,740,000 $0 $0 $0 Total Major Facilities Financing Plan $5,937,451 $10,150,000 $16,087,451 $600,000 $8,340,000 $0 $0 $0 53501 Balboa Village Parking Mgmt District 58 19T13 Balboa Peninsula Summer Trolley Transp $251,677 $0 $251,677 $0 $0 $0 $0 $0 Subtotal $251,677 $0 $251,677 $0 $0 $0 $0 $0 Total Balboa Village Parking Mgmt District $251,677 $0 $251,677 $0 $0 $0 $0 $0 53601 Neighborhood Enhancement 21 23R07 Alleys Reconstruction Str/Dr $0 $100,000 $100,000 $0 $0 $0 $0 $0 68 23P11 Arroyo Park Synthetic Turf Replacement PHB $0 $1,400,000 $1,400,000 $0 $0 $0 $0 $0 116 17A11 Assessment District Payment for City Parcels Misc $165,540 $0 $165,540 $0 $0 $0 $0 $0 22 22R11 Balboa Blvd & Newport Blvd Pavement Rehab Str/Dr $0 $3,161,434 $3,161,434 $0 $0 $0 $0 $0 23 19D11 Balboa Island Drainage MP/Pump Stations Str/Dr $0 $5,000,000 $5,000,000 $0 $0 $0 $0 $0 69 23P12 City Park Assessment & Replacement/Rehab Study PHB $0 $250,000 $250,000 $0 $0 $0 $0 $0 27 23R06 Concrete Replacement Program Str/Dr $0 $250,000 $250,000 $0 $0 $0 $0 $0 28 23R11 East Coast Hwy Pavement Rehabilitation Str/Dr $0 $250,000 $250,000 $0 $0 $0 $0 $0 118 20M11 General Plan Update Misc $0 $500,000 $500,000 $0 $0 $0 $0 $0 31 22L01 Landscape Enhancement Program Str/Dr $100,000 $0 $100,000 $0 $0 $0 $0 $0 31 23L01 Landscape Enhancement Program Str/Dr $0 $970,000 $970,000 $250,000 $250,000 $250,000 $250,000 $250,000 32 22R14 Newport Coast Dr & Balboa Blvd Pavement Rehab Str/Dr $0 $1,200,000 $1,200,000 $0 $0 $0 $0 $0 59 22T12 Newport Pier McFadden Plaza Rehabilitation Transp $350,000 $0 $350,000 $0 $0 $0 $0 $0 35 23R13 San Miguel Dr Pavement Rehab Str/Dr $0 $60,000 $60,000 $472,000 $0 $0 $0 $0 37 23D02 Storm Drain System Repair / Rehabilitation Str/Dr $0 $500,000 $500,000 $0 $0 $0 $0 $0 39 23V02 Streetlight Rehabilitation Program Str/Dr $0 $350,000 $350,000 $0 $600,000 $0 $600,000 $0 40 23R14 Superior Avenue Pavement Rehabilitation Str/Dr $0 $130,000 $130,000 $999,000 $0 $0 $0 $0 Subtotal $615,540 $14,121,434 $14,736,974 $1,721,000 $850,000 $250,000 $850,000 $250,000 Total Neighborhood Enhancement $615,540 $14,121,434 $14,736,974 $1,721,000 $850,000 $250,000 $850,000 $250,000 BALBOA VILLAGE PARKING MANAGEMENT DISTRICT MAJOR FACILITIES FINANCING PLAN NEIGHBORHOOD ENHANCEMENT 190 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 57101 Facilities Maintenance Category1420F02Facilities Maintenance Master Plan Program Facilities $0 $0 $0 $0 $0 $0 $0 $0 14 21F02 Facilities Maintenance Master Plan Program Facilities $371,230 $0 $371,230 $0 $0 $0 $0 $0 14 22F02 Facilities Maintenance Master Plan Program Facilities $2,427,236 $0 $2,427,236 $0 $0 $0 $0 $0 14 23F02 Facilities Maintenance Master Plan Program Facilities $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Subtotal $2,798,466 $2,500,000 $5,298,466 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Facilities Maintenance $2,798,466 $2,500,000 $5,298,466 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 70101 Water Enterprise 18 23F13 Utilities Yard Facilities Improvements Facilities $0 $400,000 $400,000 $0 $400,000 $0 $400,000 $0 Subtotal $0 $400,000 $400,000 $0 $400,000 $0 $400,000 $0 70201 Water Capital 87 19W12 Advanced Metering Infrastructure Water $1,550,264 $0 $1,550,264 $0 $0 $0 $0 $0 90 23R09 Grade Adjustments - Water Valves Water $0 $80,000 $80,000 $89,000 $91,000 $93,000 $96,000 $98,000 Subtotal $1,550,264 $80,000 $1,630,264 $89,000 $91,000 $93,000 $96,000 $98,000 70201931 Distrib / Piping Master Plan 86 18W13 16th Street Pump Station / Backup Generator Water $5,000 $0 $5,000 $0 $0 $0 $0 $0 21 23R07 Alleys Reconstruction Str/Dr $0 $400,000 $400,000 $0 $0 $0 $0 $0 22 22R11 Balboa Blvd & Newport Blvd Pavement Rehab Str/Dr $0 $0 $0 $0 $0 $0 $0 $0 88 23W11 Balboa Island P-19 (Phase 3)Water $0 $300,000 $300,000 $1,924,000 $0 $0 $0 $0 89 16W12 Bay/Channel Crossings Water Main Repl.Water $47,390 $0 $47,390 $0 $7,900,000 $0 $0 $0 91 23W12 Hillsborough Pump Station Water $0 $608,000 $608,000 $0 $0 $0 $0 $0 92 18W12 Transmission Mains Valve Replacements Water $32,700 $0 $32,700 $0 $0 $0 $0 $0 94 23W13 West Irvine Terrace Water Main Replacement Water $0 $2,981,000 $2,981,000 $0 $0 $0 $0 $0 95 23W14 Zone 3 and 4 Pump Station Upgrades Water $0 $200,000 $200,000 $0 $1,624,000 $0 $0 $0 Subtotal $85,090 $4,489,000 $4,574,090 $1,924,000 $9,524,000 $0 $0 $0 70201932 Distrib / Piping - Non Master Plan 93 23W05 Water System Rehabilitation Water $0 $300,000 $300,000 $390,000 $400,000 $410,000 $420,000 $430,000 Subtotal $0 $300,000 $300,000 $390,000 $400,000 $410,000 $420,000 $430,000 70201933 Pumping and Operations NMP $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $0 $0 $0 $0 $0 $0 $0 $0 Total Water Fund $1,635,354 $5,269,000 $6,904,354 $2,403,000 $10,415,000 $503,000 $916,000 $528,000 FACILITIES MAINTENANCE WATER FUND 191 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 71101 Wastewater Enterprise 110 23R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $0 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 112 22S03 Sewer Main Lining and Repairs Wstwtr $50,000 $0 $50,000 $100,000 $700,000 $100,000 $700,000 $100,000 Subtotal $50,000 $100,000 $150,000 $200,000 $800,000 $200,000 $800,000 $200,000 71201 Wastewater Capital 113 25SXX Carnation Avenue Sewer Replacement Wstwtr $0 $0 $0 $0 $250,000 $0 $0 $0 111 21S04 Sewer Lift Station Improvements Wstwtr $642,686 $0 $642,686 $0 $0 $0 $0 $0 111 23S04 Sewer Lift Station Improvements Wstwtr $0 $1,500,000 $1,500,000 $0 $0 $0 $0 $0 Subtotal $642,686 $1,500,000 $2,142,686 $0 $250,000 $0 $0 $0 Total Wastewater Fund $692,686 $1,600,000 $2,292,686 $200,000 $1,050,000 $200,000 $800,000 $200,000 75601 Fire Equipment CIP 123 23M12 Plymovent Grant Project Misc $0 $379,452 $379,452 $0 $0 $0 $0 $0 Subtotal $0 $379,452 $379,452 $0 $0 $0 $0 $0 Total Fire Equipment Fund $0 $379,452 $379,452 $0 $0 $0 $0 $0 43 26RXX 16th Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $40,000 $366,000 $0 98 26WXX Bay Crossings CIPP Lining (BC-5 and BC-15)Water $0 $0 $0 $0 $0 $150,000 $657,000 $0 44 24RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $230,000 $1,938,000 $0 $0 $0 45 24RXX Bristol Street Pavement Rehabilitation Str/Dr $0 $0 $0 $200,000 $1,778,000 $0 $0 $0 46 24RXX Campus Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $70,000 $593,000 $0 $0 $0 101 24WXX Cathodic Protection Program Water $0 $0 $0 $396,000 $0 $0 $0 $0 108 24WXX Water Well Rehabilitation Water $0 $0 $0 $453,000 $464,000 $476,000 $0 $0 102 26WXX CM-9 Replacement Water $0 $0 $0 $0 $0 $595,000 $0 $0 100 27WXX Big Canyon Reservoir 2-24" Check Valve, 30" & 48" Valve Rep Water $0 $0 $0 $0 $0 $0 $610,000 $0 103 24WXX Distribution Valve Replacement Program Water $0 $0 $0 $111,000 $114,000 $116,000 $119,000 $122,000 107 24WXX New Wells and Pipeline in Fountain Valley Water $0 $0 $0 $250,000 $0 $0 $0 $0 96 26WXX 15th Street / Irvine Avenue #1 PRS Rehab Water $0 $0 $0 $0 $0 $238,000 $0 $0 97 26WXX 15th Street / Irvine Avenue #2 PRS New Station Water $0 $0 $0 $0 $0 $357,000 $0 $0 99 25WXX Bay Crossings HDD (BC-12, BC-17, SA-01)Water $0 $0 $0 $0 $450,000 $3,653,000 $0 $0 106 27WXX Hoag Hospital (8" & 24") Newport Blvd/Sunset Park Ln Water $0 $0 $0 $0 $0 $0 $1,463,000 $0 104 24WXX Dover Drive / Coast Hwy PRS Replacement Water $0 $0 $0 $154,000 $0 $0 $0 $0 28 23R11 East Coast Hwy Pavement Rehabilitation Str/Dr $0 $0 $0 $2,233,000 $0 $0 $0 $0 105 28WXX East Irvine Terrace Water Main Replacement Water $0 $0 $0 $0 $0 $0 $0 $250,000 47 27RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $170,000 $2,682,200 48 24RXX MacArthur Blvd Pavement Rehabilitation Str/Dr $0 $0 $0 $250,000 $2,328,000 $0 $0 $0 FUNDING TO BE DETERMINED WASTEWATER FUND 192 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2022-23 THROUGH FY 2027-28 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan 49 25RXX Miramar Dr Concrete Pavement Reconstruction Str/Dr $0 $0 $0 $0 $170,000 $1,687,000 $0 $0 50 27RXX Newport Center Dr & Santa Cruz Pavement Rehab Str/Dr $0 $0 $0 $0 $0 $0 $340,000 $3,012,000 51 25RXX Ocean Blvd & Street Ends Concrete Pvmnt Recon Str/Dr $0 $0 $0 $0 $250,000 $1,984,000 $0 $0 52 27RXX San Joaquin Hills Pvmt Rehab - Spyglass / Newport Coast Str/Dr $0 $0 $0 $0 $0 $0 $250,000 $2,024,000 53 26RXX San Joaquin Hills Pvmnt Rehab - MacArthur / Marguerite Str/Dr $0 $0 $0 $0 $0 $150,000 $1,136,000 $0 54 25RXX Santa Ana Ave / San Bernardino Ave Pvmt Recon.Str/Dr $0 $0 $0 $0 $120,000 $996,000 $0 $0 55 26RXX Seaview Avenue (Carnation Ave to Narcissus)Str/Dr $0 $0 $0 $0 $0 $200,000 $1,483,000 $0 42 21R16 West Coast Hwy Intersection Imp. & Ped. Bridge Str/Dr $0 $0 $0 $0 $12,400,000 $0 $0 $0 Total TBD $0 $0 $0 $4,347,000 $20,605,000 $10,642,000 $6,594,000 $8,090,200 Subtotal for All CIP Projects $32,353,321 $71,030,292 $103,383,613 $25,689,000 $54,902,000 $24,317,000 $18,354,000 $16,846,200 Total for All Funds $32,353,321 $71,030,292 $103,383,613 $25,689,000 $54,902,000 $24,317,000 $18,354,000 $16,846,200 Pg Project Category Rebudget New Budget Total 124 66302 AD 113 Misc $472,161 $0 $472,161 $0 $0 $0 $0 $0 125 66902 AD 120 Misc $2,402,482 $0 $2,402,482 $0 $0 $0 $0 $0 126 67502 AD 124 Misc $32,113,280 $0 $32,113,280 $0 $0 $0 $0 $0 Subtotal UUD AD Improvement Funds $34,987,923 $0 $34,987,923 $0 $0 $0 $0 $0 UUD AD Improvement Funds 2027-28 Plan FY 2022-23 Budget Total 2023-24 Plan 2024-25 Plan 2025-26 Plan 2026-27 Plan FUNDING TO BE DETERMINED 193 THIS PAGE IS LEFT INTENTIONALLY BLANK 194 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). 195 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 each departmental budget that presents the various departmental programs by title, dollar totals, 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. 196 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. 197 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.) 198 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.”) 199 THIS PAGE IS LEFT INTENTIONALLY BLANK 200 100 Civic Center Drive, Newport Beach, CA 92660(949) 644-3330www.NewportBeachCA.gov