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Home My WebLink AboutBudget Detail (Proposed) 2024CITY OF NEWPORT BEACH CALIFORNIA ANNUAL BUDGET FISCAL YEAR 2023-2024 PROPOSED Profile of Newport Beach, CA Noah Blom Mayor Will O’Neill Mayor Pro Tem Brad Avery Councilmember Robyn Grant Councilmember Lauren Kleiman Councilmember Joe Stapleton Councilmember Erik Weigand Councilmember Grace K. Leung City Manager Aaron C. Harp City Attorney Leilani I. Brown City Clerk The City of Newport Beach is a community located in the coastal center of Orange County, in the heart of Southern California, with Los Angeles County to the north and San Diego County to the south. Newport Beach was incorporated September 1, 1906. The City Charter was originally adopted in 1954 but has been updated and amended over time. The City operates under a Council-Manager form of government. Council Members are elected by district but voted on by the population as a whole and serve four-year staggered terms. The governing council consists of the Mayor and six other members and is responsible for, among other things, policymaking, passing local ordinances, adopting the budget, appointing committees, and hiring the City Manager, City Attorney, and City Clerk. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day- to-day operations of the City, and for appointing heads of departments. Newport Beach surrounds Newport Bay, well known for its picturesque islands and one of the greatest recreational harbors in the world, accommodating approximately 4,300 recreational and sports charter boats docked within its 21-square-mile harbor. The bay and the ten miles of ocean beach offer outstanding fishing, swimming, surfing, and aquatic sports activities. The city has a permanent population of 85,780, which typically grows to well over 100,000 during the summer months, including 20,000 to 100,000 or more tourists daily. There are fine residential areas, modern shopping facilities, and a quality school system. The University of California, Irvine, is located immediately adjacent to the city, and several other colleges are within a 30-mile-radius. The City of Newport Beach is a full-service city, providing its residents and visitors with high quality municipal services, a desirable place to live, work, recreate, and visit, with a focus on public safety. Key services include: general governance, legal, financial, and information technology; police, fire, paramedic, lifeguard, and emergency medical transport services; engineering, construction, and maintenance of public facilities, public streets, beaches, and parks; planning, zoning, and economic development services; building inspection, plan check, and code enforcement services; libraries and cultural and arts services; recreation and senior services; and water, wastewater, and street light utility services. THIS PAGE IS LEFT INTENTIONALLY BLANK City of Newport Beach Proposed, May 2023 Prepared Under the Direction of: Grace K. Leung, City Manager Compiled by: Jason Al-Imam, Finance Director THIS PAGE IS LEFT INTENTIONALLY BLANK TABLE OF CONTENTS INTRODUCTION Organizational Chart ....................................................................................... 1 Budget Timeline .............................................................................................. 3 FINANCIAL / EMPLOYEE STRUCTURE Fund Information ............................................................................................. 4 Financial Policy Information .......................................................................... 10 Employee Overview by Department .............................................................. 18 BUDGET SUMMARIES Revenue Overview ........................................................................................ 21 Revenue Detail ............................................................................................. 23 Expenditure Overview ................................................................................... 43 Expenditure Detail ......................................................................................... 47 Fund Balance Information ............................................................................. 55 DEPARTMENT INFORMATION City Attorney ................................................................................................. 59 City Clerk ...................................................................................................... 63 City Council ................................................................................................... 67 City Manager / Information Technology ........................................................ 71 Community Development .............................................................................. 81 Finance ......................................................................................................... 93 Fire .............................................................................................................. 103 Harbor ......................................................................................................... 121 Human Resources ..................................................................................... 125 Library & Cultural Arts ................................................................................. 129 Police .......................................................................................................... 143 Public Works / Equipment Maintenance ..................................................... 163 Recreation & Senior Services ..................................................................... 187 Utilities ........................................................................................................ 213 Internal Services & Other Activities ............................................................. 225 Capital Improvement Program .................................................................... 235 GLOSSARY ...................................................................................................... 249 THIS PAGE IS LEFT INTENTIONALLY BLANK 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 1 THIS PAGE IS LEFT INTENTIONALLY BLANK 2 BUDGET TIMELINE AUTUMN/WINTER LIABILITIES & LONG- RANGE PLANNING Evaluate operating liabilities such as Workers Compensation, General Liability, Pension, and Retiree Insurance Liabilities. JANUARY COUNCIL PLANNING SESSION Held in late January for upcoming budget year as well as proposed allocation of prior year surplus. This is also the time we look at our long-term infrastructure needs. PERSONNEL & OPERATING BUDGET DEVELOPMENT Calculate personnel needs based on upcoming bargaining unit changes, and changes in personnel as well as ongoing operating changes. 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 COUNCIL REVIEW City Council reviews, adjusts, and votes on proposed budget, including program enhancements & budget revisions. NOVEMBER REVENUE Begin meeting with departments to review revenue projections and seek outside opinions from consultants/experts that specialize in forecasting economic trends. FEBRUARY DEPARTMENTAL BUDGET PREPARATION Start discussions with Departments and the City Manager to identify areas where changes in service delivery might be in order. APRIL/MAY FINANCE COMMITTEE REVIEW Finance Committee will review the City Manager’s Proposed Budget and make recommendations to support or adjust budget assumptions to the City Council. JULY BUDGET IMPLEMENTATION Begin Fiscal Year with adopted budget 3 FUNDS The City of Newport Beach utilizes several categories of funds, including Major Funds, Other Governmental Funds, Enterprise Funds, Internal Service Funds, Special Funds, Other Capital Projects Funds, and Other Permanent Funds. Major Funds - Major funds are those funds which are either material or of particular importance. Major Governmental Funds – Governmental funds are generally used to account for tax supported activities. The following governmental funds meet the criteria of a major fund: • General Fund - used to account for fiscal resources which are dedicated to governmental operations of the City, and not required to be accounted for in another fund. • Tide and Submerged Land – Operating Fund - a Special Revenue Fund used to account for revenues related to the operation of the City’s tidelands, 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. • 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. • 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. • Facilities Financial Planning Reserve Fund - used to account for the receipt and expenditure of funds for the replacement of facilities. • Civic Center COP Fund - used to account for debt service transactions related to the Certificates of Participation issued to finance the construction of the Civic Center. • Debt Service Fund - used to account for debt service transactions related to the Certificates of Participation issued to finance the construction of the Civic Center Complex and the construction of Fire Station No. 2. 4 Other Governmental Funds - Other governmental funds are those governmental funds which do not meet the criteria of a major fund. Other Governmental Funds used by the City fall into the following governmental fund types: • Other Special Revenue Funds – used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes. • Other Capital Projects Funds – used to account for resources used for the acquisition and construction of capital facilities by the City, except those financed by Enterprise Funds. • Permanent Funds – used to report resources that are legally restricted for the extent that only earnings, not principal, may be used for purposes that support the reporting government’s programs. Enterprise Funds • Water Fund – an enterprise fund used to account for the activities associated with the transmission and distribution of potable water by the City to its users. • Wastewater Fund – an enterprise fund used to account for the activities associated with providing sewer services by the City to its users. Internal Service Funds - Internal Service Funds are used to allocate the cost of providing goods and services by one department to other departments on a cost reimbursement basis. The City of Newport Beach Internal Service Funds are listed below: • Insurance Reserve Fund - used to account for the City's self-insured general liability, workers' compensation program, other insurance policies that the City does not self-insure for, and outside litigation expenses for non-tort claims. • Compensated Absences Fund - used to account for the City’s accumulated liability for compensated absences. • 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. 5 • Retiree Insurance Fund – used to account for the cost of providing post- employment health care benefits. • 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: • 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. • 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. • 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. • 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. • 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. • 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. 6 • Community Development Block Grant Fund - used to account for revenues and expenditures relating to the City's Community Development Block Grant program. These funds are received from the Federal Department of Housing and Urban Development and must be expended exclusively on programs for low- or moderate-income individuals/families. • Air Quality Management District Fund – used to account for revenues received from the South Coast Air Quality Management District restricted for the use of reducing air pollution. • Environmental Liability Fund - used to account for solid waste fees restricted for mitigation of future environmental liability relating to the handling of solid waste. • Supplemental Law Enforcement Services Fund (SLESF) - used to account for revenues received from the county to be used exclusively for front line law enforcement services. • Contributions Fund - used to account for revenues received from other government agencies or private developers and expended for specific streets, highway, construction, or water quality projects. • Fostering Interest in Nature (FIIN) Fund – restricted for recreation and education programming as a mitigation effort by the California Coastal Commission. • CARES Small Business Grant Fund – used to account for federal funding passed through the County of Orange under the Federal Coronavirus Aid, Relief, and Economic Security Act (CARES). These funds are used exclusively for economic support to small business in connection with the COVID-19 pandemic. • Oceanfront Encroachment Fund – restricted for ocean front restoration and improvement and maintenance to enhance public access and use of ocean beaches as restricted by the Local Coastal Program. • PEG Fees Fund – used to account for cable franchise fees received from cable providers for support of Public, Education, and Government access programming only. • Restricted Programs Fund – used to account for revenues received that are restricted for affordable housing, public arts and culture, parking improvements, and disability access training. 7 Other Capital Projects Funds - Capital Projects Funds are used to account for resources used for the acquisition and construction of capital facilities by the City, except those financed by Enterprise Funds. The City of Newport Beach Capital Projects Funds are as follows: • Assessment District Fund - used to account for the receipt and expenditure of funds received from 1911 Act and 1915 Act Assessment Districts for capital improvement projects. • Fire Station Fund - used to account for the design and construction of new fire stations. • Facilities Maintenance Fund - used to account for revenues and expenditures associated with the maintenance of existing facilities. • Sunset Ridge Park Fund - used to account for the design and construction of the Sunset Ridge Park. • Strategic Planning Fund - used to account for expenditures for study and concept development needed to further refine the Facilities Financing Planning Program. It includes developing both interim and long-term use plans for the old City Hall site on Newport Boulevard. • Miscellaneous Facilities Fund - used to account for expenditures for small scale facility rehabilitation, expansion and/or replacement in accordance with the Facilities Financing Planning Program. • Parks and Community Centers Fund - used to account for expenditures for park and community center rehabilitation, expansion and/or replacement in accordance with the Facilities Financing Planning Program. • West Newport Community Center Fund - used to account for the design and construction of the West Newport Community Center. • Public Art and Cultural Facilities Fund - used to account for the design and implementation of the Arts and Culture Master Plan. • Uptown Newport Undergrounding Fund - used to account for the receipt and expenditures related to the development within the Uptown Newport Planned Community Development Plan. • Balboa Village Parking Management District Fund - used to account for revenues and expenditures associated with parking management improvements in Balboa Village. 8 • Misc. Santa Ana Heights (SAH) Projects Fund – used to account for various grants and projects associated with providing public works, parks, and recreation opportunities within the part of the City known as Santa Ana Heights. • Neighborhood Enhancement Fund - used to account for projects that will enhance neighborhood aesthetics and functionality. • Junior Lifeguards Fund – used to account for capital improvement projects related to the Junior Lifeguards program. • Unrestricted Capital Improvements Fund - used to separately account for general fund capital improvement projects. • Park Maintenance Fund - used to account for revenues and expenditures associated with the maintenance of existing parks. Other Permanent Funds - Permanent Funds are used to report resources that are legally restricted for the extent that only earnings, not principal, may be used for purposes that support the reporting government’s programs. The City of Newport Beach Permanent Funds are as follows: • Bay Dredging Fund - used to account for the receipt of permanent endowments intended to fund the ongoing cost of maintaining and dredging of the Upper Newport Bay. • Ackerman Fund - used to account for the receipt of permanent endowments intended as follows: 75% of the fund’s investment proceeds will be used for the purchase of high-tech library equipment while the remaining 25% will be used for scholarships for needy students. 9 FINANCIAL POLICIES The City of Newport Beach maintains, and regularly reviews and revises, a comprehensive set of Financial Policies to govern the overall financial management of the city. These policies can be found at www.newportbeachca.gov/policies. •Statement of Investment Policy •Reserve Policy •Budget Adoption and Administration (Printed in Full on the following pages) •Revenue Measures •General Fund Surplus Utilization •Debt Management Policy •Income Property •City Travel Policy Statement •City Vehicle/Equipment Replacement Guidelines •Civil Asset Forfeiture and Seizure Policy •Custody and Disposal of Controlled Property •Distribution of Public Information in Municipal Services Statements and Business License Renewals •Authority to Contract •External Financial and Compliance Reporting, Disclosure & Annual Audits •Grant Administration •Policy and Procedures for Distribution of Tickets and Passes •Facilities Financial Planning Program COMPLIANCE WITH FINANCIAL POLICIES The City of Newport Beach is in full compliance with all Financial Policies as described above. During the budget season, the following actions to ensure compliance with the Financial Policies included: •Maintain a balanced budget •Maintain appropriate reserve levels •Estimate revenues conservatively •Budget meets all bonded debt requirements •Pension contributions towards UAL 10 BUDGET ADOPTION AND ADMINISTRATION PURPOSE To establish the policy for the preparation, adoption, and administration of the City's Annual Budget. POLICY A. Budgeting Philosophy. The City shall prepare and adopt an annual budget by June 30, of each year, as required by Section 1104 of the City Charter. To the extent practicable, the budget shall be prepared to generate a surplus in most years by conservatively estimating projected revenues and liberally estimating projected expenses. Surpluses will be allocated by the City Council pursuant to Policy F-5 or as otherwise determined by the City Council. The City has a wide variety of obligations associated with its activities and shall establish appropriate reserves for such obligations based upon the best available information at the time each budget is prepared. The City Council shall direct and control the planned use of reserves through the budget appropriation process. Appropriations for operating expenditures shall generally be balanced with current revenue sources and absent compelling, unexpected circumstances, will generally not rely on one-time revenue sources or reserves. However, this constraint is not intended to limit the periodic use of financial resources that were accumulated over time for a specific purpose or use of reserves consistent with their intended purpose. The City Council shall maintain a contingency reserve that shall be a "safety net" to address exigent circumstances consistent with Council Policy F-2 section E. 1. This reserve will generally not be used for other purposes. The contingency reserve will be invested in short- term readily liquid assets so they can be utilized on short notice. The budget may be developed with one or more contingency plans to protect against volatility or unexpected events. When significant uncertainty exists concerning revenue volatility or threatened/ pending obligations, the City Council and City Manager reserve the right to impose any special fiscal control measures, including a personnel hiring freeze, and other spending controls, 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 11 summary level information and contains line-by-line detail regarding operating expenditures and revenue estimates for the prior year, current year and budget year. Operating expenditures are categorized into five classifications within the Operating Budget. These are Salaries and Benefits, Maintenance and Operations, Capital Outlay, Debt Services and Interfund Transfers. The CIP document provides a summary of current and future planned projects, basic descriptions of each project, the anticipated funding source and the scope of work to be performed. CIP improvements are generally major facility or infrastructure improvement projects managed by the Public Works Department. The Finance Committee generally will not make a recommendation on the CIP Budget because it is within the purview of the City Council alone to determine how best to spend the City's resources. However, to the extent needed capital improvements or repairs come to the attention of the Finance Committee and the failure to construct those improvements or make those repairs may expose the City to financial risk, the Finance Committee may make a recommendation that such improvements be installed in the coming fiscal year(s). Because of the nature and scope of the CIP improvements, in most instances, the construction of such improvements will take place over more than one fiscal year. The final and complete versions of both budget volumes will be published and available on the City's website by no later than September 30th. C. Budget Process. In November of each year, the Finance Department will prepare a budget calendar and issue budget instructions to each department for use in preparing the budget. During December of each year, the Finance Department will prepare updated revenue estimates and fund balance projections for the current year and prepare preliminary revenue projections for the next fiscal year. Included in these instructions will be budget guidelines and, if deemed necessary, appropriation targets for each department. These guidelines will be developed by the Finance Director and approved by the City Manager. After further refinements of revenue estimates and the completion of Department proposed expenditure appropriation requests, the Finance Department will summarize department requests for review by the City Manager. After the City Manager has reviewed and amended the Department Directors requests, the Finance Department will prepare the City Manager's proposed budget for the next fiscal year and shall submit it to the City Council and to the Finance Committee. The Finance Committee should have the opportunity to question staff and discuss the Budget Detail on at least two occasions. The City Council shall hold as many budget study sessions as it deems necessary. The City Council and the Finance Committee should have a joint meeting (which may be in a Study Session) not later than the second Council meeting in May to discuss the Budget Detail. 12 After the joint meeting, the Finance Committee shall make a recommendation to the City Council on the Budget Detail. Such recommendation need not include any recommendation on items on the Proposed Budget Revisions unless the Finance Committee is specifically asked to do so by the City Council. All proposed Council changes to the City Manager's proposed budget shall be itemized in a document referred to as the Proposed Budget Revisions. The City Council shall hold a budget hearing and adopt the proposed budget with any desired Proposed Budget Revisions on or before June 30 by formal budget resolution. When adopted, the proposed budget as supplement by the finalized Proposed Budget Revisions shall become the final budget. D. Long-Range Financial Forecast (LRFF). Strategic planning begins with determining the City's fiscal capacity based upon long-term financial forecasts of recurring available revenues and future financial obligations. Prior to the adoption of the annual budget, the Finance Department will prepare and present to the Finance Committee a Long-Range Financial Forecast that evaluates known internal and external issues impacting the City's financial condition. The LRFF is intended to help the City achieve the following: 1. The City can attain and maintain financial sustainability; 2. The City has sufficient long-term information to guide financial decisions; 3. The City has sufficient resources to provide programs and services for the stakeholders; 4. Identify potential risks to on-going operations in the long-term financial planning process and communicate these risks on an annual basis; 5. Establish mechanisms to identify early warning indicators; and 6. Identify changes in expenditure or revenue structures needed to deliver services or to meet the goals adopted by the City Council. The LRFF will forecast revenues, expenditures, and the financial position of the General Fund Contingency Reserve at least five years into the future or longer where specific issues call for a longer time horizon. The LRFF will identify issues that may challenge the continued financial health of the City, and the plan will identify possible solutions to those challenges. Planning decisions shall be made primarily from a long-term perspective and structural balance is the goal of the planning process. 13 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 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 14 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 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 15 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. 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 16 appropriations during the year or ended the year 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 17 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FT FY 23 FT FY 24 FT City Attorney 7.00 7.00 8.00 City Clerk 5.00 5.00 5.00 City Manager 21.50 24.00 25.00 Community Development 50.20 53.20 56.20 Finance 33.00 35.00 34.00 Fire 143.80 143.80 151.80 Harbor Department 3.00 3.00 9.00 Human Resources 11.00 11.00 13.00 Library 36.00 35.00 36.00 Police 232.00 233.00 234.00 Public Works 92.00 94.00 96.50 Recreation & Senior Services 42.00 43.50 43.50 Utilities 53.50 53.50 53.50 Total 730.00 741.00 765.50 #N/A DEPARTMENT EMPLOYEE INFORMATION FULL-TIME 0 50 100 150 200 250 Full-Time Employees by Department FY 22 FY 23 FY 24 18 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FTE FY 23 FTE FY 24 FTE City Attorney 1.60 1.60 0.50 City Clerk 1.00 1.00 1.00 City Manager 1.80 1.00 1.00 Community Development 10.20 6.70 6.20 Finance 4.55 3.05 3.05 Fire 42.56 42.56 40.96 Harbor Department 9.39 9.39 4.29 Human Resources 1.25 1.25 0.50 Library 22.83 22.83 22.83 Police 14.87 14.87 13.43 Public Works 10.85 14.05 12.80 Recreation & Senior Services 39.43 38.48 38.90 Utilities 3.96 3.96 3.50 Total 164.29 160.74 148.96 #N/A DEPARTMENT EMPLOYEE INFORMATION PART-TIME 0 10 20 30 40 Part-Time Employees by Department FY 22 FY 23 FY 24 19 THIS PAGE IS LEFT INTENTIONALLY BLANK 20 DEPARTMENT REVENUE OVERVIEW ‐ ALL FUNDS Revenue Budget: ACCOUNT TYPE FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY 23 Revised FY 24 Proposed % Change 42 ‐ LICENSES PERMITS 5,441,744 6,110,936 6,961,349 7,055,091 6,181,091 6,024,177 ‐14.61% 43 ‐ INTERGOVTAL REVENUES 12,831,762 18,896,518 15,380,495 27,592,465 31,835,667 11,908,806 ‐56.84% 44 ‐ PROPERTY TAXES 113,313,535 120,441,026 126,000,069 131,403,081 131,403,081 137,973,233 5.00% 45 ‐ SALES TAX 36,232,969 38,956,275 46,164,860 46,526,493 46,526,493 48,532,772 4.31% 46 ‐ TRANSIENT OCCUPANCY 20,847,883 16,886,197 26,677,331 27,788,728 27,788,728 31,986,150 15.10% 47 ‐ OTHER TAXES 12,565,820 13,347,496 14,081,227 12,845,130 12,845,130 13,008,562 1.27% 51 ‐ MISC REVENUES 5,036,077 5,867,413 4,204,852 3,305,600 3,548,250 3,306,113 0.02% 52 ‐ SERVICE FEES & CHARG 51,997,649 53,448,277 59,624,802 59,365,820 60,588,567 63,416,941 6.82% 53 ‐ FINES & PENALTIES 3,968,590 4,303,276 4,638,029 4,090,467 4,090,467 4,053,184 ‐0.91% 54 ‐ INVESTMENT EARNINGS 11,021,013 716,205 ‐8,852,296 3,850,142 3,997,805 4,138,027 7.48% 55 ‐ PROPERTY INCOME 17,167,981 17,575,519 21,954,211 18,635,526 19,080,044 22,998,926 23.41% 55 ‐ PARKING REVENUE 8,864,997 11,639,445 11,470,235 10,374,975 10,342,857 12,411,054 19.62% 56 ‐ DONATIONS & CONTRIBUTIONS 1,403,587 8,933,941 6,266,832 9,030,574 12,220,897 447,300 ‐95.05% 57 ‐ INTERNAL REVENUES 30,587,749 32,823,267 31,336,461 36,050,945 36,134,126 37,353,860 3.61% 61 ‐ NON‐OPERATING SOURCE 5,516,038 10,874,807 8,605,531 6,223,875 43,523,457 278,047 ‐95.53% 69 ‐ TRANSFERS 49,573,981 83,268,259 76,061,564 64,063,456 123,411,813 58,859,125 ‐8.12% Grand Total 386,371,376 444,088,857 450,575,551 468,202,368 573,518,474 456,696,276 ‐2.46% 456,696,276 Property Taxes, $138.0 M Sales Tax, $48.5 M Transient Occupancy Tax, $32.0 M Other Revenues, $179.3 M Transfers, $58.9 M FISCAL YEAR 2023‐24 PROPOSED TAX REVENUE Property Taxes Sales Tax Transient Occupancy Tax Other Revenues Transfers 2121 DEPARTMENT REVENUE OVERVIEW ‐ GENERAL FUND Revenue Budget: ACCOUNT TYPE FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY 23 Revised FY 24 Proposed % Change 42 ‐ LICENSES PERMITS 4,752,252 5,131,916 6,057,903 5,870,375 5,870,375 5,746,027 ‐2.12% 43 ‐ INTERGOVTAL REVENUES 3,910,305 5,175,738 4,540,267 1,823,903 3,100,151 2,289,407 25.52% 44 ‐ PROPERTY TAXES 113,313,535 119,157,057 124,335,985 131,403,081 131,403,081 137,973,233 5.00% 45 ‐ SALES TAX 36,232,969 38,956,275 46,164,860 46,526,493 46,526,493 48,532,772 4.31% 46 ‐ TRANSIENT OCCUPANCY 20,847,883 16,886,197 26,677,331 27,788,728 27,788,728 31,986,150 15.10% 47 ‐ OTHER TAXES 11,846,082 12,848,090 13,257,494 12,174,567 12,174,567 12,337,999 1.34% 51 ‐ MISC REVENUES 478,540 1,297,646 962,876 ‐364,067 ‐164,067 ‐363,054 ‐0.28% 52 ‐ SERVICE FEES & CHARG 20,913,897 18,335,909 22,867,500 22,005,339 23,228,086 24,429,291 11.02% 53 ‐ FINES & PENALTIES 3,659,011 4,012,862 4,156,910 3,870,567 3,870,567 3,799,784 ‐1.83% 54 ‐ INVESTMENT EARNINGS 2,700,242 377,519 ‐2,615,502 1,300,000 1,300,000 1,750,000 34.62% 55 ‐ PROPERTY INCOME 4,866,828 5,094,422 6,791,937 5,680,909 6,093,309 8,125,682 43.03% 55 ‐ PARKING REVENUE 5,529,753 7,074,853 7,237,498 6,417,259 6,417,259 7,900,099 23.11% 56 ‐ DONATIONS & CONTRIBUTIONS 786,111 241,871 874,978 412,300 493,059 412,300 0.00% 61 ‐ NON‐OPERATING SOURCE 115,609 118,273 116,292 121,047 588,677 118,047 ‐2.48% 69 ‐ TRANSFERS ‐10,335,111 1,284,630 17,300,724 17,300,724 19,020,967 9.94% Grand Total 229,953,017 245,043,739 262,710,959 282,331,226 285,991,010 304,058,704 7.70% 304,058,704 Property Taxes, $138.0 M Sales Tax, $48.5 M Transient Occupancy Tax, $32.0 M Other Revenues, $66.5 M Transfers, $19.0 M FISCAL YEAR 2023‐24 PROPOSED TAX REVENUE Property Taxes Sales Tax Transient Occupancy Tax Other Revenues Transfers 2222 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 010 - GENERAL FUND 42 - LICENSES PERMITS 421000 - BICYCLE LICENSES 70 3 4 - - - 0.00%421010 - DOG LICENSES 111,695 114,346 118,865 116,000 116,000 116,000 0.00% 421011 - DOG LICENSES - CITY NAT BANK 5,418 5,937 4,362 5,630 5,630 5,630 0.00%421015 - OUTDOOR DINING PERMIT 2,623 2,484 2,542 2,500 2,500 2,500 0.00%421020 - GREASE DISPOSAL IN LIEU 1,140 1,152 1,198 - - - 0.00% 421025 - STREET CLOSURE PERMITS 88,089 80,387 78,861 85,000 85,000 85,000 0.00%421030 - MISC LICNS FEES & PERMITS - - 320 - - - 0.00%421035 - RECORDS MANAGEMENT FEE 62,730 67,680 80,614 78,240 78,240 78,088 -0.19% 422000 - BUILDING PERMITS 2,925,331 3,158,823 3,727,340 3,599,252 3,599,252 3,570,003 -0.81%422001 - CC FEES BUILDING PERMITS (157,068) (173,406) (154,269) (106,744) (106,744) (67,825) -36.46%422002 - PERMIT EXTENSION FEES - - - - - 6,269 0.00% 422005 - ELECTRICAL PERMITS 415,626 488,941 487,970 541,996 541,996 418,069 -22.87%422010 - GRADING PERMITS 259,746 242,908 319,843 277,966 277,966 288,314 3.72%422015 - DEMOLITION PERMITS 150,253 97,429 311,652 150,000 150,000 150,000 0.00% 422020 - PLUMBING PERMITS 267,725 310,292 333,469 353,661 353,661 296,147 -16.26%422025 - HEATING PERMITS 318,534 338,051 312,857 361,698 361,698 293,506 -18.85%422035 - POOL/SPA PERMITS 70,640 111,546 114,695 118,012 118,012 124,435 5.44% 422050 - PHOTO VOLTAIC PLAN CHECK 43,345 47,694 75,319 57,493 57,493 102,795 78.80%422055 - PHOTO VOLTAIC PERMIT 45,243 48,883 67,215 52,731 52,731 102,123 93.67%423000 - HARBOR PLAN CHECK (BLDG)19,318 17,740 20,419 24,255 24,255 23,519 -3.03% 423005 - HARBOR PERMIT 18,576 19,030 16,533 21,083 21,083 18,086 -14.22%424000 - POLICE TOW FRANCHISE FEE 101,653 150,538 133,616 130,000 130,000 130,000 0.00%424005 - SOLICITATION PERMIT FEE 328 198 344 100 100 368 268.00% 424006 - PAWN/2ND HAND DEALER PRMIT FEE 1,237 1,261 4,135 1,500 1,500 3,000 100.00%42 - LICENSES PERMITS Total 4,752,252 5,131,916 6,057,903 5,870,375 5,870,375 5,746,027 -2.12%43 - INTERGOVTAL REVENUES 431000 - MOTOR VEHICLE LICENSE FEE 68,999 62,914 99,196 63,000 63,000 63,000 0.00%431015 - ST HIGHWAY MAINT FEES 32,225 32,225 32,225 32,225 32,225 32,225 0.00% 431025 - POLICE OFF STANDARD/TRAINING 66,739 24,370 57,119 60,000 60,000 60,000 0.00%431030 - OC PUB SAFETY AUGMENTATION 1,052,154 1,013,153 1,278,556 1,301,930 1,301,930 1,301,930 0.00%431035 - STATE MANDATED COST REIMB 119,491 74,295 54,352 - - - 0.00% 431045 - CORRECTION TRAINING REIMB 10,425 6,300 6,864 5,500 5,500 5,500 0.00%431055 - PROP 69 FROM COUNTY OF ORANGE 6,363 5,578 11,369 - 37,406 37,847 0.00%431065 - DISPATCH TRAINING REIMB 3,000 - 3,272 - - 5,000 0.00% 431070 - CALIF LITERACY CAMPAIGN 41,874 45,000 44,769 - 43,022 - 0.00%431080 - SLS GRANT FUND OC LIBRARY 4,826 5,307 2,337 - - - 0.00%431105 - BULLET PROOF VEST PROGRAM 14,656 4,567 8,940 10,000 10,000 10,000 0.00% 431135 - REFNDS&REBATES FROM GOVT 77,910 74,629 127,705 - - - 0.00%431145 - MEASURE M2 FAIR SHARE 146,707 144,043 178,543 154,830 183,730 165,678 7.01%431245 - CAL OES 278,032 1,597,517 1,114,258 - - - 0.00% 431246 - MEDI-CAL IGT 588,822 655,324 352,602 - 579,129 - 0.00%431250 - EMERGENCY MGMT ASST GRNT 10,924 11,038 4,265 - 15,971 - 0.00%431260 - DEPT OF CONSERVATION GRNT 21,598 21,323 21,509 22,000 22,000 22,000 0.00% 431285 - SANTA ANA COLLEGE 81,473 142,575 136,692 79,901 79,901 100,000 25.15%431295 - AB109 FUNDING REIMB 8,296 15,664 13,606 12,158 12,158 13,836 13.80%431315 - COUNTY OF ORANGE CONTRB 342,271 - 246,111 250,000 250,000 250,000 0.00% 431325 - BBSC MAINT 5,479 7,276 7,321 7,250 7,250 7,500 3.45%431453 - FEDERAL GRANTS - - - - 60,000 - 0.00%431455 - OTHER GOVT GRANTS 63,859 94,717 546,852 (194,891) 194,891 194,891 -200.00% 431465 - BSCC LOCAL LAW ENFORCEMENT - - 2,970 - - - 0.00%431472 - ABC GRANT 22,111 - 19,153 - - - 0.00%431490 - CAL RECYCLE - - 122,038 - 122,038 - 0.00%431515 - CARES ACT - COUNTY 769,758 - - - - - 0.00% 431520 - CARES ACT - DOF - 1,059,137 - - - - 0.00%431525 - CARES ACT - HHS PRVDR RELIEF 72,314 - 39,793 - - - 0.00%431530 - CARES ACT – EDD UNEMPLOYMENT - 78,786 - - - - 0.00% 431545 - SART EXAM REIMBURSEMENT - - 7,850 20,000 20,000 20,000 0.00%43 - INTERGOVTAL REVENUES Total 3,910,305 5,175,738 4,540,267 1,823,903 3,100,151 2,289,407 25.52%44 - PROPERTY TAXES 411000 - PROPERTY TAX CURRENT SECURED 95,308,781 100,482,487 104,358,435 110,860,013 110,860,013 118,042,051 6.48% 411005 - PROP TAX IN LIEU OF VLF 10,440,958 10,949,897 11,443,913 12,131,692 12,131,692 12,830,132 5.76%411010 - PROPERTY TAX CUR UNSECURED 2,937,882 3,003,690 3,295,075 3,329,854 3,329,854 3,545,657 6.48% 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 23 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 411015 - PRIOR YEAR PENLTY/INTREST 291,749 247,835 287,637 247,835 247,835 247,835 0.00%411020 - SUPPLEMENTAL TAXES 1,988,863 2,041,933 2,364,173 2,345,203 2,345,203 819,614 -65.05% 411025 - PROP TAX HOMEOWNERS EXEMPT 491,609 483,632 480,111 533,655 533,655 570,895 6.98%411030 - RDA RESIDUAL 1,825,037 1,912,109 2,086,161 1,917,049 1,917,049 1,917,049 0.00%411040 - RDA PASS THROUGH 28,656 35,474 20,480 37,781 37,781 - -100.00% 44 - PROPERTY TAXES Total 113,313,535 119,157,057 124,335,985 131,403,081 131,403,081 137,973,233 5.00%45 - SALES TAX 412000 - PROP TAX IN LIEU OF SALES TAX - - - - - - 0.00%412005 - SALES AND USE TAX 36,846,503 39,719,152 46,752,855 47,176,493 47,176,493 49,182,772 4.25% 412010 - SALES TAX RECOVERY (16,192) (36,052) (24,036) (50,000) (50,000) (50,000) 0.00%412015 - SALE TAX SHARING AGRMENT (597,341) (726,824) (563,959) (600,000) (600,000) (600,000) 0.00%45 - SALES TAX Total 36,232,969 38,956,275 46,164,860 46,526,493 46,526,493 48,532,772 4.31% 46 - TRANSIENT OCCUPANCY 413000 - UTOT RESIDENTIAL CVB PAYMENTS (919,497) (1,114,479) (1,455,526) (1,278,293) (1,278,293) (1,871,100) 46.37%413005 - UTOT RESIDENTIAL TAX 5,134,368 6,255,621 8,167,717 7,101,630 7,101,630 10,395,000 46.37%413010 - UTOT HOTEL TAX 20,056,172 14,159,265 24,339,784 26,787,063 26,787,063 28,612,500 6.81% 413020 - UTOT HOTEL CVB PAYMENTS (3,610,111) (2,539,557) (4,374,645) (4,821,671) (4,821,671) (5,150,250) 6.81%413021 - TOT AUDIT RECOVERY 186,951 125,347 - - - - 0.00%46 - TRANSIENT OCCUPANCY Total 20,847,883 16,886,197 26,677,331 27,788,728 27,788,728 31,986,150 15.10% 47 - OTHER TAXES 411045 - COIN OP MACHINE FEE - - - - - - 0.00%414000 - AUDIT RECOVERY - 8,235 - - - - 0.00%414005 - UTILITY FRANCHISE TAX 1,089,364 1,155,211 1,293,385 1,189,867 1,189,867 1,189,867 0.00%414015 - CABLE FRANCHISE 1,907,977 1,828,589 1,775,640 1,800,000 1,800,000 1,800,000 0.00% 414025 - SOLID WASTE FRANCHISE TAX 1,396,815 1,220,424 1,492,253 1,314,700 1,314,700 1,314,700 0.00%414030 - BUSINESS LICENSE TAX 4,882,419 4,481,349 4,363,145 4,310,000 4,310,000 4,473,432 3.79%414035 - MARINE CHARTER TAX 246,494 86,626 185,503 160,000 160,000 160,000 0.00% 414040 - PROPERTY TAX TRANSFERS 2,323,013 4,067,657 4,147,567 3,400,000 3,400,000 3,400,000 0.00%47 - OTHER TAXES Total 11,846,082 12,848,090 13,257,494 12,174,567 12,174,567 12,337,999 1.34%51 - MISC REVENUES 511005 - PERS MEDICARE D REIMB - - - - - - 0.00% 511015 - ADA EDU. & ENFORCE 73,471 69,679 67,579 - - - 0.00%511021 - SALE OF LCFS CREDITS - - 3,021 - - - 0.00%511032 - SALE OF BOOKS 675 - - - - - 0.00% 511033 - SALE OF TOWELS 394 46 365 250 250 275 10.00%511035 - SALE OF MAPS & PUB 16,610 11,273 10,421 11,372 11,372 11,372 0.00%511040 - DAMAGE TO CITY PROPERTY 180,626 184,920 220,810 92,000 92,000 92,000 0.00% 511045 - HOAG SR TRANSPORT GRANT 75,000 50,000 50,000 - - - 0.00%511050 - PRIVATE REFUNDS & REBATES 47,035 361,649 180,365 54,012 54,012 55,000 1.83%511055 - REVENUE N.O.C.(249,862) (135,804) 96,480 6,220 6,220 6,220 0.00% 511060 - PROGRAM REVENUES NOC 59 20 149 49 49 49 0.00%511065 - CABLE FRANCHISE PEG FEES 382,810 366,642 355,610 - - - 0.00%511075 - BAD DEBT (462,465) (364,349) (478,509) (528,000) (528,000) (528,000) 0.00% 511080 - FRIENDS OF THE LIBRARY 185,000 210,000 200,000 - 200,000 - 0.00%511085 - NB LIBRARY FOUNDATION 155,000 113,000 31,555 - - - 0.00%511103 - REPLACEMENT ID BADGE FOR EE 60 45 30 30 30 30 0.00% 511110 - VNB PUBLIC BENEFIT FEE 75,000 150,000 225,000 - - - 0.00%511130 - NC ANNEX DEDUCTIONS (874) (1,087) - - - - 0.00%511150 - UNCLAIMED PROPERTY REVENUE - 281,611 - - - - 0.00%51 - MISC REVENUES Total 478,540 1,297,646 962,876 (364,067) (164,067) (363,054) -0.28% 52 - SERVICE FEES & CHARG 521000 - REGULATORY PERMIT FEES 22,863 4,032 13,890 18,000 18,000 23,383 29.90%521001 - S.T. LODGING PERMITS - INITIAL - 77,869 33,984 6,500 6,500 12,168 87.20%521002 - S.T. LODGING PERMITS - RENEWAL - 16,320 82,938 148,680 148,680 90,869 -38.88% 521003 - S.T. LODGING PERMITS - RNSTMNT - - 455 - - - 0.00%521010 - TBID ADMIN FEE 9,557 5,062 9,697 5,889 5,889 5,889 0.00%521015 - PLANNING PERMIT FEES 350,029 350,233 376,867 363,743 363,743 482,206 32.57% 521020 - WITNESS FEES/SUBPOENA 35,731 32,891 43,858 13,381 13,381 12,420 -7.18%521025 - PLAN CHECKING FEES 2,973,378 3,308,979 3,205,433 3,471,869 3,471,869 4,015,264 15.65%521028 - PUBLIC NOTICING FEE - 42,245 68,871 62,045 62,045 67,758 9.21% 521030 - PLANNING PLANCHECK FEES 260,368 285,424 350,233 333,475 333,475 371,242 11.33%521035 - PLAN CHECK FEES GRADING 169,738 181,543 257,772 237,014 237,014 292,573 23.44%521036 - GRADING BOND FEE 430 445 910 - - - 0.00% 521040 - RESIDENTL BUILDNG RECRDS 257,593 397,311 308,246 389,259 389,259 199,507 -48.75%521044 - REAL PROPERTY FEE 3,282 663 6,004 1,460 1,460 1,490 2.05% 24 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 521045 - ASSESSMENT DISTRICT ADMIN 11,000 11,000 11,000 24,000 24,000 24,000 0.00%521050 - SPEC INSPECTION SVC FEES 59,366 32,342 49,147 41,652 41,652 48,227 15.79% 521055 - APPEALS 4,264 3,407 3,430 3,602 3,602 1,766 -50.96%521060 - WASHINGTON ST REFUSE BIN 1,414 1,350 27,424 25,000 25,000 25,000 0.00%521065 - ENGINEERING SVC FEES 600,188 450,053 442,814 375,000 375,000 440,000 17.33% 521075 - CURB CUT FEES 133,717 132,859 145,526 130,000 130,000 140,000 7.69%521080 - ENERGY COMPLIANCE REVIEW 125,977 142,223 130,126 147,387 147,387 146,290 -0.74%521085 - DISABLED ACCESS REVIEW 67,272 64,255 68,576 75,382 75,382 72,378 -3.99% 521090 - COPIES/PLANS/SPECS/MISC 16,853 2,264 11,543 8,094 8,094 6,032 -25.48%521105 - PLAN CHECK OVERTIME 70,235 88,374 26,041 70,371 70,371 41,267 -41.36%521106 - PLAN CHECK OVERTIME 4,957 1,000 70 74 74 70 -4.77% 521110 - MARINE PROTECTION EDUCATION 414 - 885 7,000 7,000 1,000 -85.71%521115 - FINAL TRACT MAP - 2,742 3,107 3,107 3,107 3,107 0.00%521120 - FINAL PARCEL MAP CHCKING 46,525 39,006 52,819 40,000 40,000 40,000 0.00% 521125 - LOT LINE ADJUSTMENT 7,822 4,804 4,696 5,000 5,000 5,000 0.00%521130 - STREET EASEMENT/VACATION - - 4,171 - - - 0.00%521135 - ENCROACHMENT/ENG AGREEMNT 47,003 51,162 61,742 50,000 50,000 50,000 0.00% 521140 - FIRE SAFETY SVCS MARINE OPS 3,145 - 8,981 - - - 0.00%521145 - JR LIFEGUARD SERVICE FEES 992,653 953,924 1,187,148 1,040,040 1,040,040 1,155,600 11.11%521155 - CERT FEES 1,690 - - 500 500 500 0.00%521160 - POLICE EMERGENCY RESPONSE 174,757 280,449 203,401 225,000 225,000 225,000 0.00% 521165 - DISTURBANCE ADVISEMENT CARD 624 887 4,364 500 500 500 0.00%521166 - DAC COLLECTION SVC FEES - - (45) - - - 0.00%521170 - POLICE FINGERPRINT SVC 5,971 2,961 8,041 5,000 5,000 5,000 0.00% 521175 - POLICE MISCELLANEOUS SVC 57,037 435 167,874 120,000 120,000 120,000 0.00%521180 - IMPOUND RELEASE FEES 45,073 31,399 20,351 25,000 25,000 25,000 0.00%521185 - POLICE JAIL BOOKING FEES 220,342 109,497 (229) - - - 0.00% 521190 - POLICE MASSAGE PERMIT FEE - 885 696 200 200 200 0.00%521195 - PLAN CHECK FEES GRADING/OUT B 200,417 253,153 149,300 297,182 - - -100.00%521196 - PLAN CHECK FEES GRADING/OUT P 3,624 1,062 6,438 - - - 0.00% 521197 - WQMP BLDG REVIEW - - 20,097 3,650 3,650 13,105 259.05%521198 - WQMP PLN REVIEW - - 500 74 74 - -100.00%521210 - FIRE ANNUAL & SPC PMTS 203,515 153,542 222,559 152,181 152,181 152,181 0.00% 521215 - FIRE PLAN CHECK 141,817 127,828 157,131 165,608 165,608 135,857 -17.96%521220 - FIRE CONST INSPECTION 88,967 92,323 109,483 105,004 105,004 108,036 2.89%521230 - LOUD UNRULY GATHERING ORD 1,493 247 2,142 1,000 1,000 1,000 0.00% 521240 - PARAMEDIC SUBSCRIPTION FEE 275,569 274,541 274,210 234,234 234,234 260,000 11.00%521245 - PARAMEDIC SERVICE FEE 4,109,373 3,864,804 4,174,401 3,594,669 3,594,669 4,174,669 16.14%521260 - ALARM APPLICATION FEES 2,417 415 448 500 500 1,000 100.00% 521265 - ALARM PERMIT RENEWAL FEES 127,613 75,062 73,458 100,000 100,000 100,000 0.00%521270 - ALARM MONITORING FEES 42,631 30,761 12,293 40,000 40,000 40,000 0.00%521310 - RECYCLING FEES 970,495 1,342,626 2,390,604 2,346,000 2,346,000 2,392,920 2.00% 521315 - REFUSE FRANCHISE APP FEE - 12,030 1,900 - - - 0.00%521350 - ADMINISTRATIVE SERVICE WATER 2,240,057 2,189,401 2,094,969 1,788,252 1,788,252 1,932,200 8.05%521355 - ADMINISTRATIVE SERVICE SEWER 462,162 406,944 308,673 508,329 508,329 517,528 1.81%521356 - ADMINISTRATIVE SERVICE IT - - - - 452,232 483,772 0.00% 521357 - ADMINISTRATIVE SERVICE WC - - - - 288,089 - 0.00%521358 - ADMINISTRATIVE SERVICE GL - - - - 268,808 267,770 0.00%521360 - WATER ESTABLISHMENT FEE 176,099 - 116 - - - 0.00% 521365 - PASSPORT EXECUTION FEE 23,015 - 28,525 20,000 20,000 25,000 25.00%521370 - PASSPORT PHOTOS 5,580 - 7,225 6,000 6,000 10,000 66.67%521371 - NOTARY SERVICES - - 10 400 400 200 -50.00% 521375 - PLANNING HOURLY RATE FEES 130,662 80,397 114,732 78,024 78,024 50,000 -35.92%521380 - CITY STAFF SERVICE FEE 56,868 85,748 54,762 40,669 40,669 44,688 9.88%521385 - SLESF CITY STAFF SERVICES 206,333 - - - - - 0.00% 521400 - OTS CITY STAFF SERVICES 193,104 4,623 4,031 - - - 0.00%521405 - AQUATICS PROGRAMS 129,264 31,688 104,301 80,000 109,000 110,000 37.50%521410 - YOUTH DAY CAMPS 197,164 109,912 212,551 165,900 193,400 193,000 16.34% 521415 - PRESCHOOL CAMPS 11,649 297 26,938 22,860 22,860 26,000 13.74%521420 - FIELD LIGHT FEES 38,593 35,344 49,792 40,000 40,000 48,000 20.00% 25 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 521425 - FEE BASED CLASSES 1,053,649 395,078 1,132,849 1,050,000 1,200,000 1,375,000 30.95%521426 - TIDELANDS FEE BASED CLASSES 280,727 162,990 475,408 400,000 400,000 400,000 0.00% 521427 - TIDELANDS BOATING PROGRM CLASS 105,841 43,445 93,607 110,000 110,000 110,000 0.00%521435 - RACKET SPORTS 104,232 100,831 156,701 115,000 156,700 167,500 45.65%521445 - SPECIAL EVENT PERMIT FEES 84,889 26,252 138,101 135,000 135,000 135,000 0.00% 521450 - SPECIAL EVENTS 9,760 2,268 8,951 20,000 20,000 20,000 0.00%521455 - SURFING CLASSES 761,668 595,946 1,031,509 850,000 1,097,600 1,100,000 29.41%521460 - DROP IN MEMBERSHIPS 3,150 28 3,599 2,000 2,000 6,500 225.00% 521470 - FITNESS MEMBER FEES 160,947 8,162 170,432 220,000 220,000 185,852 -15.52%521475 - ADULT SPORTS 274,035 36,188 276,453 310,320 310,320 310,320 0.00%521480 - TINY TOT PROGRAM 46,761 9,122 36,731 40,000 40,000 40,000 0.00% 521485 - YOUTH SPORTS 31,253 46,565 75,301 60,000 75,000 78,000 30.00%521490 - YOUTH AFTER SCHOOL PROG 214,204 234,607 173,366 226,800 226,800 226,800 0.00%521500 - PERSONAL TRAINER FEES 137,762 31,183 104,052 160,000 160,000 130,957 -18.15% 521555 - WATER QUALITY INSPECTION 17,152 19,037 163,102 100,000 100,000 25,000 -75.00%521600 - VIDEOPLAN RENTAL 3,804 (97) 1,299 2,000 2,000 1,200 -40.00%521605 - RENTAL BOOK REVENUE 138 51 111 - - - 0.00% 521610 - RUN SUPPLIES 4,668 - 5,285 2,000 2,000 2,000 0.00%521620 - HELICOPTER PROG REIMB MISC 551 860 1,654 1,000 1,000 1,000 0.00%521625 - SCHOOL RESOURCE OFFICER 316,203 179,501 295,601 325,000 325,000 325,000 0.00%521630 - CITATION SIGNOFF FEE 128 216 122 200 200 200 0.00% 521635 - PD RANGE USAGE FEE 7,200 7,600 11,400 24,000 24,000 24,000 0.00%521640 - OASIS CLASS FEES 403,660 90,988 409,991 510,000 510,000 448,667 -12.03%521645 - ELECTION FEES - 6,000 - 4,500 4,500 4,500 0.00% 521650 - LSS - AFTER HOURS INSPECTIONS 1,678 - 6,122 909 909 1,128 24.03%521665 - OTHER SERVICES FEES 813 243 5,913 600 600 - -100.00%521666 - ELECTRIC VEHICLE CHARGE 28,336 19,491 39,996 33,000 33,000 33,000 0.00% 521670 - AC ANIMAL IMPOUND FEE 4,676 4,727 6,050 5,000 5,000 5,000 0.00%521671 - AC BOARDING FEE 2,285 2,555 2,805 2,500 2,500 3,000 20.00%521673 - AC OWNER RELINQUISHMENT FEE 1,218 1,785 2,585 1,500 1,500 1,500 0.00% 521674 - AC NON ALTER FEE 644 590 723 500 500 800 60.00%521675 - AC ADOPTION FEE 26,879 26,436 32,939 28,000 28,000 28,000 0.00%521680 - OC RECORDING FEE 192 216 264 252 252 235 -6.81% 521685 - EXAM PROCTOR FEES 5,046 - 35 1,500 1,500 1,500 0.00%52 - SERVICE FEES & CHARG Total 20,913,897 18,335,909 22,867,500 22,005,339 23,228,086 24,429,291 11.02%53 - FINES & PENALTIES 531000 - COLLECTION MISC RECEIVABLE - - - - - - 0.00% 531001 - COLLECTIONS 66,880 65,028 85,871 24,960 24,960 45,000 80.29%531002 - COLLECTIONS SERVICE FEE (11,991) (16,024) (19,618) (9,610) (9,610) (15,000) 56.09%531020 - FALSE ALARMS FINES 55,323 36,244 90,034 - - - 0.00% 531030 - FALSE ALARMS PENALTIES 118,815 93,859 41,170 90,000 90,000 90,000 0.00%531035 - LIBRARY FINES 94,944 32,013 46,022 50,000 50,000 45,000 -10.00%531040 - AIMS HOLDING ACCOUNT - 1,408 2,687 - - - 0.00% 531045 - REGULAR PARKING FINES 3,431,736 4,076,482 3,957,454 3,850,000 3,850,000 3,850,000 0.00%531046 - PARKING CITE COLLECTION SVC (32,697) (29,354) (42,946) (16,119) (16,119) (16,119) 0.00%531047 - OC ALLOCATION OF PARKG PENLTY (600,668) (703,462) (674,867) (665,000) (665,000) (665,000) 0.00%531050 - GENERAL FINES 27,430 52,390 89,050 3,793 3,793 3,793 0.00% 531055 - MOTOR VEHICLE FINES 233,238 169,680 187,967 180,000 180,000 180,000 0.00%531060 - DELINQUENCY PENALTY 14,929 17,432 32,042 26,119 26,119 26,119 0.00%531065 - RETURNED CHECKS FEES 1,070 900 573 2,250 2,250 2,250 0.00% 531070 - ADMINISTRATIVE CITATION FINES 215,397 207,504 338,173 313,277 313,277 235,335 -24.88%531071 - ADMIN CITE COLLECTION SVC FEE (13,262) (6,193) (14,141) (9,103) (9,103) (11,594) 27.37%531110 - DISPOSED CASES 57,868 14,957 37,437 30,000 30,000 30,000 0.00% 53 - FINES & PENALTIES Total 3,659,011 4,012,862 4,156,910 3,870,567 3,870,567 3,799,784 -1.83%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,295,547 1,598,624 1,237,762 1,300,000 1,300,000 1,750,000 34.62%541005 - FAIR VALUE OF INVESTMENTS 1,404,695 (1,221,105) (3,853,265) - - - 0.00% 54 - INVESTMENT EARNINGS Total 2,700,242 377,519 (2,615,502) 1,300,000 1,300,000 1,750,000 34.62%55 - PROPERTY INCOME 551000 - OCEANFRONT ENCROACHMENT 247,722 249,444 256,669 - - - 0.00%551005 - NEWPORT PIER FARMERS MARKET 3,918 3,630 4,054 4,060 4,060 4,163 2.54% 551006 - LIDO VILLAGE FARMERS MARKET 3,303 5,781 (2,767) - - - 0.00%551010 - NEWPORT DUNES LEASE 1,800 1,800 1,800 1,800 1,800 1,800 0.00% 26 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 551020 - BEACON BAY (SPLIT)1,486,641 1,615,439 1,696,966 1,657,000 1,657,000 1,869,567 12.83%551025 - TELECOM SITE LICENSE FEE 111,729 116,890 122,818 123,000 123,000 137,000 11.38% 551026 - EVGO SITE LICENSE FEE 1,486 4,512 3,565 30,000 30,000 1,100 -96.33%551027 - TELECOM SITE UTILITY FEE - - 27,396 5,000 5,000 7,500 50.00%551030 - TELESCOPE FRANCH (SPLIT)1,080 759 1,098 1,484 1,484 1,484 0.00% 551050 - BYB SLIPS (SPLIT)1,342,890 1,390,306 1,415,589 1,417,750 1,417,750 1,645,650 16.07%551060 - BASIN MARINE SHIP (SPLIT)117,183 130,220 134,961 113,950 113,950 113,950 0.00%551065 - BYB GARAGES (SPLIT)77,256 78,917 80,498 85,330 85,330 86,920 1.86% 551070 - BYB ELECTRICITY (SPLIT)10,423 9,948 9,703 9,540 9,540 9,540 0.00%551075 - HERITAGE YACHT (SPLIT)12,996 13,514 13,406 13,568 13,568 14,575 7.42%551080 - GALLEY CAFE (SPLIT)30,405 31,013 31,633 31,893 31,893 32,532 2.00% 551085 - BYB APARTMENTS (SPLIT)36,470 37,189 37,934 37,895 37,895 41,128 8.53%551086 - BYB OFFICES (SPLIT)16,515 19,820 20,219 20,405 20,405 20,829 2.08%551105 - BALBOA YACHT CLUB 7,041 16,364 - 7,624 7,624 7,624 0.00% 551115 - RENTAL OF PROPERTY - - 67,987 - 300,000 1,200,000 0.00%551120 - WNCC PACIFICA 2,332 2,332 273,430 2,330 2,330 298,000 12689.70%551121 - NEWPORT OUTRIGGER CANOE CLUB 2,400 2,400 2,400 2,400 2,400 2,400 0.00% 551122 - CAL REC EASEMENT 38,648 39,541 40,874 41,000 41,000 44,000 7.32%551123 - MCFADDEN SQUARE ATM KIOSK 9,454 9,622 12,173 8,200 8,200 9,000 9.76%551124 - CASTAWAYS OUTRIGGER - 2,265 2,400 2,400 2,400 2,400 0.00%551130 - LIDO HOUSE HOTEL 145,833 519,847 1,224,035 800,000 800,000 1,200,000 50.00% 551135 - BUS SHELTERS 71,490 71,490 71,490 84,000 84,000 71,490 -14.89%551140 - CIVIC CENTER FOOD SERVICE 22,812 43,917 33,222 11,500 11,500 4,500 -60.87%551141 - CIVIC CTR CREDIT UNION RENT 28,961 - - - - - 0.00% 551150 - MARINA PARK CONCESSION 5,213 9,459 7,383 6,500 6,500 6,500 0.00%551151 - MARINA PARK CATERING 5,672 69 2,501 4,800 4,800 4,000 -16.67%551152 - WELLS FARGO LEASE 26,466 18,171 12,301 12,000 12,000 13,400 11.67% 551155 - BCR HARBOR DAY 12,784 13,044 13,550 13,700 13,700 14,750 7.66%551165 - FACILITY RENTAL FEES 693,750 495,045 810,006 815,000 845,300 870,000 6.75%551167 - TIDELANDS FACILITY RENTALS 12,951 4,236 12,269 11,000 11,000 12,000 9.09% 551170 - YSC FIELD FEES 119,328 97,151 177,936 145,000 192,800 201,000 38.62%551175 - OASIS FACILITY FEES 42,417 (885) 29,341 40,000 40,000 40,000 0.00%551180 - OASIS TRANSPORTATION FEES 17,311 15,280 20,641 23,000 23,000 23,000 0.00% 551200 - BALBOA PIER CONCESSION 4,674 4,685 4,800 4,680 4,680 4,680 0.00%551210 - CORONA DEL MAR CONCESSION 19,165 20,628 18,885 14,000 17,000 10,000 -28.57%551215 - CIVIC CNTR COMM ROOM FEES 71,925 (3,509) 94,652 75,000 106,300 95,000 26.67% 551230 - LIBRARY FACILITIES FEE 359 - - - - - 0.00%551470 - CDM FARMERS MARKET 4,024 4,091 4,120 4,100 4,100 4,200 2.44%553310 - NEWPORT BLVD 178,275 230,324 251,370 244,144 244,144 271,196 11.08% 553315 - NEWPORT BUSINESS 418,426 340,896 431,418 370,071 370,071 466,629 26.09%553320 - BALBOA BUSINESS - 23,026 309,896 268,542 268,542 335,276 24.85%553325 - COAST HIGHWAY 30,462 23,450 22,591 32,882 32,882 24,435 -25.69% 553330 - LIDO SHOPPING 190,856 237,673 342,247 204,400 204,400 369,880 80.96%553335 - NEWPORT/BALBOA BLVD 150,125 236,636 180,548 150,424 150,424 194,933 29.59%553340 - BALBOA STRIP 1 MCFADDN TO 15 147,794 233,469 96,282 127,919 127,919 159,854 24.96%553345 - 15TH STREET 165,158 222,929 210,766 182,756 182,756 225,034 23.13% 553350 - BALBOA STRIP 2 10TH TO 15TH 140,304 216,644 160,198 145,356 145,356 173,270 19.20%553365 - CENTRAL LOT 46,623 75,021 111,614 81,241 81,241 120,721 48.60%553371 - MARCUS/32ND STREET LOT 67,992 93,264 73,652 68,005 68,005 79,662 17.14% 553375 - WASHINGTON STREET LOT - 3,823 38,938 25,426 25,426 42,115 65.64%553385 - CITY HALL 35,734 27,562 30,981 43,557 43,557 33,509 -23.07%553390 - MCFADDEN 400,058 538,288 584,729 556,397 556,397 632,239 13.63% 553395 - SEASHORE LOT 281,717 388,123 259,489 243,358 243,358 280,645 15.32%553410 - CANNERY VILLAGE LOT 24,955 45,075 41,883 33,653 33,653 44,292 31.61%553415 - CANNERY VILLAGE A 84,287 91,346 95,661 94,943 94,943 99,979 5.30% 553420 - CANNERY VILLAGE B 120,600 145,131 221,982 158,126 158,126 239,941 51.74%553425 - CANNERY VILLAGE C 168,946 183,884 213,428 222,285 222,285 230,844 3.85%553430 - BALBOA STRIP 3 10TH TO ALVARDO 107,089 156,935 98,396 123,303 123,303 106,426 -13.69% 553435 - WEST NEWPORT 49TH TO LUGONIA 115,574 137,723 102,151 98,717 98,717 110,250 11.68%553440 - WEST NEWPORT 70,313 96,773 75,837 70,955 70,955 82,025 15.60% 27 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 553445 - OVER/UNDER VARIANCES (6,814) 46,503 (58,861) 49,293 49,293 49,293 0.00%553446 - MARINA PARK-MAIN LOT 150,684 216,209 236,352 132,363 132,363 256,167 93.53% 553447 - MARINA PARK- EAST LOT 34,639 46,972 51,003 32,208 32,208 27,990 -13.10%553448 - MARINA PARK-WEST LOT 57,567 80,109 81,033 60,604 60,604 87,821 44.91%553450 - IN LIEU PARKING 26,700 30,300 24,300 - - - 0.00% 553455 - 26TH STREET PARKING 83,299 29,197 162,616 150,676 150,676 175,886 16.73%553460 - MARINERS LOT 21,198 18,081 28,350 42,329 42,329 30,675 -27.53%553465 - NEWPORT BLVD LOT 48,353 70,757 71,988 60,698 60,698 77,862 28.28% 553470 - BAYSIDE CDM PARKING LOT 13,047 8,346 12,215 11,597 11,597 12,326 6.28%553475 - DAHLIA CDM PARKING LOT 15,916 16,183 25,772 8,625 8,625 27,875 223.20%553480 - COAST HIGHWAY PARKING 19,208 23,811 15,023 12,478 12,478 16,249 30.22% 553485 - SUPERIOR LOT 67,799 92,336 66,640 35,264 35,264 - -100.00%553490 - 32ND STREET PARKING 166,401 165,373 118,080 63,075 63,075 127,715 102.48%553495 - PALM STREET LOT - 23,870 208,374 219,577 219,577 224,206 2.11% 553505 - REGULAR PARKING PERMITS 581,861 610,500 621,417 647,130 647,130 647,130 0.00%553510 - ZONE #1 NPT ISLAND PARKING (167) 247 414 247 247 247 0.00%553515 - ZONE #1 NPT ISLAND GUEST 7,473 5,489 5,605 5,489 5,489 5,489 0.00% 553520 - ZONE #2 NEWPORT HEIGHTS 4,296 3,857 3,591 3,857 3,857 3,857 0.00%553525 - ZONE #3 ARALIA STREET 2,251 570 1,273 570 570 570 0.00%553530 - CORONA DEL MAR PARKNG LOT 1,632,573 2,312,172 2,108,845 1,802,971 1,802,971 2,273,838 26.12%553535 - PARKING METER FEES (289,529) (400,259) (408,318) (424,274) (424,274) (424,274) 0.00% 553536 - PAY BY CELL TRANSACTION FEE (52,286) (73,764) (92,275) (43,978) (43,978) (43,978) 0.00%55 - PROPERTY INCOME Total 10,396,581 12,169,275 14,029,435 12,098,168 12,510,568 16,025,781 32.46%56 - DONATIONS & CONTRIBU 561000 - MCFADDEN SQ (CENTNIAL)5,000 3,500 3,750 2,750 2,750 2,750 0.00% 561005 - PRVT DONATION/CONTRIBUTNS 20,010 80,620 93,520 8,050 48,809 8,050 0.00%561006 - DONATIONS - HOMELESS ASSIS (1) 2,860 7,213 - - - 0.00%561008 - HOAG HOMELESS TASKFORCE CONTR.600,000 - 600,000 300,000 300,000 300,000 0.00% 561010 - FRIENDS OF OASIS DONATNS 61,500 61,500 61,125 61,500 61,500 61,500 0.00%561025 - DONATNS/PENINSULA FESTVL - 2,250 2,500 5,000 5,000 5,000 0.00%561035 - BAYVIEW LANDING AGMT 84,603 91,141 66,870 35,000 35,000 35,000 0.00% 561061 - HOAG NB SALT 15,000 - - - - - 0.00%561086 - MARINA PARK SAILING - - 40,000 - 40,000 - 0.00%56 - DONATIONS & CONTRIBU Total 786,111 241,871 874,978 412,300 493,059 412,300 0.00% 61 - NON-OPERATING SOURCE 611000 - PROCEEDS SALE OF EQUIP - - - - - - 0.00%611005 - SALE OF PROPERTY 16,982 14,755 10,119 10,000 477,630 10,000 0.00%611010 - SPECIAL LIGHTING DISTRICT 97,091 101,950 106,174 107,047 107,047 107,047 0.00% 611025 - SALE OF SCRAP MATERIALS 1,536 1,569 - 4,000 4,000 1,000 -75.00%61 - NON-OPERATING SOURCE Total 115,609 118,273 116,292 121,047 588,677 118,047 -2.48%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 691012 - TRANSFER IN FUND 012 - 2,765,286 - - - - 0.00%691100 - TRANSFER IN TIDELAND FUND - - - 17,300,724 17,300,724 19,020,967 9.94%691536 - TRANSFER IN NEIGHBORHOOD ENHAN - 2,623,249 - - - - 0.00% 691749 - TRANSFER IN UNINSURED CLAIMS - 1,000,000 - - - - 0.00%691750 - TRANSFER IN WORK COMP FUND - 1,000,000 - - - - 0.00%691752 - TRANSFER IN EQUIPMENT FUND - 100,000 472,403 - - - 0.00%691753 - TRANSFER IN POLICE EQUIP FUND - 100,000 - - - - 0.00% 691754 - TRANSFER IN 800 MHZ RADIO - 446,576 - - - - 0.00%691755 - TRANSFER IN PARKING EQUIP - 100,000 - - - - 0.00%691756 - TRANSFER IN FIRE EQUIP - 100,000 - - - - 0.00% 691757 - TRANSFER IN RSS EQUIP - 100,000 - - - - 0.00%691764 - TRANSFER IN IT ISF - 2,000,000 812,227 - - - 0.00%69 - TRANSFERS Total - 10,335,111 1,284,630 17,300,724 17,300,724 19,020,967 9.94% 010 - GENERAL FUND Total 229,953,017 245,043,739 262,710,959 282,331,226 285,991,010 304,058,704 7.70%012 - GENERAL FUND CAPITAL PROJECTS 43 - INTERGOVTAL REVENUES 431225 - NEWPORT MESA UNFD SCHOOL DIST - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 5,557,254 8,137,059 21,301,066 5,530,000 6,980,000 6,000,000 8.50%691167 - TRANSFER IN OCEANFRONT ENCROAC - - - - 500,000 - 0.00%691765 - TRANSFER IN IT REPLACEMENT 610,000 - - - - - 0.00% 69 - TRANSFERS Total 6,167,254 8,137,059 21,301,066 5,530,000 7,480,000 6,000,000 8.50%012 - GENERAL FUND CAPITAL PROJECTS Total 6,167,254 8,137,059 21,301,066 5,530,000 7,480,000 6,000,000 8.50% 28 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 100 - TIDE & SUBMERGED LANDS FUND 42 - LICENSES PERMITS 421005 - LIVE ABOARD PERMITS (NON COMM)12,432 10,835 16,695 14,790 14,790 15,000 1.42%421006 - LIVE ABOARD COMMERCIAL PERMITS - - 181 900 900 200 -77.78% 423025 - PIER TRANSFER FEES 22,503 28,562 33,956 20,000 20,000 20,000 0.00%423030 - DREDGING PERMIT APPLICATN FEES 12,928 32,106 36,386 10,000 10,000 40,000 300.00%42 - LICENSES PERMITS Total 47,863 71,503 87,219 45,690 45,690 75,200 64.59% 43 - INTERGOVTAL REVENUES 431455 - OTHER GOVT GRANTS - - - - 5,000 - 0.00%43 - INTERGOVTAL REVENUES Total - - - - 5,000 - 0.00%51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY - 2,604 42,314 - - - 0.00% 511055 - REVENUE N.O.C.255 - - - - - 0.00%511075 - BAD DEBT 21,453 (2,218) (2,072) (590) (590) (590) 0.00%511120 - POLLTN LEGAL LIAB INS POLICY - 53,679 990 - - - 0.00% 51 - MISC REVENUES Total 21,709 54,065 41,232 (590) (590) (590) 0.00%52 - SERVICE FEES & CHARG 521055 - APPEALS 100 100 1,250 - - - 0.00%521180 - IMPOUND RELEASE FEES 10,122 9,942 25,005 9,067 9,067 10,000 10.29% 521446 - HARBOR EVENT PERMITS 242 246 3,933 1,314 1,314 2,500 90.26%521665 - OTHER SERVICES FEES - 889 - - - - 0.00%521690 - WAITLIST FEES 77 406 243 100 100 150 50.00%52 - SERVICE FEES & CHARG Total 10,541 11,584 30,430 10,481 10,481 12,650 20.69%53 - FINES & PENALTIES 531001 - COLLECTIONS - - 491 - - - 0.00%531002 - COLLECTIONS SERVICE FEE - - (88) - - - 0.00%531060 - DELINQUENCY PENALTY 16,436 16,717 15,561 11,500 11,500 13,000 13.04% 531070 - ADMINISTRATIVE CITATION FINES 3,876 8,785 18,887 12,000 12,000 12,000 0.00%531071 - ADMIN CITE COLLECTION SVC FEE (334) (437) (839) - - - 0.00%531105 - ABANDONED VESSEL AUCTION 2,740 10,879 3,354 6,000 6,000 5,000 -16.67% 53 - FINES & PENALTIES Total 22,719 35,944 37,365 29,500 29,500 30,000 1.69%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 337,036 146,455 127,362 192,208 192,208 192,208 0.00%541005 - FAIR VALUE OF INVESTMENTS 288,128 (147,649) (515,127) - - - 0.00% 54 - INVESTMENT EARNINGS Total 625,163 (1,194) (387,765) 192,208 192,208 192,208 0.00%55 - PROPERTY INCOME 551015 - AMERICAN LEGION 144,257 137,120 150,372 145,000 145,000 145,000 0.00%551020 - BEACON BAY (SPLIT)1,405,549 1,411,399 1,543,443 1,673,000 1,673,000 1,977,125 18.18% 551030 - TELESCOPE FRANCH (SPLIT)957 627 974 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 623,171 623,171 617,608 623,171 623,171 623,171 0.00% 551050 - BYB SLIPS (SPLIT)653,171 653,171 653,171 653,171 653,171 653,171 0.00%551051 - BYB DINGHY RACKS 2,520 2,450 2,658 2,000 2,000 2,400 20.00%551052 - MARINA PARK SLIPS 252,576 406,973 479,712 300,000 300,000 360,000 20.00% 551053 - MARINA PARK DINGHY RACKS 7,420 8,365 8,297 7,000 7,000 8,000 14.29%551054 - MARINE ACTIVITIES PERMIT 9,000 15,563 33,828 25,000 25,000 25,000 0.00%551060 - BASIN MARINE SHIP (SPLIT)103,917 115,478 119,514 101,050 101,050 101,050 0.00% 551065 - BYB GARAGES (SPLIT)35,344 35,344 35,344 35,344 35,344 35,344 0.00%551070 - BYB ELECTRICITY (SPLIT)9,243 8,821 8,605 8,460 8,460 8,460 0.00%551075 - HERITAGE YACHT (SPLIT)11,525 9,689 9,594 9,594 9,594 9,594 0.00% 551080 - GALLEY CAFE (SPLIT)19,548 19,548 19,548 19,548 19,548 19,548 0.00%551085 - BYB APARTMENTS (SPLIT)30,456 30,456 30,456 30,456 30,456 30,456 0.00%551086 - BYB OFFICES (SPLIT)14,645 17,576 17,930 18,095 18,095 18,471 2.08%551090 - HARBOR ISLAND 48,648 52,584 52,584 49,200 49,200 52,500 6.71% 551095 - BAHIA CORINTHIAN 119,238 125,587 134,089 129,600 129,600 148,800 14.81%551100 - 29TH ST DOCK/SCHOCK BOAT 17,937 - - - - - 0.00%551110 - LIDO COMM ASSN ANTIBES 49,860 52,623 - 50,000 50,000 50,000 0.00% 551125 - OC DOCK LEASE (SPLIT)- 1,011 - - - - 0.00%551150 - MARINA PARK CONCESSION 80,000 80,000 80,000 80,000 80,000 80,000 0.00%551185 - BALBOA BAY CLUB LEASE 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 3,011,162 0.00% 551195 - J A BEEK BALBOA ISLAND FERRY 84,956 98,705 96,405 91,800 91,800 99,000 7.84%551200 - BALBOA PIER CONCESSION 131,299 140,857 152,274 140,000 140,000 145,000 3.57%551225 - HARBOR BAIT BARGE 6,631 6,536 6,037 5,500 5,500 5,800 5.45% 551235 - RESIDENTIAL PIERS 118,000 118,000 118,000 117,800 117,800 117,800 0.00%551240 - LARGE COMM MARINA 248,441 248,441 248,441 248,441 248,441 248,441 0.00%551245 - SMALL COMM MARINA 47,662 47,662 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 20,510 20,560 20,560 20,560 20,560 20,560 0.00% 29 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 551265 - YACHT CLUB GUEST SLIP 14,255 13,471 13,471 13,471 13,471 13,471 0.00%551270 - RESTAURANTS COMM PIERS 8,466 7,873 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 9,651 4,710 4,710 4,710 4,710 4,710 0.00% 551295 - SPORT FISHING CHRTR 4,446 4,446 4,446 4,446 4,446 4,446 0.00%551540 - SALE OF OIL 782,662 898,761 1,679,870 950,000 950,000 1,150,000 21.05%551560 - HOA NONMEM < 13K SQF 11,831 35,136 5,693 5,693 5,693 5,693 0.00% 551565 - HOA NONMEM 13-30K SQF 13,891 6,927 6,927 6,927 6,927 6,927 0.00%553355 - OCEAN FRONT 917,326 1,240,364 1,268,956 1,245,015 1,245,015 1,370,793 10.10%553360 - 19TH ST 78,916 115,543 113,822 94,891 94,891 123,123 29.75% 553370 - BALBOA METERED LOT 205,883 271,544 286,098 282,248 282,248 309,427 9.63%553400 - A STREET PARKING LOT 183,213 234,234 226,523 112,867 112,867 149,478 32.44%553405 - B STREET PARKING LOT 69,869 96,227 103,055 95,912 95,912 111,464 16.22% 553446 - MARINA PARK-MAIN LOT 50,622 72,647 80,930 44,475 44,475 85,389 91.99%553447 - MARINA PARK- EAST LOT 8,631 15,772 8,130 5,002 5,002 6,998 39.90%553448 - MARINA PARK-WEST LOT 19,343 26,917 27,227 20,363 20,363 29,274 43.76% 553500 - BALBOA PARKING LOT 1,582,481 2,305,126 2,296,881 2,212,824 2,212,824 2,480,889 12.11%553535 - PARKING METER FEES (144,307) (190,687) (148,675) (166,060) (166,060) (166,060) 0.00%553536 - PAY BY CELL TRANSACTION FEE (16,825) (25,324) (27,554) (20,251) (20,251) (20,251) 0.00%553537 - PARKING RESERV SYSTEM TN FEE (1,307) (1,504) (1,144) (1,688) (1,688) (1,688) 0.00% 559102 - GASB 87 LEASE INTEREST INCOME - - 1,287,370 - - - 0.00%559103 - GASB 87 LEASE REVENUE ADJUSTMT - - (808,678) - - - 0.00%55 - PROPERTY INCOME Total 11,214,953 12,739,928 14,242,460 12,670,911 12,670,911 13,825,050 9.11% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND 3,042,672 8,711,959 8,668,941 9,987,817 9,987,817 11,152,510 11.66%69 - TRANSFERS Total 3,042,672 8,711,959 8,668,941 9,987,817 9,987,817 11,152,510 11.66% 100 - TIDE & SUBMERGED LANDS FUND Total 14,985,619 21,623,788 22,719,881 22,936,018 22,941,018 25,287,029 10.25%101 - TIDELANDS HARBOR CAP FUND 42 - LICENSES PERMITS 423020 - MOORING FEES - - - - - - 0.00%42 - LICENSES PERMITS Total - - - - - - 0.00% 51 - MISC REVENUES 511075 - BAD DEBT (747) - - - - - 0.00%51 - MISC REVENUES Total (747) - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 484,209 404,878 416,225 436,141 436,141 436,141 0.00% 541005 - FAIR VALUE OF INVESTMENTS 413,945 (357,700) (1,434,907) - - - 0.00%54 - INVESTMENT EARNINGS Total 898,154 47,178 (1,018,683) 436,141 436,141 436,141 0.00%55 - PROPERTY INCOME 551035 - MOORING PERMITS - ON SHORE 89,756 91,213 94,642 70,000 70,000 75,000 7.14% 551040 - MOORING PERMITS - OFF SHORE 512,218 526,951 548,624 525,000 525,000 550,000 4.76%551045 - MOORINGS GUEST 171,650 235,217 331,810 280,000 280,000 310,000 10.71%551046 - MOORINGS TRANSFERS 47,130 78,083 76,424 60,000 60,000 60,000 0.00% 551050 - BYB SLIPS (SPLIT)536,307 579,014 600,292 604,079 604,079 806,179 33.46%551065 - BYB GARAGES (SPLIT)33,155 34,637 36,042 40,326 40,326 41,736 3.50%551075 - HERITAGE YACHT (SPLIT)- 1,330 2,294 2,438 2,438 3,331 36.63% 551080 - GALLEY CAFE (SPLIT)7,415 7,954 8,504 8,734 8,734 9,300 6.48%551085 - BYB APARTMENTS (SPLIT)1,885 2,523 3,183 3,149 3,149 6,016 91.04%551100 - 29TH ST DOCK/SCHOCK BOAT 377 - - - - - 0.00%551150 - MARINA PARK CONCESSION 67,066 121,386 206,238 130,000 130,000 150,000 15.38% 551185 - BALBOA BAY CLUB LEASE 1,420,398 1,010,056 2,246,724 1,188,838 1,188,838 2,188,838 84.12%551235 - RESIDENTIAL PIERS 147,122 151,469 155,911 160,000 160,000 160,000 0.00%551240 - LARGE COMM MARINA 500,571 517,363 541,278 569,559 569,559 585,559 2.81% 551242 - MEDIUM COMM MARINA 80,909 82,789 85,465 88,500 88,500 90,000 1.69%551245 - SMALL COMM MARINA 88,184 91,852 96,365 100,338 100,338 103,298 2.95%551250 - VESSEL CHRTR BUSINESS 29,218 29,648 31,475 33,467 33,467 34,673 3.60% 551255 - VESSEL RENTAL FACILITY 20,560 23,986 25,547 27,040 27,040 27,992 3.52%551265 - YACHT CLUB GUEST SLIP - 995 1,296 1,629 1,629 1,931 18.54%551270 - RESTAURANTS COMM PIERS - 567 1,774 1,127 1,127 1,307 15.97% 551275 - SHIPYARD COMM PIERS 9,508 9,687 10,084 10,541 10,541 10,883 3.24%551285 - OTHER BLDG OVER TDLD 5,265 5,551 5,903 6,175 6,175 6,405 3.72%551290 - FUEL DOCK - 5,201 5,522 5,790 5,790 6,000 3.63% 551295 - SPORT FISHING CHRTR 4,664 4,910 5,212 5,454 5,454 5,652 3.63%551560 - HOA NONMEM < 13K SQF - 14,034 14,672 15,307 15,307 15,727 2.74% 30 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 551565 - HOA NONMEM 13-30K SQF - 7,286 7,746 8,173 8,173 8,475 3.70%55 - PROPERTY INCOME Total 3,773,359 3,633,703 5,143,027 3,945,664 3,945,664 5,258,302 33.27% 56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - - - 12,000 - 0.00%56 - DONATIONS & CONTRIBU Total - - - - 12,000 - 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 5,414,939 4,500,000 4,500,000 4,600,000 4,600,000 4,715,000 2.50% 69 - TRANSFERS Total 5,414,939 4,500,000 4,500,000 4,600,000 4,600,000 4,715,000 2.50%101 - TIDELANDS HARBOR CAP FUND Total 10,085,705 8,180,881 8,624,344 8,981,805 8,993,805 10,409,443 15.89%105 - ASSET FORFEITURE FUND 53 - FINES & PENALTIES 531015 - NAFF (RNSP) FEDERAL - - - - - - 0.00% 531080 - FED DOJ/PREVENTION 14,957 6,770 - - - - 0.00%531085 - FED DOJ/ENFORCEMENT 84,755 38,363 - - - - 0.00%531090 - FEDERAL/DEPT OF TREASURY - - 185,038 - - - 0.00% 531095 - STATE PREVENTION - - 337 - - - 0.00%531100 - STATE ENFORCEMENT - - 1,910 - - - 0.00%53 - FINES & PENALTIES Total 99,712 45,133 187,285 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 16,108 12,536 5,656 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 13,770 (10,973) (14,077) - - - 0.00%54 - INVESTMENT EARNINGS Total 29,878 1,562 (8,421) - - - 0.00% 61 - NON-OPERATING SOURCE 611005 - SALE OF PROPERTY - 1,748 - - - - 0.00%61 - NON-OPERATING SOURCE Total - 1,748 - - - - 0.00%105 - ASSET FORFEITURE FUND Total 129,590 48,443 178,864 - - - 0.00%110 - OTS GRANT FUND 43 - INTERGOVTAL REVENUES 431330 - OTS DUI ENFRC/AWARE FY11 - - - - - - 0.00% 431360 - OTS REV 193,104 246,826 205,750 67,500 417,500 - -100.00%43 - INTERGOVTAL REVENUES Total 193,104 246,826 205,750 67,500 417,500 - -100.00%110 - OTS GRANT FUND Total 193,104 246,826 205,750 67,500 417,500 - -100.00% 111 - SLESF GRANT FUND 43 - INTERGOVTAL REVENUES 431020 - SLESF COPS REVENUE 206,333 205,263 211,400 200,000 200,000 250,000 25.00%43 - INTERGOVTAL REVENUES Total 206,333 205,263 211,400 200,000 200,000 250,000 25.00%111 - SLESF GRANT FUND Total 206,333 205,263 211,400 200,000 200,000 250,000 25.00% 120 - COMM DEVL BLK GRANT FUND 43 - INTERGOVTAL REVENUES 431230 - FED HWY BRIDGE PRGM (HBP)- - - - - - 0.00%431235 - CDBG FUNDS 287,403 305,336 235,107 385,974 461,071 385,974 0.00%431535 - CARES ACT - CDBG - 150,500 56,700 - 741,079 - 0.00% 43 - INTERGOVTAL REVENUES Total 287,403 455,836 291,807 385,974 1,202,150 385,974 0.00%120 - COMM DEVL BLK GRANT FUND Total 287,403 455,836 291,807 385,974 1,202,150 385,974 0.00%121 - STATE GAS TAX FUND 43 - INTERGOVTAL REVENUES 431110 - GAS TAX APPORTIONMENT 2105 444,713 437,020 476,045 553,988 553,988 513,824 -7.25% 431115 - GAS TAX APPORTIONMENT 2106 279,573 270,709 299,911 339,722 339,722 322,072 -5.20%431120 - GAS TAX APPORTIONMENT 2103 601,138 572,301 678,357 845,684 845,684 730,957 -13.57%431125 - GAS TAX APPORTIONMENT 2107 561,534 591,361 569,107 756,837 756,837 615,526 -18.67% 431126 - GAS TAX SB1 LOAN REPAYMNT 98,009 - - - - - 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 1,992,467 1,878,891 2,030,920 2,503,731 2,503,731 2,189,879 -12.54% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 64,296 41,006 38,595 21,669 21,669 21,669 0.00%541005 - FAIR VALUE OF INVESTMENTS 54,966 (37,296) (38,595) - - - 0.00%54 - INVESTMENT EARNINGS Total 119,261 3,710 - 21,669 21,669 21,669 0.00%121 - STATE GAS TAX FUND Total 2,111,729 1,882,600 2,030,920 2,525,400 2,525,400 2,211,548 -12.43%122 - MEASURE M FUND 43 - INTERGOVTAL REVENUES 431145 - MEASURE M2 FAIR SHARE 1,999,137 1,972,205 2,378,931 2,249,370 2,249,370 2,728,303 21.29%43 - INTERGOVTAL REVENUES Total 1,999,137 1,972,205 2,378,931 2,249,370 2,249,370 2,728,303 21.29%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 50,209 37,980 43,793 7,123 7,123 7,123 0.00% 541005 - FAIR VALUE OF INVESTMENTS 42,923 (33,877) (43,793) - - - 0.00%54 - INVESTMENT EARNINGS Total 93,133 4,103 - 7,123 7,123 7,123 0.00%122 - MEASURE M FUND Total 2,092,269 1,976,308 2,378,931 2,256,493 2,256,493 2,735,426 21.22% 123 - MEASURE M-COMPETITIVE FUND 43 - INTERGOVTAL REVENUES 431150 - MEASURE M COMPETITIVE 382,770 166,182 - 1,044,166 1,582,138 - -100.00%43 - INTERGOVTAL REVENUES Total 382,770 166,182 - 1,044,166 1,582,138 - -100.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - - - 5,010 - 0.00% 691012 - TRANSFER IN FUND 012 - 25,000 - - - - 0.00%69 - TRANSFERS Total - 25,000 - - 5,010 - 0.00%123 - MEASURE M-COMPETITIVE FUND Total 382,770 191,182 - 1,044,166 1,587,148 - -100.00% 126 - SB1 GAS TAX RMRA FUND 43 - INTERGOVTAL REVENUES 431126 - GAS TAX SB1 LOAN REPAYMNT - - - - - - 0.00%431127 - GAS TAX SB1 RMRA 2030 1,509,947 1,590,236 1,725,818 1,957,264 1,957,264 1,846,884 -5.64%43 - INTERGOVTAL REVENUES Total 1,509,947 1,590,236 1,725,818 1,957,264 1,957,264 1,846,884 -5.64% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 38,853 5,128 11,182 3,321 3,321 3,321 0.00%541005 - FAIR VALUE OF INVESTMENTS 33,215 (5,128) (11,182) - - - 0.00% 31 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 54 - INVESTMENT EARNINGS Total 72,068 - - 3,321 3,321 3,321 0.00%126 - SB1 GAS TAX RMRA FUND Total 1,582,014 1,590,236 1,725,818 1,960,585 1,960,585 1,850,205 -5.63% 135 - CONTRIBUTIONS FUND 43 - INTERGOVTAL REVENUES 431075 - OC SANITATION DST CONTRIB - - - - 34,918 - 0.00%431135 - REFNDS&REBATES FROM GOVT - - 86,250 128,750 128,750 - -100.00%431220 - IRVINE RANCH WATER DIST 16,944 61,500 - - 195,562 - 0.00% 431221 - MESA WATER DISTRICT 2,298 - - - - - 0.00%431222 - OC WATER DISTRICT CONTRIBUTION - - - - 106,601 - 0.00%431225 - NEWPORT MESA UNFD SCHOOL DIST - - - - 102,850 - 0.00% 431385 - DEPT OF BOATING & WATERWAYS 46,214 17,258 221,432 230,455 186,562 - -100.00%431455 - OTHER GOVT GRANTS - 527,520 971,480 - - - 0.00%431460 - OCTA BICYCLE FUNDING PROG - - - 2,349,600 2,349,600 - -100.00% 431490 - CAL RECYCLE 162,005 53,298 - 162,702 412,702 - -100.00%431505 - LBCWD REIMBURSEMENT - - - - 10,980 - 0.00%431550 - CRNAVIRUS RESPNSE & RELIEF SUP - - - - 252,095 - 0.00%43 - INTERGOVTAL REVENUES Total 227,461 659,575 1,279,162 2,871,507 3,780,621 - -100.00%51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 22,200 - - - - - 0.00%51 - MISC REVENUES Total 22,200 - - - - - 0.00% 56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS 9,450 100,000 66,992 8,371,043 8,963,927 - -100.00%561007 - 20A CONTRIBUTIONS 608,026 3,392,084 4,211,583 212,231 2,716,911 - -100.00%56 - DONATIONS & CONTRIBU Total 617,476 3,492,084 4,278,575 8,583,274 11,680,838 - -100.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 691101 - TRANSFER IN TIDELAND HARBR CAP - 4,184 - - - - 0.00%69 - TRANSFERS Total - 4,184 - - - - 0.00%135 - CONTRIBUTIONS FUND Total 867,137 4,155,843 5,557,737 11,454,781 15,461,459 - -100.00% 137 - PCH RELINQUISHMENT 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 36,829 25,686 14,399 36,533 36,533 36,533 0.00% 541005 - FAIR VALUE OF INVESTMENTS 31,485 (22,747) (47,058) - - - 0.00%54 - INVESTMENT EARNINGS Total 68,314 2,939 (32,659) 36,533 36,533 36,533 0.00%69 - TRANSFERS 692136 - INTRAFUND XFR FRM BRSTL ST RLN - - - - - - 0.00% 69 - TRANSFERS Total - - - - - - 0.00%137 - PCH RELINQUISHMENT Total 68,314 2,939 (32,659) 36,533 36,533 36,533 0.00%138 - ENVIRONMENTAL CONTRIBUTIONS 43 - INTERGOVTAL REVENUES 431060 - STATE PROP 84 ASBS GRANT - - - - - - 0.00% 431135 - REFNDS&REBATES FROM GOVT - 116,047 194,453 2,063,953 1,869,500 - -100.00%431500 - CLEAN BEACHES INITIATIVE 59,498 424,763 88,999 - 218,238 - 0.00%43 - INTERGOVTAL REVENUES Total 59,498 540,810 283,452 2,063,953 2,087,738 - -100.00% 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - 1,043,991 156,207 - 42,650 - 0.00%51 - MISC REVENUES Total - 1,043,991 156,207 - 42,650 - 0.00%138 - ENVIRONMENTAL CONTRIBUTIONS Total 59,498 1,584,801 439,658 2,063,953 2,130,388 - -100.00%140 - CIRCULATION & TRANSPORTATION 42 - LICENSES PERMITS 422040 - FAIR SHARE FEES 299,380 398,284 235,011 - - - 0.00%42 - LICENSES PERMITS Total 299,380 398,284 235,011 - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 50,023 43,353 35,268 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 42,764 (38,647) (123,676) - - - 0.00%54 - INVESTMENT EARNINGS Total 92,786 4,706 (88,409) - - - 0.00%140 - CIRCULATION & TRANSPORTATION Total 392,167 402,990 146,602 - - - 0.00%141 - BUILDING EXCISE TAX FUND 42 - LICENSES PERMITS 422030 - NB DIVIDEND PROGRAM - - - - - - 0.00% 422140 - BET DEVELOPMENT COMMERCIAL 133,428 196,039 199,098 202,950 202,950 202,950 0.00%42 - LICENSES PERMITS Total 133,428 196,039 199,098 202,950 202,950 202,950 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 9,449 6,031 4,616 3,006 3,006 3,006 0.00% 541005 - FAIR VALUE OF INVESTMENTS 8,078 (5,404) (15,851) - - - 0.00%54 - INVESTMENT EARNINGS Total 17,527 627 (11,236) 3,006 3,006 3,006 0.00%141 - BUILDING EXCISE TAX FUND Total 150,955 196,665 187,863 205,956 205,956 205,956 0.00% 142 - AIR QUALITY MGMT DISTRICT FUND 43 - INTERGOVTAL REVENUES 431240 - AQMD 110,630 110,813 109,607 100,000 100,000 100,000 0.00%43 - INTERGOVTAL REVENUES Total 110,630 110,813 109,607 100,000 100,000 100,000 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 23,152 19,203 14,282 16,734 16,734 16,734 0.00% 541005 - FAIR VALUE OF INVESTMENTS 19,792 (17,089) (14,282) - - - 0.00%54 - INVESTMENT EARNINGS Total 42,944 2,114 - 16,734 16,734 16,734 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 691012 - TRANSFER IN FUND 012 - - 69,812 - - - 0.00%69 - TRANSFERS Total - - 69,812 - - - 0.00% 32 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 142 - AIR QUALITY MGMT DISTRICT FUND Total 153,573 112,927 179,419 116,734 116,734 116,734 0.00%160 - ENVIRONMENTAL LIABILITY FUND 47 - OTHER TAXES 414020 - SOLID WASTE AUDIT RECOVERY - - 54,996 - - - 0.00% 414025 - SOLID WASTE FRANCHISE TAX 719,738 499,406 768,737 670,563 670,563 670,563 0.00%47 - OTHER TAXES Total 719,738 499,406 823,732 670,563 670,563 670,563 0.00%51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00% 511075 - BAD DEBT 1,769 - - - - - 0.00%511090 - NPT CONDO ASSN 32,582 68,575 66,593 40,000 40,000 40,000 0.00%51 - MISC REVENUES Total 34,351 68,575 66,593 40,000 40,000 40,000 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 167,352 132,208 95,417 153,829 153,829 153,829 0.00%541005 - FAIR VALUE OF INVESTMENTS 143,067 (117,601) (331,447) - - - 0.00%54 - INVESTMENT EARNINGS Total 310,419 14,607 (236,030) 153,829 153,829 153,829 0.00% 69 - TRANSFERS 691100 - TRANSFER IN TIDELAND FUND 10,740 - - - - - 0.00%69 - TRANSFERS Total 10,740 - - - - - 0.00%160 - ENVIRONMENTAL LIABILITY FUND Total 1,075,248 582,589 654,295 864,392 864,392 864,392 0.00%164 - FiiN FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 26,758 20,397 14,711 23,910 23,910 23,910 0.00%541005 - FAIR VALUE OF INVESTMENTS 22,875 (18,220) (50,975) - - - 0.00%54 - INVESTMENT EARNINGS Total 49,633 2,177 (36,264) 23,910 23,910 23,910 0.00%164 - FiiN FUND Total 49,633 2,177 (36,264) 23,910 23,910 23,910 0.00%165 - SMALL BUSINESS GRANT FUND 43 - INTERGOVTAL REVENUES 431315 - COUNTY OF ORANGE CONTRB - 290,000 - - - - 0.00%431510 - CARES ACT SMALL BIZ FED GRANT - 2,123,427 - - - - 0.00%43 - INTERGOVTAL REVENUES Total - 2,413,427 - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,951 5,585 - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 1,668 (3,294) - - - - 0.00%54 - INVESTMENT EARNINGS Total 3,619 2,291 - - - - 0.00% 165 - SMALL BUSINESS GRANT FUND Total 3,619 2,415,717 - - - - 0.00%166 - AMERICAN RESCUE PLAN ACT 2021 43 - INTERGOVTAL REVENUES 431540 - AMERICAN RESCUE PLAN ACT - - - 10,141,272 10,141,272 - -100.00%431541 - AMERICAN RESCUE PLAN ACT WATER - - 122,543 - - - 0.00% 431542 - AMERICAN RESCUE PLAN ACT SEWER - - - - 50,009 - 0.00%43 - INTERGOVTAL REVENUES Total - - 122,543 10,141,272 10,191,281 - -100.00%166 - AMERICAN RESCUE PLAN ACT 2021 Total - - 122,543 10,141,272 10,191,281 - -100.00% 167 - OCEANFRONT ENCROACHMENT FUND 51 - MISC REVENUES 511075 - BAD DEBT - - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%55 - PROPERTY INCOME 551000 - OCEANFRONT ENCROACHMENT - - - 254,640 254,640 259,728 2.00% 55 - PROPERTY INCOME Total - - - 254,640 254,640 259,728 2.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 1,162,791 500,000 - - -100.00%69 - TRANSFERS Total - - 1,162,791 500,000 - - -100.00% 167 - OCEANFRONT ENCROACHMENT FUND Total - - 1,162,791 754,640 254,640 259,728 -65.58%168 - PEG FEES FUND 51 - MISC REVENUES 511065 - CABLE FRANCHISE PEG FEES - - - 360,000 360,000 360,000 0.00%51 - MISC REVENUES Total - - - 360,000 360,000 360,000 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 2,781,571 - - - 0.00%69 - TRANSFERS Total - - 2,781,571 - - - 0.00%168 - PEG FEES FUND Total - - 2,781,571 360,000 360,000 360,000 0.00%180 - RESTRICTED PROGRAMS FUND 42 - LICENSES PERMITS 422045 - AFFORDABLE HOUSING - - - - - - 0.00%42 - LICENSES PERMITS Total - - - - - - 0.00%51 - MISC REVENUES 511015 - ADA EDU. & ENFORCE - - - 16,672 16,672 16,672 0.00%511110 - VNB PUBLIC BENEFIT FEE - - - 150,000 150,000 150,000 0.00% 51 - MISC REVENUES Total - - - 166,672 166,672 166,672 0.00%55 - PROPERTY INCOME 553450 - IN LIEU PARKING - - - 32,118 32,118 32,118 0.00%55 - PROPERTY INCOME Total - - - 32,118 32,118 32,118 0.00% 56 - DONATIONS & CONTRIBU 561035 - BAYVIEW LANDING AGMT - - - 35,000 35,000 35,000 0.00%56 - DONATIONS & CONTRIBU Total - - - 35,000 35,000 35,000 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 1,737,821 - - - 0.00% 69 - TRANSFERS Total - - 1,737,821 - - - 0.00%180 - RESTRICTED PROGRAMS FUND Total - - 1,737,821 233,790 233,790 233,790 0.00%511 - CIVIC CENTER FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00% 51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 34,075 7,188 4,927 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 29,130 (7,866) (17,069) - - - 0.00% 54 - INVESTMENT EARNINGS Total 63,206 (678) (12,142) - - - 0.00%511 - CIVIC CENTER FUND Total 63,206 (678) (12,142) - - - 0.00% 33 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 512 - MISC FFP PROJECTS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 384 31 - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 328 (44) - - - - 0.00% 54 - INVESTMENT EARNINGS Total 713 (13) - - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691513 - TRANSFER IN FFP FUND 43,685 - - - 6,900,000 - 0.00% 69 - TRANSFERS Total 43,685 - - - 6,900,000 - 0.00%512 - MISC FFP PROJECTS Total 44,398 (13) - - 6,900,000 - 0.00%513 - FACILITIES FINANCING PLAN 42 - LICENSES PERMITS 422065 - PARK FEES ZONE 1 104,500 104,500 - - - - 0.00% 422070 - PARK FEES ZONE 2 26,125 51,997 138,809 - - - 0.00%422080 - PARK FEES ZONE 4 - - 156,750 - - - 0.00%422105 - PARK FEES ZONE 9 - - - 846,076 (27,924) - -100.00% 422110 - PARK FEES ZONE 10 78,197 156,698 86,559 90,000 90,000 - -100.00%42 - LICENSES PERMITS Total 208,822 313,195 382,118 936,076 62,076 - -100.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 357,822 263,817 348,710 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 305,898 (241,650) (1,290,438) - - - 0.00%54 - INVESTMENT EARNINGS Total 663,719 22,167 (941,728) - - - 0.00%55 - PROPERTY INCOME 551120 - WNCC PACIFICA 258,426 263,188 - - - - 0.00%55 - PROPERTY INCOME Total 258,426 263,188 - - - - 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - - - - - 0.00%561075 - NEWPORT UPTOWN PUBLIC BENEFIT - - 113,279 - - - 0.00%561080 - VIVANTE SENIOR HOUSING - 3,150,000 - - - - 0.00% 561081 - HARBOR POINTE SENIOR LIVING - - 750,000 - - - 0.00%561085 - NEWPORT AIRPORT VILLAGE DVLPMT - 2,000,000 - - - - 0.00%56 - DONATIONS & CONTRIBU Total - 5,150,000 863,279 - - - 0.00% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND 9,915,459 8,500,000 19,000,000 8,600,000 9,600,000 444,141 -94.84%691511 - TRANSFER IN CIVIC CENTER FUND - 1,222,853 - - - - 0.00% 691512 - TRANSFER IN MISC FFP PROJECTS - 14,983 - - - - 0.00%691532 - TRANSFER IN FIRE STATIONS - 9,500,000 - - - - 0.00%691550 - TRANSFER IN WEST NWPT CC - 343,884 - - - - 0.00% 691561 - TRANSFER IN SUNSET RIDGE PRK - 105,858 - - - - 0.00%691572 - TRANSFER IN STRATEGIC PLAN - 157,066 - - - - 0.00%69 - TRANSFERS Total 9,915,459 19,844,644 19,000,000 8,600,000 9,600,000 444,141 -94.84% 513 - FACILITIES FINANCING PLAN Total 11,046,426 25,593,194 19,303,669 9,536,076 9,662,076 444,141 -95.34%521 - POLICE FACILITY NEW 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - - - - - 0.00%54 - INVESTMENT EARNINGS Total - - - - - - 0.00% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND - - - - 24,093,441 - 0.00%691012 - TRANSFER IN FUND 012 - - - - 1,450,000 - 0.00% 691513 - TRANSFER IN FFP FUND - - - - 5,506,462 - 0.00%69 - TRANSFERS Total - - - - 31,049,903 - 0.00%521 - POLICE FACILITY NEW Total - - - - 31,049,903 - 0.00%531 - JR GUARDS CAPITAL PROJCTS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 201 - 2,765 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 172 (12) (8,159) - - - 0.00%54 - INVESTMENT EARNINGS Total 372 (12) (5,394) - - - 0.00%69 - TRANSFERS 691513 - TRANSFER IN FFP FUND 50,000 - 469,637 - - - 0.00% 69 - TRANSFERS Total 50,000 - 469,637 - - - 0.00%531 - JR GUARDS CAPITAL PROJCTS Total 50,372 (12) 464,243 - - - 0.00%532 - FIRE STATIONS 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00% 43 - INTERGOVTAL REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 236,956 29,757 32,874 (11,192) 0 - -100.00%541005 - FAIR VALUE OF INVESTMENTS 202,571 (27,824) (63,734) - - - 0.00% 54 - INVESTMENT EARNINGS Total 439,527 1,933 (30,860) (11,192) 0 - -100.00%61 - NON-OPERATING SOURCE 612100 - BOND PROCEEDS - 7,860,000 - - - - 0.00%612101 - BOND PREMIUM - OTHER FIN SOURC - 1,373,936 - - - - 0.00% 61 - NON-OPERATING SOURCE Total - 9,233,936 - - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691513 - TRANSFER IN FFP FUND - - - - 900,000 - 0.00% 69 - TRANSFERS Total - - - - 900,000 - 0.00%532 - FIRE STATIONS Total 439,527 9,235,869 (30,860) (11,192) 900,000 - -100.00% 34 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 534 - NEWPORT UPTOWN UNDERGROUNDING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 65 51 36 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 56 (45) (126) - - - 0.00% 54 - INVESTMENT EARNINGS Total 121 6 (90) - - - 0.00%534 - NEWPORT UPTOWN UNDERGROUNDING Total 121 6 (90) - - - 0.00%535 - BALBOA VILLAGE PARKING MGMT 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00% 51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 18,765 18,951 11,717 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 16,042 (16,810) (36,865) - - - 0.00% 54 - INVESTMENT EARNINGS Total 34,808 2,141 (25,148) - - - 0.00%55 - PROPERTY INCOME 553320 - BALBOA BUSINESS 207,856 229,685 - - - - 0.00%553375 - WASHINGTON STREET LOT 39,666 36,395 - - - - 0.00% 553495 - PALM STREET LOT 163,932 172,615 - - - - 0.00%553535 - PARKING METER FEES (25,592) (28,243) - - - - 0.00%553536 - PAY BY CELL TRANSACTION FEE (4,463) (6,720) - - - - 0.00%55 - PROPERTY INCOME Total 381,399 403,733 - - - - 0.00%535 - BALBOA VILLAGE PARKING MGMT Total 416,206 405,873 (25,148) - - - 0.00%536 - NEIGHBORHOOD ENHANCEMENT 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 123,749 28,442 29,789 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 105,792 (29,465) (97,866) 1,023 1,023 - -100.00%54 - INVESTMENT EARNINGS Total 229,541 (1,023) (68,077) 1,023 1,023 - -100.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 5,025,724 2,508,176 - - - - 0.00%691012 - TRANSFER IN FUND 012 - - - - 15,500,000 - 0.00% 69 - TRANSFERS Total 5,025,724 2,508,176 - - 15,500,000 - 0.00%536 - NEIGHBORHOOD ENHANCEMENT Total 5,255,265 2,507,153 (68,077) 1,023 15,501,023 - -100.00%550 - WEST NEWPORT COMMUNITY CTR 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 6,778 29 - - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 5,794 (426) - - - - 0.00%54 - INVESTMENT EARNINGS Total 12,572 (397) - - - - 0.00%550 - WEST NEWPORT COMMUNITY CTR Total 12,572 (397) - - - - 0.00% 561 - SUNSET RIDGE PARK 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,126 106 - - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 1,817 (199) - - - - 0.00%54 - INVESTMENT EARNINGS Total 3,943 (93) - - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 691513 - TRANSFER IN FFP FUND 7,515 - - - - - 0.00%69 - TRANSFERS Total 7,515 - - - - - 0.00%561 - SUNSET RIDGE PARK Total 11,458 (93) - - - - 0.00% 562 - PARKS & COMMUNITY CENTERS 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - 311 - - - 0.00%43 - INTERGOVTAL REVENUES Total - - 311 - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 83,828 128,422 95,418 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 71,663 (104,627) (323,554) - - - 0.00%54 - INVESTMENT EARNINGS Total 155,491 23,796 (228,135) - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 691141 - TRANSFER IN BET FUND 110,000 - - - - - 0.00%691513 - TRANSFER IN FFP FUND - 6,901,299 4,013,862 2,350,000 2,894,345 1,711,044 -27.19%69 - TRANSFERS Total 110,000 6,901,299 4,013,862 2,350,000 2,894,345 1,711,044 -27.19%562 - PARKS & COMMUNITY CENTERS Total 265,491 6,925,095 3,786,038 2,350,000 2,894,345 1,711,044 -27.19% 571 - FACILITIES MAINTENANCE 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 72,723 51,403 36,633 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 62,170 (45,260) (120,788) - - - 0.00%54 - INVESTMENT EARNINGS Total 134,893 6,142 (84,155) - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 691010 - TRANSFER IN GENERAL FUND 2,301,391 1,366,254 1,500,000 2,500,000 2,500,000 2,500,000 0.00%69 - TRANSFERS Total 2,301,391 1,366,254 1,500,000 2,500,000 2,500,000 2,500,000 0.00%571 - FACILITIES MAINTENANCE Total 2,436,284 1,372,396 1,415,845 2,500,000 2,500,000 2,500,000 0.00% 572 - STRATEGIC PLANNING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 3,096 50 - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 2,646 (223) - - - - 0.00%54 - INVESTMENT EARNINGS Total 5,742 (173) - - - - 0.00% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691513 - TRANSFER IN FFP FUND 109,199 - - - - - 0.00% 35 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 69 - TRANSFERS Total 109,199 - - - - - 0.00%572 - STRATEGIC PLANNING Total 114,941 (173) - - - - 0.00% 658 - ASSESSMENT DIST #117 51 - MISC REVENUES 511055 - REVENUE N.O.C.2,166 - - - - - 0.00%51 - MISC REVENUES Total 2,166 - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 30,758 10,470 1,894 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 26,220 (10,010) (4,187) - - - 0.00%54 - INVESTMENT EARNINGS Total 56,978 459 (2,294) - - - 0.00%658 - ASSESSMENT DIST #117 Total 59,144 459 (2,294) - - - 0.00% 659 - ASSESSMENT DIST #116 51 - MISC REVENUES 511055 - REVENUE N.O.C.- - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 17,283 2,114 846 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS 1,382 (1,743) (2,307) - - - 0.00%54 - INVESTMENT EARNINGS Total 18,665 371 (1,461) - - - 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS - - - - - - 0.00% 612100 - BOND PROCEEDS 1,575,000 - - - - - 0.00%61 - NON-OPERATING SOURCE Total 1,575,000 - - - - - 0.00%659 - ASSESSMENT DIST #116 Total 1,593,665 371 (1,461) - - - 0.00%660 - ASSESSMENT DIST #111 51 - MISC REVENUES 511055 - REVENUE N.O.C.- - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 7,436 12,107 4,875 (3) - - -100.00%541005 - FAIR VALUE OF INVESTMENTS 6,357 (10,512) (13,319) - - - 0.00% 54 - INVESTMENT EARNINGS Total 13,793 1,595 (8,444) (3) - - -100.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 556,707 - - - - - 0.00%612100 - BOND PROCEEDS 2,412,000 - - - - - 0.00% 61 - NON-OPERATING SOURCE Total 2,968,707 - - - - - 0.00%660 - ASSESSMENT DIST #111 Total 2,982,499 1,595 (8,444) (3) - - -100.00%661 - ASSESSMENT DIST #116B 51 - MISC REVENUES 511055 - REVENUE N.O.C.- - - - - - 0.00% 51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 12,949 3,545 2,250 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 3,588 (3,080) (7,568) - - - 0.00% 54 - INVESTMENT EARNINGS Total 16,537 465 (5,317) - - - 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS - - - - - - 0.00%612100 - BOND PROCEEDS 665,000 - - - - - 0.00% 61 - NON-OPERATING SOURCE Total 665,000 - - - - - 0.00%661 - ASSESSMENT DIST #116B Total 681,537 465 (5,317) - - - 0.00%663 - ASSESSMENT DIST #113 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - 49,949 - - - 0.00% 51 - MISC REVENUES Total - - 49,949 - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,270 6,477 11,272 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 1,941 (6,275) (24,149) - - - 0.00%54 - INVESTMENT EARNINGS Total 4,210 202 (12,877) - - - 0.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 26,606 942,194 - - - - 0.00%612100 - BOND PROCEEDS - - 4,565,000 5,919,504 7,274,008 - -100.00% 612101 - BOND PREMIUM - OTHER FIN SOURC - - 9,299 - - - 0.00%61 - NON-OPERATING SOURCE Total 26,606 942,194 4,574,299 5,919,504 7,274,008 - -100.00%663 - ASSESSMENT DIST #113 Total 30,817 942,396 4,611,370 5,919,504 7,274,008 - -100.00%664 - ASSESSMENT DIST #114 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - - - - - 0.00% 54 - INVESTMENT EARNINGS Total - - - - - - 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 55,783 - - - - - 0.00%69 - TRANSFERS Total 55,783 - - - - - 0.00% 664 - ASSESSMENT DIST #114 Total 55,783 - - - - - 0.00%665 - ASSESSMENT DIST #114B 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - - - - - 0.00%54 - INVESTMENT EARNINGS Total - - - - - - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 33,021 - - - - - 0.00%69 - TRANSFERS Total 33,021 - - - - - 0.00%665 - ASSESSMENT DIST #114B Total 33,021 - - - - - 0.00% 669 - ASSESSMENT DIST #120 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 565 1,688 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS - (486) (5,588) 486 486 - -100.00%54 - INVESTMENT EARNINGS Total - 79 (3,900) 486 486 - -100.00% 61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS - 31,677 (31,677) (31,677) 31,677 - -100.00%612100 - BOND PROCEEDS - - - - 2,620,250 - 0.00% 36 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 61 - NON-OPERATING SOURCE Total - 31,677 (31,677) (31,677) 2,651,927 - -100.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 265,000 37,500 - - - 0.00% 69 - TRANSFERS Total - 265,000 37,500 - - - 0.00%669 - ASSESSMENT DIST #120 Total - 296,755 1,923 (31,191) 2,652,413 - -100.00%675 - ASSESSMENT DIST #124 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 454 33,130 (454) (33,130) - -100.00% 541005 - FAIR VALUE OF INVESTMENTS - (401) (136,014) 401 169,544 - -100.00%54 - INVESTMENT EARNINGS Total - 53 (102,884) (53) 136,415 - -100.00%61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS - - 3,543,972 - - - 0.00% 612100 - BOND PROCEEDS - - - - 32,793,845 - 0.00%61 - NON-OPERATING SOURCE Total - - 3,543,972 - 32,793,845 - 0.00%69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 135,000 792,800 - - - 0.00% 69 - TRANSFERS Total - 135,000 792,800 - - - 0.00%675 - ASSESSMENT DIST #124 Total - 135,053 4,233,888 (53) 32,930,260 - -100.00%701 - WATER ENTERPRISE FUND 42 - LICENSES PERMITS 422030 - NB DIVIDEND PROGRAM - - - - - - 0.00%42 - LICENSES PERMITS Total - - - - - - 0.00%43 - INTERGOVTAL REVENUES 431085 - EPA GRANT - - - - - - 0.00%431135 - REFNDS&REBATES FROM GOVT - - 6,161 - - - 0.00% 431505 - LBCWD REIMBURSEMENT 249,335 99,863 - 50,000 50,000 50,000 0.00%43 - INTERGOVTAL REVENUES Total 249,335 99,863 6,161 50,000 50,000 50,000 0.00%51 - MISC REVENUES 511035 - SALE OF MAPS & PUB - - - - - - 0.00%511040 - DAMAGE TO CITY PROPERTY 7,377 75,216 22,401 20,000 20,000 20,000 0.00% 511055 - REVENUE N.O.C.121,647 57,264 59,906 50,000 50,000 50,000 0.00%511075 - BAD DEBT (86,676) (86,457) (103,332) - - - 0.00%51 - MISC REVENUES Total 42,347 46,023 (21,024) 70,000 70,000 70,000 0.00% 52 - SERVICE FEES & CHARG 521020 - WITNESS FEES/SUBPOENA - - - - - - 0.00%521360 - WATER ESTABLISHMENT FEE - 216,479 304,384 200,000 200,000 200,000 0.00%521505 - SALE OF WATER CITY 684,759 950,856 986,288 1,000,000 1,000,000 1,100,000 10.00% 521510 - SALE OF WATER RECLAIMED 433,194 495,430 501,848 475,000 475,000 475,000 0.00%521515 - SALE OF WATER POTABLE 16,238,359 18,535,615 19,144,899 19,200,000 19,200,000 19,950,000 3.91%521516 - CC FEES SALE OF WATER POTABLE (330,038) (357,011) (408,714) (400,000) (400,000) (400,000) 0.00% 521520 - WATER SERVICES 9,128,957 10,118,136 10,979,064 11,525,000 11,525,000 12,500,000 8.46%521525 - METER TURN ON CHARGES 23,711 - 9,540 20,000 20,000 20,000 0.00%521530 - WATER SERVICE FIRE PROTECTION 163,668 194,583 210,671 210,000 210,000 225,000 7.14% 521535 - CONNECTION CHARGES 209,776 147,576 171,412 150,000 150,000 150,000 0.00%521540 - WATER USE CONSTRUCTION 14,669 11,663 7,563 10,000 10,000 10,000 0.00%521545 - WATER SERVICES MULTI UNIT 77,260 0 - - - - 0.00% 52 - SERVICE FEES & CHARG Total 26,644,314 30,313,327 31,906,955 32,390,000 32,390,000 34,230,000 5.68%53 - FINES & PENALTIES 531001 - COLLECTIONS 3,786 126 20,485 - - 10,000 0.00%531002 - COLLECTIONS SERVICE FEE (674) (23) (3,746) - - (2,000) 0.00% 531060 - DELINQUENCY PENALTY 154,561 174,760 200,175 150,000 150,000 175,000 16.67%531070 - ADMINISTRATIVE CITATION FINES 316 437 158 - - - 0.00%531071 - ADMIN CITE COLLECTION SVC FEE (224) (101) (36) - - - 0.00%53 - FINES & PENALTIES Total 157,764 175,200 217,035 150,000 150,000 183,000 22.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 412,582 235,172 171,140 341,349 341,349 175,000 -48.73%541005 - FAIR VALUE OF INVESTMENTS 352,712 (217,088) (623,189) - - - 0.00%54 - INVESTMENT EARNINGS Total 765,294 18,084 (452,048) 341,349 341,349 175,000 -48.73% 61 - NON-OPERATING SOURCE 611000 - PROCEEDS SALE OF EQUIP - - - - - - 0.00%611025 - SALE OF SCRAP MATERIALS 6,667 105,313 111,704 75,000 75,000 20,000 -73.33%61 - NON-OPERATING SOURCE Total 6,667 105,313 111,704 75,000 75,000 20,000 -73.33% 701 - WATER ENTERPRISE FUND Total 27,865,722 30,757,810 31,768,783 33,076,349 33,076,349 34,728,000 4.99%702 - WATER CAPITAL FUND 43 - INTERGOVTAL REVENUES 431230 - FED HWY BRIDGE PRGM (HBP)- - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 240,891 244,920 138,828 120,669 120,669 120,669 0.00%541005 - FAIR VALUE OF INVESTMENTS 205,935 (211,298) (439,537) - - - 0.00%54 - INVESTMENT EARNINGS Total 446,826 33,621 (300,709) 120,669 120,669 120,669 0.00% 69 - TRANSFERS 691135 - TRANSFER IN CONTRIBUTION FUND - - - - - - 0.00%692701 - INTRAFND XFR FRM WATER ENT FND 7,200,000 10,956,670 - 3,637,843 5,636,943 3,637,843 0.00%69 - TRANSFERS Total 7,200,000 10,956,670 - 3,637,843 5,636,943 3,637,843 0.00% 702 - WATER CAPITAL FUND Total 7,646,826 10,990,291 (300,709) 3,758,512 5,757,612 3,758,512 0.00%711 - WASTEWATER ENTERPRISE FUND 42 - LICENSES PERMITS 422030 - NB DIVIDEND PROGRAM - - - - - - 0.00% 37 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 42 - LICENSES PERMITS Total - - - - - - 0.00%51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 3,257 1,199 6,478 1,500 1,500 1,000 -33.33% 511055 - REVENUE N.O.C.14,960 15,601 19,728 15,000 15,000 15,000 0.00%511075 - BAD DEBT 19,253 (19,263) (19,856) - - - 0.00%51 - MISC REVENUES Total 37,470 (2,463) 6,349 16,500 16,500 16,000 -3.03% 52 - SERVICE FEES & CHARG 521560 - SEWER USE 1,857,604 2,149,311 2,250,821 2,350,000 2,350,000 2,100,000 -10.64%521565 - SEWER SERVICES 2,088,723 2,291,762 2,407,188 2,400,000 2,400,000 2,400,000 0.00%521570 - SEWER SERVICES MULTI UNIT (320) - - - - - 0.00% 521575 - SEWER CONNECTION FEES 15,337 37,641 24,402 20,000 20,000 10,000 -50.00%521585 - SEWER SERVICE FEES 82,618 107,798 97,054 105,000 105,000 150,000 42.86%52 - SERVICE FEES & CHARG Total 4,043,961 4,586,512 4,779,466 4,875,000 4,875,000 4,660,000 -4.41% 53 - FINES & PENALTIES 531001 - COLLECTIONS 525 1,249 3,830 500 500 500 0.00%531002 - COLLECTIONS SERVICE FEE (93) (225) (699) (100) (100) (100) 0.00%531060 - DELINQUENCY PENALTY 28,954 33,113 36,304 40,000 40,000 40,000 0.00%53 - FINES & PENALTIES Total 29,385 34,137 39,434 40,400 40,400 40,400 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 38,666 12,318 11,017 16,505 16,505 11,000 -33.36%541005 - FAIR VALUE OF INVESTMENTS 33,055 (11,764) (43,395) - - - 0.00%54 - INVESTMENT EARNINGS Total 71,721 554 (32,378) 16,505 16,505 11,000 -33.36%711 - WASTEWATER ENTERPRISE FUND Total 4,182,537 4,618,740 4,792,871 4,948,405 4,948,405 4,727,400 -4.47%712 - WASTEWATER CAPITAL FUND 43 - INTERGOVTAL REVENUES 431075 - OC SANITATION DST CONTRIB - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 39,960 32,885 24,233 13,421 13,421 13,421 0.00%541005 - FAIR VALUE OF INVESTMENTS 34,162 (29,649) (83,973) - - - 0.00%54 - INVESTMENT EARNINGS Total 74,122 3,235 (59,740) 13,421 13,421 13,421 0.00% 69 - TRANSFERS 692711 - INTRAFUND XFR FRM SEWER ENT FD 1,000,000 1,000,000 - - - - 0.00%69 - TRANSFERS Total 1,000,000 1,000,000 - - - - 0.00%712 - WASTEWATER CAPITAL FUND Total 1,074,122 1,003,235 (59,740) 13,421 13,421 13,421 0.00% 748 - MISCELLANEOUS INSURANCE FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - - - - - 0.00%54 - INVESTMENT EARNINGS Total - - - - - - 0.00%57 - INTERNAL REVENUES 521297 - OTHER INSURANCE PREMIUM - - - 2,551,666 2,551,666 3,024,862 18.54% 57 - INTERNAL REVENUES Total - - - 2,551,666 2,551,666 3,024,862 18.54%748 - MISCELLANEOUS INSURANCE FUND Total - - - 2,551,666 2,551,666 3,024,862 18.54%749 - UNINSURED CLAIMS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - 734 - - - - 0.00% 51 - MISC REVENUES Total - 734 - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 86,052 38,361 31,283 47,488 47,488 47,488 0.00%541005 - FAIR VALUE OF INVESTMENTS 73,565 (37,713) (114,572) - - - 0.00% 54 - INVESTMENT EARNINGS Total 159,617 648 (83,290) 47,488 47,488 47,488 0.00%57 - INTERNAL REVENUES 521296 - UNINSURED CLAIMS PREMIUM 1,500,000 2,040,000 2,670,000 331,083 331,083 311,292 -5.98%57 - INTERNAL REVENUES Total 1,500,000 2,040,000 2,670,000 331,083 331,083 311,292 -5.98%749 - UNINSURED CLAIMS FUND Total 1,659,617 2,041,382 2,586,710 378,570 378,570 358,779 -5.23%750 - WORKERS COMPENSATION FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 101,226 22,400 19,515 - - - 0.00%51 - MISC REVENUES Total 101,226 22,400 19,515 - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 436,862 330,449 247,454 439,007 439,007 439,007 0.00%541005 - FAIR VALUE OF INVESTMENTS 373,469 (297,057) (863,014) - - - 0.00% 54 - INVESTMENT EARNINGS Total 810,331 33,392 (615,560) 439,007 439,007 439,007 0.00%57 - INTERNAL REVENUES 521290 - WORKERS COMP PREMIUM 4,609,997 4,448,000 2,879,000 4,225,089 4,225,089 4,570,000 8.16%57 - INTERNAL REVENUES Total 4,609,997 4,448,000 2,879,000 4,225,089 4,225,089 4,570,000 8.16% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND 1,000,000 - - - - - 0.00%69 - TRANSFERS Total 1,000,000 - - - - - 0.00% 750 - WORKERS COMPENSATION FUND Total 6,521,554 4,503,792 2,282,956 4,664,096 4,664,096 5,009,007 7.40%751 - GENERAL LIABILITY INS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 1,246,797 298,370 440,191 - - - 0.00%51 - MISC REVENUES Total 1,246,797 298,370 440,191 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 158,220 150,377 124,133 153,805 153,805 153,805 0.00%541005 - FAIR VALUE OF INVESTMENTS 135,261 (135,898) (455,284) - - - 0.00%54 - INVESTMENT EARNINGS Total 293,481 14,479 (331,151) 153,805 153,805 153,805 0.00% 57 - INTERNAL REVENUES 521295 - GENERAL LIAB PREMIUM 5,115,000 4,737,000 3,412,000 6,248,808 6,248,808 5,914,770 -5.35%57 - INTERNAL REVENUES Total 5,115,000 4,737,000 3,412,000 6,248,808 6,248,808 5,914,770 -5.35% 38 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 751 - GENERAL LIABILITY INS FUND Total 6,655,278 5,049,849 3,521,039 6,402,613 6,402,613 6,068,575 -5.22%752 - EQUIPMENT FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT 30,000 - - - - - 0.00% 43 - INTERGOVTAL REVENUES Total 30,000 - - - - - 0.00%51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 15,726 899 8,840 - - - 0.00%511050 - PRIVATE REFUNDS & REBATES 103 407 577 - - - 0.00% 511055 - REVENUE N.O.C.- 400 52 - - - 0.00%511075 - BAD DEBT (882) (9,426) (899) (7,915) (7,915) (7,915) 0.00%51 - MISC REVENUES Total 14,947 (7,719) 8,570 (7,915) (7,915) (7,915) 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 183,800 106,759 74,085 58,146 58,146 58,146 0.00%541005 - FAIR VALUE OF INVESTMENTS 157,129 (96,087) (266,125) - - - 0.00%54 - INVESTMENT EARNINGS Total 340,929 10,672 (192,040) 58,146 58,146 58,146 0.00% 55 - PROPERTY INCOME 551550 - CNG ROYALTIES 8,262 5,138 9,523 9,000 9,000 9,000 0.00%55 - PROPERTY INCOME Total 8,262 5,138 9,523 9,000 9,000 9,000 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - - - - - 0.00% 561081 - HARBOR POINTE SENIOR LIVING - - 250,000 - - - 0.00%56 - DONATIONS & CONTRIBU Total - - 250,000 - - - 0.00%57 - INTERNAL REVENUES 521275 - PARKING EQUIPMENT CONTRB - - - - - - 0.00% 521280 - EQUIPMENT MAINT PREMIUM 2,049,624 2,248,350 2,174,250 2,159,125 2,159,125 2,485,409 15.11%521285 - EQUIPMENT REPLAC PREMIUM 2,356,155 2,870,327 3,533,561 4,059,841 4,059,841 4,058,433 -0.03%57 - INTERNAL REVENUES Total 4,405,779 5,118,677 5,707,811 6,218,966 6,218,966 6,543,842 5.22%61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 112,961 358,029 258,939 90,000 90,000 90,000 0.00% 61 - NON-OPERATING SOURCE Total 112,961 358,029 258,939 90,000 90,000 90,000 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND - 500,000 - - - - 0.00% 69 - TRANSFERS Total - 500,000 - - - - 0.00%752 - EQUIPMENT FUND Total 4,912,877 5,984,797 6,042,804 6,368,197 6,368,197 6,693,073 5.10%753 - POLICE EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 36,899 24,802 7,280 - - - 0.00% 511075 - BAD DEBT (1,528) - (24,306) - - - 0.00%51 - MISC REVENUES Total 35,371 24,802 (17,026) - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 62,107 48,381 37,531 58,020 58,020 58,020 0.00% 541005 - FAIR VALUE OF INVESTMENTS 53,095 (43,293) (129,253) - - - 0.00%54 - INVESTMENT EARNINGS Total 115,202 5,088 (91,722) 58,020 58,020 58,020 0.00%56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - 49,987 - - - - 0.00% 56 - DONATIONS & CONTRIBU Total - 49,987 - - - - 0.00%57 - INTERNAL REVENUES 521285 - EQUIPMENT REPLAC PREMIUM 461,297 691,945 691,945 979,945 979,945 979,945 0.00%57 - INTERNAL REVENUES Total 461,297 691,945 691,945 979,945 979,945 979,945 0.00% 61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 45,488 83,637 32,001 50,000 50,000 50,000 0.00%61 - NON-OPERATING SOURCE Total 45,488 83,637 32,001 50,000 50,000 50,000 0.00%753 - POLICE EQUIPMENT FUND Total 657,357 855,459 615,198 1,087,965 1,087,965 1,087,965 0.00%754 - 800 MHZ RADIO FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 16,484 4,861 - - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 14,092 (4,710) - - - - 0.00%54 - INVESTMENT EARNINGS Total 30,576 151 - - - - 0.00%754 - 800 MHZ RADIO FUND Total 30,576 151 - - - - 0.00%755 - PARKING EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY - - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 29,431 25,656 16,855 14,578 14,578 14,578 0.00% 541005 - FAIR VALUE OF INVESTMENTS 25,160 (22,593) (60,292) - - - 0.00%54 - INVESTMENT EARNINGS Total 54,591 3,063 (43,437) 14,578 14,578 14,578 0.00%57 - INTERNAL REVENUES 521275 - PARKING EQUIPMENT CONTRB 400,000 400,000 400,000 400,000 400,000 400,000 0.00% 57 - INTERNAL REVENUES Total 400,000 400,000 400,000 400,000 400,000 400,000 0.00%755 - PARKING EQUIPMENT FUND Total 454,591 403,063 356,563 414,578 414,578 414,578 0.00%756 - FIRE EQUIPMENT FUND 43 - INTERGOVTAL REVENUES 431390 - FEMA 525,135 - - - 274,900 - 0.00% 43 - INTERGOVTAL REVENUES Total 525,135 - - - 274,900 - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 20,904 7,975 15,163 17,984 17,984 17,984 0.00%541005 - FAIR VALUE OF INVESTMENTS 17,870 (8,339) (54,501) - - - 0.00% 54 - INVESTMENT EARNINGS Total 38,774 (364) (39,338) 17,984 17,984 17,984 0.00%57 - INTERNAL REVENUES 521285 - EQUIPMENT REPLAC PREMIUM - - - - - - 0.00%521288 - EQUIP REPLACEMENT FIRE 267,850 360,100 417,987 409,806 409,806 409,806 0.00% 57 - INTERNAL REVENUES Total 267,850 360,100 417,987 409,806 409,806 409,806 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 39 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 691010 - TRANSFER IN GENERAL FUND - - - 379,452 379,452 - -100.00%69 - TRANSFERS Total - - - 379,452 379,452 - -100.00% 756 - FIRE EQUIPMENT FUND Total 831,758 359,736 378,649 807,242 1,082,142 427,790 -47.01%757 - RSS EQUIPMENT REPLACEMENT FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 18,776 13,129 9,853 18,487 18,487 18,487 0.00%541005 - FAIR VALUE OF INVESTMENTS 16,052 (11,783) (34,440) - - - 0.00% 54 - INVESTMENT EARNINGS Total 34,828 1,346 (24,588) 18,487 18,487 18,487 0.00%57 - INTERNAL REVENUES 521286 - RSS EQUIP REPLACEMENT PREMIUM 172,612 172,612 159,767 159,767 159,767 159,767 0.00%521287 - RSS INFRAST REPLACE PREMIUM 28,823 28,823 37,103 37,103 37,103 37,103 0.00% 57 - INTERNAL REVENUES Total 201,435 201,435 196,870 196,870 196,870 196,870 0.00%757 - RSS EQUIPMENT REPLACEMENT FUND Total 236,263 202,781 172,282 215,357 215,357 215,357 0.00%760 - COMPENSATED ABSENCE FUND 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00% 43 - INTERGOVTAL REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 97,528 83,765 60,058 109,251 109,251 109,251 0.00%541005 - FAIR VALUE OF INVESTMENTS 83,375 (74,032) (206,360) - - - 0.00%54 - INVESTMENT EARNINGS Total 180,903 9,733 (146,302) 109,251 109,251 109,251 0.00%57 - INTERNAL REVENUES 521300 - COMPENSATED ABSENCES PREM 2,625,002 2,669,045 2,713,272 2,713,272 2,796,453 2,992,363 10.29%57 - INTERNAL REVENUES Total 2,625,002 2,669,045 2,713,272 2,713,272 2,796,453 2,992,363 10.29%760 - COMPENSATED ABSENCE FUND Total 2,805,905 2,678,778 2,566,969 2,822,523 2,905,704 3,101,614 9.89%761 - RETIREE MEDICAL FUND 51 - MISC REVENUES 511055 - REVENUE N.O.C.- - - - - - 0.00%51 - MISC REVENUES Total - - - - - - 0.00%52 - SERVICE FEES & CHARG 521325 - RETIREE MED CONTRIB RETIREES - - - - - - 0.00% 521330 - RETIREE DENTAL PAYMENTS 277,875 125,142 - - - - 0.00%521335 - RETIREE VISION PAYMENTS 33,481 16,720 - - - - 0.00%52 - SERVICE FEES & CHARG Total 311,356 141,862 - - - - 0.00% 761 - RETIREE MEDICAL FUND Total 311,356 141,862 - - - - 0.00%762 - RETIREE MED FUND RES 51 - MISC REVENUES 511000 - PD CONTRIB FOR RET INS 25,500 25,501 25,125 25,000 25,000 25,000 0.00%511050 - PRIVATE REFUNDS & REBATES 8,878 - - - - - 0.00% 511095 - RHS/CERBT REIMB 2,965,100 2,925,053 2,251,584 3,000,000 3,000,000 3,000,000 0.00%51 - MISC REVENUES Total 2,999,479 2,950,554 2,276,709 3,025,000 3,025,000 3,025,000 0.00%52 - SERVICE FEES & CHARG 521305 - HYBRID EE CONTRIBUTIONS 73,580 59,084 40,451 85,000 85,000 85,000 0.00% 52 - SERVICE FEES & CHARG Total 73,580 59,084 40,451 85,000 85,000 85,000 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 12,292 19,214 12,390 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS 10,509 (16,319) (44,451) - - - 0.00% 54 - INVESTMENT EARNINGS Total 22,801 2,895 (32,061) - - - 0.00%57 - INTERNAL REVENUES 521340 - OPEB CONTRIBUTION 3,852,251 4,924,163 4,940,367 4,124,923 4,124,923 4,359,593 5.69%57 - INTERNAL REVENUES Total 3,852,251 4,924,163 4,940,367 4,124,923 4,124,923 4,359,593 5.69% 762 - RETIREE MED FUND RES Total 6,948,111 7,936,696 7,225,467 7,234,923 7,234,923 7,469,593 3.24%764 - IT ISF 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT - - - - - - 0.00%43 - INTERGOVTAL REVENUES Total - - - - - - 0.00% 51 - MISC REVENUES 511030 - SALE OF GIS MAPS 222 39 169 - - - 0.00%51 - MISC REVENUES Total 222 39 169 - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 62,518 18,915 12,465 44,619 44,619 44,619 0.00% 541005 - FAIR VALUE OF INVESTMENTS 53,446 (19,612) (48,241) - - - 0.00%54 - INVESTMENT EARNINGS Total 115,964 (697) (35,776) 44,619 44,619 44,619 0.00%57 - INTERNAL REVENUES 521250 - IT OPERATIONS CONTRIBUTION 4,978,736 5,272,857 5,307,210 5,650,517 5,650,517 5,650,517 0.00%57 - INTERNAL REVENUES Total 4,978,736 5,272,857 5,307,210 5,650,517 5,650,517 5,650,517 0.00% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%691010 - TRANSFER IN GENERAL FUND - 31,764 - - - - 0.00%692765 - INTRAFD XFR FROM IT REP - 50,000 - - - - 0.00% 69 - TRANSFERS Total - 81,764 - - - - 0.00%764 - IT ISF Total 5,094,922 5,353,963 5,271,603 5,695,136 5,695,136 5,695,136 0.00%765 - IT STRATEGIC FUND 43 - INTERGOVTAL REVENUES 431455 - OTHER GOVT GRANTS - - - - - - 0.00% 43 - INTERGOVTAL REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 119,684 110,025 90,965 82,598 82,598 82,598 0.00%541005 - FAIR VALUE OF INVESTMENTS 102,317 (97,649) (320,090) - - - 0.00% 54 - INVESTMENT EARNINGS Total 222,001 12,376 (229,125) 82,598 82,598 82,598 0.00%57 - INTERNAL REVENUES 521255 - IT REPLACEMENT CONTRIBUTION 2,170,403 1,960,045 2,000,000 2,000,000 2,000,000 2,000,000 0.00%57 - INTERNAL REVENUES Total 2,170,403 1,960,045 2,000,000 2,000,000 2,000,000 2,000,000 0.00% 69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00%692764 - INTRAFD XFR FRM IT OPS - 350,000 - - - - 0.00% 40 Fund Character Code Object FY 20Actuals FY 21Actuals FY 22Actuals FY 23Adopted Budget FY 23Revised Budget FY 24Proposed Budget % Change Over PY Adopted 2023-24 PROPOSED REVENUE ESTIMATES - ALL FUNDS 69 - TRANSFERS Total - 350,000 - - - - 0.00%765 - IT STRATEGIC FUND Total 2,392,404 2,322,421 1,770,875 2,082,598 2,082,598 2,082,598 0.00% 800 - DEBT SERVICE FUND 43 - INTERGOVTAL REVENUES 431265 - 2010 FEDERAL BAB SUBSIDY 1,148,239 3,380,852 2,194,366 2,133,824 2,133,824 2,068,359 -3.07%43 - INTERGOVTAL REVENUES Total 1,148,239 3,380,852 2,194,366 2,133,824 2,133,824 2,068,359 -3.07%51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - - - - - - 0.00% 51 - MISC REVENUES Total - - - - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 21,282 36,298 5,088 - - - 0.00%54 - INVESTMENT EARNINGS Total 21,282 36,298 5,088 - - - 0.00% 61 - NON-OPERATING SOURCE 612100 - BOND PROCEEDS - - - - - - 0.00%61 - NON-OPERATING SOURCE Total - - - - - - 0.00%69 - TRANSFERS 691001 - TRANSFERS IN - - - - - - 0.00% 691010 - TRANSFER IN GENERAL FUND - - - - - 8,677,620 0.00%691513 - TRANSFER IN FFP FUND 8,086,599 7,646,138 8,741,133 8,677,620 8,677,620 - -100.00%69 - TRANSFERS Total 8,086,599 7,646,138 8,741,133 8,677,620 8,677,620 8,677,620 0.00%800 - DEBT SERVICE FUND Total 9,256,120 11,063,288 10,940,587 10,811,444 10,811,444 10,745,979 -0.61%830 - NEWPORT BAY DREDGING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 107,311 83,415 60,160 105,966 105,966 105,966 0.00%541005 - FAIR VALUE OF INVESTMENTS 91,739 (74,385) (208,463) - - - 0.00%54 - INVESTMENT EARNINGS Total 199,049 9,030 (148,303) 105,966 105,966 105,966 0.00%830 - NEWPORT BAY DREDGING Total 199,049 9,030 (148,303) 105,966 105,966 105,966 0.00%831 - ACKERMAN TRUST 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 24,125 18,616 13,372 23,513 23,513 23,513 0.00%541005 - FAIR VALUE OF INVESTMENTS 20,624 (16,610) (46,333) - - - 0.00% 54 - INVESTMENT EARNINGS Total 44,749 2,005 (32,961) 23,513 23,513 23,513 0.00%831 - ACKERMAN TRUST Total 44,749 2,005 (32,961) 23,513 23,513 23,513 0.00%850 - 1915 ASSESSMENT ACTS FUND 44 - PROPERTY TAXES 411043 - SPECIAL ASSESSMENT PROPERTY TX - 1,283,969 1,664,084 - - - 0.00% 44 - PROPERTY TAXES Total - 1,283,969 1,664,084 - - - 0.00%51 - MISC REVENUES 511055 - REVENUE N.O.C.- - 153,604 - - - 0.00%51 - MISC REVENUES Total - - 153,604 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 3,793 2,325 - - - 0.00%541005 - FAIR VALUE OF INVESTMENTS - (2,579) (1,334) - - - 0.00%54 - INVESTMENT EARNINGS Total - 1,214 991 - - - 0.00% 850 - 1915 ASSESSMENT ACTS FUND Total - 1,285,183 1,818,679 - - - 0.00%861 - MISCELLANEOUS CUSTODIAL FUND 51 - MISC REVENUES 511155 - RECEIPTS PENDING FORF DECISION - 19,295 2,290 - - - 0.00%511156 - POLICE PROPERTY AND EVID RECVD - 51,100 58,648 - - - 0.00% 51 - MISC REVENUES Total - 70,395 60,938 - - - 0.00%54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 23 29 - - - 0.00%54 - INVESTMENT EARNINGS Total - 23 29 - - - 0.00%861 - MISCELLANEOUS CUSTODIAL FUND Total - 70,417 60,967 - - - 0.00% Grand Total 386,371,376 444,088,857 450,575,551 468,202,368 573,518,474 456,696,276 -2.46% 41 THIS PAGE IS LEFT INTENTIONALLY BLANK 42 DEPARTMENT EXPENDITURE OVERVIEW ‐ ALL FUNDS Expenditure Budget: ACCOUNT TYPE FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY 23 Revised FY 24 Proposed % Change 03 ‐ MISCELLANEOUS NON OPERATING 651,209 1,168,748 1,016,487 2,917,952 2,918,781 4,226,841 44.86% 04 ‐ INTERNAL SERVICES 19,758,187 19,948,786 20,117,559 26,840,558 27,762,889 27,730,889 3.32% 05 ‐ CITY COUNCIL 678,330 623,133 585,602 909,554 915,541 924,218 1.61% 10 ‐ CITY CLERK 975,626 1,117,635 1,199,672 1,265,760 1,515,310 1,191,331 ‐5.88% 15 ‐ CITY ATTORNEY 2,284,088 2,362,069 2,368,444 2,350,264 2,438,796 2,526,824 7.51% 20 ‐ CITY MANAGER 8,092,835 10,861,078 9,288,371 12,617,901 13,968,437 13,870,565 9.93% 25 ‐ HUMAN RESOURCES 2,832,585 2,832,974 2,926,382 3,440,696 3,601,179 3,770,070 9.57% 30 ‐ FINANCE 8,573,587 8,774,404 9,000,891 9,982,311 10,898,418 10,275,379 2.94% 35 ‐ POLICE 65,397,114 67,271,184 68,088,636 71,955,304 75,169,654 73,680,698 2.40% 40 ‐ FIRE 52,893,733 58,723,182 59,580,275 60,255,549 63,120,896 64,405,996 6.89% 45 ‐ HARBOR DEPARTMENT 1,088,712 1,489,268 1,774,413 1,932,382 1,948,399 2,445,960 26.58% 50 ‐ COMMUNITY DEVELOPMENT 12,465,967 12,825,533 13,016,661 13,984,335 15,247,187 15,123,468 8.15% 60 ‐ LIBRARY 9,087,716 9,160,027 9,454,173 9,432,008 10,413,751 10,259,001 8.77% 70 ‐ RECREATION & SENIOR SERVICES 12,057,056 11,407,501 13,166,924 13,774,977 14,711,352 15,541,067 12.82% 80 ‐ PUBLIC WORKS 42,108,729 43,360,223 46,762,596 48,416,471 53,613,376 53,008,231 9.48% 90 ‐ UTILITIES 33,699,789 34,586,563 34,221,977 39,821,898 40,647,461 41,937,226 5.31% 98 ‐ FINANCING ACTIVITIES 10,644,850 10,334,324 11,199,408 11,028,501 11,029,751 10,952,352 ‐0.69% 99 ‐ TRANSFERS 49,573,981 83,268,259 76,061,564 53,035,836 123,411,813 58,859,125 10.98% Total 332,864,093 380,114,891 379,830,034 383,962,259 473,332,990 410,729,240 6.97% 410,729,240 SALARIES & BENEFITS, $193.1 M MAINTENANCE & OPERATIONS, $88.8 M ISF, $50.4 M CAPITAL OUTLAY / DEBT, $19.6 M TRANSFERS, $58.9 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT TRANSFERS 43 ACCOUNT HISTORY BY CLASS ‐ ALL FUNDS Account Type FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY23 Revised FY 24 Proposed % Change REGULAR SALARIES $77,637,171 $78,621,426 $79,636,594 $88,459,260 $89,560,117 $95,296,672 7.73% SPECIAL PAYS $4,384,547 $4,402,635 $4,401,945 $4,634,582 $4,717,576 $4,596,091 ‐0.83% OTHER PAYS $66,805,929 $71,383,919 $68,677,453 $73,881,792 $79,322,954 $12,293,751 ‐83.36% LUMP SUM PAYS $2,044,436 $1,979,837 $3,685,515 $1,870,000 $1,878,000 $1,870,000 0.00% BENEFITS $12,175,253 $13,440,160 $13,242,249 $12,343,720 $12,700,773 $79,011,226 540.09% CONTRACT SERVICES $27,469,620 $29,054,933 $29,840,659 $34,037,412 $38,091,845 $35,595,585 4.58% GRANT OPERATING $884,466 $3,573,076 $1,026,083 $596,980 $1,906,932 $538,495 ‐9.80% UTILITIES $4,787,578 $5,966,506 $6,240,284 $5,975,020 $6,003,311 $7,002,027 17.19% SUPPLIES & MATERIALS $16,416,877 $15,796,239 $17,359,238 $19,004,080 $20,097,847 $19,586,561 3.07% MAINTENANCE & REPAIR $11,068,979 $11,665,602 $14,649,968 $16,887,724 $18,473,817 $17,707,875 4.86% TRAVEL & TRAINING $724,061 $476,669 $749,904 $940,673 $1,001,654 $944,186 0.37% GENERAL EXPENSES $6,145,699 $6,384,953 $6,486,278 $7,487,904 $7,647,866 $7,415,624 ‐0.97% INTERNAL SERVICE CHARGES $27,971,439 $30,154,222 $28,623,190 $33,337,673 $33,342,673 $34,972,303 4.90% INSURANCE RESERVES $8,650,768 $7,942,551 $10,633,737 $14,994,530 $14,997,530 $15,472,226 3.19% CAPITAL EXPENDITURES $16,123,290 $16,003,905 $18,515,374 $16,475,074 $20,178,283 $19,567,492 18.77% TRANSFERS $49,573,981 $83,268,259 $76,061,564 $53,035,836 $123,411,813 $58,859,125 10.98% Total $332,864,093 $380,114,891 $379,830,034 $383,962,259 $473,332,990 $410,729,240 6.97% 44 DEPARTMENT EXPENDITURE OVERVIEW ‐ GENERAL FUND Expenditure Budget: ACCOUNT TYPE FY 20 Actuals FY 21 Actuals FY 22 Actual FY 23 Adopted FY 23 Revised FY 24 Proposed % Change 03 ‐ MISCELLANEOUS NON OPERATING 235,533 255,354 308,467 1,795,710 1,795,710 2,991,226 66.58% 05 ‐ CITY COUNCIL 678,330 623,133 585,602 909,554 915,541 924,218 1.61% 10 ‐ CITY CLERK 975,626 1,117,635 1,199,672 1,265,760 1,515,310 1,191,331 ‐5.88% 15 ‐ CITY ATTORNEY 2,284,088 2,362,069 2,368,444 2,350,264 2,438,796 2,526,824 7.51% 20 ‐ CITY MANAGER 2,528,502 3,319,411 3,875,564 5,992,008 5,996,695 6,760,029 12.82% 25 ‐ HUMAN RESOURCES 2,832,585 2,832,974 2,926,382 3,440,696 3,601,179 3,770,070 9.57% 30 ‐ FINANCE 8,573,587 8,774,404 9,000,891 9,982,311 10,898,418 10,275,379 2.94% 35 ‐ POLICE 64,979,044 66,893,140 67,901,208 71,622,531 74,486,881 73,415,698 2.50% 40 ‐ FIRE 52,893,733 58,723,182 59,580,275 60,255,549 63,120,896 64,405,996 6.89% 50 ‐ COMMUNITY DEVELOPMENT 12,361,793 12,560,158 12,804,327 13,798,699 14,301,645 14,937,632 8.25% 60 ‐ LIBRARY 9,078,408 9,160,027 9,454,173 9,432,008 10,284,870 10,259,001 8.77% 70 ‐ RECREATION & SENIOR SERVICES 12,021,030 11,407,501 13,166,924 13,627,977 14,564,352 15,394,067 12.96% 80 ‐ PUBLIC WORKS 36,966,709 38,037,033 39,987,350 44,397,921 47,583,946 46,594,485 4.95% 90 ‐ UTILITIES 4,657,571 5,029,199 5,232,314 5,649,416 5,797,297 5,982,258 5.89% 99 ‐ TRANSFERS 32,346,243 34,655,212 61,482,490 31,597,269 58,145,720 34,489,271 9.15% Total 243,412,781 255,750,432 289,874,082 276,117,674 315,447,254 293,917,485 6.45% 293,917,485 SALARIES & BENEFITS, $173.7 MMAINTENANCE & OPERATIONS, $54.2 M ISF, $29.7 M CAPITAL OUTLAY / DEBT SVC, $1.8 M TRANSFERS, $34.5 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT SVC TRANSFERS 45 ACCOUNT HISTORY BY CLASS ‐ GENERAL FUND Account Type FY 20 Actuals FY 21 Actual FY 22 Actual FY 23 Adopted FY 23 Revised FY 24 Proposed % Change REGULAR SALARIES $70,963,680 $75,685,690 $71,823,677 $72,649,381 $81,048,307 $82,079,502 $86,914,834 3.06% SPECIAL PAYS $4,343,070 $4,484,412 $4,362,979 $4,361,433 $4,593,632 $4,676,258 $4,555,956 ‐5.29% OTHER PAYS $10,522,455 $7,103,942 $12,052,835 $13,139,247 $11,526,546 $11,569,299 $11,540,546 74.79% LUMP SUM PAYS $19,500 $0 $0 $1,166,000 $0 $8,000 $0 0.00% BENEFITS $58,857,658 $60,390,629 $64,582,665 $64,078,669 $66,294,835 $71,699,407 $70,667,033 7.58% CONTRACT SERVICES $21,613,242 $24,898,225 $21,889,257 $23,849,856 $26,873,734 $30,013,806 $28,455,395 8.79% GRANT OPERATING $884,466 $120,000 $1,046,476 $851,954 $548,485 $1,083,878 $490,000 ‐8.59% UTILITIES $3,107,708 $3,320,958 $3,564,065 $3,909,494 $3,837,745 $3,837,745 $4,365,888 27.44% SUPPLIES & MATERIALS $3,715,045 $4,278,799 $3,868,845 $3,993,623 $3,902,350 $4,768,954 $3,990,531 4.35% MAINTENANCE & REPAIR $8,464,356 $8,931,520 $8,503,722 $11,103,973 $13,282,330 $14,442,504 $13,884,795 5.07% TRAVEL & TRAINING $650,609 $957,383 $445,276 $664,486 $833,758 $843,049 $840,151 2.32% GENERAL EXPENSES $1,970,506 $2,204,206 $2,061,464 $2,232,720 $2,178,896 $2,275,465 $2,199,530 2.27% INTERNAL SERVICE CHARGES $24,911,535 $25,150,611 $25,977,295 $25,093,732 $26,413,074 $26,413,074 $29,463,973 5.32% INSURANCE RESERVES $430,207 $780,915 $383,068 $472,940 $255,915 $255,915 $255,915 ‐65.92% CAPITAL EXPENDITURES $612,501 $804,645 $533,597 $824,085 $840,438 $1,161,819 $1,803,666 7.69% TRANSFERS $32,346,242.72 $31,680,252.00 $34,655,212.06 $61,482,490.19 $33,687,629.17 $60,318,579.79 $34,489,271 66.77% Total $243,412,781 $250,792,187 $255,750,432 $289,874,082 $276,117,674 $315,447,254 $293,917,485 6.45% 46 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Service Total Operating Budget CIPs Transfers Total Budget 01003 GENERAL FUND MISC NON OP 925,000 2,066,226 - - 2,991,226 --2,991,226 01005005 CITY COUNCIL ADMIN 371,819 551,899 500 - 924,218 --924,218 01010005 CITY CLERK ADMIN 964,731 221,600 - - 1,186,331 --1,186,331 01010101 ELECTIONS -5,000 - - 5,000 --5,000 01015005 CITY ATTORNEY ADMIN 2,236,764 290,059 - - 2,526,824 --2,526,824 01020001 CITY MANAGER AIRPORT ISSUES -250,000 - - 250,000 --250,000 01020005 CITY MANAGER ADMIN 1,673,771 423,186 500 - 2,097,457 --2,097,457 01020201 CITY MGR PUBLIC INFO OFFICE 478,049 425,004 20,000 - 923,053 --923,053 01020202 CITY MGR ECONOMIC DEVELOPMENT -371,000 - - 371,000 --371,000 0102041 CITY MGR OUTREACH SERVICES 253,172 2,865,348 - - 3,118,520 --3,118,520 01025005 HUMAN RESOURCES 2,448,575 1,316,495 5,000 - 3,770,070 --3,770,070 01030005 FINANCE ADMIN 1,287,486 422,002 5,000 - 1,714,488 --1,714,488 01030301 BUDGET 783,988 169,854 - - 953,843 --953,843 01030302 ACCOUNTING 1,177,484 283,517 800 - 1,461,801 --1,461,801 01030304 PURCHASING 907,599 115,765 - - 1,023,364 --1,023,364 0103031 REVENUE SERVICES 2,257,944 631,257 5,100 - 2,894,301 --2,894,301 0103032 PARKING LOTS & METERS -2,227,582 - - 2,227,582 --2,227,582 0103511 EMERGENCY PREPAREDNESS 223,770 38,493 - - 262,263 --262,263 0103522 POLICE IT 1,381,245 1,118,874 - - 2,500,119 --2,500,119 01035351 POLICE CHIEF 2,308,538 337,004 - - 2,645,542 --2,645,542 01035352 POLICE SUPPORT SERVICES 8,388,130 2,774,937 7,695 - 11,170,762 --11,170,762 01035353 PATROL 28,731,472 4,291,887 - - 33,023,360 --33,023,360 01035354 TRAFFIC 6,496,749 1,296,099 - - 7,792,848 --7,792,848 01035355 DETECTIVES 12,381,974 1,468,630 - - 13,850,604 --13,850,604 01035356 FLEET MAINTENANCE 329,597 1,840,603 - - 2,170,200 --2,170,200 01040005 FIRE ADMINISTRATION 1,501,995 309,934 - - 1,811,928 --1,811,928 01040401 FIRE OPERATIONS 32,466,696 6,809,359 622,441 - 39,898,496 --39,898,496 01040402 FIRE PREVENTION 1,236,386 500,162 - - 1,736,548 --1,736,548 01040403 COMM ER RESPONSE TEAM (CERT)156,890 75,837 - - 232,727 --232,727 01040404 EMERGENCY MEDICAL SERVICES 9,498,726 2,218,673 280,000 - 11,997,399 --11,997,399 01040405 JUNIOR LIFEGUARDS 731,830 533,099 23,413 - 1,288,342 --1,288,342 01040406 LIFEGUARD OPERATIONS 5,925,838 1,416,693 98,025 - 7,440,555 --7,440,555 01050005 CDD ADMIN 1,549,751 529,260 20,825 - 2,099,836 --2,099,836 0105041 INSPECTIONS 2,123,789 431,004 - - 2,554,792 --2,554,792 0105042 PLAN CHECKS/PERMITS 3,985,047 1,113,837 - - 5,098,884 --5,098,884 01050501 PLANNING 2,818,510 807,522 - - 3,626,032 --3,626,032 01050503 CODE ENFORCEMENT 722,772 218,942 - - 941,714 --941,714 01050504 BUILDING -20,000 - - 20,000 --20,000 01050505 REAL PROPERTY GEN FUND 477,534 118,840 - - 596,373 --596,373 01060005 LIBRARY ADMIN 1,619,457 1,042,071 2,000 - 2,663,528 --2,663,528 0106021 CDM BRANCH LIBRARY 341,865 122,638 - - 464,503 --464,503 0106022 MARINERS BRANCH LIBRARY 1,189,723 529,822 - - 1,719,546 --1,719,546 0106023 CENTRAL LIBRARY 2,770,357 1,358,010 - - 4,128,366 --4,128,366 0106024 BALBOA BRANCH LIBRARY 329,004 146,327 - - 475,331 --475,331 01060601 TECHNICAL PROCESSING 370,593 105,729 - - 476,322 --476,322 01060603 CULTURAL & ARTS -254,388 - - 254,388 --254,388 01060604 LITERACY SERVICES 63,099 13,919 - - 77,017 --77,017 01070005 RECREATION ADMIN 946,476 573,120 - - 1,519,596 --1,519,596 0107010 PROGRAM SUPPORT 2,143,145 388,632 3,050 - 2,534,827 --2,534,827 0107011 FEE BASED CLASSES -542,171 1,000 - 543,171 --543,171 0107012 ADULT SPORTS 122,978 273,844 - - 396,822 --396,822 0107013 YOUTH SPORTS -20,383 - - 20,383 --20,383 2023-24 EXPENDITURES BY DIVISION 47 47 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Service Total Operating Budget CIPs Transfers Total Budget 2023-24 EXPENDITURES BY DIVISION 0107014 YOUTH PROGRAMS 546,814 180,631 - - 727,445 --727,445 0107015 PRESCHOOL PROGRAMS 85,752 27,156 - - 112,908 --112,908 0107016 NATURAL RESOURCES 98,800 37,213 - - 136,013 --136,013 0107017 SPECIAL EVENTS -65,600 - - 65,600 --65,600 0107018 PARK PATROL 366,440 81,148 - - 447,588 --447,588 0107019 AQUATICS 246,547 84,770 - - 331,317 --331,317 0107020 NEWPORT COAST COMMUNITY CENTER 442,007 541,881 6,835 - 990,722 --990,722 0107021 COMMUNITY YOUTH CENTER 205,734 221,598 - - 427,332 --427,332 0107022 CIVIC CENTER RENTALS 145,535 26,292 - - 171,826 --171,826 0107023 MARINA PARK 696,873 1,758,307 18,595 - 2,473,774 --2,473,774 0107024 FACILITY MAINT & OPERATIONS 289,005 399,213 31,231 - 719,449 --719,449 0107026 JUNIOR LIFEGUARD FACILITY 18,165 13,518 - - 31,683 --31,683 0107031 OASIS 1,197,680 976,975 4,500 - 2,179,155 --2,179,155 0107032 OASIS FITNESS CENTER 293,889 327,634 2,829 - 624,352 --624,352 0107033 OASIS TRANSPORTATION 722,763 217,341 - - 940,104 --940,104 01080005 PUBLIC WORKS ADMIN 1,945,776 442,393 6,600 - 2,394,769 --2,394,769 0108011 WQ/CONSERVATION/ENVIRONMENTAL 758,810 531,717 - - 1,290,527 --1,290,527 0108012 TRAFFIC & TRANSPORTATION 2,603,134 1,145,030 4,000 - 3,752,164 --3,752,164 0108031 PARKS 1,438,951 7,714,000 309,000 - 9,461,950 --9,461,950 0108032 TREES 326,591 2,104,001 - - 2,430,592 --2,430,592 0108041 FACILITY MAINTENANCE 1,160,119 2,719,494 85,000 - 3,964,613 --3,964,613 0108051 REFUSE 250,723 9,882,484 - - 10,133,208 --10,133,208 0108061 STREETS/ASPHALT 4,008,512 3,086,588 236,228 - 7,331,328 --7,331,328 01080801 ENGINEERING SERVICES 4,554,639 738,053 2,500 - 5,295,192 --5,295,192 01080807 MOD ADMIN 489,413 50,730 - - 540,143 --540,143 0109062 STORM DRAINS/STREET SWEEPING 1,392,711 2,842,292 1,000 - 4,236,003 --4,236,003 0109063 STREET LIGHT/ELECTRICAL 292,666 1,453,589 - - 1,746,254 --1,746,254 01099 GENERAL FUND INTERFUND TRANSFR --- - 34,489,271 -34,489,271 34,489,271 10003 TIDE&SUBMERGED LAND DEPT -516,156 - - 516,156 --516,156 10045451 HARBOR DEPARTMENT 1,523,633 917,327 5,000 - 2,445,960 --2,445,960 10050505 REAL PROPERTY TIDELANDS -2,250 - - 2,250 --2,250 10080802 TIDELANDS MANAGEMENT -450,147 5,000 - 455,147 --455,147 10090907 OIL & GAS -871,549 - - 871,549 --871,549 10099 INTERFUND TRANSFERS --- - 19,020,967 -19,020,967 19,020,967 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 109,909 604,550 - - 714,459 --714,459 16470 FiiN Rec Support -147,000 - - 147,000 --147,000 51399 INTERFUND TRANSFERS --- - 1,711,044 -1,711,044 1,711,044 7019052 WATER SYSTEM SERVICE 5,787,850 24,143,499 54,154 - 29,985,503 --29,985,503 70199 INTERFUND TRANSFERS --- - 3,637,843 -3,637,843 3,637,843 7119061 WASTEWATER OPERATIONS 1,985,973 3,078,944 33,000 - 5,097,917 --5,097,917 74804 OTHER INSURANCE FUND -3,024,862 - - 3,024,862 --3,024,862 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 75104 GEN LIABILITY NON OP -267,770 - - 267,770 --267,770 7517510 GENERAL LIABILTY INSURANCE DIV -6,630,000 - - 6,630,000 --6,630,000 7529031 EQUIPMENT MAINTENANCE 1,378,486 967,604 55,500 - 2,401,589 --2,401,589 7529032 EQUIPMENT PURCHASING --3,557,009 - 3,557,009 --3,557,009 75304 POLICE EQUIPMENT NON OP -342,110 1,236,315 - 1,578,425 --1,578,425 75504 PARKING EQUIPMENT NON OP --400,000 - 400,000 --400,000 48 48 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Service Total Operating Budget CIPs Transfers Total Budget 2023-24 EXPENDITURES BY DIVISION 75604 FIRE EQUIPMENT NON OP --142,000 - 142,000 --142,000 75704 RSS EQUIPMENT NON OPERATING --200,000 - 200,000 --200,000 76004 COMP ABSENCE NON OP 2,030,000 -- - 2,030,000 --2,030,000 76204 RETIREE MED RES NON OP 3,099,405 4,359,593 - - 7,458,998 --7,458,998 76404 IT ISF NON OP -483,772 - - 483,772 --483,772 76420203 CITY MGR INFORMTN TECHNOLOGY 3,274,115 2,301,924 173,000 - 5,749,039 --5,749,039 7657650 IT REPLACEMENT -250,000 438,000 - 688,000 --688,000 7657653 IT STRATEGIC -80,000 100,000 - 180,000 --180,000 7657654 PERMIT SYSTEM REPLACEMENT -70,000 423,496 - 493,496 --493,496 80098 DEBT SERVICE FUND NON OP -11,000 - 10,730,804 10,741,804 --10,741,804 83103 ACKERMAN NON OP -5,000 - -5,000 --5,000 1050061 FEDERAL DEPT OF JUSTICE -65,000 - -65,000 --65,000 01201927 STREET --- --6,000,000 -6,000,000 10001 TIDE&SUBMERGED LAND CIP --- --750,000 -750,000 10101 TIDELANDS HARBOR CAP CIP --- --2,600,000 -2,600,000 12101 STATE GAS TAX CIP --- --2,700,000 -2,700,000 12201 MEASURE M CIP --- --3,000,000 -3,000,000 12601 SB1 GAS TAX RMRA CIP --- --1,500,000 -1,500,000 14101 BUILDING EXCISE TAX CIP --- --300,000 -300,000 14201 AIR QUALITY MGMT DISTRICT CIP --- --200,000 -200,000 16701 OCEANFRONT ENCROACHMENT MISC --- --150,000 -150,000 56201 PARKS & COMM CTR CIP --- --1,711,044 -1,711,044 57001 PARK MAINTENANCE MASTER PLAN --- --1,000,000 -1,000,000 57101 FACILITIES MAINTENANCE CIP --- --2,500,000 -2,500,000 70201 WATER CAPITAL FUND CIP --- --340,000 -340,000 70201931 DISTRIBUTION & PIPING --- --3,974,000 -3,974,000 70201932 CAP NMP DISTRIBUTION & PIPING --- --1,000,000 -1,000,000 70201933 CAP NMP PUMPING & OPERATIONS --- --900,000 -900,000 71101 SEWER ENTERPRISE CIP --- --750,000 -750,000 TOTAL BUDGET, ALL FUNDS 193,067,740 139,234,883 8,626,140 10,941,352 410,729,240 29,375,044 58,859,125 440,104,284 Less: Internal Charges 9,782,006 24,292,697 6,725,320 - 40,800,023 --40,800,023 TOTAL BUDGET, ALL FUNDS NET OF INTERNAL CHARGES 183,285,734 114,942,186 1,900,820 10,941,352 369,929,217 29,375,044 58,859,125 399,304,261 TOTAL % OF BUDGET % OF TOTAL GENERAL % OF BUDGET % OF TOTAL OPERATING BUDGET BUDGET TYPE BUDGET FUND TYPE GF BUDGET Salaries and Benefits 193,067,740 47.01% 43.87% 173,678,368 59.09% 57.91% Maintenance and Operation 139,234,883 33.90% 31.64% 83,946,179 28.56% 27.99% Capital Outlay 8,626,140 2.10% 1.96% 1,803,666 0.61% 0.60% Debt Service 10,941,352 2.66% 2.49% - 0.00% 0.00% Transfers 58,859,125 14.33% 13.37% 34,489,271 11.73% 11.50% Total Operating Budget 410,729,240 100.00% 93.33% 293,917,485 100.00% 98.00% Capital Improvements 29,375,044 100.00%6.67% 6,000,000 100.00% 2.00% TOTAL BUDGET 440,104,284 100.00% 100.00% 299,917,485 100.00% 100.00% 49 49 Org Function and Activities FY20 Actuals FY21 Actuals FY22 Actuals FY23 Adopted FY23 Revised FY24 Proposed % Change Over PY Adopted % Change Over PY Revised GENERAL FUND GENERAL GOVERNMENT 01005001 CITY COUNCIL AIRPORT ISSUES 52,322 34,500 - - - - 0.00%0.00% 01005005 CITY COUNCIL ADMIN 626,008 588,633 585,602 909,554 915,541 924,218 1.61%0.95% 01010005 CITY CLERK ADMIN 975,119 1,042,935 1,047,961 1,140,760 1,175,310 1,186,331 3.99%0.94% 01010101 ELECTIONS 507 74,700 151,710 125,000 340,000 5,000 -96.00% -98.53% 01015005 CITY ATTORNEY ADMIN 1,989,498 2,119,793 2,116,526 2,350,264 2,438,796 2,526,824 7.51%3.61% 01015151 CITY ATTORNEY OUTSIDE COUNSEL 294,590 242,277 251,918 - - - 0.00%0.00% 01020001 CITY MANAGER AIRPORT ISSUES 164,581 160,042 135,620 350,000 357,095 250,000 -28.57% -29.99% 01020005 CITY MANAGER ADMIN 1,557,232 1,838,798 1,533,737 1,853,050 1,835,021 2,097,457 13.19% 14.30% 01020201 CITY MGR PUBLIC INFO OFFICE 522,301 634,311 630,407 818,540 835,313 923,053 12.77% 10.50% 01020202 CITY MGR ECONOMIC DEVELOPMENT 284,388 329,832 246,160 429,485 419,485 371,000 -13.62% -11.56% 0102041 CITY MGR OUTREACH SERVICES - 356,428 1,329,641 2,540,933 2,549,781 3,118,520 22.73% 22.31% 01025005 HUMAN RESOURCES 2,832,149 2,832,899 2,926,282 3,440,696 3,601,179 3,770,070 9.57%4.69% 01025251 PERSONNEL MGMT & RECRUITING 304 75 100 - - - 0.00%0.00% 01025252 RISK MANAGEMENT & BENEFITS 133 - - - - - 0.00%0.00% 01030005 FINANCE ADMIN 1,308,072 1,147,821 1,372,001 1,568,183 1,619,417 1,714,488 9.33%5.87% 01030301 BUDGET 1,703,877 1,937,988 1,889,425 1,198,288 1,234,457 953,843 -20.40% -22.73% 01030302 ACCOUNTING 1,096,494 1,067,643 1,073,633 1,357,188 1,400,404 1,461,801 7.71%4.38% 01030304 PURCHASING - - (913) 926,396 953,284 1,023,364 10.47%7.35% 0103031 REVENUE SERVICES 2,520,324 2,708,130 2,641,113 2,695,555 2,806,058 2,894,301 7.37%3.14% Total General Government 15,927,898 17,116,804 17,930,923 21,703,892 22,481,140 23,220,269 6.99%3.29% PUBLIC SAFETY 0103511 EMERGENCY PREPARENESS 310,937 301,326 279,943 249,447 331,892 262,263 5.14% -20.98% 0103522 POLICE IT 2,219,034 2,307,918 2,389,322 2,412,124 2,530,234 2,500,119 3.65% -1.19% 01035351 POLICE CHIEF 2,402,526 2,504,548 2,580,303 2,558,731 2,675,308 2,645,542 3.39% -1.11% 01035352 POLICE SUPPORT SERVICES 9,939,237 9,630,854 9,590,134 10,767,511 11,113,533 11,170,762 3.75%0.51% 01035353 PATROL 29,768,888 30,147,536 30,289,993 32,413,181 33,697,240 33,023,360 1.88% -2.00% 01035354 TRAFFIC 6,816,321 7,145,900 7,376,507 7,595,302 7,921,563 7,792,848 2.60% -1.62% 01035355 DETECTIVES 12,049,721 12,728,382 13,155,839 13,544,288 14,125,480 13,850,604 2.26% -1.95% 01035356 FLEET MAINTENANCE 1,472,381 1,679,209 1,826,699 2,081,945 2,091,631 2,170,200 4.24%3.76% 01040005 FIRE ADMINISTRATION 1,297,105 1,446,968 1,633,157 1,690,186 1,766,913 1,811,928 7.20%2.55% 01040401 FIRE OPERATIONS 33,043,379 36,930,957 37,575,313 38,156,092 39,635,182 39,898,496 4.57%0.66% 01040402 FIRE PREVENTION 1,458,911 1,412,574 1,472,891 1,337,775 1,596,135 1,736,548 29.81%8.80% 01040403 COMM ER RESPONSE TEAM (CERT)285,256 229,689 107,013 226,990 240,890 232,727 2.53% -3.39% 01040404 EMERGENCY MEDICAL SERVICES 9,536,402 10,643,559 11,191,990 10,386,203 11,243,262 11,997,399 15.51%6.71% 01040405 JUNIOR LIFEGUARDS 1,037,223 1,101,256 1,019,400 1,545,251 1,467,301 1,288,342 -16.63% -12.20% 01040406 LIFEGUARD OPERATIONS 6,235,456 6,958,179 6,580,511 6,913,052 7,171,214 7,440,555 7.63%3.76% Total Public Safety 117,872,776 125,168,856 127,069,017 131,878,081 137,607,777 137,821,694 4.51%0.16% COMMUNITY DEVELOPMENT 01050005 CDD ADMIN 1,755,671 1,674,644 1,741,023 1,945,782 1,998,872 2,099,836 7.92%5.05% 0105041 INSPECTIONS 2,097,151 2,000,637 2,159,755 2,336,351 2,400,923 2,554,792 9.35%6.41% 0105042 PLAN CHECKS/PERMITS 4,311,347 4,568,794 4,428,084 4,768,568 4,950,339 5,098,884 6.93%3.00% 01050501 PLANNING 3,016,057 3,120,200 3,256,478 3,446,294 3,605,106 3,626,032 5.22%0.58% 01050503 CODE ENFORCEMENT 911,338 786,357 828,714 864,723 884,817 941,714 8.90%6.43% 01050504 BUILDING - - 650 20,000 20,000 20,000 0.00%0.00% 01050505 REAL PROPERTY GEN FUND 270,229 409,528 389,624 416,981 441,587 596,373 43.02% 35.05% 2023-24 EXPENDITURES BY FUNCTION 50 Org Function and Activities FY20 Actuals FY21 Actuals FY22 Actuals FY23 Adopted FY23 Revised FY24 Proposed % Change Over PY Adopted % Change Over PY Revised 2023-24 EXPENDITURES BY FUNCTION Total Community Development 12,361,793 12,560,158 12,804,327 13,798,699 14,301,645 14,937,632 8.25% 4.45% PUBLIC WORKS 01080807 MOD ADMIN 911,783 792,038 629,793 563,131 579,971 540,143 -4.08% -6.87% 0108061 STREETS/ASPHALT 6,161,870 5,925,057 5,977,240 7,047,277 7,389,936 7,331,328 4.03% -0.79% 0108031 PARKS 8,214,298 8,751,245 9,253,185 8,939,213 9,596,263 9,461,950 5.85% -1.40% 0108032 TREES 2,212,646 2,280,457 2,367,089 2,361,967 2,656,434 2,430,592 2.91% -8.50% 0108041 FACILITY MAINTENANCE 2,922,807 3,387,142 3,362,630 3,768,165 4,359,423 3,964,613 5.21% -9.06% 0109062 STORM DRAINS/STREET SWEEPING 3,278,752 3,592,760 3,783,690 4,058,533 4,143,070 4,236,003 4.37% 2.24% 0109063 STREET LIGHT/ELECTRICAL 1,378,819 1,436,439 1,448,624 1,590,883 1,654,227 1,746,254 9.77% 5.56% 01080005 PUBLIC WORKS ADMIN 1,801,701 1,997,295 2,036,830 2,126,665 2,195,807 2,394,769 12.61% 9.06% 0108011 WQ/CONSERVATION/ENVIRONMENTAL 1,149,973 1,209,569 1,172,444 1,221,339 1,276,663 1,290,527 5.66% 1.09% 0108012 TRAFFIC & TRANSPORTATION 3,305,454 3,284,285 3,057,046 3,377,121 3,834,716 3,752,164 11.11% -2.15% 0108051 REFUSE 5,787,389 6,002,466 7,517,302 9,811,234 10,315,843 10,133,208 3.28% -1.77% 01080801 ENGINEERING SERVICES 4,498,789 4,407,480 4,613,790 5,181,810 5,378,891 5,295,192 2.19% -1.56% 0108099 PUBLIC WORKS COST APPLIED (2,220,821) (2,193,238) (2,622,846) - - - 0.00% 0.00% Total Public Works 39,403,459 40,872,994 42,596,818 50,047,338 53,381,242 52,576,743 5.05% -1.51% COMMUNITY SERVICES 0103032 PARKING LOTS & METERS 1,944,820 1,912,822 2,025,631 2,236,701 2,884,799 2,227,582 -0.41% -22.78% 01060603 CULTURAL & ARTS 146,568 272,552 251,764 254,088 265,209 254,388 0.12% -4.08% 01070005 RECREATION ADMIN 1,192,077 1,343,954 1,390,041 1,453,175 1,497,371 1,519,596 4.57%1.48% 0107010 PROGRAM SUPPORT 2,429,292 2,518,531 2,414,496 2,510,009 2,586,652 2,534,827 0.99% -2.00% 0107011 FEE BASED CLASSES 310,721 245,704 431,354 397,411 475,911 543,171 36.68% 14.13% 0107012 ADULT SPORTS 287,452 255,669 353,059 359,939 401,484 396,822 10.25% -1.16% 0107013 YOUTH SPORTS 11,100 34,740 26,943 40,758 40,758 20,383 -49.99% -49.99% 0107014 YOUTH PROGRAMS 579,013 759,924 618,510 669,095 677,171 727,445 8.72%7.42% 0107015 PRESCHOOL PROGRAMS 71,667 49,005 93,666 106,025 108,583 112,908 6.49%3.98% 0107016 NATURAL RESOURCES 161,732 104,651 126,540 201,193 205,410 136,013 -32.40% -33.78% 0107017 SPECIAL EVENTS 36,036 5,459 75,469 55,600 55,600 65,600 17.99% 17.99% 0107018 PARK PATROL 396,649 425,741 349,592 452,075 461,042 447,588 -0.99% -2.92% 0107019 AQUATICS 233,238 182,772 236,745 299,026 301,026 331,317 10.80% 10.06% 0107020 NEWPORT COAST COMMUNITY CENTER 832,318 658,229 873,306 914,727 930,879 990,722 8.31%6.43% 0107021 COMMUNITY YOUTH CENTER 344,117 292,906 407,310 405,978 474,791 427,332 5.26% -10.00% 0107022 CIVIC CENTER RENTALS 64,185 46,839 50,237 64,165 64,547 171,826 167.79% 166.20% 0107023 MARINA PARK 1,596,376 1,472,760 2,217,795 1,674,321 2,290,993 2,473,774 47.75%7.98% 0107024 FACILITY MAINT & OPERATIONS 483,597 454,690 562,417 651,156 668,885 719,449 10.49%7.56% 0107025 16TH STREET COMMUNITY CENTER 122,850 78,950 - - 8,839 - 0.00% -100.00% 0107026 JUNIOR LIFEGUARD FACILITY - - - - - 31,683 0.00%0.00% 0107031 OASIS 1,715,205 1,425,035 1,693,806 1,996,522 1,940,172 2,179,155 9.15% 12.32% 0107032 OASIS FITNESS CENTER 388,091 262,982 397,265 506,292 481,852 624,352 23.32% 29.57% 0107033 OASIS TRANSPORTATION 765,316 788,960 848,375 870,510 892,388 940,104 7.99%5.35% 01060005 LIBRARY ADMIN 2,400,499 2,205,866 2,317,186 2,295,212 2,547,105 2,663,528 16.05%4.57% 0106021 CDM BRANCH LIBRARY 353,871 337,984 386,359 420,480 435,374 464,503 10.47%6.69% 0106022 MARINERS BRANCH LIBRARY 1,552,973 1,523,980 1,623,896 1,593,899 1,625,266 1,719,546 7.88%5.80% 0106023 CENTRAL LIBRARY 3,383,692 3,563,122 3,656,765 3,919,449 3,886,239 4,128,366 5.33%6.23% 0106024 BALBOA BRANCH LIBRARY 419,788 421,335 432,134 422,697 424,982 475,331 12.45% 11.85% 0106051 LIBRARY FOUNDATION 147,027 107,895 28,149 - 52,315 - 0.00% -100.00% 51 Org Function and Activities FY20 Actuals FY21 Actuals FY22 Actuals FY23 Adopted FY23 Revised FY24 Proposed % Change Over PY Adopted % Change Over PY Revised 2023-24 EXPENDITURES BY FUNCTION 0106052 FRIENDS OF THE LIBRARY 138,221 153,915 158,201 - 404,479 - 0.00% -100.00% 0106053 DESIGNATED GIFTS 5,200 6,447 5,557 - 53,545 - 0.00% -100.00% 01060601 TECHNICAL PROCESSING 396,279 432,026 453,233 445,209 456,419 476,322 6.99%4.36% 01060604 LITERACY SERVICES 134,291 134,904 140,928 80,973 133,937 77,017 -4.89% -42.50% Total Community Svcs 23,044,258 22,480,351 24,646,729 25,296,686 27,734,020 27,880,650 10.21%0.53% 01003 GENERAL FUND MISC NON OP 235,533 255,354 308,467 1,795,710 1,795,710 2,991,226 66.58% 66.58% GENERAL FUND OPERATING BUDGET 208,845,718 218,454,516 225,356,280 244,520,405 257,301,534 259,428,214 6.10%0.83% 01099 GENERAL FUND TRANSFERS 32,346,243 34,655,212 61,482,490 31,597,269 58,145,720 34,489,271 9.15% -40.68% TOTAL GENERAL FUND BUDGET 241,191,960 253,109,728 286,838,770 276,117,674 315,447,254 293,917,485 6.45% -6.83% ENTERPRISE ACTIVITIES 7019052 WATER SYSTEM SERVICE 24,742,355 25,004,591 24,476,662 28,431,922 28,994,547 29,985,503 5.46%3.42% 701|702 WATER - CIPs 3,749,509 9,273,143 6,509,027 5,269,000 15,531,682 6,214,000 17.94% -59.99% 7119061 WASTEWATER OPERATIONS 3,754,085 3,838,980 3,033,216 4,884,651 4,969,721 5,097,917 4.37%2.58% 711|712 WASTEWATER - CIPs 1,170,544 1,043,433 337,318 1,600,000 2,654,422 750,000 -53.13% -71.75% 70199 WATERFUND TRANSFERS 7,200,000 10,956,670 - 3,637,843 5,636,943 3,637,843 0.00% -35.46% Total Enterprise Activities 33,416,493 39,160,147 34,356,223 40,185,573 52,150,373 42,047,420 4.63% -19.37% INTERNAL SERVICE FUNDS 74804 OTHER INSURANCE FUND - - - 2,551,666 2,551,666 3,024,862 18.54% 18.54% 74904 UNINS CLAIMS NON OP 1,468,145 1,904,661 2,205,754 1,845,000 1,845,000 1,845,000 0.00%0.00% 75000750 WORKERS COMPENSATION DIV 1,646,315 1,917,334 4,213,259 3,670,062 3,670,062 3,670,062 0.00%0.00% 75004 WORK COMP NON OP - - - 288,089 288,089 - -100.00% -100.00% 75104 GEN LIABILITY NON OP - - - 268,808 268,808 267,770 -0.39% -0.39% 7517510 GENERAL LIABILTY INSURANCE DIV 5,090,972 3,700,062 3,752,002 6,630,000 6,630,000 6,630,000 0.00%0.00% 7517511 GEN LIABILITY NON TORT - - - - - - 0.00%0.00% 7529031 EQUIPMENT MAINTENANCE 2,118,616 2,040,127 2,089,244 2,108,019 2,167,384 2,401,589 13.93% 10.81% 7529032 EQUIPMENT PURCHASING 2,727,465 2,915,738 4,329,587 1,455,384 3,320,554 3,557,009 144.40%7.12% 75304 POLICE EQUIPMENT NON OP 358,480 585,394 925,912 1,284,373 1,890,241 1,578,425 22.89% -16.50% 75504 PARKING EQUIPMENT NON OP 35,804 608,204 24,243 400,000 400,000 400,000 0.00%0.00% 75604 FIRE EQUIPMENT NON OP 929,159 - - 142,000 444,390 142,000 0.00% -68.05% 75704 RSS EQUIPMENT NON OPERATING 84,312 248,042 140,776 200,000 214,072 200,000 0.00% -6.57% 76004 COMP ABSENCE NON OP 2,924,542 2,866,959 2,058,475 2,030,000 2,030,000 2,030,000 0.00%0.00% 76104 RETIREE MEDICAL NON OP 372,893 154,234 165 - - - 0.00%0.00% 76204 RETIREE MED RES NON OP 6,847,565 7,963,897 6,796,845 7,078,328 7,078,328 7,458,998 5.38%5.38% 76404 IT ISF NON OP - - - 452,232 452,232 483,772 6.97%6.97% 76420203 CITY MGR INFORMTN TECHNOLOGY 4,802,637 4,226,897 4,059,404 5,279,045 5,372,930 5,749,039 8.90%7.00% 7657650 IT REPLACEMENT 336,857 539,498 736,996 673,352 995,593 688,000 2.18% -30.90% 7657651 IT STRATEGIC ERP 26,894 - 67,388 - 525,801 - 0.00% -100.00% 7657653 IT STRATEGIC 69,600 68,963 76,963 180,000 216,021 180,000 0.00% -16.67% 7657654 PERMIT SYSTEM REPLACEMENT 328,346 286,974 349,513 493,496 811,389 493,496 0.00% -39.18% Total Internal Service Funds 30,168,600 30,026,982 31,826,654 37,029,854 41,172,560 40,800,023 10.18% -0.90% OTHER FUNDS 52 Org Function and Activities FY20 Actuals FY21 Actuals FY22 Actuals FY23 Adopted FY23 Revised FY24 Proposed % Change Over PY Adopted % Change Over PY Revised 2023-24 EXPENDITURES BY FUNCTION 012 GENERAL FUND CAPITAL PROJECTS 5,391,889 6,923,626 4,716,975 7,030,000 13,807,119 6,000,000 -14.65% -56.54% 0102099 CITY MANAGER COST APPLIED (353,957) (368,896) (610,270) - - - 0.00%0.00% 0103099 ADMIN SERVICES COST APPLIED (750,701) (748,144) (936,043) - - - 0.00%0.00% 0103599 POLICE COST APPLIED (3,476,045) (3,551,442) (3,346,380) - - - 0.00%0.00%0104099 FIRE COST APPLIED (8,944,721) (10,086,522) (9,307,909) - - - 0.00%0.00% 0109099 GENERAL SERVICES COST APPLIED (210,855) (180,913) (767,458) - - - 0.00%0.00% 10003 TIDE&SUBMERGED LAND DEPT - - - 432,505 432,505 516,156 19.34% 19.34% 10045451 HARBOR DEPARTMENT 1,088,712 1,489,268 1,774,413 1,932,382 1,948,399 2,445,960 26.58% 25.54% 10050505 REAL PROPERTY TIDELANDS 2,661 3,019 3,543 2,050 9,550 2,250 9.76% -76.44% 1008014 HARBOR OPERATIONS - - - - - - 0.00%0.00% 10080802 TIDELANDS MANAGEMENT 295,939 367,325 356,414 455,147 541,493 455,147 0.00% -15.95% 1008199 TIDELANDS MGMT COST APPLIED 15,941,788 17,110,376 17,555,054 - - - 0.00%0.00% 10090907 OIL & GAS 545,778 713,793 1,479,786 855,909 885,895 871,549 1.83% -1.62% 1009199 UTILITIES -OIL & GAS COST APPL 15,311 18,778 35,852 - - - 0.00%0.00% 11135 SLESF GRANT POLICE DEPT 206,333 205,263 211,400 200,000 200,000 200,000 0.00%0.00% 12050502 CDBG 101,514 262,355 208,791 183,586 935,992 183,586 0.00% -80.39% 12098 FINANCIAL ACTIVITIES 185,890 193,480 202,387 210,548 210,548 210,548 0.00%0.00% 14203 AIR QUALITY MGMT DISTRICT NOP - - - - - - 0.00%0.00% 14210102 AQMD RIDESHARE - - - - - - 0.00%0.00% 16003 ENVIRONMENTAL LIAB NON OP 409,271 606,652 636,347 684,738 685,566 714,459 4.34%4.21% 16470 FiiN Rec Support 36,026 - - 147,000 147,000 147,000 0.00%0.00% 16620 AMERICAN RESCUE PLAN ACT - - 122,543 - 50,009 - 0.00% -100.00% 51103 CIVIC CENTER FUND NON OP 1,505 2,023 1,681 - - - 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 10,458,961 9,966,879 10,997,020 10,817,953 10,819,203 10,741,804 -0.70% -0.72% 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 1,343,546 - - - 0.00%0.00% 85103 CIOSA BONDS MISC NON OPERATING - 281,611 - - - - 0.00%0.00% 86103 MISC CUSTODIAL NON OPERATING - 18,208 50,148 - - - 0.00%0.00% 1050061 FEDERAL DEPT OF JUSTICE 18,633 22,894 176,954 65,000 65,000 65,000 0.00%0.00% 1050062 FED/DOJ ENFORCEMNT - 222,547 - - - - 0.00%0.00% 1050063 FED/TREASURY DEPT - 127,980 5,791 - - - 0.00%0.00% 11035 OTS POLICE DEPT 193,104 246,826 205,750 67,773 417,773 - -100.00% -100.00% 1800012 VNB PUBLIC BENEFIT - - - - 119,000 - 0.00% -100.00% 1800013 NB ARTS FOUNDATION - - - - 9,881 - 0.00% -100.00% ALL OTHER FUND CIP'S 18,277,739 26,804,460 23,886,418 57,131,292 107,782,729 16,411,044 -71.27% -84.77% 100|167 OTHER INTERFUND TRANSFERS 10,740 - - 17,800,724 17,800,724 20,732,011 16.47% 16.47% Total Other Funds 39,448,982 54,439,464 49,007,652 80,220,883 139,072,661 38,969,503 -51.42% -71.98% TOTAL OPERATING BUDGET 283,290,112 298,036,446 305,097,071 330,926,423 349,921,177 410,729,240 24.11% 17.38% TOTAL CIP BUDGET 28,589,681 44,044,662 35,449,738 71,030,292 139,775,952 29,375,044 -58.64% -78.98% TOTAL BUDGET 311,879,793 342,081,108 340,546,810 401,956,715 489,697,128 440,104,284 9.49% -10.13% 53 Org Function and Activities FY20 Actuals FY21 Actuals FY22 Actuals FY23 Adopted FY23 Revised FY24 Proposed % Change Over PY Adopted % Change Over PY Revised 2023-24 EXPENDITURES BY FUNCTION Less: Internal Charges (30,168,600) (30,026,982) (31,826,654) (37,014,854) (41,172,560) (40,800,023) 10.23% -0.90% TOTAL ALL CITY OPERATIONS NET OF INTERNAL CHARGES 281,711,193 312,054,126 308,720,155 364,941,861 448,524,568 399,304,261 9.42% -10.97% 54 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & Reserve Transfers Out General Funds General Fund 010 14,904,001 285,037,737 1,250,000 19,020,967 (259,428,214) - - (34,489,271) 26,295,220 General Fund Capital Projects 012 378,461 - - 6,000,000 - (6,000,000) - 378,461 SubTotal - General Fund 15,282,462 285,037,737 1,250,000 25,020,967 (259,428,214) (6,000,000) - (34,489,271) 26,673,681 Coastal Commission Funds Tidelands Operating Fund 100 (377,698) 14,134,519 - 11,152,510 (4,291,062) (750,000) (237,713) (19,020,967) 609,590 Harbor & Beaches Capital Plan Fund 101 22,564,283 5,694,443 4,715,000 - (2,600,000) (1,250,000) - 29,123,726 SubTotal - Coastal Commission Funds 22,186,585 19,828,962 - 15,867,510 (4,291,062) (3,350,000) (1,487,713) (19,020,967) 29,733,316 Enterprise Funds Water Enterprise Fund 701 1,356,472 34,728,000 - - (29,985,503) - - (3,637,843) 2,461,126 Water Capital Fund 702 5,400,000 120,669 - 3,637,843 - (6,214,000) - - 2,944,512 Wastewater Enterprise Fund 711 0 4,727,400 1,121,114 - (5,097,917) (750,000) - - 597 Wastewater Capital Fund 712 (14,017) 13,421 - - - - - - (595) SubTotal - Enterprise Funds 6,742,455 39,589,490 1,121,114 3,637,843 (35,083,420) (6,964,000) - (3,637,843) 5,405,640 Special Revenue Funds Asset Forfeiture Fund 105 468,795 - - - (65,000) - - - 403,795 SLESF - COPS Fund 111 - 250,000 - - (200,000) - - - 50,000 OTS Grant Fun 110 - - - - - - - - - CDBG Fund 120 - 385,974 - - (394,134) - - - (8,160) State Gas Tax Fund 121 1,333,370 2,211,548 - - - (2,700,000) - - 844,917 Measure M 2 122 545,512 2,735,426 - - - (3,000,000) - - 280,938 Measure M Competitive 123 0 - - - - - - - 0 SB1 Gas Tax RMRA Fund 126 103,569 1,850,205 - - - (1,500,000) - - 453,774 Misc. Cooperative Projects 135 62,488 - - - - - - - 62,488 PCH Relinquishment 137 47,457 36,533 - - - - - - 83,989 Environmental Contributions 138 - - - - - - - - - Transportation and Circulation Fund 140 77,164 - - - - - - - 77,164 Building Excise Tax Fund 141 226,179 205,956 - - - (300,000) - - 132,135 AQMD Fund 142 1,524,233 116,734 - - - (200,000) - - 1,440,968 Environmental Liability Fund 160 8,777,895 864,392 - - (714,459) - - - 8,927,829 Fostering Interest in Nature (FiiN) Fund 164 1,175,755 23,910 - - (147,000) - - - 1,052,666 Small Business Grant Fund 165 - - - - - - - - - American Rescue Plan Act Fund 166 41,272 - - - - - - - 41,272 Oceanfront Encroachment Fund 167 917,431 259,728 - - - (150,000) - - 1,027,159 PEG Fees Fund 168 3,141,571 360,000 - - - - - - 3,501,571 Miscellaneous Special Revenues Fund 180 1,842,731 233,790 - - - - - - 2,076,521 SubTotal - Special Revenue Funds 20,285,422 9,534,196 - - (1,520,593) (7,850,000) - - 20,449,026 Permanent Funds Newport Bay Dredging Fund 830 5,417,574 105,966 - - - - 5,523,540 Ackerman Donation Fund 831 1,194,179 23,513 - (5,000) - - 1,212,692 SubTotal - Permanent Funds 6,611,753 129,479 - - (5,000) - - - 6,736,232 SUMMARY OF BEGINNING AND ENDING FUND BALANCES BY FUND - FY 2023-24 Fund Estimated Fund Balance 06/30/2023 Add: Estimated Resources Less: Budget Requirements Projected Fund Balance 06/30/2024 55 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & Reserve Transfers Out SUMMARY OF BEGINNING AND ENDING FUND BALANCES BY FUND - FY 2023-24 Fund Estimated Fund Balance 06/30/2023 Add: Estimated Resources Less: Budget Requirements Projected Fund Balance 06/30/2024 Capital Projects Funds Civic Center Fund 511 484,163 - - - - - - - 484,163 Facilities Financing Plan Fund 513 18,955,285 - - 444,141 - - - (1,711,044) 17,688,382 Junior Lifeguards 531 (5,405) - - - - - - - (5,405) Fire Station Rebuild 532 1,201,110 - - - - - - - 1,201,110 Newport Uptown Undergrounding 534 3,217 - - - - - - - 3,217 Balboa Village Parking Mgmt District 535 110,907 - - - - - - - 110,907 Neighborhood Enhancement 536 1,023,799 - - - - - - - 1,023,799 Parks & Community Centers 562 331,278 - - 1,711,044 - (1,711,044) - - 331,278 Parks Maintenance Fund 570 - - - 1,000,000 - (1,000,000) - - - Facilities Maintenance Plan (FMP)571 393,069 - - 2,500,000 - (2,500,000) - - 393,069 SubTotal - Capital Projects Funds 22,497,422 - - 5,655,185 - (5,211,044) - (1,711,044) 21,230,519 Special Districts Funds Assessment District Projects 663/664/665 12,167,403 - - - - - - - 12,167,403 SubTotal - Assessment District Project Funds 12,167,403 - - - - - - - 12,167,403 Debt Service Funds Debt Service Fund 800 2,191,604 2,068,359 - 8,677,620 (10,741,804) - - - 2,195,779 SubTotal - Debt Service Funds 2,191,604 2,068,359 - 8,677,620 (10,741,804) - - - 2,195,779 Internal Service Funds Other Insurance Fund 748 - 3,024,862 - - (3,024,862) - - - - Uninsured Claims Reserve 749 2,244,280 358,779 - - (1,845,000) - - - 758,059 Workers Comp Reserve 750 22,727,276 5,009,007 - - (3,670,062) - - - 24,066,221 General Liability Reserve 751 11,852,856 6,068,575 - - (6,897,770) - - - 11,023,661 Equipment Maintenance 752 9,377,685 6,693,073 - - (5,958,598) - - - 10,112,160 Police Equipment Fund 753 2,209,242 1,087,965 (1,578,425) 1,718,782 Parking Equipment 755 1,690,029 414,578 (400,000) 1,704,607 Fire Equipment Fund 756 2,171,921 427,790 (142,000) 2,457,711 RSS Equipment Replacement Fund 757 893,952 215,357 (200,000) 909,309 Compensated Absence Fund 760 5,949,284 3,101,614 - - (2,030,000) - - - 7,020,898 Retiree Medical Fund Res 762 1,457,586 7,469,593 - - (7,458,998) - - - 1,468,180 Information Technology Fund - Operations 764 1,284,868 5,695,136 - - (6,232,811) - - - 747,193 Information Technology Fund - Strategic 765 7,705,932 2,082,598 - - (1,361,496) - - - 8,427,034 SubTotal - Internal Service Funds 69,564,912 41,648,928 - - (40,800,023) - - - 70,413,816 Total - All Funds 177,530,017 397,837,151 2,371,115 58,859,125 (351,870,115) (29,375,044) (1,487,712) (58,859,125) 195,005,411 56 General Fund Parks Maintenance FundTransfer In (From):Transfer In (From):01003 691100 Tidelands $19,020,967 57099 691010 General Fund 1,000,000 Total Transfers In $19,020,967 Total Transfers In $1,000,000 Capital Improvement Fund Facilities Maintenance Fund Transfer In (From):Transfer In (From): 01299 691010 General Fund $6,000,000 57199 691010 General Fund $2,500,000 Total Transfers In $6,000,000 Total Transfers In $2,500,000 Tidelands Operating Fund Water Capital Fund Transfer In (From):Transfer In (From): 10099 691010 General Fund $11,152,510 70299 692701 Water Enterprise Fund $3,637,843 Total Transfers In $11,152,510 Total Transfers In $3,637,843 Tidelands Capital Fund Debt Service FundTransfer In (From):Transfer In (From): 10199 691010 General Fund $4,715,000 80099 691010 General Fund $8,677,620 Total Transfers In $4,715,000 Total Transfers In $8,677,620 Facilities Financing Planning Fund Parks & Community Centers Fund Transfer In (From):Transfer In (From):51399 691010 General Fund $444,141 56299 691513 General Fund $1,711,044 Total Transfers In $444,141 Total Transfers In $1,711,044 TOTAL TRANSFERS IN:58,859,125$ General Fund Tidelands Capital FundTransfer Out (To Other Funds):Transfer Out (To):01099 991012 Capital Improvement Fund $6,000,000 10099 991010 General Fund $19,020,967 01099 991100 Tidelands Operating Fund 11,152,510 Total Transfers Out $19,020,967 01099 991101 Tidelands Capital Fund 4,715,000 01099 991513 Facilities Financing Planning Fund 444,141 01099 991571 Facilities Maintenance Fund 2,500,000 01099 991570 Parks Maintenance Fund 1,000,000 Water Enterprise Fund 01099 991800 Debt Service Fund 8,677,620 Transfer Out (To):Total Transfers Out $34,489,271 70199 992702 Water Capital Fund $3,637,843 Total Transfers Out $3,637,843 Facilities Financing Planning Fund Transfer Out (To Other Funds): 51399 991562 Parks & Community Centers Fund $1,711,044 Total Transfers In $1,711,044 TOTAL TRANSFERS OUT 58,859,125$ FISCAL YEAR 23-24 PROPOSED BUDGET INTERFUND TRANSFERS TRANSFERS IN FISCAL YEAR 23-24 PROPOSED BUDGET INTERFUND TRANSFERS TRANSFERS OUT 57 THIS PAGE IS LEFT INTENTIONALLY BLANK 58 , 59 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 7.00 7.00 8.00 Part-Time (FTE)1.60 1.60 0.50 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 78,414 - 32,326 110,740 1.00 1.00 246,815 - 69,263 316,078 1.00 1.00 296,913 - 84,634 381,547 1.00 1.00 193,086 - 47,059 240,145 1.00 1.00 193,086 - 54,559 247,645 1.00 1.00 175,210 - 43,884 219,094 1.00 1.00 106,635 - 35,696 142,330 0.00 1.00 87,758 - 33,442 121,200 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.60 0.50 47,215 0 2,455 49,6701,425,132 0 403,317 1,828,449Paralegal - PT Paralegal CITY ATTORNEY PERSONNEL Administrative Assistant to the City AttorneyAssistant City Attorney City Attorney Deputy City Attorney Deputy City Attorney Deputy City Attorney Paralegal 60 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01015005 - CITY ATTORNEY ADMIN 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 1,098,360 1,200,847 1,212,135 1,377,917 14.75%711003 - SALARIES PART TIME 97,441 144,569 124,943 47,215 -67.34%70 - REGULAR SALARIES Total 1,195,801 1,345,415 1,337,078 1,425,132 5.93% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 83,327 157,416 157,416 180,096 14.41%721002 - CAFETERIA ALLOWANCE PT 5,277 - - - 722001 - PENSION EE NORMAL COST MISC 80,821 98,429 99,354 115,742 17.59% 723002 - PENSION ER NORMAL COST MISC 100,235 122,518 123,669 141,298 15.33%723004 - RETIREMENT PART TIME/TEMP - 5,421 5,472 1,771 -67.34% 724001 - PENSION EE CONTRIB MISC (141,332) (174,904) (170,459) (159,868) -8.60%725001 - PENSION UAL REQUIRED MISC 274,737 309,189 306,729 309,189 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 108,288 97,926 159,578 97,926 0.00%727001 - CAR ALLOWANCE 8,423 8,400 8,400 8,400 0.00% 727003 - CELL PHONE STIPEND 4,004 3,840 3,840 3,840 0.00%727004 - RHS $2.50 CONTRIBUTION 1,777 1,750 1,750 17,422 895.54%727012 - LIFE INSURANCE 718 735 735 840 14.29% 727013 - EMP ASSISTANCE PROGRAM 134 140 140 160 14.29%727016 - MEDICARE FRINGES 18,160 21,791 21,996 23,453 7.63% 727017 - PARS DC 401A 7,998 - - - 727019 - SURVIVOR BENEFIT 404 - - - 727020 - DEFERRED COMP CITY CONTRIB 3,532 5,200 5,200 21,936 321.85%728003 - COMPENSATED ABSENCES 39,811 42,030 42,030 48,227 14.75%72 - BENEFITS Total 596,314 699,881 765,851 810,432 15.80% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 12,000 - - - 73 - LUMP SUM PAYS Total 12,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME - 1,200 1,200 1,200 0.00%74 - OTHER PAYS Total - 1,200 1,200 1,200 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 20,177 23,000 48,322 23,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 299 1,156 1,156 1,156 0.00%81 - CONTRACT SERVICES Total 20,476 24,156 49,478 24,156 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 7,263 6,100 6,100 6,100 0.00%841052 - LIBRARY MATERIALS 3,268 1,300 1,300 1,300 0.00% 841053 - LIB MATRLS ONLINE REFRNCE 23,105 29,000 29,000 29,000 0.00%84 - SUPPLIES & MATERIALS Total 33,637 36,400 36,400 36,400 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 8,331 7,500 7,500 7,500 0.00%861003 - TRAINING 2,412 5,750 5,750 5,750 0.00% 86 - TRAVEL & TRAINING Total 10,743 13,250 13,250 13,250 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,090 1,500 1,500 1,500 0.00% 871004 - PUBLICATIONS & DUES NOC 3,339 7,000 7,000 7,000 0.00%871017 - SOFTWARE LICENSE RENEWAL 4,510 9,000 9,000 9,000 0.00% 87 - GENERAL EXPENSES Total 8,939 17,500 17,500 17,500 0.00% CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 61 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 59,748 62,103 62,103 69,863 12.50%881005 - IT ISF REPLACEMENT CHARGE 11,018 27,655 27,655 27,655 0.00%881010 - WORKERS' COMP ISF MISC 28,164 41,763 41,763 15,771 -62.24% 881012 - GENERAL LIABILITY INSURANCE 38,429 18,413 18,413 17,720 -3.76%881013 - UNINSURED CLAIMS CHARGE 31,928 - - - 881014 - ANNUAL OPEB CHARGE 69,254 62,528 62,528 67,744 8.34%88 - INTERNAL SVC CHARGE Total 238,541 212,462 212,462 198,753 -6.45% 01015005 - CITY ATTORNEY ADMIN Total 2,116,450 2,350,264 2,433,218 2,526,824 7.51% 01015151 - CITY ATTORNEY OUTSIDE COUNSEL89 - RISK MANAGEMENT 891020 - OUTSIDE COUNSEL ADVISORY 43,315 - - - 891021 - OUTSIDE COUNSEL SPEC LIT 203,807 - - - 891022 - OUTSIDE COUNSEL CODE ENF 4,796 - - - 89 - RISK MANAGEMENT Total 251,918 - - - 01015151 - CITY ATTORNEY OUTSIDE COUNSEL Total 251,918 - - - Grand Total 2,368,368 2,350,264 2,433,218 2,526,824 7.51% 62 63 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 5.00 5.00 5.00 Part-Time (FTE)1.00 1.00 1.00 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 98,310 540 36,549 135,399 1.00 1.00 101,138 - 37,440 138,578 1.00 1.00 183,126 - 55,884 239,009 1.00 1.00 78,934 540 35,133 114,607 1.00 1.00 70,424 - 31,372 101,796 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 58,093 - 3,021 61,114 590,024 1,080 199,399 790,503Department Assistant - PT Records Specialist CITY CLERK PERSONNEL Administrative AssistantAssistant City Clerk City Clerk Department Assistant 64 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01010005 - CITY CLERK ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 475,490 532,689 537,615 531,931 -0.14% 711003 - SALARIES PART TIME 22,704 49,744 43,211 58,093 16.78%70 - REGULAR SALARIES Total 498,193 582,432 580,826 590,024 1.30% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 1,083 1,080 1,090 1,080 0.00% 71 - SPECIAL PAYS Total 1,083 1,080 1,090 1,080 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 108,171 112,440 112,440 112,560 0.11%721002 - CAFETERIA ALLOWANCE PT 2,700 - - - 722001 - PENSION EE NORMAL COST MISC 45,030 51,048 51,522 51,673 1.22%723002 - PENSION ER NORMAL COST MISC 41,092 47,904 48,346 48,223 0.67% 723004 - RETIREMENT PART TIME/TEMP - 1,865 1,883 2,178 16.78%724001 - PENSION EE CONTRIB MISC (65,082) (75,717) (73,600) (62,131) -17.94% 725001 - PENSION UAL REQUIRED MISC 103,266 131,864 130,815 131,864 0.00%725003 - PENSION UAL DISCRETIONARY MISC 40,703 41,764 68,058 41,764 0.00%727001 - CAR ALLOWANCE 4,813 4,800 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 2,049 1,920 1,920 2,460 28.13%727004 - RHS $2.50 CONTRIBUTION 6,444 6,212 6,212 7,338 18.13% 727012 - LIFE INSURANCE 508 525 525 525 0.00%727013 - EMP ASSISTANCE PROGRAM 95 100 100 100 0.00% 727016 - MEDICARE FRINGES 7,807 10,091 10,185 10,308 2.15%727017 - PARS DC 401A 1,347 - - - 727019 - SURVIVOR BENEFIT 289 - - - 727020 - DEFERRED COMP CITY CONTRIB 2,680 2,936 2,936 2,747 -6.46%728003 - COMPENSATED ABSENCES 17,205 18,644 18,644 18,618 -0.14%72 - BENEFITS Total 319,116 356,397 384,786 373,027 4.67% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 8,000 - - - 73 - LUMP SUM PAYS Total 8,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 600 600 600 0.00%74 - OTHER PAYS Total - 600 600 600 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 27,302 22,000 29,756 22,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 345 2,000 2,000 2,000 0.00%81 - CONTRACT SERVICES Total 27,646 24,000 31,756 24,000 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 5,722 6,000 6,000 6,000 0.00% 84 - SUPPLIES & MATERIALS Total 5,722 6,000 6,000 6,000 0.00% 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT 1,167 500 500 500 0.00% 851013 - PRINTER MAINT/SUPPLIES - 500 500 500 0.00%851037 - MAINT & REPAIR NOC 933 600 600 600 0.00% 85 - MAINTENANCE & REPAIR Total 2,100 1,600 1,600 1,600 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,175 4,000 4,000 4,000 0.00% CITY CLERK SUMMARY BY ACCOUNT DETAIL 65 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY CLERK SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING 3,107 3,500 3,500 3,500 0.00%86 - TRAVEL & TRAINING Total 5,282 7,500 7,500 7,500 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 33,267 32,000 32,000 42,000 31.25%871003 - POSTAGE/FREIGHT/EXPRESS NOC 546 2,000 2,000 2,000 0.00% 871004 - PUBLICATIONS & DUES NOC 557 1,100 1,100 1,100 0.00%871018 - HARDWARE MONITOR/PRINTER 718 800 800 800 0.00% 87 - GENERAL EXPENSES Total 35,088 35,900 35,900 45,900 27.86% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 57,319 60,396 60,396 68,650 13.67% 881005 - IT ISF REPLACEMENT CHARGE 9,652 9,815 9,815 9,815 0.00%881010 - WORKERS' COMP ISF MISC 12,832 685 685 4,546 563.26% 881012 - GENERAL LIABILITY INSURANCE 19,409 10,513 10,513 10,094 -3.99%881013 - UNINSURED CLAIMS CHARGE 15,074 16,554 16,554 15,565 -5.98% 881014 - ANNUAL OPEB CHARGE 31,446 27,288 27,288 27,931 2.36%88 - INTERNAL SVC CHARGE Total 145,731 125,251 125,251 136,600 9.06% 01010005 - CITY CLERK ADMIN Total 1,047,961 1,140,760 1,175,310 1,186,331 3.99% 01010101 - ELECTIONS81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 151,710 125,000 340,000 5,000 -96.00%81 - CONTRACT SERVICES Total 151,710 125,000 340,000 5,000 -96.00% 01010101 - ELECTIONS Total 151,710 125,000 340,000 5,000 -96.00% Grand Total 1,199,672 1,265,760 1,515,310 1,191,331 -5.88% 66 67 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01005005 - CITY COUNCIL ADMIN 71 - SPECIAL PAYS 715006 - COUNCIL ALLOWANCES 133,399 136,084 136,084 147,248 8.20% 71 - SPECIAL PAYS Total 133,399 136,084 136,084 147,248 8.20% 72 - BENEFITS 721002 - CAFETERIA ALLOWANCE PT 79,474 157,416 157,416 157,584 0.11% 722001 - PENSION EE NORMAL COST MISC 6,067 8,846 8,846 11,329 28.08% 723002 - PENSION ER NORMAL COST MISC 9,199 13,078 13,078 15,735 20.32% 723004 - RETIREMENT PART TIME/TEMP 1,476 1,342 1,342 1,342 0.00% 724001 - PENSION EE CONTRIB MISC (6,112) (17,691) (17,691) (16,833) -4.85% 725001 - PENSION UAL REQUIRED MISC 24,292 31,273 31,025 31,273 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 9,575 9,905 16,141 9,905 0.00% 727004 - RHS $2.50 CONTRIBUTION - 9,828 9,828 9,828 0.00% 727016 - MEDICARE FRINGES 1,778 4,256 4,256 4,407 3.56% 727019 - SURVIVOR BENEFIT 289 - - - 72 - BENEFITS Total 126,037 218,253 224,240 224,571 2.90% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 800 106,345 106,345 106,345 0.00% 81 - CONTRACT SERVICES Total 800 106,345 106,345 106,345 0.00% 82 - GRANT OPERATING 821006 - CITY GRANTS 55,550 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 40,550 45,000 45,000 45,000 0.00%82 - GRANT OPERATING Total 146,100 155,000 155,000 155,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 140 4,000 4,000 4,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 761 30,000 30,000 25,000 -16.67% 841054 - FIREWORKS 42,000 45,000 45,000 50,000 11.11% 84 - SUPPLIES & MATERIALS Total 42,900 79,000 79,000 79,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT - 150 150 150 0.00%85 - MAINTENANCE & REPAIR Total - 150 150 150 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 12,255 15,000 15,000 15,000 0.00% 861003 - TRAINING - 750 750 750 0.00%86 - TRAVEL & TRAINING Total 12,255 15,750 15,750 15,750 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 1,703 4,000 4,000 4,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 165 1,000 1,000 1,000 0.00% 871004 - PUBLICATIONS & DUES NOC 74,361 90,000 90,000 90,000 0.00% 871008 - DIST 1 DISCRETIONARY GRNT 5,988 6,000 6,000 6,000 0.00% 871009 - DIST 2 DISCRETIONARY GRNT - 6,000 6,000 6,000 0.00% 871010 - DIST 3 DISCRETIONARY GRNT 6,000 6,000 6,000 6,000 0.00%871011 - DIST 4 DISCRETIONARY GRNT 5,900 6,000 6,000 6,000 0.00% 871012 - DIST 5 DISCRETIONARY GRNT 3,588 6,000 6,000 6,000 0.00% 871013 - DIST 6 DISCRETIONARY GRNT 6,000 6,000 6,000 6,000 0.00% 871014 - DIST 7 DISCRETIONARY GRNT 3,087 6,000 6,000 6,000 0.00% 87 - GENERAL EXPENSES Total 106,791 137,000 137,000 137,000 0.00% CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 68 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE 881010 - WORKERS' COMP ISF MISC 5,068 4,798 4,798 5,304 10.54% 881012 - GENERAL LIABILITY INSURANCE 7,531 3,192 3,192 3,065 -3.99% 881013 - UNINSURED CLAIMS CHARGE 4,719 53,483 53,483 50,286 -5.98%88 - INTERNAL SVC CHARGE Total 17,318 61,472 61,472 58,654 -4.59% 90 - CAPITAL EXPENDITURES 911039 - OFFICE FURNITURE/FIXTURES - 500 500 500 0.00% 90 - CAPITAL EXPENDITURES Total - 500 500 500 0.00% 01005005 - CITY COUNCIL ADMIN Total 585,602 909,554 915,541 924,218 1.61% Grand Total 585,602 909,554 915,541 924,218 1.61% 69 THIS PAGE IS LEFT INTENTIONALLY BLANK 70 71 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 21.50 24.00 25.00 Part-Time (FTE)1.80 1.00 1.00 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total PayAdministrative Assistant to the Assistant City Man 1.00 1.00 100,085 - 37,757 137,842 1.00 1.00 216,188 - 61,200 277,388 Assistant City Manager 0.00 1.00 274,260 - 67,441 341,702 1.00 1.00 330,620 - 113,037 443,657 Deputy City Manager 1.00 0.00 - - - - 1.00 1.00 109,923 - 39,191 149,114 Homeless Services Manager 0.00 1.00 161,725 - 45,064 206,790 1.00 1.00 100,957 - 36,059 137,016 IT Analyst 1.00 1.00 117,484 - 39,366 156,850 1.00 1.00 116,837 - 39,159 155,996 IT Analyst 1.00 1.00 96,859 - 34,528 131,387 0.00 1.00 96,859 - 35,569 132,428 IT Analyst - Senior 1.00 1.00 135,381 - 40,169 175,550 1.00 1.00 103,979 - 36,420 140,398 IT Analyst - Senior 1.00 1.00 137,671 - 42,036 179,707 1.00 1.00 137,671 - 41,867 179,538 IT Analyst - Senior 1.00 1.00 137,671 4,620 42,452 184,743 1.00 1.00 197,420 - 49,326 246,747 IT Supervisor 1.00 1.00 156,019 - 44,669 200,688 1.00 1.00 172,841 - 46,782 219,623 IT Technician 1.00 1.00 82,218 - 34,010 116,229 1.00 1.00 75,995 900 33,154 110,049 IT Technician - Senior 1.00 1.00 82,493 1,800 35,106 119,399 0.50 0.50 49,340 - 30,787 80,127 Library Services Manager 1.00 0.00 - - - - 1.00 1.00 97,167 - 35,606 132,774 Management Fellow 0.50 0.50 27,877 - 26,292 54,169 1.00 1.00 178,926 - 45,368 224,294 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total PayIntern0.50 0.50 20,083 - 1,044 21,128 0.50 0.50 28,147 - 1,464 29,610 3,542,695 7,320 1,134,925 4,684,940 IT Technician - PT IT Analyst - Senior IT Analyst - Senior IT Manager IT Supervisor IT Technician CITY MANAGER PERSONNEL Assistant City Manager City Manager Executive Assistant to the City Manager IT Analyst IT Analyst IT Analyst IT Technician - Senior Management Analyst Public Information Manager 72 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01020001 - CITY MANAGER AIRPORT ISSUES81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 135,620 350,000 357,095 250,000 -28.57%81 - CONTRACT SERVICES Total 135,620 350,000 357,095 250,000 -28.57% 01020001 - CITY MANAGER AIRPORT ISSUES Total 135,620 350,000 357,095 250,000 -28.57% 01020005 - CITY MANAGER ADMIN70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 699,058 913,929 862,398 1,018,990 11.50% 711003 - SALARIES PART TIME 63,056 19,217 19,397 20,083 4.51%70 - REGULAR SALARIES Total 762,114 933,146 881,795 1,039,073 11.35% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 90,459 134,928 126,270 146,328 8.45%721002 - CAFETERIA ALLOWANCE PT 7,822 7,800 7,800 7,800 0.00% 722001 - PENSION EE NORMAL COST MISC 70,717 76,712 73,525 91,928 19.84%723002 - PENSION ER NORMAL COST MISC 66,354 78,083 73,039 100,000 28.07% 723004 - RETIREMENT PART TIME/TEMP - 721 727 753 4.51%724001 - PENSION EE CONTRIB MISC (107,102) (118,811) (107,548) (119,309) 0.42% 725001 - PENSION UAL REQUIRED MISC 217,201 210,029 208,359 210,029 0.00%725003 - PENSION UAL DISCRETIONARY MISC 85,609 66,520 108,400 66,520 0.00% 727001 - CAR ALLOWANCE 10,843 13,200 13,200 13,200 0.00% 727003 - CELL PHONE STIPEND 3,888 3,840 3,471 5,280 37.50%727004 - RHS $2.50 CONTRIBUTION 6,218 5,952 5,952 14,268 139.72% 727005 - HYBRID CONTRIB DEPT DIRECTOR - 1,200 1,200 1,200 0.00%727012 - LIFE INSURANCE 424 750 710 683 -9.00% 727013 - EMP ASSISTANCE PROGRAM 80 120 112 130 8.33%727016 - MEDICARE FRINGES 11,699 15,487 14,636 17,456 12.72% 727017 - PARS DC 401A 15,009 - - - 727019 - SURVIVOR BENEFIT 346 - - - 727020 - DEFERRED COMP CITY CONTRIB 12,694 19,500 19,500 41,566 113.16% 728003 - COMPENSATED ABSENCES 28,693 31,988 31,988 35,665 11.50%72 - BENEFITS Total 520,954 548,020 581,341 633,498 15.60% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 1,200 1,200 1,200 0.00%74 - OTHER PAYS Total - 1,200 1,200 1,200 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 14,587 154,000 154,000 199,000 29.22%811027 - SERVICES CITY PRINT CONTRACT 837 500 500 500 0.00%81 - CONTRACT SERVICES Total 15,425 154,500 154,500 199,500 29.13% 83 - UTILITIES 831001 - TELECOMM DATALINES 684 750 750 750 0.00%83 - UTILITIES Total 684 750 750 750 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,397 3,000 3,000 3,000 0.00%841049 - III PROGRAM 375 5,000 5,000 5,000 0.00% 84 - SUPPLIES & MATERIALS Total 2,772 8,000 8,000 8,000 0.00% CITY MANAGER SUMMARY BY ACCOUNT DETAIL 73 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT - 650 650 650 0.00% 851013 - PRINTER MAINT/SUPPLIES - 900 900 900 0.00%85 - MAINTENANCE & REPAIR Total - 1,550 1,550 1,550 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 20,013 15,000 15,000 15,000 0.00% 861003 - TRAINING 445 750 750 750 0.00%86 - TRAVEL & TRAINING Total 20,458 15,750 15,750 15,750 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 902 5,000 5,000 5,000 0.00%871004 - PUBLICATIONS & DUES NOC 4,293 7,500 7,500 7,500 0.00% 87 - GENERAL EXPENSES Total 5,195 12,500 12,500 12,500 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 53,901 54,478 54,478 61,431 12.76% 881005 - IT ISF REPLACEMENT CHARGE 21,645 21,116 21,116 21,116 0.00%881010 - WORKERS' COMP ISF MISC 16,485 6,268 6,268 6,310 0.68% 881012 - GENERAL LIABILITY INSURANCE 32,935 37,942 37,942 33,227 -12.43%881013 - UNINSURED CLAIMS CHARGE 24,338 14,337 14,337 11,704 -18.36% 881014 - ANNUAL OPEB CHARGE 50,822 42,994 42,994 51,348 19.43%88 - INTERNAL SVC CHARGE Total 200,125 177,134 177,134 185,136 4.52% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT - 500 500 500 0.00%90 - CAPITAL EXPENDITURES Total - 500 500 500 0.00% 01020005 - CITY MANAGER ADMIN Total 1,533,727 1,853,050 1,835,021 2,097,457 13.19% 01020201 - CITY MGR PUBLIC INFO OFFICE70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 204,702 258,155 260,582 316,056 22.43%70 - REGULAR SALARIES Total 204,702 258,155 260,582 316,056 22.43% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 11,647 33,732 33,732 33,768 0.11%722001 - PENSION EE NORMAL COST MISC 10,771 17,606 17,771 24,760 40.64% 723002 - PENSION ER NORMAL COST MISC 18,784 24,809 25,042 34,389 38.62%724001 - PENSION EE CONTRIB MISC (20,106) (33,560) (32,909) (36,788) 9.62%725001 - PENSION UAL REQUIRED MISC 32,725 59,326 58,854 59,326 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 12,898 18,790 30,619 18,790 0.00%727001 - CAR ALLOWANCE 1,306 2,400 2,400 2,400 0.00% 727003 - CELL PHONE STIPEND 1,224 960 960 1,440 50.00%727004 - RHS $2.50 CONTRIBUTION 536 3,588 3,588 3,588 0.00% 727012 - LIFE INSURANCE 136 210 210 158 -25.00%727013 - EMP ASSISTANCE PROGRAM 25 40 40 30 -25.00% 727016 - MEDICARE FRINGES 3,090 4,232 4,272 5,128 21.16%727019 - SURVIVOR BENEFIT 58 - - - 727020 - DEFERRED COMP CITY CONTRIB - - - 2,743 728003 - COMPENSATED ABSENCES 8,376 9,035 9,035 11,062 22.43%72 - BENEFITS Total 81,471 141,168 153,615 160,793 13.90% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 2,000 - - - 74 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 73 - LUMP SUM PAYS Total 2,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 1,200 1,200 1,200 0.00%74 - OTHER PAYS Total - 1,200 1,200 1,200 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 133,617 175,000 175,000 200,000 14.29% 81 - CONTRACT SERVICES Total 133,617 175,000 175,000 200,000 14.29% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 418 2,000 2,000 2,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 1,397 2,000 2,000 2,000 0.00%84 - SUPPLIES & MATERIALS Total 1,816 4,000 4,000 4,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 11,033 14,915 14,915 14,915 0.00%85 - MAINTENANCE & REPAIR Total 11,033 14,915 14,915 14,915 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 2,106 3,000 3,000 3,000 0.00%861003 - TRAINING - 1,500 1,500 1,500 0.00%86 - TRAVEL & TRAINING Total 2,106 4,500 4,500 4,500 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 163 2,500 2,500 2,500 0.00%871004 - PUBLICATIONS & DUES NOC 394 1,500 1,500 1,500 0.00% 871041 - NBTV OPERATIONS/PROGRAM 119,864 150,000 150,000 150,000 0.00%87 - GENERAL EXPENSES Total 120,421 154,000 154,000 154,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 16,758 12,817 12,817 14,472 12.92%881005 - IT ISF REPLACEMENT CHARGE 6,871 5,028 5,028 5,028 0.00% 881010 - WORKERS' COMP ISF MISC 4,813 1,586 1,586 1,511 -4.76%881012 - GENERAL LIABILITY INSURANCE 9,615 9,239 9,239 8,978 -2.82%881013 - UNINSURED CLAIMS CHARGE 7,105 3,491 3,491 3,162 -9.41% 881014 - ANNUAL OPEB CHARGE 12,228 13,442 13,442 14,438 7.41%88 - INTERNAL SVC CHARGE Total 57,390 45,602 45,602 47,589 4.36% 90 - CAPITAL EXPENDITURES911055 - PEG EQUIPMENT 15,852 20,000 21,899 20,000 0.00%90 - CAPITAL EXPENDITURES Total 15,852 20,000 21,899 20,000 0.00% 01020201 - CITY MGR PUBLIC INFO OFFICE Total 630,407 818,540 835,313 923,053 12.77% 01020202 - CITY MGR ECONOMIC DEVELOPMENT81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - 50,000 50,000 50,000 0.00%81 - CONTRACT SERVICES Total - 50,000 50,000 50,000 0.00% 82 - GRANT OPERATING821015 - COMMUNITY SUPPORT - 108,485 98,485 50,000 -53.91% 821017 - SIGNATURE EVENT SUPPORT 246,000 255,000 255,000 255,000 0.00%82 - GRANT OPERATING Total 246,000 363,485 353,485 305,000 -16.09% 84 - SUPPLIES & MATERIALS 75 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 841046 - SPECIAL DEPT EXPENSE NOC - 10,000 10,000 10,000 0.00%84 - SUPPLIES & MATERIALS Total - 10,000 10,000 10,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 2,250 2,250 2,250 0.00%861003 - TRAINING - 750 750 750 0.00% 86 - TRAVEL & TRAINING Total - 3,000 3,000 3,000 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 35 1,500 1,500 1,500 0.00% 871004 - PUBLICATIONS & DUES NOC 125 1,500 1,500 1,500 0.00%87 - GENERAL EXPENSES Total 160 3,000 3,000 3,000 0.00% 01020202 - CITY MGR ECONOMIC DEVELOPMENT Total 246,160 429,485 419,485 371,000 -13.62% 0102041 - CITY MGR OUTREACH SERVICES70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 150,047 153,282 154,722 161,725 5.51%70 - REGULAR SALARIES Total 150,047 153,282 154,722 161,725 5.51% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,452 22,488 22,488 22,512 0.11%722001 - PENSION EE NORMAL COST MISC 14,430 15,972 16,122 16,952 6.13% 723002 - PENSION ER NORMAL COST MISC 10,637 11,021 11,125 13,129 19.12%724001 - PENSION EE CONTRIB MISC (18,003) (19,927) (19,540) (18,709) -6.11% 725001 - PENSION UAL REQUIRED MISC - 35,226 34,945 35,226 0.00%725003 - PENSION UAL DISCRETIONARY MISC - 11,157 18,181 11,157 0.00%727003 - CELL PHONE STIPEND 960 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,790 1,828 1,828 1,750 -4.27%727012 - LIFE INSURANCE 105 105 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 20 20 20 20 0.00%727016 - MEDICARE FRINGES 2,113 2,549 2,573 2,685 5.36% 728003 - COMPENSATED ABSENCES 5,208 5,365 5,365 5,660 5.51%72 - BENEFITS Total 39,711 86,763 94,171 91,447 5.40% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 165,810 1,200,000 1,200,000 1,203,372 0.28%841060 - OTHER AGENCY FEES 919,837 1,060,800 1,060,800 1,582,016 49.13% 81 - CONTRACT SERVICES Total 1,085,647 2,260,800 2,260,800 2,785,388 23.20% 84 - SUPPLIES & MATERIALS841071 - HOMELESS ASSISTANCE 52,236 20,000 20,000 50,000 150.00% 84 - SUPPLIES & MATERIALS Total 52,236 20,000 20,000 50,000 150.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE - 8,755 8,755 9,859 12.61% 881005 - IT ISF REPLACEMENT CHARGE - 3,352 3,352 3,352 0.00%881010 - WORKERS' COMP ISF MISC - - - 982 881012 - GENERAL LIABILITY INSURANCE - - - 5,381 881013 - UNINSURED CLAIMS CHARGE - - - 1,895 881014 - ANNUAL OPEB CHARGE - 7,981 7,981 8,492 6.40%88 - INTERNAL SVC CHARGE Total - 20,088 20,088 29,960 49.14% 76 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 0102041 - CITY MGR OUTREACH SERVICES Total 1,329,641 2,540,933 2,549,781 3,118,520 22.73% 0102099 - CITY MANAGER COST APPLIED 87 - GENERAL EXPENSES871039 - COST APPLIED ALLOCATION (610,270) - - - 87 - GENERAL EXPENSES Total (610,270) - - - 0102099 - CITY MANAGER COST APPLIED Total (610,270) - - - 16620 - AMERICAN RESCUE PLAN ACT82 - GRANT OPERATING821004 - GRANT EXPENSES 116,629 - 50,009 - 82 - GRANT OPERATING Total 116,629 - 50,009 - 87 - GENERAL EXPENSES871034 - ADMINISTRATIVE 5,913 - - - 87 - GENERAL EXPENSES Total 5,913 - - - 16620 - AMERICAN RESCUE PLAN ACT Total 122,543 - 50,009 - 76420203 - CITY MGR INFORMTN TECHNOLOGY 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 1,596,920 1,800,595 1,817,520 1,997,695 10.95% 711003 - SALARIES PART TIME 15,227 24,168 24,395 28,147 16.46%70 - REGULAR SALARIES Total 1,612,147 1,824,763 1,841,915 2,025,841 11.02% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 6,609 6,420 6,480 7,320 14.02%71 - SPECIAL PAYS Total 6,609 6,420 6,480 7,320 14.02% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 304,892 348,564 348,564 382,704 9.79%722001 - PENSION EE NORMAL COST MISC 135,961 152,001 153,429 182,958 20.37% 723002 - PENSION ER NORMAL COST MISC 133,622 151,454 152,877 190,176 25.57%723004 - RETIREMENT PART TIME/TEMP 571 906 915 1,056 16.46% 724001 - PENSION EE CONTRIB MISC (201,583) (234,077) (229,247) (232,074) -0.86%725001 - PENSION UAL REQUIRED MISC 381,616 413,793 410,502 413,793 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 80,634 131,056 134,348 131,056 0.00%727003 - CELL PHONE STIPEND 10,765 9,180 9,180 13,020 41.83%727004 - RHS $2.50 CONTRIBUTION 24,087 20,038 20,038 17,820 -11.07% 727012 - LIFE INSURANCE 1,477 1,680 1,680 1,785 6.25%727013 - EMP ASSISTANCE PROGRAM 279 320 320 340 6.25% 727016 - MEDICARE FRINGES 25,724 31,606 31,903 35,219 11.43%727019 - SURVIVOR BENEFIT 808 - - - 728003 - COMPENSATED ABSENCES 62,356 63,021 63,021 69,919 10.95%729015 - CONTRA PENSION EXP (GASB 68)(650,383) - - - 729016 - CONTRA OPEB EXP (GASB 75)(74,523) - - - 72 - BENEFITS Total 236,303 1,089,542 1,097,530 1,207,773 10.85% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 25,000 - - - 73 - LUMP SUM PAYS Total 25,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 16,758 22,881 22,881 22,881 0.00% 713009 - STAND BY PAY 10,160 10,300 10,300 10,300 0.00% 77 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 715005 - SALARY & BENEFIT SAVINGS - - - - 74 - OTHER PAYS Total 26,918 33,181 33,181 33,181 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 36,076 45,000 45,000 100,000 122.22%81 - CONTRACT SERVICES Total 36,076 45,000 45,000 100,000 122.22% 83 - UTILITIES 831001 - TELECOMM DATALINES 293,270 246,125 274,416 300,000 21.89%831002 - UTILITIES TELEPHONE 8,192 - - 15,000 83 - UTILITIES Total 301,462 246,125 274,416 315,000 27.98% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 1,333 3,000 3,000 3,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 24,099 22,000 22,000 22,000 0.00%841044 - TOOLS INSTRUMENTS ETC 423 - - - 84 - SUPPLIES & MATERIALS Total 25,854 25,000 25,000 25,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 1,127 1,500 1,500 1,500 0.00%851011 - MAINTENANCE COPIERS 41,608 75,000 75,000 75,000 0.00%851013 - PRINTER MAINT/SUPPLIES - 3,000 3,000 3,000 0.00%85 - MAINTENANCE & REPAIR Total 42,735 79,500 79,500 79,500 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,225 10,000 10,000 10,000 0.00%861003 - TRAINING 9,891 15,000 15,000 15,000 0.00%86 - TRAVEL & TRAINING Total 12,116 25,000 25,000 25,000 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 14 300 300 300 0.00% 871017 - SOFTWARE LICENSE RENEWAL 1,048,015 1,300,000 1,337,241 1,050,000 -19.23%871018 - HARDWARE MONITOR/PRINTER 705 - - - 871019 - NETWORK EQUIPMENT 2,062 - - - 871021 - HARDWARE MAINTENANCE 28,114 50,000 50,000 50,000 0.00%871070 - CYBER SECURITY - - - 250,000 87 - GENERAL EXPENSES Total 1,078,909 1,350,300 1,387,541 1,350,300 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 9,000 9,000 9,000 10,940 21.55%881003 - VEHICLE REPLACE ISF 4,509 7,124 7,124 7,252 1.79%881004 - IT ISF OPERATING CHARGE 125,485 130,603 130,603 148,261 13.52% 881005 - IT ISF REPLACEMENT CHARGE 53,253 53,628 53,628 53,628 0.00%881010 - WORKERS' COMP ISF MISC 35,826 5,358 5,358 15,641 191.93% 881012 - GENERAL LIABILITY INSURANCE 71,574 81,618 81,618 70,370 -13.78%881013 - UNINSURED CLAIMS CHARGE 52,892 - - - 881014 - ANNUAL OPEB CHARGE 110,343 93,757 93,757 100,906 7.63%881015 - OTHER INSURANCE ISF RATES - 126 126 126 0.00% 88 - INTERNAL SVC CHARGE Total 462,882 381,214 381,214 407,124 6.80% 90 - CAPITAL EXPENDITURES911002 - PC REPLACEMENT PROGRAM 194 - - - 911003 - SOFTWARE LICENSES 3,902 - - - 911004 - COMPUTER EQUIPMENT 129,542 100,000 102,571 100,000 0.00% 911027 - SOFTWARE LICENSE NEW 58,164 70,000 70,581 70,000 0.00%911039 - OFFICE FURNITURE/FIXTURES 590 3,000 3,000 3,000 0.00% 78 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 90 - CAPITAL EXPENDITURES Total 192,393 173,000 176,152 173,000 0.00% 76420203 - CITY MGR INFORMTN TECHNOLOGY Total 4,059,404 5,279,045 5,372,930 5,749,039 8.90% 7657650 - IT REPLACEMENT 87 - GENERAL EXPENSES871018 - HARDWARE MONITOR/PRINTER 3,421 - - - 871019 - NETWORK EQUIPMENT 59,176 60,000 60,000 60,000 0.00% 871020 - PC REPLACEMENT 281,388 175,352 175,352 190,000 8.35%87 - GENERAL EXPENSES Total 343,986 235,352 235,352 250,000 6.22% 90 - CAPITAL EXPENDITURES911005 - COPIER PURCHASES 51,626 88,000 88,000 88,000 0.00% 911020 - EQUIPMENT RENOVATION 243,363 200,000 297,821 200,000 0.00%911022 - MOBILE DATA COMPUTING 56,103 50,000 51,055 50,000 0.00%911027 - SOFTWARE LICENSE NEW 41,920 100,000 116,818 100,000 0.00% 911041 - DEPRECIATION EXPENSE 60,339 - - - 911042 - CAP AQUISTN EXP REVERSAL (279,742) - - - 911050 - ILS REPLACEMENT - - 206,547 - 90 - CAPITAL EXPENDITURES Total 173,608 438,000 760,240 438,000 0.00% 7657650 - IT REPLACEMENT Total 517,593 673,352 995,593 688,000 2.18% 7657651 - IT STRATEGIC ERP81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 67,388 - 525,801 - 81 - CONTRACT SERVICES Total 67,388 - 525,801 - 7657651 - IT STRATEGIC ERP Total 67,388 - 525,801 - 7657653 - IT STRATEGIC81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 23,979 80,000 92,021 80,000 0.00%81 - CONTRACT SERVICES Total 23,979 80,000 92,021 80,000 0.00% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.52,984 100,000 124,000 100,000 0.00% 90 - CAPITAL EXPENDITURES Total 52,984 100,000 124,000 100,000 0.00% 7657653 - IT STRATEGIC Total 76,963 180,000 216,021 180,000 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 315,306 - 171,944 - 81 - CONTRACT SERVICES Total 315,306 - 171,944 - 84 - SUPPLIES & MATERIALS 841046 - SPECIAL DEPT EXPENSE NOC 16,881 70,000 70,000 70,000 0.00% 84 - SUPPLIES & MATERIALS Total 16,881 70,000 70,000 70,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,596 - 46,150 - 86 - TRAVEL & TRAINING Total 4,596 - 46,150 - 79 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES - 183,496 283,295 183,496 0.00% 911027 - SOFTWARE LICENSE NEW 12,730 240,000 240,000 240,000 0.00% 90 - CAPITAL EXPENDITURES Total 12,730 423,496 523,295 423,496 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT Total 349,513 493,496 811,389 493,496 0.00% Grand Total 8,458,687 12,617,901 13,968,437 13,870,565 9.93% 80 " " 81 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 COMMUNITY DEVELOPMENT PERSONNEL FY 22 FY 23 FY 24 Full-Time 50.20 53.20 56.20 Part-Time (FTE)10.20 6.70 6.20 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 98,310 1,800 37,385 137,494 1.00 1.00 98,310 - 62,101 160,411 1.00 1.00 95,985 - 35,465 131,450 1.00 1.00 104,195 - 37,384 141,579 1.00 1.00 116,336 - 46,895 163,231 1.00 1.00 99,254 - 36,875 136,130 1.00 1.00 90,407 6,300 35,331 132,037 1.00 1.00 137,830 4,500 42,084 184,413 1.00 1.00 137,830 4,500 42,591 184,921 1.00 1.00 125,071 4,800 40,690 170,560 1.00 1.00 125,071 4,500 40,990 170,560 1.00 1.00 124,378 5,520 38,280 168,178 1.00 1.00 129,712 3,600 38,755 172,067 1.00 1.00 129,472 900 38,498 168,870 1.00 1.00 162,212 - 43,744 205,955 1.00 1.00 162,973 - 42,422 205,395 1.00 1.00 137,474 900 39,454 177,827 1.00 1.00 167,741 6,540 45,086 219,367 1.00 1.00 167,741 900 45,390 214,031 1.00 1.00 178,854 - 44,319 223,173 1.00 1.00 165,600 1,800 42,888 210,288 0.00 1.00 70,580 1,800 32,584 104,964 1.00 1.00 85,859 3,480 35,168 124,507 1.00 1.00 114,636 780 39,638 155,054 1.00 1.00 126,401 2,580 40,752 169,733 1.00 1.00 274,004 - 69,182 343,186 1.00 1.00 61,466 - 30,302 91,768 1.00 1.00 78,934 - 34,450 113,384 1.00 1.00 61,321 1,800 30,437 93,558 1.00 1.00 208,029 - 54,835 262,864 1.00 1.00 207,416 - 73,828 281,244 1.00 1.00 108,388 - 35,905 144,292 0.20 0.20 35,442 - 27,195 62,637 1.00 1.00 107,896 - 38,247 146,143 0.00 1.00 102,968 - 35,258 138,225 1.00 1.00 90,876 - 33,814 124,690 1.00 1.00 90,048 - 33,715 123,763 1.00 1.00 80,724 900 32,678 114,302 1.00 1.00 82,580 - 32,823 115,403 1.00 1.00 86,847 - 34,303 121,149 1.00 1.00 95,766 - 34,398 130,164 0.00 1.00 105,721 3,540 38,143 147,404 1.00 1.00 74,818 - 31,897 106,715 1.00 1.00 105,721 - 41,437 147,158 1.00 1.00 105,721 - 37,155 142,876 1.00 1.00 92,050 1,800 34,106 127,956 3.00 1.00 116,415 1,800 38,141 156,357 1.00 1.00 155,848 - 42,854 198,702 1.00 1.00 120,804 - 38,487 159,292 1.00 1.00 120,023 - 38,368 158,391 0.00 1.00 94,788 - 34,281 129,069 0.00 1.00 139,921 - 41,186 181,107 1.00 1.00 166,726 - 44,543 211,268 1.00 1.00 75,063 - 31,926 106,989 1.00 1.00 148,444 - 42,711 191,155 1.00 1.00 84,956 - 38,807 123,764 1.00 1.00 161,709 - 45,141 206,850 Administrative Assistant Permit Counter Supervisor Permit Technician II Code Enforcement Officer II Building Inspector - Senior Civil Engineer, Principal - Plan Check Civil Engineer - Plan Check Civil Engineer, Senior - Plan Check Civil Engineer - Principal Department Assistant Civil Engineer - Senior Code Enforcement Officer - Senior Code Enforcement SupervisorCommunity Development Director Deputy Community Development Director EMP Plans Examiner Building Inspector - Principal Code Enforcement Officer I Systems & Administration Manager Planning Technician Building Inspector II Real Property Administrator Records Specialist Planner - Assistant Fire Marshal Management Analyst Planner - Associate Planner - Principal Planner - Senior Planning Manager Building Inspector - Principal Building Inspector - Senior Administrative Assistant Building Inspector II Building Inspector II Building Inspector II Building Inspector II Civil Engineer - Plan CheckCivil Engineer - Plan Check Civil Engineer, Senior - Plan Check Civil Engineer, Senior - Plan Check Civil Engineer, Senior - Plan Check Department Assistant Department Assistant Deputy Community Development Director Permit Technician IIPermit Technician II Management Assistant Permit Technician II Permit Technician II Permit Technician II Planner - Assistant Planner - Assistant Planner - Assistant Planner - SeniorPlanner - SeniorPlanner - Senior 82 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 0.75 0.75 47,021 - 5,010 52,031 0.60 0.60 25,376 - 2,142 27,518 0.60 0.60 24,100 - 1,253 25,353 0.75 0.75 77,492 - 7,718 85,211 0.50 0.00 - - - - 3.50 3.50 155,817 - 14,201 170,018 7,123,469 65,040 2,305,644 9,494,152 Student Aide Code Enforcement Officer Trainee Intern Permit Technician II - PT Management Analyst - PT Intern 83 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01050005 - CDD ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 722,456 794,389 801,857 841,251 5.90%711003 - SALARIES PART TIME 95,074 136,847 137,930 155,817 13.86% 70 - REGULAR SALARIES Total 817,529 931,236 939,787 997,068 7.07% 71 - SPECIAL PAYS712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00%71 - SPECIAL PAYS Total 1,805 1,800 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 115,470 139,426 139,426 157,584 13.02%721002 - CAFETERIA ALLOWANCE PT 3,779 - - - 722001 - PENSION EE NORMAL COST MISC 69,926 74,097 74,794 94,662 27.75%723002 - PENSION ER NORMAL COST MISC 60,025 62,577 63,166 91,626 46.42%723004 - RETIREMENT PART TIME/TEMP 2,266 5,132 5,173 5,132 0.00% 724001 - PENSION EE CONTRIB MISC (94,527) (103,271) (101,247) (115,863) 12.19%725001 - PENSION UAL REQUIRED MISC 153,982 182,558 181,106 182,558 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 60,691 57,820 94,222 57,820 0.00%727001 - CAR ALLOWANCE 4,813 4,800 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 3,851 3,840 3,840 3,840 0.00%727004 - RHS $2.50 CONTRIBUTION 9,610 8,906 8,906 15,266 71.41%727012 - LIFE INSURANCE 610 735 735 735 0.00% 727013 - EMP ASSISTANCE PROGRAM 115 140 140 140 0.00%727016 - MEDICARE FRINGES 12,688 15,524 15,667 16,894 8.82% 727017 - PARS DC 401A 2,095 - - - 727019 - SURVIVOR BENEFIT 404 - - - 727020 - DEFERRED COMP CITY CONTRIB - - - 5,480 728003 - COMPENSATED ABSENCES 26,108 27,804 27,804 29,444 5.90% 72 - BENEFITS Total 431,908 480,088 518,530 550,117 14.59% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 10,400 - - - 73 - LUMP SUM PAYS Total 10,400 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 2,339 766 766 766 0.00% 74 - OTHER PAYS Total 2,339 766 766 766 0.00% 81 - CONTRACT SERVICES811027 - SERVICES CITY PRINT CONTRACT 35,913 40,000 40,000 40,000 0.00% 811048 - RECORDS MANAGEMENT CONTRACTS 34,907 40,000 40,000 40,000 0.00%81 - CONTRACT SERVICES Total 70,820 80,000 80,000 80,000 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 10,793 10,500 10,500 11,000 4.76%83 - UTILITIES Total 10,793 10,500 10,500 11,000 4.76% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 9,670 11,792 12,819 11,792 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 4,940 11,000 11,000 11,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 1,151 1,000 1,000 1,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 547 - - - 84 - SUPPLIES & MATERIALS Total 16,309 23,792 24,819 23,792 0.00% 85 - MAINTENANCE & REPAIR COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 84 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 851007 - AUTOMOTIVE FUEL/WASH 21,788 25,400 25,400 25,400 0.00% 851010 - MAINT & REPAIR EQUIPMENT - 1,000 1,000 1,000 0.00%85 - MAINTENANCE & REPAIR Total 21,788 26,400 26,400 26,400 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 8,934 17,000 17,000 17,000 0.00%861003 - TRAINING 11,687 30,000 30,000 30,000 0.00% 86 - TRAVEL & TRAINING Total 20,622 47,000 47,000 47,000 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 31,320 25,000 25,000 25,000 0.00% 871004 - PUBLICATIONS & DUES NOC 11,244 42,150 42,150 42,150 0.00%871006 - UNIFORM EXPENSE 6,635 7,000 7,000 7,000 0.00% 87 - GENERAL EXPENSES Total 49,199 74,150 74,150 74,150 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 112,857 99,423 99,423 110,167 10.81% 881005 - IT ISF REPLACEMENT CHARGE 49,364 48,645 48,645 48,645 0.00%881010 - WORKERS' COMP ISF MISC 11,672 7,567 7,567 7,412 -2.05% 881012 - GENERAL LIABILITY INSURANCE 20,835 28,469 28,469 33,873 18.98%881013 - UNINSURED CLAIMS CHARGE 23,297 23,756 23,756 22,956 -3.37% 881014 - ANNUAL OPEB CHARGE 45,715 41,364 41,364 43,865 6.05%88 - INTERNAL SVC CHARGE Total 263,739 249,224 249,224 266,918 7.10% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 17,250 16,325 21,395 16,325 0.00%911039 - OFFICE FURNITURE/FIXTURES 6,522 4,500 4,500 4,500 0.00% 90 - CAPITAL EXPENDITURES Total 23,771 20,825 25,895 20,825 0.00% 01050005 - CDD ADMIN Total 1,741,023 1,945,782 1,998,872 2,099,836 7.92% 0105041 - INSPECTIONS 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 936,181 1,112,568 1,123,026 1,184,840 6.50% 711003 - SALARIES PART TIME 129,695 122,056 122,056 122,056 0.00%70 - REGULAR SALARIES Total 1,065,876 1,234,623 1,245,082 1,306,896 5.85% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 18,793 21,000 21,197 22,800 8.57%712006 - BILINGUAL PAY 455 900 900 1,800 100.00% 71 - SPECIAL PAYS Total 19,248 21,900 22,097 24,600 12.33% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 169,342 224,880 224,880 247,632 10.12% 722001 - PENSION EE NORMAL COST MISC 84,993 80,192 80,946 102,066 27.28% 723002 - PENSION ER NORMAL COST MISC 93,228 102,765 103,731 122,825 19.52% 723004 - RETIREMENT PART TIME/TEMP - 4,004 4,042 4,004 0.00% 724001 - PENSION EE CONTRIB MISC (142,932) (144,634) (141,608) (139,872) -3.29% 725001 - PENSION UAL REQUIRED MISC 264,784 255,678 253,645 255,678 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 104,365 80,978 131,960 80,978 0.00% 727001 - CAR ALLOWANCE 910 1,800 1,800 1,800 0.00% 727003 - CELL PHONE STIPEND 6,836 5,880 5,880 6,840 16.33% 727004 - RHS $2.50 CONTRIBUTION 7,283 12,804 12,804 22,708 77.36% 727012 - LIFE INSURANCE 919 1,170 1,170 1,155 -1.28% 727013 - EMP ASSISTANCE PROGRAM 172 200 200 220 10.00% 85 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 727016 - MEDICARE FRINGES 17,113 19,698 19,883 21,227 7.76% 727019 - SURVIVOR BENEFIT 635 - - - 728003 - COMPENSATED ABSENCES 34,029 35,203 35,203 41,469 17.80% 72 - BENEFITS Total 641,677 680,618 734,534 768,730 12.95% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 17,000 - - - 73 - LUMP SUM PAYS Total 17,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 48,033 23,563 23,563 23,563 0.00% 74 - OTHER PAYS Total 48,033 23,563 23,563 23,563 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 40,500 40,000 40,000 58,345 45.86% 881003 - VEHICLE REPLACE ISF 20,684 25,640 25,640 35,467 38.33% 881004 - IT ISF OPERATING CHARGE 117,843 101,563 101,563 113,192 11.45% 881005 - IT ISF REPLACEMENT CHARGE 54,065 52,657 52,657 52,657 0.00% 881010 - WORKERS' COMP ISF MISC 15,196 7,265 7,265 7,663 5.47% 881012 - GENERAL LIABILITY INSURANCE 27,125 61,144 61,144 67,761 10.82% 881013 - UNINSURED CLAIMS CHARGE 30,331 33,135 33,135 31,834 -3.93% 881014 - ANNUAL OPEB CHARGE 62,177 52,372 52,372 62,214 18.79% 881015 - OTHER INSURANCE ISF RATES - 1,871 1,871 1,871 0.00% 88 - INTERNAL SVC CHARGE Total 367,921 375,647 375,647 431,004 14.74% 0105041 - INSPECTIONS Total 2,159,755 2,336,351 2,400,923 2,554,792 9.35% 0105042 - PLAN CHECKS/PERMITS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,810,444 2,220,567 2,241,441 2,419,968 8.98% 711003 - SALARIES PART TIME 115,500 71,576 72,249 25,376 -64.55% 70 - REGULAR SALARIES Total 1,925,943 2,292,144 2,313,690 2,445,344 6.68% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 20,224 19,860 20,047 17,400 -12.39% 712006 - BILINGUAL PAY 3,640 3,600 3,600 7,200 100.00% 71 - SPECIAL PAYS Total 23,864 23,460 23,647 24,600 4.86% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 322,842 404,784 404,784 450,240 11.23% 721002 - CAFETERIA ALLOWANCE PT 5 - - - 722001 - PENSION EE NORMAL COST MISC 142,843 171,491 173,103 202,774 18.24% 723002 - PENSION ER NORMAL COST MISC 160,796 197,108 198,961 254,018 28.87% 723004 - RETIREMENT PART TIME/TEMP 778 2,684 2,709 2,684 0.00% 724001 - PENSION EE CONTRIB MISC (228,439) (288,674) (282,684) (284,106) -1.58% 725001 - PENSION UAL REQUIRED MISC 432,641 510,307 506,248 510,307 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 170,524 161,624 263,379 161,624 0.00% 727001 - CAR ALLOWANCE 910 1,800 1,800 1,800 0.00% 727003 - CELL PHONE STIPEND 1,811 3,000 3,000 540 -82.00% 727004 - RHS $2.50 CONTRIBUTION 28,107 17,866 17,866 11,704 -34.49% 727012 - LIFE INSURANCE 1,647 1,995 1,995 2,100 5.26% 727013 - EMP ASSISTANCE PROGRAM 309 380 380 400 5.26% 727016 - MEDICARE FRINGES 32,420 39,393 39,764 42,351 7.51% 727019 - SURVIVOR BENEFIT 866 - - - 86 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 728003 - COMPENSATED ABSENCES 76,926 77,720 77,720 84,699 8.98% 72 - BENEFITS Total 1,144,986 1,301,479 1,409,024 1,441,135 10.73% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 31,000 - - - 73 - LUMP SUM PAYS Total 31,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 188,459 73,967 73,967 73,967 0.00% 74 - OTHER PAYS Total 188,459 73,967 73,967 73,967 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 561,905 525,000 577,493 525,000 0.00% 81 - CONTRACT SERVICES Total 561,905 525,000 577,493 525,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 174,910 184,229 184,229 205,384 11.48% 881005 - IT ISF REPLACEMENT CHARGE 80,393 95,786 95,786 95,786 0.00% 881010 - WORKERS' COMP ISF MISC 34,374 13,226 13,226 15,013 13.51% 881012 - GENERAL LIABILITY INSURANCE 61,359 78,308 78,308 88,428 12.92% 881013 - UNINSURED CLAIMS CHARGE 68,610 65,343 65,343 59,928 -8.29% 881014 - ANNUAL OPEB CHARGE 132,159 115,625 115,625 124,299 7.50% 88 - INTERNAL SVC CHARGE Total 551,805 552,519 552,519 588,837 6.57% 0105042 - PLAN CHECKS/PERMITS Total 4,427,962 4,768,568 4,950,339 5,098,884 6.93% 01050501 - PLANNING70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,387,743 1,627,354 1,642,651 1,698,715 4.39% 711003 - SALARIES PART TIME 166,419 23,060 23,277 24,100 4.51% 70 - REGULAR SALARIES Total 1,554,162 1,650,414 1,665,928 1,722,815 4.39% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - 238 238 238 0.00% 712006 - BILINGUAL PAY 1,425 1,800 1,800 5,400 200.00% 71 - SPECIAL PAYS Total 1,425 2,038 2,038 5,638 176.64% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 262,077 337,320 337,320 337,680 0.11% 721002 - CAFETERIA ALLOWANCE PT 7,822 7,800 7,800 7,800 0.00% 722001 - PENSION EE NORMAL COST MISC 125,144 134,025 135,285 153,177 14.29% 723002 - PENSION ER NORMAL COST MISC 129,831 139,723 141,036 162,757 16.49% 723004 - RETIREMENT PART TIME/TEMP 24 3,082 3,111 904 -70.68% 724001 - PENSION EE CONTRIB MISC (194,046) (211,556) (207,215) (196,498) -7.12% 725001 - PENSION UAL REQUIRED MISC 351,524 373,981 371,006 373,981 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 138,552 118,447 193,019 118,447 0.00% 727001 - CAR ALLOWANCE 3,610 3,600 3,600 3,600 0.00% 727003 - CELL PHONE STIPEND 963 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 16,349 12,050 12,050 17,276 43.37% 727012 - LIFE INSURANCE 1,313 1,590 1,590 1,575 -0.94% 727013 - EMP ASSISTANCE PROGRAM 246 260 260 300 15.38% 727015 - UNEMPLOYMENT EXPENSE 1,513 - - - 727016 - MEDICARE FRINGES 24,338 28,822 29,093 30,022 4.16% 727019 - SURVIVOR BENEFIT 635 - - - 87 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 728003 - COMPENSATED ABSENCES 49,936 54,888 54,888 59,455 8.32% 72 - BENEFITS Total 919,830 1,004,992 1,083,803 1,071,436 6.61% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 26,000 - - - 73 - LUMP SUM PAYS Total 26,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 12,360 18,621 18,621 18,621 0.00% 74 - OTHER PAYS Total 12,360 18,621 18,621 18,621 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 277,377 290,000 354,487 290,000 0.00% 81 - CONTRACT SERVICES Total 277,377 290,000 354,487 290,000 0.00% 84 - SUPPLIES & MATERIALS 841064 - CDD BOARDS & COMMITTEES 9,215 14,280 14,280 14,280 0.00% 84 - SUPPLIES & MATERIALS Total 9,215 14,280 14,280 14,280 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 5,208 - - - 86 - TRAVEL & TRAINING Total 5,208 - - - 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 63,867 47,000 47,000 47,000 0.00% 871040 - OC RECORDING EXPENSE 318 600 600 600 0.00% 87 - GENERAL EXPENSES Total 64,185 47,600 47,600 47,600 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 129,052 150,586 150,586 167,864 11.47% 881005 - IT ISF REPLACEMENT CHARGE 59,237 78,234 78,234 78,234 0.00% 881010 - WORKERS' COMP ISF MISC 22,326 10,787 10,787 11,937 10.67% 881012 - GENERAL LIABILITY INSURANCE 39,851 54,738 54,738 64,112 17.13% 881013 - UNINSURED CLAIMS CHARGE 44,561 45,675 45,675 43,449 -4.87% 881014 - ANNUAL OPEB CHARGE 91,608 78,330 78,330 90,046 14.96% 88 - INTERNAL SVC CHARGE Total 386,635 418,349 418,349 455,642 8.91% 01050501 - PLANNING Total 3,256,396 3,446,294 3,605,106 3,626,032 5.22% 01050503 - CODE ENFORCEMENT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 284,504 303,595 370,126 397,476 30.92% 711003 - SALARIES PART TIME 33,100 42,857 43,260 47,021 9.72% 70 - REGULAR SALARIES Total 317,604 346,452 413,387 444,498 28.30% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - 100 100 100 0.00% 712004 - CERTIFICATION PAY 2,609 2,700 2,725 5,040 86.67% 712006 - BILINGUAL PAY 1,805 1,800 1,800 3,600 100.00% 71 - SPECIAL PAYS Total 4,414 4,600 4,625 8,740 90.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 67,550 67,464 84,330 90,048 33.48% 722001 - PENSION EE NORMAL COST MISC 29,276 31,324 35,758 42,013 34.12% 88 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 723002 - PENSION ER NORMAL COST MISC 26,197 27,858 34,239 42,582 52.85% 723004 - RETIREMENT PART TIME/TEMP - 1,607 1,622 1,607 0.00% 724001 - PENSION EE CONTRIB MISC (42,109) (45,039) (52,375) (52,615) 16.82% 725001 - PENSION UAL REQUIRED MISC 96,624 79,618 78,985 79,618 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 38,085 25,217 41,092 25,217 0.00% 727003 - CELL PHONE STIPEND 2,612 2,460 2,460 4,380 78.05% 727004 - RHS $2.50 CONTRIBUTION 3,458 4,584 4,584 4,392 -4.19% 727012 - LIFE INSURANCE 315 315 394 420 33.33% 727013 - EMP ASSISTANCE PROGRAM 59 60 76 80 33.33% 727016 - MEDICARE FRINGES 6,240 6,041 7,266 7,940 31.43% 727019 - SURVIVOR BENEFIT 231 - - - 728003 - COMPENSATED ABSENCES 9,915 10,626 12,855 13,912 30.92% 72 - BENEFITS Total 238,453 212,135 251,285 259,593 22.37% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 77,440 9,941 9,941 9,941 0.00% 74 - OTHER PAYS Total 77,440 9,941 9,941 9,941 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 57,964 155,760 69,744 69,744 -55.22% 81 - CONTRACT SERVICES Total 57,964 155,760 69,744 69,744 -55.22% 84 - SUPPLIES & MATERIALS 841002 - VOLUNTEER PROGRAMS 233 500 500 500 0.00% 84 - SUPPLIES & MATERIALS Total 233 500 500 500 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 16,500 16,500 16,500 20,056 21.55% 881003 - VEHICLE REPLACE ISF 9,969 13,102 13,102 12,410 -5.29% 881004 - IT ISF OPERATING CHARGE 38,865 36,679 36,679 40,832 11.32% 881005 - IT ISF REPLACEMENT CHARGE 17,630 18,806 18,806 18,806 0.00% 881010 - WORKERS' COMP ISF MISC 4,000 2,591 2,591 3,624 39.85% 881012 - GENERAL LIABILITY INSURANCE 7,139 20,853 20,853 22,046 5.72% 881013 - UNINSURED CLAIMS CHARGE 7,983 10,246 10,246 9,305 -9.18% 881014 - ANNUAL OPEB CHARGE 24,292 15,808 15,808 20,871 32.02% 881015 - OTHER INSURANCE ISF RATES - 748 748 748 0.00% 88 - INTERNAL SVC CHARGE Total 126,378 135,334 135,334 148,698 9.87% 01050503 - CODE ENFORCEMENT Total 828,486 864,723 884,817 941,714 8.90% 01050504 - BUILDING 86 - TRAVEL & TRAINING 861008 - CASP CERTIFICATION & TRAINING 650 20,000 20,000 20,000 0.00% 86 - TRAVEL & TRAINING Total 650 20,000 20,000 20,000 0.00% 01050504 - BUILDING Total 650 20,000 20,000 20,000 0.00% 01050505 - REAL PROPERTY GEN FUND70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 118,372 136,581 137,865 251,411 84.07% 89 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 711003 - SALARIES PART TIME 53,090 63,554 64,152 77,492 21.93% 70 - REGULAR SALARIES Total 171,462 200,135 202,016 328,903 64.34% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,517 22,488 22,488 45,024 100.21% 722001 - PENSION EE NORMAL COST MISC 15,242 18,363 18,535 29,492 60.61% 723002 - PENSION ER NORMAL COST MISC 13,757 15,928 16,077 31,422 97.28% 723004 - RETIREMENT PART TIME/TEMP - 2,383 2,406 2,383 0.00% 724001 - PENSION EE CONTRIB MISC (22,282) (26,018) (25,513) (37,886) 45.62% 725001 - PENSION UAL REQUIRED MISC 44,107 45,993 45,627 45,993 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 17,384 14,567 23,738 14,567 0.00% 727003 - CELL PHONE STIPEND 476 540 540 540 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,506 1,516 1,516 2,616 72.56% 727012 - LIFE INSURANCE 105 105 105 210 100.00% 727013 - EMP ASSISTANCE PROGRAM 20 20 20 40 100.00% 727016 - MEDICARE FRINGES 2,539 3,228 3,258 5,430 68.21% 727019 - SURVIVOR BENEFIT 115 - - - 728003 - COMPENSATED ABSENCES 4,549 4,780 4,780 8,799 84.07% 72 - BENEFITS Total 100,035 103,893 113,578 148,630 43.06% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 1,687 - - - 74 - OTHER PAYS Total 1,687 - - - 81 - CONTRACT SERVICES 811001 - PROPERTY MANAGEMENT 1,000 1,000 1,000 1,000 0.00% 811002 - LEASING EXPENSES 568 3,000 3,000 3,000 0.00% 811003 - TITLE SEARCH FEES - 2,500 2,500 2,500 0.00% 811008 - SERVICES PROFESSIONAL 9,010 22,050 35,090 22,050 0.00% 811017 - SERVICES CONTRACT - 1,500 1,500 1,500 0.00% 811055 - AFFORDABLE HOUSING ACTIVITIES - 6,000 6,000 6,000 0.00% 81 - CONTRACT SERVICES Total 10,578 36,050 49,090 36,050 0.00% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 2,143 2,000 2,000 2,357 17.85% 831004 - UTILITIES ELECTRICITY 7,739 12,875 12,875 12,875 0.00% 831005 - UTILITIES WATER 470 956 956 956 0.00% 83 - UTILITIES Total 10,351 15,831 15,831 16,188 2.26% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING 5,373 5,000 5,000 5,000 0.00% 851066 - SEWER USE FEE/PROP TAX 40,267 5,979 5,979 8,000 33.80% 851072 - SEWER FEES: FIXED + USE - 80 80 80 0.00% 85 - MAINTENANCE & REPAIR Total 45,640 11,059 11,059 13,080 18.27% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 3,897 4,000 4,000 4,000 0.00% 87 - GENERAL EXPENSES Total 3,897 4,000 4,000 4,000 0.00% 88 - INTERNAL SVC CHARGE 90 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 881004 - IT ISF OPERATING CHARGE 18,484 17,454 17,454 19,392 11.11% 881005 - IT ISF REPLACEMENT CHARGE 8,227 8,776 8,776 8,776 0.00% 881010 - WORKERS' COMP ISF MISC 1,945 1,210 1,210 1,339 10.66% 881012 - GENERAL LIABILITY INSURANCE 3,472 6,248 6,248 7,284 16.59% 881013 - UNINSURED CLAIMS CHARGE 3,883 5,213 5,213 4,936 -5.31% 881014 - ANNUAL OPEB CHARGE 7,962 7,112 7,112 7,795 9.60% 88 - INTERNAL SVC CHARGE Total 43,974 46,013 46,013 49,522 7.63% 01050505 - REAL PROPERTY GEN FUND Total 389,624 416,981 441,587 596,373 43.02% 10050505 - REAL PROPERTY TIDELANDS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - - 7,500 - 81 - CONTRACT SERVICES Total - - 7,500 - 83 - UTILITIES 831002 - UTILITIES TELEPHONE 415 550 550 550 0.00% 831004 - UTILITIES ELECTRICITY 1,540 1,500 1,500 1,500 0.00% 83 - UTILITIES Total 1,955 2,050 2,050 2,050 0.00% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING 852 - - - 851066 - SEWER USE FEE/PROP TAX 179 - - 200 85 - MAINTENANCE & REPAIR Total 1,031 - - 200 87 - GENERAL EXPENSES 871005 - ALARM MONITORING 557 - - - 87 - GENERAL EXPENSES Total 557 - - - 10050505 - REAL PROPERTY TIDELANDS Total 3,543 2,050 9,550 2,250 9.76% 12050502 - CDBG 82 - GRANT OPERATING 821004 - GRANT EXPENSES 57,500 48,495 773,046 48,495 0.00% 82 - GRANT OPERATING Total 57,500 48,495 773,046 48,495 0.00% 87 - GENERAL EXPENSES 871034 - ADMINISTRATIVE 81,395 65,195 90,180 65,195 0.00% 871035 - FAIR HOUSING 12,000 12,000 12,000 12,000 0.00% 871036 - SOCIAL SERVICE PROVIDERS 57,896 57,896 60,766 57,896 0.00% 87 - GENERAL EXPENSES Total 151,291 135,091 162,946 135,091 0.00% 12050502 - CDBG Total 208,791 183,586 935,992 183,586 0.00% Grand Total 13,016,229 13,984,335 15,247,187 15,123,468 8.15% 91 THIS PAGE IS LEFT INTENTIONALLY BLANK 92 , 93 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 33.00 35.00 34.00 Part-Time (FTE)4.55 3.05 3.05 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 81,856 - 38,137 119,993 1.00 1.00 122,529 - 38,875 161,404 1.00 1.00 108,931 - 37,356 146,286 1.00 1.00 78,193 - 32,300 110,493 1.00 1.00 91,375 - 33,874 125,249 1.00 1.00 90,938 - 33,821 124,760 2.00 1.00 146,748 - 40,485 187,234 1.00 1.00 94,925 1,800 36,017 132,742 1.00 1.00 92,187 - 33,971 126,157 1.00 1.00 107,899 - 35,847 143,745 1.00 1.00 58,311 - 29,926 88,237 1.00 1.00 201,435 - 48,056 249,491 1.00 1.00 267,983 - 66,566 334,549 1.00 1.00 164,800 - 44,131 208,930 1.00 1.00 156,930 - 42,742 199,672 1.00 1.00 50,178 - 28,955 79,133 0.50 0.50 33,541 - 26,968 60,509 1.00 1.00 82,904 - 35,080 117,985 1.00 1.00 60,452 1,800 30,333 92,586 1.00 1.00 82,904 1,800 34,738 119,443 1.00 1.00 68,771 - 36,425 105,196 1.00 1.00 64,782 - 30,698 95,480 1.00 1.00 82,904 - 34,222 117,127 1.00 1.00 85,698 - 34,816 120,514 1.00 1.00 96,087 - 36,186 132,273 1.00 1.00 79,229 - 32,423 111,652 1.00 1.00 96,087 - 36,628 132,715 1.00 1.00 78,895 - 32,383 111,278 1.00 1.00 96,087 - 36,134 132,221 1.00 1.00 100,417 - 34,953 135,370 0.50 0.50 27,877 - 26,292 54,169 1.00 1.00 133,428 - 39,936 173,363 1.00 1.00 90,672 - 36,661 127,333 1.00 1.00 117,792 - 44,828 162,620 1.00 1.00 193,086 - 49,095 242,181 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 2.35 2.35 162,945 - 13,753 176,697 0.70 0.70 52,911 - 15,416 68,327 3,802,686 5,400 1,319,026 5,127,112 Fiscal Specialist Fiscal Clerk - Senior Fiscal Clerk - Senior Fiscal SpecialistFiscal SpecialistFiscal Specialist Fiscal Clerk, Senior - PT Fiscal Specialist - PT Finance Director/City Treasurer FINANCE PERSONNEL AccountantAccountant - Senior Administrative Assistant (Confidential) Budget Analyst Budget Analyst - Senior Buyer Buyer - Senior Deputy Finance Director Revenue Auditor Department Assistant Revenue Manager Purchasing and Contracts Administrator Payroll Coordinator Accountant - Senior Budget Analyst Fiscal Specialist Finance Manager Finance Manager Buyer Fiscal Clerk - Senior Fiscal Clerk - Senior Fiscal Clerk - Senior Fiscal Clerk - Senior Management Fellow Fiscal Clerk Fiscal Clerk - Senior Management Assistant Fiscal Specialist 94 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01030005 - FINANCE ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 632,065 734,025 740,925 780,547 6.34%711003 - SALARIES PART TIME 669 37,156 37,156 37,156 0.00% 70 - REGULAR SALARIES Total 632,733 771,181 778,081 817,704 6.03% 71 - SPECIAL PAYS712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00%71 - SPECIAL PAYS Total 1,805 1,800 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 89,511 123,684 123,684 135,072 9.21%722001 - PENSION EE NORMAL COST MISC 50,407 52,582 53,076 60,934 15.88%723002 - PENSION ER NORMAL COST MISC 57,129 68,311 68,953 84,631 23.89% 724001 - PENSION EE CONTRIB MISC (82,202) (95,423) (93,569) (90,536) -5.12%725001 - PENSION UAL REQUIRED MISC 136,357 168,686 167,344 168,686 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 53,745 53,426 87,062 53,426 0.00%727001 - CAR ALLOWANCE 4,813 4,800 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 2,741 1,920 1,920 1,920 0.00%727004 - RHS $2.50 CONTRIBUTION 2,479 1,646 1,646 1,646 0.00% 727012 - LIFE INSURANCE 455 630 630 630 0.00% 727013 - EMP ASSISTANCE PROGRAM 85 120 120 120 0.00%727016 - MEDICARE FRINGES 9,449 12,437 12,554 13,374 7.54% 727017 - PARS DC 401A 2,106 - - - 727019 - SURVIVOR BENEFIT 231 - - - 727020 - DEFERRED COMP CITY CONTRIB - - - 5,360 728003 - COMPENSATED ABSENCES 24,314 25,691 25,691 27,319 6.34% 72 - BENEFITS Total 351,620 418,509 453,911 467,382 11.68% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 37 600 600 600 0.00% 74 - OTHER PAYS Total 37 600 600 600 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL - 1,200 - 1,200 0.00% 811008 - SERVICES PROFESSIONAL 199,981 199,925 208,857 229,925 15.01%811027 - SERVICES CITY PRINT CONTRACT 3,255 3,000 3,000 3,000 0.00% 81 - CONTRACT SERVICES Total 203,236 204,125 211,857 234,125 14.70% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 9,787 10,550 15,050 10,454 -0.91% 841046 - SPECIAL DEPT EXPENSE NOC 153 - - - 84 - SUPPLIES & MATERIALS Total 9,940 10,550 15,050 10,454 -0.91% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - 550 550 550 0.00%851010 - MAINT & REPAIR EQUIPMENT 1,750 1,500 1,500 1,500 0.00% 851013 - PRINTER MAINT/SUPPLIES 1,113 1,000 1,000 1,000 0.00%851037 - MAINT & REPAIR NOC - 5,000 1,200 5,000 0.00% 85 - MAINTENANCE & REPAIR Total 2,863 8,050 4,250 8,050 0.00% 86 - TRAVEL & TRAINING FINANCE SUMMARY BY ACCOUNT DETAIL 95 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 861001 - TRAVEL & MEETINGS NOC 1,722 5,500 5,500 5,500 0.00% 861003 - TRAINING 1,482 3,500 3,500 3,500 0.00%86 - TRAVEL & TRAINING Total 3,204 9,000 9,000 9,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 2,481 1,000 1,000 1,000 0.00%871004 - PUBLICATIONS & DUES NOC 1,222 2,750 2,750 2,750 0.00% 871006 - UNIFORM EXPENSE - 200 200 200 0.00%871017 - SOFTWARE LICENSE RENEWAL 699 750 750 750 0.00%87 - GENERAL EXPENSES Total 4,401 4,700 4,700 4,700 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 4,000 4,000 4,000 4,862 21.55% 881003 - VEHICLE REPLACE ISF 2,226 3,263 3,263 2,773 -15.02%881004 - IT ISF OPERATING CHARGE 51,639 55,749 55,749 62,889 12.81% 881005 - IT ISF REPLACEMENT CHARGE 14,301 13,922 13,922 13,922 0.00%881010 - WORKERS' COMP ISF MISC 11,492 4,273 4,273 4,850 13.48%881012 - GENERAL LIABILITY INSURANCE 17,369 13,731 13,731 23,064 67.97% 881013 - UNINSURED CLAIMS CHARGE 17,551 1,445 1,445 1,380 -4.48%881014 - ANNUAL OPEB CHARGE 37,148 38,221 38,221 41,870 9.55% 881015 - OTHER INSURANCE ISF RATES - 63 63 63 0.00%88 - INTERNAL SVC CHARGE Total 155,725 134,667 134,667 155,673 15.60% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 435 3,500 3,500 3,500 0.00%911027 - SOFTWARE LICENSE NEW - 1,000 1,000 1,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES - 500 500 500 0.00%90 - CAPITAL EXPENDITURES Total 435 5,000 5,000 5,000 0.00% 01030005 - FINANCE ADMIN Total 1,372,001 1,568,183 1,618,917 1,714,488 9.33% 01030301 - BUDGET70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 860,636 647,719 653,022 429,916 -33.63%711003 - SALARIES PART TIME 31,578 - - - 70 - REGULAR SALARIES Total 892,213 647,719 653,022 429,916 -33.63% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 501 540 540 540 0.00% 71 - SPECIAL PAYS Total 501 540 540 540 0.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 159,675 112,440 112,440 90,048 -19.91% 721002 - CAFETERIA ALLOWANCE PT 4,243 - - - 722001 - PENSION EE NORMAL COST MISC 63,270 42,102 42,446 33,424 -20.61% 723002 - PENSION ER NORMAL COST MISC 79,510 62,246 62,755 46,422 -25.42%724001 - PENSION EE CONTRIB MISC (104,261) (84,203) (82,781) (49,661) -41.02% 725001 - PENSION UAL REQUIRED MISC 240,591 148,852 147,668 148,852 0.00%725003 - PENSION UAL DISCRETIONARY MISC 94,829 47,144 76,825 47,144 0.00%727003 - CELL PHONE STIPEND 2,889 1,920 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 3,001 2,678 2,678 1,830 -31.67%727012 - LIFE INSURANCE 980 525 525 420 -20.00% 727013 - EMP ASSISTANCE PROGRAM 184 100 100 80 -20.00%727016 - MEDICARE FRINGES 13,698 11,101 11,193 7,567 -31.83% 727019 - SURVIVOR BENEFIT 173 - - - 728003 - COMPENSATED ABSENCES 37,037 22,670 22,670 15,047 -33.63% 96 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS Total 595,819 367,574 398,440 343,094 -6.66% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 18,000 - - - 73 - LUMP SUM PAYS Total 18,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 20,479 5,439 5,439 10,439 91.94%74 - OTHER PAYS Total 20,479 5,439 5,439 10,439 91.94% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 40,171 - - - 811027 - SERVICES CITY PRINT CONTRACT 1,593 5,800 5,800 5,800 0.00% 81 - CONTRACT SERVICES Total 41,764 5,800 5,800 5,800 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 491 474 474 474 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS 1,790 - - - 841015 - SPECIAL DEPT SUPPLIES NOC 90 375 375 375 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 1,304 3,125 3,125 3,125 0.00%84 - SUPPLIES & MATERIALS Total 3,675 3,974 3,974 3,974 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - 125 125 125 0.00%85 - MAINTENANCE & REPAIR Total - 125 125 125 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 3,938 3,750 3,750 3,750 0.00% 861003 - TRAINING 3,430 5,000 5,000 5,000 0.00%86 - TRAVEL & TRAINING Total 7,368 8,750 8,750 8,750 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 6,921 2,737 2,737 2,737 0.00%871004 - PUBLICATIONS & DUES NOC 619 600 600 600 0.00%871006 - UNIFORM EXPENSE - 202 202 202 0.00% 871017 - SOFTWARE LICENSE RENEWAL - 1,500 1,500 1,500 0.00%871018 - HARDWARE MONITOR/PRINTER 371 - - - 87 - GENERAL EXPENSES Total 7,911 5,039 5,039 5,039 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 1,500 1,500 1,500 1,823 21.55%881003 - VEHICLE REPLACE ISF 1,538 6,024 6,024 5,458 -9.38%881004 - IT ISF OPERATING CHARGE 115,269 69,933 69,933 80,683 15.37% 881005 - IT ISF REPLACEMENT CHARGE 34,322 10,709 10,709 10,709 0.00%881010 - WORKERS' COMP ISF MISC 21,168 10,298 10,298 3,615 -64.89% 881012 - GENERAL LIABILITY INSURANCE 31,995 21,146 21,146 20,057 -5.15%881013 - UNINSURED CLAIMS CHARGE 32,329 2,370 2,370 1,183 -50.10% 881014 - ANNUAL OPEB CHARGE 63,573 31,286 31,286 22,574 -27.85%881015 - OTHER INSURANCE ISF RATES - 63 63 63 0.00%88 - INTERNAL SVC CHARGE Total 301,695 153,328 153,328 146,166 -4.67% 01030301 - BUDGET Total 1,889,425 1,198,288 1,234,457 953,843 -20.40% 01030302 - ACCOUNTING70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 488,082 661,616 667,835 707,489 6.93% 97 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 70 - REGULAR SALARIES Total 488,082 661,616 667,835 707,489 6.93% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 102,752 157,416 157,416 157,584 0.11%722001 - PENSION EE NORMAL COST MISC 37,094 48,965 49,425 59,176 20.85% 723002 - PENSION ER NORMAL COST MISC 44,309 59,902 60,465 71,638 19.59%724001 - PENSION EE CONTRIB MISC (64,064) (86,010) (84,257) (81,361) -5.40% 725001 - PENSION UAL REQUIRED MISC 123,920 152,045 150,836 152,045 0.00%725003 - PENSION UAL DISCRETIONARY MISC 48,843 48,156 78,474 48,156 0.00%727003 - CELL PHONE STIPEND - 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 4,338 4,392 4,392 11,178 154.51%727012 - LIFE INSURANCE 525 735 735 735 0.00% 727013 - EMP ASSISTANCE PROGRAM 98 140 140 140 0.00%727016 - MEDICARE FRINGES 7,678 11,876 11,988 12,544 5.62% 727019 - SURVIVOR BENEFIT 346 - - - 728003 - COMPENSATED ABSENCES 19,619 23,157 23,157 24,762 6.93% 72 - BENEFITS Total 325,460 421,733 453,729 457,557 8.49% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 10,000 - - - 73 - LUMP SUM PAYS Total 10,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 8,906 12,437 12,437 12,437 0.00%74 - OTHER PAYS Total 8,906 12,437 12,437 12,437 0.00% 81 - CONTRACT SERVICES811006 - SERVICES ACCOUNTING 37,155 42,000 47,000 42,000 0.00% 811007 - SERVICES AUDIT 53,620 55,000 55,000 55,000 0.00%811008 - SERVICES PROFESSIONAL - 13,676 13,676 13,000 -4.94% 811027 - SERVICES CITY PRINT CONTRACT 1,634 2,000 2,000 2,000 0.00%81 - CONTRACT SERVICES Total 92,409 112,676 117,676 112,000 -0.60% 84 - SUPPLIES & MATERIALS 841012 - SUPPLIES CHECKS/INVOICES/FORMS - 4,600 4,600 4,600 0.00%84 - SUPPLIES & MATERIALS Total - 4,600 4,600 4,600 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 3,750 3,750 3,750 0.00%861003 - TRAINING 2,529 3,000 3,000 3,000 0.00% 86 - TRAVEL & TRAINING Total 2,529 6,750 6,750 6,750 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 52 1,582 1,582 1,582 0.00% 871004 - PUBLICATIONS & DUES NOC 2,041 2,700 2,700 2,700 0.00%871017 - SOFTWARE LICENSE RENEWAL 70 1,000 1,000 1,000 0.00% 87 - GENERAL EXPENSES Total 2,163 5,282 5,282 5,282 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 48,408 67,038 67,038 75,521 12.65% 881005 - IT ISF REPLACEMENT CHARGE 14,301 14,993 14,993 14,993 0.00%881010 - WORKERS' COMP ISF MISC 11,213 4,121 4,121 5,931 43.91% 881012 - GENERAL LIABILITY INSURANCE 16,948 9,506 9,506 19,290 102.92%881013 - UNINSURED CLAIMS CHARGE 17,126 1,186 1,186 1,269 7.03% 881014 - ANNUAL OPEB CHARGE 35,874 34,450 34,450 37,882 9.96%88 - INTERNAL SVC CHARGE Total 143,870 131,294 131,294 154,884 17.97% 98 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 90 - CAPITAL EXPENDITURES911004 - COMPUTER EQUIPMENT 213 800 800 800 0.00%90 - CAPITAL EXPENDITURES Total 213 800 800 800 0.00% 01030302 - ACCOUNTING Total 1,073,633 1,357,188 1,400,404 1,461,801 7.71% 01030304 - PURCHASING70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS - 465,153 469,526 511,342 9.93%711003 - SALARIES PART TIME - 74,520 74,520 60,520 -18.79% 70 - REGULAR SALARIES Total - 539,673 544,045 571,862 5.96% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY - 540 540 540 0.00%712006 - BILINGUAL PAY - - - 1,800 71 - SPECIAL PAYS Total - 540 540 2,340 333.33% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT - 112,440 112,440 112,560 0.11% 722001 - PENSION EE NORMAL COST MISC - 40,954 41,339 47,497 15.98%723002 - PENSION ER NORMAL COST MISC - 38,084 38,442 47,560 24.88%723004 - RETIREMENT PART TIME/TEMP - 2,794 2,821 2,794 0.00% 724001 - PENSION EE CONTRIB MISC (1,284) (60,470) (59,268) (59,122) -2.23%725001 - PENSION UAL REQUIRED MISC - 106,897 106,046 106,897 0.00% 725003 - PENSION UAL DISCRETIONARY MISC - 33,856 55,171 33,856 0.00%727003 - CELL PHONE STIPEND - 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION - 2,296 2,296 3,786 64.90%727012 - LIFE INSURANCE - 525 525 525 0.00%727013 - EMP ASSISTANCE PROGRAM - 80 80 100 25.00% 727016 - MEDICARE FRINGES - 8,383 8,462 9,087 8.39%727019 - SURVIVOR BENEFIT 173 - - - 728003 - COMPENSATED ABSENCES - 16,280 16,280 17,897 9.93%72 - BENEFITS Total (1,111) 303,079 325,594 324,398 7.03% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME - - - 9,000 74 - OTHER PAYS Total - - - 9,000 84 - SUPPLIES & MATERIALS 841012 - SUPPLIES CHECKS/INVOICES/FORMS - 250 250 250 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 199 25 25 3,025 12000.00% 841046 - SPECIAL DEPT EXPENSE NOC - 550 550 550 0.00%84 - SUPPLIES & MATERIALS Total 199 825 825 3,825 363.64% 86 - TRAVEL & TRAINING 861003 - TRAINING - 1,600 1,600 1,600 0.00%86 - TRAVEL & TRAINING Total - 1,600 1,600 1,600 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP - 300 300 300 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC - 3,000 3,000 - -100.00% 871004 - PUBLICATIONS & DUES NOC - 400 400 400 0.00%87 - GENERAL EXPENSES Total - 3,700 3,700 700 -81.08% 88 - INTERNAL SVC CHARGE 99 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 881004 - IT ISF OPERATING CHARGE - 45,930 45,930 51,989 13.19% 881005 - IT ISF REPLACEMENT CHARGE - 10,709 10,709 10,709 0.00%881010 - WORKERS' COMP ISF MISC - - - 4,271 881012 - GENERAL LIABILITY INSURANCE - - - 14,845 881013 - UNINSURED CLAIMS CHARGE - - - 977 881014 - ANNUAL OPEB CHARGE - 20,340 20,340 26,850 32.00% 88 - INTERNAL SVC CHARGE Total - 76,979 76,979 109,640 42.43% 01030304 - PURCHASING Total (913) 926,396 953,284 1,023,364 10.47% 0103031 - REVENUE SERVICES 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 980,174 1,083,987 1,094,177 1,157,535 6.78% 711003 - SALARIES PART TIME 122,385 170,718 172,323 215,856 26.44%70 - REGULAR SALARIES Total 1,102,559 1,254,705 1,266,500 1,373,391 9.46% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 202 1,020 1,020 1,020 0.00%712006 - BILINGUAL PAY 2,146 1,800 1,800 3,600 100.00% 71 - SPECIAL PAYS Total 2,348 2,820 2,820 4,620 63.83% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 229,300 281,100 281,100 292,656 4.11% 722001 - PENSION EE NORMAL COST MISC 107,154 107,781 108,794 124,071 15.11%723002 - PENSION ER NORMAL COST MISC 91,291 102,472 103,435 130,712 27.56% 723004 - RETIREMENT PART TIME/TEMP - 6,402 6,462 6,402 0.00%724001 - PENSION EE CONTRIB MISC (152,319) (160,966) (157,740) (158,464) -1.55% 725001 - PENSION UAL REQUIRED MISC 296,873 284,549 282,286 284,549 0.00%725003 - PENSION UAL DISCRETIONARY MISC 117,012 90,122 146,861 90,122 0.00%727003 - CELL PHONE STIPEND 963 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 13,030 11,670 11,670 34,760 197.86%727012 - LIFE INSURANCE 1,204 1,313 1,313 1,365 4.00% 727013 - EMP ASSISTANCE PROGRAM 228 240 240 260 8.33%727016 - MEDICARE FRINGES 17,503 22,269 22,479 24,224 8.78% 727019 - SURVIVOR BENEFIT 751 - - - 728003 - COMPENSATED ABSENCES 37,231 37,940 37,940 40,514 6.78% 72 - BENEFITS Total 760,220 785,852 845,799 872,130 10.98% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 22,000 - - - 73 - LUMP SUM PAYS Total 22,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 985 7,803 7,803 7,803 0.00%74 - OTHER PAYS Total 985 7,803 7,803 7,803 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 1,250 2,500 2,500 2,500 0.00% 811007 - SERVICES AUDIT 1,688 16,000 16,000 16,000 0.00%811008 - SERVICES PROFESSIONAL 342,979 304,735 343,497 256,557 -15.81% 81 - CONTRACT SERVICES Total 345,916 323,235 361,997 275,057 -14.91% 83 - UTILITIES831001 - TELECOMM DATALINES 760 750 750 800 6.67% 83 - UTILITIES Total 760 750 750 800 6.67% 100 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 280 500 500 500 0.00%85 - MAINTENANCE & REPAIR Total 280 500 500 500 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 5,250 5,250 5,250 0.00%861003 - TRAINING 1,297 5,250 5,250 5,250 0.00% 86 - TRAVEL & TRAINING Total 1,297 10,500 10,500 10,500 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 1,515 500 500 500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 32,847 38,030 38,030 38,030 0.00%871004 - PUBLICATIONS & DUES NOC 1,140 2,490 2,490 2,490 0.00% 871006 - UNIFORM EXPENSE 105 140 140 140 0.00%87 - GENERAL EXPENSES Total 35,607 41,160 41,160 41,160 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 4,000 4,000 4,862 21.55%881003 - VEHICLE REPLACE ISF 1,902 3,263 3,263 2,773 -15.02% 881004 - IT ISF OPERATING CHARGE 149,178 132,449 132,449 150,081 13.31%881005 - IT ISF REPLACEMENT CHARGE 44,476 31,163 31,163 31,163 0.00% 881010 - WORKERS' COMP ISF MISC 23,553 11,519 11,519 12,956 12.48%881012 - GENERAL LIABILITY INSURANCE 35,599 23,309 23,309 38,187 63.83%881013 - UNINSURED CLAIMS CHARGE 35,972 2,640 2,640 2,375 -10.02% 881014 - ANNUAL OPEB CHARGE 74,462 54,724 54,724 60,780 11.07%881015 - OTHER INSURANCE ISF RATES - 63 63 63 0.00% 88 - INTERNAL SVC CHARGE Total 369,141 263,130 263,130 303,240 15.24% 90 - CAPITAL EXPENDITURES911001 - OFFICE EQUIPMENT - 3,100 3,100 3,100 0.00% 911004 - COMPUTER EQUIPMENT - 2,000 2,000 2,000 0.00%90 - CAPITAL EXPENDITURES Total - 5,100 5,100 5,100 0.00% 0103031 - REVENUE SERVICES Total 2,641,113 2,695,555 2,806,058 2,894,301 7.37% 0103032 - PARKING LOTS & METERS81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 247,425 297,560 324,763 297,560 0.00%811030 - PARKING METER CONTRACT 1,323,211 1,480,595 2,101,490 1,480,595 0.00% 81 - CONTRACT SERVICES Total 1,570,636 1,778,155 2,426,253 1,778,155 0.00% 83 - UTILITIES831002 - UTILITIES TELEPHONE 732 900 900 900 0.00% 831004 - UTILITIES ELECTRICITY 5,117 7,200 7,200 7,200 0.00%83 - UTILITIES Total 5,849 8,100 8,100 8,100 0.00% 84 - SUPPLIES & MATERIALS841012 - SUPPLIES CHECKS/INVOICES/FORMS 7,178 7,000 7,000 7,000 0.00%84 - SUPPLIES & MATERIALS Total 7,178 7,000 7,000 7,000 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 20,500 20,500 20,500 15,194 -25.88% 881003 - VEHICLE REPLACE ISF 21,469 11,293 11,293 7,804 -30.90%881006 - PARKING EQUIP CONTRIB 400,000 400,000 400,000 400,000 0.00%881012 - GENERAL LIABILITY INSURANCE - 10,717 10,717 10,394 -3.01% 881015 - OTHER INSURANCE ISF RATES - 935 935 935 0.00% 101 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE Total 441,969 443,446 443,446 434,327 -2.06% 0103032 - PARKING LOTS & METERS Total 2,025,631 2,236,701 2,884,799 2,227,582 -0.41% 0103099 - ADMIN SERVICES COST APPLIED 87 - GENERAL EXPENSES 871039 - COST APPLIED ALLOCATION (936,043) - - - 87 - GENERAL EXPENSES Total (936,043) - - - 0103099 - ADMIN SERVICES COST APPLIED Total (936,043) - - - Grand Total 8,064,848 9,982,311 10,897,918 10,275,379 2.94% 102 103 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 143.80 143.80 151.80 Part-Time (FTE)42.56 42.56 40.96 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 98,606 - 34,737 133,343 1.00 1.00 138,726 - 40,991 179,717 1.00 1.00 172,669 - 62,860 235,530 1.00 1.00 62,696 - 63,913 126,609 1.00 1.00 78,711 - 33,488 112,199 1.00 1.00 181,992 - 47,536 229,528 1.00 1.00 244,362 - 80,824 325,187 1.00 1.00 140,193 19,348 64,966 224,507 1.00 1.00 140,193 16,626 64,607 221,426 1.00 1.00 140,193 15,426 64,224 219,843 1.00 1.00 195,171 10,220 75,665 281,056 1.00 1.00 142,982 16,779 62,325 222,086 1.00 1.00 142,982 21,788 63,714 228,484 1.00 1.00 136,068 15,563 60,442 212,074 1.00 1.00 145,126 - 85,963 231,089 1.00 1.00 139,638 13,687 60,861 214,185 1.00 1.00 136,068 - 84,193 220,261 1.00 1.00 133,520 - 84,038 217,558 1.00 1.00 111,960 10,871 56,885 179,716 1.00 1.00 142,982 13,617 61,805 218,404 1.00 1.00 145,126 - 86,327 231,453 1.00 1.00 142,982 20,426 63,119 226,526 1.00 1.00 145,125 20,426 90,137 255,688 1.00 1.00 142,982 10,894 61,160 215,036 1.00 1.00 142,982 15,417 62,380 220,778 1.00 1.00 142,982 16,341 60,518 219,841 1.00 1.00 142,982 12,256 61,418 216,655 1.00 1.00 142,883 - 86,188 229,071 1.00 1.00 145,126 - 86,587 231,713 1.00 1.00 142,982 14,979 62,193 220,153 1.00 1.00 142,982 10,213 60,797 213,992 1.00 1.00 156,004 13,174 91,516 260,695 1.00 1.00 142,982 21,788 63,506 228,276 1.00 1.00 145,126 - 85,859 230,985 1.00 1.00 142,982 21,788 63,454 228,224 1.00 1.00 142,982 13,687 61,610 218,278 1.00 1.00 142,982 21,788 61,548 226,318 1.00 1.00 142,982 14,979 62,401 220,361 1.00 1.00 142,982 13,617 61,727 218,326 1.00 1.00 142,982 13,617 61,675 218,274 1.00 1.00 153,699 21,957 65,732 241,388 1.00 1.00 142,982 - 59,152 202,134 1.00 1.00 263,583 - 96,085 359,669 1.00 1.00 121,780 4,059 54,804 180,643 1.00 1.00 121,780 9,858 56,083 187,721 1.00 1.00 121,780 15,657 60,356 197,793 1.00 1.00 123,815 - 56,228 180,044 1.00 1.00 121,780 13,918 57,345 193,042 1.00 1.00 121,780 14,558 57,518 193,855 1.00 1.00 121,780 12,758 56,943 191,481 1.00 1.00 121,780 10,438 56,219 188,437 1.00 1.00 121,780 10,438 56,219 188,437 1.00 1.00 115,656 6,074 56,649 178,379 1.00 1.00 121,780 6,379 55,503 183,662 1.00 1.00 121,780 7,539 55,748 185,067 1.00 1.00 121,780 11,598 56,620 189,998 1.00 1.00 121,780 13,398 57,116 192,294 1.00 1.00 99,028 - 35,725 134,753 1.00 1.00 99,028 - 35,725 134,753 1.00 1.00 121,780 11,598 56,594 189,972 FIRE PERSONNEL Administrative Assistant to the Fire ChiefAdministrative Manager Department Assistant EMS Division Chief Assistant Chief - Lifeguard Operations Fire Chief Fire Captain EMS (7.5%) Fire Captain OPS (7.5%) Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 HoursFire Engineer 112 HoursFire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Department Assistant Fire Captain 112 Hours Fire Assistant Chief Fire Battalion Chief 112 Hours Fire Battalion Chief 80 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Battalion Chief 112 Hours Fire Battalion Chief 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 HoursFire Captain 112 HoursFire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 Hours Fire Captain 112 HoursFire Captain 112 Hours Fire Captain 112 HoursFire Captain 112 Hours Fire Captain 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours 104 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 121,780 9,858 56,005 187,643 1.00 1.00 99,028 - 35,725 134,753 1.00 1.00 121,780 11,598 56,906 190,284 1.00 1.00 121,780 13,398 56,960 192,138 1.00 1.00 121,780 8,119 55,910 185,808 1.00 1.00 121,780 13,398 57,038 192,216 1.00 1.00 121,780 11,598 56,698 190,076 1.00 1.00 121,780 11,819 56,714 190,312 1.00 1.00 121,780 11,598 56,464 189,842 1.00 1.00 115,656 - 52,457 168,113 1.00 1.00 118,450 15,657 56,616 190,723 1.00 1.00 121,780 8,699 55,812 186,290 1.00 1.00 121,780 14,498 56,986 193,263 0.80 0.80 141,768 - 39,891 181,658 1.00 1.00 72,960 2,403 33,170 108,533 1.00 1.00 72,960 3,776 33,265 110,001 1.00 1.00 88,100 - 34,584 122,684 1.00 1.00 88,100 - 34,584 122,684 1.00 1.00 88,100 - 34,584 122,684 1.00 1.00 79,056 7,702 46,728 133,486 1.00 1.00 79,056 7,702 46,728 133,486 1.00 1.00 80,935 - 45,466 126,401 1.00 1.00 79,056 7,702 46,728 133,486 1.00 1.00 88,100 - 34,584 122,684 1.00 1.00 79,056 4,034 45,943 129,033 1.00 1.00 115,492 10,321 54,891 180,704 1.00 1.00 91,255 10,714 51,460 153,429 1.00 1.00 113,831 6,037 56,238 176,107 1.00 1.00 112,544 - 54,573 167,116 1.00 1.00 99,256 5,215 51,227 155,698 1.00 1.00 95,257 - 49,114 144,371 1.00 1.00 91,815 - 48,257 140,072 1.00 1.00 102,052 9,956 52,939 164,947 1.00 1.00 107,155 5,285 53,210 165,649 1.00 1.00 99,256 5,215 51,227 155,698 1.00 1.00 91,815 - 48,257 140,072 1.00 1.00 102,052 3,319 51,518 156,888 1.00 1.00 95,257 - 49,114 144,371 0.00 1.00 93,985 - 48,798 142,783 0.00 1.00 93,985 - 48,798 142,783 0.00 1.00 93,985 - 48,798 142,783 0.00 1.00 93,985 - 48,798 142,783 0.00 1.00 93,985 - 48,798 142,783 0.00 1.00 93,985 - 48,798 142,783 1.00 1.00 141,408 10,741 60,493 212,642 1.00 1.00 141,408 11,373 60,976 213,757 1.00 1.00 141,408 6,950 59,776 208,134 1.00 1.00 141,408 8,846 60,446 210,700 1.00 1.00 141,408 14,437 61,426 217,270 1.00 1.00 141,408 13,900 61,506 216,815 1.00 1.00 141,408 10,741 60,441 212,590 1.00 1.00 141,408 12,541 61,041 214,991 1.00 1.00 128,290 10,832 57,856 196,979 1.00 1.00 141,408 3,791 59,127 204,326 1.00 1.00 141,408 10,741 60,467 212,616 1.00 1.00 141,408 6,318 59,916 207,643 1.00 1.00 141,408 10,741 60,441 212,590 1.00 1.00 141,408 10,741 60,493 212,642 1.00 1.00 141,408 7,486 59,903 208,798 1.00 1.00 141,408 13,268 60,971 215,647 1.00 1.00 141,408 13,900 61,948 217,257 1.00 1.00 141,408 6,318 59,786 207,513 1.00 1.00 141,408 12,637 61,059 215,104 1.00 1.00 141,408 10,741 60,415 212,564 1.00 1.00 120,236 17,191 57,358 194,785 1.00 1.00 141,408 17,059 61,610 220,077 Firefighter 112 Hours Fire Services Coordinator Fire Marshal Firefighter 112 Hours Firefighter 112 Hours Firefighter 112 Hours Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 22.25% Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Engineer 112 Hours Fire Services Coordinator Firefighter 112 Hours Firefighter 112 Hours Firefighter 112 Hours Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 22.25%Firefighter Paramedic 112 Hour 22.25%Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25%Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25%Firefighter Paramedic 112 Hour 17.25%Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Fire Engineer 112 Hours Fire Engineer 112 Hours Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Firefighter Paramedic 112 Hour 17.25% Fire Engineer 112 Hours Fire Engineer 112 HoursFire Engineer 112 HoursFire Engineer 112 Hours Fire Engineer 112 Hours Firefighter 112 Hours Firefighter 112 Hours Firefighter 112 HoursFirefighter 112 Hours 105 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 107,891 - 36,650 144,541 1.00 1.00 127,209 13,836 58,390 199,434 1.00 1.00 141,408 12,637 61,189 215,234 1.00 1.00 141,408 5,686 59,537 206,632 1.00 1.00 141,408 8,214 60,197 209,819 1.00 1.00 141,408 10,741 60,337 212,486 1.00 1.00 141,408 12,541 60,755 214,705 1.00 1.00 80,856 - 39,668 120,523 1.00 1.00 101,970 8,098 37,620 147,689 1.00 1.00 129,612 10,945 43,078 183,635 1.00 1.00 129,612 3,648 41,843 175,104 1.00 1.00 124,065 9,819 46,196 180,080 0.00 1.00 99,325 - 38,286 137,611 1.00 1.00 124,499 - 52,421 176,920 1.00 1.00 144,339 1,356 58,867 204,562 1.00 1.00 89,863 3,799 46,311 139,973 1.00 1.00 85,949 1,608 46,038 133,596 1.00 1.00 98,690 4,188 48,584 151,462 1.00 1.00 88,562 1,688 45,539 135,789 1.00 1.00 120,680 3,963 52,496 177,140 1.00 1.00 85,949 3,618 45,302 134,870 1.00 1.00 99,077 4,188 48,680 151,946 1.00 1.00 120,680 6,228 52,948 179,856 1.00 1.00 129,610 - 78,622 208,232 1.00 1.00 82,451 1,800 32,960 117,211 0.00 1.00 71,219 - 54,430 125,650 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 0.75 0.00 - - - - 0.87 0.87 33,655 - 1,750 35,405 14.17 13.74 680,417 - 170,512 850,929 2.89 3.31 161,520 - 8,399 169,919 11.92 11.50 692,171 - 173,458 865,629 3.52 3.94 233,681 - 12,151 245,832 1.94 1.94 116,766 - 29,262 146,028 1.03 1.03 61,089 - 3,177 64,266 0.75 0.75 67,326 - 39,910 107,236 0.75 0.75 47,888 - 35,088 82,975 0.75 0.75 52,598 - 36,257 88,855 1.38 1.38 47,283 - 2,459 49,742 0.85 0.00 - - - - 1.00 1.00 67,921 - 3,532 71,453 21,044,175 1,169,059 9,092,234 31,305,468 Fiscal Clerk - Senior Lifeguard Captain + 7.5% Lifeguard Captain Lifeguard Captain Lifeguard Captain Lifeguard CaptainLifeguard CaptainLifeguard Captain Lifeguard Battalion Chief Life Safety Specialist III Life Safety Specialist II Life Safety Specialist II Recreation Coordinator - PT Support Services Aide Lifeguard II Junior GuardLifeguard III Lifeguard III Junior Guard Lifeguard Officer - PT Lifeguard Trainee Lifeguard Officer - PT Lifeguard Officer - PT Recreation Coordinator Life Safety Specialist III - PT Lifeguard Cadet Lifeguard I Lifeguard I Junior Guard Lifeguard II Life Safety Specialist II Life Safety Specialist III Management Assistant Lifeguard Battalion Chief Lifeguard Captain Lifeguard Captain Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% Firefighter Paramedic 112 Hour 22.25% 106 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01040005 - FIRE ADMINISTRATION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 500,744 499,227 504,219 504,946 1.15% 711002 - SALARIES SAFETY 243,485 245,066 247,517 263,583 7.56% 711003 - SALARIES PART TIME 53,263 47,604 48,080 67,921 42.68% 70 - REGULAR SALARIES Total 797,492 791,897 799,816 836,451 5.63% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 2,989 3,848 3,848 2,403 -37.56% 71 - SPECIAL PAYS Total 4,794 5,648 5,648 4,203 -25.59% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 152,665 147,360 147,660 159,972 8.56% 722001 - PENSION EE NORMAL COST MISC 41,969 44,310 44,753 45,769 3.29% 722002 - PENSION EE NORMAL COST SAFETY 21,974 22,056 22,277 24,241 9.91% 723002 - PENSION ER NORMAL COST MISC 48,411 47,139 47,610 48,373 2.62% 723003 - PENSION ER NORMAL COST SAFETY 48,311 47,543 48,018 59,148 24.41% 723004 - RETIREMENT PART TIME/TEMP 163 1,785 1,803 2,547 42.68% 724001 - PENSION EE CONTRIB MISC (67,716) (71,088) (70,081) (59,683) -16.04% 724002 - PENSION EE CONTRIB SAFETY (33,076) (33,084) (32,462) (36,361) 9.91% 725001 - PENSION UAL REQUIRED MISC 89,876 125,667 124,667 125,667 0.00% 725002 - PENSION UAL REQUIRED SAFETY 120,918 137,859 136,675 137,859 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 35,425 39,801 64,859 39,801 0.00% 725004 - PENSION UAL DISCRETIONARY SFTY 47,693 43,663 67,537 43,663 0.00% 727003 - CELL PHONE STIPEND 3,661 2,880 2,880 960 -66.67% 727004 - RHS $2.50 CONTRIBUTION 4,148 4,020 4,020 15,696 290.45% 727012 - LIFE INSURANCE 710 735 735 735 0.00% 727013 - EMP ASSISTANCE PROGRAM 134 160 160 140 -12.50% 727016 - MEDICARE FRINGES 12,286 13,619 13,755 14,593 7.15% 727017 - PARS DC 401A 2,043 - - - 727019 - SURVIVOR BENEFIT 462 - - - 727020 - DEFERRED COMP CITY CONTRIB 2,000 - - 5,272 728003 - COMPENSATED ABSENCES 25,182 26,050 26,050 26,899 3.26% 72 - BENEFITS Total 557,239 600,475 650,917 655,289 9.13% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 73 - LUMP SUM PAYS Total 13,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 620 100 100 100 0.00% 713003 - OVERTIME PLANNED - 5,952 5,952 5,952 0.00% 74 - OTHER PAYS Total 620 6,052 6,052 6,052 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 4,778 20,000 35,222 20,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 659 3,000 3,000 3,000 0.00% 81 - CONTRACT SERVICES Total 5,437 23,000 38,222 23,000 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 1,859 2,000 2,000 2,000 0.00% 831002 - UTILITIES TELEPHONE 463 1,048 1,048 1,048 0.00% 83 - UTILITIES Total 2,323 3,048 3,048 3,048 0.00% 84 - SUPPLIES & MATERIALS FIRE SUMMARY BY ACCOUNT DETAIL 107 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 841007 - SUPPLIES OFFICE NOC 14,900 17,000 20,124 17,000 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS 197 250 270 250 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 7,653 4,500 4,500 4,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 550 - - - 84 - SUPPLIES & MATERIALS Total 23,300 21,750 24,894 21,750 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 16,487 14,000 14,000 17,000 21.43% 851010 - MAINT & REPAIR EQUIPMENT - 330 330 330 0.00% 851013 - PRINTER MAINT/SUPPLIES 6,456 5,000 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR Total 22,943 19,330 19,330 22,330 15.52% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 3,340 8,050 8,050 8,050 0.00% 861003 - TRAINING 4,508 3,000 3,000 3,000 0.00% 861006 - TRAINING CERT 177 - - - 86 - TRAVEL & TRAINING Total 8,024 11,050 11,050 11,050 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 4,203 3,000 3,000 3,000 0.00% 871004 - PUBLICATIONS & DUES NOC 4,007 3,150 3,150 3,150 0.00% 871006 - UNIFORM EXPENSE 906 2,700 2,700 2,700 0.00% 871017 - SOFTWARE LICENSE RENEWAL - 1,225 1,225 1,225 0.00% 87 - GENERAL EXPENSES Total 9,116 10,075 10,075 10,075 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 19,000 15,000 15,000 25,526 70.17% 881003 - VEHICLE REPLACE ISF - 14,663 14,663 22,499 53.44% 881004 - IT ISF OPERATING CHARGE 41,028 54,123 54,123 58,206 7.54% 881005 - IT ISF REPLACEMENT CHARGE 13,443 16,803 16,803 16,803 0.00% 881010 - WORKERS' COMP ISF MISC 20,261 22,154 22,154 25,428 14.78% 881011 - WORKERS' COMP ISF SAFETY 12,424 5,031 5,031 5,561 10.54% 881012 - GENERAL LIABILITY INSURANCE 19,601 27,421 27,421 25,087 -8.51% 881013 - UNINSURED CLAIMS CHARGE 24,033 - - - 881014 - ANNUAL OPEB CHARGE 39,079 42,477 42,477 39,382 -7.29% 881015 - OTHER INSURANCE ISF RATES - 190 190 190 0.00% 88 - INTERNAL SVC CHARGE Total 188,869 197,861 197,861 218,681 10.52% 01040005 - FIRE ADMINISTRATION Total 1,633,157 1,690,186 1,766,913 1,811,928 7.20% 01040401 - FIRE OPERATIONS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 47,559 82,647 82,647 82,647 0.00% 711002 - SALARIES SAFETY 10,363,340 11,301,079 11,421,202 11,785,875 4.29% 70 - REGULAR SALARIES Total 10,410,899 11,383,726 11,503,849 11,868,522 4.26% 71 - SPECIAL PAYS 712001 - SPECIAL ASSIGNMENT PAY 43,815 48,196 48,678 41,276 -14.36% 712002 - TILLER PAY 24,201 25,000 25,000 48,864 95.46% 712004 - CERTIFICATION PAY 5,352 5,338 5,338 5,444 2.00% 712006 - BILINGUAL PAY 24,008 25,200 25,200 19,938 -20.88% 712007 - LONGEVITY PAY SAFETY 102,435 98,459 99,444 102,878 4.49% 712009 - SCHOLASTIC ACHIEVEMENT 463,603 439,452 449,475 449,624 2.31% 712012 - HOLIDAY PAY SAFETY 212,238 204,184 206,576 204,184 0.00% 712015 - LONGEVITY PAY MISC 77 - - - 712019 - SAFETY CERTIFICATION PAY 241,996 257,091 259,900 224,250 -12.77% 108 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS Total 1,117,726 1,102,921 1,119,610 1,096,460 -0.59% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 2,043,577 2,212,518 2,240,268 2,437,812 10.18% 722001 - PENSION EE NORMAL COST MISC 337 5,375 5,375 5,375 0.00% 722002 - PENSION EE NORMAL COST SAFETY 1,079,182 1,072,661 1,085,759 1,180,428 10.05% 723002 - PENSION ER NORMAL COST MISC 537 8,091 8,091 8,091 0.00% 723003 - PENSION ER NORMAL COST SAFETY 2,335,610 2,192,409 2,219,333 2,712,369 23.72% 724001 - PENSION EE CONTRIB MISC (673) (10,744) (10,744) (10,744) 0.00% 724002 - PENSION EE CONTRIB SAFETY (1,578,456) (1,525,645) (1,543,728) (1,709,032) 12.02% 725001 - PENSION UAL REQUIRED MISC 12,249 - - - 725002 - PENSION UAL REQUIRED SAFETY 5,879,629 6,357,303 6,302,697 6,357,303 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 4,828 - - - 725004 - PENSION UAL DISCRETIONARY SFTY 2,319,055 2,013,479 3,114,433 2,013,479 0.00% 727003 - CELL PHONE STIPEND 5,144 5,760 5,760 4,800 -16.67% 727004 - RHS $2.50 CONTRIBUTION 149,033 133,042 133,042 123,752 -6.98% 727012 - LIFE INSURANCE 9,257 10,500 10,500 10,290 -2.00% 727013 - EMP ASSISTANCE PROGRAM 1,735 2,000 2,000 1,960 -2.00% 727015 - UNEMPLOYMENT EXPENSE 1,197 - - - 727016 - MEDICARE FRINGES 258,227 211,212 213,787 219,251 3.81% 727017 - PARS DC 401A 28,542 27,373 27,655 27,373 0.00% 727019 - SURVIVOR BENEFIT 5,138 - - - 727020 - DEFERRED COMP CITY CONTRIB 6,521 6,762 6,762 6,762 0.00% 728003 - COMPENSATED ABSENCES 385,261 395,538 396,036 412,505 4.29% 72 - BENEFITS Total 12,945,929 13,117,633 14,217,025 13,801,775 5.22% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 164,000 - 8,000 - 73 - LUMP SUM PAYS Total 164,000 - 8,000 - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 97,695 97,695 97,695 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 314,545 600,000 611,572 600,000 0.00% 713003 - OVERTIME PLANNED 43,912 40,000 48,077 40,000 0.00% 713004 - OVERTIME VACATION RELIEF 2,110,256 2,335,688 2,335,688 2,335,688 0.00% 713005 - OVERTIME UNCONTROLLED 3,038,591 2,350,000 2,350,000 2,350,000 0.00% 713006 - FIRE FLSA OT 244,402 276,556 276,556 276,556 0.00% 713010 - OT STRIKE TEAMS & MUTUAL AID 526,593 - - - 74 - OTHER PAYS Total 6,278,299 5,699,939 5,719,587 5,699,939 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 29,948 31,240 31,240 31,240 0.00% 811016 - SERVICES PHYSICALS 71,863 92,458 92,458 92,458 0.00% 841060 - OTHER AGENCY FEES 792,165 849,666 849,666 887,569 4.46% 81 - CONTRACT SERVICES Total 893,977 973,364 973,364 1,011,267 3.89% 83 - UTILITIES 831001 - TELECOMM DATALINES 26,852 25,000 25,000 27,000 8.00% 831002 - UTILITIES TELEPHONE 13,273 21,300 21,300 21,300 0.00% 831003 - UTILITIES NATURAL GAS 16,647 15,000 15,000 18,312 22.08% 831004 - UTILITIES ELECTRICITY 114,560 100,000 100,000 131,745 31.75% 831005 - UTILITIES WATER 36,311 32,183 32,183 40,000 24.29% 83 - UTILITIES Total 207,644 193,483 193,483 238,357 23.19% 84 - SUPPLIES & MATERIALS 841003 - FIRE EXPLORER PROGRAM 3,181 4,000 4,000 4,000 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS - 1,000 1,000 1,000 0.00% 109 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 841015 - SPECIAL DEPT SUPPLIES NOC 13,063 10,733 10,733 10,733 0.00% 841044 - TOOLS INSTRUMENTS ETC 53,000 20,000 20,000 20,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 38,024 23,918 23,918 23,918 0.00% 841062 - STATION OPERATIONS 6,625 26,611 24,991 26,611 0.00% 841074 - FIRE INVESTIGATIONS - 5,000 5,000 5,000 0.00% 84 - SUPPLIES & MATERIALS Total 113,893 91,262 89,642 91,262 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 23,569 21,100 21,100 21,100 0.00% 851007 - AUTOMOTIVE FUEL/WASH 126,893 104,000 104,000 127,000 22.12% 851010 - MAINT & REPAIR EQUIPMENT 37,515 96,486 117,679 96,486 0.00% 851016 - MAINT & REPAIR BUILDING 6,061 12,287 12,561 12,287 0.00% 851017 - FIRE STATION 1 MAINT/REPAIR 27,724 15,000 15,000 15,371 2.47% 851018 - FIRE STATION 2 MAINT/REPAIR 46,962 20,000 20,217 20,371 1.86% 851019 - FIRE STATION 3 MAINT/REPAIR 73,630 40,000 40,548 40,371 0.93% 851020 - FIRE STATION 4 MAINT/REPAIR 11,563 20,000 26,800 20,371 1.86% 851021 - FIRE STATION 5 MAINT/REPAIR 19,643 15,000 15,238 15,371 2.47% 851022 - FIRE STATION 6 MAINT/REPAIR 15,862 15,000 15,885 15,371 2.47% 851023 - FIRE STATION 7 MAINT/REPAIR 38,500 20,000 29,295 20,371 1.86% 851024 - FIRE STATION 8 MAINT/REPAIR 35,918 20,000 20,761 20,371 1.86% 851037 - MAINT & REPAIR NOC 3,970 4,320 4,320 4,320 0.00% 851066 - SEWER USE FEE/PROP TAX 18,365 13,095 13,095 17,000 29.82% 851072 - SEWER FEES: FIXED + USE 2,185 1,509 1,509 2,400 59.05% 851075 - FIRE TRAINING TOWER (FS #7)23,828 20,000 - 20,000 0.00% 85 - MAINTENANCE & REPAIR Total 512,187 437,797 458,008 468,561 7.03% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 12,224 5,500 5,500 5,500 0.00% 861002 - TRAINING/EDUCATION 97,513 75,000 75,000 75,000 0.00% 861003 - TRAINING 52,636 31,844 31,844 30,487 -4.26% 86 - TRAVEL & TRAINING Total 162,373 112,344 112,344 110,987 -1.21% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 7,842 8,500 8,500 8,500 0.00% 871004 - PUBLICATIONS & DUES NOC 4,453 4,040 4,040 4,040 0.00% 871005 - ALARM MONITORING - - 1,620 1,620 871006 - UNIFORM EXPENSE 107,327 66,295 66,295 66,504 0.32% 871007 - UNIFORMS/PROTECTIVE GEAR 149,968 138,558 165,716 138,558 0.00% 87 - GENERAL EXPENSES Total 269,589 217,393 246,171 219,222 0.84% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 414,125 377,125 377,125 520,395 37.99% 881002 - NON CAPITAL EQUIPMENT 134,587 167,561 167,561 167,561 0.00% 881003 - VEHICLE REPLACE ISF 1,102,634 1,380,407 1,380,407 1,181,069 -14.44% 881004 - IT ISF OPERATING CHARGE 465,439 507,178 507,178 552,082 8.85% 881005 - IT ISF REPLACEMENT CHARGE 188,200 184,832 184,832 184,832 0.00% 881010 - WORKERS' COMP ISF MISC 2,856 437,375 437,375 457,119 4.51% 881011 - WORKERS' COMP ISF SAFETY 563,630 467,858 467,858 519,966 11.14% 881012 - GENERAL LIABILITY INSURANCE 339,709 575,807 575,807 476,419 -17.26% 881013 - UNINSURED CLAIMS CHARGE 416,529 - - - 881014 - ANNUAL OPEB CHARGE 709,892 593,124 593,124 597,738 0.78% 881015 - OTHER INSURANCE ISF RATES - 12,522 12,522 12,522 0.00% 88 - INTERNAL SVC CHARGE Total 4,337,602 4,703,789 4,703,789 4,669,702 -0.72% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 11,605 25,000 48,721 25,000 0.00% 911016 - ROLLING EQUIPMENT - - 50,000 500,000 110 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 911024 - EQUIPMENT N.O.C.149,591 97,441 191,589 97,441 0.00% 911039 - OFFICE FURNITURE/FIXTURES - - - - 90 - CAPITAL EXPENDITURES Total 161,196 122,441 290,310 622,441 408.36% 01040401 - FIRE OPERATIONS Total 37,575,313 38,156,092 39,635,182 39,898,496 4.57% 01040402 - FIRE PREVENTION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 568,069 447,091 585,521 726,351 62.46% 711003 - SALARIES PART TIME 60,778 63,008 63,638 71,393 13.31% 70 - REGULAR SALARIES Total 628,847 510,098 649,158 797,744 56.39% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 3,514 3,542 3,578 3,648 3.00% 712007 - LONGEVITY PAY SAFETY 4,100 4,133 4,174 4,257 3.00% 712009 - SCHOLASTIC ACHIEVEMENT 13,678 13,672 13,809 14,634 7.03% 712015 - LONGEVITY PAY MISC 3 - - - 712019 - SAFETY CERTIFICATION PAY 7,050 6,746 6,814 9,972 47.82% 71 - SPECIAL PAYS Total 28,345 28,093 28,374 32,511 15.73% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 93,528 94,704 113,894 147,012 55.23% 722001 - PENSION EE NORMAL COST MISC 50,563 38,427 48,189 62,900 63.69% 723002 - PENSION ER NORMAL COST MISC 60,451 46,135 59,469 78,301 69.72% 723004 - RETIREMENT PART TIME/TEMP - 2,363 2,386 2,363 0.00% 724001 - PENSION EE CONTRIB MISC (88,648) (66,313) (84,154) (95,645) 44.23% 725001 - PENSION UAL REQUIRED MISC 155,837 117,225 116,293 117,225 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 61,422 37,128 60,502 37,128 0.00% 727003 - CELL PHONE STIPEND 3,807 4,800 4,800 4,800 0.00% 727004 - RHS $2.50 CONTRIBUTION 4,336 4,176 4,176 10,170 143.53% 727012 - LIFE INSURANCE 504 420 525 630 50.00% 727013 - EMP ASSISTANCE PROGRAM 94 80 100 120 50.00% 727016 - MEDICARE FRINGES 9,694 9,177 11,472 13,205 43.89% 727019 - SURVIVOR BENEFIT 346 - - - 728003 - COMPENSATED ABSENCES 20,392 15,648 20,337 25,422 62.46% 72 - BENEFITS Total 372,326 303,970 357,990 403,631 32.79% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 9,600 - - - 73 - LUMP SUM PAYS Total 9,600 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 976 - - - 713003 - OVERTIME PLANNED 429 2,500 2,500 2,500 0.00% 74 - OTHER PAYS Total 1,405 2,500 2,500 2,500 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 32,060 23,000 23,000 23,000 0.00% 811009 - SERVICES FUEL MODIFICATION 227,174 225,810 225,810 225,810 0.00% 811017 - SERVICES CONTRACT 3,393 70,000 135,000 70,000 0.00% 81 - CONTRACT SERVICES Total 262,628 318,810 383,810 318,810 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 456 2,319 2,319 2,319 0.00% 83 - UTILITIES Total 456 2,319 2,319 2,319 0.00% 111 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS 841012 - SUPPLIES CHECKS/INVOICES/FORMS - 640 640 640 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 4,577 8,443 8,443 8,443 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 2,100 4,200 4,200 4,200 0.00% 84 - SUPPLIES & MATERIALS Total 6,677 13,283 13,283 13,283 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 4,502 4,000 4,000 5,000 25.00% 85 - MAINTENANCE & REPAIR Total 4,502 4,000 4,000 5,000 25.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,394 2,400 2,400 2,400 0.00% 861003 - TRAINING 3,185 3,000 3,000 3,000 0.00% 86 - TRAVEL & TRAINING Total 5,578 5,400 5,400 5,400 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 2,261 3,800 3,800 3,800 0.00% 871006 - UNIFORM EXPENSE 6,312 4,000 4,000 4,000 0.00% 871007 - UNIFORMS/PROTECTIVE GEAR 286 500 500 500 0.00% 87 - GENERAL EXPENSES Total 8,859 8,300 8,300 8,300 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF - 16,000 16,000 20,056 25.35% 881003 - VEHICLE REPLACE ISF - 10,537 10,537 13,769 30.68% 881004 - IT ISF OPERATING CHARGE 24,364 26,366 26,366 28,647 8.65% 881005 - IT ISF REPLACEMENT CHARGE 9,602 9,390 9,390 9,390 0.00% 881010 - WORKERS' COMP ISF MISC 29,833 20,511 20,511 16,729 -18.44% 881011 - WORKERS' COMP ISF SAFETY - 4,025 4,025 4,025 0.00% 881012 - GENERAL LIABILITY INSURANCE 17,890 29,039 29,039 19,655 -32.31% 881013 - UNINSURED CLAIMS CHARGE 21,936 - - - 881014 - ANNUAL OPEB CHARGE 39,954 23,280 23,280 32,924 41.43% 881015 - OTHER INSURANCE ISF RATES - 1,855 1,855 1,855 0.00% 88 - INTERNAL SVC CHARGE Total 143,578 141,001 141,001 147,050 4.29% 01040402 - FIRE PREVENTION Total 1,472,801 1,337,775 1,596,135 1,736,548 29.81% 01040403 - COMM ER RESPONSE TEAM (CERT) 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 16,005 71,468 72,183 72,960 2.09% 711003 - SALARIES PART TIME 112 - - - 70 - REGULAR SALARIES Total 16,117 71,468 72,183 72,960 2.09% 71 - SPECIAL PAYS 712009 - SCHOLASTIC ACHIEVEMENT 3 3,848 3,887 3,776 -1.88% 712019 - SAFETY CERTIFICATION PAY - 3,542 3,542 3,542 0.00% 71 - SPECIAL PAYS Total 3 7,390 7,429 7,318 -0.98% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT - 23,676 23,976 24,900 5.17% 722001 - PENSION EE NORMAL COST MISC 1,111 4,645 4,692 5,939 27.85% 723002 - PENSION ER NORMAL COST MISC 1,563 6,868 6,937 8,249 20.11% 724001 - PENSION EE CONTRIB MISC (2,564) (9,291) (9,384) (9,976) 7.37% 725001 - PENSION UAL REQUIRED MISC 27,081 16,424 16,293 16,424 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 10,675 5,202 8,477 5,202 0.00% 727003 - CELL PHONE STIPEND - 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION - 1,740 1,740 1,740 0.00% 112 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 727012 - LIFE INSURANCE 12 105 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 2 20 20 20 1.63% 727016 - MEDICARE FRINGES 208 1,435 1,450 1,474 2.67% 727019 - SURVIVOR BENEFIT 58 - - - 728003 - COMPENSATED ABSENCES 3,174 2,501 2,501 2,554 2.09% 72 - BENEFITS Total 41,319 54,286 57,767 57,591 6.09% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 14,520 14,520 14,520 0.00% 713003 - OVERTIME PLANNED - 4,501 4,501 4,501 0.00% 74 - OTHER PAYS Total - 19,021 19,021 19,021 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,892 6,370 6,383 6,370 0.00% 81 - CONTRACT SERVICES Total 3,892 6,370 6,383 6,370 0.00% 84 - SUPPLIES & MATERIALS 841016 - CERT PROGRAM SUPPLIES 5,365 15,000 15,653 15,000 0.00% 84 - SUPPLIES & MATERIALS Total 5,365 15,000 15,653 15,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 379 1,030 1,030 1,030 0.00% 851010 - MAINT & REPAIR EQUIPMENT - 1,000 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR Total 379 2,030 2,030 2,030 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,245 1,000 1,000 1,000 0.00% 861006 - TRAINING CERT 370 5,000 5,000 5,000 0.00% 86 - TRAVEL & TRAINING Total 1,615 6,000 6,000 6,000 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 4,292 12,000 12,000 12,000 0.00% 871004 - PUBLICATIONS & DUES NOC 394 100 100 100 0.00% 871006 - UNIFORM EXPENSE 1,107 800 800 800 0.00% 87 - GENERAL EXPENSES Total 5,794 12,900 12,900 12,900 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 5,000 10,000 10,000 12,155 21.55% 881003 - VEHICLE REPLACE ISF 1,959 7,111 7,111 7,444 4.68% 881004 - IT ISF OPERATING CHARGE 5,393 - - - 881005 - IT ISF REPLACEMENT CHARGE 1,920 - - - 881010 - WORKERS' COMP ISF MISC 4,644 2,506 2,506 2,980 18.90% 881012 - GENERAL LIABILITY INSURANCE 2,785 7,259 7,259 6,200 -14.58% 881013 - UNINSURED CLAIMS CHARGE 3,414 - - - 881014 - ANNUAL OPEB CHARGE 7,414 4,722 4,722 3,831 -18.87% 881015 - OTHER INSURANCE ISF RATES - 928 928 928 0.00% 88 - INTERNAL SVC CHARGE Total 32,529 32,525 32,525 33,537 3.11% 01040403 - COMM ER RESPONSE TEAM (CERT) Total 107,013 226,990 231,890 232,727 2.53% 01040404 - EMERGENCY MEDICAL SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 225,797 196,301 198,264 213,340 8.68% 711002 - SALARIES SAFETY 2,646,971 2,889,953 2,918,852 3,704,305 28.18% 70 - REGULAR SALARIES Total 2,872,768 3,086,254 3,117,116 3,917,645 26.94% 113 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS 712001 - SPECIAL ASSIGNMENT PAY 3,625 4,791 4,839 15,577 225.14% 712006 - BILINGUAL PAY 7,151 7,200 7,200 5,400 -25.00% 712007 - LONGEVITY PAY SAFETY 21,235 19,185 19,377 32,757 70.75% 712009 - SCHOLASTIC ACHIEVEMENT 123,369 100,259 101,261 101,678 1.42% 712012 - HOLIDAY PAY SAFETY 39,868 32,744 33,071 32,744 0.00% 712019 - SAFETY CERTIFICATION PAY 58,269 54,214 54,756 50,245 -7.32% 71 - SPECIAL PAYS Total 253,517 218,392 220,504 238,401 9.16% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 532,578 590,118 597,168 891,624 51.09% 722001 - PENSION EE NORMAL COST MISC 14,997 13,597 13,733 16,587 21.99% 722002 - PENSION EE NORMAL COST SAFETY 287,032 269,124 272,110 371,923 38.20% 723002 - PENSION ER NORMAL COST MISC 18,756 18,864 19,053 23,037 22.12% 723003 - PENSION ER NORMAL COST SAFETY 592,572 560,651 566,861 846,533 50.99% 724001 - PENSION EE CONTRIB MISC (28,463) (25,519) (25,037) (24,645) -3.43% 724002 - PENSION EE CONTRIB SAFETY (426,329) (390,144) (394,465) (527,305) 35.16% 725001 - PENSION UAL REQUIRED MISC 51,335 45,112 44,753 45,112 0.00% 725002 - PENSION UAL REQUIRED SAFETY 1,663,525 1,625,713 1,611,748 1,625,713 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 20,234 14,288 23,283 14,288 0.00% 725004 - PENSION UAL DISCRETIONARY SFTY 656,131 514,894 796,434 514,894 0.00% 727003 - CELL PHONE STIPEND 963 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 37,678 43,074 43,074 45,984 6.76% 727012 - LIFE INSURANCE 2,477 3,150 3,150 3,780 20.00% 727013 - EMP ASSISTANCE PROGRAM 464 600 600 720 20.00% 727016 - MEDICARE FRINGES 66,929 56,370 56,979 72,730 29.02% 727017 - PARS DC 401A 2,541 1,883 1,883 1,883 0.00% 727019 - SURVIVOR BENEFIT 1,443 - - - 728003 - COMPENSATED ABSENCES 105,930 108,019 108,019 137,118 26.94% 72 - BENEFITS Total 3,600,794 3,450,754 3,740,306 4,060,936 17.68% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 45,000 - - - 73 - LUMP SUM PAYS Total 45,000 - - - 74 - OTHER PAYS 713002 - OVERTIME SAFTY & 1/2 TIME 114,501 170,000 173,113 170,000 0.00% 713003 - OVERTIME PLANNED 13,381 30,000 30,000 30,000 0.00% 713004 - OVERTIME VACATION RELIEF 358,710 365,000 365,000 365,000 0.00% 713005 - OVERTIME UNCONTROLLED 803,093 650,000 650,000 650,000 0.00% 713006 - FIRE FLSA OT 64,669 66,744 66,744 66,744 0.00% 713010 - OT STRIKE TEAMS & MUTUAL AID 34,383 - - - 74 - OTHER PAYS Total 1,388,738 1,281,744 1,284,857 1,281,744 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 19,503 25,020 25,020 25,020 0.00% 811017 - SERVICES CONTRACT 80,458 165,000 165,000 165,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 66 229 229 229 0.00% 891038 - AMBULANCE BILLING 188,257 155,000 155,000 155,000 0.00% 81 - CONTRACT SERVICES Total 288,284 345,249 345,249 345,249 0.00% 82 - GRANT OPERATING 821008 - MEDI-CAL IGT 356,071 - 310,177 - 821009 - GEMT QAF 32,259 - 215,245 - 82 - GRANT OPERATING Total 388,330 - 525,422 - 83 - UTILITIES 114 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 831001 - TELECOMM DATALINES 14,206 17,756 17,756 17,756 0.00% 83 - UTILITIES Total 14,206 17,756 17,756 17,756 0.00% 84 - SUPPLIES & MATERIALS 841008 - SUPPLIES COMP SOFTWARE 5,444 4,500 4,500 4,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 343 - - - 841046 - SPECIAL DEPT EXPENSE NOC 46,783 29,700 29,700 29,700 0.00% 841077 - DISPOSABLE MEDICAL SUPPLIES 299,485 268,250 268,250 268,250 0.00% 84 - SUPPLIES & MATERIALS Total 352,055 302,450 302,450 302,450 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 58,217 48,000 48,000 60,000 25.00% 851010 - MAINT & REPAIR EQUIPMENT 79,544 84,053 84,053 84,053 0.00% 85 - MAINTENANCE & REPAIR Total 137,761 132,053 132,053 144,053 9.09% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,094 10,000 10,000 10,000 0.00% 861003 - TRAINING 8,143 8,882 8,882 8,882 0.00% 86 - TRAVEL & TRAINING Total 10,238 18,882 18,882 18,882 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 6,762 6,300 6,300 6,300 0.00% 871002 - ADVERT & PUB RELATIONS 7,879 9,000 9,000 9,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 265 1,960 1,960 1,960 0.00% 871004 - PUBLICATIONS & DUES NOC 5,195 5,000 5,000 5,000 0.00% 871006 - UNIFORM EXPENSE 13,787 21,050 27,048 21,050 0.00% 87 - GENERAL EXPENSES Total 33,888 43,310 49,308 43,310 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 95,000 92,500 92,500 144,039 55.72% 881002 - NON CAPITAL EQUIPMENT 276,000 242,245 242,245 242,245 0.00% 881003 - VEHICLE REPLACE ISF 659,912 308,030 308,030 184,357 -40.15% 881004 - IT ISF OPERATING CHARGE 138,190 136,072 136,072 148,079 8.82% 881005 - IT ISF REPLACEMENT CHARGE 55,692 49,420 49,420 49,420 0.00% 881010 - WORKERS' COMP ISF MISC 9,684 102,834 102,834 118,499 15.23% 881011 - WORKERS' COMP ISF SAFETY 145,289 120,738 120,738 164,054 35.88% 881012 - GENERAL LIABILITY INSURANCE 92,934 142,181 142,181 128,695 -9.49% 881013 - UNINSURED CLAIMS CHARGE 113,949 - - - 881014 - ANNUAL OPEB CHARGE 204,969 160,701 160,701 162,948 1.40% 881015 - OTHER INSURANCE ISF RATES - 4,638 4,638 4,638 0.00% 88 - INTERNAL SVC CHARGE Total 1,791,617 1,359,359 1,359,359 1,346,973 -0.91% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.14,796 130,000 130,000 280,000 115.38% 90 - CAPITAL EXPENDITURES Total 14,796 130,000 130,000 280,000 115.38% 01040404 - EMERGENCY MEDICAL SERVICES Total 11,191,990 10,386,203 11,243,262 11,997,399 15.51% 01040405 - JUNIOR LIFEGUARDS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 37,273 165,728 15,315 56,976 -65.62% 711002 - SALARIES SAFETY 83,886 59,251 59,832 64,805 9.37% 711003 - SALARIES PART TIME 380,610 404,021 421,221 456,290 12.94% 70 - REGULAR SALARIES Total 501,770 628,999 496,367 578,071 -8.10% 71 - SPECIAL PAYS 115 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 712001 - SPECIAL ASSIGNMENT PAY 2,198 1,447 1,497 1,447 0.00% 712007 - LONGEVITY PAY SAFETY 89 579 579 579 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 547 1,181 1,181 1,181 0.00% 712012 - HOLIDAY PAY SAFETY 1,263 2,764 2,764 2,764 0.00% 71 - SPECIAL PAYS Total 4,097 5,971 6,021 5,971 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 6,628 34,376 10,877 45,264 31.67% 722001 - PENSION EE NORMAL COST MISC 3,607 37,772 27,332 4,410 -88.32% 722002 - PENSION EE NORMAL COST SAFETY - 5,333 5,571 5,832 9.37% 723002 - PENSION ER NORMAL COST MISC 2,624 54,753 40,298 6,125 -88.81% 723003 - PENSION ER NORMAL COST SAFETY 25,940 11,494 11,998 14,231 23.81% 723004 - RETIREMENT PART TIME/TEMP 12,308 15,151 15,704 17,111 12.94% 724001 - PENSION EE CONTRIB MISC (6,737) (74,067) (50,861) (6,552) -91.15% 724002 - PENSION EE CONTRIB SAFETY - (8,058) (8,600) (8,814) 9.37% 725001 - PENSION UAL REQUIRED MISC - 130,933 129,892 - -100.00% 725002 - PENSION UAL REQUIRED SAFETY - 32,677 32,397 - -100.00% 725003 - PENSION UAL DISCRETIONARY MISC - 41,469 67,577 - -100.00% 725004 - PENSION UAL DISCRETIONARY SFTY - 10,350 16,009 - -100.00% 727003 - CELL PHONE STIPEND 224 480 480 480 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,283 1,724 1,724 1,646 -4.52% 727011 - LMA SUNBLOCK & SUNGLASS 200 1,186 1,186 1,186 0.00% 727012 - LIFE INSURANCE 76 435 225 210 -51.72% 727013 - EMP ASSISTANCE PROGRAM 17 60 20 40 -33.33% 727016 - MEDICARE FRINGES 7,587 9,622 7,251 9,038 -6.07% 727019 - SURVIVOR BENEFIT 58 - - - 728003 - COMPENSATED ABSENCES 2,649 7,397 2,074 4,262 -42.37% 72 - BENEFITS Total 56,464 313,086 311,153 94,470 -69.83% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 1,500 - - - 73 - LUMP SUM PAYS Total 1,500 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 670 1,000 1,000 1,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 234 1,000 1,855 1,000 0.00% 713003 - OVERTIME PLANNED 3,508 39,318 39,318 39,318 0.00% 713004 - OVERTIME VACATION RELIEF 1,406 6,000 6,000 6,000 0.00% 713005 - OVERTIME UNCONTROLLED 1,968 6,000 6,000 6,000 0.00% 713009 - STAND BY PAY 348 - - - 74 - OTHER PAYS Total 8,133 53,318 54,173 53,318 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 53,795 54,000 59,265 26,750 -50.46% 811008 - SERVICES PROFESSIONAL 45,519 42,803 42,803 45,575 6.48% 811027 - SERVICES CITY PRINT CONTRACT 5,085 3,000 3,000 3,000 0.00% 81 - CONTRACT SERVICES Total 104,399 99,803 105,068 75,325 -24.53% 83 - UTILITIES 831001 - TELECOMM DATALINES 912 1,000 1,000 1,000 0.00% 831002 - UTILITIES TELEPHONE 84 3,100 3,100 3,100 0.00% 83 - UTILITIES Total 996 4,100 4,100 4,100 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,513 3,495 3,495 3,495 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 181,770 197,500 198,500 197,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 28,287 24,059 24,411 24,059 0.00% 116 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 841072 - JR LIFEGUARD PREPAID EXPENSES - - 49,094 - 84 - SUPPLIES & MATERIALS Total 212,570 225,054 275,500 225,054 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 2,545 2,700 2,700 2,700 0.00% 851013 - PRINTER MAINT/SUPPLIES - 750 750 750 0.00% 851016 - MAINT & REPAIR BUILDING 4,277 4,500 4,500 4,500 0.00% 851037 - MAINT & REPAIR NOC - 2,900 2,900 2,900 0.00% 85 - MAINTENANCE & REPAIR Total 6,822 10,850 10,850 10,850 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 6,868 6,000 6,000 6,000 0.00% 86 - TRAVEL & TRAINING Total 6,868 6,000 6,000 6,000 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 46 2,000 2,000 2,000 0.00% 871006 - UNIFORM EXPENSE 1,295 2,100 2,100 2,100 0.00% 87 - GENERAL EXPENSES Total 1,340 4,100 4,100 4,100 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 10,000 10,000 10,000 12,155 21.55% 881003 - VEHICLE REPLACE ISF 4,469 9,264 9,264 13,918 50.23% 881004 - IT ISF OPERATING CHARGE 53,532 55,025 55,025 59,847 8.76% 881005 - IT ISF REPLACEMENT CHARGE 21,413 19,847 19,847 19,847 0.00% 881010 - WORKERS' COMP ISF MISC 911 11,155 11,155 34,182 206.43% 881011 - WORKERS' COMP ISF SAFETY 3,075 37,378 37,378 37,378 0.00% 881012 - GENERAL LIABILITY INSURANCE 2,390 15,306 15,306 17,602 15.00% 881013 - UNINSURED CLAIMS CHARGE 2,931 - - - 881014 - ANNUAL OPEB CHARGE 5,415 11,654 11,654 11,813 1.36% 881015 - OTHER INSURANCE ISF RATES - 928 928 928 0.00% 88 - INTERNAL SVC CHARGE Total 104,135 170,557 170,557 207,670 21.76% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.10,305 23,413 23,413 23,413 0.00% 90 - CAPITAL EXPENDITURES Total 10,305 23,413 23,413 23,413 0.00% 01040405 - JUNIOR LIFEGUARDS Total 1,019,400 1,545,251 1,467,301 1,288,342 -16.63% 01040406 - LIFEGUARD OPERATIONS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 119,042 95,306 114,371 92,955 -2.47% 711002 - SALARIES SAFETY 1,215,308 1,287,840 1,300,461 1,295,764 0.62% 711003 - SALARIES PART TIME 1,604,868 1,562,065 1,620,097 1,738,104 11.27% 70 - REGULAR SALARIES Total 2,939,217 2,945,212 3,034,929 3,126,823 6.17% 71 - SPECIAL PAYS 712001 - SPECIAL ASSIGNMENT PAY 4,778 17,249 17,582 14,436 -16.31% 712005 - EMT PAY 24,999 25,000 25,000 25,000 0.00% 712006 - BILINGUAL PAY 3,173 3,000 3,000 3,000 0.00% 712007 - LONGEVITY PAY SAFETY 8,317 5,651 5,707 3,621 -35.93% 712009 - SCHOLASTIC ACHIEVEMENT 10,854 9,401 9,493 12,580 33.82% 712012 - HOLIDAY PAY SAFETY 42,697 36,525 36,885 36,525 0.00% 71 - SPECIAL PAYS Total 94,819 96,826 97,667 95,162 -1.72% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 204,726 313,836 322,345 386,064 23.01% 117 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 721002 - CAFETERIA ALLOWANCE PT 25,151 36,012 36,012 36,012 0.00% 722001 - PENSION EE NORMAL COST MISC 5,331 12,907 14,148 13,244 2.61% 722002 - PENSION EE NORMAL COST SAFETY 175,703 146,361 148,438 318,364 117.52% 723002 - PENSION ER NORMAL COST MISC 7,887 18,779 20,611 21,543 14.72% 723003 - PENSION ER NORMAL COST SAFETY 324,959 285,187 289,334 644,273 125.91% 723004 - RETIREMENT PART TIME/TEMP 54,967 58,577 60,455 58,886 0.53% 724001 - PENSION EE CONTRIB MISC (8,436) (25,404) (26,770) (17,843) -29.76% 724002 - PENSION EE CONTRIB SAFETY (242,035) (199,768) (202,684) (398,830) 99.65% 725001 - PENSION UAL REQUIRED MISC 15,636 44,908 44,551 44,908 0.00% 725002 - PENSION UAL REQUIRED SAFETY 809,700 812,460 805,482 812,460 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 6,163 14,223 23,178 14,223 0.00% 725004 - PENSION UAL DISCRETIONARY SFTY 319,374 257,322 398,023 257,322 0.00% 727003 - CELL PHONE STIPEND 2,783 2,880 2,880 2,880 0.00% 727004 - RHS $2.50 CONTRIBUTION 19,196 13,324 13,324 9,598 -27.96% 727009 - ANBOL EQUIP ALLOWANCE 35,600 34,900 34,900 34,900 0.00% 727010 - ANBOL CANCER SCREENING 280 10,000 10,000 10,000 0.00% 727011 - LMA SUNBLOCK & SUNGLASS 5,450 5,300 5,300 5,300 0.00% 727012 - LIFE INSURANCE 1,227 1,485 1,590 1,785 20.20% 727013 - EMP ASSISTANCE PROGRAM 267 260 280 340 30.77% 727015 - UNEMPLOYMENT EXPENSE 23,362 - - - 727016 - MEDICARE FRINGES 50,639 48,334 49,415 51,423 6.39% 727019 - SURVIVOR BENEFIT 1,905 - - - 728003 - COMPENSATED ABSENCES 54,477 46,849 47,482 54,479 16.29% 72 - BENEFITS Total 1,894,313 1,938,733 2,098,294 2,361,331 21.80% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 26,500 - - - 73 - LUMP SUM PAYS Total 26,500 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 146,328 100,000 100,000 100,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 68,531 44,921 48,065 44,921 0.00% 713003 - OVERTIME PLANNED 39,267 43,057 43,057 43,057 0.00% 713004 - OVERTIME VACATION RELIEF 29,985 44,882 44,882 44,882 0.00% 713005 - OVERTIME UNCONTROLLED 33,544 29,322 29,322 29,322 0.00% 713009 - STAND BY PAY 49,315 80,340 80,340 80,340 0.00% 74 - OTHER PAYS Total 366,970 342,522 345,666 342,522 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - 500 500 500 0.00% 811012 - SERVICES JANITORIAL 29,124 45,000 45,000 45,000 0.00% 811016 - SERVICES PHYSICALS 7,493 10,725 10,725 10,725 0.00% 81 - CONTRACT SERVICES Total 36,617 56,225 56,225 56,225 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 2,713 3,000 3,000 3,000 0.00% 831002 - UTILITIES TELEPHONE 3,168 2,052 2,052 3,200 55.95% 831003 - UTILITIES NATURAL GAS 2,565 2,500 2,500 2,822 12.88% 831004 - UTILITIES ELECTRICITY 14,510 15,000 15,000 16,687 11.25% 83 - UTILITIES Total 22,957 22,552 22,552 25,709 14.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 27,214 16,939 16,939 16,939 0.00% 841044 - TOOLS INSTRUMENTS ETC 1,043 500 500 500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 9,909 16,500 16,500 16,500 0.00% 841062 - STATION OPERATIONS 2,155 5,360 5,360 5,360 0.00% 84 - SUPPLIES & MATERIALS Total 40,322 39,299 39,299 39,299 0.00% 118 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 3,549 3,713 3,713 3,713 0.00% 851007 - AUTOMOTIVE FUEL/WASH 62,661 65,000 65,000 65,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT 9,863 16,399 16,404 16,399 0.00% 851016 - MAINT & REPAIR BUILDING 24,400 35,000 39,893 35,371 1.06% 851025 - LG TOWER MAINTENANCE 8,202 20,000 20,000 20,000 0.00% 851037 - MAINT & REPAIR NOC 908 2,395 2,395 2,395 0.00% 85 - MAINTENANCE & REPAIR Total 109,582 142,507 147,405 142,878 0.26% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 306 3,140 3,140 3,140 0.00% 861003 - TRAINING 3,448 7,550 7,550 7,550 0.00% 86 - TRAVEL & TRAINING Total 3,755 10,690 10,690 10,690 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 495 1,940 1,940 1,940 0.00% 871006 - UNIFORM EXPENSE 30,003 29,000 29,000 29,000 0.00% 87 - GENERAL EXPENSES Total 30,498 30,940 30,940 30,940 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 165,000 173,500 173,500 184,759 6.49% 881002 - NON CAPITAL EQUIPMENT 7,400 - - - 881003 - VEHICLE REPLACE ISF 96,402 222,995 222,995 185,317 -16.90% 881004 - IT ISF OPERATING CHARGE 215,069 242,041 242,041 263,441 8.84% 881005 - IT ISF REPLACEMENT CHARGE 86,822 88,087 88,087 88,087 0.00% 881010 - WORKERS' COMP ISF MISC 2,734 84,108 84,108 150,344 78.75% 881011 - WORKERS' COMP ISF SAFETY 77,077 156,053 156,053 34,757 -77.73% 881012 - GENERAL LIABILITY INSURANCE 47,861 140,929 140,929 121,361 -13.89% 881013 - UNINSURED CLAIMS CHARGE 58,684 - - - 881014 - ANNUAL OPEB CHARGE 97,770 70,679 70,679 71,755 1.52% 881015 - OTHER INSURANCE ISF RATES - 11,130 11,130 11,130 0.00% 88 - INTERNAL SVC CHARGE Total 854,818 1,189,522 1,189,522 1,110,952 -6.61% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 2,258 3,000 3,000 3,000 0.00% 911024 - EQUIPMENT N.O.C.17,402 35,025 35,025 35,025 0.00% 911056 - LG TOWER REPLACEMENT 79,254 60,000 60,000 60,000 0.00% 90 - CAPITAL EXPENDITURES Total 98,914 98,025 98,025 98,025 0.00% 01040406 - LIFEGUARD OPERATIONS Total 6,519,283 6,913,052 7,171,214 7,440,555 7.63% 0104099 - FIRE COST APPLIED 87 - GENERAL EXPENSES 871039 - COST APPLIED ALLOCATION (9,307,909) - - - 87 - GENERAL EXPENSES Total (9,307,909) - - - 0104099 - FIRE COST APPLIED Total (9,307,909) - - - Grand Total 50,211,048 60,255,549 63,111,896 64,405,996 6.89% 119 THIS PAGE IS LEFT INTENTIONALLY BLANK 120 121 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 3.00 3.00 9.00 Part-Time (FTE)9.39 9.39 4.29 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay0.00 1.00 140,204 2,220 42,604 185,028 0.00 1.00 58,339 - 31,096 89,435 0.00 1.00 58,339 - 31,096 89,435 0.00 1.00 73,355 - 33,189 106,545 0.00 1.00 73,355 - 33,189 106,545 0.00 1.00 73,355 - 33,189 106,545 0.00 1.00 73,355 - 33,189 106,545 1.00 1.00 155,122 - 50,834 205,956 1.00 0.00 - - - - 1.00 1.00 71,263 - 31,472 102,735 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.50 1.60 113,398 - 5,897 119,295 0.50 0.50 33,199 - 2,802 36,001 4.75 1.70 96,757 - 5,031 101,789 2.64 0.49 35,783 - 1,861 37,644 1,055,827 2,220 335,449 1,393,496 City Harbormaster Harbor Services Worker Department Assistant - PT Harbor Services Worker, Lead HARBOR PERSONNEL Permit Technician I Code Enforcement Supervisor Code Enforcement Officer Trainee Deputy HarbormasterHarbor Services Worker Harbor Services Worker, Lead Harbor Services Worker Harbor Services Worker, Lead Harbor Services Worker, Lead Harbor Services Worker, Lead 122 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 10045451 - HARBOR DEPARTMENT 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 306,905 325,290 328,347 776,689 138.77% 711003 - SALARIES PART TIME 485,901 464,149 468,512 279,138 -39.86%70 - REGULAR SALARIES Total 792,805 789,439 796,860 1,055,827 33.74% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 1,841 2,220 2,241 2,220 0.00%71 - SPECIAL PAYS Total 1,841 2,220 2,241 2,220 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 34,705 67,464 67,464 202,608 200.32%721002 - CAFETERIA ALLOWANCE PT 8,465 - - - 722001 - PENSION EE NORMAL COST MISC 46,598 32,914 33,223 67,220 104.23%723002 - PENSION ER NORMAL COST MISC 60,662 38,269 38,628 84,181 119.98% 723004 - RETIREMENT PART TIME/TEMP 5,683 17,406 17,569 9,223 -47.01%724001 - PENSION EE CONTRIB MISC (84,705) (55,909) (54,782) (94,165) 68.43% 725001 - PENSION UAL REQUIRED MISC 149,084 98,834 98,048 98,834 0.00%725003 - PENSION UAL DISCRETIONARY MISC 31,502 31,303 32,089 31,303 0.00%727001 - CAR ALLOWANCE 4,813 4,800 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 1,926 1,920 1,920 1,920 0.00%727004 - RHS $2.50 CONTRIBUTION 1,777 2,770 2,770 1,672 -39.64% 727012 - LIFE INSURANCE 306 315 315 945 200.00%727013 - EMP ASSISTANCE PROGRAM 57 60 60 180 200.00% 727015 - UNEMPLOYMENT EXPENSE 2,818 - - - 727016 - MEDICARE FRINGES 11,864 12,457 12,574 18,377 47.52% 727017 - PARS DC 401A 1,101 - - - 727019 - SURVIVOR BENEFIT 1,155 - - - 727020 - DEFERRED COMP CITY CONTRIB - - - 11,304 728003 - COMPENSATED ABSENCES 12,556 11,385 11,385 27,184 138.77%72 - BENEFITS Total 290,367 263,987 266,064 465,587 76.37% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 431 - - - 74 - OTHER PAYS Total 431 - - - 81 - CONTRACT SERVICES 811001 - PROPERTY MANAGEMENT 149,969 183,025 183,025 186,685 2.00%811004 - EQUIPMENT RENTAL 2,192 - - - 811008 - SERVICES PROFESSIONAL 94,605 95,695 95,695 95,695 0.00% 811015 - SERVCES OTHER PRINT VENDOR 3,873 4,000 1,000 4,000 0.00%811044 - MARINA PARK MGMT SERVICES 279 - - - 81 - CONTRACT SERVICES Total 250,917 282,720 279,720 286,380 1.29% 83 - UTILITIES831002 - UTILITIES TELEPHONE 6,141 3,300 3,300 9,500 187.88% 831004 - UTILITIES ELECTRICITY 58,259 52,000 52,000 60,000 15.38%831005 - UTILITIES WATER 17,722 14,500 14,500 23,500 62.07% 83 - UTILITIES Total 82,122 69,800 69,800 93,000 33.24% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 6,717 5,000 8,000 8,000 60.00% HARBOR SUMMARY BY ACCOUNT DETAIL 123 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE HARBOR SUMMARY BY ACCOUNT DETAIL 841015 - SPECIAL DEPT SUPPLIES NOC 17,655 38,800 36,280 38,800 0.00% 84 - SUPPLIES & MATERIALS Total 24,372 43,800 44,280 46,800 6.85% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 12,152 12,000 12,000 15,500 29.17% 851037 - MAINT & REPAIR NOC 58,295 100,000 58,863 100,000 0.00%851066 - SEWER USE FEE/PROP TAX 5,129 5,632 5,632 5,632 0.00% 851068 - MARINA PARK MAINTENANCE 24,222 16,547 13,547 13,047 -21.15%851070 - MAINT/REPAIR MARINAS 663 15,000 20,020 15,000 0.00% 851072 - SEWER FEES: FIXED + USE 111 100 100 100 0.00%85 - MAINTENANCE & REPAIR Total 100,571 149,279 110,161 149,279 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,061 1,500 2,500 1,500 0.00%861003 - TRAINING 4,005 6,000 8,500 6,000 0.00% 86 - TRAVEL & TRAINING Total 6,066 7,500 11,000 7,500 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 9,377 15,000 12,000 10,000 -33.33% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 6,283 4,750 4,750 4,750 0.00%871004 - PUBLICATIONS & DUES NOC 445 2,000 2,000 1,000 -50.00% 871006 - UNIFORM EXPENSE 13,563 18,000 18,000 18,000 0.00%87 - GENERAL EXPENSES Total 29,668 39,750 36,750 33,750 -15.09% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 21,000 16,500 16,500 20,056 21.55%881002 - NON CAPITAL EQUIPMENT - - 5,000 - 881003 - VEHICLE REPLACE ISF 17,768 35,618 35,618 33,118 -7.02%881004 - IT ISF OPERATING CHARGE 63,196 86,452 86,452 96,804 11.98% 881005 - IT ISF REPLACEMENT CHARGE 14,140 16,764 16,764 16,764 0.00%881010 - WORKERS' COMP ISF MISC 16,072 8,492 8,492 10,077 18.66% 881012 - GENERAL LIABILITY INSURANCE 23,882 20,132 20,132 17,445 -13.35%881013 - UNINSURED CLAIMS CHARGE 4,375 36,928 36,928 34,721 -5.98%881014 - ANNUAL OPEB CHARGE 9,911 16,938 16,938 18,437 8.85% 881015 - OTHER INSURANCE ISF RATES - 36,063 36,063 53,196 47.51% 88 - INTERNAL SVC CHARGE Total 170,344 273,888 278,888 300,618 9.76% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 8,717 - - - 911024 - EQUIPMENT N.O.C.- - 42,636 - 911039 - OFFICE FURNITURE/FIXTURES 6,993 10,000 10,000 5,000 -50.00% 90 - CAPITAL EXPENDITURES Total 15,711 10,000 52,636 5,000 -50.00% 10045451 - HARBOR DEPARTMENT Total 1,771,215 1,932,382 1,948,399 2,445,960 26.58% Grand Total 1,771,215 1,932,382 1,948,399 2,445,960 26.58% 124 , 125 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 11.00 11.00 13.00 Part-Time (FTE)1.25 1.25 0.50 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 75,110 - 31,932 107,041 1.00 1.00 61,665 - 30,326 91,991 0.00 1.00 165,416 - 44,933 210,350 1.00 1.00 98,043 1,800 40,972 140,815 1.00 1.00 118,983 - 39,961 158,944 1.00 1.00 259,221 - 67,095 326,317 2.00 0.00 - - - - 0.00 1.00 70,649 - 31,399 102,048 1.00 1.00 91,910 - 36,053 127,963 1.00 1.00 85,808 - 39,809 125,617 1.00 1.00 94,916 - 36,931 131,847 1.00 1.00 78,782 - 33,314 112,096 0.00 1.00 154,865 - 44,401 199,266 0.00 1.00 145,749 - 36,181 181,929 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 0.75 0.00 - - - - 0.50 0.50 20,828 - 1,083 21,911 1,521,946 1,800 514,389 2,038,135 Human Resources Supervisor Human Resources Analyst Student Aide Human Resources Manager Human Resources Specialist II Human Resources Specialist I Human Resources Supervisor Human Resources Specialist II Human Resources Specialist II Human Resources Specialist II HUMAN RESOURCES PERSONNEL Administrative Assistant to the HR DirectorDepartment Assistant Human Resources Analyst - Senior Human Resources Director Deputy Human Resources Director Human Resources Analyst - Senior 126 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01025005 - HUMAN RESOURCES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,065,745 1,250,170 1,315,458 1,501,118 20.07% 711003 - SALARIES PART TIME 93,834 109,921 110,926 20,828 -81.05%70 - REGULAR SALARIES Total 1,159,578 1,360,091 1,426,383 1,521,946 11.90% 71 - SPECIAL PAYS712006 - BILINGUAL PAY 910 1,800 1,800 1,800 0.00%71 - SPECIAL PAYS Total 910 1,800 1,800 1,800 0.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 195,513 247,368 260,342 292,656 18.31% 721002 - CAFETERIA ALLOWANCE PT 4,626 - - - 722001 - PENSION EE NORMAL COST MISC 87,875 91,870 96,214 128,540 39.91%723002 - PENSION ER NORMAL COST MISC 105,514 126,639 132,974 151,480 19.62% 723004 - RETIREMENT PART TIME/TEMP 354 4,122 4,160 781 -81.05%724001 - PENSION EE CONTRIB MISC (150,382) (174,270) (177,845) (174,160) -0.06% 725001 - PENSION UAL REQUIRED MISC 287,444 308,069 305,618 308,069 0.00%725003 - PENSION UAL DISCRETIONARY MISC 113,296 97,571 159,000 97,571 0.00% 727001 - CAR ALLOWANCE 4,813 4,800 4,800 4,800 0.00%727003 - CELL PHONE STIPEND 6,893 8,640 9,194 6,720 -22.22% 727004 - RHS $2.50 CONTRIBUTION 13,638 4,164 4,164 22,946 451.06%727012 - LIFE INSURANCE 1,066 1,155 1,216 1,260 9.09%727013 - EMP ASSISTANCE PROGRAM 202 220 232 240 9.09% 727016 - MEDICARE FRINGES 18,002 23,308 24,491 26,505 13.71%727017 - PARS DC 401A 1,985 - - - 727019 - SURVIVOR BENEFIT 693 - - - 727020 - DEFERRED COMP CITY CONTRIB 5,000 - - 5,184 728003 - COMPENSATED ABSENCES 42,911 43,756 45,630 47,438 8.41%72 - BENEFITS Total 739,442 787,413 870,190 920,029 16.84% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 18,000 - - - 73 - LUMP SUM PAYS Total 18,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 1,063 4,800 4,800 4,800 0.00%74 - OTHER PAYS Total 1,063 4,800 4,800 4,800 0.00% 81 - CONTRACT SERVICES 811005 - SERVICES ADMINISTRATIVE 177,902 287,266 282,266 287,266 0.00%811008 - SERVICES PROFESSIONAL 61,606 153,525 153,606 153,525 0.00% 811016 - SERVICES PHYSICALS 53,134 49,542 49,542 49,542 0.00%811027 - SERVICES CITY PRINT CONTRACT 1,386 5,500 5,500 5,500 0.00%81 - CONTRACT SERVICES Total 294,028 495,833 490,914 495,833 0.00% 84 - SUPPLIES & MATERIALS841005 - EMPLOYEE RECOGNITION 12,358 26,458 46,458 26,458 0.00% 841007 - SUPPLIES OFFICE NOC 14,528 15,000 15,000 15,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 1,241 1,000 1,000 1,000 0.00%841051 - WELLNESS PROGRAM 8,017 17,000 17,000 17,000 0.00%84 - SUPPLIES & MATERIALS Total 36,144 59,458 79,458 59,458 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,965 10,000 10,000 10,000 0.00%861003 - TRAINING 2,883 10,500 10,500 13,500 28.57% HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 127 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 861005 - TRAINING CITY WIDE 23,103 70,000 70,000 73,000 4.29%86 - TRAVEL & TRAINING Total 28,951 90,500 90,500 96,500 6.63% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 307 6,000 1,000 - -100.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,049 2,500 2,500 2,500 0.00% 871004 - PUBLICATIONS & DUES NOC 3,876 5,700 5,700 5,700 0.00%871015 - TUITION REIMBURSEMENT 52,070 98,500 98,500 98,500 0.00% 87 - GENERAL EXPENSES Total 57,302 112,700 107,700 106,700 -5.32% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 164,231 155,724 155,724 176,539 13.37% 881005 - IT ISF REPLACEMENT CHARGE 19,543 23,423 23,423 23,423 0.00%881010 - WORKERS' COMP ISF MISC 28,653 685 685 10,228 1392.33% 881012 - GENERAL LIABILITY INSURANCE 42,575 20,163 20,163 18,630 -7.60%881013 - UNINSURED CLAIMS CHARGE 37,627 5,094 5,094 4,789 -5.98% 881014 - ANNUAL OPEB CHARGE 74,269 65,096 65,096 71,479 9.80%88 - INTERNAL SVC CHARGE Total 366,898 270,186 270,186 305,089 12.92% 89 - RISK MANAGEMENT 891008 - BENEFITS 8,950 20,000 20,000 20,000 0.00%891010 - RECRUITMENT AND RETENTION 126,304 162,915 162,915 162,915 0.00% 891020 - OUTSIDE COUNSEL ADVISORY 84,368 70,000 70,000 70,000 0.00%89 - RISK MANAGEMENT Total 219,623 252,915 252,915 252,915 0.00% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 4,343 5,000 6,333 5,000 0.00%90 - CAPITAL EXPENDITURES Total 4,343 5,000 6,333 5,000 0.00% 01025005 - HUMAN RESOURCES Total 2,926,282 3,440,696 3,601,179 3,770,070 9.57% Grand Total 2,926,282 3,440,696 3,601,179 3,770,070 9.57% 128 129 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 36.00 35.00 36.00 Part-Time (FTE)22.83 22.83 22.83 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 98,310 1,800 36,552 136,661 1.00 1.00 77,529 - 33,561 111,091 1.00 1.00 97,145 - 36,417 133,562 1.00 1.00 74,750 - 31,889 106,639 1.00 1.00 72,452 - 31,614 104,067 1.00 1.00 81,071 - 32,643 113,714 1.00 1.00 75,944 - 32,031 107,975 1.00 1.00 79,126 1,800 32,563 113,489 1.00 1.00 79,763 - 32,487 112,250 1.00 1.00 106,886 - 37,658 144,544 1.00 1.00 106,886 - 37,164 144,050 1.00 1.00 103,102 - 37,024 140,126 1.00 1.00 103,042 - 36,575 139,617 1.00 1.00 113,555 - 39,391 152,946 1.00 1.00 117,527 - 39,631 157,158 1.00 1.00 108,127 - 38,171 146,298 1.00 1.00 82,613 - 34,629 117,243 1.00 1.00 82,613 - 35,383 117,997 1.00 1.00 82,613 - 34,083 116,697 1.00 1.00 74,283 - 32,933 107,216 1.00 1.00 75,999 - 32,038 108,037 1.00 1.00 72,571 - 32,708 105,280 1.00 1.00 47,875 - 28,680 76,555 1.00 1.00 64,349 - 32,605 96,953 1.00 1.00 64,349 - 30,647 94,995 1.00 1.00 64,349 - 30,647 94,995 1.00 1.00 71,284 - 31,475 102,759 1.00 1.00 71,284 - 33,251 104,535 1.00 1.00 71,284 - 31,475 102,759 1.00 1.00 71,284 - 33,537 104,821 1.00 1.00 82,613 1,800 34,859 119,273 1.00 1.00 82,613 - 34,863 117,477 1.00 1.00 82,613 - 34,655 117,269 1.00 1.00 173,285 - 55,246 228,531 0.00 1.00 158,214 - 41,854 200,069 1.00 1.00 85,032 - 33,116 118,148 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay0.45 0.45 28,039 - 3,108 31,147 3.37 3.37 248,797 - 12,937 261,735 0.96 0.96 70,874 - 3,685 74,559 0.48 0.48 28,097 - 6,711 34,808 0.48 0.48 29,443 - 2,485 31,928 4.71 4.71 270,790 - 14,081 284,872 0.95 0.95 54,618 - 2,840 57,458 1.37 1.37 78,765 - 4,096 82,861 1.66 1.66 78,626 - 4,089 82,714 4.44 4.44 199,298 - 10,363 209,661 0.78 0.78 35,012 - 1,821 36,832 2.20 2.20 98,751 - 5,135 103,886 0.48 0.48 21,546 - 1,120 22,666 0.50 0.50 37,204 - 1,935 39,138 4,436,197 5,400 1,328,460 5,770,057 Library Assistant - PT Library Assistant - PT Library Assistant - PT Library Clerk I - PT Library Services Manager Marketing Specialist Department Assistant - PT Library Assistant - PT Library Clerk I - PT Librarian II Librarian II Librarian IILibrarian II Librarian III Librarian III Librarian II LIBRARY PERSONNEL Administrative AssistantFacilities Maintenance Worker II Librarian I Librarian I Librarian I Librarian I Librarian I Librarian I Library Clerk - Senior Library Clerk I Library Clerk II Library Services Director Library Assistant Library Clerk I Library Clerk ILibrary Clerk I Library Clerk II Library Clerk II Library Clerk II Library Clerk - Senior Library Clerk - Senior Librarian III Library Assistant Library Assistant Library Assistant Library Assistant Library Assistant Library Page - PT Literacy Coordinator - PT Library Clerk I - PT Library Clerk I - PT Library Page - PT Library Page - PTLibrary Page - PT 130 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01060005 - LIBRARY ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 727,027 758,459 909,674 1,004,151 32.39% 711003 - SALARIES PART TIME 23,302 25,785 26,028 28,039 8.74%70 - REGULAR SALARIES Total 750,329 784,244 935,702 1,032,191 31.62% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC - 476 476 476 0.00%712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00%71 - SPECIAL PAYS Total 1,805 2,276 2,276 2,276 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 134,403 157,416 183,372 202,608 28.71%722001 - PENSION EE NORMAL COST MISC 68,292 69,769 83,082 91,750 31.51%723002 - PENSION ER NORMAL COST MISC 59,221 60,251 72,633 96,025 59.37% 723004 - RETIREMENT PART TIME/TEMP 874 967 976 1,051 8.74%724001 - PENSION EE CONTRIB MISC (95,491) (98,600) (115,349) (116,788) 18.45% 725001 - PENSION UAL REQUIRED MISC 196,741 174,301 172,914 174,301 0.00%725003 - PENSION UAL DISCRETIONARY MISC 77,546 55,204 89,960 55,204 0.00% 727001 - CAR ALLOWANCE 4,813 4,800 4,800 4,800 0.00%727003 - CELL PHONE STIPEND 3,820 3,840 4,209 4,800 25.00% 727004 - RHS $2.50 CONTRIBUTION 5,924 14,046 15,552 10,986 -21.79%727012 - LIFE INSURANCE 735 735 856 945 28.57%727013 - EMP ASSISTANCE PROGRAM 138 140 163 180 28.57% 727016 - MEDICARE FRINGES 10,521 13,654 16,251 18,070 32.34%727017 - PARS DC 401A 1,808 - - - 727019 - SURVIVOR BENEFIT 404 - - - 727020 - DEFERRED COMP CITY CONTRIB 295 300 300 3,766 1155.07% 728003 - COMPENSATED ABSENCES 25,070 26,546 29,485 35,145 32.39%72 - BENEFITS Total 495,113 483,370 559,204 582,844 20.58% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 14,000 - - - 73 - LUMP SUM PAYS Total 14,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 3,196 2,147 2,147 2,147 0.00%74 - OTHER PAYS Total 3,196 2,147 2,147 2,147 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 5,604 3,000 3,000 3,000 0.00%811015 - SERVCES OTHER PRINT VENDOR 171 2,500 2,500 2,500 0.00% 811027 - SERVICES CITY PRINT CONTRACT 730 988 988 988 0.00%81 - CONTRACT SERVICES Total 6,504 6,488 6,488 6,488 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 5,375 6,000 6,000 6,000 0.00%83 - UTILITIES Total 5,375 6,000 6,000 6,000 0.00% 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 345 5,500 5,500 2,000 -63.64%841007 - SUPPLIES OFFICE NOC 7,932 10,300 10,319 11,000 6.80% 841010 - SUPPLIES COPY MACHINE 478 6,000 6,000 6,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 3,526 - - - 841052 - LIBRARY MATERIALS 620,669 669,740 694,323 669,740 0.00%84 - SUPPLIES & MATERIALS Total 632,949 691,540 716,141 688,740 -0.40% LIBRARY SUMMARY BY ACCOUNT DETAIL 131 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 2,648 2,200 2,200 3,000 36.36%851010 - MAINT & REPAIR EQUIPMENT 175 2,500 2,500 2,500 0.00%851011 - MAINTENANCE COPIERS 225 2,000 2,000 1,000 -50.00% 851013 - PRINTER MAINT/SUPPLIES - 500 500 500 0.00%851016 - MAINT & REPAIR BUILDING 323 600 600 600 0.00% 85 - MAINTENANCE & REPAIR Total 3,372 7,800 7,800 7,600 -2.56% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 417 5,000 5,000 5,000 0.00% 861003 - TRAINING 732 5,625 5,625 5,625 0.00%86 - TRAVEL & TRAINING Total 1,149 10,625 10,625 10,625 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 7,685 6,000 6,000 6,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 8,960 10,000 10,000 10,000 0.00%871004 - PUBLICATIONS & DUES NOC 1,887 5,000 5,000 5,000 0.00%871006 - UNIFORM EXPENSE 512 202 202 202 0.00% 871017 - SOFTWARE LICENSE RENEWAL 11,911 - - - 871018 - HARDWARE MONITOR/PRINTER 15,980 5,000 5,000 5,000 0.00% 87 - GENERAL EXPENSES Total 46,934 26,202 26,202 26,202 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 8,000 8,000 8,000 9,724 21.55% 881003 - VEHICLE REPLACE ISF 5,753 5,899 5,899 8,153 38.23%881004 - IT ISF OPERATING CHARGE 140,298 120,965 120,965 134,470 11.17% 881005 - IT ISF REPLACEMENT CHARGE 47,778 41,181 41,181 41,181 0.00%881010 - WORKERS' COMP ISF MISC 19,509 7,265 7,265 8,933 22.96% 881012 - GENERAL LIABILITY INSURANCE 41,110 46,592 46,592 38,295 -17.81%881013 - UNINSURED CLAIMS CHARGE 34,459 - - - 881014 - ANNUAL OPEB CHARGE 56,227 39,493 39,493 52,532 33.02%881015 - OTHER INSURANCE ISF RATES - 126 126 126 0.00%88 - INTERNAL SVC CHARGE Total 353,133 269,521 269,521 293,416 8.87% 89 - RISK MANAGEMENT891041 - SPECIAL EVENT LIABILITY 1,399 3,000 3,000 3,000 0.00% 89 - RISK MANAGEMENT Total 1,399 3,000 3,000 3,000 0.00% 90 - CAPITAL EXPENDITURES911001 - OFFICE EQUIPMENT 1,927 2,000 2,000 2,000 0.00% 90 - CAPITAL EXPENDITURES Total 1,927 2,000 2,000 2,000 0.00% 01060005 - LIBRARY ADMIN Total 2,317,186 2,295,212 2,547,105 2,663,528 16.05% 0106021 - CDM BRANCH LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 163,685 157,161 158,638 171,235 8.96% 711003 - SALARIES PART TIME 31,614 43,530 43,939 50,989 17.14% 70 - REGULAR SALARIES Total 195,300 200,690 202,577 222,223 10.73% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 138 670 670 670 0.00% 71 - SPECIAL PAYS Total 138 670 670 670 0.00% 132 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 31,830 44,976 44,976 45,024 0.11% 722001 - PENSION EE NORMAL COST MISC 10,192 10,215 10,311 15,532 52.05% 723002 - PENSION ER NORMAL COST MISC 16,250 15,103 15,245 21,573 42.84% 723004 - RETIREMENT PART TIME/TEMP 1,088 1,632 1,648 808 -50.50% 724001 - PENSION EE CONTRIB MISC (20,564) (20,431) (20,021) (23,078) 12.96% 725001 - PENSION UAL REQUIRED MISC 17,405 36,117 35,830 36,117 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 6,861 11,439 18,641 11,439 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,523 1,516 1,516 1,438 -5.15% 727012 - LIFE INSURANCE 215 210 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 41 40 40 40 0.00% 727016 - MEDICARE FRINGES 2,934 3,562 3,596 3,875 8.78% 727019 - SURVIVOR BENEFIT 173 - - - 728003 - COMPENSATED ABSENCES 4,945 5,501 5,501 5,993 8.96% 72 - BENEFITS Total 72,894 109,881 117,491 118,972 8.27% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 73 - LUMP SUM PAYS Total 4,000 - - - 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 19,219 16,000 16,000 16,000 0.00% 81 - CONTRACT SERVICES Total 19,219 16,000 16,000 16,000 0.00% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS - 350 350 350 0.00% 831004 - UTILITIES ELECTRICITY 5,793 5,562 5,562 6,662 19.78% 831005 - UTILITIES WATER 1,733 1,645 1,645 2,000 21.55% 83 - UTILITIES Total 7,526 7,557 7,557 9,012 19.25% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 620 500 500 600 20.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 90 100 100 100 0.00% 841010 - SUPPLIES COPY MACHINE 29 70 70 100 42.86% 84 - SUPPLIES & MATERIALS Total 740 670 670 800 19.40% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 956 300 300 300 0.00% 851010 - MAINT & REPAIR EQUIPMENT 92 100 100 100 0.00% 851016 - MAINT & REPAIR BUILDING 3,503 5,499 10,896 10,499 90.93% 851072 - SEWER FEES: FIXED + USE - 147 147 147 0.00% 85 - MAINTENANCE & REPAIR Total 4,551 6,046 11,443 11,046 82.70% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 45,461 44,395 44,395 49,761 12.09% 881005 - IT ISF REPLACEMENT CHARGE 16,736 16,362 16,362 16,362 0.00% 881010 - WORKERS' COMP ISF MISC 3,186 2,053 2,053 2,313 12.66% 881012 - GENERAL LIABILITY INSURANCE 6,405 7,972 7,972 8,353 4.78% 881013 - UNINSURED CLAIMS CHARGE 5,369 - - - 881014 - ANNUAL OPEB CHARGE 4,834 8,183 8,183 8,991 9.87% 88 - INTERNAL SVC CHARGE Total 81,991 78,965 78,965 85,780 8.63% 0106021 - CDM BRANCH LIBRARY Total 386,359 420,480 435,374 464,503 10.47% 133 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 0106022 - MARINERS BRANCH LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 494,314 493,494 498,133 511,448 3.64% 711003 - SALARIES PART TIME 211,473 259,826 262,268 302,869 16.57% 70 - REGULAR SALARIES Total 705,786 753,320 760,401 814,317 8.10% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 3,568 2,096 2,096 2,096 0.00% 71 - SPECIAL PAYS Total 3,568 2,096 2,096 2,096 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 135,099 134,928 134,928 135,072 0.11% 721002 - CAFETERIA ALLOWANCE PT 3,065 - - - 722001 - PENSION EE NORMAL COST MISC 57,142 51,422 51,905 48,528 -5.63% 723002 - PENSION ER NORMAL COST MISC 44,633 35,482 35,816 46,039 29.75% 723004 - RETIREMENT PART TIME/TEMP 4,034 9,743 9,835 11,358 16.57% 724001 - PENSION EE CONTRIB MISC (71,752) (64,154) (62,868) (58,817) -8.32% 725001 - PENSION UAL REQUIRED MISC 133,219 113,410 112,507 113,410 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 52,508 35,919 58,533 35,919 0.00% 727004 - RHS $2.50 CONTRIBUTION 12,508 17,912 17,912 9,322 -47.96% 727012 - LIFE INSURANCE 636 630 630 630 0.00% 727013 - EMP ASSISTANCE PROGRAM 119 120 120 120 0.00% 727015 - UNEMPLOYMENT EXPENSE 95 - - - 727016 - MEDICARE FRINGES 11,491 12,880 13,001 13,766 6.88% 727019 - SURVIVOR BENEFIT 462 - - - 728003 - COMPENSATED ABSENCES 16,974 17,272 17,272 17,901 3.64% 72 - BENEFITS Total 400,233 365,564 389,591 373,247 2.10% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 12,000 - - - 73 - LUMP SUM PAYS Total 12,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 63 63 63 0.00% 74 - OTHER PAYS Total - 63 63 63 0.00% 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 41,213 37,000 37,000 37,000 0.00% 81 - CONTRACT SERVICES Total 41,213 37,000 37,000 37,000 0.00% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 4,665 5,000 5,000 5,000 0.00% 831004 - UTILITIES ELECTRICITY 58,807 60,000 60,000 67,628 12.71% 83 - UTILITIES Total 63,473 65,000 65,000 72,628 11.74% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 3,053 4,000 4,259 4,000 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 95 250 250 250 0.00% 841010 - SUPPLIES COPY MACHINE 1,551 2,600 2,600 2,600 0.00%84 - SUPPLIES & MATERIALS Total 4,699 6,850 7,109 6,850 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 4,632 7,500 7,500 7,500 0.00% 851010 - MAINT & REPAIR EQUIPMENT 310 300 300 300 0.00% 134 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 851013 - PRINTER MAINT/SUPPLIES - 500 500 500 0.00% 851016 - MAINT & REPAIR BUILDING 59,365 46,600 46,600 76,100 63.30% 851037 - MAINT & REPAIR NOC 259 2,000 2,000 500 -75.00% 851066 - SEWER USE FEE/PROP TAX 1,127 - - 1,250 85 - MAINTENANCE & REPAIR Total 65,692 56,900 56,900 86,150 51.41% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 70 37 37 37 0.00% 86 - TRAVEL & TRAINING Total 70 37 37 37 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 178,833 174,648 174,648 195,985 12.22% 881005 - IT ISF REPLACEMENT CHARGE 66,549 65,061 65,061 65,061 0.00% 881010 - WORKERS' COMP ISF MISC 10,937 8,170 8,170 9,171 12.26% 881012 - GENERAL LIABILITY INSURANCE 21,986 33,495 33,495 30,085 -10.18% 881013 - UNINSURED CLAIMS CHARGE 18,429 - - - 881014 - ANNUAL OPEB CHARGE 30,427 25,696 25,696 26,855 4.51% 88 - INTERNAL SVC CHARGE Total 327,162 307,069 307,069 327,158 6.54% 0106022 - MARINERS BRANCH LIBRARY Total 1,623,896 1,593,899 1,625,266 1,719,546 7.88% 0106023 - CENTRAL LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,082,338 1,198,547 1,125,849 1,151,307 -3.94% 711003 - SALARIES PART TIME 359,106 602,236 607,898 718,885 19.37% 70 - REGULAR SALARIES Total 1,441,443 1,800,784 1,733,747 1,870,192 3.85% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 8,031 6,108 6,108 6,108 0.00% 712006 - BILINGUAL PAY 471 900 900 1,800 100.00%71 - SPECIAL PAYS Total 8,502 7,008 7,008 7,908 12.84% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 304,576 359,808 342,510 337,680 -6.15% 721002 - CAFETERIA ALLOWANCE PT 9,612 - - - 722001 - PENSION EE NORMAL COST MISC 100,353 96,180 88,335 102,477 6.55% 723002 - PENSION ER NORMAL COST MISC 105,297 103,899 98,838 110,733 6.58% 723004 - RETIREMENT PART TIME/TEMP 9,793 22,584 22,796 26,958 19.37% 724001 - PENSION EE CONTRIB MISC (162,228) (155,811) (141,773) (132,607) -14.89% 725001 - PENSION UAL REQUIRED MISC 324,036 275,437 273,246 275,437 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 127,719 87,236 142,158 87,236 0.00% 727004 - RHS $2.50 CONTRIBUTION 17,615 13,286 11,780 10,006 -24.69% 727012 - LIFE INSURANCE 1,456 1,680 1,599 1,575 -6.25% 727013 - EMP ASSISTANCE PROGRAM 297 320 305 300 -6.25% 727015 - UNEMPLOYMENT EXPENSE 18 - - - 727016 - MEDICARE FRINGES 23,376 31,329 30,152 32,040 2.27% 727019 - SURVIVOR BENEFIT 1,097 - - - 728003 - COMPENSATED ABSENCES 41,252 41,949 39,010 40,296 -3.94% 72 - BENEFITS Total 904,269 877,897 908,957 892,131 1.62% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 32,000 - - - 73 - LUMP SUM PAYS Total 32,000 - - - 135 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 145 126 126 126 0.00% 74 - OTHER PAYS Total 145 126 126 126 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 900 1,019 1,019 - -100.00% 811012 - SERVICES JANITORIAL 115,636 132,000 132,000 132,000 0.00% 81 - CONTRACT SERVICES Total 116,537 133,019 133,019 132,000 -0.77% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 10,298 15,000 15,000 15,000 0.00% 831004 - UTILITIES ELECTRICITY 215,642 195,700 195,700 247,988 26.72% 831005 - UTILITIES WATER 9,857 12,305 12,305 12,305 0.00% 83 - UTILITIES Total 235,798 223,005 223,005 275,293 23.45% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 5,562 7,000 7,000 7,000 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 1,766 1,800 1,800 1,800 0.00% 841010 - SUPPLIES COPY MACHINE 2,350 4,050 4,050 4,050 0.00% 84 - SUPPLIES & MATERIALS Total 9,677 12,850 12,850 12,850 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 20,892 18,250 18,250 18,250 0.00% 851010 - MAINT & REPAIR EQUIPMENT 1,023 4,000 4,000 2,500 -37.50% 851016 - MAINT & REPAIR BUILDING 68,580 74,810 77,577 107,499 43.70% 851037 - MAINT & REPAIR NOC 938 3,000 3,000 1,500 -50.00% 851066 - SEWER USE FEE/PROP TAX 19,782 19,320 19,320 21,000 8.70% 851072 - SEWER FEES: FIXED + USE - 627 627 627 0.00% 85 - MAINTENANCE & REPAIR Total 111,215 120,007 122,774 151,376 26.14% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 432,407 422,292 422,292 473,995 12.24% 881005 - IT ISF REPLACEMENT CHARGE 161,256 157,649 157,649 157,649 0.00% 881010 - WORKERS' COMP ISF MISC 26,580 19,800 19,800 21,458 8.37% 881012 - GENERAL LIABILITY INSURANCE 53,433 82,604 82,604 72,079 -12.74% 881013 - UNINSURED CLAIMS CHARGE 44,788 - - - 881014 - ANNUAL OPEB CHARGE 78,715 62,408 62,408 61,310 -1.76% 88 - INTERNAL SVC CHARGE Total 797,180 744,754 744,754 786,491 5.60% 0106023 - CENTRAL LIBRARY Total 3,656,765 3,919,449 3,886,239 4,128,366 5.33% 0106024 - BALBOA BRANCH LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 103,562 98,101 99,023 106,886 8.96% 711003 - SALARIES PART TIME 92,683 112,421 113,478 141,873 26.20% 70 - REGULAR SALARIES Total 196,245 210,522 212,501 248,759 18.16% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 364 275 275 275 0.00%71 - SPECIAL PAYS Total 364 275 275 275 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,517 22,488 22,488 22,512 0.11% 721002 - CAFETERIA ALLOWANCE PT 8,030 - - - 136 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 722001 - PENSION EE NORMAL COST MISC 14,811 10,222 10,318 11,138 8.96% 723002 - PENSION ER NORMAL COST MISC 11,177 7,053 7,120 8,626 22.29% 723004 - RETIREMENT PART TIME/TEMP 1,755 4,216 4,255 5,320 26.20% 724001 - PENSION EE CONTRIB MISC (18,393) (12,753) (12,498) (12,292) -3.62% 725001 - PENSION UAL REQUIRED MISC 37,471 22,545 22,365 22,545 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 14,770 7,140 11,636 7,140 0.00% 727004 - RHS $2.50 CONTRIBUTION 2,129 2,010 2,010 7,182 257.31% 727012 - LIFE INSURANCE 114 105 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 22 20 20 20 0.00% 727016 - MEDICARE FRINGES 2,756 3,379 3,410 3,933 16.42% 727019 - SURVIVOR BENEFIT 115 - - - 728003 - COMPENSATED ABSENCES 3,374 3,434 3,434 3,741 8.96% 72 - BENEFITS Total 100,649 69,858 74,664 79,970 14.47% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 680 - - - 74 - OTHER PAYS Total 680 - - - 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 20,723 16,000 16,000 16,000 0.00%81 - CONTRACT SERVICES Total 20,723 16,000 16,000 16,000 0.00% 83 - UTILITIES 831005 - UTILITIES WATER 9,461 8,191 8,191 10,000 22.09% 83 - UTILITIES Total 9,461 8,191 8,191 10,000 22.09% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 482 900 900 900 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 182 200 200 200 0.00% 841010 - SUPPLIES COPY MACHINE 862 1,150 1,150 1,150 0.00% 84 - SUPPLIES & MATERIALS Total 1,527 2,250 2,250 2,250 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 1,146 1,000 1,000 1,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT 50 200 200 200 0.00% 851016 - MAINT & REPAIR BUILDING 3,325 18,000 13,500 13,000 -27.78% 851066 - SEWER USE FEE/PROP TAX 1,165 4,553 4,553 4,553 0.00% 851072 - SEWER FEES: FIXED + USE 2,288 430 430 2,400 458.14% 85 - MAINTENANCE & REPAIR Total 7,975 24,183 19,683 21,153 -12.53% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 19 19 19 0.00% 86 - TRAVEL & TRAINING Total - 19 19 19 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 55,604 54,301 54,301 60,881 12.12% 881005 - IT ISF REPLACEMENT CHARGE 20,525 20,065 20,065 20,065 0.00% 881010 - WORKERS' COMP ISF MISC 2,174 2,517 2,517 2,814 11.80% 881012 - GENERAL LIABILITY INSURANCE 4,371 9,408 9,408 7,532 -19.94% 881013 - UNINSURED CLAIMS CHARGE 3,663 - - - 137 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 881014 - ANNUAL OPEB CHARGE 6,174 5,108 5,108 5,612 9.87% 88 - INTERNAL SVC CHARGE Total 92,511 91,399 91,399 96,905 6.02% 0106024 - BALBOA BRANCH LIBRARY Total 432,134 422,697 424,982 475,331 12.45% 0106051 - LIBRARY FOUNDATION 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING - - 55 - 841015 - SPECIAL DEPT SUPPLIES NOC 64 - 1,093 - 841052 - LIBRARY MATERIALS 26,539 - 43,337 - 84 - SUPPLIES & MATERIALS Total 26,603 - 44,485 - 86 - TRAVEL & TRAINING 861003 - TRAINING 20 - 134 - 86 - TRAVEL & TRAINING Total 20 - 134 - 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC - - 1,273 - 87 - GENERAL EXPENSES Total - - 1,273 - 90 - CAPITAL EXPENDITURES 911025 - NEW PC PURCHASES 1,526 - 4,807 - 911027 - SOFTWARE LICENSE NEW - - 654 - 911039 - OFFICE FURNITURE/FIXTURES - - 962 - 90 - CAPITAL EXPENDITURES Total 1,526 - 6,423 - 0106051 - LIBRARY FOUNDATION Total 28,149 - 52,315 - 0106052 - FRIENDS OF THE LIBRARY84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 39,126 - 100,906 - 841015 - SPECIAL DEPT SUPPLIES NOC 3,956 - - - 841052 - LIBRARY MATERIALS 115,120 - 301,063 - 84 - SUPPLIES & MATERIALS Total 158,201 - 401,970 - 85 - MAINTENANCE & REPAIR 851047 - MAINT COMP HARDWARE - - 2,509 - 85 - MAINTENANCE & REPAIR Total - - 2,509 - 0106052 - FRIENDS OF THE LIBRARY Total 158,201 - 404,479 - 0106053 - DESIGNATED GIFTS 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 839 - 11,665 - 841015 - SPECIAL DEPT SUPPLIES NOC 4,718 - 38,108 - 84 - SUPPLIES & MATERIALS Total 5,557 - 49,773 - 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT - - 3,772 - 90 - CAPITAL EXPENDITURES Total - - 3,772 - 0106053 - DESIGNATED GIFTS Total 5,557 - 53,545 - 138 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 01060601 - TECHNICAL PROCESSING 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 190,786 193,943 195,766 211,310 8.96% 70 - REGULAR SALARIES Total 190,786 193,943 195,766 211,310 8.96% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 296 638 638 638 0.00% 712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 2,101 2,438 2,438 2,438 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 67,550 67,464 67,464 67,536 0.11% 722001 - PENSION EE NORMAL COST MISC 17,789 17,894 18,062 20,482 14.46% 723002 - PENSION ER NORMAL COST MISC 15,591 15,374 15,518 18,923 23.08% 724001 - PENSION EE CONTRIB MISC (25,075) (25,213) (24,707) (24,508) -2.80% 725001 - PENSION UAL REQUIRED MISC 41,384 44,570 44,215 44,570 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 16,311 14,116 23,003 14,116 0.00% 727004 - RHS $2.50 CONTRIBUTION 4,125 3,994 3,994 3,838 -3.91% 727012 - LIFE INSURANCE 311 315 315 315 0.00% 727013 - EMP ASSISTANCE PROGRAM 59 60 60 60 0.00% 727016 - MEDICARE FRINGES 3,342 3,790 3,826 4,069 7.36% 727019 - SURVIVOR BENEFIT 173 - - - 728003 - COMPENSATED ABSENCES 6,575 6,788 6,788 7,396 8.96% 72 - BENEFITS Total 148,134 149,152 158,538 156,797 5.13% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 48 48 48 0.00% 74 - OTHER PAYS Total - 48 48 48 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 999 1,000 1,000 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 10,506 15,000 15,000 15,000 0.00% 84 - SUPPLIES & MATERIALS Total 11,505 16,000 16,000 16,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 46,066 44,986 44,986 50,425 12.09% 881005 - IT ISF REPLACEMENT CHARGE 16,962 16,583 16,583 16,583 0.00% 881010 - WORKERS' COMP ISF MISC 4,236 2,086 2,086 2,351 12.69% 881012 - GENERAL LIABILITY INSURANCE 8,516 9,874 9,874 9,274 -6.08% 881013 - UNINSURED CLAIMS CHARGE 7,138 - - - 881014 - ANNUAL OPEB CHARGE 11,787 10,099 10,099 11,096 9.87% 88 - INTERNAL SVC CHARGE Total 94,706 83,629 83,629 89,729 7.29% 01060601 - TECHNICAL PROCESSING Total 453,233 445,209 456,419 476,322 6.99% 01060603 - CULTURAL & ARTS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 10,617 22,000 12,300 22,300 1.36% 811059 - SCULPTURE GARDEN VNB 146,242 135,000 169,840 135,000 0.00% 81 - CONTRACT SERVICES Total 156,859 157,000 182,140 157,300 0.19% 139 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 82 - GRANT OPERATING 821006 - CITY GRANTS 30,000 30,000 30,000 30,000 0.00% 82 - GRANT OPERATING Total 30,000 30,000 30,000 30,000 0.00% 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 58,949 60,500 45,481 60,500 0.00% 841007 - SUPPLIES OFFICE NOC 129 - - - 84 - SUPPLIES & MATERIALS Total 59,078 60,500 45,481 60,500 0.00% 85 - MAINTENANCE & REPAIR 851037 - MAINT & REPAIR NOC 4,592 4,248 5,248 4,248 0.00% 85 - MAINTENANCE & REPAIR Total 4,592 4,248 5,248 4,248 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS - 1,340 1,340 1,340 0.00% 871004 - PUBLICATIONS & DUES NOC 1,236 1,000 1,000 1,000 0.00% 87 - GENERAL EXPENSES Total 1,236 2,340 2,340 2,340 0.00% 01060603 - CULTURAL & ARTS Total 251,764 254,088 265,209 254,388 0.12% 01060604 - LITERACY SERVICES 70 - REGULAR SALARIES 711003 - SALARIES PART TIME 95,221 42,043 86,723 37,204 -11.51%70 - REGULAR SALARIES Total 95,221 42,043 86,723 37,204 -11.51% 72 - BENEFITS 721002 - CAFETERIA ALLOWANCE PT 9,326 9,300 9,300 9,300 0.00% 722001 - PENSION EE NORMAL COST MISC 7,167 4,381 4,422 4,381 0.00% 723002 - PENSION ER NORMAL COST MISC 5,085 3,023 3,051 3,023 0.00% 723004 - RETIREMENT PART TIME/TEMP 981 1,577 3,205 1,395 -11.51% 724001 - PENSION EE CONTRIB MISC (8,977) (5,466) (5,359) (5,466) 0.00% 725001 - PENSION UAL REQUIRED MISC 9,092 9,662 9,585 9,662 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 3,583 3,060 4,987 3,060 0.00% 727016 - MEDICARE FRINGES 1,410 610 1,239 539 -11.51% 727019 - SURVIVOR BENEFIT 58 - - - 72 - BENEFITS Total 27,725 26,146 30,430 25,895 -0.96% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 32 - - - 74 - OTHER PAYS Total 32 - - - 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 2,217 - 2,000 - 841007 - SUPPLIES OFFICE NOC 579 - 300 - 841052 - LIBRARY MATERIALS 811 - 700 - 84 - SUPPLIES & MATERIALS Total 3,607 - 3,000 - 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 8,219 8,024 8,024 8,931 11.30% 881005 - IT ISF REPLACEMENT CHARGE 2,827 2,764 2,764 2,764 0.00% 881010 - WORKERS' COMP ISF MISC 941 348 348 394 13.37% 881012 - GENERAL LIABILITY INSURANCE - 1,648 1,648 1,830 11.05% 88 - INTERNAL SVC CHARGE Total 11,988 12,784 12,784 13,919 8.88% 140 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 01060604 - LITERACY SERVICES Total 138,572 80,973 132,937 77,017 -4.89% Grand Total 9,451,817 9,432,008 10,283,870 10,259,001 8.77% 141 THIS PAGE IS LEFT INTENTIONALLY BLANK 142 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 a workforce committed to the Community and its visitors. Members of the Police Department’s Patrol/Traffic Division are the Community’s front line defense against criminal activity and quality of life concerns, as well as offering ancillary services such as parking enforcement, animal control and detention services. The Detective Division is the investigative arm of the Police Department and is responsible for providing investigative follow up for more than 10,000 reports the Police Department takes each year. The Division is also responsible for narcotics and vice enforcement, criminal intelligence, crime analysts, School Resources Officers, court liaison services and crime scene investigation. Offering administrative, technical and fleet support to the Police Department is the Support Services Division. The Division’s Communication Section is responsible for taking telephone calls and generating Computer Aided Dispatch system events, while the Records Section helps process reports generated by Police Department employees. The Division’s additional responsibilities include the Property and Evidence Unit, Personnel, Training, Fiscal Services, Range Operations, Information Technology, and Fleet Maintenance. The Office of the Chief of Police is responsible for the effective and responsive leadership of the Police Department. The Office is also responsible for the organization’s community outreach and education programs as well as internal quality and professional standards. 143 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 232.00 233.00 234.00 Part-Time (FTE)14.87 14.87 13.43 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 100,085 - 37,627 137,712 2.00 1.00 90,629 3,386 35,470 129,484 1.00 1.00 90,629 5,786 36,788 133,203 1.00 1.00 90,629 1,693 36,946 129,268 1.00 1.00 100,886 3,609 37,913 142,409 0.00 1.00 104,508 4,880 39,388 148,776 1.00 1.00 121,115 3,959 40,519 165,593 1.00 1.00 95,815 4,027 37,961 137,803 1.00 1.00 95,815 4,474 36,706 136,995 1.00 1.00 95,815 4,474 37,992 138,282 1.00 1.00 85,837 3,617 35,886 125,339 1.00 1.00 115,048 6,464 39,834 161,347 1.00 1.00 78,688 2,621 35,213 116,522 1.00 1.00 53,272 2,653 29,745 85,671 1.00 1.00 64,255 - 30,927 95,182 1.00 1.00 77,850 2,995 34,446 115,291 1.00 1.00 60,282 879 35,744 96,905 1.00 1.00 59,825 - 38,326 98,152 1.00 1.00 71,986 1,357 33,005 106,348 1.00 1.00 75,019 1,425 33,543 109,988 1.00 1.00 60,838 3,279 35,830 99,947 1.00 1.00 79,441 2,995 34,306 116,742 1.00 1.00 77,722 3,744 34,430 115,897 1.00 1.00 61,096 - 39,834 100,930 1.00 1.00 76,577 2,621 35,081 114,278 1.00 1.00 53,272 2,653 29,745 85,671 1.00 1.00 76,386 2,621 34,212 113,219 1.00 1.00 76,672 1,498 35,300 113,470 1.00 1.00 77,500 1,498 34,611 113,608 1.00 1.00 55,448 2,400 29,998 87,846 1.00 1.00 78,719 1,498 34,450 114,667 1.00 1.00 76,503 3,523 34,874 114,900 1.00 1.00 53,272 2,653 29,745 85,671 1.00 1.00 52,082 253 29,430 81,765 1.00 1.00 62,250 293 30,698 93,241 1.00 1.00 57,018 838 30,085 87,941 1.00 1.00 62,250 879 36,865 99,995 1.00 1.00 51,594 - 29,352 80,946 1.00 1.00 51,263 724 29,361 81,349 0.00 1.00 61,710 - 30,611 92,320 1.00 1.00 71,408 - 31,817 103,224 1.00 1.00 72,062 1,357 33,015 106,434 1.00 1.00 78,272 1,122 34,849 114,243 1.00 1.00 171,494 4,805 47,378 223,676 1.00 1.00 86,599 - 41,483 128,082 1.00 1.00 99,224 4,633 37,011 140,868 1.00 1.00 88,020 1,681 36,153 125,853 1.00 1.00 99,224 4,633 37,453 141,310 1.00 1.00 74,597 3,452 33,480 111,529 1.00 1.00 95,068 1,342 35,880 132,290 1.00 1.00 95,815 4,474 37,654 137,944 1.00 1.00 103,583 4,837 38,828 147,248 1.00 1.00 90,994 3,675 34,509 129,177 1.00 1.00 70,073 - 31,651 101,723 1.00 1.00 76,459 2,400 38,312 117,170 1.00 1.00 90,994 2,974 35,950 129,918 1.00 1.00 85,936 1,214 33,709 120,859 1.00 1.00 85,203 1,214 33,617 120,034 1.00 1.00 90,994 1,700 35,601 128,295 1.00 1.00 90,994 - 34,254 125,247 POLICE PERSONNEL Administrative Assistant to the Police ChiefAnimal Control Officer Animal Control Officer - Senior Civilian Custody Supervisor Animal Control Officer Animal Control Officer Animal Control Officer - Senior Community Services Officer Civilian Investigator Civilian Supervisor Civilian Supervisor Civilian Investigator Civilian Investigator Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Crime Analyst - Senior Crime Prevention Specialist Crime Scene Investigator Crime Scene Investigator - Senior Custody Officer Community Services OfficerCommunity Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer Community Services Officer - Senior Community Services Officer Community Services OfficerCommunity Services OfficerCommunity Services Officer Community Services Officer - Senior Community Services Officer Community Services Officer - Senior Computer Systems Manager (PD) Crime Prevention Specialist Crime Prevention Specialist Crime Scene InvestigatorCrime Scene Investigator Custody Officer Custody Officer Custody Officer Custody Officer Custody Officer Custody Officer Custody Officer 144 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 116,780 5,453 40,928 163,162 1.00 1.00 120,701 3,382 40,856 164,939 1.00 1.00 138,525 7,115 42,956 188,596 1.00 1.00 94,760 4,438 37,677 136,874 1.00 1.00 142,055 3,980 44,022 190,057 1.00 1.00 142,055 3,980 43,606 189,641 1.00 1.00 142,055 9,696 43,717 195,468 1.00 1.00 236,514 - 79,014 315,528 1.00 1.00 236,514 - 79,014 315,528 1.00 1.00 264,257 - 91,348 355,605 1.00 1.00 92,723 6,062 36,821 135,606 1.00 1.00 69,618 1,017 31,665 102,300 1.00 1.00 92,723 5,196 36,319 134,238 1.00 1.00 71,655 2,400 32,014 106,069 1.00 1.00 71,372 - 31,812 103,184 1.00 1.00 92,723 5,629 36,609 134,961 1.00 1.00 92,723 5,196 36,007 133,926 1.00 1.00 92,723 5,196 36,319 134,238 1.00 1.00 71,372 - 31,812 103,184 1.00 1.00 76,350 2,619 32,614 111,583 1.00 1.00 82,568 1,178 33,287 117,033 1.00 1.00 82,082 - 33,145 115,227 1.00 1.00 106,602 6,471 38,108 151,182 1.00 1.00 106,602 6,471 38,056 151,130 1.00 1.00 190,061 17,574 71,840 279,475 1.00 1.00 190,061 19,771 72,543 282,374 1.00 1.00 146,301 - 59,494 205,796 1.00 1.00 186,441 - 66,709 253,150 1.00 1.00 178,156 - 65,116 243,272 1.00 1.00 189,307 22,407 72,759 284,472 1.00 1.00 189,307 18,453 71,691 279,450 1.00 1.00 190,061 22,171 72,841 285,072 1.00 1.00 72,648 2,425 38,716 113,790 1.00 1.00 96,692 4,515 38,624 139,831 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 98,607 10,142 52,642 161,392 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 96,656 5,189 51,027 152,873 1.00 1.00 82,714 4,271 46,020 133,004 1.00 1.00 127,250 12,917 58,799 198,966 1.00 1.00 94,469 6,743 50,694 151,907 1.00 1.00 118,459 17,630 56,407 192,497 1.00 1.00 92,381 7,041 50,102 149,524 1.00 1.00 107,368 11,157 55,145 173,670 1.00 1.00 128,203 12,917 58,952 200,073 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 119,950 12,301 57,714 189,964 1.00 1.00 82,714 4,271 46,020 133,004 1.00 1.00 116,081 14,114 53,808 184,003 1.00 1.00 97,619 6,835 51,740 156,194 1.00 1.00 134,698 12,808 59,890 207,396 1.00 1.00 126,536 12,917 58,443 197,895 1.00 1.00 133,787 13,562 60,743 208,092 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 81,713 4,271 45,751 131,735 1.00 1.00 128,203 - 55,668 183,871 1.00 1.00 127,642 26,726 60,351 214,718 1.00 1.00 87,564 4,710 48,540 140,814 1.00 1.00 125,923 12,917 57,491 196,331 1.00 1.00 123,217 15,320 58,192 196,729 1.00 1.00 81,713 6,671 47,223 135,607 1.00 1.00 128,372 7,885 58,541 194,798 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 134,090 15,962 61,450 211,503 1.00 1.00 125,242 21,517 58,579 205,338 Police Lieutenant Police Mechanic IIPolice Mechanic - SeniorPolice Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police OfficerPolice Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Dispatcher Police Dispatcher Police Dispatcher Police Dispatcher Fiscal Services/Facilities Manager (PD) IT Coordinator (PD) Police Assistant Chief Police Chief IT Coordinator (PD) IT Coordinator (PD) Police Dispatcher Police Dispatcher - Senior Police Dispatcher - Senior Police Dispatcher Police Dispatcher Police Dispatcher Police Dispatcher Police Dispatcher Police Dispatcher - Senior Electronics Specialist (PD) Emergency Services Coordinator IT Analyst Police Dispatcher Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police OfficerPolice OfficerPolice Officer Police Officer Police Officer Police Lieutenant Police Lieutenant Police Lieutenant Police Lieutenant Police Lieutenant Police Lieutenant Police Lieutenant Police Assistant Chief 145 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 122,383 12,917 59,701 195,001 1.00 1.00 84,730 - 45,650 130,380 1.00 1.00 116,611 12,301 56,819 185,731 1.00 1.00 129,712 18,178 60,829 208,719 1.00 1.00 128,319 13,562 58,351 200,232 1.00 1.00 78,825 2,246 35,114 116,186 1.00 1.00 86,681 4,484 47,129 138,293 1.00 1.00 82,714 4,271 46,020 133,004 1.00 1.00 125,242 7,981 55,981 189,204 1.00 1.00 124,187 12,917 57,381 194,485 1.00 1.00 118,410 12,301 58,427 189,138 1.00 1.00 93,132 - 47,903 141,035 1.00 1.00 116,611 12,301 56,044 184,956 1.00 1.00 98,394 12,072 53,876 164,341 1.00 1.00 123,251 15,317 60,679 199,247 1.00 1.00 128,203 17,720 60,090 206,013 1.00 1.00 120,858 12,301 60,430 193,588 1.00 1.00 128,926 18,178 60,170 207,274 1.00 1.00 125,242 14,546 57,450 197,239 1.00 1.00 118,362 14,701 57,799 190,862 1.00 1.00 128,203 12,917 58,722 199,842 1.00 1.00 80,723 4,271 45,486 130,480 1.00 1.00 84,730 4,484 46,605 135,819 1.00 1.00 129,623 13,562 59,913 203,098 1.00 1.00 80,723 4,271 45,486 130,480 1.00 1.00 124,476 12,917 57,010 194,403 1.00 1.00 118,410 - 56,944 175,354 1.00 1.00 97,619 7,589 51,693 156,900 1.00 1.00 131,428 13,562 59,003 203,993 1.00 1.00 94,469 4,945 54,865 154,280 1.00 1.00 84,730 4,484 46,605 135,819 1.00 1.00 134,430 16,085 60,077 210,593 1.00 1.00 124,425 17,720 59,145 201,290 1.00 1.00 80,118 4,271 46,224 130,613 1.00 1.00 132,107 13,562 60,621 206,290 1.00 1.00 116,158 16,294 58,700 191,152 1.00 1.00 128,203 15,317 58,289 201,809 1.00 1.00 124,442 6,308 55,576 186,327 1.00 1.00 130,213 10,408 58,062 198,683 1.00 1.00 120,695 12,301 59,054 192,050 1.00 1.00 116,611 14,589 56,553 187,753 1.00 1.00 110,558 - 53,674 164,233 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 122,154 12,301 58,305 192,760 1.00 1.00 128,203 12,917 58,046 199,166 1.00 1.00 120,825 12,301 59,048 192,174 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 128,203 29,948 60,911 219,062 1.00 1.00 76,354 2,400 43,916 122,670 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 100,425 5,189 52,038 157,651 1.00 1.00 120,906 2,400 56,908 180,214 1.00 1.00 128,203 10,339 60,790 199,332 1.00 1.00 128,203 15,317 59,456 202,976 1.00 1.00 115,587 5,993 55,200 176,780 1.00 1.00 125,242 12,917 60,598 198,757 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 95,718 4,945 49,650 150,312 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 128,203 14,895 58,184 201,282 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 92,432 - 47,715 140,147 1.00 1.00 95,718 4,945 50,580 151,242 1.00 1.00 124,442 12,917 57,001 194,360 1.00 1.00 94,469 4,945 55,730 155,144 1.00 1.00 104,004 - 35,872 139,876 Police Officer Police Officer Police OfficerPolice OfficerPolice Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police OfficerPolice Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police OfficerPolice OfficerPolice Officer Police Officer Police OfficerPolice Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police OfficerPolice OfficerPolice Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer 146 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 123,949 12,917 66,832 203,697 1.00 1.00 95,718 4,945 50,760 151,422 1.00 1.00 128,203 16,139 62,026 206,368 1.00 1.00 84,095 4,484 46,435 135,013 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 120,614 7,907 58,120 186,642 1.00 1.00 95,718 4,945 50,646 151,308 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 94,469 4,945 54,115 153,530 1.00 1.00 134,287 13,562 59,932 207,781 1.00 1.00 88,692 4,196 51,956 144,845 1.00 1.00 127,472 12,917 59,138 199,527 1.00 1.00 109,911 2,400 52,913 165,224 1.00 1.00 104,004 - 35,872 139,876 1.00 1.00 161,676 7,475 63,789 232,939 1.00 1.00 134,433 10,980 60,916 206,328 1.00 1.00 161,676 15,107 63,731 240,514 1.00 1.00 141,134 5,085 58,029 204,248 1.00 1.00 161,676 19,218 65,672 246,566 1.00 1.00 150,479 16,642 61,524 228,645 1.00 1.00 143,287 9,493 59,290 212,069 1.00 1.00 161,676 13,828 64,842 240,346 1.00 1.00 161,676 16,818 64,985 243,479 1.00 1.00 124,520 - 53,872 178,392 1.00 1.00 153,576 11,037 61,937 226,550 1.00 1.00 161,676 19,060 65,436 246,172 1.00 1.00 161,676 12,707 64,513 238,895 1.00 1.00 161,676 14,949 64,912 241,537 1.00 1.00 161,676 17,939 63,746 243,361 1.00 1.00 147,097 12,105 59,694 218,896 1.00 1.00 161,676 12,707 64,357 238,739 1.00 1.00 161,676 19,060 65,722 246,458 1.00 1.00 161,676 12,707 64,383 238,765 1.00 1.00 161,676 16,070 65,034 242,780 1.00 1.00 156,522 17,939 64,503 238,964 1.00 1.00 161,676 15,697 65,071 242,444 1.00 1.00 144,354 12,544 64,054 220,952 1.00 1.00 161,676 27,361 67,408 256,445 1.00 1.00 161,676 19,060 65,644 246,380 1.00 1.00 202,763 - 49,912 252,675 1.00 1.00 90,312 2,109 37,112 129,533 1.00 1.00 90,629 2,962 37,164 130,756 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 4.45 3.45 271,084 - 14,096 285,180 1.70 1.70 129,125 - 6,715 135,840 1.70 1.70 72,510 - 3,771 76,281 2.22 2.22 194,678 - 10,123 204,801 0.44 0.00 - - - - 0.19 0.19 11,959 - 622 12,580 4.17 4.17 319,020 - 16,589 335,609 26,993,538 1,654,205 11,377,612 40,025,356 Police Sergeant Community Services Officer - PT Police CadetPolice Dispatcher - PT Reserve Police Officer Police Officer, Contract Community Services Officer - PT Reserve Police Officer Police Support Services Administrator Rangemaster - Armorer Station Officer Police Sergeant Police Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police OfficerPolice OfficerPolice Officer Police Officer Police Officer Police Officer Police Officer Police Officer Police Sergeant Police Sergeant Police Sergeant Police Sergeant Police Sergeant Police Sergeant Police SergeantPolice SergeantPolice Sergeant Police Sergeant Police Sergeant Police Sergeant Police Sergeant Police Sergeant Police SergeantPolice SergeantPolice Sergeant Police Sergeant Police Sergeant Police Sergeant Police Sergeant Police Sergeant Police Sergeant 147 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 0103511 - EMERGENCY PREPAREDNESS70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 110,442 111,605 112,721 120,701 8.15% 70 - REGULAR SALARIES Total 110,442 111,605 112,721 120,701 8.15% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 49 - - - 712011 - HOLIDAY PAY MISCELLANEOUS 5,027 5,061 5,111 5,061 0.00%712012 - HOLIDAY PAY SAFETY 50 - - - 712015 - LONGEVITY PAY MISC 3,291 3,283 3,315 3,382 3.02%71 - SPECIAL PAYS Total 8,416 8,343 8,426 8,442 1.19% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 12,033 20,076 20,376 21,300 6.10%722001 - PENSION EE NORMAL COST MISC 12,275 11,629 11,729 13,029 12.04% 723002 - PENSION ER NORMAL COST MISC 8,704 8,024 8,088 10,091 25.75%724001 - PENSION EE CONTRIB MISC (14,987) (14,509) (14,629) (16,256) 12.04% 725001 - PENSION UAL REQUIRED MISC 25,621 25,648 25,444 25,648 0.00%725003 - PENSION UAL DISCRETIONARY MISC 10,098 8,123 13,237 8,123 0.00% 727003 - CELL PHONE STIPEND 963 960 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 1,672 1,724 1,724 1,646 -4.52% 727012 - LIFE INSURANCE 101 105 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 19 20 20 20 0.00%727016 - MEDICARE FRINGES 2,213 2,030 2,051 2,122 4.51% 727018 - PORAC RET MED TRUST 1,152 1,200 1,200 1,200 0.00%727019 - SURVIVOR BENEFIT 58 - - - 727020 - DEFERRED COMP CITY CONTRIB 2,079 2,723 2,723 2,414 -11.36%728003 - COMPENSATED ABSENCES 3,754 3,906 3,906 4,225 8.15% 72 - BENEFITS Total 65,756 71,661 76,935 74,627 4.14% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 13,341 20,000 20,000 20,000 0.00% 74 - OTHER PAYS Total 13,341 20,000 20,000 20,000 0.00% 81 - CONTRACT SERVICES811027 - SERVICES CITY PRINT CONTRACT - 196 196 196 0.00% 81 - CONTRACT SERVICES Total - 196 196 196 0.00% 82 - GRANT OPERATING821005 - EMPG GRANT EXPENSES 15,524 - 15,971 - 82 - GRANT OPERATING Total 15,524 - 15,971 - 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 8,222 5,000 5,000 5,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 15,902 - - - 84 - SUPPLIES & MATERIALS Total 24,125 5,000 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT - 375 375 375 0.00%85 - MAINTENANCE & REPAIR Total - 375 375 375 0.00% 86 - TRAVEL & TRAINING POLICE SUMMARY BY ACCOUNT DETAIL 148 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 861001 - TRAVEL & MEETINGS NOC 1,262 2,000 2,000 2,000 0.00% 861003 - TRAINING 633 500 500 500 0.00%861005 - TRAINING CITY WIDE 940 5,514 5,514 5,514 0.00% 86 - TRAVEL & TRAINING Total 2,834 8,014 8,014 8,014 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 262 1,745 1,745 1,745 0.00% 871004 - PUBLICATIONS & DUES NOC 270 1,000 1,000 1,000 0.00%87 - GENERAL EXPENSES Total 532 2,745 2,745 2,745 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 2,928 3,404 3,404 3,475 2.09% 881005 - IT ISF REPLACEMENT CHARGE 1,942 1,916 1,916 1,916 0.00%881010 - WORKERS' COMP ISF MISC 5,410 4,478 4,478 5,481 22.39%881012 - GENERAL LIABILITY INSURANCE 5,103 5,957 5,957 5,046 -15.29% 881013 - UNINSURED CLAIMS CHARGE 3,738 - - - 881014 - ANNUAL OPEB CHARGE 6,971 5,754 5,754 6,245 8.54% 88 - INTERNAL SVC CHARGE Total 26,093 21,509 21,509 22,163 3.04% 0103511 - EMERGENCY PREPAREDNESS Total 269,062 249,447 271,892 262,263 5.14% 0103522 - POLICE IT 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 732,067 750,407 757,911 809,199 7.83% 70 - REGULAR SALARIES Total 732,067 750,407 757,911 809,199 7.83% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 305 200 200 200 0.00% 712006 - BILINGUAL PAY 2,407 2,400 2,400 2,400 0.00%712009 - SCHOLASTIC ACHIEVEMENT 67 - - - 712010 - EDUCATION RETENTION 6,800 6,825 6,893 7,273 6.56%712011 - HOLIDAY PAY MISCELLANEOUS 25,022 23,998 24,238 23,998 0.00% 712012 - HOLIDAY PAY SAFETY 253 - - - 712015 - LONGEVITY PAY MISC 21,785 21,708 21,925 22,679 4.47%71 - SPECIAL PAYS Total 56,639 55,131 55,656 56,549 2.57% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 112,523 120,456 122,256 127,800 6.10% 722001 - PENSION EE NORMAL COST MISC 81,266 78,192 78,865 88,290 12.91%723002 - PENSION ER NORMAL COST MISC 57,671 53,954 54,385 68,378 26.73%724001 - PENSION EE CONTRIB MISC (99,302) (97,553) (98,362) (110,150) 12.91% 725001 - PENSION UAL REQUIRED MISC 177,909 172,451 171,079 172,451 0.00%725003 - PENSION UAL DISCRETIONARY MISC 70,122 54,618 89,005 54,618 0.00% 727003 - CELL PHONE STIPEND 5,777 5,760 5,760 5,760 0.00%727004 - RHS $2.50 CONTRIBUTION 11,336 11,124 11,124 10,656 -4.21% 727012 - LIFE INSURANCE 628 630 630 630 0.00%727013 - EMP ASSISTANCE PROGRAM 118 120 120 120 0.00% 727016 - MEDICARE FRINGES 12,536 13,389 13,523 14,139 5.60%727018 - PORAC RET MED TRUST 7,192 7,200 7,200 7,200 0.00%727019 - SURVIVOR BENEFIT 346 - - - 72 - BENEFITS Total 477,425 465,390 500,632 484,397 4.08% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 12,000 - - - 73 - LUMP SUM PAYS Total 12,000 - - - 149 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 38,609 30,900 30,900 30,900 0.00%713002 - OVERTIME SAFTY & 1/2 TIME - 200 200 200 0.00% 74 - OTHER PAYS Total 38,609 31,100 31,100 31,100 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 6,615 5,400 5,400 5,400 0.00% 811008 - SERVICES PROFESSIONAL 1,777 1,800 1,800 1,800 0.00%811035 - COMPUTER CONSULTANTS 6,036 6,108 11,228 6,108 0.00%81 - CONTRACT SERVICES Total 14,428 13,308 18,428 13,308 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 157,448 193,167 193,167 200,000 3.54%83 - UTILITIES Total 157,448 193,167 193,167 200,000 3.54% 84 - SUPPLIES & MATERIALS 841065 - COMPUTER SUPPLY MEMORY/HD 23,228 24,000 24,000 24,000 0.00%84 - SUPPLIES & MATERIALS Total 23,228 24,000 24,000 24,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 23,769 23,771 23,771 23,771 0.00%851013 - PRINTER MAINT/SUPPLIES 37,448 38,150 45,648 38,150 0.00% 85 - MAINTENANCE & REPAIR Total 61,217 61,921 69,419 61,921 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 9,996 10,000 10,000 10,000 0.00%86 - TRAVEL & TRAINING Total 9,996 10,000 10,000 10,000 0.00% 87 - GENERAL EXPENSES 871017 - SOFTWARE LICENSE RENEWAL 390,271 400,906 408,417 405,210 1.07%871018 - HARDWARE MONITOR/PRINTER 46,660 27,000 27,000 27,000 0.00%871019 - NETWORK EQUIPMENT 37,295 37,996 37,996 37,996 0.00% 871020 - PC REPLACEMENT 148,014 188,270 242,979 188,271 0.00%871021 - HARDWARE MAINTENANCE 15,449 15,457 15,457 15,457 0.00%87 - GENERAL EXPENSES Total 637,690 669,629 731,850 673,934 0.64% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 14,318 17,261 17,261 17,689 2.48%881005 - IT ISF REPLACEMENT CHARGE 11,655 11,494 11,494 11,494 0.00%881010 - WORKERS' COMP ISF MISC 36,008 30,006 30,006 33,609 12.01% 881012 - GENERAL LIABILITY INSURANCE 33,962 40,666 40,666 31,049 -23.65%881013 - UNINSURED CLAIMS CHARGE 24,879 - - - 881014 - ANNUAL OPEB CHARGE 47,503 38,644 38,644 41,871 8.35%88 - INTERNAL SVC CHARGE Total 168,324 138,071 138,071 135,711 -1.71% 0103522 - POLICE IT Total 2,389,071 2,412,124 2,530,234 2,500,119 3.65% 01035351 - POLICE CHIEF70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 370,894 339,592 342,988 364,001 7.19%711002 - SALARIES SAFETY 666,103 715,936 727,749 740,513 3.43%70 - REGULAR SALARIES Total 1,036,997 1,055,528 1,070,737 1,104,515 4.64% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 273 267 267 267 0.00% 712006 - BILINGUAL PAY - 2,400 2,400 2,400 0.00% 150 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 712007 - LONGEVITY PAY SAFETY 9,054 9,373 9,538 6,196 -33.89% 712009 - SCHOLASTIC ACHIEVEMENT 26,972 26,717 27,464 22,766 -14.79%712010 - EDUCATION RETENTION 3,747 3,803 3,841 3,998 5.12% 712011 - HOLIDAY PAY MISCELLANEOUS 3,339 3,362 3,395 3,362 0.00%712012 - HOLIDAY PAY SAFETY 24,643 25,129 25,587 25,129 0.00% 712013 - PMA LEADERSHIP COMPENSATION 3,983 4,654 6,446 3,515 -24.48%712015 - LONGEVITY PAY MISC 3,712 3,702 3,739 3,814 3.02% 71 - SPECIAL PAYS Total 75,724 79,407 82,677 71,447 -10.02% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 149,871 165,432 167,232 172,824 4.47% 722001 - PENSION EE NORMAL COST MISC 32,594 32,186 32,472 36,613 13.76%722002 - PENSION EE NORMAL COST SAFETY 68,577 64,434 65,913 73,503 14.07% 723002 - PENSION ER NORMAL COST MISC 27,350 26,392 26,620 32,667 23.78%723003 - PENSION ER NORMAL COST SAFETY 151,964 138,892 141,766 171,752 23.66%724001 - PENSION EE CONTRIB MISC (43,990) (44,147) (44,189) (47,194) 6.90% 724002 - PENSION EE CONTRIB SAFETY (111,574) (104,527) (105,668) (114,188) 9.24%725001 - PENSION UAL REQUIRED MISC 71,018 78,041 77,421 78,041 0.00% 725002 - PENSION UAL REQUIRED SAFETY 389,151 402,742 399,283 402,742 0.00%725003 - PENSION UAL DISCRETIONARY MISC 27,992 24,717 40,279 24,717 0.00% 725004 - PENSION UAL DISCRETIONARY SFTY 153,489 127,556 197,303 127,556 0.00%727001 - CAR ALLOWANCE - - - 4,800 727003 - CELL PHONE STIPEND 6,262 5,760 5,760 4,800 -16.67%727004 - RHS $2.50 CONTRIBUTION 13,755 13,714 13,714 9,382 -31.59%727012 - LIFE INSURANCE 822 840 840 840 0.00% 727013 - EMP ASSISTANCE PROGRAM 157 160 160 160 0.00%727016 - MEDICARE FRINGES 18,705 18,817 19,104 19,280 2.46% 727017 - PARS DC 401A 2,089 - - - 727018 - PORAC RET MED TRUST 2,450 3,600 3,600 3,600 0.00% 727019 - SURVIVOR BENEFIT 462 - - - 727020 - DEFERRED COMP CITY CONTRIB 15,904 18,421 18,607 20,089 9.05% 728003 - COMPENSATED ABSENCES 36,198 36,943 36,943 38,658 4.64%72 - BENEFITS Total 1,013,246 1,009,974 1,097,159 1,060,642 5.02% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 8,000 - - - 713002 - OVERTIME SAFTY & 1/2 TIME 39,302 21,934 22,194 21,934 0.00% 74 - OTHER PAYS Total 127,041 71,934 72,194 71,934 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 37,301 22,392 22,392 22,392 0.00% 81 - CONTRACT SERVICES Total 37,301 22,392 22,392 22,392 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 4,171 3,755 3,755 3,755 0.00% 861003 - TRAINING 9,774 17,000 17,000 17,000 0.00%86 - TRAVEL & TRAINING Total 13,946 20,755 20,755 20,755 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 30,594 30,000 40,653 30,000 0.00%871004 - PUBLICATIONS & DUES NOC 620 2,270 2,270 2,270 0.00%87 - GENERAL EXPENSES Total 31,214 32,270 42,923 32,270 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 18,874 22,804 22,804 23,375 2.50%881005 - IT ISF REPLACEMENT CHARGE 15,540 15,325 15,325 15,325 0.00% 881010 - WORKERS' COMP ISF MISC 16,178 45,664 45,664 52,514 15.00% 151 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 881011 - WORKERS' COMP ISF SAFETY 35,983 20,123 20,123 22,245 10.54% 881012 - GENERAL LIABILITY INSURANCE 49,198 106,783 106,783 91,050 -14.73%881013 - UNINSURED CLAIMS CHARGE 36,041 - - - 881014 - ANNUAL OPEB CHARGE 65,022 55,078 55,078 56,384 2.37%881015 - OTHER INSURANCE ISF RATES - 695 695 695 0.00% 88 - INTERNAL SVC CHARGE Total 236,836 266,472 266,472 261,587 -1.83% 01035351 - POLICE CHIEF Total 2,580,303 2,558,731 2,675,308 2,645,542 3.39% 01035352 - POLICE SUPPORT SERVICES 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 3,010,094 3,321,494 3,354,709 3,420,255 2.97% 711002 - SALARIES SAFETY 456,226 465,415 474,723 513,413 10.31%711003 - SALARIES PART TIME 227,813 390,584 394,490 396,313 1.47%70 - REGULAR SALARIES Total 3,694,132 4,177,492 4,223,921 4,329,981 3.65% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 34,966 33,877 33,877 33,877 0.00% 712004 - CERTIFICATION PAY 17,662 19,680 19,876 17,791 -9.60%712006 - BILINGUAL PAY 18,754 16,800 16,800 19,200 14.29%712007 - LONGEVITY PAY SAFETY 10,100 10,279 10,510 10,484 2.00% 712009 - SCHOLASTIC ACHIEVEMENT 33,104 32,579 33,326 35,867 10.09%712010 - EDUCATION RETENTION 39,427 41,241 41,654 40,064 -2.85% 712011 - HOLIDAY PAY MISCELLANEOUS 78,819 111,833 112,951 111,833 0.00%712012 - HOLIDAY PAY SAFETY 35,433 44,720 45,374 44,720 0.00% 712013 - PMA LEADERSHIP COMPENSATION 4,554 4,654 9,494 5,980 28.48%712015 - LONGEVITY PAY MISC 34,719 37,288 37,661 32,946 -11.64% 71 - SPECIAL PAYS Total 307,537 352,951 361,523 352,761 -0.05% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 791,618 925,908 939,408 981,012 5.95% 721002 - CAFETERIA ALLOWANCE PT 7,334 7,053 7,053 7,053 0.00%722001 - PENSION EE NORMAL COST MISC 277,914 305,675 308,275 311,811 2.01% 722002 - PENSION EE NORMAL COST SAFETY 47,109 41,887 43,451 51,392 22.69%723002 - PENSION ER NORMAL COST MISC 289,362 317,820 320,541 341,555 7.47%723003 - PENSION ER NORMAL COST SAFETY 104,822 90,290 93,273 125,397 38.88% 723004 - RETIREMENT PART TIME/TEMP 2,442 14,647 14,793 14,862 1.47%724001 - PENSION EE CONTRIB MISC (424,415) (482,570) (484,538) (456,314) -5.44% 724002 - PENSION EE CONTRIB SAFETY (76,649) (67,951) (70,233) (83,369) 22.69%725001 - PENSION UAL REQUIRED MISC 819,113 853,070 846,284 853,070 0.00% 725002 - PENSION UAL REQUIRED SAFETY 253,372 261,814 259,565 261,814 0.00%725003 - PENSION UAL DISCRETIONARY MISC 322,852 270,184 440,286 270,184 0.00% 725004 - PENSION UAL DISCRETIONARY SFTY 99,934 82,922 128,262 82,922 0.00%727003 - CELL PHONE STIPEND 8,513 8,640 8,640 8,640 0.00%727004 - RHS $2.50 CONTRIBUTION 49,965 47,255 47,255 52,426 10.94% 727012 - LIFE INSURANCE 4,535 4,830 4,830 4,830 0.00%727013 - EMP ASSISTANCE PROGRAM 876 900 900 920 2.22% 727015 - UNEMPLOYMENT EXPENSE 156 - - - 727016 - MEDICARE FRINGES 71,424 78,382 79,320 79,489 1.41% 727018 - PORAC RET MED TRUST 48,928 50,400 50,400 50,400 0.00%727019 - SURVIVOR BENEFIT 2,829 - - - 727020 - DEFERRED COMP CITY CONTRIB 66,728 94,284 94,470 74,618 -20.86%728003 - COMPENSATED ABSENCES 128,750 132,542 132,542 137,678 3.88%72 - BENEFITS Total 2,897,512 3,037,981 3,264,777 3,170,388 4.36% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 84,000 - - - 152 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 73 - LUMP SUM PAYS Total 84,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 399,298 370,000 370,000 370,000 0.00%713002 - OVERTIME SAFTY & 1/2 TIME 142,086 165,000 166,056 165,000 0.00% 713035 - OT GRANT REIMBURSED (412,466) - - - 74 - OTHER PAYS Total 128,918 535,000 536,056 535,000 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 3,240 4,682 4,682 4,682 0.00%811008 - SERVICES PROFESSIONAL 279,430 284,469 286,035 369,351 29.84% 811012 - SERVICES JANITORIAL 130,007 175,000 196,595 175,000 0.00%811027 - SERVICES CITY PRINT CONTRACT 14,370 15,220 15,220 15,220 0.00% 841060 - OTHER AGENCY FEES 69,300 82,007 82,007 82,007 0.00%81 - CONTRACT SERVICES Total 496,346 561,378 584,539 646,260 15.12% 83 - UTILITIES 831001 - TELECOMM DATALINES 22 - - - 831002 - UTILITIES TELEPHONE 29,694 33,858 33,858 33,858 0.00% 831003 - UTILITIES NATURAL GAS 6,945 6,500 6,500 7,640 17.54%831004 - UTILITIES ELECTRICITY 175,305 160,000 160,000 201,601 26.00% 831005 - UTILITIES WATER 5,836 7,312 7,312 7,312 0.00%83 - UTILITIES Total 217,802 207,670 207,670 250,411 20.58% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 52,059 66,215 66,215 66,215 0.00%841010 - SUPPLIES COPY MACHINE 11,991 13,000 13,000 13,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 52,843 47,980 47,980 47,980 0.00%841023 - SHOOTING RANGE SUPPLIES 68,763 62,800 66,154 68,800 9.55%841044 - TOOLS INSTRUMENTS ETC 1,545 - - - 841046 - SPECIAL DEPT EXPENSE NOC 52,474 75,166 77,757 75,166 0.00%84 - SUPPLIES & MATERIALS Total 239,675 265,161 271,107 271,161 2.26% 85 - MAINTENANCE & REPAIR841014 - SUPPLIES JANITORIAL NOC 18,014 13,000 13,000 13,000 0.00%851010 - MAINT & REPAIR EQUIPMENT 35,417 54,751 54,751 54,751 0.00% 851016 - MAINT & REPAIR BUILDING 139,984 189,228 233,290 189,372 0.08%851037 - MAINT & REPAIR NOC - 1,477 1,477 1,477 0.00% 851066 - SEWER USE FEE/PROP TAX 13,500 13,186 13,186 14,000 6.17%851072 - SEWER FEES: FIXED + USE 513 333 333 515 54.65% 85 - MAINTENANCE & REPAIR Total 207,427 271,976 316,037 273,116 0.42% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 1,568 2,814 2,814 2,814 0.00% 861003 - TRAINING 34,284 27,843 27,843 27,843 0.00%861004 - TRAINING POST 143,331 136,991 136,991 136,991 0.00% 861009 - PEER SUPPORT PROGRAM 9,251 15,000 15,000 15,000 0.00%86 - TRAVEL & TRAINING Total 188,433 182,648 182,648 182,648 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 17,055 35,000 25,000 35,000 0.00%871004 - PUBLICATIONS & DUES NOC 10,564 12,033 12,033 12,033 0.00% 871006 - UNIFORM EXPENSE 154,190 186,473 186,473 186,473 0.00%87 - GENERAL EXPENSES Total 181,808 233,506 223,506 233,506 0.00% 88 - INTERNAL SVC CHARGE 153 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 881004 - IT ISF OPERATING CHARGE 115,962 140,928 140,928 144,536 2.56% 881005 - IT ISF REPLACEMENT CHARGE 98,326 96,967 96,967 96,967 0.00%881010 - WORKERS' COMP ISF MISC 162,056 189,064 189,064 216,202 14.35% 881011 - WORKERS' COMP ISF SAFETY 23,473 20,123 20,123 27,806 38.18%881012 - GENERAL LIABILITY INSURANCE 174,986 293,275 293,275 224,481 -23.46% 881013 - UNINSURED CLAIMS CHARGE 128,189 - - - 881014 - ANNUAL OPEB CHARGE 238,578 191,827 191,827 205,972 7.37% 881015 - OTHER INSURANCE ISF RATES - 1,871 1,871 1,871 0.00%88 - INTERNAL SVC CHARGE Total 941,571 934,054 934,054 917,835 -1.74% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 4,902 5,000 5,000 5,000 0.00%911024 - EQUIPMENT N.O.C.- 2,695 2,695 2,695 0.00% 90 - CAPITAL EXPENDITURES Total 4,902 7,695 7,695 7,695 0.00% 01035352 - POLICE SUPPORT SERVICES Total 9,590,064 10,767,511 11,113,533 11,170,762 3.75% 01035353 - PATROL 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 1,108,075 818,180 826,362 881,449 7.73%711002 - SALARIES SAFETY 9,470,343 10,814,366 10,948,490 11,058,329 2.26% 711003 - SALARIES PART TIME 13,599 305,257 308,309 319,020 4.51%70 - REGULAR SALARIES Total 10,592,017 11,937,803 12,083,161 12,258,799 2.69% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 13,230 11,215 11,215 11,215 0.00%712006 - BILINGUAL PAY 33,997 33,600 33,600 33,600 0.00% 712007 - LONGEVITY PAY SAFETY 35,207 37,170 38,053 33,025 -11.15%712008 - MATRON PAY 6,336 6,500 6,500 6,500 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 503,835 496,339 503,009 459,018 -7.52%712010 - EDUCATION RETENTION 12,579 8,331 8,414 13,299 59.64% 712011 - HOLIDAY PAY MISCELLANEOUS 34,289 37,610 37,986 37,610 0.00%712012 - HOLIDAY PAY SAFETY 383,540 493,413 499,551 493,413 0.00% 712013 - PMA LEADERSHIP COMPENSATION 6,032 6,470 13,590 18,989 193.48%712015 - LONGEVITY PAY MISC 4,576 5,044 5,094 7,156 41.87%712016 - MOTOR OFFICER PAY 77 - - 15,082 712018 - CANINE PAY 34,170 34,976 35,326 36,000 2.93%712019 - SAFETY CERTIFICATION PAY 184,064 226,182 228,443 185,629 -17.93%71 - SPECIAL PAYS Total 1,251,934 1,396,849 1,420,781 1,350,536 -3.32% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 1,857,710 2,070,240 2,100,840 2,216,412 7.06% 721002 - CAFETERIA ALLOWANCE PT 473 - - - 722001 - PENSION EE NORMAL COST MISC 83,244 60,445 60,930 75,384 24.72% 722002 - PENSION EE NORMAL COST SAFETY 1,065,553 1,114,585 1,130,230 1,176,206 5.53%723002 - PENSION ER NORMAL COST MISC 108,638 74,143 74,766 91,426 23.31% 723003 - PENSION ER NORMAL COST SAFETY 2,089,617 2,097,987 2,127,074 2,438,450 16.23%723004 - RETIREMENT PART TIME/TEMP 546 11,447 11,562 11,963 4.51% 724001 - PENSION EE CONTRIB MISC (146,408) (106,363) (107,246) (117,281) 10.26%724002 - PENSION EE CONTRIB SAFETY (1,465,938) (1,498,487) (1,518,737) (1,631,573) 8.88%725001 - PENSION UAL REQUIRED MISC 173,242 188,025 186,530 188,025 0.00% 725002 - PENSION UAL REQUIRED SAFETY 5,852,415 6,083,508 6,031,253 6,083,508 0.00%725003 - PENSION UAL DISCRETIONARY MISC 68,284 59,551 97,043 59,551 0.00% 725004 - PENSION UAL DISCRETIONARY SFTY 2,308,322 1,926,763 2,980,302 1,926,763 0.00%727003 - CELL PHONE STIPEND 15,867 17,280 17,280 15,360 -11.11% 727004 - RHS $2.50 CONTRIBUTION 110,989 104,976 104,976 98,154 -6.50%727012 - LIFE INSURANCE 10,313 10,815 10,815 10,920 0.97% 154 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 727013 - EMP ASSISTANCE PROGRAM 1,972 2,060 2,060 2,080 0.97% 727015 - UNEMPLOYMENT EXPENSE 25,919 - - - 727016 - MEDICARE FRINGES 207,806 222,627 225,460 221,631 -0.45% 727018 - PORAC RET MED TRUST 99,319 102,000 102,000 103,200 1.18%727019 - SURVIVOR BENEFIT 5,427 - - - 727020 - DEFERRED COMP CITY CONTRIB 202,168 273,519 274,547 234,065 -14.42%728003 - COMPENSATED ABSENCES 404,097 407,139 407,139 417,892 2.64% 72 - BENEFITS Total 13,079,576 13,222,261 14,318,824 13,622,138 3.02% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 168,000 - - - 73 - LUMP SUM PAYS Total 168,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 155,373 200,000 200,000 200,000 0.00%713002 - OVERTIME SAFTY & 1/2 TIME 1,614,075 1,300,000 1,309,047 1,300,000 0.00% 713008 - CALL BACK PAY 221 - - - 74 - OTHER PAYS Total 1,769,668 1,500,000 1,509,047 1,500,000 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 240,692 364,643 364,643 364,643 0.00% 811025 - CONTRACT SERVICES HELICOPTER 275,098 569,750 569,750 569,750 0.00%81 - CONTRACT SERVICES Total 515,789 934,393 934,393 934,393 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 19,726 13,291 13,291 13,291 0.00%841020 - PRISIONER CUSTODY EXPENSE 50,960 42,500 42,500 42,500 0.00% 841024 - S.W.A.T. SUPPLIES 45,155 51,623 51,623 51,623 0.00%841025 - CANINE SUPPLIES 34,874 12,590 12,590 12,590 0.00%84 - SUPPLIES & MATERIALS Total 150,716 120,004 120,004 120,004 0.00% 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT 1,135 2,000 2,000 2,000 0.00% 85 - MAINTENANCE & REPAIR Total 1,135 2,000 2,000 2,000 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 148 2,209 2,209 2,209 0.00% 861003 - TRAINING 35,201 50,425 59,583 50,425 0.00%861007 - STANDRDS FOR TRNING & CORRTN 3,826 6,613 6,613 6,613 0.00% 86 - TRAVEL & TRAINING Total 39,176 59,247 68,405 59,247 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 247 200 200 200 0.00% 871004 - PUBLICATIONS & DUES NOC 1,300 815 815 815 0.00%87 - GENERAL EXPENSES Total 1,547 1,015 1,015 1,015 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 247,060 299,959 299,959 307,658 2.57%881005 - IT ISF REPLACEMENT CHARGE 210,113 206,884 206,884 206,884 0.00% 881010 - WORKERS' COMP ISF MISC 38,269 560,137 560,137 633,089 13.02%881011 - WORKERS' COMP ISF SAFETY 544,041 498,898 498,898 551,498 10.54% 881012 - GENERAL LIABILITY INSURANCE 549,220 1,048,981 1,048,981 839,159 -20.00%881013 - UNINSURED CLAIMS CHARGE 402,340 - - - 881014 - ANNUAL OPEB CHARGE 729,078 602,027 602,027 614,216 2.02%881015 - OTHER INSURANCE ISF RATES - 22,725 22,725 22,725 0.00%88 - INTERNAL SVC CHARGE Total 2,720,121 3,239,610 3,239,610 3,175,229 -1.99% 155 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 01035353 - PATROL Total 30,289,678 32,413,181 33,697,240 33,023,360 1.88% 01035354 - TRAFFIC 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 699,865 731,874 739,193 814,571 11.30%711002 - SALARIES SAFETY 1,687,214 1,692,124 1,713,699 1,758,123 3.90% 711003 - SALARIES PART TIME 151,565 325,644 328,900 271,084 -16.75%70 - REGULAR SALARIES Total 2,538,644 2,749,642 2,781,792 2,843,778 3.42% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 995 4,127 4,127 4,127 0.00% 712004 - CERTIFICATION PAY 1,443 1,454 1,468 1,454 0.00%712006 - BILINGUAL PAY 5,357 4,800 4,800 4,800 0.00%712007 - LONGEVITY PAY SAFETY 9,302 10,472 10,707 7,848 -25.05% 712009 - SCHOLASTIC ACHIEVEMENT 57,912 59,068 59,985 54,201 -8.24%712010 - EDUCATION RETENTION 8,715 8,797 8,885 9,215 4.75% 712011 - HOLIDAY PAY MISCELLANEOUS 19,842 22,943 23,172 22,943 0.00%712012 - HOLIDAY PAY SAFETY 75,318 81,554 82,577 81,554 0.00% 712013 - PMA LEADERSHIP COMPENSATION 4,258 4,654 9,494 2,990 -35.76%712015 - LONGEVITY PAY MISC 9,989 10,114 10,215 9,081 -10.22% 712016 - MOTOR OFFICER PAY 86,426 91,642 92,656 71,288 -22.21% 712019 - SAFETY CERTIFICATION PAY 38,208 30,644 30,951 31,871 4.00%71 - SPECIAL PAYS Total 317,765 330,269 339,037 301,372 -8.75% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 421,191 461,748 468,648 511,200 10.71% 721002 - CAFETERIA ALLOWANCE PT 7,822 7,800 7,800 7,800 0.00%722001 - PENSION EE NORMAL COST MISC 75,950 86,154 86,909 73,394 -14.81%722002 - PENSION EE NORMAL COST SAFETY 184,497 161,832 164,643 187,219 15.69% 723002 - PENSION ER NORMAL COST MISC 77,251 91,364 92,171 82,556 -9.64%723003 - PENSION ER NORMAL COST SAFETY 378,844 328,272 333,729 424,074 29.18% 723004 - RETIREMENT PART TIME/TEMP 3 12,212 12,334 10,166 -16.75%724001 - PENSION EE CONTRIB MISC (113,749) (137,477) (137,469) (109,645) -20.24% 724002 - PENSION EE CONTRIB SAFETY (267,949) (234,783) (238,802) (268,016) 14.15%725001 - PENSION UAL REQUIRED MISC 231,799 243,028 241,094 243,028 0.00% 725002 - PENSION UAL REQUIRED SAFETY 977,155 951,886 943,710 951,886 0.00%725003 - PENSION UAL DISCRETIONARY MISC 91,362 76,971 125,431 76,971 0.00%725004 - PENSION UAL DISCRETIONARY SFTY 385,410 301,481 466,328 301,481 0.00% 727003 - CELL PHONE STIPEND 11,274 11,520 11,520 10,560 -8.33%727004 - RHS $2.50 CONTRIBUTION 39,127 24,784 24,784 47,654 92.28% 727012 - LIFE INSURANCE 2,470 2,415 2,415 2,520 4.35%727013 - EMP ASSISTANCE PROGRAM 464 460 460 480 4.35% 727016 - MEDICARE FRINGES 51,809 51,225 51,907 51,574 0.68%727018 - PORAC RET MED TRUST 24,562 24,000 24,000 25,200 5.00%727019 - SURVIVOR BENEFIT 1,443 - - - 727020 - DEFERRED COMP CITY CONTRIB 48,121 72,241 72,427 51,454 -28.77%728003 - COMPENSATED ABSENCES 84,834 84,840 84,840 90,044 6.13% 72 - BENEFITS Total 2,713,689 2,621,972 2,838,879 2,771,599 5.71% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 40,000 - - - 73 - LUMP SUM PAYS Total 40,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 132,963 80,000 80,000 80,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 522,735 500,000 501,997 500,000 0.00% 156 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 713008 - CALL BACK PAY 77 - - - 74 - OTHER PAYS Total 655,775 580,000 581,997 580,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 330,658 298,794 360,456 360,456 20.64%811047 - ANIMAL SHELTER CONTRACTS 133,070 161,386 161,386 97,186 -39.78%81 - CONTRACT SERVICES Total 463,728 460,180 521,842 457,642 -0.55% 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 27,214 39,800 44,577 39,800 0.00% 841070 - ANIMAL SHELTER SUPPLIES 26,591 25,000 25,000 25,000 0.00%84 - SUPPLIES & MATERIALS Total 53,805 64,800 69,577 64,800 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 2,217 5,000 5,000 5,000 0.00%85 - MAINTENANCE & REPAIR Total 2,217 5,000 5,000 5,000 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 385 2,209 2,209 2,209 0.00%861003 - TRAINING 5,785 10,175 10,175 10,175 0.00%86 - TRAVEL & TRAINING Total 6,171 12,384 12,384 12,384 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 1,580 1,100 1,100 1,100 0.00%87 - GENERAL EXPENSES Total 1,580 1,100 1,100 1,100 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 63,181 76,711 76,711 78,668 2.55%881005 - IT ISF REPLACEMENT CHARGE 53,320 52,583 52,583 52,583 0.00% 881010 - WORKERS' COMP ISF MISC 35,107 133,090 133,090 150,411 13.01%881011 - WORKERS' COMP ISF SAFETY 87,140 70,430 70,430 77,856 10.54%881012 - GENERAL LIABILITY INSURANCE 115,300 298,342 298,342 250,474 -16.04% 881013 - UNINSURED CLAIMS CHARGE 84,465 - - - 881014 - ANNUAL OPEB CHARGE 144,294 125,350 125,350 131,732 5.09% 881015 - OTHER INSURANCE ISF RATES - 13,449 13,449 13,449 0.00%88 - INTERNAL SVC CHARGE Total 582,807 769,955 769,955 755,173 -1.92% 01035354 - TRAFFIC Total 7,376,180 7,595,302 7,921,563 7,792,848 2.60% 01035355 - DETECTIVES70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 902,643 858,641 867,227 918,909 7.02%711002 - SALARIES SAFETY 3,867,339 4,322,931 4,376,677 4,426,359 2.39% 711003 - SALARIES PART TIME 25,011 64,595 65,241 11,959 -81.49%70 - REGULAR SALARIES Total 4,794,994 5,246,167 5,309,145 5,357,227 2.12% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 1,467 461 461 461 0.00%712006 - BILINGUAL PAY 16,761 16,800 16,800 14,400 -14.29% 712007 - LONGEVITY PAY SAFETY 21,588 22,756 23,299 19,651 -13.65%712009 - SCHOLASTIC ACHIEVEMENT 195,403 218,408 221,069 213,291 -2.34%712010 - EDUCATION RETENTION 13,616 13,991 14,131 14,464 3.38% 712011 - HOLIDAY PAY MISCELLANEOUS 10,186 8,034 8,115 8,034 0.00%712012 - HOLIDAY PAY SAFETY 184,563 211,601 214,185 211,601 0.00% 712013 - PMA LEADERSHIP COMPENSATION 7,272 7,585 16,998 12,484 64.58%712015 - LONGEVITY PAY MISC 18,233 18,254 18,437 19,716 8.01% 157 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 712019 - SAFETY CERTIFICATION PAY 121,647 127,983 129,263 126,852 -0.88%71 - SPECIAL PAYS Total 590,737 645,875 662,758 640,955 -0.76% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 770,066 885,756 898,656 917,112 3.54%722001 - PENSION EE NORMAL COST MISC 94,026 91,583 92,363 104,112 13.68%722002 - PENSION EE NORMAL COST SAFETY 417,364 405,459 411,986 444,563 9.64% 723002 - PENSION ER NORMAL COST MISC 73,942 70,794 71,366 88,553 25.09%723003 - PENSION ER NORMAL COST SAFETY 866,978 824,265 837,001 1,021,269 23.90% 723004 - RETIREMENT PART TIME/TEMP - 522 527 448 -14.02%724001 - PENSION EE CONTRIB MISC (121,524) (121,262) (122,268) (135,459) 11.71% 724002 - PENSION EE CONTRIB SAFETY (614,922) (590,659) (599,050) (658,140) 11.42%725001 - PENSION UAL REQUIRED MISC 197,486 214,362 212,657 214,362 0.00% 725002 - PENSION UAL REQUIRED SAFETY 2,312,884 2,390,113 2,369,583 2,390,113 0.00%725003 - PENSION UAL DISCRETIONARY MISC 77,839 67,893 110,636 67,893 0.00%725004 - PENSION UAL DISCRETIONARY SFTY 912,252 756,994 1,170,913 756,994 0.00% 727003 - CELL PHONE STIPEND 32,251 33,600 33,600 32,640 -2.86%727004 - RHS $2.50 CONTRIBUTION 65,134 64,142 64,142 75,146 17.16% 727012 - LIFE INSURANCE 4,280 4,740 4,740 4,515 -4.75%727013 - EMP ASSISTANCE PROGRAM 802 880 880 860 -2.27% 727016 - MEDICARE FRINGES 95,558 98,028 99,348 97,554 -0.48%727018 - PORAC RET MED TRUST 39,915 43,200 43,200 42,000 -2.78% 727019 - SURVIVOR BENEFIT 2,367 - - - 727020 - DEFERRED COMP CITY CONTRIB 87,356 121,253 121,674 102,175 -15.73%728003 - COMPENSATED ABSENCES 171,308 181,355 181,355 187,084 3.16%72 - BENEFITS Total 5,485,362 5,543,017 6,003,309 5,753,793 3.80% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 70,000 - - - 73 - LUMP SUM PAYS Total 70,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 50,148 30,000 30,000 30,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 865,261 600,000 603,633 600,000 0.00%74 - OTHER PAYS Total 915,409 630,000 633,633 630,000 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 25,405 28,163 28,163 28,163 0.00%811008 - SERVICES PROFESSIONAL 52,928 53,092 53,092 53,092 0.00%81 - CONTRACT SERVICES Total 78,332 81,255 81,255 81,255 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 23,298 15,562 52,968 15,562 0.00%841022 - PHOTO EXPENSE 1,472 3,500 3,500 3,500 0.00%841046 - SPECIAL DEPT EXPENSE NOC 6,612 7,500 7,500 7,500 0.00%84 - SUPPLIES & MATERIALS Total 31,383 26,562 63,968 26,562 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT - 1,500 1,500 1,500 0.00%85 - MAINTENANCE & REPAIR Total - 1,500 1,500 1,500 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 3,753 4,783 4,783 4,783 0.00%861003 - TRAINING 34,318 35,400 35,400 35,400 0.00% 86 - TRAVEL & TRAINING Total 38,071 40,183 40,183 40,183 0.00% 158 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 3,545 4,030 4,030 4,030 0.00%87 - GENERAL EXPENSES Total 3,545 4,030 4,030 4,030 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 97,958 122,755 122,755 125,865 2.53%881005 - IT ISF REPLACEMENT CHARGE 81,951 83,577 83,577 83,577 0.00% 881010 - WORKERS' COMP ISF MISC 41,421 235,103 235,103 277,030 17.83%881011 - WORKERS' COMP ISF SAFETY 205,437 169,184 169,184 183,518 8.47% 881012 - GENERAL LIABILITY INSURANCE 232,831 437,213 437,213 360,609 -17.52%881013 - UNINSURED CLAIMS CHARGE 170,564 - - - 881014 - ANNUAL OPEB CHARGE 317,843 268,130 268,130 274,762 2.47%881015 - OTHER INSURANCE ISF RATES - 9,739 9,739 9,739 0.00% 88 - INTERNAL SVC CHARGE Total 1,148,006 1,325,700 1,325,700 1,315,100 -0.80% 01035355 - DETECTIVES Total 13,155,839 13,544,288 14,125,480 13,850,604 2.26% 01035356 - FLEET MAINTENANCE 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 154,418 160,603 162,209 169,340 5.44%70 - REGULAR SALARIES Total 154,418 160,603 162,209 169,340 5.44% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 294 - - - 712004 - CERTIFICATION PAY 50 50 50 25 -50.00%712006 - BILINGUAL PAY 2,407 2,400 2,400 2,400 0.00%712009 - SCHOLASTIC ACHIEVEMENT 13 - - - 712010 - EDUCATION RETENTION 1,305 1,315 1,328 1,354 3.02%712011 - HOLIDAY PAY MISCELLANEOUS 4,600 7,379 7,379 7,379 0.00% 712012 - HOLIDAY PAY SAFETY 70 - - - 712015 - LONGEVITY PAY MISC 3,076 3,068 3,099 3,160 3.02% 71 - SPECIAL PAYS Total 11,815 14,211 14,255 14,319 0.76% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 40,196 40,152 40,752 42,600 6.10% 722001 - PENSION EE NORMAL COST MISC 14,492 13,944 14,060 16,531 18.55%723002 - PENSION ER NORMAL COST MISC 13,956 13,270 13,380 16,418 23.72% 724001 - PENSION EE CONTRIB MISC (21,061) (20,878) (21,052) (23,166) 10.96%725001 - PENSION UAL REQUIRED MISC 35,780 36,908 36,615 36,908 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 14,102 11,690 19,049 11,690 0.00%727003 - CELL PHONE STIPEND 1,182 1,920 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 2,508 2,400 2,400 7,872 228.00% 727012 - LIFE INSURANCE 209 210 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 39 40 40 40 0.00% 727016 - MEDICARE FRINGES 2,792 2,975 3,005 3,202 7.61%727018 - PORAC RET MED TRUST 2,397 2,400 2,400 2,400 0.00% 727019 - SURVIVOR BENEFIT 115 - - - 727020 - DEFERRED COMP CITY CONTRIB 3,040 4,434 4,434 3,387 -23.61% 728003 - COMPENSATED ABSENCES 5,278 5,621 5,621 5,927 5.44%72 - BENEFITS Total 115,025 115,086 122,833 125,938 9.43% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 73 - LUMP SUM PAYS Total 4,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 17,302 20,000 20,000 20,000 0.00% 159 2022ACTUAL 2023ORIGINALBUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 713008 - CALL BACK PAY 647 - - - 74 - OTHER PAYS Total 17,948 20,000 20,000 20,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 122,245 137,000 137,288 137,288 0.21%81 - CONTRACT SERVICES Total 122,245 137,000 137,288 137,288 0.21% 84 - SUPPLIES & MATERIALS 841001 - STEP UP PRGM (PD)321 - - - 841011 - SUPPLIES AUTO PARTS EXPENSE 110,490 59,995 59,995 59,995 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 12,628 9,000 9,000 9,000 0.00%841044 - TOOLS INSTRUMENTS ETC - 500 500 500 0.00% 84 - SUPPLIES & MATERIALS Total 123,439 69,495 69,495 69,495 0.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 446,563 382,000 382,000 450,000 17.80% 851008 - AUTO EXTERIOR MAINT 78,591 87,768 87,768 87,768 0.00%851009 - COLLISION CONTINGNCY FUND 22,123 72,000 72,000 72,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT 56 1,000 1,000 1,000 0.00%85 - MAINTENANCE & REPAIR Total 547,333 542,768 542,768 610,768 12.53% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC - 1,115 1,115 1,115 0.00%87 - GENERAL EXPENSES Total - 1,115 1,115 1,115 0.00% 88 - INTERNAL SVC CHARGE 881002 - NON CAPITAL EQUIPMENT 141,445 179,945 179,945 179,945 0.00%881003 - VEHICLE REPLACE ISF 550,500 800,000 800,000 800,000 0.00% 881004 - IT ISF OPERATING CHARGE 5,206 6,175 6,175 6,318 881005 - IT ISF REPLACEMENT CHARGE 3,885 3,831 3,831 3,831 0.00% 881010 - WORKERS' COMP ISF MISC 7,606 7,129 7,129 8,433 881012 - GENERAL LIABILITY INSURANCE 7,174 16,202 16,202 14,333 -11.53% 881013 - UNINSURED CLAIMS CHARGE 5,255 - - - 881014 - ANNUAL OPEB CHARGE 9,404 8,259 8,259 8,951 8.38%881015 - OTHER INSURANCE ISF RATES - 126 126 126 88 - INTERNAL SVC CHARGE Total 730,475 1,021,667 1,021,667 1,021,937 0.03% 01035356 - FLEET MAINTENANCE Total 1,826,699 2,081,945 2,091,631 2,170,200 4.24% 0103599 - POLICE COST APPLIED87 - GENERAL EXPENSES871039 - COST APPLIED ALLOCATION (3,346,380) - - - 87 - GENERAL EXPENSES Total (3,346,380) - - - 0103599 - POLICE COST APPLIED Total (3,346,380) - - - 11135 - SLESF GRANT POLICE DEPT74 - OTHER PAYS715004 - SALARY REIMBURSEMENT 211,400 200,000 200,000 200,000 74 - OTHER PAYS Total 211,400 200,000 200,000 200,000 0.00% 11135 - SLESF GRANT POLICE DEPT Total 211,400 200,000 200,000 200,000 0.00% Grand Total 64,341,919 71,822,531 74,626,881 73,615,698 2.50% 160 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 1050061 - FEDERAL DEPT OF JUSTICE 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 3,467 - - - 811008 - SERVICES PROFESSIONAL - - - - 81 - CONTRACT SERVICES Total 3,467 - - - 84 - SUPPLIES & MATERIALS 841001 - STEP UP PRGM (PD)4,287 10,000 10,000 10,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC - 40,000 40,000 40,000 0.00%84 - SUPPLIES & MATERIALS Total 4,287 50,000 50,000 50,000 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 10,300 15,000 15,000 15,000 0.00%86 - TRAVEL & TRAINING Total 10,300 15,000 15,000 15,000 0.00% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.158,901 - - - 90 - CAPITAL EXPENDITURES Total 158,901 - - - 1050061 - FEDERAL DEPT OF JUSTICE Total 176,954 65,000 65,000 65,000 0.00% 90 - CAPITAL EXPENDITURES911024 - EQUIPMENT N.O.C.- - - - 911039 - OFFICE FURNITURE/FIXTURES - - - - 90 - CAPITAL EXPENDITURES Total - - - - 1050062 - FED/DOJ ENFORCEMNT Total - - - - 1050063 - FED/TREASURY DEPT90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.5,791 - - - 90 - CAPITAL EXPENDITURES Total 5,791 - - - 1050063 - FED/TREASURY DEPT Total 5,791 - - - 11035 - OTS POLICE DEPT72 - BENEFITS 727016 - MEDICARE FRINGES 2,915 924 5,481 - -100.00%72 - BENEFITS Total 2,915 924 5,481 - -100.00% 74 - OTHER PAYS 713002 - OVERTIME SAFTY & 1/2 TIME 201,066 63,969 378,269 - -100.00%74 - OTHER PAYS Total 201,066 63,969 378,269 - -100.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 1,768 2,880 4,920 - -100.00% 861003 - TRAINING - - - - 86 - TRAVEL & TRAINING Total 1,768 2,880 4,920 - -100.00% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.- - 20,000 - 90 - CAPITAL EXPENDITURES Total - - 20,000 - 11035 - OTS POLICE DEPT Total 205,750 67,773 417,773 - -100.00% Grand Total 388,494 132,773 482,773 65,000 -51% POLICE SUMMARY BY ACCOUNT DETAIL - MY ANNUAL FUNDS 161 NEWPORT BEACH POLICE DEPARTMENT FY 2023-24 EQUIPMENT REPLACEMENT Contact: Lt. Peter Carpentieri Ext. 3660 FLEET Unit #Year Make Model Current Mileage Projected Mileage Replacement Make Replacement Model Repl Cost Sales Tax Vehicle Replacement Cost Sales Rev (offset) Upfit Cost Total Requested (Vehicle Replacement + Upfit Cost) 1804 2016 CHEVY TAHOE 61,436 80,000 TBD TBD 60,000$ 4,650$ 64,650$ 1,500$ 5,500$ 70,150$ 1919 2017 DODGE DURANGO 90,525 100,525 DODGE DURANGO 45,000$ 3,488$ 48,488$ 1,500$ 5,000$ 53,488$ 2016 2019 FORD INTERCEPTOR 73,150 83,150 FORD INTERCEPTOR HYBRID 57,000$ 4,418$ 61,418$ 1,500$ 17,500$ 78,918$ 2017 2019 FORD INTERCEPTOR 80,000 90,000 FORD INTERCEPTOR HYBRID 57,000$ 4,418$ 61,418$ 1,500$ 17,500$ 78,918$ 2032 2019 FORD INTERCEPTOR 76,590 86,590 FORD INTERCEPTOR HYBRID 57,000$ 4,418$ 61,418$ 1,500$ 17,500$ 78,918$ 2041 2019 FORD INTERCEPTOR 83,293 93,293 FORD INTERCEPTOR HYBRID 57,000$ 4,418$ 61,418$ 1,500$ 17,500$ 78,918$ 2065 2019 FORD INTERCEPTOR 88,652 98,652 FORD INTERCEPTOR HYBRID 57,000$ 4,418$ 61,418$ 1,500$ 17,500$ 78,918$ 2072 2016 FORD EXPLORER 79,923 89,923 FORD EXPLORER 40,000$ 3,100$ 43,100$ 1,500$ 5,000$ 48,100$ 2082 2003 FREIGHT SWAT VAN 17,327 18,000 TBD TBD 325,000$ 25,188$ 350,188$ 1,500$ 30,000$ 380,188$ 2149 2015 TOYOTA TACOMA 75,883 85,883 TOYOTA TACOMA 33,000$ 2,558$ 35,558$ 1,500$ 6,000$ 41,558$ 2267 2016 FORD EXPLORER 77,541 87,541 FORD EXPLORER 40,000$ 3,100$ 43,100$ 1,500$ 5,000$ 48,100$ 2287 2015 TOYOTA TACOMA 86,192 96,192 TOYOTA SIENNA 38,000$ 2,945$ 40,945$ 1,500$ 5,000$ 45,945$ 2288 2015 FORD TAURUS 73,400 83,400 FORD EXPLORER 40,000$ 3,100$ 43,100$ 1,500$ 5,000$ 48,100$ 2289 2016 FORD EXPLORER 79,913 89,913 FORD EXPLORER 40,000$ 3,100$ 43,100$ 1,500$ 5,000$ 48,100$ Total Fleet & Upfitting 1,178,315$ EQUIPMENT Total 58,000$ Total Equipment Replacement 58,000$ Total Fleet & Equipment Replacement 1,236,315$ 100 Patrol Ballistic Helmets 162 163 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 92.00 94.00 96.50 Part-Time (FTE)11.43 14.05 12.80 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 83,449 - 43,877 127,326 1.00 1.00 98,310 - 36,998 135,307 1.00 1.00 164,939 - 45,630 210,569 1.00 1.00 197,791 - 49,995 247,786 1.00 1.00 197,791 - 47,621 245,412 1.00 1.00 197,791 - 46,580 244,371 1.00 1.00 197,234 - 49,356 246,590 1.00 1.00 118,303 - 37,089 155,391 1.00 1.00 145,135 - 41,809 186,944 1.00 1.00 136,546 - 39,267 175,813 1.00 1.00 136,871 - 39,306 176,176 1.00 1.00 145,135 - 42,147 187,282 1.00 1.00 145,135 1,020 41,999 188,154 1.00 1.00 113,425 - 36,506 149,932 1.00 1.00 145,135 1,020 43,196 189,351 1.00 1.00 145,135 - 42,824 187,959 1.00 1.00 178,854 - 44,319 223,173 1.00 1.00 167,741 - 45,991 213,732 1.00 1.00 167,741 - 44,872 212,613 1.00 1.00 167,741 - 45,783 213,524 1.00 1.00 167,741 - 44,872 212,613 1.00 1.00 167,741 1,020 45,791 214,552 1.00 1.00 169,402 - 46,215 215,617 1.00 1.00 89,699 220 33,992 123,911 1.00 1.00 137,830 - 41,795 179,625 1.00 1.00 61,665 - 30,326 91,991 1.00 1.00 208,029 - 60,697 268,726 1.00 1.00 243,958 - 57,037 300,994 1.00 1.00 90,883 - 37,088 127,970 1.00 1.00 100,178 275 37,557 138,011 1.00 1.00 138,306 - 41,513 179,819 1.00 1.00 78,427 - 34,768 113,195 1.00 1.00 90,834 1,595 36,410 128,838 1.00 1.00 90,834 275 36,038 127,147 1.00 1.00 90,834 1,885 34,268 126,987 0.00 1.00 86,508 - 33,293 119,801 1.00 1.00 100,178 - 36,266 136,444 1.00 1.00 79,609 465 35,014 115,087 1.00 1.00 79,896 520 33,432 113,848 1.00 1.00 81,463 220 35,708 117,391 1.00 1.00 85,554 220 35,885 121,659 1.00 1.00 78,609 520 41,684 120,813 1.00 1.00 85,554 220 36,067 121,841 1.00 1.00 85,554 220 35,741 121,515 1.00 1.00 80,383 220 34,905 115,508 1.00 1.00 85,554 570 36,214 122,338 1.00 1.00 85,554 220 34,083 119,857 1.00 1.00 62,442 - 31,460 93,902 1.00 1.00 89,699 - 36,503 126,202 1.00 1.00 89,699 220 35,033 124,952 1.00 1.00 54,244 - 29,440 83,684 1.00 1.00 62,966 - 30,482 93,448 1.00 1.00 50,005 - 28,934 78,939 1.00 1.00 63,024 - 30,489 93,513 0.00 1.00 57,635 - 29,845 87,480 0.00 1.00 73,833 - 33,425 107,259 0.00 1.00 68,317 - 37,862 106,179 0.00 1.00 51,789 - 35,147 86,936 5.00 1.00 52,493 - 29,231 81,724 Maintenance Worker I Maintenance Worker I Maintenance Worker II Equipment Mechanic II Equipment Mechanic II Equipment Mechanic II Equipment Mechanic - Senior Equipment Operator I Civil Engineer - Senior Civil Engineer - Senior Civil Engineer - Senior Concrete Finisher Construction Inspection Supervisor Equipment Mechanic II Equipment Mechanic I Equipment Operator I Civil Engineer - Senior Civil Engineer - Senior Department Assistant Deputy Public Works Director/City Engineer Engineer - Associate Deputy Public Works Director - Municipal Operat E & I Specialist E & I Specialist PUBLIC WORKS PERSONNEL Administrative Assistant Assistant City Engineer Civil Engineer - Associate Civil Engineer - Senior Administrative Assistant Administrative Manager Assistant City EngineerAssistant City EngineerCity Traffic Engineer Civil Engineer - Associate Civil Engineer - Associate Civil Engineer - Associate Civil Engineer - Associate Civil Engineer - Associate Civil Engineer - Associate Civil Engineer - Associate Civil Engineer - Associate Civil Engineer - Principal Equipment Operator I Equipment Operator II Equipment Operator IIEquipment Operator IIEquipment Operator II Equipment Operator II Maintenance Worker I Maintenance Worker I Maintenance Worker I Maintenance Worker IMaintenance Worker I Equipment Operator II Equipment Operator II Facilities Maintenance Technician Facilities Maintenance Technician Maintenance Worker I Facilities Maintenance Technician 164 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.00 1.00 70,318 - 31,359 101,677 1.00 1.00 77,556 165 32,538 110,258 1.00 1.00 53,551 - 29,357 82,909 1.00 1.00 60,593 - 30,198 90,792 1.00 1.00 60,765 - 30,219 90,983 1.00 1.00 106,468 - 36,717 143,184 1.00 1.00 136,825 - 40,894 177,719 1.00 1.00 107,194 - 35,762 142,956 1.00 1.00 99,088 - 35,816 134,904 0.00 1.00 53,302 - 29,328 82,629 1.00 1.00 105,721 1,740 37,509 144,971 1.00 1.00 105,721 - 37,597 143,318 1.00 1.00 100,178 275 36,289 136,742 1.00 1.00 100,178 330 37,862 138,370 1.00 1.00 100,178 330 37,784 138,292 1.00 1.00 100,178 440 38,261 138,879 1.00 1.00 100,178 520 38,736 139,434 1.00 1.00 95,319 520 37,583 133,422 1.00 1.00 73,693 - 33,103 106,796 1.00 1.00 260,957 - 67,675 328,631 1.00 1.00 163,908 - 44,961 208,869 1.00 1.00 104,201 - 38,014 142,215 1.00 1.00 116,336 1,800 38,047 156,183 1.00 1.00 124,278 - 40,593 164,871 1.00 1.00 116,336 - 39,333 155,669 1.00 1.00 125,071 - 40,610 165,681 1.00 1.00 98,310 - 36,608 134,917 1.00 1.00 166,595 - 67,698 234,293 1.00 1.00 166,595 1,800 44,048 212,442 1.00 1.00 166,595 - 44,683 211,277 1.00 1.00 99,355 220 35,886 135,461 1.00 1.00 93,936 410 34,214 128,560 1.00 1.00 113,867 - 37,600 151,467 1.00 1.00 115,916 1,595 39,118 156,630 1.00 1.00 94,073 220 37,097 131,390 1.00 1.00 115,916 220 40,029 156,166 1.00 1.00 121,365 - 40,479 161,845 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.50 1.50 125,171 - 8,749 133,921 1.90 1.90 245,168 - 12,749 257,917 1.00 1.00 40,166 - 2,089 42,255 0.75 0.00 - - - - 1.85 1.85 83,783 - 4,357 88,140 1.00 1.00 45,285 - 2,355 47,640 0.80 0.80 33,545 - 2,948 36,493 5.25 5.25 220,137 - 11,447 231,584 11,630,991 21,510 3,777,969 15,430,470 Office Assistant Public Works Technical Aide Public Works Technical AideMaintenance Aide PTMaintenance Aide PT Supervisor Supervisor Code Enforcement Officer I Engineer, Associate - PT Intern Water Conservation Coordinator Superintendent Supervisor Supervisor Supervisor Supervisor Public Works Inspector II Public Works Inspector II Public Works Inspector - Senior Records Specialist Superintendent Crew Chief Crew Chief Crew Chief Public Works Finance/Administrative Manager Office Assistant Permit Technician II Crew Chief Crew ChiefCrew Chief Permit Technician II Public Works Director Management Analyst - Senior Management Analyst - Senior Maintenance Worker II Maintenance Worker II Maintenance Worker II Crew Chief Maintenance Worker II Maintenance Worker II Management Analyst - Senior Management Assistant Public Works Inspector I Public Works Inspector - Senior Superintendent 165 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01080005 - PUBLIC WORKS ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,022,792 1,080,014 1,090,166 1,117,116 3.44% 711003 - SALARIES PART TIME 47,439 81,408 82,173 93,468 14.81%70 - REGULAR SALARIES Total 1,070,230 1,161,421 1,172,339 1,210,584 4.23% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 842 840 840 1,740 107.14%712006 - BILINGUAL PAY 1,256 1,800 1,800 1,800 0.00%71 - SPECIAL PAYS Total 2,098 2,640 2,640 3,540 34.09% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 176,361 202,392 202,392 225,120 11.23%722001 - PENSION EE NORMAL COST MISC 92,273 96,702 97,611 107,575 11.24%723002 - PENSION ER NORMAL COST MISC 86,351 87,728 88,553 110,400 25.84% 723004 - RETIREMENT PART TIME/TEMP 1,297 3,053 3,081 1,506 -50.66%724001 - PENSION EE CONTRIB MISC (134,560) (140,402) (137,617) (135,571) -3.44% 725001 - PENSION UAL REQUIRED MISC 192,299 248,197 246,223 248,197 0.00%725003 - PENSION UAL DISCRETIONARY MISC 75,794 78,609 128,099 78,609 0.00% 727001 - CAR ALLOWANCE 4,813 4,800 4,800 4,800 0.00%727003 - CELL PHONE STIPEND 1,926 1,920 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 15,596 13,218 13,218 20,722 56.77%727012 - LIFE INSURANCE 914 945 945 1,050 11.11%727013 - EMP ASSISTANCE PROGRAM 171 180 180 200 11.11% 727016 - MEDICARE FRINGES 16,754 19,787 19,973 20,940 5.83%727017 - PARS DC 401A 2,098 - - - 727019 - SURVIVOR BENEFIT 520 - - - 727020 - DEFERRED COMP CITY CONTRIB 5,000 - - 5,219 728003 - COMPENSATED ABSENCES 36,331 37,800 37,800 40,965 8.37%72 - BENEFITS Total 573,939 654,930 707,180 731,652 11.71% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 18,000 - - - 73 - LUMP SUM PAYS Total 18,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 92 0.06 0.06 0.06 0.00%74 - OTHER PAYS Total 92 0.06 0.06 0.06 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 57,585 39,000 39,017 69,500 78.21%811015 - SERVCES OTHER PRINT VENDOR 2,180 5,000 5,000 5,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 1,343 2,000 2,000 2,500 25.00%841060 - OTHER AGENCY FEES 34,563 42,681 42,681 61,095 43.14%81 - CONTRACT SERVICES Total 95,671 88,681 88,698 138,095 55.72% 82 - GRANT OPERATING821004 - GRANT EXPENSES 26,000 - 4,000 - 82 - GRANT OPERATING Total 26,000 - 4,000 - 83 - UTILITIES 831002 - UTILITIES TELEPHONE - - - 1,200 831003 - UTILITIES NATURAL GAS - - - 5,411 831004 - UTILITIES ELECTRICITY - - - 35,156 83 - UTILITIES Total - - - 41,767 PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 166 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 2,571 6,250 6,529 9,150 46.40% 841015 - SPECIAL DEPT SUPPLIES NOC 2,269 3,600 3,600 5,100 41.67%841046 - SPECIAL DEPT EXPENSE NOC 5,711 - 1,540 - 84 - SUPPLIES & MATERIALS Total 10,550 9,850 11,669 14,250 44.67% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH - - - 600 851013 - PRINTER MAINT/SUPPLIES 983 1,000 1,118 1,000 0.00%851016 - MAINT & REPAIR BUILDING - - - 900 85 - MAINTENANCE & REPAIR Total 983 1,000 1,118 2,500 150.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 4,759 5,000 5,000 5,900 18.00% 861003 - TRAINING 2,760 2,000 2,000 2,750 37.50%86 - TRAVEL & TRAINING Total 7,519 7,000 7,000 8,650 23.57% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 3,460 3,500 3,500 6,500 85.71%871004 - PUBLICATIONS & DUES NOC 438 800 800 1,197 49.63% 871006 - UNIFORM EXPENSE 313 - 23 - 871017 - SOFTWARE LICENSE RENEWAL 699 720 720 720 0.00% 87 - GENERAL EXPENSES Total 4,909 5,020 5,043 8,417 67.67% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 80,303 72,806 72,806 79,459 9.14% 881005 - IT ISF REPLACEMENT CHARGE 14,969 12,876 12,876 12,876 0.00%881010 - WORKERS' COMP ISF MISC 17,184 17,270 17,270 17,604 1.93% 881012 - GENERAL LIABILITY INSURANCE 26,267 31,104 31,104 58,630 88.50%881013 - UNINSURED CLAIMS CHARGE 32,841 830 830 789 -4.90%881014 - ANNUAL OPEB CHARGE 54,797 56,236 56,236 59,356 5.55%88 - INTERNAL SVC CHARGE Total 226,361 191,122 191,122 228,714 19.67% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 377 3,000 3,000 3,800 26.67%911039 - OFFICE FURNITURE/FIXTURES - 2,000 2,000 2,800 40.00% 90 - CAPITAL EXPENDITURES Total 377 5,000 5,000 6,600 32.00% 01080005 - PUBLIC WORKS ADMIN Total 2,036,731 2,126,665 2,195,807 2,394,769 12.61% 0108011 - WQ/CONSERVATION/ENVIRONMENTAL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 442,176 449,239 453,462 488,558 8.75% 711003 - SALARIES PART TIME 8,335 - - - 70 - REGULAR SALARIES Total 450,511 449,239 453,462 488,558 8.75% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 60,265 67,464 67,464 67,536 0.11% 722001 - PENSION EE NORMAL COST MISC 45,920 46,811 47,251 51,208 9.39% 723002 - PENSION ER NORMAL COST MISC 32,560 32,300 32,604 39,659 22.78% 723004 - RETIREMENT PART TIME/TEMP 313 - - - 724001 - PENSION EE CONTRIB MISC (57,483) (58,401) (57,244) (56,515) -3.23% 725001 - PENSION UAL REQUIRED MISC 96,068 103,239 102,418 103,239 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 37,865 32,698 53,284 32,698 0.00% 727003 - CELL PHONE STIPEND 2,889 2,880 2,880 2,880 0.00% 167 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 727004 - RHS $2.50 CONTRIBUTION 4,276 4,124 4,124 3,968 -3.78% 727012 - LIFE INSURANCE 315 315 315 315 0.00% 727013 - EMP ASSISTANCE PROGRAM 59 60 60 60 0.00% 727016 - MEDICARE FRINGES 6,881 7,492 7,563 8,105 8.18% 727019 - SURVIVOR BENEFIT 173 - - - 728003 - COMPENSATED ABSENCES 15,310 15,723 15,723 17,100 8.75% 72 - BENEFITS Total 245,409 254,706 276,442 270,252 6.10% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 28,794 30,000 59,365 30,000 0.00% 811010 - NPDES ADMINISTRATION 194,538 219,000 219,000 219,000 0.00% 811011 - TMDL ADMINISTRATION 154,240 190,000 190,000 190,000 0.00% 81 - CONTRACT SERVICES Total 377,571 439,000 468,365 439,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 20 - - - 841015 - SPECIAL DEPT SUPPLIES NOC 447 1,000 1,000 1,000 0.00% 84 - SUPPLIES & MATERIALS Total 468 1,000 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 653 600 600 700 16.67% 85 - MAINTENANCE & REPAIR Total 653 600 600 700 16.67% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 750 750 750 0.00% 861003 - TRAINING - 750 750 750 0.00%86 - TRAVEL & TRAINING Total - 1,500 1,500 1,500 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 28 600 600 600 0.00% 871004 - PUBLICATIONS & DUES NOC 275 500 500 500 0.00% 87 - GENERAL EXPENSES Total 303 1,100 1,100 1,100 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 4,000 4,000 4,862 21.55% 881003 - VEHICLE REPLACE ISF 2,356 3,065 3,065 2,723 -11.15% 881004 - IT ISF OPERATING CHARGE 20,364 18,731 18,731 20,588 9.91% 881005 - IT ISF REPLACEMENT CHARGE 4,177 3,593 3,593 3,593 0.00% 881010 - WORKERS' COMP ISF MISC 7,385 6,222 6,222 5,860 -5.81% 881012 - GENERAL LIABILITY INSURANCE 11,289 14,790 14,790 24,768 67.47% 881013 - UNINSURED CLAIMS CHARGE 14,114 337 337 305 -9.49% 881014 - ANNUAL OPEB CHARGE 27,845 23,392 23,392 25,653 9.67% 881015 - OTHER INSURANCE ISF RATES - 63 63 63 0.00% 88 - INTERNAL SVC CHARGE Total 91,530 74,193 74,193 88,417 19.17% 0108011 - WQ/CONSERVATION/ENVIRONMENTAL Total 1,172,444 1,221,339 1,276,663 1,290,527 5.66% 0108012 - TRAFFIC & TRANSPORTATION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,371,090 1,418,071 1,431,400 1,648,127 16.22% 168 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 711003 - SALARIES PART TIME 12,718 41,273 41,661 45,285 9.72% 70 - REGULAR SALARIES Total 1,383,808 1,459,344 1,473,062 1,693,412 16.04% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 4,091 4,080 4,118 3,060 -25.00%71 - SPECIAL PAYS Total 4,091 4,080 4,118 3,060 -25.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 234,666 224,880 224,880 247,632 10.12% 722001 - PENSION EE NORMAL COST MISC 142,034 137,596 138,890 156,404 13.67% 723002 - PENSION ER NORMAL COST MISC 110,336 108,711 109,733 149,610 37.62% 723004 - RETIREMENT PART TIME/TEMP 477 1,548 1,562 1,698 9.72% 724001 - PENSION EE CONTRIB MISC (194,588) (184,349) (180,537) (190,328) 3.24% 725001 - PENSION UAL REQUIRED MISC 299,195 325,886 323,294 325,886 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 117,927 103,214 168,196 103,214 0.00% 727003 - CELL PHONE STIPEND 4,393 4,380 4,380 3,840 -12.33% 727004 - RHS $2.50 CONTRIBUTION 21,838 22,458 22,458 14,104 -37.20% 727012 - LIFE INSURANCE 1,062 1,050 1,050 1,155 10.00% 727013 - EMP ASSISTANCE PROGRAM 199 200 200 220 10.00% 727016 - MEDICARE FRINGES 22,183 24,480 24,711 28,245 15.38% 727019 - SURVIVOR BENEFIT 577 - - - 728003 - COMPENSATED ABSENCES 51,865 49,632 49,632 57,684 16.22% 72 - BENEFITS Total 812,165 819,687 888,449 899,365 9.72% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 22,000 - - - 73 - LUMP SUM PAYS Total 22,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 14,791 7,297 7,297 7,297 0.00%74 - OTHER PAYS Total 14,791 7,297 7,297 7,297 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 83,558 227,494 340,923 239,388 5.23% 811015 - SERVCES OTHER PRINT VENDOR 2,822 5,000 5,000 5,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT - 1,000 1,000 1,000 0.00% 81 - CONTRACT SERVICES Total 86,380 233,494 346,923 245,388 5.09% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,034 3,500 3,500 3,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 38 3,000 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS Total 2,072 6,500 6,500 6,500 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 2,872 2,500 2,500 3,000 20.00% 851010 - MAINT & REPAIR EQUIPMENT 318,437 540,566 753,690 540,566 0.00% 851014 - MAINT & REPAIR DAMAGE 38,582 50,000 98,523 50,000 0.00% 85 - MAINTENANCE & REPAIR Total 359,891 593,066 854,713 593,566 0.08% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 429 500 500 500 0.00% 861003 - TRAINING 449 1,125 1,125 1,125 0.00% 86 - TRAVEL & TRAINING Total 878 1,625 1,625 1,625 0.00% 169 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 21 200 200 200 0.00% 871004 - PUBLICATIONS & DUES NOC 5,677 3,900 3,900 3,900 0.00% 871006 - UNIFORM EXPENSE 185 - - - 87 - GENERAL EXPENSES Total 5,883 4,100 4,100 4,100 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 38,000 9,000 9,000 10,940 21.55% 881003 - VEHICLE REPLACE ISF 31,285 9,160 9,160 8,246 -9.97% 881004 - IT ISF OPERATING CHARGE 79,506 66,995 66,995 73,802 10.16% 881005 - IT ISF REPLACEMENT CHARGE 16,709 13,175 13,175 13,175 0.00% 881010 - WORKERS' COMP ISF MISC 25,018 22,585 22,585 20,764 -8.06% 881012 - GENERAL LIABILITY INSURANCE 38,244 47,885 47,885 77,982 62.85% 881013 - UNINSURED CLAIMS CHARGE 47,815 1,163 1,163 993 -14.57% 881014 - ANNUAL OPEB CHARGE 87,835 73,839 73,839 87,822 18.94% 881015 - OTHER INSURANCE ISF RATES - 126 126 126 0.00% 88 - INTERNAL SVC CHARGE Total 364,412 243,929 243,929 293,852 20.47% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - 1,500 1,500 1,500 0.00% 911039 - OFFICE FURNITURE/FIXTURES 676 2,500 2,500 2,500 0.00% 90 - CAPITAL EXPENDITURES Total 676 4,000 4,000 4,000 0.00% 0108012 - TRAFFIC & TRANSPORTATION Total 3,057,046 3,377,121 3,834,716 3,752,164 11.11% 0108031 - PARKS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 682,958 671,096 677,405 832,422 24.04% 70 - REGULAR SALARIES Total 682,958 671,096 677,405 832,422 24.04% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 1,295 1,320 1,332 1,320 0.00% 71 - SPECIAL PAYS Total 1,295 1,320 1,332 1,320 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 182,559 157,416 157,416 202,608 28.71% 722001 - PENSION EE NORMAL COST MISC 63,903 63,739 64,338 80,065 25.61% 723002 - PENSION ER NORMAL COST MISC 54,894 52,073 52,562 75,159 44.33% 724001 - PENSION EE CONTRIB MISC (88,754) (87,243) (85,311) (96,543) 10.66% 725001 - PENSION UAL REQUIRED MISC 161,012 154,224 152,997 154,224 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 63,462 48,846 79,598 48,846 0.00% 727003 - CELL PHONE STIPEND 5,036 5,760 5,760 5,760 0.00% 727004 - RHS $2.50 CONTRIBUTION 9,342 9,166 9,166 14,176 54.66% 727012 - LIFE INSURANCE 894 735 735 945 28.57% 727013 - EMP ASSISTANCE PROGRAM 169 140 140 180 28.57% 727016 - MEDICARE FRINGES 11,233 12,033 12,146 15,111 25.58% 727019 - SURVIVOR BENEFIT 462 - - - 727020 - DEFERRED COMP CITY CONTRIB 1,426 1,500 1,500 1,500 -0.01% 728003 - COMPENSATED ABSENCES 26,765 23,488 23,488 29,135 24.04%72 - BENEFITS Total 492,402 441,877 474,536 531,165 20.21% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 16,000 - - - 73 - LUMP SUM PAYS Total 16,000 - - - 170 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 26,867 36,050 36,050 36,050 0.00% 713008 - CALL BACK PAY 326 1,500 1,500 1,500 0.00% 74 - OTHER PAYS Total 27,193 37,550 37,550 37,550 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 4,800 5,000 5,000 5,000 0.00% 811008 - SERVICES PROFESSIONAL 8,575 10,000 12,800 10,000 0.00% 811017 - SERVICES CONTRACT 143,652 120,861 155,125 120,861 0.00% 811018 - CONTRACT SERVICES MEDIANS 2,049,857 2,042,824 2,242,207 2,091,426 2.38% 811020 - CONTRACT SERVICES PARK/FACILTY 2,352,152 2,304,053 2,306,954 2,393,833 3.90% 811026 - CONTRACT SERVICES CIVIC CENTER 242,352 241,445 246,125 241,445 0.00% 811027 - SERVICES CITY PRINT CONTRACT 94 454 454 454 0.00% 851030 - TURF RENOVATION 197,636 185,000 189,389 190,100 2.76% 81 - CONTRACT SERVICES Total 4,999,120 4,909,638 5,158,055 5,053,119 2.92% 83 - UTILITIES 831001 - TELECOMM DATALINES 570 1,200 1,200 1,200 0.00% 831004 - UTILITIES ELECTRICITY 58,397 65,000 65,000 67,157 3.32% 831005 - UTILITIES WATER 1,379,531 1,400,000 1,400,000 1,450,000 3.57% 83 - UTILITIES Total 1,438,498 1,466,200 1,466,200 1,518,357 3.56% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 81 1,000 1,104 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 3,990 5,000 5,000 5,000 0.00% 841029 - SAFETY EQUIPMENT 1,223 2,500 2,500 2,500 0.00% 841038 - INSCTCDES/HRBCDES/FNGCDES 164 - - - 841039 - PLANT MATERIALS 26,009 30,000 30,000 30,000 0.00% 841041 - SOIL AMENDMENTS 27,028 17,500 17,500 17,500 0.00% 841044 - TOOLS INSTRUMENTS ETC 2,859 3,500 3,500 3,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 94,500 53,000 122,161 53,000 0.00% 841055 - HAZARD MITIGATION 253,484 306,105 350,831 314,155 2.63% 84 - SUPPLIES & MATERIALS Total 409,338 418,605 532,595 426,655 1.92% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 23,730 23,000 23,000 25,000 8.70% 851010 - MAINT & REPAIR EQUIPMENT 8,552 1,500 1,500 5,500 266.67% 851013 - PRINTER MAINT/SUPPLIES 1,653 1,500 1,500 1,500 0.00% 851014 - MAINT & REPAIR DAMAGE 33,775 - 28,273 - 851037 - MAINT & REPAIR NOC 52,899 48,069 116,842 48,069 0.00% 851038 - MAINT IRRIGATION REPAIR 234,233 188,190 268,009 188,190 0.00% 851040 - MAINT DRNKNG FOU REPAIR 2,642 5,000 5,000 5,000 0.00% 851065 - NWP COAST REIMBURSEMENT 122,452 60,620 60,620 60,620 0.00% 851069 - DONATED BENCH & TREE PURCHASES 5,216 18,000 18,000 12,000 -33.33% 851072 - SEWER FEES: FIXED + USE 6,436 8,500 8,500 8,500 0.00% 85 - MAINTENANCE & REPAIR Total 491,587 354,379 531,244 354,379 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - - - 1,750 861003 - TRAINING 2,279 2,000 2,000 2,000 0.00% 86 - TRAVEL & TRAINING Total 2,279 2,000 2,000 3,750 87.50% 87 - GENERAL EXPENSES 171 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 871001 - CERT & MEMBERSHIP 245 - - - 871004 - PUBLICATIONS & DUES NOC 982 2,000 2,000 2,000 0.00% 871006 - UNIFORM EXPENSE 5,751 4,527 5,040 4,777 5.52% 87 - GENERAL EXPENSES Total 6,978 6,527 7,040 6,777 3.83% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 64,625 80,000 80,000 83,871 4.84% 881003 - VEHICLE REPLACE ISF 30,726 64,282 64,282 66,304 3.14% 881004 - IT ISF OPERATING CHARGE 53,220 42,863 42,863 47,195 10.11% 881005 - IT ISF REPLACEMENT CHARGE 11,139 8,384 8,384 8,384 0.00% 881010 - WORKERS' COMP ISF MISC 12,934 23,597 23,597 23,088 -2.16% 881012 - GENERAL LIABILITY INSURANCE 19,771 62,933 62,933 74,544 18.45% 881013 - UNINSURED CLAIMS CHARGE 24,719 650 650 500 -23.09% 881014 - ANNUAL OPEB CHARGE 50,238 34,944 34,944 43,709 25.08% 881015 - OTHER INSURANCE ISF RATES - 3,367 3,367 3,367 0.00% 88 - INTERNAL SVC CHARGE Total 267,372 321,021 321,021 350,962 9.33% 90 - CAPITAL EXPENDITURES 911008 - PUBLIC LANDSCAPE ENHANCEMENTS 416,118 307,000 385,284 307,000 0.00% 911024 - EQUIPMENT N.O.C.- 2,000 2,000 2,000 0.00% 90 - CAPITAL EXPENDITURES Total 416,118 309,000 387,284 309,000 0.00% 0108031 - PARKS Total 9,251,138 8,939,213 9,596,263 9,425,457 5.44% 0108032 - TREES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 176,074 179,181 180,865 194,114 8.33% 70 - REGULAR SALARIES Total 176,074 179,181 180,865 194,114 8.33% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 687 685 685 685 0.00% 71 - SPECIAL PAYS Total 687 685 685 685 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 45,033 44,976 44,976 45,024 0.11% 722001 - PENSION EE NORMAL COST MISC 14,768 15,706 15,854 17,870 13.77% 723002 - PENSION ER NORMAL COST MISC 14,459 14,981 15,122 18,326 22.33% 724001 - PENSION EE CONTRIB MISC (22,018) (23,293) (22,759) (22,512) -3.35% 725001 - PENSION UAL REQUIRED MISC 32,697 41,177 40,850 41,177 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 12,887 13,042 21,252 13,042 0.00% 727003 - CELL PHONE STIPEND 963 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION - 1,872 1,872 1,872 0.00% 727012 - LIFE INSURANCE 207 210 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 39 40 40 40 0.00% 727016 - MEDICARE FRINGES 2,859 3,260 3,291 3,491 7.09% 727019 - SURVIVOR BENEFIT 115 - - - 727020 - DEFERRED COMP CITY CONTRIB 298 300 300 300 -0.01% 728003 - COMPENSATED ABSENCES 5,847 6,271 6,271 6,794 8.33% 72 - BENEFITS Total 108,153 119,502 128,239 126,594 5.93% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 73 - LUMP SUM PAYS Total 4,000 - - - 172 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 6,529 5,198 5,198 5,198 0.00% 74 - OTHER PAYS Total 6,529 5,198 5,198 5,198 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 12,527 30,000 50,365 30,000 0.00% 811017 - SERVICES CONTRACT 1,999,758 1,949,114 2,206,734 1,997,518 2.48% 81 - CONTRACT SERVICES Total 2,012,285 1,979,114 2,257,099 2,027,518 2.45% 83 - UTILITIES 831001 - TELECOMM DATALINES 798 800 800 800 0.00% 83 - UTILITIES Total 798 800 800 800 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 27 300 300 300 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 5,455 20,000 20,000 10,000 -50.00% 841044 - TOOLS INSTRUMENTS ETC - 750 750 750 0.00% 84 - SUPPLIES & MATERIALS Total 5,482 21,050 21,050 11,050 -47.51% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 1,206 2,107 2,107 2,107 0.00% 851010 - MAINT & REPAIR EQUIPMENT - 2,500 2,500 2,500 0.00% 851014 - MAINT & REPAIR DAMAGE 1,738 10,000 15,950 10,000 0.00% 85 - MAINTENANCE & REPAIR Total 2,945 14,607 20,557 14,607 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 610 1,500 1,500 1,500 0.00% 86 - TRAVEL & TRAINING Total 610 1,500 1,500 1,500 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 766 700 700 700 0.00% 871006 - UNIFORM EXPENSE 1,332 300 411 300 0.00% 87 - GENERAL EXPENSES Total 2,098 1,000 1,111 1,000 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 5,000 625 625 760 21.55% 881003 - VEHICLE REPLACE ISF 2,077 2,194 2,194 1,988 -9.38% 881004 - IT ISF OPERATING CHARGE 13,793 12,698 12,698 13,936 9.75% 881005 - IT ISF REPLACEMENT CHARGE 2,785 2,396 2,396 2,396 0.00% 881010 - WORKERS' COMP ISF MISC 2,821 4,425 4,425 6,039 36.46% 881012 - GENERAL LIABILITY INSURANCE 4,312 7,337 7,337 11,896 62.14% 881013 - UNINSURED CLAIMS CHARGE 5,391 139 139 132 -4.63% 881014 - ANNUAL OPEB CHARGE 11,251 9,330 9,330 10,193 9.25% 881015 - OTHER INSURANCE ISF RATES - 187 187 187 0.00% 88 - INTERNAL SVC CHARGE Total 47,429 39,330 39,330 47,525 20.84% 0108032 - TREES Total 2,367,089 2,361,967 2,656,434 2,430,592 2.91% 0108041 - FACILITY MAINTENANCE70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 530,123 668,178 674,459 670,510 0.35% 70 - REGULAR SALARIES Total 530,123 668,178 674,459 670,510 0.35% 71 - SPECIAL PAYS 173 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 712004 - CERTIFICATION PAY 433 495 495 495 0.00% 71 - SPECIAL PAYS Total 433 495 495 495 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 125,996 168,660 168,660 180,096 6.78% 722001 - PENSION EE NORMAL COST MISC 39,890 56,519 57,051 62,110 9.89% 723002 - PENSION ER NORMAL COST MISC 43,626 56,132 56,660 62,869 12.00% 724001 - PENSION EE CONTRIB MISC (59,069) (86,863) (84,906) (77,731) -10.51% 725001 - PENSION UAL REQUIRED MISC 96,294 153,553 152,332 153,553 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 37,955 48,633 79,252 48,633 0.00% 727003 - CELL PHONE STIPEND 3,114 3,540 3,540 4,920 38.98% 727004 - RHS $2.50 CONTRIBUTION 7,097 7,858 7,858 5,848 -25.58% 727012 - LIFE INSURANCE 657 840 840 840 0.00% 727013 - EMP ASSISTANCE PROGRAM 124 160 160 160 0.00% 727016 - MEDICARE FRINGES 8,524 12,141 12,255 12,412 2.23% 727019 - SURVIVOR BENEFIT 346 - - - 727020 - DEFERRED COMP CITY CONTRIB 1,103 1,200 1,200 900 -25.01% 728003 - COMPENSATED ABSENCES 20,036 23,386 23,386 23,468 0.35% 72 - BENEFITS Total 325,694 445,761 478,288 478,078 7.25% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 73 - LUMP SUM PAYS Total 13,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 12,479 9,506 9,506 9,506 0.00% 713008 - CALL BACK PAY 428 1,030 1,030 1,030 0.00% 713009 - STAND BY PAY 1,549 500 500 500 0.00% 74 - OTHER PAYS Total 14,456 11,036 11,036 11,036 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 455 2,500 2,500 - -100.00% 811012 - SERVICES JANITORIAL 869,431 951,490 1,071,883 951,490 0.00% 811017 - SERVICES CONTRACT 184,882 214,360 323,786 184,213 -14.06% 811027 - SERVICES CITY PRINT CONTRACT 32 - - - 81 - CONTRACT SERVICES Total 1,054,801 1,168,350 1,398,168 1,135,703 -2.79% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 9,564 10,000 10,000 10,520 5.20% 831004 - UTILITIES ELECTRICITY 260,723 230,000 230,000 299,831 30.36% 831005 - UTILITIES WATER 192,504 165,000 165,000 200,000 21.21% 83 - UTILITIES Total 462,790 405,000 405,000 510,351 26.01% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 36 1,250 1,250 1,250 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 3,493 2,500 2,500 2,500 0.00% 841044 - TOOLS INSTRUMENTS ETC 10,322 5,500 5,637 10,000 81.82% 84 - SUPPLIES & MATERIALS Total 13,850 9,250 9,387 13,750 48.65% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 114,095 90,000 90,000 115,750 28.61% 851007 - AUTOMOTIVE FUEL/WASH 15,172 15,000 15,000 16,000 6.67% 851013 - PRINTER MAINT/SUPPLIES 328 - - - 851016 - MAINT & REPAIR BUILDING 517,133 550,248 842,677 555,672 0.99% 174 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 851031 - MAINT BBSC 22,772 31,887 61,720 31,887 0.00% 851037 - MAINT & REPAIR NOC 2,195 1,000 1,000 1,000 0.00% 851066 - SEWER USE FEE/PROP TAX 53,498 50,876 50,876 55,000 8.11% 851072 - SEWER FEES: FIXED + USE 20,139 25,000 25,000 25,000 0.00% 851074 - ELECTRIC VEHICLE OPERATING 14,059 15,750 15,750 20,000 26.98%85 - MAINTENANCE & REPAIR Total 759,389 779,761 1,102,023 820,309 5.20% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 84 1,550 1,550 1,550 0.00% 861003 - TRAINING 65 1,125 1,125 1,125 0.00% 86 - TRAVEL & TRAINING Total 149 2,675 2,675 2,675 0.00% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 5,581 2,015 2,248 2,015 0.00% 87 - GENERAL EXPENSES Total 5,581 2,015 2,248 2,015 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 31,000 31,000 31,000 37,681 21.55% 881003 - VEHICLE REPLACE ISF 18,753 21,584 21,584 29,466 36.51% 881004 - IT ISF OPERATING CHARGE 46,649 45,879 45,879 50,521 10.12% 881005 - IT ISF REPLACEMENT CHARGE 9,747 8,983 8,983 8,983 0.00% 881010 - WORKERS' COMP ISF MISC 9,665 16,822 16,822 21,817 29.70% 881012 - GENERAL LIABILITY INSURANCE 14,774 30,004 30,004 48,749 62.47% 881013 - UNINSURED CLAIMS CHARGE 18,471 457 457 488 6.75% 881014 - ANNUAL OPEB CHARGE 32,784 34,792 34,792 35,863 3.08% 881015 - OTHER INSURANCE ISF RATES - 1,122 1,122 1,122 0.00% 88 - INTERNAL SVC CHARGE Total 181,844 190,644 190,644 234,690 23.10% 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT - 85,000 85,000 85,000 0.00%90 - CAPITAL EXPENDITURES Total - 85,000 85,000 85,000 0.00% 0108041 - FACILITY MAINTENANCE Total 3,362,110 3,768,165 4,359,423 3,964,613 5.21% 0108051 - REFUSE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 36,998 125,891 127,074 106,468 -15.43% 711003 - SALARIES PART TIME 31,266 30,500 30,786 41,724 36.80% 70 - REGULAR SALARIES Total 68,263 156,390 157,860 148,192 -5.24% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 8,745 22,488 22,488 22,512 0.11% 721002 - CAFETERIA ALLOWANCE PT 917 - - - 722001 - PENSION EE NORMAL COST MISC 2,809 10,165 10,261 11,544 13.57% 723002 - PENSION ER NORMAL COST MISC 5,129 15,029 15,170 16,034 6.69% 723004 - RETIREMENT PART TIME/TEMP 6 1,144 1,154 1,565 36.80% 724001 - PENSION EE CONTRIB MISC (4,807) (20,331) (19,936) (17,152) -15.63% 725001 - PENSION UAL REQUIRED MISC 36,213 35,940 35,654 35,940 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 14,273 11,383 18,549 11,383 0.00% 727003 - CELL PHONE STIPEND 695 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 87 3,406 3,406 3,406 0.00% 727012 - LIFE INSURANCE 44 105 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 8 20 20 20 0.00% 727016 - MEDICARE FRINGES 898 2,594 2,618 2,489 -4.03% 175 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 727020 - DEFERRED COMP CITY CONTRIB 15 - - - 728003 - COMPENSATED ABSENCES - 4,406 4,406 3,726 -15.43% 72 - BENEFITS Total 65,032 87,309 94,856 92,532 5.98% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 11,237 10,000 10,000 10,000 0.00% 74 - OTHER PAYS Total 11,237 10,000 10,000 10,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 18,252 2,500 124,538 6,605 164.21% 811017 - SERVICES CONTRACT 121,844 193,990 197,972 156,170 -19.50% 811027 - SERVICES CITY PRINT CONTRACT - 209 209 209 0.00% 811031 - BEACH TRASHCAN COLLECTION 760,637 850,763 1,019,354 850,763 0.00% 841060 - OTHER AGENCY FEES 10,604 12,500 12,500 12,500 0.00% 81 - CONTRACT SERVICES Total 911,337 1,059,962 1,354,572 1,026,247 -3.18% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 1,853 1,250 1,250 1,250 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 2,265 3,000 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS Total 4,119 4,250 4,250 4,250 0.00% 85 - MAINTENANCE & REPAIR 851006 - RESID REFUSE COLLECTION 6,355,984 8,335,244 8,536,225 8,730,724 4.74% 851007 - AUTOMOTIVE FUEL/WASH 6,764 5,500 5,500 7,000 27.27% 851013 - PRINTER MAINT/SUPPLIES - 300 300 300 0.00% 85 - MAINTENANCE & REPAIR Total 6,362,747 8,341,044 8,542,025 8,738,024 4.76% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 1,000 1,000 1,000 0.00% 861003 - TRAINING 158 1,000 1,000 1,000 0.00%86 - TRAVEL & TRAINING Total 158 2,000 2,000 2,000 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP - 400 400 400 0.00% 871002 - ADVERT & PUB RELATIONS 28,042 4,000 4,000 4,000 0.00% 871006 - UNIFORM EXPENSE - 750 750 750 0.00% 87 - GENERAL EXPENSES Total 28,042 5,150 5,150 5,150 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 37,500 50,500 50,500 56,522 11.92% 881003 - VEHICLE REPLACE ISF 5,013 56,890 56,890 8,726 -84.66% 881004 - IT ISF OPERATING CHARGE 7,221 9,682 9,682 10,610 9.59% 881005 - IT ISF REPLACEMENT CHARGE 1,392 1,797 1,797 1,797 0.00% 881010 - WORKERS' COMP ISF MISC 1,684 2,090 2,090 2,429 16.26% 881012 - GENERAL LIABILITY INSURANCE 2,574 17,123 17,123 20,650 20.60% 881013 - UNINSURED CLAIMS CHARGE 3,219 114 114 110 -3.24% 881014 - ANNUAL OPEB CHARGE 7,764 6,555 6,555 5,590 -14.72% 881015 - OTHER INSURANCE ISF RATES - 379 379 379 0.00% 88 - INTERNAL SVC CHARGE Total 66,367 145,129 145,129 106,813 -26.40% 0108051 - REFUSE Total 7,517,302 9,811,234 10,315,843 10,133,208 3.28% 0108061 - STREETS/ASPHALT 70 - REGULAR SALARIES 176 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 711001 - SALARIES MISCELLANEOUS 1,728,307 2,168,170 2,188,551 2,062,120 -4.89% 711003 - SALARIES PART TIME 82,951 169,194 170,784 220,137 30.11% 70 - REGULAR SALARIES Total 1,811,259 2,337,364 2,359,335 2,282,257 -2.36% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - 750 750 750 0.00% 712004 - CERTIFICATION PAY 5,619 5,180 5,229 5,260 1.54% 712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 7,424 7,730 7,779 7,810 1.03% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 472,306 629,664 629,664 562,800 -10.62% 722001 - PENSION EE NORMAL COST MISC 169,838 196,742 198,591 201,149 2.24% 723002 - PENSION ER NORMAL COST MISC 134,579 173,906 175,541 183,484 5.51% 723004 - RETIREMENT PART TIME/TEMP 1,995 6,345 6,404 8,255 30.11% 724001 - PENSION EE CONTRIB MISC (225,698) (281,862) (275,468) (239,225) -15.13% 725001 - PENSION UAL REQUIRED MISC 497,313 498,266 494,302 498,266 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 196,015 157,810 257,164 157,810 0.00% 727003 - CELL PHONE STIPEND 9,772 12,960 12,960 11,040 -14.81% 727004 - RHS $2.50 CONTRIBUTION 22,240 21,616 21,616 30,148 39.47% 727012 - LIFE INSURANCE 2,309 2,940 2,940 2,625 -10.71% 727013 - EMP ASSISTANCE PROGRAM 434 560 560 500 -10.71% 727016 - MEDICARE FRINGES 31,193 43,097 43,502 41,516 -3.67% 727019 - SURVIVOR BENEFIT 1,328 - - - 727020 - DEFERRED COMP CITY CONTRIB 4,686 4,501 4,501 4,200 -6.68% 728003 - COMPENSATED ABSENCES 72,430 75,886 75,886 72,174 -4.89% 72 - BENEFITS Total 1,390,741 1,542,430 1,648,164 1,534,741 -0.50% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 44,000 - - - 73 - LUMP SUM PAYS Total 44,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 170,887 151,531 151,531 151,531 0.00% 713008 - CALL BACK PAY 11,867 4,120 4,120 4,120 0.00% 713009 - STAND BY PAY 23,177 28,052 28,052 28,052 0.00% 74 - OTHER PAYS Total 205,931 183,703 183,703 183,703 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - 1,200 1,200 1,200 0.00% 811008 - SERVICES PROFESSIONAL 105,359 10,000 13,940 10,000 0.00% 811017 - SERVICES CONTRACT 40,304 102,305 144,366 152,305 48.87% 811032 - STEAM CLEANING 274,884 273,573 307,348 279,697 2.24% 811034 - CONTRACT STRIPING 162,769 165,071 165,071 171,191 3.71% 81 - CONTRACT SERVICES Total 583,316 552,149 631,925 614,393 11.27% 83 - UTILITIES 831001 - TELECOMM DATALINES 266 600 600 600 0.00% 83 - UTILITIES Total 266 600 600 600 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 644 990 1,196 990 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 90,546 86,000 184,601 126,000 46.51% 841026 - STREET CLEANING EXPENSE - 1,000 1,000 1,000 0.00% 177 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 841032 - TRAFFIC SUPPLIES 28,784 17,700 17,700 17,700 0.00% 841035 - SIGNS 60,519 42,000 42,000 42,000 0.00% 841036 - SIGN MATERIALS 3,072 5,000 5,000 5,000 0.00% 841042 - ASPHALT MATERIALS 119,229 127,400 133,992 127,400 0.00% 841043 - CONCRETE MATERIALS 60,393 65,000 65,000 65,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 41,139 50,000 50,000 50,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 25,015 20,000 20,000 20,000 0.00% 84 - SUPPLIES & MATERIALS Total 429,341 415,090 520,489 455,090 9.64% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 102,960 85,000 85,000 100,000 17.65% 851010 - MAINT & REPAIR EQUIPMENT 1,306 2,000 2,000 2,000 0.00% 851013 - PRINTER MAINT/SUPPLIES 1,340 1,950 1,950 1,950 0.00% 851014 - MAINT & REPAIR DAMAGE 938 - 14,326 - 851037 - MAINT & REPAIR NOC 23 700 700 700 0.00% 851041 - MAINT PIERS/FLOATS/DOCKS 10,803 10,000 24,448 10,000 0.00% 851042 - MAINTENANCE BEACHES 36,028 24,500 24,500 24,500 0.00% 85 - MAINTENANCE & REPAIR Total 153,399 124,150 152,923 139,150 12.08% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 300 300 300 0.00% 861003 - TRAINING 1,546 2,000 2,000 2,000 0.00% 86 - TRAVEL & TRAINING Total 1,546 2,300 2,300 2,300 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 362 200 200 200 0.00% 871006 - UNIFORM EXPENSE 19,209 16,024 16,631 16,024 0.00% 87 - GENERAL EXPENSES Total 19,571 16,224 16,831 16,224 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 368,500 409,500 409,500 461,290 12.65% 881003 - VEHICLE REPLACE ISF 438,926 575,415 575,415 708,859 23.19% 881004 - IT ISF OPERATING CHARGE 178,075 189,042 189,042 208,369 10.22% 881005 - IT ISF REPLACEMENT CHARGE 37,596 37,406 37,406 37,406 0.00% 881010 - WORKERS' COMP ISF MISC 35,483 75,379 75,379 85,636 13.61% 881012 - GENERAL LIABILITY INSURANCE 54,240 215,226 215,226 270,500 25.68% 881013 - UNINSURED CLAIMS CHARGE 67,814 1,910 1,910 1,766 -7.57% 881014 - ANNUAL OPEB CHARGE 147,709 112,897 112,897 108,964 -3.48% 881015 - OTHER INSURANCE ISF RATES - 12,534 12,534 12,534 0.00% 88 - INTERNAL SVC CHARGE Total 1,328,342 1,629,309 1,629,309 1,895,324 16.33% 90 - CAPITAL EXPENDITURES911004 - COMPUTER EQUIPMENT 1,117 1,000 1,350 1,000 0.00% 911016 - ROLLING EQUIPMENT - 228,228 228,228 228,228 0.00%911024 - EQUIPMENT N.O.C.- 7,000 7,000 7,000 0.00%90 - CAPITAL EXPENDITURES Total 1,117 236,228 236,578 236,228 0.00% 0108061 - STREETS/ASPHALT Total 5,976,254 7,047,277 7,389,936 7,367,821 4.55% 01080801 - ENGINEERING SERVICES70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 2,239,636 2,509,395 2,532,984 2,570,042 2.42%711003 - SALARIES PART TIME 159,297 278,992 281,614 328,951 17.91% 70 - REGULAR SALARIES Total 2,398,932 2,788,387 2,814,598 2,898,993 3.97% 178 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 71 - - - 712004 - CERTIFICATION PAY - 995 995 995 0.00%712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00%71 - SPECIAL PAYS Total 1,876 2,795 2,795 2,795 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 299,915 404,784 404,784 382,704 -5.45%722001 - PENSION EE NORMAL COST MISC 191,898 229,034 231,187 241,793 5.57%723002 - PENSION ER NORMAL COST MISC 189,338 228,450 230,597 236,359 3.46% 723004 - RETIREMENT PART TIME/TEMP 1,516 10,462 10,561 12,336 17.91%724001 - PENSION EE CONTRIB MISC (281,830) (352,544) (345,313) (297,390) -15.64% 725001 - PENSION UAL REQUIRED MISC 502,399 623,214 618,257 623,214 0.00%725003 - PENSION UAL DISCRETIONARY MISC 198,020 197,384 321,653 197,384 0.00% 727001 - CAR ALLOWANCE 3,610 3,600 3,600 3,600 0.00%727003 - CELL PHONE STIPEND 9,628 9,600 9,600 10,560 10.00% 727004 - RHS $2.50 CONTRIBUTION 20,899 35,297 35,297 21,208 -39.91%727012 - LIFE INSURANCE 1,554 1,890 1,890 1,785 -5.56%727013 - EMP ASSISTANCE PROGRAM 311 320 320 340 6.25% 727015 - UNEMPLOYMENT EXPENSE 858 - - - 727016 - MEDICARE FRINGES 37,752 46,301 46,736 47,816 3.27% 727019 - SURVIVOR BENEFIT 981 - - - 727020 - DEFERRED COMP CITY CONTRIB - 4,000 4,000 4,000 0.00% 728003 - COMPENSATED ABSENCES 73,478 87,829 87,829 89,951 2.42%72 - BENEFITS Total 1,250,327 1,529,621 1,660,997 1,575,660 3.01% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 30,000 - - - 73 - LUMP SUM PAYS Total 30,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 112,281 77,191 77,191 77,191 0.00%74 - OTHER PAYS Total 112,281 77,191 77,191 77,191 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 248,652 238,027 275,525 55,061 -76.87%811015 - SERVCES OTHER PRINT VENDOR 7,214 4,500 4,500 9,527 111.71% 811027 - SERVICES CITY PRINT CONTRACT - 500 500 500 0.00%81 - CONTRACT SERVICES Total 255,866 243,027 280,525 65,088 -73.22% 83 - UTILITIES 831001 - TELECOMM DATALINES 3,163 4,000 4,000 4,000 0.00%831002 - UTILITIES TELEPHONE 857 1,000 1,000 1,000 0.00% 83 - UTILITIES Total 4,019 5,000 5,000 5,000 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 359 1,500 1,500 1,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 2,642 2,100 2,100 2,100 0.00%84 - SUPPLIES & MATERIALS Total 3,002 3,600 3,600 3,600 0.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 15,632 14,000 15,836 16,000 14.29%851013 - PRINTER MAINT/SUPPLIES 450 1,500 1,500 1,500 0.00%85 - MAINTENANCE & REPAIR Total 16,082 15,500 17,336 17,500 12.90% 179 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 1,176 3,000 3,000 3,000 0.00% 861003 - TRAINING 3,127 3,000 3,000 3,000 0.00%86 - TRAVEL & TRAINING Total 4,303 6,000 6,000 6,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 41 250 250 250 0.00%871004 - PUBLICATIONS & DUES NOC 9,864 4,000 4,000 4,000 0.00% 871006 - UNIFORM EXPENSE 2,340 1,500 1,660 1,500 0.00%871017 - SOFTWARE LICENSE RENEWAL 22,379 12,000 12,000 25,000 108.33%87 - GENERAL EXPENSES Total 34,623 17,750 17,910 30,750 73.24% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 55,500 53,500 53,500 65,030 21.55% 881003 - VEHICLE REPLACE ISF 15,698 44,491 44,491 45,913 3.20%881004 - IT ISF OPERATING CHARGE 111,376 116,164 116,164 128,015 10.20% 881005 - IT ISF REPLACEMENT CHARGE 23,463 22,937 22,937 22,937 0.00%881010 - WORKERS' COMP ISF MISC 35,444 34,655 34,655 39,620 14.33%881012 - GENERAL LIABILITY INSURANCE 54,180 97,452 97,452 170,859 75.33% 881013 - UNINSURED CLAIMS CHARGE 67,739 1,799 1,799 1,907 6.04%881014 - ANNUAL OPEB CHARGE 138,093 118,557 118,557 134,948 13.83% 881015 - OTHER INSURANCE ISF RATES - 885 885 885 0.00%88 - INTERNAL SVC CHARGE Total 501,492 490,439 490,439 610,115 24.40% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 986 2,500 2,500 2,500 0.00%90 - CAPITAL EXPENDITURES Total 986 2,500 2,500 2,500 0.00% 01080801 - ENGINEERING SERVICES Total 4,613,790 5,181,810 5,378,891 5,295,192 2.19% 01080807 - MOD ADMIN70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 277,440 281,635 284,282 306,339 8.77%70 - REGULAR SALARIES Total 277,440 281,635 284,282 306,339 8.77% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 65,790 44,976 44,976 45,024 0.11%722001 - PENSION EE NORMAL COST MISC 22,207 22,800 23,015 26,698 17.10% 723002 - PENSION ER NORMAL COST MISC 24,981 24,882 25,115 30,787 23.73%724001 - PENSION EE CONTRIB MISC (35,741) (36,613) (35,895) (35,753) -2.35% 725001 - PENSION UAL REQUIRED MISC 91,711 64,722 64,207 64,722 0.00%725003 - PENSION UAL DISCRETIONARY MISC 36,148 20,499 33,404 20,499 0.00% 727001 - CAR ALLOWANCE 3,610 3,600 3,600 3,600 0.00%727003 - CELL PHONE STIPEND 963 960 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 3,390 2,374 2,374 10,246 331.59% 727012 - LIFE INSURANCE 230 210 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 43 40 40 40 0.00% 727016 - MEDICARE FRINGES 4,556 4,736 4,780 5,161 8.97%727019 - SURVIVOR BENEFIT 115 - - - 728003 - COMPENSATED ABSENCES 9,520 9,857 9,857 10,722 8.77%72 - BENEFITS Total 227,524 163,043 176,645 182,916 12.19% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 73 - LUMP SUM PAYS Total 4,000 - - - 180 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 22 158 158 158 0.00% 74 - OTHER PAYS Total 22 158 158 158 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 8,396 30,500 30,500 - -100.00% 811027 - SERVICES CITY PRINT CONTRACT - 500 500 - -100.00%81 - CONTRACT SERVICES Total 8,396 31,000 31,000 - -100.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 1,001 1,200 1,200 - -100.00%831003 - UTILITIES NATURAL GAS 4,919 4,000 4,000 - -100.00% 831004 - UTILITIES ELECTRICITY 30,570 25,750 25,750 - -100.00%83 - UTILITIES Total 36,490 30,950 30,950 - -100.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 1,865 2,900 3,086 - -100.00%841015 - SPECIAL DEPT SUPPLIES NOC 939 1,500 1,500 - -100.00% 841046 - SPECIAL DEPT EXPENSE NOC - - - - 84 - SUPPLIES & MATERIALS Total 2,804 4,400 4,586 - -100.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH - 600 600 - -100.00%851016 - MAINT & REPAIR BUILDING - 900 900 - -100.00%85 - MAINTENANCE & REPAIR Total - 1,500 1,500 - -100.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,489 900 900 - -100.00%861003 - TRAINING 248 750 750 - -100.00%86 - TRAVEL & TRAINING Total 1,737 1,650 1,650 - -100.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 6,248 3,000 3,000 - -100.00% 871004 - PUBLICATIONS & DUES NOC 48 397 397 - -100.00%87 - GENERAL EXPENSES Total 6,296 3,397 3,397 - -100.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 13,793 12,698 12,698 13,936 9.75%881005 - IT ISF REPLACEMENT CHARGE 2,785 2,396 2,396 2,396 0.00% 881010 - WORKERS' COMP ISF MISC 4,592 4,707 4,707 3,782 -19.65%881012 - GENERAL LIABILITY INSURANCE 7,020 9,089 9,089 14,338 57.75% 881013 - UNINSURED CLAIMS CHARGE 8,777 242 242 193 -20.41%881014 - ANNUAL OPEB CHARGE 26,693 14,665 14,665 16,085 9.69%88 - INTERNAL SVC CHARGE Total 63,659 43,797 43,797 50,730 15.83% 90 - CAPITAL EXPENDITURES911001 - OFFICE EQUIPMENT 700 - - - 911004 - COMPUTER EQUIPMENT - 800 800 - -100.00%911039 - OFFICE FURNITURE/FIXTURES - 800 1,206 - -100.00%90 - CAPITAL EXPENDITURES Total 700 1,600 2,006 - -100.00% 01080807 - MOD ADMIN Total 629,067 563,131 579,971 540,143 -4.08% 0108099 - PUBLIC WORKS COST APPLIED87 - GENERAL EXPENSES 871039 - COST APPLIED ALLOCATION (2,622,846) - - - 181 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES Total (2,622,846) - - - 0108099 - PUBLIC WORKS COST APPLIED Total (2,622,846) - - - 10080802 - TIDELANDS MANAGEMENT81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 220,022 266,120 315,654 266,120 0.00% 81 - CONTRACT SERVICES Total 220,022 266,120 315,654 266,120 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 2 - - - 83 - UTILITIES Total 2 - - - 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 185 500 500 500 0.00%84 - SUPPLIES & MATERIALS Total 185 500 500 500 0.00% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING 8,977 59,777 85,253 30,000 -49.81%851041 - MAINT PIERS/FLOATS/DOCKS 44,292 45,000 56,336 50,000 11.11% 851042 - MAINTENANCE BEACHES 35,955 35,000 35,000 50,000 42.86%851070 - MAINT/REPAIR MARINAS 40,310 30,000 30,000 39,777 32.59% 85 - MAINTENANCE & REPAIR Total 129,535 169,777 206,589 169,777 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 1,844 5,500 5,500 5,500 0.00% 861003 - TRAINING - 1,000 1,000 1,000 0.00%86 - TRAVEL & TRAINING Total 1,844 6,500 6,500 6,500 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 3,376 5,000 5,000 5,000 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 50 750 750 750 0.00% 871004 - PUBLICATIONS & DUES NOC 1,400 1,500 1,500 1,500 0.00%87 - GENERAL EXPENSES Total 4,826 7,250 7,250 7,250 0.00% 90 - CAPITAL EXPENDITURES 911039 - OFFICE FURNITURE/FIXTURES - 5,000 5,000 5,000 0.00%90 - CAPITAL EXPENDITURES Total - 5,000 5,000 5,000 0.00% 10080802 - TIDELANDS MANAGEMENT Total 356,414 455,147 541,493 455,147 0.00% 1008199 - TIDELANDS MGMT COST APPLIED87 - GENERAL EXPENSES 871039 - COST APPLIED ALLOCATION 17,555,054 - - - 87 - GENERAL EXPENSES Total 17,555,054 - - - 1008199 - TIDELANDS MGMT COST APPLIED Total 17,555,054 - - - 7529031 - EQUIPMENT MAINTENANCE70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 589,055 600,058 605,699 788,617 31.42%711003 - SALARIES PART TIME 32,973 26,835 27,087 33,545 25.01%70 - REGULAR SALARIES Total 622,028 626,893 632,786 822,162 31.15% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 6,205 6,040 6,097 5,350 -11.42% 182 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS Total 6,205 6,040 6,097 5,350 -11.42% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 134,995 146,172 146,172 202,608 38.61% 722001 - PENSION EE NORMAL COST MISC 71,393 64,270 64,874 79,125 23.11%723002 - PENSION ER NORMAL COST MISC 46,636 45,723 46,153 67,857 48.41% 723004 - RETIREMENT PART TIME/TEMP 1,133 1,006 1,016 1,258 25.01%724001 - PENSION EE CONTRIB MISC (90,904) (81,496) (79,674) (91,417) 12.17% 725001 - PENSION UAL REQUIRED MISC 162,253 144,066 142,920 144,066 0.00%725003 - PENSION UAL DISCRETIONARY MISC 34,284 45,628 46,774 45,628 0.00%727003 - CELL PHONE STIPEND 1,444 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 8,941 9,686 9,686 15,296 57.92%727012 - LIFE INSURANCE 675 735 735 945 28.57% 727013 - EMP ASSISTANCE PROGRAM 128 140 140 180 28.57%727016 - MEDICARE FRINGES 11,192 11,297 11,403 14,951 32.34% 727019 - SURVIVOR BENEFIT 462 - - - 727020 - DEFERRED COMP CITY CONTRIB 1,811 1,800 1,800 1,800 -0.01% 728003 - COMPENSATED ABSENCES 20,192 21,002 21,002 27,602 31.42%729015 - CONTRA PENSION EXP (GASB 68)(324,477) - - - 729016 - CONTRA OPEB EXP (GASB 75)(37,179) - - - 72 - BENEFITS Total 42,981 410,990 413,961 510,859 24.30% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 73 - LUMP SUM PAYS Total 13,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 60,917 59,168 59,168 59,168 0.00% 713008 - CALL BACK PAY 763 2,500 2,500 2,500 0.00%713009 - STAND BY PAY 4,778 14,940 14,940 14,940 0.00% 74 - OTHER PAYS Total 66,458 76,608 76,608 76,608 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 3,478 2,000 2,000 2,000 0.00% 811017 - SERVICES CONTRACT 32,762 30,000 54,760 30,000 0.00%841060 - OTHER AGENCY FEES 11,615 10,000 10,000 10,000 0.00% 81 - CONTRACT SERVICES Total 47,855 42,000 66,760 42,000 0.00% 83 - UTILITIES831002 - UTILITIES TELEPHONE 3,291 4,000 4,000 4,000 0.00% 831003 - UTILITIES NATURAL GAS 4,919 5,000 5,000 5,750 15.00%831004 - UTILITIES ELECTRICITY 30,570 35,000 35,000 35,000 0.00% 83 - UTILITIES Total 38,781 44,000 44,000 44,750 1.70% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 274 1,250 1,250 1,250 0.00% 841011 - SUPPLIES AUTO PARTS EXPENSE 487,915 305,000 305,000 305,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 84,983 43,000 44,000 43,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 34,242 13,500 13,500 13,500 0.00%841046 - SPECIAL DEPT EXPENSE NOC 1,815 3,500 9,517 3,500 0.00% 84 - SUPPLIES & MATERIALS Total 609,228 366,250 373,267 366,250 0.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 23,271 25,000 30,967 25,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT 5,222 15,000 23,873 15,000 0.00%851013 - PRINTER MAINT/SUPPLIES 467 975 975 975 0.00% 183 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 851045 - MAINT OUTSIDE LABOR 226,039 129,500 133,280 179,500 38.61%851046 - MAINT COMP SOFTWARE 7,099 15,700 15,700 15,700 0.00% 85 - MAINTENANCE & REPAIR Total 262,098 186,175 204,796 236,175 26.86% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 10,297 1,275 1,275 1,275 0.00% 861003 - TRAINING 2,686 4,500 4,500 4,500 0.00%86 - TRAVEL & TRAINING Total 12,983 5,775 5,775 5,775 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 91 - - - 871003 - POSTAGE/FREIGHT/EXPRESS NOC - 600 600 600 0.00% 871004 - PUBLICATIONS & DUES NOC 1,330 1,500 1,500 1,500 0.00%871006 - UNIFORM EXPENSE 10,478 9,163 9,209 9,163 0.00% 87 - GENERAL EXPENSES Total 11,899 11,263 11,309 11,263 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 90,500 84,500 84,500 - -100.00% 881003 - VEHICLE REPLACE ISF 96,163 29,177 29,177 61,804 111.82%881004 - IT ISF OPERATING CHARGE 46,649 44,673 44,673 49,191 10.11% 881005 - IT ISF REPLACEMENT CHARGE 9,747 8,744 8,744 8,744 0.00%881010 - WORKERS' COMP ISF MISC 9,740 26,181 26,181 25,830 -1.34% 881012 - GENERAL LIABILITY INSURANCE 14,889 65,741 65,741 77,692 18.18%881013 - UNINSURED CLAIMS CHARGE 18,615 - - - 881014 - ANNUAL OPEB CHARGE 41,852 31,245 31,245 36,866 17.99% 881015 - OTHER INSURANCE ISF RATES - 1,264 1,264 1,264 0.00%88 - INTERNAL SVC CHARGE Total 328,156 291,525 291,525 261,391 -10.34% 90 - CAPITAL EXPENDITURES911004 - COMPUTER EQUIPMENT - 500 500 500 0.00%911022 - MOBILE DATA COMPUTING - - - 15,000 911023 - SHOP EQUIPMENT 27,286 40,000 40,000 40,000 0.00%90 - CAPITAL EXPENDITURES Total 27,286 40,500 40,500 55,500 37.04% 7529031 - EQUIPMENT MAINTENANCE Total 2,088,957 2,108,019 2,167,384 2,438,082 15.66% 7529032 - EQUIPMENT PURCHASING90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT 4,155,030 1,047,375 2,887,013 3,164,000 202.09%911017 - CONTRACTED SET UP 46,232 31,009 33,119 31,009 0.00% 911020 - EQUIPMENT RENOVATION 64,734 300,000 323,422 300,000 0.00% 911021 - AQMD EQUIPMENT MANDATES - 10,000 10,000 10,000 0.00%911022 - MOBILE DATA COMPUTING - 15,000 15,000 - -100.00%911024 - EQUIPMENT N.O.C.63,591 52,000 52,000 52,000 0.00%90 - CAPITAL EXPENDITURES Total 4,329,587 1,455,384 3,320,554 3,557,009 144.40% 7529032 - EQUIPMENT PURCHASING Total 4,329,587 1,455,384 3,320,554 3,557,009 144.40% Grand Total 61,690,137 48,416,471 53,613,376 53,044,724 9.56% 184 CITYWIDE FY2023-24 Vehicle Replacement Report Unit Year Manufacturer 2802 2019 Toyota Tacoma 4WD Crew Cab 56,000$ 2024 23,630 2803 2019 Toyota Tacoma 4WD Crew Cab 56,000$ 2024 20,047 2804 2019 Toyota Tacoma 4WD Crew Cab 56,000$ 2024 21,386 2805 2019 Toyota Tacoma 4WD Crew Cab 56,000$ 2024 21,400 7776 2005 Metal-Fab Box Trailer 25,000$ 2015 N/A 7777 2005 Metal-Fab Box Trailer 25,000$ 2015 N/A Public Works - Facilities Maintenance 0108041 3375 1976 KATO Engineer 200 KW Generator 250,000$ 1986 N/A 3385 2003 Zieman 2660A Tandem Axle 55,000$ 2013 N/A 3629 2014 Ford F-250 4X4 Dump Body 60,000$ 2024 76,895 3652 2014 John Deere 6150M Ag Tractor 200,000$ 2024 3,885 3659 2015 John Deere 6150M Ag Tractor 200,000$ 2023 3,294 3662 2017 Rockland Beach Cleaner 235,000$ 2025 3,274 Utility- Electric 0109063 3202 2009 Ford F-550 Aerial Bucket Truck 200,000$ 2022 43,055 9212 2010 Ford F-550 Mini Dump Truck 115,000$ 2022 42,215 9217 2010 Ford F-450 Service Body Truck 115,000$ 2022 59,127 9235 2012 GMC Canyon Mini Truck 35,000$ 2022 121,422 9251 2007 John Deere 410J Backhoe tractor 185,000$ 2017 2,138 9266 2001 Melroe 863G Skid Steer tractor 85,000$ 2016 695 9291 2015 Generac 150 KW Generator 250,000$ 2025 N/A 5515 2012 Ford F-550 115,000$ 2024 26,561 5518 1983 Mack 10-Ton Crane Truck 475,000$ 2015 104,998 5592 2002 NEWCO Towable Generator 55,000$ 2022 1,235 5593 2002 NEWCO Towable Generator 55,000$ 2022 870 5594 2002 NEWCO Towable Generator 55,000$ 2022 965 5595 2004 Multiquip Towable Generator 75,000$ 2024 659 5596 2004 Multiquip Towable Generator 75,000$ 2024 857 Total 3,164,000$ Utility- Wastewater 7119061 Fire Department- Marine Safety 01040406 Public Works - Trees 0108032 Public Works- Field, Beach Maintenance 0108061 Utility- Water 7019052 Department Org Item to be Replaced Model (Replacement to be Similar)FY24 Budget Policy Replacement Year Mileage 185 THIS PAGE IS LEFT INTENTIONALLY BLANK 186 187 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 RECREATION & SENIOR SERVICES PERSONNEL FY 22 FY 23 FY 24 Full-Time 42.00 43.50 43.50 Part-Time (FTE)39.43 38.48 38.90 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 84,956 - 39,398 124,355 1.00 1.00 121,609 - 38,714 160,322 1.00 1.00 76,118 1,800 33,512 111,430 1.00 1.00 58,889 - 29,995 88,884 1.00 1.00 167,020 - 45,359 212,379 1.00 1.00 89,699 - 36,516 126,215 1.00 1.00 73,833 - 34,610 108,444 1.00 1.00 68,927 - 33,309 102,236 1.00 1.00 51,871 - 29,157 81,028 0.50 0.50 33,541 - 26,968 60,509 1.00 1.00 61,921 - 31,398 93,319 1.00 1.00 98,336 - 42,496 140,832 1.00 1.00 52,816 - 29,270 82,086 1.00 1.00 52,729 - 29,259 81,988 1.00 1.00 47,848 1,800 28,828 78,477 1.00 0.00 - - - - 1.00 1.00 54,827 - 29,510 84,337 1.00 1.00 77,531 - 33,581 111,112 1.00 1.00 207,961 - 60,105 268,067 1.00 1.00 122,838 - 40,135 162,973 1.00 1.00 122,838 - 39,927 162,765 1.00 1.00 147,214 - 43,150 190,363 1.00 1.00 133,384 - 41,343 174,727 0.00 1.00 71,193 1,800 31,616 104,608 1.00 1.00 61,612 - 31,361 92,973 1.00 1.00 71,193 - 31,464 102,656 1.00 1.00 91,030 - 36,285 127,316 1.00 1.00 70,068 1,800 32,522 104,390 1.00 1.00 64,274 1,800 32,731 98,805 1.00 1.00 61,612 - 31,400 93,012 1.00 1.00 68,523 - 33,146 101,669 1.00 1.00 82,327 1,800 33,986 118,113 1.00 1.00 99,557 - 36,940 136,497 1.00 1.00 106,453 - 62,917 169,370 1.00 1.00 106,453 - 38,647 145,100 1.00 1.00 80,328 - 55,518 135,846 1.00 1.00 92,569 - 36,235 128,804 1.00 1.00 91,897 - 36,155 128,052 1.00 1.00 106,453 - 37,190 143,643 1.00 1.00 106,453 - 37,971 144,424 1.00 1.00 76,129 - 32,053 108,182 1.00 1.00 55,786 - 29,624 85,411 1.00 1.00 71,194 - 33,266 104,460 1.00 1.00 71,194 165 33,488 104,847 1.00 1.00 64,535 - 30,669 95,204 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.08 1.08 73,354 - 3,814 77,169 0.45 0.45 22,526 - 1,171 23,697 1.58 0.00 - - - - 0.88 0.88 55,967 - 4,724 60,691 0.72 0.72 35,747 - 1,859 37,606 0.00 0.90 47,137 - 2,333 49,470 2.15 2.15 122,369 - 6,363 128,733 3.18 3.18 135,800 - 7,062 142,861 0.75 0.00 - - - - 0.00 0.75 54,708 - 4,617 59,326 6.18 6.18 253,853 - 13,200 267,054 1.25 1.25 51,346 - 2,670 54,016 1.90 1.90 78,045 - 4,058 82,104 Office Assistant Park Patrol Officer Facilities Maintenance Worker II - PT Office Assistant - PTOffice Assistant - PT Recreation & Senior Services Manager Recreation & Senior Services Manager Recreation Coordinator Senior Services Van Driver Park Patrol Officer - Lead Recreation & Senior Services Director Recreation Coordinator Recreation & Senior Services Manager Recreation Supervisor Recreation CoordinatorRecreation Coordinator Office Assistant Office Assistant Senior Services Van Driver Senior Services Van Driver Senior Services Van Driver Recreation Supervisor Recreation Supervisor Recreation Supervisor Recreation SupervisorRecreation SupervisorRecreation Supervisor Recreation Supervisor Recreation Supervisor Recreation Coordinator Recreation Coordinator Recreation & Senior Services Manager Deputy Recreation & Senior Services Director Administrative Assistant Department Assistant Office Assistant Budget Analyst Department Assistant Facilities Maintenance Worker II Facilities Maintenance Worker II Fiscal Clerk - Senior Facilities Maintenance Technician Facilities Maintenance Worker II Groundsworker II Marketing Specialist Recreation Coordinator Recreation Coordinator Recreation Coordinator Facilities Maintenance Worker II - PT Marine Naturalist Interpreter Recreation Coordinator - PT Recreation Leader Recreation Leader Office Assistant Pool Swim Instructor Recreation Coordinator - PT Recreation Leader Park Patrol Officer - PT 188 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 1.34 1.34 55,043 - 2,862 57,905 1.53 1.53 62,847 - 3,268 66,115 1.01 1.01 37,220 - 1,935 39,155 0.31 0.31 12,734 - 662 13,396 0.83 0.83 31,418 - 1,634 33,051 0.21 0.21 8,626 - 449 9,075 0.58 1.58 71,556 - 3,721 75,276 1.20 1.20 54,346 - 2,826 57,172 0.70 0.70 31,702 - 1,648 33,350 0.96 0.96 40,388 - 2,100 42,489 2.28 3.28 148,546 - 7,724 156,270 1.63 1.63 73,820 - 3,839 77,659 0.70 0.70 29,373 - 2,479 31,852 0.86 0.86 38,948 - 2,025 40,973 0.88 0.88 39,854 - 2,072 41,926 0.42 0.42 17,267 - 898 18,165 0.90 0.00 - - - - 1.52 1.52 79,849 - 4,152 84,002 0.50 0.50 26,635 - 1,385 28,020 5,568,565 10,965 1,689,277 7,268,806 Recreation Leader, Senior Recreation Leader Recreation Leader Recreation Leader Recreation Leader Recreation Leader, Senior Recreation Leader Recreation Leader Senior Services Van Driver - PT Recreation Leader, Senior Recreation Supervisor - PT Recreation Leader, Senior Recreation Leader, Senior Recreation Leader, Senior Recreation Leader, Senior Recreation Leader, Senior Recreation Leader, Senior Recreation Leader, Senior Senior Pool Lifeguard 189 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 01070005 - RECREATION ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 476,688 544,388 549,506 546,403 0.37% 711003 - SALARIES PART TIME 23,228 30,755 30,755 30,755 0.00%70 - REGULAR SALARIES Total 499,916 575,143 580,261 577,159 0.35% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 89,201 101,196 101,196 112,560 11.23%722001 - PENSION EE NORMAL COST MISC 40,866 44,108 44,523 48,614 10.21% 723002 - PENSION ER NORMAL COST MISC 41,634 44,957 45,380 53,836 19.75%723004 - RETIREMENT PART TIME/TEMP 770 1,153 1,153 1,153 0.00% 724001 - PENSION EE CONTRIB MISC (63,046) (68,624) (67,278) (63,720) -7.15%725001 - PENSION UAL REQUIRED MISC 104,068 121,312 120,347 121,312 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 41,018 38,422 62,611 38,422 0.00%727001 - CAR ALLOWANCE 4,629 4,800 4,800 4,800 0.00%727002 - WELNESS ALLOWANCE 639 750 750 750 0.00% 727003 - CELL PHONE STIPEND 2,852 2,880 2,880 2,880 0.00%727004 - RHS $2.50 CONTRIBUTION 2,037 9,634 9,634 15,136 57.11% 727012 - LIFE INSURANCE 406 473 473 525 11.11%727013 - EMP ASSISTANCE PROGRAM 77 80 80 100 25.00% 727016 - MEDICARE FRINGES 8,039 9,361 9,449 9,666 3.26%727017 - PARS DC 401A 1,719 - - - 727019 - SURVIVOR BENEFIT 231 - - - 727020 - DEFERRED COMP CITY CONTRIB - - - 4,159 728003 - COMPENSATED ABSENCES 17,004 19,054 19,054 19,124 0.37%72 - BENEFITS Total 292,142 329,555 355,051 369,318 12.07% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 8,000 - - - 73 - LUMP SUM PAYS Total 8,000 - - - 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 260,216 268,022 268,022 276,063 3.00% 81 - CONTRACT SERVICES Total 260,216 268,022 268,022 276,063 3.00% 84 - SUPPLIES & MATERIALS841006 - OFFICE SUPPLY CITY PRINTING 148,428 144,860 144,860 147,839 2.06% 841007 - SUPPLIES OFFICE NOC 238 1,656 1,656 1,656 0.00%841046 - SPECIAL DEPT EXPENSE NOC 2,450 - - - 84 - SUPPLIES & MATERIALS Total 151,117 146,516 146,516 149,495 2.03% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING 15,979 10,105 23,688 10,105 0.00%85 - MAINTENANCE & REPAIR Total 15,979 10,105 23,688 10,105 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,510 550 550 1,300 136.36%861003 - TRAINING 35 225 225 - -100.00% 86 - TRAVEL & TRAINING Total 1,545 775 775 1,300 67.74% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 47,500 45,198 45,198 45,198 0.00% 87 - GENERAL EXPENSES Total 47,500 45,198 45,198 45,198 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 5,500 1,500 1,500 1,823 21.55% RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 190 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 881003 - VEHICLE REPLACE ISF 3,879 427 427 387 -9.38%881004 - IT ISF OPERATING CHARGE 23,283 31,151 31,151 33,591 7.83%881005 - IT ISF REPLACEMENT CHARGE 4,538 5,010 5,010 5,010 0.00% 881010 - WORKERS' COMP ISF MISC 10,722 3,284 3,284 8,489 158.53%881012 - GENERAL LIABILITY INSURANCE 15,744 9,799 9,799 12,904 31.69% 881013 - UNINSURED CLAIMS CHARGE 19,010 - - - 881014 - ANNUAL OPEB CHARGE 30,951 26,627 26,627 28,691 7.75% 881015 - OTHER INSURANCE ISF RATES - 63 63 63 0.00%88 - INTERNAL SVC CHARGE Total 113,627 77,861 77,861 90,958 16.82% 01070005 - RECREATION ADMIN Total 1,390,041 1,453,175 1,497,371 1,519,596 4.57% 0107010 - PROGRAM SUPPORT70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,216,013 1,320,468 1,332,880 1,244,672 -5.74%711003 - SALARIES PART TIME 310 - - 47,137 70 - REGULAR SALARIES Total 1,216,323 1,320,468 1,332,880 1,291,809 -2.17% 71 - SPECIAL PAYS712006 - BILINGUAL PAY 3,259 3,600 3,600 3,600 0.00% 71 - SPECIAL PAYS Total 3,259 3,600 3,600 3,600 0.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 258,392 292,344 292,344 270,144 -7.59% 722001 - PENSION EE NORMAL COST MISC 108,007 116,146 117,238 110,847 -4.56%723002 - PENSION ER NORMAL COST MISC 101,016 108,182 109,199 120,891 11.75% 723004 - RETIREMENT PART TIME/TEMP 7 - - 1,650 724001 - PENSION EE CONTRIB MISC (156,766) (171,661) (168,270) (144,131) -16.04% 725001 - PENSION UAL REQUIRED MISC 279,045 303,456 301,042 303,456 0.00%725003 - PENSION UAL DISCRETIONARY MISC 109,985 96,110 156,619 96,110 0.00%727003 - CELL PHONE STIPEND 9,520 9,600 9,600 8,640 -10.00% 727004 - RHS $2.50 CONTRIBUTION 15,923 15,212 15,212 12,292 -19.20%727012 - LIFE INSURANCE 1,254 1,365 1,365 1,260 -7.69% 727013 - EMP ASSISTANCE PROGRAM 243 260 260 240 -7.69%727016 - MEDICARE FRINGES 19,572 23,386 23,606 22,774 -2.62% 727019 - SURVIVOR BENEFIT 693 - - - 728003 - COMPENSATED ABSENCES 44,742 46,216 46,216 43,564 -5.74% 72 - BENEFITS Total 791,632 840,616 904,430 847,736 0.85% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 22,000 - - - 73 - LUMP SUM PAYS Total 22,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 1 1 1 0.00% 74 - OTHER PAYS Total - 1 1 1 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 2,157 14,549 14,549 14,549 0.00% 811027 - SERVICES CITY PRINT CONTRACT - 2,979 2,979 - -100.00% 81 - CONTRACT SERVICES Total 2,157 17,528 17,528 14,549 -17.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 7,805 7,500 7,500 8,000 6.67% 831003 - UTILITIES NATURAL GAS 1,325 1,201 1,201 1,458 21.40% 831004 - UTILITIES ELECTRICITY 23,759 22,000 22,000 27,323 24.20% 191 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 831005 - UTILITIES WATER 23,933 18,500 18,500 25,000 35.14% 83 - UTILITIES Total 56,823 49,201 49,201 61,781 25.57% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 11,237 13,039 13,056 14,814 13.61% 841015 - SPECIAL DEPT SUPPLIES NOC 614 3,324 3,324 3,324 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 194 3,400 3,400 3,400 0.00% 84 - SUPPLIES & MATERIALS Total 12,046 19,763 19,780 21,538 8.98% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 4,164 7,500 7,500 7,500 0.00% 851013 - PRINTER MAINT/SUPPLIES - 1,535 1,535 - -100.00% 851072 - SEWER FEES: FIXED + USE 2,705 - - 2,800 85 - MAINTENANCE & REPAIR Total 6,869 9,035 9,035 10,300 14.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,850 1,312 1,312 1,812 38.11% 861003 - TRAINING 3,419 5,461 5,461 7,598 39.13% 86 - TRAVEL & TRAINING Total 5,269 6,773 6,773 9,410 38.93% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,540 3,500 3,500 3,500 0.00% 871004 - PUBLICATIONS & DUES NOC 2,795 2,705 2,705 2,705 0.00% 87 - GENERAL EXPENSES Total 4,335 6,205 6,205 6,205 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 19,000 19,000 19,000 23,095 21.55% 881003 - VEHICLE REPLACE ISF 10,387 16,418 16,418 17,595 7.17% 881004 - IT ISF OPERATING CHARGE 51,518 74,701 74,701 81,749 9.44% 881005 - IT ISF REPLACEMENT CHARGE 13,111 14,474 14,474 14,474 0.00% 881010 - WORKERS' COMP ISF MISC 28,212 9,430 9,430 22,004 133.35% 881012 - GENERAL LIABILITY INSURANCE 41,427 30,675 30,675 36,297 18.33% 881013 - UNINSURED CLAIMS CHARGE 50,020 - - - 881014 - ANNUAL OPEB CHARGE 80,098 68,757 68,757 69,319 0.82% 881015 - OTHER INSURANCE ISF RATES - 316 316 316 0.00% 88 - INTERNAL SVC CHARGE Total 293,773 233,770 233,770 264,849 13.29% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 11 3,050 3,449 3,050 0.00% 90 - CAPITAL EXPENDITURES Total 11 3,050 3,449 3,050 0.00% 0107010 - PROGRAM SUPPORT Total 2,414,496 2,510,009 2,586,652 2,534,827 0.99% 0107011 - FEE BASED CLASSES 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 2,699 11,701 11,701 8,701 -25.64% 811036 - CONTRACT RSS INSTRUCTORS 372,425 279,120 357,620 429,120 53.74% 81 - CONTRACT SERVICES Total 375,124 290,821 369,321 437,821 50.55% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC - 115 115 - -100.00% 841015 - SPECIAL DEPT SUPPLIES NOC 31,646 55,482 55,482 55,232 -0.45% 841046 - SPECIAL DEPT EXPENSE NOC 3,791 26,468 26,468 26,468 0.00% 84 - SUPPLIES & MATERIALS Total 35,438 82,065 82,065 81,700 -0.44% 192 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 851013 - PRINTER MAINT/SUPPLIES - 125 125 - -100.00% 851016 - MAINT & REPAIR BUILDING 10,938 10,000 10,000 10,000 0.00% 85 - MAINTENANCE & REPAIR Total 10,938 10,125 10,125 10,000 -1.23% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 1,500 1,500 1,500 0.00% 861003 - TRAINING 455 1,750 1,750 1,750 0.00% 86 - TRAVEL & TRAINING Total 455 3,250 3,250 3,250 0.00% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE - 750 750 - -100.00% 87 - GENERAL EXPENSES Total - 750 750 - -100.00% 88 - INTERNAL SVC CHARGE 881007 - RSS EQUIPMENT ISF 9,400 9,400 9,400 9,400 0.00%88 - INTERNAL SVC CHARGE Total 9,400 9,400 9,400 9,400 0.00% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - 1,000 1,000 1,000 0.00% 90 - CAPITAL EXPENDITURES Total - 1,000 1,000 1,000 0.00% 0107011 - FEE BASED CLASSES Total 431,354 397,411 475,911 543,171 36.68% 0107012 - ADULT SPORTS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 60,365 61,428 62,005 70,068 14.07% 70 - REGULAR SALARIES Total 60,365 61,428 62,005 70,068 14.07% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY - - - 1,800 71 - SPECIAL PAYS Total - - - 1,800 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 16,317 22,488 22,488 22,512 0.11% 722001 - PENSION EE NORMAL COST MISC 3,951 3,993 4,030 5,637 41.18% 723002 - PENSION ER NORMAL COST MISC 5,906 5,903 5,959 7,829 32.62% 724001 - PENSION EE CONTRIB MISC (7,895) (7,986) (7,826) (8,375) 4.88% 725001 - PENSION UAL REQUIRED MISC 14,786 14,117 14,004 14,117 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 5,829 4,471 7,286 4,471 0.00% 727003 - CELL PHONE STIPEND 926 960 960 960 0.00% 727012 - LIFE INSURANCE 95 105 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 18 20 20 20 0.00% 727016 - MEDICARE FRINGES 1,005 1,217 1,228 1,382 13.61% 727019 - SURVIVOR BENEFIT 58 - - - 728003 - COMPENSATED ABSENCES 2,474 2,150 2,150 2,452 14.07% 72 - BENEFITS Total 43,469 47,438 50,405 51,110 7.74% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 81 - CONTRACT SERVICES 193 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 811008 - SERVICES PROFESSIONAL 3,000 3,000 3,000 20,650 588.33% 811036 - CONTRACT RSS INSTRUCTORS 83,867 124,875 124,875 124,875 0.00% 811050 - TENNIS CONTRACT INSTRUCTORS 103,636 65,983 103,983 112,983 71.23% 81 - CONTRACT SERVICES Total 190,503 193,858 231,858 258,508 33.35% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 21,381 22,300 22,300 1,000 -95.52% 84 - SUPPLIES & MATERIALS Total 21,381 22,300 22,300 1,000 -95.52% 85 - MAINTENANCE & REPAIR 851037 - MAINT & REPAIR NOC 17,767 22,040 22,040 - -100.00%85 - MAINTENANCE & REPAIR Total 17,767 22,040 22,040 - -100.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 1,285 375 375 - -100.00% 86 - TRAVEL & TRAINING Total 1,285 375 375 - -100.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 4,563 6,330 6,330 6,872 8.57% 881005 - IT ISF REPLACEMENT CHARGE 1,009 1,113 1,113 1,113 0.00% 881010 - WORKERS' COMP ISF MISC 1,560 715 715 1,369 91.41% 881012 - GENERAL LIABILITY INSURANCE 2,290 1,144 1,144 1,303 13.86% 881013 - UNINSURED CLAIMS CHARGE 2,765 - - - 881014 - ANNUAL OPEB CHARGE 4,101 3,199 3,199 3,679 15.03% 88 - INTERNAL SVC CHARGE Total 16,289 12,501 12,501 14,336 14.68% 0107012 - ADULT SPORTS Total 353,059 359,939 401,484 396,822 10.25% 0107013 - YOUTH SPORTS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 4,000 4,000 4,000 7,350 83.75% 811036 - CONTRACT RSS INSTRUCTORS 2,356 3,350 3,350 - -100.00% 81 - CONTRACT SERVICES Total 6,356 7,350 7,350 7,350 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 7,754 13,033 13,033 13,033 0.00%84 - SUPPLIES & MATERIALS Total 7,754 13,033 13,033 13,033 0.00% 85 - MAINTENANCE & REPAIR 851037 - MAINT & REPAIR NOC 12,378 20,000 20,000 - -100.00% 85 - MAINTENANCE & REPAIR Total 12,378 20,000 20,000 - -100.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 455 375 375 - -100.00% 86 - TRAVEL & TRAINING Total 455 375 375 - -100.00% 0107013 - YOUTH SPORTS Total 26,943 40,758 40,758 20,383 -49.99% 0107014 - YOUTH PROGRAMS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 76,985 81,579 82,346 64,274 -21.21% 711003 - SALARIES PART TIME 295,970 340,702 343,905 402,399 18.11% 70 - REGULAR SALARIES Total 372,955 422,281 426,251 466,673 10.51% 194 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,085 900 900 1,800 100.00% 71 - SPECIAL PAYS Total 1,085 900 900 1,800 100.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,517 22,488 22,488 22,512 0.11% 721002 - CAFETERIA ALLOWANCE PT 3,920 - - - 722001 - PENSION EE NORMAL COST MISC 13,007 5,303 5,352 5,188 -2.15% 723002 - PENSION ER NORMAL COST MISC 17,750 7,840 7,913 7,206 -8.08% 723004 - RETIREMENT PART TIME/TEMP 7,254 12,776 12,896 15,090 18.11% 724001 - PENSION EE CONTRIB MISC (25,780) (10,605) (10,393) (7,709) -27.31% 725001 - PENSION UAL REQUIRED MISC 46,707 18,748 18,598 18,748 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 18,409 5,938 9,676 5,938 0.00% 727003 - CELL PHONE STIPEND 963 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,205 1,256 1,256 900 -28.34% 727012 - LIFE INSURANCE 105 105 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 20 20 20 20 0.00% 727015 - UNEMPLOYMENT EXPENSE 1,141 - - - 727016 - MEDICARE FRINGES 5,499 6,449 6,510 7,133 10.61% 727019 - SURVIVOR BENEFIT 404 - - - 728003 - COMPENSATED ABSENCES 2,608 2,855 2,855 2,250 -21.21% 72 - BENEFITS Total 115,728 74,132 78,238 78,341 5.68% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 67 - - - 74 - OTHER PAYS Total 67 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 17,668 44,529 44,529 44,529 0.00% 81 - CONTRACT SERVICES Total 17,668 44,529 44,529 44,529 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 1,981 3,000 3,000 3,000 0.00% 83 - UTILITIES Total 1,981 3,000 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 42,612 34,512 34,512 34,512 0.00% 84 - SUPPLIES & MATERIALS Total 42,612 34,512 34,512 34,512 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 621 1,000 1,000 1,000 0.00% 86 - TRAVEL & TRAINING Total 621 1,000 1,000 1,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 41,579 60,229 60,229 65,900 9.42% 881005 - IT ISF REPLACEMENT CHARGE 10,549 11,646 11,646 11,646 0.00% 881010 - WORKERS' COMP ISF MISC 1,644 7,307 7,307 10,717 46.66% 881012 - GENERAL LIABILITY INSURANCE 2,415 5,310 5,310 5,951 12.06% 881013 - UNINSURED CLAIMS CHARGE 2,916 - - - 881014 - ANNUAL OPEB CHARGE 4,689 4,248 4,248 3,375 -20.55% 195 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE Total 63,793 88,741 88,741 97,590 9.97% 0107014 - YOUTH PROGRAMS Total 618,510 669,095 677,171 727,445 8.72% 0107015 - PRESCHOOL PROGRAMS 70 - REGULAR SALARIES 711003 - SALARIES PART TIME 51,536 65,862 66,481 68,922 4.65% 70 - REGULAR SALARIES Total 51,536 65,862 66,481 68,922 4.65% 72 - BENEFITS 722001 - PENSION EE NORMAL COST MISC 981 2,580 2,605 2,580 0.00% 723002 - PENSION ER NORMAL COST MISC 2,706 3,815 3,851 3,815 0.00% 723004 - RETIREMENT PART TIME/TEMP 967 2,470 2,493 2,585 4.65% 724001 - PENSION EE CONTRIB MISC (1,962) (5,161) (5,060) (5,161) 0.00% 725001 - PENSION UAL REQUIRED MISC 13,976 9,123 9,050 9,123 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 5,509 2,889 4,708 2,889 0.00% 727016 - MEDICARE FRINGES 761 955 964 999 4.65% 727019 - SURVIVOR BENEFIT 58 - - - 72 - BENEFITS Total 22,996 16,672 18,611 16,831 0.95% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 2,661 1,500 1,500 3,500 133.33% 81 - CONTRACT SERVICES Total 2,661 1,500 1,500 3,500 133.33% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 7,407 6,903 6,903 6,903 0.00% 84 - SUPPLIES & MATERIALS Total 7,407 6,903 6,903 6,903 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING - 800 800 800 0.00% 86 - TRAVEL & TRAINING Total - 800 800 800 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 7,341 10,375 10,375 11,302 8.94% 881005 - IT ISF REPLACEMENT CHARGE 1,725 1,904 1,904 1,904 0.00% 881010 - WORKERS' COMP ISF MISC - 1,193 1,193 1,759 47.41% 881012 - GENERAL LIABILITY INSURANCE - 816 816 988 21.07% 88 - INTERNAL SVC CHARGE Total 9,066 14,288 14,288 15,953 11.65% 0107015 - PRESCHOOL PROGRAMS Total 93,666 106,025 108,583 112,908 6.49% 0107016 - NATURAL RESOURCES70 - REGULAR SALARIES 711003 - SALARIES PART TIME 78,451 120,681 121,816 71,556 -40.71% 70 - REGULAR SALARIES Total 78,451 120,681 121,816 71,556 -40.71% 72 - BENEFITS 722001 - PENSION EE NORMAL COST MISC 3,360 4,091 4,130 4,091 0.00% 723002 - PENSION ER NORMAL COST MISC 5,095 6,049 6,106 6,049 0.00% 723004 - RETIREMENT PART TIME/TEMP 989 4,526 4,568 2,683 -40.71% 724001 - PENSION EE CONTRIB MISC (6,741) (8,183) (8,024) (8,183) 0.00% 725001 - PENSION UAL REQUIRED MISC 18,221 14,465 14,350 14,465 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 7,183 4,581 7,466 4,581 0.00% 727003 - CELL PHONE STIPEND - 960 960 960 0.00% 196 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 727004 - RHS $2.50 CONTRIBUTION - 1,560 1,560 1,560 0.00% 727016 - MEDICARE FRINGES 1,152 1,750 1,766 1,038 -40.71% 727019 - SURVIVOR BENEFIT 58 - - - 72 - BENEFITS Total 29,316 29,799 32,882 27,245 -8.57% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - 20,611 20,611 6,611 -67.92% 811027 - SERVICES CITY PRINT CONTRACT - 183 183 - -100.00% 81 - CONTRACT SERVICES Total - 20,794 20,794 6,611 -68.21% 83 - UTILITIES 831001 - TELECOMM DATALINES 684 800 800 800 0.00% 83 - UTILITIES Total 684 800 800 800 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 5,121 5,026 5,026 5,209 3.64% 841076 - BACK BAY SCIENCE CENTER M&O EX - 800 800 800 0.00%84 - SUPPLIES & MATERIALS Total 5,121 5,826 5,826 6,009 3.14% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - 1,000 1,000 - -100.00% 85 - MAINTENANCE & REPAIR Total - 1,000 1,000 - -100.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 500 500 - -100.00% 861003 - TRAINING 39 1,000 1,000 400 -60.00% 86 - TRAVEL & TRAINING Total 39 1,500 1,500 400 -73.33% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 10,354 14,762 14,762 16,107 9.11% 881005 - IT ISF REPLACEMENT CHARGE 2,501 2,761 2,761 2,761 0.00% 881010 - WORKERS' COMP ISF MISC - 1,740 1,740 2,724 56.58% 881012 - GENERAL LIABILITY INSURANCE - 1,530 1,530 1,801 17.73% 881014 - ANNUAL OPEB CHARGE 73 - - - 88 - INTERNAL SVC CHARGE Total 12,929 20,792 20,792 23,393 12.51% 0107016 - NATURAL RESOURCES Total 126,540 201,193 205,410 136,013 -32.40% 0107017 - SPECIAL EVENTS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 44,290 30,075 30,075 40,075 33.25% 81 - CONTRACT SERVICES Total 44,290 30,075 30,075 40,075 33.25% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 31,179 25,525 25,525 25,525 0.00% 84 - SUPPLIES & MATERIALS Total 31,179 25,525 25,525 25,525 0.00% 0107017 - SPECIAL EVENTS Total 75,469 55,600 55,600 65,600 17.99% 0107018 - PARK PATROL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 67,619 136,680 137,965 132,358 -3.16% 711003 - SALARIES PART TIME 82,811 108,243 109,260 122,369 13.05% 70 - REGULAR SALARIES Total 150,430 244,923 247,225 254,728 4.00% 197 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 262 - - - 712006 - BILINGUAL PAY 602 900 900 900 0.00% 71 - SPECIAL PAYS Total 863 900 900 900 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 23,506 44,976 44,976 45,024 0.11% 722001 - PENSION EE NORMAL COST MISC 7,558 11,717 11,828 10,245 -12.57% 723002 - PENSION ER NORMAL COST MISC 11,351 11,386 11,493 14,229 24.97% 723004 - RETIREMENT PART TIME/TEMP 1,179 4,059 4,097 4,589 13.05% 724001 - PENSION EE CONTRIB MISC (15,082) (17,768) (17,412) (15,221) -14.34% 725001 - PENSION UAL REQUIRED MISC 54,821 31,410 31,161 31,410 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 21,608 9,948 16,212 9,948 0.00% 727004 - RHS $2.50 CONTRIBUTION 7,151 3,396 3,396 1,360 -59.95% 727012 - LIFE INSURANCE 114 210 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 21 40 40 40 0.00% 727016 - MEDICARE FRINGES 2,483 4,204 4,243 4,346 3.40% 727019 - SURVIVOR BENEFIT 173 - - - 728003 - COMPENSATED ABSENCES 4,701 4,784 4,784 4,633 -3.16% 72 - BENEFITS Total 119,586 108,362 115,026 110,812 2.26% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 185 2,290 2,290 2,290 0.00% 84 - SUPPLIES & MATERIALS Total 185 2,290 2,290 2,290 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING - 1,000 1,000 1,000 0.00% 86 - TRAVEL & TRAINING Total - 1,000 1,000 1,000 0.00% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 1,226 2,500 2,500 3,500 40.00%87 - GENERAL EXPENSES Total 1,226 2,500 2,500 3,500 40.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 12,500 16,500 16,500 9,724 -41.07% 881003 - VEHICLE REPLACE ISF 14,458 17,055 17,055 7,481 -56.14% 881004 - IT ISF OPERATING CHARGE 16,889 24,277 24,277 26,527 9.27% 881005 - IT ISF REPLACEMENT CHARGE 4,185 4,621 4,621 4,621 0.00% 881010 - WORKERS' COMP ISF MISC 2,964 2,942 2,942 5,133 74.45% 881012 - GENERAL LIABILITY INSURANCE 4,353 12,340 12,340 12,553 1.73% 881013 - UNINSURED CLAIMS CHARGE 5,256 - - - 881014 - ANNUAL OPEB CHARGE 8,603 7,117 7,117 7,570 6.37% 881015 - OTHER INSURANCE ISF RATES - 748 748 748 0.00% 88 - INTERNAL SVC CHARGE Total 69,208 85,600 85,600 74,358 -13.13% 0107018 - PARK PATROL Total 343,499 445,575 454,542 447,588 0.45% 0107019 - AQUATICS 70 - REGULAR SALARIES 198 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 711003 - SALARIES PART TIME 178,652 202,194 204,095 228,383 12.95% 70 - REGULAR SALARIES Total 178,652 202,194 204,095 228,383 12.95% 72 - BENEFITS 722001 - PENSION EE NORMAL COST MISC 2,976 13,143 13,143 13,143 0.00% 723002 - PENSION ER NORMAL COST MISC 4,090 19,431 19,431 19,431 0.00% 723004 - RETIREMENT PART TIME/TEMP 5,135 7,582 7,654 8,564 12.95% 724001 - PENSION EE CONTRIB MISC (6,566) (26,285) (26,285) (26,285) 0.00% 727015 - UNEMPLOYMENT EXPENSE (615) - - - 727016 - MEDICARE FRINGES 2,668 2,932 2,959 3,312 12.95% 727019 - SURVIVOR BENEFIT 289 - - - 72 - BENEFITS Total 7,977 16,802 16,901 18,164 8.11% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 180 - - - 74 - OTHER PAYS Total 180 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 6,304 12,750 12,750 10,750 -15.69% 81 - CONTRACT SERVICES Total 6,304 12,750 12,750 10,750 -15.69% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 3,264 3,500 3,500 3,500 0.00% 83 - UTILITIES Total 3,264 3,500 3,500 3,500 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 9,626 15,402 15,402 17,402 12.99% 84 - SUPPLIES & MATERIALS Total 9,626 15,402 15,402 17,402 12.99% 86 - TRAVEL & TRAINING 861003 - TRAINING 50 1,000 1,000 1,000 0.00% 86 - TRAVEL & TRAINING Total 50 1,000 1,000 1,000 0.00% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 5,386 7,000 7,000 7,000 0.00% 87 - GENERAL EXPENSES Total 5,386 7,000 7,000 7,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 20,254 29,177 29,177 31,893 9.31% 881005 - IT ISF REPLACEMENT CHARGE 5,053 5,578 5,578 5,578 0.00% 881010 - WORKERS' COMP ISF MISC - 3,489 3,489 5,025 44.02% 881012 - GENERAL LIABILITY INSURANCE - 2,133 2,133 2,621 22.84%88 - INTERNAL SVC CHARGE Total 25,306 40,378 40,378 45,118 11.74% 0107019 - AQUATICS Total 236,745 299,026 301,026 331,317 10.80% 0107020 - NEWPORT COAST COMMUNITY CENTER 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 134,488 151,482 152,906 142,901 -5.66% 711003 - SALARIES PART TIME 113,920 135,205 136,476 161,659 19.57% 70 - REGULAR SALARIES Total 248,408 286,687 289,381 304,560 6.23% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 39,905 44,976 44,976 45,024 0.11% 199 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 721002 - CAFETERIA ALLOWANCE PT 4,861 - - - 722001 - PENSION EE NORMAL COST MISC 20,027 21,007 21,205 19,432 -7.50% 723002 - PENSION ER NORMAL COST MISC 15,050 14,495 14,632 17,516 20.84% 723004 - RETIREMENT PART TIME/TEMP 1,857 3,191 3,221 3,963 24.22% 724001 - PENSION EE CONTRIB MISC (25,173) (26,209) (25,662) (22,980) -12.32% 725001 - PENSION UAL REQUIRED MISC 64,033 46,331 45,962 46,331 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 25,239 14,674 23,912 14,674 0.00% 727003 - CELL PHONE STIPEND 1,381 1,500 1,500 960 -36.00% 727004 - RHS $2.50 CONTRIBUTION 1,476 1,490 1,490 1,412 -5.23% 727012 - LIFE INSURANCE 193 210 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 36 40 40 40 0.00% 727015 - UNEMPLOYMENT EXPENSE 13 - - - 727016 - MEDICARE FRINGES 4,027 4,809 4,854 5,083 5.69% 727019 - SURVIVOR BENEFIT 115 - - - 727020 - DEFERRED COMP CITY CONTRIB 232 300 300 300 0.00% 728003 - COMPENSATED ABSENCES 5,205 5,302 5,302 5,002 -5.66% 72 - BENEFITS Total 158,475 132,116 141,942 136,967 3.67% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 73 - LUMP SUM PAYS Total 4,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 480 480 480 0.00% 74 - OTHER PAYS Total - 480 480 480 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 15,219 17,950 21,582 17,950 0.00% 811012 - SERVICES JANITORIAL 24,624 25,099 25,099 25,099 0.00% 811036 - CONTRACT RSS INSTRUCTORS 272,565 275,062 275,062 325,062 18.18% 81 - CONTRACT SERVICES Total 312,408 318,111 321,743 368,111 15.72% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 1,801 1,500 1,500 1,981 32.07% 831004 - UTILITIES ELECTRICITY 37,491 40,000 40,000 43,115 7.79% 831005 - UTILITIES WATER 2,163 3,519 3,519 3,519 0.00%83 - UTILITIES Total 41,455 45,019 45,019 48,615 7.99% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,348 3,410 3,410 3,410 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 15,217 14,616 14,616 14,616 0.00% 84 - SUPPLIES & MATERIALS Total 17,565 18,026 18,026 18,026 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 2,626 3,500 3,500 3,500 0.00% 851007 - AUTOMOTIVE FUEL/WASH 825 1,750 1,750 1,750 0.00% 851010 - MAINT & REPAIR EQUIPMENT 503 1,000 1,000 - -100.00% 851016 - MAINT & REPAIR BUILDING 16,533 22,600 22,600 22,600 0.00% 851066 - SEWER USE FEE/PROP TAX 4,864 4,751 4,751 5,000 5.24% 85 - MAINTENANCE & REPAIR Total 25,352 33,601 33,601 32,850 -2.24% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 1,000 1,000 250 -75.00% 861003 - TRAINING - 1,125 1,125 563 -49.96% 200 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING Total - 2,125 2,125 813 -61.74% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 1,481 1,004 1,004 1,004 0.00% 87 - GENERAL EXPENSES Total 1,481 1,004 1,004 1,004 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 4,000 4,000 - -100.00% 881003 - VEHICLE REPLACE ISF 3 237 237 - -100.00% 881004 - IT ISF OPERATING CHARGE 21,506 31,000 31,000 33,890 9.32% 881005 - IT ISF REPLACEMENT CHARGE 5,376 5,934 5,934 5,934 0.00% 881007 - RSS EQUIPMENT ISF 10,097 10,097 10,097 10,097 0.00% 881010 - WORKERS' COMP ISF MISC 3,282 5,108 5,108 7,878 54.24% 881012 - GENERAL LIABILITY INSURANCE 4,819 6,396 6,396 7,096 10.94% 881013 - UNINSURED CLAIMS CHARGE 5,818 - - - 881014 - ANNUAL OPEB CHARGE 9,261 7,888 7,888 7,503 -4.87% 881015 - OTHER INSURANCE ISF RATES - 63 63 63 0.00%88 - INTERNAL SVC CHARGE Total 64,161 70,724 70,724 72,462 2.46% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT - 1,469 1,469 - -100.00% 911024 - EQUIPMENT N.O.C.- 4,976 4,976 6,835 37.35% 911039 - OFFICE FURNITURE/FIXTURES - 389 389 - -100.00% 90 - CAPITAL EXPENDITURES Total - 6,835 6,835 6,835 0.00% 0107020 - NEWPORT COAST COMMUNITY CENTER Total 873,306 914,727 930,879 990,722 8.31% 0107021 - COMMUNITY YOUTH CENTER 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 66,052 82,634 83,411 61,612 -25.44% 711003 - SALARIES PART TIME 58,708 71,307 71,978 70,366 -1.32% 70 - REGULAR SALARIES Total 124,760 153,942 155,389 131,978 -14.27% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 344 900 900 900 0.00% 71 - SPECIAL PAYS Total 344 900 900 900 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 19,118 22,488 22,488 22,512 0.11% 721002 - CAFETERIA ALLOWANCE PT 2,679 - - - 722001 - PENSION EE NORMAL COST MISC 6,713 7,886 7,960 4,843 -38.58% 723002 - PENSION ER NORMAL COST MISC 10,887 11,659 11,768 6,727 -42.31% 723004 - RETIREMENT PART TIME/TEMP 521 2,674 2,699 2,639 -1.32% 724001 - PENSION EE CONTRIB MISC (13,133) (15,771) (15,458) (7,196) -54.37% 725001 - PENSION UAL REQUIRED MISC 30,330 27,880 27,658 27,880 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 11,954 8,830 14,390 8,830 0.00% 727003 - CELL PHONE STIPEND 818 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 892 1,126 1,126 1,126 0.00% 727012 - LIFE INSURANCE 88 105 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 16 20 20 20 0.00% 727016 - MEDICARE FRINGES 2,037 2,558 2,582 2,254 -11.89% 727019 - SURVIVOR BENEFIT 58 - - - 728003 - COMPENSATED ABSENCES 2,708 2,892 2,892 2,156 -25.44% 72 - BENEFITS Total 75,686 73,307 79,190 72,856 -0.61% 201 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,000 - - - 73 - LUMP SUM PAYS Total 2,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 2,335 - - - 74 - OTHER PAYS Total 2,335 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,089 1,600 1,600 3,600 125.00% 811012 - SERVICES JANITORIAL 17,448 20,087 24,569 20,087 0.00% 811036 - CONTRACT RSS INSTRUCTORS 116,152 89,570 146,570 119,570 33.49% 81 - CONTRACT SERVICES Total 136,689 111,257 172,739 143,257 28.76% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 188 194 194 207 6.70% 831004 - UTILITIES ELECTRICITY 12,676 12,000 12,000 14,578 21.48% 83 - UTILITIES Total 12,864 12,194 12,194 14,785 21.25% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 611 1,000 1,000 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 6,465 5,000 5,000 5,125 2.50% 84 - SUPPLIES & MATERIALS Total 7,076 6,000 6,000 6,125 2.08% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 158 150 150 150 0.00% 851013 - PRINTER MAINT/SUPPLIES - 125 125 - -100.00% 851037 - MAINT & REPAIR NOC 521 1,000 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR Total 679 1,275 1,275 1,150 -9.80% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,260 750 750 750 0.00% 861003 - TRAINING 455 562 562 562 0.00% 86 - TRAVEL & TRAINING Total 1,715 1,312 1,312 1,312 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 13,000 9,000 9,000 15,802 75.58% 881003 - VEHICLE REPLACE ISF 3,868 4,514 4,514 4,548 0.75%881004 - IT ISF OPERATING CHARGE 11,176 15,959 15,959 17,417 9.14%881005 - IT ISF REPLACEMENT CHARGE 2,713 2,995 2,995 2,995 0.00% 881007 - RSS EQUIPMENT ISF 639 639 639 639 0.00%881010 - WORKERS' COMP ISF MISC 1,708 1,898 1,898 3,319 74.91% 881012 - GENERAL LIABILITY INSURANCE 2,508 6,359 6,359 6,888 8.32%881013 - UNINSURED CLAIMS CHARGE 3,028 - - - 881014 - ANNUAL OPEB CHARGE 4,492 4,303 4,303 3,235 -24.81%881015 - OTHER INSURANCE ISF RATES - 126 126 126 0.00%88 - INTERNAL SVC CHARGE Total 43,131 45,792 45,792 54,969 20.04% 0107021 - COMMUNITY YOUTH CENTER Total 407,278 405,978 474,791 427,332 5.26% 0107022 - CIVIC CENTER RENTALS70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS - - - 71,193 202 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 711003 - SALARIES PART TIME 27,872 38,588 38,951 37,999 -1.53%70 - REGULAR SALARIES Total 27,872 38,588 38,951 109,191 182.97% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY - - - 1,800 71 - SPECIAL PAYS Total - - - 1,800 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT - - - 22,512 722001 - PENSION EE NORMAL COST MISC 740 2,508 2,508 7,923 215.89%723002 - PENSION ER NORMAL COST MISC 1,217 3,708 3,708 11,004 196.75% 723004 - RETIREMENT PART TIME/TEMP 580 1,447 1,461 323 -77.65%724001 - PENSION EE CONTRIB MISC (1,627) (5,016) (5,016) (11,772) 134.67% 727012 - LIFE INSURANCE - - - 105 727013 - EMP ASSISTANCE PROGRAM - - - 20 727016 - MEDICARE FRINGES 413 560 565 1,936 245.98%728003 - COMPENSATED ABSENCES - - - 2,492 72 - BENEFITS Total 1,322 3,207 3,226 34,543 977.24% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 4,944 5,250 5,250 6,750 28.57% 81 - CONTRACT SERVICES Total 4,944 5,250 5,250 6,750 28.57% 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 185 - - 1,000 84 - SUPPLIES & MATERIALS Total 185 - - 1,000 85 - MAINTENANCE & REPAIR851016 - MAINT & REPAIR BUILDING 2,434 1,000 1,000 1,500 50.00% 85 - MAINTENANCE & REPAIR Total 2,434 1,000 1,000 1,500 50.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 4,211 5,817 5,817 6,310 8.48% 881005 - IT ISF REPLACEMENT CHARGE 918 1,013 1,013 1,013 0.00%881007 - RSS EQUIPMENT ISF 8,294 8,294 8,294 8,294 0.00% 881010 - WORKERS' COMP ISF MISC - 633 633 924 45.95%881012 - GENERAL LIABILITY INSURANCE - 364 364 500 37.58% 88 - INTERNAL SVC CHARGE Total 13,423 16,121 16,121 17,042 5.71% 0107022 - CIVIC CENTER RENTALS Total 50,180 64,165 64,547 171,826 167.79% 0107023 - MARINA PARK 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 164,707 179,647 181,335 188,175 4.75%711003 - SALARIES PART TIME 264,146 242,702 244,983 292,672 20.59%70 - REGULAR SALARIES Total 428,853 422,349 426,319 480,847 13.85% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 53,028 67,464 67,464 67,536 0.11%721002 - CAFETERIA ALLOWANCE PT 7,822 7,800 7,800 7,800 0.00%722001 - PENSION EE NORMAL COST MISC 21,898 20,614 20,808 18,873 -8.44% 723002 - PENSION ER NORMAL COST MISC 33,260 30,477 30,764 26,213 -13.99%723004 - RETIREMENT PART TIME/TEMP 3,440 7,885 7,959 8,924 13.17% 724001 - PENSION EE CONTRIB MISC (44,393) (41,228) (40,387) (28,042) -31.98%725001 - PENSION UAL REQUIRED MISC 48,510 72,882 72,302 72,882 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 19,120 23,083 37,616 23,083 0.00% 203 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 727003 - CELL PHONE STIPEND 963 960 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 1,566 2,528 2,528 2,570 1.66%727012 - LIFE INSURANCE 263 315 315 315 0.00% 727013 - EMP ASSISTANCE PROGRAM 57 60 60 60 0.00%727015 - UNEMPLOYMENT EXPENSE 45 - - - 727016 - MEDICARE FRINGES 6,654 7,102 7,169 7,965 12.15%727019 - SURVIVOR BENEFIT 577 - - - 727020 - DEFERRED COMP CITY CONTRIB 299 300 300 300 -0.01%728003 - COMPENSATED ABSENCES 6,576 6,288 6,288 6,586 4.75% 72 - BENEFITS Total 159,685 206,530 221,945 216,026 4.60% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 6,000 - - - 73 - LUMP SUM PAYS Total 6,000 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 282 - - - 74 - OTHER PAYS Total 282 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 26,934 37,055 43,842 37,055 0.00%811012 - SERVICES JANITORIAL 63,001 51,438 51,438 57,438 11.66% 811036 - CONTRACT RSS INSTRUCTORS 31,499 29,514 35,014 99,514 237.18%811046 - TIDELANDS INSTRUCT PYMTS 345,138 193,130 348,130 348,130 80.26% 811051 - SURF CONTRACT INSTRUCTORS 791,782 414,462 804,462 874,462 110.99%81 - CONTRACT SERVICES Total 1,258,354 725,599 1,282,887 1,416,599 95.23% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 781 800 800 800 0.00%831003 - UTILITIES NATURAL GAS 1,205 1,000 1,000 1,325 32.50% 831004 - UTILITIES ELECTRICITY 66,174 51,000 51,000 76,101 49.22%831005 - UTILITIES WATER 9,920 8,001 8,001 10,000 24.98% 83 - UTILITIES Total 78,080 60,801 60,801 88,226 45.11% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 1,766 3,155 3,155 3,155 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 29,541 30,530 30,530 30,530 0.00%841046 - SPECIAL DEPT EXPENSE NOC 4,245 2,400 2,400 2,400 0.00% 84 - SUPPLIES & MATERIALS Total 35,552 36,085 36,085 36,085 0.00% 85 - MAINTENANCE & REPAIR841014 - SUPPLIES JANITORIAL NOC 17,345 17,950 17,950 17,950 0.00% 851007 - AUTOMOTIVE FUEL/WASH 565 800 800 800 0.00%851010 - MAINT & REPAIR EQUIPMENT 6,592 5,000 5,000 6,500 30.00% 851016 - MAINT & REPAIR BUILDING 34,538 34,900 34,900 34,900 0.00%85 - MAINTENANCE & REPAIR Total 59,039 58,650 58,650 60,150 2.56% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,428 2,320 2,320 2,320 0.00%861003 - TRAINING 1,682 3,650 3,650 3,650 0.00% 86 - TRAVEL & TRAINING Total 4,109 5,970 5,970 5,970 0.00% 87 - GENERAL EXPENSES871004 - PUBLICATIONS & DUES NOC 1,745 2,660 2,660 2,660 0.00% 871006 - UNIFORM EXPENSE 4,849 3,664 3,664 3,664 0.00%87 - GENERAL EXPENSES Total 6,594 6,324 6,324 6,324 0.00% 204 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 4,000 4,000 4,000 4,862 21.55% 881003 - VEHICLE REPLACE ISF 2,851 3,805 3,805 3,380 -11.15%881004 - IT ISF OPERATING CHARGE 33,988 49,176 49,176 53,795 9.39% 881005 - IT ISF REPLACEMENT CHARGE 8,593 9,486 9,486 9,486 0.00%881007 - RSS EQUIPMENT ISF 40,804 40,804 40,804 40,804 0.00% 881010 - WORKERS' COMP ISF MISC 4,146 8,786 8,786 13,076 48.83%881012 - GENERAL LIABILITY INSURANCE 6,089 7,944 7,944 9,604 20.90% 881013 - UNINSURED CLAIMS CHARGE 7,352 - - - 881014 - ANNUAL OPEB CHARGE 12,044 9,354 9,354 9,881 5.63%881015 - OTHER INSURANCE ISF RATES - 63 63 63 0.00%88 - INTERNAL SVC CHARGE Total 119,866 133,417 133,417 144,952 8.65% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - 1,995 1,995 1,995 0.00%911024 - EQUIPMENT N.O.C.61,330 16,600 56,600 16,600 0.00% 90 - CAPITAL EXPENDITURES Total 61,330 18,595 58,595 18,595 0.00% 0107023 - MARINA PARK Total 2,217,744 1,674,321 2,290,993 2,473,774 47.75% 0107024 - FACILITY MAINT & OPERATIONS 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 136,845 141,358 142,686 151,619 7.26%711003 - SALARIES PART TIME 70 22,236 22,445 22,526 1.31% 70 - REGULAR SALARIES Total 136,915 163,593 165,131 174,145 6.45% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 45,033 44,976 44,976 45,024 0.11%722001 - PENSION EE NORMAL COST MISC 9,556 9,895 9,988 11,884 20.10%723002 - PENSION ER NORMAL COST MISC 13,407 13,584 13,712 16,505 21.50% 723004 - RETIREMENT PART TIME/TEMP 3 834 842 845 1.31%724001 - PENSION EE CONTRIB MISC (17,815) (18,376) (17,955) (17,657) -3.92% 725001 - PENSION UAL REQUIRED MISC 29,303 32,485 32,227 32,485 0.00%725003 - PENSION UAL DISCRETIONARY MISC 11,550 10,289 16,766 10,289 0.00% 727003 - CELL PHONE STIPEND 1,926 1,920 1,920 1,920 0.00%727004 - RHS $2.50 CONTRIBUTION 1,927 1,880 1,880 1,802 -4.15% 727012 - LIFE INSURANCE 208 210 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 39 40 40 40 0.00%727016 - MEDICARE FRINGES 2,397 3,024 3,053 3,206 6.00% 727019 - SURVIVOR BENEFIT 115 - - - 727020 - DEFERRED COMP CITY CONTRIB - 600 600 600 0.00% 728003 - COMPENSATED ABSENCES 4,754 4,948 4,948 5,307 7.26%72 - BENEFITS Total 102,405 106,309 113,206 112,460 5.79% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 73 - LUMP SUM PAYS Total 4,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 2,400 2,400 2,400 0.00%74 - OTHER PAYS Total - 2,400 2,400 2,400 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - - - - 811008 - SERVICES PROFESSIONAL 25,982 27,895 32,044 68,745 146.44% 205 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 811012 - SERVICES JANITORIAL 47,820 89,218 94,363 89,218 0.00%81 - CONTRACT SERVICES Total 73,802 117,113 126,407 157,963 34.88% 83 - UTILITIES 831001 - TELECOMM DATALINES 2,984 3,000 3,000 3,000 0.00%831004 - UTILITIES ELECTRICITY - 9 9 9 0.00% 83 - UTILITIES Total 2,984 3,009 3,009 3,009 0.00% 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 14,440 11,948 11,948 11,948 0.00%84 - SUPPLIES & MATERIALS Total 14,440 11,948 11,948 11,948 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 11,226 10,078 10,078 10,078 0.00%851007 - AUTOMOTIVE FUEL/WASH 3,799 3,500 3,500 5,000 42.86%851010 - MAINT & REPAIR EQUIPMENT - 500 500 - -100.00% 851016 - MAINT & REPAIR BUILDING 61,469 50,838 50,838 50,838 0.00%851037 - MAINT & REPAIR NOC 29,999 27,737 27,737 27,737 0.00% 851066 - SEWER USE FEE/PROP TAX 8,889 5,850 5,850 9,000 53.85%85 - MAINTENANCE & REPAIR Total 115,381 98,503 98,503 102,653 4.21% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 6 502 502 502 0.00%87 - GENERAL EXPENSES Total 6 502 502 502 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 4,000 5,500 5,500 6,685 21.55%881003 - VEHICLE REPLACE ISF 2,997 5,743 5,743 5,703 -0.70% 881004 - IT ISF OPERATING CHARGE 8,476 12,027 12,027 13,112 9.02%881005 - IT ISF REPLACEMENT CHARGE 2,017 2,227 2,227 2,227 0.00% 881007 - RSS EQUIPMENT ISF 35,531 35,531 35,531 35,531 0.00%881008 - RSS INFRASTRUCTURE ISF 37,103 37,103 37,103 37,103 0.00% 881010 - WORKERS' COMP ISF MISC 2,998 4,118 4,118 7,025 70.60%881012 - GENERAL LIABILITY INSURANCE 4,402 6,563 6,563 7,416 12.99% 881013 - UNINSURED CLAIMS CHARGE 5,315 - - - 881014 - ANNUAL OPEB CHARGE 9,647 7,361 7,361 7,961 8.16%881015 - OTHER INSURANCE ISF RATES - 374 374 374 0.00%88 - INTERNAL SVC CHARGE Total 112,485 116,547 116,547 123,137 5.65% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.- 31,231 31,231 31,231 0.00%90 - CAPITAL EXPENDITURES Total - 31,231 31,231 31,231 0.00% 0107024 - FACILITY MAINT & OPERATIONS Total 562,417 651,156 668,885 719,449 10.49% 0107025 - 16TH STREET COMMUNITY CENTER81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - - 8,839 - 81 - CONTRACT SERVICES Total - - 8,839 - 0107025 - 16TH STREET COMMUNITY CENTER Total - - 8,839 - 0107026 - JUNIOR LIFEGUARD FACILITY70 - REGULAR SALARIES 711003 - SALARIES PART TIME - - - 17,267 70 - REGULAR SALARIES Total - - - 17,267 206 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS 723004 - RETIREMENT PART TIME/TEMP - - - 648 727016 - MEDICARE FRINGES - - - 250 72 - BENEFITS Total - - - 898 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL - - - 4,200 81 - CONTRACT SERVICES Total - - - 4,200 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC - - - 8,000 84 - SUPPLIES & MATERIALS Total - - - 8,000 85 - MAINTENANCE & REPAIR851016 - MAINT & REPAIR BUILDING - - - 1,000 85 - MAINTENANCE & REPAIR Total - - - 1,000 88 - INTERNAL SVC CHARGE 881010 - WORKERS' COMP ISF MISC - - - 318 88 - INTERNAL SVC CHARGE Total - - - 318 0107026 - JUNIOR LIFEGUARD FACILITY Total - - - 31,683 0107031 - OASIS70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 524,593 581,394 586,859 629,388 8.26% 711003 - SALARIES PART TIME 43,732 85,350 86,152 102,701 20.33%70 - REGULAR SALARIES Total 568,325 666,744 673,012 732,089 9.80% 71 - SPECIAL PAYS712006 - BILINGUAL PAY 2,203 1,800 1,800 3,600 100.00%71 - SPECIAL PAYS Total 2,203 1,800 1,800 3,600 100.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 86,808 166,411 166,411 180,096 8.22% 722001 - PENSION EE NORMAL COST MISC 55,791 53,622 54,126 59,437 10.84%723002 - PENSION ER NORMAL COST MISC 43,617 50,614 51,090 58,057 14.71% 723004 - RETIREMENT PART TIME/TEMP 376 3,201 3,231 3,851 20.33%724001 - PENSION EE CONTRIB MISC (81,980) (79,890) (78,279) (73,077) -8.53% 725001 - PENSION UAL REQUIRED MISC 155,791 141,227 140,104 141,227 0.00%725003 - PENSION UAL DISCRETIONARY MISC 61,404 44,729 72,890 44,729 0.00% 727003 - CELL PHONE STIPEND 2,620 3,420 3,420 2,460 -28.07%727004 - RHS $2.50 CONTRIBUTION 20,808 13,146 13,146 8,566 -34.84% 727012 - LIFE INSURANCE 636 840 840 840 0.00%727013 - EMP ASSISTANCE PROGRAM 122 140 140 160 14.29%727016 - MEDICARE FRINGES 8,426 12,081 12,194 13,315 10.21% 727019 - SURVIVOR BENEFIT 577 - - - 727020 - DEFERRED COMP CITY CONTRIB 301 300 300 300 -0.01% 728003 - COMPENSATED ABSENCES 19,646 20,349 20,349 22,029 8.25%72 - BENEFITS Total 374,941 430,189 459,961 461,990 7.39% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 12,800 - - - 73 - LUMP SUM PAYS Total 12,800 - - - 207 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 58 - - - 74 - OTHER PAYS Total 58 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 29,670 69,300 76,203 69,300 0.00%811012 - SERVICES JANITORIAL 49,030 56,500 56,500 56,500 0.00% 811027 - SERVICES CITY PRINT CONTRACT - 1,000 1,000 1,000 0.00%811036 - CONTRACT RSS INSTRUCTORS 266,014 374,509 275,009 399,509 6.68% 81 - CONTRACT SERVICES Total 344,714 501,309 408,712 526,309 4.99% 83 - UTILITIES831002 - UTILITIES TELEPHONE 1,310 1,200 1,200 1,400 16.67% 831003 - UTILITIES NATURAL GAS 3,728 3,200 3,200 4,101 28.16%831004 - UTILITIES ELECTRICITY 66,460 59,274 59,274 76,429 28.94% 831005 - UTILITIES WATER 15,137 13,518 13,518 16,000 18.36% 83 - UTILITIES Total 86,635 77,191 77,191 97,930 26.87% 84 - SUPPLIES & MATERIALS 841006 - OFFICE SUPPLY CITY PRINTING 18,189 20,000 20,000 20,000 0.00%841007 - SUPPLIES OFFICE NOC 4,959 6,000 6,208 6,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 14,805 28,326 28,326 28,326 0.00%841046 - SPECIAL DEPT EXPENSE NOC - 3,000 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS Total 37,954 57,326 57,534 57,326 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 6,434 14,800 14,800 8,800 -40.54%851007 - AUTOMOTIVE FUEL/WASH 3,478 2,600 2,600 2,600 0.00% 851016 - MAINT & REPAIR BUILDING 50,269 40,200 40,200 40,200 0.00% 851037 - MAINT & REPAIR NOC 1,111 2,000 2,000 2,000 0.00%851066 - SEWER USE FEE/PROP TAX 18,558 18,226 18,226 19,000 4.25%851072 - SEWER FEES: FIXED + USE 1,437 322 322 1,500 365.84%85 - MAINTENANCE & REPAIR Total 81,288 78,148 78,148 74,100 -5.18% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,697 3,000 3,000 3,000 0.00%861003 - TRAINING 2,438 3,000 3,000 3,000 0.00% 86 - TRAVEL & TRAINING Total 7,135 6,000 6,000 6,000 0.00% 87 - GENERAL EXPENSES871003 - POSTAGE/FREIGHT/EXPRESS NOC 93 500 500 500 0.00% 871004 - PUBLICATIONS & DUES NOC 1,295 800 800 1,300 62.50%871006 - UNIFORM EXPENSE 37 - - - 881003 - VEHICLE REPLACE ISF - 10,686 10,686 29,395 175.07%881004 - IT ISF OPERATING CHARGE 40,992 55,956 55,956 61,221 9.41% 881005 - IT ISF REPLACEMENT CHARGE 10,398 10,811 10,811 10,811 0.00%881010 - WORKERS' COMP ISF MISC 12,388 8,005 8,005 15,087 88.48% 881012 - GENERAL LIABILITY INSURANCE 18,190 15,037 15,037 17,305 15.08%881013 - UNINSURED CLAIMS CHARGE 21,963 - - - 881014 - ANNUAL OPEB CHARGE 35,338 27,678 27,678 33,048 19.40%881015 - OTHER INSURANCE ISF RATES - 126 126 126 0.00%88 - INTERNAL SVC CHARGE Total 173,983 172,015 172,015 213,510 24.12% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 2,343 2,000 2,000 2,000 0.00%911004 - COMPUTER EQUIPMENT - 1,500 1,500 1,500 0.00% 208 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 90 - CAPITAL EXPENDITURES Total 2,343 4,500 4,500 4,500 0.00% 0107031 - OASIS Total 1,693,806 1,996,522 1,940,172 2,179,155 9.15% 0107032 - OASIS FITNESS CENTER70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 73,269 77,928 78,660 87,258 11.97%711003 - SALARIES PART TIME 107,528 107,645 108,657 118,434 10.02% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 13,723 26,986 26,986 45,024 66.84% 722001 - PENSION EE NORMAL COST MISC 3,670 5,065 5,113 6,754 33.33%723002 - PENSION ER NORMAL COST MISC 10,924 7,489 7,559 9,380 25.26% 723004 - RETIREMENT PART TIME/TEMP 2,450 4,037 4,075 4,441 10.02%724001 - PENSION EE CONTRIB MISC (7,221) (10,131) (9,928) (10,035) -0.95% 725003 - PENSION UAL DISCRETIONARY MISC 8,800 5,672 9,243 5,672 0.00% 727003 - CELL PHONE STIPEND 818 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 887 1,152 1,152 1,152 0.00%727012 - LIFE INSURANCE 104 210 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 23 40 40 40 0.00% 727016 - MEDICARE FRINGES 2,756 3,082 3,111 3,635 17.95%727019 - SURVIVOR BENEFIT 58 - - - 728003 - COMPENSATED ABSENCES 2,811 2,727 2,727 3,054 11.97% 72 - BENEFITS Total 62,128 65,198 69,014 88,197 35.28% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 2,400 - - - 73 - LUMP SUM PAYS Total 2,400 - - - 81 - CONTRACT SERVICES 811036 - CONTRACT RSS INSTRUCTORS 77,063 173,918 143,918 243,918 40.25%81 - CONTRACT SERVICES Total 77,063 173,918 143,918 243,918 40.25% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 822 1,000 1,000 1,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 5,907 3,575 3,575 3,575 0.00%84 - SUPPLIES & MATERIALS Total 6,729 4,575 4,575 4,575 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 2,847 10,000 10,000 10,000 0.00%85 - MAINTENANCE & REPAIR Total 2,847 10,000 10,000 10,000 0.00% 86 - TRAVEL & TRAINING861003 - TRAINING 475 1,500 1,500 1,500 0.00% 86 - TRAVEL & TRAINING Total 475 1,500 1,500 1,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC - 500 500 - -100.00% 87 - GENERAL EXPENSES Total - 500 500 - -100.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 19,667 23,764 23,764 25,966 9.26% 881005 - IT ISF REPLACEMENT CHARGE 4,902 4,520 4,520 4,520 0.00%881010 - WORKERS' COMP ISF MISC 1,772 3,054 3,054 4,484 46.84% 881012 - GENERAL LIABILITY INSURANCE 2,602 2,515 2,515 3,001 19.32%881013 - UNINSURED CLAIMS CHARGE 3,142 - - - 881014 - ANNUAL OPEB CHARGE 6,306 4,058 4,058 5,383 32.66% 209 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE Total 62,677 62,198 62,198 67,641 8.75% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 1,469 2,100 2,100 2,100 0.00%911006 - FITNESS EQUIPMENT 680 729 729 729 0.00% 90 - CAPITAL EXPENDITURES Total 2,149 2,829 2,829 2,829 0.00%0107032 - OASIS FITNESS CENTER Total 397,265 506,292 481,852 624,352 23.32% 0107033 - OASIS TRANSPORTATION 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 358,170 372,577 376,079 387,617 4.04% 711003 - SALARIES PART TIME 22,709 25,256 25,494 26,635 5.46%70 - REGULAR SALARIES Total 380,879 397,833 401,572 414,253 4.13% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 490 495 495 165 -66.67%712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 2,295 2,295 2,295 1,965 -14.38% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 109,822 121,435 121,435 135,072 11.23%721002 - CAFETERIA ALLOWANCE PT - - - - 722001 - PENSION EE NORMAL COST MISC 28,634 33,855 34,173 37,470 10.68% 723002 - PENSION ER NORMAL COST MISC 29,395 29,855 30,136 34,741 16.37%723004 - RETIREMENT PART TIME/TEMP 853 947 956 999 5.46%724001 - PENSION EE CONTRIB MISC (41,813) (48,435) (47,367) (44,912) -7.27% 725001 - PENSION UAL REQUIRED MISC 69,861 85,622 84,940 85,622 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 27,537 27,118 44,191 27,118 0.00%727003 - CELL PHONE STIPEND 963 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 7,400 10,196 10,196 5,952 -41.62%727012 - LIFE INSURANCE 567 630 630 630 0.00% 727013 - EMP ASSISTANCE PROGRAM 106 120 120 120 0.00%727016 - MEDICARE FRINGES 5,974 7,537 7,607 8,008 6.25% 727019 - SURVIVOR BENEFIT 289 - - - 727020 - DEFERRED COMP CITY CONTRIB - 1,200 1,200 1,200 0.00%728003 - COMPENSATED ABSENCES 12,572 13,040 13,040 13,567 4.04%72 - BENEFITS Total 252,159 284,080 302,218 306,546 7.91% 73 - LUMP SUM PAYS714001 - LUMP SUM PAYMENT 10,800 - - - 73 - LUMP SUM PAYS Total 10,800 - - - 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 474 - - - 74 - OTHER PAYS Total 474 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 450 2,200 2,200 2,200 0.00%81 - CONTRACT SERVICES Total 450 2,200 2,200 2,200 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 7,599 8,050 8,050 8,050 0.00% 83 - UTILITIES Total 7,599 8,050 8,050 8,050 0.00%86 - TRAVEL & TRAINING 861003 - TRAINING 987 1,125 1,125 1,125 0.00%86 - TRAVEL & TRAINING Total 987 1,125 1,125 1,125 0.00% 210 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE RECREATION & SENIOR SERVICES SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 40,000 31,000 31,000 37,681 21.55% 881004 - IT ISF OPERATING CHARGE 26,084 34,248 34,248 37,447 9.34%881005 - IT ISF REPLACEMENT CHARGE 6,555 6,569 6,569 6,569 0.00% 881010 - WORKERS' COMP ISF MISC 7,927 4,273 4,273 8,312 94.54%881012 - GENERAL LIABILITY INSURANCE 11,640 14,731 14,731 16,502 12.02% 881013 - UNINSURED CLAIMS CHARGE 14,055 - - - 881014 - ANNUAL OPEB CHARGE 23,562 19,400 19,400 20,353 4.91% 881015 - OTHER INSURANCE ISF RATES - 492 492 492 0.00%88 - INTERNAL SVC CHARGE Total 161,511 151,427 151,427 174,966 15.54% 0107033 - OASIS TRANSPORTATION Total 848,375 870,510 892,388 940,104 7.99% 16470 - FiiN Rec Support81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL - 110,000 110,000 110,000 0.00%81 - CONTRACT SERVICES Total - 110,000 110,000 110,000 0.00% 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC - 37,000 37,000 37,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC - - - - 84 - SUPPLIES & MATERIALS Total - 37,000 37,000 37,000 0.00% 16470 - FiiN Rec Support Total - 147,000 147,000 147,000 0.00% Grand Total 13,160,690 13,768,477 14,704,852 15,541,067 12.87% 211 THIS PAGE IS LEFT INTENTIONALLY BLANK 212 213 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 FY 22 FY 23 FY 24 Full-Time 53.50 53.50 53.50 Part-Time (FTE)3.96 3.96 3.50 Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay1.00 1.00 95,065 - 35,355 130,420 1.00 1.00 78,934 1,800 34,498 115,232 1.00 1.00 78,167 - 32,297 110,464 1.00 1.00 100,178 165 38,212 138,555 1.00 1.00 100,178 - 37,834 138,012 1.00 1.00 78,825 - 33,416 112,241 1.00 1.00 85,554 220 35,937 121,711 1.00 1.00 85,554 330 36,517 122,402 1.00 1.00 85,554 220 35,559 121,333 1.00 1.00 166,595 - 69,318 235,913 0.50 0.50 49,340 - 30,787 80,127 1.00 1.00 73,833 - 34,597 108,430 1.00 1.00 136,825 - 65,296 202,121 1.00 1.00 174,924 - 47,030 221,955 1.00 1.00 100,178 615 37,834 138,627 1.00 1.00 115,911 670 39,847 156,428 1.00 1.00 100,178 865 37,881 138,924 1.00 1.00 100,178 1,465 37,801 139,445 1.00 1.00 100,178 870 38,115 139,163 1.00 1.00 100,178 625 37,990 138,794 1.00 1.00 79,256 515 33,811 113,582 1.00 1.00 100,178 680 37,839 138,697 1.00 1.00 78,167 - 32,297 110,464 1.00 1.00 259,221 - 66,887 326,109 1.00 1.00 61,921 680 31,300 93,901 1.00 1.00 65,013 625 31,664 97,302 1.00 1.00 66,950 275 30,980 98,206 1.00 1.00 59,221 275 30,058 89,554 1.00 1.00 76,458 865 34,255 111,578 1.00 1.00 61,433 275 30,907 92,615 1.00 1.00 62,619 330 30,468 93,416 1.00 1.00 82,994 330 34,873 118,196 1.00 1.00 59,927 165 30,133 90,225 1.00 1.00 56,163 - 29,669 85,833 1.00 1.00 82,994 110 34,502 117,606 1.00 1.00 65,013 570 31,360 96,943 1.00 1.00 82,994 275 32,896 116,165 1.00 1.00 58,690 330 30,299 89,319 1.00 1.00 88,864 570 36,049 125,484 1.00 1.00 77,081 1,075 34,659 112,814 1.00 1.00 89,197 680 36,514 126,391 1.00 1.00 69,782 515 32,224 102,521 1.00 1.00 89,197 - 35,612 124,808 1.00 1.00 84,854 515 35,774 121,143 1.00 1.00 89,197 515 36,136 125,848 1.00 1.00 115,911 800 38,212 154,923 1.00 1.00 115,911 800 39,936 156,647 1.00 1.00 115,911 1,370 40,322 157,603 1.00 1.00 111,808 1,050 39,259 152,116 1.00 1.00 105,141 1,020 38,434 144,596 1.00 1.00 105,141 1,220 36,961 143,322 1.00 1.00 105,141 1,240 38,583 144,964 1.00 1.00 121,719 1,390 40,809 163,917 1.00 1.00 115,911 1,075 40,089 157,075 Utilities Specialist Utilities Specialist - Senior Utilities Specialist - Senior Utilities Specialist - Senior Utilities Specialist - Senior Utilities Specialist Utilities Specialist Utilities Specialist Utilities Specialist Utilities Specialist Utilities Crew Chief Utilities Crew Chief Utilities Crew Chief Utilities Crew Chief Utilities Specialist Utilities Director Utilities Specialist Equipment Operator II Equipment Operator II Utilities Crew Chief Utilities Crew Chief Storm Drain And Street Sweeping Supervisor Utilities Crew Chief Storm Drain And Street Sweeping Crew Chief Field Superintendent II IT Technician - Senior Maintenance Worker IManagement Analyst - SeniorOperations Support Superintendent UTILITIES PERSONNEL Administrative AssistantDepartment Assistant Electrical & Instrumentation Specialist Equipment Operator II Electrical & Instrumentation Specialist Electrical & Instrumentation Specialist Electrical & Instrumentation Specialist Water Production Operator Water Production Supervisor Water Quality Coordinator Utilities Specialist - Senior Utilities Supervisor Water Production OperatorWater Production Operator Utilities Specialist - Senior Utilities Specialist - Senior Utilities Supervisor Utilities Supervisor Utilities Supervisor Utilities Specialist Utilities Specialist Utilities Specialist Utilities Specialist Utilities Specialist Utilities Specialist 214 CITY OF NEWPORT BEACH – PROPOSED BUDGET FY 2023-24 Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay 0.00 1.00 58,093 - 3,021 61,114 1.46 0.00 - - - - 1.00 1.00 41,931 - 2,180 44,111 0.50 0.50 32,221 - 1,676 33,897 1.00 1.00 78,347 - 4,074 82,422 5,276,901 27,980 2,020,842 7,325,723 Maintenance Aide Utilities Specialist - PT Department Assistant Utilities Specialist - PT Intern 215 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 0109062 - STORM DRAINS/STREET SWEEPING 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 618,772 654,483 660,635 691,804 5.70% 711003 - SALARIES PART TIME 5,486 - - - 70 - REGULAR SALARIES Total 624,258 654,483 660,635 691,804 5.70% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 82 - - - 712004 - CERTIFICATION PAY 2,248 1,715 1,731 2,735 59.48%71 - SPECIAL PAYS Total 2,329 1,715 1,731 2,735 59.48% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 149,028 168,660 168,660 180,096 6.78%722001 - PENSION EE NORMAL COST MISC 70,634 65,204 65,817 71,204 9.20%723002 - PENSION ER NORMAL COST MISC 44,541 48,905 49,365 58,148 18.90% 723004 - RETIREMENT PART TIME/TEMP 327 - - - 724001 - PENSION EE CONTRIB MISC (88,155) (85,083) (83,166) (80,452) -5.44% 725001 - PENSION UAL REQUIRED MISC 156,907 150,406 149,210 150,406 0.00%725003 - PENSION UAL DISCRETIONARY MISC 61,844 47,637 77,628 47,637 0.00% 727003 - CELL PHONE STIPEND 4,157 4,500 4,500 5,040 12.00%727004 - RHS $2.50 CONTRIBUTION 13,318 13,290 13,290 12,744 -4.11% 727012 - LIFE INSURANCE 859 840 840 840 0.00%727013 - EMP ASSISTANCE PROGRAM 161 160 160 160 0.00%727016 - MEDICARE FRINGES 12,814 11,960 12,073 12,755 6.65% 727019 - SURVIVOR BENEFIT 404 - - - 727020 - DEFERRED COMP CITY CONTRIB 1,338 1,200 1,200 1,500 24.98% 728003 - COMPENSATED ABSENCES 22,137 22,732 22,732 24,213 6.52%72 - BENEFITS Total 450,313 450,411 482,308 484,292 7.52% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 73 - LUMP SUM PAYS Total 13,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 230,522 191,380 191,380 191,380 0.00%713008 - CALL BACK PAY 4,382 10,000 10,000 10,000 0.00% 713009 - STAND BY PAY 72 12,500 12,500 12,500 0.00%74 - OTHER PAYS Total 234,976 213,880 213,880 213,880 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 117,512 178,300 178,300 183,500 2.92%811021 - CONTRACT SERVICES STRT SWPING 860,202 822,200 822,200 846,336 2.94% 811022 - CONTRACT SERVICES ALLEY SWEEP 77,231 83,231 83,231 86,231 3.60%811024 - CONTRACT SERVICES STORM DRAINS 287,984 371,000 371,000 377,649 1.79%811027 - SERVICES CITY PRINT CONTRACT - 33 33 33 0.00%81 - CONTRACT SERVICES Total 1,342,929 1,454,764 1,454,764 1,493,749 2.68% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 1,394 1,500 1,500 1,500 0.00%831004 - UTILITIES ELECTRICITY 1,795 5,150 5,150 5,150 0.00%83 - UTILITIES Total 3,189 6,650 6,650 6,650 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 122 1,500 1,500 1,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 5,682 5,000 5,000 5,000 0.00%841026 - STREET CLEANING EXPENSE - 2,000 2,000 2,000 0.00% UTILITIES SUMMARY BY ACCOUNT DETAIL 216 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 841044 - TOOLS INSTRUMENTS ETC 3,257 4,000 4,000 4,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 120,942 125,000 125,000 140,000 12.00% 84 - SUPPLIES & MATERIALS Total 130,003 137,500 137,500 152,500 10.91% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 23,698 30,000 30,000 30,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT 5,005 7,500 7,500 7,500 0.00%851013 - PRINTER MAINT/SUPPLIES - 1,000 1,000 1,000 0.00% 851015 - MAINT E COAST HIGHWAY - 7,114 7,114 7,114 0.00%851016 - MAINT & REPAIR BUILDING (14) - - - 851037 - MAINT & REPAIR NOC 254,092 259,139 273,111 262,264 1.21% 851039 - MAINT STORM DRAINS 105,303 135,000 135,000 137,000 1.48%851044 - MAINT TRAFFIC CONTROL - 2,000 2,000 2,000 0.00% 851062 - UTILITIES FAC MAIN PROGM - - - - 85 - MAINTENANCE & REPAIR Total 388,084 441,753 455,725 446,878 1.16% 86 - TRAVEL & TRAINING861003 - TRAINING 1,988 2,500 2,500 2,500 0.00%86 - TRAVEL & TRAINING Total 1,988 2,500 2,500 2,500 0.00% 87 - GENERAL EXPENSES871004 - PUBLICATIONS & DUES NOC - 201 201 201 0.00% 871006 - UNIFORM EXPENSE 4,102 4,031 4,031 4,031 0.00%87 - GENERAL EXPENSES Total 4,102 4,232 4,232 4,232 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 110,000 92,500 92,500 120,337 30.09%881003 - VEHICLE REPLACE ISF 232,762 205,427 205,427 234,533 14.17% 881004 - IT ISF OPERATING CHARGE 56,533 57,771 57,771 64,436 11.54%881005 - IT ISF REPLACEMENT CHARGE 11,189 10,398 10,398 10,398 0.00%881010 - WORKERS' COMP ISF MISC 20,858 41,220 41,220 32,455 -21.26% 881012 - GENERAL LIABILITY INSURANCE 96,167 245,870 245,870 234,687 -4.55%881013 - UNINSURED CLAIMS CHARGE 20,128 381 381 353 -7.25% 881014 - ANNUAL OPEB CHARGE 40,881 33,818 33,818 36,325 7.41%881015 - OTHER INSURANCE ISF RATES - 2,260 2,260 2,260 0.00% 88 - INTERNAL SVC CHARGE Total 588,517 689,645 689,645 735,783 6.69% 90 - CAPITAL EXPENDITURES911004 - COMPUTER EQUIPMENT - 1,000 1,000 1,000 0.00% 911016 - ROLLING EQUIPMENT - - 32,500 - 90 - CAPITAL EXPENDITURES Total - 1,000 33,500 1,000 0.00% 0109062 - STORM DRAINS/STREET SWEEPING Total 3,783,690 4,058,533 4,143,070 4,236,003 4.37% 0109063 - STREET LIGHT/ELECTRICAL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 110,152 158,436 159,925 156,992 -0.91% 70 - REGULAR SALARIES Total 110,152 158,436 159,925 156,992 -0.91% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 2 275 275 275 0.00% 71 - SPECIAL PAYS Total 2 275 275 275 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 33,822 44,976 44,976 45,024 0.11% 217 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 722001 - PENSION EE NORMAL COST MISC 7,277 10,298 10,395 12,226 18.71% 723002 - PENSION ER NORMAL COST MISC 10,762 15,226 15,369 16,980 11.52% 724001 - PENSION EE CONTRIB MISC (14,320) (20,597) (20,124) (18,165) -11.81% 725001 - PENSION UAL REQUIRED MISC 35,477 36,410 36,120 36,410 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 13,982 11,532 18,792 11,532 0.00% 727003 - CELL PHONE STIPEND 1,446 1,920 1,920 960 -50.00% 727004 - RHS $2.50 CONTRIBUTION 30 1,144 1,144 1,144 0.00% 727012 - LIFE INSURANCE 152 210 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 29 40 40 40 0.00% 727016 - MEDICARE FRINGES 1,614 2,949 2,977 2,943 -0.21% 727019 - SURVIVOR BENEFIT 115 - - - 727020 - DEFERRED COMP CITY CONTRIB 5 600 600 600 0.00% 728003 - COMPENSATED ABSENCES 5,522 5,545 5,545 5,495 -0.91% 72 - BENEFITS Total 95,914 110,254 117,964 115,399 4.67% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 4,000 - - - 73 - LUMP SUM PAYS Total 4,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 2,730 8,000 8,000 8,000 0.00% 713008 - CALL BACK PAY 584 2,000 2,000 2,000 0.00% 713009 - STAND BY PAY 440 10,000 10,000 10,000 0.00% 74 - OTHER PAYS Total 3,754 20,000 20,000 20,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - 7,000 7,000 7,210 3.00% 811017 - SERVICES CONTRACT 195,393 190,706 190,706 200,900 5.35% 81 - CONTRACT SERVICES Total 195,393 197,706 197,706 208,110 5.26% 83 - UTILITIES 831004 - UTILITIES ELECTRICITY 696,692 670,000 670,000 801,196 19.58% 83 - UTILITIES Total 696,692 670,000 670,000 801,196 19.58% 85 - MAINTENANCE & REPAIR 851001 - GENERATOR MAINT & REPAIR 10,052 11,381 11,381 11,381 0.00% 851016 - MAINT & REPAIR BUILDING - 2,000 2,000 2,000 0.00% 851037 - MAINT & REPAIR NOC 275,795 301,468 355,612 301,668 0.07% 85 - MAINTENANCE & REPAIR Total 285,847 314,849 368,993 315,049 0.06% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF - 13,500 13,500 18,233 35.06% 881003 - VEHICLE REPLACE ISF - 19,143 19,143 24,482 27.89% 881004 - IT ISF OPERATING CHARGE 14,127 15,056 15,056 16,833 11.80% 881005 - IT ISF REPLACEMENT CHARGE 2,797 2,773 2,773 2,773 0.00% 881010 - WORKERS' COMP ISF MISC 5,194 9,779 9,779 8,395 -14.15% 881012 - GENERAL LIABILITY INSURANCE 23,947 50,425 50,425 48,950 -2.92% 881013 - UNINSURED CLAIMS CHARGE 5,012 82 82 77 -5.35% 881014 - ANNUAL OPEB CHARGE 5,794 8,250 8,250 9,135 10.72% 881015 - OTHER INSURANCE ISF RATES - 357 357 357 0.00% 88 - INTERNAL SVC CHARGE Total 56,872 119,363 119,363 129,234 8.27% 0109063 - STREET LIGHT/ELECTRICAL Total 1,448,624 1,590,883 1,654,227 1,746,254 9.77% 218 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 0109099 - GENERAL SERVICES COST APPLIED 87 - GENERAL EXPENSES 871039 - COST APPLIED ALLOCATION (767,458) - - - 87 - GENERAL EXPENSES Total (767,458) - - - 0109099 - GENERAL SERVICES COST APPLIED Total (767,458) - - - 10090907 - OIL & GAS 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 116,153 128,110 128,110 130,450 1.83% 841060 - OTHER AGENCY FEES 119,803 42,000 42,000 42,000 0.00% 81 - CONTRACT SERVICES Total 235,956 170,110 170,110 172,450 1.38% 83 - UTILITIES 831001 - TELECOMM DATALINES 722 750 750 750 0.00% 831004 - UTILITIES ELECTRICITY 59,968 63,860 63,860 63,860 0.00% 831005 - UTILITIES WATER 15,592 12,500 12,500 16,000 28.00% 83 - UTILITIES Total 76,282 77,110 77,110 80,610 4.54% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 1,199 2,500 2,510 2,500 0.00% 841018 - TREATMENT CHEMICALS - 10,000 7,000 10,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 154,883 181,500 181,500 186,800 2.92% 84 - SUPPLIES & MATERIALS Total 156,081 194,000 191,010 199,300 2.73% 85 - MAINTENANCE & REPAIR 851026 - LANDSCAPE MAINT - 70,000 70,000 70,000 0.00% 851037 - MAINT & REPAIR NOC 1,011,466 344,189 374,165 344,189 0.00% 85 - MAINTENANCE & REPAIR Total 1,011,466 414,189 444,165 414,189 0.00% 88 - INTERNAL SVC CHARGE 881015 - OTHER INSURANCE ISF RATES - 500 500 500 0.00% 88 - INTERNAL SVC CHARGE Total - 500 500 500 0.00% 89 - RISK MANAGEMENT 891043 - PROPERTY INSURANCE - - 3,000 4,500 89 - RISK MANAGEMENT Total - - 3,000 4,500 10090907 - OIL & GAS Total 1,479,786 855,909 885,895 871,549 1.83% 1009199 - UTILITIES -OIL & GAS COST APPL 87 - GENERAL EXPENSES 871039 - COST APPLIED ALLOCATION 35,852 - - - 87 - GENERAL EXPENSES Total 35,852 - - - 1009199 - UTILITIES -OIL & GAS COST APPL Total 35,852 - - - 7019052 - WATER SYSTEM SERVICE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 2,921,885 3,045,755 3,074,385 3,242,203 6.45% 711003 - SALARIES PART TIME 36,833 107,482 108,492 74,152 -31.01% 70 - REGULAR SALARIES Total 2,958,718 3,153,237 3,182,878 3,316,355 5.17% 71 - SPECIAL PAYS 219 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 712004 - CERTIFICATION PAY 18,111 18,525 18,699 16,320 -11.90% 712006 - BILINGUAL PAY 1,805 1,800 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 19,916 20,325 20,499 18,120 -10.85% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 711,260 747,726 747,726 765,408 2.36% 722001 - PENSION EE NORMAL COST MISC 278,760 282,761 285,419 311,768 10.26% 723002 - PENSION ER NORMAL COST MISC 238,557 241,382 243,651 295,625 22.47% 723004 - RETIREMENT PART TIME/TEMP 1,314 4,031 4,068 2,781 -31.01% 724001 - PENSION EE CONTRIB MISC (390,064) (395,948) (387,164) (377,773) -4.59% 725001 - PENSION UAL REQUIRED MISC 687,736 699,943 694,375 699,943 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 145,320 221,685 227,253 221,685 0.00% 727001 - CAR ALLOWANCE 4,813 4,800 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 21,687 20,820 20,820 19,860 -4.61% 727004 - RHS $2.50 CONTRIBUTION 51,462 44,838 44,838 37,486 -16.40% 727012 - LIFE INSURANCE 3,334 3,570 3,570 3,570 0.00% 727013 - EMP ASSISTANCE PROGRAM 628 680 680 680 0.00% 727016 - MEDICARE FRINGES 52,833 56,833 57,367 59,806 5.23% 727017 - PARS DC 401A 1,985 - - - 727019 - SURVIVOR BENEFIT 1,905 - - - 727020 - DEFERRED COMP CITY CONTRIB 5,162 5,401 5,401 10,284 90.43% 728003 - COMPENSATED ABSENCES 105,660 106,601 106,601 113,477 6.45% 729015 - CONTRA PENSION EXP (GASB 68)(1,070,895) - - - 729016 - CONTRA OPEB EXP (GASB 75)(122,705) - - - 72 - BENEFITS Total 728,753 2,045,122 2,059,405 2,169,401 6.08% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 66,500 - - - 73 - LUMP SUM PAYS Total 66,500 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 133,716 125,000 125,000 125,000 0.00% 713008 - CALL BACK PAY 95,998 51,500 51,500 51,500 0.00% 713009 - STAND BY PAY 111,686 107,475 107,475 107,475 0.00% 74 - OTHER PAYS Total 341,399 283,975 283,975 283,975 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - 4,000 4,000 4,000 0.00% 811008 - SERVICES PROFESSIONAL 73,738 151,373 151,373 155,466 2.70% 811045 - WATER CONSERVATION SUPPORT 13,648 218,247 218,247 218,247 0.00% 811049 - METER READING SERVICES 158,865 223,800 223,800 100,000 -55.32% 811057 - SCADA PROGRAMMING 162,455 150,000 150,000 151,999 1.33% 811058 - HAZARDOUS MATERIALS REMOVAL - 20,000 20,000 20,440 2.20% 811062 - UNDERGROUND SERVICE ALERT PRGM 14,684 15,000 15,000 15,000 0.00% 841060 - OTHER AGENCY FEES 215,596 226,200 226,200 234,200 3.54% 81 - CONTRACT SERVICES Total 638,985 1,008,620 1,008,620 899,352 -10.83% 83 - UTILITIES 831001 - TELECOMM DATALINES 14,833 15,100 15,100 15,100 0.00% 831002 - UTILITIES TELEPHONE 40,542 40,000 40,000 42,000 5.00% 831003 - UTILITIES NATURAL GAS 3,231 3,500 3,500 3,554 1.54% 831004 - UTILITIES ELECTRICITY 1,682,769 1,534,700 1,534,700 1,935,185 26.10% 831005 - UTILITIES WATER 14,361 20,000 20,000 20,000 0.00% 83 - UTILITIES Total 1,755,735 1,613,300 1,613,300 2,015,839 24.95% 220 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 3,457 5,500 5,602 5,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 75,159 75,000 75,000 75,000 0.00% 841018 - TREATMENT CHEMICALS 121,521 180,000 320,000 320,000 77.78% 841044 - TOOLS INSTRUMENTS ETC 22,393 22,500 22,500 22,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC - - 5 - 841057 - IMPORTED WATER EXP 4,865,898 5,100,000 5,100,000 5,000,000 -1.96% 841058 - GROUNDWATER EXP 6,762,171 8,058,000 8,058,000 8,500,000 5.49% 841059 - RECLAIMED WATER EXP OCWD 459,450 480,726 480,726 480,726 0.00% 841063 - WATER CNSRV ACTIVITIES 25,283 202,371 265,932 202,371 0.00% 841073 - YARD & PROJECT MATERIALS 46,134 51,233 51,233 55,233 7.81% 84 - SUPPLIES & MATERIALS Total 12,381,466 14,175,330 14,378,998 14,661,330 3.43% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 10,140 9,000 9,000 9,000 0.00% 851001 - GENERATOR MAINT & REPAIR 7,986 14,022 14,022 14,022 0.00% 851002 - VALVE MAINT PROGRAM 66,214 90,000 90,000 98,000 8.89% 851003 - AIR VAC MAINT PROGRAM 2,228 20,000 20,000 20,000 0.00% 851007 - AUTOMOTIVE FUEL/WASH 100,094 86,000 86,000 105,000 22.09% 851010 - MAINT & REPAIR EQUIPMENT 5,640 10,000 10,000 10,000 0.00% 851013 - PRINTER MAINT/SUPPLIES 2,975 5,000 5,000 5,000 0.00% 851016 - MAINT & REPAIR BUILDING 3,284 45,501 45,501 45,501 0.00% 851026 - LANDSCAPE MAINT - 133,500 133,500 133,500 0.00% 851033 - WELLS & PUMP STA MAINT 77,223 86,500 86,500 94,360 9.09% 851034 - REGULATING STA MAINT 54,393 55,000 55,000 59,000 7.27% 851037 - MAINT & REPAIR NOC 436,892 277,344 377,344 344,644 24.27% 851048 - BACKFLOW MAINT & REPAIR 45,590 25,000 25,000 26,750 7.00% 851049 - MAINT SCADA 37,573 47,237 54,535 51,237 8.47% 851055 - WATER METER REPL PROGRAM 50,913 112,942 178,615 112,942 0.00% 851056 - FIRE HYDRANT REPL PROGRAM 50,935 70,000 70,000 70,000 0.00% 851057 - CATHODIC PROTECTION PRGM - 23,000 23,000 23,000 0.00% 851058 - METER & VALVE CVR PRGM 48,638 125,000 187,329 125,000 0.00% 851060 - WATER QLTY MONTOR PRGM 55,105 75,000 75,000 75,000 0.00% 851062 - UTILITIES FAC MAIN PROGM 184,322 181,739 258,986 196,000 7.85% 851063 - WATER TREATMENT PROGRAM 51,398 60,000 60,000 73,000 21.67% 851064 - COMMERCIAL METER REPL PRG 31,748 70,000 72,313 70,000 0.00% 851067 - RECYCLE PUMP STATION MAINT 3,940 12,360 12,360 12,360 0.00% 851072 - SEWER FEES: FIXED + USE 911 3,789 3,789 3,789 0.00% 851073 - PUMP & MOTOR REPAIR 59,496 62,000 62,000 69,400 11.94% 85 - MAINTENANCE & REPAIR Total 1,387,635 1,699,934 2,014,793 1,846,505 8.62% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 218 4,000 4,000 4,000 0.00% 861003 - TRAINING 28,754 30,000 30,000 30,000 0.00% 86 - TRAVEL & TRAINING Total 28,971 34,000 34,000 34,000 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 1,973 3,500 3,500 3,500 0.00% 871002 - ADVERT & PUB RELATIONS 9,763 10,000 10,000 10,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 67,273 81,882 81,882 81,882 0.00% 871004 - PUBLICATIONS & DUES NOC 79 5,000 5,000 5,000 0.00% 871006 - UNIFORM EXPENSE 18,690 15,122 15,122 18,000 19.03% 871017 - SOFTWARE LICENSE RENEWAL 20,979 52,000 52,000 52,000 0.00% 221 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 871022 - SERVICE CHARGE ADMINISTRATIVE 2,094,969 1,788,252 1,788,252 1,932,200 8.05% 87 - GENERAL EXPENSES Total 2,213,726 1,955,756 1,955,756 2,102,582 7.51% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 292,250 275,500 275,500 322,721 17.14% 881003 - VEHICLE REPLACE ISF 308,602 375,862 375,862 537,160 42.91% 881004 - IT ISF OPERATING CHARGE 248,159 260,117 260,117 292,089 12.29% 881005 - IT ISF REPLACEMENT CHARGE 51,369 49,883 49,883 49,883 0.00% 881010 - WORKERS' COMP ISF MISC 99,389 174,133 174,133 143,087 -17.83% 881012 - GENERAL LIABILITY INSURANCE 458,244 981,524 981,524 929,797 -5.27% 881013 - UNINSURED CLAIMS CHARGE 95,913 1,586 1,586 1,471 -7.27% 881014 - ANNUAL OPEB CHARGE 194,880 157,785 157,785 171,133 8.46% 881015 - OTHER INSURANCE ISF RATES - 111,778 111,778 136,549 22.16% 88 - INTERNAL SVC CHARGE Total 1,748,806 2,388,169 2,388,169 2,583,891 8.20% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 5,000 5,000 5,000 5,000 0.00% 911024 - EQUIPMENT N.O.C.199,698 44,154 44,154 44,154 0.00% 911039 - OFFICE FURNITURE/FIXTURES - 5,000 5,000 5,000 0.00% 90 - CAPITAL EXPENDITURES Total 204,698 54,154 54,154 54,154 0.00% 7019052 - WATER SYSTEM SERVICE Total 24,475,309 28,431,922 28,994,547 29,985,503 5.46% 7119061 - WASTEWATER OPERATIONS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 886,474 888,776 897,131 975,310 9.74% 711003 - SALARIES PART TIME 51,058 66,846 67,474 136,440 104.11% 70 - REGULAR SALARIES Total 937,532 955,622 964,605 1,111,750 16.34% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 5,942 5,945 6,001 7,125 19.85% 71 - SPECIAL PAYS Total 5,942 5,945 6,001 7,125 19.85% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 214,253 241,746 241,746 270,144 11.75% 722001 - PENSION EE NORMAL COST MISC 75,325 86,113 86,923 94,822 10.11% 723002 - PENSION ER NORMAL COST MISC 73,609 75,939 76,653 87,940 15.80% 723004 - RETIREMENT PART TIME/TEMP 619 2,507 2,530 5,117 104.11% 724001 - PENSION EE CONTRIB MISC (105,282) (123,107) (120,359) (113,670) -7.67% 725001 - PENSION UAL REQUIRED MISC 179,144 217,623 215,892 217,623 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 37,854 68,926 70,657 68,926 0.00% 727003 - CELL PHONE STIPEND 5,589 5,460 5,460 6,000 9.89% 727004 - RHS $2.50 CONTRIBUTION 11,296 13,424 13,424 12,492 -6.94% 727012 - LIFE INSURANCE 1,115 1,260 1,260 1,260 0.00% 727013 - EMP ASSISTANCE PROGRAM 209 240 240 240 0.00% 727015 - UNEMPLOYMENT EXPENSE 55 - - - 727016 - MEDICARE FRINGES 16,381 17,448 17,612 20,228 15.93% 727019 - SURVIVOR BENEFIT 577 - - - 727020 - DEFERRED COMP CITY CONTRIB 2,075 2,100 2,100 2,400 14.27% 728003 - COMPENSATED ABSENCES 31,137 31,107 31,107 34,136 9.74% 729015 - CONTRA PENSION EXP (GASB 68)(411,256) - - - 729016 - CONTRA OPEB EXP (GASB 75)(47,123) - - - 72 - BENEFITS Total 85,576 640,787 645,246 707,657 10.44% 222 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 21,500 - - - 73 - LUMP SUM PAYS Total 21,500 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 61,039 70,691 70,691 70,691 0.00% 713008 - CALL BACK PAY 26,266 35,000 35,000 35,000 0.00% 713009 - STAND BY PAY 20,586 53,750 53,750 53,750 0.00% 715005 - SALARY & BENEFIT SAVINGS - - - - 74 - OTHER PAYS Total 107,891 159,441 159,441 159,441 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - 1,000 1,000 1,000 0.00% 811008 - SERVICES PROFESSIONAL - 160,000 160,000 61,000 -61.88% 811057 - SCADA PROGRAMMING 43,065 50,000 56,800 52,000 4.00% 841060 - OTHER AGENCY FEES 26,319 30,000 30,000 30,000 0.00% 81 - CONTRACT SERVICES Total 69,383 241,000 247,800 144,000 -40.25% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 5,025 8,700 8,700 8,700 0.00% 831003 - UTILITIES NATURAL GAS 726 1,000 1,000 1,000 0.00% 831004 - UTILITIES ELECTRICITY 62,000 64,040 64,040 64,040 0.00% 831005 - UTILITIES WATER 2,909 6,000 6,000 6,000 0.00% 83 - UTILITIES Total 70,661 79,740 79,740 79,740 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 31 350 350 350 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 6,380 15,000 15,005 15,000 0.00% 841043 - CONCRETE MATERIALS - 2,000 2,000 2,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 493 2,500 2,500 2,500 0.00%84 - SUPPLIES & MATERIALS Total 6,904 19,850 19,855 19,850 0.00% 85 - MAINTENANCE & REPAIR 851001 - GENERATOR MAINT & REPAIR 20,103 29,250 29,250 29,250 0.00% 851007 - AUTOMOTIVE FUEL/WASH 49,302 45,000 45,000 50,000 11.11% 851010 - MAINT & REPAIR EQUIPMENT - 5,000 5,000 5,000 0.00% 851016 - MAINT & REPAIR BUILDING 190 4,665 4,665 4,665 0.00% 851032 - WASTEWATER ROOT CUTTING 14,545 16,601 16,601 16,601 0.00% 851033 - WELLS & PUMP STA MAINT - 31 31 31 0.00% 851035 - CCTV MAINTENANCE PROGRAM 47,291 107,172 107,172 110,297 2.92% 851036 - GREASE CNTRL DEV/INSPEC 58,260 79,544 79,544 81,044 1.89% 851037 - MAINT & REPAIR NOC 100,905 211,007 220,990 211,007 0.00% 851049 - MAINT SCADA 18,437 25,252 25,252 25,252 0.00% 851050 - SEWER MANHOLE LINING PRGM 77,850 85,000 95,000 86,800 2.12% 851051 - PUMP STATION MAINTENANCE 11,215 13,000 13,000 13,000 0.00% 851052 - ALLEY LATERAL REPL PRGM.24,928 43,500 45,302 46,500 6.90% 851053 - SEWER MANHOLE MAINT PRGM 8,994 37,601 37,601 37,601 0.00% 851054 - TREE ROOT FOAMING 79,526 85,000 120,000 87,300 2.71% 851062 - UTILITIES FAC MAIN PROGM 21,195 23,989 31,972 24,239 1.04% 851066 - SEWER USE FEE/PROP TAX 19,848 18,285 18,285 22,000 20.31% 851072 - SEWER FEES: FIXED + USE 225 - - 225 85 - MAINTENANCE & REPAIR Total 552,814 829,897 894,665 850,812 2.52% 86 - TRAVEL & TRAINING 223 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 861001 - TRAVEL & MEETINGS NOC - 1,000 1,000 1,000 0.00% 861003 - TRAINING 6,774 9,260 9,260 9,260 0.00% 86 - TRAVEL & TRAINING Total 6,774 10,260 10,260 10,260 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 7,321 5,500 5,500 5,500 0.00% 871004 - PUBLICATIONS & DUES NOC - 1,000 1,000 1,000 0.00% 871006 - UNIFORM EXPENSE 7,671 5,039 5,039 5,039 0.00% 871017 - SOFTWARE LICENSE RENEWAL 12,676 29,249 29,249 29,249 0.00% 871022 - SERVICE CHARGE ADMINISTRATIVE 308,673 508,329 508,329 517,528 1.81% 87 - GENERAL EXPENSES Total 336,341 549,117 549,117 558,316 1.68% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 138,250 137,375 137,375 159,233 15.91% 881003 - VEHICLE REPLACE ISF 329,879 489,318 489,318 488,552 -0.16% 881004 - IT ISF OPERATING CHARGE 83,030 86,959 86,959 97,595 12.23% 881005 - IT ISF REPLACEMENT CHARGE 17,097 16,595 16,595 16,595 0.00% 881010 - WORKERS' COMP ISF MISC 29,323 57,896 57,896 48,343 -16.50% 881012 - GENERAL LIABILITY INSURANCE 135,200 332,773 332,773 322,786 -3.00% 881013 - UNINSURED CLAIMS CHARGE 28,298 498 498 471 -5.44% 881014 - ANNUAL OPEB CHARGE 58,194 46,279 46,279 51,212 10.66% 881015 - OTHER INSURANCE ISF RATES - 192,298 192,298 231,178 20.22% 88 - INTERNAL SVC CHARGE Total 819,270 1,359,992 1,359,992 1,415,966 4.12% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT - 2,000 2,000 2,000 0.00% 911004 - COMPUTER EQUIPMENT 18 5,000 5,000 5,000 0.00% 911023 - SHOP EQUIPMENT - 1,000 1,000 1,000 0.00% 911024 - EQUIPMENT N.O.C.12,609 25,000 25,000 25,000 0.00% 90 - CAPITAL EXPENDITURES Total 12,627 33,000 33,000 33,000 0.00% 7119061 - WASTEWATER OPERATIONS Total 3,033,216 4,884,651 4,969,721 5,097,917 4.37% Grand Total 33,489,018 39,821,898 40,647,461 41,937,226 5.31% 224 I N T E R N A L S E R V I C E S & O T H E R A C T I V I T I E S OVERVIEW The City provides for the financing of certain operations using Internal Service Funds (ISF). An Internal Service Fund is a fund used in governmental accounting to allocate centralized expenditures and services to departments on a cost reimbursement basis. All costs incurred for actual expenditures or services rendered in the Internal Service Fund are charged to each department at a predetermined rate based on their share of these expenditures. Funds are budgeted in, and collected from, each department at the predetermined rate by the Internal Service Fund during the year. The City's established Internal Service Funds include: Internal Service Fund Name Description Insurance Reserve Fund Used to account for the City's self-insured general liability, workers' compensation program, other insurance policies that the City does not self-insure for, and outside litigation expenses for non-tort claims. Equipment Maintenance & Replacement Fund Used to account for the cost of maintaining and replacing the City’s rolling stock fleet, parking equipment/infrastructure, and Recreation and Fire medical equipment. Compensated Absences Fund Used to account for the City’s accumulated liability for compensated absences. Retiree Medical Insurance Fund Used to account for the cost of providing post-employment health care benefit. Information Technology Fund Used to account for the cost of maintaining and replacing the City’s information technology (computer) systems. The category listed as “Other Activities” this fiscal year includes Debt Service Estimates, the Environmental Liability Fund, and the Ackerman Fund appropriations for a City Scholarship and Library Equipment. The final pages in this section present the proposed interfund transfers. 225 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE 74804 - OTHER INSURANCE FUND 89 - RISK MANAGEMENT 891025 - OTHER BODILY INJURY - 120,000 120,000 120,000 0.00% 891039 - BROKER FEES - 76,666 76,666 76,666 0.00% 891040 - CRIME INSURANCE - 20,500 20,500 20,500 0.00% 891041 - SPECIAL EVENT LIABILITY - 4,000 4,000 4,000 0.00% 891043 - PROPERTY INSURANCE - 2,250,000 2,250,000 2,700,000 20.00% 891044 - OIL WELL BLANKET BOND - 500 500 500 0.00% 891045 - GENERAL LIAB. WATERCRAFT - 36,000 36,000 53,196 47.77% 891046 - FIDUCIARY LIABILITY - 44,000 44,000 50,000 13.64% 89 - RISK MANAGEMENT Total - 2,551,666 2,551,666 3,024,862 18.54% 74804 - OTHER INSURANCE FUND Total - 2,551,666 2,551,666 3,024,862 18.54% 74904 - UNINS CLAIMS NON OP 89 - RISK MANAGEMENT 891012 - SETTLEMENTS - 1,000,000 1,000,000 1,000,000 0.00% 891017 - ATTORNEYS FEES 18,108 - - - 891018 - LITIGATION EXPENSE 208,726 - - - 891020 - OUTSIDE COUNSEL ADVISORY - 125,000 125,000 125,000 0.00% 891025 - OTHER BODILY INJURY 120,000 - - - 891039 - BROKER FEES 49,544 - - - 891040 - CRIME INSURANCE 9,110 - - - 891041 - SPECIAL EVENT LIABILITY - - - - 891043 - PROPERTY INSURANCE 1,764,566 - - - 891044 - OIL WELL BLANKET BOND 473 - - - 891045 - GENERAL LIAB. WATERCRAFT 53,196 - - - 891046 - FIDUCIARY LIABILITY 35,675 - - - 891049 - ACCRUED UNINSURED CLAIMS EXP (53,643) - - - 891050 - OUTSIDE CNSL CIT NON TORT LIT - 360,000 360,000 360,000 0.00% 891051 - OUTSIDE CNSL 3RD PARTY NONTORT - 360,000 360,000 360,000 0.00% 89 - RISK MANAGEMENT Total 2,205,754 1,845,000 1,845,000 1,845,000 0.00% 74904 - UNINS CLAIMS NON OP Total 2,205,754 1,845,000 1,845,000 1,845,000 0.00% 75000750 - WORKERS COMPENSATION DIV 84 - SUPPLIES & MATERIALS 841061 - OTHER MISC EXPENSE 140,076 120,000 120,000 120,000 0.00% 84 - SUPPLIES & MATERIALS Total 140,076 120,000 120,000 120,000 0.00% 89 - RISK MANAGEMENT 891002 - ACCRUED WORKERS COMP EXP 1,001,588 - - - 891004 - CLAIMS ADMINISTRATION 335,840 315,505 315,505 315,505 0.00% 891005 - PPD (PERM DISAB BENEFITS)730,533 450,000 450,000 450,000 0.00% 891006 - TTD (TEMP DISAB BENEFITS)13,141 75,000 75,000 75,000 0.00% 891009 - MEDICAL 1,167,519 1,487,750 1,487,750 1,487,750 0.00% 891011 - LEGAL FEES DEFENDANT 139,115 194,000 194,000 194,000 0.00% 891013 - MEDICAL AUDITS 63,638 75,000 75,000 75,000 0.00% 891014 - EXCESS INSURANCE 511,817 700,000 700,000 700,000 0.00% 891015 - SELF INSURANCE FEES 79,872 175,000 175,000 175,000 0.00% 891035 - OTHER SERVICES-SAFETY 1,250 30,000 30,000 30,000 0.00% 891036 - OTHER SERVICES DRUG TEST 5,124 15,000 15,000 15,000 0.00% 891037 - OTHER SERVICES ADA COMPLI 1,540 10,000 10,000 10,000 0.00% 891039 - BROKER FEES 22,204 22,807 22,807 22,807 0.00% 89 - RISK MANAGEMENT Total 4,073,182 3,550,062 3,550,062 3,550,062 0.00% 75000750 - WORKERS COMPENSATION DIV Total 4,213,259 3,670,062 3,670,062 3,670,062 0.00% 75000751 - WORKERS COMP DISABILITY 72 - BENEFITS 727020 - DEFERRED COMP CITY CONTRIB 128 - - - 72 - BENEFITS Total 128 - - - 75000751 - WORKERS COMP DISABILITY Total 128 - - - INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 226 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 75004 - WORK COMP NON OP 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE - 288,089 288,089 - -100.00% 87 - GENERAL EXPENSES Total - 288,089 288,089 - -100.00% 75004 - WORK COMP NON OP Total - 288,089 288,089 - -100.00% 75104 - GEN LIABILITY NON OP 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE - 268,808 268,808 267,770 -0.39% 87 - GENERAL EXPENSES Total - 268,808 268,808 267,770 -0.39% 75104 - GEN LIABILITY NON OP Total - 268,808 268,808 267,770 -0.39% 7517510 - GENERAL LIABILTY INSURANCE DIV 89 - RISK MANAGEMENT 891003 - ACCRUED GENERAL LIAB EXP 483,888 - - - 891004 - CLAIMS ADMINISTRATION 112,270 125,000 125,000 125,000 0.00% 891017 - ATTORNEYS FEES 501,106 1,750,000 1,750,000 1,750,000 0.00% 891018 - LITIGATION EXPENSE 70,859 500,000 500,000 500,000 0.00% 891023 - AUTO BODILY INJURY 29,207 100,000 100,000 100,000 0.00% 891024 - AUTO PROPERTY DAMAGE 38,799 75,000 75,000 75,000 0.00% 891025 - OTHER BODILY INJURY 40,000 1,130,000 1,130,000 1,130,000 0.00% 891026 - OTHER PROPERTY DAMAGE 722,979 250,000 250,000 250,000 0.00% 891028 - LIABILITY PERSONAL INJURY - 350,000 350,000 350,000 0.00% 891042 - GENERAL LIABILITY EXCESS 1,752,893 2,350,000 2,350,000 2,350,000 0.00% 89 - RISK MANAGEMENT Total 3,752,002 6,630,000 6,630,000 6,630,000 0.00% 7517510 - GENERAL LIABILTY INSURANCE DIV Total 3,752,002 6,630,000 6,630,000 6,630,000 0.00% 75204 - EQUIPMENT FUND NON OP 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 2,212,489 - - - 911042 - CAP AQUISTN EXP REVERSAL (4,102,003) - - - 921007 - COST OF FIXED ASSETS SOLD - - - - 90 - CAPITAL EXPENDITURES Total (1,889,515) - - - 75204 - EQUIPMENT FUND NON OP Total (1,889,515) - - - 7529031 - EQUIPMENT MAINTENANCE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 589,055 600,058 605,699 788,617 31.42% 711003 - SALARIES PART TIME 32,973 26,835 27,087 - -100.00% 70 - REGULAR SALARIES Total 622,028 626,893 632,786 788,617 25.80% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 6,205 6,040 6,097 5,350 -11.42% 71 - SPECIAL PAYS Total 6,205 6,040 6,097 5,350 -11.42% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 134,995 146,172 146,172 202,608 38.61% 722001 - PENSION EE NORMAL COST MISC 71,393 64,270 64,874 79,125 23.11% 723002 - PENSION ER NORMAL COST MISC 46,636 45,723 46,153 67,857 48.41% 723004 - RETIREMENT PART TIME/TEMP 1,133 1,006 1,016 - -100.00% 724001 - PENSION EE CONTRIB MISC (90,904) (81,496) (79,674) (91,417) 12.17% 725001 - PENSION UAL REQUIRED MISC 162,253 144,066 142,920 144,066 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 34,284 45,628 46,774 45,628 0.00% 727003 - CELL PHONE STIPEND 1,444 960 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 8,941 9,686 9,686 14,092 45.49% 727012 - LIFE INSURANCE 675 735 735 945 28.57% 727013 - EMP ASSISTANCE PROGRAM 128 140 140 180 28.57% 727016 - MEDICARE FRINGES 11,192 11,297 11,403 14,464 28.04% 727019 - SURVIVOR BENEFIT 462 - - - 227 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 727020 - DEFERRED COMP CITY CONTRIB 1,811 1,800 1,800 1,800 -0.01% 728003 - COMPENSATED ABSENCES 20,192 21,002 21,002 27,602 31.42% 729015 - CONTRA PENSION EXP (GASB 68)(324,477) - - - 729016 - CONTRA OPEB EXP (GASB 75)(37,179) - - - 72 - BENEFITS Total 42,981 410,990 413,961 507,910 23.58% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 13,000 - - - 73 - LUMP SUM PAYS Total 13,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 60,917 59,168 59,168 59,168 0.00% 713008 - CALL BACK PAY 763 2,500 2,500 2,500 0.00% 713009 - STAND BY PAY 4,778 14,940 14,940 14,940 0.00% 74 - OTHER PAYS Total 66,458 76,608 76,608 76,608 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,478 2,000 2,000 2,000 0.00% 811017 - SERVICES CONTRACT 32,762 30,000 54,760 30,000 0.00% 841060 - OTHER AGENCY FEES 11,615 10,000 10,000 10,000 0.00% 81 - CONTRACT SERVICES Total 47,855 42,000 66,760 42,000 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 3,291 4,000 4,000 4,000 0.00% 831003 - UTILITIES NATURAL GAS 4,919 5,000 5,000 5,750 15.00% 831004 - UTILITIES ELECTRICITY 30,570 35,000 35,000 35,000 0.00% 83 - UTILITIES Total 38,781 44,000 44,000 44,750 1.70% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 274 1,250 1,250 1,250 0.00% 841011 - SUPPLIES AUTO PARTS EXPENSE 487,915 305,000 305,000 305,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 84,983 43,000 44,000 43,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 34,242 13,500 13,500 13,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 1,815 3,500 9,517 3,500 0.00% 84 - SUPPLIES & MATERIALS Total 609,228 366,250 373,267 366,250 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 23,271 25,000 30,967 25,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT 5,222 15,000 23,873 15,000 0.00% 851013 - PRINTER MAINT/SUPPLIES 467 975 975 975 0.00% 851014 - MAINT & REPAIR DAMAGE - - - - 851045 - MAINT OUTSIDE LABOR 226,039 129,500 133,280 179,500 38.61% 851046 - MAINT COMP SOFTWARE 7,099 15,700 15,700 15,700 0.00% 85 - MAINTENANCE & REPAIR Total 262,098 186,175 204,796 236,175 26.86% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 10,297 1,275 1,275 1,275 0.00% 861003 - TRAINING 2,686 4,500 4,500 4,500 0.00% 86 - TRAVEL & TRAINING Total 12,983 5,775 5,775 5,775 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 91 - - - 871003 - POSTAGE/FREIGHT/EXPRESS NOC - 600 600 600 0.00% 871004 - PUBLICATIONS & DUES NOC 1,330 1,500 1,500 1,500 0.00% 871006 - UNIFORM EXPENSE 10,478 9,163 9,209 9,163 0.00% 87 - GENERAL EXPENSES Total 11,899 11,263 11,309 11,263 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 90,500 84,500 84,500 - -100.00% 881003 - VEHICLE REPLACE ISF 96,163 29,177 29,177 61,804 111.82% 881004 - IT ISF OPERATING CHARGE 46,649 44,673 44,673 49,191 10.11% 881005 - IT ISF REPLACEMENT CHARGE 9,747 8,744 8,744 8,744 0.00% 228 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 881010 - WORKERS' COMP ISF MISC 9,740 26,181 26,181 25,830 -1.34% 881012 - GENERAL LIABILITY INSURANCE 14,889 65,741 65,741 77,692 18.18% 881013 - UNINSURED CLAIMS CHARGE 18,615 - - - 881014 - ANNUAL OPEB CHARGE 41,852 31,245 31,245 36,866 17.99% 881015 - OTHER INSURANCE ISF RATES - 1,264 1,264 1,264 0.00% 88 - INTERNAL SVC CHARGE Total 328,156 291,525 291,525 261,391 -10.34% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - 500 500 500 0.00% 911022 - MOBILE DATA COMPUTING - - - 15,000 911023 - SHOP EQUIPMENT 27,286 40,000 40,000 40,000 0.00% 90 - CAPITAL EXPENDITURES Total 27,286 40,500 40,500 55,500 37.04% 7529031 - EQUIPMENT MAINTENANCE Total 2,088,957 2,108,019 2,167,384 2,401,589 13.93% 7529032 - EQUIPMENT PURCHASING 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT 4,155,030 1,047,375 2,887,013 3,164,000 202.09% 911017 - CONTRACTED SET UP 46,232 31,009 33,119 31,009 0.00% 911020 - EQUIPMENT RENOVATION 64,734 300,000 323,422 300,000 0.00% 911021 - AQMD EQUIPMENT MANDATES - 10,000 10,000 10,000 0.00% 911022 - MOBILE DATA COMPUTING - 15,000 15,000 - -100.00% 911024 - EQUIPMENT N.O.C.63,591 52,000 52,000 52,000 0.00% 90 - CAPITAL EXPENDITURES Total 4,329,587 1,455,384 3,320,554 3,557,009 144.40% 7529032 - EQUIPMENT PURCHASING Total 4,329,587 1,455,384 3,320,554 3,557,009 144.40% 75304 - POLICE EQUIPMENT NON OP 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - 455,000 455,000 342,110 -24.81% 811008 - SERVICES PROFESSIONAL - - - - 81 - CONTRACT SERVICES Total - 455,000 455,000 342,110 -24.81% 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT 507,960 623,873 1,215,620 1,019,315 63.39% 911024 - EQUIPMENT N.O.C.417,952 205,500 219,622 217,000 5.60% 911041 - DEPRECIATION EXPENSE 504,806 - - - 911042 - CAP AQUISTN EXP REVERSAL (552,686) - - - 90 - CAPITAL EXPENDITURES Total 878,033 829,373 1,435,241 1,236,315 49.07% 75304 - POLICE EQUIPMENT NON OP Total 878,033 1,284,373 1,890,241 1,578,425 22.89% 75404 - 800 MHZ RADIO FUND NON OP 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 336,484 - - - 90 - CAPITAL EXPENDITURES Total 336,484 - - - 75404 - 800 MHZ RADIO FUND NON OP Total 336,484 - - - 75504 - PARKING EQUIPMENT NON OP 90 - CAPITAL EXPENDITURES 911015 - PARKING LOT INFRASTRUCTURE 24,243 400,000 400,000 400,000 0.00% 911041 - DEPRECIATION EXPENSE 159,178 - - - 90 - CAPITAL EXPENDITURES Total 183,422 400,000 400,000 400,000 0.00% 75504 - PARKING EQUIPMENT NON OP Total 183,422 400,000 400,000 400,000 0.00% 75604 - FIRE EQUIPMENT NON OP 90 - CAPITAL EXPENDITURES 911013 - ASSIST FF GRANT - - 302,390 - 911024 - EQUIPMENT N.O.C.- 142,000 142,000 142,000 0.00% 911041 - DEPRECIATION EXPENSE 91,367 - - - 229 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 90 - CAPITAL EXPENDITURES Total 91,367 142,000 444,390 142,000 0.00% 75604 - FIRE EQUIPMENT NON OP Total 91,367 142,000 444,390 142,000 0.00% 75704 - RSS EQUIPMENT NON OPERATING 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 25,154 25,000 25,000 25,000 0.00% 911007 - PLAYGROUND EQUIPMENT 24,160 25,000 25,000 25,000 0.00% 911016 - ROLLING EQUIPMENT - - - - 911020 - EQUIPMENT RENOVATION 15,000 40,000 54,072 40,000 0.00% 911024 - EQUIPMENT N.O.C.76,461 110,000 110,000 110,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES - - - - 911041 - DEPRECIATION EXPENSE 38,321 - - - 921007 - COST OF FIXED ASSETS SOLD - - - - 90 - CAPITAL EXPENDITURES Total 179,096 200,000 214,072 200,000 0.00% 75704 - RSS EQUIPMENT NON OPERATING Total 179,096 200,000 214,072 200,000 0.00% 76004 - COMP ABSENCE NON OP 72 - BENEFITS 723001 - RETIREMENT CONTRIBUTIONS ADD'L 111,134 160,000 160,000 160,000 0.00% 723004 - RETIREMENT PART TIME/TEMP 443 - - - 727016 - MEDICARE FRINGES 29,182 - - - 727021 - ACCRUED RHS EXPENSE (28,350) - - - 72 - BENEFITS Total 112,408 160,000 160,000 160,000 0.00% 73 - LUMP SUM PAYS 714002 - TERMINATION PAY MISC 1,725,189 1,250,000 1,250,000 1,250,000 0.00% 714003 - TERMINATION PAY SAFETY 545,309 450,000 450,000 450,000 0.00% 714004 - PAID FLEX/SPILLOVER PAY 117,018 170,000 170,000 170,000 0.00% 714006 - PAID COMP/SPILLOVER PAY - - - - 73 - LUMP SUM PAYS Total 2,387,515 1,870,000 1,870,000 1,870,000 0.00% 74 - OTHER PAYS 715003 - ACCRUED COMP ABSENCE (441,448) - - - 74 - OTHER PAYS Total (441,448) - - - 76004 - COMP ABSENCE NON OP Total 2,058,475 2,030,000 2,030,000 2,030,000 0.00% 76104 - RETIREE MEDICAL NON OP 72 - BENEFITS 727015 - UNEMPLOYMENT EXPENSE 165 - - - 727019 - SURVIVOR BENEFIT - - - - 72 - BENEFITS Total 165 - - - 76104 - RETIREE MEDICAL NON OP Total 165 - - - 76204 - RETIREE MED RES NON OP 72 - BENEFITS 726003 - RETIREE PERS PREMIUMS 794,223 670,000 670,000 816,000 21.79% 726007 - CHANGE IN NET OPEB OBLIGATION - - - - 727006 - RHS LUMP SUM CONTRIBUTION - - - - 727008 - RETIREE RHS CONTRIBUTION 2,297,347 2,283,405 2,283,405 2,283,405 0.00% 72 - BENEFITS Total 3,091,570 2,953,405 2,953,405 3,099,405 4.94% 81 - CONTRACT SERVICES 811052 - ANNUAL OPEB PAYMENT 3,705,275 4,124,923 4,124,923 4,359,593 5.69% 81 - CONTRACT SERVICES Total 3,705,275 4,124,923 4,124,923 4,359,593 5.69% 76204 - RETIREE MED RES NON OP Total 6,796,845 7,078,328 7,078,328 7,458,998 5.38% 76404 - IT ISF NON OP 230 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE - 452,232 452,232 483,772 6.97% 87 - GENERAL EXPENSES Total - 452,232 452,232 483,772 6.97% 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 47,731 - - - 911042 - CAP AQUISTN EXP REVERSAL (25,837) - - - 90 - CAPITAL EXPENDITURES Total 21,894 - - - 76404 - IT ISF NON OP Total 21,894 452,232 452,232 483,772 6.97% 76420203 - CITY MGR INFORMTN TECHNOLOGY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,596,920 1,800,595 1,817,520 1,997,695 10.95% 711003 - SALARIES PART TIME 15,227 24,168 24,395 28,147 16.46% 70 - REGULAR SALARIES Total 1,612,147 1,824,763 1,841,915 2,025,841 11.02% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 6,609 6,420 6,480 7,320 14.02% 71 - SPECIAL PAYS Total 6,609 6,420 6,480 7,320 14.02% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 304,892 348,564 348,564 382,704 9.79% 722001 - PENSION EE NORMAL COST MISC 135,961 152,001 153,429 182,958 20.37% 723002 - PENSION ER NORMAL COST MISC 133,622 151,454 152,877 190,176 25.57% 723004 - RETIREMENT PART TIME/TEMP 571 906 915 1,056 16.46% 724001 - PENSION EE CONTRIB MISC (201,583) (234,077) (229,247) (232,074) -0.86% 725001 - PENSION UAL REQUIRED MISC 381,616 413,793 410,502 413,793 0.00% 725003 - PENSION UAL DISCRETIONARY MISC 80,634 131,056 134,348 131,056 0.00% 727003 - CELL PHONE STIPEND 10,765 9,180 9,180 13,020 41.83% 727004 - RHS $2.50 CONTRIBUTION 24,087 20,038 20,038 17,820 -11.07% 727012 - LIFE INSURANCE 1,477 1,680 1,680 1,785 6.25% 727013 - EMP ASSISTANCE PROGRAM 279 320 320 340 6.25% 727016 - MEDICARE FRINGES 25,724 31,606 31,903 35,219 11.43% 727019 - SURVIVOR BENEFIT 808 - - - 728003 - COMPENSATED ABSENCES 62,356 63,021 63,021 69,919 10.95% 729015 - CONTRA PENSION EXP (GASB 68)(650,383) - - - 729016 - CONTRA OPEB EXP (GASB 75)(74,523) - - - 72 - BENEFITS Total 236,303 1,089,542 1,097,530 1,207,773 10.85% 73 - LUMP SUM PAYS 714001 - LUMP SUM PAYMENT 25,000 - - - 73 - LUMP SUM PAYS Total 25,000 - - - 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 16,758 22,881 22,881 22,881 0.00% 713009 - STAND BY PAY 10,160 10,300 10,300 10,300 0.00% 715005 - SALARY & BENEFIT SAVINGS - - - - 74 - OTHER PAYS Total 26,918 33,181 33,181 33,181 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 36,076 45,000 45,000 100,000 122.22% 81 - CONTRACT SERVICES Total 36,076 45,000 45,000 100,000 122.22% 83 - UTILITIES 831001 - TELECOMM DATALINES 293,270 246,125 274,416 300,000 21.89% 831002 - UTILITIES TELEPHONE 8,192 - - 15,000 83 - UTILITIES Total 301,462 246,125 274,416 315,000 27.98% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 1,333 3,000 3,000 3,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 24,099 22,000 22,000 22,000 0.00% 231 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 841044 - TOOLS INSTRUMENTS ETC 423 - - - 84 - SUPPLIES & MATERIALS Total 25,854 25,000 25,000 25,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 1,127 1,500 1,500 1,500 0.00% 851011 - MAINTENANCE COPIERS 41,608 75,000 75,000 75,000 0.00% 851013 - PRINTER MAINT/SUPPLIES - 3,000 3,000 3,000 0.00% 85 - MAINTENANCE & REPAIR Total 42,735 79,500 79,500 79,500 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,225 10,000 10,000 10,000 0.00% 861003 - TRAINING 9,891 15,000 15,000 15,000 0.00% 86 - TRAVEL & TRAINING Total 12,116 25,000 25,000 25,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 14 300 300 300 0.00% 871017 - SOFTWARE LICENSE RENEWAL 1,048,015 1,300,000 1,337,241 1,050,000 -19.23% 871018 - HARDWARE MONITOR/PRINTER 705 - - - 871019 - NETWORK EQUIPMENT 2,062 - - - 871021 - HARDWARE MAINTENANCE 28,114 50,000 50,000 50,000 0.00% 87 - GENERAL EXPENSES Total 1,078,909 1,350,300 1,387,541 1,350,300 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 9,000 9,000 9,000 10,940 21.55% 881003 - VEHICLE REPLACE ISF 4,509 7,124 7,124 7,252 1.79% 881004 - IT ISF OPERATING CHARGE 125,485 130,603 130,603 148,261 13.52% 881005 - IT ISF REPLACEMENT CHARGE 53,253 53,628 53,628 53,628 0.00% 881010 - WORKERS' COMP ISF MISC 35,826 5,358 5,358 15,641 191.93% 881012 - GENERAL LIABILITY INSURANCE 71,574 81,618 81,618 70,370 -13.78% 881013 - UNINSURED CLAIMS CHARGE 52,892 - - - 881014 - ANNUAL OPEB CHARGE 110,343 93,757 93,757 100,906 7.63% 881015 - OTHER INSURANCE ISF RATES - 126 126 126 0.00% 88 - INTERNAL SVC CHARGE Total 462,882 381,214 381,214 407,124 6.80% 90 - CAPITAL EXPENDITURES 911002 - PC REPLACEMENT PROGRAM 194 - - - 911003 - SOFTWARE LICENSES 3,902 - - - 911004 - COMPUTER EQUIPMENT 129,542 100,000 102,571 100,000 0.00% 911022 - MOBILE DATA COMPUTING - - - - 911027 - SOFTWARE LICENSE NEW 58,164 70,000 70,581 70,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES 590 3,000 3,000 3,000 0.00% 90 - CAPITAL EXPENDITURES Total 192,393 173,000 176,152 173,000 0.00% 76420203 - CITY MGR INFORMTN TECHNOLOGY Total 4,059,404 5,279,045 5,372,930 5,749,039 8.90% 76504 - IT STRATEGIC FUND NON OP 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 205,280 - - - 911042 - CAP AQUISTN EXP REVERSAL (12,178) - - - 90 - CAPITAL EXPENDITURES Total 193,102 - - - 76504 - IT STRATEGIC FUND NON OP Total 193,102 - - - 7657650 - IT REPLACEMENT 87 - GENERAL EXPENSES 871017 - SOFTWARE LICENSE RENEWAL - - - - 871018 - HARDWARE MONITOR/PRINTER 3,421 - - - 871019 - NETWORK EQUIPMENT 59,176 60,000 60,000 60,000 0.00% 871020 - PC REPLACEMENT 281,388 175,352 175,352 190,000 8.35% 87 - GENERAL EXPENSES Total 343,986 235,352 235,352 250,000 6.22% 90 - CAPITAL EXPENDITURES 232 2022 ACTUAL 2023 ORIGINAL BUDGET 2023 REVISED BUDGET 2024 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICE FUNDS SUMMARY BY ACCOUNT DETAIL 911005 - COPIER PURCHASES 51,626 88,000 88,000 88,000 0.00% 911020 - EQUIPMENT RENOVATION 243,363 200,000 297,821 200,000 0.00% 911022 - MOBILE DATA COMPUTING 56,103 50,000 51,055 50,000 0.00% 911024 - EQUIPMENT N.O.C.- - - - 911027 - SOFTWARE LICENSE NEW 41,920 100,000 116,818 100,000 0.00% 911030 - PERMITS PLUS UPGRADE - - - - 911032 - DATA CENTER HARDWARE - - - - 911041 - DEPRECIATION EXPENSE 60,339 - - - 911042 - CAP AQUISTN EXP REVERSAL (279,742) - - - 911050 - ILS REPLACEMENT - - 206,547 - 90 - CAPITAL EXPENDITURES Total 173,608 438,000 760,240 438,000 0.00% 7657650 - IT REPLACEMENT Total 517,593 673,352 995,593 688,000 2.18% 7657651 - IT STRATEGIC ERP 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 67,388 - 525,801 - 81 - CONTRACT SERVICES Total 67,388 - 525,801 - 7657651 - IT STRATEGIC ERP Total 67,388 - 525,801 - 7657653 - IT STRATEGIC 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 23,979 80,000 92,021 80,000 0.00% 81 - CONTRACT SERVICES Total 23,979 80,000 92,021 80,000 0.00% 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES - - - - 911024 - EQUIPMENT N.O.C.52,984 100,000 124,000 100,000 0.00% 90 - CAPITAL EXPENDITURES Total 52,984 100,000 124,000 100,000 0.00% 7657653 - IT STRATEGIC Total 76,963 180,000 216,021 180,000 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 315,306 - 171,944 - 81 - CONTRACT SERVICES Total 315,306 - 171,944 - 84 - SUPPLIES & MATERIALS 841046 - SPECIAL DEPT EXPENSE NOC 16,881 70,000 70,000 70,000 0.00% 84 - SUPPLIES & MATERIALS Total 16,881 70,000 70,000 70,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,596 - 46,150 - 861003 - TRAINING - - - - 86 - TRAVEL & TRAINING Total 4,596 - 46,150 - 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES - 183,496 283,295 183,496 0.00% 911027 - SOFTWARE LICENSE NEW 12,730 240,000 240,000 240,000 0.00% 90 - CAPITAL EXPENDITURES Total 12,730 423,496 523,295 423,496 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT Total 349,513 493,496 811,389 493,496 0.00% Grand Total 30,509,917 37,029,854 41,172,560 40,800,023 10.18% 233 Debt Service Estimates 2023-24 Year of Original Balance Balance Total Principal Final Div Issuance 07/01/2023 Additions Deletions 06/30/2024 Payments Interest Paid to Date Payment 80098 2010 Civic Center COP Series B* 106,575,000 91,190,000 - (3,510,000) 87,680,000 9,776,804 6,266,804 18,895,000 2041 80098 2020 Fire Station 2 COP Series A 7,860,000 6,420,000 (725,000) 5,695,000 954,000 229,000 2,165,000 2031 Total Debt Service 136,920,000 97,610,000 - (4,235,000) 93,375,000 10,730,804 6,495,804 43,545,000 80098-431265 2010 Civic Center COP Series B BAB Subsidy* - - - - - (2,068,359) (2,068,359) - 2041 Total Debt Service w/ BAB Subsidy 136,920,000 97,610,000 - (4,235,000) 93,375,000 8,662,445 4,427,445 43,545,000 *The City is required to budget the 2010 Civic Center COP Series B debt service at the gross amount. However, we expect to receive $2,068,359 of Federal BAB Subsidy, thus reducing our total debt service. 2024 234 235 Fund Org 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 012 General Fund - CIP Rebudget New Budget Total 01201925 Facilities $1,617,000 $0 $1,617,000 $0 $0 $0 $0 $0 01201926 Drainage $866,000 $0 $866,000 $2,765,000 $3,645,000 $1,775,000 $0 $400,000 01201927 Streets $1,085,000 $6,000,000 $7,085,000 $3,235,000 $2,355,000 $3,975,000 $4,723,500 $4,357,000 01201928 Miscellaneous $332,000 $0 $332,000 $0 $0 $0 $0 $0 Total General Fund - CIP $3,900,000 $6,000,000 $9,900,000 $6,000,000 $6,000,000 $5,750,000 $4,723,500 $4,757,000 Oceanfront Encroachment Rebudget New Budget Total 01201938 Oceanfront Encroachment Misc.$650,000 $0 $650,000 $0 $0 $0 $0 $0 16701 Oceanfront Encroachment $0 $150,000 $150,000 $0 $0 $0 $0 $0 Total Oceanfront Encroachment $650,000 $150,000 $800,000 $0 $0 $0 $0 $0 Tide and Submerged Lands Rebudget New Budget Total 100 10001 Tidelands - Maintenance $1,674,249 $750,000 $2,424,249 $1,500,000 $950,000 $1,475,000 $750,000 $1,150,000 100 10001940 Upper Newport Reserve $5,000 $0 $5,000 $0 $0 $0 $0 $0 101 10101 Tidelands - Capital $1,286,066 $2,600,000 $3,886,066 $7,830,000 $3,690,000 $400,000 $20,000,000 $400,000 Total Tide and Submerged Lands $2,965,315 $3,350,000 $6,315,315 $9,330,000 $4,640,000 $1,875,000 $20,750,000 $1,550,000 121 Gas Tax Rebudget New Budget Total 12101 Gas Tax $596,000 $2,700,000 $3,296,000 $3,000,000 $2,993,000 $2,866,000 $3,000,000 $2,768,000 Total Gas Tax $596,000 $2,700,000 $3,296,000 $3,000,000 $2,993,000 $2,866,000 $3,000,000 $2,768,000 Measure M Rebudget New Budget Total 122 12201 Measure M Fair Share $0 $3,000,000 $3,000,000 $3,000,000 $2,930,000 $2,700,000 $3,000,000 $2,581,000 123 1230050 Measure M Competitive - Streets $1,400 $0 $1,400 $1,050,000 $0 $0 $11,250,000 $0 123 1230053 Measure M Comp. - Transportation $282,780 $0 $282,780 $0 $0 $0 $0 $0 Total Measure M $284,180 $3,000,000 $3,284,180 $4,050,000 $2,930,000 $2,700,000 $14,250,000 $2,581,000 126 SB 1 - Road Maintenance Repair Act Rebudget New Budget Total 12601 RMRA $0 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 Total RMRA $0 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 Contributions Rebudget New Budget Total 135 13501 Contributions $7,274,728 $0 $7,274,728 $0 $0 $0 $0 $0 138 13801 Environmental Contributions $1,869,000 $0 $1,869,000 $0 $0 $0 $0 $0 166 16601 Amer. Rescue Plan Act $4,899,009 $0 $4,899,009 $0 $0 $0 $0 $0 Total Contributions $14,042,737 $0 $14,042,737 $0 $0 $0 $0 $0 140 Transportation and Circulation Rebudget New Budget Total 14001 Transportation and Circulation $0 $0 $0 $0 $0 $0 $0 $0 Total Transportation and Circulation $0 $0 $0 $0 $0 $0 $0 $0 PROJECT FUND SUMMARY FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 236 Fund Org 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan PROJECT FUND SUMMARY FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 141 Building Excise Tax Rebudget New Budget Total 14101 Building Excise Tax $0 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 Total Building Excise Tax $0 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 142 AQMD Subvention Rebudget New Budget Total 14201 AQMD Subvention $0 $200,000 $200,000 $0 $0 $0 $0 $0 Total AQMD Subvention $0 $200,000 $200,000 $0 $0 $0 $0 $0 Major Facilities Financing Plan Rebudget New Budget Total 512 51201 Miscellaneous $1,326,991 $0 $1,326,991 $0 $0 $0 $0 $0 532 53201 Fire Stations $200,000 $0 $200,000 $5,800,000 $0 $0 $0 $0 562 56201 Parks and Community Centers $5,212,100 $1,711,044 $6,923,144 $1,650,000 $0 $0 $0 $0 Total Major Facilities Financing Plan $6,739,091 $1,711,044 $8,450,135 $7,450,000 $0 $0 $0 $0 535 Balboa Village Parking Management District Rebudget New Budget Total 53501 BV Parking Mgmt District $273,220 $0 $273,220 $0 $0 $0 $0 $0 Total BV Parking Management District $273,220 $0 $273,220 $0 $0 $0 $0 $0 536 Neighborhood Enhancement Rebudget New Budget Total 53601 Neighborhood Enhancement $11,036,000 $0 $11,036,000 $1,750,000 $250,000 $20,250,000 $250,000 $250,000 Total Neighborhood Enhancement $11,036,000 $0 $11,036,000 $1,750,000 $250,000 $20,250,000 $250,000 $250,000 570 Parks Maintenance Master Plan Rebudget New Budget Total 57001 Parks Maintenance Master Plan $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 Total Parks Maintenance Master Plan $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 571 Facilities Maintenance Rebudget New Budget Total 57101 Facilities Maintenance $2,475,000 $2,500,000 $4,975,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Facilities Maintenance $2,475,000 $2,500,000 $4,975,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 701 Water Enterprise Rebudget New Budget Total 70101 Water Enterprise $0 $0 $0 $400,000 $0 $400,000 $0 $400,000 Total Water Enterprise $0 $0 $0 $400,000 $0 $400,000 $0 $400,000 702 Water Capital Rebudget New Budget Total 70201 Water Capital $50,000 $340,000 $390,000 $91,000 $93,000 $96,000 $98,000 $100,000 70201931 Distribution and Piping $647,457 $3,974,000 $4,621,457 $2,866,000 $10,004,000 $5,631,000 $1,872,000 $4,798,000 70201932 NMP Distribution and Piping $0 $1,000,000 $1,000,000 $396,000 $410,000 $420,000 $427,000 $438,000 70201933 NMP Pumping and Operations $0 $900,000 $900,000 $0 $0 $0 $0 $0 Total Water Capital $697,457 $6,214,000 $6,911,457 $3,353,000 $10,507,000 $6,147,000 $2,397,000 $5,336,000 237 Fund Org 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan PROJECT FUND SUMMARY FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 711 Wastewater Enterprise Rebudget New Budget Total 71101 Wastewater Enterprise $50,000 $750,000 $800,000 $800,000 $200,000 $800,000 $200,000 $800,000 Total Wastewater Enterprise $50,000 $750,000 $800,000 $800,000 $200,000 $800,000 $200,000 $800,000 712 Wastewater Capital Rebudget New Budget Total 71201 Wastewater Capital $992,000 $0 $992,000 $250,000 $0 $0 $0 $0 Total Wastewater Capital $992,000 $0 $992,000 $250,000 $0 $0 $0 $0 Funding To Be Determined Rebudget New Budget Total Funding To Be Determined $0 $0 $0 $5,935,000 $355,000 $2,975,000 $0 $0 Total TBD $0 $0 $0 $5,935,000 $355,000 $2,975,000 $0 $0 Subtotal for All CIP Projects $44,701,000 $29,375,044 $74,076,044 $47,618,000 $33,175,000 $49,063,000 $50,870,500 $23,742,000 Total for All Funds $44,701,000 $29,375,044 $74,076,044 $47,618,000 $33,175,000 $49,063,000 $50,870,500 $23,742,000 UUD AD Improvement Funds Rebudget New Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan AD 113 66302 $472,000 $0 $472,000 $0 $0 $0 $0 $0 AD 120 66902 $301,000 $0 $301,000 $0 $0 $0 $0 $0 AD 124 67502 $28,802,000 $0 $28,802,000 $0 $0 $0 $0 $0 Total UUD AD Improvement Funds $29,575,000 $0 $29,575,000 $0 $0 $0 $0 $0 238 Pg Project Category Rebudget New Budget Total 01201925 Facilities 13 20F14 City Yd Fueling Sup. Facilities & Transfer Station Facilities $95,000 $0 $95,000 $0 $0 $0 $0 $0 114 20M11 General Plan Update Misc $522,000 $0 $522,000 $0 $0 $0 $0 $0 117 22M15 Permanent Supportive Housing Misc $1,000,000 $0 $1,000,000 $0 $0 $0 $0 $0 Subtotal $1,617,000 $0 $1,617,000 $0 $0 $0 $0 $0 01201926 Drainage 34 23D02 Storm Drain System Repair / Rehabilitation Str/Dr $56,000 $0 $56,000 $400,000 $0 $400,000 $0 $400,000 20 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $810,000 $0 $810,000 $2,365,000 $3,645,000 $1,375,000 $0 $0 Subtotal $866,000 $0 $866,000 $2,765,000 $3,645,000 $1,775,000 $0 $400,000 01201927 Streets 49 28RXX 16th Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $70,000 $0 18 23R07 Alleys Reconstruction Str/Dr $80,000 $0 $80,000 $0 $0 $0 $0 $0 18 24R07 Alleys Reconstruction Str/Dr $0 $0 $0 $300,000 $0 $0 $300,000 $382,000 19 22R11 Balboa Blvd, Newport Blvd & 32nd St Rehab Str/Dr $0 $0 $0 $210,000 $0 $0 $0 $0 21 22R13 Balboa Island Street and Drainage Improvements Str/Dr $68,000 $1,400,000 $1,468,000 $600,000 $0 $0 $0 $0 43 25RXX City Bridge Maintenance Program Str/Dr $0 $0 $0 $0 $0 $500,000 $0 $500,000 23 23R06 Concrete Replacement Program Str/Dr $50,000 $0 $50,000 $0 $0 $0 $0 $0 23 24R06 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 24 23R11 East Coast Highway Pavement Rehabilitation Str/Dr $0 $495,000 $495,000 $0 $0 $0 $0 $0 25 24R11 Irvine Ave Pavement Rehabilitation with County Str/Dr $0 $200,000 $200,000 $0 $0 $0 $0 $0 48 27RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $1,018,500 $0 26 23L01 Landscape Enhancement Program Str/Dr $105,000 $0 $105,000 $0 $0 $0 $0 $0 26 24L01 Landscape Enhancement Program Str/Dr $0 $350,000 $350,000 $0 $0 $0 $0 $0 27 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $0 $350,000 $350,000 $0 $0 $0 $0 $0 28 15R19 Old Newport Boulevard / WCH Modifications Str/Dr $100,000 $0 $100,000 $0 $0 $0 $0 $0 29 24R14 Old Newport Curb Improvements Str/Dr $0 $250,000 $250,000 $0 $0 $0 $0 $0 30 24R01 Pavement Management Plan Maintenance Str/Dr $0 $30,000 $30,000 $50,000 $30,000 $50,000 $30,000 $50,000 50 28RXX San Joaquin Hills - Spyglass Hill to Newport Coast Str/Dr $0 $0 $0 $0 $0 $0 $340,000 $0 35 24R03 Street Pavement Repair Program Str/Dr $0 $100,000 $100,000 $0 $250,000 $750,000 $750,000 $750,000 36 24V02 Streetlight Rehabilitation Program Str/Dr $0 $500,000 $500,000 $0 $0 $600,000 $0 $600,000 57 24T03 Traffic Signage, Striping and Marking Transp $0 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 58 23T01 Traffic Signal Rehabilitation Program Transp $682,000 $0 $682,000 $0 $0 $0 $0 $0 58 24T01 Traffic Signal Rehabilitation Program Transp $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 38 24R12 Via Lido / Via Oporto Intersection Improvements Str/Dr $0 $250,000 $250,000 $0 $0 $0 $0 $0 51 28RXX Villa Balboa Trail and Fire Access Rd - Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $0 $140,000 $0 Subtotal $1,085,000 $6,000,000 $7,085,000 $3,235,000 $2,355,000 $3,975,000 $4,723,500 $4,357,000 01201928 Miscellaneous PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan GENERAL FUND GENERAL FUND 239 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 112 16M15 Affordable Housing Misc $329,000 $0 $329,000 $0 $0 $0 $0 $0 60 17X12 Newport Bay Trash Wheel WQ/Env $3,000 $0 $3,000 $0 $0 $0 $0 $0 Subtotal $332,000 $0 $332,000 $0 $0 $0 $0 $0 Total General Fund $3,900,000 $6,000,000 $9,900,000 $6,000,000 $6,000,000 $5,750,000 $4,723,500 $4,757,000 01201938 Oceanfront Encroachment Misc 22 22R12 Beach Access Street Ends - Peninsula Point Str/Dr $650,000 $0 $650,000 $0 $0 $0 $0 $0 Subtotal $650,000 $0 $650,000 $0 $0 $0 $0 $0 16701 Oceanfront Encroachment Misc 61 24X12 Peninsula Point Restoration - Monitor & Maint.WQ/Env $0 $150,000 $150,000 $0 $0 $0 $0 $0 Subtotal $0 $150,000 $150,000 $0 $0 $0 $0 $0 Total Oceanfront Encroachment $650,000 $150,000 $800,000 $0 $0 $0 $0 $0 10001 Tide and Submerged Lands - Maint. 69 22H13 Abandoned / Surrendered Watercraft Abatement PHB $10,315 $0 $10,315 $0 $0 $0 $0 $0 72 23H04 Beach and Bay Sand Management PHB $100,000 $0 $100,000 $0 $0 $0 $0 $0 72 24H04 Beach and Bay Sand Management PHB $0 $500,000 $500,000 $600,000 $600,000 $600,000 $600,000 $600,000 81 25HXX Eelgrass/Caulerpa Survey PHB $0 $0 $0 $150,000 $0 $0 $0 $0 73 23H08 Harbor & Ocean Bulkheads/Seawalls/Structure Repairs PHB $490,000 $0 $490,000 $0 $0 $0 $0 $0 74 23H09 Harbor and Ocean Maintenance / Minor Improvements PHB $100,000 $0 $100,000 $0 $0 $0 $0 $0 74 24H09 Harbor and Ocean Maintenance / Minor Improvements PHB $0 $150,000 $150,000 $0 $150,000 $0 $150,000 $0 75 22H02 Harbor Piers Rehabilitation PHB $297,934 $0 $297,934 $0 $0 $0 $0 $0 82 25HXX Ocean Piers Inspection and Maintenance PHB $0 $0 $0 $550,000 $0 $550,000 $0 $550,000 115 22M12 Oil Well 12 Rehabilitation Misc $168,000 $0 $168,000 $0 $0 $0 $0 $0 116 22M13 Oil Well 15 Rehabilitation Misc $208,000 $0 $208,000 $0 $0 $0 $0 $0 78 23H05 Surfside Sunset Coastal Sand Repl. Fair Share PHB $200,000 $0 $200,000 $0 $0 $0 $0 $0 62 21X02 TMDL Compliance / Water Quality Improvements WQ/Env $100,000 $0 $100,000 $0 $0 $0 $0 $0 62 24X02 TMDL Compliance / Water Quality Improvements WQ/Env $0 $100,000 $100,000 $200,000 $200,000 $200,000 $0 $0 86 27HXX Vessel Sewage Pumpout Replacement PHB $0 $0 $0 $0 $0 $125,000 $0 $0 Subtotal $1,674,249 $750,000 $2,424,249 $1,500,000 $950,000 $1,475,000 $750,000 $1,150,000 10001940 Upper Newport Reserve 60 17X12 Newport Bay Trash Wheel WQ/Env $5,000 $0 $5,000 $0 $0 $0 $0 $0 Subtotal $5,000 $0 $5,000 $0 $0 $0 $0 $0 TIDE AND SUBMERGED LANDS OCEANFRONT ENCROACHMENT 240 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 10101 Tide and Submerged Lands - Capital 20 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $500,000 $0 $500,000 $0 $0 $0 $0 $0 83 26HXX Balboa Island Seawall - Permitting and Design PHB $0 $0 $0 $0 $500,000 $0 $20,000,000 $0 70 24H11 Balboa Island Seawall (Ferry Landing)PHB $0 $500,000 $500,000 $0 $1,000,000 $0 $0 $0 71 23H11 Balboa Yacht Basin Dock Replacement PHB $200,000 $800,000 $1,000,000 $5,500,000 $0 $0 $0 $0 80 25HXX Balboa Yacht Basin Dredging PHB $0 $0 $0 $1,930,000 $0 $0 $0 $0 73 24H08 Harbor & Ocean Bulkheads/Seawalls/Structure Repairs PHB $0 $400,000 $400,000 $400,000 $400,000 $400,000 $0 $400,000 75 19H02 Harbor Piers Rehabilitation PHB $286,066 $0 $286,066 $0 $0 $0 $0 $0 75 23H02 Harbor Piers Rehabilitation PHB $300,000 $0 $300,000 $0 $0 $0 $0 $0 75 24H02 Harbor Piers Rehabilitation PHB $0 $400,000 $400,000 $0 $0 $0 $0 $0 76 22H07 Harborwide Dredging PHB $0 $500,000 $500,000 $0 $0 $0 $0 $0 84 26HXX Lower Castaways Bulkhead Replacement PHB $0 $0 $0 $0 $1,140,000 $0 $0 $0 85 26HXX Mooring Fields PHB $0 $0 $0 $0 $650,000 $0 $0 $0 Subtotal $1,286,066 $2,600,000 $3,886,066 $7,830,000 $3,690,000 $400,000 $20,000,000 $400,000 Total Tide and Submerged Lands $2,965,315 $3,350,000 $6,315,315 $9,330,000 $4,640,000 $1,875,000 $20,750,000 $1,550,000 12101 Gas Tax 19 22R11 Balboa Blvd, Newport Blvd & 32nd St Rehab Str/Dr $210,000 $0 $210,000 $194,000 $0 $0 $0 $0 45 26RXX Birch St Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $340,000 $0 $0 $0 41 25RXX Bristol St North and South Str/Dr $0 $0 $0 $280,000 $0 $0 $0 $0 42 25RXX Campus Dr Pavement Rehabilitation Str/Dr $0 $0 $0 $100,000 $0 $0 $0 $0 48 27RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $420,000 $708,000 $0 27 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $0 $200,000 $200,000 $0 $0 $0 $0 $0 46 26RXX Newport Blvd and Via Lido Pavement Rehab Str/Dr $0 $0 $0 $0 $80,000 $634,000 $0 $0 28 15R19 Old Newport Boulevard / WCH Modifications Str/Dr $5,000 $0 $5,000 $0 $0 $0 $0 $0 47 26RXX San Joaquin Hills Rd Str/Dr $0 $0 $0 $0 $190,000 $25,000 $0 $0 44 25RXX Santa Ana Ave, San Bernardino and Broad St Rehab Str/Dr $0 $0 $0 $150,000 $0 $0 $0 $0 33 24R04 Slurry Seal Program Str/Dr $0 $1,680,000 $1,680,000 $1,526,000 $1,883,000 $1,787,000 $1,542,000 $1,393,000 35 24R03 Street Pavement Repair Program Str/Dr $0 $750,000 $750,000 $750,000 $500,000 $0 $0 $0 37 23R14 Superior Avenue and Hospital Road Pavement R Str/Dr $0 $70,000 $70,000 $0 $0 $0 $0 $0 51 28RXX Villa Balboa Trail and Fire Access Rd - Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $0 $0 $1,375,000 39 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $381,000 $0 $381,000 $0 $0 $0 $0 $0 40 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $0 $0 $0 $0 $0 $0 $750,000 $0 Subtotal $596,000 $2,700,000 $3,296,000 $3,000,000 $2,993,000 $2,866,000 $3,000,000 $2,768,000 Total Gas Tax $596,000 $2,700,000 $3,296,000 $3,000,000 $2,993,000 $2,866,000 $3,000,000 $2,768,000 GAS TAX TIDE AND SUBMERGED LANDS 241 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 12201 Measure M Fair Share 49 28RXX 16th Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $489,000 19 22R11 Balboa Blvd, Newport Blvd & 32nd St Rehab Str/Dr $0 $0 $0 $973,000 $0 $0 $0 $0 45 26RXX Birch St. Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $2,700,000 $0 $0 41 25RXX Bristol St North and South Str/Dr $0 $0 $0 $0 $900,000 $0 $0 $0 42 25RXX Campus Dr. Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $730,000 $0 $0 $0 24 23R11 East Coast Highway Pavement Rehabilitation Str/Dr $0 $1,640,000 $1,640,000 $0 $0 $0 $0 $0 27 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $0 $0 $0 $1,577,000 $0 $0 $0 $0 52 29RXX Newport Center Drive and Santa Cruz Rehab Str/Dr $0 $0 $0 $0 $0 $0 $0 $500,000 28 15R19 Old Newport Boulevard / WCH Modifications Str/Dr $0 $0 $0 $450,000 $0 $0 $0 $0 50 28RXX San Joaquin Hills Rd Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $1,292,000 32 23R13 San Miguel Drive Pavement Rehabilitation Str/Dr $0 $620,000 $620,000 $0 $0 $0 $0 $0 44 25RXX Santa Ana Ave, San Bernardino and Broad St Rehab Str/Dr $0 $0 $0 $0 $1,300,000 $0 $0 $0 53 29RXX Seaview Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $0 $0 $300,000 39 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $0 $740,000 $740,000 $0 $0 $0 $0 $0 40 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $0 $0 $0 $0 $0 $0 $3,000,000 $0 Subtotal $0 $3,000,000 $3,000,000 $3,000,000 $2,930,000 $2,700,000 $3,000,000 $2,581,000 1230050 Measure M Comp Streets 28 15R19 Old Newport Boulevard / West Coast Highway M Str/Dr $0 $0 $0 $1,050,000 $0 $0 $0 $0 40 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $1,400 $0 $1,400 $0 $0 $0 $11,250,000 $0 Subtotal $1,400 $0 $1,400 $1,050,000 $0 $0 $11,250,000 $0 1230053 Measure M Comp Transportation 55 21T13 Balboa Island/CDM Microtransit Feasibility Study Transp $58,500 $0 $58,500 $0 $0 $0 $0 $0 56 17T13 Balboa Peninsula Summer Trolley Transp $124,490 $0 $124,490 $0 $0 $0 $0 $0 56 19T13 Balboa Peninsula Summer Trolley Transp $99,790 $0 $99,790 $0 $0 $0 $0 $0 Subtotal $282,780 $0 $282,780 $0 $0 $0 $0 $0 Total Measure M $284,180 $3,000,000 $3,284,180 $4,050,000 $2,930,000 $2,700,000 $14,250,000 $2,581,000 MEASURE M 242 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 12601 RMRA 41 25RXX Bristol St North and South Str/Dr $0 $0 $0 $0 $1,500,000 $0 $0 $0 24 23R11 East Coast Highway Pavement Rehabilitation Str/Dr $0 $1,500,000 $1,500,000 $0 $0 $0 $0 $0 48 27RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $1,500,000 $0 27 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $0 $0 $0 $1,500,000 $0 $0 $0 $0 47 26RXX San Joaquin Hills Rd Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $1,500,000 $0 $0 50 28RXX San Joaquin Hills Rd Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $1,500,000 Subtotal $0 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 Total RMRA $0 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 13501 Contributions 69 22H13 Abandoned / Surrendered Watercraft Abatement PHB $151,685 $0 $151,685 $0 $0 $0 $0 $0 55 21T13 Balboa Island/CDM Microtransit Feasibility Study Transp $6,500 $0 $6,500 $0 $0 $0 $0 $0 12 19F11 Central Library Lecture Hall Facilities $6,500,000 $0 $6,500,000 $0 $0 $0 $0 $0 31 23R02 Rubberized Pavement Grant Program Str/Dr $250,000 $0 $250,000 $0 $0 $0 $0 $0 39 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $252,000 $0 $252,000 $0 $0 $0 $0 $0 95 16W12 Water and Wastewater Bay Crossing Subaqueous Con Water $114,543 $0 $114,543 $0 $0 $0 $0 $0 Subtotal $7,274,728 $0 $7,274,728 $0 $0 $0 $0 $0 13801 Environmental Contributions 60 17X12 Newport Bay Trash Wheel WQ/Env $1,869,000 $0 $1,869,000 $0 $0 $0 $0 $0 Subtotal $1,869,000 $0 $1,869,000 $0 $0 $0 $0 $0 16601 Amer. Rescue Plan Act (ARPA) 13 20F14 City Yd Fueling Sup. Facilities & Transfer Station Facilities $4,899,009 $0 $4,899,009 $0 $0 $0 $0 $0 Subtotal $4,899,009 $0 $4,899,009 $0 $0 $0 $0 $0 Total Contributions $14,042,737 $0 $14,042,737 $0 $0 $0 $0 $0 14101 Building Excise Tax 68 24P01 Playground Refurbishment Program PHB $0 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 Subtotal $0 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 Total Building Excise Tax $0 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 SB1 - Road Maintenance and Rehabilitation Account (RMRA) CONTRIBUTIONS BUILDING EXCISE TAX 243 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 14201 AQMD Subvention 113 24M11 Fleet Electrification Program Misc $0 $200,000 $200,000 $0 $0 $0 $0 $0 Subtotal $0 $200,000 $200,000 $0 $0 $0 $0 $0 Total AQMD Subvention $0 $200,000 $200,000 $0 $0 $0 $0 $0 51201 Miscellaneous FFP 13 20F14 City Yd Fueling Sup. Facilities & Transfer Station Facilities $1,326,991 $0 $1,326,991 $0 $0 $0 $0 $0 Subtotal $1,326,991 $0 $1,326,991 $0 $0 $0 $0 $0 53201 Fire Stations 11 23F12 Balboa Library/Fire Station No. 1 Replacement Facilities $200,000 $0 $200,000 $5,800,000 $0 $0 $0 $0 Subtotal $200,000 $0 $200,000 $5,800,000 $0 $0 $0 $0 56201 Parks and Community Centers 10 23F11 15th Street Restroom Replacement Facilities $16,000 $850,000 $866,000 $0 $0 $0 $0 $0 79 25PXX Bonita Creek Park Athletic Field Turf Replace PHB $0 $0 $0 $1,650,000 $0 $0 $0 $0 12 19F11 Central Library Lecture Hall Facilities $4,267,100 $861,044 $5,128,144 $0 $0 $0 $0 $0 66 22P13 Newport Coast Pickleball Courts PHB $929,000 $0 $929,000 $0 $0 $0 $0 $0 Subtotal $5,212,100 $1,711,044 $6,923,144 $1,650,000 $0 $0 $0 $0 Total Major Facilities Financing Plan $6,739,091 $1,711,044 $8,450,135 $7,450,000 $0 $0 $0 $0 53501 Balboa Village Parking Mgmt District 56 17T13 Balboa Peninsula Summer Trolley Transp $33,640 $0 $33,640 $0 $0 $0 $0 $0 56 19T13 Balboa Peninsula Summer Trolley Transp $239,580 $0 $239,580 $0 $0 $0 $0 $0 Subtotal $273,220 $0 $273,220 $0 $0 $0 $0 $0 Total Balboa Village Parking Mgmt District $273,220 $0 $273,220 $0 $0 $0 $0 $0 AQMD MAJOR FACILTIES FINANCING PLAN BALBOA VILLAGE PARKING MANAGEMENT DISTRICT 244 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 53601 Neighborhood Enhancement 18 23R07 Alleys Reconstruction Str/Dr $100,000 $0 $100,000 $0 $0 $0 $0 $0 19 22R11 Balboa Blvd, Newport Blvd & 32nd St Rehab Str/Dr $3,160,000 $0 $3,160,000 $0 $0 $0 $0 $0 20 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $4,970,000 $0 $4,970,000 $0 $0 $0 $0 $0 65 23P13 Civic Center Park Improvements - Transportation Center Pickleball PHB $1,000,000 $0 $1,000,000 $0 $0 $0 $0 $0 114 20M11 General Plan Update Misc $500,000 $0 $500,000 $0 $0 $0 $0 $0 26 23L01 Landscape Enhancement Program Str/Dr $350,000 $0 $350,000 $0 $0 $0 $0 $0 26 24L01 Landscape Enhancement Program Str/Dr $0 $0 $0 $250,000 $250,000 $250,000 $250,000 $250,000 77 22T12 Newport Pier / McFadden Square Rehabilitation PHB $150,000 $0 $150,000 $0 $0 $0 $0 $0 77 24H12 Newport Pier / McFadden Square Rehabilitation PHB $0 $0 $0 $1,500,000 $0 $20,000,000 $0 $0 32 23R13 San Miguel Drive Pavement Rehabilitation Str/Dr $8,000 $0 $8,000 $0 $0 $0 $0 $0 34 23D02 Storm Drain System Repair / Rehabilitation Str/Dr $500,000 $0 $500,000 $0 $0 $0 $0 $0 36 23V02 Streetlight Rehabilitation Program Str/Dr $298,000 $0 $298,000 $0 $0 $0 $0 $0 Subtotal $11,036,000 $0 $11,036,000 $1,750,000 $250,000 $20,250,000 $250,000 $250,000 Total Neighborhood Enhancement $11,036,000 $0 $11,036,000 $1,750,000 $250,000 $20,250,000 $250,000 $250,000 57001 Parks Maintenance Master Plan 67 24P02 Parks Maintenance Master Plan PHB $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 Subtotal $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 Total Parks Maintenance Master Plan $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 57101 Facilities Maintenance Category 14 23F02 Facilities Maintenance Master Plan Program Facilities $2,475,000 $0 $2,475,000 $0 $0 $0 $0 $0 14 24F02 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 $2,475,000 $2,500,000 $4,975,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Facilities Maintenance $2,475,000 $2,500,000 $4,975,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Parks Maintenance Master Plan NEIGHBORHOOD ENHANCEMENT FACILITIES MAINTENANCE 245 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 70101 Water Enterprise 15 25FXX Utilities Yard Facilities Improvements Facilities $0 $0 $0 $400,000 $0 $400,000 $0 $400,000 Subtotal $0 $0 $0 $400,000 $0 $400,000 $0 $400,000 70201 Water Capital 92 23R09 Grade Adjustments - Water Valves Water $50,000 $0 $50,000 $0 $0 $0 $0 $0 92 24R09 Grade Adjustments - Water Valves Water $0 $340,000 $340,000 $91,000 $93,000 $96,000 $98,000 $100,000 Subtotal $50,000 $340,000 $390,000 $91,000 $93,000 $96,000 $98,000 $100,000 70201931 Distrib / Piping Master Plan 99 26WXX 15th Street / Irvine Avenue PRS Improvements Water $0 $0 $0 $0 $595,000 $0 $0 $0 18 23R07 Alleys Reconstruction Str/Dr $400,000 $0 $400,000 $0 $0 $0 $0 $0 18 24R07 Alleys Reconstruction Str/Dr $0 $750,000 $750,000 $200,000 $0 $500,000 $0 $0 88 23W11 Balboa Island P-19 (Phase 3)Water $0 $1,924,000 $1,924,000 $0 $0 $0 $0 $0 103 27WXX Big Canyon Reservoir Water $0 $0 $0 $0 $0 $610,000 $0 $0 89 24W11 Cathodic Protection Program Water $0 $396,000 $396,000 $0 $0 $0 $0 $0 100 26WXX CM-9 MWD Turnout Improvements Water $0 $0 $0 $0 $595,000 $0 $0 $0 90 24W06 Distribution Valve Replacement Program Water $0 $110,000 $110,000 $114,000 $116,000 $119,000 $122,000 $125,000 91 24W12 Dover Drive / Coast Hwy PRS Replacement Water $0 $154,000 $154,000 $0 $0 $0 $0 $0 104 28WXX Hoag Hospital and Newport Blvd Water Main Replacement (8" & 24"Water $0 $0 $0 $0 $0 $0 $1,500,000 $0 105 28WXX Irvine Terrace East Water Main Replacement Water $0 $0 $0 $0 $0 $0 $250,000 $4,673,000 93 24W13 New Water Wells and Pipeline Water $0 $250,000 $250,000 $0 $0 $0 $0 $0 95 16W12 Water and Wastewater Bay Crossing Subaqueous Con.Water $47,457 $0 $47,457 $0 $8,098,000 $0 $0 $0 101 26WXX Water Bay Crossing Main Rehabilitation - CIPP Lining Water $0 $0 $0 $0 $150,000 $657,000 $0 $0 102 26WXX Water Bay Crossing Main Replacement - HDD C Water $0 $0 $0 $0 $450,000 $3,745,000 $0 $0 96 24W05 Water System Rehabilitation Water $0 $390,000 $390,000 $396,000 $410,000 $420,000 $427,000 $438,000 98 23W14 Zones 3 and 4 Pump Station Upgrades Water $200,000 $0 $200,000 $1,624,000 $0 $0 $0 $0 Subtotal $647,457 $3,974,000 $4,621,457 $2,334,000 $10,414,000 $6,051,000 $2,299,000 $5,236,000 70201932 Distrib / Piping - Non Master Plan 94 24W14 Shore Cliffs Community Water System Improvements Water $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0 Subtotal $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0 70201933 Pumping and Operations - NMP 97 24W15 Water Well Rehabilitation Water $0 $900,000 $900,000 $928,000 $0 $0 $0 $0 Subtotal $0 $900,000 $900,000 $928,000 $0 $0 $0 $0 Total Water Fund $697,457 $6,214,000 $6,911,457 $3,753,000 $10,507,000 $6,547,000 $2,397,000 $5,736,000 WATER FUND 246 Pg Project Category Rebudget New Budget Total PROJECT LISTING BY FUNDING SOURCE FY 2023-24 THROUGH FY 2028-29 FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan 71101 Wastewater Enterprise 107 23R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $50,000 $0 $50,000 $0 $0 $0 $0 $0 107 24R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $0 $250,000 $250,000 $100,000 $100,000 $100,000 $100,000 $100,000 109 24S03 Sewer Main Lining and Repairs Wstwtr $0 $500,000 $500,000 $700,000 $100,000 $700,000 $100,000 $700,000 Subtotal 50,000$ 750,000$ 800,000$ 800,000$ 200,000$ 800,000$ 200,000$ 800,000$ 71201 Wastewater Capital 110 25SXX Carnation Ave Sewer Replacement Wstwtr $0 $0 $0 $250,000 $0 $0 $0 $0 108 23S04 Sewer Lift Station Improvements Wstwtr $992,000 $0 $992,000 $0 $0 $0 $0 $0 Subtotal $992,000 $0 $992,000 $250,000 $0 $0 $0 $0 Total Wastewater Fund $1,042,000 $750,000 $1,792,000 $1,050,000 $200,000 $800,000 $200,000 $800,000 20 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $0 $0 $0 $1,635,000 $355,000 $2,975,000 $0 $0 43 25RXX City Bridge Maintenance Program Str/Dr $0 $0 $0 $500,000 $0 $0 $0 $0 27 24R13 MacArthur Boulevard Pavement Rehabilitation Str/Dr $0 $0 $0 $1,800,000 $0 $0 $0 $0 37 23R14 Superior Avenue and Hospital Road Pavement R Str/Dr $0 $0 $0 $2,000,000 $0 $0 $0 $0 Total TBD $0 $0 $0 $5,935,000 $355,000 $2,975,000 $0 $0 Subtotal for All CIP Projects $44,701,000 $29,375,044 $74,076,044 $47,618,000 $33,175,000 $49,063,000 $50,870,500 $23,742,000 Total for All Funds $44,701,000 $29,375,044 $74,076,044 $47,618,000 $33,175,000 $49,063,000 $50,870,500 $23,742,000 Pg Project Category Rebudget New Budget Total 118 66302 Utilities Undergrounding AD 113 Misc $472,000 $0 $472,000 $0 $0 $0 $0 $0 119 66902 Utilities Undergrounding AD 120 Misc $301,000 $0 $301,000 $0 $0 $0 $0 $0 120 67502 Utilities Undergrounding AD 124 Misc $28,802,000 $0 $28,802,000 $0 $0 $0 $0 $0 Subtotal UUD AD Improvement Funds 29,575,000$ $0 29,575,000$ $0 $0 $0 $0 $0 FUNDING TO BE DETERMINED UUD AD Improvement Funds FY 2023-24 Budget Total 2024-25 Plan 2025-26 Plan 2026-27 Plan 2027-28 Plan 2028-29 Plan WASTEWATER FUND 247 THIS PAGE IS LEFT INTENTIONALLY BLANK 248 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). 249 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. 250 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. 251 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.) 252 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.”) 253 100 Civic Center Drive Newport Beach, CA 92660 (949) 644-3330 www.newportbeachca.gov