Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
Budget Detail (Proposed) 2026
CITY OF NEWPORT BEACHANNUAL BUDGET FISCAL YEAR 2025-2026 i Profile of Newport Beach, CA Joe Stapleton Mayor Lauren Kleiman Mayor Pro Tem Michelle Barto Councilmember Noah Blom Councilmember Robyn Grant Councilmember Sara J. Weber 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. ii THIS PAGE IS INTENTIONALLY LEFT BLANK iii City of Newport Beach 100 Civic Center Drive Newport Beach, CA 92660 City of Newport Beach Proposed, April 2025 Prepared Under the Direction of: Grace K. Leung, City Manager Compiled by: Jason Al-Imam, Finance Director iv THIS PAGE IS INTENTIONALLY LEFT BLANK TABLE OF CONTENTS FINANCIAL / EMPLOYEE STRUCTURE Organizational Chart................................................................................................................................................. 1 Budget Timeline ....................................................................................................................................................... 3 Description of Funds................................................................................................................................................. 4 Financial Policies ...................................................................................................................................................... 9 Policy F-3 ............................................................................................................................................................... 10 Employee Overview by Dept .................................................................................................................................. 17 BUDGET SUMMARIES Revenue Overview ................................................................................................................................................. 19 Revenue Detail ....................................................................................................................................................... 21 Expenditure Overview ............................................................................................................................................ 37 Expenditure by Division .......................................................................................................................................... 41 Expenditure by Function ......................................................................................................................................... 45 Fund Balance Information ...................................................................................................................................... 49 Transfers ................................................................................................................................................................ 53 DEPARTMENT INFORMATION City Attorney ........................................................................................................................................................... 55 City Clerk ................................................................................................................................................................ 61 City Council ............................................................................................................................................................ 67 City Manager's Office ............................................................................................................................................. 71 Community Development ....................................................................................................................................... 83 Finance .................................................................................................................................................................. 95 Fire ....................................................................................................................................................................... 107 Harbor .................................................................................................................................................................. 127 Human Resources ................................................................................................................................................ 135 Library .................................................................................................................................................................. 141 Police ................................................................................................................................................................... 155 Public Works ........................................................................................................................................................ 177 Recreation and Senior Services ........................................................................................................................... 201 Utilities .................................................................................................................................................................. 227 Internal Service Funds & Other Activities ............................................................................................................. 239 Capital Improvement Program .............................................................................................................................. 251 Glossary......................................................................................................................................................... 265 THIS PAGE IS INTENTIONALLY LEFT BLANK I CITY OF NEWPORT BEACH ORGANIZATIONAL CHART ELECTORATE BOARD OF TRUSTEES BUILDING & FIRE BOARD OF APPEALS CITY ARTS COMMISSION CITY ATTORNEY CIVIL SERVICE BOARD COMMUNITY DEVELOPMENT LIBRARY SERVICES CITY CLERK PUBLIC WORKSFIRE FINANCE RECREATION & SENIOR SERVICESHARBOR HUMAN RESOURCESUTILITIES POLICE MAYOR & COUNCIL CITY MANAGER HARBOR COMMISSION PARKS, BEACHES, & RECREATION COMMISSION PLANNING COMMISSION CITY COMMITTEES 1 THIS PAGE IS INTENTIONALLY LEFT BLANK 2 BUDGET TIMELINE NOVEMBER REVENUE Begin meeting with departments to review revenue projections and seek outside opinions from consultants/experts that specialize in forecasting economic trends. Review the City's revenue and expenditure assumptions. City Manager makes preliminary recommendations. Revenue projections presented to Finance Committee. MARCH FEBRUARY DEPARTMENTAL BUDGET PREPARTION Start discussions with departments and the City Manager to identify areas where changes in service delivery might be in order. FINALIZE CITY MANAGER REVIEW JULY BUDGET IMPLEMENTATION Begin Fiscal Year with adopted budget. Evaluate operating liabilities such as Workers Compensation, General Liability, Pension, and Retiree Insurance Liabilities. AUTUMN/WINTER The City Council meets to discuss the City's financial status, the upcoming budget process, priorities and service levels. This is also the time we look at our long-term infrastructure needs. JANUARY/FEBRUARY Finance Committee will review the City Manager’s Proposed Budget and make recommendations to support or adjust budget assumptions to the City Council. APRIL/MAY City Council reviews, adjusts, and votes on proposed budget, including program enhancements & budget revisions. MAY/JUNE Calculate personnel needs based on upcoming bargaining unit changes, and changes in personnel as well as ongoing operating changes. PERSONNEL & OPERATING BUDGET DEVELOPMENT COUNCIL PLANNING SESSION LIABILITIES & LONG-RANGE PLANNING FINANCE COMMITTEE REVIEW CITY COUNCIL REVIEW 3 DESCRIPTION OF FUNDS The accounts of the City of Newport Beach are organized and operated on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements. The City utilizes several categories of funds, including Major Funds, Other Governmental Funds, Enterprise Funds, Internal Service Funds, Special Funds, Other Capital Projects Funds, and Other Permanent Funds. Major Funds - Major funds are those funds which are either material or of particular importance. Major Governmental Funds – Governmental funds are generally used to account for tax supported activities. The following governmental funds meet the criteria of a major fund. Major Funds and Major Government Funds used by the City are listed as follows: •General Fund - used to account for fiscal resources which are dedicated to governmentaloperations of the City, and not required to be accounted for in another fund. •Tide and Submerged Land – Operating Fund - a Special Revenue Fund used to account for revenues related to the operation of the City’s tidelands, including beaches and marinas, andthe related expenditures. Revenue from tideland operations includes, but is not limited to, rents from moorings, piers, and leases, as well as income from parking lots, meters, and the sale ofoil. •Tide and Submerged Land – Harbor Capital Fund - a Special Revenue Fund used to accountfor 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 revenuesand the related expenditures for capital projects, maintenance, and servicing of loan advances from the General Fund. •Facilities Financial Planning Reserve Fund - used to account for the receipt and expenditureof funds for the replacement of facilities. •Debt Service Fund - used to account for debt service transactions related to the Certificates ofParticipation issued to finance the construction of the Civic Center Complex and the construction of Fire Station No. 2. Other Governmental Funds - Other governmental funds are those governmental funds which do not meet the criteria of a major fund. Other Governmental Funds used by the City fall into the following governmental fund types: •Other Special Revenue Funds – used to account for the proceeds of specific revenue sourceswhich are legally restricted to expenditures for specified purposes. •Other Capital Projects Funds – used to account for resources used for the acquisition and construction of capital facilities by the City, except those financed by Enterprise Funds. 4 •Permanent Funds – used to report resources that are legally restricted for the extent that onlyearnings, not principal, may be used for purposes that support the reporting government’sprograms. Enterprise Funds •Water Fund – an enterprise fund used to account for the activities associated with thetransmission and distribution of potable water by the City to its users. •Wastewater Fund – an enterprise fund used to account for the activities associated withproviding 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, andoutside 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 theCity’s rolling stock fleet, parking equipment, coordinated communications system equipment, fire equipment, police equipment, and recreation equipment. •Retiree Insurance Fund – used to account for the cost of providing post-employment healthcare benefits. •Information Technology Fund - used to account for the cost of maintaining and replacing 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 beused exclusively for maintenance of the street and highway system. •SB1 Gas Tax Road Maintenance and Rehabilitation Account (RMRA) Fund - accounts for all Road Maintenance and Rehabilitation Account related revenues and expenditures. State lawrequires that these funds be used exclusively for the transportation system. RMRA revenues are from fuel and vehicle registration taxes imposed by the state’s Road Repair andAccountability Act of 2017. 5 •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 usedexclusively for transportation related purposes. •Asset Forfeiture Fund - established to account for all revenues resulting from the seizure ofassets in conjunction with criminal cases (primarily drug trafficking). It is the City's policy that allsuch funds shall be used for enhancement of law enforcement programs. •Office of the Traffic Safety (OTS) DUI Grant Fund - used to account for federal funding of theSelective Traffic Enforcement Program (STEP). These funds are used exclusively for DUI enforcement. •Circulation and Transportation Fund - used to account for fair share revenues collected fromdevelopers and restricted for capital improvement projects meeting the circulation element of theCity’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 usedexclusively for public safety, libraries, parks, beaches, or recreational activities. •Community Development Block Grant Fund - used to account for revenues and expendituresrelating to the City's Community Development Block Grant program. These funds are receivedfrom the Federal Department of Housing and Urban Development and must be expendedexclusively on programs for low- or moderate-income individuals/families. •Air Quality Management District Fund – used to account for revenues received from the South Coast Air Quality Management District restricted for the use of reducing air pollution. •Environmental Liability Fund - used to account for solid waste fees restricted for mitigation offuture environmental liability relating to the handling of solid waste. •Supplemental Law Enforcement Services Fund (SLESF) - used to account for revenuesreceived from the county to be used exclusively for front line law enforcement services. •Contributions Fund - used to account for revenues received from other government agencies or private developers and expended for specific streets, highway, construction, or water qualityprojects. •Fostering Interest in Nature (FIIN) Fund – restricted for recreation and education programmingas a mitigation effort by the California Coastal Commission. •CARES Small Business Grant Fund – used to account for federal funding passed through theCounty of Orange under the Federal Coronavirus Aid, Relief, and Economic Security Act(CARES). These funds are used exclusively for economic support to small business inconnection with the COVID-19 pandemic. •American Rescue Plan Act Fund – used to account for federal funding received through Coronavirus State and Local Fiscal Recovery Funds under the American Rescue Plan Act. •Opioid Remediation Fund – used to account for revenues received from settlements related toopioid manufacturing and distribution to be used exclusively for opioid remediation activities. 6 •Oceanfront Encroachment Fund – restricted for ocean front restoration and improvement andmaintenance to enhance public access and use of ocean beaches as restricted by the LocalCoastal Program. •PEG Fees Fund – used to account for cable franchise fees received from cable providers forsupport of Public, Education, and Government access programming only. •Restricted Programs Fund – used to account for revenues received that are restricted for affordable housing, public arts and culture, parking improvements, and disability access training. Other Capital Projects Funds - Capital Projects Funds are used to account for resources used for the acquisition and construction of capital facilities by the City, except those financed by Enterprise Funds. The City of Newport Beach Capital Projects Funds are as follows: •Assessment District Fund - used to account for the receipt and expenditure of funds received from 1911 Act and 1915 Act Assessment Districts for capital improvement projects. •Civic Center and Park Fund – used to account for the design and construction of a new CivicCenter Complex. In prior years, this fund was called City Hall Improvement Funds. •Police Facility Fund – used to account for the purchase, design, and construction of a newpolice station. •Fire Station Fund - used to account for the design and construction of new fire stations. •Facilities Maintenance Fund - used to account for revenues and expenditures associated withthe maintenance of existing facilities. •Sunset Ridge Park Fund - used to account for the design and construction of the Sunset RidgePark. •Strategic Planning Fund - used to account for expenditures for study and concept developmentneeded to further refine the Facilities Financing Planning Program. It includes developing bothinterim 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 facilityrehabilitation, expansion and/or replacement in accordance with the Facilities FinancingPlanning Program. •Parks and Community Centers Fund - used to account for expenditures for park andcommunity center rehabilitation, expansion and/or replacement in accordance with the FacilitiesFinancing Planning Program. 7 •West Newport Community Center Fund - used to account for the design and construction ofthe West Newport Community Center. •Newport Uptown Undergrounding Fund - used to account for the receipt and expenditures related to the development within the Uptown Newport Planned Community Development Plan. •Balboa Village Parking Management District Fund - used to account for revenues and expenditures associated with parking management improvements in Balboa Village. •Neighborhood Enhancement Fund - used to account for projects that will enhanceneighborhood aesthetics and functionality. •Junior Lifeguards Fund – used to account for capital improvement projects related to the JuniorLifeguards program. •Unrestricted Capital Improvements Fund - used to separately account for general fund capitalimprovement 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. 8 FINANCIAL POLICIES The City of Newport Beach maintains, regularly reviews and revises a comprehensive set of Financial Policies to govern the overall financial management of the City. These policies can be found at www.newportbeachca.gov/policies. •Statement of Investment Policy •Reserve Policy •Budget Adoption and Administration (Printed in full on the following pages) •Revenue Measures •General Fund Surplus Utilization •Debt Management Policy •Income and Other Property •City Travel Policy Statement •City Vehicle/Equipment Replacement Guidelines •Civil Asset Forfeiture and Seizure Policy •Custody and Disposal of Controlled Property •Taxicab Regulations •Distribution of Public Information in Municipal Services Statements and Business LicenseRenewals •Contract Procurement and 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 ensure compliance with the Financial Policies included: •Maintain a balanced budget •Maintain appropriate reserve levels •Estimate revenues conservatively •Budget meets all bonded debt requirements •Pension contributions towards Unfunded Accrued Liability (UAL) 9 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 10 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. 11 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. 12 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 CityCouncil for consideration if a condition of such grant or donation entails any duty of the City to contribute and/ or expend a sum in excess of $10,000 not covered by such grant or donation, or that carries a future obligation to maintain and/ or insure any improvement. The City Council will be formally notified of all grants or donations on a quarterly basis by way of a "receive and file" or other Council meeting agenda item. This ability of the City Manager to accept grants or donations must be specifically included in each year's Budget Resolution to remain valid. Additionally, grant related appropriations approved by City Council may be carried forward to the following fiscal year(s) as long as the grant terms remain valid, theexpenditures are consistent with the previous Council authorization, and the funds would otherwise need to be returned to the granting or donor agency. Also, see Council Policy F-25 for specific grant acceptance and administration procedures. Grant agreements and restricted donations in excess of $30,000 must be specifically approved by the City Council. Occasionally, the terms and conditions of a grant are approved by City Council in a year prior to when the program activity will take placeand therefore, the funds are not appropriated to carry out the grant at that time. In such cases, the City Manager may appropriate the funds when they are received, provided the expenditures clearly meet the amount, terms, nature and intent of the grant or donation previously approved by City Council. 13 3.Assessment District Appropriation. Assessment district projects are typically funded by property owner contributions and bond financing secured by propertyassessments. 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 thatClassification 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 oneDepartment 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, theCity 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. 14 7.Transfers between Capital Improvement Projects (CIP). Budget Transfers between Capital Improvement Projects shall be subject to the following parameters: a.Excess Project Appropriations or savings should be closed out and returned to the project's fund balance. Funds may then be reappropriated to a new or existing project with the approval of City Council. b.Excess Project Appropriations may also be transferred from one CIP project to another, if the projects utilize the same funding source and are for substantially the same project purpose and physical location. Project appropriation transfers of this nature shall require the approval of the City Manager. 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, newpositions, 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 ofthe 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 15 Manager or as is otherwise dictated by Council Reserve Policy (F-2). The net change in fund balances will be reported to City Council through various documents including Quarterly Financial Reports, the Comprehensive Annual Financial Report (CAFR), Budget Documents and other financial presentations. Funds that exceeded appropriations during the year or ended the year 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 16 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 FY24 FT FY25 FT FY26 FT City Attorney 8.00 8.00 8.00 City Clerk 5.00 4.00 4.00 City Manager 25.00 26.00 27.00 Community Development 57.20 61.20 62.20 Finance 34.00 35.00 35.00 Fire 151.80 151.80 154.80 Harbor 9.00 9.00 9.00 Human Resources 13.00 13.00 13.00 Library 36.00 36.00 35.00 Police 234.00 237.00 237.00 Public Works 96.00 97.00 100.00 Recreation & Senior Services 43.50 43.50 42.50 Utilities 53.50 53.50 54.50 TOTAL 766.00 775.00 782.00 FULL-TIME DEPARTMENT EMPLOYEE INFORMATION 0 50 100 150 200 250 Full-Time Employees by Dept FY24 FT FY25 FT FY26 FT 17 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 FY24 FTE FY25 FTE FY26 FTE City Attorney 0.50 0.75 0.75 City Clerk 1.00 1.00 1.00 City Manager 1.00 1.00 1.00 Community Development 5.45 5.45 5.45 Finance 3.05 2.35 2.45 Fire 40.96 40.96 38.71 Harbor 4.29 4.29 4.29 Human Resources 0.50 0.50 0.50 Library 22.83 23.31 24.27 Police 13.43 13.43 13.43 Public Works 14.00 12.50 13.25 Recreation & Senior Services 38.90 37.45 37.85 Utilities 3.50 3.50 2.50 TOTAL 149.41 146.49 145.45 PART-TIME DEPARTMENT EMPLOYEE INFORMATION 0 5 10 15 20 25 30 35 40 45 Part-Time Employees by Dept FY24 FTE FY25 FTE FY26 FTE 18 DEPARTMENT REVENUE OVERVIEW - ALL FUNDS Revenue Budget: 528,682,129 ACCOUNT TYPE FY 22 Actuals FY 23 Actuals FY24 Actuals FY 25 Adopted FY 25 Revised FY26 Proposed % Change 42 - LICENSES PERMITS 6,961,349 6,193,755 6,195,091 6,304,852 6,896,703 5,955,075 -5.55% 43 - INTERGOVTAL REVENUES 15,380,495 19,366,785 27,224,479 17,606,511 24,376,808 13,863,550 -21.26% 44 - PROPERTY TAXES 130,147,636 139,648,228 149,413,972 149,296,403 149,296,403 159,980,466 7.16% 45 - SALES TAX 46,164,860 46,552,459 43,444,542 45,299,626 45,299,626 47,301,344 4.42% 46 - TRANSIENT OCCUPANCY 26,677,331 30,201,648 31,736,960 32,625,873 32,625,873 33,994,371 4.19% 47 - OTHER TAXES 9,933,659 10,954,458 11,215,249 10,299,201 10,299,201 11,218,398 8.92% 51 - MISC REVENUES 4,204,852 7,470,873 13,082,515 3,420,062 3,803,868 3,575,650 4.55% 52 - SERVICE FEES & CHARG 59,624,802 61,410,202 64,029,673 67,492,977 67,614,177 72,662,623 7.66% 53 - FINES & PENALTIES 4,638,029 4,187,905 4,797,270 4,250,699 4,250,699 4,423,167 4.06% 54 - INVESTMENT EARNINGS -8,852,296 5,215,214 23,634,916 4,877,149 115,693 5,303,666 8.75% 55 - PROPERTY INCOME 22,299,947 24,405,963 27,814,338 25,834,907 25,878,929 27,077,656 4.81% 55 - PARKING REVENUE 11,470,235 11,472,007 13,413,885 12,996,909 12,965,160 13,889,100 6.86% 56 - DONATIONS & CONTRIBUTIONS 6,266,832 2,541,794 7,399,446 410,321 9,487,053 379,750 -7.45% 57 - INTERNAL REVENUES 31,336,461 36,134,126 37,930,387 40,254,399 36,309,971 40,904,537 1.62% 61 - NON-OPERATING SOURCE 8,605,531 6,555,521 30,894,515 291,590 4,658,932 296,590 1.71% 69 - TRANSFERS 76,061,564 134,515,985 110,198,067 72,312,196 91,881,596 87,856,184 21.50% Grand Total 450,921,288 546,826,922 602,425,302 493,573,675 525,760,693 528,682,129 7.11% The City administers a percentage of the annual TOT collected to Visit Newport Beach Inc. for the promotion of destination marketing servics. The net figure consideers this percentage. PROPERTY TAXES, $160.0 M SALES TAX, $47.3 M TRANSIENT OCCUPANCY TAX, $41.3 M (Gross) / $33.9 M (Net)1 OTHER REVENUES, $70.4 M TRANSFERS, $20.7 M FISCAL YEAR 2025-26 PROPOSED REVENUE PROPERTY TAX SALES TAX TRANSIENT OCCUPANCYTAX OTHER REVENUES TRANSFERS 19 DEPARTMENT REVENUE OVERVIEW - GENERAL FUND Revenue Budget: 332,457,397 ACCOUNT TYPE FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 25 Revised FY26 Proposed % Change 42 - LICENSES PERMITS 6,057,903 5,676,619 5,567,848 5,952,271 5,952,271 5,598,575 -5.94% 43 - INTERGOVTAL REVENUES 4,540,267 4,379,680 4,977,095 3,593,906 5,540,882 3,529,831 -1.78% 44 - PROPERTY TAXES 128,483,552 138,358,730 146,136,871 149,296,403 149,296,403 159,980,466 7.16% 45 - SALES TAX 46,164,860 46,552,459 43,444,542 45,299,626 45,299,626 47,301,344 4.42% 46 - TRANSIENT OCCUPANCY 26,677,331 30,201,648 31,736,960 32,625,873 32,625,873 33,994,371 4.19% 47 - OTHER TAXES 9,109,927 10,079,710 10,252,075 9,587,638 9,587,638 10,318,398 7.62% 51 - MISC REVENUES 962,876 2,633,912 830,553 -360,266 -19,111 -253,834 -29.54% 52 - SERVICE FEES & CHARG 22,867,500 25,187,124 25,117,364 25,230,457 25,351,657 26,497,247 5.02% 53 - FINES & PENALTIES 4,156,910 3,838,752 4,157,573 3,996,299 3,996,299 4,169,867 4.34% 54 - INVESTMENT EARNINGS -2,615,502 1,690,399 4,853,052 1,904,925 1,904,925 1,577,249 -17.20% 55 - PROPERTY INCOME 6,791,937 7,530,393 9,713,641 9,625,353 9,633,853 9,544,279 -0.84% 55 - PARKING REVENUE 7,237,498 7,420,314 8,431,973 8,271,651 8,271,651 8,976,102 8.52% 56 - DONATIONS & CONTRIBUTIONS 874,978 142,030 418,774 375,321 515,100 344,750 -8.15% 61 - NON-OPERATING SOURCE 116,292 618,996 152,456 131,590 131,590 136,590 3.80% 69 - TRANSFERS 1,284,630 18,428,263 26,926,241 19,767,775 19,767,775 20,742,162 4.93% Grand Total 262,710,959 302,739,030 322,717,019 315,298,822 317,856,432 332,457,397 5.44% 1The City administers a percentage of the annual TOT collected to Visit Newport Beach Inc. for the promotion of destination marketing services. The net figure considers this percentage. 20 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 010 - GENERAL FUND 42 - LICENSES PERMITS 421000 - BICYCLE LICENSES 4 - - - - - 0.00% 421010 - DOG LICENSES 118,865 110,708 104,122 121,630 121,630 100,000 -17.78% 421011 - DOG LICENSES - CITY NAT BANK 4,362 4,920 5,656 - - - 0.00% 421015 - OUTDOOR DINING PERMIT 2,542 4,210 2,162 2,500 2,500 2,500 0.00% 421020 - GREASE DISPOSAL IN LIEU 1,198 1,222 1,268 - - - 0.00% 421025 - STREET CLOSURE PERMITS 78,861 82,245 88,012 85,000 85,000 90,000 5.88% 421030 - MISC LICNS FEES & PERMITS 320 - - - - - 0.00% 421035 - RECORDS MANAGEMENT FEE 80,614 73,733 74,622 80,253 80,253 63,324 -21.10% 422000 - BUILDING PERMITS 3,727,340 3,316,698 3,547,191 3,544,309 3,544,309 3,616,962 2.05% 422001 - CC FEES BUILDING PERMITS (154,269) (2,048) - - - - 0.00% 422002 - EXTENSION FEES - 34,467 35,415 33,787 33,787 64,790 91.76% 422005 - ELECTRICAL PERMITS 487,970 385,817 368,442 399,585 399,585 385,984 -3.40% 422010 - GRADING PERMITS 319,843 230,551 274,782 263,100 263,100 261,139 -0.75% 422015 - DEMOLITION PERMITS 311,652 334,307 109,291 225,000 225,000 80,000 -64.44% 422020 - PLUMBING PERMITS 333,469 286,071 301,046 320,042 320,042 295,156 -7.78% 422025 - MECHANICAL PERMITS 312,857 276,137 275,034 287,754 287,754 295,124 2.56% 422035 - POOL/SPA PERMITS 114,695 108,551 90,342 109,425 109,425 87,890 -19.68% 422050 - PHOTO VOLTAIC PLAN CHECK 75,319 128,109 75,210 129,381 129,381 72,015 -44.34% 422055 - PHOTO VOLTAIC PERMIT 67,215 136,669 93,174 151,325 151,325 83,721 -44.67% 423000 - HARBOR PLAN CHECK (BLDG)20,419 28,664 33,359 36,537 36,537 29,040 -20.52% 423005 - HARBOR PERMIT 16,533 22,172 32,470 29,342 29,342 30,130 2.69% 424000 - POLICE TOW FRANCHISE FEE 133,616 108,826 51,205 130,000 130,000 35,000 -73.08% 424005 - SOLICITATION PERMIT FEE 344 414 386 300 300 800 166.67% 424006 - PAWN/2ND HAND DEALER PRMIT FEE 4,135 4,173 4,505 3,000 3,000 5,000 66.67% 42 - LICENSES PERMITS Total 6,057,903 5,676,619 5,567,848 5,952,271 5,952,271 5,598,575 -5.94% 43 - INTERGOVTAL REVENUES 431000 - MOTOR VEHICLE LICENSE FEE 99,196 87,287 105,186 83,132 83,132 85,000 2.25% 431015 - ST HIGHWAY MAINT FEES 32,225 32,225 32,225 32,225 32,225 32,225 0.00% 431025 - POLICE OFF STANDARD/TRAINING 57,119 28,319 59,037 60,000 60,000 60,000 0.00% 431027 - PP-GEMT-IGT - - 796,109 1,196,103 1,196,103 1,154,120 -3.51% 431030 - OC PUB SAFETY AUGMENTATION 1,278,556 1,339,929 1,343,177 1,400,000 1,400,000 1,400,000 0.00% 431035 - STATE MANDATED COST REIMB 54,352 22 150,190 - - 41,000 0.00% 431045 - CORRECTION TRAINING REIMB 6,864 5,735 6,996 5,500 5,500 6,900 25.45% 431055 - PROP 69 FROM COUNTY OF ORANGE 11,369 - 43,179 - - - 0.00% 431065 - DISPATCH TRAINING REIMB 3,272 6,105 - 5,000 5,000 5,000 0.00% 431070 - CALIF LITERACY CAMPAIGN 44,769 47,802 51,771 - 41,935 - 0.00% 431080 - SLS GRANT FUND OC LIBRARY 2,337 - 4,516 - 6,542 - 0.00% 431105 - BULLET PROOF VEST PROGRAM 8,940 8,029 6,720 10,000 10,000 20,000 100.00% 431135 - REFNDS&REBATES FROM GOVT 127,705 833,988 104,670 - - - 0.00% 431145 - MEASURE M2 FAIR SHARE 178,543 193,841 194,063 165,678 165,678 165,678 0.00% 431245 - CAL OES 1,114,258 165,426 108,755 - 24,476 - 0.00% 431246 - MEDI-CAL IGT 352,602 838,207 1,017,114 - 1,110,112 - 0.00% 431250 - EMERGENCY MGMT ASST GRNT 4,265 11,706 27,539 - -- 0.00% 431260 - DEPT OF CONSERVATION GRNT 21,509 21,140 21,191 22,000 22,000 22,000 0.00% 431285 - SANTA ANA COLLEGE 136,692 127,655 133,666 155,000 178,000 110,000 -29.03% 431295 - AB109 FUNDING REIMB 13,606 8,642 14,766 - - - 0.00% 431315 - COUNTY OF ORANGE CONTRB 246,111 239,365 536,650 250,000 250,000 250,000 0.00% 431325 - BBSC MAINT 7,321 6,924 10,492 7,500 7,500 7,500 0.00% 431390 - FEMA - - 138,797 - - - 0.00% 431430 - MWDOC REBATE - 10,670 - - - - 0.00% 431453 - FEDERAL GRANTS - 63,083 39,072 - 205,728 - 0.00% 431454 - STATE GRANTS - -- 31,360 509,682 - -100.00% 431455 - OTHER GOVT GRANTS 546,852 290,118 - 145,408 145,408 145,408 0.00% 431465 - BSCC LOCAL LAW ENFORCEMENT 2,970 - - - - - 0.00% 431472 - ABC GRANT 19,153 - -- 56,860 - 0.00% 431490 - CAL RECYCLE 122,038 - - - - - 0.00% 431525 - CARES ACT - HHS PRVDR RELIEF 39,793 - -- -- 0.00% 431545 - SART EXAM REIMBURSEMENT 7,850 13,461 19,330 25,000 25,000 25,000 0.00% 43 - INTERGOVTAL REVENUES Total 4,540,267 4,379,680 4,977,095 3,593,906 5,540,882 3,529,831 -1.78% 44 - PROPERTY TAXES 411000 - PROPERTY TAX CURRENT SECURED 104,358,435 112,447,608 119,715,409 125,190,766 125,190,766 135,682,051 8.38% 411005 - PROP TAX IN LIEU OF VLF 11,443,913 12,272,762 13,071,227 13,598,010 13,598,010 14,316,507 5.28% 411010 - PROPERTY TAX CUR UNSECURED 3,295,075 3,349,752 3,648,865 3,341,848 3,341,848 3,946,613 18.10% 411015 - PRIOR YEAR PENLTY/INTREST 287,637 340,174 696,090 247,835 247,835 260,375 5.06% 411020 - SUPPLEMENTAL TAXES 2,364,173 4,823,277 2,977,419 2,130,000 2,130,000 861,086 -59.57% 411025 - PROP TAX HOMEOWNERS EXEMPT 480,111 495,411 485,172 570,895 570,895 599,782 5.06% 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 21 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 411030 - RDA RESIDUAL 2,086,161 2,277,006 2,653,860 1,917,049 1,917,049 2,014,052 5.06% 411040 - RDA PASS THROUGH 20,480 55,308 66,277 - - - 0.00% 414040 - PROPERTY TAX TRANSFERS 4,147,567 2,297,432 2,737,641 2,300,000 2,300,000 2,300,000 0.00% 44 - PROPERTY TAXES Total 128,483,552 138,358,730 146,136,871 149,296,403 149,296,403 159,980,466 7.16% 45 - SALES TAX 412005 - SALES AND USE TAX 46,752,855 47,111,281 43,971,315 45,847,599 45,847,599 47,354,389 3.29% 412010 - SALES TAX RECOVERY (24,036) (28,798) (18,653) (46,373) (46,373) (53,045) 14.39% 412015 - SALE TAX SHARING AGRMENT (563,959) (530,024) (508,120) (501,600) (501,600) - -100.00% 45 - SALES TAX Total 46,164,860 46,552,459 43,444,542 45,299,626 45,299,626 47,301,344 4.42% 46 - TRANSIENT OCCUPANCY 413000 - UTOT RESIDENTIAL CVB PAYMENTS (1,455,526) (1,723,723) (1,689,728) (1,855,902) (1,855,902) - -100.00% 413005 - UTOT RESIDENTIAL TAX 8,167,717 10,011,796 9,470,797 10,310,565 10,310,565 9,438,751 -8.46% 413010 - UTOT HOTEL TAX 24,339,784 26,722,512 29,211,551 29,477,085 29,477,085 31,890,416 8.19% 413020 - UTOT HOTEL CVB PAYMENTS (4,374,645) (4,808,936) (5,255,659) (5,305,875) (5,305,875) (7,334,796) 38.24% 46 - TRANSIENT OCCUPANCY Total 26,677,331 30,201,648 31,736,960 32,625,873 32,625,873 33,994,371 4.19% 414000 - AUDIT RECOVERY - - - (4,117) (4,117) (4,220) 2.50% 414005 - UTILITY FRANCHISE TAX 1,293,385 1,615,815 1,835,585 1,420,169 1,420,169 1,975,548 39.11% 414015 - CABLE FRANCHISE 1,775,640 1,698,652 1,534,618 1,735,032 1,735,032 1,415,685 -18.41% 414025 - SOLID WASTE FRANCHISE TAX 1,492,253 1,682,059 1,782,181 1,545,517 1,545,517 1,918,072 24.11% 414030 - BUSINESS LICENSE TAX 4,363,145 4,901,385 4,896,557 4,683,450 4,683,450 4,800,537 2.50% 414035 - MARINE CHARTER TAX 185,503 181,800 203,135 207,587 207,587 212,777 2.50% 47 - OTHER TAXES Total 9,109,927 10,079,710 10,252,075 9,587,638 9,587,638 10,318,398 7.62% 51 - MISC REVENUES 511015 - ADA EDU. & ENFORCE 67,579 - - - - - 0.00% 511021 - SALE OF LCFS CREDITS 3,021 - 5,440 - -2,500 0.00% 511033 - SALE OF TOWELS 365 154 188 275 275 275 0.00% 511035 - SALE OF MAPS & PUB 10,421 9,101 8,320 12,910 12,910 12,810 -0.77% 511040 - DAMAGE TO CITY PROPERTY 220,810 270,311 235,106 94,000 94,000 94,000 0.00% 511045 - HOAG SR TRANSPORT GRANT 50,000 50,000 50,000 - 50,000 - 0.00% 511050 - PRIVATE REFUNDS & REBATES 180,365 160,362 92,781 55,000 55,000 58,000 5.45% 511053 - SETTLEMENTS - 2,024,155 - - - - 0.00% 511055 - REVENUE N.O.C.96,480 221,672 269,225 3,502 49,157 3,502 0.00% 511060 - PROGRAM REVENUES NOC 149 255 60 49 49 49 0.00% 511065 - CABLE FRANCHISE PEG FEES 355,610 - - - - - 0.00% 511075 - BAD DEBT (478,509) (302,113) (129,876) (526,032) (526,032) (425,000) -19.21% 511080 - FRIENDS OF THE LIBRARY 200,000 200,000 200,000 - 200,000 - 0.00% 511085 - NB LIBRARY FOUNDATION 31,555 - 96,130 - 45,500 - 0.00% 511100 - INSURANCE PREM FROM EE - - 3,103 - -- 0.00% 511101 - DENTAL PREM FROM EE - -48 - -- 0.00% 511102 - VISION PREM FROM EE - - 27 - -- 0.00% 511103 - REPLACEMENT ID BADGE FOR EE 30 15 - 30 30 30 0.00% 511110 - VNB PUBLIC BENEFIT FEE 225,000 - - - - - 0.00% 51 - MISC REVENUES Total 962,876 2,633,912 830,553 (360,266) (19,111) (253,834) -29.54% 52 - SERVICE FEES & CHARG 521000 - REGULATORY PERMIT FEES 13,890 26,375 11,763 26,375 26,375 26,375 0.00% 521001 - S.T. LODGING PERMITS - INITIAL 33,984 14,929 14,431 14,929 14,929 24,000 60.76% 521002 - S.T. LODGING PERMITS - RENEWAL 82,938 88,026 87,486 93,656 93,656 520,800 456.08% 521003 - S.T. LODGING PERMITS - RNSTMNT 455 4,927 5,270 - - 6,420 0.00% 521010 - TBID ADMIN FEE 9,697 12,019 8,594 14,715 14,715 - -100.00%521015 - PLANNING PERMIT FEES 376,867 522,539 402,121 503,306 503,306 443,106 -11.96% 521020 - WITNESS FEES/SUBPOENA 43,858 12,965 9,386 12,420 12,420 22,090 77.86% 521025 - PLAN CHECKING FEES 3,205,433 3,244,415 3,108,478 3,519,881 3,519,881 3,207,027 -8.89% 521028 - PUBLIC NOTICING FEE 68,871 61,602 52,404 54,166 54,166 52,612 -2.87% 521030 - PLANNING PLANCHECK FEES 350,233 328,450 329,219 341,045 341,045 331,188 -2.89% 521035 - PLAN CHECK FEES GRADING 257,772 264,761 243,462 295,910 295,910 231,251 -21.85% 521036 - GRADING BOND FEE 910 - 478 - - - 0.00% 521040 - RESIDENTL BUILDNG RECRDS 308,246 194,768 130,756 20,000 20,000 20,000 0.00% 521044 - REAL PROPERTY FEE 6,004 3,212 921 1,535 1,535 1,585 3.26% 521045 - ASSESSMENT DISTRICT ADMIN 11,000 11,379 38,512 24,000 24,000 24,000 0.00% 521050 - SPEC INSPECTION SVC FEES 49,147 36,598 70,770 55,975 55,975 45,000 -19.61% 521055 - APPEALS 3,430 3,430 8,116 3,946 3,946 6,475 64.09% 521060 - WASHINGTON ST REFUSE BIN 27,424 26,077 33,006 25,000 25,000 25,000 0.00% 521065 - ENGINEERING SVC FEES 442,814 482,556 501,204 440,000 440,000 440,000 0.00% 521075 - ENCROACHMENT PERMIT FEES 145,526 152,871 151,779 140,000 140,000 150,000 7.14% 521080 - ENERGY COMPLIANCE REVIEW 130,126 130,967 122,958 135,481 135,481 118,749 -12.35% 521085 - DISABLED ACCESS REVIEW 68,576 67,750 62,264 64,688 64,688 64,769 0.12% 521090 - COPIES/PLANS/SPECS/MISC 11,543 6,636 16,211 6,000 6,000 9,000 50.00% 521105 - PLAN CHECK OVERTIME 26,041 30,027 1,650 20,000 20,000 1,683 -91.58% 22 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 521106 - PLAN CHECK OVERTIME 70 - - - - - 0.00% 521110 - MARINE PROTECTION EDUCATION 885 732 965 1,000 1,000 1,000 0.00% 521115 - FINAL TRACT MAP 3,107 3,169 9,858 3,300 3,300 3,300 0.00% 521120 - FINAL PARCEL MAP CHCKING 52,819 41,135 74,525 60,000 60,000 60,000 0.00% 521125 - LOT LINE ADJUSTMENT 4,696 8,379 2,439 5,000 5,000 5,000 0.00% 521130 - STREET EASEMENT/VACATION 4,171 1,035 - - - - 0.00% 521135 - ENCROACHMENT/ENG AGREEMNT 61,742 29,109 40,833 30,000 30,000 30,000 0.00% 521140 - FIRE SAFETY SVCS MARINE OPS 8,981 10,344 5,850 - - - 0.00% 521145 - JR LIFEGUARD SERVICE FEES 1,187,148 1,261,826 1,193,425 1,198,400 1,198,400 1,239,000 3.39% 521155 - CERT FEES - 40 - - - - 0.00% 521160 - POLICE EMERGENCY RESPONSE 203,401 3,673 - 100,000 100,000 - -100.00% 521165 - DISTURBANCE ADVISEMENT CARD 4,364 1,285 450 500 500 500 0.00% 521166 - DAC COLLECTION SVC FEES (45) (79) - -- - 0.00% 521170 - POLICE FINGERPRINT SVC 8,041 9,167 10,601 10,000 10,000 10,000 0.00% 521175 - POLICE MISCELLANEOUS SVC 167,874 128,561 140,233 120,000 190,000 120,000 0.00% 521180 - IMPOUND RELEASE FEES 20,351 85,994 118,520 100,000 100,000 120,000 20.00% 521185 - POLICE JAIL BOOKING FEES (229) - - - - - 0.00% 521190 - POLICE MASSAGE PERMIT FEE 696 56 818 200 200 800 300.00% 521195 - PLAN CHECK FEES GRADING/OUT B 149,300 218 - - - - 0.00% 521196 - PLAN CHECK FEES GRADING/OUT P 6,438 - - - - - 0.00% 521197 - WQMP BLDG REVIEW 20,097 - -- -- 0.00% 521198 - WQMP PLN REVIEW 500 4,000 1,000 - - - 0.00% 521210 - FIRE ANNUAL & SPC PMTS 222,559 220,296 301,214 210,000 210,000 250,000 19.05% 521215 - FIRE PLAN CHECK 157,131 127,638 222,533 141,776 141,776 281,475 98.53% 521220 - FIRE CONST INSPECTION 109,483 114,070 124,395 122,251 122,251 137,105 12.15% 521230 - LOUD UNRULY GATHERING ORD 2,142 - 2,524 3,000 3,000 10,000 233.33% 521240 - PARAMEDIC SUBSCRIPTION FEE 274,210 274,192 352,876 394,800 394,800 394,800 0.00% 521245 - PARAMEDIC SERVICE FEE 4,174,401 5,142,292 4,768,989 4,500,000 4,500,000 4,700,000 4.44% 521260 - ALARM APPLICATION FEES 448 1,781 1,747 1,000 1,000 1,000 0.00% 521265 - ALARM PERMIT RENEWAL FEES 73,458 76,346 67,937 75,000 75,000 65,000 -13.33% 521270 - ALARM MONITORING FEES 12,293 50,282 26,912 40,000 40,000 40,000 0.00% 521310 - RECYCLING FEES 2,390,604 2,607,803 2,641,690 2,441,185 2,441,185 2,441,185 0.00% 521315 - REFUSE FRANCHISE APP FEE 1,900 950 969 - - - 0.00% 521350 - ADMINISTRATIVE SERVICE WATER 2,094,969 1,788,252 1,932,200 2,034,751 2,078,271 2,137,244 5.04% 521355 - ADMINISTRATIVE SERVICE SEWER 308,673 508,329 517,528 611,359 619,039 652,493 6.73% 521356 - ADMINISTRATIVE SERVICE IT - 452,232 483,772 518,110 518,110 759,996 46.69% 521357 - ADMINISTRATIVE SERVICE WC - 288,089 - 217,348 217,348 217,348 0.00% 521358 - ADMINISTRATIVE SERVICE GL - 268,808 267,770 267,770 267,770 401,655 50.00% 521360 - WATER ESTABLISHMENT FEE 116 633 338 - - - 0.00% 521365 - PASSPORT EXECUTION FEE 28,525 34,394 31,362 28,000 28,000 30,000 7.14% 521370 - PASSPORT PHOTOS 7,225 17,605 16,392 12,000 12,000 14,000 16.67% 521371 - NOTARY SERVICES 10 30 45 100 100 - -100.00% 521375 - PLANNING HOURLY RATE FEES 114,732 71,451 54,927 51,500 51,500 52,530 2.00% 521380 - CITY STAFF SERVICE FEE 54,762 50,681 43,747 29,809 29,809 35,947 20.59% 521400 - OTS CITY STAFF SERVICES 4,031 9,177 4,355 - - - 0.00% 521405 - AQUATICS PROGRAMS 104,301 125,301 131,198 121,000 121,000 110,000 -9.09% 521410 - YOUTH DAY CAMPS 212,551 208,189 232,312 229,500 229,500 230,950 0.63% 521415 - PRESCHOOL CAMPS 26,938 28,636 23,584 26,000 26,000 26,000 0.00% 521420 - FIELD LIGHT FEES 49,792 50,689 59,185 60,000 60,000 60,000 0.00% 521425 - FEE BASED CLASSES 1,132,849 1,578,994 1,494,300 1,535,000 1,535,000 1,625,000 5.86% 521426 - TIDELANDS FEE BASED CLASSES 475,408 369,299 442,329 410,000 410,000 410,000 0.00% 521427 - TIDELANDS BOATING PROGRM CLASS 93,607 81,908 88,509 110,000 110,000 110,000 0.00% 521435 - RACKET SPORTS 156,701 172,441 166,686 208,000 208,000 223,000 7.21% 521445 - SPECIAL EVENT PERMIT FEES 138,101 113,971 137,140 135,000 135,000 145,000 7.41% 521450 - SPECIAL EVENTS 8,951 28,101 30,032 22,000 22,000 25,000 13.64% 521455 - SURFING CLASSES 1,031,509 1,072,063 1,228,512 1,216,000 1,216,000 1,216,000 0.00% 521460 - DROP IN MEMBERSHIPS 3,599 9,061 9,473 9,000 9,000 9,000 0.00% 521470 - FITNESS MEMBER FEES 170,432 223,846 241,167 228,000 228,000 228,000 0.00% 521475 - ADULT SPORTS 276,453 298,537 298,462 314,320 314,320 315,889 0.50% 521480 - TINY TOT PROGRAM 36,731 45,118 29,685 - - - 0.00% 521485 - YOUTH SPORTS 75,301 92,900 73,224 88,700 88,700 88,700 0.00% 521490 - YOUTH AFTER SCHOOL PROG 173,366 219,973 212,750 229,800 229,800 229,800 0.00% 521500 - PERSONAL TRAINER FEES 104,052 106,717 131,494 132,457 132,457 268,957 103.05% 521555 - WATER QUALITY INSPECTION 163,102 47,777 153,544 50,000 50,000 50,000 0.00% 23 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 521600 - VIDEOPLAN RENTAL 1,299 1,243 1,160 1,200 1,200 1,000 -16.67% 521605 - RENTAL BOOK REVENUE 111 - - - - - 0.00% 521610 - RUN SUPPLIES 5,285 3,018 3,450 2,000 2,000 2,000 0.00% 521620 - HELICOPTER PROG REIMB MISC 1,654 - - - - - 0.00% 521625 - SCHOOL RESOURCE OFFICER 295,601 288,438 352,926 325,000 325,000 325,000 0.00% 521630 - CITATION SIGNOFF FEE 122 1,204 823 200 200 200 0.00% 521635 - PD RANGE USAGE FEE 11,400 15,200 11,800 24,000 24,000 24,000 0.00% 521640 - OASIS CLASS FEES 409,991 475,084 585,490 514,000 514,000 664,000 29.18% 521645 - ELECTION FEES - 10,500 (5,224) 4,500 4,500 4,500 0.00% 521650 - LSS - AFTER HOURS INSPECTIONS 6,122 4,161 4,919 - - - 0.00% 521665 - OTHER SERVICES FEES 5,913 1,457 3,685 600 600 600 0.00% 521666 - ELECTRIC VEHICLE CHARGE 39,996 55,570 64,227 60,000 60,000 60,000 0.00% 521670 - AC ANIMAL IMPOUND FEE 6,050 4,063 5,231 5,000 5,000 5,000 0.00% 521671 - AC BOARDING FEE 2,805 5,350 1,981 3,000 3,000 3,000 0.00% 521673 - AC OWNER RELINQUISHMENT FEE 2,585 700 1,300 1,500 1,500 1,500 0.00% 521674 - AC NON ALTER FEE 723 971 1,283 800 800 2,000 150.00% 521675 - AC ADOPTION FEE 32,939 22,528 14,475 20,000 20,000 20,000 0.00% 521680 - OC RECORDING FEE 264 224 276 194 194 343 76.99% 521685 - EXAM PROCTOR FEES 35 2,640 3,890 2,500 2,500 3,500 40.00% 52 - SERVICE FEES & CHARG Total 22,867,500 25,187,124 25,117,364 25,230,457 25,351,657 26,497,247 5.02% 53 - FINES & PENALTIES 531001 - COLLECTIONS 85,871 127,728 97,664 60,990 60,990 60,990 0.00% 531002 - COLLECTIONS SERVICE FEE (19,618) (30,069) (24,638) (15,000) (15,000) (24,000) 60.00% 531020 - FALSE ALARMS FINES 90,034 1,475 - - - - 0.00% 531030 - FALSE ALARMS PENALTIES 41,170 33,862 44,669 60,000 60,000 45,000 -25.00% 531035 - LIBRARY FINES 46,022 51,075 39,806 40,000 40,000 40,000 0.00% 531040 - AIMS HOLDING ACCOUNT 2,687 (2,050) - - - - 0.00% 531041 - TURBO HOLDING ACCOUNT - 1,550 (1,396) - - - 0.00% 531045 - REGULAR PARKING FINES 3,957,454 3,720,949 3,968,500 3,850,000 3,850,000 4,050,000 5.19% 531046 - PARKING CITE COLLECTION SVC (42,946) (33,862) (34,470) (16,119) (16,119) (18,000) 11.67% 531047 - OC ALLOCATION OF PARKG PENLTY (674,867) (614,315) (618,413) (665,000) (665,000) (665,000) 0.00% 531050 - GENERAL FINES 89,050 4,766 41,265 20,000 20,000 20,000 0.00% 531055 - MOTOR VEHICLE FINES 187,967 204,882 216,658 180,000 180,000 180,000 0.00% 531060 - DELINQUENCY PENALTY 32,042 23,527 33,188 26,119 26,119 26,119 0.00% 531065 - RETURNED CHECKS FEES 573 549 1,519 2,000 2,000 5,000 150.00% 531070 - ADMINISTRATIVE CITATION FINES 338,173 284,608 373,383 432,066 432,066 434,883 0.65% 531071 - ADMIN CITE COLLECTION SVC FEE (14,141) (8,804) (12,766) (8,757) (8,757) (16,424) 87.56% 531110 - DISPOSED CASES 37,437 72,880 31,327 30,000 30,000 30,000 0.00%53 - FINES & PENALTIES Total 4,156,910 3,838,752 4,157,573 3,996,299 3,996,299 4,169,867 4.34% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,237,762 1,905,894 3,200,616 1,402,120 1,402,120 1,577,249 12.49% 541005 - FAIR VALUE OF INVESTMENTS (3,853,265) (215,495) 1,652,435 502,805 502,805 - -100.00% 54 - INVESTMENT EARNINGS Total (2,615,502) 1,690,399 4,853,052 1,904,925 1,904,925 1,577,249 -17.20% 55 - PROPERTY INCOME 551000 - OCEANFRONT ENCROACHMENT 256,669 - - - - - 0.00% 551005 - NEWPORT PIER FARMERS MARKET 4,054 4,186 4,291 4,267 4,267 4,500 5.46% 551006 - LIDO VILLAGE FARMERS MARKET (2,767) - - - - - 0.00% 551010 - NEWPORT DUNES LEASE 1,800 1,800 1,845 1,800 1,800 1,800 0.00% 551020 - BEACON BAY (SPLIT)1,696,966 1,861,841 1,947,840 1,951,000 1,951,000 2,256,000 15.63% 551025 - TELECOM SITE LICENSE FEE 122,818 137,098 143,253 25,800 25,800 33,000 27.91% 551026 - EVGO SITE LICENSE FEE 3,565 1,079 1,106 1,100 1,100 1,100 0.00% 551027 - TELECOM SITE UTILITY FEE 27,396 14,400 14,468 7,500 7,500 7,500 0.00% 551030 - TELESCOPE FRANCH (SPLIT)1,098 1,024 1,141 1,484 1,484 1,113 -25.00% 551050 - BYB SLIPS (SPLIT)1,415,589 1,744,954 1,855,383 1,836,954 1,836,954 1,873,693 2.00% 551060 - BASIN MARINE SHIP (SPLIT)134,961 154,673 148,484 159,000 159,000 161,650 1.67% 551065 - BYB GARAGES (SPLIT)80,498 87,341 90,587 90,100 90,100 93,810 4.12% 551070 - BYB ELECTRICITY (SPLIT)9,703 10,157 12,261 9,540 9,540 9,540 0.00% 551075 - HERITAGE YACHT (SPLIT)13,406 14,273 14,944 15,105 15,105 15,529 2.81% 551080 - GALLEY CAFE (SPLIT)31,633 32,266 35,614 35,510 35,510 36,719 3.40% 551085 - BYB APARTMENTS (SPLIT)37,934 41,284 42,679 21,330 21,330 43,990 106.24% 551086 - BYB OFFICES (SPLIT)20,219 20,643 21,163 20,935 20,935 21,465 2.53% 551105 - BALBOA YACHT CLUB - 7,624 8,827 8,827 8,827 8,827 0.00% 551115 - RENTAL OF PROPERTY 67,987 30 1,473 - 8,500 - 0.00% 551120 - WNCC PACIFICA 273,430 294,634 308,780 - -2,300 0.00% 551121 - NEWPORT OUTRIGGER CANOE CLUB 2,400 2,400 2,400 2,400 2,400 2,400 0.00% 551122 - CAL REC EASEMENT 40,874 43,152 45,561 45,660 45,660 46,980 2.89% 551123 - MCFADDEN SQUARE ATM KIOSK 12,173 11,847 8,013 9,000 9,000 9,000 0.00% 24 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 551124 - CASTAWAYS OUTRIGGER 2,400 2,400 2,400 2,400 2,400 2,400 0.00% 551130 - LIDO HOUSE HOTEL 1,224,035 1,199,727 1,184,401 1,200,000 1,200,000 1,200,000 0.00% 551135 - BUS SHELTERS 71,490 71,490 71,490 25,000 25,000 - -100.00% 551140 - CIVIC CENTER FOOD SERVICE 33,222 27,071 (7,534) 1,500 1,500 2,500 66.67% 551150 - MARINA PARK CONCESSION 7,383 13,245 12,632 6,500 6,500 12,000 84.62% 551151 - MARINA PARK CATERING 2,501 6,180 19,053 4,000 4,000 4,000 0.00% 551152 - WELLS FARGO LEASE 12,301 13,120 13,715 13,600 13,600 14,200 4.41% 551155 - BCR HARBOR DAY 13,550 14,286 15,066 15,300 15,300 15,600 1.96% 551165 - FACILITY RENTAL FEES 810,006 781,615 829,371 904,900 904,900 914,863 1.10% 551167 - TIDELANDS FACILITY RENTALS 12,269 22,584 28,135 12,000 12,000 12,000 0.00% 551170 - YSC FIELD FEES 177,936 185,101 194,126 215,000 215,000 215,000 0.00% 551175 - OASIS FACILITY FEES 29,341 41,329 55,493 42,000 42,000 55,000 30.95% 551180 - OASIS TRANSPORTATION FEES 20,641 22,513 21,875 23,000 23,000 23,000 0.00% 551200 - BALBOA PIER CONCESSION 4,800 4,800 4,800 4,680 4,680 4,800 2.56% 551210 - CORONA DEL MAR CONCESSION 18,885 32,178 28,391 10,000 10,000 10,000 0.00% 551215 - CIVIC CNTR COMM ROOM FEES 94,652 119,987 119,158 120,000 120,000 120,000 0.00% 551230 - LIBRARY FACILITIES FEE - 2,461 1,467 - - - 0.00% 551305 - 1201 DOVE STREET PROP MGR REVN - 479,367 2,404,685 2,772,861 2,772,861 2,300,000 -17.05% 551310 - NEWPORT HARBOR LAWN BOWLING - -467 1,000 1,000 2,000 100.00% 551470 - CDM FARMERS MARKET 4,120 4,234 4,339 4,300 4,300 6,000 39.53% 553310 - NEWPORT BLVD 251,370 249,798 336,936 282,044 282,044 310,250 10.00% 553315 - NEWPORT BUSINESS 431,418 579,656 663,983 485,295 485,295 533,825 10.00% 553320 - BALBOA BUSINESS 309,896 325,476 390,197 348,687 348,687 383,555 10.00% 553325 - COAST HIGHWAY 22,591 22,171 29,521 25,412 25,412 28,000 10.18% 553330 - LIDO SHOPPING 342,247 378,184 442,967 384,675 384,675 423,150 10.00% 553335 - NEWPORT/BALBOA BLVD 180,548 147,663 176,551 202,730 202,730 223,000 10.00% 553340 - BALBOA STRIP 1 MCFADDN TO 15 96,282 175,268 281,348 166,248 166,248 182,875 10.00% 553345 - 15TH STREET 210,766 189,432 209,978 234,036 234,036 257,500 10.03% 553350 - BALBOA STRIP 2 10TH TO 15TH 160,198 146,032 176,962 180,201 180,201 198,220 10.00% 553365 - CENTRAL LOT 111,614 126,327 136,785 125,550 125,550 138,105 10.00% 553371 - MARCUS/32ND STREET LOT 73,652 75,984 92,665 82,849 82,849 91,135 10.00% 553375 - WASHINGTON STREET LOT 38,938 43,467 42,143 43,800 43,800 48,180 10.00% 553385 - CITY HALL 30,981 32,566 44,288 34,849 34,849 38,335 10.00% 553390 - MCFADDEN 584,729 594,315 620,976 657,528 657,528 723,280 10.00% 553395 - SEASHORE LOT 259,489 233,090 260,852 291,871 291,871 321,058 10.00% 553410 - CANNERY VILLAGE LOT 41,883 42,973 54,471 46,063 46,063 51,000 10.72% 553415 - CANNERY VILLAGE A 95,661 111,262 123,159 103,978 103,978 114,375 10.00% 553420 - CANNERY VILLAGE B 221,982 224,869 292,504 249,511 249,511 274,500 10.02% 553425 - CANNERY VILLAGE C 213,428 201,812 247,966 240,078 240,078 264,085 10.00% 553430 - BALBOA STRIP 3 10TH TO ALVARDO 98,396 111,053 140,895 110,683 110,683 151,750 37.10% 553435 - WEST NEWPORT 49TH TO LUGONIA 102,151 80,991 67,032 114,660 114,660 126,125 10.00% 553440 - WEST NEWPORT 75,837 53,703 41,754 85,306 85,306 93,850 10.02% 553445 - OVER/UNDER VARIANCES (58,861) 19,861 225 49,293 49,293 49,293 0.00% 553446 - MARINA PARK-MAIN LOT 236,352 218,412 117,019 266,413 266,413 293,055 10.00% 553447 - MARINA PARK- EAST LOT 51,003 36,872 50,532 29,110 29,110 32,020 10.00% 553448 - MARINA PARK-WEST LOT 81,033 81,160 43,632 91,334 91,334 100,467 10.00% 553450 - IN LIEU PARKING 24,300 - - - - - 0.00% 553455 - 26TH STREET PARKING 162,616 156,380 165,721 182,921 182,921 201,213 10.00% 553460 - MARINERS LOT 28,350 36,080 40,080 31,902 31,902 35,092 10.00% 553465 - NEWPORT BLVD LOT 71,988 66,558 84,340 80,977 80,977 89,075 10.00% 553470 - BAYSIDE CDM PARKING LOT 12,215 14,577 19,460 12,819 12,819 14,100 10.00% 553475 - DAHLIA CDM PARKING LOT 25,772 32,013 37,926 28,990 28,990 31,900 10.04% 553480 - COAST HIGHWAY PARKING 15,023 15,659 16,762 16,899 16,899 18,590 10.01% 553485 - SUPERIOR LOT 66,640 46,061 588 - - - 0.00% 553490 - 32ND STREET PARKING 118,080 102,640 121,585 132,824 132,824 146,110 10.00% 553495 - PALM STREET LOT 208,374 224,047 260,894 233,174 233,174 256,492 10.00% 553505 - REGULAR PARKING PERMITS 621,417 648,189 648,988 667,580 667,580 668,000 0.06% 553510 - ZONE #1 NPT ISLAND PARKING 414 475 220 490 490 230 -53.06% 553515 - ZONE #1 NPT ISLAND GUEST 5,605 14,801 7,596 15,269 15,269 7,825 -48.75% 553520 - ZONE #2 NEWPORT HEIGHTS 3,591 10,260 5,182 10,584 10,584 5,537 -47.69% 553525 - ZONE #3 ARALIA STREET 1,273 2,660 909 2,744 2,744 950 -65.38% 553530 - CORONA DEL MAR PARKNG LOT 2,108,845 2,096,474 2,557,045 2,364,732 2,364,732 2,550,000 7.83% 553535 - PARKING METER FEES (408,318) (442,756) (477,099) (442,456) (442,456) (500,000) 13.01% 553536 - PAY BY CELL TRANSACTION FEE (92,275) (106,199) (143,565) - - - 0.00% 25 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 55 - PROPERTY INCOME Total 14,029,435 14,950,708 18,145,614 17,897,004 17,905,504 18,520,381 3.48% 56 - DONATIONS & CONTRIBU 561000 - MCFADDEN SQ (CENTNIAL)3,750 3,000 - 2,750 2,750 2,750 0.00% 561005 - PRVT DONATION/CONTRIBUTNS 93,520 73,467 72,864 40,000 145,598 20,000 -50.00% 561006 - DONATIONS - HOMELESS ASSIS 7,213 1,688 3,910 - - - 0.00% 561008 - HOAG HOMELESS TASKFORCE CONTR.600,000 - 300,000 300,000 300,000 300,000 0.00% 561010 - FRIENDS OF OASIS DONATNS 61,125 61,875 - 20,000 20,000 20,000 0.00% 561025 - DONATNS/PENINSULA FESTVL 2,500 2,000 2,000 2,000 2,000 2,000 0.00% 561035 - BAYVIEW LANDING AGMT 66,870 - - 10,571 10,571 - -100.00% 561086 - MARINA PARK SAILING 40,000 - 40,000 - 34,181 - 0.00% 56 - DONATIONS & CONTRIBU Total 874,978 142,030 418,774 375,321 515,100 344,750 -8.15% 61 - NON-OPERATING SOURCE 611005 - SALE OF PROPERTY 10,119 493,950 18,259 15,000 15,000 15,000 0.00% 611010 - SPECIAL LIGHTING DISTRICT 106,174 119,036 127,341 115,590 115,590 115,590 0.00% 611025 - SALE OF SCRAP MATERIALS - 6,010 6,857 1,000 1,000 6,000 500.00% 61 - NON-OPERATING SOURCE Total 116,292 618,996 152,456 131,590 131,590 136,590 3.80% 69 - TRANSFERS 691012 - TRANSFER IN FUND 012 - - 1,000,000 - - - 0.00% 691100 - TRANSFER IN TIDELAND FUND - 18,380,271 19,333,407 19,767,775 19,767,775 20,742,162 4.93% 691168 - TRANSFER IN PEG FEES FUND - 47,992 - - - - 0.00% 691669 - TRANSFER IN AD #120 - -302,500 - - - 0.00% 691675 - TRANSFER IN AD #124 - -927,800 - -- 0.00% 691752 - TRANSFER IN EQUIPMENT FUND 472,403 - - - - - 0.00% 691764 - TRANSFER IN IT ISF 812,227 - -- -- 0.00% 69 - TRANSFERS Total 1,284,630 18,428,263 26,926,241 19,767,775 19,767,775 20,742,162 4.93% 010 - GENERAL FUND Total 262,710,959 302,739,030 322,717,019 315,298,822 317,856,432 332,457,397 5.44% 012 - GENERAL FUND CAPITAL PROJECTS 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 21,301,066 8,430,000 12,776,641 6,500,000 9,757,055 7,250,000 11.54% 691167 - TRANSFER IN OCEANFRONT ENCROAC - 500,000 - - - - 0.00% 69 - TRANSFERS Total 21,301,066 8,930,000 12,776,641 6,500,000 9,757,055 7,250,000 11.54% 012 - GENERAL FUND CAPITAL PROJECTS Total 21,301,066 8,930,000 12,776,641 6,500,000 9,757,055 7,250,000 11.54% 100 - TIDE & SUBMERGED LANDS FUND 42 - LICENSES PERMITS 421005 - LIVE ABOARD PERMITS (NON COMM)16,695 16,037 17,820 16,000 16,000 17,500 9.38% 421006 - LIVE ABOARD COMMERCIAL PERMITS 181 - - 200 200 - -100.00% 423025 - PIER TRANSFER FEES 33,956 26,670 9,265 20,000 20,000 10,000 -50.00% 423030 - DREDGING PERMIT APPLICATN FEES 36,386 6,654 41,400 40,000 40,000 20,000 -50.00% 551034 - SHORT-TERM MOORING LICENSES - - - 130,000 130,000 124,000 -4.62% 42 - LICENSES PERMITS Total 87,219 49,361 68,485 206,200 206,200 171,500 -16.83% 43 - INTERGOVTAL REVENUES 431455 - OTHER GOVT GRANTS - - 6,481 - - - 0.00% 43 - INTERGOVTAL REVENUES Total - -6,481 - -- 0.00% 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 42,314 - - - - - 0.00% 511055 - REVENUE N.O.C.- 1,200 14,041 - -- 0.00% 511075 - BAD DEBT (2,072) (1,387) (607) (590) (590) - -100.00% 511120 - POLLTN LEGAL LIAB INS POLICY 990 182 15,244 - - - 0.00% 51 - MISC REVENUES Total 41,232 (5) 28,678 (590) (590) - -100.00% 52 - SERVICE FEES & CHARG 521055 - APPEALS 1,250 - 2,500 - -- 0.00% 521180 - IMPOUND RELEASE FEES 25,005 12,949 9,868 10,000 10,000 10,000 0.00% 521446 - HARBOR EVENT PERMITS 3,933 13,817 14,019 15,000 15,000 16,000 6.67% 521665 - OTHER SERVICES FEES - 1,509 1,097 - - 1,200 0.00% 521690 - WAITLIST FEES 243 291 279 300 300 350 16.67% 52 - SERVICE FEES & CHARG Total 30,430 28,566 39,179 25,300 25,300 37,550 48.42% 53 - FINES & PENALTIES 531001 - COLLECTIONS 491 475 - - - - 0.00% 531002 - COLLECTIONS SERVICE FEE (88) (85) - -- -0.00% 531060 - DELINQUENCY PENALTY 15,561 32,017 22,653 13,000 13,000 12,500 -3.85% 531070 - ADMINISTRATIVE CITATION FINES 18,887 16,867 11,291 12,000 12,000 12,000 0.00% 531071 - ADMIN CITE COLLECTION SVC FEE (839) (725) (521) - - (600) 0.00% 531105 - ABANDONED VESSEL AUCTION 3,354 3,552 4,479 6,000 6,000 6,000 0.00% 53 - FINES & PENALTIES Total 37,365 52,100 37,902 31,000 31,000 29,900 -3.55% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 127,362 108,738 194,821 134,976 134,976 141,725 5.00% 54 - INVESTMENT EARNINGS Total (387,765) 29,970 272,203 134,976 134,976 141,725 5.00% 55 - PROPERTY INCOME 551015 - AMERICAN LEGION 150,372 167,481 161,737 216,000 216,000 216,000 0.00% 551020 - BEACON BAY (SPLIT)1,543,443 1,788,754 1,881,442 2,080,000 2,080,000 2,444,000 17.50% 551030 - TELESCOPE FRANCH (SPLIT)974 908 1,011 1,316 1,316 987 -25.00% 551035 - MOORING PERMITS - ON SHORE 69,546 69,546 69,546 69,546 69,546 69,546 0.00% 551040 - MOORING PERMITS - OFF SHORE 617,608 620,650 623,171 623,171 623,171 623,171 0.00% 551050 - BYB SLIPS (SPLIT)653,171 653,171 653,171 653,171 653,171 653,171 0.00% 551051 - BYB DINGHY RACKS 2,658 2,296 2,280 2,500 2,500 2,400 -4.00% 551052 - MARINA PARK SLIPS 479,712 345,203 354,910 360,000 360,000 400,000 11.11% 26 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 551053 - MARINA PARK DINGHY RACKS 8,297 8,291 8,208 8,000 8,000 8,400 5.00% 551054 - MARINE ACTIVITIES PERMIT 33,828 34,374 33,756 16,000 16,000 18,000 12.50% 551060 - BASIN MARINE SHIP (SPLIT)119,514 137,163 131,674 141,000 141,000 143,350 1.67% 551065 - BYB GARAGES (SPLIT)35,344 35,344 35,344 35,344 35,344 35,344 0.00% 551070 - BYB ELECTRICITY (SPLIT)8,605 9,007 10,873 8,460 8,460 8,460 0.00% 551075 - HERITAGE YACHT (SPLIT)9,594 9,594 9,594 9,594 9,594 9,594 0.00% 551080 - GALLEY CAFE (SPLIT)19,548 19,548 19,548 19,548 19,548 19,548 0.00% 551085 - BYB APARTMENTS (SPLIT)30,456 30,456 30,456 18,915 18,915 30,456 61.02% 551086 - BYB OFFICES (SPLIT)17,930 18,304 18,767 18,565 18,565 19,035 2.53% 551090 - HARBOR ISLAND 52,584 52,584 55,936 52,500 52,500 56,000 6.67% 551095 - BAHIA CORINTHIAN 134,089 154,633 175,498 173,000 173,000 181,000 4.62% 551110 - LIDO COMM ASSN ANTIBES - 127,273 68,484 50,000 50,000 50,000 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 96,405 97,267 103,081 99,000 99,000 99,000 0.00% 551200 - BALBOA PIER CONCESSION 152,274 149,182 161,062 150,000 150,000 153,000 2.00% 551225 - HARBOR BAIT BARGE 6,037 6,678 6,572 6,000 6,000 6,100 1.67% 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 46,852 47,662 47,662 47,662 47,662 0.00% 551250 - VESSEL CHRTR BUSINESS 26,833 26,023 26,833 26,833 26,833 26,833 0.00% 551255 - VESSEL RENTAL FACILITY 20,560 18,993 20,560 20,560 20,560 20,560 0.00% 551265 - YACHT CLUB GUEST SLIP 13,471 13,471 13,471 13,471 13,471 13,471 0.00% 551270 - RESTAURANTS COMM PIERS 7,873 7,095 7,873 7,873 7,873 7,873 0.00% 551275 - SHIPYARD COMM PIERS 6,559 6,559 6,559 6,559 6,559 6,559 0.00% 551285 - OTHER BLDG OVER TDLD 5,325 5,325 5,325 5,325 5,325 5,325 0.00% 551290 - FUEL DOCK 4,710 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 1,679,870 1,287,532 1,582,452 1,250,000 1,250,000 1,200,000 -4.00% 551560 - HOA NONMEM < 13K SQF 5,693 5,693 5,693 5,693 5,693 5,693 0.00% 551565 - HOA NONMEM 13-30K SQF 6,927 6,927 6,927 6,927 6,927 6,927 0.00% 553355 - OCEAN FRONT 1,268,956 1,249,180 1,441,085 1,425,625 1,425,625 1,482,650 4.00% 553360 - 19TH ST 113,822 103,955 131,600 128,048 128,048 133,170 4.00% 553370 - BALBOA METERED LOT 286,098 303,195 316,214 321,804 321,804 334,677 4.00% 553400 - A STREET PARKING LOT 226,523 111,969 77,278 155,457 155,457 161,675 4.00% 553405 - B STREET PARKING LOT 103,055 113,251 123,638 115,923 115,923 120,560 4.00% 553446 - MARINA PARK-MAIN LOT 80,930 73,307 89,438 88,804 88,804 92,357 4.00% 553447 - MARINA PARK- EAST LOT 8,130 7,160 180,709 7,278 7,278 7,569 4.00% 553448 - MARINA PARK-WEST LOT 27,227 27,250 14,656 30,445 30,445 31,662 4.00% 553500 - BALBOA PARKING LOT 2,296,881 2,176,057 2,761,019 2,580,125 2,580,125 2,683,330 4.00% 553535 - PARKING METER FEES (148,675) (84,801) (112,136) (160,000) (160,000) (166,400) 4.00% 553536 - PAY BY CELL TRANSACTION FEE (27,554) (28,830) (41,589) - - - 0.00% 553537 - PARKING RESERV SYSTEM TN FEE (1,144) - - - -- 0.00% 559106 - GASB 94 PPP INTEREST INCOME - 1,185 - - - - 0.00% 559107 - GASB 94 PPP REVENUE ADJUSTMENT - (594) (5,452) - - - 0.00% 55 - PROPERTY INCOME Total 14,242,460 14,201,845 15,327,595 14,362,601 14,365,601 14,938,273 4.01% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 8,668,941 11,546,069 11,170,010 12,256,805 12,263,815 10,611,825 -13.42% 69 - TRANSFERS Total 8,668,941 11,546,069 11,252,355 12,256,805 12,263,815 10,611,825 -13.42% 100 - TIDE & SUBMERGED LANDS FUND Total 22,719,881 25,907,906 27,032,879 27,016,292 27,026,302 25,930,773 -4.02% 101 - TIDELANDS HARBOR CAP FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 416,225 617,424 1,309,710 707,038 707,038 742,390 5.00% 541005 - FAIR VALUE OF INVESTMENTS (1,434,907) (249,668) 790,072 - - - 0.00% 54 - INVESTMENT EARNINGS Total (1,018,683) 367,756 2,099,783 707,038 707,038 742,390 5.00% 55 - PROPERTY INCOME 551035 - MOORING PERMITS - ON SHORE 94,642 95,896 101,336 100,000 100,000 104,000 4.00% 551040 - MOORING PERMITS - OFF SHORE 548,624 566,842 614,024 580,000 580,000 636,000 9.66% 551045 - MOORINGS GUEST 331,810 353,354 402,290 300,000 300,000 360,000 20.00% 551046 - MOORINGS TRANSFERS 76,424 53,655 81,836 60,000 60,000 64,000 6.67% 551050 - BYB SLIPS (SPLIT)600,292 893,523 991,519 975,825 975,825 1,008,405 3.34% 551065 - BYB GARAGES (SPLIT)36,042 42,109 44,987 44,556 44,556 47,846 7.38% 551075 - HERITAGE YACHT (SPLIT)2,294 3,063 3,658 3,801 3,801 4,177 9.89% 551080 - GALLEY CAFE (SPLIT)8,504 9,065 12,034 11,942 11,942 12,733 6.62% 551085 - BYB APARTMENTS (SPLIT)3,183 6,154 7,391 - - 8,554 0.00% 551150 - MARINA PARK CONCESSION 206,238 202,249 183,612 170,000 170,000 175,000 2.94% 551185 - BALBOA BAY CLUB LEASE 2,246,724 2,623,738 3,032,944 2,588,838 2,588,838 2,988,838 15.45% 551235 - RESIDENTIAL PIERS 155,911 160,445 164,562 160,000 160,000 170,000 6.25% 27 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 551240 - LARGE COMM MARINA 541,278 589,833 628,086 617,559 617,559 641,559 3.89% 551242 - MEDIUM COMM MARINA 85,465 90,671 96,850 93,000 93,000 96,000 3.23% 551245 - SMALL COMM MARINA 96,365 107,137 110,966 109,338 109,338 114,338 4.57% 551250 - VESSEL CHRTR BUSINESS 31,475 29,570 22,649 34,767 34,767 23,567 -32.21% 551255 - VESSEL RENTAL FACILITY 25,547 33,518 42,448 42,440 42,440 44,440 4.71% 551265 - YACHT CLUB GUEST SLIP 1,296 2,170 2,954 2,729 2,729 3,129 14.66% 551270 - RESTAURANTS COMM PIERS 1,774 1,969 3,222 3,027 3,027 3,327 9.91% 551275 - SHIPYARD COMM PIERS 10,084 11,182 31,141 11,741 11,741 12,241 4.26% 551285 - OTHER BLDG OVER TDLD 5,903 6,562 7,112 6,875 6,875 7,275 5.82% 551290 - FUEL DOCK 5,522 6,123 6,624 6,390 6,390 6,790 6.26% 551295 - SPORT FISHING CHRTR 5,212 5,780 6,253 6,054 6,054 6,354 4.96% 551560 - HOA NONMEM < 13K SQF 14,672 15,869 16,867 16,507 16,507 17,207 4.24% 551565 - HOA NONMEM 13-30K SQF 7,746 8,639 9,347 9,073 9,073 9,573 5.51% 55 - PROPERTY INCOME Total 5,143,027 5,919,116 6,624,713 5,954,462 5,954,462 6,565,353 10.26% 56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - 12,415 - - - - 0.00% 56 - DONATIONS & CONTRIBU Total - 12,415 - -- -0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 4,500,000 4,600,000 4,715,000 5,832,875 5,832,875 5,978,697 2.50% 69 - TRANSFERS Total 4,500,000 4,600,000 4,715,000 5,832,875 5,832,875 5,978,697 2.50% 101 - TIDELANDS HARBOR CAP FUND Total 8,624,344 10,899,287 13,439,496 12,494,375 12,494,375 13,286,440 6.34% 105 - ASSET FORFEITURE FUND 53 - FINES & PENALTIES 531080 - FED DOJ/PREVENTION - - 46,351 - - - 0.00% 531085 - FED DOJ/ENFORCEMENT - -205,198 - -- 0.00% 531090 - FEDERAL/DEPT OF TREASURY 185,038 3,939 - - - - 0.00% 531095 - STATE PREVENTION 337 1,428 2,482 - - - 0.00% 531100 - STATE ENFORCEMENT 1,910 8,091 14,064 - -- 0.00% 53 - FINES & PENALTIES Total 187,285 13,458 268,095 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 5,656 9,049 22,754 - -- 0.00% 541005 - FAIR VALUE OF INVESTMENTS (14,077) (797) 13,574 - - - 0.00%54 - INVESTMENT EARNINGS Total (8,421) 8,253 36,329 - -- 0.00% 105 - ASSET FORFEITURE FUND Total 178,864 21,710 304,424 - - - 0.00% 110 - OTS GRANT FUND 43 - INTERGOVTAL REVENUES 431360 - OTS REV 205,750 299,968 281,637 - 522,434 - 0.00% 43 - INTERGOVTAL REVENUES Total 205,750 299,968 281,637 - 522,434 - 0.00% 110 - OTS GRANT FUND Total 205,750 299,968 281,637 - 522,434 - 0.00% 111 - SLESF GRANT FUND 43 - INTERGOVTAL REVENUES 431020 - SLESF COPS REVENUE 211,400 215,174 241,105 250,000 250,000 250,000 0.00% 43 - INTERGOVTAL REVENUES Total 211,400 215,174 241,105 250,000 250,000 250,000 0.00% 111 - SLESF GRANT FUND Total 211,400 215,174 241,105 250,000 250,000 250,000 0.00% 112 - MISCELLANEOUS GRANT FUND 43 - INTERGOVTAL REVENUES 431457 - OTHER INTERGOVERNMENTAL REV - - 9,911 - - - 0.00% 112 - MISCELLANEOUS GRANT FUND Total - -9,911 - -- 0.00% 119 - CDBG PROGRAM INCOME FUND 55 - PROPERTY INCOME 551120 - WNCC PACIFICA - - - - 305,773 315,000 0.00%55 - PROPERTY INCOME Total - -- -305,773 315,000 0.00% 119 - CDBG PROGRAM INCOME FUND Total - - - - 305,773 315,000 0.00% 120 - COMM DEVL BLK GRANT FUND 43 - INTERGOVTAL REVENUES 431235 - CDBG FUNDS 235,107 438,180 16,842 385,974 805,348 385,974 0.00% 431535 - CARES ACT - CDBG 56,700 559,486 78,379 - 31,608 - 0.00% 43 - INTERGOVTAL REVENUES Total 291,807 997,666 95,221 385,974 836,956 385,974 0.00% 55 - PROPERTY INCOME 551120 - WNCC PACIFICA - - - 305,000 - 305,000 0.00% 55 - PROPERTY INCOME Total - -- 305,000 - 305,000 0.00% 120 - COMM DEVL BLK GRANT FUND Total 291,807 997,666 95,221 690,974 836,956 690,974 0.00% 121 - STATE GAS TAX FUND 43 - INTERGOVTAL REVENUES 431110 - GAS TAX APPORTIONMENT 2105 291,807 997,666 95,221 690,974 836,956 690,974 0.00% 431115 - GAS TAX APPORTIONMENT 2106 299,911 308,960 333,841 332,849 332,849 338,781 1.78% 431120 - GAS TAX APPORTIONMENT 2103 678,357 694,031 774,633 676,473 676,473 796,268 17.71% 431125 - GAS TAX APPORTIONMENT 2107 569,107 660,625 699,256 631,704 631,704 715,006 13.19% 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 2,030,920 2,155,859 2,331,826 2,153,871 2,153,871 2,385,585 10.76% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 38,595 53,607 131,914 95,646 95,646 95,646 0.00% 541005 - FAIR VALUE OF INVESTMENTS (38,595) (32,268) 81,601 - - - 0.00% 54 - INVESTMENT EARNINGS Total - 21,339 213,515 95,646 95,646 95,646 0.00% 121 - STATE GAS TAX FUND Total 2,030,920 2,177,199 2,545,340 2,249,516 2,249,516 2,481,231 10.30% 122 - MEASURE M FUND 43 - INTERGOVTAL REVENUES 431145 - MEASURE M2 FAIR SHARE 2,378,931 2,525,261 2,565,014 2,831,037 2,831,037 2,927,173 3.40% 43 - INTERGOVTAL REVENUES Total 2,378,931 2,525,261 2,565,014 2,831,037 2,831,037 2,927,173 3.40% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 43,793 57,163 84,831 48,285 48,285 61,929 28.26% 541005 - FAIR VALUE OF INVESTMENTS (43,793) (28,116) 50,670 - - - 0.00%54 - INVESTMENT EARNINGS Total - 29,046 135,501 48,285 48,285 61,929 28.26% 122 - MEASURE M FUND Total 2,378,931 2,554,307 2,700,515 2,879,322 2,879,322 2,989,102 3.81% 123 - MEASURE M-COMPETITIVE FUND 43 - INTERGOVTAL REVENUES 431150 - MEASURE M COMPETITIVE - 172,390 400,289 - 5,107,388 - 0.00% 28 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 43 - INTERGOVTAL REVENUES Total - 172,390 400,289 - 5,107,388 - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 5,010 15,290 - -- 0.00% 69 - TRANSFERS Total - 5,010 15,290 - -- 0.00% 123 - MEASURE M-COMPETITIVE FUND Total - 177,400 415,579 - 5,107,388 - 0.00% 126 - SB1 GAS TAX RMRA FUND 43 - INTERGOVTAL REVENUES 431127 - GAS TAX SB1 RMRA 2030 1,725,818 1,900,470 2,197,540 2,063,464 2,063,464 2,205,502 6.88% 43 - INTERGOVTAL REVENUES Total 1,725,818 1,900,470 2,197,540 2,063,464 2,063,464 2,205,502 6.88% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 11,182 21,281 31,058 16,378 16,378 21,174 29.28% 541005 - FAIR VALUE OF INVESTMENTS (11,182) 17,008 15,656 - - - 0.00% 54 - INVESTMENT EARNINGS Total - 38,290 46,715 16,378 16,378 21,174 29.28% 126 - SB1 GAS TAX RMRA FUND Total 1,725,818 1,938,760 2,244,255 2,079,842 2,079,842 2,226,676 7.06% 135 - CONTRIBUTIONS FUND 43 - INTERGOVTAL REVENUES 431075 - OC SANITATION DST CONTRIB - 34,918 22,700 - 759,299 - 0.00% 431135 - REFNDS&REBATES FROM GOVT 86,250 60,581 - - 9,022 - 0.00% 431220 - IRVINE RANCH WATER DIST - - 196,855 - - - 0.00% 431222 - OC WATER DISTRICT CONTRIBUTION - 106,601 - - 6,561 - 0.00% 431225 - NEWPORT MESA UNFD SCHOOL DIST - -100,257 - - - 0.00% 431385 - DEPT OF BOATING & WATERWAYS 221,432 73,035 165,319 - 111,646 - 0.00% 431455 - OTHER GOVT GRANTS 971,480 - - - 231,236 - 0.00% 431460 - OCTA BICYCLE FUNDING PROG - 715,579 1,038,884 - 595,137 - 0.00% 431490 - CAL RECYCLE - 147,109 92,005 - 157,995 - 0.00% 431505 - LBCWD REIMBURSEMENT - 10,980 - - - - 0.00% 43 - INTERGOVTAL REVENUES Total 1,279,162 1,148,803 1,616,019 - 1,893,594 - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - - 1,473 1,473 1,473 0.00% 54 - INVESTMENT EARNINGS Total - -- 1,473 1,473 1,473 0.00% 56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS 66,992 492,038 5,501,518 - 3,600,794 - 0.00% 561007 - 20A CONTRIBUTIONS 4,211,583 1,824,562 877,633 - 86,348 - 0.00% 56 - DONATIONS & CONTRIBU Total 4,278,575 2,316,601 6,379,151 - 3,687,142 - 0.00% 691010 - TRANSFER IN GENERAL FUND - - - - 5,489 - 0.00% 691513 - TRANSFER IN FFP FUND - -4,643,968 - - - 0.00% 69 - TRANSFERS Total - - 4,643,968 - 5,489 - 0.00% 135 - CONTRIBUTIONS FUND Total 5,557,737 3,465,404 12,639,138 1,473 5,587,698 1,473 0.00% 137 - PCH RELINQUISHMENT 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - 8,428 - - - - 0.00% 51 - MISC REVENUES Total - 8,428 - -- -0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 14,399 4,671 1,743 1,473 1,473 1,566 6.32% 541005 - FAIR VALUE OF INVESTMENTS (47,058) (27,592) 1,097 - - - 0.00% 54 - INVESTMENT EARNINGS Total (32,659) (22,921) 2,840 1,473 1,473 1,566 6.32% 137 - PCH RELINQUISHMENT Total (32,659) (14,493) 2,840 1,473 1,473 1,566 6.32% 138 - ENVIRONMENTAL CONTRIBUTIONS 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT 194,453 - 771,366 - 598,134 - 0.00% 431388 - DEPT OF WATER RESOURCES - - 1,600,000 - -- 0.00% 431454- STATE GRANTS 4,100,000 431500 - CLEAN BEACHES INITIATIVE 88,999 - 218,238 - - 0.00% 43 - INTERGOVTAL REVENUES Total 88,999 - 218,238 4,100,000 - -100.00% 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 283,452 - 2,589,603 - 598,134 - 0.00% 51 - MISC REVENUES Total 156,207 - -- 42,650 - 0.00% 138 - ENVIRONMENTAL CONTRIBUTIONS Total 439,658 - 2,589,603 4,100,000 640,784 - -100.00% 140 - CIRCULATION & TRANSPORTATION 42 - LICENSES PERMITS 422040 - FAIR SHARE FEES 235,011 289,075 299,476 (33,462) - - -100.00% 42 - LICENSES PERMITS Total 235,011 289,075 299,476 (33,462) - --100.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 35,268 50,418 35,196 1,386 1,386 1,704 22.93% 541005 - FAIR VALUE OF INVESTMENTS (123,676) (16,024) 23,346 (1,747) (1,747) (1,851) 5.94% 54 - INVESTMENT EARNINGS Total (88,409) 34,395 58,542 (360) (360) (146) -59.39% 140 - CIRCULATION & TRANSPORTATION Total 146,602 323,469 358,018 (33,822) (360) (146) -99.57% 422140 - BET DEVELOPMENT COMMERCIAL 199,098 144,392 190,664 179,843 179,843 185,000 2.87% 42 - LICENSES PERMITS Total 199,098 144,392 190,664 179,843 179,843 185,000 2.87% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 4,616 5,325 8,917 4,748 4,748 6,286 32.38% 541005 - FAIR VALUE OF INVESTMENTS (15,851) (4,594) 4,688 - - - 0.00% 54 - INVESTMENT EARNINGS Total (11,236) 731 13,605 4,748 4,748 6,286 32.38% 141 - BUILDING EXCISE TAX FUND Total 187,863 145,123 204,269 184,591 184,591 191,286 3.63% 142 - AIR QUALITY MGMT DISTRICT FUND 43 - INTERGOVTAL REVENUES 431240 - AQMD 109,607 110,841 112,059 109,900 109,900 111,126 1.12% 43 - INTERGOVTAL REVENUES Total 109,607 110,841 112,059 109,900 109,900 111,126 1.12% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 14,282 25,184 50,212 31,872 31,872 33,466 5.00% 541005 - FAIR VALUE OF INVESTMENTS (14,282) (7,107) 30,261 - - - 0.00% 54 - INVESTMENT EARNINGS Total - 18,076 80,473 31,872 31,872 33,466 5.00% 69 - TRANSFERS 691012 - TRANSFER IN FUND 012 69,812 - - - - - 0.00% 69 - TRANSFERS Total 69,812 - -- -- 0.00% 29 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 142 - AIR QUALITY MGMT DISTRICT FUND Total 179,419 128,917 192,533 141,772 141,772 144,592 1.99% 160 - ENVIRONMENTAL LIABILITY FUND 47 - OTHER TAXES 414020 - SOLID WASTE AUDIT RECOVERY 54,996 8,201 45,080 - - - 0.00% 414025 - SOLID WASTE FRANCHISE TAX 768,737 866,546 918,093 711,563 711,563 900,000 26.48% 47 - OTHER TAXES Total 823,732 874,747 963,173 711,563 711,563 900,000 26.48% 51 - MISC REVENUES 511090 - NPT CONDO ASSN 66,593 70,058 66,962 68,409 68,409 67,000 -2.06% 51 - MISC REVENUES Total 66,593 70,058 66,962 68,409 68,409 67,000 -2.06% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 95,417 153,228 293,006 153,829 153,829 180,550 17.37% 541005 - FAIR VALUE OF INVESTMENTS (331,447) (59,583) 180,497 - - - 0.00% 54 - INVESTMENT EARNINGS Total (236,030) 93,646 473,502 153,829 153,829 180,550 17.37% 160 - ENVIRONMENTAL LIABILITY FUND Total 654,295 1,038,451 1,503,637 933,801 933,801 1,147,550 22.89% 164 - FiiN FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 14,711 21,038 33,671 21,727 21,727 23,140 6.50% 541005 - FAIR VALUE OF INVESTMENTS (50,975) (10,997) 21,022 3,612 3,612 - -100.00% 54 - INVESTMENT EARNINGS Total (36,264) 10,041 54,692 25,338 25,338 23,140 -8.68% 164 - FiiN FUND Total (36,264) 10,041 54,692 25,338 25,338 23,140 -8.68% 166 - AMERICAN RESCUE PLAN ACT 2021 43 - INTERGOVTAL REVENUES 431540 - AMERICAN RESCUE PLAN ACT - 3,188,587 6,952,684 - - - 0.00% 431541 - AMERICAN RESCUE PLAN ACT WATER 122,543 - 100,187 - -- 0.00% 431542 - AMERICAN RESCUE PLAN ACT SEWER - 24,411 18,847 - - - 0.00% 43 - INTERGOVTAL REVENUES Total 122,543 3,212,998 7,071,719 - -- 0.00% 166 - AMERICAN RESCUE PLAN ACT 2021 Total 122,543 3,212,998 7,071,719 - - - 0.00% 167 - OCEANFRONT ENCROACHMENT FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 12,456 33,001 21,787 21,787 21,787 0.00% 541005 - FAIR VALUE OF INVESTMENTS - 8,898 19,596 - - - 0.00% 54 - INVESTMENT EARNINGS Total - 21,354 52,597 21,787 21,787 21,787 0.00% 55 - PROPERTY INCOME 551000 - OCEANFRONT ENCROACHMENT - 261,477 270,561 272,000 272,000 282,000 3.68% 55 - PROPERTY INCOME Total - 261,477 270,561 272,000 272,000 282,000 3.68% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 1,162,791 - - - - - 0.00% 69 - TRANSFERS Total 1,162,791 - -- -- 0.00% 167 - OCEANFRONT ENCROACHMENT FUND Total 1,162,791 282,831 323,159 293,787 293,787 303,787 3.40% 168 - PEG FEES FUND 51 - MISC REVENUES 511065 - CABLE FRANCHISE PEG FEES - 340,307 307,890 360,000 360,000 360,000 0.00% 51 - MISC REVENUES Total - 340,307 307,890 360,000 360,000 360,000 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 44,889 100,756 2,931 2,931 2,931 0.00% 541005 - FAIR VALUE OF INVESTMENTS - 33,763 61,255 - - - 0.00% 54 - INVESTMENT EARNINGS Total - 78,651 162,011 2,931 2,931 2,931 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 2,781,571 - - - - - 0.00% 69 - TRANSFERS Total 2,781,571 - -- -- 0.00% 168 - PEG FEES FUND Total 2,781,571 418,958 469,901 362,931 362,931 362,931 0.00% 169 - OPIOID REMEDIATION FUND 43 - INTERGOVTAL REVENUES 431457 - OTHER INTERGOVERNMENTAL REV - - 44,976 - 350,790 - 0.00% 43 - INTERGOVTAL REVENUES Total - -44,976 - 350,790 - 0.00% 169 - OPIOID REMEDIATION FUND Total - - 44,976 - 350,790 - 0.00% 180 - RESTRICTED PROGRAMS FUND 51 - MISC REVENUES 511015 - ADA EDU. & ENFORCE - 69,038 66,266 - -49,525 0.00% 511110 - VNB PUBLIC BENEFIT FEE - 150,000 150,000 150,000 150,000 150,000 0.00% 51 - MISC REVENUES Total - 219,038 216,266 150,000 150,000 199,525 33.02% 52 - SERVICE FEES & CHARG 521700 - GENERAL PLAN MAINTENANCE FEE - -61,917 - - 80,607 0.00% 52 - SERVICE FEES & CHARG Total - -61,917 - -80,607 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 28,363 67,757 - - 13,218 0.00% 541005 - FAIR VALUE OF INVESTMENTS - 20,329 40,531 - -7,457 0.00% 54 - INVESTMENT EARNINGS Total - 48,692 108,288 - - 20,675 0.00% 55 - PROPERTY INCOME 553450 - IN LIEU PARKING - 24,300 24,669 31,749 31,749 31,749 0.00% 55 - PROPERTY INCOME Total - 24,300 24,669 31,749 31,749 31,749 0.00% 56 - DONATIONS & CONTRIBU 561035 - BAYVIEW LANDING AGMT - 64,829 112,587 35,000 35,000 35,000 0.00% 56 - DONATIONS & CONTRIBU Total - 64,829 112,587 35,000 35,000 35,000 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 1,737,821 - - - - - 0.00% 69 - TRANSFERS Total 1,737,821 - -- -- 0.00% 180 - RESTRICTED PROGRAMS FUND Total 1,737,821 356,859 523,727 216,749 216,749 367,556 69.58% 511 - CIVIC CENTER FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 4,927 7,460 13,535 - (13,535) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (17,069) (3,484) 8,298 - (8,298) - 0.00% 54 - INVESTMENT EARNINGS Total (12,142) 3,976 21,834 - (21,834) - 0.00% 511 - CIVIC CENTER FUND Total (12,142) 3,976 21,834 - (21,834) - 0.00% 512 - MISC FFP PROJECTS 69 - TRANSFERS 691513 - TRANSFER IN FFP FUND - 6,900,000 4,940,281 - 500,000 1,059,000 0.00% 69 - TRANSFERS Total - 6,900,000 4,940,281 - 500,000 1,059,000 0.00% 512 - MISC FFP PROJECTS Total - 6,900,000 4,940,281 - 500,000 1,059,000 0.00% 513 - FACILITIES FINANCING PLAN 42 - LICENSES PERMITS 422065 - PARK FEES ZONE 1 - 34,309 - - - - 0.00% 422070 - PARK FEES ZONE 2 138,809 - - - - - 0.00% 30 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 422080 - PARK FEES ZONE 4 156,750 - - - - - 0.00% 422110 - PARK FEES ZONE 10 86,559 - 38,400 - -- 0.00% 422115 - PARK FEES ZONE 11 - - 30,217 - - - 0.00% 42 - LICENSES PERMITS Total 382,118 34,309 68,617 - -- 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 348,710 371,707 765,875 - (765,875) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (1,290,438) (161,745) 516,408 - (516,408) - 0.00% 54 - INVESTMENT EARNINGS Total (941,728) 209,963 1,282,283 - (1,282,283) - 0.00% 56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - - - 5,243,968 - 0.00% 561075 - NEWPORT UPTOWN PUBLIC BENEFIT 113,279 - - - - - 0.00% 561081 - HARBOR POINTE SENIOR LIVING 750,000 - -- -- 0.00% 56 - DONATIONS & CONTRIBU Total 863,279 - 37,954 - 5,243,968 - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 19,000,000 12,924,919 11,072,033 1,285,152 12,104,412 6,778,085 427.42% 691512 - TRANSFER IN MISC FFP PROJECTS - 41,272 - - - - 0.00% 69 - TRANSFERS Total 19,000,000 12,966,191 11,072,033 1,285,152 12,104,412 6,778,085 427.42% 513 - FACILITIES FINANCING PLAN Total 19,303,669 13,210,463 12,460,887 1,285,152 16,066,097 6,778,085 427.42% 521 - POLICE FACILITY NEW 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 216,587 18,653 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS - 437,569 14,748 - -- 0.00% 54 - INVESTMENT EARNINGS Total - 654,156 33,401 - - - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 24,093,441 - - - - 0.00% 691012 - TRANSFER IN FUND 012 - 1,450,000 - -- -0.00% 691513 - TRANSFER IN FFP FUND - 3,324,919 - - - - 0.00% 69 - TRANSFERS Total - 28,868,360 - -- -0.00% 521 - POLICE FACILITY NEW Total - 29,522,516 33,401 - - - 0.00% 531 - JR GUARDS CAPITAL PROJCTS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,765 1,195 1,718 - (1,718) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (8,159) (5,894) 466 - (466) - 0.00% 54 - INVESTMENT EARNINGS Total (5,394) (4,700) 2,184 - (2,184) - 0.00% 56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - 5,844 - - 5,844 - 0.00% 56 - DONATIONS & CONTRIBU Total - 5,844 - -5,844 - 0.00% 69 - TRANSFERS 691513 - TRANSFER IN FFP FUND 469,637 - 286,361 - - - 0.00% 69 - TRANSFERS Total 469,637 - 286,361 - -- 0.00% 531 - JR GUARDS CAPITAL PROJCTS Total 464,243 1,144 288,545 - 3,660 - 0.00% 532 - FIRE STATIONS 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 32,874 55,654 102,256 - (102,260) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (63,734) 29,340 56,411 - (56,411) - 0.00% 54 - INVESTMENT EARNINGS Total (30,860) 84,994 158,668 - (158,671) - 0.00% 69 - TRANSFERS 691513 - TRANSFER IN FFP FUND - 900,000 - 6,800,000 - 6,500,000 -4.41%69 - TRANSFERS Total - 900,000 - 6,800,000 - 6,500,000 -4.41% 532 - FIRE STATIONS Total (30,860) 984,994 158,668 6,800,000 (158,671) 6,500,000 -4.41% 534 - NEWPORT UPTOWN UNDERGROUNDING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 36 55 101 - (101) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (126) (25) 62 - (62) - 0.00% 54 - INVESTMENT EARNINGS Total (90) 30 163 - (163) - 0.00% 534 - NEWPORT UPTOWN UNDERGROUNDING Total (90) 30 163 - (163) - 0.00% 535 - BALBOA VILLAGE PARKING MGMT 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 11,717 8,950 11,051 - (11,051) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (36,865) (22,320) 6,771 - (6,771) - 0.00% 54 - INVESTMENT EARNINGS Total (25,148) (13,370) 17,822 - (17,822) - 0.00% 535 - BALBOA VILLAGE PARKING MGMT Total (25,148) (13,370) 17,822 - (17,822) - 0.00% 536 - NEIGHBORHOOD ENHANCEMENT 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 29,789 190,960 450,872 - (450,872) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (97,866) 21,691 294,045 - (294,045) - 0.00%54 - INVESTMENT EARNINGS Total (68,077) 212,651 744,917 - (744,917) - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 1,000,000 1,665,952 - -- 0.00% 691012 - TRANSFER IN FUND 012 - 15,500,000 - - - - 0.00% 69 - TRANSFERS Total - 16,500,000 1,665,952 - - - 0.00% 536 - NEIGHBORHOOD ENHANCEMENT Total (68,077) 16,712,651 2,410,869 - (744,917) - 0.00% 562 - PARKS & COMMUNITY CENTERS 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT 311 - - - - - 0.00% 43 - INTERGOVTAL REVENUES Total 311 - -- -- 0.00% 54 - INVESTMENT EARNINGS 541005 - FAIR VALUE OF INVESTMENTS (323,554) (63,956) 303,359 - (303,359) - 0.00% 54 - INVESTMENT EARNINGS Total (228,135) 119,822 832,298 - (832,298) - 0.00% 691512 - TRANSFER IN MISC FFP PROJECTS - 4,899,009 - - - - 0.00% 691513 - TRANSFER IN FFP FUND 4,013,862 2,894,345 6,955,012 - 7,605,874 - 0.00% 69 - TRANSFERS Total 4,013,862 7,793,354 6,955,012 - 7,605,874 2,341,000 0.00% 562 - PARKS & COMMUNITY CENTERS Total 3,786,038 7,913,176 7,787,310 - 6,773,576 2,341,000 0.00% 570 - PARK MAINTENANCE FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - - 31,749 - -305 0.00% 541005 - FAIR VALUE OF INVESTMENTS - -18,148 - -(100) 0.00% 54 - INVESTMENT EARNINGS Total - - 49,896 - -206 0.00% 31 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 1,000,000 2,300,000 2,300,000 2,300,000 0.00% 69 - TRANSFERS Total - -1,000,000 2,300,000 2,300,000 2,300,000 0.00% 570 - PARK MAINTENANCE FUND Total - - 1,049,896 2,300,000 2,300,000 2,300,206 0.01% 571 - FACILITIES MAINTENANCE 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 36,633 77,501 176,997 - (176,997) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (120,788) (11,672) 109,416 - (109,416) - 0.00%54 - INVESTMENT EARNINGS Total (84,155) 65,829 286,413 - (286,413) - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 1,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 0.00% 69 - TRANSFERS Total 1,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 0.00% 571 - FACILITIES MAINTENANCE Total 1,415,845 2,565,829 2,786,413 2,500,000 2,213,587 2,500,000 0.00% 658 - ASSESSMENT DIST #117 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 1,894 1,737 1,879 - (1,879) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (4,187) (6,784) 1,150 - (1,150) - 0.00% 54 - INVESTMENT EARNINGS Total (2,294) (5,047) 3,029 - (3,029) - 0.00% 658 - ASSESSMENT DIST #117 Total (2,294) (5,047) 3,029 - (3,029) - 0.00% 659 - ASSESSMENT DIST #116 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 846 931 1,364 - (1,364) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (2,307) (1,940) 835 - (835) - 0.00% 54 - INVESTMENT EARNINGS Total (1,461) (1,009) 2,199 - (2,199) - 0.00% 659 - ASSESSMENT DIST #116 Total (1,461) (1,009) 2,199 - (2,199) - 0.00% 660 - ASSESSMENT DIST #111 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 4,875 6,601 9,147 - (9,147) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (13,319) (6,282) 5,754 - (5,754) - 0.00% 54 - INVESTMENT EARNINGS Total (8,444) 319 14,900 - (14,900) - 0.00% 660 - ASSESSMENT DIST #111 Total (8,444) 319 14,900 - (14,900) - 0.00% 661 - ASSESSMENT DIST #116B 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,250 2,214 2,727 - (2,727) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (7,568) (2,433) 1,670 - (1,670) - 0.00% 54 - INVESTMENT EARNINGS Total (5,317) (218) 4,397 - (4,397) - 0.00% 661 - ASSESSMENT DIST #116B Total (5,317) (218) 4,397 - (4,397) - 0.00% 663 - ASSESSMENT DIST #113 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 49,949 - -- -- 0.00% 51 - MISC REVENUES Total 49,949 - -- -- 0.00% 54 - INVESTMENT EARNINGS 541005 - FAIR VALUE OF INVESTMENTS (24,149) (15,907) 13,684 - (13,684) - 0.00% 54 - INVESTMENT EARNINGS Total (12,877) 772 35,031 - (35,031) - 0.00% 61 - NON-OPERATING SOURCE 612100 - BOND PROCEEDS 4,565,000 - - - -- 0.00% 612101 - BOND PREMIUM - OTHER FIN SOURC 9,299 - -- -- 0.00% 61 - NON-OPERATING SOURCE Total 4,574,299 - - - -- 0.00% 663 - ASSESSMENT DIST #113 Total 4,611,370 772 35,031 - (35,031) - 0.00% 669 - ASSESSMENT DIST #120 54 - INVESTMENT EARNINGS 541005 - FAIR VALUE OF INVESTMENTS (5,588) (1,544) 865 - (865) - 0.00% 54 - INVESTMENT EARNINGS Total (3,900) 1,126 47,499 - (865) - 0.00% 61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS (31,677) 106,972 - - 31,677 - 0.00% 612100 - BOND PROCEEDS - - 2,505,000 - 8,278 - 0.00% 61 - NON-OPERATING SOURCE Total (31,677) 106,972 2,550,947 - 39,954 - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 37,500 - - - -- 0.00% 69 - TRANSFERS Total 37,500 - -- -- 0.00% 669 - ASSESSMENT DIST #120 Total 1,923 108,098 2,598,447 - 39,090 - 0.00% 673 - ASSESSMENT DIST #123 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 5,300 - - - 0.00% 69 - TRANSFERS Total - -5,300 - -- 0.00% 673 - ASSESSMENT DIST #123 Total - - 5,300 - - - 0.00% 675 - ASSESSMENT DIST #124 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 33,130 89,047 1,310,375 - (1,310,375) - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (136,014) 51,988 44,075 - (44,075) - 0.00% 54 - INVESTMENT EARNINGS Total (102,884) 141,035 1,354,450 - (1,354,450) - 0.00% 61 - NON-OPERATING SOURCE 612000 - PREPAID CONTRIBUTIONS 3,543,972 4,841,458 - - 3,543,972 - 0.00% 612100 - BOND PROCEEDS - - 23,625,000 - 783,415 - 0.00% 61 - NON-OPERATING SOURCE Total 3,543,972 4,841,458 24,292,195 - 4,327,387 - 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND 792,800 - - - -- 0.00% 69 - TRANSFERS Total 792,800 - -- -- 0.00% 675 - ASSESSMENT DIST #124 Total 4,233,888 4,982,493 25,646,645 - 2,972,937 - 0.00% 43 - INTERGOVTAL REVENUES 431135 - REFNDS&REBATES FROM GOVT 6,161 - - - - - 0.00% 431505 - LBCWD REIMBURSEMENT - 113,852 - 50,000 50,000 - -100.00% 43 - INTERGOVTAL REVENUES Total 6,161 113,852 - 50,000 50,000 - -100.00% 511040 - DAMAGE TO CITY PROPERTY 22,401 33,731 68,277 20,000 20,000 20,000 0.00% 511055 - REVENUE N.O.C.59,906 100,703 126,131 50,000 50,000 50,000 0.00% 511075 - BAD DEBT (103,332) (108,873) (126,677) - - - 0.00% 51 - MISC REVENUES Total (21,024) 25,561 67,732 70,000 70,000 70,000 0.00% 52 - SERVICE FEES & CHARG 521020 - WITNESS FEES/SUBPOENA - - 543 - - - 0.00% 521360 - WATER ESTABLISHMENT FEE 304,384 259,885 269,353 200,000 200,000 200,000 0.00% 521505 - SALE OF WATER CITY 986,288 894,585 847,871 1,025,000 1,025,000 1,100,000 7.32% 32 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 521510 - SALE OF WATER RECLAIMED 501,848 407,333 391,549 550,000 550,000 500,000 -9.09% 521515 - SALE OF WATER POTABLE 19,144,899 18,228,674 19,471,940 21,000,000 21,000,000 21,600,000 2.86% 521516 - CC FEES SALE OF WATER POTABLE (408,714) (498,567) (633,173) - - - 0.00% 521520 - WATER SERVICES 10,979,064 11,806,876 12,680,641 13,500,000 13,500,000 15,700,000 16.30% 521525 - METER TURN ON CHARGES 9,540 38,593 53,291 25,000 25,000 25,000 0.00% 521530 - WATER SERVICE FIRE PROTECTION 210,671 235,804 251,765 260,000 260,000 350,000 34.62% 521535 - CONNECTION CHARGES 171,412 159,920 191,257 150,000 150,000 150,000 0.00% 521540 - WATER USE CONSTRUCTION 7,563 10,955 19,072 10,000 10,000 10,000 0.00% 52 - SERVICE FEES & CHARG Total 31,906,955 31,544,059 33,544,109 36,720,000 36,720,000 39,635,000 7.94% 53 - FINES & PENALTIES 531001 - COLLECTIONS 20,485 13,610 82,557 10,000 10,000 10,000 0.00% 531002 - COLLECTIONS SERVICE FEE (3,746) (2,708) (14,861) (2,000) (2,000) (2,000) 0.00% 531060 - DELINQUENCY PENALTY 200,175 235,923 220,791 175,000 175,000 175,000 0.00% 531070 - ADMINISTRATIVE CITATION FINES 158 - - - - - 0.00% 531071 - ADMIN CITE COLLECTION SVC FEE (36) - -- -- 0.00% 53 - FINES & PENALTIES Total 217,035 246,825 288,487 183,000 183,000 183,000 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 171,140 278,777 518,826 231,460 231,460 322,914 39.51% 541005 - FAIR VALUE OF INVESTMENTS (623,189) (91,888) 324,123 - - 300,000 0.00% 54 - INVESTMENT EARNINGS Total (452,048) 186,889 842,949 231,460 231,460 622,914 169.12% 611025 - SALE OF SCRAP MATERIALS 111,704 103,335 39,243 20,000 20,000 20,000 0.00% 61 - NON-OPERATING SOURCE Total 111,704 103,335 39,243 20,000 20,000 20,000 0.00% 701 - WATER ENTERPRISE FUND Total 31,768,783 32,220,522 34,782,519 37,274,460 37,274,460 40,530,914 8.74% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 138,828 177,559 262,797 162,190 162,190 193,061 19.03% 541005 - FAIR VALUE OF INVESTMENTS (439,537) (160,566) 176,056 - - - 0.00% 54 - INVESTMENT EARNINGS Total (300,709) 16,993 438,853 162,190 162,190 193,061 19.03% 692701 - INTRAFND XFR FRM WATER ENT FND - 5,636,943 6,713,513 6,488,810 7,827,906 13,234,939 103.97% 69 - TRANSFERS Total - 5,636,943 6,713,513 6,488,810 7,827,906 13,234,939 103.97% 702 - WATER CAPITAL FUND Total (300,709) 5,653,936 7,152,366 6,651,000 7,990,096 13,428,000 101.89% 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 6,478 - - 1,000 1,000 1,000 0.00% 511055 - REVENUE N.O.C.19,728 14,611 16,486 15,000 15,000 15,000 0.00% 511075 - BAD DEBT (19,856) (9,268) (11,499) - - - 0.00% 51 - MISC REVENUES Total 6,349 5,343 4,987 16,000 16,000 16,000 0.00% 52 - SERVICE FEES & CHARG 521560 - SEWER USE 2,250,821 1,993,312 2,254,164 2,000,000 2,000,000 2,250,000 12.50% 521565 - SEWER SERVICES 2,407,188 2,450,053 2,792,879 3,275,000 3,275,000 3,900,000 19.08% 521575 - SEWER CONNECTION FEES 24,402 21,331 25,200 10,000 10,000 10,000 0.00% 521585 - SEWER SERVICE FEES 97,054 160,570 170,730 205,000 205,000 225,000 9.76% 52 - SERVICE FEES & CHARG Total 4,779,466 4,624,573 5,242,973 5,490,000 5,490,000 6,385,000 16.30% 53 - FINES & PENALTIES 531001 - COLLECTIONS 3,830 2,467 15,183 500 500 500 0.00% 531002 - COLLECTIONS SERVICE FEE (699) (468) (2,736) (100) (100) (100) 0.00% 531060 - DELINQUENCY PENALTY 36,304 34,771 32,766 40,000 40,000 40,000 0.00% 53 - FINES & PENALTIES Total 39,434 36,770 45,213 40,400 40,400 40,400 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 11,017 28,602 48,176 20,122 20,122 29,265 45.43% 541005 - FAIR VALUE OF INVESTMENTS (43,395) 7,400 29,215 - - - 0.00% 54 - INVESTMENT EARNINGS Total (32,378) 36,002 77,391 20,122 20,122 29,265 45.43% 711 - WASTEWATER ENTERPRISE FUND Total 4,792,871 4,702,689 5,370,564 5,566,522 5,566,522 6,470,665 16.24% 712 - WASTEWATER CAPITAL FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 24,233 35,798 63,533 41,342 41,342 41,342 0.00% 541005 - FAIR VALUE OF INVESTMENTS (83,973) (17,814) 39,034 - - - 0.00% 54 - INVESTMENT EARNINGS Total (59,740) 17,984 102,567 41,342 41,342 41,342 0.00% 712 - WASTEWATER CAPITAL FUND Total (59,740) 17,984 102,567 41,342 41,342 41,342 0.00% 748 - MISCELLANEOUS INSURANCE FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME - 18,651 14,427 15,321 15,321 15,321 0.00% 541005 - FAIR VALUE OF INVESTMENTS - 6,119 7,930 - - - 0.00% 54 - INVESTMENT EARNINGS Total - 24,770 22,358 15,321 15,321 15,321 0.00% 57 - INTERNAL REVENUES 521297 - OTHER INSURANCE PREMIUM - 2,551,666 2,911,617 3,175,766 3,175,766 3,625,521 14.16% 57 - INTERNAL REVENUES Total - 2,551,666 2,911,617 3,175,766 3,175,766 3,625,521 14.16% 748 - MISCELLANEOUS INSURANCE FUND Total - 2,576,436 2,933,975 3,191,087 3,191,087 3,640,842 14.09% 749 - UNINSURED CLAIMS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES - -6,213 - - - 0.00% 51 - MISC REVENUES Total - -6,213 - -- 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 31,283 36,358 105,117 32,979 32,979 57,586 74.61% 541005 - FAIR VALUE OF INVESTMENTS (114,572) (11,037) 63,493 - - - 0.00% 54 - INVESTMENT EARNINGS Total (83,290) 25,321 168,610 32,979 32,979 57,586 74.61% 57 - INTERNAL REVENUES 521296 - UNINSURED CLAIMS PREMIUM 2,670,000 331,083 431,292 316,625 316,625 343,690 8.55%57 - INTERNAL REVENUES Total 2,670,000 331,083 431,292 316,625 316,625 343,690 8.55% 749 - UNINSURED CLAIMS FUND Total 2,586,710 356,404 606,114 349,604 349,604 401,276 14.78% 750 - WORKERS COMPENSATION FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 19,515 11,872 200,425 - - - 0.00% 33 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 51 - MISC REVENUES Total 19,515 11,872 200,425 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 247,454 376,282 680,986 439,007 439,007 439,007 0.00% 541005 - FAIR VALUE OF INVESTMENTS (863,014) (166,711) 415,080 - - - 0.00% 54 - INVESTMENT EARNINGS Total (615,560) 209,571 1,096,067 439,007 439,007 439,007 0.00% 57 - INTERNAL REVENUES 521290 - WORKERS COMP PREMIUM 2,879,000 4,225,089 4,570,000 5,898,241 5,898,241 6,483,700 9.93%57 - INTERNAL REVENUES Total 2,879,000 4,225,089 4,570,000 5,898,241 5,898,241 6,483,700 9.93% 750 - WORKERS COMPENSATION FUND Total 2,282,956 4,446,532 5,866,492 6,337,249 6,337,249 6,922,707 9.24% 751 - GENERAL LIABILITY INS FUND 51 - MISC REVENUES 511050 - PRIVATE REFUNDS & REBATES 440,191 - 248 - - - 0.00%51 - MISC REVENUES Total 440,191 - 248 - -- 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 124,133 228,136 440,538 153,805 153,805 264,269 71.82% 541005 - FAIR VALUE OF INVESTMENTS (455,284) (34,018) 261,511 - - - 0.00% 54 - INVESTMENT EARNINGS Total (331,151) 194,118 702,049 153,805 153,805 264,269 71.82% 57 - INTERNAL REVENUES 521295 - GENERAL LIAB PREMIUM 3,412,000 6,248,808 5,914,770 6,295,401 6,295,401 9,158,841 45.48% 57 - INTERNAL REVENUES Total 3,412,000 6,248,808 5,914,770 6,295,401 6,295,401 9,158,841 45.48% 751 - GENERAL LIABILITY INS FUND Total 3,521,039 6,442,927 6,617,066 6,449,206 6,449,206 9,423,110 46.11% 752 - EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 8,840 2,703 2,983 - - - 0.00% 511050 - PRIVATE REFUNDS & REBATES 577 - - - -- 0.00% 511055 - REVENUE N.O.C.52 - -- - - 0.00% 511075 - BAD DEBT (899) (8,840) - (7,915) (7,915) (7,465) -5.68% 51 - MISC REVENUES Total 8,570 (6,137) 2,983 (7,915) (7,915) (7,465) -5.68% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 74,085 142,035 326,883 103,373 103,373 181,000 75.09% 541005 - FAIR VALUE OF INVESTMENTS (266,125) (32,331) 198,457 - - - 0.00%54 - INVESTMENT EARNINGS Total (192,040) 109,704 525,340 103,373 103,373 181,000 75.09% 55 - PROPERTY INCOME 551550 - CNG ROYALTIES 9,523 9,980 10,107 9,000 9,000 9,000 0.00% 55 - PROPERTY INCOME Total 9,523 9,980 10,107 9,000 9,000 9,000 0.00% 56 - DONATIONS & CONTRIBU 561081 - HARBOR POINTE SENIOR LIVING 250,000 75 - - - - 0.00% 56 - DONATIONS & CONTRIBU Total 250,000 75 - -- -0.00% 57 - INTERNAL REVENUES 521280 - EQUIPMENT MAINT PREMIUM 2,174,250 2,159,125 2,485,409 2,467,024 2,467,024 2,541,035 3.00% 521285 - EQUIPMENT REPLAC PREMIUM 3,533,561 4,059,841 4,058,433 4,089,310 4,089,310 4,270,518 4.43% 57 - INTERNAL REVENUES Total 5,707,811 6,218,966 6,543,842 6,556,334 6,556,334 6,811,553 3.89% 61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 258,939 283,688 171,490 90,000 90,000 90,000 0.00% 61 - NON-OPERATING SOURCE Total 258,939 283,688 171,490 90,000 90,000 90,000 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - - - 6,160 - 0.00% 69 - TRANSFERS Total - -- -6,160 - 0.00% 752 - EQUIPMENT FUND Total 6,042,804 6,616,276 7,253,762 6,750,792 6,756,952 7,084,087 4.94% 753 - POLICE EQUIPMENT FUND 51 - MISC REVENUES 511040 - DAMAGE TO CITY PROPERTY 7,280 - - - - - 0.00% 511075 - BAD DEBT (24,306) - (1,574) - -- 0.00% 51 - MISC REVENUES Total (17,026) - (1,574) - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 37,531 55,502 95,060 - -- 0.00% 541005 - FAIR VALUE OF INVESTMENTS (129,253) (28,948) 57,302 - - - 0.00% 54 - INVESTMENT EARNINGS Total (91,722) 26,554 152,362 - -- 0.00% 56 - DONATIONS & CONTRIBU 561005 - PRVT DONATION/CONTRIBUTNS - - 75,980 - - - 0.00%56 - DONATIONS & CONTRIBU Total - -75,980 - -- 0.00% 57 - INTERNAL REVENUES 521285 - EQUIPMENT REPLAC PREMIUM 691,945 979,945 979,945 979,945 979,945 1,004,444 2.50% 57 - INTERNAL REVENUES Total 691,945 979,945 979,945 979,945 979,945 1,004,444 2.50% 61 - NON-OPERATING SOURCE 611015 - SALE OF VEHICLES 32,001 71,582 113,200 50,000 50,000 50,000 0.00% 61 - NON-OPERATING SOURCE Total 32,001 71,582 113,200 50,000 50,000 50,000 0.00% 753 - POLICE EQUIPMENT FUND Total 615,198 1,078,081 1,319,913 1,029,945 1,029,945 1,054,444 2.38% 755 - PARKING EQUIPMENT FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 16,855 32,359 72,872 22,539 22,539 40,695 80.56% 541005 - FAIR VALUE OF INVESTMENTS (60,292) (5,001) 43,513 8,796 8,796 - -100.00% 54 - INVESTMENT EARNINGS Total (43,437) 27,358 116,385 31,335 31,335 40,695 29.87% 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 356,563 427,358 516,385 431,335 431,335 440,695 2.17% 756 - FIRE EQUIPMENT FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 15,163 35,656 86,390 26,951 26,951 26,951 0.00% 541005 - FAIR VALUE OF INVESTMENTS (54,501) 1,149 53,720 - - - 0.00% 54 - INVESTMENT EARNINGS Total (39,338) 36,805 140,110 26,951 26,951 26,951 0.00% 56 - DONATIONS & CONTRIBU 561082 - NEWPORT CROSSINGS - - 375,000 - - - 0.00% 56 - DONATIONS & CONTRIBU Total - -375,000 - -- 0.00% 57 - INTERNAL REVENUES 521288 - EQUIP REPLACEMENT FIRE 417,987 409,806 409,806 481,728 481,728 584,249 21.28% 57 - INTERNAL REVENUES Total 417,987 409,806 409,806 481,728 481,728 584,249 21.28% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - 379,452 - - - - 0.00% 692752 - INTRAFD XFR FRM EQUIP MAINT FD - -250,000 - - - 0.00% 34 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 69 - TRANSFERS Total - 379,452 250,000 - - - 0.00% 756 - FIRE EQUIPMENT FUND Total 378,649 826,063 1,174,916 508,679 508,679 611,200 20.15% 757 - RSS EQUIPMENT REPLACEMENT FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 9,853 16,311 29,614 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (34,440) (5,569) 17,914 - -- 0.00% 54 - INVESTMENT EARNINGS Total (24,588) 10,742 47,529 - - - 0.00% 57 - INTERNAL REVENUES 521286 - RSS EQUIP REPLACEMENT PREMIUM 159,767 159,767 159,767 159,767 159,767 199,055 24.59% 521287 - RSS INFRAST REPLACE PREMIUM 37,103 37,103 37,103 37,103 37,103 38,515 3.81% 57 - INTERNAL REVENUES Total 196,870 196,870 196,870 196,870 196,870 237,570 20.67% 757 - RSS EQUIPMENT REPLACEMENT FUND Total 172,282 207,612 244,399 196,870 196,870 237,570 20.67% 760 - COMPENSATED ABSENCE FUND 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 60,058 96,233 210,892 109,251 109,251 109,251 0.00% 541005 - FAIR VALUE OF INVESTMENTS (206,360) (40,899) 124,970 - - - 0.00% 54 - INVESTMENT EARNINGS Total (146,302) 55,333 335,861 109,251 109,251 109,251 0.00% 57 - INTERNAL REVENUES 521300 - COMPENSATED ABSENCES PREM 2,713,272 2,796,453 2,999,486 3,223,307 3,248,386 3,296,506 2.27% 57 - INTERNAL REVENUES Total 2,713,272 2,796,453 2,999,486 3,223,307 3,248,386 3,296,506 2.27% 760 - COMPENSATED ABSENCE FUND Total 2,566,969 2,851,786 3,335,348 3,332,558 3,357,636 3,405,756 2.20% 762 - RETIREE MED FUND RES 51 - MISC REVENUES 511000 - PD CONTRIB FOR RET INS 25,125 24,350 24,000 24,425 24,425 24,425 0.00% 511095 - RHS/CERBT REIMB 2,251,584 3,814,438 3,031,687 3,100,000 3,100,000 3,100,000 0.00% 51 - MISC REVENUES Total 2,276,709 3,838,788 3,055,687 3,124,425 3,124,425 3,124,425 0.00% 52 - SERVICE FEES & CHARG 521305 - HYBRID EE CONTRIBUTIONS 40,451 25,880 24,130 27,220 27,220 27,220 0.00% 52 - SERVICE FEES & CHARG Total 40,451 25,880 24,130 27,220 27,220 27,220 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 12,390 14,710 104,472 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (44,451) (12,582) 85,176 - -- 0.00% 54 - INVESTMENT EARNINGS Total (32,061) 2,128 189,648 - - - 0.00% 57 - INTERNAL REVENUES 521340 - OPEB CONTRIBUTION 4,940,367 4,124,923 4,359,593 4,364,508 395,002 395,002 -90.95% 57 - INTERNAL REVENUES Total 4,940,367 4,124,923 4,359,593 4,364,508 395,002 395,002 -90.95% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 5,802,500 - - - 0.00% 69 - TRANSFERS Total - -5,802,500 - -- 0.00% 762 - RETIREE MED FUND RES Total 7,225,467 7,991,719 13,431,557 7,516,153 3,546,647 3,546,647 -52.81% 764 - IT ISF 51 - MISC REVENUES 511030 - SALE OF GIS MAPS 169 39 - - - - 0.00% 511050 - PRIVATE REFUNDS & REBATES - 316 - -- -0.00% 51 - MISC REVENUES Total 169 354 - - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 12,465 26,803 57,807 38,523 38,523 38,523 0.00% 541005 - FAIR VALUE OF INVESTMENTS (48,241) 3,220 34,738 - - - 0.00% 54 - INVESTMENT EARNINGS Total (35,776) 30,022 92,545 38,523 38,523 38,523 0.00% 57 - INTERNAL REVENUES 521250 - IT OPERATIONS CONTRIBUTION 5,307,210 5,650,517 6,213,165 6,665,674 6,665,674 6,863,461 2.97% 57 - INTERNAL REVENUES Total 5,307,210 5,650,517 6,213,165 6,665,674 6,665,674 6,863,461 2.97% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - - - 15,729 - 0.00% 69 - TRANSFERS Total - -- -15,729 - 0.00% 764 - IT ISF Total 5,271,603 5,680,894 6,305,827 6,704,197 6,719,926 6,901,984 2.95% 765 - IT STRATEGIC FUND 43 - INTERGOVTAL REVENUES 431506 - SB2 PLANNING GRANTS PROGRAM - - 310,000 - - - 0.00% 43 - INTERGOVTAL REVENUES 431507 - LEAP PLANNING GRANTS PROGRAM - -300,000 - -- 0.00% 43 - INTERGOVTAL REVENUES Total - - 610,000 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 90,965 147,882 310,023 191,671 191,671 182,957 -4.55% 541005 - FAIR VALUE OF INVESTMENTS (320,090) (49,988) 185,287 - - - 0.00% 54 - INVESTMENT EARNINGS Total (229,125) 97,894 495,310 191,671 191,671 182,957 -4.55% 57 - INTERNAL REVENUES 521255 - IT REPLACEMENT CONTRIBUTION 2,000,000 2,000,000 2,000,000 1,700,000 1,700,000 1,700,000 0.00% 57 - INTERNAL REVENUES Total 2,000,000 2,000,000 2,000,000 1,700,000 1,700,000 1,700,000 0.00% 765 - IT STRATEGIC FUND Total 1,770,875 2,097,894 3,105,431 1,891,671 1,891,671 1,882,957 -0.46% 800 - DEBT SERVICE FUND 43 - INTERGOVTAL REVENUES 431265 - 2010 FEDERAL BAB SUBSIDY 2,194,366 2,133,824 2,073,983 2,068,359 2,068,359 2,068,359 0.00% 43 - INTERGOVTAL REVENUES Total 2,194,366 2,133,824 2,073,983 2,068,359 2,068,359 2,068,359 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 5,088 61,136 87,785 - - - 0.00% 54 - INVESTMENT EARNINGS Total 5,088 61,136 87,785 - -- 0.00% 69 - TRANSFERS 691010 - TRANSFER IN GENERAL FUND - - 8,677,620 8,580,779 8,394,506 8,560,477 -0.24% 691513 - TRANSFER IN FFP FUND 8,741,133 8,562,344 - - - - 0.00% 69 - TRANSFERS Total 8,741,133 8,562,344 8,677,620 8,580,779 8,394,506 8,560,477 -0.24% 800 - DEBT SERVICE FUND Total 10,940,587 10,757,303 10,839,388 10,649,138 10,462,865 10,628,836 -0.19% 830 - NEWPORT BAY DREDGING 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 60,160 91,485 167,036 105,966 105,966 105,966 0.00% 541005 - FAIR VALUE OF INVESTMENTS (208,463) (42,061) 102,289 - - - 0.00% 54 - INVESTMENT EARNINGS Total (148,303) 49,423 269,326 105,966 105,966 105,966 0.00% 830 - NEWPORT BAY DREDGING Total (148,303) 49,423 269,326 105,966 105,966 105,966 0.00% 831 - ACKERMAN TRUST 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 13,372 20,262 36,736 23,513 23,513 23,513 0.00% 541005 - FAIR VALUE OF INVESTMENTS (46,333) (9,398) 22,507 - - - 0.00% 35 Fund Character Code Object FY 22 ACTUALS FY 23 ACTUALS FY 24 ACTUALS FY 25 ORIGINAL FY 25 REVISED FY26 PROPOSED % Change over PY Adopted 2025-26 PROPOSED REVENUE ESTIMATES - ALL FUNDS 54 - INVESTMENT EARNINGS Total (32,961) 10,863 59,243 23,513 23,513 23,513 0.00%831 - ACKERMAN TRUST Total (32,961) 10,863 59,243 23,513 23,513 23,513 0.00% 850 - 1915 ASSESSMENT ACTS FUND 44 - PROPERTY TAXES 411043 - SPECIAL ASSESSMENT PROPERTY TX 1,664,084 1,289,499 3,277,101 - - - 0.00%44 - PROPERTY TAXES Total 1,664,084 1,289,499 3,277,101 - -- 0.00% 51 - MISC REVENUES 511055 - REVENUE N.O.C.153,604 - 1,080,001 - - - 0.00%51 - MISC REVENUES Total 153,604 - 1,080,001 - -- 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 2,325 40,371 126,229 - - - 0.00% 541005 - FAIR VALUE OF INVESTMENTS (1,334) 6,957 25,737 - -- 0.00% 54 - INVESTMENT EARNINGS Total 991 47,328 151,966 - - - 0.00%850 - 1915 ASSESSMENT ACTS FUND Total 1,818,679 1,336,827 4,509,068 - -- 0.00% 861 - MISCELLANEOUS CUSTODIAL FUND 51 - MISC REVENUES 511155 - RECEIPTS PENDING FORF DECISION 2,290 21,620 55,868 - - - 0.00%511156 - POLICE PROPERTY AND EVID RECVD 58,648 80,053 29,191 - -- 0.00%51 - MISC REVENUES Total 60,938 101,672 85,059 - - - 0.00% 54 - INVESTMENT EARNINGS 541000 - INVESTMENT INCOME 29 227 866 - -- 0.00%54 - INVESTMENT EARNINGS Total 29 227 866 - - - 0.00% 861 - MISCELLANEOUS CUSTODIAL FUND Total 60,967 101,899 85,924 - -- 0.00%862 - FLEXIBLE SPENDING ACCOUNT FUND 51 - MISC REVENUES 511160 - CONTRIBUTIONS FROM EMPLOYEES - 221,680 - - - - 0.00%51 - MISC REVENUES Total - 221,680 - -- -0.00% 862 - FLEXIBLE SPENDING ACCOUNT FUND Total - 221,680 - - - - 0.00% Grand Total 450,921,288 546,826,922 602,425,302 493,573,675 525,760,693 528,682,129 7.11% 36 DEPARTMENT EXPENDITURE OVERVIEW - ALL FUNDS Expenditure Budget: ACCOUNT TYPE FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 25 Revised FY 26 Proposed % Change 03 - MISCELLANEOUS NON OPERATING 1,023,154 3,007,015 3,381,689 3,279,681 3,278,191 3,679,212 12.18% 04 - INTERNAL SERVICES 20,117,559 22,753,779 55,402,512 28,858,663 30,085,419 25,668,342 -11.05% 05 - CITY COUNCIL 585,602 688,972 635,839 931,993 937,514 903,038 -3.11% 10 - CITY CLERK 1,199,672 1,185,948 1,108,650 1,310,158 1,328,375 1,212,948 -7.42% 15 - CITY ATTORNEY 2,368,444 2,323,016 2,423,648 2,661,605 2,697,067 2,578,486 -3.12% 20 - CITY MANAGER 8,678,100 10,525,263 12,092,374 14,918,982 16,173,268 15,061,817 0.96% 25 - HUMAN RESOURCES 2,926,382 3,154,732 3,366,636 3,937,952 3,946,952 3,916,879 -0.54% 30 - FINANCE 8,064,848 9,107,470 9,511,969 10,476,613 11,466,176 10,646,871 1.63% 35 - POLICE 64,742,257 71,502,355 74,621,348 78,717,707 82,655,515 77,347,703 -1.74% 40 - FIRE 50,272,367 61,172,432 65,534,675 65,865,961 68,488,672 67,462,898 2.42% 45 - HARBOR DEPARTMENT 1,774,413 2,195,603 2,487,625 2,817,875 3,165,132 2,860,962 1.53% 50 - COMMUNITY DEVELOPMENT 13,016,661 14,692,962 15,676,750 17,419,233 17,952,547 17,594,817 1.01% 60 - LIBRARY 9,454,173 9,204,395 10,176,875 10,818,892 11,573,158 10,495,210 -2.99% 70 - RECREATION & SENIOR SERVICES 13,166,924 14,023,423 15,140,193 16,374,890 16,473,392 16,203,545 -1.05% 80 - PUBLIC WORKS 61,694,803 51,403,392 52,739,859 54,352,991 64,381,698 58,389,951 7.43% 90 - UTILITIES 33,490,371 37,228,404 40,930,557 44,460,356 44,717,286 48,388,179 8.83% 98 - FINANCING ACTIVITIES 11,199,408 10,983,236 10,700,253 10,952,352 10,953,852 10,515,260 -3.99% 99 - TRANSFERS 76,061,564 134,515,985 110,198,067 72,312,196 91,881,596 87,856,184 21.50% Total 379,836,701 459,668,385 486,129,516 440,468,100 482,155,809 460,782,303 4.61% 460,782,303 SALARIES & BENEFITS, $203.2 M MAINTENANCE & OPERATIONS, $96.1 M ISF, $54.3 M CAPITAL OUTLAY / DEBT, $19.2 M TRANSFERS, $87.9 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT TRANSFERS 37 ACCOUNT HISTORY BY CLASS - ALL FUNDS Account Type FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY25 Revised FY 26 Proposed % Change REGULAR SALARIES 79,636,594 81,451,477 88,433,576 102,112,308 101,927,924 103,461,231 1.32% SPECIAL PAYS 4,401,945 4,369,206 4,662,192 4,742,272 4,742,272 5,041,496 6.31% OTHER PAYS 13,242,249 13,666,880 16,228,843 12,384,577 13,158,388 13,350,631 7.80% LUMP SUM PAYS 3,685,515 1,865,961 1,367,565 1,870,000 3,410,000 1,870,000 0.00% BENEFITS 68,677,453 75,611,743 79,581,685 79,989,320 85,613,586 79,503,705 -0.61% CONTRACT SERVICES 36,196,642 42,881,984 48,664,445 45,869,680 50,043,911 44,074,807 -3.91% GRANT OPERATING 1,026,083 1,650,460 1,592,555 960,495 2,167,568 960,495 0.00% UTILITIES 6,240,284 6,908,549 7,164,757 7,147,954 7,150,454 7,731,521 8.16% SUPPLIES & MATERIALS 17,359,238 17,465,272 18,524,590 20,646,328 22,079,287 21,399,457 3.65% MAINTENANCE & REPAIR 8,293,984 9,953,087 10,510,619 9,219,770 10,992,728 10,161,404 10.21% TRAVEL & TRAINING 749,904 860,450 888,561 1,195,651 1,255,694 1,013,306 -15.25% GENERAL EXPENSES 6,492,945 7,672,450 8,830,647 10,503,627 11,036,608 10,797,726 2.80% INTERNAL SERVICE CHARGES 28,623,190 33,337,673 34,930,900 37,131,092 33,061,586 37,608,031 1.28% INSURANCE RESERVES 10,633,737 10,143,036 37,432,755 16,426,771 16,479,827 16,714,248 1.75% CAPITAL EXPENDITURES 18,515,374 17,314,170 17,117,759 17,956,058 27,154,379 19,238,060 7.14% TRANSFERS 76,061,564 134,515,985 110,198,067 72,312,196 91,881,596 87,856,184 21.50% Total 379,836,701 459,668,385 486,129,516 440,468,100 482,155,809 460,782,303 4.61% 38 DEPARTMENT EXPENDITURE OVERVIEW - GENERAL FUND Expenditure Budget: ACCOUNT TYPE FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 25 Revised FY 26 Proposed % Change 03 - MISCELLANEOUS NON OPERATING 308,467 1,917,007 2,243,641 2,228,689 2,228,689 2,528,547 13.45% 05 - CITY COUNCIL 585,602 688,972 635,839 931,993 937,514 903,038 -3.11% 10 - CITY CLERK 1,199,672 1,185,948 1,108,650 1,310,158 1,328,375 1,212,948 -7.42% 15 - CITY ATTORNEY 2,368,444 2,323,016 2,423,648 2,661,605 2,697,067 2,578,486 -3.12% 20 - CITY MANAGER 3,875,564 4,963,856 5,633,473 7,392,972 7,414,934 7,341,829 -0.69% 25 - HUMAN RESOURCES 2,926,382 3,154,732 3,366,636 3,937,952 3,946,952 3,916,879 -0.54% 30 - FINANCE 9,000,891 9,107,470 9,511,969 10,476,613 11,466,176 10,646,871 1.63% 35 - POLICE 67,901,208 71,347,216 74,577,596 78,156,707 81,572,080 76,977,703 -1.51% 40 - FIRE 59,580,275 61,172,432 65,534,675 65,865,961 68,488,672 67,462,898 2.42% 50 - COMMUNITY DEVELOPMENT 12,804,327 14,015,969 15,356,244 17,233,367 17,409,991 17,390,481 0.91% 60 - LIBRARY 9,454,173 9,204,395 10,143,264 10,818,892 11,510,478 10,495,210 -2.99% 70 - RECREATION & SENIOR SERVICES 13,166,924 13,904,593 14,990,245 16,151,132 16,248,562 15,967,058 -1.14% 80 - PUBLIC WORKS 39,987,350 45,110,729 47,272,588 48,680,984 51,073,437 51,245,492 5.27% 90 - UTILITIES 5,232,314 5,816,438 6,812,897 6,156,003 6,209,639 6,504,144 5.66% 99 - TRANSFERS 61,482,490 65,478,891 59,400,345 39,255,611 53,180,041 43,229,083 10.12% Total 289,874,082 309,391,665 319,011,709 311,258,638 335,712,607 318,400,668 2.29% 318,400,668 SALARIES & BENEFITS, $182.4 M MAINTENANCE & OPERATIONS, $61.9 M ISF, $29.8 M CAPITAL OUTLAY / DEBT SVC, $1.1 M TRANSFERS, $43.2 M BUDGET BY ACCOUNT TYPE SALARIES & BENEFITS MAINTENANCE & OPERATIONS ISF CAPITAL OUTLAY / DEBT SVC TRANSFERS 39 ACCOUNT HISTORY BY CLASS - GENERAL FUND Account Type FY 22 Actuals FY 23 Actuals FY 24 Actuals FY 25 Adopted FY 25 Revised FY 26 Proposed % Change REGULAR SALARIES 72,649,381 74,126,345 80,347,503 93,281,043 93,130,596 94,256,029 1.05% SPECIAL PAYS 4,361,433 4,327,504 4,618,977 4,698,132 4,698,132 4,993,013 6.28% OTHER PAYS 13,139,247 12,967,315 14,569,302 11,581,372 11,849,664 12,423,829 7.27% LUMP SUM PAYS 1,166,000 - - - 1,540,000 - 0.00% BENEFITS 64,078,669 68,995,658 71,916,504 71,398,582 76,969,078 70,684,751 -1.00% CONTRACT SERVICES 23,849,856 26,810,745 27,633,075 29,482,451 32,455,626 40,861,692 38.60% GRANT OPERATING 851,954 960,902 862,792 490,000 1,439,699 912,000 86.12% UTILITIES 3,909,494 4,166,763 4,334,154 4,446,732 4,449,232 4,684,808 5.35% SUPPLIES & MATERIALS 3,993,623 4,732,995 4,709,920 4,107,848 5,076,055 4,513,482 9.87% MAINTENANCE & REPAIR 11,103,973 13,996,960 14,818,696 14,535,189 15,405,718 5,953,221 -59.04% TRAVEL & TRAINING 664,486 746,291 796,379 893,616 912,313 874,271 -2.16% GENERAL EXPENSES 2,232,720 2,284,966 2,531,788 2,329,565 2,429,712 4,084,386 75.33% INTERNAL SERVICE CHARGES 25,093,732 26,413,074 27,329,922 29,143,704 25,528,801 29,474,647 1.14% INSURANCE RESERVES 472,940 183,772 294,554 255,915 281,229 312,189 21.99% CAPITAL EXPENDITURES 824,085 976,922 975,545 830,038 1,573,127 1,143,266 37.74% TRANSFERS 61,482,490 67,701,452 63,272,598 43,784,450 57,973,624 43,229,083 -1.27% Total 289,874,082 309,391,665 319,011,709 311,258,638 335,712,607 318,400,668 2.29% 40 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services Total Operating Budget CIPs Transfers Total Budget 01003 GENERAL FUND MISC NON OP 45,000 2,483,547 - - 2,528,547 - - 2,528,547 01005005 CITY COUNCIL ADMIN 365,884 536,654 500 - 903,038 - - 903,038 01010005 CITY CLERK ADMIN 863,400 219,549 - - 1,082,948 - - 1,082,948 01010101 ELECTIONS - 130,000 - - 130,000 - - 130,000 01015005 CITY ATTORNEY ADMIN 2,326,901 251,585 - - 2,578,486 - - 2,578,486 01020001 CITY MANAGER AIRPORT ISSUES - 175,000 - - 175,000 - - 175,000 01020005 CITY MANAGER ADMIN 2,171,609 468,467 500 - 2,640,576 - - 2,640,576 01020201 CITY MGR PUBLIC INFO OFFICE 290,513 382,244 20,000 - 692,757 - - 692,757 01020202 CITY MGR ECONOMIC DEVELOPMENT - 371,000 - - 371,000 - - 371,000 0102041 CITY MGR OUTREACH SERVICES 266,234 3,196,263 - - 3,462,496 - - 3,462,496 01025005 HUMAN RESOURCES 2,517,235 1,394,644 5,000 - 3,916,879 - - 3,916,879 01030005 FINANCE ADMIN 1,075,691 354,013 5,000 - 1,434,704 - - 1,434,704 01030301 BUDGET 820,015 111,417 - - 931,432 - - 931,432 01030302 ACCOUNTING 1,528,497 280,566 800 - 1,809,863 - - 1,809,863 01030304 PURCHASING 918,238 109,567 - - 1,027,805 - - 1,027,805 0103031 REVENUE SERVICES 2,290,349 628,469 5,100 - 2,923,917 - - 2,923,917 0103032 PARKING LOTS & METERS - 2,519,149 - - 2,519,149 - - 2,519,149 0103511 EMERGENCY PREPAREDNESS 232,403 34,165 - - 266,568 - - 266,568 0103522 POLICE IT 1,451,273 1,109,733 - - 2,561,006 - - 2,561,006 01035351 POLICE CHIEF 3,222,702 358,366 - - 3,581,068 - - 3,581,068 01035352 POLICE SUPPORT SERVICES 7,776,172 2,916,885 7,695 - 10,700,752 - - 10,700,752 01035353 PATROL 30,787,415 3,909,477 - - 34,696,893 - - 34,696,893 01035354 TRAFFIC 6,577,756 1,299,260 - - 7,877,015 - - 7,877,015 01035355 DETECTIVES 12,946,830 2,096,912 - - 15,043,742 - - 15,043,742 01035356 FLEET MAINTENANCE 340,312 1,910,348 - - 2,250,660 - - 2,250,660 01040005 FIRE ADMINISTRATION 1,606,602 262,766 - - 1,869,368 - - 1,869,368 01040401 FIRE OPERATIONS 43,145,705 7,758,818 122,441 - 51,026,964 - - 51,026,964 01040402 FIRE PREVENTION 1,246,006 486,966 - - 1,732,972 - - 1,732,972 01040403 COMM ER RESPONSE TEAM (CERT)169,469 74,139 - - 243,608 - - 243,608 01040404 EMERGENCY MEDICAL SERVICES 772,777 2,436,259 130,000 - 3,339,036 - - 3,339,036 01040405 JUNIOR LIFEGUARDS 797,769 635,737 23,413 - 1,456,918 - - 1,456,918 01040406 LIFEGUARD OPERATIONS 5,918,457 1,777,550 98,025 - 7,794,031 - - 7,794,031 01050005 CDD ADMIN 1,559,600 477,084 27,025 - 2,063,709 - - 2,063,709 0105041 INSPECTIONS 2,261,154 339,676 - - 2,600,829 - - 2,600,829 0105042 PLAN CHECKS/PERMITS 4,179,256 1,035,177 - - 5,214,432 - - 5,214,432 01050501 PLANNING 2,890,893 696,700 - - 3,587,594 - - 3,587,594 01050503 CODE ENFORCEMENT 1,222,603 295,389 - - 1,517,992 - - 1,517,992 01050505 REAL PROPERTY GEN FUND 607,809 1,798,115 - - 2,405,924 - - 2,405,924 01060005 LIBRARY ADMIN 1,711,163 1,105,001 2,000 - 2,818,164 - - 2,818,164 0106021 CDM BRANCH LIBRARY 345,911 98,186 - - 444,096 - - 444,096 0106022 MARINERS BRANCH LIBRARY 1,279,884 435,040 - - 1,714,923 - - 1,714,923 0106023 CENTRAL LIBRARY 2,974,903 1,127,879 - - 4,102,782 - - 4,102,782 0106024 BALBOA BRANCH LIBRARY 356,787 121,769 - - 478,557 - - 478,557 0106051 LIBRARY FOUNDATION - 1,127 - - 1,127 - - 1,127 01060601 TECHNICAL PROCESSING 382,284 106,063 - - 488,347 - - 488,347 01060603 CULTURAL & ARTS - 334,168 - - 334,168 - - 334,168 01060604 LITERACY SERVICES 84,944 28,102 - - 113,046 - - 113,046 01070005 RECREATION ADMIN 1,012,625 565,520 - - 1,578,145 - - 1,578,145 0107010 PROGRAM SUPPORT 2,268,279 411,950 3,050 - 2,683,279 - - 2,683,279 0107011 FEE BASED CLASSES - 559,061 1,000 - 560,061 - - 560,061 0107012 ADULT SPORTS 138,527 329,282 - - 467,809 - - 467,809 2025-26 EXPENDITURES BY DIVISION 41 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services Total Operating Budget CIPs Transfers Total Budget 2025-26 EXPENDITURES BY DIVISION 0107013 YOUTH SPORTS - 20,383 - - 20,383 - - 20,383 0107014 YOUTH PROGRAMS 715,232 206,945 - -922,176 - -922,176 0107015 PRESCHOOL PROGRAMS 11,275 12,536 - - 23,811 - - 23,811 0107016 NATURAL RESOURCES 83,567 26,603 - -110,169 - -110,169 0107017 SPECIAL EVENTS - 65,600 - - 65,600 - - 65,600 0107018 PARK PATROL 394,695 75,676 - -470,371 - -470,371 0107019 AQUATICS 341,112 89,752 - - 430,864 - - 430,864 0107020 NEWPORT COAST COMMUNITY CENTER 486,214 655,606 6,835 - 1,148,655 - -1,148,655 0107021 COMMUNITY YOUTH CENTER 207,619 211,558 - - 419,176 - - 419,176 0107022 CIVIC CENTER RENTALS 244,962 98,399 - -343,361 - -343,361 0107023 MARINA PARK 763,944 1,710,892 1,995 - 2,476,832 - - 2,476,832 0107024 FACILITY MAINT & OPERATIONS 129,636 252,624 31,231 - 413,490 - -413,490 0107026 JUNIOR LIFEGUARD FACILITY 31,664 17,966 - - 49,630 - - 49,630 0107031 OASIS 1,284,982 911,462 4,500 - 2,200,944 - -2,200,944 0107032 OASIS FITNESS CENTER 311,418 290,225 2,829 - 604,472 - - 604,472 0107033 OASIS TRANSPORTATION 756,203 221,625 - - 977,828 - -977,828 01080005 PUBLIC WORKS ADMIN 2,566,170 527,641 6,600 - 3,100,411 - - 3,100,411 0108011 WQ/CONSERVATION/ENVIRONMENTAL 725,426 529,134 - - 1,254,560 - -1,254,560 0108012 TRAFFIC & TRANSPORTATION 2,838,406 1,192,301 4,000 - 4,034,707 - - 4,034,707 0108031 PARKS 1,468,839 8,231,982 309,000 - 10,009,822 - -10,009,822 0108032 TREES 348,057 2,571,666 - - 2,919,722 - - 2,919,722 0108041 FACILITY MAINTENANCE 1,683,307 4,114,495 85,000 - 5,882,802 - -5,882,802 0108051 REFUSE 211,990 10,386,921 - - 10,598,912 - - 10,598,912 0108061 STREETS/ASPHALT 4,322,669 3,233,772 236,228 - 7,792,669 - -7,792,669 01080801 ENGINEERING SERVICES 4,740,119 909,269 2,500 - 5,651,888 - - 5,651,888 0109062 STORM DRAINS/STREET SWEEPING 1,602,989 3,052,642 1,000 - 4,656,631 - -4,656,631 0109063 STREET LIGHT/ELECTRICAL 339,290 1,508,223 - - 1,847,513 - - 1,847,513 01099 GENERAL FUND INTERFUND TRANSFR - - - -43,229,083 - 43,229,083 43,229,083 01201927 STREET - -- - - 6,500,000 - 6,500,000 01201928 MISC & STUDIES - - - -- 750,000 - 750,000 01201929 PARKS - -- - - 500,000 - 500,000 10001 TIDE&SUBMERGED LAND CIP - - - -- 730,000 - 730,000 10001940 UPPER NEWPORT RESERVE - -- - - 200,000 - 200,000 10003 TIDE&SUBMERGED LAND DEPT - 660,247 - -660,247 - - 660,247 10045451 HARBOR DEPARTMENT 1,762,337 1,093,625 5,000 - 2,860,962 - -2,860,962 10050505 REAL PROPERTY TIDELANDS - 750 - - 750 - - 750 10080802 TIDELANDS MANAGEMENT - 483,123 5,000 - 488,123 - -488,123 10090907 OIL & GAS - 1,037,876 - - 1,037,876 - - 1,037,876 10099 INTERFUND TRANSFERS - -- -20,742,162 - 20,742,162 20,742,162 10101 TIDELANDS HARBOR CAP CIP - -- - - 10,805,751 - 10,805,751 1050061 FEDERAL DEPT OF JUSTICE - 120,000 - -120,000 - - 120,000 11135 SLESF GRANT POLICE DEPT 250,000 - - - 250,000 - -250,000 12050502 CDBG - 183,586 - - 183,586 - - 183,586 12101 STATE GAS TAX CIP - -- -- 2,112,000 - 2,112,000 12201 MEASURE M CIP - -- - - 3,000,000 - 3,000,000 1230050 MEASURE M COMP STREETS - -- -- 4,327,881 - 4,327,881 1230052 MEASURE M COMP WATER QUALITY - -- - - 467,254 - 467,254 12601 SB1 GAS TAX RMRA CIP - -- -- 2,730,000 - 2,730,000 13501 CONTRIBUTIONS FUND CIP - -- - - 311,502 - 311,502 13801 ENVIRONMENTAL CONTRIB CIP - -- -- 3,266,409 - 3,266,409 14001 CIRC & TRANSPORT CIP - -- - - 750,000 - 750,000 42 Org Division Salaries & Benefits Maintenance & Operations Capital Outlay Debt Services Total Operating Budget CIPs Transfers Total Budget 2025-26 EXPENDITURES BY DIVISION 14101 BUILDING EXCISE TAX CIP - - - - - 150,000 - 150,000 16001 ENVIRONMENTAL LIABILITY CIP - - - - - 14,500 - 14,500 16003 ENVIRONMENTAL LIAB NON OP 115,126 370,292 - - 485,418 - - 485,418 16470 FiiN Rec Support - 236,487 - - 236,487 - - 236,487 1805042 CASP TRAINING - 20,000 - - 20,000 - - 20,000 51201 MISC FFP PROJECTS CIP - -- - - 1,059,000 - 1,059,000 51399 INTERFUND TRANSFERS - -- - 10,650,000 - 10,650,000 10,650,000 53201 FIRE STATIONS CIP - -- - - 6,500,000 - 6,500,000 53601 NEIGHBORHOOD ENHANCEMENT - -- - - 600,000 - 600,000 56201 PARKS & COMM CTR CIP - -- - - 2,341,000 - 2,341,000 57001 PARK MAINTENANCE FUND CIP - -- - - 2,300,000 - 2,300,000 57101 FACILITIES MAINTENANCE CIP - -- - - 2,500,000 - 2,500,000 70101 WATER ENTERPRISE FUND CIP - -- - - 400,000 - 400,000 7019052 WATER SYSTEM SERVICE 6,287,752 28,636,205 54,154 - 34,978,111 - - 34,978,111 70199 INTERFUND TRANSFERS - - - - 13,234,939 - 13,234,939 13,234,939 70201 WATER CAPITAL FUND CIP - - - - - 119,000 - 119,000 70201931 MP Distrib-Pipng-Pmpng-Grndwtr - - - - - 13,309,000 - 13,309,000 71101 SEWER ENTERPRISE CIP - - - - - 1,000,000 - 1,000,000 7119061 WASTEWATER OPERATIONS 1,954,610 3,880,439 33,000 - 5,868,049 - - 5,868,049 74804 OTHER INSURANCE FUND - 3,175,766 - - 3,175,766 - - 3,175,766 74904 UNINS CLAIMS NON OP - 2,095,000 - - 2,095,000 - - 2,095,000 75000750 WORKERS COMPENSATION DIV - 3,998,093 - - 3,998,093 - - 3,998,093 75000751 WORKERS COMP DISABILITY - 500,000 - - 500,000 - - 500,000 75004 WORK COMP NON OP - 217,348 - - 217,348 - - 217,348 75104 GEN LIABILITY NON OP - 267,770 - - 267,770 - - 267,770 7517510 GENERAL LIABILTY INSURANCE DIV - 6,548,696 - - 6,548,696 - - 6,548,696 7529031 EQUIPMENT MAINTENANCE 1,423,032 1,064,795 40,500 - 2,528,327 - - 2,528,327 7529032 EQUIPMENT PURCHASING - - 4,128,009 - 4,128,009 - -4,128,009 75304 POLICE EQUIPMENT NON OP - 342,312 1,391,975 - 1,734,287 - - 1,734,287 75504 PARKING EQUIPMENT NON OP - -400,000 - 400,000 - - 400,000 75604 FIRE EQUIPMENT NON OP - -198,400 - 198,400 - - 198,400 75704 RSS EQUIPMENT NON OPERATING - -220,000 - 220,000 - - 220,000 76004 COMP ABSENCE NON OP 2,055,000 - - - 2,055,000 - - 2,055,000 76204 RETIREE MED RES NON OP 3,344,870 395,002 - - 3,739,872 - - 3,739,872 76404 IT ISF NON OP - 518,110 - - 518,110 - - 518,110 76420203 CITY MGR INFORMTN TECHNOLOGY 3,676,715 2,508,777 173,000 - 6,358,492 - - 6,358,492 7657650 IT REPLACEMENT - 270,000 418,000 - 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 - 10,504,260 10,515,260 - - 10,515,260 83103 ACKERMAN NON OP - 5,000 - -5,000 - - 5,000 TOTAL BUDGET, ALL FUNDS 203,227,063 150,460,995 8,733,800 10,504,260 460,782,303 66,743,297 87,856,184 527,525,600 Less: Internal Service Charges 10,499,616 22,051,669 7,493,380 - 40,044,666 - - 40,044,666 NET OF INTERNAL CHARGES 192,727,447 128,409,326 1,240,420 10,504,260 420,737,637 66,743,297 87,856,184 487,480,934 43 2025-26 EXPENDITURES BY DIVISION Operating Budget Total Budget % of Budget Type % of Total Budget General Fund % of Budget Type % of Total GF Budget Salaries and Benefits 203,227,063 44.10%38.52% 182,357,622 57.27% 55.91%Maintenance and Operations 150,460,995 32.65%28.52% 91,670,697 28.79% 28.11%Capital Outlay 8,733,800 1.90%1.66% 1,143,266 0.36%0.35%Debt Service 10,504,260 2.28%1.99%- 0.00%0.00%Transfers 87,856,184 19.07%16.65% 43,229,083 13.58% 13.25%Total Operating Budget 460,782,303 100.00%87.35% 318,400,668 100.00% 97.62% Capital Improvements 66,743,297 100.00%12.65% 7,750,000 100.00%2.38% TOTAL BUDGET 527,525,600 100.00% 100.00% 326,150,668 100.00% 100.00% 44 Org Function and Activities FY22 Actuals FY23 Actuals FY24 Actuals FY25 Adopted FY25 Revised FY26 Proposed % Change Over PY Adopted % Change Over PY Revised GENERAL FUND GENERAL GOVERNMENT 01005005 CITY COUNCIL ADMIN 585,602 688,972 635,839 931,993 937,514 903,038 -3.11% -3.68% 01010005 CITY CLERK ADMIN 1,047,961 1,082,225 1,108,599 1,110,158 1,110,964 1,082,948 -2.45% -2.52% 01010101 ELECTIONS 151,710 103,724 50 200,000 217,411 130,000 -35.00% -40.21% 01015005 CITY ATTORNEY ADMIN 2,116,526 2,320,570 2,422,601 2,661,605 2,673,027 2,578,486 -3.12% -3.54% 01015151 CITY ATTORNEY OUTSIDE COUNSEL 251,918 2,446 1,047 - 24,040 - 0.00% -100.00% 01020001 CITY MANAGER AIRPORT ISSUES 135,620 104,974 93,262 175,000 175,000 175,000 0.00% 0.00% 01020005 CITY MANAGER ADMIN 1,533,737 1,737,071 2,246,428 2,700,714 2,707,268 2,640,576 -2.23% -2.46% 01020201 CITY MGR PUBLIC INFO OFFICE 630,407 605,577 574,766 721,586 721,802 692,757 -4.00% -4.02% 01020202 CITY MGR ECONOMIC DEVELOPMENT 246,160 255,000 255,000 371,000 386,000 371,000 0.00% -3.89% 0102041 CITY MGR OUTREACH SERVICES 1,329,641 2,261,233 2,464,018 3,424,672 3,424,864 3,462,496 1.10% 1.10% 01025005 HUMAN RESOURCES 2,926,282 3,154,659 3,366,636 3,937,952 3,946,952 3,916,879 -0.54% -0.76% 01025251 PERSONNEL MGMT & RECRUITING 100 73 - - - - 0.00% 0.00% 01030005 FINANCE ADMIN 1,372,001 1,396,147 1,234,761 1,505,285 1,642,011 1,434,704 -4.69% -12.63% 01030301 BUDGET 1,889,425 944,246 985,937 951,956 942,094 931,432 -2.16% -1.13% 01030302 ACCOUNTING 1,073,633 1,326,149 1,502,315 1,760,226 1,786,312 1,809,863 2.82% 1.32% 01030304 PURCHASING (913) 836,416 912,908 1,088,872 1,089,489 1,027,805 -5.61% -5.66% 0103031 REVENUE SERVICES 2,641,113 2,504,990 2,559,273 2,959,351 3,063,717 2,923,917 -1.20% -4.56% Total General Government 17,930,923 19,324,473 20,363,439 24,500,370 24,848,466 24,080,902 -1.71% -3.09% PUBLIC SAFETY 0103511 EMERGENCY PREPARENESS 279,943 322,020 261,516 276,525 318,651 266,568 -3.60%-16.34% 0103522 POLICE IT 2,389,322 2,399,235 2,681,673 2,609,963 3,021,048 2,561,006 -1.88% -15.23% 01035351 POLICE CHIEF 2,580,303 2,571,800 3,130,757 3,287,817 3,597,060 3,581,068 8.92% -0.44% 01035352 POLICE SUPPORT SERVICES 10,002,600 10,567,060 11,272,169 11,909,580 11,725,842 10,700,752 -10.15% -8.74% 01035353 PATROL 30,289,993 31,544,159 32,963,444 34,614,999 35,975,086 34,696,893 0.24% -3.55% 01035354 TRAFFIC 7,376,507 7,855,553 8,063,979 7,973,217 8,439,629 7,877,015 -1.21% -6.67% 01035355 DETECTIVES 13,155,839 14,002,058 14,115,634 15,272,273 16,274,427 15,043,742 -1.50% -7.56% 01035356 FLEET MAINTENANCE 1,826,699 2,085,331 2,088,425 2,212,333 2,220,337 2,250,660 1.73% 1.37% 01040005 FIRE ADMINISTRATION 1,633,157 1,718,863 1,817,739 1,802,861 1,811,381 1,869,368 3.69% 3.20% 01040401 FIRE OPERATIONS 37,575,313 37,956,260 39,623,639 40,466,871 41,602,653 51,026,964 26.10% 22.65% 01040402 FIRE PREVENTION 1,472,891 1,441,509 1,527,277 1,832,934 2,345,179 1,732,972 -5.45% -26.10% 01040403 COMM ER RESPONSE TEAM (CERT)107,013 183,503 168,705 251,738 303,771 243,608 -3.23% -19.81% 01040404 EMERGENCY MEDICAL SERVICES 11,191,990 11,406,228 13,450,554 12,680,774 13,427,365 3,339,036 -73.67% -75.13% 01040405 JUNIOR LIFEGUARDS 1,019,400 1,393,230 1,456,033 1,310,631 1,319,134 1,456,918 11.16% 10.45% 01040406 LIFEGUARD OPERATIONS 6,580,511 7,072,839 7,490,727 7,520,151 7,679,189 7,794,031 3.64% 1.50% Total Public Safety 127,481,483 132,519,649 140,112,271 144,022,668 150,060,752 144,440,601 0.29% -3.75% COMMUNITY DEVELOPMENT 01050005 CDD ADMIN 1,741,023 1,983,568 1,780,987 2,131,618 2,094,917 2,063,709 -3.19% -1.49% 0105041 INSPECTIONS 2,159,755 2,397,157 2,550,035 2,693,747 2,641,556 2,600,829 -3.45% -1.54% 0105042 PLAN CHECKS/PERMITS 4,428,084 4,913,232 4,977,008 5,150,597 5,286,381 5,214,432 1.24% -1.36% 01050501 PLANNING 3,256,478 3,237,582 3,299,624 3,682,667 3,831,494 3,587,594 -2.58% -6.37% 01050503 CODE ENFORCEMENT 828,714 854,597 1,003,722 1,289,886 1,293,007 1,517,992 17.68% 17.40% 01050504 BUILDING 650 - - 20,000 - - -100.00% 0.00% 01050505 REAL PROPERTY GEN FUND 389,624 629,832 1,744,867 2,264,852 2,262,637 2,405,924 6.23% 6.33% 2025-26 EXPENDITURES BY FUNCTION 45 Org Function and Activities FY22 Actuals FY23 Actuals FY24 Actuals FY25 Adopted FY25 Revised FY26 Proposed % Change Over PY Adopted % Change Over PY Revised 2025-26 EXPENDITURES BY FUNCTION Total Community Development 12,804,327 14,015,969 15,356,244 17,233,367 17,409,991 17,390,481 0.91% -0.11% PUBLIC WORKS 01080807 MOD ADMIN 629,793 633,307 - - - - 0.00%0% 0108061 STREETS/ASPHALT 5,977,240 7,101,921 7,662,452 7,804,589 7,928,718 7,792,669 -0.15% -1.72% 0108031 PARKS 9,253,185 9,845,236 9,971,173 9,602,442 10,820,007 10,009,822 4.24% -7.49% 0108032 TREES 2,367,089 2,189,787 2,525,452 2,460,874 2,805,085 2,919,722 18.65% 4.09% 0108041 FACILITY MAINTENANCE 3,362,630 4,193,352 4,174,589 4,189,510 4,871,149 5,882,802 40.42% 20.77% 0109062 STORM DRAINS/STREET SWEEPING 3,783,690 4,326,537 4,984,505 4,335,343 4,338,802 4,656,631 7.41% 7.33% 0109063 STREET LIGHT/ELECTRICAL 1,448,624 1,489,901 1,828,392 1,820,661 1,870,837 1,847,513 1.47% -1.25% 01080005 PUBLIC WORKS ADMIN 2,036,830 2,109,486 2,833,858 3,098,685 3,100,580 3,100,411 0.06% -0.01% 0108011 WQ/CONSERVATION/ENVIRONMENTAL 1,172,444 1,232,100 1,319,687 1,318,284 1,328,212 1,254,560 -4.83% -5.55% 0108012 TRAFFIC & TRANSPORTATION 3,057,046 3,362,055 3,430,036 4,051,511 4,078,383 4,034,707 -0.41% -1.07% 0108051 REFUSE 7,517,302 9,367,009 9,952,771 10,656,722 10,276,421 10,598,912 -0.54% 3.14% 01080801 ENGINEERING SERVICES 4,613,790 5,076,476 5,402,570 5,498,366 5,864,882 5,651,888 2.79% -3.63% Total Public Works 45,219,664 50,927,166 54,085,485 54,836,987 57,283,076 57,749,636 5.31% 0.81% COMMUNITY SERVICES 0103032 PARKING LOTS & METERS 2,025,631 2,099,521 2,316,775 2,210,923 2,942,552 2,519,149 13.94% -14.39% 01060603 CULTURAL & ARTS 251,764 170,780 244,655 255,088 367,988 334,168 31.00% -9.19% 01070005 RECREATION ADMIN 1,390,041 1,435,642 1,489,895 1,608,698 1,587,390 1,578,145 -1.90% -0.58% 0107010 PROGRAM SUPPORT 2,414,496 2,289,389 2,557,496 2,725,745 2,720,942 2,683,279 -1.56% -1.38% 0107011 FEE BASED CLASSES 431,354 526,700 492,923 508,171 487,295 560,061 10.21% 14.93% 0107012 ADULT SPORTS 353,059 377,176 377,796 460,180 460,269 467,809 1.66% 1.64% 0107013 YOUTH SPORTS 26,943 33,416 27,670 20,383 20,383 20,383 0.00% 0.00% 0107014 YOUTH PROGRAMS 618,510 650,827 667,609 805,484 807,247 922,176 14.49% 14.24% 0107015 PRESCHOOL PROGRAMS 93,666 102,875 92,699 120,058 70,085 23,811 -80.17% -66.03% 0107016 NATURAL RESOURCES 126,540 124,341 70,570 113,909 94,142 110,169 -3.28% 17.02% 0107017 SPECIAL EVENTS 75,469 61,627 77,609 65,600 65,600 65,600 0.00% 0.00% 0107018 PARK PATROL 349,592 370,372 414,034 480,033 456,210 470,371 -2.01% 3.10% 0107019 AQUATICS 236,745 246,424 334,632 362,086 398,010 430,864 18.99% 8.25% 0107020 NEWPORT COAST COMMUNITY CENTER 873,306 979,451 1,107,500 1,153,137 1,235,701 1,148,655 -0.39% -7.04% 0107021 COMMUNITY YOUTH CENTER 407,310 483,616 469,631 449,752 475,351 419,176 -6.80% -11.82% 0107022 CIVIC CENTER RENTALS 50,237 91,495 143,035 218,788 240,035 343,361 56.94% 43.05% 0107023 MARINA PARK 2,217,795 2,311,192 2,531,532 2,548,578 2,650,834 2,476,832 -2.82% -6.56% 0107024 FACILITY MAINT & OPERATIONS 562,417 667,080 683,476 751,873 742,882 413,490 -45.01% -44.34% 0107026 JUNIOR LIFEGUARD FACILITY - - 10,208 40,255 25,342 49,630 23.29% 95.84% 0107031 OASIS 1,693,806 1,912,786 2,131,697 2,234,704 2,234,506 2,200,944 -1.51% -1.50% 0107032 OASIS FITNESS CENTER 397,265 378,169 384,642 486,412 478,488 604,472 24.27% 26.33% 0107033 OASIS TRANSPORTATION 848,375 862,013 925,591 997,285 997,848 977,828 -1.95% -2.01% 01060005 LIBRARY ADMIN 2,317,186 2,332,189 2,636,559 2,872,112 2,890,738 2,818,164 -1.88% -2.51% 0106021 CDM BRANCH LIBRARY 386,359 427,159 458,576 473,179 471,622 444,096 -6.15% -5.84% 0106022 MARINERS BRANCH LIBRARY 1,623,896 1,593,933 1,673,325 1,811,998 1,819,002 1,714,923 -5.36% -5.72% 0106023 CENTRAL LIBRARY 3,656,765 3,532,116 3,774,251 4,329,713 4,359,213 4,102,782 -5.24% -5.88% 0106024 BALBOA BRANCH LIBRARY 432,134 405,841 439,515 494,362 489,947 478,557 -3.20% -2.32% 0106051 LIBRARY FOUNDATION 28,149 33,984 25,893 - 82,919 1,127 0.00% -98.64% 46 Org Function and Activities FY22 Actuals FY23 Actuals FY24 Actuals FY25 Adopted FY25 Revised FY26 Proposed % Change Over PY Adopted % Change Over PY Revised 2025-26 EXPENDITURES BY FUNCTION 0106052 FRIENDS OF THE LIBRARY 158,201 166,066 289,130 - 350,951 - 0.00% -100.00% 0106053 DESIGNATED GIFTS 5,557 - - - 43,545 - 0.00% -100.00% 01060601 TECHNICAL PROCESSING 453,233 458,032 487,595 491,308 491,552 488,347 -0.60% -0.65% 01060604 LITERACY SERVICES 140,928 84,295 113,765 91,132 143,002 113,046 24.05% -20.95% Total Community Svcs 24,646,729 25,208,510 27,450,284 29,180,947 30,701,592 28,981,417 -0.68% -5.60% 01003 GENERAL FUND MISC NON OP 308,467 1,917,007 2,243,641 2,228,689 2,228,689 2,528,547 13.45% 13.45% GENERAL FUND OPERATING BUDGET 228,391,592 243,912,774 259,611,364 272,003,027 282,532,566 275,171,585 1.16% -2.61% 01099 GENERAL FUND TRANSFERS 61,482,490 65,478,891 59,400,345 39,255,611 53,180,041 43,229,083 10.12% -18.71% TOTAL GENERAL FUND BUDGET 289,874,082 309,391,665 319,011,709 311,258,638 335,712,607 318,400,668 2.29% -5.16% ENTERPRISE ACTIVITIES 7019051 WATER QUALITY - 268,808 29,985,503 30,374,134 - -100.00% -100.00% 7019052 WATER SYSTEM SERVICE 24,476,662 25,619,964 27,962,455 32,039,234 32,222,907 34,978,111 9.17% 8.55% 701|702 WATER - CIPs 6,509,027 7,833,402 8,640,821 7,051,000 15,353,528 13,828,000 96.11% -9.94% 7119061 WASTEWATER OPERATIONS 3,033,216 4,373,462 1,845,000 5,321,136 5,310,185 5,868,049 10.28% 10.51% 711|712 WASTEWATER - CIPs 337,318 152,130 496,438 1,000,000 3,749,934 1,000,000 0.00% -73.33% 70199 WATERFUND TRANSFERS - 5,636,943 6,713,513 6,488,810 7,827,906 13,234,939 103.97% 69.07% Total Enterprise Activities 34,356,223 37,978,959 38,944,714 45,411,370 56,636,554 55,674,159 22.60% -1.70% INTERNAL SERVICE FUNDS 74804 OTHER INSURANCE FUND - 2,053,736 2,212,372 3,175,766 3,175,766 3,175,766 0.00% 0.00% 74904 UNINS CLAIMS NON OP 2,205,754 471,388 873,313 1,965,000 1,967,741 2,095,000 6.62% 6.47% 75000750 WORKERS COMPENSATION DIV 4,213,259 4,614,953 11,588,497 3,901,955 3,926,955 3,998,093 2.46% 1.81% 75000751 WORKERS COMP DISABILITY 128 - - 500,000 500,000 500,000 0.00% 0.00% 75004 WORK COMP NON OP - 288,089 - 217,348 217,348 217,348 0.00% 0.00% 75104 GEN LIABILITY NON OP - 268,808 267,770 267,770 267,770 267,770 0.00% 0.00% 7517510 GENERAL LIABILTY INSURANCE DIV 3,752,002 2,824,253 22,412,831 6,543,631 6,543,631 6,548,696 0.08% 0.08% 7529031 EQUIPMENT MAINTENANCE 2,089,244 2,341,272 2,301,986 2,502,531 2,709,345 2,528,327 1.03% -6.68% 7529032 EQUIPMENT PURCHASING 4,329,587 3,476,771 2,859,300 2,698,009 9,992,116 4,128,009 53.00% -58.69% 75304 POLICE EQUIPMENT NON OP 925,912 1,044,998 1,036,471 1,486,575 2,161,199 1,734,287 16.66% -19.75% 75504 PARKING EQUIPMENT NON OP 24,243 - - 400,000 400,000 400,000 0.00% 0.00% 75604 FIRE EQUIPMENT NON OP - 52,752 441,303 142,000 655,400 198,400 39.72% -69.73% 75704 RSS EQUIPMENT NON OPERATING 140,776 198,881 160,699 200,000 210,991 220,000 10.00% 4.27% 76004 COMP ABSENCE NON OP 2,058,475 2,007,181 2,498,119 2,030,000 2,030,000 2,055,000 1.23%1.23% 76104 RETIREE MEDICAL NON OP 165 - - - - - 0.00% 0.00% 76204 RETIREE MED RES NON OP 6,796,845 8,476,508 13,427,366 7,510,508 7,510,508 3,739,872 -50.20% -50.20% 76404 IT ISF NON OP - 452,232 483,772 518,110 518,110 518,110 0.00% 0.00% 76420203 CITY MGR INFORMTN TECHNOLOGY 4,059,404 4,416,102 5,134,184 6,164,514 6,148,775 6,358,492 3.15% 3.41% 7657650 IT REPLACEMENT 736,996 585,490 932,525 688,000 961,830 688,000 0.00% -28.47% 7657651 IT STRATEGIC ERP 67,388 23,538 - - 525,801 - 0.00% -100.00% 7657653 IT STRATEGIC 76,963 53,921 52,663 180,000 269,758 180,000 0.00% -33.27% 47 Org Function and Activities FY22 Actuals FY23 Actuals FY24 Actuals FY25 Adopted FY25 Revised FY26 Proposed % Change Over PY Adopted % Change Over PY Revised 2025-26 EXPENDITURES BY FUNCTION 7657654 PERMIT SYSTEM REPLACEMENT 349,513 457,946 103,086 493,496 493,496 493,496 0.00% 0.00% Total Internal Service Funds 31,826,654 34,108,818 66,786,257 41,585,214 51,186,540 40,044,666 -3.70% -21.77% OTHER FUNDS 012 GENERAL FUND CAPITAL PROJECTS 4,716,975 3,929,030 7,602,294 11,000,000 24,473,160 7,750,000 -29.55% -68.33% 10003 TIDE&SUBMERGED LAND DEPT - 432,505 516,156 576,031 576,031 660,247 14.62% 14.62% 10045451 HARBOR DEPARTMENT 1,774,413 2,195,603 2,487,625 2,817,875 3,165,132 2,860,962 1.53% -9.61% 10050505 REAL PROPERTY TIDELANDS 3,543 7,500 20,637 2,280 15,580 750 -67.11% -95.19% 10080802 TIDELANDS MANAGEMENT 356,414 474,620 305,985 471,467 606,801 488,123 3.53% -19.56% 10090907 OIL & GAS 1,479,786 1,418,540 1,201,737 943,982 974,556 1,037,876 9.95% 6.50% 11135 SLESF GRANT POLICE DEPT 211,400 215,174 241,105 250,000 250,000 250,000 0.00% 0.00% 11203 MISC GRANT FUND NON OP - - 9,911 - - - 0.00% 0.00% 12050502 CDBG 208,791 667,747 299,869 183,586 384,956 183,586 0.00% -52.31% 12098 FINANCIAL ACTIVITIES 202,387 210,548 - 210,548 210,548 - -100.00% -100.00% 16003 ENVIRONMENTAL LIAB NON OP 636,347 380,823 421,634 469,961 470,504 485,418 3.29% 3.17% 16470 FiiN Rec Support - 118,830 149,948 223,759 224,830 236,487 5.69% 5.18% 16620 AMERICAN RESCUE PLAN ACT 122,543 24,411 119,034 - - - 0.00% 0.00% 16820201 PEG FEES CITY MANAGER - - 72,433 - 7,883 - 0.00% -100.00% 1692041 OPIOID OUTREACH SERVICES - -44,976 - 350,790 - 0.00% -100.00% 51103 CIVIC CENTER FUND NON OP 1,681 2,774 2,033 - (2,033) - 0.00% -100.00% 80098 DEBT SERVICE FUND NON OP 10,997,020 10,772,688 10,700,253 10,741,804 10,743,304 10,515,260 -2.11% -2.12% 83103 ACKERMAN NON OP 4,900 5,000 4,900 5,000 5,000 5,000 0.00% 0.00% 83160 Ackerman Library - - 19,940 - 12,593 - 0.00% -100.00% 85002 1915 ASSESSMENT DISTRICT NONOP 1,343,546 1,733,637 2,104,595 - -- 0.00% 0.00% 86103 MISC CUSTODIAL NON OPERATING 50,148 72,955 85,599 - -- 0.00% 0.00% 1050061 FEDERAL DEPT OF JUSTICE 176,954 4,632 17,393 311,000 311,000 120,000 -61.41% -61.41% 1050062 FED/DOJ ENFORCEMNT - 20,507 - - - - 0.00% 0.00% 1050063 FED/TREASURY DEPT 5,791 - - - - - 0.00% 0.00% 11035 OTS POLICE DEPT 205,750 299,968 281,796 - 522,434 - 0.00% -100.00% 1800012 VNB PUBLIC BENEFIT - 82,650 3,850 - 40,000 - 0.00% -100.00% 1800013 NB ARTS FOUNDATION - 9,778 9,821 - 10,086 - 0.00% -100.00% 1805042 CASP TRAINING - 1,746 - - 35,000 20,000 0.00% -42.86% ALL OTHER FUND CIP'S 23,886,418 35,169,246 $39,812,865.95 $34,913,000.00 $101,946,146.23 44,165,297 26.50% -56.68% 100|167|513 OTHER INTERFUND TRANSFERS 13,224,632 41,461,879 36,159,029 19,767,775 30,873,649 31,392,162 58.80% 1.68% Total Other Funds 46,384,806 58,250,912 66,536,388 63,120,293 145,334,300 68,779,006 8.96% -52.68% TOTAL OPERATING BUDGET 380,216,660 439,745,367 477,599,191 433,668,100 482,048,789 460,782,303 6.25% -4.41% TOTAL CIP BUDGET 35,449,738 47,083,808 56,552,420 53,964,000 145,522,768 66,743,297 23.68% -54.14% TOTAL BUDGET 415,666,398 486,829,176 534,151,611 487,632,100 627,571,557 527,525,600 8.18% -15.94% 48 SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26 Fund Estimated Spendable Fund Balance 06/30/2025 Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance 06/30/2026 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & ReserveContributions Transfers Out General Funds General Fund 010 970,869 311,715,235 1,250,000 20,742,162 (275,171,585)- - (43,229,083) 16,277,599 General Fund Capital Projects 012 746,992 - - 7,250,000 -(7,750,000) - - 246,992 SubTotal - General Fund 1,717,861 311,715,235 1,250,000 27,992,162 (275,171,585) (7,750,000)- (43,229,083) 16,524,591 Coastal Commission Funds Tidelands Operating Fund 100 1,851,631 15,318,948 200,000 10,611,825 (5,047,958) (930,000) (406,524) (20,742,162) 855,760 Harbor & Beaches Capital Plan Fund 101 43,928,770 7,307,743 -5,978,697 -(10,805,751) (1,250,000) - 45,159,459 SubTotal - Coastal Commission Funds 45,780,400 22,626,692 200,000 16,590,521 (5,047,958) (11,735,751) (1,656,524) (20,742,162) 46,015,219 Enterprise Funds Water Enterprise Fund 701 0.28 40,530,914 8,082,135 -(34,978,111) (400,000)- (13,234,939) - Water Capital Fund 702 -193,061 -13,234,939 -(13,428,000)- - - Wastewater Enterprise Fund 711 0.02 6,470,665 397,384 -(5,868,049)(1,000,000)- - (0.00) Wastewater Capital Fund 712 134,455 41,342 - - - - - - 175,797 SubTotal - Enterprise Funds 134,455 47,235,983 8,479,519 13,234,939 (40,846,159) (14,828,000)- (13,234,939) 175,797 Special Revenue Funds Asset Forfeiture Fund 105 506,398 - - - (120,000) - - - 386,398 SLESF - COPS Fund 111 -250,000 - - (250,000) - - - - CDBG Program Income Fund 119 -315,000 - - - - -315,000 CDBG Fund 120 (447,065)690,974 - - (183,586) - - - 60,323 State Gas Tax Fund 121 1,412,189 2,481,231 - - - (2,112,000)- - 1,781,419 Measure M 2 122 522,905 2,989,102 - - - (3,000,000)- - 512,007 Measure M Competitive 123 1,109,735 4,795,135 - - - (4,795,135)- - 1,109,735 SB1 Gas Tax RMRA Fund 126 867,841 2,226,676 - - - (2,730,000) - - 364,517 Misc. Cooperative Projects 135 83,427 312,975 - - - (311,502) - - 84,900 49 SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26 Fund Estimated Spendable Fund Balance 06/30/2025 Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance 06/30/2026 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & ReserveContributions Transfers Out PCH Relinquishment 137 1,473 1,566 - - - - - - 3,038 Environmental Contributions 138 338,931 3,266,409 - - - (3,266,409) - - 338,931 Transportation and Circulation Fund 140 758,290 (146)- - -(750,000) - - 8,144 Building Excise Tax Fund 141 47,638 191,286 - - - (150,000) - - 88,924 AQMD Fund 142 1,670,722 144,592 - - - - - - 1,815,314 Environmental Liability Fund 160 9,058,832 1,147,550 - - (485,418) (14,500)- - 9,706,464 Fostering Interest in Nature (FiiN) Fund 164 895,309 23,140 - - (236,487) - - - 681,962 American Rescue Plan Act Fund 166 (0.70) - - - - - - - (0.70) Oceanfront Encroachment Fund 167 350,526 303,787 - - - - - - 654,313 PEG Fees Fund 168 3,905,054 362,931 - - - - - - 4,267,985 Opioid Remediation Fund 169 (0.00) - - - - - - (0.00) Restricted Programs Fund 180 2,642,225 367,556 - - (20,000) - - - 2,989,781 SubTotal - Special Revenue Funds 23,724,428 19,869,763 - - (1,295,491) (17,129,546)- - 25,169,154 Permanent Funds Newport Bay Dredging Fund 830 5,736,323 105,966 - - - - - - 5,842,289 Ackerman Donation Fund 831 1,221,852 23,513 - - (5,000) - - 1,240,365 SubTotal - Permanent Funds 6,958,174 129,479 - - (5,000) - - - 7,082,653 Capital Projects Funds Civic Center Fund 511 485,365 - - - - - - - 485,365 Misc FFP Projects 512 1.25 - - 1,059,000 -(1,059,000) - - 1.25 Facilities Financing Plan Fund 513 25,390,682 - - 6,778,085 - - - (10,650,000) 21,518,766 Police Facility New 521 687,558 - - - - - - - 687,558 Junior Lifeguards 531 - - - - - - - - Fire Station Rebuild 532 12,175 - - 6,500,000 -(6,500,000) - - 12,175 50 SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26 Fund Estimated Spendable Fund Balance 06/30/2025 Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance 06/30/2026 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans &ReserveContributions Transfers Out Newport Uptown Undergrounding 534 3,248 - - - - - - - 3,248 Balboa Village Parking Mgmt District 535 103,812 - - - - - - - 103,812 Neighborhood Enhancement 536 882,367 - - - - (600,000) - - 282,367 Parks & Community Centers 562 643,118 - - 2,341,000 -(2,341,000) - - 643,118 Parks Maintenance Fund 570 49,896 206 -2,300,000 -(2,300,000) - - 50,101 Facilities Maintenance Plan (FMP)571 463,451 - - 2,500,000 -(2,500,000) - - 463,451 SubTotal - Capital Projects Funds 28,721,672 206 -21,478,085 -(15,300,000)- (10,650,000) 24,249,963 Special Districts Funds Assessment District Projects 663664665 4,231,922 - - - - - - - 4,231,922 SubTotal - Assessment District Project Funds 4,231,922 - - - - - - - 4,231,922 Debt Service Funds Debt Service Fund 800 2,042,676 2,068,359 -8,560,477 (10,515,260) - - - 2,156,252 SubTotal - Debt Service Funds 2,042,676 2,068,359 -8,560,477 (10,515,260) - - - 2,156,252 Internal Service Funds Other Insurance Fund 748 1,259,624 3,640,842 - - (3,175,766) - - - 1,724,699 Uninsured Claims Reserve 749 1,703,038 401,276 - - (2,095,000) - - - 9,314 Workers Comp Reserve 750 25,231,737 6,922,707 - - (4,715,441) - - - 27,439,003 General Liability Reserve 751 1,525,978 9,423,110 - - (6,816,466) - - - 4,132,622 Equipment Maintenance 752 5,388,614 7,084,087 - - (6,656,336) - - - 5,816,366 Police Equipment Fund 753 2,120,809 1,054,444 - - (1,734,287) - - - 1,440,966 Parking Equipment 755 2,650,530 440,695 - - (400,000) - - - 2,691,225 51 SUMMARY OF BEGINNING AND ENDING SPENDABLE FUND BALANCES BY FUND - FY 2025-26 Fund Estimated Spendable Fund Balance 06/30/2025 Add: Estimated Resources Less: Budget Requirements Projected Spendable Fund Balance 06/30/2026 Revenue Interfund Loans & Use of Reserves Transfers In Expenditures Capital Improvements Interfund Loans & ReserveContributions Transfers Out Fire Equipment Fund 756 2,514,921 611,200 - - (198,400) - - - 2,927,720 RSS Equipment Replacement Fund 757 970,977 237,570 - - (220,000) - - - 988,547 Compensated Absence Fund 760 8,953,807 3,405,756 - - (2,055,000) - - - 10,304,564 Retiree Medical Fund 761 762 467,393 3,546,647 - - (3,739,872) - - - 274,168 Information Technology Fund - Operations 764 2,346,694 6,901,984 - - (6,876,602) - - - 2,372,076 Information Technology Fund - Strategic 765 10,721,446 1,882,957 - - (1,361,496) - - - 11,242,907 SubTotal - Internal Service Funds 65,855,567 45,553,275 - - (40,044,666) - - - 69,639,477 Total - All Funds 179,167,157 449,198,991 9,929,520 87,856,184 (372,926,118) (66,743,297) (1,656,524) (87,856,184) 195,245,028 52 General Fund Fire Station RebuildTransfer In (From):Transfer In (From):01099 691100 Tidelands $20,742,162 53299 691513 FFP Fund $6,500,000 Total Transfers In $20,742,162 Total Transfers In $6,500,000 Capital Improvement Fund Parks and Community Centers Fund Transfer In (From):Transfer In (From): 01299 691010 General Fund $7,250,000 56299 691513 FFP Fund $2,341,000 Total Transfers In $7,250,000 Total Transfers In $2,341,000 Tidelands Operating Fund Parks Maintenance FundTransfer In (From):Transfer In (From): 10099 691010 General Fund $10,611,825 57099 691010 General Fund $2,300,000 Total Transfers In $10,611,825 Total Transfers In $2,300,000 Tidelands Capital Fund Facilities Maintenance FundTransfer In (From):Transfer In (From): 10199 691010 General Fund $5,978,697 57199 691010 General Fund $2,500,000 Total Transfers In $5,978,697 Total Transfers In $2,500,000 Miscellaneous Facilities Financial Planning Fund Water Capital Fund Transfer In (From):Transfer In (From): 51299 691513 FFP Fund $1,059,000 70299 692701 Water Enterprise Fund $13,234,939 Total Transfers In $1,059,000 Total Transfers In $13,234,939 Facilities Financing Planning Fund Debt Service FundTransfer In (From):Transfer In (From):51399 691010 General Fund $6,778,085 80099 691010 General Fund $8,560,477 Total Transfers In $6,778,085 Total Transfers In $8,560,477 TOTAL TRANSFERS IN:87,856,184$ General Fund Tidelands Capital FundTransfer Out (To Other Funds):Transfer Out (To):01099 991012 Capital Improvement Fund $6,500,000 10099 991010 General Fund $20,742,162 01099 991100 Tidelands Operating Fund $10,611,825 Total Transfers Out $20,742,162 01099 991101 Tidelands Capital Fund $5,978,697 01099 991513 Facilities Financing Planning Fund $6,778,085 01099 991571 Facilities Maintenance Fund $2,500,000 01099 991570 Parks Maintenance Fund $2,300,000 Water Enterprise Fund01099 991800 Debt Service Fund $8,560,477 Transfer Out (To):Total Transfers Out $43,229,083 70199 992702 Water Capital Fund $13,234,939 Total Transfers Out $13,234,939 Facilities Financing Plan Fund Transfer Out (To Other Funds):51399 991012 General Fund Capital Projects $750,000 51399 991512 Misc. FFP Fund $1,059,000 51399 991532 Fire Station Rebuild Fund $6,500,000 51399 991562 Parks & Community Centers Fund $2,341,000 Total Transfers Out $10,650,000 TOTAL TRANSFERS OUT 87,856,184$ FISCAL YEAR 2025-26 PROPOSED BUDGET INTERFUND TRANSFERS TRANSFERS IN FISCAL YEAR 2025-26 PROPOSED BUDGET INTERFUND TRANSFERS TRANSFERS OUT 53 THIS PAGE IS INTENTIONALLY LEFT BLANK 54 CITY ATTORNEY MISSION STATEMENT The Office of the City Attorney provides timely, cost-effective, quality legal advice and services to support the City Council, the City Manager and all City departments, boards, commissions and committees in achieving the City Council’s goals while limiting risk and costs to the taxpayers. OVERVIEW The Office of the City Attorney provides legal advice and services to the City Council, City staff, boards, commissions and committees through the preparation of ordinances, resolutions, contracts and legal opinions relating to land use, public safety and other municipal law matters. As the prosecutor for the City, the Office of the City Attorney protects the health, safety and welfare of the public through the effective prosecution of violations of the Charter and Municipal Code. The Office of the City Attorney also represents the City, its officers and staff in civil litigation matters and manages the legal services provided to the City by outside legal counsel. 55 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Worked with the City’s public safety officers to prepare amendments to the Newport Beach Municipal Code to address quality of life issues related to access to public facilities and camping on public property. •Worked with City staff regarding the implementation and legal defense of the City’s Sixth Cycle Housing Element. •Worked with City staff to finalize agreements related to real property including, the development of private projects, the acquisition of real property, and the use of City property. Budget Highlights •Additional $150,000 secured to obtain prosecution services via external counsel. Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Ensure that the City Attorney’s Office supports the Housing Element implementation process. •Ensure contracts, resolutions and ordinances are completed in a timely manner. •Ensure that people violating the Newport Beach Municipal Code are deterred from committing future crimes. Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Percentage (%) of Standard Contracts completed within 10 business days of complete submission. N/A 95% 100% 100% Percentage (%) of Standard Misdemeanor Citations filed within 5 business days of the scheduled arraignment date. N/A 100% 100% 100% Percentage (%) of resolutions & ordinances completed by City Council Staff Report deadline. N/A 100% 100% 100% 56 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 CITY ATTORNEY'S OFFICE PERSONNEL FY 24 FY 25 FY 26 Full-Time 8.00 8.00 8.00 Part-Time (FTE)0.50 0.75 0.75 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT TO THE CITY ATTORNEY 1.00 1.00 85,945 - 31,857 117,802 ASSISTANT CITY ATTORNEY 1.00 1.00 267,714 4,560 58,141 330,415 CITY ATTORNEY 1.00 1.00 325,721 6,960 65,685 398,366 DEPUTY CITY ATTORNEY 1.00 1.00 203,264 960 44,342 248,566 DEPUTY CITY ATTORNEY 1.00 1.00 203,264 960 45,780 250,004 DEPUTY CITY ATTORNEY 1.00 1.00 201,072 960 44,109 246,141 PARALEGAL 1.00 1.00 106,311 - 34,022 140,333 PARALEGAL 1.00 1.00 89,211 - 32,204 121,415 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay PARALEGAL 0.75 0.75 72,448 - 5,291 77,738 1,554,951 14,400 361,430 1,930,781 57 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01015005 - CITY ATTORNEY ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,199,748 1,348,016 1,457,671 1,482,503 1.70%711003 - SALARIES PART TIME 123,741 58,896 63,069 72,448 14.87%70 - REGULAR SALARIES Total 1,323,490 1,406,912 1,520,740 1,554,951 2.25% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 80,867 86,684 180,672 180,768 0.05% 722001 - PENSION EE NORMAL COST MISC 92,018 101,054 124,802 127,614 2.25% 723002 - PENSION ER NORMAL COST MISC 109,068 126,247 152,733 151,189 -1.01% 723004 - RETIREMENT PART TIME/TEMP - - 1,771 - -100.00% 724001 - PENSION EE CONTRIB MISC (146,823) (142,310) (174,885) (190,481) 8.92%725001 - PENSION UAL REQUIRED MISC 306,729 281,226 318,071 331,719 4.29% 725003 - PENSION UAL DISCRETIONARY MISC 159,578 181,506 86,163 63,201 -26.65% 727001 - CAR ALLOWANCE 8,423 8,446 8,400 9,600 14.29% 727003 - CELL PHONE STIPEND 4,036 4,711 4,800 4,800 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,835 18,649 3,058 4,704 53.83%727012 - LIFE INSURANCE 735 786 840 945 12.50%727013 - EMP ASSISTANCE PROGRAM 138 147 160 180 12.50% 727016 - MEDICARE FRINGES 19,687 19,688 22,242 22,756 2.31% 727017 - PARS DC 401A 22,111 23,412 27,070 11,869 -56.16% 727019 - SURVIVOR BENEFIT 234 501 - - 727020 - DEFERRED COMP CITY CONTRIB - - 21,936 - -100.00%728003 - COMPENSATED ABSENCES 42,030 48,227 51,019 51,888 1.70% 72 - BENEFITS Total 700,666 758,974 828,852 770,750 -7.01% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00% 74 - OTHER PAYS Total - - 1,200 1,200 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 22,918 (478) 23,000 23,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 616 1,088 1,156 1,156 0.00% 81 - CONTRACT SERVICES Total 23,534 611 24,156 24,156 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 4,434 3,770 6,100 6,100 0.00%841052 - LIBRARY MATERIALS 100 547 1,300 - -100.00%841053 - LIB MATRLS ONLINE REFRNCE 23,835 24,942 29,000 39,300 35.52% 84 - SUPPLIES & MATERIALS Total 28,369 29,258 36,400 45,400 24.73% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 11,468 14,665 7,500 7,500 0.00% 861003 - TRAINING 1,575 840 5,750 5,750 0.00% 86 - TRAVEL & TRAINING Total 13,043 15,505 13,250 13,250 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,023 813 1,500 1,500 0.00% 871004 - PUBLICATIONS & DUES NOC 4,723 3,697 7,000 7,000 0.00%871017 - SOFTWARE LICENSE RENEWAL 7,534 8,077 9,000 - -100.00%87 - GENERAL EXPENSES Total 13,280 12,587 17,500 8,500 -51.43% CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 58 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 62,103 69,863 79,656 88,035 10.52% 881005 - IT ISF REPLACEMENT CHARGE 27,654 27,654 26,763 24,977 -6.67% 881010 - WORKERS' COMP ISF MISC 41,763 15,771 24,539 18,843 -23.21% 881012 - GENERAL LIABILITY INSURANCE 18,413 17,720 19,407 22,207 14.42% 881013 - UNINSURED CLAIMS CHARGE - - - - 881014 - ANNUAL OPEB CHARGE 62,528 67,744 69,142 6,217 -91.01%88 - INTERNAL SVC CHARGE Total 212,461 198,753 219,507 160,279 -26.98% 90 - CAPITAL EXPENDITURES911039 - OFFICE FURNITURE/FIXTURES 5,577 - - - 90 - CAPITAL EXPENDITURES Total 5,577 - - - 01015005 - CITY ATTORNEY ADMIN Total 2,320,420 2,422,601 2,661,605 2,578,486 -3.12% 01015151 - CITY ATTORNEY OUTSIDE COUNSEL 89 - RISK MANAGEMENT891020 - OUTSIDE COUNSEL ADVISORY 70 - - - 891021 - OUTSIDE COUNSEL SPEC LIT 2,100 1,047 - - 891022 - OUTSIDE COUNSEL CODE ENF 276 - - - 89 - RISK MANAGEMENT Total 2,446 1,047 - - 01015151 - CITY ATTORNEY OUTSIDE COUNSEL Total 2,446 1,047 - - 74904 - UNINS CLAIMS NON OP 89 - RISK MANAGEMENT891012 - SETTLEMENTS 46,008 - 1,000,000 1,000,000 0.00%891018 - LITIGATION EXPENSE 6,080 55 - - 891020 - OUTSIDE COUNSEL ADVISORY 141,671 77,459 125,000 125,000 0.00% 891025 - OTHER BODILY INJURY 120,000 120,000 120,000 120,000 0.00% 891039 - BROKER FEES - 1,703 - - 891049 - ACCRUED UNINSURED CLAIMS EXP (53,946) (53,407) - - 891050 - OUTSIDE CNSL CIT NON TORT LIT 208,540 569,454 360,000 700,000 94.44%891051 - OUTSIDE CNSL 3RD PARTY NONTORT 3,035 158,049 360,000 - -100.00% 891052 - PROSECUTORIAL SERVICES - - - 150,000 89 - RISK MANAGEMENT Total 471,388 873,313 1,965,000 2,095,000 6.62% 74904 - UNINS CLAIMS NON OP Total 471,388 873,313 1,965,000 2,095,000 6.62% Grand Total 2,794,253 3,296,961 4,626,605 4,673,486 1.01% 59 THIS PAGE IS INTENTIONALLY LEFT BLANK 60 C I T YC L E R K MISSION STATEMENT To provide service to the Mayor and City Council, City Manager, City Departments, and the public in a courteous, timely and efficient manner while remaining neutral and impartial. To improve the administration of the affairs of the City Clerk’s Office consistent with the applicable laws and through sound management practices to provide easier access to local government and fulfill our responsibilities to the residents of Newport Beach. OVERVIEW The City Clerk’s Office provides service and support to the Mayor, City Council, City Manager and administrative departments as well as to the public. As the Office of Record, the City Clerk has responsibility for maintaining the official records of City Council actions in accordance with the legal requirements for public meetings and execution of all minutes, ordinances, resolutions and contracts. Services to the public include assistance with understanding and participating in the decision and policy making process and assistance with day to day inquiries. 61 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Worked with Netfile to launch an Ethics Training Seminar to meet AB1234 requirements •Worked with Netfile to create a Lobbyist application for maintaining Lobbyist RegistrationForms. •Worked with Netfile for AB 1170 that requires all GC 87200 filers to file directly with theFair Political Practices Commission (FPPC). •Hosted Operation Christmas to collect toy donations for military families. Budget Highlights •City Clerk’s Office goal is to continue staying within budget for FY2025-26. Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Host two Citywide Records Management Workshops to train and inform City staff of bestpractices. •Continue to promote transparency by uploading City Council documents to the City’swebsite within 3 days of the meeting. Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Public Records Act Requests assigned to City Clerk’s Office responded to within 10-days 100% 100% 100% 100% Public Records Act Requests completed by City Clerk’s Office within 10 days 90% 95% 85% 100% Percentage of regular City Council minutes prepared within 10 days of meeting 100% 100% 100% 100% Percentage of Fully Complete Council Packets (Staff Reports / Ordinances / Resolutions / Etc.) Uploaded within 5 days of Meeting 100% 100% 100% 100% 62 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 CITY CLERK PERSONNEL FY 24 FY 25 FY 26 Full-Time 5.00 4.00 4.00 Part-Time (FTE)0.50 1.00 1.00 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 103,401 540 36,385 140,326 ASSISTANT CITY CLERK 1.00 1.00 108,925 - 34,300 143,225 CITY CLERK 1.00 1.00 199,841 5,760 53,156 258,757 RECORDS SPECIALIST 1.00 1.00 78,341 540 31,447 110,328 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay DEPARTMENT ASSISTANT 1.00 1.00 75,450 - 4,048 79,498 565,958 6,840 159,336 732,134 63 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01010005 - CITY CLERK ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 495,673 502,249 477,668 490,508 2.69% 711003 - SALARIES PART TIME - - 60,005 75,450 25.74%70 - REGULAR SALARIES Total 495,673 502,249 537,673 565,958 5.26% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 1,083 1,398 1,080 1,080 0.00%71 - SPECIAL PAYS Total 1,083 1,398 1,080 1,080 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 108,411 97,278 90,336 90,384 0.05% 722001 - PENSION EE NORMAL COST MISC 47,006 46,346 43,981 45,204 2.78%723002 - PENSION ER NORMAL COST MISC 39,632 43,860 43,391 42,938 -1.04% 723004 - RETIREMENT PART TIME/TEMP - - 2,100 2,829 34.72% 724001 - PENSION EE CONTRIB MISC (60,779) (55,903) (55,056) (60,220) 9.38% 725001 - PENSION UAL REQUIRED MISC 130,815 119,938 121,920 109,754 -9.98% 725003 - PENSION UAL DISCRETIONARY MISC 68,058 77,409 33,027 20,911 -36.69% 727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 2,467 1,902 1,920 960 -50.00%727004 - RHS $2.50 CONTRIBUTION 14,154 7,180 5,224 3,968 -24.04% 727012 - LIFE INSURANCE 525 478 420 525 25.00%727013 - EMP ASSISTANCE PROGRAM 98 89 80 100 25.00% 727016 - MEDICARE FRINGES 7,707 7,315 7,909 8,306 5.01% 727017 - PARS DC 401A 3,391 3,606 3,772 3,997 5.95% 727019 - SURVIVOR BENEFIT 167 251 - - 727020 - DEFERRED COMP CITY CONTRIB 6,449 4,320 5,795 4,138 -28.61%728003 - COMPENSATED ABSENCES 18,644 18,618 16,718 17,168 2.69% 72 - BENEFITS Total 391,559 377,515 326,339 295,762 -9.37% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 600 600 0.00% 74 - OTHER PAYS Total - - 600 600 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 21,218 39,160 22,000 22,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 2,054 457 2,000 2,000 0.00% 81 - CONTRACT SERVICES Total 23,273 39,617 24,000 24,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 6,620 4,261 6,000 6,000 0.00%84 - SUPPLIES & MATERIALS Total 6,620 4,261 6,000 6,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT - - 500 500 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00% 851037 - MAINT & REPAIR NOC 503 - 600 600 0.00%85 - MAINTENANCE & REPAIR Total 503 - 1,600 1,600 0.00% 86 - TRAVEL & TRAINING CITY CLERK SUMMARY BY ACCOUNT DETAIL 64 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY CLERK SUMMARY BY ACCOUNT DETAIL 861001 - TRAVEL & MEETINGS NOC 4,613 5,291 4,000 4,000 0.00% 861003 - TRAINING 3,240 2,528 3,500 3,500 0.00% 86 - TRAVEL & TRAINING Total 7,853 7,819 7,500 7,500 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 28,306 37,640 42,000 42,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 703 541 2,000 2,000 0.00% 871004 - PUBLICATIONS & DUES NOC 600 960 1,100 1,100 0.00%871018 - HARDWARE MONITOR/PRINTER 800 - 800 800 0.00% 87 - GENERAL EXPENSES Total 30,409 39,141 45,900 45,900 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 60,396 68,649 92,359 91,717 -0.69% 881005 - IT ISF REPLACEMENT CHARGE 9,815 9,815 8,845 8,222 -7.05% 881010 - WORKERS' COMP ISF MISC 685 4,546 5,793 5,290 -8.68%881012 - GENERAL LIABILITY INSURANCE 10,513 10,094 10,136 8,168 -19.41% 881013 - UNINSURED CLAIMS CHARGE 16,554 15,565 15,831 19,094 20.61% 881014 - ANNUAL OPEB CHARGE 27,288 27,931 26,503 2,057 -92.24%88 - INTERNAL SVC CHARGE Total 125,251 136,600 159,467 134,549 -15.63% 01010005 - CITY CLERK ADMIN Total 1,082,225 1,108,599 1,110,158 1,082,948 -2.45% 01010101 - ELECTIONS81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 103,724 50 200,000 130,000 -35.00% 81 - CONTRACT SERVICES Total 103,724 50 200,000 130,000 -35.00% 01010101 - ELECTIONS Total 103,724 50 200,000 130,000 -35.00% Grand Total 1,185,948 1,108,650 1,310,158 1,212,948 -7.42% 65 THIS PAGE IS INTENTIONALLY LEFT BLANK 66 Newport Beach is a charter city with a Council-Manager form of government. Unlike a general law city that only has certain powers granted by the state, a city governed by a voter-approved charter establishes its own powers and authorities. The seven members of the Newport Beach City Council each represent and reside in one of seven districts, but they are elected at-large by all of the community’s registered voters and therefore serve a broader constituency. While being a City Council member is considered a part-time job, the actual time commitment can be significant. In addition to City Council meetings, council members hold special local and regional committee assignments, meet frequently with residents, business owners and City staff to discuss issues and projects, and regularly attend a variety of community events. Per the City’s charter, the City Council hires the City Manager, the City Clerk and the City Attorney. The City Manager oversees the hiring and management of the rest of the staff. It is the City Council’s responsibility to enact policy and the City Manager’s job to implement the Council’s policies and approaches, many of which are expressed in the annual budget. C I T YC OU N C I L MISSION STATEMENT To provide fiscally responsible leadership that protects Newport Beach’s unique quality of life for the full enjoyment of its residents, visitors and business owners. To direct the efficient and effective delivery of municipal services in a transparent and accessible way. OVERVIEW 67 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01005005 - CITY COUNCIL ADMIN 71 - SPECIAL PAYS 715006 - COUNCIL ALLOWANCES 139,380 143,735 150,197 155,883 3.79% 71 - SPECIAL PAYS Total 139,380 143,735 150,197 155,883 3.79% 72 - BENEFITS 721002 - CAFETERIA ALLOWANCE PT 81,488 75,301 158,088 158,172 0.05% 722001 - PENSION EE NORMAL COST MISC 6,393 7,150 11,595 8,767 -24.39% 723002 - PENSION ER NORMAL COST MISC 9,048 10,417 15,816 11,648 -26.35% 723004 - RETIREMENT PART TIME/TEMP 1,696 1,756 1,342 1,576 17.42%724001 - PENSION EE CONTRIB MISC (6,157) (7,194) (17,273) (13,948) -19.25%725001 - PENSION UAL REQUIRED MISC 31,025 28,445 32,774 34,880 6.43% 725003 - PENSION UAL DISCRETIONARY MISC 16,141 18,359 8,878 6,646 -25.15% 727004 - RHS $2.50 CONTRIBUTION - - 9,828 - -100.00% 727016 - MEDICARE FRINGES 1,799 1,790 4,250 2,260 -46.81%727019 - SURVIVOR BENEFIT 33 313 - - 72 - BENEFITS Total 141,466 136,337 225,298 210,001 -6.79% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 880 750 96,345 96,345 0.00%81 - CONTRACT SERVICES Total 880 750 96,345 96,345 0.00% 82 - GRANT OPERATING821006 - CITY GRANTS 50,200 37,500 60,000 60,000 0.00% 821015 - COMMUNITY SUPPORT 50,000 50,000 50,000 50,000 0.00% 821016 - SPECIAL EVENT SUPPORT 45,000 44,412 45,000 45,000 0.00% 82 - GRANT OPERATING Total 145,200 131,912 155,000 155,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,668 8,733 4,000 4,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 2,098 851 25,000 25,000 0.00%841054 - FIREWORKS 47,500 47,500 50,000 50,000 0.00%84 - SUPPLIES & MATERIALS Total 52,266 57,084 79,000 79,000 0.00% 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT - - 150 150 0.00%85 - MAINTENANCE & REPAIR Total - - 150 150 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 22,238 14,085 25,000 25,000 0.00% 861003 - TRAINING 450 25 750 750 0.00% 86 - TRAVEL & TRAINING Total 22,688 14,110 25,750 25,750 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 752 3,558 4,000 4,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 287 181 1,000 1,000 0.00% 871004 - PUBLICATIONS & DUES NOC 83,493 56,212 90,000 90,000 0.00%871008 - DIST 1 DISCRETIONARY GRNT 6,000 6,000 6,000 6,000 0.00%871009 - DIST 2 DISCRETIONARY GRNT 7,000 6,000 6,000 6,000 0.00% 871010 - DIST 3 DISCRETIONARY GRNT 6,500 6,000 6,000 6,000 0.00% 871011 - DIST 4 DISCRETIONARY GRNT 6,000 6,000 6,000 6,000 0.00% 871012 - DIST 5 DISCRETIONARY GRNT 5,000 - 6,000 6,000 0.00% 871013 - DIST 6 DISCRETIONARY GRNT 6,000 5,009 6,000 6,000 0.00% CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 68 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY COUNCIL SUMMARY BY ACCOUNT DETAIL 871014 - DIST 7 DISCRETIONARY GRNT 4,587 4,297 6,000 6,000 0.00%87 - GENERAL EXPENSES Total 125,619 93,257 137,000 137,000 0.00% 88 - INTERNAL SVC CHARGE881010 - WORKERS' COMP ISF MISC 4,798 5,304 6,759 7,407 9.58%881012 - GENERAL LIABILITY INSURANCE 3,192 3,065 3,223 3,543 9.93% 881013 - UNINSURED CLAIMS CHARGE 53,483 50,286 52,771 32,460 -38.49% 88 - INTERNAL SVC CHARGE Total 61,472 58,654 62,753 43,409 -30.82% 90 - CAPITAL EXPENDITURES 911039 - OFFICE FURNITURE/FIXTURES - - 500 500 0.00% 90 - CAPITAL EXPENDITURES Total - - 500 500 0.00% 01005005 - CITY COUNCIL ADMIN Total 688,972 635,839 931,993 903,038 -3.11% Grand Total 688,972 635,839 931,993 903,038 -3.11% 69 THIS PAGE IS INTENTIONALLY LEFT BLANK 70 C I T Y MA N A G E R MISSION STATEMENT Efficiently and effectively deliver exceptional services, outstanding amenities, quality programs and foster strong community engagement. OVERVIEW The City of Newport Beach operates under a Council-Manager form of government. The elected, seven-member City Council appoints the City Manager to provide executive leadership and oversee day-to-day operations. The City Manager is responsible for implementing City Council policies, directing City departments, developing and managing the City’s capital and operating budgets, and coordinating City Council agendas. The office provides project development and policy implementation support to other City departments. The City Manager’s Office includes the Economic Development, Information Technology, Homeless Outreach Services and Public Information divisions. 71 Summary of Notable Accomplishments During Fiscal Year 2024-25 Information Technology Division: •Successfully kicked off and completed a comprehensive 5-Year IT & GIS Strategic Plan, setting a long-term direction for technology and GIS initiatives. •Adopted an agile application development process, enabling faster delivery and greater flexibility in City-developed applications and custom configurations. •Modernized the City's device deployment process by implementing Microsoft InTune, streamlining setup and management. •Reduced the City's phish-prone score, a key cybersecurity risk metric, by 3.8%, enhancing overall organizational security. •Completed a major version upgrade of the City's Enterprise Permitting System, improving functionality and security features. •Upgraded the Library's Integrated Library System to a newer version, providing access to enhanced capabilities and better security. •Launched a new mobile catalog app for the Library, delivering a modernized and user- friendly experience for patrons. •Completed the Fire Station Alerting Modernization Project, equipping all stations except Station 1 with a resilient and updated alerting system. •Strengthened the City's cybersecurity by automating data classification labeling to support data loss prevention efforts. •Implemented a self-service email backup and recovery tool, empowering staff to manage their email recovery and discovery needs efficiently. Outreach Division: •Added five additional beds at the Costa Mesa Bridge Shelter with the option to add an additional six per diem beds if Costa Mesa has availability. Budget Highlights Outreach Division: •Good Giving Donations have increased year over year. Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 Information Technology Division: •Deploy a New Fire Records Management System: Implement the First Due system to modernize and streamline fire records management. •Replace Legacy Licensing System: Introduce a new platform for Business Licensing, Transient Occupancy Tax, and Short-Term Lodging Permitting to enhance functionality and efficiency. •Enhance Disaster Recovery Preparedness: Develop a comprehensive Disaster Recovery Plan and conduct team exercises to ensure readiness and procedural adherence. •Support Library Lecture Hall Construction: Complete the technology infrastructure and integration for the Library Lecture Hall project. •Strengthen Network Security: Perform a network penetration test to identify and address vulnerabilities, enhancing the City’s cybersecurity posture. 72 •Execute the IT Strategic Plan: Begin implementing the key initiatives and recommendations outlined in the IT Strategic Plan. •Upgrade Council Chambers Technology: Modernize and refresh the audio-visual equipment in the Council Chambers to improve functionality and public engagement. •Update our technology inventory practices to better monitor and track device inventory and retirement. Outreach Division: •Continue to house or reunify individuals experiencing homelessness into permanent living conditions. •Facilitate street exits to shelters, skilled nursing facilities, or recuperative care facilities. Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Information Technology Division Mobile App Utilization / Impressions 33,200 Impressions 50,000 Impressions 60,000 Impressions 100,000 Impressions Help Ticket Resolution Time 48 Hours Average Resolution 41 Hours Average Resolution 36 Hours Average Resolution 36 Hours Average Resolution Cybersecurity Training Effectiveness (phish-prone score) 11.8% Phish- Prone Score 8% Phish- Prone Score 7% Phish- Prone Score 6.1% Phish- Prone Score System Upgraded & Updated 93% of Systems Upgraded / Updated 93% of Systems Upgraded / Updated 95% of Systems Upgraded / Updated 100% of Systems Outreach Division Percentage of filled Newport Beach allocated beds at Costa Mesa Bridge Shelter 95% 96% 96% n/a Increase the number of individuals housed or reunified through further collaboration with City Contractors 28 individuals housed / reunified 19 individuals housed / reunified 25 individuals housed / reunified n/a Number of Street Exits (Housed, Reunified with Family, Placed in Assisted Living/Skilled Nursing or Sheltered) 104 Street Exits 52 Street Exits 52 Street Exits n/a 73 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 CITY MANAGER'S OFFICE PERSONNEL FY 24 FY 25 FY 26 Full-Time 25.00 26.00 27.00 Part-Time (FTE)1.00 1.00 1.00 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT (CONFIDENTIAL)1.00 1.00 94,742 960 32,806 128,508 ADMINISTRATIVE ASSISTANT TO THE ASSISTANT CITY MANAGER 1.00 1.00 80,045 960 31,244 112,249 ASSISTANT CITY MANAGER 1.00 1.00 279,225 5,760 59,977 344,962 ASSISTANT CITY MANAGER 1.00 1.00 303,050 5,760 68,969 377,779 CITY MANAGER 1.00 1.00 362,738 6,960 70,230 439,927 CYBER SECURITY ENGINEER 0.00 1.00 172,017 - 46,611 218,628 EXECUTIVE ASSISTANT TO THE CITY MANAGER 1.00 1.00 115,717 960 36,890 153,567 GIS COORDINATOR 0.00 1.00 144,928 540 40,847 186,315 HOMELESS SERVICES MANAGER 1.00 1.00 175,376 960 43,179 219,516 IT ANALYST 1.00 1.00 80,848 960 31,689 113,497 IT ANALYST 1.00 1.00 129,442 960 38,241 168,642 IT ANALYST 1.00 1.00 109,739 960 34,400 145,100 IT ANALYST 1.00 1.00 125,843 - 36,098 161,941 IT ANALYST 1.00 1.00 111,762 960 34,615 147,338 IT ANALYST, SENIOR 1.00 1.00 144,928 960 38,141 184,029 IT ANALYST, SENIOR 1.00 1.00 116,276 2,760 35,583 154,619 IT ANALYST, SENIOR 1.00 1.00 144,928 1,980 40,519 187,427 IT ANALYST, SENIOR 1.00 0.00 - - - - IT ANALYST, SENIOR 1.00 1.00 144,872 5,580 40,796 191,248 IT MANAGER 1.00 1.00 208,414 960 46,691 256,066 IT SUPERVISOR 1.00 1.00 173,287 960 43,243 217,491 IT SUPERVISOR 1.00 1.00 180,527 960 44,117 225,604 IT TECHNICIAN 1.00 1.00 86,552 - 33,204 119,756 IT TECHNICIAN 1.00 1.00 84,999 3,780 32,331 121,111 IT TECHNICIAN, SENIOR 1.00 1.00 92,137 2,760 34,169 129,067 IT TECHNICIAN, SENIOR 0.50 0.50 51,428 - 18,179 69,607 MANAGEMENT ANALYST, SENIOR 1.00 1.00 138,874 - 37,483 176,357 MANAGEMENT FELLOW 0.50 0.50 29,178 - 14,462 43,640 PUBLIC INFORMATION MANAGER 1.00 1.00 193,502 960 43,304 237,767 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total PayINTERN0.50 0.50 17,303 - 1,025 18,328 IT TECHNICIAN 0.50 0.50 30,296 - 2,285 32,581 4,122,972 48,360 1,111,329 5,282,662 74 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01020001 - CITY MANAGER AIRPORT ISSUES 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 104,974 93,262 175,000 175,000 0.00% 81 - CONTRACT SERVICES Total 104,974 93,262 175,000 175,000 0.00% 01020001 - CITY MANAGER AIRPORT ISSUES Total 104,974 93,262 175,000 175,000 0.00% 01020005 - CITY MANAGER ADMIN70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 834,486 1,180,672 1,355,090 1,403,568 3.58%711003 - SALARIES PART TIME 5,589 12,102 21,781 17,303 -20.56%70 - REGULAR SALARIES Total 840,074 1,192,774 1,376,871 1,420,872 3.20% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY - - 540 - -100.00% 71 - SPECIAL PAYS Total - - 540 - -100.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 100,904 111,886 169,380 169,470 0.05% 721002 - CAFETERIA ALLOWANCE PT 621 - 7,800 - -100.00% 722001 - PENSION EE NORMAL COST MISC 77,090 106,978 122,264 124,966 2.21% 723002 - PENSION ER NORMAL COST MISC 69,834 108,683 123,920 126,694 2.24%723004 - RETIREMENT PART TIME/TEMP - - 762 649 -14.89% 724001 - PENSION EE CONTRIB MISC (105,605)(136,524) (155,129) (171,937) 10.83%725001 - PENSION UAL REQUIRED MISC 208,359 191,034 274,132 314,057 14.56% 725003 - PENSION UAL DISCRETIONARY MISC 108,400 123,295 74,261 59,836 -19.42%727001 - CAR ALLOWANCE 10,830 15,686 15,600 15,600 0.00% 727003 - CELL PHONE STIPEND 4,814 5,460 5,340 5,760 7.87% 727004 - RHS $2.50 CONTRIBUTION 6,473 16,362 9,088 7,182 -20.97% 727005 - HYBRID CONTRIB DEPT DIRECTOR - - 1,200 1,200 0.00% 727012 - LIFE INSURANCE 574 643 840 893 6.25%727013 - EMP ASSISTANCE PROGRAM 108 120 160 170 6.25% 727016 - MEDICARE FRINGES 13,123 17,104 20,179 20,912 3.63%727017 - PARS DC 401A 37,393 48,285 55,582 18,900 -66.00% 727019 - SURVIVOR BENEFIT 201 439 - - 727020 - DEFERRED COMP CITY CONTRIB - - 42,346 6,061 -85.69% 728003 - COMPENSATED ABSENCES 31,988 35,665 47,194 49,125 4.09% 72 - BENEFITS Total 565,105 645,116 814,919 749,537 -8.02% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 65 182 1,200 1,200 0.00%74 - OTHER PAYS Total 65 182 1,200 1,200 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 130,500 187,013 250,000 250,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 773 1,448 500 500 0.00% 81 - CONTRACT SERVICES Total 131,274 188,461 250,500 250,500 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 532 722 750 766 2.16%83 - UTILITIES Total 532 722 750 766 2.16% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,694 3,220 3,000 3,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC - - 9,000 9,000 0.00% CITY MANAGER SUMMARY BY ACCOUNT DETAIL 75 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 841049 - III PROGRAM - - 5,000 5,000 0.00%84 - SUPPLIES & MATERIALS Total 2,694 3,220 17,000 17,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT - - 650 650 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 900 900 0.00% 85 - MAINTENANCE & REPAIR Total - - 1,550 1,550 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 17,482 25,492 20,000 20,000 0.00%861003 - TRAINING - - 750 750 0.00% 86 - TRAVEL & TRAINING Total 17,482 25,492 20,750 20,750 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 161 430 5,000 5,000 0.00% 871004 - PUBLICATIONS & DUES NOC 2,550 4,395 7,500 7,500 0.00%87 - GENERAL EXPENSES Total 2,711 4,825 12,500 12,500 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 54,478 61,431 67,678 87,795 29.73% 881005 - IT ISF REPLACEMENT CHARGE 21,116 21,116 16,873 19,483 15.47%881010 - WORKERS' COMP ISF MISC 6,268 6,310 9,207 11,823 28.42% 881012 - GENERAL LIABILITY INSURANCE 37,942 33,227 33,147 20,697 -37.56% 881013 - UNINSURED CLAIMS CHARGE 14,337 11,704 17,139 19,716 15.04% 881014 - ANNUAL OPEB CHARGE 42,994 51,348 59,591 5,886 -90.12% 88 - INTERNAL SVC CHARGE Total 177,134 185,136 203,634 165,401 -18.78% 90 - CAPITAL EXPENDITURES911001 - OFFICE EQUIPMENT -500 500 500 0.00% 90 - CAPITAL EXPENDITURES Total -500 500 500 0.00% 01020005 - CITY MANAGER ADMIN Total 1,737,071 2,246,428 2,700,714 2,640,576 -2.23% 01020201 - CITY MGR PUBLIC INFO OFFICE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 166,282 180,367 193,490 193,502 0.01% 70 - REGULAR SALARIES Total 166,282 180,367 193,490 193,502 0.01% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 6,016 6,033 22,584 22,596 0.05%722001 - PENSION EE NORMAL COST MISC 12,039 12,554 14,937 14,900 -0.25% 723002 - PENSION ER NORMAL COST MISC 15,980 19,387 20,375 19,795 -2.84%724001 - PENSION EE CONTRIB MISC (20,326)(20,742) (22,251) (23,704) 6.53% 725001 - PENSION UAL REQUIRED MISC 58,854 53,961 42,221 43,297 2.55% 725003 - PENSION UAL DISCRETIONARY MISC 30,619 34,827 11,437 8,249 -27.87% 727001 - CAR ALLOWANCE - - 2,400 - -100.00% 727003 - CELL PHONE STIPEND 963 965 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION - - 3,588 - -100.00% 727012 - LIFE INSURANCE 105 106 105 105 0.00%727013 - EMP ASSISTANCE PROGRAM 20 20 20 20 0.00% 727016 - MEDICARE FRINGES 2,455 2,647 2,820 2,820 0.01%727019 - SURVIVOR BENEFIT 33 63 - - 727020 - DEFERRED COMP CITY CONTRIB - - 2,743 - -100.00% 728003 - COMPENSATED ABSENCES 9,036 11,062 6,772 6,773 0.01%72 - BENEFITS Total 115,795 120,883 108,710 95,811 -11.87% 76 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00% 74 - OTHER PAYS Total - - 1,200 1,200 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 77,783 53,961 183,372 183,372 0.00% 81 - CONTRACT SERVICES Total 77,783 53,961 183,372 183,372 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC -916 2,000 2,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC -1,518 2,000 2,000 0.00% 84 - SUPPLIES & MATERIALS Total -2,434 4,000 4,000 0.00% 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT 13,003 10,105 14,915 14,915 0.00% 85 - MAINTENANCE & REPAIR Total 13,003 10,105 14,915 14,915 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 3,044 1,745 3,000 3,000 0.00% 861003 - TRAINING 30 30 1,500 1,500 0.00%86 - TRAVEL & TRAINING Total 3,074 1,775 4,500 4,500 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 183 - 2,500 2,500 0.00%871004 - PUBLICATIONS & DUES NOC 489 440 1,500 1,500 0.00% 871041 - NBTV OPERATIONS/PROGRAM 123,279 144,945 150,000 150,000 0.00% 87 - GENERAL EXPENSES Total 123,951 145,384 154,000 154,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 12,817 14,472 9,784 11,098 13.43%881005 - IT ISF REPLACEMENT CHARGE 5,028 5,028 2,410 2,435 1.05% 881010 - WORKERS' COMP ISF MISC 1,586 1,511 1,665 1,523 -8.54% 881012 - GENERAL LIABILITY INSURANCE 9,239 8,978 9,467 2,863 -69.76% 881013 - UNINSURED CLAIMS CHARGE 3,491 3,162 4,895 2,727 -44.29% 881014 - ANNUAL OPEB CHARGE 13,442 14,438 9,178 812 -91.16%88 - INTERNAL SVC CHARGE Total 45,602 47,589 37,399 21,458 -42.63% 90 - CAPITAL EXPENDITURES 911055 - PEG EQUIPMENT 60,086 12,267 20,000 20,000 0.00% 90 - CAPITAL EXPENDITURES Total 60,086 12,267 20,000 20,000 0.00% 01020201 - CITY MGR PUBLIC INFO OFFICE Total 605,577 574,766 721,586 692,757 -4.00% 01020202 - CITY MGR ECONOMIC DEVELOPMENT81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - - 50,000 50,000 0.00% 81 - CONTRACT SERVICES Total - - 50,000 50,000 0.00% 82 - GRANT OPERATING 821015 - COMMUNITY SUPPORT - - 50,000 50,000 0.00%821017 - SIGNATURE EVENT SUPPORT 255,000 255,000 255,000 255,000 0.00% 82 - GRANT OPERATING Total 255,000 255,000 305,000 305,000 0.00% 84 - SUPPLIES & MATERIALS 77 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 841046 - SPECIAL DEPT EXPENSE NOC - - 10,000 10,000 0.00%84 - SUPPLIES & MATERIALS Total - - 10,000 10,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - - 2,250 2,250 0.00%861003 - TRAINING - - 750 750 0.00% 86 - TRAVEL & TRAINING Total - - 3,000 3,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC - - 1,500 1,500 0.00% 871004 - PUBLICATIONS & DUES NOC - - 1,500 1,500 0.00% 87 - GENERAL EXPENSES Total - - 3,000 3,000 0.00% 01020202 - CITY MGR ECONOMIC DEVELOPMENT Total 255,000 255,000 371,000 371,000 0.00% 0102041 - CITY MGR OUTREACH SERVICES70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 141,607 167,334 171,592 175,376 2.21%70 - REGULAR SALARIES Total 141,607 167,334 171,592 175,376 2.21% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 20,771 22,675 22,584 22,596 0.05%722001 - PENSION EE NORMAL COST MISC 14,816 17,339 17,399 17,748 2.00% 723002 - PENSION ER NORMAL COST MISC 10,182 13,937 13,916 13,697 -1.58%724001 - PENSION EE CONTRIB MISC (17,315)(19,243) (19,733) (21,484) 8.87% 725001 - PENSION UAL REQUIRED MISC 34,945 32,040 37,442 39,241 4.81%725003 - PENSION UAL DISCRETIONARY MISC 18,181 20,679 10,143 7,477 -26.29% 727003 - CELL PHONE STIPEND 886 965 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,768 1,991 1,750 1,802 2.97% 727012 - LIFE INSURANCE 95 106 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 18 20 20 20 0.00%727016 - MEDICARE FRINGES 2,006 2,327 2,502 2,557 2.19% 727019 - SURVIVOR BENEFIT -63 - - 728003 - COMPENSATED ABSENCES 5,365 5,660 6,006 6,138 2.21% 72 - BENEFITS Total 91,718 98,559 93,094 90,857 -2.40% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 663,836 947,053 1,471,628 1,471,628 0.00% 841060 - OTHER AGENCY FEES 1,300,000 1,216,243 1,608,875 1,654,224 2.82%81 - CONTRACT SERVICES Total 1,963,836 2,163,296 3,080,503 3,125,853 1.47% 84 - SUPPLIES & MATERIALS841071 - HOMELESS ASSISTANCE 43,983 4,869 50,000 50,000 0.00% 84 - SUPPLIES & MATERIALS Total 43,983 4,869 50,000 50,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 8,755 9,859 9,991 10,900 9.10% 881005 - IT ISF REPLACEMENT CHARGE 3,352 3,352 2,410 2,435 1.05%881010 - WORKERS' COMP ISF MISC -982 1,336 1,463 9.55% 881012 - GENERAL LIABILITY INSURANCE -5,381 5,014 2,497 -50.19%881013 - UNINSURED CLAIMS CHARGE -1,895 2,592 2,379 -8.23% 881014 - ANNUAL OPEB CHARGE 7,981 8,492 8,139 736 -90.96% 88 - INTERNAL SVC CHARGE Total 20,088 29,961 29,482 20,410 -30.77% 0102041 - CITY MGR OUTREACH SERVICES Total 2,261,233 2,464,018 3,424,672 3,462,496 1.10% 78 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 16620 - AMERICAN RESCUE PLAN ACT82 - GRANT OPERATING 821004 - GRANT EXPENSES 22,954 115,499 - - 82 - GRANT OPERATING Total 22,954 115,499 - - 87 - GENERAL EXPENSES871034 - ADMINISTRATIVE 1,457 3,535 - - 87 - GENERAL EXPENSES Total 1,457 3,535 - - 16620 - AMERICAN RESCUE PLAN ACT Total 24,411 119,034 - - 90 - CAPITAL EXPENDITURES 911055 - PEG EQUIPMENT -72,433 - - 90 - CAPITAL EXPENDITURES Total -72,433 - - 16820201 - PEG FEES CITY MANAGER Total -72,433 - - 1692041 - OPIOID OUTREACH SERVICES84 - SUPPLIES & MATERIALS 841077 - DISPOSABLE MEDICAL SUPPLIES -37,193 - - 84 - SUPPLIES & MATERIALS Total -37,193 - - 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS -7,783 - - 87 - GENERAL EXPENSES Total -7,783 - - 1692041 - OPIOID OUTREACH SERVICES Total -44,976 - - 76420203 - CITY MGR INFORMTN TECHNOLOGY70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,642,250 1,849,547 2,085,523 2,302,927 10.42%711003 - SALARIES PART TIME 13,567 30,001 29,382 30,296 3.11% 70 - REGULAR SALARIES Total 1,655,817 1,879,548 2,114,905 2,333,222 10.32% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 7,341 9,420 8,220 12,060 46.72% 71 - SPECIAL PAYS Total 7,341 9,420 8,220 12,060 46.72% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 289,140 311,761 372,636 395,430 6.12%722001 - PENSION EE NORMAL COST MISC 143,962 164,628 189,141 206,094 8.96% 723002 - PENSION ER NORMAL COST MISC 136,972 178,822 198,709 214,415 7.90%723004 - RETIREMENT PART TIME/TEMP 179 - 1,056 - -100.00% 724001 - PENSION EE CONTRIB MISC (197,102)(211,419) (245,029) (286,853) 17.07% 725001 - PENSION UAL REQUIRED MISC 410,502 382,012 455,071 515,294 13.23% 725003 - PENSION UAL DISCRETIONARY MISC 134,348 162,838 123,276 98,177 -20.36% 727003 - CELL PHONE STIPEND 11,983 12,801 12,060 13,020 7.96%727004 - RHS $2.50 CONTRIBUTION 23,307 18,044 16,616 17,864 7.51% 727012 - LIFE INSURANCE 1,512 1,628 1,890 1,943 2.78%727013 - EMP ASSISTANCE PROGRAM 285 307 360 370 2.78% 727015 - UNEMPLOYMENT EXPENSE -1,279 - - 727016 - MEDICARE FRINGES 25,439 27,890 30,990 34,195 10.34% 727019 - SURVIVOR BENEFIT 402 940 - - 727020 - DEFERRED COMP CITY CONTRIB 6,926 4,191 4,560 7,700 68.87% 79 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 728003 - COMPENSATED ABSENCES 63,021 69,919 72,993 80,602 10.42% 72 - BENEFITS Total 1,050,875 1,125,640 1,234,330 1,298,251 5.18% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 11,962 7,008 22,881 22,881 0.00%713009 - STAND BY PAY 10,190 10,044 10,300 10,300 0.00% 74 - OTHER PAYS Total 22,152 17,052 33,181 33,181 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 71,377 221,503 100,000 100,000 0.00% 81 - CONTRACT SERVICES Total 71,377 221,503 100,000 100,000 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 256,864 260,178 300,000 300,000 0.00% 831002 - UTILITIES TELEPHONE 16,273 7,303 15,000 15,000 0.00%83 - UTILITIES Total 273,136 267,481 315,000 315,000 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 1,024 1,468 3,000 3,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 26,489 16,268 22,000 22,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 182 97 - - 841065 - COMPUTER SUPPLY MEMORY/HD 953 2,208 - - 84 - SUPPLIES & MATERIALS Total 28,647 20,041 25,000 25,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 1,335 1,554 1,537 1,600 4.11%851010 - MAINT & REPAIR EQUIPMENT 567 - - - 851011 - MAINTENANCE COPIERS 61,482 51,125 75,000 75,000 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 3,000 3,000 0.00% 851037 - MAINT & REPAIR NOC -202 - - 85 - MAINTENANCE & REPAIR Total 63,383 52,881 79,537 79,600 0.08% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 8,814 12,084 10,000 10,000 0.00% 861003 - TRAINING 7,067 7,769 15,000 15,000 0.00% 86 - TRAVEL & TRAINING Total 15,881 19,853 25,000 25,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 297 146 300 300 0.00%871017 - SOFTWARE LICENSE RENEWAL 962,503 1,052,337 1,350,000 1,350,000 0.00% 871018 - HARDWARE MONITOR/PRINTER 3,869 2,923 - - 871019 - NETWORK EQUIPMENT 2,017 556 - - 871020 - PC REPLACEMENT 256 1,139 - - 871021 - HARDWARE MAINTENANCE 46,459 25,512 50,000 50,000 0.00%871070 - CYBER SECURITY -51,810 250,000 250,000 0.00% 87 - GENERAL EXPENSES Total 1,015,401 1,134,423 1,650,300 1,650,300 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 9,000 10,940 11,591 3,993 -65.55% 881003 - VEHICLE REPLACE ISF 7,125 7,252 7,700 6,966 -9.53%881004 - IT ISF OPERATING CHARGE 130,603 148,261 156,218 189,024 21.00% 881005 - IT ISF REPLACEMENT CHARGE 53,628 53,628 40,977 43,836 6.98%881010 - WORKERS' COMP ISF MISC 5,358 15,641 21,203 23,179 9.32% 881012 - GENERAL LIABILITY INSURANCE 81,618 70,370 69,429 37,220 -46.39% 881014 - ANNUAL OPEB CHARGE 93,757 100,906 98,923 9,658 -90.24% 80 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 881015 - OTHER INSURANCE ISF RATES 126 126 - - 88 - INTERNAL SVC CHARGE Total 381,214 407,124 406,041 313,877 -22.70% 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES 983 500 - - 911004 - COMPUTER EQUIPMENT 35,998 41,918 100,000 100,000 0.00%911027 - SOFTWARE LICENSE NEW 56,363 40,387 70,000 70,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES 1,877 1,810 3,000 3,000 0.00% 90 - CAPITAL EXPENDITURES Total 95,220 84,616 173,000 173,000 0.00% 76420203 - CITY MGR INFORMTN TECHNOLOGY Total 4,680,444 5,239,583 6,164,514 6,358,492 3.15% 87 - GENERAL EXPENSES 871017 - SOFTWARE LICENSE RENEWAL -17,600 - - 871018 - HARDWARE MONITOR/PRINTER 5,168 1,916 - 20,000 871019 - NETWORK EQUIPMENT 42,508 59,301 60,000 60,000 0.00%871020 - PC REPLACEMENT 179,436 191,585 190,000 190,000 0.00% 87 - GENERAL EXPENSES Total 227,112 270,402 250,000 270,000 8.00% 90 - CAPITAL EXPENDITURES 911005 - COPIER PURCHASES 67,801 82,448 88,000 88,000 0.00%911020 - EQUIPMENT RENOVATION 143,813 144,918 200,000 200,000 0.00% 911022 - MOBILE DATA COMPUTING 8,814 35,715 50,000 50,000 0.00% 911027 - SOFTWARE LICENSE NEW 54,374 31,951 100,000 80,000 -20.00% 911032 - DATA CENTER HARDWARE -278,924 - - 911050 - ILS REPLACEMENT 83,576 88,167 - - 90 - CAPITAL EXPENDITURES Total 358,378 662,123 438,000 418,000 -4.57% 7657650 - IT REPLACEMENT Total 585,490 932,525 688,000 688,000 0.00% 7657651 - IT STRATEGIC ERP81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 23,538 - - - 81 - CONTRACT SERVICES Total 23,538 - - - 7657651 - IT STRATEGIC ERP Total 23,538 - - - 7657653 - IT STRATEGIC81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 29,921 27,670 80,000 80,000 0.00% 81 - CONTRACT SERVICES Total 29,921 27,670 80,000 80,000 0.00% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C. 24,000 24,994 100,000 100,000 0.00% 90 - CAPITAL EXPENDITURES Total 24,000 24,994 100,000 100,000 0.00% 7657653 - IT STRATEGIC Total 53,921 52,663 180,000 180,000 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 156,191 - - - 81 - CONTRACT SERVICES Total 156,191 - - - 84 - SUPPLIES & MATERIALS 841046 - SPECIAL DEPT EXPENSE NOC 58,316 14,740 70,000 70,000 0.00% 81 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE CITY MANAGER SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS Total 58,316 14,740 70,000 70,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 9,705 - - - 86 - TRAVEL & TRAINING Total 9,705 - - - 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES 167,905 88,346 183,496 183,496 0.00%911027 - SOFTWARE LICENSE NEW 65,829 - 240,000 240,000 0.00%90 - CAPITAL EXPENDITURES Total 233,734 88,346 423,496 423,496 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT Total 457,946 103,086 493,496 493,496 0.00% Grand Total 10,789,605 12,197,773 14,918,982 15,061,817 0.96% 82 C OMMU N I T Y D E V E L O PM E N T MISSION STATEMENT A responsive, knowledgeable team of professionals guiding community development in the public's interest and promoting the quality of life and safety of those that live, work, and visit the City of Newport Beach. OVERVIEW The Community Development Department administers the City's General Plan, and regulates the City’s zoning, building, subdivision, fire safety and environmental regulations. The Department’s Code Enforcement Division responds to violations of the municipal code, use permits and other State laws. Real property assets are managed according to City Council policies through the Department’s Real Property Program. The Department is also responsible for the Community Development Block Grant Program that allocates federal funds to special programs and capital improvements. 83 Summary of Notable Accomplishments During Fiscal Year 2024-25 •A complete and successful overhaul of the refuse enforcement and demolition deposit program, resulting in increased revenue from citations and demo forfeitures. •Completion and adoption of the land use element, zoning code, and objective design standards implementing the housing element. •Online Commercial Plan Check and Permitting available through the CiViC portal. •The implementation of the beach vendor enforcement program. •Acquisition of property at 301 E Balboa Blvd for future public parking. Budget Highlights •Preparation of a Specific Plan for Airport Area. •Amend Objective Design Standards to address taller structures. •Completion of the comprehensive General Plan Update. Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Completion of the comprehensive General Plan Update. •Continued implementation of the City’s Housing Element. •Continue to improve the customer online experience for all development services including all permits and applications available through the CiViC portal. •Increased Short- Term Lodging proactive inspections. •Comprehensive Fee Study. Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target BUILDING DIVISION PERFORMANCE METRIC Percentage of building inspections provided within 1 business day of request 91% 90% 95% 95% Percentage of 1st plan checks reviewed and completed over the counter 81% 77% 80% 80% Percentage of 1st plan checks reviewed within 10 days of submittal 95% 88% 90% 90% CODE ENFORCEMENT DIVISION PERFORMANCE METRIC Percentage of first enforcement actions within 3 days of complaint 90% 91% 90% 90% Percentage of violations resolved in 30 days or less 80% 88% 65% 65% PLANNING DIVISION PERFORMANCE METRIC Percentage of 1st plan checks reviewed and completed over the counter 83% 85% 80% 80% Percentage of 1st plan checks reviewed within 10 days of submittal 90% 95% 90% 90% 84 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 COMMUNITY DEVELOPMENT PERSONNEL FY 24 FY 25 FY 26 Full-Time 57.20 61.20 62.20 Part-Time (FTE)5.45 5.45 5.45 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 102,818 2,760 35,995 141,573 ADMINISTRATIVE ASSISTANT 1.00 1.00 103,492 - 36,712 140,204 BUILDING INSPECTOR II 1.00 1.00 95,367 1,800 32,987 130,153 BUILDING INSPECTOR II 1.00 1.00 121,488 - 37,849 159,338 BUILDING INSPECTOR II 1.00 1.00 122,468 960 35,753 159,181 BUILDING INSPECTOR II 1.00 1.00 115,683 960 36,054 152,698 BUILDING INSPECTOR II 1.00 1.00 110,369 7,380 35,285 153,034 BUILDING INSPECTOR II 1.00 1.00 121,701 2,700 35,850 160,251 BUILDING INSPECTOR, PRINCIPAL 1.00 1.00 145,095 5,040 40,223 190,358 BUILDING INSPECTOR, PRINCIPAL 1.00 1.00 145,095 5,460 40,641 191,197 BUILDING INSPECTOR, SENIOR 1.00 1.00 120,356 1,860 35,593 157,809 BUILDING INSPECTOR, SENIOR 1.00 1.00 131,286 5,460 39,095 175,841 CIVIL ENGINEER - PLAN CHECK 1.00 1.00 158,935 1,800 39,744 200,479 CIVIL ENGINEER - PLAN CHECK 1.00 1.00 136,816 1,800 37,753 176,369 CIVIL ENGINEER - PLAN CHECK 1.00 1.00 151,391 4,500 39,495 195,386 CIVIL ENGINEER - PLAN CHECK 1.00 1.00 144,132 2,700 38,595 185,426 CIVIL ENGINEER - PLAN CHECK (GEO), SENIOR 1.00 1.00 176,583 1,800 41,980 220,363 CIVIL ENGINEER - PLAN CHECK, PRINCIPAL 1.00 1.00 170,500 1,800 42,099 214,399 CIVIL ENGINEER - PLAN CHECK, PRINCIPAL 1.00 1.00 192,096 - 44,605 236,700 CIVIL ENGINEER - PLAN CHECK, SENIOR 1.00 1.00 165,294 - 40,292 205,586 CIVIL ENGINEER - PLAN CHECK, SENIOR 1.00 1.00 151,639 4,500 39,161 195,300 CIVIL ENGINEER - PLAN CHECK, SENIOR 1.00 1.00 176,291 4,500 44,876 225,666 CODE ENFORCEMENT OFFICER I 1.00 1.00 68,695 3,540 30,221 102,456 CODE ENFORCEMENT OFFICER I 1.00 1.00 78,710 3,540 31,646 113,896 CODE ENFORCEMENT OFFICER I 1.00 1.00 96,665 2,760 34,703 134,127 CODE ENFORCEMENT OFFICER I 1.00 1.00 65,430 1,860 29,754 97,044 CODE ENFORCEMENT OFFICER II 1.00 1.00 100,143 4,020 35,108 139,272 CODE ENFORCEMENT OFFICER II 1.00 1.00 116,184 960 35,445 152,589 CODE ENFORCEMENT OFFICER, SENIOR 1.00 1.00 125,143 1,740 38,745 165,628 CODE ENFORCEMENT SUPERVISOR 1.00 1.00 144,071 3,540 40,084 187,695 COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00 231,434 - 51,951 283,385 DEPARTMENT ASSISTANT 1.00 1.00 71,423 - 30,673 102,097 DEPARTMENT ASSISTANT 1.00 1.00 83,094 - 34,448 117,542 DEPARTMENT ASSISTANT 1.00 1.00 62,835 1,800 29,889 94,524 DEPUTY COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00 218,850 3,600 47,761 270,211 DEPUTY COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00 218,947 3,600 47,667 270,214 EMP PLANS EXAMINER 1.00 1.00 120,292 - 35,868 156,160 FIRE MARSHAL 0.20 0.20 33,590 - 8,350 41,940 MANAGEMENT ANALYST 1.00 0.00 - - - - MANAGEMENT ANALYST 0.00 1.00 103,255 - 36,801 140,056 MANAGEMENT ANALYST, ASSISTANT 1.00 1.00 80,520 - 31,280 111,801 MANAGEMENT ANALYST, SENIOR 0.00 1.00 134,339 960 41,100 176,399 PERMIT COUNTER SUPERVISOR 1.00 1.00 122,329 3,240 38,009 163,578 PERMIT TECHNICIAN II 1.00 1.00 113,202 1,800 34,883 149,885 PERMIT TECHNICIAN II 1.00 1.00 90,358 900 32,390 123,648 PERMIT TECHNICIAN II 1.00 1.00 65,437 - 29,677 95,114 PERMIT TECHNICIAN II 1.00 1.00 99,567 - 34,687 134,254 PERMIT TECHNICIAN II 1.00 1.00 107,305 - 34,127 141,432 PERMIT TECHNICIAN II 1.00 1.00 110,349 - 34,451 144,800 PLANNER, ASSISTANT 1.00 1.00 78,693 1,800 31,574 112,067 PLANNER, ASSISTANT 1.00 1.00 95,520 1,800 33,363 130,683 PLANNER, ASSISTANT 1.00 0.00 - - - - PLANNER, ASSISTANT 1.00 1.00 86,411 1,800 32,035 120,246 PLANNER, ASSOCIATE 1.00 1.00 95,581 - 32,881 128,462 PLANNER, ASSOCIATE 0.00 1.00 120,722 - 39,596 160,318 PLANNER, PRINCIPAL 1.00 1.00 158,182 - 39,536 197,718 PLANNER, PRINCIPAL 0.00 1.00 156,951 1,800 43,758 202,508 PLANNER, SENIOR 1.00 1.00 131,866 - 37,890 169,756 PLANNER, SENIOR 1.00 1.00 155,208 - 40,706 195,914 PLANNER, SENIOR 1.00 1.00 104,502 1,800 34,318 140,620 PLANNER, SENIOR 1.00 0.00 - - - - 85 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay PLANNING MANAGER 1.00 1.00 180,223 - 43,213 223,435 PLANNING TECHNICIAN 1.00 1.00 82,505 1,800 31,620 115,925 REAL PROPERTY ADMINISTRATOR 1.00 1.00 156,268 540 40,830 197,639 RECORDS SPECIALIST 1.00 1.00 97,500 - 34,571 132,071 SYSTEMS AND ADMINISTRATION MANAGER 1.00 1.00 180,205 960 43,771 224,936 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay INTERN 0.60 0.60 26,714 - 1,514 28,228 INTERN 0.60 0.60 26,652 - 1,511 28,163 MANAGEMENT ANALYST 0.75 0.75 89,609 - 7,692 97,301 STUDENT AIDE 3.50 3.50 174,401 - 9,194 183,595 8,118,776 107,940 2,339,930 10,566,646 86 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01050005 - CDD ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 773,083 586,157 889,578 862,980 -2.99% 711003 - SALARIES PART TIME 128,363 118,047 174,246 174,401 0.09%70 - REGULAR SALARIES Total 901,446 704,205 1,063,825 1,037,381 -2.49% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 1,805 1,810 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 125,042 102,765 140,021 140,095 0.05%721002 - CAFETERIA ALLOWANCE PT 7,446 4,569 - - 722001 - PENSION EE NORMAL COST MISC 75,583 54,315 91,005 75,492 -17.05%723002 - PENSION ER NORMAL COST MISC 65,451 58,257 103,472 79,563 -23.11% 723004 - RETIREMENT PART TIME/TEMP 2,693 2,771 5,132 6,540 27.44% 724001 - PENSION EE CONTRIB MISC (96,553) (67,918) (122,547) (105,936) -13.56%725001 - PENSION UAL REQUIRED MISC 181,106 166,048 194,110 216,201 11.38% 725003 - PENSION UAL DISCRETIONARY MISC 94,222 107,169 52,583 41,192 -21.66%727001 - CAR ALLOWANCE 4,813 - 4,800 - -100.00% 727003 - CELL PHONE STIPEND 3,851 2,896 2,880 2,880 0.00% 727004 - RHS $2.50 CONTRIBUTION 9,356 14,775 7,814 8,310 6.34%727012 - LIFE INSURANCE 641 549 735 756 2.86% 727013 - EMP ASSISTANCE PROGRAM 121 104 140 144 2.86%727016 - MEDICARE FRINGES 13,846 10,585 15,493 15,096 -2.56% 727017 - PARS DC 401A 5,071 - 5,644 4,629 -18.00% 727019 - SURVIVOR BENEFIT 201 313 - - 727020 - DEFERRED COMP CITY CONTRIB 2,305 1,687 1,740 4,487 157.86% 728003 - COMPENSATED ABSENCES 27,804 29,444 31,135 30,204 -2.99%72 - BENEFITS Total 523,000 488,329 534,158 519,653 -2.72% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 3,966 1,895 766 766 0.00% 74 - OTHER PAYS Total 3,966 1,895 766 766 0.00% 81 - CONTRACT SERVICES 811027 - SERVICES CITY PRINT CONTRACT 42,610 35,644 40,000 40,000 0.00%811048 - RECORDS MANAGEMENT CONTRACTS 77,969 80,599 40,000 40,000 0.00% 81 - CONTRACT SERVICES Total 120,578 116,243 80,000 80,000 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 10,714 9,082 11,000 11,000 0.00%83 - UTILITIES Total 10,714 9,082 11,000 11,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 13,236 11,123 11,792 11,792 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 11,143 12,147 11,000 11,000 0.00%841044 - TOOLS INSTRUMENTS ETC 683 2,666 1,000 1,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 142 - - - 84 - SUPPLIES & MATERIALS Total 25,204 25,936 23,792 23,792 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 21,342 21,004 25,913 25,913 0.00% 851010 - MAINT & REPAIR EQUIPMENT 479 898 1,000 1,000 0.00% COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 87 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR Total 21,821 21,902 26,913 26,913 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 15,549 29,676 17,000 17,000 0.00%861003 - TRAINING 15,726 10,040 30,000 30,000 0.00% 86 - TRAVEL & TRAINING Total 31,275 39,717 47,000 47,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 36,178 40,757 35,000 35,000 0.00%871004 - PUBLICATIONS & DUES NOC 39,013 8,582 32,150 32,150 0.00% 871006 - UNIFORM EXPENSE 2,787 4,239 7,000 7,000 0.00%87 - GENERAL EXPENSES Total 77,977 53,577 74,150 74,150 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 99,423 110,167 122,761 124,597 1.50% 881005 - IT ISF REPLACEMENT CHARGE 48,645 48,645 30,623 32,445 5.95% 881010 - WORKERS' COMP ISF MISC 7,567 7,412 10,699 10,409 -2.71%881012 - GENERAL LIABILITY INSURANCE 28,469 33,873 23,938 28,791 20.27% 881013 - UNINSURED CLAIMS CHARGE 23,756 22,956 10,972 14,368 30.95%881014 - ANNUAL OPEB CHARGE 41,364 43,865 42,195 3,619 -91.42% 88 - INTERNAL SVC CHARGE Total 249,224 266,918 241,189 214,229 -11.18% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 16,526 32,063 16,325 16,325 0.00%911016 - ROLLING EQUIPMENT - 11,977 - - 911039 - OFFICE FURNITURE/FIXTURES 31 7,334 10,700 10,700 0.00%90 - CAPITAL EXPENDITURES Total 16,557 51,374 27,025 27,025 0.00% 01050005 - CDD ADMIN Total 1,983,568 1,780,987 2,131,618 2,063,709 -3.19% 0105041 - INSPECTIONS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,100,242 1,179,956 1,344,643 1,390,128 3.38%711003 - SALARIES PART TIME 106,586 69,928 122,056 - -100.00% 70 - REGULAR SALARIES Total 1,206,828 1,249,885 1,466,699 1,390,128 -5.22% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 21,049 18,741 19,200 23,520 22.50%712006 - BILINGUAL PAY 1,454 1,810 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 22,503 20,551 21,000 25,320 20.57% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 198,435 208,626 248,424 248,556 0.05% 722001 - PENSION EE NORMAL COST MISC 83,667 91,044 113,366 116,511 2.77%723002 - PENSION ER NORMAL COST MISC 102,979 121,808 137,382 137,279 -0.08% 723004 - RETIREMENT PART TIME/TEMP - - 4,004 - -100.00% 724001 - PENSION EE CONTRIB MISC (133,469) (131,552) (158,006) (173,392) 9.74%725001 - PENSION UAL REQUIRED MISC 253,645 232,555 272,914 311,049 13.97% 725003 - PENSION UAL DISCRETIONARY MISC 131,961 150,093 73,931 59,263 -19.84%727001 - CAR ALLOWANCE 623 1,810 1,800 1,800 0.00% 727003 - CELL PHONE STIPEND 7,158 6,793 6,840 6,300 -7.89% 727004 - RHS $2.50 CONTRIBUTION 17,914 26,091 13,480 10,097 -25.10%727012 - LIFE INSURANCE 1,032 1,044 1,260 1,155 -8.33% 727013 - EMP ASSISTANCE PROGRAM 194 196 240 220 -8.33% 88 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 727016 - MEDICARE FRINGES 17,982 18,628 20,022 20,641 3.10% 727019 - SURVIVOR BENEFIT 335 564 - - 727020 - DEFERRED COMP CITY CONTRIB 3,137 2,088 2,520 1,800 -28.57%728003 - COMPENSATED ABSENCES 35,203 41,469 47,063 48,654 3.38% 72 - BENEFITS Total 720,795 771,256 785,239 789,934 0.60% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 71,384 77,340 23,563 55,772 136.69% 74 - OTHER PAYS Total 71,384 77,340 23,563 55,772 136.69% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 40,000 58,345 61,816 22,022 -64.37%881003 - VEHICLE REPLACE ISF 25,640 35,467 39,134 36,217 -7.46% 881004 - IT ISF OPERATING CHARGE 101,562 113,192 120,218 133,671 11.19% 881005 - IT ISF REPLACEMENT CHARGE 52,657 52,657 31,570 36,793 16.55%881010 - WORKERS' COMP ISF MISC 7,265 7,663 9,804 11,847 20.84% 881012 - GENERAL LIABILITY INSURANCE 61,143 67,761 60,340 72,679 20.45%881013 - UNINSURED CLAIMS CHARGE 33,135 31,834 15,036 20,616 37.11% 881014 - ANNUAL OPEB CHARGE 52,372 62,214 59,326 5,830 -90.17% 881015 - OTHER INSURANCE ISF RATES 1,871 1,871 - - 88 - INTERNAL SVC CHARGE Total 375,647 431,004 397,246 339,676 -14.49% 0105041 - INSPECTIONS Total 2,397,157 2,550,035 2,693,747 2,600,829 -3.45% 0105042 - PLAN CHECKS/PERMITS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,821,586 2,133,278 2,583,418 2,613,733 1.17% 711003 - SALARIES PART TIME 119,636 12,141 26,138 26,714 2.21% 70 - REGULAR SALARIES Total 1,941,223 2,145,419 2,609,556 2,640,448 1.18% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 17,267 19,218 18,240 16,200 -11.18%712006 - BILINGUAL PAY 6,933 10,879 10,800 12,600 16.67% 71 - SPECIAL PAYS Total 24,200 30,097 29,040 28,800 -0.83% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 261,521 321,294 429,096 429,324 0.05% 722001 - PENSION EE NORMAL COST MISC 152,867 181,718 215,475 217,448 0.92% 723002 - PENSION ER NORMAL COST MISC 172,378 218,928 261,299 256,358 -1.89%723004 - RETIREMENT PART TIME/TEMP 880 455 915 1,002 9.51% 724001 - PENSION EE CONTRIB MISC (239,289) (254,707) (300,433) (323,710) 7.75% 725001 - PENSION UAL REQUIRED MISC 506,248 464,155 563,714 584,838 3.75%725003 - PENSION UAL DISCRETIONARY MISC 263,379 299,570 152,706 111,427 -27.03% 727001 - CAR ALLOWANCE 623 1,810 1,800 1,800 0.00% 727003 - CELL PHONE STIPEND 771 543 540 540 0.00%727004 - RHS $2.50 CONTRIBUTION 15,718 11,921 11,704 9,655 -17.51% 727012 - LIFE INSURANCE 1,636 1,904 2,100 2,100 0.00%727013 - EMP ASSISTANCE PROGRAM 307 357 400 400 0.00% 727016 - MEDICARE FRINGES 30,182 33,208 38,267 38,738 1.23% 727019 - SURVIVOR BENEFIT 368 1,128 - - 727020 - DEFERRED COMP CITY CONTRIB 7,333 3,655 4,620 3,600 -22.08% 728003 - COMPENSATED ABSENCES 77,720 84,699 90,420 91,481 1.17%72 - BENEFITS Total 1,252,644 1,370,638 1,472,624 1,425,001 -3.23% 89 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 101,630 125,056 73,967 85,008 14.93% 74 - OTHER PAYS Total 101,630 125,056 73,967 85,008 14.93% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 1,041,017 713,216 437,000 587,000 34.32%81 - CONTRACT SERVICES Total 1,041,017 713,216 437,000 587,000 34.32% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 184,229 205,384 235,021 237,684 1.13% 881005 - IT ISF REPLACEMENT CHARGE 95,786 95,786 61,877 65,559 5.95%881010 - WORKERS' COMP ISF MISC 13,226 15,013 19,204 21,118 9.97% 881012 - GENERAL LIABILITY INSURANCE 78,308 88,428 61,555 75,283 22.30% 881013 - UNINSURED CLAIMS CHARGE 65,343 59,928 28,214 37,571 33.17%881014 - ANNUAL OPEB CHARGE 115,625 124,299 122,540 10,962 -91.05% 88 - INTERNAL SVC CHARGE Total 552,519 588,837 528,410 448,177 -15.18% 0105042 - PLAN CHECKS/PERMITS Total 4,913,232 4,973,263 5,150,597 5,214,432 1.24% 01050501 - PLANNING 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,401,926 1,443,834 1,798,392 1,799,473 0.06% 711003 - SALARIES PART TIME 72,966 60,929 26,138 26,652 1.97%70 - REGULAR SALARIES Total 1,474,893 1,504,763 1,824,530 1,826,125 0.09% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - - 238 238 0.00% 712006 - BILINGUAL PAY 3,127 9,128 9,000 12,600 40.00%71 - SPECIAL PAYS Total 3,127 9,128 9,238 12,838 38.97% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 238,428 220,718 338,760 338,940 0.05% 721002 - CAFETERIA ALLOWANCE PT 921 - 7,800 - -100.00%722001 - PENSION EE NORMAL COST MISC 122,096 123,236 156,264 149,048 -4.62% 723002 - PENSION ER NORMAL COST MISC 119,983 143,437 174,724 175,533 0.46%723004 - RETIREMENT PART TIME/TEMP 710 478 915 999 9.25% 724001 - PENSION EE CONTRIB MISC (173,800) (166,636) (208,568) (221,741) 6.32% 725001 - PENSION UAL REQUIRED MISC 371,006 340,158 392,418 402,643 2.61%725003 - PENSION UAL DISCRETIONARY MISC 193,019 219,542 106,303 76,714 -27.83% 727001 - CAR ALLOWANCE 3,610 1,820 3,600 3,600 0.00% 727003 - CELL PHONE STIPEND 963 443 960 - -100.00% 727004 - RHS $2.50 CONTRIBUTION 11,841 15,502 11,010 8,134 -26.12% 727012 - LIFE INSURANCE 1,380 1,452 1,575 1,680 6.67%727013 - EMP ASSISTANCE PROGRAM 259 275 300 320 6.67% 727015 - UNEMPLOYMENT EXPENSE 8,100 6,810 - - 727016 - MEDICARE FRINGES 22,423 22,592 26,743 26,744 0.00% 727019 - SURVIVOR BENEFIT 268 814 - - 727020 - DEFERRED COMP CITY CONTRIB 3,993 2,302 2,160 7,713 257.08% 728003 - COMPENSATED ABSENCES 54,888 59,455 62,944 62,982 0.06%72 - BENEFITS Total 980,088 992,400 1,077,908 1,033,309 -4.14% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 16,331 13,080 18,621 18,621 0.00%74 - OTHER PAYS Total 16,331 13,080 18,621 18,621 0.00% 90 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 260,132 237,660 290,000 290,000 0.00%81 - CONTRACT SERVICES Total 260,132 237,660 290,000 290,000 0.00% 84 - SUPPLIES & MATERIALS 841064 - CDD BOARDS & COMMITTEES 12,336 14,917 14,280 14,280 0.00% 84 - SUPPLIES & MATERIALS Total 12,336 14,917 14,280 14,280 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 72,111 71,801 47,000 47,000 0.00% 871040 - OC RECORDING EXPENSE 216 233 600 600 0.00%87 - GENERAL EXPENSES Total 72,327 72,034 47,600 47,600 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 150,586 167,864 187,187 189,306 1.13%881005 - IT ISF REPLACEMENT CHARGE 78,234 78,234 49,249 52,180 5.95% 881010 - WORKERS' COMP ISF MISC 10,787 11,937 15,260 16,772 9.91% 881012 - GENERAL LIABILITY INSURANCE 54,738 64,112 43,536 52,710 21.07%881013 - UNINSURED CLAIMS CHARGE 45,675 43,449 19,955 26,306 31.83% 881014 - ANNUAL OPEB CHARGE 78,330 90,046 85,303 7,547 -91.15%88 - INTERNAL SVC CHARGE Total 418,349 455,642 400,490 344,820 -13.90% 01050501 - PLANNING Total 3,237,582 3,299,624 3,682,667 3,587,594 -2.58% 01050503 - CODE ENFORCEMENT70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 353,663 417,188 619,295 729,611 17.81%711003 - SALARIES PART TIME 21,254 27,773 72,401 - -100.00% 70 - REGULAR SALARIES Total 374,917 444,961 691,696 729,611 5.48% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 476 1,081 100 973 872.71% 712004 - CERTIFICATION PAY 4,851 5,068 5,040 6,600 30.95% 712006 - BILINGUAL PAY 2,913 3,847 3,600 7,200 100.00%71 - SPECIAL PAYS Total 8,240 9,996 8,740 14,773 69.02% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 82,403 92,291 135,504 158,172 16.73%722001 - PENSION EE NORMAL COST MISC 34,901 41,417 60,841 63,839 4.93% 723002 - PENSION ER NORMAL COST MISC 31,056 42,830 67,730 69,455 2.55%723004 - RETIREMENT PART TIME/TEMP 2 - 1,741 - -100.00% 724001 - PENSION EE CONTRIB MISC (46,384) (52,870) (81,017) (91,068) 12.41% 725001 - PENSION UAL REQUIRED MISC 78,985 72,417 95,469 163,255 71.00%725003 - PENSION UAL DISCRETIONARY MISC 41,092 46,739 25,862 31,104 20.27% 727003 - CELL PHONE STIPEND 3,762 4,189 6,300 6,300 0.00% 727004 - RHS $2.50 CONTRIBUTION 9,404 5,133 4,392 5,752 30.97%727012 - LIFE INSURANCE 385 437 420 735 75.00% 727013 - EMP ASSISTANCE PROGRAM 72 82 80 140 75.00%727016 - MEDICARE FRINGES 6,475 7,517 11,028 10,871 -1.42% 727019 - SURVIVOR BENEFIT 100 439 - - 727020 - DEFERRED COMP CITY CONTRIB 2,160 1,559 1,440 2,520 75.00% 728003 - COMPENSATED ABSENCES 10,626 13,912 21,675 25,536 17.81%72 - BENEFITS Total 255,041 276,091 351,465 446,611 27.07% 91 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 39,478 44,811 9,941 31,609 217.95% 74 - OTHER PAYS Total 39,478 44,811 9,941 31,609 217.95% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 41,405 79,166 69,744 69,744 0.00%81 - CONTRACT SERVICES Total 41,405 79,166 69,744 69,744 0.00% 84 - SUPPLIES & MATERIALS 841002 - VOLUNTEER PROGRAMS 181 - 500 500 0.00%84 - SUPPLIES & MATERIALS Total 181 - 500 500 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 16,500 20,056 21,249 12,929 -39.15% 881003 - VEHICLE REPLACE ISF 13,102 12,410 13,269 53,856 305.87%881004 - IT ISF OPERATING CHARGE 36,679 40,832 57,436 85,293 48.50% 881005 - IT ISF REPLACEMENT CHARGE 18,806 18,806 14,996 23,414 56.13% 881010 - WORKERS' COMP ISF MISC 2,592 3,624 4,637 7,503 61.80%881012 - GENERAL LIABILITY INSURANCE 20,853 22,046 20,343 29,557 45.29% 881013 - UNINSURED CLAIMS CHARGE 10,246 9,305 5,117 9,532 86.28%881014 - ANNUAL OPEB CHARGE 15,808 20,871 20,753 3,060 -85.26% 881015 - OTHER INSURANCE ISF RATES 748 748 - - 88 - INTERNAL SVC CHARGE Total 135,334 148,698 157,800 225,145 42.68% 01050503 - CODE ENFORCEMENT Total 854,597 1,003,722 1,289,886 1,517,992 17.68% 01050504 - BUILDING 86 - TRAVEL & TRAINING 861008 - CASP CERTIFICATION & TRAINING - - 20,000 - -100.00%86 - TRAVEL & TRAINING Total - - 20,000 - -100.00% 01050504 - BUILDING Total - - 20,000 - -100.00% 01050505 - REAL PROPERTY GEN FUND70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 137,470 211,148 235,606 340,044 44.33% 711003 - SALARIES PART TIME 76,890 72,096 87,980 89,609 1.85%70 - REGULAR SALARIES Total 214,361 283,244 323,586 429,653 32.78% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,562 34,601 45,168 67,788 50.08%722001 - PENSION EE NORMAL COST MISC 20,078 25,452 28,681 36,865 28.53% 723002 - PENSION ER NORMAL COST MISC 17,273 26,837 30,373 40,172 32.26% 723004 - RETIREMENT PART TIME/TEMP - - 2,383 - -100.00%724001 - PENSION EE CONTRIB MISC (26,262) (32,573) (37,212) (52,626) 41.42% 725001 - PENSION UAL REQUIRED MISC 45,627 41,833 51,410 52,983 3.06%725003 - PENSION UAL DISCRETIONARY MISC 23,738 27,000 13,927 10,095 -27.52% 727003 - CELL PHONE STIPEND 541 543 540 540 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,564 1,629 2,616 3,701 41.46% 727012 - LIFE INSURANCE 105 195 210 420 100.00% 727013 - EMP ASSISTANCE PROGRAM 20 37 40 80 100.00%727016 - MEDICARE FRINGES 3,039 3,976 4,700 6,238 32.72% 727019 - SURVIVOR BENEFIT 100 188 - - 92 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 728003 - COMPENSATED ABSENCES 4,780 8,799 8,246 11,902 44.33% 72 - BENEFITS Total 113,167 138,517 151,082 178,156 17.92% 81 - CONTRACT SERVICES 811001 - PROPERTY MANAGEMENT - - 1,000 1,000 0.00% 811002 - LEASING EXPENSES 1,313 658 3,000 3,000 0.00%811003 - TITLE SEARCH FEES 1,000 2,500 2,500 2,500 0.00% 811008 - SERVICES PROFESSIONAL 10,150 45,187 25,550 25,550 0.00% 811017 - SERVICES CONTRACT - 1,808 1,500 1,500 0.00%811055 - AFFORDABLE HOUSING ACTIVITIES - - 6,000 6,000 0.00% 81 - CONTRACT SERVICES Total 12,463 50,152 39,550 39,550 0.00% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 2,919 994 2,404 2,404 0.00%831004 - UTILITIES ELECTRICITY 9,995 9,718 13,133 13,133 0.00% 831005 - UTILITIES WATER - - 956 - -100.00%83 - UTILITIES Total 12,914 10,712 16,493 15,537 -5.80% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING - - 5,000 5,000 0.00% 851066 - SEWER USE FEE/PROP TAX 7,448 7,029 8,240 8,240 0.00%851072 - SEWER FEES: FIXED + USE - - 80 80 0.00% 85 - MAINTENANCE & REPAIR Total 7,448 7,029 13,320 13,320 0.00% 87 - GENERAL EXPENSES871004 - PUBLICATIONS & DUES NOC 5,028 7,151 4,000 4,000 0.00% 871075 - 1201 DOVE STREET PROP MGR EXPN 213,411 1,103,426 1,650,000 1,650,000 0.00% 87 - GENERAL EXPENSES Total 218,439 1,110,578 1,654,000 1,654,000 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 17,454 19,392 33,518 45,986 37.20% 881005 - IT ISF REPLACEMENT CHARGE 8,776 8,776 8,682 12,543 44.47% 881010 - WORKERS' COMP ISF MISC 1,210 1,339 2,689 2,953 9.82%881012 - GENERAL LIABILITY INSURANCE 6,248 7,284 7,376 8,538 15.76% 881013 - UNINSURED CLAIMS CHARGE 5,213 4,936 3,381 4,261 26.04% 881014 - ANNUAL OPEB CHARGE 7,112 7,794 11,176 1,426 -87.24%88 - INTERNAL SVC CHARGE Total 46,013 49,522 66,822 75,708 13.30% 90 - CAPITAL EXPENDITURES 911040 - STRUCTURES & IMPROVEMENTS 5,029 197,141 - - 90 - CAPITAL EXPENDITURES Total 5,029 197,141 - - 01050505 - REAL PROPERTY GEN FUND Total 629,832 1,846,893 2,264,852 2,405,924 6.23% 10050505 - REAL PROPERTY TIDELANDS81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 7,500 1,692 - - 811017 - SERVICES CONTRACT - 2,400 - - 81 - CONTRACT SERVICES Total 7,500 4,092 - - 83 - UTILITIES 831002 - UTILITIES TELEPHONE - - 550 550 0.00% 831004 - UTILITIES ELECTRICITY - - 1,530 - -100.00%83 - UTILITIES Total - - 2,080 550 -73.56% 93 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 851066 - SEWER USE FEE/PROP TAX - - 200 200 0.00% 85 - MAINTENANCE & REPAIR Total - - 200 200 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS - 542 - - 87 - GENERAL EXPENSES Total - 542 - - 10050505 - REAL PROPERTY TIDELANDS Total 7,500 4,634 2,280 750 -67.11% 12050502 - CDBG82 - GRANT OPERATING 821004 - GRANT EXPENSES 532,127 157,510 48,495 48,495 0.00% 82 - GRANT OPERATING Total 532,127 157,510 48,495 48,495 0.00% 87 - GENERAL EXPENSES871034 - ADMINISTRATIVE 62,855 71,995 65,195 65,195 0.00%871035 - FAIR HOUSING 12,000 12,000 12,000 12,000 0.00% 871036 - SOCIAL SERVICE PROVIDERS 60,765 58,364 57,896 57,896 0.00% 87 - GENERAL EXPENSES Total 135,620 142,359 135,091 135,091 0.00% 12050502 - CDBG Total 667,747 299,869 183,586 183,586 0.00% 1805042 - CASP TRAINING86 - TRAVEL & TRAINING861008 - CASP CERTIFICATION & TRAINING 1,746 - - 20,000 86 - TRAVEL & TRAINING Total 1,746 - - 20,000 1805042 - CASP TRAINING Total 1,746 - - 20,000 Grand Total 14,692,962 15,759,028 17,419,233 17,594,817 1.01% 94 The Department’s primary purpose is to act as the chief financial steward over all public resources and to provide a wide variety of financial, technical, and support functions generally encompassed by treasury, accounting, budgeting, long-term financial planning, auditing, and revenue administration. Prudent financial services are critical to the City’s financial stability, and the City’s ability to consistently deliver the highest quality of municipal services our residents have grown to expect and deserve. Financial reporting is critical to the financial credibility of the City and intelligent decision making. The City places a high value on transparency in all matters concerning the City’s financial position and cost of operations. To this end, Finance shall provide clarity and full disclosure in all financial documents, including, but not limited to, the City’s budget, Annual Comprehensive Financial Reports, and compliance filings. We will go beyond the minimum reporting requirements established by professional standards organizations, including applying to professional certificate achievement programs and completing voluntary event disclosure filings. We will provide accurate, reliable, and timely financial information to the entire organization and members of the public. The Finance Department is committed to supporting the Council’s Fiscal Sustainability Plan by maintaining appropriate cash reserves, ensuring that Newport Beach continues to receive the highest possible rating from credit agencies, and accurately reporting and forecasting revenue and expenditure performance on a quarterly basis and appropriately calculating fair and defensible cost recovery targets. F I N A N C E MISSION STATEMENT The Finance Department is dedicated to the responsible management of publicly entrusted resources and to delivering exceptional financial planning, control, accounting, reporting, analysis, and revenue administration. We strive to build and maintain trust with our community and City Council. We welcome input and continuously work to provide outstanding service to the departments we support and the community we serve. OVERVIEW 95 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Moody’s and Fitch reaffirmed the City’s AAA credit rating (the highest possible rating) in 2024, which was based, in part, on the well-controlled expenditure framework coupled with a very solid level of budget management. •Provided the Finance Committee and City Council with timely quarterly budget updates. •Effectively managed the City’s investment portfolio with a continued goal of maximizing investment returns while safeguarding principal and remaining sufficiently liquid to meet future expenditures. •Implemented Governmental Accounting Standards Board Statement (GASB) No. 101, Compensated Absences. •Finalized the City’s Annual Comprehensive Financial Report (ACFR) in a timely manner for the most recent fiscal year, which reflected an “unmodified” or clean opinion that the City’s financial statements were presented fairly and were free of findings. •Received the Government Finance Officers Association’s “Certificate of Achievement for Excellence in Financial Reporting” for the most recent fiscal year, which is the highest form of recognition in governmental accounting and financial reporting. •Received the Government Finance Officers Association’s “Distinguished Budget Presentation Award”, which is the highest form of recognition in governmental budgeting. Additionally, the City’s budget received special recognition in Budget Process which occurs when the highest possible score is received in a particular category. Budget Highlights •Reclass of Management Analyst to Senior Management Analyst •Conversion of Buyer to Senior Buyer •Additional 0.10 FTE to Part Time Senior Fiscal Clerk Departmental Goals/Objectives for Upcoming Fiscal Year 25-26 •Continue to develop and implement a budget that confirms to guidelines established by the Government Finance Officers Association for the “Distinguished Budget Presentation Award Program”, which must excel as a policy document, financial plan, operations guide, and communication tool. •Effectively manage the City’s investment portfolio with a continued goal of maximizing investment returns while safeguarding principal and remaining sufficiently liquid to meet future expenditures. •Provide the Finance Committee and City Council with timely quarterly budget updates. •Conduct fee study assessments for Community Development, Police and Fire. •Conduct Citywide Full Cost Plan (including Harbor Tidelands). •Maintain the City’s AAA credit rating by continuing to maintain a well-controlled expenditure framework. •Continue to implement the City’s pension paydown strategy with the goal of eliminating the City’s pension liability in 2032. 96 Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Long-term bond rating issued by Fitch Ratings AAA AAA AAA AAA Rate of return on pooled investments compared to the benchmark index City Return: 4.70% Benchmark: 4.54% City Return: 3.75% Benchmark: 3.50% City Return: 3.25% Benchmark: 3.00% Benchmark or higher Average wait time on telephone calls made to the revenue division 2 minutes and 46 seconds 2 minutes and 31 seconds 2 minutes and 20 seconds 2 minutes New vendors registered in the city’s vendor registration and bid management system 1,696 new vendors 1,300 new vendors -23.35% 1,600 new vendors 23.08% +3.00-5.00%from prior year Average turnaround time from requisitions to purchase orders 1-4 days 1-3 days 1-2 days Maintain 1-3 days Obtained an unmodified (“clean”) audit opinion on the city’s financial statements within six months of year-end Unmodified (“clean”) audit opinion issued on 12/30/24 Unmodified (“clean”) audit opinion issued Unmodified (“clean”) audit opinion issued Unmodified (“clean”) audit opinion issued % of Continuing Disclosures filed in a timely manner (270 days) 100% 100% 100% 100% 97 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 FY 24 FY 25 FY 26 Full-Time 34.00 35.00 35.00 Part-Time (FTE)3.05 2.35 2.45 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ACCOUNTANT 1.00 1.00 115,335 - 37,143 152,478 ACCOUNTANT, SENIOR 1.00 1.00 132,614 - 38,152 170,766 ACCOUNTANT, SENIOR 1.00 1.00 124,953 - 37,802 162,755 BUDGET ANALYST 1.00 1.00 133,082 - 36,868 169,950 BUDGET ANALYST 1.00 1.00 104,959 - 33,878 138,837 BUDGET ANALYST, SENIOR 1.00 1.00 106,512 - 34,043 140,555 BUYER 1.00 1.00 103,798 1,800 35,863 141,461 BUYER 1.00 0.00 - - - - BUYER, SENIOR 1.00 1.00 121,488 - 35,995 157,483 BUYER, SENIOR 0.00 1.00 114,140 - 35,214 149,354 DEPARTMENT ASSISTANT 1.00 1.00 67,864 - 29,935 97,799 DEPUTY FINANCE DIRECTOR 1.00 1.00 206,880 960 44,726 252,567 FINANCE DIRECTOR/CITY TREASURER 1.00 1.00 299,286 5,760 60,604 365,650 FINANCE MANAGER 1.00 1.00 192,587 - 44,735 237,322 FINANCE MANAGER 1.00 1.00 186,617 - 42,558 229,176 FINANCE MANAGER 1.00 1.00 171,877 - 40,992 212,868 FISCAL CLERK 1.00 1.00 72,351 - 30,412 102,763 FISCAL CLERK, SENIOR 1.00 1.00 87,193 - 35,040 122,232 FISCAL CLERK, SENIOR 1.00 1.00 67,523 1,800 30,387 99,710 FISCAL CLERK, SENIOR 1.00 1.00 87,274 1,800 34,563 123,637 FISCAL CLERK, SENIOR 1.00 1.00 63,089 - 29,427 92,516 FISCAL CLERK, SENIOR 1.00 1.00 74,974 - 31,051 106,025 FISCAL CLERK, SENIOR 1.00 1.00 82,395 - 31,480 113,874 FISCAL CLERK, SENIOR 1.00 1.00 61,600 - 29,269 90,870 FISCAL CLERK, SENIOR 0.50 0.50 31,037 - 14,660 45,697 FISCAL SPECIALIST 1.00 1.00 100,188 - 35,403 135,591 FISCAL SPECIALIST 1.00 1.00 96,335 - 34,733 131,068 FISCAL SPECIALIST 1.00 1.00 101,436 - 33,504 134,940 FISCAL SPECIALIST 1.00 1.00 100,186 - 36,395 136,581 FISCAL SPECIALIST 1.00 1.00 87,460 - 32,378 119,838 FISCAL SPECIALIST 1.00 1.00 101,152 - 35,583 136,735 MANAGEMENT ANALYST 1.00 0.00 - - - - MANAGEMENT ANALYST 1.00 1.00 120,740 - 35,556 156,295 MANAGEMENT ANALYST, ASSISTANT 1.00 1.00 96,181 - 32,945 129,126 MANAGEMENT ANALYST, ASSISTANT 1.00 1.00 107,354 - 34,133 141,486 MANAGEMENT ANALYST, SENIOR 0.00 1.00 120,558 960 37,274 158,792 MANAGEMENT FELLOW 0.50 0.50 29,178 - 14,462 43,640 PURCHASING AND CONTRACTS ADMINISTRATOR 1.00 1.00 147,405 - 38,390 185,795 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay FISCAL CLERK, SENIOR 1.65 1.75 144,968 - 18,261 163,230 FISCAL SPECIALIST 0.70 0.70 59,127 - 4,341 63,467 4,221,698 13,080 1,278,154 5,512,932 FINANCE PERSONNEL 98 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01030005 - FINANCE ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 586,066 612,448 685,147 699,390 2.08% 711003 - SALARIES PART TIME - - 37,156 - -100.00%70 - REGULAR SALARIES Total 586,066 612,448 722,303 699,390 -3.17% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY - 420 1,800 - -100.00%71 - SPECIAL PAYS Total - 420 1,800 - -100.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 53,400 64,453 101,628 101,682 0.05% 722001 - PENSION EE NORMAL COST MISC 39,165 41,221 52,893 53,853 1.81%723002 - PENSION ER NORMAL COST MISC 60,370 57,755 72,146 71,548 -0.83% 724001 - PENSION EE CONTRIB MISC (62,377) (71,021) (78,792) (85,675) 8.74% 725001 - PENSION UAL REQUIRED MISC 153,430 167,344 149,502 156,493 4.68%725003 - PENSION UAL DISCRETIONARY MISC 99,025 87,062 40,499 29,816 -26.38% 727001 - CAR ALLOWANCE 4,827 4,259 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 1,667 2,039 1,920 1,920 0.00%727004 - RHS $2.50 CONTRIBUTION - 392 1,646 - -100.00% 727012 - LIFE INSURANCE 437 451 525 473 -10.00% 727013 - EMP ASSISTANCE PROGRAM 82 84 100 90 -10.00% 727016 - MEDICARE FRINGES 8,480 9,020 10,032 10,239 2.06% 727017 - PARS DC 401A 5,406 4,374 5,644 5,986 6.05%727019 - SURVIVOR BENEFIT 188 33 - - 727020 - DEFERRED COMP CITY CONTRIB - - 5,360 - -100.00% 728003 - COMPENSATED ABSENCES 22,662 25,691 23,980 24,479 2.08%72 - BENEFITS Total 386,761 393,156 391,884 375,701 -4.13% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 70 1,083 600 600 0.00%715005 - SALARY & BENEFIT SAVINGS - - - - 74 - OTHER PAYS Total 70 1,083 600 600 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 2,201 - 1,200 1,200 0.00% 811008 - SERVICES PROFESSIONAL 65,862 216,294 211,500 211,970 0.22% 811027 - SERVICES CITY PRINT CONTRACT 2,686 5,176 3,000 3,000 0.00%81 - CONTRACT SERVICES Total 70,749 221,469 215,700 216,170 0.22% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 18,208 15,124 10,454 10,454 0.00%841046 - SPECIAL DEPT EXPENSE NOC 2,798 1,156 2,578 2,578 0.00% 84 - SUPPLIES & MATERIALS Total 21,006 16,281 13,032 13,032 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 317 364 566 566 0.00% 851010 - MAINT & REPAIR EQUIPMENT - 4,382 3,564 3,564 0.00% 851013 - PRINTER MAINT/SUPPLIES 766 - 1,000 1,000 0.00%851037 - MAINT & REPAIR NOC 955 - 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR Total 2,037 4,747 10,130 10,130 0.00% 86 - TRAVEL & TRAINING FINANCE SUMMARY BY ACCOUNT DETAIL 99 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 861001 - TRAVEL & MEETINGS NOC 1,551 4,998 5,500 5,500 0.00% 861003 - TRAINING 3,499 2,796 3,500 3,500 0.00%86 - TRAVEL & TRAINING Total 5,050 7,794 9,000 9,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 589 2,976 1,500 1,500 0.00% 871004 - PUBLICATIONS & DUES NOC 5,920 904 2,750 2,750 0.00%871006 - UNIFORM EXPENSE - 201 200 200 0.00% 871017 - SOFTWARE LICENSE RENEWAL - - 750 750 0.00%87 - GENERAL EXPENSES Total 6,509 4,081 5,200 5,200 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,862 4,000 5,151 1,683 -67.33% 881003 - VEHICLE REPLACE ISF 2,773 3,263 2,773 2,461 -11.25%881004 - IT ISF OPERATING CHARGE 62,889 55,749 52,854 54,664 3.42% 881005 - IT ISF REPLACEMENT CHARGE 13,922 13,922 6,262 6,191 -1.13% 881010 - WORKERS' COMP ISF MISC 4,850 4,273 5,181 5,245 1.23%881012 - GENERAL LIABILITY INSURANCE 23,064 13,731 25,562 26,982 5.56% 881013 - UNINSURED CLAIMS CHARGE 1,380 1,445 353 320 -9.27% 881014 - ANNUAL OPEB CHARGE 41,870 38,221 32,499 2,933 -90.97%881015 - OTHER INSURANCE ISF RATES 63 63 - - 88 - INTERNAL SVC CHARGE Total 155,673 134,667 130,635 100,480 -23.08% 90 - CAPITAL EXPENDITURES911004 - COMPUTER EQUIPMENT 839 - 3,500 3,500 0.00% 911027 - SOFTWARE LICENSE NEW - - 1,000 1,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES - - 500 500 0.00%90 - CAPITAL EXPENDITURES Total 839 - 5,000 5,000 0.00% 01030005 - FINANCE ADMIN Total 1,234,761 1,396,147 1,505,285 1,434,704 -4.69% 01030301 - BUDGET 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 470,904 405,606 516,194 531,170 2.90% 70 - REGULAR SALARIES Total 470,904 405,606 516,194 531,170 2.90% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY - - 540 - -100.00% 71 - SPECIAL PAYS Total - - 540 - -100.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 59,614 63,989 90,336 90,384 0.05%722001 - PENSION EE NORMAL COST MISC 34,900 26,783 39,850 40,900 2.63% 723002 - PENSION ER NORMAL COST MISC 50,268 38,732 54,355 54,339 -0.03% 724001 - PENSION EE CONTRIB MISC (53,819) (48,924) (59,362) (65,068) 9.61%725001 - PENSION UAL REQUIRED MISC 135,390 147,668 112,636 118,853 5.52% 725003 - PENSION UAL DISCRETIONARY MISC 87,382 76,825 30,512 22,644 -25.79% 727003 - CELL PHONE STIPEND 1,446 1,928 960 - -100.00%727004 - RHS $2.50 CONTRIBUTION 930 8,748 1,830 - -100.00% 727012 - LIFE INSURANCE 443 427 420 420 0.00%727013 - EMP ASSISTANCE PROGRAM 83 80 80 80 0.00% 727016 - MEDICARE FRINGES 6,821 6,079 7,499 7,702 2.71% 727019 - SURVIVOR BENEFIT 251 100 - - 100 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 727020 - DEFERRED COMP CITY CONTRIB 11 - - - 728003 - COMPENSATED ABSENCES 19,704 22,670 18,067 18,591 2.90%72 - BENEFITS Total 343,424 345,105 297,183 288,844 -2.81% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 4,138 14,650 10,439 - -100.00%74 - OTHER PAYS Total 4,138 14,650 10,439 - -100.00% 81 - CONTRACT SERVICES 811027 - SERVICES CITY PRINT CONTRACT 6,019 9,062 5,800 5,800 0.00%81 - CONTRACT SERVICES Total 6,019 9,062 5,800 5,800 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC - 25 474 474 0.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS 310 - - - 841015 - SPECIAL DEPT SUPPLIES NOC - 108 375 375 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 2,456 1,644 3,125 3,125 0.00%84 - SUPPLIES & MATERIALS Total 2,767 1,777 3,974 3,974 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - - 128 128 0.00%85 - MAINTENANCE & REPAIR Total - - 128 128 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 925 3,277 3,750 3,750 0.00% 861003 - TRAINING 8,938 4,952 5,000 5,000 0.00%86 - TRAVEL & TRAINING Total 9,863 8,228 8,750 8,750 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 425 580 - - 871003 - POSTAGE/FREIGHT/EXPRESS NOC - 5,460 2,737 2,737 0.00% 871004 - PUBLICATIONS & DUES NOC 1,889 450 600 600 0.00% 871006 - UNIFORM EXPENSE - - 202 202 0.00%871017 - SOFTWARE LICENSE RENEWAL 344 - 1,500 1,500 0.00% 87 - GENERAL EXPENSES Total 2,658 6,490 5,039 5,039 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 1,823 1,500 1,932 2,816 45.75% 881003 - VEHICLE REPLACE ISF 5,458 6,024 3,825 3,088 -19.25% 881004 - IT ISF OPERATING CHARGE 80,683 69,933 47,052 48,660 3.42%881005 - IT ISF REPLACEMENT CHARGE 10,709 10,709 5,567 5,503 -1.14% 881010 - WORKERS' COMP ISF MISC 3,615 10,298 4,371 4,590 4.99%881012 - GENERAL LIABILITY INSURANCE 20,057 21,146 16,463 20,605 25.16% 881013 - UNINSURED CLAIMS CHARGE 1,183 2,370 215 236 10.00% 881014 - ANNUAL OPEB CHARGE 22,574 31,286 24,485 2,228 -90.90%881015 - OTHER INSURANCE ISF RATES 63 63 - - 88 - INTERNAL SVC CHARGE Total 146,166 153,328 103,909 87,726 -15.57% 01030301 - BUDGET Total 985,937 944,246 951,956 931,432 -2.16% 01030302 - ACCOUNTING70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 750,252 602,988 898,936 948,670 5.53% 101 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 711003 - SALARIES PART TIME - 8,247 - - 70 - REGULAR SALARIES Total 750,252 611,234 898,936 948,670 5.53% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 131,074 113,668 180,672 180,768 0.05% 722001 - PENSION EE NORMAL COST MISC 62,109 47,559 74,132 80,499 8.59%723002 - PENSION ER NORMAL COST MISC 76,018 55,035 90,303 89,597 -0.78% 724001 - PENSION EE CONTRIB MISC (87,124) (75,235) (103,617) (116,212) 12.16% 725001 - PENSION UAL REQUIRED MISC 138,294 150,836 194,733 212,271 9.01%725003 - PENSION UAL DISCRETIONARY MISC 89,257 78,474 52,752 40,443 -23.33% 727003 - CELL PHONE STIPEND 485 - 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 7,992 13,800 7,450 9,512 27.68% 727012 - LIFE INSURANCE 780 641 840 840 0.00% 727013 - EMP ASSISTANCE PROGRAM 146 120 160 160 0.00%727016 - MEDICARE FRINGES 11,607 9,715 13,079 13,770 5.28% 727019 - SURVIVOR BENEFIT 501 134 - - 727020 - DEFERRED COMP CITY CONTRIB 1,713 2,665 1,800 1,800 0.00%728003 - COMPENSATED ABSENCES 24,762 23,157 31,463 33,203 5.53% 72 - BENEFITS Total 457,616 420,568 544,727 547,611 0.53% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 22,978 21,398 12,437 32,217 159.03% 74 - OTHER PAYS Total 22,978 21,398 12,437 32,217 159.03% 81 - CONTRACT SERVICES811006 - SERVICES ACCOUNTING 35,558 65,810 42,000 42,000 0.00% 811007 - SERVICES AUDIT 60,470 61,420 55,000 56,284 2.33% 811008 - SERVICES PROFESSIONAL - - 1,000 1,000 0.00%811027 - SERVICES CITY PRINT CONTRACT 2,198 2,021 2,000 2,000 0.00% 81 - CONTRACT SERVICES Total 98,226 129,252 100,000 101,284 1.28% 84 - SUPPLIES & MATERIALS 841012 - SUPPLIES CHECKS/INVOICES/FORMS 3,205 3,875 5,382 5,382 0.00%84 - SUPPLIES & MATERIALS Total 3,205 3,875 5,382 5,382 0.00% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 19 - 3,750 3,750 0.00% 861003 - TRAINING 680 160 3,000 3,000 0.00%86 - TRAVEL & TRAINING Total 699 160 6,750 6,750 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 8,014 2,859 5,000 5,000 0.00% 871004 - PUBLICATIONS & DUES NOC 3,420 2,955 3,000 3,000 0.00% 871017 - SOFTWARE LICENSE RENEWAL 2,010 1,755 2,000 2,000 0.00%87 - GENERAL EXPENSES Total 13,445 7,569 10,000 10,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 75,521 67,038 97,639 100,873 3.31%881005 - IT ISF REPLACEMENT CHARGE 14,993 14,993 11,133 11,007 -1.13% 881010 - WORKERS' COMP ISF MISC 5,931 4,121 8,489 9,096 7.14% 881012 - GENERAL LIABILITY INSURANCE 19,290 9,506 21,279 31,778 49.34%881013 - UNINSURED CLAIMS CHARGE 1,269 1,186 323 418 29.37% 881014 - ANNUAL OPEB CHARGE 37,882 34,450 42,331 3,979 -90.60% 102 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE Total 154,884 131,294 181,194 157,150 -13.27% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 1,010 800 800 800 0.00%90 - CAPITAL EXPENDITURES Total 1,010 800 800 800 0.00% 01030302 - ACCOUNTING Total 1,502,315 1,326,149 1,760,226 1,809,863 2.82% 01030304 - PURCHASING 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 479,063 417,786 550,451 574,024 4.28% 711003 - SALARIES PART TIME - - 60,520 - -100.00%70 - REGULAR SALARIES Total 479,063 417,786 610,971 574,024 -6.05% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY - - 540 - -100.00% 712006 - BILINGUAL PAY 1,810 1,385 1,800 1,800 0.00%71 - SPECIAL PAYS Total 1,810 1,385 2,340 1,800 -23.08% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 82,880 64,744 112,920 112,980 0.05% 722001 - PENSION EE NORMAL COST MISC 44,363 38,298 50,063 51,944 3.76%723002 - PENSION ER NORMAL COST MISC 44,593 34,260 50,723 51,301 1.14% 723004 - RETIREMENT PART TIME/TEMP - - 2,794 - -100.00%724001 - PENSION EE CONTRIB MISC (55,301) (51,515) (63,509) (70,538) 11.07% 725001 - PENSION UAL REQUIRED MISC 97,229 106,046 120,111 128,441 6.94% 725003 - PENSION UAL DISCRETIONARY MISC 62,752 55,171 32,537 24,471 -24.79%727003 - CELL PHONE STIPEND - 886 960 - -100.00% 727004 - RHS $2.50 CONTRIBUTION 4,314 3,782 3,786 3,890 2.75%727012 - LIFE INSURANCE 505 455 525 525 0.00% 727013 - EMP ASSISTANCE PROGRAM 95 85 100 100 0.00% 727016 - MEDICARE FRINGES 6,862 6,230 8,008 8,349 4.27%727019 - SURVIVOR BENEFIT 313 100 - - 727020 - DEFERRED COMP CITY CONTRIB 1,799 2,220 1,860 1,860 0.00% 728003 - COMPENSATED ABSENCES 17,897 16,280 19,266 20,091 4.28%72 - BENEFITS Total 308,300 277,045 340,144 333,415 -1.98% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 4,928 10,651 9,000 9,000 0.00%74 - OTHER PAYS Total 4,928 10,651 9,000 9,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - 45,080 - - 81 - CONTRACT SERVICES Total - 45,080 - - 84 - SUPPLIES & MATERIALS841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 250 250 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 995 1,408 1,945 1,945 0.00%841046 - SPECIAL DEPT EXPENSE NOC - 495 550 550 0.00% 841067 - COUNTER SALES WHSE STCK 348 - 3,500 3,500 0.00%84 - SUPPLIES & MATERIALS Total 1,343 1,903 6,245 6,245 0.00% 86 - TRAVEL & TRAINING 103 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 861001 - TRAVEL & MEETINGS NOC - - 3,000 3,000 0.00% 861003 - TRAINING 7,545 5,316 1,600 1,600 0.00%86 - TRAVEL & TRAINING Total 7,545 5,316 4,600 4,600 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 280 270 1,380 1,380 0.00% 871004 - PUBLICATIONS & DUES NOC - - 400 400 0.00%87 - GENERAL EXPENSES Total 280 270 1,780 1,780 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 51,989 45,930 58,657 60,667 3.43%881005 - IT ISF REPLACEMENT CHARGE 10,709 10,709 6,958 6,879 -1.13% 881010 - WORKERS' COMP ISF MISC 4,271 - 5,417 5,707 5.36% 881012 - GENERAL LIABILITY INSURANCE 14,845 - 16,402 21,004 28.06%881013 - UNINSURED CLAIMS CHARGE 977 - 249 276 10.94% 881014 - ANNUAL OPEB CHARGE 26,850 20,340 26,110 2,407 -90.78%88 - INTERNAL SVC CHARGE Total 109,640 76,979 113,792 96,942 -14.81% 01030304 - PURCHASING Total 912,908 836,416 1,088,872 1,027,805 -5.61% 0103031 - REVENUE SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 957,315 985,378 1,230,174 1,264,349 2.78%711003 - SALARIES PART TIME 147,184 117,186 243,962 204,095 -16.34% 70 - REGULAR SALARIES Total 1,104,499 1,102,563 1,474,136 1,468,444 -0.39% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY - - 1,020 - -100.00% 712006 - BILINGUAL PAY 3,620 2,918 3,600 3,600 0.00% 71 - SPECIAL PAYS Total 3,620 2,918 4,620 3,600 -22.08% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 178,812 211,244 282,300 305,046 8.06% 721002 - CAFETERIA ALLOWANCE PT - - - 7,800 722001 - PENSION EE NORMAL COST MISC 93,622 95,613 125,436 122,707 -2.18%723002 - PENSION ER NORMAL COST MISC 106,704 92,166 144,251 141,231 -2.09% 723004 - RETIREMENT PART TIME/TEMP - - 6,402 - -100.00% 724001 - PENSION EE CONTRIB MISC (123,554) (131,053) (169,940) (180,325) 6.11%725001 - PENSION UAL REQUIRED MISC 258,815 282,285 268,430 282,906 5.39% 725003 - PENSION UAL DISCRETIONARY MISC 167,041 146,861 72,716 53,901 -25.87%727003 - CELL PHONE STIPEND 259 963 960 - -100.00% 727004 - RHS $2.50 CONTRIBUTION 17,515 20,081 8,724 7,182 -17.68% 727012 - LIFE INSURANCE 1,133 1,252 1,365 1,628 19.23%727013 - EMP ASSISTANCE PROGRAM 214 236 260 310 19.23% 727016 - MEDICARE FRINGES 16,496 16,779 21,427 21,345 -0.39% 727019 - SURVIVOR BENEFIT 814 402 - - 727020 - DEFERRED COMP CITY CONTRIB 3,217 7,357 4,320 2,520 -41.67% 728003 - COMPENSATED ABSENCES 40,514 37,939 43,056 44,252 2.78%72 - BENEFITS Total 761,601 782,125 809,707 810,501 0.10% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 4,193 1,284 7,803 7,803 0.00%74 - OTHER PAYS Total 4,193 1,284 7,803 7,803 0.00% 104 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 1,460 1,310 2,500 2,500 0.00%811007 - SERVICES AUDIT - 34,969 16,000 16,000 0.00% 811008 - SERVICES PROFESSIONAL 330,714 276,072 257,307 262,307 1.94%81 - CONTRACT SERVICES Total 332,174 312,351 275,807 280,807 1.81% 83 - UTILITIES 831001 - TELECOMM DATALINES 608 646 800 800 0.00%83 - UTILITIES Total 608 646 800 800 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 369 387 515 515 0.00%85 - MAINTENANCE & REPAIR Total 369 387 515 515 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 834 2,031 5,250 5,250 0.00%861003 - TRAINING 605 1,267 5,250 5,250 0.00% 86 - TRAVEL & TRAINING Total 1,439 3,298 10,500 10,500 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS - - 500 500 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 43,312 35,168 38,030 38,030 0.00% 871004 - PUBLICATIONS & DUES NOC 1,310 1,120 2,490 2,490 0.00% 871006 - UNIFORM EXPENSE 100 - 140 140 0.00%87 - GENERAL EXPENSES Total 44,722 36,288 41,160 41,160 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,862 4,000 5,151 1,683 -67.34%881003 - VEHICLE REPLACE ISF 2,773 3,263 2,773 2,461 -11.26% 881004 - IT ISF OPERATING CHARGE 150,081 132,449 181,089 192,144 6.11%881005 - IT ISF REPLACEMENT CHARGE 31,163 31,163 21,640 21,945 1.41% 881010 - WORKERS' COMP ISF MISC 12,956 11,519 16,481 17,766 7.79% 881012 - GENERAL LIABILITY INSURANCE 38,187 23,309 43,100 52,727 22.34%881013 - UNINSURED CLAIMS CHARGE 2,375 2,640 619 659 6.39% 881014 - ANNUAL OPEB CHARGE 60,780 54,724 58,351 5,303 -90.91%881015 - OTHER INSURANCE ISF RATES 63 63 - - 88 - INTERNAL SVC CHARGE Total 303,240 263,130 329,204 294,687 -10.48% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 2,457 - 3,100 3,100 0.00% 911004 - COMPUTER EQUIPMENT 350 - 2,000 2,000 0.00%90 - CAPITAL EXPENDITURES Total 2,807 - 5,100 5,100 0.00% 0103031 - REVENUE SERVICES Total 2,559,273 2,504,990 2,959,351 2,923,917 -1.20% 0103032 - PARKING LOTS & METERS81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 236,895 216,502 308,200 308,200 0.00% 811030 - PARKING METER CONTRACT 1,630,244 1,425,034 1,480,595 1,787,663 20.74% 81 - CONTRACT SERVICES Total 1,867,139 1,641,536 1,788,795 2,095,863 17.17% 83 - UTILITIES 105 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FINANCE SUMMARY BY ACCOUNT DETAIL 831002 - UTILITIES TELEPHONE 1,027 958 900 1,100 22.24% 831004 - UTILITIES ELECTRICITY 5,902 5,875 7,344 7,344 0.00% 83 - UTILITIES Total 6,929 6,832 8,244 8,444 2.43% 84 - SUPPLIES & MATERIALS841012 - SUPPLIES CHECKS/INVOICES/FORMS 8,381 7,708 7,000 7,000 0.00%84 - SUPPLIES & MATERIALS Total 8,381 7,708 7,000 7,000 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 15,194 20,500 - - 881003 - VEHICLE REPLACE ISF 7,803 11,293 - - 881006 - PARKING EQUIP CONTRIB 400,000 400,000 400,000 400,000 0.00%881012 - GENERAL LIABILITY INSURANCE 10,394 10,717 6,884 7,842 13.92% 881015 - OTHER INSURANCE ISF RATES 935 935 - - 88 - INTERNAL SVC CHARGE Total 434,327 443,446 406,884 407,842 0.24% 0103032 - PARKING LOTS & METERS Total 2,316,775 2,099,521 2,210,923 2,519,149 13.94% Grand Total 9,511,969 9,107,470 10,476,613 10,646,871 1.63% 106 F I R E MISSION STATEMENT Provide all risk services to our community by protecting life, property, and the environment through prevention, training, education, and response. OVERVIEW The Newport Beach Fire Department is an all risk agency providing our residents and visitors with exemplary customer service 24 hours a day, 365 days a year. The City’s topographical features and Mediterranean climate create a challenging and diversified environment influenced by residential, commercial, mercantile, retail, and manufacturing businesses, as well as wildland and ocean interface. In order to serve our community, the department has eight strategically located fire stations, three lifeguard offices on the beach, and 38 lifeguard towers. The Fire Department is divided into five divisions: Administration, Fire Operations, Emergency Medical Services, Fire Prevention and Lifeguard Operations. Our full service department delivers advanced life support provided by paramedic/firefighters, basic life support provided by EMT/firefighters and EMT/lifeguards, fire and building inspections, fire suppression, ocean rescue, underwater search and rescue, Community Emergency Response Team Program, and public education on our beaches and in our schools. 107 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Submission and successful award of grant funding from CAL FIRE for Buck Gully Hazardous Fuel Thinning and Reduction Project •Resurgence of CERT program, including replacement of CERT shed and overhaul of supplies and equipment •Approval and purchase of four 2028 Pierce Fire Engines to be delivered in 2027-28 •Transition to Red Cross certification process for EMR, EMT and related trainings •Purchase and implementation of new Records Management System software •Compilation of cardiac patient save data statistics; NBFD has an average 2-2.5x the national average. Budget Highlights •Additional maintenance funding to supplement preventative maintenance efforts and increased repairs to aging facility components. •Implementation of Buck Gully hazardous fuel reduction grant project Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Re-emphasize department values through revitalization of culture. •Continue the expansion of the CERT program, including Teen CERT and training for designated City employees. •Commemorating 50 years of paramedic service in the City. •Focusing on hiring/promotions for long term succession from recruitment to retirement. •Fire Department Technology Committee coordination/partnership with Police Department on Drone program Department Performance Measures 1 Totals based on preceding calendar year—MetroNet Data 2 Mutual Aid Responses in FY24-25 – including LA Fires Jan 2025 Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Fire Plan Check review turnaround time (avg time for new construction) 99.08% 98.89% 97% 90% of all initial (1st Round) plan check reviews within 15 working days or less Number of medical transports by non-NBFD ambulances (neighboring agencies provide assistance when all units are unavailable)1 4 TBD Under 30 Under 30 Maintain Staffing & Reduce Overtime Within FY Budget Over Budget2 Within FY Budget Within FY Budget 108 3 (US Lifeguarding Association stat is 1 in 18 million beach visits) Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Drowning incidents are below the USLA statistical average3 Yes Yes Yes Drowning incidents do not exceed USLA statistical average Average Response Time - Medical Calls (Dispatch to Arrival) 5.55 min (CY2024) Under 6 min Under 6 min Time below NFPA 1710 Standard (8 min) for Advance Life Saving response to medical aid 109 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 FIRE PERSONNEL FY 24 FY 25 FY 26 Full-Time 151.80 151.80 154.80 Part-Time (FTE)40.96 40.96 38.71 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT TO THE FIRE CHIEF 1.00 1.00 105,361 - 33,921 139,282 ADMINISTRATIVE MANAGER 1.00 1.00 149,954 - 40,177 190,131 ADMINISTRATIVE SERVICES DIVISION CHIEF 0.00 1.00 221,708 31,395 49,444 302,547 ASSISTANT CHIEF, LIFEGUARD OPERATIONS 1.00 1.00 200,098 9,498 41,044 250,640 DEPARTMENT ASSISTANT 1.00 1.00 80,116 - 31,237 111,353 DEPARTMENT ASSISTANT 1.00 1.00 83,094 - 33,092 116,186 DEPUTY FIRE MARSHAL 1.00 1.00 150,016 7,467 41,458 198,941 DEPUTY FIRE MARSHAL 1.00 1.00 118,719 10,591 36,867 166,178 EMS DIVISION CHIEF 1.00 1.00 191,585 960 44,954 237,500 FIRE BATTALION CHIEF 1.00 1.00 206,201 28,142 47,838 282,182 FIRE BATTALION CHIEF 1.00 1.00 185,170 15,803 45,277 246,250 FIRE BATTALION CHIEF 1.00 1.00 206,201 29,342 47,799 283,342 FIRE BATTALION CHIEF, TRAINING 1.00 0.00 - - - - FIRE CAPTAIN 112 HOURS 1.00 1.00 152,447 25,284 41,200 218,932 FIRE CAPTAIN 112 HOURS 1.00 1.00 151,731 23,563 41,486 216,781 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 17,673 40,715 211,164 FIRE CAPTAIN 112 HOURS 1.00 1.00 151,310 18,351 40,596 210,256 FIRE CAPTAIN 112 HOURS 1.00 1.00 131,197 15,097 38,320 184,613 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,565 17,834 40,887 211,287 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,076 19,561 40,703 212,339 FIRE CAPTAIN 112 HOURS 1.00 1.00 151,748 16,897 40,634 209,279 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,447 20,169 41,237 213,853 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 24,962 39,496 217,235 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 18,369 40,805 211,950 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,447 19,842 41,115 213,404 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 11,045 40,176 203,998 FIRE CAPTAIN 112 HOURS 1.00 1.00 151,285 25,036 41,318 217,638 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,447 49,257 42,675 244,378 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,582 20,169 40,807 213,558 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 34,529 39,952 227,257 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,271 17,673 41,190 211,133 FIRE CAPTAIN 112 HOURS 1.00 1.00 151,748 16,200 40,649 208,596 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 22,091 41,005 215,872 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 - 39,477 192,253 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 - 39,607 192,383 FIRE CAPTAIN 112 HOURS 1.00 1.00 151,402 - 39,693 191,094 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 - 39,659 192,435 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 - 39,633 192,409 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 - 39,841 192,617 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 - 39,789 192,565 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,565 - 39,848 192,414 FIRE CAPTAIN 112 HOURS 1.00 1.00 152,776 - 39,425 192,201 FIRE CHIEF 1.00 1.00 298,498 960 63,195 362,653 FIRE CHIEF, ASSISTANT 1.00 1.00 259,316 12,606 48,426 320,347 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 7,492 37,893 175,507 FIRE ENGINEER 112 HOUR 1.00 1.00 129,634 12,731 38,314 180,679 FIRE ENGINEER 112 HOUR 1.00 1.00 129,842 12,462 38,058 180,361 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 10,662 38,012 178,795 FIRE ENGINEER 112 HOUR 1.00 1.00 129,942 21,256 39,295 190,493 FIRE ENGINEER 112 HOUR 1.00 1.00 125,457 - 35,662 161,119 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 15,598 38,824 184,543 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 11,289 38,305 179,716 FIRE ENGINEER 112 HOUR 1.00 1.00 129,942 35,681 39,708 205,331 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 11,801 37,917 179,840 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 6,899 38,121 175,141 FIRE ENGINEER 112 HOUR 1.00 1.00 128,873 8,153 38,103 175,129 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 12,543 38,555 181,220 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 15,598 38,876 184,595 FIRE ENGINEER 112 HOUR 1.00 1.00 126,154 9,525 36,237 171,916 FIRE ENGINEER 112 HOUR 1.00 1.00 117,314 23,983 37,331 178,628 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 12,543 38,529 181,194 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 15,645 38,436 184,203 FIRE ENGINEER 112 HOUR 1.00 1.00 126,154 7,135 36,109 169,398 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 18,747 39,175 188,045 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 20,547 38,986 189,656 110 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay FIRE ENGINEER 112 HOUR 1.00 1.00 129,957 10,035 38,353 178,344 FIRE ENGINEER 112 HOUR 1.00 1.00 128,873 33,124 39,631 201,629 FIRE ENGINEER 112 HOUR 1.00 1.00 129,842 18,747 38,942 187,532 FIRE ENGINEER 112 HOUR 1.00 1.00 129,942 12,543 38,591 181,077 FIRE ENGINEER 112 HOUR 1.00 1.00 129,246 13,798 38,389 181,432 FIRE ENGINEER 112 HOUR 1.00 1.00 130,122 4,144 37,504 171,770 FIRE ENGINEER 112 HOUR 1.00 1.00 129,347 12,543 38,460 180,350 FIRE ENGINEER 112 HOUR 1.00 1.00 129,634 9,407 38,083 177,124 FIRE ENGINEER 112 HOUR 1.00 1.00 129,347 17,493 38,571 185,411 FIRE INSPECTOR, SENIOR 1.00 1.00 128,572 4,175 37,478 170,225 FIRE INSPECTOR, SENIOR 1.00 1.00 102,352 7,339 35,042 144,733 FIRE INSPECTOR, SENIOR 1.00 1.00 136,444 12,797 41,185 190,426 FIRE MARSHAL 0.80 0.80 134,359 - 33,402 167,761 FIRE SERVICES COORDINATOR 1.00 1.00 88,203 2,865 33,406 124,475 FIRE SERVICES COORDINATOR 1.00 1.00 88,742 4,503 33,564 126,809 FIRE STAFF CAPTAIN, EMS/TRAINING 1.00 1.00 162,652 22,918 41,902 227,472 FIRE STAFF CAPTAIN, EMS/TRAINING 1.00 1.00 163,875 27,662 42,448 233,985 FIREFIGHTER 112 HOURS 1.00 1.00 111,640 - 34,434 146,073 FIREFIGHTER 112 HOURS 1.00 1.00 92,375 17,902 33,686 143,963 FIREFIGHTER 112 HOURS 1.00 1.00 92,375 17,902 33,686 143,963 FIREFIGHTER 112 HOURS 1.00 1.00 92,375 17,902 33,686 143,963 FIREFIGHTER 112 HOURS 1.00 1.00 92,375 17,902 33,686 143,963 FIREFIGHTER 112 HOURS 1.00 1.00 115,011 21,765 37,631 174,407 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,241 11,616 39,129 191,987 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 11,616 39,177 192,567 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 12,300 39,578 193,651 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 22,226 39,983 203,982 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,578 15,033 39,760 196,370 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 11,616 39,125 192,515 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 4,100 38,720 184,593 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 14,996 39,333 196,103 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 18,376 39,489 199,639 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 140,991 11,616 39,107 191,715 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 95,679 2,191 33,133 131,002 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 32,079 40,202 214,054 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 15,466 39,878 197,118 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,241 6,150 38,835 186,226 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 8,883 39,211 189,868 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 35,459 40,306 217,538 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 13,416 39,196 194,386 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,578 26,650 40,282 208,509 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 18,846 39,774 200,394 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,593 12,300 39,484 193,377 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 8,200 39,253 189,226 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 140,913 14,830 39,300 195,043 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 14,350 39,324 195,447 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 136,691 - 36,661 173,352 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 10,213 39,231 191,217 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 17,046 39,677 198,497 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 139,229 25,961 40,114 205,304 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 141,773 13,666 39,677 195,117 FIREFIGHTER PARAMEDIC 112 HOUR (BEFORE 1-1-2016)1.00 1.00 100,197 6,516 33,730 140,442 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 127,920 9,465 37,647 175,033 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 127,920 7,091 37,467 172,479 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 113,129 11,248 35,172 159,549 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 108,333 2,536 34,277 145,146 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 105,123 2,415 33,985 141,523 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 119,394 11,945 35,767 167,106 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 95,679 2,191 33,133 131,002 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 100,463 2,300 33,564 136,327 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 98,727 3,456 33,472 135,655 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 114,289 4,001 34,885 153,174 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 114,289 7,769 35,088 157,146 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 100,197 7,416 33,816 141,429 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 113,129 11,248 35,172 159,549 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 105,123 2,415 33,985 141,523 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 100,197 2,300 33,540 136,037 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 100,245 5,556 33,720 139,521 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 105,123 4,831 34,115 144,068 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 100,633 7,416 33,855 141,904 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 95,679 7,063 33,396 136,137 111 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 130,906 - 36,147 167,052 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 100,197 2,300 33,540 136,037 FIREFIGHTER PARAMEDIC 112 HOUR (ON OR AFTER 1-1-201 1.00 1.00 100,197 7,416 33,816 141,429 FISCAL CLERK, SENIOR 1.00 0.00 - - - - FISCAL SPECIALIST 0.00 1.00 93,810 - 36,211 130,021 LIFEGUARD BATTALION CHIEF 1.00 1.00 143,368 6,138 36,628 186,135 LIFEGUARD BATTALION CHIEF 1.00 1.00 159,712 9,605 38,817 208,134 LIFEGUARD CAPTAIN 1.00 1.00 103,072 8,738 31,771 143,582 LIFEGUARD CAPTAIN 1.00 1.00 98,752 4,893 31,161 134,806 LIFEGUARD CAPTAIN 1.00 1.00 113,277 9,642 32,705 155,624 LIFEGUARD CAPTAIN 1.00 1.00 101,054 6,342 31,472 138,868 LIFEGUARD CAPTAIN 1.00 1.00 126,817 4,286 35,276 166,380 LIFEGUARD CAPTAIN 1.00 1.00 98,328 6,743 31,256 136,327 LIFEGUARD CAPTAIN 1.00 1.00 113,728 8,421 32,681 154,830 LIFEGUARD CAPTAIN 1.00 1.00 126,698 12,123 35,662 174,484 LIFEGUARD CAPTAIN, TRAINING 1.00 1.00 136,443 10,351 36,417 183,211 LIFEGUARD OFFICER - F/T 0.00 1.00 91,953 - 46,216 138,169 LIFEGUARD OFFICER - F/T 0.00 1.00 68,595 960 40,309 109,864 LIFEGUARD OFFICER - F/T 0.00 1.00 68,595 960 40,309 109,864 MANAGEMENT ANALYST, ASSISTANT 1.00 1.00 89,757 1,800 33,412 124,969 RECREATION COORDINATOR 1.00 1.00 86,482 - 31,914 118,397 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay LIFEGUARD CADET 0.87 0.87 23,534 - 1,349 24,883 LIFEGUARD I 13.74 13.74 716,835 - 53,701 770,537 LIFEGUARD I JUNIOR GUARD 3.31 3.31 162,775 - 8,589 171,364 LIFEGUARD II 11.50 11.50 729,219 - 53,074 782,293 LIFEGUARD II JUNIOR GUARD 3.94 3.94 235,495 - 12,371 247,866 LIFEGUARD III 1.94 1.94 123,016 - 12,502 135,518 LIFEGUARD III JUNIOR GUARD 1.03 1.03 61,563 - 3,326 64,890 LIFEGUARD OFFICER - P/T 0.75 0.00 - - - - LIFEGUARD OFFICER - P/T 0.75 0.00 - - - - LIFEGUARD OFFICER - P/T 0.75 0.00 - - - - LIFEGUARD TRAINEE 1.38 1.38 35,134 - 1,952 37,086 SUPPORT SERVICES AIDE 1.00 1.00 75,288 - 9,156 84,444 22,699,874 1,807,229 6,077,332 30,584,434 112 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01040005 - FIRE ADMINISTRATION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 453,699 511,004 545,361 567,143 3.99%711002 - SALARIES SAFETY 249,938 267,664 269,107 298,498 10.92% 711003 - SALARIES PART TIME 60,555 46,438 56,697 75,288 32.79%70 - REGULAR SALARIES Total 764,192 825,105 871,165 940,929 8.01% 71 - SPECIAL PAYS712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 2,600 2,573 2,522 2,865 13.60%71 - SPECIAL PAYS Total 4,404 4,383 4,322 4,665 7.94% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 130,354 138,053 149,184 148,662 -0.35% 722001 - PENSION EE NORMAL COST MISC 40,576 46,496 52,876 54,089 2.29%722002 - PENSION EE NORMAL COST SAFETY 23,432 24,091 27,889 30,775 10.35% 723002 - PENSION ER NORMAL COST MISC 41,967 53,085 57,788 60,083 3.97% 723003 - PENSION ER NORMAL COST SAFETY 49,217 60,320 62,050 61,580 -0.76% 723004 - RETIREMENT PART TIME/TEMP 801 73 2,547 1,412 -44.58% 724001 - PENSION EE CONTRIB MISC (57,424)(61,920) (70,992) (75,146) 5.85% 724002 - PENSION EE CONTRIB SAFETY (32,053)(32,303) (38,146) (40,297) 5.64% 725001 - PENSION UAL REQUIRED MISC 124,667 114,302 119,000 126,902 6.64%725002 - PENSION UAL REQUIRED SAFETY 136,675 127,146 138,047 163,454 18.40% 725003 - PENSION UAL DISCRETIONARY MISC 64,859 73,771 32,236 24,178 -25.00%725004 - PENSION UAL DISCRETIONARY SFTY 67,537 77,886 37,396 31,142 -16.72% 727003 - CELL PHONE STIPEND 1,746 965 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 8,678 4,951 4,366 5,460 25.06% 727012 - LIFE INSURANCE 656 673 735 788 7.14%727013 - EMP ASSISTANCE PROGRAM 124 127 140 150 7.14% 727016 - MEDICARE FRINGES 11,723 12,100 12,904 13,725 6.37%727017 - PARS DC 401A 4,999 5,353 5,651 5,970 5.64% 727019 - SURVIVOR BENEFIT 201 501 - - 727020 - DEFERRED COMP CITY CONTRIB 1,700 577 720 7,846 989.74% 728003 - COMPENSATED ABSENCES 26,050 26,899 28,977 30,297 4.56%72 - BENEFITS Total 646,485 673,146 624,330 652,031 4.44% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 1,418 4,513 100 3,025 2925.10% 713003 - OVERTIME PLANNED -1,573 5,952 5,952 0.00%74 - OTHER PAYS Total 1,418 6,085 6,052 8,977 48.33% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 35,176 20,000 17,500 17,500 0.00%811027 - SERVICES CITY PRINT CONTRACT 2,095 1,940 3,000 3,000 0.00%81 - CONTRACT SERVICES Total 37,271 21,940 20,500 20,500 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 2,008 2,733 2,000 2,478 23.88%831002 - UTILITIES TELEPHONE 407 207 1,048 1,048 0.00% 83 - UTILITIES Total 2,415 2,941 3,048 3,526 15.67% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 22,576 11,225 17,000 17,000 0.00%841012 - SUPPLIES CHECKS/INVOICES/FORMS 212 - 250 250 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 4,508 6,906 4,500 4,500 0.00% FIRE SUMMARY BY ACCOUNT DETAIL 113 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 841046 - SPECIAL DEPT EXPENSE NOC 48 - - - 84 - SUPPLIES & MATERIALS Total 27,344 18,131 21,750 21,750 0.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 14,381 16,044 17,342 17,342 0.00% 851010 - MAINT & REPAIR EQUIPMENT - - 330 330 0.00%851013 - PRINTER MAINT/SUPPLIES 588 3,921 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR Total 14,969 19,965 22,672 22,672 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,197 9,252 8,050 8,050 0.00%861003 - TRAINING 6,222 2,996 3,000 3,000 0.00% 861006 - TRAINING CERT -451 - - 86 - TRAVEL & TRAINING Total 10,419 12,698 11,050 11,050 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 9 3,706 - - 871003 - POSTAGE/FREIGHT/EXPRESS NOC 2,128 3,120 3,000 3,000 0.00% 871004 - PUBLICATIONS & DUES NOC 4,002 5,848 3,150 3,150 0.00% 871006 - UNIFORM EXPENSE 5,945 1,821 2,700 2,700 0.00% 871017 - SOFTWARE LICENSE RENEWAL -170 1,225 1,225 0.00%87 - GENERAL EXPENSES Total 12,085 14,664 10,075 10,075 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 15,000 25,526 19,318 10,148 -47.47% 881003 - VEHICLE REPLACE ISF 14,663 22,499 15,110 17,812 17.88%881004 - IT ISF OPERATING CHARGE 54,123 58,206 49,258 47,478 -3.61% 881005 - IT ISF REPLACEMENT CHARGE 16,803 16,803 11,572 10,790 -6.75%881010 - WORKERS' COMP ISF MISC 22,154 25,428 20,336 22,186 9.10% 881011 - WORKERS' COMP ISF SAFETY 5,031 5,561 22,964 25,053 9.10%881012 - GENERAL LIABILITY INSURANCE 27,421 25,087 30,707 36,096 17.55% 881014 - ANNUAL OPEB CHARGE 42,477 39,382 38,633 3,630 -90.60%881015 - OTHER INSURANCE ISF RATES 190 190 - - 88 - INTERNAL SVC CHARGE Total 197,861 218,681 207,896 173,194 -16.69% 01040005 - FIRE ADMINISTRATION Total 1,718,863 1,817,739 1,802,861 1,869,368 3.69% 01040401 - FIRE OPERATIONS 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 105,997 123,578 82,647 - -100.00% 711002 - SALARIES SAFETY 10,431,541 11,154,831 12,696,155 16,496,582 29.93%70 - REGULAR SALARIES Total 10,537,538 11,278,409 12,778,802 16,496,582 29.09% 71 - SPECIAL PAYS712001 - SPECIAL ASSIGNMENT PAY 39,826 43,248 43,340 46,658 7.66% 712002 - TILLER PAY 21,309 23,961 102,048 195,152 91.24%712004 - CERTIFICATION PAY 5,551 7,086 7,088 - -100.00% 712006 - BILINGUAL PAY 23,810 26,179 23,538 32,400 37.65%712007 - LONGEVITY PAY SAFETY 104,684 120,766 124,446 154,149 23.87% 712009 - SCHOLASTIC ACHIEVEMENT 461,691 486,262 490,304 604,477 23.29%712012 - HOLIDAY PAY SAFETY 214,309 215,082 225,101 298,452 32.59% 712015 - LONGEVITY PAY MISC -(4,570) - - 712019 - SAFETY CERTIFICATION PAY 228,216 247,063 241,950 290,360 20.01% 71 - SPECIAL PAYS Total 1,099,396 1,165,078 1,257,817 1,621,649 28.93% 114 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 1,951,197 1,943,619 2,344,980 2,973,060 26.78% 722001 - PENSION EE NORMAL COST MISC - - 5,375 - -100.00% 722002 - PENSION EE NORMAL COST SAFETY 1,130,528 1,176,736 1,365,078 1,867,990 36.84% 723002 - PENSION ER NORMAL COST MISC - - 8,091 - -100.00% 723003 - PENSION ER NORMAL COST SAFETY 2,298,158 2,780,654 2,981,880 3,737,791 25.35%724001 - PENSION EE CONTRIB MISC - - (10,744) - -100.00% 724002 - PENSION EE CONTRIB SAFETY (1,572,686)(1,675,694) (1,880,954) (2,445,961) 30.04%725001 - PENSION UAL REQUIRED MISC - - 18,034 - -100.00% 725002 - PENSION UAL REQUIRED SAFETY 6,302,696 5,863,257 6,512,902 9,033,354 38.70%725003 - PENSION UAL DISCRETIONARY MISC - - 4,885 - -100.00% 725004 - PENSION UAL DISCRETIONARY SFTY 3,114,433 3,591,664 1,764,302 1,721,088 -2.45% 727003 - CELL PHONE STIPEND 5,371 4,458 3,840 5,760 50.00% 727004 - RHS $2.50 CONTRIBUTION 140,709 132,618 130,622 147,516 12.93% 727012 - LIFE INSURANCE 9,075 8,973 10,500 12,810 22.00%727013 - EMP ASSISTANCE PROGRAM 1,701 1,682 2,000 2,440 22.00% 727016 - MEDICARE FRINGES 240,696 250,753 202,388 262,798 29.85%727017 - PARS DC 401A 32,989 35,756 27,373 41,000 49.78% 727019 - SURVIVOR BENEFIT 2,711 5,012 - - 727020 - DEFERRED COMP CITY CONTRIB 14,781 6,203 6,762 6,762 0.00% 728003 - COMPENSATED ABSENCES 396,036 412,506 444,365 577,380 29.93%72 - BENEFITS Total 14,068,393 14,538,197 13,941,681 17,943,788 28.71% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME -1,932 97,695 12,695 -87.01%713002 - OVERTIME SAFTY & 1/2 TIME 64,264 27,365 600,000 765,820 27.64% 713003 - OVERTIME PLANNED 24,649 24,275 40,000 59,020 47.55%713004 - OVERTIME VACATION RELIEF 2,312,325 2,355,289 2,335,688 2,850,457 22.04% 713005 - OVERTIME UNCONTROLLED 2,387,506 2,636,483 2,190,985 3,052,840 39.34%713006 - FIRE FLSA OT 226,267 245,308 276,556 342,854 23.97% 713010 - OT STRIKE TEAMS & MUTUAL AID 129,572 51,554 - - 74 - OTHER PAYS Total 5,144,583 5,342,205 5,540,924 7,083,686 27.84% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 25,099 17,946 23,175 11,000 -52.54%811016 - SERVICES PHYSICALS 56,318 39,979 92,458 92,458 0.00% 811017 - SERVICES CONTRACT - - - 20,650 841060 - OTHER AGENCY FEES 907,160 955,137 902,111 921,511 2.15% 81 - CONTRACT SERVICES Total 988,577 1,013,062 1,017,744 1,045,619 2.74% 83 - UTILITIES831001 - TELECOMM DATALINES 27,504 33,761 27,000 64,541 139.04% 831002 - UTILITIES TELEPHONE 11,265 8,216 21,300 10,000 -53.05%831003 - UTILITIES NATURAL GAS 25,466 14,310 18,678 18,678 0.00% 831004 - UTILITIES ELECTRICITY 145,885 160,053 135,697 170,626 25.74%831005 - UTILITIES WATER 35,557 36,756 40,000 40,000 0.00% 83 - UTILITIES Total 245,677 253,096 242,675 303,845 25.21% 84 - SUPPLIES & MATERIALS 841003 - FIRE EXPLORER PROGRAM 2,350 8,145 4,000 8,000 100.00% 841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 1,000 1,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 17,819 12,486 10,733 10,733 0.00% 841044 - TOOLS INSTRUMENTS ETC 52,870 20,322 20,000 20,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 18,783 22,163 19,500 19,500 0.00% 841062 - STATION OPERATIONS 9,582 41,352 26,611 26,611 0.00% 115 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 841074 - FIRE INVESTIGATIONS 5,469 5,080 5,000 10,000 100.00%84 - SUPPLIES & MATERIALS Total 106,873 109,547 86,844 95,844 10.36% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 34,050 36,848 21,100 21,100 0.00% 851007 - AUTOMOTIVE FUEL/WASH 117,154 96,857 129,562 129,562 0.00%851010 - MAINT & REPAIR EQUIPMENT 100,144 82,273 96,486 96,486 0.00% 851016 - MAINT & REPAIR BUILDING 9,637 48,736 12,287 12,287 0.00%851017 - FIRE STATION 1 MAINT/REPAIR 10,109 17,261 15,424 17,224 11.67% 851018 - FIRE STATION 2 MAINT/REPAIR 31,660 70,114 25,224 40,024 58.68% 851019 - FIRE STATION 3 MAINT/REPAIR 43,386 97,609 50,424 55,824 10.71%851020 - FIRE STATION 4 MAINT/REPAIR 13,665 19,601 23,224 26,024 12.06% 851021 - FIRE STATION 5 MAINT/REPAIR 24,064 12,691 17,424 22,324 28.12%851022 - FIRE STATION 6 MAINT/REPAIR 15,537 44,251 18,224 20,424 12.07% 851023 - FIRE STATION 7 MAINT/REPAIR 35,568 40,498 25,224 29,574 17.25% 851024 - FIRE STATION 8 MAINT/REPAIR 34,355 36,801 25,224 25,224 0.00%851037 - MAINT & REPAIR NOC 5,628 4,232 4,320 4,320 0.00% 851066 - SEWER USE FEE/PROP TAX 16,656 20,332 18,700 21,835 16.77%851072 - SEWER FEES: FIXED + USE 2,147 2,467 2,400 2,985 24.37% 851075 - FIRE TRAINING TOWER (FS #7)-5,136 20,000 20,000 0.00%85 - MAINTENANCE & REPAIR Total 493,760 635,708 505,243 545,214 7.91% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 7,836 14,831 5,500 5,500 0.00% 861002 - TRAINING/EDUCATION 73,832 89,935 75,000 75,000 0.00%861003 - TRAINING 29,144 15,840 30,487 30,487 0.00% 86 - TRAVEL & TRAINING Total 110,812 120,607 110,987 110,987 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 7,411 6,808 8,500 17,279 103.28%871004 - PUBLICATIONS & DUES NOC 4,191 6,222 4,040 8,917 120.72% 871005 - ALARM MONITORING 420 1,815 1,620 1,620 0.00%871006 - UNIFORM EXPENSE 89,893 90,319 66,504 131,149 97.20% 871007 - UNIFORMS/PROTECTIVE GEAR 98,660 254,688 138,558 138,558 0.00%87 - GENERAL EXPENSES Total 200,575 359,852 219,222 297,523 35.72% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 377,125 520,395 351,742 837,259 138.03% 881002 - NON CAPITAL EQUIPMENT 167,561 167,561 173,425 191,782 10.58%881003 - VEHICLE REPLACE ISF 1,380,407 1,181,069 983,213 1,092,274 11.09% 881004 - IT ISF OPERATING CHARGE 507,178 552,082 537,756 674,223 25.38% 881005 - IT ISF REPLACEMENT CHARGE 184,832 184,832 145,037 175,524 21.02%881010 - WORKERS' COMP ISF MISC 437,375 457,119 - - 881011 - WORKERS' COMP ISF SAFETY 467,858 519,966 1,313,284 1,673,024 27.39%881012 - GENERAL LIABILITY INSURANCE 575,808 476,418 531,894 646,515 21.55% 881014 - ANNUAL OPEB CHARGE 593,124 597,738 606,138 69,184 -88.59% 881015 - OTHER INSURANCE ISF RATES 12,522 12,522 - - 88 - INTERNAL SVC CHARGE Total 4,703,789 4,669,702 4,642,490 5,359,785 15.45% 90 - CAPITAL EXPENDITURES911006 - FITNESS EQUIPMENT 37,713 5,640 25,000 25,000 0.00% 911016 - ROLLING EQUIPMENT 50,000 - - - 911024 - EQUIPMENT N.O.C. 168,573 120,173 97,441 97,441 0.00%90 - CAPITAL EXPENDITURES Total 256,286 125,812 122,441 122,441 0.00% 01040401 - FIRE OPERATIONS Total 37,956,260 39,611,275 40,466,871 51,026,964 26.10% 116 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 01040402 - FIRE PREVENTION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 543,131 683,651 754,990 770,463 2.05%711003 - SALARIES PART TIME 60,401 - 71,393 - -100.00%70 - REGULAR SALARIES Total 603,532 683,651 826,383 770,463 -6.77% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 3,601 4,237 3,831 11,683 204.98%712007 - LONGEVITY PAY SAFETY 4,201 5,676 4,469 6,773 51.53%712009 - SCHOLASTIC ACHIEVEMENT 13,180 15,148 15,991 17,130 7.12% 712019 - SAFETY CERTIFICATION PAY 9,086 6,998 7,154 2,944 -58.85%71 - SPECIAL PAYS Total 30,068 32,058 31,445 38,530 22.53% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 93,953 117,268 142,927 139,997 -2.05% 721002 - CAFETERIA ALLOWANCE PT 3,600 - - - 722001 - PENSION EE NORMAL COST MISC 50,025 57,471 64,222 65,881 2.58% 723002 - PENSION ER NORMAL COST MISC 56,428 71,774 79,303 79,172 -0.17% 723004 - RETIREMENT PART TIME/TEMP - - 2,363 - -100.00% 724001 - PENSION EE CONTRIB MISC (82,828)(92,649) (100,278) (104,161) 3.87%725001 - PENSION UAL REQUIRED MISC 116,293 106,624 164,743 172,396 4.65%725003 - PENSION UAL DISCRETIONARY MISC 60,502 68,816 44,628 32,846 -26.40% 727003 - CELL PHONE STIPEND 4,592 3,862 3,840 3,840 0.00% 727004 - RHS $2.50 CONTRIBUTION 4,452 9,317 4,020 5,066 26.03% 727012 - LIFE INSURANCE 472 581 630 609 -3.33% 727013 - EMP ASSISTANCE PROGRAM 89 109 120 116 -3.33% 727016 - MEDICARE FRINGES 9,273 10,084 11,459 11,786 2.85% 727019 - SURVIVOR BENEFIT 167 376 - - 728003 - COMPENSATED ABSENCES 15,648 25,422 26,425 26,966 2.05%72 - BENEFITS Total 332,666 379,054 444,400 434,513 -2.22% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 6,981 4,815 - - 713003 - OVERTIME PLANNED 2,451 4,971 2,500 2,500 0.00%74 - OTHER PAYS Total 9,433 9,786 2,500 2,500 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 6,170 15,660 23,000 23,000 0.00%811009 - SERVICES FUEL MODIFICATION 217,199 229,744 225,810 225,810 0.00% 811017 - SERVICES CONTRACT 78,918 10,354 70,000 70,000 0.00%81 - CONTRACT SERVICES Total 302,287 255,758 318,810 318,810 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 1,655 456 2,319 2,319 0.00%83 - UTILITIES Total 1,655 456 2,319 2,319 0.00% 84 - SUPPLIES & MATERIALS 841012 - SUPPLIES CHECKS/INVOICES/FORMS 509 - 640 640 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 4,434 501 8,443 8,443 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 1,442 3,588 3,600 3,600 0.00% 84 - SUPPLIES & MATERIALS Total 6,385 4,089 12,683 12,683 0.00% 117 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 3,917 3,403 5,101 5,101 0.00% 85 - MAINTENANCE & REPAIR Total 3,917 3,403 5,101 5,101 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 22 5,614 2,400 2,400 0.00% 861003 - TRAINING 2,579 1,241 3,000 3,000 0.00%86 - TRAVEL & TRAINING Total 2,600 6,855 5,400 5,400 0.00% 87 - GENERAL EXPENSES871004 - PUBLICATIONS & DUES NOC 2,739 1,305 3,800 3,800 0.00% 871006 - UNIFORM EXPENSE 5,111 7,837 4,000 6,868 71.70% 871007 - UNIFORMS/PROTECTIVE GEAR 115 - 500 500 0.00%87 - GENERAL EXPENSES Total 7,964 9,142 8,300 11,168 34.56% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 16,000 20,056 21,249 7,894 -62.85% 881003 - VEHICLE REPLACE ISF 10,537 13,769 13,769 12,310 -10.60% 881004 - IT ISF OPERATING CHARGE 26,366 28,647 33,774 32,655 -3.31%881005 - IT ISF REPLACEMENT CHARGE 9,390 9,390 8,949 8,345 -6.75% 881010 - WORKERS' COMP ISF MISC 20,511 16,729 16,161 34,379 112.73%881011 - WORKERS' COMP ISF SAFETY 4,025 - 18,979 - -100.00% 881012 - GENERAL LIABILITY INSURANCE 29,039 19,656 26,900 32,671 21.45% 881014 - ANNUAL OPEB CHARGE 23,280 32,924 35,812 3,231 -90.98%881015 - OTHER INSURANCE ISF RATES 1,855 1,855 - - 88 - INTERNAL SVC CHARGE Total 141,001 143,025 175,593 131,485 -25.12% 01040402 - FIRE PREVENTION Total 1,441,509 1,527,277 1,832,934 1,732,972 -5.45% 01040403 - COMM ER RESPONSE TEAM (CERT) 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 61,350 51,539 81,341 88,742 9.10% 70 - REGULAR SALARIES Total 61,350 51,539 81,341 88,742 9.10% 71 - SPECIAL PAYS712009 - SCHOLASTIC ACHIEVEMENT 1,743 2,919 3,964 4,503 13.60% 712019 - SAFETY CERTIFICATION PAY - - 3,542 - -100.00%71 - SPECIAL PAYS Total 1,743 2,919 7,506 4,503 -40.01% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 6,485 15,150 24,972 24,384 -2.35%722001 - PENSION EE NORMAL COST MISC 4,369 4,039 6,586 7,180 9.02% 723002 - PENSION ER NORMAL COST MISC 6,063 5,789 8,983 9,539 6.19% 724001 - PENSION EE CONTRIB MISC (8,396)(7,000) (11,090) (12,122) 9.31%725001 - PENSION UAL REQUIRED MISC 16,293 14,939 17,749 19,857 11.87% 725003 - PENSION UAL DISCRETIONARY MISC 8,477 9,642 4,808 3,783 -21.32%727003 - CELL PHONE STIPEND - - 960 - -100.00% 727004 - RHS $2.50 CONTRIBUTION - - 1,740 - -100.00% 727012 - LIFE INSURANCE 84 79 105 105 0.00%727013 - EMP ASSISTANCE PROGRAM 16 15 20 20 0.00% 727016 - MEDICARE FRINGES 928 926 1,237 1,352 9.31%727019 - SURVIVOR BENEFIT 33 - - - 728003 - COMPENSATED ABSENCES 2,501 2,554 2,847 3,106 9.10%72 - BENEFITS Total 36,855 46,130 58,916 57,204 -2.91% 118 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 4,406 10,477 14,520 14,520 0.00%713003 - OVERTIME PLANNED - - 4,501 4,501 0.00% 74 - OTHER PAYS Total 4,406 10,477 19,021 19,021 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 6,445 5,159 5,000 5,000 0.00% 81 - CONTRACT SERVICES Total 6,445 5,159 5,000 5,000 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 8,184 - - - 841016 - CERT PROGRAM SUPPLIES 9,402 3,171 15,000 15,000 0.00% 84 - SUPPLIES & MATERIALS Total 17,586 3,171 15,000 15,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 2,785 1,642 1,054 1,500 42.31%851010 - MAINT & REPAIR EQUIPMENT 3,081 338 6,000 6,000 0.00% 85 - MAINTENANCE & REPAIR Total 5,867 1,980 7,054 7,500 6.32% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 1,053 1,954 1,000 1,000 0.00%861006 - TRAINING CERT 5,690 5,260 5,000 5,000 0.00% 86 - TRAVEL & TRAINING Total 6,743 7,213 6,000 6,000 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 9,713 6,502 8,000 8,000 0.00% 871004 - PUBLICATIONS & DUES NOC -75 100 100 0.00%871006 - UNIFORM EXPENSE 322 - 800 800 0.00% 87 - GENERAL EXPENSES Total 10,035 6,577 8,900 8,900 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 10,000 12,155 12,878 3,840 -70.18%881003 - VEHICLE REPLACE ISF 7,111 7,444 7,444 7,198 -3.29% 881004 - IT ISF OPERATING CHARGE - - 6,346 6,153 -3.04% 881005 - IT ISF REPLACEMENT CHARGE - - 1,543 1,439 -6.76%881010 - WORKERS' COMP ISF MISC 2,506 2,980 4,093 4,668 14.07% 881012 - GENERAL LIABILITY INSURANCE 7,259 6,201 6,838 8,068 17.99% 881014 - ANNUAL OPEB CHARGE 4,722 3,831 3,858 372 -90.35%881015 - OTHER INSURANCE ISF RATES 927 927 - - 88 - INTERNAL SVC CHARGE Total 32,525 33,537 43,000 31,739 -26.19% 01040403 - COMM ER RESPONSE TEAM (CERT) Total 183,554 168,705 251,738 243,608 -3.23% 01040404 - EMERGENCY MEDICAL SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 289,890 252,199 228,103 231,643 1.55%711002 - SALARIES SAFETY 2,923,063 3,861,437 3,676,812 163,875 -95.54% 70 - REGULAR SALARIES Total 3,212,953 4,113,637 3,904,914 395,518 -89.87% 71 - SPECIAL PAYS712001 - SPECIAL ASSIGNMENT PAY 13,997 15,989 23,506 7,916 -66.33% 712002 - TILLER PAY 1,201 447 - - 712006 - BILINGUAL PAY 5,904 5,430 5,469 - -100.00% 119 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 712007 - LONGEVITY PAY SAFETY 30,440 36,807 32,862 3,958 -87.96%712009 - SCHOLASTIC ACHIEVEMENT 115,636 134,786 107,122 7,124 -93.35% 712012 - HOLIDAY PAY SAFETY 46,588 71,990 59,972 3,915 -93.47%712019 - SAFETY CERTIFICATION PAY 53,435 52,167 44,784 4,749 -89.40% 71 - SPECIAL PAYS Total 267,202 317,616 273,715 27,662 -89.89% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 505,486 601,954 758,064 58,278 -92.31% 722001 - PENSION EE NORMAL COST MISC 16,135 15,899 17,610 17,837 1.29% 722002 - PENSION EE NORMAL COST SAFETY 328,515 434,821 387,061 19,747 -94.90% 723002 - PENSION ER NORMAL COST MISC 19,000 22,012 24,019 23,697 -1.34%723003 - PENSION ER NORMAL COST SAFETY 634,421 922,850 845,627 39,514 -95.33% 724001 - PENSION EE CONTRIB MISC (27,765)(25,889) (26,232) (28,376) 8.18%724002 - PENSION EE CONTRIB SAFETY (466,193)(597,419) (532,657) (25,857) -95.15% 725001 - PENSION UAL REQUIRED MISC 44,753 41,032 49,773 51,832 4.14%725002 - PENSION UAL REQUIRED SAFETY 1,611,748 1,499,373 1,886,139 89,736 -95.24% 725003 - PENSION UAL DISCRETIONARY MISC 23,283 26,482 13,483 9,875 -26.76%725004 - PENSION UAL DISCRETIONARY SFTY 796,434 918,473 510,943 17,097 -96.65% 727003 - CELL PHONE STIPEND 963 1,155 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 39,428 38,983 39,790 3,734 -90.62% 727012 - LIFE INSURANCE 2,651 3,462 3,885 263 -93.24% 727013 - EMP ASSISTANCE PROGRAM 497 649 740 50 -93.24%727016 - MEDICARE FRINGES 70,250 86,126 60,604 6,150 -89.85% 727017 - PARS DC 401A 3,047 12,544 1,883 18,500 882.43%727019 - SURVIVOR BENEFIT 837 2,318 - - 727020 - DEFERRED COMP CITY CONTRIB 340 73 - - 728003 - COMPENSATED ABSENCES 108,019 137,118 136,672 13,843 -89.87% 72 - BENEFITS Total 3,711,846 4,142,016 4,178,365 316,879 -92.42% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 143 - - - 713002 - OVERTIME SAFTY & 1/2 TIME 11,657 1,411 170,000 4,180 -97.54% 713003 - OVERTIME PLANNED 10,168 11,718 30,000 480 -98.40% 713004 - OVERTIME VACATION RELIEF 576,621 621,696 365,000 9,587 -97.37%713005 - OVERTIME UNCONTROLLED 668,695 938,945 650,000 16,801 -97.42% 713006 - FIRE FLSA OT 59,189 74,070 66,744 1,671 -97.50%713010 - OT STRIKE TEAMS & MUTUAL AID 40,291 20,683 - - 74 - OTHER PAYS Total 1,366,764 1,668,523 1,281,744 32,719 -97.45% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 29,179 36,297 27,300 27,300 0.00%811017 - SERVICES CONTRACT 54,694 60,267 165,000 165,000 0.00% 811027 - SERVICES CITY PRINT CONTRACT 95 171 229 229 0.00% 891038 - AMBULANCE BILLING 218,227 236,331 155,000 240,000 54.84% 81 - CONTRACT SERVICES Total 302,196 333,066 347,529 432,529 24.46% 82 - GRANT OPERATING821008 - MEDI-CAL IGT 310,177 447,001 - - 821009 - GEMT QAF 215,245 - - - 821010 - PP-GEMT-IGT 134,477 456,754 422,000 422,000 0.00% 82 - GRANT OPERATING Total 659,899 903,755 422,000 422,000 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 24,987 27,834 17,756 - -100.00%83 - UTILITIES Total 24,987 27,834 17,756 - -100.00% 120 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS 841008 - SUPPLIES COMP SOFTWARE 5,410 12,110 4,500 4,500 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 1,107 - - - 841046 - SPECIAL DEPT EXPENSE NOC 46,079 63,185 29,400 44,400 51.02%841077 - DISPOSABLE MEDICAL SUPPLIES 248,961 278,574 268,250 283,250 5.59%84 - SUPPLIES & MATERIALS Total 301,558 353,869 302,150 332,150 9.93% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 43,346 42,060 61,222 61,222 0.00%851010 - MAINT & REPAIR EQUIPMENT 55,840 53,540 84,053 84,053 0.00%85 - MAINTENANCE & REPAIR Total 99,186 95,599 145,275 145,275 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,453 4,375 10,000 5,000 -50.00%861003 - TRAINING 9,821 4,637 8,882 8,882 0.00%86 - TRAVEL & TRAINING Total 12,274 9,012 18,882 13,882 -26.48% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 7,413 7,170 6,300 6,300 0.00%871002 - ADVERT & PUB RELATIONS 8,057 6,118 9,000 221 -97.54% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 326 1,661 1,960 1,960 0.00% 871004 - PUBLICATIONS & DUES NOC 1,713 1,490 5,000 123 -97.54% 871006 - UNIFORM EXPENSE 28,045 46,016 21,050 966 -95.41%87 - GENERAL EXPENSES Total 45,553 62,456 43,310 9,570 -77.90% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 92,500 144,039 152,609 80,386 -47.33% 881002 - NON CAPITAL EQUIPMENT 242,245 242,245 308,303 392,467 27.30%881003 - VEHICLE REPLACE ISF 308,030 184,357 187,052 174,834 -6.53% 881004 - IT ISF OPERATING CHARGE 136,072 148,079 174,912 14,435 -91.75% 881005 - IT ISF REPLACEMENT CHARGE 49,420 49,420 47,060 3,597 -92.36%881010 - WORKERS' COMP ISF MISC 102,834 118,499 2,773 36,990 1233.88% 881011 - WORKERS' COMP ISF SAFETY 120,738 164,054 393,521 181,004 -54.00% 881012 - GENERAL LIABILITY INSURANCE 142,181 128,695 163,682 195,481 19.43% 881014 - ANNUAL OPEB CHARGE 160,701 162,948 185,222 1,659 -99.10%881015 - OTHER INSURANCE ISF RATES 4,638 4,638 - - 88 - INTERNAL SVC CHARGE Total 1,359,359 1,346,973 1,615,134 1,080,852 -33.08% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C. 42,452 76,200 130,000 130,000 0.00%90 - CAPITAL EXPENDITURES Total 42,452 76,200 130,000 130,000 0.00% 01040404 - EMERGENCY MEDICAL SERVICES Total 11,406,228 13,450,554 12,680,774 3,339,036 -73.67% 01040405 - JUNIOR LIFEGUARDS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS -38,771 64,622 69,186 7.06% 711002 - SALARIES SAFETY 95,434 86,325 66,561 68,221 2.49%711003 - SALARIES PART TIME 442,607 439,941 478,272 459,834 -3.86%70 - REGULAR SALARIES Total 538,041 565,037 609,455 597,241 -2.00% 121 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS 712001 - SPECIAL ASSIGNMENT PAY 2,252 1,865 1,447 1,677 15.90% 712007 - LONGEVITY PAY SAFETY - - 579 1,677 189.75%712009 - SCHOLASTIC ACHIEVEMENT - - 1,181 1,342 13.60% 712012 - HOLIDAY PAY SAFETY - - 2,764 - -100.00%71 - SPECIAL PAYS Total 2,252 1,865 5,971 4,695 -21.36% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT - - 29,479 29,195 -0.96% 722001 - PENSION EE NORMAL COST MISC 3,949 4,985 4,989 5,327 6.79%722002 - PENSION EE NORMAL COST SAFETY - - 6,570 7,518 14.43% 723002 - PENSION ER NORMAL COST MISC 4,166 6,158 6,805 7,078 4.01%723003 - PENSION ER NORMAL COST SAFETY 21,167 34,353 14,617 15,043 2.91% 723004 - RETIREMENT PART TIME/TEMP 13,335 12,312 16,740 17,244 3.01% 724001 - PENSION EE CONTRIB MISC (6,621)(8,235) (7,432) (8,475) 14.05% 724002 - PENSION EE CONTRIB SAFETY - - (9,052) (9,917) 9.55% 725001 - PENSION UAL REQUIRED MISC 129,892 130,933 14,101 15,481 9.79% 725002 - PENSION UAL REQUIRED SAFETY 32,397 32,677 34,145 37,357 9.41% 725003 - PENSION UAL DISCRETIONARY MISC 67,577 64,208 3,820 2,949 -22.78%725004 - PENSION UAL DISCRETIONARY SFTY 16,008 16,025 9,250 7,118 -23.05% 727003 - CELL PHONE STIPEND - - 480 480 0.02%727004 - RHS $2.50 CONTRIBUTION 902 905 1,646 849 -48.42% 727011 - LMA SUNBLOCK & SUNGLASS 250 286 1,186 1,186 0.00%727012 - LIFE INSURANCE 52 131 210 452 115.00% 727013 - EMP ASSISTANCE PROGRAM 10 25 40 86 115.00%727016 - MEDICARE FRINGES 7,797 8,026 8,837 8,735 -1.15% 727019 - SURVIVOR BENEFIT 33 63 - - 728003 - COMPENSATED ABSENCES 7,396 4,262 4,591 4,809 4.74%72 - BENEFITS Total 298,310 307,113 141,020 142,514 1.06% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 404 221 1,000 1,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME - - 1,000 1,000 0.00% 713003 - OVERTIME PLANNED - - 39,318 39,318 0.00% 713004 - OVERTIME VACATION RELIEF - - 6,000 6,000 0.00% 713005 - OVERTIME UNCONTROLLED - - 6,000 6,000 0.00% 74 - OTHER PAYS Total 404 221 53,318 53,318 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 60,515 70,489 26,750 26,750 0.00% 811008 - SERVICES PROFESSIONAL 45,519 49,802 49,740 49,740 0.00%811027 - SERVICES CITY PRINT CONTRACT 3,470 3,354 3,000 3,000 0.00% 81 - CONTRACT SERVICES Total 109,505 123,645 79,490 79,490 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 523 360 1,000 1,000 0.00%831002 - UTILITIES TELEPHONE 108 1,599 3,100 3,100 0.00% 83 - UTILITIES Total 631 1,959 4,100 4,100 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 1,659 2,462 3,495 3,495 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 202,806 211,143 197,500 347,500 75.95% 841046 - SPECIAL DEPT EXPENSE NOC 32,750 45,763 24,000 24,000 0.00%84 - SUPPLIES & MATERIALS Total 237,216 259,369 224,995 374,995 66.67% 122 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 4,184 4,932 2,754 4,695 70.48% 851013 - PRINTER MAINT/SUPPLIES - - 750 750 0.00%851016 - MAINT & REPAIR BUILDING 3,935 3,508 4,500 7,200 60.00% 851037 - MAINT & REPAIR NOC -590 2,900 2,900 0.00%85 - MAINTENANCE & REPAIR Total 8,119 9,030 10,904 15,545 42.56% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 3,320 5,982 6,000 6,000 0.00%86 - TRAVEL & TRAINING Total 3,320 5,982 6,000 6,000 0.00% 87 - GENERAL EXPENSES871004 - PUBLICATIONS & DUES NOC 1,740 - 2,000 2,000 0.00% 871006 - UNIFORM EXPENSE 855 2,968 2,100 2,100 0.00%87 - GENERAL EXPENSES Total 2,595 2,968 4,100 4,100 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 10,000 12,155 12,878 5,471 -57.52% 881003 - VEHICLE REPLACE ISF 9,264 13,918 13,918 24,000 72.44%881004 - IT ISF OPERATING CHARGE 55,025 59,847 42,413 40,465 -4.59% 881005 - IT ISF REPLACEMENT CHARGE 19,847 19,847 14,781 13,783 -6.75%881010 - WORKERS' COMP ISF MISC 11,155 34,182 37,183 42,094 13.21% 881011 - WORKERS' COMP ISF SAFETY 37,378 - 5,390 6,102 13.21%881012 - GENERAL LIABILITY INSURANCE 15,306 17,602 15,079 19,015 26.11% 881014 - ANNUAL OPEB CHARGE 11,654 11,813 6,222 576 -90.74% 881015 - OTHER INSURANCE ISF RATES 927 927 - - 88 - INTERNAL SVC CHARGE Total 170,557 170,292 147,865 151,507 2.46% 90 - CAPITAL EXPENDITURES911024 - EQUIPMENT N.O.C. 22,281 8,552 23,413 23,413 0.00% 90 - CAPITAL EXPENDITURES Total 22,281 8,552 23,413 23,413 0.00% 01040405 - JUNIOR LIFEGUARDS Total 1,393,230 1,456,033 1,310,631 1,456,918 11.16% 01040406 - LIFEGUARD OPERATIONS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 112,217 172,244 97,457 100,391 3.01% 711002 - SALARIES SAFETY 1,185,311 1,304,794 1,417,099 1,453,127 2.54%711003 - SALARIES PART TIME 1,661,589 1,858,364 1,792,522 1,856,881 3.59% 70 - REGULAR SALARIES Total 2,959,117 3,335,403 3,307,078 3,410,399 3.12% 71 - SPECIAL PAYS 712001 - SPECIAL ASSIGNMENT PAY 5,477 6,999 15,160 17,768 17.21% 712005 - EMT PAY 22,749 18,882 25,000 25,000 0.00% 712006 - BILINGUAL PAY 2,989 2,977 3,000 3,000 0.00% 712007 - LONGEVITY PAY SAFETY 3,390 3,401 3,801 4,441 16.83% 712009 - SCHOLASTIC ACHIEVEMENT 11,125 12,624 13,211 15,509 17.39% 712012 - HOLIDAY PAY SAFETY 40,313 46,972 44,082 49,567 12.44%71 - SPECIAL PAYS Total 86,043 91,855 104,254 115,285 10.58% 123 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 163,492 176,253 340,691 351,697 3.23%721002 - CAFETERIA ALLOWANCE PT 34,939 35,239 36,012 - -100.00% 722001 - PENSION EE NORMAL COST MISC 4,924 5,920 7,524 7,730 2.74% 722002 - PENSION EE NORMAL COST SAFETY 178,964 243,323 164,510 207,405 26.07%723002 - PENSION ER NORMAL COST MISC 8,074 11,159 10,262 10,270 0.08% 723003 - PENSION ER NORMAL COST SAFETY 305,639 450,441 361,721 432,592 19.59% 723004 - RETIREMENT PART TIME/TEMP 58,040 52,483 56,669 51,960 -8.31%724001 - PENSION EE CONTRIB MISC (8,958)(9,128) (11,208) (12,298) 9.73% 724002 - PENSION EE CONTRIB SAFETY (226,548)(291,549) (226,476) (273,381) 20.71% 725001 - PENSION UAL REQUIRED MISC 44,551 40,847 21,266 22,463 5.63%725002 - PENSION UAL REQUIRED SAFETY 805,482 749,321 726,947 795,717 9.46% 725003 - PENSION UAL DISCRETIONARY MISC 23,178 26,363 5,761 4,280 -25.71% 725004 - PENSION UAL DISCRETIONARY SFTY 398,023 459,013 196,925 151,605 -23.01% 727003 - CELL PHONE STIPEND 2,516 3,429 2,880 6,240 116.67% 727004 - RHS $2.50 CONTRIBUTION 15,177 9,925 9,598 11,352 18.28% 727009 - ANBOL EQUIP ALLOWANCE 36,600 33,600 34,900 34,900 0.00% 727010 - ANBOL CANCER SCREENING 750 675 10,000 10,000 0.00% 727011 - LMA SUNBLOCK & SUNGLASS 5,050 6,986 5,300 5,300 0.00% 727012 - LIFE INSURANCE 1,251 1,348 1,470 2,174 47.86% 727013 - EMP ASSISTANCE PROGRAM 274 301 280 414 47.86% 727015 - UNEMPLOYMENT EXPENSE 45,568 31,458 - - 727016 - MEDICARE FRINGES 52,089 56,316 49,100 50,779 3.42% 727019 - SURVIVOR BENEFIT 1,071 3,195 - - 727020 - DEFERRED COMP CITY CONTRIB 680 362 360 3,709 930.24%728003 - COMPENSATED ABSENCES 46,849 54,479 53,009 54,373 2.57%72 - BENEFITS Total 1,997,674 2,151,757 1,857,500 1,929,282 3.86% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 226,683 238,804 100,000 212,504 112.50% 713002 - OVERTIME SAFTY & 1/2 TIME 187,697 167,293 44,921 162,060 260.77%713003 - OVERTIME PLANNED - - 43,057 12,096 -71.91% 713004 - OVERTIME VACATION RELIEF 88 - 44,882 8,406 -81.27% 713005 - OVERTIME UNCONTROLLED - - 29,322 8,238 -71.91%713009 - STAND BY PAY 39,228 35,241 80,340 60,187 -25.08%74 - OTHER PAYS Total 453,696 441,338 342,522 463,490 35.32% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 415 - 500 500 0.00% 811012 - SERVICES JANITORIAL 30,424 33,923 46,258 46,258 0.00% 811016 - SERVICES PHYSICALS 3,273 3,300 10,725 10,725 0.00%811017 - SERVICES CONTRACT - - - 5,925 81 - CONTRACT SERVICES Total 34,112 37,223 57,483 63,408 10.31% 83 - UTILITIES831001 - TELECOMM DATALINES 2,715 3,169 3,000 3,225 7.50% 831002 - UTILITIES TELEPHONE 3,460 3,274 3,200 3,474 8.56% 831003 - UTILITIES NATURAL GAS 3,897 2,200 2,878 2,878 0.00%831004 - UTILITIES ELECTRICITY 16,341 18,491 17,188 19,712 14.69%83 - UTILITIES Total 26,413 27,134 26,266 29,289 11.51% 124 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE FIRE SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 37,936 24,101 16,939 16,939 0.00%841044 - TOOLS INSTRUMENTS ETC 409 648 500 500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 20,082 19,317 15,500 15,500 0.00% 841062 - STATION OPERATIONS 3,134 3,901 5,360 5,360 0.00% 84 - SUPPLIES & MATERIALS Total 61,561 47,967 38,299 38,299 0.00% 85 - MAINTENANCE & REPAIR841014 - SUPPLIES JANITORIAL NOC 3,119 6,061 3,754 3,754 0.00% 851007 - AUTOMOTIVE FUEL/WASH 76,436 71,299 66,300 76,084 14.76% 851010 - MAINT & REPAIR EQUIPMENT 12,070 18,480 16,399 16,399 0.00% 851016 - MAINT & REPAIR BUILDING 41,055 61,962 43,424 43,424 0.00% 851025 - LG TOWER MAINTENANCE 7,798 7,213 20,000 20,000 0.00% 851037 - MAINT & REPAIR NOC 4,108 613 2,395 2,395 0.00%85 - MAINTENANCE & REPAIR Total 144,587 165,629 152,272 162,056 6.43% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 37 260 3,140 3,140 0.00% 861003 - TRAINING 6,885 7,940 7,550 7,550 0.00%86 - TRAVEL & TRAINING Total 6,923 8,200 10,690 10,690 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 893 941 1,940 1,940 0.00% 871006 - UNIFORM EXPENSE 29,854 23,032 29,000 29,000 0.00% 87 - GENERAL EXPENSES Total 30,747 23,973 30,940 30,940 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 173,500 184,759 225,373 181,073 -19.66% 881003 - VEHICLE REPLACE ISF 222,995 185,317 454,091 483,008 6.37% 881004 - IT ISF OPERATING CHARGE 242,040 263,441 254,223 249,806 -1.74% 881005 - IT ISF REPLACEMENT CHARGE 88,087 88,087 68,476 64,929 -5.18% 881010 - WORKERS' COMP ISF MISC 84,108 150,344 142,198 151,949 6.86% 881011 - WORKERS' COMP ISF SAFETY 156,053 34,757 150,087 160,379 6.86% 881012 - GENERAL LIABILITY INSURANCE 140,929 121,361 128,534 145,208 12.97%881014 - ANNUAL OPEB CHARGE 70,679 71,755 71,840 6,515 -90.93%881015 - OTHER INSURANCE ISF RATES 11,130 11,130 - - 88 - INTERNAL SVC CHARGE Total 1,189,522 1,110,952 1,494,822 1,442,867 -3.48% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 3,008 3,102 3,000 3,000 0.00%911024 - EQUIPMENT N.O.C. 24,337 43,296 35,025 35,025 0.00%911056 - LG TOWER REPLACEMENT 55,099 2,900 60,000 60,000 0.00%90 - CAPITAL EXPENDITURES Total 82,444 49,298 98,025 98,025 0.00% 01040406 - LIFEGUARD OPERATIONS Total 7,072,839 7,490,727 7,520,151 7,794,031 3.64% Grand Total 61,172,483 65,522,311 65,865,961 67,462,898 2.42% 125 THIS PAGE IS INTENTIONALLY LEFT BLANK 126 H A R B O R MISSION STATEMENT The City of Newport Beach Harbor Department's mission is to keep Newport Harbor clean, safe and well-enjoyed. The Department's operations are focused intently on realizing that mission with every action we take, every decision we me and every dollar we spend. OVERVIEW The Harbor Department plans, organizes, directs, and coordinates a variety of harbor-related programs and services designed to meet the current and future needs of the community, visitors, businesses, and boating enthusiasts. These programs and services include the management of the City’s mooring fields and the Balboa Yacht Basin marina, support for the Harbor Commission, municipal code enforcement on the harbor, permitting for events and marine activities, safety and rescue operations, management of Marina Park for visiting boaters, maintenance of marine sanitation pump-out equipment and public piers, water quality monitoring and maintenance, impoundment and disposition of abandoned and unclaimed vessels, public relations and information dissemination related to Newport Harbor, as well as oversight of several special projects. 127 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Deployment of a new, all-electric patrol vessel. This is the first all-electric workboat delivered to any public agency in the United States •Opening of the new public dock at 29th Street •Continued improvement to the technology we use to deliver services including: o Scheduling and assigning tasks o Reporting on the status of service requests (see heat map of service requests) o Tracking the use of the free anchorages o Better charging of devices on the patrol boats •Updated the weights and reported materials used for ground tackle on the 995 moorings we manage allowing for detailed analysis and formulation of a plan to improve associated water quality •Arrested a vessel abandoned in the harbor subsect to several liens (a process the City has not been involved in since the inception of the Harbor Department) •Issued more harbor-related permits than ever before: o 74 Rhine Use Permits o 74 Marine Activities Permits o 58 Harbor Event Permits •Engaged in cooperative and collaborative spill response drills and exercises with the following agencies: o United States Coast Guard o California Department of Fish and Wildlife o California National Guard Marine Command •Purchased (but not yet deployed) a Clean Earth Rover automated debris collectionvessel. It should be operational in late Spring and will include a new feature that collectsliquid contaminants on the surface of the harbor •Collaborated with a privately owned and sponsored debris-collecting vesseloperation. We are the repository for what is collected by this private operation and providethe operator with special access to City facilities •Sponsored and contributed significant resources to the newly revived 2024 NewportHarbor Underwater Cleanup •Witnessed, documented, and publicized evidence of marine species reintroductions in theharbor including sea stars and the blue shark •Added water quality improvement-related conditions to the Marine Activities Permitswritten for all commercial operations on Newport Harbor •Conducted the first-ever expired marine flare collection event in the city for which therewas heavy demand Budget Highlights •Our program enhancements for FY26 total a modest 5% increase to the Harbor Department’s budget but will allow us to better deliver on our “clean, safe and well- enjoyed” mission to even more constituents. The enhancement requests are focused on improving the capability and visibility of our service offerings to the community. 128 Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Continue the removal of unseaworthy, unsafe, or unsanitary vessels from the harbor. The target is the removal of 15 abandoned or surrendered vessels that meet the criteria for unseaworthy, unsafe or unsanitary vessels. Funds are running low in our current grant from the State but we are working with them on an application for more funds to support these efforts •Remove the arrested vessel that was abandoned in the harbor heavily laden with liens •Continue to improve the department’s engagement with the local community through educational programs, events, and outreach efforts aimed at promoting harbor stewardship and fostering positive relationships with residents and visitors (responses to media, support for public events including the Boat Show, Newport to Ensenada, Christmas Boat Parade, Underwater Cleanup, Maritime Command (MARCOM) disaster response exercises). Participate and document at least eight such events per year Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Removal of unseaworthy, unsafe, or unsanitary vessels 24 vessels removed 15 vessels 12 vessels 10 vessels removed Improve Occupancy – Marina Park Slips 3770 nights 4,100 nights 4,500 nights 4,950 Nights Improve Occupancy – Marina Park Moorings 776 nights 500 nights 600 nights 660 Nights Improve Occupancy – Offshore sub-permits 9,638 nights 8,000 nights 9,000 nights 9,900 Nights Improve Occupancy – Onshore sub-permits 6,386 nights 6,200 nights 6,800 nights 7,480 Nights Achieve the Anticipated Revenue associated with the new Mooring License Programi No revenues were recorded to this account $92,000 $112,000 $124,000 Achieve Occupancy– Mooring License Program Program was implemented late in the fiscal year 85% 90% of 17 moorings in the program 90% Occupancy Community Engagement: Public appearances at which the audience is educated on the “clean, safe and well-enjoyed” mission and progress toward delivering on that mission 14 events 10 events 8 events 6 events 129 Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Removal of hazards, debris, and trash removal from the harbor We were not weighing the debris we collected 2,151.8 lbs removed 1,500 pounds 900 lbs – based on implementation of upper bay trash interceptor i The mooring license program was established in mid-year in FY23-24 and prior data is not available. 130 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 HARBOR PERSONNEL FY 24 FY 25 FY 26 Full-Time 9.00 9.00 9.00 Part-Time (FTE)4.29 4.29 4.29 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay DEPUTY HARBORMASTER 1.00 1.00 154,974 4,560 40,985 200,519 HARBOR SERVICES WORKER 1.00 1.00 61,214 - 29,588 90,802 HARBOR SERVICES WORKER, LEAD 1.00 1.00 76,936 - 30,899 107,835 HARBOR SERVICES WORKER, LEAD 1.00 1.00 76,936 1,800 31,388 110,124 HARBOR SERVICES WORKER, LEAD 1.00 1.00 76,936 - 31,259 108,195 HARBOR SERVICES WORKER, LEAD 1.00 1.00 66,460 - 29,786 96,246 HARBOR SERVICES WORKER, LEAD 1.00 1.00 69,732 - 30,134 99,865 HARBORMASTER 1.00 1.00 182,025 5,760 49,435 237,220 PERMIT TECHNICIAN II 1.00 1.00 86,873 - 32,316 119,189 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 0.50 0.00 - - - - CODE ENFORCEMENT OFFICER I P/T 0.00 1.00 92,707 - 10,913 103,619 CODE ENFORCEMENT OFFICER II P/T 0.00 0.60 52,772 - 6,057 58,829 CODE ENFORCEMENT OFFICER TRAINEE 1.60 0.00 - - - - HARBOR SERVICES WORKER 1.70 1.70 107,555 - 7,586 115,141 HARBOR SERVICES WORKER, LEAD 0.49 0.49 37,478 - 2,074 39,552 MANAGEMENT ANALYST 0.00 0.50 44,891 - 3,326 48,216 1,187,488 12,120 335,744 1,535,352 131 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 10045451 - HARBOR DEPARTMENT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 334,247 697,883 811,027 852,087 5.06% 711003 - SALARIES PART TIME 698,336 409,310 309,120 335,402 8.50%70 - REGULAR SALARIES Total 1,032,584 1,107,193 1,120,147 1,187,488 6.01% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 2,141 - 2,220 - -100.00%712006 - BILINGUAL PAY 364 1,757 1,800 1,800 0.00%71 - SPECIAL PAYS Total 2,505 1,757 4,020 1,800 -55.22% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 36,075 99,914 203,256 203,364 0.05%721002 - CAFETERIA ALLOWANCE PT 7,821 900 - - 722001 - PENSION EE NORMAL COST MISC 57,647 78,022 69,752 91,843 31.67% 723002 - PENSION ER NORMAL COST MISC 71,537 102,912 86,466 113,286 31.02% 723004 - RETIREMENT PART TIME/TEMP 9,669 4,469 9,309 7,005 -24.74% 724001 - PENSION EE CONTRIB MISC (94,935) (113,824) (98,439) (140,138) 42.36%725001 - PENSION UAL REQUIRED MISC 98,048 91,243 176,970 190,659 7.74%725003 - PENSION UAL DISCRETIONARY MISC 32,089 38,894 47,940 36,326 -24.23%727001 - CAR ALLOWANCE 4,952 8,446 8,400 8,400 0.00% 727003 - CELL PHONE STIPEND 1,926 2,010 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,835 1,900 1,672 2,651 58.56% 727012 - LIFE INSURANCE 315 851 1,260 1,470 16.67%727013 - EMP ASSISTANCE PROGRAM 59 160 240 280 16.67%727016 - MEDICARE FRINGES 15,383 16,396 16,418 17,438 6.21%727017 - PARS DC 401A 2,801 3,143 3,379 3,641 7.73% 727019 - SURVIVOR BENEFIT 502 1,378 - - 727020 - DEFERRED COMP CITY CONTRIB 1,457 1,254 1,440 5,081 252.81% 728003 - COMPENSATED ABSENCES 11,385 27,184 28,386 29,823 5.06% 72 - BENEFITS Total 258,565 365,254 558,369 573,049 2.63% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 4,579 3,716 - - 74 - OTHER PAYS Total 4,579 3,716 - - 81 - CONTRACT SERVICES 811001 - PROPERTY MANAGEMENT 156,541 190,358 189,805 193,601 2.00% 811008 - SERVICES PROFESSIONAL 103,188 140,859 100,194 100,194 0.00% 811015 - SERVCES OTHER PRINT VENDOR 55 - 4,000 4,000 0.00% 841060 - OTHER AGENCY FEES - - 2,650 2,650 0.00%81 - CONTRACT SERVICES Total 259,784 331,217 296,649 300,445 1.28% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 9,185 8,873 9,500 9,500 0.00%831004 - UTILITIES ELECTRICITY 64,232 71,660 61,800 76,394 23.61%831005 - UTILITIES WATER 20,307 20,429 23,500 23,500 0.00% 83 - UTILITIES Total 93,724 100,962 94,800 109,394 15.39% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 8,997 4,128 8,000 8,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 41,704 48,182 38,800 38,800 0.00% 84 - SUPPLIES & MATERIALS Total 50,702 52,310 46,800 46,800 0.00% HARBOR SUMMARY BY ACCOUNT DETAIL 132 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE HARBOR SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 33,933 29,283 17,063 37,556 120.10% 851037 - MAINT & REPAIR NOC 64,500 123,733 100,000 100,000 0.00% 851066 - SEWER USE FEE/PROP TAX 5,189 5,353 5,801 5,801 0.00% 851068 - MARINA PARK MAINTENANCE 6,318 10,033 43,047 43,047 0.00% 851070 - MAINT/REPAIR MARINAS 16,608 11,882 15,000 15,000 0.00%851072 - SEWER FEES: FIXED + USE 88 - 100 100 0.00%85 - MAINTENANCE & REPAIR Total 126,635 180,285 181,011 201,504 11.32% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 8,536 8,910 1,500 4,750 216.67% 861003 - TRAINING 12,730 11,620 6,000 15,750 162.50% 86 - TRAVEL & TRAINING Total 21,266 20,529 7,500 20,500 173.33% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 7,826 8,466 10,000 10,000 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 5,369 4,235 4,750 4,750 0.00%871004 - PUBLICATIONS & DUES NOC 2,575 4,520 1,000 1,000 0.00%871006 - UNIFORM EXPENSE 12,965 6,563 18,000 18,000 0.00%87 - GENERAL EXPENSES Total 28,736 23,785 33,750 33,750 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 16,500 20,056 21,249 17,084 -19.60% 881003 - VEHICLE REPLACE ISF 35,618 33,118 121,670 37,868 -68.88% 881004 - IT ISF OPERATING CHARGE 86,452 96,804 114,322 134,088 17.29% 881005 - IT ISF REPLACEMENT CHARGE 16,764 16,764 17,408 20,881 19.95%881010 - WORKERS' COMP ISF MISC 8,492 10,077 12,832 14,062 9.58%881012 - GENERAL LIABILITY INSURANCE 20,132 17,445 22,385 26,332 17.63% 881013 - UNINSURED CLAIMS CHARGE 36,928 34,721 47,494 49,644 4.53% 881014 - ANNUAL OPEB CHARGE 16,938 18,437 38,470 3,574 -90.71% 881015 - OTHER INSURANCE ISF RATES 36,063 53,196 74,000 77,700 5.00% 88 - INTERNAL SVC CHARGE Total 273,888 300,618 469,829 381,232 -18.86% 90 - CAPITAL EXPENDITURES911024 - EQUIPMENT N.O.C.42,636 - - - 911039 - OFFICE FURNITURE/FIXTURES - - 5,000 5,000 0.00%90 - CAPITAL EXPENDITURES Total 42,636 - 5,000 5,000 0.00% 10045451 - HARBOR DEPARTMENT Total 2,195,603 2,487,625 2,817,875 2,860,962 1.53% Grand Total 2,195,603 2,487,625 2,817,875 2,860,962 1.53% 133 THIS PAGE IS INTENTIONALLY LEFT BLANK 134 The Human Resources Department provides exceptional customer service and support to the City Council, Civil Service Board, City employees, and the public. The Department provides strategic and analytical information to the City Manager to assist with achieving key Council initiatives and promote organizational transparency. By utilizing a holistic approach to attracting, retaining, and developing city employees, the City of Newport Beach proactively responds to community needs. The Department is committed to hiring highly qualified employees and to ensuring their professional growth through robust training and leadership opportunities. Not surprisingly, the City of Newport Beach continues to be a desirable place to work. The Human Resources Department oversees a risk management program designed to anticipate and mitigate potential loss stemming from a variety of exposures, including but not limited to those associated with workers’ compensation, employee safety, tort injuries, employee discipline, hiring protocols and benefits administration. H UMA N R E S OU R C E S MISSION STATEMENT To hire, retain and develop quality employees to achieve the City’s goals; minimize public liability risks and costs through proactive risk management; and provide excellent service to internal and external customers. OVERVIEW 135 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Successfully recruited over 200 new employees. •Completed four Request for Proposals (RFPs) and executed multi-year contracts. •Implemented an efficient reference check platform. •Compiled department videos and photos to increase recruitment efforts on social media. •Implemented systematic Human Resources Information System (HRIS) auditing protocol for improved operations. •Transitioned to a paperless Personnel Action Form (PAF) processing system, including interdepartmental document exchanges. Budget Highlights •Expand the employee Wellness Program. Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Assist with labor negotiations to secure successor Memorandum of Understandings (MOUs). •Continue annual audits for Benefits administration. •Review and improve efficiencies with the Safety Program. •Continue to identify opportunities of paperless operations to contribute to decreasing carbon footprint. Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Recruitment Length (Non-Continuous; from opening date to first eligible list date; measured in business days) 28 days 32 days 32 days 32 days Percentage of employees who positively rate workshops being valuable. (Trainings include PowerPoint, Word, Excel, DISC, presentation skills, etc.) 97% 99% 99% 100% Percentage of hiring managers who positively rate their experience with the hiring process. 94% 94% 94% 100% 136 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 HUMAN RESOURCES PERSONNEL FY 24 FY 25 FY 26 Full-Time 13.00 13.00 13.00 Part-Time (FTE)0.50 0.50 0.50 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT TO THE HR DIRECTOR 1.00 1.00 95,098 960 32,844 128,902 DEPARTMENT ASSISTANT 1.00 1.00 60,693 - 29,173 89,866 DEPUTY HUMAN RESOURCES DIRECTOR 1.00 1.00 190,797 960 43,017 234,774 HUMAN RESOURCES ANALYST, ASSISTANT 1.00 1.00 81,528 - 31,387 112,915 HUMAN RESOURCES ANALYST, ASSISTANT 1.00 1.00 79,587 - 31,181 110,769 HUMAN RESOURCES ANALYST, ASSISTANT 1.00 1.00 81,247 1,800 31,486 114,533 HUMAN RESOURCES ANALYST, ASSISTANT (HRIS)1.00 1.00 111,569 - 34,581 146,150 HUMAN RESOURCES ANALYST, SENIOR 1.00 1.00 109,926 960 35,546 146,432 HUMAN RESOURCES ANALYST, SENIOR 1.00 1.00 106,833 - 34,077 140,911 HUMAN RESOURCES DIRECTOR 1.00 1.00 283,621 5,760 71,773 361,153 HUMAN RESOURCES SPECIALIST 1.00 1.00 73,778 - 30,564 104,342 HUMAN RESOURCES SUPERVISOR 1.00 1.00 147,902 2,760 39,789 190,452 HUMAN RESOURCES SUPERVISOR 1.00 1.00 148,437 960 39,796 189,193 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay INTERN 0.50 0.50 22,262 - 1,283 23,544 1,593,280 14,160 486,496 2,093,936 137 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01025005 - HUMAN RESOURCES70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,174,584 1,266,172 1,605,227 1,571,018 -2.13% 711003 - SALARIES PART TIME 107,063 - 21,781 22,262 2.21%70 - REGULAR SALARIES Total 1,281,646 1,266,172 1,627,009 1,593,280 -2.07% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,592 1,810 1,800 3,600 100.00% 71 - SPECIAL PAYS Total 1,592 1,810 1,800 3,600 100.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 200,310 193,575 293,592 293,748 0.05%721002 - CAFETERIA ALLOWANCE PT 4,355 - - - 722001 - PENSION EE NORMAL COST MISC 99,433 101,072 131,491 125,863 -4.28% 723002 - PENSION ER NORMAL COST MISC 114,029 128,782 161,792 156,466 -3.29% 723004 - RETIREMENT PART TIME/TEMP 589 - 762 835 9.51%724001 - PENSION EE CONTRIB MISC (154,986) (145,122) (184,808) (192,891) 4.37%725001 - PENSION UAL REQUIRED MISC 305,618 280,207 350,268 351,525 0.36% 725003 - PENSION UAL DISCRETIONARY MISC 159,000 180,849 94,885 66,975 -29.42% 727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00%727003 - CELL PHONE STIPEND 6,740 5,276 3,840 5,760 50.00% 727004 - RHS $2.50 CONTRIBUTION 14,745 20,496 7,900 5,414 -31.47% 727012 - LIFE INSURANCE 1,158 1,297 1,365 1,470 7.69%727013 - EMP ASSISTANCE PROGRAM 220 245 260 280 7.69%727015 - UNEMPLOYMENT EXPENSE 524 525 - - 727016 - MEDICARE FRINGES 19,572 18,934 23,743 23,308 -1.83% 727017 - PARS DC 401A 4,801 5,207 5,340 5,672 6.23%727019 - SURVIVOR BENEFIT 335 752 - - 727020 - DEFERRED COMP CITY CONTRIB 5,219 10,419 10,680 11,345 6.23% 728003 - COMPENSATED ABSENCES 43,756 47,438 56,183 54,986 -2.13% 72 - BENEFITS Total 830,230 854,778 962,093 915,555 -4.84% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 2,161 7,317 4,800 4,800 0.00%74 - OTHER PAYS Total 2,161 7,317 4,800 4,800 0.00% 81 - CONTRACT SERVICES 811005 - SERVICES ADMINISTRATIVE 194,411 235,090 287,266 287,266 0.00%811008 - SERVICES PROFESSIONAL 120,544 136,237 154,085 154,085 0.00%811016 - SERVICES PHYSICALS 62,004 78,380 49,542 74,542 50.46% 811027 - SERVICES CITY PRINT CONTRACT 3,268 517 5,500 5,500 0.00% 81 - CONTRACT SERVICES Total 380,227 450,223 496,393 521,393 5.04% 84 - SUPPLIES & MATERIALS841005 - EMPLOYEE RECOGNITION 37,005 18,839 26,458 26,458 0.00% 841007 - SUPPLIES OFFICE NOC 8,682 8,724 15,000 15,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 421 587 1,316 1,316 0.00%841051 - WELLNESS PROGRAM 17,442 17,240 17,000 22,000 29.41%84 - SUPPLIES & MATERIALS Total 63,550 45,390 59,774 64,774 8.36% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 10,156 10,982 10,000 10,000 0.00% 861003 - TRAINING 8,246 9,156 13,500 13,500 0.00%861005 - TRAINING CITY WIDE 49,885 59,269 73,000 73,000 0.00%86 - TRAVEL & TRAINING Total 68,287 79,408 96,500 96,500 0.00% HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 138 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,050 1,102 2,500 2,500 0.00%871004 - PUBLICATIONS & DUES NOC 1,988 3,603 5,700 5,700 0.00% 871015 - TUITION REIMBURSEMENT 73,621 58,668 98,500 98,500 0.00%87 - GENERAL EXPENSES Total 76,658 63,372 106,700 106,700 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 155,724 176,539 181,212 195,844 8.07%881005 - IT ISF REPLACEMENT CHARGE 23,423 23,423 23,689 23,757 0.29% 881010 - WORKERS' COMP ISF MISC 685 10,228 13,035 14,284 9.58%881012 - GENERAL LIABILITY INSURANCE 20,163 18,630 30,957 37,795 22.09% 881013 - UNINSURED CLAIMS CHARGE 5,094 4,789 7,036 19,094 171.37%881014 - ANNUAL OPEB CHARGE 65,096 71,479 69,040 6,589 -90.46% 88 - INTERNAL SVC CHARGE Total 270,186 305,089 324,969 297,362 -8.50% 89 - RISK MANAGEMENT891008 - BENEFITS 19,508 17,683 20,000 25,000 25.00% 891010 - RECRUITMENT AND RETENTION 135,000 211,914 162,915 212,915 30.69%891020 - OUTSIDE COUNSEL ADVISORY 24,280 61,990 70,000 70,000 0.00% 89 - RISK MANAGEMENT Total 178,788 291,587 252,915 307,915 21.75% 90 - CAPITAL EXPENDITURES911001 - OFFICE EQUIPMENT 1,333 1,490 5,000 5,000 0.00% 90 - CAPITAL EXPENDITURES Total 1,333 1,490 5,000 5,000 0.00% 01025005 - HUMAN RESOURCES Total 3,154,659 3,366,636 3,937,952 3,916,879 -0.54% Grand Total 3,154,699 3,366,636 3,937,952 3,916,879 -0.54% 139 THIS PAGE IS INTENTIONALLY LEFT BLANK 140 L I B R A R Y &C U L T U R A L A R T S MISSION STATEMENT To serve as the cultural, educational and informational heart of Newport Beach. OVERVIEW The Library Services Department offers a diverse range of resources, information, and programming for every age group in our community. The Department supports life-long learning providing access to a considerable collection of books, media, digital resources, and other materials. Services include computer, printing, and Wi-Fi access, passport processing, homebound delivery, test proctoring, and children's programs. In addition, the Cultural Arts Division's activities consist of the coordination of revolving art and cultural exhibitions at the Central Library, the Sculpture Exhibition in Civic Center Park, Concerts on the Green, and the annual Newport Beach Art Exhibition. Each year, the Department connects with over 2.5 million people, both in-person and off-site, through its vast array of offerings and services. 141 Summary of Notable Accomplishments During Fiscal Year 2024-25 •We launched a new Special Delivery Program to deliver library materials to Newport Beach residents who are new parents or primary caregivers. There are only a handful of libraries in the United States that offer this service. •Started a seed library at Mariners, which has seen over 1,000 checkouts in its first six months. •Outreach efforts have doubled since FY23-24. A new library laptop has allowed staff to issue library cards offsite. •A new online reservation system launched for Passport appointments, streamlining the process and making it more user friendly. •A new projector was installed in the children’s programming area at the Central Library to allow for greater flexibility for programming, specifically author events. Budget Highlights •In collaboration with Finance, a review of the City Library Rents, Fines, and Fees was conducted and adopted. •Council approved a three-year rotation for the Sculpture Exhibition which maintains the integrity of the program while being fiscally responsible. •Construction on the new Balboa Library/Fire Station 1 to begin. •Project Adult Literacy is anticipating a grant from the California Library Literacy Services division to augment the funding for this program. •The library also anticipates receiving additional funding from the Newport Beach Public Library Foundation, Friends of the Library, and the Arts Foundation to help fund programs and materials. Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Develop new programming ideas for Witte Hall space. •Expand the collections and what types of materials are offered. •Determine what programs and services can be offered offsite for patrons on the Peninsula during the closure of the Balboa Library. 142 Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Goal: Increase awareness of the Library Door Counts 653,667 673,277 693,475 3% increase Average number of attendees for Outreach programs 50 programs with an average of 203 at each = 10,181 total 50 programs with an average of 209 at each = 10,486 total 50 programs with an average of 216 at each = 10,800 total 3% increase Website Visits 918,151 945,695 974,065 3% increase Mobile app usage 176,851 182,156 187,620 3% increase New eNews subscribers 2,955 3,043 3,134 3% increase Number of New Resident Postcards Mailed 1,227 (three quarters) 1,416 N/A This is dependent on how many people move into our service area Goal: Increase use of Library services and materials Library cards issued 9,177 9,268 9,361 1% increase Checkouts 1,213,486 1,225,620 1,237,876 1% increase Average number of attendees for all programs 1,009 programs with a total attendance of 109,729 = 109 attendees per program 1,009 programs with a total attendance 110,826 = 110 attendees per program 1,009 programs with a total attendance 111,934 = 111 attendees per program 1% increase Goal: Advance digital and traditional literacy skills across all ages Computer Use Sessions 40,010 40,410 40,814 1% increase Digital Library Use 263,109 265,740 268,397 1% increase Reading challenge program active participants 3,012 3,042 3,072 1% increase Checkouts 1,213,486 1,225,620 1,237,876 1% increase 143 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 FY 24 FY 25 FY 26 Full-Time 36.00 36.00 35.00 Part-Time (FTE)22.83 23.31 24.27 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 102,487 1,800 35,494 139,781 FACILITIES MAINTENANCE TECHNICIAN 1.00 0.00 - - - - LIBRARIAN I 1.00 1.00 102,266 - 35,858 138,124 LIBRARIAN I 1.00 1.00 85,253 - 32,143 117,397 LIBRARIAN I 1.00 1.00 101,538 - 33,515 135,053 LIBRARIAN I 1.00 1.00 90,537 - 34,117 124,654 LIBRARIAN I 1.00 1.00 82,591 - 31,500 114,091 LIBRARIAN I 1.00 1.00 92,205 1,800 33,011 127,016 LIBRARIAN II 1.00 1.00 91,514 - 32,449 123,963 LIBRARIAN II 1.00 1.00 112,520 - 36,666 149,186 LIBRARIAN II 1.00 1.00 111,813 - 36,457 148,269 LIBRARIAN II 1.00 1.00 112,117 - 37,101 149,218 LIBRARIAN II 1.00 1.00 112,471 - 36,397 148,867 LIBRARIAN III 1.00 1.00 123,722 960 38,427 163,109 LIBRARIAN III 1.00 1.00 122,842 - 35,779 158,621 LIBRARIAN III 1.00 1.00 122,966 960 37,474 161,401 LIBRARY ASSISTANT 1.00 1.00 86,968 - 34,480 121,448 LIBRARY ASSISTANT 1.00 1.00 86,968 - 35,234 122,202 LIBRARY ASSISTANT 1.00 1.00 86,647 - 33,600 120,246 LIBRARY ASSISTANT 1.00 1.00 86,391 - 33,416 119,807 LIBRARY ASSISTANT 1.00 1.00 82,548 - 32,622 115,170 LIBRARY ASSISTANT 1.00 1.00 81,030 - 31,335 112,365 LIBRARY CLERK I 1.00 1.00 55,499 - 28,981 84,479 LIBRARY CLERK I 1.00 1.00 67,741 - 32,592 100,332 LIBRARY CLERK I 1.00 1.00 67,741 - 31,564 99,304 LIBRARY CLERK I 1.00 1.00 67,468 - 29,893 97,361 LIBRARY CLERK II 1.00 1.00 75,029 - 31,477 106,505 LIBRARY CLERK II 1.00 1.00 75,041 - 33,186 108,227 LIBRARY CLERK II 1.00 1.00 74,329 - 32,316 106,646 LIBRARY CLERK II 1.00 1.00 74,362 - 33,460 107,822 LIBRARY CLERK, SENIOR 1.00 1.00 86,517 1,800 34,698 123,015 LIBRARY CLERK, SENIOR 1.00 1.00 86,191 - 34,691 120,882 LIBRARY CLERK, SENIOR 1.00 1.00 86,968 - 34,506 121,474 LIBRARY SERVICES DIRECTOR 1.00 1.00 218,574 5,760 56,789 281,122 LIBRARY SERVICES MANAGER 1.00 1.00 149,258 960 40,247 190,465 MARKETING SPECIALIST 1.00 1.00 97,414 - 33,076 130,490 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay DEPARTMENT ASSISTANT 0.48 0.48 32,944 - 2,474 35,418 DEPARTMENT ASSISTANT 0.45 0.45 30,456 - 1,709 32,164 LIBRARY ASSISTANT 3.37 3.37 276,560 - 16,641 293,202 LIBRARY ASSISTANT 0.96 0.96 78,783 - 5,742 84,525 LIBRARY ASSISTANT 0.48 0.48 39,391 - 2,173 41,565 LIBRARY ASSISTANT 0.48 0.48 29,063 - 2,415 31,478 LIBRARY CLERK I 4.71 4.71 301,008 - 28,035 329,043 LIBRARY CLERK I 0.95 0.95 60,713 - 4,454 65,167 LIBRARY CLERK I 1.37 1.37 87,554 - 15,330 102,884 LIBRARY CLERK I 1.66 1.66 101,998 - 5,429 107,427 LIBRARY CLERK II 0.00 0.48 21,923 - 10,165 32,088 LIBRARY CLERK II 0.00 0.48 21,923 - 10,165 32,088 LIBRARY PAGE 4.44 4.44 221,538 - 11,645 233,182 LIBRARY PAGE 0.78 0.78 30,683 - 1,721 32,404 LIBRARY PAGE 2.20 2.20 109,771 - 5,833 115,604 LIBRARY PAGE 0.48 0.48 19,567 - 1,142 20,709 LITERACY COORDINATOR 0.50 0.50 46,959 - 2,567 49,526 4,870,360 14,040 1,342,187 6,226,587 LIBRARY PERSONNEL 144 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01060005 - LIBRARY ADMIN 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 762,799 944,438 1,049,665 1,018,294 -2.99% 711003 - SALARIES PART TIME 26,814 26,318 29,708 74,302 150.11% 70 - REGULAR SALARIES Total 789,613 970,756 1,079,373 1,092,595 1.23% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - - 476 238 -50.00% 712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 1,805 1,810 2,276 2,038 -10.46% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 148,741 170,834 203,256 180,768 -11.06% 721002 - CAFETERIA ALLOWANCE PT - - - 16,955 722001 - PENSION EE NORMAL COST MISC 69,665 85,659 94,905 93,819 -1.14%723002 - PENSION ER NORMAL COST MISC 62,853 89,142 97,367 96,945 -0.43% 723004 - RETIREMENT PART TIME/TEMP 1,006 987 1,040 1,142 9.84%724001 - PENSION EE CONTRIB MISC (94,167) (108,856) (121,158) (130,333) 7.57% 725001 - PENSION UAL REQUIRED MISC 172,914 158,537 229,042 227,849 -0.52% 725003 - PENSION UAL DISCRETIONARY MISC 89,960 102,321 62,046 43,411 -30.03%727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 4,479 5,492 5,760 3,840 -33.33%727004 - RHS $2.50 CONTRIBUTION 8,468 9,382 8,256 8,516 3.15% 727012 - LIFE INSURANCE 798 930 945 1,155 22.22% 727013 - EMP ASSISTANCE PROGRAM 150 174 180 220 22.22%727016 - MEDICARE FRINGES 11,065 13,498 15,860 15,994 0.84% 727017 - PARS DC 401A 3,201 3,695 4,081 4,371 7.11%727019 - SURVIVOR BENEFIT 301 501 - - 727020 - DEFERRED COMP CITY CONTRIB 2,365 1,299 1,020 5,466 435.93% 728003 - COMPENSATED ABSENCES 26,546 35,145 36,738 35,640 -2.99%72 - BENEFITS Total 513,157 573,568 644,139 610,560 -5.21% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 5,011 6,692 2,147 5,969 178.09% 74 - OTHER PAYS Total 5,011 6,692 2,147 5,969 178.09% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 1,621 3,044 3,000 3,000 0.00% 811015 - SERVCES OTHER PRINT VENDOR - - 2,500 2,500 0.00% 811027 - SERVICES CITY PRINT CONTRACT 167 644 988 988 0.00%81 - CONTRACT SERVICES Total 1,788 3,688 6,488 6,488 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 5,584 6,109 6,000 6,481 8.01% 83 - UTILITIES Total 5,584 6,109 6,000 6,481 8.01% 84 - SUPPLIES & MATERIALS841004 - PROGRAMMING 301 978 2,000 2,000 0.00% 841007 - SUPPLIES OFFICE NOC 10,072 10,756 11,000 11,000 0.00% 841008 - SUPPLIES COMP SOFTWARE - 1,040 - - 841010 - SUPPLIES COPY MACHINE 726 3,325 6,000 4,000 -33.33% 841046 - SPECIAL DEPT EXPENSE NOC 24 - - - 841052 - LIBRARY MATERIALS 691,792 672,934 669,740 669,740 0.00%84 - SUPPLIES & MATERIALS Total 702,914 689,034 688,740 686,740 -0.29% LIBRARY SUMMARY BY ACCOUNT DETAIL 145 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC - 45,439 27,050 - -100.00% 851007 - AUTOMOTIVE FUEL/WASH 3,100 2,937 3,060 3,060 0.00% 851010 - MAINT & REPAIR EQUIPMENT 185 2,303 2,500 2,500 0.00% 851011 - MAINTENANCE COPIERS 299 299 1,000 1,000 0.00%851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00% 851016 - MAINT & REPAIR BUILDING - 331 600 600 0.00%85 - MAINTENANCE & REPAIR Total 3,584 51,309 34,710 7,660 -77.93% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 7,253 4,835 5,000 5,000 0.00%861003 - TRAINING 1,296 5,061 5,625 5,625 0.00% 86 - TRAVEL & TRAINING Total 8,549 9,896 10,625 10,625 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 6,806 9,813 6,000 8,000 33.33% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 12,609 11,919 10,000 12,000 20.00% 871004 - PUBLICATIONS & DUES NOC 2,511 2,713 5,000 3,000 -40.00% 871006 - UNIFORM EXPENSE 262 252 202 - -100.00% 871018 - HARDWARE MONITOR/PRINTER 4,330 2,647 5,000 4,500 -10.00% 87 - GENERAL EXPENSES Total 26,518 27,343 26,202 27,500 4.95% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 8,000 9,724 10,303 4,476 -56.56%881003 - VEHICLE REPLACE ISF 5,899 8,153 8,391 7,567 -9.81% 881004 - IT ISF OPERATING CHARGE 120,965 134,470 191,965 213,801 11.38%881005 - IT ISF REPLACEMENT CHARGE 41,181 41,181 51,475 56,115 9.01% 881010 - WORKERS' COMP ISF MISC 7,265 8,933 11,601 14,023 20.88%881012 - GENERAL LIABILITY INSURANCE 46,592 38,295 42,889 54,981 28.19% 881014 - ANNUAL OPEB CHARGE 39,493 52,532 49,789 4,271 -91.42%881015 - OTHER INSURANCE ISF RATES 126 126 - - 88 - INTERNAL SVC CHARGE Total 269,520 293,415 366,412 355,233 -3.05% 89 - RISK MANAGEMENT 891041 - SPECIAL EVENT LIABILITY 2,498 1,920 3,000 4,274 42.47%89 - RISK MANAGEMENT Total 2,498 1,920 3,000 4,274 42.47% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 1,648 1,019 2,000 2,000 0.00%90 - CAPITAL EXPENDITURES Total 1,648 1,019 2,000 2,000 0.00% 01060005 - LIBRARY ADMIN Total 2,332,189 2,636,559 2,872,112 2,818,164 -1.88% 0106021 - CDM BRANCH LIBRARY 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 164,564 176,063 175,874 179,280 1.94% 711003 - SALARIES PART TIME 41,537 52,416 47,590 48,630 2.19%70 - REGULAR SALARIES Total 206,101 228,479 223,465 227,911 1.99% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 172 174 670 335 -50.00%71 - SPECIAL PAYS Total 172 174 670 335 -50.00% 146 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 32,562 33,029 45,168 45,192 0.05% 722001 - PENSION EE NORMAL COST MISC 12,205 14,555 16,089 16,042 -0.29%723002 - PENSION ER NORMAL COST MISC 17,992 21,658 21,945 21,314 -2.88% 723004 - RETIREMENT PART TIME/TEMP 685 979 745 952 27.67% 724001 - PENSION EE CONTRIB MISC (22,193) (22,442) (23,967) (25,522) 6.49% 725001 - PENSION UAL REQUIRED MISC 35,830 32,851 38,377 40,115 4.53% 725003 - PENSION UAL DISCRETIONARY MISC 18,641 21,202 10,396 7,643 -26.48%727004 - RHS $2.50 CONTRIBUTION 1,621 1,662 1,438 1,490 3.62% 727012 - LIFE INSURANCE 213 215 210 420 100.00% 727013 - EMP ASSISTANCE PROGRAM 40 40 40 80 100.00%727016 - MEDICARE FRINGES 3,055 3,354 3,331 3,305 -0.78% 727019 - SURVIVOR BENEFIT 100 188 - - 727020 - DEFERRED COMP CITY CONTRIB 727 372 360 360 0.00% 728003 - COMPENSATED ABSENCES 5,501 5,993 6,156 6,275 1.94% 72 - BENEFITS Total 106,979 113,656 120,288 117,665 -2.18% 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 18,411 18,065 16,000 - -100.00%81 - CONTRACT SERVICES Total 18,411 18,065 16,000 - -100.00% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS - - 357 - -100.00% 831004 - UTILITIES ELECTRICITY 6,319 6,760 6,862 7,085 3.25%831005 - UTILITIES WATER 1,507 1,595 2,000 2,000 0.00% 83 - UTILITIES Total 7,827 8,355 9,219 9,085 -1.45% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 425 595 600 600 0.00%841009 - OFFICE SUPPLIES CHILD PROGRAM 92 140 100 100 0.00% 841010 - SUPPLIES COPY MACHINE 68 69 100 100 0.00% 84 - SUPPLIES & MATERIALS Total 585 803 800 800 0.00% 85 - MAINTENANCE & REPAIR851010 - MAINT & REPAIR EQUIPMENT 95 95 100 - -100.00% 851016 - MAINT & REPAIR BUILDING 7,532 3,135 10,499 499 -95.25% 851066 - SEWER USE FEE/PROP TAX - - - - 851072 - SEWER FEES: FIXED + USE - - 147 - -100.00% 85 - MAINTENANCE & REPAIR Total 7,627 3,230 10,746 499 -95.36% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 44,395 49,761 56,459 57,641 2.09%881005 - IT ISF REPLACEMENT CHARGE 16,362 16,362 16,124 15,971 -0.95% 881010 - WORKERS' COMP ISF MISC 2,053 2,313 2,981 3,520 18.09% 881012 - GENERAL LIABILITY INSURANCE 7,972 8,353 8,085 9,917 22.66%881014 - ANNUAL OPEB CHARGE 8,183 8,991 8,342 752 -90.99% 88 - INTERNAL SVC CHARGE Total 78,965 85,780 91,991 87,802 -4.55% 0106021 - CDM BRANCH LIBRARY Total 426,668 458,541 473,179 444,096 -6.15% 0106022 - MARINERS BRANCH LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 507,870 536,767 536,359 548,967 2.35% 147 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 711003 - SALARIES PART TIME 211,270 213,505 346,713 351,265 1.31% 70 - REGULAR SALARIES Total 719,140 750,273 883,071 900,232 1.94% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 4,150 4,154 2,096 4,570 118.01%71 - SPECIAL PAYS Total 4,150 4,154 2,096 4,570 118.01% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 123,316 121,538 135,504 135,576 0.05% 721002 - CAFETERIA ALLOWANCE PT 3,015 2,995 - - 722001 - PENSION EE NORMAL COST MISC 50,221 55,848 50,045 62,981 25.85%723002 - PENSION ER NORMAL COST MISC 44,076 55,298 48,600 60,460 24.40% 723004 - RETIREMENT PART TIME/TEMP 5,506 5,259 12,135 7,941 -34.56%724001 - PENSION EE CONTRIB MISC (62,034) (68,278) (62,160) (84,337) 35.68% 725001 - PENSION UAL REQUIRED MISC 112,507 103,153 117,036 122,835 4.95% 725003 - PENSION UAL DISCRETIONARY MISC 58,533 66,576 31,704 23,403 -26.18%727004 - RHS $2.50 CONTRIBUTION 11,393 11,028 9,322 9,582 2.79% 727012 - LIFE INSURANCE 641 651 630 1,050 66.67% 727013 - EMP ASSISTANCE PROGRAM 120 122 120 200 66.67%727016 - MEDICARE FRINGES 11,219 11,463 12,865 13,053 1.47% 727019 - SURVIVOR BENEFIT 268 564 - - 727020 - DEFERRED COMP CITY CONTRIB 4,128 2,515 2,760 3,060 10.87% 728003 - COMPENSATED ABSENCES 17,272 17,901 18,773 19,214 2.35% 72 - BENEFITS Total 380,182 386,631 377,334 375,019 -0.61% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 61 63 63 0.00%74 - OTHER PAYS Total - 61 63 63 0.00% 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 41,051 41,364 37,000 - -100.00% 81 - CONTRACT SERVICES Total 41,051 41,364 37,000 - -100.00% 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 5,025 2,864 5,100 5,100 0.00%831004 - UTILITIES ELECTRICITY 63,529 72,515 69,657 77,305 10.98% 83 - UTILITIES Total 68,554 75,379 74,757 82,405 10.23% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 4,029 1,983 4,000 4,000 0.00%841009 - OFFICE SUPPLIES CHILD PROGRAM 204 135 250 250 0.00% 841010 - SUPPLIES COPY MACHINE 2,479 2,451 2,600 2,600 0.00% 84 - SUPPLIES & MATERIALS Total 6,713 4,568 6,850 6,850 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 191 398 300 - -100.00% 851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00% 851016 - MAINT & REPAIR BUILDING 50,205 81,276 76,100 100 -99.87%851037 - MAINT & REPAIR NOC 347 - 500 500 0.00% 851066 - SEWER USE FEE/PROP TAX 1,140 1,176 1,288 1,288 0.00% 85 - MAINTENANCE & REPAIR Total 51,883 82,850 78,688 2,388 -96.97% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 384 51 37 37 0.00% 148 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING Total 384 51 37 37 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 174,648 195,985 222,619 227,320 2.11% 881005 - IT ISF REPLACEMENT CHARGE 65,061 65,061 64,113 63,507 -0.94% 881010 - WORKERS' COMP ISF MISC 8,170 9,171 11,793 13,878 17.68% 881012 - GENERAL LIABILITY INSURANCE 33,495 30,085 28,137 36,353 29.20% 881014 - ANNUAL OPEB CHARGE 25,696 26,855 25,441 2,302 -90.95% 88 - INTERNAL SVC CHARGE Total 307,069 327,158 352,103 343,360 -2.48% 0106022 - MARINERS BRANCH LIBRARY Total 1,579,126 1,672,489 1,811,998 1,714,923 -5.36% 0106023 - CENTRAL LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 969,937 1,111,597 1,256,620 1,278,466 1.74% 711003 - SALARIES PART TIME 410,411 432,192 779,673 799,106 2.49% 70 - REGULAR SALARIES Total 1,380,348 1,543,789 2,036,292 2,077,572 2.03% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 8,071 7,722 6,108 8,494 39.06%712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 9,876 9,532 7,908 10,294 30.17% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 262,352 265,294 338,760 338,940 0.05% 721002 - CAFETERIA ALLOWANCE PT 6,788 6,844 - 3,161 722001 - PENSION EE NORMAL COST MISC 99,558 111,821 111,223 134,576 21.00%723002 - PENSION ER NORMAL COST MISC 98,906 123,034 122,235 136,399 11.59% 723004 - RETIREMENT PART TIME/TEMP 10,059 10,229 27,289 21,303 -21.93%724001 - PENSION EE CONTRIB MISC (144,233) (149,207) (147,110) (185,133) 25.85% 725001 - PENSION UAL REQUIRED MISC 273,246 250,527 274,200 286,064 4.33%725003 - PENSION UAL DISCRETIONARY MISC 142,158 161,692 74,279 54,503 -26.62% 727003 - CELL PHONE STIPEND 37 - - - 727004 - RHS $2.50 CONTRIBUTION 21,573 25,449 11,288 14,190 25.71% 727012 - LIFE INSURANCE 1,428 1,495 1,575 1,890 20.00% 727013 - EMP ASSISTANCE PROGRAM 273 285 300 360 20.00% 727015 - UNEMPLOYMENT EXPENSE 5,810 - - - 727016 - MEDICARE FRINGES 21,749 23,240 29,854 30,151 0.99%727019 - SURVIVOR BENEFIT 535 1,253 - - 727020 - DEFERRED COMP CITY CONTRIB 7,987 5,298 5,640 5,700 1.06%728003 - COMPENSATED ABSENCES 41,949 40,296 43,982 44,746 1.74% 72 - BENEFITS Total 850,176 877,550 893,514 886,850 -0.75% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 10 357 126 187 48.78% 715005 - SALARY & BENEFIT SAVINGS - - - - 74 - OTHER PAYS Total 10 357 126 187 48.78% 81 - CONTRACT SERVICES811012 - SERVICES JANITORIAL 133,364 139,293 139,965 - -100.00% 81 - CONTRACT SERVICES Total 133,364 139,293 139,965 - -100.00% 83 - UTILITIES 149 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 831003 - UTILITIES NATURAL GAS 17,573 11,685 15,300 15,300 0.00% 831004 - UTILITIES ELECTRICITY 241,773 243,697 255,428 255,428 0.00% 831005 - UTILITIES WATER 9,298 9,534 12,305 12,305 0.00%83 - UTILITIES Total 268,643 264,916 283,033 283,033 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 7,835 5,627 7,000 7,000 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 819 1,649 1,800 1,800 0.00%841010 - SUPPLIES COPY MACHINE 1,318 3,959 4,050 4,050 0.00% 84 - SUPPLIES & MATERIALS Total 9,972 11,235 12,850 12,850 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 2,994 2,299 2,500 1,725 -31.00%851016 - MAINT & REPAIR BUILDING 83,450 113,881 107,499 5,064 -95.29% 851037 - MAINT & REPAIR NOC 2,800 1,538 1,500 1,500 0.00% 851066 - SEWER USE FEE/PROP TAX 20,012 20,647 21,630 22,173 2.51%851072 - SEWER FEES: FIXED + USE - - 627 - -100.00%85 - MAINTENANCE & REPAIR Total 109,256 138,365 133,756 30,462 -77.23% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 182 1 - - 86 - TRAVEL & TRAINING Total 182 1 - - 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 422,292 473,995 519,670 530,661 2.12% 881005 - IT ISF REPLACEMENT CHARGE 157,649 157,649 149,905 148,489 -0.94% 881010 - WORKERS' COMP ISF MISC 19,800 21,458 27,570 32,432 17.64%881012 - GENERAL LIABILITY INSURANCE 82,604 72,079 65,518 84,589 29.11% 881014 - ANNUAL OPEB CHARGE 62,408 61,310 59,605 5,362 -91.00% 88 - INTERNAL SVC CHARGE Total 744,754 786,491 822,268 801,534 -2.52% 0106023 - CENTRAL LIBRARY Total 3,506,581 3,771,527 4,329,713 4,102,782 -5.24% 0106024 - BALBOA BRANCH LIBRARY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 103,304 114,307 110,093 112,520 2.21%711003 - SALARIES PART TIME 89,441 101,346 153,748 157,629 2.52%70 - REGULAR SALARIES Total 192,744 215,653 263,841 270,149 2.39% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 336 271 275 275 0.00% 71 - SPECIAL PAYS Total 336 271 275 275 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 22,562 22,675 22,584 22,596 0.05% 721002 - CAFETERIA ALLOWANCE PT 9,325 9,351 - 9,300 722001 - PENSION EE NORMAL COST MISC 15,464 16,274 20,247 18,475 -8.75% 723002 - PENSION ER NORMAL COST MISC 10,842 14,551 16,194 14,258 -11.95%723004 - RETIREMENT PART TIME/TEMP 1,644 1,660 2,464 3,284 33.29% 724001 - PENSION EE CONTRIB MISC (17,548) (18,062) (22,963) (22,364) -2.61% 725001 - PENSION UAL REQUIRED MISC 22,365 20,506 24,023 25,177 4.81%725003 - PENSION UAL DISCRETIONARY MISC 11,636 13,234 6,508 4,797 -26.29% 727004 - RHS $2.50 CONTRIBUTION 2,159 2,292 1,932 1,984 2.69% 727012 - LIFE INSURANCE 110 109 105 420 300.00% 150 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 727013 - EMP ASSISTANCE PROGRAM 21 20 20 80 300.00%727016 - MEDICARE FRINGES 2,700 3,011 3,916 3,917 0.03% 727019 - SURVIVOR BENEFIT 67 63 - - 727020 - DEFERRED COMP CITY CONTRIB 27 29 - - 728003 - COMPENSATED ABSENCES 3,434 3,741 3,853 3,938 2.21%72 - BENEFITS Total 84,807 89,454 78,883 85,863 8.85% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 558 1,483 - 500 74 - OTHER PAYS Total 558 1,483 - 500 81 - CONTRACT SERVICES 811012 - SERVICES JANITORIAL 18,156 17,665 16,000 - -100.00%81 - CONTRACT SERVICES Total 18,156 17,665 16,000 - -100.00% 83 - UTILITIES 831005 - UTILITIES WATER 8,279 8,236 10,000 10,000 0.00%83 - UTILITIES Total 8,279 8,236 10,000 10,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 488 752 900 900 0.00% 841009 - OFFICE SUPPLIES CHILD PROGRAM 109 198 200 200 0.00%841010 - SUPPLIES COPY MACHINE 926 639 1,150 1,150 0.00% 84 - SUPPLIES & MATERIALS Total 1,524 1,588 2,250 2,250 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 139 95 200 - -100.00% 851016 - MAINT & REPAIR BUILDING 3,479 4,522 13,000 - -100.00% 851066 - SEWER USE FEE/PROP TAX 1,179 1,216 2,000 2,000 0.00%851072 - SEWER FEES: FIXED + USE 2,096 2,308 2,400 2,793 16.38% 85 - MAINTENANCE & REPAIR Total 6,892 8,142 17,600 4,793 -72.77% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 15 - 19 19 0.00%86 - TRAVEL & TRAINING Total 15 - 19 19 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 54,300 60,881 69,095 70,545 2.10% 881005 - IT ISF REPLACEMENT CHARGE 20,065 20,065 19,773 19,586 -0.94%881010 - WORKERS' COMP ISF MISC 2,517 2,814 3,623 4,228 16.68% 881012 - GENERAL LIABILITY INSURANCE 9,408 7,532 7,781 9,876 26.93%881014 - ANNUAL OPEB CHARGE 5,108 5,612 5,222 472 -90.96% 88 - INTERNAL SVC CHARGE Total 91,399 96,905 105,495 104,707 -0.75% 0106024 - BALBOA BRANCH LIBRARY Total 404,711 439,395 494,362 478,557 -3.20% 0106051 - LIBRARY FOUNDATION 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING - 790 - - 841052 - LIBRARY MATERIALS 32,253 2,430 - - 84 - SUPPLIES & MATERIALS Total 32,253 3,220 - - 87 - GENERAL EXPENSES 151 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 871017 - SOFTWARE LICENSE RENEWAL - 1,127 - 1,127 87 - GENERAL EXPENSES Total - 1,127 - 1,127 90 - CAPITAL EXPENDITURES 911027 - SOFTWARE LICENSE NEW 1,127 - - - 911039 - OFFICE FURNITURE/FIXTURES 603 21,546 - - 90 - CAPITAL EXPENDITURES Total 1,730 21,546 - - 0106051 - LIBRARY FOUNDATION Total 33,984 25,893 - 1,127 0106052 - FRIENDS OF THE LIBRARY 84 - SUPPLIES & MATERIALS841004 - PROGRAMMING 46,152 64,530 - - 841052 - LIBRARY MATERIALS 119,914 224,600 - - 84 - SUPPLIES & MATERIALS Total 166,066 289,130 - - 0106052 - FRIENDS OF THE LIBRARY Total 166,066 289,130 - - 01060601 - TECHNICAL PROCESSING 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 197,308 214,364 217,410 221,998 2.11% 70 - REGULAR SALARIES Total 197,308 214,364 217,410 221,998 2.11% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 293 287 638 447 -30.00% 712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 2,098 2,097 2,438 2,247 -7.85% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 67,687 68,024 67,752 67,788 0.05%722001 - PENSION EE NORMAL COST MISC 18,931 20,353 20,785 21,009 1.08% 723002 - PENSION ER NORMAL COST MISC 15,661 19,442 19,601 19,118 -2.46%724001 - PENSION EE CONTRIB MISC (24,239) (24,677) (25,448) (27,415) 7.73% 725001 - PENSION UAL REQUIRED MISC 44,215 40,539 47,440 49,673 4.71% 725003 - PENSION UAL DISCRETIONARY MISC 23,003 26,164 12,851 9,464 -26.36%727004 - RHS $2.50 CONTRIBUTION 4,235 11,246 3,838 5,224 36.11% 727012 - LIFE INSURANCE 310 315 315 315 0.00% 727013 - EMP ASSISTANCE PROGRAM 59 60 60 60 0.00%727016 - MEDICARE FRINGES 3,362 3,561 3,209 3,245 1.13% 727019 - SURVIVOR BENEFIT 100 188 - - 727020 - DEFERRED COMP CITY CONTRIB 2,280 1,537 1,740 1,740 0.00% 728003 - COMPENSATED ABSENCES 6,788 7,396 7,609 7,770 2.11% 72 - BENEFITS Total 162,393 174,147 159,751 157,991 -1.10% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - - 48 48 0.00%74 - OTHER PAYS Total - - 48 48 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 672 898 1,000 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 11,933 6,360 15,000 15,000 0.00%84 - SUPPLIES & MATERIALS Total 12,605 7,259 16,000 16,000 0.00% 88 - INTERNAL SVC CHARGE 152 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 881004 - IT ISF OPERATING CHARGE 44,986 50,425 57,213 58,411 2.09%881005 - IT ISF REPLACEMENT CHARGE 16,583 16,583 16,341 16,187 -0.94% 881010 - WORKERS' COMP ISF MISC 2,086 2,351 3,030 3,603 18.89%881012 - GENERAL LIABILITY INSURANCE 9,874 9,274 8,764 10,931 24.72% 881014 - ANNUAL OPEB CHARGE 10,099 11,096 10,312 931 -90.97%88 - INTERNAL SVC CHARGE Total 83,629 89,729 95,661 90,063 -5.85% 01060601 - TECHNICAL PROCESSING Total 458,032 487,595 491,308 488,347 -0.60% 01060603 - CULTURAL & ARTS 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 10,761 10,629 23,000 23,000 0.00% 811059 - SCULPTURE GARDEN VNB 76,177 153,231 135,000 214,080 58.58%81 - CONTRACT SERVICES Total 86,938 163,860 158,000 237,080 50.05% 82 - GRANT OPERATING 821006 - CITY GRANTS 30,000 25,000 30,000 30,000 0.00% 82 - GRANT OPERATING Total 30,000 25,000 30,000 30,000 0.00% 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 43,091 49,775 60,500 60,500 0.00% 84 - SUPPLIES & MATERIALS Total 43,091 49,775 60,500 60,500 0.00% 85 - MAINTENANCE & REPAIR 851037 - MAINT & REPAIR NOC 5,248 2,828 4,248 4,248 0.00% 85 - MAINTENANCE & REPAIR Total 5,248 2,828 4,248 4,248 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 4,195 1,850 1,340 1,340 0.00%871004 - PUBLICATIONS & DUES NOC 1,308 1,341 1,000 1,000 0.00% 87 - GENERAL EXPENSES Total 5,503 3,191 2,340 2,340 0.00% 01060603 - CULTURAL & ARTS Total 170,780 244,655 255,088 334,168 31.00% 01060604 - LITERACY SERVICES 70 - REGULAR SALARIES 711003 - SALARIES PART TIME 41,123 73,768 62,349 79,903 28.15%70 - REGULAR SALARIES Total 41,123 73,768 62,349 79,903 28.15% 72 - BENEFITS 721002 - CAFETERIA ALLOWANCE PT 383 - 9,300 - -100.00% 722001 - PENSION EE NORMAL COST MISC 1,278 3,538 2,742 2,537 -7.49% 723002 - PENSION ER NORMAL COST MISC 1,384 5,099 3,740 3,370 -9.89% 723004 - RETIREMENT PART TIME/TEMP 605 710 939 1,761 87.52% 724001 - PENSION EE CONTRIB MISC (1,837) (5,455) (4,085) (4,036) -1.20% 725001 - PENSION UAL REQUIRED MISC 9,585 8,788 - - 725003 - PENSION UAL DISCRETIONARY MISC 4,987 5,672 - - 727012 - LIFE INSURANCE - - - 210 727013 - EMP ASSISTANCE PROGRAM - - - 40 727016 - MEDICARE FRINGES 466 959 904 1,159 28.15%727019 - SURVIVOR BENEFIT - 63 - - 72 - BENEFITS Total 16,850 19,373 13,541 5,041 -62.77% 153 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE LIBRARY SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 360 - - - 74 - OTHER PAYS Total 360 - - - 84 - SUPPLIES & MATERIALS 841004 - PROGRAMMING 2,341 4,139 - - 841007 - SUPPLIES OFFICE NOC 298 294 - - 841052 - LIBRARY MATERIALS 1,049 2,271 - - 84 - SUPPLIES & MATERIALS Total 3,688 6,705 - - 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 1,490 - - - 871017 - SOFTWARE LICENSE RENEWAL 8,000 - - - 87 - GENERAL EXPENSES Total 9,490 - - - 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 8,024 8,931 10,062 19,507 93.86%881005 - IT ISF REPLACEMENT CHARGE 2,764 2,764 2,724 5,288 94.12%881010 - WORKERS' COMP ISF MISC 348 394 964 1,123 16.43% 881012 - GENERAL LIABILITY INSURANCE 1,648 1,830 1,492 2,185 46.43% 88 - INTERNAL SVC CHARGE Total 12,784 13,919 15,243 28,102 84.36% 01060604 - LITERACY SERVICES Total 84,295 113,765 91,132 113,046 24.05% 83160 - Ackerman Library 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.- 19,940 - - 90 - CAPITAL EXPENDITURES Total - 19,940 - - 83160 - Ackerman Library Total - 19,940 - - Grand Total 9,162,432 10,159,488 10,818,892 10,495,210 -2.99% 154 P O L I C E MISSION STATEMENT The Newport Beach Police Department is committed to providing our Community with the highest quality police services possible to maintain the quality of life that is cherished by those who reside, work, and visit here. Our mission is to: • Respond positively to the Community’s needs, desires, and values and in so doing be recognized as an extension and reflection of those we serve. • Strive to provide a safe and healthy environment for all, free from violence and property loss resulting from criminal acts, and injuries caused by traffic violators. • Manage inevitable change and welcome the challenge of future problems with creative solutions which are financially prudent and consistent with Community values. 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. 155 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Established a new Quality of Life/Homeless Liaison unit using existing personnel resources •Adjusted patrol procedures to enforce new public camping and public conduct ordinance •Recruited and appointed three new Civilian Investigators to staff the Crime Information Center (CIC) •Established the CIC using existing infrastructure •Procured and implemented the Flock ALPR system and established policies and procedures for its use •Procured and implemented the Fusus intelligence platform and began community outreach for integration of private CCTV systems •Implemented smart phone stipends for all field personnel and detectives to enable better access to technology systems and investigative resources •Procured and implemented a new virtual use-of-force training system •Established a new Drone-As-First-Responder program to be operated from the CIC, including evaluation, procurement and implementation •Created an ancillary drone program for critical incidents and directed enforcement •Provided new access to subscription databases for commercial ALPR data, cell phone information and photo recognition •In 2024, volunteers provided 5,289 hours of service hours o Conducted vacation checks o Distributed 3,773 crime alert door hangers o Administrative support such as storekeeping, IT operations, fleet maintenance •Received $360,000 in Office of Traffic Safety grant funds to impact traffic safety priorities Budget Highlights •Added new funding to support ongoing technology initiatives o Expanded Flock ALPR data storage to one year (from 30 days) o Access to law enforcement databases for stolen personal property and related photos and suspect information and nationwide alerting •Utilized $50,000 in Asset Forfeiture funding for continued support of CIC real-time crime analysis and investigative tools •Expanded funding for Animal Control wildlife rehabilitation •Added $5,000 in new funding to train and equip a Tactical Emergency Medical Services team to treat persons seriously injured in critical incidents •Replaced gas masks issued to police officers and sergeants •Added one additional patrol vehicle for the new Quality of Life/Homeless Liaison unit •Installed new data modems in patrol vehicles to support in-car and body worn camera video Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Maintain excellent response times by responding to Priority 1 calls for service within an average of three minutes, 15 seconds and Priority 2 calls for service within six minutes •Expand investigators’ access to important law enforcement databases 156 •Establish field operations unit to support CIC and crime analysis-directed enforcement •Fully implement the Drone-As-First-Responder program with 2 minute, 30 second response time to Priority 1 and Priority 2 calls for service Department Performance Measures1 Performance Measure Actual 2023 Actual 2024 Projected 2025 Target Percentage of all 911 calls answered within 15 seconds 99.85% 99.84% 99.80% 95% Average response time for Priority 1 calls 3:00 2:56 3:15 3:15 Average response time for Priority 2 calls 5:57 5:53 6:00 6:00 Number of phone calls handled in Dispatch 169,371 163,030 160,000 N/A Total calls for service (dispatched and field-initiated) 101,946 99,093 98,000 N/A Arrests 2,565 3,218 2,800 N/A Investigative Clearance Rate (percentage of criminal cases closed) 45.7% 54.5% 50% 45% Social Media posts 210 210 200 200 Crime Alerts issued 94 78 80 80 Note: Measures reflected are in calendar year 157 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 POLICE PERSONNEL FY 24 FY 25 FY 26 Full-Time 234.00 237.00 237.00 Part-Time (FTE)13.43 13.43 13.43 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT TO THE POLICE CHIEF 1.00 1.00 105,361 2,760 35,787 143,908 ANIMAL CONTROL OFFICER 1.00 1.00 96,167 9,094 34,067 139,327 ANIMAL CONTROL OFFICER 1.00 1.00 90,647 - 32,878 123,525 ANIMAL CONTROL OFFICER 1.00 1.00 96,167 7,208 35,592 138,967 ANIMAL CONTROL OFFICER, SENIOR 1.00 1.00 110,894 11,426 38,105 160,426 ANIMAL CONTROL OFFICER, SENIOR 1.00 1.00 110,894 12,739 37,253 160,886 CIVILIAN CUSTODY SUPERVISOR 1.00 1.00 128,515 10,240 40,326 179,081 CIVILIAN INVESTIGATOR 1.00 1.00 95,834 - 33,494 129,328 CIVILIAN INVESTIGATOR 1.00 1.00 101,670 5,445 36,342 143,457 CIVILIAN INVESTIGATOR 1.00 1.00 101,670 10,556 36,668 148,894 CIVILIAN INVESTIGATOR 1.00 1.00 95,834 - 33,494 129,328 CIVILIAN INVESTIGATOR 1.00 1.00 95,834 - 33,494 129,328 CIVILIAN INVESTIGATOR 1.00 1.00 101,670 9,596 36,394 147,660 CIVILIAN SUPERVISOR 1.00 1.00 98,011 7,364 35,223 140,598 CIVILIAN SUPERVISOR 1.00 1.00 128,515 14,349 40,437 183,302 COMMUNITY SERVICES OFFICER 1.00 1.00 85,082 6,488 34,333 125,903 COMMUNITY SERVICES OFFICER 1.00 1.00 61,795 2,696 29,622 94,113 COMMUNITY SERVICES OFFICER 1.00 1.00 59,964 1,906 29,354 91,225 COMMUNITY SERVICES OFFICER 1.00 1.00 85,082 7,196 34,348 126,626 COMMUNITY SERVICES OFFICER 1.00 1.00 72,315 1,029 30,766 104,110 COMMUNITY SERVICES OFFICER 1.00 1.00 71,781 960 30,650 103,392 COMMUNITY SERVICES OFFICER 1.00 1.00 82,820 3,178 33,225 119,223 COMMUNITY SERVICES OFFICER 1.00 1.00 85,082 5,111 33,773 123,966 COMMUNITY SERVICES OFFICER 1.00 1.00 56,650 2,400 28,992 88,042 COMMUNITY SERVICES OFFICER 1.00 1.00 85,082 3,337 33,764 122,183 COMMUNITY SERVICES OFFICER 1.00 1.00 85,082 4,171 34,103 123,356 COMMUNITY SERVICES OFFICER 1.00 1.00 69,764 960 30,411 101,135 COMMUNITY SERVICES OFFICER 1.00 1.00 94,214 4,575 35,010 133,799 COMMUNITY SERVICES OFFICER 1.00 1.00 61,795 3,289 29,660 94,744 COMMUNITY SERVICES OFFICER 1.00 1.00 85,082 3,880 34,063 123,025 COMMUNITY SERVICES OFFICER 1.00 1.00 68,348 3,450 30,402 102,200 COMMUNITY SERVICES OFFICER 1.00 1.00 56,010 1,632 28,820 86,462 COMMUNITY SERVICES OFFICER 1.00 1.00 85,082 1,251 32,297 118,630 COMMUNITY SERVICES OFFICER 1.00 1.00 85,082 5,528 34,241 124,852 COMMUNITY SERVICES OFFICER 1.00 1.00 93,987 3,752 34,718 132,457 COMMUNITY SERVICES OFFICER 1.00 1.00 84,385 3,178 32,337 119,899 COMMUNITY SERVICES OFFICER 1.00 1.00 59,748 3,247 29,414 92,409 COMMUNITY SERVICES OFFICER 1.00 1.00 77,564 4,774 31,581 113,919 COMMUNITY SERVICES OFFICER 1.00 1.00 56,847 806 28,914 86,567 COMMUNITY SERVICES OFFICER 1.00 1.00 56,010 2,400 28,916 87,326 COMMUNITY SERVICES OFFICER 1.00 1.00 61,912 - 29,464 91,377 COMMUNITY SERVICES OFFICER 1.00 1.00 67,745 3,391 30,326 101,463 COMMUNITY SERVICES OFFICER 1.00 1.00 62,483 3,039 29,726 95,248 COMMUNITY SERVICES OFFICER, SENIOR 1.00 1.00 76,873 4,064 31,501 112,439 COMMUNITY SERVICES OFFICER, SENIOR 1.00 1.00 82,987 6,848 33,479 123,313 COMMUNITY SERVICES OFFICER, SENIOR 1.00 1.00 87,952 3,877 33,884 125,713 COMPUTER SYSTEMS MANAGER (PD)1.00 1.00 181,973 14,567 46,411 242,951 CRIME ANALYST, SENIOR 1.00 1.00 90,809 8,366 33,384 132,559 CRIME PREVENTION SPECIALIST 1.00 1.00 105,287 6,637 36,457 148,382 CRIME PREVENTION SPECIALIST 1.00 1.00 97,559 9,033 35,406 141,998 CRIME PREVENTION SPECIALIST 1.00 1.00 105,287 9,937 37,157 152,382 CRIME SCENE INVESTIGATOR 1.00 1.00 85,486 5,410 32,563 123,459 CRIME SCENE INVESTIGATOR 1.00 1.00 101,670 2,455 34,297 138,422 CRIME SCENE INVESTIGATOR 1.00 1.00 86,369 2,190 32,462 121,021 CRIME SCENE INVESTIGATOR, SENIOR 1.00 1.00 109,913 11,334 37,358 158,605 CUSTODY OFFICER 1.00 1.00 96,554 3,820 34,871 135,245 CUSTODY OFFICER 1.00 1.00 81,186 1,851 32,920 115,957 CUSTODY OFFICER 1.00 1.00 87,288 5,162 33,908 126,357 CUSTODY OFFICER 1.00 1.00 91,012 - 32,921 123,933 CUSTODY OFFICER 1.00 1.00 96,554 5,800 33,950 136,303 CUSTODY OFFICER 1.00 1.00 96,554 3,786 33,821 134,162 CUSTODY OFFICER 1.00 1.00 96,554 6,153 35,254 137,961 CUSTODY OFFICER 1.00 1.00 96,554 - 35,330 131,884 ELECTRONICS SPECIALIST (PD)1.00 1.00 123,916 12,655 39,704 176,276 EMERGENCY SERVICES COORDINATOR 1.00 1.00 128,076 10,537 39,647 178,260 158 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay FISCAL SERVICES/FACILITIES MANAGER (PD)1.00 1.00 146,989 14,594 42,850 204,433 IT ANALYST 1.00 1.00 109,366 6,152 37,119 152,636 IT COORDINATOR (PD)1.00 1.00 150,735 12,970 42,963 206,668 IT COORDINATOR (PD)1.00 1.00 150,735 12,231 42,499 205,466 IT COORDINATOR (PD)1.00 1.00 150,735 11,488 42,166 204,389 POLICE CHIEF 1.00 1.00 283,523 960 55,569 340,052 POLICE CHIEF, ASSISTANT 1.00 1.00 268,166 14,198 49,064 331,429 POLICE CHIEF, ASSISTANT 1.00 1.00 259,830 14,770 43,294 317,895 POLICE DISPATCHER 1.00 1.00 98,389 6,752 36,212 141,354 POLICE DISPATCHER 1.00 1.00 83,524 4,864 32,342 120,730 POLICE DISPATCHER 1.00 1.00 98,389 6,270 35,740 140,398 POLICE DISPATCHER 1.00 1.00 82,770 6,074 32,330 121,174 POLICE DISPATCHER 1.00 1.00 88,888 5,105 32,995 126,988 POLICE DISPATCHER 1.00 1.00 98,389 10,733 36,284 145,406 POLICE DISPATCHER 1.00 1.00 72,808 1,028 30,824 104,661 POLICE DISPATCHER 1.00 1.00 98,389 6,270 35,740 140,398 POLICE DISPATCHER 1.00 1.00 92,741 - 33,127 125,868 POLICE DISPATCHER 1.00 1.00 91,518 7,111 33,435 132,065 POLICE DISPATCHER 1.00 1.00 92,741 - 33,127 125,868 POLICE DISPATCHER, SENIOR 1.00 1.00 113,116 11,785 37,529 162,430 POLICE DISPATCHER, SENIOR 1.00 1.00 113,116 12,340 37,850 163,306 POLICE DISPATCHER, SENIOR 1.00 1.00 113,116 12,894 37,834 163,844 POLICE LIEUTENANT 1.00 1.00 199,678 28,367 40,117 268,162 POLICE LIEUTENANT 1.00 1.00 199,678 38,893 40,713 279,284 POLICE LIEUTENANT 1.00 1.00 198,780 35,688 40,715 275,183 POLICE LIEUTENANT 1.00 1.00 198,146 34,290 40,147 272,583 POLICE LIEUTENANT 1.00 1.00 199,678 37,425 40,744 277,847 POLICE LIEUTENANT 1.00 1.00 198,146 37,086 40,366 275,599 POLICE LIEUTENANT 1.00 1.00 197,776 36,690 40,399 274,865 POLICE LIEUTENANT 1.00 1.00 199,678 34,488 40,208 274,375 POLICE MECHANIC II 1.00 1.00 87,050 3,360 33,692 124,101 POLICE MECHANIC, SENIOR 1.00 1.00 102,600 5,989 37,007 145,597 POLICE OFFICER 1.00 1.00 143,346 18,468 38,355 200,169 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 114,787 12,796 36,108 163,691 POLICE OFFICER 1.00 1.00 140,426 21,541 39,771 201,737 POLICE OFFICER 1.00 1.00 120,521 18,737 37,055 176,313 POLICE OFFICER 1.00 1.00 94,717 10,161 32,726 137,603 POLICE OFFICER 1.00 1.00 120,521 21,137 37,076 178,734 POLICE OFFICER 1.00 1.00 143,346 22,570 38,568 204,484 POLICE OFFICER 1.00 1.00 142,019 21,541 39,785 203,345 POLICE OFFICER 1.00 1.00 114,787 20,682 36,335 171,804 POLICE OFFICER 1.00 1.00 126,557 19,627 37,721 183,905 POLICE OFFICER 1.00 1.00 81,764 4,589 31,052 117,405 POLICE OFFICER 1.00 1.00 126,557 13,254 36,290 176,101 POLICE OFFICER 1.00 1.00 132,895 14,664 37,041 184,599 POLICE OFFICER 1.00 1.00 94,717 10,161 32,726 137,603 POLICE OFFICER 1.00 1.00 85,889 7,244 31,631 124,763 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 133,383 6,858 36,688 176,929 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 143,346 22,570 40,292 206,208 POLICE OFFICER 1.00 1.00 132,895 6,858 36,636 176,389 POLICE OFFICER 1.00 1.00 96,004 5,957 32,645 134,606 POLICE OFFICER 1.00 1.00 143,346 7,463 39,404 190,213 POLICE OFFICER 1.00 1.00 142,094 41,016 40,804 223,914 POLICE OFFICER 1.00 1.00 104,349 11,097 34,982 150,428 POLICE OFFICER 1.00 1.00 132,895 17,213 37,173 187,281 POLICE OFFICER 1.00 1.00 140,691 24,218 39,704 204,613 POLICE OFFICER 1.00 1.00 94,717 12,561 33,820 141,098 POLICE OFFICER 1.00 1.00 143,346 16,246 40,068 199,660 POLICE OFFICER 1.00 1.00 120,521 6,309 35,284 162,115 POLICE OFFICER 1.00 1.00 143,346 24,970 40,521 208,837 POLICE OFFICER 1.00 1.00 142,151 31,859 40,309 214,319 POLICE OFFICER 1.00 1.00 143,346 21,541 39,771 204,658 POLICE OFFICER 1.00 1.00 96,081 5,164 33,582 134,827 POLICE OFFICER 1.00 1.00 133,184 20,562 37,378 191,123 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 143,346 22,570 40,214 206,130 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 99,445 10,620 33,255 143,320 159 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay POLICE OFFICER 1.00 1.00 94,717 10,161 32,726 137,603 POLICE OFFICER 1.00 1.00 143,346 16,687 39,415 199,448 POLICE OFFICER 1.00 1.00 143,346 21,541 40,395 205,282 POLICE OFFICER 1.00 1.00 116,206 6,055 34,810 157,071 POLICE OFFICER 1.00 1.00 116,893 6,055 34,883 157,831 POLICE OFFICER 1.00 1.00 143,346 21,541 39,875 204,762 POLICE OFFICER 1.00 1.00 143,346 19,217 39,494 202,057 POLICE OFFICER 1.00 1.00 140,729 23,941 39,850 204,520 POLICE OFFICER 1.00 1.00 143,346 27,781 40,407 211,533 POLICE OFFICER 1.00 1.00 134,900 20,562 38,921 194,382 POLICE OFFICER 1.00 1.00 143,346 28,104 40,241 211,691 POLICE OFFICER 1.00 1.00 143,346 21,541 39,719 204,606 POLICE OFFICER 1.00 1.00 135,134 22,962 38,759 196,855 POLICE OFFICER 1.00 1.00 143,346 21,541 39,901 204,788 POLICE OFFICER 1.00 1.00 90,373 9,719 32,238 132,330 POLICE OFFICER 1.00 1.00 94,923 10,161 32,748 137,831 POLICE OFFICER 1.00 1.00 143,346 16,068 40,059 199,472 POLICE OFFICER 1.00 1.00 90,348 9,719 32,236 132,303 POLICE OFFICER 1.00 1.00 81,764 5,274 31,087 118,125 POLICE OFFICER 1.00 1.00 132,895 19,602 38,485 190,982 POLICE OFFICER 1.00 1.00 85,889 9,303 31,737 126,930 POLICE OFFICER 1.00 1.00 85,889 7,891 31,664 125,444 POLICE OFFICER 1.00 1.00 116,409 12,110 36,246 164,765 POLICE OFFICER 1.00 1.00 94,923 10,161 32,748 137,831 POLICE OFFICER 1.00 1.00 143,346 25,381 40,204 208,931 POLICE OFFICER 1.00 1.00 132,895 22,962 37,471 193,328 POLICE OFFICER 1.00 1.00 94,717 10,161 32,726 137,603 POLICE OFFICER 1.00 1.00 143,346 16,068 39,565 198,978 POLICE OFFICER 1.00 1.00 132,895 25,511 38,808 197,214 POLICE OFFICER 1.00 1.00 143,346 18,468 39,715 201,529 POLICE OFFICER 1.00 1.00 141,962 14,180 39,241 195,382 POLICE OFFICER 1.00 1.00 143,346 12,554 39,616 195,517 POLICE OFFICER 1.00 1.00 132,895 20,562 38,473 191,930 POLICE OFFICER 1.00 1.00 143,346 21,541 39,953 204,840 POLICE OFFICER 1.00 1.00 133,256 10,053 36,840 180,149 POLICE OFFICER 1.00 1.00 114,787 6,055 34,658 155,500 POLICE OFFICER 1.00 1.00 132,895 14,664 37,041 184,599 POLICE OFFICER 1.00 1.00 143,346 22,570 40,136 206,052 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 109,878 960 33,869 144,707 POLICE OFFICER 1.00 1.00 143,346 46,716 41,051 231,113 POLICE OFFICER 1.00 1.00 90,165 7,362 32,094 129,620 POLICE OFFICER 1.00 1.00 90,165 7,447 32,098 129,710 POLICE OFFICER 1.00 1.00 120,603 18,737 37,064 176,404 POLICE OFFICER 1.00 1.00 87,068 9,303 31,863 128,234 POLICE OFFICER 1.00 1.00 143,346 14,841 39,501 197,688 POLICE OFFICER 1.00 1.00 143,346 24,970 40,079 208,395 POLICE OFFICER 1.00 1.00 132,895 13,869 36,999 183,764 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 122,536 12,378 35,815 170,729 POLICE OFFICER 1.00 1.00 114,787 12,110 35,916 162,814 POLICE OFFICER 1.00 1.00 143,346 18,468 38,355 200,169 POLICE OFFICER 1.00 1.00 105,711 26,744 35,810 168,264 POLICE OFFICER 1.00 1.00 87,511 8,343 31,897 127,751 POLICE OFFICER 1.00 1.00 116,019 6,055 34,790 156,864 POLICE OFFICER 1.00 1.00 114,787 12,110 35,916 162,814 POLICE OFFICER 1.00 1.00 141,886 21,541 39,797 203,224 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 87,710 11,703 32,057 131,470 POLICE OFFICER 1.00 1.00 141,507 21,541 39,626 202,674 POLICE OFFICER 1.00 1.00 114,787 12,110 36,072 162,970 POLICE OFFICER 1.00 1.00 87,068 5,491 31,666 124,225 POLICE OFFICER 1.00 1.00 99,823 6,207 33,066 139,096 POLICE OFFICER 1.00 1.00 81,898 4,589 31,066 117,553 POLICE OFFICER 1.00 1.00 132,895 23,102 37,479 193,475 POLICE OFFICER 1.00 1.00 116,191 7,016 35,906 159,113 POLICE OFFICER 1.00 1.00 81,898 960 30,878 113,736 POLICE OFFICER 1.00 1.00 109,878 960 33,869 144,707 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE OFFICER 1.00 1.00 104,349 18,581 35,058 157,989 POLICE OFFICER 1.00 1.00 143,346 21,541 40,213 205,100 160 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay POLICE OFFICER 1.00 1.00 126,557 8,977 36,068 171,602 POLICE OFFICER 1.00 1.00 109,878 - 33,855 143,733 POLICE SERGEANT 1.00 1.00 160,106 - 34,222 194,329 POLICE SERGEANT 1.00 1.00 157,515 20,793 35,796 214,104 POLICE SERGEANT 1.00 1.00 169,857 31,881 37,742 239,479 POLICE SERGEANT 1.00 1.00 157,515 21,927 36,118 215,559 POLICE SERGEANT 1.00 1.00 169,183 20,589 37,063 226,835 POLICE SERGEANT 1.00 1.00 169,857 26,558 37,702 234,117 POLICE SERGEANT 1.00 1.00 158,714 19,660 36,098 214,472 POLICE SERGEANT 1.00 1.00 169,857 12,047 35,454 217,357 POLICE SERGEANT 1.00 1.00 169,857 31,979 37,563 239,398 POLICE SERGEANT 1.00 1.00 169,857 33,228 37,863 240,947 POLICE SERGEANT 1.00 1.00 169,857 21,779 37,368 229,003 POLICE SERGEANT 1.00 1.00 160,426 19,660 36,272 216,359 POLICE SERGEANT 1.00 1.00 169,857 30,730 37,783 238,370 POLICE SERGEANT 1.00 1.00 169,857 33,228 37,863 240,947 POLICE SERGEANT 1.00 1.00 169,857 31,979 36,073 237,908 POLICE SERGEANT 1.00 1.00 157,515 24,327 36,298 218,140 POLICE SERGEANT 1.00 1.00 160,106 - 34,222 194,329 POLICE SERGEANT 1.00 1.00 169,857 25,318 37,428 232,603 POLICE SERGEANT 1.00 1.00 169,857 29,481 37,613 236,951 POLICE SERGEANT 1.00 1.00 169,857 30,730 37,627 238,214 POLICE SERGEANT 1.00 1.00 169,857 33,228 37,655 240,739 POLICE SERGEANT 1.00 1.00 167,048 16,228 37,180 220,457 POLICE SERGEANT 1.00 1.00 168,216 16,820 36,859 221,895 POLICE SERGEANT 1.00 1.00 169,857 20,322 37,659 227,838 POLICE SERGEANT 1.00 1.00 169,857 33,228 37,941 241,025 POLICE SUPPORT SERVICES ADMINISTRATOR 1.00 1.00 212,792 10,480 47,783 271,056 RANGEMASTER-ARMORER 1.00 1.00 95,831 3,309 35,329 134,469 STATION OFFICER 1.00 1.00 96,167 4,260 35,534 135,961 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay COMMUNITY SERVICES OFFICER 3.45 3.45 204,254 960 15,654 220,869 COMMUNITY SERVICES OFFICER 1.70 1.70 143,130 - 12,620 155,750 POLICE CADET 1.70 1.70 80,602 - 4,316 84,918 POLICE DISPATCHER 2.22 2.22 203,184 - 12,419 215,603 RESERVE POLICE OFFICER 4.17 4.17 354,620 1,920 18,593 375,134 RESERVE POLICE OFFICER 0.19 0.19 15,079 - 909 15,989 29,553,835 2,976,372 8,611,556 41,141,763 161 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 0103511 - EMERGENCY PREPAREDNESS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 113,047 122,454 129,332 128,076 -0.97%70 - REGULAR SALARIES Total 113,047 122,454 129,332 128,076 -0.97% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 4 4 - 25 712011 - HOLIDAY PAY MISCELLANEOUS 5,223 5,665 5,641 5,810 3.00% 712012 - HOLIDAY PAY SAFETY 6 - - - 712015 - LONGEVITY PAY MISC 3,391 3,673 3,657 3,767 3.00% 71 - SPECIAL PAYS Total 8,624 9,342 9,298 9,602 3.27% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 12,033 12,066 21,372 20,784 -2.75%722001 - PENSION EE NORMAL COST MISC 13,126 13,669 14,373 13,930 -3.08% 723002 - PENSION ER NORMAL COST MISC 8,754 10,986 11,496 10,751 -6.48% 724001 - PENSION EE CONTRIB MISC (15,829) (17,147) (18,427) (17,895) -2.89%725001 - PENSION UAL REQUIRED MISC 25,444 23,328 28,221 28,658 1.55%725003 - PENSION UAL DISCRETIONARY MISC 13,237 15,056 7,645 5,460 -28.58% 727003 - CELL PHONE STIPEND 963 965 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,607 1,717 1,646 1,698 3.16%727012 - LIFE INSURANCE 94 96 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 18 18 20 20 0.00% 727016 - MEDICARE FRINGES 2,249 2,338 2,069 2,010 -2.87% 727018 - PORAC RET MED TRUST 1,074 1,106 1,200 1,200 0.00%727019 - SURVIVOR BENEFIT 33 63 - - 727020 - DEFERRED COMP CITY CONTRIB 2,013 2,245 2,587 2,562 -0.97% 728003 - COMPENSATED ABSENCES 3,906 4,224 4,527 4,483 -0.97%72 - BENEFITS Total 68,723 70,731 77,793 74,725 -3.94% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 26,089 22,613 20,000 20,000 0.00% 74 - OTHER PAYS Total 26,089 22,613 20,000 20,000 0.00% 81 - CONTRACT SERVICES 811027 - SERVICES CITY PRINT CONTRACT - - 196 196 0.00% 81 - CONTRACT SERVICES Total - - 196 196 0.00% 82 - GRANT OPERATING 821005 - EMPG GRANT EXPENSES 1,280 3,879 - - 82 - GRANT OPERATING Total 1,280 3,879 - - 84 - SUPPLIES & MATERIALS 841013 - EOC EXPENSES - - - - 841015 - SPECIAL DEPT SUPPLIES NOC 11,502 881 5,000 5,000 0.00% 84 - SUPPLIES & MATERIALS Total 11,502 881 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT - - 375 375 0.00%85 - MAINTENANCE & REPAIR Total - - 375 375 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 6,256 2,377 2,000 2,000 0.00% POLICE SUMMARY BY ACCOUNT DETAIL 162 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING 475 2,744 500 500 0.00%861005 - TRAINING CITY WIDE 4,167 3,284 5,514 5,514 0.00% 86 - TRAVEL & TRAINING Total 10,898 8,404 8,014 8,014 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS - 773 1,745 1,745 0.00%871004 - PUBLICATIONS & DUES NOC 349 274 1,000 1,000 0.00% 87 - GENERAL EXPENSES Total 349 1,047 2,745 2,745 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 3,404 3,475 3,706 3,580 -3.38% 881005 - IT ISF REPLACEMENT CHARGE 1,916 1,916 1,727 1,666 -3.53%881010 - WORKERS' COMP ISF MISC 4,478 5,481 7,112 7,703 8.31% 881012 - GENERAL LIABILITY INSURANCE 5,957 5,046 5,093 4,348 -14.62% 881014 - ANNUAL OPEB CHARGE 5,754 6,246 6,135 537 -91.24%88 - INTERNAL SVC CHARGE Total 21,509 22,163 23,772 17,835 -24.98% 90 - CAPITAL EXPENDITURES 911027 - SOFTWARE LICENSE NEW 60,000 - - - 90 - CAPITAL EXPENDITURES Total 60,000 - - - 0103511 - EMERGENCY PREPAREDNESS Total 322,020 261,516 276,525 266,568 -3.60% 0103522 - POLICE IT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 757,989 821,147 875,452 867,461 -0.91% 70 - REGULAR SALARIES Total 757,989 821,147 875,452 867,461 -0.91% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 530 513 200 538 169.24%712006 - BILINGUAL PAY 2,407 2,413 2,400 2,400 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 8 - - - 712010 - EDUCATION RETENTION 7,283 7,900 7,865 8,201 4.27% 712011 - HOLIDAY PAY MISCELLANEOUS 24,770 26,866 26,749 27,551 3.00%712012 - HOLIDAY PAY SAFETY 28 - - - 712015 - LONGEVITY PAY MISC 22,739 24,914 24,526 26,151 6.62% 71 - SPECIAL PAYS Total 57,766 62,606 61,740 64,841 5.02% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 115,982 119,347 128,232 124,704 -2.75%722001 - PENSION EE NORMAL COST MISC 87,965 91,629 96,909 94,295 -2.70%723002 - PENSION ER NORMAL COST MISC 58,679 73,645 77,508 72,771 -6.11% 724001 - PENSION EE CONTRIB MISC (106,095) (114,950) (124,243) (121,129) -2.51% 725001 - PENSION UAL REQUIRED MISC 171,079 156,854 191,028 194,100 1.61% 725003 - PENSION UAL DISCRETIONARY MISC 89,005 101,235 51,748 36,981 -28.54%727003 - CELL PHONE STIPEND 5,777 5,793 5,760 5,760 0.00% 727004 - RHS $2.50 CONTRIBUTION 11,697 12,121 10,656 10,968 2.93% 727012 - LIFE INSURANCE 628 638 630 630 0.00% 727013 - EMP ASSISTANCE PROGRAM 118 119 120 120 0.00%727016 - MEDICARE FRINGES 12,682 13,734 13,941 13,594 -2.49%727018 - PORAC RET MED TRUST 7,200 7,237 7,200 7,200 0.00% 727019 - SURVIVOR BENEFIT 201 376 - - 727020 - DEFERRED COMP CITY CONTRIB 14,929 16,412 17,509 17,349 -0.91% 163 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 728003 - COMPENSATED ABSENCES 26,264 28,322 30,641 30,361 -0.91% 72 - BENEFITS Total 496,110 512,513 507,640 487,703 -3.93% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 32,960 42,819 30,900 30,900 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME - 726 200 367 83.45%74 - OTHER PAYS Total 32,960 43,545 31,100 31,267 0.54% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 6,318 5,877 5,400 5,400 0.00% 811008 - SERVICES PROFESSIONAL 1,489 1,154 1,800 1,800 0.00%811035 - COMPUTER CONSULTANTS 6,043 11,035 6,108 6,108 0.00% 81 - CONTRACT SERVICES Total 13,850 18,066 13,308 13,308 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 187,010 216,086 200,000 210,618 5.31%83 - UTILITIES Total 187,010 216,086 200,000 210,618 5.31% 84 - SUPPLIES & MATERIALS 841065 - COMPUTER SUPPLY MEMORY/HD 21,552 19,482 24,000 24,000 0.00%84 - SUPPLIES & MATERIALS Total 21,552 19,482 24,000 24,000 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 18,612 24,482 23,771 23,771 0.00% 851013 - PRINTER MAINT/SUPPLIES 28,586 58,962 38,150 38,150 0.00%85 - MAINTENANCE & REPAIR Total 47,198 83,444 61,921 61,921 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 8,580 10,149 10,000 10,000 0.00%86 - TRAVEL & TRAINING Total 8,580 10,149 10,000 10,000 0.00% 87 - GENERAL EXPENSES 871017 - SOFTWARE LICENSE RENEWAL 335,892 469,349 409,947 414,230 1.04%871018 - HARDWARE MONITOR/PRINTER 23,378 25,993 27,000 27,000 0.00%871019 - NETWORK EQUIPMENT 41,565 38,865 37,996 37,996 0.00% 871020 - PC REPLACEMENT 217,801 182,908 188,271 188,271 0.00% 871021 - HARDWARE MAINTENANCE 15,316 15,034 15,457 15,457 0.00%87 - GENERAL EXPENSES Total 633,952 732,149 678,671 682,955 0.63% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 17,261 17,689 19,074 18,322 -3.94% 881005 - IT ISF REPLACEMENT CHARGE 11,494 11,494 10,364 9,996 -3.55%881010 - WORKERS' COMP ISF MISC 30,006 33,609 43,733 47,831 9.37% 881012 - GENERAL LIABILITY INSURANCE 40,666 31,049 31,435 27,145 -13.65% 881014 - ANNUAL OPEB CHARGE 38,644 41,871 41,525 3,638 -91.24%88 - INTERNAL SVC CHARGE Total 138,072 135,711 146,131 106,932 -26.82% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.- 26,775 - - 90 - CAPITAL EXPENDITURES Total - 26,775 - - 0103522 - POLICE IT Total 2,395,038 2,681,673 2,609,963 2,561,006 -1.88% 164 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 01035351 - POLICE CHIEF 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 364,016 352,443 381,050 376,555 -1.18%711002 - SALARIES SAFETY 576,390 925,740 1,021,357 1,161,954 13.77% 70 - REGULAR SALARIES Total 940,406 1,278,183 1,402,408 1,538,509 9.70% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 373 218 267 267 0.00% 712006 - BILINGUAL PAY 2,031 2,413 2,400 4,200 75.00%712007 - LONGEVITY PAY SAFETY 8,150 9,656 12,445 15,586 25.23% 712009 - SCHOLASTIC ACHIEVEMENT 27,908 39,588 51,224 61,364 19.80% 712010 - EDUCATION RETENTION 3,618 5,014 5,228 5,432 3.90% 712011 - HOLIDAY PAY MISCELLANEOUS 3,470 2,473 1,396 5,840 318.41% 712012 - HOLIDAY PAY SAFETY 23,423 26,930 34,665 39,511 13.98%712013 - PMA LEADERSHIP COMPENSATION 5,482 12,952 15,131 34,158 125.75% 712015 - LONGEVITY PAY MISC 3,468 3,711 2,505 4,968 98.30% 71 - SPECIAL PAYS Total 77,924 102,956 125,261 171,326 36.77% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 145,068 159,058 194,772 208,464 7.03%722001 - PENSION EE NORMAL COST MISC 33,126 33,770 36,426 35,662 -2.10%722002 - PENSION EE NORMAL COST SAFETY 63,774 94,290 111,829 135,574 21.23% 723002 - PENSION ER NORMAL COST MISC 26,568 34,171 37,257 35,088 -5.82% 723003 - PENSION ER NORMAL COST SAFETY 128,860 223,517 247,764 271,279 9.49% 724001 - PENSION EE CONTRIB MISC (43,475) (46,230) (50,940) (50,494) -0.88%724002 - PENSION EE CONTRIB SAFETY (98,461) (150,435) (162,167) (188,867) 16.46% 725001 - PENSION UAL REQUIRED MISC 77,421 70,983 83,147 84,256 1.33% 725002 - PENSION UAL REQUIRED SAFETY 399,283 371,444 523,938 636,274 21.44% 725003 - PENSION UAL DISCRETIONARY MISC 40,279 45,813 22,524 16,053 -28.73% 725004 - PENSION UAL DISCRETIONARY SFTY 197,303 227,536 141,931 121,227 -14.59%727003 - CELL PHONE STIPEND 4,890 6,426 7,680 9,600 25.00% 727004 - RHS $2.50 CONTRIBUTION 13,186 14,541 12,518 14,528 16.06% 727012 - LIFE INSURANCE 782 928 945 1,050 11.11% 727013 - EMP ASSISTANCE PROGRAM 149 177 180 200 11.11% 727016 - MEDICARE FRINGES 17,386 23,917 22,394 24,928 11.31%727017 - PARS DC 401A 3,530 5,305 5,915 5,670 -4.14% 727018 - PORAC RET MED TRUST 2,633 3,530 3,600 3,600 0.00% 727019 - SURVIVOR BENEFIT 301 501 - - 727020 - DEFERRED COMP CITY CONTRIB 13,909 18,027 20,071 22,993 14.56%728003 - COMPENSATED ABSENCES 36,943 43,882 49,084 53,848 9.70%72 - BENEFITS Total 1,063,455 1,181,152 1,308,870 1,440,933 10.09% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 91,553 65,147 50,000 50,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 65,873 155,699 21,934 21,934 0.00%74 - OTHER PAYS Total 157,426 220,846 71,934 71,934 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 9,099 21,952 17,392 17,392 0.00% 81 - CONTRACT SERVICES Total 9,099 21,952 17,392 17,392 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,374 3,846 3,755 3,755 0.00% 165 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 861003 - TRAINING 7,702 19,019 17,000 17,000 0.00%86 - TRAVEL & TRAINING Total 10,076 22,865 20,755 20,755 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS 46,147 39,800 35,000 35,000 0.00% 871004 - PUBLICATIONS & DUES NOC 795 1,415 2,270 2,270 0.00%87 - GENERAL EXPENSES Total 46,942 41,215 37,270 37,270 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 22,804 23,375 28,295 30,116 6.44% 881005 - IT ISF REPLACEMENT CHARGE 15,325 15,325 15,547 16,660 7.16% 881010 - WORKERS' COMP ISF MISC 45,664 52,514 10,094 11,039 9.36% 881011 - WORKERS' COMP ISF SAFETY 20,123 22,245 92,613 121,535 31.23% 881012 - GENERAL LIABILITY INSURANCE 106,783 91,050 90,859 97,147 6.92%881014 - ANNUAL OPEB CHARGE 55,078 56,384 66,521 6,452 -90.30% 881015 - OTHER INSURANCE ISF RATES 695 695 - - 88 - INTERNAL SVC CHARGE Total 266,472 261,587 303,928 282,949 -6.90% 01035351 - POLICE CHIEF Total 2,571,800 3,130,757 3,287,817 3,581,068 8.92% 01035352 - POLICE SUPPORT SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 3,035,097 3,289,016 3,857,240 3,700,274 -4.07% 711002 - SALARIES SAFETY 518,331 533,489 543,967 199,678 -63.29% 711003 - SALARIES PART TIME 248,299 259,076 419,670 426,915 1.73%70 - REGULAR SALARIES Total 3,801,727 4,081,580 4,820,877 4,326,867 -10.25% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 34,951 37,180 33,877 39,039 15.24% 712004 - CERTIFICATION PAY 20,648 22,003 22,624 22,108 -2.28% 712006 - BILINGUAL PAY 21,739 17,177 16,800 19,200 14.29% 712007 - LONGEVITY PAY SAFETY 10,998 7,263 5,950 2,936 -50.65%712009 - SCHOLASTIC ACHIEVEMENT 34,207 20,888 15,718 16,640 5.86%712010 - EDUCATION RETENTION 39,988 44,811 45,990 45,890 -0.22% 712011 - HOLIDAY PAY MISCELLANEOUS 60,351 58,568 57,981 82,815 42.83% 712012 - HOLIDAY PAY SAFETY 44,913 37,894 37,362 - -100.00% 712013 - PMA LEADERSHIP COMPENSATION 7,520 9,009 10,552 7,831 -25.79%712015 - LONGEVITY PAY MISC 36,629 37,036 38,294 40,723 6.34%71 - SPECIAL PAYS Total 311,944 291,829 285,149 277,182 -2.79% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 774,099 765,632 984,324 894,924 -9.08% 721002 - CAFETERIA ALLOWANCE PT 3,840 3,736 7,053 4,500 -36.20% 722001 - PENSION EE NORMAL COST MISC 295,327 319,141 364,361 346,703 -4.85%722002 - PENSION EE NORMAL COST SAFETY 51,847 51,733 58,278 23,412 -59.83% 723002 - PENSION ER NORMAL COST MISC 294,039 357,380 399,735 366,960 -8.20% 723003 - PENSION ER NORMAL COST SAFETY 108,178 126,805 129,664 46,848 -63.87% 723004 - RETIREMENT PART TIME/TEMP 1,532 1,499 14,688 13,412 -8.69% 724001 - PENSION EE CONTRIB MISC (445,743) (476,245) (541,025) (515,249) -4.76%724002 - PENSION EE CONTRIB SAFETY (81,267) (84,391) (86,207) (33,154) -61.54% 725001 - PENSION UAL REQUIRED MISC 846,284 775,919 841,668 827,958 -1.63% 725002 - PENSION UAL REQUIRED SAFETY 259,565 241,468 279,046 109,342 -60.82% 725003 - PENSION UAL DISCRETIONARY MISC 440,286 500,786 228,002 157,748 -30.81% 166 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 725004 - PENSION UAL DISCRETIONARY SFTY 128,262 147,916 75,592 20,832 -72.44%727003 - CELL PHONE STIPEND 8,628 8,024 7,680 7,680 0.00%727004 - RHS $2.50 CONTRIBUTION 58,750 41,320 38,550 33,586 -12.88% 727012 - LIFE INSURANCE 4,458 4,529 4,830 4,935 2.17% 727013 - EMP ASSISTANCE PROGRAM 860 874 920 940 2.17% 727016 - MEDICARE FRINGES 73,012 79,392 75,467 66,304 -12.14% 727018 - PORAC RET MED TRUST 47,836 48,503 50,400 49,200 -2.38%727019 - SURVIVOR BENEFIT 1,339 3,070 - - 727020 - DEFERRED COMP CITY CONTRIB 68,180 73,346 83,859 73,743 -12.06% 728003 - COMPENSATED ABSENCES 132,542 137,678 154,042 136,498 -11.39% 72 - BENEFITS Total 3,071,855 3,128,115 3,170,928 2,637,122 -16.83% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 472,860 607,085 370,000 370,000 0.00%713002 - OVERTIME SAFTY & 1/2 TIME 172,256 211,087 165,000 165,000 0.00% 713008 - CALL BACK PAY - 153 - - 713035 - OT GRANT REIMBURSED (477,570) (496,542) - - 74 - OTHER PAYS Total 167,545 321,782 535,000 535,000 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 3,600 - 4,682 4,682 0.00%811008 - SERVICES PROFESSIONAL 365,175 434,568 437,641 430,763 -1.57% 811012 - SERVICES JANITORIAL 170,608 153,683 179,980 179,980 0.00% 811027 - SERVICES CITY PRINT CONTRACT 16,369 15,637 15,220 15,220 0.00% 841060 - OTHER AGENCY FEES 77,182 71,917 82,007 82,007 0.00%81 - CONTRACT SERVICES Total 632,934 675,804 719,530 712,652 -0.96% 83 - UTILITIES 831001 - TELECOMM DATALINES 34 - - 100 831002 - UTILITIES TELEPHONE 29,772 35,307 33,858 37,457 10.63% 831003 - UTILITIES NATURAL GAS 9,968 5,738 8,753 8,753 0.00% 831004 - UTILITIES ELECTRICITY 194,957 223,719 222,049 238,497 7.41%831005 - UTILITIES WATER 6,316 8,330 8,512 8,767 3.00%83 - UTILITIES Total 241,047 273,093 273,172 293,574 7.47% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 56,536 56,374 66,215 66,215 0.00% 841010 - SUPPLIES COPY MACHINE 7,868 10,464 13,000 13,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 58,412 50,424 57,980 59,980 3.45%841023 - SHOOTING RANGE SUPPLIES 60,281 192,057 68,800 68,800 0.00% 841044 - TOOLS INSTRUMENTS ETC 1,217 - - - 841046 - SPECIAL DEPT EXPENSE NOC 70,876 82,917 75,166 75,166 0.00% 84 - SUPPLIES & MATERIALS Total 255,191 392,236 281,161 283,161 0.71% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 14,779 13,264 13,395 13,395 0.00%851010 - MAINT & REPAIR EQUIPMENT 12,138 37,747 29,751 29,751 0.00% 851016 - MAINT & REPAIR BUILDING 172,571 163,528 199,372 199,372 0.00% 851037 - MAINT & REPAIR NOC 1,198 - 1,477 1,477 0.00% 851066 - SEWER USE FEE/PROP TAX 13,658 14,091 14,870 15,548 4.56% 851072 - SEWER FEES: FIXED + USE 535 628 515 759 47.46%85 - MAINTENANCE & REPAIR Total 214,879 229,258 259,381 260,303 0.36% 167 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,828 31 2,814 2,814 0.00% 861003 - TRAINING 26,252 28,267 27,843 27,843 0.00%861004 - TRAINING POST 133,807 139,638 136,991 137,991 0.73%861009 - PEER SUPPORT PROGRAM 16,390 15,869 46,360 46,360 0.00% 86 - TRAVEL & TRAINING Total 178,277 183,805 214,008 215,008 0.47% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 17,773 29,576 35,000 35,000 0.00%871004 - PUBLICATIONS & DUES NOC 9,874 10,700 12,033 12,033 0.00% 871006 - UNIFORM EXPENSE 241,863 234,864 204,473 245,568 20.10% 871017 - SOFTWARE LICENSE RENEWAL - - 100,000 100,000 0.00% 87 - GENERAL EXPENSES Total 269,510 275,141 351,506 392,601 11.69% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 140,928 144,536 159,294 143,983 -9.61% 881005 - IT ISF REPLACEMENT CHARGE 96,967 96,967 89,169 80,999 -9.16% 881010 - WORKERS' COMP ISF MISC 189,064 216,202 188,507 237,685 26.09% 881011 - WORKERS' COMP ISF SAFETY 20,123 27,806 116,221 74,842 -35.60%881012 - GENERAL LIABILITY INSURANCE 293,275 224,481 229,221 205,721 -10.25%881014 - ANNUAL OPEB CHARGE 191,826 205,972 208,763 16,356 -92.17% 881015 - OTHER INSURANCE ISF RATES 1,871 1,871 - - 88 - INTERNAL SVC CHARGE Total 934,054 917,835 991,175 759,585 -23.37% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 5,718 4,169 5,000 5,000 0.00% 911024 - EQUIPMENT N.O.C.4,621 201 2,695 2,695 0.00% 90 - CAPITAL EXPENDITURES Total 10,339 4,370 7,695 7,695 0.00% 01035352 - POLICE SUPPORT SERVICES Total 10,089,302 10,774,849 11,909,580 10,700,752 -10.15% 01035353 - PATROL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 859,638 1,041,218 971,239 1,051,684 8.28% 711002 - SALARIES SAFETY 9,604,168 9,973,676 12,142,136 12,181,685 0.33% 711003 - SALARIES PART TIME 65,647 65,014 345,996 354,620 2.49%70 - REGULAR SALARIES Total 10,529,454 11,079,908 13,459,371 13,587,989 0.96% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 13,639 13,583 11,215 14,262 27.17% 712006 - BILINGUAL PAY 33,416 38,091 31,200 42,600 36.54% 712007 - LONGEVITY PAY SAFETY 34,773 37,110 38,792 57,515 48.27%712008 - MATRON PAY 10,605 11,418 6,500 6,500 0.00% 712009 - SCHOLASTIC ACHIEVEMENT 471,265 455,109 458,411 529,068 15.41% 712010 - EDUCATION RETENTION 9,702 11,167 7,221 8,502 17.74% 712011 - HOLIDAY PAY MISCELLANEOUS 22,325 36,206 20,496 23,415 14.24%712012 - HOLIDAY PAY SAFETY 374,770 377,742 367,460 416,731 13.41%712013 - PMA LEADERSHIP COMPENSATION 17,341 32,459 35,755 63,509 77.62% 712015 - LONGEVITY PAY MISC 6,713 8,616 9,577 7,971 -16.77% 712016 - MOTOR OFFICER PAY - - 15,082 - -100.00% 712018 - CANINE PAY 35,233 36,338 37,309 43,621 16.92%712019 - SAFETY CERTIFICATION PAY 185,122 182,086 185,241 199,140 7.50% 71 - SPECIAL PAYS Total 1,214,902 1,239,924 1,224,259 1,412,834 15.40% 168 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 1,797,858 1,834,979 2,223,900 2,194,116 -1.34% 722001 - PENSION EE NORMAL COST MISC 75,358 111,871 86,511 89,971 4.00% 722002 - PENSION EE NORMAL COST SAFETY 1,118,042 1,171,240 1,302,310 1,391,262 6.83%723002 - PENSION ER NORMAL COST MISC 91,250 146,196 104,428 106,608 2.09% 723003 - PENSION ER NORMAL COST SAFETY 2,057,170 2,368,139 2,757,570 2,793,263 1.29% 723004 - RETIREMENT PART TIME/TEMP 2,684 2,836 12,110 13,298 9.81% 724001 - PENSION EE CONTRIB MISC (130,643) (183,561) (136,012) (142,528) 4.79% 724002 - PENSION EE CONTRIB SAFETY (1,464,321) (1,493,479) (1,857,701) (1,876,237) 1.00%725001 - PENSION UAL REQUIRED MISC 186,530 171,021 211,929 235,320 11.04%725002 - PENSION UAL REQUIRED SAFETY 6,031,253 5,610,739 6,228,700 6,670,563 7.09% 725003 - PENSION UAL DISCRETIONARY MISC 97,044 110,378 57,410 44,835 -21.90% 725004 - PENSION UAL DISCRETIONARY SFTY 2,980,302 3,436,979 1,687,314 1,270,915 -24.68% 727003 - CELL PHONE STIPEND 14,252 14,973 14,400 91,214 533.43%727004 - RHS $2.50 CONTRIBUTION 120,444 113,029 79,062 75,044 -5.08%727012 - LIFE INSURANCE 9,863 10,238 10,920 11,235 2.88% 727013 - EMP ASSISTANCE PROGRAM 1,880 1,962 2,080 2,140 2.88% 727015 - UNEMPLOYMENT EXPENSE 3,150 1,646 - - 727016 - MEDICARE FRINGES 202,969 216,589 216,443 218,533 0.97%727018 - PORAC RET MED TRUST 94,119 99,059 103,200 104,400 1.16%727019 - SURVIVOR BENEFIT 2,844 6,077 - - 727020 - DEFERRED COMP CITY CONTRIB 202,612 216,527 257,152 259,471 0.90% 728003 - COMPENSATED ABSENCES 407,139 417,892 458,968 463,168 0.92% 72 - BENEFITS Total 13,901,798 14,385,330 13,820,695 14,016,592 1.42% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 104,949 115,400 215,000 215,000 0.00%713002 - OVERTIME SAFTY & 1/2 TIME 1,897,453 2,232,526 1,485,000 1,555,000 4.71% 713008 - CALL BACK PAY 241 130 - - 74 - OTHER PAYS Total 2,002,644 2,348,056 1,700,000 1,770,000 4.12% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 298,584 157,815 196,558 208,027 5.83%811025 - CONTRACT SERVICES HELICOPTER 207,217 401,100 569,750 569,750 0.00% 81 - CONTRACT SERVICES Total 505,801 558,915 766,308 777,777 1.50% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 2,790 11,519 13,291 13,291 0.00% 841020 - PRISIONER CUSTODY EXPENSE 31,958 41,414 42,500 42,500 0.00%841023 - SHOOTING RANGE SUPPLIES 431 - - - 841024 - S.W.A.T. SUPPLIES 49,941 42,330 51,623 53,623 3.87% 841025 - CANINE SUPPLIES 13,577 13,847 12,590 12,590 0.00% 841069 - MOUNTED ENFORECEMENT UNIT EXP - - 20,000 20,000 0.00% 84 - SUPPLIES & MATERIALS Total 98,697 109,110 140,004 142,004 1.43% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 95 2,362 2,000 2,000 0.00%85 - MAINTENANCE & REPAIR Total 95 2,362 2,000 2,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 10 311 2,209 2,209 0.00% 861003 - TRAINING 44,880 56,215 50,425 50,425 0.00% 169 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 861007 - STANDRDS FOR TRNING & CORRTN 5,382 6,747 6,613 6,613 0.00%86 - TRAVEL & TRAINING Total 50,273 63,273 59,247 59,247 0.00% 87 - GENERAL EXPENSES 871002 - ADVERT & PUB RELATIONS - - 200 200 0.00% 871004 - PUBLICATIONS & DUES NOC 886 1,338 815 815 0.00%87 - GENERAL EXPENSES Total 886 1,338 1,015 1,015 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 299,959 307,658 333,108 322,508 -3.18% 881005 - IT ISF REPLACEMENT CHARGE 206,884 206,884 186,854 181,873 -2.67% 881010 - WORKERS' COMP ISF MISC 560,137 633,089 2,048 21,972 972.71% 881011 - WORKERS' COMP ISF SAFETY 498,898 551,498 1,490,918 1,615,457 8.35% 881012 - GENERAL LIABILITY INSURANCE 1,048,981 839,159 807,164 730,126 -9.54%881014 - ANNUAL OPEB CHARGE 602,028 614,216 622,008 55,499 -91.08% 881015 - OTHER INSURANCE ISF RATES 22,724 22,725 - - 88 - INTERNAL SVC CHARGE Total 3,239,610 3,175,229 3,442,100 2,927,435 -14.95% 01035353 - PATROL Total 31,544,159 32,963,444 34,614,999 34,696,893 0.24% 01035354 - TRAFFIC 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 700,992 816,632 905,001 881,833 -2.56% 711002 - SALARIES SAFETY 1,736,744 1,532,936 1,737,190 1,917,223 10.36% 711003 - SALARIES PART TIME 180,242 125,286 283,405 204,254 -27.93%70 - REGULAR SALARIES Total 2,617,978 2,474,855 2,925,596 3,003,310 2.66% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 628 833 4,127 4,127 0.00% 712004 - CERTIFICATION PAY 118 - 1,454 - -100.00% 712006 - BILINGUAL PAY 5,092 5,917 4,800 4,800 0.00% 712007 - LONGEVITY PAY SAFETY 7,263 9,841 9,127 4,195 -54.04%712009 - SCHOLASTIC ACHIEVEMENT 54,367 81,273 72,766 62,495 -14.12%712010 - EDUCATION RETENTION 9,228 10,309 10,420 9,504 -8.80% 712011 - HOLIDAY PAY MISCELLANEOUS 12,367 14,152 13,770 21,528 56.34% 712012 - HOLIDAY PAY SAFETY 71,305 77,475 75,270 67,146 -10.79% 712013 - PMA LEADERSHIP COMPENSATION 3,918 6,127 2,990 7,458 149.43%712015 - LONGEVITY PAY MISC 9,223 10,052 10,001 12,071 20.70%712016 - MOTOR OFFICER PAY 97,784 83,731 89,470 86,014 -3.86% 712019 - SAFETY CERTIFICATION PAY 29,515 35,791 37,370 33,379 -10.68% 71 - SPECIAL PAYS Total 300,807 335,501 331,564 312,716 -5.68% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 422,255 437,128 491,556 497,016 1.11%721002 - CAFETERIA ALLOWANCE PT 21 4,523 7,800 4,500 -42.31% 722001 - PENSION EE NORMAL COST MISC 74,711 81,326 84,514 81,407 -3.68% 722002 - PENSION EE NORMAL COST SAFETY 191,866 183,336 304,047 224,790 -26.07% 723002 - PENSION ER NORMAL COST MISC 81,370 97,095 94,695 88,526 -6.51% 723003 - PENSION ER NORMAL COST SAFETY 368,362 391,003 659,961 449,798 -31.84%723004 - RETIREMENT PART TIME/TEMP - 10 9,919 6,894 -30.50% 724001 - PENSION EE CONTRIB MISC (117,860) (124,708) (127,655) (123,056) -3.60% 724002 - PENSION EE CONTRIB SAFETY (263,001) (244,110) (427,076) (302,429) -29.19% 725001 - PENSION UAL REQUIRED MISC 241,094 221,048 197,476 197,315 -0.08% 170 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 725002 - PENSION UAL REQUIRED SAFETY 943,710 877,912 891,148 1,049,851 17.81% 725003 - PENSION UAL DISCRETIONARY MISC 125,431 142,667 53,495 37,594 -29.72% 725004 - PENSION UAL DISCRETIONARY SFTY 466,328 537,784 241,406 200,024 -17.14% 727003 - CELL PHONE STIPEND 10,222 10,061 9,600 19,202 100.02%727004 - RHS $2.50 CONTRIBUTION 42,428 28,946 20,980 19,724 -5.99%727012 - LIFE INSURANCE 2,446 2,436 2,415 2,625 8.70% 727013 - EMP ASSISTANCE PROGRAM 460 460 460 500 8.70% 727016 - MEDICARE FRINGES 54,348 56,342 63,456 48,301 -23.88%727018 - PORAC RET MED TRUST 24,536 24,684 25,200 25,200 0.00%727019 - SURVIVOR BENEFIT 770 1,316 - - 727020 - DEFERRED COMP CITY CONTRIB 48,199 48,724 52,844 55,981 5.94% 728003 - COMPENSATED ABSENCES 84,840 84,821 92,477 97,967 5.94%72 - BENEFITS Total 2,802,534 2,862,806 2,748,717 2,681,730 -2.44% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 131,810 191,691 80,000 80,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 625,572 805,480 500,000 500,000 0.00% 713008 - CALL BACK PAY 100 166 - - 715005 - SALARY & BENEFIT SAVINGS - - - - 74 - OTHER PAYS Total 757,482 997,337 580,000 580,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 385,793 478,529 411,371 396,371 -3.65% 811047 - ANIMAL SHELTER CONTRACTS 133,303 88,684 97,186 124,786 28.40%81 - CONTRACT SERVICES Total 519,096 567,213 508,557 521,157 2.48% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 42,956 22,996 39,800 39,800 0.00% 841070 - ANIMAL SHELTER SUPPLIES 29,977 34,069 25,000 25,000 0.00%84 - SUPPLIES & MATERIALS Total 72,933 57,064 64,800 64,800 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 5,016 2,770 5,000 5,000 0.00% 85 - MAINTENANCE & REPAIR Total 5,016 2,770 5,000 5,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 293 573 2,209 2,209 0.00% 861003 - TRAINING 8,211 10,411 10,175 10,175 0.00% 86 - TRAVEL & TRAINING Total 8,504 10,984 12,384 12,384 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 1,247 275 1,100 1,100 0.00%87 - GENERAL EXPENSES Total 1,247 275 1,100 1,100 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 76,711 78,668 81,930 81,565 -0.45%881005 - IT ISF REPLACEMENT CHARGE 52,583 52,583 45,690 45,731 0.09%881010 - WORKERS' COMP ISF MISC 133,089 150,411 35,033 35,655 1.78% 881011 - WORKERS' COMP ISF SAFETY 70,430 77,856 248,534 272,403 9.60% 881012 - GENERAL LIABILITY INSURANCE 298,342 250,474 258,984 247,725 -4.35% 881014 - ANNUAL OPEB CHARGE 125,350 131,732 125,327 11,739 -90.63%881015 - OTHER INSURANCE ISF RATES 13,449 13,449 - - 88 - INTERNAL SVC CHARGE Total 769,955 755,173 795,499 694,818 -12.66% 171 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 01035354 - TRAFFIC Total 7,855,553 8,063,979 7,973,217 7,877,015 -1.21% 01035355 - DETECTIVES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 913,277 836,230 1,221,403 1,266,262 3.67%711002 - SALARIES SAFETY 3,841,749 3,919,684 4,867,398 4,630,629 -4.86%711003 - SALARIES PART TIME - - 15,765 15,079 -4.35% 70 - REGULAR SALARIES Total 4,755,026 4,755,915 6,104,566 5,911,971 -3.15% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 1,340 362 461 461 0.00% 712006 - BILINGUAL PAY 14,532 15,736 16,200 18,600 14.81%712007 - LONGEVITY PAY SAFETY 20,136 20,299 20,904 14,177 -32.18%712009 - SCHOLASTIC ACHIEVEMENT 201,792 259,142 224,475 208,425 -7.15% 712010 - EDUCATION RETENTION 13,886 13,813 14,778 18,501 25.19% 712011 - HOLIDAY PAY MISCELLANEOUS 8,293 10,211 9,318 21,862 134.62% 712012 - HOLIDAY PAY SAFETY 186,583 179,381 189,367 157,034 -17.07%712013 - PMA LEADERSHIP COMPENSATION 12,230 28,571 34,532 27,814 -19.46%712015 - LONGEVITY PAY MISC 18,806 17,439 18,381 17,021 -7.40% 712019 - SAFETY CERTIFICATION PAY 121,118 132,880 141,827 134,710 -5.02% 71 - SPECIAL PAYS Total 598,716 677,833 670,242 618,605 -7.70% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 761,856 737,615 984,324 933,492 -5.16%722001 - PENSION EE NORMAL COST MISC 98,732 90,863 119,363 120,808 1.21% 722002 - PENSION EE NORMAL COST SAFETY 432,217 431,665 535,855 534,737 -0.21% 723002 - PENSION ER NORMAL COST MISC 73,732 80,524 118,078 117,382 -0.59% 723003 - PENSION ER NORMAL COST SAFETY 851,729 995,388 1,149,694 1,069,993 -6.93% 723004 - RETIREMENT PART TIME/TEMP - - 552 565 2.48%724001 - PENSION EE CONTRIB MISC (126,261) (119,757) (169,136) (172,698) 2.11%724002 - PENSION EE CONTRIB SAFETY (613,128) (627,352) (758,098) (716,959) -5.43% 725001 - PENSION UAL REQUIRED MISC 212,657 194,975 215,396 283,334 31.54% 725002 - PENSION UAL REQUIRED SAFETY 2,369,583 2,204,370 2,496,889 2,535,684 1.55% 725003 - PENSION UAL DISCRETIONARY MISC 110,636 125,839 58,349 53,982 -7.48%725004 - PENSION UAL DISCRETIONARY SFTY 1,170,913 1,350,334 676,391 483,114 -28.57%727003 - CELL PHONE STIPEND 32,144 30,140 31,680 30,720 -3.03% 727004 - RHS $2.50 CONTRIBUTION 64,467 73,633 53,034 46,650 -12.04% 727012 - LIFE INSURANCE 4,174 3,970 4,830 4,830 0.00% 727013 - EMP ASSISTANCE PROGRAM 782 744 920 920 0.00%727016 - MEDICARE FRINGES 98,022 98,982 99,140 95,132 -4.04%727018 - PORAC RET MED TRUST 38,268 36,217 45,600 45,600 0.00% 727019 - SURVIVOR BENEFIT 1,305 2,193 - - 727020 - DEFERRED COMP CITY CONTRIB 88,972 91,634 116,506 112,575 -3.37% 728003 - COMPENSATED ABSENCES 181,355 187,084 213,108 206,391 -3.15%72 - BENEFITS Total 5,852,153 5,989,060 5,992,474 5,786,254 -3.44% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 65,160 53,522 30,000 30,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME 1,171,972 1,159,832 600,000 600,000 0.00% 74 - OTHER PAYS Total 1,237,133 1,213,354 630,000 630,000 0.00% 81 - CONTRACT SERVICES 172 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 811004 - EQUIPMENT RENTAL 25,801 25,592 28,163 28,163 0.00% 811008 - SERVICES PROFESSIONAL 31,561 59,945 336,592 351,053 4.30% 811065 - PD DRONE PROGRAM - - - 420,495 81 - CONTRACT SERVICES Total 57,361 85,536 364,755 799,711 119.25% 83 - UTILITIES 831001 - TELECOMM DATALINES - - - 2,500 83 - UTILITIES Total - - - 2,500 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 131,864 22,294 15,562 15,562 0.00% 841022 - PHOTO EXPENSE - 435 3,500 3,500 0.00%841046 - SPECIAL DEPT EXPENSE NOC 2,306 5,521 7,500 7,500 0.00%84 - SUPPLIES & MATERIALS Total 134,170 28,250 26,562 26,562 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - 13,766 - - 851010 - MAINT & REPAIR EQUIPMENT 1,477 1,341 1,500 1,500 0.00%85 - MAINTENANCE & REPAIR Total 1,477 15,107 1,500 1,500 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 3,622 3,834 4,783 4,783 0.00%861003 - TRAINING 34,247 30,031 35,400 35,400 0.00% 86 - TRAVEL & TRAINING Total 37,869 33,865 40,183 40,183 0.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 2,453 1,615 4,030 4,030 0.00%87 - GENERAL EXPENSES Total 2,453 1,615 4,030 4,030 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 122,754 125,865 134,583 138,018 2.55% 881005 - IT ISF REPLACEMENT CHARGE 83,577 83,577 74,607 76,951 3.14%881010 - WORKERS' COMP ISF MISC 235,103 277,030 23,066 33,392 44.77% 881011 - WORKERS' COMP ISF SAFETY 169,184 183,518 561,909 606,895 8.01% 881012 - GENERAL LIABILITY INSURANCE 437,213 360,609 366,099 342,439 -6.46%881014 - ANNUAL OPEB CHARGE 268,130 274,762 277,698 24,731 -91.09%881015 - OTHER INSURANCE ISF RATES 9,739 9,739 - - 88 - INTERNAL SVC CHARGE Total 1,325,700 1,315,100 1,437,962 1,222,426 -14.99% 01035355 - DETECTIVES Total 14,002,058 14,115,634 15,272,273 15,043,742 -1.50% 01035356 - FLEET MAINTENANCE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 162,211 175,745 191,505 189,650 -0.97%70 - REGULAR SALARIES Total 162,211 175,745 191,505 189,650 -0.97% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 192 81 - 94 712004 - CERTIFICATION PAY 25 - 25 - -100.00% 712006 - BILINGUAL PAY 2,407 2,413 2,400 2,400 0.00%712009 - SCHOLASTIC ACHIEVEMENT 2 - - - 712010 - EDUCATION RETENTION 1,357 1,471 1,465 1,509 3.00% 712011 - HOLIDAY PAY MISCELLANEOUS - - 7,379 - -100.00% 173 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 712015 - LONGEVITY PAY MISC 3,169 3,433 3,418 3,521 3.00%71 - SPECIAL PAYS Total 7,151 7,398 14,687 7,524 -48.77% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 41,580 42,912 42,744 41,568 -2.75% 722001 - PENSION EE NORMAL COST MISC 15,252 16,657 18,522 17,780 -4.01%723002 - PENSION ER NORMAL COST MISC 13,978 17,195 18,895 17,557 -7.09% 724001 - PENSION EE CONTRIB MISC (22,024) (23,814) (26,654) (25,620) -3.88% 725001 - PENSION UAL REQUIRED MISC 36,615 33,570 41,787 42,435 1.55% 725003 - PENSION UAL DISCRETIONARY MISC 19,049 21,666 11,320 8,085 -28.58%727003 - CELL PHONE STIPEND 1,926 1,931 1,920 1,920 0.00%727004 - RHS $2.50 CONTRIBUTION 2,577 8,317 3,344 3,448 3.11% 727012 - LIFE INSURANCE 208 211 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00% 727016 - MEDICARE FRINGES 2,754 2,976 3,001 2,885 -3.84%727018 - PORAC RET MED TRUST 2,396 2,401 2,400 2,400 0.00% 727019 - SURVIVOR BENEFIT 67 125 - - 727020 - DEFERRED COMP CITY CONTRIB 3,224 3,495 3,830 3,793 -0.97% 728003 - COMPENSATED ABSENCES 5,621 5,927 6,703 6,638 -0.97%72 - BENEFITS Total 123,261 133,608 128,063 123,139 -3.85% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 21,081 24,303 20,000 20,000 0.00% 713002 - OVERTIME SAFTY & 1/2 TIME - 724 - - 74 - OTHER PAYS Total 21,081 25,027 20,000 20,000 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 120,796 132,342 137,288 137,288 0.00% 81 - CONTRACT SERVICES Total 120,796 132,342 137,288 137,288 0.00% 84 - SUPPLIES & MATERIALS 841001 - STEP UP PRGM (PD)40 - - - 841011 - SUPPLIES AUTO PARTS EXPENSE 106,684 96,012 102,995 102,995 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 7,328 6,575 9,000 9,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 1,485 260 500 500 0.00% 84 - SUPPLIES & MATERIALS Total 115,536 102,847 112,495 112,495 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 452,942 383,346 459,000 459,000 0.00% 851008 - AUTO EXTERIOR MAINT 55,458 97,848 87,768 123,030 40.18% 851009 - COLLISION CONTINGNCY FUND 5,227 6,943 34,000 34,000 0.00% 851010 - MAINT & REPAIR EQUIPMENT - 1,384 1,000 1,000 0.00%85 - MAINTENANCE & REPAIR Total 513,628 489,521 581,768 617,030 6.06% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC - - 1,115 1,115 0.00% 87 - GENERAL EXPENSES Total - - 1,115 1,115 0.00% 88 - INTERNAL SVC CHARGE 881002 - NON CAPITAL EQUIPMENT 179,945 179,945 179,945 190,844 6.06% 881003 - VEHICLE REPLACE ISF 800,000 800,000 800,000 813,600 1.70% 881004 - IT ISF OPERATING CHARGE 6,175 6,318 6,779 6,529 -3.70% 881005 - IT ISF REPLACEMENT CHARGE 3,831 3,831 3,455 3,332 -3.56% 174 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE POLICE SUMMARY BY ACCOUNT DETAIL 881010 - WORKERS' COMP ISF MISC 7,129 8,433 10,984 12,073 9.91%881012 - GENERAL LIABILITY INSURANCE 16,202 14,333 15,165 15,246 0.54%881014 - ANNUAL OPEB CHARGE 8,259 8,951 9,084 795 -91.24%881015 - OTHER INSURANCE ISF RATES 126 126 - - 88 - INTERNAL SVC CHARGE Total 1,021,667 1,021,937 1,025,412 1,042,419 1.66% 01035356 - FLEET MAINTENANCE Total 2,085,331 2,088,425 2,212,333 2,250,660 1.73% 84 - SUPPLIES & MATERIALS 841001 - STEP UP PRGM (PD)2,028 1,893 10,000 10,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC - 15,500 90,000 95,000 5.56%84 - SUPPLIES & MATERIALS Total 2,028 17,393 100,000 105,000 5.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 2,604 - 211,000 15,000 -92.89% 86 - TRAVEL & TRAINING Total 2,604 - 211,000 15,000 -92.89% 1050061 - FEDERAL DEPT OF JUSTICE Total 4,632 17,393 311,000 120,000 -61.41% 11035 - OTS POLICE DEPT 72 - BENEFITS 727016 - MEDICARE FRINGES 3,860 3,719 - - 72 - BENEFITS Total 3,860 3,719 - - 74 - OTHER PAYS 713002 - OVERTIME SAFTY & 1/2 TIME 266,066 255,438 - - 74 - OTHER PAYS Total 266,066 255,438 - - 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 8,652 2,528 - - 84 - SUPPLIES & MATERIALS Total 8,652 2,528 - - 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,648 636 - - 86 - TRAVEL & TRAINING Total 1,648 636 - - 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.19,742 19,317 - - 90 - CAPITAL EXPENDITURES Total 19,742 19,317 - - 11035 - OTS POLICE DEPT Total 299,968 281,637 - - 11135 - SLESF GRANT POLICE DEPT 74 - OTHER PAYS 715004 - SALARY REIMBURSEMENT 215,174 241,105 250,000 250,000 0.00%74 - OTHER PAYS Total 215,174 241,105 250,000 250,000 0.00% 11135 - SLESF GRANT POLICE DEPT Total 215,174 241,105 250,000 250,000 0.00% Grand Total 71,385,034 74,620,411 78,717,707 77,347,703 -1.74% 175 NEWPORT BEACH POLICE DEPARTMENT FY 2025-26 EQUIPMENT REPLACEMENT Contact: Lt. Justin Morouse Ext. 3660 FLEET Unit #Year Make Model Current Mileage Projected Mileage Replacement Make Replacement Model Repl Cost Sales Tax Vehicle Replacement Cost Upfit Cost Total Requested (Vehicle Replacement + Upfit Cost) 2043 2021 Ford Interceptor 68,102 75,000 Ford Interceptor 54,000$ 4,185$ 58,185$ 26,500$ 84,685$ 2045 2021 Ford Interceptor 69,567 75,000 Ford Interceptor 54,000$ 4,185$ 58,185$ 26,500$ 84,685$ 2051 2014 Ford Interceptor 68,805 75,000 Ford Interceptor 54,000$ 4,185$ 58,185$ 26,500$ 84,685$ 2070 2015 Dodge Charger 70,686 80,000 Ford Interceptor 54,000$ 4,185$ 58,185$ 26,500$ 84,685$ 2076 2019 Ford Interceptor 71,270 75,000 Ford Interceptor 54,000$ 4,185$ 58,185$ 33,500$ 91,685$ 2085 2020 Ford F-150 71,974 75,000 Ford F-150 60,500$ 4,689$ 65,189$ 26,250$ 91,439$ 2086 2020 Ford F-150 67,946 75,000 Ford F-150 60,500$ 4,689$ 65,189$ 26,250$ 91,439$ 2089 2019 Ford F-150 69,927 75,000 Ford F-150 60,500$ 4,689$ 65,189$ 26,250$ 91,439$ 2133 2009 Chevrolet Silverado 24,443 30,000 Ford F-150 60,500$ 4,689$ 65,189$ 26,250$ 91,439$ 2138 2014 Ford Explorer 74,165 80,000 TBD SUV 40,000$ 3,100$ 43,100$ 7,000$ 50,100$ 2172 2019 BMW R1250RT 63,600 75,000 BMW R1250RTP 31,000$ 2,403$ 33,403$ -$ 33,403$ 2177 2020 BMW R1250RT Totaled Totaled BMW R1250RTP 31,000$ 2,403$ 33,403$ -$ 33,403$ 2227 2015 Honda Odyssey 94,465 100,000 Jeep G. Cherokee 40,000$ 3,100$ 43,100$ 7,500$ 50,600$ NEW HLO VEHICLE ---Ford Interceptor 54,000$ 4,185$ 58,185$ 26,250$ 84,435$ 2055 2024 Dodge Durango Totaled Totaled Ford Interceptor 54,000$ 4,185$ 58,185$ 26,500$ 84,685$ Note - a 10% contingency factor of total costs is factored in for fluctations in pricing.113,281$ Total Fleet & Upfitting 1,246,086$ EQUIPMENT Total 127,389$ Gas Masks (20 @ $650 each including tax)13,000$ 5,500$ Total Equipment Replacement 145,889$ Total Fleet & Equipment Replacement 1,391,975$ SWAT Helmets (5 @ $1,100 each including tax) Axon Cradelpoint Vehicle Modem Installation 176 P U B L I C WO R K S MISSION STATEMENT Protecting and providing quality public improvements and services. OVERVIEW Newport Beach is committed to a high quality of life by providing and maintaining essential infrastructure and public facilities. It is our mission to preserve and protect the City’s major investment in its physical assets and infrastructure. Public Works strives to provide safe, quality, cost-effective and timely improvements, maintenance and services to support the residential, business, recreational and social needs of the community. Public Works is comprised of three divisions: Engineering Services, Municipal Operations, and Administration. Engineering and Transportation Services includes sections for the design, construction, operation and maintenance of several specialized areas of responsibility, including capital project delivery, water quality and environmental programs, tidelands management, transportation systems, operations, and services, development services in the public right-of-way and assessment district coordination. Municipal Operations Division is responsible for the maintenance of public assets such as beaches, streets, sidewalks, parks, trees, facilities, fleet and equipment, as well as the provision of refuse management. Administration provides leadership and strategic planning for the department. Core functions include legal, financial, resources management, and records management. Together, Public Works adds quality, safety and order to our lives through the use of engineered controls and measures and operational best practices. 177 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Completion and Opening of Sunset View Park and connecting Pedestrian/Cyclist Bridge and Water Trash Wheel Ribbon Cutting •Organizing several popular public events including Arbor Day Tree Planting, Two Ewaste/Document Shredding/Compost or Mulch events, Touch-a-Truck •Completion of both the Balboa Marina and 29th St. Public Piers in the Harbor •Completion of the west Newport Beach Sand Fill/Nourishment/Reshaping Project •Commenced Construction on the New Lecture Hall and Lower Harbor Dredging (in 2025) Budget Highlights •Facility Consolidation •Balboa Yacht Basin Dredging •Enhancement to wildfire mitigation •Redefining water quality team due to attrition while consolidating sustainability operations Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Consolidate and upgrade the facility maintenance of all the Library and Recreation/Community Center Buildings under one Facility Maintenance Group •Completing Design and Permitting, and Starting Construction on the Balboa Library and Fire Station Building Replacements •Prepare and Lobby the Federal Government for ~ $50 million to Design/Construction Stage 14 Ocean Beach Nourishment and Groin Maintenance •Reduce Refuse Landfill Tonnage and Increase Organic Material Diversion and Reuse over prior years values 178 Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Percentage of CIP projects started within 60 days of the Master Schedule 79% 89% 80% 80% Percentage of CIP projects completed within 10% contingency 79% 80% 80% 80% Percentage of street closure permits issued within 24 hours 90% 85% 85% 80% Percentage of PW related Quest (work order) tickets completed within 48 hours N/A 80% 85% 80% Percentage of refuse collected that is diverted (recycled or composted) 44% 45% 50% 50% Percentage of fleet preventative maintenance completed on schedule 75% 80% 85% 80% 179 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 PUBLIC WORKS PERSONNEL FY 24 FY 25 FY 26 Full-Time 96.00 97.00 100.00Part-Time (FTE)14.00 12.50 13.25 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 97,681 - 35,500 133,182 ADMINISTRATIVE ASSISTANT 1.00 1.00 103,492 - 36,850 140,342 ADMINISTRATIVE MANAGER 1.00 1.00 167,953 960 42,572 211,486 ASSISTANT CITY ENGINEER 1.00 1.00 208,217 960 47,294 256,472 ASSISTANT CITY ENGINEER 1.00 1.00 208,217 960 44,868 254,046 ASSISTANT CITY ENGINEER 1.00 1.00 208,217 - 46,214 254,432 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 137,689 - 37,717 175,406 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 137,608 - 37,349 174,957 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 151,427 - 39,178 190,604 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 143,427 - 38,327 181,754 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 152,651 - 40,854 193,505 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 152,786 1,020 41,427 195,232 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 148,963 - 38,916 187,878 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 152,786 1,980 41,537 196,302 CIVIL ENGINEER, ASSOCIATE 1.00 1.00 123,855 - 35,887 159,742 CIVIL ENGINEER, PRINCIPAL 1.00 1.00 180,671 960 41,940 223,572 CIVIL ENGINEER, PRINCIPAL 1.00 1.00 195,263 960 45,953 242,177 CIVIL ENGINEER, SENIOR 1.00 1.00 176,583 960 43,074 220,617 CIVIL ENGINEER, SENIOR 1.00 1.00 176,583 - 44,084 220,667 CIVIL ENGINEER, SENIOR 1.00 1.00 176,583 - 44,144 220,727 CIVIL ENGINEER, SENIOR 1.00 1.00 175,229 1,980 43,519 220,728 CONCRETE FINISHER 1.00 1.00 94,427 220 33,074 127,721 CONCRETE FINISHER 0.00 1.00 74,372 - 30,627 104,998 CONSTRUCTION INSPECTION SUPERVISOR 1.00 1.00 145,095 960 39,905 185,960 DEPARTMENT ASSISTANT 1.00 1.00 59,393 - 29,034 88,428 DEPUTY PUBLIC WORKS DIRECTOR - MUNICIPAL OPERATIONS 1.00 1.00 207,143 4,560 44,806 256,510 DEPUTY PUBLIC WORKS DIRECTOR/CITY ENGINEER 1.00 1.00 256,817 4,560 51,811 313,188 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 105,003 960 36,181 142,144 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 105,459 815 36,035 142,309 ENGINEER, ASSOCIATE 1.00 1.00 144,552 - 40,175 184,727 ENGINEERING TECHNICIAN 1.00 1.00 77,634 - 30,974 108,608 EQUIPMENT MECHANIC I 1.00 1.00 82,561 - 31,797 114,359 EQUIPMENT MECHANIC II 1.00 1.00 95,622 1,995 35,286 132,903 EQUIPMENT MECHANIC II 1.00 1.00 95,432 275 34,441 130,148 EQUIPMENT MECHANIC II 1.00 1.00 95,342 1,885 35,482 132,709 EQUIPMENT MECHANIC II 1.00 1.00 79,698 - 31,493 111,191 EQUIPMENT MECHANIC, SENIOR 1.00 1.00 104,714 960 34,166 139,840 EQUIPMENT OPERATOR I 1.00 0.00 - - - - EQUIPMENT OPERATOR I 1.00 0.00 - - - - EQUIPMENT OPERATOR I 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - FACILITIES MAINTENANCE TECHNICIAN 1.00 1.00 70,972 960 30,579 102,511 FACILITIES MAINTENANCE TECHNICIAN 1.00 1.00 89,687 960 32,269 122,916 FACILITIES MAINTENANCE TECHNICIAN 1.00 1.00 94,396 220 33,071 127,686 FACILITIES MAINTENANCE TECHNICIAN 0.00 1.00 68,444 960 30,311 99,715 FACILITIES MAINTENANCE TECHNICIAN 0.00 1.00 86,578 960 32,238 119,776 FACILITIES MAINTENANCE TECHNICIAN 0.00 1.00 93,927 960 34,573 129,460 MAINTENANCE OPERATOR 0.00 1.00 85,757 1,005 33,850 120,612 MAINTENANCE OPERATOR 0.00 1.00 62,828 - 29,400 92,228 MAINTENANCE OPERATOR 0.00 1.00 84,336 165 31,998 116,499 MAINTENANCE OPERATOR 0.00 1.00 84,336 165 31,998 116,499 MAINTENANCE OPERATOR 0.00 1.00 59,849 - 29,083 88,932 MAINTENANCE OPERATOR 0.00 1.00 80,291 220 31,272 111,783 MAINTENANCE OPERATOR 0.00 1.00 72,748 165 30,766 103,679 MAINTENANCE WORKER 0.00 1.00 63,289 960 29,763 94,011 MAINTENANCE WORKER 0.00 1.00 74,241 200 30,627 105,069 MAINTENANCE WORKER 0.00 1.00 73,390 - 30,522 103,912 MAINTENANCE WORKER 0.00 1.00 76,996 - 32,604 109,600 MAINTENANCE WORKER 0.00 1.00 55,989 960 28,987 85,935 MAINTENANCE WORKER 0.00 1.00 60,342 - 29,435 89,778 MAINTENANCE WORKER I 1.00 0.00 - - - - MAINTENANCE WORKER I 1.00 0.00 - - - - MAINTENANCE WORKER I 1.00 0.00 - - - - MAINTENANCE WORKER I 1.00 0.00 - - - - 180 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total PayMAINTENANCE WORKER I 1.00 0.00 - - - - MAINTENANCE WORKER I 1.00 0.00 - - - - MAINTENANCE WORKER I 1.00 0.00 - - - - MAINTENANCE WORKER I 1.00 0.00 - - - - MAINTENANCE WORKER II 1.00 0.00 - - - - MAINTENANCE WORKER II 1.00 0.00 - - - - MAINTENANCE WORKER II 1.00 0.00 - - - - MAINTENANCE WORKER II 1.00 0.00 - - - - MAINTENANCE WORKER II 1.00 0.00 - - - - MAINTENANCE WORKER II 1.00 0.00 - - - - MANAGEMENT ANALYST 0.00 1.00 103,285 - 33,700 136,985 MANAGEMENT ANALYST (SUSTAINABILITY COORDINATOR)0.00 1.00 87,103 - 31,980 119,083 MANAGEMENT ANALYST, ASSISTANT 1.00 0.00 - - - - MANAGEMENT ANALYST, SENIOR 1.00 1.00 129,888 960 36,542 167,390 MANAGEMENT ANALYST, SENIOR 1.00 1.00 144,037 - 39,678 183,715 MANAGEMENT ANALYST, SENIOR 1.00 1.00 123,027 - 35,799 158,826 OFFICE ASSISTANT 1.00 1.00 58,593 - 28,949 87,542 PERMIT TECHNICIAN II 1.00 1.00 110,373 1,740 37,126 149,239 PERMIT TECHNICIAN II 1.00 1.00 111,294 - 37,394 148,688 PUBLIC WORKS CREW CHIEF 1.00 1.00 104,499 1,235 34,163 139,897 PUBLIC WORKS CREW CHIEF 1.00 1.00 105,459 1,290 35,889 142,638 PUBLIC WORKS CREW CHIEF 1.00 1.00 104,720 1,290 35,732 141,742 PUBLIC WORKS CREW CHIEF 1.00 1.00 105,325 1,400 36,272 142,997 PUBLIC WORKS CREW CHIEF 1.00 1.00 98,062 760 35,178 134,000 PUBLIC WORKS CREW CHIEF 1.00 1.00 104,482 1,480 36,084 142,046 PUBLIC WORKS CREW CHIEF 1.00 1.00 85,388 960 32,112 118,460 PUBLIC WORKS CREW CHIEF 0.00 1.00 95,915 1,060 34,648 131,623 PUBLIC WORKS CREW CHIEF 0.00 1.00 86,974 - 31,966 118,940 PUBLIC WORKS DIRECTOR 1.00 1.00 299,095 5,760 68,702 373,557 PUBLIC WORKS FINANCE/ADMINISTRATIVE MANAGER 1.00 1.00 193,556 960 44,748 239,264 PUBLIC WORKS INSPECTOR II 1.00 1.00 122,468 960 37,903 161,331 PUBLIC WORKS INSPECTOR II 1.00 1.00 122,468 2,760 37,654 162,882 PUBLIC WORKS INSPECTOR II 1.00 1.00 122,468 960 38,033 161,461 PUBLIC WORKS INSPECTOR, SENIOR 1.00 1.00 131,293 960 39,213 171,466 PUBLIC WORKS INSPECTOR, SENIOR 1.00 1.00 131,663 960 38,455 171,078 PUBLIC WORKS SUPERVISOR 1.00 1.00 122,026 1,595 38,324 161,946 PUBLIC WORKS SUPERVISOR 1.00 1.00 122,026 960 35,706 158,693 PUBLIC WORKS SUPERVISOR 1.00 1.00 115,488 1,180 35,327 151,995 PUBLIC WORKS SUPERVISOR 1.00 1.00 109,620 410 35,893 145,923 PUBLIC WORKS SUPERVISOR 1.00 1.00 122,026 960 38,224 161,211 PUBLIC WORKS SUPERVISOR 1.00 1.00 110,045 1,180 36,342 147,567 RECORDS SPECIALIST 1.00 1.00 103,492 - 36,340 139,832 SENIOR CIVIL ENGINEER 1.00 1.00 178,331 960 43,728 223,019 SENIOR MAINTENANCE OPERATOR 0.00 1.00 85,757 760 34,326 120,843 SENIOR MAINTENANCE OPERATOR 0.00 1.00 89,662 760 34,430 124,851 SENIOR MAINTENANCE OPERATOR 0.00 1.00 88,020 1,480 33,918 123,418 SENIOR MAINTENANCE OPERATOR 0.00 1.00 89,597 760 34,605 124,962 SENIOR MAINTENANCE OPERATOR 0.00 1.00 89,865 760 34,503 125,128 SENIOR MAINTENANCE OPERATOR 0.00 1.00 89,329 760 33,926 124,015 SENIOR MAINTENANCE OPERATOR 0.00 1.00 90,064 2,130 34,390 126,584 SENIOR MAINTENANCE OPERATOR 0.00 1.00 90,064 760 32,618 123,442 SUPERINTENDENT 1.00 1.00 174,186 2,760 41,379 218,326 SUPERINTENDENT 1.00 1.00 175,376 - 43,243 218,620 SUPERINTENDENT 1.00 1.00 174,525 - 43,205 217,730 TRANSPORTATION MANAGER/CITY TRAFFIC ENGINEER 1.00 1.00 206,782 960 46,570 254,311 WATER CONSERVATION COORDINATOR 1.00 0.00 - - - - Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay INTERN 1.00 1.00 44,524 - 6,861 51,385 MAINTENANCE AIDE 0.80 0.00 - - - - MAINTENANCE AIDE 5.25 0.00 - - - - MAINTENANCE AIDE 0.70 0.00 - - - - ENGINEER, ASSOCIATE 1.90 1.90 271,762 - 18,453 290,214 PUBLIC WORKS TECHNICAL AIDE 1.85 1.85 92,871 - 4,954 97,826 PUBLIC WORKS TECHNICAL AIDE 1.00 1.00 50,201 - 3,220 53,421 FACILITIES MAINTENANCE WORKER II 0.00 0.75 38,859 - 2,146 41,004 MAINTENANCE WORKER I 0.00 1.68 85,369 - 4,564 89,933 MAINTENANCE WORKER I 0.00 4.38 222,978 - 15,593 238,570 MAINTENANCE WORKER I 0.00 0.70 27,545 - 1,557 29,103 12,779,367 81,420 3,738,103 16,598,891 181 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01080005 - PUBLIC WORKS ADMIN70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,009,262 1,375,108 1,577,763 1,603,168 1.61% 711003 - SALARIES PART TIME 55,028 37,088 43,502 44,524 2.35% 70 - REGULAR SALARIES Total 1,064,290 1,412,195 1,621,264 1,647,691 1.63% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 1,745 1,750 1,740 1,740 0.00% 712006 - BILINGUAL PAY - - 1,800 - -100.00% 71 - SPECIAL PAYS Total 1,745 1,750 3,540 1,740 -50.85% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 153,320 203,499 271,008 271,152 0.05%722001 - PENSION EE NORMAL COST MISC 92,234 123,865 141,430 145,452 2.84% 723002 - PENSION ER NORMAL COST MISC 83,998 131,464 150,804 150,291 -0.34% 723004 - RETIREMENT PART TIME/TEMP 1,645 649 760 835 9.82%724001 - PENSION EE CONTRIB MISC (124,133) (159,779) (184,148) (199,328) 8.24%725001 - PENSION UAL REQUIRED MISC 246,223 284,619 344,275 358,718 4.20% 725003 - PENSION UAL DISCRETIONARY MISC 128,099 183,696 93,262 68,345 -26.72% 727001 - CAR ALLOWANCE 4,813 5,242 4,800 8,400 75.00%727003 - CELL PHONE STIPEND 1,926 2,042 1,920 2,880 50.00% 727004 - RHS $2.50 CONTRIBUTION 10,757 32,689 14,494 13,394 -7.59% 727012 - LIFE INSURANCE 865 1,188 1,470 1,365 -7.14% 727013 - EMP ASSISTANCE PROGRAM 162 224 280 260 -7.14%727016 - MEDICARE FRINGES 16,071 21,100 23,631 24,080 1.90% 727017 - PARS DC 401A 5,075 5,504 5,644 5,982 5.98% 727019 - SURVIVOR BENEFIT 301 689 - - 727020 - DEFERRED COMP CITY CONTRIB 9,280 9,420 2,460 8,502 245.61%728003 - COMPENSATED ABSENCES 37,801 51,686 55,222 56,111 1.61%72 - BENEFITS Total 668,437 897,796 927,313 916,439 -1.17% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 47 693 0 300 499900%74 - OTHER PAYS Total 47 693 0 300 499900% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 83,735 103,818 69,500 69,500 0.00% 811015 - SERVCES OTHER PRINT VENDOR 5,853 4,999 5,000 8,000 60.00% 811027 - SERVICES CITY PRINT CONTRACT 2,725 1,968 2,500 3,500 40.00%841060 - OTHER AGENCY FEES 53,955 58,499 70,690 68,596 -2.96%81 - CONTRACT SERVICES Total 146,268 169,284 147,690 149,596 1.29% 82 - GRANT OPERATING 821004 - GRANT EXPENSES 4,000 - - - 82 - GRANT OPERATING Total 4,000 - - - 83 - UTILITIES 831002 - UTILITIES TELEPHONE - 1,396 - 1,438 831003 - UTILITIES NATURAL GAS - 3,545 5,519 5,519 0.00%831004 - UTILITIES ELECTRICITY - 34,997 36,211 36,211 0.00% 83 - UTILITIES Total - 39,938 41,730 43,168 3.45% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 5,825 3,725 9,150 14,690 60.55%841015 - SPECIAL DEPT SUPPLIES NOC 5,220 3,622 5,100 5,100 0.00% 841046 - SPECIAL DEPT EXPENSE NOC - 3,430 - - PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 182 2023ACTUAL 2024ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 84 - SUPPLIES & MATERIALS Total 11,046 10,777 14,250 19,790 38.88% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH - - 260 - -100.00%851013 - PRINTER MAINT/SUPPLIES 1,923 1,783 2,300 7,250 215.22%85 - MAINTENANCE & REPAIR Total 1,923 1,783 2,560 7,250 183.20% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,419 10,742 5,900 6,160 4.41%861003 - TRAINING 5,294 2,311 2,750 2,750 0.00%86 - TRAVEL & TRAINING Total 9,713 13,053 8,650 8,910 3.01% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 442 496 - 1,000 871003 - POSTAGE/FREIGHT/EXPRESS NOC 4,111 3,658 6,500 5,500 -15.38%871004 - PUBLICATIONS & DUES NOC 10 - 1,197 197 -83.54%871006 - UNIFORM EXPENSE 65 - - - 871017 - SOFTWARE LICENSE RENEWAL 1,469 1,638 720 1,720 138.89% 87 - GENERAL EXPENSES Total 6,097 5,792 8,417 8,417 0.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 72,806 93,395 83,835 96,453 15.05%881005 - IT ISF REPLACEMENT CHARGE 12,876 15,272 12,353 12,245 -0.87% 881010 - WORKERS' COMP ISF MISC 17,270 21,386 21,812 26,987 23.73% 881012 - GENERAL LIABILITY INSURANCE 31,104 72,968 112,596 140,155 24.48%881013 - UNINSURED CLAIMS CHARGE 830 982 11,236 7,945 -29.29%881014 - ANNUAL OPEB CHARGE 56,236 75,441 74,838 6,723 -91.02%88 - INTERNAL SVC CHARGE Total 191,122 279,443 316,670 290,510 -8.26% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - - 3,800 3,800 0.00%911039 - OFFICE FURNITURE/FIXTURES 4,798 1,353 2,800 2,800 0.00%90 - CAPITAL EXPENDITURES Total 4,798 1,353 6,600 6,600 0.00% 01080005 - PUBLIC WORKS ADMIN Total 2,109,486 2,833,858 3,098,685 3,100,411 0.06% 0108011 - WQ/CONSERVATION/ENVIRONMENTAL70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 452,533 490,865 502,862 473,651 -5.81% 70 - REGULAR SALARIES Total 452,533 490,865 502,862 473,651 -5.81% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 67,687 68,024 67,752 67,788 0.05%722001 - PENSION EE NORMAL COST MISC 48,815 50,864 51,201 47,934 -6.38% 723002 - PENSION ER NORMAL COST MISC 32,537 40,883 40,951 36,992 -9.67% 724001 - PENSION EE CONTRIB MISC (55,402) (56,450) (58,068) (58,022) -0.08%725001 - PENSION UAL REQUIRED MISC 102,418 93,903 109,727 105,418 -3.93%725003 - PENSION UAL DISCRETIONARY MISC 53,284 60,606 29,724 20,085 -32.43% 727003 - CELL PHONE STIPEND 2,888 2,896 2,880 2,880 0.00% 727004 - RHS $2.50 CONTRIBUTION 4,391 4,525 3,968 4,072 2.62%727012 - LIFE INSURANCE 315 319 315 315 0.00%727013 - EMP ASSISTANCE PROGRAM 59 60 60 60 0.00% 727016 - MEDICARE FRINGES 6,656 7,097 7,363 6,896 -6.35% 727019 - SURVIVOR BENEFIT 100 188 - - 727020 - DEFERRED COMP CITY CONTRIB 830 694 720 780 8.33%728003 - COMPENSATED ABSENCES 15,724 17,099 17,600 16,578 -5.81% 183 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS Total 280,303 290,708 274,193 251,774 -8.18% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 42,867 75,934 30,408 31,032 2.05% 811010 - NPDES ADMINISTRATION 209,218 239,969 219,000 219,000 0.00% 811011 - TMDL ADMINISTRATION 171,983 129,669 190,000 190,000 0.00% 811015 - SERVCES OTHER PRINT VENDOR - 165 - - 81 - CONTRACT SERVICES Total 424,068 445,737 439,408 440,032 0.14% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 73 - - - 841015 - SPECIAL DEPT SUPPLIES NOC 50 1,003 1,000 1,000 0.00% 84 - SUPPLIES & MATERIALS Total 122 1,003 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 875 875 798 798 0.00% 85 - MAINTENANCE & REPAIR Total 875 875 798 798 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 1,777 750 750 0.00% 861003 - TRAINING - - 750 750 0.00%86 - TRAVEL & TRAINING Total - 1,777 1,500 1,500 0.00% 87 - GENERAL EXPENSES871001 - CERT & MEMBERSHIP - 305 - 500 871003 - POSTAGE/FREIGHT/EXPRESS NOC 5 - 600 600 0.00% 871004 - PUBLICATIONS & DUES NOC - - 500 - -100.00% 87 - GENERAL EXPENSES Total 5 305 1,100 1,100 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,000 4,862 5,151 1,653 -67.92% 881003 - VEHICLE REPLACE ISF 3,065 2,723 2,723 2,417 -11.25%881004 - IT ISF OPERATING CHARGE 18,731 20,588 18,020 20,912 16.05%881005 - IT ISF REPLACEMENT CHARGE 3,593 3,593 2,851 2,826 -0.88%881010 - WORKERS' COMP ISF MISC 6,222 5,860 6,508 7,203 10.68% 881012 - GENERAL LIABILITY INSURANCE 14,790 24,768 34,815 45,288 30.08% 881013 - UNINSURED CLAIMS CHARGE 337 305 3,501 2,419 -30.90% 881014 - ANNUAL OPEB CHARGE 23,392 25,653 23,852 1,986 -91.67%881015 - OTHER INSURANCE ISF RATES 63 63 - - 88 - INTERNAL SVC CHARGE Total 74,193 88,417 97,422 84,704 -13.05% 0108011 - WQ/CONSERVATION/ENVIRONMENTAL Total 1,232,100 1,319,687 1,318,284 1,254,560 -4.83% 0108012 - TRAFFIC & TRANSPORTATION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,256,234 1,487,091 1,791,441 1,802,660 0.63% 711003 - SALARIES PART TIME 15,325 25,786 46,459 50,201 8.06%70 - REGULAR SALARIES Total 1,271,560 1,512,878 1,837,899 1,852,861 0.81% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 3,424 3,077 3,060 3,060 0.00%71 - SPECIAL PAYS Total 3,424 3,077 3,060 3,060 0.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 200,197 206,973 293,592 271,152 -7.64%722001 - PENSION EE NORMAL COST MISC 135,631 135,958 162,375 164,082 1.05% 184 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 723002 - PENSION ER NORMAL COST MISC 98,728 138,066 167,399 164,184 -1.92% 723004 - RETIREMENT PART TIME/TEMP 575 967 1,626 941 -42.11%724001 - PENSION EE CONTRIB MISC (168,805) (171,370) (207,803) (224,275) 7.93%725001 - PENSION UAL REQUIRED MISC 323,294 296,413 372,916 403,356 8.16% 725003 - PENSION UAL DISCRETIONARY MISC 168,196 191,308 101,021 76,850 -23.93% 727003 - CELL PHONE STIPEND 3,991 3,788 3,840 3,840 0.00% 727004 - RHS $2.50 CONTRIBUTION 19,954 14,359 12,614 12,978 2.89%727012 - LIFE INSURANCE 956 1,073 1,365 1,365 0.00%727013 - EMP ASSISTANCE PROGRAM 179 201 260 260 0.00% 727016 - MEDICARE FRINGES 19,807 22,933 26,931 26,967 0.13% 727019 - SURVIVOR BENEFIT 234 689 - - 727020 - DEFERRED COMP CITY CONTRIB 4,008 5,163 3,120 3,960 26.92%728003 - COMPENSATED ABSENCES 49,632 57,684 62,700 63,093 0.63%72 - BENEFITS Total 856,578 904,206 1,001,956 968,752 -3.31% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 14,094 16,424 7,297 13,733 88.20% 74 - OTHER PAYS Total 14,094 16,424 7,297 13,733 88.20% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 256,439 103,308 250,519 256,179 2.26%811015 - SERVCES OTHER PRINT VENDOR - - 5,000 2,000 -60.00%811027 - SERVICES CITY PRINT CONTRACT - - 1,000 - -100.00%81 - CONTRACT SERVICES Total 256,439 103,308 256,519 258,179 0.65% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 1,721 864 3,500 - -100.00% 841015 - SPECIAL DEPT SUPPLIES NOC 1,319 1,193 3,000 1,500 -50.00% 84 - SUPPLIES & MATERIALS Total 3,040 2,057 6,500 1,500 -76.92% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 3,705 3,462 3,362 3,530 5.00% 851010 - MAINT & REPAIR EQUIPMENT 624,623 564,069 540,566 550,970 1.92%851014 - MAINT & REPAIR DAMAGE 74,270 16,663 50,000 50,000 0.00%85 - MAINTENANCE & REPAIR Total 702,598 584,194 593,928 604,500 1.78% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 2,724 1,583 500 2,000 300.00%861003 - TRAINING 20 1,660 1,125 2,125 88.89%86 - TRAVEL & TRAINING Total 2,744 3,243 1,625 4,125 153.85% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 765 5,219 3,000 3,000 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 33 10 200 200 0.00%871004 - PUBLICATIONS & DUES NOC - 343 900 900 0.00% 871006 - UNIFORM EXPENSE 223 202 - 500 87 - GENERAL EXPENSES Total 1,021 5,774 4,100 4,600 12.20% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 9,000 10,940 11,591 4,502 -61.16%881003 - VEHICLE REPLACE ISF 9,160 8,246 8,246 7,417 -10.06%881004 - IT ISF OPERATING CHARGE 66,995 73,802 70,186 88,514 26.11% 881005 - IT ISF REPLACEMENT CHARGE 13,175 13,175 11,403 12,245 7.39% 881010 - WORKERS' COMP ISF MISC 22,585 20,764 23,975 28,533 19.01% 881012 - GENERAL LIABILITY INSURANCE 47,885 77,982 116,152 161,753 39.26%881013 - UNINSURED CLAIMS CHARGE 1,163 993 12,011 8,873 -26.12% 185 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 881014 - ANNUAL OPEB CHARGE 73,839 87,822 81,064 7,560 -90.67% 881015 - OTHER INSURANCE ISF RATES 126 126 - - 88 - INTERNAL SVC CHARGE Total 243,929 293,852 334,627 319,397 -4.55% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 950 - 1,500 1,500 0.00%911039 - OFFICE FURNITURE/FIXTURES 5,676 1,025 2,500 2,500 0.00%90 - CAPITAL EXPENDITURES Total 6,626 1,025 4,000 4,000 0.00% 0108012 - TRAFFIC & TRANSPORTATION Total 3,362,055 3,430,036 4,051,511 4,034,707 -0.41% 0108031 - PARKS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 725,111 760,829 812,979 830,649 2.17% 711003 - SALARIES PART TIME - 26,952 36,381 85,369 134.65% 70 - REGULAR SALARIES Total 725,111 787,781 849,361 916,017 7.85% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 1,311 1,285 1,320 1,320 0.00%71 - SPECIAL PAYS Total 1,311 1,285 1,320 1,320 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 173,929 160,464 180,672 180,768 0.05% 722001 - PENSION EE NORMAL COST MISC 68,750 74,425 77,650 78,509 1.11%723002 - PENSION ER NORMAL COST MISC 57,303 70,396 72,099 70,663 -1.99%723004 - RETIREMENT PART TIME/TEMP - - - 3,201 724001 - PENSION EE CONTRIB MISC (86,995) (89,848) (94,362) (101,916) 8.01% 725001 - PENSION UAL REQUIRED MISC 152,997 140,276 177,396 185,863 4.77%725003 - PENSION UAL DISCRETIONARY MISC 79,598 90,536 48,055 35,412 -26.31%727003 - CELL PHONE STIPEND 5,405 5,983 6,720 6,720 0.00%727004 - RHS $2.50 CONTRIBUTION 9,363 9,651 8,776 9,036 2.96% 727012 - LIFE INSURANCE 864 825 945 945 0.00% 727013 - EMP ASSISTANCE PROGRAM 163 156 180 180 0.00% 727016 - MEDICARE FRINGES 11,526 12,222 12,523 13,399 7.00% 727019 - SURVIVOR BENEFIT 234 564 - - 727020 - DEFERRED COMP CITY CONTRIB 1,411 1,993 1,500 2,100 40.00%728003 - COMPENSATED ABSENCES 23,488 27,580 28,454 29,073 2.17%72 - BENEFITS Total 498,037 505,222 520,608 513,952 -1.28% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 31,077 35,090 36,050 36,050 0.00% 713008 - CALL BACK PAY - 1,590 1,500 1,500 0.00% 713009 - STAND BY PAY - 448 - - 74 - OTHER PAYS Total 31,077 37,128 37,550 37,550 0.00% 81 - CONTRACT SERVICES811004 - EQUIPMENT RENTAL 5,030 4,400 5,000 5,000 0.00% 811008 - SERVICES PROFESSIONAL 13,232 13,578 11,122 5,000 -55.04% 811015 - SERVCES OTHER PRINT VENDOR - 977 - - 811017 - SERVICES CONTRACT 145,857 170,983 120,861 4,716,278 3802.23%811018 - CONTRACT SERVICES MEDIANS 2,335,976 2,240,576 2,141,000 - -100.00%811020 - CONTRACT SERVICES PARK/FACILTY 2,217,610 2,134,557 2,434,409 - -100.00% 811026 - CONTRACT SERVICES CIVIC CENTER 256,102 260,375 241,445 - -100.00% 811027 - SERVICES CITY PRINT CONTRACT - 81 454 454 0.00% 811058 - HAZARDOUS MATERIALS REMOVAL - 4,307 - - 841060 - OTHER AGENCY FEES - 418 - - 186 2023ACTUAL 2024ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 851030 - TURF RENOVATION 158,044 206,706 190,100 190,100 0.00%81 - CONTRACT SERVICES Total 5,131,852 5,036,957 5,144,390 4,916,832 -4.42% 83 - UTILITIES831001 - TELECOMM DATALINES 798 - 1,200 - -100.00% 831004 - UTILITIES ELECTRICITY 62,245 71,665 69,172 76,399 10.45% 831005 - UTILITIES WATER 1,315,852 1,367,780 1,450,000 1,479,391 2.03%83 - UTILITIES Total 1,378,895 1,439,445 1,520,372 1,555,790 2.33% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 888 230 1,000 - -100.00% 841015 - SPECIAL DEPT SUPPLIES NOC 37,543 6,780 5,000 5,000 0.00% 841029 - SAFETY EQUIPMENT 1,567 147 2,500 2,500 0.00%841039 - PLANT MATERIALS 23,345 41,692 25,000 45,000 80.00%841041 - SOIL AMENDMENTS 18,292 3,093 17,500 17,500 0.00% 841044 - TOOLS INSTRUMENTS ETC 4,558 2,341 3,500 3,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 229,830 313,092 65,000 165,000 153.85%841055 - HAZARD MITIGATION 277,995 393,982 314,155 576,785 83.60%84 - SUPPLIES & MATERIALS Total 594,019 761,356 433,655 815,285 88.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 23,724 24,823 27,650 27,650 0.00% 851010 - MAINT & REPAIR EQUIPMENT 4,867 3,865 5,500 5,500 0.00%851013 - PRINTER MAINT/SUPPLIES 2,202 2,248 1,500 - -100.00%851014 - MAINT & REPAIR DAMAGE 78,492 84,531 - - 851037 - MAINT & REPAIR NOC 118,811 61,157 48,069 68,069 41.61%851038 - MAINT IRRIGATION REPAIR 499,645 471,932 188,190 388,190 106.28% 851040 - MAINT DRNKNG FOU REPAIR 1,453 10 5,000 - -100.00% 851065 - NWP COAST REIMBURSEMENT 63,069 64,330 64,330 68,242 6.08%851072 - SEWER FEES: FIXED + USE 5,889 5,835 8,500 8,500 0.00%85 - MAINTENANCE & REPAIR Total 798,153 718,731 348,739 566,151 62.34% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 1,938 - 1,750 1,750 0.00% 861003 - TRAINING 3,518 2,240 2,000 2,000 0.00%86 - TRAVEL & TRAINING Total 5,456 2,240 3,750 3,750 0.00% 87 - GENERAL EXPENSES871001 - CERT & MEMBERSHIP 659 790 - - 871002 - ADVERT & PUB RELATIONS - 789 - - 871004 - PUBLICATIONS & DUES NOC 253 100 2,000 2,000 0.00%871006 - UNIFORM EXPENSE 4,968 4,816 4,777 5,190 8.64%87 - GENERAL EXPENSES Total 5,879 6,495 6,777 7,190 6.09% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 80,000 83,871 104,315 45,728 -56.16% 881003 - VEHICLE REPLACE ISF 64,282 66,304 88,506 82,964 -6.26%881004 - IT ISF OPERATING CHARGE 42,863 47,195 51,638 66,036 27.88%881005 - IT ISF REPLACEMENT CHARGE 8,384 8,384 8,362 9,113 8.99% 881010 - WORKERS' COMP ISF MISC 23,597 23,088 28,219 33,464 18.59% 881012 - GENERAL LIABILITY INSURANCE 62,933 74,544 100,678 121,809 20.99%881013 - UNINSURED CLAIMS CHARGE 650 500 6,639 4,386 -33.94%881014 - ANNUAL OPEB CHARGE 34,944 43,709 38,562 3,484 -90.97% 881015 - OTHER INSURANCE ISF RATES 3,367 3,367 - - 88 - INTERNAL SVC CHARGE Total 321,021 350,962 426,919 366,985 -14.04% 187 2023ACTUAL 2024ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 90 - CAPITAL EXPENDITURES 911008 - PUBLIC LANDSCAPE ENHANCEMENTS 353,230 314,859 307,000 307,000 0.00%911024 - EQUIPMENT N.O.C.1,195 - 2,000 2,000 0.00%911039 - OFFICE FURNITURE/FIXTURES - 8,712 - - 90 - CAPITAL EXPENDITURES Total 354,425 323,572 309,000 309,000 0.00% 0108031 - PARKS Total 9,845,236 9,971,173 9,602,442 10,009,822 4.24% 0108032 - TREES70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 181,342 195,216 209,832 214,120 2.04%70 - REGULAR SALARIES Total 181,342 195,216 209,832 214,120 2.04% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 687 685 685 685 0.00% 71 - SPECIAL PAYS Total 687 685 685 685 0.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 45,124 45,349 45,168 45,192 0.05% 722001 - PENSION EE NORMAL COST MISC 16,505 17,084 18,960 19,075 0.61% 723002 - PENSION ER NORMAL COST MISC 15,231 18,633 19,840 19,439 -2.02% 724001 - PENSION EE CONTRIB MISC (22,294) (22,551) (24,449) (26,314) 7.63%725001 - PENSION UAL REQUIRED MISC 40,850 37,453 45,786 47,911 4.64%725003 - PENSION UAL DISCRETIONARY MISC 21,252 24,173 12,403 9,128 -26.40% 727003 - CELL PHONE STIPEND 963 965 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 21 5 1,872 1,490 -20.41%727012 - LIFE INSURANCE 209 208 210 210 0.00%727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00% 727016 - MEDICARE FRINGES 2,851 3,062 3,097 3,129 1.03% 727019 - SURVIVOR BENEFIT 67 125 - - 727020 - DEFERRED COMP CITY CONTRIB 302 292 300 300 0.00%728003 - COMPENSATED ABSENCES 6,271 6,794 7,344 7,494 2.04%72 - BENEFITS Total 127,391 131,634 131,531 128,054 -2.64% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 3,960 5,144 5,198 5,198 0.00% 713009 - STAND BY PAY - 72 - - 74 - OTHER PAYS Total 3,960 5,216 5,198 5,198 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 34,162 19,467 30,000 30,000 0.00% 811017 - SERVICES CONTRACT 1,788,822 2,112,785 1,997,518 2,472,176 23.76% 81 - CONTRACT SERVICES Total 1,822,984 2,132,252 2,027,518 2,502,176 23.41% 83 - UTILITIES 831001 - TELECOMM DATALINES 380 - 800 - -100.00%83 - UTILITIES Total 380 - 800 - -100.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 96 130 300 - -100.00% 841015 - SPECIAL DEPT SUPPLIES NOC 4,992 1,415 10,000 2,500 -75.00% 841039 - PLANT MATERIALS - - 10,000 - -100.00%841044 - TOOLS INSTRUMENTS ETC 1,970 - 750 750 0.00%841046 - SPECIAL DEPT EXPENSE NOC - - - - 84 - SUPPLIES & MATERIALS Total 7,058 1,546 21,050 3,250 -84.56% 188 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 1,070 1,255 2,318 2,318 0.00%851010 - MAINT & REPAIR EQUIPMENT - 2,964 2,500 5,000 100.00%851014 - MAINT & REPAIR DAMAGE 1,323 3,799 5,000 5,000 0.00% 851037 - MAINT & REPAIR NOC 185 - - - 85 - MAINTENANCE & REPAIR Total 2,578 8,018 9,818 12,318 25.46% 86 - TRAVEL & TRAINING861003 - TRAINING 2,189 1,744 1,500 1,500 0.00%86 - TRAVEL & TRAINING Total 2,189 1,744 1,500 1,500 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 440 490 - - 871004 - PUBLICATIONS & DUES NOC 394 50 700 700 0.00%871006 - UNIFORM EXPENSE 1,054 1,077 300 1,131 276.87%87 - GENERAL EXPENSES Total 1,888 1,617 1,000 1,831 83.06% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 625 760 805 1,026 27.43%881003 - VEHICLE REPLACE ISF 2,194 1,988 1,988 1,800 -9.47% 881004 - IT ISF OPERATING CHARGE 12,698 13,936 12,224 14,152 15.77% 881005 - IT ISF REPLACEMENT CHARGE 2,396 2,396 1,901 1,884 -0.90%881010 - WORKERS' COMP ISF MISC 4,425 6,039 7,272 8,066 10.92%881012 - GENERAL LIABILITY INSURANCE 7,337 11,895 16,291 21,684 33.10% 881013 - UNINSURED CLAIMS CHARGE 138 132 1,507 1,081 -28.26%881014 - ANNUAL OPEB CHARGE 9,330 10,193 9,953 898 -90.98% 881015 - OTHER INSURANCE ISF RATES 187 187 - - 88 - INTERNAL SVC CHARGE Total 39,330 47,525 51,942 50,591 -2.60% 0108032 - TREES Total 2,189,787 2,525,452 2,460,874 2,919,722 18.65% 0108041 - FACILITY MAINTENANCE 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 595,247 634,164 710,776 991,114 39.44%711003 - SALARIES PART TIME - - - 51,812 70 - REGULAR SALARIES Total 595,247 634,164 710,776 1,042,926 46.73% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 530 498 495 495 0.00%71 - SPECIAL PAYS Total 530 498 495 495 0.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 132,762 132,901 169,380 237,258 40.07% 722001 - PENSION EE NORMAL COST MISC 45,573 47,276 61,719 85,409 38.38% 723002 - PENSION ER NORMAL COST MISC 49,016 60,908 68,088 92,386 35.69% 723004 - RETIREMENT PART TIME/TEMP - - - 1,943 724001 - PENSION EE CONTRIB MISC (63,902) (63,282) (81,796) (121,472) 48.51% 725001 - PENSION UAL REQUIRED MISC 152,332 139,666 155,095 221,768 42.99% 725003 - PENSION UAL DISCRETIONARY MISC 79,252 90,142 42,014 42,252 0.57% 727003 - CELL PHONE STIPEND 4,896 5,260 5,340 7,260 35.96%727004 - RHS $2.50 CONTRIBUTION 5,436 3,714 3,604 4,596 27.52%727012 - LIFE INSURANCE 713 721 840 1,208 43.75% 727013 - EMP ASSISTANCE PROGRAM 136 137 160 230 43.75% 727016 - MEDICARE FRINGES 9,228 9,981 10,391 15,235 46.62% 727019 - SURVIVOR BENEFIT 201 439 - - 727020 - DEFERRED COMP CITY CONTRIB 880 1,358 900 1,800 100.00% 189 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 728003 - COMPENSATED ABSENCES 23,386 23,468 24,877 34,689 39.44% 72 - BENEFITS Total 439,909 452,689 460,612 624,562 35.59% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 8,626 16,126 9,506 11,632 22.37%713008 - CALL BACK PAY 1,232 187 1,030 1,030 0.00%713009 - STAND BY PAY 2,112 3,804 500 2,662 432.44% 74 - OTHER PAYS Total 11,970 20,117 11,036 15,325 38.86% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 225 - - 61,400 811012 - SERVICES JANITORIAL 944,504 820,034 996,032 1,465,457 47.13% 811017 - SERVICES CONTRACT 170,012 268,470 185,817 214,243 15.30%811020 - CONTRACT SERVICES PARK/FACILTY - - 75,000 - -100.00%841060 - OTHER AGENCY FEES - 6,548 - 3,500 81 - CONTRACT SERVICES Total 1,114,741 1,095,051 1,256,849 1,744,600 38.81% 83 - UTILITIES831003 - UTILITIES NATURAL GAS 15,109 7,454 10,730 10,730 0.00% 831004 - UTILITIES ELECTRICITY 312,237 353,232 308,826 376,565 21.93% 831005 - UTILITIES WATER 190,727 174,999 200,000 200,000 0.00% 83 - UTILITIES Total 518,073 535,685 519,556 587,295 13.04% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 423 378 1,250 - -100.00%841015 - SPECIAL DEPT SUPPLIES NOC 4,406 552 2,500 1,500 -40.00% 841029 - SAFETY EQUIPMENT - - - 1,000 841044 - TOOLS INSTRUMENTS ETC 31,422 16,531 10,000 10,000 0.00%84 - SUPPLIES & MATERIALS Total 36,252 17,461 13,750 12,500 -9.09% 85 - MAINTENANCE & REPAIR841014 - SUPPLIES JANITORIAL NOC 172,758 186,783 121,835 264,213 116.86%851007 - AUTOMOTIVE FUEL/WASH 15,484 15,183 17,629 17,629 0.00% 851010 - MAINT & REPAIR EQUIPMENT - - - 1,375 851016 - MAINT & REPAIR BUILDING 964,742 741,656 591,682 1,069,084 80.69%851031 - MAINT BBSC 30,134 32,599 31,887 31,887 0.00%851037 - MAINT & REPAIR NOC 3,251 674 1,000 24,000 2300.00%851066 - SEWER USE FEE/PROP TAX 54,178 55,875 56,925 59,855 5.15% 851072 - SEWER FEES: FIXED + USE 19,958 16,716 25,000 25,000 0.00% 851074 - ELECTRIC VEHICLE OPERATING 17,235 17,655 20,000 20,000 0.00%85 - MAINTENANCE & REPAIR Total 1,277,740 1,067,141 865,958 1,513,043 74.72% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 60 2,054 1,550 1,550 0.00% 861003 - TRAINING 3,249 858 1,125 1,125 0.00% 86 - TRAVEL & TRAINING Total 3,309 2,912 2,675 2,675 0.00% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 4,867 7,714 2,015 9,946 393.60% 87 - GENERAL EXPENSES Total 4,867 7,714 2,015 9,946 393.60% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 31,000 37,681 47,006 21,635 -53.97% 881003 - VEHICLE REPLACE ISF 21,584 29,466 33,982 37,312 9.80%881004 - IT ISF OPERATING CHARGE 45,879 50,521 44,103 60,121 36.32%881005 - IT ISF REPLACEMENT CHARGE 8,983 8,983 7,127 8,289 16.31% 190 2023ACTUAL 2024ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 881010 - WORKERS' COMP ISF MISC 16,821 21,817 26,015 28,591 9.90%881012 - GENERAL LIABILITY INSURANCE 30,004 48,749 63,487 80,647 27.03%881013 - UNINSURED CLAIMS CHARGE 457 488 5,353 3,683 -31.20% 881014 - ANNUAL OPEB CHARGE 34,792 35,863 33,714 4,157 -87.67% 881015 - OTHER INSURANCE ISF RATES 1,122 1,122 - - 88 - INTERNAL SVC CHARGE Total 190,644 234,690 260,788 244,435 -6.27% 90 - CAPITAL EXPENDITURES911016 - ROLLING EQUIPMENT - 102,031 85,000 85,000 0.00%90 - CAPITAL EXPENDITURES Total - 102,031 85,000 85,000 0.00% 0108041 - FACILITY MAINTENANCE Total 4,193,282 4,170,152 4,189,510 5,882,802 40.42% 0108051 - REFUSE 70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 91,487 101,799 121,251 129,888 7.12%711003 - SALARIES PART TIME 23,433 32,567 41,993 - -100.00%70 - REGULAR SALARIES Total 114,921 134,366 163,243 129,888 -20.43% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 20,132 22,675 22,584 22,596 0.05%722001 - PENSION EE NORMAL COST MISC 5,947 7,590 12,602 10,001 -20.64%723002 - PENSION ER NORMAL COST MISC 10,991 14,331 16,580 13,288 -19.86% 723004 - RETIREMENT PART TIME/TEMP - 16 1,565 - -100.00% 724001 - PENSION EE CONTRIB MISC (11,141) (11,707) (18,107) (15,911) -12.13%725001 - PENSION UAL REQUIRED MISC 35,654 32,689 26,458 29,063 9.85%725003 - PENSION UAL DISCRETIONARY MISC 18,549 21,098 7,167 5,537 -22.74% 727003 - CELL PHONE STIPEND 849 929 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 55 34 3,406 - -100.00%727012 - LIFE INSURANCE 96 116 210 105 -50.00%727013 - EMP ASSISTANCE PROGRAM 18 22 40 20 -50.00% 727016 - MEDICARE FRINGES 1,760 1,918 2,297 1,897 -17.40% 727019 - SURVIVOR BENEFIT - 63 - - 727020 - DEFERRED COMP CITY CONTRIB 12 9 - - 728003 - COMPENSATED ABSENCES 4,406 3,726 4,244 4,546 7.12%72 - BENEFITS Total 87,329 93,509 80,005 72,103 -9.88% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 11,184 9,500 10,000 10,000 0.00% 74 - OTHER PAYS Total 11,184 9,500 10,000 10,000 0.00% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 122,038 - 2,500 2,500 0.00% 811017 - SERVICES CONTRACT 91,697 78,172 158,991 226,869 42.69% 811027 - SERVICES CITY PRINT CONTRACT - - 209 209 0.00% 811031 - BEACH TRASHCAN COLLECTION 736,879 796,145 860,961 871,159 1.18%811058 - HAZARDOUS MATERIALS REMOVAL - - - 10,000 841060 - OTHER AGENCY FEES 10,604 12,839 12,500 15,605 24.84% 851006 - RESID REFUSE COLLECTION 8,032,680 8,704,764 9,275,794 9,203,794 -0.78% 81 - CONTRACT SERVICES Total 8,993,898 9,591,919 10,310,956 10,330,137 0.19% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 128 138 - - 841015 - SPECIAL DEPT SUPPLIES NOC 2,021 976 1,250 1,250 0.00%841046 - SPECIAL DEPT EXPENSE NOC 3,681 9,020 3,000 - -100.00%84 - SUPPLIES & MATERIALS Total 5,830 10,134 4,250 1,250 -70.59% 191 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 5,756 2,916 7,713 7,713 0.00%851013 - PRINTER MAINT/SUPPLIES - - 300 - -100.00% 85 - MAINTENANCE & REPAIR Total 5,756 2,916 8,013 7,713 -3.74% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 106 1,000 1,000 0.00% 861003 - TRAINING 777 688 5,105 2,000 -60.82% 86 - TRAVEL & TRAINING Total 777 794 6,105 3,000 -50.86% 87 - GENERAL EXPENSES871001 - CERT & MEMBERSHIP 400 1,296 400 1,150 187.50% 871002 - ADVERT & PUB RELATIONS 1,012 904 4,000 4,000 0.00% 871006 - UNIFORM EXPENSE 774 621 750 - -100.00% 87 - GENERAL EXPENSES Total 2,186 2,821 5,150 5,150 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 50,500 56,522 17,386 1,994 -88.53% 881003 - VEHICLE REPLACE ISF 56,890 8,726 13,684 3,889 -71.58%881004 - IT ISF OPERATING CHARGE 9,682 10,610 9,326 7,392 -20.74% 881005 - IT ISF REPLACEMENT CHARGE 1,797 1,797 1,425 942 -33.90% 881010 - WORKERS' COMP ISF MISC 2,090 2,429 2,642 2,371 -10.24% 881012 - GENERAL LIABILITY INSURANCE 17,123 20,650 17,629 21,750 23.38%881013 - UNINSURED CLAIMS CHARGE 114 110 1,157 788 -31.85%881014 - ANNUAL OPEB CHARGE 6,555 5,590 5,751 545 -90.53% 881015 - OTHER INSURANCE ISF RATES 379 379 - - 88 - INTERNAL SVC CHARGE Total 145,129 106,812 69,000 39,672 -42.50% 0108051 - REFUSE Total 9,367,009 9,952,771 10,656,722 10,598,912 -0.54% 0108061 - STREETS/ASPHALT70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 1,824,862 2,098,375 2,318,665 2,340,644 0.95% 711003 - SALARIES PART TIME 134,485 169,446 271,056 250,523 -7.58% 70 - REGULAR SALARIES Total 1,959,347 2,267,821 2,589,721 2,591,167 0.06% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC - - 750 750 0.00%712004 - CERTIFICATION PAY 5,301 5,880 6,000 6,090 1.50% 712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 7,106 7,690 8,550 8,640 1.05% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 473,341 488,350 587,184 587,496 0.05%722001 - PENSION EE NORMAL COST MISC 188,582 212,138 238,500 234,710 -1.59% 723002 - PENSION ER NORMAL COST MISC 154,699 207,733 234,966 222,364 -5.36% 723004 - RETIREMENT PART TIME/TEMP 371 336 9,386 1,869 -80.09%724001 - PENSION EE CONTRIB MISC (239,652) (260,910) (298,349) (312,279) 4.67%725001 - PENSION UAL REQUIRED MISC 494,302 453,203 505,944 522,629 3.30% 725003 - PENSION UAL DISCRETIONARY MISC 257,164 292,502 137,057 99,574 -27.35%727003 - CELL PHONE STIPEND 11,072 10,986 11,040 10,620 -3.80% 727004 - RHS $2.50 CONTRIBUTION 36,491 34,315 23,426 25,020 6.80% 727012 - LIFE INSURANCE 2,426 2,642 2,835 2,940 3.70% 727013 - EMP ASSISTANCE PROGRAM 456 497 540 560 3.70%727016 - MEDICARE FRINGES 33,698 38,423 38,246 37,840 -1.06% 192 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 727019 - SURVIVOR BENEFIT 736 2,130 - - 727020 - DEFERRED COMP CITY CONTRIB 4,239 4,555 4,200 5,400 28.57% 728003 - COMPENSATED ABSENCES 75,886 73,729 81,153 81,923 0.95% 72 - BENEFITS Total 1,493,812 1,560,626 1,576,129 1,520,666 -3.52% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 171,778 233,209 151,531 161,995 6.91%713008 - CALL BACK PAY 17,174 13,198 4,120 12,149 194.87% 713009 - STAND BY PAY 24,153 19,587 28,052 28,052 0.00% 74 - OTHER PAYS Total 213,105 265,995 183,703 202,196 10.07% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 14,996 14,256 1,200 1,200 0.00%811008 - SERVICES PROFESSIONAL 51,899 29,294 10,000 10,000 0.00%811017 - SERVICES CONTRACT 306,875 241,710 202,305 202,305 0.00%811032 - STEAM CLEANING 256,749 302,196 285,944 292,316 2.23% 811034 - CONTRACT STRIPING 111,607 224,498 177,558 184,053 3.66% 81 - CONTRACT SERVICES Total 742,128 811,954 677,008 689,874 1.90% 83 - UTILITIES 831001 - TELECOMM DATALINES 304 190 600 600 0.00%83 - UTILITIES Total 304 190 600 600 0.00% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 1,357 892 990 - -100.00% 841015 - SPECIAL DEPT SUPPLIES NOC 328,768 69,862 126,000 70,000 -44.44% 841026 - STREET CLEANING EXPENSE - 1,668 1,000 1,000 0.00% 841032 - TRAFFIC SUPPLIES 36,919 14,636 17,700 17,700 0.00% 841035 - SIGNS 49,281 68,960 42,000 42,000 0.00% 841036 - SIGN MATERIALS 6,380 6,524 5,000 5,000 0.00% 841042 - ASPHALT MATERIALS 96,367 86,598 127,400 127,400 0.00% 841043 - CONCRETE MATERIALS 79,025 77,686 65,000 65,000 0.00%841044 - TOOLS INSTRUMENTS ETC 53,421 43,031 50,000 50,000 0.00%841046 - SPECIAL DEPT EXPENSE NOC 26,846 20,861 20,000 20,000 0.00%84 - SUPPLIES & MATERIALS Total 678,364 390,718 455,090 398,100 -12.52% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 172,248 158,665 110,144 159,997 45.26%851010 - MAINT & REPAIR EQUIPMENT 2,365 3,824 2,000 2,700 35.00%851013 - PRINTER MAINT/SUPPLIES 2,465 1,959 1,950 - -100.00%851014 - MAINT & REPAIR DAMAGE 23,326 10,856 - - 851037 - MAINT & REPAIR NOC - - 700 - -100.00% 851041 - MAINT PIERS/FLOATS/DOCKS 18,428 1,029 10,000 10,000 0.00% 851042 - MAINTENANCE BEACHES 75,378 132,081 24,500 80,500 228.57%85 - MAINTENANCE & REPAIR Total 294,210 308,415 149,294 253,197 69.60% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 15 34 300 300 0.00%861003 - TRAINING 20,569 11,896 2,000 2,000 0.00%86 - TRAVEL & TRAINING Total 20,584 11,930 2,300 2,300 0.00% 87 - GENERAL EXPENSES871001 - CERT & MEMBERSHIP 362 560 - - 871004 - PUBLICATIONS & DUES NOC - - 200 200 0.00%871006 - UNIFORM EXPENSE 20,204 21,803 16,024 22,283 39.06% 87 - GENERAL EXPENSES Total 20,566 22,363 16,224 22,483 38.58% 193 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 409,500 424,797 459,116 386,359 -15.85% 881003 - VEHICLE REPLACE ISF 575,415 708,859 690,114 698,221 1.17% 881004 - IT ISF OPERATING CHARGE 189,042 208,369 181,761 210,703 15.92%881005 - IT ISF REPLACEMENT CHARGE 37,406 37,406 29,695 29,271 -1.43%881010 - WORKERS' COMP ISF MISC 75,378 85,635 106,520 117,871 10.66% 881012 - GENERAL LIABILITY INSURANCE 215,226 270,500 314,059 401,408 27.81% 881013 - UNINSURED CLAIMS CHARGE 1,910 1,766 18,496 13,568 -26.64%881014 - ANNUAL OPEB CHARGE 112,897 108,964 109,981 9,816 -91.07%881015 - OTHER INSURANCE ISF RATES 12,534 12,534 - - 88 - INTERNAL SVC CHARGE Total 1,629,309 1,858,831 1,909,742 1,867,218 -2.23% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - 620 1,000 1,000 0.00% 911016 - ROLLING EQUIPMENT 43,085 155,300 228,228 228,228 0.00% 911024 - EQUIPMENT N.O.C.- - 7,000 7,000 0.00%90 - CAPITAL EXPENDITURES Total 43,085 155,919 236,228 236,228 0.00% 0108061 - STREETS/ASPHALT Total 7,101,921 7,662,452 7,804,589 7,792,669 -0.15% 01080801 - ENGINEERING SERVICES 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 2,404,351 2,500,718 2,703,150 2,736,366 1.23%711003 - SALARIES PART TIME 134,302 165,486 354,849 364,633 2.76%70 - REGULAR SALARIES Total 2,538,653 2,666,204 3,057,999 3,100,999 1.41% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC - - 2,080 - -100.00%712004 - CERTIFICATION PAY 1,000 - 995 - -100.00%712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%71 - SPECIAL PAYS Total 2,805 1,810 4,875 1,800 -63.08% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 329,874 333,542 383,928 384,132 0.05% 721002 - CAFETERIA ALLOWANCE PT 900 8,169 - - 722001 - PENSION EE NORMAL COST MISC 215,462 236,299 277,180 263,323 -5.00%723002 - PENSION ER NORMAL COST MISC 197,952 242,022 284,270 266,612 -6.21%723004 - RETIREMENT PART TIME/TEMP 1,258 676 12,336 5,521 -55.24% 724001 - PENSION EE CONTRIB MISC (285,707) (297,948) (353,791) (362,058) 2.34% 725001 - PENSION UAL REQUIRED MISC 618,257 566,851 585,268 612,278 4.62%725003 - PENSION UAL DISCRETIONARY MISC 321,653 365,851 158,545 116,655 -26.42%727001 - CAR ALLOWANCE 3,610 3,620 3,600 3,600 0.00% 727003 - CELL PHONE STIPEND 10,367 10,546 10,560 10,560 0.00% 727004 - RHS $2.50 CONTRIBUTION 30,319 24,778 21,208 24,318 14.66%727012 - LIFE INSURANCE 1,721 1,752 1,995 1,995 0.00%727013 - EMP ASSISTANCE PROGRAM 341 328 380 380 0.00% 727015 - UNEMPLOYMENT EXPENSE 24,979 31,788 - - 727016 - MEDICARE FRINGES 39,923 41,856 44,814 45,196 0.85%727019 - SURVIVOR BENEFIT 602 1,128 - - 727020 - DEFERRED COMP CITY CONTRIB 7,371 4,081 4,560 4,800 5.26% 728003 - COMPENSATED ABSENCES 87,829 89,951 94,610 95,773 1.23% 72 - BENEFITS Total 1,606,709 1,665,291 1,529,463 1,473,084 -3.69% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 170,348 216,087 77,191 164,235 112.76% 194 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS Total 170,348 216,087 77,191 164,235 112.76% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 175,867 163,319 67,425 233,606 246.47%811015 - SERVCES OTHER PRINT VENDOR 12,312 14,714 10,027 10,027 0.00%81 - CONTRACT SERVICES Total 188,179 178,033 77,452 243,633 214.56% 83 - UTILITIES 831001 - TELECOMM DATALINES 2,938 3,801 4,000 4,000 0.00% 831002 - UTILITIES TELEPHONE 982 828 1,000 1,000 0.00%83 - UTILITIES Total 3,920 4,629 5,000 5,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 982 877 1,500 1,500 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 3,882 2,533 2,100 2,100 0.00%84 - SUPPLIES & MATERIALS Total 4,864 3,410 3,600 3,600 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 16,090 18,276 17,605 18,042 2.48% 851013 - PRINTER MAINT/SUPPLIES 528 326 1,500 1,500 0.00%85 - MAINTENANCE & REPAIR Total 16,618 18,602 19,105 19,542 2.29% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 9,231 4,595 3,000 3,000 0.00% 861003 - TRAINING 6,834 1,132 3,000 3,000 0.00% 86 - TRAVEL & TRAINING Total 16,065 5,727 6,000 6,000 0.00% 87 - GENERAL EXPENSES871001 - CERT & MEMBERSHIP 3,338 3,378 3,500 3,500 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 91 211 250 250 0.00%871004 - PUBLICATIONS & DUES NOC 108 4,092 500 500 0.00% 871006 - UNIFORM EXPENSE 1,625 1,730 1,500 1,780 18.67% 871017 - SOFTWARE LICENSE RENEWAL 29,868 22,154 25,000 25,000 0.00%87 - GENERAL EXPENSES Total 35,029 31,565 30,750 31,030 0.91% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 53,500 65,030 74,695 28,349 -62.05% 881003 - VEHICLE REPLACE ISF 44,491 45,913 51,843 46,452 -10.40% 881004 - IT ISF OPERATING CHARGE 116,164 128,015 120,902 140,905 16.54% 881005 - IT ISF REPLACEMENT CHARGE 22,937 22,937 19,718 19,546 -0.87%881010 - WORKERS' COMP ISF MISC 34,655 39,620 41,710 46,166 10.68%881012 - GENERAL LIABILITY INSURANCE 97,452 170,859 227,323 293,034 28.91% 881013 - UNINSURED CLAIMS CHARGE 1,799 1,907 21,015 14,537 -30.82% 881014 - ANNUAL OPEB CHARGE 118,557 134,948 127,225 11,476 -90.98% 881015 - OTHER INSURANCE ISF RATES 885 885 - - 88 - INTERNAL SVC CHARGE Total 490,439 610,115 684,431 600,465 -12.27% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 1,205 1,098 2,500 2,500 0.00% 90 - CAPITAL EXPENDITURES Total 1,205 1,098 2,500 2,500 0.00% 01080801 - ENGINEERING SERVICES Total 5,074,833 5,402,570 5,498,366 5,651,888 2.79% 10080802 - TIDELANDS MANAGEMENT727004 - RHS $2.50 CONTRIBUTION 9 - - - 72 - BENEFITS Total 9 - - - 195 2023ACTUAL 2024ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 304,558 138,075 266,120 266,120 0.00%81 - CONTRACT SERVICES Total 304,558 138,075 266,120 266,120 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 1 8 - 10 83 - UTILITIES Total 1 8 - 10 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC - 415 500 500 0.00% 84 - SUPPLIES & MATERIALS Total - 415 500 500 0.00% 85 - MAINTENANCE & REPAIR851016 - MAINT & REPAIR BUILDING 58,789 42,671 30,000 49,777 65.92% 851041 - MAINT PIERS/FLOATS/DOCKS 63,759 61,964 50,000 50,000 0.00% 851042 - MAINTENANCE BEACHES 15,221 45,108 66,320 82,966 25.10% 851070 - MAINT/REPAIR MARINAS 20,165 8,131 39,777 20,000 -49.72%85 - MAINTENANCE & REPAIR Total 157,934 157,874 186,097 202,743 8.95% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 4,353 6,409 5,500 5,500 0.00% 861003 - TRAINING - - 1,000 1,000 0.00% 86 - TRAVEL & TRAINING Total 4,353 6,409 6,500 6,500 0.00% 87 - GENERAL EXPENSES871002 - ADVERT & PUB RELATIONS 3,870 1,803 5,000 3,000 -40.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC 95 - 750 250 -66.67% 871004 - PUBLICATIONS & DUES NOC 420 1,400 1,500 4,000 166.67%871025 - HARBOR PIER PERMIT APPEAL 3,380 - - - 87 - GENERAL EXPENSES Total 7,765 3,203 7,250 7,250 0.00% 90 - CAPITAL EXPENDITURES 911039 - OFFICE FURNITURE/FIXTURES - - 5,000 5,000 0.00% 90 - CAPITAL EXPENDITURES Total - - 5,000 5,000 0.00% 10080802 - TIDELANDS MANAGEMENT Total 474,620 305,985 471,467 488,123 3.53% 7529031 - EQUIPMENT MAINTENANCE70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 615,826 698,153 821,294 823,000 0.21% 711003 - SALARIES PART TIME 15,189 - - - 70 - REGULAR SALARIES Total 631,015 698,153 821,294 823,000 0.21% 71 - SPECIAL PAYS712004 - CERTIFICATION PAY 5,141 5,764 5,750 5,750 0.00%71 - SPECIAL PAYS Total 5,141 5,764 5,750 5,750 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 141,094 148,158 191,964 192,066 0.05% 722001 - PENSION EE NORMAL COST MISC 74,879 80,231 81,226 80,481 -0.92%723002 - PENSION ER NORMAL COST MISC 46,867 61,207 71,608 68,114 -4.88%724001 - PENSION EE CONTRIB MISC (87,185) (91,433) (96,306) (101,522) 5.42% 725001 - PENSION UAL REQUIRED MISC 142,920 133,001 179,210 184,151 2.76% 725003 - PENSION UAL DISCRETIONARY MISC 46,774 56,693 48,547 35,086 -27.73%727003 - CELL PHONE STIPEND 1,444 1,258 960 960 0.00% 196 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 727004 - RHS $2.50 CONTRIBUTION 9,181 9,507 9,296 8,590 -7.59%727012 - LIFE INSURANCE 745 799 945 893 -5.56% 727013 - EMP ASSISTANCE PROGRAM 141 152 180 170 -5.56% 727016 - MEDICARE FRINGES 10,740 11,828 12,157 12,031 -1.04% 727019 - SURVIVOR BENEFIT 268 439 - - 727020 - DEFERRED COMP CITY CONTRIB 1,744 2,055 1,800 2,400 33.33%728003 - COMPENSATED ABSENCES 21,002 27,602 28,745 28,805 0.21% 72 - BENEFITS Total 410,615 441,496 530,332 512,224 -3.41% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 62,893 68,343 59,168 64,618 9.21%713008 - CALL BACK PAY 2,103 1,069 2,500 2,500 0.00% 713009 - STAND BY PAY 7,000 4,404 14,940 14,940 0.00% 74 - OTHER PAYS Total 71,996 73,816 76,608 82,058 7.11% 81 - CONTRACT SERVICES811017 - SERVICES CONTRACT 45,279 23,931 30,000 30,000 0.00%811058 - HAZARDOUS MATERIALS REMOVAL - - - 3,500 841060 - OTHER AGENCY FEES 8,980 8,164 10,000 10,000 0.00% 81 - CONTRACT SERVICES Total 54,259 32,095 40,000 43,500 8.75% 83 - UTILITIES831002 - UTILITIES TELEPHONE 4,002 4,144 4,000 4,396 9.91% 831003 - UTILITIES NATURAL GAS 11,048 3,545 5,865 5,865 0.00% 831004 - UTILITIES ELECTRICITY 34,712 34,997 36,050 37,132 3.00%83 - UTILITIES Total 49,762 42,686 45,915 47,393 3.22% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 134 318 1,250 500 -60.00% 841011 - SUPPLIES AUTO PARTS EXPENSE 399,470 397,387 305,000 330,000 8.20%841015 - SPECIAL DEPT SUPPLIES NOC 118,109 103,066 43,000 68,000 58.14%841044 - TOOLS INSTRUMENTS ETC 7,641 10,707 13,500 13,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 1,158 1,024 3,500 - -100.00% 84 - SUPPLIES & MATERIALS Total 526,511 512,501 366,250 412,000 12.49% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 28,147 24,691 28,055 28,055 0.00%851010 - MAINT & REPAIR EQUIPMENT 20,605 746 15,000 15,000 0.00% 851013 - PRINTER MAINT/SUPPLIES 1,706 - 975 975 0.00% 851014 - MAINT & REPAIR DAMAGE 249 - - - 851045 - MAINT OUTSIDE LABOR 317,824 206,004 179,500 204,500 13.93%851046 - MAINT COMP SOFTWARE 8,841 15,998 15,700 - -100.00% 85 - MAINTENANCE & REPAIR Total 377,373 247,438 239,230 248,530 3.89% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 6,952 454 3,275 3,275 0.00%861003 - TRAINING 2,674 5,062 4,500 4,500 0.00%86 - TRAVEL & TRAINING Total 9,626 5,516 7,775 7,775 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 1,797 2,062 - 750 871003 - POSTAGE/FREIGHT/EXPRESS NOC 56 71 600 - -100.00%871004 - PUBLICATIONS & DUES NOC 1,129 640 1,500 1,500 0.00% 871006 - UNIFORM EXPENSE 9,137 9,543 9,163 9,909 8.14% 871007 - UNIFORMS/PROTECTIVE GEAR - - - 600 871017 - SOFTWARE LICENSE RENEWAL - - - 15,700 197 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL 87 - GENERAL EXPENSES Total 12,119 12,316 11,263 28,459 152.68% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 84,500 - 41,855 18,810 -55.06% 881003 - VEHICLE REPLACE ISF 29,178 61,804 26,649 24,719 -7.24%881004 - IT ISF OPERATING CHARGE 44,673 49,191 49,899 58,093 16.42% 881005 - IT ISF REPLACEMENT CHARGE 8,744 8,744 8,077 8,007 -0.87%881010 - WORKERS' COMP ISF MISC 26,181 25,830 29,913 33,026 10.41% 881012 - GENERAL LIABILITY INSURANCE 65,741 77,692 107,265 131,032 22.16%881014 - ANNUAL OPEB CHARGE 31,245 36,866 38,957 3,452 -91.14%881015 - OTHER INSURANCE ISF RATES 1,264 1,264 - - 88 - INTERNAL SVC CHARGE Total 291,525 261,391 302,615 277,138 -8.42% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - 86 500 - -100.00%911022 - MOBILE DATA COMPUTING - - 15,000 - -100.00% 911023 - SHOP EQUIPMENT 32,385 20,638 40,000 40,500 1.25%90 - CAPITAL EXPENDITURES Total 32,385 20,724 55,500 40,500 -27.03% 7529031 - EQUIPMENT MAINTENANCE Total 2,472,327 2,353,897 2,502,531 2,528,327 1.03% 7529032 - EQUIPMENT PURCHASING90 - CAPITAL EXPENDITURES911016 - ROLLING EQUIPMENT 3,296,098 2,353,590 2,305,000 3,751,009 62.73% 911017 - CONTRACTED SET UP 17,856 87,682 31,009 - -100.00%911020 - EQUIPMENT RENOVATION 124,003 343,326 300,000 325,000 8.33% 911021 - AQMD EQUIPMENT MANDATES - - 10,000 - -100.00%911022 - MOBILE DATA COMPUTING - 17,564 - - 911024 - EQUIPMENT N.O.C.38,814 57,138 52,000 52,000 0.00%90 - CAPITAL EXPENDITURES Total 3,476,771 2,859,300 2,698,009 4,128,009 53.00% 7529032 - EQUIPMENT PURCHASING Total 3,476,771 2,859,300 2,698,009 4,128,009 53.00% 01080807 - MOD ADMIN88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 12,698 - - - 88 - INTERNAL SVC CHARGE Total 12,698 - - - 01080807 - MOD ADMIN Total 12,698 - - - Grand Total 50,912,125 52,787,333 54,352,991 58,389,951 7.43% 198 Citywide FY 2025-26 Vehicle Replacement Report Unit Year Manufacturer Community Development 0105041 2901 2015 FORD C-MAX 33,000$ 33,000$ 7601 2015 FORD C-MAX 33,000$ 33,000$ 7602 2015 FORD C-MAX 33,000$ 33,000$ Fire Department Operations 01040401 2429 2015 FORD F-250 4wd Crew 100,000$ 100,000$ 2302 2015 FORD EXPLORER 40,000$ 40,000$ 2502 2015 FORD EXPLORER 40,000$ 40,000$ 2809 2021 TOYOTA TACOMA 4wd Crew 52,000$ 52,000$ 2810 2021 TOYOTA TACOMA 4wd Crew 52,000$ 52,000$ 2811 2021 TOYOTA TACOMA 4wd Crew 52,000$ 52,000$ Public Works- Refuse 108051 5022 2015 TOYOTA TACOMA 2wd 35,000$ 3615 2015 GMC SIERRA 60,000$ 60,000$ 3390 2015 BOBCAT S630 110,000$ 110,000$ 3342 2016 FORD F-550 Mini Dump 90,000$ 90,000$ 3350 2018 NATIONAL SIGNAL SUNRAY 25,000$ 25,000$ Oasis Senior Center-Transportation 0107033 7991 2015 FORD TRANSIT 40,000$ 40,000$ 9298 2015 FORD F-150 EXTCAB 60,000$ 60,000$ 9233 2015 KENWORTH VACTOR EXCAVATOR 1,100,000$ 1,100,000$ 5556 2015 FORD F-150 EXTCAB 60,000$ 60,000$ 5597 2015 AUTOPRIME SPP QI 150M 70,000$ 70,000$ 5598 2015 AUTOPRIME SPP QI 150M 70,000$ 70,000$ 5520 2016 PETERBILT Vactor Rodder truck 700,000$ 700,000$ 5525 2015 PETERBILT Vactor 2105 900,000$ 900,000$ Total Units: 22 Total Budget: 3,720,000$ Replacement Cost (Estimated) Fire Department- Marine Safety 01040406 FY26 BudgetDepartmentOrgItem to be Replaced Model 01040404 0107021Recreation CYC Fire Department EMS Public Works- Field, Beach Maintenance 0108061 Utility- Wastewater 7119061 7019052Utility- Water 199 THIS PAGE IS INTENTIONALLY LEFT BLANK 200 The Recreation and Senior Services (RSS) Department consists of three divisions: Administration, Recreation, and Senior Services. Under the guidance of the Department Director, the RSS Department is responsible for the creation, coordination and implementation of recreational and social opportunities that serve a population ranging from infants to those in their advanced years. In addition, the department oversees the use of 66 parks and 17 facilities while also playing a role at the Back Bay Science Center and a number of natural spaces and sensitive marine habitats throughout the City. The OASIS Senior Center focuses on serving the senior community, offering programs to enrich senior life, prevent isolation, and create positive, successful aging experiences. With all programs, the backbone of the Department’s success is the large volume of part-time staff and independent contractors in the field serving the community, as well as numerous volunteers who join us on a daily basis to fulfill our mission. These dedicated individuals, combined with the full-time staff, form a unified team that is talented, skilled and service oriented. R E C R E A T I ON &S E N I O R S E R V I C E S MISSION STATEMENT To enhance the quality of life by providing diverse opportunities in safe and well- maintained facilities, open spaces and parks. We pledge to respond to community needs by creating quality educational, environmental, recreational, cultural and social programs for people of all ages. OVERVIEW 201 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Completed construction of a universally accessible playground at San Miguel Park. •Replaced park assets identified in the Parks Maintenance Master Plan including fencing and shade elements. •Implemented an Adaptive Sailing Program in partnership with Orange Coast College. •Piloted installation of youth sports AEDs at two athletic fields to comply with AB1467. •Received $46,000 in grant funding from the CA Department of Boating and Waterways to fund program enhancements and replacement of sailing equipment. •Completed Phase 1 of the OASIS Senior Center LED lighting retrofit. Budget Highlights •Reclassified Lead Park Patrol Officer to Recreation Supervisor and reclassified Park Patrol classifications to Assistant Recreation Coordinators to improve operations, oversight recruitment, and overall service. •Added new revenue, expenditures and staffing to facilitate rentals of the Witte Lecture Hall. •Assumed management and registration of the OASIS garden memberships from the Friends of OASIS. •Applied for CA Department of Boating and Waterways grants to fund program fleet refurbishment, safety equipment and adaptive sailing scholarships. •Transition community center facility maintenance expenditures and oversight to Public Works Department July 2025. Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Design improvements at Bonita Creek Park including synthetic turf replacement and LED athletic field light upgrade. •Market rentals and schedule use of the Witte Lecture Hall in anticipation of opening in Spring 2026. •Plan and design an aquatic facility at Lower Castaways with a 50-meter pool, therapy pool, splash pad and community room. •Renovate Spyglass Hill Park playground and incorporate a shade element. •Consider community impacts and demand for pickleball lights at Newport Coast pickleball courts. •Continue to support youth sports organization’s installation of AEDs at athletic fields to comply with AB1467. •Replace park assets identified in the Parks Maintenance Master Plan. 202 Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Recreational Program Attendance/Registrations 337,670 347,800 (+3%) 358,234 (+3%) 373,183 +3.00% from prior year Senior Transportation Participants 10,190 10,495 (+3%) 10,810 (+3%) 11,000 Participants Recreational Classes Offered 3,795 3,700 3,800 (+3%) 3,800 Classes Offered Satisfaction with Recreation Programs (1-5) 4.4 4.5 4.5 4.65 203 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 RECREATION & SENIOR SERVICES PERSONNEL FY 24 FY 25 FY 26 Full-Time 43.50 43.50 42.50 Part-Time (FTE)38.90 36.95 37.85 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 102,985 960 35,090 139,035 ASST REC COORDINATOR, FT 0.00 1.00 69,898 - 30,151 100,049 BUDGET ANALYST 1.00 1.00 134,965 - 38,350 173,315 DEPARTMENT ASSISTANT 1.00 1.00 83,094 1,800 33,402 118,297 DEPARTMENT ASSISTANT 1.00 1.00 67,466 - 30,253 97,718 DEPUTY RECREATION & SENIOR SERVICES DIRECTOR 1.00 1.00 187,006 960 44,078 232,044 FACILITIES MAINTENANCE TECHNICIAN 1.00 0.00 - - - - FACILITIES MAINTENANCE WORKER II 1.00 1.00 77,725 960 32,839 111,524 FACILITIES MAINTENANCE WORKER II 1.00 1.00 77,725 960 32,579 111,264 FACILITIES MAINTENANCE WORKER II 1.00 1.00 60,381 - 29,439 89,820 FISCAL CLERK, SENIOR 0.50 0.50 31,037 - 14,660 45,697 GROUNDSWORKER II 1.00 1.00 74,590 960 31,816 107,366 MARKETING SPECIALIST 1.00 1.00 103,519 960 35,047 139,526 OFFICE ASSISTANT 1.00 1.00 60,842 - 29,188 90,030 OFFICE ASSISTANT 1.00 1.00 64,342 - 29,921 94,262 OFFICE ASSISTANT 1.00 1.00 63,969 - 29,881 93,849 PARK PATROL OFFICER 1.00 0.00 - - - - PARK PATROL OFFICER, LEAD 1.00 0.00 - - - - RECREATION & SENIOR SERVICES DIRECTOR 1.00 1.00 272,211 5,760 64,587 342,557 RECREATION & SENIOR SERVICES MANAGER 1.00 1.00 138,797 960 39,005 178,762 RECREATION & SENIOR SERVICES MANAGER 1.00 1.00 139,535 960 38,876 179,371 RECREATION & SENIOR SERVICES MANAGER 1.00 1.00 154,974 960 40,829 196,762 RECREATION & SENIOR SERVICES MANAGER 1.00 1.00 153,937 960 40,562 195,460 RECREATION COORDINATOR 1.00 1.00 69,417 2,760 30,602 102,779 RECREATION COORDINATOR 1.00 1.00 70,718 960 30,612 102,290 RECREATION COORDINATOR 1.00 1.00 70,383 960 30,577 101,920 RECREATION COORDINATOR 1.00 1.00 95,829 960 34,746 131,534 RECREATION COORDINATOR 1.00 1.00 81,988 2,760 31,939 116,687 RECREATION COORDINATOR 1.00 1.00 73,650 2,760 31,052 107,463 RECREATION COORDINATOR 1.00 1.00 70,718 - 30,598 101,316 RECREATION COORDINATOR 1.00 1.00 67,819 2,760 30,432 101,012 RECREATION COORDINATOR 1.00 1.00 95,829 2,760 34,952 133,541 RECREATION SUPERVISOR 1.00 1.00 111,916 960 36,092 148,968 RECREATION SUPERVISOR 1.00 1.00 112,064 960 37,351 150,376 RECREATION SUPERVISOR 1.00 1.00 110,522 - 34,829 145,351 RECREATION SUPERVISOR 1.00 1.00 105,950 960 35,227 142,137 RECREATION SUPERVISOR 1.00 1.00 111,502 960 36,816 149,278 RECREATION SUPERVISOR 1.00 1.00 112,064 960 36,315 149,340 RECREATION SUPERVISOR 1.00 1.00 90,333 - 33,653 123,987 RECREATION SUPERVISOR 1.00 1.00 113,465 - 37,694 151,159 RECREATION SUPERVISOR 1.00 1.00 96,024 - 34,440 130,465 RECREATION SUPERVISOR (FT)0.00 1.00 90,164 - 32,305 122,469 SENIOR SERVICES SHUTTLE DRIVER 1.00 1.00 63,910 165 29,526 93,601 SENIOR SERVICES SHUTTLE DRIVER 1.00 1.00 74,360 165 32,791 107,316 SENIOR SERVICES SHUTTLE DRIVER 1.00 1.00 74,947 165 32,762 107,873 SENIOR SERVICES SHUTTLE DRIVER 1.00 1.00 74,457 165 32,268 106,890 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ASST REC COORDINATOR, PT 0.00 1.75 120,845 - 8,375 129,220 FACILITIES MAINTENANCE WORKER II 1.08 1.08 81,540 - 5,152 86,692 FACILITIES MAINTENANCE WORKER II 0.45 0.00 - - - - OFFICE ASSISTANT 0.88 0.88 58,456 - 3,729 62,185 OFFICE ASSISTANT 0.90 0.90 58,096 - 4,267 62,364 OFFICE ASSISTANT 0.72 0.72 38,002 - 2,835 40,836 PARK PATROL OFFICER 2.15 0.00 - - - - RECREATION COORDINATOR 0.75 0.75 64,261 - 4,087 68,347 RECREATION COORDINATOR, ASSISTANT 3.28 3.28 243,519 - 15,138 258,657 RECREATION COORDINATOR, ASSISTANT 0.13 0.13 9,652 - (5,121) 4,531 RECREATION COORDINATOR, ASSISTANT 1.52 1.52 112,850 - 7,082 119,933 RECREATION COORDINATOR, ASSISTANT 1.20 1.20 88,842 - 5,602 94,445 RECREATION COORDINATOR, ASSISTANT 0.86 0.86 44,986 - 2,898 47,884 RECREATION COORDINATOR, ASSISTANT 0.70 1.45 82,669 - 5,461 88,129 RECREATION COORDINATOR, ASSISTANT 1.63 1.63 120,678 - 12,065 132,742 204 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay RECREATION COORDINATOR, ASSISTANT 0.42 0.42 29,980 - 1,684 31,664 RECREATION COORDINATOR, ASSISTANT 0.88 0.88 49,151 - 2,681 51,832 RECREATION COORDINATOR, ASSISTANT 0.96 0.96 71,074 - 323 71,397 RECREATION LEADER, SENIOR 1.58 1.58 79,317 - 4,249 83,567 RECREATION LEADER, SENIOR 1.25 1.25 62,751 - 3,388 66,139 RECREATION LEADER, SENIOR 0.13 0.13 6,292 - 452 6,744 RECREATION LEADER, SENIOR 1.90 1.90 85,804 - 4,587 90,391 RECREATION LEADER, SENIOR 6.18 6.18 310,241 - 19,251 329,492 RECREATION LEADER, SENIOR 0.31 0.31 23,137 - 1,328 24,465 RECREATION LEADER, SENIOR 1.34 1.34 67,269 - 4,272 71,541 RECREATION LEADER, SENIOR 0.21 0.71 33,195 - 2,367 35,562 RECREATION LEADER, SENIOR 0.83 0.83 36,247 - 3,039 39,286 RECREATION LEADER, SENIOR 1.53 1.53 76,807 - 6,300 83,108 SENIOR POOL LIFEGUARD 3.18 3.18 185,174 - 11,541 196,715 SENIOR SERVICES SHUTTLE DRIVER 0.50 0.50 30,003 - 2,264 32,268 6,427,864 39,300 1,607,430 8,074,595 205 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 01070005 - RECREATION ADMIN 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 578,514 516,911 619,072 644,717 4.14% 711003 - SALARIES PART TIME 8,813 11,893 30,755 - -100.00%70 - REGULAR SALARIES Total 587,327 528,803 649,827 644,717 -0.79% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 90,699 90,249 101,628 101,682 0.05% 722001 - PENSION EE NORMAL COST MISC 50,049 44,712 53,875 56,231 4.37% 723002 - PENSION ER NORMAL COST MISC 56,857 44,914 59,106 59,367 0.44% 723004 - RETIREMENT PART TIME/TEMP 10 203 1,153 - -100.00% 724001 - PENSION EE CONTRIB MISC (67,532) (65,810) (71,193) (78,978) 10.93%725001 - PENSION UAL REQUIRED MISC 110,340 120,347 135,085 144,259 6.79%725003 - PENSION UAL DISCRETIONARY MISC 71,215 62,611 36,594 27,485 -24.89%727001 - CAR ALLOWANCE 4,827 4,813 4,800 4,800 0.00%727002 - WELNESS ALLOWANCE - - 750 750 0.00% 727003 - CELL PHONE STIPEND 2,896 2,888 2,880 2,880 0.00% 727004 - RHS $2.50 CONTRIBUTION 16,565 9,099 5,388 5,596 3.86% 727012 - LIFE INSURANCE 470 460 525 473 -10.00% 727013 - EMP ASSISTANCE PROGRAM 89 87 100 90 -10.00% 727016 - MEDICARE FRINGES 8,728 8,110 9,088 9,460 4.09%727017 - PARS DC 401A 4,656 4,034 5,027 5,444 8.31%727019 - SURVIVOR BENEFIT 251 134 - - 727020 - DEFERRED COMP CITY CONTRIB 508 1,020 720 5,804 706.14% 728003 - COMPENSATED ABSENCES 19,124 19,054 21,668 22,565 4.14% 72 - BENEFITS Total 369,751 346,924 367,192 367,908 0.20% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 276,063 268,022 284,345 292,875 3.00% 81 - CONTRACT SERVICES Total 276,063 268,022 284,345 292,875 3.00% 84 - SUPPLIES & MATERIALS 841006 - OFFICE SUPPLY CITY PRINTING 117,294 148,950 147,839 147,839 0.00%841007 - SUPPLIES OFFICE NOC 233 1,963 1,656 1,656 0.00%841046 - SPECIAL DEPT EXPENSE NOC - 12 - - 84 - SUPPLIES & MATERIALS Total 117,528 150,925 149,495 149,495 0.00% 85 - MAINTENANCE & REPAIR851016 - MAINT & REPAIR BUILDING - 16,746 10,105 105 -98.96%85 - MAINTENANCE & REPAIR Total - 16,746 10,105 105 -98.96% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,392 889 1,300 2,300 76.92% 861003 - TRAINING 875 275 - - 86 - TRAVEL & TRAINING Total 3,267 1,164 1,300 2,300 76.92% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 45,000 45,198 45,198 45,198 - 87 - GENERAL EXPENSES Total 45,000 45,198 45,198 45,198 0.00% 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF 1,823 1,500 - - 881003 - VEHICLE REPLACE ISF 387 427 - - 881004 - IT ISF OPERATING CHARGE 33,591 31,151 40,392 35,381 -12.41% 881005 - IT ISF REPLACEMENT CHARGE 5,010 5,010 4,650 4,256 -8.47% 881010 - WORKERS' COMP ISF MISC 8,489 3,284 13,104 16,494 25.87% 881012 - GENERAL LIABILITY INSURANCE 12,904 9,799 13,724 16,712 21.77% 881014 - ANNUAL OPEB CHARGE 28,691 26,627 29,365 2,704 -90.79% RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 206 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 881015 - OTHER INSURANCE ISF RATES 63 63 - - 88 - INTERNAL SVC CHARGE Total 90,958 77,861 101,235 75,547 -25.37% 01070005 - RECREATION ADMIN Total 1,489,895 1,435,642 1,608,698 1,578,145 -1.90% 0107010 - PROGRAM SUPPORT 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,206,058 1,095,117 1,354,303 1,391,469 2.74%711003 - SALARIES PART TIME 24,398 6,158 58,956 58,096 -1.46%70 - REGULAR SALARIES Total 1,230,456 1,101,275 1,413,260 1,449,566 2.57% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY - 2,646 3,600 - -100.00%71 - SPECIAL PAYS Total - 2,646 3,600 - -100.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 226,670 239,163 271,008 271,152 0.05% 722001 - PENSION EE NORMAL COST MISC 107,726 94,473 117,910 125,168 6.16% 723002 - PENSION ER NORMAL COST MISC 119,722 94,217 129,250 134,739 4.25% 723004 - RETIREMENT PART TIME/TEMP 0 - 2,063 - -100.00% 724001 - PENSION EE CONTRIB MISC (142,932) (134,836) (155,745) (177,572) 14.01%725001 - PENSION UAL REQUIRED MISC 276,012 301,042 295,516 311,350 5.36%725003 - PENSION UAL DISCRETIONARY MISC 178,140 156,619 80,053 59,320 -25.90% 727003 - CELL PHONE STIPEND 7,834 8,296 7,680 7,680 0.00% 727004 - RHS $2.50 CONTRIBUTION 17,517 13,120 11,114 12,500 12.47% 727012 - LIFE INSURANCE 1,201 1,146 1,260 1,365 8.33% 727013 - EMP ASSISTANCE PROGRAM 229 225 240 260 8.33%727016 - MEDICARE FRINGES 19,112 17,335 20,604 21,130 2.55%727019 - SURVIVOR BENEFIT 752 335 - - 727020 - DEFERRED COMP CITY CONTRIB 2,297 4,244 2,160 2,520 16.67% 728003 - COMPENSATED ABSENCES 43,564 46,216 47,401 48,701 2.74% 72 - BENEFITS Total 857,844 841,595 830,514 818,313 -1.47% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME 354 2,721 1 400 57871.01%74 - OTHER PAYS Total 354 2,721 1 400 57871.01% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 77,194 7,078 73,549 73,549 0.00% 81 - CONTRACT SERVICES Total 77,194 7,078 73,549 73,549 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 13,602 8,130 8,000 14,151 76.89%831003 - UTILITIES NATURAL GAS 1,297 2,193 1,487 1,487 0.00%831004 - UTILITIES ELECTRICITY 26,494 25,980 28,143 28,143 0.00% 831005 - UTILITIES WATER 21,847 23,465 25,000 25,000 0.00% 83 - UTILITIES Total 63,240 59,768 62,630 68,781 9.82% 84 - SUPPLIES & MATERIALS841007 - SUPPLIES OFFICE NOC 8,292 11,828 14,814 14,814 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 32,525 4,923 8,324 8,324 0.00%841046 - SPECIAL DEPT EXPENSE NOC 2,059 852 3,400 3,400 0.00% 84 - SUPPLIES & MATERIALS Total 42,876 17,603 26,538 26,538 0.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 5,410 6,248 7,654 7,654 0.00%851072 - SEWER FEES: FIXED + USE 1,986 2,687 2,800 2,800 0.00%85 - MAINTENANCE & REPAIR Total 7,396 8,935 10,454 10,454 0.00% 207 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 20 1,184 1,812 4,132 128.04% 861003 - TRAINING 6,981 4,474 7,598 10,748 41.46%86 - TRAVEL & TRAINING Total 7,001 5,658 9,410 14,880 58.13% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,702 1,371 3,500 3,500 0.00% 871004 - PUBLICATIONS & DUES NOC 2,785 2,485 2,705 2,705 0.00%87 - GENERAL EXPENSES Total 4,487 3,856 6,205 6,205 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 23,095 19,000 24,469 9,624 -60.67% 881003 - VEHICLE REPLACE ISF 17,595 16,418 17,313 15,536 -10.26% 881004 - IT ISF OPERATING CHARGE 81,750 74,701 97,437 84,547 -13.23%881005 - IT ISF REPLACEMENT CHARGE 14,474 14,474 13,434 12,201 -9.18%881010 - WORKERS' COMP ISF MISC 22,004 9,430 32,290 39,576 22.57%881012 - GENERAL LIABILITY INSURANCE 36,297 30,675 37,353 44,224 18.39% 881014 - ANNUAL OPEB CHARGE 69,319 68,757 64,239 5,836 -90.92% 881015 - OTHER INSURANCE ISF RATES 316 316 - - 88 - INTERNAL SVC CHARGE Total 264,849 233,770 286,535 211,543 -26.17% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 1,798 4,484 3,050 3,050 0.00%90 - CAPITAL EXPENDITURES Total 1,798 4,484 3,050 3,050 0.00% 0107010 - PROGRAM SUPPORT Total 2,557,496 2,289,389 2,725,745 2,683,279 -1.56% 0107011 - FEE BASED CLASSES 72 - BENEFITS 727004 - RHS $2.50 CONTRIBUTION 4 - - - 727016 - MEDICARE FRINGES 0 - - - 727020 - DEFERRED COMP CITY CONTRIB 1 - - - 72 - BENEFITS Total 5 - - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 5,365 5,933 6,500 5,500 -15.38% 811036 - CONTRACT RSS INSTRUCTORS 397,830 442,264 394,120 459,120 16.49%81 - CONTRACT SERVICES Total 403,194 448,197 400,620 464,620 15.98% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC - 129 - - 841015 - SPECIAL DEPT SUPPLIES NOC 56,346 51,630 70,401 70,401 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 20,904 10,699 13,500 13,500 0.00%84 - SUPPLIES & MATERIALS Total 77,250 62,458 83,901 83,901 0.00% 85 - MAINTENANCE & REPAIR851016 - MAINT & REPAIR BUILDING 762 3,445 10,000 - -100.00%85 - MAINTENANCE & REPAIR Total 762 3,445 10,000 - -100.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 810 1,500 1,500 1,500 0.00% 861003 - TRAINING 1,494 1,700 1,750 1,750 0.00%86 - TRAVEL & TRAINING Total 2,304 3,200 3,250 3,250 0.00% 88 - INTERNAL SVC CHARGE881007 - RSS EQUIPMENT ISF 9,400 9,400 9,400 7,290 -22.45%88 - INTERNAL SVC CHARGE Total 9,400 9,400 9,400 7,290 -22.45% 208 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 8 - - - 911024 - EQUIPMENT N.O.C.- - 1,000 1,000 0.00%90 - CAPITAL EXPENDITURES Total 8 - 1,000 1,000 0.00% 0107011 - FEE BASED CLASSES Total 492,923 526,700 508,171 560,061 10.21% 0107012 - ADULT SPORTS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 70,737 64,242 79,890 81,988 2.63% 711003 - SALARIES PART TIME - 722 - - 70 - REGULAR SALARIES Total 70,737 64,964 79,890 81,988 2.63% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,810 485 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 1,810 485 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 13,426 11,746 22,584 22,596 0.05% 722001 - PENSION EE NORMAL COST MISC 5,410 4,434 6,306 6,452 2.30% 723002 - PENSION ER NORMAL COST MISC 7,798 6,220 8,602 8,572 -0.35%723004 - RETIREMENT PART TIME/TEMP - 27 - - 724001 - PENSION EE CONTRIB MISC (8,343) (8,071) (9,394) (10,264) 9.26%725001 - PENSION UAL REQUIRED MISC 12,840 14,004 17,432 18,345 5.24% 725003 - PENSION UAL DISCRETIONARY MISC 8,287 7,286 4,722 3,495 -25.98% 727003 - CELL PHONE STIPEND 965 963 960 960 0.00% 727012 - LIFE INSURANCE 106 103 105 105 0.00% 727013 - EMP ASSISTANCE PROGRAM 20 19 20 20 0.00%727016 - MEDICARE FRINGES 1,047 953 1,198 1,229 2.54%727019 - SURVIVOR BENEFIT 63 33 - - 727020 - DEFERRED COMP CITY CONTRIB 362 666 360 360 0.00%728003 - COMPENSATED ABSENCES 2,452 2,150 2,796 2,870 2.63%72 - BENEFITS Total 44,435 40,534 55,692 54,739 -1.71% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 8,225 1,748 20,650 20,650 0.00% 811036 - CONTRACT RSS INSTRUCTORS 96,875 93,683 124,875 124,875 0.00%811050 - TENNIS CONTRACT INSTRUCTORS 109,424 119,494 137,483 147,483 7.27%81 - CONTRACT SERVICES Total 214,524 214,925 283,008 293,008 3.53% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 31,747 22,282 23,300 23,300 0.00% 84 - SUPPLIES & MATERIALS Total 31,747 22,282 23,300 23,300 0.00% 85 - MAINTENANCE & REPAIR851037 - MAINT & REPAIR NOC - 21,020 - - 85 - MAINTENANCE & REPAIR Total - 21,020 - - 86 - TRAVEL & TRAINING861003 - TRAINING 208 465 - - 86 - TRAVEL & TRAINING Total 208 465 - - 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 6,872 6,330 8,079 7,137 -11.65% 881005 - IT ISF REPLACEMENT CHARGE 1,113 1,113 1,033 946 -8.44% 881010 - WORKERS' COMP ISF MISC 1,369 715 2,104 2,643 25.64% 881012 - GENERAL LIABILITY INSURANCE 1,303 1,144 1,485 1,904 28.24% 209 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 881014 - ANNUAL OPEB CHARGE 3,679 3,199 3,789 344 -90.93%88 - INTERNAL SVC CHARGE Total 14,336 12,501 16,490 12,974 -21.32% 0107012 - ADULT SPORTS Total 377,796 377,176 460,180 467,809 1.66% 0107013 - YOUTH SPORTS81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 10,255 1,875 7,350 7,350 0.00%81 - CONTRACT SERVICES Total 10,255 1,875 7,350 7,350 0.00% 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 15,030 9,800 13,033 13,033 0.00% 84 - SUPPLIES & MATERIALS Total 15,030 9,800 13,033 13,033 0.00% 85 - MAINTENANCE & REPAIR851037 - MAINT & REPAIR NOC 2,385 21,206 - - 85 - MAINTENANCE & REPAIR Total 2,385 21,206 - - 86 - TRAVEL & TRAINING861003 - TRAINING - 535 - - 86 - TRAVEL & TRAINING Total - 535 - - 0107013 - YOUTH SPORTS Total 27,670 33,416 20,383 20,383 0.00% 0107014 - YOUTH PROGRAMS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 64,839 53,118 71,279 73,650 3.33%711003 - SALARIES PART TIME 328,069 324,180 436,425 553,760 26.89% 70 - REGULAR SALARIES Total 392,908 377,298 507,704 627,410 23.58% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,810 2,115 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 1,810 2,115 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 20,612 19,212 22,584 22,596 0.05% 721002 - CAFETERIA ALLOWANCE PT 987 1,941 - - 722001 - PENSION EE NORMAL COST MISC 16,249 14,391 5,642 27,129 380.87%723002 - PENSION ER NORMAL COST MISC 20,390 17,230 7,695 36,043 368.38% 723004 - RETIREMENT PART TIME/TEMP 7,873 7,477 18,571 10,383 -44.09% 724001 - PENSION EE CONTRIB MISC (25,117) (26,050) (8,404) (43,160) 413.56% 725001 - PENSION UAL REQUIRED MISC 17,052 18,598 15,554 16,480 5.96%725003 - PENSION UAL DISCRETIONARY MISC 11,006 9,676 4,213 3,140 -25.48%727003 - CELL PHONE STIPEND 965 778 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION - 382 900 - -100.00% 727012 - LIFE INSURANCE 94 88 105 315 200.00% 727013 - EMP ASSISTANCE PROGRAM 20 18 20 60 200.00%727015 - UNEMPLOYMENT EXPENSE 664 2,228 - - 727016 - MEDICARE FRINGES 5,729 5,632 8,767 9,137 4.22%727019 - SURVIVOR BENEFIT 439 167 - - 727020 - DEFERRED COMP CITY CONTRIB 361 679 360 360 0.00%728003 - COMPENSATED ABSENCES 2,250 2,855 2,495 2,578 3.33% 72 - BENEFITS Total 79,572 75,303 79,462 86,021 8.25% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 58 - - - 74 - OTHER PAYS Total 58 - - - 210 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 41,311 49,566 63,529 63,529 0.00%81 - CONTRACT SERVICES Total 41,311 49,566 63,529 63,529 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 1,897 2,234 3,000 3,000 0.00% 83 - UTILITIES Total 1,897 2,234 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 51,583 54,374 34,512 34,512 0.00%84 - SUPPLIES & MATERIALS Total 51,583 54,374 34,512 34,512 0.00% 86 - TRAVEL & TRAINING861003 - TRAINING 880 1,197 1,000 1,000 0.00%86 - TRAVEL & TRAINING Total 880 1,197 1,000 1,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 65,900 60,229 78,523 68,675 -12.54% 881005 - IT ISF REPLACEMENT CHARGE 11,646 11,646 10,809 9,893 -8.47%881010 - WORKERS' COMP ISF MISC 10,717 7,308 15,160 17,862 17.82%881012 - GENERAL LIABILITY INSURANCE 5,951 5,310 6,603 8,164 23.64% 881014 - ANNUAL OPEB CHARGE 3,375 4,248 3,381 309 -90.86% 88 - INTERNAL SVC CHARGE Total 97,590 88,741 114,477 104,904 -8.36% 0107014 - YOUTH PROGRAMS Total 667,609 650,827 805,484 922,176 14.49% 0107015 - PRESCHOOL PROGRAMS70 - REGULAR SALARIES 711003 - SALARIES PART TIME 47,004 56,969 88,377 15,944 -81.96% 70 - REGULAR SALARIES Total 47,004 56,969 88,377 15,944 -81.96% 72 - BENEFITS 722001 - PENSION EE NORMAL COST MISC 766 43 2,580 743 -71.20% 723002 - PENSION ER NORMAL COST MISC 3,133 2,861 3,815 987 -74.12% 723004 - RETIREMENT PART TIME/TEMP 670 1,020 3,205 236 -92.64%724001 - PENSION EE CONTRIB MISC (1,215) (6) (5,161) (7,116) 37.89%725001 - PENSION UAL REQUIRED MISC 8,298 9,050 - - 725003 - PENSION UAL DISCRETIONARY MISC 5,355 4,708 - - 727012 - LIFE INSURANCE - - - 210 727013 - EMP ASSISTANCE PROGRAM - - - 40 727016 - MEDICARE FRINGES 678 841 1,328 231 -82.59% 727019 - SURVIVOR BENEFIT 125 - - - 72 - BENEFITS Total 17,811 18,517 5,768 (4,669) -180.94% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 2,162 5,356 3,000 3,000 0.00% 81 - CONTRACT SERVICES Total 2,162 5,356 3,000 3,000 0.00% 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 9,079 6,604 3,500 3,500 0.00%84 - SUPPLIES & MATERIALS Total 9,079 6,604 3,500 3,500 0.00% 86 - TRAVEL & TRAINING861003 - TRAINING 690 1,141 800 800 0.00%86 - TRAVEL & TRAINING Total 690 1,141 800 800 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 11,302 10,375 13,366 2,323 -82.62% 211 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 881005 - IT ISF REPLACEMENT CHARGE 1,904 1,904 1,767 246 -86.08% 881010 - WORKERS' COMP ISF MISC 1,759 1,193 2,445 1,361 -44.32%881012 - GENERAL LIABILITY INSURANCE 988 816 1,036 1,305 26.03%88 - INTERNAL SVC CHARGE Total 15,953 14,288 18,613 5,236 -71.87% 0107015 - PRESCHOOL PROGRAMS Total 92,699 102,875 120,058 23,811 -80.17% 0107016 - NATURAL RESOURCES70 - REGULAR SALARIES 711003 - SALARIES PART TIME 17,149 68,580 77,606 79,317 2.20% 70 - REGULAR SALARIES Total 17,149 68,580 77,606 79,317 2.20% 72 - BENEFITS 722001 - PENSION EE NORMAL COST MISC - 1,922 4,091 - -100.00% 723002 - PENSION ER NORMAL COST MISC 104 2,643 6,049 - -100.00% 723004 - RETIREMENT PART TIME/TEMP 607 1,540 2,716 2,974 9.51%724001 - PENSION EE CONTRIB MISC - (3,576) (8,183) - -100.00%725001 - PENSION UAL REQUIRED MISC 13,157 14,350 - - 725003 - PENSION UAL DISCRETIONARY MISC 8,492 7,466 - - 727003 - CELL PHONE STIPEND - - 960 - -100.00%727004 - RHS $2.50 CONTRIBUTION - - 1,560 - -100.00%727012 - LIFE INSURANCE - - - 105 727013 - EMP ASSISTANCE PROGRAM - - - 20 727016 - MEDICARE FRINGES 245 1,017 1,125 1,150 2.20%72 - BENEFITS Total 22,604 25,362 8,319 4,250 -48.92% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,146 2,828 2,611 611 -76.60%811036 - CONTRACT RSS INSTRUCTORS - - - 2,000 81 - CONTRACT SERVICES Total 3,146 2,828 2,611 2,611 0.00% 83 - UTILITIES831001 - TELECOMM DATALINES 798 532 800 824 3.00%83 - UTILITIES Total 798 532 800 824 3.00% 84 - SUPPLIES & MATERIALS841015 - SPECIAL DEPT SUPPLIES NOC 2,912 4,715 5,709 5,709 0.00% 841076 - BACK BAY SCIENCE CENTER M&O EX 568 851 800 800 0.00% 84 - SUPPLIES & MATERIALS Total 3,479 5,567 6,509 6,509 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH - 393 - - 85 - MAINTENANCE & REPAIR Total - 393 - - 86 - TRAVEL & TRAINING861003 - TRAINING - 287 400 400 0.00%86 - TRAVEL & TRAINING Total - 287 400 400 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 16,107 14,762 12,398 10,910 -12.00% 881005 - IT ISF REPLACEMENT CHARGE 2,761 2,761 1,633 1,494 -8.49%881010 - WORKERS' COMP ISF MISC 2,724 1,740 2,440 2,663 9.14%881012 - GENERAL LIABILITY INSURANCE 1,801 1,530 1,193 1,191 -0.17%88 - INTERNAL SVC CHARGE Total 23,393 20,793 17,664 16,259 -7.95% 0107016 - NATURAL RESOURCES Total 70,570 124,341 113,909 110,169 -3.28% 0107017 - SPECIAL EVENTS 212 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 47,284 32,631 40,075 40,075 0.00% 81 - CONTRACT SERVICES Total 47,284 32,631 40,075 40,075 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 30,326 28,860 25,525 25,525 0.00%84 - SUPPLIES & MATERIALS Total 30,326 28,860 25,525 25,525 0.00% 0107017 - SPECIAL EVENTS Total 77,609 61,491 65,600 65,600 0.00% 0107018 - PARK PATROL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 138,249 90,351 144,214 160,062 10.99% 711003 - SALARIES PART TIME 83,759 93,607 132,717 120,845 -8.94% 70 - REGULAR SALARIES Total 222,008 183,957 276,931 280,907 1.44% 71 - SPECIAL PAYS 712003 - NIGHT DIFFERENTIAL MISC 289 301 - 318 712006 - BILINGUAL PAY - - 900 - -100.00% 71 - SPECIAL PAYS Total 289 301 900 318 -64.68% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 32,624 25,800 45,168 45,192 0.05% 722001 - PENSION EE NORMAL COST MISC 13,753 9,267 11,294 20,234 79.16% 723002 - PENSION ER NORMAL COST MISC 20,009 13,292 15,405 26,882 74.51%723004 - RETIREMENT PART TIME/TEMP 1,409 1,681 4,645 788 -83.04%724001 - PENSION EE CONTRIB MISC (21,231) (16,816) (16,824) (32,191) 91.34%725001 - PENSION UAL REQUIRED MISC 28,570 31,161 31,468 35,815 13.81%725003 - PENSION UAL DISCRETIONARY MISC 18,439 16,212 8,525 6,824 -19.95% 727004 - RHS $2.50 CONTRIBUTION 1,539 1,474 1,360 - -100.00% 727012 - LIFE INSURANCE 213 140 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 40 26 40 40 0.00% 727016 - MEDICARE FRINGES 3,407 2,901 4,046 4,073 0.68%727019 - SURVIVOR BENEFIT 313 100 - - 728003 - COMPENSATED ABSENCES 4,632 4,784 5,047 5,602 10.99%72 - BENEFITS Total 103,717 90,020 110,384 113,470 2.80% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 2,904 859 2,290 2,290 0.00% 84 - SUPPLIES & MATERIALS Total 2,904 859 2,290 2,290 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 8,682 7,701 8,167 8,984 10.00%85 - MAINTENANCE & REPAIR Total 8,682 7,701 8,167 8,984 10.00% 86 - TRAVEL & TRAINING861003 - TRAINING 273 - 1,000 1,000 0.00%86 - TRAVEL & TRAINING Total 273 - 1,000 1,000 0.00% 87 - GENERAL EXPENSES871006 - UNIFORM EXPENSE 1,803 1,934 3,500 3,500 0.00%87 - GENERAL EXPENSES Total 1,803 1,934 3,500 3,500 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 9,724 16,500 10,303 4,540 -55.94% 881003 - VEHICLE REPLACE ISF 7,481 17,055 7,481 6,639 -11.26% 881004 - IT ISF OPERATING CHARGE 26,527 24,277 31,535 25,026 -20.64% 881005 - IT ISF REPLACEMENT CHARGE 4,621 4,621 4,289 3,547 -17.30% 213 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 881010 - WORKERS' COMP ISF MISC 5,133 2,942 7,398 8,870 19.89% 881012 - GENERAL LIABILITY INSURANCE 12,553 12,340 9,014 10,610 17.70%881014 - ANNUAL OPEB CHARGE 7,570 7,117 6,841 671 -90.19%881015 - OTHER INSURANCE ISF RATES 748 748 - - 88 - INTERNAL SVC CHARGE Total 74,358 85,600 76,861 59,902 -22.06% 0107018 - PARK PATROL Total 414,034 370,372 480,033 470,371 -2.01% 0107019 - AQUATICS70 - REGULAR SALARIES711003 - SALARIES PART TIME 238,023 161,606 247,694 321,161 29.66%70 - REGULAR SALARIES Total 238,023 161,606 247,694 321,161 29.66% 72 - BENEFITS 722001 - PENSION EE NORMAL COST MISC 5,990 4,835 13,143 11,474 -12.70% 723002 - PENSION ER NORMAL COST MISC 8,512 6,647 19,431 15,244 -21.55%723004 - RETIREMENT PART TIME/TEMP 5,956 3,466 10,775 6,456 -40.09%724001 - PENSION EE CONTRIB MISC (9,286) (8,442) (26,285) (18,254) -30.55%727012 - LIFE INSURANCE - - - 315 727013 - EMP ASSISTANCE PROGRAM - - - 60 727016 - MEDICARE FRINGES 3,423 2,394 4,464 4,657 4.32% 727019 - SURVIVOR BENEFIT 313 100 - - 72 - BENEFITS Total 14,908 9,000 21,527 19,951 -7.32% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 10,643 7,609 10,750 10,750 0.00% 81 - CONTRACT SERVICES Total 10,643 7,609 10,750 10,750 0.00% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 2,975 3,794 3,500 3,500 0.00%83 - UTILITIES Total 2,975 3,794 3,500 3,500 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 15,342 15,937 17,402 17,402 0.00%84 - SUPPLIES & MATERIALS Total 15,342 15,937 17,402 17,402 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 781 1,038 1,000 1,000 0.00% 86 - TRAVEL & TRAINING Total 781 1,038 1,000 1,000 0.00% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 6,842 7,062 7,000 7,000 0.00%87 - GENERAL EXPENSES Total 6,842 7,062 7,000 7,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 31,893 29,177 37,939 33,222 -12.43% 881005 - IT ISF REPLACEMENT CHARGE 5,578 5,578 5,177 4,739 -8.47% 881010 - WORKERS' COMP ISF MISC 5,025 3,489 7,119 8,407 18.09%881012 - GENERAL LIABILITY INSURANCE 2,621 2,133 2,977 3,732 25.35%88 - INTERNAL SVC CHARGE Total 45,118 40,378 53,213 50,100 -5.85% 0107019 - AQUATICS Total 334,632 246,424 362,086 430,864 18.99% 0107020 - NEWPORT COAST COMMUNITY CENTER70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 143,793 123,692 152,820 156,209 2.22%711003 - SALARIES PART TIME 141,173 127,518 172,112 210,049 22.04%70 - REGULAR SALARIES Total 284,965 251,210 324,932 366,258 12.72% 214 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 28,708 27,178 45,168 45,192 0.05% 721002 - CAFETERIA ALLOWANCE PT 4,953 4,435 - - 722001 - PENSION EE NORMAL COST MISC 21,407 17,500 19,896 20,725 4.17% 723002 - PENSION ER NORMAL COST MISC 20,919 14,283 18,485 20,488 10.84% 723004 - RETIREMENT PART TIME/TEMP 2,138 2,595 5,056 5,115 1.16%724001 - PENSION EE CONTRIB MISC (26,400) (22,055) (24,185) (28,158) 16.43%725001 - PENSION UAL REQUIRED MISC 42,141 45,962 33,346 34,953 4.82%725003 - PENSION UAL DISCRETIONARY MISC 27,198 23,912 9,033 6,659 -26.28%727003 - CELL PHONE STIPEND 965 963 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 1,602 1,534 1,412 1,464 3.68% 727012 - LIFE INSURANCE 207 181 210 525 150.00% 727013 - EMP ASSISTANCE PROGRAM 40 35 40 100 150.00% 727015 - UNEMPLOYMENT EXPENSE - 385 - - 727016 - MEDICARE FRINGES 4,465 4,020 5,158 5,325 3.23%727019 - SURVIVOR BENEFIT 313 67 - - 727020 - DEFERRED COMP CITY CONTRIB 664 762 360 660 83.33%728003 - COMPENSATED ABSENCES 5,002 5,302 5,349 5,467 2.22%72 - BENEFITS Total 134,322 127,061 120,288 119,476 -0.67% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME - 213 480 480 0.00%74 - OTHER PAYS Total - 213 480 480 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 19,901 21,728 17,950 11,100 -38.16%811012 - SERVICES JANITORIAL 28,305 27,789 28,599 - -100.00%811036 - CONTRACT RSS INSTRUCTORS 469,826 371,007 475,062 475,062 0.00%81 - CONTRACT SERVICES Total 518,031 420,523 521,611 486,162 -6.80% 83 - UTILITIES831003 - UTILITIES NATURAL GAS 1,271 3,182 2,021 2,021 0.00%831004 - UTILITIES ELECTRICITY 49,553 46,594 44,408 52,826 18.96%831005 - UTILITIES WATER 2,274 2,086 3,519 3,519 0.00%83 - UTILITIES Total 53,098 51,862 49,948 58,366 16.85% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,550 3,242 3,410 3,410 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 15,809 17,866 14,616 13,120 -10.24% 84 - SUPPLIES & MATERIALS Total 18,359 21,109 18,026 16,530 -8.30% 85 - MAINTENANCE & REPAIR841014 - SUPPLIES JANITORIAL NOC 792 2,022 - - 851007 - AUTOMOTIVE FUEL/WASH - 118 1,807 1,807 0.00% 851010 - MAINT & REPAIR EQUIPMENT - 1,110 - - 851016 - MAINT & REPAIR BUILDING 18,686 24,084 22,600 10,600 -53.10% 851066 - SEWER USE FEE/PROP TAX 5,077 4,921 5,150 5,453 5.87% 85 - MAINTENANCE & REPAIR Total 24,555 32,255 29,557 17,860 -39.58% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 691 1,213 250 - -100.00% 861003 - TRAINING 480 1,794 563 563 0.00% 86 - TRAVEL & TRAINING Total 1,171 3,007 813 563 -30.75% 87 - GENERAL EXPENSES871006 - UNIFORM EXPENSE 537 1,140 1,004 2,500 149.00% 87 - GENERAL EXPENSES Total 537 1,140 1,004 2,500 149.00% 215 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE881001 - EQUIP MAINT ISF - 4,000 - - 881003 - VEHICLE REPLACE ISF - 237 - - 881004 - IT ISF OPERATING CHARGE 33,890 31,000 40,322 35,304 -12.45% 881005 - IT ISF REPLACEMENT CHARGE 5,934 5,934 5,508 5,041 -8.47%881007 - RSS EQUIPMENT ISF 10,097 10,097 10,097 13,590 34.60%881010 - WORKERS' COMP ISF MISC 7,878 5,108 11,130 12,856 15.51%881012 - GENERAL LIABILITY INSURANCE 7,096 6,396 5,338 6,178 15.75%881014 - ANNUAL OPEB CHARGE 7,503 7,888 7,249 655 -90.96% 881015 - OTHER INSURANCE ISF RATES 63 63 - - 88 - INTERNAL SVC CHARGE Total 72,462 70,724 79,644 73,625 -7.56% 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT - 347 - - 911024 - EQUIPMENT N.O.C.- - 6,835 6,835 0.00%90 - CAPITAL EXPENDITURES Total - 347 6,835 6,835 0.00% 0107020 - NEWPORT COAST COMMUNITY CENTER Total 1,107,500 979,451 1,153,137 1,148,655 -0.39% 0107021 - COMMUNITY YOUTH CENTER70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 63,899 50,141 72,165 70,718 -2.01%711003 - SALARIES PART TIME 45,810 47,427 76,994 81,233 5.51%70 - REGULAR SALARIES Total 109,709 97,568 149,159 151,950 1.87% 71 - SPECIAL PAYS712006 - BILINGUAL PAY - - 900 - -100.00% 71 - SPECIAL PAYS Total - - 900 - -100.00% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 10,711 9,092 22,584 22,596 0.05% 721002 - CAFETERIA ALLOWANCE PT - 3,021 - - 722001 - PENSION EE NORMAL COST MISC 7,508 5,125 8,660 8,573 -1.01% 723002 - PENSION ER NORMAL COST MISC 11,534 8,179 11,666 11,389 -2.37% 723004 - RETIREMENT PART TIME/TEMP 90 467 2,084 1,523 -26.90% 724001 - PENSION EE CONTRIB MISC (11,580) (9,437) (12,740) (13,638) 7.05% 725001 - PENSION UAL REQUIRED MISC 25,359 27,658 15,747 15,823 0.49%725003 - PENSION UAL DISCRETIONARY MISC 16,367 14,390 4,266 3,015 -29.32% 727003 - CELL PHONE STIPEND 965 628 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION - - 1,126 - -100.00% 727012 - LIFE INSURANCE 106 79 105 315 200.00% 727013 - EMP ASSISTANCE PROGRAM 20 15 20 60 200.00% 727016 - MEDICARE FRINGES 1,604 1,445 2,484 2,217 -10.73%727019 - SURVIVOR BENEFIT 125 33 - - 727020 - DEFERRED COMP CITY CONTRIB 362 680 360 360 0.00% 728003 - COMPENSATED ABSENCES 2,156 2,892 2,526 2,475 -2.01%72 - BENEFITS Total 65,329 64,266 59,846 55,668 -6.98% 74 - OTHER PAYS713001 - OVERTIME MISC & 1/2 TIME - 99 - - 74 - OTHER PAYS Total - 99 - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 5,098 3,254 5,600 2,300 -58.93%811012 - SERVICES JANITORIAL 33,245 33,486 34,087 - -100.00%811036 - CONTRACT RSS INSTRUCTORS 175,682 208,456 119,570 139,570 16.73%81 - CONTRACT SERVICES Total 214,025 245,197 159,257 141,870 -10.92% 216 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 83 - UTILITIES 831003 - UTILITIES NATURAL GAS 284 229 212 272 28.49% 831004 - UTILITIES ELECTRICITY 16,471 19,078 15,015 17,559 16.95% 83 - UTILITIES Total 16,755 19,307 15,227 17,832 17.11% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,021 1,504 1,000 1,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 5,151 5,263 6,125 6,125 0.00%84 - SUPPLIES & MATERIALS Total 7,172 6,767 7,125 7,125 0.00% 85 - MAINTENANCE & REPAIR851007 - AUTOMOTIVE FUEL/WASH 271 1,239 161 161 0.00%851016 - MAINT & REPAIR BUILDING 268 - - 1,200 851037 - MAINT & REPAIR NOC - 2,104 1,000 - -100.00%85 - MAINTENANCE & REPAIR Total 538 3,342 1,161 1,361 17.23% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 894 738 750 - -100.00%861003 - TRAINING 240 539 562 562 0.00%86 - TRAVEL & TRAINING Total 1,134 1,277 1,312 562 -57.16% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 15,802 9,000 11,591 2,628 -77.33% 881003 - VEHICLE REPLACE ISF 4,548 4,514 5,094 4,612 -9.47% 881004 - IT ISF OPERATING CHARGE 17,417 15,959 20,663 18,131 -12.26% 881005 - IT ISF REPLACEMENT CHARGE 2,995 2,995 2,780 2,544 -8.48% 881007 - RSS EQUIPMENT ISF 639 639 639 1,191 86.38%881010 - WORKERS' COMP ISF MISC 3,319 1,898 4,501 5,268 17.03%881012 - GENERAL LIABILITY INSURANCE 6,888 6,359 7,074 8,138 15.05%881014 - ANNUAL OPEB CHARGE 3,235 4,303 3,423 297 -91.34%881015 - OTHER INSURANCE ISF RATES 126 126 - - 88 - INTERNAL SVC CHARGE Total 54,969 45,792 55,765 42,808 -23.24% 0107021 - COMMUNITY YOUTH CENTER Total 469,631 483,616 449,752 419,176 -6.80% 0107022 - CIVIC CENTER RENTALS70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 62,820 16,138 67,338 69,417 3.09%711003 - SALARIES PART TIME 32,397 42,682 39,382 115,864 194.21%70 - REGULAR SALARIES Total 95,217 58,821 106,720 185,280 73.61% 71 - SPECIAL PAYS712006 - BILINGUAL PAY 1,810 603 1,800 1,800 0.00%71 - SPECIAL PAYS Total 1,810 603 1,800 1,800 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 6,033 1,615 22,584 22,596 0.05%722001 - PENSION EE NORMAL COST MISC 6,596 3,242 7,655 12,177 59.07%723002 - PENSION ER NORMAL COST MISC 9,392 5,081 8,229 16,178 96.61%723004 - RETIREMENT PART TIME/TEMP 362 245 1,696 1,085 -36.03%724001 - PENSION EE CONTRIB MISC (10,188) (5,863) (8,987) (19,373) 115.57%725001 - PENSION UAL REQUIRED MISC - - 14,693 15,532 5.71% 725003 - PENSION UAL DISCRETIONARY MISC - - 3,980 2,959 -25.65% 727003 - CELL PHONE STIPEND 965 185 960 960 0.00% 727012 - LIFE INSURANCE 106 26 105 210 100.00% 727013 - EMP ASSISTANCE PROGRAM 20 5 20 40 100.00% 727016 - MEDICARE FRINGES 1,478 884 1,850 2,727 47.41% 217 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 727020 - DEFERRED COMP CITY CONTRIB 347 - 360 360 0.00%728003 - COMPENSATED ABSENCES 2,492 - 2,357 2,430 3.09% 72 - BENEFITS Total 17,603 5,419 55,503 57,882 4.29% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 35 - - - 74 - OTHER PAYS Total 35 - - - 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 8,094 8,638 18,000 23,650 31.39%81 - CONTRACT SERVICES Total 8,094 8,638 18,000 23,650 31.39% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 2,193 585 1,000 31,000 3000.00%84 - SUPPLIES & MATERIALS Total 2,193 585 1,000 31,000 3000.00% 85 - MAINTENANCE & REPAIR851016 - MAINT & REPAIR BUILDING 854 1,241 2,500 1,000 -60.00%85 - MAINTENANCE & REPAIR Total 854 1,241 2,500 1,000 -60.00% 88 - INTERNAL SVC CHARGE881004 - IT ISF OPERATING CHARGE 6,310 5,817 14,855 21,188 42.63%881005 - IT ISF REPLACEMENT CHARGE 1,013 1,013 1,974 2,989 51.41%881007 - RSS EQUIPMENT ISF 8,294 8,294 8,294 12,094 45.82% 881010 - WORKERS' COMP ISF MISC 924 633 3,191 3,913 22.63% 881012 - GENERAL LIABILITY INSURANCE 500 363 1,757 2,274 29.38% 881014 - ANNUAL OPEB CHARGE - - 3,194 291 -90.89% 88 - INTERNAL SVC CHARGE Total 17,042 16,121 33,266 42,749 28.51% 0107022 - CIVIC CENTER RENTALS Total 142,847 91,428 218,788 343,361 56.94% 0107023 - MARINA PARK70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 190,325 172,632 208,289 212,784 2.16%711003 - SALARIES PART TIME 312,792 283,263 317,684 371,749 17.02% 70 - REGULAR SALARIES Total 503,117 455,895 525,974 584,533 11.13% 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 39,539 41,518 67,752 67,788 0.05%721002 - CAFETERIA ALLOWANCE PT 3,923 7,821 7,800 4,500 -42.31%722001 - PENSION EE NORMAL COST MISC 27,603 24,357 23,835 32,160 34.93% 723002 - PENSION ER NORMAL COST MISC 40,279 34,169 32,510 42,727 31.43% 723004 - RETIREMENT PART TIME/TEMP 4,833 3,961 9,037 6,258 -30.76% 724001 - PENSION EE CONTRIB MISC (42,619) (44,218) (35,505) (51,163) 44.10% 725001 - PENSION UAL REQUIRED MISC 66,291 72,302 45,450 47,612 4.76% 725003 - PENSION UAL DISCRETIONARY MISC 42,785 37,616 12,312 9,071 -26.32% 727003 - CELL PHONE STIPEND 965 963 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 1,699 1,624 1,490 1,542 3.49%727012 - LIFE INSURANCE 293 275 315 840 166.67%727013 - EMP ASSISTANCE PROGRAM 60 57 60 160 166.67%727016 - MEDICARE FRINGES 7,459 6,841 8,235 8,490 3.10%727019 - SURVIVOR BENEFIT 627 201 - - 727020 - DEFERRED COMP CITY CONTRIB 1,026 1,661 720 1,020 41.67% 728003 - COMPENSATED ABSENCES 6,586 6,288 7,290 7,447 2.16% 72 - BENEFITS Total 201,350 195,436 182,261 179,411 -1.56% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME - 1,819 - - 218 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 74 - OTHER PAYS Total - 1,819 - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 38,539 31,883 37,055 18,305 -50.60% 811012 - SERVICES JANITORIAL 75,567 69,579 79,438 - -100.00%811036 - CONTRACT RSS INSTRUCTORS 52,917 52,250 64,514 94,514 46.50%811046 - TIDELANDS INSTRUCT PYMTS 310,573 289,231 348,130 348,130 0.00%811051 - SURF CONTRACT INSTRUCTORS 970,460 851,338 949,462 919,462 -3.16%81 - CONTRACT SERVICES Total 1,448,056 1,294,281 1,478,599 1,380,411 -6.64% 83 - UTILITIES831002 - UTILITIES TELEPHONE 1,005 862 800 961 20.18%831003 - UTILITIES NATURAL GAS 1,656 1,552 1,352 1,702 25.87% 831004 - UTILITIES ELECTRICITY 78,968 77,439 78,384 84,184 7.40% 831005 - UTILITIES WATER 11,992 10,802 10,000 12,722 27.22% 83 - UTILITIES Total 93,620 90,655 90,536 99,569 9.98% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 2,080 3,123 3,155 3,155 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 34,775 30,132 30,530 30,530 0.00%841046 - SPECIAL DEPT EXPENSE NOC 2,813 4,455 2,400 2,400 0.00%84 - SUPPLIES & MATERIALS Total 39,668 37,710 36,085 36,085 0.00% 85 - MAINTENANCE & REPAIR841014 - SUPPLIES JANITORIAL NOC 2,231 9,554 - - 851007 - AUTOMOTIVE FUEL/WASH 715 672 817 817 0.00% 851010 - MAINT & REPAIR EQUIPMENT 5,681 9,033 6,500 6,500 0.00% 851016 - MAINT & REPAIR BUILDING 42,767 30,833 34,900 11,900 -65.90%851037 - MAINT & REPAIR NOC - - 16,600 12,600 -24.10%85 - MAINTENANCE & REPAIR Total 51,394 50,092 58,817 31,817 -45.91% 86 - TRAVEL & TRAINING861001 - TRAVEL & MEETINGS NOC 3,407 1,760 2,320 - -100.00%861003 - TRAINING 1,189 1,534 3,650 500 -86.30%86 - TRAVEL & TRAINING Total 4,596 3,294 5,970 500 -91.62% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC 590 987 2,660 2,660 0.00% 871006 - UNIFORM EXPENSE 1,480 1,328 3,664 3,664 0.00% 87 - GENERAL EXPENSES Total 2,070 2,315 6,324 6,324 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 4,862 4,000 5,151 2,051 -60.18%881003 - VEHICLE REPLACE ISF 3,381 3,805 3,977 3,000 -24.56%881004 - IT ISF OPERATING CHARGE 53,795 49,176 64,077 56,055 -12.52% 881005 - IT ISF REPLACEMENT CHARGE 9,486 9,486 8,805 8,058 -8.48% 881007 - RSS EQUIPMENT ISF 40,804 40,804 40,804 52,196 27.92% 881010 - WORKERS' COMP ISF MISC 13,076 8,786 18,614 21,501 15.51% 881012 - GENERAL LIABILITY INSURANCE 9,604 7,944 10,710 12,432 16.08% 881014 - ANNUAL OPEB CHARGE 9,881 9,354 9,880 892 -90.97%881015 - OTHER INSURANCE ISF RATES 63 63 - - 88 - INTERNAL SVC CHARGE Total 144,952 133,417 162,017 156,186 -3.60% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - 484 1,995 1,995 0.00%911024 - EQUIPMENT N.O.C.42,709 45,793 - - 90 - CAPITAL EXPENDITURES Total 42,709 46,277 1,995 1,995 0.00% 219 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 0107023 - MARINA PARK Total 2,531,532 2,311,192 2,548,578 2,476,832 -2.82% 0107024 - FACILITY MAINT & OPERATIONS70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 154,344 142,305 164,696 74,590 -54.71% 711003 - SALARIES PART TIME 9,130 21,472 33,149 - -100.00% 70 - REGULAR SALARIES Total 163,474 163,778 197,845 74,590 -62.30% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 45,349 45,124 45,168 22,596 -49.97%722001 - PENSION EE NORMAL COST MISC 11,073 10,482 12,875 5,743 -55.39%723002 - PENSION ER NORMAL COST MISC 17,063 13,932 17,562 7,631 -56.55% 723004 - RETIREMENT PART TIME/TEMP 184 712 1,160 - -100.00% 724001 - PENSION EE CONTRIB MISC (18,256) (17,721) (19,179) (9,137) -52.36% 725001 - PENSION UAL REQUIRED MISC 29,547 32,227 35,937 16,690 -53.56% 725003 - PENSION UAL DISCRETIONARY MISC 19,070 16,766 9,735 3,180 -67.34%727003 - CELL PHONE STIPEND 1,931 1,926 1,920 960 -50.00%727004 - RHS $2.50 CONTRIBUTION 2,051 1,985 1,802 1,152 -36.07%727012 - LIFE INSURANCE 210 208 210 105 -50.00%727013 - EMP ASSISTANCE PROGRAM 40 39 40 20 -50.00% 727016 - MEDICARE FRINGES 2,728 2,766 2,927 1,095 -62.57% 727019 - SURVIVOR BENEFIT 125 67 - - 727020 - DEFERRED COMP CITY CONTRIB - - 600 - -100.00%728003 - COMPENSATED ABSENCES 5,307 4,948 5,764 2,611 -54.71% 72 - BENEFITS Total 116,423 113,460 116,521 52,646 -54.82% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 300 - 2,400 2,400 0.00%74 - OTHER PAYS Total 300 - 2,400 2,400 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 58,580 26,933 68,745 79,245 15.27% 811012 - SERVICES JANITORIAL 51,412 59,792 54,218 - -100.00%81 - CONTRACT SERVICES Total 109,992 86,725 122,963 79,245 -35.55% 83 - UTILITIES 831001 - TELECOMM DATALINES 4,333 3,130 3,000 3,732 24.39% 831004 - UTILITIES ELECTRICITY - - 9 - -100.00% 83 - UTILITIES Total 4,333 3,130 3,009 3,732 24.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 15,836 16,210 11,948 11,948 0.00% 84 - SUPPLIES & MATERIALS Total 15,836 16,210 11,948 11,948 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 52,302 35,838 40,328 - -100.00% 851007 - AUTOMOTIVE FUEL/WASH 2,809 3,365 4,594 4,594 0.00% 851010 - MAINT & REPAIR EQUIPMENT - 833 - - 851016 - MAINT & REPAIR BUILDING 37,222 57,057 50,838 5,838 -88.52% 851037 - MAINT & REPAIR NOC 19,771 29,247 27,737 10,737 -61.29%851066 - SEWER USE FEE/PROP TAX 9,687 9,086 9,900 10,403 5.08%85 - MAINTENANCE & REPAIR Total 121,791 135,425 133,397 31,572 -76.33% 87 - GENERAL EXPENSES 871006 - UNIFORM EXPENSE 440 573 502 502 0.00% 87 - GENERAL EXPENSES Total 440 573 502 502 0.00% 88 - INTERNAL SVC CHARGE 220 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 881001 - EQUIP MAINT ISF 6,685 5,500 7,083 2,942 -58.47%881003 - VEHICLE REPLACE ISF 5,703 5,743 5,361 4,819 -10.12%881004 - IT ISF OPERATING CHARGE 13,112 12,027 18,876 16,570 -12.22%881005 - IT ISF REPLACEMENT CHARGE 2,227 2,227 2,532 2,317 -8.48% 881007 - RSS EQUIPMENT ISF 35,531 35,531 35,531 39,201 10.33% 881008 - RSS INFRASTRUCTURE ISF 37,103 37,103 37,103 38,515 3.81% 881010 - WORKERS' COMP ISF MISC 7,025 4,118 9,679 11,330 17.06% 881012 - GENERAL LIABILITY INSURANCE 7,416 6,563 8,079 9,619 19.06%881014 - ANNUAL OPEB CHARGE 7,961 7,361 7,812 313 -96.00%881015 - OTHER INSURANCE ISF RATES 374 374 - - 88 - INTERNAL SVC CHARGE Total 123,137 116,547 132,056 125,625 -4.87% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.27,750 31,231 31,231 31,231 0.00%90 - CAPITAL EXPENDITURES Total 27,750 31,231 31,231 31,231 0.00% 0107024 - FACILITY MAINT & OPERATIONS Total 683,476 667,080 751,873 413,490 -45.01% 0107026 - JUNIOR LIFEGUARD FACILITY 70 - REGULAR SALARIES 711003 - SALARIES PART TIME 936 - 20,629 29,980 45.33% 70 - REGULAR SALARIES Total 936 - 20,629 29,980 45.33% 72 - BENEFITS723004 - RETIREMENT PART TIME/TEMP 35 - 1,018 1,124 10.48%727012 - LIFE INSURANCE - - - 105 727013 - EMP ASSISTANCE PROGRAM - - - 20 727016 - MEDICARE FRINGES 13 - 422 435 3.11% 72 - BENEFITS Total 48 - 1,439 1,684 17.01% 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL - - 4,200 4,200 0.00%81 - CONTRACT SERVICES Total - - 4,200 4,200 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 8,906 - 8,000 8,000 0.00%84 - SUPPLIES & MATERIALS Total 8,906 - 8,000 8,000 0.00% 85 - MAINTENANCE & REPAIR 851016 - MAINT & REPAIR BUILDING - - 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR Total - - 1,000 1,000 0.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE - - 3,760 3,364 -10.52% 881005 - IT ISF REPLACEMENT CHARGE - - 434 397 -8.47% 881010 - WORKERS' COMP ISF MISC 318 - 574 699 21.85%881012 - GENERAL LIABILITY INSURANCE - - 219 306 39.46%88 - INTERNAL SVC CHARGE Total 318 - 4,987 4,766 -4.42% 0107026 - JUNIOR LIFEGUARD FACILITY Total 10,208 - 40,255 49,630 23.29% 0107031 - OASIS70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 665,821 621,688 695,813 702,945 1.02%711003 - SALARIES PART TIME 105,617 50,340 111,385 125,958 13.08% 70 - REGULAR SALARIES Total 771,438 672,027 807,198 828,903 2.69% 71 - SPECIAL PAYS 221 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 712006 - BILINGUAL PAY 4,681 4,536 3,600 3,600 0.00%71 - SPECIAL PAYS Total 4,681 4,536 3,600 3,600 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 94,072 97,516 167,122 167,210 0.05% 722001 - PENSION EE NORMAL COST MISC 70,578 62,966 63,891 67,487 5.63% 723002 - PENSION ER NORMAL COST MISC 68,397 50,182 63,752 66,083 3.66% 723004 - RETIREMENT PART TIME/TEMP 614 840 4,762 3,283 -31.06%724001 - PENSION EE CONTRIB MISC (89,691) (85,546) (80,433) (91,256) 13.46%725001 - PENSION UAL REQUIRED MISC 128,454 140,104 151,830 157,288 3.60%725003 - PENSION UAL DISCRETIONARY MISC 82,906 72,890 41,130 29,967 -27.14%727003 - CELL PHONE STIPEND 2,786 2,483 2,880 3,840 33.33%727004 - RHS $2.50 CONTRIBUTION 7,650 12,678 7,606 7,911 4.01% 727012 - LIFE INSURANCE 742 752 840 987 17.50% 727013 - EMP ASSISTANCE PROGRAM 144 146 160 188 17.50% 727016 - MEDICARE FRINGES 11,119 9,654 12,156 12,127 -0.24% 727019 - SURVIVOR BENEFIT 627 368 - - 727020 - DEFERRED COMP CITY CONTRIB 2,653 3,755 2,820 2,760 -2.13% 728003 - COMPENSATED ABSENCES 22,029 20,349 24,353 24,603 1.02%72 - BENEFITS Total 403,078 389,136 462,870 452,478 -2.24% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 1,191 7 - - 74 - OTHER PAYS Total 1,191 7 - - 81 - CONTRACT SERVICES811008 - SERVICES PROFESSIONAL 38,720 45,643 45,700 21,700 -52.52%811012 - SERVICES JANITORIAL 49,993 49,394 61,493 - -100.00%811027 - SERVICES CITY PRINT CONTRACT - - 1,000 1,000 0.00% 811036 - CONTRACT RSS INSTRUCTORS 390,791 327,263 387,509 452,509 16.77% 81 - CONTRACT SERVICES Total 479,504 422,300 495,702 475,209 -4.13% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 1,687 1,459 1,400 1,621 15.76% 831003 - UTILITIES NATURAL GAS 2,846 3,664 4,183 4,000 -4.37% 831004 - UTILITIES ELECTRICITY 90,568 83,437 78,722 96,551 22.65%831005 - UTILITIES WATER 16,355 15,294 16,000 17,352 8.45%83 - UTILITIES Total 111,457 103,855 100,305 119,523 19.16% 84 - SUPPLIES & MATERIALS 841006 - OFFICE SUPPLY CITY PRINTING 26,000 20,736 20,000 20,000 0.00%841007 - SUPPLIES OFFICE NOC 5,560 6,315 6,000 6,000 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 31,459 27,959 28,326 28,326 0.00%841046 - SPECIAL DEPT EXPENSE NOC - 1,023 3,000 3,000 0.00%84 - SUPPLIES & MATERIALS Total 63,019 56,033 57,326 57,326 0.00% 85 - MAINTENANCE & REPAIR841014 - SUPPLIES JANITORIAL NOC 576 4,534 - - 851007 - AUTOMOTIVE FUEL/WASH 6,240 7,948 2,654 7,094 167.29%851016 - MAINT & REPAIR BUILDING 47,740 53,603 63,800 27,800 -56.43%851037 - MAINT & REPAIR NOC - 1,924 2,000 500 -75.00%851066 - SEWER USE FEE/PROP TAX 19,370 18,774 19,950 20,801 4.27% 851072 - SEWER FEES: FIXED + USE 1,407 1,352 1,500 1,521 1.43% 85 - MAINTENANCE & REPAIR Total 75,332 88,136 89,904 57,717 -35.80% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 2,177 1,493 3,000 3,000 0.00% 861003 - TRAINING 1,851 1,290 3,000 5,625 87.50% 222 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 86 - TRAVEL & TRAINING Total 4,027 2,783 6,000 8,625 43.75% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 75 71 500 - -100.00% 871004 - PUBLICATIONS & DUES NOC 895 769 1,300 1,800 38.46%871006 - UNIFORM EXPENSE 280 173 - - 87 - GENERAL EXPENSES Total 1,250 1,012 1,800 1,800 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 15,802 13,000 16,742 15,627 -6.66% 881003 - VEHICLE REPLACE ISF 29,395 10,686 30,293 27,424 -9.47% 881004 - IT ISF OPERATING CHARGE 61,221 55,956 43,105 44,396 2.99% 881005 - IT ISF REPLACEMENT CHARGE 10,811 10,811 10,138 9,657 -4.75% 881007 - RSS EQUIPMENT ISF 30,715 30,715 30,715 41,179 34.07%881010 - WORKERS' COMP ISF MISC 15,087 8,005 22,449 27,148 20.93%881012 - GENERAL LIABILITY INSURANCE 17,305 15,037 19,052 22,884 20.11%881014 - ANNUAL OPEB CHARGE 33,048 27,678 33,005 2,948 -91.07% 881015 - OTHER INSURANCE ISF RATES 126 126 - - 88 - INTERNAL SVC CHARGE Total 213,510 172,014 205,499 191,262 -6.93% 90 - CAPITAL EXPENDITURES911001 - OFFICE EQUIPMENT 1,518 - 2,000 2,000 0.00% 911004 - COMPUTER EQUIPMENT 759 - 1,500 1,500 0.00% 911039 - OFFICE FURNITURE/FIXTURES 932 946 1,000 1,000 0.00% 90 - CAPITAL EXPENDITURES Total 3,209 946 4,500 4,500 0.00% 0107031 - OASIS Total 2,131,697 1,912,786 2,234,704 2,200,944 -1.51% 0107032 - OASIS FITNESS CENTER70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 83,413 66,120 86,754 89,588 3.27% 711003 - SALARIES PART TIME 67,905 104,087 131,630 156,878 19.18% 70 - REGULAR SALARIES Total 151,317 170,207 218,384 246,465 12.86% 71 - SPECIAL PAYS 712006 - BILINGUAL PAY 1,407 257 - - 71 - SPECIAL PAYS Total 1,407 257 - - 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 6,033 7,879 27,101 27,115 0.05% 722001 - PENSION EE NORMAL COST MISC 8,159 4,018 10,325 9,635 -6.68%723002 - PENSION ER NORMAL COST MISC 13,856 10,130 18,927 12,800 -32.37%723004 - RETIREMENT PART TIME/TEMP 783 2,247 2,326 4,550 95.63%724001 - PENSION EE CONTRIB MISC (12,602) (7,348) (20,671) (21,758) 5.26%725001 - PENSION UAL REQUIRED MISC 16,289 17,766 18,930 20,046 5.89% 725003 - PENSION UAL DISCRETIONARY MISC 10,513 9,243 5,128 3,819 -25.52% 727003 - CELL PHONE STIPEND 965 517 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 2 473 1,152 230 -80.00% 727012 - LIFE INSURANCE 128 98 315 336 6.67% 727013 - EMP ASSISTANCE PROGRAM 24 20 80 64 -20.00%727016 - MEDICARE FRINGES 2,257 2,546 3,584 3,588 0.11%727019 - SURVIVOR BENEFIT 188 67 - - 727020 - DEFERRED COMP CITY CONTRIB 74 33 360 432 20.00% 728003 - COMPENSATED ABSENCES 3,054 2,727 3,036 3,136 3.27% 72 - BENEFITS Total 49,723 50,416 71,553 64,953 -9.22% 81 - CONTRACT SERVICES 811036 - CONTRACT RSS INSTRUCTORS 96,606 75,664 103,918 195,418 88.05% 223 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES Total 96,606 75,664 103,918 195,418 88.05% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 432 534 1,000 1,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 3,624 7,412 3,575 3,575 0.00% 84 - SUPPLIES & MATERIALS Total 4,056 7,946 4,575 4,575 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 10,241 8,507 10,000 15,000 50.00%85 - MAINTENANCE & REPAIR Total 10,241 8,507 10,000 15,000 50.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 223 - - 861003 - TRAINING 268 465 1,500 - -100.00%86 - TRAVEL & TRAINING Total 268 688 1,500 - -100.00% 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 25,966 23,764 30,865 27,043 -12.38%881005 - IT ISF REPLACEMENT CHARGE 4,520 4,520 4,196 3,840 -8.48% 881007 - RSS EQUIPMENT ISF 24,287 24,287 24,287 32,314 33.05% 881010 - WORKERS' COMP ISF MISC 4,484 3,054 6,640 7,641 15.07% 881012 - GENERAL LIABILITY INSURANCE 3,001 2,515 3,549 4,019 13.25% 881014 - ANNUAL OPEB CHARGE 5,383 4,058 4,115 376 -90.87%88 - INTERNAL SVC CHARGE Total 67,641 62,198 73,652 75,232 2.14% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 2,740 1,990 2,100 2,100 0.00%911006 - FITNESS EQUIPMENT 643 297 729 729 0.00%90 - CAPITAL EXPENDITURES Total 3,382 2,286 2,829 2,829 0.00% 0107032 - OASIS FITNESS CENTER Total 384,642 378,169 486,412 604,472 24.27% 0107033 - OASIS TRANSPORTATION 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 391,804 358,686 425,800 428,889 0.73%711003 - SALARIES PART TIME 30,714 20,211 29,132 30,003 2.99%70 - REGULAR SALARIES Total 422,518 378,897 454,931 458,892 0.87% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 588 440 660 660 0.00% 712006 - BILINGUAL PAY 1,810 1,805 1,800 1,800 0.00% 71 - SPECIAL PAYS Total 2,398 2,244 2,460 2,460 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 101,642 103,069 121,954 122,018 0.05%722001 - PENSION EE NORMAL COST MISC 30,795 29,840 40,571 42,606 5.02% 723002 - PENSION ER NORMAL COST MISC 32,895 28,095 38,725 40,114 3.59% 723004 - RETIREMENT PART TIME/TEMP 996 758 1,020 - -100.00% 724001 - PENSION EE CONTRIB MISC (37,296) (38,675) (49,967) (56,516) 13.10% 725001 - PENSION UAL REQUIRED MISC 77,878 84,940 92,912 95,966 3.29% 725003 - PENSION UAL DISCRETIONARY MISC 50,263 44,191 25,169 18,284 -27.36%727003 - CELL PHONE STIPEND 965 963 960 960 0.00%727004 - RHS $2.50 CONTRIBUTION 6,438 5,907 5,952 7,955 33.65%727012 - LIFE INSURANCE 574 558 735 672 -8.57% 727013 - EMP ASSISTANCE PROGRAM 108 105 140 128 -8.57% 727016 - MEDICARE FRINGES 5,800 5,599 6,737 6,704 -0.49% 727019 - SURVIVOR BENEFIT 376 134 - - 727020 - DEFERRED COMP CITY CONTRIB 894 999 1,080 948 -12.22% 224 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE RECREATION WORKS SUMMARY BY ACCOUNT DETAIL 728003 - COMPENSATED ABSENCES 13,567 13,040 14,903 15,011 0.73%72 - BENEFITS Total 285,894 279,523 300,889 294,851 -2.01% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 2,096 329 - - 74 - OTHER PAYS Total 2,096 329 - - 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 405 589 2,200 2,200 0.00% 81 - CONTRACT SERVICES Total 405 589 2,200 2,200 0.00% 83 - UTILITIES831002 - UTILITIES TELEPHONE 7,778 8,795 8,050 8,050 0.00%83 - UTILITIES Total 7,778 8,795 8,050 8,050 0.00% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 255 1,458 1,000 1,000 0.00% 84 - SUPPLIES & MATERIALS Total 255 1,458 1,000 1,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 29,232 37,577 37,944 37,944 0.00% 85 - MAINTENANCE & REPAIR Total 29,232 37,577 37,944 37,944 0.00% 86 - TRAVEL & TRAINING 861003 - TRAINING 50 1,175 1,125 - -100.00% 86 - TRAVEL & TRAINING Total 50 1,175 1,125 - -100.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 37,681 31,000 39,923 34,589 -13.36% 881003 - VEHICLE REPLACE ISF 47,609 40,714 47,609 58,473 22.82% 881004 - IT ISF OPERATING CHARGE 37,447 34,248 44,567 36,410 -18.30% 881005 - IT ISF REPLACEMENT CHARGE 6,569 6,569 6,097 5,202 -14.68%881010 - WORKERS' COMP ISF MISC 8,312 4,273 12,386 14,991 21.03%881012 - GENERAL LIABILITY INSURANCE 16,502 14,731 17,906 20,968 17.10%881014 - ANNUAL OPEB CHARGE 20,353 19,400 20,197 1,799 -91.09% 881015 - OTHER INSURANCE ISF RATES 492 492 - - 88 - INTERNAL SVC CHARGE Total 174,966 151,427 188,685 172,431 -8.61% 0107033 - OASIS TRANSPORTATION Total 925,591 862,013 997,285 977,828 -1.95% 16470 - FiiN Rec Support81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 98,894 94,966 125,909 138,637 10.11% 81 - CONTRACT SERVICES Total 98,894 94,966 125,909 138,637 10.11% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 51,054 23,864 97,850 97,850 0.00% 84 - SUPPLIES & MATERIALS Total 51,054 23,864 97,850 97,850 0.00% 16470 - FiiN Rec Support Total 149,948 118,830 223,759 236,487 5.69% Grand Total 15,140,005 14,023,220 16,374,890 16,203,545 -1.05% 225 THIS PAGE IS INTENTIONALLY LEFT BLANK 226 U T I L I T I E S MISSION STATEMENT To provide highly responsive water, wastewater, drainage and streetlight utility and infrastructure operations and maintenance services for the residents, businesses and visitors of Newport Beach. OVERVIEW The Utilities Department manages, operates, repairs and maintains the water, wastewater (sewer collection), storm drain and tidal valve system, street and alley sweeping, streetlights, graffiti abatement and oil and gas operations for the City of Newport Beach. These essential services are accomplished through a strategic combination of dedicated in- house licensed staff and highly qualified contractors. The Department’s high-level focus is committed to providing a safe, reliable source of water for drinking, irrigation and fire protection, as well as wastewater services to convey wastewater from homes and business for treatment and disposal. The Department also provides technical support and works very closely with other City Departments. The Utilities Department's licensed operators are on-call 24-hours a day for any city-wide infrastructure needs and emergencies. The Utilities headquarters is located at 949 West 16th Street. 227 Summary of Notable Accomplishments During Fiscal Year 2024-25 •Secured land and a Laguna Beach partnership for development of a new water well in Fountain Valley •Implemented new software to identify private water leaks •Implemented a sewer lateral inspection program Budget Highlights •Reclassify Equipment Operator positions to Utilities Specialist series positions •Reclassify Department Assistant position to Assistant Management Analyst position •Increase sewer system video inspection program Departmental Goals/Objectives for Upcoming Fiscal Year 2025-26 •Design and enter into a Cooperative Agreement for the new water well project (groundwater) in Fountain Valley •Navigate new onerous “Making Conservation a Way of Life” State regulations •Expand private water leak detection and notifications to residents •Transition of oil field operations from our long-time operator to a new contract operator. •Implement new theft deterrent systems for street lighting wiring •Implement a new pipeline testing program Department Performance Measures Performance Measure Actual FY 23-24 Estimated FY 24-25 Projected FY 25-26 Target Percentage of groundwater pumped 1 78% 80% 80% 85% Percentage Water Fund cash reserves vs. goal 95% 66% 60% 100% Percentage of sewer mainlines cleaned annually 2 75% 75% 75% 75% Percentage Sewer Fund cash reserves vs. goal 37% 12% 9% 100% Percentage of streets swept on schedule 3 95% 95% 98% 100% Percentage/Number of graffiti incidents removed within 24-hours of notice 95% / 6,588 95% / 7,400 95% / 7,500 100% / 7,500 Percentage/Number of streetlights repaired within 48-hours of notice 95% / 510 95% / 350 95% / 350 100% / 350 1.Groundwater pumped is approximately 50% less expensive than imported Metropolitan Water District water. The new allowable groundwater pumping percentage is 85% raised from 77% in early 2023. The Utilities Department’s water division largest expense is the cost to pump or purchase water and maximizing pumping is one of the Department’s top priorities to keep the water rates as low as possible. 2.Sewer main line cleaning is the best way to prevent sewer spills and protect the water quality of Harbor and Beaches. The Utilities Department wastewater division’s primary focus is the regular (monthly, quarterly and annual) inspection and hydro-jetting of the sewer mainlines to remove grit, grease, roots and blockages. 3.Streep sweeping is the largest General Fund operation within the Utilities Department. Sweeping is another important way to reduce trash and pollutants from entering the Harbor and beaches. Delays to street sweeping most often are caused by weather delays. 228 CITY OF NEWPORT BEACH - PROPOSED BUDGET - FY 2025-26 UTILITIES PERSONNEL FY 24 FY 25 FY 26 Full-Time 53.50 53.50 54.50 Part-Time (FTE)3.50 3.50 2.50 Full-Time FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay ADMINISTRATIVE ASSISTANT 1.00 1.00 102,584 960 34,000 137,544 DEPARTMENT ASSISTANT 1.00 1.00 82,334 1,800 34,331 118,465 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 104,316 960 34,124 139,400 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 105,261 960 35,908 142,129 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 105,459 960 35,865 142,284 ELECTRICAL & INSTRUMENTATION SPECIALIST 1.00 1.00 92,087 960 32,524 125,571 EQUIPMENT OPERATOR II 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - EQUIPMENT OPERATOR II 1.00 0.00 - - - - IT TECHNICIAN, SENIOR 0.50 0.50 51,428 - 18,179 69,607 MAINTENANCE WORKER I 1.00 0.00 - - - - MANAGEMENT ANALYST 0.00 1.00 98,338 - 33,174 131,512 MANAGEMENT ANALYST, SENIOR 1.00 1.00 143,759 - 39,571 183,330 SUPERINTENDENT 1.00 1.00 175,376 - 43,165 218,542 UTILITIES CREW CHIEF 1.00 1.00 105,459 1,575 35,857 142,891 UTILITIES CREW CHIEF 1.00 1.00 105,459 1,825 35,901 143,185 UTILITIES CREW CHIEF 1.00 1.00 105,459 2,425 35,514 143,398 UTILITIES CREW CHIEF 1.00 1.00 105,226 1,940 36,118 143,285 UTILITIES CREW CHIEF 1.00 1.00 105,459 1,585 36,014 143,058 UTILITIES CREW CHIEF 1.00 1.00 94,716 1,475 34,266 130,457 UTILITIES CREW CHIEF 1.00 1.00 105,459 1,530 35,854 142,843 UTILITIES CREW CHIEF 1.00 1.00 90,460 1,475 33,684 125,618 UTILITIES DIRECTOR 1.00 1.00 285,156 5,760 60,414 351,330 UTILITIES SPECIALIST 1.00 1.00 74,353 1,220 30,981 106,554 UTILITIES SPECIALIST 1.00 1.00 65,354 870 30,000 96,224 UTILITIES SPECIALIST 1.00 1.00 78,459 705 31,081 110,244 UTILITIES SPECIALIST 1.00 1.00 74,939 1,405 31,056 107,400 UTILITIES SPECIALIST 1.00 1.00 74,875 1,460 31,054 107,389 UTILITIES SPECIALIST 1.00 1.00 59,277 220 29,338 88,835 UTILITIES SPECIALIST 1.00 1.00 78,459 1,405 31,431 111,294 UTILITIES SPECIALIST 1.00 1.00 86,867 330 34,003 121,200 UTILITIES SPECIALIST 1.00 1.00 61,473 220 29,271 90,964 UTILITIES SPECIALIST 1.00 1.00 60,116 - 29,111 89,227 UTILITIES SPECIALIST 1.00 1.00 87,369 110 33,688 121,167 UTILITIES SPECIALIST 1.00 1.00 66,630 815 29,831 97,276 UTILITIES SPECIALIST 1.00 1.00 87,079 275 31,997 119,352 UTILITIES SPECIALIST 1.00 1.00 71,510 1,640 30,685 103,835 UTILITIES SPECIALIST 0.00 1.00 87,624 540 34,687 122,852 UTILITIES SPECIALIST, SENIOR 1.00 1.00 93,427 1,530 34,601 129,558 UTILITIES SPECIALIST, SENIOR 1.00 1.00 88,624 1,615 33,938 124,177 UTILITIES SPECIALIST, SENIOR 1.00 1.00 93,899 1,640 34,919 130,458 UTILITIES SPECIALIST, SENIOR 1.00 1.00 79,997 1,530 31,579 113,106 UTILITIES SPECIALIST, SENIOR 1.00 1.00 93,899 350 34,777 129,026 UTILITIES SPECIALIST, SENIOR 1.00 1.00 93,899 1,055 34,849 129,803 UTILITIES SPECIALIST, SENIOR 1.00 1.00 95,766 1,475 34,442 131,683 UTILITIES SPECIALIST, SENIOR 0.00 1.00 94,158 - 32,730 126,888 UTILITIES SPECIALIST, SENIOR 0.00 1.00 94,158 1,290 35,089 130,537 UTILITIES SPECIALIST, SENIOR 0.00 1.00 94,158 760 34,581 129,499 UTILITIES SUPERVISOR 1.00 1.00 121,792 1,740 37,735 161,267 UTILITIES SUPERVISOR 1.00 1.00 121,146 1,760 35,970 158,876 UTILITIES SUPERVISOR 1.00 1.00 122,021 1,760 37,839 161,620 UTILITIES SUPERVISOR 1.00 1.00 122,021 2,680 38,242 162,944 UTILITIES SUPERVISOR 1.00 1.00 122,021 2,010 37,649 161,680 WATER OPERATIONS SUPERINTENDENT 1.00 1.00 182,368 960 44,313 227,640 WATER PRODUCTION OPERATOR 1.00 1.00 110,683 1,980 36,415 149,079 WATER PRODUCTION OPERATOR 1.00 1.00 109,676 2,180 34,780 146,636 WATER PRODUCTION OPERATOR 1.00 1.00 110,683 2,200 36,561 149,444 WATER PRODUCTION SUPERVISOR 1.00 1.00 128,135 2,350 38,661 169,145 WATER QUALITY COORDINATOR 1.00 1.00 122,021 2,035 37,988 162,045 Part-Time (FTE)FY 25 FY 26 Base Pay Specialty Pay Benefits Total Pay DEPARTMENT ASSISTANT 1.00 0.00 - - - - UTILITIES SPECIALIST 1.50 1.50 92,278 110 6,712 99,100 UTILITIES SPECIALIST 1.00 1.00 86,846 - 6,317 93,163 5,629,834 68,380 1,885,376 7,745,635 229 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 0109062 - STORM DRAINS/STREET SWEEPING 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 649,174 715,075 716,138 759,390 6.04%711003 - SALARIES PART TIME 624 - - - 70 - REGULAR SALARIES Total 649,798 715,075 716,138 759,390 6.04% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 2,683 2,826 2,845 2,625 -7.73%71 - SPECIAL PAYS Total 2,683 2,826 2,845 2,625 -7.73% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 152,572 158,723 169,380 169,470 0.05% 722001 - PENSION EE NORMAL COST MISC 74,527 79,126 72,076 73,022 1.31%723002 - PENSION ER NORMAL COST MISC 47,149 59,901 60,657 63,608 4.86% 723004 - RETIREMENT PART TIME/TEMP 22 - - - 724001 - PENSION EE CONTRIB MISC (87,466) (89,949) (83,640) (93,347) 11.61% 725001 - PENSION UAL REQUIRED MISC 149,210 136,804 156,265 169,918 8.74%725003 - PENSION UAL DISCRETIONARY MISC 77,628 88,294 42,331 32,374 -23.52% 727003 - CELL PHONE STIPEND 5,011 5,068 5,040 4,500 -10.71%727004 - RHS $2.50 CONTRIBUTION 14,095 15,066 12,744 10,301 -19.17%727012 - LIFE INSURANCE 935 1,018 840 788 -6.25% 727013 - EMP ASSISTANCE PROGRAM 175 191 160 150 -6.25%727016 - MEDICARE FRINGES 14,677 17,454 10,619 11,114 4.67% 727019 - SURVIVOR BENEFIT 268 501 - - 727020 - DEFERRED COMP CITY CONTRIB 1,630 1,912 1,500 1,560 4.00% 728003 - COMPENSATED ABSENCES 22,732 24,213 25,065 26,579 6.04%72 - BENEFITS Total 473,164 498,323 473,036 470,036 -0.63% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 339,404 480,450 191,380 348,438 82.07% 713008 - CALL BACK PAY 8,382 11,580 10,000 10,000 0.00%713009 - STAND BY PAY - 148 12,500 12,500 0.00% 74 - OTHER PAYS Total 347,785 492,178 213,880 370,938 73.43% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 405,533 550,915 187,000 - -100.00%811021 - CONTRACT SERVICES STRT SWPING 778,699 784,500 846,336 842,536 -0.45% 811022 - CONTRACT SERVICES ALLEY SWEEP 72,223 78,387 89,731 93,331 4.01%811024 - CONTRACT SERVICES STORM DRAINS 351,404 357,369 384,149 469,149 22.13%811027 - SERVICES CITY PRINT CONTRACT - - 33 33 0.00% 841060 - OTHER AGENCY FEES - - - 159,400 811064 - GRAFFITI ABATEMENT SERVICES - - - 231,300 81 - CONTRACT SERVICES Total 1,607,858 1,771,170 1,507,249 1,795,749 19.14% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 1,911 1,816 1,500 1,919 27.94%831004 - UTILITIES ELECTRICITY 1,799 1,953 5,305 5,305 0.00% 83 - UTILITIES Total 3,710 3,769 6,805 7,224 6.16% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 942 132 1,500 1,500 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 4,117 5,645 5,000 5,000 0.00% 841026 - STREET CLEANING EXPENSE - 1,349 2,000 2,000 0.00%841044 - TOOLS INSTRUMENTS ETC - 312 4,000 4,000 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 147,461 149,576 151,000 - -100.00%84 - SUPPLIES & MATERIALS Total 152,520 157,014 163,500 12,500 -92.35% UTILITIES SUMMARY BY ACCOUNT DETAIL 230 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 33,811 35,619 33,114 35,757 7.98% 851010 - MAINT & REPAIR EQUIPMENT 5,080 4,717 7,500 7,500 0.00%851013 - PRINTER MAINT/SUPPLIES - - 1,000 1,000 0.00% 851015 - MAINT E COAST HIGHWAY - 925 7,114 2,114 -70.28%851016 - MAINT & REPAIR BUILDING 265 492 - - 851037 - MAINT & REPAIR NOC 218,657 410,640 262,264 262,264 0.00%851039 - MAINT STORM DRAINS 126,103 134,142 128,000 128,000 0.00% 851044 - MAINT TRAFFIC CONTROL - - 2,000 2,000 0.00%851062 - UTILITIES FAC MAIN PROGM 2,684 13,132 9,159 13,525 47.67%85 - MAINTENANCE & REPAIR Total 386,600 599,666 450,151 452,160 0.45% 86 - TRAVEL & TRAINING 861003 - TRAINING 1,292 3,992 2,500 7,500 200.00%86 - TRAVEL & TRAINING Total 1,292 3,992 2,500 7,500 200.00% 87 - GENERAL EXPENSES 871004 - PUBLICATIONS & DUES NOC - - 201 201 0.00% 871006 - UNIFORM EXPENSE 4,547 4,708 4,031 4,910 21.80%87 - GENERAL EXPENSES Total 4,547 4,708 4,232 5,111 20.76% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 92,500 120,337 131,360 135,201 2.92% 881003 - VEHICLE REPLACE ISF 205,427 234,533 266,965 218,366 -18.20%881004 - IT ISF OPERATING CHARGE 57,771 64,436 71,983 69,203 -3.86%881005 - IT ISF REPLACEMENT CHARGE 10,398 10,398 10,219 10,010 -2.04% 881010 - WORKERS' COMP ISF MISC 41,220 32,454 30,594 32,208 5.28%881012 - GENERAL LIABILITY INSURANCE 245,870 234,687 248,399 300,409 20.94% 881013 - UNINSURED CLAIMS CHARGE 381 353 518 3,817 636.90%881014 - ANNUAL OPEB CHARGE 33,818 36,325 33,969 3,185 -90.62% 881015 - OTHER INSURANCE ISF RATES 2,260 2,260 - - 88 - INTERNAL SVC CHARGE Total 689,645 735,783 794,006 772,399 -2.72% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT - - 1,000 1,000 0.00% 90 - CAPITAL EXPENDITURES Total - - 1,000 1,000 0.00% 0109062 - STORM DRAINS/STREET SWEEPING Total 4,319,603 4,984,505 4,335,343 4,656,631 7.41% 0109063 - STREET LIGHT/ELECTRICAL 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 104,873 143,916 191,034 196,403 2.81%70 - REGULAR SALARIES Total 104,873 143,916 191,034 196,403 2.81% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY - - 275 - -100.00%71 - SPECIAL PAYS Total - - 275 - -100.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 31,273 29,202 45,168 45,192 0.05%722001 - PENSION EE NORMAL COST MISC 7,120 10,617 14,748 15,123 2.54% 723002 - PENSION ER NORMAL COST MISC 10,026 15,353 20,116 20,092 -0.12%724001 - PENSION EE CONTRIB MISC (12,951) (16,393) (21,969) (24,059) 9.52% 725001 - PENSION UAL REQUIRED MISC 36,120 33,117 41,685 43,946 5.43%725003 - PENSION UAL DISCRETIONARY MISC 18,792 21,374 11,292 8,373 -25.85% 231 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 727003 - CELL PHONE STIPEND 1,335 1,599 1,920 1,920 0.00% 727004 - RHS $2.50 CONTRIBUTION 57 120 1,144 - -100.00%727012 - LIFE INSURANCE 137 171 210 210 0.00% 727013 - EMP ASSISTANCE PROGRAM 26 32 40 40 0.00%727016 - MEDICARE FRINGES 1,597 2,309 2,798 2,876 2.78%727019 - SURVIVOR BENEFIT 33 125 - - 727020 - DEFERRED COMP CITY CONTRIB 11 130 600 300 -50.01%728003 - COMPENSATED ABSENCES 5,545 5,495 6,686 6,874 2.81% 72 - BENEFITS Total 99,119 103,250 124,437 120,887 -2.85% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 1,602 5,083 8,000 8,000 0.00%713008 - CALL BACK PAY 675 347 2,000 2,000 0.00% 713009 - STAND BY PAY 5,614 14,183 10,000 12,000 20.00%74 - OTHER PAYS Total 7,892 19,614 20,000 22,000 10.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 3,741 - 3,710 3,710 0.00% 811017 - SERVICES CONTRACT 187,751 251,401 204,200 208,700 2.20%811062 - UNDERGROUND SERVICE ALERT PRGM - 3,848 3,500 3,500 0.00% 841060 - OTHER AGENCY FEES 3,919 - - - 81 - CONTRACT SERVICES Total 195,411 255,249 211,410 215,910 2.13% 83 - UTILITIES 831004 - UTILITIES ELECTRICITY 745,884 760,903 825,232 825,232 0.00% 83 - UTILITIES Total 745,884 760,903 825,232 825,232 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 282 - - - 851001 - GENERATOR MAINT & REPAIR 10,623 9,769 11,881 12,381 4.21% 851016 - MAINT & REPAIR BUILDING - - 2,000 2,000 0.00%851037 - MAINT & REPAIR NOC 204,683 387,391 293,868 296,268 0.82%851062 - UTILITIES FAC MAIN PROGM 1,771 19,066 9,159 20,326 121.92%85 - MAINTENANCE & REPAIR Total 217,359 416,226 316,908 330,975 4.44% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 13,500 18,233 17,386 14,338 -17.53% 881003 - VEHICLE REPLACE ISF 19,143 24,482 24,359 21,828 -10.39%881004 - IT ISF OPERATING CHARGE 15,056 16,833 18,633 17,854 -4.18%881005 - IT ISF REPLACEMENT CHARGE 2,773 2,773 2,725 2,669 -2.04% 881010 - WORKERS' COMP ISF MISC 9,778 8,394 7,840 8,594 9.62%881012 - GENERAL LIABILITY INSURANCE 50,425 48,950 51,251 69,088 34.80% 881013 - UNINSURED CLAIMS CHARGE 82 77 109 912 737.43%881014 - ANNUAL OPEB CHARGE 8,250 9,135 9,061 824 -90.91% 881015 - OTHER INSURANCE ISF RATES 357 357 - - 88 - INTERNAL SVC CHARGE Total 119,363 129,234 131,364 136,106 3.61% 0109063 - STREET LIGHT/ELECTRICAL Total 1,489,901 1,828,392 1,820,661 1,847,513 1.47% 10090907 - OIL & GAS81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 199,219 122,352 154,850 157,350 1.61%841060 - OTHER AGENCY FEES 89,354 115,463 60,000 100,000 66.67% 81 - CONTRACT SERVICES Total 288,573 237,815 214,850 257,350 19.78% 232 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 83 - UTILITIES 831001 - TELECOMM DATALINES 570 608 750 750 0.00%831004 - UTILITIES ELECTRICITY 65,501 108,350 65,776 115,507 75.61% 831005 - UTILITIES WATER 14,216 14,944 16,000 16,163 1.02%83 - UTILITIES Total 80,286 123,902 82,526 132,420 60.46% 84 - SUPPLIES & MATERIALS 841015 - SPECIAL DEPT SUPPLIES NOC 1,448 1,773 2,500 2,500 0.00% 841018 - TREATMENT CHEMICALS 23,650 864 17,800 17,800 0.00%841046 - SPECIAL DEPT EXPENSE NOC 130,564 124,752 168,000 168,000 0.00%84 - SUPPLIES & MATERIALS Total 155,662 127,389 188,300 188,300 0.00% 85 - MAINTENANCE & REPAIR 851026 - LANDSCAPE MAINT 72,051 73,492 71,500 73,000 2.10%851037 - MAINT & REPAIR NOC 818,505 621,933 344,189 344,189 0.00%85 - MAINTENANCE & REPAIR Total 890,556 695,425 415,689 417,189 0.36% 88 - INTERNAL SVC CHARGE 881015 - OTHER INSURANCE ISF RATES 500 500 - - 88 - INTERNAL SVC CHARGE Total 500 500 - - 89 - RISK MANAGEMENT 891043 - PROPERTY INSURANCE 2,963 16,706 42,617 42,617 0.00%89 - RISK MANAGEMENT Total 2,963 16,706 42,617 42,617 0.00% 10090907 - OIL & GAS Total 1,418,540 1,201,737 943,982 1,037,876 9.95% 7019052 - WATER SYSTEM SERVICE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 2,958,142 3,232,987 3,498,962 3,575,067 2.18% 711003 - SALARIES PART TIME 26,909 65,458 104,115 92,278 -11.37%70 - REGULAR SALARIES Total 2,985,051 3,298,445 3,603,077 3,667,345 1.78% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 18,179 17,314 17,060 18,015 5.60% 712006 - BILINGUAL PAY 1,805 1,810 1,800 1,800 0.00%71 - SPECIAL PAYS Total 19,983 19,124 18,860 19,815 5.06% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 707,464 691,340 783,829 773,913 -1.27% 722001 - PENSION EE NORMAL COST MISC 290,063 314,628 334,092 338,233 1.24%723002 - PENSION ER NORMAL COST MISC 236,332 303,641 329,935 322,875 -2.14% 723004 - RETIREMENT PART TIME/TEMP 1,033 32 2,781 - -100.00%724001 - PENSION EE CONTRIB MISC (372,000) (389,850) (418,722) (451,677) 7.87%725001 - PENSION UAL REQUIRED MISC 694,375 646,184 757,196 799,943 5.65% 725003 - PENSION UAL DISCRETIONARY MISC 227,253 275,444 205,119 152,410 -25.70%727001 - CAR ALLOWANCE 4,813 4,827 4,800 4,800 0.00% 727003 - CELL PHONE STIPEND 21,670 22,195 20,820 21,780 4.61%727004 - RHS $2.50 CONTRIBUTION 46,390 45,720 38,560 39,368 2.10% 727012 - LIFE INSURANCE 3,272 3,315 3,828 3,701 -3.31%727013 - EMP ASSISTANCE PROGRAM 616 624 729 705 -3.31%727016 - MEDICARE FRINGES 53,133 56,275 53,130 53,849 1.35% 727017 - PARS DC 401A 4,801 5,207 5,340 5,703 6.80%727019 - SURVIVOR BENEFIT 970 2,130 - - 727020 - DEFERRED COMP CITY CONTRIB 6,647 7,153 1,800 7,740 330.00%728003 - COMPENSATED ABSENCES 106,601 113,477 122,825 125,127 1.87% 233 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 72 - BENEFITS Total 2,033,434 2,102,344 2,246,063 2,198,470 -2.12% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 203,903 176,609 125,000 187,355 49.88% 713008 - CALL BACK PAY 87,584 109,674 51,500 97,125 88.59%713009 - STAND BY PAY 128,853 110,075 107,475 117,642 9.46% 74 - OTHER PAYS Total 420,341 396,358 283,975 402,122 41.60% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - - 4,000 4,000 0.00%811008 - SERVICES PROFESSIONAL 75,895 111,952 224,826 225,326 0.22% 811045 - WATER CONSERVATION SUPPORT 82,793 - 218,247 218,247 0.00%811049 - METER READING SERVICES 135,567 - 100,000 100,000 0.00% 811057 - SCADA PROGRAMMING 130,864 145,766 151,999 151,999 0.00%811058 - HAZARDOUS MATERIALS REMOVAL 14,214 - 20,440 20,440 0.00%811062 - UNDERGROUND SERVICE ALERT PRGM 5,149 5,105 15,000 15,000 0.00% 841060 - OTHER AGENCY FEES 261,817 285,438 247,054 255,804 3.54%81 - CONTRACT SERVICES Total 706,299 548,261 981,566 990,816 0.94% 83 - UTILITIES 831001 - TELECOMM DATALINES 13,235 16,440 15,100 15,950 5.63% 831002 - UTILITIES TELEPHONE 50,002 42,900 42,000 45,513 8.36%831003 - UTILITIES NATURAL GAS 6,204 2,293 3,626 3,626 0.00% 831004 - UTILITIES ELECTRICITY 2,070,495 2,114,951 1,993,241 2,243,752 12.57%831005 - UTILITIES WATER 17,630 17,552 20,000 20,000 0.00% 83 - UTILITIES Total 2,157,567 2,194,136 2,073,967 2,328,841 12.29% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 3,511 3,962 5,500 5,500 0.00%841015 - SPECIAL DEPT SUPPLIES NOC 43,127 43,372 75,000 75,000 0.00% 841018 - TREATMENT CHEMICALS 267,218 220,944 320,000 320,000 0.00%841044 - TOOLS INSTRUMENTS ETC 21,322 19,947 22,500 22,500 0.00%841046 - SPECIAL DEPT EXPENSE NOC 23 - - - 841057 - IMPORTED WATER EXP 3,236,479 4,036,815 5,275,000 5,275,000 0.00%841058 - GROUNDWATER EXP 7,516,358 7,929,196 9,027,000 9,342,945 3.50% 841059 - RECLAIMED WATER EXP OCWD 424,955 396,682 480,726 480,726 0.00%841063 - WATER CNSRV ACTIVITIES 156,923 136,043 202,371 202,371 0.00% 841073 - YARD & PROJECT MATERIALS 36,677 37,556 56,133 56,933 1.43%841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 16,745 16,745 0.00% 84 - SUPPLIES & MATERIALS Total 11,706,592 12,824,516 15,480,975 15,797,720 2.05% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 1,620 16 9,000 9,000 0.00%851001 - GENERATOR MAINT & REPAIR 8,243 20,137 14,722 15,422 4.75% 851002 - VALVE MAINT PROGRAM 79,460 82,487 98,000 98,000 0.00%851003 - AIR VAC MAINT PROGRAM 1,351 13,024 20,000 20,000 0.00%851007 - AUTOMOTIVE FUEL/WASH 121,377 113,697 115,724 119,196 3.00% 851010 - MAINT & REPAIR EQUIPMENT 8,295 3,950 10,000 10,000 0.00%851013 - PRINTER MAINT/SUPPLIES 2,334 5,859 5,000 5,000 0.00% 851016 - MAINT & REPAIR BUILDING 17,065 26,454 45,501 45,501 0.00%851026 - LANDSCAPE MAINT 135,069 146,840 136,500 151,200 10.77% 851033 - WELLS & PUMP STA MAINT 92,537 91,958 94,835 95,610 0.82%851034 - REGULATING STA MAINT 62,580 63,839 59,000 59,000 0.00% 851037 - MAINT & REPAIR NOC 385,122 785,590 344,919 345,194 0.08%851048 - BACKFLOW MAINT & REPAIR 6,325 12,056 26,750 26,750 0.00%851049 - MAINT SCADA 53,634 44,669 51,512 51,787 0.53% 234 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 851055 - WATER METER REPL PROGRAM 113,022 95,629 112,942 112,942 0.00% 851056 - FIRE HYDRANT REPL PROGRAM 102,168 32,543 70,000 70,000 0.00%851057 - CATHODIC PROTECTION PRGM - - 23,000 23,000 0.00% 851058 - METER & VALVE CVR PRGM 186,683 118,824 125,000 125,000 0.00%851060 - WATER QLTY MONTOR PRGM 49,877 60,640 75,000 75,000 0.00%851062 - UTILITIES FAC MAIN PROGM 116,593 100,431 196,698 196,698 0.00% 851063 - WATER TREATMENT PROGRAM 38,754 50,630 73,000 73,000 0.00%851064 - COMMERCIAL METER REPL PRG 15,067 57,767 70,000 70,000 0.00% 851067 - RECYCLE PUMP STATION MAINT 3,580 5,354 12,360 12,360 0.00%851072 - SEWER FEES: FIXED + USE 880 973 3,789 3,789 0.00% 851073 - PUMP & MOTOR REPAIR 74,218 40,000 71,275 74,750 4.88%85 - MAINTENANCE & REPAIR Total 1,675,854 1,973,367 1,864,527 1,888,199 1.27% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 931 2,599 4,000 4,000 0.00% 861003 - TRAINING 21,378 26,224 30,000 30,000 0.00%86 - TRAVEL & TRAINING Total 22,309 28,824 34,000 34,000 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 2,180 2,631 3,500 3,500 0.00% 871002 - ADVERT & PUB RELATIONS 10,665 273 10,000 10,000 0.00%871003 - POSTAGE/FREIGHT/EXPRESS NOC 71,620 91,859 132,797 132,797 0.00%871004 - PUBLICATIONS & DUES NOC 158 - 5,000 5,000 0.00% 871006 - UNIFORM EXPENSE 19,469 20,877 18,000 21,402 18.90%871017 - SOFTWARE LICENSE RENEWAL 21,826 29,600 52,000 52,000 0.00% 871022 - SERVICE CHARGE ADMINISTRATIVE 1,788,252 1,932,200 2,034,751 2,137,244 5.04%871051 - CREDIT CARD FEES - - 500,000 500,000 0.00% 87 - GENERAL EXPENSES Total 1,914,171 2,077,440 2,756,048 2,861,943 3.84% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 275,500 322,721 340,634 315,370 -7.42%881003 - VEHICLE REPLACE ISF 375,862 537,160 534,476 517,838 -3.11% 881004 - IT ISF OPERATING CHARGE 260,117 292,089 322,403 304,163 -5.66%881005 - IT ISF REPLACEMENT CHARGE 49,883 49,883 48,710 47,048 -3.41% 881010 - WORKERS' COMP ISF MISC 174,133 143,087 130,447 139,616 7.03%881012 - GENERAL LIABILITY INSURANCE 981,524 929,797 960,543 3,220,714 235.30%881013 - UNINSURED CLAIMS CHARGE 1,586 1,471 2,153 16,702 675.92% 881014 - ANNUAL OPEB CHARGE 157,785 171,133 164,598 14,993 -90.89%881015 - OTHER INSURANCE ISF RATES 111,778 136,549 138,059 158,243 14.62% 88 - INTERNAL SVC CHARGE Total 2,388,169 2,583,891 2,642,022 4,734,687 79.21% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 1,202 1,029 5,000 5,000 0.00%911016 - ROLLING EQUIPMENT - 42,888 - - 911024 - EQUIPMENT N.O.C.16,550 45,381 44,154 44,154 0.00%911039 - OFFICE FURNITURE/FIXTURES 7,698 - 5,000 5,000 0.00% 90 - CAPITAL EXPENDITURES Total 25,450 89,299 54,154 54,154 0.00% 7019052 - WATER SYSTEM SERVICE Total 26,055,220 28,136,004 32,039,234 34,978,111 9.17% 7119061 - WASTEWATER OPERATIONS 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 897,190 991,902 1,036,911 1,041,871 0.48%711003 - SALARIES PART TIME 75,973 47,090 62,529 86,846 38.89% 70 - REGULAR SALARIES Total 973,163 1,038,992 1,099,440 1,128,717 2.66% 235 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 6,731 7,143 7,290 7,475 2.54%71 - SPECIAL PAYS Total 6,731 7,143 7,290 7,475 2.54% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 229,081 230,219 244,600 242,907 -0.69%722001 - PENSION EE NORMAL COST MISC 73,105 85,535 102,783 104,850 2.01%723002 - PENSION ER NORMAL COST MISC 69,791 93,693 99,907 98,869 -1.04% 723004 - RETIREMENT PART TIME/TEMP 1,974 - 5,117 - -100.00%724001 - PENSION EE CONTRIB MISC (93,941) (104,877) (127,775) (139,184) 8.93% 725001 - PENSION UAL REQUIRED MISC 215,892 200,909 225,148 233,125 3.54%725003 - PENSION UAL DISCRETIONARY MISC 70,657 85,640 60,991 44,416 -27.18% 727003 - CELL PHONE STIPEND 6,125 7,680 7,500 7,500 0.00%727004 - RHS $2.50 CONTRIBUTION 11,484 10,692 11,288 9,575 -15.18% 727012 - LIFE INSURANCE 1,119 1,110 1,373 1,234 -10.17%727013 - EMP ASSISTANCE PROGRAM 210 208 262 235 -10.17%727015 - UNEMPLOYMENT EXPENSE 1,958 (39) - - 727016 - MEDICARE FRINGES 16,212 17,363 16,213 16,584 2.29%727019 - SURVIVOR BENEFIT 301 689 - - 727020 - DEFERRED COMP CITY CONTRIB 2,177 2,214 2,400 2,400 0.00%728003 - COMPENSATED ABSENCES 31,107 34,136 36,356 36,465 0.30% 72 - BENEFITS Total 637,251 665,173 686,164 658,977 -3.96% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 59,327 48,725 70,691 70,691 0.00%713008 - CALL BACK PAY 37,484 27,017 35,000 35,000 0.00% 713009 - STAND BY PAY 22,510 34,331 53,750 53,750 0.00%74 - OTHER PAYS Total 119,321 110,073 159,441 159,441 0.00% 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL - - 1,000 1,000 0.00% 811008 - SERVICES PROFESSIONAL 57,955 35,202 68,240 68,240 0.00%811057 - SCADA PROGRAMMING 55,906 44,235 52,000 52,000 0.00% 811062 - UNDERGROUND SERVICE ALERT PRGM - 5,141 5,000 5,000 0.00%841060 - OTHER AGENCY FEES 28,087 47,267 54,800 56,050 2.28%81 - CONTRACT SERVICES Total 141,948 131,845 181,040 182,290 0.69% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 3,818 4,624 8,700 7,830 -10.00%831003 - UTILITIES NATURAL GAS 977 667 1,020 1,020 0.00%831004 - UTILITIES ELECTRICITY 76,278 87,240 65,961 93,002 41.00% 831005 - UTILITIES WATER 3,336 4,987 6,000 6,000 0.00%83 - UTILITIES Total 84,409 97,517 81,681 107,852 32.04% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 39 115 350 350 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 6,013 12,364 15,000 15,000 0.00%841043 - CONCRETE MATERIALS - - 2,000 2,000 0.00% 841044 - TOOLS INSTRUMENTS ETC - 668 2,500 2,500 0.00%841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 2,955 2,955 0.00% 84 - SUPPLIES & MATERIALS Total 6,052 13,146 22,805 22,805 0.00% 85 - MAINTENANCE & REPAIR 841014 - SUPPLIES JANITORIAL NOC 620 - - - 851001 - GENERATOR MAINT & REPAIR 34,006 20,151 31,050 32,850 5.80% 851007 - AUTOMOTIVE FUEL/WASH 72,489 69,134 55,019 70,811 28.70% 236 2023 ACTUAL 2024 ACTUAL 2025 ORIGINAL BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE UTILITIES SUMMARY BY ACCOUNT DETAIL 851010 - MAINT & REPAIR EQUIPMENT 4,040 3,154 5,000 5,000 0.00% 851016 - MAINT & REPAIR BUILDING 344 628 4,665 4,665 0.00%851032 - WASTEWATER ROOT CUTTING 10,232 15,240 16,601 16,601 0.00% 851033 - WELLS & PUMP STA MAINT - - 31 31 0.00%851035 - CCTV MAINTENANCE PROGRAM 67,275 203,143 110,297 276,672 150.84%851036 - GREASE CNTRL DEV/INSPEC 61,109 60,641 81,044 81,044 0.00% 851037 - MAINT & REPAIR NOC 73,631 231,346 213,007 215,007 0.94%851049 - MAINT SCADA 25,746 22,557 25,252 25,252 0.00% 851050 - SEWER MANHOLE LINING PRGM 87,630 86,567 88,600 90,400 2.03%851051 - PUMP STATION MAINTENANCE 1,698 19,882 13,000 13,000 0.00% 851052 - ALLEY LATERAL REPL PRGM.38,593 45,792 48,500 50,500 4.12%851053 - SEWER MANHOLE MAINT PRGM 29,387 19,081 37,901 38,226 0.86% 851054 - TREE ROOT FOAMING 105,738 90,835 122,300 122,300 0.00%851062 - UTILITIES FAC MAIN PROGM 27,990 46,246 24,631 30,336 23.16%851066 - SEWER USE FEE/PROP TAX 20,079 20,716 22,000 22,247 1.12% 851072 - SEWER FEES: FIXED + USE 205 227 225 275 22.22%85 - MAINTENANCE & REPAIR Total 660,812 955,339 899,123 1,095,217 21.81% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - - 1,000 1,000 0.00% 861003 - TRAINING 4,515 10,416 9,260 9,260 0.00%86 - TRAVEL & TRAINING Total 4,515 10,416 10,260 10,260 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 7,064 8,191 5,500 5,500 0.00% 871003 - POSTAGE/FREIGHT/EXPRESS NOC - - 8,985 8,985 0.00%871004 - PUBLICATIONS & DUES NOC - - 1,000 1,000 0.00% 871006 - UNIFORM EXPENSE 9,197 9,828 5,039 10,092 100.28%871017 - SOFTWARE LICENSE RENEWAL 15,575 23,473 29,249 29,249 0.00% 871022 - SERVICE CHARGE ADMINISTRATIVE 508,329 517,528 611,359 652,493 6.73%87 - GENERAL EXPENSES Total 540,165 559,019 661,132 707,319 6.99% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 137,375 159,233 165,971 301,312 81.55% 881003 - VEHICLE REPLACE ISF 489,318 488,552 454,516 524,875 15.48%881004 - IT ISF OPERATING CHARGE 86,959 97,595 106,389 106,114 -0.26%881005 - IT ISF REPLACEMENT CHARGE 16,595 16,595 16,010 16,350 2.12% 881010 - WORKERS' COMP ISF MISC 57,896 48,343 44,679 46,718 4.56%881012 - GENERAL LIABILITY INSURANCE 332,773 322,786 356,631 421,975 18.32% 881013 - UNINSURED CLAIMS CHARGE 498 471 739 5,301 617.63%881014 - ANNUAL OPEB CHARGE 46,279 51,212 48,942 4,369 -91.07% 881015 - OTHER INSURANCE ISF RATES 192,298 231,178 285,884 327,680 14.62%88 - INTERNAL SVC CHARGE Total 1,359,991 1,415,966 1,479,760 1,754,695 18.58% 90 - CAPITAL EXPENDITURES 911001 - OFFICE EQUIPMENT 1,389 - 2,000 2,000 0.00% 911004 - COMPUTER EQUIPMENT 2,304 - 5,000 5,000 0.00%911023 - SHOP EQUIPMENT 161 134 1,000 1,000 0.00% 911024 - EQUIPMENT N.O.C.2,402 15,352 25,000 25,000 0.00%90 - CAPITAL EXPENDITURES Total 6,255 15,486 33,000 33,000 0.00% 7119061 - WASTEWATER OPERATIONS Total 4,540,614 5,020,115 5,321,136 5,868,049 10.28% Grand Total 37,823,878 41,170,753 44,460,356 48,388,179 8.83% 237 THIS PAGE IS INTENTIONALLY LEFT BLANK 238 I N T E R N A L S E R V I C E S & O T H E R A C T I V I T I E S OVERVIEW The City provides for the financing of certain operations using Internal Service Funds (ISF). An Internal Service Fund is a fund used in governmental accounting to allocate centralized expenditures and services to departments on a cost reimbursement basis. All costs incurred for actual expenditures or services rendered in the Internal Service Fund are charged to each department at a predetermined rate based on their share of these expenditures. Funds are budgeted in, and collected from, each department at the predetermined rate by the Internal Service Fund during the year. The City's established Internal Service Funds include: Internal Service Fund Name Description Insurance Reserve Fund Used to account for the City’s self-insured general liability, uninsured claims, and workers’ compensation programs. Equipment Maintenance & Replacement Fund Used to account for the cost of maintaining and replacing the City’s rolling stock fleet, parking equipment/infrastructure, Police equipment and Recreation and Fire medical equipment. Compensated Absences Fund Used to account for the City’s accumulated liability for compensated absences. Retiree Medical Insurance Fund Used to account for the cost of providing post-employment health care benefit. Community Development Block Grant Fund Funding utilized for the financing of the Balboa Village Improvement Program The category listed as “Other Activities” this fiscal year includes Non Departmental, Debt Service Estimates, the Environmental Liability Fund, and the Ackerman Fund appropriations for a city scholarship and library equipment. 239 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE 12001 - CDBG FUND CIP 98 - CIP 980000 - CIP EXPENDITURES FOR GL 24,974 - - - 98 - CIP Total 24,974 - - - 12001 - CDBG FUND CIP Total 24,974 - - - 12050502 - CDBG 82 - GRANT OPERATING 821004 - GRANT EXPENSES 157,510 532,127 48,495 48,495 0.00%82 - GRANT OPERATING Total 157,510 532,127 48,495 48,495 0.00% 87 - GENERAL EXPENSES 871034 - ADMINISTRATIVE 71,995 62,855 65,195 65,195 0.00%871035 - FAIR HOUSING 12,000 12,000 12,000 12,000 0.00% 871036 - SOCIAL SERVICE PROVIDERS 58,364 60,765 57,896 57,896 0.00% 87 - GENERAL EXPENSES Total 142,359 135,620 135,091 135,091 0.00% 12050502 - CDBG Total 299,869 667,747 183,586 183,586 0.00% 16003 - ENVIRONMENTAL LIAB NON OP70 - REGULAR SALARIES711001 - SALARIES MISCELLANEOUS 347 - - 65,430 711003 - SALARIES PART TIME 63,396 47,502 72,401 - -100.00% 70 - REGULAR SALARIES Total 63,743 47,502 72,401 65,430 -9.63% 71 - SPECIAL PAYS712003 - NIGHT DIFFERENTIAL MISC 7 - - 683 712004 - CERTIFICATION PAY - - - 900 71 - SPECIAL PAYS Total 7 - - 1,583 72 - BENEFITS721001 - CAFETERIA ALLOWANCE FT 72 - 22,584 22,596 0.05% 722001 - PENSION EE NORMAL COST MISC 7,026 4,612 5,589 5,107 -8.62% 723002 - PENSION ER NORMAL COST MISC 6,719 4,458 7,624 6,786 -11.00% 724001 - PENSION EE CONTRIB MISC (10,813) (8,336) (8,326) (8,125) -2.41% 725001 - PENSION UAL REQUIRED MISC 12,942 13,907 - 14,640 725003 - PENSION UAL DISCRETIONARY MISC 5,517 4,551 - 2,789 727003 - CELL PHONE STIPEND - - 960 960 0.00% 727012 - LIFE INSURANCE 1 - - 105 727013 - EMP ASSISTANCE PROGRAM 0 - - 20 727016 - MEDICARE FRINGES 906 673 1,050 946 -9.93%727019 - SURVIVOR BENEFIT 63 33 - - 728003 - COMPENSATED ABSENCES - - - 2,290 72 - BENEFITS Total 22,433 19,899 29,481 48,114 63.20% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 89,879 112,425 115,000 116,643 1.43% 81 - CONTRACT SERVICES Total 89,879 112,425 115,000 116,643 1.43% 83 - UTILITIES 831004 - UTILITIES ELECTRICITY 3,911 2,900 5,253 5,253 0.00% 83 - UTILITIES Total 3,911 2,900 5,253 5,253 0.00% 85 - MAINTENANCE & REPAIR 851010 - MAINT & REPAIR EQUIPMENT 53,705 31,805 76,643 75,000 -2.14%85 - MAINTENANCE & REPAIR Total 53,705 31,805 76,643 75,000 -2.14% INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 240 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 88 - INTERNAL SVC CHARGE 881004 - IT ISF OPERATING CHARGE 7,284 6,665 6,428 7,392 15.00% 881005 - IT ISF REPLACEMENT CHARGE 1,198 1,198 950 942 -0.85% 881010 - WORKERS' COMP ISF MISC 1,883 2,269 966 1,067 10.54%881012 - GENERAL LIABILITY INSURANCE 12,298 9,542 953 1,833 92.37%881013 - UNINSURED CLAIMS CHARGE 22 - - - 881014 - ANNUAL OPEB CHARGE - - - 274 88 - INTERNAL SVC CHARGE Total 22,685 19,674 9,296 11,509 23.79% 89 - RISK MANAGEMENT 891014 - EXCESS INSURANCE - - 61,887 61,887 0.00% 891043 - PROPERTY INSURANCE 165,272 146,619 100,000 100,000 0.00%89 - RISK MANAGEMENT Total 165,272 146,619 161,887 161,887 0.00% 16003 - ENVIRONMENTAL LIAB NON OP Total 421,634 380,823 469,961 485,418 3.29% 74804 - OTHER INSURANCE FUND 89 - RISK MANAGEMENT 891039 - BROKER FEES 19,744 36,418 76,666 76,666 0.00% 891040 - CRIME INSURANCE 30,490 9,044 27,500 27,500 0.00% 891041 - SPECIAL EVENT LIABILITY - - 4,000 4,000 0.00% 891043 - PROPERTY INSURANCE 2,066,531 1,910,762 2,950,000 2,950,000 0.00%891044 - OIL WELL BLANKET BOND - 279 - - 891045 - GENERAL LIAB. WATERCRAFT 60,796 56,157 74,000 74,000 0.00%891046 - FIDUCIARY LIABILITY 34,810 41,076 43,600 43,600 0.00%89 - RISK MANAGEMENT Total 2,212,372 2,053,736 3,175,766 3,175,766 0.00% 74804 - OTHER INSURANCE FUND Total 2,212,372 2,053,736 3,175,766 3,175,766 0.00% 74904 - UNINS CLAIMS NON OP89 - RISK MANAGEMENT 891012 - SETTLEMENTS - 46,008 1,000,000 1,000,000 0.00% 891018 - LITIGATION EXPENSE 55 6,080 - - 891020 - OUTSIDE COUNSEL ADVISORY 77,459 141,671 125,000 125,000 0.00% 891025 - OTHER BODILY INJURY 120,000 120,000 120,000 120,000 0.00% 891039 - BROKER FEES 1,703 - - - 891049 - ACCRUED UNINSURED CLAIMS EXP (53,407) (53,946) - - 891050 - OUTSIDE CNSL CIT NON TORT LIT 569,454 208,540 360,000 700,000 94.44% 891051 - OUTSIDE CNSL 3RD PARTY NONTORT 158,049 3,035 360,000 - -100.00% 891052 - PROSECUTORIAL SERVICES - - - 150,000 89 - RISK MANAGEMENT Total 873,313 471,388 1,965,000 2,095,000 6.62% 74904 - UNINS CLAIMS NON OP Total 873,313 471,388 1,965,000 2,095,000 6.62% 75000750 - WORKERS COMPENSATION DIV 84 - SUPPLIES & MATERIALS 841061 - OTHER MISC EXPENSE 130,789 154,647 120,000 120,000 0.00% 84 - SUPPLIES & MATERIALS Total 130,789 154,647 120,000 120,000 0.00% 89 - RISK MANAGEMENT 891002 - ACCRUED WORKERS COMP EXP 7,054,410 641,565 - - 891004 - CLAIMS ADMINISTRATION 356,293 345,916 315,505 411,643 30.47% 891005 - PPD (PERM DISAB BENEFITS)1,003,210 864,657 450,000 450,000 0.00% 891006 - TTD (TEMP DISAB BENEFITS)28,346 39,302 75,000 75,000 0.00% 891009 - MEDICAL 1,603,329 1,415,483 1,487,750 1,487,750 0.00% 891011 - LEGAL FEES DEFENDANT 159,895 190,114 194,000 194,000 0.00% 891013 - MEDICAL AUDITS 91,654 101,887 75,000 75,000 0.00% 241 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 891014 - EXCESS INSURANCE 997,624 720,620 931,893 931,893 0.00% 891015 - SELF INSURANCE FEES 158,336 127,582 175,000 175,000 0.00% 891035 - OTHER SERVICES-SAFETY 600 550 30,000 30,000 0.00% 891036 - OTHER SERVICES DRUG TEST 4,011 5,434 15,000 15,000 0.00% 891037 - OTHER SERVICES ADA COMPLI - 1,645 10,000 10,000 0.00% 891039 - BROKER FEES - 5,551 22,807 22,807 0.00% 89 - RISK MANAGEMENT Total 11,457,708 4,460,306 3,781,955 3,878,093 2.54% 75000750 - WORKERS COMPENSATION DIV Total 11,588,497 4,614,953 3,901,955 3,998,093 2.46% 75000751 - WORKERS COMP DISABILITY 89 - RISK MANAGEMENT 891047 - DISABILITY EXP - - 500,000 500,000 0.00% 89 - RISK MANAGEMENT Total - - 500,000 500,000 0.00% 75000751 - WORKERS COMP DISABILITY Total - - 500,000 500,000 0.00% 75004 - WORK COMP NON OP 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE - 288,089 217,348 217,348 0.00% 87 - GENERAL EXPENSES Total - 288,089 217,348 217,348 0.00% 75004 - WORK COMP NON OP Total - 288,089 217,348 217,348 0.00% 75104 - GEN LIABILITY NON OP 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE 267,770 268,808 267,770 267,770 0.00% 87 - GENERAL EXPENSES Total 267,770 268,808 267,770 267,770 0.00% 75104 - GEN LIABILITY NON OP Total 267,770 268,808 267,770 267,770 0.00% 7517510 - GENERAL LIABILTY INSURANCE DIV 89 - RISK MANAGEMENT 891003 - ACCRUED GENERAL LIAB EXP 2,205,664 47,127 - - 891004 - CLAIMS ADMINISTRATION 119,107 115,638 125,000 130,065 4.05% 891012 - SETTLEMENTS 14,100,000 - - - 891017 - ATTORNEYS FEES 1,355,588 639,883 1,750,000 1,750,000 0.00% 891018 - LITIGATION EXPENSE 32,401 48,282 500,000 500,000 0.00% 891023 - AUTO BODILY INJURY 225,000 101,600 100,000 100,000 0.00% 891024 - AUTO PROPERTY DAMAGE 81,662 47,527 75,000 75,000 0.00% 891025 - OTHER BODILY INJURY 4,866 165,000 1,130,000 1,130,000 0.00% 891026 - OTHER PROPERTY DAMAGE 2,333,738 (472,814) 250,000 250,000 0.00% 891028 - LIABILITY PERSONAL INJURY - 112,150 350,000 350,000 0.00% 891042 - GENERAL LIABILITY EXCESS 1,954,806 2,019,859 2,263,631 2,263,631 0.00% 89 - RISK MANAGEMENT Total 22,412,831 2,824,253 6,543,631 6,548,696 0.08% 7517510 - GENERAL LIABILTY INSURANCE DIV Total 22,412,831 2,824,253 6,543,631 6,548,696 0.08% 75204 - EQUIPMENT FUND NON OP 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 2,359,885 2,425,890 - - 911042 - CAP AQUISTN EXP REVERSAL (2,186,752) (3,208,191) - - 90 - CAPITAL EXPENDITURES Total 173,133 (782,300) - - 75204 - EQUIPMENT FUND NON OP Total 173,133 (782,300) - - 242 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 7529031 - EQUIPMENT MAINTENANCE 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 698,153 615,826 821,294 823,000 0.21% 711003 - SALARIES PART TIME - 15,189 - - 70 - REGULAR SALARIES Total 698,153 631,015 821,294 823,000 0.21% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 5,764 5,141 5,750 5,750 0.00% 71 - SPECIAL PAYS Total 5,764 5,141 5,750 5,750 0.00% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 148,158 141,094 191,964 192,066 0.05% 722001 - PENSION EE NORMAL COST MISC 80,231 74,879 81,226 80,481 -0.92% 723002 - PENSION ER NORMAL COST MISC 61,207 46,867 71,608 68,114 -4.88% 724001 - PENSION EE CONTRIB MISC (91,433) (87,185) (96,306) (101,522) 5.42% 725001 - PENSION UAL REQUIRED MISC 133,001 142,920 179,210 184,151 2.76% 725003 - PENSION UAL DISCRETIONARY MISC 56,693 46,774 48,547 35,086 -27.73% 727003 - CELL PHONE STIPEND 1,258 1,444 960 960 0.00% 727004 - RHS $2.50 CONTRIBUTION 9,507 9,181 9,296 8,590 -7.59% 727012 - LIFE INSURANCE 799 745 945 893 -5.56% 727013 - EMP ASSISTANCE PROGRAM 152 141 180 170 -5.56% 727016 - MEDICARE FRINGES 11,828 10,740 12,157 12,031 -1.04% 727019 - SURVIVOR BENEFIT 439 268 - - 727020 - DEFERRED COMP CITY CONTRIB 2,055 1,744 1,800 2,400 33.33% 728003 - COMPENSATED ABSENCES 27,602 21,002 28,745 28,805 0.21% 729015 - CONTRA PENSION EXP (GASB 68)35,627 (80,165) - - 729016 - CONTRA OPEB EXP (GASB 75)(88,211) (51,715) - - 72 - BENEFITS Total 388,912 278,735 530,332 512,224 -3.41% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 68,343 62,893 59,168 64,618 9.21% 713008 - CALL BACK PAY 1,069 2,103 2,500 2,500 0.00% 713009 - STAND BY PAY 4,404 7,000 14,940 14,940 0.00% 74 - OTHER PAYS Total 73,816 71,996 76,608 82,058 7.11% 81 - CONTRACT SERVICES 811017 - SERVICES CONTRACT 23,931 45,279 30,000 30,000 0.00% 811058 - HAZARDOUS MATERIALS REMOVAL - - - 3,500 841060 - OTHER AGENCY FEES 8,164 8,980 10,000 10,000 0.00% 81 - CONTRACT SERVICES Total 32,095 54,259 40,000 43,500 8.75% 83 - UTILITIES 831002 - UTILITIES TELEPHONE 4,144 4,002 4,000 4,396 9.91% 831003 - UTILITIES NATURAL GAS 3,545 11,048 5,865 5,865 0.00% 831004 - UTILITIES ELECTRICITY 34,997 34,712 36,050 37,132 3.00% 83 - UTILITIES Total 42,686 49,762 45,915 47,393 3.22% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 318 134 1,250 500 -60.00% 841011 - SUPPLIES AUTO PARTS EXPENSE 397,387 399,470 305,000 330,000 8.20% 841015 - SPECIAL DEPT SUPPLIES NOC 103,066 118,109 43,000 68,000 58.14% 841044 - TOOLS INSTRUMENTS ETC 10,707 7,641 13,500 13,500 0.00% 841046 - SPECIAL DEPT EXPENSE NOC 1,024 1,158 3,500 - -100.00% 84 - SUPPLIES & MATERIALS Total 512,501 526,511 366,250 412,000 12.49% 85 - MAINTENANCE & REPAIR 243 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 851007 - AUTOMOTIVE FUEL/WASH 24,691 28,147 28,055 28,055 0.00% 851010 - MAINT & REPAIR EQUIPMENT 746 20,605 15,000 15,000 0.00% 851013 - PRINTER MAINT/SUPPLIES - 1,706 975 975 0.00% 851014 - MAINT & REPAIR DAMAGE - 249 - - 851045 - MAINT OUTSIDE LABOR 206,004 317,824 179,500 204,500 13.93% 851046 - MAINT COMP SOFTWARE 15,998 8,841 15,700 - -100.00% 85 - MAINTENANCE & REPAIR Total 247,438 377,373 239,230 248,530 3.89% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 454 6,952 3,275 3,275 0.00% 861003 - TRAINING 5,062 2,674 4,500 4,500 0.00% 86 - TRAVEL & TRAINING Total 5,516 9,626 7,775 7,775 0.00% 87 - GENERAL EXPENSES 871001 - CERT & MEMBERSHIP 2,062 1,797 - 750 871003 - POSTAGE/FREIGHT/EXPRESS NOC 71 56 600 - -100.00% 871004 - PUBLICATIONS & DUES NOC 640 1,129 1,500 1,500 0.00% 871006 - UNIFORM EXPENSE 9,543 9,137 9,163 9,909 8.14% 871007 - UNIFORMS/PROTECTIVE GEAR - - - 600 871017 - SOFTWARE LICENSE RENEWAL - - - 15,700 87 - GENERAL EXPENSES Total 12,316 12,119 11,263 28,459 152.68% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF - 84,500 41,855 18,810 -55.06% 881003 - VEHICLE REPLACE ISF 61,804 29,178 26,649 24,719 -7.24% 881004 - IT ISF OPERATING CHARGE 49,191 44,673 49,899 58,093 16.42% 881005 - IT ISF REPLACEMENT CHARGE 8,744 8,744 8,077 8,007 -0.87% 881010 - WORKERS' COMP ISF MISC 25,830 26,181 29,913 33,026 10.41% 881012 - GENERAL LIABILITY INSURANCE 77,692 65,741 107,265 131,032 22.16% 881014 - ANNUAL OPEB CHARGE 36,866 31,245 38,957 3,452 -91.14% 881015 - OTHER INSURANCE ISF RATES 1,264 1,264 - - 88 - INTERNAL SVC CHARGE Total 261,391 291,525 302,615 277,138 -8.42% 90 - CAPITAL EXPENDITURES 911004 - COMPUTER EQUIPMENT 86 - 500 - -100.00% 911022 - MOBILE DATA COMPUTING - - 15,000 - -100.00% 911023 - SHOP EQUIPMENT 20,638 32,385 40,000 40,500 1.25% 90 - CAPITAL EXPENDITURES Total 20,724 32,385 55,500 40,500 -27.03% 7529031 - EQUIPMENT MAINTENANCE Total 2,301,313 2,340,447 2,502,531 2,528,327 1.03% 7529032 - EQUIPMENT PURCHASING 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT 2,353,590 3,296,098 2,305,000 3,751,009 62.73% 911017 - CONTRACTED SET UP 87,682 17,856 31,009 - -100.00% 911020 - EQUIPMENT RENOVATION 343,326 124,003 300,000 325,000 8.33% 911021 - AQMD EQUIPMENT MANDATES - - 10,000 - -100.00% 911022 - MOBILE DATA COMPUTING 17,564 - - - 911024 - EQUIPMENT N.O.C.57,138 38,814 52,000 52,000 0.00% 90 - CAPITAL EXPENDITURES Total 2,859,300 3,476,771 2,698,009 4,128,009 53.00% 7529032 - EQUIPMENT PURCHASING Total 2,859,300 3,476,771 2,698,009 4,128,009 53.00% 75304 - POLICE EQUIPMENT NON OP 81 - CONTRACT SERVICES 811004 - EQUIPMENT RENTAL 278,421 344,555 342,294 342,312 0.01% 244 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES Total 278,421 344,555 342,294 342,312 0.01% 90 - CAPITAL EXPENDITURES 911016 - ROLLING EQUIPMENT 553,832 607,034 857,426 934,336 8.97% 911024 - EQUIPMENT N.O.C.204,218 93,409 286,855 457,639 59.54% 911041 - DEPRECIATION EXPENSE 531,805 424,490 - - 911042 - CAP AQUISTN EXP REVERSAL (557,722) (332,116) - - 90 - CAPITAL EXPENDITURES Total 732,133 792,816 1,144,281 1,391,975 21.65% 75304 - POLICE EQUIPMENT NON OP Total 1,010,554 1,137,372 1,486,575 1,734,287 16.66% 75404 - 800 MHZ RADIO FUND NON OP 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 206,957 336,485 - - 90 - CAPITAL EXPENDITURES Total 206,957 336,485 - - 75404 - 800 MHZ RADIO FUND NON OP Total 206,957 336,485 - - 90 - CAPITAL EXPENDITURES 911015 - PARKING LOT INFRASTRUCTURE - - 400,000 400,000 0.00% 911041 - DEPRECIATION EXPENSE 86,499 138,670 - - 911042 - CAP AQUISTN EXP REVERSAL - - - - 90 - CAPITAL EXPENDITURES Total 86,499 138,670 400,000 400,000 0.00% 75504 - PARKING EQUIPMENT NON OP Total 86,499 138,670 400,000 400,000 0.00% 75604 - FIRE EQUIPMENT NON OP 85 - MAINTENANCE & REPAIR 851037 - MAINT & REPAIR NOC 35,000 - - - 85 - MAINTENANCE & REPAIR Total 35,000 - - - 90 - CAPITAL EXPENDITURES 911013 - ASSIST FF GRANT 185,617 - - - 911024 - EQUIPMENT N.O.C.220,686 52,752 142,000 198,400 39.72% 911041 - DEPRECIATION EXPENSE 78,370 91,367 - - 911042 - CAP AQUISTN EXP REVERSAL (424,372) - - - 90 - CAPITAL EXPENDITURES Total 60,300 144,119 142,000 198,400 39.72% 75604 - FIRE EQUIPMENT NON OP Total 95,300 144,119 142,000 198,400 39.72% 75704 - RSS EQUIPMENT NON OPERATING 90 - CAPITAL EXPENDITURES 911006 - FITNESS EQUIPMENT 22,229 25,094 25,000 30,000 20.00% 911007 - PLAYGROUND EQUIPMENT 24,902 18,499 25,000 25,000 0.00% 911020 - EQUIPMENT RENOVATION 29,200 54,072 40,000 40,000 0.00% 911024 - EQUIPMENT N.O.C.84,369 101,216 110,000 125,000 13.64% 911041 - DEPRECIATION EXPENSE 29,066 31,506 - - 911042 - CAP AQUISTN EXP REVERSAL (22,628) (9,916) - - 90 - CAPITAL EXPENDITURES Total 167,138 220,470 200,000 220,000 10.00% 75704 - RSS EQUIPMENT NON OPERATING Total 167,138 220,470 200,000 220,000 10.00% 76004 - COMP ABSENCE NON OP 72 - BENEFITS 723001 - RETIREMENT CONTRIBUTIONS ADD'L 56,808 65,785 160,000 160,000 0.00% 723002 - PENSION ER NORMAL COST MISC 218 - - - 245 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 723004 - RETIREMENT PART TIME/TEMP 1,048 3,831 - - 727016 - MEDICARE FRINGES 17,654 23,598 - 25,000 727021 - ACCRUED RHS EXPENSE (3,700) (9,500) - - 72 - BENEFITS Total 72,028 83,713 160,000 185,000 15.63% 73 - LUMP SUM PAYS 714002 - TERMINATION PAY MISC 1,002,211 1,322,966 1,250,000 1,250,000 0.00% 714003 - TERMINATION PAY SAFETY 263,805 463,762 450,000 450,000 0.00% 714004 - PAID FLEX/SPILLOVER PAY 101,549 79,233 170,000 170,000 0.00% 73 - LUMP SUM PAYS Total 1,367,565 1,865,961 1,870,000 1,870,000 0.00% 74 - OTHER PAYS 715003 - ACCRUED COMP ABSENCE 1,058,526 57,507 - - 74 - OTHER PAYS Total 1,058,526 57,507 - - 76004 - COMP ABSENCE NON OP Total 2,498,119 2,007,181 2,030,000 2,055,000 1.23% 76204 - RETIREE MED RES NON OP 72 - BENEFITS 726003 - RETIREE PERS PREMIUMS 839,989 827,114 854,000 871,080 2.00% 727008 - RETIREE RHS CONTRIBUTION 2,425,284 2,289,379 2,292,000 2,473,790 7.93% 72 - BENEFITS Total 3,265,273 3,116,493 3,146,000 3,344,870 6.32% 81 - CONTRACT SERVICES 811052 - ANNUAL OPEB PAYMENT 10,162,093 5,360,015 4,364,508 395,002 -90.95% 81 - CONTRACT SERVICES Total 10,162,093 5,360,015 4,364,508 395,002 -90.95% 76204 - RETIREE MED RES NON OP Total 13,427,366 8,476,508 7,510,508 3,739,872 -50.20% 76404 - IT ISF NON OP 87 - GENERAL EXPENSES 871022 - SERVICE CHARGE ADMINISTRATIVE 483,772 452,232 518,110 518,110 0.00% 87 - GENERAL EXPENSES Total 483,772 452,232 518,110 518,110 0.00% 90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 39,291 52,821 - - 911042 - CAP AQUISTN EXP REVERSAL - (22,431) - - 90 - CAPITAL EXPENDITURES Total 39,291 30,391 - - 76404 - IT ISF NON OP Total 523,063 482,623 518,110 518,110 0.00% 76420203 - CITY MGR INFORMTN TECHNOLOGY 70 - REGULAR SALARIES 711001 - SALARIES MISCELLANEOUS 1,849,547 1,642,250 2,085,523 2,302,927 10.42% 711003 - SALARIES PART TIME 30,001 13,567 29,382 30,296 3.11% 70 - REGULAR SALARIES Total 1,879,548 1,655,817 2,114,905 2,333,222 10.32% 71 - SPECIAL PAYS 712004 - CERTIFICATION PAY 9,420 7,341 8,220 12,060 46.72%71 - SPECIAL PAYS Total 9,420 7,341 8,220 12,060 46.72% 72 - BENEFITS 721001 - CAFETERIA ALLOWANCE FT 311,761 289,140 372,636 395,430 6.12% 722001 - PENSION EE NORMAL COST MISC 164,628 143,962 189,141 206,094 8.96% 723002 - PENSION ER NORMAL COST MISC 178,822 136,972 198,709 214,415 7.90% 723004 - RETIREMENT PART TIME/TEMP - 179 1,056 - -100.00% 246 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 724001 - PENSION EE CONTRIB MISC (211,419) (197,102) (245,029) (286,853) 17.07% 725001 - PENSION UAL REQUIRED MISC 382,012 410,502 455,071 515,294 13.23% 725003 - PENSION UAL DISCRETIONARY MISC 162,838 134,348 123,276 98,177 -20.36% 727003 - CELL PHONE STIPEND 12,801 11,983 12,060 13,020 7.96% 727004 - RHS $2.50 CONTRIBUTION 18,044 23,307 16,616 17,864 7.51% 727012 - LIFE INSURANCE 1,628 1,512 1,890 1,943 2.78% 727013 - EMP ASSISTANCE PROGRAM 307 285 360 370 2.78% 727015 - UNEMPLOYMENT EXPENSE 1,279 - - - 727016 - MEDICARE FRINGES 27,890 25,439 30,990 34,195 10.34% 727019 - SURVIVOR BENEFIT 940 402 - - 727020 - DEFERRED COMP CITY CONTRIB 4,191 6,926 4,560 7,700 68.87% 728003 - COMPENSATED ABSENCES 69,919 63,021 72,993 80,602 10.42% 729015 - CONTRA PENSION EXP (GASB 68)71,410 (160,682) - - 729016 - CONTRA OPEB EXP (GASB 75)(176,809) (103,660) - - 72 - BENEFITS Total 1,020,241 786,533 1,234,330 1,298,251 5.18% 74 - OTHER PAYS 713001 - OVERTIME MISC & 1/2 TIME 7,008 11,962 22,881 22,881 0.00% 713009 - STAND BY PAY 10,044 10,190 10,300 10,300 0.00% 74 - OTHER PAYS Total 17,052 22,152 33,181 33,181 0.00% 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 221,503 71,377 100,000 100,000 0.00% 811035 - COMPUTER CONSULTANTS - - - - 81 - CONTRACT SERVICES Total 221,503 71,377 100,000 100,000 0.00% 83 - UTILITIES 831001 - TELECOMM DATALINES 260,178 256,864 300,000 300,000 0.00% 831002 - UTILITIES TELEPHONE 7,303 16,273 15,000 15,000 0.00% 83 - UTILITIES Total 267,481 273,136 315,000 315,000 0.00% 84 - SUPPLIES & MATERIALS 841007 - SUPPLIES OFFICE NOC 1,468 1,024 3,000 3,000 0.00% 841015 - SPECIAL DEPT SUPPLIES NOC 16,268 26,489 22,000 22,000 0.00% 841044 - TOOLS INSTRUMENTS ETC 97 182 - - 841065 - COMPUTER SUPPLY MEMORY/HD 2,208 953 - - 84 - SUPPLIES & MATERIALS Total 20,041 28,647 25,000 25,000 0.00% 85 - MAINTENANCE & REPAIR 851007 - AUTOMOTIVE FUEL/WASH 1,554 1,335 1,537 1,600 4.11% 851010 - MAINT & REPAIR EQUIPMENT - 567 - - 851011 - MAINTENANCE COPIERS 51,125 61,482 75,000 75,000 0.00% 851013 - PRINTER MAINT/SUPPLIES - - 3,000 3,000 0.00% 851037 - MAINT & REPAIR NOC 202 - - - 85 - MAINTENANCE & REPAIR Total 52,881 63,383 79,537 79,600 0.08% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC 12,084 8,814 10,000 10,000 0.00% 861003 - TRAINING 7,769 7,067 15,000 15,000 0.00% 86 - TRAVEL & TRAINING Total 19,853 15,881 25,000 25,000 0.00% 87 - GENERAL EXPENSES 871003 - POSTAGE/FREIGHT/EXPRESS NOC 146 297 300 300 0.00% 871017 - SOFTWARE LICENSE RENEWAL 1,052,337 962,503 1,350,000 1,350,000 0.00% 871018 - HARDWARE MONITOR/PRINTER 2,923 3,869 - - 871019 - NETWORK EQUIPMENT 556 2,017 - - 247 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 871020 - PC REPLACEMENT 1,139 256 - - 871021 - HARDWARE MAINTENANCE 25,512 46,459 50,000 50,000 0.00% 871070 - CYBER SECURITY 51,810 - 250,000 250,000 0.00% 87 - GENERAL EXPENSES Total 1,134,423 1,015,401 1,650,300 1,650,300 0.00% 88 - INTERNAL SVC CHARGE 881001 - EQUIP MAINT ISF 10,940 9,000 11,591 3,993 -65.55% 881003 - VEHICLE REPLACE ISF 7,252 7,125 7,700 6,966 -9.53% 881004 - IT ISF OPERATING CHARGE 148,261 130,603 156,218 189,024 21.00% 881005 - IT ISF REPLACEMENT CHARGE 53,628 53,628 40,977 43,836 6.98% 881010 - WORKERS' COMP ISF MISC 15,641 5,358 21,203 23,179 9.32% 881012 - GENERAL LIABILITY INSURANCE 70,370 81,618 69,429 37,220 -46.39% 881014 - ANNUAL OPEB CHARGE 100,906 93,757 98,923 9,658 -90.24% 881015 - OTHER INSURANCE ISF RATES 126 126 - - 88 - INTERNAL SVC CHARGE Total 407,124 381,214 406,041 313,877 -22.70% 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES 500 983 - - 911004 - COMPUTER EQUIPMENT 41,918 35,998 100,000 100,000 0.00% 911027 - SOFTWARE LICENSE NEW 40,387 56,363 70,000 70,000 0.00% 911039 - OFFICE FURNITURE/FIXTURES 1,810 1,877 3,000 3,000 0.00% 90 - CAPITAL EXPENDITURES Total 84,616 95,220 173,000 173,000 0.00% 76420203 - CITY MGR INFORMTN TECHNOLOGY Total 5,134,184 4,416,102 6,164,514 6,358,492 3.15% 76504 - IT STRATEGIC FUND NON OP90 - CAPITAL EXPENDITURES 911041 - DEPRECIATION EXPENSE 268,731 207,716 - - 911042 - CAP AQUISTN EXP REVERSAL - (757,206) - - 90 - CAPITAL EXPENDITURES Total 268,731 (549,490) - - 76504 - IT STRATEGIC FUND NON OP Total 268,731 (549,490) - - 7657650 - IT REPLACEMENT 87 - GENERAL EXPENSES 871017 - SOFTWARE LICENSE RENEWAL 17,600 - - - 871018 - HARDWARE MONITOR/PRINTER 1,916 5,168 - 20,000 871019 - NETWORK EQUIPMENT 59,301 42,508 60,000 60,000 0.00% 871020 - PC REPLACEMENT 191,585 179,436 190,000 190,000 0.00% 87 - GENERAL EXPENSES Total 270,402 227,112 250,000 270,000 8.00% 90 - CAPITAL EXPENDITURES 911005 - COPIER PURCHASES 82,448 67,801 88,000 88,000 0.00% 911020 - EQUIPMENT RENOVATION 144,918 143,813 200,000 200,000 0.00% 911022 - MOBILE DATA COMPUTING 35,715 8,814 50,000 50,000 0.00% 911027 - SOFTWARE LICENSE NEW 31,951 54,374 100,000 80,000 -20.00%911032 - DATA CENTER HARDWARE 278,924 - - - 911041 - DEPRECIATION EXPENSE 79,733 63,545 - - 911042 - CAP AQUISTN EXP REVERSAL (112,329) 545,348 - - 911050 - ILS REPLACEMENT 88,167 83,576 - - 90 - CAPITAL EXPENDITURES Total 629,527 967,271 438,000 418,000 -4.57% 7657650 - IT REPLACEMENT Total 899,929 1,194,383 688,000 688,000 0.00% 7657651 - IT STRATEGIC ERP 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - 23,538 - - 248 2023 ACTUAL 2024 ACTUAL 2025 ADOPTED BUDGET 2026 PROPOSED BUDGET PERCENT CHANGE INTERNAL SERVICES & OTHER ACTIVITIES SUMMARY BY ACCOUNT DETAIL 81 - CONTRACT SERVICES Total - 23,538 - - 7657651 - IT STRATEGIC ERP Total - 23,538 - - 7657653 - IT STRATEGIC 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL 27,670 29,921 80,000 80,000 0.00% 81 - CONTRACT SERVICES Total 27,670 29,921 80,000 80,000 0.00% 90 - CAPITAL EXPENDITURES 911024 - EQUIPMENT N.O.C.24,994 24,000 100,000 100,000 0.00%90 - CAPITAL EXPENDITURES Total 24,994 24,000 100,000 100,000 0.00% 7657653 - IT STRATEGIC Total 52,663 53,921 180,000 180,000 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT 81 - CONTRACT SERVICES 811008 - SERVICES PROFESSIONAL - 156,191 - - 81 - CONTRACT SERVICES Total - 156,191 - - 84 - SUPPLIES & MATERIALS 841046 - SPECIAL DEPT EXPENSE NOC 14,740 58,316 70,000 70,000 0.00%84 - SUPPLIES & MATERIALS Total 14,740 58,316 70,000 70,000 0.00% 86 - TRAVEL & TRAINING 861001 - TRAVEL & MEETINGS NOC - 9,705 - - 86 - TRAVEL & TRAINING Total - 9,705 - - 90 - CAPITAL EXPENDITURES 911003 - SOFTWARE LICENSES 88,346 167,905 183,496 183,496 0.00%911027 - SOFTWARE LICENSE NEW - 65,829 240,000 240,000 0.00% 90 - CAPITAL EXPENDITURES Total 88,346 233,734 423,496 423,496 0.00% 7657654 - PERMIT SYSTEM REPLACEMENT Total 103,086 457,946 493,496 493,496 0.00% Grand Total 67,908,596 35,144,541 42,238,761 40,713,669 -3.61% 249 Debt Service Estimates2025-26 Year ofOriginalBalanceBalanceTotalPrincipal Final Issuance 07/01/2025 Additions Deletions 06/30/2026 Payments Interest Paid to Date Payment 2010 Civic Center COP Series B*106,575,000 84,290,000 - (3,675,000) 80,615,000 9,564,360 5,889,360 25,960,000 2041 2020 Fire Station 2 COP Series A 7,860,000 5,000,000 (755,000) 4,245,000 939,900 184,900 3,615,000 2031 Total Debt Service 114,435,000 89,290,000 - (4,430,000) 84,860,000 10,504,260 6,074,260 29,575,000 2010 Civic Center COP Series B BAB Subsidy*- - - - - (1,943,783) (1,943,783) - 2041 Total Debt Service w/ BAB Subsidy 114,435,000 89,290,000 - (4,430,000) 84,860,000 8,560,477 4,130,477 29,575,000 *The City is required to budget the 2010 Civic Center COP Series B debt service at the gross amount. However, we expect to receive $1,943,783 of Federal BAB Subsidy, thus reducing our total debt service. 2026 250 CAPITALIMPROVEMENTPROGRAM (CIP) Overseen by the Public Works Department, the City of Newport Beach Capital Improvement Program (CIP) serves as a plan for the provision of public improvements, special projects, ongoing maintenance programs and the implementation of the City’s master plans. Projects in the CIP include improvements and major maintenance on arterial highways, local streets, and alleys; storm drain and water quality improvements; harbor, bay, pier, and beach improvements; park and facility improvements; water and wastewater system improvements; transportation safety, reliability, and traffic signal improvements; and planning programs and studies. Projects are programmed by long range master plans, City Council priorities and community input. Projects are organized by primary function or benefit into one of the following categories: Facilities; Streets and Drainage; Transportation; Parks, Harbors, and Beaches; Water Quality and Environmental; Water; Wastewater; and Miscellaneous. The Capital Improvement Program budget is a living document that continues to evolve throughout the budgeting process to reflect City Council and community goals, needs and desires. OVERVIEW 251 Fund Org 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan 012 General Fund - CIP Rebudget New Budget Total 01201925 Facilities $0 $0 $0 $0 $0 $0 $0 $0 01201926 Drainage $1,736,900 $0 $1,736,900 $1,930,000 $0 $400,000 $0 $0 01201927 Streets $3,667,000 $6,500,000 $10,167,000 $4,070,000 $6,000,000 $5,550,000 $5,486,000 $5,853,000 01201928 Miscellaneous $100,000 $750,000 $850,000 $0 $0 $0 $0 $0 01201929 Parks $0 $500,000 $500,000 $0 $0 $0 $0 $0 Total General Fund - CIP $5,503,900 $7,750,000 $13,253,900 $6,000,000 $6,000,000 $5,950,000 $5,486,000 $5,853,000 Oceanfront Encroachment Rebudget New Budget Total 01201938 Oceanfront Encroachment Misc.$602,000 $0 $602,000 $0 $0 $0 $0 $0 16701 Oceanfront Encroachment $550,500 $0 $550,500 $0 $0 $0 $0 $0 Total Oceanfront Encroachment $1,152,500 $0 $1,152,500 $0 $0 $0 $0 $0 Tide and Submerged Lands Rebudget New Budget Total 100 10001 Tidelands - Maintenance $2,317,300 $730,000 $3,047,300 $1,925,000 $1,350,000 $1,925,000 $1,350,000 $2,325,000 100 10001940 Upper Newport Reserve $0 $200,000 $200,000 $0 $0 $0 $0 $0 101 10101 Tidelands - Capital $7,560,800 $10,805,751 $18,366,551 $20,745,000 $22,060,000 $620,000 $0 $620,000 Total Tide and Submerged Lands $9,878,100 $11,735,751 $21,613,851 $22,670,000 $23,410,000 $2,545,000 $1,350,000 $2,945,000 121 Gas Tax Rebudget New Budget Total 12101 Gas Tax $1,977,000 $2,112,000 $4,089,000 $2,300,000 $1,420,000 $3,180,000 $2,215,000 $2,362,000 Total Gas Tax $1,977,000 $2,112,000 $4,089,000 $2,300,000 $1,420,000 $3,180,000 $2,215,000 $2,362,000 Measure M Rebudget New Budget Total 122 12201 Measure M Fair Share $740,000 $3,000,000 $3,740,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 123 1230050 Measure M Competitive - Streets $1,400 $4,327,881 $4,329,281 $0 $0 $14,709,500 $0 $0 123 1230052 Measure M Competitive - Water Quality $0 $467,254 $467,254 $0 $0 $0 $0 $0 Total Measure M $741,400 $7,795,135 $8,536,535 $3,000,000 $3,000,000 $17,709,500 $3,000,000 $3,000,000 126 SB 1 - Road Maintenance Repair Act Rebudget New Budget Total 12601 RMRA $0 $2,730,000 $2,730,000 $1,562,000 $2,830,000 $2,508,000 $2,131,000 $2,469,000 Total RMRA $0 $2,730,000 $2,730,000 $1,562,000 $2,830,000 $2,508,000 $2,131,000 $2,469,000 Contributions Rebudget New Budget Total 135 13501 Contributions $127,000 $311,502 $438,502 $0 $0 $0 $0 $0 138 13801 Environmental Contributions $4,059,000 $3,266,409 $7,325,409 $0 $0 $0 $0 $400,000 Total Contributions $4,186,000 $3,577,911 $7,763,911 $0 $0 $0 $0 $400,000 140 Transportation and Circulation Rebudget New Budget Total 14001 Transportation and Circulation $0 $750,000 $0 $0 $0 $500,000 $0 $0 Total Transportation and Circulation $0 $750,000 $750,000 $0 $0 $500,000 $0 $0 PROJECT FUND SUMMARY FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 252 Fund Org 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT FUND SUMMARY FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 141 Building Excise Tax Rebudget New Budget Total 14101 Building Excise Tax $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000 Total Building Excise Tax $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000 142 AQMD Subvention Rebudget New Budget Total 14201 AQMD Subvention $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0 Total AQMD Subvention $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0 160 Environmental Liability Rebudget New Budget Total 16001 Environmental CIP $0 $14,500 $14,500 $0 $0 $0 $0 $0 Total Environmental Liability $0 $14,500 $14,500 $0 $0 $0 $0 $0 Major Facilities Financing Plan Rebudget New Budget Total 512 51201 Miscellaneous $0 $1,059,000 $1,059,000 $0 $0 $7,420,500 $0 $0 521 52101 Police Facility $0 $0 $0 $0 $0 $0 $3,500,000 $0 532 53201 Fire Stations $9,500,000 $6,500,000 $16,000,000 $0 $0 $0 $1,500,000 $0 562 56201 Parks and Community Centers $113,500 $2,341,000 $2,454,500 $0 $0 $0 $1,820,000 $0 Total Major Facilities Financing Plan $9,613,500 $9,900,000 $19,513,500 $0 $0 $7,420,500 $6,820,000 $0 535 Balboa Village Parking Mgmt District Rebudget New Budget Total 53501 Balboa Village Parking Mgmt District $139,500 $0 $139,500 $0 $0 $0 $0 $0 Total Balboa Village Parking Mgmt District $139,500 $0 $139,500 $0 $0 $0 $0 $0 536 Neighborhood Enhancement Rebudget New Budget Total 53601 Neighborhood Enhancement $5,117,100 $600,000 $5,717,100 $0 $0 $0 $0 $0 Total Neighborhood Enhancement $5,117,100 $600,000 $5,717,100 $0 $0 $0 $0 $0 570 Parks Maintenance Master Plan Rebudget New Budget Total 57001 Parks Maintenance Master Plan $0 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 Total Parks Maintenance Master Plan $0 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 571 Facilities Maintenance Rebudget New Budget Total 57101 Facilities Maintenance $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Facilities Maintenance $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 701 Water Enterprise Rebudget New Budget Total 70101 Water Enterprise $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 Total Water Enterprise $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 253 Fund Org 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT FUND SUMMARY FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 702 Water Capital Rebudget New Budget Total 70201 Water Capital $0 $119,000 $119,000 $122,000 $125,000 $128,000 $132,000 $135,000 70201931 Master Plan All $3,120,000 $13,309,000 $16,429,000 $7,076,000 $29,714,000 $7,540,000 $7,289,000 $2,344,000 70201932 NMP Distribution and Piping $0 $0 $0 $0 $0 $0 $0 $0 70201933 NMP Pumping and Operations $0 $0 $0 $0 $0 $0 $0 $0 Total Water Capital $3,120,000 $13,428,000 $16,548,000 $7,198,000 $29,839,000 $7,668,000 $7,421,000 $2,479,000 711 Wastewater Enterprise Rebudget New Budget Total 71101 Wastewater Enterprise $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 Total Wastewater Enterprise $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 712 Wastewater Capital Rebudget New Budget Total 71201 Wastewater Capital $500,000 $0 $0 $0 $0 $0 $0 $0 Total Wastewater Capital $500,000 $0 $500,000 $0 $0 $0 $0 $0 Funding To Be Determined Rebudget New Budget Total Funding To Be Determined $0 $0 $0 $0 $0 $1,343,700 $0 $0 Total Wastewater Capital $0 $0 $0 $0 $0 $1,343,700 $0 $0 Subtotal for All CIP Projects $42,118,000 $66,743,297 $108,861,297 $50,730,000 $72,999,000 $55,174,700 $34,773,000 $25,858,000 Total for All Funds $42,118,000 $66,743,297 $108,861,297 $50,730,000 $72,999,000 $55,174,700 $34,773,000 $25,858,000 UUD AD Improvement Funds Rebudget New Budget Total 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan AD 120 66902 $76,384 $0 $76,384 $0 $0 $0 $0 $0 AD 124 67502 $5,397,933 $0 $5,397,933 $0 $0 $0 $0 $0 Total UUD AD Improvement Funds $5,474,317 $0 $5,474,317 $0 $0 $0 $0 $0 254 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan 01201925 Facilities 13 20F14 City Yard Fueling Sup. Facilities & Transfer Station Rehab Facilities $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $0 $0 $0 $0 $0 $0 $0 $0 01201926 Drainage 22 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $812,900 $0 $812,900 $1,530,000 $0 $0 $0 $0 38 25D02 Storm Drain System Repair / Rehabilitation Str/Dr $924,000 $0 $924,000 $400,000 $0 $400,000 $0 $0 Subtotal $1,736,900 $0 $1,736,900 $1,930,000 $0 $400,000 $0 $0 01201927 Streets 23 22R13 Balboa Island Street and Drainage Improvements Str/Dr $146,000 $0 $146,000 $0 $0 $0 $0 $0 25 25R11 Bristol Street North Pavement Rehabilitation Str/Dr $0 $225,000 $225,000 $0 $0 $0 $0 $0 26 27RXX City Bridge Maintenance Program Str/Dr $0 $0 $0 $0 $0 $500,000 $0 $500,000 27 26R06 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 47 28RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $420,000 $0 $0 $0 28 26L01 Landscape Enhancement Program Str/Dr $22,000 $0 $22,000 $250,000 $384,000 $250,000 $250,000 $250,000 29 24R13 MacArthur Blvd Pavement Rehabilitation Str/Dr $56,000 $1,000,000 $1,056,000 $0 $0 $0 $0 $0 31 25R13 Oceanfront Boardwalk Expansion - 14th Street to 20th Street Str/Dr $950,000 $0 $950,000 $0 $0 $0 $0 $0 32 15R19 Old Newport Boulevard / West Coast Highway Modifications Str/Dr $95,000 $0 $95,000 $0 $0 $0 $0 $0 33 24R14 Old Newport Boulevard Curb and Gutter and Sidewalk Improvements Str/Dr $250,000 $0 $250,000 $0 $0 $0 $0 $0 34 26R01 Pavement Management Plan Maintenance/Inspection Str/Dr $0 $30,000 $30,000 $50,000 $30,000 $50,000 $30,000 $50,000 48 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $123,000 $0 $0 53 31RXX Santa Ana Ave, San Bernardino Ave and Broad Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $200,000 36 26R04 Slurry Seal Program Str/Dr $0 $1,000,000 $1,000,000 $95,000 $1,616,000 $1,252,000 $0 $1,778,000 37 25R15 Spyglass Hill Road Pavement Rehabilitation Str/Dr $0 $1,745,000 $1,745,000 $0 $0 $0 $0 $0 39 26R03 Street Pavement Repair 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 40 27VXX Streetlight Rehabilitation Program Str/Dr $0 $0 $0 $600,000 $0 $300,000 $0 $0 57 27TXX Traffic Signage, Striping and Marking Transp $0 $0 $0 $75,000 $50,000 $75,000 $70,000 $75,000 56 23T01 Traffic Signal Rehabilitation Program Transp $32,000 $0 $32,000 $0 $0 $0 $0 $0 56 24T01 Traffic Signal Rehabilitation Program Transp $538,000 $0 $538,000 $0 $0 $0 $0 $0 56 25T01 Traffic Signal Rehabilitation Program Transp $1,328,000 $0 $1,328,000 $1,000,000 $1,500,000 $1,000,000 $1,275,000 $1,000,000 40 24R12 Via Lido and Via Oporto Intersection Improvements Str/Dr $250,000 $0 $250,000 $0 $0 $0 $0 $0 41 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $0 $500,000 $500,000 $0 $0 $0 $0 $0 50 29RXX Villa Balboa Trail and Fire Access - Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $0 $1,861,000 $0 Subtotal $3,667,000 $6,500,000 $10,167,000 $4,070,000 $6,000,000 $5,550,000 $5,486,000 $5,853,000 PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total GENERAL FUND 255 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 01201928 Miscellaneous 111 16M15 Affordable Housing Misc $100,000 $0 $100,000 $0 $0 $0 $0 $0 113 20M11 General Plan Update and Airport Area Specific Plan Misc $0 $750,000 $750,000 $0 $0 $0 $0 $0 Subtotal $100,000 $750,000 $850,000 $0 $0 $0 $0 $0 01201929 Parks 65 26P11 Bonita Creek Park Athletic Field Turf Replacement PHB $0 $500,000 $500,000 $0 $0 $0 $0 $0 Subtotal $0 $500,000 $500,000 $0 $0 $0 $0 $0 Total General Fund $5,503,900 $7,750,000 $13,253,900 $6,000,000 $6,000,000 $5,950,000 $5,486,000 $5,853,000 01201938 Oceanfront Encroachment Misc 24 22R12 Beach Access Street Ends - Peninsula Point Str/Dr $602,000 $0 $602,000 $0 $0 $0 $0 $0 Subtotal $602,000 $0 $602,000 $0 $0 $0 $0 $0 16701 Oceanfront Encroachment Misc 60 25X12 Environmental Habitat Restoration - Monitoring and Maintenance WQ/Env $500 $0 $500 $0 $0 $0 $0 $0 31 25R13 Oceanfront Boardwalk Expansion - 14th Street to 20th Street Str/Dr $550,000 $0 $550,000 $0 $0 $0 $0 $0 Subtotal $550,500 $0 $550,500 $0 $0 $0 $0 $0 Total Oceanfront Encroachment $1,152,500 $0 $1,152,500 $0 $0 $0 $0 $0 10001 Tide and Submerged Lands - Maint. 68 24H13 Abandoned / Surrendered Watercraft Abatement PHB $1,300 $50,000 $51,300 $0 $0 $0 $0 $0 74 26H14 Bathymetry Survey (Newport Island Channels)PHB $0 $80,000 $80,000 $0 $0 $0 $0 $0 75 26H04 Beach and Bay Sand Management PHB $0 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 86 30HXX Dredging Upper Bay Catch Basins PHB $0 $0 $0 $0 $0 $0 $0 $200,000 87 30HXX Dredging Upper Bay Channel PHB $0 $0 $0 $0 $0 $0 $0 $200,000 82 27HXX Eelgrass / Caulerpa Survey PHB $0 $0 $0 $175,000 $0 $175,000 $0 $175,000 76 22H08 Harbor & Ocean Bulkheads / Seawalls / Structure Repairs PHB $335,000 $0 $335,000 $0 $0 $0 $0 $0 76 23H08 Harbor & Ocean Bulkheads / Seawalls / Structure Repairs PHB $415,000 $0 $415,000 $0 $0 $0 $0 $0 76 25H08 Harbor & Ocean Bulkheads / Seawalls / Structure Repairs PHB $0 $0 $0 $400,000 $400,000 $400,000 $400,000 $400,000 77 23H09 Harbor & Ocean Maintenance / Minor Improvements PHB $146,000 $0 $146,000 $0 $0 $0 $0 $0 77 25H09 Harbor & Ocean Maintenance / Minor Improvements PHB $200,000 $0 $200,000 $150,000 $150,000 $150,000 $150,000 $150,000 83 27HXX Ocean Piers Inspection and Maintenance PHB $0 $0 $0 $400,000 $0 $400,000 $0 $400,000 GENERAL FUND OCEANFRONT ENCROACHMENT TIDE AND SUBMERGED LANDS 256 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 10001 Tide and Submerged Lands - Maint. (Continued) 114 25M11 Oil Well 3 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0 115 25M12 Oil Well 12 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0 116 25M13 Oil Well 14 Rehabilitation Misc $250,000 $0 $250,000 $0 $0 $0 $0 $0 117 22M13 Oil Well 15 Rehabilitation Misc $208,000 $0 $208,000 $0 $0 $0 $0 $0 62 21X02 TMDL Compliance / Water Quality Improvements WQ/Env $174,000 $0 $174,000 $0 $0 $0 $0 $0 62 24X02 TMDL Compliance / Water Quality Improvements WQ/Env $88,000 $0 $88,000 $200,000 $200,000 $200,000 $200,000 $200,000 Subtotal $2,317,300 $730,000 $3,047,300 $1,925,000 $1,350,000 $1,925,000 $1,350,000 $2,325,000 10001940 Upper Newport Reserve 60 25X12 Environmental Habitat Restoration - Monitoring and Maintenance WQ/Env $0 $200,000 $200,000 $0 $0 $0 $0 $0 Subtotal $0 $200,000 $200,000 $0 $0 $0 $0 $0 10101 Tide and Submerged Lands - Capital 69 26H11 Balboa Island Boardwalk and Perimeter Drainage PHB $0 $300,000 $300,000 $0 $550,000 $0 $0 $0 22 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $500,000 $0 $500,000 $0 $0 $0 $0 $0 70 26H12 Balboa Island Seawall PHB $0 $2,000,000 $2,000,000 $0 $19,200,000 $0 $0 $0 71 24H11 Balboa Island Seawall (Ferry Landing)PHB $500,000 $0 $500,000 $0 $1,155,000 $0 $0 $0 23 22R13 Balboa Island Street and Drainage Improvements Str/Dr $600,000 $0 $600,000 $0 $0 $0 $0 $0 72 23H11 Balboa Yacht Basin Dock Replacement PHB $212,800 $6,000,000 $6,212,800 $0 $0 $0 $0 $0 73 26H13 Balboa Yacht Basin Dredging PHB $0 $1,850,000 $1,850,000 $0 $0 $0 $0 $0 76 24H08 Harbor & Ocean Bulkheads / Seawalls / Structure Repairs PHB $400,000 $0 $400,000 $0 $0 $0 $0 $0 76 25H08 Harbor & Ocean Bulkheads / Seawalls / Structure Repairs PHB $3,350,000 $0 $3,350,000 $0 $0 $0 $0 $0 78 22H07 Harborwide Dredging PHB $498,000 $0 $498,000 $0 $0 $0 $0 $0 61 26X11 Newport Dunes Infiltration Basin WQ/Env $0 $155,751 $155,751 $0 $0 $0 $0 $0 79 24H12 Newport Pier / McFadden Square Rehabilitation PHB $1,500,000 $0 $1,500,000 $20,000,000 $0 $0 $0 $0 80 26H15 Peninsula Seawall (Palm Ferry Landing)PHB $0 $500,000 $500,000 $0 $1,155,000 $0 $0 $0 84 27HXXTide Valve Replacement - Peninsula PHB $0 $0 $0 $620,000 $0 $620,000 $0 $620,000 85 27HXXVessel Sewage Pumpout Replacement PHB $0 $0 $0 $125,000 $0 $0 $0 $0 Subtotal $7,560,800 $10,805,751 $18,366,551 $20,745,000 $22,060,000 $620,000 $0 $620,000 Total Tide and Submerged Lands $9,878,100 $11,735,751 $21,613,851 $22,670,000 $23,410,000 $2,545,000 $1,350,000 $2,945,000 TIDE AND SUBMERGED LANDS 257 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 12101 Gas Tax 43 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $650,000 $0 $0 $0 25 25R11 Bristol Street North Pavement Rehabilitation Str/Dr $1,388,000 $0 $1,388,000 $0 $0 $0 $0 $0 26 27RXX City Bridge Maintenance Program Str/Dr $0 $0 $0 $500,000 $0 $0 $0 $0 45 27RXX Eastbluff Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $770,000 $0 $0 $0 48 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $3,180,000 $0 $0 29 24R13 MacArthur Blvd Pavement Rehabilitation Str/Dr $0 $299,373 $299,373 $0 $0 $0 $0 $0 51 30RXX Newport Coast Dr Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $360,000 $979,000 32 15R19 Old Newport Boulevard / West Coast Highway Mo Str/Dr $80,000 $692,627 $772,627 $0 $0 $0 $0 $0 52 30RXX Seaview Ave Concrete Reconstruction Str/Dr $0 $0 $0 $0 $0 $0 $300,000 $1,383,000 36 26R04 Slurry Seal Program Str/Dr $0 $995,000 $995,000 $1,800,000 $0 $0 $1,555,000 $0 37 25R15 Spyglass Hill Road Pavement Rehabilitation Str/Dr $0 $125,000 $125,000 $0 $0 $0 $0 $0 56 25T01 Traffic Signal Rehabilitation Program Transp $172,000 $0 $172,000 $0 $0 $0 $0 $0 41 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $337,000 $0 $337,000 $0 $0 $0 $0 $0 Subtotal $1,977,000 $2,112,000 $4,089,000 $2,300,000 $1,420,000 $3,180,000 $2,215,000 $2,362,000 Total Gas Tax $1,977,000 $2,112,000 $4,089,000 $2,300,000 $1,420,000 $3,180,000 $2,215,000 $2,362,000 12201 Measure M Fair Share 43 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $397,000 $0 $0 $0 45 27RXX Eastbluff Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $2,603,000 $0 $0 $0 47 28RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $3,000,000 $0 $0 29 24R13 MacArthur Blvd Pavement Rehabilitation Str/Dr $0 $3,000,000 $3,000,000 $0 $0 $0 $0 $0 49 29RXX Newport Center Drive and Santa Cruz Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $3,000,000 $0 51 30RXX Newport Coast Dr Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $0 $0 $3,000,000 35 26R11 San Miguel Drive - San Joaquin Hills Road to Old Ford Road Str/Dr $0 $0 $0 $3,000,000 $0 $0 $0 $0 41 23R15 Von Karman Avenue Pavement Rehabilitation Str/Dr $740,000 $0 $740,000 $0 $0 $0 $0 $0 Subtotal $740,000 $3,000,000 $3,740,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 1230050 Measure M Comp Streets 32 15R19 Old Newport Boulevard / West Coast Highway Modifications Str/Dr $0 $4,327,881 $4,327,881 $0 $0 $0 $0 $0 42 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $1,400 $0 $1,400 $0 $0 $14,709,500 $0 $0 Subtotal $1,400 $4,327,881 $4,329,281 $0 $0 $14,709,500 $0 $0 1230052 Measure M Comp Water Quality 61 26X11 Newport Dunes Infiltration Basin WQ/Env $0 $467,254 $467,254 $0 $0 $0 $0 $0 Subtotal $0 $467,254 $467,254 $0 $0 $0 $0 $0 Total Measure M $741,400 $7,795,135 $8,536,535 $3,000,000 $3,000,000 $17,709,500 $3,000,000 $3,000,000 GAS TAX MEASURE M 258 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 12601 RMRA 43 27RXX Birch Street Pavement Rehabilitation Str/Dr $0 $0 $0 $340,000 $2,300,000 $0 $0 $0 45 27RXX Eastbluff Drive Pavement Rehabilitation Str/Dr $0 $0 $0 $320,000 $0 $0 $0 $0 47 28RXX Jamboree Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $1,102,700 29 24R13 MacArthur Blvd Pavement Rehabilitation Str/Dr $0 $2,380,000 $2,380,000 $0 $0 $0 $0 $0 30 25R12 Newport Blvd and Via Lido Pavement Rehabilitation Str/Dr $0 $80,000 $80,000 $809,000 $0 $0 $0 $0 49 29RXX Newport Center Drive and Santa Cruz Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $500,000 $2,131,000 $0 48 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $530,000 $765,300 $0 $0 35 26R11 San Miguel Drive - San Joaquin Hills Road to Old Fo Str/Dr $0 $270,000 $270,000 $93,000 $0 $0 $0 $0 52 30RXX Seaview Ave Concrete Reconstruction Str/Dr $0 $0 $0 $0 $0 $0 $0 $2,469,000 50 29RXX Villa Balboa Trail and Fire Access - Concrete Replacement Str/Dr $0 $0 $0 $0 $0 $140,000 $0 $0 Subtotal $0 $2,730,000 $2,730,000 $1,562,000 $2,830,000 $2,508,000 $2,131,000 $2,469,000 Total RMRA $0 $2,730,000 $2,730,000 $1,562,000 $2,830,000 $2,508,000 $2,131,000 $2,469,000 13501 Contributions 68 24H13 Abandoned / Surrendered Watercraft Abatement PHB $13,000 $0 $13,000 $0 $0 $0 $0 $0 61 26X11 Newport Dunes Infiltration Basin WQ/Env $0 $311,502 $311,502 $0 $0 $0 $0 $0 96 16W12 Water and Wastewater Bay Crossing Main Rehabilitation Water $114,000 $0 $114,000 $0 $0 $0 $0 $0 Subtotal $127,000 $311,502 $438,502 $0 $0 $0 $0 $0 13801 Environmental Contributions 59 25X11 Big Canyon Restoration - Phase 3 WQ/Env $4,059,000 $3,266,409 $7,325,409 $0 $0 $0 $0 $0 Subtotal $4,059,000 $3,266,409 $7,325,409 $0 $0 $0 $0 $0 Total Contributions $4,186,000 $3,577,911 $7,763,911 $0 $0 $0 $0 $0 14001 Transportation and Circulation 32 15R19 Old Newport Boulevard / West Coast Highway Modifications Str/Dr $0 $750,000 $750,000 $0 $0 $0 $0 $0 42 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $0 $0 $0 $0 $0 $500,000 $0 $0 Subtotal $0 $750,000 $750,000 $0 $0 $500,000 $0 $0 Total Transportation and Circulation $0 $750,000 $750,000 $0 $0 $500,000 $0 $0 SB1 - Road Maintenance and Rehabilitation Account (RMRA) CONTRIBUTIONS TRANSPORTATION AND CIRCULATION 259 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 14101 Building Excise Tax 67 26P01 Playground Refurbishment Program PHB $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000 Subtotal $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000 Total Building Excise Tax $0 $150,000 $150,000 $300,000 $300,000 $150,000 $150,000 $150,000 14201 AQMD Subvention 13 20F14 City Yard Fueling Sup. Facilities & Transfer Station Rehab Facilities $0 $0 $0 $0 $0 $0 $0 $0 112 24M11 Fleet Electrification Program Misc $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0 Subtotal $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0 Total AQMD Subvention $189,000 $0 $189,000 $1,500,000 $0 $0 $0 $0 16001 Environmental Liability 60 25X12 Environmental Habitat Restoration - Monitoring and Maintenance WQ/Env $0 $14,500 $14,500 $0 $0 $0 $0 $0 Subtotal $0 $14,500 $14,500 $0 $0 $0 $0 $0 Total Enviromental Liability $0 $14,500 $14,500 $0 $0 $0 $0 $0 51201 Miscellaneous FFP 13 20F14 City Yard Fueling Sup. Facilities & Transfer Station Rehab Facilities $0 $1,059,000 $1,059,000 $0 $0 $0 $0 $0 42 21R16 West Coast Hwy Intersection Improvements & Pedestrian Bridge Str/Dr $0 $0 $0 $0 $0 $7,420,500 $0 Subtotal $0 $1,059,000 $1,059,000 $0 $0 $7,420,500 $0 $0 52101 Police Facility 19 30FXX Police Station Facilities $0 $0 $0 $0 $0 $0 $3,500,000 $0 Subtotal $0 $0 $0 $0 $0 $0 $3,500,000 $0 53201 Fire Stations 11 23F12 Balboa Library / Fire Station No. 1 Replacement Facilities $9,500,000 $6,500,000 $16,000,000 $0 $0 $0 $0 $0 17 30FXX Fire Station #3 Replacement Facilities $0 $0 $0 $0 $0 $0 $1,500,000 $0 Subtotal $9,500,000 $6,500,000 $16,000,000 $0 $0 $0 $1,500,000 $0 56201 Parks and Community Centers 10 23F11 15th Street Restroom Replacement Facilities $113,500 $0 $113,500 $0 $0 $0 $0 $0 65 26P11 Bonita Creek Park Athletic Field Turf Replacement PHB $0 $2,091,000 $2,091,000 $0 $0 $0 $0 $0 81 30PXX Grant Howald Park - Turf Replacement PHB $0 $0 $0 $0 $0 $0 $920,000 $0 15 26F11 Newport Coast Pickleball Lighting Facilities $0 $250,000 $250,000 $0 $0 $0 $0 $0 18 30FXX Newport Theatre Arts Center Facilities $0 $0 $0 $0 $0 $0 $900,000 $0 Subtotal $113,500 $2,341,000 $2,454,500 $0 $0 $0 $1,820,000 $0 Total Major Facilities Financing Plan $9,613,500 $9,900,000 $19,513,500 $0 $0 $7,420,500 $6,820,000 $0 BUILDING EXCISE TAX AQMD MAJOR FACILTIES FINANCING PLAN ENVIRONMENTAL LIABILITY 260 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 53501 Balboa Village Parking Mgmt District 55 25T13 Balboa Peninsula Trolley Program Transp $139,500 $0 $139,500 $0 $0 $0 $0 $0 Subtotal $139,500 $0 $139,500 $0 $0 $0 $0 $0 Total Balboa Village Parking Mgmt District $139,500 $0 $139,500 $0 $0 $0 $0 $0 53601 Neighborhood Enhancement 22 19D11 Balboa Island Drainage Master Plan / Pump Station Str/Dr $4,967,100 $0 $4,967,100 $0 $0 $0 $0 $0 65 26P11 Bonita Creek Park Athletic Field Turf Replacement PHB $0 $500,000 $500,000 $0 $0 $0 $0 $0 28 26L01 Landscape Enhancement Program Str/Dr $0 $100,000 $100,000 $0 $0 $0 $0 $0 79 22T12 Newport Pier / McFadden Square Rehabilitation PHB $150,000 $0 $150,000 $0 $0 $0 $0 $0 Subtotal $5,117,100 $600,000 $5,717,100 $0 $0 $0 $0 $0 Total Neighborhood Enhancement $5,117,100 $600,000 $5,717,100 $0 $0 $0 $0 $0 57001 Parks Maintenance Master Plan 65 26P11 Bonita Creek Park Athletic Field Turf Replacement PHB $0 $55,000 $55,000 $0 $0 $0 $0 $0 27 26R06 Concrete Replacement Program Str/Dr $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 66 26P02 Parks Maintenance Master Plan PHB $0 $1,695,000 $1,695,000 $1,900,000 $1,900,000 $1,750,000 $1,750,000 $1,750,000 67 26P01 Playground Refurbishment Program PHB $0 $150,000 $150,000 $0 $0 $150,000 $150,000 $150,000 Subtotal $0 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 Total Parks Maintenance Master Plan $0 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 $2,300,000 57101 Facilities Maintenance Category 14 26F02 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 $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Total Facilities Maintenance $0 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 $2,500,000 NEIGHBORHOOD ENHANCEMENT PARKS MAINTENANCE MASTER PLAN FACILITIES MAINTENANCE BALBOA VILLAGE PARKING MANAGEMENT DISTRICT 261 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 70101 Water Enterprise 16 26F03 Utilities Yard Facilities Improvements Facilities $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 Subtotal $0 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 70201 Water Capital 92 26R09 Grade Adjustments - Water Valves Water $0 $119,000 $119,000 $122,000 $125,000 $128,000 $132,000 $135,000 Subtotal $0 $119,000 $119,000 $122,000 $125,000 $128,000 $132,000 $135,000 70201931 Master Plan All 102 29WXXAsbestos Cement Pipe Replacement Program Water $0 $0 $0 $0 $0 $1,700,000 $0 $0 100 28WXXBay Crossings (BC-12, BC-17 SA-01)Water $0 $0 $0 $0 $700,000 $0 $6,240,000 $0 103 29WXXBluffs Area Pressure Regulation Water $0 $0 $0 $0 $0 $1,000,000 $0 $0 89 24W11 Cathodic Protection Program Water $0 $2,000,000 $2,000,000 $0 $0 $0 $0 $0 90 26W11 CM-9 and CM-6 MWD Turnout Improvements Water $0 $200,000 $200,000 $1,750,000 $0 $0 $0 $0 104 30WXXCorona Highlands Parallel Pipeline Water $0 $0 $0 $0 $0 $0 $311,000 $0 91 26W06 Distribution Valve Replacement Program Water $0 $149,000 $149,000 $153,000 $157,000 $160,000 $164,000 $169,000 99 27WXXWater Main Easement Pipeline Rehabilitation Water $0 $0 $0 $330,000 $2,210,000 $0 $0 $0 93 26W12Irvine Terrace East, Shorecliffs and Balboa Peninsula Water Line Replacements Water $0 $8,940,000 $8,940,000 $0 $0 $0 $0 $0 105 31WXXLido Isle Westside Water $0 $0 $0 $0 $0 $0 $0 $510,000 93 24W13 New Water Wells and Pipeline Water $0 $1,500,000 $1,500,000 $0 $20,000,000 $0 $0 $0 94 25W12 Recycled Water - Study/Design (Newport Center)Water $150,000 $0 $150,000 $0 $0 $0 $0 $0 96 16W12Water and Wastewater Bay Crossing Main Rehabilitatio Water $2,970,000 $0 $2,970,000 $0 $0 $0 $0 $0 97 26W05 Water System Rehabilitation Water $0 $520,000 $520,000 $533,000 $547,000 $560,000 $574,000 $589,000 106 31WXXWater Well Rehabilitation Program Water $0 $0 $0 $0 $0 $0 $0 $1,076,000 98 23W14 Zones 3 and 4 Pump Station Upgrades Water $0 $0 $0 $4,310,000 $0 $0 $0 $0 101 28WXXZone 4 Pipeline Replacement Water $0 $0 $0 $0 $6,100,000 $4,120,000 $0 $0 Subtotal $3,120,000 $13,309,000 $16,429,000 $7,076,000 $29,714,000 $7,540,000 $7,289,000 $2,344,000 Total Water Fund $3,120,000 $13,828,000 $16,948,000 $7,598,000 $30,239,000 $8,068,000 $7,821,000 $2,879,000 71101 Wastewater Enterprise 108 26R09 Grade Adjustments - Sewer Manhole Covers Wstwtr $0 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 109 26S03 Sewer Main Lining and Repairs Wstwtr $0 $900,000 $900,000 $900,000 $900,000 $900,000 $900,000 $900,000 Subtotal $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 71201 Wastewater Capital 109 25S03 Sewer Main Lining and Repairs Wstwtr $500,000 $0 $500,000 $0 $0 $0 $0 $0 Subtotal $500,000 $0 $500,000 $0 $0 $0 $0 $0 Total Wastewater Fund $500,000 $1,000,000 $1,500,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 WASTEWATER FUND WATER FUND 262 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan PROJECT LISTING BY FUNDING SOURCE FY 2025-26 THROUGH FY 2030-31 FY 2025-26 Budget Total 48 28RXX San Joaquin Hills Road Pavement Rehabilitation Str/Dr $0 $0 $0 $0 $0 $1,343,700 $0 $0 Subtotal $0 $0 $0 $0 $0 $1,343,700 $0 $0 Total TBD $0 $0 $0 $0 $0 $1,343,700 $0 $0 Subtotal for All CIP Projects $42,118,000 $66,743,297 $108,861,297 $50,730,000 $72,999,000 $55,174,700 $34,773,000 $25,458,000 Total for All Funds $42,118,000 $66,743,297 $108,861,297 $50,730,000 $72,999,000 $55,174,700 $34,773,000 $25,458,000 Pg Project Category Rebudget New Budget Total 118 67502 Utilities Undergrounding AD 124 Misc $5,397,933 $0 $5,397,933 $0 $0 $0 $0 $0 Subtotal UUD AD Improvement Funds 5,397,933$ $0 5,397,933$ $0 $0 $0 $0 $0 FUNDING TO BE DETERMINED UUD AD Improvement Funds FY 2025-26 Budget Total 2026-27 Plan 2027-28 Plan 2028-29 Plan 2029-30 Plan 2030-31 Plan 263 THIS PAGE IS INTENTIONALLY LEFT BLANK 264 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). 265 CONTINGENCY - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. DEBT SERVICE - The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. ENCUMBRANCE - The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure. Encumbrances represent valid obligations related to unfilled purchase orders or unfilled contracts. Outstanding encumbrances are recognized as budgetary expenditures in the individual department’s budget documents and their individual annual financial reports. ENTERPRISE FUNDS - Used to account for city operations that are financed and operated in a manner similar to private business enterprises. The objective of segregating activities of this type is to identify the costs of providing the services, and to finance them through user charges. The two main city enterprise funds are the City’s Water Fund and the Wastewater Fund. Both funds are financed by user charges to the customers (residents and businesses of Newport Beach). EXPENDITURE - The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss. EXPENDITURE AUTHORITY - The authorization to make an expenditure (usually by a budget act appropriation, provisional language, or other legislation). EXPENSE - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges. 3-YEAR EXPENDITURES AND POSITIONS - A display at the start of eachdepartmental budget that presents the various departmental programs by title, dollartotals, positions, and source of funds for the past, current, and budget years. FISCAL YEAR (FY) - A 12-month period during which revenue is earned and received, obligations are incurred, encumbrances are made, appropriations are expended, and for which other fiscal transactions are recognized. The City of Newport Beach’s fiscal year begins July 1 and ends the following June 30. FUND - A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out a specific purpose or activity. FUND BALANCE - For accounting purposes, the excess of a fund’s assets over its liabilities. For budgeting purposes, the excess of a fund’s resource over its expenditures. 266 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. 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. 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. 267 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. 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.) 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. 268 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.”) 269 100 CIVIC CENTER DRIVE NEWPORT BEACH, CA 92660 (949) 644 - 3141 WWW.NEWPORTBEACHCA.GOV