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2024/06/25 City Council Resolution 2024-053RESOLUTION NO.2024-053 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK APPROVING AND ADOPTING THE OPERATING BUDGET FOR THE CITY OF ROHNERT PARK FOR FISCAL YEAR 2024-25 WHEREAS the City Manager has heretofore prepared and submitted to the City Council a proposed operating budget for the City of Rohnert Park for the fiscal year 2024-25; and, WHEREAS, on May 14, 2024, and on May 28, 2024, at its regularly scheduled City Council meetings, the City Council discussed the operating budget proposed by the City Manager; and, WHEREAS, at its regular meeting on June 25. 2024, the City Council considered the revised operating budget proposed by the City Manager. NOW, THEREFORE, BE IT RESOLVED, by the Council of the City of Rohnert Park that the City of Rohnert Park Proposed Operating Budget for Fiscal Year 2024-25, attached hereto as Exhibit A, and incorporated by this reference, is hereby approved and adopted as the operating budget for the City of Rohnert Park for fiscal year 2024-25 which includes the following modifications: A. Changes directed by Council during the review of the budget; B. Adjustment of salary and benefit costs in accordance with applicable laws, ordinances, and resolutions of the Council and updated cost calculations regarding such salaries and benefits; C. Additions and deletions of temporary part-time job classifications by the City Manager as needed to meet the needs of the City, and administrative downgrades of regular permanent positions to existing lower level job classifications; D. Without increasing overall appropriations, the City Manager or their designee would have authority to: • Allow spending to exceed an individual line item up to the amount of the overall budget; • Unlimited authority for adjustments between categories or program budgets within a department or fund; • Move City Manager contingency funds to any General Fund department for expenditure; • Move appropriations between General Fund departments up to one percent (1 %) of the General Fund Adopted Budget; and • Add capital or non -capital projects for emergency repairs that do not increase overall appropriations and are within the City Manager's spending limits; E. Adjustment of interfund charges, indirect costs and other costs which are allocated to various accounts in accordance with City accounting practices and Cost Allocation Plan; F. Carryover of FY 2023-24 appropriations related to equipment purchases that were delayed; G. Inclusion of any existing capital projects which are to be carried forward into FY 2024- 25 without appropriation of additional funds and exclusion of any other FY 2023-24 projects or purchases which are not to be carried forward into 2024-25; H. Inclusion of any existing non -capital or major maintenance projects which are to be carried forward into FY 2024-25 without appropriation of additional funds; I. Incorporation of approved budget adjustments from FY 2023-24 which affect the FY 2024-25 budget, or for projects/purchases that have been delayed and which are not reflected in the budget document; J. The carry forward or adjustment of revenues and expenditures for grant -funded activities, in which the expenditures and the revenues must be "balanced"; K. Authority to appropriate developer deposits for expenditure, only for cost reimbursement projects where developers are providing funds for staff services and contracts are in place; L. Authority to estimate and appropriate anticipated developer fees for Specific Plans where costs are fully reimbursed to the City based on existing agreements; M. Suspension of expenditures as needed to respond to emerging negative fiscal conditions that may trigger the Fiscal Crisis Response Plan; and, N. Authorization to increase appropriations to record non -cash transactions in accordance with GAAP in order to record items such as depreciation and the transfer of capital assets to the appropriate fund as needed; and, O. Other administrative or accounting adjustments and corrections which are necessary to move funds to better align the City's chart of accounts and which are in accordance with the Council's direction and approval of the budget including the creation of capital project accounts for the purpose of administrative tracking and including, but not limited to, substitutions/exchanges of non -General Fund funding sources for projects so long as each fund has existing appropriations in place to do so and does not increase overall appropriations. BE IT FURTHER RESOLVED that the Finance Director is hereby authorized and directed to make changes to the budget in accordance with the modifications incorporated by this resolution on behalf of the City of Rohnert Park except where City Manager authorization is required. BE IT FURTHER RESOLVED that the City Manager is hereby authorized and directed to execute documents pertaining to same for and on behalf of the City of Rohnert Park. DULY AND REGULARLY ADOPTED this 25`h day of June 2024. CITY OF ROH PARK Susan H. Adam , or ATTEST: Sylvia Lopez Cuevas, City Clerk Resolution 2024-053 Page 2 of 3 Attachment: Exhibit A EI.R'ARD: RODRIGUEZ: S%NBORN: GICDICE:AADANIS Al' ( /-) NOES: ( ) ABSENT: ( ABSTAIN: ( � /h Resolution 2024-053 Page 3 of 3 \ram Lu z , Q Community Services t ION Yl `f Sk 74 I � _ .�w � 1 _ u .•yy �' �b��� �"� ` f rep _ -} \ "� % ` 1+, _ T•i�r II � � , =15GAL YEAH 2024-; PROPO*14 BUDGE" 'IN OF RnNNFRT PGR4 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF ROHNERT PARK ADOPTED BUDGET FISCAL YEAR 2024-2025 19 ROHNERT PAR 'N%,�ALI FORN�� 62 Submitted to the CITY COUNCIL by Marcela Piedra City Manager June 25, 2024 THIS PAGE INTENTIONALLY LEFT BLANK Table of Contents Introduction Budget Message from the City Manager................................................................1 General Information History.................................................................................................................... 7 Meetthe City Council.............................................................................................8 Commissions, Committees, and Boards................................................................ 9 Meetthe LeadershipTeam.....................................................................................10 Mission, Vision, Values..........................................................................................12 GoalsandPriorities...............................................................................................13 Demographics.....................................................................................................14 Organization Chart OrganizationChart..............................................................................................19 General Overview FundList.............................................................................................................. 21 Basisof Budgeting............................................................................................... 22 General Fund General Fund Revenue........................................................................................27 General Fund Expenditures.................................................................................40 Administration 1000-City Council........................................................................................47 1010-City Attorney...................................................................................... 49 1020-City Manager......................................................................................51 1030-City Clerk............................................................................................ 54 1040-Economic Development............................................................................. 59 1045-Communications........................................................................................ 63 1300-Finance....................................................................................................... 65 Table of Contents General Fund -continued 1399-Non-Departmental/Other Genera IGovernment ........................................ 69 1700-Human Resources...................................................................................... 77 2000-Development Services............................................................................... 81 3200-Public Safety.............................................................................................. 87 4000-Public Works............................................................................................. 103 5000-Community Services.................................................................................119 General Fund Special Revenues 4112-General Plan Maintenance..................................................................... 137 4215-Traffic Signals.......................................................................................... 138 4225-Affordable Linkage.................................................................................. 139 4230-Affordable Housing................................................................................. 140 4280-Copeland Creek....................................................................................... 141 4290-Rent Appeals Board................................................................................. 142 4310-Alcoholic Beverage Sales Ordinance....................................................... 143 4315-Abandoned Vehicle Abatement............................................................... 144 4350-Spay and Neuter Fund............................................................................. 145 4540-Sunrise Park............................................................................................ 146 5720-Housing Projects..................................................................................... 147 Table of Contents Special Revenues 4111-PEG...................................................................................................... 152 4210-Traffic Safety........................................................................................ 153 4232-Homeless............................................................................................. 154 4234-Grants.................................................................................................. 155 4249-UDSP-University District Maintenance Annuity Fund ......................... 156 4250-Public Facility Finance......................................................................... 157 4261-CFD-South-East .................................................................................... 158 4262-CFD-Westside....................................................................................... 159 4263-CFD-Bristol........................................................................................... 160 4264-CFD-SOMO........................................................................................... 161 4270-SESP Regional Traffic Fee.................................................................... 162 4276-SESP Additiona Personnel.................................................................... 163 4320-SLESF-Supplemental Law Enforcement Services Fund ......................... 164 4322-Measure M Parks................................................................................. 165 4325-Measure M Fire.................................................................................... 167 4327-Measure M Traffic............................................................................... 168 4415-Refuse Road Impact Fee....................................................................... 169 4420-Gas Tax................................................................................................. 170 4440-UDSP Regional Traffic............................................................................ 171 Internal Service Funds 2110-Information Technology Fund...............................................................173 2430-Vehicle Replacement Fund....................................................................178 2440-Fleet Service Fund................................................................................ 180 2500-Facilities Maintenance Fund.................................................................183 Graton Casino 4600-Graton Mitigation................................................................................. 188 4601-Graton Supplemental........................................................................... 190 4607-Graton Workforce Housing and Neighborhood Upgrade ..................... 191 4655-JEPA Wilfred Avenue Maintenance...................................................... 192 Table of Contents Capital Improvement Program 7110/7120/7130-Governmental Capital Improvement Projects...................196 7420-Sewer Capital Improvement Projects...................................................201 7430-Water-Capital Improvement Projects..................................................202 7440-Recycled Water Capital Improvement Program...................................203 Enterprise Funds Sewer 3420-Sewer Utility........................................................................................209 3425-Sewer Capital Preservation.................................................................. 212 Water 3430-Water Utility.........................................................................................214 3433-Water Preservation.............................................................................. 216 3436-Water Capacity Charge.........................................................................217 3440-Recycled Water Utility..........................................................................218 3445-Recycled Water Capitalization..............................................................220 Refuse 3450-Refuse.................................................................................................. 221 Golf Course 3100-Golf Course...........................................................................................223 Fiduciary 5330-Seized Assets........................................................................................ 226 5700-Successor Agency................................................................................. 227 Debt 8710-1999 TABS........................................................................................... 230 8720-2017 Sewer System Revenue Refund Bond.........................................231 8730-2018 A & B TABS Refunding................................................................232 Table of Contents Permanent Funds 4525-Performing Arts Center Donation........................................................234 5561-Performing Arts Center Endowment...................................................234 Authorized Positions.......................................................................................... 235 Resolutions and Policies............................................................................................. 245 Glossary.............................................................................................................. 299 Index................................................................................................................... tbd THIS PAGE INTENTIONALLY LEFT BLANK City Council Susan Hollingsworth Adams Mayor Gerard Giudice Vice Mayor Jackie Elward Samantha Rodriguez Emily Sanborn Councilmembers Marcela Piedra City Manager Michelle Marchetta Kenyon City Attomey Lee Burdick Assistant City Attorney Cindy Bagley Director of Community Services Jamie Cannon Director of Human Resources Vanessa Garrett Director of Public Works Alicia Giudice Director of Development Services Sylvia Lopez Cuevas City Clerk Tim Mattos Public Safety Director Betsy Howze Interim Finance Director June 25, 2024 To the Honorable Mayor, Members of the City Council, and Residents of Rohnert Park: Transmitted herewith is the City of Rohnert Park's Budget for fiscal year 2024- 25. The proposed budget totals $144.1 million for operations and capital projects. A total of $62.5 million are expenditures budgeted in the General Fund. The budget serves as the major policy and financing planning tool of the City. It is the plan that establishes the spending authority for the City's program and projects during the next twelve months. The budget for fiscal year 2024-25 is a fiscally prudent budget, which sets aside funding for projects, programs, and staffing changes that address the highest needs of the community and strategic priorities adopted by the City Council on March 26, 2024. The Council established the following four multi -year broad goals: Long Term Financial Sustainability 2. Community Quality of Life 3. Planning and infrastructure 4. Organization Well Being The Council also implemented three specific priorities for FY 2024-25 and those are: 1. Continue to make progress on the downtown project 2. Focus on infrastructure maintenance and beautification 3. Open Rohnert Park People Services Center Budgets are built upon estimates and assumptions. It is the cumulative total of all these estimates and assumptions that produce the resulting budget. The forecasts presented in this budget are based on trends collected over previous fiscal years as well as current data available. The revenue projections for fiscal year 2024-25 are assuming a soft economy with a somewhat flat revenue forecast. The three major sources of revenue in the City's General Fund are Sales and Use Taxes, Property Taxes, and Transit Occupancy Taxes. The City gratefully acknowledges the $14.1 million financial support provided to the City and our community by the Federated Indians of Graton Rancheria. These contributions mitigate the impact of the Tribe's gaming facility and provide important investments in the community. They make a significant and meaningful positive difference in Rohnert Park. The development of the budget is a very challenging process due to the limited resources and the growing needs of the city. Salaries, benefits, and pension costs account for approximately 130 Avram Avenue ♦ Rohnert Park CA ♦ 94928 ♦ (707) 588-2226 ♦ Fax (707) 794-9248 www.rpcity.org 54.3% of the General Fund leaving only 45.7% to address operations and capital projects. Nonetheless, the City manages to maintain existing funding levels for City Departments so they can continue addressing the needs of our community. This budget includes additional funding for certain Departments so they can enhance their service delivery. For instance, the Human Resource Departments will be hiring consultants for employee engagement efforts, and a class and compensation study as per the City's MOU with the unions. Additionally, the City will provide leadership training for staff. Community Services Department will be doing maintenance at the City's recreational facilities and upgrading equipment. Public Works will be doing deferred maintenance at several of the City's buildings, and taking care of the City's playgrounds. They will also be doing professional training. Public Safety Department be replacing body worn cameras, tasers and other field equipment. Information Technology Department will be upgrading the building access control system at Annex -Senior Center Building, upgrading a virtual server at the Annex, doing a network switch replacement at 6250 State Farm Dr. Personnel Changes The only personnel requests considered in the proposed General Fund budget is 24/7 Battalion Chief personnel coverage at the Department of Public Safety using existing staffing levels, and the hiring of two seasonal maintenance workers to assist the Public Works Department with citywide beautification efforts. Vehicles and Equipment The budget includes 18 replacement vehicles or equipment for a total cost of $2.6 million. Public Safety is replacing 3 Police Interceptors, 3 Sgt Explorers, a Ford Lightning truck and a Chevy Colorado. The Ford Lightning truck is for the Fire Marshal position. The Lightning was selected as an all -electric option that meets the needs of this position and starts our shift towards zero emission vehicles. The Chevy Colorado is for our Community Services Officer. This vehicle is the current standard for this position. Community services is replacing a mid -roof van with a lift used to transport our seniors on day trips throughout the year and then is converted to a teen camp passenger for Bay Area excursions. The van is unreliable, and needs to be replaced. Finance is buying a first-time vehicle and a charging station from the Vehicle Replacement Fund. Finance is no longer at City Hall, and a vehicle is needed for staff to travel as needed in a City vehicle. Public Works is replacing 3 trucks with a specialized van and 2 pick-up trucks with service bodies. Additionally, a new front -loader tractor and a mid -roof E-Van are being purchased. Sewer is replacing a pickup truck with a service body and a new vacon truck. The vacon truck is replacing our 2014 sewer cleaning machine. This is an extremely important tool the sewer department utilizes on a daily basis. Water is replacing a pick-up truck with either another pick-up or an E-van, a dump trailer, and a Tilt cab with a chassis and a box bed. The water department relies on this type truck to transport parts and material to various water leaks. Infrastructure Maintenance and Beautification The City has 62 major facilities that are under deferred maintenance. This proposed budget allocates $3.7 million to implement regular repair and maintenance and continue addressing major building deferred maintenance as recommended at City Hall, 6250 State Farm Drive, Community Center, Public Works Corp Yard, Senior Center complex, and Performing Arts Center. On October 17, 2022, the City completed a Facility Condition Assessment of its 62 facilities. The assessment includes a complete property deficiency evaluation, proposed corrective and maintenance recommendations, and estimated budgets for the corrective work for each facility. It is anticipated that more than $40 million is needed to complete the necessary repairs. Currently, the Public Works Department is working on more than 100 capital projects. Therefore, the goal for fiscal year 2024-25 is to focus on completing capital projects with time sensitive deadlines. Many critical infrastructure projects will be completed in the next two to three years such as: Honeybee Pool Renovation, Wooden Streetlight Pole Replacements, Creek path Replacement — Hinebaugh Creek, Sunrise Park Pickleball Court Replacement, 2 Streets Preventative Maintenance, Southwest Boulevard Complete Streets, B Section Sewer Line Upgrades, and Water Line Replacement in B Section. The City will continue its maintenance efforts, such as creek cleaning, street pavement throughout the city, sidewalk replacement, pothole repairs, park improvements, facility repairs, traffic signal maintenance, and other deferred maintenance work. Staff will continue working on conceptual designs for the expansion of the Public Works Corporation Yard at the downtown site. Over 10,000 water meters are being replaced with smart meters. A waterline along Southwest Boulevard is expected to be completed in the next fiscal year. CaIPERS Retirement Costs The City contracts with CalPERS for its pension system. CalPERS has made a number of assumption changes in recent years. Those changes, combined with CalPERS's investment performance, present a significant headwind to the City over the coming decade. Future CalPERS changes will further challenge the City. In addition to the annual costs paid to CalPERS, the City is also responsible for the Unfunded Accrued Liability (UAL). The UAL is the amortized dollar amount needed to fund past service credit earned (or accrued) for members who are currently receiving benefits, active members, and for members entitled to deferred benefits, as of the valuation date. The benefit packages offered through CalPERS are subject to actuarial changes reflected by the changes in benefit assumptions, methodologies or actual benefit package offerings. On May 25, 2021 the Council approved a lump sum payment of $24.3M to CalPERS to reduce the City's UAL obligation. The City's UAL is currently $41.8 million. This year's Citywide retirement costs including the 3 normal cost and the UAL is $5.9 million which is a decrease of $0.5 million or 7.5% over FY 2023-24. This reduction is attributable to the paydown of the UAL in 2021. Retiree Medical Costs The City has an obligation for certain retiree medical costs. To mitigate this obligation, several years ago the City decided to contribute to a retiree medical prefunding program known as the California Employer's Retiree Benefit Trust (CERBT). The pre -funding program provides earnings on deposits to help fund future retiree health costs. The CERBT investment program is expected to earn approximately 6.5% per year over the long-term, but the investment program returns are not guaranteed, and are subject to losses like other bond and equity market investments. Because of the prudent contributions made to this fund in prior years, the City is now able to take draws on the trust to fund current year retiree medical pay -go costs. The most recent valuation of the post -retirement health program as of July 1, 2023 indicates a total liability of $20.3 million, less the CERBT market value assets of $15.4 million leaving an unfunded Actuarily Accrued Liability (AAL) of $4.9 million. The FY 2024-25 proposed General Fund Budget includes pay -go appropriations of $1,626,400 for retiree health care. Costs are up approximately $136,400 or 8.9% over FY 2023-24. After the General Fund is reimbursed from the water and sewer funds for their portion, the General Fund's net pay -go costs are $1,451,400. These costs are further reduced by a draw on the CERBT fund which is also split with the water and sewer funds. The total amount of the draw for FY 2024-25 is approximately $900,000. General Plan Update The General Plan is the guiding document for how our community grows and evolves. The current General Plan was created in the late 1990's and adopted with a 2020 horizon. Since then, the City has prepared incremental updates (14 total) in between 2001 through 2014, as needed to address changing circumstances within the City. This represents a substantial number of amendments but it reflects the City's commitment to keep the General Plan current. Because of this ongoing assessment, the General Plan update that the City is currently undertaking will include minor changes to reflect state mandated requirements and changing land uses related to tribal lands. It is anticipated that there will be a Revised General Plan Policy document available for public review in late July, with the next step of having an Administrative Draft EIR Completed by mid- August. Challenges Although the near -term outlook for Sonoma County has grown slightly, the baseline forecast still assumes the U.S. economy will avoid a recession, but growth will continue to slow as interest rates remain elevated. The City of Rohnert Park will continue to approach fiscal year 2024-25 conservatively and remain status quo until there are solid indicators of solid economic stability and growth sunsetting in fiscal year 2025-26. 4 The City has experienced several retirements which affect continuity of services and institutional knowledge. Several City departments are struggling with retention and recruitment efforts. In recent months the city has experienced business closures. For instance, the recent closure of Burlington, Kelly Moore Paints, Rohnert Park Cinema, and 99 cent store, have impacted sales tax revenues. Many of our operational costs have increased by more than 5% so we anticipate continued increases in personnel and operational costs. We also anticipate a rising demand for services as our city grows. As the State continues with its fiscal challenges, we anticipate diminishing funding which in the past has assisted the City with certain initiatives. A key focus area for the City in the next 10 years is the development of the downtown project, and addressing its aging infrastructure as previously discussed. The General Fund provides essential funding for City services and supports a wide array of programs and services that benefit the entire community. City staff monitor the City's budget to ensure that revenues and expenditures are in accordance with the adopted budget, meet service expectations, and meet the goals established by the City Council on a yearly basis. Conclusion The City is presenting this fiscally prudent balanced budget, which addresses the rising needs and wants of our residents while also maintaining existing services and programs at current levels. The City will continue to be diligent in order to maintain a level of reserves adequate to support any future unforeseen expenditures, revenue fluctuations, or shifts in the economy. We would like to thank the City Council, Finance Department, and City employees who provided input for the preparation of this budget. Respectfully submitted, c Marcela Piedra City Manager 41L - VV Betsy Howze Interim Director of Finance THIS PAGE INTENTIONALLY LEFT BLANK El 1*4 T aeov HISTORY OF THE CITY OF ROHNERT PARK The City of Rohnert Park was established in 1962. Rohnert Park is the third largest city in Sonoma County, with a population estimated at 44,216. The population of Sonoma County is estimated at 482,650. Rohnert Park encompasses 7.3 square miles and is situated in the middle of the North Bay. Rohnert Park is a general law municipality whose structure and powers are defined by the general law of California. It is governed by a five -member City Council. Councilmembers are elected by district for four- year terms, with elections rotating every two years. Each year the Council selects a Mayor and Vice Mayor. The Council appoints the City Manager and the City Attorney to carry out its adopted policies. The City of Rohnert Park provides a full range of services including parks and recreation, planning, building and code compliance, water and sewer, finance, maintenance of streets, parks, sidewalks and other infrastructure. The Rohnert Park Department of Public Safety (RPDPS) provides police and fire services and is one of two cities in California with a combined Department. The City also operates a Senior Center, a renowned Performing Arts Center, a Sports and Fitness Center, and Animal Shelter, three pools, and five community recreation centers. t *n MEETYOUR CITY COUNCIL The Rohnert Park City Council is elected by the Rohnert Park voters to serve for four year terms. There are five members of the Council, including a Mayor and a Vice Mayor. The City Council adopts goals and policies during Council meetings to set the direction for the City. The Council approves and adopts the City's Financial Plans, General Plan and the Capital Improvement Plan. The City Council appoints the City Manager, the City Attorney, and members of City Commissions, Committees, and Boards. To find your district, please visit-ncitv.or or scan the QR code to use our interactive mapping tool. SUSAN H. ADAMS MAYOR Council District 5 Phone: (707) 899-3085 JaNaII Na.i ay.vi a,. GERARD GIUDICE VICE MAYOR Council District 3 Phone: (707) 899-3087 ggiudice@rpcity.org JACKIE ELWARD COUNCILMEMBER Council District 4 Phone: (707) 899-3086 jelward@rpcity.org SAMANTHA RODRIGUEZ COUNCILMEMBER Council District 1 Phone: (707) 899-3092 srodriguez@rpcity.org EMILY SANBORN COUNCILMEMBER Council District 2 Phone: (707) 899-3088 esanborn@rpcity.org Yam,,,, — ��,• �� . •� - ... - .. ."ti �@���i. Ili L'!h.'�"1.:``�C ` t:.a7�/,'`•�u!"- , � � - � - :. . � r�P' CITY OF ROHNERT PARK FOUNDATION COMMISSIONS, The City of Rohnert Park Foundation is a tax exempt, COMMITTEES + 501(c)(3) non-profit organization established to provide BOARDS funding in areas of need in the community of Rohnert Park and to fund projects to enhance and sustain the community of Rohnert Park. While the City Council is BUILDING BOARD OF APPEALS charged with overseeing The purpose of the Building Appeals Board is to hear and the general policies and decide appeals of orders, decisions and determinations governance of the City, made by the Building Division relative to the application there are also official civic and interpretation of Title 24: California Building Standards bodies in Rohnert Park, Codes and other regulations governing use, maintenance all of which are important and change of occupancy. to the functioning of our City government and the BICYCLE + PEDESTRIAN ADVISORY COMMITTEE wellbeing of our citizens. The Bicycle and Pedestrian Advisory Committee advises In addition their the Rohnert Park City Council and City of Rohnert Park oversight duties, some of staff on the implementation of Rohnert Park's Bicycle and these commissions, Pedestrian Master Plan; provides feedback to staff on committees, and boards projects relating to walking and bicycling; and represents also provide direction and community and constituent interests in alternative recommendations to the transportation planning. City Council on specific MOBILE HOME PARKS RENT APPEALS BOARD issues. The purpose of the Mobile Home Parks Rent Appeals all citizens of Board is to ensure that the Mobile Home Ordinance is RohVirtually Park benefit administered fairly for both mobile home park residents frromom the he efforts of the and park owners. dedicated citizens who PARKS + RECREATION COMMISSION willingly give of their time The Parks and Recreation Commission is a group of five to serve on these community volunteers appointed by the City Council to important civic bodies. advise them on matters relating to city parks, cultural arts and recreation facilities and services. PLANNING COMMISSION The Planning Commission is appointed by the City Council. The Commission is charged with development of the General Plan, implementation and administration of the Zoning Ordinance, and review of development applications. SENIOR CITIZENS ADVISORY COMMISSION The Senior Citizens Advisory Commission advises the City Council and the City Manager on all matters relating to policies and programs which will serve all senior citizens of the Rohnert Park community. il� MEETYOUR T�DERSHIP The City Manager is appointed by the City Council to serve as the City's Chief Administrative Officer. The City Manager is responsible for the efficient management of all City business, including coordinating the implementation of City Council policies and programs; coordinating with a high performing team of department directors who administer City programs and services; and coordinating intergovernmental relations and legislative advocacy, media relations and public information. r� MARCELA PIEDRA CITY MANAGER Phone: (707) 588-2223 admin@rpcity.org VACANT ASSISTANT CITY MANAGER MICHELLE MARCHETTA KENYON CITY ATTORNEY Burke, Williams + Sorensen, LLP SYLVIA LOPEZ CUEVAS CITY CLERK Phone: (707) 588-2227 cityclerk@rpcity.org BETSY HOWZE INTERIM DIRECTOR OF FINANCE Phone: (707) 585-6717 bhowze@rpcity.org 10 TIM MATTOS DIRECTOR OF PUBLIC SAFETY Phone: (707) 584-2650 psafety@rpcity.org VANESSA GARRETT DIRECTOR OF PUBLIC WORKS Phone: (707) 588-3300 pwprojects@rpcity.org CINDY BAGLEY DIRECTOR OF COMMUNITY SERVICES Phone: (707) 588-3488 communityservices@rpcity.org ALI GIUDICE DIRECTOR OF DEVELOPMENT SERVICES Phone: (707) 588-2231 agiudice@rpcity.org r JAMIE CANNON DIRECTOR OF HUMAN RESOURCES Phone: (707) 588-2224 jcannon@rpcity.org m MISSION, VISION + VALUES The City's mission is a statement of the purpose of the organization. It fundamentally defines what the organization stands for and what it will do. The City's vision sets the focus for the future. It is a statement of where the organization is going. Each of these organizational values has associated behaviors that can be demonstrated throughout the organization. MISSION G We care for our residents by working together to build a better community for today and tomorrow. VISION Rohnert Park is a thriving, family friendly community that is a safe, enjoyable place to live, work and o play. VALUES Integrity Fiscal Responsibility Communication Innovation and Creativity Collaboration MA A , J -+ -- - -� 5 •� N loom— •,a� AVA VA - IV Dow A,*. • i� 17 . x1rF_ ROHNERT PARK GOALS + PRIORITIES Successful organizations, including cities, have clear goals and priorities in order to maintain focus. Having clear goals and priorities has been an essential part of Rohnert Park's success. GOALS LONG TERM FINANCIAL SUSTAINABILITY Provide for long term financial health and sustainability with sufficient resources for our valued community services. COMMUNITY QUALITY OF LIFE Provide for public safety, develop the downtown, address housing and the needs of the unhoused, offer community enrichment opportunities, and foster an equitable high quality of life. PLANNING AND INFRASTRUCTURE Provide for long range planning, environmental sustainability, and well -maintained infrastructure, including facilities, streets, parks, and utilities. ORGANIZATION WELL BEING Be an employer of choice to attract and retain talent, provide for sound internal systems to support City services. PRIORITIES 13 1. Continue to make progress on the Downtown 2. Focus on infrastructure and beautification 3.Open the Rohnert Park Services Center ROHNERT PARK PROFILE About 45 miles north of San Francisco and centrally located in the North Bay, Rohnert Park is surrounded by unparalleled natural beauty: The Russian River Valley to the north; the Sonoma Mountains to the east; and the scenic Pacific Coast and Bodega Bay to the west. As home to Sonoma State University, Rohnert Park enjoys the vitality of being a college town and offers a wide variety of outdoor recreation, family cultural events, upscale dining, craft breweries, and more. The Graton Resort and Casino offers a premier gaming experience with numerous slot machines, table games, and a poker room. Owned by the Federated Indians of Graton Rancheria and operated by Station Casinos, the resort features luxurious accommodations, diverse dining options, a spa, and event spaces, making it a popular destination for entertainment and relaxation. Called "The Friendly City" for its welcoming spirit, Rohnert Park covers seven -square miles with a population of more than 43,000 residents. or�� POPULATION 44,216 ■ 53% WHITE . 30% HISPANIC OR LATINO . 6% ASIAN 5% TWO OR MORE RACES ' 4% BLACK OR AFRICAN AMERICAN I 1% AMERICAN INDIAN + ALASKA NATIVE I 1% NATIVE HAWAIIAN + OTHER PACIFIC ISLANDER 14 `T 1 SONOMA COUNTY TOP 10 EMPLOYERS KAISER PERMANENTE GRATON RESORT + CASINO 4 J L ST. JOSEPH HEALTH KEYSIGHT TECHNOLOGIES SAFEWAY JACKSON FAMILY WINES SUTTER HEALTH MEDTRONIC AMY'S ,aE OLIVERS `.9 HOUSING + INCOME 50% OWNER -OCCUPIED HOUSING RATE $118,345 MEDIAN HOUSEHOLD INCOME f EDUCATION 13 SCHOOLS 3 HIGH SCHOOLS 6,000 ENROLLMENT S w`142 iN aPOLICE 35,267 CALLS FOR SERVICE WITH AN OFFICER RESPONSE 2,932 NUMBER OF INCIDENTS F�Rf DEpj. FIRE 5,318 1 CALLS FOR SERVICE 0 UTILITIES 10,334 NUMBER OF WATER ACCOUNTS/CONNECTIONS 1,418,000,000 GALLONS DISTRIBUTED PER YEAR 110 MILES OF WATER LINES 100 MILES OF SEWER 81 MILES OF STORM DRAIN it. PUBLIC WORKS 101 MILES OF STREETS 3,096 NUMBER OF STREETLIGHTS 12 MILES OF BIKE PATHS Im BUILDING PERMITS 1921 PERMITS ISSUED (2023-24) 105 NEW RESIDENTIAL UNITS $67,579,325 VALUE OF CONSTRUCTION PARKS, RECREATION + ARTS 178 ACRES 27 PARKS 5 COMMUNITY RECREATION CENTERS 3 POOLS 2 GOLF COURSES 1 PERFORMING ARTS CENTER 1 SPORTS RECREATION CENTER 17 THIS PAGE INTENTIONALLY LEFT BLANK il. ,101iiVERT PAD- G2 S A L I FOR-0—' City Attorney ORGANIZATION CHART Residents of Rohnert Park City Clerk/ Human Resources/ Elections I I Risk Management Development Services Planning Building Permits Engineering Code Enforcement Housing Payroll Finance Utility Billing Budget Accounting Purchasing City Council City Manager Economic Development Public Safety Assistant City Manager Communications Public Works Police Fleet Fire Building Streets Sustainable Utilities (Water, Sewer, Recycled Water) Parks Maintenance Public Projects Information Technology Community Services Animal Services Aquatics Community Centers Performing Art Center Programs and Events Senior Center Sports and Fitness Center THIS PAGE INTENTIONALLY LEFT BLANK CITY FUNDS GOVERNMENT FUNDS 1000 General Fund GENERALFUND SPECIAL REVENUE 4112 General Plan Fee 4215 Traffic Signals Fee 4220 Affordable Housing Rental Fee 4225 Affordable Linkage Fee 4230 Affordable Housing 4280 Copeland Creek Fee 4290 Rent Appeals Board 4310 Alcohol Beverage 4315 Abandoned Vehicle 4350 Spay + Neuter 5710 Housing Projects FIDUCIARY 5530 Asset Forfeiture 5700 Redevelopment Successor Agency SPECIAL REVENUES 4111 DIVCA AB2989 - PEG 4210 Traffic Safety 4232 Homeless 4234 Grants 4249 UDSP University District 4250 Public Facility Finance 4261 CFD South -East 4262 CFD Westside 4263 CFD Bristol 4264 CFD SOMO 4270 Southeast Specific Plans 4273 Southeast Specific Plans 4276 Southeast Specific Plans 4320 Supplemental Law Enforcement 4322 Measure M Parks 4325 Measure M Fire 4427 Measure M Traffic 4420 Gas Tax 4440 University District Specific Plan SPECIAL REVENUES 4525 Performing Arts Center Donations/Endowment 1, i ''N PROPRIETARY Enterprise 3420 Sewer 3425 Sewer Preservation 7420 Sewer CIP 3430 Water 3433 Water Preservation 3436 Water Capacity Charge 7430 Water CIP 3440 Recycled Water 3445 Recycled Preservation 7440 Recycled Water CIP 3450 Refuse Utility 3100 Golf Course Internal Service 2110 Information Technology 2430 Vehicle Replacement 2440 Fleet 2500 Facility Maintenance Casino .p 4600 Mitigation 4601 Supplemental 4607 Neighborhood Upgrade 4655 Joint Exercise of Powers 21 FUND STRUCTURE AND BASIS OF BUDGETING In accordance with generally accepted accounting principles, the City's financial reporting system is organized on a fund basis and presented by account string segments, organization (ORG) codes, and object (OBJ) codes. The City's various funds are structured to segregate and identify those financial transactions and resources associated with providing specific activities or programs in conformance with special regulations, restrictions, or limitations. The basis of accounting used for financial reporting is in accordance with generally accepted accounting principles (GAAP). The basis for each of the funds are not necessarily the same as the basis used in preparing the budget document. The City of Rohnert Park uses the modified accrual basis for budgeting governmental funds. This basis is the method under which revenues and other financial resources are recognized when they become both "measurable" and available to finance expenditures of the current period. Budgets are prepared for each fund. The Projected Net Change in Fund Balance is estimated at the time the Fund Statements are prepared and is subject to change. DESCRIPTION OF FUNDS: General Fund: One of five governmental fund types. The general fund typically serves as the chief operating fund of a government. The General Fund accounts for all financial resources except those required to be accounted for in another fund. General Fund revenues are used to support city services such as police, fire, public works, and community services. Special Revenue Funds: Governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes. The City has many Special Revenue Funds. Capital Projects Funds: Governmental fund type used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). Enterprise Funds: Proprietary fund type used to report an activity for which a fee is charged to external users for goods or services. The City has five Enterprise Funds: • The Water Fund accounts for water production to City residents, including, but not limited to, operations, maintenance, financing and related debt service, and billing and collections. • The Sewer Fund accounts for sewage disposal to City residents, including, but not limited to, operations, maintenance, financing and related debt service, and billing and collections. • The Recycled Water Fund accounts for recycled water production to City residents, including, but not limited to, operations, maintenance, billing, and collections. `V: FUND STRUCTURE AND BASIS OF BUDGETING • The Refuse Fund accounts for the remaining assets held in the fund upon the adoption in 2021 of Ordinance No. 983, in which the City transferred refuse billing and rate -setting responsibilities over to an independent contractor. Prior to the adoption of Ordinance No. 851, the fund was used to account for the refuse billing and collection services performed by the City. • The Golf Course Fund accounts for city golf course activity to City residents, including, but not limited to, operations, maintenance, financing and related debt service, billing and collections. Foxtail manages operations and maintains the City's golf course parcel, with regular rent due monthly and percentage rent due based on golf course performance during the year. Internal Service Funds: Proprietary fund type that may be used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units or to other governments on a cost -reimbursement basis. The City has four Internal Service Funds. • Information Technology Funds accounts for: o All costs related to compliance with State, Federal and Local laws regarding the privacy, security, and reliability of its data. o Maintenance of: ■ City network. ■ City phone network. ■ City computers and servers. ■ City software. ■ City technology replacement. o Accumulation of funds to ensure the upgrade and replacement of our IT infrastructure and software in the Information Technology Reserve Fund. • Fleet Services Funds account for: o Operating costs related to vehicle maintenance and repairs, including, but not limited to, emission testing, hazardous materials handling/disposal, and preventative maintenance programs. o Accumulation of funds to ensure the Fleet Services capital improvement and maintenance needs are met and critical equipment replacements are funded by utilizing the Fleet Services Capital and Maintenance Reserve account. • Vehicle/Equipment Replacement Fund accounts for: o the accumulation of funds for future vehicle/equipment replacement. 23 FUND STRUCTURE AND BASIS OF BUDGETING • Facilities Fund accounts for: o Costs associated with the maintenance of City facilities. Permanent Funds: Governmental fund type used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government's programs (i.e., for the benefit of the government or its citizenry). The City has one Permanent Fund; the Spreckels Endowment Permanent Fund. Private -Purpose Trust Funds: Fiduciary trust fund type used to report all trust arrangements, other than those properly reported in pension trust funds or investment trust funds, under which principal and income benefit individuals, private organizations, or other governments. The City has one Private -Purpose Trust Funds: • Redevelopment Successor Agency Fund was created to serve as custodian for the assets and to wind down the affairs of the Community Development Commission pursuant to the Redevelopment Dissolution Act. FINANCIAL REPORTING AND BUDGET ADMINISTRATION • The City shall prepare an annual balanced budget based on the Council's goals and objectives. • The Council shall formally review the City's fiscal condition, after six months of operations each fiscal year, as soon the accounting for that time period can be finalized. • City staff shall prepare annual financial statements in accordance with generally accepted accounting principles (GAAP) and will strive to meet the requirements of the GFOA's Award for Excellence in Financial Reporting program. • The City shall contract with an independent auditing firm to perform an annual audit of the City's finances. The City will strive to achieve an unqualified auditor's opinion. • The City shall issue audited financial statements as soon possible after the close of the fiscal year. 24 BUDGET AND FISCAL POLICIES The City of Rohnert Park, at times, realizes an operating General Fund Surplus at fiscal -year end due to cost cutting measures, revenue in excess of projections, and operational modifications. The City Council of the City of Rohnert Park adopted a Reserve and Use of Fund Balance policy by Resolution NO: 2021-101 on September 14, 2021. A copy of the policy is included in the Resolutions and Policy section of this document. CAPITAL FINANCING AND DEBT MANAGEMENT • The City will use debt financing only for one-time capital improvement projects. The project's useful life must exceed the term of the financing and the project revenues or source(s) of funding must be sufficient to meet the long-term debt obligation. • Debt financing will not be used for any recurring operating or maintenance expenditures. • Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes, or developer agreements when the benefit is attributable to a specific user. • The City will seek an investment grade rating of Baa/BBB or greater on all issuances. • The City shall maintain compliance with all bond covenants and arbitrage regulations. • The City shall provide full disclosure on all financial reports and Official Statements. • The City will conduct periodic reviews of all outstanding debt to determine opportunities for refinancing that provide a net economic benefit. HUMAN RESOURCES The Human Resources are an overarching framework of parameters that address the City of Rohnert Park's workforce. Please refer to the specific Memorandums of Understanding, Employment Contracts, Employment Outlines, Personnel Rules and Policies and Procedures for details governing the City's various employee groups. Subject to the applicable provisions of the Rohnert Park Municipal Code, the Budget Resolution, the Personnel Rules, any applicable Administrative and Procedures, the City of Rohnert Park Classification Plan, and these Budget Policies, the City Manager may take the following actions in the areas noted below: • Allocation Modifications Modify the "Pay Rate and Ranges" to the extent that the results of an appropriate job analysis(es) or reorganization demonstrates that a position or position's minimum 25 qualifications should be substantially modified or should be reassigned from one department to another department. However, should the results of an appropriate job analysis(es) or reorganization result in the modification of an existing pay schedule or the reassignment of a position to a different pay schedule, such reclassifications, including the updated "Pay Rate and Ranges" document, shall be approved by City Council at a City Council meeting. • Over -hire Appointments Authorize appointment of permanent employees in excess of the number of allocated positions in a particular classification in situations where a vacancy is anticipated within a short period of time, or in situations where a current employee is not actively at work and is not expected to return for a significant period of time or at all, provided there is no substantial overall financial impact resulting from such an action. • Supervisory Assignments Assign responsibility to employees who routinely and consistently are assigned to a lead or supervisory position over other employees, subordinate classifications, or agency - sponsored program participants. This assignment shall be made for duties outside of the employee's regular scope of employment and shall be compensated with a five percent (5%) stipend. KI- GENERAL FUND The General Fund is the main operating fund for the City and accounts for all revenues and expenditures that are discretionary in nature and used to finance the programs and services recommend by the City Manager, approved by the City Council of the City of Rohnert Park and are not otherwise accounted for in another fund. The major revenue sources for the City are sales taxes, property taxes, transient occupancy taxes, franchise fees, licenses and permits, and community service fees. In the City of Rohnert Park, these services include general government, public safety, public works, development services, animal services, recreation, and cultural arts. 27 OVERVIEW General Fund revenues provide essential funding for City services and support a wide array of programs and services that benefit the entire community. These services include, general government services, public safety, public works, development services, recreation programs, the Performing Arts Center, maintenance of parks, facilities and infrastructure. The following discussion outlines the City's primary General Fund revenues. All amounts are rounded for discussion purposes. In the first few months of 2024, revenues surged then bounced back to their regular rates after the COVID-19 pandemic. However, there are varying opinions about the state of the economy. Although a recession is not expected, inflation has been a concern and has caused a slowdown in current -year results. This may result in little to no growth for Fiscal Year 2024-25. The budget for this fiscal year again assumes that most businesses and activities will slowly return to pre -pandemic levels and then stabilize. The estimated revenue for Fiscal Year 2024-25, excluding funds transferred from other sources, is $50.6 million. This represents a slight increase of $725,000 or 1.5% compared to the revised budgeted amount of $49.9 million for Fiscal Year 2023-24. It is projected that Sales Tax revenue will increase by $2.0 million over the revised budgeted amount for Fiscal Year 2023-24. This is mainly offset by a decrease in Property Taxes of $480,000 and Revenue from Other Governments of $1.2. SALES TAX The largest source of revenue for the City comes from Sales Tax, which represents about 36.1% of the General Fund revenue, excluding transfer in. This category includes the State, District, and Local Sales Tax. The current sales tax rate for the City is 9%. The Fiscal Year 2024-25 Sales Tax revenue is $18.3 million based on projections that calculate the different tax categories, and estimates are created based on a recovery percentage using a forecast model provided by HDL Companies, the City's sales tax consultant. In 2010 City of Rohnert Park voters approved a 0.5% sales tax in Measure E which was to preserve the safety and character of Rohnert Park, and maintain/protect general City services, including 9-1-1 emergency response; fire protection; neighborhood police patrols; gang/sex offender enforcement; disaster preparedness; street paving/pothole repair; park maintenance; and other essential services. This tax was set to expire in 2015. Measure A which continued the sales tax was subsequently approved, and it will continue indefinitely unless the city council 28 members unanimously vote to end it. A new 0.5% sales tax, Measure H, which commenced October 1, 2024 was passed by voters to improve and enhance local fire prevention, protection, emergency paramedic services and disaster response throughout Sonoma County by: improving vegetation management to prevent wildfire spread; attracting and retaining qualified, local firefighters; improving response times; and updating firefighting facilities and equipment. The measure continues until ended by voters. In the Fiscal Year 2024-25, the Sales Tax revenue is expected to increase significantly by approximately $2.0 million or 12.8%. This is mainly due to the commencement of Measure H. The following chart depicts the 10-year Sales Tax revenue history, including Measure E, Measure A, and newly enacted Measure H revenues. $20.00 $18.00 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 Sales Tax Revenue $18.28 V $14.27 $15.50 Actual Actual Actual Actual Actual Actual Actual Actual Est. Budgeted FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY21-22 FY 22-23 Actual FY 24-25 FY 23-24 PROPERTY TAX Property Tax is the City's second-largest source of revenue, contributing 24.37% to the General Fund budget, excluding transfers in. The City estimates a decrease of 3.8% or $480,000 in budgeted Property Tax revenue compared to the previous year's revised budget. This is mainly due to the Redevelopment Property Tax Trust Fund (RPTTF) dollars being lower than FY 2023-24 ($364k). Unsecured Property Taxes and Property Transfer Taxes are estimated to be lower as well. The total revenue is $12.3 million 29 To illustrate the 10-year history of Property Tax revenue, the following chart has been included. It shows the reclassification of Motor Vehicle License Fee (MVLF) revenue from the Intergovernmental & Grants category to Property Tax revenue. The MVLF revenue stream replaces a previous revenue source that was part of a state -mandated shift of money for schools in exchange for vehicle license fee revenues. The City projects the MVLF revenue to be $5.0 million. $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 Property Tax Revenue Actual Actual Actual Actual Actual Actual Actual Actual Est. Actual Budgeted FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY21-22 FY 22-23 FY 23-24 FY 24-25 TRANSIENT OCCUPANCY TAX Transient Occupancy Tax (TOT) revenue is the City's third largest revenue source, representing approximately 8.9% of the General Fund Revenue, excluding transfers. This revenue stream dropped dramatically during Fiscal Year 2020-21, the COVID-19 Pandemic Shutdown. Fiscal Year 2024-25 TOT revenue is projected to be $4.5M up $43,000, or 1.0% from the prior year's budget of $4.4M. Kip: $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 Transient Occupancy Tax Revenue $5.00 $4.60 $4.66 $4.59 $4.46 $4.50 $2.90 $3.45 $3.60 $3.13 Actual Actual Actual Actual Actual Actual Actual Actual Est. Actual Budgeted FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY21-22 FY 22-23 FY 23-24 FY 24-25 LICENSES & PERMITS License and Permit revenue is projected at $1.6 million for Fiscal Year 2024-25. This projection reflects a decrease of $85,000 over the Fiscal Year 2023-24 budget. This decrease is mainly due to a decrease in Fire Plan Permit Plan checks, offset by an increase in Building Plan Checks and Planning fees. FRANCHISE FEES Franchise Fee revenue is projected at $3.1 million for Fiscal Year 2024-25 which is the same as the current budget. Gas and Electric, Cable Television, and Refuse operators pay franchise fees to the City for using public streets. The projected revenue from these fees for Fiscal Year 2024- 25 is $3.1 million, which is the same as the current budget. Franchise Fee revenue makes up around 6.2% of the General Fund revenue, excluding transfers in. Franchise Fees are made up of the following: Pacific Gas & Electric The City receives 1% of the gross gas revenue and 1% of the gross electric revenue and is Kai therefore subject to fluctuations in energy rates and usage. As PG&E costs rise, the City revenue increases accordingly. Pacific Bell Telephone Company/AT&T California and Comcast Cable Communications Group This revenue is generated through a State Video Service Franchise Agreement between the City, Comcast Cable Communications Group, and AT&T. The City receives 5% of gross receipts as franchise fees, as mandated by California Public Utility Code Section 5840(q)(1). However, the fee may vary depending on changes in cable rates and subscriptions. Recology Sonoma Marin The City has a contract with Recology Sonoma Marin for refuse hauling service (garbage, recycling, compost, and street sweeping). Additionally, the City has non-exclusive agreements with Recology Sonoma Marin, M&M Services, and N Leasing (Republic Services) to provide and haul temporary construction and demolition debris boxes. The City receives a 15% Franchise Fee based on gross receipts for each service. CHARGES FOR SERVICES Charges for Services are projected at $2.9 million for Fiscal Year 2024-25. The projection reflects an increase of $117,000 mainly due to an expected increase in building inspections ($147k). Most other categories of charges are reduced or flat over the Fiscal Year 2023-24 revised budget. COST ALLOCATION PLAN The Cost Allocation Plan is expected to bring in $1.5 million in revenue. This is a decrease of $260k or 14.6%. This figure is calculated using the costs from Fiscal Year 2023-24, with an additional COLA for Fiscal Year 2024-25. The revenue is collected from Enterprise and Successor Agency Funds, to cover their portion of City expenses, including those related to the City Manager's Office, Finance, and Human Resources. COMMUNITY SERVICES The revenue for Community Services is expected to be $1.9 million, which is $93,000 more than the revised budget for Fiscal Year 2023-24. This increase is attributed to an increase in classes, memberships, rental fees and animal shelter revenues. INTEREST & RENTS The City primarily invests cash in the Sonoma County Investment Pool and the State's Local Agency Investment Fund (LAIF). These investment pools align with the City's investment policy and ensure the safety of principal and liquidity. The City also invests in Certificates of Deposit K% and Government Agency Treasury Bonds. Based on the current rates of return on City investments and industry advisors, the projected Fiscal Year 2024-25 interest revenue is approximately $913,000, which is $700,000 higher than the conservatively budgeted amounts in FY 2023-24 due the uncertainty of the economy. The City generates rental revenue by leasing various properties such as digital billboards, cell tower land leases, and other assets. The projected revenue for Fiscal Year 2024-25 rentals is approximately $603,000, a slight decrease of $12,000 from the Fiscal Year 2023-24 revised budget. OTHER INCOME This category represents the receipt of funds that have no other nexus to the common categories of governmental revenues. These revenues include receipts from the Other Post - Employment Benefits (OPEB) trust distributions, Worker's Comp claims reimbursements, and general liability recoveries to name a few. Projected revenue is $2.5 million, down $290,000, or 10.5%, from the prior year. 33 CITY OF ROHNERT PARK FISCAL YEAR 2024-2025 ADOPTED BUDGET GENERAL FUND REVENUE (BY CATEGORY) LICENSES AND PERMITS -3.1% OTHER -4 CHARGESFOR' -5.8% FRANCHISE FE -6.2% INTEREST&RENTS INTERGOVERNMENTAL DONATIONSAND -3.0% -0.8% MISCELLANE011q COST ALLOCATION PLAN n 1oi FINES AND FORFIETURES -0.1% -1NT REVENUE -0.1% „A -� PROPERTY TAX -8.9% -24.3% SALES TAX PROPERTY TAX TRANSIENT OCCUPANCY TAX FRANCHISE FEE CHARGES FOR SERVICES OTHER INCOME COMMUNITY SERVICES LICENSES AND PERMITS COST ALLOCATION PLAN INTEREST & RENTS INTERGOVERNMENTAL FINES AND FORFIETURES DONATIONS AND MISCELLANEOUS GRANT REVENUE TOTALREVENUE OPERATIONAL TRANSFERS IN TOTAL REVENUE + TRANSFERS IN S TAX .1% FY 22-23 FY 23-24 FY 24-25 % OF $ % Revised Adopted Actual TOTAL Change Change Budget et Budget g 18,277,200 15,976,169 16,210,000 29.2 2,067,200 12.8 11,844,581 12,782,660 12,302,300 19.7 480,360 -3.8 4,598,547 4,457,000 4,500,000 7.2 43,000 1.0 3,087,261 3,126,000 3,124,700 5.0 1,300 0.0 2,365,869 2,807,269 2,923,900 4.7 116,631 4.2 1,320,308 2,753,250 2,462,800 3.9 290,450 -10.5 1,744,707 1,808,339 1,901,600 3.0 93,261 5.2 1,676,472 1,675,175 1,590,100 2.5 85,075 -5.1 2,674,837 1,781,491 1,521,000 2.4 260,491 -14.6 1,079,586 811,600 1,516,200 2.4 704,600 86.8 194,260 1,641,486 410,600 0.7 1,230,886 -75.0 54,233 37,000 53,000 0.1 16,000 43.2 257,155 35,000 39,000 0.1 4,000 11.4 1,866,206 0 29,000 0.0 29,000 0.0 50,651,400 48,740,191 49,926,270 81.0 725,130 1.5 7,947,986 6,490,518 11,854,487 19.0 5,363,969 82.6 56,688,176 56,416,788 62,505,887 100.0 6,089,099 10.8 34 i000 GENERAL FUND REVENUE DETAIL Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10003200-50135 Prop 172 PS Augmentation 358,497 310,000 310,000 0 0.0% 10003400-50136 Sales Tax - Measure H-Fire 0 0 2,475,000 2,475,000 100.0% 10001399-51200 Sales Tax -Bradley Burn 8,999,300 10,000,000 9,179,200 820,800 -8.2% 10001399-51220 Sales Tax -Measure A 6,618,372 5,900,000 6,313,000 413,000 -7.0% 18,277,200 2,067,200 12.8% SALES TAX Total 15,976,169 16,210,000 10001399-51010 Prop Tax-RPTTF ROPS 1,635,340 1,764,384 1,400,000 364,384 -20.7% 10001399-51100 Prop Tax -Secured Property Tax 4,558,645 5,025,544 5,100,000 74,456 -1.5% 10001399-51110 Prop Tax -Supplemental 209,648 121,341 213,800 92,459 -76.2% 10001399-51120 Prop Tax -Unsecured Prop Tax 248,314 475,176 269,100 206,076 -43.4% 10001399-51130 Prop Tax-HOPTR 38,636 11,823 39,400 27,577 -233.2% 10001399-51140 Other Property Taxes 155 316 0 316 -100.0% 10001399-51150 Transfer Tax -Real Property 304,979 438,234 280,000 158,234 -36.1 % 10001399-51160 Prop Tax -In Lieu MVLF Swap 4,848,864 4,945,842 5,000,000 54,158 -1.1% 12,302,300 480,360 3.8% PROPERTY TAX Total 11,844,581 12,782,660 10001399-51300 TOT -Transient Occupancy Tax 4,598,547 4,457,000 4,500,000 43,000 -1.0% 4,500,000 43,000 1.0% TRANSIENT OCCUPANCY TAX Total 4,598,547 4,457,000 10001399-52000 Fees -Franchise 3,087,261 3,126,000 3,124,700 1,300 0.0% 3,124,700 1,300 0.0% FRANCHISE FEES Total 3,087,261 3,126,000 10001399-50065 Permit -Parking 1,145 1,500 1,100 400 -26.7% 10002000-50069 Other Rev -Developer Deposit 383,503 1,000,000 1,000,000 0 0.0% 10002000-50164 Fee -Cost Recovery Admin 84,347 160,000 150,000 10,000 -6.3% 10002000-50167 Fee -Home Occupancy 0 0 15,000 15,000 100.0% 10001399-50173 Charges for Services -Specific 236,382 0 0 0 0.0% 10002000-50173 Charges for Services - Specific 9,545 20,000 35,000 15,000 -75.0% 10001399-50179 Charge Services-BIA TOT 14,306 15,500 15,000 500 -3.2% 10005130-50187 Charge Services -Animal 85,461 80,000 85,000 5,000 -6.3% 10005130-50189 Training 4,845 0 0 0 0.0% 10002000-50195 Fee -Engineering Flat 217,102 200,000 300,000 100,000 -50.0% 10002000-50241 Fee -Building Violations 14,630 0 15,000 15,000 100.0% 10005300-50283 Rents -Parks 70,406 53,910 149,000 95,090 -176.4% 10003200-50347 Fee -DUI Cost Recovery 28,204 12,000 25,000 13,000 -108.3% 10002000-50349 Fee -Code Compliance 10,093 0 7,500 7,500 100.0% 10003200-50349 Fee -Code Compliance 14,441 10,000 10,000 0 0.0% 10002000-52300 Fee -Building Inspection 1,179,546 1,253,059 1,106,000 147,059 -11.7% 10002000-52400 Fee -Strong Motion 819 1,000 300 700 -70.0% 10002000-52450 Fee -Cal Disability SB1186 11,093 300 10,000 9,700 -3233.3% 2,923,900 116,631 4.2% CHARGES FOR SERVICES Total 2,365,869 2,807,269 10001396-50116 OPEB Trust Distribution 899,000 933,000 896,000 37,000 -4.0% 10001399-50153 Mandated Cost -PS Reimbursement 77,849 51,000 51,000 0 0.0% 10004110-50185 In Lieu -Tree 4,227 5,000 5,000 0 0.0% 10003200-50331 Sale of Property 1,651 0 0 0 0.0% 10001020-50339 Other Revenue 100 0 0 0 0.0% 10001399-50339 Other Revenue 36,547 1,763,000 0 1,763,000 -100.0% 10003200-50339 Other Revenue 251,327 0 0 0 0.0% 10004120-50339 Other Revenue 3,000 0 0 0 0.0% 10005300-50339 Other Revenue 10,107 1,250 11,000 9,750 -780.0% 10001399-50351 Prior Year Revenue 51 0 0 0 0.0% 10002000-50351 Prior Year Revenue 518 0 0 0 0.0% 10001398-55000 Workers' Comp Claims Reimburse 0 0 1,389,800 1,389,800 100.0% 10001397-55010 General Liability - Recovery Rev 35,932 0 110,000 110,000 100.0% 2,462,800 290,450 10.5% OTHER INCOME Total 1,320,308 2,753,2501 Kv i000 GENERAL FUND REVENUE DETAIL FY 22-23 FY 23-24 FY 24-25 Account Number - Account Name Actual Revised Adopted $ Change % Change Budget Budget 10005100-50091 Program Rev -Summer Camp 65,867 77,869 75,000 2,869 -3.7% 10005130-50107 Rental Leases 250 0 0 0 0.0% 10005400-50107 Rental Leases 40,534 32,000 40,000 8,000 -25.0% 10005400-50205 Memberships 2,880 3,000 3,000 0 0.0% 10005600-50265 Charge Services -Swim Lap 18,895 20,000 20,000 0 0.0% 10005600-50267 Charge Services -Swim Rec 21,670 24,500 26,000 1,500 -6.1% 10005600-50273 Charge Services -Lessons 82,362 85,000 81,600 3,400 -4.0% 10005100-50279 Charge Services -Classes 353,154 365,150 388,200 23,050 -6.3% 10005500-50279 Charge Services -Classes 26,036 27,000 38,000 11,000 -40.7% 10005200-50281 Rents -Facilities -PAC 118,084 125,000 121,000 4,000 -3.2% 10005300-50281 Rents -Facilities -Community Ctr 222,296 206,850 205,300 1,550 -0.7% 10005500-50281 Rents -Facilities -Sports Ctr 33,426 20,200 22,500 2,300 -11.4% 10005600-50281 Rents -Facilities -Aquatics 2,682 4,500 18,000 13,500 -300.0% 10005300-50285 Charge Services -Drop In 7,172 8,000 10,500 2,500 -31.3% 10005500-50285 Charge Services -Drop In 2,285 2,700 2,700 0 0.0% 10005100-50287 Charge Services -Registration -Adult 41,846 50,000 50,000 0 0.0% 10005100-50289 Charge Services -Excursions 2,422 2,500 5,200 2,700 -108.0% 10005100-50291 Charge Services -Special Activity 23,259 16,000 29,000 13,000 -81.3% 10005500-50295 Memberships 340,857 346,500 367,500 21,000 -6.1% 10005500-50297 Charge Services -Open Gym 47,235 32,000 43,000 11,000 -34.4% 10005500-50303 Charge Services -Drop in Childcare 234 500 500 0 0.0% 10005200-50305 Program Revenue -Youth 42,685 58,000 55,000 3,000 -5.2% 10005300-50305 Program Revenue 30,556 28,500 0 28,500 -100.0% 10005200-50309 Program Revenue -PAC Prod 120,589 190,000 190,000 0 0.0% 10005200-50311 Program Revenue -Box Office 40,628 34,000 36,000 2,000 -5.9% 10005500-50315 Concessions Non -Taxable 12,998 11,500 16,000 4,500 -39.1% 10005600-50315 Concessions Non -Taxable 4,523 5,000 4,200 800 -16.0% 10005400-50325 Other Revenue -Ads 0 100 0 100 -100.0% 10005100-50327 Other Revenue -Mini Bus 199 120 400 280 -233.3% 10005130-50340 Other Revenue -Animal Shelter 39,083 28,850 50,000 21,150 -73.3% 10005200-50343 Sponsorships 0 3,000 3,000 0 0.0% 1,901,600 93,261 5.2% COMMUNITY SERVICES Total 1,744,707 1,808,339 10002000-50053 Permit Building Plan Check 513,278 300,088 350,000 49,912 -16.6% 10003400-50057 Permit Fire Plan Check 608,143 800,000 600,000 200,000 -25.0% 10002000-50059 Fee -Building Standards SB1473 528 1,000 600 400 -40.0% 10002000-50161 Permit -Planning Flat Fee 49,038 22,707 60,000 37,293 -164.2% 10004110-50183 Permit -Tree Maintenance 726 500 500 0 0.0% 10001399-53000 License Business Rev 343,658 387,580 408,000 20,420 -5.3% 10001399-53100 License Business -Rental Bus 91,656 100,000 102,000 2,000 -2.0% 10003200-53200 License -Alarm 9,200 8,000 12,000 4,000 -50.0% 10001399-53300 License Business Penalties 10,505 10,000 10,000 0 0.0% 10003200-53400 License -Alarm Penalties 70 300 2,000 1,700 -566.7% 10005130-53500 License -Animal 49,669 45,000 45,000 0 0.0% 1,590,100 85,075 5.1% LICENSES AND PERMITS Total 1,676,472 1,675,175 10002000-50163 Other Rev- Cost Recovery Labor 239,549 370,000 375,000 5,000 -1.4% 10004000-50163 Other Rev- Cost Recovery Labor 6,929 0 8,000 8,000 100.0% 10001397-50171 Allocation Cost for services 0 0 439,700 439,700 100.0% 10001399-50171 CAP -Allocation Cost for Services 61,123 716,791 0 716,791 -100.0% 10001399-50177 CAP Revenue 2,367,236 694,700 698,300 3,600 -0.5% COST ALLOCATION PLAN Total 2,674,837 1,781,491 1,521,0001 260,491 14.6% i000 GENERAL FUND REVENUE DETAIL Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10001399-50079 Interest Income -Allocated 436,782 216,600 913,100 696,500 -321.6% 10001399-50081 Interest Income 4,566 4,000 0 4,000 -100.0% 10001399-50087 Investment Earnings PARS 30,167 0 0 0 0.0% 10001399-50088 Investment Earnings Mngt Portfolio 18,603 0 0 0 0.0% 10001399-50093 Rents -Digital Billboard 156,736 215,000 223,800 8,800 -4.1% 10001399-50095 Rents -Billboard Land 54,923 6,000 3,300 2,700 -45.0% 10001399-50097 Rents -Land 6,239 6,000 6,500 500 -8.3% 10001399-50099 Rents -State Farm Land 9,362 10,000 10,000 0 0.0% 10001399-50103 Rents -Cell Tower 362,206 354,000 359,500 5,500 -1.6% INTEREST AND RENTS Total 1,079,586 811,600 1,516,200 704,600 86.8% 10001399-50111 Tax -State MVLF Excess 45,166 32,000 50,000 18,000 -56.3% 10001399-50157 Other Revenue -Agency 128,930 110,000 100,000 10,000 -9.1% 10003600-50157 Other Revenue -Agency 18,696 267,960 260,600 7,360 -2.7% 10001399-50159 Other Revenue -Agency 0 1,191,526 0 1,191,526 -100.0% 10003200-50159 Other Revenue -Agency 1,469 40,000 0 40,000 -100.0% 410,600 1,230,886 75.0% INTERGOVERNMENTAL Total 194,260 1,641,486 10003200-50073 Fines -Parking Citations 52,863 35,000 50,000 15,000 -42.9% 10003200-50077 Fees -Court 1,370 2,000 3,000 1,000 -50.0% 53,000 16,000 43.2% FINES AND FORFEITURES Total 54,233 37,000 10005130-50330 Donations -Non Cash Revenue 18,116 12,000 0 12,000 -100.0% 10002250-50332 Restricted Donations 201,510 0 0 0 0.0% 10005200-50333 Donations -RP Concessions 9,058 0 11,500 11,500 100.0% 10003200-50335 Donations 610 0 0 0 0.0% 10004110-50335 Donations 3,675 0 0 0 0.0% 10005130-50335 Donations 13,740 12,000 10,000 2,000 -16.7% 10005200-50335 Donations 6,882 8,000 15,000 7,000 -87.5% 10005300-50335 Donations 3,564 0 2,500 2,500 100.0% 10005400-50335 Donations 0 3,000 0 3,000 -100.0% 39,000 4,000 11.4% DONATIONS Total 257,155 35,000 10003200-50137 Grants -Federal 23,536 0 4,000 4,000 100.0% 10003500-50137 Grants -Federal 19,656 0 0 0 0.0% 10003500-50139 Grants -Fed Pass Thru State Rev 4,308 0 0 0 0.0% 10001399-50141 Grant -State 16,810 0 0 0 0.0% 10002000-50141 Grant -State 50,000 0 0 0 0.0% 10003200-50141 Grant -State 99,583 0 25,000 25,000 100.0% 10003500-50141 Grant -State 75,037 0 0 0 0.0% 10003600-50141 Grant -State 6,310 0 0 0 0.0% 10005130-50141 Grant -State 1,596 0 0 0 0.0% 10002250-50147 Grants -County 784,800 0 0 0 0.0% 10003600-50147 Grants -County 758,397 0 0 0 0.0% 10001399-50151 Grants -Other 20,172 0 0 0 0.0% 10003500-50151 Grants -Other 6,000 0 0 0 0.0% GRANT REVENUE Total 1,866,206 0 29,0001 29,000 -100.0% 37 i000 GENERAL FUND REVENUE DETAIL FY 22-23 FY 23-24 FY 24-25 Account Number - Account Name Actual Revised Adopted $ Change % Change Budget Budget 10001399-42110 T-In Information Technology 0 95,000 69,500 25,500 -26.8% 10001399-42430 T-In Vehicle Replacement 0 0 1,402,000 1,402,000 100.0% 10001399-42440 T-In Fleet 0 0 26,000 26,000 100.0% 10001399-42500 T-In Facility I S F 0 0 57,000 57,000 100.0% 10001396-43420 T-In Sewer Ops 62,000 63,000 64,000 1,000 -1.6% 10001396-43430 T-In Water Ops 114,000 117,000 111,000 6,000 -5.1% 10001399-44110 T-In Rohnert Park Foundation 1,067,159 1,066,455 0 1,066,455 -100.0% 10001399-44232 T-In Homelessness 669,600 0 0 0 0.0% 10001399-44249 T-In UDSP Maintenance Annuity 43,438 37,000 75,000 38,000 -102.7% 10001399-44254 T-In Public Facility Fin Admin 268,487 254,687 83,300 171,387 -67.3% 10001399-44261 T-In CFD Southeast 681,191 900,463 930,600 30,137 -3.3% 10001399-44262 T-In CFD Westside 260,676 274,255 114,200 160,055 -58.4% 10001399-44263 T-In CFD Bristol 63,386 85,956 86,400 444 -0.5% 10001399-44264 T-In CFD SOMO 0 0 270,000 270,000 100.0% 10001399-44276 T-In SESP PS 0 56,746 15,900 40,846 -72.0% 10001399-44283 T-In Specific Plan Dev Project 316 0 0 0 0.0% 10001399-44320 T-In Supplemental Law Enforcement Sery 250,000 250,000 150,000 100,000 -40.0% 10001399-44325 T-In Measure M Fire 728,826 759,524 765,700 6,176 -0.8% 10001399-44335 T-In State Asset Forfeiture 25,000 0 0 0 0.0% 10001399-44525 T-In PAC Capital Facility 0 0 12,748 12,748 100.0% 10001399-44600 T-In CAS MOU PS 1,544,557 0 0 0 0.0% 10001399-44601 T-In Graton Supplemental 427,184 289,226 7,596,139 7,306,913 -2526.4% 10003600-44601 T-In Graton Supplemental 427,184 0 0 0 0.0% 10004120-44601 T-In Graton Supplemental 0 2,073 0 2,073 -100.0% 10001399-44607 T-In Graton Neighborhood & Workforce 1,165,970 1,165,970 0 1,165,970 -100.0% 10001399-44652 T-In MOU Law Enforcement merge F4601 183,889 0 0 0 0.0% 10001399-45700 T-In Successor Agency CDC 0 235,000 25,000 210,000 -89.4% 10001399-45720 T-In Successor Agency HSNG 250,000 250,000 0 250,000 -100.0% 10001399-47110 T-In CIP-Government 569,491 575,000 0 575,000 -100.0% 10004120-47110 T-In CIP-Government 0 13,163 0 13,163 -100.0% 11,854,487 5,363,969 82.6% OPERATIONAL TRANSFERS IN Total 7,947,986 6,490,518 TOTAL REVENUE + TRANSFERS IN 56,688,176 56,416,7881 62,505,8871 6,089,099 10.8% 38 THIS PAGE INTENTIONALLY LEFT BLANK 01 CITY OF ROHNERT PARK FISCAL YEAR 2024-2025 ADOPTED BUDGET GENERAL FUND EXPENDITURES (BY CATEGORY) CAPITAL OUTLAY CHADI'CC Vnn cUoInrVc SERVI WAGES AND BENEFITS SERVICES AND SUPPLIES CHARGES FOR SERVICES CAPITAL OUTLAY DEBT SERVICE INTEREST AND RENTS TOTAL EXPENDITURES OPERATIONAL TRANSFERS OUT TOTAL EXPENDITURES AND TRANSFERS OUT DEBT SERVICE INTEREST AND RENTS FY 22-23 Actual 31,351,201 FY 23-24 Revised Budget 31,539,662 FY 24-25 Adopted Budget % OF TOTAL $ Change 33,912,504 54.3 2,372,842 17,352,685 18,396,714 19,912,535 31.9 1,515,821 3,462,105 2,859,502 6,787,300 10.9 3,927,798 800,553 3,897,260 1,647,748 2.6 2,249,512 160,677 153,355 145,800 0.2 7,555 18,116 0 0 0.0 0 62,405,887 5,559,394 53,145,337 56,846,493 3,854,831 6,833,135 100,000 0.2 6,733,135 57,000,168 63,679,628 1 62,505,8871 100.0 1,173,741 TS Change 7.5 8.2 137.4 -57.7 -4.9 0.0 9.8 -98.5 -1.8 Eit" CITY OF ROHNERT PARK FISCAL YEAR 2024-2025 ADOPTED BUDGET GENERAL FUND EXPENDITURES (BY CATEGORY) 1000-City Council Services & Supplies Wages and Benefits CITY COUNCIL TOTAL 1010-City Attorney Services & Supplies CITY ATTORNEY TOTAL 1020-City Manager Services & Supplies Wages and Benefits CITY MANAGER TOTAL 1030-City Clerk Services & Supplies Wages and Benefits CITY CLERK TOTAL 1040-Communications Services & Supplies Wages and Benefits COMMUNICATIONS TOTAL 1045-Economic Development Services & Supplies Wages and Benefits ECONOMIC DEVELOPMENT TOTAL 1300-Finance Services & Supplies Wages and Benefits FINANCE TOTAL 1396-Retiree Medical Services & Supplies Wages and Benefits RETIREE MEDICAL TOTAL 1397-General Liability Services & Supplies GENERAL LIABILITY TOTAL 1398-Workers Compensation Services & Supplies Wages and Benefits WORKERS COMPENSATION TOTAL FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget 236,625 191,480 150,900 69,424 89,693 85,547 236,447 306,048 281,173 879,061 1,030,500 1,025,500 1,025,500 879,061 1,030, 500 64,448 179,308 281,900 1,065,713 889,397 989,449 1,271,349 1,130,161 1,068,705 1,439 80,277 188,200 435,445 373,930 366,580 554,780 436,884 454,207 45,508 205,573 139,100 58,390 164,992 162,021 301,121 103,898 370,565 0 142,500 121,000 0 144,577 146,887 267,887 0 287,077 447,840 659,093 407,100 1,736,549 1,120,504 1,427,366 1,834,466 2,184,389 1,779, 597 8,569 10,000 10,000 1,325,389 1,482,800 1,616,400 1,626,400 1,333,958 1,492,800 1,888,332 2,045,802 2,602,335 2,602,335 1,888,332 2,045,802 958,962 1,378,100 740,000 0 0 652,800 1,392,800 958,962 1,378,100 % OF $ % TOTAL Change Change 0.8 40,580 -21.2 0.3 4,146 -4.6 0.4 44,725 -15.9 5.2 5,000 -0.5 1.6 5,000 -0.5 1.4 102,592 57.2 2.9 100,052 11.2 2.0 202,644 19.0 0.9 107,923 134.4 1.1 7,350 -2.0 0.9 100,573 22.1 0.7 66,473 -32.3 0.5 2,971 -1.8 0.5 69,445 -18.7 0.6 21,500 -15.1 0.4 2,310 1.6 0.4 19,190 -6.7 2.0 251,993 -38.2 4.2 306,862 27.4 2.9 54,869 3.1 0.1 0 0.0 4.8 133,600 9.0 2.6 133,600 8.9 13.1 556,533 27.2 4.2 556,533 27.2 3.7 638,100 -46.3 1.9 652,800 0.0 2.2 14,700 1.1 to CITY OF ROHNERT PARK FISCAL YEAR 2024-2025 ADOPTED BUDGET GENERAL FUND EXPENDITURES (BY CATEGORY) 1399-Non Departmental Capital Outlay Charges for Services Debt Services & Supplies Transfer Out NON DEPARTMENTAL TOTAL 1700-Human Services Services & Supplies Wages and Benefits HUMAN RESOURCES TOTAL 1710-Payroll Services & Supplies Wages and Benefits PAYROLLTOTAL 2000-Development Services Services & Supplies Wages and Benefits DEVELOPMENT SERVICES TOTAL 2250-Dev. Services: Housing Services & Supplies Wages and Benefits DEV. SERVICES: HOUSING TOTAL 3000-Public Safety Admin Wages and Benefits PUBLIC SAFETY ADMIN TOTAL 3110-Public Safety Support Services Wages and Benefits PUBLIC SAFETY SUPPORT SERVICES TOTAL FY 22-23 FY 23-24 Actual Revised Budget 800,553 3,897,260 3,462,105 2,859,502 160,677 153,355 2,696,527 2,575,088 3,819,206 6,818,135 10,939, 068 16, 303, 339 250,684 197,115 766,002 738,258 1,016,686 935,373 858 600 215,943 328,942 216,801 329,542 1,562,634 2,310,566 1,931,249 2,399,403 3,493,883 4,709,969 4,004,166 1,835,818 210,526 114,024 4,214,692 1,949,843 349,568 357,109 349,568 357,109 1,332,639 1,419,489 1,332,639 1,419,489 3120-Public Safety Communications Wages and Benefits 1,786,154 1,711,095 PUBLIC SAFETY COMMUNICATIONS TOTAL 1,786,154 1,711,095 3200-Public Safety Police Services & Supplies Wages and Benefits PUBLIC SAFETY POLICE TOTAL 1,224,104 1,346,885 9,757,116 11,955,929 10,981,220 13,302,814 FY 24-25 Adopted Budget 1,647,748 6,787,300 145,800 2,593,500 100,000 11,274,348 365,800 799,977 1,165,777 8,900 373,529 382,429 2,582,000 2,926,643 5,508,643 2,698,200 126,650 2,824,850 442,057 442,057 1,543,235 1,543,235 1,890,215 1,890,215 1,655,100 11,536,601 13,191,701 % OF $ % TOTAL Change Change 100.0 2,249,512 -57.7 100.0 3,927,798 137.4 100.0 7,555 -4.9 13.0 18,412 0.7 100.0 6,718,135 -98.5 18.0 5,028,991 -30.8 1.8 168,685 85.6 2.4 61,719 8.4 1.9 230,404 24.6 0.0 8,300 1383.3 1.1 44,588 13.6 0.6 52,888 16.0 13.0 271,434 11.7 8.6 527,241 22.0 8.8 798,674 17.0 13.6 862,382 47.0 0.4 12,625 11.1 4.5 875,007 44.9 1.3 84,948 23.8 0.7 84,948 23.8 4.6 123,746 8.7 2.5 123,746 8.7 5.6 179,120 10.5 3.0 179,120 10.5 8.3 308,215 22.9 34.0 419,327 -3.5 21.1 111,112 -0.8 Cf: CITY OF ROHNERT PARK FISCAL YEAR 2024-2025 ADOPTED BUDGET GENERAL FUND EXPENDITURES (BY CATEGORY) FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget % OF TOTAL $ Change % Change 3250-Public Safety Housing Services & Supplies 22,152 51,514 0 0.0 51,514 -100.0 Wages and Benefits 503 5,073 968 0.0 4,105 -80.9 968 PUBLIC SAFETY HOUSING TOTAL 22,655 56,586 0.0 55,619 -98.3 3300-Public Safety Emergency Preparedness Services & Supplies 16,560 40,864 36,000 0.2 4,864 -11.9 Wages and Benefits 136,303 0 264 0.0 264 0.0 36,264 PUBLIC SAFETY EMERGENCY 152,863 40,864 PREPAREDNESS TOTAL 0.1 4,600 -11.3 3400-Public Safety Fire Services & Supplies 268,130 292,961 340,800 1.7 47,839 16.3 Transfer Out 0 15,000 0 0.0 15,000 -100.0 Wages and Benefits 4,093,309 4,416,249 4,460,458 13.2 44,209 1.0 4,801,258 PUBLIC SAFETY FIRE TOTAL 4,361,439 4,724,211 7.7 77,047 1.6 3500-Public Safety Grants Services & Supplies 12,214 0 0 0.0 0 0.0 Wages and Benefits 74,419 0 60,262 0.2 60,262 0.0 60,262 PUBLIC SAFETY GRANTS TOTAL 86,633 0 0.1 60,262 #DIV/0! 3600-Public Safety Programs Services & Supplies 800,585 650,880 1,187,100 6.0 536,220 82.4 1,187,100 PUBLIC SAFETY PROGRAMS TOTAL 800,585 650,880 1.9 536,220 82.4 4000-Public Works Administration Services & Supplies 167,265 62,107 75,500 0.4 13,393 21.6 Transfer Out 35,624 0 0 0.0 0 0.0 Wages and Benefits 1,225,888 637,589 712,367 2.1 74,778 11.7 787,867 PUBLIC WORKS ADMINISTRATION TOTAL 1,428,777 699,696 1.3 88,171 12.6 4110-Public Works Park Maintenance Services & Supplies 216,996 348,610 614,700 3.1 266,090 76.3 Wages and Benefits 954,400 124,648 277,822 0.8 153,173 122.9 892,522 PUBLIC WORKS PARK MAINTENANCE TOTAL 1,171,395 473,258 1.4 419,263 88.6 4120-Public Works Street Maintenance Services & Supplies 306,987 672,250 550,700 2.8 121,550 -18.1 Wages and Benefits 713,168 124,830 105,102 0.3 19,727 -15.8 655,802 PUBLIC WORKS STREET MAINTENANCE 1,020,156 797,080 TOTAL 1.0 141,277 -17.7 43 CITY OF ROHNERT PARK FISCAL YEAR 2024-2025 ADOPTED BUDGET GENERAL FUND EXPENDITURES (BY CATEGORY) FY 22-23 FY 23-24 FY 24-25 % OF $ % Actual Revised Adopted TOTAL Change Change Budget Budget 4140-Public Works Storm Water Maintenance Services & Supplies 48,963 256,925 107,500 0.5 149,425 -58.2 Wages and Benefits 55,789 1,159 123 0.0 1,036 -89.4 107,623 PUBLIC WORKS STORM WATER 104,752 258,084 0.2 150,461 -58.3 MAINTENANCE TOTAL 4250-Public Works Housing Services & Supplies 278,936 479,887 98,400 0.5 381,487 -79.5 Wages and Benefits 296,906 48,808 3,217 0.0 45,591 -93.4 101,617 PUBLIC WORKS HOUSING TOTAL 575,843 528,695 0.2 427,078 -80.8 4260-Public Works Sustainability Services & Supplies 0 327,000 320,000 1.6 7,000 -2.1 Wages and Benefits 56,974 128,898 164,066 0.5 35,168 27.3 484,066 PUBLIC WORKS SUSTAINABILITY TOTAL 56,974 455,898 0.8 28,168 6.2 5000-Community Services Administration Services & Supplies 68,343 72,001 76,600 0.4 4,599 6.4 Wages and Benefits 2,177,954 2,174,771 2,466,068 7.3 291,298 13.4 2,542,668 COMMUNITY SERVICES ADMINISTRATION 2,246,297 2,246,772 4.1 295,897 13.2 TOTAL 5100-Community Services Programs and Events Services & Supplies COMMUNITY SERVICES PROGRAMS AND 339,235 339,235 329,745 329,745 327,900 1.6 0.5 1,845 1,845 -0.6 -0.6 327,900 EVENTS TOTAL 5130-Community Services Animal Shelter Services & Supplies 173,420 173,122 179,700 0.9 6,578 3.8 Wages and Benefits 524,620 513,062 575,830 1.7 62,768 12.2 755,530 COMMUNITY SERVICES ANIMAL SHELTER 698,040 686,184 1.2 69,346 10.1 TOTAL 5200-Community Services Performing Arts Center Services & Supplies COMMUNITY SERVICES PERFORMING ARTS 267,264 267,264 269,888 269,888 267,600 1.3 0.4 2,288 2,288 -0.8 -0.8 267,600 CENTER TOTAL 5300-Community Services Community Centers Services & Supplies 47,026 93,490 70,000 0.4 23,490 -25.1 Wages and Benefits 0 74,435 0 0.0 74,435 -100.0 70,000 COMMUNITY SERVICES COMMUNITY 47,026 167,925 0.1 97,925 -58.3 CENTERS TOTAL 44 CITY OF ROHNERT PARK FISCAL YEAR 2024-2025 ADOPTED BUDGET GENERAL FUND EXPENDITURES (BY CATEGORY) 5400-Community Services Senior Center Services & Supplies COMMUNITY SERVICES SENIOR CENTER TOTAL 5500-Community Services Sports Center Services & Supplies COMMUNITY SERVICES SPORTS CENTER TOTAL 5600-Community Services Aquatics Services & Supplies Wages and Benefits COMMUNITY SERVICES AQUATICS TOTAL General Fund Expenditures Total by Group Capital Outlay Charges for Services Debt Services & Supplies Transfer Out Wages and Benefits TOTAL GENERAL FUND EXPENDITURES FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget 11,602 20,659 9,000 9,000 11,602 20,659 33,023 44,200 56,300 56,300 33,023 44,200 22,344 21,905 25,200 860 0 0 25,200 23,203 21,905 800,553 3,897,260 1,647,748 3,462,105 2,859,502 6,787,300 160,677 153,355 145,800 17,370,801 18,396,714 19,912,535 3,854,831 6,833,135wa 31,351,201 31,539,662 57,000,168 63,679,628 % OF $ % TOTAL Change Change 0.0 11,659 -56.4 0.0 11,659 -56.4 0.3 12,100 27.4 0.1 12,100 27.4 0.1 3,295 15.0 0.0 0 0.0 0.0 3,295 15.0 2.6 2,249,512 -57.7 10.9 3,927,798 137.4 0.2 7,555 -4.9 31.9 1,515,821 8.2 0.2 6,733,135 -98.5 54.3 2,372,842 7.5 100.0 1,173,741 -1.8 C!: THIS PAGE INTENTIONALLY LEFT BLANK JACKIE ELWARD CITY COUNCIL Councilmembers are responsible for and responsive to the citizens who elected them. In the City of Rohnert Park, the Council adopts goals and policies which set the direction for the City. It also approves and adopts the City's Financial Plans, General Plan, and Capital Improvement Plan. The Council provides direction to the City Manager during open meetings to implement these policies. In addition to appointing the City Manager and City Attorney, the Council is also responsible for appointing members to City Commissions, Committees, and Boards. 47 i000 CITY COUNCIL Account Number - Account Name 10001000-61000 Salaries & Wages 10001000-62100 Medicare 10001000-62200 Benefits -Medical 10001000-62230 Benefits -Vision 10001000-62250 Benefits -Dental 10001000-62680 PERS-ER 10001000-62720 RHSA Plan WAGES AND BENEIFTS TOTAL 10001000-63105 Printing 10001000-63160 Software 10001000-63310 Dues & Subscriptions 10001000-63600 Meeting Expense 10001000-63800 City Council MayorExQ12 10001000-63810 City Council MayorExQ34 10001000-63820 City Council D1 Exp 10001000-63830 City Council D2Exp 10001000-63840 City Council D3Exp 10001000-63850 City Council D4Exp 10001000-63860 City Council D5Exp 10001000-64000 Contract -Outside Services 10001000-66210 Other Expense SERVICES AND SUPPLIES TOTAL CITY COUNCIL TOTAL FY 23-24 FY 24-25 % FY 22-23 Revised Adopted Actual Budget Budget I Change Change 30,384 29,043 52,772 23,729 81.7% 384 300 765 465 154.8% 28,288 48,947 24,000 24,947 51.0% 447 575 270 305 53.0% 2,748 3,471 1,740 1,731 49.9% 1,672 1,357 0 1,357 -100.0% 5,500 6,000 6,000 0 0.0% 69,424 89,693 85,547 4,146 4.6% 0 620 1,800 1,180 190.3% 28,449 34,097 0 34,097 -100.0% 97,949 68,111 67,400 711 1.0% 1,096 1,800 2,000 200 11.1 % 0 750 750 0 0.0% 704 750 750 0 0.0% 2,430 4,000 4,000 0 0.0% 999 4,000 4,000 0 0.0% 2,309 4,000 4,000 0 0.0% 2,426 4,000 4,000 0 0.0% 1,231 4,000 4,000 0 0.0% 26,448 41,243 34,500 6,743 16.3% 72,583 24,109 23,700 409 1.7% 236,625 191,480 150,900 40,580 21.2% 306,048 281,173 236,447 44,725 15.9% 48 CITY ATTORNEY The City Attorney works closely with the City Council, City Manager and City Staff to deliver excellent legal advice by continuing to devote the time and resources necessary to assure that requests for opinions, ordinances, resolutions, contracts and all other non -litigation matters are completed in a timely and professional manner. The City Attorney represents the City in negotiations involving complex agreements and contractual disputes, attends all regular City Council meetings and other special or ad/hoc meetings on an as -needed basis. E RI solo CITY ATTORNEY Account Number - Account Name 10001010-64030 Professional Legal Fees SERVICES AND SUPPLIES TOTAL CITY ATTORNEY TOTAL FY 23-24 FY 24-25 % FY 22-23 Revised Adopted � Actual Budget Budget Change Change 879,061 1,030,500 1,025,500 5,000 0.5% 879,061 1,030,500 1,025,500 5,000 0.5% 879,061 1,030,5001 1,025,500 5,000 0.5% 611 OFFICE OF THE CITY MANAGER The City Manager is appointed by the City Council to serve as the City's Chief Administrative Officer. The City Manager is responsible for the efficient management of all City business. Functions include coordinating the implementation of City Council policies and programs in collaboration with department directors, coordinating intergovernmental relations and legislative advocacy, media relations, and public information. MANDATED SERVICES Serve as administrative head of the City under the direction of the City Council Implement all policy decisions and directives of the City Council Enforce all laws and ordinances of the City Ensure all franchises, contracts, permits and privileges granted by the City Council are faithfully observed . Appoint and oversee all executive management positions Oversee all operations of the City 62 CORE SERVICES • Coordinate the preparation of agenda for City Council meetings • In consultation with City Council, develop City's annual budget • Oversee preparation of City's long term capital improvement plans and financing strategy • Develop and manage programs to assure economic development and financial vitality of the City • Represent City Council with employees, community groups, individual members of the public, and other governmental agencies • Oversee negotiation and management of service contracts and leasing agreements • Serve as City's representative on boards and commissions • Evaluate City operations to maximize delivery of City services • Implement long-term Strategic Plan • Oversee public communications including website, social media, press releases, and community meetings MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2023-24 Issued Request for Qualifications for downtown project Led or supported Departments in meeting City Council's strategic goals o Held Priority Setting Workshop with all staff and council o Played major role in improving regional responses to homeless through the Continuum of Care • Implemented key components of improving police/community relations and accountability, including hiring of police auditor o Completed balanced budget, which was approved by the City Council o Supported development of new Department Heads MAJOR GOALS FOR FISCAL YEAR 2024-25 • Assist the Council in achieving its Strategic Priorities • Continue progress toward use of 6400 State Farm Drive as a core of future downtown • Continue to support development of new Department Heads • Complete third class of Leadership Rohnert Park • Pursue outside funding for the opening of Rohnert Park People Services Center if funding is available . Implement Small Grants Program 10YA 1020 CITY MANAGER FY 23-24 FY 24-25 % FY 22-23 Revised Adopted � Actual Budget Budget Change Change Account Number - Account Name 10001020-50339 Other Revenue 100 0 0 0 0.0% 0 0 0.0% OTHER INCOME TOTAL 100 0 10001020-61000 Salaries & Wages 675,325 686,255 746,003 59,747 8.7% 10001020-61155 Overtime 0 164 500 336 205.8% 10001020-61200 Supplemental Earnings 182,855 14,143 0 14,143 -100.0% 10001020-61220 Annual Admin Pay 0 14,421 14,301 120 0.8% 10001020-61300 Stipend Pay 0 415 0 415 -100.0% 10001020-61500 Acting Pay 2,939 0 1,629 1,629 100.0% 10001020-61835 Allowance Management 0 0 7,800 7,800 100.0% 10001020-61837 Allowance Auto 0 0 6,571 6,571 100.0% 10001020-62100 Medicare 12,299 9,969 11,137 1,168 11.7% 10001020-62200 Benefits -Medical 56,610 57,096 54,823 2,273 4.0% 10001020-62230 Benefits -Vision 439 491 539 49 9.9% 10001020-62240 Benefits -Life Insurance 1,166 1,271 922 348 27.4% 10001020-62250 Benefits -Dental 2,706 3,039 3,473 435 14.3% 10001020-62260 Benefits-EAP 106 136 136 0 0.2% 10001020-62600 Disability -Long Term 3,510 3,572 3,920 348 9.7% 10001020-62620 Disability -Short Term 1,957 1,992 2,186 194 9.7% 10001020-62680 PERS-ER 123,158 79,833 109,186 29,352 36.8% 10001020-62681 PIERS Mgt Benefit Rplcmnt 0 13,000 15,000 2,000 15.4% 10001020-62720 RHSA Plan 2,643 3,600 3,591 9 0.3% 10001020-62740 Tuition Reimbursement 0 0 500 500 100.0% 10001020-62800 Workers Comp 0 0 7,231 7,231 100.0% 989,449 100,052 11.2% WAGES AND BENEIFTS TOTAL 1,065,713 889,397 10001020-63100 Postage & Shipping 18 100 100 0 0.0% 10001020-63105 Printing 777 375 400 25 6.7% 10001020-63110 Office Expense 3,008 1,600 2,000 400 25.0% 10001020-63120 Equipment, Small Office & Tool 895 0 0 0 0.0% 10001020-63140 Communication Advertising 47 5,000 5,000 0 0.0% 10001020-63160 Software 3,420 10,800 2,700 8,100 75.0% 10001020-63310 Dues & Subscriptions 2,875 5,183 6,000 817 15.8% 10001020-63395 License & Permit 632 0 200 200 100.0% 10001020-63600 Meeting Expense 6,926 5,500 5,500 0 0.0% 10001020-63610 Travel and Training 11,804 7,450 10,000 2,550 34.2% 10001020-64000 Contract -Outside Services 15,789 129,300 130,000 700 0.5% 10001020-66210 Other Expense 18,257 14,000 120,000 106,000 757.1% 281,900 102,592 57.2% SERVICES AND SUPPLIES TOTAL 64,448 179,308 CITY MANAGER TOTAL 1,130,061 1,068,705 1,271,3491 202,644 19.0% 53 0j,kR1 PARK CifY eCt Ol i� CITYCLERK The City Clerk is appointed by the City Manager to administer democratic processes such as elections, access to city records, and all legislative actions ensuring transparency to the public. The City Clerk acts as a compliance officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. The City Clerk serves as the City Clerk of the City Council and as the Secretary of the Rohnert Park Financing Authority and City of Rohnert Park Foundation. The City Clerk also manages public inquiries and relationships and arranges ceremonial and official functions. 54 MANDATED SERVICES Serve as Clerk of the City Council and Secretary to the Successor Agency to the Community Development Commission, Rohnert Park Financing Authority, Rohnert Park District, Rohnert Park Civic Commission, and City of Rohnert Park Foundation Record and maintain proceedings of City Council meetings Log, coordinate, and respond to requests for records under the Public Records Act Attest, index, and file resolutions, ordinances, minutes, and contracts Post and publish legal notices Administer Oaths of Office Serve as Elections Official Serve as custodian of city records and provide certification of copies Serve as filing officer and filing official under the Political Reform Act (FPPC filing official/City filing officer) Maintain Local Appointments List and conduct recruitment in accordance with the Maddy Act for city commissions, committees, and boards Maintain Council Chamber calendar and process requests for use . Accept, process, and track tort claims, subpoenas, and other documents related to litigation matters Process Protests and Appeals to City Council and City Manager CORE SERVICES . Assist City Manager with planning, preparation, and posting of agendas in compliance with the Ralph M. Brown Act Prepare and coordinate proclamations and certificates of recognition on behalf of the Mayor and City Council Develop and maintain records management program including managing ACT (agreement contract tracking system) Maintain City Council and City Manager Policies Notarize city documents Respond to staff and community inquiries Maintain and distribute updates to the Municipal Code Records Manager— City policy, retention schedule, staff training Open competitive bids Process civilian complaints Provide administrative support to City Council, City Manager, City of Rohnert Park Foundation, and City Council Committees Mayors' and Councilmembers' Association contact Emergency Management EOC team members . Assist with maintaining and troubleshooting Laserfiche, the City's Records Management System Participate on city staff committees and taskforces Coordinate City Hall building repair and maintenance issues Event management (town hall meetings, Council priority and goal settling, employee appreciation lunch, employee strategic plan meeting, etc.) M MAJOR ACCOMPLISHMENTS COMPLETED IN FISCALYEAR 2023-2024 City Clerk obtained a Master Municipal Clerk (MMC) certification through the International Institute of Municipal Clerks Assisted in the onboarding of the new City Manager Updated City Council Protocols . Commenced an education campaign related to records management, including the launch of a monthly "Records Management Newsletter," online video training, and in -person staff training Developed a policy to allow the use of electronic signatures in contracts Increased transparency by providing 24/7 online access to campaign statements and officeholder statements Implemented management software to process Public Records Act requests through an online portal Responded to over 150 Public Records Act requests Continued overhaul of the Records Management Program by accomplishing the following tasks: o Developed file plans for the Capital Improvement Program (CIP) in our Electronic Records Management System, allowing for the scanning and destruction of hundreds of paper records o Inventoried and destroyed over 150 boxes of paper records dating back to the 1970s o Inventoried and destroyed eligible electronic records dating back to 2018 o Assisted the Planning Commission with the filing of permanent records in our Electronic Records Management System for the years 2022-2024 Began broadcasting council meetings on YouTube . Completed a thorough review of records dating back to 1962 to identify the names and years of service of each City Manager who has served in the City Hosted the first City Clerk Open House event to celebrate the 55th Annual Professional Municipal Clerks Week Improved social media presence by increasing the number of social media posts pre and post -city council meetings MAJOR GOALS FOR FISCAL YEAR 2024-2025 • Continue to develop staff knowledge to ensure a consistent and reliable level of service. Assistant City Clerk will continue to work towards their Master Municipal Clerk Certification • November 2024 General Municipal Election: update the website to include candidate, voter, and election information in Spanish; conduct district election outreach in both English and Spanish, through social media channels, channel 26, event attendance, distribution of flyers and postcards as well as briefings during City Council Meetings; complete a Candidate Orientation Guide and conduct one-on-one orientations with Councilmember candidates. Collaborate with the Sonoma County Register of Voters to secure polling locations for the City and conduct the election of Councilmembers for Districts 1, 3, and 4 • Implement software to facilitate City Commissions, Committees, and Boards recruitment and conduct outreach to assist the Council in filling at least 15 upcoming vacancies on City Committees, Commissions, and Boards • Continue overhaul of the Records Management Program which includes updating the Records Management Policy, assisting departments with implementing department file plans, and processes to make records readily available, and eventually eliminating many paper records • Coordinate/Host a Brown Act training for City Councilmembers, commissions, committees, and board members • Continue efforts to increase outreach, including writing and publishing content in the "Friendly City Spotlight" as well as posting on social media platforms • Host a Sonoma County Mayors and Council members' Association Board of Directors, Sonoma County Mayors and Council Members' Association City Selection Committee, and Sonoma County Mayors and Council Members' Association General Membership Joint Meeting 57 1030 CITY CLERK FY 22-23 FY 23-24 FY 24-25 � % Revised Adopted Actual Change Change Budget Budget Account Number - Account Name 10001030-61000 Salaries & Wages 309,630 271,908 256,295 15,612 5.7% 10001030-61155 Overtime 269 436 500 64 14.6% 10001030-61200 Supplemental Earnings 5,872 6,343 0 6,343 -100.0% 10001030-61220 Annual Admin Pay 0 3,917 4,079 162 4.1% 10001030-61300 Stipend Pay 1,871 1,385 2,400 1,016 73.3% 10001030-61837 Allowance Auto 0 0 6,571 6,571 100.0% 10001030-62100 Medicare 4,430 3,952 3,758 194 4.9% 10001030-62200 Benefits -Medical 45,438 44,099 42,986 1,112 2.5% 10001030-62230 Benefits -Vision 491 426 339 88 20.5% 10001030-62240 Benefits -Life Insurance 1,042 924 810 114 12.3% 10001030-62250 Benefits -Dental 3,033 2,602 2,182 421 16.2% 10001030-62260 Benefits-EAP 119 85 85 0 0.3% 10001030-62600 Disability -Long Term 1,617 1,473 1,345 127 8.6% 10001030-62620 Disability -Short Term 901 821 750 71 8.6% 10001030-62680 PERS-ER 56,114 32,559 37,537 4,978 15.3% 10001030-62720 RHSA Plan 4,193 3,000 3,009 9 0.3% 10001030-62740 Tuition Reimbursement 425 0 450 450 100.0% 10001030-62800 Workers Comp 0 0 3,482 3,482 100.0% 366,580 7,350 2.0% WAGES AND BENEIFTS TOTAL 435,445 373,930 10001030-63105 Printing 0 5,080 7,000 1,920 37.8% 10001030-63110 Office Expense 179 1,650 2,000 350 21.2% 10001030-63120 Equipment, Small Office & Tool 11 0 0 0 0.0% 10001030-63140 Communication Advertising 0 16,000 16,000 0 0.0% 10001030-63160 Software 0 24,630 48,600 23,970 97.3% 10001030-63170 Elections 0 2,000 90,100 88,100 4405.0% 10001030-63310 Dues & Subscriptions 0 1,285 1,500 215 16.7% 10001030-63395 License & Permit 120 1,260 800 460 36.5% 10001030-63600 Meeting Expense 87 0 1,000 1,000 100.0% 10001030-63610 Travel and Training 715 14,800 10,200 4,600 31.1% 10001030-64000 Contract -Outside Services 0 10,572 6,000 4,572 43.2% 10001030-66210 Other Expense 326 3,000 5,000 2,000 66.7% 188,200 107,923 134.4% SERVICES AND SUPPLIES TOTAL 1,439 80,277 CITY CLERK TOTAL 436,884 454,207 554,780 100,573 22.1% .A 4 Economic Development efforts are housed in the City Manager's office. Economic development encompasses the retention and attraction of businesses to Rohnert Park, advocacy for initiatives and efforts that promote Rohnert Park as a city welcoming of businesses in all sectors, as well as marketing the City as unique tourist destination in the heart of Sonoma County. Staff charged with pushing economic development in Rohnert Park achieve this by maintaining open and honest relationships with commercial property and business owners, encouraging entrepreneurship, promoting companies on relevant city feeds and at appropriate events and conferences, and researching and examining ordinances to create greater economic vitality for its residents. CORE SERVICES Achieve objectives of the Economic Development Element in the City's General Plan Emphasize economic development in all City programs Business Retention and Expansion/Outreach: attend meetings with existing businesses and assist them in finding capital; managing their business; expanding their markets; and creating jobs Business Attraction/Marketing the City: maintain marketing website and collateral; host events to promote a positive image of the City to prospective businesses, commercial real estate brokers, and bankers; build pipeline of interested investors, businesses, and entrepreneurs Business Attraction/Connecting Businesses with Sites: recruit businesses for specific sites to tenant or purchase; and assist businesses in finding sites appropriate to their businesses Maintain Regional Relationships: collaborate, host, and remain in communication with economic development partners within Sonoma County, particularly the Sonoma County Economic Development board and like positions in other Sonoma County cities Tourism/Regional Marketing: maintain presence in regional tourism marketing efforts in collaboration with Sonoma County Tourism; and promote Rohnert Park as a desired destination point for visitors to Sonoma County by showcasing our community's special qualities and amenities Tourism/Events: attract and market tourist and community -focused events in partnership with other community organizations Tourism/Additional Venues: encourage development of additional venues attractive to tourists, such as restaurants and hotels MAJOR GOALS FOR FISCAL YEAR 2024-25 • Support future downtown through business attraction • Continue building housing to retain and attract employees • Increase health and human services in Rohnert Park to bring additional support (funding and services) to low-income residents . Complete Economic Development Element of 2040 General Plan 60 104o ECONOMIC DEVELOPMENT Account Number - Account Name FY Acttualual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change ° �0 Change 10001040-61000 Salaries & Wages 42,656 130,124 116,779 13,345 10.3% 10001040-61155 Overtime 0 0 17 17 100.0% 10001040-61200 Supplemental Earnings 3,575 0 0 0 0.0% 10001040-61220 Annual Admin Pay 0 0 1,169 1,169 100.0% 10001040-62100 Medicare 664 1,837 1,678 8.7% 10001040-62200 Benefits -Medical 2,449 14,304 20,849 6,545 45.8% 10001040-62230 Benefits -Vision 14 141 135 4.3% 10001040-62240 Benefits -Life Insurance 100 231 231 0 0.0% 10001040-62250 Benefits -Dental 391 868 870 2 0.2% 10001040-62260 Benefits-EAP 19 34 34 0 0.0% 10001040-62600 Disability -Long Term 216 677 607 69 10.2% 10001040-62620 Disability -Short Term 120 377 339 38 10.2% 10001040-62680 PERS-ER 7,766 15,199 16,945 1,746 11.5% 10001040-62720 RHSA Plan 420 1,200 1,200 0 0.0% 10001040-62800 Workers Comp 0 0 1,168 1,168 100.0% 162,021 2,971 1.8% WAGES AND BENEIFTS TOTAL 58,390 164,992 10001040-63105 Printing 0 0 5,000 5,000 100.0% 10001040-63110 Office Expense 0 0 600 600 100.0% 10001040-63120 Equipment, Small Office & Tool 0 8,069 1,000 7,069 87.6% 10001040-63140 Communication Advertising 7,574 33,000 10,000 23,000 69.7% 10001040-63160 Software 2,125 10,630 3,000 7,630 71.8% 10001040-63310 Dues & Subscriptions 13,779 6,445 7,000 555 8.6% 10001040-63600 Meeting Expense 2,635 2,000 2,000 0 0.0% 10001040-63610 Travel and Training 2,558 15,000 10,000 5,000 33.3% 10001040-64000 Contract -Outside Services 16,646 130,429 100,000 30,429 23.3% 10001040-66210 Other Expense 191 0 500 500 100.0% SERVICES AND SUPPLIES TOTAL 45,508 205,573 139,100 66,473 32.3% ECONOMIC DEVELOPMENT TOTAL 103,898 370,5651 301,121 69,445 18.7 % M. THIS PAGE INTENTIONALLY LEFT BLANK 62 COMMUNICATIONS PUBLIC INFORMATION The City's communications division facilitates timely, accurate, and open communication and collaboration to foster greater transparency and inclusion in the community. The division is responsible for media relations, social media, advertising, internal and external communications, press releases, stakeholder relations, the City's website, branding, graphic design, photography and videography, and provides communications support to each of the City's departments. CORE SERVICES Educate, inform, and engage with Rohnert Park residents and stakeholders about City initiatives, programs, and services Maintain the City's website as a foundation of City communications, ensuring content is current and easily accessible Maintain a strong social media presence across multiple platforms to provide two-way communication with residents and stakeholders Provide a variety of communications avenues to reach diverse populations, including the 101 billboard, a weekly column in the Community Voice, a bi-weekly digital newsletter, and social media Support internal communications by facilitating a monthly employee newsletter Extend multi-lingual communications avenues where feasible, including to those in the Spanish- speaking and hearing and visually impaired communities Maintain positive relationships with the media MAJOR GOALS FOR FISCAL YEAR 2024-25 Launch a new city website Evaluate and expand internal and external communications policies and practices Launch the 2024 class of Pathways to Leadership 63 1045 COMMUNICATIONS FY 23-24 FY 24-25 FActual3 Revised Adopted $ Change % Change Account Number - Account Name Budget Budget 10001045-61000 Salaries & Wages 0 112,207 115,443 3,237 2.9% 10001045-61220 Admin. Leave Payout 0 0 1,111 1,111 100.0% 10001045-62100 Medicare 0 1,577 1,655 78 4.9% 10001045-62200 Benefits -Medical 0 14,304 7,367 6,938 48.5% 10001045-62230 Benefits -Vision 0 141 135 6 4.3% 10001045-62240 Benefits -Life Insurance 0 231 231 0 0.0% 10001045-62250 Benefits -Dental 0 868 870 2 0.2% 10001045-62260 Benefits-EAP 0 34 34 0 0.0% 10001045-62600 Disability -Long Term 0 583 600 17 2.9% 10001045-62620 Disability -Short Term 0 326 335 9 2.9% 10001045-62680 PERS-ER 0 13,106 16,751 3,645 27.8% 10001045-62720 RHSA Plan 0 1,200 1,200 0 0.0% 10001045-62800 Workers Comp 0 0 1,154 1,154 100.0% 146,887 2,310 1.6% WAGES AND BENEIFTS TOTAL 0 144,577 10001045-63105 Printing 0 2,000 2,000 0 0.0% 10001045-63110 Office Expense 0 0 1,000 1,000 100.0% 10001045-63140 Communication Advertising 0 10,000 10,000 0 0.0% 10001045-63160 Software 0 4,500 15,000 10,500 233.3% 10001045-63310 Dues & Subscriptions 0 5,000 1,000 4,000 80.0% 10001045-63600 Meeting Expense 0 1,000 1,000 0 0.0% 10001045-63610 Travel and Training 0 4,000 5,000 1,000 25.0% 10001045-64000 Contract -Outside Services 0 115,000 85,000 30,000 26.1 % 10001045-66210 Other Expense 0 1,000 1,000 0 0.0% 121,000 21,500 15.1% SERVICES AND SUPPLIES TOTAL 0 142,500 COMMUNICATIONS TOTAL 0 287,077 267,887 19,190 6.7% 64 FINANCE MANDATED SERVICES Prepare and Maintain Annual City Budget Prepare Audited Financial Statements Comply with Federal and State Regulations Manage the City's Cash and Investments, and Provide Reports to Council Respond to Public Records Requests Prepare Federal, State & County Reports . Administer Bond Requirements Administer Business Licenses CORE SERVICES Maintain Financial Systems, and Structure for Reporting Accuracy and Efficiency Ensure Financial Transactions are Recorded in Accordance with Generally Accepted Accounting Principles (GAAP) Ensure Internal Controls are Enforced and Segregation of Duties Maintained Ensure Policies are up to Date and Compliance is Met . Administer and Monitor the Annual Budget Prepare Regular Reports for Council on the Financial Condition of the City Develop Long -Range Financial Plans . Administer Utility Billings/Collections Provide Excellent Customer Service Perform Purchasing Function Including Purchase Orders/Contracts . Administer: Accounts Receivables/Accounts Payable/Grants Collaborate with Public Works to Track Public Projects Review New Programs, Identify Fiscal Impacts Review New Contracts and Agreements, Identify Fiscal Impacts Perform Financial Analysis DISCRETIONARY SERVICES Perform Internal/External Audits Perform Feasibility and Cost -Benefit Analysis �J REVENUE OPPORTUNITIES Review Business License Compliance . Audit Transient Occupancy Taxes for Compliance Record, Track and Audit Revenue by Location Administer Accounts Receivable and Collections Record, Track and Audit Lease and Franchise Contracts Develop Cost Allocation Plans to Reimburse the General Fund for Services Provided Review Cost Reimbursement Agreements for Compliance MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2023-24 Reorganized and reclassed existing accounting positions to meet internal controls and new financial accounting software needs. Improved and created controls, as necessary, to ensure minimal risk. Reduced cash handling by incorporating Check Alt and cash transportation service Implemented Phase 3 (Utility Billing) of new financial system implementation. Transitioned to a monthly billing cycle and implemented a new customer utility information system. Implemented the use of Munis modules for: Contracts, Purchase Orders, Projects, and Budget, and updated policies as needed. Updated daily operation tasks with new Munis software system, workflow improvements and create documented desk procedures Restructured chart of accounts Consolidated Special Revenue and Internal Service Funds Provided training by Tyler Technology for Budget, Contracts, Purchase Orders, and Projects ►yi/_XL01CZK67_1W2Y6]:aa6'iff_1 WAA_1WilyzDORI Return to the standard schedule for Audit Completion, including the Schedule of Expenditures for Federal Awards (SEFA), City Financial Transactions Report, and other Reporting and Compliance Requirements post implementation of Munis. Continue to improve and create controls, as necessary, to ensure minimal financial risk Continue to refine the restructured chart of accounts Continue to update daily operation tasks with new Munis software system, workflow improvements and create documented desk procedures . Train new staff and cross -train all staff to be able to perform duties across functions within Accounting, Utility Billing and Revenue. Provide professional training to staff to improve technical skill in their area of responsibility 1:8. 130o FINANCE Account Number - Account Name FY A Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change ° �° Change 10001300-61000 Salaries & Wages 1,154,750 833,285 1,029,884 196,599 23.6% 10001300-61155 Overtime 51,839 24,000 33,524 9,524 39.7% 10001300-61200 Supplemental Earnings 91,108 22,361 0 22,361 -100.0% 10001300-61220 Annual Admin Pay 0 11,010 6,609 4,401 40.0% 10001300-61300 Stipend Pay 2,854 960 2,640 1,680 175.0% 10001300-61500 Acting Pay 25,294 4,838 5,843 1,005 20.8% 10001300-61710 Longevity 0 0 5,360 5,360 100.0% 10001300-61837 Allowance Auto 0 0 7,885 7,885 100.0% 10001300-62100 Medicare 18,854 12,591 15,410 2,820 22.4% 10001300-62200 Benefits -Medical 135,575 87,653 126,979 39,327 44.9% 10001300-62230 Benefits -Vision 1,757 921 1,365 444 48.2% 10001300-62240 Benefits -Life Insurance 3,239 2,116 2,334 219 10.3% 10001300-62250 Benefits -Dental 10,829 5,662 8,787 3,126 55.2% 10001300-62260 Benefits-EAP 425 270 344 74 27.5% 10001300-62600 Disability -Long Term 6,271 4,413 5,427 1,014 23.0% 10001300-62620 Disability -Short Term 3,497 2,461 3,027 565 23.0% 10001300-62680 PERS-ER 215,058 99,135 150,597 51,462 51.9% 10001300-62720 RHSA Plan 13,835 8,830 11,520 2,690 30.5% 10001300-62740 Tuition Reimbursement 1,364 0 1,350 1,350 100.0% 10001300-62800 Workers Comp 0 0 8,480 8,480 100.0% 1,427,3661 306,862 27.4% WAGES AND BEN EIFTS TOTAL 1,736,549 1,120,504 10001300-63100 Postage & Shipping 5,293 0 2,500 2,500 100.0% 10001300-63105 Printing 4,799 6,035 6,100 65 1.1% 10001300-63110 Office Expense 8,640 14,000 14,000 0 0.0% 10001300-63120 Equipment, Small Office & Tool 14,933 37,956 8,000 29,956 78.9% 10001300-63240 Rental -Equipment 50 0 0 0 0.0% 10001300-63310 Dues & Subscriptions 855 1,500 1,500 0 0.0% 10001300-63600 Meeting Expense 0 1,000 1,000 0 0.0% 10001300-63610 Travel and Training 16,122 40,000 60,000 20,000 50.0% 10001300-63950 Staffing Temp Contract Srvs 98,292 135,700 100,000 35,700 26.3% 10001300-64000 Contract -Outside Services 294,842 347,902 79,000 268,902 77.3% 10001300-64040 Audit/Accounting/Tax Fee 0 75,000 85,000 10,000 13.3% 10001300-66210 Other Expense 4,012 0 50,000 50,000 100.0% 407,100 251,993 38.2% SERVICES AND SUPPLIES TOTAL 447,840 659,093 FINANCE TOTAL 2,184,389 1,779,597I 1,834,4661 54,869 3.1% 67 THIS PAGE INTENTIONALLY LEFT BLANK 68 NON -DEPARTMENTAL / OTHER GENERAL GOVERNMENT This fund is used to account for all revenues and expenditures that are not assigned to a specific department, but rather serves the General Government as a whole. Revenues include items such as: sales taxes, property taxes, franchise fees, and interests and rents to name the largest sources. On the expenditure side, these items include but are not limited to: retiree medical costs, general liability insurance, workers compensation, bank fees, utility and fuel charges to name a few. 01 1396 RETIREE MEDICAL Account Number - Account Name 10001396-43420 T-In Sewer Ops 10001396-43430 T-In Water Ops TRANSFERS IN TOTAL 10001396-50116 OPEB Trust Distribution OTHER INCOME TOTAL 10001396-62200 Benefits -Medical 10001396-62230 Benefits -Vision 10001396-62240 Benefits -Life Insurance 10001396-62250 Benefits -Dental 10001396-62260 Benefits-EAP 10001396-62550 Benefit Med-$500 Reimb 10001396-62555 Benefit Medical Reimb WAGES AND BENEIFTS TOTAL 10001396-64000 Contract -Outside Services SERVICES AND SUPPLIES TOTAL RETIREE MEDICAL TOTAL FY 22-23 FY 23-24 1 FY 24-25 Actual Revised Adopted $ Change % Change Budget Budget 62,000 63,000 64,000 1,000 -1.6% 114,000 117,000 111,000 6,000 -5.1 % 176,000 180,000 175,000 5,000 2.8% 899,000 933,000 896,000 37,000 -4.0% 899,000 933,000 896,000 37,000 4.0% 903,604 1,005,800 1,117,000 111,200 11.1 % 23,332 30,000 30,000 0 0.0% 15,387 20,000 21,000 1,000 5.0% 147,833 142,000 149,100 7,100 5.0% 258 0 800 800 100.0% 96,179 150,000 150,000 0 0.0% 138,795 135,000 148,500 13,500 10.0 % 1,325,389 1,482,800 1,616,400 133,600 9.0% 8,569 10,000 10,000 0 0.0% 8,569 10,000 10,000 0 0.0% 258,958 379,800 555,4001 91,600 24.1% 1397 GENERAL LIABILITY Account Number - Account Name 10001397-50171 Charges for Services CHARGES FOR SERVICES TOTAL 10001397-55010 General Liab-Recovery Rev OTHER INCOME TOTAL 10001397-63201 General Liability Premium 10001397-63203 General Liab Self Insured Loss 10001397-63204 General Liab Minor Claim Damage 10001397-63215 Property Program Premium SERVICES AND SUPPLIES TOTAL GENERAL LIABILITY TOTAL FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Budget Budget 0 0 439,700 439,700 100.0% 0 0 439,700 439,700 -100.0% 35,932 0 110,000 110,000 100.0% 35,932 0 110,000 110,000 -100.0% 1,430,292 1,154,100 1,317,000 162,900 14.1 % 454,311 234,702 500,335 265,633 113.2% 192 72,000 83,000 11,000 15.3% 3,537 585,000 702,000 117,000 20.0% 1,888,332 2,045,802 2,602,335 556,533 27.2% 1,852,400 2,045,802 2,0 22,635 1,106,233 54.1% 71 1398 WORKERS COMPENSATION Account Number - Account Name 10001398-55000 Workers' Comp Claims Reimburse OTHER INCOME TOTAL 10001398-62476 Workers' Compensation Claims WAGES AND BENEIFTS TOTAL 10001398-63218 Workers' Compensation Premium 10001398-63225 ADA Ergo Assessment SERVICES AND SUPPLIES TOTAL WORKERS COMPENSATION TOTAL FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Budget Budget 0 0 1,389,800 1,389,800 100.0% 0 0 0 0 1,389,800 652,800 1,389,800 652,800 -100.0% 100.0% 0 958,962 0 0 1,378,100 0 21126,800 737,000 3,000 3,432,400 641,100 3,000 -100.0% 46.5% 100.0% 958,962 1,378,100 740,000 638,100 46.3% 958.962 1.378.100 2.776.6001 4.184.100 -303.6% VA, 1399 NON -DEPARTMENTAL Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10001399-42110 T-In Information Technology 0 95,000 69,500 25,500 -26.8% 10001399-42430 T-In Vehicle Replacement 0 0 1,402,000 1,402,000 100.0% 10001399-42440 T-In Fleet 0 0 26,000 26,000 100.0% 10001399-42500 T-In Facility ISF 0 0 57,000 57,000 100.0% 10001399-44110 T-In Rohnert Park Foundation 1,067,159 1,066,455 0 1,066,455 -100.0% 10001399-44232 T-In Homelessness 669,600 0 0 0 0.0% 10001399-44249 T-In UDSP Maintenance Annuity 43,438 37,000 75,000 38,000 -102.7% 10001399-44254 T-In Public Facility Fin Admin 268,487 254,687 83,300 171,387 -67.3% 10001399-44261 T-In CFD Southeast 681,191 900,463 930,600 30,137 -3.3% 10001399-44262 T-In CFD Westside 260,676 274,255 114,200 160,055 -58.4% 10001399-44263 T-In CFD Bristol 63,386 85,956 86,400 444 -0.5% 10001399-44264 T-In CFD SOMO 0 0 270,000 270,000 100.0% 10001399-44276 T-In SESP PS 0 56,746 15,900 40,846 -72.0% 10001399-44283 T-In Specific Plan Dev Proj 316 0 0 0 0.0% 10001399-44320 T-In Supplemental Law Enf Sery 250,000 250,000 150,000 100,000 -40.0% 10001399-44325 T-In Measure M Fire 728,826 759,524 765,700 6,176 -0.8% 10001399-44335 T-In State Asset Forfeiture 25,000 0 0 0 0.0% 10001399-44525 T-In PAC Capital Facility 0 0 12,748 12,748 100.0% 10001399-44600 T-In CAS MOU PS 1,544,557 0 0 0 0.0% 10001399-44601 T-In Graton Supplemental 427,184 289,226 7,596,139 7,306,913 -2526.4% 10001399-44607 T-In Graton Nbrhd & Workforce 1,165,970 1,165,970 0 1,165,970 -100.0% 10001399-44652 T-In MOU Law Enf merge F4601 183,889 0 0 0 0.0% 10001399-45700 T-In Successor Agency CDC 0 235,000 25,000 210,000 -89.4% 10001399-45720 T-In Successor Agency HSNG 250,000 250,000 0 250,000 -100.0% 10001399-47110 T-In CIP-Government 569,491 575,000 0 575,000 -100.0% 11,679,487 5,384,205 85.5% TRANSFERS IN TOTAL 8,199,170 6,295,282 10001399-50065 Permit -Parking 1,145 1,500 1,100 400 -26.7% 10001399-50173 Charges for Services -Specific 236,382 0 0 0 0.0% 10001399-50179 Charge Srvs-BIA TOT 14,306 15,500 15,000 500 -3.2% 16,100 900 5.3% CHARGES FOR SERVICES TOTAL 251,833 17,000 10001399-50171 CAP -Allocation Cost for Srvs 61,123 716,791 0 716,791 -100.0% 10001399-50177 CAP Revenue 2,367,236 694,700 698,300 3,600 -0.5% 698,300 713,191 50.5% COST ALLOCATION PLAN TOTAL 2,428,359 1,411,491 10001399-52000 Fees -Franchise 3,087,261 3,126,000 3,124,700 1,300 0.0% 3,124,700 1,300 0.0% FRANCHISE FEES TOTAL 3,087,261 3,126,000 10001399-50141 Grant -State 16,810 0 0 0 0.0% 10001399-50151 Grants -Other 20,172 0 0 0 0.0% GRANT REVENUE TOTAL 36,981 0 01 0 0.0% 73 1399 NON -DEPARTMENTAL Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10001399-50079 Interest Income -Allocated 436,782 216,600 913,100 696,500 -321.6% 10001399-50081 Interest Income 4,566 4,000 0 4,000 -100.0% 10001399-50087 Investment Earnings PARS 30,167 0 0 0 0.0% 10001399-50088 Investment Earning Mgt Portfolio 18,603 0 0 0 0.0% 10001399-50093 Rents -Digital Billboard 156,736 215,000 223,800 8,800 -4.1 % 10001399-50095 Rents -Billboard Land 54,923 6,000 3,300 2,700 -45.0% 10001399-50097 Rents -Land 6,239 6,000 6,500 500 -8.3% 10001399-50099 Rents -State Farm 9,362 10,000 10,000 0 0.0% 10001399-50103 Rents -Cell Tower 362,206 354,000 359,500 5,500 -1.6% 1,516,200 704,600 86.8% INTEREST AND RENTS TOTAL 1,079,586 811,600 10001399-53000 License Business Rev 343,658 387,580 408,000 20,420 -5.3% 10001399-53100 License Business -Rental Bus 91,656 100,000 102,000 2,000 -2.0% 10001399-53300 License Business Penalties 10,505 10,000 10,000 0 0.0% 520,000 22,420 4.5% LICENSES AND PERMITS TOTAL 445,820 497,580 10001399-50153 Mandated Cost -PS Reimbursement 77,849 51,000 51,000 0 0.0% 10001399-50339 Other Revenue 36,547 1,763,000 0 1,763,000 -100.0% 10001399-50351 Prior Year Revenue 51 0 0 0 0.0% OTHER INCOME TOTAL 114,446 1,814,000 51,000 1,763,000 97.2% 10001399-51010 Prop Tax-RPTTF ROPS 1,635,340 1,764,384 1,400,000 364,384 -20.7% 10001399-51100 Prop Tax -Secured Property Tax 4,558,645 5,025,544 5,100,000 74,456 -1.5% 10001399-51110 Prop Tax -Supplemental 209,648 121,341 213,800 92,459 -76.2% 10001399-51120 Prop Tax -Unsecured Prop Tax 248,314 475,176 269,100 206,076 -43.4% 10001399-51130 Prop Tax-HOPTR 38,636 11,823 39,400 27,577 -233.2% 10001399-51140 Other Property Taxes 155 316 0 316 -100.0% 10001399-51150 Transfer Tax -Real Property 304,979 438,234 280,000 158,234 -36.1% 10001399-51160 Prop Tax -In Lieu MVLF Swap 4,848,864 4,945,842 5,000,000 54,158 -1.1% 12,302,300 480,360 3.8% PROPERTY TAX TOTAL 11,844,581 12,782,660 10001399-50111 Tax -State MVLF Excess 45,166 32,000 50,000 18,000 -56.3% 10001399-50157 Other Revenue -Agency 128,930 110,000 100,000 10,000 -9.1% 10001399-50159 Other Revenue -Agency 0 1,191,526 0 1,191,526 -100.0% 150,000 1,183,526 88.8% INTERGOVERNMENTAL TOTAL 174,096 1,333,526 10001399-51200 Sales Tax -Bradley Burn 8,999,300 10,000,000 9,179,200 820,800 -8.2% 10001399-51220 Sales Tax -Measure A 6,618,372 5,900,000 6,313,000 413,000 -7.0% 15,492,200 407,800 2.6% SALES TAX TOTAL 15,617,672 15,900,000 10001399-51300 TOT -Transient Occ. Tax 4,598,547 4,457,000 4,500,000 43,000 -1.0% 4,500,000 43,000 1.0% TRANSIENT TAX TOTAL 4,598,547 4,457,000 74 1399 NON -DEPARTMENTAL Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10001399-63100 Postage & Shipping 21,010 37,582 35,000 2,582 6.9% 10001399-63105 Printing 3,300 13,600 9,000 4,600 33.8% 10001399-63140 Communication Advertising 10,785 4,000 4,000 0 0.0% 10001399-63143 Communication -Phone 198,127 164,804 170,000 5,196 3.2% 10001399-63160 Software 134,290 89,600 71,100 18,500 20.6% 10001399-63170 Elections 5,787 0 0 0 0.0% 10001399-63220 Employee Wellness 2,430 0 0 0 0.0% 10001399-63250 Lease -Equipment 53,003 50,686 54,000 3,314 6.5% 10001399-63310 Dues & Subscriptions 0 26,300 25,500 800 3.0% 10001399-63415 Bank & Merchant Fees 204,886 165,600 193,900 28,300 17.1% 10001399-63416 Bank Investment Fees 21,601 0 0 0 0.0% 10001399-63465 Tax -Property Tax 16,837 28,700 28,000 700 2.4% 10001399-63485 Bad Debt 79,821 0 0 0 0.0% 10001399-63880 Administration Fee -Sales Tax 108,760 211,400 110,000 101,400 48.0% 10001399-64000 Contract -Outside Services 32,028 0 0 0 0.0% 10001399-65130 Fuel 304,684 269,424 275,000 5,576 2.1% 10001399-65131 Fuel -Safe 12,735 18,000 18,000 0 0.0% 10001399-65310 Utility -Electric 1,205,600 1,164,457 1,200,000 35,543 3.1% 10001399-65320 Utility -Water and Sewer 275,419 244,535 250,000 5,466 2.2% 10001399-65400 Cost Allocation Plan Expense 582,929 1,000 0 1,000 -100.0% 10001399-66210 Other Expense 5,247 85,200 150,000 64,800 76.1 % 10001399-68900 Cash Over -(Short) 180 1,200 0 1,200 -100.0% SERVICES AND SUPPLIES TOTAL 3,279,456 2,576,088 2,593,500 17,412 0.7% 10001399-72430 T-Out Vehicle Replacement 25,000 110,000 100,000 10,000 9.1 % 10001399-72500 T-Out Facilities 721,047 1,445,235 0 1,445,235 -100.0% 10001399-73100 T-Out Golf Course 0 5,000 0 5,000 -100.0% 10001399-75720 T-Out Housing Project 17,031 0 0 0 0.0% 10001399-77110 T-Out CIP-Government 2,700,000 5,257,900 0 5,257,900 -100.0% 10001399-77430 T-Out CIP Water 356,128 0 0 0 0.0% TRANSFERS OUT TOTAL 3,819,206 6,818,135 100,000 6,718,135 98.5% 10001399-80010 CAP IT Cost Allocation Plan 1,419,344 1,348,444 1,542,200 193,756 14.4% 10001399-80020 CAP FLEET Cost Allocation Plan 635,777 606,165 564,700 41,465 6.8% 10001399-80030 CAP Veh Cost Allocation Plan 824,055 903,893 955,400 51,507 5.7% 10001399-80040 CAP FACILITY Cost Allocation P 0 0 3,725,000 3,725,000 100.0% CHARGES FOR SERVICES TOTAL 2,879,176 2,858,502 6,787,300 3,928,798 137.4% 10001399-81530 Capital Asset -Improvements 0 5,000 0 5,000 -100.0% 10001399-81540 Capital Asset -Equipment 239,548 1,952,486 245,748 1,706,738 87.4% 10001399-81550 Capital Asset -Vehicles 561,005 1,939,774 1,402,000 537,774 27.7% 1,647,748 2,249,512 57.7% CAPITAL OUTLAY TOTAL 800,553 3,897,260 10001399-89500 Debt -Principal 160,677 153,355 145,800 7,555 4.9% 145,800 7,555 4.9% DEBT SERVICE TOTAL 160,677 153,355 NON -DEPARTMENTAL TOTAL 36,939,284 32,142,801 38,775,939 3,424,844 -10.7% W THIS PAGE INTENTIONALLY LEFT BLANK VA II _ 1 ICE CREAM • EVENTS • BIRTHDA_!'S • & MORE x:A W 11 � �•� � HUMAN RESOURCES MANDATED SERVICES Ensure compliance with federal and state -mandated requirements Ensure a workplace free from harassment and discrimination; including timely investigations . Administer City's labor and employee relations program . Administer employee medical leaves . Administer compensation and benefits . Administer recruitment processes 77 CORE SERVICES Design and conduct recruitment and selection procedures Ensure employees are paid pursuant to local and legal requirements Provide notice to employees of medical leave and benefits rights under law Resolve return to work, risk management, and safety issues with supervisors and managers General risk management policy formulation, training and medical exam notification Coordinate with oversight and benefit administration organizations Design and maintain classification and compensation structures Coordinate the provision of mandatory supervisory training, and of non -mandatory supervisory and managerial training related to legal compliance in employment practices Confer with and coach employees at all levels to identify and resolve workplace concerns Conduct formal investigations into alleged violations of employee rights, report findings, recommend and implement resolutions Coordinate activities and communications related to formal complaint or discipline processing Compile and maintain official personnel records for all employees Maintain, update and disseminate employment -related City policies and procedures Administer and maintain records for health and safety programs MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2023-2024 • Implementation of Neogov Perform (Online Performance Management System) . Completed Employee Engagement Survey and Associated Strategic Plan • Launched recruitments for over 50 positions, both regular and temporary • Expanded Health Benefit Open Enrollment Process/Health and Wellness Fair MAJOR GOALS FOR FISCAL YEAR 2024-2025 • Establish a Diversity, Equity, and Inclusion Program • Design and Implement Return to Work Program for Injured Employees • Conduct Labor Negotiations with Four Bargaining Units • Develop a City-wide Centralized Risk Management Program rE. 170o HUMAN RESOURCES Account Number - Account Name IFY A Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change ° �° Change 10001700-61000 Salaries & Wages 545,181 556,352 578,770 22,418 4.0% 10001700-61155 Overtime 2,355 2,000 2,322 322 16.1 % 10001700-61200 Supplemental Earnings 26,337 6,343 0 -100.0% 10001700-61220 Annual Admin Pay 0 5,722 5,955 233 4.1 % 10001700-61300 Stipend Pay 623 600 600 0 0.0% 10001700-61837 Allowance Auto 0 0 6,571 6,571 100.0% 10001700-62100 Medicare 8,000 7,898 8,206 308 3.9% 10001700-62200 Benefits -Medical 68,890 72,678 84,648 11,970 16.5% 10001700-62230 Benefits -Vision 668 706 676 4.3% 10001700-62240 Benefits -Life Insurance 1,321 1,386 1,386 0 0.0% 10001700-62250 Benefits -Dental 4,126 4,339 4,350 11 0.2% 10001700-62260 Benefits-EAP 162 170 170 0 0.0% 10001700-62600 Disability -Long Term 2,789 2,896 3,013 117 4.0% 10001700-62620 Disability -Short Term 1,555 1,615 1,680 65 4.0% 10001700-62680 PERS-ER 98,293 65,052 84,066 19,014 29.2% 10001700-62720 RHSA Plan 5,704 6,000 6,000 0 0.0% 10001700-62740 Tuition Reimbursement 0 4,500 4,500 0 0.0% 10001700-62800 Workers Comp 0 0 7,062 7,062 100.0% WAGES AND BENEIFTS TOTAL 766,002 738,258 799,977 61,719 8.4% 10001700-63100 Postage & Shipping 0 0 100 100 100.0% 10001700-63110 Office Expense 552 2,500 2,000 500 20.0% 10001700-63120 Equipment, Small Office & Tool 20,781 840 500 340 40.5% 10001700-63160 Software 16,478 39,500 33,100 6,400 16.2% 10001700-63220 Employee Wellness 0 0 10,000 10,000 100.0% 10001700-63310 Dues & Subscriptions 380 400 0 400 -100.0% 10001700-63600 Meeting Expense 48 100 300 200 200.0% 10001700-63610 Travel and Training 6,934 15,500 15,200 300 1.9% 10001700-63735 Certification Assessment 0 0 3,000 3,000 100.0% 10001700-63900 Recruitment 176,767 74,025 150,000 75,975 102.6% 10001700-64000 Contract -Outside Services 22,743 42,250 150,000 107,750 255.0% 10001700-66210 Other Expense 6,001 22,000 1,600 20,400 92.7% 365,800 168,685 85.6% SERVICES AND SUPPLIES TOTAL 250,684 197,115 HUMAN RESOURCES TOTAL 1,016,686 935,373 1,165,777 230,404 24.6% 79 1710 PAYROLL Account Number - Account Name 10001710-61000 Salaries & Wages 10001710-61155 Overtime 10001710-61220 Annual Admin Pay 10001710-61500 Acting Pay 10001710-62100 Medicare 10001710-62200 Benefits -Medical 10001710-62230 Benefits -Vision 10001710-62240 Benefits -Life Insurance 10001710-62250 Benefits -Dental 10001710-62260 Benefits-EAP 10001710-62600 Disability -Long Term 10001710-62620 Disability -Short Term 10001710-62680 PERS-ER 10001710-62720 RHSA Plan 10001710-62740 Tuition Reimbursement 10001710-62800 Workers Comp WAGES AND BENEIFTS TOTAL 10001710-63110 Office Expense 10001710-63120 Equipment, Small Office & Tool 10001710-63610 Travel and Training SERVICES AND SUPPLIES TOTAL PAYROLLTOTAL FY 23-24 FY 24-25 FY 22-23 Revised Adopted $ Change 0 �0 Actual Budget Budget Change 164,432 266,638 283,641 17,002 6.4% 469 1,000 2,641 1,641 164.1 % 0 0 1,085 1,085 100.0% 0 0 5,821 5,821 100.0% 2,309 3,826 4,225 399 10.4% 11,907 16,752 16,967 215 1.3% 291 423 405 4.3% 470 693 693 0 0.0% 1,801 2,604 2,610 6 0.2% 71 102 102 0 0.0% 855 1,387 1,505 119 8.6% 477 773 839 66 8.5% 29,372 31,143 42,001 10,858 34.9% 2,490 3,600 3,600 0 0.0% 999 0 4,500 4,500 100.0% 0 0 2,895 2,895 100.0% 215,943 328,942 373,529 44,588 13.6% 565 600 600 0 0.0% 293 0 0 0 0.0% 0 0 8,300 8,300 100.0% 858 600 8,900 8,300 1383.3% 216,801 329,542 382,429 52,888 16.0% DEVELOPMENT SERVICES L ri The Development Services Department includes a fully integrated planning, building, engineering, housing and code compliance divisions and provides a one -stop service for applicants. The Department is responsible for entitlements and permitting of development projects, reviewing encroachment permits for work in the right-of-way, managing the City's housing and homeless services programs, maintain the City's GIS program, and working with residents and businesses to assure code compliance. In 2023, development services department • entitled 94 development projects; • issued 182 encroachment permits • iisued 1,564 building permits, including 75 residential units with 13 ADUs and 4 below market rate; • conducted 6,424 inspections, • closed 1,487 code compliance case and • continued to support 60-unit Labath Landing Interim Housing Project. The Department uses a cost recovery model for entitlements and building permits. The department is also primarily responsible for the administration of the City's development agreements, mitigation fee programs and community facilities districts. In this role, the Department has collected over $6.0 million in capital and maintenance funding in from July 1, 2023 through June 20, 2024. This money supports the City's capital improvement program and public safety and public works departments. The City operates a service model made up of Core functions, Mandated programs and Discretionary functions. CORE SERVICES Development Services Core service model includes prompt and respectful customer service and includes the following functions: • Front counter customer service and permit coordination • Records Management • Respond to request for Zoning Verification reports and Public Records Requests • Maintain the City's geographic information system and implement the City's GIS Strategic Plan. • Create economically vibrant development that brings amenities and benefit to citizens and businesses; this includes prompt coordination with other departments on making progress on the Downtown. Review of land -use entitlement permits and associated environmental documents; this function includes preparation of lengthy reports and presentations to hearing bodies. Reviews can be administrative/staff level or include Planning Commission or City Council presentations. Review building permits and provide necessary building inspections. Review encroachment and grading permits; and provide engineering review for all entitlements and permits. Respond to citizen complaints and assure code compliance. Provide education on and enforcement of the City's Municipal Code • Support initiatives to reduce homelessness and respond to climate change • Manage the rental appeals board; this function requires monitoring rent caps, staffing the Rental Appeals Board; and preparing staff reports and presentations to the board. • Partner with regional agencies to develop promotional material and support the development of Accessory Dwelling Units. MANDATED SERVICES Implement the City's General Plan, Zoning Code, Building Code, Subdivision Ordinance, Grading Ordinance, Flood Management Ordinance. . Adopt and provide required state mandated code updates to implement the Housing Element Programs. Support the implementation of the City's Water, Sewer Camping Ordinances. Provide education on and enforcement of the City's Municipal Code. Support delivery of housing consistent with City's Regional Housing Needs Allocation (RHNA). Operate the Labath Landing Interim Housing Project consistent with the City's contract with the state. . Annual progress reporting to Housing and Community Development and Department of Finance on number of residential units permitted/finaled. Annual progress reporting on General Plan programs to Office of Planning and Research. . Annual reporting to State on solar permits issued. . Annual expenditure reporting on status of Low/moderate income housing successor agency. . Annual monitoring and reporting on status of Development Agreements. E:Y: SPECIAL PROJECTS Fee study update Conversion of all documents into electronic format Code Enforcement procedures/administrative process ordinance. . Wholistic approach to public outreach including Spanish translation when appropriate Process Improvement Software integration to TRAKIT Extra research and response to informal developer inquiries Response to public inquiries and requests beyond core and mandated services Other regional coordination and partnerships COST RECOVERY OPPORTUNITIES New and amended Development Agreements and CFDs Maintenance of fee schedules to capture service costs adequately and appropriately Develop a cost recovered Rental Inspection Program Residual Receipts and Monitoring Fees from the City's Affordable Housing Projects . County and State Grants MAJOR TASKS COMPLETED IN FISCAL YEAR 2024-25 Continued operation of and seek funding for the city's 60-unit Labath Landing Project Completed winddown of Roberts Lake Received Pro -housing Designation from the California Department of Housing and Community Development Continued work on the General Plan 2040 policy document and EIR MAJOR GOALS FOR FISCAL YEAR 2024-25 Complete the Environmental Impact Report for General Plan 2040 and adopt the updated General Plan, including rezoning to support the adopted Housing Element Initiate Zoning Code updates to establish by right process for certain residential projects Initiate objective development standards for by right projects. Implement other code updates in support of General Plan 2040 and the Housing Element Update the Development Service website to publish housing opportunity sites Support efforts to secure funding and an affordable housing development partner for the Downtown 83 2000 DEVELOPMENT SERVICES Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10002000-50069 Other Rev -Developer Deposit 383,503 1,000,000 1,000,000 0 0.0% 10002000-50164 Fee -Cost Recovery Admin 84,347 160,000 150,000 10,000 -6.3% 10002000-50167 Fee -Home Occupancy 0 0 15,000 15,000 100.0% 10002000-50173 Charges for Srvcs - Specific 9,545 20,000 35,000 15,000 -75.0% 10002000-50195 Fee -Engineering Flat 217,102 200,000 300,000 100,000 -50.0% 10002000-50241 Fee -Building Violations 14,630 0 15,000 15,000 100.0% 10002000-50349 Fee -Code Compliance 10,093 0 7,500 7,500 100.0% 10002000-52300 Fee -Building Inspection 1,179,546 1,253,059 1,106,000 147,059 -11.7% 10002000-52400 Fee -Strong Motion 819 1,000 300 700 -70.0% 10002000-52450 Fee -Cal Disability SB1186 11,093 300 10,000 9,700 -3233.3% 2,638,800 4,441 0.2% CHARGES FOR SERVICES TOTAL 1,910,679 2,634,359 10002000-50163 Other Rev- Cost Recovery Labor 239,549 370,000 375,000 5,000 -1.4% 375,000 5,000 1.4% COST ALLOCATION REVENUE TOTAL 239,549 370,000 10002000-50141 Grant -State 50,000 0 0 0 0.0% 0 0 0.0% GRANT REVENUE TOTAL 50,000 0 10002000-50053 Permit Building Plan Check 513,278 300,088 350,000 49,912 -16.6% 10002000-50059 Fee -Building Standards SB1473 528 1,000 600 -40.0% 10002000-50161 Permit -Planning Flat Fee 49,038 22,707 60,000 37,293 -164.2% 410,600 86,805 26.8% LICENSES AND PERMITS TOTAL 562,845 323,795 10002000-50351 Prior Year Revenue 518 0 0 0 0.0% 0 0 0.0% OTHER INT TOTAL 518 0 10002000-61000 Salaries & Wages 1,420,443 1,862,597 2,186,121 323,524 17.4% 10002000-61155 Overtime 6,633 7,500 8,728 1,228 16.4% 10002000-61200 Supplemental Earnings 46,908 24,103 0 24,103 -100.0% 10002000-61219 Annual Leave Payout 0 0 3,557 3,557 100.0% 10002000-61220 Annual Admin Pay 0 18,810 18,118 693 3.7% 10002000-61300 Stipend Pay 1,598 1,200 1,200 0 0.0% 10002000-61500 Acting Pay 2,247 0 6,323 6,323 100.0% 10002000-61837 Allowance Auto 0 0 31,542 31,542 100.0% 10002000-62100 Medicare 20,580 25,622 31,893 6,271 24.5% 10002000-62200 Benefits -Medical 136,832 187,096 228,823 41,727 22.3% 10002000-62230 Benefits -Vision 1,774 2,432 2,605 173 7.1 % 10002000-62240 Benefits -Life Insurance 3,993 4,630 5,564 935 20.2% 10002000-62250 Benefits -Dental 10,955 14,957 16,774 1,817 12.1 % 10002000-62260 Benefits-EAP 464 587 691 104 17.7% 10002000-62600 Disability -Long Term 7,533 9,691 11,403 1,711 17.7% 10002000-62620 Disability -Short Term 4,201 5,405 6,359 954 17.6% 84 2000 DEVELOPMENT SERVICES Account Number - Account Name 10002000-62680 PERS-ER 10002000-62720 RHSA Plan 10002000-62740 Tuition Reimbursement 10002000-62800 Workers Comp WAGES AND BENEFITS TOTAL 10002000-63100 Postage & Shipping 10002000-63105 Printing 10002000-63110 Office Expense 10002000-63120 Equipment, Small Office & Tool 10002000-63140 Communication Advertising 10002000-63160 Software 10002000-63300 Uniform - Purchase 10002000-63310 Dues & Subscriptions 10002000-63600 Meeting Expense 10002000-63610 Travel and Training 10002000-63870 Developer Deposit Expense 10002000-64000 Contract -Outside Services 10002000-66210 Other Expense SERVICES AND SUPPLIES TOTAL DEVELOPMENT SERVICES TOTAL FY 23-24 FY 24-25 FA 2-23ctual Revised Adopted Change % Change Budget Budget 251,504 217,691 11,449 17,081 4,134 0 0 0 1,931,249 2,399,403 61 550 4,724 3,700 5,893 4,500 8,245 7,500 220 2,000 106,437 216,620 646 800 2,923 2,500 710 1,200 18,104 20,560 383,503 1,000,000 1,028,029 1,048,136 3,140 2,500 1,562,634 2,310,566 317,380 99,689 20,736 3,655 3,046 3,046 25,780 25,780 2,926,6431 527,241 500 50 1,200 2,500 4,500 0 10,500 3,000 2,000 0 215,000 1,620 1,000 200 7,800 5,300 1,200 0 35,800 15,240 1,000,000 0 1,300,000 251,864 2,500 0 2,582,0001 271,434 45.8% 21.4% 100.0% 100.0% 22.0% 9.1 % 67.6% 0.0% 40.0% 0.0% 0.7% 25.0% 212.0% 0.0% 74.1 % 0.0% 24.0% 0.0% 11.7% 730,292 1,381,8152,084,2431 894,920 64.8% ER 225o DEVELOPMENT SERVICES HOUSING FY 23-24 FY 24-25 FA Actual Revised Adopted Change % Change Ar-rniin+ Budget Budget 10002250-50332 Restricted Donations DONATIONS TOTAL 10002250-61000 Salaries & Wages 10002250-61155 Overtime 10002250-62100 Medicare 10002250-62200 Benefits -Medical 10002250-62230 Benefits -Vision 10002250-62240 Benefits -Life Insurance 10002250-62250 Benefits -Dental 10002250-62260 Benefits-EAP 10002250-62600 Disability -Long Term 10002250-62620 Disability -Short Term 10002250-62680 PERS-ER 10002250-62720 RHSA Plan 10002250-62800 Workers Comp WAGES AND BENEFITS TOTAL 10002250-63120 Equipment, Small Office & Tool 10002250-64000 Contract -Outside Services 10002250-66210 Other Expense SERVICES AND SUPPLIES TOTAL DEVELOPMENT SERVICES HOUSING 201,510 0 0 0 0.0% 201,510 0 0 0 0.0% 161,783 91,642 99,003 7,362 8.0% 723 0 241 241 100.0% 2,335 1,310 1,411 101 7.7% 11,312 7,152 7,367 215 3.0% 152 141 135 4.3% 445 231 231 0 0.0% 941 868 870 2 0.2% 68 34 34 0 0.0% 809 477 515 38 8.0% 451 266 287 21 8.0% 29,108 10,704 14,365 3,662 34.2% 2,400 1,200 1,200 0 0.0% 0 0 990 990 100.0% 210,526 114,024 126,650 12,625 11.1 % 0 50,000 0 50,000 -100.0% 3,962,790 1,785,818 2,698,200 912,382 51.1 % 41,376 0 0 0 0.0% 4,004,166 1,835,8181 2,698,2001 862,382 47.0% 4,013,182 1,949,8431 2,824,850 875,007 44.9% EI. FIRE � ay MANDATED SERVICES Fire Response/Suppression Medical Aid Response Fire Prevention Vz Training _;. Dispatch Records -- f' f Auto -Aid IL - CORE SERVICES Ilk r Emergency Medical Services Fire Suppression Public Education Hazmat Mutual Aid Response 1/ DISCRETIONARY SERVICES Mutual Aid — Out -of -county response MAJOR ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24 • Hired full-time Fire Inspector Expanded community outreach and education Partnered with Sonoma County Department of Emergency Management Implemented 24-hour operational Lieutenant �• shift pilot program l " MAJOR GOALS FOR FISCAL YEAR 2024-25 Develop UAV program Increase regional fire training Review standards of coverage Develop recruitment plan for Measure H funded personnel Put new Type 1 engine into service 87 s� •r Ya - !�L MANDATED SERVICES ' M' 1 Patrol Services POST Training /Reporting Dispatch Records - -- - Property / Evidence CORE SERVICES . Abandoned Vehicles/Neighborhood Blight . Community Service Officers . Traffic / Motors . Investigations . Sonoma County Public Safety Consortium (CAD/RMS) . Animal Control . Community Outreach Events DISCRETIONARY SERVICES . Community Academy National Night Out . Volunteers -Police Services Aide K9 MAJOR ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24 i . Increased community outreach events Established LGBT Community Liaison Program and achieved accreditation . Increased professional development training Promoted 5th lieutenant position MAJOR GOALS FOR FISCAL YEAR 2024-25 Draft 5-year strategic plan t" . Evaluate technology to improve efficiency -a Establish electric vehicle infrastructure at Public Safety_ . Improve employee retention and recruitment n '. 88 DEPARTMENT OF PUBLIC SAFETY Account Number - Account Name Fy A Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change ° �0 Change T-In Graton Supplemental 427,184 0 0 0 0.0% Permit Fire Plan Check 608,143 800,000 600,000 200,000 25.0% Fines -Parking Citations 52,863 35,000 50,000 15,000 42.9% Fees -Court 1,370 2,000 3,000 1,000 50.0% Prop 172 PS Augmentation 358,497 310,000 310,000 0 0.0% Sales Tax - Measure H-Fire 0 0 2,475,000 2,475,000 -100.0% Grants -Federal 43,192 0 4,000 4,000 -100.0% Grants -Fed Pass Thru State Rev 4,308 0 0 0 0.0% Grant -State 180,931 0 25,000 25,000 -100.0% Grants -County 758,397 0 0 0 0.0% Grants -Other 6,000 0 0 0 0.0% Other Revenue -Agency 20,165 307,960 260,600 47,360 15.4% Sale of Property 1,651 0 0 0 0.0% Donations 610 0 0 0 0.0% Other Revenue 251,327 0 0 0 0.0% Fee -DUI Cost Recovery 28,204 12,000 25,000 13,000 108.3% Fee -Code Compliance 14,441 10,000 10,000 0 0.0% License -Alarm 9,200 8,000 12,000 4,000 50.0% License -Alarm Penalties 70 300 2,000 1,700 566.7% INCOME TOTAL 4,251,550 2,970,520 7,553,200 4,582,680 154.3% Salaries & Wages 9,463,512 10,923,536 10,799,040 124,495 1.1 % Part Time 1000Hr 47,218 43,889 120,420 76,531 174.4% Part Time PERS 109,923 85,127 43,800 41,327 48.5% Overtime 1,594,978 1,465,000 1,754,674 289,674 19.8% Supplemental Earnings 466,961 410,407 0 410,407 -100.0% Annual Admin Pay 0 26,133 28,271 2,138 8.2% Stipend Pay 86,826 104,667 137,789 33,122 31.6% Court Time 26,928 0 17,598 17,598 100.0% Acting Pay 7,685 29,769 5,789 23,981 80.6% POST 348,722 307,853 402,195 94,342 30.6% Allowance Uniform 0 0 68,885 68,885 100.0% Allowance Management 0 0 350,000 350,000 100.0% Allowance Auto 0 0 6,571 6,571 100.0% FLSA OT 0 0 7,721 7,721 100.0% Shift Diff (5%) 0 0 18,130 18,130 100.0% Retention Incentive 0 107,131 0 107,131 -100.0% Medicare 164,956 189,584 181,129 8,455 4.5% Benefits -Medical 1,078,410 1,262,233 1,239,830 22,402 1.8% Benefits -Hearing 0 0 500 500 100.0% Benefits -Vision 13,181 14,080 12,604 1,476 10.5% Benefits -Life Insurance 20,953 24,438 23,868 570 2.3% Benefits -Dental 72,846 86,589 81,154 5,435 6.3% Benefits-EAP 3,017 3,434 3,247 187 5.5% Disability -Long Term 12,911 14,235 14,456 222 1.6% Disability -Short Term 26,866 32,189 32,273 84 0.3% 89 DEPARTMENT OF PUBLIC SAFETY FA FY 23-24 FY 24-25 % Revised Adopted $ Change Account Number - Account Name Actual Budget Budget Change PERS-ER 3,895,668 4,633,399 3,562,689 1,070,710 23.1 % RHSA Plan 84,997 101,250 98,256 2,994 3.0% Tuition Reimbursement 3,453 0 4,339 4,339 100.0% Workers Comp 0 0 918,833 918,833 100.0% 29,069,080 262,729 0.9% WAGES AND BENEFITS TOTAL 25,596,511 28,806,351 Postage & Shipping 780 0 0 0 0.0% Printing 3,272 3,000 7,500 4,500 150.0% Office Expense 11,981 13,500 13,500 0 0.0% Equipment, Small Office & Tool 287,813 202,884 165,900 36,984 18.2% Software 56,200 70,868 91,800 20,932 29.5% Lease -Equipment 24,589 31,086 28,000 3,086 9.9% Uniform - Purchase 107,678 57,000 77,000 20,000 35.1% Dues & Subscriptions 9,224 5,600 15,300 9,700 173.2% Hazard Material 1,061 850 900 50 5.9% License & Permit 2,798 2,700 3,500 800 29.6% Meeting Expense 6,672 10,447 7,000 3,447 33.0% Travel and Training 219,037 220,405 220,500 95 0.0% Contract -Outside Services 1,401,044 1,554,827 2,288,000 733,173 47.2% Other Expense 68,594 52,200 52,200 0 0.0% Other Exp-PS-Bookings 15,808 6,000 15,000 9,000 150.0% Other Exp-PS-Amory 63,654 101,737 149,600 47,863 47.0% Other Exp-PS-ID 3,431 4,000 10,500 6,500 162.5% Other Exp-First Aid Supplies 11,268 16,000 22,400 6,400 40.0% Other Exp-Structural Fire PPE 48,842 30,000 50,400 20,400 68.0% T-Out CIP-Government 0 15,000 0 -100.0% 6,438,000 1,641,791 34.2% SERVICES AND SUPPLIES TOTAL 4,686,710 4,796,209 DEPARTMENT OF PUBLIC SAFETY TOTAL 26,031,671 30,632,040 27,953,880 6,487,201 -21.2% M1 3000 PUBLIC SAFETY ADMINISTRATION F FY 23-24 FY 24-25 0 YO 2-23 Revised Adopted $ Change A Change Account Number - Account Name Budget Budget 10003000-61000 Salaries & Wages 239,522 240,985 247,937 6,952 2.9% 10003000-61200 Supplemental Earnings 7,014 1,080 0 -100.0% 10003000-61220 Annual Admin Pay 0 5,793 5,967 174 3.0% 10003000-61700 POST 20,404 20,484 21,075 591 2.9% 10003000-61831 Allowance Uniform 0 0 1,080 1,080 100.0% 10003000-62100 Medicare 3,812 3,754 3,883 129 3.4% 10003000-62200 Benefits -Medical 19,750 20,242 21,399 1,157 5.7% 10003000-62230 Benefits -Vision 290 141 135 4.3% 10003000-62240 Benefits -Life Insurance 464 462 462 0 0.0% 10003000-62250 Benefits -Dental 862 868 870 2 0.2% 10003000-62260 Benefits-EAP 34 34 34 0 0.0% 10003000-62600 Disability -Long Term 1,390 1,365 1,405 39 2.9% 10003000-62620 Disability -Short Term 775 761 783 22 2.9% 10003000-62680 PERS-ER 54,061 59,940 107,469 47,529 79.3% 10003000-62720 RHSA Plan 1,192 1,200 1,200 0 0.0% 10003000-62800 Workers Comp 0 0 28,360 28,360 100.0% WAGES AND BENEFITS TOTAL 349,568 357,109 442,057 84,948 23.8% PUBLIC SAFETY ADMINISTRATION TOTAL 349.568 357.109 442.057 84.948 23.8% Hi 3110 PUBLIC SAFETY SUPPORT SERVICES FY 22-23 FY 23-24 FY 24-25 0 Y0 Revised Adopted $ Change Account Number -Account Name Actual Budget Budget Change 10003110-61000 Salaries & Wages 963,297 981,451 1,021,821 40,370 4.1 % 10003110-61155 Overtime 10,762 130,000 143,000 13,000 10.0% 10003110-61200 Supplemental Earnings 10,668 6,883 0 6,883 -100.0% 10003110-61220 Annual Admin Pay 0 4,982 5,082 100 2.0% 10003110-61300 Stipend Pay 673 600 1,800 1,200 200.0% 10003110-61500 Acting Pay 1,552 0 1,925 1,925 100.0% 10003110-61700 POST 5,383 5,182 0 5,182 -100.0% 10003110-61831 Allowance Uniform 0 0 540 540 100.0% 10003110-61837 Allowance Auto 0 0 6,571 6,571 100.0% 10003110-62100 Medicare 13,895 15,826 14,350 1,475 9.3% 10003110-62200 Benefits -Medical 114,121 120,399 131,658 11,260 9.4% 10003110-62220 Benefits -Hearing 0 0 500 500 100.0% 10003110-62230 Benefits -Vision 2,056 1,771 1,554 217 12.2% 10003110-62240 Benefits -Life Insurance 3,045 3,131 3,120 11 0.4% 10003110-62250 Benefits -Dental 10,277 10,889 10,005 884 8.1 % 10003110-62260 Benefits-EAP 415 428 426 2 0.4% 10003110-62600 Disability -Long Term 4,668 4,776 4,965 190 4.0% 10003110-62620 Disability -Short Term 2,804 2,865 2,970 105 3.7% 10003110-62680 PERS-ER 174,280 115,308 157,839 42,530 36.9% 10003110-62720 RHSA Plan 14,534 15,000 15,000 0 0.0% 10003110-62740 Tuition Reimbursement 209 0 2,339 2,339 100.0% 10003110-62800 Workers Comp 0 0 17,770 17,770 100.0% 1,543,235 123,746 8.7% WAGES AND BENEFITS TOTAL 1,332,639 1,419,489 PUBLIC SAFETY SUPPORT SERVICES TOTAL 1,332,639 1,419,489 1,543,235 123,746 8.7% My 3120 PUBLIC SAFETY COMMUNICATIONS FY 22-23 FY 23-24 FY 24-25 0 Y0 Actual Revised Adopted $ Change Change Account Number -Account Name Budget Budget 10003120-61000 Salaries & Wages 1,007,884 1,075,741 1,089,763 14,022 1.3% 10003120-61100 Part Time 1000Hr 0 0 32,640 32,640 100.0% 10003120-61150 Part Time PERS 105,344 85,127 43,800 41,327 48.5% 10003120-61155 Overtime 189,196 30,000 120,180 90,180 300.6% 10003120-61200 Supplemental Earnings 37,407 0 0 0 0.0% 10003120-61300 Stipend Pay 11,413 10,606 15,739 5,134 48.4% 10003120-61500 Acting Pay 1,990 29,769 0 29,769 -100.0% 10003120-61700 POST 26,768 21,264 31,351 10,088 47.4% 10003120-61842 Shift Diff (5%) 0 0 4,271 4,271 100.0% 10003120-61905 Retention Incentive 0 107,131 0 107,131 -100.0% 10003120-62100 Medicare 19,421 17,605 18,731 1,126 6.4% 10003120-62200 Benefits -Medical 150,437 162,264 170,719 8,454 5.2% 10003120-62230 Benefits -Vision 1,575 1,969 1,621 348 17.6% 10003120-62240 Benefits -Life Insurance 2,598 2,762 2,773 11 0.4% 10003120-62250 Benefits -Dental 9,716 12,108 10,440 1,668 13.8% 10003120-62260 Benefits-EAP 465 476 409 67 14.0% 10003120-62620 Disability -Short Term 2,769 3,083 3,297 214 6.9% 10003120-62680 PERS-ER 211,639 142,789 324,419 181,630 127.2% 10003120-62720 RHSA Plan 7,531 8,400 9,600 1,200 14.3% 10003120-62800 Workers Comp 0 0 10,459 10,459 100.0% 1,890,215 179,120 10.5% WAGES AND BENEFITS TOTAL 1,786,154 1,711,095 PUBLIC SAFETY COMMUNICATIONS TOTAL 1.786.154 1.711.095 1.890.2151 179.120 10.5% 93 3200 PUBLIC SAFETY POLICE Account Number - Account Name FY 23-24 FY 24-25 0 FY 22-23tual Revised Adopted $ Change Change Budget Budget 10003200-50347 Fee -DUI Cost Recovery 28,204 12,000 25,000 10003200-50349 Fee -Code Compliance 14,441 10,000 10,000 35,000 CHARGES FOR SERVICES TOTAL 42,645 22,000 10003200-50335 Donations 610 0 0 0 DONATIONS TOTAL 610 0 10003200-50073 Fines -Parking Citations 52,863 35,000 50,000 10003200-50077 Fees -Court 1,370 2,000 3,000 53,000 FINES AND FORFEITURES TOTAL 54,233 37,000 10003200-50137 Grants -Federal 23,536 0 4,000 10003200-50141 Grant -State 99,583 0 25,000 29,000 GRANT REVENUE TOTAL 123,119 0 10003200-53200 License -Alarm 9,200 8,000 12,000 10003200-53400 License -Alarm Penalties 70 300 2,000 14,000 LICENSES AND PERMITS TOTAL 9,270 8,300 10003200-50331 Sale of Property 1,651 0 0 10003200-50339 Other Revenue 251,327 0 0 0 OTHER INCOME TOTAL 252,977 0 10003200-50159 Other Revenue -Agency 1,469 40,000 0 0 INTERGOVERNMENTAL TOTAL 1,469 40,000 10003200-50135 Prop 172 PS Augmentation 358,497 310,000 310,000 310,000 SALES TAX TOTAL 358,497 310,000 10003200-61000 Salaries & Wages 5,231,525 6,479,890 6,362,139 10003200-61100 Part Time 1000Hr 38,448 43,889 87,780 10003200-61155 Overtime 761,586 800,000 880,000 10003200-61200 Supplemental Earnings 301,510 221,083 0 10003200-61220 Annual Admin Pay 0 10,238 10,652 10003200-61300 Stipend Pay 71,443 91,661 115,600 10003200-61400 Court Time 18,706 0 13,146 10003200-61500 Acting Pay 135 0 1,736 10003200-61700 POST 208,499 201,569 239,715 10003200-61831 Allowance Uniform 0 0 51,604 10003200-61842 Shift Diff (5%) 0 0 13,858 10003200-62100 Medicare 88,717 111,251 113,160 10003200-62200 Benefits -Medical 558,970 706,091 649,145 10003200-62230 Benefits -Vision 6,904 7,659 7,064 10003200-62240 Benefits -Life Insurance 10,986 13,692 13,237 10003200-62250 Benefits -Dental 38,632 47,102 45,484 10003200-62260 Benefits-EAP 1,556 1,884 1,816 13,000-108.3% 0 #N/A 13,000 59.1 % 0 0.0% 0 0.0% 15,000 -42.9% 1,000 -50.0% 16,000 43.2% 4,000 100.0% 25,000 100.0% 29,000 -100.0% 4,000 -50.0% 1,700 -566.7% 5,700 68.7% 0 0.0% 0 0.0% 0 0.0% 40,000 -100.0% 40,000 100.0% 0 #N/A 0 #N/A 1.8% 43,891 100.0% 80,000 10.0% 221,083 -100.0% 414 4.0% 23,938 26.1 % 13,146 100.0% 1,736 100.0% 38,146 18.9% 51,604 100.0% 13,858 100.0% 1,909 1.7% 56,946 8.1 % 595 7.8% 454 3.3% 1,619 3.4% 68 3.6% 94 3200 PUBLIC SAFETY POLICE FY 22-23 FY 23-24 FY 24-25 0 YO ActualBudget Revised Adopted $ Change Change Account Number - Account Name Budget 10003200-62600 Disability -Long Term 4,742 5,072 5,515 444 8.7% 10003200-62620 Disability -Short Term 14,652 19,040 19,079 39 0.2% 10003200-62680 PERS-ER 2,350,082 3,137,757 2,218,784 918,973 29.3% 10003200-62720 RHSA Plan 47,263 58,050 55,656 2,394 4.1% 10003200-62740 Tuition Reimbursement 2,758 0 1,000 1,000 100.0% 10003200-62800 Workers Comp 0 0 630,431 630,431 100.0% 11,536,601 419,327 3.5% WAGES AND BENEFITS TOTAL 9,757,116 11,955,929 10003200-63100 Postage & Shipping 780 0 0 0 0.0% 10003200-63105 Printing 2,886 3,000 7,000 4,000 133.3% 10003200-63110 Office Expense 10,878 12,000 12,000 0 0.0% 10003200-63120 Equipment, Small Office & Tool 211,955 133,260 81,900 51,360 38.5% 10003200-63160 Software 51,548 66,568 87,000 20,432 30.7% 10003200-63250 Lease -Equipment 24,589 31,086 28,000 3,086 9.9% 10003200-63300 Uniform - Purchase 97,119 48,000 68,000 20,000 41.7% 10003200-63310 Dues & Subscriptions 7,089 5,000 14,300 9,300 186.0% 10003200-63345 Hazard Material 1,061 350 400 50 14.3% 10003200-63395 License & Permit 453 500 500 0 0.0% 10003200-63600 Meeting Expense 3,836 5,000 5,000 0 0.0% 10003200-63610 Travel and Training 181,505 148,750 148,800 50 0.0% 10003200-64000 Contract -Outside Services 485,475 737,033 977,100 240,067 32.6% 10003200-64010 Contract -Outside Services 24,271 22,600 28,000 5,400 23.9% 10003200-66210 Other Expense 37,518 22,000 22,000 0 0.0% 10003200-66215 Other Exp-PS-Bookings 15,808 6,000 15,000 9,000 150.0% 10003200-66217 Other Exp-PS-Amory 63,654 101,737 149,600 47,863 47.0% 10003200-66220 Other Exp-PS-ID 3,431 4,000 10,500 6,500 162.5% 10003200-66222 Other Exp-First Aid Supplies 248 0 0 0 0.0% 1,655,100 308,215 22.9% SERVICES AND SUPPLIES TOTAL 1,224,104 1,346,885 PUBLIC SAFETY POLICE TOTAL 10,138,400 12,885,514 12,750,701 0.7% DR 3250 PUBLIC SAFETY HOUSING Account Number - Account Name 10003250-61155 Overtime 10003250-62100 Medicare 10003250-62200 Benefits -Medical 10003250-62680 PERS-ER WAGES AND BENEFITS TOTAL 10003250-64000 Contract -Outside Services SERVICES AND SUPPLIES TOTAL 111:111w1f_1;1 =111 wd:1011RIIz"11011IF_1I Fy 22-23 FY 23-24 FY 24-25 0 YO Revised Adopted $ Change ActualChange Budget Budget 408 5,000 968 4,032 80.6% 6 73 0 73 -100.0% 40 0 0 0 0.0% 50 0 0 0 0.0% 503 5,073 968 4,105 80.9% 22,152 51,514 0 51,514 -100.0% 22,152 51,514 0 51,514 -100.0% 22.655 56.586 968 55.619 98.3% N1. 3300 PUBLIC SAFETY EMERGENCY PREPAREDNESS FY 23-24 FY 24-25 0 FY 22-23 Revised Adopted $ Change YO Change Account Number - Account Name ActualBudget Budget 10003300-61000 Salaries & Wages 92,644 0 0 10003300-61100 Part Time 1000Hr 8,770 0 0 10003300-61150 Part Time PIERS 4,579 0 0 10003300-61155 Overtime 0 0 264 10003300-62100 Medicare 1,426 0 0 10003300-62200 Benefits -Medical 5,703 0 0 10003300-62230 Benefits -Vision 65 0 0 10003300-62240 Benefits -Life Insurance 137 0 0 10003300-62250 Benefits -Dental 424 0 0 10003300-62260 Benefits-EAP 22 0 0 10003300-62600 Disability -Long Term 285 0 0 10003300-62620 Disability -Short Term 269 0 0 10003300-62680 PERS-ER 21,556 0 0 10003300-62720 RHSA Plan 422 0 0 264 WAGES AND BENEFITS TOTAL 136,303 0 10003300-63120 Equipment, Small Office & Tool 0 4,864 0 10003300-63610 Travel and Training 36 3,000 3,000 10003300-64000 Contract -Outside Services 16,596 30,000 30,000 10003300-66210 Other Expense 0 3,000 3,000 36,000 SERVICES AND SUPPLIES TOTAL 16,560 40,864 PUBLIC SAFETY EMERGENCY PREPAREDNESS TC 152,863 40,864 36,264 0 0.0% 0 0.0% 0 0.0% 264 100.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 264 100.0% -100.0% 0 0.0% 0 0.0% 0 0.0% 11.9% 11.3% WN PUBLIC SAFETY FIRE Account Number - Account Name Fy 22-23 ActualBudget FY 23-24 Revised FY 24-25 Adopted Budget $ Change 0 YO Change 10003400-50057 Permit Fire Plan Check 608,143 800,000 600,000 200,000 -25.0% 600,000 200,000 25.0% LICENSES AND PERMITS TOTAL 608,143 800,000 10003400-50136 Sales Tax - Measure H-Fire 0 0 2,475,000 2,475,000 100.0% SALES TAX TOTAL 0 0 2,475,000 2,475,000 -100.0% 10003400-61000 Salaries & Wages 1,928,639 2,145,469 2,077,381 68,089 3.2% 10003400-61155 Overtime 565,942 500,000 550,000 50,000 10.0% 10003400-61200 Supplemental Earnings 110,362 181,361 0 181,361 -100.0% 10003400-61220 Annual Admin Pay 0 5,120 6,570 1,450 28.3% 10003400-61300 Stipend Pay 3,297 1,800 4,650 2,850 158.3% 10003400-61400 Court Time 8,221 0 4,452 4,452 100.0% 10003400-61500 Acting Pay 4,008 0 2,128 2,128 100.0% 10003400-61700 POST 87,668 59,354 110,053 50,699 85.4% 10003400-61831 Allowance Uniform 0 0 15,661 15,661 100.0% 10003400-61835 Allowance Management 0 0 350,000 350,000 100.0% 10003400-61839 FLSA OT 0 0 7,721 7,721 100.0% 10003400-62100 Medicare 36,731 41,076 31,005 10,071 24.5% 10003400-62200 Benefits -Medical 223,943 253,236 266,910 13,673 5.4% 10003400-62230 Benefits -Vision 2,235 2,540 2,230 311 12.2% 10003400-62240 Benefits -Life Insurance 3,635 4,391 4,275 116 2.6% 10003400-62250 Benefits -Dental 12,591 15,621 14,355 1,266 8.1 % 10003400-62260 Benefits-EAP 511 613 562 51 8.3% 10003400-62600 Disability -Long Term 1,825 3,022 2,571 451 14.9% 10003400-62620 Disability -Short Term 5,597 6,441 6,144 297 4.6% 10003400-62680 PERS-ER 1,084,000 1,177,605 754,178 423,427 36.0% 10003400-62720 RHSA Plan 13,617 18,600 16,800 1,800 9.7% 10003400-62740 Tuition Reimbursement 487 0 1,000 1,000 100.0% 10003400-62800 Workers Comp 0 0 231,813 231,813 100.0% 4,460,458 44,209 1.0% WAGES AND BENEFITS TOTAL 4,093,309 4,416,249 10003400-63105 Printing 386 0 500 500 100.0% 10003400-63110 Office Expense 1,103 1,500 1,500 0 0.0% 10003400-63120 Equipment, Small Office & Tool 72,414 64,759 84,000 19,241 29.7% 10003400-63160 Software 4,652 4,300 4,800 500 11.6% 10003400-63300 Uniform - Purchase 10,559 9,000 9,000 0 0.0% 10003400-63310 Dues & Subscriptions 2,135 600 1,000 400 66.7% 10003400-63345 Hazard Material 0 500 500 0 0.0% 10003400-63395 License & Permit 2,345 2,200 3,000 800 36.4% 10003400-63600 Meeting Expense 2,835 5,447 2,000 3,447 63.3% 10003400-63610 Travel and Training 37,101 68,655 68,700 45 0.1% 10003400-64000 Contract -Outside Services 53,564 62,800 65,800 3,000 4.8% 10003400-66210 Other Expense 21,174 27,200 27,200 0 0.0% 10003400-66222 Other Exp-First Aid Supplies 11,019 16,000 22,400 6,400 40.0% 10003400-66224 Other Exp-Structural Fire PPE 48,842 30,000 50,400 20,400 68.0% 340,800 47,839 16.3% SERVICES AND SUPPLIES TOTAL 268,130 292,961 DID PUBLIC SAFETY FIRE Account Number - Account Name 10003400-77110 T-Out CIP-Government TRANSFER OUT TOTAL PUBLIC SAFETY FIRE TOTAL FY 23-24 FY 24-25 0 FY 22-23tual Revised Adopted $ Change Change Budget I Budget 0 15,000 0 15,000-100.0% 0 15,000 0 15,000-100.0% 3,753,296 3,924,211 1,726,258 2,352,047 -59.9% M 3500 PUBLIC SAFETY GRANTS Account Number - Account Name 10003500-50137 Grants -Federal 10003500-50139 Grants -Fed Pass Thru State Rev 10003500-50141 Grant -State 10003500-50151 Grants -Other GRANT REVENUE TOTAL 10003500-61155 Overtime 10003500-62100 Medicare 10003500-62200 Benefits -Medical 10003500-62230 Benefits -Vision 10003500-62240 Benefits -Life Insurance 10003500-62250 Benefits -Dental 10003500-62260 Benefits-EAP 10003500-62720 RHSA Plan WAGES AND BENEFITS TOTAL 10003500-63120 Equipment, Small Office & Tool 10003500-63610 Travel and Training 10003500-66210 Other Expense SERVICES AND SUPPLIES TOTAL PUBLIC SAFETY GRANTS TOTAL FY 23-24 FY 24-25 0 FY 22-23tual Revised Adopted $ Change Change Budget I Budget 19,656 0 0 0 0.0% 4,308 0 0 0 0.0% 75,037 0 0 0 0.0% 6,000 0 0 0 0.0% 105,001 0 0 0 0.0% 67,084 0 60,262 60,262 100.0% 949 0 0 0 0.0% 5,446 0 0 0 0.0% 56 0 0 0 0.0% 87 0 0 0 0.0% 346 0 0 0 0.0% 14 0 0 0 0.0% 439 0 0 0 0.0% 74,419 0 60,262 60,262 100.0% 2,071 0 0 0 0.0% 468 0 0 0 0.0% 9,675 0 0 0 0.0% 12,214 0 0 0 0.0% 18,368 0 60,262 60,262 100.0% `[ols] 3600 PUBLIC SAFETY PROGRAMS FY 23-24 FY 24-25 % FActual3 Revised Adopted $ Change Change Arrnni Almhnr _ Arrnn4 Almm� Budget Budget 10003600-44601 T-In Graton Supplemental TRANSFER IN TOTAL 10003600-50141 Grant -State 10003600-50147 Grants -County GRANT REVENUE TOTAL 10003600-50157 Other Revenue -Agency INTERGOVERNMENTALTOTAL 10003600-63120 Equipment, Small Office & Tool 10003600-64000 Contract -Outside Services 10003600-66210 Other Expense SERVICES AND SUPPLIES TOTAL PUBLIC SAFETY PROGRAMS TOTAL 427,184 0 0 0 0.0% 427,184 0 0 0 0.0% 6,310 0 0 0 0.0% 758,397 0 0 0 0.0% 764,707 0 0 0 0.0% 18,696 267,960 260,600 7,360 -2.7% 18,696 267,960 260,600 7,360 2.7% 1,372 0 0 0 0.0% 798,987 650,880 1,187,100 536,220 82.4% 226 0 0 0 0.0% 800,585 650,880 1,187,100 536,220 82.4% 444,366 382,920 926,500 528,860 138.1% 1101 THIS PAGE INTENTIONALLY LEFT BLANK HIM, PUBLIC WORKS MANDATED + CORE SERVICES Water Utility Services Water Production . Water Treatment Water Distribution Meter Service Quality Control Sampling and Analysis Backflow/Cross Connection Control Water Loss Control Water Conservation . Wastewater Utility Services Sewer System Management Plan (SSMP) Emergency Response/Repair System Improvement Projects Recycled Water Sampling and Reporting Distribution System Operation Meter Service Site Inspections Storm Water Storm Water Permit Compliance through the State Water Quality Control Board Best Management Practices to treat storm water runoff (BMP's) Storm drain system repair (emergency response) . Trash permit requirements through the State Water Quality Control Board Public Outreach and Education Streets Maintenance . Traffic Signals Street Lighting Sidewalks 111191 Signage Striping Streetscape (including medians & trees) Buildings Maintenance Preventative Maintenance and Repair of major building components including: Heating, Ventilation, and Air Conditioning (HVAC) Electrical Plumbing Parks/Pools Maintenance Tree/Shrub/Turf Maintenance Chemical Treatment Playground Maintenance & Inspections Pedestrian Bridges Lighting Bike and Pedestrian Paths Irrigation Sports Courts Integrated Pest Management Program Restroom Maintenance Administration Customer service response/tracking/follow-up Injury & Illness Prevention Program for Public Works Reporting and Records Management . Warehouse Supply Management Service agreements Purchasing Citywide Beautification and enhancements of entryways Graffiti Abatement ^ Weed Abatement r f Planning and implementing sustainability measures Y>! Effective and On -Time Capital Improvement Projects and Repair Program Delivery Streets/Sidewalks/Streetlights . Traffic Signals and associated appurtenances Facilities Parks/Pools/Courts 5 . Water . Sewer Recycled Water 1110 MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2023-2024 • Completed over 2,500 water system samples • Assisted in issuing a Request for Qualifications for the Rohnert Park downtown • Fully staffed building maintenance department • Performed extensive debris clearing on three major creeks: Coleman, Copeland Extension, and Wilfred Extension • Completed Honeybee pool remodel • Created and managed over 115 new contracts for design, construction, and other consultant services to improve city assets • Completed lead service line inventory as required by Environmental Protection Agency • Complied with new Statewide Sanitary Sewer Discharge permit requirements • Initiated city-wide tree inventory • Completed major turf renovations in-house for Twin Creeks and Magnolia Parks • Successfully procured a design consultant for addressing deferred maintenance improvements at seven city facilities • Had zero sanitary sewer overflows • Completed crosswalk improvements at 12 major intersections • Started construction on major sewer and water repair project in B-section • Continued successful cash for grass program MAJOR GOALS FOR FISCAL YEAR 2024-2025 • Maintain grant deadlines for awarded projects • Complete a road asphalt overlay in-house • Address in-house a minimum of $40,000 in deferred maintenance • Address refuse contract that ends in June 2025 • Complete installation of electric vehicle charging stations at Public Works, Public Safety, and City Hall • Complete updating traffic signal infrastructure replacement with new signal heads, pedestrian push buttons and countdowns, and other new features • Continue addressing trash and illegal dumping on public property promptly • Administer new required sampling for City water • Complete required Sanitary Sewer Maintenance Program update DEPARTMENT OF PUBLIC WORKS FY 22-23 FY 23-24 FY 24-25 $ ova Actual Revised Adopted Change Change Account Number - Account Name Budget Budget T-In Graton Supplemental 0 2,073 0 2,073 100.0% T-In CIP-Government 0 13,163 0 13,163 100.0% Other Rev- Cost Recovery Labor 6,929 0 8,000 8,000 -100.0% Permit -Tree Maintenance 726 500 500 0 0.0% In Lieu -Tree 4,227 5,000 5,000 0 0.0% Donations 3,675 0 0 0 0.0% Other Revenue 3,000 0 0 0 0.0% INCOME TOTAL 37,115 39,398 27,000 12,398 31.5% Salaries & Wages 2,263,486 734,810 821,822 87,012 11.8% Part Time 1000Hr 7,303 0 74,000 74,000 100.0% Overtime 40,033 42,532 26,793 15,739 37.0% Supplemental Earnings 59,120 17,761 0 17,761 -100.0% Annual Admin Pay 0 11,157 10,388 769 6.9% Stipend Pay 21,431 13,858 6,874 6,984 50.4% Acting Pay 7,226 1,700 4,886 3,186 187.4% Stand -By Weekends 10,156 15,048 4,704 10,344 68.7% Stand -By Weekday 21,769 19,000 10,050 8,950 47.1 % Longevity 0 0 12,579 12,579 100.0% Allowance Auto 0 0 5,586 5,586 100.0% Medicare 33,738 11,289 13,114 1,825 16.2% Benefits -Medical 333,577 86,284 102,208 15,924 18.5% Benefits -Vision 5,375 1,008 1,085 76 7.6% Benefits -Life Insurance 6,996 1,847 2,051 204 11.0% Benefits -Dental 23,247 6,200 6,983 783 12.6% Benefits-EAP 958 243 274 30 12.4% Disability -Long Term 12,247 3,707 4,380 673 18.1 % Disability -Short Term 6,710 2,068 2,442 374 18.1 % PERS-ER 417,152 83,270 122,069 38,799 46.6% RHSA Plan 30,950 8,149 9,209 1,059 13.0% Tuition Reimbursement 1,650 6,000 6,000 0 0.0% Workers Comp 0 0 15,202 15,202 100.0% 1,703,571 306,518 21.9% WAGES AND BENEFITS TOTAL 4,342,765 1,397,053 Postage & Shipping 227 820 900 80 9.8% Printing 660 0 0 0 0.0% Office Expense 3,924 2,180 5,600 3,420 156.9% Equipment, Small Office & Tool 19,844 56,610 30,500 26,110 46.1% Communication Advertising 400 0 0 0 0.0% Software 122 0 55,000 55,000 100.0% Rental -Equipment 12,601 47,500 47,000 500 1.1 % Lease -Equipment 4,793 18,000 2,900 15,100 83.9% Uniform Laundry 606 0 0 0 0.0% Uniform - Purchase 22,432 21,350 29,400 8,050 37.7% HIM DEPARTMENT OF PUBLIC WORKS Account Number - Account Name Dues & Subscriptions Hazard Material License & Permit Meeting Expense Travel and Training Contract -Outside Services Contract Services -Instructors Community Outreach Non -Capital Projects Other Expense SERVICES AND SUPPLIES TOTAL T-Out CIP-Government TRANSFER OUT TOTAL DEPARTMENT OF PUBLIC WORKS TOTAL FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 $ Adopted Change Change Budget 1,592 3,500 13,500 10,000 285.7% 4,789 2,000 3,500 1,500 75.0% 23,304 23,885 28,100 4,215 17.6% 70 700 700 0 0.0% 10,921 17,000 24,500 7,500 44.1 % 662,906 1,627,698 1,118,000 509,698 31.3% 1,815 3,000 3,000 0 0.0% 5,726 6,000 6,000 0 0.0% 29,123 0 0 0 0.0% 213,292 316,536 398,200 81,664 25.8% 2,038,068 4,292,7381 3,532,7001 760,038 17.7% 35,624 0 35,624 0 01 0 0.0% 01 0 0.0% 6,379,343 5,650,3931 5,209,2711 465,918 8.2% WIN 4000 PUBLIC WORKS ADMINISTRATION Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget 10004000-50163 Other Rev- Cost Recovery Labor 6,929 0 COST ALLOCATION REVENUE TOTAL 6,929 0 10004000-61000 Salaries & Wages 830,773 471,025 10004000-61100 Part Time 1000Hr 6,144 0 10004000-61155 Overtime 10,769 3,000 10004000-61200 Supplemental Earnings 32,411 17,761 10004000-61220 Annual Admin Pay 0 6,320 10004000-61300 Stipend Pay 9,339 6,157 10004000-61500 Acting Pay 1,542 1,700 10004000-61550 Stand -By Weekends 0 0 10004000-61710 Longevity 0 0 10004000-61837 Allowance Auto 0 0 10004000-62100 Medicare 12,400 6,879 10004000-62200 Benefits -Medical 129,649 49,455 10004000-62230 Benefits -Vision 1,843 649 10004000-62240 Benefits -Life Insurance 2,568 1,259 10004000-62250 Benefits -Dental 8,592 3,990 10004000-62260 Benefits-EAP 338 157 10004000-62600 Disability -Long Term 4,456 2,546 10004000-62620 Disability -Short Term 2,476 1,420 10004000-62680 PERS-ER 154,812 57,179 10004000-62720 RHSA Plan 10,248 5,094 10004000-62740 Tuition Reimbursement 1,000 3,000 10004000-62800 Workers Comp 0 0 WAGES AND BENEFITS TOTAL 1,219,360 637,589 10004000-63100 Postage & Shipping 10004000-63105 Printing 10004000-63110 Office Expense 10004000-63120 Equipment, Small Office & Tool 10004000-63140 Communication Advertising 10004000-63160 Software 10004000-63250 Lease -Equipment 10004000-63300 Uniform - Purchase 10004000-63310 Dues & Subscriptions 10004000-63345 Hazard Material 10004000-63395 License & Permit 10004000-63600 Meeting Expense 137 660 3,605 2,876 400 2 4,793 5,124 76 1,010 763 70 620 0 1,680 2,160 0 0 0 0 0 0 1,500 700 FY 24-25 $ % Adopted Change Change Budget 8,0001 8,000 100.0% 8,0001 8,000-100.0% 513,134 0 7,715 0 9,276 3,122 967 48 12,579 5,586 7,896 49,877 618 1,254 3,982 156 2,755 1,536 76,734 5,069 3,000 7,065 712,367 700 0 5,000 2,200 0 0 2,900 1,000 0 0 1,500 700 42,109 0 4,715 17,761 2,956 3,035 733 48 12,579 5,586 1,018 422 30 5 8 1 209 116 19,555 0 7,065 74,778 80 0 3,320 40 0 0 2,900 1,000 0 0 0 0 8.9% 0.0% 157.2% -100.0% 46.8% 49.3% 43.1 % 100.0% 100.0% 100.0% 14.8% 0.9% 4.7% 0.4% 0.2% 0.4% 8.2% 8.2% 34.2% 0.5% 0.0% 100.0% 11.7% 12.9% 0.0% 197.6% 1.9% 0.0% 0.0% 100.0% 100.0% 0.0% 0.0% 0.0% 0.0% 011.1 4000 PUBLIC WORKS ADMINISTRATION FY 22-23 FY 23-24 FY 24-25 $ % Actual Revised Adopted Change Change Arrnn4 Al.,,hnr _ Arrnn4 AI�„n Budget Budget 10004000-63610 Travel and Training 10004000-64000 Contract -Outside Services 10004000-65500 Non -Capital Projects 10004000-66210 Other Expense SERVICES AND SUPPLIES TOTAL 10004000-77110 T-Out CIP-Government SERVICES AND SUPPLIES TOTAL PUBLIC WORKS ADMINISTRATION TOTAL 2,930 6,000 6,000 0 0.0% 94,917 19,447 50,000 30,553 157.1 % 29,123 0 0 0 0.0% 20,780 30,000 5,500 81.7% 167,265 62,107 75,500 13,393 21.6% 35,624 0 0 0 0.0% 35,624 0 0 0 0.0% 1,415,321 699,696 779,867 96,171 13.7% WIN 4100 PUBLIC WORKS BUILDING MAINTENANCE FY 22-23 FY 23-24 FY 24-25 $ % Actual Revised Adopted Change Change Account Number - Account Name Budget Budget 10004100-61000 Salaries & Wages 10004100-61100 Part Time 1000Hr 10004100-61200 Supplemental Earnings 10004100-62100 Medicare 10004100-62200 Benefits -Medical 10004100-62240 Benefits -Life Insurance 10004100-62600 Disability -Long Term 10004100-62620 Disability -Short Term 10004100-62680 PERS-ER WAGES AND BENEFITS TOTAL PUBLIC WORKS BUILDING MAINTENANCE TOTAL 3,916 0 0 0 0.0% 1,159 0 0 0 0.0% 235 0 0 0 0.0% 76 0 0 0 0.0% 349 0 0 0 0.0% 15 0 0 0 0.0% 21 0 0 0 0.0% 12 0 0 0 0.0% 745 0 0 0 0.0% 6,528 0 0 0 0.0% 6,528 0 0 0 0.0% WHO] 4110 PUBLIC WORKS PARK MAINTENANCE FY 22-23 FY 23-24 FY 24-25 $ % Actual Revised Adopted Change Change Arrnn4 Al.,,hnr _ Arrnn4 Al�,,,n Budget Budget 10004110-50183 Permit -Tree Maintenance LICENSES AND PERMITS TOTAL 10004110-50185 In Lieu -Tree OTHER INCOME TOTAL 10004110-50335 Donations DONATIONS AND MISCELLANEOUS TOTAL 10004110-61000 Salaries & Wages 10004110-61100 Part Time 1000Hr 10004110-61155 Overtime 10004110-61200 Supplemental Earnings 10004110-61220 Annual Admin Pay 10004110-61300 Stipend Pay 10004110-61550 Stand -By Weekends 10004110-61551 Stand -By Weekday 10004110-62100 Medicare 10004110-62200 Benefits -Medical 10004110-62230 Benefits -Vision 10004110-62240 Benefits -Life Insurance 10004110-62250 Benefits -Dental 10004110-62260 Benefits-EAP 10004110-62600 Disability -Long Term 10004110-62620 Disability -Short Term 10004110-62680 PERS-ER 10004110-62720 RHSA Plan 10004110-62740 Tuition Reimbursement 10004110-62800 Workers Comp WAGES AND BENEFITS TOTAL 10004110-63110 Office Expense 10004110-63120 Equipment, Small Office & Tool 10004110-63240 Rental -Equipment 10004110-63290 Uniform Laundry 10004110-63300 Uniform - Purchase 10004110-63310 Dues & Subscriptions 10004110-63345 Hazard Material 10004110-63395 License & Permit 1 Ze 500 500 0 0.0% 726 500 500 0 0.0% 4,227 5,000 5,000 0 0.0% 4,227 5,000 5,000 0 0.0% 3,675 0 0 0 0.0% 3,675 0 0 0 0.0% 673,004 60,809 146,208 85,399 140.4% 0 0 53,000 53,000 100.0% 3,787 22,032 2,911 19,121 86.8% 7,866 0 0 0 0.0% 0 1,897 0 1,897 -100.0% 3,895 1,620 2,539 919 56.7% 3 5,048 218 95.7% 0 0 497 497 100.0% 9,543 1,204 2,097 893 74.2% 106,637 18,833 34,540 15,707 83.4% 1,666 137 263 126 91.9% 2,190 225 451 226 100.4% 7,502 844 1,697 852 100.9% 306 33 66 33 100.4% 3,521 325 774 449 138.4% 1,944 181 431 250 138.2% 121,473 7,292 21,583 14,291 196.0% 10,412 1,167 2,340 1,173 100.4% 650 3,000 3,000 0 #N/A 0 0 5,206 5,206 100.0% 954,400 124,648 277,822 153,173 122.9% 319 500 600 100 20.0% 6,848 9,200 13,000 3,800 41.3% 3,459 14,500 14,500 0 #N/A 606 0 0 0 0.0% 9,625 12,350 16,800 4,450 36.0% 1,021 3,500 3,500 0 #N/A 2,092 500 500 0 #N/A 280 160 1,000 840 525.0% M 4110 PUBLIC WORKS PARK MAINTENANCE FY 22-23 FY 23-24 FY 24-25 $ % Actual Revised Adopted Change Change Account Number - Account Name Budget Budget 10004110-63610 Travel and Training 10004110-64000 Contract -Outside Services 10004110-66210 Other Expense SERVICES AND SUPPLIES TOTAL 5,037 6,000 12,500 6,500 108.3% 87,712 146,900 300,000 153,100 104.2% 99,996 155,000 252,300 97,300 62.8% 216,996 348,610 614,700 266,090 76.3% PUBLIC WORKS PARK MAINTENANCE TOTAL 1.162.767 467.758 887,0221 419,263 89.6% 112 4120 PUBLIC WORKS STRETS MAINTENANCE FY 22-23 FY 23-24 Actual Revised Account Number - Account Name Budget 10004120-44601 T-In Graton Supplemental 10004120-47110 T-In CIP-Government TRANSFERS IN TOTAL 0 2,073 13,163 15,235 FY 24-25 $ % Adopted Change Change Budget 0 2,073-100.0% 0 13,163-100.0% 0 15,235 100.0% 10004120-50339 Other Revenue OTHER INCOME TOTAL 3,000 3,000 0 0 0 0 0.0% 0 0 0.0% 10004120-61000 Salaries & Wages 461,553 51,073 50,547 527 1.0% 10004120-61155 Overtime 20,471 17,000 14,483 2,517 14.8% 10004120-61200 Supplemental Earnings 18,109 0 0 0 0.0% 10004120-61220 Annual Admin Pay 0 1,260 0 1,260 -100.0% 10004120-61300 Stipend Pay 2,108 6,081 1,213 4,868 80.1 % 10004120-61500 Acting Pay 5,684 0 3,918 3,918 100.0% 10004120-61550 Stand -By Weekends 6,553 10,000 3,358 6,642 66.4% 10004120-61551 Stand -By Weekday 19,991 19,000 9,025 9,975 52.5% 10004120-62100 Medicare 7,429 1,015 1,157 142 14.0% 10004120-62200 Benefits -Medical 68,533 10,844 10,425 419 3.9% 10004120-62230 Benefits -Vision 1,375 81 68 13 16.5% 10004120-62240 Benefits -Life Insurance 1,329 133 116 17 12.8% 10004120-62250 Benefits -Dental 4,123 498 435 63 12.6% 10004120-62260 Benefits-EAP 179 20 17 2 12.7% 10004120-62600 Disability -Long Term 2,659 297 269 28 9.4% 10004120-62620 Disability -Short Term 1,407 166 150 16 9.4% 10004120-62680 PERS-ER 85,675 6,676 7,510 835 12.5% 10004120-62720 RHSA Plan 5,991 688 600 88 12.8% 10004120-62800 Workers Comp 0 0 1,812 1,812 100.0% 105,102 15.8% WAGES AND BENEFITS TOTAL 713,168 124,830 10004120-63120 Equipment, Small Office & Tool 10,121 5,250 5,300 50 1.0% 10004120-63160 Software 0 0 55,000 55,000 100.0% 10004120-63240 Rental -Equipment 9,141 32,500 32,500 0 #N/A 10004120-63300 Uniform - Purchase 7,683 9,000 11,600 2,600 28.9% 10004120-63345 Hazard Material 1,686 1,500 3,000 1,500 100.0% 10004120-63395 License & Permit 2,710 2,000 5,300 3,300 165.0% 10004120-63610 Travel and Training 1,231 2,000 3,000 1,000 50.0% 10004120-64000 Contract -Outside Services 206,186 530,000 335,000 195,000 36.8% 10004120-66210 Other Expense 68,229 90,000 100,000 10,000 11.1 % 550,700 121,550 18.1% SERVICES AND SUPPLIES TOTAL 306,987 672,250 PUBLIC WORKS STREET MAINTENANCE TOTAL 1,017,156 781,845 655,802 156,513 20.0% 113 4140 PUBLIC WORKS STORM WATER MAINTENANCE Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10004140-61000 Salaries & Wages 41,339 0 0 0 0.0% 10004140-61155 Overtime 0 500 113 77.4% 10004140-61200 Supplemental Earnings 498 0 0 0 0.0% 10004140-61220 Annual Admin Pay 0 651 0 -100.0% 10004140-61551 Stand -By Weekday 0 0 8 8 100.0% 10004140-62100 Medicare 498 7 2 75.9% 10004140-62200 Benefits -Medical 5,140 0 0 0 0.0% 10004140-62230 Benefits -Vision 46 0 0 0 0.0% 10004140-62240 Benefits -Life Insurance 91 0 0 0 0.0% 10004140-62250 Benefits -Dental 285 0 0 0 0.0% 10004140-62260 Benefits-EAP 11 0 0 0 0.0% 10004140-62600 Disability -Long Term 216 0 0 0 0.0% 10004140-62620 Disability -Short Term 120 0 0 0 0.0% 10004140-62680 PERS-ER 7,488 0 0 0 0.0% 10004140-62720 RHSA Plan 55 0 0 0 0.0% 123 89.4% WAGES AND BENEFITS TOTAL 55,789 1,159 10004140-63100 Postage & Shipping 91 200 200 0 0.0% 10004140-63160 Software 120 0 0 0 0.0% 10004140-63240 Rental -Equipment 0 500 0 -100.0% 10004140-63310 Dues & Subscriptions 495 0 10,000 10,000 100.0% 10004140-63395 License & Permit 19,551 20,225 20,300 75 0.4% 10004140-63610 Travel and Training 1,723 3,000 3,000 0 0.0% 10004140-64000 Contract -Outside Services 13,783 205,815 45,000 160,815 78.1 % 10004140-64015 Contract Services -Instructors 1,815 3,000 3,000 0 0.0% 10004140-64050 Community Outreach 5,726 6,000 6,000 0 0.0% 10004140-66210 Other Expense 5,659 18,185 20,000 1,815 10.0% 107,500 149,425 58.2% SERVICES AND SUPPLIES TOTAL 48,963 256,925 PUBLIC WORKS STORM WATER MAINTENANCE TC 104,752 258,084 107,623 150,461 58.3% 114 4250 PUBLIC WORKS HOUSING FY 22-23 FY 23-24 FY 24-25 $ % Actual Revised Adopted Change Change Account Number - Account Name Budget Budget 10004250-61000 Salaries & Wages 207,707 48,110 0 -100.0% 10004250-61155 Overtime 5,006 0 1,571 1,571 100.0% 10004250-61300 Stipend Pay 6,089 0 0 0 0.0% 10004250-61550 Stand -By Weekends 3,600 0 1,080 1,080 100.0% 10004250-61551 Stand -By Weekday 1,779 0 520 520 100.0% 10004250-62100 Medicare 3,140 698 46 652 93.4% 10004250-62200 Benefits -Medical 21,316 0 0 0 0.0% 10004250-62230 Benefits -Vision 445 0 0 0 0.0% 10004250-62240 Benefits -Life Insurance 712 0 0 0 0.0% 10004250-62250 Benefits -Dental 2,744 0 0 0 0.0% 10004250-62260 Benefits-EAP 108 0 0 0 0.0% 10004250-62600 Disability -Long Term 1,140 0 0 0 0.0% 10004250-62620 Disability -Short Term 620 0 0 0 0.0% 10004250-62680 PERS-ER 38,707 0 0 0 0.0% 10004250-62720 RHSA Plan 3,794 0 0 0 0.0% 3,217 45,591 93.4% WAGES AND BENEFITS TOTAL 296,906 48,808 10004250-63250 Lease -Equipment 0 18,000 0 18,000 -100.0% 10004250-64000 Contract -Outside Services 260,308 448,536 88,000 360,536 80.4% 10004250-66210 Other Expense 18,628 13,351 10,400 2,951 22.1 % 98,400 381,487 79.5% SERVICES AND SUPPLIES TOTAL 278,936 479,887 PUBLIC WORKS HOUSING TOTAL 575.843 528.695 101.617 427.078 80.8% W61 426o PUBLIC WORKS SUSTAINABILITY FY 22-23 FY 23-24 FY 24-25 $ % Actual Revised Adopted Change Change Account Number - Account Name Budget Budget 10004260-61000 Salaries & Wages 3,821 103,793 111,933 8,140 7.8% 10004260-61100 Part Time 1000Hr 0 0 21,000 21,000 100.0% 10004260-61220 Annual Admin Pay 0 1,028 1,112 84 8.2% 10004260-62100 Medicare 55 1,486 1,916 430 28.9% 10004260-62200 Benefits -Medical 289 7,152 7,367 215 3.0% 10004260-62230 Benefits -Vision 0 141 135 4.3% 10004260-62240 Benefits -Life Insurance 10 231 231 0 0.0% 10004260-62250 Benefits -Dental 0 868 870 2 0.2% 10004260-62260 Benefits-EAP 0 34 34 0 0.0% 10004260-62600 Disability -Long Term 20 540 582 42 7.9% 10004260-62620 Disability -Short Term 11 301 324 23 7.8% 10004260-62680 PERS-ER 698 12,123 16,242 4,119 34.0% 10004260-62720 RHSA Plan 0 1,200 1,200 0 0.0% 10004260-62800 Workers Comp 0 0 1,119 1,119 100.0% 164,066 35,168 27.3% WAGES AND BENEFITS TOTAL 4,903 128,898 10004260-63120 Equipment, Small Office & Tool 0 40,000 10,000 30,000 75.0% 10004260-64000 Contract -Outside Services 0 277,000 300,000 23,000 8.3% 10004260-66210 Other Expense 0 10,000 10,000 0 0.0% 320,000 7,000 2.1% SERVICES AND SUPPLIES TOTAL 0 327,000 PUBLIC WORKS SUSTAINABILITY TOTAL 4,903 455,898 484,066 28,168 6.2% 4300 PUBLIC WORKS CAPITAL PROJECT UNIT FY 22-23 FY 23-24 FY 24-25 $ % Actual Revised Adopted Change Change Account Number - Account Name Budget Budget 10004300-61000 Salaries & Wages 10004300-62100 Medicare 10004300-62200 Benefits -Medical 10004300-62240 Benefits -Life Insurance 10004300-62260 Benefits-EAP 10004300-62600 Disability -Long Term 10004300-62620 Disability -Short Term 10004300-62680 PERS-ER 10004300-62720 RHSA Plan WAGES AND BENEFITS TOTAL PUBLIC WORKS CAPITAL PROJECT UNIT TOTAL 41,373 0 0 0 0.0% 599 0 0 0 0.0% 1,663 0 0 0 0.0% 80 0 0 0 0.0% 17 0 0 0 0.0% 215 0 0 0 0.0% 120 0 0 0 0.0% 7,555 0 0 0 0.0% 450 0 0 0 0.0% 52,071 0 0 0 0.0% 52,071 0 0 0 0.0% 117 THIS PAGE INTENTIONALLY LEFT BLANK isM COMMUNITY SERVICES (Recreation, Performing Arts, + Animal Services) CORE FUNCTIONS TO PROVIDE "MEMORABLE COMMUNITY EXPERIENCES FOR ALL" Recreation Centers Sports Center Public Pools Community Center Senior Center Burton Ave, Gold Ridge, Ladybug Recreation Centers Performing Arts Center Recreation Programs Programs, Classes and Services for all ages Summer Camps and Programs Performing Arts In-house Live Theatre Productions Education Program Rentals Community Events Free to the Public Public/Private/Non-Profit Partnerships Co -Sponsorships Fee Waivers Parks Athletic Fields and Amenities Programs/Services . Volunteer Programs Court and Picnic Rentals Front Counters High Quality Customer Service Responsiveness Thoroughness and Accuracy Resourceful WRI bbz CORE FUNCTIONS TO PROVIDE HIGH QUALITY ANIMAL SERVICES MANDATED . Animal Control/Sick/Injured/Stray Animal Licensing Microchipping of Reclaimed/Adopted Animals Spay/Neuter of Adopted Dogs & Cats CORE . Animal Shelter Facility Low -Cost Spay/Neuter . Adoptions/Redemptions . Veterinary Services DISCRETIONARY Foster Care Programs Summer Camps Community Marketing Programs/Education/Events 120 MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2023-24 (DEPARTMENT -WIDE) Completed community engagement portion of Parks and Recreation Master Plan Update . Added a new full-time Coordinator to the Recreation Division Implemented the First -Annual Juneteenth Celebration in partnership with Sonoma State University Successfully transitioned management of the Animal Services Division from Public Safety to the Community Services Department MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2023-24 (RECREATION) Secured over $4,000 in sponsorships for I Heart Rohnert Park event. Installed brand new hoist fitness equipment in the Sports & Fitness Center. Implemented Resident/Non-Resident Summer Priority Registration system. Created The Haunt: Brew and Scare Fest and High School Haunt events (in conjunction with Performing Arts Division). Completed lease agreement for the Pottery Studio. Created and implemented the inaugural Citywide volunteer recognition event. MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2023-24 (PERFORMING ARTS) Launched a new, user-friendly, content -rich website. Expanded social media presence and outreach. Received 11 nominations from the San Francisco Bay Area Critics Circle Awards (SFBATCC), more than any theater in the North Bay. Brought an Education Direct, resulting in energy and growth in the program. MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2023-24 (ANIMAL SERVICES) Created enrichment board for dogs. Reopened shelter Wednesdays and Thursdays for adoptions. Recruited a second Veterinarian to help with Fix -it Clinics. Moved animal licensing to a third -party vendor. 121 MAJOR GOALS FOR FISCAL YEAR 2024-25 (DEPARTMENT -WIDE) Increase Participation by 25% across all divisions. Evaluate long-term financial sustainability. Develop an Equity Action Plan (also a City-wide priority). Research the implementation of a subsidy/scholarship program. MAJOR GOALS FOR FISCAL YEAR 2024-25 (RECREATION) Continue working on the enhancement of the facility rental program. Increase event sponsorships for RP Jubilee by 25%. Resurface gym floor at the Sports & Fitness Center. Combine Rec the Halls and Holiday Lights for revamped holiday celebration in the Community Center Complex partnering with the Rohnert Park Chamber of Commerce. Complete painting and sound panel replacement in Multi -Use Room of the Community Center. MAJOR GOALS FOR FISCAL YEAR 2024-25 (PERFORMING ARTS) Add skill building classes to Spreckels Theatre Education Program (S.T.E. P.). Develop methodology to track effectiveness of specific advertising outlets. Create special events attached to shows. Expand content on new website to include policies, company bios, dramaturgy and more. MAJOR GOALS FOR FISCAL YEAR 2024-25 (ANIMAL SERVICES) Create and implement a foster program for dogs. Increase public awareness by posting animal services statistics on the animal shelter website. Implement Petco Love Lost program. Update and reopen Junior Volunteer Program. DEPARTMENT OF COMMUNITY SERVICES Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change ova Change Prgrm Rev -Summer Camp 65,867 77,869 75,000 2,869 3.7% Rental Leases 40,784 32,000 40,000 8,000 25.0% Chrg Srvs-Animal 85,461 80,000 85,000 5,000 6.3% Training 4,845 0 0 0 0.0% Memberships 2,880 3,000 3,000 0 0.0% Chrg Srvs-Swim Lap 18,895 20,000 20,000 0 0.0% Chrg Srvs-Swim Rec 21,670 24,500 26,000 1,500 6.1% Chrg Srvs-Lessons 82,362 85,000 81,600 3,400 4.0% Chrg Srvs-Classes 379,190 392,150 426,200 34,050 8.7% Rents -Facilities -PAC 118,084 125,000 121,000 4,000 3.2% Rents -Facilities -Community Ctr 222,296 206,850 205,300 1,550 0.7% Rents -Facilities -Sports Ctr 33,426 20,200 22,500 2,300 11.4% Rents -Facilities -Aquatics 2,682 4,500 18,000 13,500 300.0% Rents -Parks 70,406 53,910 149,000 95,090 176.4% Chrg Srvs-Drop In 9,457 10,700 13,200 2,500 23.4% Chrg Srvs-Registration-Adult 41,846 50,000 50,000 0 0.0% Chrg Srvs-Excursions 2,422 2,500 5,200 2,700 108.0% Chrg Srvs-Special Activity 23,259 16,000 29,000 13,000 81.3% Memberships 340,857 346,500 367,500 21,000 6.1% Chrg Srvs-Open Gym 47,235 32,000 43,000 11,000 34.4% Chrg Srvs-Drop in Childcare 234 500 500 0 0.0% Program Revenue -Youth 42,685 58,000 55,000 3,000 5.2% Program Revenue 30,556 28,500 0 28,500 100.0% Program Revenue -PAC Prod 120,589 190,000 190,000 0 0.0% Program Revenue -Box Office 40,628 34,000 36,000 2,000 5.9% Concessions Non -Taxable 17,521 16,500 20,200 3,700 22.4% Other Revenue -Ads 0 100 0 100 100.0% Other Revenue -Mini Bus 199 120 400 280 233.3% Other Revenue -Animal Shelter 39,083 28,850 50,000 21,150 73.3% Sponsorships 0 3,000 3,000 0 0.0% Donations -Non Cash Revenue 18,116 12,000 0 12,000 100.0% Donations -RP Concessions 9,058 0 11,500 11,500 -100.0% Donations 24,186 23,000 27,500 4,500 19.6% Grant -State 1,596 0 0 0 0.0% Other Revenue 10,107 1,250 11,000 9,750 780.0% License -Animal 49,669 45,000 45,000 0 0.0% 4,386,200 417,071 10.5% INCOME TOTAL 3,970,436 3,969,129 123 DEPARTMENT OF COMMUNITY SERVICES FY 22-23 FY 23-24 Actual Revised Account Number - Account Name Budget Salaries & Wages 1,175,110 1,158,795 Part Time 1000Hr 887,751 932,731 Part Time PERS 117,238 218,424 Overtime 37,398 34,000 Supplemental Earnings 21,584 19,629 Annual Admin Pay 0 12,739 Stipend Pay 1,732 1,800 Allowance Phone 0 0 Allowance Auto 0 0 Shift Diff (PT Temp) 0 0 Medicare 31,946 33,819 Benefits -Medical 148,907 148,203 Benefits -Hearing 0 0 Benefits -Vision 1,753 1,835 Benefits -Life Insurance 3,817 3,697 Benefits -Dental 10,816 11,282 Benefits-EAP 789 443 Disability -Long Term 6,095 6,035 Disability -Short Term 3,400 3,365 PERS-ER 238,030 161,070 RHSA Plan 12,574 12,000 Tuition Reimbursement 4,495 2,400 Workers Comp 0 0 WAGES AND BENEFITS TOTAL 4,231,758 4,365,739 Postage & Shipping Printing Office Expense Equipment, Small Office & Tool Communication Advertising Software Box Office Expense Lease -Equipment Dues & Subscriptions License & Permit Donations Non Cash Exp 7,104 32,612 7,991 29,890 34,565 23,803 3,686 22,890 2,096 10,346 18,116 23,250 22,560 8,500 6,500 31,500 24,036 3,000 24,590 2,240 7,400 0 FY 24-25 $ ova Adopted Change Change Budget 1,257,814 963,913 255,912 41,690 0 13,456 1,800 600 19,714 200 36,440 157,706 500 1,689 3,813 10,875 460 6,550 3,653 211,610 12,600 2,900 38,003 4,825,982 24,200 22,600 9,000 4,000 32,500 24,000 3,000 23,000 3,100 8,800 0 99,019 31,182 37,488 7,690 19,629 717 0 600 19,714 200 2,621 9,503 500 146 116 407 17 515 288 50,541 600 500 38,003 460,243 950 40 500 2,500 1,000 36 0 1,590 860 1,400 0 8.5% 3.3% 17.2% 22.6% -100.0% 5.6% 0.0% 100.0% 100.0% 100.0% 7.7% 6.4% 100.0% 7.9% 3.1 % 3.6% 3.8% 8.5% 8.5% 31.4% 5.0% 20.8% 100.0% 10.5% 4.1 % 0.2% 5.9% 38.5% 3.2% 0.1 % 0.0% 6.5% 38.4% 18.9% 0.0% 124 DEPARTMENT OF COMMUNITY SERVICES FY 22-23 FY 23-24 FY 24-25 $ Actual Revised Adopted Change Change Account Number - Account Name Budget Budget Meeting Expense 0 555 0 555 -100.0% Travel and Training 7,816 10,600 17,000 6,400 60.4% Contract -Outside Services 178,273 251,356 223,600 27,756 11.0% Contract Services -Instructors 306,259 300,175 303,800 3,625 1.2% Community Outreach 7,037 8,850 7,500 1,350 15.3% Other Expense 67,945 73,020 83,000 9,980 13.7% Other Exp-Benches 6,510 10,000 10,000 0 0.0% Other Exp-Concessions 9,896 9,800 12,200 2,400 24.5% Other Exp-Food-Animal Shelter 10,938 18,000 18,000 0 0.0% Other Exp-Animal Clinic NonElg 61,995 58,652 63,000 4,348 7.4% Other Exp-Special Events 3,294 12,263 9,500 2,763 22.5% Other Exp-PAC Production 77,910 82,798 80,500 2,298 2.8% Reimbursements 31,284 35,365 30,000 5,365 15.2% 2,000,400 26,370 1.3% SERVICES AND SUPPLIES TOTAL 1,917,409 2,026,770 DEPARTMENT OF COMMUNITY SERVICES TOTAL 2.178.732 2.423.381 2.440.182 850.944 35.1% `1 5000 COMMUNITY SERVICES ADMINISTRATION FA FY 23-24 FY 24-25 % Revised Adopted $ Change Actual Change Account Number - Account Name Budget Budget 10005000-61000 Salaries & Wages 949,291 876,003 1,022,989 146,987 16.8% 10005000-61100 Part Time 1000Hr 746,454 807,964 818,278 10,314 1.3% 10005000-61150 Part Time PERS 66,928 148,536 186,024 37,488 25.2% 10005000-61155 Overtime 29,915 26,000 35,824 9,824 37.8% 10005000-61200 Supplemental Earnings 20,069 19,029 0 19,029 -100.0% 10005000-61220 Annual Admin Pay 0 11,809 12,498 689 5.8% 10005000-61300 Stipend Pay 1,107 0 1,200 1,200 100.0% 10005000-61837 Allowance Auto 0 0 19,714 19,714 100.0% 10005000-61844 Shift Diff (PT Temp) 0 0 200 200 100.0% 10005000-62100 Medicare 25,901 26,867 30,053 3,186 11.9% 10005000-62200 Benefits -Medical 114,052 107,642 120,872 13,230 12.3% 10005000-62230 Benefits -Vision 1,333 1,270 1,284 14 1.1 % 10005000-62240 Benefits -Life Insurance 3,122 2,773 3,119 347 12.5% 10005000-62250 Benefits -Dental 8,227 7,811 8,265 454 5.8% 10005000-62260 Benefits-EAP 357 307 358 51 16.7% 10005000-62600 Disability -Long Term 4,912 4,555 5,326 770 16.9% 10005000-62620 Disability -Short Term 2,740 2,540 2,970 430 16.9% 10005000-62680 PERS-ER 187,669 119,666 169,574 49,908 41.7% 10005000-62720 RHSA Plan 11,383 9,600 11,400 1,800 18.8% 10005000-62740 Tuition Reimbursement 4,495 2,400 2,900 500 20.8% 10005000-62800 Workers Comp 0 0 13,220 13,220 100.0% 2,466,068 291,298 13.4% WAGES AND BENEFITS TOTAL 2,177,954 2,174,771 10005000-63100 Postage & Shipping 0 12,050 13,000 950 7.9% 10005000-63105 Printing 32,612 22,560 22,600 40 0.2% 10005000-63110 Office Expense 1,474 1,500 1,500 0 0.0% 10005000-63140 Communication Advertising 6,127 0 0 0 0.0% 10005000-63160 Software 22,535 22,536 22,500 0.2% 10005000-63310 Dues & Subscriptions 855 1,355 2,000 645 47.6% 10005000-63395 License & Permit 125 0 0 0 0.0% 10005000-63610 Travel and Training 3,492 3,500 6,500 3,000 85.7% 10005000-64000 Contract -Outside Services 798 8,500 8,500 0 0.0% 10005000-66210 Other Expense 325 0 0 0 0.0% 76,600 4,599 6.4% SERVICES AND SUPPLIES TOTAL 68,343 72,001 COMMUNITY SERVICES ADMINISTRATION TOTAL 2,246,297 2,246,772 2,542,668 295,897 13.2% 126 5100 COMMUNITY SERVICES PROGRAMS AND EVENTS FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Arrmin4 Mimhnr - Arnmin4 Nnmp Budget Budget 10005100-50091 Prgrm Rev -Summer Camp 65,867 10005100-50279 Chrg Srvs-Classes 353,154 10005100-50287 Chrg Srvs-Registration-Adult 41,846 10005100-50289 Chrg Srvs-Excursions 2,422 10005100-50291 Chrg Srvs-Special Activity 23,259 10005100-50327 Other Revenue -Mini Bus 199 COMMUNITY SERVICES TOTAL 486,747 10005100-64000 Contract -Outside Services 15,824 10005100-64015 Contract Services -Instructors 299,787 10005100-66210 Other Expense 23,623 SERVICES AND SUPPLIES TOTAL 339,235 COMMUNITY SERVICES PROGRAMS AND EVENTS' 147,512 77,869 365,150 50,000 2,500 16,000 120 511,639 21,500 278,575 29,670 329,745 181 75,000 2,869 -3.7% 388,200 23,050 -6.3% 50,000 0 0.0% 5,200 2,700 -108.0% 29,000 13,000 -81.3% 400 280 -233.3% 547,800 36,161 7.1 % 23,000 1,500 7.0% 271,400 7,175 2.6% 33,500 3,830 12.9% 327,900 1,845 0.6% 219,9001 34.316 18.9% iMA 5130 COMMUNITY SERVICES ANIMAL SHELTER Account Number - Account Name FA Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10005130-50107 Rental Leases 250 0 0 0 0.0% 10005130-50340 Other Revenue -Animal Shelter 39,083 28,850 50,000 21,150 -73.3% 50,000 21,150 73.3% COMMUNITY SERVICES TOTAL 39,333 28,850 10005130-50141 Grant -State 1,596 0 0 0 0.0% 0 0 0.0% GRANT REVENUE INCOME 1,596 0 10005130-50187 Chrg Srvs-Animal 85,461 80,00, 85,000 5,000 -6.3% 10005130-50189 Training 4,845 0 0 0 0.0% CHARGES FOR SERVICE TOTAL 90,306 80,000 85,000 5,000 6.3% 10005130-50330 Donations -Non Cash Revenue 18,116 12,000 0 12,000 -100.0% 10005130-50335 Donations 13,740 12,000 10,000 2,000 -16.7% 10,000 14,000 58.3% DONATIONS TOTAL 31,856 24,000 10005130-53500 License -Animal 49,669 45,000 45,000 0 0.0% 45,000 0 0.0% LICENSES AND PERMITS TOTAL 49,669 45,000 10005130-61000 Salaries & Wages 225,819 225,049 234,825 9,776 4.3% 10005130-61100 Part Time 1000Hr 140,451 124,767 145,635 20,868 16.7% 10005130-61150 Part Time PERS 50,311 69,888 69,888 0 0.0% 10005130-61155 Overtime 7,483 8,000 5,866 26.7% 10005130-61200 Supplemental Earnings 1,515 600 0 -100.0% 10005130-61220 Annual Admin Pay 0 930 958 28 3.0% 10005130-61300 Stipend Pay 625 600 600 0 0.0% 10005130-61833 Allowance Phone 0 0 600 600 100.0% 10005130-62100 Medicare 6,031 6,098 6,387 289 4.7% 10005130-62200 Benefits -Medical 34,855 35,761 36,834 1,073 3.0% 10005130-62220 Benefits -Hearing 0 0 500 500 100.0% 10005130-62230 Benefits -Vision 420 423 405 4.3% 10005130-62240 Benefits -Life Insurance 696 693 693 0 0.0% 10005130-62250 Benefits -Dental 2,589 2,604 2,610 6 0.2% 10005130-62260 Benefits-EAP 432 102 102 0 0.0% 10005130-62600 Disability -Long Term 1,183 1,173 1,224 51 4.3% 10005130-62620 Disability -Short Term 660 654 683 28 4.3% 10005130-62680 PERS-ER 50,361 34,519 42,036 7,517 21.8% 10005130-62720 RHSA Plan 1,191 1,200 1,200 0 0.0% 10005130-62800 Workers Comp 0 0 24,783 24,783 100.0% 575,830 62,768 12.2% WAGES AND BENEFITS TOTAL 524,620 513,062 128 5130 COMMUNITY SERVICES ANIMAL SHELTER FA FY 23-24 FY 24-25 % Revised Adopted $ Change Actual Change Account Number - Account Name Budget Budget 10005130-63100 Postage & Shipping 97 200 200 0 0.0% 10005130-63110 Office Expense 2,082 2,500 2,500 0 0.0% 10005130-63120 Equipment, Small Office & Tool 4,444 4,000 4,000 0 0.0% 10005130-63160 Software 1,268 1,500 1,500 0 0.0% 10005130-63250 Lease -Equipment 3,125 3,360 3,400 40 1.2% 10005130-63310 Dues & Subscriptions 289 160 300 140 87.5% 10005130-63395 License & Permit 225 300 300 0 0.0% 10005130-63525 Donations Non Cash Exp 18,116 0 0 0 0.0% 10005130-63610 Travel and Training 167 600 4,000 3,400 566.7% 10005130-64000 Contract -Outside Services 45,584 60,000 60,000 0 0.0% 10005130-64050 Community Outreach 7,037 8,850 7,500 1,350 15.3% 10005130-66210 Other Expense 18,052 15,000 15,000 0 0.0% 10005130-66260 Other Exp-Food-Animal Shelter 10,938 18,000 18,000 0 0.0% 10005130-66262 Other Exp-Animal Clinic NonElg 61,995 58,652 63,000 4,348 7.4% 179,700 6,578 3.8% SERVICES AND SUPPLIES TOTAL 173,420 173,122 COMMUNITY SERVICES ANIMAL SHELTER TOTAL 534,948 553,334 610,530 81,496 14.7% 129 5200 COMMUNITY SERVICES PERFORMING ARTS CENTER FA FY 23-24 FY 24-25 % Revised Adopted $ Change Actual Change Account Number - Account Name Budget Budget 10005200-50281 Rents -Facilities -PAC 118,084 125,000 121,000 4,000 -3.2% 10005200-50305 Program Revenue -Youth 42,685 58,000 55,000 3,000 -5.2% 10005200-50309 Program Revenue -PAC Prod 120,589 190,000 190,000 0 0.0% 10005200-50311 Program Revenue -Box Office 40,628 34,000 36,000 2,000 -5.9% 10005200-50343 Sponsorships 0 3,000 3,000 0 0.0% 405,000 5,000 1.2% COMMUNITY SERVICES TOTAL 321,986 410,000 10005200-50333 Donations -RP Concessions 9,058 0 11,500 11,500 100.0% 10005200-50335 Donations 6,882 8,000 15,000 7,000 -87.5% 26,5001 18,500 231.3% DONATIONS TOTAL 15,940 8,0001 10005200-63100 Postage & Shipping 6,843 10,800 10,800 0 0.0% 10005200-63110 Office Expense 1,221 1,500 1,500 0 0.0% 10005200-63120 Equipment, Small Office & Tool 18,658 0 0 0 0.0% 10005200-63140 Communication Advertising 28,438 31,500 32,500 1,000 3.2% 10005200-63180 Box Office Expense 3,686 3,000 3,000 0 0.0% 10005200-63250 Lease -Equipment 4,793 5,400 5,400 0 0.0% 10005200-63310 Dues & Subscriptions 952 725 800 75 10.3% 10005200-63395 License & Permit 582 0 1,000 1,000 100.0% 10005200-63610 Travel and Training 1,333 3,000 3,000 0 0.0% 10005200-64000 Contract -Outside Services 81,554 84,800 82,100 3.2% 10005200-64015 Contract Services -Instructors 1,250 0 2,000 2,000 100.0% 10005200-66210 Other Expense 8,759 11,000 15,000 4,000 36.4% 10005200-66270 Other Exp-PAC Production 77,910 82,798 80,500 2,298 2.8% 10005200-68000 Reimbursements 31,284 35,365 30,000 5,365 15.2% SERVICES AND SUPPLIES TOTAL 267,264 269,888 267,600 2,288 0.8% COMMUNITY SERVICES PERFORMING ARTS CENTS 70.662 148.112 163.900 11.212 7.6% 130 5300 COMMUNITY SERVICES COMMUNITY CENTERS FA FY 23-24 FY 24-25 % Revised Adopted $ Change Account Number - Account Name Actual Budget Budget Change 10005300-50281 Rents -Facilities -Community Ctr 222,296 206,850 205,300 1,550 -0.7% 10005300-50285 Chrg Srvs-Drop In 7,172 8,000 10,500 2,500 -31.3% 10005300-50305 Program Revenue 30,556 28,500 0 28,500 -100.0% 215,800 27,550 11.3% COMMUNITY SERVICES TOTAL 260,024 243,350 10005300-50283 Rents -Parks 70,406 53,9101 149,0001 95,090 -176.4% 149,0001 95,090 176.4% CHARGES FOR SERVICE TOTAL 70,406 53,9101 10005300-50335 Donations 3,564 0 2,500 2,500 100.0% 2,500 2,500 -100.0% DONATIONS TOTAL 3,564 0 10005300-50339 Other Revenue 10,107 1,250 11,000 9,750 -780.0% 11,000 9,750 780.0% OTHER INCOME TOTAL 10,107 1,250 10005300-61000 Salaries & Wages 0 57,744 0 57,744 -100.0% 10005300-61300 Stipend Pay 0 1,200 0 1,200 -100.0% 10005300-62100 Medicare 0 855 0 855 -100.0% 10005300-62200 Benefits -Medical 0 4,800 0 4,800 -100.0% 10005300-62230 Benefits -Vision 0 141 0 141 -100.0% 10005300-62240 Benefits -Life Insurance 0 231 0 231 -100.0% 10005300-62250 Benefits -Dental 0 868 0 868 -100.0% 10005300-62260 Benefits-EAP 0 34 0 34 -100.0% 10005300-62600 Disability -Long Term 0 307 0 307 -100.0% 10005300-62620 Disability -Short Term 0 171 0 171 -100.0% 10005300-62680 PERS-ER 0 6,885 0 6,885 -100.0% 10005300-62720 RHSA Plan 0 1,200 0 1,200 -100.0% 0 74,435 -100.0% WAGES AND BENEFITS TOTAL 0 74,435 10005300-63110 Office Expense 322 0 0 0 0.0% 10005300-63120 Equipment, Small Office & Tool 5,278 0 0 0 0.0% 10005300-63250 Lease -Equipment 5,119 8,034 6,000 2,034 25.3% 10005300-63395 License & Permit 983 1,500 1,500 0 #N/A 10005300-63610 Travel and Training 237 0 0 0 0.0% 10005300-64000 Contract -Outside Services 25,905 68,856 50,000 18,856 27.4% 10005300-66210 Other Expense 2,672 5,100 2,500 2,600 51.0% 10005300-66230 Other Exp-Benches 6,510 10,000 10,000 0 #N/A 70,000 23,490 25.1% SERVICES AND SUPPLIES TOTAL 47,026 93,490 COMMUNITY SERVICES COMMUNITY CENTERS TO' 297.075 130.58, 308.300 18.135 -13.9% isri 5400 COMMUNITY SERVICES SENIOR CENTER FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Annniinf Niimhpr _ Arrniinf Nnmp Budget Budget 10005400-50107 Rental Leases 10005400-50205 Memberships 10005400-50325 Other Revenue -Ads COMMUNITY SERVICES TOTAL 10005400-50335 Donations DONATIONS TOTAL 10005400-63100 Postage & Shipping 10005400-63110 Office Expense 10005400-63250 Lease -Equipment 10005400-64000 Contract -Outside Services 10005400-66210 Other Expense 10005400-66266 Other Exp-Special Events SERVICES AND SUPPLIES TOTAL COMMUNITY SERVICES SENIOR CENTER TOTAL 40,534 32,000 40,000 8,000 -25.0% 2,880 3,000 3,000 0 #N/A 0 100 0 11 -100.0% 43,414 35,100 43,000 7,900 22.5% 0 3,000 0 3,000 -100.0% 0 3,000 0 3,000 100.0% 126 200 200 0 #N/A 1,128 1,000 1,300 300 30.0% 4,927 4,496 4,500 4 0.1 % 3,944 7,700 0 7,700 -100.0% 1,456 3,000 1,500 1,500 50.0% 22 4,263 1,500 2,763 64.8% 11,602 20,659 9,000 11,659 56.4% 31,812 17.dd1 34,000 6,759 -38.8% `9% 5500 COMMUNITY SERVICES SPORT CENTER Account Number - Account Name FA Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 10005500-50279 Chrg Srvs-Classes 26,036 27,000 38,000 11,000 -40.7% 10005500-50281 Rents -Facilities -Sports Ctr 33,426 20,200 22,500 2,300 -11.4% 10005500-50285 Chrg Srvs-Drop In 2,285 2,700 2,700 0 0.0% 10005500-50295 Memberships 340,857 346,500 367,500 21,000 -6.1 % 10005500-50297 Chrg Srvs-Open Gym 47,235 32,000 43,000 11,000 -34.4% 10005500-50303 Chrg Srvs-Drop in Childcare 234 500 500 0 0.0% 10005500-50315 Concessions Non -Taxable 12,998 11,500 16,000 4,500 -39.1 % 490,200 49,800 11.3% COMMUNITY SERVICES TOTAL 463,071 440,400 10005500-63100 Postage & Shipping 38 0 0 0 0.0% 10005500-63110 Office Expense 1,764 2,000 2,200 200 10.0% 10005500-63120 Equipment, Small Office & Tool 1,348 0 0 0 0.0% 10005500-63250 Lease -Equipment 4,927 3,300 3,700 400 12.1% 10005500-63610 Travel and Training 36 0 0 0 0.0% 10005500-64000 Contract -Outside Services 4,664 0 0 0 0.0% 10005500-64015 Contract Services -Instructors 5,222 21,600 30,400 8,800 40.7% 10005500-66210 Other Expense 3,373 1,500 2,000 500 33.3% 10005500-66250 Other Exp-Concessions 8,380 7,800 10,000 2,200 28.2% 10005500-66266 Other Exp-Special Events 3,272 8,000 8,000 0 0.0% 56,300 12,100 27.4% SERVICES AND SUPPLIES TOTAL 33,023 44,200 COMMUNITY SERVICES SPORTS CENTER TOTAL 430,048 396,200 433,900 61,900 15.6% 133 5600 COMMUNITY SERVICES AQUATICS FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Annniinf Niimhpr _ Arrniinf Nnmp Budget Budget 10005600-50265 Chrg Srvs-Swim Lap 10005600-50267 Chrg Srvs-Swim Rec 10005600-50273 Chrg Srvs-Lessons 10005600-50281 Rents -Facilities -Aquatics 10005600-50315 Concessions Non -Taxable COMMUNITY SERVICES TOTAL 10005600-61100 Part Time 1000Hr 10005600-62100 Medicare WAGES AND BENEFITS TOTAL 10005600-63120 Equipment, Small Office & Tool 10005600-63395 License & Permit 10005600-63600 Meeting Expense 10005600-63610 Travel and Training 10005600-66210 Other Expense 10005600-66250 Other Exp-Concessions SERVICES AND SUPPLIES TOTAL COMMUNITY SERVICES AQUATICS TOTAL 18,895 20,000 20,000 0 0.0% 21,670 24,500 26,000 1,500 -6.1 % 82,362 85,000 81,600 3,400 -4.0% 2,682 4,500 18,000 13,500 -300.0% 4,523 5,000 4,200 800 -16.0% 130,131 139,000 149,800 10,800 7.8% 846 0 0 0 0.0% 14 0 0 0 0.0% 860 0 0 0 0.0% 162 2,500 0 2,500 -100.0% 8,431 5,600 6,000 400 7.1 % 0 555 0 555 -100.0% 2,551 3,500 3,500 0 0.0% 9,684 7,750 13,500 5,750 74.2% 1,515 2,000 2,200 200 10.0% 22,344 21,905 25,200 3,295 15.0% 106,928 117,095 124,600 14,095 12.0% 134 GENERAL FUND SPECIAL REVENUE FUNDS The following summarizes the City's Special Revenue Funds: Abandoned Vehicle Abatement (Fund 4315) - Revenues received from the Sonoma County Abandoned Vehicle Abatement Program, pursuant to the terms of an agreement with the Service Authority authorized by City Council Resolution No. 95-16, providing for the abatement of abandoned vehicles in the City. Affordable Housing Resident Fee (Fund 4230) — Revenue received pursuant Ordinance 17.07.020.N, Municipal Code Chapter 3.36, from developer of single-family, for sale projects, in lieu of building affordable units onsite. This fee is in furtherance of the City's inclusionary ordinance to increase and improve the supply of housing affordable to households of moderate, low and very low income. Affordable Linkage Fee (Fund 4225) — Revenues received pursuant to Ordinance 771 which established fees to be imposed upon nonresidential development to be used for land acquisition, construction, rehabilitation, subsidization, assistance to other governments, private organizations, or individuals to expand affordable housing opportunities to low- and moderate -income households. Alcoholic Beverage Sales Ordinance (Fund 4310) - Annual permit fee that is received from all businesses that sell alcohol in the City pursuant to City's Ordinance No. 780. The permit from the ordinance requires the business owner to comply with operational standards and training requirements and creates conditions and requirements upon the local alcohol sales licenses for the purpose of law enforcement compliance checks, police services necessary to monitor and enforce operational stands established with the license. Copeland Creek Drainage Facility (Fund 4280) - Revenues received from fees imposed on developers in a specific area serviced by the Copeland Creek drainage improvements. Purpose is to repay the costs of the Copeland Creek drainage improvements. General Plan Maintenance (Fund 4112) - Revenues received from a surcharge pursuant to City's Resolution No. 2008-03 on certain building permits and based on a percentage of project valuation, for the purpose of updating and maintaining the Rohnert Park General Plan. Rent Appeals Board (Fund 4290) - Revenues received pursuant to City of Rohnert Park Ordinance 494 authorizing the collection of registration fees from mobile home parks. Purpose is to fund the Mobile Home Rent Appeals Board. ` 191 GENERAL FUND SPECIAL REVENUE FUNDS The following summarizes the City's Special Revenue Funds (concluded): Spay and Neuter (Fund 4350) — Revenues received from $2 of each animal license, pursuant to City's Resolution 2008-03, for the purpose of supplementing the costs of spay and neuter activities. Housing Programs (Fund 5720) — This fund accounts for the restricted revenue and expenditures of the City's low- and moderate -income housing activities. Traffic Signals Fee (Fund 4215) - Revenues received from fees imposed on developers for the purpose of constructing traffic signals. 4112 General Plan Maintenance Fee Account Number - Account Name FA Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 41122000-50079 Interest Income -Allocated 4,923 2,900 0 2,900 -100.0% 0 2,900 100.0% INTEREST AND RENTS TOTAL 4,923 2,900 41122000-50165 Fee -General Plan Maintenance 204,223 190,229 177,500 12,729 -6.7% 177,500 12,729 6.7% CHARGES FOR SERVICES TOTAL 204,223 190,229 41122000-61000 Salaries & Wages 359 0 0 0 0.0% 41122000-62100 Medicare 5 0 0 0 0.0% 41122000-62200 Benefits -Medical 12 0 0 0 0.0% 41122000-62240 Benefits -Life Insurance 1 0 0 0 0.0% 41122000-62600 Disability -Long Term 2 0 0 0 0.0% 41122000-62620 Disability -Short Term 1 0 0 0 0.0% 41122000-62680 PERS-ER 66 0 0 0 0.0% 0 0 0.0% WAGES AND BENEFITS TOTAL 446 0 41122000-65500 Non -Capital Projects 4,395 0 0 0 0.0% 0 0 0.0% SERVICES AND SUPPLIES TOTAL 4,395 0 41122000-77110 T-Out CIP-Government 186,502 301,388 0 301,388 -100.0% 0 301,388 -100.0% OPERATIONAL TRANSFERS OUT TOTAL 186,502 301,388 GENERAL PLAN MAINTENANCE FEE TOTAL 108,2591 177,5001 317,017 292.8% FUND BALANCE 06/30/2023 299,220 PROJECTED FY 2023-24 NET CHANGE 108,259 ADOPTED FY 2024-25 NET CHANGE 177,500 PROJECTED FUND BALANCE 06/30/2025 368.461 137 4215 Traffic Signals Fee Account Number - Account Name 42152000-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 42152000-77110 T-Out CIP-Government OPERATIONAL TRANSFERS OUT TOTAL TRAFFIC SIGNAL FEE TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 23-24 FY 24-25 0 FA 2-23ctual Revised Adopted $ Change Change Budget I Budget 0 100 0 100 -100.0% 0 100 0 100 100.0% 0 11,996 0 11,996 -100.0% 0 11,996 0 11,996 -100.0% 0 11,8961 01 12,096-100.0% 11,996 11,896 `BI3 4225 Affordable Linkage Fee Account Number - Account Name 42252100-50061 Affrd Hsng Linkage -AL Dev Fee LICENSES AND PERMITS TOTAL 42252100-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 42252100-77110 T-Out CIP-Government OPERATIONAL TRANSFERS OUT TOTAL AFFORDABLE LINKAGE FEE TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FA FY 23-24 FY 24-25 % Actual Revised Adopted $ Change Change Budget Budget 108,534 117,053 105,200 11,853 -10.1 % 108,534 117,053 105,200 11,853 10.1 % 1,382 2,100 300 1,800 -85.7% 1,382 2,100 300 1,800 85.7% 285,000 0 0 0 0.0% 285,000 0 0 0 0.0% 175,084 119,1531 105, 5001 13,653 11.5% 13,569 119,153 105,500 238,222 `sul 4230 Affordable Housing Resident Fee FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Art -mint Numhar - Are -mint Nama Budget Budget 42302100-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 42302100-77110 T-Out CIP-Government OPERATIONAL TRANSFERS OUT TOTAL AFFORDABLE HOUSING RESIDENT FEE TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 4,295 4,200 3,700 500 -11.9% 4,295 4,200 3,700 500 11.9% 317,713 145,808 0 145,808 -100.0% 317,713 145,808 0 145,808 -100.0% 313.418 141.6081 3.7001 146.308 103.3% 172,757 141,608 140 4280 Copeland Creek Drainage Facility FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Account Number - Account Name Budget Budget 42802000-77110 T-Out CIP-Government 2,283 0 0 0 0.0% OPERATIONAL TRANSFERS OUT TOTAL 2,283 0 0 0 0.0% COPELAND CREE DRAINAGE FACILITY TOTAL 2,283 0 0 0 0.0% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 0 0 0 0 141 4290 Rent Appeals Board Account Number - Account Name 42902010-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 42902010-50175 Rent Appeals Board Petition 42902010-50181 Rent Appeals Board Rent Ctrl 42902010-50173 Charges for Services - Specific CHARGES FOR SERVICES TOTAL 42902010-61000 Salaries & Wages 42902010-62100 Medicare 42902010-62200 Benefits -Medical 42902010-62680 PERS-ER WAGES AND BENEFITS TOTAL 42902010-63100 Postage & Shipping 42902010-63110 Office Expense 42902010-63140 Communication Advertising 42902010-63550 RAB Landlord Petition Exp 42902010-63560 RAB Tenant Petition Exp 42902010-64001 Admin. Services RAB 42902010-64030 Professional Legal Fees SERVICES AND SUPPLIES TOTAL RENT APPLEALS BOARD TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Budget I Budget 3,782 2,200 2,200 0 0.0% 3,782 2,200 2,200 0 0.0% 0 60,000 60,000 0 0.0% 0 0 55,376 55,376 100.0% 0 68,939 0 68,939 -100.0% 0 128,939 115,376 13,563 10.5% 45 0 0 0 0.0% 1 0 0 0 0.0% 3 0 0 0 0.0% 8 0 0 0 0.0% 57 0 0 0 0.0% 0 126 126 0 0.0% 0 150 150 0 0.0% 0 100 100 0 0.0% 0 60,000 60,000 0 0.0% 0 10,000 10,000 0 0.0% 25,723 35,000 35,000 0 0.0% 0 10,000 10,000 0 0.0% 25,723 115,376 115,376 0 0.0% 21,998 15,7631 2,2001 13,563 86.0% 237,185 15,763 2,200 255,148 142 4310 Alcoholic Beverage SaLes Ordinance Account Number - Account Name FA Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 43103200-50079 Interest Income -Allocated 348 200 600 400 -200.0% 600 400 200.0% INTEREST AND RENTS TOTAL 348 200 43103200-50193 ABSO ABSO Rev 22,625 17,000 17,000 0 0.0% 17,000 0 0.0% CHARGES FOR SERVICES TOTAL 22,625 17,000 43103200-61155 Overtime 14,162 12,000 15,553 3,553 29.6% 43103200-62100 Medicare 200 174 226 52 29.6% 43103200-62200 Benefits -Medical 1,195 0 0 0 0.0% 43103200-62230 Benefits -Vision 13 0 0 0 0.0% 43103200-62240 Benefits -Life Insurance 21 0 0 0 0.0% 43103200-62250 Benefits -Dental 81 0 0 0 0.0% 43103200-62260 Benefits-EAP 3 0 0 0 0.0% 43103200-62720 RHSA Plan 84 0 0 0 0.0% 15,778 3,604 29.6% WAGES AND BENEFITS TOTAL 15,760 12,174 43103200-63100 Postage & Shipping 0 300 0 -100.0% 43103200-63110 Office Expense 0 250 250 0 0.0% 43103200-63600 Meeting Expense 126 0 0 0 0.0% 43103200-66210 Other Expense 908 1,000 1,000 0 0.0% 1,250 19.4% SERVICES AND SUPPLIES TOTAL 1,034 1,550 ALCOHOLIC BEVERAGE SALES ORDINANCE TOTAI 3,704 -106.6% FUND BALANCE 06/30/2023 23,530 PROJECTED FY 2023-24 NET CHANGE 3,476 ADOPTED FY 2024-25 NET CHANGE 572 PROJECTED FUND BALANCE 06/30/2025 27,578 143 4315 Abandoned Vehicle Abatement FY 23-24 FY 24-25 FA Revised Adopted % $ Change Actual Change Account Number - Account Name Budget Budget 43153200-50079 Interest Income -Allocated 3,404 2,100 4,8001 2,700-128.6% 4,8001 2,700 128.6% INTEREST AND RENTS TOTAL 3,404 2,1001 43153200-50191 AVA Vehicle Abatement 52,875 60,000 60,000 0 0.0% 60,000 0 0.0% CHARGES FOR SERVICES TOTAL 52,875 60,000 43153200-61000 Salaries & Wages 59,203 70,879 67,899 2,981 4.2% 43153200-61155 Overtime 110 5,000 868 4,132 82.6% 43153200-61200 Supplemental Earnings 291 270 0 270 -100.0% 43153200-61300 Stipend Pay 0 0 1,886 1,886 100.0% 43153200-61500 Acting Pay 273 0 91 91 100.0% 43153200-61831 Allowance Uniform 0 0 540 540 100.0% 43153200-62100 Medicare 860 1,095 1,005 8.2% 43153200-62200 Benefits -Medical 4,455 5,976 7,367 1,391 23.3% 43153200-62230 Benefits -Vision 105 141 135 4.3% 43153200-62240 Benefits -Life Insurance 178 231 231 0 0.0% 43153200-62250 Benefits -Dental 651 868 870 2 0.3% 43153200-62260 Benefits-EAP 26 34 34 0.0% 43153200-62620 Disability -Short Term 161 206 204 1.1 % 43153200-62680 PERS-ER 10,254 8,247 19,582 11,335 137.4% 43153200-62720 RHSA Plan 899 1,200 1,200 0 0.0% 43153200-62800 Workers Comp 3,835 2,953 4,188 1,235 41.8% 106,101 8,999 9.3% WAGES AND BENEFITS TOTAL 81,300 97,101 43153200-63120 Equipment, Small Office & Tool 1,840 6,000 6,000 0 0.0% 43153200-63200 Liability Ins Premium 0 0 5,200 5,200 100.0% 43153200-63300 Uniform - Purchase 184 0 0 0 0.0% 43153200-63610 Travel and Training 0 1,000 1,000 0 0.0% 43153200-64000 Contract -Outside Services 3,065 9,000 9,000 0 0.0% 21,200 5,200 32.5% SERVICES AND SUPPLIES TOTAL 5,089 16,000 ABANDONED VEHICLE ABATEMENT TOTAL 30,111 51,001 62,501 16,899 33.1% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 221,039 51,001 62,501 107,537 144 4350 Spay and Neuter Account Number - Account Name 43503130-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 43503130-52200 Spay & Neuter Fund SpayNtrlmp CHARGES FOR SERVICES TOTAL 43503130-64000 Contract -Outside Services 43503130-66210 Other Expense SERVICES AND SUPPLIES TOTAL SPAY AND NEUTER TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 23-24 FY 24-25 FA Revised Adopted $ Change % Actual Change Budget Budget 400 200 400 200 -100.0% 400 200 400 200 100.0% 11,866 18,250 18,250 0 0.0% 11,866 18,250 18,250 0 0.0% 8,820 8,000 8,000 0 0.0% 9,237 10,250 10,250 0 0.0% 18,057 18,250 18,250 0 0.0% 5,791 I I 200 100.0% 35,902 200 400 36,502 145 4540 Sunrise Park Fee Account Number - Account Name 45405700-50287 Chrg Srvs-Registration-Adult CHARGES FOR SERVICES TOTAL SUNRISE PARK FEE TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Budget I Budget 82,612 60,450 0 60,450 -100.0% 82,612 60,450 0 60,450 0.0% 82,612 60,450 0 60,450 100.0% 170,855 60,450 0 231,305 146 5720 Housing Programs Account Number - Account Name FA Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 57202100-41000 T-In General Fund 17,031 0 0 0 0.0% 0 0 0.0% TRANSFERS IN TOTAL 17,031 0 57202100-50079 Interest Income -Allocated 20,974 15,300 25,000 9,700 -63.4% 57202100-50085 Interest Income 31,291 9,000 0 9,000 -100.0% 25,000 700 2.9% INTEREST AND RENTS TOTAL 52,265 24,300 57202100-50145 SA Housing Aff HngLik 0 20,000 0 20,000 -100.0% 0 20,000 100.0% INTERGOVERNMENTAL TOTAL 0 20,000 57202100-50171 CAP -Allocation Cost for Srvs 16,178 5,000 0 5,000 -100.0% 0 5,000 0.0% CHARGES FOR SERVICES TOTAL 16,178 5,000 57202100-61000 Salaries & Wages 126,476 133,537 0 133,537 -100.0% 57202100-61200 Supplemental Earnings 7,582 6,343 0 6,343 -100.0% 57202100-61220 Annual Admin Pay 0 3,288 0 3,288 -100.0% 57202100-62100 Medicare 1,879 1,971 0 1,971 -100.0% 57202100-62200 Benefits -Medical 14,226 14,304 0 14,304 -100.0% 57202100-62230 Benefits -Vision 146 141 0 141 -100.0% 57202100-62240 Benefits -Life Insurance 366 462 0 462 -100.0% 57202100-62250 Benefits -Dental 901 868 0 868 -100.0% 57202100-62260 Benefits-EAP 35 34 0 34 -100.0% 57202100-62600 Disability -Long Term 679 694 0 694 -100.0% 57202100-62620 Disability -Short Term 379 387 0 387 -100.0% 57202100-62680 PERS-ER 22,781 15,597 0 15,597 -100.0% 57202100-62720 RHSA Plan 1,246 1,200 0 1,200 -100.0% 57202100-62800 Workers Comp 2,889 2,225 0 2,225 -100.0% 57202100-63110 Office Expense 218 300 0 300 -100.0% 57202100-63140 Communication Advertising 0 700 0 700 -100.0% 57202100-63143 Communication -Phone 304 0 0 0 0.0% 57202100-63200 Liability Ins Premium 4,174 8,300 0 8,300 -100.0% 57202100-63610 Travel and Training 65 3,060 0 3,060 -100.0% 57202100-64000 Contract -Outside Services 32,008 83,362 170,200 86,838 104.2% 57202100-64030 Professional Legal Fees 10,157 10,000 0 10,000 -100.0% 170,200 116,574 40.7% WAGES AND BENEFITS TOTAL 226,511 286,774 147 5720 Housing Programs Account Number - Account Name 57202100-65400 Cost Allocation Plan Expense 57202100-80010 CAP IT Cost Allocation Plan COST ALLOCATION PLAN TOTAL 57202100-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL HOUSING PROGRAMS TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Budget I Budget 64,451 100 51,000 0 0 0 51,000 0 -100.0% 0.0% 64,551 250,000 51,000 250,000 0 0 51,000 250,000 -100.0% -100.0% 250,000 250,000 0 250,000 -100.0% 455.589 538.474 145.200 441.874 82.1 % 9,410,416 538,474 148 THIS PAGE INTENTIONALLY LEFT BLANK 149 SPECIAL REVENUE FUNDS The following summarizes the City's Special Revenue Funds: Community Facility District [CFD] Bristol (Fund 4263) — Revenues received pursuant to a development agreement which impose fees when building permits are granted during the development of the Bristol Specific Plan. Community Facility District [CFD] Southeast (Fund 4261) — a special tax within the Southeast Specific Plan Community Facilities District No. 2015-1, levied annually on each residential unit on the County tax roll and emitted to the City. Community Facility District [CFD] Westside (Fund 4262) — Revenues received pursuant to a development agreement with the Five Creeks Specific Plan (FCSP) Area for the purpose of offsetting the fiscal deficit to the City's general fund created by the new residential development within the FCSP Area. Community Facility District [CFD] SOMO (Fund 4264) — a special tax within the SOMO Community Facilities District levied annually on each residential unit on the County tax roll and remitted to the City. Purpose is to offset the cost of maintenance and services in the SOMO Village Planned Development Grants (Fund 4234) — Revenues awarded by federal, state and county to the City of Rohnert Park. Homeless (Fund 4232) — Revenues awarded to address City of Rohnert Parks community's housing needs. PEG Fee (AB 2987) (Fund 4111) — Revenues received pursuant to Assembly Bill 2987 for activities related to public, educational, and governmental access channels. Measure M Fire (Fund 4325) - Revenues received pursuant to the voter approved fire benefit assessment district. Purpose is to finance enhancements of fire suppression activities. Measure M Parks (Fund 4322) — Revenues received pursuant to the voter approved sales tax to support improvements and protections for regional and neighborhood parks, waterways, and natural area effective April 1, 2019. Measure M Traffic (Fund 4327) - Revenues received from County of Sonoma on one quarter cent sales tax for street improvements. U6101 SPECIAL REVENUE FUNDS The following summarizes the City's Special Revenue Funds (concluded): Public Facilities Financing (Fund 4250) — Fee shall be solely used for (a) the purposes described in the City's Public Facilities Finance Plan (PFFP); (b) for reimbursing the City for the development's fair share of those capital improvements already constructed by the City; or (c) for reimbursing developers who have constructed public facilities described in the PFFP or other facility master plans adopted from time to time by the City Council where those facilities were beyond that needed to mitigate the impacts of the developer's project or projects. Southeast Specific Plan (Funds 4270, 4273, 4276) — Revenues received pursuant to a development agreement with the Southeast Specific Plan (SESP) Area for the purpose of funding cost increases for municipal services resulting from new residential development in this specific plan area. Funds are to be for additional personnel, City services and to mitigate traffic regionally and locally within the SESP Area. Summary description applicable to all Southeast Specific Plan Funds. State Gasoline Tax (Fund 4420) - Revenues received pursuant to Street and Highway Code Sections 2105, 2106, 2107, 2107.5, 2031, and Senate Bill 1-Road Repair and Accountability Act of 2017, and other funds for the purpose of maintenance and construction of the City streets. Supplemental Law Enforcement Services (Fund 4320) - Revenues received from the State of California pursuant to AB 3229 for the purpose of ensuring public safety. Traffic Safety (Fund 4210) - Revenues received pursuant to Vehicle Code Section 42200 for the purpose of maintenance of traffic control devices and traffic law enforcement and traffic accident prevention. UDSP-University District Specific Plan (Funds 4249 and 4440) — Revenues received pursuant to a development agreement with the University District Specific Plan Area for the purpose of funding cost increases for municipal services resulting from new residential development in this specific plan area. Fees received are invested in a segregated annuity or investment account for the purpose of creating a stream of income to mitigate the development impacts to the residential units. Revenues received pursuant to a developer agreement in the University District Specific Plan area for the purpose of mitigating the regional traffic impacts of the development. 4= DIVCA AB2987 - PEG Fees Account Number - Account Name 41111399-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 41111399-52100 PEG Fees INTERGOVERNMENTAL TOTAL 41111399-64000 Contract -Outside Services SERVICES AND SUPPLIES TOTAL 41111399-77110 T-Out CIP-Government OPERATIONAL TRANSFERS OUT TOTAL 011IFLyJc1 0411.1a9*HZ:I*2C01/_1 FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Actual Budget Budget 8,270 5,500 10,900 5,400 -98.2% 8,270 5,500 10,900 5,400 98.2% 76,764 75,000 75,000 0 0.0% 76,764 2,959 75,000 20,000 75,000 0 0 20,000 0.0% -100.0% 2,959 238,655 20,000 19,115 0 0 20,000 19,115 0.0% -100.0% 238,655 19,115 0 19,115 -100.0% 156,580 41,3851 85,900f 33,715 -81.5% 483,564 41,385 85,900 610,849 M51 4210 Traffic Safety Account Number - Account Name 42102000-50071 Fines -Vehicle Code 42103200-50071 Fines -Vehicle Code 42103200-50075 Fines -Impound FINES AND FORFEITURES TOTAL 42103200-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL TRAFFIC SAFETY TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Actual Budget Budget 8,935 0 0 0 0.0% 134,249 50,000 60,000 10,000 -20.0% 10,200 11,000 11,000 0 0.0% 135,514 61,000 71,000 10,000 16.4% 4,404 1,900 7,700 5,800 -305.3% 4,404 1,900 7,700 5,800 305.3% 139,918 62,9001 78,7001 15,800 25.1% 367,349 62,900 78,700 508,949 153 4232 Homeless Fund Account Number - Account Name 42322250-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 42322250-50141 Grant -State 42322250-50147 Grants -County GRANT REVENUE TOTAL 42322250-64000 Contract -Outside Services SERVICES AND SUPPLIES TOTAL 42322250-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL HOMELESS FUND TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Actual Budget Budget 41,200 23,000 55,300 32,300 -140.4% 41,200 23,000 55,300 32,300 140.4% 600,000 0 0 0 0.0% 0 1,518,960 0 1,518,960 -100.0% 600,000 1,518,960 0 1,518,960 100.0% 0 2,664,792 793,368 1,871,424 70.2% 0 2,664,792 793,368 1,871,424 0.0% 669,600 0 0 0 0.0% 669,600 0 0 0 0.0% 28.400 1.122.8321 738.0681 3.358.084 299.1 % 2,652,949 1,122, 832 738,068 792,049 154 4234 Grants Account Number - Account Name 42344250-66210 Other Expense 42343200-50137 Grants -Federal 42341399-64000 Contract -Outside Services 42344250-50141 Grant -State GRANT REVENUE TOTAL 42341399-50141 Grant -State 42343200-63300 Uniform - Purchase 42341399-50147 Grants -County SERVICES AND SUPPLIES TOTAL GRANTS FUND TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Budget I Budget 0 20,000 0 20,000 -100.0% 0 500,000 0 500,000 -100.0% 0 50,000 0 50,000 -100.0% 0 60,186 0 60,186 -100.0% 0 630,186 0 630,186 100.0% 0 20,000 0 20,000 -100.0% 0 560,186 0 560,186 -100.0% 0 57,000 0 57,000 -100.0% 0 637,186 0 637,186 0.0% 0 7,000 01 1,267,372 -100.0% 1 111 1 111 ■ iml 4249 UDSP Maintenance Annunity Account Number - Account Name 42492000-50079 Interest Income -Allocated 42492000-50085 Interest Income INTEREST AND RENTS TOTAL 42492000-50113 Revenue-Intergov't Water Loan 42492000-52500 UDSP Maint Annuity MaintAnnty INTERGOVERNMENTAL TOTAL 42492000-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL UDSP MAINTENANCE ANNUNITY TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 33,278 18,750 52,028 17,962 1,500,180 1,518,142 43,438 43,438 1.526.733 FY 23-24 Revised Budget 12, 16. 621, 706, 37, 37, 698. FY 24-25 Adopted Budget 60,( 14,z 75,( 80,( 80,( 80 3,079,265 698,736 80,000 3,858,001 $ Change % Change 48,600-405.0% 2,550 -15.0% 46,050 159.1 % 5,000 -5.9% 621,786 -100.0% 626,786 0.0% 38,000 102.7% 38,000 102.7% 542.736 77.7% ib7:9 4250 Public Facilities Financing Dev Fee Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 42502000-50079 Interest Income -Allocated 79,643 132,100 0 132,100 -100.0% 0 132,100 100.0% INTEREST AND RENTS TOTAL 79,643 132,100 42502000-50245 Fees -Public Facilities Fee Pln 2,776,798 6,851,677 6,420,000 431,677 -6.3% 6,420,000 431,677 0.0% CHARGES FOR SERVICES TOTAL 2,776,798 6,851,677 42502000-69290 Laguna Plant & SubRegional Exp 741,698 750,000 728,600 21,400 2.9% 728,600 21,400 0.0% SERVICES AND SUPPLIES TOTAL 741,698 750,000 42504300-74254 T-Out Public Financial Fee-Adm 290 5,800,000 0 5,800,000 -100.0% 42502000-77110 T-Out CIP-Government 587,750 9,794,003 0 9,794,003 -100.0% 42504300-77420 T-Out CIP Sewer 33,589 159,067 0 159,067 -100.0% 42504300-77110 T-Out CIP-Government 174,727 0 0 0 0.0% 42502000-78720 T-Out Bond Sewer 0 174,867 174,743 125 0.1% 42542000-71000 T-Out General Fund 268,487 254,687 83,300 171,387 67.3% 258,043 16,169,082 99.9% OPERATIONAL TRANSFERS OUT TOTAL 1,064,843 16,182,624 PUBLIC FACILITIES FINANCING DEV FEE TOTAL 1,049,900 9,948,8471 5,433,3571 16,754,259 168.4% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 16,285,943 9,948,847 5,433,357 11,770,453 MAI 4261 Community Facility District Southeast FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Account Number - Account Name Budget Budget 42612000-50079 Interest Income -Allocated 1C INTEREST AND RENTS TOTAL 1a 42612000-51135 CFD SouthEast Tax Rev 89E PROPERTY TAX TOTAL 89E 42612000-63880 CFD SouthEast PrSaTxAdim 12 SERVICES AND SUPPLIES TOTAL 12 42612000-71000 T-Out General Fund 681 OPERATIONAL TRANSFERS OUT TOTAL 681 COMMUNITY FACILITY DISTRICT SOUTHEAST TOTAL 211 FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 4,600 16,600 12,000-260.9% 4,600 1,033,162 16,600 1,050,700 12,000 260.9% 17,538 -1.7% 1,033,162 43,936 1,050, 700 15,000 17,538 1.7% 28,936 65.9% 43,936 900,463 15,000 930,600 28,936 0.0% 30,137 3.3% 900,463 930,600 30,137 3.3% 93,3641 121,7001 30,740 32.9% 754,645 93,364 121,700 969,709 158 4262 Community Facility District Westside FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Account Number - Account Name Budget Budget 42622000-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 42622000-51134 CFD WestsideTax Revenue PROPERTY TAX TOTAL 42622000-63880 CFD Westside PrSaTxAdim SERVICES AND SUPPLIES TOTAL 42622000-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL COMMUNITY FACILITY DISTRICT WESTSIDE TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 1,467 1,200 1,700 500 -41.7% 1,467 197,993 1,200 316,830 1,700 138,000 500 178,830 41.7% -56.4% 197,993 3,893 316,830 20,334 138,000 10,000 178,830 10,334 56.4% 50.8% 3,893 260,676 20,334 274,255 10,000 114,200 10,334 160,055 0.0% 58.4% 260,676 274,255 114,200 160,055 58.4% 65,109 23,4421 115,5001 348,719 1487.6% 72,058 23,442 15,500 111,000 159 4263 Community Facility District Bristol Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 42632000-50079 Interest Income -Allocated 2,324 1,900 2,500 600 -31.6% 2,500 600 31.6% INTEREST AND RENTS TOTAL 2,324 1,900 42632000-51136 CFD Bristol Srvcs Tax Revenue 96,664 100,144 101,500 1,356 -1.4% 101,500 1,356 1.4% PROPERTY TAX TOTAL 96,664 100,144 42632000-63880 CFD Bristol PrSaTxAdim 4,862 4,714 5,000 286 6.1 % 5,000 286 0.0% SERVICES AND SUPPLIES TOTAL 4,862 4,714 42632000-71000 T-Out General Fund 63,386 85,956 86,400 444 0.5% 86,400 444 0.5% OPERATIONAL TRANSFERS OUT TOTAL 63,386 85,956 COMMUNITY FACILITY DISTRICT BRISTOL TOTAL 30,741 11,3741 12,6001 2,686 23.6% FUND BALANCE 06/30/2023 116,658 PROJECTED FY 2023-24 NET CHANGE 11,374 ADOPTED FY 2024-25 NET CHANGE 12,600 PROJECTED FUND BALANCE 06/30/2025 140,632 W.&I 4264 Community Facility District SOMO FY 22-23 Actual Account Number - Account Name 42642000-51137 CFD SOMO Tax Revenue PROPERTY TAX TOTAL 42642000-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL COMMUNITY FACILITY DISTRICT SOMO TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Budget I Budget 0 0 270,000 270,000 100.0% 0 0 0 0 270,000 270,000 270,000 270,000 -100.0% 100.0% 0 0 270,000 270,000 100.0% 0 01 01 540.000 0.0% N W-1 4270/4273 SESP Regional Traffic /Valley House Mitigation FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Account Number - Account Name Actual Budget Budget 42702000-50079 Interest Income -Allocated 18,144 9,300 26,500 17,200 -184.9% 42732000-50079 Interest Income -Allocated 4,557 2,300 6,600 4,300 -187.0% 33,100 21,500 185.3% INTEREST AND RENTS TOTAL 22,701 11,600 42702000-52600 SESP RTF RegTraffic 187,836 166,896 91,615 75,281 -45.1% 42732000-50055 Othr Rev- Valley House Mitgtn 44,000 37,000 20,000 17,000 -45.9% 111,615 92,281 45.3% INTERGOVERNMENTAL TOTAL 231,836 203,896 SESP REGIONAL TRAFFIC / VALLEY HOUSE MITIGATI 254,537 215,496 144,715 70,781 32.8% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 1,423,419 215,496 144,715 1,783,630 it-% 4276 Southeast Specific Plan Additional Personnel FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Account Number - Account Name Actual Budget Budget 42762000-50063 Fee-Addt'I Srvcs Personnel 17,090 56,746 15,600 41,146 -72.5% LICENSES AND PERMITS TOTAL 17,090 56,746 15,600 41,146 72.5% 42762000-50079 Interest Income -Allocated 114 0 300 300 100.0% INTEREST AND RENTS TOTAL 42763200-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL SESP ADDITIONAL PERSONNEL TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 114 0 0 56,746 300 15,900 300 40,846 -100.0% 72.0% 0 56,746 15,900 40,846 72.0% 17,204 0 0 81,692 0.0% 12,634 12,634 iI-V 4320 Supplemental Lava Enforcement Services FY 22-23 FY 23-24 Actual Revised Account Number - Account Name Budget 43203200-50079 Interest Income -Allocated 3,145 1, INTEREST AND RENTS TOTAL 3,145 1, 43203200-50143 SLESF Fund AB 3229 197,820 150, INTERGOVERNMENTAL TOTAL 197,820 150, 43203200-71000 T-Out General Fund 250,000 250, OPERATIONAL TRANSFERS OUT TOTAL 250,000 250, SUPPLEMENTAL LAW ENFORCEMENT SERVICES TOl 49.035 98, FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 24-25 Adopted $ Change % Change Budget 4,500 2,700 -150.0% 4,500 2,700 150.0% 150,000 0 0.0% 150,000 0 0.0% 150,000 100,000 40.0% 150,000 100,000 40.0% 4.500 97.300 99.1 % 199,590 98,200 4,500 105,890 4322 Measure M Parks Account Number - Account Name 43224200-44410 T-In Measure M Parks TRANSFERS IN TOTAL 43224200-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 43224200-50251 Measure M Parks Revenue 43253400-50079 Interest Income -Allocated SALES TAX TOTAL 43225300-50251 Measure M Parks Revenue 43224200-61000 Salaries & Wages 43225300-61000 Salaries & Wages 43224200-61155 Overtime 43225300-61155 Overtime 43224200-62100 Medicare 43224200-61300 Stipend Pay 43225300-62100 Medicare 43224200-62200 Benefits -Medical 43225300-62200 Benefits -Medical 43224200-62230 Benefits -Vision 43225300-62230 Benefits -Vision 43224200-62240 Benefits -Life Insurance 43225300-62240 Benefits -Life Insurance 43224200-62250 Benefits -Dental 43225300-62250 Benefits -Dental 43224200-62260 Benefits-EAP 43225300-62260 Benefits-EAP 43224200-62600 Disability -Long Term 43225300-62600 Disability -Long Term 43224200-62620 Disability -Short Term 43225300-62620 Disability -Short Term 43224200-62680 PERS-ER 43225300-62680 PERS-ER 43224200-62720 RHSA Plan 43225300-62720 RHSA Plan 43224200-62800 Workers Comp WAGES AND BENEFITS TOTAL 43225300-62800 Workers Comp 43224200-63143 Communication -Phone 43224200-63200 Liability Ins Premium 43224200-63120 Equipment, Small Office & Tool 43225300-63200 Liability Ins Premium 43224200-64000 Contract -Outside Services 43224200-63300 Uniform - Purchase 43225300-64000 Contract -Outside Services 43224200-66210 Other Expense FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Budget Budget 697,926 0 0 0 0.0% 697,926 0 0 0 0.0% 11,758 5,500 20,400 14,900 -270.9% 11,758 5,500 20,400 14,900 270.9% 665,647 625,000 697,000 72,000 -11.5% 0 0 25,000 25,000 100.0% 665,647 625,000 722,000 97,000 15.5% 6,034 43,551 46,305 2,754 6.3% 88,176 94,097 136,554 42,457 45.1% 0 3,000 199 2,801 93.4% 2,829 0 4,909 4,909 100.0% 72 2,500 578 1,922 76.9% 79 628 627 1 0.1 % 1,298 1,346 2,048 702 52.2% 2,632 16,194 16,679 486 3.0% 6,692 7,152 8,580 1,428 20.0% 18 254 108 146 57.4% 141 0 203 203 100.0% 31 185 185 0 0.0% 222 231 347 116 50.0% 115 694 696 2 0.2% 868 868 1,305 437 50.4% 5 27 27 0 0.0% 34 34 51 17 50.0% 32 227 244 17 7.6% 458 489 710 221 45.1% 18 126 136 10 7.7% 256 273 396 123 45.0% 1,011 5,087 6,803 1,716 33.7% 15,868 10,990 19,814 8,824 80.3% 159 960 960 0 0.0% 1,200 1,200 1,800 600 50.0% 5,772 4,446 1,641 2,805 63.1% 2,208 1,701 1,366 335 19.7% 136,228 196,259 253,270 57,010 29.0% 0 2,000 0 2,000 -100.0% 0 0 720 720 100.0% 0 0 7,200 7,200 100.0% 0 0 6,900 6,900 100.0% 0 1,050 1,050 0 0.0% 2,018 0 0 0 0.0% 3,875 5,600 5,600 0 0.0% 0 2,000 2,000 0 0.0% 45,139 61,061 60,000 1,061 1.7% W-1.1 4322 Measure M Parks Account Number - Account Name 43224200-65210 Repair & Maintenance SERVICES AND SUPPLIES TOTAL 43225300-66266 Other Exp-Special Events OPERATIONAL TRANSFERS OUT TOTAL MEASURE M PARKS TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Budget I Budget 170,798 113,192 191,711 355,514 283,470 450,000 91,759 94,487 47.9% 26.6% 113,192 355,514 450,000 94,487 26.6% 955.113 112.984 244.340 355.156 314.3% 950,237 112,984 244,340 592,913 W.f.] 4325 Measure M Fire Account Number - Account Name 43224200-77110 T-Out CIP-Government INTEREST AND RENTS TOTAL 43253400-50249 Measure M Fire Fund MsrM Assmt SALES TAX TOTAL 43253400-63880 Measure M Fire Fund PrSaTxAdim SERVICES AND SUPPLIES TOTAL 43253400-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL �dV=1�,1;1I:»r01/_lI FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Actual Budget Budget 2,184 1,300 3,700 2,400 -184.6% 2,184 1,300 3,700 2,400 184.6% 756,645 765,124 769,000 3,876 -0.5% 756,645 765,124 769,000 3,876 0.5% 6,504 7,000 7,000 0 0.0% 6,504 7,000 7,000 0 0.0% 728,826 759,524 765,700 6,176 0.8% 728,826 759,524 765,700 6,176 0.8% 23,500 1001 01 12,452 -100.0% 153,897 100 0 153,797 f[:YA 4327 Measure M Traffic Account Number - Account Name 43272000-44430 T-In Measure M Traffic TRANSFERS IN TOTAL 43272000-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 43272000-50253 Measure M Streets Allocation SALES TAX TOTAL 43274120-77110 T-Out CIP-Government OPERATIONAL TRANSFERS OUT TOTAL MEASURE M TRAFFIC TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Budget I Budget 1,135,130 0 0 0 0.0% 1,135,130 14,347 0 9,400 0 19,900 0 10,500 0.0% -111.7% 14,347 424,838 9,400 440,189 19,900 417,653 10,500 22,536 111.7% -5.1% 424,838 640,231 440,189 661,860 417,653 0 22,536 661,860 5.1% -100.0% 640,231 661,860 0 661,860 -100.0% 934,084 212,2711 437,5531 673,897 317.5% 934,084 212,271 437,553 1,159,365 Rd-] 4415 Refuse Road Impact Fee Account Number - Account Name 44154120-77110 T-Out CIP-Government OPERATIONAL TRANSFERS OUT TOTAL MEASURE M PARKS TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 1 FY 24-25 Actual Revised Adopted Budget Budget 25,548 277 0 0 277 $ Change % Change 0 0.0% 0 0.0% 0 0.0% it -VI 442o Gas Tax Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 44202000-44425 T-In SB1 Gas Tax 1,088,103 0 0 0 0.0% 44204120-77110 T-Out CIP-Government 831 0 0 0 0.0% 0 0 0.0% TRANSFERS IN TOTAL 1,088,934 0 44204120-47110 T-In CIP-Government 41,214 20,100 67,500 47,400 -235.8% 67,500 47,400 235.8% INTEREST AND RENTS TOTAL 41,214 20,100 44202000-50120 Gas Tax-HUTA-2107 341,833 348,138 373,848 25,710 -7.4% 44202000-50121 Gas Tax-HUTA-2107.5 6,000 6,000 6,000 0 0.0% 44202000-50122 Gas Tax-HUTA-2106 163,085 184,735 175,855 8,880 -4.8% 44202000-50123 Gas Tax-HUTA-2105 250,825 289,842 273,554 16,288 -5.6% 44202000-50124 Gas Tax-HUTA-2103 359,858 437,693 391,279 46,414 -10.6% 44202000-50133 Gas Tax-RMRA SBI 2031 899,313 1,091,888 1,127,676 35,788 -3.3% 2,348,212 10,084 0.4% GAS TAX TOTAL 2,020,915 2,358,296 44202000-64000 Contract -Outside Services 27,146 0 22,000 22,000 100.0% 44202000-50079 Interest Income -Allocated 29,234 0 40,000 40,000 100.0% 62,000 62,000 100.0% SERVICES AND SUPPLIES TOTAL 56,380 0 44204120-64000 Contract -Outside Services 0 436,426 0 436,426 -100.0% 44202000-77110 T-Out CIP-Government 1,344,312 1,282,921 350,000 932,921 72.7% 350,000 932,921 72.7% OPERATIONAL TRANSFERS OUT TOTAL 1,344,312 1,282,921 GAS TAX TOTAL 1,750,370 1,095,475 2,003,712 833,605 -76.1% FUND BALANCE 06/30/2023 2,696,398 PROJECTED FY 2023-24 NET CHANGE 1,095,475 ADOPTED FY 2024-25 NET CHANGE 2,003,712 PROJECTED FUND BALANCE 06/30/2025 5,795,585 170 4440 UDSP Regional Traffic Account Number - Account Name 44402000-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 44402000-52600 UDSP Regional TF IDS RegTraffic 44402000-66210 Other Expense SERVICES AND SUPPLIES TOTAL UDSP REGIONAL TRAFFIC TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Actual Budget Budget 1,027 1,700 0 1,700 -100.0% 1,027 1,700 0 1,700 100.0% 283,500 185,500 0 185,500 -100.0% 283,500 185,500 0 185,500 0 185,500 0 185,500 -100.0% 0 185,500 0 185,500 -100.0% 284.527 1.700 0 372.700 100.0% 373,219 1,700 374,919 MAI THIS PAGE INTENTIONALLY LEFT BLANK `lrA INFORMATION TECHNOLOGY DEPARTMENT The Information Technology Department supports for all City departments by providing the technology infrastructure. This includes supporting core hardware (networks, servers, personal computers, phones) and software, ensuring security of IT systems, and supporting software applications. DEPARTMENT SERVICES MODEL MANDATED • Ensure that City complies with State, Federal and Local laws regarding the privacy, security and reliability of its data • Ensure data systems meet the City's Records Retention policy and Electronic Media Use Policy CORE • Maintain City Network Infrastructure • Maintain Phone Network • Maintain all City Computers and Servers • Maintain Applications (Email, Trakit, Tyler etc.) • Control all Technology Costs and Purchases • Support staff in acquiring and using technology in their assignments DISCRETIONARY • Run Public, Educational, Governmental (PEG) Channel 26 • Feasibility Studies • Assist departments with hosted services REVENUE OR COST REDUCTION OPPORTUNITIES • Perform feasibility studies on IT services to ensure we are using the most cost-effective approach • Assess the potential for IT to improve Department services and/or reduce costs 173 MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 22-23 ✓ Reliability o Completed upgrade of UPS systems at City Hall and the Annex extending runtimes in case of power outages o Completed Increasing Internet Capacity and installed a failover circuit to reduce service interruptions o Replace city hall servers ✓ Functionality o Started rollout and adoption of Microsoft Office 365 o Upgrade and replace Audio Video systems in the Council Chambers o Assist Public Safety with deploying GPS vehicle location devices o Setup Point of sale System at Performing Arts Center ✓ Administration o Completed and signed Master Printer Maintenance and Toner replacement agreement o Completed security analysis and network penetration testing o Complete implementation of Tyler Munis system, particularly utility billing and business and animal licensing functionality — To be completed summer of the year 2023 MAJOR GOALS FOR FISCAL YEAR 2022-2023 GOAL 1: Complete adoption of Office 365 where appropriate — In process GOAL 2: Test and enhance network security - Completed GOAL 3: Upgrade city phone system — In process GOAL 4: Complete implementation of Tyler Munis system, particularly utility billing and business and animal licensing functionality — In process GOAL 5: Replace City Hall servers. - Completed 174 MAJOR GOALS FOR FISCAL YEAR 2023-2024 GOAL 1: Continue citywide adoption of Microsoft Office 365 GOAL 2: Key network switch and router replacement GOAL 3: Ensure smooth staff transition due to retiring IT Operation Manager GOAL 4: Replace aging video surveillance cameras and Cisco desktop phones 175 2110 Internal Service Fund Information Technology FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Account Number - Account Name Budget Budget 21101050-42120 T-In IT Rplcmnt merge F2110 21201050-72110 T-Out Information Technology TRANSFERS IN TOTAL 21101050-50171 CAP -Allocation Cost for Srvs CHARGES FOR SERVICES TOTAL 21101050-50339 Other Revenue RECOGNITION OF DEFERRED REVENUE TOTAL 21101050-61000 Salaries & Wages 21101050-61100 Part Time 10001-Ir 21101050-61155 Overtime 21101050-61200 Supplemental Earnings 21101050-61220 Annual Admin Pay 21101050-61837 Allowance Auto 21101050-62100 Medicare 21101050-62200 Benefits -Medical 21101050-62230 Benefits -Vision 21101050-62240 Benefits -Life Insurance 21101050-62250 Benefits -Dental 21101050-62260 Benefits-EAP 21101050-62600 Disability -Long Term 21101050-62620 Disability -Short Term 21101050-62680 PERS-ER 21101050-62720 RHSA Plan 21101050-62800 Workers Comp WAGES AND BENEFITS TOTAL 21101050-63100 Postage & Shipping 21101050-63110 Office Expense 21101050-63120 Equipment, Small Office & Tool 21101050-63145 Internet & Broadband 21101050-63160 Software Lic. & Sbscrptn Maint 21101050-63162 Software -Security 21101050-63218 Workers' Compensation Premium 21101050-63240 Rental -Equipment 21101050-63250 Lease -Equipment 21101050-63310 Dues & Subscriptions 21101050-63610 Travel and Training 21101050-64000 Contract -Outside Services 21101050-65210 Repair & Maintenance 21101050-66210 Other Expense SERVICES AND SUPPLIES TOTAL 1,256,454 1,256,454 0 0 0 0 0 0 0.0% 0.0% 0 0 0 0 0.0% 1,496,398 1,481,744 1,694,700 212,956 -14.4% 1,496,398 1,481,744 1,694,700 212,956 14.4% 0 50,000 0 50,000 -100.0% 0 50,000 0 50,000 100.0% 454,830 468,193 485,001 16,808 3.6% 31,915 55,000 62,000 7,000 12.7% 0 500 434 66 13.2% 7,562 56,343 0 56,343 -100.0% 0 5,839 6,015 175 3.0% 0 0 6,571 6,571 100.0% 7,073 7,059 7,993 934 13.2% 30,517 31,057 38,809 7,752 25.0% 562 564 540 24 4.3% 1,158 1,155 1,155 0 0.0% 3,469 3,471 3,480 9 0.2% 136 136 136 0 0.0% 2,365 2,434 2,522 88 3.6% 1,319 1,358 1,407 49 3.6% 82,031 54,685 70,374 15,689 28.7% 3,600 3,600 4,800 1,200 33.3% 0 0 5,882 5,882 100.0% 626,536 691,394 697,119 5,724 0.8% 4,832 0 0 0 0.0% 50 500 500 0 0.0% 25,751 54,000 68,000 14,000 25.9% 200,873 225,000 220,000 5,000 2.2% 273,755 289,786 202,200 87,586 30.2% 0 0 248,500 248,500 100.0% 11,213 9,020 0 9,020 -100.0% 105 0 0 0 0.0% 125,280 170,554 134,391 36,163 21.2% 40,500 20,400 34,350 13,950 68.4% 9,461 20,000 28,000 8,000 40.0% 87,199 123,836 75,550 48,286 39.0% 59,427 62,899 68,800 5,901 9.4% 546 3,000 3,000 0 0.0% 838,992 978,995 1,083,2911 104,296 10.7% ` NIM 2110 Internal Service Fund Information Technology FY 22-23 FY 23-24 Actual Revised Account Number - Account Name Budget 21101050-66299 Capital Outlay 0 225,000 CAPITAL OUTLAY TOTAL 0 225,000 21101050-71000 T-Out General Fund 1,011,490 95,000 21101050-77110 T-Out CIP-Government 39,037 84,135 OPERATIONAL TRANSFERS OUT TOTAL 1,050,527 179,135 INTERNAL SERVICE FUND INFORMATION TECHNOLO( 1.019.657 542.780 FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 24-25 Adopted 1 $ Change % Change Budget 0 225,000 -100.0% 0 69,500 235,000 225,000 25,500 150,865 -100.0% 26.8% 179.3 % 304,500 125,365 70.0% 390.210 173.341 -31.9% 423,221 542,780 390,210 509,769 iWrl Vehicle/Equipment Replacement Fund This Internal Service Fund accounts for vehicle/equipment replacement activities. The fund was established to plan for financing future capital expenditures for vehicles and equipment, with funds collected over a fixed period of years, based on each item's estimated useful life and associated depreciation schedule. Departments using the vehicle/equipment in its operations shall be charged and the revenue generated shall be deposited into this fund for future replacements. (See Vehicle/Equipment Replacement Policy for more details) 178 2430 Internal Service Fund Vehicle Replacement FY 22-23 FY 23-24 Actual Revised Account Number - Account Name Budget 24304130-41000 T-In General Fund 25,000 110 TRANSFERS IN TOTAL 25,000 110 24304130-50085 Interest Income 22,650 20 INTEREST AND RENTS TOTAL 22,650 20 24304130-50115 Revenue-Intergov't Water Loan 0 100 DEBT SERVICE REVENUE TOTAL 0 100 24304130-50171 CAP -Allocation Cost for Srvs 1,084,403 1,181 CHARGES FOR SERVICES TOTAL 1,084,403 1,181 24304130-50331 Sale of Property 0 7 SALE OF PROPERTY TOTAL 0 7 24304130-63120 Equipment, Small Office & Tool 0 49 SERVICES AND SUPPLIES TOTAL 0 49 24304130-71000 T-Out General Fund 0 24304130-73420 T-Out Sewer Ops 0 24304130-73430 T-Out Water Ops 0 24304130-77110 T-Out CIP-Government 12,079 OPERATIONAL TRANSFERS OUT TOTAL 12,079 INTERNAL SERVICE FUND VEHICLE REPLACEMENT TI 1,119,974 1,368 FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 24-25 Adopted 1 $ Change % Change Budget 0 100,000 10,000 0 100,000 10,000 0 17,400 3,000 0 17,400 3,000 0 105,000 5,000 0 105,000 5,000 1 1,240,000 58,999 1 1,240,000 58,999 0 33,000 26,000 0 33,000 26,000 7 0 49,737 7 0 49,737 0 1,402,000 1,402,000 0 885,000 885,000 0 335,000 335,000 0 0 0 0 2,622,000 2,622,000 41 1,1 6,6001 2,649,262 8,268,250 1,368,664 1,126,600 8,510,314 -9.1 % 9.1 % -14.7% 14.7% -5.0% 5.0% -5.0% 5.0% -371.4% 371.4% -100.0% -100.0% 100.0% 100.0% 100.0% 0.0% 100.0% -193.6% 179 FLEET SERVICES FY2O24/25 DEPARTMENT SERVICES MODEL MANDATED • BACT/BIT (Basic Inspection Terminals) Program — this is a required inspection program to insure that preventative maintenance programs are being followed and are adequate to prevent collisions or mechanical breakdowns involving the vehicles. All required maintenance and driver records are to be prepared and retained as required by law, these inspections are conducted by California Highway Patrol (CHP) on a performance based selection system. • Emissions testing (Gas and Diesel) • Hazardous materials handling/disposal • Generator testing and inspections • Process for replacing vehicles with ones that don't use gas by 2035, and related infrastructure CORE • Preventative Maintenance Program o Brakes o Tires o Engine/transmission service o Chassis and suspension o Code 3 equipment (equipment mounted onto public safety vehicles) o Building emergency generators • Vehicle Repairs • Vehicle Replacement Recommendations • Vehicle Specifications for Purchasing • Records —Service and Equipment 2440 Internal Service Fund Fleet Maintenance FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Account Number - Account Name Actual Budget Budget 24404130-42450 T-In Fleet Rsry merge F2440 98,460 0 0 0 0.0% 0 0 0.0% TRANSFERS IN TOTAL 98,460 0 24404130-50171 CAP -Allocation Cost for Srvs 742,500 709,265 660,800 48,465 -6.8% 660,800 48,465 6.8% CHARGES FOR SERVICES TOTAL 742,500 709,265 24404130-61000 Salaries & Wages 199,755 197,786 200,748 2,962 1.5% 24404130-61155 Overtime 16,048 2,500 10,462 7,962 318.5% 24404130-61300 Stipend Pay 5,454 5,283 5,316 33 0.6% 24404130-61550 Stand -By Weekends 6,894 0 5,472 5,472 100.0% 24404130-61551 Stand -By Weekday 4,830 0 4,142 4,142 100.0% 24404130-62100 Medicare 3,319 2,893 3,206 313 10.8% 24404130-62200 Benefits -Medical 19,371 19,820 20,270 451 2.3% 24404130-62230 Benefits -Vision 593 296 284 13 4.3% 24404130-62240 Benefits -Life Insurance 481 485 485 0 0.0% 24404130-62250 Benefits -Dental 1,808 1,822 1,827 5 0.2% 24404130-62260 Benefits-EAP 71 72 72 0 0.0% 24404130-62600 Disability -Long Term 1,120 1,056 1,071 15 1.5% 24404130-62620 Disability -Short Term 590 589 598 9 1.5% 24404130-62680 PERS-ER 36,971 23,718 29,900 6,181 26.1% 24404130-62720 RHSA Plan 1,302 1,320 1,320 0 0.0% 24404130-62800 Workers Comp 19,245 14,822 7,018 7,804 52.7% 292,190 19,728 7.2% WAGES AND BENEFITS TOTAL 317,852 272,462 24404130-63100 Postage & Shipping 0 100 100 0 #N/A 24404130-63110 Office Expense 287 1,000 600 400 40.0% 24404130-63120 Equipment, Small Office & Tool 6,681 2,900 4,100 1,200 41.4% 24404130-63160 Software 10,311 11,063 11,100 37 0.3% 24404130-63290 Uniform Laundry 1,867 2,120 2,200 80 3.8% 24404130-63300 Uniform - Purchase 1,441 3,150 3,200 50 1.6% 24404130-63345 Hazard Material 6,679 2,500 3,500 1,000 40.0% 24404130-63395 License & Permit 6,074 4,360 4,500 140 3.2% 24404130-63610 Travel and Training 1,356 5,000 5,000 0 0.0% 24404130-64000 Contract -Outside Services 16,973 22,735 23,900 1,165 5.1% 24404130-65150 Fleet Veh Rep & Main - AVA 0 2,029 1,500 529 26.1% 24404130-65151 Fleet Veh Rep & Maint for JEPA 675 498 2,800 2,302 462.2% 24404130-65152 Fleet Veh Rep & Maint for RPSC 287 7,305 7,300 5 0.1 % 24404130-65153 Fleet Veh Repairs for SWR 7,555 22,769 15,000 7,769 34.1% 24404130-65154 Fleet Veh Repairs for WTR 17,806 26,889 25,600 1,289 4.8% 24404130-65155 Fleet Veh Repairs for IT 120 338 700 362 107.1 % 24404130-65156 Fleet Veh Repairs for IDS 1,756 5,373 3,100 2,273 42.3% 24404130-65157 Fleet Veh Repairs for Police 61,547 101,589 103,600 2,011 2.0% 24404130-65158 Fleet Veh Repairs for Fire 37,741 60,033 50,000 10,033 16.7% 24404130-65159 Fleet Veh Repairs for AS 0 445 500 55 12.4% 24404130-65160 Fleet Veh Repairs for PW 6,012 17,202 10,000 7,202 41.9% 24404130-65161 Fleet Veh Repairs for Streets 8,287 14,441 16,000 1,559 10.8% 24404130-65163 Fleet Veh Repairs for Parks 72,800 41,518 46,800 5,282 12.7% 24404130-65164 Fleet Veh Repairs for Sr Cntr 802 5231 500 23 4.4% WE 2440 Internal Service Fund Fleet Maintenance FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Account Number - Account Name Actual Budget Budget 24404130-65166 Fleet Veh Repairs for RPCC 367 66 600 534 809.1% 24404130-65167 Fleet Veh Repairs for PAC 914 202 600 398 197.0% 24404130-65168 Fleet Veh Repairs for CM 0 0 600 600 100.0% 24404130-65210 Repair & Maintenance 11,436 5,000 32,500 27,500 550.0% 24404130-66210 Other Expense 28,571 25,000 30,000 5,000 20.0% 405,900 19,752 5.1% SERVICES AND SUPPLIES TOTAL 308,345 386,148 24404130-71000 T-Out General Fund 0 0 26,000 26,000 100.0% 26,000 26,000 100.0% OPERATIONAL TRANSFERS OUT TOTAL 0 0 INTERNAL SERVICE FUND FLEET MAINTENANCE TOTj 214,763 50,655 63,290 17,015 -33.6% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 140,303 50,655 63,290 127,667 `f-W FACILITIES MAINTENANCE FUND This Internal Service Fund is used to account for the costs associated with the maintenance and enhancement of City facilities. The fund was established to centralize the management of the City's facilities and charges the maintenance and enhancement costs to the departments managing the facilities. IRS] 2500 Internal Service Fund Facility Maintenance FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Account Number - Account Name Budget Budget 25004100-41000 T-In General Fund 25005300-77110 T-Out CIP-Government 25005200-77110 T-Out CIP-Government 25005500-65210 Repair & Maintenance-SportsCtr TRANSFERS IN TOTAL 29901399-50085 Interest Income 25005300-44510 T-In Comm Sery Facility Fee INTEREST AND RENTS TOTAL 25004100-50171 Allocation Cost for services 25004100-50203 JPA Ground Main Rev CHARGES FOR SERVICES TOTAL 25005500-44530 T-In Sports Center Facility 25005200-44520 T-In PAC Facility Fee 25004100-50101 OADS Lease COMMUNITY SERVICES TOTAL 25005200-50311 Program Revenue -PAC 25004100-61100 Part Time 10001-Ir 25004100-61150 Part Time PERS 25004100-61155 Overtime 25004100-61200 Supplemental Earnings 25004100-61220 Annual Admin Pay 25004100-61300 Stipend Pay 25004100-61500 Acting Pay 25004100-61550 Stand -By Weekends 25004100-61551 Stand -By Weekday 25004100-61710 Longevity 25004100-61837 Allowance Auto 25004100-62100 Medicare 25004100-62200 Benefits -Medical 25004100-62230 Benefits -Vision 25004100-62240 Benefits -Life Insurance 25004100-62250 Benefits -Dental 25004100-62260 Benefits-EAP 25004100-62600 Disability -Long Term 25004100-62620 Disability -Short Term 25004100-62680 PERS-ER 25004100-62720 RHSA Plan 25004100-62800 Workers Comp WAGES AND BENEFITS TOTAL 25004100-63100 Postage & Shipping 25004100-63110 Office Expense 25004100-63120 Equipment, Small Office & Tool 25005300-50311 Program Revenue -Community Cntr 721,047 1,445,235 0 1,445,235 -100.0% 38,124 0 0 0 0.0% 146,784 0 0 0 0.0% 148,340 0 0 0 0.0% 1,054,296 1,445,235 0 1,445,235 100.0% 702 0 0 0 0.0% 41,100 0 0 0 0.0% 41,802 0 0 0 0.0% 0 0 3,725,000 3,725,000 100.0% 8,382 8,382 0 8,382 -100.0% 8,382 8,382 3,725,000 3,716,618 44340.5% 50,907 36,000 0 36,000 -100.0% 32,330 29,400 0 29,400 -100.0% 73,375 70,350 0 70,350 -100.0% 156,612 135,750 0 135,750 100.0% 96,986 548,837 565,098 16,261 3.0% 13,807 0 0 0 0.0% 0 32,032 34,944 2,912 9.1 % 746 90,283 6,380 83,903 92.9% 13,153 6,212 0 6,212 -100.0% 0 1,036 1,067 31 3.0% 295 2,913 3,822 909 31.2% 463 4,090 692 3,398 83.1% 270 3,500 699 2,801 80.0% 0 3,500 917 2,583 73.8% 0 0 4,433 4,433 100.0% 0 0 1,971 1,971 100.0% 1,767 9,311 8,669 641 6.9% 15,357 105,920 91,440 14,480 13.7% 297 905 926 21 2.3% 337 1,551 1,652 101 6.5% 911 5,564 5,960 396 7.1 % 36 218 233 15 6.8% 564 2,913 2,981 69 2.4% 311 1,625 1,663 38 2.4% 18,962 65,426 87,132 21,706 33.2% 804 6,133 6,660 527 8.6% 0 0 19,172 19,172 100.0% 165,065 891,966 846,511 45,455 5.1% 0 0 10,000 10,000 100.0% 2,156 12,000 7,000 5,000 41.7% 3,037 5,000 5,000 0 0.0% 0 0 4,9991 4,999 100.0% 2500 Internal Service Fund Facility Maintenance FY 22-23 FY 23-24 Actual Revised Account Number - Account Name Budget 25005500-50311 Program Revenue -Sports Center 25005200-63120 Equipment, Small Office & Tool 25004100-61000 Salaries & Wages 25005500-63250 Lease -Equipment 25004100-63300 Uniform -Purchase 25004100-63395 License & Permit 25004100-63610 Travel and Training 25004100-64000 Contract -Outside Services 25004100-65210 Repair & Maintenance- Fclty 25005300-63120 Equipment, Small Office & Tool 25004100-63250 Lease -Equipment 25005500-77110 T-Out CIP-Government 25004100-63280 Maintenance -Janitorial 25005200-65210 Repair & Maintenance -PAC 25004100-66210 Other Expense SERVICES AND SUPPLIES TOTAL FY 24-25 Adopted $ Change % Change Budget 2,290 5,222 0 5,222 -100.0% 0 0 50,700 50,700 100.0% 40,338 36,950 0 36,950 -100.0% 64,423 65,400 346,500 281,100 429.8% 0 0 8,400 8,400 100.0% 0 100 1,100 1,000 1000.0% 0 4,000 7,000 3,000 75.0% 33,220 62,445 60,600 1,845 3.0% 383,518 502,121 2,203,000 1,700,879 338.7% 13,654 34,530 0 34,530 -100.0% 1,940 10,000 0 10,000 -100.0% 747 01 0 0 0.0% 18,745 10,000 13,500 3,500 35.0% 0 0 65,000 65,000 100.0% 611,694 806,7681 2,862,7991 2,056,031 254.8% 25005400-65210 Repair & Maintenance -Senior 0 0 57,000 57,000 100.0% 25005300-71000 T-Out General Fund 0 0 50,000 50,000 100.0% 25005300-65210 Repair & Maintenance -Comm Cntr 0 25,000 0 25,000 -100.0% 25004100-77110 T-Out CIP-Government 0 10,000 0 10,000 -100.0% 25004100-65222 Supplies -Janitorial Svs 22,801 0 0 0 0.0% 107,000 72,000 205.7% OPERATIONAL TRANSFERS OUT TOTAL 22,801 35,000 INTERNAL SERVICE FUND FACILITY MAINTENANCE T( 461,533 144,367 91,3101 37,000 -25.6% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 440,411 144,367 91,310 204,734 i[$7 THIS PAGE INTENTIONALLY LEFT BLANK `E:iy GRATON CASINO FUNDS FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park entered into an MOU-Memorandum of Understanding providing special revenue funds to mitigate the impacts of the Graton Casino and make investments and contributions to the Rohnert Park community. The City also entered into a Joint Exercise of Powers Agreement with the Tribe to maintain Wilfred Avenue west of the 2002 City boundary. Graton Mitigation Fund - Accounts for contributions and related activities for traffic, law enforcement, special enforcement activities, problem gambling, storm water, public services, and any other impacts pursuant to Section 2.1 of the MOU-Memorandum of Understanding between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. Graton Supplemental Fund - Accounts for contributions and related activities for benefit, and development of the community, including but not limited to the development of affordable housing pursuant to Section 2.2.1 of the MOU between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. Neighborhood Upgrade and Workforce Housing — Accounts for contributions and related activities for City's Neighborhood Upgrade and Workforce Housing programs pursuant to Section 2.2.2 of the MOU between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. Circulation Contribution - Accounts for contributions and related activities for implementation of traffic circulation improvements within the City and vicinity of the Reservation pursuant to section 4.3.1 of the MOU between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. The final contribution payment will be made on October 1, 2025. Graton Mitigation Wilfred Maintenance Fund - Accounts for contributions and related activities for the maintenance of the Wilfred Avenue pursuant to Section 6.6 of the Joint Exercise of Powers Agreement (JEPA) for implementation of mitigation measure for widening Wilfred Avenue between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. 11-IN 4600 Casino Mitigation Account Number - Account Name FActual3 FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 46006000-44601 T-In Graton Supplemental 3,628,816 0 0 0 0.0% 0 0 0.0% TRANSFERS IN TOTAL 3,628,816 0 46006000-50079 Interest Income -Allocated 385 8,800 0 8,800 -100.0% 0 8,800 100.0% INTEREST AND RENTS TOTAL 385 8,800 46006000-50335 Donations 3,145,544 4,219,463 4,285,500 66,037 -1.6% 4,285,500 66,037 1.6% DONATIONS TOTAL 3,145,544 4,219,463 46006000-61000 Salaries & Wages 2,136,670 2,713,552 2,718,238 4,686 0.2% 46006000-61100 Part Time 1000Hr 18,144 24,000 21,000 3,000 12.5% 46006000-61155 Overtime 389,957 315,000 349,828 34,828 11.1 % 46006000-61200 Supplemental Earnings 45,781 20,641 0 20,641 -100.0% 46006000-61220 Annual Admin Pay 0 768 5,753 4,984 648.6% 46006000-61300 Stipend Pay 36,472 18,642 32,528 13,886 74.5% 46006000-61400 Court Time 5,247 5,000 5,000 0 0.0% 46006000-61500 Acting Pay 4,629 3,000 5,774 2,774 92.5% 46006000-61550 Stand -By Weekends 0 0 2,808 2,808 100.0% 46006000-61551 Stand -By Weekday 0 0 5,177 5,177 100.0% 46006000-61700 POST 57,288 26,294 42,029 15,735 59.8% 46006000-61710 Longevity 0 0 7,389 7,389 100.0% 46006000-61831 Allowance Uniform 0 0 7,798 7,798 100.0% 46006000-61837 Allowance Auto 0 0 5,586 5,586 100.0% 46006000-61839 FLSA OT 0 0 1,273 1,273 100.0% 46006000-61842 Shift Diff (5%) 0 0 1,134 1,134 100.0% 46006000-62100 Medicare 37,835 43,243 45,356 2,113 4.9% 46006000-62200 Benefits -Medical 228,269 331,463 333,179 1,715 0.5% 46006000-62230 Benefits -Vision 2,661 4,259 3,793 467 11.0% 46006000-62240 Benefits -Life Insurance 4,446 7,218 6,915 303 4.2% 46006000-62250 Benefits -Dental 16,416 26,194 24,421 1,773 6.8% 46006000-62260 Benefits-EAP 645 1,035 991 45 4.3% 46006000-62600 Disability -Long Term 2,405 9,818 9,367 452 4.6% 46006000-62620 Disability -Short Term 6,118 8,044 8,160 115 1.4% 46006000-62680 PERS-ER 623,612 436,630 593,174 156,544 35.9% 46006000-62720 RHSA Plan 20,856 34,779 33,204 1,575 4.5% 46006000-62800 Workers Comp 95,583 54,659 137,823 83,164 152.2% 4,407,695 323,453 7.9% WAGES AND BENEFITS TOTAL 3,733,035 4,084,242 46006000-63100 Postage & Shipping 69 0 0 0 0.0% 46006000-63105 Printing 12 0 0 0 0.0% 46006000-63110 Office Expense 225 0 0 0 0.0% 46006000-63160 Software 1,273 0 0 0 0.0% 46006000-63310 Dues & Subscriptions 323 0 0 0 0.0% 46006000-63610 Travel and Training 505 0 0 0 0.0% 46006000-63900 Recruitment 391 0 0 0 0.0% 46006000-64000 Contract -Outside Services 183,277 127,983 215,500 87,517 68.4% 46006000-64030 Professional Legal Fees 169,643 65,000 0 65,000 -100.0% W.I.] 4600 Casino Mitigation Account Number - Account Name 46006000-66210 Other Expense SERVICES AND SUPPLIES TOTAL 46006000-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL CASINO MITIGATION TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FActual3 FY 23-24 FY 24-25 % Revised Adopted $ Change Change Budget Budget 13,637 1,025 10,000 8,975 875.6% 369,357 194,008 225,500 31,492 16.2% 1,544,557 0 0 0 0.0% 1,544,557 0 0 0 0.0% 1,127,026 49,9871 347,6951 412,183 824.6% 3,047,774 49,987 347,695 2,650,092 `[:R] 4601 Casino Supplemental Account Number - Account Name 46076000-50079 Interest Income -Allocated 46906000-74601 T-Out Graton Supplemental TRANSFERS IN TOTAL 46016690-44690 T-In CAS Mitigation Reserve 46016000-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 46016690-50079 Interest Income -Allocated 46016000-50335 Donations DONATIONS TOTAL 46016000-64000 Contract -Outside Services SERVICES AND SUPPLIES TOTAL 46016000-71000 T-Out General Fund 46016000-74600 T-Out Graton-Mitigation 46016000-77110 T-Out CIP-Government OPERATIONAL TRANSFERS OUT TOTAL CASINO SUPPLEMENTAL TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 23-24 FY 20 FY 22-23tual Revised Adopted4-25 $ Change Change Budget I Budget 4,365,368 0 0 0 0.0% 4,365,368 0 0 0 0.0% 0 0 0 0 0.0% 16,311 64,400 0 64,400 -100.0% 22,593 0 0 0 0.0% 38,904 64,400 0 64,400 100.0% 0 1,287,991 1,288,000 9 0.0% 6,638,970 6,918,293 7,082,000 163,707 -2.4% 6,638,970 8,206,284 8,370,000 163,716 2.0% 0 430,500 0 430,500 -100.0% 0 430,500 0 430,500 -100.0% 0 291,299 7,596,139 7,304,840 2507.7% 3,628,816 0 0 0 0.0% 879,779 4,334,989 2,000,000 2,334,989 53.9% 4,508,595 4,626,288 9,596,139 4,969,851 107.4% 2,169,279 3,213,896 1,226,139 4,638,667 -144.3% 9,951,561 3,213,896 1,226,139 11,939,318 Will 4607 Casino Neighborhood Upgrade FActual3 FY 23-24 FY 24-25 % Revised Adopted $ Change Change Account Number - Account Name Budget Budget 46016000-50246 Graton Traffic Improvements 9,918 16,400 0 16,400 -100.0% 0 16,400 100.0% INTEREST AND RENTS TOTAL 9,918 16,400 46076000-50335 Donations 1,327,794 1,385,668 1,418,500 32,832 -2.4% 1,418,500 32,832 2.4% DONATIONS TOTAL 1,327,794 1,385,668 46076000-61000 Salaries & Wages 6,427 80,931 0 80,931 -100.0% 46076000-62100 Medicare 92 1,173 0 1,173 -100.0% 46076000-62200 Benefits -Medical 489 4,800 0 4,800 -100.0% 46076000-62230 Benefits -Vision 0 141 0 141 -100.0% 46076000-62240 Benefits -Life Insurance 19 231 0 231 -100.0% 46076000-62250 Benefits -Dental 0 868 0 868 -100.0% 46076000-62260 Benefits-EAP 0 34 0 34 -100.0% 46076000-62600 Disability -Long Term 33 421 0 421 -100.0% 46076000-62620 Disability -Short Term 18 235 0 235 -100.0% 46076000-62680 PERS-ER 1,174 9,453 0 9,453 -100.0% 46076000-62720 RHSA Plan 0 1,200 0 1,200 -100.0% 46076000-62800 Workers Comp 0 2,532 0 2,532 -100.0% 0 102,018 -100.0% WAGES AND BENEFITS TOTAL 8,253 102,018 46076000-63610 Travel and Training 30 0 0 0 0.0% 46076000-64000 Contract -Outside Services 44,930 60,673 0 60,673 -100.0% 46076000-66210 Other Expense 21 0 0 0 0.0% 0 60,673 -100.0% SERVICES AND SUPPLIES TOTAL 44,981 60,673 46076000-71000 T-Out General Fund 1,165,970 1,165,970 0 1,165,970 -100.0% 46076000-77110 T-Out CIP-Government 53,280 1,314,888 0 1,314,888 -100.0% 0 2,480,858 -100.0% OPERATIONAL TRANSFERS OUT TOTAL 1,219,250 2,480,858 CASINO NEIGHBORHOOD UPGRADE TOTAL 65.227 1.241.481 1.418.500 2.627.117 211.6% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 2,088,340 1,241,481 1,418,500 2,265,359 WITI 4655 Casino Joint Exercise of Powers Agreement FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted Account Number - Account Name Budget Budget $ Change % Change 46556000-50079 Interest Income -Allocated 1,650 2,700 0 2,700 -100.0% 0 2,700 100.0% INTEREST AND RENTS TOTAL 1,650 2,700 46556000-50335 Donations 456,415 485,145 516,000 30,855 -6.4% 516,000 30,855 6.4% DONATIONS TOTAL 456,415 485,145 46556000-61000 Salaries & Wages 44,104 57,847 61,384 3,537 6.1% 46556000-61100 Part Time 1000Hr 0 24,000 21,000 3,000 12.5% 46556000-61155 Overtime 207 3,000 157 2,843 94.8% 46556000-61200 Supplemental Earnings 1,210 1,035 0 1,035 -100.0% 46556000-61220 Annual Admin Pay 0 173 178 5 3.0% 46556000-61300 Stipend Pay 1,242 1,200 1,200 0 0.0% 46556000-61550 Stand -By Weekends 3,954 2,000 2,777 777 38.9% 46556000-61551 Stand -By Weekday 6,493 2,000 4,118 2,118 105.9% 46556000-61710 Longevity 0 0 739 739 100.0% 46556000-61837 Allowance Auto 0 0 329 329 100.0% 46556000-62100 Medicare 809 913 1,331 418 45.8% 46556000-62200 Benefits -Medical 11,306 5,383 5,368 15 0.3% 46556000-62230 Benefits -Vision 70 9 9 1 6.0% 46556000-62240 Benefits -Life Insurance 211 258 258 0 0.1% 46556000-62250 Benefits -Dental 437 58 57 1 1.6% 46556000-62260 Benefits-EAP 28 36 36 0 0.1 % 46556000-62600 Disability -Long Term 295 311 329 19 6.0% 46556000-62620 Disability -Short Term 134 173 184 10 5.9% 46556000-62680 PERS-ER 8,116 6,980 9,188 2,208 31.6% 46556000-62720 RHSA Plan 944 1,220 1,219 1 0.1 % 46556000-62800 Workers Comp 1,046 4,946 2,067 2,879 58.2% 111,928 384 0.3% WAGES AND BENEFITS TOTAL 80,607 111,544 46556000-63200 Liability Ins Premium 0 0 800 800 100.0% 46556000-64000 Contract -Outside Services 20,987 54,000 37,500 16,500 30.6% 46556000-66210 Other Expense 5,046 17,500 0 17,500 -100.0% 38,300 33,200 46.4% SERVICES AND SUPPLIES TOTAL 26,033 71,500 CASINO JOINT EXERCISE OF POWERS AGREEMEI 351,425 304,801 365,772 4,661 -1.5% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 809,511 304,801 365,772 1,480,085 WN CAPITAL IMPROVEMENT PROGRAM This fund illustrates the City of Rohnert Parks investment in the City's infrastructure. City projects improve safety and quality of life in the City. Capital Improvement Projects often involve major renovations, replacements, and additions. The City's team includes engineers, project managers, surveyors, planners, map specialists, inspectors, grant writers and finance experts. WIN FISCAL YEAR 2024-2025 CAPITAL IMPROVEMENT PROGRAM City of Rohnert Park (CIP) Capital Improvement Program illustrates investment in the City's infrastructure. The following fiscal year 202342025 infrastructure improvements include: Park, Streets, Facility, Sewer and Water maintenance and improvement projects. Facility Maintenance IT Access Control System Replacement • Installation of a new electronic access control system (EACS) • Replacement of key fob/card readers, server, controllers, and power supply with updated software at City Hall, Public Works Corporation Yard, Senior Center and Fire Station No. 2. ADA Transition Plan Implementation • Wheelchair lift replacement at the Spreckels Performing Arts Center Parks Playground Equipment • Replacement of Equipment and fall material at Civic Center Park and Playground Electrical Equipment • Replace electrical equipment including; cabinet switchboard and lighting control panel at Magnolia Park • Replace electrical equipment including; cabinet, switchboard, lighting control panel and supporting concrete pad at Eagle Park Streets Pothole Repairs • As needed repairs • Asphalt Overlay at Santa Barbara Way and Bobby Way Traffic Traffic Signal Replacement • As needed Traffic System/ Signal infrastructure improvements • Roundabout Feasibility Study at the following intersections: o Commerce and RPX o RPX and State Farm Drive o Golf Course Drive and Doubletree o Golf Course Drive and Fairway Drive • Landcaster Drive and Liman Way Pedestrian Refuge • Landcaster Drive and Lords Manor Crosswalk Striping • Arlen and Almond Roundabout • Crosswalk Enhancements at Golf Course Drive and Hacienda Way/ Water Pump Station Mechanical Projects • Sewer Interconnect Installation at Camino Colegio Downtown Downtown Infrastructure • As needed, Design, Consulting, Pre - Construction A] Ln N O N N N U LL lejol O O oLf) O O oUl) N O O m N O O 0 —1 O O 0 M O O 0L r-i O O o O N 0 O Goo o M O O O O punj lejuawalddnS o 0 Z09b o oulse:) uoleag N 0 0 0 xel seg ozbb 0 0 0 N M C)O O O O O Wed W aanseaw ZZ£b Oo 0 0 en 0 0 a�ueuajuleW Allll�ej 0 0 oosz Ln Ln :punj a:)lnaaS leuaajul 0 0 Agolouy:)al uol;ewjojul O o :punj a:)lnaaS leua81ul OOTZ N N 0 c m 6L C GCJ G J fC .� f6 Z O 41C a, a 4-•i6 LnCT V z LLI L O N Q a1 C +'z C 4-+ L 'M V O v 4, N i al C QJ N +' C +- v a) OL CU i dA 4- 4- C � (7 G1 O E No CF ^ a) O U a) aJ +� v a a) aJ w U O i 4- +�+ o N� u O u m Q O C N Q In m C H O Q L Z H W O a cB 07 a w co aJ a CE O C r- oo M flo r- oo Q0 N � N mN O O O O cV a N N N N 7110 Capital Improvement Projects Infrastructure FA FY 23-24 FY 24-25 % Actual Revised Adopted $ Change Change Account Number - Account Name Budget Budget 71104300-71000 T-Out General Fund 2,735,624 5,272,900 0 5,272,900 -100.0% 71104300-42110 T-In Information Technology 39,037 84,135 235,000 150,865 -179.3% 71104300-42430 T-In Vehicle Replacement 12,079 0 0 0 0.0% 71104300-42500 T-In Facility ISF 0 0 50,000 50,000 100.0% 71104300-42990 T-In Infrastructure 10,725,856 8,492,643 0 8,492,643 -100.0% 71104300-43420 T-In Sewer Ops 0 99,278 0 99,278 -100.0% 71104300-44110 T-In Rohnert Park Foundation 250,505 69,182 0 69,182 100.0% 71104300-44111 T-In DIVCA AB2987 238,655 88,297 0 88,297 -100.0% 71104300-41000 T-In General Fund 186,502 301,388 0 301,388 -100.0% 71102300-44112 T-In General Plan Maintenence 0 11,996 0 11,996 -100.0% 71104300-44225 T-In Affordable Hosuing Linkag 285,000 0 0 0 0.0% 71104300-44230 T-In Affordable Housing Reside 317,713 145,808 0 145,808 -100.0% 71104300-44250 T-In Public Facility Finance 588,041 15,594,003 0 15,594,003 -100.0% 71104300-44280 T-In Copeland Creek 2,283 0 0 0 0.0% 71104300-44322 T-In Measure M Parks 0 0 450,000 450,000 100.0% 71104300-44410 T-In Measure M Parks 113,192 355,514 0 355,514 -100.0% 71104300-44415 T-In Refuse Road Impact Fee 25,548 0 0 0 0.0% 71104300-44420 T-In HUTA Gas Tax 441,312 1,282,921 350,000 932,921 -72.7% 71104300-44425 T-In SB1 Gas Tax 903,000 436,426 0 436,426 -100.0% 71104300-44430 T-In Measure M Traffic 640,231 660,181 0 660,181 -100.0% 71104300-44510 T-In Comm Sery Facility Fee 0 10,000 0 10,000 -100.0% 71104300-44520 T-In PAC Facility Fee 0 25,000 0 25,000 -100.0% 71104300-44530 T-In Sports Center Facility 22,801 0 0 0 0.0% 71104300-44601 T-In Graton Supplemental 879,779 4,334,989 2,000,000 2,334,989 -53.9% 71104300-44607 T-In Graton Nbrhd & Workforce 53,280 1,314,888 0 1,314,888 -100.0% 71104300-44609 T-In RP Foundation 0 2,235,374 0 2,235,374 -100.0% 71104300-47120 T-In Clp Bond 1&II 0 2,127 0 2,127 -100.0% 71104300-47130 T-In CIP Bond III 0 3,288,816 0 3,288,816 -100.0% 3,085,000 40,882,502 93.0% TRANSFERS IN TOTAL 18,460,437 43,967,502 71104300-50137 Grants -Federal 211,238 1,640,449 0 1,640,449 -100.0% 71104300-50141 Grant -State 233,732 2,959,972 0 2,959,972 -100.0% 71104300-50147 Grants -County 0 1,360,000 0 1,360,000 -100.0% 0 5,960,421 100.0% GRANT REVENUE TOTAL 444,970 5,960,421 71104300-50157 Other Revenue -Agency 154,853 62,295 01 62,295 -100.0% 01 62,295 100.0% INTERGOVERNMENTAL TOTAL 154,853 62,295 71104300-50339 Other Revenue OTHER INCOME TOTAL 0 500 0 500,000 01 500,000-100.0% 01 500,000 100.0% 1011.1 7110 Capital Improvement Projects Infrastructure FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Arrniin4 Khimhar _ Arrniin4 Mama Budget Budget 71104300-44215 T-In Traffic Signals 71102300-65500 Non -Capital Projects SERVICES AND SUPPLIES TOTAL 71104300-69000 Capital Projects CAPITAL OUTLAY TOTAL 71104300-65500 Non -Capital Projects 71102300-71000 T-Out General Fund OPERATIONAL TRANSFERS OUT TOTAL 184,923 476,388 0 476,388 -100.0% 456,018 2,438,122 50,000 2,388,122 97.9% 640,941 2,914,510 50,000 2,864,510 98.3% 6,836,227 44,807,940 3,035,000 41,772,940 93.2% 6,836,227 44,807,940 3,035,000 41,772,940 93.2% 0 75,000 0 75,000 -100.0% 0 513,163 0 513,163 -100.0% 0 588,163 0 588,163 -100.0% CAPITAL IMPROVEMENT PROJECTS INFRASTRUCTI 11 FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 093 2,179 01 92,630,831 100.0% 8,343,602 2,179,606 WIN 7120 Capital Improvement Projects Bond 1&2 FY 23-24 FA Actual Revised Account Number - Account Name Budget FY 24-25 Adopted Budget % $ Change Change 71204300-77110 T-Out CIP-Government 0 8,595 0 8,595-100.0% 0 8,595-100.0% OPERATIONAL TRANSFERS OUT TOTAL 0 8,595 CAPITAL IMPROVEMENT PROJECTS BOND 1&2 TOTj 0 8.595 0 8.595-100.0% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 6,468 R 595 2,127 WIN 7130 Capital Improvement Projects Bond 3 FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Account Number - Account Name Budget Budget 71304300-47130 T-In CIP Bond III 0 6,468 TRANSFERS IN TOTAL 0 6,468 71304300-50079 Interest Income Allocated 84,850 45,900 INTEREST AND RENTS TOTAL 84,850 45,900 71304300-77110 T-Out CIP-Government 0 3,288,816 OPERATIONAL TRANSFERS OUT TOTAL 0 3,288,816 CAPITAL IMPROVEMENT PROJECTS BOND 3 TOTAL 84,850 3,236,448 FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 0 6,468 -100.0% 0 6,468 100.0% 117,600 71,700 -156.2% 117,600 71,700 156.2% 0 3,288,816 -100.0% 01 3,288,816-100.0% 117,6001 3,223,583 99.6% 5,511,609 3,236,448 117,600 2,392,761 199 M a s NNO {- O A, LJ Ln O N 0 N W 'u'A yI L 0 0 O O Iejol 0 0 N N O O O O pun j Aimin aamaS OZti£ 0 N 0 N n C LL C u c C m dQ O N d E U m a z z a, � oc � a_ � v � U C7 x a o u .21 O _ Q� E u v a 2 0 c � alill 7420 Capital Improvement Projects Sewer FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Account Number - Account Name Budget Budget 74204300-43420 T-In Sewer Ops 74204300-43425 T-In Capital Preservation 74204300-44250 T-In Public Facility Finance TRANSFERS IN TOTAL 74204300-65500 Non -Capital Projects SERVICES AND SUPPLIES TOTAL 74204300-69000 Capital Projects CAPITAL OUTLAY TOTAL 74204300-73420 T-Out Sewer Ops OPERATIONAL TRANSFERS OUT TOTAL CAPITAL IMPROVEMENT PROJECTS SEWER TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 27,327 12,655,750 200,000 12,455,750 -98.4% 621,621 2,846,699 0 2,846,699 -100.0% 33,589 159,067 0 159,067 -100.0% 682,536 15,661,516 200,000 15,461,516 98.7% 123,535 161,826 0 161,826 -100.0% 123,535 161,826 0 161,826 -100.0% 405,540 15,506,034 200,000 15,306,034 98.7% 405,540 15,506,034 200,000 15,306,034 98.7% 0 30,000 0 30,000 -100.0% 0 30,000 0 30,000 -100.0% 153.461 36,343 0 30.959.376 -100.0% 90,020 36,343 KIR 7430 Capital Improvement Projects Water FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Account Number - Account Name Budget Budget 74304300-41000 T-In General Fund 74304300-43425 T-In Capital Preservation 74304300-43430 T-In Water Ops 74304300-43433 T-In Water Capital Prsv 74304300-43436 T-In Water Capacity 74304300-44200 T-In Water Dev Improvement TRANSFERS IN TOTAL 74304300-65500 Non -Capital Projects SERVICES AND SUPPLIES TOTAL 74304300-69000 Capital Projects CAPITAL OUTLAY TOTAL 74304300-73430 T-Out Water Ops OPERATIONAL TRANSFERS OUT TOTAL CAPITAL IMPROVEMENT PROJECTS WATER TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 356,128 0 0 0 0.0% 0 1,000,000 0 1,000,000 -100.0% 241,504 6,109,163 0 6,109,163 -100.0% 694,614 4,709,106 0 4,709,106 -100.0% 874,787 355,970 0 355,970 -100.0% 1 17,469 0 17,469 -100.0% 2,167,032 12,191,709 0 12,191,709 100.0% 18,387 106,329 0 106,329 -100.0% 18,387 106,329 0 106,329 -100.0% 2,200,806 12,322,572 0 12,322,572 -100.0% 2,200,806 12,322,572 0 12,322,572 -100.0% 0 20,000 0 20,000 -100.0% 0 20,000 0 20,000 -100.0% 52.161 257.192 0 24.640.610 -100.0% 511,271 257,192 202 7440 Capital Improvement Projects Recycled Water FY 23-24 FY 24-25 % FA Actual Revised Adopted $ Change Change Ar•rniin4 Budget Budget 74404300-43100 T-In Golf Course 74404300-43440 T-In Recycle Water Ops TRANSFERS IN TOTAL 74404300-65500 Non -Capital Projects SERVICES AND SUPPLIES TOTAL 74404300-69000 Capital Projects CAPITAL OUTLAY TOTAL CAPITAL IMPROVEMENT PROJECTS RECYCLED WA' FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 12,490 3,502 12,533 70,000 0 0 12,533 70,000 -100.0% -100.0% 15,992 0 82,533 70,000 0 0 82,533 70,000 100.0% -100.0% 0 15,992 70,000 12,533 0 0 70,000 12,533 -100.0% -100.0% 15,992 12,533 0 12,533 -100.0% 0 0 165,067 0.0% 11 203 THIS PAGE INTENTIONALLY LEFT BLANK Pker,I ENTERPRISE FUNDS Enterprise Funds account for operations that operate in a manner like private business enterprises where the intent of the governing body is that the costs of providing goods and services to the public on a continuing basis be financed primarily through user charges. The following summarizes the City's Enterprise Funds: Water Fund — accounts for water services provided to the residents of the City. The activities necessary to provide such service are accounted for in the fund, including, but not limited to, water purchase, water operations, maintenance, financing and related debt service, and billing and collection. Sewer Fund — accounts for sewage disposal services provided to the residents of the City. The activities necessary to provide such service are accounted for in the fund, including, but not limited to, sewer operations, maintenance, financing and related debt service, and billing and collection. Recycled Water Fund — Accounts for the activities of recycled water operations provided to recycled water customers based on user agreement. The activities include but not limited to, recycled water operations, maintenance, billing, and collection. Refuse Collection Fund — Accounts for the remaining assets held in the Refuse Collection Fund. Ordinance No. 851 adopted by the City Council on November 27, 2012, transferred refuse billing and rate setting responsibilities from the City to an independent contractor in accordance with the Second Amended and Restated Agreement. Golf Courses Fund — Accounts for the activities of the City's golf courses which are under the operational management of Rohnert Park Golf LP doing business as Foxtail Golf Course. The City has implemented a master lease agreement with Rohnert Park Golf LP, a California Limited Partnership to facilitate the improvement, operation, and maintenance of the City's two golf courses. ON ENTERPRISE UTILITY FUNDS Account Number -Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change T-In General Fund 5,000 5,000 0 5,000 100.0% T-In Vehicle Replacement 0 0 1,220,000 1,220,000 -100.0% T-In Sewer CIP 42,464 30,000 0 30,000 100.0% T-In Water CIP 65,515 20,000 0 20,000 100.0% T-In Recycled Water CIP 86 0 0 0 0.0% Interest Income -Allocated 594,592 302,700 902,500 599,800 198.1% Interest Income -Leases 0 0 3,200 3,200 -100.0% Rents -Golf Course 328,757 204,867 197,872 6,995 3.4% SWR OPEB Trust Distribution 62,000 63,000 64,000 1,000 1.6% WTR OPEB Trust Distribution 114,000 117,000 111,000 6,000 5.1% Other Revenue 45,952 0 0 0 0.0% Other Revenue -Agency 0 30,000 30,000 0 0.0% Consumption Residential 5,666,054 5,171,524 7,083,029 1,911,505 37.0% Consumption Multi Family 315,972 1,685,825 2,494,298 808,474 48.0% Consumption Commercial 4,164,074 4,338,681 4,466,132 127,451 2.9% Flat Rate Residential 62,785 670,016 762,600 92,584 13.8% Flat Rate Multi -Family 6,013 59,684 69,938 10,254 17.2% Hydrnt 84,254 102,500 100,000 2,500 2.4% Flat Rate Commercial 8,793 155,230 159,111 3,881 2.5% Meter 92,962 80,000 120,000 40,000 50.0% Consumption Multi Family 5,257,388 4,851,157 4,920,238 69,082 1.4% Flat Multi Family 67,706 838,191 844,424 6,233 0.7% Consumption Residential 6,105,422 4,995,881 5,620,565 624,684 12.5% Flat Residential 92,670 1,007,288 1,136,560 129,272 12.8% Consumption Commercial 3,015,965 2,348,400 2,401,211 52,811 2.2% Flat Commercial 43,951 615,889 620,319 4,430 0.7% Sewer SSU Revenue 891,908 860,000 886,600 26,600 3.1% Recycled Water 421,986 411,000 433,000 22,000 5.4% Sewer Cannon Manor Revenue 202,037 194,923 204,019 9,096 4.7% Sewer Graton Revenue 789,009 1,000,000 906,750 93,250 9.3% Penalties Residential 209,536 171,550 159,550 12,000 7.0% Penalties Commercial 75,768 47,500 47,500 0 0.0% Flat Rate Recycled 69,567 52,850 53,000 150 0.3% Sewer Graton Laguna Revenue 501,291 520,000 520,000 0 0.0% Capacity Fee 335,534 1,029,206 898,723 130,483 12.7% Other Revenue 0 0 148,727 148,727 -100.0% 75,169,733 11,215,009 17.5% INCOME TOTAL 59,473,025 63,954,725 Salaries & Wages 1,884,364 3,252,706 3,110,022 142,683 4.4% Part Time 1000Hr 683 0 0 0 0.0% Overtime 15,823 81,792 50,000 31,792 38.9% Supplemental Earnings 21,710 22,666 0 22,666 -100.0% Annual Admin Pay 0 10,781 18,065 7,284 67.6% Stipend Pay 16,414 15,935 23,377 7,442 46.7% Acting Pay 1,428 0 7,264 7,264 100.0% Stand -By Weekends 5,163 4,790 6,321 1,531 32.0% Stand -By Weekday 4,184 2,000 5,936 3,936 196.8% Longevity 0 0 14,518 14,518 100.0% Allowance Auto 0 0 19,385 19,385 100.0% Medicare 26,773 46,730 45,582 1,149 2.5% Benefits -Medical 114,799 433,045 425,869 7,175 1.7% 801.1 ENTERPRISE UTILITY FUNDS FY 23-24 FY 24-25 FY 22-23 Actual Adopted $ Change % Change Revised Budget Budget Account Number -Account Name Benefits -Vision 4,571 4,412 4,314 98 2.2% Benefits -Life Insurance 4,783 8,454 7,875 579 6.8% Benefits -Dental 16,399 27,131 27,777 646 2.4% Benefits-EAP 641 1,147 1,088 59 5.1 % Disability -Long Term 9,720 17,044 16,407 637 3.7% Disability -Short Term 5,306 9,505 9,149 355 3.7% PERS-ER 321,084 382,831 456,763 73,932 19.3% RHSA Plan 14,926 32,076 32,317 240 0.7% Tuition Reimbursement 2,742 5,000 3,500 1,500 30.0% Workers Comp 156,053 118,863 63,547 55,316 46.5% 5,588,134 117,975 2.1% WAGES AND BENEFITS TOTAL 3,365,766 5,696,108 Postage & Shipping 44,894 85,100 110,000 24,900 29.3% Printing 15,110 150 0 150 -100.0% Office Expense 2,812 4,000 4,000 0 0.0% Equipment, Small Office & Tool 64,971 79,500 85,000 5,500 6.9% Communication Advertising 3,957 0 0 0 0.0% Communication -Phone 19,395 16,750 21,300 4,550 27.2% Software 98,651 92,500 90,000 2,500 2.7% Liability Ins Premium 270,201 356,555 419,600 63,045 17.7% General Liab Self Insur'd Loss 840 0 0 0 0.0% Rental -Equipment 12,547 15,500 17,500 2,000 12.9% Lease -Equipment 1,182 1,200 1,200 0 0.0% Maintenance -Janitorial 80 200 200 0 0.0% Uniform - Purchase 12,404 17,900 17,000 900 5.0% Dues & Subscriptions 5,748 4,500 4,500 0 0.0% Hazard Material 3,279 1,000 1,000 0 0.0% Meter & Supplies Existing 73,978 58,562 60,000 1,438 2.5% Meter & SUpplies New 23,383 148,076 120,000 28,076 19.0% Conservation Measures 48,489 50,000 50,000 0 0.0% License & Permit 86,615 83,500 86,000 2,500 3.0% Bank & Merchant Fees 183,922 160,000 250,000 90,000 56.3% Tax -Property Tax 5,415 10,195 10,195 0 0.0% Bad Debt 137,634 0 0 0 100.0% Travel and Training 8,872 27,000 38,000 11,000 40.7% Recruitment 375 1,500 0 1,500 -100.0% Contract -Outside Services 423,923 1,139,605 1,056,800 82,805 7.3% Professional Legal Fees 19,124 91,000 356,000 265,000 291.2% Fuel 82,331 78,000 81,000 3,000 3.8% Repair & Maintenance 126,114 173,124 170,000 3,124 1.8% Utility -Electric 901,523 869,500 1,003,400 133,900 15.4% Utility -Water and Sewer 3,243 3,600 3,600 0 0.0% Cost Allocation Plan Expense 1,686,435 642,700 698,300 55,600 8.7% Water Purchase 2,204,237 3,237,812 3,546,750 308,938 9.5% Other Expense 92,423 161,000 181,000 20,000 12.4% Other Exp-Repair System 182,110 195,000 185,000 10,000 5.1 % Laguna Plant & SubRegional Exp 11,112,245 12,600,000 12,568,600 31,400 0.2% 42,361,890 1,636,930 4.0% SERVICES AND SUPPLIES TOTAL 35,850,370 40,724,960 T-Out General Fund 176,000 180,000 175,000 5,000 2.8% T-Out CIP-Government 0 99,278 0 99,278 -100.0% f80YA ENTERPRISE UTILITY FUNDS Account Number - Account Name T-Out CIP Sewer T-Out CIP Water T-Out CIP-Recycled Water T-Out Bond Sewer OPERATIONAL TRANSFERS OUT TOTAL CAP IT Cost Allocation Plan COST ALLOCATION PLAN TOTAL CAP FLEET Cost Allocation Plan CAP Veh Cost Allocation Plan CHARGES FOR SERVICES TOTAL Capital Asset -Equipment Capital Asset -Vehicles Capital Asset -Offset Depreciation Depreciation -Equipment Capital Asset Contra Acct CAPITAL OUTLAY TOTAL Debt -Principal Debt -Interest Expense DEBT SERVICE TOTAL :I,rr:lN:2N :21101r_11 FY 23-24 FY 24-25 FY 22-23 Actual Revised Budget Adopted Budget 648,947 15,502,450 200,000 1,810,905 12,174,240 0 15,992 82,533 0 525,160 525,583 525,207 6,173,007 56,943,168 1,625,415 75,603 258,300 152,500 75,603 258,300 152,500 106,723 103,100 96,100 244,515 277,108 284,600 595,753 657,316 665,300 219,711 180,459 120,000 44,150 0 1,235,000 96,706 0 0 2,685,932 0 3,042,000 254,003 0 290,000 2,591,619 0 0 11,177,707 180,459 9,254,000 0 248,048 255,000 56,400 51,554 43,425 112,800 351,156 341,850 2,122,020 40.856.742 15,180.645 $ Change % Change 15,302,450 98.7% 12,174,240 -100.0% 82,533 -100.0% 375 0.1% 55,327,753 97.2% 105,800 41.0% 105,800 41.0% 7,000 6.8% 7,492 2.7% 7,984 1.2% 60,459 33.5% 1,235,000 100.0% 0 0.0% 3,042,000 100.0% 290,000 100.0% 0 0.0% 9,073,541 5028.0% 6,952 2.8% 8,129 15.8% 9,306 2.7% 56,037,387 137.2% 411.1 3420 Sewer Utility Account Number - Account Name FA Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 34204710-42430 T-In Vehicle Replacement 0 0 885,000 885,000 100.0% 34204710-47420 T-In Sewer CIP 42,464 30,000 0 30,000 -100.0% 34204710-47430 T-In Water CIP 65,515 0 0 0 0.0% 885,000 855,000 2850.0% INTERGOVERNMENTAL TOTAL 107,979 30,000 34204710-50079 Interest Income -Allocated 269,445 143,000 389,600 246,600 -172.4% 389,600 246,600 172.4% INTEREST AND RENTS TOTAL 269,445 143,000 34204710-50116 SWR OPEB Trust Distribution 62,000 63,000 64,000 1,000 -1.6% 64,000 1,000 1.6% CA EMPLOYERS RETIREMENT BENEFIT TRUST TOT 62,000 63,000 34204710-50219 Consumption Multi Family 4,590,742 4,392,157 4,424,816 32,660 -0.7% 34204710-50220 Flat Multi Family 67,706 838,191 844,424 6,233 -0.7% 34204710-50221 Consumption Residential 5,460,126 4,395,101 4,959,155 564,054 -12.8% 34204710-50222 Flat Residential 92,670 1,007,288 1,136,560 129,272 -12.8% 34204710-50223 Consumption Commercial 2,663,117 2,022,000 2,036,544 14,544 -0.7% 34204710-50224 Flat Commercial 43,951 615,889 620,319 4,430 -0.7% 34204710-50225 Other Revenue 45,952 0 0 0 0.0% 34204710-50229 Sewer SSU Revenue 891,908 860,000 886,600 26,600 -3.1% 34204710-50231 Sewer Cannon Manor Revenue 202,037 194,923 204,019 9,096 -4.7% 34204710-50233 Sewer Graton Revenue 789,009 1,000,000 906,750 93,250 -9.3% 34204710-50237 Penalties Residential 31,189 101,000 89,000 12,000 -11.9% 34204710-50239 Penalties Commercial 42,637 35,000 35,000 0 0.0% 34204710-50247 Sewer Graton Laguna Revenue 501,291 520,000 520,000 0 0.0% 16,663,188 681,638 4.3% CHARGES FOR SERVICES TOTAL 15,422,335 15,981,550 34204710-61000 Salaries & Wages 769,003 1,420,298 1,269,950 150,348 10.6% 34204710-61100 Part Time 10001-Ir 341 0 0 0 0.0% 34204710-61155 Overtime 8,613 20,448 25,000 4,552 22.3% 34204710-61200 Supplemental Earnings 10,934 11,443 0 11,443 -100.0% 34204710-61220 Annual Admin Pay 0 4,644 8,102 3,458 74.5% 34204710-61300 Stipend Pay 9,231 9,644 12,029 2,385 24.7% 34204710-61500 Acting Pay 167 0 2,665 2,665 100.0% 34204710-61550 Stand -By Weekends 1,906 2,040 1,803 237 11.6% 34204710-61551 Stand -By Weekday 0 0 824 824 100.0% 34204710-61710 Longevity 0 0 8,175 8,175 100.0% 34204710-61837 Allowance Auto 0 0 8,871 8,871 100.0% 34204710-62100 Medicare 11,087 20,348 18,685 1,663 8.2% 34204710-62200 Benefits -Medical 45,644 194,967 197,079 2,112 1.1% 34204710-62230 Benefits -Vision 1,893 1,983 1,774 209 10.5% 34204710-62240 Benefits -Life Insurance 1,824 3,683 3,254 429 11.6% 34204710-62250 Benefits -Dental 6,127 12,197 11,425 772 6.3% 34204710-62260 Benefits-EAP 241 498 448 50 10.1 % 34204710-62600 Disability -Long Term 3,939 7,464 6,722 742 9.9% 34204710-62620 Disability -Short Term 2,122 4,162 3,749 414 9.9% 34204710-62680 PERS-ER 124,140 167,649 187,202 19,552 11.7% 34204710-62720 RHSA Plan 4,273 12,704 13,299 594 4.7% 34204710-62740 Tuition Reimbursement 146 0 500 500 100.0% 34204710-62800 Workers Comp 59,175 45,578 24,1591 21,419 47.0% 1,805,7161 134,036 6.9% WAGES AND BENEFITS TOTAL 1,060,807 1,939,752 POD] 3420 Sewer Utility Account Number - Account Name FA Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 34204710-63100 Postage & Shipping 17,270 42,500 55,000 12,500 29.4% 34204710-63105 Printing 7,110 0 0 0 0.0% 34204710-63110 Office Expense 1,220 2,000 2,000 0 0.0% 34204710-63120 Equipment, Small Office & Tool 16,600 18,000 20,000 2,000 11.1% 34204710-63140 Communication Advertising 1,978 0 0 0 0.0% 34204710-63143 Communication -Phone 7,888 7,300 7,800 500 6.8% 34204710-63160 Software 49,326 38,750 40,000 1,250 3.2% 34204710-63200 Liability Ins Premium 90,194 78,170 92,000 13,830 17.7% 34204710-63240 Rental -Equipment 2,947 7,500 7,500 0 0.0% 34204710-63250 Lease -Equipment 1,182 1,200 1,200 0 0.0% 34204710-63280 Maintenance -Janitorial 80 200 200 0 0.0% 34204710-63300 Uniform - Purchase 4,179 7,900 7,000 900 11.4% 34204710-63310 Dues & Subscriptions 3,332 2,500 2,500 0 0.0% 34204710-63345 Hazard Material 288 0 0 0 0.0% 34204710-63385 Conservation Measures 24,245 25,000 25,000 0 0.0% 34204710-63395 License & Permit 22,159 20,000 22,000 2,000 10.0% 34204710-63415 Bank & Merchant Fees 107,379 100,000 125,000 25,000 25.0% 34204710-63485 Bad Debt 66,149 0 0 0 0.0% 34204710-63610 Travel and Training 1,465 16,000 25,000 9,000 56.3% 34204710-64000 Contract -Outside Services 91,444 397,650 351,800 45,850 11.5% 34204710-64030 Professional Legal Fees 2,694 10,000 10,000 0 0.0% 34204710-65130 Fuel 25,739 26,000 26,000 0 0.0% 34204710-65210 Repair & Maintenance 73,687 133,124 130,000 3,124 2.3% 34204710-65310 Utility -Electric 180,154 145,000 179,800 34,800 24.0% 34204710-65320 Utility -Water and Sewer 2,594 3,000 3,000 0 0.0% 34204710-66210 Other Expense 10,417 52,500 62,500 10,000 19.0% 34204710-66275 Other Exp-Repair System 2,499 30,000 0 30,000 -100.0% 34204710-69290 Laguna Plant & SubRegional Exp 11,112,245 12,600,000 12,568,600 31,400 0.2% 13,763,900 394 0.0% SERVICES AND SUPPLIES TOTAL 11,926,464 13,764,294 34204710-71000 T-Out General Fund 62,000 63,000 64,000 1,000 1.6% 34204710-77110 T-Out CIP-Government 0 99,278 0 99,278 -100.0% TRANSFERS OUT TO GENERAL GOVERNMENT TOT, 62,000 162,278 64,000 98,278 60.6% 34204710-77420 T-Out CIP Sewer 27,327 12,805,750 200,000 12,605,750 98.4% 200,000 12,605,750 98.4% CAPITAL IMPROVEMENTS PROJECTS TOTAL 27,327 12,805,750 34204710-78720 T-Out Bond Sewer 525,160 525,583 525,207 375 0.1% 525,207 375 0.1% DEBT SERVICE TOTAL 525,160 525,583 34204710-65400 Cost Allocation Plan Expense 945,034 304,700 340,200 35,500 11.7% 34204710-80010 CAP IT Cost Allocation Plan 23,970 53,100 61,000 7,900 14.9% 34204710-80020 CAP FLEET Cost Allocation Plan 27,384 26,500 24,600 1,900 7.2% 34204710-80030 CAP Veh Cost Allocation Plan 97,709 114,005 119,700 5,695 5.0% 545,500 47,195 9.5% CHARGES FOR SERVICES TOTAL 1,094,097 498,305 PA to] 3420 Sewer Utility Account Number - Account Name 34204710-81540 Capital Asset -Equipment 34204710-81550 Capital Asset -Vehicles 34204710-81600 Depreciation 34204710-81602 Depreciation -Equipment 34204710-81610 Capital Asset Contra Acct CAPITAL OUTLAY TOTAL SEWER UTILITY TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 Actual FY 23-24 Revised Budaet FY 24-25 Adopted $ Change Change Budget 0 137,846 0 137,846 -100.0% 44,150 0 885,000 885,000 100.0% 1,708,525 0 1,900,000 1,900,000 100.0% 89,919 0 100,000 100,000 100.0% 6,315,826 0 0 0 0.0% 8,158,420 137,846 2,885,000 2,747,154 1992.9% 6,992,514 13,616,258 1,787,5351 8,260,247 60.7% 26,215,506 13,616,258 1,787,535 10,811,712 PAS] 3425 Sewer Capital Preservation Account Number - Account Name 34254710-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 34254710-50219 Consumption Multi Family 34254710-50221 Consumption Residential 34254710-50223 Consumption Commercial CHARGES FOR SERVICES TOTAL 34254710-63485 Bad Debt SERVICES AND SUPPLIES TOTAL 34254710-77420 T-Out CIP Sewer 34254710-77430 T-Out CIP Water CAPITAL IMPROVEMENTS PROJECTS TOTAL SEWER CAPITAL PRESERVATION TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 Actual FY 23-24 Revised Budaet FY 24-25 Adopted $ Change Change Budget 54,890 26,200 87,900 61,700 -235.5% 54,890 26,200 87,900 61,700 235.5% 489,578 459,000 495,422 36,422 -7.9% 645,296 600,780 661,410 60,630 -10.1 % 352,848 326,400 364,667 38,267 -11.7% 1,487,723 1,386,180 1,521,499 135,319 9.8% 5,088 0 0 0 0.0% 5,088 0 0 0 0.0% 621,621 2,696,699 0 2,696,699 -100.0% 0 1,000,000 0 1,000,000 -100.0% 621,621 3,696,699 0 3,696,699 -100.0% 915,904 2,284,319 1,609,399 3,499,680 153.2% 4,065,681 2,284,319 1,609,399 3,390,761 P&K 3430 Water Utility Account Number - Account Name 34304720-42430 T-In Vehicle Replacement 34304720-47430 T-In Water CIP INTERGOVERNMENTAL TOTAL 34304720-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 34304720-50116 WTR OPEB Trust Distribution CA EMPLOYERS RETIREMENT BENEFIT TRUST TOTAL 34304720-50157 Other Revenue -Agency OTHER INCOME TOTAL 34304720-50207 Consumption Residential 34304720-50208 Consumption Multi Family 34304720-50209 Consumption Commercial 34304720-50210 Flat Rate Residential 34304720-50212 Flat Rate Multi -Family 34304720-50213 Hydrnt 34304720-50214 Flat Rate Commercial 34304720-50215 Meter 34304720-50237 Penalties Residential 34304720-50239 Penalties Commercial CHARGES FOR SERVICES TOTAL 34304720-61000 Salaries & Wages 34304720-61100 Part Time 10001-Ir 34304720-61155 Overtime 34304720-61200 Supplemental Earnings 34304720-61220 Annual Admin Pay 34304720-61300 Stipend Pay 34304720-61500 Acting Pay 34304720-61550 Stand -By Weekends 34304720-61551 Stand -By Weekday 34304720-61710 Longevity 34304720-61837 Allowance Auto 34304720-62100 Medicare 34304720-62200 Benefits -Medical 34304720-62230 Benefits -Vision 34304720-62240 Benefits -Life Insurance 34304720-62250 Benefits -Dental 34304720-62260 Benefits-EAP 34304720-62600 Disability -Long Term 34304720-62620 Disability -Short Term 34304720-62680 PERS-ER FY 22-23 FY 23-24 1 FY 24-25 Actual Revised Adopted J$Change % Change Budget Budget 0 0 335,000 335,000 100.0% 0 20,000 0 20,000 -100.0% 0 20,000 335,000 315,000 1575.0% 177,601 85,000 271,400 186,400 -219.3% 177,601 85,000 271,400 186,400 219.3% 114,000 117,000 111,000 6,000 -5.1% 114,000 117,000 111,000 6,000 5.1% 0 30,000 30,000 0 0.0% 0 30,000 30,000 0 0.0% 4,422,764 2,728,018 4,554,000 1,825,982 -66.9% 276,354 1,264,176 2,060,000 795,824 -63.0% 3,926,821 3,881,479 3,997,500 116,021 -3.0% 62,785 670,016 762,600 92,584 -13.8% 6,013 59,684 69,938 10,254 -17.2% 84,254 102,500 100,000 2,500 -2.4% 8,793 155,230 159,111 3,881 -2.5% 92,962 80,000 120,000 40,000 -50.0% 178,347 70,550 70,550 0 0.0% 33,131 12,500 12,500 0 0.0% 9,092,223 9,024,153 11,906,199 2,882,046 31.9% 1,066,807 1,740,024 1,753,432 13,408 0.8% 341 0 0 0 0.0% 7,210 61,344 25,000 36,344 59.2% 9,677 10,271 0 10,271 -100.0% 0 5,341 8,825 3,484 65.2% 7,183 6,291 11,348 5,057 80.4% 1,261 0 3,632 3,632 100.0% 3,256 2,750 4,518 1,768 64.3% 4,184 2,000 5,112 3,112 155.6% 0 0 6,343 6,343 100.0% 0 0 9,528 9,528 100.0% 15,047 25,236 25,638 402 1.6% 64,292 227,918 217,990 9,928 4.4% 2,625 2,351 2,438 88 3.7% 2,838 4,539 4,413 126 2.8% 9,947 14,457 15,700 1,243 8.6% 388 621 615 5 0.9% 5,534 9,099 9,229 130 1.4% 3,046 5,075 5,147 72 1.4% 188,537 204,391 256,990 52,599 25.7% PA191 3430 Water Utility FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Account Number - Account Name Actual Budget Budget 34304720-62720 RHSA Plan 10,383 18,472 18,238 234 1.3% 34304720-62740 Tuition Reimbursement 2,596 5,000 3,000 2,000 40.0% 34304720-62800 Workers Comp 91,517 70,485 38,295 32,190 45.7% WAGES AND BENEFITS TOTAL 1,496,671 2,415,665 2,425,430 9,765 0.4% 34304720-63100 Postage & Shipping 27,623 42,500 55,000 12,500 29.4% 34304720-63105 Printing 8,000 0 0 0 0.0% 34304720-63110 Office Expense 1,592 2,000 2,000 0 0.0% 34304720-63120 Equipment, Small Office & Tool 48,371 61,500 65,000 3,500 5.7% 34304720-63140 Communication Advertising 1,978 0 0 0 0.0% 34304720-63143 Communication -Phone 11,381 9,450 11,500 2,050 21.7% 34304720-63160 Software 49,326 38,750 35,000 3,750 9.7% 34304720-63200 Liability Ins Premium 177,348 273,785 322,200 48,415 17.7% 34304720-63203 General Liab Self Insur'd Loss 840 0 0 0 0.0% 34304720-63240 Rental -Equipment 9,600 8,000 10,000 2,000 25.0% 34304720-63300 Uniform - Purchase 8,226 10,000 10,000 0 0.0% 34304720-63310 Dues & Subscriptions 2,416 2,000 2,000 0 0.0% 34304720-63345 Hazard Material 2,991 1,000 1,000 0 0.0% 34304720-63355 Meter & Supplies Existing 73,978 58,562 60,000 1,438 2.5% 34304720-63365 Meter & SUpplies New 23,383 148,076 120,000 28,076 19.0% 34304720-63385 Conservation Measures 24,245 25,000 25,000 0 0.0% 34304720-63395 License & Permit 61,003 60,000 60,000 0 0.0% 34304720-63415 Bank & Merchant Fees 76,542 60,000 125,000 65,000 108.3% 34304720-63465Tax-Property Tax 1,744 1,800 1,800 0 0.0% 34304720-63485 Bad Debt 62,638 0 0 0 100.0% 34304720-63610 Travel and Training 7,407 10,000 12,000 2,000 20.0% 34304720-63900 Recruitment 375 1,500 0 1,500 -100.0% 34304720-64000 Contract -Outside Services 279,898 452,409 550,000 97,591 21.6% 34304720-64030 Professional Legal Fees 10,037 20,000 270,000 250,000 1250.0% 34304720-65130 Fuel 56,592 52,000 55,000 3,000 5.8% 34304720-65210 Repair & Maintenance 52,427 40,000 40,000 0 0.0% 34304720-65310 Utility -Electric 721,369 724,500 823,600 99,100 13.7% 34304720-65320 Utility -Water and Sewer 649 600 600 0 0.0% 34304720-65700 Water Purchase 1,997,006 3,018,692 3,300,000 281,308 9.3% 34304720-66210 Other Expense 72,900 85,000 95,000 10,000 11.8% 34304720-66275 Other Exp-Repair System 166,218 158,000 175,000 17,000 10.8% SERVICES AND SUPPLIES TOTAL 4,038,103 5,365,125 6,226,700 861,575 16.1% 34304720-71000 T-Out General Fund 114,000 117,000 111,000 6,000 5.1 % 34304720-77430 T-Out CIP Water 241,504 6,109,163 0 6,109,163 -100.0% TRANSFERS OUT TO GENERAL GOVERNMENT TOTAL 355,504 6,226,163 111,000 6,115,163 98.2% 34304720-65400 Cost Allocation Plan Expense 741,401 338,000 358,100 20,100 5.9% 34304720-80010 CAP IT Cost Allocation Plan 51,215 80,200 91,500 11,300 14.1% 34304720-80020 CAP FLEET Cost Allocation Plan 79,339 76,600 71,500 5,100 6.7% 34304720-80030 CAP Veh Cost Allocation Plan 146,806 163,103 164,900 1,797 1.1% CHARGES FOR SERVICES TOTAL 1,018,761 657,903 686,000 28,097 4.3% PAE11 3430 Water Utility FY 22-23 FY 23-24 FY 24-25 Revised Adopted $ Change % Change Account Number - Account Name Actual Budget Budget 34304720-81540 Capital Asset -Equipment 172,046 15,000 120,000 105,000 700.0% 34304720-81550 Capital Asset -Vehicles 0 0 350,000 350,000 100.0% 34304720-81600 Depreciation 941,074 0 1,100,000 1,100,000 100.0% 34304720-81602 Depreciation -Equipment 164,084 0 190,000 190,000 100.0% 34304720-81610 Capital Asset Contra Acct 3,724,207 0 0 0 0.0% CAPITAL OUTLAY TOTAL 2,447,003 15,000 1,760,000 1,745,000 11633.3% 34304720-89500 Debt -Principal 0 245,000 255,000 10,000 4.1% 34304720-89505 Debt -Interest Expense 56,400 50,850 43,425 7,425 14.6% DEBT SERVICE TOTAL 56,400 295,850 298,425 2,575 0.9% WATER UTILITY TOTAL 4,865,388 5.699,553 1,146,043 90,705 1.6% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 13,814,892 5,699,553 1,146,043 9,261,382 PAM 3433 Water Capital Preservation Account Number - Account Name 34334720-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 34334720-50207 Consumption Residential 34334720-50208 Consumption Multi Family 34334720-50209 Consumption Commercial 34334720-50219 Consumption Multi Family CHARGES FOR SERVICES TOTAL 34334720-63485 Bad Debt SERVICES AND SUPPLIES TOTAL 34334720-77430 T-Out CIP Water TRANSFERS OUT TO CIP TOTAL 34334720-81540 Capital Asset -Equipment CAPITAL OUTLAY TOTAL WATER CAPITAL PRESERVATION TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 1 FY 24-25 Actual Revised Adopted I$Change % Change Budget Budget 40,624 18,100 75,900 57,800 -319.3% 40,624 18,100 75,900 57,800 319.3% 1,243,290 2,443,506 2,529,029 85,523 -3.5% 39,618 421,649 434,298 12,649 -3.0% 237,254 457,202 468,632 11,430 -2.5% 177,068 0 0 0 0.0% 1,697,229 3,322,357 3,431,959 109,602 3.3% 3,759 0 0 0 0.0% 3,759 0 0 0 0.0% 694,614 4,709,106 0 4,709,106 -100.0% 694,614 4,709,106 0 4,709,106 -100.0% 0 27,612 0 27,612 -100.0% 0 27,612 0 27,612 -100.0% 1,039,480 1,396,262 3,507,8591 4,904,121 351.2% 3,161,497 1,396,262 3,507,859 5,273,094 `AN 3436 Water Capacity Charge Fund Account Number - Account Name 34364720-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 34364720-50259 Capacity Fee CHARGES FOR SERVICES TOTAL 34364720-77430 T-Out CIP Water TRANSFERS OUT TO CIP TOTAL WATER CAPACITY CHARGE FUND TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 1 FY 24-25 Actual Revised Adopted J$Change % Change Budqet Budqet 21,480 15,000 26,400 11,400 -76.0% 21,480 335,534 15,000 1,029,206 26,400 898,723 11,400 130,483 76.0% -12.7% 335,534 874,787 1,029,206 355,970 898,723 0 130,483 355,970 12.7% -100.0% 874,787 355,970 0 355,970 -100.0% 517,772 688,2361 925.1231 236.887 -34.4% 1,192,211 688,236 925,123 2,805,570 217 3440 Recycled Water Utility Fund Account Number - Account Name FY 22-23 Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 34404730-47440 T-In Recycled Water CIP 86 0 0 0 0.0% 0 0 0.0% INTERGOVERNMENTAL TOTAL 86 0 34404730-50079 Interest Income -Allocated 12,588 6,600 23,300 16,700 -253.0% 23,300 16,700 253.0% INTEREST AND RENTS TOTAL 12,588 6,600 34404730-50230 Recycled Water 423,250 395,000 417,000 22,000 -5.6% 34404730-50243 Flat Rate Recycled 69,567 52,850 53,000 150 -0.3% 470,000 22,150 4.9% CHARGES FOR SERVICES TOTAL 492,817 447,850 34404730-61000 Salaries & Wages 48,554 92,384 86,641 5,743 6.2% 34404730-61200 Supplemental Earnings 1,099 951 0 951 -100.0% 34404730-61220 Annual Admin Pay 0 796 1,138 342 43.0% 34404730-61500 Acting Pay 0 0 967 967 100.0% 34404730-61837 Allowance Auto 0 0 986 986 100.0% 34404730-62100 Medicare 639 1,146 1,259 113 9.8% 34404730-62200 Benefits -Medical 4,863 10,159 10,800 641 6.3% 34404730-62230 Benefits -Vision 52 78 101 24 30.6% 34404730-62240 Benefits -Life Insurance 121 231 208 23 10.0% 34404730-62250 Benefits -Dental 325 477 653 175 36.7% 34404730-62260 Benefits-EAP 13 29 26 3 11.8% 34404730-62600 Disability -Long Term 247 480 456 25 5.2% 34404730-62620 Disability -Short Term 138 268 254 14 5.2% 34404730-62680 PERS-ER 8,407 10,790 12,572 1,781 16.5% 34404730-62720 RHSA Plan 269 900 780 120 13.3% 34404730-62800 Workers Comp 5,361 2,800 1,092 1,708 61.0% 117,932 3,558 2.9% WAGES AND BENEFITS TOTAL 70,087 121,490 34404730-63100 Postage & Shipping 0 100 0 100 -100.0% 34404730-63105 Printing 0 150 0 150 -100.0% 34404730-63143 Communication -Phone 127 0 2,000 2,000 100.0% 34404730-63160 Software 0 15,000 15,000 0 0.0% 34404730-63200 Liability Ins Premium 2,658 4,600 5,400 800 17.4% 34404730-63395 License & Permit 3,453 3,500 4,000 500 14.3% 34404730-63610 Travel and Training 0 1,000 1,000 0 0.0% 34404730-64000 Contract -Outside Services 24,165 46,000 35,000 11,000 23.9% 34404730-64030 Professional Legal Fees 1,657 1,000 1,000 0 0.0% 34404730-65700 Water Purchase 207,231 219,120 246,750 27,630 12.6% 34404730-66210 Other Expense 2,705 3,500 3,500 0 0.0% 34404730-66275 Other Exp-Repair System 13,393 7,000 10,000 3,000 42.9% 323,650 22,680 7.5% SERVICES AND SUPPLIES TOTAL 255,389 300,970 34404730-77440 T-Out CIP-Recycled Water 3,502 70,000 0 70,000 -100.0% 0 70,000 -100.0% TRANSFERS OUT TO CIP TOTAL 3,502 70,000 34404730-80010 CAP IT Cost Allocation Plan 418 0 0 0 0.0% 0 0 0.0% CHARGES FOR SERVICES TOTAL 418 01 PAN 3440 Recycled Water Utility Fund Account Number - Account Name FY 22-23 FY 23-24 FY 24-25 Actual Revised Adopted $ Change % Change Budget Budget 34404730-81540 Capital Asset -Equipment 28,370 0 0 34404730-81595 Capital Asset -Offset 96,706 0 0 34404730-81600 Depreciation 16,089 0 20,000 CAPITAL OUTLAY TOTAL 52,247 0 20,000 RECYCLED WATER UTILITY FUND TOTAL 228,343 38,0101 31,718 FUND BALANCE 06/30/2023 877,360 PROJECTED FY 2023-24 NET CHANGE 38,010 ADOPTED FY 2024-25 NET CHANGE 31,718 PROJECTED FUND BALANCE 06/30/2025 871,068 0 0.0% 0 0.0% 20,000 100.0% 20,000 100.0% 69,728 183.4% `4N 3445 Recycled Water Capital Preservation Fund FY 23-24 FY 24-25 FY 22-23 Revised Adopted $ Change % Change Account Number - Account Name Actual Budget Budget 34454730-50079 Interest Income -Allocated 748 400 1,100 700 -175.0% INTEREST AND RENTS TOTAL 748 400 1,100 700 175.0% 34454730-50230 Recycled Water 1,264 16,000 16,000 0 0.0% CHARGES FOR SERVICES TOTAL 1,264 16,000 16,000 0 0.0% RECYCLED WATER CAP PRESERVATION TOTAL 516 16,400 17,1001 700 4.3% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 49,516 16,400 17,100 83,016 220 345o Refuse Utility Account Number - Account Name 34504740-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL 34504740-50339 Other Revenue OTHER INCOME TOTAL 34504740-64000 Contract -Outside Services 34504740-64030 Professional Legal Fees 34504740-66210 Other Expense SERVICES AND SUPPLIES TOTAL 34504740-80010 CAP IT Cost Allocation Plan CHARGES FOR SERVICES TOTAL 34504740-81540 Capital Asset -Equipment CAPITAL OUTLAY TOTAL REFUSE UTILITY TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22- FY 23-24 FY 24-25 23 Revised Adopted Change Change Actual Budget Budget 9,732 5,200 15,000 9,800 -188.5% 9,732 5,200 15,000 9,800 188.5% 0 0 148,727 148,727 100.0% 0 0 148,727 148,727 -100.0% 9,292 223,546 100,000 123,546 55.3% 4,736 60,000 75,000 15,000 25.0% 6,401 0 0 0 0.0% 20,429 283,546 175,000 108,546 38.3% 0 125,000 0 125,000 -100.0% 0 125,000 0 125,000 -100.0% 19,295 0 0 0 0.0% 19,295 0 0 0 0.0% 29,991 403,346 11,273 392,07, 97.2% 582,104 403,346 11,273 167,485 221 THIS PAGE INTENTIONALLY LEFT BLANK PM 31oo Golf Course Enterprise Fund FY FY 23-24 FY 24-25 ° �0 Revised Adopted $ Change Account Number - Account Name Al Actual tua Budget Budget Change 31004700-41000 T-In General Fund 5,000 5,000 0 5,000 -100.0% OPERATIONAL TRANSFERS IN 5,000 5,000 0 5,000 100.0% 31004700-50079 Interest Income -Allocated 7,484 3,200 11,900 8,700 -271.9% 31004700-50086 Interest Income -Leases 0 0 3,200 3,200 100.0% 31004700-50089 Rents -Golf Course 328,757 204,867 197,872 6,995 -3.4% INTEREST AND RENTS TOTAL 31004700-63465 Tax -Property Tax 31004700-64000 Contract -Outside Services 31004700-66210 Other Expense SERVICES AND SUPPLIES TOTAL 31004700-77440 T-Out CIP-Recycled Water TRANSFERS OUT TO CIP TOTAL 31004700-81600 Depreciation CAPITAL OUTLAY TOTAL 31004700-89500 Debt -Principal 31004700-89505 Debt -Interest Expense DEBT SERVICE TOTAL GOLF COURSE ENTERPRISE FUND TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 336,241 208,067 212,972 4,905 2.4% 7,159 8,395 8,395 0 0.0% 19,123 20,000 20,000 0 0.0% 0 20,000 20,000 0 0.0% 11,964 48,395 48,395 0 0.0% 12,490 12,533 0 12,533 -100.0% 12,490 12,533 0 12,533 -100.0% 20,244 0 22,000 22,000 100.0% 20,244 0 22,000 22,000 100.0% 0 3,048 0 -100.0% 0 704 0 -100.0% 0 3,752 0 -100.0% 296,542 148,387142,5711 5,809 -3.9% 678,206 148,387 223 THIS PAGE INTENTIONALLY LEFT BLANK 224 FIDUCIARY FUNDS Asset Forfeiture Fund - Revenues received from "assets seizures" returned after Federal and State seized asset court cases have been adjudicated and finalized. Asset Seizures are Federal and State seized assets held by the City in a trustee capacity until the County of Sonoma District Attorney's Office requests the remittance of the assets. Redevelopment Successor Agency Fund- Accounts for the assets and activities to wind down the affairs of the former Community Development Commission. This fund accounts for the receipt of property tax revenues pursuant to the Redevelopment Dissolution Act and the assets transferred from the Commission. The Successor Agency's assets can only be used to pay enforceable obligations in existence at the date of dissolution pursuant to the Recognized Obligation Payment Schedules approved by the California Department of Finance under the Redevelopment Dissolution Act. 225 5330 Asset Forfeiture Account Number - Account Name 53301399-44330 T-In Fed Asset Forfeiture 53301399-44335 T-In State Asset Forfeiture TRANSFERS IN TOTAL 53301399-50079 Interest Income -Allocated INTEREST AND RENTS TOTAL ASSEST FORFEITURE TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FActual3 FY 23-24 FY 24-25 % Revised Adopted $ Change Change Budget Budget 9 0 0 0 0.0% 37,093 0 0 0 0.0% 37,103 0 0 0 0.0% 7,339 4,500 10,700 6,200 -137.8% 7,339 4,500 10,700 6,200 137.8% 44.442 4.500 10.700 6.200 137.8% 56,698 4,500 10,700 71,898 PKy 5700 Successor Agency to the CDC Account Number - Account Name FActual3 FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change % Change 57001399-50079 Interest Income -Allocated 85,361 41,200 125,900 84,700 -205.6% 125,900 84,700 205.6% INTEREST AND RENTS TOTAL 85,361 41,200 57001399-51000 Prop Tax-RPTTF 2,072,047 1,087,278 3,298,918 2,211,640 -203.4% 3,298,918 2,211,640 203.4% PROPERTY TAX TOTAL 2,072,047 1,087,278 57001399-64000 Contract -Outside Services 13,618 0 11,200 11,200 100.0% 57001399-64030 Professional Legal Fees 0 5,500 0 5,500 -100.0% 11,200 5,700 0.0% SERVICES AND SUPPLIES TOTAL 13,618 5,500 57001399-71000 T-Out General Fund 0 235,000 25,000 210,000 89.4% 57001399-78710 T-Out Bonds 1999 TABS 1,755,000 1,755,000 1,755,000 0 0.0% 57001399-78730 T-Out SA Bond 2018A Ref'd 1,542,011 1,546,794 1,543,919 2,875 0.2% 3,323,919 212,875 6.0% OPERATIONAL TRANSFERS OUT TOTAL 3,297,011 3,536,794 57001399-81600 Depreciation 616,391 0 700,000 700,000 100.0% 700,000 700,000 100.0% CAPITAL OUTLAY TOTAL 616,391 0 SUCCESSOR AGENCY TO THE CDC TOTAL 1.769.612 2.413.816 610.301 1.803.515 74.7% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 15,501,902 2,413,816 610,301 12,477,785 227 5710 Successor Agency Housing Loan Fund FY 23-24 FActual3 FY 24-25 % Revised Adopted $ Change Account Number - Account Name Budget Budget Change 57102100-50079 Interest Income -Allocated 2,375 0 3,800 3,800 100.0% 3,800 3,800 -100.0% INTEREST AND RENTS TOTAL 2,375 0 SUCCESSOR AGENCY HOUSING LOAN FUND TOT 2.375 0 3.800 3,800 -100.0% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 539,323 0 3,800 543,123 228 DEBT This fund recognizes bond premiums and discounts during the current period. Bonds premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Issuance costs are expensed when incurred. Gains or losses on bond refunding are reported as either deferred outflows of resources or deferred inflows of resources and amortized over the term of related debt. The face amount of the debt issued is reported as other financing sources. Premiums received on the debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Debt issuance costs, whether withheld from the actual debt proceeds received, are reported as debt service expenditures. 2017 Sewer System Revenue Refunding Bonds The bond proceeds were deposited into the refunding escrow to current refund the 2005 Sewer COPS. Net Revenues and public facility finance fees have been pledged until the fiscal year ended June 30, 2036, the final maturity of the 2017 Sewer Refunding Bonds. 1999 Tax Allocation Bonds The 1999 TABs were issued for the purpose of funding certain capital improvements, to fund a reserve fund and to pay the costs of issuing the Series 1999 Bonds. The 1999 TABs are scheduled to mature during the fiscal year ending June 30, 2036, are limited obligations of the Successor Agency payable and secured by tax revenues to be derived from the project area. 2018A Tax Allocation Bonds The bond proceeds, including part of the bond premium and funds held by the Successor Agency were deposited into the refunding escrows to current refund the 2003 TABs with outstanding principal. The Successor Agency receives payments from the RPTTF to fund the debt services of the bonds. 229 8710 Bond iggg TABS RPFA Account Number -Account Name 87101399-45700 T-In Successor Agency CDC TRANSFERS IN TOTAL 87101399-50081 Interest Income INTEREST AND RENTS TOTAL 87101399-89500 Debt -Principal 87101399-89505 Debt -Interest Expense DEBT SERVICE EXPENSE TOTAL BOND 1999 TABS RPFA TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 oho Actual Revised Adopted Change Change Bud( Budaet 1,755,000 1,755,000 1,755,000 0 0.0% 1,755,000 59,095 1,755,000 0 1,755,000 0 0 0 0.0% 0.0% 59,095 523,499 1,231,501 0 497,209 1,257,791 0 472,235 1,282,765 0 24,974 0.0% 5.0% 2.0% 1,755,000 1,755,000 1,755,000 0 0.0% 1,755,000 1,755,000 1,755,000 0 0.0% 15,127,678 1,755,000 1,755,000 18,637,678 230 8720 2017 Sewer System Revenue Refunding Bonds FY 22-23 FY 23-24 FY 24-25 $ oho Account Number -Account Name Actual Revised Budget Adopted Budget Change Change 87201399-43420 T-In Sewer Ops 525,160 525,583 525,207 375 -0.1% 87201399-44250 T-In Public Facility Finance 174,727 174,867 174,743 125 -0.1% 699,950 500 0.1% TRANSFERS IN TOTAL 699,886 700,450 87201399-89500 Debt -Principal 390,000 410,000 430,000 20,000 4.9% 87201399-89505 Debt -Interest Expense 309,950 290,450 269,950 7.1 % 699,950 0.1% DEBT SERVICE EXPENSE TOTAL 699,950 700,450 2017 SEWER SYSTEM REVENUE REFUNDING BONI 64 0 0 0 0.0% FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 7,816,886 0 231 8730 2oi8A TABS Refunding Account Number -Account Name 87301399-45700 T-In Successor Agency CDC TRANSFERS IN TOTAL 87301399-50081 Interest Income INTEREST AND RENTS TOTAL 87301399-89500 Debt -Principal 87301399-89505 Debt -Interest Expense DEBT SERVICE EXPENSE TOTAL 2018A TABS REFUNDING TOTAL FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 22-23 FY 23-24 FY 24-25 $ oho Actual Revised Adopted Change Change Budget Budget 1,542,011 1,546,794 1,543,919 2,875 -0.2% 1,542,011 1,546,794 1,543,919 2,875 0.2% 493 0 0 0 0.0% 493 0 0 0 0.0% 885,000 935,000 980,000 45,000 4.8% 657,294 611,794 563,919 47,875 7.8% 1,542,294 1,546,794 1,543,919 2,875 0.2% 0 0 0 0.0% 17,675,488 0 232 PERMANENT FUNDS Performing Arts Center Endowment Permanent Fund- Capital donated to support the City's Dorothy of Rohnert Park Spreckels Performing Art Center. The interest earnings generated from the corpus is used for the operating and capital costs at the Performing Arts Center. 233 4525 Performing Arts Center Donation Account Number - Account Name FY Actual Actual FY 23-24 Revised Budget FY 24-25 Adopted Budget $ Change ° �° Change 45255200-50079 Interest Income -Allocated 9,891 5,100 14,400 9,300 -182.4% 45255200-50085 Interest Income 15,000 13,500 11,625 1,875 -13.9% INTEREST AND RENTS TOTAL 24,891 18,600 26,025 7,425 39.9% 45255200-50115 Revenue- I ntergov't Water Loan 0 20,000 25,000 5,000 -25.0% DEBT SERVICE REVENUE TOTAL 0 20,000 25,000 5,000 25.0% 45255200-71000 T-Out General Fund 0 0 12,748 12,748 100.0% OPERATIONAL TRANSFERS OUT TOTAL 0 0 12,748 12,748 100.0% PERFORMING ARTS CENTER DONATION TOTAL 323 -0.8% FUND BALANCE 06/30/2023 632,352 PROJECTED FY 2023-24 NET CHANGE 38,600 ADOPTED FY 2024-25 NET CHANGE 38,277 PROJECTED FUND BALANCE 06/30/2025 709,229 5561 Performing Arts Center Endowment Account Number - Account Name 55615200-50115 Revenue- I ntergov't Water Loan DEBT SERVICE REVENUE TOTAL PERFORMING ARTS CENTER ENDOWMENT TOTA FUND BALANCE 06/30/2023 PROJECTED FY 2023-24 NET CHANGE ADOPTED FY 2024-25 NET CHANGE PROJECTED FUND BALANCE 06/30/2025 FY 23-24 FY 24-25 ° FY Revised Adopted $ Change �° Acttualual Budget Budget Change 0 40,000 45,000 5,000 -12.5% 0 40,000 45,000 5,000 12.5% 0 40,000 45,000 5,000 12.5% 500,000 40,000 45,000 585,000 234 Authorized Positions Department/Position ADMINISTRATION City Manager Assistant City Manager City Clerk Administrative Assistant Assistant City Clerk Management Analyst 1/11 Office Assistant Senior Analyst Total FINANCE Finance Director Accountant Accounting Assistant Accounting Supervisor Accounting Technician 1/11 Accounting Technician 1/II Finance Manager Purchasing Agent Senior Accountant Senior Accounting Technician Senior Analyst Total HUMAN RESOURCES Human Resources Director Accounting Technician 1/II ERP Analyst HR Technician Senior Accounting Technician Senior Human Resources Analyst Total Adopted Budget FY 23/24 Actual Budget Budget Changes FY 24/25 Council Adopted 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 2.0 2.0 - 2.0 9.0 9.0 - 9.0 1.0 1.0 - 1.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 2.0 2.0 - 2.0 2.0 2.0 - 2.0 3.0 3.0 - 3.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 16.0 16.0 - 16.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 3.0 3.0 - 3.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 8.0 8.0 - 8.0 0411 Authorized Positions Department/Position INFORMATION SYSTEMS Information Operations Manager Information Systems Analyst Information Systems Technician Total CASINO MITIGATION Arborist Assistant Engineer Associate Engineer Code Compliance Officer Code Compliance Program Manager Community Services Officer Crime Analyst Environmental Coordinator Landscape Maintenance Worker Maintenance Worker 1/II Office Assistant Parks Maintenance Worker Parks Maintenance Supervisor Project Manager Public Safety Officer Public Safety Records Clerk Public Works Operations Manager Gen Svs Senior Analyst Senior Code Compliance Officer Sergeant Streets Maintenance Worker Total Adopted Actual Budget Council Budget Budget Changes Adopted FY 23/24 FY 23/24 FY 24/25 FY 24/25 1.0 1.0 - 1.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 4.0 4.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 6.0 6.0 10.0 10.0 4.0 1.0 1.0 - 1.0 - 1.0 - 1.0 3.0 4.0 1.0 1.0 3.0 3.0 1.0 1.0 - 6.0 6.0 6.0 15.0 25.0 PALM Authorized Positions nt/Position PUBLIC SAFETY Director of Public Safety Administrative Assistant Civilian Fire Marshal Communications Supervisor Community Engagement Coordinator Community Services Officer Deputy Chief Fire Inspector Lieutenant Management Analyst I Property Technician Property and Records Supervisor Public Safety Dispatcher Public Safety Officer Public Safety Records Clerk Sergeant Support Services Manager Total Adopted Actual Budget Council Budget Budget Changes Adopted FY 23/24 FY 23/24 FY 24/25 FY 24/25 1.0 1.0 - 1.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 2.0 2.0 - 2.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 5.0 5.0 - 5.0 1.0 1.0 - 1.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 10.0 10.0 - 10.0 48.0 48.0 - 48.0 4.0 4.0 - 4.0 12.0 12.0 - 12.0 1.0 1.0 - 1.0 96.0 96.0 - 96.0 PACIFA Authorized Positions nt/Position DEVELOPMENT SERVICES Director of Development Services Administrative Assistant Assistant Planner Building Division Manager/Building Official Building Inspector Building Permit Technician Code Compliance Officer Community Development Technician Deputy City Enginer Engineering Tech 1/II GIS Technician 1/II Homeless Services Coordinator Housing Manager Management Analyst Office Assistant Planning Manager Senior Building Inspector Senior GIS Analyst Senior Planner Senior Public Works Inspector Total Adopted Actual Budget Council Budget Budget Changes Adopted FY 23/24 FY 23/24 FY 24/25 FY 24/25 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 2.0 2.0 - 2.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 22.0 22.0 - 22.0 238 Authorized Positions nt/Position PUBLIC WORKS Director of Public Works Administrative Assistant Arborist Associate Engineer Capital Improvement Plan Program Manager Custodian Environmental Coordinator Facilities Maintenance Supervisor Facilities Maintenance Worker Landscape Maintenance Worker Maintenance Worker 1/II Management Analyst Parks Irrigation Maintenance Technician Parks Maintenance Supervisor Parks Maintenance Worker Project Coordinator Project Manager Public Works Inspector Public Works Operations Manager Gen Svs Senior Analyst - Public Works Senior Engineer Streets Maintenance Supervisor Streets Maintenance Worker Streets/Facilities Maintenance Supervisor Sustainability Manager Total FLEET SERVICES Fleet Services Supervisor Fleet Mechanic Total Adopted Actual Budget Council Budget Budget Changes Adopted FY 23/24 FY 23/24 FY 24/25 FY 24/25 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 (1.0) - 1.0 1.0 - 1.0 1.0 1.0 - 1.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 - 1.0 - 1.0 4.0 3.0 - 3.0 5.0 5.0 (3.0) 2.0 1.0 1.0 (1.0) - 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 (1.0) - 3.0 3.0 (3.0) - 2.0 2.0 - 2.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 - 1.0 - 1.0 6.0 6.0 (6.0) - 1.0 - - - 1.0 1.0 - 1.0 38.0 38.0 (15.0) 23.0 1.0 1.0 - 2.0 239 Authorized Positions nt/Position WATER Director of Public Works Director of Development Services Director of Finance Accountant Accounting Assistant Accounting Services Supervisor Accounting Supervisor Accounting Technician 1/11 Accounting Technician 1/II Administrative Assistant Arborist Assistant Planner Capital Improvement Plan Program Manager Collection System Operator Custodian Engineering Tech 1/11 Environmental Coordinator ERP Analyst Facilities Maintenance Worker Finance Manager GIS Analyst GIS Technician GIS Techniican 1/II Instrumentation Tech Landscape Maintenance Worker Maintenance Worker 1/11 Management Analyst Office Assistant Project Coordinator Project Manager Public Works Inspector Public Works Operations Manager Gen Svs Public Works Operations Manager Utilities Purchasing Agent Senior Accountant Senior Accounting Technician Senior Analyst Senior Engineer Streets Maintenance Worker Utilities Maintenance Mechanic Utility Services Representative Water Distribution Operator Adopted Actual Budget Council Budget Budget Changes Adopted FY 23/24 FY 23/24 FY 24/25 FY 24/25 - 1.0 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 (1.0) - 1.0 1.0 - 1.0 4.0 4.0 - 4.0 240 Authorized Positions Department/Position Water Distribution Supervisor Water System Operator Water System Supervisor Total SEWER Director of Public Works Director of Development Services Director of Finance Accountant Accounting Assistant Accounting Services Supervisor Accounting Supervisor Accounting Technician 1/11 Accounting Technician 1/II Administrative Assistant Capital Improvement Plan Program Manager Collection System Operator Collection System Supervisor Custodian Engineering Tech 1/II Environmental Coordinator ERP Analyst Facilities Maintenance Worker Finance Manager GIS Analyst GIS Technician GIS Technician 1/II Instrumentation Tech Maintenance Worker 1/II Management Analyst Project Coordinator Project Manager Public Works Inspector Public Works Operations Manager Gen Svs Public Works Operations Manager Utilities Pump Mechanic Purchasing Agent Senior Accountant Senior Accounting Technician Senior Analyst Senior Engineer Streets Maintenance Worker Adopted Actual Budget Council Budget Budget Changes Adopted FY 23/24 FY 23/24 FY 24/25 FY 24/25 1.0 1.0 - 1.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 13.0 13.0 - 13.0 4.0 4.0 - 4.0 1.0 1.0 - 1.0 1.0 1.0 (1.0) - 1.0 1.0 - 1.0 Q111 Authorized Positions Department/Position Utility Maintenance Mechanic Utility Services Representative Water Distribution Operator Water Distribution Supervisor Total RECYCLED WATER Director of Public Works Director of Public Works and Community Servic Public Works Operations Manager Utilities Pump Mechanic Senior Analyst Management Analyst Environmental Coordinator Total GOLF COURSE Public Works Operations Manager Gen Svs Total COMMUNITY SERVICES Administrative Assistant Community Services Program Coordinator Community Services Program Supervisor Director of Community Services Management Analyst Member Services Specialist Performing Arts Center Manager Recreation Manager Technical Director Theatre Services Coordinator Total ANIMAL SERVICES Animal Shelter Supervisor Animal Shelter Coordinator Animal Health Technician Total GRAND TOTAL Adopted Actual Budget Council Budget Budget Changes Adopted FY 23/24 FY 23/24 FY 24/25 FY 24/25 - - 1.0 1.0 1.0 1.0 - 1.0 - 1.0 1.0 1.0 1.0 2.0 - 2.0 2.0 2.0 - 2.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 11.0 12.0 - 12.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 1.0 1.0 - 1.0 3.0 3.0 - 3.0 240.0 241.0 - 241.0 PZIK Authorized Positions nt/Position Adopted Budget FY 23/24 Actual Budget FY 23/24 Budget Changes FY 24/25 Council Adopted FY 24/25 1) Seasonal and part time employees' FTEs are based on projected hours to be worked which is budgetarily tied to cost rather than allocated position and can vary. City Manager is authorized to add and delete temporary part-time job classifications and administrative downgrades of regular permanent positions to existing lower level job classifications as needed to meet the needs of the City, so long as the changes do not exceed the limits of the adopted budget; therefore, the seasonal and part-time employees have been eliminated from the position count. Public Works Department: Maintenance Worker Allocation was erroneously reported in FY 23124 as 2.0; should have been 1.0. Corrected with this Position Allocation List. Note: Position funding may be distributed between departments (general fund and restricted). All positions are listed in their "home" department. 243 THIS PAGE INTENTIONALLY LEFT BLANK 244 RESOLUTION NO. 2021-101 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK APPROVING AND ADOPTING THE AMENDED FINANCIAL RESERVES POLICY WHEREAS, the City Council of the City of Rohnert Park has determined it is in the public interest to establish policies regarding guiding use of Reserve accounts and apply any significant operational (General Fund) surpluses to operations and contingency reserve fund accounts; and WHEREAS, adequate financial reserves are necessary for continued stability such as cash flow variations, economic downturns, and loss of revenues, and is one of the major components that bond rating agencies study in determining the creditworthiness of the City government; WHEREAS, on June 28, 2011, the council adopted a `Restricted Reserves Fund' policy through Resolution 2011-56; and WHEREAS, the City's existing reserve policy warrants revisions to clearly define the various reserves, clarify their use, and assignment of general fund surplus; and WHEREAS, the revised policy helps define the City's various assigned general fund reserves in use; revises minimum target levels of operating reserve; provides clearer guidelines on their creation and appropriation, and revises assignment of general fund surplus, supporting long term planning and enhancing transparency; WHEREAS, on August 24, 2021, the council held a public hearing, discussing and approving recommendations to the proposed reserves policy; and NOW, THEREFORE, BE IT RESOLVED, by the Council of the City of Rohnert Park that the amended Reserves Policy, is hereby approved and adopted as set forth in Exhibit A; and DULY AND REGULARLY ADOPTED th ATTEST: �� �" Elizabeth Machado, Acting City Clerk Attachment: Exhibit A: Reserve Policy and Use of General Fund Surplus ADAAIS: f)&4e-LINARES: pue STAFFORD: eLtAe ELWARD: g�:JP GIUDICE: �l , AYES: ( 5 ) OES: ( 0 ) ABSENT: ( pS ) ABSTAIN: (,o ) 245 2.01.013 0 RESO NO: 2021-101 9/14/2021 ❑ MINUTE ORDER TABLE OF CONTENTS TABLE OF CONTENTS...............................................................................................................................1 PURPOSE.........................................................................................................................................1 BACKGROUND.................................................................................................................................1 PROVISIONS..................................................................................................................................... 3 APPENDIX........................................................................................................................................ 4 1. PURPOSE The City of Rohnert Park established a number of assigned reserves enabling carryover of funds from year-to-year to help meet long-term financial goals. The below policy updates the established criteria for use and allocation of these reserves to ensure consistency in fund allocation and longtime financial sustainability. The City at times realizes an operating General Fund surplus at fiscal year-end, due to cost-cutting measures, revenue in excess of projections, and operational modifications. This policy updates the assignment of these surplus funds for additional clarity and use. 2. BACKGROUND The City has General Fund assigned reserves and Internal Service Funds that share similar naming conventions, but are created for different purposes. The City's Internal Service Funds account for activities that provide services to other City departments, generally on a cost -reimbursement basis. These include the Information Technology (IT) Fund, Technology Replacement Fund, Vehicle Replacement, Fleet Management Fund, Fleet Capital & Maintenance Reserve Fund, and the Infrastructure Fund. Besides these funds, the City also maintains assigned reserves in the General Fund for Contingency, Operations, City Facilities, IT, Fleet, and Infrastructure. Unlike the Internal Services Funds, the assigned reserves act as set -aside reserves in the General Fund to accumulate resources for unforeseen operating conditions or ongoing and future capital expenditures. These include deferred maintenance, streets and landscaping, vehicles, and complex facility projects, which are not part of the City's recurring operations and expenditures. The City maintains the following assigned reserves: 1. General Fund Operating Reserve: Set -aside reserve to support city operations during reduction in expected or budgeted revenues and unexpected cash shortages, expense or losses. The City's PZIM 2.01.013 D RESO NO: 2021-101 9/14/2021 ❑ MINUTE ORDER minimum target level for the General Fund (GF) operating reserve is set at 17%1 of annual original adopted General Fund budget for the fiscal year when General Fund reserves are assigned. For example, General Fund reserve assignments made in FY21-22 for year -ending FY20-21 will be 17% of the adopted General Fund budget for FY21-22. Operating reserves in excess of the minimum target level may be used for any general fund purpose including capital projects. 2. Contingency Reserve: Set -aside reserve to provide capital in the event of a local disaster or unanticipated fiscal crisis. The City's minimum target level for the Contingency reserve is 5% of annual original adopted General Fund budget for the fiscal year when General Fund reserves are assigned. Refer to above example for assignment of contingency reserves. 3. City Facilities: Set -aside reserve for capital and maintenance needs of existing or new City facilities. 4. Vehicle Replacement Reserve: Reserve for replacement costs of vehicles and equipment in service. 5. Self -Insured Losses Reserve: Reserve to cover insurance losses not covered by the annual premiums or those that are within self -insured retention limits. The City's current minimum target level for the Self -Insured Losses reserve is 50% of the total annual insurance premiums for liability, property, employment practices, and auto insurance programs. 6. Infrastructure Reserve: Reserve to accumulate resources for ongoing or future capital expenditures including capital projects, purchase of new vehicles, and technology projects that follow the City's asset policy. 7. Retirement Reserve: Set -aside reserve to contribute towards the advance payment of the City's unfunded accrued pension liability or to contribute to the City's Section 115 Trust. Assigned reserves may be accessed for purposes other than those for which they were established only under extraordinary circumstances, which include: - Costs related to natural or human -made disasters; - Costs associated with major and extended economic downturns; - Needs resulting from significant reductions in State budget allocations; and - Significant unexpected and unbudgeted operational costs that cannot be met with current General Fund allocations. Current policy dictates that City Manager or designee will first evaluate the City's financial condition and circumstances indicating a possible need to access assigned reserves for purposes other than those established, and make a recommendation to City Council. A four -fifths affirmative vote by City Council is then required prior to use of an assigned reserve for any purpose other than those for which they were established. 1 Government Finance Officers Association recommends, at a minimum, that general-purpose governments, regardless of size, maintain unrestricted budgetary fund balance in their general fund of no less than two months (16.67%) of regular general fund operating revenues or regular general fund operating expenditure. PzfA 2.01.013 ® RESO NO: 2021-101 9/14/2021 ❑ MINUTE ORDER 3. PROVISIONS This section outlines provisions for the creation, use, appropriation, investment, and assignment of general fund assigned reserves. 1. Creation of reserves: Assigned reserve accounts may be established for either governmental or enterprise capital purposes; however, the purpose must be stated when the reserve is created. New restricted reserves accounts must originate through a City Council -adopted resolution or ordinance. 2. Appropriation and Use of reserves: General Fund assigned reserves may either be appropriated for expenditures in the General Fund, or transferred to Internal Service Funds (ISFs) through an approving Council resolution. If no appropriations or transfers have been made to assigned reserves in a fiscal year, the reserves will be carried over to the next fiscal year. Portions of assigned reserves, other than those for Operations and Contingency, shall be generally transferred to the respective ISFs such as those for IT, Technology Replacement, Vehicle replacement, Fleet Capital & Maintenance Reserve, and Infrastructure Funds, to be appropriated and spent in future years. ISFs may also be funded through appropriations from any other fund, when consistent with limitations imposed by this and other applicable governmental fiscal policies and procedures, and the City's Municipal Code. 3. Investment of reserves: The cash balance in assigned reserves will be deposited or invested as consistent with the City's Municipal Code, Investment Policy, and other applicable governmental fiscal policies and procedures. 4. Assignment of reserves: General Fund surplus at the close of any fiscal year shall be assigned as follows: a. During the preparation of the Comprehensive Annual Financial Statements after fiscal year- end close, preliminary General Fund balance that is not non -spendable, restricted, committed or already assigned will be assigned to the reserves described in the following order: a. First, to the Operating Reserve to bring it to the minimum target level. b. Second, any remaining surplus shall be assigned to the contingency reserve to bring it to the minimum target level. c. Third, any remaining surplus arising from gains from the sale of city property shall be assigned to City Facilities Reserve, unless the City Council directs otherwise. d. Fourth, any remaining surplus shall be assigned as indicated below: i. 50% to Retirement Reserve 248 2.01.013 X 9/14/2021 ii. 50% to Infrastructure Reserve Notwithstanding the provisions of part 4a: i. The City shall periodically review minimum target reserve levels and percentages of General Fund surplus to be assigned in light of changing conditions. ii. During budget preparation, staff shall determine and propose budgets for prudent levels of assigned reserve transfers to Internal Service Funds, including but not limited to Infrastructure, Vehicle Replacement, Technology Replacement, and City Facilities. APPENDIX None REVISION HISTORY: FISCAL POLICY: USE OF RESTRICTED RESERVES — RESO 2011-56 ... EFFECTIVE 6.21.2011 249 RESOLUTION NO.2021-144 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK APPROVING AN UPDATED INVESTMENT POLICY WHEREAS, The Finance Department has completed a review of the investment policy for the City of Rohnert Park ("City") incorporated in Resolution No. 2006-105 entitled Investment Policy for Idle Funds; and WHEREAS, the City's investment policy needs to be updated to include most recent California Government Code updates, expand the use of applicable assets classes, include additional best practices, and that staff recommends an update to the existing policy thereto; and WHEREAS, the proposed investment policy supersedes the policy adopted on April 25, 2006, under resolution No. 2006-105 of the Council of the City of Rohnert Park; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Rohnert Park hereby approves the adoption of the updated Investment Policy, attached as Exhibit A; which is incorporated herein by this reference, is effective immediately as of the date and time of adoption of this resolution; and DULY AND REGULARLY ADOPTED this 14th day of December, 2021. ATTEST: I 1 Elizabeth Machado, Deputy City Clerk Attachments: Exhibit A: Investment Policy HOLLINGSN'ORTH-ADAM Al F(iP LItiAROES: ( ) ABSENT: RD( �) .�I3STA IN: I(� GIUDICE: 250 I. INTRODUCTION The purpose of this investment policy is to identify various policies and procedures that will foster a prudent and systematic investment program designed to seek the City of Rohnert Park objectives of safety, liquidity, and return on investment through a diversified investment portfolio. The City has a fiduciary responsibility to maximize the productive use of assets entrusted to its care and to invest and manage those public funds wisely and prudently. This policy also serves to organize and formalize the City's investment -related activities, while complying with all applicable statutes governing the investment of public funds. This policy is written to incorporate industry best practices and recommendations from sources such as the Government Finance Officers Association (GFOA), California Municipal Treasurers Association (CMTA), California Debt and Investment Advisory Commission (CDIAC) and the Association of Public Treasurers (APT). This investment policy was endorsed and adopted by the City Council and is effective as of the 10 day of December, 2021, and replaces any previous versions. II. SCOPE This policy covers all funds and investment activities under the direct authority of the City, as set forth in the State Government Code, Sections 53600 et seq., with the following exceptions: • Proceeds of debt issuance shall be invested in accordance with the City's general investment philosophy as set forth in this policy; however, such proceeds are to be invested pursuant to the permitted investment provisions of their specific bond indentures. • IRS Section 115 Trust funds for post -employment benefits such as retirement or medical benefits. • Any other funds specifically exempted by the City Council. POOLING OF FUNDS Except for cash in certain restricted and special funds, the City will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping, and administration. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles. III. PRUDENCE Pursuant to California Government Code, Section 53600.3, all persons authorized to make investment decisions on behalf of the City are trustees and therefore fiduciaries subject to the Prudent Investor Standard: PAM "...all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the Agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the Agency. Within the limitations of this section and considering individual investments as part of an overall strategy, investments may be acquired as authorized by law." The Treasurer and other authorized persons responsible for managing City funds acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes provided that the Treasurer or other authorized persons acted in good faith. Deviations from expectations of a security's credit or market risk should be reported to the governing body in a timely fashion and appropriate action should be taken to control adverse developments. IV. OBJECTIVES The City's overall investment program shall be designed and managed with a degree of professionalism worthy of the public trust. The overriding objectives of the program are to preserve principal, provide sufficient liquidity, and manage investment risks, while seeking a market -rate of return. • SAFETY. Safety of principal is the foremost objective of the investment program. Investments will be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, the City will diversify its investments by investing funds among a variety of securities with independent returns. • LIQUIDITY. The investment portfolio will remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. • RETURN ON INVESTMENTS. The investment portfolio will be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints for safety and liquidity needs. V. DELEGATION OF AUTHORITY Authority to manage the City's investment program is derived from California Government Code, Sections 41006 and 53600 et seq. pwf The City Council is accountable for the management of the City's funds, including the administration of this investment policy. Management responsibility for the cash management of the funds is hereby delegated to the Treasurer. The Treasurer will be responsible for all transactions undertaken and will establish a system of procedures and controls to regulate the activities of subordinate officials and employees. Such procedures will include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Treasurer. The City may engage the services of one or more external investment advisers, who are registered under the Investment Advisers Act of 1940, to assist in the management of the City's investment portfolio in a manner consistent with the City's objectives. External investment advisers may be granted discretion to purchase and sell investment securities in accordance with this investment policy. The City's overall investment program shall be designed and managed with a degree of professionalism that is worthy of the public trust. The City recognizes that in a diversified portfolio, occasional measured losses may be inevitable and must be considered within the context of the overall portfolio's return and the cash flow requirements of the City. VI. ETHICS AND CONFLICTS OF INTEREST All participants in the investment process shall act as custodians of the public trust. Investment officials shall recognize that the investment portfolio is subject to public review and evaluation. Thus employees and officials involved in the investment process shall refrain from personal business activity that could create a conflict of interest or the appearance of a conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officials shall disclose to the City Manager any material interests in financial institutions with which they conduct business, and they shall further disclose any large personal financial/investment positions that could be related to the performance of the investment program. Employees and officers shall refrain from undertaking any personal investment transactions with the same individual with whom business is conducted on behalf of the City. VII. INTERNAL CONTROLS The Treasurer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the entity are protected from loss, theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the 253 cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. Periodically, as deemed appropriate by the City Council, an independent analysis by an external auditor shall be conducted to review internal controls, account activity and compliance with policies and procedures. Vlll. AUTHORIZED FINANCIAL INSTITUTIONS, DEPOSITORIES, AND BROKER/DEALERS To the extent practicable, the Treasurer shall endeavor to complete investment transactions using a competitive bid process whenever possible. The City's Treasurer will determine which financial institutions are authorized to provide investment services to the City. It shall be the City's policy to purchase securities only from authorized institutions and firms. The Treasurer shall maintain procedures for establishing a list of authorized broker/dealers and financial institutions which are approved for investment purposes that are selected through a process of due diligence as determined by the City. Due inquiry shall determine whether such authorized broker/dealers, and the individuals covering the City are reputable and trustworthy, knowledgeable and experienced in the investment of public funds and able to meet all of their financial obligations. These institutions may include "primary" dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15c3-1 (uniform net capital rule). In accordance with Section 53601.5, institutions eligible to transact investment business with the City include: • Institutions licensed by the state as a broker -dealer. • Institutions that are members of a federally regulated securities exchange. • Primary government dealers as designated by the Federal Reserve Bank and non - primary government dealers. • Nationally or state -chartered banks. • The Federal Reserve Bank. • Direct issuers of securities eligible for purchase. Selection of financial institutions and broker/dealers authorized to engage in transactions will be at the sole discretion of the City, except where the City utilizes an external investment adviser in which case the City may rely on the adviser for selection. All financial institutions which desire to become qualified bidders for investment transactions (and which are not dealing only with the investment adviser) must supply the Treasurer with audited financials and a statement certifying that the institution has reviewed the California Government Code, Section 53600 et seq. and the City's investment policy. The Treasurer will conduct an annual review of the financial condition and registrations of such qualified bidders. 254 Public deposits will be made only in qualified public depositories as established by State law. Deposits will be insured by the Federal Deposit Insurance Corporation, or, to the extent the amount exceeds the insured maximum, will be collateralized in accordance with State law. Selection of broker/dealers used by an external investment adviser retained by the City will be at the sole discretion of the adviser. Where possible, transactions with broker/dealers shall be selected on a competitive basis and their bid or offering prices shall be recorded. If there is no other readily available competitive offering, best efforts will be made to document quotations for comparable or alternative securities. When purchasing original issue instrumentality securities, no competitive offerings will be required as all dealers in the selling group offer those securities at the same original issue price. IX. AUTHORIZED INVESTMENTS The City's investments are governed by California Government Code, Sections 53600 et seq. Within the investments permitted by the Code, the City seeks to further restrict eligible investments to the guidelines listed below. In the event a discrepancy is found between this policy and the Code, the more restrictive parameters will take precedence. Percentage holding limits and minimum credit requirements listed in this section apply at the time the security is purchased. Any investment currently held at the time the policy is adopted which does not meet the new policy guidelines can be held until maturity and shall be exempt from the current policy. At the time of the investment's maturity or liquidation, such funds shall be reinvested only as provided in the current policy. An appropriate risk level shall be maintained by primarily purchasing securities that are of high quality, liquid, and marketable. The portfolio shall be diversified by security type and institution to avoid incurring unreasonable and avoidable risks regarding specific security types or individual issuers. 1. MUNICIPAL SECURITIES include obligations of the City, the State of California, and any local agency within the State of California, provided that: • The securities are rated in a rating category of "A" or its equivalent or better by at least one nationally recognized statistical rating organization ("NRSRO"). • No more than 5% of the portfolio may be invested in any single issuer. • No more than 30% of the portfolio may be in Municipal Securities. • The maximum maturity does not exceed five (5) years. 2. MUNICIPAL SECURITIES (REGISTERED TREASURY NOTES OR BONDS) of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a PM1 revenue -producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California. • The securities are rated in a rating category of "A" or its equivalent or better by at least one nationally recognized statistical rating organization ("NRSRO"). • No more than 5% of the portfolio may be invested in any single issuer. • No more than 30% of the portfolio may be in Municipal Securities. • The maximum maturity does not exceed five (5) years. 3. U.S. TREASURIES and other government obligations for which the full faith and credit of the United States are pledged for the payment of principal and interest. There are no limits on the dollar amount or percentage that the City may invest in U.S. Treasuries, provided that: • The maximum maturity is five (5) years. 4. FEDERAL AGENCIES or United States Government -Sponsored Enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government -sponsored enterprises. There are no limits on the dollar amount or percentage that the City may invest in Federal Agency or Government -Sponsored Enterprises (GSEs), provided that: • No more than 30% of the portfolio may be invested in any single Agency/GSE issuer. • The maximum maturity does not exceed five (5) years. • The maximum percent of agency callable securities in the portfolio will be 20%. 5. BANKER'S ACCEPTANCES, provided that: • They are issued by institutions which have short-term debt obligations rated "A- 1" or its equivalent or better by at least one NRSRO; or long-term debt obligations which are rated in a rating category of "A" or its equivalent or better by at least one NRSRO. • No more than 40% of the portfolio may be invested in Banker's Acceptances. • No more than 5% of the portfolio may be invested in any single issuer. • The maximum maturity does not exceed 180 days. 6. COMMERCIAL PAPER, provided that the securities are issued by an entity that meets all of the following conditions in either paragraph (a) or (b) and other requirements specified below: a. SECURITIES issued by corporations: (i) A corporation organized and operating in the United States with assets more than $500 million. Q1.1 (ii) The securities are rated "A-1" or its equivalent or better by at least one NRSRO. (iii) If the issuer has other debt obligations, they must be rated in a rating category of "A" or its equivalent or better by at least one NRSRO. b. SECURITIES issued by other entities: (i) The issuer is organized within the United States as a special purpose corporation, trust, or limited liability company. (ii) The securities must have program -wide credit enhancements including, but not limited to, overcollateralization, letters of credit, or a surety bond. (iii) The securities are rated "A-1" or its equivalent or better by at least one NRSRO. • No more than 10% of the outstanding commercial paper of any single issuer. • No more than 25% of the City's investment assets under management may be invested in Commercial Paper. • No more than 5% of the portfolio may be invested in any single issuer. • The maximum maturity does not exceed 270 days. 7. NEGOTIABLE CERTIFICATES OF DEPOSIT (NCDS), issued by a nationally or state -chartered bank, a savings association or a federal association, a state or federal credit union, or by a federally licensed or state -licensed branch of a foreign bank, provided that: • The amount of the NCD insured up to the FDIC limit does not require any credit ratings. • Any amount above the FDIC insured limit must be issued by institutions which have short-term debt obligations rated "A-1" or its equivalent or better by at least one NRSRO; or long-term obligations rated in a rating category of "A" or its equivalent or better by at least one NRSRO. • No more than 30% of the total portfolio may be invested in NCDs (combined with CDARS). • No more than 5% of the portfolio may be invested in any single issuer. • The maximum maturity does not exceed five (5) years. 8. FEDERALLY INSURED TIME DEPOSITS (Non -Negotiable Certificates of Deposit) in state or federally chartered banks, savings and loans, or credit unions, provided that: • The amount per institution is limited to the maximum covered under federal insurance. • No more than 20% of the portfolio will be invested in a combination of federally insured and collateralized time deposits. • The maximum maturity does not exceed five (5) years. 44� 9. COLLATERALIZED TIME DEPOSITS (Non -Negotiable Certificates of Deposit) in state or federally chartered banks, savings and loans, or credit unions in excess of insured amounts which are fully collateralized with securities in accordance with California law, provided that: • No more than 20% of the portfolio will be invested in a combination of federally insured and collateralized time deposits. • The maximum maturity does not exceed five (5) years. 10. CERTIFICATE OF DEPOSIT PLACEMENT SERVICE (CDARS), provided that: • No more than 30% of the total portfolio may be invested in a combination of Certificates of Deposit, including CDARS. • The maximum maturity does not exceed five (5) years. 11. COLLATERALIZED BANK DEPOSITS. City's deposits with financial institutions will be collateralized with pledged securities per California Government Code, Section 53651. There are no limits on the dollar amount or percentage that the City may invest in collateralized bank deposits. 12. REPURCHASE AGREEMENTS collateralized with securities authorized under California Government Code, maintained at a level of at least 102% of the market value of the Repurchase Agreement. There are no limits on the dollar amount or percentage that the City may invest, provided that: • Securities used as collateral for Repurchase Agreements will be delivered to an acceptable third party custodian. • Repurchase Agreements are subject to a Master Repurchase Agreement between the City and the provider of the repurchase agreement. The Master Repurchase Agreement will be substantially in the form developed by the Securities Industry and Financial Markets Association (SIFMA). • The maximum maturity does not exceed one (1) year. 13. STATE OF CALIFORNIA LOCAL AGENCY INVESTMENT FUND (LAIF), provided that: • The City may invest up to the maximum amount permitted by LAIF. • LAIF's investments in instruments prohibited by or not specified in the City's policy do not exclude the investment in LAIF itself from the City's list of allowable investments. 14. LOCAL GOVERNMENT INVESTMENT POOLS • Sonoma County Investment Pool • There is no issuer limitation for Local Government Investment Pools 258 15. CORPORATE MEDIUM TERM NOTES (MTNS), provided that: • The issuer is a corporation organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States. • The securities are rated in a rating category of "A" or its equivalent or better by at least one NRSRO. • No more than 30% of the total portfolio may be invested in MTNs. • No more than 5% of the portfolio may be invested in any single issuer. • The maximum maturity does not exceed five (5) years. 16. ASSET -BACKED, MORTGAGE -BACKED, MORTGAGE PASS -THROUGH SECURITIES, AND COLLATERALIZED MORTGAGE OBLIGATIONS FROM ISSUERS NOT DEFINED IN SECTIONS 3 AND 4 OF THE AUTHORIZED INVESTMENTS SECTION OF THIS POLICY, provided that: • The securities are rated in a rating category of "AA" or its equivalent or better by a NRSRO. • No more than 20% of the total portfolio may be invested in these securities. • No more than 5% of the portfolio may be invested in any single Asset -Backed or Commercial Mortgage security issuer. • The maximum legal final maturity does not exceed five (5) years. 17. MUTUAL FUNDS AND MONEY MARKET MUTUAL FUNDS that are registered with the Securities and Exchange Commission underthe Investment Company Act of 1940, provided that: a. MUTUAL FUNDS that invest in the securities and obligations as authorized under California Government Code, Section 53601 (a) to (k) and (m) to (q) inclusive and that meet either of the following criteria: (i) Attained the highest ranking or the highest letter and numerical rating provided by not less than two (2) NRSROs; or (ii) Have retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years' experience investing in the securities and obligations authorized by California Government Code, Section 53601 and with assets under management in excess of $500 million. • No more than 10% of the total portfolio may be invested in shares of any one mutual fund. b. MONEY MARKET MUTUAL FUNDS registered with the Securities and Exchange Commission under the Investment Company Act of 1940 and issued by diversified management companies and meet either of the following criteria: 259 (i) Have attained the highest ranking or the highest letter and numerical rating provided by not less than two (2) NRSROs; or (ii) Have retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years' experience managing money market mutual funds with assets under management in excess of $500 million. • No more than 20% of the total portfolio may be invested in the shares of any one Money Market Mutual Fund. c. No more than 20% of the total portfolio may be invested in these securities. 18. SUPRANATIONALS, provided that: • Issues are US dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed bythe International Bank for Reconstruction and Development, International Finance Corporation, or Inter -American Development Bank. • The securities are rated in a rating category of "AA" or its equivalent or better by a NRSRO. • No more than 30% of the total portfolio may be invested in these securities. • No more than 5% of the portfolio may be invested in any single issuer. • The maximum maturity does not exceed five (5) years. X. PROHIBITED INVESTMENT VEHICLES AND PRACTICES • State law notwithstanding, any investments not specifically described herein are prohibited, including, but not limited to futures and options. • In accordance with Government Code, Section 53601.6, investment in inverse floaters, range notes, or mortgage derived interest -only strips is prohibited. • Investment in any security that could result in a zero interest accrual if held to maturity is prohibited. Under a provision sunsetting on January 1, 2026, securities backed by the U.S. Government that could result in a zero- or negative -interest accrual if held to maturity are permitted. • Trading securities for the sole purpose of speculating on the future direction of interest rates is prohibited. • Purchasing or selling securities on margin is prohibited. • The use of reverse repurchase agreements, securities lending or any other form of borrowing or leverage is prohibited. • The purchase of foreign currency denominated securities is prohibited. • Agencies that are not Qualified Institutional Buyers (QIB) as defined by the Securities and Exchange Commission are prohibited from purchasing Private Placement Securities. The SEC defines a QIB as having at least $100,000,000 in securities owned and invested. WOW • The City recognizes that it has an equal obligation to be aware of the social and political impacts of its investments, and subsequently to act responsibly in making its financial decisions. In the event all general objectives mandated by state law and set forth in Section IV above are met and created equal, the City shall not knowingly make any investments in any institution, company, corporation, subsidiary or affiliate that practices or supports directly or indirectly through its actions discrimination on the basis of race, religion, color, creed, national or ethnic origin, age, sex, sexual preference, or physical disability. XI. INVESTMENT POOLS/MUTUAL FUNDS The City shall conduct a thorough investigation of any pool or mutual fund prior to making an investment, and on a continual basis thereafter. The Treasurer shall develop a questionnaire which will answer the following general questions: • A description of eligible investment securities, and a written statement of investment policy and objectives. • A description of interest calculations and how it is distributed, and how gains and losses are treated. • A description of how the securities are safeguarded (including the settlement processes, and how often the securities are priced and the program audited. • A description of who may invest in the program, how often, what size deposit and withdrawal are allowed. • A schedule for receiving statements and portfolio listings. • Are reserves, retained earnings, etc. utilized by the pool/fund? • A fee schedule, and when and how is it assessed. • Is the pool/fund eligible for bond proceeds and/or will it accept such proceeds? XII. COLLATE RALIZATI ON CERTIFICATES OF DEPOSIT (CDs). The City shall require any commercial bank or savings and loan association to deposit eligible securities with an agency of a depository approved by the State Banking Department to secure any uninsured portion of a Non -Negotiable Certificate of Deposit. The value of eligible securities as defined pursuant to California Government Code, Section 53651, pledged against a Certificate of Deposit shall be equal to 150% of the face value of the CD if the securities are classified as mortgages and 110% of the face value of the CD for all other classes of security. COLLATE RALIZATI ON OF BANK DEPOSITS. This is the process by which a bank or financial institution pledges securities, or other deposits for the purpose of securing repayment of deposited funds. The City shall require any bank or financial institution to comply with the collateralization criteria defined in California Government Code, Section 53651. REPURCHASE AGREEMENTS. The City requires that Repurchase Agreements be collateralized only by securities authorized in accordance with California Government Code: • The securities which collateralize the repurchase agreement shall be priced at Market Value, including any Accrued Interest plus a margin. The Market Value of the securities that underlie a repurchase agreement shall be valued at 102% or greater of the funds borrowed against those securities. • Financial institutions shall mark the value of the collateral to market at least monthly and increase or decrease the collateral to satisfy the ratio requirement described above. • The City shall receive monthly statements of collateral. XIII. DELIVERY, SAFEKEEPING AND CUSTODY DELIVERY -VERSUS -PAYMENT (DVP). All investment transactions shall be conducted on a delivery -versus -payment basis. SAFEKEEPING AND CUSTODY. To protect against potential losses due to failure of individual securities dealers, and to enhance access to securities, interest payments and maturity proceeds, all cash and securities in the City's portfolio shall be held in safekeeping in the City's name by a third party custodian, acting as agent for the City under the terms of a custody agreement executed by the bank and the City. All investment transactions will require a safekeeping receipt or acknowledgment generated from the trade. A monthly report will be received by the City from the custodian listing all securities held in safekeeping with current market data and other information. The only exceptions to the foregoing shall be depository accounts and securities purchases made with: (i) local government investment pools; (ii) time certificates of deposit, and, (iii) mutual funds and money market mutual funds, since these securities are not deliverable. XIV. MAXIMUM MATURITY To the extent possible, investments shall be matched with anticipated cash flow requirements and known future liabilities. The City will not invest in securities maturing more than five (5) years from the date of trade settlement, unless the City Council has by resolution granted authorityto make such an investment. XV. RISK MANAGEMENT AND DIVERSIFICATION MITIGATING CREDIT RISK IN THE PORTFOLIO 0-W Credit risk is the risk that a security or a portfolio will lose some or all its value due to a real or perceived change in the ability of the issuer to repay its debt. The City will mitigate credit risk by adopting the following strategies: • The diversification requirements included in the "Authorized Investments" section of this policy are designed to mitigate credit risk in the portfolio. • No more than 5% of the total portfolio may be deposited with or invested in securities issued by any single issuer unless otherwise specified in this policy. • The City may elect to sell a security prior to its maturity and record a capital gain or loss in order to manage the quality, liquidity or yield of the portfolio in response to market conditions or City's risk preferences. • If a security owned by the City is downgraded to a level below the requirements of this policy, making the security ineligible for additional purchases, the following steps will betaken: • Any actions taken related to the downgrade by the investment manager will be communicated to the Treasurer in a timely manner. • If a decision is made to retain the security, the credit situation will be monitored and reported to the City Council. MITIGATING MARKET RISK IN THE PORTFOLIO Market risk is the risk that the portfolio value will fluctuate due to changes in the general level of interest rates. The City recognizes that, over time, longer -term portfolios have the potential to achieve higher returns. On the other hand, longer -term portfolios have higher volatility of return. The City will mitigate market risk by providing adequate liquidity for short-term cash needs, and by making longer -term investments only with funds that are not needed for current cash flow purposes. The City further recognizes that certain types of securities, including variable rate securities, securities with principal paydowns prior to maturity, and securities with embedded options, will affect the market risk profile of the portfolio differently in different interest rate environments. The City, therefore, adopts the following strategies to control and mitigate its exposure to market risk: • The City will maintain a minimum of six months of budgeted operating expenditures in short term investments to provide sufficient liquidity for expected disbursements. • The maximum stated final maturity of individual securities in the portfolio will be five (5) years, except as otherwise stated in this policy. U.-Al • The duration of the portfolio will generally be approximately equal to the duration (typically, plus or minus 20%) of a Market Benchmark, an index selected by the City based on the City's investment objectives, constraints and risk tolerances. XVI. REVIEW OF INVESTMENT PORTFOLIO The Treasurer shall periodically, but no less than quarterly, review the portfolio to identify investments that do not comply with this investment policy and establish protocols for reporting major and critical incidences of noncompliance to the City Council. XVII. PERFORMANCE EVALUATION The investment portfolio shall be designed to attain a market -average rate of return throughout budgetary and economic cycles, taking into account the City's risk constraints, the cash flow characteristics of the portfolio, and state and local laws, ordinances or resolutions that restrict investments. The Treasurer shall monitor and evaluate the portfolio's performance relative to the chosen market benchmark(s), which will be included in the Treasurer's quarterly report. The Treasurer shall select an appropriate, readily available index to use as a market benchmark. XVIII. REPORTING MONTHLY REPORTS Monthly transaction reports will be submitted to the City Council in accordance with California Government Code Section 53607. QUARTERLY REPORTS Monthly reports may be supplemented with a detailed quarterly investment report to the City Council which provides disclosure of the City's investment activities. These reports will disclose, at a minimum, the following information about the City's portfolio: 1. An asset listing showing par value, cost and independent third -party fair market value of each security as of the date of the report, the source of the valuation, type of investment, issuer, maturity date and interest rate. 2. Transactions for the period. 3. A description of the funds, investments and programs (including lending programs) managed by contracted parties (i.e. LAIF; investment pools, outside money managers and securities lending agents) 4. A one -page summary report that shows: K-11I a. Average maturity of the portfolio and modified duration of the portfolio; b. Maturity distribution of the portfolio; c. Percentage of the portfolio represented by each investment category; d. Average portfolio credit quality; and, e. Time -weighted total rate of return for the portfolio for the prior one month, three months, twelve months and since inception compared to the City's market benchmark returns for the same periods; 5. A statement of compliance with investment policy, including a schedule of any transactions or holdings which do not comply with this policy or with the California Government Code, including a justification for their presence in the portfolio and a timetable for resolution. 6. A statement that the City has adequate funds to meet its cash flow requirements for the next three months. XIX. REVIEW OF INVESTMENT POLICY The investment policy will be reviewed periodically to ensure its consistency with the overall objectives of preservation of principal, liquidity and return, and its relevance to current law and financial and economic trends. Any recommended modifications or amendments shall be presented by staff to the City Council for their consideration and adoption. GLOSSARY OF INVESTMENT TERMS AGENCIES. Shorthand market terminology for any obligation issued by a government -sponsored entity (GSE), or a federally related institution. Most obligations of GSEs are not guaranteed by the full faith and credit of the US government. Examples are: FFCB. The Federal Farm Credit Bank System provides credit and liquidity in the agricultural industry. FFCB issues discount notes and bonds. FHLB. The Federal Home Loan Bank provides credit and liquidity in the housing market. FHLB issues discount notes and bonds. FHLMC. Like FHLB, the Federal Home Loan Mortgage Corporation provides credit and liquidity in the housing market. FHLMC, also called "FreddieMac" issues discount notes, bonds and mortgage pass -through securities. FNMA. Like FHLB and FreddieMac, the Federal National Mortgage Association was established to provide credit and liquidity in the housing market. FNMA, also known as "FannieMae," issues discount notes, bonds and mortgage pass -through securities. GNMA. The Government National Mortgage Association, known as "GinnieMae," issues mortgage pass -through securities, which are guaranteed by the full faith and credit of the US Government. PEFCO. The Private Export Funding Corporation assists exporters. Obligations of PEFCO are not guaranteed by the full faith and credit of the US government. TVA. The Tennessee Valley Authority provides flood control and power and promotes development in portions of the Tennessee, Ohio, and Mississippi River valleys. TVA currently issues discount notes and bonds. ASSET BACKED SECURITIES. Securities supported by pools of installment loans or leases or by pools of revolving lines of credit. AVERAGE LIFE. In mortgage -related investments, including CMOs, the average time to expected receipt of principal payments, weighted by the amount of principal expected. BANKER'S ACCEPTANCE. A money market instrument created to facilitate international trade transactions. It is highly liquid and safe because the risk of the trade transaction is transferred to the bank which "accepts" the obligation to pay the investor. BENCHMARK. A comparison security or portfolio. A performance benchmark is a partial market index, which reflects the mix of securities allowed under a specific investment policy. BROKER. A broker brings buyers and sellers together for a transaction for which the broker receives a commission. A broker does not sell securities from their own position. CALLABLE. A callable security gives the issuer the option to call it from the investor prior to its maturity. The main cause of a call is a decline in interest rates. If interest rates decline, the issuer will likely call its current securities and reissue them at a lower rate of interest. CERTIFICATE OF DEPOSIT (CD). A time deposit with a specific maturity evidenced by a certificate. CERTIFICATE OF DEPOSIT ACCOUNT REGISTRY SYSTEM (CDARS). A private placement service that allows local agencies to purchase more than $2S0,000 in CDs from a single financial institution (must be a participating institution of CDARS) while still maintaining FDIC insurance coverage. CDARS is currently the only entity providing this service. CDARS facilitates the trading of deposits between the California institution and other participating institutions in amounts that are less than $250,000 each, so that FDIC coverage is maintained. COLLATERAL. Securities or cash pledged by a borrower to secure repayment of a loan or repurchase agreement. Also, securities pledged by a financial institution to secure deposits of public monies. COLLATERALIZED BANK DEPOSIT. A bank deposit that is collateralized at least 100% (principal plus interest to maturity). The deposit is collateralized using assets set aside by the issuer such as Treasury W.B.] securities or other qualified collateral to secure the deposit in excess of the limit covered by the Federal Deposit Insurance Corporation. COLLATERALIZED MORTGAGE OBLIGATIONS (CMO). Classes of bonds that redistribute the cash flows of mortgage securities (and whole loans) to create securities that have different levels of prepayment risk, as compared to the underlying mortgage securities. COLLATERALIZED TIME DEPOSIT. Time deposits that are collateralized at least 100% (principal plus interest to maturity). These instruments are collateralized using assets set aside by the issuer such as Treasury securities or other qualified collateral to secure the deposit in excess of the limit covered by the Federal Deposit Insurance Corporation. COMMERCIAL PAPER. The short-term unsecured debt of corporations. COUPON. The rate of return at which interest is paid on a bond. CREDIT RISK. The risk that principal and/or interest on an investment will not be paid in a timely manner due to changes in the condition of the issuer. DEALER. A dealer acts as a principal in security transactions, selling securities from and buying securities for their own position. DEBENTURE. A bond secured only by the general credit of the issuer. DELIVERYVS. PAYMENT (DVP). A securities industry procedure whereby payment for a security must be made at the time the security is delivered to the purchaser's agent. DERIVATIVE. Any security that has principal and/or interest payments which are subject to uncertainty (but not for reasons of default or credit risk) as to timing and/or amount, or any security which represents a component of another security which has been separated from other components ("Stripped" coupons and principal). A derivative is also defined as a financial instrument the value of which is totally or partially derived from the value of another instrument, interest rate, or index. DISCOUNT. The difference between the par value of a bond and the cost of the bond, when the cost is below par. Some short-term securities, such as T-bills and banker's acceptances, are known as discount securities. They sell at a discount from par and return the par value to the investor at maturity without additional interest. Other securities, which have fixed coupons, trade at a discount when the coupon rate is lower than the current market rate for securities of that maturity and/or quality. DIVERSIFICATION. Dividing investment funds among a variety of investments to avoid excessive exposure to any one source of risk. DURATION. The weighted average time to maturity of a bond where the weights are the present values of the future cash flows. Duration measures the price sensitivity of a security to changes interest rates. FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC). The Federal Deposit Insurance Corporation (FDIC) is an independent federal agency insuring deposits in U.S. banks and thrifts in the event of bank failures. The FDIC was created in 1933 to maintain public confidence and encourage stability in the financial system through the promotion of sound banking practices. FEDERALLY INSURED TIME DEPOSIT. A time deposit is an interest -bearing bank deposit account that has a specified date of maturity, such as a certificate of deposit (CD). These deposits are limited to funds insured in accordance with FDIC insurance deposit limits. LEVERAGE. Borrowing funds in order to invest in securities that have the potential to pay earnings at a rate higher than the cost of borrowing. LIQUIDITY. The speed and ease with which an asset can be converted to cash. LOCAL AGENCY INVESTMENT FUND (LAIF). A voluntary investment fund open to government entities and certain non-profit organizations in California that is managed by the State Treasurer's Office. LOCAL GOVERNMENT INVESTMENT POOL. Investment pools that range from the State Treasurer's Office Local Agency Investment Fund (LAIF) to county pools, to Joint Powers Authorities (JPAs). These funds are not subject to the same SEC rules applicable to money market mutual funds. 01-YA MAKE WHOLE CALL. A type of call provision on a bond that allows the issuer to pay off the remaining debt early. Unlike a call option, with a make whole call provision, the issuer makes a lump sum payment that equals the net present value (NPV) of future coupon payments that will not be paid because of the call. With this type of call, an investor is compensated, or "made whole." MARGIN. The difference between the market value of a security and the loan a broker makes using that security as collateral. MARKET RISK. The risk that the value of securities will fluctuate with changes in overall market conditions or interest rates. MARKET VALUE. The price at which a security can be traded. MATURITY. The final date upon which the principal of a security becomes due and payable. MEDIUM TERM NOTES. Unsecured, investment -grade senior debt securities of major corporations which are sold in relatively small amounts on either a continuous or an intermittent basis. MTNs are highly flexible debt instruments that can be structured to respond to market opportunities or to investor preferences. MODIFIED DURATION. The percent change in price for a 100-basis point change in yields. Modified duration is the best single measure of a portfolio's or security's exposure to market risk. MONEY MARKET. The market in which short-term debt instruments (T-bills, discount notes, commercial paper, and banker's acceptances) are issued and traded. MONEY MARKET MUTUAL FUND. A mutual fund that invests exclusively in short-term securities. Examples of investments in money market funds are certificates of deposit and U.S. Treasury securities. Money market funds attempt to keep their net asset values at $1 per share. MORTGAGE PASS -THROUGH SECURITIES. A securitized participation in the interest and principal cash flows from a specified pool of mortgages. Principal and interest payments made on the mortgages are passed through to the holder of the security. MUNICIPAL SECURITIES. Securities issued by state and local agencies to finance capital and operating expenses. MUTUAL FUND. An entity which pools the funds of investors and invests those funds in a set of securities which is specifically defined in the fund's prospectus. Mutual funds can be invested in various types of domestic and/or international stocks, bonds, and money market instruments, as set forth in the individual fund's prospectus. For most large, institutional investors, the costs associated with investing in mutual funds are higher than the investor can obtain through an individually managed portfolio. NATIONALLY RECOGNIZED STATISTICAL RATING ORGANIZATION (NRSRO). A credit rating agency that the Securities and Exchange Commission in the United States uses for regulatory purposes. Credit rating agencies provide assessments of an investment's risk. The issuers of investments, especially debt securities, pay credit rating agencies to provide them with ratings. The three most prominent NRSROs are Fitch, S&P, and Moody's. NEGOTIABLE CERTIFICATE OF DEPOSIT (CD). A short-term debt instrument that pays interest and is issued by a bank, savings or federal association, state or federal credit union, or state -licensed branch of a foreign bank. Negotiable CDs are traded in a secondary market. PRIMARY DEALER. A financial institution (1) that is a trading counterparty with the Federal Reserve in its execution of market operations to carry out U.S. monetary policy, and (2) that participates for statistical reporting purposes in compiling data on activity in the U.S. Government securities market. PRUDENT PERSON (PRUDENT INVESTOR) RULE. A standard of responsibility which applies to fiduciaries. In California, the rule is stated as "Investments shall be managed with the care, skill, prudence and diligence, under the circumstances then prevailing, that a prudent person, acting in a like capacity and familiar with such matters, would use in the conduct of an enterprise of like character and with like aims to accomplish similar purposes." 01-1.1 REPURCHASE AGREEMENT. Short-term purchases of securities with a simultaneous agreement to sell the securities back at a higher price. From the seller's point of view, the same transaction is a reverse repurchase agreement. SAFEKEEPING. A service to bank customers whereby securities are held by the bank in the customer's name. SECURITIES AND EXCHANGE COMMISSION (SEC). The U.S. Securities and Exchange Commission (SEC) is an independent federal government agency responsible for protecting investors, maintaining fair and orderly functioning of securities markets and facilitating capital formation. It was created by Congress in 1934 as the first federal regulator of securities markets. The SEC promotes full public disclosure, protects investors against fraudulent and manipulative practices in the market, and monitors corporate takeover actions in the United States. SECURITIES AND EXCHANGE COMMISSION SEC) RULE 150-1. An SEC rule setting capital requirements for brokers and dealers. Under Rule 156-1, a broker or dealer must have sufficient liquidity in order to cover the most pressing obligations. This is defined as having a certain amount of liquidity as a percentage of the broker/dealer's total obligations. If the percentage falls below a certain point, the broker or dealer may not be allowed to take on new clients and may have restrictions placed on dealings with current client. STRUCTURED NOTE. A complex, fixed income instrument, which pays interest, based on a formula tied to other interest rates, commodities or indices. Examples include inverse floating rate notes which have coupons that increase when other interest rates are falling, and which fall when other interest rates are rising, and "dual index floaters," which pay interest based on the relationship between two other interest rates - for example, the yield on the ten-year Treasury note minus the Libor rate. Issuers of such notes lock in a reduced cost of borrowing by purchasing interest rate swap agreements. SUPRANATIONAL. A Supranational is a multi -national organization whereby member states transcend national boundaries or interests to share in the decision making to promote economic development in the member countries. TOTAL RATE OF RETURN. A measure of a portfolio's performance over time. It is the internal rate of return, which equates the beginning value of the portfolio with the ending value; it includes interest earnings, realized and unrealized gains, and losses in the portfolio. U.S. TREASURY OBLIGATIONS. Securities issued by the U.S. Treasury and backed by the full faith and credit of the United States. Treasuries are considered to have no credit risk and are the benchmark for interest rates on all other securities in the US and overseas. The Treasury issues both discounted securities and fixed coupon notes and bonds. TREASURY BILLS. All securities issued with initial maturities of one year or less are issued as discounted instruments and are called Treasury bills. The Treasury currently issues three- and six-month T- bills at regular weekly auctions. It also issues "cash management" bills as needed to smooth out cash flows. TREASURY NOTES. All securities issued with initial maturities of two to ten years are called Treasury notes and pay interest semi-annually. TREASURY BONDS. All securities issued with initial maturities greater than ten years are called Treasury bonds. Like Treasury notes, they pay interest semi-annually. YIELD TO MATURITY. The annualized internal rate of return on an investment which equates the expected cash flows from the investment to its cost. REVISION HISTORY: City of Rohnert Park Investment Policy for Idle Funds - Resolution 2006-105 ... Effective 04.25.2006 0*1 SUBJECT/TITLE: DEBT MANAGEMENT POLICY 1. PURPOSE CITY OF ROHNERT PARK CITY COUNCIL POLICY POLICY NO: APPROVED BY: APPROVAL DATE: 2.01.011 9 RESO NO: 2017-084 6/27/2017 ❑ MINUTE ORDER The City of Rohnert Park desires to comply with Government Code Section 8855(i), effective on January 1, 2017. 2. FINDINGS This Debt Policy is intended to comply with Government Code Section 8855(i), effective on January 1, 2017, and shall govern all debt undertaken by the City. This policy is also the Debt Policy of affiliated city entities (successor agencies, financing corporations, joint powers authorities, CFDs). The City hereby recognizes that a fiscally prudent debt policy is required in order to: • Maintain the City's sound financial position. • Ensure the City has the flexibility to respond to changes in future service priorities, revenue levels, and operating expenses. • Protect the City's credit -worthiness. • Ensure that all debt is structured in order to protect both current and future taxpayers, ratepayers and constituents of the City. • Ensure that the City's debt is consistent with the City's planning goals and objectives and capital improvement program and/or budget, as applicable. The City Council may waive any provisions hereof in connection with individual financing without an amendment hereto, upon a finding that such waiver is in the City's best interests. 270 SUBJECT/TITLE: DEBT MANAGEMENT POLICY CITY OF ROHNERT PARK CITY COUNCIL POLICY POLICY NO: APPROVED BY: 2.01.011 ® RESO NO: 2017-084 ❑ MINUTE ORDER 3. POLICIES A. Purposes for Which Debt May Be Issued APPROVAL DATE: 6/27/2017 (i) Long -Term Debt. Long-term debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements and facilities, equipment and land to be owned and operated by the City. (a) Long -Term debt financings are appropriate when the following conditions exist: • When the project to be financed is necessary to provide basic services. • When the project to be financed will provide benefit to constituents over multiple years. • When total debt does not constitute an unreasonable burden to the City and its taxpayers and/or ratepayers, as applicable. • When the debt is used to refinance outstanding debt in order to produce debt service savings or to realize the benefits of a debt restructuring. (b) Long-term debt financings will not generally be considered appropriate for current operating expenses and routine maintenance expenses. (c) The City may use long-term debt financings subject to the following conditions: • The project to be financed must be approved by the City Council. • The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the average useful life of the project to be financed by more than 20%. • The City estimates that sufficient revenues will be available to service the debt through its maturity. • The City determines that the issuance of the debt will comply with the applicable state and federal law. 271 CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: DEBT MANAGEMENT POLICY 2.01.011 APPROVED BY: ® RESO NO: 2017-084 ❑ MINUTE ORDER APPROVAL DATE: 6/27/2017 (ii) Short -Term Debt. Short-term debt may be issued to provide financing for the City's operational cash flows in order to maintain a steady and even cash flow balance. Short-term debt may also be used to finance short-lived capital projects; for example, the City may undertake lease -purchase financing for equipment. (iii) Financings on Behalf of Other Entities. The City may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of City. In such cases, the City shall take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and that the issuance of such debt is consistent with the policies set forth herein. B. Types of Debt The following types of debt are allowable under this Debt Policy: • General obligation bonds (GO Bonds) • Bond or grant anticipation notes (BANs) • Lease revenue bonds, certificates of participation (COPS) and lease -purchase transactions • Other revenue bonds and COPs • Tax and revenue anticipation notes (TRANs) • Land -secured financings, such as special tax revenue bonds issued under the Mello -Roos Community Facilities Act of 1982, as amended, and limited obligation bonds issued under applicable assessment statutes • Tax increment financing to the extent permitted under State law • Conduit financings, such as financings for affordable rental housing and qualified 501(c)(3) organizations • Interfund loans to and from special revenue, enterprise, and internal service funds. The City Council may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Policy. 272 CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: DEBT MANAGEMENT POLICY 2.01.011 N RESO NO: 2017-084 ❑ MINUTE ORDER 6/27/2017 Debt shall be issued as fixed rate debt unless the City makes a specific determination as to why a variable rate issue would be beneficial to the City in a specific circumstance. Interest rates on interfund loans may be fixed or be tied to an index such as California Local Agency Investment Fund (LAIF) or Sonoma County Investment Pool (SCIP). C: Relationship of Debt to Capital Improvement Program and Budget The City is committed to long-term capital planning. The City can issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City's capital budget and the capital improvement plan. The City shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues. The City shall seek to avoid the use of debt to fund infrastructure and facilities improvements that are the result of normal wear and tear. The City shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that projects are available when needed in furtherance of the City's public purposes. D. Policy Goals Related to Planning Goals and Objectives The City is committed to long-term financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. The City would issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City's annual operations budget. It is a policy goal of the City to protect taxpayers, ratepayers (if applicable) and constituents by utilizing conservative financing methods and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs. The City will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges. When refinancing debt, it shall be the policy goal of the City to realize, whenever possible, and subject to any overriding non -financial policy considerations, minimum net present value debt service savings equal to or greater than 3.0% of the refunded principal amount. 273 CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: DEBT MANAGEMENT POLICY 2.01.011 ® RESO NO: 2017-084 6/27/2017 O MINUTE ORDER E. Internal Control Procedures When issuing debt, in addition to complying with the terms of this Debt Policy, the City shall comply with any other applicable policies regarding initial bond disclosure, continuing disclosure, post -issuance compliance, and investment of bond proceeds. Without limiting the foregoing, the City will periodically review the requirements of and will remain in compliance with the following: • Any continuing disclosure undertakings entered into by the City in accordance with SEC Rule 15c2-12_ • Any federal tax compliance requirements, including, without limitation, recordkeeping related to expenditures of tax exempt bond proceeds, arbitrage and rebate compliance. • The City's investment policies as they relate to the use and investment of bond proceeds. Proceeds of debt will be held either (a) by a third -party trustee or fiscal agent, which will disburse such proceeds to or upon the order of the City upon the submission of one or more written requisitions by the City Treasurer (or his or her written designee), or (b) by the City, to be held and accounted for in a separate fund or account, the expenditure of which will be carefully documented by the City. REVISION HISTORY: JUNE 27, 2017: ORIGINAL ADOPTION OF DEBT MANAGEMENT POLICY 274 ROHNERT I�ARk CITY OF ROHNERT PARK i9 Gz CAEiFORN�� CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: FINANCIAL CRISIS RESPONSE PLAN 2.01.012 MINUTE ORDER 9/27/2022 9/27/2022 1. PURPOSE The purpose of the Financial Crisis Response Plan is to: • Provide early warning of a financial crisis. • Provide decision makers flexibility and choices in their responses to a crisis. • Document potential responses in advance. • Preserve City services for the community by avoiding or minimizing layoffs, pay reductions, benefit reductions for service providers in response to a financial crisis. PAM19111 W 1 The indicators of a financial crisis and the potential responses are documented in this Financial Crisis Response Plan. The council may adopt revisions to the Financial Crisis Response Plan from time to time without amending or updating this policy. 3. BACKGROUND Municipal revenues are cyclical —fluctuating with the rising and falling tide of our local, state and national economies. Loss of a major employer, sales tax generator, or other events can negatively impact city revenue as well. The city may better prepare for the inevitable decline in revenues by developing and monitoring a set of early warning signs or indicators of financial trouble ahead and potential responses. 4. PROVISIONS It shall be the policy of the city to: 1. Maintain a Financial Crisis Response Plan. 2. Monitor the indicators in the Financial Crisis Response Plan at least quarterly. 3. Report to city council upon one of the indicators being triggered. 4. Implement appropriate responses to triggered indicators in a timely manner. The implementation of responses will be done by the city manager in accordance with other policies. City council approval will be sought if the appropriate response exceeds the city manager's authority. Page 1 of 5 PW CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: FINANCIAL CRISIS RESPONSE PLAN 2.01.012 MINUTE ORDER 9/27/2022 9/27/2022 Financial Crisis Response Plan Municipal revenues are cyclical —fluctuating with the rising and falling tide of our local, state and national economies. Loss of a major employer, sales tax generator, or other events can negatively impact City revenue as well. In the last recession, City general fund revenues fell by $3 million (12.6%) and were below peak levels for five years. The City cut services, eliminated programs, reduced maintenance, and even laid -off employees during the last recession. The City may better prepare for the inevitable decline in revenues by developing and monitoring a set of early warning signs or indicators of financial trouble ahead. Depending on the severity of the indicator, corresponding potential actions may be considered in response. These indicators and responses are intended as guide posts and are not rigidly set mandates. Level 1 and Level 2 Responses can be implemented at any time by staff or the council as appropriate regardless of whether indicators are met. Financial Crisis Response Plan Goals: • Provide early warning of a financial crisis. • Provide decision makers flexibility and choices in their responses to a crisis. • Document potential responses in advance. • Preserve City services for the community by avoiding or minimizing layoffs, pay reductions, benefit reductions for service providers in response to a financial crisis. Level 1 Financial Crisis Indicators of a financial crisis: A. Indication of actual negative revenue growth, based on year -over -year comparison, or B. Indication of revenue less than budget amounts by 5%, or C. Indication of three consecutive months of negative TOT receipts, based on a year -over -year comparison, or D. Indication of use of reserves for operations, or E. Indication of negative sales tax growth, based on year -over -year comparison, for two consecutive quarters. Estimated Responses:' Amount 1. Suspend Policy re: Use of General Fund Surplus $ 200,000 2. Increase Use of Lost Revenue for Operations $ 500,000 ' See the next page for an explanation of the responses. Page 2 of 5 MCI CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: FINANCIAL CRISIS RESPONSE PLAN 2.01.012 MINUTE ORDER 9/27/2022 9/27/2022 3. Departments Cut Budgets Up to 5% $ 2,200,000 4. Suspend Some of GF Infrastructure Fund Contributions $ 200,000 5. Suspend Some Capital Purchases/Expenditures $ 50,000 6. Suspend Some of GF Vehicle Replacement Fund Contributions $ 550,000 7. Suspend Technology Replacement Fund Contribution $ 50,000 8. Examine or Revise the City's Budget Process for Potential Savings $ Unknown Total Level 1 $ 3,750,000 Explanation of Responses — Level 1 1. Suspend Fiscal Policy 2.01.013 - Reserve Policy and the Use of General Fund Surplus: Per City policy, Operating Reserves are maintained at a minimum of 17% and Contingency Reserves at a minimum of 5% of operating expenditures. When budgeted expenditures increase, the policy calls for increasing contributions to reserves to maintain minimum levels. These contributions could be suspended in a crisis. However, in a crisis it is likely that revenues will be insufficient to increase contributions to reserves. 2. Increase Use of Lost Revenue for Operations: A portion of casino mitigation funds may be available to pay back the General Fund for lost property and sales tax due to the casino occupying land that was to be in the city limits and developed. This could involve suspending a capital improvement to fund operations. 3. Departments Cut Budgets Up to 5%: The effectiveness of this strategy depends on when it is triggered. If it is early in the fiscal year, than there is time for the departments to adjust. If late in the year, it will be difficult to cut because expenditures have already been made. Reductions could be carried forward to future years. 4. Suspend General Fund Infrastructure Fund Contributions: Over the last few years the City has contributed General Fund monies toward replacement of City infrastructure — buildings, streets, playgrounds, etc. The annual amount is typically about $1.2 million. A portion of this contribution could be suspended. The FY 22-23 budget includes $2.7 million for this fund. The FY 22-23 budget projects a year-end fund balance of $1.9 million for the Infrastructure Fund. 5. Suspend Some Capital Purchases/Expenditures: Each year the City replaces a few capital items. These could be evaluated and possibly postponed. If they have already been purchased, this response is not possible. Page 3 of 5 PZ&A CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: FINANCIAL CRISIS RESPONSE PLAN 2.01.012 MINUTE ORDER 9/27/2022 9/27/2022 6. Suspend General fund Vehicle Replacement Fund Contributions: Each year the City contributes approximately $1.1 million toward replacement of City vehicles on a schedule. Some or all of the contributions could be suspended and the vehicles replacements delayed. 7. Suspend Technology Replacement Fund Contribution: The City sets aside funds to replace equipment as it reaches the end of its useful life; this set -aside could be suspended. The FY 22- 23 budget includes $50,000 for this contribution. 8. Examine or Revise the City's Budget Process for Potential Savings: As the City works through a financial crisis, during budget development, it may make sense to switch budgeting method to "Zero Base Budgeting" or another more conservative budgeting method. Level 2 Financial Crisis Unlike the response measures in Level 1, which can provide for multiple -year budget reductions, Level 2 measures are one-time withdrawals of reserve and trust funds that once used are gone. Indicators: A. Indication of second year of actual negative revenue growth, based on year -over -year comparison, or B. Indication of revenue less than budget amounts by 10%, or C. Indication of Property Tax Assessment with a decline of 2% or more. Responses: 1. Use Rohnert Park Foundation Fund Balance to fund Operations 2. Use One Third of General Fund Contingency Reserves 3. Use One Third of General Fund Operating Reserve 4. Withdraw Retiree Medical Trust Funds (CERBT) 5. Withdraw Retirement Trust Funds (PARS) 6. Withdraw 10% of Funds Assigned to Downtown Total Level 2 Estimated Amount $ 500,000 $ 850,000 $ 2,500,000 $ 800,000 $ 400,000 $ 1,100,000 $ 6,150,000 278 Page 4 of 5 RpµNERT I�ARk CITY OF ROHNERT PARK i9 Gz CAEIFORN�� CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: FINANCIAL CRISIS RESPONSE PLAN 2.01.012 MINUTE ORDER 9/27/2022 9/27/2022 Explanation of Responses — Level 2 1. Use Foundation Fund Balance to Fund Operations: The Rohnert Park Foundation has a fund balance of $500,000. These funds could be directed to the most relevant City operations, likely in Community Services. 2. Use General Fund Contingency Reserves: Per City policy, the Contingency Reserve is maintained at 5% of operating expenditures. These reserves exist to help the City respond to a financial crisis. 3. Use General Fund Operating Reserves: Per City policy, Operating Reserve is maintained at a minimum of 17% of operating expenditures. These reserves exist to help the City respond to a financial crisis. 4. Withdraw Retiree Medical Trust Funds (CERBT): The City has invested funds with CERBT. Those funds may be withdrawn solely for paying for retiree medical benefits. The City pays about $1.6 million per year for retiree medical benefits. That amount could be withdrawn each year. However, during an economic downturn market losses are expected in the equity based investments of the trust fund. In order to not realize losses, use of the trust funds in recessions should be minimized to the extent possible. 5. Withdraw Retirement Trust Funds (PARS): From time to time the City has invested funds with in a retirement trust fund managed by PARS. When available, those funds may be withdrawn solely for paying retirement benefit expenses (PERS). Because the City has paid down retirement liabilities, the Trust funds are limited (approximately $450,000). See comment under #4 above regarding market losses. 6. Withdraw Funds Assigned to Downtown Project: The City has set aside $11.2 million toward developing the downtown property. These funds could be used to address a financial crisis. REVISION HISTORY: ADOPTED 5/8/2018; REVISED 9/27/2022 279 Page 5 of 5 RESOLUTION NO. 2023-030 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK AMENDING THE CITY OF ROHNERT PARK CO-SPONSORSHIP AND FEE WAIVERS POLICY NUMBER 2.06.004 WHEREAS, the City of Rohnert Park routinely receives requests from various non- profit organizations to co-sponsor various activities, or to waive temporary use permit fees and/or rental fees for the use of City facilities; and WHEREAS, the City Council of the City of Rohnert Park recognizes the value of partnering with other organizations to provide additional services of benefit to the community, while still upholding its fiscal responsibilities; and WHEREAS, the City Council approved an amended Co -Sponsorships and Fee Waivers Policy in December, 2018; and WHEREAS, the City desires to amend the policy to define the difference between a Co - Sponsorship and a Fee Waiver and clarify the City's role in each; and WHEREAS, the City desires to include certain organization's events as eligible for a fee waiver or co-sponsorship in perpetuity based on the history of hosting events in the City. WHEREAS, the City Council now desires to adopt the revised Co -Sponsorships and Fee Waivers Policy. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rohnert Park that it does hereby adopt the attached Co -Sponsorships and Fee Waivers Policy attached hereto as Exhibit "A." DULY AND REGULARLY ADOPTED this 25th day of April, 2023. CITY OF ROHNERT PARK ATTEST: Elizabeth Machado, ssistant City Clerk Attachment: Exhibit A ELWARD: QL4P__ GIUDICE: gee SANBORN: e- HOLLINGSWORTH ADAM��y S:e RODRIGUEZ: �G AYES: ( S ) NOES: ( 0 ) ABSENT: ( IX ) ABSTAIN: ( g�) T 280 CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: - CO -SPONSORSHIPS AND FEE WAIVERS 2.06.004 ® RESO NO: 2023-030 4/25/2023 1. PURPOSE The City of Rohnert Park receives requests from non-profit organizations and service clubs to co- sponsor activities and/or to waive rental fees for City facilities, special event fees for events held on City property, and waive temporary use permit fees for events held on private property. Examples include sporting events, school events, festivals, toy drives, community events, lunches and dinners. Recognizing the value of partnering with other organizations to provide services of benefit to the community, while still upholding its fiscal responsibilities, the City has established this policy on when fees may be waived or co -sponsorships approved. 2. DEFINITIONS 1. Fee Waiver— Full or partial release from the requirement of payment for certain fees for use of City facility or park. Fee waivers are available for activities that span no more than two days. 2. Co -Sponsorship —Joint sponsorship of a program, event, or activity that the City determines to have significant value to the City of Rohnert Park residents. Co -sponsored activities may be one-time or ongoing. KM all 0 110 Organizations eligible for fee waivers and co -sponsorships include: 1. Government agencies whose use is consistent with its normal functions, including public schools in Rohnert Park not managed by the Cotati-Rohnert Park School District. Any requests from schools managed by the Cotati-Rohnert Park Unified School District shall follow any Use Agreement with the School District. 2. Professional organizations/associations that provide professional development, training or certifications for City staff. 3. Local nonprofit organizations, an organization that has been conferred eligible for nonprofit status by the Internal Revenue Service under United States Internal Revenue Code Section 501(c)(3), 501(c)(4), or 501(c)(6), and maintains an office or provides services within the City of Rohnert Park. 4. Fees may be waived, or co -sponsorships approved, by the City Manager or his/her designee, based on the following criteria: a. The program or events is of significant value to the community (City of Rohnert Park and/or Sonoma County) and is open to the public. Page 1 of 4 4.11 CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: CO -SPONSORSHIPS AND FEE WAIVERS 2.06.004 ® RESO NO: 2023-030 4/25/2023 b. The waiver/co-sponsorship will not be detrimental to the City's financial situation. c. There is no conflict of interest or perception of a significant conflict of interest for the City. d. The proposed event or program shall not have a significant impact on City facilities or other City activities, and any minor impacts shall be mitigated by the applicant. e. The following events are eligible for future fee waivers based on their history of events in Rohnert Park, subject to the limit of "e" above: • Fishing Derby at Roberts Lake • Child Parent Institute Day Camp • Rotary Club Toy Drive • Local Non -Competitive Youth Sports Organization League Events (eg Opening Day; End of Season Tournament) f. The following events are eligible for future co -sponsorships based on their history of events in Rohnert Park: • Project Grad — Board Meetings and Grad Night Event • Rohnert Park Chamber of Commerce Holiday Lights • Council on Aging Senior Games — Pickleball Tournament • Fun After 50 — Senior Center Activity Group • Sonoma County Registrar of Voters — Election Centers Activities which are ineligible for waivers and co-sponsorship include those which: i. Enhance private businesses or generate profit for a business, even if some proceeds are donated to non -profits ii. Are held on behalf of, in support of, or in opposition to any political candidate or ballot measure or advocate a political position iii. Advocate or promote the sale or use of tobacco, alcohol, controlled substances, firearms or other weapons iv. Promote adult -oriented businesses or include pornography V. Solicit criminal activity vi. Are held on private property vii. Are held at the Performing Arts Center, unless part of "f" or "g" above. Religious organizations with the required IRS status for charitable or social welfare organizations may apply if the proposed event neither promotes religious messages nor advocates for or promotes religious beliefs. Page 2 of 4 p8% CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: - CO -SPONSORSHIPS AND FEE WAIVERS 2.06.004 ® RESO NO: 2023-030 4/25/2023 Co-sponsorship or fee waivers granted by the City are not intended to create public forums for general speech and/or public expression. Availability of a non-profit or other reduced rate shall not affect eligibility for a fee waiver or sponsorship. 4. ADMINISTRATION OF POLICY All applicants must follow the requirements in the City's standard use agreement. The event or program will comply with the City's non-discrimination policy and all other applicable City policies. Applications for fee waivers or co -sponsorships must be submitted at the time a facility is reserved and must include all required information no less than 60 days in advance of the event. Security deposits will be refunded if a fee waiver application is denied. The City reserves the right to access all activities at any time to ensure all rules, regulations, conditions of use, City and health and safety laws are not violated. Co -sponsorships and fee waivers can be revoked at any time, effective immediately, if the recipient agency or organization fails to comply with this policy or any other local, State or Federal regulation. Upon agreeing to a fee -waiver for an event, program or project, the City will: a. Waive hourly rental fees for City facility or park use in an amount not to exceed $1,000 per event, per year; b. Provide City's name, logo, or other imagery on sponsor recognition materials for in -kind sponsorship Upon agreeing to co-sponsor for an event, program or project, the City will waive all fees associated with City facility or parks use, and may provide some or all of the following: a. City staff assistance with planning, organizing, and/or conducting of the activity; b. Use of the City's name, logo, or other imagery on promotional materials; c. Use of City resources including equipment and supplies, which may be at additional cost; d. Assistance with the promotion of the activity via the City's website, social media channels, Rohnert Park Cable Television, Recreation Activity Guide, email lists, digital billboards, or other sources; e. Display space for promotional materials at City facilities. Applicants denied a fee waiver or co-sponsorship may deliver a written appeal for consideration by the City Manager or other members of the City's Executive team as designated by the City Page 3 of 4 4*1 CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: - CO -SPONSORSHIPS AND FEE WAIVERS 2.06.004 ® RESO NO: 2023-030 4/25/2023 Manager within one week of the denial, along with the application for facility use, fee waiver, and any supporting documentation. The decision then made by the City Manager shall be final. Staff shall provide annual reports to the City Manager regarding fee waivers and co -sponsorships approved or implemented during the past fiscal year. The City Manager shall provide the report to City Council no later than sixty (60) days following the close of the fiscal year. REVISION HISTORY: 04/25/2023 RESOLUTION NO. 2023-030 AMENDING THE CITY OF ROHNERT PARK CO- SPONSORSHIP AND FEE WAIVERS POLICY NUMBER 2.06.004 12/11/2018 RESOLUTION NO. 2018-157, ADOPTING THE AMENDED CO -SPONSORSHIPS AND FEE WAIVERS POLICY 8/22/2017 ADOPT BY MINUTE ORDER POLICY NO. 2.06.004, RESCINDING RESOLUTION NO. 2011-26 7/26/2011 RESOLUTION NO. 2011-66 ADOPTING A FEE WAIVER AND CO-SPONSORSHIP POLICY NO. 490.13 Page 4 of 4 My, CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: I POLICY NO: I APPROVED BY: APPROVAL DATE: FLEET SERVICES CAPITAL AND MAINTENANCE RESERVE FUND 2.03.002 ® MINUTE ORDER 5/14/2019 1. PURPOSE The purpose of this policy is to establish a Fleet Services Capital and Maintenance Reserve Fund. This policy will guide decisions relating to the scale of the reserve fund and the use of these funds. 2. POLICY To set aside sufficient savings to ensure the Fleet Services shop interior capital improvement and maintenance needs are met, and critical equipment replacements are funded, including Fleet vehicles, the City establishes the following Fleet Services Capital and Maintenance Reserve Fund policy: 1. The Fleet Services Capital and Maintenance Reserve Fund balance target is established at two hundred thousand dollars ($200,000). 2. City may transfer, with appropriations, retained earnings from the Fleet Services Fund into the Fleet Services Capital and Maintenance Reserve Fund until the target is met. 3. City Manager may authorize transfer of any Fleet Services Fund retained earnings, after the payment of debt service and on -going capital costs, into the reserve account. Transfer must be consistent with budget policies and procedures. 4. Allowable uses of Fleet Services Capital and Maintenance Reserve Fund are as follows: a. Capital improvements and deferred maintenance for the Fleet Services shop interior and replacement of equipment, including Fleet vehicles, used by Fleet Services. 5. The Fleet Services Capital and Maintenance Reserve Fund may fluctuate above and below the two hundred thousand dollars ($200,000) target balance to facilitate the allowable uses described above. 6. Once the Fleet Services Capital and Maintenance Reserve Fund is fully funded, any retained earnings not used to pay for operational expenses will be used to reduce future service charges to Departments. 3. BACKGROUND The establishment of a policy for Fleet Services Capital and Maintenance Reserve Fund was identified as a Goal in the Fiscal Year 2017-18 budget. REVISION HISTORY: 6/26/2018: ORIGINAL POLICY ADOPTED 011 CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT POLICY NO. RESO. NO EFF. DATE FISCAL POLICY: 415.37 2011-56 6/28/2011 VEHICLE REPLACEMENT PURPOSE PAGE 1 OF 2 The purpose of the Vehicle Replacement Policy is to establish a Vehicle Replacement Fund and criteria for a Vehicle Replacement Schedule, which will ensure vehicles are funded and replaced according to their anticipated lifecycle, reduce maintenance costs, and eliminate reliance on the operating budget and large cash outlays for vehicle purchases. DEFINITIONS Depreciation: means the decrease in value due to wear and tear, decay, decline in price, etc. Capital Replacement Fund: means a plan for capital expenditures and the means of financing them, to be incurred each year over a fixed period of years, to meet capital needs arising from long-term work program. Fleet Manager: means the staff person responsible for managing the repair, replacement and maintenance of the City's vehicle fleet and equipment inventory. Operating Fund: means a programmatic, financial, and organizational plan for furthering the goals of the City Council through departments of the City, which does not include capital improvement projects. Straight -Line Depreciation: means the depreciation of an asset by a fixed percentage of its original cost based on its estimated life Vehicle Depreciation Schedule: means the programmatic plan used to calculate the replacement of City vehicles and equipment. POLICY The City of Rohnert Park's vehicle replacement and depreciation schedule is maintained by the Department of Public Works and specifically managed by the Director and Fleet Manager. Vehicle Replacement criteria are determined by anticipated useful service life. Typically, this is based upon the type of vehicle and its usage. A vehicle will be replaced according to these established criteria unless the Department Head(s) and Fleet Manager determine that: 1) mechanical failure or vehicle damage warrants earlier replacement, or 2) the vehicle is still serviceable and may serve additional years beyond its original anticipated service life. Funding for vehicle replacement shall be incrementally allocated from department operating funds to a restricted capital replacement fund -the Vehicle and Equipment Replacement Fund. Future vehicle replacements will be funded from the Vehicle Replacement Fund, which receives accumulated operating fund transfers based on the Vehicle Depreciation Schedule. 91:iy CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT POLICY NO. RESO. NO. EFE DATE PAGE FISCAL POLICY: 415.37 2011-56 6/28/2011 20F2 VEHICLE REPLACEMENT Funding will consist of an annual set -aside based upon a straight-line depreciation for each vehicle over the course of its lifecycle and budgeted as part of the annual budget development process. Depreciation fees shall commence the same fiscal year of each new and replacement vehicle purchase. Depreciation expenses shall be expensed from the respective department operating budget and deposited into the Vehicle Replacement Fund. Depreciation expenses shall continue through the service life of the new vehicle and shall cease upon retirement of said vehicle. Calculating the Annual Set -aside The annual set -aside is calculated by determining the future value of a vehicle and using straight- line depreciation. This method determines the dollar amount that will be set aside each year throughout the vehicle's lifecycle. For example, a Crown Victoria costing $26,000 in 2003 has a useful life of 10 years. It is scheduled to be replaced in 2013 and is estimated to cost approximately $35,000. The annual set -aside amount for this vehicle would be $3,500. Funding will be allocated to the Vehicle Replacement Fund each year and will be used to purchase the new vehicle when it reaches the end of its lifecycle. Retired Vehicles All replaced vehicles shall be removed from the Vehicle Depreciation Schedule and removed from the active City Fleet. Retired Vehicles shall be disposed of through surplus sale by Resolution of the City Council of the City of Rohnert Park Surplus Property Funds received through the resale of any vehicle removed from City services will be deposited in the Vehicle Replacement Fund to help defray unanticipated new vehicle cost increases. WIN RESOLUTION NO.2020-008 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK APPROVING CITY COUNCIL POLICY TO ESTABLISH WATER OPERATING RESERVE AND WATER RATE STABILIZATION RESERVE AND APPROVING CITY COUNCIL POLICY TO ESTABLISH SEWER OPERATING RESERVE AND SEWER RATE STABILIZATION RESERVE WHEREAS, The Reed Group, Inc. prepared the Water and Sewer Rate Studies that recommended establishing and maintaining financial reserves; and WHEREAS; on July 11, 2017 the City Council accepted the Final Water Rate Study Report and on July 25, 2017 approved Ordinance No. 907 to increase Water Service Rates; and WHEREAS, on April 24, 2018 the City Council accepted the Final Sewer Rate Study Report and adopted Resolution 2018-060 to adopt new sewer service rates; and WHEREAS, the Water and Sewer Rate Studies recommended establishing and maintaining financial reserves. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rohnert Park that it does hereby authorize and approve the establishment and maintenance of the Water Operating Reserve, Water Rate Stabilization Reserve, Sewer Operating Reserve, and Sewer Rate Stabilization Reserve; and BE IT FURTHER RESOLVED by the City Council of the City of Rohnert Park that it does hereby authorize and approve the City Council Policy: Water Operating Reserve and Water Rate Stabilization Reserve, attached as Exhibit A; BE IT FURTHER RESOLVED by the City Council of the City of Rohnert Park that it does hereby authorize and approve the City Council Policy: Sewer Operating Reserve and Sewer Rate Stabilization Reserve, attached as Exhibit B; BE IT FURTHER RESOLVED that the City Manager is hereby authorized and directed to execute documents and take related action pertaining to same for and on behalf of the City of Rohnert Park. DULY AND REGULARLY ADOPTED this 14 day of January, 2020. CITY OF ROHNE PARK Josep . Callinan, Mayor ATTEST: _y Sylvia Lopez Cuevas, Assistant City Clerk Attachments: Exhibit A and Exhibit B ADAMS: BELFORTE. SAFFORD: MACKENZIE: CALLINAN: AYES: ( *)NOES� :( ABSE (325) ABSTAIN: ) 288 SUBJECT/TITLE: WATER OPERATING RESERVE AND WATER RATE STABILIZATION RESERVE CITY OF ROHNERT PARK CITY COUNCIL POLICY POLICY NO: APPROVED BY: APPROVAL DATE: 7.02.002 ® RESOLUTION 2020-008 JANUARY 14, 2020 1. PURPOSE The purpose of this policy is to establish a Water Operating Reserve and a Water Rate Stabilization Reserve. This policy will guide decisions relating to the size and use of these funds. 2. POLICY To provide working capital and improved cash flows for unplanned operating and maintenance expenditures, the City establishes the following Water Operating Reserve: 1, The Water Operating Reserve balance target is established at 50% of annual operating and maintenance costs, including debt service, for the water system. 2. City may assign retained earnings from the Water Operating Fund into the Water Operating Reserve until the target is met. 3. City Manager, or designee, may authorize assignment of any Water Operating Fund retained earnings, after the payment of debt service and on -going capital costs, into the reserve account. Assignment must be consistent with budget policies and procedures. 4. Allowable uses of the Water Operating Reserve are as follows: Unplanned operating and maintenance expenditures for the water system. 5. The Water Operating Reserve may fluctuate above and below the 50% of annual operating and maintenance costs, including debt service, for the water system target balance in order to facilitate the allowable uses described above. 6. Once the Water Operating Reserve is fully funded, any unassigned fund balance not used to pay for operational expenses will be used to fund the Water Rate Stabilization Reserve. To help bolster financial stability during drought or other emergency purposes and reduce the utility's financial risk, the City establishes the following Water Rate Stabilization Reserve: 1. The Water Rate Stabilization Reserve balance target is $1.5 million. 2. City may assign retained earnings from the Water Operating Fund into the Water Rate Stabilization Reserve until the target is met. 3. City Manager, or designee, may authorize assignment of any Water Operating Fund unassigned fund balance, after the payment of debt service and on -going capital costs, into the reserve account. Assignment must be consistent with budget policies and procedures. 4. Allowable uses of the Water Rate Stabilization Reserve areas follows: WIN ' CITY OF ROHNERT PARK Nw, CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: WATER OPERATING RESERVE AND 7.02.002 ® RESOLUTION 2020-008 JANUARY 14, WATER RATE STABILIZATION 2020 RESERVE a. reduce any financial deficit created by water revenue shortage conditions, or b. reduce the financial impact of extended damage to facilities or accessory objects (appurtenances) from natural disasters or declared emergency events. 5. The Water Rate Stabilization Reserve may fluctuate above and below the $1.5 million target balance in order to facilitate the allowable uses described above. 6. Once the Water Rate Stabilization Reserve is fully funded, any unassigned fund balance not used to pay for operational expenses will remain in Water Operating Fund balance. 3. BACKGROUND The establishment of a Water Operating Reserve and a Water Rate Stabilization Reserve was recommended in the Water Rate Study prepared for the City. REVISION HISTORY: 290 '4 CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECTITITLE: POLICY NO: APPROVED BY: APPROVAL DATE: SEWER OPERATING RESERVE AND 7.03.001 ® RESOLUTION 2020-008 JANUARY 14, SEWER RATE STABILIZATION 2020 RESERVE 1. PURPOSE The purpose of this policy is to establish a Sewer Operating Reserve and a Sewer Rate Stabilization Reserve. This policy will guide decisions relating to the size and use of these Reserves. 2. POLICY To provide working capital and improved cash flows for unplanned operating and maintenance expenditures, the City establishes the following Sewer Operating Reserve: 1. The Sewer Operating Reserve balance target is established at 50% of annual operating and maintenance costs, including debt service, for the sewer system. 2. City may assign retained earnings from the Sewer Operating Fund into the Sewer Operating Reserve until the target is met. 3. City Manager, or designee, may authorize assignment of any Sewer Operating Fund retained earnings, after the payment of debt service and on -going capital costs, into the reserve account. Assignment must be consistent with budget policies and procedures. 4. Allowable uses of the Sewer Operating Reserve are as follows: a. Unplanned operating and maintenance expenditures for the sewer system. 5. The Sewer Operating Reserve may fluctuate above and below the 50% of annual operating and maintenance costs, including debt service, for the sewer system target balance in order to facilitate the allowable uses described above. 6. Once the Sewer Operating Reserve is fully funded, any unassigned fund balance not used to pay for operational expenses will be used to fund the Sewer Rate Stabilization Reserve. To help bolster financial stability during drought or other emergency purposes and reduce the utility's financial risk, the City establishes the following Sewer Rate Stabilization Reserve: 1. The Sewer Rate Stabilization Reserve balance target is $1.5 million. 2. City may assign retained earnings from the Sewer Operating Fund into the Sewer Rate Stabilization Reserve until the target is met. 3. City Manager, or designee, may authorize assignment of any Sewer Operating Fund unassigned fund balance, after the payment of debt service and on -going capital costs, into the reserve account. Assignment must be consistent with budget policies and procedures. MITI CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: SEWER OPERATING RESERVE AND 7.03.001 ® RESOLUTION 2020-008 JANUARY 14, SEWER RATE STABILIZATION 2020 RESERVE 4. Allowable uses of the Sewer Rate Stabilization Reserve are as follows: a. reduce any financial deficit created by sewer revenue shortage conditions, or b. reduce the financial impact of extended damage to facilities or accessory objects (appurtenances) from natural disasters or declared emergency events. The Sewer Rate Stabilization Reserve may fluctuate above and below the $1.5 million target balance in order to facilitate the allowable uses described above. Once the Sewer Rate Stabilization Reserve is fully funded, any unassigned fund balance not used to pay for operational expenses will remain in Sewer Operating Fund balance. 3. BACKGROUND The establishment of a Sewer Operating Reserve and a Sewer Rate Stabilization Reserve was recommended in the Sewer Rate Study prepared for the City. REVISION HISTORY: 41M RESOLUTION NO.2015-056 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK AUTHORIZING AND APPROVING THE CITY MANAGER AND FINANCE DIRECTOR TO IMPLEMENT AN APPROPRIATIONS AMENDMENT PILOT PROJECT INCORPORATED AS EXHIBT A WHEREAS, the City of Rohnert Park, annually adopts a budget; and the City Council has the authority to authorize amendment of the budget; and WHEREAS, the City Council previously adopted Policy Number 415.38 via Resolution 2014-44, which defined the level of budgetary control and delegated authority for certain transfers and revisions to the adopted budget; and WHEREAS, the City Council adopted the policy with the intent of being more efficient; and WHEREAS, the City of Rohnert Park audit for FY 2013-14 was issued in December 2014 by the City's auditor, Macias, Gini, and O'Connell; and WHEREAS, the management letter provided by the auditor noted an issue with regard to the City's budgetary controls over expenditures in the General Fund; and WHEREAS, the auditor noted that upon initial set up of the City's budget in the general ledger, actual costs can exceed budgeted amount per expense line item category, and this comment was based on their review and application of the City's current policy; and WHEREAS, the Finance Department has a current staffing shortage of two vacant positions, and it is desirous to be as efficient as possible while addressing the auditor's interpretation of our current policy; and WHEREAS, staff is proposing a pilot project that would change the overall level of control to the department level and address certain items not previously addressed in the FY 2014-15 Budget that will be included in the FY 2015-16 Budget. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Rohnert Park that it does hereby authorize and approve the City Manager and Finance Director to implement the Appropriations Amendment Pilot Project incorporated as Exhibit A. DULY AND REGULARLY ADOPTED this 241" day of March, 2015. 293 CITY OF ROHNERT PARK Amy O. Ahanotu, Mayor ATTEST: 7- N1 A, AA- J Anne M. Buergler, City Cler CALLINAN N412 MACKENZIE: N-ic STAFFORD: ME BELFORTE ME AYES: ( 5 ) NOES: ( o ) ABSENT: ( O ) ABSTAIN: AHAN0TU: A`Ft 294 ao�K►RT rAR+ ly _ GY EXHIBIT A CALI►OR14% CITY OF ROHNERT PARK APPROPRIATIONS AMENDMENT PILOT PROJECT PURPOSE: To define the level of budgetary control and appropriation transfer authorities for all entities under the direction of the Rohnert Park City Council. This project describes the level of authority needed to amend the adopted budget. APPROPRIATIONS AMENDMENT PILOT PROJECT: City Council approves except as noted: • Increases in appropriations from unanticipated revenues or fund balance/retained earnings within a department or fund. (Existing Policy) • Transfers of appropriations between funds, departments, or program budgets. (Existing Policy) • Decreases in appropriations, with the exception that the City Manager may direct Department Heads to suspend expenditures as needed to respond to emerging negative fiscal conditions. (Existing Policy) City Manager or Designee approves as follows: • Without increasing overall appropriations, the City Manager (or designee) would have authority to allow spending to exceed an individual line item, up to the amount of the overall budget for a similar category such as salaries/benefits or services/supplies. • Without increasing overall appropriations, the City Manager would have unlimited authority for adjustments between categories or program budgets within a department. • Without increasing overall appropriations, the City Manager would have authority to move City Manager contingency funds to the appropriate department for expenditure in accordance with GAAP. • Without increasing overall appropriations, the City Manager would have authority to move appropriations between General Fund departments up to 1 % of the Adopted Budget ($310,300 FY 2014-15) • City Manager/Finance Director would have the authority to appropriate developer deposits for expenditure. This type of work is already happening, using a non-GAAP process. This would be only for cost reimbursement projects where developers are providing funds for staff services. Contracts over $50,000 would be approved by City Council in accordance with the City's purchasing policy. 1 295 • City Manager/Finance Director would have the authority to estimate and appropriate anticipated developer fees for Specific Plans. This type of work is already happening, using a non-GAAP process. These costs are fully reimbursed to the City based on existing agreements. Contracts over $50,000 would be approved by City Council in accordance with the City's purchasing policy. • Without increasing overall appropriations, the City Manager would have the authority to best implement Capital Improvement Projects, by transferring appropriations and revenue sources between projects. • Finance Director would have the authority to carry forward to FY 2015-16 certain appropriations remaining at the end of the fiscal year. These would include amounts legally encumbered at the end of FY 2014-15, and any unspent appropriations for Capital Projects or Equipment that will be needed in the next fiscal year to fund the project or purchases that were delayed. • City Manager would have authority to suspend expenditures as needed to respond to emerging negative fiscal conditions. (Existing Policy) 0) 296 SUBJECT/TITLE: CITY OF ROHNERT PARK CITY COUNCIL POLICY POLICY NO: I APPROVED BY: GRATON MITIGATION RESERVE 2.03.001 ❑ RESO NO: 1: FUND ® MINUTE ORDER 1. PURPOSE APPROVAL DATE: JUNE 13, 2017 The purpose of this policy is to establish The City of Rohnert Park Casino Mitigation Reserve Fund. This policy will support decisions relating to the scale of the reserve fund and the use of these funds. 2. POLICY To set aside sufficient savings to guard the City from cash flow interruptions due to unanticipated changes to mitigation contributions provided by the Graton Mitigation Fund, the City establishes the following Reserve Policy for Casino Mitigation Recurring Funds: 1. The Casino Mitigation Reserve Fund balance target is established at four million dollars ($4,000,000), which is approximately one-half of the expected annual revenue of guaranteed Graton Mitigation Fund recurring contributions provided by the Memorandum of Understanding between the City of Rohnert Park and the Federated Indians of Graton Rancheria, referenced in the Background section below. 2. City may transfer with appropriations fund balance from the Casino Mitigation Recurring Contributions Budget into the reserve account until the target is met. 3. City Manager may authorize transfer of any Casino Mitigation revenue exceeding expenditures, after the payment of debt service and on -going capital costs, into the reserve account. Transfer must be consistent with budget policies and procedures. 4. Allowable uses of Casino Mitigation Reserve Funds are as follows: a. Two million dollars ($2,000,000) of the Casino Mitigation Reserve Fund shall be set aside for Casino Mitigation project operations, in the event of: i. Sudden or unexpected reductions in Graton Mitigation Fund and/or Tribe contributions; or ii. Unexpected increases in Casino -impact mitigation needs. b. One-time projects which avoid or mitigate Casino -related impacts in the City of Rohnert Park. 5. To manage the productive use of assets and to minimize the impacts of inflation upon these reserve funds, amounts in the reserve may be deposited or invested, consistent with the City's Adopting Investment Policy for Idle Funds (2.01.004) and other applicable government code, fiscal policies, and procedures. 6. Casino Mitigation Reserve Fund balance may fluctuate above and below the four million dollar target to facilitate the allowable uses described above. Page 1 of 2 MIYA CITY OF ROHNERT PARK CITY COUNCIL POLICY SUBJECT/TITLE: POLICY NO: APPROVED BY: APPROVAL DATE: GRATON MITIGATION RESERVE 2.03.001 ❑ RESO NO: JUNE 13, 2017 FUND ® MINUTE ORDER 3. Background The terms and uses of the contributions provided by the Graton Mitigation Fund are provided in the First Amended and Restated Memorandum of Understanding by and between the City of Rohnert Park and the Federated Indians of Graton Rancheria, effective as of April 17, 2013. REVISION HISTORY: JUNE 13, 2017: ORIGINAL ADOPTION OF CASINO MITIGATION RESERVE FUND POLICY. Page 2 of 2 01.1 GLOSSARY Adopted Budget: The annual City budget as approved by the City Council on or before June 30. Amended Budget: The adopted budget including changes made during the fiscal year. Appropriation: The legal authority to spend funds. Unless otherwise encumbered, appropriations lapse at the end of the fiscal year. Assessed Valuation: A dollar value placed on real estate by counties as a basis for levying property taxes. Audit: Scrutiny of the City's accounts by an independent auditing firm to determine whether the City's financial statements are fairly presented in accordance with generally accepted accounting principles. Beginning Balance: Unencumbered re- sources available in a fund from the prior fiscal year after payment of prior fiscal year expenditures. Bond: Capital raised by issuing a written promise to pay a specified sum of money, called the face value or principle amount, with interest at predetermined intervals. Budget: A fiscal plan of financial operation listing an estimate of proposed expenditures and the proposed means of financing them. Business License Tax: A tax levied on persons or companies doing business in Rohnert Park, which must be annually. California Public Employees' Retirement System (CaIPERS): The retirement system, administered by the State of California, to which all permanent City employees belong. Capital Asset: The City defines capital assets at cost; new infrastructure projects over $100,000; buildings and improvements over $25,000, and equipment over $5,000 that are used in operations with an estimated useful life in excess of one year. Capital Improvement Plan (CIP): The five- year financial plan for improving asset and integrating debt service and capital assets maintenance. Certificates of Participation (COPs): A lending agreement secured by a lease on the acquired asset or other assets of the City. Debt Service: Payment of the principle and interest on an obligation resulting from the issuance of bonds, notes, or certificates of participation (COPs). Debt Service Fund: A fund established to finance and account for the payment of interest and principal on all general obligation debt, other than that payable exclusively from special assessments and revenue debt issued for and serviced by a governmental enterprise. Deficit: An excess of expenditures over revenues (resources). Department: An organizational unit comprised of divisions or functions. It is the basic unit of service responsibility encompassing a broad mandate of related activities. Encumbrances: A legal obligation to pay funds for expenses yet to occur, such as when a purchase order has been issued but the related goods or services have not yet been received. They cease to be encumbrances when the obligations are paid or terminated. 299 GLOSSARY Enterprise Fund: A type of fund established for the total costs of those governmental facilities and services which are operated in a manner similar to private enterprise. These programs are entirely or predominantly self- supporting through user charges. May also be referred to as Proprietary Funds. Expenditure: The actual spending of governmental funds. Fiscal Year: A twelve-month period of time to which a budget applies. In Rohnert Park, it is July 1 through June 30. Full Time Equivalent: (FTE): The percentage of full time an employee is assigned to work. Full- time equals 100% or 40 hours per week. 1.0 equals one employee working 40 hours per week. Fund: An independent fiscal and accounting entity with a self -balancing set of accounts, used to record all financial transactions related to the specific purpose for which the fund was created. Fund Balance: The difference between fund assets and fund liabilities. (GAAP) Generally Accepted Accounting Principles: Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. Gann Limit: State of California legislation that limits a City's appropriations growth rate to two factors: Changes in population, and either the change in California per capita income or the change in the local assessment roll due to non- residential new construction. {GASB} Governmental Accounting Standards Board: The authoritative ac- counting and financial reporting standard - setting body for government entities. General Fund: The primary fund of the City used to account for all revenues and expenditures of the City that are not legally restricted as to use. General Obligation Bond: Bonds backed by the full faith and credit of the City, used for various purposes and repaid by the regular revenue raising powers (generally property taxes) of the City. {GFOA) Government Finance Officers Association: A professional association of state, provincial, and local finance officers in the United States and Canada whose purpose is to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and practices and promoting them through education, training, leadership. Governmental Fund Types: Funds used to account for acquisitions and other uses of balances of expendable financial resources and related current liabilities, except for transactions and accounted for in proprietary and fiduciary funds. Under current GMP, there are five governmental types: general, special revenue, debt service, capital projects and permanent funds. Grant: Contributions or gifts of cash or other assets from another governmental entity or foundation to be used or expended for a specific purpose, activity, or facility. Infrastructure: The physical assets of the City (e.g., street, water, sewer, public buildings and parks). R1111 GLOSSARY 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 Fund: A fund used to account for the financing of goods or services provided by one department to other departments of a government. Long Term Debt: Debt with a maturity of more than one year after the date of issuance. Mandated Programs: Mandated programs are those programs and services that the City required to provide by specific state and/or federal law Measures A: The City direct tax rate of 0.5%, which was approved by the voters on November 5, 2013. Measure A shall not expire, unless terminated by a unanimous vote of the City Council. Modified Accrual Basis: The accrual basis of accounting adapted to the government fund -type measurement focus. Under it, revenues and other financial resource increments (e/g., bond proceeds) are recognized when they become susceptible to accrual, which is when they become both "measureable" and "available" to finance expenditures of the current period. All governmental funds, expendable trust funds and agency funds, are accounted for using the modified accrual basis of accounting. Object Code: The account where a revenue or expenditure is recorded. Operational Expenses: A budget category which accounts for expenditures that are ordinarily consumed within a fiscal year. Operating Budget: Annual appropriation of funds for ongoing program costs, including salaries and benefits, services, and supplies. This is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. Reserves and contingencies are also components of Rohnert Park's annual budget. Ordinance: A formal legislative enactment by the City Council, which has the full force and effect of law within City boundaries. Other Financing Sources: Resources that are reported separately from revenue to avoid distorting revenue trends. Other Financing Uses: Decrease in current financial resources that is reported separately from expenditures to avoid distorting expenditure trends. The use of the other financing uses category is limited to items so classified by GAAP. Proprietary Funds: Funds that focus on the determination of operating income, changes in net assets (cost recovery) financial position and cash flows. Enterprise and Internal Service Funds meet this criteria. Reimbursements: Reduction of General Fund (GF) expenditures paid for by a reimbursement from a Special Revenue Fund. Per GAAP, the expenditure is reported in the Special Revenue Fund, and the General Fund records a negative expenditure (reimbursement) to zero out the GF expenditure Special Revenue Fund: A revenue fund used to account for the proceeds of specific revenue sources (other than special assessments, or for major capital projects) that are legally restricted to expenditures for specified purposes. K111 GLOSSARY Structural Deficit: The permanent financial gap that results when not match or keep expenditures. ongoing revenues do pace with ongoing (TOT) Transient Occupancy Tax: A tax of 14% of gross room receipts imposed on travelers who stay in temporary lodging facilities within the City. HIM